id	sid	tid	token	lemma	pos
easat-950	1	1	edelweiss	edelweiss	PROPN
easat-950	1	2	applied	apply	VERB
easat-950	1	3	science	science	NOUN
easat-950	1	4	and	and	CCONJ
easat-950	1	5	technology	technology	NOUN
easat-950	1	6	issn	issn	PROPN
easat-950	1	7	:	:	PUNCT
easat-950	1	8	2576	2576	NUM
easat-950	1	9	-	-	SYM
easat-950	1	10	8484	8484	NUM
easat-950	1	11	vol	vol	NOUN
easat-950	1	12	.	.	PROPN
easat-950	1	13	8	8	NUM
easat-950	1	14	,	,	PUNCT
easat-950	1	15	no	no	INTJ
easat-950	1	16	.	.	NOUN
easat-950	1	17	3	3	NUM
easat-950	1	18	,	,	PUNCT
easat-950	1	19	236	236	NUM
easat-950	1	20	-	-	SYM
easat-950	1	21	258	258	NUM
easat-950	1	22	2024	2024	NUM
easat-950	1	23	publisher	publisher	NOUN
easat-950	1	24	:	:	PUNCT
easat-950	1	25	learning	learn	VERB
easat-950	1	26	gate	gate	NOUN
easat-950	1	27	doi	doi	PROPN
easat-950	1	28	:	:	PUNCT
easat-950	1	29	10.55214/25768484.v8i3.950	10.55214/25768484.v8i3.950	NUM
easat-950	1	30	©	©	PROPN
easat-950	1	31	2024	2024	NUM
easat-950	1	32	by	by	ADP
easat-950	1	33	the	the	DET
easat-950	1	34	authors	author	NOUN
easat-950	1	35	;	;	PUNCT
easat-950	1	36	licensee	licensee	PROPN
easat-950	1	37	learning	learning	NOUN
easat-950	1	38	gate	gate	NOUN
easat-950	1	39	©	©	PROPN
easat-950	1	40	2024	2024	NUM
easat-950	1	41	by	by	ADP
easat-950	1	42	the	the	DET
easat-950	1	43	authors	author	NOUN
easat-950	1	44	;	;	PUNCT
easat-950	1	45	licensee	licensee	PROPN
easat-950	1	46	learning	learning	NOUN
easat-950	1	47	gate	gate	NOUN
easat-950	1	48	history	history	NOUN
easat-950	1	49	:	:	PUNCT
easat-950	1	50	received	receive	VERB
easat-950	1	51	:	:	PUNCT
easat-950	1	52	8	8	NUM
easat-950	1	53	december	december	PROPN
easat-950	1	54	2023	2023	NUM
easat-950	1	55	;	;	PUNCT
easat-950	1	56	revised	revise	VERB
easat-950	1	57	:	:	PUNCT
easat-950	1	58	14	14	NUM
easat-950	1	59	march	march	NOUN
easat-950	1	60	2024	2024	NUM
easat-950	1	61	;	;	PUNCT
easat-950	1	62	accepted	accept	VERB
easat-950	1	63	:	:	PUNCT
easat-950	1	64	5	5	NUM
easat-950	1	65	april	april	PROPN
easat-950	1	66	2024	2024	NUM
easat-950	1	67	;	;	PUNCT
easat-950	1	68	published	publish	VERB
easat-950	1	69	:	:	PUNCT
easat-950	1	70	2	2	NUM
easat-950	1	71	may	may	PROPN
easat-950	1	72	2024	2024	NUM
easat-950	1	73	*	*	PUNCT
easat-950	1	74	correspondence	correspondence	NOUN
easat-950	1	75	:	:	PUNCT
easat-950	1	76	aida430@uitm.edu.my	aida430@uitm.edu.my	X
easat-950	2	1	the	the	DET
easat-950	2	2	impact	impact	NOUN
easat-950	2	3	of	of	ADP
easat-950	2	4	environmental	environmental	ADJ
easat-950	2	5	,	,	PUNCT
easat-950	2	6	social	social	ADJ
easat-950	2	7	,	,	PUNCT
easat-950	2	8	and	and	CCONJ
easat-950	2	9	governance	governance	NOUN
easat-950	2	10	performance	performance	NOUN
easat-950	2	11	on	on	ADP
easat-950	2	12	financial	financial	ADJ
easat-950	2	13	performance	performance	NOUN
easat-950	2	14	:	:	PUNCT
easat-950	2	15	evidence	evidence	NOUN
easat-950	2	16	from	from	ADP
easat-950	2	17	japanese	japanese	ADJ
easat-950	2	18	companies	company	NOUN
easat-950	2	19	aida	aida	PROPN
easat-950	2	20	maria	maria	PROPN
easat-950	2	21	ismail1	ismail1	PROPN
easat-950	2	22	*	*	PROPN
easat-950	2	23	,	,	PUNCT
easat-950	2	24	khairul	khairul	PROPN
easat-950	2	25	bariah	bariah	PROPN
easat-950	2	26	binti	binti	PROPN
easat-950	2	27	azman2	azman2	PROPN
easat-950	3	1	1faculty	1faculty	NUM
easat-950	3	2	of	of	ADP
easat-950	3	3	accountancy	accountancy	NOUN
easat-950	3	4	,	,	PUNCT
easat-950	3	5	universititeknologi	universititeknologi	PROPN
easat-950	3	6	mara	mara	PROPN
easat-950	3	7	,	,	PUNCT
easat-950	3	8	selangor	selangor	PROPN
easat-950	3	9	campus	campus	PROPN
easat-950	3	10	,	,	PUNCT
easat-950	3	11	42300	42300	NUM
easat-950	3	12	,	,	PUNCT
easat-950	3	13	malaysia	malaysia	PROPN
easat-950	3	14	;	;	PUNCT
easat-950	3	15	aida430@uitm.edu.my	aida430@uitm.edu.my	X
easat-950	3	16	(	(	PUNCT
easat-950	3	17	a.m.i	a.m.i	NOUN
easat-950	3	18	.	.	PUNCT
easat-950	3	19	)	)	PUNCT
easat-950	3	20	.	.	PUNCT
easat-950	4	1	2intec	2intec	NUM
easat-950	4	2	education	education	NOUN
easat-950	4	3	college	college	NOUN
easat-950	4	4	,	,	PUNCT
easat-950	4	5	shah	shah	PROPN
easat-950	4	6	alam	alam	PROPN
easat-950	4	7	selangor	selangor	PROPN
easat-950	4	8	,	,	PUNCT
easat-950	4	9	40200	40200	NUM
easat-950	4	10	,	,	PUNCT
easat-950	4	11	malaysia	malaysia	PROPN
easat-950	4	12	;	;	PUNCT
easat-950	4	13	khairulbariahazman@gmail.com	khairulbariahazman@gmail.com	X
easat-950	4	14	(	(	PUNCT
easat-950	4	15	k.b.b.a	k.b.b.a	PROPN
easat-950	4	16	.	.	PUNCT
easat-950	4	17	)	)	PUNCT
easat-950	4	18	.	.	PUNCT
easat-950	5	1	abstract	abstract	ADV
easat-950	5	2	:	:	PUNCT
easat-950	5	3	this	this	DET
easat-950	5	4	study	study	NOUN
easat-950	5	5	examines	examine	VERB
easat-950	5	6	the	the	DET
easat-950	5	7	impact	impact	NOUN
easat-950	5	8	of	of	ADP
easat-950	5	9	environmental	environmental	ADJ
easat-950	5	10	,	,	PUNCT
easat-950	5	11	social	social	ADJ
easat-950	5	12	,	,	PUNCT
easat-950	5	13	and	and	CCONJ
easat-950	5	14	governance	governance	NOUN
easat-950	5	15	(	(	PUNCT
easat-950	5	16	esg	esg	NOUN
easat-950	5	17	)	)	PUNCT
easat-950	5	18	performance	performance	NOUN
easat-950	5	19	on	on	ADP
easat-950	5	20	the	the	DET
easat-950	5	21	financial	financial	ADJ
easat-950	5	22	performance	performance	NOUN
easat-950	5	23	of	of	ADP
easat-950	5	24	companies	company	NOUN
easat-950	5	25	using	use	VERB
easat-950	5	26	the	the	DET
easat-950	5	27	stakeholder	stakeholder	NOUN
easat-950	5	28	theory	theory	NOUN
easat-950	5	29	.	.	PUNCT
easat-950	6	1	sustainability	sustainability	NOUN
easat-950	6	2	is	be	AUX
easat-950	6	3	recognized	recognize	VERB
easat-950	6	4	as	as	ADP
easat-950	6	5	one	one	NUM
easat-950	6	6	of	of	ADP
easat-950	6	7	the	the	DET
easat-950	6	8	most	most	ADV
easat-950	6	9	significant	significant	ADJ
easat-950	6	10	concepts	concept	NOUN
easat-950	6	11	for	for	ADP
easat-950	6	12	all	all	DET
easat-950	6	13	nations	nation	NOUN
easat-950	6	14	and	and	CCONJ
easat-950	6	15	organizations	organization	NOUN
easat-950	6	16	worldwide	worldwide	ADV
easat-950	6	17	.	.	PUNCT
easat-950	7	1	the	the	DET
easat-950	7	2	japanese	japanese	ADJ
easat-950	7	3	government	government	NOUN
easat-950	7	4	,	,	PUNCT
easat-950	7	5	its	its	PRON
easat-950	7	6	corporations	corporation	NOUN
easat-950	7	7	,	,	PUNCT
easat-950	7	8	and	and	CCONJ
easat-950	7	9	its	its	PRON
easat-950	7	10	culture	culture	NOUN
easat-950	7	11	are	be	AUX
easat-950	7	12	not	not	PART
easat-950	7	13	exempt	exempt	ADJ
easat-950	7	14	from	from	ADP
easat-950	7	15	delivering	deliver	VERB
easat-950	7	16	their	their	PRON
easat-950	7	17	nation	nation	NOUN
easat-950	7	18	's	's	PART
easat-950	7	19	sustainability	sustainability	NOUN
easat-950	7	20	goal	goal	NOUN
easat-950	7	21	with	with	ADP
easat-950	7	22	the	the	DET
easat-950	7	23	utmost	utmost	ADJ
easat-950	7	24	support	support	NOUN
easat-950	7	25	.	.	PUNCT
easat-950	8	1	their	their	PRON
easat-950	8	2	initiatives	initiative	NOUN
easat-950	8	3	taken	take	VERB
easat-950	8	4	towards	towards	ADP
easat-950	8	5	sustainability	sustainability	NOUN
easat-950	8	6	include	include	VERB
easat-950	8	7	introducing	introduce	VERB
easat-950	8	8	society	society	NOUN
easat-950	8	9	5.0	5.0	NUM
easat-950	8	10	,	,	PUNCT
easat-950	8	11	the	the	DET
easat-950	8	12	'	'	PUNCT
easat-950	8	13	improved	improved	ADJ
easat-950	8	14	society	society	NOUN
easat-950	8	15	'	'	PART
easat-950	8	16	concept	concept	NOUN
easat-950	8	17	japan	japan	PROPN
easat-950	8	18	has	have	AUX
easat-950	8	19	contemplated	contemplate	VERB
easat-950	8	20	before	before	ADP
easat-950	8	21	the	the	DET
easat-950	8	22	rest	rest	NOUN
easat-950	8	23	of	of	ADP
easat-950	8	24	the	the	DET
easat-950	8	25	world	world	NOUN
easat-950	8	26	.	.	PUNCT
easat-950	9	1	society	society	NOUN
easat-950	9	2	5	5	NUM
easat-950	9	3	.0	.0	NUM
easat-950	9	4	for	for	ADP
easat-950	9	5	sustainable	sustainable	ADJ
easat-950	9	6	development	development	NOUN
easat-950	9	7	goals	goal	NOUN
easat-950	9	8	(	(	PUNCT
easat-950	9	9	sdgs	sdgs	ADJ
easat-950	9	10	)	)	PUNCT
easat-950	9	11	,	,	PUNCT
easat-950	9	12	which	which	PRON
easat-950	9	13	originated	originate	VERB
easat-950	9	14	in	in	ADP
easat-950	9	15	japan	japan	PROPN
easat-950	9	16	,	,	PUNCT
easat-950	9	17	is	be	AUX
easat-950	9	18	an	an	DET
easat-950	9	19	aspiring	aspiring	ADJ
easat-950	9	20	concept	concept	NOUN
easat-950	9	21	that	that	PRON
easat-950	9	22	views	view	VERB
easat-950	9	23	changes	change	NOUN
easat-950	9	24	and	and	CCONJ
easat-950	9	25	challenges	challenge	NOUN
easat-950	9	26	as	as	ADP
easat-950	9	27	opportunities	opportunity	NOUN
easat-950	9	28	and	and	CCONJ
easat-950	9	29	proceeds	proceed	NOUN
easat-950	9	30	to	to	PART
easat-950	9	31	associate	associate	VERB
easat-950	9	32	them	they	PRON
easat-950	9	33	with	with	ADP
easat-950	9	34	medium	medium	NOUN
easat-950	9	35	-	-	PUNCT
easat-950	9	36	to	to	ADP
easat-950	9	37	long	long	ADJ
easat-950	9	38	-	-	PUNCT
easat-950	9	39	term	term	NOUN
easat-950	9	40	development	development	NOUN
easat-950	9	41	,	,	PUNCT
easat-950	9	42	which	which	PRON
easat-950	9	43	leads	lead	VERB
easat-950	9	44	to	to	ADP
easat-950	9	45	the	the	DET
easat-950	9	46	resolution	resolution	NOUN
easat-950	9	47	of	of	ADP
easat-950	9	48	global	global	ADJ
easat-950	9	49	challenges	challenge	NOUN
easat-950	9	50	.	.	PUNCT
easat-950	10	1	financial	financial	ADJ
easat-950	10	2	performance	performance	NOUN
easat-950	10	3	focuses	focus	VERB
easat-950	10	4	on	on	ADP
easat-950	10	5	accounting	accounting	NOUN
easat-950	10	6	performance	performance	NOUN
easat-950	10	7	through	through	ADP
easat-950	10	8	the	the	DET
easat-950	10	9	return	return	NOUN
easat-950	10	10	on	on	ADP
easat-950	10	11	equity	equity	NOUN
easat-950	10	12	(	(	PUNCT
easat-950	10	13	roe	roe	PROPN
easat-950	10	14	)	)	PUNCT
easat-950	10	15	.	.	PUNCT
easat-950	11	1	the	the	DET
easat-950	11	2	esg	esg	PROPN
easat-950	11	3	scores	score	NOUN
easat-950	11	4	and	and	CCONJ
easat-950	11	5	financial	financial	ADJ
easat-950	11	6	data	datum	NOUN
easat-950	11	7	of	of	ADP
easat-950	11	8	351	351	NUM
easat-950	11	9	listed	list	VERB
easat-950	11	10	companies	company	NOUN
easat-950	11	11	in	in	ADP
easat-950	11	12	japan	japan	PROPN
easat-950	11	13	from	from	ADP
easat-950	11	14	2018	2018	NUM
easat-950	11	15	to	to	ADP
easat-950	11	16	2022	2022	NUM
easat-950	11	17	were	be	AUX
easat-950	11	18	collected	collect	VERB
easat-950	11	19	from	from	ADP
easat-950	11	20	the	the	DET
easat-950	11	21	thomson	thomson	PROPN
easat-950	11	22	reuters	reuters	PROPN
easat-950	11	23	eikon	eikon	PROPN
easat-950	11	24	data	data	PROPN
easat-950	11	25	stream	stream	NOUN
easat-950	11	26	to	to	PART
easat-950	11	27	study	study	VERB
easat-950	11	28	its	its	PRON
easat-950	11	29	impact	impact	NOUN
easat-950	11	30	.	.	PUNCT
easat-950	12	1	the	the	DET
easat-950	12	2	regression	regression	NOUN
easat-950	12	3	analysis	analysis	NOUN
easat-950	12	4	shows	show	VERB
easat-950	12	5	that	that	SCONJ
easat-950	12	6	all	all	DET
easat-950	12	7	environmental	environmental	ADJ
easat-950	12	8	performance	performance	NOUN
easat-950	12	9	(	(	PUNCT
easat-950	12	10	ep	ep	PROPN
easat-950	12	11	)	)	PUNCT
easat-950	12	12	,	,	PUNCT
easat-950	12	13	social	social	ADJ
easat-950	12	14	performance	performance	NOUN
easat-950	12	15	(	(	PUNCT
easat-950	12	16	sp	sp	NOUN
easat-950	12	17	)	)	PUNCT
easat-950	12	18	,	,	PUNCT
easat-950	12	19	and	and	CCONJ
easat-950	12	20	governance	governance	NOUN
easat-950	12	21	performance	performance	NOUN
easat-950	12	22	(	(	PUNCT
easat-950	12	23	gp	gp	NOUN
easat-950	12	24	)	)	PUNCT
easat-950	12	25	positively	positively	ADV
easat-950	12	26	and	and	CCONJ
easat-950	12	27	significantly	significantly	ADV
easat-950	12	28	affect	affect	VERB
easat-950	12	29	profitability	profitability	NOUN
easat-950	12	30	,	,	PUNCT
easat-950	12	31	or	or	CCONJ
easat-950	12	32	the	the	DET
easat-950	12	33	return	return	NOUN
easat-950	12	34	of	of	ADP
easat-950	12	35	equity	equity	NOUN
easat-950	12	36	(	(	PUNCT
easat-950	12	37	roe	roe	PROPN
easat-950	12	38	)	)	PUNCT
easat-950	12	39	.	.	PUNCT
easat-950	13	1	meanwhile	meanwhile	ADV
easat-950	13	2	,	,	PUNCT
easat-950	13	3	the	the	DET
easat-950	13	4	control	control	NOUN
easat-950	13	5	variable	variable	NOUN
easat-950	13	6	,	,	PUNCT
easat-950	13	7	firm	firm	ADJ
easat-950	13	8	size	size	NOUN
easat-950	13	9	(	(	PUNCT
easat-950	13	10	size	size	NOUN
easat-950	13	11	)	)	PUNCT
easat-950	13	12	,	,	PUNCT
easat-950	13	13	does	do	AUX
easat-950	13	14	not	not	PART
easat-950	13	15	support	support	VERB
easat-950	13	16	the	the	DET
easat-950	13	17	study	study	NOUN
easat-950	13	18	.	.	PUNCT
easat-950	14	1	the	the	DET
easat-950	14	2	findings	finding	NOUN
easat-950	14	3	also	also	ADV
easat-950	14	4	found	find	VERB
easat-950	14	5	that	that	SCONJ
easat-950	14	6	all	all	DET
easat-950	14	7	esg	esg	NOUN
easat-950	14	8	performances	performance	NOUN
easat-950	14	9	positively	positively	ADV
easat-950	14	10	correlate	correlate	VERB
easat-950	14	11	with	with	ADP
easat-950	14	12	each	each	DET
easat-950	14	13	other	other	ADJ
easat-950	14	14	.	.	PUNCT
easat-950	15	1	these	these	DET
easat-950	15	2	results	result	NOUN
easat-950	15	3	highlight	highlight	VERB
easat-950	15	4	the	the	DET
easat-950	15	5	importance	importance	NOUN
easat-950	15	6	of	of	ADP
easat-950	15	7	esg	esg	PROPN
easat-950	15	8	policy	policy	NOUN
easat-950	15	9	adoption	adoption	NOUN
easat-950	15	10	by	by	ADP
easat-950	15	11	companies	company	NOUN
easat-950	15	12	to	to	PART
easat-950	15	13	improve	improve	VERB
easat-950	15	14	their	their	PRON
easat-950	15	15	financial	financial	ADJ
easat-950	15	16	performance	performance	NOUN
easat-950	15	17	.	.	PUNCT
easat-950	16	1	the	the	DET
easat-950	16	2	study	study	NOUN
easat-950	16	3	’s	’s	PART
easat-950	16	4	contributions	contribution	NOUN
easat-950	16	5	add	add	VERB
easat-950	16	6	value	value	NOUN
easat-950	16	7	to	to	ADP
easat-950	16	8	japan	japan	PROPN
easat-950	16	9	’s	’s	PART
easat-950	16	10	industry	industry	NOUN
easat-950	16	11	practitioners	practitioner	NOUN
easat-950	16	12	and	and	CCONJ
easat-950	16	13	stakeholders	stakeholder	NOUN
easat-950	16	14	and	and	CCONJ
easat-950	16	15	highlight	highlight	VERB
easat-950	16	16	the	the	DET
easat-950	16	17	importance	importance	NOUN
easat-950	16	18	of	of	ADP
easat-950	16	19	esg	esg	PROPN
easat-950	16	20	to	to	ADP
easat-950	16	21	their	their	PRON
easat-950	16	22	nation	nation	NOUN
easat-950	16	23	.	.	PUNCT
easat-950	17	1	keywords	keyword	NOUN
easat-950	17	2	:	:	PUNCT
easat-950	17	3	esg	esg	NOUN
easat-950	17	4	performance	performance	NOUN
easat-950	17	5	,	,	PUNCT
easat-950	17	6	esg	esg	PROPN
easat-950	17	7	,	,	PUNCT
easat-950	17	8	financial	financial	ADJ
easat-950	17	9	performance	performance	NOUN
easat-950	17	10	,	,	PUNCT
easat-950	17	11	roe	roe	NOUN
easat-950	17	12	,	,	PUNCT
easat-950	17	13	stakeholders	stakeholder	NOUN
easat-950	17	14	theory	theory	NOUN
easat-950	17	15	.	.	PUNCT
easat-950	18	1	1	1	X
easat-950	18	2	.	.	X
easat-950	18	3	introduction	introduction	NOUN
easat-950	18	4	business	business	NOUN
easat-950	18	5	awareness	awareness	NOUN
easat-950	18	6	and	and	CCONJ
easat-950	18	7	commitment	commitment	NOUN
easat-950	18	8	to	to	ADP
easat-950	18	9	sustainability	sustainability	NOUN
easat-950	18	10	aspects	aspect	NOUN
easat-950	18	11	are	be	AUX
easat-950	18	12	now	now	ADV
easat-950	18	13	a	a	DET
easat-950	18	14	worldwide	worldwide	ADJ
easat-950	18	15	marvel	marvel	NOUN
easat-950	18	16	.	.	PUNCT
easat-950	19	1	review	review	NOUN
easat-950	19	2	from	from	ADP
easat-950	19	3	threlfall	threlfall	NOUN
easat-950	19	4	,	,	PUNCT
easat-950	19	5	et	et	PROPN
easat-950	19	6	al	al	PROPN
easat-950	19	7	.	.	PUNCT
easat-950	20	1	[	[	X
easat-950	20	2	1	1	X
easat-950	20	3	]	]	PUNCT
easat-950	20	4	shows	show	VERB
easat-950	20	5	a	a	DET
easat-950	20	6	positive	positive	ADJ
easat-950	20	7	trend	trend	NOUN
easat-950	20	8	in	in	ADP
easat-950	20	9	sustainability	sustainability	NOUN
easat-950	20	10	reporting	reporting	NOUN
easat-950	20	11	since	since	SCONJ
easat-950	20	12	2020	2020	NUM
easat-950	20	13	,	,	PUNCT
easat-950	20	14	with	with	ADP
easat-950	20	15	11	11	NUM
easat-950	20	16	countries	country	NOUN
easat-950	20	17	including	include	VERB
easat-950	20	18	top	top	ADJ
easat-950	20	19	countries	country	NOUN
easat-950	20	20	,	,	PUNCT
easat-950	20	21	in	in	ADP
easat-950	20	22	europe	europe	PROPN
easat-950	20	23	and	and	CCONJ
easat-950	20	24	latin	latin	PROPN
easat-950	20	25	america	america	PROPN
easat-950	20	26	,	,	PUNCT
easat-950	20	27	in	in	ADP
easat-950	20	28	which	which	PRON
easat-950	20	29	70	70	NUM
easat-950	20	30	%	%	NOUN
easat-950	20	31	or	or	CCONJ
easat-950	20	32	more	more	ADJ
easat-950	20	33	of	of	ADP
easat-950	20	34	the	the	DET
easat-950	20	35	top	top	ADJ
easat-950	20	36	100	100	NUM
easat-950	20	37	companies	company	NOUN
easat-950	20	38	focus	focus	VERB
easat-950	20	39	on	on	ADP
easat-950	20	40	sdgs	sdgs	NOUN
easat-950	20	41	in	in	ADP
easat-950	20	42	comparison	comparison	NOUN
easat-950	20	43	to	to	ADP
easat-950	20	44	2017	2017	NUM
easat-950	20	45	.	.	PUNCT
easat-950	21	1	from	from	ADP
easat-950	21	2	the	the	DET
easat-950	21	3	same	same	ADJ
easat-950	21	4	data	datum	NOUN
easat-950	21	5	,	,	PUNCT
easat-950	21	6	three	three	NUM
easat-950	21	7	of	of	ADP
easat-950	21	8	the	the	DET
easat-950	21	9	top	top	ADJ
easat-950	21	10	11	11	NUM
easat-950	21	11	countries	country	NOUN
easat-950	21	12	originate	originate	VERB
easat-950	21	13	in	in	ADP
easat-950	21	14	the	the	DET
easat-950	21	15	asia	asia	PROPN
easat-950	21	16	pacific	pacific	PROPN
easat-950	21	17	,	,	PUNCT
easat-950	21	18	namely	namely	ADV
easat-950	21	19	japan	japan	PROPN
easat-950	21	20	,	,	PUNCT
easat-950	21	21	thailand	thailand	PROPN
easat-950	21	22	,	,	PUNCT
easat-950	21	23	and	and	CCONJ
easat-950	21	24	taiwan	taiwan	PROPN
easat-950	21	25	.	.	PUNCT
easat-950	22	1	issues	issue	NOUN
easat-950	22	2	about	about	ADP
easat-950	22	3	sustainability	sustainability	NOUN
easat-950	22	4	reporting	reporting	NOUN
easat-950	22	5	begin	begin	VERB
easat-950	22	6	to	to	PART
easat-950	22	7	increase	increase	VERB
easat-950	22	8	as	as	ADP
easat-950	22	9	individuals	individual	NOUN
easat-950	22	10	today	today	NOUN
easat-950	22	11	become	become	VERB
easat-950	22	12	more	more	ADV
easat-950	22	13	aware	aware	ADJ
easat-950	22	14	of	of	ADP
easat-950	22	15	the	the	DET
easat-950	22	16	detrimental	detrimental	ADJ
easat-950	22	17	effects	effect	NOUN
easat-950	22	18	of	of	ADP
easat-950	22	19	economic	economic	ADJ
easat-950	22	20	activity	activity	NOUN
easat-950	22	21	that	that	PRON
easat-950	22	22	may	may	AUX
easat-950	22	23	endanger	endanger	VERB
easat-950	22	24	future	future	ADJ
easat-950	22	25	generations	generation	NOUN
easat-950	22	26	,	,	PUNCT
easat-950	22	27	such	such	ADJ
easat-950	22	28	as	as	ADP
easat-950	22	29	climate	climate	NOUN
easat-950	22	30	change	change	NOUN
easat-950	22	31	,	,	PUNCT
easat-950	22	32	landslides	landslide	NOUN
easat-950	22	33	,	,	PUNCT
easat-950	22	34	and	and	CCONJ
easat-950	22	35	the	the	DET
easat-950	22	36	breakdown	breakdown	NOUN
easat-950	22	37	of	of	ADP
easat-950	22	38	climate	climate	NOUN
easat-950	22	39	and	and	CCONJ
easat-950	22	40	ecosystems	ecosystem	NOUN
easat-950	22	41	;	;	PUNCT
easat-950	22	42	and	and	CCONJ
easat-950	22	43	social	social	ADJ
easat-950	22	44	issues	issue	NOUN
easat-950	22	45	affecting	affect	VERB
easat-950	22	46	humans	human	NOUN
easat-950	22	47	,	,	PUNCT
easat-950	22	48	such	such	ADJ
easat-950	22	49	as	as	ADP
easat-950	22	50	child	child	NOUN
easat-950	22	51	labor	labor	NOUN
easat-950	22	52	moellendorf	moellendorf	NOUN
easat-950	23	1	[	[	X
easat-950	23	2	2	2	NUM
easat-950	23	3	]	]	PUNCT
easat-950	23	4	.	.	PUNCT
easat-950	24	1	pfajfar	pfajfar	PROPN
easat-950	24	2	,	,	PUNCT
easat-950	24	3	et	et	PROPN
easat-950	24	4	al	al	PROPN
easat-950	24	5	.	.	PUNCT
easat-950	25	1	[	[	X
easat-950	25	2	3	3	X
easat-950	25	3	]	]	PUNCT
easat-950	25	4	stated	state	VERB
easat-950	25	5	that	that	SCONJ
easat-950	25	6	businesses	business	NOUN
easat-950	25	7	should	should	AUX
easat-950	25	8	be	be	AUX
easat-950	25	9	conducted	conduct	VERB
easat-950	25	10	not	not	PART
easat-950	25	11	only	only	ADV
easat-950	25	12	for	for	ADP
easat-950	25	13	the	the	DET
easat-950	25	14	purpose	purpose	NOUN
easat-950	25	15	of	of	ADP
easat-950	25	16	achieving	achieve	VERB
easat-950	25	17	economic	economic	ADJ
easat-950	25	18	objectives	objective	NOUN
easat-950	25	19	or	or	CCONJ
easat-950	25	20	satisfying	satisfy	VERB
easat-950	25	21	shareholder	shareholder	NOUN
easat-950	25	22	expectations	expectation	NOUN
easat-950	25	23	but	but	CCONJ
easat-950	25	24	also	also	ADV
easat-950	25	25	to	to	PART
easat-950	25	26	pay	pay	VERB
easat-950	25	27	attention	attention	NOUN
easat-950	25	28	to	to	ADP
easat-950	25	29	social	social	ADJ
easat-950	25	30	and	and	CCONJ
easat-950	25	31	environmental	environmental	ADJ
easat-950	25	32	concerns	concern	NOUN
easat-950	25	33	that	that	PRON
easat-950	25	34	have	have	VERB
easat-950	25	35	a	a	DET
easat-950	25	36	significant	significant	ADJ
easat-950	25	37	impact	impact	NOUN
easat-950	25	38	on	on	ADP
easat-950	25	39	businesses	business	NOUN
easat-950	25	40	’	'	PUNCT
easat-950	25	41	existence	existence	NOUN
easat-950	25	42	,	,	PUNCT
easat-950	25	43	such	such	ADJ
easat-950	25	44	as	as	ADP
easat-950	25	45	employees	employee	NOUN
easat-950	25	46	,	,	PUNCT
easat-950	25	47	government	government	NOUN
easat-950	25	48	,	,	PUNCT
easat-950	25	49	and	and	CCONJ
easat-950	25	50	society	society	NOUN
easat-950	25	51	.	.	PUNCT
easat-950	26	1	in	in	ADP
easat-950	26	2	this	this	DET
easat-950	26	3	case	case	NOUN
easat-950	26	4	,	,	PUNCT
easat-950	26	5	the	the	DET
easat-950	26	6	environmental	environmental	ADJ
easat-950	26	7	,	,	PUNCT
easat-950	26	8	social	social	ADJ
easat-950	26	9	,	,	PUNCT
easat-950	26	10	and	and	CCONJ
easat-950	26	11	governance	governance	NOUN
easat-950	26	12	(	(	PUNCT
easat-950	26	13	esg	esg	NOUN
easat-950	26	14	)	)	PUNCT
easat-950	26	15	concept	concept	NOUN
easat-950	26	16	plays	play	VERB
easat-950	26	17	a	a	DET
easat-950	26	18	vital	vital	ADJ
easat-950	26	19	role	role	NOUN
easat-950	26	20	since	since	SCONJ
easat-950	26	21	it	it	PRON
easat-950	26	22	is	be	AUX
easat-950	26	23	a	a	DET
easat-950	26	24	component	component	NOUN
easat-950	26	25	of	of	ADP
easat-950	26	26	non	non	ADJ
easat-950	26	27	-	-	ADJ
easat-950	26	28	financial	financial	ADJ
easat-950	26	29	performance	performance	NOUN
easat-950	26	30	indicators	indicator	NOUN
easat-950	26	31	.	.	PUNCT
easat-950	27	1	according	accord	VERB
easat-950	27	2	to	to	PART
easat-950	27	3	courtnell	courtnell	VERB
easat-950	27	4	[	[	X
easat-950	27	5	4	4	NUM
easat-950	27	6	]	]	X
easat-950	27	7	esg	esg	PROPN
easat-950	27	8	is	be	AUX
easat-950	27	9	an	an	DET
easat-950	27	10	explicit	explicit	ADJ
easat-950	27	11	criterion	criterion	NOUN
easat-950	27	12	set	set	VERB
easat-950	27	13	out	out	ADP
easat-950	27	14	by	by	ADP
easat-950	27	15	legislators	legislator	NOUN
easat-950	27	16	,	,	PUNCT
easat-950	27	17	stakeholders	stakeholder	NOUN
easat-950	27	18	,	,	PUNCT
easat-950	27	19	and	and	CCONJ
easat-950	27	20	the	the	DET
easat-950	27	21	esg	esg	NOUN
easat-950	27	22	reporting	reporting	NOUN
easat-950	27	23	organizations	organization	NOUN
easat-950	27	24	.	.	PUNCT
easat-950	28	1	https://orcid.org/0000-0002-0987-8456	https://orcid.org/0000-0002-0987-8456	PROPN
easat-950	28	2	mailto:aida430@uitm.edu.my	mailto:aida430@uitm.edu.my	NOUN
easat-950	28	3	https://orcid.org/0009-0006-8617-5101	https://orcid.org/0009-0006-8617-5101	PROPN
easat-950	28	4	237	237	NUM
easat-950	28	5	edelweiss	edelweiss	PROPN
easat-950	28	6	applied	apply	VERB
easat-950	28	7	science	science	NOUN
easat-950	28	8	and	and	CCONJ
easat-950	28	9	technology	technology	NOUN
easat-950	28	10	issn	issn	PROPN
easat-950	28	11	:	:	PUNCT
easat-950	28	12	2576	2576	NUM
easat-950	28	13	-	-	SYM
easat-950	28	14	8484	8484	NUM
easat-950	28	15	vol	vol	NOUN
easat-950	28	16	.	.	PROPN
easat-950	28	17	8	8	NUM
easat-950	28	18	,	,	PUNCT
easat-950	28	19	no	no	INTJ
easat-950	28	20	.	.	NOUN
easat-950	29	1	3	3	NUM
easat-950	29	2	:	:	SYM
easat-950	29	3	236	236	NUM
easat-950	29	4	-	-	SYM
easat-950	29	5	258	258	NUM
easat-950	29	6	,	,	PUNCT
easat-950	29	7	2024	2024	NUM
easat-950	29	8	doi	doi	NOUN
easat-950	29	9	:	:	PUNCT
easat-950	29	10	10.55214/25768484.v8i3.950	10.55214/25768484.v8i3.950	NUM
easat-950	29	11	©	©	PROPN
easat-950	29	12	2024	2024	NUM
easat-950	29	13	by	by	ADP
easat-950	29	14	the	the	DET
easat-950	29	15	authors	author	NOUN
easat-950	29	16	;	;	PUNCT
easat-950	29	17	licensee	licensee	PROPN
easat-950	29	18	learning	learning	PROPN
easat-950	29	19	gate	gate	PROPN
easat-950	29	20	wu	wu	PROPN
easat-950	30	1	[	[	X
easat-950	30	2	5	5	NUM
easat-950	30	3	]	]	PUNCT
easat-950	30	4	stated	state	VERB
easat-950	30	5	that	that	SCONJ
easat-950	30	6	many	many	ADJ
easat-950	30	7	businesses	business	NOUN
easat-950	30	8	around	around	ADP
easat-950	30	9	the	the	DET
easat-950	30	10	world	world	NOUN
easat-950	30	11	already	already	ADV
easat-950	30	12	understand	understand	VERB
easat-950	30	13	the	the	DET
easat-950	30	14	significance	significance	NOUN
easat-950	30	15	of	of	ADP
easat-950	30	16	esg	esg	NOUN
easat-950	30	17	matters	matter	NOUN
easat-950	30	18	.	.	PUNCT
easat-950	31	1	this	this	PRON
easat-950	31	2	is	be	AUX
easat-950	31	3	because	because	SCONJ
easat-950	31	4	they	they	PRON
easat-950	31	5	understand	understand	VERB
easat-950	31	6	the	the	DET
easat-950	31	7	need	need	NOUN
easat-950	31	8	to	to	PART
easat-950	31	9	manage	manage	VERB
easat-950	31	10	the	the	DET
easat-950	31	11	available	available	ADJ
easat-950	31	12	resources	resource	NOUN
easat-950	31	13	sensibly	sensibly	ADV
easat-950	31	14	,	,	PUNCT
easat-950	31	15	treat	treat	VERB
easat-950	31	16	employees	employee	NOUN
easat-950	31	17	with	with	ADP
easat-950	31	18	dignity	dignity	NOUN
easat-950	31	19	,	,	PUNCT
easat-950	31	20	and	and	CCONJ
easat-950	31	21	care	care	VERB
easat-950	31	22	for	for	ADP
easat-950	31	23	their	their	PRON
easat-950	31	24	environmental	environmental	ADJ
easat-950	31	25	surroundings	surrounding	NOUN
easat-950	31	26	to	to	PART
easat-950	31	27	achieve	achieve	VERB
easat-950	31	28	long	long	ADJ
easat-950	31	29	-	-	PUNCT
easat-950	31	30	term	term	NOUN
easat-950	31	31	development	development	NOUN
easat-950	31	32	.	.	PUNCT
easat-950	32	1	luo	luo	PROPN
easat-950	33	1	[	[	X
easat-950	33	2	6	6	NUM
easat-950	33	3	]	]	PUNCT
easat-950	33	4	finds	find	VERB
easat-950	33	5	that	that	SCONJ
easat-950	33	6	organizations	organization	NOUN
easat-950	33	7	with	with	ADP
easat-950	33	8	higher	high	ADJ
easat-950	33	9	esg	esg	PROPN
easat-950	33	10	awareness	awareness	NOUN
easat-950	33	11	tend	tend	VERB
easat-950	33	12	to	to	PART
easat-950	33	13	be	be	AUX
easat-950	33	14	more	more	ADV
easat-950	33	15	sustainable	sustainable	ADJ
easat-950	33	16	and	and	CCONJ
easat-950	33	17	transparent	transparent	ADJ
easat-950	33	18	,	,	PUNCT
easat-950	33	19	as	as	ADV
easat-950	33	20	well	well	ADV
easat-950	33	21	as	as	ADP
easat-950	33	22	have	have	VERB
easat-950	33	23	better	well	ADJ
easat-950	33	24	worth	worth	ADJ
easat-950	33	25	.	.	PUNCT
easat-950	34	1	this	this	PRON
easat-950	34	2	shows	show	VERB
easat-950	34	3	that	that	SCONJ
easat-950	34	4	esg	esg	NOUN
easat-950	34	5	framework	framework	NOUN
easat-950	34	6	can	can	AUX
easat-950	34	7	help	help	VERB
easat-950	34	8	evade	evade	VERB
easat-950	34	9	companies	company	NOUN
easat-950	34	10	with	with	ADP
easat-950	34	11	poor	poor	ADJ
easat-950	34	12	operations	operation	NOUN
easat-950	34	13	.	.	PUNCT
easat-950	35	1	to	to	ADP
easat-950	35	2	some	some	DET
easat-950	35	3	extent	extent	NOUN
easat-950	35	4	,	,	PUNCT
easat-950	35	5	esg	esg	PROPN
easat-950	35	6	is	be	AUX
easat-950	35	7	unique	unique	ADJ
easat-950	35	8	as	as	SCONJ
easat-950	35	9	it	it	PRON
easat-950	35	10	views	view	VERB
easat-950	35	11	issues	issue	NOUN
easat-950	35	12	through	through	ADP
easat-950	35	13	the	the	DET
easat-950	35	14	lens	lens	NOUN
easat-950	35	15	of	of	ADP
easat-950	35	16	business	business	NOUN
easat-950	35	17	risk	risk	NOUN
easat-950	35	18	and	and	CCONJ
easat-950	35	19	opportunity	opportunity	NOUN
easat-950	35	20	for	for	ADP
easat-950	35	21	finsmes	finsme	NOUN
easat-950	35	22	[	[	X
easat-950	35	23	7	7	NUM
easat-950	35	24	]	]	PUNCT
easat-950	35	25	.	.	PUNCT
easat-950	36	1	delubac	delubac	PROPN
easat-950	37	1	[	[	X
easat-950	37	2	8	8	X
easat-950	37	3	]	]	PUNCT
easat-950	37	4	also	also	ADV
easat-950	37	5	agrees	agree	VERB
easat-950	37	6	that	that	SCONJ
easat-950	37	7	sustainability	sustainability	NOUN
easat-950	37	8	reporting	reporting	NOUN
easat-950	37	9	ensures	ensure	VERB
easat-950	37	10	that	that	SCONJ
easat-950	37	11	businesses	business	NOUN
easat-950	37	12	evaluate	evaluate	VERB
easat-950	37	13	their	their	PRON
easat-950	37	14	risks	risk	NOUN
easat-950	37	15	and	and	CCONJ
easat-950	37	16	allows	allow	VERB
easat-950	37	17	them	they	PRON
easat-950	37	18	to	to	PART
easat-950	37	19	be	be	AUX
easat-950	37	20	completely	completely	ADV
easat-950	37	21	transparent	transparent	ADJ
easat-950	37	22	about	about	ADP
easat-950	37	23	the	the	DET
easat-950	37	24	prospects	prospect	NOUN
easat-950	37	25	they	they	PRON
easat-950	37	26	face	face	VERB
easat-950	37	27	in	in	ADP
easat-950	37	28	their	their	PRON
easat-950	37	29	business	business	NOUN
easat-950	37	30	.	.	PUNCT
easat-950	38	1	this	this	PRON
easat-950	38	2	makes	make	VERB
easat-950	38	3	esg	esg	PROPN
easat-950	38	4	one	one	NUM
easat-950	38	5	of	of	ADP
easat-950	38	6	the	the	DET
easat-950	38	7	crucial	crucial	ADJ
easat-950	38	8	means	mean	NOUN
easat-950	38	9	that	that	PRON
easat-950	38	10	can	can	AUX
easat-950	38	11	be	be	AUX
easat-950	38	12	used	use	VERB
easat-950	38	13	to	to	PART
easat-950	38	14	ease	ease	VERB
easat-950	38	15	the	the	DET
easat-950	38	16	risk	risk	NOUN
easat-950	38	17	associated	associate	VERB
easat-950	38	18	with	with	ADP
easat-950	38	19	a	a	DET
easat-950	38	20	company	company	NOUN
easat-950	38	21	’s	’s	PART
easat-950	38	22	profitability	profitability	NOUN
easat-950	38	23	and	and	CCONJ
easat-950	38	24	fiscal	fiscal	ADJ
easat-950	38	25	performance	performance	NOUN
easat-950	38	26	[	[	X
easat-950	38	27	9	9	NUM
easat-950	38	28	]	]	PUNCT
easat-950	38	29	.	.	PUNCT
easat-950	39	1	for	for	ADP
easat-950	39	2	that	that	DET
easat-950	39	3	reason	reason	NOUN
easat-950	39	4	,	,	PUNCT
easat-950	39	5	this	this	DET
easat-950	39	6	current	current	ADJ
easat-950	39	7	study	study	NOUN
easat-950	39	8	aims	aim	VERB
easat-950	39	9	at	at	ADP
easat-950	39	10	examining	examine	VERB
easat-950	39	11	the	the	DET
easat-950	39	12	impact	impact	NOUN
easat-950	39	13	of	of	ADP
easat-950	39	14	esg	esg	PROPN
easat-950	39	15	performance	performance	NOUN
easat-950	39	16	on	on	ADP
easat-950	39	17	corporation	corporation	NOUN
easat-950	39	18	’s	’s	PART
easat-950	39	19	financial	financial	ADJ
easat-950	39	20	performance	performance	NOUN
easat-950	39	21	.	.	PUNCT
easat-950	40	1	focus	focus	NOUN
easat-950	40	2	was	be	AUX
easat-950	40	3	given	give	VERB
easat-950	40	4	on	on	ADP
easat-950	40	5	the	the	DET
easat-950	40	6	environmental	environmental	ADJ
easat-950	40	7	,	,	PUNCT
easat-950	40	8	social	social	ADJ
easat-950	40	9	,	,	PUNCT
easat-950	40	10	and	and	CCONJ
easat-950	40	11	governance	governance	NOUN
easat-950	40	12	scores	score	NOUN
easat-950	40	13	to	to	PART
easat-950	40	14	see	see	VERB
easat-950	40	15	the	the	DET
easat-950	40	16	relationship	relationship	NOUN
easat-950	40	17	between	between	ADP
easat-950	40	18	each	each	DET
easat-950	40	19	respective	respective	ADJ
easat-950	40	20	pillar	pillar	NOUN
easat-950	40	21	and	and	CCONJ
easat-950	40	22	the	the	DET
easat-950	40	23	profitability	profitability	NOUN
easat-950	40	24	of	of	ADP
easat-950	40	25	the	the	DET
easat-950	40	26	companies	company	NOUN
easat-950	40	27	.	.	PUNCT
easat-950	41	1	the	the	DET
easat-950	41	2	findings	finding	NOUN
easat-950	41	3	of	of	ADP
easat-950	41	4	this	this	DET
easat-950	41	5	study	study	NOUN
easat-950	41	6	are	be	AUX
easat-950	41	7	anticipated	anticipate	VERB
easat-950	41	8	to	to	PART
easat-950	41	9	provide	provide	VERB
easat-950	41	10	valuable	valuable	ADJ
easat-950	41	11	enlightenment	enlightenment	NOUN
easat-950	41	12	on	on	ADP
easat-950	41	13	esg	esg	PROPN
easat-950	41	14	practices	practice	NOUN
easat-950	41	15	to	to	ADP
easat-950	41	16	stakeholders	stakeholder	NOUN
easat-950	41	17	.	.	PUNCT
easat-950	42	1	1.1	1.1	NUM
easat-950	42	2	.	.	PUNCT
easat-950	43	1	issues	issue	NOUN
easat-950	43	2	and	and	CCONJ
easat-950	43	3	problem	problem	NOUN
easat-950	43	4	statement	statement	NOUN
easat-950	43	5	according	accord	VERB
easat-950	43	6	to	to	ADP
easat-950	43	7	henisz	henisz	NOUN
easat-950	43	8	,	,	PUNCT
easat-950	43	9	et	et	PROPN
easat-950	43	10	al	al	PROPN
easat-950	43	11	.	.	PUNCT
easat-950	44	1	[	[	X
easat-950	44	2	10	10	NUM
easat-950	44	3	]	]	PUNCT
easat-950	44	4	esg	esg	PROPN
easat-950	44	5	scores	score	NOUN
easat-950	44	6	have	have	VERB
easat-950	44	7	the	the	DET
easat-950	44	8	capability	capability	NOUN
easat-950	44	9	to	to	PART
easat-950	44	10	improve	improve	VERB
easat-950	44	11	an	an	DET
easat-950	44	12	establishment	establishment	NOUN
easat-950	44	13	's	's	PART
easat-950	44	14	status	status	NOUN
easat-950	44	15	among	among	ADP
easat-950	44	16	stakeholders	stakeholder	NOUN
easat-950	44	17	like	like	ADP
easat-950	44	18	bankers	banker	NOUN
easat-950	44	19	,	,	PUNCT
easat-950	44	20	investors	investor	NOUN
easat-950	44	21	,	,	PUNCT
easat-950	44	22	and	and	CCONJ
easat-950	44	23	regulators	regulator	NOUN
easat-950	44	24	.	.	PUNCT
easat-950	45	1	many	many	ADJ
easat-950	45	2	investors	investor	NOUN
easat-950	45	3	are	be	AUX
easat-950	45	4	starting	start	VERB
easat-950	45	5	to	to	PART
easat-950	45	6	really	really	ADV
easat-950	45	7	care	care	VERB
easat-950	45	8	about	about	ADP
easat-950	45	9	the	the	DET
easat-950	45	10	environment	environment	NOUN
easat-950	45	11	and	and	CCONJ
easat-950	45	12	are	be	AUX
easat-950	45	13	urging	urge	VERB
easat-950	45	14	companies	company	NOUN
easat-950	45	15	to	to	PART
easat-950	45	16	carry	carry	VERB
easat-950	45	17	out	out	ADP
easat-950	45	18	esg	esg	NOUN
easat-950	45	19	investments	investment	NOUN
easat-950	45	20	to	to	PART
easat-950	45	21	accomplish	accomplish	VERB
easat-950	45	22	global	global	ADJ
easat-950	45	23	sustainability	sustainability	NOUN
easat-950	45	24	.	.	PUNCT
easat-950	46	1	due	due	ADP
easat-950	46	2	to	to	ADP
easat-950	46	3	the	the	DET
easat-950	46	4	increasing	increase	VERB
easat-950	46	5	awareness	awareness	NOUN
easat-950	46	6	of	of	ADP
easat-950	46	7	issues	issue	NOUN
easat-950	46	8	related	relate	VERB
easat-950	46	9	to	to	ADP
easat-950	46	10	non	non	ADJ
easat-950	46	11	-	-	ADJ
easat-950	46	12	financial	financial	ADJ
easat-950	46	13	factors	factor	NOUN
easat-950	46	14	such	such	ADJ
easat-950	46	15	as	as	ADP
easat-950	46	16	social	social	ADJ
easat-950	46	17	accountability	accountability	NOUN
easat-950	46	18	,	,	PUNCT
easat-950	46	19	the	the	DET
easat-950	46	20	environment	environment	NOUN
easat-950	46	21	,	,	PUNCT
easat-950	46	22	and	and	CCONJ
easat-950	46	23	proper	proper	ADJ
easat-950	46	24	governance	governance	NOUN
easat-950	46	25	,	,	PUNCT
easat-950	46	26	there	there	PRON
easat-950	46	27	are	be	VERB
easat-950	46	28	higher	high	ADJ
easat-950	46	29	expectations	expectation	NOUN
easat-950	46	30	for	for	SCONJ
easat-950	46	31	companies	company	NOUN
easat-950	46	32	to	to	PART
easat-950	46	33	increase	increase	VERB
easat-950	46	34	their	their	PRON
easat-950	46	35	efforts	effort	NOUN
easat-950	46	36	and	and	CCONJ
easat-950	46	37	emphasise	emphasise	VERB
easat-950	46	38	non	non	ADJ
easat-950	46	39	-	-	ADJ
easat-950	46	40	financial	financial	ADJ
easat-950	46	41	aspects	aspect	NOUN
easat-950	46	42	of	of	ADP
easat-950	46	43	their	their	PRON
easat-950	46	44	work	work	NOUN
easat-950	46	45	[	[	X
easat-950	46	46	11	11	NUM
easat-950	46	47	]	]	PUNCT
easat-950	46	48	.	.	PUNCT
easat-950	47	1	although	although	SCONJ
easat-950	47	2	esg	esg	PROPN
easat-950	47	3	pillars	pillar	NOUN
easat-950	47	4	are	be	AUX
easat-950	47	5	straightforward	straightforward	ADJ
easat-950	47	6	in	in	ADP
easat-950	47	7	theory	theory	NOUN
easat-950	47	8	,	,	PUNCT
easat-950	47	9	fulfillment	fulfillment	NOUN
easat-950	47	10	is	be	AUX
easat-950	47	11	tough	tough	ADJ
easat-950	47	12	since	since	SCONJ
easat-950	47	13	there	there	PRON
easat-950	47	14	are	be	VERB
easat-950	47	15	various	various	ADJ
easat-950	47	16	features	feature	NOUN
easat-950	47	17	and	and	CCONJ
easat-950	47	18	regulations	regulation	NOUN
easat-950	47	19	that	that	PRON
easat-950	47	20	are	be	AUX
easat-950	47	21	still	still	ADV
easat-950	47	22	developing	develop	VERB
easat-950	47	23	.	.	PUNCT
easat-950	48	1	if	if	SCONJ
easat-950	48	2	sustainability	sustainability	NOUN
easat-950	48	3	initiatives	initiative	NOUN
easat-950	48	4	fail	fail	VERB
easat-950	48	5	,	,	PUNCT
easat-950	48	6	the	the	DET
easat-950	48	7	consequences	consequence	NOUN
easat-950	48	8	might	might	AUX
easat-950	48	9	consist	consist	VERB
easat-950	48	10	of	of	ADP
easat-950	48	11	production	production	NOUN
easat-950	48	12	interruptions	interruption	NOUN
easat-950	48	13	,	,	PUNCT
easat-950	48	14	government	government	NOUN
easat-950	48	15	investigations	investigation	NOUN
easat-950	48	16	,	,	PUNCT
easat-950	48	17	penalties	penalty	NOUN
easat-950	48	18	,	,	PUNCT
easat-950	48	19	and	and	CCONJ
easat-950	48	20	unfavorable	unfavorable	ADJ
easat-950	48	21	publicity	publicity	NOUN
easat-950	48	22	.	.	PUNCT
easat-950	49	1	over	over	ADP
easat-950	49	2	the	the	DET
easat-950	49	3	past	past	ADJ
easat-950	49	4	decade	decade	NOUN
easat-950	49	5	,	,	PUNCT
easat-950	49	6	the	the	DET
easat-950	49	7	growing	grow	VERB
easat-950	49	8	concept	concept	NOUN
easat-950	49	9	of	of	ADP
easat-950	49	10	sustainable	sustainable	ADJ
easat-950	49	11	investing	investing	NOUN
easat-950	49	12	has	have	AUX
easat-950	49	13	encouraged	encourage	VERB
easat-950	49	14	various	various	ADJ
easat-950	49	15	stakeholders	stakeholder	NOUN
easat-950	49	16	,	,	PUNCT
easat-950	49	17	including	include	VERB
easat-950	49	18	advocates	advocate	NOUN
easat-950	49	19	,	,	PUNCT
easat-950	49	20	to	to	PART
easat-950	49	21	begin	begin	VERB
easat-950	49	22	practicing	practice	VERB
easat-950	49	23	sustainability	sustainability	NOUN
easat-950	49	24	investing	investing	NOUN
easat-950	49	25	.	.	PUNCT
easat-950	50	1	currently	currently	ADV
easat-950	50	2	,	,	PUNCT
easat-950	50	3	there	there	PRON
easat-950	50	4	are	be	VERB
easat-950	50	5	multiple	multiple	ADJ
easat-950	50	6	frameworks	framework	NOUN
easat-950	50	7	and	and	CCONJ
easat-950	50	8	standards	standard	NOUN
easat-950	50	9	for	for	ADP
easat-950	50	10	measuring	measure	VERB
easat-950	50	11	esg	esg	NOUN
easat-950	50	12	performance	performance	NOUN
easat-950	50	13	,	,	PUNCT
easat-950	50	14	such	such	ADJ
easat-950	50	15	as	as	ADP
easat-950	50	16	global	global	ADJ
easat-950	50	17	reporting	reporting	NOUN
easat-950	50	18	initiative	initiative	NOUN
easat-950	50	19	(	(	PUNCT
easat-950	50	20	gri	gri	PROPN
easat-950	50	21	)	)	PUNCT
easat-950	50	22	,	,	PUNCT
easat-950	50	23	the	the	DET
easat-950	50	24	sustainability	sustainability	NOUN
easat-950	50	25	accounting	accounting	NOUN
easat-950	50	26	standards	standard	NOUN
easat-950	50	27	board	board	NOUN
easat-950	50	28	(	(	PUNCT
easat-950	50	29	sasb	sasb	NOUN
easat-950	50	30	)	)	PUNCT
easat-950	50	31	,	,	PUNCT
easat-950	50	32	and	and	CCONJ
easat-950	50	33	the	the	DET
easat-950	50	34	task	task	NOUN
easat-950	50	35	force	force	NOUN
easat-950	50	36	on	on	ADP
easat-950	50	37	climate	climate	NOUN
easat-950	50	38	-	-	PUNCT
easat-950	50	39	related	relate	VERB
easat-950	50	40	financial	financial	ADJ
easat-950	50	41	disclosures	disclosure	NOUN
easat-950	50	42	(	(	PUNCT
easat-950	50	43	tcfd	tcfd	NOUN
easat-950	50	44	)	)	PUNCT
easat-950	50	45	.	.	PUNCT
easat-950	51	1	however	however	ADV
easat-950	51	2	,	,	PUNCT
easat-950	51	3	there	there	PRON
easat-950	51	4	is	be	VERB
easat-950	51	5	no	no	DET
easat-950	51	6	single	single	ADJ
easat-950	51	7	standard	standard	NOUN
easat-950	51	8	being	be	AUX
easat-950	51	9	set	set	VERB
easat-950	51	10	for	for	ADP
easat-950	51	11	measuring	measure	VERB
easat-950	51	12	esg	esg	NOUN
easat-950	51	13	performance	performance	NOUN
easat-950	51	14	,	,	PUNCT
easat-950	51	15	which	which	PRON
easat-950	51	16	becomes	become	VERB
easat-950	51	17	a	a	DET
easat-950	51	18	problem	problem	NOUN
easat-950	51	19	for	for	ADP
easat-950	51	20	investors	investor	NOUN
easat-950	51	21	when	when	SCONJ
easat-950	51	22	they	they	PRON
easat-950	51	23	want	want	VERB
easat-950	51	24	to	to	PART
easat-950	51	25	compare	compare	VERB
easat-950	51	26	the	the	DET
easat-950	51	27	esg	esg	NOUN
easat-950	51	28	factors	factor	NOUN
easat-950	51	29	of	of	ADP
easat-950	51	30	different	different	ADJ
easat-950	51	31	companies	company	NOUN
easat-950	51	32	since	since	SCONJ
easat-950	51	33	standards	standard	NOUN
easat-950	51	34	used	use	VERB
easat-950	51	35	may	may	AUX
easat-950	51	36	not	not	PART
easat-950	51	37	be	be	AUX
easat-950	51	38	the	the	DET
easat-950	51	39	same	same	ADJ
easat-950	51	40	.	.	PUNCT
easat-950	52	1	as	as	ADP
easat-950	52	2	a	a	DET
easat-950	52	3	matter	matter	NOUN
easat-950	52	4	of	of	ADP
easat-950	52	5	fact	fact	NOUN
easat-950	52	6	,	,	PUNCT
easat-950	52	7	th	th	X
easat-950	52	8	ere	ere	PROPN
easat-950	52	9	is	be	AUX
easat-950	52	10	an	an	DET
easat-950	52	11	estimated	estimate	VERB
easat-950	52	12	total	total	NOUN
easat-950	52	13	of	of	ADP
easat-950	52	14	$	$	SYM
easat-950	52	15	37.9	37.9	NUM
easat-950	52	16	trillion	trillion	NUM
easat-950	52	17	in	in	ADP
easat-950	52	18	sustainability	sustainability	NOUN
easat-950	52	19	assets	asset	NOUN
easat-950	52	20	available	available	ADJ
easat-950	52	21	in	in	ADP
easat-950	52	22	december	december	PROPN
easat-950	52	23	2020	2020	NUM
easat-950	52	24	,	,	PUNCT
easat-950	52	25	and	and	CCONJ
easat-950	52	26	as	as	ADP
easat-950	52	27	per	per	ADP
easat-950	52	28	forecasts	forecast	NOUN
easat-950	52	29	,	,	PUNCT
easat-950	52	30	they	they	PRON
easat-950	52	31	are	be	AUX
easat-950	52	32	estimated	estimate	VERB
easat-950	52	33	to	to	PART
easat-950	52	34	reach	reach	VERB
easat-950	52	35	up	up	ADP
easat-950	52	36	to	to	PART
easat-950	52	37	$	$	SYM
easat-950	52	38	53	53	NUM
easat-950	52	39	trillion	trillion	NUM
easat-950	52	40	.	.	PUNCT
easat-950	53	1	from	from	ADP
easat-950	53	2	the	the	DET
easat-950	53	3	data	datum	NOUN
easat-950	53	4	collected	collect	VERB
easat-950	53	5	,	,	PUNCT
easat-950	53	6	more	more	ADJ
easat-950	53	7	than	than	ADP
easat-950	53	8	half	half	NOUN
easat-950	53	9	of	of	ADP
easat-950	53	10	these	these	DET
easat-950	53	11	assets	asset	NOUN
easat-950	53	12	originate	originate	VERB
easat-950	53	13	from	from	ADP
easat-950	53	14	europe	europe	PROPN
easat-950	53	15	,	,	PUNCT
easat-950	53	16	but	but	CCONJ
easat-950	53	17	the	the	DET
easat-950	53	18	united	united	PROPN
easat-950	53	19	states	states	PROPN
easat-950	53	20	has	have	AUX
easat-950	53	21	also	also	ADV
easat-950	53	22	shown	show	VERB
easat-950	53	23	a	a	DET
easat-950	53	24	notable	notable	ADJ
easat-950	53	25	growth	growth	NOUN
easat-950	53	26	in	in	ADP
easat-950	53	27	sustainable	sustainable	ADJ
easat-950	53	28	assets	asset	NOUN
easat-950	53	29	over	over	ADP
easat-950	53	30	the	the	DET
easat-950	53	31	last	last	ADJ
easat-950	53	32	few	few	ADJ
easat-950	53	33	years	year	NOUN
easat-950	53	34	.	.	PUNCT
easat-950	54	1	shin	shin	PROPN
easat-950	54	2	,	,	PUNCT
easat-950	54	3	et	et	PROPN
easat-950	54	4	al	al	PROPN
easat-950	54	5	.	.	PUNCT
easat-950	55	1	[	[	X
easat-950	55	2	12]claim	12]claim	NOUN
easat-950	55	3	that	that	SCONJ
easat-950	55	4	the	the	DET
easat-950	55	5	financial	financial	ADJ
easat-950	55	6	profit	profit	NOUN
easat-950	55	7	received	receive	VERB
easat-950	55	8	from	from	ADP
easat-950	55	9	engaging	engage	VERB
easat-950	55	10	in	in	ADP
easat-950	55	11	esg	esg	PROPN
easat-950	55	12	differs	differ	NOUN
easat-950	55	13	depending	depend	VERB
easat-950	55	14	on	on	ADP
easat-950	55	15	the	the	DET
easat-950	55	16	nations	nation	NOUN
easat-950	55	17	’	’	PART
easat-950	55	18	cultural	cultural	ADJ
easat-950	55	19	aspects	aspect	NOUN
easat-950	55	20	,	,	PUNCT
easat-950	55	21	as	as	SCONJ
easat-950	55	22	shareholder	shareholder	NOUN
easat-950	55	23	assessments	assessment	NOUN
easat-950	55	24	and	and	CCONJ
easat-950	55	25	appreciations	appreciation	NOUN
easat-950	55	26	for	for	ADP
easat-950	55	27	an	an	DET
easat-950	55	28	organization	organization	NOUN
easat-950	55	29	’s	’s	PART
easat-950	55	30	esg	esg	NOUN
easat-950	55	31	performance	performance	NOUN
easat-950	55	32	vary	vary	VERB
easat-950	55	33	across	across	ADP
easat-950	55	34	countries	country	NOUN
easat-950	55	35	.	.	PUNCT
easat-950	56	1	in	in	ADP
easat-950	56	2	asia	asia	PROPN
easat-950	56	3	,	,	PUNCT
easat-950	56	4	japan	japan	PROPN
easat-950	56	5	takes	take	VERB
easat-950	56	6	the	the	DET
easat-950	56	7	lead	lead	NOUN
easat-950	56	8	due	due	ADP
easat-950	56	9	to	to	ADP
easat-950	56	10	effective	effective	ADJ
easat-950	56	11	government	government	NOUN
easat-950	56	12	transformations	transformation	NOUN
easat-950	56	13	,	,	PUNCT
easat-950	56	14	demand	demand	NOUN
easat-950	56	15	from	from	ADP
easat-950	56	16	local	local	ADJ
easat-950	56	17	pension	pension	NOUN
easat-950	56	18	funds	fund	NOUN
easat-950	56	19	,	,	PUNCT
easat-950	56	20	and	and	CCONJ
easat-950	56	21	high	high	ADJ
easat-950	56	22	return	return	NOUN
easat-950	56	23	expectations	expectation	NOUN
easat-950	56	24	from	from	ADP
easat-950	56	25	foreign	foreign	ADJ
easat-950	56	26	investors	investor	NOUN
easat-950	56	27	.	.	PUNCT
easat-950	57	1	nevertheless	nevertheless	ADV
easat-950	57	2	,	,	PUNCT
easat-950	57	3	japan	japan	PROPN
easat-950	57	4	still	still	ADV
easat-950	57	5	lags	lag	VERB
easat-950	57	6	significantly	significantly	ADV
easat-950	57	7	in	in	ADP
easat-950	57	8	comparison	comparison	NOUN
easat-950	57	9	to	to	ADP
easat-950	57	10	other	other	ADJ
easat-950	57	11	developed	develop	VERB
easat-950	57	12	countries	country	NOUN
easat-950	57	13	.	.	PUNCT
easat-950	58	1	japanese	japanese	ADJ
easat-950	58	2	-	-	PUNCT
easat-950	58	3	listed	list	VERB
easat-950	58	4	firms	firm	NOUN
easat-950	58	5	have	have	AUX
easat-950	58	6	recently	recently	ADV
easat-950	58	7	come	come	VERB
easat-950	58	8	under	under	ADP
easat-950	58	9	pressure	pressure	NOUN
easat-950	58	10	to	to	PART
easat-950	58	11	disclose	disclose	VERB
easat-950	58	12	more	more	ADV
easat-950	58	13	environmental	environmental	ADJ
easat-950	58	14	,	,	PUNCT
easat-950	58	15	social	social	ADJ
easat-950	58	16	,	,	PUNCT
easat-950	58	17	and	and	CCONJ
easat-950	58	18	governance	governance	NOUN
easat-950	58	19	(	(	PUNCT
easat-950	58	20	esg	esg	NOUN
easat-950	58	21	)	)	PUNCT
easat-950	58	22	issues	issue	NOUN
easat-950	58	23	.	.	PUNCT
easat-950	59	1	the	the	DET
easat-950	59	2	disclosure	disclosure	NOUN
easat-950	59	3	is	be	AUX
easat-950	59	4	indeed	indeed	ADV
easat-950	59	5	helpful	helpful	ADJ
easat-950	59	6	for	for	ADP
easat-950	59	7	investors	investor	NOUN
easat-950	59	8	,	,	PUNCT
easat-950	59	9	as	as	SCONJ
easat-950	59	10	a	a	DET
easat-950	59	11	rapidly	rapidly	ADV
easat-950	59	12	increasing	increase	VERB
easat-950	59	13	number	number	NOUN
easat-950	59	14	of	of	ADP
easat-950	59	15	investors	investor	NOUN
easat-950	59	16	both	both	CCONJ
easat-950	59	17	inside	inside	ADP
easat-950	59	18	and	and	CCONJ
easat-950	59	19	outside	outside	ADP
easat-950	59	20	of	of	ADP
easat-950	59	21	japan	japan	PROPN
easat-950	59	22	are	be	AUX
easat-950	59	23	including	include	VERB
easat-950	59	24	esg	esg	PROPN
easat-950	59	25	issues	issue	NOUN
easat-950	59	26	in	in	ADP
easat-950	59	27	their	their	PRON
easat-950	59	28	investment	investment	NOUN
easat-950	59	29	decisions	decision	NOUN
easat-950	59	30	focus	focus	VERB
easat-950	59	31	[	[	X
easat-950	59	32	13	13	NUM
easat-950	59	33	]	]	PUNCT
easat-950	59	34	.	.	PUNCT
easat-950	60	1	usami	usami	ADJ
easat-950	60	2	,	,	PUNCT
easat-950	60	3	et	et	PROPN
easat-950	60	4	al	al	PROPN
easat-950	60	5	.	.	PUNCT
easat-950	61	1	[	[	X
easat-950	61	2	14	14	NUM
easat-950	61	3	]	]	PUNCT
easat-950	61	4	also	also	ADV
easat-950	61	5	found	find	VERB
easat-950	61	6	that	that	SCONJ
easat-950	61	7	since	since	SCONJ
easat-950	61	8	june	june	PROPN
easat-950	61	9	2021	2021	NUM
easat-950	61	10	,	,	PUNCT
easat-950	61	11	shareholders	shareholder	NOUN
easat-950	61	12	have	have	AUX
easat-950	61	13	begun	begin	VERB
easat-950	61	14	requesting	request	VERB
easat-950	61	15	directors	director	NOUN
easat-950	61	16	to	to	PART
easat-950	61	17	develop	develop	VERB
easat-950	61	18	fundamental	fundamental	ADJ
easat-950	61	19	sustainability	sustainability	NOUN
easat-950	61	20	policies	policy	NOUN
easat-950	61	21	and	and	CCONJ
easat-950	61	22	demanding	demand	VERB
easat-950	61	23	listed	list	VERB
easat-950	61	24	firms	firm	NOUN
easat-950	61	25	publish	publish	VERB
easat-950	61	26	their	their	PRON
easat-950	61	27	sustainability	sustainability	NOUN
easat-950	61	28	initiatives	initiative	NOUN
easat-950	61	29	.	.	PUNCT
easat-950	62	1	this	this	DET
easat-950	62	2	pattern	pattern	NOUN
easat-950	62	3	is	be	AUX
easat-950	62	4	anticipated	anticipate	VERB
easat-950	62	5	to	to	PART
easat-950	62	6	persist	persist	VERB
easat-950	62	7	.	.	PUNCT
easat-950	63	1	consequently	consequently	ADV
easat-950	63	2	,	,	PUNCT
easat-950	63	3	a	a	DET
easat-950	63	4	new	new	ADJ
easat-950	63	5	,	,	PUNCT
easat-950	63	6	stringent	stringent	ADJ
easat-950	63	7	law	law	NOUN
easat-950	63	8	amendment	amendment	NOUN
easat-950	63	9	was	be	AUX
easat-950	63	10	made	make	VERB
easat-950	63	11	by	by	ADP
easat-950	63	12	the	the	DET
easat-950	63	13	japan	japan	PROPN
easat-950	63	14	financial	financial	PROPN
easat-950	63	15	services	services	PROPN
easat-950	63	16	agency	agency	PROPN
easat-950	63	17	starting	start	VERB
easat-950	63	18	in	in	ADP
easat-950	63	19	2023	2023	NUM
easat-950	63	20	.	.	PUNCT
easat-950	64	1	the	the	DET
easat-950	64	2	commandment	commandment	NOUN
easat-950	64	3	states	state	VERB
easat-950	64	4	that	that	SCONJ
easat-950	64	5	all	all	DET
easat-950	64	6	listed	list	VERB
easat-950	64	7	companies	company	NOUN
easat-950	64	8	in	in	ADP
easat-950	64	9	the	the	DET
easat-950	64	10	country	country	NOUN
easat-950	64	11	with	with	ADP
easat-950	64	12	a	a	DET
easat-950	64	13	current	current	ADJ
easat-950	64	14	fiscal	fiscal	ADJ
easat-950	64	15	year	year	NOUN
easat-950	64	16	as	as	ADP
easat-950	64	17	of	of	ADP
easat-950	64	18	end	end	NOUN
easat-950	64	19	of	of	ADP
easat-950	64	20	march	march	PROPN
easat-950	64	21	2023	2023	NUM
easat-950	64	22	or	or	CCONJ
easat-950	64	23	later	later	ADV
easat-950	64	24	are	be	AUX
easat-950	64	25	required	require	VERB
easat-950	64	26	to	to	PART
easat-950	64	27	include	include	VERB
easat-950	64	28	additional	additional	ADJ
easat-950	64	29	information	information	NOUN
easat-950	64	30	on	on	ADP
easat-950	64	31	the	the	DET
easat-950	64	32	company	company	NOUN
easat-950	64	33	’s	’s	PART
easat-950	64	34	238	238	NUM
easat-950	64	35	edelweiss	edelweiss	PROPN
easat-950	64	36	applied	apply	VERB
easat-950	64	37	science	science	NOUN
easat-950	64	38	and	and	CCONJ
easat-950	64	39	technology	technology	NOUN
easat-950	64	40	issn	issn	PROPN
easat-950	64	41	:	:	PUNCT
easat-950	64	42	2576	2576	NUM
easat-950	64	43	-	-	SYM
easat-950	64	44	8484	8484	NUM
easat-950	64	45	vol	vol	NOUN
easat-950	64	46	.	.	PROPN
easat-950	64	47	8	8	NUM
easat-950	64	48	,	,	PUNCT
easat-950	64	49	no	no	INTJ
easat-950	64	50	.	.	NOUN
easat-950	65	1	3	3	NUM
easat-950	65	2	:	:	SYM
easat-950	65	3	236	236	NUM
easat-950	65	4	-	-	SYM
easat-950	65	5	258	258	NUM
easat-950	65	6	,	,	PUNCT
easat-950	65	7	2024	2024	NUM
easat-950	65	8	doi	doi	NOUN
easat-950	65	9	:	:	PUNCT
easat-950	65	10	10.55214/25768484.v8i3.950	10.55214/25768484.v8i3.950	NUM
easat-950	65	11	©	©	PROPN
easat-950	65	12	2024	2024	NUM
easat-950	65	13	by	by	ADP
easat-950	65	14	the	the	DET
easat-950	65	15	authors	author	NOUN
easat-950	65	16	;	;	PUNCT
easat-950	65	17	licensee	licensee	PROPN
easat-950	65	18	learning	learn	VERB
easat-950	65	19	gate	gate	PROPN
easat-950	65	20	environmental	environmental	PROPN
easat-950	65	21	,	,	PUNCT
easat-950	65	22	social	social	ADJ
easat-950	65	23	,	,	PUNCT
easat-950	65	24	and	and	CCONJ
easat-950	65	25	governance	governance	NOUN
easat-950	65	26	(	(	PUNCT
easat-950	65	27	esg	esg	PROPN
easat-950	65	28	)	)	PUNCT
easat-950	65	29	in	in	ADP
easat-950	65	30	their	their	PRON
easat-950	65	31	annual	annual	ADJ
easat-950	65	32	public	public	ADJ
easat-950	65	33	disclosure	disclosure	NOUN
easat-950	65	34	documents	document	NOUN
easat-950	65	35	.	.	PUNCT
easat-950	66	1	this	this	DET
easat-950	66	2	step	step	NOUN
