id	sid	tid	token	lemma	pos
easat-5740	1	1	edelweiss	edelweiss	PROPN
easat-5740	1	2	applied	apply	VERB
easat-5740	1	3	science	science	NOUN
easat-5740	1	4	and	and	CCONJ
easat-5740	1	5	technology	technology	NOUN
easat-5740	1	6	issn	issn	PROPN
easat-5740	1	7	:	:	PUNCT
easat-5740	1	8	2576	2576	NUM
easat-5740	1	9	-	-	SYM
easat-5740	1	10	8484	8484	NUM
easat-5740	1	11	vol	vol	NOUN
easat-5740	1	12	.	.	PROPN
easat-5740	2	1	9	9	NUM
easat-5740	2	2	,	,	PUNCT
easat-5740	2	3	no	no	INTJ
easat-5740	2	4	.	.	NOUN
easat-5740	2	5	3	3	NUM
easat-5740	2	6	,	,	PUNCT
easat-5740	2	7	2022	2022	NUM
easat-5740	2	8	-	-	SYM
easat-5740	2	9	2037	2037	NUM
easat-5740	2	10	2025	2025	NUM
easat-5740	2	11	publisher	publisher	NOUN
easat-5740	2	12	:	:	PUNCT
easat-5740	2	13	learning	learn	VERB
easat-5740	2	14	gate	gate	NOUN
easat-5740	2	15	doi	doi	PROPN
easat-5740	2	16	:	:	PUNCT
easat-5740	2	17	10.55214/25768484.v9i3.5740	10.55214/25768484.v9i3.5740	NUM
easat-5740	2	18	©	©	PROPN
easat-5740	2	19	2025	2025	NUM
easat-5740	2	20	by	by	ADP
easat-5740	2	21	the	the	DET
easat-5740	2	22	authors	author	NOUN
easat-5740	2	23	;	;	PUNCT
easat-5740	2	24	licensee	licensee	PROPN
easat-5740	2	25	learning	learning	NOUN
easat-5740	2	26	gate	gate	NOUN
easat-5740	3	1	©	©	PROPN
easat-5740	3	2	2025	2025	NUM
easat-5740	3	3	by	by	ADP
easat-5740	3	4	the	the	DET
easat-5740	3	5	authors	author	NOUN
easat-5740	3	6	;	;	PUNCT
easat-5740	3	7	licensee	licensee	PROPN
easat-5740	3	8	learning	learning	NOUN
easat-5740	3	9	gate	gate	NOUN
easat-5740	3	10	history	history	NOUN
easat-5740	3	11	:	:	PUNCT
easat-5740	3	12	received	receive	VERB
easat-5740	3	13	:	:	PUNCT
easat-5740	3	14	24	24	NUM
easat-5740	3	15	january	january	PROPN
easat-5740	3	16	2025	2025	NUM
easat-5740	3	17	;	;	PUNCT
easat-5740	3	18	revised	revise	VERB
easat-5740	3	19	:	:	PUNCT
easat-5740	3	20	12	12	NUM
easat-5740	3	21	march	march	NOUN
easat-5740	3	22	2025	2025	NUM
easat-5740	3	23	;	;	PUNCT
easat-5740	3	24	accepted	accept	VERB
easat-5740	3	25	:	:	PUNCT
easat-5740	3	26	17	17	NUM
easat-5740	3	27	march	march	NOUN
easat-5740	3	28	2025	2025	NUM
easat-5740	3	29	;	;	PUNCT
easat-5740	3	30	published	publish	VERB
easat-5740	3	31	:	:	PUNCT
easat-5740	3	32	25	25	NUM
easat-5740	3	33	march	march	NOUN
easat-5740	3	34	2025	2025	NUM
easat-5740	3	35	*	*	PUNCT
easat-5740	3	36	correspondence	correspondence	NOUN
easat-5740	3	37	:	:	PUNCT
easat-5740	3	38	9012001003@student.unpar.ac.id	9012001003@student.unpar.ac.id	NUM
easat-5740	3	39	mapping	map	VERB
easat-5740	3	40	the	the	DET
easat-5740	3	41	landscape	landscape	NOUN
easat-5740	3	42	of	of	ADP
easat-5740	3	43	integrated	integrated	ADJ
easat-5740	3	44	reporting	reporting	NOUN
easat-5740	3	45	study	study	NOUN
easat-5740	3	46	:	:	PUNCT
easat-5740	3	47	a	a	DET
easat-5740	3	48	systematic	systematic	ADJ
easat-5740	3	49	literature	literature	NOUN
easat-5740	3	50	review	review	NOUN
easat-5740	3	51	approach	approach	NOUN
easat-5740	3	52	erik	erik	PROPN
easat-5740	3	53	nugraha1	nugraha1	PROPN
easat-5740	3	54	*	*	PROPN
easat-5740	3	55	,	,	PUNCT
easat-5740	3	56	hamfri	hamfri	ADJ
easat-5740	3	57	djadjadikerta2	djadjadikerta2	NOUN
easat-5740	3	58	,	,	PUNCT
easat-5740	3	59	sylvia	sylvia	PROPN
easat-5740	3	60	fettry3	fettry3	PROPN
easat-5740	4	1	1student	1student	NUM
easat-5740	4	2	doctor	doctor	NOUN
easat-5740	4	3	of	of	ADP
easat-5740	4	4	economics	economic	NOUN
easat-5740	4	5	,	,	PUNCT
easat-5740	4	6	faculty	faculty	NOUN
easat-5740	4	7	of	of	ADP
easat-5740	4	8	economics	economic	NOUN
easat-5740	4	9	,	,	PUNCT
easat-5740	4	10	parahyangan	parahyangan	NOUN
easat-5740	4	11	catholic	catholic	PROPN
easat-5740	4	12	university	university	PROPN
easat-5740	4	13	,	,	PUNCT
easat-5740	4	14	indonesia	indonesia	PROPN
easat-5740	4	15	;	;	PUNCT
easat-5740	4	16	9012001003@student.unpar.ac.id	9012001003@student.unpar.ac.id	NUM
easat-5740	4	17	(	(	PUNCT
easat-5740	4	18	e.n	e.n	PROPN
easat-5740	4	19	.	.	PROPN
easat-5740	4	20	)	)	PUNCT
easat-5740	5	1	2,3faculty	2,3faculty	NUM
easat-5740	5	2	of	of	ADP
easat-5740	5	3	economics	economic	NOUN
easat-5740	5	4	,	,	PUNCT
easat-5740	5	5	parahyangan	parahyangan	NOUN
easat-5740	5	6	catholic	catholic	PROPN
easat-5740	5	7	university	university	PROPN
easat-5740	5	8	,	,	PUNCT
easat-5740	5	9	indonesia	indonesia	PROPN
easat-5740	5	10	;	;	PUNCT
easat-5740	5	11	talenta@unpar.ac.id	talenta@unpar.ac.id	NOUN
easat-5740	5	12	(	(	PUNCT
easat-5740	5	13	h.d	h.d	PROPN
easat-5740	5	14	.	.	PUNCT
easat-5740	5	15	)	)	PUNCT
easat-5740	5	16	sylvia.fettry@unpar.ac.id	sylvia.fettry@unpar.ac.id	PUNCT
easat-5740	6	1	(	(	PUNCT
easat-5740	6	2	s.f	s.f	PROPN
easat-5740	6	3	.	.	PUNCT
easat-5740	6	4	)	)	PUNCT
easat-5740	7	1	abstract	abstract	NOUN
easat-5740	7	2	:	:	PUNCT
easat-5740	7	3	integrated	integrate	VERB
easat-5740	7	4	reporting	reporting	NOUN
easat-5740	7	5	is	be	AUX
easat-5740	7	6	an	an	DET
easat-5740	7	7	evolution	evolution	NOUN
easat-5740	7	8	of	of	ADP
easat-5740	7	9	corporate	corporate	ADJ
easat-5740	7	10	reporting	reporting	NOUN
easat-5740	7	11	whose	whose	DET
easat-5740	7	12	aim	aim	NOUN
easat-5740	7	13	is	be	AUX
easat-5740	7	14	to	to	PART
easat-5740	7	15	support	support	VERB
easat-5740	7	16	the	the	DET
easat-5740	7	17	implementation	implementation	NOUN
easat-5740	7	18	of	of	ADP
easat-5740	7	19	sustainable	sustainable	ADJ
easat-5740	7	20	strategies	strategy	NOUN
easat-5740	7	21	.	.	PUNCT
easat-5740	8	1	it	it	PRON
easat-5740	8	2	is	be	AUX
easat-5740	8	3	hoped	hope	VERB
easat-5740	8	4	that	that	SCONJ
easat-5740	8	5	it	it	PRON
easat-5740	8	6	can	can	AUX
easat-5740	8	7	help	help	VERB
easat-5740	8	8	organizations	organization	NOUN
easat-5740	8	9	provide	provide	VERB
easat-5740	8	10	a	a	DET
easat-5740	8	11	more	more	ADV
easat-5740	8	12	holistic	holistic	ADJ
easat-5740	8	13	view	view	NOUN
easat-5740	8	14	of	of	ADP
easat-5740	8	15	their	their	PRON
easat-5740	8	16	business	business	NOUN
easat-5740	8	17	by	by	ADP
easat-5740	8	18	offering	offer	VERB
easat-5740	8	19	a	a	DET
easat-5740	8	20	clear	clear	ADJ
easat-5740	8	21	picture	picture	NOUN
easat-5740	8	22	of	of	ADP
easat-5740	8	23	all	all	DET
easat-5740	8	24	the	the	DET
easat-5740	8	25	capital	capital	NOUN
easat-5740	8	26	they	they	PRON
easat-5740	8	27	have	have	VERB
easat-5740	8	28	that	that	PRON
easat-5740	8	29	is	be	AUX
easat-5740	8	30	directed	direct	VERB
easat-5740	8	31	towards	towards	ADP
easat-5740	8	32	long	long	ADJ
easat-5740	8	33	-	-	PUNCT
easat-5740	8	34	term	term	NOUN
easat-5740	8	35	value	value	NOUN
easat-5740	8	36	creation	creation	NOUN
easat-5740	8	37	.	.	PUNCT
easat-5740	9	1	the	the	DET
easat-5740	9	2	research	research	NOUN
easat-5740	9	3	aims	aim	VERB
easat-5740	9	4	to	to	PART
easat-5740	9	5	determine	determine	VERB
easat-5740	9	6	the	the	DET
easat-5740	9	7	theoretical	theoretical	ADJ
easat-5740	9	8	basis	basis	NOUN
easat-5740	9	9	for	for	ADP
easat-5740	9	10	research	research	NOUN
easat-5740	9	11	on	on	ADP
easat-5740	9	12	integrated	integrated	ADJ
easat-5740	9	13	reporting	reporting	NOUN
easat-5740	9	14	,	,	PUNCT
easat-5740	9	15	as	as	ADV
easat-5740	9	16	well	well	ADV
easat-5740	9	17	as	as	ADP
easat-5740	9	18	the	the	DET
easat-5740	9	19	factors	factor	NOUN
easat-5740	9	20	influencing	influence	VERB
easat-5740	9	21	the	the	DET
easat-5740	9	22	adoption	adoption	NOUN
easat-5740	9	23	of	of	ADP
easat-5740	9	24	integrated	integrated	ADJ
easat-5740	9	25	reporting	reporting	NOUN
easat-5740	9	26	.	.	PUNCT
easat-5740	10	1	the	the	DET
easat-5740	10	2	method	method	NOUN
easat-5740	10	3	used	use	VERB
easat-5740	10	4	in	in	ADP
easat-5740	10	5	this	this	DET
easat-5740	10	6	research	research	NOUN
easat-5740	10	7	is	be	AUX
easat-5740	10	8	a	a	DET
easat-5740	10	9	systematic	systematic	ADJ
easat-5740	10	10	literature	literature	NOUN
easat-5740	10	11	review	review	NOUN
easat-5740	10	12	,	,	PUNCT
easat-5740	10	13	following	follow	VERB
easat-5740	10	14	the	the	DET
easat-5740	10	15	guidelines	guideline	NOUN
easat-5740	10	16	of	of	ADP
easat-5740	10	17	the	the	DET
easat-5740	10	18	preferred	preferred	ADJ
easat-5740	10	19	reporting	reporting	NOUN
easat-5740	10	20	items	item	NOUN
easat-5740	10	21	for	for	ADP
easat-5740	10	22	systematic	systematic	ADJ
easat-5740	10	23	review	review	NOUN
easat-5740	10	24	and	and	CCONJ
easat-5740	10	25	meta	meta	ADJ
easat-5740	10	26	-	-	PUNCT
easat-5740	10	27	analysis	analysis	NOUN
easat-5740	10	28	(	(	PUNCT
easat-5740	10	29	prisma	prisma	PROPN
easat-5740	10	30	)	)	PUNCT
easat-5740	10	31	,	,	PUNCT
easat-5740	10	32	using	use	VERB
easat-5740	10	33	data	datum	NOUN
easat-5740	10	34	sources	source	NOUN
easat-5740	10	35	originating	originate	VERB
easat-5740	10	36	from	from	ADP
easat-5740	10	37	scientific	scientific	ADJ
easat-5740	10	38	publications	publication	NOUN
easat-5740	10	39	indexed	index	VERB
easat-5740	10	40	in	in	ADP
easat-5740	10	41	the	the	DET
easat-5740	10	42	scopus	scopus	PROPN
easat-5740	10	43	database	database	NOUN
easat-5740	10	44	.	.	PUNCT
easat-5740	11	1	based	base	VERB
easat-5740	11	2	on	on	ADP
easat-5740	11	3	the	the	DET
easat-5740	11	4	literature	literature	NOUN
easat-5740	11	5	extraction	extraction	NOUN
easat-5740	11	6	process	process	NOUN
easat-5740	11	7	in	in	ADP
easat-5740	11	8	accordance	accordance	NOUN
easat-5740	11	9	with	with	ADP
easat-5740	11	10	the	the	DET
easat-5740	11	11	selection	selection	NOUN
easat-5740	11	12	criteria	criterion	NOUN
easat-5740	11	13	,	,	PUNCT
easat-5740	11	14	30	30	NUM
easat-5740	11	15	journal	journal	NOUN
easat-5740	11	16	articles	article	NOUN
easat-5740	11	17	were	be	AUX
easat-5740	11	18	obtained	obtain	VERB
easat-5740	11	19	for	for	ADP
easat-5740	11	20	analysis	analysis	NOUN
easat-5740	11	21	in	in	ADP
easat-5740	11	22	line	line	NOUN
easat-5740	11	23	with	with	ADP
easat-5740	11	24	the	the	DET
easat-5740	11	25	research	research	NOUN
easat-5740	11	26	questions	question	NOUN
easat-5740	11	27	.	.	PUNCT
easat-5740	12	1	the	the	DET
easat-5740	12	2	research	research	NOUN
easat-5740	12	3	results	result	NOUN
easat-5740	12	4	show	show	VERB
easat-5740	12	5	that	that	SCONJ
easat-5740	12	6	the	the	DET
easat-5740	12	7	theoretical	theoretical	ADJ
easat-5740	12	8	basis	basis	NOUN
easat-5740	12	9	used	use	VERB
easat-5740	12	10	in	in	ADP
easat-5740	12	11	research	research	NOUN
easat-5740	12	12	on	on	ADP
easat-5740	12	13	the	the	DET
easat-5740	12	14	topic	topic	NOUN
easat-5740	12	15	of	of	ADP
easat-5740	12	16	integrated	integrated	ADJ
easat-5740	12	17	reporting	reporting	NOUN
easat-5740	12	18	is	be	AUX
easat-5740	12	19	dominated	dominate	VERB
easat-5740	12	20	by	by	ADP
easat-5740	12	21	the	the	DET
easat-5740	12	22	use	use	NOUN
easat-5740	12	23	of	of	ADP
easat-5740	12	24	agency	agency	NOUN
easat-5740	12	25	theory	theory	NOUN
easat-5740	12	26	and	and	CCONJ
easat-5740	12	27	stakeholder	stakeholder	NOUN
easat-5740	12	28	theory	theory	NOUN
easat-5740	12	29	,	,	PUNCT
easat-5740	12	30	while	while	SCONJ
easat-5740	12	31	the	the	DET
easat-5740	12	32	factors	factor	NOUN
easat-5740	12	33	or	or	CCONJ
easat-5740	12	34	determinants	determinant	NOUN
easat-5740	12	35	that	that	PRON
easat-5740	12	36	influence	influence	VERB
easat-5740	12	37	the	the	DET
easat-5740	12	38	adoption	adoption	NOUN
easat-5740	12	39	of	of	ADP
easat-5740	12	40	integrated	integrated	ADJ
easat-5740	12	41	reporting	reporting	NOUN
easat-5740	12	42	can	can	AUX
easat-5740	12	43	be	be	AUX
easat-5740	12	44	categorized	categorize	VERB
easat-5740	12	45	into	into	ADP
easat-5740	12	46	two	two	NUM
easat-5740	12	47	groups	group	NOUN
easat-5740	12	48	:	:	PUNCT
easat-5740	12	49	(	(	PUNCT
easat-5740	12	50	1	1	X
easat-5740	12	51	)	)	PUNCT
easat-5740	12	52	internal	internal	ADJ
easat-5740	12	53	factors	factor	NOUN
easat-5740	12	54	and	and	CCONJ
easat-5740	12	55	(	(	PUNCT
easat-5740	12	56	2	2	X
easat-5740	12	57	)	)	PUNCT
easat-5740	12	58	external	external	ADJ
easat-5740	12	59	factors	factor	NOUN
easat-5740	12	60	.	.	PUNCT
easat-5740	13	1	keywords	keyword	NOUN
easat-5740	13	2	:	:	PUNCT
easat-5740	13	3	integrated	integrated	ADJ
easat-5740	13	4	reporting	reporting	NOUN
easat-5740	13	5	,	,	PUNCT
easat-5740	13	6	systematic	systematic	ADJ
easat-5740	13	7	literature	literature	PROPN
easat-5740	13	8	review	review	NOUN
easat-5740	13	9	.	.	PUNCT
easat-5740	14	1	1	1	X
easat-5740	14	2	.	.	X
easat-5740	14	3	introduction	introduction	NOUN
easat-5740	14	4	the	the	DET
easat-5740	14	5	information	information	NOUN
easat-5740	14	6	disclosed	disclose	VERB
easat-5740	14	7	by	by	ADP
easat-5740	14	8	a	a	DET
easat-5740	14	9	company	company	NOUN
easat-5740	14	10	is	be	AUX
easat-5740	14	11	not	not	PART
easat-5740	14	12	limited	limit	VERB
easat-5740	14	13	to	to	ADP
easat-5740	14	14	just	just	ADV
easat-5740	14	15	financial	financial	ADJ
easat-5740	14	16	report	report	NOUN
easat-5740	14	17	information	information	NOUN
easat-5740	14	18	that	that	PRON
easat-5740	14	19	is	be	AUX
easat-5740	14	20	oriented	orient	VERB
easat-5740	14	21	towards	towards	ADP
easat-5740	14	22	financial	financial	ADJ
easat-5740	14	23	disclosure	disclosure	NOUN
easat-5740	14	24	aspects	aspect	NOUN
easat-5740	14	25	,	,	PUNCT
easat-5740	14	26	but	but	CCONJ
easat-5740	14	27	additional	additional	ADJ
easat-5740	14	28	information	information	NOUN
easat-5740	14	29	is	be	AUX
easat-5740	14	30	also	also	ADV
easat-5740	14	31	needed	need	VERB
easat-5740	14	32	that	that	PRON
easat-5740	14	33	reveals	reveal	VERB
easat-5740	14	34	nonfinancial	nonfinancial	ADJ
easat-5740	14	35	aspects	aspect	NOUN
easat-5740	14	36	of	of	ADP
easat-5740	14	37	a	a	DET
easat-5740	14	38	company	company	NOUN
easat-5740	14	39	.	.	PUNCT
easat-5740	15	1	the	the	DET
easat-5740	15	2	additional	additional	ADJ
easat-5740	15	3	disclosure	disclosure	NOUN
easat-5740	15	4	of	of	ADP
easat-5740	15	5	non	non	ADJ
easat-5740	15	6	-	-	ADJ
easat-5740	15	7	financial	financial	ADJ
easat-5740	15	8	information	information	NOUN
easat-5740	15	9	is	be	AUX
easat-5740	15	10	very	very	ADV
easat-5740	15	11	important	important	ADJ
easat-5740	15	12	because	because	SCONJ
easat-5740	15	13	it	it	PRON
easat-5740	15	14	can	can	AUX
easat-5740	15	15	provide	provide	VERB
easat-5740	15	16	a	a	DET
easat-5740	15	17	more	more	ADV
easat-5740	15	18	complete	complete	ADJ
easat-5740	15	19	and	and	CCONJ
easat-5740	15	20	clear	clear	ADJ
easat-5740	15	21	picture	picture	NOUN
easat-5740	15	22	of	of	ADP
easat-5740	15	23	company	company	NOUN
easat-5740	15	24	performance	performance	NOUN
easat-5740	15	25	,	,	PUNCT
easat-5740	15	26	especially	especially	ADV
easat-5740	15	27	those	those	PRON
easat-5740	15	28	related	relate	VERB
easat-5740	15	29	to	to	ADP
easat-5740	15	30	achieving	achieve	VERB
easat-5740	15	31	the	the	DET
easat-5740	15	32	company	company	NOUN
easat-5740	15	33	's	's	PART
easat-5740	15	34	main	main	ADJ
easat-5740	15	35	objectives	objective	NOUN
easat-5740	15	36	[	[	X
easat-5740	15	37	1	1	NUM
easat-5740	15	38	]	]	PUNCT
easat-5740	15	39	.	.	PUNCT
easat-5740	16	1	survey	survey	NOUN
easat-5740	16	2	conducted	conduct	VERB
easat-5740	16	3	by	by	ADP
easat-5740	16	4	ernst	ernst	PROPN
easat-5740	16	5	&	&	CCONJ
easat-5740	16	6	young	young	ADJ
easat-5740	16	7	global	global	ADJ
easat-5740	16	8	climate	climate	NOUN
easat-5740	16	9	change	change	NOUN
easat-5740	16	10	and	and	CCONJ
easat-5740	16	11	sustainability	sustainability	NOUN
easat-5740	16	12	services	service	NOUN
easat-5740	16	13	(	(	PUNCT
easat-5740	16	14	ccass	ccass	NOUN
easat-5740	16	15	)	)	PUNCT
easat-5740	16	16	in	in	ADP
easat-5740	16	17	february	february	PROPN
easat-5740	16	18	2020	2020	NUM
easat-5740	16	19	provided	provide	VERB
easat-5740	16	20	evidence	evidence	NOUN
easat-5740	16	21	that	that	SCONJ
easat-5740	16	22	98	98	NUM
easat-5740	16	23	%	%	NOUN
easat-5740	16	24	of	of	ADP
easat-5740	16	25	institutional	institutional	ADJ
easat-5740	16	26	investors	investor	NOUN
easat-5740	16	27	use	use	VERB
easat-5740	16	28	non	non	ADJ
easat-5740	16	29	-	-	ADJ
easat-5740	16	30	financial	financial	ADJ
easat-5740	16	31	information	information	NOUN
easat-5740	16	32	to	to	PART
easat-5740	16	33	assess	assess	VERB
easat-5740	16	34	company	company	NOUN
easat-5740	16	35	performance	performance	NOUN
easat-5740	16	36	,	,	PUNCT
easat-5740	16	37	of	of	ADP
easat-5740	16	38	these	these	DET
easat-5740	16	39	98	98	NUM
easat-5740	16	40	%	%	NOUN
easat-5740	16	41	,	,	PUNCT
easat-5740	16	42	72	72	NUM
easat-5740	16	43	%	%	NOUN
easat-5740	16	44	assess	assess	VERB
easat-5740	16	45	non	non	ADJ
easat-5740	16	46	-	-	ADJ
easat-5740	16	47	financial	financial	ADJ
easat-5740	16	48	disclosures	disclosure	NOUN
easat-5740	16	49	in	in	ADP
easat-5740	16	50	a	a	DET
easat-5740	16	51	structured	structured	ADJ
easat-5740	16	52	and	and	CCONJ
easat-5740	16	53	systematic	systematic	ADJ
easat-5740	16	54	manner	manner	NOUN
easat-5740	16	55	in	in	ADP
easat-5740	16	56	assessing	assess	VERB
easat-5740	16	57	company	company	NOUN
easat-5740	16	58	performance	performance	NOUN
easat-5740	16	59	[	[	X
easat-5740	16	60	2	2	NUM
easat-5740	16	61	]	]	PUNCT
easat-5740	16	62	.	.	PUNCT
easat-5740	17	1	the	the	DET
easat-5740	17	2	existence	existence	NOUN
easat-5740	17	3	of	of	ADP
easat-5740	17	4	additional	additional	ADJ
easat-5740	17	5	non	non	ADJ
easat-5740	17	6	-	-	ADJ
easat-5740	17	7	financial	financial	ADJ
easat-5740	17	8	information	information	NOUN
easat-5740	17	9	disclosed	disclose	VERB
easat-5740	17	10	by	by	ADP
easat-5740	17	11	the	the	DET
easat-5740	17	12	company	company	NOUN
easat-5740	17	13	is	be	AUX
easat-5740	17	14	proven	prove	VERB
easat-5740	17	15	to	to	PART
easat-5740	17	16	be	be	AUX
easat-5740	17	17	able	able	ADJ
easat-5740	17	18	to	to	PART
easat-5740	17	19	provide	provide	VERB
easat-5740	17	20	relevant	relevant	ADJ
easat-5740	17	21	information	information	NOUN
easat-5740	17	22	for	for	ADP
easat-5740	17	23	stakeholders	stakeholder	NOUN
easat-5740	17	24	in	in	ADP
easat-5740	17	25	the	the	DET
easat-5740	17	26	context	context	NOUN
easat-5740	17	27	of	of	ADP
easat-5740	17	28	decision	decision	NOUN
easat-5740	17	29	-	-	PUNCT
easat-5740	17	30	making	make	VERB
easat-5740	17	31	dhaliwal	dhaliwal	NOUN
easat-5740	17	32	,	,	PUNCT
easat-5740	17	33	et	et	PROPN
easat-5740	17	34	al	al	PROPN
easat-5740	17	35	.	.	PUNCT
easat-5740	18	1	[	[	X
easat-5740	18	2	3	3	NUM
easat-5740	18	3	]	]	PUNCT
easat-5740	18	4	therefore	therefore	ADV
easat-5740	18	5	companies	company	NOUN
easat-5740	18	6	need	need	VERB
easat-5740	18	7	a	a	DET
easat-5740	18	8	form	form	NOUN
easat-5740	18	9	or	or	CCONJ
easat-5740	18	10	reporting	reporting	NOUN
easat-5740	18	11	format	format	NOUN
easat-5740	18	12	that	that	PRON
easat-5740	18	13	includes	include	VERB
easat-5740	18	14	two	two	NUM
easat-5740	18	15	complementary	complementary	ADJ
easat-5740	18	16	aspects	aspect	NOUN
easat-5740	18	17	,	,	PUNCT
easat-5740	18	18	namely	namely	ADV
easat-5740	18	19	the	the	DET
easat-5740	18	20	financial	financial	ADJ
easat-5740	18	21	aspect	aspect	NOUN
easat-5740	18	22	and	and	CCONJ
easat-5740	18	23	non	non	ADJ
easat-5740	18	24	-	-	ADJ
easat-5740	18	25	financial	financial	ADJ
easat-5740	18	26	to	to	PART
easat-5740	18	27	produce	produce	VERB
easat-5740	18	28	more	more	ADV
easat-5740	18	29	integrated	integrated	ADJ
easat-5740	18	30	information	information	NOUN
easat-5740	18	31	regarding	regard	VERB
easat-5740	18	32	a	a	DET
easat-5740	18	33	company	company	NOUN
easat-5740	18	34	's	's	PART
easat-5740	18	35	business	business	NOUN
easat-5740	18	36	activities	activity	NOUN
easat-5740	18	37	,	,	PUNCT
easat-5740	18	38	the	the	DET
easat-5740	18	39	report	report	NOUN
easat-5740	18	40	format	format	NOUN
easat-5740	18	41	is	be	AUX
easat-5740	18	42	called	call	VERB
easat-5740	18	43	integrated	integrated	ADJ
easat-5740	18	44	reporting	reporting	NOUN
easat-5740	18	45	[	[	X
easat-5740	18	46	4	4	NUM
easat-5740	18	47	]	]	PUNCT
easat-5740	18	48	.	.	PUNCT
easat-5740	19	1	however	however	ADV
easat-5740	19	2	,	,	PUNCT
easat-5740	19	3	research	research	NOUN
easat-5740	19	4	conducted	conduct	VERB
easat-5740	19	5	van	van	PROPN
easat-5740	19	6	wyk	wyk	PROPN
easat-5740	19	7	and	and	CCONJ
easat-5740	19	8	els	el	NOUN
easat-5740	20	1	[	[	X
easat-5740	20	2	5	5	NUM
easat-5740	20	3	]	]	PUNCT
easat-5740	20	4	revealed	reveal	VERB
easat-5740	20	5	support	support	NOUN
easat-5740	20	6	from	from	ADP
easat-5740	20	7	accounting	account	VERB
easat-5740	20	8	professional	professional	ADJ
easat-5740	20	9	bodies	body	NOUN
easat-5740	20	10	,	,	PUNCT
easat-5740	20	11	both	both	CCONJ
easat-5740	20	12	local	local	ADJ
easat-5740	20	13	and	and	CCONJ
easat-5740	20	14	global	global	ADJ
easat-5740	20	15	for	for	ADP
easat-5740	20	16	the	the	DET
easat-5740	20	17	implementation	implementation	NOUN
easat-5740	20	18	integrated	integrate	VERB
easat-5740	20	19	reporting	reporting	NOUN
easat-5740	20	20	just	just	ADV
easat-5740	20	21	reached	reach	VERB
easat-5740	20	22	51.28	51.28	NUM
easat-5740	20	23	%	%	NOUN
easat-5740	20	24	.	.	PUNCT
easat-5740	21	1	meanwhile	meanwhile	ADV
easat-5740	21	2	,	,	PUNCT
easat-5740	21	3	the	the	DET
easat-5740	21	4	contribution	contribution	NOUN
easat-5740	21	5	of	of	ADP
easat-5740	21	6	companies	company	NOUN
easat-5740	21	7	in	in	ADP
easat-5740	21	8	the	the	DET
easat-5740	21	9	education	education	NOUN
easat-5740	21	10	sector	sector	NOUN
easat-5740	21	11	to	to	ADP
easat-5740	21	12	integrated	integrated	ADJ
easat-5740	21	13	reporting	reporting	NOUN
easat-5740	21	14	is	be	AUX
easat-5740	21	15	still	still	ADV
easat-5740	21	16	very	very	ADV
easat-5740	21	17	2023	2023	NUM
easat-5740	21	18	edelweiss	edelweiss	PROPN
easat-5740	21	19	applied	apply	VERB
easat-5740	21	20	science	science	NOUN
easat-5740	21	21	and	and	CCONJ
easat-5740	21	22	technology	technology	NOUN
easat-5740	21	23	issn	issn	PROPN
easat-5740	21	24	:	:	PUNCT
easat-5740	21	25	2576	2576	NUM
easat-5740	21	26	-	-	SYM
easat-5740	21	27	8484	8484	NUM
easat-5740	21	28	vol	vol	NOUN
easat-5740	21	29	.	.	PROPN
easat-5740	22	1	9	9	NUM
easat-5740	22	2	,	,	PUNCT
easat-5740	22	3	no	no	INTJ
easat-5740	22	4	.	.	NOUN
easat-5740	23	1	3	3	NUM
easat-5740	23	2	:	:	PUNCT
easat-5740	23	3	2022	2022	NUM
easat-5740	23	4	-	-	SYM
easat-5740	23	5	2037	2037	NUM
easat-5740	23	6	,	,	PUNCT
easat-5740	23	7	2025	2025	NUM
easat-5740	23	8	doi	doi	NOUN
easat-5740	23	9	:	:	PUNCT
easat-5740	23	10	10.55214/25768484.v9i3.5740	10.55214/25768484.v9i3.5740	NUM
easat-5740	23	11	©	©	PROPN
easat-5740	23	12	2025	2025	NUM
easat-5740	23	13	by	by	ADP
easat-5740	23	14	the	the	DET
easat-5740	23	15	authors	author	NOUN
easat-5740	23	16	;	;	PUNCT
easat-5740	24	1	licensee	licensee	PROPN
easat-5740	24	2	learning	learn	VERB
easat-5740	24	3	gate	gate	PROPN
easat-5740	24	4	low	low	ADJ
easat-5740	24	5	,	,	PUNCT
easat-5740	24	6	only	only	ADV
easat-5740	24	7	10.58	10.58	NUM
easat-5740	24	8	%	%	NOUN
easat-5740	24	9	.	.	PUNCT
easat-5740	25	1	immediate	immediate	ADJ
easat-5740	25	2	response	response	NOUN
easat-5740	25	3	from	from	ADP
easat-5740	25	4	the	the	DET
easat-5740	25	5	relevant	relevant	ADJ
easat-5740	25	6	company	company	NOUN
easat-5740	25	7	integrated	integrate	VERB
easat-5740	25	8	reporting	reporting	NOUN
easat-5740	25	9	also	also	ADV
easat-5740	25	10	limited	limit	VERB
easat-5740	25	11	,	,	PUNCT
easat-5740	25	12	only	only	ADV
easat-5740	25	13	around	around	ADV
easat-5740	25	14	9.30	9.30	NUM
easat-5740	25	15	%	%	NOUN
easat-5740	25	16	.	.	PUNCT
easat-5740	26	1	apart	apart	ADV
easat-5740	26	2	from	from	ADP
easat-5740	26	3	that	that	PRON
easat-5740	26	4	,	,	PUNCT
easat-5740	26	5	support	support	NOUN
easat-5740	26	6	from	from	ADP
easat-5740	26	7	audit	audit	NOUN
easat-5740	26	8	firms	firm	NOUN
easat-5740	26	9	,	,	PUNCT
easat-5740	26	10	consultants	consultant	NOUN
easat-5740	26	11	and	and	CCONJ
easat-5740	26	12	academics	academic	NOUN
easat-5740	26	13	for	for	ADP
easat-5740	26	14	implementation	implementation	NOUN
easat-5740	26	15	integrated	integrate	VERB
easat-5740	26	16	reporting	reporting	NOUN
easat-5740	26	17	are	be	AUX
easat-5740	26	18	also	also	ADV
easat-5740	26	19	still	still	ADV
easat-5740	26	20	relatively	relatively	ADV
easat-5740	26	21	low	low	ADJ
easat-5740	26	22	,	,	PUNCT
easat-5740	26	23	around	around	ADV
easat-5740	26	24	9.30	9.30	NUM
easat-5740	26	25	%	%	NOUN
easat-5740	26	26	and	and	CCONJ
easat-5740	26	27	7.05	7.05	NUM
easat-5740	26	28	%	%	NOUN
easat-5740	26	29	respectively	respectively	ADV
easat-5740	26	30	.	.	PUNCT
easat-5740	27	1	these	these	DET
easat-5740	27	2	data	datum	NOUN
easat-5740	27	3	indicate	indicate	VERB
easat-5740	27	4	support	support	NOUN
easat-5740	27	5	for	for	ADP
easat-5740	27	6	implementation	implementation	NOUN
easat-5740	27	7	integrated	integrate	VERB
easat-5740	27	8	reporting	reporting	NOUN
easat-5740	27	9	in	in	ADP
easat-5740	27	10	many	many	ADJ
easat-5740	27	11	companies	company	NOUN
easat-5740	27	12	it	it	PRON
easat-5740	27	13	is	be	AUX
easat-5740	27	14	still	still	ADV
easat-5740	27	15	not	not	PART
easat-5740	27	16	optimal	optimal	ADJ
easat-5740	27	17	.	.	PUNCT
easat-5740	28	1	this	this	DET
easat-5740	28	2	study	study	NOUN
easat-5740	28	3	van	van	PROPN
easat-5740	28	4	wyk	wyk	PROPN
easat-5740	28	5	and	and	CCONJ
easat-5740	28	6	els	el	NOUN
easat-5740	29	1	[	[	X
easat-5740	29	2	5	5	NUM
easat-5740	29	3	]	]	PUNCT
easat-5740	29	4	illustrates	illustrate	VERB
easat-5740	29	5	the	the	DET
easat-5740	29	6	extent	extent	NOUN
easat-5740	29	7	of	of	ADP
easat-5740	29	8	support	support	NOUN
easat-5740	29	9	for	for	ADP
easat-5740	29	10	implementation	implementation	NOUN
easat-5740	29	11	integrated	integrate	VERB
easat-5740	29	12	reporting	reporting	NOUN
easat-5740	29	13	from	from	ADP
easat-5740	29	14	various	various	ADJ
easat-5740	29	15	parties	party	NOUN
easat-5740	29	16	.	.	PUNCT
easat-5740	30	1	this	this	DET
easat-5740	30	2	explanation	explanation	NOUN
easat-5740	30	3	provides	provide	VERB
easat-5740	30	4	a	a	DET
easat-5740	30	5	variety	variety	NOUN
easat-5740	30	6	of	of	ADP
easat-5740	30	7	views	view	NOUN
easat-5740	30	8	regarding	regard	VERB
easat-5740	30	9	integrated	integrated	ADJ
easat-5740	30	10	reporting	reporting	NOUN
easat-5740	30	11	,	,	PUNCT
easat-5740	30	12	which	which	PRON
easat-5740	30	13	is	be	AUX
easat-5740	30	14	an	an	DET
easat-5740	30	15	important	important	ADJ
easat-5740	30	16	factor	factor	NOUN
easat-5740	30	17	in	in	ADP
easat-5740	30	18	shaping	shape	VERB
easat-5740	30	19	future	future	ADJ
easat-5740	30	20	sustainability	sustainability	NOUN
easat-5740	30	21	standards	standard	NOUN
easat-5740	30	22	[	[	X
easat-5740	30	23	6	6	NUM
easat-5740	30	24	]	]	PUNCT
easat-5740	30	25	.	.	PUNCT
easat-5740	31	1	additionally	additionally	ADV
easat-5740	31	2	,	,	PUNCT
easat-5740	31	3	implementation	implementation	NOUN
easat-5740	31	4	integrated	integrate	VERB
easat-5740	31	5	reporting	reporting	NOUN
easat-5740	31	6	not	not	PART
easat-5740	31	7	only	only	ADJ
easat-5740	31	8	functions	function	NOUN
easat-5740	31	9	as	as	ADP
easat-5740	31	10	a	a	DET
easat-5740	31	11	global	global	ADJ
easat-5740	31	12	reporting	reporting	NOUN
easat-5740	31	13	solution	solution	NOUN
easat-5740	31	14	,	,	PUNCT
easat-5740	31	15	but	but	CCONJ
easat-5740	31	16	can	can	AUX
easat-5740	31	17	also	also	ADV
easat-5740	31	18	be	be	AUX
easat-5740	31	19	adapted	adapt	VERB
easat-5740	31	20	to	to	PART
easat-5740	31	21	create	create	VERB
easat-5740	31	22	added	add	VERB
easat-5740	31	23	value	value	NOUN
easat-5740	31	24	in	in	ADP
easat-5740	31	25	addressing	address	VERB
easat-5740	31	26	corporate	corporate	ADJ
easat-5740	31	27	governance	governance	NOUN
easat-5740	31	28	and	and	CCONJ
easat-5740	31	29	reporting	report	VERB
easat-5740	31	30	problems	problem	NOUN
easat-5740	31	31	[	[	X
easat-5740	31	32	7	7	NUM
easat-5740	31	33	]	]	PUNCT
easat-5740	31	34	.	.	PUNCT
easat-5740	32	1	in	in	ADP
easat-5740	32	2	the	the	DET
easat-5740	32	3	corporate	corporate	ADJ
easat-5740	32	4	world	world	NOUN
easat-5740	32	5	,	,	PUNCT
easat-5740	32	6	reporting	reporting	NOUN
easat-5740	32	7	is	be	AUX
easat-5740	32	8	designed	design	VERB
easat-5740	32	9	to	to	PART
easat-5740	32	10	provide	provide	VERB
easat-5740	32	11	information	information	NOUN
easat-5740	32	12	about	about	ADP
easat-5740	32	13	company	company	NOUN
easat-5740	32	14	resources	resource	NOUN
easat-5740	32	15	and	and	CCONJ
easat-5740	32	16	performance	performance	NOUN
easat-5740	32	17	.	.	PUNCT
easat-5740	33	1	currently	currently	ADV
easat-5740	33	2	,	,	PUNCT
easat-5740	33	3	reporting	reporting	NOUN
easat-5740	33	4	practices	practice	NOUN
easat-5740	33	5	are	be	AUX
easat-5740	33	6	still	still	ADV
easat-5740	33	7	dominated	dominate	VERB
easat-5740	33	8	by	by	ADP
easat-5740	33	9	traditional	traditional	ADJ
easat-5740	33	10	financial	financial	ADJ
easat-5740	33	11	reports	report	NOUN
easat-5740	33	12	that	that	PRON
easat-5740	33	13	focus	focus	VERB
easat-5740	33	14	on	on	ADP
easat-5740	33	15	shareholder	shareholder	NOUN
easat-5740	33	16	value	value	NOUN
easat-5740	33	17	.	.	PUNCT
easat-5740	34	1	however	however	ADV
easat-5740	34	2	,	,	PUNCT
easat-5740	34	3	there	there	PRON
easat-5740	34	4	is	be	VERB
easat-5740	34	5	an	an	DET
easat-5740	34	6	increasing	increase	VERB
easat-5740	34	7	need	need	NOUN
easat-5740	34	8	for	for	ADP
easat-5740	34	9	non	non	ADJ
easat-5740	34	10	-	-	ADJ
easat-5740	34	11	financial	financial	ADJ
easat-5740	34	12	reporting	reporting	NOUN
easat-5740	34	13	,	,	PUNCT
easat-5740	34	14	such	such	ADJ
easat-5740	34	15	as	as	ADP
easat-5740	34	16	information	information	NOUN
easat-5740	34	17	on	on	ADP
easat-5740	34	18	sustainability	sustainability	NOUN
easat-5740	34	19	and	and	CCONJ
easat-5740	34	20	corporate	corporate	ADJ
easat-5740	34	21	social	social	ADJ
easat-5740	34	22	responsibility	responsibility	NOUN
easat-5740	34	23	which	which	PRON
easat-5740	34	24	is	be	AUX
easat-5740	34	25	becoming	become	VERB
easat-5740	34	26	increasingly	increasingly	ADV
easat-5740	34	27	important	important	ADJ
easat-5740	34	28	in	in	ADP
easat-5740	34	29	decision	decision	NOUN
easat-5740	34	30	making	make	VERB
easat-5740	34	31	[	[	X
easat-5740	34	32	8	8	NUM
easat-5740	34	33	]	]	PUNCT
easat-5740	34	34	.	.	PUNCT
easat-5740	35	1	according	accord	VERB
easat-5740	35	2	to	to	ADP
easat-5740	35	3	serafeim	serafeim	PROPN
easat-5740	35	4	[	[	X
easat-5740	35	5	9	9	NUM
easat-5740	35	6	]	]	SYM
easat-5740	35	7	transparency	transparency	NOUN
easat-5740	35	8	and	and	CCONJ
easat-5740	35	9	communication	communication	NOUN
easat-5740	35	10	with	with	ADP
easat-5740	35	11	stakeholders	stakeholder	NOUN
easat-5740	35	12	is	be	AUX
easat-5740	35	13	one	one	NUM
easat-5740	35	14	of	of	ADP
easat-5740	35	15	the	the	DET
easat-5740	35	16	weaknesses	weakness	NOUN
easat-5740	35	17	of	of	ADP
easat-5740	35	18	the	the	DET
easat-5740	35	19	traditional	traditional	ADJ
easat-5740	35	20	financial	financial	ADJ
easat-5740	35	21	reporting	reporting	NOUN
easat-5740	35	22	model	model	NOUN
easat-5740	35	23	,	,	PUNCT
easat-5740	35	24	this	this	PRON
easat-5740	35	25	occurs	occur	VERB
easat-5740	35	26	due	due	ADP
easat-5740	35	27	to	to	ADP
easat-5740	35	28	the	the	DET
easat-5740	35	29	desires	desire	NOUN
easat-5740	35	30	of	of	ADP
easat-5740	35	31	stakeholders	stakeholder	NOUN
easat-5740	35	32	who	who	PRON
easat-5740	35	33	expect	expect	VERB
easat-5740	35	34	financial	financial	ADJ
easat-5740	35	35	and	and	CCONJ
easat-5740	35	36	non	non	ADJ
easat-5740	35	37	-	-	ADJ
easat-5740	35	38	financial	financial	ADJ
easat-5740	35	39	information	information	NOUN
easat-5740	35	40	that	that	PRON
easat-5740	35	41	is	be	AUX
easat-5740	35	42	not	not	PART
easat-5740	35	43	prepared	prepare	VERB
easat-5740	35	44	separately	separately	ADV
easat-5740	35	45	.	.	PUNCT
easat-5740	36	1	the	the	DET
easat-5740	36	2	information	information	NOUN
easat-5740	36	3	disclosed	disclose	VERB
easat-5740	36	4	by	by	ADP
easat-5740	36	5	the	the	DET
easat-5740	36	6	company	company	NOUN
easat-5740	36	7	should	should	AUX
easat-5740	36	8	not	not	PART
easat-5740	36	9	only	only	ADV
easat-5740	36	10	be	be	AUX
easat-5740	36	11	seen	see	VERB
easat-5740	36	12	from	from	ADP
easat-5740	36	13	the	the	DET
easat-5740	36	14	large	large	ADJ
easat-5740	36	15	amount	amount	NOUN
easat-5740	36	16	of	of	ADP
easat-5740	36	17	information	information	NOUN
easat-5740	36	18	provided	provide	VERB
easat-5740	36	19	,	,	PUNCT
easat-5740	36	20	but	but	CCONJ
easat-5740	36	21	how	how	SCONJ
easat-5740	36	22	to	to	PART
easat-5740	36	23	integrate	integrate	VERB
easat-5740	36	24	it	it	PRON
easat-5740	36	25	so	so	SCONJ
easat-5740	36	26	that	that	SCONJ
easat-5740	36	27	it	it	PRON
easat-5740	36	28	can	can	AUX
easat-5740	36	29	create	create	VERB
easat-5740	36	30	value	value	NOUN
easat-5740	36	31	in	in	ADP
easat-5740	36	32	the	the	DET
easat-5740	36	33	short	short	ADJ
easat-5740	36	34	,	,	PUNCT
easat-5740	36	35	medium	medium	ADJ
easat-5740	36	36	and	and	CCONJ
easat-5740	36	37	even	even	ADV
easat-5740	36	38	long	long	ADJ
easat-5740	36	39	term	term	NOUN
easat-5740	36	40	[	[	X
easat-5740	36	41	10	10	NUM
easat-5740	36	42	]	]	PUNCT
easat-5740	36	43	.	.	PUNCT
easat-5740	37	1	there	there	PRON
easat-5740	37	2	is	be	VERB
easat-5740	37	3	a	a	DET
easat-5740	37	4	new	new	ADJ
easat-5740	37	5	reporting	reporting	NOUN
easat-5740	37	6	model	model	NOUN
easat-5740	37	7	called	call	VERB
easat-5740	37	8	integrated	integrated	ADJ
easat-5740	37	9	reporting	reporting	NOUN
easat-5740	37	10	bringing	bring	VERB
easat-5740	37	11	an	an	DET
easat-5740	37	12	organization	organization	NOUN
easat-5740	37	13	to	to	PART
easat-5740	37	14	be	be	AUX
easat-5740	37	15	able	able	ADJ
easat-5740	37	16	to	to	PART
easat-5740	37	17	present	present	VERB
easat-5740	37	18	material	material	NOUN
easat-5740	37	19	information	information	NOUN
easat-5740	37	20	related	relate	VERB
easat-5740	37	21	to	to	ADP
easat-5740	37	22	strategy	strategy	NOUN
easat-5740	37	23	,	,	PUNCT
easat-5740	37	24	governance	governance	NOUN
easat-5740	37	25	and	and	CCONJ
easat-5740	37	26	performance	performance	NOUN
easat-5740	37	27	that	that	PRON
easat-5740	37	28	is	be	AUX
easat-5740	37	29	able	able	ADJ
easat-5740	37	30	to	to	PART
easat-5740	37	31	reflect	reflect	VERB
easat-5740	37	32	the	the	DET
easat-5740	37	33	business	business	NOUN
easat-5740	37	34	,	,	PUNCT
easat-5740	37	35	social	social	ADJ
easat-5740	37	36	and	and	CCONJ
easat-5740	37	37	environmental	environmental	ADJ
easat-5740	37	38	aspects	aspect	NOUN
easat-5740	37	39	in	in	ADP
easat-5740	37	40	which	which	PRON
easat-5740	37	41	the	the	DET
easat-5740	37	42	company	company	NOUN
easat-5740	37	43	operates	operate	VERB
easat-5740	37	44	,	,	PUNCT
easat-5740	37	45	this	this	PRON
easat-5740	37	46	has	have	AUX
easat-5740	37	47	certainly	certainly	ADV
easat-5740	37	48	become	become	VERB
easat-5740	37	49	a	a	DET
easat-5740	37	50	concern	concern	NOUN
easat-5740	37	51	for	for	ADP
easat-5740	37	52	companies	company	NOUN
easat-5740	37	53	and	and	CCONJ
easat-5740	37	54	academics	academic	NOUN
easat-5740	37	55	over	over	ADP
easat-5740	37	56	the	the	DET
easat-5740	37	57	last	last	ADJ
easat-5740	37	58	10	10	NUM
easat-5740	37	59	years	year	NOUN
easat-5740	37	60	[	[	X
easat-5740	37	61	11	11	NUM
easat-5740	37	62	]	]	PUNCT
easat-5740	37	63	.	.	PUNCT
easat-5740	38	1	scientific	scientific	ADJ
easat-5740	38	2	literature	literature	NOUN
easat-5740	38	3	related	relate	VERB
easat-5740	38	4	to	to	AUX
easat-5740	38	5	research	research	NOUN
easat-5740	38	6	integrated	integrate	VERB
easat-5740	38	7	reporting	reporting	NOUN
easat-5740	38	8	has	have	AUX
easat-5740	38	9	been	be	AUX
easat-5740	38	10	developing	develop	VERB
easat-5740	38	11	since	since	SCONJ
easat-5740	38	12	2011	2011	NUM
easat-5740	38	13	,	,	PUNCT
easat-5740	38	14	using	use	VERB
easat-5740	38	15	bibliometric	bibliometric	ADJ
easat-5740	38	16	analysis	analysis	NOUN
easat-5740	38	17	of	of	ADP
easat-5740	38	18	268	268	NUM
easat-5740	38	19	articles	article	NOUN
easat-5740	38	20	published	publish	VERB
easat-5740	38	21	in	in	ADP
easat-5740	38	22	the	the	DET
easat-5740	38	23	database	database	NOUN
easat-5740	38	24	web	web	NOUN
easat-5740	38	25	of	of	ADP
easat-5740	38	26	science	science	NOUN
easat-5740	38	27	in	in	ADP
easat-5740	38	28	the	the	DET
easat-5740	38	29	2011–2019	2011–2019	NUM
easat-5740	38	30	time	time	NOUN
easat-5740	38	31	period	period	NOUN
easat-5740	38	32	,	,	PUNCT
easat-5740	38	33	results	result	NOUN
easat-5740	38	34	were	be	AUX
easat-5740	38	35	obtained	obtain	VERB
easat-5740	38	36	showing	show	VERB
easat-5740	38	37	that	that	SCONJ
easat-5740	38	38	77.6	77.6	NUM
easat-5740	38	39	%	%	NOUN
easat-5740	38	40	of	of	ADP
easat-5740	38	41	journal	journal	NOUN
easat-5740	38	42	articles	article	NOUN
easat-5740	38	43	came	come	VERB
easat-5740	38	44	from	from	ADP
easat-5740	38	45	developed	developed	ADJ
easat-5740	38	46	countries	country	NOUN
easat-5740	38	47	,	,	PUNCT
easat-5740	38	48	where	where	SCONJ
easat-5740	38	49	the	the	DET
easat-5740	38	50	five	five	NUM
easat-5740	38	51	most	most	ADV
easat-5740	38	52	influential	influential	ADJ
easat-5740	38	53	countries	country	NOUN
easat-5740	38	54	were	be	AUX
easat-5740	38	55	italy	italy	PROPN
easat-5740	38	56	,	,	PUNCT
easat-5740	38	57	south	south	PROPN
easat-5740	38	58	africa	africa	PROPN
easat-5740	38	59	,	,	PUNCT
easat-5740	38	60	australia	australia	PROPN
easat-5740	38	61	,	,	PUNCT
easat-5740	38	62	england	england	PROPN
easat-5740	38	63	and	and	CCONJ
easat-5740	38	64	the	the	DET
easat-5740	38	65	united	united	PROPN
easat-5740	38	66	states	states	PROPN
easat-5740	38	67	[	[	X
easat-5740	38	68	12	12	NUM
easat-5740	38	69	]	]	PUNCT
easat-5740	38	70	.	.	PUNCT
easat-5740	39	1	this	this	DET
easat-5740	39	2	research	research	NOUN
easat-5740	39	3	tries	try	VERB
easat-5740	39	4	to	to	PART
easat-5740	39	5	fill	fill	VERB
easat-5740	39	6	the	the	DET
easat-5740	39	7	gap	gap	NOUN
easat-5740	39	8	in	in	ADP
easat-5740	39	9	previous	previous	ADJ
easat-5740	39	10	research	research	NOUN
easat-5740	39	11	by	by	ADP
easat-5740	39	12	using	use	VERB
easat-5740	39	13	an	an	DET
easat-5740	39	14	approach	approach	NOUN
easat-5740	39	15	systematic	systematic	ADJ
easat-5740	39	16	literature	literature	PROPN
easat-5740	39	17	review	review	NOUN
easat-5740	39	18	to	to	PART
easat-5740	39	19	be	be	AUX
easat-5740	39	20	able	able	ADJ
easat-5740	39	21	to	to	PART
easat-5740	39	22	answer	answer	VERB
easat-5740	39	23	research	research	NOUN
easat-5740	39	24	questions	question	NOUN
easat-5740	39	25	,	,	PUNCT
easat-5740	39	26	namely	namely	ADV
easat-5740	39	27	(	(	PUNCT
easat-5740	39	28	1	1	X
easat-5740	39	29	)	)	PUNCT
easat-5740	39	30	what	what	PRON
easat-5740	39	31	grand	grand	ADJ
easat-5740	39	32	theory	theory	NOUN
easat-5740	39	33	is	be	AUX
easat-5740	39	34	the	the	DET
easat-5740	39	35	basis	basis	NOUN
easat-5740	39	36	for	for	ADP
easat-5740	39	37	integrated	integrated	ADJ
easat-5740	39	38	reporting	reporting	NOUN
easat-5740	39	39	research	research	NOUN
easat-5740	39	40	and	and	CCONJ
easat-5740	39	41	(	(	PUNCT
easat-5740	39	42	2	2	X
easat-5740	39	43	)	)	PUNCT
easat-5740	39	44	what	what	DET
easat-5740	39	45	factors	factor	NOUN
easat-5740	39	46	influence	influence	VERB
easat-5740	39	47	adoption	adoption	NOUN
easat-5740	39	48	integrated	integrate	VERB
easat-5740	39	49	reporting	reporting	NOUN
easat-5740	39	50	.	.	PUNCT
easat-5740	40	1	this	this	DET
easat-5740	40	2	research	research	NOUN
easat-5740	40	3	will	will	AUX
easat-5740	40	4	systematically	systematically	ADV
easat-5740	40	5	describe	describe	VERB
easat-5740	40	6	research	research	NOUN
easat-5740	40	7	on	on	ADP
easat-5740	40	8	the	the	DET
easat-5740	40	9	topic	topic	NOUN
easat-5740	40	10	integrated	integrate	VERB
easat-5740	40	11	reporting	reporting	NOUN
easat-5740	40	12	where	where	SCONJ
easat-5740	40	13	is	be	AUX
easat-5740	40	14	the	the	DET
easat-5740	40	15	academic	academic	ADJ
easat-5740	40	16	literature	literature	NOUN
easat-5740	40	17	about	about	ADP
easat-5740	40	18	integrated	integrate	VERB
easat-5740	40	19	reporting	reporting	NOUN
easat-5740	40	20	has	have	AUX
easat-5740	40	21	grown	grow	VERB
easat-5740	40	22	rapidly	rapidly	ADV
easat-5740	40	23	since	since	SCONJ
easat-5740	40	24	international	international	ADJ
easat-5740	40	25	integrated	integrated	ADJ
easat-5740	40	26	reporting	reporting	NOUN
easat-5740	40	27	council	council	NOUN
easat-5740	40	28	publish	publish	VERB
easat-5740	40	29	a	a	DET
easat-5740	40	30	framework	framework	NOUN
easat-5740	40	31	for	for	ADP
easat-5740	40	32	integrated	integrated	ADJ
easat-5740	40	33	reporting	reporting	NOUN
easat-5740	40	34	in	in	ADP
easat-5740	40	35	2013	2013	NUM
easat-5740	40	36	.	.	PUNCT
easat-5740	41	1	apart	apart	ADV
easat-5740	41	2	from	from	ADP
easat-5740	41	3	that	that	PRON
easat-5740	41	4	,	,	PUNCT
easat-5740	41	5	the	the	DET
easat-5740	41	6	context	context	NOUN
easat-5740	41	7	in	in	ADP
easat-5740	41	8	indonesia	indonesia	PROPN
easat-5740	41	9	does	do	AUX
easat-5740	41	10	not	not	PART
easat-5740	41	11	yet	yet	ADV
easat-5740	41	12	require	require	VERB
easat-5740	41	13	implementation	implementation	NOUN
easat-5740	41	14	integrated	integrate	VERB
easat-5740	41	15	reporting	reporting	NOUN
easat-5740	41	16	,	,	PUNCT
easat-5740	41	17	this	this	PRON
easat-5740	41	18	must	must	AUX
easat-5740	41	19	be	be	AUX
easat-5740	41	20	a	a	DET
easat-5740	41	21	scientific	scientific	ADJ
easat-5740	41	22	study	study	NOUN
easat-5740	41	23	so	so	SCONJ
easat-5740	41	24	that	that	SCONJ
easat-5740	41	25	companies	company	NOUN
easat-5740	41	26	in	in	ADP
easat-5740	41	27	indonesia	indonesia	PROPN
easat-5740	41	28	can	can	AUX
easat-5740	41	29	follow	follow	VERB
easat-5740	41	30	the	the	DET
easat-5740	41	31	developing	develop	VERB
easat-5740	41	32	corporate	corporate	ADJ
easat-5740	41	33	reporting	reporting	NOUN
easat-5740	41	34	trend	trend	NOUN
easat-5740	41	35	,	,	PUNCT
easat-5740	41	36	this	this	PRON
easat-5740	41	37	is	be	AUX
easat-5740	41	38	proven	prove	VERB
easat-5740	41	39	by	by	ADP
easat-5740	41	40	research	research	NOUN
easat-5740	41	41	conducted	conduct	VERB
easat-5740	41	42	adhariani	adhariani	ADV
easat-5740	41	43	and	and	CCONJ
easat-5740	41	44	de	de	ADP
easat-5740	41	45	villiers	villier	NOUN
easat-5740	41	46	[	[	X
easat-5740	41	47	13	13	NUM
easat-5740	41	48	]	]	PUNCT
easat-5740	41	49	which	which	PRON
easat-5740	41	50	provides	provide	VERB
easat-5740	41	51	empirical	empirical	ADJ
easat-5740	41	52	evidence	evidence	NOUN
easat-5740	41	53	that	that	SCONJ
easat-5740	41	54	adoption	adoption	NOUN
easat-5740	41	55	integrated	integrate	VERB
easat-5740	41	56	reporting	reporting	NOUN
easat-5740	41	57	can	can	AUX
easat-5740	41	58	have	have	AUX
easat-5740	41	59	an	an	DET
easat-5740	41	60	impact	impact	NOUN
easat-5740	41	61	on	on	ADP
easat-5740	41	62	social	social	ADJ
easat-5740	41	63	and	and	CCONJ
easat-5740	41	64	environmental	environmental	ADJ
easat-5740	41	65	problems	problem	NOUN
easat-5740	41	66	in	in	ADP
easat-5740	41	67	indonesia	indonesia	PROPN
easat-5740	41	68	because	because	SCONJ
easat-5740	41	69	high	high	ADJ
easat-5740	41	70	quality	quality	NOUN
easat-5740	41	71	reporting	reporting	NOUN
easat-5740	41	72	can	can	AUX
easat-5740	41	73	have	have	VERB
easat-5740	41	74	the	the	DET
easat-5740	41	75	potential	potential	NOUN
easat-5740	41	76	to	to	PART
easat-5740	41	77	attract	attract	VERB
easat-5740	41	78	wider	wide	ADJ
easat-5740	41	79	investor	investor	NOUN
easat-5740	41	80	interest	interest	NOUN
easat-5740	41	81	to	to	PART
easat-5740	41	82	invest	invest	VERB
easat-5740	41	83	their	their	PRON
easat-5740	41	84	capital	capital	NOUN
easat-5740	41	85	so	so	SCONJ
easat-5740	41	86	that	that	SCONJ
easat-5740	41	87	with	with	SCONJ
easat-5740	41	88	the	the	DET
easat-5740	41	89	implementation	implementation	NOUN
easat-5740	41	90	integrated	integrate	VERB
easat-5740	41	91	reporting	reporting	NOUN
easat-5740	41	92	is	be	AUX
easat-5740	41	93	expected	expect	VERB
easat-5740	41	94	to	to	PART
easat-5740	41	95	contribute	contribute	VERB
easat-5740	41	96	to	to	ADP
easat-5740	41	97	improving	improve	VERB
easat-5740	41	98	community	community	NOUN
easat-5740	41	99	welfare	welfare	NOUN
easat-5740	41	100	and	and	CCONJ
easat-5740	41	101	participate	participate	VERB
easat-5740	41	102	in	in	ADP
easat-5740	41	103	preserving	preserve	VERB
easat-5740	41	104	the	the	DET
easat-5740	41	105	environment	environment	NOUN
easat-5740	41	106	.	.	PUNCT
easat-5740	42	1	2	2	X
easat-5740	42	2	.	.	X
easat-5740	42	3	literature	literature	NOUN
easat-5740	42	4	review	review	VERB
easat-5740	42	5	2.1	2.1	NUM
easat-5740	42	6	.	.	PUNCT
easat-5740	43	1	evolve	evolve	VERB
easat-5740	43	2	integrated	integrate	VERB
easat-5740	43	3	reporting	reporting	NOUN
easat-5740	43	4	emergence	emergence	NOUN
easat-5740	43	5	integrated	integrate	VERB
easat-5740	43	6	reporting	reporting	NOUN
easat-5740	43	7	starting	start	VERB
easat-5740	43	8	from	from	ADP
easat-5740	43	9	king	king	NOUN
easat-5740	43	10	report	report	NOUN
easat-5740	43	11	on	on	ADP
easat-5740	43	12	governance	governance	NOUN
easat-5740	43	13	for	for	ADP
easat-5740	43	14	south	south	PROPN
easat-5740	43	15	africa	africa	PROPN
easat-5740	43	16	(	(	PUNCT
easat-5740	43	17	king	king	PROPN
easat-5740	43	18	-	-	PUNCT
easat-5740	43	19	i	i	PROPN
easat-5740	43	20	)	)	PUNCT
easat-5740	43	21	in	in	ADP
easat-5740	43	22	1994	1994	NUM
easat-5740	43	23	which	which	PRON
easat-5740	43	24	was	be	AUX
easat-5740	43	25	developed	develop	VERB
easat-5740	43	26	in	in	ADP
easat-5740	43	27	south	south	PROPN
easat-5740	43	28	africa	africa	PROPN
easat-5740	43	29	to	to	PART
easat-5740	43	30	respond	respond	VERB
easat-5740	43	31	to	to	ADP
easat-5740	43	32	the	the	DET
easat-5740	43	33	need	need	NOUN
easat-5740	43	34	to	to	PART
easat-5740	43	35	build	build	VERB
easat-5740	43	36	capital	capital	NOUN
easat-5740	43	37	market	market	NOUN
easat-5740	43	38	credibility	credibility	NOUN
easat-5740	43	39	and	and	CCONJ
easat-5740	43	40	provide	provide	VERB
easat-5740	43	41	a	a	DET
easat-5740	43	42	model	model	NOUN
easat-5740	43	43	that	that	PRON
easat-5740	43	44	focuses	focus	VERB
easat-5740	43	45	on	on	ADP
easat-5740	43	46	stakeholders	stakeholder	NOUN
easat-5740	43	47	regarding	regard	VERB
easat-5740	43	48	corporate	corporate	ADJ
easat-5740	43	49	accountability	accountability	NOUN
easat-5740	43	50	for	for	ADP
easat-5740	43	51	its	its	PRON
easat-5740	43	52	performance	performance	NOUN
easat-5740	43	53	,	,	PUNCT
easat-5740	43	54	then	then	ADV
easat-5740	43	55	redeveloped	redevelop	VERB
easat-5740	43	56	with	with	ADP
easat-5740	43	57	king	king	NOUN
easat-5740	43	58	-	-	PUNCT
easat-5740	43	59	ii	ii	PROPN
easat-5740	43	60	in	in	ADP
easat-5740	43	61	2002	2002	NUM
easat-5740	43	62	which	which	PRON
easat-5740	43	63	firmly	firmly	ADV
easat-5740	43	64	establishes	establish	VERB
easat-5740	43	65	an	an	DET
easat-5740	43	66	idea	idea	NOUN
easat-5740	43	67	related	relate	VERB
easat-5740	43	68	to	to	ADP
easat-5740	43	69	corporate	corporate	ADJ
easat-5740	43	70	governance	governance	NOUN
easat-5740	43	71	reporting	reporting	NOUN
easat-5740	43	72	that	that	PRON
easat-5740	43	73	focuses	focus	VERB
easat-5740	43	74	on	on	ADP
easat-5740	43	75	economic	economic	ADJ
easat-5740	43	76	,	,	PUNCT
easat-5740	43	77	social	social	ADJ
easat-5740	43	78	and	and	CCONJ
easat-5740	43	79	environmental	environmental	ADJ
easat-5740	43	80	aspects	aspect	NOUN
easat-5740	43	81	in	in	ADP
easat-5740	43	82	south	south	PROPN
easat-5740	43	83	africa	africa	PROPN
easat-5740	44	1	[	[	X
easat-5740	44	2	14	14	NUM
easat-5740	44	3	,	,	PUNCT
easat-5740	44	4	15	15	NUM
easat-5740	44	5	]	]	PUNCT
easat-5740	44	6	.	.	PUNCT
easat-5740	45	1	concept	concept	NOUN
easat-5740	45	2	of	of	ADP
easat-5740	45	3	integrated	integrated	ADJ
easat-5740	45	4	reporting	reporting	NOUN
easat-5740	45	5	is	be	AUX
easat-5740	45	6	based	base	VERB
easat-5740	45	7	on	on	ADP
easat-5740	45	8	a	a	DET
easat-5740	45	9	desire	desire	NOUN
easat-5740	45	10	to	to	PART
easat-5740	45	11	provide	provide	VERB
easat-5740	45	12	a	a	DET
easat-5740	45	13	framework	framework	NOUN
easat-5740	45	14	in	in	ADP
easat-5740	45	15	which	which	PRON
easat-5740	45	16	a	a	DET
easat-5740	45	17	2024	2024	NUM
easat-5740	45	18	edelweiss	edelweiss	PROPN
easat-5740	45	19	applied	apply	VERB
easat-5740	45	20	science	science	NOUN
easat-5740	45	21	and	and	CCONJ
easat-5740	45	22	technology	technology	NOUN
easat-5740	45	23	issn	issn	PROPN
easat-5740	45	24	:	:	PUNCT
easat-5740	45	25	2576	2576	NUM
easat-5740	45	26	-	-	SYM
easat-5740	45	27	8484	8484	NUM
easat-5740	45	28	vol	vol	NOUN
easat-5740	45	29	.	.	PROPN
easat-5740	46	1	9	9	NUM
easat-5740	46	2	,	,	PUNCT
easat-5740	46	3	no	no	INTJ
easat-5740	46	4	.	.	NOUN
easat-5740	47	1	3	3	NUM
easat-5740	47	2	:	:	PUNCT
easat-5740	47	3	2022	2022	NUM
easat-5740	47	4	-	-	SYM
easat-5740	47	5	2037	2037	NUM
easat-5740	47	6	,	,	PUNCT
easat-5740	47	7	2025	2025	NUM
easat-5740	47	8	doi	doi	NOUN
easat-5740	47	9	:	:	PUNCT
easat-5740	47	10	10.55214/25768484.v9i3.5740	10.55214/25768484.v9i3.5740	NUM
easat-5740	47	11	©	©	PROPN
easat-5740	47	12	2025	2025	NUM
easat-5740	47	13	by	by	ADP
easat-5740	47	14	the	the	DET
easat-5740	47	15	authors	author	NOUN
easat-5740	47	16	;	;	PUNCT
easat-5740	47	17	licensee	licensee	PROPN
easat-5740	47	18	learning	learning	PROPN
easat-5740	47	19	gate	gate	PROPN
easat-5740	47	20	company	company	NOUN
easat-5740	47	21	or	or	CCONJ
easat-5740	47	22	organization	organization	NOUN
easat-5740	47	23	is	be	AUX
easat-5740	47	24	expected	expect	VERB
easat-5740	47	25	to	to	PART
easat-5740	47	26	be	be	AUX
easat-5740	47	27	able	able	ADJ
easat-5740	47	28	to	to	PART
easat-5740	47	29	provide	provide	VERB
easat-5740	47	30	reporting	reporting	NOUN
easat-5740	47	31	regarding	regard	VERB
easat-5740	47	32	strategy	strategy	NOUN
easat-5740	47	33	,	,	PUNCT
easat-5740	47	34	operational	operational	ADJ
easat-5740	47	35	aspects	aspect	NOUN
easat-5740	47	36	,	,	PUNCT
easat-5740	47	37	benefits	benefit	NOUN
easat-5740	47	38	generated	generate	VERB
easat-5740	47	39	and	and	CCONJ
easat-5740	47	40	the	the	DET
easat-5740	47	41	impact	impact	NOUN
easat-5740	47	42	of	of	ADP
easat-5740	47	43	an	an	DET
easat-5740	47	44	organization	organization	NOUN
easat-5740	47	45	covering	cover	VERB
easat-5740	47	46	economic	economic	ADJ
easat-5740	47	47	/	/	SYM
easat-5740	47	48	financial	financial	ADJ
easat-5740	47	49	,	,	PUNCT
easat-5740	47	50	environmental	environmental	ADJ
easat-5740	47	51	and	and	CCONJ
easat-5740	47	52	social	social	ADJ
easat-5740	47	53	aspects	aspect	NOUN
easat-5740	47	54	[	[	X
easat-5740	47	55	16	16	NUM
easat-5740	47	56	]	]	PUNCT
easat-5740	47	57	.	.	PUNCT
easat-5740	48	1	draft	draft	VERB
easat-5740	48	2	integrated	integrate	VERB
easat-5740	48	3	reporting	reporting	NOUN
easat-5740	48	4	then	then	ADV
easat-5740	48	5	redeveloped	redevelop	VERB
easat-5740	48	6	by	by	ADP
easat-5740	48	7	two	two	NUM
easat-5740	48	8	different	different	ADJ
easat-5740	48	9	bodies	body	NOUN
easat-5740	48	10	,	,	PUNCT
easat-5740	48	11	namely	namely	ADV
easat-5740	48	12	king	king	NOUN
easat-5740	48	13	report	report	NOUN
easat-5740	48	14	on	on	ADP
easat-5740	48	15	governance	governance	NOUN
easat-5740	48	16	for	for	ADP
easat-5740	48	17	south	south	PROPN
easat-5740	48	18	africa	africa	PROPN
easat-5740	48	19	(	(	PUNCT
easat-5740	48	20	king	king	PROPN
easat-5740	48	21	iii	iii	PROPN
easat-5740	48	22	)	)	PUNCT
easat-5740	48	23	integrated	integrate	VERB
easat-5740	48	24	reporting	reporting	NOUN
easat-5740	48	25	council	council	NOUN
easat-5740	48	26	of	of	ADP
easat-5740	48	27	south	south	PROPN
easat-5740	48	28	africa	africa	PROPN
easat-5740	48	29	(	(	PUNCT
easat-5740	48	30	ircsa	ircsa	PROPN
easat-5740	48	31	)	)	PUNCT
easat-5740	48	32	and	and	CCONJ
easat-5740	48	33	international	international	ADJ
easat-5740	48	34	integrated	integrated	ADJ
easat-5740	48	35	reporting	reporting	NOUN
easat-5740	48	36	council	council	NOUN
easat-5740	48	37	(	(	PUNCT
easat-5740	48	38	iirc	iirc	ADV
easat-5740	48	39	)	)	PUNCT
easat-5740	48	40	.	.	PUNCT
easat-5740	49	1	king	king	PROPN
easat-5740	49	2	iii	iii	PROPN
easat-5740	49	3	depicts	depict	VERB
easat-5740	49	4	integrated	integrate	VERB
easat-5740	49	5	reporting	reporting	NOUN
easat-5740	49	6	as	as	ADP
easat-5740	49	7	a	a	DET
easat-5740	49	8	form	form	NOUN
easat-5740	49	9	of	of	ADP
easat-5740	49	10	holistic	holistic	ADJ
easat-5740	49	11	and	and	CCONJ
easat-5740	49	12	integrated	integrated	ADJ
easat-5740	49	13	reporting	reporting	NOUN
easat-5740	49	14	from	from	ADP
easat-5740	49	15	both	both	CCONJ
easat-5740	49	16	a	a	DET
easat-5740	49	17	financial	financial	ADJ
easat-5740	49	18	and	and	CCONJ
easat-5740	49	19	sustainability	sustainability	NOUN
easat-5740	49	20	perspective	perspective	NOUN
easat-5740	49	21	whose	whose	DET
easat-5740	49	22	aim	aim	NOUN
easat-5740	49	23	is	be	AUX
easat-5740	49	24	to	to	PART
easat-5740	49	25	assist	assist	VERB
easat-5740	49	26	stakeholders	stakeholder	NOUN
easat-5740	49	27	in	in	ADP
easat-5740	49	28	assessing	assess	VERB
easat-5740	49	29	an	an	DET
easat-5740	49	30	organization	organization	NOUN
easat-5740	49	31	in	in	ADP
easat-5740	49	32	creating	create	VERB
easat-5740	49	33	and	and	CCONJ
easat-5740	49	34	maintaining	maintain	VERB
easat-5740	49	35	its	its	PRON
easat-5740	49	36	value	value	NOUN
easat-5740	49	37	in	in	ADP
easat-5740	49	38	the	the	DET
easat-5740	49	39	short	short	ADJ
easat-5740	49	40	,	,	PUNCT
easat-5740	49	41	medium	medium	ADJ
easat-5740	49	42	and	and	CCONJ
easat-5740	49	43	long	long	ADJ
easat-5740	49	44	term	term	NOUN
easat-5740	49	45	,	,	PUNCT
easat-5740	49	46	while	while	SCONJ
easat-5740	49	47	international	international	ADJ
easat-5740	49	48	integrated	integrated	ADJ
easat-5740	49	49	reporting	reporting	NOUN
easat-5740	49	50	council	council	NOUN
easat-5740	49	51	(	(	PUNCT
easat-5740	49	52	iirc	iirc	ADV
easat-5740	49	53	)	)	PUNCT
easat-5740	49	54	states	state	VERB
easat-5740	49	55	that	that	SCONJ
easat-5740	49	56	integrated	integrated	ADJ
easat-5740	49	57	reporting	reporting	NOUN
easat-5740	49	58	is	be	AUX
easat-5740	49	59	to	to	PART
easat-5740	49	60	bring	bring	VERB
easat-5740	49	61	together	together	ADV
easat-5740	49	62	all	all	DET
easat-5740	49	63	material	material	NOUN
easat-5740	49	64	relating	relate	VERB
easat-5740	49	65	to	to	ADP
easat-5740	49	66	information	information	NOUN
easat-5740	49	67	about	about	ADP
easat-5740	49	68	organizational	organizational	ADJ
easat-5740	49	69	strategy	strategy	NOUN
easat-5740	49	70	,	,	PUNCT
easat-5740	49	71	governance	governance	NOUN
easat-5740	49	72	,	,	PUNCT
easat-5740	49	73	performance	performance	NOUN
easat-5740	49	74	and	and	CCONJ
easat-5740	49	75	prospects	prospect	NOUN
easat-5740	49	76	,	,	PUNCT
easat-5740	49	77	financial	financial	ADJ
easat-5740	49	78	,	,	PUNCT
easat-5740	49	79	social	social	ADJ
easat-5740	49	80	and	and	CCONJ
easat-5740	49	81	environmental	environmental	ADJ
easat-5740	49	82	aspects	aspect	NOUN
easat-5740	49	83	in	in	ADP
easat-5740	49	84	which	which	PRON
easat-5740	49	85	the	the	DET
easat-5740	49	86	organization	organization	NOUN
easat-5740	49	87	operates	operate	VERB
easat-5740	49	88	[	[	X
easat-5740	49	89	17	17	NUM
easat-5740	49	90	]	]	PUNCT
easat-5740	49	91	.	.	PUNCT
easat-5740	50	1	international	international	ADJ
easat-5740	50	2	integrated	integrated	ADJ
easat-5740	50	3	reporting	reporting	NOUN
easat-5740	50	4	council	council	NOUN
easat-5740	50	5	(	(	PUNCT
easat-5740	50	6	iirc	iirc	ADV
easat-5740	50	7	)	)	PUNCT
easat-5740	50	8	in	in	ADP
easat-5740	50	9	december	december	PROPN
easat-5740	50	10	2013	2013	NUM
easat-5740	50	11	published	publish	VERB
easat-5740	50	12	a	a	DET
easat-5740	50	13	framework	framework	NOUN
easat-5740	50	14	for	for	ADP
easat-5740	50	15	integrated	integrated	ADJ
easat-5740	50	16	reporting	reporting	NOUN
easat-5740	50	17	with	with	ADP
easat-5740	50	18	the	the	DET
easat-5740	50	19	aim	aim	NOUN
easat-5740	50	20	of	of	ADP
easat-5740	50	21	establishing	establish	VERB
easat-5740	50	22	principles	principle	NOUN
easat-5740	50	23	and	and	CCONJ
easat-5740	50	24	guidelines	guideline	NOUN
easat-5740	50	25	that	that	PRON
easat-5740	50	26	govern	govern	VERB
easat-5740	50	27	the	the	DET
easat-5740	50	28	overall	overall	ADJ
easat-5740	50	29	content	content	NOUN
easat-5740	50	30	of	of	ADP
easat-5740	50	31	integrated	integrated	ADJ
easat-5740	50	32	reporting	reporting	NOUN
easat-5740	50	33	[	[	X
easat-5740	50	34	18	18	NUM
easat-5740	50	35	]	]	PUNCT
easat-5740	50	36	.	.	PUNCT
easat-5740	51	1	integrated	integrate	VERB
easat-5740	51	2	reporting	reporting	NOUN
easat-5740	51	3	framework	framework	NOUN
easat-5740	51	4	use	use	VERB
easat-5740	51	5	principles	principle	NOUN
easat-5740	51	6	-	-	PUNCT
easat-5740	51	7	based	base	VERB
easat-5740	51	8	approach	approach	NOUN
easat-5740	51	9	which	which	PRON
easat-5740	51	10	is	be	AUX
easat-5740	51	11	intended	intend	VERB
easat-5740	51	12	to	to	PART
easat-5740	51	13	achieve	achieve	VERB
easat-5740	51	14	the	the	DET
easat-5740	51	15	right	right	ADJ
easat-5740	51	16	balance	balance	NOUN
easat-5740	51	17	between	between	ADP
easat-5740	51	18	flexibility	flexibility	NOUN
easat-5740	51	19	and	and	CCONJ
easat-5740	51	20	perception	perception	NOUN
easat-5740	51	21	that	that	PRON
easat-5740	51	22	recognizes	recognize	VERB
easat-5740	51	23	the	the	DET
easat-5740	51	24	existence	existence	NOUN
easat-5740	51	25	of	of	ADP
easat-5740	51	26	wide	wide	ADJ
easat-5740	51	27	variations	variation	NOUN
easat-5740	51	28	in	in	ADP
easat-5740	51	29	the	the	DET
easat-5740	51	30	conditions	condition	NOUN
easat-5740	51	31	of	of	ADP
easat-5740	51	32	one	one	NUM
easat-5740	51	33	organization	organization	NOUN
easat-5740	51	34	and	and	CCONJ
easat-5740	51	35	another	another	PRON
easat-5740	51	36	so	so	SCONJ
easat-5740	51	37	that	that	SCONJ
easat-5740	51	38	it	it	PRON
easat-5740	51	39	is	be	AUX
easat-5740	51	40	possible	possible	ADJ
easat-5740	51	41	to	to	PART
easat-5740	51	42	carry	carry	VERB
easat-5740	51	43	out	out	ADP
easat-5740	51	44	a	a	DET
easat-5740	51	45	sufficient	sufficient	ADJ
easat-5740	51	46	level	level	NOUN
easat-5740	51	47	of	of	ADP
easat-5740	51	48	comparison	comparison	NOUN
easat-5740	51	49	to	to	PART
easat-5740	51	50	meet	meet	VERB
easat-5740	51	51	relevant	relevant	ADJ
easat-5740	51	52	information	information	NOUN
easat-5740	51	53	needs	need	VERB
easat-5740	51	54	[	[	X
easat-5740	51	55	18	18	NUM
easat-5740	51	56	]	]	PUNCT
easat-5740	51	57	.	.	PUNCT
easat-5740	52	1	integrated	integrate	VERB
easat-5740	52	2	reporting	reporting	NOUN
easat-5740	52	3	encourages	encourage	VERB
easat-5740	52	4	a	a	DET
easat-5740	52	5	cohesive	cohesive	ADJ
easat-5740	52	6	approach	approach	NOUN
easat-5740	52	7	to	to	ADP
easat-5740	52	8	corporate	corporate	ADJ
easat-5740	52	9	reporting	reporting	NOUN
easat-5740	52	10	to	to	PART
easat-5740	52	11	provide	provide	VERB
easat-5740	52	12	high	high	ADJ
easat-5740	52	13	-	-	PUNCT
easat-5740	52	14	quality	quality	NOUN
easat-5740	52	15	information	information	NOUN
easat-5740	52	16	to	to	ADP
easat-5740	52	17	investors	investor	NOUN
easat-5740	52	18	,	,	PUNCT
easat-5740	52	19	enabling	enable	VERB
easat-5740	52	20	more	more	ADV
easat-5740	52	21	efficient	efficient	ADJ
easat-5740	52	22	and	and	CCONJ
easat-5740	52	23	productive	productive	ADJ
easat-5740	52	24	capital	capital	NOUN
easat-5740	52	25	allocation	allocation	NOUN
easat-5740	52	26	.	.	PUNCT
easat-5740	53	1	although	although	SCONJ
easat-5740	53	2	integrated	integrated	ADJ
easat-5740	53	3	reporting	reporting	NOUN
easat-5740	53	4	is	be	AUX
easat-5740	53	5	still	still	ADV
easat-5740	53	6	in	in	ADP
easat-5740	53	7	the	the	DET
easat-5740	53	8	development	development	NOUN
easat-5740	53	9	stage[19	stage[19	NOUN
easat-5740	53	10	-	-	SYM
easat-5740	53	11	21	21	NUM
easat-5740	53	12	]	]	PUNCT
easat-5740	53	13	.	.	PUNCT
easat-5740	54	1	development	development	NOUN
easat-5740	54	2	efforts	effort	NOUN
easat-5740	54	3	involving	involve	VERB
easat-5740	54	4	various	various	ADJ
easat-5740	54	5	parties	party	NOUN
easat-5740	54	6	including	include	VERB
easat-5740	54	7	international	international	ADJ
easat-5740	54	8	organizations	organization	NOUN
easat-5740	54	9	have	have	AUX
easat-5740	54	10	been	be	AUX
easat-5740	54	11	carried	carry	VERB
easat-5740	54	12	out	out	ADP
easat-5740	54	13	.	.	PUNCT
easat-5740	55	1	recently	recently	ADV
easat-5740	55	2	,	,	PUNCT
easat-5740	55	3	several	several	ADJ
easat-5740	55	4	non	non	ADJ
easat-5740	55	5	-	-	ADJ
easat-5740	55	6	financial	financial	ADJ
easat-5740	55	7	reporting	reporting	NOUN
easat-5740	55	8	institutions	institution	NOUN
easat-5740	55	9	have	have	AUX
easat-5740	55	10	begun	begin	VERB
easat-5740	55	11	to	to	PART
easat-5740	55	12	join	join	VERB
easat-5740	55	13	forces	force	NOUN
easat-5740	55	14	to	to	PART
easat-5740	55	15	create	create	VERB
easat-5740	55	16	one	one	NUM
easat-5740	55	17	global	global	ADJ
easat-5740	55	18	approach	approach	NOUN
easat-5740	55	19	to	to	ADP
easat-5740	55	20	non	non	ADJ
easat-5740	55	21	-	-	ADJ
easat-5740	55	22	financial	financial	ADJ
easat-5740	55	23	reporting	reporting	NOUN
easat-5740	55	24	.	.	PUNCT
easat-5740	56	1	this	this	PRON
easat-5740	56	2	resulted	result	VERB
easat-5740	56	3	in	in	ADP
easat-5740	56	4	the	the	DET
easat-5740	56	5	international	international	ADJ
easat-5740	56	6	integrated	integrated	ADJ
easat-5740	56	7	reporting	reporting	NOUN
easat-5740	56	8	council	council	NOUN
easat-5740	56	9	(	(	PUNCT
easat-5740	56	10	iirc	iirc	ADV
easat-5740	56	11	)	)	PUNCT
easat-5740	56	12	,	,	PUNCT
easat-5740	56	13	which	which	PRON
easat-5740	56	14	is	be	AUX
easat-5740	56	15	the	the	DET
easat-5740	56	16	main	main	ADJ
easat-5740	56	17	driver	driver	NOUN
easat-5740	56	18	of	of	ADP
easat-5740	56	19	integrated	integrated	ADJ
easat-5740	56	20	reporting	reporting	NOUN
easat-5740	56	21	consolidated	consolidate	VERB
easat-5740	56	22	under	under	ADP
easat-5740	56	23	cover	cover	NOUN
easat-5740	56	24	international	international	ADJ
easat-5740	56	25	sustainability	sustainability	NOUN
easat-5740	56	26	standards	standard	NOUN
easat-5740	56	27	board	board	NOUN
easat-5740	56	28	(	(	PUNCT
easat-5740	56	29	issb	issb	NOUN
easat-5740	56	30	)	)	PUNCT
easat-5740	56	31	.	.	PUNCT
easat-5740	57	1	issb	issb	NOUN
easat-5740	57	2	is	be	AUX
easat-5740	57	3	a	a	DET
easat-5740	57	4	new	new	ADJ
easat-5740	57	5	board	board	NOUN
easat-5740	57	6	formed	form	VERB
easat-5740	57	7	by	by	ADP
easat-5740	57	8	the	the	DET
easat-5740	57	9	international	international	ADJ
easat-5740	57	10	financial	financial	ADJ
easat-5740	57	11	reporting	reporting	NOUN
easat-5740	57	12	standards	standard	NOUN
easat-5740	57	13	(	(	PUNCT
easat-5740	57	14	ifrs	ifrs	PROPN
easat-5740	57	15	)	)	PUNCT
easat-5740	57	16	foundation	foundation	NOUN
easat-5740	57	17	with	with	ADP
easat-5740	57	18	a	a	DET
easat-5740	57	19	mandate	mandate	NOUN
easat-5740	57	20	to	to	PART
easat-5740	57	21	develop	develop	VERB
easat-5740	57	22	internationally	internationally	ADV
easat-5740	57	23	recognized	recognize	VERB
easat-5740	57	24	sustainability	sustainability	NOUN
easat-5740	57	25	standards	standard	NOUN
easat-5740	57	26	with	with	ADP
easat-5740	57	27	a	a	DET
easat-5740	57	28	focus	focus	NOUN
easat-5740	57	29	on	on	ADP
easat-5740	57	30	the	the	DET
easat-5740	57	31	needs	need	NOUN
easat-5740	57	32	of	of	ADP
easat-5740	57	33	investors	investor	NOUN
easat-5740	57	34	[	[	X
easat-5740	57	35	22	22	NUM
easat-5740	57	36	]	]	PUNCT
easat-5740	57	37	.	.	PUNCT
easat-5740	58	1	2.2	2.2	NUM
easat-5740	58	2	.	.	PUNCT
easat-5740	58	3	motivation	motivation	NOUN
easat-5740	58	4	integrated	integrate	VERB
easat-5740	58	5	reporting	report	VERB
easat-5740	58	6	the	the	DET
easat-5740	58	7	motivation	motivation	NOUN
easat-5740	58	8	to	to	PART
easat-5740	58	9	apply	apply	VERB
easat-5740	58	10	integrated	integrated	ADJ
easat-5740	58	11	reporting	reporting	NOUN
easat-5740	58	12	varies	varie	NOUN
easat-5740	58	13	and	and	CCONJ
easat-5740	58	14	is	be	AUX
easat-5740	58	15	still	still	ADV
easat-5740	58	16	insufficiently	insufficiently	ADV
easat-5740	58	17	researched	research	VERB
easat-5740	58	18	in	in	ADP
easat-5740	58	19	the	the	DET
easat-5740	58	20	corporate	corporate	ADJ
easat-5740	58	21	reporting	reporting	NOUN
easat-5740	58	22	literature	literature	NOUN
easat-5740	58	23	.	.	PUNCT
easat-5740	59	1	some	some	PRON
easat-5740	59	2	of	of	ADP
easat-5740	59	3	the	the	DET
easat-5740	59	4	main	main	ADJ
easat-5740	59	5	motivations	motivation	NOUN
easat-5740	59	6	for	for	ADP
easat-5740	59	7	the	the	DET
easat-5740	59	8	implementation	implementation	NOUN
easat-5740	59	9	of	of	ADP
easat-5740	59	10	integrated	integrated	ADJ
easat-5740	59	11	reporting	reporting	NOUN
easat-5740	59	12	[	[	X
easat-5740	59	13	23	23	NUM
easat-5740	59	14	,	,	PUNCT
easat-5740	59	15	24	24	NUM
easat-5740	59	16	]	]	PUNCT
easat-5740	59	17	.	.	PUNCT
easat-5740	59	18	are	be	AUX
easat-5740	59	19	as	as	SCONJ
easat-5740	59	20	follows	follow	VERB
easat-5740	59	21	:	:	PUNCT
easat-5740	59	22	1	1	X
easat-5740	59	23	.	.	PUNCT
easat-5740	59	24	competitive	competitive	ADJ
easat-5740	59	25	pressure	pressure	NOUN
easat-5740	59	26	:	:	PUNCT
easat-5740	59	27	organizations	organization	NOUN
easat-5740	59	28	are	be	AUX
easat-5740	59	29	motivated	motivate	VERB
easat-5740	59	30	to	to	PART
easat-5740	59	31	adopt	adopt	VERB
easat-5740	59	32	integrated	integrated	ADJ
easat-5740	59	33	reporting	reporting	NOUN
easat-5740	59	34	because	because	SCONJ
easat-5740	59	35	competitors	competitor	NOUN
easat-5740	59	36	or	or	CCONJ
easat-5740	59	37	business	business	NOUN
easat-5740	59	38	partners	partner	NOUN
easat-5740	59	39	also	also	ADV
easat-5740	59	40	apply	apply	VERB
easat-5740	59	41	it	it	PRON
easat-5740	59	42	.	.	PUNCT
easat-5740	60	1	2	2	X
easat-5740	60	2	.	.	X
easat-5740	60	3	professional	professional	ADJ
easat-5740	60	4	mandates	mandate	NOUN
easat-5740	60	5	:	:	PUNCT
easat-5740	60	6	the	the	DET
easat-5740	60	7	accounting	accounting	NOUN
easat-5740	60	8	profession	profession	NOUN
easat-5740	60	9	often	often	ADV
easat-5740	60	10	recommends	recommend	VERB
easat-5740	60	11	or	or	CCONJ
easat-5740	60	12	requires	require	VERB
easat-5740	60	13	the	the	DET
easat-5740	60	14	implementation	implementation	NOUN
easat-5740	60	15	of	of	ADP
easat-5740	60	16	integrated	integrated	ADJ
easat-5740	60	17	reporting	reporting	NOUN
easat-5740	60	18	.	.	PUNCT
easat-5740	61	1	3	3	X
easat-5740	61	2	.	.	X
easat-5740	61	3	regulatory	regulatory	ADJ
easat-5740	61	4	obligations	obligation	NOUN
easat-5740	61	5	:	:	PUNCT
easat-5740	61	6	some	some	DET
easat-5740	61	7	jurisdictions	jurisdiction	NOUN
easat-5740	61	8	require	require	VERB
easat-5740	61	9	companies	company	NOUN
easat-5740	61	10	to	to	PART
easat-5740	61	11	implement	implement	VERB
easat-5740	61	12	integrated	integrated	ADJ
easat-5740	61	13	reporting	reporting	NOUN
easat-5740	61	14	as	as	ADP
easat-5740	61	15	part	part	NOUN
easat-5740	61	16	of	of	ADP
easat-5740	61	17	corporate	corporate	ADJ
easat-5740	61	18	regulations	regulation	NOUN
easat-5740	61	19	.	.	PUNCT
easat-5740	62	1	4	4	X
easat-5740	62	2	.	.	X
easat-5740	62	3	stakeholder	stakeholder	NOUN
easat-5740	62	4	needs	need	VERB
easat-5740	62	5	:	:	PUNCT
easat-5740	62	6	integrated	integrate	VERB
easat-5740	62	7	reporting	reporting	NOUN
easat-5740	62	8	meet	meet	VERB
easat-5740	62	9	the	the	DET
easat-5740	62	10	needs	need	NOUN
easat-5740	62	11	or	or	CCONJ
easat-5740	62	12	expectations	expectation	NOUN
easat-5740	62	13	of	of	ADP
easat-5740	62	14	shareholders	shareholder	NOUN
easat-5740	62	15	and	and	CCONJ
easat-5740	62	16	other	other	ADJ
easat-5740	62	17	stakeholders	stakeholder	NOUN
easat-5740	62	18	.	.	PUNCT
easat-5740	63	1	5	5	X
easat-5740	63	2	.	.	X
easat-5740	63	3	operational	operational	ADJ
easat-5740	63	4	benefits	benefit	NOUN
easat-5740	63	5	:	:	PUNCT
easat-5740	63	6	integrated	integrate	VERB
easat-5740	63	7	reporting	reporting	NOUN
easat-5740	63	8	can	can	AUX
easat-5740	63	9	have	have	VERB
easat-5740	63	10	a	a	DET
easat-5740	63	11	positive	positive	ADJ
easat-5740	63	12	impact	impact	NOUN
easat-5740	63	13	on	on	ADP
easat-5740	63	14	the	the	DET
easat-5740	63	15	organization	organization	NOUN
easat-5740	63	16	's	's	PART
easat-5740	63	17	internal	internal	ADJ
easat-5740	63	18	business	business	NOUN
easat-5740	63	19	processes	process	NOUN
easat-5740	63	20	.	.	PUNCT
easat-5740	64	1	these	these	DET
easat-5740	64	2	motivations	motivation	NOUN
easat-5740	64	3	can	can	AUX
easat-5740	64	4	be	be	AUX
easat-5740	64	5	categorized	categorize	VERB
easat-5740	64	6	into	into	ADP
easat-5740	64	7	three	three	NUM
easat-5740	64	8	groups	group	NOUN
easat-5740	64	9	of	of	ADP
easat-5740	64	10	benefits	benefit	NOUN
easat-5740	64	11	:	:	PUNCT
easat-5740	64	12	(	(	PUNCT
easat-5740	64	13	i	i	NOUN
easat-5740	64	14	)	)	PUNCT
easat-5740	64	15	internal	internal	ADJ
easat-5740	64	16	benefits	benefit	NOUN
easat-5740	64	17	,	,	PUNCT
easat-5740	64	18	(	(	PUNCT
easat-5740	64	19	ii	ii	NOUN
easat-5740	64	20	)	)	PUNCT
easat-5740	64	21	external	external	ADJ
easat-5740	64	22	market	market	NOUN
easat-5740	64	23	benefits	benefit	NOUN
easat-5740	64	24	,	,	PUNCT
easat-5740	64	25	and	and	CCONJ
easat-5740	64	26	(	(	PUNCT
easat-5740	64	27	iii	iii	X
easat-5740	64	28	)	)	PUNCT
easat-5740	64	29	regulatory	regulatory	ADJ
easat-5740	64	30	risk	risk	NOUN
easat-5740	64	31	management	management	NOUN
easat-5740	64	32	[	[	X
easat-5740	64	33	25	25	NUM
easat-5740	64	34	]	]	PUNCT
easat-5740	64	35	.	.	PUNCT
easat-5740	65	1	details	detail	NOUN
easat-5740	65	2	of	of	ADP
easat-5740	65	3	this	this	DET
easat-5740	65	4	motivation	motivation	NOUN
easat-5740	65	5	are	be	AUX
easat-5740	65	6	presented	present	VERB
easat-5740	65	7	in	in	ADP
easat-5740	65	8	table	table	NOUN
easat-5740	65	9	1	1	NUM
easat-5740	65	10	.	.	PUNCT
easat-5740	66	1	as	as	SCONJ
easat-5740	66	2	follows	follow	VERB
easat-5740	66	3	:	:	PUNCT
easat-5740	66	4	2025	2025	NUM
easat-5740	66	5	edelweiss	edelweiss	PROPN
easat-5740	66	6	applied	apply	VERB
easat-5740	66	7	science	science	NOUN
easat-5740	66	8	and	and	CCONJ
easat-5740	66	9	technology	technology	NOUN
easat-5740	66	10	issn	issn	PROPN
easat-5740	66	11	:	:	PUNCT
easat-5740	66	12	2576	2576	NUM
easat-5740	66	13	-	-	SYM
easat-5740	66	14	8484	8484	NUM
easat-5740	66	15	vol	vol	NOUN
easat-5740	66	16	.	.	PROPN
easat-5740	67	1	9	9	NUM
easat-5740	67	2	,	,	PUNCT
easat-5740	67	3	no	no	INTJ
easat-5740	67	4	.	.	NOUN
easat-5740	68	1	3	3	NUM
easat-5740	68	2	:	:	PUNCT
easat-5740	68	3	2022	2022	NUM
easat-5740	68	4	-	-	SYM
easat-5740	68	5	2037	2037	NUM
easat-5740	68	6	,	,	PUNCT
easat-5740	68	7	2025	2025	NUM
easat-5740	68	8	doi	doi	NOUN
easat-5740	68	9	:	:	PUNCT
easat-5740	68	10	10.55214/25768484.v9i3.5740	10.55214/25768484.v9i3.5740	NUM
easat-5740	68	11	©	©	PROPN
easat-5740	68	12	2025	2025	NUM
easat-5740	68	13	by	by	ADP
easat-5740	68	14	the	the	DET
easat-5740	68	15	authors	author	NOUN
easat-5740	68	16	;	;	PUNCT
easat-5740	68	17	licensee	licensee	PROPN
easat-5740	68	18	learning	learn	VERB
easat-5740	68	19	gate	gate	NOUN
easat-5740	68	20	table	table	NOUN
easat-5740	68	21	1	1	NUM
easat-5740	68	22	.	.	PUNCT
easat-5740	69	1	implementation	implementation	NOUN
easat-5740	69	2	motivation	motivation	NOUN
easat-5740	69	3	integrated	integrate	VERB
easat-5740	69	4	reporting	reporting	NOUN
easat-5740	69	5	.	.	PUNCT
easat-5740	70	1	benefit	benefit	NOUN
easat-5740	70	2	implementation	implementation	NOUN
easat-5740	70	3	motivation	motivation	NOUN
easat-5740	70	4	integrated	integrate	VERB
easat-5740	70	5	reporting	report	VERB
easat-5740	70	6	internal	internal	ADJ
easat-5740	70	7	benefits	benefit	NOUN
easat-5740	70	8	positive	positive	ADJ
easat-5740	70	9	impact	impact	NOUN
easat-5740	70	10	on	on	ADP
easat-5740	70	11	the	the	DET
easat-5740	70	12	organization	organization	NOUN
easat-5740	70	13	's	's	PART
easat-5740	70	14	internal	internal	ADJ
easat-5740	70	15	processes	process	NOUN
easat-5740	70	16	benefits	benefit	NOUN
easat-5740	70	17	of	of	ADP
easat-5740	70	18	external	external	ADJ
easat-5740	70	19	markets	market	NOUN
easat-5740	70	20	satisfaction	satisfaction	NOUN
easat-5740	70	21	of	of	ADP
easat-5740	70	22	shareholders	shareholder	NOUN
easat-5740	70	23	and	and	CCONJ
easat-5740	70	24	other	other	ADJ
easat-5740	70	25	stakeholders	stakeholder	NOUN
easat-5740	70	26	,	,	PUNCT
easat-5740	70	27	as	as	ADV
easat-5740	70	28	well	well	ADV
easat-5740	70	29	as	as	ADP
easat-5740	70	30	competitor	competitor	NOUN
easat-5740	70	31	pressure	pressure	NOUN
easat-5740	70	32	regulatory	regulatory	ADJ
easat-5740	70	33	risk	risk	NOUN
easat-5740	70	34	management	management	NOUN
easat-5740	70	35	requirements	requirement	NOUN
easat-5740	70	36	for	for	ADP
easat-5740	70	37	the	the	DET
easat-5740	70	38	accounting	accounting	NOUN
easat-5740	70	39	profession	profession	NOUN
easat-5740	70	40	and	and	CCONJ
easat-5740	70	41	corporate	corporate	ADJ
easat-5740	70	42	regulations	regulation	NOUN
easat-5740	70	43	2.3	2.3	NUM
easat-5740	70	44	.	.	PUNCT
easat-5740	71	1	definition	definition	NOUN
easat-5740	71	2	integrated	integrate	VERB
easat-5740	71	3	reporting	report	VERB
easat-5740	71	4	integrated	integrate	VERB
easat-5740	71	5	reporting	reporting	NOUN
easat-5740	71	6	is	be	AUX
easat-5740	71	7	considered	consider	VERB
easat-5740	71	8	a	a	DET
easat-5740	71	9	new	new	ADJ
easat-5740	71	10	approach	approach	NOUN
easat-5740	71	11	to	to	ADP
easat-5740	71	12	reporting	report	VERB
easat-5740	71	13	to	to	PART
easat-5740	71	14	meet	meet	VERB
easat-5740	71	15	the	the	DET
easat-5740	71	16	challenges	challenge	NOUN
easat-5740	71	17	and	and	CCONJ
easat-5740	71	18	needs	need	NOUN
easat-5740	71	19	of	of	ADP
easat-5740	71	20	the	the	DET
easat-5740	71	21	21st	21st	ADJ
easat-5740	71	22	century	century	NOUN
easat-5740	71	23	which	which	PRON
easat-5740	71	24	is	be	AUX
easat-5740	71	25	built	build	VERB
easat-5740	71	26	on	on	ADP
easat-5740	71	27	the	the	DET
easat-5740	71	28	basics	basic	NOUN
easat-5740	71	29	of	of	ADP
easat-5740	71	30	reporting	report	VERB
easat-5740	71	31	environmental	environmental	ADJ
easat-5740	71	32	,	,	PUNCT
easat-5740	71	33	social	social	ADJ
easat-5740	71	34	,	,	PUNCT
easat-5740	71	35	governance	governance	NOUN
easat-5740	71	36	reporting	reporting	NOUN
easat-5740	71	37	and	and	CCONJ
easat-5740	71	38	management	management	NOUN
easat-5740	71	39	commentary	commentary	NOUN
easat-5740	71	40	based	base	VERB
easat-5740	71	41	on	on	ADP
easat-5740	71	42	the	the	DET
easat-5740	71	43	interdependence	interdependence	NOUN
easat-5740	71	44	of	of	ADP
easat-5740	71	45	these	these	DET
easat-5740	71	46	reports	report	NOUN
easat-5740	71	47	[	[	X
easat-5740	71	48	26	26	NUM
easat-5740	71	49	]	]	PUNCT
easat-5740	71	50	.	.	PUNCT
easat-5740	72	1	as	as	ADP
easat-5740	72	2	for	for	ADP
easat-5740	72	3	the	the	DET
easat-5740	72	4	definition	definition	NOUN
easat-5740	72	5	integrated	integrate	VERB
easat-5740	72	6	reporting	reporting	NOUN
easat-5740	72	7	in	in	ADP
easat-5740	72	8	the	the	DET
easat-5740	72	9	international	international	ADJ
easat-5740	72	10	<	<	X
easat-5740	72	11	and	and	CCONJ
easat-5740	72	12	>	>	X
easat-5740	72	13	framework	framework	NOUN
easat-5740	72	14	(	(	PUNCT
easat-5740	72	15	january	january	PROPN
easat-5740	72	16	2021	2021	NUM
easat-5740	72	17	)	)	PUNCT
easat-5740	72	18	which	which	PRON
easat-5740	72	19	revised	revise	VERB
easat-5740	72	20	the	the	DET
easat-5740	72	21	international	international	ADJ
easat-5740	72	22	<	<	X
easat-5740	72	23	and	and	CCONJ
easat-5740	72	24	>	>	X
easat-5740	72	25	framework	framework	NOUN
easat-5740	72	26	(	(	PUNCT
easat-5740	72	27	december	december	PROPN
easat-5740	72	28	2013	2013	NUM
easat-5740	72	29	)	)	PUNCT
easat-5740	72	30	are	be	AUX
easat-5740	72	31	:	:	PUNCT
easat-5740	72	32	“	"	PUNCT
easat-5740	72	33	an	an	DET
easat-5740	72	34	integrated	integrated	ADJ
easat-5740	72	35	report	report	NOUN
easat-5740	72	36	is	be	AUX
easat-5740	72	37	a	a	DET
easat-5740	72	38	concise	concise	ADJ
easat-5740	72	39	communication	communication	NOUN
easat-5740	72	40	about	about	ADP
easat-5740	72	41	how	how	SCONJ
easat-5740	72	42	an	an	DET
easat-5740	72	43	organization	organization	NOUN
easat-5740	72	44	’s	’s	PART
easat-5740	72	45	strategy	strategy	NOUN
easat-5740	72	46	,	,	PUNCT
easat-5740	72	47	governance	governance	NOUN
easat-5740	72	48	,	,	PUNCT
easat-5740	72	49	performance	performance	NOUN
easat-5740	72	50	and	and	CCONJ
easat-5740	72	51	prospects	prospect	NOUN
easat-5740	72	52	,	,	PUNCT
easat-5740	72	53	in	in	ADP
easat-5740	72	54	the	the	DET
easat-5740	72	55	context	context	NOUN
easat-5740	72	56	of	of	ADP
easat-5740	72	57	its	its	PRON
easat-5740	72	58	external	external	ADJ
easat-5740	72	59	environment	environment	NOUN
easat-5740	72	60	,	,	PUNCT
easat-5740	72	61	lead	lead	VERB
easat-5740	72	62	to	to	ADP
easat-5740	72	63	the	the	DET
easat-5740	72	64	creation	creation	NOUN
easat-5740	72	65	,	,	PUNCT
easat-5740	72	66	preservation	preservation	NOUN
easat-5740	72	67	or	or	CCONJ
easat-5740	72	68	erosion	erosion	NOUN
easat-5740	72	69	of	of	ADP
easat-5740	72	70	value	value	NOUN
easat-5740	72	71	over	over	ADP
easat-5740	72	72	the	the	DET
easat-5740	72	73	short	short	ADJ
easat-5740	72	74	,	,	PUNCT
easat-5740	72	75	medium	medium	ADJ
easat-5740	72	76	and	and	CCONJ
easat-5740	72	77	long	long	ADJ
easat-5740	72	78	term”[18	term”[18	ADV
easat-5740	72	79	]	]	PUNCT
easat-5740	72	80	.	.	PUNCT
easat-5740	73	1	the	the	DET
easat-5740	73	2	long	long	ADJ
easat-5740	73	3	-	-	PUNCT
easat-5740	73	4	term	term	NOUN
easat-5740	73	5	vision	vision	NOUN
easat-5740	73	6	of	of	ADP
easat-5740	73	7	the	the	DET
easat-5740	73	8	international	international	ADJ
easat-5740	73	9	integrated	integrated	ADJ
easat-5740	73	10	reporting	reporting	NOUN
easat-5740	73	11	council	council	NOUN
easat-5740	73	12	(	(	PUNCT
easat-5740	73	13	iirc	iirc	ADV
easat-5740	73	14	)	)	PUNCT
easat-5740	73	15	is	be	AUX
easat-5740	73	16	embedded	embed	VERB
easat-5740	73	17	integrated	integrated	ADJ
easat-5740	73	18	thinking	thinking	NOUN
easat-5740	73	19	in	in	ADP
easat-5740	73	20	the	the	DET
easat-5740	73	21	business	business	NOUN
easat-5740	73	22	world	world	NOUN
easat-5740	73	23	,	,	PUNCT
easat-5740	73	24	both	both	PRON
easat-5740	73	25	private	private	ADJ
easat-5740	73	26	and	and	CCONJ
easat-5740	73	27	public	public	ADJ
easat-5740	73	28	sectors	sector	NOUN
easat-5740	73	29	,	,	PUNCT
easat-5740	73	30	facilitated	facilitate	VERB
easat-5740	73	31	by	by	ADP
easat-5740	73	32	integrated	integrated	ADJ
easat-5740	73	33	reporting	reporting	NOUN
easat-5740	73	34	as	as	ADP
easat-5740	73	35	the	the	DET
easat-5740	73	36	main	main	ADJ
easat-5740	73	37	form	form	NOUN
easat-5740	73	38	of	of	ADP
easat-5740	73	39	corporate	corporate	ADJ
easat-5740	73	40	reporting	reporting	NOUN
easat-5740	73	41	.	.	PUNCT
easat-5740	74	1	there	there	PRON
easat-5740	74	2	is	be	VERB
easat-5740	74	3	integrated	integrate	VERB
easat-5740	74	4	reporting	reporting	NOUN
easat-5740	74	5	and	and	CCONJ
easat-5740	74	6	integrated	integrated	ADJ
easat-5740	74	7	thinking	thinking	NOUN
easat-5740	74	8	will	will	AUX
easat-5740	74	9	result	result	VERB
easat-5740	74	10	in	in	ADP
easat-5740	74	11	productive	productive	ADJ
easat-5740	74	12	and	and	CCONJ
easat-5740	74	13	efficient	efficient	ADJ
easat-5740	74	14	capital	capital	NOUN
easat-5740	74	15	allocation	allocation	NOUN
easat-5740	74	16	,	,	PUNCT
easat-5740	74	17	where	where	SCONJ
easat-5740	74	18	such	such	ADJ
easat-5740	74	19	capital	capital	NOUN
easat-5740	74	20	allocation	allocation	NOUN
easat-5740	74	21	will	will	AUX
easat-5740	74	22	lead	lead	VERB
easat-5740	74	23	to	to	ADP
easat-5740	74	24	financial	financial	ADJ
easat-5740	74	25	stability	stability	NOUN
easat-5740	74	26	and	and	CCONJ
easat-5740	74	27	sustainable	sustainable	ADJ
easat-5740	74	28	development	development	NOUN
easat-5740	74	29	[	[	X
easat-5740	74	30	19	19	NUM
easat-5740	74	31	]	]	PUNCT
easat-5740	74	32	.	.	PUNCT
easat-5740	75	1	the	the	DET
easat-5740	75	2	purpose	purpose	NOUN
easat-5740	75	3	of	of	ADP
easat-5740	75	4	integrated	integrated	ADJ
easat-5740	75	5	reporting	reporting	NOUN
easat-5740	75	6	according	accord	VERB
easat-5740	75	7	to	to	ADP
easat-5740	75	8	the	the	DET
easat-5740	75	9	iirc	iirc	NOUN
easat-5740	75	10	are	be	AUX
easat-5740	75	11	:	:	PUNCT
easat-5740	75	12	(	(	PUNCT
easat-5740	75	13	1	1	X
easat-5740	75	14	)	)	PUNCT
easat-5740	75	15	improve	improve	VERB
easat-5740	75	16	the	the	DET
easat-5740	75	17	quality	quality	NOUN
easat-5740	75	18	of	of	ADP
easat-5740	75	19	information	information	NOUN
easat-5740	75	20	available	available	ADJ
easat-5740	75	21	to	to	ADP
easat-5740	75	22	capital	capital	NOUN
easat-5740	75	23	providers	provider	NOUN
easat-5740	75	24	so	so	SCONJ
easat-5740	75	25	as	as	SCONJ
easat-5740	75	26	to	to	PART
easat-5740	75	27	enable	enable	VERB
easat-5740	75	28	more	more	ADV
easat-5740	75	29	efficient	efficient	ADJ
easat-5740	75	30	and	and	CCONJ
easat-5740	75	31	productive	productive	ADJ
easat-5740	75	32	capital	capital	NOUN
easat-5740	75	33	allocation	allocation	NOUN
easat-5740	75	34	;	;	PUNCT
easat-5740	75	35	(	(	PUNCT
easat-5740	75	36	2	2	X
easat-5740	75	37	)	)	PUNCT
easat-5740	75	38	a	a	DET
easat-5740	75	39	more	more	ADV
easat-5740	75	40	cohesive	cohesive	ADJ
easat-5740	75	41	and	and	CCONJ
easat-5740	75	42	efficient	efficient	ADJ
easat-5740	75	43	approach	approach	NOUN
easat-5740	75	44	to	to	ADP
easat-5740	75	45	corporate	corporate	ADJ
easat-5740	75	46	reporting	reporting	NOUN
easat-5740	75	47	,	,	PUNCT
easat-5740	75	48	by	by	ADP
easat-5740	75	49	unifying	unify	VERB
easat-5740	75	50	various	various	ADJ
easat-5740	75	51	differences	difference	NOUN
easat-5740	75	52	in	in	ADP
easat-5740	75	53	reporting	reporting	NOUN
easat-5740	75	54	and	and	CCONJ
easat-5740	75	55	communicating	communicate	VERB
easat-5740	75	56	factors	factor	NOUN
easat-5740	75	57	that	that	PRON
easat-5740	75	58	materially	materially	ADV
easat-5740	75	59	influence	influence	VERB
easat-5740	75	60	the	the	DET
easat-5740	75	61	company	company	NOUN
easat-5740	75	62	's	's	PART
easat-5740	75	63	ability	ability	NOUN
easat-5740	75	64	to	to	PART
easat-5740	75	65	create	create	VERB
easat-5740	75	66	value	value	NOUN
easat-5740	75	67	over	over	ADP
easat-5740	75	68	time	time	NOUN
easat-5740	75	69	;	;	PUNCT
easat-5740	75	70	(	(	PUNCT
easat-5740	75	71	3	3	X
easat-5740	75	72	)	)	PUNCT
easat-5740	75	73	improving	improve	VERB
easat-5740	75	74	accountability	accountability	NOUN
easat-5740	75	75	and	and	CCONJ
easat-5740	75	76	governance	governance	NOUN
easat-5740	75	77	for	for	ADP
easat-5740	75	78	various	various	ADJ
easat-5740	75	79	forms	form	NOUN
easat-5740	75	80	of	of	ADP
easat-5740	75	81	capital	capital	NOUN
easat-5740	75	82	(	(	PUNCT
easat-5740	75	83	financial	financial	ADJ
easat-5740	75	84	,	,	PUNCT
easat-5740	75	85	manufactured	manufacture	VERB
easat-5740	75	86	,	,	PUNCT
easat-5740	75	87	intellectual	intellectual	ADJ
easat-5740	75	88	,	,	PUNCT
easat-5740	75	89	human	human	ADJ
easat-5740	75	90	,	,	PUNCT
easat-5740	75	91	social	social	ADJ
easat-5740	75	92	and	and	CCONJ
easat-5740	75	93	relationship	relationship	NOUN
easat-5740	75	94	,	,	PUNCT
easat-5740	75	95	and	and	CCONJ
easat-5740	75	96	natural	natural	ADJ
easat-5740	75	97	)	)	PUNCT
easat-5740	75	98	and	and	CCONJ
easat-5740	75	99	provides	provide	VERB
easat-5740	75	100	an	an	DET
easat-5740	75	101	understanding	understanding	NOUN
easat-5740	75	102	of	of	ADP
easat-5740	75	103	the	the	DET
easat-5740	75	104	interrelationships	interrelationship	NOUN
easat-5740	75	105	between	between	ADP
easat-5740	75	106	these	these	DET
easat-5740	75	107	various	various	ADJ
easat-5740	75	108	types	type	NOUN
easat-5740	75	109	of	of	ADP
easat-5740	75	110	capital	capital	NOUN
easat-5740	75	111	;	;	PUNCT
easat-5740	75	112	(	(	PUNCT
easat-5740	75	113	4	4	X
easat-5740	75	114	)	)	PUNCT
easat-5740	75	115	support	support	NOUN
easat-5740	75	116	integrated	integrate	VERB
easat-5740	75	117	thinking	thinking	NOUN
easat-5740	75	118	,	,	PUNCT
easat-5740	75	119	decision	decision	NOUN
easat-5740	75	120	-	-	PUNCT
easat-5740	75	121	making	make	VERB
easat-5740	75	122	and	and	CCONJ
easat-5740	75	123	actions	action	NOUN
easat-5740	75	124	focused	focus	VERB
easat-5740	75	125	on	on	ADP
easat-5740	75	126	value	value	NOUN
easat-5740	75	127	creation	creation	NOUN
easat-5740	75	128	in	in	ADP
easat-5740	75	129	the	the	DET
easat-5740	75	130	short	short	ADJ
easat-5740	75	131	,	,	PUNCT
easat-5740	75	132	medium	medium	ADJ
easat-5740	75	133	and	and	CCONJ
easat-5740	75	134	long	long	ADJ
easat-5740	75	135	term	term	NOUN
easat-5740	75	136	[	[	X
easat-5740	75	137	18	18	NUM
easat-5740	75	138	]	]	PUNCT
easat-5740	75	139	.	.	PUNCT
easat-5740	76	1	integrated	integrate	VERB
easat-5740	76	2	reporting	reporting	NOUN
easat-5740	76	3	is	be	AUX
easat-5740	76	4	still	still	ADV
easat-5740	76	5	a	a	DET
easat-5740	76	6	complex	complex	ADJ
easat-5740	76	7	concept	concept	NOUN
easat-5740	76	8	and	and	CCONJ
easat-5740	76	9	the	the	DET
easat-5740	76	10	subject	subject	NOUN
easat-5740	76	11	of	of	ADP
easat-5740	76	12	debate	debate	NOUN
easat-5740	76	13	since	since	SCONJ
easat-5740	76	14	it	it	PRON
easat-5740	76	15	was	be	AUX
easat-5740	76	16	first	first	ADV
easat-5740	76	17	discussed	discuss	VERB
easat-5740	76	18	in	in	ADP
easat-5740	76	19	2009	2009	NUM
easat-5740	76	20	.	.	PUNCT
easat-5740	77	1	various	various	ADJ
easat-5740	77	2	definitions	definition	NOUN
easat-5740	77	3	integrated	integrate	VERB
easat-5740	77	4	reporting	reporting	NOUN
easat-5740	77	5	has	have	AUX
easat-5740	77	6	been	be	AUX
easat-5740	77	7	proposed	propose	VERB
easat-5740	77	8	to	to	PART
easat-5740	77	9	describe	describe	VERB
easat-5740	77	10	how	how	SCONJ
easat-5740	77	11	an	an	DET
easat-5740	77	12	organization	organization	NOUN
easat-5740	77	13	's	's	PART
easat-5740	77	14	strategy	strategy	NOUN
easat-5740	77	15	,	,	PUNCT
easat-5740	77	16	governance	governance	NOUN
easat-5740	77	17	,	,	PUNCT
easat-5740	77	18	performance	performance	NOUN
easat-5740	77	19	,	,	PUNCT
easat-5740	77	20	and	and	CCONJ
easat-5740	77	21	prospects	prospect	NOUN
easat-5740	77	22	can	can	AUX
easat-5740	77	23	create	create	VERB
easat-5740	77	24	value	value	NOUN
easat-5740	77	25	in	in	ADP
easat-5740	77	26	the	the	DET
easat-5740	77	27	short	short	ADJ
easat-5740	77	28	,	,	PUNCT
easat-5740	77	29	medium	medium	ADJ
easat-5740	77	30	,	,	PUNCT
easat-5740	77	31	and	and	CCONJ
easat-5740	77	32	long	long	ADJ
easat-5740	77	33	term	term	NOUN
easat-5740	77	34	[	[	X
easat-5740	77	35	27	27	NUM
easat-5740	77	36	]	]	PUNCT
easat-5740	77	37	.	.	PUNCT
easat-5740	78	1	table	table	NOUN
easat-5740	78	2	2	2	NUM
easat-5740	78	3	.	.	PUNCT
easat-5740	79	1	definitions	definition	NOUN
easat-5740	79	2	integrated	integrate	VERB
easat-5740	79	3	reporting	reporting	NOUN
easat-5740	79	4	.	.	PUNCT
easat-5740	80	1	no	no	DET
easat-5740	80	2	conceptualization	conceptualization	NOUN
easat-5740	80	3	reference	reference	NOUN
easat-5740	80	4	1	1	NUM
easat-5740	80	5	concise	concise	ADJ
easat-5740	80	6	communication	communication	NOUN
easat-5740	80	7	of	of	ADP
easat-5740	80	8	how	how	SCONJ
easat-5740	80	9	an	an	DET
easat-5740	80	10	organization	organization	NOUN
easat-5740	80	11	's	's	PART
easat-5740	80	12	strategy	strategy	NOUN
easat-5740	80	13	,	,	PUNCT
easat-5740	80	14	governance	governance	NOUN
easat-5740	80	15	,	,	PUNCT
easat-5740	80	16	performance	performance	NOUN
easat-5740	80	17	and	and	CCONJ
easat-5740	80	18	prospects	prospect	NOUN
easat-5740	80	19	create	create	VERB
easat-5740	80	20	value	value	NOUN
easat-5740	80	21	in	in	ADP
easat-5740	80	22	the	the	DET
easat-5740	80	23	context	context	NOUN
easat-5740	80	24	of	of	ADP
easat-5740	80	25	the	the	DET
easat-5740	80	26	external	external	ADJ
easat-5740	80	27	environment	environment	PROPN
easat-5740	80	28	busco	busco	PROPN
easat-5740	80	29	,	,	PUNCT
easat-5740	80	30	et	et	PROPN
easat-5740	80	31	al	al	PROPN
easat-5740	80	32	.	.	PUNCT
easat-5740	81	1	[	[	X
easat-5740	81	2	28	28	NUM
easat-5740	81	3	]	]	SYM
easat-5740	81	4	2	2	NUM
easat-5740	81	5	a	a	DET
easat-5740	81	6	holistic	holistic	ADJ
easat-5740	81	7	and	and	CCONJ
easat-5740	81	8	integrated	integrated	ADJ
easat-5740	81	9	representation	representation	NOUN
easat-5740	81	10	of	of	ADP
easat-5740	81	11	a	a	DET
easat-5740	81	12	company	company	NOUN
easat-5740	81	13	's	's	PART
easat-5740	81	14	performance	performance	NOUN
easat-5740	81	15	in	in	ADP
easat-5740	81	16	terms	term	NOUN
easat-5740	81	17	of	of	ADP
easat-5740	81	18	its	its	PRON
easat-5740	81	19	finances	finance	NOUN
easat-5740	81	20	and	and	CCONJ
easat-5740	81	21	sustainability	sustainability	NOUN
easat-5740	81	22	jensen	jensen	PROPN
easat-5740	81	23	and	and	CCONJ
easat-5740	81	24	berg	berg	PROPN
easat-5740	81	25	[	[	X
easat-5740	81	26	29	29	NUM
easat-5740	81	27	]	]	SYM
easat-5740	81	28	3	3	NUM
easat-5740	81	29	governance	governance	NOUN
easat-5740	81	30	,	,	PUNCT
easat-5740	81	31	financial	financial	ADJ
easat-5740	81	32	capital	capital	NOUN
easat-5740	81	33	,	,	PUNCT
easat-5740	81	34	intellectual	intellectual	ADJ
easat-5740	81	35	capital	capital	NOUN
easat-5740	81	36	,	,	PUNCT
easat-5740	81	37	social	social	ADJ
easat-5740	81	38	capital	capital	NOUN
easat-5740	81	39	and	and	CCONJ
easat-5740	81	40	environmental	environmental	ADJ
easat-5740	81	41	capital	capital	NOUN
easat-5740	81	42	on	on	ADP
easat-5740	81	43	the	the	DET
easat-5740	81	44	same	same	ADJ
easat-5740	81	45	platform	platform	NOUN
easat-5740	81	46	abeysekera	abeysekera	NOUN
easat-5740	81	47	[	[	X
easat-5740	81	48	17	17	NUM
easat-5740	81	49	]	]	SYM
easat-5740	81	50	4	4	NUM
easat-5740	81	51	reports	report	NOUN
easat-5740	81	52	that	that	PRON
easat-5740	81	53	combine	combine	VERB
easat-5740	81	54	financial	financial	ADJ
easat-5740	81	55	and	and	CCONJ
easat-5740	81	56	narrative	narrative	ADJ
easat-5740	81	57	information	information	NOUN
easat-5740	81	58	,	,	PUNCT
easat-5740	81	59	including	include	VERB
easat-5740	81	60	environmental	environmental	ADJ
easat-5740	81	61	,	,	PUNCT
easat-5740	81	62	social	social	ADJ
easat-5740	81	63	and	and	CCONJ
easat-5740	81	64	governance	governance	NOUN
easat-5740	81	65	issues	issue	NOUN
easat-5740	81	66	eccles	eccles	PROPN
easat-5740	81	67	,	,	PUNCT
easat-5740	81	68	et	et	PROPN
easat-5740	81	69	al	al	PROPN
easat-5740	81	70	.	.	PUNCT
easat-5740	82	1	[	[	X
easat-5740	82	2	25	25	NUM
easat-5740	82	3	]	]	SYM
easat-5740	82	4	5	5	NUM
easat-5740	82	5	focus	focus	NOUN
easat-5740	82	6	on	on	ADP
easat-5740	82	7	elements	element	NOUN
easat-5740	82	8	of	of	ADP
easat-5740	82	9	intellectual	intellectual	ADJ
easat-5740	82	10	capital	capital	NOUN
easat-5740	82	11	and	and	CCONJ
easat-5740	82	12	corporate	corporate	ADJ
easat-5740	82	13	social	social	ADJ
easat-5740	82	14	responsibility	responsibility	NOUN
easat-5740	82	15	tweedie	tweedie	NOUN
easat-5740	82	16	and	and	CCONJ
easat-5740	82	17	martinovbennie	martinovbennie	NOUN
easat-5740	83	1	[	[	X
easat-5740	83	2	30	30	NUM
easat-5740	83	3	]	]	PUNCT
easat-5740	83	4	in	in	ADP
easat-5740	83	5	the	the	DET
easat-5740	83	6	context	context	NOUN
easat-5740	83	7	of	of	ADP
easat-5740	83	8	this	this	DET
easat-5740	83	9	research	research	NOUN
easat-5740	83	10	,	,	PUNCT
easat-5740	83	11	the	the	DET
easat-5740	83	12	definition	definition	NOUN
easat-5740	83	13	of	of	ADP
easat-5740	83	14	integrated	integrated	ADJ
easat-5740	83	15	reporting	reporting	NOUN
easat-5740	83	16	is	be	AUX
easat-5740	83	17	more	more	ADV
easat-5740	83	18	widely	widely	ADV
easat-5740	83	19	supported	support	VERB
easat-5740	83	20	by	by	ADP
easat-5740	83	21	researchers	researcher	NOUN
easat-5740	83	22	and	and	CCONJ
easat-5740	83	23	adopted	adopt	VERB
easat-5740	83	24	in	in	ADP
easat-5740	83	25	many	many	ADJ
easat-5740	83	26	studies	study	NOUN
easat-5740	83	27	[	[	X
easat-5740	83	28	28	28	NUM
easat-5740	83	29	,	,	PUNCT
easat-5740	83	30	29	29	NUM
easat-5740	83	31	,	,	PUNCT
easat-5740	83	32	31	31	NUM
easat-5740	83	33	,	,	PUNCT
easat-5740	83	34	32	32	NUM
easat-5740	83	35	]	]	PUNCT
easat-5740	84	1	[	[	X
easat-5740	84	2	30	30	NUM
easat-5740	84	3	]	]	PUNCT
easat-5740	84	4	.	.	PUNCT
easat-5740	85	1	this	this	DET
easat-5740	85	2	definition	definition	NOUN
easat-5740	85	3	covers	cover	VERB
easat-5740	85	4	both	both	CCONJ
easat-5740	85	5	financial	financial	ADJ
easat-5740	85	6	and	and	CCONJ
easat-5740	85	7	non	non	ADJ
easat-5740	85	8	-	-	ADJ
easat-5740	85	9	financial	financial	ADJ
easat-5740	85	10	aspects	aspect	NOUN
easat-5740	85	11	of	of	ADP
easat-5740	85	12	the	the	DET
easat-5740	85	13	company	company	NOUN
easat-5740	85	14	.	.	PUNCT
easat-5740	86	1	2026	2026	NUM
easat-5740	86	2	edelweiss	edelweiss	PROPN
easat-5740	86	3	applied	apply	VERB
easat-5740	86	4	science	science	NOUN
easat-5740	86	5	and	and	CCONJ
easat-5740	86	6	technology	technology	NOUN
easat-5740	86	7	issn	issn	PROPN
easat-5740	86	8	:	:	PUNCT
easat-5740	86	9	2576	2576	NUM
easat-5740	86	10	-	-	SYM
easat-5740	86	11	8484	8484	NUM
easat-5740	86	12	vol	vol	NOUN
easat-5740	86	13	.	.	PROPN
easat-5740	87	1	9	9	NUM
easat-5740	87	2	,	,	PUNCT
easat-5740	87	3	no	no	INTJ
easat-5740	87	4	.	.	NOUN
easat-5740	88	1	3	3	NUM
easat-5740	88	2	:	:	PUNCT
easat-5740	88	3	2022	2022	NUM
easat-5740	88	4	-	-	SYM
easat-5740	88	5	2037	2037	NUM
easat-5740	88	6	,	,	PUNCT
easat-5740	88	7	2025	2025	NUM
easat-5740	88	8	doi	doi	NOUN
easat-5740	88	9	:	:	PUNCT
easat-5740	88	10	10.55214/25768484.v9i3.5740	10.55214/25768484.v9i3.5740	NUM
easat-5740	88	11	©	©	PROPN
easat-5740	88	12	2025	2025	NUM
easat-5740	88	13	by	by	ADP
easat-5740	88	14	the	the	DET
easat-5740	88	15	authors	author	NOUN
easat-5740	88	16	;	;	PUNCT
easat-5740	88	17	licensee	licensee	PROPN
easat-5740	88	18	learning	learning	NOUN
easat-5740	88	19	gate	gate	NOUN
easat-5740	88	20	3	3	PROPN
easat-5740	88	21	.	.	PUNCT
easat-5740	88	22	research	research	NOUN
easat-5740	88	23	methodology	methodology	NOUN
easat-5740	88	24	the	the	DET
easat-5740	88	25	method	method	NOUN
easat-5740	88	26	used	use	VERB
easat-5740	88	27	in	in	ADP
easat-5740	88	28	this	this	DET
easat-5740	88	29	research	research	NOUN
easat-5740	88	30	is	be	AUX
easat-5740	88	31	a	a	DET
easat-5740	88	32	systematic	systematic	ADJ
easat-5740	88	33	literature	literature	NOUN
easat-5740	88	34	review	review	NOUN
easat-5740	88	35	using	use	VERB
easat-5740	88	36	guidelines	guideline	NOUN
easat-5740	88	37	preferred	prefer	VERB
easat-5740	88	38	reporting	reporting	NOUN
easat-5740	88	39	items	item	NOUN
easat-5740	88	40	for	for	ADP
easat-5740	88	41	systematic	systematic	ADJ
easat-5740	88	42	review	review	NOUN
easat-5740	88	43	and	and	CCONJ
easat-5740	88	44	meta	meta	ADJ
easat-5740	88	45	-	-	PUNCT
easat-5740	88	46	analysis	analysis	NOUN
easat-5740	88	47	(	(	PUNCT
easat-5740	88	48	prisma	prisma	NOUN
easat-5740	88	49	)	)	PUNCT
easat-5740	89	1	[	[	X
easat-5740	89	2	33	33	NUM
easat-5740	89	3	]	]	PUNCT
easat-5740	89	4	.	.	PUNCT
easat-5740	90	1	systematic	systematic	ADJ
easat-5740	90	2	review	review	NOUN
easat-5740	90	3	has	have	VERB
easat-5740	90	4	an	an	DET
easat-5740	90	5	important	important	ADJ
easat-5740	90	6	role	role	NOUN
easat-5740	90	7	because	because	SCONJ
easat-5740	90	8	it	it	PRON
easat-5740	90	9	can	can	AUX
easat-5740	90	10	provide	provide	VERB
easat-5740	90	11	a	a	DET
easat-5740	90	12	synthesis	synthesis	NOUN
easat-5740	90	13	of	of	ADP
easat-5740	90	14	a	a	DET
easat-5740	90	15	particular	particular	ADJ
easat-5740	90	16	field	field	NOUN
easat-5740	90	17	of	of	ADP
easat-5740	90	18	knowledge	knowledge	NOUN