easat-950	66	3	is	be	AUX
easat-950	66	4	being	be	AUX
easat-950	66	5	taken	take	VERB
easat-950	66	6	by	by	ADP
easat-950	66	7	the	the	DET
easat-950	66	8	agency	agency	NOUN
easat-950	66	9	to	to	PART
easat-950	66	10	encourage	encourage	VERB
easat-950	66	11	and	and	CCONJ
easat-950	66	12	attract	attract	VERB
easat-950	66	13	asset	asset	NOUN
easat-950	66	14	managers	manager	NOUN
easat-950	66	15	to	to	PART
easat-950	66	16	invest	invest	VERB
easat-950	66	17	in	in	ADP
easat-950	66	18	the	the	DET
easat-950	66	19	companies	company	NOUN
easat-950	66	20	and	and	CCONJ
easat-950	66	21	in	in	ADP
easat-950	66	22	return	return	NOUN
easat-950	66	23	,	,	PUNCT
easat-950	66	24	boost	boost	VERB
easat-950	66	25	the	the	DET
easat-950	66	26	business	business	NOUN
easat-950	66	27	’s	’s	PART
easat-950	66	28	standing	standing	NOUN
easat-950	66	29	.	.	PUNCT
easat-950	67	1	however	however	ADV
easat-950	67	2	,	,	PUNCT
easat-950	67	3	even	even	ADV
easat-950	67	4	though	though	SCONJ
easat-950	67	5	many	many	ADJ
easat-950	67	6	businesses	business	NOUN
easat-950	67	7	in	in	ADP
easat-950	67	8	japan	japan	PROPN
easat-950	67	9	are	be	AUX
easat-950	67	10	interested	interested	ADJ
easat-950	67	11	in	in	ADP
easat-950	67	12	esg	esg	PROPN
easat-950	67	13	disclosure	disclosure	NOUN
easat-950	67	14	,	,	PUNCT
easat-950	67	15	many	many	ADJ
easat-950	67	16	have	have	AUX
easat-950	67	17	found	find	VERB
easat-950	67	18	it	it	PRON
easat-950	67	19	difficult	difficult	ADJ
easat-950	67	20	to	to	PART
easat-950	67	21	comprehend	comprehend	VERB
easat-950	67	22	what	what	PRON
easat-950	67	23	exactly	exactly	ADV
easat-950	67	24	investors	investor	NOUN
easat-950	67	25	want	want	VERB
easat-950	67	26	,	,	PUNCT
easat-950	67	27	and	and	CCONJ
easat-950	67	28	development	development	NOUN
easat-950	67	29	has	have	AUX
easat-950	67	30	been	be	AUX
easat-950	67	31	uneven	uneven	ADJ
easat-950	67	32	,	,	PUNCT
easat-950	67	33	particularly	particularly	ADV
easat-950	67	34	outside	outside	ADV
easat-950	67	35	of	of	ADP
easat-950	67	36	the	the	DET
easat-950	67	37	most	most	ADV
easat-950	67	38	well	well	ADV
easat-950	67	39	-	-	PUNCT
easat-950	67	40	known	know	VERB
easat-950	67	41	businesses	business	NOUN
easat-950	67	42	[	[	X
easat-950	67	43	13	13	NUM
easat-950	67	44	]	]	PUNCT
easat-950	67	45	.	.	PUNCT
easat-950	68	1	the	the	DET
easat-950	68	2	japanese	japanese	ADJ
easat-950	68	3	industry	industry	NOUN
easat-950	68	4	players	player	NOUN
easat-950	68	5	are	be	AUX
easat-950	68	6	emphasized	emphasize	VERB
easat-950	68	7	as	as	ADP
easat-950	68	8	having	have	VERB
easat-950	68	9	better	well	ADJ
easat-950	68	10	esg	esg	NOUN
easat-950	68	11	performance	performance	NOUN
easat-950	68	12	in	in	ADP
easat-950	68	13	tandem	tandem	NOUN
easat-950	68	14	with	with	ADP
easat-950	68	15	other	other	ADJ
easat-950	68	16	developed	develop	VERB
easat-950	68	17	countries	country	NOUN
easat-950	68	18	in	in	ADP
easat-950	68	19	the	the	DET
easat-950	68	20	world	world	NOUN
easat-950	68	21	.	.	PUNCT
easat-950	69	1	however	however	ADV
easat-950	69	2	,	,	PUNCT
easat-950	69	3	there	there	PRON
easat-950	69	4	are	be	VERB
easat-950	69	5	very	very	ADV
easat-950	69	6	limited	limited	ADJ
easat-950	69	7	studies	study	NOUN
easat-950	69	8	on	on	ADP
easat-950	69	9	the	the	DET
easat-950	69	10	influence	influence	NOUN
easat-950	69	11	of	of	ADP
easat-950	69	12	esg	esg	PROPN
easat-950	69	13	performance	performance	NOUN
easat-950	69	14	on	on	ADP
easat-950	69	15	financial	financial	ADJ
easat-950	69	16	performance	performance	NOUN
easat-950	69	17	in	in	ADP
easat-950	69	18	japan	japan	PROPN
easat-950	69	19	.	.	PUNCT
easat-950	70	1	previous	previous	ADJ
easat-950	70	2	studies	study	NOUN
easat-950	70	3	tried	try	VERB
easat-950	70	4	to	to	PART
easat-950	70	5	relate	relate	VERB
easat-950	70	6	the	the	DET
easat-950	70	7	principles	principle	NOUN
easat-950	70	8	demanded	demand	VERB
easat-950	70	9	of	of	ADP
easat-950	70	10	their	their	PRON
easat-950	70	11	agents	agent	NOUN
easat-950	70	12	by	by	ADP
easat-950	70	13	exploring	explore	VERB
easat-950	70	14	the	the	DET
easat-950	70	15	impact	impact	NOUN
easat-950	70	16	of	of	ADP
easat-950	70	17	the	the	DET
easat-950	70	18	esg	esg	NOUN
easat-950	70	19	pillars	pillar	NOUN
easat-950	70	20	on	on	ADP
easat-950	70	21	the	the	DET
easat-950	70	22	company	company	NOUN
easat-950	70	23	’s	’s	PART
easat-950	70	24	performance	performance	NOUN
easat-950	70	25	,	,	PUNCT
easat-950	70	26	specifically	specifically	ADV
easat-950	70	27	in	in	ADP
easat-950	70	28	financial	financial	ADJ
easat-950	70	29	aspects	aspect	NOUN
easat-950	70	30	,	,	PUNCT
easat-950	70	31	but	but	CCONJ
easat-950	70	32	varying	vary	VERB
easat-950	70	33	conclusions	conclusion	NOUN
easat-950	70	34	have	have	AUX
easat-950	70	35	been	be	AUX
easat-950	70	36	reached	reach	VERB
easat-950	70	37	till	till	SCONJ
easat-950	70	38	today	today	NOUN
easat-950	70	39	[	[	X
easat-950	70	40	15	15	NUM
easat-950	70	41	-	-	SYM
easat-950	70	42	18	18	NUM
easat-950	70	43	]	]	PUNCT
easat-950	70	44	.	.	PUNCT
easat-950	71	1	in	in	ADP
easat-950	71	2	this	this	DET
easat-950	71	3	context	context	NOUN
easat-950	71	4	,	,	PUNCT
easat-950	71	5	it	it	PRON
easat-950	71	6	is	be	AUX
easat-950	71	7	important	important	ADJ
easat-950	71	8	to	to	PART
easat-950	71	9	examine	examine	VERB
easat-950	71	10	the	the	DET
easat-950	71	11	impact	impact	NOUN
easat-950	71	12	of	of	ADP
easat-950	71	13	esg	esg	PROPN
easat-950	71	14	performance	performance	NOUN
easat-950	71	15	from	from	ADP
easat-950	71	16	a	a	DET
easat-950	71	17	financial	financial	ADJ
easat-950	71	18	perspective	perspective	NOUN
easat-950	71	19	to	to	PART
easat-950	71	20	understand	understand	VERB
easat-950	71	21	the	the	DET
easat-950	71	22	mechanisms	mechanism	NOUN
easat-950	71	23	underlying	underlie	VERB
easat-950	71	24	this	this	DET
easat-950	71	25	affiliation	affiliation	NOUN
easat-950	71	26	.	.	PUNCT
easat-950	72	1	2	2	X
easat-950	72	2	.	.	X
easat-950	72	3	literature	literature	NOUN
easat-950	72	4	review	review	VERB
easat-950	72	5	2.1	2.1	NUM
easat-950	72	6	.	.	PUNCT
easat-950	73	1	the	the	DET
easat-950	73	2	evolution	evolution	NOUN
easat-950	73	3	of	of	ADP
easat-950	73	4	esg	esg	PROPN
easat-950	73	5	esg	esg	PROPN
easat-950	73	6	(	(	PUNCT
easat-950	73	7	environmental	environmental	ADJ
easat-950	73	8	,	,	PUNCT
easat-950	73	9	social	social	ADJ
easat-950	73	10	,	,	PUNCT
easat-950	73	11	and	and	CCONJ
easat-950	73	12	governance	governance	NOUN
easat-950	73	13	)	)	PUNCT
easat-950	73	14	criteria	criterion	NOUN
easat-950	73	15	first	first	ADV
easat-950	73	16	appeared	appear	VERB
easat-950	73	17	in	in	ADP
easat-950	73	18	the	the	DET
easat-950	73	19	early	early	ADJ
easat-950	73	20	2000s	2000s	NUM
easat-950	73	21	in	in	ADP
easat-950	73	22	response	response	NOUN
easat-950	73	23	to	to	ADP
easat-950	73	24	increasing	increase	VERB
easat-950	73	25	distress	distress	NOUN
easat-950	73	26	over	over	ADP
easat-950	73	27	the	the	DET
easat-950	73	28	role	role	NOUN
easat-950	73	29	of	of	ADP
easat-950	73	30	companies	company	NOUN
easat-950	73	31	in	in	ADP
easat-950	73	32	society	society	NOUN
easat-950	73	33	.	.	PUNCT
easat-950	74	1	the	the	DET
easat-950	74	2	view	view	NOUN
easat-950	74	3	of	of	ADP
easat-950	74	4	esg	esg	PROPN
easat-950	74	5	began	begin	VERB
easat-950	74	6	to	to	PART
easat-950	74	7	gain	gain	VERB
easat-950	74	8	footing	foot	VERB
easat-950	74	9	in	in	ADP
easat-950	74	10	the	the	DET
easat-950	74	11	investment	investment	NOUN
easat-950	74	12	world	world	NOUN
easat-950	74	13	when	when	SCONJ
easat-950	74	14	investors	investor	NOUN
easat-950	74	15	started	start	VERB
easat-950	74	16	to	to	PART
easat-950	74	17	realize	realize	VERB
easat-950	74	18	that	that	SCONJ
easat-950	74	19	companies	company	NOUN
easat-950	74	20	that	that	PRON
easat-950	74	21	run	run	VERB
easat-950	74	22	with	with	ADP
easat-950	74	23	a	a	DET
easat-950	74	24	responsible	responsible	ADJ
easat-950	74	25	and	and	CCONJ
easat-950	74	26	sustainable	sustainable	ADJ
easat-950	74	27	approach	approach	NOUN
easat-950	74	28	are	be	AUX
easat-950	74	29	more	more	ADV
easat-950	74	30	likely	likely	ADJ
easat-950	74	31	to	to	PART
easat-950	74	32	deliver	deliver	VERB
easat-950	74	33	long	long	ADJ
easat-950	74	34	-	-	PUNCT
easat-950	74	35	term	term	NOUN
easat-950	74	36	profit	profit	NOUN
easat-950	74	37	.	.	PUNCT
easat-950	75	1	at	at	ADP
easat-950	75	2	first	first	ADV
easat-950	75	3	,	,	PUNCT
easat-950	75	4	esg	esg	PROPN
easat-950	75	5	was	be	AUX
easat-950	75	6	predominantly	predominantly	ADV
easat-950	75	7	focused	focus	VERB
easat-950	75	8	on	on	ADP
easat-950	75	9	environmental	environmental	ADJ
easat-950	75	10	concerns	concern	NOUN
easat-950	75	11	such	such	ADJ
easat-950	75	12	as	as	ADP
easat-950	75	13	climate	climate	NOUN
easat-950	75	14	change	change	NOUN
easat-950	75	15	,	,	PUNCT
easat-950	75	16	pollution	pollution	NOUN
easat-950	75	17	,	,	PUNCT
easat-950	75	18	and	and	CCONJ
easat-950	75	19	resource	resource	NOUN
easat-950	75	20	depletion	depletion	NOUN
easat-950	75	21	.	.	PUNCT
easat-950	76	1	according	accord	VERB
easat-950	76	2	to	to	ADP
easat-950	76	3	un	un	PROPN
easat-950	76	4	[	[	X
easat-950	76	5	19	19	NUM
easat-950	76	6	]	]	X
easat-950	76	7	climate	climate	NOUN
easat-950	76	8	change	change	NOUN
easat-950	76	9	can	can	AUX
easat-950	76	10	not	not	PART
easat-950	76	11	be	be	AUX
easat-950	76	12	denied	deny	VERB
easat-950	76	13	,	,	PUNCT
easat-950	76	14	and	and	CCONJ
easat-950	76	15	resources	resource	NOUN
easat-950	76	16	will	will	AUX
easat-950	76	17	substantially	substantially	ADV
easat-950	76	18	be	be	AUX
easat-950	76	19	reallocated	reallocate	VERB
easat-950	76	20	in	in	ADP
easat-950	76	21	the	the	DET
easat-950	76	22	future	future	NOUN
easat-950	76	23	.	.	PUNCT
easat-950	77	1	however	however	ADV
easat-950	77	2	,	,	PUNCT
easat-950	77	3	with	with	ADP
easat-950	77	4	time	time	NOUN
easat-950	77	5	,	,	PUNCT
easat-950	77	6	esg	esg	PROPN
easat-950	77	7	concept	concept	NOUN
easat-950	77	8	has	have	AUX
easat-950	77	9	broadened	broaden	VERB
easat-950	77	10	and	and	CCONJ
easat-950	77	11	incorporated	incorporate	VERB
easat-950	77	12	social	social	ADJ
easat-950	77	13	and	and	CCONJ
easat-950	77	14	governance	governance	NOUN
easat-950	77	15	issues	issue	NOUN
easat-950	77	16	as	as	ADV
easat-950	77	17	well	well	ADV
easat-950	77	18	.	.	PUNCT
easat-950	78	1	examples	example	NOUN
easat-950	78	2	of	of	ADP
easat-950	78	3	social	social	ADJ
easat-950	78	4	issues	issue	NOUN
easat-950	78	5	like	like	ADP
easat-950	78	6	labor	labor	NOUN
easat-950	78	7	practices	practice	NOUN
easat-950	78	8	,	,	PUNCT
easat-950	78	9	human	human	ADJ
easat-950	78	10	rights	right	NOUN
easat-950	78	11	,	,	PUNCT
easat-950	78	12	and	and	CCONJ
easat-950	78	13	community	community	NOUN
easat-950	78	14	relations	relation	NOUN
easat-950	78	15	became	become	VERB
easat-950	78	16	increasingly	increasingly	ADV
easat-950	78	17	important	important	ADJ
easat-950	78	18	to	to	ADP
easat-950	78	19	investors	investor	NOUN
easat-950	78	20	.	.	PUNCT
easat-950	79	1	similarly	similarly	ADV
easat-950	79	2	,	,	PUNCT
easat-950	79	3	investors	investor	NOUN
easat-950	79	4	were	be	AUX
easat-950	79	5	also	also	ADV
easat-950	79	6	gaining	gain	VERB
easat-950	79	7	interest	interest	NOUN
easat-950	79	8	in	in	ADP
easat-950	79	9	governance	governance	NOUN
easat-950	79	10	issues	issue	NOUN
easat-950	79	11	such	such	ADJ
easat-950	79	12	as	as	ADP
easat-950	79	13	executive	executive	ADJ
easat-950	79	14	compensation	compensation	NOUN
easat-950	79	15	,	,	PUNCT
easat-950	79	16	board	board	NOUN
easat-950	79	17	diversity	diversity	NOUN
easat-950	79	18	,	,	PUNCT
easat-950	79	19	and	and	CCONJ
easat-950	79	20	transparency	transparency	NOUN
easat-950	79	21	when	when	SCONJ
easat-950	79	22	viewing	view	VERB
easat-950	79	23	a	a	DET
easat-950	79	24	corporation	corporation	NOUN
easat-950	79	25	’s	’s	PART
easat-950	79	26	profitability	profitability	NOUN
easat-950	79	27	.	.	PUNCT
easat-950	80	1	of	of	ADP
easat-950	80	2	late	late	ADV
easat-950	80	3	,	,	PUNCT
easat-950	80	4	esg	esg	PROPN
easat-950	80	5	has	have	AUX
easat-950	80	6	become	become	VERB
easat-950	80	7	more	more	ADV
easat-950	80	8	conventional	conventional	ADJ
easat-950	80	9	,	,	PUNCT
easat-950	80	10	with	with	ADP
easat-950	80	11	many	many	ADJ
easat-950	80	12	large	large	ADJ
easat-950	80	13	,	,	PUNCT
easat-950	80	14	established	establish	VERB
easat-950	80	15	investors	investor	NOUN
easat-950	80	16	integrating	integrate	VERB
easat-950	80	17	esg	esg	NOUN
easat-950	80	18	factors	factor	NOUN
easat-950	80	19	into	into	ADP
easat-950	80	20	their	their	PRON
easat-950	80	21	investment	investment	NOUN
easat-950	80	22	decision	decision	NOUN
easat-950	80	23	-	-	PUNCT
easat-950	80	24	making	make	VERB
easat-950	80	25	processes	process	NOUN
easat-950	80	26	.	.	PUNCT
easat-950	81	1	as	as	ADP
easat-950	81	2	a	a	DET
easat-950	81	3	result	result	NOUN
easat-950	81	4	,	,	PUNCT
easat-950	81	5	companies	company	NOUN
easat-950	81	6	are	be	AUX
easat-950	81	7	now	now	ADV
easat-950	81	8	under	under	ADP
easat-950	81	9	growing	grow	VERB
easat-950	81	10	pressure	pressure	NOUN
easat-950	81	11	to	to	PART
easat-950	81	12	display	display	VERB
easat-950	81	13	their	their	PRON
easat-950	81	14	dedication	dedication	NOUN
easat-950	81	15	to	to	ADP
easat-950	81	16	esg	esg	PROPN
easat-950	81	17	issues	issue	NOUN
easat-950	81	18	to	to	PART
easat-950	81	19	attract	attract	VERB
easat-950	81	20	more	more	ADJ
easat-950	81	21	investment	investment	NOUN
easat-950	81	22	.	.	PUNCT
easat-950	82	1	the	the	DET
easat-950	82	2	development	development	NOUN
easat-950	82	3	of	of	ADP
easat-950	82	4	esg	esg	PROPN
easat-950	82	5	reflects	reflect	VERB
easat-950	82	6	a	a	DET
easat-950	82	7	growing	grow	VERB
easat-950	82	8	awareness	awareness	NOUN
easat-950	82	9	of	of	ADP
easat-950	82	10	the	the	DET
easat-950	82	11	significance	significance	NOUN
easat-950	82	12	of	of	ADP
easat-950	82	13	sustainability	sustainability	NOUN
easat-950	82	14	and	and	CCONJ
easat-950	82	15	social	social	ADJ
easat-950	82	16	responsibility	responsibility	NOUN
easat-950	82	17	in	in	ADP
easat-950	82	18	business	business	NOUN
easat-950	82	19	and	and	CCONJ
easat-950	82	20	investment	investment	NOUN
easat-950	82	21	.	.	PUNCT
easat-950	83	1	as	as	SCONJ
easat-950	83	2	the	the	DET
easat-950	83	3	world	world	NOUN
easat-950	83	4	faces	face	VERB
easat-950	83	5	increasing	increase	VERB
easat-950	83	6	environmental	environmental	ADJ
easat-950	83	7	and	and	CCONJ
easat-950	83	8	social	social	ADJ
easat-950	83	9	challenges	challenge	NOUN
easat-950	83	10	,	,	PUNCT
easat-950	83	11	the	the	DET
easat-950	83	12	role	role	NOUN
easat-950	83	13	of	of	ADP
easat-950	83	14	esg	esg	PROPN
easat-950	83	15	in	in	ADP
easat-950	83	16	influencing	influence	VERB
easat-950	83	17	business	business	NOUN
easat-950	83	18	behavior	behavior	NOUN
easat-950	83	19	and	and	CCONJ
easat-950	83	20	investment	investment	NOUN
easat-950	83	21	decisions	decision	NOUN
easat-950	83	22	is	be	AUX
easat-950	83	23	expected	expect	VERB
easat-950	83	24	to	to	PART
easat-950	83	25	continue	continue	VERB
easat-950	83	26	to	to	PART
easat-950	83	27	increase	increase	VERB
easat-950	83	28	in	in	ADP
easat-950	83	29	significance	significance	NOUN
easat-950	83	30	.	.	PUNCT
easat-950	84	1	2.2	2.2	NUM
easat-950	84	2	.	.	PUNCT
easat-950	85	1	esg	esg	NOUN
easat-950	85	2	effect	effect	NOUN
easat-950	85	3	on	on	ADP
easat-950	85	4	sustainability	sustainability	NOUN
easat-950	85	5	issues	issue	NOUN
easat-950	85	6	the	the	DET
easat-950	85	7	esg	esg	PROPN
easat-950	85	8	effect	effect	NOUN
easat-950	85	9	on	on	ADP
easat-950	85	10	sustainability	sustainability	NOUN
easat-950	85	11	issues	issue	NOUN
easat-950	85	12	is	be	AUX
easat-950	85	13	important	important	ADJ
easat-950	85	14	,	,	PUNCT
easat-950	85	15	as	as	SCONJ
easat-950	85	16	companies	company	NOUN
easat-950	85	17	that	that	PRON
easat-950	85	18	perform	perform	VERB
easat-950	85	19	well	well	ADV
easat-950	85	20	on	on	ADP
easat-950	85	21	these	these	DET
easat-950	85	22	metrics	metric	NOUN
easat-950	85	23	are	be	AUX
easat-950	85	24	more	more	ADV
easat-950	85	25	likely	likely	ADJ
easat-950	85	26	to	to	PART
easat-950	85	27	be	be	AUX
easat-950	85	28	sustainable	sustainable	ADJ
easat-950	85	29	and	and	CCONJ
easat-950	85	30	fruitful	fruitful	ADJ
easat-950	85	31	in	in	ADP
easat-950	85	32	the	the	DET
easat-950	85	33	long	long	ADJ
easat-950	85	34	run	run	NOUN
easat-950	85	35	.	.	PUNCT
easat-950	86	1	society	society	NOUN
easat-950	86	2	is	be	AUX
easat-950	86	3	also	also	ADV
easat-950	86	4	progressively	progressively	ADV
easat-950	86	5	requesting	request	VERB
easat-950	86	6	companies	company	NOUN
easat-950	86	7	to	to	PART
easat-950	86	8	address	address	VERB
easat-950	86	9	esg	esg	PROPN
easat-950	86	10	issues	issue	NOUN
easat-950	86	11	,	,	PUNCT
easat-950	86	12	as	as	SCONJ
easat-950	86	13	consumers	consumer	NOUN
easat-950	86	14	and	and	CCONJ
easat-950	86	15	other	other	ADJ
easat-950	86	16	stakeholders	stakeholder	NOUN
easat-950	86	17	become	become	VERB
easat-950	86	18	more	more	ADV
easat-950	86	19	conscious	conscious	ADJ
easat-950	86	20	of	of	ADP
easat-950	86	21	the	the	DET
easat-950	86	22	effect	effect	NOUN
easat-950	86	23	of	of	ADP
easat-950	86	24	business	business	NOUN
easat-950	86	25	on	on	ADP
easat-950	86	26	the	the	DET
easat-950	86	27	environment	environment	NOUN
easat-950	86	28	and	and	CCONJ
easat-950	86	29	society	society	NOUN
easat-950	86	30	.	.	PUNCT
easat-950	87	1	a	a	DET
easat-950	87	2	study	study	NOUN
easat-950	87	3	by	by	ADP
easat-950	87	4	christensen	christensen	PROPN
easat-950	87	5	,	,	PUNCT
easat-950	87	6	et	et	PROPN
easat-950	87	7	al	al	PROPN
easat-950	87	8	.	.	PUNCT
easat-950	88	1	[	[	X
easat-950	88	2	20	20	NUM
easat-950	88	3	]	]	PUNCT
easat-950	88	4	found	find	VERB
easat-950	88	5	that	that	SCONJ
easat-950	88	6	companies	company	NOUN
easat-950	88	7	that	that	PRON
easat-950	88	8	reveal	reveal	VERB
easat-950	88	9	more	more	ADJ
easat-950	88	10	information	information	NOUN
easat-950	88	11	about	about	ADP
easat-950	88	12	their	their	PRON
easat-950	88	13	sustainability	sustainability	NOUN
easat-950	88	14	practices	practice	NOUN
easat-950	88	15	have	have	VERB
easat-950	88	16	better	well	ADJ
easat-950	88	17	market	market	NOUN
easat-950	88	18	appraisals	appraisal	NOUN
easat-950	88	19	and	and	CCONJ
easat-950	88	20	are	be	AUX
easat-950	88	21	less	less	ADV
easat-950	88	22	likely	likely	ADJ
easat-950	88	23	to	to	PART
easat-950	88	24	receive	receive	VERB
easat-950	88	25	negative	negative	ADJ
easat-950	88	26	comebacks	comeback	NOUN
easat-950	88	27	such	such	ADJ
easat-950	88	28	as	as	ADP
easat-950	88	29	environmental	environmental	ADJ
easat-950	88	30	disasters	disaster	NOUN
easat-950	88	31	or	or	CCONJ
easat-950	88	32	lawsuits	lawsuit	NOUN
easat-950	88	33	.	.	PUNCT
easat-950	89	1	a	a	DET
easat-950	89	2	study	study	NOUN
easat-950	89	3	performed	perform	VERB
easat-950	89	4	by	by	ADP
easat-950	89	5	deloitte	deloitte	PROPN
easat-950	89	6	[	[	X
easat-950	89	7	21	21	NUM
easat-950	89	8	]	]	PUNCT
easat-950	89	9	found	find	VERB
easat-950	89	10	that	that	SCONJ
easat-950	89	11	sustainable	sustainable	ADJ
easat-950	89	12	reporting	reporting	NOUN
easat-950	89	13	facilitated	facilitate	VERB
easat-950	89	14	the	the	DET
easat-950	89	15	industry	industry	NOUN
easat-950	89	16	players	player	NOUN
easat-950	89	17	to	to	PART
easat-950	89	18	identify	identify	VERB
easat-950	89	19	areas	area	NOUN
easat-950	89	20	for	for	ADP
easat-950	89	21	enhancement	enhancement	NOUN
easat-950	89	22	.	.	PUNCT
easat-950	90	1	the	the	DET
easat-950	90	2	report	report	NOUN
easat-950	90	3	will	will	AUX
easat-950	90	4	synthesize	synthesize	VERB
easat-950	90	5	and	and	CCONJ
easat-950	90	6	broadcast	broadcast	VERB
easat-950	90	7	the	the	DET
easat-950	90	8	information	information	NOUN
easat-950	90	9	an	an	DET
easat-950	90	10	organization	organization	NOUN
easat-950	90	11	decides	decide	VERB
easat-950	90	12	to	to	PART
easat-950	90	13	share	share	VERB
easat-950	90	14	regarding	regard	VERB
easat-950	90	15	its	its	PRON
easat-950	90	16	commitments	commitment	NOUN
easat-950	90	17	and	and	CCONJ
easat-950	90	18	actions	action	NOUN
easat-950	90	19	in	in	ADP
easat-950	90	20	the	the	DET
easat-950	90	21	social	social	ADJ
easat-950	90	22	and	and	CCONJ
easat-950	90	23	environmental	environmental	ADJ
easat-950	90	24	aspects	aspect	NOUN
easat-950	90	25	.	.	PUNCT
easat-950	91	1	esg	esg	NOUN
easat-950	91	2	and	and	CCONJ
easat-950	91	3	sustainability	sustainability	NOUN
easat-950	91	4	are	be	AUX
easat-950	91	5	both	both	PRON
easat-950	91	6	strategic	strategic	ADJ
easat-950	91	7	considerations	consideration	NOUN
easat-950	91	8	for	for	ADP
easat-950	91	9	businesses	business	NOUN
easat-950	91	10	,	,	PUNCT
easat-950	91	11	executive	executive	ADJ
easat-950	91	12	teams	team	NOUN
easat-950	91	13	,	,	PUNCT
easat-950	91	14	and	and	CCONJ
easat-950	91	15	investors	investor	NOUN
easat-950	91	16	,	,	PUNCT
easat-950	91	17	where	where	SCONJ
easat-950	91	18	their	their	PRON
easat-950	91	19	mutual	mutual	ADJ
easat-950	91	20	objective	objective	NOUN
easat-950	91	21	is	be	AUX
easat-950	91	22	to	to	PART
easat-950	91	23	improve	improve	VERB
easat-950	91	24	the	the	DET
easat-950	91	25	business	business	NOUN
easat-950	91	26	practices	practice	NOUN
easat-950	91	27	and	and	CCONJ
easat-950	91	28	,	,	PUNCT
easat-950	91	29	in	in	ADP
easat-950	91	30	return	return	NOUN
easat-950	91	31	,	,	PUNCT
easat-950	91	32	boost	boost	VERB
easat-950	91	33	revenues	revenue	NOUN
easat-950	91	34	and	and	CCONJ
easat-950	91	35	obtain	obtain	VERB
easat-950	91	36	favor	favor	NOUN
easat-950	91	37	from	from	ADP
easat-950	91	38	investors	investor	NOUN
easat-950	91	39	,	,	PUNCT
easat-950	91	40	customers	customer	NOUN
easat-950	91	41	,	,	PUNCT
easat-950	91	42	and	and	CCONJ
easat-950	91	43	regulators	regulator	NOUN
easat-950	91	44	while	while	SCONJ
easat-950	91	45	upkeeping	upkeepe	VERB
easat-950	91	46	the	the	DET
easat-950	91	47	environment	environment	NOUN
easat-950	91	48	and	and	CCONJ
easat-950	91	49	supporting	support	VERB
easat-950	91	50	communities	community	NOUN
easat-950	91	51	.	.	PUNCT
easat-950	92	1	companies	company	NOUN
easat-950	92	2	are	be	AUX
easat-950	92	3	also	also	ADV
easat-950	92	4	acknowledging	acknowledge	VERB
easat-950	92	5	the	the	DET
easat-950	92	6	importance	importance	NOUN
easat-950	92	7	of	of	ADP
easat-950	92	8	esg	esg	PROPN
easat-950	92	9	factors	factor	NOUN
easat-950	92	10	to	to	PART
easat-950	92	11	manage	manage	VERB
easat-950	92	12	risks	risk	NOUN
easat-950	92	13	,	,	PUNCT
easat-950	92	14	build	build	VERB
easat-950	92	15	confidence	confidence	NOUN
easat-950	92	16	239	239	NUM
easat-950	92	17	edelweiss	edelweiss	PROPN
easat-950	92	18	applied	apply	VERB
easat-950	92	19	science	science	NOUN
easat-950	92	20	and	and	CCONJ
easat-950	92	21	technology	technology	NOUN
easat-950	92	22	issn	issn	PROPN
easat-950	92	23	:	:	PUNCT
easat-950	92	24	2576	2576	NUM
easat-950	92	25	-	-	SYM
easat-950	92	26	8484	8484	NUM
easat-950	92	27	vol	vol	NOUN
easat-950	92	28	.	.	PROPN
easat-950	92	29	8	8	NUM
easat-950	92	30	,	,	PUNCT
easat-950	92	31	no	no	INTJ
easat-950	92	32	.	.	NOUN
easat-950	93	1	3	3	NUM
easat-950	93	2	:	:	SYM
easat-950	93	3	236	236	NUM
easat-950	93	4	-	-	SYM
easat-950	93	5	258	258	NUM
easat-950	93	6	,	,	PUNCT
easat-950	93	7	2024	2024	NUM
easat-950	93	8	doi	doi	NOUN
easat-950	93	9	:	:	PUNCT
easat-950	93	10	10.55214/25768484.v8i3.950	10.55214/25768484.v8i3.950	NUM
easat-950	93	11	©	©	PROPN
easat-950	93	12	2024	2024	NUM
easat-950	93	13	by	by	ADP
easat-950	93	14	the	the	DET
easat-950	93	15	authors	author	NOUN
easat-950	93	16	;	;	PUNCT
easat-950	93	17	licensee	licensee	PROPN
easat-950	93	18	learning	learning	NOUN
easat-950	93	19	gate	gate	NOUN
easat-950	93	20	with	with	ADP
easat-950	93	21	stakeholders	stakeholder	NOUN
easat-950	93	22	,	,	PUNCT
easat-950	93	23	and	and	CCONJ
easat-950	93	24	boost	boost	VERB
easat-950	93	25	their	their	PRON
easat-950	93	26	reputation	reputation	NOUN
easat-950	93	27	.	.	PUNCT
easat-950	94	1	the	the	DET
easat-950	94	2	esg	esg	PROPN
easat-950	94	3	concept	concept	NOUN
easat-950	94	4	is	be	AUX
easat-950	94	5	applied	apply	VERB
easat-950	94	6	by	by	ADP
easat-950	94	7	investors	investor	NOUN
easat-950	94	8	,	,	PUNCT
easat-950	94	9	providing	provide	VERB
easat-950	94	10	them	they	PRON
easat-950	94	11	with	with	ADP
easat-950	94	12	a	a	DET
easat-950	94	13	framework	framework	NOUN
easat-950	94	14	to	to	PART
easat-950	94	15	assess	assess	VERB
easat-950	94	16	a	a	DET
easat-950	94	17	company	company	NOUN
easat-950	94	18	’s	’s	PART
easat-950	94	19	performance	performance	NOUN
easat-950	94	20	and	and	CCONJ
easat-950	94	21	risk	risk	NOUN
easat-950	94	22	.	.	PUNCT
easat-950	95	1	whelan	whelan	PROPN
easat-950	95	2	,	,	PUNCT
easat-950	95	3	et	et	PROPN
easat-950	95	4	al	al	PROPN
easat-950	95	5	.	.	PUNCT
easat-950	96	1	[	[	X
easat-950	96	2	22	22	NUM
easat-950	96	3	]	]	PUNCT
easat-950	96	4	state	state	NOUN
easat-950	96	5	that	that	SCONJ
easat-950	96	6	establishments	establishment	NOUN
easat-950	96	7	with	with	ADP
easat-950	96	8	strong	strong	ADJ
easat-950	96	9	esg	esg	NOUN
easat-950	96	10	ratings	rating	NOUN
easat-950	96	11	have	have	VERB
easat-950	96	12	better	well	ADJ
easat-950	96	13	financial	financial	ADJ
easat-950	96	14	performance	performance	NOUN
easat-950	96	15	and	and	CCONJ
easat-950	96	16	are	be	AUX
easat-950	96	17	less	less	ADV
easat-950	96	18	risky	risky	ADJ
easat-950	96	19	investments	investment	NOUN
easat-950	96	20	.	.	PUNCT
easat-950	97	1	for	for	ADP
easat-950	97	2	instance	instance	NOUN
easat-950	97	3	,	,	PUNCT
easat-950	97	4	esg	esg	PROPN
easat-950	97	5	investing	investing	NOUN
easat-950	97	6	can	can	AUX
easat-950	97	7	provide	provide	VERB
easat-950	97	8	long	long	ADJ
easat-950	97	9	-	-	PUNCT
easat-950	97	10	term	term	NOUN
easat-950	97	11	sustainable	sustainable	ADJ
easat-950	97	12	revenues	revenue	NOUN
easat-950	97	13	by	by	ADP
easat-950	97	14	recognizing	recognize	VERB
easat-950	97	15	corporations	corporation	NOUN
easat-950	97	16	that	that	PRON
easat-950	97	17	are	be	AUX
easat-950	97	18	well	well	ADV
easat-950	97	19	-	-	PUNCT
easat-950	97	20	positioned	position	VERB
easat-950	97	21	to	to	PART
easat-950	97	22	manage	manage	VERB
easat-950	97	23	risks	risk	NOUN
easat-950	97	24	and	and	CCONJ
easat-950	97	25	take	take	VERB
easat-950	97	26	advantage	advantage	NOUN
easat-950	97	27	of	of	ADP
easat-950	97	28	prospects	prospect	NOUN
easat-950	97	29	related	relate	VERB
easat-950	97	30	to	to	ADP
easat-950	97	31	esg	esg	NOUN
easat-950	97	32	factors	factor	NOUN
easat-950	97	33	.	.	PUNCT
easat-950	98	1	it	it	PRON
easat-950	98	2	can	can	AUX
easat-950	98	3	also	also	ADV
easat-950	98	4	help	help	VERB
easat-950	98	5	to	to	PART
easat-950	98	6	cope	cope	VERB
easat-950	98	7	with	with	ADP
easat-950	98	8	risks	risk	NOUN
easat-950	98	9	by	by	ADP
easat-950	98	10	identifying	identify	VERB
easat-950	98	11	companies	company	NOUN
easat-950	98	12	that	that	PRON
easat-950	98	13	are	be	AUX
easat-950	98	14	exposed	expose	VERB
easat-950	98	15	to	to	ADP
easat-950	98	16	risks	risk	NOUN
easat-950	98	17	related	relate	VERB
easat-950	98	18	to	to	ADP
easat-950	98	19	esg	esg	NOUN
easat-950	98	20	factors	factor	NOUN
easat-950	98	21	,	,	PUNCT
easat-950	98	22	such	such	ADJ
easat-950	98	23	as	as	ADP
easat-950	98	24	climate	climate	NOUN
easat-950	98	25	change	change	NOUN
easat-950	98	26	or	or	CCONJ
easat-950	98	27	labor	labor	NOUN
easat-950	98	28	practices	practice	NOUN
easat-950	98	29	.	.	PUNCT
easat-950	99	1	esg	esg	NOUN
easat-950	99	2	investing	investing	NOUN
easat-950	99	3	can	can	AUX
easat-950	99	4	also	also	ADV
easat-950	99	5	have	have	VERB
easat-950	99	6	a	a	DET
easat-950	99	7	positive	positive	ADJ
easat-950	99	8	influence	influence	NOUN
easat-950	99	9	on	on	ADP
easat-950	99	10	society	society	NOUN
easat-950	99	11	and	and	CCONJ
easat-950	99	12	the	the	DET
easat-950	99	13	environment	environment	NOUN
easat-950	99	14	by	by	ADP
easat-950	99	15	leading	lead	VERB
easat-950	99	16	investment	investment	NOUN
easat-950	99	17	towards	towards	ADP
easat-950	99	18	companies	company	NOUN
easat-950	99	19	that	that	PRON
easat-950	99	20	are	be	AUX
easat-950	99	21	making	make	VERB
easat-950	99	22	a	a	DET
easat-950	99	23	positive	positive	ADJ
easat-950	99	24	impact	impact	NOUN
easat-950	99	25	on	on	ADP
easat-950	99	26	these	these	DET
easat-950	99	27	issues	issue	NOUN
easat-950	99	28	.	.	PUNCT
easat-950	100	1	2.3	2.3	NUM
easat-950	100	2	.	.	PUNCT
easat-950	101	1	esg	esg	NOUN
easat-950	101	2	performance	performance	NOUN
easat-950	101	3	from	from	ADP
easat-950	101	4	japan	japan	PROPN
easat-950	101	5	perspective	perspective	PROPN
easat-950	101	6	the	the	DET
easat-950	101	7	idea	idea	NOUN
easat-950	101	8	of	of	ADP
easat-950	101	9	esg	esg	PROPN
easat-950	101	10	has	have	AUX
easat-950	101	11	been	be	AUX
easat-950	101	12	introduced	introduce	VERB
easat-950	101	13	for	for	ADP
easat-950	101	14	several	several	ADJ
easat-950	101	15	decades	decade	NOUN
easat-950	101	16	,	,	PUNCT
easat-950	101	17	but	but	CCONJ
easat-950	101	18	it	it	PRON
easat-950	101	19	was	be	AUX
easat-950	101	20	not	not	PART
easat-950	101	21	until	until	ADP
easat-950	101	22	the	the	DET
easat-950	101	23	early	early	ADJ
easat-950	101	24	2000s	2000s	NUM
easat-950	101	25	that	that	PRON
easat-950	101	26	i	i	PRON
easat-950	101	27	t	t	PROPN
easat-950	101	28	gained	gain	VERB
easat-950	101	29	popularity	popularity	NOUN
easat-950	101	30	in	in	ADP
easat-950	101	31	japan	japan	PROPN
easat-950	101	32	.	.	PUNCT
easat-950	102	1	the	the	DET
easat-950	102	2	2004	2004	NUM
easat-950	102	3	introduction	introduction	NOUN
easat-950	102	4	of	of	ADP
easat-950	102	5	the	the	DET
easat-950	102	6	"	"	PUNCT
easat-950	102	7	principles	principle	NOUN
easat-950	102	8	for	for	ADP
easat-950	102	9	responsible	responsible	ADJ
easat-950	102	10	investment	investment	NOUN
easat-950	102	11	"	"	PUNCT
easat-950	102	12	by	by	ADP
easat-950	102	13	the	the	DET
easat-950	102	14	united	united	PROPN
easat-950	102	15	nations	nations	PROPN
easat-950	102	16	was	be	AUX
easat-950	102	17	a	a	DET
easat-950	102	18	significant	significant	ADJ
easat-950	102	19	turning	turning	NOUN
easat-950	102	20	point	point	NOUN
easat-950	102	21	for	for	ADP
easat-950	102	22	esg	esg	PROPN
easat-950	102	23	investing	invest	VERB
easat-950	102	24	globally	globally	ADV
easat-950	102	25	.	.	PUNCT
easat-950	103	1	esg	esg	PROPN
easat-950	103	2	investing	investing	NOUN
easat-950	103	3	has	have	AUX
easat-950	103	4	expanded	expand	VERB
easat-950	103	5	,	,	PUNCT
easat-950	103	6	notably	notably	ADV
easat-950	103	7	in	in	ADP
easat-950	103	8	japan	japan	PROPN
easat-950	103	9	,	,	PUNCT
easat-950	103	10	in	in	ADP
easat-950	103	11	recent	recent	ADJ
easat-950	103	12	years	year	NOUN
easat-950	103	13	.	.	PUNCT
easat-950	104	1	according	accord	VERB
easat-950	104	2	to	to	ADP
easat-950	104	3	a	a	DET
easat-950	104	4	report	report	NOUN
easat-950	104	5	by	by	ADP
easat-950	104	6	gsia	gsia	PROPN
easat-950	104	7	[	[	X
easat-950	104	8	23	23	NUM
easat-950	104	9	]	]	PUNCT
easat-950	104	10	sustainably	sustainably	ADV
easat-950	104	11	managed	manage	VERB
easat-950	104	12	assets	asset	NOUN
easat-950	104	13	in	in	ADP
easat-950	104	14	japan	japan	PROPN
easat-950	104	15	showed	show	VERB
easat-950	104	16	the	the	DET
easat-950	104	17	largest	large	ADJ
easat-950	104	18	increase	increase	NOUN
easat-950	104	19	over	over	ADP
easat-950	104	20	the	the	DET
easat-950	104	21	past	past	ADJ
easat-950	104	22	two	two	NUM
easat-950	104	23	years	year	NOUN
easat-950	104	24	,	,	PUNCT
easat-950	104	25	with	with	ADP
easat-950	104	26	approximately	approximately	ADV
easat-950	104	27	$	$	SYM
easat-950	104	28	2,180	2,180	NUM
easat-950	104	29	billion	billion	NUM
easat-950	104	30	in	in	ADP
easat-950	104	31	2018	2018	NUM
easat-950	104	32	,	,	PUNCT
easat-950	104	33	an	an	DET
easat-950	104	34	increase	increase	NOUN
easat-950	104	35	from	from	ADP
easat-950	104	36	$	$	SYM
easat-950	104	37	474	474	NUM
easat-950	104	38	billion	billion	NUM
easat-950	104	39	in	in	ADP
easat-950	104	40	2016	2016	NUM
easat-950	104	41	.	.	PUNCT
easat-950	105	1	this	this	DET
easat-950	105	2	increase	increase	NOUN
easat-950	105	3	can	can	AUX
easat-950	105	4	be	be	AUX
easat-950	105	5	attributed	attribute	VERB
easat-950	105	6	to	to	ADP
easat-950	105	7	several	several	ADJ
easat-950	105	8	reasons	reason	NOUN
easat-950	105	9	,	,	PUNCT
easat-950	105	10	including	include	VERB
easat-950	105	11	increased	increase	VERB
easat-950	105	12	awareness	awareness	NOUN
easat-950	105	13	of	of	ADP
easat-950	105	14	esg	esg	PROPN
easat-950	105	15	issues	issue	NOUN
easat-950	105	16	,	,	PUNCT
easat-950	105	17	regulatory	regulatory	ADJ
easat-950	105	18	changes	change	NOUN
easat-950	105	19	,	,	PUNCT
easat-950	105	20	and	and	CCONJ
easat-950	105	21	investor	investor	NOUN
easat-950	105	22	demand	demand	NOUN
easat-950	105	23	.	.	PUNCT
easat-950	106	1	in	in	ADP
easat-950	106	2	2015	2015	NUM
easat-950	106	3	,	,	PUNCT
easat-950	106	4	the	the	DET
easat-950	106	5	japanese	japanese	ADJ
easat-950	106	6	government	government	NOUN
easat-950	106	7	introduced	introduce	VERB
easat-950	106	8	the	the	DET
easat-950	106	9	"	"	PUNCT
easat-950	106	10	stewardship	stewardship	NOUN
easat-950	106	11	code	code	NOUN
easat-950	106	12	"	"	PUNCT
easat-950	106	13	and	and	CCONJ
easat-950	106	14	the	the	DET
easat-950	106	15	"	"	PUNCT
easat-950	106	16	corporate	corporate	ADJ
easat-950	106	17	governance	governance	NOUN
easat-950	106	18	code	code	NOUN
easat-950	106	19	,	,	PUNCT
easat-950	106	20	"	"	PUNCT
easat-950	106	21	which	which	PRON
easat-950	106	22	invigorated	invigorate	VERB
easat-950	106	23	established	establish	VERB
easat-950	106	24	investors	investor	NOUN
easat-950	106	25	to	to	PART
easat-950	106	26	engage	engage	VERB
easat-950	106	27	with	with	ADP
easat-950	106	28	businesses	business	NOUN
easat-950	106	29	and	and	CCONJ
easat-950	106	30	endorse	endorse	VERB
easat-950	106	31	good	good	ADJ
easat-950	106	32	corporate	corporate	ADJ
easat-950	106	33	governance	governance	NOUN
easat-950	106	34	while	while	SCONJ
easat-950	106	35	encouraging	encourage	VERB
easat-950	106	36	them	they	PRON
easat-950	106	37	to	to	PART
easat-950	106	38	consider	consider	VERB
easat-950	106	39	esg	esg	NOUN
easat-950	106	40	factors	factor	NOUN
easat-950	106	41	in	in	ADP
easat-950	106	42	their	their	PRON
easat-950	106	43	decision	decision	NOUN
easat-950	106	44	-	-	PUNCT
easat-950	106	45	making	make	VERB
easat-950	106	46	processes	process	NOUN
easat-950	106	47	.	.	PUNCT
easat-950	107	1	based	base	VERB
easat-950	107	2	on	on	ADP
easat-950	107	3	the	the	DET
easat-950	107	4	world	world	NOUN
easat-950	107	5	economic	economic	PROPN
easat-950	107	6	forum	forum	PROPN
easat-950	107	7	’s	’s	PART
easat-950	107	8	global	global	ADJ
easat-950	107	9	competitiveness	competitiveness	NOUN
easat-950	107	10	report	report	NOUN
easat-950	107	11	2019	2019	NUM
easat-950	107	12	,	,	PUNCT
easat-950	107	13	it	it	PRON
easat-950	107	14	was	be	AUX
easat-950	107	15	found	find	VERB
easat-950	107	16	that	that	SCONJ
easat-950	107	17	japan	japan	PROPN
easat-950	107	18	ranks	rank	VERB
easat-950	107	19	sixth	sixth	ADV
easat-950	107	20	out	out	ADP
easat-950	107	21	of	of	ADP
easat-950	107	22	141	141	NUM
easat-950	107	23	economies	economy	NOUN
easat-950	107	24	[	[	X
easat-950	107	25	24	24	NUM
easat-950	107	26	]	]	PUNCT
easat-950	107	27	.	.	PUNCT
easat-950	108	1	japan	japan	PROPN
easat-950	108	2	ranked	rank	VERB
easat-950	108	3	18th	18th	NOUN
easat-950	108	4	amongst	amongst	ADP
easat-950	108	5	169	169	NUM
easat-950	108	6	countries	country	NOUN
easat-950	108	7	in	in	ADP
easat-950	108	8	achieving	achieve	VERB
easat-950	108	9	sdgs	sdgs	NOUN
easat-950	108	10	in	in	ADP
easat-950	108	11	2022	2022	NUM
easat-950	108	12	.	.	PUNCT
easat-950	109	1	clavecilla	clavecilla	PROPN
easat-950	110	1	[	[	X
easat-950	110	2	25	25	NUM
easat-950	110	3	]	]	PUNCT
easat-950	110	4	found	find	VERB
easat-950	110	5	that	that	SCONJ
easat-950	110	6	numerous	numerous	ADJ
easat-950	110	7	japanese	japanese	ADJ
easat-950	110	8	firms	firm	NOUN
easat-950	110	9	have	have	AUX
easat-950	110	10	made	make	VERB
easat-950	110	11	commitments	commitment	NOUN
easat-950	110	12	to	to	ADP
easat-950	110	13	their	their	PRON
easat-950	110	14	neighboring	neighboring	NOUN
easat-950	110	15	communities	community	NOUN
easat-950	110	16	and	and	CCONJ
easat-950	110	17	civilization	civilization	NOUN
easat-950	110	18	to	to	PART
easat-950	110	19	provide	provide	VERB
easat-950	110	20	lifelong	lifelong	ADJ
easat-950	110	21	employment	employment	NOUN
easat-950	110	22	,	,	PUNCT
easat-950	110	23	environmentally	environmentally	ADV
easat-950	110	24	mindful	mindful	ADJ
easat-950	110	25	production	production	NOUN
easat-950	110	26	processes	process	NOUN
easat-950	110	27	,	,	PUNCT
easat-950	110	28	client	client	NOUN
easat-950	110	29	-	-	PUNCT
easat-950	110	30	oriented	orient	VERB
easat-950	110	31	products	product	NOUN
easat-950	110	32	and	and	CCONJ
easat-950	110	33	services	service	NOUN
easat-950	110	34	,	,	PUNCT
easat-950	110	35	and	and	CCONJ
easat-950	110	36	product	product	NOUN
easat-950	110	37	protection	protection	NOUN
easat-950	110	38	.	.	PUNCT
easat-950	111	1	this	this	DET
easat-950	111	2	commitment	commitment	NOUN
easat-950	111	3	is	be	AUX
easat-950	111	4	believed	believe	VERB
easat-950	111	5	to	to	PART
easat-950	111	6	have	have	VERB
easat-950	111	7	increased	increase	VERB
easat-950	111	8	business	business	NOUN
easat-950	111	9	longevity	longevity	NOUN
easat-950	111	10	in	in	ADP
easat-950	111	11	japan	japan	PROPN
easat-950	111	12	,	,	PUNCT
easat-950	111	13	where	where	SCONJ
easat-950	111	14	they	they	PRON
easat-950	111	15	account	account	VERB
easat-950	111	16	for	for	ADP
easat-950	111	17	more	more	ADJ
easat-950	111	18	than	than	ADP
easat-950	111	19	40	40	NUM
easat-950	111	20	%	%	NOUN
easat-950	111	21	of	of	ADP
easat-950	111	22	the	the	DET
easat-950	111	23	world	world	NOUN
easat-950	111	24	’s	’s	PART
easat-950	111	25	corporations	corporation	NOUN
easat-950	111	26	that	that	PRON
easat-950	111	27	are	be	AUX
easat-950	111	28	over	over	ADP
easat-950	111	29	100	100	NUM
easat-950	111	30	years	year	NOUN
easat-950	111	31	old	old	ADJ
easat-950	111	32	[	[	X
easat-950	111	33	26	26	NUM
easat-950	111	34	]	]	PUNCT
easat-950	111	35	.	.	PUNCT
easat-950	112	1	enhancing	enhance	VERB
easat-950	112	2	sustainability	sustainability	NOUN
easat-950	112	3	can	can	AUX
easat-950	112	4	therefore	therefore	ADV
easat-950	112	5	be	be	AUX
easat-950	112	6	linked	link	VERB
easat-950	112	7	to	to	ADP
easat-950	112	8	competitive	competitive	ADJ
easat-950	112	9	advantages	advantage	NOUN
easat-950	112	10	in	in	ADP
easat-950	112	11	both	both	CCONJ
easat-950	112	12	the	the	DET
easat-950	112	13	long	long	ADJ
easat-950	112	14	and	and	CCONJ
easat-950	112	15	the	the	DET
easat-950	112	16	short	short	ADJ
easat-950	112	17	term	term	NOUN
easat-950	112	18	.	.	PUNCT
easat-950	113	1	esg	esg	NOUN
easat-950	113	2	matters	matter	NOUN
easat-950	113	3	have	have	AUX
easat-950	113	4	quickly	quickly	ADV
easat-950	113	5	become	become	VERB
easat-950	113	6	a	a	DET
easat-950	113	7	critical	critical	ADJ
easat-950	113	8	condition	condition	NOUN
easat-950	113	9	for	for	ADP
easat-950	113	10	investment	investment	NOUN
easat-950	113	11	making	making	NOUN
easat-950	113	12	-	-	PUNCT
easat-950	113	13	decisions	decision	NOUN
easat-950	113	14	in	in	ADP
easat-950	113	15	japan	japan	PROPN
easat-950	113	16	since	since	SCONJ
easat-950	113	17	japan	japan	PROPN
easat-950	113	18	’s	’s	PART
easat-950	113	19	government	government	NOUN
easat-950	113	20	pension	pension	NOUN
easat-950	113	21	investment	investment	NOUN
easat-950	113	22	fund	fund	NOUN
easat-950	113	23	(	(	PUNCT
easat-950	113	24	gpif	gpif	NOUN
easat-950	113	25	)	)	PUNCT
easat-950	113	26	,	,	PUNCT
easat-950	113	27	the	the	DET
easat-950	113	28	world	world	NOUN
easat-950	113	29	's	's	PART
easat-950	113	30	major	major	ADJ
easat-950	113	31	pension	pension	NOUN
easat-950	113	32	trust	trust	NOUN
easat-950	113	33	,	,	PUNCT
easat-950	113	34	became	become	VERB
easat-950	113	35	a	a	DET
easat-950	113	36	signatory	signatory	NOUN
easat-950	113	37	to	to	ADP
easat-950	113	38	the	the	DET
easat-950	113	39	un	un	PROPN
easat-950	113	40	’s	’s	PART
easat-950	113	41	principles	principle	NOUN
easat-950	113	42	for	for	ADP
easat-950	113	43	responsible	responsible	ADJ
easat-950	113	44	investment	investment	NOUN
easat-950	113	45	(	(	PUNCT
easat-950	113	46	pri	pri	NOUN
easat-950	113	47	)	)	PUNCT
easat-950	113	48	in	in	ADP
easat-950	113	49	2015	2015	NUM
easat-950	113	50	[	[	X
easat-950	113	51	27	27	NUM
easat-950	113	52	]	]	PUNCT
easat-950	113	53	.	.	PUNCT
easat-950	114	1	japanese	japanese	ADJ
easat-950	114	2	people	people	NOUN
easat-950	114	3	use	use	VERB
easat-950	114	4	the	the	DET
easat-950	114	5	phrase	phrase	NOUN
easat-950	114	6	sampo	sampo	PROPN
easat-950	114	7	yoshi	yoshi	PROPN
easat-950	114	8	,	,	PUNCT
easat-950	114	9	which	which	PRON
easat-950	114	10	means	mean	VERB
easat-950	114	11	good	good	ADJ
easat-950	114	12	for	for	ADP
easat-950	114	13	everyone	everyone	PRON
easat-950	114	14	.	.	PUNCT
easat-950	115	1	the	the	DET
easat-950	115	2	idea	idea	NOUN
easat-950	115	3	is	be	AUX
easat-950	115	4	that	that	SCONJ
easat-950	115	5	business	business	NOUN
easat-950	115	6	must	must	AUX
easat-950	115	7	benefit	benefit	VERB
easat-950	115	8	all	all	DET
easat-950	115	9	people	people	NOUN
easat-950	115	10	,	,	PUNCT
easat-950	115	11	not	not	PART
easat-950	115	12	justa	justa	ADJ
easat-950	115	13	seller	seller	NOUN
easat-950	115	14	and	and	CCONJ
easat-950	115	15	client	client	NOUN
easat-950	115	16	’s	’s	PART
easat-950	115	17	relationship	relationship	NOUN
easat-950	115	18	.	.	PUNCT
easat-950	116	1	so	so	ADV
easat-950	116	2	,	,	PUNCT
easat-950	116	3	japanese	japanese	ADJ
easat-950	116	4	merchants	merchant	NOUN
easat-950	116	5	understand	understand	VERB
easat-950	116	6	that	that	SCONJ
easat-950	116	7	they	they	PRON
easat-950	116	8	owe	owe	VERB
easat-950	116	9	their	their	PRON
easat-950	116	10	business	business	NOUN
easat-950	116	11	success	success	NOUN
easat-950	116	12	to	to	ADP
easat-950	116	13	the	the	DET
easat-950	116	14	communities	community	NOUN
easat-950	116	15	and	and	CCONJ
easat-950	116	16	must	must	AUX
easat-950	116	17	give	give	VERB
easat-950	116	18	something	something	PRON
easat-950	116	19	back	back	ADV
easat-950	116	20	in	in	ADP
easat-950	116	21	return	return	NOUN
easat-950	116	22	[	[	X
easat-950	116	23	28	28	NUM
easat-950	116	24	]	]	PUNCT
easat-950	116	25	.	.	PUNCT
easat-950	117	1	this	this	PRON
easat-950	117	2	shows	show	VERB
easat-950	117	3	that	that	SCONJ
easat-950	117	4	japanese	japanese	ADJ
easat-950	117	5	companies	company	NOUN
easat-950	117	6	always	always	ADV
easat-950	117	7	had	have	VERB
easat-950	117	8	an	an	DET
easat-950	117	9	enthusiasm	enthusiasm	NOUN
easat-950	117	10	to	to	PART
easat-950	117	11	increase	increase	VERB
easat-950	117	12	engagement	engagement	NOUN
easat-950	117	13	while	while	SCONJ
easat-950	117	14	dealing	deal	VERB
easat-950	117	15	with	with	ADP
easat-950	117	16	their	their	PRON
easat-950	117	17	stakeholders	stakeholder	NOUN
easat-950	117	18	.	.	PUNCT
easat-950	118	1	sampo	sampo	PROPN
easat-950	118	2	yoshi	yoshi	PROPN
easat-950	118	3	is	be	AUX
easat-950	118	4	also	also	ADV
easat-950	118	5	related	relate	VERB
easat-950	118	6	to	to	ADP
easat-950	118	7	mirai	mirai	PROPN
easat-950	118	8	yoshi	yoshi	PROPN
easat-950	118	9	,	,	PUNCT
easat-950	118	10	which	which	PRON
easat-950	118	11	means	mean	VERB
easat-950	118	12	good	good	ADJ
easat-950	118	13	for	for	ADP
easat-950	118	14	the	the	DET
easat-950	118	15	future	future	NOUN
easat-950	118	16	.	.	PUNCT
easat-950	119	1	these	these	DET
easat-950	119	2	two	two	NUM
easat-950	119	3	ideas	idea	NOUN
easat-950	119	4	in	in	ADP
easat-950	119	5	japanese	japanese	PROPN
easat-950	119	6	give	give	VERB
easat-950	119	7	a	a	DET
easat-950	119	8	particular	particular	ADJ
easat-950	119	9	reason	reason	NOUN
easat-950	119	10	for	for	SCONJ
easat-950	119	11	industrialists	industrialist	NOUN
easat-950	119	12	to	to	PART
easat-950	119	13	think	think	VERB
easat-950	119	14	about	about	ADP
easat-950	119	15	the	the	DET
easat-950	119	16	future	future	NOUN
easat-950	119	17	of	of	ADP
easat-950	119	18	their	their	PRON
easat-950	119	19	society	society	NOUN
easat-950	119	20	.	.	PUNCT
easat-950	120	1	study	study	NOUN
easat-950	120	2	by	by	ADP
easat-950	120	3	vuong	vuong	PROPN
easat-950	120	4	[	[	X
easat-950	120	5	29	29	NUM
easat-950	120	6	]	]	PUNCT
easat-950	120	7	found	find	VERB
easat-950	120	8	that	that	SCONJ
easat-950	120	9	firms	firm	NOUN
easat-950	120	10	with	with	ADP
easat-950	120	11	better	well	ADJ
easat-950	120	12	esg	esg	NOUN
easat-950	120	13	performance	performance	NOUN
easat-950	120	14	are	be	AUX
easat-950	120	15	more	more	ADV
easat-950	120	16	likely	likely	ADJ
easat-950	120	17	to	to	PART
easat-950	120	18	have	have	VERB
easat-950	120	19	better	well	ADJ
easat-950	120	20	reputations	reputation	NOUN
easat-950	120	21	and	and	CCONJ
easat-950	120	22	financial	financial	ADJ
easat-950	120	23	performance	performance	NOUN
easat-950	120	24	.	.	PUNCT
easat-950	121	1	the	the	DET
easat-950	121	2	study	study	NOUN
easat-950	121	3	also	also	ADV
easat-950	121	4	states	state	VERB
easat-950	121	5	that	that	SCONJ
easat-950	121	6	companies	company	NOUN
easat-950	121	7	with	with	ADP
easat-950	121	8	better	well	ADJ
easat-950	121	9	environmental	environmental	ADJ
easat-950	121	10	and	and	CCONJ
easat-950	121	11	social	social	ADJ
easat-950	121	12	performance	performance	NOUN
easat-950	121	13	tend	tend	VERB
easat-950	121	14	to	to	PART
easat-950	121	15	attract	attract	VERB
easat-950	121	16	more	more	ADV
easat-950	121	17	highly	highly	ADV
easat-950	121	18	skilled	skilled	ADJ
easat-950	121	19	employees	employee	NOUN
easat-950	121	20	,	,	PUNCT
easat-950	121	21	which	which	PRON
easat-950	121	22	can	can	AUX
easat-950	121	23	be	be	AUX
easat-950	121	24	beneficial	beneficial	ADJ
easat-950	121	25	for	for	ADP
easat-950	121	26	the	the	DET
easat-950	121	27	company	company	NOUN
easat-950	121	28	's	's	PART
easat-950	121	29	prolonged	prolonged	ADJ
easat-950	121	30	success	success	NOUN
easat-950	121	31	.	.	PUNCT
easat-950	122	1	further	far	ADV
easat-950	122	2	adding	add	VERB
easat-950	122	3	to	to	ADP
easat-950	122	4	the	the	DET
easat-950	122	5	limited	limited	ADJ
easat-950	122	6	studies	study	NOUN
easat-950	122	7	on	on	ADP
easat-950	122	8	the	the	DET
easat-950	122	9	esg	esg	PROPN
easat-950	122	10	pillars	pillar	NOUN
easat-950	122	11	in	in	ADP
easat-950	122	12	japanese	japanese	ADJ
easat-950	122	13	companies	company	NOUN
easat-950	122	14	,	,	PUNCT
easat-950	122	15	broadstock	broadstock	NOUN
easat-950	122	16	,	,	PUNCT
easat-950	122	17	et	et	PROPN
easat-950	122	18	al	al	PROPN
easat-950	122	19	.	.	PUNCT
easat-950	123	1	[	[	X
easat-950	123	2	30	30	NUM
easat-950	123	3	]	]	PUNCT
easat-950	123	4	conducted	conduct	VERB
easat-950	123	5	a	a	DET
easat-950	123	6	study	study	NOUN
easat-950	123	7	among	among	ADP
easat-950	123	8	320	320	NUM
easat-950	123	9	japanese	japanese	ADJ
easat-950	123	10	firms	firm	NOUN
easat-950	123	11	'	'	PART
easat-950	123	12	engagement	engagement	NOUN
easat-950	123	13	in	in	ADP
easat-950	123	14	esg	esg	PROPN
easat-950	123	15	policies	policy	NOUN
easat-950	123	16	on	on	ADP
easat-950	123	17	their	their	PRON
easat-950	123	18	invention	invention	NOUN
easat-950	123	19	capability	capability	NOUN
easat-950	123	20	levels	level	NOUN
easat-950	123	21	from	from	ADP
easat-950	123	22	2008	2008	NUM
easat-950	123	23	to	to	ADP
easat-950	123	24	2016	2016	NUM
easat-950	123	25	.	.	PUNCT
easat-950	124	1	they	they	PRON
easat-950	124	2	found	find	VERB
easat-950	124	3	that	that	SCONJ
easat-950	124	4	companies	company	NOUN
easat-950	124	5	that	that	PRON
easat-950	124	6	implement	implement	VERB
easat-950	124	7	the	the	DET
easat-950	124	8	esg	esg	NOUN
easat-950	124	9	policy	policy	NOUN
easat-950	124	10	confidently	confidently	ADV
easat-950	124	11	affect	affect	VERB
easat-950	124	12	their	their	PRON
easat-950	124	13	worth	worth	ADJ
easat-950	124	14	,	,	PUNCT
easat-950	124	15	financial	financial	ADJ
easat-950	124	16	performance	performance	NOUN
easat-950	124	17	,	,	PUNCT
easat-950	124	18	and	and	CCONJ
easat-950	124	19	operational	operational	ADJ
easat-950	124	20	performance	performance	NOUN
easat-950	124	21	.	.	PUNCT
easat-950	125	1	the	the	DET
easat-950	125	2	future	future	NOUN
easat-950	125	3	of	of	ADP
easat-950	125	4	esg	esg	PROPN
easat-950	125	5	in	in	ADP
easat-950	125	6	japan	japan	PROPN
easat-950	125	7	looks	look	VERB
easat-950	125	8	promising	promise	VERB
easat-950	125	9	,	,	PUNCT
easat-950	125	10	with	with	ADP
easat-950	125	11	the	the	DET
easat-950	125	12	government	government	NOUN
easat-950	125	13	setting	set	VERB
easat-950	125	14	a	a	DET
easat-950	125	15	target	target	NOUN
easat-950	125	16	of	of	ADP
easat-950	125	17	attaining	attain	VERB
easat-950	125	18	carbon	carbon	NOUN
easat-950	125	19	neutrality	neutrality	NOUN
easat-950	125	20	by	by	ADP
easat-950	125	21	2050	2050	NUM
easat-950	125	22	and	and	CCONJ
easat-950	125	23	technology	technology	NOUN
easat-950	125	24	projected	project	VERB
easat-950	125	25	to	to	PART
easat-950	125	26	play	play	VERB
easat-950	125	27	a	a	DET
easat-950	125	28	major	major	ADJ
easat-950	125	29	role	role	NOUN
easat-950	125	30	in	in	ADP
easat-950	125	31	the	the	DET
easat-950	125	32	future	future	NOUN
easat-950	125	33	.	.	PUNCT
easat-950	126	1	however	however	ADV
easat-950	126	2	,	,	PUNCT
easat-950	126	3	studies	study	NOUN
easat-950	126	4	on	on	ADP
easat-950	126	5	the	the	DET
easat-950	126	6	impact	impact	NOUN
easat-950	126	7	of	of	ADP
easat-950	126	8	environmental	environmental	ADJ
easat-950	126	9	,	,	PUNCT
easat-950	126	10	social	social	ADJ
easat-950	126	11	,	,	PUNCT
easat-950	126	12	and	and	CCONJ
easat-950	126	13	governance	governance	NOUN
easat-950	126	14	(	(	PUNCT
easat-950	126	15	esg	esg	NOUN
easat-950	126	16	)	)	PUNCT
easat-950	126	17	performance	performance	NOUN
easat-950	126	18	on	on	ADP
easat-950	126	19	the	the	DET
easat-950	126	20	financial	financial	ADJ
easat-950	126	21	performance	performance	NOUN
easat-950	126	22	of	of	ADP
easat-950	126	23	japanese	japanese	ADJ
easat-950	126	24	firms	firm	NOUN
easat-950	126	25	are	be	AUX
easat-950	126	26	still	still	ADV
easat-950	126	27	limited	limit	VERB
easat-950	126	28	to	to	ADP
easat-950	126	29	this	this	DET
easat-950	126	30	date	date	NOUN
easat-950	126	31	.	.	PUNCT
easat-950	127	1	hence	hence	ADV
easat-950	127	2	,	,	PUNCT
easat-950	127	3	this	this	DET
easat-950	127	4	research	research	NOUN
easat-950	127	5	will	will	AUX
easat-950	127	6	look	look	VERB
easat-950	127	7	at	at	ADP
easat-950	127	8	these	these	DET
easat-950	127	9	variables	variable	NOUN
easat-950	127	10	240	240	NUM
easat-950	127	11	edelweiss	edelweiss	PROPN
easat-950	127	12	applied	apply	VERB
easat-950	127	13	science	science	NOUN
easat-950	127	14	and	and	CCONJ
easat-950	127	15	technology	technology	NOUN
easat-950	127	16	issn	issn	PROPN
easat-950	127	17	:	:	PUNCT
easat-950	127	18	2576	2576	NUM
easat-950	127	19	-	-	SYM
easat-950	127	20	8484	8484	NUM
easat-950	127	21	vol	vol	NOUN
easat-950	127	22	.	.	PROPN
easat-950	128	1	8	8	NUM
easat-950	128	2	,	,	PUNCT
easat-950	128	3	no	no	INTJ
easat-950	128	4	.	.	NOUN
easat-950	129	1	3	3	NUM
easat-950	129	2	:	:	SYM
easat-950	129	3	236	236	NUM
easat-950	129	4	-	-	SYM
easat-950	129	5	258	258	NUM
easat-950	129	6	,	,	PUNCT
easat-950	129	7	2024	2024	NUM
easat-950	129	8	doi	doi	NOUN
easat-950	129	9	:	:	PUNCT
easat-950	129	10	10.55214/25768484.v8i3.950	10.55214/25768484.v8i3.950	NUM
easat-950	129	11	©	©	PROPN
easat-950	129	12	2024	2024	NUM
easat-950	129	13	by	by	ADP
easat-950	129	14	the	the	DET
easat-950	129	15	authors	author	NOUN
easat-950	129	16	;	;	PUNCT
easat-950	129	17	licensee	licensee	PROPN
easat-950	129	18	learning	learning	NOUN
easat-950	129	19	gate	gate	NOUN
easat-950	129	20	specifically	specifically	ADV
easat-950	129	21	in	in	ADP
easat-950	129	22	this	this	DET
easat-950	129	23	country	country	NOUN
easat-950	129	24	of	of	ADP
easat-950	129	25	the	the	DET
easat-950	129	26	rising	rise	VERB
easat-950	129	27	sun	sun	NOUN
easat-950	129	28	.	.	PUNCT
easat-950	130	1	these	these	DET
easat-950	130	2	aspects	aspect	NOUN
easat-950	130	3	should	should	AUX
easat-950	130	4	be	be	AUX
easat-950	130	5	stressed	stress	VERB
easat-950	130	6	for	for	ADP
easat-950	130	7	each	each	DET
easat-950	130	8	company	company	NOUN
easat-950	130	9	,	,	PUNCT
easat-950	130	10	as	as	SCONJ
easat-950	130	11	ignoring	ignore	VERB
easat-950	130	12	esg	esg	NOUN
easat-950	130	13	matters	matter	NOUN
easat-950	130	14	will	will	AUX