easat-5740	90	19	,	,	PUNCT
easat-5740	90	20	be	be	AUX
easat-5740	90	21	able	able	ADJ
easat-5740	90	22	to	to	PART
easat-5740	90	23	see	see	VERB
easat-5740	90	24	which	which	DET
easat-5740	90	25	future	future	ADJ
easat-5740	90	26	research	research	NOUN
easat-5740	90	27	priorities	priority	NOUN
easat-5740	90	28	can	can	AUX
easat-5740	90	29	be	be	AUX
easat-5740	90	30	identified	identify	VERB
easat-5740	90	31	,	,	PUNCT
easat-5740	90	32	answer	answer	VERB
easat-5740	90	33	questions	question	NOUN
easat-5740	90	34	that	that	PRON
easat-5740	90	35	can	can	AUX
easat-5740	90	36	not	not	PART
easat-5740	90	37	be	be	AUX
easat-5740	90	38	answered	answer	VERB
easat-5740	90	39	by	by	ADP
easat-5740	90	40	individual	individual	ADJ
easat-5740	90	41	studies	study	NOUN
easat-5740	90	42	,	,	PUNCT
easat-5740	90	43	identify	identify	VERB
easat-5740	90	44	a	a	DET
easat-5740	90	45	problem	problem	NOUN
easat-5740	90	46	in	in	ADP
easat-5740	90	47	a	a	DET
easat-5740	90	48	study	study	NOUN
easat-5740	90	49	that	that	PRON
easat-5740	90	50	must	must	AUX
easat-5740	90	51	be	be	AUX
easat-5740	90	52	corrected	correct	VERB
easat-5740	90	53	in	in	ADP
easat-5740	90	54	future	future	ADJ
easat-5740	90	55	research	research	NOUN
easat-5740	90	56	and	and	CCONJ
easat-5740	90	57	can	can	AUX
easat-5740	90	58	produce	produce	VERB
easat-5740	90	59	or	or	CCONJ
easat-5740	90	60	evaluate	evaluate	VERB
easat-5740	90	61	theories	theory	NOUN
easat-5740	90	62	about	about	ADP
easat-5740	90	63	how	how	SCONJ
easat-5740	90	64	or	or	CCONJ
easat-5740	90	65	why	why	SCONJ
easat-5740	90	66	a	a	DET
easat-5740	90	67	phenomenon	phenomenon	NOUN
easat-5740	90	68	occurs	occur	VERB
easat-5740	90	69	[	[	X
easat-5740	90	70	34	34	NUM
easat-5740	90	71	]	]	PUNCT
easat-5740	90	72	.	.	PUNCT
easat-5740	91	1	the	the	DET
easat-5740	91	2	data	data	NOUN
easat-5740	91	3	collection	collection	NOUN
easat-5740	91	4	carried	carry	VERB
easat-5740	91	5	out	out	ADP
easat-5740	91	6	in	in	ADP
easat-5740	91	7	this	this	DET
easat-5740	91	8	research	research	NOUN
easat-5740	91	9	comes	come	VERB
easat-5740	91	10	from	from	ADP
easat-5740	91	11	scientific	scientific	ADJ
easat-5740	91	12	publications	publication	NOUN
easat-5740	91	13	indexed	index	VERB
easat-5740	91	14	in	in	ADP
easat-5740	91	15	the	the	DET
easat-5740	91	16	database	database	NOUN
easat-5740	91	17	scopus	scopus	NOUN
easat-5740	91	18	.	.	PUNCT
easat-5740	92	1	when	when	SCONJ
easat-5740	92	2	searching	search	VERB
easat-5740	92	3	for	for	ADP
easat-5740	92	4	scientific	scientific	ADJ
easat-5740	92	5	articles	article	NOUN
easat-5740	92	6	,	,	PUNCT
easat-5740	92	7	enter	enter	VERB
easat-5740	92	8	the	the	DET
easat-5740	92	9	keyword	keyword	NOUN
easat-5740	92	10	in	in	ADP
easat-5740	92	11	the	the	DET
easat-5740	92	12	scopus	scopus	PROPN
easat-5740	92	13	database	database	NOUN
easat-5740	92	14	below	below	ADP
easat-5740	92	15	:	:	PUNCT
easat-5740	92	16	title	title	NOUN
easat-5740	92	17	-	-	PUNCT
easat-5740	92	18	abs	ab	NOUN
easat-5740	92	19	-	-	PUNCT
easat-5740	92	20	key("integrated	key("integrate	VERB
easat-5740	92	21	reporting	reporting	NOUN
easat-5740	92	22	"	"	PUNCT
easat-5740	92	23	)	)	PUNCT
easat-5740	92	24	and	and	CCONJ
easat-5740	92	25	(	(	PUNCT
easat-5740	92	26	limit	limit	NOUN
easat-5740	92	27	-	-	PUNCT
easat-5740	92	28	to	to	PART
easat-5740	92	29	(	(	PUNCT
easat-5740	92	30	srctype,"j	srctype,"j	NOUN
easat-5740	92	31	"	"	PUNCT
easat-5740	92	32	)	)	PUNCT
easat-5740	92	33	)	)	PUNCT
easat-5740	92	34	and	and	CCONJ
easat-5740	92	35	(	(	PUNCT
easat-5740	92	36	limitto	limitto	X
easat-5740	92	37	(	(	PUNCT
easat-5740	92	38	subjarea,"busi	subjarea,"busi	PROPN
easat-5740	92	39	"	"	PUNCT
easat-5740	92	40	)	)	PUNCT
easat-5740	92	41	)	)	PUNCT
easat-5740	92	42	and	and	CCONJ
easat-5740	92	43	(	(	PUNCT
easat-5740	92	44	limit	limit	VERB
easat-5740	92	45	-	-	PUNCT
easat-5740	92	46	to	to	PART
easat-5740	92	47	(	(	PUNCT
easat-5740	92	48	pubyear,2013	pubyear,2013	NOUN
easat-5740	92	49	)	)	PUNCT
easat-5740	92	50	or	or	CCONJ
easat-5740	92	51	limit	limit	NOUN
easat-5740	92	52	-	-	PUNCT
easat-5740	92	53	to	to	PART
easat-5740	92	54	(	(	PUNCT
easat-5740	92	55	pubyear,2014	pubyear,2014	NOUN
easat-5740	92	56	)	)	PUNCT
easat-5740	92	57	or	or	CCONJ
easat-5740	92	58	limit	limit	NOUN
easat-5740	92	59	-	-	PUNCT
easat-5740	92	60	to	to	PART
easat-5740	92	61	(	(	PUNCT
easat-5740	92	62	pubyear,2015	pubyear,2015	ADJ
easat-5740	92	63	)	)	PUNCT
easat-5740	92	64	or	or	CCONJ
easat-5740	92	65	limit	limit	NOUN
easat-5740	92	66	-	-	PUNCT
easat-5740	92	67	to	to	ADP
easat-5740	92	68	(	(	PUNCT
easat-5740	92	69	pubyear,2016	pubyear,2016	NOUN
easat-5740	92	70	)	)	PUNCT
easat-5740	92	71	or	or	CCONJ
easat-5740	92	72	limit	limit	NOUN
easat-5740	92	73	-	-	PUNCT
easat-5740	92	74	to	to	PART
easat-5740	92	75	(	(	PUNCT
easat-5740	92	76	pubyear,2017	pubyear,2017	NOUN
easat-5740	92	77	)	)	PUNCT
easat-5740	92	78	or	or	CCONJ
easat-5740	92	79	limit	limit	NOUN
easat-5740	92	80	-	-	PUNCT
easat-5740	92	81	to	to	PART
easat-5740	92	82	(	(	PUNCT
easat-5740	92	83	pubyear,2018	pubyear,2018	PROPN
easat-5740	92	84	)	)	PUNCT
easat-5740	92	85	or	or	CCONJ
easat-5740	92	86	limit	limit	NOUN
easat-5740	92	87	-	-	PUNCT
easat-5740	92	88	to	to	PART
easat-5740	92	89	(	(	PUNCT
easat-5740	92	90	pubyear,2019	pubyear,2019	X
easat-5740	92	91	)	)	PUNCT
easat-5740	92	92	or	or	CCONJ
easat-5740	92	93	limit	limit	NOUN
easat-5740	92	94	-	-	PUNCT
easat-5740	92	95	to	to	PART
easat-5740	92	96	(	(	PUNCT
easat-5740	92	97	pubyear,2020	pubyear,2020	NOUN
easat-5740	92	98	)	)	PUNCT
easat-5740	92	99	or	or	CCONJ
easat-5740	92	100	limit	limit	NOUN
easat-5740	92	101	-	-	PUNCT
easat-5740	92	102	to	to	ADP
easat-5740	92	103	(	(	PUNCT
easat-5740	92	104	pubyear,2021	pubyear,2021	NOUN
easat-5740	92	105	)	)	PUNCT
easat-5740	92	106	or	or	CCONJ
easat-5740	92	107	limit	limit	NOUN
easat-5740	92	108	-	-	PUNCT
easat-5740	92	109	to	to	ADP
easat-5740	92	110	(	(	PUNCT
easat-5740	92	111	pubyear,2022	pubyear,2022	ADJ
easat-5740	92	112	)	)	PUNCT
easat-5740	92	113	or	or	CCONJ
easat-5740	92	114	limit	limit	NOUN
easat-5740	92	115	-	-	PUNCT
easat-5740	92	116	to	to	ADP
easat-5740	92	117	(	(	PUNCT
easat-5740	92	118	pubyear,2023	pubyear,2023	NOUN
easat-5740	92	119	)	)	PUNCT
easat-5740	92	120	)	)	PUNCT
easat-5740	92	121	and	and	CCONJ
easat-5740	92	122	(	(	PUNCT
easat-5740	92	123	limit	limit	NOUN
easat-5740	92	124	-	-	PUNCT
easat-5740	92	125	to	to	PART
easat-5740	92	126	(	(	PUNCT
easat-5740	92	127	language,"english	language,"english	PROPN
easat-5740	92	128	"	"	PUNCT
easat-5740	92	129	)	)	PUNCT
easat-5740	92	130	)	)	PUNCT
easat-5740	92	131	and	and	CCONJ
easat-5740	92	132	(	(	PUNCT
easat-5740	92	133	limit	limit	NOUN
easat-5740	92	134	-	-	PUNCT
easat-5740	92	135	to	to	PART
easat-5740	92	136	(	(	PUNCT
easat-5740	92	137	exactkeyword,"integrated	exactkeyword,"integrated	ADJ
easat-5740	92	138	reporting	reporting	NOUN
easat-5740	92	139	"	"	PUNCT
easat-5740	92	140	)	)	PUNCT
easat-5740	92	141	)	)	PUNCT
easat-5740	92	142	keywords	keyword	NOUN
easat-5740	92	143	above	above	ADP
easat-5740	92	144	using	use	VERB
easat-5740	92	145	the	the	DET
easat-5740	92	146	procedure	procedure	NOUN
easat-5740	92	147	boolean	boolean	ADJ
easat-5740	92	148	operator	operator	NOUN
easat-5740	92	149	to	to	PART
easat-5740	92	150	filter	filter	VERB
easat-5740	92	151	the	the	DET
easat-5740	92	152	number	number	NOUN
easat-5740	92	153	of	of	ADP
easat-5740	92	154	scientific	scientific	ADJ
easat-5740	92	155	articles	article	NOUN
easat-5740	92	156	where	where	SCONJ
easat-5740	92	157	the	the	DET
easat-5740	92	158	articles	article	NOUN
easat-5740	92	159	being	be	AUX
easat-5740	92	160	filtered	filter	VERB
easat-5740	92	161	include	include	VERB
easat-5740	92	162	:	:	PUNCT
easat-5740	92	163	(	(	PUNCT
easat-5740	92	164	1	1	X
easat-5740	92	165	)	)	PUNCT
easat-5740	92	166	the	the	DET
easat-5740	92	167	research	research	NOUN
easat-5740	92	168	area	area	NOUN
easat-5740	92	169	includes	include	VERB
easat-5740	92	170	fields	field	NOUN
easat-5740	92	171	of	of	ADP
easat-5740	92	172	business	business	NOUN
easat-5740	92	173	,	,	PUNCT
easat-5740	92	174	management	management	NOUN
easat-5740	92	175	,	,	PUNCT
easat-5740	92	176	and	and	CCONJ
easat-5740	92	177	accounting	accounting	NOUN
easat-5740	92	178	;	;	PUNCT
easat-5740	92	179	(	(	PUNCT
easat-5740	92	180	2	2	X
easat-5740	92	181	)	)	PUNCT
easat-5740	92	182	publication	publication	NOUN
easat-5740	92	183	was	be	AUX
easat-5740	92	184	carried	carry	VERB
easat-5740	92	185	out	out	ADP
easat-5740	92	186	in	in	ADP
easat-5740	92	187	the	the	DET
easat-5740	92	188	2013	2013	NUM
easat-5740	92	189	-	-	SYM
easat-5740	92	190	2023	2023	NUM
easat-5740	92	191	period	period	NOUN
easat-5740	92	192	;	;	PUNCT
easat-5740	92	193	(	(	PUNCT
easat-5740	92	194	3	3	X
easat-5740	92	195	)	)	PUNCT
easat-5740	92	196	is	be	AUX
easat-5740	92	197	final	final	ADJ
easat-5740	92	198	stage	stage	NOUN
easat-5740	92	199	publication	publication	NOUN
easat-5740	92	200	(	(	PUNCT
easat-5740	92	201	4	4	NUM
easat-5740	92	202	)	)	PUNCT
easat-5740	92	203	document	document	NOUN
easat-5740	92	204	type	type	NOUN
easat-5740	92	205	is	be	AUX
easat-5740	92	206	a	a	DET
easat-5740	92	207	journal	journal	NOUN
easat-5740	92	208	article	article	NOUN
easat-5740	92	209	;	;	PUNCT
easat-5740	92	210	(	(	PUNCT
easat-5740	92	211	5	5	X
easat-5740	92	212	)	)	PUNCT
easat-5740	92	213	articles	article	NOUN
easat-5740	92	214	use	use	VERB
easat-5740	92	215	english	english	PROPN
easat-5740	92	216	.	.	PUNCT
easat-5740	93	1	inclusion	inclusion	NOUN
easat-5740	93	2	and	and	CCONJ
easat-5740	93	3	exclusion	exclusion	NOUN
easat-5740	93	4	criteria	criterion	NOUN
easat-5740	93	5	were	be	AUX
easat-5740	93	6	carried	carry	VERB
easat-5740	93	7	out	out	ADP
easat-5740	93	8	to	to	PART
easat-5740	93	9	re	re	VERB
easat-5740	93	10	-	-	NOUN
easat-5740	93	11	screen	screen	ADJ
easat-5740	93	12	journal	journal	NOUN
easat-5740	93	13	articles	article	NOUN
easat-5740	93	14	obtained	obtain	VERB
easat-5740	93	15	from	from	ADP
easat-5740	93	16	the	the	DET
easat-5740	93	17	database	database	NOUN
easat-5740	93	18	scopus	scopus	NOUN
easat-5740	93	19	.	.	PUNCT
easat-5740	94	1	the	the	DET
easat-5740	94	2	use	use	NOUN
easat-5740	94	3	of	of	ADP
easat-5740	94	4	inclusion	inclusion	NOUN
easat-5740	94	5	and	and	CCONJ
easat-5740	94	6	exclusion	exclusion	NOUN
easat-5740	94	7	criteria	criterion	NOUN
easat-5740	94	8	is	be	AUX
easat-5740	94	9	intended	intend	VERB
easat-5740	94	10	so	so	SCONJ
easat-5740	94	11	that	that	SCONJ
easat-5740	94	12	the	the	DET
easat-5740	94	13	selected	select	VERB
easat-5740	94	14	articles	article	NOUN
easat-5740	94	15	are	be	AUX
easat-5740	94	16	truly	truly	ADV
easat-5740	94	17	able	able	ADJ
easat-5740	94	18	to	to	PART
easat-5740	94	19	answer	answer	VERB
easat-5740	94	20	the	the	DET
easat-5740	94	21	problem	problem	NOUN
easat-5740	94	22	formulation	formulation	NOUN
easat-5740	94	23	in	in	ADP
easat-5740	94	24	the	the	DET
easat-5740	94	25	research	research	NOUN
easat-5740	94	26	.	.	PUNCT
easat-5740	95	1	the	the	DET
easat-5740	95	2	inclusion	inclusion	NOUN
easat-5740	95	3	and	and	CCONJ
easat-5740	95	4	exclusion	exclusion	NOUN
easat-5740	95	5	criteria	criterion	NOUN
easat-5740	95	6	in	in	ADP
easat-5740	95	7	this	this	DET
easat-5740	95	8	study	study	NOUN
easat-5740	95	9	are	be	AUX
easat-5740	95	10	as	as	SCONJ
easat-5740	95	11	follows	follow	VERB
easat-5740	95	12	:	:	PUNCT
easat-5740	95	13	3.1	3.1	NUM
easat-5740	95	14	.	.	PUNCT
easat-5740	96	1	inclusion	inclusion	NOUN
easat-5740	96	2	criteria	criterion	NOUN
easat-5740	96	3	1	1	NUM
easat-5740	96	4	.	.	PUNCT
easat-5740	97	1	ic1	ic1	ADJ
easat-5740	97	2	:	:	PUNCT
easat-5740	97	3	journal	journal	ADJ
easat-5740	97	4	articles	article	NOUN
easat-5740	97	5	are	be	AUX
easat-5740	97	6	a	a	DET
easat-5740	97	7	type	type	NOUN
easat-5740	97	8	of	of	ADP
easat-5740	97	9	quantitative	quantitative	ADJ
easat-5740	97	10	research	research	NOUN
easat-5740	97	11	2	2	NUM
easat-5740	97	12	.	.	PUNCT
easat-5740	98	1	ic2	ic2	PROPN
easat-5740	98	2	:	:	PUNCT
easat-5740	98	3	journal	journal	NOUN
easat-5740	98	4	articles	article	NOUN
easat-5740	98	5	discussing	discuss	VERB
easat-5740	98	6	questions	question	NOUN
easat-5740	98	7	in	in	ADP
easat-5740	98	8	problem	problem	NOUN
easat-5740	98	9	formulation	formulation	NOUN
easat-5740	98	10	,	,	PUNCT
easat-5740	98	11	namely	namely	ADV
easat-5740	98	12	the	the	DET
easat-5740	98	13	theories	theory	NOUN
easat-5740	98	14	used	use	VERB
easat-5740	98	15	,	,	PUNCT
easat-5740	98	16	indicators	indicator	NOUN
easat-5740	98	17	used	use	VERB
easat-5740	98	18	and	and	CCONJ
easat-5740	98	19	influencing	influence	VERB
easat-5740	98	20	factors	factor	NOUN
easat-5740	98	21	integrated	integrate	VERB
easat-5740	98	22	reporting	reporting	NOUN
easat-5740	98	23	.	.	PUNCT
easat-5740	99	1	3	3	X
easat-5740	99	2	.	.	X
easat-5740	99	3	ic3	ic3	PROPN
easat-5740	99	4	:	:	PUNCT
easat-5740	99	5	journal	journal	PROPN
easat-5740	99	6	articles	articles	PROPN
easat-5740	99	7	q1	q1	PROPN
easat-5740	99	8	and	and	CCONJ
easat-5740	99	9	q2	q2	PROPN
easat-5740	99	10	4	4	NUM
easat-5740	99	11	.	.	PUNCT
easat-5740	100	1	ic4	ic4	ADJ
easat-5740	100	2	:	:	PUNCT
easat-5740	100	3	journal	journal	NOUN
easat-5740	100	4	articles	article	NOUN
easat-5740	100	5	available	available	ADJ
easat-5740	100	6	online	online	ADJ
easat-5740	100	7	full	full	ADJ
easat-5740	100	8	text	text	NOUN
easat-5740	100	9	.	.	PUNCT
easat-5740	101	1	3.2	3.2	NUM
easat-5740	101	2	.	.	PUNCT
easat-5740	101	3	exclusion	exclusion	NOUN
easat-5740	101	4	criteria	criterion	NOUN
easat-5740	101	5	1	1	NUM
easat-5740	101	6	.	.	PUNCT
easat-5740	102	1	ec1	ec1	PROPN
easat-5740	102	2	:	:	PUNCT
easat-5740	102	3	journal	journal	PROPN
easat-5740	102	4	articles	article	NOUN
easat-5740	102	5	are	be	AUX
easat-5740	102	6	a	a	DET
easat-5740	102	7	type	type	NOUN
easat-5740	102	8	of	of	ADP
easat-5740	102	9	qualitative	qualitative	ADJ
easat-5740	102	10	research	research	NOUN
easat-5740	102	11	2	2	NUM
easat-5740	102	12	.	.	PUNCT
easat-5740	102	13	ec2	ec2	PROPN
easat-5740	102	14	:	:	PUNCT
easat-5740	102	15	journal	journal	NOUN
easat-5740	102	16	articles	article	NOUN
easat-5740	102	17	do	do	AUX
easat-5740	102	18	not	not	PART
easat-5740	102	19	discuss	discuss	VERB
easat-5740	102	20	questions	question	NOUN
easat-5740	102	21	in	in	ADP
easat-5740	102	22	problem	problem	NOUN
easat-5740	102	23	formulation	formulation	NOUN
easat-5740	102	24	,	,	PUNCT
easat-5740	102	25	namely	namely	ADV
easat-5740	102	26	the	the	DET
easat-5740	102	27	theories	theory	NOUN
easat-5740	102	28	used	use	VERB
easat-5740	102	29	,	,	PUNCT
easat-5740	102	30	indicators	indicator	NOUN
easat-5740	102	31	used	use	VERB
easat-5740	102	32	and	and	CCONJ
easat-5740	102	33	influencing	influence	VERB
easat-5740	102	34	factors	factor	NOUN
easat-5740	102	35	integrated	integrate	VERB
easat-5740	102	36	reporting	reporting	NOUN
easat-5740	102	37	.	.	PUNCT
easat-5740	103	1	3	3	X
easat-5740	103	2	.	.	X
easat-5740	103	3	ec3	ec3	PROPN
easat-5740	103	4	:	:	PUNCT
easat-5740	103	5	journal	journal	NOUN
easat-5740	103	6	article	article	NOUN
easat-5740	103	7	not	not	PART
easat-5740	103	8	available	available	ADJ
easat-5740	103	9	online	online	ADJ
easat-5740	103	10	full	full	ADJ
easat-5740	103	11	text	text	NOUN
easat-5740	103	12	.	.	PUNCT
easat-5740	104	1	4	4	X
easat-5740	104	2	.	.	X
easat-5740	104	3	results	result	NOUN
easat-5740	104	4	and	and	CCONJ
easat-5740	104	5	discussion	discussion	NOUN
easat-5740	104	6	4.1	4.1	NUM
easat-5740	104	7	.	.	PUNCT
easat-5740	105	1	research	research	NOUN
easat-5740	105	2	results	result	VERB
easat-5740	105	3	data	datum	NOUN
easat-5740	105	4	bibliometrix	bibliometrix	NOUN
easat-5740	105	5	based	base	VERB
easat-5740	105	6	on	on	ADP
easat-5740	105	7	database	database	NOUN
easat-5740	105	8	source	source	NOUN
easat-5740	105	9	scopus	scopus	PROPN
easat-5740	105	10	processed	process	VERB
easat-5740	105	11	with	with	ADP
easat-5740	105	12	software	software	NOUN
easat-5740	105	13	rstudio	rstudio	NOUN
easat-5740	105	14	takes	take	VERB
easat-5740	105	15	advantage	advantage	NOUN
easat-5740	105	16	package	package	NOUN
easat-5740	105	17	bibliometrix	bibliometrix	NOUN
easat-5740	105	18	to	to	PART
easat-5740	105	19	be	be	AUX
easat-5740	105	20	able	able	ADJ
easat-5740	105	21	to	to	PART
easat-5740	105	22	provide	provide	VERB
easat-5740	105	23	an	an	DET
easat-5740	105	24	overview	overview	NOUN
easat-5740	105	25	related	relate	VERB
easat-5740	105	26	to	to	ADP
easat-5740	105	27	the	the	DET
easat-5740	105	28	dataset	dataset	NOUN
easat-5740	105	29	that	that	PRON
easat-5740	105	30	has	have	AUX
easat-5740	105	31	been	be	AUX
easat-5740	105	32	taken	take	VERB
easat-5740	105	33	.	.	PUNCT
easat-5740	106	1	the	the	DET
easat-5740	106	2	data	datum	NOUN
easat-5740	106	3	used	use	VERB
easat-5740	106	4	is	be	AUX
easat-5740	106	5	as	as	SCONJ
easat-5740	106	6	follows	follow	VERB
easat-5740	106	7	:	:	PUNCT
easat-5740	106	8	2027	2027	NUM
easat-5740	106	9	edelweiss	edelweiss	PROPN
easat-5740	106	10	applied	apply	VERB
easat-5740	106	11	science	science	NOUN
easat-5740	106	12	and	and	CCONJ
easat-5740	106	13	technology	technology	NOUN
easat-5740	106	14	issn	issn	PROPN
easat-5740	106	15	:	:	PUNCT
easat-5740	106	16	2576	2576	NUM
easat-5740	106	17	-	-	SYM
easat-5740	106	18	8484	8484	NUM
easat-5740	106	19	vol	vol	NOUN
easat-5740	106	20	.	.	PROPN
easat-5740	107	1	9	9	NUM
easat-5740	107	2	,	,	PUNCT
easat-5740	107	3	no	no	INTJ
easat-5740	107	4	.	.	NOUN
easat-5740	108	1	3	3	NUM
easat-5740	108	2	:	:	PUNCT
easat-5740	108	3	2022	2022	NUM
easat-5740	108	4	-	-	SYM
easat-5740	108	5	2037	2037	NUM
easat-5740	108	6	,	,	PUNCT
easat-5740	108	7	2025	2025	NUM
easat-5740	108	8	doi	doi	NOUN
easat-5740	108	9	:	:	PUNCT
easat-5740	108	10	10.55214/25768484.v9i3.5740	10.55214/25768484.v9i3.5740	NUM
easat-5740	108	11	©	©	PROPN
easat-5740	108	12	2025	2025	NUM
easat-5740	108	13	by	by	ADP
easat-5740	108	14	the	the	DET
easat-5740	108	15	authors	author	NOUN
easat-5740	108	16	;	;	PUNCT
easat-5740	108	17	licensee	licensee	PROPN
easat-5740	108	18	learning	learn	VERB
easat-5740	108	19	gate	gate	NOUN
easat-5740	108	20	table	table	NOUN
easat-5740	108	21	3	3	NUM
easat-5740	108	22	.	.	PUNCT
easat-5740	108	23	general	general	ADJ
easat-5740	108	24	information	information	NOUN
easat-5740	108	25	regarding	regard	VERB
easat-5740	108	26	data	datum	NOUN
easat-5740	108	27	.	.	PUNCT
easat-5740	109	1	description	description	NOUN
easat-5740	109	2	results	result	VERB
easat-5740	109	3	timespan	timespan	ADP
easat-5740	109	4	2013:2023	2013:2023	NUM
easat-5740	109	5	sources	source	NOUN
easat-5740	109	6	(	(	PUNCT
easat-5740	109	7	journals	journal	NOUN
easat-5740	109	8	,	,	PUNCT
easat-5740	109	9	books	book	NOUN
easat-5740	109	10	,	,	PUNCT
easat-5740	109	11	etc	etc	X
easat-5740	109	12	)	)	PUNCT
easat-5740	109	13	143	143	NUM
easat-5740	109	14	documents	document	NOUN
easat-5740	109	15	301	301	NUM
easat-5740	109	16	annual	annual	ADJ
easat-5740	109	17	growth	growth	NOUN
easat-5740	109	18	rate	rate	NOUN
easat-5740	109	19	%	%	NOUN
easat-5740	109	20	23,28	23,28	NUM
easat-5740	109	21	references	reference	NOUN
easat-5740	109	22	18067	18067	NUM
easat-5740	109	23	source	source	NOUN
easat-5740	109	24	:	:	PUNCT
easat-5740	109	25	biblioshiny	biblioshiny	VERB
easat-5740	109	26	for	for	ADP
easat-5740	109	27	bibliometrix	bibliometrix	NOUN
easat-5740	109	28	.	.	PUNCT
easat-5740	110	1	bradford	bradford	PROPN
easat-5740	110	2	's	's	PART
easat-5740	110	3	law	law	NOUN
easat-5740	110	4	is	be	AUX
easat-5740	110	5	a	a	DET
easat-5740	110	6	bibliometric	bibliometric	ADJ
easat-5740	110	7	principle	principle	NOUN
easat-5740	110	8	that	that	PRON
easat-5740	110	9	helps	helps	AUX
easat-5740	110	10	identify	identify	VERB
easat-5740	110	11	journals	journal	NOUN
easat-5740	110	12	or	or	CCONJ
easat-5740	110	13	core	core	NOUN
easat-5740	110	14	sources	source	NOUN
easat-5740	110	15	in	in	ADP
easat-5740	110	16	a	a	DET
easat-5740	110	17	particular	particular	ADJ
easat-5740	110	18	field	field	NOUN
easat-5740	110	19	.	.	PUNCT
easat-5740	111	1	the	the	DET
easat-5740	111	2	core	core	NOUN
easat-5740	111	3	idea	idea	NOUN
easat-5740	111	4	is	be	AUX
easat-5740	111	5	that	that	SCONJ
easat-5740	111	6	a	a	DET
easat-5740	111	7	few	few	ADJ
easat-5740	111	8	journals	journal	NOUN
easat-5740	111	9	(	(	PUNCT
easat-5740	111	10	zone	zone	NOUN
easat-5740	111	11	1	1	NUM
easat-5740	111	12	)	)	PUNCT
easat-5740	111	13	will	will	AUX
easat-5740	111	14	provide	provide	VERB
easat-5740	111	15	the	the	DET
easat-5740	111	16	majority	majority	NOUN
easat-5740	111	17	of	of	ADP
easat-5740	111	18	articles	article	NOUN
easat-5740	111	19	on	on	ADP
easat-5740	111	20	a	a	DET
easat-5740	111	21	particular	particular	ADJ
easat-5740	111	22	topic	topic	NOUN
easat-5740	111	23	,	,	PUNCT
easat-5740	111	24	while	while	SCONJ
easat-5740	111	25	later	later	ADJ
easat-5740	111	26	zones	zone	NOUN
easat-5740	111	27	will	will	AUX
easat-5740	111	28	require	require	VERB
easat-5740	111	29	more	more	ADJ
easat-5740	111	30	journals	journal	NOUN
easat-5740	111	31	to	to	PART
easat-5740	111	32	achieve	achieve	VERB
easat-5740	111	33	the	the	DET
easat-5740	111	34	same	same	ADJ
easat-5740	111	35	coverage	coverage	NOUN
easat-5740	111	36	.	.	PUNCT
easat-5740	112	1	in	in	ADP
easat-5740	112	2	analyzing	analyze	VERB
easat-5740	112	3	the	the	DET
easat-5740	112	4	integrated	integrated	ADJ
easat-5740	112	5	reporting	reporting	NOUN
easat-5740	112	6	topic	topic	NOUN
easat-5740	112	7	landscape	landscape	NOUN
easat-5740	112	8	,	,	PUNCT
easat-5740	112	9	the	the	DET
easat-5740	112	10	following	follow	VERB
easat-5740	112	11	observations	observation	NOUN
easat-5740	112	12	can	can	AUX
easat-5740	112	13	be	be	AUX
easat-5740	112	14	made	make	VERB
easat-5740	112	15	based	base	VERB
easat-5740	112	16	on	on	ADP
easat-5740	112	17	the	the	DET
easat-5740	112	18	data	datum	NOUN
easat-5740	112	19	provided	provide	VERB
easat-5740	112	20	.	.	PUNCT
easat-5740	113	1	bradford	bradford	PROPN
easat-5740	113	2	's	's	PART
easat-5740	113	3	law	law	NOUN
easat-5740	113	4	is	be	AUX
easat-5740	113	5	very	very	ADV
easat-5740	113	6	useful	useful	ADJ
easat-5740	113	7	for	for	ADP
easat-5740	113	8	identifying	identify	VERB
easat-5740	113	9	the	the	DET
easat-5740	113	10	most	most	ADV
easat-5740	113	11	important	important	ADJ
easat-5740	113	12	academic	academic	ADJ
easat-5740	113	13	or	or	CCONJ
easat-5740	113	14	research	research	NOUN
easat-5740	113	15	journals	journal	NOUN
easat-5740	113	16	.	.	PUNCT
easat-5740	114	1	table	table	NOUN
easat-5740	114	2	4	4	NUM
easat-5740	114	3	lists	list	NOUN
easat-5740	114	4	5	5	NUM
easat-5740	114	5	primary	primary	ADJ
easat-5740	114	6	sources	source	NOUN
easat-5740	114	7	that	that	PRON
easat-5740	114	8	are	be	AUX
easat-5740	114	9	important	important	ADJ
easat-5740	114	10	for	for	ADP
easat-5740	114	11	anyone	anyone	PRON
easat-5740	114	12	studying	study	VERB
easat-5740	114	13	integrated	integrate	VERB
easat-5740	114	14	reporting	reporting	NOUN
easat-5740	114	15	where	where	SCONJ
easat-5740	114	16	these	these	DET
easat-5740	114	17	primary	primary	ADJ
easat-5740	114	18	sources	source	NOUN
easat-5740	114	19	are	be	AUX
easat-5740	114	20	likely	likely	ADJ
easat-5740	114	21	to	to	PART
easat-5740	114	22	have	have	VERB
easat-5740	114	23	strong	strong	ADJ
easat-5740	114	24	influence	influence	NOUN
easat-5740	114	25	,	,	PUNCT
easat-5740	114	26	a	a	DET
easat-5740	114	27	rigorous	rigorous	ADJ
easat-5740	114	28	peer	peer	NOUN
easat-5740	114	29	review	review	NOUN
easat-5740	114	30	process	process	NOUN
easat-5740	114	31	,	,	PUNCT
easat-5740	114	32	and	and	CCONJ
easat-5740	114	33	indepth	indepth	ADJ
easat-5740	114	34	discussion	discussion	NOUN
easat-5740	114	35	.	.	PUNCT
easat-5740	115	1	therefore	therefore	ADV
easat-5740	115	2	,	,	PUNCT
easat-5740	115	3	researchers	researcher	NOUN
easat-5740	115	4	,	,	PUNCT
easat-5740	115	5	academics	academic	NOUN
easat-5740	115	6	,	,	PUNCT
easat-5740	115	7	and	and	CCONJ
easat-5740	115	8	practitioners	practitioner	NOUN
easat-5740	115	9	should	should	AUX
easat-5740	115	10	prioritize	prioritize	VERB
easat-5740	115	11	these	these	DET
easat-5740	115	12	journals	journal	NOUN
easat-5740	115	13	for	for	ADP
easat-5740	115	14	publication	publication	NOUN
easat-5740	115	15	and	and	CCONJ
easat-5740	115	16	literature	literature	PROPN
easat-5740	115	17	review	review	PROPN
easat-5740	115	18	.	.	PUNCT
easat-5740	116	1	figure	figure	NOUN
easat-5740	116	2	1	1	NUM
easat-5740	116	3	.	.	PUNCT
easat-5740	116	4	core	core	NOUN
easat-5740	116	5	sources	source	NOUN
easat-5740	116	6	by	by	ADP
easat-5740	116	7	bradford	bradford	PROPN
easat-5740	116	8	’s	’s	PART
easat-5740	116	9	law	law	NOUN
easat-5740	116	10	.	.	PUNCT
easat-5740	117	1	2028	2028	NUM
easat-5740	117	2	edelweiss	edelweiss	PROPN
easat-5740	117	3	applied	apply	VERB
easat-5740	117	4	science	science	NOUN
easat-5740	117	5	and	and	CCONJ
easat-5740	117	6	technology	technology	NOUN
easat-5740	117	7	issn	issn	PROPN
easat-5740	117	8	:	:	PUNCT
easat-5740	117	9	2576	2576	NUM
easat-5740	117	10	-	-	SYM
easat-5740	117	11	8484	8484	NUM
easat-5740	117	12	vol	vol	NOUN
easat-5740	117	13	.	.	PROPN
easat-5740	118	1	9	9	NUM
easat-5740	118	2	,	,	PUNCT
easat-5740	118	3	no	no	INTJ
easat-5740	118	4	.	.	NOUN
easat-5740	119	1	3	3	NUM
easat-5740	119	2	:	:	PUNCT
easat-5740	119	3	2022	2022	NUM
easat-5740	119	4	-	-	SYM
easat-5740	119	5	2037	2037	NUM
easat-5740	119	6	,	,	PUNCT
easat-5740	119	7	2025	2025	NUM
easat-5740	119	8	doi	doi	NOUN
easat-5740	119	9	:	:	PUNCT
easat-5740	119	10	10.55214/25768484.v9i3.5740	10.55214/25768484.v9i3.5740	NUM
easat-5740	119	11	©	©	PROPN
easat-5740	119	12	2025	2025	NUM
easat-5740	119	13	by	by	ADP
easat-5740	119	14	the	the	DET
easat-5740	119	15	authors	author	NOUN
easat-5740	119	16	;	;	PUNCT
easat-5740	119	17	licensee	licensee	PROPN
easat-5740	119	18	learning	learn	VERB
easat-5740	119	19	gate	gate	NOUN
easat-5740	119	20	table	table	NOUN
easat-5740	119	21	4	4	NUM
easat-5740	119	22	.	.	PUNCT
easat-5740	119	23	top	top	ADJ
easat-5740	119	24	5	5	NUM
easat-5740	119	25	core	core	NOUN
easat-5740	119	26	courses	course	NOUN
easat-5740	119	27	by	by	ADP
easat-5740	119	28	bradford	bradford	PROPN
easat-5740	119	29	’s	’s	PART
easat-5740	119	30	law	law	NOUN
easat-5740	119	31	.	.	PUNCT
easat-5740	120	1	source	source	NOUN
easat-5740	120	2	rank	rank	NOUN
easat-5740	120	3	freq	freq	NOUN
easat-5740	120	4	cumfreq	cumfreq	PROPN
easat-5740	120	5	zone	zone	PROPN
easat-5740	120	6	meditari	meditari	ADJ
easat-5740	120	7	accountancy	accountancy	NOUN
easat-5740	120	8	research	research	NOUN
easat-5740	120	9	1	1	NUM
easat-5740	120	10	24	24	NUM
easat-5740	120	11	24	24	NUM
easat-5740	120	12	zone	zone	NOUN
easat-5740	120	13	1	1	NUM
easat-5740	120	14	journal	journal	NOUN
easat-5740	120	15	of	of	ADP
easat-5740	120	16	intellectual	intellectual	ADJ
easat-5740	120	17	capital	capital	NOUN
easat-5740	120	18	2	2	NUM
easat-5740	120	19	22	22	NUM
easat-5740	120	20	46	46	NUM
easat-5740	120	21	zone	zone	NOUN
easat-5740	120	22	1	1	NUM
easat-5740	120	23	business	business	NOUN
easat-5740	120	24	strategy	strategy	NOUN
easat-5740	120	25	and	and	CCONJ
easat-5740	120	26	the	the	DET
easat-5740	120	27	environment	environment	NOUN
easat-5740	120	28	3	3	NUM
easat-5740	120	29	20	20	NUM
easat-5740	120	30	66	66	NUM
easat-5740	120	31	zone	zone	NOUN
easat-5740	120	32	1	1	NUM
easat-5740	120	33	accounting	accounting	NOUN
easat-5740	120	34	,	,	PUNCT
easat-5740	120	35	auditing	auditing	NOUN
easat-5740	120	36	and	and	CCONJ
easat-5740	120	37	accountability	accountability	NOUN
easat-5740	120	38	journal	journal	NOUN
easat-5740	120	39	4	4	NUM
easat-5740	120	40	19	19	NUM
easat-5740	120	41	85	85	NUM
easat-5740	120	42	zone	zone	NOUN
easat-5740	120	43	1	1	NUM
easat-5740	120	44	sustainability	sustainability	NOUN
easat-5740	120	45	accounting	accounting	NOUN
easat-5740	120	46	,	,	PUNCT
easat-5740	120	47	management	management	NOUN
easat-5740	120	48	and	and	CCONJ
easat-5740	120	49	policy	policy	NOUN
easat-5740	120	50	journal	journal	NOUN
easat-5740	120	51	5	5	NUM
easat-5740	120	52	18	18	NUM
easat-5740	120	53	103	103	NUM
easat-5740	120	54	zone	zone	NOUN
easat-5740	120	55	1	1	NUM
easat-5740	120	56	source	source	NOUN
easat-5740	120	57	:	:	PUNCT
easat-5740	120	58	bibliophile	bibliophile	NOUN
easat-5740	120	59	for	for	ADP
easat-5740	120	60	bibliometrics	bibliometric	NOUN
easat-5740	120	61	.	.	PUNCT
easat-5740	121	1	based	base	VERB
easat-5740	121	2	on	on	ADP
easat-5740	121	3	the	the	DET
easat-5740	121	4	literature	literature	NOUN
easat-5740	121	5	extraction	extraction	NOUN
easat-5740	121	6	process	process	NOUN
easat-5740	121	7	in	in	ADP
easat-5740	121	8	accordance	accordance	NOUN
easat-5740	121	9	with	with	ADP
easat-5740	121	10	the	the	DET
easat-5740	121	11	selection	selection	NOUN
easat-5740	121	12	criteria	criterion	NOUN
easat-5740	121	13	,	,	PUNCT
easat-5740	121	14	30	30	NUM
easat-5740	121	15	journal	journal	NOUN
easat-5740	121	16	articles	article	NOUN
easat-5740	121	17	were	be	AUX
easat-5740	121	18	obtained	obtain	VERB
easat-5740	121	19	.	.	PUNCT
easat-5740	122	1	the	the	DET
easat-5740	122	2	literature	literature	NOUN
easat-5740	122	3	extraction	extraction	NOUN
easat-5740	122	4	process	process	NOUN
easat-5740	122	5	used	use	VERB
easat-5740	122	6	the	the	DET
easat-5740	122	7	prisma	prisma	PROPN
easat-5740	122	8	flow	flow	NOUN
easat-5740	122	9	diagram	diagram	NOUN
easat-5740	122	10	as	as	ADP
easat-5740	122	11	in	in	ADP
easat-5740	122	12	the	the	DET
easat-5740	122	13	image	image	NOUN
easat-5740	122	14	below	below	ADV
easat-5740	122	15	:	:	PUNCT
easat-5740	122	16	figure	figure	NOUN
easat-5740	122	17	2	2	NUM
easat-5740	122	18	.	.	PUNCT
easat-5740	122	19	prisma	prisma	PROPN
easat-5740	122	20	flow	flow	PROPN
easat-5740	122	21	diagram	diagram	PROPN
easat-5740	122	22	.	.	PUNCT
easat-5740	123	1	source	source	NOUN
easat-5740	123	2	:	:	PUNCT
easat-5740	123	3	https://estech.shinyapps.io/prisma_flowdiagram/	https://estech.shinyapps.io/prisma_flowdiagram/	PROPN
easat-5740	123	4	based	base	VERB
easat-5740	123	5	on	on	ADP
easat-5740	123	6	the	the	DET
easat-5740	123	7	literature	literature	NOUN
easat-5740	123	8	extraction	extraction	NOUN
easat-5740	123	9	process	process	NOUN
easat-5740	123	10	above	above	ADV
easat-5740	123	11	,	,	PUNCT
easat-5740	123	12	below	below	ADV
easat-5740	123	13	is	be	AUX
easat-5740	123	14	presented	present	VERB
easat-5740	123	15	a	a	DET
easat-5740	123	16	list	list	NOUN
easat-5740	123	17	of	of	ADP
easat-5740	123	18	30	30	NUM
easat-5740	123	19	selected	select	VERB
easat-5740	123	20	journal	journal	NOUN
easat-5740	123	21	articles	article	NOUN
easat-5740	123	22	that	that	PRON
easat-5740	123	23	will	will	AUX
easat-5740	123	24	be	be	AUX
easat-5740	123	25	carried	carry	VERB
easat-5740	123	26	out	out	ADP
easat-5740	123	27	further	further	ADJ
easat-5740	123	28	analysis	analysis	NOUN
easat-5740	123	29	,	,	PUNCT
easat-5740	123	30	namely	namely	ADV
easat-5740	123	31	https://estech.shinyapps.io/prisma_flowdiagram/	https://estech.shinyapps.io/prisma_flowdiagram/	VERB
easat-5740	123	32	https://estech.shinyapps.io/prisma_flowdiagram/	https://estech.shinyapps.io/prisma_flowdiagram/	PROPN
easat-5740	123	33	2029	2029	NUM
easat-5740	123	34	edelweiss	edelweiss	PROPN
easat-5740	123	35	applied	apply	VERB
easat-5740	123	36	science	science	NOUN
easat-5740	123	37	and	and	CCONJ
easat-5740	123	38	technology	technology	NOUN
easat-5740	123	39	issn	issn	PROPN
easat-5740	123	40	:	:	PUNCT
easat-5740	123	41	2576	2576	NUM
easat-5740	123	42	-	-	SYM
easat-5740	123	43	8484	8484	NUM
easat-5740	123	44	vol	vol	NOUN
easat-5740	123	45	.	.	PROPN
easat-5740	124	1	9	9	NUM
easat-5740	124	2	,	,	PUNCT
easat-5740	124	3	no	no	INTJ
easat-5740	124	4	.	.	NOUN
easat-5740	125	1	3	3	NUM
easat-5740	125	2	:	:	PUNCT
easat-5740	125	3	2022	2022	NUM
easat-5740	125	4	-	-	SYM
easat-5740	125	5	2037	2037	NUM
easat-5740	125	6	,	,	PUNCT
easat-5740	125	7	2025	2025	NUM
easat-5740	125	8	doi	doi	NOUN
easat-5740	125	9	:	:	PUNCT
easat-5740	125	10	10.55214/25768484.v9i3.5740	10.55214/25768484.v9i3.5740	NUM
easat-5740	125	11	©	©	PROPN
easat-5740	125	12	2025	2025	NUM
easat-5740	125	13	by	by	ADP
easat-5740	125	14	the	the	DET
easat-5740	125	15	authors	author	NOUN
easat-5740	125	16	;	;	PUNCT
easat-5740	125	17	licensee	licensee	PROPN
easat-5740	125	18	learning	learn	VERB
easat-5740	125	19	gate	gate	NOUN
easat-5740	125	20	table	table	NOUN
easat-5740	125	21	5	5	NUM
easat-5740	125	22	.	.	PUNCT
easat-5740	125	23	selected	select	VERB
easat-5740	125	24	journal	journal	NOUN
easat-5740	125	25	article	article	NOUN
easat-5740	125	26	data	data	PROPN
easat-5740	125	27	.	.	PUNCT
easat-5740	126	1	no	no	DET
easat-5740	126	2	journal	journal	NOUN
easat-5740	126	3	publisher	publisher	NOUN
easat-5740	126	4	freak	freak	NOUN
easat-5740	126	5	1	1	NUM
easat-5740	126	6	abacus	abacus	PROPN
easat-5740	126	7	wiley	wiley	PROPN
easat-5740	126	8	1	1	NUM
easat-5740	126	9	2	2	NUM
easat-5740	126	10	asian	asian	ADJ
easat-5740	126	11	review	review	NOUN
easat-5740	126	12	of	of	ADP
easat-5740	126	13	accounting	accounting	PROPN
easat-5740	126	14	emerald	emerald	NOUN
easat-5740	126	15	1	1	NUM
easat-5740	126	16	3	3	NUM
easat-5740	126	17	business	business	NOUN
easat-5740	126	18	strategy	strategy	NOUN
easat-5740	126	19	and	and	CCONJ
easat-5740	126	20	the	the	DET
easat-5740	126	21	environment	environment	NOUN
easat-5740	126	22	wiley	wiley	NOUN
easat-5740	126	23	6	6	NUM
easat-5740	126	24	4	4	NUM
easat-5740	126	25	cogent	cogent	NOUN
easat-5740	126	26	business	business	NOUN
easat-5740	126	27	&	&	CCONJ
easat-5740	126	28	management	management	PROPN
easat-5740	126	29	taylor	taylor	PROPN
easat-5740	126	30	and	and	CCONJ
easat-5740	126	31	francis	francis	PROPN
easat-5740	126	32	1	1	NUM
easat-5740	126	33	5	5	NUM
easat-5740	126	34	corporate	corporate	ADJ
easat-5740	126	35	governance	governance	NOUN
easat-5740	126	36	emerald	emerald	NOUN
easat-5740	126	37	1	1	NUM
easat-5740	126	38	6	6	NUM
easat-5740	126	39	corporate	corporate	ADJ
easat-5740	126	40	social	social	ADJ
easat-5740	126	41	responsibility	responsibility	NOUN
easat-5740	126	42	and	and	CCONJ
easat-5740	126	43	environmental	environmental	ADJ
easat-5740	126	44	management	management	NOUN
easat-5740	126	45	wiley	wiley	NOUN
easat-5740	126	46	4	4	NUM
easat-5740	126	47	7	7	NUM
easat-5740	126	48	economic	economic	ADJ
easat-5740	126	49	research	research	NOUN
easat-5740	126	50	taylor	taylor	PROPN
easat-5740	126	51	and	and	CCONJ
easat-5740	126	52	francis	francis	PROPN
easat-5740	126	53	1	1	NUM
easat-5740	126	54	8	8	NUM
easat-5740	126	55	european	european	ADJ
easat-5740	126	56	accounting	accounting	PROPN
easat-5740	126	57	review	review	PROPN
easat-5740	126	58	taylor	taylor	PROPN
easat-5740	126	59	and	and	CCONJ
easat-5740	126	60	francis	francis	PROPN
easat-5740	126	61	2	2	NUM
easat-5740	126	62	9	9	NUM
easat-5740	126	63	journal	journal	NOUN
easat-5740	126	64	of	of	ADP
easat-5740	126	65	applied	apply	VERB
easat-5740	126	66	accounting	accounting	NOUN
easat-5740	126	67	research	research	NOUN
easat-5740	126	68	emerald	emerald	NOUN
easat-5740	126	69	1	1	NUM
easat-5740	126	70	10	10	NUM
easat-5740	126	71	journal	journal	NOUN
easat-5740	126	72	of	of	ADP
easat-5740	126	73	cleaner	clean	ADJ
easat-5740	126	74	production	production	NOUN
easat-5740	126	75	elsevier	elsevier	NOUN
easat-5740	126	76	1	1	NUM
easat-5740	126	77	11	11	NUM
easat-5740	126	78	journal	journal	NOUN
easat-5740	126	79	of	of	ADP
easat-5740	126	80	financial	financial	ADJ
easat-5740	126	81	reporting	reporting	NOUN
easat-5740	126	82	and	and	CCONJ
easat-5740	126	83	accounting	accounting	NOUN
easat-5740	126	84	emerald	emerald	NOUN
easat-5740	126	85	3	3	NUM
easat-5740	126	86	12	12	NUM
easat-5740	126	87	journal	journal	NOUN
easat-5740	126	88	of	of	ADP
easat-5740	126	89	intellectual	intellectual	ADJ
easat-5740	126	90	capital	capital	PROPN
easat-5740	126	91	emerald	emerald	PROPN
easat-5740	126	92	1	1	NUM
easat-5740	126	93	13	13	NUM
easat-5740	126	94	journal	journal	NOUN
easat-5740	126	95	of	of	ADP
easat-5740	126	96	international	international	ADJ
easat-5740	126	97	financial	financial	ADJ
easat-5740	126	98	management	management	NOUN
easat-5740	126	99	and	and	CCONJ
easat-5740	126	100	accounting	accounting	NOUN
easat-5740	126	101	wiley	wiley	PROPN
easat-5740	126	102	1	1	NUM
easat-5740	126	103	14	14	NUM
easat-5740	126	104	meditari	meditari	ADJ
easat-5740	126	105	accountancy	accountancy	NOUN
easat-5740	126	106	research	research	NOUN
easat-5740	126	107	emerald	emerald	NOUN
easat-5740	126	108	4	4	NUM
easat-5740	126	109	15	15	NUM
easat-5740	126	110	sustainability	sustainability	NOUN
easat-5740	126	111	mdpi	mdpi	X
easat-5740	126	112	2	2	NUM
easat-5740	126	113	6	6	NUM
easat-5740	126	114	.	.	PUNCT
easat-5740	126	115	discussion	discussion	NOUN
easat-5740	126	116	6.1	6.1	NUM
easat-5740	126	117	.	.	PUNCT
easat-5740	127	1	grand	grand	ADJ
easat-5740	127	2	research	research	NOUN
easat-5740	127	3	theory	theory	NOUN
easat-5740	127	4	integrated	integrate	VERB
easat-5740	127	5	reporting	reporting	NOUN
easat-5740	127	6	theory	theory	NOUN
easat-5740	127	7	is	be	AUX
easat-5740	127	8	a	a	DET
easat-5740	127	9	very	very	ADV
easat-5740	127	10	useful	useful	ADJ
easat-5740	127	11	tool	tool	NOUN
easat-5740	127	12	to	to	PART
easat-5740	127	13	help	help	VERB
easat-5740	127	14	with	with	ADP
easat-5740	127	15	many	many	ADJ
easat-5740	127	16	things	thing	NOUN
easat-5740	127	17	in	in	ADP
easat-5740	127	18	the	the	DET
easat-5740	127	19	academic	academic	ADJ
easat-5740	127	20	field	field	NOUN
easat-5740	127	21	,	,	PUNCT
easat-5740	127	22	including	include	VERB
easat-5740	127	23	:	:	PUNCT
easat-5740	127	24	(	(	PUNCT
easat-5740	127	25	1	1	X
easat-5740	127	26	)	)	PUNCT
easat-5740	127	27	organizing	organize	VERB
easat-5740	127	28	thoughts	thought	NOUN
easat-5740	127	29	and	and	CCONJ
easat-5740	127	30	ideas	idea	NOUN
easat-5740	127	31	about	about	ADP
easat-5740	127	32	the	the	DET
easat-5740	127	33	world	world	NOUN
easat-5740	127	34	;	;	PUNCT
easat-5740	127	35	(	(	PUNCT
easat-5740	127	36	2	2	X
easat-5740	127	37	)	)	PUNCT
easat-5740	127	38	explain	explain	VERB
easat-5740	127	39	and	and	CCONJ
easat-5740	127	40	produce	produce	VERB
easat-5740	127	41	interconnected	interconnected	ADJ
easat-5740	127	42	relationships	relationship	NOUN
easat-5740	127	43	between	between	ADP
easat-5740	127	44	individuals	individual	NOUN
easat-5740	127	45	,	,	PUNCT
easat-5740	127	46	groups	group	NOUN
easat-5740	127	47	and	and	CCONJ
easat-5740	127	48	organizations	organization	NOUN
easat-5740	127	49	;	;	PUNCT
easat-5740	127	50	(	(	PUNCT
easat-5740	127	51	3	3	X
easat-5740	127	52	)	)	PUNCT
easat-5740	127	53	increasing	increase	VERB
easat-5740	127	54	predictions	prediction	NOUN
easat-5740	127	55	and	and	CCONJ
easat-5740	127	56	expectations	expectation	NOUN
easat-5740	127	57	related	relate	VERB
easat-5740	127	58	to	to	ADP
easat-5740	127	59	individuals	individual	NOUN
easat-5740	127	60	,	,	PUNCT
easat-5740	127	61	groups	group	NOUN
easat-5740	127	62	and	and	CCONJ
easat-5740	127	63	organizations	organization	NOUN
easat-5740	127	64	;	;	PUNCT
easat-5740	127	65	and	and	CCONJ
easat-5740	127	66	(	(	PUNCT
easat-5740	127	67	4	4	X
easat-5740	127	68	)	)	PUNCT
easat-5740	127	69	achieving	achieve	VERB
easat-5740	127	70	a	a	DET
easat-5740	127	71	better	well	ADJ
easat-5740	127	72	understanding	understanding	NOUN
easat-5740	127	73	of	of	ADP
easat-5740	127	74	the	the	DET
easat-5740	127	75	world	world	NOUN
easat-5740	128	1	[	[	X
easat-5740	128	2	35	35	NUM
easat-5740	128	3	]	]	PUNCT
easat-5740	128	4	.	.	PUNCT
easat-5740	129	1	research	research	NOUN
easat-5740	129	2	topics	topic	NOUN
easat-5740	129	3	integrated	integrate	VERB
easat-5740	129	4	reporting	reporting	NOUN
easat-5740	129	5	<	<	X
easat-5740	129	6	ir	ir	X
easat-5740	129	7	>	>	X
easat-5740	129	8	is	be	AUX
easat-5740	129	9	of	of	ADP
easat-5740	129	10	course	course	NOUN
easat-5740	129	11	based	base	VERB
easat-5740	129	12	on	on	ADP
easat-5740	129	13	relevant	relevant	ADJ
easat-5740	129	14	theories	theory	NOUN
easat-5740	129	15	in	in	ADP
easat-5740	129	16	order	order	NOUN
easat-5740	129	17	to	to	PART
easat-5740	129	18	be	be	AUX
easat-5740	129	19	able	able	ADJ
easat-5740	129	20	to	to	PART
easat-5740	129	21	organize	organize	VERB
easat-5740	129	22	ideas	idea	NOUN
easat-5740	129	23	,	,	PUNCT
easat-5740	129	24	explain	explain	VERB
easat-5740	129	25	and	and	CCONJ
easat-5740	129	26	predict	predict	VERB
easat-5740	129	27	relationships	relationship	NOUN
easat-5740	129	28	between	between	ADP
easat-5740	129	29	individuals	individual	NOUN
easat-5740	129	30	,	,	PUNCT
easat-5740	129	31	groups	group	NOUN
easat-5740	129	32	and	and	CCONJ
easat-5740	129	33	organizations	organization	NOUN
easat-5740	129	34	and	and	CCONJ
easat-5740	129	35	is	be	AUX
easat-5740	129	36	expected	expect	VERB
easat-5740	129	37	to	to	PART
easat-5740	129	38	provide	provide	VERB
easat-5740	129	39	a	a	DET
easat-5740	129	40	better	well	ADJ
easat-5740	129	41	understanding	understanding	NOUN
easat-5740	129	42	regarding	regard	VERB
easat-5740	129	43	the	the	DET
easat-5740	129	44	application	application	NOUN
easat-5740	129	45	and	and	CCONJ
easat-5740	129	46	adoption	adoption	NOUN
easat-5740	129	47	of	of	ADP
easat-5740	129	48	new	new	ADJ
easat-5740	129	49	reporting	reporting	NOUN
easat-5740	129	50	models	model	NOUN
easat-5740	129	51	.	.	PUNCT
easat-5740	130	1	based	base	VERB
easat-5740	130	2	on	on	ADP
easat-5740	130	3	the	the	DET
easat-5740	130	4	vision	vision	NOUN
easat-5740	130	5	and	and	CCONJ
easat-5740	130	6	values	value	NOUN
easat-5740	130	7	of	of	ADP
easat-5740	130	8	the	the	DET
easat-5740	130	9	organization	organization	NOUN
easat-5740	130	10	,	,	PUNCT
easat-5740	130	11	integrated	integrate	VERB
easat-5740	130	12	reporting	reporting	NOUN
easat-5740	130	13	combines	combine	VERB
easat-5740	130	14	various	various	ADJ
easat-5740	130	15	dimensions	dimension	NOUN
easat-5740	130	16	of	of	ADP
easat-5740	130	17	organizational	organizational	ADJ
easat-5740	130	18	performance	performance	NOUN
easat-5740	130	19	to	to	PART
easat-5740	130	20	show	show	VERB
easat-5740	130	21	how	how	SCONJ
easat-5740	130	22	the	the	DET
easat-5740	130	23	organization	organization	NOUN
easat-5740	130	24	's	's	PART
easat-5740	130	25	vision	vision	NOUN
easat-5740	130	26	and	and	CCONJ
easat-5740	130	27	values	value	NOUN
easat-5740	130	28	are	be	AUX
easat-5740	130	29	internalized	internalize	VERB
easat-5740	130	30	inside	inside	ADP
easat-5740	130	31	and	and	CCONJ
easat-5740	130	32	outside	outside	ADP
easat-5740	130	33	the	the	DET
easat-5740	130	34	organization	organization	NOUN
easat-5740	130	35	[	[	X
easat-5740	130	36	17	17	NUM
easat-5740	130	37	]	]	PUNCT
easat-5740	130	38	.	.	PUNCT
easat-5740	131	1	research	research	NOUN
easat-5740	131	2	conducted	conduct	VERB
easat-5740	131	3	cooray	cooray	NOUN
easat-5740	131	4	,	,	PUNCT
easat-5740	131	5	et	et	PROPN
easat-5740	131	6	al	al	PROPN
easat-5740	131	7	.	.	PUNCT
easat-5740	132	1	[	[	X
easat-5740	132	2	36	36	NUM
easat-5740	132	3	]	]	PUNCT
easat-5740	132	4	uses	use	VERB
easat-5740	132	5	agency	agency	NOUN
easat-5740	132	6	theory	theory	NOUN
easat-5740	132	7	based	base	VERB
easat-5740	132	8	on	on	ADP
easat-5740	132	9	the	the	DET
easat-5740	132	10	need	need	NOUN
easat-5740	132	11	for	for	ADP
easat-5740	132	12	a	a	DET
easat-5740	132	13	mechanism	mechanism	NOUN
easat-5740	132	14	that	that	PRON
easat-5740	132	15	must	must	AUX
easat-5740	132	16	be	be	AUX
easat-5740	132	17	established	establish	VERB
easat-5740	132	18	to	to	PART
easat-5740	132	19	control	control	VERB
easat-5740	132	20	management	management	NOUN
easat-5740	132	21	behavior	behavior	NOUN
easat-5740	132	22	and	and	CCONJ
easat-5740	132	23	force	force	VERB
easat-5740	132	24	it	it	PRON
easat-5740	132	25	to	to	PART
easat-5740	132	26	act	act	VERB
easat-5740	132	27	in	in	ADP
easat-5740	132	28	the	the	DET
easat-5740	132	29	best	good	ADJ
easat-5740	132	30	interests	interest	NOUN
easat-5740	132	31	of	of	ADP
easat-5740	132	32	shareholders	shareholder	NOUN
easat-5740	132	33	,	,	PUNCT
easat-5740	132	34	therefore	therefore	ADV
easat-5740	132	35	a	a	DET
easat-5740	132	36	corporate	corporate	ADJ
easat-5740	132	37	governance	governance	NOUN
easat-5740	132	38	mechanism	mechanism	NOUN
easat-5740	132	39	is	be	AUX
easat-5740	132	40	needed	need	VERB
easat-5740	132	41	to	to	PART
easat-5740	132	42	be	be	AUX
easat-5740	132	43	able	able	ADJ
easat-5740	132	44	to	to	PART
easat-5740	132	45	reduce	reduce	VERB
easat-5740	132	46	agency	agency	NOUN
easat-5740	132	47	problem	problem	NOUN
easat-5740	132	48	by	by	ADP
easat-5740	132	49	controlling	control	VERB
easat-5740	132	50	management	management	NOUN
easat-5740	132	51	behavior	behavior	NOUN
easat-5740	132	52	through	through	ADP
easat-5740	132	53	a	a	DET
easat-5740	132	54	monitoring	monitoring	NOUN
easat-5740	132	55	mechanism	mechanism	NOUN
easat-5740	132	56	and	and	CCONJ
easat-5740	132	57	ensuring	ensure	VERB
easat-5740	132	58	accountability	accountability	NOUN
easat-5740	132	59	.	.	PUNCT
easat-5740	133	1	integrated	integrate	VERB
easat-5740	133	2	reporting	reporting	NOUN
easat-5740	133	3	is	be	AUX
easat-5740	133	4	expected	expect	VERB
easat-5740	133	5	to	to	PART
easat-5740	133	6	be	be	AUX
easat-5740	133	7	a	a	DET
easat-5740	133	8	comprehensive	comprehensive	ADJ
easat-5740	133	9	reporting	reporting	NOUN
easat-5740	133	10	tool	tool	NOUN
easat-5740	133	11	because	because	SCONJ
easat-5740	133	12	it	it	PRON
easat-5740	133	13	contains	contain	VERB
easat-5740	133	14	disclosure	disclosure	NOUN
easat-5740	133	15	of	of	ADP
easat-5740	133	16	financial	financial	ADJ
easat-5740	133	17	and	and	CCONJ
easat-5740	133	18	non	non	ADJ
easat-5740	133	19	-	-	ADJ
easat-5740	133	20	financial	financial	ADJ
easat-5740	133	21	aspects	aspect	NOUN
easat-5740	133	22	simultaneously	simultaneously	ADV
easat-5740	133	23	,	,	PUNCT
easat-5740	133	24	so	so	SCONJ
easat-5740	133	25	that	that	SCONJ
easat-5740	133	26	it	it	PRON
easat-5740	133	27	can	can	AUX
easat-5740	133	28	be	be	AUX
easat-5740	133	29	used	use	VERB
easat-5740	133	30	agency	agency	NOUN
easat-5740	133	31	theory	theory	NOUN
easat-5740	133	32	in	in	ADP
easat-5740	133	33	research	research	NOUN
easat-5740	133	34	integrated	integrate	VERB
easat-5740	133	35	reporting	reporting	NOUN
easat-5740	133	36	explains	explain	VERB
easat-5740	133	37	a	a	DET
easat-5740	133	38	framework	framework	NOUN
easat-5740	133	39	connecting	connect	VERB
easat-5740	133	40	corporate	corporate	ADJ
easat-5740	133	41	governance	governance	NOUN
easat-5740	133	42	mechanisms	mechanism	NOUN
easat-5740	133	43	with	with	ADP
easat-5740	133	44	disclosures	disclosure	NOUN
easat-5740	133	45	made	make	VERB
easat-5740	133	46	by	by	ADP
easat-5740	133	47	management	management	NOUN
easat-5740	133	48	,	,	PUNCT
easat-5740	133	49	this	this	PRON
easat-5740	133	50	is	be	AUX
easat-5740	133	51	a	a	DET
easat-5740	133	52	form	form	NOUN
easat-5740	133	53	of	of	ADP
easat-5740	133	54	transparency	transparency	NOUN
easat-5740	133	55	and	and	CCONJ
easat-5740	133	56	accountability	accountability	NOUN
easat-5740	133	57	which	which	PRON
easat-5740	133	58	is	be	AUX
easat-5740	133	59	expected	expect	VERB
easat-5740	133	60	to	to	PART
easat-5740	133	61	be	be	AUX
easat-5740	133	62	able	able	ADJ
easat-5740	133	63	to	to	PART
easat-5740	133	64	reduce	reduce	VERB
easat-5740	133	65	information	information	NOUN
easat-5740	133	66	asymmetry	asymmetry	NOUN
easat-5740	134	1	[	[	X
easat-5740	134	2	37	37	NUM
easat-5740	134	3	-	-	SYM
easat-5740	134	4	41	41	NUM
easat-5740	134	5	]	]	PUNCT
easat-5740	134	6	.	.	PUNCT
easat-5740	135	1	research	research	NOUN
easat-5740	135	2	related	relate	VERB
easat-5740	135	3	to	to	ADP
easat-5740	135	4	disclosures	disclosure	NOUN
easat-5740	135	5	carried	carry	VERB
easat-5740	135	6	out	out	ADP
easat-5740	135	7	by	by	ADP
easat-5740	135	8	an	an	DET
easat-5740	135	9	organization	organization	NOUN
easat-5740	135	10	can	can	AUX
easat-5740	135	11	be	be	AUX
easat-5740	135	12	explained	explain	VERB
easat-5740	135	13	by	by	ADP
easat-5740	135	14	agency	agency	NOUN
easat-5740	135	15	theory	theory	NOUN
easat-5740	135	16	,	,	PUNCT
easat-5740	135	17	which	which	PRON
easat-5740	135	18	in	in	ADP
easat-5740	135	19	this	this	DET
easat-5740	135	20	theory	theory	NOUN
easat-5740	135	21	explains	explain	VERB
easat-5740	135	22	the	the	DET
easat-5740	135	23	contractual	contractual	ADJ
easat-5740	135	24	relationship	relationship	NOUN
easat-5740	135	25	that	that	PRON
easat-5740	135	26	occurs	occur	VERB
easat-5740	135	27	between	between	ADP
easat-5740	135	28	two	two	NUM
easat-5740	135	29	parties	party	NOUN
easat-5740	135	30	called	call	VERB
easat-5740	135	31	agent	agent	NOUN
easat-5740	135	32	and	and	CCONJ
easat-5740	135	33	principal	principal	NOUN
easat-5740	135	34	.	.	PUNCT
easat-5740	136	1	when	when	SCONJ
easat-5740	136	2	there	there	PRON
easat-5740	136	3	is	be	VERB
easat-5740	136	4	a	a	DET
easat-5740	136	5	contract	contract	NOUN
easat-5740	136	6	,	,	PUNCT
easat-5740	136	7	there	there	PRON
easat-5740	136	8	can	can	AUX
easat-5740	136	9	be	be	AUX
easat-5740	136	10	differences	difference	NOUN
easat-5740	136	11	in	in	ADP
easat-5740	136	12	interests	interest	NOUN
easat-5740	136	13	between	between	ADP
easat-5740	136	14	the	the	DET
easat-5740	136	15	principal	principal	NOUN
easat-5740	136	16	and	and	CCONJ
easat-5740	136	17	the	the	DET
easat-5740	136	18	principal	principal	ADJ
easat-5740	136	19	agent	agent	NOUN
easat-5740	136	20	where	where	SCONJ
easat-5740	136	21	the	the	DET
easat-5740	136	22	actions	action	NOUN
easat-5740	136	23	performed	perform	VERB
easat-5740	136	24	by	by	ADP
easat-5740	136	25	agent	agent	NOUN
easat-5740	136	26	is	be	AUX
easat-5740	136	27	not	not	PART
easat-5740	136	28	fully	fully	ADV
easat-5740	136	29	in	in	ADP
easat-5740	136	30	accordance	accordance	NOUN
easat-5740	136	31	with	with	ADP
easat-5740	136	32	the	the	DET
easat-5740	136	33	interests	interest	NOUN
easat-5740	136	34	of	of	ADP
easat-5740	136	35	the	the	DET
easat-5740	136	36	principal	principal	NOUN
easat-5740	136	37	,	,	PUNCT
easat-5740	136	38	this	this	PRON
easat-5740	136	39	occurs	occur	VERB
easat-5740	136	40	because	because	SCONJ
easat-5740	136	41	of	of	ADP
easat-5740	136	42	information	information	NOUN
easat-5740	136	43	asymmetry	asymmetry	NOUN
easat-5740	136	44	,	,	PUNCT
easat-5740	136	45	therefore	therefore	ADV
easat-5740	136	46	the	the	DET
easat-5740	136	47	disclosure	disclosure	NOUN
easat-5740	136	48	made	make	VERB
easat-5740	136	49	by	by	ADP
easat-5740	136	50	management	management	NOUN
easat-5740	136	51	is	be	AUX
easat-5740	136	52	expected	expect	VERB
easat-5740	136	53	to	to	PART
easat-5740	136	54	help	help	VERB
easat-5740	136	55	to	to	PART
easat-5740	136	56	reduce	reduce	VERB
easat-5740	136	57	the	the	DET
easat-5740	136	58	information	information	NOUN
easat-5740	136	59	asymmetry	asymmetry	NOUN
easat-5740	136	60	that	that	PRON
easat-5740	136	61	occurs	occur	VERB
easat-5740	136	62	.	.	PUNCT
easat-5740	137	1	the	the	DET
easat-5740	137	2	existence	existence	NOUN
easat-5740	137	3	of	of	ADP
easat-5740	137	4	a	a	DET
easat-5740	137	5	good	good	ADJ
easat-5740	137	6	corporate	corporate	ADJ
easat-5740	137	7	governance	governance	NOUN
easat-5740	137	8	mechanism	mechanism	NOUN
easat-5740	137	9	is	be	AUX
easat-5740	137	10	a	a	DET
easat-5740	137	11	means	means	NOUN
easat-5740	137	12	of	of	ADP
easat-5740	137	13	supervision	supervision	NOUN
easat-5740	137	14	and	and	CCONJ
easat-5740	137	15	control	control	NOUN
easat-5740	137	16	so	so	SCONJ
easat-5740	137	17	that	that	SCONJ
easat-5740	137	18	management	management	NOUN
easat-5740	137	19	can	can	AUX
easat-5740	137	20	make	make	VERB
easat-5740	137	21	the	the	DET
easat-5740	137	22	necessary	necessary	ADJ
easat-5740	137	23	disclosures	disclosure	NOUN
easat-5740	137	24	to	to	PART
easat-5740	137	25	reduce	reduce	VERB
easat-5740	137	26	information	information	NOUN
easat-5740	137	27	asymmetry	asymmetry	NOUN
easat-5740	137	28	and	and	CCONJ
easat-5740	137	29	agency	agency	NOUN
easat-5740	137	30	problem	problem	NOUN
easat-5740	137	31	[	[	X
easat-5740	137	32	42	42	NUM
easat-5740	137	33	-	-	SYM
easat-5740	137	34	45	45	NUM
easat-5740	137	35	]	]	PUNCT
easat-5740	137	36	.	.	PUNCT
easat-5740	138	1	besides	besides	SCONJ
easat-5740	138	2	agency	agency	NOUN
easat-5740	138	3	theory	theory	NOUN
easat-5740	138	4	,	,	PUNCT
easat-5740	138	5	research	research	NOUN
easat-5740	138	6	by	by	ADP
easat-5740	138	7	topic	topic	NOUN
easat-5740	138	8	integrated	integrate	VERB
easat-5740	138	9	reporting	reporting	NOUN
easat-5740	138	10	use	use	NOUN
easat-5740	138	11	stakeholder	stakeholder	NOUN
easat-5740	138	12	theory	theory	NOUN
easat-5740	138	13	.	.	PUNCT
easat-5740	139	1	research	research	NOUN
easat-5740	139	2	conducted[45	conducted[45	PROPN
easat-5740	139	3	-	-	PUNCT
easat-5740	139	4	47	47	NUM
easat-5740	139	5	]	]	PUNCT
easat-5740	139	6	.	.	PUNCT
easat-5740	140	1	revealed	reveal	VERB
easat-5740	140	2	that	that	SCONJ
easat-5740	140	3	stakeholder	stakeholder	NOUN
easat-5740	140	4	theory	theory	NOUN
easat-5740	140	5	can	can	AUX
easat-5740	140	6	explain	explain	VERB
easat-5740	140	7	how	how	SCONJ
easat-5740	140	8	a	a	DET
easat-5740	140	9	company	company	NOUN
easat-5740	140	10	expands	expand	VERB
easat-5740	140	11	its	its	PRON
easat-5740	140	12	disclosures	disclosure	NOUN
easat-5740	140	13	in	in	ADP
easat-5740	140	14	order	order	NOUN
easat-5740	140	15	to	to	PART
easat-5740	140	16	meet	meet	VERB
easat-5740	140	17	expectations	expectation	NOUN
easat-5740	140	18	related	relate	VERB
easat-5740	140	19	to	to	ADP
easat-5740	140	20	information	information	NOUN
easat-5740	140	21	,	,	PUNCT
easat-5740	140	22	both	both	DET
easat-5740	140	23	information	information	NOUN
easat-5740	140	24	relating	relate	VERB
easat-5740	140	25	to	to	ADP
easat-5740	140	26	financial	financial	ADJ
easat-5740	140	27	aspects	aspect	NOUN
easat-5740	140	28	and	and	CCONJ
easat-5740	140	29	non	non	ADJ
easat-5740	140	30	-	-	ADJ
easat-5740	140	31	financial	financial	ADJ
easat-5740	140	32	information	information	NOUN
easat-5740	140	33	,	,	PUNCT
easat-5740	140	34	so	so	SCONJ
easat-5740	140	35	that	that	SCONJ
easat-5740	140	36	the	the	DET
easat-5740	140	37	use	use	NOUN
easat-5740	140	38	of	of	ADP
easat-5740	140	39	stakeholder	stakeholder	NOUN
easat-5740	140	40	theory	theory	NOUN
easat-5740	140	41	in	in	ADP
easat-5740	140	42	research	research	NOUN
easat-5740	140	43	integrated	integrate	VERB
easat-5740	140	44	reporting	reporting	NOUN
easat-5740	140	45	2030	2030	NUM
easat-5740	140	46	edelweiss	edelweiss	PROPN
easat-5740	140	47	applied	apply	VERB
easat-5740	140	48	science	science	NOUN
easat-5740	140	49	and	and	CCONJ
easat-5740	140	50	technology	technology	NOUN
easat-5740	140	51	issn	issn	PROPN
easat-5740	140	52	:	:	PUNCT
easat-5740	140	53	2576	2576	NUM
easat-5740	140	54	-	-	SYM
easat-5740	140	55	8484	8484	NUM
easat-5740	140	56	vol	vol	NOUN
easat-5740	140	57	.	.	PROPN
easat-5740	141	1	9	9	NUM
easat-5740	141	2	,	,	PUNCT
easat-5740	141	3	no	no	INTJ
easat-5740	141	4	.	.	NOUN
easat-5740	142	1	3	3	NUM
easat-5740	142	2	:	:	PUNCT
easat-5740	142	3	2022	2022	NUM
easat-5740	142	4	-	-	SYM
easat-5740	142	5	2037	2037	NUM
easat-5740	142	6	,	,	PUNCT
easat-5740	142	7	2025	2025	NUM
easat-5740	142	8	doi	doi	NOUN
easat-5740	142	9	:	:	PUNCT
easat-5740	142	10	10.55214/25768484.v9i3.5740	10.55214/25768484.v9i3.5740	NUM
easat-5740	142	11	©	©	PROPN
easat-5740	142	12	2025	2025	NUM
easat-5740	142	13	by	by	ADP
easat-5740	142	14	the	the	DET
easat-5740	142	15	authors	author	NOUN
easat-5740	142	16	;	;	PUNCT
easat-5740	142	17	licensee	licensee	PROPN
easat-5740	142	18	learning	learning	NOUN
easat-5740	142	19	gate	gate	NOUN
easat-5740	142	20	emphasizes	emphasize	VERB
easat-5740	142	21	the	the	DET
easat-5740	142	22	existence	existence	NOUN
easat-5740	142	23	of	of	ADP
easat-5740	142	24	the	the	DET
easat-5740	142	25	power	power	NOUN
easat-5740	142	26	of	of	ADP
easat-5740	142	27	stakeholders	stakeholder	NOUN
easat-5740	142	28	and	and	CCONJ
easat-5740	142	29	the	the	DET
easat-5740	142	30	ability	ability	NOUN
easat-5740	142	31	of	of	ADP
easat-5740	142	32	stakeholders	stakeholder	NOUN
easat-5740	142	33	to	to	PART
easat-5740	142	34	pressure	pressure	VERB
easat-5740	142	35	organizations	organization	NOUN
easat-5740	142	36	to	to	PART
easat-5740	142	37	meet	meet	VERB
easat-5740	142	38	their	their	PRON
easat-5740	142	39	expectations	expectation	NOUN
easat-5740	142	40	regarding	regard	VERB
easat-5740	142	41	information	information	NOUN
easat-5740	142	42	needs	need	NOUN
easat-5740	142	43	.	.	PUNCT
easat-5740	143	1	an	an	DET
easat-5740	143	2	organization	organization	NOUN
easat-5740	143	3	must	must	AUX
easat-5740	143	4	consider	consider	VERB
easat-5740	143	5	the	the	DET
easat-5740	143	6	expectations	expectation	NOUN
easat-5740	143	7	of	of	ADP
easat-5740	143	8	its	its	PRON
easat-5740	143	9	stakeholders	stakeholder	NOUN
easat-5740	143	10	,	,	PUNCT
easat-5740	143	11	this	this	PRON
easat-5740	143	12	can	can	AUX
easat-5740	143	13	not	not	PART
easat-5740	143	14	be	be	AUX
easat-5740	143	15	separated	separate	VERB
easat-5740	143	16	from	from	ADP
easat-5740	143	17	the	the	DET
easat-5740	143	18	level	level	NOUN
easat-5740	143	19	of	of	ADP
easat-5740	143	20	ability	ability	NOUN
easat-5740	143	21	of	of	ADP
easat-5740	143	22	these	these	DET
easat-5740	143	23	stakeholders	stakeholder	NOUN
easat-5740	143	24	to	to	PART
easat-5740	143	25	influence	influence	VERB
easat-5740	143	26	business	business	NOUN
easat-5740	143	27	activities	activity	NOUN
easat-5740	143	28	so	so	SCONJ
easat-5740	143	29	that	that	SCONJ
easat-5740	143	30	through	through	ADP
easat-5740	143	31	the	the	DET
easat-5740	143	32	perspective	perspective	NOUN
easat-5740	143	33	of	of	ADP
easat-5740	143	34	disclosing	disclose	VERB
easat-5740	143	35	information	information	NOUN
easat-5740	143	36	,	,	PUNCT
easat-5740	143	37	both	both	DET
easat-5740	143	38	information	information	NOUN
easat-5740	143	39	relating	relate	VERB
easat-5740	143	40	to	to	ADP
easat-5740	143	41	financial	financial	ADJ
easat-5740	143	42	and	and	CCONJ
easat-5740	143	43	non	non	ADJ
easat-5740	143	44	-	-	ADJ
easat-5740	143	45	financial	financial	ADJ
easat-5740	143	46	aspects	aspect	NOUN
easat-5740	143	47	,	,	PUNCT
easat-5740	143	48	it	it	PRON
easat-5740	143	49	is	be	AUX
easat-5740	143	50	the	the	DET
easat-5740	143	51	rights	right	NOUN
easat-5740	143	52	of	of	ADP
easat-5740	143	53	stakeholders	stakeholder	NOUN
easat-5740	143	54	to	to	PART
easat-5740	143	55	obtain	obtain	VERB
easat-5740	143	56	information	information	NOUN
easat-5740	143	57	,	,	PUNCT
easat-5740	144	1	p.	p.	NOUN
easat-5740	144	2	this	this	PRON
easat-5740	144	3	is	be	AUX
easat-5740	144	4	in	in	ADP
easat-5740	144	5	line	line	NOUN
easat-5740	144	6	with	with	ADP
easat-5740	144	7	the	the	DET
easat-5740	144	8	company	company	NOUN
easat-5740	144	9	's	's	PART
easat-5740	144	10	ethical	ethical	ADJ
easat-5740	144	11	-	-	PUNCT
easat-5740	144	12	moral	moral	ADJ
easat-5740	144	13	reporting	reporting	NOUN
easat-5740	144	14	responsibilities	responsibility	NOUN
easat-5740	144	15	[	[	X
easat-5740	144	16	48	48	NUM
easat-5740	144	17	]	]	PUNCT
easat-5740	144	18	.	.	PUNCT
easat-5740	145	1	furthermore	furthermore	ADV
easat-5740	145	2	,	,	PUNCT
easat-5740	145	3	research	research	NOUN
easat-5740	145	4	conducted	conduct	VERB
easat-5740	145	5	by	by	ADP
easat-5740	145	6	[	[	X
easat-5740	145	7	53	53	NUM
easat-5740	145	8	]	]	PUNCT
easat-5740	145	9	,	,	PUNCT
easat-5740	145	10	[	[	X
easat-5740	145	11	54	54	NUM
easat-5740	145	12	]	]	PUNCT
easat-5740	145	13	,	,	PUNCT
easat-5740	145	14	[	[	X
easat-5740	145	15	55	55	NUM
easat-5740	145	16	]	]	PUNCT
easat-5740	145	17	provides	provide	VERB
easat-5740	145	18	a	a	DET
easat-5740	145	19	context	context	NOUN
easat-5740	145	20	view	view	NOUN
easat-5740	145	21	stakeholder	stakeholder	NOUN
easat-5740	145	22	theory	theory	NOUN
easat-5740	145	23	which	which	PRON
easat-5740	145	24	is	be	AUX
easat-5740	145	25	related	relate	VERB
easat-5740	145	26	to	to	ADP
easat-5740	145	27	ethical	ethical	ADJ
easat-5740	145	28	-	-	PUNCT
easat-5740	145	29	moral	moral	ADJ
easat-5740	145	30	(	(	PUNCT
easat-5740	145	31	normative	normative	ADJ
easat-5740	145	32	)	)	PUNCT
easat-5740	145	33	and	and	CCONJ
easat-5740	145	34	strategic	strategic	ADJ
easat-5740	145	35	-	-	PUNCT
easat-5740	145	36	managerial	managerial	ADJ
easat-5740	145	37	(	(	PUNCT
easat-5740	145	38	instrumental	instrumental	ADJ
easat-5740	145	39	)	)	PUNCT
easat-5740	145	40	approaches	approach	NOUN
easat-5740	145	41	,	,	PUNCT
easat-5740	145	42	in	in	ADP
easat-5740	145	43	ethical	ethical	ADJ
easat-5740	145	44	-	-	PUNCT
easat-5740	145	45	moral	moral	ADJ
easat-5740	145	46	(	(	PUNCT
easat-5740	145	47	normative	normative	ADJ
easat-5740	145	48	)	)	PUNCT
easat-5740	145	49	states	state	VERB
easat-5740	145	50	that	that	SCONJ
easat-5740	145	51	an	an	DET
easat-5740	145	52	entity	entity	NOUN
easat-5740	145	53	must	must	AUX
easat-5740	145	54	consider	consider	VERB
easat-5740	145	55	the	the	DET
easat-5740	145	56	expectations	expectation	NOUN
easat-5740	145	57	of	of	ADP
easat-5740	145	58	its	its	PRON
easat-5740	145	59	stakeholders	stakeholder	NOUN
easat-5740	145	60	,	,	PUNCT
easat-5740	145	61	so	so	SCONJ
easat-5740	145	62	that	that	SCONJ
easat-5740	145	63	in	in	ADP
easat-5740	145	64	this	this	DET
easat-5740	145	65	perspective	perspective	NOUN
easat-5740	145	66	all	all	DET
easat-5740	145	67	stakeholders	stakeholder	NOUN
easat-5740	145	68	have	have	VERB
easat-5740	145	69	the	the	DET
easat-5740	145	70	same	same	ADJ
easat-5740	145	71	right	right	NOUN
easat-5740	145	72	to	to	PART
easat-5740	145	73	know	know	VERB
easat-5740	145	74	information	information	NOUN
easat-5740	145	75	,	,	PUNCT
easat-5740	145	76	both	both	DET
easat-5740	145	77	information	information	NOUN
easat-5740	145	78	relating	relate	VERB
easat-5740	145	79	to	to	ADP
easat-5740	145	80	financial	financial	ADJ
easat-5740	145	81	aspects	aspect	NOUN
easat-5740	145	82	and	and	CCONJ
easat-5740	145	83	non	non	ADJ
easat-5740	145	84	-	-	ADJ
easat-5740	145	85	financial	financial	ADJ
easat-5740	145	86	aspects	aspect	NOUN
easat-5740	145	87	relating	relate	VERB
easat-5740	145	88	to	to	ADP
easat-5740	145	89	social	social	ADJ
easat-5740	145	90	,	,	PUNCT
easat-5740	145	91	environmental	environmental	ADJ
easat-5740	145	92	and	and	CCONJ
easat-5740	145	93	governance	governance	NOUN
easat-5740	145	94	aspects	aspect	NOUN
easat-5740	145	95	,	,	PUNCT
easat-5740	145	96	this	this	PRON
easat-5740	145	97	is	be	AUX
easat-5740	145	98	of	of	ADP
easat-5740	145	99	course	course	NOUN
easat-5740	145	100	to	to	PART
easat-5740	145	101	be	be	AUX
easat-5740	145	102	in	in	ADP
easat-5740	145	103	line	line	NOUN
easat-5740	145	104	with	with	ADP
easat-5740	145	105	ethical	ethical	ADJ
easat-5740	145	106	-	-	PUNCT
easat-5740	145	107	moral	moral	ADJ
easat-5740	145	108	reporting	reporting	NOUN
easat-5740	145	109	responsibilities	responsibility	NOUN
easat-5740	145	110	,	,	PUNCT
easat-5740	145	111	whereas	whereas	SCONJ
easat-5740	145	112	according	accord	VERB
easat-5740	145	113	to	to	ADP
easat-5740	145	114	the	the	DET
easat-5740	145	115	strategic	strategic	ADJ
easat-5740	145	116	-	-	PUNCT
easat-5740	145	117	managerial	managerial	ADJ
easat-5740	145	118	(	(	PUNCT
easat-5740	145	119	instrumental	instrumental	ADJ
easat-5740	145	120	)	)	PUNCT
easat-5740	145	121	approach	approach	NOUN
easat-5740	145	122	stakeholder	stakeholder	NOUN
easat-5740	145	123	theory	theory	NOUN
easat-5740	145	124	can	can	AUX
easat-5740	145	125	consider	consider	VERB
easat-5740	145	126	different	different	ADJ
easat-5740	145	127	levels	level	NOUN
easat-5740	145	128	of	of	ADP
easat-5740	145	129	influence	influence	NOUN
easat-5740	145	130	from	from	ADP
easat-5740	145	131	stakeholders	stakeholder	NOUN
easat-5740	145	132	so	so	SCONJ
easat-5740	145	133	that	that	SCONJ
easat-5740	145	134	in	in	ADP
easat-5740	145	135	meeting	meet	VERB
easat-5740	145	136	stakeholders	stakeholder	NOUN
easat-5740	145	137	'	'	PART
easat-5740	145	138	information	information	NOUN
easat-5740	145	139	needs	need	VERB
easat-5740	145	140	it	it	PRON
easat-5740	145	141	must	must	AUX
easat-5740	145	142	be	be	AUX
easat-5740	145	143	relevant	relevant	ADJ
easat-5740	145	144	from	from	ADP
easat-5740	145	145	a	a	DET
easat-5740	145	146	strategic	strategic	ADJ
easat-5740	145	147	point	point	NOUN
easat-5740	145	148	of	of	ADP
easat-5740	145	149	view	view	NOUN
easat-5740	145	150	and	and	CCONJ
easat-5740	145	151	disclosure	disclosure	NOUN
easat-5740	145	152	must	must	AUX
easat-5740	145	153	be	be	AUX
easat-5740	145	154	demand	demand	NOUN
easat-5740	145	155	driven	drive	VERB
easat-5740	145	156	and	and	CCONJ
easat-5740	145	157	related	relate	VERB
easat-5740	145	158	to	to	ADP
easat-5740	145	159	requests	request	NOUN
easat-5740	145	160	for	for	ADP
easat-5740	145	161	information	information	NOUN
easat-5740	145	162	from	from	ADP
easat-5740	145	163	stakeholders	stakeholder	NOUN
easat-5740	145	164	.	.	PUNCT
easat-5740	146	1	in	in	ADP
easat-5740	146	2	perspective	perspective	NOUN
easat-5740	146	3	stakeholder	stakeholder	NOUN
easat-5740	146	4	theory	theory	NOUN
easat-5740	146	5	,	,	PUNCT
easat-5740	146	6	an	an	DET
easat-5740	146	7	organization	organization	NOUN
easat-5740	146	8	must	must	AUX
easat-5740	146	9	consider	consider	VERB
easat-5740	146	10	the	the	DET
easat-5740	146	11	expectations	expectation	NOUN
easat-5740	146	12	of	of	ADP
easat-5740	146	13	its	its	PRON
easat-5740	146	14	stakeholders	stakeholder	NOUN
easat-5740	146	15	regarding	regard	VERB
easat-5740	146	16	the	the	DET
easat-5740	146	17	need	need	NOUN
easat-5740	146	18	for	for	ADP
easat-5740	146	19	information	information	NOUN
easat-5740	146	20	,	,	PUNCT
easat-5740	146	21	regardless	regardless	ADV
easat-5740	146	22	of	of	ADP
easat-5740	146	23	the	the	DET
easat-5740	146	24	level	level	NOUN
easat-5740	146	25	of	of	ADP
easat-5740	146	26	its	its	PRON
easat-5740	146	27	ability	ability	NOUN
easat-5740	146	28	to	to	PART
easat-5740	146	29	influence	influence	VERB
easat-5740	146	30	business	business	NOUN
easat-5740	146	31	activities	activity	NOUN
easat-5740	146	32	.	.	PUNCT
easat-5740	147	1	so	so	ADV
easat-5740	147	2	specifically	specifically	ADV
easat-5740	147	3	,	,	PUNCT
easat-5740	147	4	stakeholder	stakeholder	NOUN
easat-5740	147	5	theory	theory	NOUN
easat-5740	147	6	is	be	AUX
easat-5740	147	7	a	a	DET
easat-5740	147	8	theory	theory	NOUN
easat-5740	147	9	that	that	PRON
easat-5740	147	10	can	can	AUX
easat-5740	147	11	explain	explain	VERB
easat-5740	147	12	how	how	SCONJ
easat-5740	147	13	an	an	DET
easat-5740	147	14	organization	organization	NOUN
easat-5740	147	15	can	can	AUX
easat-5740	147	16	expand	expand	VERB
easat-5740	147	17	their	their	PRON
easat-5740	147	18	disclosures	disclosure	NOUN
easat-5740	147	19	to	to	PART
easat-5740	147	20	meet	meet	VERB
easat-5740	147	21	the	the	DET
easat-5740	147	22	expectations	expectation	NOUN
easat-5740	147	23	of	of	ADP
easat-5740	147	24	their	their	PRON
easat-5740	147	25	stakeholders	stakeholder	NOUN
easat-5740	147	26	regarding	regard	VERB
easat-5740	147	27	information	information	NOUN
easat-5740	147	28	,	,	PUNCT
easat-5740	147	29	both	both	DET
easat-5740	147	30	information	information	NOUN
easat-5740	147	31	involving	involve	VERB
easat-5740	147	32	financial	financial	ADJ
easat-5740	147	33	aspects	aspect	NOUN
easat-5740	147	34	and	and	CCONJ
easat-5740	147	35	non	non	ADJ
easat-5740	147	36	-	-	ADJ
easat-5740	147	37	financial	financial	ADJ
easat-5740	147	38	information	information	NOUN
easat-5740	147	39	[	[	X
easat-5740	147	40	36	36	NUM
easat-5740	147	41	,	,	PUNCT
easat-5740	147	42	39	39	NUM
easat-5740	147	43	,	,	PUNCT
easat-5740	147	44	40	40	NUM
easat-5740	147	45	,	,	PUNCT
easat-5740	147	46	45	45	NUM
easat-5740	147	47	,	,	PUNCT
easat-5740	147	48	48	48	NUM
easat-5740	147	49	]	]	PUNCT
easat-5740	147	50	.	.	PUNCT
easat-5740	148	1	furthermore	furthermore	ADV
easat-5740	148	2	,	,	PUNCT
easat-5740	148	3	the	the	DET
easat-5740	148	4	value	value	NOUN
easat-5740	148	5	created	create	VERB
easat-5740	148	6	by	by	ADP
easat-5740	148	7	an	an	DET
easat-5740	148	8	organization	organization	NOUN
easat-5740	148	9	does	do	AUX
easat-5740	148	10	not	not	PART
easat-5740	148	11	only	only	ADV
easat-5740	148	12	come	come	VERB
easat-5740	148	13	from	from	ADP
easat-5740	148	14	within	within	ADP
easat-5740	148	15	the	the	DET
easat-5740	148	16	organizational	organizational	ADJ
easat-5740	148	17	environment	environment	NOUN
easat-5740	148	18	,	,	PUNCT
easat-5740	148	19	but	but	CCONJ
easat-5740	148	20	can	can	AUX
easat-5740	148	21	also	also	ADV
easat-5740	148	22	be	be	AUX
easat-5740	148	23	influenced	influence	VERB
easat-5740	148	24	by	by	ADP
easat-5740	148	25	factors	factor	NOUN
easat-5740	148	26	outside	outside	ADP
easat-5740	148	27	the	the	DET
easat-5740	148	28	organization	organization	NOUN
easat-5740	148	29	,	,	PUNCT
easat-5740	148	30	namely	namely	ADV
easat-5740	148	31	through	through	ADP
easat-5740	148	32	relationships	relationship	NOUN
easat-5740	148	33	with	with	ADP
easat-5740	148	34	its	its	PRON
easat-5740	148	35	stakeholders	stakeholder	NOUN
easat-5740	148	36	[	[	X
easat-5740	148	37	36	36	NUM
easat-5740	148	38	]	]	PUNCT
easat-5740	148	39	.	.	PUNCT
easat-5740	149	1	institutional	institutional	ADJ
easat-5740	149	2	theory	theory	NOUN
easat-5740	149	3	is	be	AUX
easat-5740	149	4	a	a	DET
easat-5740	149	5	theory	theory	NOUN
easat-5740	149	6	that	that	PRON
easat-5740	149	7	is	be	AUX
easat-5740	149	8	considered	consider	VERB
easat-5740	149	9	capable	capable	ADJ
easat-5740	149	10	of	of	ADP
easat-5740	149	11	explaining	explain	VERB
easat-5740	149	12	the	the	DET
easat-5740	149	13	tendency	tendency	NOUN
easat-5740	149	14	of	of	ADP
easat-5740	149	15	companies	company	NOUN
easat-5740	149	16	to	to	PART
easat-5740	149	17	adopt	adopt	VERB
easat-5740	149	18	reporting	reporting	NOUN
easat-5740	149	19	practices	practice	NOUN
easat-5740	149	20	other	other	ADJ
easat-5740	149	21	than	than	ADP
easat-5740	149	22	reporting	report	VERB
easat-5740	149	23	involving	involve	VERB
easat-5740	149	24	financial	financial	ADJ
easat-5740	149	25	aspects	aspect	NOUN
easat-5740	149	26	,	,	PUNCT
easat-5740	149	27	especially	especially	ADV
easat-5740	149	28	if	if	SCONJ
easat-5740	149	29	the	the	DET
easat-5740	149	30	company	company	NOUN
easat-5740	149	31	is	be	AUX
easat-5740	149	32	in	in	ADP
easat-5740	149	33	the	the	DET
easat-5740	149	34	same	same	ADJ
easat-5740	149	35	industry	industry	NOUN
easat-5740	150	1	[	[	X
easat-5740	150	2	37	37	NUM
easat-5740	150	3	]	]	PUNCT
easat-5740	150	4	.	.	PUNCT
easat-5740	151	1	the	the	DET
easat-5740	151	2	existence	existence	NOUN
easat-5740	151	3	of	of	ADP
easat-5740	151	4	institutional	institutional	ADJ
easat-5740	151	5	pressure	pressure	NOUN
easat-5740	151	6	greatly	greatly	ADV
easat-5740	151	7	influences	influence	VERB
easat-5740	151	8	the	the	DET
easat-5740	151	9	disclosure	disclosure	NOUN
easat-5740	151	10	practices	practice	NOUN
easat-5740	151	11	carried	carry	VERB
easat-5740	151	12	out	out	ADP
easat-5740	151	13	,	,	PUNCT
easat-5740	151	14	especially	especially	ADV
easat-5740	151	15	in	in	ADP
easat-5740	151	16	large	large	ADJ
easat-5740	151	17	companies	company	NOUN
easat-5740	151	18	,	,	PUNCT
easat-5740	151	19	apart	apart	ADV
easat-5740	151	20	from	from	ADP
easat-5740	151	21	that	that	PRON
easat-5740	151	22	,	,	PUNCT
easat-5740	151	23	the	the	DET
easat-5740	151	24	legal	legal	ADJ
easat-5740	151	25	system	system	NOUN
easat-5740	151	26	adopted	adopt	VERB
easat-5740	151	27	by	by	ADP
easat-5740	151	28	a	a	DET
easat-5740	151	29	country	country	NOUN
easat-5740	151	30	can	can	AUX
easat-5740	151	31	also	also	ADV
easat-5740	151	32	influence	influence	VERB
easat-5740	151	33	the	the	DET
easat-5740	151	34	institutional	institutional	ADJ
easat-5740	151	35	practices	practice	NOUN
easat-5740	151	36	carried	carry	VERB
easat-5740	151	37	out	out	ADP
easat-5740	151	38	by	by	ADP
easat-5740	151	39	an	an	DET
easat-5740	151	40	organization	organization	NOUN
easat-5740	151	41	[	[	X
easat-5740	151	42	31	31	NUM
easat-5740	151	43	,	,	PUNCT
easat-5740	151	44	47	47	NUM
easat-5740	151	45	,	,	PUNCT
easat-5740	151	46	49	49	NUM
easat-5740	151	47	,	,	PUNCT
easat-5740	151	48	50	50	NUM
easat-5740	151	49	]	]	PUNCT
easat-5740	151	50	.	.	PUNCT
easat-5740	152	1	according	accord	VERB
easat-5740	152	2	to	to	ADP
easat-5740	152	3	nakajima	nakajima	PROPN
easat-5740	152	4	and	and	CCONJ
easat-5740	152	5	inaba	inaba	PROPN
easat-5740	152	6	[	[	X
easat-5740	152	7	40	40	NUM
easat-5740	152	8	]	]	PUNCT
easat-5740	152	9	there	there	PRON
easat-5740	152	10	is	be	VERB
easat-5740	152	11	an	an	DET
easat-5740	152	12	in	in	ADP
easat-5740	152	13	-	-	PUNCT
easat-5740	152	14	between	between	ADP
easat-5740	152	15	slice	slice	NOUN
easat-5740	152	16	agency	agency	NOUN
easat-5740	152	17	theory	theory	NOUN
easat-5740	152	18	and	and	CCONJ
easat-5740	152	19	legitimacy	legitimacy	NOUN
easat-5740	152	20	theory	theory	NOUN
easat-5740	152	21	where	where	SCONJ
easat-5740	152	22	there	there	PRON
easat-5740	152	23	is	be	VERB
easat-5740	152	24	an	an	DET
easat-5740	152	25	agency	agency	NOUN
easat-5740	152	26	relationship	relationship	NOUN
easat-5740	152	27	between	between	ADP
easat-5740	152	28	the	the	DET
easat-5740	152	29	company	company	NOUN
easat-5740	152	30	and	and	CCONJ
easat-5740	152	31	society	society	NOUN
easat-5740	152	32	at	at	ADP
easat-5740	152	33	large	large	ADJ
easat-5740	152	34	,	,	PUNCT
easat-5740	152	35	this	this	PRON
easat-5740	152	36	causes	cause	VERB
easat-5740	152	37	the	the	DET
easat-5740	152	38	company	company	NOUN
easat-5740	152	39	to	to	PART
easat-5740	152	40	act	act	VERB
easat-5740	152	41	in	in	ADP
easat-5740	152	42	accordance	accordance	NOUN
easat-5740	152	43	with	with	ADP
easat-5740	152	44	the	the	DET
easat-5740	152	45	values	value	NOUN
easat-5740	152	46	that	that	PRON
easat-5740	152	47	apply	apply	VERB
easat-5740	152	48	in	in	ADP
easat-5740	152	49	society	society	NOUN
easat-5740	152	50	,	,	PUNCT
easat-5740	152	51	therefore	therefore	ADV
easat-5740	152	52	the	the	DET
easat-5740	152	53	company	company	NOUN
easat-5740	152	54	tries	try	VERB
easat-5740	152	55	to	to	PART
easat-5740	152	56	gain	gain	VERB
easat-5740	152	57	legitimacy	legitimacy	NOUN
easat-5740	152	58	by	by	ADP
easat-5740	152	59	making	make	VERB
easat-5740	152	60	the	the	DET
easat-5740	152	61	necessary	necessary	ADJ
easat-5740	152	62	disclosures	disclosure	NOUN
easat-5740	152	63	,	,	PUNCT
easat-5740	152	64	this	this	PRON
easat-5740	152	65	is	be	AUX
easat-5740	152	66	of	of	ADP
easat-5740	152	67	course	course	NOUN
easat-5740	152	68	in	in	ADP
easat-5740	152	69	line	line	NOUN
easat-5740	152	70	with	with	ADP
easat-5740	152	71	voluntary	voluntary	ADJ
easat-5740	152	72	disclosure	disclosure	NOUN
easat-5740	152	73	theory	theory	NOUN
easat-5740	152	74	.	.	PUNCT
easat-5740	153	1	by	by	ADP
easat-5740	153	2	having	have	VERB
easat-5740	153	3	a	a	DET
easat-5740	153	4	disclosure	disclosure	NOUN
easat-5740	153	5	made	make	VERB
easat-5740	153	6	by	by	ADP
easat-5740	153	7	the	the	DET
easat-5740	153	8	company	company	NOUN
easat-5740	153	9	,	,	PUNCT
easat-5740	153	10	of	of	ADP
easat-5740	153	11	course	course	NOUN
easat-5740	153	12	this	this	PRON
easat-5740	153	13	will	will	AUX
easat-5740	153	14	be	be	AUX
easat-5740	153	15	able	able	ADJ
easat-5740	153	16	to	to	PART
easat-5740	153	17	reduce	reduce	VERB
easat-5740	153	18	the	the	DET
easat-5740	153	19	existence	existence	NOUN
easat-5740	153	20	of	of	ADP
easat-5740	153	21	information	information	NOUN
easat-5740	153	22	asymmetry	asymmetry	NOUN
easat-5740	153	23	so	so	SCONJ
easat-5740	153	24	that	that	SCONJ
easat-5740	153	25	it	it	PRON
easat-5740	153	26	will	will	AUX
easat-5740	153	27	have	have	VERB
easat-5740	153	28	an	an	DET
easat-5740	153	29	impact	impact	NOUN
easat-5740	153	30	on	on	ADP
easat-5740	153	31	signals	signal	NOUN
easat-5740	153	32	in	in	ADP
easat-5740	153	33	an	an	DET
easat-5740	153	34	effort	effort	NOUN
easat-5740	153	35	to	to	PART
easat-5740	153	36	provide	provide	VERB
easat-5740	153	37	information	information	NOUN
easat-5740	153	38	that	that	PRON
easat-5740	153	39	is	be	AUX
easat-5740	153	40	in	in	ADP
easat-5740	153	41	accordance	accordance	NOUN
easat-5740	153	42	with	with	ADP
easat-5740	153	43	the	the	DET
easat-5740	153	44	expectations	expectation	NOUN
easat-5740	153	45	of	of	ADP
easat-5740	153	46	stakeholders	stakeholder	NOUN
easat-5740	153	47	,	,	PUNCT
easat-5740	153	48	especially	especially	ADV
easat-5740	153	49	shareholders	shareholder	NOUN
easat-5740	153	50	,	,	PUNCT
easat-5740	153	51	so	so	SCONJ
easat-5740	153	52	it	it	PRON
easat-5740	153	53	can	can	AUX
easat-5740	153	54	be	be	AUX
easat-5740	153	55	concluded	conclude	VERB
easat-5740	153	56	that	that	SCONJ
easat-5740	153	57	agency	agency	NOUN
easat-5740	153	58	theory	theory	NOUN
easat-5740	153	59	,	,	PUNCT
easat-5740	153	60	stakeholder	stakeholder	NOUN
easat-5740	153	61	theory	theory	NOUN
easat-5740	153	62	and	and	CCONJ
easat-5740	153	63	signaling	signal	VERB
easat-5740	153	64	theory	theory	NOUN
easat-5740	153	65	intersecting	intersect	VERB
easat-5740	153	66	with	with	ADP
easat-5740	153	67	each	each	DET
easat-5740	153	68	other	other	ADJ
easat-5740	153	69	related	relate	VERB
easat-5740	153	70	to	to	ADP
easat-5740	153	71	reducing	reduce	VERB
easat-5740	153	72	information	information	NOUN
easat-5740	153	73	asymmetry	asymmetry	NOUN
easat-5740	153	74	and	and	CCONJ
easat-5740	153	75	fulfilling	fulfil	VERB
easat-5740	153	76	the	the	DET
easat-5740	153	77	expectations	expectation	NOUN
easat-5740	153	78	of	of	ADP
easat-5740	153	79	stakeholders	stakeholder	NOUN
easat-5740	153	80	.	.	PUNCT
easat-5740	154	1	companies	company	NOUN
easat-5740	154	2	must	must	AUX
easat-5740	154	3	ensure	ensure	VERB
easat-5740	154	4	that	that	SCONJ
easat-5740	154	5	their	their	PRON
easat-5740	154	6	strategy	strategy	NOUN
easat-5740	154	7	is	be	AUX
easat-5740	154	8	not	not	PART
easat-5740	154	9	only	only	ADV
easat-5740	154	10	aimed	aim	VERB
easat-5740	154	11	at	at	ADP
easat-5740	154	12	shareholders	shareholder	NOUN
easat-5740	154	13	or	or	CCONJ
easat-5740	154	14	providers	provider	NOUN
easat-5740	154	15	of	of	ADP
easat-5740	154	16	financial	financial	ADJ
easat-5740	154	17	capital	capital	NOUN
easat-5740	154	18	,	,	PUNCT
easat-5740	154	19	but	but	CCONJ
easat-5740	154	20	must	must	AUX
easat-5740	154	21	pay	pay	VERB
easat-5740	154	22	attention	attention	NOUN
easat-5740	154	23	to	to	ADP
easat-5740	154	24	other	other	ADJ
easat-5740	154	25	parties	party	NOUN
easat-5740	154	26	who	who	PRON
easat-5740	154	27	will	will	AUX
easat-5740	154	28	influence	influence	VERB
easat-5740	154	29	or	or	CCONJ
easat-5740	154	30	be	be	AUX
easat-5740	154	31	affected	affect	VERB
easat-5740	154	32	by	by	ADP
easat-5740	154	33	the	the	DET
easat-5740	154	34	company	company	NOUN
easat-5740	154	35	's	's	PART
easat-5740	154	36	actions	action	NOUN
easat-5740	154	37	,	,	PUNCT
easat-5740	154	38	the	the	DET
easat-5740	154	39	intersection	intersection	NOUN
easat-5740	154	40	between	between	ADP
easat-5740	154	41	stakeholder	stakeholder	NOUN
easat-5740	154	42	theory	theory	NOUN
easat-5740	154	43	and	and	CCONJ
easat-5740	154	44	legitimacy	legitimacy	NOUN
easat-5740	154	45	theory	theory	NOUN
easat-5740	154	46	can	can	AUX
easat-5740	154	47	be	be	AUX
easat-5740	154	48	seen	see	VERB
easat-5740	154	49	from	from	ADP
easat-5740	154	50	a	a	DET
easat-5740	154	51	framework	framework	NOUN
easat-5740	154	52	where	where	SCONJ
easat-5740	154	53	the	the	DET
easat-5740	154	54	macro	macro	ADJ
easat-5740	154	55	framework	framework	NOUN
easat-5740	154	56	can	can	AUX
easat-5740	154	57	be	be	AUX
easat-5740	154	58	seen	see	VERB
easat-5740	154	59	from	from	ADP
easat-5740	154	60	legitimacy	legitimacy	NOUN
easat-5740	154	61	theory	theory	NOUN
easat-5740	154	62	where	where	SCONJ
easat-5740	154	63	the	the	DET
easat-5740	154	64	actions	action	NOUN
easat-5740	154	65	taken	take	VERB
easat-5740	154	66	by	by	ADP
easat-5740	154	67	a	a	DET
easat-5740	154	68	company	company	NOUN
easat-5740	154	69	must	must	AUX
easat-5740	154	70	look	look	VERB
easat-5740	154	71	at	at	ADP
easat-5740	154	72	broad	broad	ADJ
easat-5740	154	73	aspects	aspect	NOUN
easat-5740	154	74	,	,	PUNCT
easat-5740	154	75	while	while	SCONJ
easat-5740	154	76	the	the	DET
easat-5740	154	77	micro	micro	ADJ
easat-5740	154	78	framework	framework	NOUN
easat-5740	154	79	can	can	AUX
easat-5740	154	80	be	be	AUX
easat-5740	154	81	seen	see	VERB
easat-5740	154	82	from	from	ADP
easat-5740	154	83	stakeholder	stakeholder	NOUN
easat-5740	154	84	theory	theory	NOUN
easat-5740	154	85	,	,	PUNCT
easat-5740	154	86	this	this	PRON
easat-5740	154	87	can	can	AUX
easat-5740	154	88	be	be	AUX
easat-5740	154	89	bridged	bridge	VERB
easat-5740	154	90	by	by	ADP
easat-5740	154	91	voluntary	voluntary	ADJ
easat-5740	154	92	disclosure	disclosure	NOUN
easat-5740	154	93	theory	theory	NOUN
easat-5740	154	94	in	in	ADP
easat-5740	154	95	relation	relation	NOUN
easat-5740	154	96	to	to	ADP
easat-5740	154	97	the	the	DET
easat-5740	154	98	information	information	NOUN
easat-5740	154	99	disclosed	disclose	VERB
easat-5740	154	100	in	in	ADP
easat-5740	154	101	order	order	NOUN
easat-5740	154	102	to	to	PART
easat-5740	154	103	maintain	maintain	VERB
easat-5740	154	104	the	the	DET
easat-5740	154	105	company	company	NOUN
easat-5740	154	106	's	's	PART
easat-5740	154	107	legitimacy	legitimacy	NOUN
easat-5740	154	108	and	and	CCONJ
easat-5740	154	109	in	in	ADP
easat-5740	154	110	order	order	NOUN
easat-5740	154	111	to	to	PART
easat-5740	154	112	meet	meet	VERB
easat-5740	154	113	the	the	DET
easat-5740	154	114	expectations	expectation	NOUN
easat-5740	154	115	of	of	ADP
easat-5740	154	116	stakeholders	stakeholder	NOUN
easat-5740	154	117	[	[	X
easat-5740	154	118	46	46	NUM
easat-5740	154	119	-	-	SYM
easat-5740	154	120	48	48	NUM
easat-5740	154	121	,	,	PUNCT
easat-5740	154	122	51	51	NUM
easat-5740	154	123	]	]	PUNCT
easat-5740	154	124	.	.	PUNCT
easat-5740	155	1	voluntary	voluntary	ADJ
easat-5740	155	2	disclosure	disclosure	NOUN
easat-5740	155	3	is	be	AUX
easat-5740	155	4	carried	carry	VERB
easat-5740	155	5	out	out	ADP
easat-5740	155	6	to	to	PART
easat-5740	155	7	provide	provide	VERB
easat-5740	155	8	relevant	relevant	ADJ
easat-5740	155	9	information	information	NOUN
easat-5740	155	10	so	so	SCONJ
easat-5740	155	11	as	as	SCONJ
easat-5740	155	12	to	to	PART
easat-5740	155	13	reduce	reduce	VERB
easat-5740	155	14	information	information	NOUN
easat-5740	155	15	asymmetry	asymmetry	NOUN
easat-5740	155	16	[	[	X
easat-5740	155	17	32	32	NUM
easat-5740	155	18	]	]	PUNCT
easat-5740	155	19	.	.	PUNCT
easat-5740	156	1	it	it	PRON
easat-5740	156	2	is	be	AUX
easat-5740	156	3	hoped	hope	VERB
easat-5740	156	4	that	that	SCONJ
easat-5740	156	5	the	the	DET
easat-5740	156	6	quality	quality	NOUN
easat-5740	156	7	of	of	ADP
easat-5740	156	8	better	well	ADJ
easat-5740	156	9	disclosure	disclosure	NOUN
easat-5740	156	10	will	will	AUX
easat-5740	156	11	improve	improve	VERB
easat-5740	156	12	understanding	understanding	NOUN
easat-5740	156	13	of	of	ADP
easat-5740	156	14	analyzes	analyze	NOUN
easat-5740	156	15	related	relate	VERB
easat-5740	156	16	to	to	ADP
easat-5740	156	17	company	company	NOUN
easat-5740	156	18	performance	performance	NOUN
easat-5740	156	19	and	and	CCONJ
easat-5740	156	20	help	help	VERB
easat-5740	156	21	analyzes	analyze	NOUN
easat-5740	156	22	related	relate	VERB
easat-5740	156	23	to	to	ADP
easat-5740	156	24	future	future	ADJ
easat-5740	156	25	performance	performance	NOUN
easat-5740	156	26	[	[	X
easat-5740	156	27	52	52	NUM
easat-5740	156	28	]	]	PUNCT
easat-5740	156	29	.	.	PUNCT
easat-5740	157	1	the	the	PRON
easat-5740	157	2	larger	large	ADJ
easat-5740	157	3	the	the	DET
easat-5740	157	4	size	size	NOUN
easat-5740	157	5	of	of	ADP
easat-5740	157	6	a	a	DET
easat-5740	157	7	company	company	NOUN
easat-5740	157	8	,	,	PUNCT
easat-5740	157	9	the	the	PRON
easat-5740	157	10	greater	great	ADJ
easat-5740	157	11	the	the	DET
easat-5740	157	12	number	number	NOUN
easat-5740	157	13	of	of	ADP
easat-5740	157	14	stakeholders	stakeholder	NOUN
easat-5740	157	15	that	that	PRON
easat-5740	157	16	must	must	AUX
easat-5740	157	17	be	be	AUX
easat-5740	157	18	addressed	address	VERB
easat-5740	157	19	.	.	PUNCT
easat-5740	158	1	therefore	therefore	ADV
easat-5740	158	2	,	,	PUNCT
easat-5740	158	3	it	it	PRON
easat-5740	158	4	is	be	AUX
easat-5740	158	5	necessary	necessary	ADJ
easat-5740	158	6	to	to	PART
easat-5740	158	7	disclose	disclose	VERB
easat-5740	158	8	more	more	ADV
easat-5740	158	9	detailed	detailed	ADJ
easat-5740	158	10	information	information	NOUN
easat-5740	158	11	through	through	ADP
easat-5740	158	12	a	a	DET
easat-5740	158	13	voluntary	voluntary	ADJ
easat-5740	158	14	reporting	reporting	NOUN
easat-5740	158	15	format	format	NOUN
easat-5740	158	16	as	as	ADP
easat-5740	158	17	2031	2031	NUM
easat-5740	158	18	edelweiss	edelweiss	PROPN
easat-5740	158	19	applied	apply	VERB
easat-5740	158	20	science	science	NOUN
easat-5740	158	21	and	and	CCONJ
easat-5740	158	22	technology	technology	NOUN
easat-5740	158	23	issn	issn	PROPN
easat-5740	158	24	:	:	PUNCT
easat-5740	158	25	2576	2576	NUM
easat-5740	158	26	-	-	SYM
easat-5740	158	27	8484	8484	NUM
easat-5740	158	28	vol	vol	NOUN
easat-5740	158	29	.	.	PROPN
easat-5740	159	1	9	9	NUM
easat-5740	159	2	,	,	PUNCT
easat-5740	159	3	no	no	INTJ
easat-5740	159	4	.	.	NOUN
easat-5740	160	1	3	3	NUM
easat-5740	160	2	:	:	PUNCT
easat-5740	160	3	2022	2022	NUM
easat-5740	160	4	-	-	SYM
easat-5740	160	5	2037	2037	NUM
easat-5740	160	6	,	,	PUNCT
easat-5740	160	7	2025	2025	NUM
easat-5740	160	8	doi	doi	NOUN
easat-5740	160	9	:	:	PUNCT
easat-5740	160	10	10.55214/25768484.v9i3.5740	10.55214/25768484.v9i3.5740	NUM
easat-5740	160	11	©	©	PROPN
easat-5740	160	12	2025	2025	NUM
easat-5740	160	13	by	by	ADP
easat-5740	160	14	the	the	DET
easat-5740	160	15	authors	author	NOUN
easat-5740	160	16	;	;	PUNCT
easat-5740	160	17	licensee	licensee	PROPN
easat-5740	160	18	learning	learning	NOUN
easat-5740	160	19	gate	gate	VERB
easat-5740	160	20	a	a	DET
easat-5740	160	21	tool	tool	NOUN
easat-5740	160	22	to	to	PART
easat-5740	160	23	meet	meet	VERB
easat-5740	160	24	the	the	DET
easat-5740	160	25	information	information	NOUN
easat-5740	160	26	expectations	expectation	NOUN
easat-5740	160	27	of	of	ADP
easat-5740	160	28	stakeholders	stakeholder	NOUN
easat-5740	160	29	,	,	PUNCT
easat-5740	160	30	related	relate	VERB
easat-5740	160	31	to	to	ADP
easat-5740	160	32	proprietary	proprietary	ADJ
easat-5740	160	33	cost	cost	NOUN
easat-5740	160	34	theory	theory	NOUN
easat-5740	160	35	,	,	PUNCT
easat-5740	160	36	larger	large	ADJ
easat-5740	160	37	companies	company	NOUN
easat-5740	160	38	have	have	VERB
easat-5740	160	39	more	more	ADJ
easat-5740	160	40	funds	fund	NOUN
easat-5740	160	41	available	available	ADJ
easat-5740	160	42	to	to	PART
easat-5740	160	43	prepare	prepare	VERB
easat-5740	160	44	and	and	CCONJ
easat-5740	160	45	disseminate	disseminate	VERB
easat-5740	160	46	new	new	ADJ
easat-5740	160	47	reporting	reporting	NOUN
easat-5740	160	48	practices	practice	NOUN
easat-5740	160	49	and	and	CCONJ
easat-5740	160	50	thus	thus	ADV
easat-5740	160	51	are	be	AUX
easat-5740	160	52	less	less	ADV
easat-5740	160	53	affected	affect	VERB
easat-5740	160	54	by	by	ADP
easat-5740	160	55	these	these	DET
easat-5740	160	56	costs	cost	NOUN
easat-5740	160	57	.	.	PUNCT
easat-5740	161	1	however	however	ADV
easat-5740	161	2	,	,	PUNCT
easat-5740	161	3	the	the	DET
easat-5740	161	4	information	information	NOUN
easat-5740	161	5	will	will	AUX
easat-5740	161	6	be	be	AUX
easat-5740	161	7	disclosed	disclose	VERB
easat-5740	161	8	if	if	SCONJ
easat-5740	161	9	the	the	DET
easat-5740	161	10	benefits	benefit	NOUN
easat-5740	161	11	exceed	exceed	VERB
easat-5740	161	12	the	the	DET
easat-5740	161	13	costs	cost	NOUN
easat-5740	161	14	both	both	CCONJ
easat-5740	161	15	internally	internally	ADV
easat-5740	161	16	and	and	CCONJ
easat-5740	161	17	externally	externally	ADV
easat-5740	162	1	[	[	X
easat-5740	162	2	37	37	NUM
easat-5740	162	3	,	,	PUNCT
easat-5740	162	4	53	53	NUM
easat-5740	162	5	]	]	PUNCT
easat-5740	162	6	.	.	PUNCT
easat-5740	163	1	with	with	ADP
easat-5740	163	2	disclosure	disclosure	NOUN
easat-5740	163	3	practices	practice	NOUN
easat-5740	163	4	in	in	ADP
easat-5740	163	5	particular	particular	ADJ
easat-5740	163	6	integrated	integrated	ADJ
easat-5740	163	7	reporting	reporting	NOUN
easat-5740	163	8	can	can	AUX
easat-5740	163	9	be	be	AUX
easat-5740	163	10	useful	useful	ADJ
easat-5740	163	11	as	as	ADP
easat-5740	163	12	a	a	DET
easat-5740	163	13	signal	signal	NOUN
easat-5740	163	14	to	to	ADP
easat-5740	163	15	investors	investor	NOUN
easat-5740	163	16	that	that	SCONJ
easat-5740	163	17	the	the	DET
easat-5740	163	18	company	company	NOUN
easat-5740	163	19	has	have	AUX
easat-5740	163	20	high	high	ADJ
easat-5740	163	21	stakeholder	stakeholder	NOUN
easat-5740	163	22	involvement	involvement	NOUN
easat-5740	163	23	and	and	CCONJ
easat-5740	163	24	has	have	VERB
easat-5740	163	25	high	high	ADJ
easat-5740	163	26	quality	quality	NOUN
easat-5740	163	27	compared	compare	VERB
easat-5740	163	28	to	to	ADP
easat-5740	163	29	other	other	ADJ
easat-5740	163	30	companies	company	NOUN
easat-5740	163	31	in	in	ADP
easat-5740	163	32	the	the	DET
easat-5740	163	33	same	same	ADJ
easat-5740	163	34	industry	industry	NOUN
easat-5740	163	35	,	,	PUNCT
easat-5740	163	36	in	in	ADP
easat-5740	163	37	addition	addition	NOUN
easat-5740	163	38	to	to	ADP
easat-5740	163	39	the	the	DET
easat-5740	163	40	existence	existence	NOUN
easat-5740	163	41	of	of	ADP
easat-5740	163	42	a	a	DET
easat-5740	163	43	disclosure	disclosure	NOUN
easat-5740	163	44	integrated	integrate	VERB
easat-5740	163	45	reporting	reporting	NOUN
easat-5740	163	46	is	be	AUX
easat-5740	163	47	considered	consider	VERB
easat-5740	163	48	an	an	DET
easat-5740	163	49	innovation	innovation	NOUN
easat-5740	163	50	in	in	ADP
easat-5740	163	51	the	the	DET
easat-5740	163	52	reporting	reporting	NOUN
easat-5740	163	53	model	model	NOUN
easat-5740	163	54	carried	carry	VERB
easat-5740	163	55	out	out	ADP
easat-5740	163	56	by	by	ADP
easat-5740	163	57	the	the	DET
easat-5740	163	58	company	company	NOUN
easat-5740	163	59	so	so	SCONJ
easat-5740	163	60	that	that	SCONJ
easat-5740	163	61	it	it	PRON
easat-5740	163	62	uses	use	VERB
easat-5740	163	63	diffusion	diffusion	NOUN
easat-5740	163	64	of	of	ADP
easat-5740	163	65	innovation	innovation	NOUN
easat-5740	163	66	theory	theory	NOUN
easat-5740	163	67	can	can	AUX
easat-5740	163	68	help	help	AUX
easat-5740	163	69	clarify	clarify	VERB
easat-5740	163	70	the	the	DET
easat-5740	163	71	adoption	adoption	NOUN
easat-5740	163	72	or	or	CCONJ
easat-5740	163	73	non	non	ADJ
easat-5740	163	74	-	-	NOUN
easat-5740	163	75	adoption	adoption	NOUN
easat-5740	163	76	of	of	ADP
easat-5740	163	77	innovations	innovation	NOUN
easat-5740	163	78	[	[	X
easat-5740	163	79	53	53	NUM
easat-5740	163	80	]	]	PUNCT
easat-5740	163	81	.	.	PUNCT
easat-5740	164	1	6.2	6.2	NUM
easat-5740	164	2	.	.	PUNCT
easat-5740	165	1	influencing	influence	VERB
easat-5740	165	2	factors	factor	NOUN
easat-5740	165	3	integrated	integrate	VERB
easat-5740	165	4	reporting	reporting	NOUN
easat-5740	165	5	accountability	accountability	NOUN
easat-5740	165	6	is	be	AUX
easat-5740	165	7	the	the	DET
easat-5740	165	8	main	main	ADJ
easat-5740	165	9	key	key	ADJ
easat-5740	165	10	concept	concept	NOUN
easat-5740	165	11	related	relate	VERB
easat-5740	165	12	to	to	ADP
easat-5740	165	13	corporate	corporate	ADJ
easat-5740	165	14	governance	governance	NOUN
easat-5740	165	15	which	which	PRON
easat-5740	165	16	aims	aim	VERB
easat-5740	165	17	to	to	PART
easat-5740	165	18	provide	provide	VERB
easat-5740	165	19	information	information	NOUN
easat-5740	165	20	to	to	ADP
easat-5740	165	21	stakeholders	stakeholder	NOUN
easat-5740	165	22	so	so	SCONJ
easat-5740	165	23	as	as	SCONJ
easat-5740	165	24	to	to	PART
easat-5740	165	25	reduce	reduce	VERB
easat-5740	165	26	information	information	NOUN
easat-5740	165	27	asymmetry	asymmetry	NOUN
easat-5740	165	28	,	,	PUNCT
easat-5740	165	29	by	by	ADP
easat-5740	165	30	using	use	VERB
easat-5740	165	31	governance	governance	NOUN
easat-5740	165	32	mechanism	mechanism	NOUN
easat-5740	165	33	variables	variable	NOUN
easat-5740	165	34	,	,	PUNCT
easat-5740	165	35	namely	namely	ADV
easat-5740	165	36	board	board	NOUN
easat-5740	165	37	size	size	NOUN
easat-5740	165	38	,	,	PUNCT
easat-5740	165	39	independence	independence	NOUN
easat-5740	165	40	of	of	ADP
easat-5740	165	41	board	board	NOUN
easat-5740	165	42	,	,	PUNCT
easat-5740	165	43	ceo	ceo	NOUN
easat-5740	165	44	duality	duality	NOUN
easat-5740	165	45	,	,	PUNCT
easat-5740	165	46	gender	gender	NOUN
easat-5740	165	47	diversity	diversity	NOUN
easat-5740	165	48	,	,	PUNCT
easat-5740	165	49	composition	composition	NOUN
easat-5740	165	50	of	of	ADP
easat-5740	165	51	the	the	DET
easat-5740	165	52	audit	audit	NOUN
easat-5740	165	53	committee	committee	NOUN
easat-5740	165	54	,	,	PUNCT
easat-5740	165	55	the	the	DET
easat-5740	165	56	presence	presence	NOUN
easat-5740	165	57	of	of	ADP
easat-5740	165	58	a	a	DET
easat-5740	165	59	separate	separate	ADJ
easat-5740	165	60	risk	risk	NOUN
easat-5740	165	61	management	management	NOUN
easat-5740	165	62	committee	committee	NOUN
easat-5740	165	63	to	to	PART
easat-5740	165	64	determine	determine	VERB
easat-5740	165	65	factors	factor	NOUN
easat-5740	165	66	that	that	PRON
easat-5740	165	67	influence	influence	VERB
easat-5740	165	68	quality	quality	NOUN
easat-5740	165	69	integrated	integrate	VERB
easat-5740	165	70	reporting	reporting	NOUN
easat-5740	165	71	where	where	SCONJ
easat-5740	165	72	the	the	DET
easat-5740	165	73	sample	sample	NOUN
easat-5740	165	74	used	use	VERB
easat-5740	165	75	was	be	AUX
easat-5740	165	76	44	44	NUM
easat-5740	165	77	companies	company	NOUN
easat-5740	165	78	registered	register	VERB
easat-5740	165	79	in	in	ADP
easat-5740	165	80	colombo	colombo	NOUN
easat-5740	165	81	stock	stock	NOUN
easat-5740	165	82	exchange	exchange	PROPN
easat-5740	165	83	,	,	PUNCT
easat-5740	165	84	sri	sri	PROPN
easat-5740	165	85	lanka	lanka	PROPN
easat-5740	165	86	in	in	ADP
easat-5740	165	87	the	the	DET
easat-5740	165	88	2014	2014	NUM
easat-5740	165	89	-	-	SYM
easat-5740	165	90	2017	2017	NUM
easat-5740	165	91	research	research	NOUN
easat-5740	165	92	period	period	NOUN
easat-5740	165	93	,	,	PUNCT
easat-5740	165	94	of	of	ADP
easat-5740	165	95	the	the	DET
easat-5740	165	96	six	six	NUM
easat-5740	165	97	variables	variable	NOUN
easat-5740	165	98	,	,	PUNCT
easat-5740	165	99	only	only	ADV
easat-5740	165	100	two	two	NUM
easat-5740	165	101	variables	variable	NOUN
easat-5740	165	102	support	support	VERB
easat-5740	165	103	the	the	DET
easat-5740	165	104	hypothesis	hypothesis	NOUN
easat-5740	165	105	,	,	PUNCT
easat-5740	165	106	namely	namely	ADV
easat-5740	165	107	the	the	DET
easat-5740	165	108	variable	variable	ADJ
easat-5740	165	109	board	board	NOUN
easat-5740	165	110	size	size	NOUN
easat-5740	165	111	and	and	CCONJ
easat-5740	165	112	the	the	DET
easat-5740	165	113	presence	presence	NOUN
easat-5740	165	114	of	of	ADP
easat-5740	165	115	a	a	DET