easat-950	130	15	cause	cause	VERB
easat-950	130	16	the	the	DET
easat-950	130	17	business	business	NOUN
easat-950	130	18	to	to	PART
easat-950	130	19	suffer	suffer	VERB
easat-950	130	20	a	a	DET
easat-950	130	21	negative	negative	ADJ
easat-950	130	22	performance	performance	NOUN
easat-950	130	23	in	in	ADP
easat-950	130	24	terms	term	NOUN
easat-950	130	25	of	of	ADP
easat-950	130	26	limited	limited	ADJ
easat-950	130	27	access	access	NOUN
easat-950	130	28	to	to	ADP
easat-950	130	29	private	private	ADJ
easat-950	130	30	equity	equity	NOUN
easat-950	130	31	and	and	CCONJ
easat-950	130	32	high	high	ADJ
easat-950	130	33	capital	capital	NOUN
easat-950	130	34	costs	cost	NOUN
easat-950	130	35	,	,	PUNCT
easat-950	130	36	which	which	PRON
easat-950	130	37	will	will	AUX
easat-950	130	38	eventually	eventually	ADV
easat-950	130	39	destroy	destroy	VERB
easat-950	130	40	the	the	DET
easat-950	130	41	shareholders	shareholder	NOUN
easat-950	130	42	’	'	PUNCT
easat-950	130	43	value	value	NOUN
easat-950	130	44	in	in	ADP
easat-950	130	45	the	the	DET
easat-950	130	46	company	company	NOUN
easat-950	130	47	.	.	PUNCT
easat-950	131	1	2.4	2.4	NUM
easat-950	131	2	.	.	PUNCT
easat-950	132	1	esg	esg	NOUN
easat-950	132	2	performance	performance	NOUN
easat-950	132	3	and	and	CCONJ
easat-950	132	4	financial	financial	ADJ
easat-950	132	5	performance	performance	NOUN
easat-950	132	6	among	among	ADP
easat-950	132	7	the	the	DET
easat-950	132	8	issues	issue	NOUN
easat-950	132	9	highlighted	highlight	VERB
easat-950	132	10	by	by	ADP
easat-950	132	11	previous	previous	ADJ
easat-950	132	12	studies	study	NOUN
easat-950	132	13	related	relate	VERB
easat-950	132	14	to	to	ADP
easat-950	132	15	esg	esg	PROPN
easat-950	132	16	were	be	AUX
easat-950	132	17	the	the	DET
easat-950	132	18	integration	integration	NOUN
easat-950	132	19	of	of	ADP
easat-950	132	20	esg	esg	PROPN
easat-950	132	21	pillars	pillar	NOUN
easat-950	132	22	on	on	ADP
easat-950	132	23	investment	investment	NOUN
easat-950	132	24	decision	decision	NOUN
easat-950	132	25	,	,	PUNCT
easat-950	132	26	the	the	DET
easat-950	132	27	relevancy	relevancy	NOUN
easat-950	132	28	of	of	ADP
easat-950	132	29	esg	esg	PROPN
easat-950	132	30	ratings	rating	NOUN
easat-950	132	31	connected	connect	VERB
easat-950	132	32	to	to	ADP
easat-950	132	33	financial	financial	ADJ
easat-950	132	34	risk	risk	NOUN
easat-950	132	35	,	,	PUNCT
easat-950	132	36	and	and	CCONJ
easat-950	132	37	the	the	DET
easat-950	132	38	esg	esg	PROPN
easat-950	132	39	score	score	NOUN
easat-950	132	40	effect	effect	NOUN
easat-950	132	41	on	on	ADP
easat-950	132	42	stock	stock	NOUN
easat-950	132	43	returns[31	returns[31	NOUN
easat-950	132	44	-	-	PUNCT
easat-950	132	45	33	33	NUM
easat-950	132	46	]	]	PUNCT
easat-950	132	47	.	.	PUNCT
easat-950	133	1	indeed	indeed	ADV
easat-950	133	2	,	,	PUNCT
easat-950	133	3	there	there	PRON
easat-950	133	4	is	be	VERB
easat-950	133	5	a	a	DET
easat-950	133	6	rising	rise	VERB
easat-950	133	7	awareness	awareness	NOUN
easat-950	133	8	among	among	ADP
easat-950	133	9	boards	board	NOUN
easat-950	133	10	and	and	CCONJ
easat-950	133	11	firms	firm	NOUN
easat-950	133	12	of	of	ADP
easat-950	133	13	the	the	DET
easat-950	133	14	significance	significance	NOUN
easat-950	133	15	of	of	ADP
easat-950	133	16	operating	operate	VERB
easat-950	133	17	responsibly	responsibly	ADV
easat-950	133	18	and	and	CCONJ
easat-950	133	19	the	the	DET
easat-950	133	20	impact	impact	NOUN
easat-950	133	21	of	of	ADP
easat-950	133	22	esg	esg	PROPN
easat-950	133	23	concerns	concern	NOUN
easat-950	133	24	on	on	ADP
easat-950	133	25	society	society	NOUN
easat-950	133	26	and	and	CCONJ
easat-950	133	27	economic	economic	ADJ
easat-950	133	28	sustainability	sustainability	NOUN
easat-950	133	29	,	,	PUNCT
easat-950	133	30	which	which	PRON
easat-950	133	31	is	be	AUX
easat-950	133	32	directly	directly	ADV
easat-950	133	33	related	relate	VERB
easat-950	133	34	to	to	ADP
easat-950	133	35	long	long	ADJ
easat-950	133	36	-	-	PUNCT
easat-950	133	37	term	term	NOUN
easat-950	133	38	financial	financial	ADJ
easat-950	133	39	success	success	NOUN
easat-950	133	40	and	and	CCONJ
easat-950	133	41	company	company	NOUN
easat-950	133	42	value	value	NOUN
easat-950	133	43	.	.	PUNCT
easat-950	134	1	the	the	DET
easat-950	134	2	influence	influence	NOUN
easat-950	134	3	of	of	ADP
easat-950	134	4	esg	esg	PROPN
easat-950	134	5	factors	factor	NOUN
easat-950	134	6	on	on	ADP
easat-950	134	7	financial	financial	ADJ
easat-950	134	8	performance	performance	NOUN
easat-950	134	9	is	be	AUX
easat-950	134	10	one	one	NUM
easat-950	134	11	of	of	ADP
easat-950	134	12	the	the	DET
easat-950	134	13	topics	topic	NOUN
easat-950	134	14	of	of	ADP
easat-950	134	15	debate	debate	NOUN
easat-950	134	16	,	,	PUNCT
easat-950	134	17	with	with	ADP
easat-950	134	18	some	some	DET
easat-950	134	19	arguing	argue	VERB
easat-950	134	20	that	that	SCONJ
easat-950	134	21	esg	esg	PROPN
easat-950	134	22	factors	factor	NOUN
easat-950	134	23	are	be	AUX
easat-950	134	24	not	not	PART
easat-950	134	25	relevant	relevant	ADJ
easat-950	134	26	to	to	ADP
easat-950	134	27	financial	financial	ADJ
easat-950	134	28	performance	performance	NOUN
easat-950	134	29	,	,	PUNCT
easat-950	134	30	and	and	CCONJ
easat-950	134	31	others	other	NOUN
easat-950	134	32	arguing	argue	VERB
easat-950	134	33	that	that	SCONJ
easat-950	134	34	esg	esg	PROPN
easat-950	134	35	factors	factor	NOUN
easat-950	134	36	are	be	AUX
easat-950	134	37	critical	critical	ADJ
easat-950	134	38	to	to	ADP
easat-950	134	39	financial	financial	ADJ
easat-950	134	40	performance	performance	NOUN
easat-950	134	41	.	.	PUNCT
easat-950	135	1	a	a	DET
easat-950	135	2	study	study	NOUN
easat-950	135	3	by	by	ADP
easat-950	135	4	lee	lee	PROPN
easat-950	135	5	and	and	CCONJ
easat-950	135	6	moscardi	moscardi	PROPN
easat-950	136	1	[	[	X
easat-950	136	2	34	34	NUM
easat-950	136	3	]	]	PUNCT
easat-950	136	4	observed	observe	VERB
easat-950	136	5	that	that	SCONJ
easat-950	136	6	corporations	corporation	NOUN
easat-950	136	7	with	with	ADP
easat-950	136	8	high	high	ADJ
easat-950	136	9	esg	esg	PROPN
easat-950	136	10	scores	score	NOUN
easat-950	136	11	had	have	VERB
easat-950	136	12	higher	high	ADJ
easat-950	136	13	profitability	profitability	NOUN
easat-950	136	14	and	and	CCONJ
easat-950	136	15	lower	low	ADJ
easat-950	136	16	risk	risk	NOUN
easat-950	136	17	in	in	ADP
easat-950	136	18	comparison	comparison	NOUN
easat-950	136	19	to	to	ADP
easat-950	136	20	companies	company	NOUN
easat-950	136	21	with	with	ADP
easat-950	136	22	low	low	ADJ
easat-950	136	23	esg	esg	PROPN
easat-950	136	24	scores	score	NOUN
easat-950	136	25	.	.	PUNCT
easat-950	137	1	one	one	NUM
easat-950	137	2	of	of	ADP
easat-950	137	3	the	the	DET
easat-950	137	4	methods	method	NOUN
easat-950	137	5	to	to	PART
easat-950	137	6	measure	measure	VERB
easat-950	137	7	a	a	DET
easat-950	137	8	firm	firm	NOUN
easat-950	137	9	's	's	PART
easat-950	137	10	financial	financial	ADJ
easat-950	137	11	performance	performance	NOUN
easat-950	137	12	is	be	AUX
easat-950	137	13	by	by	ADP
easat-950	137	14	return	return	NOUN
easat-950	137	15	on	on	ADP
easat-950	137	16	assets	asset	NOUN
easat-950	137	17	(	(	PUNCT
easat-950	137	18	roa	roa	NOUN
easat-950	137	19	)	)	PUNCT
easat-950	137	20	,	,	PUNCT
easat-950	137	21	which	which	PRON
easat-950	137	22	shows	show	VERB
easat-950	137	23	the	the	DET
easat-950	137	24	ratio	ratio	NOUN
easat-950	137	25	of	of	ADP
easat-950	137	26	profit	profit	NOUN
easat-950	137	27	.	.	PUNCT
easat-950	138	1	other	other	ADJ
easat-950	138	2	alternatives	alternative	NOUN
easat-950	138	3	also	also	ADV
easat-950	138	4	consist	consist	VERB
easat-950	138	5	of	of	ADP
easat-950	138	6	working	work	VERB
easat-950	138	7	capital	capital	NOUN
easat-950	138	8	,	,	PUNCT
easat-950	138	9	current	current	ADJ
easat-950	138	10	ratio	ratio	NOUN
easat-950	138	11	,	,	PUNCT
easat-950	138	12	inventory	inventory	NOUN
easat-950	138	13	turnover	turnover	NOUN
easat-950	138	14	,	,	PUNCT
easat-950	138	15	leverage	leverage	NOUN
easat-950	138	16	ratio	ratio	NOUN
easat-950	138	17	,	,	PUNCT
easat-950	138	18	and	and	CCONJ
easat-950	138	19	return	return	VERB
easat-950	138	20	on	on	ADP
easat-950	138	21	equity	equity	NOUN
easat-950	138	22	(	(	PUNCT
easat-950	138	23	roe	roe	PROPN
easat-950	138	24	)	)	PUNCT
easat-950	138	25	.	.	PUNCT
easat-950	139	1	qureshi	qureshi	PROPN
easat-950	139	2	,	,	PUNCT
easat-950	139	3	et	et	PROPN
easat-950	139	4	al	al	PROPN
easat-950	139	5	.	.	PUNCT
easat-950	140	1	[	[	X
easat-950	140	2	35	35	NUM
easat-950	140	3	]	]	PUNCT
easat-950	140	4	find	find	VERB
easat-950	140	5	a	a	DET
easat-950	140	6	bidirectional	bidirectional	ADJ
easat-950	140	7	or	or	CCONJ
easat-950	140	8	mixed	mixed	ADJ
easat-950	140	9	association	association	NOUN
easat-950	140	10	between	between	ADP
easat-950	140	11	esg	esg	PROPN
easat-950	140	12	performance	performance	NOUN
easat-950	140	13	and	and	CCONJ
easat-950	140	14	financial	financial	ADJ
easat-950	140	15	performance	performance	NOUN
easat-950	140	16	for	for	ADP
easat-950	140	17	roe	roe	NOUN
easat-950	140	18	,	,	PUNCT
easat-950	140	19	whereas	whereas	SCONJ
easat-950	140	20	no	no	DET
easat-950	140	21	correlation	correlation	NOUN
easat-950	140	22	was	be	AUX
easat-950	140	23	found	find	VERB
easat-950	140	24	for	for	ADP
easat-950	140	25	roa	roa	PROPN
easat-950	140	26	.	.	PUNCT
easat-950	141	1	they	they	PRON
easat-950	141	2	also	also	ADV
easat-950	141	3	noticed	notice	VERB
easat-950	141	4	that	that	SCONJ
easat-950	141	5	there	there	PRON
easat-950	141	6	is	be	VERB
easat-950	141	7	a	a	DET
easat-950	141	8	substantial	substantial	ADJ
easat-950	141	9	negative	negative	ADJ
easat-950	141	10	impact	impact	NOUN
easat-950	141	11	of	of	ADP
easat-950	141	12	esg	esg	PROPN
easat-950	141	13	on	on	ADP
easat-950	141	14	roe	roe	PROPN
easat-950	141	15	that	that	PRON
easat-950	141	16	may	may	AUX
easat-950	141	17	cause	cause	VERB
easat-950	141	18	the	the	DET
easat-950	141	19	expenses	expense	NOUN
easat-950	141	20	on	on	ADP
easat-950	141	21	environmental	environmental	ADJ
easat-950	141	22	and	and	CCONJ
easat-950	141	23	social	social	ADJ
easat-950	141	24	activities	activity	NOUN
easat-950	141	25	to	to	PART
easat-950	141	26	decrease	decrease	VERB
easat-950	141	27	the	the	DET
easat-950	141	28	current	current	ADJ
easat-950	141	29	profitability	profitability	NOUN
easat-950	141	30	of	of	ADP
easat-950	141	31	the	the	DET
easat-950	141	32	firms	firm	NOUN
easat-950	141	33	.	.	PUNCT
easat-950	142	1	while	while	SCONJ
easat-950	142	2	ramić	ramić	VERB
easat-950	142	3	[	[	X
easat-950	142	4	36	36	NUM
easat-950	142	5	]	]	PUNCT
easat-950	142	6	found	find	VERB
easat-950	142	7	that	that	SCONJ
easat-950	142	8	there	there	PRON
easat-950	142	9	was	be	VERB
easat-950	142	10	a	a	DET
easat-950	142	11	discrepancy	discrepancy	NOUN
easat-950	142	12	observed	observe	VERB
easat-950	142	13	between	between	ADP
easat-950	142	14	the	the	DET
easat-950	142	15	environmental	environmental	ADJ
easat-950	142	16	rating	rating	NOUN
easat-950	142	17	and	and	CCONJ
easat-950	142	18	roa	roa	NOUN
easat-950	142	19	,	,	PUNCT
easat-950	142	20	it	it	PRON
easat-950	142	21	is	be	AUX
easat-950	142	22	considered	consider	VERB
easat-950	142	23	significant	significant	ADJ
easat-950	142	24	in	in	ADP
easat-950	142	25	the	the	DET
easat-950	142	26	medium	medium	ADJ
easat-950	142	27	term	term	NOUN
easat-950	142	28	but	but	CCONJ
easat-950	142	29	not	not	PART
easat-950	142	30	significant	significant	ADJ
easat-950	142	31	in	in	ADP
easat-950	142	32	the	the	DET
easat-950	142	33	short	short	ADJ
easat-950	142	34	term	term	NOUN
easat-950	142	35	.	.	PUNCT
easat-950	143	1	when	when	SCONJ
easat-950	143	2	comparing	compare	VERB
easat-950	143	3	the	the	DET
easat-950	143	4	impact	impact	NOUN
easat-950	143	5	of	of	ADP
easat-950	143	6	esg	esg	NOUN
easat-950	143	7	performance	performance	NOUN
easat-950	143	8	on	on	ADP
easat-950	143	9	financial	financial	ADJ
easat-950	143	10	performance	performance	NOUN
easat-950	143	11	in	in	ADP
easat-950	143	12	the	the	DET
easat-950	143	13	short	short	ADJ
easat-950	143	14	and	and	CCONJ
easat-950	143	15	long	long	ADJ
easat-950	143	16	term	term	NOUN
easat-950	143	17	,	,	PUNCT
easat-950	143	18	the	the	DET
easat-950	143	19	results	result	NOUN
easat-950	143	20	show	show	VERB
easat-950	143	21	that	that	SCONJ
easat-950	143	22	a	a	DET
easat-950	143	23	company	company	NOUN
easat-950	143	24	with	with	ADP
easat-950	143	25	a	a	DET
easat-950	143	26	greater	great	ADJ
easat-950	143	27	return	return	NOUN
easat-950	143	28	on	on	ADP
easat-950	143	29	assets	asset	NOUN
easat-950	143	30	(	(	PUNCT
easat-950	143	31	roa	roa	NOUN
easat-950	143	32	)	)	PUNCT
easat-950	143	33	will	will	AUX
easat-950	143	34	be	be	AUX
easat-950	143	35	better	well	ADV
easat-950	143	36	ranked	rank	VERB
easat-950	143	37	by	by	ADP
easat-950	143	38	the	the	DET
easat-950	143	39	market	market	NOUN
easat-950	143	40	.	.	PUNCT
easat-950	144	1	these	these	DET
easat-950	144	2	factors	factor	NOUN
easat-950	144	3	function	function	VERB
easat-950	144	4	as	as	ADP
easat-950	144	5	quality	quality	NOUN
easat-950	144	6	indicators	indicator	NOUN
easat-950	144	7	,	,	PUNCT
easat-950	144	8	so	so	SCONJ
easat-950	144	9	it	it	PRON
easat-950	144	10	stands	stand	VERB
easat-950	144	11	to	to	PART
easat-950	144	12	reason	reason	NOUN
easat-950	144	13	that	that	SCONJ
easat-950	144	14	businesses	business	NOUN
easat-950	144	15	with	with	ADP
easat-950	144	16	high	high	ADJ
easat-950	144	17	roa	roa	NOUN
easat-950	144	18	and	and	CCONJ
easat-950	144	19	roe	roe	PROPN
easat-950	144	20	over	over	ADP
easat-950	144	21	time	time	NOUN
easat-950	144	22	will	will	AUX
easat-950	144	23	produce	produce	VERB
easat-950	144	24	a	a	DET
easat-950	144	25	profit	profit	NOUN
easat-950	144	26	.	.	PUNCT
easat-950	145	1	the	the	DET
easat-950	145	2	study	study	NOUN
easat-950	145	3	by	by	ADP
easat-950	145	4	garcia	garcia	PROPN
easat-950	145	5	,	,	PUNCT
easat-950	145	6	et	et	PROPN
easat-950	145	7	al	al	PROPN
easat-950	145	8	.	.	PUNCT
easat-950	146	1	[	[	X
easat-950	146	2	37	37	NUM
easat-950	146	3	]	]	PUNCT
easat-950	146	4	looked	look	VERB
easat-950	146	5	at	at	ADP
easat-950	146	6	the	the	DET
easat-950	146	7	profitability	profitability	NOUN
easat-950	146	8	(	(	PUNCT
easat-950	146	9	roa	roa	NOUN
easat-950	146	10	)	)	PUNCT
easat-950	146	11	and	and	CCONJ
easat-950	146	12	esg	esg	NOUN
easat-950	146	13	scores	score	NOUN
easat-950	146	14	of	of	ADP
easat-950	146	15	365	365	NUM
easat-950	146	16	companies	company	NOUN
easat-950	146	17	from	from	ADP
easat-950	146	18	brics	brics	PROPN
easat-950	146	19	nations	nations	PROPN
easat-950	146	20	(	(	PUNCT
easat-950	146	21	brazil	brazil	PROPN
easat-950	146	22	,	,	PUNCT
easat-950	146	23	russia	russia	PROPN
easat-950	146	24	,	,	PUNCT
easat-950	146	25	india	india	PROPN
easat-950	146	26	,	,	PUNCT
easat-950	146	27	china	china	PROPN
easat-950	146	28	,	,	PUNCT
easat-950	146	29	and	and	CCONJ
easat-950	146	30	south	south	PROPN
easat-950	146	31	africa	africa	PROPN
easat-950	146	32	)	)	PUNCT
easat-950	146	33	between	between	ADP
easat-950	146	34	2010	2010	NUM
easat-950	146	35	and	and	CCONJ
easat-950	146	36	2012	2012	NUM
easat-950	146	37	.	.	PUNCT
easat-950	147	1	also	also	ADV
easat-950	147	2	,	,	PUNCT
easat-950	147	3	research	research	NOUN
easat-950	147	4	by	by	ADP
easat-950	147	5	lin	lin	PROPN
easat-950	147	6	,	,	PUNCT
easat-950	147	7	et	et	PROPN
easat-950	147	8	al	al	PROPN
easat-950	147	9	.	.	PUNCT
easat-950	148	1	[	[	X
easat-950	148	2	38	38	NUM
easat-950	148	3	]	]	PUNCT
easat-950	148	4	determines	determine	VERB
easat-950	148	5	profitability	profitability	NOUN
easat-950	148	6	using	use	VERB
easat-950	148	7	roa	roa	PROPN
easat-950	148	8	.	.	PUNCT
easat-950	149	1	the	the	DET
easat-950	149	2	subject	subject	NOUN
easat-950	149	3	consists	consist	VERB
easat-950	149	4	of	of	ADP
easat-950	149	5	500	500	NUM
easat-950	149	6	largest	large	ADJ
easat-950	149	7	american	american	ADJ
easat-950	149	8	companies	company	NOUN
easat-950	149	9	listed	list	VERB
easat-950	149	10	in	in	ADP
easat-950	149	11	the	the	DET
easat-950	149	12	s&p	s&p	PROPN
easat-950	149	13	500	500	NUM
easat-950	149	14	(	(	PUNCT
easat-950	149	15	standard	standard	PROPN
easat-950	149	16	&	&	CCONJ
easat-950	149	17	poor	poor	PROPN
easat-950	149	18	’s	’s	PART
easat-950	149	19	)	)	PUNCT
easat-950	149	20	.	.	PUNCT
easat-950	150	1	both	both	DET
easat-950	150	2	studies	study	NOUN
easat-950	150	3	proved	prove	VERB
easat-950	150	4	that	that	SCONJ
easat-950	150	5	the	the	DET
easat-950	150	6	effect	effect	NOUN
easat-950	150	7	of	of	ADP
easat-950	150	8	esg	esg	PROPN
easat-950	150	9	performance	performance	NOUN
easat-950	150	10	on	on	ADP
easat-950	150	11	financial	financial	ADJ
easat-950	150	12	performance	performance	NOUN
easat-950	150	13	could	could	AUX
easat-950	150	14	be	be	AUX
easat-950	150	15	valued	value	VERB
easat-950	150	16	differently	differently	ADV
easat-950	150	17	between	between	ADP
easat-950	150	18	sectors	sector	NOUN
easat-950	150	19	.	.	PUNCT
easat-950	151	1	since	since	SCONJ
easat-950	151	2	no	no	DET
easat-950	151	3	single	single	ADJ
easat-950	151	4	model	model	NOUN
easat-950	151	5	can	can	AUX
easat-950	151	6	account	account	VERB
easat-950	151	7	for	for	ADP
easat-950	151	8	the	the	DET
easat-950	151	9	sustainability	sustainability	NOUN
easat-950	151	10	of	of	ADP
easat-950	151	11	all	all	DET
easat-950	151	12	businesses	business	NOUN
easat-950	151	13	,	,	PUNCT
easat-950	151	14	business	business	NOUN
easat-950	151	15	cases	case	NOUN
easat-950	151	16	must	must	AUX
easat-950	151	17	constantly	constantly	ADV
easat-950	151	18	be	be	AUX
easat-950	151	19	developed	develop	VERB
easat-950	151	20	to	to	PART
easat-950	151	21	maintain	maintain	VERB
easat-950	151	22	sustainability	sustainability	NOUN
easat-950	151	23	[	[	X
easat-950	151	24	39	39	NUM
easat-950	151	25	]	]	PUNCT
easat-950	151	26	.	.	PUNCT
easat-950	152	1	another	another	DET
easat-950	152	2	study	study	NOUN
easat-950	152	3	done	do	VERB
easat-950	152	4	by	by	ADP
easat-950	152	5	amel	amel	PROPN
easat-950	152	6	-	-	PUNCT
easat-950	152	7	zadeh	zadeh	PROPN
easat-950	152	8	and	and	CCONJ
easat-950	152	9	serafeim	serafeim	NOUN
easat-950	152	10	[	[	X
easat-950	152	11	40	40	NUM
easat-950	152	12	]	]	PUNCT
easat-950	152	13	shows	show	VERB
easat-950	152	14	that	that	SCONJ
easat-950	152	15	out	out	ADP
easat-950	152	16	of	of	ADP
easat-950	152	17	500	500	NUM
easat-950	152	18	investors	investor	NOUN
easat-950	152	19	,	,	PUNCT
easat-950	152	20	63.1	63.1	NUM
easat-950	152	21	%	%	NOUN
easat-950	152	22	of	of	ADP
easat-950	152	23	them	they	PRON
easat-950	152	24	agreed	agree	VERB
easat-950	152	25	that	that	SCONJ
easat-950	152	26	the	the	DET
easat-950	152	27	esg	esg	PROPN
easat-950	152	28	performance	performance	NOUN
easat-950	152	29	impacts	impact	VERB
easat-950	152	30	the	the	DET
easat-950	152	31	investment	investment	NOUN
easat-950	152	32	returns	return	NOUN
easat-950	152	33	,	,	PUNCT
easat-950	152	34	especially	especially	ADV
easat-950	152	35	in	in	ADP
easat-950	152	36	europe	europe	PROPN
easat-950	152	37	,	,	PUNCT
easat-950	152	38	and	and	CCONJ
easat-950	152	39	eventually	eventually	ADV
easat-950	152	40	it	it	PRON
easat-950	152	41	also	also	ADV
easat-950	152	42	results	result	VERB
easat-950	152	43	in	in	ADP
easat-950	152	44	a	a	DET
easat-950	152	45	higher	high	ADJ
easat-950	152	46	rate	rate	NOUN
easat-950	152	47	of	of	ADP
easat-950	152	48	financial	financial	ADJ
easat-950	152	49	returns	return	NOUN
easat-950	152	50	than	than	ADP
easat-950	152	51	ethical	ethical	ADJ
easat-950	152	52	reasons	reason	NOUN
easat-950	152	53	.	.	PUNCT
easat-950	153	1	however	however	ADV
easat-950	153	2	,	,	PUNCT
easat-950	153	3	matakanye	matakanye	PROPN
easat-950	153	4	,	,	PUNCT
easat-950	153	5	et	et	PROPN
easat-950	153	6	al	al	PROPN
easat-950	153	7	.	.	PUNCT
easat-950	154	1	[	[	X
easat-950	154	2	41	41	NUM
easat-950	154	3	]	]	PUNCT
easat-950	154	4	stated	state	VERB
easat-950	154	5	that	that	SCONJ
easat-950	154	6	businesses	business	NOUN
easat-950	154	7	respond	respond	VERB
easat-950	154	8	in	in	ADP
easat-950	154	9	a	a	DET
easat-950	154	10	different	different	ADJ
easat-950	154	11	way	way	NOUN
easat-950	154	12	to	to	ADP
easat-950	154	13	pressures	pressure	NOUN
easat-950	154	14	for	for	ADP
easat-950	154	15	esg	esg	NOUN
easat-950	154	16	performance	performance	NOUN
easat-950	154	17	.	.	PUNCT
easat-950	155	1	many	many	ADJ
easat-950	155	2	studies	study	NOUN
easat-950	155	3	have	have	AUX
easat-950	155	4	been	be	AUX
easat-950	155	5	done	do	VERB
easat-950	155	6	that	that	PRON
easat-950	155	7	examine	examine	VERB
easat-950	155	8	the	the	DET
easat-950	155	9	effect	effect	NOUN
easat-950	155	10	of	of	ADP
easat-950	155	11	esg	esg	PROPN
easat-950	155	12	performance	performance	NOUN
easat-950	155	13	on	on	ADP
easat-950	155	14	financial	financial	ADJ
easat-950	155	15	performance	performance	NOUN
easat-950	155	16	for	for	ADP
easat-950	155	17	a	a	DET
easat-950	155	18	particular	particular	ADJ
easat-950	155	19	industry	industry	NOUN
easat-950	155	20	[	[	X
easat-950	155	21	42	42	NUM
easat-950	155	22	,	,	PUNCT
easat-950	155	23	43	43	NUM
easat-950	155	24	]	]	PUNCT
easat-950	155	25	.	.	PUNCT
easat-950	156	1	a	a	DET
easat-950	156	2	study	study	NOUN
easat-950	156	3	by	by	ADP
easat-950	156	4	chui	chui	PROPN
easat-950	156	5	,	,	PUNCT
easat-950	156	6	et	et	PROPN
easat-950	156	7	al	al	PROPN
easat-950	156	8	.	.	PUNCT
easat-950	157	1	[	[	X
easat-950	157	2	44	44	NUM
easat-950	157	3	]	]	PUNCT
easat-950	157	4	found	find	VERB
easat-950	157	5	that	that	SCONJ
easat-950	157	6	establishments	establishment	NOUN
easat-950	157	7	in	in	ADP
easat-950	157	8	the	the	DET
easat-950	157	9	transportation	transportation	NOUN
easat-950	157	10	,	,	PUNCT
easat-950	157	11	retail	retail	NOUN
easat-950	157	12	,	,	PUNCT
easat-950	157	13	and	and	CCONJ
easat-950	157	14	information	information	NOUN
easat-950	157	15	technology	technology	NOUN
easat-950	157	16	sectors	sector	NOUN
easat-950	157	17	tend	tend	VERB
easat-950	157	18	to	to	PART
easat-950	157	19	have	have	VERB
easat-950	157	20	better	well	ADJ
easat-950	157	21	financial	financial	ADJ
easat-950	157	22	performance	performance	NOUN
easat-950	157	23	than	than	ADP
easat-950	157	24	establishments	establishment	NOUN
easat-950	157	25	in	in	ADP
easat-950	157	26	other	other	ADJ
easat-950	157	27	sectors	sector	NOUN
easat-950	157	28	.	.	PUNCT
easat-950	158	1	the	the	DET
easat-950	158	2	study	study	NOUN
easat-950	158	3	by	by	ADP
easat-950	158	4	velte	velte	NOUN
easat-950	158	5	[	[	X
easat-950	158	6	45	45	NUM
easat-950	158	7	]	]	PUNCT
easat-950	158	8	also	also	ADV
easat-950	158	9	showed	show	VERB
easat-950	158	10	a	a	DET
easat-950	158	11	positive	positive	ADJ
easat-950	158	12	correlation	correlation	NOUN
easat-950	158	13	when	when	SCONJ
easat-950	158	14	same	same	ADJ
easat-950	158	15	variables	variable	NOUN
easat-950	158	16	were	be	AUX
easat-950	158	17	used	use	VERB
easat-950	158	18	to	to	PART
easat-950	158	19	measure	measure	VERB
easat-950	158	20	esg	esg	NOUN
easat-950	158	21	performance	performance	NOUN
easat-950	158	22	and	and	CCONJ
easat-950	158	23	company	company	NOUN
easat-950	158	24	financial	financial	ADJ
easat-950	158	25	performance	performance	NOUN
easat-950	158	26	.	.	PUNCT
easat-950	159	1	based	base	VERB
easat-950	159	2	on	on	ADP
easat-950	159	3	prior	prior	ADJ
easat-950	159	4	literature	literature	NOUN
easat-950	159	5	,	,	PUNCT
easat-950	159	6	a	a	DET
easat-950	159	7	conclusion	conclusion	NOUN
easat-950	159	8	can	can	AUX
easat-950	159	9	be	be	AUX
easat-950	159	10	drawn	draw	VERB
easat-950	159	11	that	that	SCONJ
easat-950	159	12	esg	esg	NOUN
easat-950	159	13	performance	performance	NOUN
easat-950	159	14	will	will	AUX
easat-950	159	15	have	have	VERB
easat-950	159	16	a	a	DET
easat-950	159	17	positive	positive	ADJ
easat-950	159	18	effect	effect	NOUN
easat-950	159	19	on	on	ADP
easat-950	159	20	financial	financial	ADJ
easat-950	159	21	performance	performance	NOUN
easat-950	159	22	.	.	PUNCT
easat-950	160	1	therefore	therefore	ADV
easat-950	160	2	,	,	PUNCT
easat-950	160	3	engagement	engagement	NOUN
easat-950	160	4	with	with	ADP
easat-950	160	5	all	all	DET
easat-950	160	6	stakeholders	stakeholder	NOUN
easat-950	160	7	can	can	AUX
easat-950	160	8	improve	improve	VERB
easat-950	160	9	esg	esg	NOUN
easat-950	160	10	operations	operation	NOUN
easat-950	160	11	.	.	PUNCT
easat-950	161	1	to	to	PART
easat-950	161	2	achieve	achieve	VERB
easat-950	161	3	sustainable	sustainable	ADJ
easat-950	161	4	development	development	NOUN
easat-950	161	5	goals	goal	NOUN
easat-950	161	6	,	,	PUNCT
easat-950	161	7	businesses	business	NOUN
easat-950	161	8	must	must	AUX
easat-950	161	9	incorporate	incorporate	VERB
easat-950	161	10	social	social	ADJ
easat-950	161	11	and	and	CCONJ
easat-950	161	12	environmental	environmental	ADJ
easat-950	161	13	factors	factor	NOUN
easat-950	161	14	into	into	ADP
easat-950	161	15	their	their	PRON
easat-950	161	16	core	core	NOUN
easat-950	161	17	business	business	NOUN
easat-950	161	18	strategies	strategy	NOUN
easat-950	161	19	.	.	PUNCT
easat-950	162	1	over	over	ADP
easat-950	162	2	time	time	NOUN
easat-950	162	3	,	,	PUNCT
easat-950	162	4	this	this	PRON
easat-950	162	5	will	will	AUX
easat-950	162	6	give	give	VERB
easat-950	162	7	them	they	PRON
easat-950	162	8	a	a	DET
easat-950	162	9	competitive	competitive	ADJ
easat-950	162	10	advantage	advantage	NOUN
easat-950	162	11	[	[	X
easat-950	162	12	39	39	NUM
easat-950	162	13	]	]	PUNCT
easat-950	162	14	.	.	PUNCT
easat-950	163	1	241	241	NUM
easat-950	163	2	edelweiss	edelweiss	PROPN
easat-950	163	3	applied	apply	VERB
easat-950	163	4	science	science	NOUN
easat-950	163	5	and	and	CCONJ
easat-950	163	6	technology	technology	NOUN
easat-950	163	7	issn	issn	PROPN
easat-950	163	8	:	:	PUNCT
easat-950	163	9	2576	2576	NUM
easat-950	163	10	-	-	SYM
easat-950	163	11	8484	8484	NUM
easat-950	163	12	vol	vol	NOUN
easat-950	163	13	.	.	PROPN
easat-950	163	14	8	8	NUM
easat-950	163	15	,	,	PUNCT
easat-950	163	16	no	no	INTJ
easat-950	163	17	.	.	NOUN
easat-950	164	1	3	3	NUM
easat-950	164	2	:	:	SYM
easat-950	164	3	236	236	NUM
easat-950	164	4	-	-	SYM
easat-950	164	5	258	258	NUM
easat-950	164	6	,	,	PUNCT
easat-950	164	7	2024	2024	NUM
easat-950	164	8	doi	doi	NOUN
easat-950	164	9	:	:	PUNCT
easat-950	164	10	10.55214/25768484.v8i3.950	10.55214/25768484.v8i3.950	NUM
easat-950	164	11	©	©	PROPN
easat-950	164	12	2024	2024	NUM
easat-950	164	13	by	by	ADP
easat-950	164	14	the	the	DET
easat-950	164	15	authors	author	NOUN
easat-950	164	16	;	;	PUNCT
easat-950	164	17	licensee	licensee	PROPN
easat-950	164	18	learning	learning	NOUN
easat-950	164	19	gate	gate	VERB
easat-950	164	20	2.5	2.5	NUM
easat-950	164	21	.	.	PUNCT
easat-950	165	1	theory	theory	NOUN
easat-950	165	2	related	relate	VERB
easat-950	165	3	to	to	ADP
easat-950	165	4	esg	esg	NOUN
easat-950	165	5	performance	performance	NOUN
easat-950	165	6	and	and	CCONJ
easat-950	165	7	financial	financial	ADJ
easat-950	165	8	performance	performance	NOUN
easat-950	165	9	2.5.1	2.5.1	NUM
easat-950	165	10	.	.	PUNCT
easat-950	166	1	stakeholder	stakeholder	NOUN
easat-950	166	2	theory	theory	PROPN
easat-950	166	3	esg	esg	PROPN
easat-950	166	4	reporting	reporting	NOUN
easat-950	166	5	has	have	AUX
easat-950	166	6	helped	help	VERB
easat-950	166	7	companies	company	NOUN
easat-950	166	8	engage	engage	VERB
easat-950	166	9	with	with	ADP
easat-950	166	10	stakeholders	stakeholder	NOUN
easat-950	166	11	such	such	ADJ
easat-950	166	12	as	as	ADP
easat-950	166	13	investors	investor	NOUN
easat-950	166	14	,	,	PUNCT
easat-950	166	15	customers	customer	NOUN
easat-950	166	16	,	,	PUNCT
easat-950	166	17	and	and	CCONJ
easat-950	166	18	employees	employee	NOUN
easat-950	166	19	.	.	PUNCT
easat-950	167	1	companies	company	NOUN
easat-950	167	2	that	that	PRON
easat-950	167	3	engage	engage	VERB
easat-950	167	4	in	in	ADP
easat-950	167	5	sustainable	sustainable	ADJ
easat-950	167	6	reporting	reporting	NOUN
easat-950	167	7	have	have	VERB
easat-950	167	8	better	well	ADJ
easat-950	167	9	relationships	relationship	NOUN
easat-950	167	10	with	with	ADP
easat-950	167	11	stakeholders	stakeholder	NOUN
easat-950	167	12	and	and	CCONJ
easat-950	167	13	are	be	AUX
easat-950	167	14	more	more	ADV
easat-950	167	15	likely	likely	ADJ
easat-950	167	16	to	to	PART
easat-950	167	17	attract	attract	VERB
easat-950	167	18	investment	investment	NOUN
easat-950	167	19	barko	barko	NOUN
easat-950	167	20	,	,	PUNCT
easat-950	167	21	et	et	PROPN
easat-950	167	22	al	al	PROPN
easat-950	167	23	.	.	PUNCT
easat-950	168	1	[	[	X
easat-950	168	2	46	46	NUM
easat-950	168	3	]	]	PUNCT
easat-950	168	4	.	.	PUNCT
easat-950	169	1	pfajfar	pfajfar	PROPN
easat-950	169	2	,	,	PUNCT
easat-950	169	3	et	et	PROPN
easat-950	169	4	al	al	PROPN
easat-950	169	5	.	.	PUNCT
easat-950	170	1	[	[	X
easat-950	170	2	3	3	X
easat-950	170	3	]	]	PUNCT
easat-950	170	4	also	also	ADV
easat-950	170	5	stated	state	VERB
easat-950	170	6	that	that	SCONJ
easat-950	170	7	stakeholders	stakeholder	NOUN
easat-950	170	8	who	who	PRON
easat-950	170	9	want	want	VERB
easat-950	170	10	to	to	PART
easat-950	170	11	make	make	VERB
easat-950	170	12	sustainable	sustainable	ADJ
easat-950	170	13	changes	change	NOUN
easat-950	170	14	in	in	ADP
easat-950	170	15	their	their	PRON
easat-950	170	16	lives	life	NOUN
easat-950	170	17	will	will	AUX
easat-950	170	18	also	also	ADV
easat-950	170	19	purchase	purchase	VERB
easat-950	170	20	goods	good	NOUN
easat-950	170	21	and	and	CCONJ
easat-950	170	22	services	service	NOUN
easat-950	170	23	from	from	ADP
easat-950	170	24	companies	company	NOUN
easat-950	170	25	that	that	PRON
easat-950	170	26	are	be	AUX
easat-950	170	27	environmentally	environmentally	ADV
easat-950	170	28	and	and	CCONJ
easat-950	170	29	socially	socially	ADV
easat-950	170	30	responsible	responsible	ADJ
easat-950	170	31	,	,	PUNCT
easat-950	170	32	thus	thus	ADV
easat-950	170	33	making	make	VERB
easat-950	170	34	an	an	DET
easat-950	170	35	immediate	immediate	ADJ
easat-950	170	36	contribution	contribution	NOUN
easat-950	170	37	to	to	ADP
easat-950	170	38	the	the	DET
easat-950	170	39	bottom	bottom	ADJ
easat-950	170	40	line	line	NOUN
easat-950	170	41	.	.	PUNCT
easat-950	171	1	acting	act	VERB
easat-950	171	2	within	within	ADP
easat-950	171	3	the	the	DET
easat-950	171	4	stakeholder	stakeholder	NOUN
easat-950	171	5	theory	theory	NOUN
easat-950	171	6	framework	framework	NOUN
easat-950	171	7	,	,	PUNCT
easat-950	171	8	the	the	DET
easat-950	171	9	intention	intention	NOUN
easat-950	171	10	of	of	ADP
easat-950	171	11	this	this	DET
easat-950	171	12	study	study	NOUN
easat-950	171	13	is	be	AUX
easat-950	171	14	to	to	PART
easat-950	171	15	understand	understand	VERB
easat-950	171	16	the	the	DET
easat-950	171	17	influence	influence	NOUN
easat-950	171	18	of	of	ADP
easat-950	171	19	the	the	DET
easat-950	171	20	three	three	NUM
easat-950	171	21	esg	esg	PROPN
easat-950	171	22	’s	’s	PART
easat-950	171	23	pillars	pillar	NOUN
easat-950	171	24	on	on	ADP
easat-950	171	25	the	the	DET
easat-950	171	26	performance	performance	NOUN
easat-950	171	27	of	of	ADP
easat-950	171	28	the	the	DET
easat-950	171	29	company	company	NOUN
easat-950	171	30	,	,	PUNCT
easat-950	171	31	which	which	PRON
easat-950	171	32	primarily	primarily	ADV
easat-950	171	33	focus	focus	VERB
easat-950	171	34	on	on	ADP
easat-950	171	35	firm	firm	ADJ
easat-950	171	36	financial	financial	ADJ
easat-950	171	37	performance	performance	NOUN
easat-950	171	38	that	that	PRON
easat-950	171	39	will	will	AUX
easat-950	171	40	be	be	AUX
easat-950	171	41	measured	measure	VERB
easat-950	171	42	using	use	VERB
easat-950	171	43	the	the	DET
easat-950	171	44	return	return	NOUN
easat-950	171	45	on	on	ADP
easat-950	171	46	equity	equity	NOUN
easat-950	171	47	(	(	PUNCT
easat-950	171	48	roe	roe	PROPN
easat-950	171	49	)	)	PUNCT
easat-950	171	50	.	.	PUNCT
easat-950	172	1	stakeholder	stakeholder	NOUN
easat-950	172	2	theory	theory	NOUN
easat-950	172	3	has	have	AUX
easat-950	172	4	long	long	ADV
easat-950	172	5	been	be	AUX
easat-950	172	6	used	use	VERB
easat-950	172	7	as	as	ADP
easat-950	172	8	the	the	DET
easat-950	172	9	foundation	foundation	NOUN
easat-950	172	10	for	for	ADP
easat-950	172	11	research	research	NOUN
easat-950	172	12	into	into	ADP
easat-950	172	13	the	the	DET
easat-950	172	14	effect	effect	NOUN
easat-950	172	15	of	of	ADP
easat-950	172	16	corporate	corporate	ADJ
easat-950	172	17	social	social	ADJ
easat-950	172	18	performance	performance	NOUN
easat-950	172	19	on	on	ADP
easat-950	172	20	financial	financial	ADJ
easat-950	172	21	performance	performance	NOUN
easat-950	172	22	and	and	CCONJ
easat-950	172	23	company	company	NOUN
easat-950	172	24	value	value	NOUN
easat-950	172	25	[	[	X
easat-950	172	26	47	47	NUM
easat-950	172	27	]	]	PUNCT
easat-950	172	28	.	.	PUNCT
easat-950	173	1	the	the	DET
easat-950	173	2	stakeholder	stakeholder	NOUN
easat-950	173	3	theory	theory	NOUN
easat-950	173	4	is	be	AUX
easat-950	173	5	the	the	DET
easat-950	173	6	concept	concept	NOUN
easat-950	173	7	whereby	whereby	SCONJ
easat-950	173	8	managers	manager	NOUN
easat-950	173	9	need	need	VERB
easat-950	173	10	to	to	PART
easat-950	173	11	consider	consider	VERB
easat-950	173	12	the	the	DET
easat-950	173	13	interests	interest	NOUN
easat-950	173	14	of	of	ADP
easat-950	173	15	essential	essential	ADJ
easat-950	173	16	stakeholders	stakeholder	NOUN
easat-950	173	17	as	as	ADV
easat-950	173	18	well	well	ADV
easat-950	173	19	as	as	ADP
easat-950	173	20	shareholders	shareholder	NOUN
easat-950	173	21	to	to	PART
easat-950	173	22	boost	boost	VERB
easat-950	173	23	the	the	DET
easat-950	173	24	owners	owner	NOUN
easat-950	173	25	'	'	PART
easat-950	173	26	assets	asset	NOUN
easat-950	173	27	.	.	PUNCT
easat-950	174	1	freeman	freeman	PROPN
easat-950	174	2	,	,	PUNCT
easat-950	174	3	et	et	PROPN
easat-950	174	4	al	al	PROPN
easat-950	174	5	.	.	PUNCT
easat-950	175	1	[	[	X
easat-950	175	2	48	48	NUM
easat-950	175	3	]	]	PUNCT
easat-950	175	4	define	define	VERB
easat-950	175	5	stakeholders	stakeholder	NOUN
easat-950	175	6	as	as	ADP
easat-950	175	7	a	a	DET
easat-950	175	8	group	group	NOUN
easat-950	175	9	of	of	ADP
easat-950	175	10	individuals	individual	NOUN
easat-950	175	11	that	that	PRON
easat-950	175	12	can	can	AUX
easat-950	175	13	influence	influence	VERB
easat-950	175	14	a	a	DET
easat-950	175	15	company	company	NOUN
easat-950	175	16	,	,	PUNCT
easat-950	175	17	assert	assert	VERB
easat-950	175	18	a	a	DET
easat-950	175	19	corporation	corporation	NOUN
easat-950	175	20	,	,	PUNCT
easat-950	175	21	and	and	CCONJ
easat-950	175	22	are	be	AUX
easat-950	175	23	affected	affect	VERB
easat-950	175	24	by	by	ADP
easat-950	175	25	its	its	PRON
easat-950	175	26	productivity	productivity	NOUN
easat-950	175	27	.	.	PUNCT
easat-950	176	1	according	accord	VERB
easat-950	176	2	to	to	ADP
easat-950	176	3	this	this	DET
easat-950	176	4	theory	theory	NOUN
easat-950	176	5	,	,	PUNCT
easat-950	176	6	organizations	organization	NOUN
easat-950	176	7	engaged	engage	VERB
easat-950	176	8	in	in	ADP
easat-950	176	9	esg	esg	NOUN
easat-950	176	10	agendas	agenda	NOUN
easat-950	176	11	will	will	AUX
easat-950	176	12	have	have	VERB
easat-950	176	13	a	a	DET
easat-950	176	14	favorable	favorable	ADJ
easat-950	176	15	influence	influence	NOUN
easat-950	176	16	on	on	ADP
easat-950	176	17	financial	financial	ADJ
easat-950	176	18	performance	performance	NOUN
easat-950	176	19	and	and	CCONJ
easat-950	176	20	are	be	AUX
easat-950	176	21	expected	expect	VERB
easat-950	176	22	to	to	PART
easat-950	176	23	have	have	VERB
easat-950	176	24	a	a	DET
easat-950	176	25	positive	positive	ADJ
easat-950	176	26	relationship	relationship	NOUN
easat-950	176	27	with	with	ADP
easat-950	176	28	one	one	NUM
easat-950	176	29	another	another	DET
easat-950	176	30	.	.	PUNCT
easat-950	177	1	stakeholder	stakeholder	NOUN
easat-950	177	2	theory	theory	NOUN
easat-950	177	3	offers	offer	VERB
easat-950	177	4	a	a	DET
easat-950	177	5	realistic	realistic	ADJ
easat-950	177	6	approach	approach	NOUN
easat-950	177	7	that	that	PRON
easat-950	177	8	urges	urge	VERB
easat-950	177	9	companies	company	NOUN
easat-950	177	10	to	to	PART
easat-950	177	11	be	be	AUX
easat-950	177	12	conscious	conscious	ADJ
easat-950	177	13	of	of	ADP
easat-950	177	14	their	their	PRON
easat-950	177	15	relationships	relationship	NOUN
easat-950	177	16	with	with	ADP
easat-950	177	17	all	all	DET
easat-950	177	18	stakeholders	stakeholder	NOUN
easat-950	177	19	to	to	PART
easat-950	177	20	be	be	AUX
easat-950	177	21	more	more	ADV
easat-950	177	22	successful	successful	ADJ
easat-950	177	23	[	[	X
easat-950	177	24	49	49	NUM
easat-950	177	25	]	]	PUNCT
easat-950	177	26	.	.	PUNCT
easat-950	178	1	surprisingly	surprisingly	ADV
easat-950	178	2	,	,	PUNCT
easat-950	178	3	the	the	DET
easat-950	178	4	stakeholder	stakeholder	NOUN
easat-950	178	5	’s	’s	PART
easat-950	178	6	theory	theory	NOUN
easat-950	178	7	introduced	introduce	VERB
easat-950	178	8	by	by	ADP
easat-950	178	9	freeman	freeman	PROPN
easat-950	178	10	[	[	X
easat-950	178	11	50	50	NUM
easat-950	178	12	]	]	PUNCT
easat-950	178	13	is	be	AUX
easat-950	178	14	closely	closely	ADV
easat-950	178	15	related	relate	VERB
easat-950	178	16	to	to	ADP
easat-950	178	17	one	one	NUM
easat-950	178	18	of	of	ADP
easat-950	178	19	the	the	DET
easat-950	178	20	japanese	japanese	ADJ
easat-950	178	21	principles	principle	NOUN
easat-950	178	22	that	that	PRON
easat-950	178	23	have	have	AUX
easat-950	178	24	been	be	AUX
easat-950	178	25	expanding	expand	VERB
easat-950	178	26	since	since	SCONJ
easat-950	178	27	the	the	DET
easat-950	178	28	edo	edo	PROPN
easat-950	178	29	and	and	CCONJ
easat-950	178	30	meiji	meiji	PROPN
easat-950	178	31	periods	period	NOUN
easat-950	178	32	,	,	PUNCT
easat-950	178	33	which	which	PRON
easat-950	178	34	is	be	AUX
easat-950	178	35	the	the	DET
easat-950	178	36	sampoyoshi	sampoyoshi	PROPN
easat-950	178	37	principle	principle	NOUN
easat-950	178	38	,	,	PUNCT
easat-950	178	39	which	which	PRON
easat-950	178	40	means	mean	VERB
easat-950	178	41	three	three	NUM
easat-950	178	42	-	-	PUNCT
easat-950	178	43	way	way	NOUN
easat-950	178	44	satisfaction	satisfaction	NOUN
easat-950	178	45	.	.	PUNCT
easat-950	179	1	this	this	DET
easat-950	179	2	idea	idea	NOUN
easat-950	179	3	came	come	VERB
easat-950	179	4	from	from	ADP
easat-950	179	5	the	the	DET
easat-950	179	6	group	group	NOUN
easat-950	179	7	of	of	ADP
easat-950	179	8	merchants	merchant	NOUN
easat-950	179	9	known	know	VERB
easat-950	179	10	as	as	ADP
easat-950	179	11	omi	omi	INTJ
easat-950	179	12	shonin	shonin	PROPN
easat-950	179	13	.	.	PUNCT
easat-950	180	1	the	the	DET
easat-950	180	2	idea	idea	NOUN
easat-950	180	3	is	be	AUX
easat-950	180	4	that	that	SCONJ
easat-950	180	5	every	every	DET
easat-950	180	6	business	business	NOUN
easat-950	180	7	must	must	AUX
easat-950	180	8	benefit	benefit	VERB
easat-950	180	9	all	all	DET
easat-950	180	10	parties	party	NOUN
easat-950	180	11	involved	involve	VERB
easat-950	180	12	.	.	PUNCT
easat-950	181	1	this	this	PRON
easat-950	181	2	is	be	AUX
easat-950	181	3	referring	refer	VERB
easat-950	181	4	to	to	ADP
easat-950	181	5	three	three	NUM
easat-950	181	6	specific	specific	ADJ
easat-950	181	7	groups	group	NOUN
easat-950	181	8	,	,	PUNCT
easat-950	181	9	which	which	PRON
easat-950	181	10	are	be	AUX
easat-950	181	11	the	the	DET
easat-950	181	12	seller	seller	NOUN
easat-950	181	13	(	(	PUNCT
easat-950	181	14	urite	urite	PROPN
easat-950	181	15	yoshi	yoshi	PROPN
easat-950	181	16	)	)	PUNCT
easat-950	181	17	,	,	PUNCT
easat-950	181	18	the	the	DET
easat-950	181	19	buyer	buyer	NOUN
easat-950	181	20	(	(	PUNCT
easat-950	181	21	kaite	kaite	PROPN
easat-950	181	22	yoshi	yoshi	PROPN
easat-950	181	23	)	)	PUNCT
easat-950	181	24	,	,	PUNCT
easat-950	181	25	and	and	CCONJ
easat-950	181	26	that	that	SCONJ
easat-950	181	27	society	society	NOUN
easat-950	181	28	(	(	PUNCT
easat-950	181	29	seken	seken	PROPN
easat-950	181	30	yoshi	yoshi	PROPN
easat-950	181	31	)	)	PUNCT
easat-950	181	32	as	as	ADP
easat-950	181	33	a	a	DET
easat-950	181	34	whole	whole	NOUN
easat-950	181	35	.	.	PUNCT
easat-950	182	1	this	this	DET
easat-950	182	2	idea	idea	NOUN
easat-950	182	3	has	have	AUX
easat-950	182	4	been	be	AUX
easat-950	182	5	growing	grow	VERB
easat-950	182	6	throughout	throughout	ADP
easat-950	182	7	the	the	DET
easat-950	182	8	centuries	century	NOUN
easat-950	182	9	and	and	CCONJ
easat-950	182	10	has	have	AUX
easat-950	182	11	become	become	VERB
easat-950	182	12	the	the	DET
easat-950	182	13	main	main	ADJ
easat-950	182	14	principle	principle	NOUN
easat-950	182	15	for	for	ADP
easat-950	182	16	most	most	ADJ
easat-950	182	17	merchants	merchant	NOUN
easat-950	182	18	after	after	ADP
easat-950	182	19	all	all	DET
easat-950	182	20	these	these	DET
easat-950	182	21	years	year	NOUN
easat-950	182	22	.	.	PUNCT
easat-950	183	1	this	this	PRON
easat-950	183	2	shows	show	VERB
easat-950	183	3	that	that	SCONJ
easat-950	183	4	the	the	DET
easat-950	183	5	earlier	early	ADJ
easat-950	183	6	centuries	century	NOUN
easat-950	183	7	were	be	AUX
easat-950	183	8	getting	get	VERB
easat-950	183	9	the	the	DET
easat-950	183	10	ideas	idea	NOUN
easat-950	183	11	and	and	CCONJ
easat-950	183	12	the	the	DET
easat-950	183	13	importance	importance	NOUN
easat-950	183	14	of	of	ADP
easat-950	183	15	the	the	DET
easat-950	183	16	principle	principle	NOUN
easat-950	183	17	specifically	specifically	ADV
easat-950	183	18	on	on	ADP
easat-950	183	19	how	how	SCONJ
easat-950	183	20	important	important	ADJ
easat-950	183	21	these	these	DET
easat-950	183	22	ideas	idea	NOUN
easat-950	183	23	are	be	AUX
easat-950	183	24	to	to	ADP
easat-950	183	25	protecting	protect	VERB
easat-950	183	26	the	the	DET
easat-950	183	27	performance	performance	NOUN
easat-950	183	28	of	of	ADP
easat-950	183	29	their	their	PRON
easat-950	183	30	companies	company	NOUN
easat-950	183	31	.	.	PUNCT
easat-950	184	1	in	in	ADP
easat-950	184	2	recent	recent	ADJ
easat-950	184	3	years	year	NOUN
easat-950	184	4	,	,	PUNCT
easat-950	184	5	research	research	NOUN
easat-950	184	6	has	have	AUX
easat-950	184	7	explored	explore	VERB
easat-950	184	8	the	the	DET
easat-950	184	9	ways	way	NOUN
easat-950	184	10	in	in	ADP
easat-950	184	11	which	which	PRON
easat-950	184	12	stakeholder	stakeholder	NOUN
easat-950	184	13	theory	theory	NOUN
easat-950	184	14	can	can	AUX
easat-950	184	15	inform	inform	VERB
easat-950	184	16	and	and	CCONJ
easat-950	184	17	enhance	enhance	VERB
easat-950	184	18	corporate	corporate	ADJ
easat-950	184	19	esg	esg	NOUN
easat-950	184	20	performance	performance	NOUN
easat-950	184	21	and	and	CCONJ
easat-950	184	22	the	the	DET
easat-950	184	23	potential	potential	NOUN
easat-950	184	24	for	for	ADP
easat-950	184	25	such	such	ADJ
easat-950	184	26	performance	performance	NOUN
easat-950	184	27	to	to	PART
easat-950	184	28	positively	positively	ADV
easat-950	184	29	impact	impact	VERB
easat-950	184	30	financial	financial	ADJ
easat-950	184	31	outcomes	outcome	NOUN
easat-950	184	32	.	.	PUNCT
easat-950	185	1	esg	esg	NOUN
easat-950	185	2	aspects	aspect	NOUN
easat-950	185	3	are	be	AUX
easat-950	185	4	under	under	ADP
easat-950	185	5	pressure	pressure	NOUN
easat-950	185	6	by	by	ADP
easat-950	185	7	stakeholders	stakeholder	NOUN
easat-950	185	8	to	to	PART
easat-950	185	9	ensure	ensure	VERB
easat-950	185	10	the	the	DET
easat-950	185	11	companies	company	NOUN
easat-950	185	12	they	they	PRON
easat-950	185	13	engage	engage	VERB
easat-950	185	14	with	with	ADP
easat-950	185	15	remain	remain	VERB
easat-950	185	16	competitive	competitive	ADJ
easat-950	185	17	.	.	PUNCT
easat-950	186	1	zhang	zhang	PROPN
easat-950	186	2	and	and	CCONJ
easat-950	186	3	liu	liu	PROPN
easat-950	187	1	[	[	X
easat-950	187	2	33	33	NUM
easat-950	187	3	]	]	PUNCT
easat-950	187	4	support	support	NOUN
easat-950	187	5	instrumental	instrumental	ADJ
easat-950	187	6	stakeholder	stakeholder	NOUN
easat-950	187	7	theory	theory	NOUN
easat-950	187	8	in	in	ADP
easat-950	187	9	understanding	understand	VERB
easat-950	187	10	the	the	DET
easat-950	187	11	impact	impact	NOUN
easat-950	187	12	of	of	ADP
easat-950	187	13	esg	esg	NOUN
easat-950	187	14	performance	performance	NOUN
easat-950	187	15	on	on	ADP
easat-950	187	16	the	the	DET
easat-950	187	17	flexibility	flexibility	NOUN
easat-950	187	18	of	of	ADP
easat-950	187	19	china	china	PROPN
easat-950	187	20	’s	’s	PART
easat-950	187	21	listed	list	VERB
easat-950	187	22	firms	firm	NOUN
easat-950	187	23	’	’	PART
easat-950	187	24	financial	financial	ADJ
easat-950	187	25	performance	performance	NOUN
easat-950	187	26	and	and	CCONJ
easat-950	187	27	found	find	VERB
easat-950	187	28	that	that	SCONJ
easat-950	187	29	esg	esg	PROPN
easat-950	187	30	performance	performance	NOUN
easat-950	187	31	substantially	substantially	ADV
easat-950	187	32	improves	improve	VERB
easat-950	187	33	financial	financial	ADJ
easat-950	187	34	flexibility	flexibility	NOUN
easat-950	187	35	.	.	PUNCT
easat-950	188	1	environmental	environmental	ADJ
easat-950	188	2	assessment	assessment	NOUN
easat-950	188	3	criteria	criterion	NOUN
easat-950	188	4	will	will	AUX
easat-950	188	5	help	help	VERB
easat-950	188	6	stakeholders	stakeholder	NOUN
easat-950	188	7	recognize	recognize	VERB
easat-950	188	8	an	an	DET
easat-950	188	9	organization	organization	NOUN
easat-950	188	10	's	's	PART
easat-950	188	11	influence	influence	NOUN
easat-950	188	12	on	on	ADP
easat-950	188	13	the	the	DET
easat-950	188	14	environment	environment	NOUN
easat-950	188	15	and	and	CCONJ
easat-950	188	16	climate	climate	NOUN
easat-950	188	17	,	,	PUNCT
easat-950	188	18	like	like	ADP
easat-950	188	19	its	its	PRON
easat-950	188	20	greenhouse	greenhouse	NOUN
easat-950	188	21	gas	gas	NOUN
easat-950	188	22	emissions	emission	NOUN
easat-950	188	23	and	and	CCONJ
easat-950	188	24	its	its	PRON
easat-950	188	25	management	management	NOUN
easat-950	188	26	’s	’s	PART
easat-950	188	27	stewardship	stewardship	NOUN
easat-950	188	28	over	over	ADP
easat-950	188	29	natural	natural	ADJ
easat-950	188	30	resources	resource	NOUN
easat-950	188	31	like	like	ADP
easat-950	188	32	fresh	fresh	ADJ
easat-950	188	33	water	water	NOUN
easat-950	188	34	.	.	PUNCT
easat-950	189	1	next	next	ADV
easat-950	189	2	,	,	PUNCT
easat-950	189	3	the	the	DET
easat-950	189	4	social	social	ADJ
easat-950	189	5	pillar	pillar	NOUN
easat-950	189	6	analyses	analyse	VERB
easat-950	189	7	an	an	DET
easat-950	189	8	organization	organization	NOUN
easat-950	189	9	's	's	PART
easat-950	189	10	social	social	ADJ
easat-950	189	11	effects	effect	NOUN
easat-950	189	12	.	.	PUNCT
easat-950	190	1	it	it	PRON
easat-950	190	2	analyses	analyse	VERB
easat-950	190	3	how	how	SCONJ
easat-950	190	4	well	well	ADV
easat-950	190	5	the	the	DET
easat-950	190	6	organization	organization	NOUN
easat-950	190	7	’s	’s	PART
easat-950	190	8	leadership	leadership	NOUN
easat-950	190	9	supervises	supervise	VERB
easat-950	190	10	the	the	DET
easat-950	190	11	relationships	relationship	NOUN
easat-950	190	12	with	with	ADP
easat-950	190	13	stakeholders	stakeholder	NOUN
easat-950	190	14	.	.	PUNCT
easat-950	191	1	aspects	aspect	NOUN
easat-950	191	2	commonly	commonly	ADV
easat-950	191	3	taken	take	VERB
easat-950	191	4	into	into	ADP
easat-950	191	5	consideration	consideration	NOUN
easat-950	191	6	are	be	AUX
easat-950	191	7	fair	fair	ADJ
easat-950	191	8	wages	wage	NOUN
easat-950	191	9	for	for	ADP
easat-950	191	10	the	the	DET
easat-950	191	11	employees	employee	NOUN
easat-950	191	12	,	,	PUNCT
easat-950	191	13	generating	generate	VERB
easat-950	191	14	an	an	DET
easat-950	191	15	optimistic	optimistic	ADJ
easat-950	191	16	mindset	mindset	NOUN
easat-950	191	17	in	in	ADP
easat-950	191	18	the	the	DET
easat-950	191	19	community	community	NOUN
easat-950	191	20	’s	’s	PART
easat-950	191	21	workplace	workplace	NOUN
easat-950	191	22	,	,	PUNCT
easat-950	191	23	and	and	CCONJ
easat-950	191	24	taking	take	VERB
easat-950	191	25	responsibility	responsibility	NOUN
easat-950	191	26	for	for	ADP
easat-950	191	27	the	the	DET
easat-950	191	28	schedules	schedule	NOUN
easat-950	191	29	and	and	CCONJ
easat-950	191	30	decisiveness	decisiveness	NOUN
easat-950	191	31	of	of	ADP
easat-950	191	32	supply	supply	NOUN
easat-950	191	33	chain	chain	NOUN
easat-950	191	34	partners	partner	NOUN
easat-950	191	35	in	in	ADP
easat-950	191	36	other	other	ADJ
easat-950	191	37	parts	part	NOUN
easat-950	191	38	of	of	ADP
easat-950	191	39	the	the	DET
easat-950	191	40	world	world	NOUN
easat-950	191	41	.	.	PUNCT
easat-950	192	1	stakeholder	stakeholder	NOUN
easat-950	192	2	participation	participation	NOUN
easat-950	192	3	in	in	ADP
easat-950	192	4	management	management	NOUN
easat-950	192	5	has	have	VERB
easat-950	192	6	an	an	DET
easat-950	192	7	impact	impact	NOUN
easat-950	192	8	on	on	ADP
easat-950	192	9	the	the	DET
easat-950	192	10	social	social	ADJ
easat-950	192	11	component	component	NOUN
easat-950	192	12	of	of	ADP
easat-950	192	13	esg	esg	PROPN
easat-950	192	14	’s	’s	PART
easat-950	192	15	operational	operational	ADJ
easat-950	192	16	efficiency	efficiency	NOUN
easat-950	192	17	[	[	X
easat-950	192	18	51	51	NUM
easat-950	192	19	]	]	PUNCT
easat-950	192	20	.	.	PUNCT
easat-950	193	1	on	on	ADP
easat-950	193	2	the	the	DET
easat-950	193	3	other	other	ADJ
easat-950	193	4	hand	hand	NOUN
easat-950	193	5	,	,	PUNCT
easat-950	193	6	the	the	DET
easat-950	193	7	governance	governance	NOUN
easat-950	193	8	pillar	pillar	NOUN
easat-950	193	9	focuses	focus	VERB
easat-950	193	10	on	on	ADP
easat-950	193	11	how	how	SCONJ
easat-950	193	12	the	the	DET
easat-950	193	13	firm	firm	NOUN
easat-950	193	14	is	be	AUX
easat-950	193	15	led	lead	VERB
easat-950	193	16	and	and	CCONJ
easat-950	193	17	managed	manage	VERB
easat-950	193	18	.	.	PUNCT
easat-950	194	1	according	accord	VERB
easat-950	194	2	to	to	ADP
easat-950	194	3	ouni	ouni	PROPN
easat-950	194	4	,	,	PUNCT
easat-950	194	5	et	et	PROPN
easat-950	194	6	al	al	PROPN
easat-950	194	7	.	.	PUNCT
easat-950	195	1	[	[	X
easat-950	195	2	52	52	NUM
easat-950	195	3	]	]	PUNCT
easat-950	195	4	the	the	DET
easat-950	195	5	stakeholder	stakeholder	NOUN
easat-950	195	6	theory	theory	NOUN
easat-950	195	7	offers	offer	VERB
easat-950	195	8	a	a	DET
easat-950	195	9	more	more	ADV
easat-950	195	10	comprehensive	comprehensive	ADJ
easat-950	195	11	paradigm	paradigm	NOUN
easat-950	195	12	for	for	ADP
easat-950	195	13	deriving	derive	VERB
easat-950	195	14	the	the	DET
easat-950	195	15	structure	structure	NOUN
easat-950	195	16	of	of	ADP
easat-950	195	17	a	a	DET
easat-950	195	18	board	board	NOUN
easat-950	195	19	and	and	CCONJ
easat-950	195	20	the	the	DET
easat-950	195	21	diversification	diversification	NOUN
easat-950	195	22	of	of	ADP
easat-950	195	23	its	its	PRON
easat-950	195	24	members	member	NOUN
easat-950	195	25	.	.	PUNCT
easat-950	196	1	what	what	PRON
easat-950	196	2	stakeholders	stakeholder	NOUN
easat-950	196	3	are	be	AUX
easat-950	196	4	aiming	aim	VERB
easat-950	196	5	at	at	ADP
easat-950	196	6	is	be	AUX
easat-950	196	7	another	another	DET
easat-950	196	8	method	method	NOUN
easat-950	196	9	of	of	ADP
easat-950	196	10	evaluating	evaluate	VERB
easat-950	196	11	a	a	DET
easat-950	196	12	company	company	NOUN
easat-950	196	13	without	without	ADP
easat-950	196	14	looking	look	VERB
easat-950	196	15	at	at	ADP
easat-950	196	16	its	its	PRON
easat-950	196	17	balance	balance	NOUN
easat-950	196	18	sheet	sheet	NOUN
easat-950	196	19	but	but	CCONJ
easat-950	196	20	instead	instead	ADV
easat-950	196	21	,	,	PUNCT
easat-950	196	22	at	at	ADP
easat-950	196	23	how	how	SCONJ
easat-950	196	24	it	it	PRON
easat-950	196	25	influences	influence	VERB
easat-950	196	26	the	the	DET
easat-950	196	27	general	general	ADJ
easat-950	196	28	external	external	ADJ
easat-950	196	29	society	society	NOUN
easat-950	196	30	.	.	PUNCT
easat-950	197	1	this	this	PRON
easat-950	197	2	shows	show	VERB
easat-950	197	3	that	that	SCONJ
easat-950	197	4	the	the	PRON
easat-950	197	5	higher	high	ADJ
easat-950	197	6	the	the	DET
easat-950	197	7	degree	degree	NOUN
easat-950	197	8	of	of	ADP
easat-950	197	9	corporate	corporate	ADJ
easat-950	197	10	governance	governance	NOUN
easat-950	197	11	,	,	PUNCT
easat-950	197	12	the	the	PRON
easat-950	197	13	better	well	ADJ
easat-950	197	14	the	the	DET
easat-950	197	15	organization	organization	NOUN
easat-950	197	16	's	's	PART
easat-950	197	17	financial	financial	ADJ
easat-950	197	18	performance	performance	NOUN
easat-950	197	19	,	,	PUNCT
easat-950	197	20	as	as	SCONJ
easat-950	197	21	it	it	PRON
easat-950	197	22	prioritizes	prioritize	VERB
easat-950	197	23	the	the	DET
easat-950	197	24	best	good	ADJ
easat-950	197	25	interests	interest	NOUN
easat-950	197	26	of	of	ADP
easat-950	197	27	both	both	CCONJ
easat-950	197	28	the	the	DET
easat-950	197	29	shareholders	shareholder	NOUN
easat-950	197	30	and	and	CCONJ
easat-950	197	31	stakeholders	stakeholder	NOUN
easat-950	197	32	.	.	PUNCT
easat-950	198	1	overall	overall	ADV
easat-950	198	2	,	,	PUNCT
easat-950	198	3	the	the	DET
easat-950	198	4	results	result	NOUN
easat-950	198	5	of	of	ADP
easat-950	198	6	these	these	DET
easat-950	198	7	studies	study	NOUN
easat-950	198	8	indicate	indicate	VERB
easat-950	198	9	that	that	SCONJ
easat-950	198	10	there	there	PRON
easat-950	198	11	may	may	AUX
easat-950	198	12	be	be	AUX
easat-950	198	13	a	a	DET
easat-950	198	14	positive	positive	ADJ
easat-950	198	15	association	association	NOUN
easat-950	198	16	between	between	ADP
easat-950	198	17	242	242	NUM
easat-950	198	18	edelweiss	edelweiss	PROPN
easat-950	198	19	applied	apply	VERB
easat-950	198	20	science	science	NOUN
easat-950	198	21	and	and	CCONJ
easat-950	198	22	technology	technology	NOUN
easat-950	198	23	issn	issn	PROPN
easat-950	198	24	:	:	PUNCT
easat-950	198	25	2576	2576	NUM
easat-950	198	26	-	-	SYM
easat-950	198	27	8484	8484	NUM
easat-950	198	28	vol	vol	NOUN
easat-950	198	29	.	.	PROPN
easat-950	198	30	8	8	NUM
easat-950	198	31	,	,	PUNCT
easat-950	198	32	no	no	INTJ
easat-950	198	33	.	.	NOUN
easat-950	199	1	3	3	NUM
easat-950	199	2	:	:	SYM
easat-950	199	3	236	236	NUM
easat-950	199	4	-	-	SYM
easat-950	199	5	258	258	NUM
easat-950	199	6	,	,	PUNCT
easat-950	199	7	2024	2024	NUM
easat-950	199	8	doi	doi	NOUN
easat-950	199	9	:	:	PUNCT
easat-950	199	10	10.55214/25768484.v8i3.950	10.55214/25768484.v8i3.950	NUM
easat-950	199	11	©	©	PROPN
easat-950	199	12	2024	2024	NUM
easat-950	199	13	by	by	ADP
easat-950	199	14	the	the	DET
easat-950	199	15	authors	author	NOUN
easat-950	199	16	;	;	PUNCT
easat-950	199	17	licensee	licensee	PROPN
easat-950	199	18	learning	learning	NOUN
easat-950	199	19	gate	gate	PROPN
easat-950	199	20	stakeholder	stakeholder	PROPN
easat-950	199	21	theory	theory	NOUN
easat-950	199	22	,	,	PUNCT
easat-950	199	23	esg	esg	NOUN
easat-950	199	24	performance	performance	NOUN
easat-950	199	25	,	,	PUNCT
easat-950	199	26	and	and	CCONJ
easat-950	199	27	financial	financial	ADJ
easat-950	199	28	performance	performance	NOUN
easat-950	199	29	.	.	PUNCT
easat-950	200	1	by	by	ADP
easat-950	200	2	prioritizing	prioritize	VERB
easat-950	200	3	the	the	DET
easat-950	200	4	interests	interest	NOUN
easat-950	200	5	of	of	ADP
easat-950	200	6	all	all	DET
easat-950	200	7	stakeholders	stakeholder	NOUN
easat-950	200	8	and	and	CCONJ
easat-950	200	9	striving	strive	VERB
easat-950	200	10	for	for	ADP
easat-950	200	11	long	long	ADJ
easat-950	200	12	-	-	PUNCT
easat-950	200	13	term	term	NOUN
easat-950	200	14	sustainability	sustainability	NOUN
easat-950	200	15	,	,	PUNCT
easat-950	200	16	corporations	corporation	NOUN
easat-950	200	17	may	may	AUX
easat-950	200	18	be	be	AUX
easat-950	200	19	able	able	ADJ
easat-950	200	20	to	to	PART
easat-950	200	21	improve	improve	VERB
easat-950	200	22	th	th	PRON
easat-950	200	23	eir	eir	PROPN
easat-950	200	24	esg	esg	NOUN
easat-950	200	25	performance	performance	NOUN
easat-950	200	26	,	,	PUNCT
easat-950	200	27	which	which	PRON
easat-950	200	28	in	in	ADP
easat-950	200	29	turn	turn	NOUN
easat-950	200	30	will	will	AUX
easat-950	200	31	lead	lead	VERB
easat-950	200	32	to	to	ADP
easat-950	200	33	improved	improve	VERB
easat-950	200	34	financial	financial	ADJ
easat-950	200	35	returns	return	NOUN
easat-950	200	36	.	.	PUNCT
easat-950	201	1	2.6	2.6	NUM
easat-950	201	2	.	.	PUNCT
easat-950	202	1	theoretical	theoretical	ADJ
easat-950	202	2	framework	framework	NOUN
easat-950	202	3	the	the	DET
easat-950	202	4	figure	figure	NOUN
easat-950	202	5	shows	show	VERB
easat-950	202	6	the	the	DET
easat-950	202	7	theoretical	theoretical	ADJ
easat-950	202	8	framework	framework	NOUN
easat-950	202	9	for	for	ADP
easat-950	202	10	the	the	DET
easat-950	202	11	study	study	NOUN
easat-950	202	12	(	(	PUNCT
easat-950	202	13	figure	figure	NOUN
easat-950	202	14	1	1	NUM
easat-950	202	15	)	)	PUNCT
easat-950	202	16	.	.	PUNCT
easat-950	203	1	the	the	DET
easat-950	203	2	study	study	NOUN
easat-950	203	3	adopts	adopt	VERB
easat-950	203	4	stakeholder	stakeholder	NOUN
easat-950	203	5	theory	theory	NOUN
easat-950	203	6	in	in	ADP
easat-950	203	7	explaining	explain	VERB
easat-950	203	8	the	the	DET
easat-950	203	9	causal	causal	ADJ
easat-950	203	10	effect	effect	NOUN
easat-950	203	11	of	of	ADP
easat-950	203	12	the	the	DET
easat-950	203	13	topic	topic	NOUN
easat-950	203	14	.	.	PUNCT
easat-950	204	1	in	in	ADP
easat-950	204	2	essence	essence	NOUN
easat-950	204	3	,	,	PUNCT
easat-950	204	4	a	a	DET
easat-950	204	5	corporation	corporation	NOUN
easat-950	204	6	’s	’s	PART
easat-950	204	7	ability	ability	NOUN
easat-950	204	8	to	to	PART
easat-950	204	9	achieve	achieve	VERB
easat-950	204	10	prolonged	prolonged	ADJ
easat-950	204	11	sustainability	sustainability	NOUN
easat-950	204	12	is	be	AUX
easat-950	204	13	defined	define	VERB
easat-950	204	14	by	by	ADP
easat-950	204	15	its	its	PRON
easat-950	204	16	interactions	interaction	NOUN
easat-950	204	17	with	with	ADP
easat-950	204	18	abundant	abundant	ADJ
easat-950	204	19	stakeholders	stakeholder	NOUN
easat-950	204	20	.	.	PUNCT
easat-950	205	1	pulino	pulino	PROPN
easat-950	205	2	,	,	PUNCT
easat-950	205	3	et	et	PROPN
easat-950	205	4	al	al	PROPN
easat-950	205	5	.	.	PUNCT
easat-950	206	1	[	[	X
easat-950	206	2	53	53	NUM
easat-950	206	3	]	]	PUNCT
easat-950	206	4	also	also	ADV
easat-950	206	5	agree	agree	VERB
easat-950	206	6	with	with	ADP
easat-950	206	7	the	the	DET
easat-950	206	8	fact	fact	NOUN
easat-950	206	9	that	that	SCONJ
easat-950	206	10	the	the	DET
easat-950	206	11	stakeholders	stakeholder	NOUN
easat-950	206	12	will	will	AUX
easat-950	206	13	be	be	AUX
easat-950	206	14	happier	happy	ADJ
easat-950	206	15	with	with	ADP
easat-950	206	16	a	a	DET
easat-950	206	17	higher	high	ADJ
easat-950	206	18	level	level	NOUN
easat-950	206	19	of	of	ADP
easat-950	206	20	non	non	ADJ
easat-950	206	21	-	-	ADJ
easat-950	206	22	financial	financial	ADJ
easat-950	206	23	performance	performance	NOUN
easat-950	206	24	,	,	PUNCT
easat-950	206	25	which	which	PRON
easat-950	206	26	illustrates	illustrate	VERB
easat-950	206	27	that	that	SCONJ
easat-950	206	28	the	the	DET
easat-950	206	29	firm	firm	NOUN
easat-950	206	30	has	have	VERB
easat-950	206	31	a	a	DET
easat-950	206	32	high	high	ADJ
easat-950	206	33	level	level	NOUN
easat-950	206	34	of	of	ADP
easat-950	206	35	responsibility	responsibility	NOUN
easat-950	206	36	and	and	CCONJ
easat-950	206	37	transparency	transparency	NOUN
easat-950	206	38	.	.	PUNCT
easat-950	207	1	the	the	DET
easat-950	207	2	study	study	NOUN
easat-950	207	3	expects	expect	VERB
easat-950	207	4	a	a	DET
easat-950	207	5	significant	significant	ADJ
easat-950	207	6	positive	positive	ADJ
easat-950	207	7	effect	effect	NOUN
easat-950	207	8	on	on	ADP
easat-950	207	9	the	the	DET
easat-950	207	10	environmental	environmental	ADJ
easat-950	207	11	,	,	PUNCT
easat-950	207	12	social	social	ADJ
easat-950	207	13	,	,	PUNCT
easat-950	207	14	and	and	CCONJ
easat-950	207	15	governance	governance	NOUN
easat-950	207	16	(	(	PUNCT
easat-950	207	17	esg	esg	NOUN
easat-950	207	18	)	)	PUNCT
easat-950	207	19	performance	performance	NOUN
easat-950	207	20	of	of	ADP
easat-950	207	21	the	the	DET
easat-950	207	22	financial	financial	ADJ
easat-950	207	23	performance	performance	NOUN
easat-950	207	24	of	of	ADP
easat-950	207	25	publicly	publicly	ADV
easat-950	207	26	listed	list	VERB
easat-950	207	27	companies	company	NOUN
easat-950	207	28	in	in	ADP
easat-950	207	29	japan	japan	PROPN
easat-950	207	30	.	.	PUNCT
easat-950	208	1	this	this	PRON
easat-950	208	2	is	be	AUX
easat-950	208	3	in	in	ADP
easat-950	208	4	line	line	NOUN
easat-950	208	5	with	with	ADP
easat-950	208	6	the	the	DET
easat-950	208	7	study	study	NOUN
easat-950	208	8	by	by	ADP
easat-950	208	9	shakil	shakil	NOUN
easat-950	208	10	[	[	X
easat-950	208	11	54	54	NUM
easat-950	208	12	]	]	PUNCT
easat-950	208	13	which	which	PRON
easat-950	208	14	shows	show	VERB
easat-950	208	15	that	that	SCONJ
easat-950	208	16	higher	high	ADJ
easat-950	208	17	environmental	environmental	ADJ
easat-950	208	18	,	,	PUNCT
easat-950	208	19	social	social	ADJ
easat-950	208	20	,	,	PUNCT
easat-950	208	21	and	and	CCONJ
easat-950	208	22	governance	governance	NOUN
easat-950	208	23	(	(	PUNCT
easat-950	208	24	esg	esg	NOUN
easat-950	208	25	)	)	PUNCT
easat-950	208	26	performance	performance	NOUN
easat-950	208	27	will	will	AUX
easat-950	208	28	lead	lead	VERB
easat-950	208	29	to	to	ADP
easat-950	208	30	higher	high	ADJ
easat-950	208	31	financial	financial	ADJ
easat-950	208	32	performance	performance	NOUN
easat-950	208	33	.	.	PUNCT
easat-950	209	1	this	this	DET
easat-950	209	2	study	study	NOUN
easat-950	209	3	includes	include	VERB
easat-950	209	4	those	those	DET
easat-950	209	5	three	three	NUM
easat-950	209	6	factors	factor	NOUN
easat-950	209	7	as	as	ADP
easat-950	209	8	the	the	DET
easat-950	209	9	independent	independent	ADJ
easat-950	209	10	variables	variable	NOUN
easat-950	209	11	to	to	PART
easat-950	209	12	support	support	VERB
easat-950	209	13	the	the	DET
easat-950	209	14	dependent	dependent	ADJ
easat-950	209	15	variable	variable	NOUN
easat-950	209	16	.	.	PUNCT
easat-950	210	1	figure	figure	NOUN
easat-950	210	2	1	1	NUM
easat-950	210	3	.	.	PUNCT
easat-950	210	4	theoretical	theoretical	ADJ
easat-950	210	5	framework	framework	NOUN
easat-950	210	6	.	.	PUNCT
easat-950	211	1	2.7	2.7	NUM
easat-950	211	2	.	.	PUNCT
easat-950	211	3	hypotheses	hypothese	VERB
easat-950	211	4	development	development	NOUN
easat-950	211	5	to	to	PART
easat-950	211	6	gain	gain	VERB
easat-950	211	7	an	an	DET
easat-950	211	8	extensive	extensive	ADJ
easat-950	211	9	review	review	NOUN
easat-950	211	10	of	of	ADP
easat-950	211	11	the	the	DET
easat-950	211	12	impact	impact	NOUN
easat-950	211	13	of	of	ADP
easat-950	211	14	environmental	environmental	ADJ
easat-950	211	15	,	,	PUNCT
easat-950	211	16	social	social	ADJ
easat-950	211	17	,	,	PUNCT
easat-950	211	18	and	and	CCONJ
easat-950	211	19	governance	governance	NOUN
easat-950	211	20	(	(	PUNCT
easat-950	211	21	esg	esg	NOUN
easat-950	211	22	)	)	PUNCT
easat-950	211	23	performance	performance	NOUN
easat-950	211	24	on	on	ADP
easat-950	211	25	the	the	DET
easat-950	211	26	financial	financial	ADJ
easat-950	211	27	performance	performance	NOUN
easat-950	211	28	of	of	ADP
easat-950	211	29	publicly	publicly	ADV
easat-950	211	30	listed	list	VERB
easat-950	211	31	companies	company	NOUN
easat-950	211	32	in	in	ADP
easat-950	211	33	japan	japan	PROPN
easat-950	211	34	,	,	PUNCT
easat-950	211	35	this	this	DET
easat-950	211	36	study	study	NOUN
easat-950	211	37	explores	explore	VERB
easat-950	211	38	three	three	NUM
easat-950	211	39	hypotheses	hypothesis	NOUN
easat-950	211	40	to	to	PART
easat-950	211	41	support	support	VERB
easat-950	211	42	the	the	DET
easat-950	211	43	variables	variable	NOUN
easat-950	211	44	.	.	PUNCT
easat-950	212	1	the	the	DET
easat-950	212	2	following	follow	VERB
easat-950	212	3	is	be	AUX
easat-950	212	4	the	the	DET
easat-950	212	5	development	development	NOUN
easat-950	212	6	of	of	ADP
easat-950	212	7	hypotheses	hypothesis	NOUN
easat-950	212	8	:	:	PUNCT
easat-950	212	9	2.7.1	2.7.1	NUM
easat-950	212	10	.	.	PUNCT
easat-950	213	1	the	the	DET
easat-950	213	2	impact	impact	NOUN
easat-950	213	3	of	of	ADP
easat-950	213	4	environmental	environmental	ADJ
easat-950	213	5	performance	performance	NOUN
easat-950	213	6	on	on	ADP
easat-950	213	7	financial	financial	ADJ
easat-950	213	8	performance	performance	NOUN
easat-950	213	9	environmental	environmental	ADJ
easat-950	213	10	consciousness	consciousness	NOUN
easat-950	213	11	has	have	AUX
easat-950	213	12	grown	grow	VERB
easat-950	213	13	in	in	ADP
easat-950	213	14	importance	importance	NOUN
easat-950	213	15	as	as	ADP
easat-950	213	16	a	a	DET
easat-950	213	17	result	result	NOUN
easat-950	213	18	of	of	ADP
easat-950	213	19	increased	increase	VERB
easat-950	213	20	awareness	awareness	NOUN
easat-950	213	21	of	of	ADP
easat-950	213	22	climate	climate	NOUN
easat-950	213	23	change	change	NOUN
easat-950	213	24	and	and	CCONJ
easat-950	213	25	global	global	ADJ
easat-950	213	26	warming	warming	NOUN
easat-950	213	27	.	.	PUNCT
easat-950	214	1	the	the	DET
easat-950	214	2	environmental	environmental	ADJ
easat-950	214	3	factor	factor	NOUN
easat-950	214	4	consists	consist	VERB
easat-950	214	5	of	of	ADP
easat-950	214	6	how	how	SCONJ
easat-950	214	7	a	a	DET
easat-950	214	8	company	company	NOUN
easat-950	214	9	manages	manage	VERB
easat-950	214	10	environmental	environmental	ADJ
easat-950	214	11	issues	issue	NOUN
easat-950	214	12	such	such	ADJ
easat-950	214	13	as	as	ADP
easat-950	214	14	pollution	pollution	NOUN
easat-950	214	15	,	,	PUNCT
easat-950	214	16	waste	waste	NOUN
easat-950	214	17	management	management	NOUN
easat-950	214	18	,	,	PUNCT
easat-950	214	19	deforestation	deforestation	NOUN
easat-950	214	20	,	,	PUNCT
easat-950	214	21	carbon	carbon	NOUN
easat-950	214	22	dioxide	dioxide	NOUN
easat-950	214	23	emissions	emission	NOUN
easat-950	214	24	,	,	PUNCT
easat-950	214	25	and	and	CCONJ
easat-950	214	26	climate	climate	NOUN
easat-950	214	27	change	change	NOUN
easat-950	214	28	.	.	PUNCT
easat-950	215	1	globally	globally	ADV
easat-950	215	2	,	,	PUNCT
easat-950	215	3	corporations	corporation	NOUN
easat-950	215	4	adopt	adopt	VERB
easat-950	215	5	sustainable	sustainable	ADJ
easat-950	215	6	initiatives	initiative	NOUN
easat-950	215	7	to	to	PART
easat-950	215	8	lessen	lessen	VERB
easat-950	215	9	the	the	DET
easat-950	215	10	environmental	environmental	ADJ
easat-950	215	11	impacts	impact	NOUN
easat-950	215	12	generated	generate	VERB
easat-950	215	13	and	and	CCONJ
easat-950	215	14	thus	thus	ADV
easat-950	215	15	improve	improve	VERB
easat-950	215	16	their	their	PRON
easat-950	215	17	financial	financial	ADJ
easat-950	215	18	performance	performance	NOUN
easat-950	215	19	.	.	PUNCT
easat-950	216	1	according	accord	VERB
easat-950	216	2	to	to	ADP
easat-950	216	3	alsayegh	alsayegh	PROPN
easat-950	216	4	,	,	PUNCT
easat-950	216	5	et	et	PROPN
easat-950	216	6	al	al	PROPN
easat-950	216	7	.	.	PUNCT
easat-950	217	1	[	[	X
easat-950	217	2	55	55	NUM
easat-950	217	3	]	]	PUNCT
easat-950	217	4	there	there	PRON
easat-950	217	5	has	have	AUX
easat-950	217	6	been	be	AUX
easat-950	217	7	an	an	DET
easat-950	217	8	increased	increase	VERB
easat-950	217	9	demand	demand	NOUN
easat-950	217	10	from	from	ADP
easat-950	217	11	investors	investor	NOUN
easat-950	217	12	for	for	ADP
easat-950	217	13	sustainable	sustainable	ADJ
easat-950	217	14	environmental	environmental	ADJ
easat-950	217	15	performance	performance	NOUN
easat-950	217	16	,	,	PUNCT
easat-950	217	17	which	which	PRON
easat-950	217	18	reflects	reflect	VERB
easat-950	217	19	the	the	DET
easat-950	217	20	more	more	ADV
easat-950	217	21	environmentally	environmentally	ADV
easat-950	217	22	friendly	friendly	ADJ
easat-950	217	23	approach	approach	NOUN
easat-950	217	24	practiced	practice	VERB
easat-950	217	25	by	by	ADP
easat-950	217	26	more	more	ADJ
easat-950	217	27	corporations	corporation	NOUN
easat-950	217	28	.	.	PUNCT
easat-950	218	1	naughton	naughton	PROPN
easat-950	218	2	,	,	PUNCT
easat-950	218	3	et	et	PROPN
easat-950	218	4	al	al	PROPN
easat-950	218	5	.	.	PUNCT
easat-950	219	1	[	[	X
easat-950	219	2	56	56	NUM
easat-950	219	3	]	]	PUNCT
easat-950	219	4	stated	state	VERB
easat-950	219	5	that	that	SCONJ
easat-950	219	6	investors	investor	NOUN
easat-950	219	7	view	view	VERB
easat-950	219	8	companies	company	NOUN
easat-950	219	9	with	with	ADP
easat-950	219	10	243	243	NUM
easat-950	219	11	edelweiss	edelweiss	PROPN
easat-950	219	12	applied	apply	VERB
easat-950	219	13	science	science	NOUN
easat-950	219	14	and	and	CCONJ
easat-950	219	15	technology	technology	NOUN
easat-950	219	16	issn	issn	PROPN
easat-950	219	17	:	:	PUNCT
easat-950	219	18	2576	2576	NUM
easat-950	219	19	-	-	SYM
easat-950	219	20	8484	8484	NUM
easat-950	219	21	vol	vol	NOUN
easat-950	219	22	.	.	PROPN
easat-950	219	23	8	8	NUM
easat-950	219	24	,	,	PUNCT
easat-950	219	25	no	no	INTJ
easat-950	219	26	.	.	NOUN
easat-950	220	1	3	3	NUM
easat-950	220	2	:	:	SYM
easat-950	220	3	236	236	NUM
easat-950	220	4	-	-	SYM
easat-950	220	5	258	258	NUM
easat-950	220	6	,	,	PUNCT
easat-950	220	7	2024	2024	NUM
easat-950	220	8	doi	doi	NOUN
easat-950	220	9	:	:	PUNCT
easat-950	220	10	10.55214/25768484.v8i3.950	10.55214/25768484.v8i3.950	NUM
easat-950	220	11	©	©	PROPN
easat-950	220	12	2024	2024	NUM
easat-950	220	13	by	by	ADP
easat-950	220	14	the	the	DET
easat-950	220	15	authors	author	NOUN
easat-950	220	16	;	;	PUNCT
easat-950	220	17	licensee	licensee	PROPN
easat-950	220	18	learning	learning	NOUN
easat-950	220	19	gate	gate	VERB
easat-950	220	20	healthier	healthy	ADJ
easat-950	220	21	social	social	ADJ
easat-950	220	22	and	and	CCONJ
easat-950	220	23	environmental	environmental	ADJ
easat-950	220	24	practices	practice	NOUN
easat-950	220	25	as	as	ADP
easat-950	220	26	a	a	DET
easat-950	220	27	safer	safe	ADJ
easat-950	220	28	option	option	NOUN
easat-950	220	29	to	to	PART
easat-950	220	30	invest	invest	VERB
easat-950	220	31	in	in	ADP
easat-950	220	32	.	.	PUNCT
easat-950	221	1	however	however	ADV
easat-950	221	2	,	,	PUNCT
easat-950	221	3	the	the	DET
easat-950	221	4	structure	structure	NOUN
easat-950	221	5	of	of	ADP
easat-950	221	6	the	the	DET
easat-950	221	7	environmental	environmental	ADJ
easat-950	221	8	score	score	NOUN
easat-950	221	9	could	could	AUX
easat-950	221	10	vary	vary	VERB
easat-950	221	11	between	between	ADP
easat-950	221	12	different	different	ADJ
easat-950	221	13	establishments	establishment	NOUN
easat-950	221	14	that	that	PRON
easat-950	221	15	measure	measure	VERB
easat-950	221	16	these	these	DET
easat-950	221	17	ratings	rating	NOUN
easat-950	221	18	.	.	PUNCT
easat-950	222	1	since	since	SCONJ
easat-950	222	2	endorsement	endorsement	NOUN
easat-950	222	3	of	of	ADP
easat-950	222	4	green	green	ADJ
easat-950	222	5	initiatives	initiative	NOUN
easat-950	222	6	has	have	AUX
easat-950	222	7	been	be	AUX
easat-950	222	8	growing	grow	VERB
easat-950	222	9	progressively	progressively	ADV
easat-950	222	10	,	,	PUNCT
easat-950	222	11	corporations	corporation	NOUN
easat-950	222	12	might	might	AUX
easat-950	222	13	lose	lose	VERB
easat-950	222	14	the	the	DET
easat-950	222	15	prospect	prospect	NOUN
easat-950	222	16	of	of	ADP
easat-950	222	17	sustainable	sustainable	ADJ
easat-950	222	18	business	business	NOUN
easat-950	222	19	if	if	SCONJ
easat-950	222	20	they	they	PRON
easat-950	222	21	do	do	AUX
easat-950	222	22	not	not	PART
easat-950	222	23	begin	begin	VERB
easat-950	222	24	investing	invest	VERB
easat-950	222	25	in	in	ADP
easat-950	222	26	environmentally	environmentally	ADV
easat-950	222	27	friendly	friendly	ADJ
easat-950	222	28	ventures	venture	NOUN
easat-950	222	29	[	[	X
easat-950	222	30	57	57	NUM
easat-950	222	31	]	]	PUNCT
easat-950	222	32	.	.	PUNCT
easat-950	223	1	the	the	DET
easat-950	223	2	meta	meta	ADJ
easat-950	223	3	-	-	ADJ
easat-950	223	4	analytical	analytical	ADJ
easat-950	223	5	results	result	NOUN
easat-950	223	6	of	of	ADP
easat-950	223	7	nguyen	nguyen	NOUN
easat-950	223	8	,	,	PUNCT
easat-950	223	9	et	et	PROPN
easat-950	223	10	al	al	PROPN
easat-950	223	11	.	.	PUNCT
easat-950	224	1	[	[	X
easat-950	224	2	58	58	NUM
easat-950	224	3	]	]	PUNCT
easat-950	224	4	designate	designate	ADJ
easat-950	224	5	a	a	DET
easat-950	224	6	positive	positive	ADJ
easat-950	224	7	affiliation	affiliation	NOUN
easat-950	224	8	between	between	ADP
easat-950	224	9	environmental	environmental	ADJ
easat-950	224	10	performance	performance	NOUN
easat-950	224	11	,	,	PUNCT
easat-950	224	12	accounting	accounting	NOUN
easat-950	224	13	,	,	PUNCT
easat-950	224	14	and	and	CCONJ
easat-950	224	15	market	market	NOUN
easat-950	224	16	-	-	PUNCT
easat-950	224	17	based	base	VERB
easat-950	224	18	financial	financial	ADJ
easat-950	224	19	performance	performance	NOUN
easat-950	224	20	.	.	PUNCT
easat-950	225	1	most	most	ADJ
easat-950	225	2	businesses	business	NOUN
easat-950	225	3	plan	plan	VERB
easat-950	225	4	environmentally	environmentally	ADV
easat-950	225	5	friendly	friendly	ADJ
easat-950	225	6	operations	operation	NOUN
easat-950	225	7	to	to	PART
easat-950	225	8	comply	comply	VERB
easat-950	225	9	with	with	ADP
easat-950	225	10	regulations	regulation	NOUN
easat-950	225	11	or	or	CCONJ
easat-950	225	12	to	to	PART
easat-950	225	13	satisfy	satisfy	VERB
easat-950	225	14	the	the	DET
easat-950	225	15	public	public	NOUN
easat-950	225	16	.	.	PUNCT
easat-950	226	1	even	even	ADV
easat-950	226	2	though	though	SCONJ
easat-950	226	3	the	the	DET
easat-950	226	4	environmental	environmental	ADJ
easat-950	226	5	pillar	pillar	NOUN
easat-950	226	6	’s	’s	PART
easat-950	226	7	new	new	ADJ
easat-950	226	8	regulations	regulation	NOUN
easat-950	226	9	are	be	AUX
easat-950	226	10	being	be	AUX
easat-950	226	11	vigorously	vigorously	ADV
easat-950	226	12	intensified	intensify	VERB
easat-950	226	13	to	to	PART
easat-950	226	14	improve	improve	VERB
easat-950	226	15	reporting	reporting	NOUN
easat-950	226	16	standards	standard	NOUN
easat-950	226	17	,	,	PUNCT
easat-950	226	18	the	the	DET
easat-950	226	19	complexity	complexity	NOUN
easat-950	226	20	of	of	ADP
easat-950	226	21	the	the	DET
easat-950	226	22	indicators	indicator	NOUN
easat-950	226	23	and	and	CCONJ
easat-950	226	24	reporting	report	VERB
easat-950	226	25	on	on	ADP
easat-950	226	26	environmental	environmental	ADJ
easat-950	226	27	data	datum	NOUN
easat-950	226	28	can	can	AUX
easat-950	226	29	still	still	ADV
easat-950	226	30	be	be	AUX
easat-950	226	31	challenging	challenge	VERB
easat-950	226	32	[	[	PUNCT
easat-950	226	33	4	4	NUM
easat-950	226	34	]	]	PUNCT
easat-950	226	35	.	.	PUNCT
easat-950	227	1	a	a	DET
easat-950	227	2	study	study	NOUN
easat-950	227	3	by	by	ADP
easat-950	227	4	naeem	naeem	PROPN
easat-950	227	5	and	and	CCONJ
easat-950	227	6	cankaya	cankaya	NOUN
easat-950	227	7	[	[	X
easat-950	227	8	59	59	NUM
easat-950	227	9	]	]	PUNCT
easat-950	227	10	examines	examine	VERB
easat-950	227	11	the	the	DET
easat-950	227	12	influence	influence	NOUN
easat-950	227	13	of	of	ADP
easat-950	227	14	esg	esg	PROPN
easat-950	227	15	-	-	PUNCT
easat-950	227	16	based	base	VERB
easat-950	227	17	operations	operation	NOUN
easat-950	227	18	and	and	CCONJ
easat-950	227	19	performance	performance	NOUN
easat-950	227	20	scores	score	NOUN
easat-950	227	21	of	of	ADP
easat-950	227	22	environmentally	environmentally	ADV
easat-950	227	23	conscious	conscious	ADJ
easat-950	227	24	firms	firm	NOUN
easat-950	227	25	on	on	ADP
easat-950	227	26	corporate	corporate	ADJ
easat-950	227	27	financial	financial	ADJ
easat-950	227	28	performance	performance	NOUN
easat-950	227	29	in	in	ADP
easat-950	227	30	comparison	comparison	NOUN
easat-950	227	31	to	to	ADP
easat-950	227	32	developed	developed	ADJ
easat-950	227	33	and	and	CCONJ
easat-950	227	34	emerging	emerge	VERB
easat-950	227	35	countries	country	NOUN
easat-950	227	36	.	.	PUNCT
easat-950	228	1	the	the	DET
easat-950	228	2	findings	finding	NOUN
easat-950	228	3	demonstrate	demonstrate	VERB
easat-950	228	4	that	that	SCONJ
easat-950	228	5	environmentally	environmentally	ADV
easat-950	228	6	friendly	friendly	ADJ
easat-950	228	7	companies	company	NOUN
easat-950	228	8	'	'	PART
easat-950	228	9	esg	esg	NOUN
easat-950	228	10	performances	performance	NOUN
easat-950	228	11	are	be	AUX
easat-950	228	12	more	more	ADV
easat-950	228	13	well	well	ADV
easat-950	228	14	-	-	PUNCT
easat-950	228	15	known	know	VERB
easat-950	228	16	in	in	ADP
easat-950	228	17	developed	develop	VERB
easat-950	228	18	country	country	NOUN
easat-950	228	19	markets	market	NOUN
easat-950	228	20	and	and	CCONJ
easat-950	228	21	have	have	VERB
easat-950	228	22	a	a	DET
easat-950	228	23	greater	great	ADJ
easat-950	228	24	impact	impact	NOUN
easat-950	228	25	on	on	ADP
easat-950	228	26	their	their	PRON
easat-950	228	27	financial	financial	ADJ
easat-950	228	28	performance	performance	NOUN
easat-950	228	29	than	than	SCONJ
easat-950	228	30	do	do	VERB
easat-950	228	31	those	those	PRON
easat-950	228	32	of	of	ADP
easat-950	228	33	their	their	PRON
easat-950	228	34	counterparts	counterpart	NOUN
easat-950	228	35	in	in	ADP
easat-950	228	36	emerging	emerge	VERB
easat-950	228	37	markets	market	NOUN
easat-950	228	38	.	.	PUNCT
easat-950	229	1	research	research	NOUN
easat-950	229	2	by	by	ADP
easat-950	229	3	chen	chen	PROPN
easat-950	229	4	,	,	PUNCT
easat-950	229	5	et	et	PROPN
easat-950	229	6	al	al	PROPN
easat-950	229	7	.	.	PUNCT
easat-950	230	1	[	[	X
easat-950	230	2	60	60	NUM
easat-950	230	3	]	]	PUNCT
easat-950	230	4	studied	study	VERB
easat-950	230	5	the	the	DET
easat-950	230	6	relationship	relationship	NOUN
easat-950	230	7	between	between	ADP
easat-950	230	8	environmental	environmental	ADJ
easat-950	230	9	performance	performance	NOUN
easat-950	230	10	and	and	CCONJ
easat-950	230	11	a	a	DET
easat-950	230	12	company	company	NOUN
easat-950	230	13	's	's	PART
easat-950	230	14	reputation	reputation	NOUN
easat-950	230	15	and	and	CCONJ
easat-950	230	16	financial	financial	ADJ
easat-950	230	17	performance	performance	NOUN
easat-950	230	18	.	.	PUNCT
easat-950	231	1	the	the	DET
easat-950	231	2	study	study	NOUN
easat-950	231	3	found	find	VERB
easat-950	231	4	that	that	SCONJ
easat-950	231	5	companies	company	NOUN
easat-950	231	6	with	with	ADP
easat-950	231	7	healthier	healthy	ADJ
easat-950	231	8	environmental	environmental	ADJ
easat-950	231	9	performance	performance	NOUN
easat-950	231	10	tend	tend	VERB
easat-950	231	11	to	to	PART
easat-950	231	12	have	have	VERB
easat-950	231	13	better	well	ADJ
easat-950	231	14	reputations	reputation	NOUN
easat-950	231	15	,	,	PUNCT
easat-950	231	16	which	which	PRON
easat-950	231	17	promotes	promote	VERB
easat-950	231	18	customer	customer	NOUN
easat-950	231	19	loyalty	loyalty	NOUN
easat-950	231	20	and	and	CCONJ
easat-950	231	21	higher	high	ADJ
easat-950	231	22	sales	sale	NOUN
easat-950	231	23	.	.	PUNCT
easat-950	232	1	according	accord	VERB
easat-950	232	2	to	to	ADP
easat-950	232	3	the	the	DET
easat-950	232	4	higher	high	ADJ
easat-950	232	5	profitability	profitability	NOUN
easat-950	232	6	and	and	CCONJ
easat-950	232	7	stock	stock	NOUN
easat-950	232	8	returns	return	NOUN
easat-950	232	9	,	,	PUNCT
easat-950	232	10	the	the	DET
easat-950	232	11	study	study	NOUN
easat-950	232	12	also	also	ADV
easat-950	232	13	discovered	discover	VERB
easat-950	232	14	that	that	SCONJ
easat-950	232	15	businesses	business	NOUN
easat-950	232	16	with	with	ADP
easat-950	232	17	better	well	ADJ
easat-950	232	18	environmental	environmental	ADJ
easat-950	232	19	performance	performance	NOUN
easat-950	232	20	are	be	AUX
easat-950	232	21	more	more	ADV
easat-950	232	22	likely	likely	ADJ
easat-950	232	23	to	to	PART
easat-950	232	24	have	have	VERB
easat-950	232	25	better	well	ADJ
easat-950	232	26	financial	financial	ADJ
easat-950	232	27	performance	performance	NOUN
easat-950	232	28	.	.	PUNCT
easat-950	233	1	using	use	VERB
easat-950	233	2	data	datum	NOUN
easat-950	233	3	from	from	ADP
easat-950	233	4	38	38	NUM
easat-950	233	5	airlines	airline	NOUN
easat-950	233	6	from	from	ADP
easat-950	233	7	2009	2009	NUM
easat-950	233	8	to	to	ADP
easat-950	233	9	2019	2019	NUM
easat-950	233	10	,	,	PUNCT
easat-950	233	11	abdi	abdi	PROPN
easat-950	233	12	,	,	PUNCT
easat-950	233	13	et	et	PROPN
easat-950	233	14	al	al	PROPN
easat-950	233	15	.	.	PUNCT
easat-950	234	1	[	[	X
easat-950	234	2	15	15	NUM
easat-950	234	3	]	]	PUNCT
easat-950	234	4	observed	observe	VERB
easat-950	234	5	the	the	DET
easat-950	234	6	impact	impact	NOUN
easat-950	234	7	of	of	ADP
easat-950	234	8	esg	esg	PROPN
easat-950	234	9	scores	score	NOUN
easat-950	234	10	on	on	ADP
easat-950	234	11	establishment	establishment	NOUN
easat-950	234	12	’s	’s	PART
easat-950	234	13	value	value	NOUN
easat-950	234	14	and	and	CCONJ
easat-950	234	15	profitability	profitability	NOUN
easat-950	234	16	in	in	ADP
easat-950	234	17	the	the	DET
easat-950	234	18	aviation	aviation	NOUN
easat-950	234	19	sector	sector	NOUN
easat-950	234	20	.	.	PUNCT
easat-950	235	1	it	it	PRON
easat-950	235	2	is	be	AUX
easat-950	235	3	reported	report	VERB
easat-950	235	4	that	that	SCONJ
easat-950	235	5	investment	investment	NOUN
easat-950	235	6	in	in	ADP
easat-950	235	7	governance	governance	NOUN
easat-950	235	8	increases	increase	VERB
easat-950	235	9	a	a	DET
easat-950	235	10	company	company	NOUN
easat-950	235	11	's	's	PART
easat-950	235	12	market	market	NOUN
easat-950	235	13	-	-	PUNCT
easat-950	235	14	to	to	ADP
easat-950	235	15	-	-	PUNCT
easat-950	235	16	book	book	NOUN
easat-950	235	17	ratio	ratio	NOUN
easat-950	235	18	,	,	PUNCT
easat-950	235	19	whereas	whereas	SCONJ
easat-950	235	20	participation	participation	NOUN
easat-950	235	21	in	in	ADP
easat-950	235	22	social	social	ADJ
easat-950	235	23	and	and	CCONJ
easat-950	235	24	environmental	environmental	ADJ
easat-950	235	25	causes	cause	NOUN
easat-950	235	26	increases	increase	VERB
easat-950	235	27	financial	financial	ADJ
easat-950	235	28	efficiency	efficiency	NOUN
easat-950	235	29	.	.	PUNCT
easat-950	236	1	therefore	therefore	ADV
easat-950	236	2	,	,	PUNCT
easat-950	236	3	this	this	DET
easat-950	236	4	current	current	ADJ
easat-950	236	5	study	study	NOUN
easat-950	236	6	formulated	formulate	VERB
easat-950	236	7	the	the	DET
easat-950	236	8	first	first	ADJ
easat-950	236	9	hypothesis	hypothesis	NOUN
easat-950	236	10	(	(	PUNCT
easat-950	236	11	h1	h1	PROPN
easat-950	236	12	)	)	PUNCT
easat-950	236	13	as	as	SCONJ
easat-950	236	14	follows	follow	VERB
easat-950	236	15	:	:	PUNCT
easat-950	236	16	h1	h1	NOUN
easat-950	236	17	:	:	PUNCT
easat-950	236	18	there	there	PRON
easat-950	236	19	is	be	VERB
easat-950	236	20	a	a	DET
easat-950	236	21	significant	significant	ADJ
easat-950	236	22	positive	positive	ADJ
easat-950	236	23	relationship	relationship	NOUN
easat-950	236	24	between	between	ADP
easat-950	236	25	environmental	environmental	ADJ
easat-950	236	26	performance	performance	NOUN
easat-950	236	27	and	and	CCONJ
easat-950	236	28	financial	financial	ADJ
easat-950	236	29	performance	performance	NOUN
easat-950	236	30	.	.	PUNCT
easat-950	237	1	2.7.2	2.7.2	X
easat-950	237	2	.	.	PUNCT
easat-950	238	1	the	the	DET
easat-950	238	2	impact	impact	NOUN
easat-950	238	3	of	of	ADP
easat-950	238	4	social	social	ADJ
easat-950	238	5	performance	performance	NOUN
easat-950	238	6	on	on	ADP
easat-950	238	7	financial	financial	ADJ
easat-950	238	8	performance	performance	NOUN
easat-950	238	9	social	social	ADJ
easat-950	238	10	performance	performance	NOUN
easat-950	238	11	is	be	AUX
easat-950	238	12	the	the	DET
easat-950	238	13	outcome	outcome	NOUN
easat-950	238	14	of	of	ADP
easat-950	238	15	the	the	DET
easat-950	238	16	company	company	NOUN
easat-950	238	17	’s	’s	PART
easat-950	238	18	leadership	leadership	NOUN
easat-950	238	19	method	method	NOUN
easat-950	238	20	for	for	ADP
easat-950	238	21	managing	manage	VERB
easat-950	238	22	relationships	relationship	NOUN
easat-950	238	23	and	and	CCONJ
easat-950	238	24	treatments	treatment	NOUN
easat-950	238	25	given	give	VERB
easat-950	238	26	to	to	ADP
easat-950	238	27	their	their	PRON
easat-950	238	28	clients	client	NOUN
easat-950	238	29	or	or	CCONJ
easat-950	238	30	stakeholders	stakeholder	NOUN
easat-950	238	31	.	.	PUNCT
easat-950	239	1	this	this	PRON
easat-950	239	2	includes	include	VERB
easat-950	239	3	actions	action	NOUN
easat-950	239	4	such	such	ADJ
easat-950	239	5	as	as	ADP
easat-950	239	6	paying	pay	VERB
easat-950	239	7	a	a	DET
easat-950	239	8	fair	fair	ADJ
easat-950	239	9	salary	salary	NOUN
easat-950	239	10	to	to	ADP
easat-950	239	11	personnel	personnel	NOUN
easat-950	239	12	,	,	PUNCT
easat-950	239	13	producing	produce	VERB
easat-950	239	14	a	a	DET
easat-950	239	15	positive	positive	ADJ
easat-950	239	16	working	working	NOUN
easat-950	239	17	environment	environment	NOUN
easat-950	239	18	,	,	PUNCT
easat-950	239	19	and	and	CCONJ
easat-950	239	20	being	be	AUX
easat-950	239	21	responsible	responsible	ADJ
easat-950	239	22	for	for	ADP
easat-950	239	23	the	the	DET
easat-950	239	24	arrangements	arrangement	NOUN
easat-950	239	25	and	and	CCONJ
easat-950	239	26	delays	delay	NOUN
easat-950	239	27	of	of	ADP
easat-950	239	28	supply	supply	NOUN
easat-950	239	29	chain	chain	NOUN
easat-950	239	30	partners	partner	NOUN
easat-950	239	31	across	across	ADP
easat-950	239	32	the	the	DET
easat-950	239	33	world	world	NOUN
easat-950	239	34	.	.	PUNCT
easat-950	240	1	ajina	ajina	PROPN
easat-950	240	2	,	,	PUNCT
easat-950	240	3	et	et	PROPN
easat-950	240	4	al	al	PROPN
easat-950	240	5	.	.	PUNCT
easat-950	241	1	[	[	X
easat-950	241	2	61	61	NUM
easat-950	241	3	]	]	PUNCT
easat-950	241	4	explain	explain	VERB
easat-950	241	5	that	that	SCONJ
easat-950	241	6	clienteles	clientele	NOUN
easat-950	241	7	,	,	PUNCT
easat-950	241	8	who	who	PRON
easat-950	241	9	have	have	VERB
easat-950	241	10	better	well	ADJ
easat-950	241	11	familiarity	familiarity	NOUN
easat-950	241	12	with	with	ADP
easat-950	241	13	the	the	DET
easat-950	241	14	environment	environment	NOUN
easat-950	241	15	and	and	CCONJ
easat-950	241	16	society	society	NOUN
easat-950	241	17	favors	favor	VERB
easat-950	241	18	establishments	establishment	NOUN
easat-950	241	19	that	that	PRON
easat-950	241	20	have	have	VERB
easat-950	241	21	an	an	DET
easat-950	241	22	appropriate	appropriate	ADJ
easat-950	241	23	csr	csr	NOUN
easat-950	241	24	strategy	strategy	NOUN
easat-950	241	25	,	,	PUNCT
easat-950	241	26	as	as	SCONJ
easat-950	241	27	it	it	PRON
easat-950	241	28	produces	produce	VERB
easat-950	241	29	a	a	DET
easat-950	241	30	direct	direct	ADJ
easat-950	241	31	reflection	reflection	NOUN
easat-950	241	32	on	on	ADP
easat-950	241	33	business	business	NOUN
easat-950	241	34	performances	performance	NOUN
easat-950	241	35	.	.	PUNCT
easat-950	242	1	so	so	ADV
easat-950	243	1	[	[	X
easat-950	243	2	57	57	NUM
easat-950	243	3	]	]	PUNCT
easat-950	243	4	also	also	ADV
easat-950	243	5	agrees	agree	VERB
easat-950	243	6	with	with	ADP
easat-950	243	7	this	this	DET
easat-950	243	8	fact	fact	NOUN
easat-950	243	9	,	,	PUNCT
easat-950	243	10	whereby	whereby	SCONJ
easat-950	243	11	society	society	NOUN
easat-950	243	12	is	be	AUX
easat-950	243	13	more	more	ADV
easat-950	243	14	likely	likely	ADJ
easat-950	243	15	to	to	PART
easat-950	243	16	contribute	contribute	VERB
easat-950	243	17	to	to	ADP
easat-950	243	18	and	and	CCONJ
easat-950	243	19	maintain	maintain	VERB
easat-950	243	20	support	support	NOUN
easat-950	243	21	for	for	ADP
easat-950	243	22	companies	company	NOUN
easat-950	243	23	that	that	PRON
easat-950	243	24	reinforce	reinforce	VERB
easat-950	243	25	their	their	PRON
easat-950	243	26	social	social	ADJ
easat-950	243	27	contract	contract	NOUN
easat-950	243	28	by	by	ADP
easat-950	243	29	performing	perform	VERB
easat-950	243	30	sustainable	sustainable	ADJ
easat-950	243	31	activities	activity	NOUN
easat-950	243	32	.	.	PUNCT
easat-950	244	1	some	some	DET
easat-950	244	2	businesses	business	NOUN
easat-950	244	3	engage	engage	VERB
easat-950	244	4	in	in	ADP
easat-950	244	5	csr	csr	NOUN
easat-950	244	6	projects	project	NOUN
easat-950	244	7	to	to	PART
easat-950	244	8	counter	counter	VERB
easat-950	244	9	their	their	PRON
easat-950	244	10	business	business	NOUN
easat-950	244	11	practices	practice	NOUN
easat-950	244	12	that	that	PRON
easat-950	244	13	have	have	VERB
easat-950	244	14	an	an	DET
easat-950	244	15	adverse	adverse	ADJ
easat-950	244	16	impact	impact	NOUN
easat-950	244	17	on	on	ADP
easat-950	244	18	their	their	PRON
easat-950	244	19	stakeholders	stakeholder	NOUN
easat-950	244	20	,	,	PUNCT
easat-950	244	21	society	society	NOUN
easat-950	244	22	,	,	PUNCT
easat-950	244	23	or	or	CCONJ
easat-950	244	24	the	the	DET
easat-950	244	25	environment	environment	NOUN
easat-950	244	26	,	,	PUNCT
easat-950	244	27	including	include	VERB
easat-950	244	28	their	their	PRON
easat-950	244	29	working	work	VERB
easat-950	244	30	teams	team	NOUN
easat-950	244	31	.	.	PUNCT
easat-950	245	1	saly	saly	PROPN
easat-950	246	1	[	[	X
easat-950	246	2	62	62	NUM
easat-950	246	3	]	]	PUNCT
easat-950	246	4	mentioned	mention	VERB
easat-950	246	5	that	that	SCONJ
easat-950	246	6	better	well	ADJ
easat-950	246	7	employee	employee	NOUN
easat-950	246	8	contentment	contentment	NOUN
easat-950	246	9	leads	lead	VERB
easat-950	246	10	to	to	ADP
easat-950	246	11	higher	high	ADJ
easat-950	246	12	business	business	NOUN
easat-950	246	13	performance	performance	NOUN
easat-950	246	14	.	.	PUNCT
easat-950	247	1	hence	hence	ADV
easat-950	247	2	,	,	PUNCT
easat-950	247	3	it	it	PRON
easat-950	247	4	is	be	AUX
easat-950	247	5	crucial	crucial	ADJ
easat-950	247	6	to	to	PART
easat-950	247	7	consider	consider	VERB
easat-950	247	8	factors	factor	NOUN
easat-950	247	9	like	like	ADP
easat-950	247	10	employee	employee	NOUN
easat-950	247	11	relations	relation	NOUN
easat-950	247	12	,	,	PUNCT
easat-950	247	13	working	working	NOUN
easat-950	247	14	environment	environment	NOUN
easat-950	247	15	,	,	PUNCT
easat-950	247	16	local	local	ADJ
easat-950	247	17	community	community	NOUN
easat-950	247	18	,	,	PUNCT
easat-950	247	19	diversity	diversity	NOUN
easat-950	247	20	,	,	PUNCT
easat-950	247	21	conflict	conflict	NOUN
easat-950	247	22	resolution	resolution	NOUN
easat-950	247	23	,	,	PUNCT
easat-950	247	24	health	health	NOUN
easat-950	247	25	,	,	PUNCT
easat-950	247	26	and	and	CCONJ
easat-950	247	27	safety	safety	NOUN
easat-950	247	28	to	to	PART
easat-950	247	29	achieve	achieve	VERB
easat-950	247	30	better	well	ADJ
easat-950	247	31	social	social	ADJ
easat-950	247	32	performance	performance	NOUN
easat-950	247	33	.	.	PUNCT
easat-950	248	1	in	in	ADP
easat-950	248	2	other	other	ADJ
easat-950	248	3	words	word	NOUN
easat-950	248	4	,	,	PUNCT
easat-950	248	5	social	social	ADJ
easat-950	248	6	performance	performance	NOUN
easat-950	248	7	can	can	AUX
easat-950	248	8	also	also	ADV
easat-950	248	9	be	be	AUX
easat-950	248	10	associated	associate	VERB
easat-950	248	11	with	with	ADP
easat-950	248	12	the	the	DET
easat-950	248	13	principles	principle	NOUN
easat-950	248	14	,	,	PUNCT
easat-950	248	15	practices	practice	NOUN
easat-950	248	16	,	,	PUNCT
easat-950	248	17	and	and	CCONJ
easat-950	248	18	consequences	consequence	NOUN
easat-950	248	19	of	of	ADP
easat-950	248	20	a	a	DET
easat-950	248	21	corporation	corporation	NOUN
easat-950	248	22	's	's	PART
easat-950	248	23	relations	relation	NOUN
easat-950	248	24	with	with	ADP
easat-950	248	25	people	people	NOUN
easat-950	248	26	,	,	PUNCT
easat-950	248	27	administrations	administration	NOUN
easat-950	248	28	,	,	PUNCT
easat-950	248	29	foundations	foundation	NOUN
easat-950	248	30	,	,	PUNCT
easat-950	248	31	communities	community	NOUN
easat-950	248	32	,	,	PUNCT
easat-950	248	33	and	and	CCONJ
easat-950	248	34	societies	society	NOUN
easat-950	248	35	.	.	PUNCT
easat-950	249	1	businesses	business	NOUN
easat-950	249	2	must	must	AUX
easat-950	249	3	incorporate	incorporate	VERB
easat-950	249	4	corporate	corporate	ADJ
easat-950	249	5	social	social	ADJ
easat-950	249	6	responsibility	responsibility	NOUN
easat-950	249	7	(	(	PUNCT
easat-950	249	8	csr	csr	NOUN
easat-950	249	9	)	)	PUNCT
easat-950	249	10	into	into	ADP
easat-950	249	11	all	all	DET
easat-950	249	12	facets	facet	NOUN
easat-950	249	13	of	of	ADP
easat-950	249	14	their	their	PRON
easat-950	249	15	company	company	NOUN
easat-950	249	16	plans	plan	VERB
easat-950	249	17	to	to	PART
easat-950	249	18	fulfill	fulfill	VERB
easat-950	249	19	expectations	expectation	NOUN
easat-950	249	20	that	that	SCONJ
easat-950	249	21	they	they	PRON
easat-950	249	22	will	will	AUX
easat-950	249	23	contribute	contribute	VERB
easat-950	249	24	to	to	ADP
easat-950	249	25	a	a	DET
easat-950	249	26	sustainable	sustainable	ADJ
easat-950	249	27	development	development	NOUN
easat-950	249	28	[	[	X
easat-950	249	29	63	63	NUM
easat-950	249	30	]	]	PUNCT
easat-950	249	31	.	.	PUNCT
easat-950	250	1	social	social	ADJ
easat-950	250	2	performance	performance	NOUN
easat-950	250	3	has	have	AUX
easat-950	250	4	been	be	AUX
easat-950	250	5	proven	prove	VERB
easat-950	250	6	to	to	PART
easat-950	250	7	have	have	VERB
easat-950	250	8	an	an	DET
easat-950	250	9	indirect	indirect	ADJ
easat-950	250	10	,	,	PUNCT
easat-950	250	11	positive	positive	ADJ
easat-950	250	12	,	,	PUNCT
easat-950	250	13	and	and	CCONJ
easat-950	250	14	substantial	substantial	ADJ
easat-950	250	15	impact	impact	NOUN
easat-950	250	16	on	on	ADP
easat-950	250	17	an	an	DET
easat-950	250	18	organization	organization	NOUN
easat-950	250	19	's	's	PART
easat-950	250	20	financial	financial	ADJ
easat-950	250	21	performance	performance	NOUN
easat-950	250	22	.	.	PUNCT
easat-950	251	1	ghardallou	ghardallou	NOUN
easat-950	251	2	and	and	CCONJ
easat-950	251	3	alessa	alessa	NOUN
easat-950	252	1	[	[	X
easat-950	252	2	64	64	NUM
easat-950	252	3	]	]	PUNCT
easat-950	252	4	found	find	VERB
easat-950	252	5	that	that	SCONJ
easat-950	252	6	the	the	DET
easat-950	252	7	corporate	corporate	ADJ
easat-950	252	8	social	social	ADJ
easat-950	252	9	performance	performance	NOUN
easat-950	252	10	of	of	ADP
easat-950	252	11	a	a	DET
easat-950	252	12	company	company	NOUN
easat-950	252	13	is	be	AUX
easat-950	252	14	positively	positively	ADV
easat-950	252	15	correlated	correlate	VERB
easat-950	252	16	with	with	ADP
easat-950	252	17	its	its	PRON
easat-950	252	18	corporate	corporate	ADJ
easat-950	252	19	financial	financial	ADJ
easat-950	252	20	performance	performance	NOUN
easat-950	252	21	.	.	PUNCT
easat-950	253	1	using	use	VERB
easat-950	253	2	tobin	tobin	PROPN
easat-950	253	3	's	's	PART
easat-950	253	4	q	q	NOUN
easat-950	253	5	ratio	ratio	NOUN
easat-950	253	6	and	and	CCONJ
easat-950	253	7	operational	operational	ADJ
easat-950	253	8	performance	performance	NOUN
easat-950	253	9	(	(	PUNCT
easat-950	253	10	roe	roe	NOUN
easat-950	253	11	and	and	CCONJ
easat-950	253	12	roa	roa	PROPN
easat-950	253	13	)	)	PUNCT
easat-950	253	14	as	as	ADP
easat-950	253	15	dependent	dependent	ADJ
easat-950	253	16	variables	variable	NOUN
easat-950	253	17	,	,	PUNCT
easat-950	253	18	the	the	DET
easat-950	253	19	same	same	ADJ
easat-950	253	20	study	study	NOUN
easat-950	253	21	conducted	conduct	VERB
easat-950	253	22	by	by	ADP
easat-950	253	23	bhaskaran	bhaskaran	NOUN
easat-950	253	24	,	,	PUNCT
easat-950	253	25	et	et	PROPN
easat-950	253	26	al	al	PROPN
easat-950	253	27	.	.	PUNCT
easat-950	254	1	[	[	X
easat-950	254	2	65	65	NUM
easat-950	254	3	]	]	PUNCT
easat-950	254	4	reviewed	review	VERB
easat-950	254	5	the	the	DET
easat-950	254	6	impact	impact	NOUN
easat-950	254	7	of	of	ADP
easat-950	254	8	esg	esg	PROPN
easat-950	254	9	on	on	ADP
easat-950	254	10	financial	financial	ADJ
easat-950	254	11	performance	performance	NOUN
easat-950	254	12	of	of	ADP
easat-950	254	13	4,887	4,887	NUM
easat-950	254	14	companies	company	NOUN
easat-950	254	15	from	from	ADP
easat-950	254	16	2014	2014	NUM
easat-950	254	17	to	to	ADP
easat-950	254	18	2018	2018	NUM
easat-950	254	19	.	.	PUNCT
easat-950	255	1	it	it	PRON
easat-950	255	2	was	be	AUX
easat-950	255	3	concluded	conclude	VERB
easat-950	255	4	244	244	NUM
easat-950	255	5	edelweiss	edelweiss	PROPN
easat-950	255	6	applied	apply	VERB
easat-950	255	7	science	science	NOUN
easat-950	255	8	and	and	CCONJ
easat-950	255	9	technology	technology	NOUN
easat-950	255	10	issn	issn	PROPN
easat-950	255	11	:	:	PUNCT
easat-950	255	12	2576	2576	NUM
easat-950	255	13	-	-	SYM
easat-950	255	14	8484	8484	NUM
easat-950	255	15	vol	vol	NOUN
easat-950	255	16	.	.	PROPN
easat-950	256	1	8	8	NUM
easat-950	256	2	,	,	PUNCT
easat-950	256	3	no	no	INTJ
easat-950	256	4	.	.	NOUN
easat-950	257	1	3	3	NUM
easat-950	257	2	:	:	SYM
easat-950	257	3	236	236	NUM
easat-950	257	4	-	-	SYM
easat-950	257	5	258	258	NUM
easat-950	257	6	,	,	PUNCT
easat-950	257	7	2024	2024	NUM
easat-950	257	8	doi	doi	NOUN
easat-950	257	9	:	:	PUNCT
easat-950	257	10	10.55214/25768484.v8i3.950	10.55214/25768484.v8i3.950	NUM
easat-950	257	11	©	©	PROPN
easat-950	257	12	2024	2024	NUM
easat-950	257	13	by	by	ADP
easat-950	257	14	the	the	DET
easat-950	257	15	authors	author	NOUN
easat-950	257	16	;	;	PUNCT
easat-950	257	17	licensee	licensee	PROPN
easat-950	257	18	learning	learning	NOUN
easat-950	257	19	gate	gate	NOUN
easat-950	257	20	that	that	SCONJ
easat-950	257	21	companies	company	NOUN
easat-950	257	22	with	with	ADP
easat-950	257	23	high	high	ADJ
easat-950	257	24	achievement	achievement	NOUN
easat-950	257	25	and	and	CCONJ
easat-950	257	26	emphasis	emphasis	NOUN
easat-950	257	27	on	on	ADP
easat-950	257	28	their	their	PRON
easat-950	257	29	social	social	ADJ
easat-950	257	30	pillars	pillar	NOUN
easat-950	257	31	can	can	AUX
easat-950	257	32	generate	generate	VERB
easat-950	257	33	and	and	CCONJ
easat-950	257	34	obtain	obtain	VERB
easat-950	257	35	better	well	ADJ
easat-950	257	36	market	market	NOUN
easat-950	257	37	value	value	NOUN
easat-950	257	38	.	.	PUNCT
easat-950	258	1	research	research	NOUN
easat-950	258	2	by	by	ADP
easat-950	258	3	jigjiddorj	jigjiddorj	PROPN
easat-950	258	4	,	,	PUNCT
easat-950	258	5	et	et	PROPN
easat-950	258	6	al	al	PROPN
easat-950	258	7	.	.	PUNCT
easat-950	259	1	[	[	X
easat-950	259	2	66	66	NUM
easat-950	259	3	]	]	PUNCT
easat-950	259	4	observed	observe	VERB
easat-950	259	5	the	the	DET
easat-950	259	6	relationship	relationship	NOUN
easat-950	259	7	between	between	ADP
easat-950	259	8	social	social	ADJ
easat-950	259	9	performance	performance	NOUN
easat-950	259	10	on	on	ADP
easat-950	259	11	customer	customer	NOUN
easat-950	259	12	loyalty	loyalty	NOUN
easat-950	259	13	and	and	CCONJ
easat-950	259	14	employee	employee	NOUN
easat-950	259	15	satisfaction	satisfaction	NOUN
easat-950	259	16	.	.	PUNCT
easat-950	260	1	the	the	DET
easat-950	260	2	study	study	NOUN
easat-950	260	3	determined	determine	VERB
easat-950	260	4	that	that	SCONJ
easat-950	260	5	companies	company	NOUN
easat-950	260	6	with	with	ADP
easat-950	260	7	better	well	ADJ
easat-950	260	8	social	social	ADJ
easat-950	260	9	performance	performance	NOUN
easat-950	260	10	are	be	AUX
easat-950	260	11	more	more	ADV
easat-950	260	12	likely	likely	ADJ
easat-950	260	13	to	to	PART
easat-950	260	14	have	have	VERB
easat-950	260	15	higher	high	ADJ
easat-950	260	16	customer	customer	NOUN
easat-950	260	17	loyalty	loyalty	NOUN
easat-950	260	18	,	,	PUNCT
easat-950	260	19	and	and	CCONJ
easat-950	260	20	employee	employee	NOUN
easat-950	260	21	satisfaction	satisfaction	NOUN
easat-950	260	22	,	,	PUNCT
easat-950	260	23	which	which	PRON
easat-950	260	24	in	in	ADP
easat-950	260	25	turn	turn	NOUN
easat-950	260	26	leads	lead	VERB
easat-950	260	27	to	to	ADP
easat-950	260	28	increased	increase	VERB
easat-950	260	29	sales	sale	NOUN
easat-950	260	30	and	and	CCONJ
easat-950	260	31	lower	low	ADJ
easat-950	260	32	turnover	turnover	NOUN
easat-950	260	33	rates	rate	NOUN
easat-950	260	34	.	.	PUNCT
easat-950	261	1	the	the	DET
easat-950	261	2	research	research	NOUN
easat-950	261	3	also	also	ADV
easat-950	261	4	found	find	VERB
easat-950	261	5	that	that	SCONJ
easat-950	261	6	companies	company	NOUN
easat-950	261	7	that	that	PRON
easat-950	261	8	have	have	VERB
easat-950	261	9	better	well	ADJ
easat-950	261	10	social	social	ADJ
easat-950	261	11	performance	performance	NOUN
easat-950	261	12	tend	tend	VERB
easat-950	261	13	to	to	PART
easat-950	261	14	be	be	AUX
easat-950	261	15	more	more	ADV
easat-950	261	16	reputable	reputable	ADJ
easat-950	261	17	,	,	PUNCT
easat-950	261	18	which	which	PRON
easat-950	261	19	is	be	AUX
easat-950	261	20	beneficial	beneficial	ADJ
easat-950	261	21	for	for	ADP
easat-950	261	22	the	the	DET
easat-950	261	23	company	company	NOUN
easat-950	261	24	's	's	PART
easat-950	261	25	long	long	ADJ
easat-950	261	26	-	-	PUNCT
easat-950	261	27	term	term	NOUN
easat-950	261	28	success	success	NOUN
easat-950	261	29	.	.	PUNCT
easat-950	262	1	another	another	DET
easat-950	262	2	study	study	NOUN
easat-950	262	3	by	by	ADP
easat-950	262	4	coelho	coelho	PROPN
easat-950	262	5	,	,	PUNCT
easat-950	262	6	et	et	PROPN
easat-950	262	7	al	al	PROPN
easat-950	262	8	.	.	PUNCT
easat-950	263	1	[	[	X
easat-950	263	2	67	67	NUM
easat-950	263	3	]	]	PUNCT
easat-950	263	4	on	on	ADP
easat-950	263	5	the	the	DET
easat-950	263	6	influence	influence	NOUN
easat-950	263	7	of	of	ADP
easat-950	263	8	social	social	ADJ
easat-950	263	9	performance	performance	NOUN
easat-950	263	10	on	on	ADP
easat-950	263	11	a	a	DET
easat-950	263	12	company	company	NOUN
easat-950	263	13	's	's	PART
easat-950	263	14	financial	financial	ADJ
easat-950	263	15	performance	performance	NOUN
easat-950	263	16	found	find	VERB
easat-950	263	17	that	that	SCONJ
easat-950	263	18	companies	company	NOUN
easat-950	263	19	with	with	ADP
easat-950	263	20	better	well	ADJ
easat-950	263	21	social	social	ADJ
easat-950	263	22	performance	performance	NOUN
easat-950	263	23	tend	tend	VERB
easat-950	263	24	to	to	PART
easat-950	263	25	have	have	VERB
easat-950	263	26	better	well	ADJ
easat-950	263	27	financial	financial	ADJ
easat-950	263	28	performance	performance	NOUN
easat-950	263	29	,	,	PUNCT
easat-950	263	30	as	as	SCONJ
easat-950	263	31	indicated	indicate	VERB
easat-950	263	32	through	through	ADP
easat-950	263	33	higher	high	ADJ
easat-950	263	34	revenues	revenue	NOUN
easat-950	263	35	and	and	CCONJ
easat-950	263	36	stock	stock	NOUN
easat-950	263	37	returns	return	NOUN
easat-950	263	38	.	.	PUNCT
easat-950	264	1	the	the	DET
easat-950	264	2	study	study	NOUN
easat-950	264	3	also	also	ADV
easat-950	264	4	noted	note	VERB
easat-950	264	5	that	that	SCONJ
easat-950	264	6	those	those	DET
easat-950	264	7	companies	company	NOUN
easat-950	264	8	are	be	AUX
easat-950	264	9	ranked	rank	VERB
easat-950	264	10	with	with	ADP
easat-950	264	11	lower	low	ADJ
easat-950	264	12	risk	risk	NOUN
easat-950	264	13	levels	level	NOUN
easat-950	264	14	,	,	PUNCT
easat-950	264	15	which	which	PRON
easat-950	264	16	are	be	AUX
easat-950	264	17	more	more	ADV
easat-950	264	18	beneficial	beneficial	ADJ
easat-950	264	19	and	and	CCONJ
easat-950	264	20	favorable	favorable	ADJ
easat-950	264	21	to	to	ADP
easat-950	264	22	investors	investor	NOUN
easat-950	264	23	.	.	PUNCT
easat-950	265	1	meanwhile	meanwhile	ADV
easat-950	265	2	,	,	PUNCT
easat-950	265	3	jan	jan	PROPN
easat-950	265	4	,	,	PUNCT
easat-950	265	5	et	et	PROPN
easat-950	265	6	al	al	PROPN
easat-950	265	7	.	.	PUNCT
easat-950	266	1	[	[	X
easat-950	266	2	68	68	NUM
easat-950	266	3	]	]	PUNCT
easat-950	266	4	evaluated	evaluate	VERB
easat-950	266	5	that	that	SCONJ
easat-950	266	6	companies	company	NOUN
easat-950	266	7	listed	list	VERB
easat-950	266	8	in	in	ADP
easat-950	266	9	the	the	DET
easat-950	266	10	dow	dow	PROPN
easat-950	266	11	jones	jones	PROPN
easat-950	266	12	sustainability	sustainability	PROPN
easat-950	266	13	index	index	NOUN
easat-950	266	14	have	have	VERB
easat-950	266	15	a	a	DET
easat-950	266	16	positive	positive	ADJ
easat-950	266	17	relationship	relationship	NOUN
easat-950	266	18	between	between	ADP
easat-950	266	19	csr	csr	NOUN
easat-950	266	20	and	and	CCONJ
easat-950	266	21	accounting	accounting	NOUN
easat-950	266	22	-	-	PUNCT
easat-950	266	23	based	base	VERB
easat-950	266	24	financial	financial	ADJ
easat-950	266	25	performance	performance	NOUN
easat-950	266	26	.	.	PUNCT
easat-950	267	1	the	the	DET
easat-950	267	2	study	study	NOUN
easat-950	267	3	on	on	ADP
easat-950	267	4	the	the	DET
easat-950	267	5	influence	influence	NOUN
easat-950	267	6	of	of	ADP
easat-950	267	7	csr	csr	X
easat-950	267	8	on	on	ADP
easat-950	267	9	financial	financial	ADJ
easat-950	267	10	performance	performance	NOUN
easat-950	267	11	in	in	ADP
easat-950	267	12	specific	specific	ADJ
easat-950	267	13	industries	industry	NOUN
easat-950	267	14	,	,	PUNCT
easat-950	267	15	like	like	ADP
easat-950	267	16	food	food	NOUN
easat-950	267	17	and	and	CCONJ
easat-950	267	18	beverage	beverage	NOUN
easat-950	267	19	manufacturers	manufacturer	NOUN
easat-950	267	20	,	,	PUNCT
easat-950	267	21	also	also	ADV
easat-950	267	22	shows	show	VERB
easat-950	267	23	a	a	DET
easat-950	267	24	positive	positive	ADJ
easat-950	267	25	connection	connection	NOUN
easat-950	267	26	between	between	ADP
easat-950	267	27	csr	csr	NOUN
easat-950	267	28	and	and	CCONJ
easat-950	267	29	financial	financial	ADJ
easat-950	267	30	performance	performance	NOUN
easat-950	267	31	[	[	X
easat-950	267	32	18	18	NUM
easat-950	267	33	]	]	PUNCT
easat-950	267	34	.	.	PUNCT
easat-950	268	1	however	however	ADV
easat-950	268	2	,	,	PUNCT
easat-950	268	3	matakanye	matakanye	PROPN
easat-950	268	4	,	,	PUNCT
easat-950	268	5	et	et	PROPN
easat-950	268	6	al	al	PROPN
easat-950	268	7	.	.	PUNCT
easat-950	269	1	[	[	X
easat-950	269	2	41	41	NUM
easat-950	269	3	]	]	PUNCT
easat-950	269	4	agree	agree	VERB
easat-950	269	5	that	that	SCONJ
easat-950	269	6	financial	financial	ADJ
easat-950	269	7	performance	performance	NOUN
easat-950	269	8	can	can	AUX
easat-950	269	9	be	be	AUX
easat-950	269	10	viewed	view	VERB