easat-5740	165	116	separate	separate	ADJ
easat-5740	165	117	risk	risk	NOUN
easat-5740	165	118	management	management	NOUN
easat-5740	165	119	committee	committee	NOUN
easat-5740	165	120	as	as	ADP
easat-5740	165	121	a	a	DET
easat-5740	165	122	factor	factor	NOUN
easat-5740	165	123	influencing	influence	VERB
easat-5740	165	124	quality	quality	NOUN
easat-5740	165	125	integrated	integrated	ADJ
easat-5740	165	126	reporting	reporting	NOUN
easat-5740	165	127	,	,	PUNCT
easat-5740	165	128	research	research	NOUN
easat-5740	165	129	findings	finding	NOUN
easat-5740	165	130	indicate	indicate	VERB
easat-5740	165	131	that	that	SCONJ
easat-5740	165	132	the	the	DET
easat-5740	165	133	focus	focus	NOUN
easat-5740	165	134	of	of	ADP
easat-5740	165	135	corporate	corporate	ADJ
easat-5740	165	136	governance	governance	NOUN
easat-5740	165	137	in	in	ADP
easat-5740	165	138	sri	sri	PROPN
easat-5740	165	139	lanka	lanka	PROPN
easat-5740	165	140	focuses	focus	VERB
easat-5740	165	141	on	on	ADP
easat-5740	165	142	financial	financial	ADJ
easat-5740	165	143	reporting	reporting	NOUN
easat-5740	165	144	which	which	PRON
easat-5740	165	145	is	be	AUX
easat-5740	165	146	a	a	DET
easat-5740	165	147	mandatory	mandatory	ADJ
easat-5740	165	148	requirement	requirement	NOUN
easat-5740	165	149	,	,	PUNCT
easat-5740	165	150	not	not	PART
easat-5740	165	151	on	on	ADP
easat-5740	165	152	the	the	DET
easat-5740	165	153	broader	broad	ADJ
easat-5740	165	154	concept	concept	NOUN
easat-5740	165	155	of	of	ADP
easat-5740	165	156	corporate	corporate	ADJ
easat-5740	165	157	reporting	reporting	NOUN
easat-5740	165	158	which	which	PRON
easat-5740	165	159	concerns	concern	VERB
easat-5740	165	160	financial	financial	ADJ
easat-5740	165	161	and	and	CCONJ
easat-5740	165	162	non	non	ADJ
easat-5740	165	163	-	-	ADJ
easat-5740	165	164	financial	financial	ADJ
easat-5740	165	165	aspects	aspect	NOUN
easat-5740	165	166	[	[	X
easat-5740	165	167	36	36	NUM
easat-5740	165	168	]	]	PUNCT
easat-5740	165	169	.	.	PUNCT
easat-5740	166	1	the	the	DET
easat-5740	166	2	attributes	attribute	NOUN
easat-5740	166	3	of	of	ADP
easat-5740	166	4	a	a	DET
easat-5740	166	5	company	company	NOUN
easat-5740	166	6	's	's	PART
easat-5740	166	7	board	board	NOUN
easat-5740	166	8	play	play	VERB
easat-5740	166	9	an	an	DET
easat-5740	166	10	important	important	ADJ
easat-5740	166	11	role	role	NOUN
easat-5740	166	12	regarding	regard	VERB
easat-5740	166	13	the	the	DET
easat-5740	166	14	effectiveness	effectiveness	NOUN
easat-5740	166	15	of	of	ADP
easat-5740	166	16	the	the	DET
easat-5740	166	17	reporting	reporting	NOUN
easat-5740	166	18	presented	present	VERB
easat-5740	166	19	by	by	ADP
easat-5740	166	20	a	a	DET
easat-5740	166	21	company	company	NOUN
easat-5740	166	22	.	.	PUNCT
easat-5740	167	1	large	large	ADJ
easat-5740	167	2	companies	company	NOUN
easat-5740	167	3	that	that	PRON
easat-5740	167	4	have	have	AUX
easat-5740	167	5	been	be	AUX
easat-5740	167	6	around	around	ADV
easat-5740	167	7	for	for	ADP
easat-5740	167	8	a	a	DET
easat-5740	167	9	long	long	ADJ
easat-5740	167	10	time	time	NOUN
easat-5740	167	11	will	will	AUX
easat-5740	167	12	of	of	ADP
easat-5740	167	13	course	course	NOUN
easat-5740	167	14	maintain	maintain	VERB
easat-5740	167	15	their	their	PRON
easat-5740	167	16	reputation	reputation	NOUN
easat-5740	167	17	so	so	SCONJ
easat-5740	167	18	that	that	SCONJ
easat-5740	167	19	the	the	DET
easat-5740	167	20	company	company	NOUN
easat-5740	167	21	has	have	VERB
easat-5740	167	22	many	many	ADJ
easat-5740	167	23	stakeholders	stakeholder	NOUN
easat-5740	167	24	that	that	PRON
easat-5740	167	25	must	must	AUX
easat-5740	167	26	be	be	AUX
easat-5740	167	27	met	meet	VERB
easat-5740	167	28	through	through	ADP
easat-5740	167	29	various	various	ADJ
easat-5740	167	30	types	type	NOUN
easat-5740	167	31	of	of	ADP
easat-5740	167	32	information	information	NOUN
easat-5740	167	33	that	that	PRON
easat-5740	167	34	are	be	AUX
easat-5740	167	35	able	able	ADJ
easat-5740	167	36	to	to	PART
easat-5740	167	37	create	create	VERB
easat-5740	167	38	value	value	NOUN
easat-5740	167	39	.	.	PUNCT
easat-5740	168	1	apart	apart	ADV
easat-5740	168	2	from	from	ADP
easat-5740	168	3	that	that	PRON
easat-5740	168	4	,	,	PUNCT
easat-5740	168	5	the	the	DET
easat-5740	168	6	role	role	NOUN
easat-5740	168	7	of	of	ADP
easat-5740	168	8	the	the	DET
easat-5740	168	9	audit	audit	NOUN
easat-5740	168	10	committee	committee	NOUN
easat-5740	168	11	is	be	AUX
easat-5740	168	12	expected	expect	VERB
easat-5740	168	13	to	to	PART
easat-5740	168	14	help	help	VERB
easat-5740	168	15	monitor	monitor	VERB
easat-5740	168	16	and	and	CCONJ
easat-5740	168	17	carry	carry	VERB
easat-5740	168	18	out	out	ADP
easat-5740	168	19	review	review	NOUN
easat-5740	168	20	on	on	ADP
easat-5740	168	21	financial	financial	ADJ
easat-5740	168	22	reports	report	NOUN
easat-5740	168	23	incl	incl	NOUN
easat-5740	168	24	integrated	integrate	VERB
easat-5740	168	25	reporting	reporting	NOUN
easat-5740	168	26	.	.	PUNCT
easat-5740	169	1	using	use	VERB
easat-5740	169	2	a	a	DET
easat-5740	169	3	sample	sample	NOUN
easat-5740	169	4	of	of	ADP
easat-5740	169	5	the	the	DET
easat-5740	169	6	top	top	ADJ
easat-5740	169	7	100	100	NUM
easat-5740	169	8	listed	list	VERB
easat-5740	169	9	firms	firm	NOUN
easat-5740	169	10	in	in	ADP
easat-5740	169	11	south	south	PROPN
easat-5740	169	12	africa	africa	PROPN
easat-5740	169	13	in	in	ADP
easat-5740	169	14	the	the	DET
easat-5740	169	15	research	research	NOUN
easat-5740	169	16	period	period	NOUN
easat-5740	169	17	,	,	PUNCT
easat-5740	169	18	namely	namely	ADV
easat-5740	169	19	2010	2010	NUM
easat-5740	169	20	-	-	SYM
easat-5740	169	21	2018	2018	NUM
easat-5740	169	22	,	,	PUNCT
easat-5740	169	23	empirical	empirical	ADJ
easat-5740	169	24	evidence	evidence	NOUN
easat-5740	169	25	was	be	AUX
easat-5740	169	26	found	find	VERB
easat-5740	169	27	of	of	ADP
easat-5740	169	28	an	an	DET
easat-5740	169	29	average	average	ADJ
easat-5740	169	30	increase	increase	NOUN
easat-5740	169	31	in	in	ADP
easat-5740	169	32	quality	quality	NOUN
easat-5740	169	33	integrated	integrate	VERB
easat-5740	169	34	reporting	reporting	NOUN
easat-5740	169	35	in	in	ADP
easat-5740	169	36	the	the	DET
easat-5740	169	37	top	top	ADJ
easat-5740	169	38	100	100	NUM
easat-5740	169	39	companies	company	NOUN
easat-5740	169	40	in	in	ADP
easat-5740	169	41	south	south	PROPN
easat-5740	169	42	africa	africa	PROPN
easat-5740	169	43	,	,	PUNCT
easat-5740	169	44	this	this	PRON
easat-5740	169	45	shows	show	VERB
easat-5740	169	46	that	that	SCONJ
easat-5740	169	47	there	there	PRON
easat-5740	169	48	is	be	VERB
easat-5740	169	49	a	a	DET
easat-5740	169	50	commitment	commitment	NOUN
easat-5740	169	51	from	from	ADP
easat-5740	169	52	companies	company	NOUN
easat-5740	169	53	in	in	ADP
easat-5740	169	54	south	south	PROPN
easat-5740	169	55	africa	africa	PROPN
easat-5740	169	56	,	,	PUNCT
easat-5740	169	57	especially	especially	ADV
easat-5740	169	58	the	the	DET
easat-5740	169	59	top	top	ADJ
easat-5740	169	60	100	100	NUM
easat-5740	169	61	companies	company	NOUN
easat-5740	169	62	to	to	PART
easat-5740	169	63	implement	implement	VERB
easat-5740	169	64	integrated	integrated	ADJ
easat-5740	169	65	reporting	reporting	NOUN
easat-5740	169	66	as	as	ADP
easat-5740	169	67	the	the	DET
easat-5740	169	68	main	main	ADJ
easat-5740	169	69	form	form	NOUN
easat-5740	169	70	of	of	ADP
easat-5740	169	71	communication	communication	NOUN
easat-5740	169	72	to	to	ADP
easat-5740	169	73	its	its	PRON
easat-5740	169	74	stakeholders	stakeholder	NOUN
easat-5740	169	75	.	.	PUNCT
easat-5740	170	1	using	use	VERB
easat-5740	170	2	variables	variables	PROPN
easat-5740	170	3	board	board	PROPN
easat-5740	170	4	committee	committee	PROPN
easat-5740	170	5	attributes	attribute	NOUN
easat-5740	170	6	which	which	PRON
easat-5740	170	7	is	be	AUX
easat-5740	170	8	measured	measure	VERB
easat-5740	170	9	based	base	VERB
easat-5740	170	10	on	on	ADP
easat-5740	170	11	board	board	NOUN
easat-5740	170	12	size	size	NOUN
easat-5740	170	13	,	,	PUNCT
easat-5740	170	14	board	board	NOUN
easat-5740	170	15	independence	independence	NOUN
easat-5740	170	16	,	,	PUNCT
easat-5740	170	17	board	board	NOUN
easat-5740	170	18	gender	gender	NOUN
easat-5740	170	19	diversity	diversity	NOUN
easat-5740	170	20	,	,	PUNCT
easat-5740	170	21	board	board	NOUN
easat-5740	170	22	expertize	expertize	NOUN
easat-5740	170	23	.	.	PUNCT
easat-5740	171	1	firm	firm	PROPN
easat-5740	171	2	attributes	attribute	NOUN
easat-5740	171	3	which	which	PRON
easat-5740	171	4	is	be	AUX
easat-5740	171	5	measured	measure	VERB
easat-5740	171	6	based	base	VERB
easat-5740	171	7	on	on	ADP
easat-5740	171	8	firm	firm	ADJ
easat-5740	171	9	size	size	NOUN
easat-5740	171	10	,	,	PUNCT
easat-5740	171	11	firm	firm	ADJ
easat-5740	171	12	age	age	NOUN
easat-5740	171	13	,	,	PUNCT
easat-5740	171	14	firm	firm	ADJ
easat-5740	171	15	growth	growth	NOUN
easat-5740	171	16	,	,	PUNCT
easat-5740	171	17	firm	firm	ADJ
easat-5740	171	18	profitability	profitability	NOUN
easat-5740	171	19	.	.	PUNCT
easat-5740	172	1	audit	audit	NOUN
easat-5740	172	2	committee	committee	PROPN
easat-5740	172	3	attributes	attribute	NOUN
easat-5740	172	4	which	which	PRON
easat-5740	172	5	is	be	AUX
easat-5740	172	6	measured	measure	VERB
easat-5740	172	7	based	base	VERB
easat-5740	172	8	on	on	ADP
easat-5740	172	9	audits	audits	NOUN
easat-5740	172	10	committee	committee	PROPN
easat-5740	172	11	size	size	NOUN
easat-5740	172	12	,	,	PUNCT
easat-5740	172	13	audit	audit	NOUN
easat-5740	172	14	committee	committee	NOUN
easat-5740	172	15	independence	independence	NOUN
easat-5740	172	16	,	,	PUNCT
easat-5740	172	17	audit	audit	NOUN
easat-5740	172	18	committee	committee	NOUN
easat-5740	172	19	financial	financial	ADJ
easat-5740	172	20	expertize	expertize	NOUN
easat-5740	172	21	,	,	PUNCT
easat-5740	172	22	audit	audit	NOUN
easat-5740	172	23	committee	committee	NOUN
easat-5740	172	24	meeting	meeting	NOUN
easat-5740	172	25	.	.	PUNCT
easat-5740	173	1	this	this	DET
easat-5740	173	2	research	research	NOUN
easat-5740	173	3	found	find	VERB
easat-5740	173	4	empirical	empirical	ADJ
easat-5740	173	5	evidence	evidence	NOUN
easat-5740	173	6	that	that	PRON
easat-5740	173	7	board	board	PROPN
easat-5740	173	8	committee	committee	PROPN
easat-5740	173	9	attributes	attribute	VERB
easat-5740	173	10	,	,	PUNCT
easat-5740	173	11	firm	firm	NOUN
easat-5740	173	12	attributes	attribute	NOUN
easat-5740	173	13	,	,	PUNCT
easat-5740	173	14	audit	audit	NOUN
easat-5740	173	15	committee	committee	NOUN
easat-5740	173	16	attributes	attribute	NOUN
easat-5740	173	17	are	be	AUX
easat-5740	173	18	factors	factor	NOUN
easat-5740	173	19	that	that	PRON
easat-5740	173	20	influence	influence	NOUN
easat-5740	173	21	quality	quality	NOUN
easat-5740	173	22	integrated	integrate	VERB
easat-5740	173	23	reporting	reporting	NOUN
easat-5740	173	24	[	[	X
easat-5740	173	25	48	48	NUM
easat-5740	173	26	]	]	PUNCT
easat-5740	173	27	.	.	PUNCT
easat-5740	174	1	research	research	NOUN
easat-5740	174	2	conducted	conduct	VERB
easat-5740	174	3	girella	girella	NOUN
easat-5740	174	4	,	,	PUNCT
easat-5740	174	5	et	et	PROPN
easat-5740	174	6	al	al	PROPN
easat-5740	174	7	.	.	PUNCT
easat-5740	175	1	[	[	X
easat-5740	175	2	37	37	NUM
easat-5740	175	3	]	]	PUNCT
easat-5740	175	4	looked	look	VERB
easat-5740	175	5	at	at	ADP
easat-5740	175	6	factors	factor	NOUN
easat-5740	175	7	influencing	influence	VERB
easat-5740	175	8	the	the	DET
easat-5740	175	9	voluntary	voluntary	ADJ
easat-5740	175	10	adoption	adoption	NOUN
easat-5740	175	11	of	of	ADP
easat-5740	175	12	integrated	integrated	ADJ
easat-5740	175	13	reporting	reporting	NOUN
easat-5740	175	14	into	into	ADP
easat-5740	175	15	two	two	NUM
easat-5740	175	16	characteristics	characteristic	NOUN
easat-5740	175	17	,	,	PUNCT
easat-5740	175	18	namely	namely	ADV
easat-5740	175	19	company	company	NOUN
easat-5740	175	20	characteristics	characteristic	NOUN
easat-5740	175	21	and	and	CCONJ
easat-5740	175	22	country	country	NOUN
easat-5740	175	23	characteristics	characteristic	NOUN
easat-5740	175	24	using	use	VERB
easat-5740	175	25	a	a	DET
easat-5740	175	26	sample	sample	NOUN
easat-5740	175	27	of	of	ADP
easat-5740	175	28	349	349	NUM
easat-5740	175	29	companies	company	NOUN
easat-5740	175	30	from	from	ADP
easat-5740	175	31	19	19	NUM
easat-5740	175	32	countries	country	NOUN
easat-5740	175	33	.	.	PUNCT
easat-5740	176	1	the	the	DET
easat-5740	176	2	results	result	NOUN
easat-5740	176	3	of	of	ADP
easat-5740	176	4	the	the	DET
easat-5740	176	5	research	research	NOUN
easat-5740	176	6	show	show	VERB
easat-5740	176	7	that	that	SCONJ
easat-5740	176	8	the	the	DET
easat-5740	176	9	characteristics	characteristic	NOUN
easat-5740	176	10	of	of	ADP
easat-5740	176	11	the	the	DET
easat-5740	176	12	company	company	NOUN
easat-5740	176	13	being	be	AUX
easat-5740	176	14	measured	measure	VERB
easat-5740	176	15	berdasarkan	berdasarkan	ADJ
easat-5740	176	16	size	size	NOUN
easat-5740	176	17	of	of	ADP
easat-5740	176	18	the	the	DET
easat-5740	176	19	firm	firm	NOUN
easat-5740	176	20	,	,	PUNCT
easat-5740	176	21	profitability	profitability	NOUN
easat-5740	176	22	,	,	PUNCT
easat-5740	176	23	market‐tobook	market‐tobook	NOUN
easat-5740	176	24	ratio	ratio	NOUN
easat-5740	176	25	,	,	PUNCT
easat-5740	176	26	and	and	CCONJ
easat-5740	176	27	board	board	NOUN
easat-5740	176	28	size	size	NOUN
easat-5740	176	29	empirically	empirically	ADV
easat-5740	176	30	proven	prove	VERB
easat-5740	176	31	as	as	ADP
easat-5740	176	32	factors	factor	NOUN
easat-5740	176	33	influencing	influence	VERB
easat-5740	176	34	the	the	DET
easat-5740	176	35	adoption	adoption	NOUN
easat-5740	176	36	of	of	ADP
easat-5740	176	37	voluntary	voluntary	ADJ
easat-5740	176	38	disclosure	disclosure	NOUN
easat-5740	176	39	integrated	integrate	VERB
easat-5740	176	40	reporting	reporting	NOUN
easat-5740	176	41	meanwhile	meanwhile	ADV
easat-5740	176	42	,	,	PUNCT
easat-5740	176	43	from	from	ADP
easat-5740	176	44	country	country	NOUN
easat-5740	176	45	characteristics	characteristic	NOUN
easat-5740	176	46	measured	measure	VERB
easat-5740	176	47	based	base	VERB
easat-5740	176	48	on	on	ADP
easat-5740	176	49	the	the	DET
easat-5740	176	50	cpi	cpi	NOUN
easat-5740	176	51	,	,	PUNCT
easat-5740	176	52	country	country	NOUN
easat-5740	176	53	risk	risk	NOUN
easat-5740	176	54	rating	rating	NOUN
easat-5740	176	55	,	,	PUNCT
easat-5740	176	56	collectivism	collectivism	NOUN
easat-5740	176	57	empirically	empirically	ADV
easat-5740	176	58	proven	prove	VERB
easat-5740	176	59	as	as	ADP
easat-5740	176	60	factors	factor	NOUN
easat-5740	176	61	influencing	influence	VERB
easat-5740	176	62	the	the	DET
easat-5740	176	63	adoption	adoption	NOUN
easat-5740	176	64	of	of	ADP
easat-5740	176	65	voluntary	voluntary	ADJ
easat-5740	176	66	disclosure	disclosure	NOUN
easat-5740	176	67	integrated	integrate	VERB
easat-5740	176	68	reporting	reporting	NOUN
easat-5740	176	69	.	.	PUNCT
easat-5740	177	1	corporate	corporate	ADJ
easat-5740	177	2	governance	governance	NOUN
easat-5740	177	3	has	have	AUX
easat-5740	177	4	developed	develop	VERB
easat-5740	177	5	along	along	ADV
easat-5740	177	6	with	with	ADP
easat-5740	177	7	issues	issue	NOUN
easat-5740	177	8	related	relate	VERB
easat-5740	177	9	to	to	ADP
easat-5740	177	10	climate	climate	NOUN
easat-5740	177	11	change	change	NOUN
easat-5740	177	12	,	,	PUNCT
easat-5740	177	13	globalization	globalization	NOUN
easat-5740	177	14	and	and	CCONJ
easat-5740	177	15	the	the	DET
easat-5740	177	16	financial	financial	ADJ
easat-5740	177	17	crisis	crisis	NOUN
easat-5740	177	18	where	where	SCONJ
easat-5740	177	19	the	the	DET
easat-5740	177	20	role	role	NOUN
easat-5740	177	21	of	of	ADP
easat-5740	177	22	governance	governance	NOUN
easat-5740	177	23	plays	play	VERB
easat-5740	177	24	an	an	DET
easat-5740	177	25	important	important	ADJ
easat-5740	177	26	role	role	NOUN
easat-5740	177	27	in	in	ADP
easat-5740	177	28	rebuilding	rebuild	VERB
easat-5740	177	29	relationships	relationship	NOUN
easat-5740	177	30	with	with	ADP
easat-5740	177	31	investors	investor	NOUN
easat-5740	177	32	and	and	CCONJ
easat-5740	177	33	other	other	ADJ
easat-5740	177	34	stakeholders	stakeholder	NOUN
easat-5740	177	35	,	,	PUNCT
easat-5740	177	36	using	use	VERB
easat-5740	177	37	a	a	DET
easat-5740	177	38	sample	sample	NOUN
easat-5740	177	39	of	of	ADP
easat-5740	177	40	95	95	NUM
easat-5740	177	41	companies	company	NOUN
easat-5740	177	42	included	include	VERB
easat-5740	177	43	in	in	ADP
easat-5740	177	44	the	the	DET
easat-5740	177	45	sbf	sbf	NOUN
easat-5740	177	46	index	index	NOUN
easat-5740	177	47	in	in	ADP
easat-5740	177	48	france	france	PROPN
easat-5740	177	49	,	,	PUNCT
easat-5740	177	50	research	research	NOUN
easat-5740	177	51	results	result	NOUN
easat-5740	177	52	found	find	VERB
easat-5740	177	53	empirical	empirical	ADJ
easat-5740	177	54	evidence	evidence	NOUN
easat-5740	177	55	of	of	ADP
easat-5740	177	56	the	the	DET
easat-5740	177	57	broad	broad	ADJ
easat-5740	177	58	quality	quality	NOUN
easat-5740	177	59	of	of	ADP
easat-5740	177	60	disclosure	disclosure	NOUN
easat-5740	177	61	integrated	integrate	VERB
easat-5740	177	62	reporting	reporting	NOUN
easat-5740	177	63	which	which	PRON
easat-5740	177	64	is	be	AUX
easat-5740	177	65	2032	2032	NUM
easat-5740	177	66	edelweiss	edelweiss	PROPN
easat-5740	177	67	applied	apply	VERB
easat-5740	177	68	science	science	NOUN
easat-5740	177	69	and	and	CCONJ
easat-5740	177	70	technology	technology	NOUN
easat-5740	177	71	issn	issn	PROPN
easat-5740	177	72	:	:	PUNCT
easat-5740	177	73	2576	2576	NUM
easat-5740	177	74	-	-	SYM
easat-5740	177	75	8484	8484	NUM
easat-5740	177	76	vol	vol	NOUN
easat-5740	177	77	.	.	PROPN
easat-5740	178	1	9	9	NUM
easat-5740	178	2	,	,	PUNCT
easat-5740	178	3	no	no	INTJ
easat-5740	178	4	.	.	NOUN
easat-5740	179	1	3	3	NUM
easat-5740	179	2	:	:	PUNCT
easat-5740	179	3	2022	2022	NUM
easat-5740	179	4	-	-	SYM
easat-5740	179	5	2037	2037	NUM
easat-5740	179	6	,	,	PUNCT
easat-5740	179	7	2025	2025	NUM
easat-5740	179	8	doi	doi	NOUN
easat-5740	179	9	:	:	PUNCT
easat-5740	179	10	10.55214/25768484.v9i3.5740	10.55214/25768484.v9i3.5740	NUM
easat-5740	179	11	©	©	PROPN
easat-5740	179	12	2025	2025	NUM
easat-5740	179	13	by	by	ADP
easat-5740	179	14	the	the	DET
easat-5740	179	15	authors	author	NOUN
easat-5740	179	16	;	;	PUNCT
easat-5740	179	17	licensee	licensee	PROPN
easat-5740	179	18	learning	learning	NOUN
easat-5740	179	19	gate	gate	NOUN
easat-5740	179	20	high	high	ADV
easat-5740	179	21	in	in	ADP
easat-5740	179	22	france	france	PROPN
easat-5740	179	23	,	,	PUNCT
easat-5740	179	24	allowing	allow	VERB
easat-5740	179	25	stakeholders	stakeholder	NOUN
easat-5740	179	26	to	to	PART
easat-5740	179	27	see	see	VERB
easat-5740	179	28	more	more	ADV
easat-5740	179	29	comprehensively	comprehensively	ADV
easat-5740	179	30	regarding	regard	VERB
easat-5740	179	31	strategy	strategy	NOUN
easat-5740	179	32	,	,	PUNCT
easat-5740	179	33	organizational	organizational	ADJ
easat-5740	179	34	picture	picture	NOUN
easat-5740	179	35	,	,	PUNCT
easat-5740	179	36	governance	governance	NOUN
easat-5740	179	37	and	and	CCONJ
easat-5740	179	38	csr	csr	NOUN
easat-5740	179	39	.	.	PROPN
easat-5740	179	40	furthermore	furthermore	ADV
easat-5740	179	41	,	,	PUNCT
easat-5740	179	42	the	the	DET
easat-5740	179	43	influencing	influence	VERB
easat-5740	179	44	factors	factor	NOUN
easat-5740	179	45	integrated	integrate	VERB
easat-5740	179	46	reporting	reporting	NOUN
easat-5740	179	47	that	that	PRON
easat-5740	179	48	is	be	AUX
easat-5740	179	49	cognitive	cognitive	ADJ
easat-5740	179	50	diversity	diversity	NOUN
easat-5740	179	51	and	and	CCONJ
easat-5740	179	52	audit	audit	NOUN
easat-5740	179	53	committee	committee	NOUN
easat-5740	179	54	this	this	PRON
easat-5740	179	55	proves	prove	VERB
easat-5740	179	56	that	that	SCONJ
easat-5740	179	57	a	a	DET
easat-5740	179	58	fundamental	fundamental	ADJ
easat-5740	179	59	understanding	understanding	NOUN
easat-5740	179	60	of	of	ADP
easat-5740	179	61	the	the	DET
easat-5740	179	62	importance	importance	NOUN
easat-5740	179	63	of	of	ADP
easat-5740	179	64	governance	governance	NOUN
easat-5740	179	65	to	to	PART
easat-5740	179	66	improve	improve	VERB
easat-5740	179	67	a	a	DET
easat-5740	179	68	company	company	NOUN
easat-5740	179	69	's	's	PART
easat-5740	179	70	image	image	NOUN
easat-5740	179	71	can	can	AUX
easat-5740	179	72	influence	influence	VERB
easat-5740	179	73	financial	financial	ADJ
easat-5740	179	74	performance	performance	NOUN
easat-5740	179	75	and	and	CCONJ
easat-5740	179	76	enable	enable	VERB
easat-5740	179	77	companies	company	NOUN
easat-5740	179	78	to	to	PART
easat-5740	179	79	have	have	VERB
easat-5740	179	80	a	a	DET
easat-5740	179	81	competitive	competitive	ADJ
easat-5740	179	82	advantage	advantage	NOUN
easat-5740	179	83	[	[	X
easat-5740	179	84	38	38	NUM
easat-5740	179	85	]	]	PUNCT
easat-5740	179	86	.	.	PUNCT
easat-5740	180	1	legal	legal	ADJ
easat-5740	180	2	sources	source	NOUN
easat-5740	180	3	in	in	ADP
easat-5740	180	4	a	a	DET
easat-5740	180	5	country	country	NOUN
easat-5740	180	6	can	can	AUX
easat-5740	180	7	influence	influence	VERB
easat-5740	180	8	company	company	NOUN
easat-5740	180	9	reporting	reporting	NOUN
easat-5740	180	10	practices	practice	NOUN
easat-5740	180	11	.	.	PUNCT
easat-5740	181	1	countries	country	NOUN
easat-5740	181	2	that	that	PRON
easat-5740	181	3	use	use	VERB
easat-5740	181	4	the	the	DET
easat-5740	181	5	continental	continental	ADJ
easat-5740	181	6	european	european	ADJ
easat-5740	181	7	legal	legal	ADJ
easat-5740	181	8	system	system	NOUN
easat-5740	181	9	(	(	PUNCT
easat-5740	181	10	code	code	NOUN
easat-5740	181	11	-	-	PUNCT
easat-5740	181	12	law	law	NOUN
easat-5740	181	13	)	)	PUNCT
easat-5740	181	14	,	,	PUNCT
easat-5740	181	15	companies	company	NOUN
easat-5740	181	16	do	do	AUX
easat-5740	181	17	not	not	PART
easat-5740	181	18	solely	solely	ADV
easat-5740	181	19	have	have	VERB
easat-5740	181	20	responsibilities	responsibility	NOUN
easat-5740	181	21	to	to	ADP
easat-5740	181	22	their	their	PRON
easat-5740	181	23	shareholders	shareholder	NOUN
easat-5740	181	24	,	,	PUNCT
easat-5740	181	25	but	but	CCONJ
easat-5740	181	26	have	have	VERB
easat-5740	181	27	responsibilities	responsibility	NOUN
easat-5740	181	28	to	to	ADP
easat-5740	181	29	all	all	DET
easat-5740	181	30	stakeholders	stakeholder	NOUN
easat-5740	181	31	.	.	PUNCT
easat-5740	182	1	companies	company	NOUN
easat-5740	182	2	in	in	ADP
easat-5740	182	3	countries	country	NOUN
easat-5740	182	4	with	with	ADP
easat-5740	182	5	strong	strong	ADJ
easat-5740	182	6	institutional	institutional	ADJ
easat-5740	182	7	mechanisms	mechanism	NOUN
easat-5740	182	8	are	be	AUX
easat-5740	182	9	enabled	enable	VERB
easat-5740	182	10	to	to	PART
easat-5740	182	11	disclose	disclose	VERB
easat-5740	182	12	information	information	NOUN
easat-5740	182	13	to	to	ADP
easat-5740	182	14	their	their	PRON
easat-5740	182	15	stakeholders	stakeholder	NOUN
easat-5740	182	16	in	in	ADP
easat-5740	182	17	order	order	NOUN
easat-5740	182	18	to	to	PART
easat-5740	182	19	reduce	reduce	VERB
easat-5740	182	20	information	information	NOUN
easat-5740	182	21	asymmetry	asymmetry	NOUN
easat-5740	182	22	because	because	SCONJ
easat-5740	182	23	in	in	SCONJ
easat-5740	182	24	countries	country	NOUN
easat-5740	182	25	with	with	ADP
easat-5740	182	26	strong	strong	ADJ
easat-5740	182	27	institutional	institutional	ADJ
easat-5740	182	28	mechanisms	mechanism	NOUN
easat-5740	182	29	transparency	transparency	NOUN
easat-5740	182	30	is	be	AUX
easat-5740	182	31	highly	highly	ADV
easat-5740	182	32	valued	value	VERB
easat-5740	182	33	by	by	ADP
easat-5740	182	34	society	society	NOUN
easat-5740	182	35	at	at	ADP
easat-5740	182	36	large	large	ADJ
easat-5740	182	37	.	.	PUNCT
easat-5740	183	1	conversely	conversely	ADV
easat-5740	183	2	,	,	PUNCT
easat-5740	183	3	in	in	ADP
easat-5740	183	4	countries	country	NOUN
easat-5740	183	5	with	with	ADP
easat-5740	183	6	weak	weak	ADJ
easat-5740	183	7	institutional	institutional	ADJ
easat-5740	183	8	mechanisms	mechanism	NOUN
easat-5740	183	9	,	,	PUNCT
easat-5740	183	10	corporate	corporate	ADJ
easat-5740	183	11	transparency	transparency	NOUN
easat-5740	183	12	serves	serve	VERB
easat-5740	183	13	as	as	ADP
easat-5740	183	14	a	a	DET
easat-5740	183	15	substitute	substitute	NOUN
easat-5740	183	16	for	for	ADP
easat-5740	183	17	the	the	DET
easat-5740	183	18	absence	absence	NOUN
easat-5740	183	19	of	of	ADP
easat-5740	183	20	strong	strong	ADJ
easat-5740	183	21	institutional	institutional	ADJ
easat-5740	183	22	mechanisms	mechanism	NOUN
easat-5740	183	23	.	.	PUNCT
easat-5740	184	1	by	by	ADP
easat-5740	184	2	using	use	VERB
easat-5740	184	3	a	a	DET
easat-5740	184	4	sample	sample	NOUN
easat-5740	184	5	of	of	ADP
easat-5740	184	6	450	450	NUM
easat-5740	184	7	of	of	ADP
easat-5740	184	8	the	the	DET
easat-5740	184	9	largest	large	ADJ
easat-5740	184	10	companies	company	NOUN
easat-5740	184	11	based	base	VERB
easat-5740	184	12	on	on	ADP
easat-5740	184	13	fortune	fortune	PROPN
easat-5740	184	14	magazine	magazine	NOUN
easat-5740	184	15	's	's	PART
easat-5740	184	16	ranking	ranking	NOUN
easat-5740	184	17	,	,	PUNCT
easat-5740	184	18	the	the	DET
easat-5740	184	19	research	research	NOUN
easat-5740	184	20	results	result	NOUN
easat-5740	184	21	found	find	VERB
easat-5740	184	22	empirical	empirical	ADJ
easat-5740	184	23	evidence	evidence	NOUN
easat-5740	184	24	that	that	SCONJ
easat-5740	184	25	countries	country	NOUN
easat-5740	184	26	based	base	VERB
easat-5740	184	27	on	on	ADP
easat-5740	184	28	code	code	NOUN
easat-5740	184	29	-	-	PUNCT
easat-5740	184	30	law	law	NOUN
easat-5740	184	31	more	more	ADV
easat-5740	184	32	likely	likely	ADJ
easat-5740	184	33	to	to	PART
easat-5740	184	34	implement	implement	VERB
easat-5740	184	35	integrated	integrated	ADJ
easat-5740	184	36	reporting	reporting	NOUN
easat-5740	184	37	compared	compare	VERB
easat-5740	184	38	to	to	ADP
easat-5740	184	39	countries	country	NOUN
easat-5740	184	40	that	that	PRON
easat-5740	184	41	adhere	adhere	VERB
easat-5740	184	42	to	to	ADP
easat-5740	184	43	the	the	DET
easat-5740	184	44	system	system	NOUN
easat-5740	184	45	common	common	ADJ
easat-5740	184	46	law	law	NOUN
easat-5740	184	47	,	,	PUNCT
easat-5740	184	48	firms	firm	NOUN
easat-5740	184	49	with	with	ADP
easat-5740	184	50	a	a	DET
easat-5740	184	51	weak	weak	ADJ
easat-5740	184	52	institutional	institutional	ADJ
easat-5740	184	53	environment	environment	NOUN
easat-5740	184	54	are	be	AUX
easat-5740	184	55	more	more	ADV
easat-5740	184	56	motivated	motivated	ADJ
easat-5740	184	57	to	to	PART
easat-5740	184	58	implement	implement	VERB
easat-5740	184	59	integrated	integrated	ADJ
easat-5740	184	60	reporting	reporting	NOUN
easat-5740	184	61	and	and	CCONJ
easat-5740	184	62	a	a	DET
easat-5740	184	63	country	country	NOUN
easat-5740	184	64	's	's	PART
easat-5740	184	65	concern	concern	NOUN
easat-5740	184	66	regarding	regard	VERB
easat-5740	184	67	sustainable	sustainable	ADJ
easat-5740	184	68	development	development	NOUN
easat-5740	184	69	will	will	AUX
easat-5740	184	70	encourage	encourage	VERB
easat-5740	184	71	implementation	implementation	NOUN
easat-5740	184	72	integrated	integrate	VERB
easat-5740	184	73	reporting	reporting	NOUN
easat-5740	184	74	[	[	X
easat-5740	184	75	50	50	NUM
easat-5740	184	76	]	]	PUNCT
easat-5740	184	77	.	.	PUNCT
easat-5740	185	1	research	research	NOUN
easat-5740	185	2	conducted	conduct	VERB
easat-5740	185	3	by	by	ADP
easat-5740	185	4	manes	mane	NOUN
easat-5740	185	5	-	-	PUNCT
easat-5740	185	6	rossi	rossi	ADJ
easat-5740	185	7	,	,	PUNCT
easat-5740	185	8	et	et	PROPN
easat-5740	185	9	al	al	PROPN
easat-5740	185	10	.	.	PUNCT
easat-5740	186	1	[	[	X
easat-5740	186	2	46	46	NUM
easat-5740	186	3	]	]	PUNCT
easat-5740	186	4	obtained	obtain	VERB
easat-5740	186	5	empirical	empirical	ADJ
easat-5740	186	6	evidence	evidence	NOUN
easat-5740	186	7	of	of	ADP
easat-5740	186	8	an	an	DET
easat-5740	186	9	increase	increase	NOUN
easat-5740	186	10	in	in	ADP
easat-5740	186	11	the	the	DET
easat-5740	186	12	level	level	NOUN
easat-5740	186	13	of	of	ADP
easat-5740	186	14	relevance	relevance	NOUN
easat-5740	186	15	of	of	ADP
easat-5740	186	16	disclosure	disclosure	NOUN
easat-5740	186	17	integrated	integrate	VERB
easat-5740	186	18	reporting	reporting	NOUN
easat-5740	186	19	in	in	ADP
easat-5740	186	20	18	18	NUM
easat-5740	186	21	state	state	NOUN
easat-5740	186	22	-	-	PUNCT
easat-5740	186	23	owned	own	VERB
easat-5740	186	24	companies	company	NOUN
easat-5740	186	25	in	in	ADP
easat-5740	186	26	eight	eight	NUM
easat-5740	186	27	european	european	ADJ
easat-5740	186	28	countries	country	NOUN
easat-5740	186	29	(	(	PUNCT
easat-5740	186	30	netherlands	netherlands	PROPN
easat-5740	186	31	,	,	PUNCT
easat-5740	186	32	germany	germany	PROPN
easat-5740	186	33	,	,	PUNCT
easat-5740	186	34	italy	italy	PROPN
easat-5740	186	35	,	,	PUNCT
easat-5740	186	36	finland	finland	PROPN
easat-5740	186	37	,	,	PUNCT
easat-5740	186	38	poland	poland	PROPN
easat-5740	186	39	,	,	PUNCT
easat-5740	186	40	england	england	PROPN
easat-5740	186	41	,	,	PUNCT
easat-5740	186	42	sweden	sweden	PROPN
easat-5740	186	43	and	and	CCONJ
easat-5740	186	44	austria	austria	PROPN
easat-5740	186	45	)	)	PUNCT
easat-5740	186	46	,	,	PUNCT
easat-5740	186	47	this	this	PRON
easat-5740	186	48	shows	show	VERB
easat-5740	186	49	evidence	evidence	NOUN
easat-5740	186	50	that	that	SCONJ
easat-5740	186	51	integrated	integrated	ADJ
easat-5740	186	52	reporting	reporting	NOUN
easat-5740	186	53	is	be	AUX
easat-5740	186	54	a	a	DET
easat-5740	186	55	company	company	NOUN
easat-5740	186	56	tool	tool	NOUN
easat-5740	186	57	as	as	ADP
easat-5740	186	58	a	a	DET
easat-5740	186	59	form	form	NOUN
easat-5740	186	60	of	of	ADP
easat-5740	186	61	transparency	transparency	NOUN
easat-5740	186	62	and	and	CCONJ
easat-5740	186	63	accountability	accountability	NOUN
easat-5740	186	64	that	that	SCONJ
easat-5740	186	65	it	it	PRON
easat-5740	186	66	wants	want	VERB
easat-5740	186	67	to	to	PART
easat-5740	186	68	show	show	VERB
easat-5740	186	69	to	to	ADP
easat-5740	186	70	its	its	PRON
easat-5740	186	71	stakeholders	stakeholder	NOUN
easat-5740	186	72	.	.	PUNCT
easat-5740	187	1	the	the	DET
easat-5740	187	2	results	result	NOUN
easat-5740	187	3	of	of	ADP
easat-5740	187	4	hypothesis	hypothesis	NOUN
easat-5740	187	5	testing	testing	NOUN
easat-5740	187	6	show	show	VERB
easat-5740	187	7	that	that	SCONJ
easat-5740	187	8	government	government	NOUN
easat-5740	187	9	ownership	ownership	NOUN
easat-5740	187	10	,	,	PUNCT
easat-5740	187	11	external	external	ADJ
easat-5740	187	12	assurance	assurance	NOUN
easat-5740	187	13	,	,	PUNCT
easat-5740	187	14	investor	investor	NOUN
easat-5740	187	15	protection	protection	NOUN
easat-5740	187	16	and	and	CCONJ
easat-5740	187	17	global	global	ADJ
easat-5740	187	18	reporting	reporting	NOUN
easat-5740	187	19	initiative	initiative	NOUN
easat-5740	187	20	guidelines	guideline	NOUN
easat-5740	187	21	adoption	adoption	NOUN
easat-5740	187	22	influence	influence	VERB
easat-5740	187	23	the	the	DET
easat-5740	187	24	quality	quality	NOUN
easat-5740	187	25	of	of	ADP
easat-5740	187	26	disclosure	disclosure	NOUN
easat-5740	187	27	integrated	integrate	VERB
easat-5740	187	28	reporting	reporting	NOUN
easat-5740	187	29	.	.	PUNCT
easat-5740	188	1	research	research	NOUN
easat-5740	188	2	conducted	conduct	VERB
easat-5740	188	3	oktorina	oktorina	PROPN
easat-5740	188	4	,	,	PUNCT
easat-5740	188	5	et	et	PROPN
easat-5740	188	6	al	al	PROPN
easat-5740	188	7	.	.	PUNCT
easat-5740	189	1	[	[	X
easat-5740	189	2	53	53	NUM
easat-5740	189	3	]	]	PUNCT
easat-5740	189	4	using	use	VERB
easat-5740	189	5	148	148	NUM
easat-5740	189	6	companies	company	NOUN
easat-5740	189	7	in	in	ADP
easat-5740	189	8	29	29	NUM
easat-5740	189	9	countries	country	NOUN
easat-5740	189	10	where	where	SCONJ
easat-5740	189	11	the	the	DET
easat-5740	189	12	research	research	NOUN
easat-5740	189	13	empirically	empirically	ADV
easat-5740	189	14	proves	prove	VERB
easat-5740	189	15	the	the	DET
easat-5740	189	16	existence	existence	NOUN
easat-5740	189	17	of	of	ADP
easat-5740	189	18	product	product	NOUN
easat-5740	189	19	market	market	NOUN
easat-5740	189	20	competition	competition	NOUN
easat-5740	189	21	from	from	ADP
easat-5740	189	22	potential	potential	ADJ
easat-5740	189	23	entrants	entrant	NOUN
easat-5740	189	24	,	,	PUNCT
easat-5740	189	25	then	then	ADV
easat-5740	189	26	a	a	DET
easat-5740	189	27	company	company	NOUN
easat-5740	189	28	will	will	AUX
easat-5740	189	29	increase	increase	VERB
easat-5740	189	30	the	the	DET
easat-5740	189	31	extent	extent	NOUN
easat-5740	189	32	of	of	ADP
easat-5740	189	33	integrated	integrated	ADJ
easat-5740	189	34	reporting	reporting	NOUN
easat-5740	189	35	disclosure	disclosure	NOUN
easat-5740	189	36	,	,	PUNCT
easat-5740	189	37	meanwhile	meanwhile	ADV
easat-5740	189	38	product	product	NOUN
easat-5740	189	39	market	market	NOUN
easat-5740	189	40	competition	competition	NOUN
easat-5740	189	41	from	from	ADP
easat-5740	189	42	existing	exist	VERB
easat-5740	189	43	rivals	rival	NOUN
easat-5740	189	44	it	it	PRON
easat-5740	189	45	will	will	AUX
easat-5740	189	46	actually	actually	ADV
easat-5740	189	47	reduce	reduce	VERB
easat-5740	189	48	the	the	DET
easat-5740	189	49	company	company	NOUN
easat-5740	189	50	's	's	PART
easat-5740	189	51	tendency	tendency	NOUN
easat-5740	189	52	to	to	PART
easat-5740	189	53	make	make	VERB
easat-5740	189	54	extensive	extensive	ADJ
easat-5740	189	55	disclosures	disclosure	NOUN
easat-5740	189	56	integrated	integrate	VERB
easat-5740	189	57	reporting	reporting	NOUN
easat-5740	189	58	,	,	PUNCT
easat-5740	189	59	this	this	PRON
easat-5740	189	60	is	be	AUX
easat-5740	189	61	because	because	SCONJ
easat-5740	189	62	in	in	ADP
easat-5740	189	63	increasingly	increasingly	ADV
easat-5740	189	64	tight	tight	ADJ
easat-5740	189	65	competition	competition	NOUN
easat-5740	189	66	among	among	ADP
easat-5740	189	67	existing	exist	VERB
easat-5740	189	68	competitors	competitor	NOUN
easat-5740	189	69	,	,	PUNCT
easat-5740	189	70	companies	company	NOUN
easat-5740	189	71	tend	tend	VERB
easat-5740	189	72	not	not	PART
easat-5740	189	73	to	to	PART
easat-5740	189	74	disclose	disclose	VERB
easat-5740	189	75	information	information	NOUN
easat-5740	189	76	(	(	PUNCT
easat-5740	189	77	about	about	ADP
easat-5740	189	78	value	value	NOUN
easat-5740	189	79	creation	creation	NOUN
easat-5740	189	80	)	)	PUNCT
easat-5740	189	81	to	to	PART
easat-5740	189	82	avoid	avoid	VERB
easat-5740	189	83	the	the	DET
easat-5740	189	84	effects	effect	NOUN
easat-5740	189	85	of	of	ADP
easat-5740	189	86	competitors	competitor	NOUN
easat-5740	189	87	using	use	VERB
easat-5740	189	88	this	this	DET
easat-5740	189	89	information	information	NOUN
easat-5740	189	90	.	.	PUNCT
easat-5740	190	1	the	the	DET
easat-5740	190	2	competency	competency	NOUN
easat-5740	190	3	of	of	ADP
easat-5740	190	4	accountants	accountant	NOUN
easat-5740	190	5	in	in	ADP
easat-5740	190	6	a	a	DET
easat-5740	190	7	country	country	NOUN
easat-5740	190	8	will	will	AUX
easat-5740	190	9	improve	improve	VERB
easat-5740	190	10	the	the	DET
easat-5740	190	11	quality	quality	NOUN
easat-5740	190	12	of	of	ADP
easat-5740	190	13	voluntary	voluntary	ADJ
easat-5740	190	14	disclosure	disclosure	NOUN
easat-5740	190	15	integrated	integrate	VERB
easat-5740	190	16	reporting	reporting	NOUN
easat-5740	190	17	on	on	ADP
easat-5740	190	18	companies	company	NOUN
easat-5740	190	19	in	in	ADP
easat-5740	190	20	that	that	DET
easat-5740	190	21	country	country	NOUN
easat-5740	190	22	while	while	SCONJ
easat-5740	190	23	company	company	NOUN
easat-5740	190	24	reputation	reputation	NOUN
easat-5740	190	25	has	have	VERB
easat-5740	190	26	no	no	DET
easat-5740	190	27	influence	influence	NOUN
easat-5740	190	28	on	on	ADP
easat-5740	190	29	the	the	DET
easat-5740	190	30	quality	quality	NOUN
easat-5740	190	31	of	of	ADP
easat-5740	190	32	voluntary	voluntary	ADJ
easat-5740	190	33	disclosure	disclosure	NOUN
easat-5740	190	34	integrated	integrate	VERB
easat-5740	190	35	reporting	reporting	NOUN
easat-5740	190	36	.	.	PUNCT
easat-5740	191	1	the	the	DET
easat-5740	191	2	audit	audit	NOUN
easat-5740	191	3	committee	committee	NOUN
easat-5740	191	4	functions	function	NOUN
easat-5740	191	5	to	to	PART
easat-5740	191	6	protect	protect	VERB
easat-5740	191	7	the	the	DET
easat-5740	191	8	interests	interest	NOUN
easat-5740	191	9	of	of	ADP
easat-5740	191	10	shareholders	shareholder	NOUN
easat-5740	191	11	through	through	ADP
easat-5740	191	12	supervision	supervision	NOUN
easat-5740	191	13	and	and	CCONJ
easat-5740	191	14	monitoring	monitoring	NOUN
easat-5740	191	15	of	of	ADP
easat-5740	191	16	corporate	corporate	ADJ
easat-5740	191	17	reporting	reporting	NOUN
easat-5740	191	18	both	both	PRON
easat-5740	191	19	regarding	regard	VERB
easat-5740	191	20	financial	financial	ADJ
easat-5740	191	21	and	and	CCONJ
easat-5740	191	22	non	non	ADJ
easat-5740	191	23	-	-	ADJ
easat-5740	191	24	financial	financial	ADJ
easat-5740	191	25	aspects	aspect	NOUN
easat-5740	191	26	.	.	PUNCT
easat-5740	192	1	with	with	ADP
easat-5740	192	2	the	the	DET
easat-5740	192	3	existence	existence	NOUN
easat-5740	192	4	of	of	ADP
easat-5740	192	5	an	an	DET
easat-5740	192	6	audit	audit	NOUN
easat-5740	192	7	committee	committee	NOUN
easat-5740	192	8	in	in	ADP
easat-5740	192	9	a	a	DET
easat-5740	192	10	company	company	NOUN
easat-5740	192	11	's	's	PART
easat-5740	192	12	governance	governance	NOUN
easat-5740	192	13	structure	structure	NOUN
easat-5740	192	14	it	it	PRON
easat-5740	192	15	is	be	AUX
easat-5740	192	16	hoped	hope	VERB
easat-5740	192	17	that	that	SCONJ
easat-5740	192	18	it	it	PRON
easat-5740	192	19	can	can	AUX
easat-5740	192	20	influence	influence	VERB
easat-5740	192	21	audit	audit	NOUN
easat-5740	192	22	processes	process	NOUN
easat-5740	192	23	and	and	CCONJ
easat-5740	192	24	policies	policy	NOUN
easat-5740	192	25	and	and	CCONJ
easat-5740	192	26	increase	increase	VERB
easat-5740	192	27	quality	quality	NOUN
easat-5740	192	28	information	information	NOUN
easat-5740	192	29	disclosure	disclosure	NOUN
easat-5740	192	30	.	.	PUNCT
easat-5740	193	1	using	use	VERB
easat-5740	193	2	a	a	DET
easat-5740	193	3	sample	sample	NOUN
easat-5740	193	4	of	of	ADP
easat-5740	193	5	125	125	NUM
easat-5740	193	6	international	international	ADJ
easat-5740	193	7	companies	company	NOUN
easat-5740	193	8	that	that	PRON
easat-5740	193	9	publish	publish	VERB
easat-5740	193	10	integrated	integrate	VERB
easat-5740	193	11	reporting	reporting	NOUN
easat-5740	193	12	in	in	ADP
easat-5740	193	13	2017	2017	NUM
easat-5740	193	14	,	,	PUNCT
easat-5740	193	15	empirical	empirical	ADJ
easat-5740	193	16	evidence	evidence	NOUN
easat-5740	193	17	was	be	AUX
easat-5740	193	18	obtained	obtain	VERB
easat-5740	193	19	that	that	SCONJ
easat-5740	193	20	the	the	DET
easat-5740	193	21	role	role	NOUN
easat-5740	193	22	of	of	ADP
easat-5740	193	23	the	the	DET
easat-5740	193	24	audit	audit	NOUN
easat-5740	193	25	committee	committee	NOUN
easat-5740	193	26	as	as	SCONJ
easat-5740	193	27	seen	see	VERB
easat-5740	193	28	from	from	ADP
easat-5740	193	29	the	the	DET
easat-5740	193	30	number	number	NOUN
easat-5740	193	31	of	of	ADP
easat-5740	193	32	members	member	NOUN
easat-5740	193	33	,	,	PUNCT
easat-5740	193	34	independence	independence	NOUN
easat-5740	193	35	,	,	PUNCT
easat-5740	193	36	expertise	expertise	NOUN
easat-5740	193	37	in	in	ADP
easat-5740	193	38	the	the	DET
easat-5740	193	39	financial	financial	ADJ
easat-5740	193	40	sector	sector	NOUN
easat-5740	193	41	,	,	PUNCT
easat-5740	193	42	frequency	frequency	NOUN
easat-5740	193	43	of	of	ADP
easat-5740	193	44	audit	audit	NOUN
easat-5740	193	45	committee	committee	NOUN
easat-5740	193	46	meetings	meeting	NOUN
easat-5740	193	47	where	where	SCONJ
easat-5740	193	48	the	the	DET
easat-5740	193	49	number	number	NOUN
easat-5740	193	50	of	of	ADP
easat-5740	193	51	members	member	NOUN
easat-5740	193	52	,	,	PUNCT
easat-5740	193	53	independence	independence	NOUN
easat-5740	193	54	and	and	CCONJ
easat-5740	193	55	frequency	frequency	NOUN
easat-5740	193	56	of	of	ADP
easat-5740	193	57	audit	audit	NOUN
easat-5740	193	58	committee	committee	NOUN
easat-5740	193	59	meetings	meeting	NOUN
easat-5740	193	60	/	/	SYM
easat-5740	193	61	meetings	meeting	NOUN
easat-5740	193	62	had	have	VERB
easat-5740	193	63	an	an	DET
easat-5740	193	64	effect	effect	NOUN
easat-5740	193	65	on	on	ADP
easat-5740	193	66	the	the	DET
easat-5740	193	67	quality	quality	NOUN
easat-5740	193	68	of	of	ADP
easat-5740	193	69	disclosure	disclosure	NOUN
easat-5740	193	70	integrated	integrate	VERB
easat-5740	193	71	reporting	reporting	NOUN
easat-5740	193	72	,	,	PUNCT
easat-5740	193	73	while	while	SCONJ
easat-5740	193	74	the	the	DET
easat-5740	193	75	educational	educational	ADJ
easat-5740	193	76	background	background	NOUN
easat-5740	193	77	or	or	CCONJ
easat-5740	193	78	expertise	expertise	NOUN
easat-5740	193	79	in	in	ADP
easat-5740	193	80	finance	finance	NOUN
easat-5740	193	81	of	of	ADP
easat-5740	193	82	audit	audit	NOUN
easat-5740	193	83	committee	committee	NOUN
easat-5740	193	84	members	member	NOUN
easat-5740	193	85	has	have	VERB
easat-5740	193	86	no	no	DET
easat-5740	193	87	effect	effect	NOUN
easat-5740	193	88	on	on	ADP
easat-5740	193	89	the	the	DET
easat-5740	193	90	quality	quality	NOUN
easat-5740	193	91	of	of	ADP
easat-5740	193	92	disclosure	disclosure	NOUN
easat-5740	193	93	integrated	integrate	VERB
easat-5740	193	94	reporting	reporting	NOUN
easat-5740	193	95	[	[	X
easat-5740	193	96	44	44	NUM
easat-5740	193	97	]	]	PUNCT
easat-5740	193	98	.	.	PUNCT
easat-5740	194	1	research	research	NOUN
easat-5740	194	2	conducted	conduct	VERB
easat-5740	194	3	raimo	raimo	VERB
easat-5740	194	4	,	,	PUNCT
easat-5740	194	5	et	et	PROPN
easat-5740	194	6	al	al	PROPN
easat-5740	194	7	.	.	PUNCT
easat-5740	195	1	[	[	X
easat-5740	195	2	43	43	NUM
easat-5740	195	3	]	]	PUNCT
easat-5740	195	4	with	with	ADP
easat-5740	195	5	a	a	DET
easat-5740	195	6	sample	sample	NOUN
easat-5740	195	7	of	of	ADP
easat-5740	195	8	152	152	NUM
easat-5740	195	9	international	international	ADJ
easat-5740	195	10	companies	company	NOUN
easat-5740	195	11	,	,	PUNCT
easat-5740	195	12	obtained	obtain	VERB
easat-5740	195	13	empirical	empirical	ADJ
easat-5740	195	14	evidence	evidence	NOUN
easat-5740	195	15	that	that	PRON
easat-5740	195	16	company	company	NOUN
easat-5740	195	17	ownership	ownership	NOUN
easat-5740	195	18	structure	structure	NOUN
easat-5740	195	19	can	can	AUX
easat-5740	195	20	influence	influence	VERB
easat-5740	195	21	the	the	DET
easat-5740	195	22	quality	quality	NOUN
easat-5740	195	23	of	of	ADP
easat-5740	195	24	disclosure	disclosure	NOUN
easat-5740	195	25	integrated	integrate	VERB
easat-5740	195	26	reporting	reporting	NOUN
easat-5740	195	27	where	where	SCONJ
easat-5740	195	28	ownership	ownership	NOUN
easat-5740	195	29	concentration	concentration	NOUN
easat-5740	195	30	,	,	PUNCT
easat-5740	195	31	managerial	managerial	ADJ
easat-5740	195	32	ownership	ownership	NOUN
easat-5740	195	33	,	,	PUNCT
easat-5740	195	34	state	state	NOUN
easat-5740	195	35	ownership	ownership	NOUN
easat-5740	195	36	negatively	negatively	ADV
easat-5740	195	37	affects	affect	VERB
easat-5740	195	38	the	the	DET
easat-5740	195	39	quality	quality	NOUN
easat-5740	195	40	of	of	ADP
easat-5740	195	41	disclosure	disclosure	NOUN
easat-5740	195	42	integrated	integrate	VERB
easat-5740	195	43	reporting	reporting	NOUN
easat-5740	195	44	which	which	PRON
easat-5740	195	45	means	mean	VERB
easat-5740	195	46	that	that	SCONJ
easat-5740	195	47	the	the	PRON
easat-5740	195	48	higher	high	ADJ
easat-5740	195	49	the	the	DET
easat-5740	195	50	ownership	ownership	NOUN
easat-5740	195	51	structure	structure	NOUN
easat-5740	195	52	,	,	PUNCT
easat-5740	195	53	the	the	PRON
easat-5740	195	54	higher	high	ADJ
easat-5740	195	55	the	the	DET
easat-5740	195	56	quality	quality	NOUN
easat-5740	195	57	of	of	ADP
easat-5740	195	58	disclosure	disclosure	NOUN
easat-5740	195	59	integrated	integrate	VERB
easat-5740	195	60	reporting	reporting	NOUN
easat-5740	195	61	getting	get	VERB
easat-5740	195	62	lower	low	ADJ
easat-5740	195	63	,	,	PUNCT
easat-5740	195	64	meanwhile	meanwhile	ADV
easat-5740	195	65	institutional	institutional	ADJ
easat-5740	195	66	ownership	ownership	NOUN
easat-5740	195	67	has	have	VERB
easat-5740	195	68	a	a	DET
easat-5740	195	69	positive	positive	ADJ
easat-5740	195	70	effect	effect	NOUN
easat-5740	195	71	on	on	ADP
easat-5740	195	72	the	the	DET
easat-5740	195	73	quality	quality	NOUN
easat-5740	195	74	of	of	ADP
easat-5740	195	75	disclosure	disclosure	NOUN
easat-5740	195	76	integrated	integrate	VERB
easat-5740	195	77	reporting	reporting	NOUN
easat-5740	195	78	.	.	PUNCT
easat-5740	196	1	2033	2033	NUM
easat-5740	196	2	edelweiss	edelweiss	PROPN
easat-5740	196	3	applied	apply	VERB
easat-5740	196	4	science	science	NOUN
easat-5740	196	5	and	and	CCONJ
easat-5740	196	6	technology	technology	NOUN
easat-5740	196	7	issn	issn	PROPN
easat-5740	196	8	:	:	PUNCT
easat-5740	196	9	2576	2576	NUM
easat-5740	196	10	-	-	SYM
easat-5740	196	11	8484	8484	NUM
easat-5740	196	12	vol	vol	NOUN
easat-5740	196	13	.	.	PROPN
easat-5740	197	1	9	9	NUM
easat-5740	197	2	,	,	PUNCT
easat-5740	197	3	no	no	INTJ
easat-5740	197	4	.	.	NOUN
easat-5740	198	1	3	3	NUM
easat-5740	198	2	:	:	PUNCT
easat-5740	198	3	2022	2022	NUM
easat-5740	198	4	-	-	SYM
easat-5740	198	5	2037	2037	NUM
easat-5740	198	6	,	,	PUNCT
easat-5740	198	7	2025	2025	NUM
easat-5740	198	8	doi	doi	NOUN
easat-5740	198	9	:	:	PUNCT
easat-5740	198	10	10.55214/25768484.v9i3.5740	10.55214/25768484.v9i3.5740	NUM
easat-5740	198	11	©	©	PROPN
easat-5740	198	12	2025	2025	NUM
easat-5740	198	13	by	by	ADP
easat-5740	198	14	the	the	DET
easat-5740	198	15	authors	author	NOUN
easat-5740	198	16	;	;	PUNCT
easat-5740	198	17	licensee	licensee	PROPN
easat-5740	198	18	learning	learning	NOUN
easat-5740	198	19	gate	gate	NOUN
easat-5740	198	20	using	use	VERB
easat-5740	198	21	a	a	DET
easat-5740	198	22	sample	sample	NOUN
easat-5740	198	23	of	of	ADP
easat-5740	198	24	134	134	NUM
easat-5740	198	25	international	international	ADJ
easat-5740	198	26	companies	company	NOUN
easat-5740	198	27	that	that	PRON
easat-5740	198	28	adopted	adopt	VERB
easat-5740	198	29	integrated	integrated	ADJ
easat-5740	198	30	reporting	reporting	NOUN
easat-5740	198	31	originating	originate	VERB
easat-5740	198	32	from	from	ADP
easat-5740	198	33	26	26	NUM
easat-5740	198	34	different	different	ADJ
easat-5740	198	35	countries	country	NOUN
easat-5740	198	36	,	,	PUNCT
easat-5740	198	37	research	research	NOUN
easat-5740	198	38	vitolla	vitolla	NOUN
easat-5740	198	39	,	,	PUNCT
easat-5740	198	40	et	et	PROPN
easat-5740	198	41	al	al	PROPN
easat-5740	198	42	.	.	PUNCT
easat-5740	199	1	[	[	X
easat-5740	199	2	42	42	NUM
easat-5740	199	3	]	]	PUNCT
easat-5740	199	4	empirically	empirically	ADV
easat-5740	199	5	proves	prove	VERB
easat-5740	199	6	that	that	SCONJ
easat-5740	199	7	board	board	NOUN
easat-5740	199	8	size	size	NOUN
easat-5740	199	9	,	,	PUNCT
easat-5740	199	10	board	board	NOUN
easat-5740	199	11	independence	independence	NOUN
easat-5740	199	12	,	,	PUNCT
easat-5740	199	13	board	board	NOUN
easat-5740	199	14	,	,	PUNCT
easat-5740	199	15	diversity	diversity	NOUN
easat-5740	199	16	,	,	PUNCT
easat-5740	199	17	board	board	NOUN
easat-5740	199	18	activity	activity	NOUN
easat-5740	199	19	has	have	VERB
easat-5740	199	20	an	an	DET
easat-5740	199	21	influence	influence	NOUN
easat-5740	199	22	on	on	ADP
easat-5740	199	23	the	the	DET
easat-5740	199	24	quality	quality	NOUN
easat-5740	199	25	of	of	ADP
easat-5740	199	26	disclosure	disclosure	NOUN
easat-5740	199	27	integrated	integrate	VERB
easat-5740	199	28	reporting	reporting	NOUN
easat-5740	199	29	,	,	PUNCT
easat-5740	199	30	it	it	PRON
easat-5740	199	31	is	be	AUX
easat-5740	199	32	that	that	SCONJ
easat-5740	199	33	board	board	NOUN
easat-5740	199	34	characteristics	characteristic	NOUN
easat-5740	199	35	which	which	PRON
easat-5740	199	36	is	be	AUX
easat-5740	199	37	measured	measure	VERB
easat-5740	199	38	based	base	VERB
easat-5740	199	39	on	on	ADP
easat-5740	199	40	board	board	NOUN
easat-5740	199	41	size	size	NOUN
easat-5740	199	42	,	,	PUNCT
easat-5740	199	43	board	board	NOUN
easat-5740	199	44	independence	independence	NOUN
easat-5740	199	45	,	,	PUNCT
easat-5740	199	46	board	board	NOUN
easat-5740	199	47	,	,	PUNCT
easat-5740	199	48	diversity	diversity	NOUN
easat-5740	199	49	,	,	PUNCT
easat-5740	199	50	board	board	NOUN
easat-5740	199	51	activity	activity	NOUN
easat-5740	199	52	is	be	AUX
easat-5740	199	53	one	one	NUM
easat-5740	199	54	of	of	ADP
easat-5740	199	55	the	the	DET
easat-5740	199	56	key	key	ADJ
easat-5740	199	57	factors	factor	NOUN
easat-5740	199	58	to	to	PART
easat-5740	199	59	emphasize	emphasize	VERB
easat-5740	199	60	the	the	DET
easat-5740	199	61	importance	importance	NOUN
easat-5740	199	62	of	of	ADP
easat-5740	199	63	information	information	NOUN
easat-5740	199	64	transparency	transparency	NOUN
easat-5740	199	65	behavior	behavior	NOUN
easat-5740	199	66	.	.	PUNCT
easat-5740	200	1	research	research	NOUN
easat-5740	200	2	conducted	conduct	VERB
easat-5740	200	3	vitolla	vitolla	NOUN
easat-5740	200	4	,	,	PUNCT
easat-5740	200	5	et	et	PROPN
easat-5740	200	6	al	al	PROPN
easat-5740	200	7	.	.	PUNCT
easat-5740	201	1	[	[	X
easat-5740	201	2	54	54	NUM
easat-5740	201	3	]	]	PUNCT
easat-5740	201	4	used	use	VERB
easat-5740	201	5	a	a	DET
easat-5740	201	6	sample	sample	NOUN
easat-5740	201	7	of	of	ADP
easat-5740	201	8	135	135	NUM
easat-5740	201	9	international	international	ADJ
easat-5740	201	10	companies	company	NOUN
easat-5740	201	11	that	that	PRON
easat-5740	201	12	adopted	adopt	VERB
easat-5740	201	13	integrated	integrated	ADJ
easat-5740	201	14	reporting	reporting	NOUN
easat-5740	201	15	in	in	ADP
easat-5740	201	16	2017	2017	NUM
easat-5740	201	17	from	from	ADP
easat-5740	201	18	28	28	NUM
easat-5740	201	19	countries	country	NOUN
easat-5740	201	20	looking	look	VERB
easat-5740	201	21	at	at	ADP
easat-5740	201	22	perspectives	perspective	NOUN
easat-5740	201	23	that	that	PRON
easat-5740	201	24	can	can	AUX
easat-5740	201	25	influence	influence	VERB
easat-5740	201	26	the	the	DET
easat-5740	201	27	quality	quality	NOUN
easat-5740	201	28	of	of	ADP
easat-5740	201	29	disclosure	disclosure	NOUN
easat-5740	201	30	integrated	integrate	VERB
easat-5740	201	31	reporting	reporting	NOUN
easat-5740	201	32	that	that	PRON
easat-5740	201	33	is	be	AUX
easat-5740	201	34	national	national	ADJ
easat-5740	201	35	culture	culture	NOUN
easat-5740	201	36	,	,	PUNCT
easat-5740	201	37	by	by	ADP
easat-5740	201	38	using	use	VERB
easat-5740	201	39	hofstede	hofstede	NOUN
easat-5740	201	40	's	's	PART
easat-5740	201	41	cultural	cultural	ADJ
easat-5740	201	42	dimensions	dimension	NOUN
easat-5740	201	43	that	that	PRON
easat-5740	201	44	is	be	AUX
easat-5740	201	45	power	power	NOUN
easat-5740	201	46	distance	distance	NOUN
easat-5740	201	47	,	,	PUNCT
easat-5740	201	48	individualism	individualism	NOUN
easat-5740	201	49	,	,	PUNCT
easat-5740	201	50	masculinity	masculinity	NOUN
easat-5740	201	51	,	,	PUNCT
easat-5740	201	52	uncertainty	uncertainty	NOUN
easat-5740	201	53	avoidance	avoidance	NOUN
easat-5740	201	54	,	,	PUNCT
easat-5740	201	55	long	long	ADJ
easat-5740	201	56	term	term	NOUN
easat-5740	201	57	orientation	orientation	NOUN
easat-5740	201	58	and	and	CCONJ
easat-5740	201	59	indulgence	indulgence	NOUN
easat-5740	201	60	where	where	SCONJ
easat-5740	201	61	the	the	DET
easat-5740	201	62	research	research	NOUN
easat-5740	201	63	results	result	NOUN
easat-5740	201	64	are	be	AUX
easat-5740	201	65	only	only	ADV
easat-5740	201	66	one	one	NUM
easat-5740	201	67	cultural	cultural	ADJ
easat-5740	201	68	dimensions	dimension	NOUN
easat-5740	201	69	that	that	PRON
easat-5740	201	70	is	be	AUX
easat-5740	201	71	long	long	ADJ
easat-5740	201	72	term	term	NOUN
easat-5740	201	73	orientation	orientation	NOUN
easat-5740	201	74	which	which	PRON
easat-5740	201	75	has	have	VERB
easat-5740	201	76	no	no	DET
easat-5740	201	77	effect	effect	NOUN
easat-5740	201	78	on	on	ADP
easat-5740	201	79	the	the	DET
easat-5740	201	80	quality	quality	NOUN
easat-5740	201	81	of	of	ADP
easat-5740	201	82	disclosure	disclosure	NOUN
easat-5740	201	83	integrated	integrate	VERB
easat-5740	201	84	reporting	reporting	NOUN
easat-5740	201	85	.	.	PUNCT
easat-5740	202	1	the	the	DET
easat-5740	202	2	results	result	NOUN
easat-5740	202	3	of	of	ADP
easat-5740	202	4	this	this	DET
easat-5740	202	5	study	study	NOUN
easat-5740	202	6	indicate	indicate	VERB
easat-5740	202	7	a	a	DET
easat-5740	202	8	relationship	relationship	NOUN
easat-5740	202	9	between	between	ADP
easat-5740	202	10	national	national	ADJ
easat-5740	202	11	culture	culture	NOUN
easat-5740	202	12	theory	theory	NOUN
easat-5740	202	13	and	and	CCONJ
easat-5740	202	14	stakeholder	stakeholder	NOUN
easat-5740	202	15	theory	theory	NOUN
easat-5740	202	16	where	where	SCONJ
easat-5740	202	17	hofstede	hofstede	NOUN
easat-5740	202	18	's	's	PART
easat-5740	202	19	cultural	cultural	ADJ
easat-5740	202	20	dimensions	dimension	NOUN
easat-5740	202	21	contribute	contribute	VERB
easat-5740	202	22	to	to	ADP
easat-5740	202	23	understanding	understand	VERB
easat-5740	202	24	the	the	DET
easat-5740	202	25	philosophy	philosophy	NOUN
easat-5740	202	26	underlying	underlie	VERB
easat-5740	202	27	management	management	NOUN
easat-5740	202	28	activities	activity	NOUN
easat-5740	202	29	because	because	SCONJ
easat-5740	202	30	of	of	ADP
easat-5740	202	31	the	the	DET
easat-5740	202	32	values	value	NOUN
easat-5740	202	33	of	of	ADP
easat-5740	202	34	national	national	ADJ
easat-5740	202	35	culture	culture	NOUN
easat-5740	202	36	provide	provide	VERB
easat-5740	202	37	the	the	DET
easat-5740	202	38	basis	basis	NOUN
easat-5740	202	39	for	for	ADP
easat-5740	202	40	the	the	DET
easat-5740	202	41	vision	vision	NOUN
easat-5740	202	42	and	and	CCONJ
easat-5740	202	43	mission	mission	NOUN
easat-5740	202	44	in	in	ADP
easat-5740	202	45	which	which	PRON
easat-5740	202	46	the	the	DET
easat-5740	202	47	company	company	NOUN
easat-5740	202	48	operates	operate	VERB
easat-5740	202	49	.	.	PUNCT
easat-5740	203	1	the	the	DET
easat-5740	203	2	increasing	increase	VERB
easat-5740	203	3	attention	attention	NOUN
easat-5740	203	4	to	to	ADP
easat-5740	203	5	environmental	environmental	ADJ
easat-5740	203	6	issues	issue	NOUN
easat-5740	203	7	has	have	AUX
easat-5740	203	8	led	lead	VERB
easat-5740	203	9	to	to	ADP
easat-5740	203	10	non	non	ADJ
easat-5740	203	11	-	-	ADJ
easat-5740	203	12	governmental	governmental	ADJ
easat-5740	203	13	organizations	organization	NOUN
easat-5740	203	14	becoming	become	VERB
easat-5740	203	15	observers	observer	NOUN
easat-5740	203	16	and	and	CCONJ
easat-5740	203	17	helping	help	VERB
easat-5740	203	18	the	the	DET
easat-5740	203	19	government	government	NOUN
easat-5740	203	20	to	to	PART
easat-5740	203	21	campaign	campaign	VERB
easat-5740	203	22	for	for	ADP
easat-5740	203	23	environmental	environmental	ADJ
easat-5740	203	24	awareness	awareness	NOUN
easat-5740	203	25	.	.	PUNCT
easat-5740	204	1	these	these	DET
easat-5740	204	2	organizations	organization	NOUN
easat-5740	204	3	can	can	AUX
easat-5740	204	4	put	put	VERB
easat-5740	204	5	pressure	pressure	NOUN
easat-5740	204	6	on	on	ADP
easat-5740	204	7	companies	company	NOUN
easat-5740	204	8	that	that	PRON
easat-5740	204	9	do	do	AUX
easat-5740	204	10	not	not	PART
easat-5740	204	11	care	care	VERB
easat-5740	204	12	about	about	ADP
easat-5740	204	13	environmental	environmental	ADJ
easat-5740	204	14	issues	issue	NOUN
easat-5740	204	15	,	,	PUNCT
easat-5740	204	16	because	because	SCONJ
easat-5740	204	17	this	this	PRON
easat-5740	204	18	also	also	ADV
easat-5740	204	19	creates	create	VERB
easat-5740	204	20	customers	customer	NOUN
easat-5740	204	21	who	who	PRON
easat-5740	204	22	interested	interest	VERB
easat-5740	204	23	in	in	ADP
easat-5740	204	24	these	these	DET
easat-5740	204	25	issues	issue	NOUN
easat-5740	204	26	in	in	ADP
easat-5740	204	27	addition	addition	NOUN
easat-5740	204	28	to	to	ADP
easat-5740	204	29	issues	issue	NOUN
easat-5740	204	30	such	such	ADJ
easat-5740	204	31	as	as	ADP
easat-5740	204	32	consumer	consumer	NOUN
easat-5740	204	33	rights	right	NOUN
easat-5740	204	34	,	,	PUNCT
easat-5740	204	35	consumer	consumer	NOUN
easat-5740	204	36	protection	protection	NOUN
easat-5740	204	37	or	or	CCONJ
easat-5740	204	38	consumer	consumer	NOUN
easat-5740	204	39	privacy	privacy	NOUN
easat-5740	204	40	.	.	PUNCT
easat-5740	205	1	employees	employee	NOUN
easat-5740	205	2	play	play	VERB
easat-5740	205	3	an	an	DET
easat-5740	205	4	important	important	ADJ
easat-5740	205	5	role	role	NOUN
easat-5740	205	6	in	in	ADP
easat-5740	205	7	a	a	DET
easat-5740	205	8	company	company	NOUN
easat-5740	205	9	,	,	PUNCT
easat-5740	205	10	therefore	therefore	ADV
easat-5740	205	11	employee	employee	NOUN
easat-5740	205	12	management	management	NOUN
easat-5740	205	13	is	be	AUX
easat-5740	205	14	very	very	ADV
easat-5740	205	15	important	important	ADJ
easat-5740	205	16	.	.	PUNCT
easat-5740	206	1	employees	employee	NOUN
easat-5740	206	2	are	be	AUX
easat-5740	206	3	interested	interested	ADJ
easat-5740	206	4	in	in	ADP
easat-5740	206	5	information	information	NOUN
easat-5740	206	6	related	relate	VERB
easat-5740	206	7	to	to	ADP
easat-5740	206	8	the	the	DET
easat-5740	206	9	company	company	NOUN
easat-5740	206	10	's	's	PART
easat-5740	206	11	financial	financial	ADJ
easat-5740	206	12	performance	performance	NOUN
easat-5740	206	13	,	,	PUNCT
easat-5740	206	14	work	work	NOUN
easat-5740	206	15	environment	environment	NOUN
easat-5740	206	16	and	and	CCONJ
easat-5740	206	17	safety	safety	NOUN
easat-5740	206	18	,	,	PUNCT
easat-5740	206	19	career	career	NOUN
easat-5740	206	20	development	development	NOUN
easat-5740	206	21	programs	program	NOUN
easat-5740	206	22	and	and	CCONJ
easat-5740	206	23	equality	equality	NOUN
easat-5740	206	24	.	.	PUNCT
easat-5740	207	1	research	research	NOUN
easat-5740	207	2	conducted	conduct	VERB
easat-5740	207	3	vitolla	vitolla	NOUN
easat-5740	207	4	,	,	PUNCT
easat-5740	207	5	et	et	PROPN
easat-5740	207	6	al	al	PROPN
easat-5740	207	7	.	.	PUNCT
easat-5740	208	1	[	[	X
easat-5740	208	2	55	55	NUM
easat-5740	208	3	]	]	PUNCT
easat-5740	208	4	used	use	VERB
easat-5740	208	5	a	a	DET
easat-5740	208	6	sample	sample	NOUN
easat-5740	208	7	of	of	ADP
easat-5740	208	8	145	145	NUM
easat-5740	208	9	companies	company	NOUN
easat-5740	208	10	that	that	PRON
easat-5740	208	11	had	have	AUX
easat-5740	208	12	adopted	adopt	VERB
easat-5740	208	13	integrated	integrated	ADJ
easat-5740	208	14	reporting	reporting	NOUN
easat-5740	208	15	,	,	PUNCT
easat-5740	208	16	empirically	empirically	ADV
easat-5740	208	17	proving	prove	VERB
easat-5740	208	18	the	the	DET
easat-5740	208	19	existence	existence	NOUN
easat-5740	208	20	of	of	ADP
easat-5740	208	21	pressure	pressure	NOUN
easat-5740	208	22	from	from	ADP
easat-5740	208	23	stakeholder	stakeholder	NOUN
easat-5740	208	24	both	both	CCONJ
easat-5740	208	25	internal	internal	ADJ
easat-5740	208	26	and	and	CCONJ
easat-5740	208	27	external	external	ADJ
easat-5740	208	28	which	which	PRON
easat-5740	208	29	are	be	AUX
easat-5740	208	30	measured	measure	VERB
easat-5740	208	31	by	by	ADP
easat-5740	208	32	variables	variable	NOUN
easat-5740	208	33	customers	customer	NOUN
easat-5740	208	34	pressure	pressure	NOUN
easat-5740	208	35	,	,	PUNCT
easat-5740	208	36	environmental	environmental	ADJ
easat-5740	208	37	organization	organization	NOUN
easat-5740	208	38	pressurand	pressurand	NOUN
easat-5740	208	39	,	,	PUNCT
easat-5740	208	40	employees	employee	NOUN
easat-5740	208	41	pressure	pressure	NOUN
easat-5740	208	42	,	,	PUNCT
easat-5740	208	43	shareholders	shareholder	NOUN
easat-5740	208	44	pressure	pressure	NOUN
easat-5740	208	45	and	and	CCONJ
easat-5740	208	46	governments	government	NOUN
easat-5740	208	47	pressure	pressure	NOUN
easat-5740	208	48	can	can	AUX
easat-5740	208	49	affect	affect	VERB
easat-5740	208	50	the	the	DET
easat-5740	208	51	quality	quality	NOUN
easat-5740	208	52	of	of	ADP
easat-5740	208	53	disclosure	disclosure	NOUN
easat-5740	208	54	integrated	integrate	VERB
easat-5740	208	55	reporting	reporting	NOUN
easat-5740	208	56	.	.	PUNCT
easat-5740	209	1	research	research	NOUN
easat-5740	209	2	conducted	conduct	VERB
easat-5740	209	3	by	by	ADP
easat-5740	209	4	vitolla	vitolla	NOUN
easat-5740	209	5	,	,	PUNCT
easat-5740	209	6	et	et	PROPN
easat-5740	209	7	al	al	PROPN
easat-5740	209	8	.	.	PUNCT
easat-5740	210	1	[	[	X
easat-5740	210	2	49	49	NUM
easat-5740	210	3	]	]	PUNCT
easat-5740	210	4	used	use	VERB
easat-5740	210	5	a	a	DET
easat-5740	210	6	sample	sample	NOUN
easat-5740	210	7	of	of	ADP
easat-5740	210	8	87	87	NUM
easat-5740	210	9	publishing	publish	VERB
easat-5740	210	10	financial	financial	ADJ
easat-5740	210	11	institutions	institution	NOUN
easat-5740	210	12	integrated	integrate	VERB
easat-5740	210	13	reporting	reporting	NOUN
easat-5740	210	14	in	in	ADP
easat-5740	210	15	2017	2017	NUM
easat-5740	210	16	,	,	PUNCT
easat-5740	210	17	obtained	obtain	VERB
easat-5740	210	18	empirical	empirical	ADJ
easat-5740	210	19	evidence	evidence	NOUN
easat-5740	210	20	that	that	SCONJ
easat-5740	210	21	firm	firm	ADJ
easat-5740	210	22	characteristics	characteristic	NOUN
easat-5740	210	23	which	which	PRON
easat-5740	210	24	is	be	AUX
easat-5740	210	25	seen	see	VERB
easat-5740	210	26	based	base	VERB
easat-5740	210	27	on	on	ADP
easat-5740	210	28	profitability	profitability	NOUN
easat-5740	210	29	,	,	PUNCT
easat-5740	210	30	firm	firm	ADJ
easat-5740	210	31	size	size	NOUN
easat-5740	210	32	,	,	PUNCT
easat-5740	210	33	financial	financial	ADJ
easat-5740	210	34	leverage	leverage	NOUN
easat-5740	210	35	and	and	CCONJ
easat-5740	210	36	legal	legal	ADJ
easat-5740	210	37	system	system	NOUN
easat-5740	210	38	is	be	AUX
easat-5740	210	39	a	a	DET
easat-5740	210	40	factor	factor	NOUN
easat-5740	210	41	that	that	PRON
easat-5740	210	42	influences	influence	VERB
easat-5740	210	43	the	the	DET
easat-5740	210	44	quality	quality	NOUN
easat-5740	210	45	of	of	ADP
easat-5740	210	46	disclosure	disclosure	NOUN
easat-5740	210	47	integrated	integrate	VERB
easat-5740	210	48	reporting	reporting	NOUN
easat-5740	210	49	.	.	PUNCT
easat-5740	211	1	research	research	NOUN
easat-5740	211	2	conducted	conduct	VERB
easat-5740	211	3	wang	wang	PROPN
easat-5740	211	4	,	,	PUNCT
easat-5740	211	5	et	et	PROPN
easat-5740	211	6	al	al	PROPN
easat-5740	211	7	.	.	PUNCT
easat-5740	212	1	[	[	X
easat-5740	212	2	45	45	NUM
easat-5740	212	3	]	]	PUNCT
easat-5740	212	4	used	use	VERB
easat-5740	212	5	a	a	DET
easat-5740	212	6	sample	sample	NOUN
easat-5740	212	7	of	of	ADP
easat-5740	212	8	the	the	DET
easat-5740	212	9	100	100	NUM
easat-5740	212	10	largest	large	ADJ
easat-5740	212	11	companies	company	NOUN
easat-5740	212	12	listed	list	VERB
easat-5740	212	13	on	on	ADP
easat-5740	212	14	the	the	DET
easat-5740	212	15	stock	stock	PROPN
easat-5740	212	16	exchange	exchange	PROPN
easat-5740	212	17	johannesburg	johannesburg	PROPN
easat-5740	212	18	in	in	ADP
easat-5740	212	19	the	the	DET
easat-5740	212	20	2012	2012	NUM
easat-5740	212	21	-	-	SYM
easat-5740	212	22	2015	2015	NUM
easat-5740	212	23	research	research	NOUN
easat-5740	212	24	period	period	NOUN
easat-5740	212	25	,	,	PUNCT
easat-5740	212	26	evidence	evidence	NOUN
easat-5740	212	27	was	be	AUX
easat-5740	212	28	obtained	obtain	VERB
easat-5740	212	29	that	that	SCONJ
easat-5740	212	30	governance	governance	NOUN
easat-5740	212	31	mechanisms	mechanism	NOUN
easat-5740	212	32	are	be	AUX
easat-5740	212	33	a	a	DET
easat-5740	212	34	guarantee	guarantee	NOUN
easat-5740	212	35	of	of	ADP
easat-5740	212	36	disclosure	disclosure	NOUN
easat-5740	212	37	integrated	integrate	VERB
easat-5740	212	38	reporting	reporting	NOUN
easat-5740	212	39	.	.	PUNCT
easat-5740	213	1	research	research	NOUN
easat-5740	213	2	conducted	conduct	VERB
easat-5740	213	3	by	by	ADP
easat-5740	213	4	fuhrmann	fuhrmann	NOUN
easat-5740	213	5	[	[	X
easat-5740	213	6	47	47	NUM
easat-5740	213	7	]	]	PUNCT
easat-5740	213	8	using	use	VERB
easat-5740	213	9	a	a	DET
easat-5740	213	10	sample	sample	NOUN
easat-5740	213	11	of	of	ADP
easat-5740	213	12	2000	2000	NUM
easat-5740	213	13	companies	company	NOUN
easat-5740	213	14	in	in	ADP
easat-5740	213	15	the	the	DET
easat-5740	213	16	2012	2012	NUM
easat-5740	213	17	-	-	SYM
easat-5740	213	18	2016	2016	NUM
easat-5740	213	19	research	research	NOUN
easat-5740	213	20	period	period	NOUN
easat-5740	213	21	obtained	obtain	VERB
easat-5740	213	22	empirical	empirical	ADJ
easat-5740	213	23	evidence	evidence	NOUN
easat-5740	213	24	that	that	PRON
easat-5740	213	25	disclosure	disclosure	VERB
easat-5740	213	26	integrated	integrate	VERB
easat-5740	213	27	reporting	reporting	NOUN
easat-5740	213	28	influenced	influence	VERB
easat-5740	213	29	by	by	ADP
easat-5740	213	30	the	the	DET
easat-5740	213	31	characteristics	characteristic	NOUN
easat-5740	213	32	of	of	ADP
easat-5740	213	33	a	a	DET
easat-5740	213	34	company	company	NOUN
easat-5740	213	35	such	such	ADJ
easat-5740	213	36	as	as	ADP
easat-5740	213	37	lower	low	ADJ
easat-5740	213	38	profitability	profitability	NOUN
easat-5740	213	39	,	,	PUNCT
easat-5740	213	40	market	market	NOUN
easat-5740	213	41	-	-	PUNCT
easat-5740	213	42	to	to	ADP
easat-5740	213	43	-	-	PUNCT
easat-5740	213	44	book	book	NOUN
easat-5740	213	45	value	value	NOUN
easat-5740	213	46	higher	high	ADJ
easat-5740	213	47	,	,	PUNCT
easat-5740	213	48	level	level	NOUN
easat-5740	213	49	leverage	leverage	NOUN
easat-5740	213	50	lower	low	ADJ
easat-5740	213	51	levels	level	NOUN
easat-5740	213	52	of	of	ADP
easat-5740	213	53	market	market	NOUN
easat-5740	213	54	concentration	concentration	NOUN
easat-5740	213	55	in	in	ADP
easat-5740	213	56	a	a	DET
easat-5740	213	57	particular	particular	ADJ
easat-5740	213	58	industry	industry	NOUN
easat-5740	213	59	.	.	PUNCT
easat-5740	214	1	apart	apart	ADV
easat-5740	214	2	from	from	ADP
easat-5740	214	3	the	the	DET
easat-5740	214	4	characteristics	characteristic	NOUN
easat-5740	214	5	of	of	ADP
easat-5740	214	6	a	a	DET
easat-5740	214	7	company	company	NOUN
easat-5740	214	8	,	,	PUNCT
easat-5740	214	9	there	there	PRON
easat-5740	214	10	is	be	VERB
easat-5740	214	11	a	a	DET
easat-5740	214	12	higher	high	ADJ
easat-5740	214	13	social	social	ADJ
easat-5740	214	14	performance	performance	NOUN
easat-5740	214	15	and	and	CCONJ
easat-5740	214	16	the	the	DET
easat-5740	214	17	legal	legal	ADJ
easat-5740	214	18	system	system	NOUN
easat-5740	214	19	adopted	adopt	VERB
easat-5740	214	20	,	,	PUNCT
easat-5740	214	21	namely	namely	ADV
easat-5740	214	22	civil	civil	ADJ
easat-5740	214	23	law	law	NOUN
easat-5740	214	24	is	be	AUX
easat-5740	214	25	a	a	DET
easat-5740	214	26	factor	factor	NOUN
easat-5740	214	27	that	that	PRON
easat-5740	214	28	can	can	AUX
easat-5740	214	29	influence	influence	VERB
easat-5740	214	30	disclosure	disclosure	NOUN
easat-5740	214	31	integrated	integrate	VERB
easat-5740	214	32	reporting	reporting	NOUN
easat-5740	214	33	,	,	PUNCT
easat-5740	214	34	this	this	PRON
easat-5740	214	35	is	be	AUX
easat-5740	214	36	in	in	ADP
easat-5740	214	37	line	line	NOUN
easat-5740	214	38	with	with	ADP
easat-5740	214	39	the	the	DET
easat-5740	214	40	results	result	NOUN
easat-5740	214	41	of	of	ADP
easat-5740	214	42	research	research	NOUN
easat-5740	214	43	friasaceituno	friasaceituno	PROPN
easat-5740	214	44	,	,	PUNCT
easat-5740	214	45	et	et	PROPN
easat-5740	214	46	al	al	PROPN
easat-5740	214	47	.	.	PUNCT
easat-5740	215	1	[	[	X
easat-5740	215	2	31	31	NUM
easat-5740	215	3	]	]	PUNCT
easat-5740	215	4	which	which	PRON
easat-5740	215	5	provides	provide	VERB
easat-5740	215	6	empirical	empirical	ADJ
easat-5740	215	7	evidence	evidence	NOUN
easat-5740	215	8	that	that	SCONJ
easat-5740	215	9	companies	company	NOUN
easat-5740	215	10	located	locate	VERB
easat-5740	215	11	in	in	ADP
easat-5740	215	12	countries	country	NOUN
easat-5740	215	13	that	that	PRON
easat-5740	215	14	adhere	adhere	VERB
easat-5740	215	15	to	to	ADP
easat-5740	215	16	a	a	DET
easat-5740	215	17	civil	civil	ADJ
easat-5740	215	18	law	law	NOUN
easat-5740	215	19	legal	legal	ADJ
easat-5740	215	20	system	system	NOUN
easat-5740	215	21	are	be	AUX
easat-5740	215	22	more	more	ADV
easat-5740	215	23	likely	likely	ADJ
easat-5740	215	24	to	to	PART
easat-5740	215	25	create	create	VERB
easat-5740	215	26	and	and	CCONJ
easat-5740	215	27	publish	publish	VERB
easat-5740	215	28	integrated	integrated	ADJ
easat-5740	215	29	reporting	reporting	NOUN
easat-5740	215	30	.	.	PUNCT
easat-5740	216	1	research	research	NOUN
easat-5740	216	2	conducted	conduct	VERB
easat-5740	216	3	lai	lai	PROPN
easat-5740	216	4	,	,	PUNCT
easat-5740	216	5	et	et	PROPN
easat-5740	216	6	al	al	PROPN
easat-5740	216	7	.	.	PUNCT
easat-5740	217	1	[	[	X
easat-5740	217	2	51	51	NUM
easat-5740	217	3	]	]	PUNCT
easat-5740	217	4	using	use	VERB
easat-5740	217	5	a	a	DET
easat-5740	217	6	sample	sample	NOUN
easat-5740	217	7	of	of	ADP
easat-5740	217	8	52	52	NUM
easat-5740	217	9	companies	company	NOUN
easat-5740	217	10	,	,	PUNCT
easat-5740	217	11	hypothesized	hypothesize	VERB
easat-5740	217	12	in	in	ADP
easat-5740	217	13	his	his	PRON
easat-5740	217	14	research	research	NOUN
easat-5740	217	15	that	that	SCONJ
easat-5740	217	16	a	a	DET
easat-5740	217	17	weaker	weak	ADJ
easat-5740	217	18	esg	esg	NOUN
easat-5740	217	19	disclosure	disclosure	NOUN
easat-5740	217	20	rating	rating	NOUN
easat-5740	217	21	is	be	AUX
easat-5740	217	22	more	more	ADV
easat-5740	217	23	likely	likely	ADJ
easat-5740	217	24	to	to	PART
easat-5740	217	25	be	be	AUX
easat-5740	217	26	adopted	adopt	VERB
easat-5740	217	27	.	.	PUNCT
easat-5740	218	1	integrated	integrate	VERB
easat-5740	218	2	reporting	reporting	NOUN
easat-5740	218	3	unacceptable	unacceptable	ADJ
easat-5740	218	4	,	,	PUNCT
easat-5740	218	5	it	it	PRON
easat-5740	218	6	provides	provide	VERB
easat-5740	218	7	evidence	evidence	NOUN
easat-5740	218	8	that	that	SCONJ
easat-5740	218	9	the	the	DET
easat-5740	218	10	company	company	NOUN
easat-5740	218	11	does	do	AUX
easat-5740	218	12	not	not	PART
easat-5740	218	13	use	use	VERB
easat-5740	218	14	integrated	integrated	ADJ
easat-5740	218	15	reporting	reporting	NOUN
easat-5740	218	16	to	to	PART
easat-5740	218	17	improve	improve	VERB
easat-5740	218	18	the	the	DET
easat-5740	218	19	quality	quality	NOUN
easat-5740	218	20	of	of	ADP
easat-5740	218	21	sustainability	sustainability	NOUN
easat-5740	218	22	disclosures	disclosure	NOUN
easat-5740	218	23	,	,	PUNCT
easat-5740	218	24	as	as	SCONJ
easat-5740	218	25	measured	measure	VERB
easat-5740	218	26	by	by	ADP
easat-5740	218	27	the	the	DET
easat-5740	218	28	bloomberg	bloomberg	PROPN
easat-5740	218	29	score	score	NOUN
easat-5740	218	30	.	.	PUNCT
easat-5740	219	1	company	company	NOUN
easat-5740	219	2	size	size	NOUN
easat-5740	219	3	as	as	ADP
easat-5740	219	4	a	a	DET
easat-5740	219	5	factor	factor	NOUN
easat-5740	219	6	that	that	PRON
easat-5740	219	7	can	can	AUX
easat-5740	219	8	influence	influence	VERB
easat-5740	219	9	adoption	adoption	NOUN
easat-5740	219	10	integrated	integrate	VERB
easat-5740	219	11	reporting	reporting	NOUN
easat-5740	219	12	,	,	PUNCT
easat-5740	219	13	whereas	whereas	SCONJ
easat-5740	219	14	higher	high	ADJ
easat-5740	219	15	leverage	leverage	NOUN
easat-5740	219	16	,	,	PUNCT
easat-5740	219	17	lower	low	ADJ
easat-5740	219	18	profitability	profitability	NOUN
easat-5740	219	19	,	,	PUNCT
easat-5740	219	20	firms	firm	NOUN
easat-5740	219	21	in	in	ADP
easat-5740	219	22	environmentally	environmentally	ADV
easat-5740	219	23	sensitive	sensitive	ADJ
easat-5740	219	24	industries	industry	NOUN
easat-5740	219	25	is	be	AUX
easat-5740	219	26	not	not	PART
easat-5740	219	27	a	a	DET
easat-5740	219	28	factor	factor	NOUN
easat-5740	219	29	that	that	PRON
easat-5740	219	30	can	can	AUX
easat-5740	219	31	influence	influence	VERB
easat-5740	219	32	adoption	adoption	NOUN
easat-5740	219	33	integrated	integrate	VERB
easat-5740	219	34	reporting	reporting	NOUN
easat-5740	219	35	.	.	PUNCT
easat-5740	220	1	based	base	VERB
easat-5740	220	2	on	on	ADP
easat-5740	220	3	previous	previous	ADJ
easat-5740	220	4	descriptions	description	NOUN
easat-5740	220	5	,	,	PUNCT
easat-5740	220	6	research	research	NOUN
easat-5740	220	7	with	with	ADP
easat-5740	220	8	topics	topic	NOUN
easat-5740	220	9	integrated	integrate	VERB
easat-5740	220	10	reporting	reporting	NOUN
easat-5740	220	11	of	of	ADP
easat-5740	220	12	course	course	NOUN
easat-5740	220	13	,	,	PUNCT
easat-5740	220	14	it	it	PRON
easat-5740	220	15	is	be	AUX
easat-5740	220	16	interesting	interesting	ADJ
easat-5740	220	17	to	to	PART
easat-5740	220	18	study	study	VERB
easat-5740	220	19	in	in	ADP
easat-5740	220	20	more	more	ADJ
easat-5740	220	21	depth	depth	NOUN
easat-5740	220	22	because	because	SCONJ
easat-5740	220	23	currently	currently	ADV
easat-5740	220	24	there	there	PRON
easat-5740	220	25	is	be	VERB
easat-5740	220	26	a	a	DET
easat-5740	220	27	phenomenon	phenomenon	NOUN
easat-5740	220	28	that	that	PRON
easat-5740	220	29	shows	show	VERB
easat-5740	220	30	an	an	DET
easat-5740	220	31	increasing	increase	VERB
easat-5740	220	32	2034	2034	NUM
easat-5740	220	33	edelweiss	edelweiss	PROPN
easat-5740	220	34	applied	apply	VERB
easat-5740	220	35	science	science	NOUN
easat-5740	220	36	and	and	CCONJ
easat-5740	220	37	technology	technology	NOUN
easat-5740	220	38	issn	issn	PROPN
easat-5740	220	39	:	:	PUNCT
easat-5740	220	40	2576	2576	NUM
easat-5740	220	41	-	-	SYM
easat-5740	220	42	8484	8484	NUM
easat-5740	220	43	vol	vol	NOUN
easat-5740	220	44	.	.	PROPN
easat-5740	221	1	9	9	NUM
easat-5740	221	2	,	,	PUNCT
easat-5740	221	3	no	no	INTJ
easat-5740	221	4	.	.	NOUN
easat-5740	222	1	3	3	NUM
easat-5740	222	2	:	:	PUNCT
easat-5740	222	3	2022	2022	NUM
easat-5740	222	4	-	-	SYM
easat-5740	222	5	2037	2037	NUM
easat-5740	222	6	,	,	PUNCT
easat-5740	222	7	2025	2025	NUM
easat-5740	222	8	doi	doi	NOUN
easat-5740	222	9	:	:	PUNCT
easat-5740	222	10	10.55214/25768484.v9i3.5740	10.55214/25768484.v9i3.5740	NUM
easat-5740	222	11	©	©	PROPN
easat-5740	222	12	2025	2025	NUM
easat-5740	222	13	by	by	ADP
easat-5740	222	14	the	the	DET
easat-5740	222	15	authors	author	NOUN
easat-5740	222	16	;	;	PUNCT
easat-5740	223	1	licensee	licensee	PROPN
easat-5740	223	2	learning	learn	VERB
easat-5740	223	3	gate	gate	NOUN
easat-5740	223	4	trend	trend	NOUN
easat-5740	223	5	in	in	ADP
easat-5740	223	6	corporate	corporate	ADJ
easat-5740	223	7	reporting	reporting	NOUN
easat-5740	223	8	using	use	VERB
easat-5740	223	9	integrated	integrate	VERB
easat-5740	223	10	reporting	reporting	NOUN
easat-5740	223	11	and	and	CCONJ
easat-5740	223	12	currently	currently	ADV
easat-5740	223	13	existing	exist	VERB
easat-5740	223	14	standard	standard	ADJ
easat-5740	223	15	setters	setter	NOUN
easat-5740	223	16	are	be	AUX
easat-5740	223	17	aggressively	aggressively	ADV
easat-5740	223	18	promoting	promote	VERB
easat-5740	223	19	this	this	DET
easat-5740	223	20	form	form	NOUN
easat-5740	223	21	of	of	ADP
easat-5740	223	22	corporate	corporate	ADJ
easat-5740	223	23	reporting	reporting	NOUN
easat-5740	223	24	model	model	NOUN
easat-5740	223	25	to	to	ADP
easat-5740	223	26	various	various	ADJ
easat-5740	223	27	countries	country	NOUN
easat-5740	223	28	throughout	throughout	ADP
easat-5740	223	29	the	the	DET
easat-5740	223	30	world	world	NOUN
easat-5740	223	31	.	.	PUNCT
easat-5740	224	1	based	base	VERB
easat-5740	224	2	on	on	ADP
easat-5740	224	3	this	this	PRON
easat-5740	224	4	,	,	PUNCT
easat-5740	224	5	empirical	empirical	ADJ
easat-5740	224	6	evidence	evidence	NOUN
easat-5740	224	7	is	be	AUX
easat-5740	224	8	needed	need	VERB
easat-5740	224	9	on	on	ADP
easat-5740	224	10	the	the	DET
easat-5740	224	11	factors	factor	NOUN
easat-5740	224	12	that	that	PRON
easat-5740	224	13	influence	influence	VERB
easat-5740	224	14	the	the	DET
easat-5740	224	15	adoption	adoption	NOUN
easat-5740	224	16	of	of	ADP
easat-5740	224	17	integrated	integrated	ADJ
easat-5740	224	18	reporting	reporting	NOUN
easat-5740	224	19	,	,	PUNCT
easat-5740	224	20	what	what	PRON
easat-5740	224	21	is	be	AUX
easat-5740	224	22	no	no	PRON
easat-5740	224	23	less	less	ADV
easat-5740	224	24	important	important	ADJ
easat-5740	224	25	is	be	AUX
easat-5740	224	26	the	the	DET
easat-5740	224	27	theoretical	theoretical	ADJ
easat-5740	224	28	foundation	foundation	NOUN
easat-5740	224	29	that	that	PRON
easat-5740	224	30	is	be	AUX
easat-5740	224	31	built	build	VERB
easat-5740	224	32	as	as	ADP
easat-5740	224	33	a	a	DET
easat-5740	224	34	foundation	foundation	NOUN
easat-5740	224	35	for	for	ADP
easat-5740	224	36	conducting	conduct	VERB
easat-5740	224	37	research	research	NOUN
easat-5740	224	38	integrated	integrate	VERB
easat-5740	224	39	reporting	reporting	NOUN
easat-5740	224	40	.	.	PUNCT
easat-5740	225	1	7	7	X
easat-5740	225	2	.	.	X
easat-5740	225	3	conclusion	conclusion	NOUN
easat-5740	225	4	the	the	DET
easat-5740	225	5	theoretical	theoretical	ADJ
easat-5740	225	6	basis	basis	NOUN
easat-5740	225	7	used	use	VERB
easat-5740	225	8	in	in	ADP
easat-5740	225	9	research	research	NOUN
easat-5740	225	10	on	on	ADP
easat-5740	225	11	integrated	integrated	ADJ
easat-5740	225	12	reporting	reporting	NOUN
easat-5740	225	13	is	be	AUX
easat-5740	225	14	dominated	dominate	VERB
easat-5740	225	15	by	by	ADP
easat-5740	225	16	the	the	DET
easat-5740	225	17	foundation	foundation	NOUN
easat-5740	225	18	agency	agency	PROPN
easat-5740	225	19	theory	theory	NOUN
easat-5740	225	20	and	and	CCONJ
easat-5740	225	21	stakeholder	stakeholder	NOUN
easat-5740	225	22	theory	theory	NOUN
easat-5740	225	23	.	.	PUNCT
easat-5740	226	1	apart	apart	ADV
easat-5740	226	2	from	from	ADP
easat-5740	226	3	these	these	DET
easat-5740	226	4	two	two	NUM
easat-5740	226	5	theories	theory	NOUN
easat-5740	226	6	,	,	PUNCT
easat-5740	226	7	other	other	ADJ
easat-5740	226	8	theories	theory	NOUN
easat-5740	226	9	are	be	AUX
easat-5740	226	10	used	use	VERB
easat-5740	226	11	in	in	ADP
easat-5740	226	12	research	research	NOUN
easat-5740	226	13	on	on	ADP
easat-5740	226	14	integrated	integrate	VERB
easat-5740	226	15	reporting	reporting	NOUN
easat-5740	226	16	institutional	institutional	ADJ
easat-5740	226	17	theory	theory	NOUN
easat-5740	226	18	,	,	PUNCT
easat-5740	226	19	legitimacy	legitimacy	NOUN
easat-5740	226	20	theory	theory	NOUN
easat-5740	226	21	,	,	PUNCT
easat-5740	226	22	signaling	signal	VERB
easat-5740	226	23	theory	theory	NOUN
easat-5740	226	24	,	,	PUNCT
easat-5740	226	25	proprietary	proprietary	ADJ
easat-5740	226	26	cost	cost	NOUN
easat-5740	226	27	theory	theory	NOUN
easat-5740	226	28	,	,	PUNCT
easat-5740	226	29	diffusion	diffusion	NOUN
easat-5740	226	30	of	of	ADP
easat-5740	226	31	innovation	innovation	NOUN
easat-5740	226	32	theory	theory	NOUN
easat-5740	226	33	,	,	PUNCT
easat-5740	226	34	and	and	CCONJ
easat-5740	226	35	voluntary	voluntary	ADJ
easat-5740	226	36	disclosure	disclosure	NOUN
easat-5740	226	37	theory	theory	NOUN
easat-5740	226	38	.	.	PUNCT
easat-5740	227	1	factors	factor	NOUN
easat-5740	227	2	or	or	CCONJ
easat-5740	227	3	determinants	determinant	NOUN
easat-5740	227	4	that	that	PRON
easat-5740	227	5	influence	influence	VERB
easat-5740	227	6	integrated	integrated	ADJ
easat-5740	227	7	reporting	reporting	NOUN
easat-5740	227	8	can	can	AUX
easat-5740	227	9	be	be	AUX
easat-5740	227	10	seen	see	VERB
easat-5740	227	11	into	into	ADP
easat-5740	227	12	two	two	NUM
easat-5740	227	13	factors	factor	NOUN
easat-5740	227	14	,	,	PUNCT
easat-5740	227	15	namely	namely	ADV
easat-5740	227	16	(	(	PUNCT
easat-5740	227	17	1	1	X
easat-5740	227	18	)	)	PUNCT
easat-5740	227	19	internal	internal	ADJ
easat-5740	227	20	factors	factor	NOUN
easat-5740	227	21	such	such	ADJ
easat-5740	227	22	as	as	ADP
easat-5740	227	23	governance	governance	NOUN
easat-5740	227	24	mechanisms	mechanism	NOUN
easat-5740	227	25	,	,	PUNCT
easat-5740	227	26	company	company	NOUN
easat-5740	227	27	characteristics	characteristic	NOUN
easat-5740	227	28	,	,	PUNCT
easat-5740	227	29	and	and	CCONJ
easat-5740	227	30	ownership	ownership	NOUN
easat-5740	227	31	structure	structure	NOUN
easat-5740	227	32	;	;	PUNCT
easat-5740	227	33	(	(	PUNCT
easat-5740	227	34	2	2	X
easat-5740	227	35	)	)	PUNCT
easat-5740	227	36	external	external	ADJ
easat-5740	227	37	factors	factor	NOUN
easat-5740	227	38	such	such	ADJ
easat-5740	227	39	as	as	ADP
easat-5740	227	40	legal	legal	ADJ
easat-5740	227	41	origin	origin	NOUN
easat-5740	227	42	,	,	PUNCT
easat-5740	227	43	institutional	institutional	ADJ
easat-5740	227	44	quality	quality	NOUN
easat-5740	227	45	,	,	PUNCT
easat-5740	227	46	country	country	NOUN
easat-5740	227	47	characteristics	characteristic	NOUN
easat-5740	227	48	,	,	PUNCT
easat-5740	227	49	national	national	ADJ
easat-5740	227	50	culture	culture	NOUN
easat-5740	227	51	,	,	PUNCT
easat-5740	227	52	stakeholders	stakeholder	NOUN
easat-5740	227	53	pressure	pressure	NOUN
easat-5740	227	54	,	,	PUNCT
easat-5740	227	55	competition	competition	NOUN
easat-5740	227	56	from	from	ADP
easat-5740	227	57	new	new	ADJ
easat-5740	227	58	entrants	entrant	NOUN
easat-5740	227	59	and	and	CCONJ
easat-5740	227	60	country	country	NOUN
easat-5740	227	61	-	-	PUNCT
easat-5740	227	62	level	level	NOUN
easat-5740	227	63	accounting	accounting	NOUN
easat-5740	227	64	.	.	PUNCT
easat-5740	228	1	research	research	NOUN
easat-5740	228	2	related	relate	VERB
easat-5740	228	3	to	to	ADP
easat-5740	228	4	integrated	integrate	VERB
easat-5740	228	5	reporting	reporting	NOUN
easat-5740	228	6	shows	show	VERB
easat-5740	228	7	a	a	DET
easat-5740	228	8	very	very	ADV
easat-5740	228	9	rapid	rapid	ADJ
easat-5740	228	10	development	development	NOUN
easat-5740	228	11	trend	trend	NOUN
easat-5740	228	12	,	,	PUNCT
easat-5740	228	13	but	but	CCONJ
easat-5740	228	14	for	for	ADP
easat-5740	228	15	the	the	DET
easat-5740	228	16	research	research	NOUN
easat-5740	228	17	context	context	NOUN
easat-5740	228	18	,	,	PUNCT
easat-5740	228	19	especially	especially	ADV
easat-5740	228	20	which	which	PRON
easat-5740	228	21	will	will	AUX
easat-5740	228	22	use	use	VERB
easat-5740	228	23	samples	sample	NOUN
easat-5740	228	24	from	from	ADP
easat-5740	228	25	companies	company	NOUN
easat-5740	228	26	in	in	ADP
easat-5740	228	27	indonesia	indonesia	PROPN
easat-5740	228	28	that	that	PRON
easat-5740	228	29	do	do	AUX
easat-5740	228	30	not	not	PART
easat-5740	228	31	yet	yet	ADV
easat-5740	228	32	require	require	VERB
easat-5740	228	33	implementation	implementation	NOUN
easat-5740	228	34	of	of	ADP
easat-5740	228	35	integrated	integrated	ADJ
easat-5740	228	36	reporting	reporting	NOUN
easat-5740	228	37	this	this	PRON
easat-5740	228	38	is	be	AUX
easat-5740	228	39	an	an	DET
easat-5740	228	40	interesting	interesting	ADJ
easat-5740	228	41	thing	thing	NOUN
easat-5740	228	42	considering	consider	VERB
easat-5740	228	43	that	that	SCONJ
easat-5740	228	44	one	one	NUM
easat-5740	228	45	of	of	ADP
easat-5740	228	46	the	the	DET
easat-5740	228	47	professional	professional	ADJ
easat-5740	228	48	associations	association	NOUN
easat-5740	228	49	in	in	ADP
easat-5740	228	50	indonesia	indonesia	PROPN
easat-5740	228	51	has	have	AUX
easat-5740	228	52	issued	issue	VERB
easat-5740	228	53	integrated	integrated	ADJ
easat-5740	228	54	reporting	reporting	NOUN
easat-5740	228	55	guidelines	guideline	NOUN
easat-5740	228	56	.	.	PUNCT
easat-5740	229	1	study	study	NOUN
easat-5740	229	2	integrated	integrate	VERB
easat-5740	229	3	reporting	reporting	NOUN
easat-5740	229	4	for	for	ADP
easat-5740	229	5	the	the	DET
easat-5740	229	6	context	context	NOUN
easat-5740	229	7	in	in	ADP
easat-5740	229	8	indonesia	indonesia	PROPN
easat-5740	229	9	,	,	PUNCT
easat-5740	229	10	you	you	PRON
easat-5740	229	11	can	can	AUX
easat-5740	229	12	look	look	VERB
easat-5740	229	13	at	at	ADP
easat-5740	229	14	it	it	PRON
easat-5740	229	15	in	in	ADP
easat-5740	229	16	terms	term	NOUN
easat-5740	229	17	of	of	ADP
easat-5740	229	18	readiness	readiness	NOUN
easat-5740	229	19	for	for	ADP
easat-5740	229	20	use	use	NOUN
easat-5740	229	21	integrated	integrate	VERB
easat-5740	229	22	reporting	reporting	NOUN
easat-5740	229	23	as	as	ADP
easat-5740	229	24	the	the	DET
easat-5740	229	25	main	main	ADJ
easat-5740	229	26	reporting	reporting	NOUN
easat-5740	229	27	medium	medium	NOUN
easat-5740	229	28	for	for	ADP
easat-5740	229	29	companies	company	NOUN
easat-5740	229	30	,	,	PUNCT
easat-5740	229	31	both	both	CCONJ
easat-5740	229	32	in	in	ADP
easat-5740	229	33	terms	term	NOUN
easat-5740	229	34	of	of	ADP
easat-5740	229	35	company	company	NOUN
easat-5740	229	36	readiness	readiness	NOUN
easat-5740	229	37	,	,	PUNCT
easat-5740	229	38	the	the	DET
easat-5740	229	39	readiness	readiness	NOUN
easat-5740	229	40	of	of	ADP
easat-5740	229	41	practicing	practice	VERB
easat-5740	229	42	accountants	accountant	NOUN
easat-5740	229	43	,	,	PUNCT
easat-5740	229	44	and	and	CCONJ
easat-5740	229	45	the	the	DET
easat-5740	229	46	extent	extent	NOUN
easat-5740	229	47	to	to	PART
easat-5740	229	48	which	which	PRON
easat-5740	229	49	academics	academic	NOUN
easat-5740	229	50	know	know	VERB
easat-5740	229	51	and	and	CCONJ
easat-5740	229	52	understand	understand	VERB
easat-5740	229	53	integrated	integrated	ADJ
easat-5740	229	54	reporting	reporting	NOUN
easat-5740	229	55	.	.	PUNCT
easat-5740	230	1	remember	remember	VERB
easat-5740	230	2	integrated	integrated	ADJ
easat-5740	230	3	reporting	reporting	NOUN
easat-5740	230	4	is	be	AUX
easat-5740	230	5	a	a	DET
easat-5740	230	6	new	new	ADJ
easat-5740	230	7	paradigm	paradigm	NOUN
easat-5740	230	8	in	in	ADP
easat-5740	230	9	the	the	DET
easat-5740	230	10	context	context	NOUN
easat-5740	230	11	of	of	ADP
easat-5740	230	12	corporate	corporate	ADJ
easat-5740	230	13	reporting	reporting	NOUN
easat-5740	230	14	,	,	PUNCT
easat-5740	230	15	use	use	VERB
easat-5740	230	16	the	the	DET
easat-5740	230	17	diffusion	diffusion	NOUN
easat-5740	230	18	of	of	ADP
easat-5740	230	19	innovation	innovation	NOUN
easat-5740	230	20	theory	theory	NOUN
easat-5740	230	21	to	to	PART
easat-5740	230	22	study	study	VERB
easat-5740	230	23	in	in	ADP
easat-5740	230	24	more	more	ADJ
easat-5740	230	25	depth	depth	NOUN
easat-5740	230	26	regarding	regard	VERB
easat-5740	230	27	readiness	readiness	NOUN
easat-5740	230	28	to	to	PART
easat-5740	230	29	adopt	adopt	VERB
easat-5740	230	30	integrated	integrated	ADJ
easat-5740	230	31	reporting	reporting	NOUN
easat-5740	230	32	.	.	PUNCT
easat-5740	231	1	apart	apart	ADV
easat-5740	231	2	from	from	ADP
easat-5740	231	3	that	that	PRON
easat-5740	231	4	,	,	PUNCT
easat-5740	231	5	from	from	ADP
easat-5740	231	6	the	the	DET
easat-5740	231	7	research	research	NOUN
easat-5740	231	8	results	result	NOUN
easat-5740	231	9	above	above	ADV
easat-5740	231	10	,	,	PUNCT
easat-5740	231	11	the	the	DET
easat-5740	231	12	majority	majority	NOUN
easat-5740	231	13	of	of	ADP
easat-5740	231	14	researchers	researcher	NOUN
easat-5740	231	15	use	use	VERB
easat-5740	231	16	content	content	NOUN
easat-5740	231	17	analysis	analysis	NOUN
easat-5740	231	18	as	as	ADP
easat-5740	231	19	the	the	DET
easat-5740	231	20	dominant	dominant	ADJ
easat-5740	231	21	indicator	indicator	NOUN
easat-5740	231	22	in	in	ADP
easat-5740	231	23	measuring	measure	VERB
easat-5740	231	24	integrated	integrated	ADJ
easat-5740	231	25	reporting	reporting	NOUN
easat-5740	231	26	,	,	PUNCT
easat-5740	231	27	future	future	ADJ
easat-5740	231	28	researchers	researcher	NOUN
easat-5740	231	29	can	can	AUX
easat-5740	231	30	look	look	VERB
easat-5740	231	31	at	at	ADP
easat-5740	231	32	developing	develop	VERB
easat-5740	231	33	measurement	measurement	NOUN
easat-5740	231	34	indicators	indicator	NOUN
easat-5740	231	35	of	of	ADP
easat-5740	231	36	integrated	integrated	ADJ
easat-5740	231	37	reporting	reporting	NOUN
easat-5740	231	38	for	for	ADP
easat-5740	231	39	example	example	NOUN
easat-5740	231	40	by	by	ADP
easat-5740	231	41	using	use	VERB
easat-5740	231	42	a	a	DET
easat-5740	231	43	questionnaire	questionnaire	NOUN
easat-5740	231	44	instrument	instrument	NOUN
easat-5740	231	45	to	to	PART
easat-5740	231	46	see	see	VERB
easat-5740	231	47	the	the	DET
easat-5740	231	48	extent	extent	NOUN
easat-5740	231	49	of	of	ADP
easat-5740	231	50	understanding	understanding	NOUN
easat-5740	231	51	and	and	CCONJ
easat-5740	231	52	readiness	readiness	NOUN
easat-5740	231	53	for	for	ADP
easat-5740	231	54	implementation	implementation	NOUN
easat-5740	231	55	integrated	integrate	VERB
easat-5740	231	56	reporting	reporting	NOUN
easat-5740	231	57	for	for	ADP
easat-5740	231	58	the	the	DET
easat-5740	231	59	context	context	NOUN
easat-5740	231	60	of	of	ADP
easat-5740	231	61	companies	company	NOUN
easat-5740	231	62	in	in	ADP
easat-5740	231	63	indonesia	indonesia	PROPN
easat-5740	231	64	.	.	PUNCT
easat-5740	232	1	transparency	transparency	NOUN
easat-5740	232	2	:	:	PUNCT
easat-5740	232	3	the	the	DET
easat-5740	232	4	authors	author	NOUN
easat-5740	232	5	confirm	confirm	VERB
easat-5740	232	6	that	that	SCONJ
easat-5740	232	7	the	the	DET
easat-5740	232	8	manuscript	manuscript	NOUN
easat-5740	232	9	is	be	AUX
easat-5740	232	10	an	an	DET
easat-5740	232	11	honest	honest	ADJ
easat-5740	232	12	,	,	PUNCT
easat-5740	232	13	accurate	accurate	ADJ
easat-5740	232	14	,	,	PUNCT
easat-5740	232	15	and	and	CCONJ
easat-5740	232	16	transparent	transparent	ADJ
easat-5740	232	17	account	account	NOUN
easat-5740	232	18	of	of	ADP
easat-5740	232	19	the	the	DET
easat-5740	232	20	study	study	NOUN
easat-5740	232	21	;	;	PUNCT
easat-5740	232	22	that	that	SCONJ
easat-5740	232	23	no	no	DET
easat-5740	232	24	vital	vital	ADJ
easat-5740	232	25	features	feature	NOUN
easat-5740	232	26	of	of	ADP
easat-5740	232	27	the	the	DET
easat-5740	232	28	study	study	NOUN
easat-5740	232	29	have	have	AUX
easat-5740	232	30	been	be	AUX
easat-5740	232	31	omitted	omit	VERB
easat-5740	232	32	;	;	PUNCT
easat-5740	232	33	and	and	CCONJ
easat-5740	232	34	that	that	SCONJ
easat-5740	232	35	any	any	DET
easat-5740	232	36	discrepancies	discrepancy	NOUN
easat-5740	232	37	from	from	ADP
easat-5740	232	38	the	the	DET
easat-5740	232	39	study	study	NOUN
easat-5740	232	40	as	as	SCONJ
easat-5740	232	41	planned	plan	VERB
easat-5740	232	42	have	have	AUX
easat-5740	232	43	been	be	AUX
easat-5740	232	44	explained	explain	VERB
easat-5740	232	45	.	.	PUNCT
easat-5740	233	1	this	this	DET
easat-5740	233	2	study	study	NOUN
easat-5740	233	3	followed	follow	VERB
easat-5740	233	4	all	all	DET
easat-5740	233	5	ethical	ethical	ADJ
easat-5740	233	6	practices	practice	NOUN
easat-5740	233	7	during	during	ADP
easat-5740	233	8	writing	writing	NOUN
easat-5740	233	9	.	.	PUNCT
easat-5740	234	1	copyright	copyright	NOUN
easat-5740	234	2	:	:	PUNCT
easat-5740	234	3	©	©	PROPN
easat-5740	234	4	2025	2025	NUM
easat-5740	234	5	by	by	ADP
easat-5740	234	6	the	the	DET
easat-5740	234	7	authors	author	NOUN
easat-5740	234	8	.	.	PUNCT
easat-5740	235	1	this	this	DET
easat-5740	235	2	open	open	ADJ
easat-5740	235	3	-	-	PUNCT
easat-5740	235	4	access	access	NOUN
easat-5740	235	5	article	article	NOUN
easat-5740	235	6	is	be	AUX
easat-5740	235	7	distributed	distribute	VERB
easat-5740	235	8	under	under	ADP
easat-5740	235	9	the	the	DET
easat-5740	235	10	terms	term	NOUN
easat-5740	235	11	and	and	CCONJ
easat-5740	235	12	conditions	condition	NOUN
easat-5740	235	13	of	of	ADP
easat-5740	235	14	the	the	DET
easat-5740	235	15	creative	creative	ADJ
easat-5740	235	16	commons	common	NOUN
easat-5740	235	17	attribution	attribution	NOUN
easat-5740	235	18	(	(	PUNCT
easat-5740	235	19	cc	cc	NOUN
easat-5740	235	20	by	by	ADP
easat-5740	235	21	)	)	PUNCT
easat-5740	235	22	license	license	NOUN
easat-5740	235	23	(	(	PUNCT
easat-5740	235	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-5740	235	25	)	)	PUNCT
easat-5740	235	26	.	.	PUNCT
easat-5740	236	1	references	reference	NOUN
easat-5740	236	2	[	[	X
easat-5740	236	3	1	1	NUM
easat-5740	236	4	]	]	X
easat-5740	236	5	r.	r.	NOUN
easat-5740	236	6	orens	oren	NOUN
easat-5740	236	7	and	and	CCONJ
easat-5740	236	8	n.	n.	PROPN
easat-5740	236	9	lybaert	lybaert	PROPN
easat-5740	236	10	,	,	PUNCT
easat-5740	236	11	"	"	PUNCT
easat-5740	236	12	determinants	determinant	NOUN
easat-5740	236	13	of	of	ADP
easat-5740	236	14	sell‐side	sell‐side	ADJ
easat-5740	236	15	financial	financial	ADJ
easat-5740	236	16	analysts	analyst	NOUN
easat-5740	236	17	’	’	PART
easat-5740	236	18	use	use	NOUN
easat-5740	236	19	of	of	ADP
easat-5740	236	20	non‐financial	non‐financial	ADJ
easat-5740	236	21	information	information	NOUN
easat-5740	236	22	,	,	PUNCT
easat-5740	236	23	"	"	PUNCT
easat-5740	236	24	accounting	accounting	NOUN
easat-5740	236	25	and	and	CCONJ
easat-5740	236	26	business	business	NOUN
easat-5740	236	27	research	research	NOUN
easat-5740	236	28	,	,	PUNCT
easat-5740	236	29	vol	vol	NOUN
easat-5740	236	30	.	.	PROPN
easat-5740	236	31	40	40	NUM
easat-5740	236	32	,	,	PUNCT
easat-5740	236	33	no	no	INTJ
easat-5740	236	34	.	.	NOUN
easat-5740	236	35	1	1	NUM
easat-5740	236	36	,	,	PUNCT
easat-5740	236	37	pp	pp	ADJ
easat-5740	236	38	.	.	PUNCT
easat-5740	237	1	39	39	NUM
easat-5740	237	2	-	-	SYM
easat-5740	237	3	53	53	NUM
easat-5740	237	4	,	,	PUNCT
easat-5740	237	5	2010	2010	NUM
easat-5740	237	6	.	.	PUNCT
easat-5740	237	7	https://doi.org/10.1080/00014788.2010.9663383	https://doi.org/10.1080/00014788.2010.9663383	PUNCT
easat-5740	238	1	[	[	X
easat-5740	238	2	2	2	NUM
easat-5740	238	3	]	]	X
easat-5740	238	4	ernst	ernst	PROPN
easat-5740	238	5	&	&	CCONJ
easat-5740	238	6	young	young	PROPN
easat-5740	238	7	,	,	PUNCT
easat-5740	238	8	"	"	PUNCT
easat-5740	238	9	how	how	SCONJ
easat-5740	238	10	will	will	AUX
easat-5740	238	11	esg	esg	NOUN
easat-5740	238	12	performance	performance	NOUN
easat-5740	238	13	shape	shape	VERB
easat-5740	238	14	your	your	PRON
easat-5740	238	15	future	future	NOUN
easat-5740	238	16	?	?	PUNCT
easat-5740	238	17	,	,	PUNCT
easat-5740	238	18	"	"	PUNCT
easat-5740	238	19	retrieved	retrieve	VERB
easat-5740	238	20	:	:	PUNCT
easat-5740	238	21	https://assets.ey.com/content/dam/eysites/ey-com/en_gl/topics/assurance/assurance-pdfs/ey-global-institutional-investor-survey-2020.pdf	https://assets.ey.com/content/dam/eysites/ey-com/en_gl/topics/assurance/assurance-pdfs/ey-global-institutional-investor-survey-2020.pdf	NOUN
easat-5740	238	22	,	,	PUNCT
easat-5740	238	23	2020	2020	NUM
easat-5740	238	24	.	.	PUNCT
easat-5740	239	1	[	[	X
easat-5740	239	2	3	3	X
easat-5740	239	3	]	]	X
easat-5740	239	4	d.	d.	PROPN
easat-5740	239	5	dhaliwal	dhaliwal	PROPN
easat-5740	239	6	,	,	PUNCT
easat-5740	239	7	o.	o.	PROPN
easat-5740	239	8	z.	z.	PROPN
easat-5740	239	9	li	li	PROPN
easat-5740	239	10	,	,	PUNCT
easat-5740	239	11	a.	a.	PROPN
easat-5740	239	12	tsang	tsang	PROPN
easat-5740	239	13	,	,	PUNCT
easat-5740	239	14	and	and	CCONJ
easat-5740	239	15	y.	y.	PROPN
easat-5740	239	16	g.	g.	PROPN
easat-5740	239	17	yang	yang	PROPN
easat-5740	239	18	,	,	PUNCT
easat-5740	239	19	"	"	PUNCT
easat-5740	239	20	corporate	corporate	ADJ
easat-5740	239	21	social	social	ADJ
easat-5740	239	22	responsibility	responsibility	NOUN
easat-5740	239	23	disclosure	disclosure	NOUN
easat-5740	239	24	and	and	CCONJ
easat-5740	239	25	the	the	DET
easat-5740	239	26	cost	cost	NOUN
easat-5740	239	27	of	of	ADP
easat-5740	239	28	equity	equity	NOUN
easat-5740	239	29	capital	capital	NOUN
easat-5740	239	30	:	:	PUNCT
easat-5740	239	31	the	the	DET
easat-5740	239	32	roles	role	NOUN
easat-5740	239	33	of	of	ADP
easat-5740	239	34	stakeholder	stakeholder	NOUN