easat-950	269	11	differently	differently	ADV
easat-950	269	12	depending	depend	VERB
easat-950	269	13	on	on	ADP
easat-950	269	14	the	the	DET
easat-950	269	15	nature	nature	NOUN
easat-950	269	16	of	of	ADP
easat-950	269	17	the	the	DET
easat-950	269	18	industries	industry	NOUN
easat-950	269	19	,	,	PUNCT
easat-950	269	20	their	their	PRON
easat-950	269	21	surrounding	surround	VERB
easat-950	269	22	regions	region	NOUN
easat-950	269	23	,	,	PUNCT
easat-950	269	24	and	and	CCONJ
easat-950	269	25	specific	specific	ADJ
easat-950	269	26	esg	esg	NOUN
easat-950	269	27	criteria	criterion	NOUN
easat-950	269	28	.	.	PUNCT
easat-950	270	1	based	base	VERB
easat-950	270	2	on	on	ADP
easat-950	270	3	this	this	DET
easat-950	270	4	previous	previous	ADJ
easat-950	270	5	literature	literature	NOUN
easat-950	270	6	,	,	PUNCT
easat-950	270	7	this	this	DET
easat-950	270	8	study	study	NOUN
easat-950	270	9	suggests	suggest	VERB
easat-950	270	10	the	the	DET
easat-950	270	11	following	follow	VERB
easat-950	270	12	hypothesis	hypothesis	NOUN
easat-950	270	13	(	(	PUNCT
easat-950	270	14	h2	h2	NOUN
easat-950	270	15	):	):	PUNCT
easat-950	270	16	h2	h2	NOUN
easat-950	270	17	:	:	PUNCT
easat-950	270	18	there	there	PRON
easat-950	270	19	is	be	VERB
easat-950	270	20	a	a	DET
easat-950	270	21	significant	significant	ADJ
easat-950	270	22	positive	positive	ADJ
easat-950	270	23	relationship	relationship	NOUN
easat-950	270	24	between	between	ADP
easat-950	270	25	social	social	ADJ
easat-950	270	26	performance	performance	NOUN
easat-950	270	27	and	and	CCONJ
easat-950	270	28	financial	financial	ADJ
easat-950	270	29	performance	performance	NOUN
easat-950	270	30	.	.	PUNCT
easat-950	271	1	2.7.3	2.7.3	X
easat-950	271	2	.	.	PUNCT
easat-950	272	1	the	the	DET
easat-950	272	2	impact	impact	NOUN
easat-950	272	3	of	of	ADP
easat-950	272	4	governance	governance	NOUN
easat-950	272	5	performance	performance	NOUN
easat-950	272	6	on	on	ADP
easat-950	272	7	financial	financial	ADJ
easat-950	272	8	performance	performance	NOUN
easat-950	272	9	governance	governance	NOUN
easat-950	272	10	is	be	AUX
easat-950	272	11	the	the	DET
easat-950	272	12	final	final	ADJ
easat-950	272	13	component	component	NOUN
easat-950	272	14	of	of	ADP
easat-950	272	15	esg	esg	PROPN
easat-950	272	16	performance	performance	NOUN
easat-950	272	17	.	.	PUNCT
easat-950	273	1	governance	governance	NOUN
easat-950	273	2	performance	performance	NOUN
easat-950	273	3	refers	refer	VERB
easat-950	273	4	to	to	ADP
easat-950	273	5	the	the	DET
easat-950	273	6	effectiveness	effectiveness	NOUN
easat-950	273	7	of	of	ADP
easat-950	273	8	a	a	DET
easat-950	273	9	company	company	NOUN
easat-950	273	10	’s	’s	PART
easat-950	273	11	management	management	NOUN
easat-950	273	12	,	,	PUNCT
easat-950	273	13	board	board	NOUN
easat-950	273	14	of	of	ADP
easat-950	273	15	directors	director	NOUN
easat-950	273	16	,	,	PUNCT
easat-950	273	17	and	and	CCONJ
easat-950	273	18	advisors	advisor	NOUN
easat-950	273	19	in	in	ADP
easat-950	273	20	supervising	supervise	VERB
easat-950	273	21	the	the	DET
easat-950	273	22	company	company	NOUN
easat-950	273	23	’s	’s	PART
easat-950	273	24	operations	operation	NOUN
easat-950	273	25	and	and	CCONJ
easat-950	273	26	ensuring	ensure	VERB
easat-950	273	27	compliance	compliance	NOUN
easat-950	273	28	with	with	ADP
easat-950	273	29	legal	legal	ADJ
easat-950	273	30	and	and	CCONJ
easat-950	273	31	ethical	ethical	ADJ
easat-950	273	32	standards	standard	NOUN
easat-950	273	33	.	.	PUNCT
easat-950	274	1	it	it	PRON
easat-950	274	2	is	be	AUX
easat-950	274	3	becoming	become	VERB
easat-950	274	4	increasingly	increasingly	ADV
easat-950	274	5	important	important	ADJ
easat-950	274	6	for	for	SCONJ
easat-950	274	7	companies	company	NOUN
easat-950	274	8	to	to	PART
easat-950	274	9	prioritize	prioritize	VERB
easat-950	274	10	governance	governance	NOUN
easat-950	274	11	performance	performance	NOUN
easat-950	274	12	,	,	PUNCT
easat-950	274	13	as	as	SCONJ
easat-950	274	14	regulators	regulator	NOUN
easat-950	274	15	and	and	CCONJ
easat-950	274	16	investors	investor	NOUN
easat-950	274	17	place	place	VERB
easat-950	274	18	more	more	ADJ
easat-950	274	19	emphasis	emphasis	NOUN
easat-950	274	20	on	on	ADP
easat-950	274	21	corporate	corporate	ADJ
easat-950	274	22	governance	governance	NOUN
easat-950	274	23	practices	practice	NOUN
easat-950	274	24	.	.	PUNCT
easat-950	275	1	the	the	DET
easat-950	275	2	structure	structure	NOUN
easat-950	275	3	by	by	ADP
easat-950	275	4	which	which	PRON
easat-950	275	5	an	an	DET
easat-950	275	6	organization	organization	NOUN
easat-950	275	7	is	be	AUX
easat-950	275	8	managed	manage	VERB
easat-950	275	9	,	,	PUNCT
easat-950	275	10	as	as	ADV
easat-950	275	11	well	well	ADV
easat-950	275	12	as	as	ADP
easat-950	275	13	the	the	DET
easat-950	275	14	procedures	procedure	NOUN
easat-950	275	15	by	by	ADP
easat-950	275	16	which	which	PRON
easat-950	275	17	it	it	PRON
easat-950	275	18	and	and	CCONJ
easat-950	275	19	its	its	PRON
easat-950	275	20	employees	employee	NOUN
easat-950	275	21	are	be	AUX
easat-950	275	22	held	hold	VERB
easat-950	275	23	liable	liable	ADJ
easat-950	275	24	,	,	PUNCT
easat-950	275	25	are	be	AUX
easat-950	275	26	all	all	ADV
easat-950	275	27	covered	cover	VERB
easat-950	275	28	in	in	ADP
easat-950	275	29	governance	governance	NOUN
easat-950	275	30	.	.	PUNCT
easat-950	276	1	constituents	constituent	NOUN
easat-950	276	2	of	of	ADP
easat-950	276	3	governance	governance	NOUN
easat-950	276	4	comprise	comprise	NOUN
easat-950	276	5	administration	administration	NOUN
easat-950	276	6	,	,	PUNCT
easat-950	276	7	compliance	compliance	NOUN
easat-950	276	8	,	,	PUNCT
easat-950	276	9	risk	risk	NOUN
easat-950	276	10	management	management	NOUN
easat-950	276	11	,	,	PUNCT
easat-950	276	12	and	and	CCONJ
easat-950	276	13	integrity	integrity	NOUN
easat-950	276	14	.	.	PUNCT
easat-950	277	1	governance	governance	NOUN
easat-950	277	2	performance	performance	NOUN
easat-950	277	3	enhances	enhance	VERB
easat-950	277	4	the	the	DET
easat-950	277	5	reputation	reputation	NOUN
easat-950	277	6	of	of	ADP
easat-950	277	7	the	the	DET
easat-950	277	8	corporation	corporation	NOUN
easat-950	277	9	by	by	ADP
easat-950	277	10	showing	show	VERB
easat-950	277	11	how	how	SCONJ
easat-950	277	12	they	they	PRON
easat-950	277	13	work	work	VERB
easat-950	277	14	morally	morally	ADV
easat-950	277	15	towards	towards	ADP
easat-950	277	16	society	society	NOUN
easat-950	277	17	and	and	CCONJ
easat-950	277	18	environment	environment	NOUN
easat-950	277	19	[	[	X
easat-950	277	20	42	42	NUM
easat-950	277	21	]	]	PUNCT
easat-950	277	22	.	.	PUNCT
easat-950	278	1	governance	governance	NOUN
easat-950	278	2	also	also	ADV
easat-950	278	3	considers	consider	VERB
easat-950	278	4	a	a	DET
easat-950	278	5	company	company	NOUN
easat-950	278	6	's	's	PART
easat-950	278	7	management	management	NOUN
easat-950	278	8	style	style	NOUN
easat-950	278	9	.	.	PUNCT
easat-950	279	1	the	the	DET
easat-950	279	2	factory	factory	NOUN
easat-950	279	3	comprises	comprise	VERB
easat-950	279	4	various	various	ADJ
easat-950	279	5	laws	law	NOUN
easat-950	279	6	,	,	PUNCT
easat-950	279	7	tax	tax	NOUN
easat-950	279	8	planning	planning	NOUN
easat-950	279	9	techniques	technique	NOUN
easat-950	279	10	,	,	PUNCT
easat-950	279	11	charitable	charitable	ADJ
easat-950	279	12	contributions	contribution	NOUN
easat-950	279	13	,	,	PUNCT
easat-950	279	14	lobbying	lobbying	NOUN
easat-950	279	15	,	,	PUNCT
easat-950	279	16	corruption	corruption	NOUN
easat-950	279	17	,	,	PUNCT
easat-950	279	18	and	and	CCONJ
easat-950	279	19	bribes	bribe	NOUN
easat-950	279	20	.	.	PUNCT
easat-950	280	1	an	an	DET
easat-950	280	2	organization	organization	NOUN
easat-950	280	3	's	's	PART
easat-950	280	4	annual	annual	ADJ
easat-950	280	5	report	report	NOUN
easat-950	280	6	generally	generally	ADV
easat-950	280	7	includes	include	VERB
easat-950	280	8	governance	governance	NOUN
easat-950	280	9	reporting	reporting	NOUN
easat-950	280	10	.	.	PUNCT
easat-950	281	1	investing	invest	VERB
easat-950	281	2	in	in	ADP
easat-950	281	3	companies	company	NOUN
easat-950	281	4	with	with	ADP
easat-950	281	5	a	a	DET
easat-950	281	6	higher	high	ADJ
easat-950	281	7	rating	rating	NOUN
easat-950	281	8	of	of	ADP
easat-950	281	9	corporate	corporate	ADJ
easat-950	281	10	governance	governance	NOUN
easat-950	281	11	offers	offer	VERB
easat-950	281	12	investors	investor	NOUN
easat-950	281	13	higher	high	ADJ
easat-950	281	14	returns	return	NOUN
easat-950	281	15	compared	compare	VERB
easat-950	281	16	to	to	ADP
easat-950	281	17	investing	invest	VERB
easat-950	281	18	in	in	ADP
easat-950	281	19	companies	company	NOUN
easat-950	281	20	with	with	ADP
easat-950	281	21	lower	low	ADJ
easat-950	281	22	rating	rating	NOUN
easat-950	281	23	of	of	ADP
easat-950	281	24	corporate	corporate	ADJ
easat-950	281	25	governance	governance	NOUN
easat-950	281	26	[	[	X
easat-950	281	27	60	60	NUM
easat-950	281	28	]	]	PUNCT
easat-950	281	29	.	.	PUNCT
easat-950	282	1	rajesh	rajesh	PROPN
easat-950	283	1	[	[	X
easat-950	283	2	69	69	NUM
easat-950	283	3	]	]	PUNCT
easat-950	283	4	investigated	investigate	VERB
easat-950	283	5	which	which	PRON
easat-950	283	6	esg	esg	NOUN
easat-950	283	7	component	component	NOUN
easat-950	283	8	should	should	AUX
easat-950	283	9	be	be	AUX
easat-950	283	10	enhanced	enhance	VERB
easat-950	283	11	in	in	ADP
easat-950	283	12	developing	develop	VERB
easat-950	283	13	nations	nation	NOUN
easat-950	283	14	like	like	ADP
easat-950	283	15	india	india	PROPN
easat-950	283	16	.	.	PUNCT
easat-950	284	1	the	the	DET
easat-950	284	2	author	author	NOUN
easat-950	284	3	concluded	conclude	VERB
easat-950	284	4	that	that	SCONJ
easat-950	284	5	companies	company	NOUN
easat-950	284	6	in	in	ADP
easat-950	284	7	developing	develop	VERB
easat-950	284	8	countries	country	NOUN
easat-950	284	9	should	should	AUX
easat-950	284	10	improve	improve	VERB
easat-950	284	11	their	their	PRON
easat-950	284	12	governance	governance	NOUN
easat-950	284	13	performance	performance	NOUN
easat-950	284	14	to	to	PART
easat-950	284	15	achieve	achieve	VERB
easat-950	284	16	sustainability	sustainability	NOUN
easat-950	284	17	scores	score	NOUN
easat-950	284	18	.	.	PUNCT
easat-950	285	1	the	the	DET
easat-950	285	2	influence	influence	NOUN
easat-950	285	3	of	of	ADP
easat-950	285	4	corporate	corporate	ADJ
easat-950	285	5	governance	governance	NOUN
easat-950	285	6	on	on	ADP
easat-950	285	7	corporate	corporate	ADJ
easat-950	285	8	financial	financial	ADJ
easat-950	285	9	performance	performance	NOUN
easat-950	285	10	is	be	AUX
easat-950	285	11	an	an	DET
easat-950	285	12	interesting	interesting	ADJ
easat-950	285	13	category	category	NOUN
easat-950	285	14	in	in	ADP
easat-950	285	15	the	the	DET
easat-950	285	16	influence	influence	NOUN
easat-950	285	17	of	of	ADP
easat-950	285	18	esg	esg	PROPN
easat-950	285	19	on	on	ADP
easat-950	285	20	corporate	corporate	ADJ
easat-950	285	21	financial	financial	ADJ
easat-950	285	22	performance	performance	NOUN
easat-950	285	23	.	.	PUNCT
easat-950	286	1	in	in	ADP
easat-950	286	2	an	an	DET
easat-950	286	3	attempt	attempt	NOUN
easat-950	286	4	to	to	PART
easat-950	286	5	understand	understand	VERB
easat-950	286	6	the	the	DET
easat-950	286	7	effects	effect	NOUN
easat-950	286	8	of	of	ADP
easat-950	286	9	a	a	DET
easat-950	286	10	non	non	ADJ
easat-950	286	11	-	-	ADJ
easat-950	286	12	market	market	ADJ
easat-950	286	13	transnational	transnational	ADJ
easat-950	286	14	sustainability	sustainability	NOUN
easat-950	286	15	strategy	strategy	NOUN
easat-950	286	16	on	on	ADP
easat-950	286	17	company	company	NOUN
easat-950	286	18	’s	’s	PART
easat-950	286	19	performance	performance	NOUN
easat-950	286	20	,	,	PUNCT
easat-950	286	21	shaikh	shaikh	NOUN
easat-950	287	1	[	[	X
easat-950	287	2	70	70	NUM
easat-950	287	3	]	]	PUNCT
easat-950	287	4	analyzed	analyze	VERB
easat-950	287	5	approximately	approximately	ADV
easat-950	287	6	510	510	NUM
easat-950	287	7	firm	firm	NOUN
easat-950	287	8	’s	’s	PART
easat-950	287	9	esg	esg	PROPN
easat-950	287	10	scores	score	NOUN
easat-950	287	11	across	across	ADP
easat-950	287	12	17	17	NUM
easat-950	287	13	countries	country	NOUN
easat-950	287	14	around	around	ADP
easat-950	287	15	the	the	DET
easat-950	287	16	world	world	NOUN
easat-950	287	17	.	.	PUNCT
easat-950	288	1	a	a	DET
easat-950	288	2	study	study	NOUN
easat-950	288	3	by	by	ADP
easat-950	288	4	kim	kim	PROPN
easat-950	288	5	and	and	CCONJ
easat-950	288	6	li	li	PROPN
easat-950	289	1	[	[	X
easat-950	289	2	71	71	NUM
easat-950	289	3	]	]	PUNCT
easat-950	289	4	examined	examine	VERB
easat-950	289	5	the	the	DET
easat-950	289	6	association	association	NOUN
easat-950	289	7	between	between	ADP
easat-950	289	8	governance	governance	NOUN
easat-950	289	9	performance	performance	NOUN
easat-950	289	10	,	,	PUNCT
easat-950	289	11	financial	financial	ADJ
easat-950	289	12	performance	performance	NOUN
easat-950	289	13	,	,	PUNCT
easat-950	289	14	and	and	CCONJ
easat-950	289	15	stock	stock	NOUN
easat-950	289	16	returns	return	NOUN
easat-950	289	17	.	.	PUNCT
easat-950	290	1	the	the	DET
easat-950	290	2	research	research	NOUN
easat-950	290	3	found	find	VERB
easat-950	290	4	that	that	SCONJ
easat-950	290	5	businesses	business	NOUN
easat-950	290	6	with	with	ADP
easat-950	290	7	better	well	ADJ
easat-950	290	8	governance	governance	NOUN
easat-950	290	9	performance	performance	NOUN
easat-950	290	10	tend	tend	VERB
easat-950	290	11	to	to	PART
easat-950	290	12	have	have	VERB
easat-950	290	13	better	well	ADJ
easat-950	290	14	financial	financial	ADJ
easat-950	290	15	performance	performance	NOUN
easat-950	290	16	,	,	PUNCT
easat-950	290	17	as	as	SCONJ
easat-950	290	18	evidenced	evidence	VERB
easat-950	290	19	by	by	ADP
easat-950	290	20	the	the	DET
easat-950	290	21	higher	high	ADJ
easat-950	290	22	profitability	profitability	NOUN
easat-950	290	23	and	and	CCONJ
easat-950	290	24	stock	stock	NOUN
easat-950	290	25	returns	return	NOUN
easat-950	290	26	received	receive	VERB
easat-950	290	27	.	.	PUNCT
easat-950	291	1	the	the	DET
easat-950	291	2	study	study	NOUN
easat-950	291	3	also	also	ADV
easat-950	291	4	found	find	VERB
easat-950	291	5	that	that	SCONJ
easat-950	291	6	companies	company	NOUN
easat-950	291	7	with	with	ADP
easat-950	291	8	better	well	ADJ
easat-950	291	9	governance	governance	NOUN
easat-950	291	10	performance	performance	NOUN
easat-950	291	11	are	be	AUX
easat-950	291	12	more	more	ADV
easat-950	291	13	likely	likely	ADJ
easat-950	291	14	to	to	PART
easat-950	291	15	have	have	VERB
easat-950	291	16	lower	low	ADJ
easat-950	291	17	risk	risk	NOUN
easat-950	291	18	levels	level	NOUN
easat-950	291	19	,	,	PUNCT
easat-950	291	20	which	which	PRON
easat-950	291	21	are	be	AUX
easat-950	291	22	more	more	ADV
easat-950	291	23	attractive	attractive	ADJ
easat-950	291	24	to	to	ADP
easat-950	291	25	investors	investor	NOUN
easat-950	291	26	.	.	PUNCT
easat-950	292	1	meanwhile	meanwhile	ADV
easat-950	292	2	,	,	PUNCT
easat-950	292	3	ray	ray	NOUN
easat-950	292	4	and	and	CCONJ
easat-950	292	5	goel	goel	PROPN
easat-950	293	1	[	[	X
easat-950	293	2	72	72	NUM
easat-950	293	3	]	]	PUNCT
easat-950	293	4	focused	focus	VERB
easat-950	293	5	on	on	ADP
easat-950	293	6	the	the	DET
easat-950	293	7	relationship	relationship	NOUN
easat-950	293	8	between	between	ADP
easat-950	293	9	governance	governance	NOUN
easat-950	293	10	performance	performance	NOUN
easat-950	293	11	and	and	CCONJ
easat-950	293	12	corporate	corporate	ADJ
easat-950	293	13	financial	financial	ADJ
easat-950	293	14	performance	performance	NOUN
easat-950	293	15	.	.	PUNCT
easat-950	294	1	the	the	DET
easat-950	294	2	authors	author	NOUN
easat-950	294	3	discovered	discover	VERB
easat-950	294	4	that	that	SCONJ
easat-950	294	5	there	there	PRON
easat-950	294	6	is	be	VERB
easat-950	294	7	a	a	DET
easat-950	294	8	positive	positive	ADJ
easat-950	294	9	correlation	correlation	NOUN
easat-950	294	10	between	between	ADP
easat-950	294	11	governance	governance	NOUN
easat-950	294	12	performance	performance	NOUN
easat-950	294	13	and	and	CCONJ
easat-950	294	14	financial	financial	ADJ
easat-950	294	15	performance	performance	NOUN
easat-950	294	16	.	.	PUNCT
easat-950	295	1	in	in	ADP
easat-950	295	2	general	general	ADJ
easat-950	295	3	,	,	PUNCT
easat-950	295	4	good	good	ADJ
easat-950	295	5	corporate	corporate	ADJ
easat-950	295	6	governance	governance	NOUN
easat-950	295	7	practices	practice	NOUN
easat-950	295	8	245	245	NUM
easat-950	295	9	edelweiss	edelweiss	PROPN
easat-950	295	10	applied	apply	VERB
easat-950	295	11	science	science	NOUN
easat-950	295	12	and	and	CCONJ
easat-950	295	13	technology	technology	NOUN
easat-950	295	14	issn	issn	PROPN
easat-950	295	15	:	:	PUNCT
easat-950	295	16	2576	2576	NUM
easat-950	295	17	-	-	SYM
easat-950	295	18	8484	8484	NUM
easat-950	295	19	vol	vol	NOUN
easat-950	295	20	.	.	PROPN
easat-950	296	1	8	8	NUM
easat-950	296	2	,	,	PUNCT
easat-950	296	3	no	no	INTJ
easat-950	296	4	.	.	NOUN
easat-950	297	1	3	3	NUM
easat-950	297	2	:	:	SYM
easat-950	297	3	236	236	NUM
easat-950	297	4	-	-	SYM
easat-950	297	5	258	258	NUM
easat-950	297	6	,	,	PUNCT
easat-950	297	7	2024	2024	NUM
easat-950	297	8	doi	doi	NOUN
easat-950	297	9	:	:	PUNCT
easat-950	297	10	10.55214/25768484.v8i3.950	10.55214/25768484.v8i3.950	NUM
easat-950	297	11	©	©	PROPN
easat-950	297	12	2024	2024	NUM
easat-950	297	13	by	by	ADP
easat-950	297	14	the	the	DET
easat-950	297	15	authors	author	NOUN
easat-950	297	16	;	;	PUNCT
easat-950	297	17	licensee	licensee	PROPN
easat-950	297	18	learning	learning	NOUN
easat-950	297	19	gate	gate	NOUN
easat-950	297	20	will	will	AUX
easat-950	297	21	have	have	VERB
easat-950	297	22	a	a	DET
easat-950	297	23	positive	positive	ADJ
easat-950	297	24	influence	influence	NOUN
easat-950	297	25	on	on	ADP
easat-950	297	26	corporate	corporate	ADJ
easat-950	297	27	financial	financial	ADJ
easat-950	297	28	performance	performance	NOUN
easat-950	297	29	.	.	PUNCT
easat-950	298	1	therefore	therefore	ADV
easat-950	298	2	,	,	PUNCT
easat-950	298	3	hypothesis	hypothesis	NOUN
easat-950	298	4	(	(	PUNCT
easat-950	298	5	h3	h3	NOUN
easat-950	298	6	)	)	PUNCT
easat-950	298	7	is	be	AUX
easat-950	298	8	hypothesized	hypothesize	VERB
easat-950	298	9	as	as	SCONJ
easat-950	298	10	follows	follow	VERB
easat-950	298	11	:	:	PUNCT
easat-950	298	12	h3	h3	NOUN
easat-950	298	13	:	:	PUNCT
easat-950	298	14	there	there	PRON
easat-950	298	15	is	be	VERB
easat-950	298	16	a	a	DET
easat-950	298	17	significant	significant	ADJ
easat-950	298	18	positive	positive	ADJ
easat-950	298	19	relationship	relationship	NOUN
easat-950	298	20	between	between	ADP
easat-950	298	21	governance	governance	NOUN
easat-950	298	22	performance	performance	NOUN
easat-950	298	23	and	and	CCONJ
easat-950	298	24	financial	financial	ADJ
easat-950	298	25	performance	performance	NOUN
easat-950	298	26	.	.	PUNCT
easat-950	299	1	3	3	X
easat-950	299	2	.	.	X
easat-950	299	3	methodology	methodology	NOUN
easat-950	299	4	the	the	DET
easat-950	299	5	methodologies	methodology	NOUN
easat-950	299	6	used	use	VERB
easat-950	299	7	in	in	ADP
easat-950	299	8	recent	recent	ADJ
easat-950	299	9	studies	study	NOUN
easat-950	299	10	on	on	ADP
easat-950	299	11	the	the	DET
easat-950	299	12	influence	influence	NOUN
easat-950	299	13	of	of	ADP
easat-950	299	14	esg	esg	PROPN
easat-950	299	15	performance	performance	NOUN
easat-950	299	16	on	on	ADP
easat-950	299	17	financial	financial	ADJ
easat-950	299	18	performance	performance	NOUN
easat-950	299	19	are	be	AUX
easat-950	299	20	diverse	diverse	ADJ
easat-950	299	21	and	and	CCONJ
easat-950	299	22	wide	wide	ADV
easat-950	299	23	-	-	PUNCT
easat-950	299	24	ranging	ranging	NOUN
easat-950	299	25	.	.	PUNCT
easat-950	300	1	while	while	SCONJ
easat-950	300	2	some	some	DET
easat-950	300	3	studies	study	NOUN
easat-950	300	4	have	have	VERB
easat-950	300	5	limitations	limitation	NOUN
easat-950	300	6	such	such	ADJ
easat-950	300	7	as	as	ADP
easat-950	300	8	data	data	NOUN
easat-950	300	9	availability	availability	NOUN
easat-950	300	10	or	or	CCONJ
easat-950	300	11	the	the	DET
easat-950	300	12	use	use	NOUN
easat-950	300	13	of	of	ADP
easat-950	300	14	self	self	NOUN
easat-950	300	15	-	-	PUNCT
easat-950	300	16	reported	report	VERB
easat-950	300	17	esg	esg	PROPN
easat-950	300	18	data	data	PROPN
easat-950	300	19	,	,	PUNCT
easat-950	300	20	the	the	DET
easat-950	300	21	overall	overall	ADJ
easat-950	300	22	findings	finding	NOUN
easat-950	300	23	propose	propose	VERB
easat-950	300	24	a	a	DET
easat-950	300	25	positive	positive	ADJ
easat-950	300	26	affiliation	affiliation	NOUN
easat-950	300	27	between	between	ADP
easat-950	300	28	esg	esg	NOUN
easat-950	300	29	performance	performance	NOUN
easat-950	300	30	and	and	CCONJ
easat-950	300	31	financial	financial	ADJ
easat-950	300	32	performance	performance	NOUN
easat-950	300	33	.	.	PUNCT
easat-950	301	1	3.1	3.1	NUM
easat-950	301	2	.	.	PUNCT
easat-950	301	3	data	datum	NOUN
easat-950	301	4	collection	collection	NOUN
easat-950	301	5	procedures	procedure	NOUN
easat-950	301	6	the	the	DET
easat-950	301	7	data	datum	NOUN
easat-950	301	8	for	for	ADP
easat-950	301	9	this	this	DET
easat-950	301	10	study	study	NOUN
easat-950	301	11	used	use	VERB
easat-950	301	12	secondary	secondary	ADJ
easat-950	301	13	data	datum	NOUN
easat-950	301	14	.	.	PUNCT
easat-950	302	1	the	the	DET
easat-950	302	2	data	datum	NOUN
easat-950	302	3	were	be	AUX
easat-950	302	4	retrieved	retrieve	VERB
easat-950	302	5	from	from	ADP
easat-950	302	6	esg	esg	NOUN
easat-950	302	7	rating	rating	NOUN
easat-950	302	8	providers	provider	NOUN
easat-950	302	9	,	,	PUNCT
easat-950	302	10	thomson	thomson	PROPN
easat-950	302	11	reuters	reuters	PROPN
easat-950	302	12	eikon	eikon	PROPN
easat-950	302	13	datastream	datastream	PROPN
easat-950	302	14	.	.	PUNCT
easat-950	303	1	secondary	secondary	ADJ
easat-950	303	2	data	datum	NOUN
easat-950	303	3	are	be	AUX
easat-950	303	4	used	use	VERB
easat-950	303	5	since	since	SCONJ
easat-950	303	6	the	the	DET
easat-950	303	7	research	research	NOUN
easat-950	303	8	involves	involve	VERB
easat-950	303	9	variables	variable	NOUN
easat-950	303	10	and	and	CCONJ
easat-950	303	11	the	the	DET
easat-950	303	12	nature	nature	NOUN
easat-950	303	13	of	of	ADP
easat-950	303	14	that	that	DET
easat-950	303	15	data	datum	NOUN
easat-950	303	16	,	,	PUNCT
easat-950	303	17	which	which	PRON
easat-950	303	18	would	would	AUX
easat-950	303	19	be	be	AUX
easat-950	303	20	difficult	difficult	ADJ
easat-950	303	21	to	to	PART
easat-950	303	22	collect	collect	VERB
easat-950	303	23	with	with	ADP
easat-950	303	24	any	any	DET
easat-950	303	25	other	other	ADJ
easat-950	303	26	method	method	NOUN
easat-950	303	27	.	.	PUNCT
easat-950	304	1	the	the	DET
easat-950	304	2	use	use	NOUN
easat-950	304	3	of	of	ADP
easat-950	304	4	thomson	thomson	PROPN
easat-950	304	5	reuters	reuters	PROPN
easat-950	304	6	eikon	eikon	PROPN
easat-950	304	7	datastream	datastream	PROPN
easat-950	304	8	was	be	AUX
easat-950	304	9	inspired	inspire	VERB
easat-950	304	10	by	by	ADP
easat-950	304	11	previous	previous	ADJ
easat-950	304	12	researchers	researcher	NOUN
easat-950	304	13	in	in	ADP
easat-950	304	14	understanding	understanding	NOUN
easat-950	304	15	of	of	ADP
easat-950	304	16	the	the	DET
easat-950	304	17	impact	impact	NOUN
easat-950	304	18	of	of	ADP
easat-950	304	19	esg	esg	NOUN
easat-950	304	20	performance	performance	NOUN
easat-950	304	21	on	on	ADP
easat-950	304	22	a	a	DET
easat-950	304	23	firm	firm	NOUN
easat-950	304	24	's	's	PART
easat-950	304	25	financial	financial	ADJ
easat-950	304	26	performance	performance	NOUN
easat-950	304	27	[	[	X
easat-950	304	28	59	59	NUM
easat-950	304	29	,	,	PUNCT
easat-950	304	30	73	73	NUM
easat-950	304	31	,	,	PUNCT
easat-950	304	32	74	74	NUM
easat-950	304	33	]	]	PUNCT
easat-950	304	34	.	.	PUNCT
easat-950	305	1	the	the	DET
easat-950	305	2	database	database	NOUN
easat-950	305	3	focuses	focus	VERB
easat-950	305	4	mainly	mainly	ADV
easat-950	305	5	on	on	ADP
easat-950	305	6	finance	finance	NOUN
easat-950	305	7	,	,	PUNCT
easat-950	305	8	corporate	corporate	ADJ
easat-950	305	9	governance	governance	NOUN
easat-950	305	10	,	,	PUNCT
easat-950	305	11	environmental	environmental	ADJ
easat-950	305	12	,	,	PUNCT
easat-950	305	13	and	and	CCONJ
easat-950	305	14	social	social	ADJ
easat-950	305	15	aspects	aspect	NOUN
easat-950	305	16	.	.	PUNCT
easat-950	306	1	it	it	PRON
easat-950	306	2	provides	provide	VERB
easat-950	306	3	70	70	NUM
easat-950	306	4	key	key	ADJ
easat-950	306	5	performance	performance	NOUN
easat-950	306	6	indicators	indicator	NOUN
easat-950	306	7	for	for	ADP
easat-950	306	8	different	different	ADJ
easat-950	306	9	esg	esg	NOUN
easat-950	306	10	categories	category	NOUN
easat-950	306	11	and	and	CCONJ
easat-950	306	12	has	have	VERB
easat-950	306	13	comprehensive	comprehensive	ADJ
easat-950	306	14	reporting	reporting	NOUN
easat-950	306	15	across	across	ADP
easat-950	306	16	450	450	NUM
easat-950	306	17	esg	esg	PROPN
easat-950	306	18	data	datum	NOUN
easat-950	306	19	points	point	NOUN
easat-950	306	20	,	,	PUNCT
easat-950	306	21	which	which	PRON
easat-950	306	22	date	date	NOUN
easat-950	306	23	way	way	ADV
easat-950	306	24	back	back	ADV
easat-950	306	25	to	to	ADP
easat-950	306	26	2002	2002	NUM
easat-950	306	27	.	.	PUNCT
easat-950	307	1	it	it	PRON
easat-950	307	2	offers	offer	VERB
easat-950	307	3	esg	esg	NOUN
easat-950	307	4	scores	score	NOUN
easat-950	307	5	of	of	ADP
easat-950	307	6	listed	list	VERB
easat-950	307	7	companies	company	NOUN
easat-950	307	8	worldwide	worldwide	ADV
easat-950	307	9	from	from	ADP
easat-950	307	10	0	0	NUM
easat-950	307	11	-	-	SYM
easat-950	307	12	100	100	NUM
easat-950	307	13	,	,	PUNCT
easat-950	307	14	with	with	ADP
easat-950	307	15	100	100	NUM
easat-950	307	16	being	be	AUX
easat-950	307	17	the	the	DET
easat-950	307	18	best	good	ADJ
easat-950	307	19	score	score	NOUN
easat-950	307	20	.	.	PUNCT
easat-950	308	1	there	there	PRON
easat-950	308	2	are	be	VERB
easat-950	308	3	three	three	NUM
easat-950	308	4	(	(	PUNCT
easat-950	308	5	3	3	NUM
easat-950	308	6	)	)	PUNCT
easat-950	308	7	independent	independent	ADJ
easat-950	308	8	variables	variable	NOUN
easat-950	308	9	,	,	PUNCT
easat-950	308	10	one	one	NUM
easat-950	308	11	(	(	PUNCT
easat-950	308	12	1	1	NUM
easat-950	308	13	)	)	PUNCT
easat-950	308	14	dependent	dependent	ADJ
easat-950	308	15	variable	variable	NOUN
easat-950	308	16	,	,	PUNCT
easat-950	308	17	and	and	CCONJ
easat-950	308	18	one	one	NUM
easat-950	308	19	(	(	PUNCT
easat-950	308	20	1	1	NUM
easat-950	308	21	)	)	PUNCT
easat-950	308	22	control	control	NOUN
easat-950	308	23	variable	variable	NOUN
easat-950	308	24	in	in	ADP
easat-950	308	25	this	this	DET
easat-950	308	26	current	current	ADJ
easat-950	308	27	research	research	NOUN
easat-950	308	28	,	,	PUNCT
easat-950	308	29	as	as	SCONJ
easat-950	308	30	shown	show	VERB
easat-950	308	31	in	in	ADP
easat-950	308	32	table	table	NOUN
easat-950	308	33	1	1	NUM
easat-950	308	34	.	.	PUNCT
easat-950	309	1	this	this	DET
easat-950	309	2	study	study	NOUN
easat-950	309	3	will	will	AUX
easat-950	309	4	focus	focus	VERB
easat-950	309	5	on	on	ADP
easat-950	309	6	the	the	DET
easat-950	309	7	data	datum	NOUN
easat-950	309	8	of	of	ADP
easat-950	309	9	each	each	DET
easat-950	309	10	e	e	NOUN
easat-950	309	11	,	,	PUNCT
easat-950	309	12	s	s	X
easat-950	309	13	,	,	PUNCT
easat-950	309	14	and	and	CCONJ
easat-950	309	15	g	g	ADP
easat-950	309	16	pillar	pillar	NOUN
easat-950	309	17	's	's	PART
easat-950	309	18	score	score	NOUN
easat-950	309	19	as	as	ADP
easat-950	309	20	the	the	DET
easat-950	309	21	independent	independent	ADJ
easat-950	309	22	variables	variable	NOUN
easat-950	309	23	precisely	precisely	ADV
easat-950	309	24	for	for	ADP
easat-950	309	25	publicly	publicly	ADV
easat-950	309	26	listed	list	VERB
easat-950	309	27	companies	company	NOUN
easat-950	309	28	in	in	ADP
easat-950	309	29	japan	japan	PROPN
easat-950	309	30	.	.	PUNCT
easat-950	310	1	the	the	DET
easat-950	310	2	profitability	profitability	NOUN
easat-950	310	3	of	of	ADP
easat-950	310	4	a	a	DET
easat-950	310	5	firm	firm	NOUN
easat-950	310	6	will	will	AUX
easat-950	310	7	be	be	AUX
easat-950	310	8	used	use	VERB
easat-950	310	9	to	to	PART
easat-950	310	10	determine	determine	VERB
easat-950	310	11	the	the	DET
easat-950	310	12	firm	firm	NOUN
easat-950	310	13	's	's	PART
easat-950	310	14	financial	financial	ADJ
easat-950	310	15	performance	performance	NOUN
easat-950	310	16	and	and	CCONJ
easat-950	310	17	is	be	AUX
easat-950	310	18	the	the	DET
easat-950	310	19	dependent	dependent	ADJ
easat-950	310	20	variable	variable	NOUN
easat-950	310	21	.	.	PUNCT
easat-950	311	1	the	the	DET
easat-950	311	2	profitability	profitability	NOUN
easat-950	311	3	will	will	AUX
easat-950	311	4	be	be	AUX
easat-950	311	5	measured	measure	VERB
easat-950	311	6	as	as	ADP
easat-950	311	7	return	return	NOUN
easat-950	311	8	on	on	ADP
easat-950	311	9	equity	equity	NOUN
easat-950	311	10	(	(	PUNCT
easat-950	311	11	roe	roe	PROPN
easat-950	311	12	)	)	PUNCT
easat-950	311	13	.	.	PUNCT
easat-950	312	1	both	both	DET
easat-950	312	2	variables	variable	NOUN
easat-950	312	3	will	will	AUX
easat-950	312	4	be	be	AUX
easat-950	312	5	provided	provide	VERB
easat-950	312	6	by	by	ADP
easat-950	312	7	the	the	DET
easat-950	312	8	thomson	thomson	PROPN
easat-950	312	9	reuters	reuters	PROPN
easat-950	312	10	eikon	eikon	PROPN
easat-950	312	11	datastream	datastream	PROPN
easat-950	312	12	.	.	PUNCT
easat-950	313	1	table	table	NOUN
easat-950	313	2	1	1	NUM
easat-950	313	3	.	.	PUNCT
easat-950	313	4	source	source	NOUN
easat-950	313	5	of	of	ADP
easat-950	313	6	data	datum	NOUN
easat-950	313	7	collected	collect	VERB
easat-950	313	8	.	.	PUNCT
easat-950	314	1	variable	variable	ADJ
easat-950	314	2	data	datum	NOUN
easat-950	314	3	sources	source	NOUN
easat-950	314	4	independent	independent	ADJ
easat-950	314	5	variable	variable	ADJ
easat-950	314	6	firm	firm	NOUN
easat-950	314	7	’s	’s	PART
easat-950	314	8	environmental	environmental	PROPN
easat-950	314	9	scores	score	NOUN
easat-950	314	10	thomson	thomson	PROPN
easat-950	314	11	reuters	reuters	PROPN
easat-950	314	12	eikon	eikon	PROPN
easat-950	314	13	datastream	datastream	PROPN
easat-950	314	14	firm	firm	NOUN
easat-950	314	15	’s	’s	PART
easat-950	314	16	social	social	ADJ
easat-950	314	17	scores	score	NOUN
easat-950	314	18	firm	firm	NOUN
easat-950	314	19	’s	’s	PART
easat-950	314	20	governance	governance	NOUN
easat-950	314	21	scores	score	NOUN
easat-950	314	22	dependent	dependent	ADJ
easat-950	314	23	variable	variable	ADJ
easat-950	314	24	firm	firm	NOUN
easat-950	314	25	’s	’s	PART
easat-950	314	26	return	return	NOUN
easat-950	314	27	on	on	ADP
easat-950	314	28	equity	equity	NOUN
easat-950	314	29	(	(	PUNCT
easat-950	314	30	roe	roe	NOUN
easat-950	314	31	)	)	PUNCT
easat-950	314	32	control	control	NOUN
easat-950	314	33	variable	variable	ADJ
easat-950	314	34	number	number	NOUN
easat-950	314	35	of	of	ADP
easat-950	314	36	employees	employee	NOUN
easat-950	314	37	3.2	3.2	NUM
easat-950	314	38	measurement	measurement	NOUN
easat-950	314	39	of	of	ADP
easat-950	314	40	dependent	dependent	ADJ
easat-950	314	41	variables	variable	NOUN
easat-950	314	42	roe	roe	PROPN
easat-950	314	43	(	(	PUNCT
easat-950	314	44	return	return	VERB
easat-950	314	45	on	on	ADP
easat-950	314	46	equity	equity	NOUN
easat-950	314	47	)	)	PUNCT
easat-950	314	48	is	be	AUX
easat-950	314	49	a	a	DET
easat-950	314	50	financial	financial	ADJ
easat-950	314	51	criterion	criterion	NOUN
easat-950	314	52	that	that	PRON
easat-950	314	53	computes	compute	VERB
easat-950	314	54	a	a	DET
easat-950	314	55	company	company	NOUN
easat-950	314	56	's	's	PART
easat-950	314	57	profitability	profitability	NOUN
easat-950	314	58	by	by	ADP
easat-950	314	59	calculating	calculate	VERB
easat-950	314	60	the	the	DET
easat-950	314	61	total	total	ADJ
easat-950	314	62	net	net	ADJ
easat-950	314	63	revenue	revenue	NOUN
easat-950	314	64	made	make	VERB
easat-950	314	65	per	per	ADP
easat-950	314	66	unit	unit	NOUN
easat-950	314	67	of	of	ADP
easat-950	314	68	shareholder	shareholder	NOUN
easat-950	314	69	value	value	NOUN
easat-950	314	70	.	.	PUNCT
easat-950	315	1	the	the	DET
easat-950	315	2	roe	roe	NOUN
easat-950	315	3	in	in	ADP
easat-950	315	4	eikon	eikon	PROPN
easat-950	315	5	refinitiv	refinitiv	PROPN
easat-950	315	6	typically	typically	ADV
easat-950	315	7	ranges	range	VERB
easat-950	315	8	from	from	ADP
easat-950	315	9	negative	negative	ADJ
easat-950	315	10	to	to	ADP
easat-950	315	11	over	over	ADP
easat-950	315	12	50	50	NUM
easat-950	315	13	%	%	NOUN
easat-950	315	14	,	,	PUNCT
easat-950	315	15	depending	depend	VERB
easat-950	315	16	on	on	ADP
easat-950	315	17	the	the	DET
easat-950	315	18	country	country	NOUN
easat-950	315	19	and	and	CCONJ
easat-950	315	20	industry	industry	NOUN
easat-950	315	21	,	,	PUNCT
easat-950	315	22	as	as	SCONJ
easat-950	315	23	shown	show	VERB
easat-950	315	24	in	in	ADP
easat-950	315	25	table	table	NOUN
easat-950	315	26	2	2	NUM
easat-950	315	27	.	.	PUNCT
easat-950	315	28	a	a	DET
easat-950	315	29	higher	high	ADJ
easat-950	315	30	roe	roe	NOUN
easat-950	315	31	signifies	signify	VERB
easat-950	315	32	that	that	SCONJ
easat-950	315	33	the	the	DET
easat-950	315	34	company	company	NOUN
easat-950	315	35	is	be	AUX
easat-950	315	36	producing	produce	VERB
easat-950	315	37	more	more	ADJ
easat-950	315	38	profit	profit	NOUN
easat-950	315	39	compared	compare	VERB
easat-950	315	40	to	to	ADP
easat-950	315	41	the	the	DET
easat-950	315	42	quantity	quantity	NOUN
easat-950	315	43	of	of	ADP
easat-950	315	44	shareholder	shareholder	NOUN
easat-950	315	45	equity	equity	NOUN
easat-950	315	46	,	,	PUNCT
easat-950	315	47	which	which	PRON
easat-950	315	48	is	be	AUX
easat-950	315	49	usually	usually	ADV
easat-950	315	50	viewed	view	VERB
easat-950	315	51	as	as	ADP
easat-950	315	52	a	a	DET
easat-950	315	53	positive	positive	ADJ
easat-950	315	54	indicator	indicator	NOUN
easat-950	315	55	.	.	PUNCT
easat-950	316	1	the	the	DET
easat-950	316	2	average	average	ADJ
easat-950	316	3	percentage	percentage	NOUN
easat-950	316	4	of	of	ADP
easat-950	316	5	roe	roe	NOUN
easat-950	316	6	(	(	PUNCT
easat-950	316	7	return	return	VERB
easat-950	316	8	on	on	ADP
easat-950	316	9	equity	equity	NOUN
easat-950	316	10	)	)	PUNCT
easat-950	316	11	can	can	AUX
easat-950	316	12	vary	vary	VERB
easat-950	316	13	by	by	ADP
easat-950	316	14	sector	sector	NOUN
easat-950	316	15	due	due	ADP
easat-950	316	16	to	to	ADP
easat-950	316	17	the	the	DET
easat-950	316	18	different	different	ADJ
easat-950	316	19	characteristics	characteristic	NOUN
easat-950	316	20	of	of	ADP
easat-950	316	21	each	each	DET
easat-950	316	22	industry	industry	NOUN
easat-950	316	23	.	.	PUNCT
easat-950	317	1	companies	company	NOUN
easat-950	317	2	within	within	ADP
easat-950	317	3	each	each	DET
easat-950	317	4	industry	industry	NOUN
easat-950	317	5	may	may	AUX
easat-950	317	6	have	have	VERB
easat-950	317	7	significantly	significantly	ADV
easat-950	317	8	higher	high	ADJ
easat-950	317	9	or	or	CCONJ
easat-950	317	10	lower	low	ADJ
easat-950	317	11	roes	roe	NOUN
easat-950	317	12	based	base	VERB
easat-950	317	13	on	on	ADP
easat-950	317	14	their	their	PRON
easat-950	317	15	specific	specific	ADJ
easat-950	317	16	business	business	NOUN
easat-950	317	17	models	model	NOUN
easat-950	317	18	,	,	PUNCT
easat-950	317	19	financial	financial	ADJ
easat-950	317	20	strategies	strategy	NOUN
easat-950	317	21	,	,	PUNCT
easat-950	317	22	and	and	CCONJ
easat-950	317	23	competitive	competitive	ADJ
easat-950	317	24	positions	position	NOUN
easat-950	317	25	.	.	PUNCT
easat-950	318	1	246	246	NUM
easat-950	318	2	edelweiss	edelweiss	PROPN
easat-950	318	3	applied	apply	VERB
easat-950	318	4	science	science	NOUN
easat-950	318	5	and	and	CCONJ
easat-950	318	6	technology	technology	NOUN
easat-950	318	7	issn	issn	PROPN
easat-950	318	8	:	:	PUNCT
easat-950	318	9	2576	2576	NUM
easat-950	318	10	-	-	SYM
easat-950	318	11	8484	8484	NUM
easat-950	318	12	vol	vol	NOUN
easat-950	318	13	.	.	PROPN
easat-950	318	14	8	8	NUM
easat-950	318	15	,	,	PUNCT
easat-950	318	16	no	no	INTJ
easat-950	318	17	.	.	NOUN
easat-950	319	1	3	3	NUM
easat-950	319	2	:	:	SYM
easat-950	319	3	236	236	NUM
easat-950	319	4	-	-	SYM
easat-950	319	5	258	258	NUM
easat-950	319	6	,	,	PUNCT
easat-950	319	7	2024	2024	NUM
easat-950	319	8	doi	doi	NOUN
easat-950	319	9	:	:	PUNCT
easat-950	319	10	10.55214/25768484.v8i3.950	10.55214/25768484.v8i3.950	NUM
easat-950	319	11	©	©	PROPN
easat-950	319	12	2024	2024	NUM
easat-950	319	13	by	by	ADP
easat-950	319	14	the	the	DET
easat-950	319	15	authors	author	NOUN
easat-950	319	16	;	;	PUNCT
easat-950	319	17	licensee	licensee	PROPN
easat-950	319	18	learning	learn	VERB
easat-950	319	19	gate	gate	NOUN
easat-950	319	20	table	table	NOUN
easat-950	319	21	2	2	NUM
easat-950	319	22	.	.	PUNCT
easat-950	320	1	range	range	NOUN
easat-950	320	2	of	of	ADP
easat-950	320	3	return	return	NOUN
easat-950	320	4	of	of	ADP
easat-950	320	5	equity	equity	NOUN
easat-950	320	6	(	(	PUNCT
easat-950	320	7	roe	roe	PROPN
easat-950	320	8	)	)	PUNCT
easat-950	320	9	of	of	ADP
easat-950	320	10	industry	industry	NOUN
easat-950	320	11	in	in	ADP
easat-950	320	12	japan	japan	PROPN
easat-950	320	13	.	.	PUNCT
easat-950	321	1	no	no	DET
easat-950	321	2	sectors	sector	NOUN
easat-950	321	3	average	average	ADJ
easat-950	321	4	(	(	PUNCT
easat-950	321	5	%	%	INTJ
easat-950	321	6	)	)	PUNCT
easat-950	321	7	1	1	NUM
easat-950	321	8	basic	basic	ADJ
easat-950	321	9	materials	material	NOUN
easat-950	321	10	5	5	NUM
easat-950	321	11	-	-	SYM
easat-950	321	12	10	10	NUM
easat-950	321	13	2	2	NUM
easat-950	321	14	consumer	consumer	NOUN
easat-950	321	15	cyclicals	cyclical	NOUN
easat-950	321	16	5	5	NUM
easat-950	321	17	-	-	SYM
easat-950	321	18	10	10	NUM
easat-950	321	19	3	3	NUM
easat-950	321	20	consumer	consumer	NOUN
easat-950	321	21	non	non	NOUN
easat-950	321	22	-	-	NOUN
easat-950	321	23	cyclicals	cyclical	NOUN
easat-950	321	24	10	10	NUM
easat-950	321	25	-	-	SYM
easat-950	321	26	15	15	NUM
easat-950	321	27	4	4	NUM
easat-950	321	28	energy	energy	NOUN
easat-950	321	29	&	&	CCONJ
easat-950	321	30	utilities	utility	NOUN
easat-950	321	31	5	5	NUM
easat-950	321	32	-	-	SYM
easat-950	321	33	10	10	NUM
easat-950	321	34	5	5	NUM
easat-950	321	35	healthcare	healthcare	NOUN
easat-950	321	36	5	5	NUM
easat-950	321	37	-	-	SYM
easat-950	321	38	10	10	NUM
easat-950	321	39	6	6	NUM
easat-950	321	40	industrials	industrial	NOUN
easat-950	321	41	10	10	NUM
easat-950	321	42	-	-	SYM
easat-950	321	43	15	15	NUM
easat-950	321	44	7	7	NUM
easat-950	321	45	real	real	ADJ
easat-950	321	46	estate	estate	NOUN
easat-950	321	47	10	10	NUM
easat-950	321	48	-	-	SYM
easat-950	321	49	15	15	NUM
easat-950	321	50	8	8	NUM
easat-950	321	51	technology	technology	NOUN
easat-950	321	52	10	10	NUM
easat-950	321	53	-	-	SYM
easat-950	321	54	15	15	NUM
easat-950	321	55	3.3	3.3	NUM
easat-950	321	56	.	.	PUNCT
easat-950	322	1	data	datum	NOUN
easat-950	322	2	analysis	analysis	NOUN
easat-950	322	3	technique	technique	NOUN
easat-950	322	4	3.3.1	3.3.1	NUM
easat-950	322	5	.	.	PUNCT
easat-950	322	6	data	datum	NOUN
easat-950	322	7	analysis	analysis	NOUN
easat-950	322	8	procedure	procedure	NOUN
easat-950	322	9	to	to	PART
easat-950	322	10	address	address	VERB
easat-950	322	11	the	the	DET
easat-950	322	12	research	research	NOUN
easat-950	322	13	questions	question	NOUN
easat-950	322	14	and	and	CCONJ
easat-950	322	15	the	the	DET
easat-950	322	16	study	study	NOUN
easat-950	322	17	's	's	PART
easat-950	322	18	objective	objective	NOUN
easat-950	322	19	,	,	PUNCT
easat-950	322	20	which	which	PRON
easat-950	322	21	is	be	AUX
easat-950	322	22	to	to	PART
easat-950	322	23	examine	examine	VERB
easat-950	322	24	the	the	DET
easat-950	322	25	relationship	relationship	NOUN
easat-950	322	26	between	between	ADP
easat-950	322	27	environmental	environmental	ADJ
easat-950	322	28	,	,	PUNCT
easat-950	322	29	social	social	ADJ
easat-950	322	30	,	,	PUNCT
easat-950	322	31	and	and	CCONJ
easat-950	322	32	governance	governance	NOUN
easat-950	322	33	(	(	PUNCT
easat-950	322	34	esg	esg	PROPN
easat-950	322	35	)	)	PUNCT
easat-950	322	36	scores	score	NOUN
easat-950	322	37	and	and	CCONJ
easat-950	322	38	financial	financial	ADJ
easat-950	322	39	performance	performance	NOUN
easat-950	322	40	,	,	PUNCT
easat-950	322	41	a	a	DET
easat-950	322	42	quantitative	quantitative	ADJ
easat-950	322	43	study	study	NOUN
easat-950	322	44	with	with	ADP
easat-950	322	45	data	datum	NOUN
easat-950	322	46	regression	regression	NOUN
easat-950	322	47	analysis	analysis	NOUN
easat-950	322	48	was	be	AUX
easat-950	322	49	selected	select	VERB
easat-950	322	50	.	.	PUNCT
easat-950	323	1	data	datum	NOUN
easat-950	323	2	regression	regression	NOUN
easat-950	323	3	allows	allow	VERB
easat-950	323	4	researchers	researcher	NOUN
easat-950	323	5	to	to	PART
easat-950	323	6	estimate	estimate	VERB
easat-950	323	7	the	the	DET
easat-950	323	8	relationship	relationship	NOUN
easat-950	323	9	between	between	ADP
easat-950	323	10	variables	variable	NOUN
easat-950	323	11	while	while	SCONJ
easat-950	323	12	controlling	control	VERB
easat-950	323	13	for	for	ADP
easat-950	323	14	individual	individual	ADJ
easat-950	323	15	heterogeneity	heterogeneity	NOUN
easat-950	323	16	and	and	CCONJ
easat-950	323	17	time	time	NOUN
easat-950	323	18	-	-	PUNCT
easat-950	323	19	invariant	invariant	ADJ
easat-950	323	20	omitted	omit	VERB
easat-950	323	21	variables	variable	NOUN
easat-950	323	22	[	[	X
easat-950	323	23	32	32	NUM
easat-950	323	24	]	]	PUNCT
easat-950	323	25	.	.	PUNCT
easat-950	324	1	the	the	DET
easat-950	324	2	spss	spss	PROPN
easat-950	324	3	version	version	PROPN
easat-950	324	4	28.0	28.0	NUM
easat-950	324	5	software	software	NOUN
easat-950	324	6	was	be	AUX
easat-950	324	7	used	use	VERB
easat-950	324	8	to	to	PART
easat-950	324	9	perform	perform	VERB
easat-950	324	10	statistical	statistical	ADJ
easat-950	324	11	data	datum	NOUN
easat-950	324	12	analysis	analysis	NOUN
easat-950	324	13	,	,	PUNCT
easat-950	324	14	which	which	PRON
easat-950	324	15	includes	include	VERB
easat-950	324	16	descriptive	descriptive	ADJ
easat-950	324	17	statistics	statistic	NOUN
easat-950	324	18	,	,	PUNCT
easat-950	324	19	factor	factor	NOUN
easat-950	324	20	analysis	analysis	NOUN
easat-950	324	21	,	,	PUNCT
easat-950	324	22	and	and	CCONJ
easat-950	324	23	categorical	categorical	ADJ
easat-950	324	24	data	datum	NOUN
easat-950	324	25	analysis	analysis	NOUN
easat-950	324	26	.	.	PUNCT
easat-950	325	1	this	this	DET
easat-950	325	2	research	research	NOUN
easat-950	325	3	data	datum	NOUN
easat-950	325	4	will	will	AUX
easat-950	325	5	also	also	ADV
easat-950	325	6	be	be	AUX
easat-950	325	7	comprise	comprise	NOUN
easat-950	325	8	of	of	ADP
easat-950	325	9	the	the	DET
easat-950	325	10	following	follow	VERB
easat-950	325	11	analysis	analysis	NOUN
easat-950	325	12	:	:	PUNCT
easat-950	326	1	3.3.2	3.3.2	X
easat-950	326	2	.	.	PUNCT
easat-950	326	3	descriptive	descriptive	ADJ
easat-950	326	4	analysis	analysis	NOUN
easat-950	326	5	a	a	DET
easat-950	326	6	descriptive	descriptive	ADJ
easat-950	326	7	statistical	statistical	ADJ
easat-950	326	8	analysis	analysis	NOUN
easat-950	326	9	will	will	AUX
easat-950	326	10	be	be	AUX
easat-950	326	11	used	use	VERB
easat-950	326	12	to	to	PART
easat-950	326	13	analyze	analyze	VERB
easat-950	326	14	the	the	DET
easat-950	326	15	data	datum	NOUN
easat-950	326	16	.	.	PUNCT
easat-950	327	1	it	it	PRON
easat-950	327	2	is	be	AUX
easat-950	327	3	a	a	DET
easat-950	327	4	process	process	NOUN
easat-950	327	5	of	of	ADP
easat-950	327	6	transforming	transform	VERB
easat-950	327	7	raw	raw	ADJ
easat-950	327	8	data	datum	NOUN
easat-950	327	9	into	into	ADP
easat-950	327	10	a	a	DET
easat-950	327	11	form	form	NOUN
easat-950	327	12	that	that	PRON
easat-950	327	13	is	be	AUX
easat-950	327	14	easy	easy	ADJ
easat-950	327	15	to	to	PART
easat-950	327	16	understand	understand	VERB
easat-950	327	17	and	and	CCONJ
easat-950	327	18	provides	provide	VERB
easat-950	327	19	valuable	valuable	ADJ
easat-950	327	20	insights	insight	NOUN
easat-950	327	21	.	.	PUNCT
easat-950	328	1	this	this	DET
easat-950	328	2	analysis	analysis	NOUN
easat-950	328	3	was	be	AUX
easat-950	328	4	conducted	conduct	VERB
easat-950	328	5	to	to	PART
easat-950	328	6	illustrate	illustrate	VERB
easat-950	328	7	and	and	CCONJ
easat-950	328	8	summarize	summarize	VERB
easat-950	328	9	the	the	DET
easat-950	328	10	behavior	behavior	NOUN
easat-950	328	11	of	of	ADP
easat-950	328	12	the	the	DET
easat-950	328	13	data	datum	NOUN
easat-950	328	14	.	.	PUNCT
easat-950	329	1	it	it	PRON
easat-950	329	2	is	be	AUX
easat-950	329	3	appealing	appeal	VERB
easat-950	329	4	to	to	PART
easat-950	329	5	analyze	analyze	VERB
easat-950	329	6	these	these	DET
easat-950	329	7	results	result	NOUN
easat-950	329	8	to	to	PART
easat-950	329	9	examine	examine	VERB
easat-950	329	10	if	if	SCONJ
easat-950	329	11	the	the	DET
easat-950	329	12	developments	development	NOUN
easat-950	329	13	in	in	ADP
easat-950	329	14	the	the	DET
easat-950	329	15	scores	score	NOUN
easat-950	329	16	reflect	reflect	VERB
easat-950	329	17	the	the	DET
easat-950	329	18	company	company	NOUN
easat-950	329	19	’s	’s	PART
easat-950	329	20	effort	effort	NOUN
easat-950	329	21	to	to	PART
easat-950	329	22	enhance	enhance	VERB
easat-950	329	23	their	their	PRON
easat-950	329	24	esg	esg	NOUN
easat-950	329	25	performance	performance	NOUN
easat-950	329	26	due	due	ADP
easat-950	329	27	to	to	ADP
easat-950	329	28	increasing	increase	VERB
easat-950	329	29	interest	interest	NOUN
easat-950	329	30	in	in	ADP
easat-950	329	31	the	the	DET
easat-950	329	32	issues	issue	NOUN
easat-950	329	33	[	[	X
easat-950	329	34	75	75	NUM
easat-950	329	35	]	]	PUNCT
easat-950	329	36	.	.	PUNCT
easat-950	330	1	3.3.3	3.3.3	NUM
easat-950	330	2	.	.	PUNCT
easat-950	330	3	correlation	correlation	NOUN
easat-950	330	4	analysis	analysis	NOUN
easat-950	330	5	the	the	DET
easat-950	330	6	correlation	correlation	NOUN
easat-950	330	7	coefficient	coefficient	NOUN
easat-950	330	8	represents	represent	VERB
easat-950	330	9	a	a	DET
easat-950	330	10	positive	positive	ADJ
easat-950	330	11	or	or	CCONJ
easat-950	330	12	negative	negative	ADJ
easat-950	330	13	influence	influence	NOUN
easat-950	330	14	between	between	ADP
easat-950	330	15	esg	esg	NOUN
easat-950	330	16	performance	performance	NOUN
easat-950	330	17	and	and	CCONJ
easat-950	330	18	financial	financial	ADJ
easat-950	330	19	performance	performance	NOUN
easat-950	330	20	.	.	PUNCT
easat-950	331	1	schober	schober	ADJ
easat-950	331	2	,	,	PUNCT
easat-950	331	3	et	et	PROPN
easat-950	331	4	al	al	PROPN
easat-950	331	5	.	.	PUNCT
easat-950	332	1	[	[	X
easat-950	332	2	76	76	NUM
easat-950	332	3	]	]	PUNCT
easat-950	332	4	stated	state	VERB
easat-950	332	5	that	that	SCONJ
easat-950	332	6	pearson	pearson	PROPN
easat-950	332	7	correlation	correlation	NOUN
easat-950	332	8	could	could	AUX
easat-950	332	9	range	range	VERB
easat-950	332	10	from	from	ADP
easat-950	332	11	-1	-1	PART
easat-950	332	12	to	to	ADP
easat-950	332	13	+1	+1	PROPN
easat-950	332	14	,	,	PUNCT
easat-950	332	15	whereby	whereby	SCONJ
easat-950	332	16	a	a	DET
easat-950	332	17	positive	positive	ADJ
easat-950	332	18	value	value	NOUN
easat-950	332	19	indicates	indicate	VERB
easat-950	332	20	that	that	SCONJ
easat-950	332	21	one	one	NUM
easat-950	332	22	variable	variable	ADJ
easat-950	332	23	increases	increase	VERB
easat-950	332	24	simultaneously	simultaneously	ADV
easat-950	332	25	with	with	ADP
easat-950	332	26	the	the	DET
easat-950	332	27	other	other	ADJ
easat-950	332	28	.	.	PUNCT
easat-950	333	1	on	on	ADP
easat-950	333	2	the	the	DET
easat-950	333	3	other	other	ADJ
easat-950	333	4	hand	hand	NOUN
easat-950	333	5	,	,	PUNCT
easat-950	333	6	a	a	DET
easat-950	333	7	negative	negative	ADJ
easat-950	333	8	value	value	NOUN
easat-950	333	9	indicates	indicate	VERB
easat-950	333	10	that	that	SCONJ
easat-950	333	11	one	one	NUM
easat-950	333	12	increases	increase	NOUN
easat-950	333	13	while	while	SCONJ
easat-950	333	14	the	the	DET
easat-950	333	15	other	other	ADJ
easat-950	333	16	decreases	decrease	VERB
easat-950	333	17	.	.	PUNCT
easat-950	334	1	the	the	DET
easat-950	334	2	highly	highly	ADV
easat-950	334	3	significant	significant	ADJ
easat-950	334	4	p	p	X
easat-950	334	5	<	<	X
easat-950	334	6	0.01	0.01	NUM
easat-950	334	7	correlation	correlation	NOUN
easat-950	334	8	reflects	reflect	VERB
easat-950	334	9	a	a	DET
easat-950	334	10	high	high	ADJ
easat-950	334	11	level	level	NOUN
easat-950	334	12	of	of	ADP
easat-950	334	13	confidence	confidence	NOUN
easat-950	334	14	association	association	NOUN
easat-950	334	15	level	level	NOUN
easat-950	334	16	.	.	PUNCT
easat-950	335	1	3.3.4	3.3.4	X
easat-950	335	2	.	.	PUNCT
easat-950	335	3	multiple	multiple	ADJ
easat-950	335	4	regression	regression	NOUN
easat-950	335	5	analysis	analysis	NOUN
easat-950	335	6	a	a	DET
easat-950	335	7	multiple	multiple	ADJ
easat-950	335	8	regression	regression	NOUN
easat-950	335	9	model	model	NOUN
easat-950	335	10	is	be	AUX
easat-950	335	11	generally	generally	ADV
easat-950	335	12	utilized	utilize	VERB
easat-950	335	13	to	to	PART
easat-950	335	14	study	study	VERB
easat-950	335	15	the	the	DET
easat-950	335	16	connection	connection	NOUN
easat-950	335	17	between	between	ADP
easat-950	335	18	the	the	DET
easat-950	335	19	dependent	dependent	ADJ
easat-950	335	20	,	,	PUNCT
easat-950	335	21	independent	independent	ADJ
easat-950	335	22	,	,	PUNCT
easat-950	335	23	and	and	CCONJ
easat-950	335	24	control	control	NOUN
easat-950	335	25	variables	variable	NOUN
easat-950	335	26	.	.	PUNCT
easat-950	336	1	this	this	DET
easat-950	336	2	analysis	analysis	NOUN
easat-950	336	3	will	will	AUX
easat-950	336	4	be	be	AUX
easat-950	336	5	used	use	VERB
easat-950	336	6	to	to	PART
easat-950	336	7	quantify	quantify	VERB
easat-950	336	8	the	the	DET
easat-950	336	9	link	link	NOUN
easat-950	336	10	between	between	ADP
easat-950	336	11	the	the	DET
easat-950	336	12	dependent	dependent	ADJ
easat-950	336	13	and	and	CCONJ
easat-950	336	14	independent	independent	ADJ
easat-950	336	15	variables	variable	NOUN
easat-950	336	16	,	,	PUNCT
easat-950	336	17	which	which	PRON
easat-950	336	18	is	be	AUX
easat-950	336	19	the	the	DET
easat-950	336	20	relationship	relationship	NOUN
easat-950	336	21	between	between	ADP
easat-950	336	22	the	the	DET
easat-950	336	23	esg	esg	NOUN
easat-950	336	24	performance	performance	NOUN
easat-950	336	25	and	and	CCONJ
easat-950	336	26	the	the	DET
easat-950	336	27	financial	financial	ADJ
easat-950	336	28	performance	performance	NOUN
easat-950	336	29	.	.	PUNCT
easat-950	337	1	the	the	DET
easat-950	337	2	hypotheses	hypothesis	NOUN
easat-950	337	3	were	be	AUX
easat-950	337	4	also	also	ADV
easat-950	337	5	tested	test	VERB
easat-950	337	6	using	use	VERB
easat-950	337	7	multiple	multiple	ADJ
easat-950	337	8	regressions	regression	NOUN
easat-950	337	9	(	(	PUNCT
easat-950	337	10	table	table	NOUN
easat-950	337	11	3	3	NUM
easat-950	337	12	)	)	PUNCT
easat-950	337	13	.	.	PUNCT
easat-950	338	1	the	the	DET
easat-950	338	2	multiple	multiple	ADJ
easat-950	338	3	regression	regression	NOUN
easat-950	338	4	model	model	NOUN
easat-950	338	5	for	for	ADP
easat-950	338	6	this	this	DET
easat-950	338	7	study	study	NOUN
easat-950	338	8	is	be	AUX
easat-950	338	9	shown	show	VERB
easat-950	338	10	in	in	ADP
easat-950	338	11	equation	equation	NOUN
easat-950	338	12	1	1	NUM
easat-950	338	13	.	.	PUNCT
easat-950	338	14	�	�	PROPN
easat-950	338	15	̂	̂	VERB
easat-950	338	16	�	�	NOUN
easat-950	338	17	1	1	NUM
easat-950	338	18	=	=	NOUN
easat-950	338	19	𝛼+	𝛼+	ADJ
easat-950	339	1	𝛽1(𝐸𝑃)1	𝛽1(𝐸𝑃)1	NUM
easat-950	339	2	+	+	PRON
easat-950	339	3	𝛽2(𝑆𝑃)2	𝛽2(𝑆𝑃)2	NUM
easat-950	339	4	+	+	ADJ
easat-950	339	5	𝛽3(𝐺𝑃)3	𝛽3(𝐺𝑃)3	NUM
easat-950	339	6	+	+	ADJ
easat-950	339	7	𝛽4(𝑆𝐼𝑍𝐸)4	𝛽4(𝑆𝐼𝑍𝐸)4	PROPN
easat-950	339	8	+	+	CCONJ
easat-950	339	9	𝜀	𝜀	X
easat-950	339	10	(	(	PUNCT
easat-950	339	11	1	1	NUM
easat-950	339	12	)	)	SYM
easat-950	339	13	247	247	NUM
easat-950	339	14	edelweiss	edelweiss	PROPN
easat-950	339	15	applied	apply	VERB
easat-950	339	16	science	science	NOUN
easat-950	339	17	and	and	CCONJ
easat-950	339	18	technology	technology	NOUN
easat-950	339	19	issn	issn	PROPN
easat-950	339	20	:	:	PUNCT
easat-950	339	21	2576	2576	NUM
easat-950	339	22	-	-	SYM
easat-950	339	23	8484	8484	NUM
easat-950	339	24	vol	vol	NOUN
easat-950	339	25	.	.	PROPN
easat-950	340	1	8	8	NUM
easat-950	340	2	,	,	PUNCT
easat-950	340	3	no	no	INTJ
easat-950	340	4	.	.	NOUN
easat-950	341	1	3	3	NUM
easat-950	341	2	:	:	SYM
easat-950	341	3	236	236	NUM
easat-950	341	4	-	-	SYM
easat-950	341	5	258	258	NUM
easat-950	341	6	,	,	PUNCT
easat-950	341	7	2024	2024	NUM
easat-950	341	8	doi	doi	NOUN
easat-950	341	9	:	:	PUNCT
easat-950	341	10	10.55214/25768484.v8i3.950	10.55214/25768484.v8i3.950	NUM
easat-950	341	11	©	©	PROPN
easat-950	341	12	2024	2024	NUM