easat-5740	239	35	orientation	orientation	NOUN
easat-5740	239	36	and	and	CCONJ
easat-5740	239	37	financial	financial	ADJ
easat-5740	239	38	transparency	transparency	NOUN
easat-5740	239	39	,	,	PUNCT
easat-5740	239	40	"	"	PUNCT
easat-5740	239	41	journal	journal	NOUN
easat-5740	239	42	of	of	ADP
easat-5740	239	43	accounting	accounting	NOUN
easat-5740	239	44	and	and	CCONJ
easat-5740	239	45	public	public	ADJ
easat-5740	239	46	policy	policy	NOUN
easat-5740	239	47	,	,	PUNCT
easat-5740	239	48	vol	vol	NOUN
easat-5740	239	49	.	.	PROPN
easat-5740	239	50	33	33	NUM
easat-5740	239	51	,	,	PUNCT
easat-5740	239	52	no	no	INTJ
easat-5740	239	53	.	.	NOUN
easat-5740	239	54	4	4	NUM
easat-5740	239	55	,	,	PUNCT
easat-5740	239	56	pp	pp	ADJ
easat-5740	239	57	.	.	PUNCT
easat-5740	240	1	328	328	NUM
easat-5740	240	2	-	-	SYM
easat-5740	240	3	355	355	NUM
easat-5740	240	4	,	,	PUNCT
easat-5740	240	5	2014	2014	NUM
easat-5740	240	6	.	.	PUNCT
easat-5740	241	1	https://doi.org/10.1016/j.jaccpubpol.2014.04.006	https://doi.org/10.1016/j.jaccpubpol.2014.04.006	NOUN
easat-5740	241	2	[	[	X
easat-5740	241	3	4	4	X
easat-5740	241	4	]	]	PUNCT
easat-5740	241	5	j.	j.	PROPN
easat-5740	241	6	j.	j.	PROPN
easat-5740	241	7	burke	burke	PROPN
easat-5740	241	8	and	and	CCONJ
easat-5740	241	9	c.	c.	PROPN
easat-5740	241	10	e.	e.	PROPN
easat-5740	241	11	clark	clark	PROPN
easat-5740	241	12	,	,	PUNCT
easat-5740	241	13	"	"	PUNCT
easat-5740	241	14	the	the	DET
easat-5740	241	15	business	business	NOUN
easat-5740	241	16	case	case	NOUN
easat-5740	241	17	for	for	ADP
easat-5740	241	18	integrated	integrated	ADJ
easat-5740	241	19	reporting	reporting	NOUN
easat-5740	241	20	:	:	PUNCT
easat-5740	241	21	insights	insight	NOUN
easat-5740	241	22	from	from	ADP
easat-5740	241	23	leading	lead	VERB
easat-5740	241	24	practitioners	practitioner	NOUN
easat-5740	241	25	,	,	PUNCT
easat-5740	241	26	regulators	regulator	NOUN
easat-5740	241	27	,	,	PUNCT
easat-5740	241	28	and	and	CCONJ
easat-5740	241	29	academics	academic	NOUN
easat-5740	241	30	,	,	PUNCT
easat-5740	241	31	"	"	PUNCT
easat-5740	241	32	business	business	NOUN
easat-5740	241	33	horizons	horizon	NOUN
easat-5740	241	34	,	,	PUNCT
easat-5740	241	35	vol	vol	NOUN
easat-5740	241	36	.	.	PROPN
easat-5740	241	37	59	59	NUM
easat-5740	241	38	,	,	PUNCT
easat-5740	241	39	no	no	INTJ
easat-5740	241	40	.	.	NOUN
easat-5740	241	41	3	3	NUM
easat-5740	241	42	,	,	PUNCT
easat-5740	241	43	pp	pp	ADJ
easat-5740	241	44	.	.	PUNCT
easat-5740	242	1	273	273	NUM
easat-5740	242	2	-	-	SYM
easat-5740	242	3	283	283	NUM
easat-5740	242	4	,	,	PUNCT
easat-5740	242	5	2016	2016	NUM
easat-5740	242	6	.	.	PUNCT
easat-5740	243	1	https://doi.org/10.1016/j.bushor.2016.01.001	https://doi.org/10.1016/j.bushor.2016.01.001	PROPN
easat-5740	243	2	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-5740	243	3	https://doi.org/10.1080/00014788.2010.9663383	https://doi.org/10.1080/00014788.2010.9663383	PROPN
easat-5740	243	4	https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/assurance/assurance-pdfs/ey-global-institutional-investor-survey-2020.pdf	https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/assurance/assurance-pdfs/ey-global-institutional-investor-survey-2020.pdf	PROPN
easat-5740	243	5	https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/assurance/assurance-pdfs/ey-global-institutional-investor-survey-2020.pdf	https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/assurance/assurance-pdfs/ey-global-institutional-investor-survey-2020.pdf	PROPN
easat-5740	243	6	https://doi.org/10.1016/j.jaccpubpol.2014.04.006	https://doi.org/10.1016/j.jaccpubpol.2014.04.006	NUM
easat-5740	243	7	https://doi.org/10.1016/j.bushor.2016.01.001	https://doi.org/10.1016/j.bushor.2016.01.001	VERB
easat-5740	243	8	2035	2035	NUM
easat-5740	243	9	edelweiss	edelweiss	PROPN
easat-5740	243	10	applied	apply	VERB
easat-5740	243	11	science	science	NOUN
easat-5740	243	12	and	and	CCONJ
easat-5740	243	13	technology	technology	NOUN
easat-5740	243	14	issn	issn	PROPN
easat-5740	243	15	:	:	PUNCT
easat-5740	243	16	2576	2576	NUM
easat-5740	243	17	-	-	SYM
easat-5740	243	18	8484	8484	NUM
easat-5740	243	19	vol	vol	NOUN
easat-5740	243	20	.	.	PROPN
easat-5740	244	1	9	9	NUM
easat-5740	244	2	,	,	PUNCT
easat-5740	244	3	no	no	INTJ
easat-5740	244	4	.	.	NOUN
easat-5740	245	1	3	3	NUM
easat-5740	245	2	:	:	PUNCT
easat-5740	245	3	2022	2022	NUM
easat-5740	245	4	-	-	SYM
easat-5740	245	5	2037	2037	NUM
easat-5740	245	6	,	,	PUNCT
easat-5740	245	7	2025	2025	NUM
easat-5740	245	8	doi	doi	NOUN
easat-5740	245	9	:	:	PUNCT
easat-5740	245	10	10.55214/25768484.v9i3.5740	10.55214/25768484.v9i3.5740	NUM
easat-5740	245	11	©	©	PROPN
easat-5740	245	12	2025	2025	NUM
easat-5740	245	13	by	by	ADP
easat-5740	245	14	the	the	DET
easat-5740	245	15	authors	author	NOUN
easat-5740	245	16	;	;	PUNCT
easat-5740	245	17	licensee	licensee	PROPN
easat-5740	245	18	learning	learning	NOUN
easat-5740	245	19	gate	gate	NOUN
easat-5740	246	1	[	[	X
easat-5740	246	2	5	5	NUM
easat-5740	246	3	]	]	PUNCT
easat-5740	246	4	m.	m.	NOUN
easat-5740	246	5	van	van	PROPN
easat-5740	246	6	wyk	wyk	PROPN
easat-5740	246	7	and	and	CCONJ
easat-5740	246	8	g.	g.	PROPN
easat-5740	246	9	els	els	PROPN
easat-5740	246	10	,	,	PUNCT
easat-5740	246	11	"	"	PUNCT
easat-5740	246	12	the	the	DET
easat-5740	246	13	relevance	relevance	NOUN
easat-5740	246	14	of	of	ADP
easat-5740	246	15	integrated	integrated	ADJ
easat-5740	246	16	reporting	reporting	NOUN
easat-5740	246	17	in	in	ADP
easat-5740	246	18	future	future	ADJ
easat-5740	246	19	standard	standard	ADJ
easat-5740	246	20	setting	setting	NOUN
easat-5740	246	21	of	of	ADP
easat-5740	246	22	the	the	DET
easat-5740	246	23	international	international	ADJ
easat-5740	246	24	sustainability	sustainability	NOUN
easat-5740	246	25	standards	standard	NOUN
easat-5740	246	26	board	board	NOUN
easat-5740	246	27	,	,	PUNCT
easat-5740	246	28	"	"	PUNCT
easat-5740	246	29	frontiers	frontier	NOUN
easat-5740	246	30	in	in	ADP
easat-5740	246	31	sustainability	sustainability	NOUN
easat-5740	246	32	,	,	PUNCT
easat-5740	246	33	vol	vol	NOUN
easat-5740	246	34	.	.	PROPN
easat-5740	246	35	4	4	NUM
easat-5740	246	36	,	,	PUNCT
easat-5740	246	37	p.	p.	NOUN
easat-5740	246	38	1218985	1218985	NUM
easat-5740	246	39	,	,	PUNCT
easat-5740	246	40	2023	2023	NUM
easat-5740	246	41	.	.	PUNCT
easat-5740	247	1	https://doi.org/10.3389/frsus.2023.1218985	https://doi.org/10.3389/frsus.2023.1218985	PRON
easat-5740	247	2	[	[	X
easat-5740	247	3	6	6	NUM
easat-5740	247	4	]	]	PUNCT
easat-5740	247	5	b.	b.	PROPN
easat-5740	247	6	pirgaip	pirgaip	PROPN
easat-5740	247	7	and	and	CCONJ
easat-5740	247	8	l.	l.	PROPN
easat-5740	247	9	rizvić	rizvić	PROPN
easat-5740	247	10	,	,	PUNCT
easat-5740	247	11	"	"	PUNCT
easat-5740	247	12	the	the	DET
easat-5740	247	13	impact	impact	NOUN
easat-5740	247	14	of	of	ADP
easat-5740	247	15	integrated	integrated	ADJ
easat-5740	247	16	reporting	reporting	NOUN
easat-5740	247	17	on	on	ADP
easat-5740	247	18	the	the	DET
easat-5740	247	19	cost	cost	NOUN
easat-5740	247	20	of	of	ADP
easat-5740	247	21	capital	capital	NOUN
easat-5740	247	22	:	:	PUNCT
easat-5740	247	23	evidence	evidence	NOUN
easat-5740	247	24	from	from	ADP
easat-5740	247	25	an	an	DET
easat-5740	247	26	emerging	emerge	VERB
easat-5740	247	27	market	market	NOUN
easat-5740	247	28	,	,	PUNCT
easat-5740	247	29	"	"	PUNCT
easat-5740	247	30	journal	journal	NOUN
easat-5740	247	31	of	of	ADP
easat-5740	247	32	risk	risk	NOUN
easat-5740	247	33	and	and	CCONJ
easat-5740	247	34	financial	financial	ADJ
easat-5740	247	35	management	management	NOUN
easat-5740	247	36	,	,	PUNCT
easat-5740	247	37	vol	vol	NOUN
easat-5740	247	38	.	.	PROPN
easat-5740	247	39	16	16	NUM
easat-5740	247	40	,	,	PUNCT
easat-5740	247	41	no	no	INTJ
easat-5740	247	42	.	.	NOUN
easat-5740	247	43	7	7	NUM
easat-5740	247	44	,	,	PUNCT
easat-5740	247	45	p.	p.	NOUN
easat-5740	247	46	311	311	NUM
easat-5740	247	47	,	,	PUNCT
easat-5740	247	48	2023	2023	NUM
easat-5740	247	49	.	.	PUNCT
easat-5740	248	1	https://doi.org/10.3390/jrfm16070311	https://doi.org/10.3390/jrfm16070311	PROPN
easat-5740	249	1	[	[	X
easat-5740	249	2	7	7	X
easat-5740	249	3	]	]	X
easat-5740	249	4	s.	s.	PROPN
easat-5740	249	5	sabelfeld	sabelfeld	PROPN
easat-5740	249	6	,	,	PUNCT
easat-5740	249	7	j.	j.	PROPN
easat-5740	249	8	dumay	dumay	PROPN
easat-5740	249	9	,	,	PUNCT
easat-5740	249	10	and	and	CCONJ
easat-5740	249	11	torre	torre	PROPN
easat-5740	249	12	,	,	PUNCT
easat-5740	249	13	"	"	PUNCT
easat-5740	249	14	adapting	adapt	VERB
easat-5740	249	15	integrated	integrate	VERB
easat-5740	249	16	reporting	reporting	NOUN
easat-5740	249	17	through	through	ADP
easat-5740	249	18	the	the	DET
easat-5740	249	19	stages	stage	NOUN
easat-5740	249	20	of	of	ADP
easat-5740	249	21	local	local	ADJ
easat-5740	249	22	rationalisation	rationalisation	NOUN
easat-5740	249	23	,	,	PUNCT
easat-5740	249	24	"	"	PUNCT
easat-5740	249	25	accounting	accounting	NOUN
easat-5740	249	26	forum	forum	PROPN
easat-5740	249	27	,	,	PUNCT
easat-5740	249	28	2023	2023	NUM
easat-5740	249	29	.	.	PUNCT
easat-5740	250	1	https://doi.org/10.1080/01559982.2023.2180836	https://doi.org/10.1080/01559982.2023.2180836	X
easat-5740	251	1	[	[	X
easat-5740	251	2	8	8	NUM
easat-5740	251	3	]	]	X
easat-5740	251	4	i.	i.	PROPN
easat-5740	251	5	m.	m.	PROPN
easat-5740	251	6	garcía‐sánchez	garcía‐sánchez	PROPN
easat-5740	251	7	,	,	PUNCT
easat-5740	251	8	l.	l.	PROPN
easat-5740	251	9	rodríguez‐ariza	rodríguez‐ariza	PROPN
easat-5740	251	10	,	,	PUNCT
easat-5740	251	11	b.	b.	PROPN
easat-5740	251	12	aibar‐guzmán	aibar‐guzmán	PROPN
easat-5740	251	13	,	,	PUNCT
easat-5740	251	14	and	and	CCONJ
easat-5740	251	15	c.	c.	PROPN
easat-5740	251	16	aibar‐guzmán	aibar‐guzmán	PROPN
easat-5740	251	17	,	,	PUNCT
easat-5740	251	18	"	"	PUNCT
easat-5740	251	19	do	do	AUX
easat-5740	251	20	institutional	institutional	ADJ
easat-5740	251	21	investors	investor	NOUN
easat-5740	251	22	drive	drive	VERB
easat-5740	251	23	corporate	corporate	ADJ
easat-5740	251	24	transparency	transparency	NOUN
easat-5740	251	25	regarding	regard	VERB
easat-5740	251	26	business	business	NOUN
easat-5740	251	27	contribution	contribution	NOUN
easat-5740	251	28	to	to	ADP
easat-5740	251	29	the	the	DET
easat-5740	251	30	sustainable	sustainable	ADJ
easat-5740	251	31	development	development	NOUN
easat-5740	251	32	goals	goal	NOUN
easat-5740	251	33	?	?	PUNCT
easat-5740	251	34	,	,	PUNCT
easat-5740	251	35	"	"	PUNCT
easat-5740	251	36	business	business	NOUN
easat-5740	251	37	strategy	strategy	NOUN
easat-5740	251	38	and	and	CCONJ
easat-5740	251	39	the	the	DET
easat-5740	251	40	environment	environment	NOUN
easat-5740	251	41	,	,	PUNCT
easat-5740	251	42	vol	vol	NOUN
easat-5740	251	43	.	.	PROPN
easat-5740	251	44	29	29	NUM
easat-5740	251	45	,	,	PUNCT
easat-5740	251	46	no	no	INTJ
easat-5740	251	47	.	.	NOUN
easat-5740	251	48	5	5	NUM
easat-5740	251	49	,	,	PUNCT
easat-5740	251	50	pp	pp	ADJ
easat-5740	251	51	.	.	PUNCT
easat-5740	252	1	2019	2019	NUM
easat-5740	252	2	-	-	SYM
easat-5740	252	3	2036	2036	NUM
easat-5740	252	4	,	,	PUNCT
easat-5740	252	5	2020	2020	NUM
easat-5740	252	6	.	.	PUNCT
easat-5740	253	1	https://doi.org/10.1002/bse.2485	https://doi.org/10.1002/bse.2485	PROPN
easat-5740	253	2	[	[	X
easat-5740	253	3	9	9	NUM
easat-5740	253	4	]	]	X
easat-5740	253	5	g.	g.	PROPN
easat-5740	253	6	serafeim	serafeim	PROPN
easat-5740	253	7	,	,	PUNCT
easat-5740	253	8	"	"	PUNCT
easat-5740	253	9	integrated	integrated	ADJ
easat-5740	253	10	reporting	reporting	NOUN
easat-5740	253	11	and	and	CCONJ
easat-5740	253	12	investor	investor	NOUN
easat-5740	253	13	clientele	clientele	NOUN
easat-5740	253	14	,	,	PUNCT
easat-5740	253	15	"	"	PUNCT
easat-5740	253	16	journal	journal	NOUN
easat-5740	253	17	of	of	ADP
easat-5740	253	18	applied	apply	VERB
easat-5740	253	19	corporate	corporate	ADJ
easat-5740	253	20	finance	finance	NOUN
easat-5740	253	21	,	,	PUNCT
easat-5740	253	22	vol	vol	NOUN
easat-5740	253	23	.	.	PROPN
easat-5740	253	24	27	27	NUM
easat-5740	253	25	,	,	PUNCT
easat-5740	253	26	no	no	INTJ
easat-5740	253	27	.	.	NOUN
easat-5740	253	28	2	2	NUM
easat-5740	253	29	,	,	PUNCT
easat-5740	253	30	pp	pp	ADJ
easat-5740	253	31	.	.	PUNCT
easat-5740	253	32	3451	3451	NUM
easat-5740	253	33	,	,	PUNCT
easat-5740	253	34	2015	2015	NUM
easat-5740	253	35	.	.	PUNCT
easat-5740	254	1	https://doi.org/10.1111/jacf.12116	https://doi.org/10.1111/jacf.12116	X
easat-5740	255	1	[	[	X
easat-5740	255	2	10	10	NUM
easat-5740	255	3	]	]	X
easat-5740	255	4	b.	b.	NOUN
easat-5740	255	5	tjahjadi	tjahjadi	PROPN
easat-5740	255	6	,	,	PUNCT
easat-5740	255	7	i.	i.	NOUN
easat-5740	255	8	harymawan	harymawan	PROPN
easat-5740	255	9	,	,	PUNCT
easat-5740	255	10	and	and	CCONJ
easat-5740	255	11	n.	n.	PROPN
easat-5740	255	12	s.	s.	PROPN
easat-5740	255	13	warsidi	warsidi	PROPN
easat-5740	255	14	,	,	PUNCT
easat-5740	255	15	"	"	PUNCT
easat-5740	255	16	implementation	implementation	NOUN
easat-5740	255	17	of	of	ADP
easat-5740	255	18	integrated	integrated	ADJ
easat-5740	255	19	reporting	reporting	NOUN
easat-5740	255	20	:	:	PUNCT
easat-5740	255	21	a	a	DET
easat-5740	255	22	cross	cross	ADJ
easat-5740	255	23	-	-	ADJ
easat-5740	255	24	countries	country	NOUN
easat-5740	255	25	'	'	PART
easat-5740	255	26	study	study	NOUN
easat-5740	255	27	,	,	PUNCT
easat-5740	255	28	"	"	PUNCT
easat-5740	255	29	entrepreneurship	entrepreneurship	NOUN
easat-5740	255	30	and	and	CCONJ
easat-5740	255	31	sustainability	sustainability	NOUN
easat-5740	255	32	issues	issue	NOUN
easat-5740	255	33	,	,	PUNCT
easat-5740	255	34	vol	vol	NOUN
easat-5740	255	35	.	.	PROPN
easat-5740	255	36	7	7	NUM
easat-5740	255	37	,	,	PUNCT
easat-5740	255	38	no	no	INTJ
easat-5740	255	39	.	.	NOUN
easat-5740	255	40	4	4	NUM
easat-5740	255	41	,	,	PUNCT
easat-5740	255	42	p.	p.	NOUN
easat-5740	255	43	2832	2832	NUM
easat-5740	255	44	,	,	PUNCT
easat-5740	255	45	2020	2020	NUM
easat-5740	255	46	.	.	PUNCT
easat-5740	256	1	https://doi.org/10.9770/jesi.2020.7.4(17	https://doi.org/10.9770/jesi.2020.7.4(17	NUM
easat-5740	256	2	)	)	PUNCT
easat-5740	257	1	[	[	X
easat-5740	257	2	11	11	NUM
easat-5740	257	3	]	]	PUNCT
easat-5740	257	4	a.	a.	NOUN
easat-5740	257	5	di	di	PROPN
easat-5740	257	6	vaio	vaio	PROPN
easat-5740	257	7	,	,	PUNCT
easat-5740	257	8	t.	t.	PROPN
easat-5740	257	9	syriopoulos	syriopoulos	PROPN
easat-5740	257	10	,	,	PUNCT
easat-5740	257	11	f.	f.	PROPN
easat-5740	257	12	alvino	alvino	PROPN
easat-5740	257	13	,	,	PUNCT
easat-5740	257	14	and	and	CCONJ
easat-5740	257	15	r.	r.	PROPN
easat-5740	257	16	palladino	palladino	PROPN
easat-5740	257	17	,	,	PUNCT
easat-5740	257	18	"	"	PUNCT
easat-5740	257	19	“	"	PUNCT
easat-5740	257	20	integrated	integrated	ADJ
easat-5740	257	21	thinking	thinking	NOUN
easat-5740	257	22	and	and	CCONJ
easat-5740	257	23	reporting	reporting	NOUN
easat-5740	257	24	”	"	PUNCT
easat-5740	257	25	towards	towards	ADP
easat-5740	257	26	sustainable	sustainable	ADJ
easat-5740	257	27	business	business	NOUN
easat-5740	257	28	models	model	NOUN
easat-5740	257	29	:	:	PUNCT
easat-5740	257	30	a	a	DET
easat-5740	257	31	concise	concise	ADJ
easat-5740	257	32	bibliometric	bibliometric	ADJ
easat-5740	257	33	analysis	analysis	NOUN
easat-5740	257	34	,	,	PUNCT
easat-5740	257	35	"	"	PUNCT
easat-5740	257	36	meditari	meditari	ADJ
easat-5740	257	37	accountancy	accountancy	NOUN
easat-5740	257	38	research	research	NOUN
easat-5740	257	39	,	,	PUNCT
easat-5740	257	40	vol	vol	NOUN
easat-5740	257	41	.	.	PROPN
easat-5740	257	42	29	29	NUM
easat-5740	257	43	,	,	PUNCT
easat-5740	257	44	no	no	INTJ
easat-5740	257	45	.	.	NOUN
easat-5740	257	46	4	4	NUM
easat-5740	257	47	,	,	PUNCT
easat-5740	257	48	pp	pp	ADJ
easat-5740	257	49	.	.	PUNCT
easat-5740	258	1	691	691	NUM
easat-5740	258	2	-	-	SYM
easat-5740	258	3	719	719	NUM
easat-5740	258	4	,	,	PUNCT
easat-5740	258	5	2021	2021	NUM
easat-5740	258	6	.	.	PUNCT
easat-5740	259	1	https://doi.org/10.1108/medar-12-2019-0641	https://doi.org/10.1108/medar-12-2019-0641	PROPN
easat-5740	260	1	[	[	X
easat-5740	260	2	12	12	NUM
easat-5740	260	3	]	]	PUNCT
easat-5740	260	4	j.	j.	PROPN
easat-5740	260	5	navarrete	navarrete	PROPN
easat-5740	260	6	-	-	PUNCT
easat-5740	260	7	oyarce	oyarce	NOUN
easat-5740	260	8	,	,	PUNCT
easat-5740	260	9	j.	j.	PROPN
easat-5740	260	10	a.	a.	PROPN
easat-5740	260	11	gallegos	gallegos	PROPN
easat-5740	260	12	,	,	PUNCT
easat-5740	260	13	h.	h.	PROPN
easat-5740	260	14	moraga	moraga	PROPN
easat-5740	260	15	-	-	PUNCT
easat-5740	260	16	flores	flores	PROPN
easat-5740	260	17	,	,	PUNCT
easat-5740	260	18	and	and	CCONJ
easat-5740	260	19	j.	j.	PROPN
easat-5740	260	20	l.	l.	PROPN
easat-5740	260	21	gallizo	gallizo	PROPN
easat-5740	260	22	,	,	PUNCT
easat-5740	260	23	"	"	PUNCT
easat-5740	260	24	integrated	integrate	VERB
easat-5740	260	25	reporting	reporting	NOUN
easat-5740	260	26	as	as	ADP
easat-5740	260	27	an	an	DET
easat-5740	260	28	academic	academic	ADJ
easat-5740	260	29	research	research	NOUN
easat-5740	260	30	concept	concept	NOUN
easat-5740	260	31	in	in	ADP
easat-5740	260	32	the	the	DET
easat-5740	260	33	area	area	NOUN
easat-5740	260	34	of	of	ADP
easat-5740	260	35	business	business	NOUN
easat-5740	260	36	,	,	PUNCT
easat-5740	260	37	"	"	PUNCT
easat-5740	260	38	sustainability	sustainability	NOUN
easat-5740	260	39	,	,	PUNCT
easat-5740	260	40	vol	vol	NOUN
easat-5740	260	41	.	.	PROPN
easat-5740	260	42	13	13	NUM
easat-5740	260	43	,	,	PUNCT
easat-5740	260	44	no	no	INTJ
easat-5740	260	45	.	.	NOUN
easat-5740	260	46	14	14	NUM
easat-5740	260	47	,	,	PUNCT
easat-5740	260	48	p.	p.	NOUN
easat-5740	260	49	7741	7741	NUM
easat-5740	260	50	,	,	PUNCT
easat-5740	260	51	2021	2021	NUM
easat-5740	260	52	.	.	PUNCT
easat-5740	261	1	https://doi.org/10.3390/su13147741	https://doi.org/10.3390/su13147741	X
easat-5740	262	1	[	[	X
easat-5740	262	2	13	13	NUM
easat-5740	262	3	]	]	X
easat-5740	262	4	d.	d.	PROPN
easat-5740	262	5	adhariani	adhariani	PROPN
easat-5740	262	6	and	and	CCONJ
easat-5740	262	7	c.	c.	PROPN
easat-5740	262	8	de	de	PROPN
easat-5740	262	9	villiers	villiers	PROPN
easat-5740	262	10	,	,	PUNCT
easat-5740	262	11	"	"	PUNCT
easat-5740	262	12	integrated	integrated	ADJ
easat-5740	262	13	reporting	reporting	NOUN
easat-5740	262	14	:	:	PUNCT
easat-5740	262	15	perspectives	perspective	NOUN
easat-5740	262	16	of	of	ADP
easat-5740	262	17	corporate	corporate	ADJ
easat-5740	262	18	report	report	NOUN
easat-5740	262	19	preparers	preparer	NOUN
easat-5740	262	20	and	and	CCONJ
easat-5740	262	21	other	other	ADJ
easat-5740	262	22	stakeholders	stakeholder	NOUN
easat-5740	262	23	,	,	PUNCT
easat-5740	262	24	"	"	PUNCT
easat-5740	262	25	sustainability	sustainability	NOUN
easat-5740	262	26	accounting	accounting	NOUN
easat-5740	262	27	,	,	PUNCT
easat-5740	262	28	management	management	NOUN
easat-5740	262	29	and	and	CCONJ
easat-5740	262	30	policy	policy	NOUN
easat-5740	262	31	journal	journal	NOUN
easat-5740	262	32	,	,	PUNCT
easat-5740	262	33	vol	vol	NOUN
easat-5740	262	34	.	.	PROPN
easat-5740	262	35	10	10	NUM
easat-5740	262	36	,	,	PUNCT
easat-5740	262	37	no	no	INTJ
easat-5740	262	38	.	.	NOUN
easat-5740	262	39	1	1	NUM
easat-5740	262	40	,	,	PUNCT
easat-5740	262	41	pp	pp	ADJ
easat-5740	262	42	.	.	PUNCT
easat-5740	263	1	126	126	NUM
easat-5740	263	2	-	-	SYM
easat-5740	263	3	156	156	NUM
easat-5740	263	4	,	,	PUNCT
easat-5740	263	5	2019	2019	NUM
easat-5740	263	6	.	.	PUNCT
easat-5740	264	1	https://doi.org/10.1108/sampj-02-2018-0043	https://doi.org/10.1108/sampj-02-2018-0043	NUM
easat-5740	265	1	[	[	X
easat-5740	265	2	14	14	NUM
easat-5740	265	3	]	]	X
easat-5740	265	4	c.	c.	PROPN
easat-5740	265	5	de	de	PROPN
easat-5740	265	6	villiers	villiers	PROPN
easat-5740	265	7	,	,	PUNCT
easat-5740	265	8	p.-c	p.-c	PROPN
easat-5740	265	9	.	.	PUNCT
easat-5740	266	1	k.	k.	PROPN
easat-5740	266	2	hsiao	hsiao	PROPN
easat-5740	266	3	,	,	PUNCT
easat-5740	266	4	and	and	CCONJ
easat-5740	266	5	w.	w.	PROPN
easat-5740	266	6	maroun	maroun	PROPN
easat-5740	266	7	,	,	PUNCT
easat-5740	266	8	"	"	PUNCT
easat-5740	266	9	developing	develop	VERB
easat-5740	266	10	a	a	DET
easat-5740	266	11	conceptual	conceptual	ADJ
easat-5740	266	12	model	model	NOUN
easat-5740	266	13	of	of	ADP
easat-5740	266	14	influences	influence	NOUN
easat-5740	266	15	around	around	ADP
easat-5740	266	16	integrated	integrated	ADJ
easat-5740	266	17	reporting	reporting	NOUN
easat-5740	266	18	,	,	PUNCT
easat-5740	266	19	new	new	ADJ
easat-5740	266	20	insights	insight	NOUN
easat-5740	266	21	and	and	CCONJ
easat-5740	266	22	directions	direction	NOUN
easat-5740	266	23	for	for	ADP
easat-5740	266	24	future	future	ADJ
easat-5740	266	25	research	research	NOUN
easat-5740	266	26	,	,	PUNCT
easat-5740	266	27	"	"	PUNCT
easat-5740	266	28	meditari	meditari	ADJ
easat-5740	266	29	accountancy	accountancy	NOUN
easat-5740	266	30	research	research	NOUN
easat-5740	266	31	,	,	PUNCT
easat-5740	266	32	vol	vol	NOUN
easat-5740	266	33	.	.	PROPN
easat-5740	267	1	25	25	NUM
easat-5740	267	2	,	,	PUNCT
easat-5740	267	3	no	no	INTJ
easat-5740	267	4	.	.	NOUN
easat-5740	267	5	4	4	NUM
easat-5740	267	6	,	,	PUNCT
easat-5740	267	7	pp	pp	ADJ
easat-5740	267	8	.	.	PUNCT
easat-5740	268	1	450	450	NUM
easat-5740	268	2	-	-	SYM
easat-5740	268	3	460	460	NUM
easat-5740	268	4	,	,	PUNCT
easat-5740	268	5	2017	2017	NUM
easat-5740	268	6	.	.	PUNCT
easat-5740	269	1	https://doi.org/10.1108/medar-07-2017-0183	https://doi.org/10.1108/medar-07-2017-0183	NOUN
easat-5740	270	1	[	[	X
easat-5740	270	2	15	15	NUM
easat-5740	270	3	]	]	X
easat-5740	270	4	c.	c.	PROPN
easat-5740	270	5	de	de	PROPN
easat-5740	270	6	villiers	villiers	PROPN
easat-5740	270	7	,	,	PUNCT
easat-5740	270	8	l.	l.	PROPN
easat-5740	270	9	rinaldi	rinaldi	PROPN
easat-5740	270	10	,	,	PUNCT
easat-5740	270	11	and	and	CCONJ
easat-5740	270	12	j.	j.	PROPN
easat-5740	270	13	unerman	unerman	PROPN
easat-5740	270	14	,	,	PUNCT
easat-5740	270	15	"	"	PUNCT
easat-5740	270	16	integrated	integrated	ADJ
easat-5740	270	17	reporting	reporting	NOUN
easat-5740	270	18	:	:	PUNCT
easat-5740	270	19	insights	insight	NOUN
easat-5740	270	20	,	,	PUNCT
easat-5740	270	21	gaps	gap	NOUN
easat-5740	270	22	and	and	CCONJ
easat-5740	270	23	an	an	DET
easat-5740	270	24	agenda	agenda	NOUN
easat-5740	270	25	for	for	ADP
easat-5740	270	26	future	future	ADJ
easat-5740	270	27	research	research	NOUN
easat-5740	270	28	,	,	PUNCT
easat-5740	270	29	"	"	PUNCT
easat-5740	270	30	accounting	accounting	NOUN
easat-5740	270	31	,	,	PUNCT
easat-5740	270	32	auditing	auditing	NOUN
easat-5740	270	33	&	&	CCONJ
easat-5740	270	34	accountability	accountability	NOUN
easat-5740	270	35	journal	journal	NOUN
easat-5740	270	36	,	,	PUNCT
easat-5740	270	37	vol	vol	NOUN
easat-5740	270	38	.	.	PROPN
easat-5740	270	39	27	27	NUM
easat-5740	270	40	,	,	PUNCT
easat-5740	270	41	no	no	INTJ
easat-5740	270	42	.	.	NOUN
easat-5740	270	43	7	7	NUM
easat-5740	270	44	,	,	PUNCT
easat-5740	270	45	pp	pp	ADJ
easat-5740	270	46	.	.	PUNCT
easat-5740	271	1	1042	1042	NUM
easat-5740	271	2	-	-	SYM
easat-5740	271	3	1067	1067	NUM
easat-5740	271	4	,	,	PUNCT
easat-5740	271	5	2014	2014	NUM
easat-5740	271	6	.	.	PUNCT
easat-5740	272	1	https://doi.org/10.1108/aaaj-062014-1736	https://doi.org/10.1108/aaaj-062014-1736	PROPN
easat-5740	273	1	[	[	X
easat-5740	273	2	16	16	NUM
easat-5740	273	3	]	]	PUNCT
easat-5740	273	4	p.	p.	NOUN
easat-5740	273	5	a.	a.	NOUN
easat-5740	273	6	soyka	soyka	PROPN
easat-5740	273	7	,	,	PUNCT
easat-5740	273	8	"	"	PUNCT
easat-5740	273	9	the	the	DET
easat-5740	273	10	international	international	ADJ
easat-5740	273	11	integrated	integrated	ADJ
easat-5740	273	12	reporting	reporting	NOUN
easat-5740	273	13	council	council	NOUN
easat-5740	273	14	(	(	PUNCT
easat-5740	273	15	iirc	iirc	ADV
easat-5740	273	16	)	)	PUNCT
easat-5740	273	17	integrated	integrate	VERB
easat-5740	273	18	reporting	reporting	NOUN
easat-5740	273	19	framework	framework	NOUN
easat-5740	273	20	:	:	PUNCT
easat-5740	273	21	toward	toward	ADP
easat-5740	273	22	better	well	ADJ
easat-5740	273	23	sustainability	sustainability	NOUN
easat-5740	273	24	reporting	reporting	NOUN
easat-5740	273	25	and	and	CCONJ
easat-5740	273	26	(	(	PUNCT
easat-5740	273	27	way	way	NOUN
easat-5740	273	28	)	)	PUNCT
easat-5740	273	29	beyond	beyond	ADP
easat-5740	273	30	,	,	PUNCT
easat-5740	273	31	"	"	PUNCT
easat-5740	273	32	environmental	environmental	ADJ
easat-5740	273	33	quality	quality	NOUN
easat-5740	273	34	management	management	NOUN
easat-5740	273	35	,	,	PUNCT
easat-5740	273	36	vol	vol	NOUN
easat-5740	273	37	.	.	PROPN
easat-5740	273	38	23	23	NUM
easat-5740	273	39	,	,	PUNCT
easat-5740	273	40	no	no	INTJ
easat-5740	273	41	.	.	NOUN
easat-5740	273	42	2	2	NUM
easat-5740	273	43	,	,	PUNCT
easat-5740	273	44	2013	2013	NUM
easat-5740	273	45	.	.	PUNCT
easat-5740	274	1	https://doi.org/10.1002/tqem.21357	https://doi.org/10.1002/tqem.21357	PART
easat-5740	275	1	[	[	X
easat-5740	275	2	17	17	NUM
easat-5740	275	3	]	]	X
easat-5740	275	4	i.	i.	PROPN
easat-5740	275	5	abeysekera	abeysekera	PROPN
easat-5740	275	6	,	,	PUNCT
easat-5740	275	7	"	"	PUNCT
easat-5740	275	8	a	a	DET
easat-5740	275	9	template	template	NOUN
easat-5740	275	10	for	for	ADP
easat-5740	275	11	integrated	integrated	ADJ
easat-5740	275	12	reporting	reporting	NOUN
easat-5740	275	13	,	,	PUNCT
easat-5740	275	14	"	"	PUNCT
easat-5740	275	15	journal	journal	NOUN
easat-5740	275	16	of	of	ADP
easat-5740	275	17	intellectual	intellectual	ADJ
easat-5740	275	18	capital	capital	NOUN
easat-5740	275	19	,	,	PUNCT
easat-5740	275	20	vol	vol	NOUN
easat-5740	275	21	.	.	PROPN
easat-5740	275	22	14	14	NUM
easat-5740	275	23	,	,	PUNCT
easat-5740	275	24	no	no	INTJ
easat-5740	275	25	.	.	NOUN
easat-5740	275	26	2	2	NUM
easat-5740	275	27	,	,	PUNCT
easat-5740	275	28	pp	pp	ADJ
easat-5740	275	29	.	.	PUNCT
easat-5740	276	1	227	227	NUM
easat-5740	276	2	-	-	SYM
easat-5740	276	3	245	245	NUM
easat-5740	276	4	,	,	PUNCT
easat-5740	276	5	2013	2013	NUM
easat-5740	276	6	.	.	PUNCT
easat-5740	277	1	https://doi.org/10.1108/14691931311323869	https://doi.org/10.1108/14691931311323869	PROPN
easat-5740	278	1	[	[	X
easat-5740	278	2	18	18	NUM
easat-5740	278	3	]	]	PUNCT
easat-5740	278	4	iirc	iirc	ADJ
easat-5740	278	5	,	,	PUNCT
easat-5740	278	6	"	"	PUNCT
easat-5740	278	7	the	the	DET
easat-5740	278	8	international	international	ADJ
easat-5740	278	9	<	<	X
easat-5740	278	10	ir	ir	X
easat-5740	278	11	>	>	X
easat-5740	278	12	framework	framework	NOUN
easat-5740	278	13	,	,	PUNCT
easat-5740	278	14	"	"	PUNCT
easat-5740	278	15	2013	2013	NUM
easat-5740	278	16	.	.	PUNCT
easat-5740	279	1	[	[	X
easat-5740	279	2	19	19	NUM
easat-5740	279	3	]	]	PUNCT
easat-5740	279	4	a.	a.	NOUN
easat-5740	279	5	caglio	caglio	PROPN
easat-5740	279	6	,	,	PUNCT
easat-5740	279	7	g.	g.	PROPN
easat-5740	279	8	melloni	melloni	PROPN
easat-5740	279	9	,	,	PUNCT
easat-5740	279	10	and	and	CCONJ
easat-5740	279	11	p.	p.	NOUN
easat-5740	279	12	perego	perego	NOUN
easat-5740	279	13	,	,	PUNCT
easat-5740	279	14	"	"	PUNCT
easat-5740	279	15	informational	informational	ADJ
easat-5740	279	16	content	content	NOUN
easat-5740	279	17	and	and	CCONJ
easat-5740	279	18	assurance	assurance	NOUN
easat-5740	279	19	of	of	ADP
easat-5740	279	20	textual	textual	ADJ
easat-5740	279	21	disclosures	disclosure	NOUN
easat-5740	279	22	:	:	PUNCT
easat-5740	279	23	evidence	evidence	NOUN
easat-5740	279	24	on	on	ADP
easat-5740	279	25	integrated	integrated	ADJ
easat-5740	279	26	reporting	reporting	NOUN
easat-5740	279	27	,	,	PUNCT
easat-5740	279	28	"	"	PUNCT
easat-5740	279	29	european	european	ADJ
easat-5740	279	30	accounting	accounting	PROPN
easat-5740	279	31	review	review	PROPN
easat-5740	279	32	,	,	PUNCT
easat-5740	279	33	vol	vol	NOUN
easat-5740	279	34	.	.	PROPN
easat-5740	279	35	29	29	NUM
easat-5740	279	36	,	,	PUNCT
easat-5740	279	37	no	no	INTJ
easat-5740	279	38	.	.	NOUN
easat-5740	279	39	1	1	NUM
easat-5740	279	40	,	,	PUNCT
easat-5740	279	41	pp	pp	ADJ
easat-5740	279	42	.	.	PUNCT
easat-5740	280	1	55	55	NUM
easat-5740	280	2	-	-	SYM
easat-5740	280	3	83	83	NUM
easat-5740	280	4	,	,	PUNCT
easat-5740	280	5	2020	2020	NUM
easat-5740	280	6	.	.	PUNCT
easat-5740	281	1	https://doi.org/10.1080/09638180.2019.1677486	https://doi.org/10.1080/09638180.2019.1677486	NOUN
easat-5740	282	1	[	[	X
easat-5740	282	2	20	20	NUM
easat-5740	282	3	]	]	X
easat-5740	282	4	d.	d.	PROPN
easat-5740	282	5	cerbone	cerbone	PROPN
easat-5740	282	6	and	and	CCONJ
easat-5740	282	7	w.	w.	PROPN
easat-5740	282	8	maroun	maroun	PROPN
easat-5740	282	9	,	,	PUNCT
easat-5740	282	10	"	"	PUNCT
easat-5740	282	11	materiality	materiality	NOUN
easat-5740	282	12	in	in	ADP
easat-5740	282	13	an	an	DET
easat-5740	282	14	integrated	integrated	ADJ
easat-5740	282	15	reporting	reporting	NOUN
easat-5740	282	16	setting	setting	NOUN
easat-5740	282	17	:	:	PUNCT
easat-5740	282	18	insights	insight	NOUN
easat-5740	282	19	using	use	VERB
easat-5740	282	20	an	an	DET
easat-5740	282	21	institutional	institutional	ADJ
easat-5740	282	22	logics	logic	NOUN
easat-5740	282	23	framework	framework	NOUN
easat-5740	282	24	,	,	PUNCT
easat-5740	282	25	"	"	PUNCT
easat-5740	282	26	the	the	DET
easat-5740	282	27	british	british	PROPN
easat-5740	282	28	accounting	accounting	PROPN
easat-5740	282	29	review	review	PROPN
easat-5740	282	30	,	,	PUNCT
easat-5740	282	31	vol	vol	NOUN
easat-5740	282	32	.	.	PROPN
easat-5740	283	1	52	52	NUM
easat-5740	283	2	,	,	PUNCT
easat-5740	283	3	no	no	INTJ
easat-5740	283	4	.	.	NOUN
easat-5740	283	5	3	3	NUM
easat-5740	283	6	,	,	PUNCT
easat-5740	283	7	p.	p.	NOUN
easat-5740	283	8	100876	100876	NUM
easat-5740	283	9	,	,	PUNCT
easat-5740	283	10	2020	2020	NUM
easat-5740	283	11	.	.	PUNCT
easat-5740	284	1	https://doi.org/10.1016/j.bar.2019.100876	https://doi.org/10.1016/j.bar.2019.100876	PUNCT
easat-5740	285	1	[	[	X
easat-5740	285	2	21	21	NUM
easat-5740	285	3	]	]	X
easat-5740	285	4	d.	d.	PROPN
easat-5740	285	5	gibassier	gibassi	ADJ
easat-5740	285	6	,	,	PUNCT
easat-5740	285	7	m.	m.	NOUN
easat-5740	285	8	rodrigue	rodrigue	PROPN
easat-5740	285	9	,	,	PUNCT
easat-5740	285	10	and	and	CCONJ
easat-5740	285	11	d.-l	d.-l	PROPN
easat-5740	285	12	.	.	PUNCT
easat-5740	286	1	arjaliès	arjaliès	ADJ
easat-5740	286	2	,	,	PUNCT
easat-5740	286	3	"	"	PUNCT
easat-5740	286	4	“	"	PUNCT
easat-5740	286	5	integrated	integrated	ADJ
easat-5740	286	6	reporting	reporting	NOUN
easat-5740	286	7	is	be	AUX
easat-5740	286	8	like	like	ADP
easat-5740	286	9	god	god	PROPN
easat-5740	286	10	:	:	PUNCT
easat-5740	286	11	no	no	DET
easat-5740	286	12	one	one	NOUN
easat-5740	286	13	has	have	AUX
easat-5740	286	14	met	meet	VERB
easat-5740	286	15	him	he	PRON
easat-5740	286	16	,	,	PUNCT
easat-5740	286	17	but	but	CCONJ
easat-5740	286	18	everybody	everybody	PRON
easat-5740	286	19	talks	talk	VERB
easat-5740	286	20	about	about	ADP
easat-5740	286	21	him	he	PRON
easat-5740	286	22	”	"	PUNCT
easat-5740	286	23	the	the	DET
easat-5740	286	24	power	power	NOUN
easat-5740	286	25	of	of	ADP
easat-5740	286	26	myths	myth	NOUN
easat-5740	286	27	in	in	ADP
easat-5740	286	28	the	the	DET
easat-5740	286	29	adoption	adoption	NOUN
easat-5740	286	30	of	of	ADP
easat-5740	286	31	management	management	NOUN
easat-5740	286	32	innovations	innovation	NOUN
easat-5740	286	33	,	,	PUNCT
easat-5740	286	34	"	"	PUNCT
easat-5740	286	35	accounting	accounting	NOUN
easat-5740	286	36	,	,	PUNCT
easat-5740	286	37	auditing	auditing	NOUN
easat-5740	286	38	&	&	CCONJ
easat-5740	286	39	accountability	accountability	NOUN
easat-5740	286	40	journal	journal	NOUN
easat-5740	286	41	,	,	PUNCT
easat-5740	286	42	vol	vol	NOUN
easat-5740	286	43	.	.	PROPN
easat-5740	286	44	31	31	NUM
easat-5740	286	45	,	,	PUNCT
easat-5740	286	46	no	no	INTJ
easat-5740	286	47	.	.	NOUN
easat-5740	286	48	5	5	NUM
easat-5740	286	49	,	,	PUNCT
easat-5740	286	50	pp	pp	ADJ
easat-5740	286	51	.	.	PUNCT
easat-5740	287	1	1349	1349	NUM
easat-5740	287	2	-	-	SYM
easat-5740	287	3	1380	1380	NUM
easat-5740	287	4	,	,	PUNCT
easat-5740	287	5	2018	2018	NUM
easat-5740	287	6	.	.	PUNCT
easat-5740	288	1	https://doi.org/10.1108/aaaj-07-2016-2631	https://doi.org/10.1108/aaaj-07-2016-2631	PRON
easat-5740	289	1	[	[	X
easat-5740	289	2	22	22	NUM
easat-5740	289	3	]	]	X
easat-5740	289	4	ifrs	ifrs	NOUN
easat-5740	289	5	,	,	PUNCT
easat-5740	289	6	"	"	PUNCT
easat-5740	289	7	issb	issb	NOUN
easat-5740	289	8	:	:	PUNCT
easat-5740	289	9	frequently	frequently	ADV
easat-5740	289	10	asked	ask	VERB
easat-5740	289	11	questions	question	NOUN
easat-5740	289	12	,	,	PUNCT
easat-5740	289	13	"	"	PUNCT
easat-5740	289	14	retrieved	retrieve	VERB
easat-5740	289	15	:	:	PUNCT
easat-5740	289	16	https://www.ifrs.org/groups/international-sustainabilitystandards-board/issb-frequently-asked-questions/	https://www.ifrs.org/groups/international-sustainabilitystandards-board/issb-frequently-asked-questions/	NUM
easat-5740	289	17	,	,	PUNCT
easat-5740	289	18	2024	2024	NUM
easat-5740	289	19	.	.	PUNCT
easat-5740	290	1	[	[	X
easat-5740	290	2	23	23	NUM
easat-5740	290	3	]	]	X
easat-5740	290	4	d.	d.	PROPN
easat-5740	290	5	adhariani	adhariani	PROPN
easat-5740	290	6	and	and	CCONJ
easat-5740	290	7	n.	n.	PROPN
easat-5740	290	8	sciulli	sciulli	PROPN
easat-5740	290	9	,	,	PUNCT
easat-5740	290	10	"	"	PUNCT
easat-5740	290	11	the	the	DET
easat-5740	290	12	future	future	NOUN
easat-5740	290	13	of	of	ADP
easat-5740	290	14	integrated	integrated	ADJ
easat-5740	290	15	reporting	reporting	NOUN
easat-5740	290	16	in	in	ADP
easat-5740	290	17	an	an	DET
easat-5740	290	18	emerging	emerge	VERB
easat-5740	290	19	market	market	NOUN
easat-5740	290	20	:	:	PUNCT
easat-5740	290	21	an	an	DET
easat-5740	290	22	analysis	analysis	NOUN
easat-5740	290	23	of	of	ADP
easat-5740	290	24	the	the	DET
easat-5740	290	25	disclosure	disclosure	NOUN
easat-5740	290	26	conformity	conformity	NOUN
easat-5740	290	27	level	level	NOUN
easat-5740	290	28	,	,	PUNCT
easat-5740	290	29	"	"	PUNCT
easat-5740	290	30	asian	asian	ADJ
easat-5740	290	31	review	review	NOUN
easat-5740	290	32	of	of	ADP
easat-5740	290	33	accounting	accounting	NOUN
easat-5740	290	34	,	,	PUNCT
easat-5740	290	35	vol	vol	NOUN
easat-5740	290	36	.	.	PROPN
easat-5740	290	37	28	28	NUM
easat-5740	290	38	,	,	PUNCT
easat-5740	290	39	no	no	INTJ
easat-5740	290	40	.	.	NOUN
easat-5740	290	41	4	4	NUM
easat-5740	290	42	,	,	PUNCT
easat-5740	290	43	pp	pp	ADJ
easat-5740	290	44	.	.	PUNCT
easat-5740	291	1	619	619	NUM
easat-5740	291	2	-	-	SYM
easat-5740	291	3	634	634	NUM
easat-5740	291	4	,	,	PUNCT
easat-5740	291	5	2020	2020	NUM
easat-5740	291	6	.	.	PUNCT
easat-5740	292	1	https://doi.org/10.1108/ara-022019-0045	https://doi.org/10.1108/ara-022019-0045	NOUN
easat-5740	293	1	[	[	X
easat-5740	293	2	24	24	NUM
easat-5740	293	3	]	]	PUNCT
easat-5740	293	4	c.	c.	PROPN
easat-5740	293	5	r.	r.	PROPN
easat-5740	293	6	briem	briem	PROPN
easat-5740	293	7	and	and	CCONJ
easat-5740	293	8	a.	a.	NOUN
easat-5740	293	9	wald	wald	PROPN
easat-5740	293	10	,	,	PUNCT
easat-5740	293	11	"	"	PUNCT
easat-5740	293	12	implementing	implement	VERB
easat-5740	293	13	third	third	ADJ
easat-5740	293	14	-	-	PUNCT
easat-5740	293	15	party	party	NOUN
easat-5740	293	16	assurance	assurance	NOUN
easat-5740	293	17	in	in	ADP
easat-5740	293	18	integrated	integrated	ADJ
easat-5740	293	19	reporting	reporting	NOUN
easat-5740	293	20	:	:	PUNCT
easat-5740	293	21	companies	company	NOUN
easat-5740	293	22	’	'	PUNCT
easat-5740	293	23	motivation	motivation	NOUN
easat-5740	293	24	and	and	CCONJ
easat-5740	293	25	auditors	auditor	NOUN
easat-5740	293	26	’	’	PART
easat-5740	293	27	role	role	NOUN
easat-5740	293	28	,	,	PUNCT
easat-5740	293	29	"	"	PUNCT
easat-5740	293	30	accounting	accounting	NOUN
easat-5740	293	31	,	,	PUNCT
easat-5740	293	32	auditing	auditing	NOUN
easat-5740	293	33	&	&	CCONJ
easat-5740	293	34	accountability	accountability	NOUN
easat-5740	293	35	journal	journal	NOUN
easat-5740	293	36	,	,	PUNCT
easat-5740	293	37	vol	vol	NOUN
easat-5740	293	38	.	.	PROPN
easat-5740	293	39	31	31	NUM
easat-5740	293	40	,	,	PUNCT
easat-5740	293	41	no	no	INTJ
easat-5740	293	42	.	.	NOUN
easat-5740	293	43	5	5	NUM
easat-5740	293	44	,	,	PUNCT
easat-5740	293	45	pp	pp	ADJ
easat-5740	293	46	.	.	PUNCT
easat-5740	293	47	1461	1461	NUM
easat-5740	293	48	-	-	SYM
easat-5740	293	49	1485	1485	NUM
easat-5740	293	50	,	,	PUNCT
easat-5740	293	51	2018	2018	NUM
easat-5740	293	52	.	.	PUNCT
easat-5740	294	1	https://doi.org/10.1108/aaaj-03-2016-2447	https://doi.org/10.1108/aaaj-03-2016-2447	NOUN
easat-5740	294	2	[	[	X
easat-5740	294	3	25	25	NUM
easat-5740	294	4	]	]	PUNCT
easat-5740	294	5	r.	r.	PROPN
easat-5740	294	6	g.	g.	PROPN
easat-5740	294	7	eccles	eccles	PROPN
easat-5740	294	8	,	,	PUNCT
easat-5740	294	9	i.	i.	NOUN
easat-5740	294	10	ioannou	ioannou	PROPN
easat-5740	294	11	,	,	PUNCT
easat-5740	294	12	and	and	CCONJ
easat-5740	294	13	g.	g.	PROPN
easat-5740	294	14	serafeim	serafeim	PROPN
easat-5740	294	15	,	,	PUNCT
easat-5740	294	16	"	"	PUNCT
easat-5740	294	17	the	the	DET
easat-5740	294	18	impact	impact	NOUN
easat-5740	294	19	of	of	ADP
easat-5740	294	20	corporate	corporate	ADJ
easat-5740	294	21	sustainability	sustainability	NOUN
easat-5740	294	22	on	on	ADP
easat-5740	294	23	organizational	organizational	ADJ
easat-5740	294	24	processes	process	NOUN
easat-5740	294	25	and	and	CCONJ
easat-5740	294	26	performance	performance	NOUN
easat-5740	294	27	,	,	PUNCT
easat-5740	294	28	"	"	PUNCT
easat-5740	294	29	management	management	NOUN
easat-5740	294	30	science	science	NOUN
easat-5740	294	31	,	,	PUNCT
easat-5740	294	32	vol	vol	NOUN
easat-5740	294	33	.	.	PROPN
easat-5740	294	34	60	60	NUM
easat-5740	294	35	,	,	PUNCT
easat-5740	294	36	no	no	INTJ
easat-5740	294	37	.	.	NOUN
easat-5740	294	38	11	11	NUM
easat-5740	294	39	,	,	PUNCT
easat-5740	294	40	pp	pp	ADJ
easat-5740	294	41	.	.	PUNCT
easat-5740	294	42	2835	2835	NUM
easat-5740	294	43	-	-	SYM
easat-5740	294	44	2857	2857	NUM
easat-5740	294	45	,	,	PUNCT
easat-5740	294	46	2014	2014	NUM
easat-5740	294	47	.	.	PUNCT
easat-5740	295	1	[	[	X
easat-5740	295	2	26	26	NUM
easat-5740	295	3	]	]	PUNCT
easat-5740	295	4	iirc	iirc	ADJ
easat-5740	295	5	,	,	PUNCT
easat-5740	295	6	"	"	PUNCT
easat-5740	295	7	communicating	communicate	VERB
easat-5740	295	8	value	value	NOUN
easat-5740	295	9	in	in	ADP
easat-5740	295	10	the	the	DET
easat-5740	295	11	21st	21st	ADJ
easat-5740	295	12	century	century	NOUN
easat-5740	295	13	,	,	PUNCT
easat-5740	295	14	"	"	PUNCT
easat-5740	295	15	2011	2011	NUM
easat-5740	295	16	.	.	PUNCT
easat-5740	296	1	[	[	X
easat-5740	296	2	27	27	NUM
easat-5740	296	3	]	]	X
easat-5740	296	4	j.	j.	PROPN
easat-5740	296	5	dumay	dumay	PROPN
easat-5740	296	6	,	,	PUNCT
easat-5740	296	7	s.	s.	PROPN
easat-5740	296	8	zambon	zambon	PROPN
easat-5740	296	9	,	,	PUNCT
easat-5740	296	10	and	and	CCONJ
easat-5740	296	11	e.	e.	PROPN
easat-5740	296	12	magnaghi	magnaghi	PROPN
easat-5740	296	13	,	,	PUNCT
easat-5740	296	14	"	"	PUNCT
easat-5740	296	15	guest	guest	NOUN
easat-5740	296	16	editorial	editorial	NOUN
easat-5740	296	17	:	:	PUNCT
easat-5740	296	18	integrated	integrate	VERB
easat-5740	296	19	reporting	reporting	NOUN
easat-5740	296	20	and	and	CCONJ
easat-5740	296	21	change	change	NOUN
easat-5740	296	22	:	:	PUNCT
easat-5740	296	23	what	what	PRON
easat-5740	296	24	are	be	AUX
easat-5740	296	25	the	the	DET
easat-5740	296	26	impacts	impact	NOUN
easat-5740	296	27	after	after	ADP
easat-5740	296	28	more	more	ADJ
easat-5740	296	29	than	than	ADP
easat-5740	296	30	a	a	PRON
easat-5740	296	31	decade	decade	NOUN
easat-5740	296	32	of	of	ADP
easat-5740	296	33	integrated	integrated	ADJ
easat-5740	296	34	reporting	reporting	NOUN
easat-5740	296	35	?	?	PUNCT
easat-5740	296	36	,	,	PUNCT
easat-5740	296	37	"	"	PUNCT
easat-5740	296	38	journal	journal	NOUN
easat-5740	296	39	of	of	ADP
easat-5740	296	40	accounting	accounting	NOUN
easat-5740	296	41	&	&	CCONJ
easat-5740	296	42	organizational	organizational	ADJ
easat-5740	296	43	change	change	NOUN
easat-5740	296	44	,	,	PUNCT
easat-5740	296	45	vol	vol	NOUN
easat-5740	296	46	.	.	PROPN
easat-5740	296	47	19	19	NUM
easat-5740	296	48	,	,	PUNCT
easat-5740	296	49	no	no	INTJ
easat-5740	296	50	.	.	NOUN
easat-5740	296	51	2	2	NUM
easat-5740	296	52	,	,	PUNCT
easat-5740	296	53	pp	pp	ADJ
easat-5740	296	54	.	.	PUNCT
easat-5740	297	1	185	185	NUM
easat-5740	297	2	-	-	SYM
easat-5740	297	3	190	190	NUM
easat-5740	297	4	,	,	PUNCT
easat-5740	297	5	2023	2023	NUM
easat-5740	297	6	.	.	PUNCT
easat-5740	298	1	https://doi.org/10.1108/jaoc-05-2023-213	https://doi.org/10.1108/jaoc-05-2023-213	NOUN
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easat-5740	298	3	https://doi.org/10.3390/jrfm16070311	https://doi.org/10.3390/jrfm16070311	NOUN
easat-5740	298	4	https://doi.org/10.1080/01559982.2023.2180836	https://doi.org/10.1080/01559982.2023.2180836	PUNCT
easat-5740	299	1	https://doi.org/10.1002/bse.2485	https://doi.org/10.1002/bse.2485	PROPN
easat-5740	299	2	https://doi.org/10.1111/jacf.12116	https://doi.org/10.1111/jacf.12116	PROPN
easat-5740	299	3	https://doi.org/10.9770/jesi.2020.7.4(17	https://doi.org/10.9770/jesi.2020.7.4(17	PROPN
easat-5740	299	4	https://doi.org/10.1108/medar-12-2019-0641	https://doi.org/10.1108/medar-12-2019-0641	NOUN
easat-5740	299	5	https://doi.org/10.3390/su13147741	https://doi.org/10.3390/su13147741	PUNCT
easat-5740	299	6	https://doi.org/10.1108/sampj-02-2018-0043	https://doi.org/10.1108/sampj-02-2018-0043	NOUN
easat-5740	299	7	https://doi.org/10.1108/medar-07-2017-0183	https://doi.org/10.1108/medar-07-2017-0183	NOUN
easat-5740	299	8	https://doi.org/10.1108/aaaj-06-2014-1736	https://doi.org/10.1108/aaaj-06-2014-1736	PROPN
easat-5740	299	9	https://doi.org/10.1108/aaaj-06-2014-1736	https://doi.org/10.1108/aaaj-06-2014-1736	PROPN
easat-5740	299	10	https://doi.org/10.1002/tqem.21357	https://doi.org/10.1002/tqem.21357	VERB
easat-5740	299	11	https://doi.org/10.1108/14691931311323869	https://doi.org/10.1108/14691931311323869	PROPN
easat-5740	299	12	https://doi.org/10.1080/09638180.2019.1677486	https://doi.org/10.1080/09638180.2019.1677486	PUNCT
easat-5740	299	13	https://doi.org/10.1016/j.bar.2019.100876	https://doi.org/10.1016/j.bar.2019.100876	PUNCT
easat-5740	299	14	https://doi.org/10.1108/aaaj-07-2016-2631	https://doi.org/10.1108/aaaj-07-2016-2631	NOUN
easat-5740	299	15	https://www.ifrs.org/groups/international-sustainability-standards-board/issb-frequently-asked-questions/	https://www.ifrs.org/groups/international-sustainability-standards-board/issb-frequently-asked-questions/	VERB
easat-5740	299	16	https://www.ifrs.org/groups/international-sustainability-standards-board/issb-frequently-asked-questions/	https://www.ifrs.org/groups/international-sustainability-standards-board/issb-frequently-asked-questions/	VERB
easat-5740	299	17	https://doi.org/10.1108/ara-02-2019-0045	https://doi.org/10.1108/ara-02-2019-0045	ADV
easat-5740	299	18	https://doi.org/10.1108/ara-02-2019-0045	https://doi.org/10.1108/ara-02-2019-0045	PROPN
easat-5740	299	19	https://doi.org/10.1108/aaaj-03-2016-2447	https://doi.org/10.1108/aaaj-03-2016-2447	VERB
easat-5740	299	20	https://doi.org/10.1108/jaoc-05-2023-213	https://doi.org/10.1108/jaoc-05-2023-213	NOUN
easat-5740	299	21	2036	2036	NUM
easat-5740	299	22	edelweiss	edelweiss	PROPN
easat-5740	299	23	applied	apply	VERB
easat-5740	299	24	science	science	NOUN
easat-5740	299	25	and	and	CCONJ
easat-5740	299	26	technology	technology	NOUN
easat-5740	299	27	issn	issn	PROPN
easat-5740	299	28	:	:	PUNCT
easat-5740	299	29	2576	2576	NUM
easat-5740	299	30	-	-	SYM
easat-5740	299	31	8484	8484	NUM
easat-5740	299	32	vol	vol	NOUN
easat-5740	299	33	.	.	PROPN
easat-5740	300	1	9	9	NUM
easat-5740	300	2	,	,	PUNCT
easat-5740	300	3	no	no	INTJ
easat-5740	300	4	.	.	NOUN
easat-5740	301	1	3	3	NUM
easat-5740	301	2	:	:	PUNCT
easat-5740	301	3	2022	2022	NUM
easat-5740	301	4	-	-	SYM
easat-5740	301	5	2037	2037	NUM
easat-5740	301	6	,	,	PUNCT
easat-5740	301	7	2025	2025	NUM
easat-5740	301	8	doi	doi	NOUN
easat-5740	301	9	:	:	PUNCT
easat-5740	301	10	10.55214/25768484.v9i3.5740	10.55214/25768484.v9i3.5740	NUM
easat-5740	301	11	©	©	PROPN
easat-5740	301	12	2025	2025	NUM
easat-5740	301	13	by	by	ADP
easat-5740	301	14	the	the	DET
easat-5740	301	15	authors	author	NOUN
easat-5740	301	16	;	;	PUNCT
easat-5740	301	17	licensee	licensee	PROPN
easat-5740	301	18	learning	learning	NOUN
easat-5740	301	19	gate	gate	NOUN
easat-5740	302	1	[	[	X
easat-5740	302	2	28	28	NUM
easat-5740	302	3	]	]	X
easat-5740	302	4	c.	c.	PROPN
easat-5740	302	5	busco	busco	PROPN
easat-5740	302	6	,	,	PUNCT
easat-5740	302	7	m.	m.	PROPN
easat-5740	302	8	l.	l.	PROPN
easat-5740	302	9	frigo	frigo	PROPN
easat-5740	302	10	,	,	PUNCT
easat-5740	302	11	p.	p.	NOUN
easat-5740	302	12	quattrone	quattrone	NOUN
easat-5740	302	13	,	,	PUNCT
easat-5740	302	14	and	and	CCONJ
easat-5740	302	15	a.	a.	NOUN
easat-5740	302	16	riccaboni	riccaboni	NOUN
easat-5740	302	17	,	,	PUNCT
easat-5740	302	18	"	"	PUNCT
easat-5740	302	19	towards	towards	ADP
easat-5740	302	20	integrated	integrated	ADJ
easat-5740	302	21	reporting	reporting	NOUN
easat-5740	302	22	:	:	PUNCT
easat-5740	302	23	concepts	concept	NOUN
easat-5740	302	24	,	,	PUNCT
easat-5740	302	25	elements	element	NOUN
easat-5740	302	26	and	and	CCONJ
easat-5740	302	27	principles	principle	NOUN
easat-5740	302	28	,	,	PUNCT
easat-5740	302	29	"	"	PUNCT
easat-5740	302	30	integrated	integrated	ADJ
easat-5740	302	31	reporting	reporting	NOUN
easat-5740	302	32	:	:	PUNCT
easat-5740	302	33	concepts	concept	NOUN
easat-5740	302	34	and	and	CCONJ
easat-5740	302	35	cases	case	NOUN
easat-5740	302	36	that	that	PRON
easat-5740	302	37	redefine	redefine	VERB
easat-5740	302	38	corporate	corporate	ADJ
easat-5740	302	39	accountability	accountability	NOUN
easat-5740	302	40	,	,	PUNCT
easat-5740	302	41	pp	pp	ADJ
easat-5740	302	42	.	.	PUNCT
easat-5740	303	1	3	3	NUM
easat-5740	303	2	-	-	SYM
easat-5740	303	3	18	18	NUM
easat-5740	303	4	,	,	PUNCT
easat-5740	303	5	2013	2013	NUM
easat-5740	303	6	.	.	PUNCT
easat-5740	304	1	[	[	X
easat-5740	304	2	29	29	NUM
easat-5740	304	3	]	]	X
easat-5740	304	4	j.	j.	PROPN
easat-5740	304	5	c.	c.	PROPN
easat-5740	304	6	jensen	jensen	PROPN
easat-5740	304	7	and	and	CCONJ
easat-5740	304	8	n.	n.	PROPN
easat-5740	304	9	berg	berg	PROPN
easat-5740	304	10	,	,	PUNCT
easat-5740	304	11	"	"	PUNCT
easat-5740	304	12	determinants	determinant	NOUN
easat-5740	304	13	of	of	ADP
easat-5740	304	14	traditional	traditional	ADJ
easat-5740	304	15	sustainability	sustainability	NOUN
easat-5740	304	16	reporting	reporting	NOUN
easat-5740	304	17	versus	versus	ADP
easat-5740	304	18	integrated	integrated	ADJ
easat-5740	304	19	reporting	reporting	NOUN
easat-5740	304	20	.	.	PUNCT
easat-5740	305	1	an	an	DET
easat-5740	305	2	institutionalist	institutionalist	ADJ
easat-5740	305	3	approach	approach	NOUN
easat-5740	305	4	,	,	PUNCT
easat-5740	305	5	"	"	PUNCT
easat-5740	305	6	business	business	NOUN
easat-5740	305	7	strategy	strategy	NOUN
easat-5740	305	8	and	and	CCONJ
easat-5740	305	9	the	the	DET
easat-5740	305	10	environment	environment	NOUN
easat-5740	305	11	,	,	PUNCT
easat-5740	305	12	vol	vol	NOUN
easat-5740	305	13	.	.	PROPN
easat-5740	305	14	21	21	NUM
easat-5740	305	15	,	,	PUNCT
easat-5740	305	16	no	no	INTJ
easat-5740	305	17	.	.	NOUN
easat-5740	305	18	5	5	NUM
easat-5740	305	19	,	,	PUNCT
easat-5740	305	20	pp	pp	ADJ
easat-5740	305	21	.	.	PUNCT
easat-5740	306	1	299	299	NUM
easat-5740	306	2	-	-	SYM
easat-5740	306	3	316	316	NUM
easat-5740	306	4	,	,	PUNCT
easat-5740	306	5	2012	2012	NUM
easat-5740	306	6	.	.	PUNCT
easat-5740	307	1	https://doi.org/10.1002/bse.740	https://doi.org/10.1002/bse.740	PROPN
easat-5740	307	2	[	[	SYM
easat-5740	307	3	30	30	NUM
easat-5740	307	4	]	]	X
easat-5740	307	5	d.	d.	PROPN
easat-5740	307	6	tweedie	tweedie	PROPN
easat-5740	307	7	and	and	CCONJ
easat-5740	307	8	n.	n.	PROPN
easat-5740	307	9	martinov	martinov	PROPN
easat-5740	307	10	-	-	PUNCT