easat-950	341	13	by	by	ADP
easat-950	341	14	the	the	DET
easat-950	341	15	authors	author	NOUN
easat-950	341	16	;	;	PUNCT
easat-950	341	17	licensee	licensee	PROPN
easat-950	341	18	learning	learn	VERB
easat-950	341	19	gate	gate	NOUN
easat-950	341	20	table	table	NOUN
easat-950	341	21	3	3	NUM
easat-950	341	22	.	.	PUNCT
easat-950	342	1	description	description	NOUN
easat-950	342	2	of	of	ADP
easat-950	342	3	equation	equation	NOUN
easat-950	342	4	variables	variable	NOUN
easat-950	342	5	.	.	PUNCT
easat-950	343	1	variable	variable	ADJ
easat-950	343	2	description	description	NOUN
easat-950	343	3	variable	variable	NOUN
easat-950	343	4	measurement	measurement	NOUN
easat-950	343	5	source	source	NOUN
easat-950	343	6	dependent	dependent	ADJ
easat-950	343	7	variable	variable	NOUN
easat-950	343	8	(	(	PUNCT
easat-950	343	9	ŷ1	ŷ1	NOUN
easat-950	343	10	)	)	PUNCT
easat-950	343	11	financial	financial	ADJ
easat-950	343	12	performance	performance	NOUN
easat-950	343	13	(	(	PUNCT
easat-950	343	14	profitability	profitability	NOUN
easat-950	343	15	)	)	PUNCT
easat-950	343	16	return	return	NOUN
easat-950	343	17	on	on	ADP
easat-950	343	18	equity	equity	NOUN
easat-950	343	19	(	(	PUNCT
easat-950	343	20	roe	roe	PROPN
easat-950	343	21	)	)	PUNCT
easat-950	343	22	thomson	thomson	PROPN
easat-950	343	23	reuters	reuters	PROPN
easat-950	343	24	eikon	eikon	PROPN
easat-950	343	25	datastream	datastream	ADJ
easat-950	343	26	independent	independent	ADJ
easat-950	343	27	variable	variable	NOUN
easat-950	343	28	(	(	PUNCT
easat-950	343	29	ep	ep	NOUN
easat-950	343	30	)	)	PUNCT
easat-950	343	31	environmental	environmental	ADJ
easat-950	343	32	pillar	pillar	NOUN
easat-950	343	33	score	score	NOUN
easat-950	343	34	.	.	PUNCT
easat-950	344	1	between	between	ADP
easat-950	344	2	0	0	NUM
easat-950	344	3	-	-	SYM
easat-950	344	4	100	100	NUM
easat-950	344	5	environmental	environmental	ADJ
easat-950	344	6	performance	performance	NOUN
easat-950	344	7	score	score	NOUN
easat-950	344	8	thomson	thomson	PROPN
easat-950	344	9	reuters	reuters	PROPN
easat-950	344	10	eikon	eikon	PROPN
easat-950	344	11	datastream	datastream	ADJ
easat-950	344	12	independent	independent	ADJ
easat-950	344	13	variable	variable	NOUN
easat-950	344	14	(	(	PUNCT
easat-950	344	15	sp	sp	NOUN
easat-950	344	16	)	)	PUNCT
easat-950	344	17	social	social	ADJ
easat-950	344	18	pillar	pillar	NOUN
easat-950	344	19	score	score	NOUN
easat-950	344	20	.	.	PUNCT
easat-950	345	1	between	between	ADP
easat-950	345	2	0	0	NUM
easat-950	345	3	-	-	SYM
easat-950	345	4	100	100	NUM
easat-950	345	5	social	social	ADJ
easat-950	345	6	performance	performance	NOUN
easat-950	345	7	score	score	NOUN
easat-950	345	8	thomson	thomson	PROPN
easat-950	345	9	reuters	reuters	PROPN
easat-950	345	10	eikon	eikon	PROPN
easat-950	345	11	datastream	datastream	ADJ
easat-950	345	12	independent	independent	ADJ
easat-950	345	13	variable	variable	NOUN
easat-950	345	14	(	(	PUNCT
easat-950	345	15	gp	gp	NOUN
easat-950	345	16	)	)	PUNCT
easat-950	345	17	governance	governance	NOUN
easat-950	345	18	pillar	pillar	NOUN
easat-950	345	19	score	score	NOUN
easat-950	345	20	.	.	PUNCT
easat-950	346	1	between	between	ADP
easat-950	346	2	0	0	NUM
easat-950	346	3	-	-	SYM
easat-950	346	4	100	100	NUM
easat-950	346	5	governance	governance	NOUN
easat-950	346	6	performance	performance	NOUN
easat-950	346	7	score	score	NOUN
easat-950	346	8	thomson	thomson	PROPN
easat-950	346	9	reuters	reuters	PROPN
easat-950	346	10	eikon	eikon	PROPN
easat-950	346	11	datastream	datastream	PROPN
easat-950	346	12	control	control	NOUN
easat-950	346	13	variable	variable	NOUN
easat-950	346	14	(	(	PUNCT
easat-950	346	15	size	size	NOUN
easat-950	346	16	)	)	PUNCT
easat-950	346	17	firm	firm	ADJ
easat-950	346	18	size	size	NOUN
easat-950	346	19	number	number	NOUN
easat-950	346	20	of	of	ADP
easat-950	346	21	employees	employee	NOUN
easat-950	346	22	thomson	thomson	PROPN
easat-950	346	23	reuters	reuters	PROPN
easat-950	346	24	eikon	eikon	PROPN
easat-950	346	25	datastream	datastream	PROPN
easat-950	346	26	4	4	NUM
easat-950	346	27	.	.	PUNCT
easat-950	346	28	data	datum	NOUN
easat-950	346	29	analysis	analysis	NOUN
easat-950	346	30	&	&	CCONJ
easat-950	346	31	findings	finding	NOUN
easat-950	346	32	4.1	4.1	NUM
easat-950	346	33	.	.	PUNCT
easat-950	347	1	preparing	prepare	VERB
easat-950	347	2	the	the	DET
easat-950	347	3	data	datum	NOUN
easat-950	347	4	preparing	prepare	VERB
easat-950	347	5	the	the	DET
easat-950	347	6	data	datum	NOUN
easat-950	347	7	involves	involve	VERB
easat-950	347	8	cleaning	clean	VERB
easat-950	347	9	,	,	PUNCT
easat-950	347	10	organizing	organizing	NOUN
easat-950	347	11	,	,	PUNCT
easat-950	347	12	and	and	CCONJ
easat-950	347	13	transforming	transform	VERB
easat-950	347	14	the	the	DET
easat-950	347	15	raw	raw	ADJ
easat-950	347	16	data	datum	NOUN
easat-950	347	17	into	into	ADP
easat-950	347	18	a	a	DET
easat-950	347	19	format	format	NOUN
easat-950	347	20	suitable	suitable	ADJ
easat-950	347	21	for	for	ADP
easat-950	347	22	analysis	analysis	NOUN
easat-950	347	23	.	.	PUNCT
easat-950	348	1	this	this	DET
easat-950	348	2	research	research	NOUN
easat-950	348	3	utilizes	utilize	VERB
easat-950	348	4	secondary	secondary	ADJ
easat-950	348	5	data	datum	NOUN
easat-950	348	6	to	to	PART
easat-950	348	7	examine	examine	VERB
easat-950	348	8	the	the	DET
easat-950	348	9	relationship	relationship	NOUN
easat-950	348	10	between	between	ADP
easat-950	348	11	esg	esg	NOUN
easat-950	348	12	performance	performance	NOUN
easat-950	348	13	and	and	CCONJ
easat-950	348	14	financial	financial	ADJ
easat-950	348	15	performance	performance	NOUN
easat-950	348	16	.	.	PUNCT
easat-950	349	1	data	datum	NOUN
easat-950	349	2	was	be	AUX
easat-950	349	3	collected	collect	VERB
easat-950	349	4	using	use	VERB
easat-950	349	5	screener	screener	NOUN
easat-950	349	6	apps	app	NOUN
easat-950	349	7	in	in	ADP
easat-950	349	8	thomson	thomson	PROPN
easat-950	349	9	reuters	reuters	PROPN
easat-950	349	10	eikon	eikon	PROPN
easat-950	349	11	datastream	datastream	PROPN
easat-950	349	12	by	by	ADP
easat-950	349	13	filtering	filter	VERB
easat-950	349	14	the	the	DET
easat-950	349	15	country	country	NOUN
easat-950	349	16	of	of	ADP
easat-950	349	17	corporations	corporation	NOUN
easat-950	349	18	,	,	PUNCT
easat-950	349	19	industries	industry	NOUN
easat-950	349	20	,	,	PUNCT
easat-950	349	21	and	and	CCONJ
easat-950	349	22	sectors	sector	NOUN
easat-950	349	23	,	,	PUNCT
easat-950	349	24	as	as	ADV
easat-950	349	25	well	well	ADV
easat-950	349	26	as	as	ADP
easat-950	349	27	the	the	DET
easat-950	349	28	variable	variable	ADJ
easat-950	349	29	data	datum	NOUN
easat-950	349	30	(	(	PUNCT
easat-950	349	31	roe	roe	NOUN
easat-950	349	32	and	and	CCONJ
easat-950	349	33	e	e	PROPN
easat-950	349	34	,	,	PUNCT
easat-950	349	35	s	s	X
easat-950	349	36	,	,	PUNCT
easat-950	349	37	and	and	CCONJ
easat-950	349	38	g	g	PROPN
easat-950	349	39	scores	score	NOUN
easat-950	349	40	)	)	PUNCT
easat-950	349	41	for	for	ADP
easat-950	349	42	5	5	NUM
easat-950	349	43	years	year	NOUN
easat-950	349	44	of	of	ADP
easat-950	349	45	observation	observation	NOUN
easat-950	349	46	.	.	PUNCT
easat-950	350	1	out	out	ADP
easat-950	350	2	of	of	ADP
easat-950	350	3	3,810	3,810	NUM
easat-950	350	4	samples	sample	NOUN
easat-950	350	5	of	of	ADP
easat-950	350	6	publicly	publicly	ADV
easat-950	350	7	listed	list	VERB
easat-950	350	8	companies	company	NOUN
easat-950	350	9	in	in	ADP
easat-950	350	10	japan	japan	PROPN
easat-950	350	11	collected	collect	VERB
easat-950	350	12	from	from	ADP
easat-950	350	13	the	the	DET
easat-950	350	14	thomson	thomson	PROPN
easat-950	350	15	reuters	reuters	PROPN
easat-950	350	16	eikon	eikon	PROPN
easat-950	350	17	datastream	datastream	PROPN
easat-950	350	18	,	,	PUNCT
easat-950	350	19	only	only	ADV
easat-950	350	20	360	360	NUM
easat-950	350	21	samples	sample	NOUN
easat-950	350	22	contain	contain	VERB
easat-950	350	23	complete	complete	ADJ
easat-950	350	24	information	information	NOUN
easat-950	350	25	and	and	CCONJ
easat-950	350	26	are	be	AUX
easat-950	350	27	suitable	suitable	ADJ
easat-950	350	28	to	to	PART
easat-950	350	29	be	be	AUX
easat-950	350	30	used	use	VERB
easat-950	350	31	in	in	ADP
easat-950	350	32	this	this	DET
easat-950	350	33	analysis	analysis	NOUN
easat-950	350	34	.	.	PUNCT
easat-950	351	1	since	since	SCONJ
easat-950	351	2	krejcie	krejcie	NOUN
easat-950	351	3	and	and	CCONJ
easat-950	351	4	morgan	morgan	PROPN
easat-950	352	1	[	[	X
easat-950	352	2	77]recommend	77]recommend	NUM
easat-950	352	3	a	a	DET
easat-950	352	4	minimum	minimum	NOUN
easat-950	352	5	of	of	ADP
easat-950	352	6	351	351	NUM
easat-950	352	7	samples	sample	NOUN
easat-950	352	8	,	,	PUNCT
easat-950	352	9	the	the	DET
easat-950	352	10	final	final	ADJ
easat-950	352	11	number	number	NOUN
easat-950	352	12	of	of	ADP
easat-950	352	13	351	351	NUM
easat-950	352	14	companies	company	NOUN
easat-950	352	15	,	,	PUNCT
easat-950	352	16	which	which	PRON
easat-950	352	17	also	also	ADV
easat-950	352	18	involve	involve	VERB
easat-950	352	19	1,755	1,755	NUM
easat-950	352	20	observations	observation	NOUN
easat-950	352	21	,	,	PUNCT
easat-950	352	22	is	be	AUX
easat-950	352	23	selected	select	VERB
easat-950	352	24	to	to	PART
easat-950	352	25	proceed	proceed	VERB
easat-950	352	26	with	with	ADP
easat-950	352	27	the	the	DET
easat-950	352	28	data	datum	NOUN
easat-950	352	29	analysis	analysis	NOUN
easat-950	352	30	.	.	PUNCT
easat-950	353	1	before	before	ADP
easat-950	353	2	transferring	transfer	VERB
easat-950	353	3	the	the	DET
easat-950	353	4	data	datum	NOUN
easat-950	353	5	into	into	ADP
easat-950	353	6	spss	spss	PROPN
easat-950	353	7	,	,	PUNCT
easat-950	353	8	it	it	PRON
easat-950	353	9	was	be	AUX
easat-950	353	10	first	first	ADV
easat-950	353	11	filtered	filter	VERB
easat-950	353	12	and	and	CCONJ
easat-950	353	13	sorted	sort	VERB
easat-950	353	14	in	in	ADP
easat-950	353	15	microsoft	microsoft	PROPN
easat-950	353	16	excel	excel	VERB
easat-950	353	17	2019	2019	NUM
easat-950	353	18	.	.	PUNCT
easat-950	354	1	figure	figure	NOUN
easat-950	354	2	2	2	NUM
easat-950	354	3	illustrates	illustrate	VERB
easat-950	354	4	the	the	DET
easat-950	354	5	overall	overall	ADJ
easat-950	354	6	overview	overview	NOUN
easat-950	354	7	of	of	ADP
easat-950	354	8	the	the	DET
easat-950	354	9	population	population	NOUN
easat-950	354	10	and	and	CCONJ
easat-950	354	11	sample	sample	NOUN
easat-950	354	12	of	of	ADP
easat-950	354	13	this	this	DET
easat-950	354	14	study	study	NOUN
easat-950	354	15	.	.	PUNCT
easat-950	355	1	figure	figure	NOUN
easat-950	355	2	2	2	NUM
easat-950	355	3	.	.	PUNCT
easat-950	355	4	sample	sample	NOUN
easat-950	355	5	size	size	NOUN
easat-950	355	6	finalization	finalization	NOUN
easat-950	355	7	process	process	NOUN
easat-950	355	8	flow	flow	NOUN
easat-950	355	9	.	.	PUNCT
easat-950	356	1	4.2	4.2	NUM
easat-950	356	2	.	.	PUNCT
easat-950	357	1	frequency	frequency	NOUN
easat-950	357	2	distribution	distribution	NOUN
easat-950	357	3	of	of	ADP
easat-950	357	4	demographic	demographic	ADJ
easat-950	357	5	variables	variable	NOUN
easat-950	357	6	the	the	DET
easat-950	357	7	unit	unit	NOUN
easat-950	357	8	of	of	ADP
easat-950	357	9	analysis	analysis	NOUN
easat-950	357	10	in	in	ADP
easat-950	357	11	this	this	DET
easat-950	357	12	study	study	NOUN
easat-950	357	13	is	be	AUX
easat-950	357	14	the	the	DET
easat-950	357	15	organization	organization	NOUN
easat-950	357	16	.	.	PUNCT
easat-950	358	1	the	the	DET
easat-950	358	2	sample	sample	NOUN
easat-950	358	3	for	for	ADP
easat-950	358	4	the	the	DET
easat-950	358	5	study	study	NOUN
easat-950	358	6	varies	vary	VERB
easat-950	358	7	concerning	concern	VERB
easat-950	358	8	several	several	ADJ
easat-950	358	9	demographic	demographic	ADJ
easat-950	358	10	variables	variable	NOUN
easat-950	358	11	,	,	PUNCT
easat-950	358	12	one	one	NUM
easat-950	358	13	of	of	ADP
easat-950	358	14	which	which	PRON
easat-950	358	15	is	be	AUX
easat-950	358	16	the	the	DET
easat-950	358	17	industry	industry	NOUN
easat-950	358	18	sector	sector	NOUN
easat-950	358	19	.	.	PUNCT
easat-950	359	1	248	248	NUM
easat-950	359	2	edelweiss	edelweiss	PROPN
easat-950	359	3	applied	apply	VERB
easat-950	359	4	science	science	NOUN
easat-950	359	5	and	and	CCONJ
easat-950	359	6	technology	technology	NOUN
easat-950	359	7	issn	issn	PROPN
easat-950	359	8	:	:	PUNCT
easat-950	359	9	2576	2576	NUM
easat-950	359	10	-	-	SYM
easat-950	359	11	8484	8484	NUM
easat-950	359	12	vol	vol	NOUN
easat-950	359	13	.	.	PROPN
easat-950	359	14	8	8	NUM
easat-950	359	15	,	,	PUNCT
easat-950	359	16	no	no	INTJ
easat-950	359	17	.	.	NOUN
easat-950	360	1	3	3	NUM
easat-950	360	2	:	:	SYM
easat-950	360	3	236	236	NUM
easat-950	360	4	-	-	SYM
easat-950	360	5	258	258	NUM
easat-950	360	6	,	,	PUNCT
easat-950	360	7	2024	2024	NUM
easat-950	360	8	doi	doi	NOUN
easat-950	360	9	:	:	PUNCT
easat-950	360	10	10.55214/25768484.v8i3.950	10.55214/25768484.v8i3.950	NUM
easat-950	360	11	©	©	PROPN
easat-950	360	12	2024	2024	NUM
easat-950	360	13	by	by	ADP
easat-950	360	14	the	the	DET
easat-950	360	15	authors	author	NOUN
easat-950	360	16	;	;	PUNCT
easat-950	361	1	licensee	licensee	PROPN
easat-950	361	2	learning	learn	VERB
easat-950	361	3	gate	gate	NOUN
easat-950	361	4	table	table	NOUN
easat-950	361	5	4	4	NUM
easat-950	361	6	.	.	PUNCT
easat-950	361	7	sample	sample	NOUN
easat-950	361	8	characteristics	characteristic	NOUN
easat-950	361	9	(	(	PUNCT
easat-950	361	10	n=351	n=351	PROPN
easat-950	361	11	)	)	PUNCT
easat-950	361	12	.	.	PUNCT
easat-950	362	1	industry	industry	NOUN
easat-950	362	2	sector	sector	NOUN
easat-950	362	3	frequency	frequency	NOUN
easat-950	362	4	percentage	percentage	NOUN
easat-950	362	5	%	%	NOUN
easat-950	362	6	cumulative	cumulative	ADJ
easat-950	362	7	percentage	percentage	NOUN
easat-950	362	8	%	%	NOUN
easat-950	362	9	basic	basic	ADJ
easat-950	362	10	materials	material	NOUN
easat-950	362	11	44	44	NUM
easat-950	362	12	12.5	12.5	NUM
easat-950	362	13	12.5	12.5	NUM
easat-950	362	14	consumer	consumer	NOUN
easat-950	362	15	cyclicals	cyclical	NOUN
easat-950	362	16	73	73	NUM
easat-950	362	17	20.8	20.8	NUM
easat-950	362	18	33.3	33.3	NUM
easat-950	362	19	consumer	consumer	NOUN
easat-950	362	20	non	non	NOUN
easat-950	362	21	-	-	NOUN
easat-950	362	22	cyclicals	cyclical	NOUN
easat-950	362	23	35	35	NUM
easat-950	362	24	10.0	10.0	NUM
easat-950	362	25	43.3	43.3	NUM
easat-950	362	26	energy	energy	NOUN
easat-950	362	27	&	&	CCONJ
easat-950	362	28	utilities	utility	NOUN
easat-950	362	29	15	15	NUM
easat-950	362	30	4.3	4.3	NUM
easat-950	362	31	47.6	47.6	NUM
easat-950	362	32	healthcare	healthcare	NOUN
easat-950	362	33	24	24	NUM
easat-950	362	34	6.8	6.8	NUM
easat-950	362	35	54.4	54.4	NUM
easat-950	362	36	industrials	industrial	NOUN
easat-950	362	37	91	91	NUM
easat-950	362	38	25.9	25.9	NUM
easat-950	362	39	80.3	80.3	NUM
easat-950	362	40	real	real	ADJ
easat-950	362	41	estate	estate	NOUN
easat-950	362	42	10	10	NUM
easat-950	362	43	2.8	2.8	NUM
easat-950	362	44	83.2	83.2	NUM
easat-950	362	45	technology	technology	NOUN
easat-950	362	46	59	59	NUM
easat-950	362	47	16.8	16.8	NUM
easat-950	362	48	100	100	NUM
easat-950	362	49	table	table	NOUN
easat-950	362	50	4	4	NUM
easat-950	362	51	demonstrates	demonstrate	VERB
easat-950	362	52	the	the	DET
easat-950	362	53	sample	sample	NOUN
easat-950	362	54	description	description	NOUN
easat-950	362	55	for	for	ADP
easat-950	362	56	this	this	DET
easat-950	362	57	study	study	NOUN
easat-950	362	58	,	,	PUNCT
easat-950	362	59	which	which	PRON
easat-950	362	60	is	be	AUX
easat-950	362	61	in	in	ADP
easat-950	362	62	the	the	DET
easat-950	362	63	industry	industry	NOUN
easat-950	362	64	sector	sector	NOUN
easat-950	362	65	.	.	PUNCT
easat-950	363	1	the	the	DET
easat-950	363	2	sample	sample	NOUN
easat-950	363	3	comprised	comprise	VERB
easat-950	363	4	companies	company	NOUN
easat-950	363	5	from	from	ADP
easat-950	363	6	eight	eight	NUM
easat-950	363	7	sectors	sector	NOUN
easat-950	363	8	:	:	PUNCT
easat-950	363	9	basic	basic	ADJ
easat-950	363	10	materials	material	NOUN
easat-950	363	11	(	(	PUNCT
easat-950	363	12	12.5	12.5	NUM
easat-950	363	13	%	%	NOUN
easat-950	363	14	)	)	PUNCT
easat-950	363	15	,	,	PUNCT
easat-950	363	16	consumer	consumer	NOUN
easat-950	363	17	cyclicals	cyclical	NOUN
easat-950	363	18	(	(	PUNCT
easat-950	363	19	20.8	20.8	NUM
easat-950	363	20	%	%	NOUN
easat-950	363	21	)	)	PUNCT
easat-950	363	22	,	,	PUNCT
easat-950	363	23	consumer	consumer	NOUN
easat-950	363	24	non	non	NOUN
easat-950	363	25	-	-	NOUN
easat-950	363	26	cyclicals	cyclical	NOUN
easat-950	363	27	(	(	PUNCT
easat-950	363	28	10	10	NUM
easat-950	363	29	%	%	NOUN
easat-950	363	30	)	)	PUNCT
easat-950	363	31	,	,	PUNCT
easat-950	363	32	energy	energy	NOUN
easat-950	363	33	and	and	CCONJ
easat-950	363	34	utilities	utility	NOUN
easat-950	363	35	(	(	PUNCT
easat-950	363	36	4.3	4.3	NUM
easat-950	363	37	%	%	NOUN
easat-950	363	38	)	)	PUNCT
easat-950	363	39	,	,	PUNCT
easat-950	363	40	healthcare	healthcare	NOUN
easat-950	363	41	(	(	PUNCT
easat-950	363	42	6.8	6.8	NUM
easat-950	363	43	%	%	NOUN
easat-950	363	44	)	)	PUNCT
easat-950	363	45	,	,	PUNCT
easat-950	363	46	industrials	industrial	NOUN
easat-950	363	47	(	(	PUNCT
easat-950	363	48	25.9	25.9	NUM
easat-950	363	49	%	%	NOUN
easat-950	363	50	)	)	PUNCT
easat-950	363	51	,	,	PUNCT
easat-950	363	52	real	real	ADJ
easat-950	363	53	estate	estate	NOUN
easat-950	363	54	(	(	PUNCT
easat-950	363	55	2.8	2.8	NUM
easat-950	363	56	%	%	NOUN
easat-950	363	57	)	)	PUNCT
easat-950	363	58	,	,	PUNCT
easat-950	363	59	and	and	CCONJ
easat-950	363	60	technology	technology	NOUN
easat-950	363	61	(	(	PUNCT
easat-950	363	62	16.8	16.8	NUM
easat-950	363	63	%	%	NOUN
easat-950	363	64	)	)	PUNCT
easat-950	363	65	.	.	PUNCT
easat-950	364	1	4.3	4.3	NUM
easat-950	364	2	.	.	PUNCT
easat-950	364	3	descriptive	descriptive	ADJ
easat-950	364	4	statistics	statistic	NOUN
easat-950	364	5	the	the	DET
easat-950	364	6	descriptive	descriptive	ADJ
easat-950	364	7	statistics	statistic	NOUN
easat-950	364	8	for	for	ADP
easat-950	364	9	this	this	DET
easat-950	364	10	study	study	NOUN
easat-950	364	11	are	be	AUX
easat-950	364	12	listed	list	VERB
easat-950	364	13	in	in	ADP
easat-950	364	14	table	table	NOUN
easat-950	364	15	5	5	NUM
easat-950	364	16	.	.	PUNCT
easat-950	365	1	the	the	DET
easat-950	365	2	specific	specific	ADJ
easat-950	365	3	labels	label	NOUN
easat-950	365	4	contain	contain	VERB
easat-950	365	5	items	item	NOUN
easat-950	365	6	(	(	PUNCT
easat-950	365	7	the	the	DET
easat-950	365	8	variables	variable	NOUN
easat-950	365	9	in	in	ADP
easat-950	365	10	this	this	DET
easat-950	365	11	study	study	NOUN
easat-950	365	12	,	,	PUNCT
easat-950	365	13	including	include	VERB
easat-950	365	14	dependent	dependent	ADJ
easat-950	365	15	,	,	PUNCT
easat-950	365	16	independents	independent	NOUN
easat-950	365	17	,	,	PUNCT
easat-950	365	18	and	and	CCONJ
easat-950	365	19	control	control	NOUN
easat-950	365	20	variables	variable	NOUN
easat-950	365	21	)	)	PUNCT
easat-950	365	22	,	,	PUNCT
easat-950	365	23	n	n	CCONJ
easat-950	365	24	(	(	PUNCT
easat-950	365	25	number	number	NOUN
easat-950	365	26	of	of	ADP
easat-950	365	27	samples	sample	NOUN
easat-950	365	28	)	)	PUNCT
easat-950	365	29	,	,	PUNCT
easat-950	365	30	min	min	NOUN
easat-950	365	31	(	(	PUNCT
easat-950	365	32	minimum	minimum	NOUN
easat-950	365	33	value	value	NOUN
easat-950	365	34	)	)	PUNCT
easat-950	365	35	,	,	PUNCT
easat-950	365	36	max	max	PROPN
easat-950	365	37	(	(	PUNCT
easat-950	365	38	maximum	maximum	ADJ
easat-950	365	39	value	value	NOUN
easat-950	365	40	)	)	PUNCT
easat-950	365	41	,	,	PUNCT
easat-950	365	42	mean	mean	VERB
easat-950	365	43	(	(	PUNCT
easat-950	365	44	average	average	ADJ
easat-950	365	45	value	value	NOUN
easat-950	365	46	of	of	ADP
easat-950	365	47	the	the	DET
easat-950	365	48	data	datum	NOUN
easat-950	365	49	scores	score	NOUN
easat-950	365	50	)	)	PUNCT
easat-950	365	51	,	,	PUNCT
easat-950	365	52	sd	sd	INTJ
easat-950	365	53	(	(	PUNCT
easat-950	365	54	standard	standard	ADJ
easat-950	365	55	deviation	deviation	NOUN
easat-950	365	56	or	or	CCONJ
easat-950	365	57	average	average	ADJ
easat-950	365	58	distance	distance	NOUN
easat-950	365	59	each	each	DET
easat-950	365	60	value	value	NOUN
easat-950	365	61	falls	fall	VERB
easat-950	365	62	from	from	ADP
easat-950	365	63	the	the	DET
easat-950	365	64	mean	mean	ADJ
easat-950	365	65	value	value	NOUN
easat-950	365	66	)	)	PUNCT
easat-950	365	67	,	,	PUNCT
easat-950	365	68	and	and	CCONJ
easat-950	365	69	variance	variance	NOUN
easat-950	365	70	(	(	PUNCT
easat-950	365	71	variance	variance	NOUN
easat-950	365	72	or	or	CCONJ
easat-950	365	73	the	the	DET
easat-950	365	74	square	square	NOUN
easat-950	365	75	of	of	ADP
easat-950	365	76	the	the	DET
easat-950	365	77	standard	standard	ADJ
easat-950	365	78	deviations	deviation	NOUN
easat-950	365	79	from	from	ADP
easat-950	365	80	the	the	DET
easat-950	365	81	mean	mean	NOUN
easat-950	365	82	)	)	PUNCT
easat-950	365	83	.	.	PUNCT
easat-950	366	1	from	from	ADP
easat-950	366	2	table	table	NOUN
easat-950	366	3	5	5	NUM
easat-950	366	4	,	,	PUNCT
easat-950	366	5	the	the	DET
easat-950	366	6	sample	sample	NOUN
easat-950	366	7	of	of	ADP
easat-950	366	8	roe	roe	PROPN
easat-950	366	9	that	that	PRON
easat-950	366	10	represents	represent	VERB
easat-950	366	11	the	the	DET
easat-950	366	12	financial	financial	ADJ
easat-950	366	13	performance	performance	NOUN
easat-950	366	14	has	have	VERB
easat-950	366	15	a	a	DET
easat-950	366	16	mean	mean	NOUN
easat-950	366	17	equal	equal	ADJ
easat-950	366	18	to	to	ADP
easat-950	366	19	2.01	2.01	NUM
easat-950	366	20	,	,	PUNCT
easat-950	366	21	whereas	whereas	SCONJ
easat-950	366	22	the	the	DET
easat-950	366	23	minimum	minimum	NOUN
easat-950	366	24	and	and	CCONJ
easat-950	366	25	maximum	maximum	ADJ
easat-950	366	26	roe	roe	NOUN
easat-950	366	27	differ	differ	VERB
easat-950	366	28	from	from	ADP
easat-950	366	29	1	1	NUM
easat-950	366	30	to	to	ADP
easat-950	366	31	3	3	NUM
easat-950	366	32	.	.	PUNCT
easat-950	367	1	the	the	DET
easat-950	367	2	score	score	NOUN
easat-950	367	3	represents	represent	VERB
easat-950	367	4	roe	roe	NOUN
easat-950	367	5	percentage	percentage	NOUN
easat-950	367	6	categories	category	NOUN
easat-950	367	7	,	,	PUNCT
easat-950	367	8	indicating	indicate	VERB
easat-950	367	9	1	1	NUM
easat-950	367	10	(	(	PUNCT
easat-950	367	11	low	low	ADJ
easat-950	367	12	roe	roe	NOUN
easat-950	367	13	)	)	PUNCT
easat-950	367	14	,	,	PUNCT
easat-950	367	15	2	2	NUM
easat-950	367	16	(	(	PUNCT
easat-950	367	17	average	average	ADJ
easat-950	367	18	roe	roe	NOUN
easat-950	367	19	)	)	PUNCT
easat-950	367	20	,	,	PUNCT
easat-950	367	21	and	and	CCONJ
easat-950	367	22	3	3	NUM
easat-950	367	23	(	(	PUNCT
easat-950	367	24	high	high	ADJ
easat-950	367	25	roe	roe	NOUN
easat-950	367	26	)	)	PUNCT
easat-950	367	27	.	.	PUNCT
easat-950	368	1	for	for	ADP
easat-950	368	2	each	each	PRON
easat-950	368	3	of	of	ADP
easat-950	368	4	the	the	DET
easat-950	368	5	esg	esg	PROPN
easat-950	368	6	pillars	pillar	NOUN
easat-950	368	7	,	,	PUNCT
easat-950	368	8	the	the	DET
easat-950	368	9	environmental	environmental	ADJ
easat-950	368	10	score	score	NOUN
easat-950	368	11	shows	show	VERB
easat-950	368	12	a	a	DET
easat-950	368	13	mean	mean	NOUN
easat-950	368	14	of	of	ADP
easat-950	368	15	2.69	2.69	NUM
easat-950	368	16	,	,	PUNCT
easat-950	368	17	the	the	DET
easat-950	368	18	social	social	ADJ
easat-950	368	19	score	score	NOUN
easat-950	368	20	shows	show	VERB
easat-950	368	21	a	a	DET
easat-950	368	22	mean	mean	NOUN
easat-950	368	23	of	of	ADP
easat-950	368	24	2.44	2.44	NUM
easat-950	368	25	,	,	PUNCT
easat-950	368	26	and	and	CCONJ
easat-950	368	27	the	the	DET
easat-950	368	28	governance	governance	NOUN
easat-950	368	29	score	score	NOUN
easat-950	368	30	shows	show	VERB
easat-950	368	31	a	a	DET
easat-950	368	32	mean	mean	NOUN
easat-950	368	33	of	of	ADP
easat-950	368	34	2.51	2.51	NUM
easat-950	368	35	.	.	PUNCT
easat-950	369	1	the	the	DET
easat-950	369	2	environmental	environmental	ADJ
easat-950	369	3	score	score	NOUN
easat-950	369	4	has	have	VERB
easat-950	369	5	the	the	DET
easat-950	369	6	highest	high	ADJ
easat-950	369	7	mean	mean	ADJ
easat-950	369	8	,	,	PUNCT
easat-950	369	9	and	and	CCONJ
easat-950	369	10	the	the	DET
easat-950	369	11	social	social	ADJ
easat-950	369	12	score	score	NOUN
easat-950	369	13	showsaslightly	showsaslightly	ADV
easat-950	369	14	lower	low	ADJ
easat-950	369	15	score	score	NOUN
easat-950	369	16	among	among	ADP
easat-950	369	17	the	the	DET
easat-950	369	18	independent	independent	ADJ
easat-950	369	19	variables	variable	NOUN
easat-950	369	20	.	.	PUNCT
easat-950	370	1	the	the	DET
easat-950	370	2	score	score	NOUN
easat-950	370	3	indicates	indicate	VERB
easat-950	370	4	a	a	DET
easat-950	370	5	great	great	ADJ
easat-950	370	6	variation	variation	NOUN
easat-950	370	7	from	from	ADP
easat-950	370	8	the	the	DET
easat-950	370	9	worst	worst	ADV
easat-950	370	10	-	-	PUNCT
easat-950	370	11	performing	perform	VERB
easat-950	370	12	companies	company	NOUN
easat-950	370	13	to	to	ADP
easat-950	370	14	the	the	DET
easat-950	370	15	best	well	ADV
easat-950	370	16	-	-	PUNCT
easat-950	370	17	performing	perform	VERB
easat-950	370	18	companies	company	NOUN
easat-950	370	19	(	(	PUNCT
easat-950	370	20	1	1	NUM
easat-950	370	21	to	to	PART
easat-950	370	22	4	4	NUM
easat-950	370	23	score	score	NOUN
easat-950	370	24	)	)	PUNCT
easat-950	370	25	,	,	PUNCT
easat-950	370	26	and	and	CCONJ
easat-950	370	27	the	the	DET
easat-950	370	28	control	control	NOUN
easat-950	370	29	variable	variable	NOUN
easat-950	370	30	(	(	PUNCT
easat-950	370	31	size	size	NOUN
easat-950	370	32	)	)	PUNCT
easat-950	370	33	is	be	AUX
easat-950	370	34	also	also	ADV
easat-950	370	35	categorized	categorize	VERB
easat-950	370	36	from	from	ADP
easat-950	370	37	1	1	NUM
easat-950	370	38	to	to	PART
easat-950	370	39	3	3	NUM
easat-950	370	40	.	.	PUNCT
easat-950	370	41	table	table	NOUN
easat-950	370	42	5	5	NUM
easat-950	370	43	.	.	PUNCT
easat-950	370	44	descriptive	descriptive	ADJ
easat-950	370	45	statistics	statistic	NOUN
easat-950	370	46	for	for	ADP
easat-950	370	47	scale	scale	NOUN
easat-950	370	48	variables	variable	NOUN
easat-950	370	49	.	.	PUNCT
easat-950	371	1	items	item	NOUN
easat-950	371	2	n	n	PRON
easat-950	371	3	min	min	PROPN
easat-950	371	4	.	.	PROPN
easat-950	371	5	max	max	PROPN
easat-950	371	6	.	.	PUNCT
easat-950	372	1	mean	mean	VERB
easat-950	372	2	sd	sd	ADP
easat-950	372	3	var	var	NOUN
easat-950	372	4	.	.	PUNCT
easat-950	373	1	financial	financial	ADJ
easat-950	373	2	performance	performance	NOUN
easat-950	373	3	(	(	PUNCT
easat-950	373	4	fp	fp	X
easat-950	373	5	)	)	PUNCT
easat-950	373	6	351	351	NUM
easat-950	373	7	1	1	NUM
easat-950	373	8	3	3	NUM
easat-950	373	9	2.01	2.01	NUM
easat-950	373	10	0.518	0.518	NUM
easat-950	373	11	0.268	0.268	NUM
easat-950	373	12	environmental	environmental	ADJ
easat-950	373	13	performance	performance	NOUN
easat-950	373	14	(	(	PUNCT
easat-950	373	15	ep	ep	PROPN
easat-950	373	16	)	)	PUNCT
easat-950	373	17	351	351	NUM
easat-950	373	18	1	1	NUM
easat-950	373	19	4	4	NUM
easat-950	373	20	2.69	2.69	NUM
easat-950	373	21	1.005	1.005	NUM
easat-950	373	22	1.009	1.009	NUM
easat-950	373	23	social	social	ADJ
easat-950	373	24	performance	performance	NOUN
easat-950	373	25	(	(	PUNCT
easat-950	373	26	sp	sp	NOUN
easat-950	373	27	)	)	PUNCT
easat-950	373	28	351	351	NUM
easat-950	373	29	1	1	NUM
easat-950	373	30	4	4	NUM
easat-950	373	31	2.44	2.44	NUM
easat-950	373	32	0.898	0.898	NUM
easat-950	373	33	0.807	0.807	NUM
easat-950	373	34	governance	governance	NOUN
easat-950	373	35	performance	performance	NOUN
easat-950	373	36	(	(	PUNCT
easat-950	373	37	gp	gp	NOUN
easat-950	373	38	)	)	PUNCT
easat-950	373	39	351	351	NUM
easat-950	373	40	1	1	NUM
easat-950	373	41	4	4	NUM
easat-950	373	42	2.51	2.51	NUM
easat-950	373	43	0.854	0.854	NUM
easat-950	373	44	0.730	0.730	NUM
easat-950	373	45	firm	firm	ADJ
easat-950	373	46	size	size	NOUN
easat-950	373	47	(	(	PUNCT
easat-950	373	48	size	size	NOUN
easat-950	373	49	)	)	PUNCT
easat-950	373	50	351	351	NUM
easat-950	373	51	1	1	NUM
easat-950	373	52	3	3	NUM
easat-950	373	53	2.60	2.60	NUM
easat-950	373	54	0.524	0.524	NUM
easat-950	373	55	0.275	0.275	NUM
easat-950	373	56	note	note	NOUN
easat-950	373	57	:	:	PUNCT
easat-950	373	58	fp	fp	X
easat-950	373	59	:	:	PUNCT
easat-950	373	60	financial	financial	ADJ
easat-950	373	61	performance	performance	NOUN
easat-950	373	62	(	(	PUNCT
easat-950	373	63	return	return	VERB
easat-950	373	64	on	on	ADP
easat-950	373	65	equity	equity	NOUN
easat-950	373	66	)	)	PUNCT
easat-950	373	67	.	.	PUNCT
easat-950	374	1	ep	ep	PROPN
easat-950	374	2	:	:	PUNCT
easat-950	374	3	environmental	environmental	ADJ
easat-950	374	4	performance	performance	NOUN
easat-950	374	5	(	(	PUNCT
easat-950	374	6	environmental	environmental	ADJ
easat-950	374	7	score	score	NOUN
easat-950	374	8	)	)	PUNCT
easat-950	374	9	.	.	PUNCT
easat-950	375	1	sp	sp	ADP
easat-950	375	2	:	:	PUNCT
easat-950	375	3	social	social	ADJ
easat-950	375	4	performance	performance	NOUN
easat-950	375	5	(	(	PUNCT
easat-950	375	6	social	social	ADJ
easat-950	375	7	score	score	NOUN
easat-950	375	8	)	)	PUNCT
easat-950	375	9	.	.	PUNCT
easat-950	376	1	gp	gp	NOUN
easat-950	376	2	:	:	PUNCT
easat-950	377	1	governance	governance	NOUN
easat-950	377	2	performance	performance	NOUN
easat-950	377	3	(	(	PUNCT
easat-950	377	4	governance	governance	NOUN
easat-950	377	5	score	score	NOUN
easat-950	377	6	)	)	PUNCT
easat-950	377	7	.	.	PUNCT
easat-950	378	1	size	size	NOUN
easat-950	378	2	:	:	PUNCT
easat-950	378	3	firm	firm	ADJ
easat-950	378	4	size	size	NOUN
easat-950	378	5	.	.	PUNCT
easat-950	379	1	valid	valid	ADJ
easat-950	379	2	n(listwise	n(listwise	NOUN
easat-950	379	3	)	)	PUNCT
easat-950	379	4	:	:	PUNCT
easat-950	379	5	351	351	NUM
easat-950	379	6	4.4	4.4	NUM
easat-950	379	7	.	.	PUNCT
easat-950	379	8	normality	normality	NOUN
easat-950	379	9	test	test	NOUN
easat-950	379	10	based	base	VERB
easat-950	379	11	on	on	ADP
easat-950	379	12	general	general	ADJ
easat-950	379	13	guidelines	guideline	NOUN
easat-950	379	14	,	,	PUNCT
easat-950	379	15	the	the	DET
easat-950	379	16	acceptable	acceptable	ADJ
easat-950	379	17	level	level	NOUN
easat-950	379	18	of	of	ADP
easat-950	379	19	skewness	skewness	NOUN
easat-950	379	20	and	and	CCONJ
easat-950	379	21	kurtosis	kurtosis	NOUN
easat-950	379	22	should	should	AUX
easat-950	379	23	be	be	AUX
easat-950	379	24	in	in	ADP
easat-950	379	25	the	the	DET
easat-950	379	26	range	range	NOUN
easat-950	379	27	of	of	ADP
easat-950	379	28	±1.0	±1.0	PROPN
easat-950	379	29	[	[	X
easat-950	379	30	78	78	NUM
easat-950	379	31	]	]	PUNCT
easat-950	379	32	.	.	PUNCT
easat-950	380	1	however	however	ADV
easat-950	380	2	,	,	PUNCT
easat-950	380	3	george	george	PROPN
easat-950	380	4	and	and	CCONJ
easat-950	380	5	mallery	mallery	NOUN
easat-950	381	1	[	[	X
easat-950	381	2	79	79	NUM
easat-950	381	3	]	]	PUNCT
easat-950	381	4	considered	consider	VERB
easat-950	381	5	the	the	DET
easat-950	381	6	acceptable	acceptable	ADJ
easat-950	381	7	range	range	NOUN
easat-950	381	8	of	of	ADP
easat-950	381	9	skewness	skewness	NOUN
easat-950	381	10	and	and	CCONJ
easat-950	381	11	kurtosis	kurtosis	NOUN
easat-950	381	12	to	to	PART
easat-950	381	13	be	be	AUX
easat-950	381	14	±2.0	±2.0	PROPN
easat-950	381	15	to	to	PART
easat-950	381	16	prove	prove	VERB
easat-950	381	17	a	a	DET
easat-950	381	18	normal	normal	ADJ
easat-950	381	19	univariate	univariate	ADJ
easat-950	381	20	distribution	distribution	NOUN
easat-950	381	21	.	.	PUNCT
easat-950	382	1	whereas	whereas	SCONJ
easat-950	382	2	kim	kim	PROPN
easat-950	382	3	[	[	X
easat-950	382	4	80	80	NUM
easat-950	382	5	]	]	PUNCT
easat-950	382	6	stated	state	VERB
easat-950	382	7	that	that	SCONJ
easat-950	382	8	,	,	PUNCT
easat-950	382	9	for	for	ADP
easat-950	382	10	sample	sample	NOUN
easat-950	382	11	sizes	size	NOUN
easat-950	382	12	greater	great	ADJ
easat-950	382	13	than	than	ADP
easat-950	382	14	300	300	NUM
easat-950	382	15	,	,	PUNCT
easat-950	382	16	either	either	CCONJ
easat-950	382	17	an	an	DET
easat-950	382	18	absolute	absolute	ADJ
easat-950	382	19	skew	skew	ADJ
easat-950	382	20	value	value	NOUN
easat-950	382	21	greater	great	ADJ
easat-950	382	22	than	than	ADP
easat-950	382	23	2	2	NUM
easat-950	382	24	or	or	CCONJ
easat-950	382	25	an	an	DET
easat-950	382	26	absolute	absolute	ADJ
easat-950	382	27	kurtosis	kurtosis	NOUN
easat-950	382	28	greater	great	ADJ
easat-950	382	29	than	than	ADP
easat-950	382	30	7	7	NUM
easat-950	382	31	may	may	AUX
easat-950	382	32	be	be	AUX
easat-950	382	33	used	use	VERB
easat-950	382	34	as	as	ADP
easat-950	382	35	reference	reference	NOUN
easat-950	382	36	values	value	NOUN
easat-950	382	37	when	when	SCONJ
easat-950	382	38	defining	define	VERB
easat-950	382	39	substantial	substantial	ADJ
easat-950	382	40	non	non	ADJ
easat-950	382	41	-	-	NOUN
easat-950	382	42	normality	normality	NOUN
easat-950	382	43	.	.	PUNCT
easat-950	383	1	thus	thus	ADV
easat-950	383	2	,	,	PUNCT
easat-950	383	3	in	in	ADP
easat-950	383	4	this	this	DET
easat-950	383	5	study	study	NOUN
easat-950	383	6	,	,	PUNCT
easat-950	383	7	the	the	DET
easat-950	383	8	249	249	NUM
easat-950	383	9	edelweiss	edelweiss	PROPN
easat-950	383	10	applied	apply	VERB
easat-950	383	11	science	science	NOUN
easat-950	383	12	and	and	CCONJ
easat-950	383	13	technology	technology	NOUN
easat-950	383	14	issn	issn	PROPN
easat-950	383	15	:	:	PUNCT
easat-950	383	16	2576	2576	NUM
easat-950	383	17	-	-	SYM
easat-950	383	18	8484	8484	NUM
easat-950	383	19	vol	vol	NOUN
easat-950	383	20	.	.	PROPN
easat-950	383	21	8	8	NUM
easat-950	383	22	,	,	PUNCT
easat-950	383	23	no	no	INTJ
easat-950	383	24	.	.	NOUN
easat-950	384	1	3	3	NUM
easat-950	384	2	:	:	SYM
easat-950	384	3	236	236	NUM
easat-950	384	4	-	-	SYM
easat-950	384	5	258	258	NUM
easat-950	384	6	,	,	PUNCT
easat-950	384	7	2024	2024	NUM
easat-950	384	8	doi	doi	NOUN
easat-950	384	9	:	:	PUNCT
easat-950	384	10	10.55214/25768484.v8i3.950	10.55214/25768484.v8i3.950	NUM
easat-950	384	11	©	©	PROPN
easat-950	384	12	2024	2024	NUM
easat-950	384	13	by	by	ADP
easat-950	384	14	the	the	DET
easat-950	384	15	authors	author	NOUN
easat-950	384	16	;	;	PUNCT
easat-950	384	17	licensee	licensee	PROPN
easat-950	384	18	learning	learn	VERB
easat-950	384	19	gate	gate	NOUN
easat-950	384	20	results	result	NOUN
easat-950	384	21	of	of	ADP
easat-950	384	22	the	the	DET
easat-950	384	23	normality	normality	NOUN
easat-950	384	24	test	test	NOUN
easat-950	384	25	fall	fall	VERB
easat-950	384	26	within	within	ADP
easat-950	384	27	the	the	DET
easat-950	384	28	acceptable	acceptable	ADJ
easat-950	384	29	limits	limit	NOUN
easat-950	384	30	,	,	PUNCT
easat-950	384	31	as	as	SCONJ
easat-950	384	32	shown	show	VERB
easat-950	384	33	in	in	ADP
easat-950	384	34	table	table	NOUN
easat-950	384	35	6	6	NUM
easat-950	384	36	.	.	PUNCT
easat-950	385	1	therefore	therefore	ADV
easat-950	385	2	,	,	PUNCT
easat-950	385	3	the	the	DET
easat-950	385	4	data	data	NOUN
easat-950	385	5	is	be	AUX
easat-950	385	6	normally	normally	ADV
easat-950	385	7	distributed	distribute	VERB
easat-950	385	8	.	.	PUNCT
easat-950	386	1	table	table	NOUN
easat-950	386	2	6	6	NUM
easat-950	386	3	.	.	PUNCT
easat-950	386	4	normality	normality	NOUN
easat-950	386	5	test	test	NOUN
easat-950	386	6	.	.	PUNCT
easat-950	387	1	constructs	construct	NOUN
easat-950	387	2	n	n	DET
easat-950	387	3	skewness	skewness	NOUN
easat-950	387	4	kurtosis	kurtosis	VERB
easat-950	387	5	statistic	statistic	ADJ
easat-950	387	6	statistic	statistic	NOUN
easat-950	387	7	std	std	NOUN
easat-950	387	8	.	.	NOUN
easat-950	387	9	error	error	NOUN
easat-950	387	10	statistic	statistic	NOUN
easat-950	387	11	std	std	NOUN
easat-950	387	12	.	.	NOUN
easat-950	388	1	error	error	NOUN
easat-950	388	2	financial	financial	ADJ
easat-950	388	3	performance	performance	NOUN
easat-950	388	4	(	(	PUNCT
easat-950	388	5	fp	fp	X
easat-950	388	6	)	)	PUNCT
easat-950	388	7	351	351	NUM
easat-950	388	8	0.237	0.237	NUM
easat-950	388	9	0.130	0.130	NUM
easat-950	388	10	-0.576	-0.576	NOUN
easat-950	388	11	0.260	0.260	NUM
easat-950	388	12	environmental	environmental	ADJ
easat-950	388	13	performance	performance	NOUN
easat-950	388	14	(	(	PUNCT
easat-950	388	15	ep	ep	PROPN
easat-950	388	16	)	)	PUNCT
easat-950	388	17	351	351	NUM
easat-950	388	18	-0.383	-0.383	NOUN
easat-950	388	19	0.130	0.130	NUM
easat-950	388	20	-1.061	-1.061	PUNCT
easat-950	388	21	0.260	0.260	NUM
easat-950	388	22	social	social	ADJ
easat-950	388	23	performance	performance	NOUN
easat-950	388	24	(	(	PUNCT
easat-950	388	25	sp	sp	NOUN
easat-950	388	26	)	)	PUNCT
easat-950	388	27	351	351	NUM
easat-950	388	28	0.028	0.028	NUM
easat-950	388	29	0.130	0.130	NUM
easat-950	388	30	-0.976	-0.976	NOUN
easat-950	388	31	0.260	0.260	NUM
easat-950	388	32	governance	governance	NOUN
easat-950	388	33	performance	performance	NOUN
easat-950	388	34	(	(	PUNCT
easat-950	388	35	gp	gp	NOUN
easat-950	388	36	)	)	PUNCT
easat-950	388	37	351	351	NUM
easat-950	388	38	-0.053	-0.053	NUM
easat-950	388	39	0.130	0.130	NUM
easat-950	388	40	-0.869	-0.869	NUM
easat-950	388	41	0.260	0.260	NUM
easat-950	388	42	firm	firm	ADJ
easat-950	388	43	size	size	NOUN
easat-950	388	44	(	(	PUNCT
easat-950	388	45	size	size	NOUN
easat-950	388	46	)	)	PUNCT
easat-950	388	47	351	351	NUM
easat-950	388	48	-0.821	-0.821	NUM
easat-950	388	49	0.130	0.130	NUM
easat-950	388	50	-0.545	-0.545	NUM
easat-950	388	51	0.260	0.260	NUM
easat-950	388	52	note	note	NOUN
easat-950	388	53	:	:	PUNCT
easat-950	388	54	fp	fp	X
easat-950	388	55	:	:	PUNCT
easat-950	388	56	financial	financial	ADJ
easat-950	388	57	performance	performance	NOUN
easat-950	388	58	(	(	PUNCT
easat-950	388	59	return	return	VERB
easat-950	388	60	on	on	ADP
easat-950	388	61	equity	equity	NOUN
easat-950	388	62	)	)	PUNCT
easat-950	388	63	.	.	PUNCT
easat-950	389	1	ep	ep	PROPN
easat-950	389	2	:	:	PUNCT
easat-950	389	3	environmental	environmental	ADJ
easat-950	389	4	performance	performance	NOUN
easat-950	389	5	(	(	PUNCT
easat-950	389	6	environmental	environmental	ADJ
easat-950	389	7	score	score	NOUN
easat-950	389	8	)	)	PUNCT
easat-950	389	9	.	.	PUNCT
easat-950	390	1	sp	sp	ADP
easat-950	390	2	:	:	PUNCT
easat-950	390	3	social	social	ADJ
easat-950	390	4	performance	performance	NOUN
easat-950	390	5	(	(	PUNCT
easat-950	390	6	social	social	ADJ
easat-950	390	7	score	score	NOUN
easat-950	390	8	)	)	PUNCT
easat-950	390	9	.	.	PUNCT
easat-950	391	1	gp	gp	NOUN
easat-950	391	2	:	:	PUNCT
easat-950	392	1	governance	governance	NOUN
easat-950	392	2	performance	performance	NOUN
easat-950	392	3	(	(	PUNCT
easat-950	392	4	governance	governance	NOUN
easat-950	392	5	score	score	NOUN
easat-950	392	6	)	)	PUNCT
easat-950	392	7	.	.	PUNCT
easat-950	393	1	size	size	NOUN
easat-950	393	2	:	:	PUNCT
easat-950	393	3	firm	firm	ADJ
easat-950	393	4	size	size	NOUN
easat-950	393	5	.	.	PUNCT
easat-950	394	1	valid	valid	ADJ
easat-950	394	2	n	n	CCONJ
easat-950	394	3	(	(	PUNCT
easat-950	394	4	listwise	listwise	PROPN
easat-950	394	5	)	)	PUNCT
easat-950	394	6	:	:	PUNCT
easat-950	395	1	351	351	NUM
easat-950	395	2	4.5	4.5	NUM
easat-950	395	3	.	.	PUNCT
easat-950	396	1	correlation	correlation	NOUN
easat-950	396	2	“	"	PUNCT
easat-950	396	3	r	r	NOUN
easat-950	396	4	”	"	PUNCT
easat-950	396	5	correlation	correlation	NOUN
easat-950	396	6	“	"	PUNCT
easat-950	396	7	r	r	NOUN
easat-950	396	8	”	"	PUNCT
easat-950	396	9	assesses	assess	VERB
easat-950	396	10	the	the	DET
easat-950	396	11	degree	degree	NOUN
easat-950	396	12	of	of	ADP
easat-950	396	13	relationship	relationship	NOUN
easat-950	396	14	between	between	ADP
easat-950	396	15	two	two	NUM
easat-950	396	16	variables	variable	NOUN
easat-950	396	17	,	,	PUNCT
easat-950	396	18	also	also	ADV
easat-950	396	19	known	know	VERB
easat-950	396	20	as	as	ADP
easat-950	396	21	the	the	DET
easat-950	396	22	association	association	NOUN
easat-950	396	23	of	of	ADP
easat-950	396	24	the	the	DET
easat-950	396	25	variables	variable	NOUN
easat-950	396	26	.	.	PUNCT
easat-950	397	1	jensen	jensen	PROPN
easat-950	398	1	[	[	X
easat-950	398	2	81	81	NUM
easat-950	398	3	]	]	PUNCT
easat-950	398	4	stated	state	VERB
easat-950	398	5	that	that	SCONJ
easat-950	398	6	if	if	SCONJ
easat-950	398	7	correlation	correlation	NOUN
easat-950	398	8	coefficient	coefficient	NOUN
easat-950	398	9	of	of	ADP
easat-950	398	10	two	two	NUM
easat-950	398	11	variables	variable	NOUN
easat-950	398	12	shows	show	VERB
easat-950	398	13	0.90	0.90	NUM
easat-950	398	14	or	or	CCONJ
easat-950	398	15	higher	high	ADJ
easat-950	398	16	,	,	PUNCT
easat-950	398	17	one	one	NUM
easat-950	398	18	of	of	ADP
easat-950	398	19	the	the	DET
easat-950	398	20	variables	variable	NOUN
easat-950	398	21	should	should	AUX
easat-950	398	22	be	be	AUX
easat-950	398	23	eliminated	eliminate	VERB
easat-950	398	24	.	.	PUNCT
easat-950	399	1	table	table	NOUN
easat-950	399	2	7	7	NUM
easat-950	399	3	shows	show	VERB
easat-950	399	4	the	the	DET
easat-950	399	5	correlation	correlation	NOUN
easat-950	399	6	matrix	matrix	NOUN
easat-950	399	7	of	of	ADP
easat-950	399	8	the	the	DET
easat-950	399	9	variables	variable	NOUN
easat-950	399	10	.	.	PUNCT
easat-950	400	1	table	table	NOUN
easat-950	400	2	7	7	NUM
easat-950	400	3	.	.	PUNCT
easat-950	400	4	correlation	correlation	NOUN
easat-950	400	5	among	among	ADP
easat-950	400	6	the	the	DET
easat-950	400	7	subscales	subscale	NOUN
easat-950	400	8	of	of	ADP
easat-950	400	9	the	the	DET
easat-950	400	10	constructs	construct	NOUN
easat-950	400	11	.	.	PUNCT
easat-950	401	1	constructs	construct	VERB
easat-950	401	2	fp	fp	PRON
easat-950	401	3	ep	ep	PROPN
easat-950	401	4	sp	sp	ADP
easat-950	401	5	gp	gp	NOUN
easat-950	401	6	size	size	NOUN
easat-950	401	7	fp	fp	PROPN
easat-950	401	8	pearson	pearson	PROPN
easat-950	401	9	correlation	correlation	NOUN
easat-950	401	10	1	1	NUM
easat-950	401	11	0.050	0.050	NUM
easat-950	401	12	0.214	0.214	NUM
easat-950	401	13	*	*	PUNCT
easat-950	401	14	*	*	PUNCT
easat-950	401	15	0.208	0.208	NUM
easat-950	401	16	*	*	PUNCT
easat-950	401	17	*	*	PUNCT
easat-950	401	18	0.085	0.085	NUM
easat-950	401	19	sig	sig	NOUN
easat-950	401	20	.	.	PUNCT
easat-950	402	1	(	(	PUNCT
easat-950	402	2	2	2	NUM
easat-950	402	3	-	-	PUNCT
easat-950	402	4	tailed	tailed	ADJ
easat-950	402	5	)	)	PUNCT
easat-950	402	6	0.353	0.353	NUM
easat-950	402	7	0.000	0.000	NUM
easat-950	402	8	0.000	0.000	NUM
easat-950	402	9	0.112	0.112	NUM
easat-950	402	10	n	n	DET
easat-950	402	11	351	351	NUM
easat-950	402	12	351	351	NUM
easat-950	402	13	351	351	NUM
easat-950	402	14	351	351	NUM
easat-950	402	15	351	351	NUM
easat-950	402	16	ep	ep	PROPN
easat-950	402	17	pearson	pearson	NOUN
easat-950	402	18	correlation	correlation	NOUN
easat-950	402	19	0.050	0.050	NUM
easat-950	402	20	1	1	NUM
easat-950	402	21	0.705	0.705	NUM
easat-950	402	22	*	*	PUNCT
easat-950	402	23	*	*	PUNCT
easat-950	402	24	0.451	0.451	NUM
easat-950	402	25	*	*	PUNCT
easat-950	402	26	*	*	PUNCT
easat-950	402	27	0.052	0.052	NUM
easat-950	402	28	sig	sig	NOUN
easat-950	402	29	.	.	PUNCT
easat-950	403	1	(	(	PUNCT
easat-950	403	2	2	2	NUM
easat-950	403	3	-	-	PUNCT
easat-950	403	4	tailed	tailed	ADJ
easat-950	403	5	)	)	PUNCT
easat-950	403	6	0.353	0.353	NUM
easat-950	403	7	0.000	0.000	NUM
easat-950	403	8	0.000	0.000	NUM
easat-950	403	9	0.335	0.335	NUM
easat-950	403	10	n	n	DET
easat-950	403	11	351	351	NUM
easat-950	403	12	351	351	NUM
easat-950	403	13	351	351	NUM
easat-950	403	14	351	351	NUM
easat-950	403	15	351	351	NUM
easat-950	403	16	sp	sp	ADP
easat-950	403	17	pearson	pearson	NOUN
easat-950	403	18	correlation	correlation	NOUN
easat-950	403	19	0.214	0.214	NUM
easat-950	403	20	*	*	PUNCT
easat-950	403	21	*	*	PUNCT
easat-950	403	22	0.705	0.705	NUM
easat-950	403	23	*	*	NOUN
easat-950	403	24	*	*	NOUN
easat-950	403	25	1	1	NUM
easat-950	403	26	0.602	0.602	NUM
easat-950	403	27	*	*	PUNCT
easat-950	403	28	*	*	PROPN
easat-950	403	29	0.043	0.043	NUM
easat-950	403	30	sig	sig	NOUN
easat-950	403	31	.	.	PUNCT
easat-950	404	1	(	(	PUNCT
easat-950	404	2	2	2	NUM
easat-950	404	3	-	-	PUNCT
easat-950	404	4	tailed	tailed	ADJ
easat-950	404	5	)	)	PUNCT
easat-950	404	6	0.000	0.000	NUM
easat-950	404	7	0.000	0.000	NUM
easat-950	404	8	0.000	0.000	NUM
easat-950	404	9	0.424	0.424	NUM
easat-950	404	10	n	n	DET
easat-950	404	11	351	351	NUM
easat-950	404	12	351	351	NUM
easat-950	404	13	351	351	NUM
easat-950	404	14	351	351	NUM
easat-950	404	15	351	351	NUM
easat-950	404	16	gp	gp	NOUN
easat-950	404	17	pearson	pearson	NOUN
easat-950	404	18	correlation	correlation	NOUN
easat-950	404	19	0.208	0.208	NUM
easat-950	404	20	*	*	NOUN
easat-950	404	21	*	*	NOUN
easat-950	404	22	0.451	0.451	NUM
easat-950	404	23	*	*	PUNCT
easat-950	404	24	*	*	NOUN
easat-950	404	25	0.602	0.602	NUM
easat-950	404	26	*	*	PUNCT
easat-950	404	27	*	*	SYM
easat-950	404	28	1	1	NUM
easat-950	404	29	0.054	0.054	NUM
easat-950	404	30	sig	sig	NOUN
easat-950	404	31	.	.	PUNCT
easat-950	405	1	(	(	PUNCT
easat-950	405	2	2	2	NUM
easat-950	405	3	-	-	PUNCT
easat-950	405	4	tailed	tailed	ADJ
easat-950	405	5	)	)	PUNCT
easat-950	406	1	0.000	0.000	NUM
easat-950	407	1	0.000	0.000	NUM
easat-950	407	2	0.000	0.000	NUM
easat-950	407	3	0.310	0.310	NUM
easat-950	407	4	n	n	CCONJ
easat-950	407	5	351	351	NUM
easat-950	407	6	351	351	NUM
easat-950	407	7	351	351	NUM
easat-950	407	8	351	351	NUM
easat-950	407	9	351	351	NUM
easat-950	407	10	size	size	NOUN
easat-950	407	11	pearson	pearson	NOUN
easat-950	407	12	correlation	correlation	NOUN
easat-950	407	13	0.085	0.085	NUM
easat-950	407	14	0.052	0.052	NUM
easat-950	407	15	0.043	0.043	NUM
easat-950	407	16	0.054	0.054	NUM
easat-950	407	17	1	1	NUM
easat-950	407	18	sig	sig	NOUN
easat-950	407	19	.	.	PUNCT
easat-950	408	1	(	(	PUNCT
easat-950	408	2	2	2	NUM
easat-950	408	3	-	-	PUNCT
easat-950	408	4	tailed	tailed	ADJ
easat-950	408	5	)	)	PUNCT
easat-950	408	6	0.112	0.112	NUM
easat-950	408	7	0.335	0.335	NUM
easat-950	408	8	0.424	0.424	NUM
easat-950	408	9	0.310	0.310	NUM
easat-950	408	10	n	n	PRON
easat-950	408	11	351	351	NUM
easat-950	408	12	351	351	NUM
easat-950	408	13	351	351	NUM
easat-950	408	14	351	351	NUM
easat-950	408	15	351	351	NUM
easat-950	408	16	note	note	NOUN
easat-950	408	17	:	:	PUNCT
easat-950	408	18	*	*	PUNCT
easat-950	408	19	*	*	NOUN
easat-950	408	20	.	.	PUNCT
easat-950	409	1	correlation	correlation	NOUN
easat-950	409	2	is	be	AUX
easat-950	409	3	significant	significant	ADJ
easat-950	409	4	at	at	ADP
easat-950	409	5	the	the	DET
easat-950	409	6	0.01	0.01	NUM
easat-950	409	7	level	level	NOUN
easat-950	409	8	(	(	PUNCT
easat-950	409	9	2	2	NUM
easat-950	409	10	-	-	PUNCT
easat-950	409	11	tailed	tailed	ADJ
easat-950	409	12	)	)	PUNCT
easat-950	409	13	.	.	PUNCT
easat-950	410	1	fp	fp	X
easat-950	410	2	:	:	PUNCT
easat-950	410	3	financial	financial	ADJ
easat-950	410	4	performance	performance	NOUN
easat-950	410	5	(	(	PUNCT
easat-950	410	6	return	return	VERB
easat-950	410	7	on	on	ADP
easat-950	410	8	equity	equity	NOUN
easat-950	410	9	)	)	PUNCT
easat-950	410	10	.	.	PUNCT
easat-950	411	1	ep	ep	PROPN
easat-950	411	2	:	:	PUNCT
easat-950	411	3	environmental	environmental	ADJ
easat-950	411	4	performance	performance	NOUN
easat-950	411	5	(	(	PUNCT
easat-950	411	6	environmental	environmental	ADJ
easat-950	411	7	score	score	NOUN
easat-950	411	8	)	)	PUNCT
easat-950	411	9	.	.	PUNCT
easat-950	412	1	sp	sp	ADP
easat-950	412	2	:	:	PUNCT
easat-950	412	3	social	social	ADJ
easat-950	412	4	performance	performance	NOUN
easat-950	412	5	(	(	PUNCT
easat-950	412	6	social	social	ADJ
easat-950	412	7	score	score	NOUN
easat-950	412	8	)	)	PUNCT
easat-950	412	9	.	.	PUNCT
easat-950	413	1	gp	gp	NOUN
easat-950	413	2	:	:	PUNCT
easat-950	414	1	governance	governance	NOUN
easat-950	414	2	performance	performance	NOUN
easat-950	414	3	(	(	PUNCT
easat-950	414	4	governance	governance	NOUN
easat-950	414	5	score	score	NOUN
easat-950	414	6	)	)	PUNCT
easat-950	414	7	.	.	PUNCT
easat-950	415	1	size	size	NOUN
easat-950	415	2	:	:	PUNCT
easat-950	415	3	firm	firm	ADJ
easat-950	415	4	size	size	NOUN
easat-950	415	5	.	.	PUNCT
easat-950	416	1	based	base	VERB
easat-950	416	2	on	on	ADP
easat-950	416	3	jensen	jensen	PROPN
easat-950	416	4	[	[	X
easat-950	416	5	81	81	NUM
easat-950	416	6	]	]	PUNCT
easat-950	416	7	overall	overall	ADJ
easat-950	416	8	,	,	PUNCT
easat-950	416	9	there	there	PRON
easat-950	416	10	is	be	VERB
easat-950	416	11	no	no	DET
easat-950	416	12	correlation	correlation	NOUN
easat-950	416	13	coefficient	coefficient	NOUN
easat-950	416	14	that	that	SCONJ
easat-950	416	15	recorded	record	VERB
easat-950	416	16	0.9	0.9	NUM
easat-950	416	17	or	or	CCONJ
easat-950	416	18	higher	high	ADJ
easat-950	416	19	,	,	PUNCT
easat-950	416	20	indicatingthat	indicatingthat	PRON
easat-950	416	21	it	it	PRON
easat-950	416	22	ishighly	ishighly	ADV
easat-950	416	23	correlated	correlate	VERB
easat-950	416	24	.	.	PUNCT
easat-950	417	1	in	in	ADP
easat-950	417	2	the	the	DET
easat-950	417	3	case	case	NOUN
easat-950	417	4	where	where	SCONJ
easat-950	417	5	the	the	DET
easat-950	417	6	correlation	correlation	NOUN
easat-950	417	7	coefficient	coefficient	NOUN
easat-950	417	8	is	be	AUX
easat-950	417	9	less	less	ADJ
easat-950	417	10	than	than	ADP
easat-950	417	11	0.05	0.05	NUM
easat-950	417	12	or	or	CCONJ
easat-950	417	13	at	at	ADP
easat-950	417	14	a	a	DET
easat-950	417	15	significantly	significantly	ADV
easat-950	417	16	low	low	ADJ
easat-950	417	17	level	level	NOUN
easat-950	417	18	,	,	PUNCT
easat-950	417	19	both	both	DET
easat-950	417	20	variables	variable	NOUN
easat-950	417	21	were	be	AUX
easat-950	417	22	still	still	ADV
easat-950	417	23	declared	declare	VERB
easat-950	417	24	to	to	PART
easat-950	417	25	be	be	AUX
easat-950	417	26	linearly	linearly	ADV
easat-950	417	27	related	relate	VERB
easat-950	417	28	and	and	CCONJ
easat-950	417	29	considered	consider	VERB
easat-950	417	30	250	250	NUM
easat-950	417	31	edelweiss	edelweiss	PROPN
easat-950	417	32	applied	apply	VERB
easat-950	417	33	science	science	NOUN
easat-950	417	34	and	and	CCONJ
easat-950	417	35	technology	technology	NOUN
easat-950	417	36	issn	issn	PROPN
easat-950	417	37	:	:	PUNCT
easat-950	417	38	2576	2576	NUM
easat-950	417	39	-	-	SYM
easat-950	417	40	8484	8484	NUM
easat-950	417	41	vol	vol	NOUN
easat-950	417	42	.	.	PROPN
easat-950	418	1	8	8	NUM
easat-950	418	2	,	,	PUNCT
easat-950	418	3	no	no	INTJ
easat-950	418	4	.	.	NOUN
easat-950	419	1	3	3	NUM
easat-950	419	2	:	:	SYM
easat-950	419	3	236	236	NUM
easat-950	419	4	-	-	SYM
easat-950	419	5	258	258	NUM
easat-950	419	6	,	,	PUNCT
easat-950	419	7	2024	2024	NUM
easat-950	419	8	doi	doi	NOUN
easat-950	419	9	:	:	PUNCT
easat-950	419	10	10.55214/25768484.v8i3.950	10.55214/25768484.v8i3.950	NUM
easat-950	419	11	©	©	PROPN
easat-950	419	12	2024	2024	NUM
easat-950	419	13	by	by	ADP
easat-950	419	14	the	the	DET
easat-950	419	15	authors	author	NOUN
easat-950	419	16	;	;	PUNCT
easat-950	419	17	licensee	licensee	PROPN
easat-950	419	18	learning	learning	NOUN
easat-950	419	19	gate	gate	VERB
easat-950	419	20	significant	significant	ADJ
easat-950	419	21	.	.	PUNCT
easat-950	420	1	correlation	correlation	NOUN
easat-950	420	2	was	be	AUX
easat-950	420	3	stated	state	VERB
easat-950	420	4	to	to	PART
easat-950	420	5	be	be	AUX
easat-950	420	6	not	not	PART
easat-950	420	7	significant	significant	ADJ
easat-950	420	8	if	if	SCONJ
easat-950	420	9	a	a	DET
easat-950	420	10	very	very	ADV
easat-950	420	11	high	high	ADJ
easat-950	420	12	significance	significance	NOUN
easat-950	420	13	level	level	NOUN
easat-950	420	14	(	(	PUNCT
easat-950	420	15	for	for	ADP
easat-950	420	16	example	example	NOUN
easat-950	420	17	,	,	PUNCT
easat-950	420	18	0.50	0.50	NUM
easat-950	420	19	)	)	PUNCT
easat-950	420	20	was	be	AUX
easat-950	420	21	obtained	obtain	VERB
easat-950	420	22	,	,	PUNCT
easat-950	420	23	and	and	CCONJ
easat-950	420	24	both	both	DET
easat-950	420	25	variables	variable	NOUN
easat-950	420	26	were	be	AUX
easat-950	420	27	not	not	PART
easat-950	420	28	linearly	linearly	ADV
easat-950	420	29	associated	associate	VERB
easat-950	420	30	.	.	PUNCT
easat-950	421	1	multicollinearity	multicollinearity	NOUN
easat-950	421	2	was	be	AUX
easat-950	421	3	the	the	DET
easat-950	421	4	easiest	easy	ADJ
easat-950	421	5	to	to	PART
easat-950	421	6	detect	detect	VERB
easat-950	421	7	and	and	CCONJ
easat-950	421	8	test	test	NOUN
easat-950	421	9	using	use	VERB
easat-950	421	10	correlations	correlation	NOUN
easat-950	421	11	.	.	PUNCT
easat-950	422	1	for	for	ADP
easat-950	422	2	this	this	DET
easat-950	422	3	current	current	ADJ
easat-950	422	4	study	study	NOUN
easat-950	422	5	,	,	PUNCT
easat-950	422	6	the	the	DET
easat-950	422	7	correlation	correlation	NOUN
easat-950	422	8	matrix	matrix	NOUN
easat-950	422	9	(	(	PUNCT
easat-950	422	10	table	table	NOUN
easat-950	422	11	7	7	NUM
easat-950	422	12	)	)	PUNCT
easat-950	422	13	proves	prove	VERB
easat-950	422	14	that	that	SCONJ
easat-950	422	15	there	there	PRON
easat-950	422	16	are	be	VERB