easat-5740	307	11	bennie	bennie	PROPN
easat-5740	307	12	,	,	PUNCT
easat-5740	307	13	"	"	PUNCT
easat-5740	307	14	entitlements	entitlement	NOUN
easat-5740	307	15	and	and	CCONJ
easat-5740	307	16	time	time	NOUN
easat-5740	307	17	:	:	PUNCT
easat-5740	307	18	integrated	integrate	VERB
easat-5740	307	19	reporting	reporting	NOUN
easat-5740	307	20	's	's	PART
easat-5740	307	21	double	double	ADJ
easat-5740	307	22	-	-	PUNCT
easat-5740	307	23	edged	edge	VERB
easat-5740	307	24	agenda	agenda	NOUN
easat-5740	307	25	,	,	PUNCT
easat-5740	307	26	"	"	PUNCT
easat-5740	307	27	social	social	ADJ
easat-5740	307	28	and	and	CCONJ
easat-5740	307	29	environmental	environmental	ADJ
easat-5740	307	30	accountability	accountability	NOUN
easat-5740	307	31	journal	journal	NOUN
easat-5740	307	32	,	,	PUNCT
easat-5740	307	33	vol	vol	NOUN
easat-5740	307	34	.	.	PROPN
easat-5740	307	35	35	35	NUM
easat-5740	307	36	,	,	PUNCT
easat-5740	307	37	no	no	INTJ
easat-5740	307	38	.	.	NOUN
easat-5740	307	39	1	1	NUM
easat-5740	307	40	,	,	PUNCT
easat-5740	307	41	pp	pp	ADJ
easat-5740	307	42	.	.	PUNCT
easat-5740	308	1	49	49	NUM
easat-5740	308	2	-	-	SYM
easat-5740	308	3	61	61	NUM
easat-5740	308	4	,	,	PUNCT
easat-5740	308	5	2015	2015	NUM
easat-5740	308	6	.	.	PUNCT
easat-5740	309	1	https://doi.org/10.1080/0969160x.2015.1007466	https://doi.org/10.1080/0969160x.2015.1007466	PUNCT
easat-5740	310	1	[	[	X
easat-5740	310	2	31	31	NUM
easat-5740	310	3	]	]	PUNCT
easat-5740	310	4	j.	j.	PROPN
easat-5740	310	5	v.	v.	PROPN
easat-5740	310	6	frias	frias	PROPN
easat-5740	310	7	-	-	PUNCT
easat-5740	310	8	aceituno	aceituno	PROPN
easat-5740	310	9	,	,	PUNCT
easat-5740	310	10	l.	l.	PROPN
easat-5740	310	11	rodríguez	rodríguez	PROPN
easat-5740	310	12	-	-	PUNCT
easat-5740	310	13	ariza	ariza	PROPN
easat-5740	310	14	,	,	PUNCT
easat-5740	310	15	and	and	CCONJ
easat-5740	310	16	i.	i.	PROPN
easat-5740	310	17	m.	m.	NOUN
easat-5740	310	18	garcía	garcía	PROPN
easat-5740	310	19	-	-	PUNCT
easat-5740	310	20	sánchez	sánchez	NOUN
easat-5740	310	21	,	,	PUNCT
easat-5740	310	22	"	"	PUNCT
easat-5740	310	23	is	be	AUX
easat-5740	310	24	integrated	integrate	VERB
easat-5740	310	25	reporting	reporting	NOUN
easat-5740	310	26	determined	determine	VERB
easat-5740	310	27	by	by	ADP
easat-5740	310	28	a	a	DET
easat-5740	310	29	country	country	NOUN
easat-5740	310	30	's	's	PART
easat-5740	310	31	legal	legal	ADJ
easat-5740	310	32	system	system	NOUN
easat-5740	310	33	?	?	PUNCT
easat-5740	311	1	an	an	DET
easat-5740	311	2	exploratory	exploratory	ADJ
easat-5740	311	3	study	study	NOUN
easat-5740	311	4	,	,	PUNCT
easat-5740	311	5	"	"	PUNCT
easat-5740	311	6	journal	journal	NOUN
easat-5740	311	7	of	of	ADP
easat-5740	311	8	cleaner	clean	ADJ
easat-5740	311	9	production	production	NOUN
easat-5740	311	10	,	,	PUNCT
easat-5740	311	11	vol	vol	NOUN
easat-5740	311	12	.	.	PROPN
easat-5740	311	13	44	44	NUM
easat-5740	311	14	,	,	PUNCT
easat-5740	311	15	pp	pp	ADJ
easat-5740	311	16	.	.	PUNCT
easat-5740	312	1	45	45	NUM
easat-5740	312	2	-	-	SYM
easat-5740	312	3	55	55	NUM
easat-5740	312	4	,	,	PUNCT
easat-5740	312	5	2013	2013	NUM
easat-5740	312	6	.	.	PUNCT
easat-5740	313	1	https://doi.org/10.1016/j.jclepro.2012.12.006	https://doi.org/10.1016/j.jclepro.2012.12.006	PROPN
easat-5740	313	2	[	[	PUNCT
easat-5740	313	3	32	32	NUM
easat-5740	313	4	]	]	PUNCT
easat-5740	313	5	i.	i.	PROPN
easat-5740	313	6	m.	m.	PROPN
easat-5740	313	7	garcía‐sánchez	garcía‐sánchez	PROPN
easat-5740	313	8	and	and	CCONJ
easat-5740	313	9	l.	l.	PROPN
easat-5740	313	10	noguera‐gámez	noguera‐gámez	PROPN
easat-5740	313	11	,	,	PUNCT
easat-5740	313	12	"	"	PUNCT
easat-5740	313	13	integrated	integrated	ADJ
easat-5740	313	14	reporting	reporting	NOUN
easat-5740	313	15	and	and	CCONJ
easat-5740	313	16	stakeholder	stakeholder	NOUN
easat-5740	313	17	engagement	engagement	NOUN
easat-5740	313	18	:	:	PUNCT
easat-5740	313	19	the	the	DET
easat-5740	313	20	effect	effect	NOUN
easat-5740	313	21	on	on	ADP
easat-5740	313	22	information	information	NOUN
easat-5740	313	23	asymmetry	asymmetry	NOUN
easat-5740	313	24	,	,	PUNCT
easat-5740	313	25	"	"	PUNCT
easat-5740	313	26	corporate	corporate	ADJ
easat-5740	313	27	social	social	ADJ
easat-5740	313	28	responsibility	responsibility	NOUN
easat-5740	313	29	and	and	CCONJ
easat-5740	313	30	environmental	environmental	ADJ
easat-5740	313	31	management	management	NOUN
easat-5740	313	32	,	,	PUNCT
easat-5740	313	33	vol	vol	NOUN
easat-5740	313	34	.	.	PROPN
easat-5740	313	35	24	24	NUM
easat-5740	313	36	,	,	PUNCT
easat-5740	313	37	no	no	INTJ
easat-5740	313	38	.	.	NOUN
easat-5740	313	39	5	5	NUM
easat-5740	313	40	,	,	PUNCT
easat-5740	313	41	pp	pp	ADJ
easat-5740	313	42	.	.	PUNCT
easat-5740	314	1	395	395	NUM
easat-5740	314	2	-	-	SYM
easat-5740	314	3	413	413	NUM
easat-5740	314	4	,	,	PUNCT
easat-5740	314	5	2017	2017	NUM
easat-5740	314	6	.	.	PUNCT
easat-5740	315	1	https://doi.org/10.1002/csr.1415	https://doi.org/10.1002/csr.1415	NOUN
easat-5740	316	1	[	[	X
easat-5740	316	2	33	33	NUM
easat-5740	316	3	]	]	PUNCT
easat-5740	316	4	a.	a.	NOUN
easat-5740	316	5	liberati	liberati	PROPN
easat-5740	316	6	et	et	PROPN
easat-5740	316	7	al	al	PROPN
easat-5740	316	8	.	.	PROPN
easat-5740	316	9	,	,	PUNCT
easat-5740	316	10	"	"	PUNCT
easat-5740	316	11	the	the	DET
easat-5740	316	12	prisma	prisma	NOUN
easat-5740	316	13	statement	statement	NOUN
easat-5740	316	14	for	for	ADP
easat-5740	316	15	reporting	report	VERB
easat-5740	316	16	systematic	systematic	ADJ
easat-5740	316	17	reviews	review	NOUN
easat-5740	316	18	and	and	CCONJ
easat-5740	316	19	meta	meta	NOUN
easat-5740	316	20	-	-	PUNCT
easat-5740	316	21	analyses	analysis	NOUN
easat-5740	316	22	of	of	ADP
easat-5740	316	23	studies	study	NOUN
easat-5740	316	24	that	that	PRON
easat-5740	316	25	evaluate	evaluate	VERB
easat-5740	316	26	healthcare	healthcare	NOUN
easat-5740	316	27	interventions	intervention	NOUN
easat-5740	316	28	:	:	PUNCT
easat-5740	316	29	explanation	explanation	NOUN
easat-5740	316	30	and	and	CCONJ
easat-5740	316	31	elaboration	elaboration	NOUN
easat-5740	316	32	,	,	PUNCT
easat-5740	316	33	"	"	PUNCT
easat-5740	316	34	bmj	bmj	NOUN
easat-5740	316	35	,	,	PUNCT
easat-5740	316	36	vol	vol	NOUN
easat-5740	316	37	.	.	PROPN
easat-5740	316	38	339	339	NUM
easat-5740	316	39	,	,	PUNCT
easat-5740	316	40	2009	2009	NUM
easat-5740	316	41	.	.	PUNCT
easat-5740	317	1	https://doi.org/10.1136/bmj.b2700	https://doi.org/10.1136/bmj.b2700	PUNCT
easat-5740	318	1	[	[	X
easat-5740	318	2	34	34	NUM
easat-5740	318	3	]	]	X
easat-5740	318	4	m.	m.	NOUN
easat-5740	318	5	j.	j.	PROPN
easat-5740	318	6	page	page	PROPN
easat-5740	318	7	et	et	PROPN
easat-5740	318	8	al	al	PROPN
easat-5740	318	9	.	.	PROPN
easat-5740	318	10	,	,	PUNCT
easat-5740	318	11	"	"	PUNCT
easat-5740	318	12	the	the	DET
easat-5740	318	13	prisma	prisma	PROPN
easat-5740	318	14	2020	2020	NUM
easat-5740	318	15	statement	statement	NOUN
easat-5740	318	16	:	:	PUNCT
easat-5740	318	17	an	an	DET
easat-5740	318	18	updated	update	VERB
easat-5740	318	19	guideline	guideline	NOUN
easat-5740	318	20	for	for	ADP
easat-5740	318	21	reporting	report	VERB
easat-5740	318	22	systematic	systematic	ADJ
easat-5740	318	23	reviews	review	NOUN
easat-5740	318	24	,	,	PUNCT
easat-5740	318	25	"	"	PUNCT
easat-5740	318	26	bmj	bmj	NOUN
easat-5740	318	27	,	,	PUNCT
easat-5740	318	28	vol	vol	NOUN
easat-5740	318	29	.	.	PROPN
easat-5740	318	30	372	372	NUM
easat-5740	318	31	,	,	PUNCT
easat-5740	318	32	2021	2021	NUM
easat-5740	318	33	.	.	PUNCT
easat-5740	319	1	https://doi.org/10.1186/s13643-021-01626-4	https://doi.org/10.1186/s13643-021-01626-4	PUNCT
easat-5740	320	1	[	[	X
easat-5740	320	2	35	35	NUM
easat-5740	320	3	]	]	X
easat-5740	320	4	d.	d.	PROPN
easat-5740	320	5	c.	c.	PROPN
easat-5740	320	6	hambrick	hambrick	PROPN
easat-5740	320	7	,	,	PUNCT
easat-5740	320	8	"	"	PUNCT
easat-5740	320	9	the	the	DET
easat-5740	320	10	field	field	NOUN
easat-5740	320	11	of	of	ADP
easat-5740	320	12	management	management	NOUN
easat-5740	320	13	's	's	PART
easat-5740	320	14	devotion	devotion	NOUN
easat-5740	320	15	to	to	ADP
easat-5740	320	16	theory	theory	NOUN
easat-5740	320	17	:	:	PUNCT
easat-5740	320	18	too	too	ADV
easat-5740	320	19	much	much	ADJ
easat-5740	320	20	of	of	ADP
easat-5740	320	21	a	a	DET
easat-5740	320	22	good	good	ADJ
easat-5740	320	23	thing	thing	NOUN
easat-5740	320	24	?	?	PUNCT
easat-5740	320	25	,	,	PUNCT
easat-5740	320	26	"	"	PUNCT
easat-5740	320	27	academy	academy	NOUN
easat-5740	320	28	of	of	ADP
easat-5740	320	29	management	management	NOUN
easat-5740	320	30	journal	journal	PROPN
easat-5740	320	31	,	,	PUNCT
easat-5740	320	32	vol	vol	NOUN
easat-5740	320	33	.	.	PROPN
easat-5740	320	34	50	50	NUM
easat-5740	320	35	,	,	PUNCT
easat-5740	320	36	no	no	INTJ
easat-5740	320	37	.	.	NOUN
easat-5740	320	38	6	6	NUM
easat-5740	320	39	,	,	PUNCT
easat-5740	320	40	pp	pp	ADJ
easat-5740	320	41	.	.	PUNCT
easat-5740	321	1	1346	1346	NUM
easat-5740	321	2	-	-	SYM
easat-5740	321	3	1352	1352	NUM
easat-5740	321	4	,	,	PUNCT
easat-5740	321	5	2007	2007	NUM
easat-5740	321	6	.	.	PUNCT
easat-5740	322	1	[	[	X
easat-5740	322	2	36	36	NUM
easat-5740	322	3	]	]	PUNCT
easat-5740	322	4	t.	t.	NOUN
easat-5740	322	5	cooray	cooray	PROPN
easat-5740	322	6	,	,	PUNCT
easat-5740	322	7	a.	a.	PROPN
easat-5740	322	8	n.	n.	PROPN
easat-5740	322	9	gunarathne	gunarathne	PROPN
easat-5740	322	10	,	,	PUNCT
easat-5740	322	11	and	and	CCONJ
easat-5740	322	12	s.	s.	PROPN
easat-5740	322	13	senaratne	senaratne	PROPN
easat-5740	322	14	,	,	PUNCT
easat-5740	322	15	"	"	PUNCT
easat-5740	322	16	does	do	AUX
easat-5740	322	17	corporate	corporate	ADJ
easat-5740	322	18	governance	governance	NOUN
easat-5740	322	19	affect	affect	VERB
easat-5740	322	20	the	the	DET
easat-5740	322	21	quality	quality	NOUN
easat-5740	322	22	of	of	ADP
easat-5740	322	23	integrated	integrated	ADJ
easat-5740	322	24	reporting	reporting	NOUN
easat-5740	322	25	?	?	PUNCT
easat-5740	322	26	,	,	PUNCT
easat-5740	322	27	"	"	PUNCT
easat-5740	322	28	sustainability	sustainability	NOUN
easat-5740	322	29	,	,	PUNCT
easat-5740	322	30	vol	vol	NOUN
easat-5740	322	31	.	.	PROPN
easat-5740	322	32	12	12	NUM
easat-5740	322	33	,	,	PUNCT
easat-5740	322	34	no	no	INTJ
easat-5740	322	35	.	.	NOUN
easat-5740	322	36	10	10	NUM
easat-5740	322	37	,	,	PUNCT
easat-5740	322	38	p.	p.	NOUN
easat-5740	322	39	4262	4262	NUM
easat-5740	322	40	,	,	PUNCT
easat-5740	322	41	2020	2020	NUM
easat-5740	322	42	.	.	PUNCT
easat-5740	323	1	https://doi.org/10.3390/su12104262	https://doi.org/10.3390/su12104262	X
easat-5740	324	1	[	[	X
easat-5740	324	2	37	37	NUM
easat-5740	324	3	]	]	PUNCT
easat-5740	324	4	l.	l.	PROPN
easat-5740	324	5	girella	girella	PROPN
easat-5740	324	6	,	,	PUNCT
easat-5740	324	7	p.	p.	NOUN
easat-5740	324	8	rossi	rossi	PROPN
easat-5740	324	9	,	,	PUNCT
easat-5740	324	10	and	and	CCONJ
easat-5740	324	11	s.	s.	PROPN
easat-5740	324	12	zambon	zambon	PROPN
easat-5740	324	13	,	,	PUNCT
easat-5740	324	14	"	"	PUNCT
easat-5740	324	15	exploring	explore	VERB
easat-5740	324	16	the	the	DET
easat-5740	324	17	firm	firm	ADJ
easat-5740	324	18	and	and	CCONJ
easat-5740	324	19	country	country	NOUN
easat-5740	324	20	determinants	determinant	NOUN
easat-5740	324	21	of	of	ADP
easat-5740	324	22	the	the	DET
easat-5740	324	23	voluntary	voluntary	ADJ
easat-5740	324	24	adoption	adoption	NOUN
easat-5740	324	25	of	of	ADP
easat-5740	324	26	integrated	integrated	ADJ
easat-5740	324	27	reporting	reporting	NOUN
easat-5740	324	28	,	,	PUNCT
easat-5740	324	29	"	"	PUNCT
easat-5740	324	30	business	business	NOUN
easat-5740	324	31	strategy	strategy	NOUN
easat-5740	324	32	and	and	CCONJ
easat-5740	324	33	the	the	DET
easat-5740	324	34	environment	environment	NOUN
easat-5740	324	35	,	,	PUNCT
easat-5740	324	36	vol	vol	NOUN
easat-5740	324	37	.	.	PROPN
easat-5740	324	38	28	28	NUM
easat-5740	324	39	,	,	PUNCT
easat-5740	324	40	no	no	INTJ
easat-5740	324	41	.	.	NOUN
easat-5740	324	42	7	7	NUM
easat-5740	324	43	,	,	PUNCT
easat-5740	324	44	pp	pp	ADJ
easat-5740	324	45	.	.	PUNCT
easat-5740	324	46	1323	1323	NUM
easat-5740	324	47	-	-	SYM
easat-5740	324	48	1340	1340	NUM
easat-5740	324	49	,	,	PUNCT
easat-5740	324	50	2019	2019	NUM
easat-5740	324	51	.	.	PUNCT
easat-5740	325	1	https://doi.org/10.1002/bse.2318	https://doi.org/10.1002/bse.2318	PROPN
easat-5740	326	1	[	[	X
easat-5740	326	2	38	38	NUM
easat-5740	326	3	]	]	PUNCT
easat-5740	326	4	a.	a.	NOUN
easat-5740	326	5	hichri	hichri	PROPN
easat-5740	326	6	,	,	PUNCT
easat-5740	326	7	"	"	PUNCT
easat-5740	326	8	corporate	corporate	ADJ
easat-5740	326	9	governance	governance	NOUN
easat-5740	326	10	and	and	CCONJ
easat-5740	326	11	integrated	integrated	ADJ
easat-5740	326	12	reporting	reporting	NOUN
easat-5740	326	13	:	:	PUNCT
easat-5740	326	14	evidence	evidence	NOUN
easat-5740	326	15	of	of	ADP
easat-5740	326	16	french	french	ADJ
easat-5740	326	17	companies	company	NOUN
easat-5740	326	18	,	,	PUNCT
easat-5740	326	19	"	"	PUNCT
easat-5740	326	20	journal	journal	NOUN
easat-5740	326	21	of	of	ADP
easat-5740	326	22	financial	financial	ADJ
easat-5740	326	23	reporting	reporting	NOUN
easat-5740	326	24	and	and	CCONJ
easat-5740	326	25	accounting	accounting	NOUN
easat-5740	326	26	,	,	PUNCT
easat-5740	326	27	vol	vol	NOUN
easat-5740	326	28	.	.	PROPN
easat-5740	326	29	20	20	NUM
easat-5740	326	30	,	,	PUNCT
easat-5740	326	31	no	no	INTJ
easat-5740	326	32	.	.	NOUN
easat-5740	326	33	3/4	3/4	NUM
easat-5740	326	34	,	,	PUNCT
easat-5740	326	35	pp	pp	ADJ
easat-5740	326	36	.	.	PUNCT
easat-5740	327	1	472	472	NUM
easat-5740	327	2	-	-	SYM
easat-5740	327	3	492	492	NUM
easat-5740	327	4	,	,	PUNCT
easat-5740	327	5	2022	2022	NUM
easat-5740	327	6	.	.	PUNCT
easat-5740	328	1	https://doi.org/10.1108/jfra-09-2020-0261	https://doi.org/10.1108/jfra-09-2020-0261	NOUN
easat-5740	329	1	[	[	X
easat-5740	329	2	39	39	NUM
easat-5740	329	3	]	]	PUNCT
easat-5740	329	4	a.	a.	NOUN
easat-5740	329	5	adegboyegun	adegboyegun	PROPN
easat-5740	329	6	,	,	PUNCT
easat-5740	329	7	m.	m.	NOUN
easat-5740	329	8	alade	alade	PROPN
easat-5740	329	9	,	,	PUNCT
easat-5740	329	10	e.	e.	PROPN
easat-5740	329	11	ben	ben	PROPN
easat-5740	329	12	-	-	PROPN
easat-5740	329	13	caleb	caleb	PROPN
easat-5740	329	14	,	,	PUNCT
easat-5740	329	15	a.	a.	PROPN
easat-5740	329	16	ademola	ademola	PROPN
easat-5740	329	17	,	,	PUNCT
easat-5740	329	18	d.	d.	PROPN
easat-5740	329	19	eluyela	eluyela	PROPN
easat-5740	329	20	,	,	PUNCT
easat-5740	329	21	and	and	CCONJ
easat-5740	329	22	o.	o.	PROPN
easat-5740	329	23	oladipo	oladipo	PROPN
easat-5740	329	24	,	,	PUNCT
easat-5740	329	25	"	"	PUNCT
easat-5740	329	26	integrated	integrated	ADJ
easat-5740	329	27	reporting	reporting	NOUN
easat-5740	329	28	and	and	CCONJ
easat-5740	329	29	corporate	corporate	ADJ
easat-5740	329	30	performance	performance	NOUN
easat-5740	329	31	in	in	ADP
easat-5740	329	32	nigeria	nigeria	PROPN
easat-5740	329	33	:	:	PUNCT
easat-5740	329	34	evidence	evidence	NOUN
easat-5740	329	35	from	from	ADP
easat-5740	329	36	the	the	DET
easat-5740	329	37	banking	banking	NOUN
easat-5740	329	38	industry	industry	NOUN
easat-5740	329	39	,	,	PUNCT
easat-5740	329	40	"	"	PUNCT
easat-5740	329	41	cogent	cogent	NOUN
easat-5740	329	42	business	business	NOUN
easat-5740	329	43	&	&	CCONJ
easat-5740	329	44	management	management	PROPN
easat-5740	329	45	,	,	PUNCT
easat-5740	329	46	vol	vol	NOUN
easat-5740	329	47	.	.	PROPN
easat-5740	329	48	7	7	NUM
easat-5740	329	49	,	,	PUNCT
easat-5740	329	50	no	no	INTJ
easat-5740	329	51	.	.	NOUN
easat-5740	329	52	1	1	NUM
easat-5740	329	53	,	,	PUNCT
easat-5740	329	54	p.	p.	NOUN
easat-5740	329	55	1736866	1736866	NUM
easat-5740	329	56	,	,	PUNCT
easat-5740	329	57	2020	2020	NUM
easat-5740	329	58	.	.	PUNCT
easat-5740	329	59	https://doi.org/10.1080/23311975.2020.1736866	https://doi.org/10.1080/23311975.2020.1736866	PROPN
easat-5740	330	1	[	[	X
easat-5740	330	2	40	40	NUM
easat-5740	330	3	]	]	X
easat-5740	331	1	y.	y.	PROPN
easat-5740	331	2	nakajima	nakajima	PROPN
easat-5740	331	3	and	and	CCONJ
easat-5740	331	4	y.	y.	PROPN
easat-5740	331	5	inaba	inaba	PROPN
easat-5740	331	6	,	,	PUNCT
easat-5740	331	7	"	"	PUNCT
easat-5740	331	8	stock	stock	NOUN
easat-5740	331	9	market	market	NOUN
easat-5740	331	10	reactions	reaction	NOUN
easat-5740	331	11	to	to	ADP
easat-5740	331	12	voluntary	voluntary	ADJ
easat-5740	331	13	integrated	integrated	ADJ
easat-5740	331	14	reporting	reporting	NOUN
easat-5740	331	15	,	,	PUNCT
easat-5740	331	16	"	"	PUNCT
easat-5740	331	17	journal	journal	NOUN
easat-5740	331	18	of	of	ADP
easat-5740	331	19	financial	financial	ADJ
easat-5740	331	20	reporting	reporting	NOUN
easat-5740	331	21	and	and	CCONJ
easat-5740	331	22	accounting	accounting	NOUN
easat-5740	331	23	,	,	PUNCT
easat-5740	331	24	vol	vol	NOUN
easat-5740	331	25	.	.	PROPN
easat-5740	331	26	20	20	NUM
easat-5740	331	27	,	,	PUNCT
easat-5740	331	28	no	no	INTJ
easat-5740	331	29	.	.	NOUN
easat-5740	331	30	3/4	3/4	NUM
easat-5740	331	31	,	,	PUNCT
easat-5740	331	32	pp	pp	ADJ
easat-5740	331	33	.	.	PUNCT
easat-5740	332	1	516	516	NUM
easat-5740	332	2	-	-	SYM
easat-5740	332	3	541	541	NUM
easat-5740	332	4	,	,	PUNCT
easat-5740	332	5	2022	2022	NUM
easat-5740	332	6	.	.	PUNCT
easat-5740	333	1	https://doi.org/10.1108/jfra-07-2020-0217	https://doi.org/10.1108/jfra-07-2020-0217	X
easat-5740	334	1	[	[	X
easat-5740	334	2	41	41	X
easat-5740	334	3	]	]	PUNCT
easat-5740	334	4	v.	v.	ADP
easat-5740	334	5	a.	a.	NOUN
easat-5740	334	6	obeng	obeng	PROPN
easat-5740	334	7	,	,	PUNCT
easat-5740	334	8	k.	k.	PROPN
easat-5740	334	9	ahmed	ahmed	PROPN
easat-5740	334	10	,	,	PUNCT
easat-5740	334	11	and	and	CCONJ
easat-5740	334	12	s.	s.	PROPN
easat-5740	334	13	f.	f.	PROPN
easat-5740	334	14	cahan	cahan	PROPN
easat-5740	334	15	,	,	PUNCT
easat-5740	334	16	"	"	PUNCT
easat-5740	334	17	integrated	integrated	ADJ
easat-5740	334	18	reporting	reporting	NOUN
easat-5740	334	19	and	and	CCONJ
easat-5740	334	20	agency	agency	NOUN
easat-5740	334	21	costs	cost	NOUN
easat-5740	334	22	:	:	PUNCT
easat-5740	334	23	international	international	ADJ
easat-5740	334	24	evidence	evidence	NOUN
easat-5740	334	25	from	from	ADP
easat-5740	334	26	voluntary	voluntary	ADJ
easat-5740	334	27	adopters	adopter	NOUN
easat-5740	334	28	,	,	PUNCT
easat-5740	334	29	"	"	PUNCT
easat-5740	334	30	european	european	ADJ
easat-5740	334	31	accounting	accounting	PROPN
easat-5740	334	32	review	review	PROPN
easat-5740	334	33	,	,	PUNCT
easat-5740	334	34	vol	vol	NOUN
easat-5740	334	35	.	.	PROPN
easat-5740	334	36	30	30	NUM
easat-5740	334	37	,	,	PUNCT
easat-5740	334	38	no	no	INTJ
easat-5740	334	39	.	.	NOUN
easat-5740	334	40	4	4	NUM
easat-5740	334	41	,	,	PUNCT
easat-5740	334	42	pp	pp	ADJ
easat-5740	334	43	.	.	PUNCT
easat-5740	335	1	645	645	NUM
easat-5740	335	2	-	-	SYM
easat-5740	335	3	674	674	NUM
easat-5740	335	4	,	,	PUNCT
easat-5740	335	5	2021	2021	NUM
easat-5740	335	6	.	.	PUNCT
easat-5740	336	1	https://doi.org/10.1080/09638180.2020.1805342	https://doi.org/10.1080/09638180.2020.1805342	PUNCT
easat-5740	337	1	[	[	X
easat-5740	337	2	42	42	NUM
easat-5740	337	3	]	]	X
easat-5740	337	4	f.	f.	PROPN
easat-5740	337	5	vitolla	vitolla	PROPN
easat-5740	337	6	,	,	PUNCT
easat-5740	337	7	n.	n.	PROPN
easat-5740	337	8	raimo	raimo	NOUN
easat-5740	337	9	,	,	PUNCT
easat-5740	337	10	and	and	CCONJ
easat-5740	337	11	m.	m.	NOUN
easat-5740	337	12	rubino	rubino	PROPN
easat-5740	337	13	,	,	PUNCT
easat-5740	337	14	"	"	PUNCT
easat-5740	337	15	board	board	NOUN
easat-5740	337	16	characteristics	characteristic	NOUN
easat-5740	337	17	and	and	CCONJ
easat-5740	337	18	integrated	integrated	ADJ
easat-5740	337	19	reporting	reporting	NOUN
easat-5740	337	20	quality	quality	NOUN
easat-5740	337	21	:	:	PUNCT
easat-5740	337	22	an	an	DET
easat-5740	337	23	agency	agency	NOUN
easat-5740	337	24	theory	theory	NOUN
easat-5740	337	25	perspective	perspective	NOUN
easat-5740	337	26	,	,	PUNCT
easat-5740	337	27	"	"	PUNCT
easat-5740	337	28	corporate	corporate	ADJ
easat-5740	337	29	social	social	ADJ
easat-5740	337	30	responsibility	responsibility	NOUN
easat-5740	337	31	and	and	CCONJ
easat-5740	337	32	environmental	environmental	ADJ
easat-5740	337	33	management	management	NOUN
easat-5740	337	34	,	,	PUNCT
easat-5740	337	35	vol	vol	NOUN
easat-5740	337	36	.	.	PROPN
easat-5740	337	37	27	27	NUM
easat-5740	337	38	,	,	PUNCT
easat-5740	337	39	no	no	INTJ
easat-5740	337	40	.	.	NOUN
easat-5740	337	41	2	2	NUM
easat-5740	337	42	,	,	PUNCT
easat-5740	337	43	pp	pp	ADJ
easat-5740	337	44	.	.	PUNCT
easat-5740	338	1	1152	1152	NUM
easat-5740	338	2	-	-	SYM
easat-5740	338	3	1163	1163	NUM
easat-5740	338	4	,	,	PUNCT
easat-5740	338	5	2020	2020	NUM
easat-5740	338	6	.	.	PUNCT
easat-5740	339	1	https://doi.org/10.1002/csr.1879	https://doi.org/10.1002/csr.1879	PROPN
easat-5740	339	2	[	[	X
easat-5740	339	3	43	43	NUM
easat-5740	339	4	]	]	X
easat-5740	339	5	n.	n.	PROPN
easat-5740	339	6	raimo	raimo	PROPN
easat-5740	339	7	,	,	PUNCT
easat-5740	339	8	f.	f.	PROPN
easat-5740	339	9	vitolla	vitolla	PROPN
easat-5740	339	10	,	,	PUNCT
easat-5740	339	11	a.	a.	PROPN
easat-5740	339	12	marrone	marrone	PROPN
easat-5740	339	13	,	,	PUNCT
easat-5740	339	14	and	and	CCONJ
easat-5740	339	15	m.	m.	NOUN
easat-5740	339	16	rubino	rubino	PROPN
easat-5740	339	17	,	,	PUNCT
easat-5740	339	18	"	"	PUNCT
easat-5740	339	19	the	the	DET
easat-5740	339	20	role	role	NOUN
easat-5740	339	21	of	of	ADP
easat-5740	339	22	ownership	ownership	NOUN
easat-5740	339	23	structure	structure	NOUN
easat-5740	339	24	in	in	ADP
easat-5740	339	25	integrated	integrate	VERB
easat-5740	339	26	reporting	reporting	NOUN
easat-5740	339	27	policies	policy	NOUN
easat-5740	339	28	,	,	PUNCT
easat-5740	339	29	"	"	PUNCT
easat-5740	339	30	business	business	NOUN
easat-5740	339	31	strategy	strategy	NOUN
easat-5740	339	32	and	and	CCONJ
easat-5740	339	33	the	the	DET
easat-5740	339	34	environment	environment	NOUN
easat-5740	339	35	,	,	PUNCT
easat-5740	339	36	vol	vol	NOUN
easat-5740	339	37	.	.	PROPN
easat-5740	339	38	29	29	NUM
easat-5740	339	39	,	,	PUNCT
easat-5740	339	40	no	no	INTJ
easat-5740	339	41	.	.	NOUN
easat-5740	339	42	6	6	NUM
easat-5740	339	43	,	,	PUNCT
easat-5740	339	44	pp	pp	ADJ
easat-5740	339	45	.	.	PUNCT
easat-5740	340	1	2238	2238	NUM
easat-5740	340	2	-	-	SYM
easat-5740	340	3	2250	2250	NUM
easat-5740	340	4	,	,	PUNCT
easat-5740	340	5	2020	2020	NUM
easat-5740	340	6	.	.	PUNCT
easat-5740	341	1	https://doi.org/10.1002/bse.2498	https://doi.org/10.1002/bse.2498	PROPN
easat-5740	341	2	[	[	X
easat-5740	341	3	44	44	NUM
easat-5740	341	4	]	]	X
easat-5740	341	5	n.	n.	PROPN
easat-5740	341	6	raimo	raimo	PROPN
easat-5740	341	7	,	,	PUNCT
easat-5740	341	8	f.	f.	PROPN
easat-5740	341	9	vitolla	vitolla	PROPN
easat-5740	341	10	,	,	PUNCT
easat-5740	341	11	a.	a.	PROPN
easat-5740	341	12	marrone	marrone	PROPN
easat-5740	341	13	,	,	PUNCT
easat-5740	341	14	and	and	CCONJ
easat-5740	341	15	m.	m.	NOUN
easat-5740	341	16	rubino	rubino	PROPN
easat-5740	341	17	,	,	PUNCT
easat-5740	341	18	"	"	PUNCT
easat-5740	341	19	do	do	AUX
easat-5740	341	20	audit	audit	NOUN
easat-5740	341	21	committee	committee	NOUN
easat-5740	341	22	attributes	attribute	VERB
easat-5740	341	23	influence	influence	NOUN
easat-5740	341	24	integrated	integrate	VERB
easat-5740	341	25	reporting	reporting	NOUN
easat-5740	341	26	quality	quality	NOUN
easat-5740	341	27	?	?	PUNCT
easat-5740	342	1	an	an	DET
easat-5740	342	2	agency	agency	NOUN
easat-5740	342	3	theory	theory	NOUN
easat-5740	342	4	viewpoint	viewpoint	NOUN
easat-5740	342	5	,	,	PUNCT
easat-5740	342	6	"	"	PUNCT
easat-5740	342	7	business	business	NOUN
easat-5740	342	8	strategy	strategy	NOUN
easat-5740	342	9	and	and	CCONJ
easat-5740	342	10	the	the	DET
easat-5740	342	11	environment	environment	NOUN
easat-5740	342	12	,	,	PUNCT
easat-5740	342	13	vol	vol	NOUN
easat-5740	342	14	.	.	PROPN
easat-5740	342	15	30	30	NUM
easat-5740	342	16	,	,	PUNCT
easat-5740	342	17	no	no	INTJ
easat-5740	342	18	.	.	NOUN
easat-5740	342	19	1	1	NUM
easat-5740	342	20	,	,	PUNCT
easat-5740	342	21	pp	pp	ADJ
easat-5740	342	22	.	.	PUNCT
easat-5740	343	1	522	522	NUM
easat-5740	343	2	-	-	SYM
easat-5740	343	3	534	534	NUM
easat-5740	343	4	,	,	PUNCT
easat-5740	343	5	2021	2021	NUM
easat-5740	343	6	.	.	PUNCT
easat-5740	344	1	https://doi.org/10.1002/bse.2635	https://doi.org/10.1002/bse.2635	PROPN
easat-5740	345	1	[	[	X
easat-5740	345	2	45	45	NUM
easat-5740	345	3	]	]	PUNCT
easat-5740	345	4	r.	r.	PROPN
easat-5740	345	5	wang	wang	PROPN
easat-5740	345	6	,	,	PUNCT
easat-5740	345	7	s.	s.	PROPN
easat-5740	345	8	zhou	zhou	PROPN
easat-5740	345	9	,	,	PUNCT
easat-5740	345	10	and	and	CCONJ
easat-5740	345	11	t.	t.	PROPN
easat-5740	345	12	wang	wang	PROPN
easat-5740	345	13	,	,	PUNCT
easat-5740	345	14	"	"	PUNCT
easat-5740	345	15	corporate	corporate	ADJ
easat-5740	345	16	governance	governance	NOUN
easat-5740	345	17	,	,	PUNCT
easat-5740	345	18	integrated	integrate	VERB
easat-5740	345	19	reporting	reporting	NOUN
easat-5740	345	20	and	and	CCONJ
easat-5740	345	21	the	the	DET
easat-5740	345	22	use	use	NOUN
easat-5740	345	23	of	of	ADP
easat-5740	345	24	credibility	credibility	NOUN
easat-5740	345	25	-	-	PUNCT
easat-5740	345	26	enhancing	enhance	VERB
easat-5740	345	27	mechanisms	mechanism	NOUN
easat-5740	345	28	on	on	ADP
easat-5740	345	29	integrated	integrate	VERB
easat-5740	345	30	reports	report	NOUN
easat-5740	345	31	,	,	PUNCT
easat-5740	345	32	"	"	PUNCT
easat-5740	345	33	european	european	ADJ
easat-5740	345	34	accounting	accounting	PROPN
easat-5740	345	35	review	review	PROPN
easat-5740	345	36	,	,	PUNCT
easat-5740	345	37	vol	vol	NOUN
easat-5740	345	38	.	.	PROPN
easat-5740	345	39	29	29	NUM
easat-5740	345	40	,	,	PUNCT
easat-5740	345	41	no	no	INTJ
easat-5740	345	42	.	.	NOUN
easat-5740	345	43	4	4	NUM
easat-5740	345	44	,	,	PUNCT
easat-5740	345	45	pp	pp	ADJ
easat-5740	345	46	.	.	PUNCT
easat-5740	346	1	631	631	NUM
easat-5740	346	2	-	-	SYM
easat-5740	346	3	663	663	NUM
easat-5740	346	4	,	,	PUNCT
easat-5740	346	5	2020	2020	NUM
easat-5740	346	6	.	.	PUNCT
easat-5740	347	1	https://doi.org/10.1080/09638180.2019.1668281	https://doi.org/10.1080/09638180.2019.1668281	NOUN
easat-5740	348	1	[	[	X
easat-5740	348	2	46	46	NUM
easat-5740	348	3	]	]	X
easat-5740	348	4	f.	f.	PROPN
easat-5740	348	5	manes	manes	PROPN
easat-5740	348	6	-	-	PUNCT
easat-5740	348	7	rossi	rossi	PROPN
easat-5740	348	8	,	,	PUNCT
easat-5740	348	9	g.	g.	PROPN
easat-5740	348	10	nicolò	nicolò	PROPN
easat-5740	348	11	,	,	PUNCT
easat-5740	348	12	a.	a.	PROPN
easat-5740	348	13	tiron	tiron	PROPN
easat-5740	348	14	tudor	tudor	PROPN
easat-5740	348	15	,	,	PUNCT
easat-5740	348	16	and	and	CCONJ
easat-5740	348	17	g.	g.	PROPN
easat-5740	348	18	zanellato	zanellato	PROPN
easat-5740	348	19	,	,	PUNCT
easat-5740	348	20	"	"	PUNCT
easat-5740	348	21	drivers	driver	NOUN
easat-5740	348	22	of	of	ADP
easat-5740	348	23	integrated	integrated	ADJ
easat-5740	348	24	reporting	reporting	NOUN
easat-5740	348	25	by	by	ADP
easat-5740	348	26	state	state	NOUN
easat-5740	348	27	-	-	PUNCT
easat-5740	348	28	owned	own	VERB
easat-5740	348	29	enterprises	enterprise	NOUN
easat-5740	348	30	in	in	ADP
easat-5740	348	31	europe	europe	PROPN
easat-5740	348	32	:	:	PUNCT
easat-5740	348	33	a	a	DET
easat-5740	348	34	longitudinal	longitudinal	ADJ
easat-5740	348	35	analysis	analysis	NOUN
easat-5740	348	36	,	,	PUNCT
easat-5740	348	37	"	"	PUNCT
easat-5740	348	38	meditari	meditari	ADJ
easat-5740	348	39	accountancy	accountancy	NOUN
easat-5740	348	40	research	research	NOUN
easat-5740	348	41	,	,	PUNCT
easat-5740	348	42	vol	vol	NOUN
easat-5740	348	43	.	.	PROPN
easat-5740	348	44	29	29	NUM
easat-5740	348	45	,	,	PUNCT
easat-5740	348	46	no	no	INTJ
easat-5740	348	47	.	.	NOUN
easat-5740	348	48	3	3	NUM
easat-5740	348	49	,	,	PUNCT
easat-5740	348	50	pp	pp	ADJ
easat-5740	348	51	.	.	PUNCT
easat-5740	349	1	586	586	NUM
easat-5740	349	2	-	-	SYM
easat-5740	349	3	616	616	NUM
easat-5740	349	4	,	,	PUNCT
easat-5740	349	5	2021	2021	NUM
easat-5740	349	6	.	.	PUNCT
easat-5740	349	7	https://doi.org/10.1108/medar-07-2019-0532	https://doi.org/10.1108/medar-07-2019-0532	NOUN
easat-5740	350	1	[	[	X
easat-5740	350	2	47	47	NUM
easat-5740	350	3	]	]	PUNCT
easat-5740	350	4	s.	s.	PROPN
easat-5740	350	5	fuhrmann	fuhrmann	PROPN
easat-5740	350	6	,	,	PUNCT
easat-5740	350	7	"	"	PUNCT
easat-5740	350	8	a	a	DET
easat-5740	350	9	multi	multi	ADJ
easat-5740	350	10	-	-	ADJ
easat-5740	350	11	theoretical	theoretical	ADJ
easat-5740	350	12	approach	approach	NOUN
easat-5740	350	13	on	on	ADP
easat-5740	350	14	drivers	driver	NOUN
easat-5740	350	15	of	of	ADP
easat-5740	350	16	integrated	integrated	ADJ
easat-5740	350	17	reporting	reporting	NOUN
easat-5740	350	18	–	–	PUNCT
easat-5740	350	19	uniting	unite	VERB
easat-5740	350	20	firm	firm	ADJ
easat-5740	350	21	-	-	PUNCT
easat-5740	350	22	level	level	NOUN
easat-5740	350	23	and	and	CCONJ
easat-5740	350	24	country	country	NOUN
easat-5740	350	25	-	-	PUNCT
easat-5740	350	26	level	level	NOUN
easat-5740	350	27	associations	association	NOUN
easat-5740	350	28	,	,	PUNCT
easat-5740	350	29	"	"	PUNCT
easat-5740	350	30	meditari	meditari	ADJ
easat-5740	350	31	accountancy	accountancy	NOUN
easat-5740	350	32	research	research	NOUN
easat-5740	350	33	,	,	PUNCT
easat-5740	350	34	vol	vol	NOUN
easat-5740	350	35	.	.	PROPN
easat-5740	350	36	28	28	NUM
easat-5740	350	37	,	,	PUNCT
easat-5740	350	38	no	no	INTJ
easat-5740	350	39	.	.	NOUN
easat-5740	350	40	1	1	NUM
easat-5740	350	41	,	,	PUNCT
easat-5740	350	42	pp	pp	ADJ
easat-5740	350	43	.	.	PUNCT
easat-5740	351	1	168	168	NUM
easat-5740	351	2	-	-	SYM
easat-5740	351	3	205	205	NUM
easat-5740	351	4	,	,	PUNCT
easat-5740	351	5	2019	2019	NUM
easat-5740	351	6	.	.	PUNCT
easat-5740	352	1	https://doi.org/10.1108/medar-122018-0412	https://doi.org/10.1108/medar-122018-0412	NOUN
easat-5740	353	1	[	[	X
easat-5740	353	2	48	48	NUM
easat-5740	353	3	]	]	PUNCT
easat-5740	353	4	o.	o.	PROPN
easat-5740	353	5	erin	erin	PROPN
easat-5740	353	6	and	and	CCONJ
easat-5740	353	7	a.	a.	NOUN
easat-5740	353	8	adegboye	adegboye	PROPN
easat-5740	353	9	,	,	PUNCT
easat-5740	353	10	"	"	PUNCT
easat-5740	353	11	do	do	VERB
easat-5740	353	12	corporate	corporate	ADJ
easat-5740	353	13	attributes	attribute	NOUN
easat-5740	353	14	impact	impact	NOUN
easat-5740	353	15	integrated	integrate	VERB
easat-5740	353	16	reporting	reporting	NOUN
easat-5740	353	17	quality	quality	NOUN
easat-5740	353	18	?	?	PUNCT
easat-5740	354	1	an	an	DET
easat-5740	354	2	empirical	empirical	ADJ
easat-5740	354	3	evidence	evidence	NOUN
easat-5740	354	4	,	,	PUNCT
easat-5740	354	5	"	"	PUNCT
easat-5740	354	6	journal	journal	NOUN
easat-5740	354	7	of	of	ADP
easat-5740	354	8	financial	financial	ADJ
easat-5740	354	9	reporting	reporting	NOUN
easat-5740	354	10	and	and	CCONJ
easat-5740	354	11	accounting	accounting	NOUN
easat-5740	354	12	,	,	PUNCT
easat-5740	354	13	vol	vol	NOUN
easat-5740	354	14	.	.	PROPN
easat-5740	354	15	20	20	NUM
easat-5740	354	16	,	,	PUNCT
easat-5740	354	17	no	no	INTJ
easat-5740	354	18	.	.	NOUN
easat-5740	354	19	3/4	3/4	NUM
easat-5740	354	20	,	,	PUNCT
easat-5740	354	21	pp	pp	ADJ
easat-5740	354	22	.	.	PUNCT
easat-5740	355	1	416	416	NUM
easat-5740	355	2	-	-	SYM
easat-5740	355	3	445	445	NUM
easat-5740	355	4	,	,	PUNCT
easat-5740	355	5	2022	2022	NUM
easat-5740	355	6	.	.	PUNCT
easat-5740	356	1	https://doi.org/10.1108/jfra-042020-0117	https://doi.org/10.1108/jfra-042020-0117	PROPN
easat-5740	357	1	[	[	X
easat-5740	357	2	49	49	NUM
easat-5740	357	3	]	]	PUNCT
easat-5740	357	4	f.	f.	PROPN
easat-5740	357	5	vitolla	vitolla	PROPN
easat-5740	357	6	,	,	PUNCT
easat-5740	357	7	n.	n.	PROPN
easat-5740	357	8	raimo	raimo	PROPN
easat-5740	357	9	,	,	PUNCT
easat-5740	357	10	m.	m.	NOUN
easat-5740	357	11	rubino	rubino	PROPN
easat-5740	357	12	,	,	PUNCT
easat-5740	357	13	and	and	CCONJ
easat-5740	357	14	a.	a.	NOUN
easat-5740	357	15	garzoni	garzoni	NOUN
easat-5740	357	16	,	,	PUNCT
easat-5740	357	17	"	"	PUNCT
easat-5740	357	18	the	the	DET
easat-5740	357	19	determinants	determinant	NOUN
easat-5740	357	20	of	of	ADP
easat-5740	357	21	integrated	integrated	ADJ
easat-5740	357	22	reporting	reporting	NOUN
easat-5740	357	23	quality	quality	NOUN
easat-5740	357	24	in	in	ADP
easat-5740	357	25	financial	financial	ADJ
easat-5740	357	26	institutions	institution	NOUN
easat-5740	357	27	,	,	PUNCT
easat-5740	357	28	"	"	PUNCT
easat-5740	357	29	corporate	corporate	ADJ
easat-5740	357	30	governance	governance	NOUN
easat-5740	357	31	:	:	PUNCT
easat-5740	357	32	the	the	DET
easat-5740	357	33	international	international	ADJ
easat-5740	357	34	journal	journal	NOUN
easat-5740	357	35	of	of	ADP
easat-5740	357	36	business	business	NOUN
easat-5740	357	37	in	in	ADP
easat-5740	357	38	society	society	NOUN
easat-5740	357	39	,	,	PUNCT
easat-5740	357	40	vol	vol	NOUN
easat-5740	357	41	.	.	PROPN
easat-5740	357	42	20	20	NUM
easat-5740	357	43	,	,	PUNCT
easat-5740	357	44	no	no	INTJ
easat-5740	357	45	.	.	NOUN
easat-5740	357	46	3	3	NUM
easat-5740	357	47	,	,	PUNCT
easat-5740	357	48	pp	pp	ADJ
easat-5740	357	49	.	.	PUNCT
easat-5740	358	1	429	429	NUM
easat-5740	358	2	-	-	SYM
easat-5740	358	3	444	444	NUM
easat-5740	358	4	,	,	PUNCT
easat-5740	358	5	2020	2020	NUM
easat-5740	358	6	.	.	PUNCT
easat-5740	359	1	https://doi.org/10.1108/cg-07-2019-0202	https://doi.org/10.1108/cg-07-2019-0202	PROPN
easat-5740	359	2	https://doi.org/10.1002/bse.740	https://doi.org/10.1002/bse.740	PROPN
easat-5740	359	3	https://doi.org/10.1080/0969160x.2015.1007466	https://doi.org/10.1080/0969160x.2015.1007466	PUNCT
easat-5740	359	4	https://doi.org/10.1016/j.jclepro.2012.12.006	https://doi.org/10.1016/j.jclepro.2012.12.006	PROPN
easat-5740	359	5	https://doi.org/10.1002/csr.1415	https://doi.org/10.1002/csr.1415	PROPN
easat-5740	359	6	https://doi.org/10.1136/bmj.b2700	https://doi.org/10.1136/bmj.b2700	PRON
easat-5740	359	7	https://doi.org/10.1186/s13643-021-01626-4	https://doi.org/10.1186/s13643-021-01626-4	NUM
easat-5740	360	1	https://doi.org/10.3390/su12104262	https://doi.org/10.3390/su12104262	X
easat-5740	360	2	https://doi.org/10.1002/bse.2318	https://doi.org/10.1002/bse.2318	PROPN
easat-5740	360	3	https://doi.org/10.1108/jfra-09-2020-0261	https://doi.org/10.1108/jfra-09-2020-0261	PROPN
easat-5740	360	4	https://doi.org/10.1080/23311975.2020.1736866	https://doi.org/10.1080/23311975.2020.1736866	PROPN
easat-5740	360	5	https://doi.org/10.1108/jfra-07-2020-0217	https://doi.org/10.1108/jfra-07-2020-0217	PROPN
easat-5740	360	6	https://doi.org/10.1080/09638180.2020.1805342	https://doi.org/10.1080/09638180.2020.1805342	PROPN
easat-5740	361	1	https://doi.org/10.1002/csr.1879	https://doi.org/10.1002/csr.1879	ADV
easat-5740	361	2	https://doi.org/10.1002/bse.2498	https://doi.org/10.1002/bse.2498	PROPN
easat-5740	361	3	https://doi.org/10.1002/bse.2635	https://doi.org/10.1002/bse.2635	PROPN
easat-5740	361	4	https://doi.org/10.1080/09638180.2019.1668281	https://doi.org/10.1080/09638180.2019.1668281	PROPN
easat-5740	361	5	https://doi.org/10.1108/medar-07-2019-0532	https://doi.org/10.1108/medar-07-2019-0532	NUM
easat-5740	361	6	https://doi.org/10.1108/medar-12-2018-0412	https://doi.org/10.1108/medar-12-2018-0412	PROPN
easat-5740	361	7	https://doi.org/10.1108/medar-12-2018-0412	https://doi.org/10.1108/medar-12-2018-0412	PROPN
easat-5740	361	8	https://doi.org/10.1108/jfra-04-2020-0117	https://doi.org/10.1108/jfra-04-2020-0117	AUX
easat-5740	361	9	https://doi.org/10.1108/jfra-04-2020-0117	https://doi.org/10.1108/jfra-04-2020-0117	PROPN
easat-5740	361	10	https://doi.org/10.1108/cg-07-2019-0202	https://doi.org/10.1108/cg-07-2019-0202	PROPN
easat-5740	361	11	2037	2037	NUM
easat-5740	361	12	edelweiss	edelweiss	PROPN
easat-5740	361	13	applied	apply	VERB
easat-5740	361	14	science	science	NOUN
easat-5740	361	15	and	and	CCONJ
easat-5740	361	16	technology	technology	NOUN
easat-5740	361	17	issn	issn	PROPN
easat-5740	361	18	:	:	PUNCT
easat-5740	361	19	2576	2576	NUM
easat-5740	361	20	-	-	SYM
easat-5740	361	21	8484	8484	NUM
easat-5740	361	22	vol	vol	NOUN
easat-5740	361	23	.	.	PROPN
easat-5740	362	1	9	9	NUM
easat-5740	362	2	,	,	PUNCT
easat-5740	362	3	no	no	INTJ
easat-5740	362	4	.	.	NOUN
easat-5740	363	1	3	3	NUM
easat-5740	363	2	:	:	PUNCT
easat-5740	363	3	2022	2022	NUM
easat-5740	363	4	-	-	SYM
easat-5740	363	5	2037	2037	NUM
easat-5740	363	6	,	,	PUNCT
easat-5740	363	7	2025	2025	NUM
easat-5740	363	8	doi	doi	NOUN
easat-5740	363	9	:	:	PUNCT
easat-5740	363	10	10.55214/25768484.v9i3.5740	10.55214/25768484.v9i3.5740	NUM
easat-5740	363	11	©	©	PROPN
easat-5740	363	12	2025	2025	NUM
easat-5740	363	13	by	by	ADP
easat-5740	363	14	the	the	DET
easat-5740	363	15	authors	author	NOUN
easat-5740	363	16	;	;	PUNCT
easat-5740	363	17	licensee	licensee	PROPN
easat-5740	363	18	learning	learning	NOUN
easat-5740	363	19	gate	gate	NOUN
easat-5740	364	1	[	[	X
easat-5740	364	2	50	50	NUM
easat-5740	364	3	]	]	PUNCT
easat-5740	364	4	m.	m.	NOUN
easat-5740	364	5	kılıç	kılıç	PROPN
easat-5740	364	6	,	,	PUNCT
easat-5740	364	7	a.	a.	NOUN
easat-5740	364	8	uyar	uyar	PROPN
easat-5740	364	9	,	,	PUNCT
easat-5740	364	10	c.	c.	PROPN
easat-5740	364	11	kuzey	kuzey	PROPN
easat-5740	364	12	,	,	PUNCT
easat-5740	364	13	and	and	CCONJ
easat-5740	364	14	a.	a.	PROPN
easat-5740	364	15	s.	s.	PROPN
easat-5740	364	16	karaman	karaman	PROPN
easat-5740	364	17	,	,	PUNCT
easat-5740	364	18	"	"	PUNCT
easat-5740	364	19	does	do	AUX
easat-5740	364	20	institutional	institutional	ADJ
easat-5740	364	21	theory	theory	NOUN
easat-5740	364	22	explain	explain	VERB
easat-5740	364	23	integrated	integrated	ADJ
easat-5740	364	24	reporting	reporting	NOUN
easat-5740	364	25	adoption	adoption	NOUN
easat-5740	364	26	of	of	ADP
easat-5740	364	27	fortune	fortune	NOUN
easat-5740	364	28	500	500	NUM
easat-5740	364	29	companies	company	NOUN
easat-5740	364	30	?	?	PUNCT
easat-5740	364	31	,	,	PUNCT
easat-5740	364	32	"	"	PUNCT
easat-5740	364	33	journal	journal	NOUN
easat-5740	364	34	of	of	ADP
easat-5740	364	35	applied	apply	VERB
easat-5740	364	36	accounting	accounting	NOUN
easat-5740	364	37	research	research	NOUN
easat-5740	364	38	,	,	PUNCT
easat-5740	364	39	vol	vol	NOUN
easat-5740	364	40	.	.	PROPN
easat-5740	365	1	22	22	NUM
easat-5740	365	2	,	,	PUNCT
easat-5740	365	3	no	no	INTJ
easat-5740	365	4	.	.	NOUN
easat-5740	365	5	1	1	NUM
easat-5740	365	6	,	,	PUNCT
easat-5740	365	7	pp	pp	ADJ
easat-5740	365	8	.	.	PUNCT
easat-5740	366	1	114	114	NUM
easat-5740	366	2	-	-	SYM
easat-5740	366	3	137	137	NUM
easat-5740	366	4	,	,	PUNCT
easat-5740	366	5	2021	2021	NUM
easat-5740	366	6	.	.	PUNCT
easat-5740	367	1	https://doi.org/10.1108/jaar-04-2020-0068	https://doi.org/10.1108/jaar-04-2020-0068	PROPN
easat-5740	368	1	[	[	X
easat-5740	368	2	51	51	NUM
easat-5740	368	3	]	]	PUNCT
easat-5740	368	4	a.	a.	NOUN
easat-5740	368	5	lai	lai	PROPN
easat-5740	368	6	,	,	PUNCT
easat-5740	368	7	g.	g.	PROPN
easat-5740	368	8	melloni	melloni	PROPN
easat-5740	368	9	,	,	PUNCT
easat-5740	368	10	and	and	CCONJ
easat-5740	368	11	r.	r.	PROPN
easat-5740	368	12	stacchezzini	stacchezzini	PROPN
easat-5740	368	13	,	,	PUNCT
easat-5740	368	14	"	"	PUNCT
easat-5740	368	15	corporate	corporate	ADJ
easat-5740	368	16	sustainable	sustainable	ADJ
easat-5740	368	17	development	development	NOUN
easat-5740	368	18	:	:	PUNCT
easat-5740	368	19	is	be	AUX
easat-5740	368	20	‘	'	PUNCT
easat-5740	368	21	integrated	integrated	ADJ
easat-5740	368	22	reporting’a	reporting’a	NOUN
easat-5740	368	23	legitimation	legitimation	NOUN
easat-5740	368	24	strategy	strategy	NOUN
easat-5740	368	25	?	?	PUNCT
easat-5740	368	26	,	,	PUNCT
easat-5740	368	27	"	"	PUNCT
easat-5740	368	28	business	business	NOUN
easat-5740	368	29	strategy	strategy	NOUN
easat-5740	368	30	and	and	CCONJ
easat-5740	368	31	the	the	DET
easat-5740	368	32	environment	environment	NOUN
easat-5740	368	33	,	,	PUNCT
easat-5740	368	34	vol	vol	NOUN
easat-5740	368	35	.	.	PROPN
easat-5740	369	1	25	25	NUM
easat-5740	369	2	,	,	PUNCT
easat-5740	369	3	no	no	INTJ
easat-5740	369	4	.	.	NOUN
easat-5740	369	5	3	3	NUM
easat-5740	369	6	,	,	PUNCT
easat-5740	369	7	pp	pp	ADJ
easat-5740	369	8	.	.	PUNCT
easat-5740	370	1	165	165	NUM
easat-5740	370	2	-	-	SYM
easat-5740	370	3	177	177	NUM
easat-5740	370	4	,	,	PUNCT
easat-5740	370	5	2016	2016	NUM
easat-5740	370	6	.	.	PUNCT
easat-5740	371	1	https://doi.org/10.1002/bse.1863	https://doi.org/10.1002/bse.1863	NOUN
easat-5740	372	1	[	[	X
easat-5740	372	2	52	52	NUM
easat-5740	372	3	]	]	PUNCT
easat-5740	372	4	s.	s.	PROPN
easat-5740	372	5	zhou	zhou	PROPN
easat-5740	372	6	,	,	PUNCT
easat-5740	372	7	r.	r.	PROPN
easat-5740	372	8	simnett	simnett	PROPN
easat-5740	372	9	,	,	PUNCT
easat-5740	372	10	and	and	CCONJ
easat-5740	372	11	w.	w.	PROPN
easat-5740	372	12	green	green	PROPN
easat-5740	372	13	,	,	PUNCT
easat-5740	372	14	"	"	PUNCT
easat-5740	372	15	does	do	AUX
easat-5740	372	16	integrated	integrate	VERB
easat-5740	372	17	reporting	reporting	NOUN
easat-5740	372	18	matter	matter	NOUN
easat-5740	372	19	to	to	ADP
easat-5740	372	20	the	the	DET
easat-5740	372	21	capital	capital	NOUN
easat-5740	372	22	market	market	NOUN
easat-5740	372	23	?	?	PUNCT
easat-5740	372	24	,	,	PUNCT
easat-5740	372	25	"	"	PUNCT
easat-5740	372	26	abacus	abacus	NOUN
easat-5740	372	27	,	,	PUNCT
easat-5740	372	28	vol	vol	NOUN
easat-5740	372	29	.	.	PROPN
easat-5740	373	1	53	53	NUM
easat-5740	373	2	,	,	PUNCT
easat-5740	373	3	no	no	INTJ
easat-5740	373	4	.	.	NOUN
easat-5740	373	5	1	1	NUM
easat-5740	373	6	,	,	PUNCT
easat-5740	373	7	pp	pp	ADJ
easat-5740	373	8	.	.	PUNCT
easat-5740	374	1	94	94	NUM
easat-5740	374	2	-	-	SYM
easat-5740	374	3	132	132	NUM
easat-5740	374	4	,	,	PUNCT
easat-5740	374	5	2017	2017	NUM
easat-5740	374	6	.	.	PUNCT
easat-5740	375	1	https://doi.org/10.1111/abac.12104	https://doi.org/10.1111/abac.12104	X
easat-5740	376	1	[	[	X
easat-5740	376	2	53	53	NUM
easat-5740	376	3	]	]	PUNCT
easat-5740	376	4	m.	m.	NOUN
easat-5740	376	5	oktorina	oktorina	PROPN
easat-5740	376	6	,	,	PUNCT
easat-5740	376	7	s.	s.	PROPN
easat-5740	376	8	v.	v.	ADP
easat-5740	376	9	siregar	siregar	NOUN
easat-5740	376	10	,	,	PUNCT
easat-5740	376	11	d.	d.	PROPN
easat-5740	376	12	adhariani	adhariani	PROPN
easat-5740	376	13	,	,	PUNCT
easat-5740	376	14	and	and	CCONJ
easat-5740	376	15	a.	a.	PROPN
easat-5740	376	16	f.	f.	PROPN
easat-5740	376	17	mita	mita	PROPN
easat-5740	376	18	,	,	PUNCT
easat-5740	376	19	"	"	PUNCT
easat-5740	376	20	the	the	DET
easat-5740	376	21	diffusion	diffusion	NOUN
easat-5740	376	22	and	and	CCONJ
easat-5740	376	23	adoption	adoption	NOUN
easat-5740	376	24	of	of	ADP
easat-5740	376	25	integrated	integrated	ADJ
easat-5740	376	26	reporting	reporting	NOUN
easat-5740	376	27	:	:	PUNCT
easat-5740	376	28	a	a	DET
easat-5740	376	29	cross	cross	ADJ
easat-5740	376	30	-	-	ADJ
easat-5740	376	31	country	country	ADJ
easat-5740	376	32	analysis	analysis	NOUN
easat-5740	376	33	on	on	ADP
easat-5740	376	34	the	the	DET
easat-5740	376	35	determinants	determinant	NOUN
easat-5740	376	36	,	,	PUNCT
easat-5740	376	37	"	"	PUNCT
easat-5740	376	38	meditari	meditari	ADJ
easat-5740	376	39	accountancy	accountancy	NOUN
easat-5740	376	40	research	research	NOUN
easat-5740	376	41	,	,	PUNCT
easat-5740	376	42	vol	vol	NOUN
easat-5740	376	43	.	.	PROPN
easat-5740	376	44	30	30	NUM
easat-5740	376	45	,	,	PUNCT
easat-5740	376	46	no	no	INTJ
easat-5740	376	47	.	.	NOUN
easat-5740	376	48	1	1	NUM
easat-5740	376	49	,	,	PUNCT
easat-5740	376	50	pp	pp	ADJ
easat-5740	376	51	.	.	PUNCT
easat-5740	377	1	39	39	NUM
easat-5740	377	2	-	-	SYM
easat-5740	377	3	73	73	NUM
easat-5740	377	4	,	,	PUNCT
easat-5740	377	5	2022	2022	NUM
easat-5740	377	6	.	.	PUNCT
easat-5740	378	1	https://doi.org/10.1108/medar-12-2019-0660	https://doi.org/10.1108/medar-12-2019-0660	NOUN
easat-5740	378	2	[	[	X
easat-5740	378	3	54	54	NUM
easat-5740	378	4	]	]	PUNCT
easat-5740	378	5	f.	f.	PROPN
easat-5740	378	6	vitolla	vitolla	PROPN
easat-5740	378	7	,	,	PUNCT
easat-5740	378	8	n.	n.	PROPN
easat-5740	378	9	raimo	raimo	PROPN
easat-5740	378	10	,	,	PUNCT
easat-5740	378	11	m.	m.	NOUN
easat-5740	378	12	rubino	rubino	PROPN
easat-5740	378	13	,	,	PUNCT
easat-5740	378	14	and	and	CCONJ
easat-5740	378	15	a.	a.	NOUN
easat-5740	378	16	garzoni	garzoni	NOUN
easat-5740	378	17	,	,	PUNCT
easat-5740	378	18	"	"	PUNCT
easat-5740	378	19	the	the	DET
easat-5740	378	20	impact	impact	NOUN
easat-5740	378	21	of	of	ADP
easat-5740	378	22	national	national	ADJ
easat-5740	378	23	culture	culture	NOUN
easat-5740	378	24	on	on	ADP
easat-5740	378	25	integrated	integrate	VERB
easat-5740	378	26	reporting	reporting	NOUN
easat-5740	378	27	quality	quality	NOUN
easat-5740	378	28	.	.	PUNCT
easat-5740	379	1	a	a	DET
easat-5740	379	2	stakeholder	stakeholder	NOUN
easat-5740	379	3	theory	theory	NOUN
easat-5740	379	4	approach	approach	NOUN
easat-5740	379	5	,	,	PUNCT
easat-5740	379	6	"	"	PUNCT
easat-5740	379	7	business	business	NOUN
easat-5740	379	8	strategy	strategy	NOUN
easat-5740	379	9	and	and	CCONJ
easat-5740	379	10	the	the	DET
easat-5740	379	11	environment	environment	NOUN
easat-5740	379	12	,	,	PUNCT
easat-5740	379	13	vol	vol	NOUN
easat-5740	379	14	.	.	PROPN
easat-5740	379	15	28	28	NUM
easat-5740	379	16	,	,	PUNCT
easat-5740	379	17	no	no	INTJ
easat-5740	379	18	.	.	NOUN
easat-5740	379	19	8	8	NUM
easat-5740	379	20	,	,	PUNCT
easat-5740	379	21	pp	pp	ADJ
easat-5740	379	22	.	.	PUNCT
easat-5740	379	23	1558	1558	NUM
easat-5740	379	24	-	-	SYM
easat-5740	379	25	1571	1571	NUM
easat-5740	379	26	,	,	PUNCT
easat-5740	379	27	2019	2019	NUM
easat-5740	379	28	.	.	PUNCT
easat-5740	380	1	https://doi.org/10.1002/bse.2332	https://doi.org/10.1002/bse.2332	PROPN
easat-5740	381	1	[	[	X
easat-5740	381	2	55	55	NUM
easat-5740	381	3	]	]	PUNCT
easat-5740	381	4	f.	f.	PROPN
easat-5740	381	5	vitolla	vitolla	PROPN
easat-5740	381	6	,	,	PUNCT
easat-5740	381	7	n.	n.	PROPN
easat-5740	381	8	raimo	raimo	PROPN
easat-5740	381	9	,	,	PUNCT
easat-5740	381	10	m.	m.	NOUN
easat-5740	381	11	rubino	rubino	PROPN
easat-5740	381	12	,	,	PUNCT
easat-5740	381	13	and	and	CCONJ
easat-5740	381	14	a.	a.	NOUN
easat-5740	381	15	garzoni	garzoni	NOUN
easat-5740	381	16	,	,	PUNCT
easat-5740	381	17	"	"	PUNCT
easat-5740	381	18	how	how	SCONJ
easat-5740	381	19	pressure	pressure	NOUN
easat-5740	381	20	from	from	ADP
easat-5740	381	21	stakeholders	stakeholder	NOUN
easat-5740	381	22	affects	affect	VERB
easat-5740	381	23	integrated	integrated	ADJ
easat-5740	381	24	reporting	reporting	NOUN
easat-5740	381	25	quality	quality	NOUN
easat-5740	381	26	,	,	PUNCT
easat-5740	381	27	"	"	PUNCT
easat-5740	381	28	corporate	corporate	ADJ
easat-5740	381	29	social	social	ADJ
easat-5740	381	30	responsibility	responsibility	NOUN
easat-5740	381	31	and	and	CCONJ
easat-5740	381	32	environmental	environmental	ADJ
easat-5740	381	33	management	management	NOUN
easat-5740	381	34	,	,	PUNCT
easat-5740	381	35	vol	vol	NOUN
easat-5740	381	36	.	.	PROPN
easat-5740	381	37	26	26	NUM
easat-5740	381	38	,	,	PUNCT
easat-5740	381	39	no	no	INTJ
easat-5740	381	40	.	.	NOUN
easat-5740	381	41	6	6	NUM
easat-5740	381	42	,	,	PUNCT
easat-5740	381	43	pp	pp	ADJ
easat-5740	381	44	.	.	PUNCT
easat-5740	382	1	1591	1591	NUM
easat-5740	382	2	-	-	SYM
easat-5740	382	3	1606	1606	NUM
easat-5740	382	4	,	,	PUNCT
easat-5740	382	5	2019	2019	NUM
easat-5740	382	6	.	.	PUNCT
easat-5740	383	1	https://doi.org/10.1002/csr.1850	https://doi.org/10.1002/csr.1850	PRON
easat-5740	383	2	https://doi.org/10.1108/jaar-04-2020-0068	https://doi.org/10.1108/jaar-04-2020-0068	PROPN
easat-5740	383	3	https://doi.org/10.1002/bse.1863	https://doi.org/10.1002/bse.1863	PROPN
easat-5740	383	4	https://doi.org/10.1111/abac.12104	https://doi.org/10.1111/abac.12104	NOUN
easat-5740	383	5	https://doi.org/10.1108/medar-12-2019-0660	https://doi.org/10.1108/medar-12-2019-0660	NOUN
easat-5740	383	6	https://doi.org/10.1002/bse.2332	https://doi.org/10.1002/bse.2332	VERB
easat-5740	383	7	https://doi.org/10.1002/csr.1850	https://doi.org/10.1002/csr.1850	ADV