easat-950	422	17	no	no	DET
easat-950	422	18	issues	issue	NOUN
easat-950	422	19	of	of	ADP
easat-950	422	20	multicollinearity	multicollinearity	NOUN
easat-950	422	21	,	,	PUNCT
easat-950	422	22	as	as	SCONJ
easat-950	422	23	jensen	jensen	PROPN
easat-950	422	24	[	[	X
easat-950	422	25	81	81	NUM
easat-950	422	26	]	]	PUNCT
easat-950	422	27	suggests	suggest	VERB
easat-950	422	28	.	.	PUNCT
easat-950	423	1	4.6	4.6	NUM
easat-950	423	2	.	.	PUNCT
easat-950	423	3	reliability	reliability	NOUN
easat-950	423	4	test	test	NOUN
easat-950	423	5	cronbach	cronbach	NOUN
easat-950	423	6	's	's	PART
easat-950	423	7	alpha	alpha	NOUN
easat-950	423	8	(	(	PUNCT
easat-950	423	9	α	α	NOUN
easat-950	423	10	)	)	PUNCT
easat-950	423	11	is	be	AUX
easat-950	423	12	used	use	VERB
easat-950	423	13	to	to	PART
easat-950	423	14	test	test	VERB
easat-950	423	15	the	the	DET
easat-950	423	16	inter	inter	ADJ
easat-950	423	17	-	-	ADJ
easat-950	423	18	item	item	ADJ
easat-950	423	19	consistency	consistency	NOUN
easat-950	423	20	andreliability	andreliability	NOUN
easat-950	423	21	cronbach	cronbach	NOUN
easat-950	423	22	’s	’s	PART
easat-950	423	23	coefficient	coefficient	NOUN
easat-950	423	24	alpha	alpha	NOUN
easat-950	423	25	.	.	PUNCT
easat-950	424	1	the	the	DET
easat-950	424	2	reliability	reliability	NOUN
easat-950	424	3	analysis	analysis	NOUN
easat-950	424	4	of	of	ADP
easat-950	424	5	all	all	DET
easat-950	424	6	the	the	DET
easat-950	424	7	variables	variable	NOUN
easat-950	424	8	for	for	ADP
easat-950	424	9	this	this	DET
easat-950	424	10	current	current	ADJ
easat-950	424	11	study	study	NOUN
easat-950	424	12	is	be	AUX
easat-950	424	13	summarized	summarize	VERB
easat-950	424	14	in	in	ADP
easat-950	424	15	the	the	DET
easat-950	424	16	table	table	NOUN
easat-950	424	17	8	8	NUM
easat-950	424	18	.	.	PUNCT
easat-950	425	1	as	as	ADP
easat-950	425	2	for	for	ADP
easat-950	425	3	this	this	DET
easat-950	425	4	study	study	NOUN
easat-950	425	5	,	,	PUNCT
easat-950	425	6	the	the	DET
easat-950	425	7	result	result	NOUN
easat-950	425	8	obtained	obtain	VERB
easat-950	425	9	has	have	AUX
easat-950	425	10	cronbach	cronbach	VERB
easat-950	425	11	’s	’s	PART
easat-950	425	12	alpha	alpha	NOUN
easat-950	425	13	reliability	reliability	NOUN
easat-950	425	14	coefficients	coefficient	NOUN
easat-950	425	15	above	above	ADP
easat-950	425	16	0.7	0.7	NUM
easat-950	425	17	for	for	ADP
easat-950	425	18	all	all	DET
easat-950	425	19	variables	variable	NOUN
easat-950	425	20	.	.	PUNCT
easat-950	426	1	the	the	DET
easat-950	426	2	cronbach	cronbach	NOUN
easat-950	426	3	's	's	PART
easat-950	426	4	alpha	alpha	NOUN
easat-950	426	5	(	(	PUNCT
easat-950	426	6	α	α	NOUN
easat-950	426	7	)	)	PUNCT
easat-950	426	8	value	value	NOUN
easat-950	426	9	for	for	ADP
easat-950	426	10	this	this	DET
easat-950	426	11	study	study	NOUN
easat-950	426	12	's	's	PART
easat-950	426	13	five	five	NUM
easat-950	426	14	variables	variable	NOUN
easat-950	426	15	is	be	AUX
easat-950	426	16	0.926	0.926	NUM
easat-950	426	17	,	,	PUNCT
easat-950	426	18	which	which	PRON
easat-950	426	19	is	be	AUX
easat-950	426	20	more	more	ADJ
easat-950	426	21	than	than	ADP
easat-950	426	22	0.8	0.8	NUM
easat-950	426	23	and	and	CCONJ
easat-950	426	24	considered	consider	VERB
easat-950	426	25	good	good	ADJ
easat-950	426	26	.	.	PUNCT
easat-950	427	1	in	in	ADP
easat-950	427	2	conclusion	conclusion	NOUN
easat-950	427	3	,	,	PUNCT
easat-950	427	4	the	the	DET
easat-950	427	5	results	result	NOUN
easat-950	427	6	were	be	AUX
easat-950	427	7	consistent	consistent	ADJ
easat-950	427	8	,	,	PUNCT
easat-950	427	9	and	and	CCONJ
easat-950	427	10	random	random	ADJ
easat-950	427	11	error	error	NOUN
easat-950	427	12	was	be	AUX
easat-950	427	13	avoided	avoid	VERB
easat-950	427	14	.	.	PUNCT
easat-950	428	1	table	table	NOUN
easat-950	428	2	8	8	NUM
easat-950	428	3	.	.	PUNCT
easat-950	429	1	reliability	reliability	NOUN
easat-950	429	2	statistics	statistic	NOUN
easat-950	429	3	.	.	PUNCT
easat-950	430	1	variables	variable	NOUN
easat-950	430	2	cronbach	cronbach	VERB
easat-950	430	3	’s	’s	PART
easat-950	430	4	alpha	alpha	ADJ
easat-950	430	5	financial	financial	ADJ
easat-950	430	6	performance	performance	NOUN
easat-950	430	7	(	(	PUNCT
easat-950	430	8	fp	fp	NOUN
easat-950	430	9	)	)	PUNCT
easat-950	430	10	0.795	0.795	NUM
easat-950	430	11	environmental	environmental	ADJ
easat-950	430	12	performance	performance	NOUN
easat-950	430	13	(	(	PUNCT
easat-950	430	14	ep	ep	PROPN
easat-950	430	15	)	)	PUNCT
easat-950	430	16	0.972	0.972	NUM
easat-950	430	17	social	social	ADJ
easat-950	430	18	performance	performance	NOUN
easat-950	430	19	(	(	PUNCT
easat-950	430	20	sp	sp	NOUN
easat-950	430	21	)	)	PUNCT
easat-950	430	22	0.963	0.963	NUM
easat-950	430	23	governance	governance	NOUN
easat-950	430	24	performance	performance	NOUN
easat-950	430	25	(	(	PUNCT
easat-950	430	26	gp	gp	NOUN
easat-950	430	27	)	)	PUNCT
easat-950	430	28	0.946	0.946	NUM
easat-950	430	29	firm	firm	ADJ
easat-950	430	30	size	size	NOUN
easat-950	430	31	(	(	PUNCT
easat-950	430	32	size	size	NOUN
easat-950	430	33	)	)	PUNCT
easat-950	430	34	0.987	0.987	NUM
easat-950	430	35	overall	overall	ADJ
easat-950	430	36	cronbach	cronbach	NOUN
easat-950	430	37	’s	’s	PART
easat-950	430	38	alpha	alpha	NOUN
easat-950	430	39	(	(	PUNCT
easat-950	430	40	n	n	NOUN
easat-950	430	41	=	=	SYM
easat-950	430	42	25	25	NUM
easat-950	430	43	)	)	PUNCT
easat-950	430	44	=	=	NOUN
easat-950	430	45	0.926	0.926	NUM
easat-950	430	46	note	note	NOUN
easat-950	430	47	:	:	PUNCT
easat-950	430	48	fp	fp	X
easat-950	430	49	:	:	PUNCT
easat-950	430	50	financial	financial	ADJ
easat-950	430	51	performance	performance	NOUN
easat-950	430	52	(	(	PUNCT
easat-950	430	53	return	return	VERB
easat-950	430	54	on	on	ADP
easat-950	430	55	equity	equity	NOUN
easat-950	430	56	)	)	PUNCT
easat-950	430	57	.	.	PUNCT
easat-950	431	1	ep	ep	PROPN
easat-950	431	2	:	:	PUNCT
easat-950	431	3	environmental	environmental	ADJ
easat-950	431	4	performance	performance	NOUN
easat-950	431	5	(	(	PUNCT
easat-950	431	6	environmental	environmental	ADJ
easat-950	431	7	score	score	NOUN
easat-950	431	8	)	)	PUNCT
easat-950	431	9	.	.	PUNCT
easat-950	432	1	sp	sp	ADP
easat-950	432	2	:	:	PUNCT
easat-950	432	3	social	social	ADJ
easat-950	432	4	performance	performance	NOUN
easat-950	432	5	(	(	PUNCT
easat-950	432	6	social	social	ADJ
easat-950	432	7	score	score	NOUN
easat-950	432	8	)	)	PUNCT
easat-950	432	9	.	.	PUNCT
easat-950	433	1	gp	gp	NOUN
easat-950	433	2	:	:	PUNCT
easat-950	434	1	governance	governance	NOUN
easat-950	434	2	performance	performance	NOUN
easat-950	434	3	(	(	PUNCT
easat-950	434	4	governance	governance	NOUN
easat-950	434	5	score	score	NOUN
easat-950	434	6	)	)	PUNCT
easat-950	434	7	.	.	PUNCT
easat-950	435	1	size	size	NOUN
easat-950	435	2	:	:	PUNCT
easat-950	435	3	firm	firm	ADJ
easat-950	435	4	size	size	NOUN
easat-950	435	5	.	.	PUNCT
easat-950	436	1	4.7	4.7	NUM
easat-950	436	2	.	.	PUNCT
easat-950	436	3	hypotheses	hypothesis	NOUN
easat-950	436	4	testing	test	VERB
easat-950	436	5	the	the	DET
easat-950	436	6	regression	regression	NOUN
easat-950	436	7	analysis	analysis	NOUN
easat-950	436	8	was	be	AUX
easat-950	436	9	used	use	VERB
easat-950	436	10	to	to	PART
easat-950	436	11	test	test	VERB
easat-950	436	12	the	the	DET
easat-950	436	13	three	three	NUM
easat-950	436	14	hypothesized	hypothesized	ADJ
easat-950	436	15	associations	association	NOUN
easat-950	436	16	between	between	ADP
easat-950	436	17	the	the	DET
easat-950	436	18	three	three	NUM
easat-950	436	19	independent	independent	ADJ
easat-950	436	20	variables	variable	NOUN
easat-950	436	21	;	;	PUNCT
easat-950	436	22	environmental	environmental	ADJ
easat-950	436	23	performance	performance	NOUN
easat-950	436	24	,	,	PUNCT
easat-950	436	25	social	social	ADJ
easat-950	436	26	performance	performance	NOUN
easat-950	436	27	,	,	PUNCT
easat-950	436	28	and	and	CCONJ
easat-950	436	29	governance	governance	NOUN
easat-950	436	30	performance	performance	NOUN
easat-950	436	31	and	and	CCONJ
easat-950	436	32	the	the	DET
easat-950	436	33	dependent	dependent	ADJ
easat-950	436	34	variable	variable	NOUN
easat-950	436	35	,	,	PUNCT
easat-950	436	36	which	which	PRON
easat-950	436	37	is	be	AUX
easat-950	436	38	financial	financial	ADJ
easat-950	436	39	performance	performance	NOUN
easat-950	436	40	.	.	PUNCT
easat-950	437	1	the	the	DET
easat-950	437	2	firm	firm	ADJ
easat-950	437	3	size	size	NOUN
easat-950	437	4	(	(	PUNCT
easat-950	437	5	size	size	NOUN
easat-950	437	6	)	)	PUNCT
easat-950	437	7	is	be	AUX
easat-950	437	8	included	include	VERB
easat-950	437	9	as	as	ADP
easat-950	437	10	a	a	DET
easat-950	437	11	controlling	control	VERB
easat-950	437	12	variable	variable	NOUN
easat-950	437	13	.	.	PUNCT
easat-950	438	1	regression	regression	NOUN
easat-950	438	2	analysis	analysis	NOUN
easat-950	438	3	was	be	AUX
easat-950	438	4	used	use	VERB
easat-950	438	5	in	in	ADP
easat-950	438	6	this	this	DET
easat-950	438	7	study	study	NOUN
easat-950	438	8	with	with	ADP
easat-950	438	9	significant	significant	ADJ
easat-950	438	10	level	level	NOUN
easat-950	438	11	of	of	ADP
easat-950	438	12	α	α	NOUN
easat-950	438	13	=	=	SYM
easat-950	438	14	.05	.05	NUM
easat-950	438	15	.	.	PUNCT
easat-950	438	16	to	to	PART
easat-950	438	17	successfully	successfully	ADV
easat-950	438	18	test	test	VERB
easat-950	438	19	the	the	DET
easat-950	438	20	association	association	NOUN
easat-950	438	21	between	between	ADP
easat-950	438	22	these	these	DET
easat-950	438	23	variables	variable	NOUN
easat-950	438	24	,	,	PUNCT
easat-950	438	25	one	one	NUM
easat-950	438	26	set	set	NOUN
easat-950	438	27	of	of	ADP
easat-950	438	28	multiple	multiple	ADJ
easat-950	438	29	regressions	regression	NOUN
easat-950	438	30	is	be	AUX
easat-950	438	31	conducted	conduct	VERB
easat-950	438	32	to	to	ADP
easat-950	438	33	testthe	testthe	DET
easat-950	438	34	impact	impact	NOUN
easat-950	438	35	ofenvironmental	ofenvironmental	ADJ
easat-950	438	36	performance	performance	NOUN
easat-950	438	37	(	(	PUNCT
easat-950	438	38	ep	ep	PROPN
easat-950	438	39	)	)	PUNCT
easat-950	438	40	,	,	PUNCT
easat-950	438	41	social	social	ADJ
easat-950	438	42	performance	performance	NOUN
easat-950	438	43	(	(	PUNCT
easat-950	438	44	sp	sp	NOUN
easat-950	438	45	)	)	PUNCT
easat-950	438	46	,	,	PUNCT
easat-950	438	47	governance	governance	NOUN
easat-950	438	48	performance	performance	NOUN
easat-950	438	49	(	(	PUNCT
easat-950	438	50	gp	gp	NOUN
easat-950	438	51	)	)	PUNCT
easat-950	438	52	,	,	PUNCT
easat-950	438	53	and	and	CCONJ
easat-950	438	54	the	the	DET
easat-950	438	55	controlling	control	VERB
easat-950	438	56	variable	variable	NOUN
easat-950	438	57	(	(	PUNCT
easat-950	438	58	size	size	NOUN
easat-950	438	59	)	)	PUNCT
easat-950	438	60	on	on	ADP
easat-950	438	61	return	return	NOUN
easat-950	438	62	on	on	ADP
easat-950	438	63	equity	equity	NOUN
easat-950	438	64	(	(	PUNCT
easat-950	438	65	roe	roe	PROPN
easat-950	438	66	)	)	PUNCT
easat-950	438	67	,	,	PUNCT
easat-950	438	68	which	which	PRON
easat-950	438	69	represents	represent	VERB
easat-950	438	70	financial	financial	ADJ
easat-950	438	71	performance	performance	NOUN
easat-950	438	72	.	.	PUNCT
easat-950	439	1	the	the	DET
easat-950	439	2	multiple	multiple	ADJ
easat-950	439	3	regression	regression	NOUN
easat-950	439	4	model	model	NOUN
easat-950	439	5	for	for	ADP
easat-950	439	6	this	this	DET
easat-950	439	7	study	study	NOUN
easat-950	439	8	is	be	AUX
easat-950	439	9	shown	show	VERB
easat-950	439	10	in	in	ADP
easat-950	439	11	equation	equation	NOUN
easat-950	439	12	2	2	NUM
easat-950	439	13	.	.	PUNCT
easat-950	439	14	�	�	PROPN
easat-950	439	15	̂	̂	VERB
easat-950	439	16	�	�	NOUN
easat-950	439	17	1	1	NUM
easat-950	439	18	=	=	NOUN
easat-950	439	19	𝛼+	𝛼+	ADJ
easat-950	440	1	𝛽1(𝐸𝑃)1	𝛽1(𝐸𝑃)1	NUM
easat-950	440	2	+	+	PRON
easat-950	440	3	𝛽2(𝑆𝑃)2	𝛽2(𝑆𝑃)2	NUM
easat-950	440	4	+	+	ADJ
easat-950	440	5	𝛽3(𝐺𝑃)3	𝛽3(𝐺𝑃)3	NUM
easat-950	440	6	+	+	ADJ
easat-950	440	7	𝛽4(𝑆𝐼𝑍𝐸)4	𝛽4(𝑆𝐼𝑍𝐸)4	PROPN
easat-950	440	8	+	+	CCONJ
easat-950	440	9	𝜀	𝜀	X
easat-950	440	10	(	(	PUNCT
easat-950	440	11	2	2	NUM
easat-950	440	12	)	)	PUNCT
easat-950	440	13	r	r	NOUN
easat-950	440	14	square	square	NOUN
easat-950	440	15	explains	explain	VERB
easat-950	440	16	how	how	SCONJ
easat-950	440	17	many	many	ADJ
easat-950	440	18	variations	variation	NOUN
easat-950	440	19	of	of	ADP
easat-950	440	20	the	the	DET
easat-950	440	21	dependent	dependent	ADJ
easat-950	440	22	variable	variable	NOUN
easat-950	440	23	the	the	DET
easat-950	440	24	independent	independent	ADJ
easat-950	440	25	and	and	CCONJ
easat-950	440	26	control	control	NOUN
easat-950	440	27	variables	variable	NOUN
easat-950	440	28	in	in	ADP
easat-950	440	29	the	the	DET
easat-950	440	30	regression	regression	NOUN
easat-950	440	31	explain	explain	VERB
easat-950	440	32	.	.	PUNCT
easat-950	441	1	table	table	NOUN
easat-950	441	2	9	9	NUM
easat-950	441	3	shows	show	VERB
easat-950	441	4	the	the	DET
easat-950	441	5	r	r	NOUN
easat-950	441	6	square	square	ADJ
easat-950	441	7	value	value	NOUN
easat-950	441	8	is	be	AUX
easat-950	441	9	0.083	0.083	NUM
easat-950	441	10	.	.	PUNCT
easat-950	442	1	the	the	DET
easat-950	442	2	r	r	NOUN
easat-950	442	3	square	square	NOUN
easat-950	442	4	indicates	indicate	VERB
easat-950	442	5	that	that	SCONJ
easat-950	442	6	8.3	8.3	NUM
easat-950	442	7	%	%	NOUN
easat-950	442	8	of	of	ADP
easat-950	442	9	the	the	DET
easat-950	442	10	variations	variation	NOUN
easat-950	442	11	infinancial	infinancial	ADJ
easat-950	442	12	performance	performance	NOUN
easat-950	442	13	can	can	AUX
easat-950	442	14	be	be	AUX
easat-950	442	15	predicted	predict	VERB
easat-950	442	16	from	from	ADP
easat-950	442	17	the	the	DET
easat-950	442	18	independent	independent	ADJ
easat-950	442	19	and	and	CCONJ
easat-950	442	20	control	control	NOUN
easat-950	442	21	variables	variable	NOUN
easat-950	442	22	.	.	PUNCT
easat-950	443	1	in	in	ADP
easat-950	443	2	this	this	DET
easat-950	443	3	study	study	NOUN
easat-950	443	4	,	,	PUNCT
easat-950	443	5	the	the	DET
easat-950	443	6	financial	financial	ADJ
easat-950	443	7	performance	performance	NOUN
easat-950	443	8	refers	refer	VERB
easat-950	443	9	to	to	ADP
easat-950	443	10	roe	roe	NOUN
easat-950	443	11	,	,	PUNCT
easat-950	443	12	explained	explain	VERB
easat-950	443	13	by	by	ADP
easat-950	443	14	three	three	NUM
easat-950	443	15	significant	significant	ADJ
easat-950	443	16	independent	independent	ADJ
easat-950	443	17	variables	variable	NOUN
easat-950	443	18	(	(	PUNCT
easat-950	443	19	environmental	environmental	ADJ
easat-950	443	20	performance	performance	NOUN
easat-950	443	21	,	,	PUNCT
easat-950	443	22	social	social	ADJ
easat-950	443	23	performance	performance	NOUN
easat-950	443	24	,	,	PUNCT
easat-950	443	25	and	and	CCONJ
easat-950	443	26	governance	governance	NOUN
easat-950	443	27	performance	performance	NOUN
easat-950	443	28	)	)	PUNCT
easat-950	443	29	and	and	CCONJ
easat-950	443	30	control	control	NOUN
easat-950	443	31	variable	variable	NOUN
easat-950	443	32	(	(	PUNCT
easat-950	443	33	firm	firm	ADJ
easat-950	443	34	size	size	NOUN
easat-950	443	35	)	)	PUNCT
easat-950	443	36	.	.	PUNCT
easat-950	444	1	meanwhile	meanwhile	ADV
easat-950	444	2	,	,	PUNCT
easat-950	444	3	the	the	DET
easat-950	444	4	balance	balance	NOUN
easat-950	444	5	of	of	ADP
easat-950	444	6	91.7	91.7	NUM
easat-950	444	7	%	%	NOUN
easat-950	444	8	is	be	AUX
easat-950	444	9	clarified	clarify	VERB
easat-950	444	10	by	by	ADP
easat-950	444	11	other	other	ADJ
easat-950	444	12	factors	factor	NOUN
easat-950	444	13	.	.	PUNCT
easat-950	445	1	the	the	DET
easat-950	445	2	value	value	NOUN
easat-950	445	3	of	of	ADP
easat-950	445	4	adjusted	adjust	VERB
easat-950	445	5	r	r	NOUN
easat-950	445	6	square	square	NOUN
easat-950	445	7	is	be	AUX
easat-950	445	8	7.3	7.3	NUM
easat-950	445	9	%	%	NOUN
easat-950	445	10	,	,	PUNCT
easat-950	445	11	which	which	PRON
easat-950	445	12	indicates	indicate	VERB
easat-950	445	13	the	the	DET
easat-950	445	14	tendency	tendency	NOUN
easat-950	445	15	to	to	PART
easat-950	445	16	describe	describe	VERB
easat-950	445	17	the	the	DET
easat-950	445	18	roe	roe	NOUN
easat-950	445	19	by	by	ADP
easat-950	445	20	the	the	DET
easat-950	445	21	independent	independent	ADJ
easat-950	445	22	and	and	CCONJ
easat-950	445	23	control	control	NOUN
easat-950	445	24	variables	variable	NOUN
easat-950	445	25	,	,	PUNCT
easat-950	445	26	considering	consider	VERB
easat-950	445	27	the	the	DET
easat-950	445	28	number	number	NOUN
easat-950	445	29	of	of	ADP
easat-950	445	30	independent	independent	ADJ
easat-950	445	31	variables	variable	NOUN
easat-950	445	32	and	and	CCONJ
easat-950	445	33	sample	sample	NOUN
easat-950	445	34	size	size	NOUN
easat-950	445	35	.	.	PUNCT
easat-950	446	1	251	251	NUM
easat-950	446	2	edelweiss	edelweiss	PROPN
easat-950	446	3	applied	apply	VERB
easat-950	446	4	science	science	NOUN
easat-950	446	5	and	and	CCONJ
easat-950	446	6	technology	technology	NOUN
easat-950	446	7	issn	issn	PROPN
easat-950	446	8	:	:	PUNCT
easat-950	446	9	2576	2576	NUM
easat-950	446	10	-	-	SYM
easat-950	446	11	8484	8484	NUM
easat-950	446	12	vol	vol	NOUN
easat-950	446	13	.	.	PROPN
easat-950	446	14	8	8	NUM
easat-950	446	15	,	,	PUNCT
easat-950	446	16	no	no	INTJ
easat-950	446	17	.	.	NOUN
easat-950	447	1	3	3	NUM
easat-950	447	2	:	:	SYM
easat-950	447	3	236	236	NUM
easat-950	447	4	-	-	SYM
easat-950	447	5	258	258	NUM
easat-950	447	6	,	,	PUNCT
easat-950	447	7	2024	2024	NUM
easat-950	447	8	doi	doi	NOUN
easat-950	447	9	:	:	PUNCT
easat-950	447	10	10.55214/25768484.v8i3.950	10.55214/25768484.v8i3.950	NUM
easat-950	447	11	©	©	PROPN
easat-950	447	12	2024	2024	NUM
easat-950	447	13	by	by	ADP
easat-950	447	14	the	the	DET
easat-950	447	15	authors	author	NOUN
easat-950	447	16	;	;	PUNCT
easat-950	447	17	licensee	licensee	PROPN
easat-950	447	18	learning	learn	VERB
easat-950	447	19	gate	gate	NOUN
easat-950	447	20	table	table	NOUN
easat-950	447	21	9	9	NUM
easat-950	447	22	.	.	PUNCT
easat-950	447	23	model	model	NOUN
easat-950	447	24	summary	summary	PROPN
easat-950	447	25	.	.	PUNCT
easat-950	448	1	model	model	NOUN
easat-950	448	2	r	r	NOUN
easat-950	448	3	r	r	NOUN
easat-950	448	4	square	square	ADJ
easat-950	448	5	adjusted	adjust	VERB
easat-950	448	6	r	r	NOUN
easat-950	448	7	square	square	ADJ
easat-950	448	8	std	std	NOUN
easat-950	448	9	.	.	PUNCT
easat-950	448	10	error	error	NOUN
easat-950	448	11	of	of	ADP
easat-950	448	12	the	the	DET
easat-950	448	13	estimate	estimate	NOUN
easat-950	448	14	1	1	NUM
easat-950	448	15	0.289a	0.289a	ADJ
easat-950	448	16	0.083	0.083	NUM
easat-950	448	17	0.073	0.073	NUM
easat-950	448	18	0.499	0.499	NUM
easat-950	448	19	table	table	NOUN
easat-950	448	20	10	10	NUM
easat-950	448	21	shows	show	VERB
easat-950	448	22	the	the	DET
easat-950	448	23	result	result	NOUN
easat-950	448	24	of	of	ADP
easat-950	448	25	the	the	DET
easat-950	448	26	anova	anova	X
easat-950	448	27	(	(	PUNCT
easat-950	448	28	statistical	statistical	ADJ
easat-950	448	29	method	method	NOUN
easat-950	448	30	that	that	PRON
easat-950	448	31	separates	separate	VERB
easat-950	448	32	observed	observed	ADJ
easat-950	448	33	variance	variance	NOUN
easat-950	448	34	data	datum	NOUN
easat-950	448	35	into	into	ADP
easat-950	448	36	different	different	ADJ
easat-950	448	37	components	component	NOUN
easat-950	448	38	to	to	PART
easat-950	448	39	use	use	VERB
easat-950	448	40	for	for	ADP
easat-950	448	41	additional	additional	ADJ
easat-950	448	42	tests	test	NOUN
easat-950	448	43	)	)	PUNCT
easat-950	448	44	that	that	SCONJ
easat-950	448	45	the	the	DET
easat-950	448	46	independent	independent	ADJ
easat-950	448	47	variables	variable	NOUN
easat-950	448	48	and	and	CCONJ
easat-950	448	49	control	control	VERB
easat-950	448	50	variable	variable	NOUN
easat-950	448	51	statistically	statistically	ADV
easat-950	448	52	predicted	predict	VERB
easat-950	448	53	the	the	DET
easat-950	448	54	dependent	dependent	ADJ
easat-950	448	55	variable	variable	NOUN
easat-950	448	56	,	,	PUNCT
easat-950	448	57	f	f	PROPN
easat-950	448	58	(	(	PUNCT
easat-950	448	59	4,346	4,346	NUM
easat-950	448	60	)	)	PUNCT
easat-950	448	61	=	=	SYM
easat-950	448	62	7.875	7.875	NUM
easat-950	448	63	,	,	PUNCT
easat-950	448	64	p	p	X
easat-950	448	65	<	<	X
easat-950	448	66	.001	.001	NUM
easat-950	448	67	.	.	PUNCT
easat-950	449	1	thus	thus	ADV
easat-950	449	2	,	,	PUNCT
easat-950	449	3	the	the	DET
easat-950	449	4	overall	overall	ADJ
easat-950	449	5	regression	regression	NOUN
easat-950	449	6	model	model	NOUN
easat-950	449	7	is	be	AUX
easat-950	449	8	a	a	DET
easat-950	449	9	good	good	ADJ
easat-950	449	10	fit	fit	NOUN
easat-950	449	11	for	for	ADP
easat-950	449	12	the	the	DET
easat-950	449	13	data	datum	NOUN
easat-950	449	14	.	.	PUNCT
easat-950	450	1	table	table	NOUN
easat-950	450	2	10	10	NUM
easat-950	450	3	.	.	PUNCT
easat-950	451	1	anova	anova	PROPN
easat-950	451	2	.	.	PUNCT
easat-950	452	1	model	model	NOUN
easat-950	452	2	items	item	NOUN
easat-950	452	3	sum	sum	NOUN
easat-950	452	4	of	of	ADP
easat-950	452	5	squares	square	NOUN
easat-950	452	6	df	df	PROPN
easat-950	452	7	mean	mean	PROPN
easat-950	452	8	square	square	PROPN
easat-950	452	9	f	f	PROPN
easat-950	452	10	sig	sig	PROPN
easat-950	452	11	.	.	PROPN
easat-950	452	12	1	1	NUM
easat-950	452	13	regression	regression	VERB
easat-950	452	14	7.833	7.833	NUM
easat-950	452	15	4	4	NUM
easat-950	452	16	1.958	1.958	NUM
easat-950	452	17	7.875	7.875	NUM
easat-950	452	18	<	<	X
easat-950	452	19	0.001b	0.001b	ADJ
easat-950	452	20	residual	residual	ADJ
easat-950	452	21	86.032	86.032	NUM
easat-950	452	22	346	346	NUM
easat-950	452	23	0.249	0.249	NUM
easat-950	452	24	total	total	NOUN
easat-950	452	25	93.865	93.865	NUM
easat-950	452	26	350	350	NUM
easat-950	452	27	note	note	NOUN
easat-950	452	28	:	:	PUNCT
easat-950	452	29	dependent	dependent	ADJ
easat-950	452	30	variable	variable	NOUN
easat-950	452	31	:	:	PUNCT
easat-950	453	1	roe	roe	PROPN
easat-950	453	2	.	.	PUNCT
easat-950	454	1	b.	b.	PROPN
easat-950	454	2	predictors	predictor	NOUN
easat-950	454	3	:	:	PUNCT
easat-950	454	4	(	(	PUNCT
easat-950	454	5	constant	constant	ADJ
easat-950	454	6	)	)	PUNCT
easat-950	454	7	,	,	PUNCT
easat-950	454	8	size	size	NOUN
easat-950	454	9	,	,	PUNCT
easat-950	454	10	sp	sp	NOUN
easat-950	454	11	,	,	PUNCT
easat-950	454	12	gp	gp	NOUN
easat-950	454	13	,	,	PUNCT
easat-950	454	14	ep	ep	PROPN
easat-950	454	15	.	.	PUNCT
easat-950	455	1	while	while	SCONJ
easat-950	455	2	table	table	NOUN
easat-950	455	3	11	11	NUM
easat-950	455	4	shows	show	VERB
easat-950	455	5	the	the	DET
easat-950	455	6	unstandardized	unstandardized	ADJ
easat-950	455	7	coefficients	coefficient	NOUN
easat-950	455	8	of	of	ADP
easat-950	455	9	each	each	PRON
easat-950	455	10	of	of	ADP
easat-950	455	11	the	the	DET
easat-950	455	12	independent	independent	ADJ
easat-950	455	13	and	and	CCONJ
easat-950	455	14	control	control	NOUN
easat-950	455	15	variables	variable	NOUN
easat-950	455	16	,	,	PUNCT
easat-950	455	17	which	which	PRON
easat-950	455	18	also	also	ADV
easat-950	455	19	predicted	predict	VERB
easat-950	455	20	the	the	DET
easat-950	455	21	relationship	relationship	NOUN
easat-950	455	22	with	with	ADP
easat-950	455	23	the	the	DET
easat-950	455	24	dependent	dependent	ADJ
easat-950	455	25	variable	variable	NOUN
easat-950	455	26	.	.	PUNCT
easat-950	456	1	table	table	NOUN
easat-950	456	2	11	11	NUM
easat-950	456	3	.	.	PUNCT
easat-950	457	1	regression	regression	NOUN
easat-950	457	2	coefficient	coefficient	NOUN
easat-950	457	3	.	.	PUNCT
easat-950	458	1	model	model	PROPN
easat-950	458	2	unstandardized	unstandardized	ADJ
easat-950	458	3	coefficients	coefficient	NOUN
easat-950	458	4	standardized	standardize	VERB
easat-950	458	5	coefficients	coefficient	NOUN
easat-950	458	6	t	t	PROPN
easat-950	458	7	sig	sig	PROPN
easat-950	458	8	.	.	PUNCT
easat-950	459	1	b	b	X
easat-950	459	2	std	std	PROPN
easat-950	459	3	.	.	NOUN
easat-950	459	4	error	error	NOUN
easat-950	459	5	beta	beta	NOUN
easat-950	459	6	1	1	NUM
easat-950	459	7	(	(	PUNCT
easat-950	459	8	constant	constant	ADJ
easat-950	459	9	)	)	PUNCT
easat-950	459	10	1.515	1.515	NUM
easat-950	459	11	0.157	0.157	NUM
easat-950	459	12	9.648	9.648	NUM
easat-950	459	13	0.000	0.000	NUM
easat-950	459	14	ep	ep	PROPN
easat-950	459	15	-0.109	-0.109	NUM
easat-950	459	16	0.037	0.037	NUM
easat-950	459	17	-0.212	-0.212	PROPN
easat-950	459	18	-2.911	-2.911	NUM
easat-950	459	19	0.004	0.004	NUM
easat-950	459	20	sp	sp	ADP
easat-950	459	21	0.163	0.163	NUM
easat-950	459	22	0.047	0.047	NUM
easat-950	459	23	0.282	0.282	NUM
easat-950	459	24	3.472	3.472	NUM
easat-950	459	25	0.001	0.001	NUM
easat-950	459	26	gp	gp	NOUN
easat-950	459	27	0.079	0.079	NUM
easat-950	459	28	0.039	0.039	NUM
easat-950	459	29	0.130	0.130	NUM
easat-950	459	30	2.012	2.012	NUM
easat-950	459	31	0.045	0.045	NUM
easat-950	459	32	size	size	NOUN
easat-950	459	33	0.076	0.076	NUM
easat-950	459	34	0.051	0.051	NUM
easat-950	459	35	0.077	0.077	NUM
easat-950	459	36	1.49	1.49	NUM
easat-950	459	37	0.137	0.137	NUM
easat-950	459	38	note	note	NOUN
easat-950	459	39	:	:	PUNCT
easat-950	459	40	dependent	dependent	ADJ
easat-950	459	41	variable	variable	NOUN
easat-950	459	42	:	:	PUNCT
easat-950	459	43	roe	roe	PROPN
easat-950	459	44	4.7.1	4.7.1	X
easat-950	459	45	.	.	PUNCT
easat-950	460	1	environmental	environmental	ADJ
easat-950	460	2	performance	performance	NOUN
easat-950	460	3	the	the	DET
easat-950	460	4	resource	resource	NOUN
easat-950	460	5	use	use	NOUN
easat-950	460	6	,	,	PUNCT
easat-950	460	7	emissions	emission	NOUN
easat-950	460	8	,	,	PUNCT
easat-950	460	9	and	and	CCONJ
easat-950	460	10	innovation	innovation	NOUN
easat-950	460	11	were	be	AUX
easat-950	460	12	components	component	NOUN
easat-950	460	13	of	of	ADP
easat-950	460	14	environmental	environmental	ADJ
easat-950	460	15	performance	performance	NOUN
easat-950	460	16	that	that	PRON
easat-950	460	17	influenced	influence	VERB
easat-950	460	18	the	the	DET
easat-950	460	19	environmental	environmental	ADJ
easat-950	460	20	pillar	pillar	NOUN
easat-950	460	21	scores	score	NOUN
easat-950	460	22	[	[	X
easat-950	460	23	82	82	NUM
easat-950	460	24	]	]	PUNCT
easat-950	460	25	.	.	PUNCT
easat-950	461	1	these	these	DET
easat-950	461	2	aspects	aspect	NOUN
easat-950	461	3	represent	represent	VERB
easat-950	461	4	the	the	DET
easat-950	461	5	basic	basic	ADJ
easat-950	461	6	factors	factor	NOUN
easat-950	461	7	that	that	PRON
easat-950	461	8	determine	determine	VERB
easat-950	461	9	the	the	DET
easat-950	461	10	company	company	NOUN
easat-950	461	11	's	's	PART
easat-950	461	12	sustainable	sustainable	ADJ
easat-950	461	13	investment	investment	NOUN
easat-950	461	14	achievement	achievement	NOUN
easat-950	461	15	.	.	PUNCT
easat-950	462	1	in	in	ADP
easat-950	462	2	this	this	DET
easat-950	462	3	study	study	NOUN
easat-950	462	4	,	,	PUNCT
easat-950	462	5	environmental	environmental	ADJ
easat-950	462	6	performance	performance	NOUN
easat-950	462	7	was	be	AUX
easat-950	462	8	measured	measure	VERB
easat-950	462	9	by	by	ADP
easat-950	462	10	the	the	DET
easat-950	462	11	score	score	NOUN
easat-950	462	12	of	of	ADP
easat-950	462	13	e	e	NOUN
easat-950	462	14	’s	’s	PART
easat-950	462	15	(	(	PUNCT
easat-950	462	16	environmental	environmental	ADJ
easat-950	462	17	)	)	PUNCT
easat-950	462	18	from	from	ADP
easat-950	462	19	eikon	eikon	PROPN
easat-950	462	20	refinitiv	refinitiv	PROPN
easat-950	462	21	.	.	PUNCT
easat-950	463	1	hypothesis	hypothesis	NOUN
easat-950	463	2	h1	h1	PROPN
easat-950	463	3	was	be	AUX
easat-950	463	4	developed	develop	VERB
easat-950	463	5	to	to	PART
easat-950	463	6	identify	identify	VERB
easat-950	463	7	whether	whether	SCONJ
easat-950	463	8	environmental	environmental	ADJ
easat-950	463	9	performance	performance	NOUN
easat-950	463	10	influences	influence	VERB
easat-950	463	11	the	the	DET
easat-950	463	12	financial	financial	ADJ
easat-950	463	13	performance	performance	NOUN
easat-950	463	14	of	of	ADP
easat-950	463	15	companies	company	NOUN
easat-950	463	16	.	.	PUNCT
easat-950	464	1	h1	h1	PROPN
easat-950	464	2	:	:	PUNCT
easat-950	464	3	there	there	PRON
easat-950	464	4	is	be	VERB
easat-950	464	5	a	a	DET
easat-950	464	6	significant	significant	ADJ
easat-950	464	7	relationship	relationship	NOUN
easat-950	464	8	between	between	ADP
easat-950	464	9	environmental	environmental	ADJ
easat-950	464	10	performance	performance	NOUN
easat-950	464	11	and	and	CCONJ
easat-950	464	12	financial	financial	ADJ
easat-950	464	13	performance	performance	NOUN
easat-950	464	14	.	.	PUNCT
easat-950	465	1	the	the	DET
easat-950	465	2	result	result	NOUN
easat-950	465	3	in	in	ADP
easat-950	465	4	table	table	NOUN
easat-950	465	5	11	11	NUM
easat-950	465	6	shows	show	VERB
easat-950	465	7	that	that	SCONJ
easat-950	465	8	environmental	environmental	ADJ
easat-950	465	9	performance	performance	NOUN
easat-950	465	10	has	have	VERB
easat-950	465	11	a	a	DET
easat-950	465	12	significantpositiverelationship	significantpositiverelationship	NOUN
easat-950	465	13	with	with	ADP
easat-950	465	14	financial	financial	ADJ
easat-950	465	15	performance	performance	NOUN
easat-950	465	16	of	of	ADP
easat-950	465	17	publicly	publicly	ADV
easat-950	465	18	listed	list	VERB
easat-950	465	19	companies	company	NOUN
easat-950	465	20	in	in	ADP
easat-950	465	21	japan	japan	PROPN
easat-950	465	22	(	(	PUNCT
easat-950	465	23	p	p	X
easat-950	465	24	<	<	X
easat-950	465	25	.05	.05	NUM
easat-950	465	26	,	,	PUNCT
easat-950	465	27	ß	ß	X
easat-950	465	28	=	=	SYM
easat-950	465	29	-.109	-.109	PROPN
easat-950	465	30	)	)	PUNCT
easat-950	465	31	.	.	PUNCT
easat-950	466	1	this	this	PRON
easat-950	466	2	means	mean	VERB
easat-950	466	3	that	that	SCONJ
easat-950	466	4	when	when	SCONJ
easat-950	466	5	environmental	environmental	ADJ
easat-950	466	6	performance	performance	NOUN
easat-950	466	7	goes	go	VERB
easat-950	466	8	up	up	ADV
easat-950	466	9	by	by	ADP
easat-950	466	10	1	1	NUM
easat-950	466	11	standard	standard	ADJ
easat-950	466	12	deviation	deviation	NOUN
easat-950	466	13	,	,	PUNCT
easat-950	466	14	financial	financial	ADJ
easat-950	466	15	performance	performance	NOUN
easat-950	466	16	of	of	ADP
easat-950	466	17	publicly	publicly	ADV
easat-950	466	18	listed	list	VERB
easat-950	466	19	companies	company	NOUN
easat-950	466	20	in	in	ADP
easat-950	466	21	japan	japan	PROPN
easat-950	466	22	goes	go	VERB
easat-950	466	23	up	up	ADP
easat-950	466	24	by	by	ADP
easat-950	466	25	-.109	-.109	ADJ
easat-950	466	26	standard	standard	ADJ
easat-950	466	27	deviations	deviation	NOUN
easat-950	466	28	.	.	PUNCT
easat-950	467	1	thus	thus	ADV
easat-950	467	2	,	,	PUNCT
easat-950	467	3	h1	h1	PROPN
easat-950	467	4	is	be	AUX
easat-950	467	5	accepted	accept	VERB
easat-950	467	6	.	.	PUNCT
easat-950	468	1	4.7.2	4.7.2	X
easat-950	468	2	.	.	PUNCT
easat-950	468	3	social	social	ADJ
easat-950	468	4	performance	performance	NOUN
easat-950	468	5	social	social	ADJ
easat-950	468	6	performance	performance	NOUN
easat-950	468	7	represents	represent	VERB
easat-950	468	8	the	the	DET
easat-950	468	9	ways	way	NOUN
easat-950	468	10	in	in	ADP
easat-950	468	11	whichcompanies	whichcompanie	NOUN
easat-950	468	12	can	can	AUX
easat-950	468	13	instillthetrust	instillthetrust	VERB
easat-950	468	14	and	and	CCONJ
easat-950	468	15	expectations	expectation	NOUN
easat-950	468	16	of	of	ADP
easat-950	468	17	associated	associated	ADJ
easat-950	468	18	members	member	NOUN
easat-950	468	19	and	and	CCONJ
easat-950	468	20	society	society	NOUN
easat-950	468	21	,	,	PUNCT
easat-950	468	22	by	by	ADP
easat-950	468	23	only	only	ADV
easat-950	468	24	being	be	AUX
easat-950	468	25	socially	socially	ADV
easat-950	468	26	accountable	accountable	ADJ
easat-950	468	27	and	and	CCONJ
easat-950	468	28	aiming	aim	VERB
easat-950	468	29	to	to	PART
easat-950	468	30	attract	attract	VERB
easat-950	468	31	stakeholders	stakeholder	NOUN
easat-950	468	32	.	.	PUNCT
easat-950	469	1	according	accord	VERB
easat-950	469	2	to	to	ADP
easat-950	469	3	naeem	naeem	PROPN
easat-950	469	4	and	and	CCONJ
easat-950	469	5	cankaya	cankaya	NOUN
easat-950	469	6	[	[	X
easat-950	469	7	59	59	NUM
easat-950	469	8	]	]	PUNCT
easat-950	469	9	social	social	ADJ
easat-950	469	10	performance	performance	NOUN
easat-950	469	11	is	be	AUX
easat-950	469	12	the	the	DET
easat-950	469	13	relationship	relationship	NOUN
easat-950	469	14	between	between	ADP
easat-950	469	15	companies	company	NOUN
easat-950	469	16	and	and	CCONJ
easat-950	469	17	society	society	NOUN
easat-950	469	18	which	which	PRON
easat-950	469	19	involves	involve	VERB
easat-950	469	20	responsibilities	responsibility	NOUN
easat-950	469	21	towards	towards	ADP
easat-950	469	22	internal	internal	ADJ
easat-950	469	23	and	and	CCONJ
easat-950	469	24	external	external	ADJ
easat-950	469	25	stakeholders	stakeholder	NOUN
easat-950	469	26	.	.	PUNCT
easat-950	470	1	part	part	NOUN
easat-950	470	2	of	of	ADP
easat-950	470	3	the	the	DET
easat-950	470	4	note	note	NOUN
easat-950	470	5	:	:	PUNCT
easat-950	470	6	a.	a.	NOUN
easat-950	470	7	predictors	predictor	NOUN
easat-950	470	8	:	:	PUNCT
easat-950	470	9	(	(	PUNCT
easat-950	470	10	constant	constant	ADJ
easat-950	470	11	)	)	PUNCT
easat-950	470	12	,	,	PUNCT
easat-950	470	13	size	size	NOUN
easat-950	470	14	,	,	PUNCT
easat-950	470	15	sp	sp	NOUN
easat-950	470	16	,	,	PUNCT
easat-950	470	17	gp	gp	NOUN
easat-950	470	18	,	,	PUNCT
easat-950	470	19	ep	ep	PROPN
easat-950	470	20	.	.	PUNCT
easat-950	471	1	dependent	dependent	ADJ
easat-950	471	2	variable	variable	NOUN
easat-950	471	3	:	:	PUNCT
easat-950	471	4	roe	roe	NOUN
easat-950	471	5	.	.	PUNCT
easat-950	472	1	252	252	NUM
easat-950	472	2	edelweiss	edelweiss	PROPN
easat-950	472	3	applied	apply	VERB
easat-950	472	4	science	science	NOUN
easat-950	472	5	and	and	CCONJ
easat-950	472	6	technology	technology	NOUN
easat-950	472	7	issn	issn	PROPN
easat-950	472	8	:	:	PUNCT
easat-950	472	9	2576	2576	NUM
easat-950	472	10	-	-	SYM
easat-950	472	11	8484	8484	NUM
easat-950	472	12	vol	vol	NOUN
easat-950	472	13	.	.	PROPN
easat-950	472	14	8	8	NUM
easat-950	472	15	,	,	PUNCT
easat-950	472	16	no	no	INTJ
easat-950	472	17	.	.	NOUN
easat-950	473	1	3	3	NUM
easat-950	473	2	:	:	SYM
easat-950	473	3	236	236	NUM
easat-950	473	4	-	-	SYM
easat-950	473	5	258	258	NUM
easat-950	473	6	,	,	PUNCT
easat-950	473	7	2024	2024	NUM
easat-950	473	8	doi	doi	NOUN
easat-950	473	9	:	:	PUNCT
easat-950	473	10	10.55214/25768484.v8i3.950	10.55214/25768484.v8i3.950	NUM
easat-950	473	11	©	©	PROPN
easat-950	473	12	2024	2024	NUM
easat-950	473	13	by	by	ADP
easat-950	473	14	the	the	DET
easat-950	473	15	authors	author	NOUN
easat-950	473	16	;	;	PUNCT
easat-950	474	1	licensee	licensee	PROPN
easat-950	474	2	learning	learn	VERB
easat-950	474	3	gate	gate	NOUN
easat-950	474	4	responsibilities	responsibility	NOUN
easat-950	474	5	of	of	ADP
easat-950	474	6	a	a	DET
easat-950	474	7	company	company	NOUN
easat-950	474	8	are	be	AUX
easat-950	474	9	the	the	DET
easat-950	474	10	workforce	workforce	PROPN
easat-950	474	11	administration	administration	NOUN
easat-950	474	12	and	and	CCONJ
easat-950	474	13	personnel	personnel	NOUN
easat-950	474	14	welfare	welfare	NOUN
easat-950	474	15	,	,	PUNCT
easat-950	474	16	human	human	ADJ
easat-950	474	17	rights	right	NOUN
easat-950	474	18	activities	activity	NOUN
easat-950	474	19	,	,	PUNCT
easat-950	474	20	serving	serve	VERB
easat-950	474	21	and	and	CCONJ
easat-950	474	22	fulfilling	fulfil	VERB
easat-950	474	23	duties	duty	NOUN
easat-950	474	24	to	to	ADP
easat-950	474	25	the	the	DET
easat-950	474	26	local	local	ADJ
easat-950	474	27	community	community	NOUN
easat-950	474	28	and	and	CCONJ
easat-950	474	29	to	to	ADP
easat-950	474	30	the	the	DET
easat-950	474	31	general	general	ADJ
easat-950	474	32	society	society	NOUN
easat-950	474	33	,	,	PUNCT
easat-950	474	34	product	product	NOUN
easat-950	474	35	responsibility	responsibility	NOUN
easat-950	474	36	,	,	PUNCT
easat-950	474	37	and	and	CCONJ
easat-950	474	38	so	so	ADV
easat-950	474	39	on	on	ADV
easat-950	474	40	.	.	PUNCT
easat-950	475	1	h2	h2	NOUN
easat-950	475	2	:	:	PUNCT
easat-950	475	3	there	there	PRON
easat-950	475	4	is	be	VERB
easat-950	475	5	a	a	DET
easat-950	475	6	significant	significant	ADJ
easat-950	475	7	relationship	relationship	NOUN
easat-950	475	8	between	between	ADP
easat-950	475	9	social	social	ADJ
easat-950	475	10	performance	performance	NOUN
easat-950	475	11	and	and	CCONJ
easat-950	475	12	financial	financial	ADJ
easat-950	475	13	performance	performance	NOUN
easat-950	475	14	.	.	PUNCT
easat-950	476	1	when	when	SCONJ
easat-950	476	2	looking	look	VERB
easat-950	476	3	at	at	ADP
easat-950	476	4	the	the	DET
easat-950	476	5	impact	impact	NOUN
easat-950	476	6	of	of	ADP
easat-950	476	7	social	social	ADJ
easat-950	476	8	performance	performance	NOUN
easat-950	476	9	on	on	ADP
easat-950	476	10	financial	financial	ADJ
easat-950	476	11	performance	performance	NOUN
easat-950	476	12	,	,	PUNCT
easat-950	476	13	table	table	NOUN
easat-950	476	14	11	11	NUM
easat-950	476	15	demonstrated	demonstrate	VERB
easat-950	476	16	that	that	SCONJ
easat-950	476	17	there	there	PRON
easat-950	476	18	is	be	VERB
easat-950	476	19	a	a	DET
easat-950	476	20	substantial	substantial	ADJ
easat-950	476	21	connection	connection	NOUN
easat-950	476	22	between	between	ADP
easat-950	476	23	social	social	ADJ
easat-950	476	24	performance	performance	NOUN
easat-950	476	25	and	and	CCONJ
easat-950	476	26	thefinancial	thefinancial	ADJ
easat-950	476	27	performance	performance	NOUN
easat-950	476	28	of	of	ADP
easat-950	476	29	publicly	publicly	ADV
easat-950	476	30	listed	list	VERB
easat-950	476	31	companies	company	NOUN
easat-950	476	32	in	in	ADP
easat-950	476	33	japan	japan	PROPN
easat-950	476	34	(	(	PUNCT
easat-950	476	35	p	p	X
easat-950	476	36	<	<	X
easat-950	476	37	.05	.05	NUM
easat-950	476	38	,	,	PUNCT
easat-950	476	39	ß	ß	PRON
easat-950	476	40	=	=	PUNCT
easat-950	476	41	.163	.163	NUM
easat-950	476	42	)	)	PUNCT
easat-950	476	43	.	.	PUNCT
easat-950	477	1	this	this	PRON
easat-950	477	2	means	mean	VERB
easat-950	477	3	that	that	SCONJ
easat-950	477	4	when	when	SCONJ
easat-950	477	5	social	social	ADJ
easat-950	477	6	score	score	NOUN
easat-950	477	7	increases	increase	NOUN
easat-950	477	8	by	by	ADP
easat-950	477	9	1	1	NUM
easat-950	477	10	standard	standard	ADJ
easat-950	477	11	deviation	deviation	NOUN
easat-950	477	12	,	,	PUNCT
easat-950	477	13	roe	roe	NOUN
easat-950	477	14	also	also	ADV
easat-950	477	15	increases	increase	VERB
easat-950	477	16	by	by	ADP
easat-950	477	17	.163	.163	NUM
easat-950	477	18	standard	standard	ADJ
easat-950	477	19	deviations	deviation	NOUN
easat-950	477	20	.	.	PUNCT
easat-950	478	1	therefore	therefore	ADV
easat-950	478	2	,	,	PUNCT
easat-950	478	3	h2	h2	PROPN
easat-950	478	4	is	be	AUX
easat-950	478	5	accepted	accept	VERB
easat-950	478	6	.	.	PUNCT
easat-950	479	1	4.7.3	4.7.3	X
easat-950	479	2	.	.	PUNCT
easat-950	480	1	governance	governance	NOUN
easat-950	480	2	performance	performance	NOUN
easat-950	480	3	corporate	corporate	ADJ
easat-950	480	4	governance	governance	NOUN
easat-950	480	5	is	be	AUX
easat-950	480	6	a	a	DET
easat-950	480	7	measure	measure	NOUN
easat-950	480	8	used	use	VERB
easat-950	480	9	to	to	PART
easat-950	480	10	manage	manage	VERB
easat-950	480	11	organizations	organization	NOUN
easat-950	480	12	’	'	PUNCT
easat-950	480	13	activities	activity	NOUN
easat-950	480	14	towards	towards	ADP
easat-950	480	15	refining	refining	NOUN
easat-950	480	16	business	business	NOUN
easat-950	480	17	and	and	CCONJ
easat-950	480	18	corporate	corporate	ADJ
easat-950	480	19	responsibility	responsibility	NOUN
easat-950	480	20	to	to	PART
easat-950	480	21	recognize	recognize	VERB
easat-950	480	22	lasting	last	VERB
easat-950	480	23	shareholder	shareholder	NOUN
easat-950	480	24	value	value	NOUN
easat-950	480	25	while	while	SCONJ
easat-950	480	26	bearing	bear	VERB
easat-950	480	27	in	in	ADP
easat-950	480	28	mind	mind	NOUN
easat-950	480	29	other	other	ADJ
easat-950	480	30	stakeholders	stakeholder	NOUN
easat-950	480	31	’	'	PUNCT
easat-950	480	32	benefits	benefit	NOUN
easat-950	480	33	[	[	X
easat-950	480	34	83	83	NUM
easat-950	480	35	]	]	PUNCT
easat-950	480	36	.	.	PUNCT
easat-950	481	1	hypothesis	hypothesis	NOUN
easat-950	481	2	h3	h3	NOUN
easat-950	481	3	was	be	AUX
easat-950	481	4	developed	develop	VERB
easat-950	481	5	regarding	regard	VERB
easat-950	481	6	the	the	DET
easat-950	481	7	governance	governance	NOUN
easat-950	481	8	effect	effect	NOUN
easat-950	481	9	on	on	ADP
easat-950	481	10	financial	financial	ADJ
easat-950	481	11	performance	performance	NOUN
easat-950	481	12	.	.	PUNCT
easat-950	482	1	management	management	NOUN
easat-950	482	2	aspects	aspect	NOUN
easat-950	482	3	,	,	PUNCT
easat-950	482	4	shareholdersatisfaction	shareholdersatisfaction	NOUN
easat-950	482	5	,	,	PUNCT
easat-950	482	6	and	and	CCONJ
easat-950	482	7	csr	csr	NOUN
easat-950	482	8	strategy	strategy	NOUN
easat-950	482	9	were	be	AUX
easat-950	482	10	used	use	VERB
easat-950	482	11	in	in	ADP
easat-950	482	12	measuring	measure	VERB
easat-950	482	13	the	the	DET
easat-950	482	14	governance	governance	NOUN
easat-950	482	15	performance	performance	NOUN
easat-950	482	16	[	[	X
easat-950	482	17	84	84	NUM
easat-950	482	18	]	]	PUNCT
easat-950	482	19	.	.	PUNCT
easat-950	483	1	h3	h3	NOUN
easat-950	483	2	:	:	PUNCT
easat-950	483	3	there	there	PRON
easat-950	483	4	is	be	VERB
easat-950	483	5	a	a	DET
easat-950	483	6	significant	significant	ADJ
easat-950	483	7	impact	impact	NOUN
easat-950	483	8	between	between	ADP
easat-950	483	9	governance	governance	NOUN
easat-950	483	10	performance	performance	NOUN
easat-950	483	11	and	and	CCONJ
easat-950	483	12	financial	financial	ADJ
easat-950	483	13	performance	performance	NOUN
easat-950	483	14	.	.	PUNCT
easat-950	484	1	the	the	DET
easat-950	484	2	current	current	ADJ
easat-950	484	3	study	study	NOUN
easat-950	484	4	found	find	VERB
easat-950	484	5	that	that	SCONJ
easat-950	484	6	governance	governance	NOUN
easat-950	484	7	performance	performance	NOUN
easat-950	484	8	also	also	ADV
easat-950	484	9	has	have	VERB
easat-950	484	10	a	a	DET
easat-950	484	11	significant	significant	ADJ
easat-950	484	12	positive	positive	ADJ
easat-950	484	13	relationship	relationship	NOUN
easat-950	484	14	with	with	ADP
easat-950	484	15	the	the	DET
easat-950	484	16	financial	financial	ADJ
easat-950	484	17	performance	performance	NOUN
easat-950	484	18	of	of	ADP
easat-950	484	19	publicly	publicly	ADV
easat-950	484	20	listed	list	VERB
easat-950	484	21	companies	company	NOUN
easat-950	484	22	in	in	ADP
easat-950	484	23	japan	japan	PROPN
easat-950	484	24	(	(	PUNCT
easat-950	484	25	p	p	X
easat-950	484	26	<	<	X
easat-950	484	27	.05	.05	NUM
easat-950	484	28	,	,	PUNCT
easat-950	484	29	ß	ß	PRON
easat-950	484	30	=	=	PUNCT
easat-950	484	31	.079	.079	NUM
easat-950	484	32	)	)	PUNCT
easat-950	484	33	(	(	PUNCT
easat-950	484	34	table	table	NOUN
easat-950	484	35	11	11	NUM
easat-950	484	36	)	)	PUNCT
easat-950	484	37	.	.	PUNCT
easat-950	485	1	it	it	PRON
easat-950	485	2	indicates	indicate	VERB
easat-950	485	3	that	that	SCONJ
easat-950	485	4	the	the	DET
easat-950	485	5	roe	roe	NOUN
easat-950	485	6	is	be	AUX
easat-950	485	7	predicted	predict	VERB
easat-950	485	8	to	to	PART
easat-950	485	9	increase	increase	VERB
easat-950	485	10	by	by	ADP
easat-950	485	11	an	an	DET
easat-950	485	12	average	average	NOUN
easat-950	485	13	of	of	ADP
easat-950	485	14	0.079	0.079	NUM
easat-950	485	15	when	when	SCONJ
easat-950	485	16	the	the	DET
easat-950	485	17	governance	governance	NOUN
easat-950	485	18	performance	performance	NOUN
easat-950	485	19	goes	go	VERB
easat-950	485	20	up	up	ADP
easat-950	485	21	by	by	ADP
easat-950	485	22	one	one	NUM
easat-950	485	23	.	.	PUNCT
easat-950	486	1	as	as	ADP
easat-950	486	2	a	a	DET
easat-950	486	3	result	result	NOUN
easat-950	486	4	,	,	PUNCT
easat-950	486	5	h3	h3	NOUN
easat-950	486	6	is	be	AUX
easat-950	486	7	not	not	PART
easat-950	486	8	rejected	reject	VERB
easat-950	486	9	.	.	PUNCT
easat-950	487	1	4.8	4.8	NUM
easat-950	487	2	.	.	PUNCT
easat-950	488	1	summary	summary	NOUN
easat-950	488	2	of	of	ADP
easat-950	488	3	results	result	NOUN
easat-950	488	4	overall	overall	ADV
easat-950	488	5	,	,	PUNCT
easat-950	488	6	looking	look	VERB
easat-950	488	7	at	at	ADP
easat-950	488	8	the	the	DET
easat-950	488	9	drivers	driver	NOUN
easat-950	488	10	of	of	ADP
easat-950	488	11	financial	financial	ADJ
easat-950	488	12	performance	performance	NOUN
easat-950	488	13	,	,	PUNCT
easat-950	488	14	table	table	NOUN
easat-950	488	15	12	12	NUM
easat-950	488	16	shows	show	VERB
easat-950	488	17	that	that	SCONJ
easat-950	488	18	environmental	environmental	ADJ
easat-950	488	19	,	,	PUNCT
easat-950	488	20	social	social	ADJ
easat-950	488	21	,	,	PUNCT
easat-950	488	22	and	and	CCONJ
easat-950	488	23	governance	governance	NOUN
easat-950	488	24	performance	performance	NOUN
easat-950	488	25	strongly	strongly	ADV
easat-950	488	26	predicts	predict	VERB
easat-950	488	27	financial	financial	ADJ
easat-950	488	28	performance	performance	NOUN
easat-950	488	29	(	(	PUNCT
easat-950	488	30	roe	roe	NOUN
easat-950	488	31	)	)	PUNCT
easat-950	488	32	.	.	PUNCT
easat-950	489	1	the	the	DET
easat-950	489	2	r	r	NOUN
easat-950	489	3	square	square	ADJ
easat-950	489	4	value	value	NOUN
easat-950	489	5	shown	show	VERB
easat-950	489	6	in	in	ADP
easat-950	489	7	table	table	NOUN
easat-950	489	8	9	9	NUM
easat-950	489	9	indicates	indicate	VERB
easat-950	489	10	that	that	SCONJ
easat-950	489	11	all	all	DET
easat-950	489	12	independent	independent	ADJ
easat-950	489	13	variables	variable	NOUN
easat-950	489	14	can	can	AUX
easat-950	489	15	explain	explain	VERB
easat-950	489	16	8.3	8.3	NUM
easat-950	489	17	%	%	NOUN
easat-950	489	18	of	of	ADP
easat-950	489	19	the	the	DET
easat-950	489	20	variation	variation	NOUN
easat-950	489	21	in	in	ADP
easat-950	489	22	roe	roe	NOUN
easat-950	489	23	.	.	PUNCT
easat-950	490	1	al	al	PROPN
easat-950	490	2	l	l	PROPN
easat-950	490	3	three	three	NUM
easat-950	490	4	independent	independent	ADJ
easat-950	490	5	variables	variable	NOUN
easat-950	490	6	have	have	VERB
easat-950	490	7	a	a	DET
easat-950	490	8	significant	significant	ADJ
easat-950	490	9	positive	positive	ADJ
easat-950	490	10	influence	influence	NOUN
easat-950	490	11	on	on	ADP
easat-950	490	12	the	the	DET
easat-950	490	13	dependent	dependent	ADJ
easat-950	490	14	variable	variable	NOUN
easat-950	490	15	where	where	SCONJ
easat-950	490	16	p	p	X
easat-950	490	17	<	<	X
easat-950	490	18	.05	.05	NUM
easat-950	490	19	the	the	DET
easat-950	490	20	standardized	standardized	ADJ
easat-950	490	21	beta	beta	ADJ
easat-950	490	22	values	value	NOUN
easat-950	490	23	of	of	ADP
easat-950	490	24	ep	ep	PROPN
easat-950	490	25	(	(	PUNCT
easat-950	490	26	-0.212	-0.212	PROPN
easat-950	490	27	)	)	PUNCT
easat-950	490	28	,	,	PUNCT
easat-950	490	29	sp	sp	ADP
easat-950	490	30	(	(	PUNCT
easat-950	490	31	0.282	0.282	NUM
easat-950	490	32	)	)	PUNCT
easat-950	490	33	,	,	PUNCT
easat-950	490	34	and	and	CCONJ
easat-950	490	35	gp	gp	NOUN
easat-950	490	36	(	(	PUNCT
easat-950	490	37	0.130	0.130	NUM
easat-950	490	38	)	)	PUNCT
easat-950	490	39	indicate	indicate	VERB
easat-950	490	40	that	that	SCONJ
easat-950	490	41	every	every	DET
easat-950	490	42	increase	increase	NOUN
easat-950	490	43	of	of	ADP
easat-950	490	44	one	one	NUM
easat-950	490	45	standard	standard	ADJ
easat-950	490	46	deviation	deviation	NOUN
easat-950	490	47	in	in	ADP
easat-950	490	48	the	the	DET
easat-950	490	49	e	e	PROPN
easat-950	490	50	,	,	PUNCT
easat-950	490	51	s	s	PROPN
easat-950	490	52	,	,	PUNCT
easat-950	490	53	andg	andg	NOUN
easat-950	490	54	performance	performance	NOUN
easat-950	490	55	results	result	NOUN
easat-950	490	56	in	in	ADP
easat-950	490	57	-0.212	-0.212	PROPN
easat-950	490	58	,	,	PUNCT
easat-950	490	59	0.282	0.282	NUM
easat-950	490	60	,	,	PUNCT
easat-950	490	61	0.130	0.130	NUM
easat-950	490	62	standard	standard	ADJ
easat-950	490	63	deviations	deviation	NOUN
easat-950	490	64	,	,	PUNCT
easat-950	490	65	respectively	respectively	ADV
easat-950	490	66	,	,	PUNCT
easat-950	490	67	in	in	ADP
easat-950	490	68	the	the	DET
easat-950	490	69	financial	financial	ADJ
easat-950	490	70	performance	performance	NOUN
easat-950	490	71	.	.	PUNCT
easat-950	491	1	therefore	therefore	ADV
easat-950	491	2	,	,	PUNCT
easat-950	491	3	h1	h1	PROPN
easat-950	491	4	,	,	PUNCT
easat-950	491	5	h2	h2	NOUN
easat-950	491	6	,	,	PUNCT
easat-950	491	7	and	and	CCONJ
easat-950	491	8	h3	h3	NOUN
easat-950	491	9	are	be	AUX
easat-950	491	10	accepted	accept	VERB
easat-950	491	11	,	,	PUNCT
easat-950	491	12	where	where	SCONJ
easat-950	491	13	the	the	DET
easat-950	491	14	ep	ep	PROPN
easat-950	491	15	,	,	PUNCT
easat-950	491	16	sp	sp	NOUN
easat-950	491	17	,	,	PUNCT
easat-950	491	18	and	and	CCONJ
easat-950	491	19	gp	gp	NOUN
easat-950	491	20	have	have	VERB
easat-950	491	21	a	a	DET
easat-950	491	22	significant	significant	ADJ
easat-950	491	23	positive	positive	ADJ
easat-950	491	24	relationship	relationship	NOUN
easat-950	491	25	with	with	ADP
easat-950	491	26	the	the	DET
easat-950	491	27	fp	fp	NOUN
easat-950	491	28	.	.	PUNCT
easat-950	492	1	however	however	ADV
easat-950	492	2	,	,	PUNCT
easat-950	492	3	only	only	ADV
easat-950	492	4	the	the	DET
easat-950	492	5	control	control	NOUN
easat-950	492	6	variable	variable	NOUN
easat-950	492	7	(	(	PUNCT
easat-950	492	8	size	size	NOUN
easat-950	492	9	)	)	PUNCT
easat-950	492	10	,	,	PUNCT
easat-950	492	11	hasproven	hasproven	NOUN
easat-950	492	12	to	to	PART
easat-950	492	13	have	have	VERB
easat-950	492	14	no	no	DET
easat-950	492	15	significant	significant	ADJ
easat-950	492	16	relationship	relationship	NOUN
easat-950	492	17	with	with	ADP
easat-950	492	18	roe	roe	PROPN
easat-950	492	19	(	(	PUNCT
easat-950	492	20	p	p	X
easat-950	492	21	>	>	X
easat-950	492	22	.05	.05	NUM
easat-950	492	23	,	,	PUNCT
easat-950	492	24	β	β	NOUN
easat-950	492	25	=	=	PUNCT
easat-950	492	26	.076	.076	NUM
easat-950	492	27	)	)	PUNCT
easat-950	492	28	(	(	PUNCT
easat-950	492	29	table	table	NOUN
easat-950	492	30	11	11	NUM
easat-950	492	31	)	)	PUNCT
easat-950	492	32	.	.	PUNCT
easat-950	493	1	table	table	NOUN
easat-950	493	2	12	12	NUM
easat-950	493	3	.	.	PUNCT
easat-950	494	1	summary	summary	NOUN
easat-950	494	2	of	of	ADP
easat-950	494	3	coefficient	coefficient	NOUN
easat-950	494	4	for	for	ADP
easat-950	494	5	regression	regression	NOUN
easat-950	494	6	.	.	PUNCT
easat-950	495	1	hypotheses	hypothesis	NOUN
easat-950	495	2	model	model	NOUN
easat-950	495	3	pvalue	pvalue	NOUN
easat-950	495	4	result	result	VERB
easat-950	495	5	h1	h1	VERB
easat-950	495	6	environmental	environmental	ADJ
easat-950	495	7	performance	performance	NOUN
easat-950	495	8	-	-	PUNCT
easat-950	495	9	>	>	X
easat-950	495	10	roe	roe	PROPN
easat-950	495	11	0.004	0.004	NUM
easat-950	495	12	accept	accept	VERB
easat-950	495	13	h2	h2	NOUN
easat-950	495	14	social	social	ADJ
easat-950	495	15	performance	performance	NOUN
easat-950	495	16	-	-	PUNCT
easat-950	495	17	>	>	X
easat-950	495	18	roe	roe	PROPN
easat-950	495	19	0.001	0.001	NUM
easat-950	495	20	accept	accept	VERB
easat-950	495	21	h3	h3	NOUN
easat-950	495	22	governance	governance	NOUN
easat-950	495	23	performance	performance	NOUN
easat-950	495	24	-	-	PUNCT
easat-950	495	25	>	>	X
easat-950	495	26	roe	roe	PROPN
easat-950	495	27	0.045	0.045	NUM
easat-950	495	28	accept	accept	VERB
easat-950	495	29	table	table	NOUN
easat-950	495	30	13	13	NUM
easat-950	495	31	.	.	PUNCT
easat-950	496	1	summary	summary	NOUN
easat-950	496	2	of	of	ADP
easat-950	496	3	result	result	NOUN
easat-950	496	4	hypothesis	hypothesis	NOUN
easat-950	496	5	testing	testing	NOUN
easat-950	496	6	.	.	PUNCT
easat-950	497	1	hypotheses	hypothesis	NOUN
easat-950	497	2	result	result	VERB
easat-950	497	3	hypothesis	hypothesis	NOUN
easat-950	497	4	1	1	NUM
easat-950	497	5	accept	accept	VERB
easat-950	497	6	h1	h1	PROPN
easat-950	497	7	:	:	PUNCT
easat-950	497	8	environmental	environmental	ADJ
easat-950	497	9	performance	performance	NOUN
easat-950	497	10	significantly	significantly	ADV
easat-950	497	11	predicted	predict	VERB
easat-950	497	12	financial	financial	ADJ
easat-950	497	13	performance	performance	NOUN
easat-950	497	14	.	.	PUNCT
easat-950	498	1	hypothesis	hypothesis	NOUN
easat-950	498	2	2	2	NUM
easat-950	498	3	accept	accept	VERB
easat-950	498	4	h2	h2	NOUN
easat-950	498	5	:	:	PUNCT
easat-950	498	6	social	social	ADJ
easat-950	498	7	performance	performance	NOUN
easat-950	498	8	significantly	significantly	ADV
easat-950	498	9	predicted	predict	VERB
easat-950	498	10	financial	financial	ADJ
easat-950	498	11	performance	performance	NOUN
easat-950	498	12	.	.	PUNCT
easat-950	499	1	hypothesis	hypothesis	NOUN
easat-950	499	2	3	3	NUM
easat-950	499	3	accept	accept	VERB
easat-950	499	4	h3	h3	NOUN
easat-950	499	5	:	:	PUNCT
easat-950	499	6	governance	governance	NOUN
easat-950	499	7	performance	performance	NOUN
easat-950	499	8	significantly	significantly	ADV
easat-950	499	9	predicted	predict	VERB
easat-950	499	10	financial	financial	ADJ
easat-950	499	11	performance	performance	NOUN
easat-950	499	12	.	.	PUNCT
easat-950	500	1	253	253	NUM
easat-950	500	2	edelweiss	edelweiss	PROPN
easat-950	500	3	applied	apply	VERB
easat-950	500	4	science	science	NOUN
easat-950	500	5	and	and	CCONJ
easat-950	500	6	technology	technology	NOUN
easat-950	500	7	issn	issn	PROPN
easat-950	500	8	:	:	PUNCT
easat-950	500	9	2576	2576	NUM
easat-950	500	10	-	-	SYM
easat-950	500	11	8484	8484	NUM
easat-950	500	12	vol	vol	NOUN
easat-950	500	13	.	.	PROPN
easat-950	501	1	8	8	NUM
easat-950	501	2	,	,	PUNCT
easat-950	501	3	no	no	INTJ
easat-950	501	4	.	.	NOUN
easat-950	502	1	3	3	NUM
easat-950	502	2	:	:	SYM
easat-950	502	3	236	236	NUM
easat-950	502	4	-	-	SYM
easat-950	502	5	258	258	NUM
easat-950	502	6	,	,	PUNCT
easat-950	502	7	2024	2024	NUM
easat-950	502	8	doi	doi	NOUN
easat-950	502	9	:	:	PUNCT
easat-950	502	10	10.55214/25768484.v8i3.950	10.55214/25768484.v8i3.950	NUM
easat-950	502	11	©	©	PROPN
easat-950	502	12	2024	2024	NUM
easat-950	502	13	by	by	ADP
easat-950	502	14	the	the	DET
easat-950	502	15	authors	author	NOUN
easat-950	502	16	;	;	PUNCT
easat-950	502	17	licensee	licensee	PROPN
easat-950	502	18	learning	learn	VERB
easat-950	502	19	gate	gate	PROPN
easat-950	502	20	table	table	NOUN
easat-950	502	21	13	13	NUM
easat-950	502	22	provides	provide	VERB
easat-950	502	23	a	a	DET
easat-950	502	24	summary	summary	NOUN
easat-950	502	25	of	of	ADP
easat-950	502	26	hypothesis	hypothesis	NOUN
easat-950	502	27	testing	testing	NOUN
easat-950	502	28	for	for	ADP
easat-950	502	29	the	the	DET
easat-950	502	30	study	study	NOUN
easat-950	502	31	.	.	PUNCT
easat-950	503	1	all	all	DET
easat-950	503	2	three	three	NUM
easat-950	503	3	hypotheses	hypothesis	NOUN
easat-950	503	4	were	be	AUX
easat-950	503	5	accepted	accept	VERB
easat-950	503	6	,	,	PUNCT
easat-950	503	7	showing	show	VERB
easat-950	503	8	that	that	SCONJ
easat-950	503	9	environmental	environmental	ADJ
easat-950	503	10	,	,	PUNCT
easat-950	503	11	social	social	ADJ
easat-950	503	12	,	,	PUNCT
easat-950	503	13	and	and	CCONJ
easat-950	503	14	governance	governance	NOUN
easat-950	503	15	performance	performance	NOUN
easat-950	503	16	strongly	strongly	ADV
easat-950	503	17	predicts	predict	VERB
easat-950	503	18	financial	financial	ADJ
easat-950	503	19	performance	performance	NOUN
easat-950	503	20	(	(	PUNCT
easat-950	503	21	roe	roe	NOUN
easat-950	503	22	)	)	PUNCT
easat-950	503	23	.	.	PUNCT
easat-950	504	1	5	5	X
easat-950	504	2	.	.	X
easat-950	504	3	conclusion	conclusion	NOUN
easat-950	504	4	the	the	DET
easat-950	504	5	study	study	NOUN
easat-950	504	6	investigates	investigate	VERB
easat-950	504	7	the	the	DET
easat-950	504	8	impact	impact	NOUN
easat-950	504	9	of	of	ADP
easat-950	504	10	esg	esg	PROPN
easat-950	504	11	pillars	pillar	NOUN
easat-950	504	12	individually	individually	ADV
easat-950	504	13	on	on	ADP
easat-950	504	14	a	a	DET
easat-950	504	15	firm	firm	NOUN
easat-950	504	16	's	's	PART
easat-950	504	17	financial	financial	ADJ
easat-950	504	18	performance	performance	NOUN
easat-950	504	19	,	,	PUNCT
easat-950	504	20	considering	consider	VERB
easat-950	504	21	firm	firm	ADJ
easat-950	504	22	profitability	profitability	NOUN
easat-950	504	23	in	in	ADP
easat-950	504	24	the	the	DET
easat-950	504	25	world	world	NOUN
easat-950	504	26	's	's	PART
easat-950	504	27	3rd	3rd	ADJ
easat-950	504	28	largest	large	ADJ
easat-950	504	29	economy	economy	NOUN
easat-950	504	30	,	,	PUNCT
easat-950	504	31	japan	japan	PROPN
easat-950	504	32	.	.	PUNCT
easat-950	505	1	the	the	DET
easat-950	505	2	study	study	NOUN
easat-950	505	3	used	use	VERB
easat-950	505	4	individual	individual	ADJ
easat-950	505	5	esg	esg	PROPN
easat-950	505	6	scores	score	NOUN
easat-950	505	7	to	to	PART
easat-950	505	8	measure	measure	VERB
easat-950	505	9	esg	esg	NOUN
easat-950	505	10	performance	performance	NOUN
easat-950	505	11	,	,	PUNCT
easat-950	505	12	and	and	CCONJ
easat-950	505	13	financial	financial	ADJ
easat-950	505	14	performance	performance	NOUN
easat-950	505	15	is	be	AUX
easat-950	505	16	measured	measure	VERB
easat-950	505	17	using	use	VERB
easat-950	505	18	roe	roe	NOUN
easat-950	505	19	.	.	PUNCT
easat-950	506	1	the	the	DET
easat-950	506	2	regression	regression	NOUN
easat-950	506	3	result	result	NOUN
easat-950	506	4	shows	show	VERB
easat-950	506	5	a	a	DET
easat-950	506	6	trend	trend	NOUN
easat-950	506	7	toward	toward	ADP
easat-950	506	8	the	the	DET
easat-950	506	9	positive	positive	ADJ
easat-950	506	10	effect	effect	NOUN
easat-950	506	11	of	of	ADP
easat-950	506	12	each	each	DET
easat-950	506	13	esg	esg	PROPN
easat-950	506	14	pillar	pillar	NOUN
easat-950	506	15	's	's	PART
easat-950	506	16	performance	performance	NOUN
easat-950	506	17	on	on	ADP
easat-950	506	18	financial	financial	ADJ
easat-950	506	19	profitability	profitability	NOUN
easat-950	506	20	in	in	ADP
easat-950	506	21	japan	japan	PROPN
easat-950	506	22	.	.	PUNCT
easat-950	507	1	the	the	DET
easat-950	507	2	relationship	relationship	NOUN
easat-950	507	3	implies	imply	VERB
easat-950	507	4	that	that	SCONJ
easat-950	507	5	higher	high	ADJ
easat-950	507	6	e	e	NOUN
easat-950	507	7	,	,	PUNCT
easat-950	507	8	s	s	X
easat-950	507	9	,	,	PUNCT
easat-950	507	10	and	and	CCONJ
easat-950	507	11	g	g	NOUN
easat-950	507	12	performance	performance	NOUN
easat-950	507	13	in	in	ADP
easat-950	507	14	japan	japan	PROPN
easat-950	507	15	affects	affect	VERB
easat-950	507	16	a	a	DET
easat-950	507	17	firm	firm	NOUN
easat-950	507	18	’s	’s	PART
easat-950	507	19	profitability	profitability	NOUN
easat-950	507	20	.	.	PUNCT
easat-950	508	1	this	this	PRON
easat-950	508	2	may	may	AUX
easat-950	508	3	happen	happen	VERB
easat-950	508	4	due	due	ADP
easat-950	508	5	to	to	ADP
easat-950	508	6	the	the	DET
easat-950	508	7	positive	positive	ADJ
easat-950	508	8	behavior	behavior	NOUN
easat-950	508	9	of	of	ADP
easat-950	508	10	companies	company	NOUN
easat-950	508	11	towards	towards	ADP
easat-950	508	12	esg	esg	NOUN
easat-950	508	13	activities	activity	NOUN
easat-950	508	14	or	or	CCONJ
easat-950	508	15	csr	csr	NOUN
easat-950	508	16	practices	practice	NOUN
easat-950	508	17	,	,	PUNCT
easat-950	508	18	the	the	DET
easat-950	508	19	highly	highly	ADV
easat-950	508	20	sustainable	sustainable	ADJ
easat-950	508	21	investment	investment	NOUN
easat-950	508	22	culture	culture	NOUN
easat-950	508	23	of	of	ADP
easat-950	508	24	investors	investor	NOUN
easat-950	508	25	in	in	ADP
easat-950	508	26	socially	socially	ADV
easat-950	508	27	beneficial	beneficial	ADJ
easat-950	508	28	activities	activity	NOUN
easat-950	508	29	,	,	PUNCT
easat-950	508	30	and	and	CCONJ
easat-950	508	31	the	the	DET
easat-950	508	32	fact	fact	NOUN
easat-950	508	33	that	that	SCONJ
easat-950	508	34	investors	investor	NOUN
easat-950	508	35	and	and	CCONJ
easat-950	508	36	consumers	consumer	NOUN
easat-950	508	37	are	be	AUX
easat-950	508	38	very	very	ADV
easat-950	508	39	sensitive	sensitive	ADJ
easat-950	508	40	to	to	ADP
easat-950	508	41	the	the	DET
easat-950	508	42	esg	esg	PROPN
easat-950	508	43	aspects	aspect	NOUN
easat-950	508	44	of	of	ADP
easat-950	508	45	companies	company	NOUN
easat-950	508	46	compared	compare	VERB
easat-950	508	47	to	to	ADP
easat-950	508	48	other	other	ADJ
easat-950	508	49	developed	develop	VERB
easat-950	508	50	nations	nation	NOUN
easat-950	508	51	.	.	PUNCT
easat-950	509	1	this	this	DET
easat-950	509	2	study	study	NOUN
easat-950	509	3	highlights	highlight	VERB
easat-950	509	4	the	the	DET
easat-950	509	5	importance	importance	NOUN
easat-950	509	6	of	of	ADP
easat-950	509	7	stakeholder	stakeholder	NOUN
easat-950	509	8	theory	theory	NOUN
easat-950	509	9	and	and	CCONJ
easat-950	509	10	its	its	PRON
easat-950	509	11	potential	potential	NOUN
easat-950	509	12	to	to	PART
easat-950	509	13	enhance	enhance	VERB
easat-950	509	14	esg	esg	PROPN
easat-950	509	15	and	and	CCONJ
easat-950	509	16	financial	financial	ADJ
easat-950	509	17	performance	performance	NOUN
easat-950	509	18	.	.	PUNCT
easat-950	510	1	the	the	DET
easat-950	510	2	study	study	NOUN
easat-950	510	3	findings	finding	NOUN
easat-950	510	4	agree	agree	VERB
easat-950	510	5	with	with	ADP
easat-950	510	6	those	those	PRON
easat-950	510	7	of	of	ADP
easat-950	510	8	aboud	aboud	NOUN
easat-950	510	9	and	and	CCONJ
easat-950	510	10	diab	diab	NOUN
easat-950	510	11	[	[	X
easat-950	510	12	85	85	NUM
easat-950	510	13	]	]	PUNCT
easat-950	510	14	study	study	NOUN
easat-950	510	15	which	which	PRON
easat-950	510	16	also	also	ADV
easat-950	510	17	used	use	VERB
easat-950	510	18	stakeholder	stakeholder	NOUN
easat-950	510	19	theory	theory	NOUN
easat-950	510	20	.	.	PUNCT
easat-950	511	1	the	the	DET
easat-950	511	2	result	result	NOUN
easat-950	511	3	of	of	ADP
easat-950	511	4	the	the	DET
easat-950	511	5	study	study	NOUN
easat-950	511	6	demonstrates	demonstrate	VERB
easat-950	511	7	the	the	DET
easat-950	511	8	positive	positive	ADJ
easat-950	511	9	implication	implication	NOUN
easat-950	511	10	of	of	ADP
easat-950	511	11	csr	csr	PROPN
easat-950	511	12	or	or	CCONJ
easat-950	511	13	esg	esg	PROPN
easat-950	511	14	on	on	ADP
easat-950	511	15	firm	firm	ADJ
easat-950	511	16	value	value	NOUN
easat-950	511	17	,	,	PUNCT
easat-950	511	18	which	which	PRON
easat-950	511	19	can	can	AUX
easat-950	511	20	be	be	AUX
easat-950	511	21	explained	explain	VERB
easat-950	511	22	through	through	ADP
easat-950	511	23	stakeholder	stakeholder	NOUN
easat-950	511	24	theory	theory	NOUN
easat-950	511	25	.	.	PUNCT
easat-950	512	1	additionally	additionally	ADV
easat-950	512	2	,	,	PUNCT
easat-950	512	3	this	this	DET
easat-950	512	4	study	study	NOUN
easat-950	512	5	can	can	AUX
easat-950	512	6	contribute	contribute	VERB
easat-950	512	7	to	to	ADP
easat-950	512	8	future	future	ADJ
easat-950	512	9	research	research	NOUN
easat-950	512	10	in	in	ADP
easat-950	512	11	this	this	DET
easat-950	512	12	area	area	NOUN
easat-950	512	13	by	by	ADP
easat-950	512	14	identifying	identify	VERB
easat-950	512	15	gaps	gap	NOUN
easat-950	512	16	in	in	ADP
easat-950	512	17	literature	literature	NOUN
easat-950	512	18	and	and	CCONJ
easat-950	512	19	areas	area	NOUN
easat-950	512	20	where	where	SCONJ
easat-950	512	21	further	further	ADJ
easat-950	512	22	research	research	NOUN
easat-950	512	23	is	be	AUX
easat-950	512	24	needed	need	VERB
easat-950	512	25	.	.	PUNCT
easat-950	513	1	in	in	ADP
easat-950	513	2	terms	term	NOUN
easat-950	513	3	of	of	ADP
easat-950	513	4	theoretical	theoretical	ADJ
easat-950	513	5	implications	implication	NOUN
easat-950	513	6	,	,	PUNCT
easat-950	513	7	the	the	DET
easat-950	513	8	findings	finding	NOUN
easat-950	513	9	may	may	AUX
easat-950	513	10	make	make	VERB
easat-950	513	11	a	a	DET
easat-950	513	12	meaningful	meaningful	ADJ
easat-950	513	13	contribution	contribution	NOUN
easat-950	513	14	to	to	ADP
easat-950	513	15	industry	industry	NOUN
easat-950	513	16	players	player	NOUN
easat-950	513	17	and	and	CCONJ
easat-950	513	18	investors	investor	NOUN
easat-950	513	19	in	in	ADP
easat-950	513	20	japan	japan	PROPN
easat-950	513	21	,	,	PUNCT
easat-950	513	22	contribute	contribute	VERB
easat-950	513	23	to	to	ADP
easat-950	513	24	an	an	DET
easat-950	513	25	understanding	understanding	NOUN
easat-950	513	26	of	of	ADP
easat-950	513	27	the	the	DET
easat-950	513	28	factors	factor	NOUN
easat-950	513	29	affecting	affect	VERB
easat-950	513	30	financial	financial	ADJ
easat-950	513	31	performance	performance	NOUN
easat-950	513	32	,	,	PUNCT
easat-950	513	33	and	and	CCONJ
easat-950	513	34	contribute	contribute	VERB
easat-950	513	35	to	to	ADP
easat-950	513	36	future	future	ADJ
easat-950	513	37	research	research	NOUN
easat-950	513	38	on	on	ADP
easat-950	513	39	the	the	DET
easat-950	513	40	impact	impact	NOUN
easat-950	513	41	of	of	ADP
easat-950	513	42	esg	esg	NOUN
easat-950	513	43	performance	performance	NOUN
easat-950	513	44	on	on	ADP
easat-950	513	45	financial	financial	ADJ
easat-950	513	46	performance	performance	NOUN
easat-950	513	47	.	.	PUNCT
easat-950	514	1	despite	despite	SCONJ
easat-950	514	2	that	that	PRON
easat-950	514	3	,	,	PUNCT
easat-950	514	4	this	this	DET
easat-950	514	5	study	study	NOUN
easat-950	514	6	is	be	AUX
easat-950	514	7	not	not	PART
easat-950	514	8	exempt	exempt	ADJ
easat-950	514	9	from	from	ADP
easat-950	514	10	limitations	limitation	NOUN
easat-950	514	11	,	,	PUNCT
easat-950	514	12	including	include	VERB
easat-950	514	13	time	time	NOUN
easat-950	514	14	limitations	limitation	NOUN
easat-950	514	15	in	in	ADP
easat-950	514	16	conducting	conduct	VERB
easat-950	514	17	this	this	DET
easat-950	514	18	study	study	NOUN
easat-950	514	19	and	and	CCONJ
easat-950	514	20	insufficient	insufficient	ADJ
easat-950	514	21	information	information	NOUN
easat-950	514	22	needed	need	VERB
easat-950	514	23	to	to	PART
easat-950	514	24	fulfil	fulfil	VERB
easat-950	514	25	the	the	DET
easat-950	514	26	research	research	NOUN
easat-950	514	27	objectives	objective	NOUN
easat-950	514	28	.	.	PUNCT
easat-950	515	1	future	future	ADJ
easat-950	515	2	studies	study	NOUN
easat-950	515	3	can	can	AUX
easat-950	515	4	be	be	AUX
easat-950	515	5	done	do	VERB
easat-950	515	6	by	by	ADP
easat-950	515	7	enlarging	enlarge	VERB
easat-950	515	8	this	this	DET
easat-950	515	9	study	study	NOUN
easat-950	515	10	's	's	PART
easat-950	515	11	sample	sample	NOUN
easat-950	515	12	size	size	NOUN
easat-950	515	13	or	or	CCONJ
easat-950	515	14	population	population	NOUN
easat-950	515	15	and	and	CCONJ
easat-950	515	16	observing	observe	VERB
easat-950	515	17	other	other	ADJ
easat-950	515	18	areas	area	NOUN
easat-950	515	19	or	or	CCONJ
easat-950	515	20	countries	country	NOUN
easat-950	515	21	.	.	PUNCT
easat-950	516	1	further	further	ADJ
easat-950	516	2	studies	study	NOUN
easat-950	516	3	are	be	AUX
easat-950	516	4	also	also	ADV
easat-950	516	5	suggested	suggest	VERB
easat-950	516	6	to	to	PART
easat-950	516	7	incorporate	incorporate	VERB
easat-950	516	8	other	other	ADJ
easat-950	516	9	factors	factor	NOUN
easat-950	516	10	and	and	CCONJ
easat-950	516	11	analyze	analyze	VERB
easat-950	516	12	the	the	DET
easat-950	516	13	factors	factor	NOUN
easat-950	516	14	contributing	contribute	VERB
easat-950	516	15	to	to	ADP
easat-950	516	16	the	the	DET
easat-950	516	17	high	high	ADJ
easat-950	516	18	correlation	correlation	NOUN
easat-950	516	19	between	between	ADP
easat-950	516	20	environmental	environmental	ADJ
easat-950	516	21	,	,	PUNCT
easat-950	516	22	social	social	ADJ
easat-950	516	23	,	,	PUNCT
easat-950	516	24	and	and	CCONJ
easat-950	516	25	governance	governance	NOUN
easat-950	516	26	(	(	PUNCT
easat-950	516	27	esg	esg	NOUN
easat-950	516	28	)	)	PUNCT
easat-950	516	29	performance	performance	NOUN
easat-950	516	30	.	.	PUNCT
easat-950	517	1	5.1	5.1	NUM
easat-950	517	2	.	.	PUNCT
easat-950	517	3	significance	significance	NOUN
easat-950	517	4	contribution	contribution	NOUN
easat-950	517	5	applying	apply	VERB
easat-950	517	6	the	the	DET
easat-950	517	7	arguments	argument	NOUN
easat-950	517	8	of	of	ADP
easat-950	517	9	stakeholder	stakeholder	NOUN
easat-950	517	10	theory	theory	NOUN
easat-950	517	11	,	,	PUNCT
easat-950	517	12	this	this	DET
easat-950	517	13	study	study	NOUN
easat-950	517	14	contributes	contribute	VERB
easat-950	517	15	to	to	ADP
easat-950	517	16	the	the	DET
easat-950	517	17	growth	growth	NOUN
easat-950	517	18	of	of	ADP
easat-950	517	19	sustainable	sustainable	ADJ
easat-950	517	20	corporate	corporate	ADJ
easat-950	517	21	strategies	strategy	NOUN
easat-950	517	22	that	that	PRON
easat-950	517	23	are	be	AUX
easat-950	517	24	valued	value	VERB
easat-950	517	25	for	for	ADP
easat-950	517	26	environmental	environmental	ADJ
easat-950	517	27	,	,	PUNCT
easat-950	517	28	social	social	ADJ
easat-950	517	29	,	,	PUNCT
easat-950	517	30	governance	governance	NOUN
easat-950	517	31	,	,	PUNCT
easat-950	517	32	and	and	CCONJ
easat-950	517	33	firm	firm	NOUN
easat-950	517	34	’s	’s	PART
easat-950	517	35	financial	financial	ADJ
easat-950	517	36	performance	performance	NOUN
easat-950	517	37	,	,	PUNCT
easat-950	517	38	using	use	VERB
easat-950	517	39	the	the	DET
easat-950	517	40	japanese	japanese	ADJ
easat-950	517	41	companies	company	NOUN
easat-950	517	42	as	as	ADP
easat-950	517	43	an	an	DET
easat-950	517	44	illustration	illustration	NOUN
easat-950	517	45	.	.	PUNCT
easat-950	518	1	the	the	DET
easat-950	518	2	outcomes	outcome	NOUN
easat-950	518	3	from	from	ADP
easat-950	518	4	this	this	DET
easat-950	518	5	study	study	NOUN
easat-950	518	6	would	would	AUX
easat-950	518	7	provide	provide	VERB
easat-950	518	8	valuable	valuable	ADJ
easat-950	518	9	input	input	NOUN
easat-950	518	10	to	to	ADP
easat-950	518	11	the	the	DET
easat-950	518	12	academic	academic	ADJ
easat-950	518	13	body	body	NOUN
easat-950	518	14	of	of	ADP
easat-950	518	15	knowledge	knowledge	NOUN
easat-950	518	16	as	as	SCONJ
easat-950	518	17	they	they	PRON
easat-950	518	18	can	can	AUX
easat-950	518	19	provide	provide	VERB
easat-950	518	20	empirical	empirical	ADJ
easat-950	518	21	indications	indication	NOUN
easat-950	518	22	on	on	ADP
easat-950	518	23	the	the	DET
easat-950	518	24	relationship	relationship	NOUN
easat-950	518	25	between	between	ADP
easat-950	518	26	esg	esg	NOUN
easat-950	518	27	performance	performance	NOUN
easat-950	518	28	and	and	CCONJ
easat-950	518	29	financial	financial	ADJ
easat-950	518	30	performance	performance	NOUN
easat-950	518	31	in	in	ADP
easat-950	518	32	the	the	DET
easat-950	518	33	japanese	japanese	ADJ
easat-950	518	34	setting	setting	NOUN
easat-950	518	35	,	,	PUNCT
easat-950	518	36	which	which	PRON
easat-950	518	37	can	can	AUX
easat-950	518	38	add	add	VERB
easat-950	518	39	to	to	ADP
easat-950	518	40	the	the	DET
easat-950	518	41	existing	exist	VERB
easat-950	518	42	literature	literature	NOUN
easat-950	518	43	on	on	ADP
easat-950	518	44	the	the	DET
easat-950	518	45	topic	topic	NOUN
easat-950	518	46	.	.	PUNCT
easat-950	519	1	next	next	ADV
easat-950	519	2	,	,	PUNCT
easat-950	519	3	this	this	DET
easat-950	519	4	study	study	NOUN
easat-950	519	5	can	can	AUX
easat-950	519	6	identify	identify	VERB
easat-950	519	7	any	any	DET
easat-950	519	8	unique	unique	ADJ
easat-950	519	9	characteristics	characteristic	NOUN
easat-950	519	10	of	of	ADP
easat-950	519	11	the	the	DET
easat-950	519	12	japanese	japanese	ADJ
easat-950	519	13	context	context	NOUN
easat-950	519	14	that	that	PRON
easat-950	519	15	may	may	AUX
easat-950	519	16	affect	affect	VERB
easat-950	519	17	the	the	DET
easat-950	519	18	association	association	NOUN
easat-950	519	19	between	between	ADP
easat-950	519	20	esg	esg	PROPN
easat-950	519	21	performance	performance	NOUN
easat-950	519	22	and	and	CCONJ
easat-950	519	23	financial	financial	ADJ
easat-950	519	24	performance	performance	NOUN
easat-950	519	25	.	.	PUNCT
easat-950	520	1	this	this	PRON
easat-950	520	2	may	may	AUX
easat-950	520	3	provide	provide	VERB
easat-950	520	4	some	some	DET
easat-950	520	5	stimulus	stimulus	NOUN
easat-950	520	6	for	for	ADP
easat-950	520	7	future	future	ADJ
easat-950	520	8	research	research	NOUN
easat-950	520	9	in	in	ADP
easat-950	520	10	this	this	DET
easat-950	520	11	field	field	NOUN
easat-950	520	12	.	.	PUNCT
easat-950	521	1	5.2	5.2	NUM
easat-950	521	2	.	.	PUNCT
easat-950	522	1	limitation	limitation	NOUN
easat-950	522	2	of	of	ADP
easat-950	522	3	the	the	DET
easat-950	522	4	study	study	NOUN
easat-950	522	5	it	it	PRON
easat-950	522	6	must	must	AUX
easat-950	522	7	be	be	AUX
easat-950	522	8	admitted	admit	VERB
easat-950	522	9	that	that	SCONJ
easat-950	522	10	this	this	DET
easat-950	522	11	study	study	NOUN
easat-950	522	12	has	have	VERB
easat-950	522	13	several	several	ADJ
easat-950	522	14	limitations	limitation	NOUN
easat-950	522	15	.	.	PUNCT
easat-950	523	1	the	the	DET
easat-950	523	2	results	result	NOUN
easat-950	523	3	might	might	AUX
easat-950	523	4	be	be	AUX
easat-950	523	5	flawed	flawed	ADJ
easat-950	523	6	because	because	SCONJ
easat-950	523	7	of	of	ADP
easat-950	523	8	these	these	DET
easat-950	523	9	boundaries	boundary	NOUN
easat-950	523	10	.	.	PUNCT
easat-950	524	1	time	time	NOUN
easat-950	524	2	limitation	limitation	NOUN
easat-950	524	3	:	:	PUNCT
easat-950	524	4	one	one	NUM
easat-950	524	5	limitation	limitation	NOUN
easat-950	524	6	of	of	ADP
easat-950	524	7	this	this	DET
easat-950	524	8	current	current	ADJ
easat-950	524	9	study	study	NOUN
easat-950	524	10	is	be	AUX
easat-950	524	11	the	the	DET
easat-950	524	12	time	time	NOUN
easat-950	524	13	limit	limit	NOUN
easat-950	524	14	.	.	PUNCT
easat-950	525	1	this	this	DET
easat-950	525	2	study	study	NOUN
easat-950	525	3	relied	rely	VERB
easat-950	525	4	solely	solely	ADV
easat-950	525	5	on	on	ADP
easat-950	525	6	the	the	DET
easat-950	525	7	refinitiv	refinitiv	PROPN
easat-950	525	8	eikon	eikon	PROPN
easat-950	525	9	database	database	PROPN
easat-950	525	10	for	for	ADP
easat-950	525	11	data	data	NOUN
easat-950	525	12	collection	collection	NOUN
easat-950	525	13	.	.	PUNCT
easat-950	526	1	while	while	SCONJ
easat-950	526	2	this	this	DET
easat-950	526	3	database	database	NOUN
easat-950	526	4	contained	contain	VERB
easat-950	526	5	all	all	DET
easat-950	526	6	the	the	DET
easat-950	526	7	necessary	necessary	ADJ
easat-950	526	8	information	information	NOUN
easat-950	526	9	for	for	ADP
easat-950	526	10	the	the	DET
easat-950	526	11	study	study	NOUN
easat-950	526	12	,	,	PUNCT
easat-950	526	13	due	due	ADP
easat-950	526	14	to	to	ADP
easat-950	526	15	time	time	NOUN
easat-950	526	16	constraints	constraint	NOUN
easat-950	526	17	,	,	PUNCT
easat-950	526	18	it	it	PRON
easat-950	526	19	was	be	AUX
easat-950	526	20	not	not	PART
easat-950	526	21	feasible	feasible	ADJ
easat-950	526	22	to	to	AUX
easat-950	526	23	cross	cross	VERB
easat-950	526	24	-	-	VERB
easat-950	526	25	check	check	VERB
easat-950	526	26	the	the	DET
easat-950	526	27	data	datum	NOUN
easat-950	526	28	with	with	ADP
easat-950	526	29	other	other	ADJ
easat-950	526	30	databases	database	NOUN
easat-950	526	31	,	,	PUNCT
easat-950	526	32	and	and	CCONJ
easat-950	526	33	the	the	DET
easat-950	526	34	study	study	NOUN
easat-950	526	35	's	's	PART
easat-950	526	36	reliance	reliance	NOUN
easat-950	526	37	on	on	ADP
easat-950	526	38	the	the	DET
easat-950	526	39	correctness	correctness	NOUN
easat-950	526	40	and	and	CCONJ
easat-950	526	41	reliability	reliability	NOUN
easat-950	526	42	of	of	ADP
easat-950	526	43	the	the	DET
easat-950	526	44	data	datum	NOUN
easat-950	526	45	may	may	AUX
easat-950	526	46	have	have	VERB
easat-950	526	47	potential	potential	ADJ
easat-950	526	48	inaccuracies	inaccuracy	NOUN
easat-950	526	49	.	.	PUNCT
easat-950	527	1	insufficient	insufficient	ADJ
easat-950	527	2	information	information	NOUN
easat-950	527	3	:	:	PUNCT
easat-950	527	4	another	another	DET
easat-950	527	5	shortcoming	shortcoming	NOUN
easat-950	527	6	of	of	ADP
easat-950	527	7	research	research	NOUN
easat-950	527	8	studies	study	NOUN
easat-950	527	9	is	be	AUX
easat-950	527	10	insufficient	insufficient	ADJ
easat-950	527	11	information	information	NOUN
easat-950	527	12	,	,	PUNCT
easat-950	527	13	which	which	PRON
easat-950	527	14	is	be	AUX
easat-950	527	15	crucial	crucial	ADJ
easat-950	527	16	to	to	ADP
easat-950	527	17	carrying	carry	VERB
easat-950	527	18	out	out	ADP
easat-950	527	19	a	a	DET
easat-950	527	20	comprehensive	comprehensive	ADJ
easat-950	527	21	study	study	NOUN
easat-950	527	22	.	.	PUNCT
easat-950	528	1	for	for	ADP
easat-950	528	2	instance	instance	NOUN
easat-950	528	3	,	,	PUNCT
easat-950	528	4	in	in	ADP
easat-950	528	5	this	this	DET
easat-950	528	6	study	study	NOUN
easat-950	528	7	,	,	PUNCT
easat-950	528	8	only	only	ADV
easat-950	528	9	351	351	NUM
easat-950	528	10	publicly	publicly	ADV
easat-950	528	11	listed	list	VERB
easat-950	528	12	companies	company	NOUN
easat-950	528	13	were	be	AUX
easat-950	528	14	successfully	successfully	ADV
easat-950	528	15	sampled	sample	VERB
easat-950	528	16	out	out	ADP
easat-950	528	17	of	of	ADP
easat-950	528	18	a	a	DET
easat-950	528	19	total	total	ADJ
easat-950	528	20	population	population	NOUN
easat-950	528	21	of	of	ADP
easat-950	528	22	3,810	3,810	NUM
easat-950	528	23	observations	observation	NOUN
easat-950	528	24	.	.	PUNCT
easat-950	529	1	this	this	PRON
easat-950	529	2	limited	limited	ADJ
easat-950	529	3	254	254	NUM
easat-950	529	4	edelweiss	edelweiss	PROPN
easat-950	529	5	applied	apply	VERB
easat-950	529	6	science	science	NOUN
easat-950	529	7	and	and	CCONJ
easat-950	529	8	technology	technology	NOUN
easat-950	529	9	issn	issn	PROPN
easat-950	529	10	:	:	PUNCT
easat-950	529	11	2576	2576	NUM
easat-950	529	12	-	-	SYM
easat-950	529	13	8484	8484	NUM
easat-950	529	14	vol	vol	NOUN
easat-950	529	15	.	.	PROPN
easat-950	530	1	8	8	NUM
easat-950	530	2	,	,	PUNCT
easat-950	530	3	no	no	INTJ
easat-950	530	4	.	.	NOUN
easat-950	531	1	3	3	NUM
easat-950	531	2	:	:	SYM
easat-950	531	3	236	236	NUM
easat-950	531	4	-	-	SYM
easat-950	531	5	258	258	NUM
easat-950	531	6	,	,	PUNCT
easat-950	531	7	2024	2024	NUM
easat-950	531	8	doi	doi	NOUN
easat-950	531	9	:	:	PUNCT
easat-950	531	10	10.55214/25768484.v8i3.950	10.55214/25768484.v8i3.950	NUM
easat-950	531	11	©	©	PROPN
easat-950	531	12	2024	2024	NUM
easat-950	531	13	by	by	ADP
easat-950	531	14	the	the	DET
easat-950	531	15	authors	author	NOUN
easat-950	531	16	;	;	PUNCT
easat-950	531	17	licensee	licensee	PROPN
easat-950	531	18	learning	learn	VERB
easat-950	531	19	gate	gate	PROPN
easat-950	531	20	sample	sample	NOUN
easat-950	531	21	size	size	NOUN
easat-950	531	22	may	may	AUX
easat-950	531	23	have	have	AUX
easat-950	531	24	impacted	impact	VERB
easat-950	531	25	the	the	DET
easat-950	531	26	findings	finding	NOUN
easat-950	531	27	because	because	SCONJ
easat-950	531	28	it	it	PRON
easat-950	531	29	may	may	AUX
easat-950	531	30	not	not	PART
easat-950	531	31	be	be	AUX
easat-950	531	32	representative	representative	ADJ
easat-950	531	33	of	of	ADP
easat-950	531	34	the	the	DET
easat-950	531	35	entire	entire	ADJ
easat-950	531	36	population	population	NOUN
easat-950	531	37	,	,	PUNCT
easat-950	531	38	or	or	CCONJ
easat-950	531	39	shallow	shallow	ADJ
easat-950	531	40	data	data	NOUN
easat-950	531	41	analysis	analysis	NOUN
easat-950	531	42	may	may	AUX
easat-950	531	43	not	not	PART
easat-950	531	44	provide	provide	VERB
easat-950	531	45	a	a	DET
easat-950	531	46	complete	complete	ADJ
easat-950	531	47	picture	picture	NOUN
easat-950	531	48	of	of	ADP
easat-950	531	49	the	the	DET
easat-950	531	50	research	research	NOUN
easat-950	531	51	topic	topic	NOUN
easat-950	531	52	.	.	PUNCT
easat-950	532	1	additionally	additionally	ADV
easat-950	532	2	,	,	PUNCT
easat-950	532	3	this	this	PRON
easat-950	532	4	may	may	AUX
easat-950	532	5	hinder	hinder	VERB
easat-950	532	6	the	the	DET
easat-950	532	7	ability	ability	NOUN
easat-950	532	8	to	to	PART
easat-950	532	9	derive	derive	VERB
easat-950	532	10	data	datum	NOUN
easat-950	532	11	that	that	PRON
easat-950	532	12	can	can	AUX
easat-950	532	13	represent	represent	VERB
easat-950	532	14	the	the	DET
easat-950	532	15	actual	actual	ADJ
easat-950	532	16	effect	effect	NOUN
easat-950	532	17	of	of	ADP
easat-950	532	18	esg	esg	PROPN
easat-950	532	19	on	on	ADP
easat-950	532	20	the	the	DET
easat-950	532	21	financial	financial	ADJ
easat-950	532	22	value	value	NOUN
easat-950	532	23	of	of	ADP
easat-950	532	24	publicly	publicly	ADV
easat-950	532	25	listed	list	VERB
easat-950	532	26	companies	company	NOUN
easat-950	532	27	in	in	ADP
easat-950	532	28	japan	japan	PROPN
easat-950	532	29	as	as	ADP
easat-950	532	30	a	a	DET
easat-950	532	31	whole	whole	NOUN
easat-950	532	32	.	.	PUNCT
easat-950	533	1	5.3	5.3	NUM
easat-950	533	2	.	.	PUNCT
easat-950	534	1	future	future	ADJ
easat-950	534	2	study	study	NOUN
easat-950	534	3	from	from	ADP
easat-950	534	4	the	the	DET
easat-950	534	5	limitation	limitation	NOUN
easat-950	534	6	,	,	PUNCT
easat-950	534	7	it	it	PRON
easat-950	534	8	is	be	AUX
easat-950	534	9	suggested	suggest	VERB
easat-950	534	10	to	to	PART
easat-950	534	11	increase	increase	VERB
easat-950	534	12	the	the	DET
easat-950	534	13	sample	sample	NOUN
easat-950	534	14	sizes	size	NOUN
easat-950	534	15	of	of	ADP
easat-950	534	16	future	future	ADJ
easat-950	534	17	studies	study	NOUN
easat-950	534	18	because	because	SCONJ
easat-950	534	19	larger	large	ADJ
easat-950	534	20	samples	sample	NOUN
easat-950	534	21	produce	produce	VERB
easat-950	534	22	more	more	ADV
easat-950	534	23	accurate	accurate	ADJ
easat-950	534	24	mean	mean	ADJ
easat-950	534	25	values	value	NOUN
easat-950	534	26	,	,	PUNCT
easat-950	534	27	thus	thus	ADV
easat-950	534	28	increasing	increase	VERB
easat-950	534	29	the	the	DET
easat-950	534	30	chances	chance	NOUN
easat-950	534	31	of	of	ADP
easat-950	534	32	detecting	detect	VERB
easat-950	534	33	outliers	outlier	NOUN
easat-950	534	34	that	that	PRON
easat-950	534	35	could	could	AUX
easat-950	534	36	distort	distort	VERB
easat-950	534	37	the	the	DET
easat-950	534	38	data	datum	NOUN
easat-950	534	39	and	and	CCONJ
easat-950	534	40	have	have	VERB
easat-950	534	41	a	a	DET
easat-950	534	42	minimized	minimized	ADJ
easat-950	534	43	margin	margin	NOUN
easat-950	534	44	of	of	ADP
easat-950	534	45	error	error	NOUN
easat-950	534	46	.	.	PUNCT
easat-950	535	1	in	in	ADP
easat-950	535	2	addition	addition	NOUN
easat-950	535	3	,	,	PUNCT
easat-950	535	4	it	it	PRON
easat-950	535	5	would	would	AUX
easat-950	535	6	be	be	AUX
easat-950	535	7	interesting	interesting	ADJ
easat-950	535	8	to	to	PART
easat-950	535	9	examine	examine	VERB
easat-950	535	10	the	the	DET
easat-950	535	11	moderating	moderate	VERB
easat-950	535	12	role	role	NOUN
easat-950	535	13	of	of	ADP
easat-950	535	14	some	some	DET
easat-950	535	15	factors	factor	NOUN
easat-950	535	16	in	in	ADP
easat-950	535	17	the	the	DET
easat-950	535	18	relationship	relationship	NOUN
easat-950	535	19	between	between	ADP
easat-950	535	20	esg	esg	PROPN
easat-950	535	21	and	and	CCONJ
easat-950	535	22	the	the	DET
easat-950	535	23	firm	firm	NOUN
easat-950	535	24	’s	’s	PART
easat-950	535	25	performance	performance	NOUN
easat-950	535	26	.	.	PUNCT
easat-950	536	1	moreover	moreover	ADV
easat-950	536	2	,	,	PUNCT
easat-950	536	3	the	the	DET
easat-950	536	4	correlation	correlation	NOUN
easat-950	536	5	analysis	analysis	NOUN
easat-950	536	6	between	between	ADP
easat-950	536	7	the	the	DET
easat-950	536	8	variables	variable	NOUN
easat-950	536	9	shows	show	VERB
easat-950	536	10	that	that	SCONJ
easat-950	536	11	all	all	DET
easat-950	536	12	three	three	NUM
easat-950	536	13	independent	independent	ADJ
easat-950	536	14	variables	variable	NOUN
easat-950	536	15	are	be	AUX
easat-950	536	16	highly	highly	ADV
easat-950	536	17	correlated	correlate	VERB
easat-950	536	18	(	(	PUNCT
easat-950	536	19	table	table	NOUN
easat-950	536	20	14	14	NUM
easat-950	536	21	)	)	PUNCT
easat-950	536	22	.	.	PUNCT
easat-950	537	1	thus	thus	ADV
easat-950	537	2	,	,	PUNCT
easat-950	537	3	future	future	ADJ
easat-950	537	4	studies	study	NOUN
easat-950	537	5	should	should	AUX
easat-950	537	6	study	study	VERB
easat-950	537	7	the	the	DET
easat-950	537	8	three	three	NUM
easat-950	537	9	pillars	pillar	NOUN
easat-950	537	10	of	of	ADP
easat-950	537	11	esg	esg	PROPN
easat-950	537	12	to	to	PART
easat-950	537	13	understand	understand	VERB
easat-950	537	14	their	their	PRON
easat-950	537	15	relationship	relationship	NOUN
easat-950	537	16	and	and	CCONJ
easat-950	537	17	identify	identify	VERB
easat-950	537	18	factors	factor	NOUN
easat-950	537	19	(	(	PUNCT
easat-950	537	20	x	x	X
easat-950	537	21	)	)	PUNCT
easat-950	537	22	that	that	PRON
easat-950	537	23	cause	cause	VERB
easat-950	537	24	the	the	DET
easat-950	537	25	high	high	ADJ
easat-950	537	26	correlation	correlation	NOUN
easat-950	537	27	between	between	ADP
easat-950	537	28	each	each	DET
easat-950	537	29	respective	respective	ADJ
easat-950	537	30	pillar	pillar	NOUN
easat-950	537	31	(	(	PUNCT
easat-950	537	32	figure	figure	NOUN
easat-950	537	33	3	3	NUM
easat-950	537	34	)	)	PUNCT
easat-950	537	35	.	.	PUNCT
easat-950	538	1	the	the	DET
easat-950	538	2	findings	finding	NOUN
easat-950	538	3	could	could	AUX
easat-950	538	4	establish	establish	VERB
easat-950	538	5	indirect	indirect	ADJ
easat-950	538	6	relationships	relationship	NOUN
easat-950	538	7	when	when	SCONJ
easat-950	538	8	predicting	predict	VERB
easat-950	538	9	the	the	DET
easat-950	538	10	financial	financial	ADJ
easat-950	538	11	performance	performance	NOUN
easat-950	538	12	of	of	ADP
easat-950	538	13	companies	company	NOUN
easat-950	538	14	.	.	PUNCT
easat-950	539	1	table	table	NOUN
easat-950	539	2	14	14	NUM
easat-950	539	3	.	.	PUNCT
easat-950	540	1	correlation	correlation	NOUN
easat-950	540	2	matrix	matrix	NOUN
easat-950	540	3	.	.	PUNCT
easat-950	541	1	variables	variable	NOUN
easat-950	541	2	roe	roe	PROPN
easat-950	541	3	ep	ep	PROPN
easat-950	541	4	sp	sp	PROPN
easat-950	541	5	gp	gp	PROPN
easat-950	541	6	roe	roe	PROPN
easat-950	541	7	1	1	NUM
easat-950	541	8	ep	ep	PROPN
easat-950	541	9	0.050	0.050	NUM
easat-950	541	10	1	1	NUM
easat-950	541	11	sp	sp	ADP
easat-950	541	12	0.214	0.214	NUM
easat-950	541	13	0.705	0.705	NUM
easat-950	541	14	1	1	NUM
easat-950	541	15	gp	gp	NOUN
easat-950	541	16	0.208	0.208	NUM
easat-950	541	17	0.451	0.451	NUM
easat-950	541	18	0.602	0.602	NUM
easat-950	541	19	1	1	NUM
easat-950	541	20	figure	figure	NOUN
easat-950	541	21	3	3	NUM
easat-950	541	22	.	.	PUNCT
easat-950	541	23	correlations	correlation	NOUN
easat-950	541	24	between	between	ADP
easat-950	541	25	independent	independent	ADJ
easat-950	541	26	variables	variable	NOUN
easat-950	541	27	.	.	PUNCT
easat-950	542	1	funding	funding	NOUN
easat-950	542	2	:	:	PUNCT
easat-950	542	3	this	this	DET
easat-950	542	4	study	study	NOUN
easat-950	542	5	received	receive	VERB
easat-950	542	6	no	no	DET
easat-950	542	7	specific	specific	ADJ
easat-950	542	8	financial	financial	ADJ
easat-950	542	9	support	support	NOUN
easat-950	542	10	.	.	PUNCT
easat-950	543	1	the	the	DET
easat-950	543	2	apc	apc	PROPN
easat-950	543	3	was	be	AUX
easat-950	543	4	funded	fund	VERB
easat-950	543	5	by	by	ADP
easat-950	543	6	the	the	DET
easat-950	543	7	faculty	faculty	NOUN
easat-950	543	8	of	of	ADP
easat-950	543	9	accountancy	accountancy	NOUN
easat-950	543	10	,	,	PUNCT
easat-950	543	11	universititeknologi	universititeknologi	PROPN
easat-950	543	12	mara	mara	PROPN
easat-950	543	13	selangor	selangor	PROPN
easat-950	543	14	branch	branch	PROPN
easat-950	543	15	,	,	PUNCT
easat-950	543	16	malaysia	malaysia	PROPN
easat-950	543	17	.	.	PUNCT
easat-950	544	1	institutional	institutional	ADJ
easat-950	544	2	review	review	PROPN
easat-950	544	3	board	board	NOUN
easat-950	544	4	statement	statement	NOUN
easat-950	544	5	:	:	PUNCT
easat-950	544	6	not	not	PART
easat-950	544	7	applicable	applicable	ADJ
easat-950	544	8	.	.	PUNCT
easat-950	545	1	transparency	transparency	NOUN
easat-950	545	2	:	:	PUNCT
easat-950	545	3	the	the	DET
easat-950	545	4	author	author	NOUN
easat-950	545	5	confirms	confirm	VERB
easat-950	545	6	that	that	SCONJ
easat-950	545	7	the	the	DET
easat-950	545	8	manuscript	manuscript	NOUN
easat-950	545	9	is	be	AUX
easat-950	545	10	an	an	DET
easat-950	545	11	honest	honest	ADJ
easat-950	545	12	,	,	PUNCT
easat-950	545	13	accurate	accurate	ADJ
easat-950	545	14	,	,	PUNCT
easat-950	545	15	and	and	CCONJ
easat-950	545	16	transparent	transparent	ADJ
easat-950	545	17	account	account	NOUN
easat-950	545	18	of	of	ADP
easat-950	545	19	the	the	DET
easat-950	545	20	study	study	NOUN
easat-950	545	21	;	;	PUNCT
easat-950	545	22	that	that	SCONJ
easat-950	545	23	no	no	DET
easat-950	545	24	vital	vital	ADJ
easat-950	545	25	features	feature	NOUN
easat-950	545	26	of	of	ADP
easat-950	545	27	the	the	DET
easat-950	545	28	study	study	NOUN
easat-950	545	29	have	have	AUX
easat-950	545	30	been	be	AUX
easat-950	545	31	omitted	omit	VERB
easat-950	545	32	;	;	PUNCT
easat-950	545	33	and	and	CCONJ
easat-950	545	34	that	that	SCONJ
easat-950	545	35	any	any	DET
easat-950	545	36	discrepancies	discrepancy	NOUN
easat-950	545	37	from	from	ADP
easat-950	545	38	the	the	DET
easat-950	545	39	study	study	NOUN
easat-950	545	40	as	as	SCONJ
easat-950	545	41	planned	plan	VERB
easat-950	545	42	have	have	AUX
easat-950	545	43	been	be	AUX
easat-950	545	44	explained	explain	VERB
easat-950	545	45	.	.	PUNCT
easat-950	546	1	this	this	DET
easat-950	546	2	study	study	NOUN
easat-950	546	3	followed	follow	VERB
easat-950	546	4	all	all	DET
easat-950	546	5	ethical	ethical	ADJ
easat-950	546	6	practices	practice	NOUN
easat-950	546	7	during	during	ADP
easat-950	546	8	writing	writing	NOUN
easat-950	546	9	.	.	PUNCT
easat-950	547	1	255	255	NUM
easat-950	547	2	edelweiss	edelweiss	PROPN
easat-950	547	3	applied	apply	VERB
easat-950	547	4	science	science	NOUN
easat-950	547	5	and	and	CCONJ
easat-950	547	6	technology	technology	NOUN
easat-950	547	7	issn	issn	PROPN
easat-950	547	8	:	:	PUNCT
easat-950	547	9	2576	2576	NUM
easat-950	547	10	-	-	SYM
easat-950	547	11	8484	8484	NUM
easat-950	547	12	vol	vol	NOUN
easat-950	547	13	.	.	PROPN
easat-950	547	14	8	8	NUM
easat-950	547	15	,	,	PUNCT
easat-950	547	16	no	no	INTJ
easat-950	547	17	.	.	NOUN
easat-950	548	1	3	3	NUM
easat-950	548	2	:	:	SYM
easat-950	548	3	236	236	NUM
easat-950	548	4	-	-	SYM
easat-950	548	5	258	258	NUM
easat-950	548	6	,	,	PUNCT
easat-950	548	7	2024	2024	NUM
easat-950	548	8	doi	doi	NOUN
easat-950	548	9	:	:	PUNCT
easat-950	548	10	10.55214/25768484.v8i3.950	10.55214/25768484.v8i3.950	NUM
easat-950	548	11	©	©	PROPN
easat-950	548	12	2024	2024	NUM
easat-950	548	13	by	by	ADP
easat-950	548	14	the	the	DET
easat-950	548	15	authors	author	NOUN
easat-950	548	16	;	;	PUNCT
easat-950	548	17	licensee	licensee	PROPN
easat-950	548	18	learning	learning	NOUN
easat-950	548	19	gate	gate	VERB
easat-950	548	20	competing	compete	VERB
easat-950	548	21	interests	interest	NOUN
easat-950	548	22	:	:	PUNCT
easat-950	548	23	the	the	DET
easat-950	548	24	author	author	NOUN
easat-950	548	25	declares	declare	VERB
easat-950	548	26	that	that	SCONJ
easat-950	548	27	there	there	PRON
easat-950	548	28	are	be	VERB
easat-950	548	29	no	no	DET
easat-950	548	30	conflicts	conflict	NOUN
easat-950	548	31	of	of	ADP
easat-950	548	32	interests	interest	NOUN
easat-950	548	33	regarding	regard	VERB
easat-950	548	34	the	the	DET
easat-950	548	35	publication	publication	NOUN
easat-950	548	36	of	of	ADP
easat-950	548	37	this	this	DET
easat-950	548	38	paper	paper	NOUN
easat-950	548	39	.	.	PUNCT
easat-950	549	1	copyright	copyright	NOUN
easat-950	549	2	:	:	PUNCT
easat-950	549	3	©	©	PROPN
easat-950	549	4	2024	2024	NUM
easat-950	549	5	by	by	ADP
easat-950	549	6	the	the	DET
easat-950	549	7	author	author	NOUN
easat-950	549	8	.	.	PUNCT
easat-950	550	1	this	this	DET
easat-950	550	2	article	article	NOUN
easat-950	550	3	is	be	AUX
easat-950	550	4	an	an	DET
easat-950	550	5	open	open	ADJ
easat-950	550	6	access	access	NOUN
easat-950	550	7	article	article	NOUN
easat-950	550	8	distributed	distribute	VERB
easat-950	550	9	under	under	ADP
easat-950	550	10	the	the	DET
easat-950	550	11	terms	term	NOUN
easat-950	550	12	and	and	CCONJ
easat-950	550	13	conditions	condition	NOUN
easat-950	550	14	of	of	ADP
easat-950	550	15	the	the	DET
easat-950	550	16	creative	creative	ADJ
easat-950	550	17	commons	common	NOUN
easat-950	550	18	attribution	attribution	NOUN
easat-950	550	19	(	(	PUNCT
easat-950	550	20	cc	cc	NOUN
easat-950	550	21	by	by	ADP
easat-950	550	22	)	)	PUNCT
easat-950	550	23	license	license	NOUN
easat-950	550	24	(	(	PUNCT
easat-950	550	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-950	550	26	)	)	PUNCT
easat-950	550	27	.	.	PUNCT
easat-950	551	1	references	reference	NOUN
easat-950	551	2	[	[	X
easat-950	551	3	1	1	NUM
easat-950	551	4	]	]	PUNCT
easat-950	551	5	r.	r.	PROPN
easat-950	551	6	threlfall	threlfall	PROPN
easat-950	551	7	,	,	PUNCT
easat-950	551	8	a.	a.	NOUN
easat-950	551	9	king	king	NOUN
easat-950	551	10	,	,	PUNCT
easat-950	551	11	and	and	CCONJ
easat-950	551	12	j.	j.	PROPN
easat-950	551	13	shulman	shulman	PROPN
easat-950	551	14	,	,	PUNCT
easat-950	551	15	"	"	PUNCT
easat-950	551	16	the	the	DET
easat-950	551	17	time	time	NOUN
easat-950	551	18	has	have	AUX
easat-950	551	19	come	come	VERB
easat-950	551	20	—	—	PUNCT
easat-950	551	21	kpmg	kpmg	PROPN
easat-950	551	22	global	global	PROPN
easat-950	551	23	.	.	PUNCT
easat-950	552	1	kpmg	kpmg	PROPN
easat-950	552	2	,	,	PUNCT
easat-950	552	3	"	"	PUNCT
easat-950	552	4	retrieved	retrieve	VERB
easat-950	552	5	:	:	PUNCT
easat-950	552	6	https://kpmg.com/xx/en/home/insights/2020/11/the-time-has-come-survey-of-sustainability-reporting.html	https://kpmg.com/xx/en/home/insights/2020/11/the-time-has-come-survey-of-sustainability-reporting.html	NOUN
easat-950	552	7	.	.	PUNCT
easat-950	553	1	2023	2023	NUM
easat-950	553	2	.	.	PUNCT
easat-950	554	1	[	[	X
easat-950	554	2	2	2	NUM
easat-950	554	3	]	]	X
easat-950	554	4	d.	d.	PROPN
easat-950	554	5	moellendorf	moellendorf	PROPN
easat-950	554	6	,	,	PUNCT
easat-950	554	7	global	global	ADJ
easat-950	554	8	poverty	poverty	NOUN
easat-950	554	9	and	and	CCONJ
easat-950	554	10	responsibility	responsibility	NOUN
easat-950	554	11	for	for	ADP
easat-950	554	12	climate	climate	NOUN
easat-950	554	13	change	change	NOUN
easat-950	554	14	mitigation	mitigation	NOUN
easat-950	554	15	policy	policy	NOUN
easat-950	554	16	.	.	PUNCT
easat-950	555	1	in	in	ADP
easat-950	555	2	d.	d.	PROPN
easat-950	555	3	moellendorf	moellendorf	PROPN
easat-950	555	4	(	(	PUNCT
easat-950	555	5	ed	ed	NOUN
easat-950	555	6	.	.	PUNCT
easat-950	555	7	)	)	PUNCT
easat-950	555	8	,	,	PUNCT
easat-950	555	9	mobilizing	mobilize	VERB
easat-950	555	10	hope	hope	NOUN
easat-950	555	11	:	:	PUNCT
easat-950	555	12	climate	climate	NOUN
easat-950	555	13	change	change	NOUN
easat-950	555	14	and	and	CCONJ
easat-950	555	15	global	global	ADJ
easat-950	555	16	poverty	poverty	NOUN
easat-950	555	17	.	.	PUNCT
easat-950	556	1	oxford	oxford	PROPN
easat-950	556	2	university	university	PROPN
easat-950	556	3	press	press	NOUN
easat-950	556	4	.	.	PUNCT
easat-950	557	1	https://doi.org/10.1093/oso/9780190875619.003.0005	https://doi.org/10.1093/oso/9780190875619.003.0005	NOUN
easat-950	557	2	,	,	PUNCT
easat-950	557	3	2022	2022	NUM
easat-950	557	4	.	.	PUNCT
easat-950	558	1	[	[	X
easat-950	558	2	3	3	X
easat-950	558	3	]	]	X
easat-950	558	4	g.	g.	PROPN
easat-950	558	5	pfajfar	pfajfar	PROPN
easat-950	558	6	,	,	PUNCT
easat-950	558	7	a.	a.	NOUN
easat-950	558	8	shoham	shoham	NOUN
easat-950	558	9	,	,	PUNCT
easat-950	558	10	a.	a.	NOUN
easat-950	558	11	małecka	małecka	NOUN
easat-950	558	12	,	,	PUNCT
easat-950	558	13	and	and	CCONJ
easat-950	558	14	m.	m.	NOUN
easat-950	558	15	zalaznik	zalaznik	PROPN
easat-950	558	16	,	,	PUNCT
easat-950	558	17	"	"	PUNCT
easat-950	558	18	value	value	NOUN
easat-950	558	19	of	of	ADP
easat-950	558	20	corporate	corporate	ADJ
easat-950	558	21	social	social	ADJ
easat-950	558	22	responsibility	responsibility	NOUN
easat-950	558	23	for	for	ADP
easat-950	558	24	multiple	multiple	ADJ
easat-950	558	25	stakeholders	stakeholder	NOUN
easat-950	558	26	and	and	CCONJ
easat-950	558	27	social	social	ADJ
easat-950	558	28	impact	impact	NOUN
easat-950	558	29	–	–	PUNCT
easat-950	558	30	relationship	relationship	NOUN
easat-950	558	31	marketing	marketing	NOUN
easat-950	558	32	perspective	perspective	NOUN
easat-950	558	33	,	,	PUNCT
easat-950	558	34	"	"	PUNCT
easat-950	558	35	journal	journal	NOUN
easat-950	558	36	of	of	ADP
easat-950	558	37	business	business	NOUN
easat-950	558	38	research	research	NOUN
easat-950	558	39	,	,	PUNCT
easat-950	558	40	vol	vol	NOUN
easat-950	558	41	.	.	PROPN
easat-950	559	1	143	143	NUM
easat-950	559	2	,	,	PUNCT
easat-950	559	3	pp	pp	ADJ
easat-950	559	4	.	.	PUNCT
easat-950	560	1	46	46	NUM
easat-950	560	2	-	-	SYM
easat-950	560	3	61	61	NUM
easat-950	560	4	,	,	PUNCT
easat-950	560	5	2022	2022	NUM
easat-950	560	6	.	.	PUNCT
easat-950	561	1	https://doi.org/10.1016/j.jbusres.2022.01.051	https://doi.org/10.1016/j.jbusres.2022.01.051	PROPN
easat-950	561	2	[	[	X
easat-950	561	3	4	4	X
easat-950	561	4	]	]	PUNCT
easat-950	561	5	j.	j.	PROPN
easat-950	561	6	courtnell	courtnell	PROPN
easat-950	561	7	,	,	PUNCT
easat-950	561	8	"	"	PUNCT
easat-950	561	9	esg	esg	NOUN
easat-950	561	10	reporting	reporting	NOUN
easat-950	561	11	:	:	PUNCT
easat-950	561	12	how	how	SCONJ
easat-950	561	13	does	do	AUX
easat-950	561	14	it	it	PRON
easat-950	561	15	differ	differ	VERB
easat-950	561	16	from	from	ADP
easat-950	561	17	sustainability	sustainability	NOUN
easat-950	561	18	reporting	reporting	NOUN
easat-950	561	19	?	?	PUNCT
easat-950	562	1	green	green	ADJ
easat-950	562	2	business	business	PROPN
easat-950	562	3	bureau	bureau	NOUN
easat-950	562	4	,	,	PUNCT
easat-950	562	5	"	"	PUNCT
easat-950	562	6	retrieved	retrieve	VERB
easat-950	562	7	:	:	PUNCT
easat-950	562	8	https://www.greenbusinessbenchmark.com	https://www.greenbusinessbenchmark.com	X
easat-950	562	9	.	.	PUNCT
easat-950	563	1	2022	2022	NUM
easat-950	563	2	.	.	PUNCT
easat-950	564	1	[	[	X
easat-950	564	2	5	5	X
easat-950	564	3	]	]	PUNCT
easat-950	564	4	j.	j.	PROPN
easat-950	564	5	wu	wu	PROPN
easat-950	564	6	,	,	PUNCT
easat-950	564	7	"	"	PUNCT
easat-950	564	8	esg	esg	PROPN
easat-950	564	9	outlook	outlook	NOUN
easat-950	564	10	2022	2022	NUM
easat-950	564	11	:	:	PUNCT
easat-950	564	12	the	the	DET
easat-950	564	13	future	future	NOUN
easat-950	564	14	of	of	ADP
easat-950	564	15	esg	esg	PROPN
easat-950	564	16	investing	investing	NOUN
easat-950	564	17	.	.	PUNCT
easat-950	565	1	j.p	j.p	PROPN
easat-950	565	2	.	.	PROPN
easat-950	565	3	morgan	morgan	PROPN
easat-950	565	4	asset	asset	NOUN
easat-950	565	5	management	management	NOUN
easat-950	565	6	,	,	PUNCT
easat-950	565	7	"	"	PUNCT
easat-950	565	8	retrieved	retrieve	VERB
easat-950	565	9	:	:	PUNCT
easat-950	565	10	https://am.jpmorgan.com/lu/en/asset-management/adv/investment-themes/sustainable-investing/future-of-esginvesting/.	https://am.jpmorgan.com/lu/en/asset-management/adv/investment-themes/sustainable-investing/future-of-esginvesting/.	NOUN
easat-950	565	11	2022	2022	NUM
easat-950	565	12	.	.	PUNCT
easat-950	566	1	[	[	X
easat-950	566	2	6	6	NUM
easat-950	566	3	]	]	X
easat-950	566	4	d.	d.	PROPN
easat-950	566	5	luo	luo	PROPN
easat-950	566	6	,	,	PUNCT
easat-950	566	7	"	"	PUNCT
easat-950	566	8	esg	esg	PROPN
easat-950	566	9	,	,	PUNCT
easat-950	566	10	liquidity	liquidity	NOUN
easat-950	566	11	,	,	PUNCT
easat-950	566	12	and	and	CCONJ
easat-950	566	13	stock	stock	NOUN
easat-950	566	14	returns	return	NOUN
easat-950	566	15	,	,	PUNCT
easat-950	566	16	"	"	PUNCT
easat-950	566	17	journal	journal	NOUN
easat-950	566	18	of	of	ADP
easat-950	566	19	international	international	ADJ
easat-950	566	20	financial	financial	ADJ
easat-950	566	21	markets	market	NOUN
easat-950	566	22	,	,	PUNCT
easat-950	566	23	institutions	institution	NOUN
easat-950	566	24	and	and	CCONJ
easat-950	566	25	money	money	NOUN
easat-950	566	26	,	,	PUNCT
easat-950	566	27	vol	vol	NOUN
easat-950	566	28	.	.	PROPN
easat-950	567	1	78	78	NUM
easat-950	567	2	,	,	PUNCT
easat-950	567	3	p.	p.	NOUN
easat-950	567	4	101526	101526	NUM
easat-950	567	5	,	,	PUNCT
easat-950	567	6	2022	2022	NUM
easat-950	567	7	.	.	PUNCT
easat-950	568	1	https://doi.org/10.1016/j.intfin.2022.101526	https://doi.org/10.1016/j.intfin.2022.101526	PROPN
easat-950	569	1	[	[	X
easat-950	569	2	7	7	NUM
easat-950	569	3	]	]	SYM
easat-950	569	4	finsmes	finsme	NOUN
easat-950	569	5	,	,	PUNCT
easat-950	569	6	"	"	PUNCT
easat-950	569	7	why	why	SCONJ
easat-950	569	8	is	be	AUX
easat-950	569	9	esg	esg	PROPN
easat-950	569	10	so	so	ADV
easat-950	569	11	important	important	ADJ
easat-950	569	12	?	?	PUNCT
easat-950	570	1	finsmes	finsme	NOUN
easat-950	570	2	,	,	PUNCT
easat-950	570	3	"	"	PUNCT
easat-950	570	4	retrieved	retrieve	VERB
easat-950	570	5	:	:	PUNCT
easat-950	570	6	https://www.finsmes.com/2022/10/why-is-esg-soimportant.html	https://www.finsmes.com/2022/10/why-is-esg-soimportant.html	PROPN
easat-950	570	7	.	.	PUNCT
easat-950	570	8	2022	2022	NUM
easat-950	570	9	.	.	PUNCT
easat-950	571	1	[	[	X
easat-950	571	2	8	8	NUM
easat-950	571	3	]	]	PUNCT
easat-950	571	4	a.	a.	NOUN
easat-950	571	5	delubac	delubac	PROPN
easat-950	571	6	,	,	PUNCT
easat-950	571	7	"	"	PUNCT
easat-950	571	8	what	what	PRON
easat-950	571	9	is	be	AUX
easat-950	571	10	sustainability	sustainability	NOUN
easat-950	571	11	reporting	reporting	NOUN
easat-950	571	12	and	and	CCONJ
easat-950	571	13	why	why	SCONJ
easat-950	571	14	is	be	AUX
easat-950	571	15	it	it	PRON
easat-950	571	16	important	important	ADJ
easat-950	571	17	?	?	PUNCT
easat-950	571	18	greenly	greenly	ADJ
easat-950	571	19	,	,	PUNCT
easat-950	571	20	"	"	PUNCT
easat-950	571	21	retrieved	retrieve	VERB
easat-950	571	22	:	:	PUNCT
easat-950	571	23	https://greenly.earth/en-us/blog/company-guide/what-is-sustainability-reporting-and-why-is-it-important	https://greenly.earth/en-us/blog/company-guide/what-is-sustainability-reporting-and-why-is-it-important	ADJ
easat-950	571	24	.	.	PUNCT
easat-950	572	1	2023	2023	NUM
easat-950	572	2	.	.	PUNCT
easat-950	573	1	[	[	X
easat-950	573	2	9	9	NUM
easat-950	573	3	]	]	X
easat-950	573	4	n.	n.	PROPN
easat-950	573	5	saini	saini	PROPN
easat-950	573	6	,	,	PUNCT
easat-950	573	7	a.	a.	PROPN
easat-950	573	8	antil	antil	PROPN
easat-950	573	9	,	,	PUNCT
easat-950	573	10	a.	a.	NOUN
easat-950	573	11	gunasekaran	gunasekaran	NOUN
easat-950	573	12	,	,	PUNCT
easat-950	573	13	k.	k.	PROPN
easat-950	573	14	malik	malik	PROPN
easat-950	573	15	,	,	PUNCT
easat-950	573	16	and	and	CCONJ
easat-950	573	17	s.	s.	PROPN
easat-950	573	18	balakumar	balakumar	PROPN
easat-950	573	19	,	,	PUNCT
easat-950	573	20	"	"	PUNCT
easat-950	573	21	environment	environment	NOUN
easat-950	573	22	-	-	PUNCT
easat-950	573	23	social	social	ADJ
easat-950	573	24	-	-	PUNCT
easat-950	573	25	governance	governance	NOUN
easat-950	573	26	disclosures	disclosure	NOUN
easat-950	573	27	nexus	nexus	ADV
easat-950	573	28	between	between	ADP
easat-950	573	29	financial	financial	ADJ
easat-950	573	30	performance	performance	NOUN
easat-950	573	31	:	:	PUNCT
easat-950	573	32	a	a	DET
easat-950	573	33	sustainable	sustainable	ADJ
easat-950	573	34	value	value	NOUN
easat-950	573	35	chain	chain	NOUN
easat-950	573	36	approach	approach	NOUN
easat-950	573	37	,	,	PUNCT
easat-950	573	38	"	"	PUNCT
easat-950	573	39	resources	resource	NOUN
easat-950	573	40	,	,	PUNCT
easat-950	573	41	conservation	conservation	NOUN
easat-950	573	42	and	and	CCONJ
easat-950	573	43	recycling	recycling	NOUN
easat-950	573	44	,	,	PUNCT
easat-950	573	45	vol	vol	NOUN
easat-950	573	46	.	.	PROPN
easat-950	573	47	186	186	NUM
easat-950	573	48	,	,	PUNCT
easat-950	573	49	p.	p.	NOUN
easat-950	573	50	106571	106571	NUM
easat-950	573	51	,	,	PUNCT
easat-950	573	52	2022	2022	NUM
easat-950	573	53	.	.	PUNCT
easat-950	574	1	https://doi.org/10.1016/j.resconrec.2022.106571	https://doi.org/10.1016/j.resconrec.2022.106571	PROPN
easat-950	574	2	[	[	X
easat-950	574	3	10	10	NUM
easat-950	574	4	]	]	X
easat-950	574	5	w.	w.	PROPN
easat-950	574	6	henisz	henisz	PROPN
easat-950	574	7	,	,	PUNCT
easat-950	574	8	t.	t.	PROPN
easat-950	574	9	koller	koller	PROPN
easat-950	574	10	,	,	PUNCT
easat-950	574	11	and	and	CCONJ
easat-950	574	12	r.	r.	PROPN
easat-950	574	13	nuttall	nuttall	PROPN
easat-950	574	14	,	,	PUNCT
easat-950	574	15	"	"	PUNCT
easat-950	574	16	five	five	NUM
easat-950	574	17	ways	way	NOUN
easat-950	574	18	that	that	PRON
easat-950	574	19	esg	esg	NOUN
easat-950	574	20	creates	create	VERB
easat-950	574	21	value	value	NOUN
easat-950	574	22	.	.	PUNCT
easat-950	575	1	mckinsey	mckinsey	NOUN
easat-950	575	2	,	,	PUNCT
easat-950	575	3	"	"	PUNCT
easat-950	575	4	retrieved	retrieve	VERB
easat-950	575	5	:	:	PUNCT
easat-950	575	6	https://www.mckinsey.com/capabilities/strategy-and-corporate-finance/our-insights/five-ways-that-esg-createsvalue	https://www.mckinsey.com/capabilities/strategy-and-corporate-finance/our-insights/five-ways-that-esg-createsvalue	NOUN
easat-950	575	7	.	.	PUNCT
easat-950	575	8	2019	2019	NUM
easat-950	575	9	.	.	PUNCT
easat-950	576	1	[	[	X
easat-950	576	2	11	11	NUM
easat-950	576	3	]	]	PUNCT
easat-950	576	4	m.	m.	NOUN
easat-950	576	5	aydoğmuş	aydoğmuş	PROPN
easat-950	576	6	,	,	PUNCT
easat-950	576	7	g.	g.	PROPN
easat-950	576	8	gülay	gülay	PROPN
easat-950	576	9	,	,	PUNCT
easat-950	576	10	and	and	CCONJ
easat-950	576	11	k.	k.	PROPN
easat-950	576	12	ergun	ergun	PROPN
easat-950	576	13	,	,	PUNCT
easat-950	576	14	"	"	PUNCT
easat-950	576	15	impact	impact	NOUN
easat-950	576	16	of	of	ADP
easat-950	576	17	esg	esg	NOUN
easat-950	576	18	performance	performance	NOUN
easat-950	576	19	on	on	ADP
easat-950	576	20	firm	firm	ADJ
easat-950	576	21	value	value	NOUN
easat-950	576	22	and	and	CCONJ
easat-950	576	23	profitability	profitability	NOUN
easat-950	576	24	,	,	PUNCT
easat-950	576	25	"	"	PUNCT
easat-950	576	26	borsa	borsa	PROPN
easat-950	576	27	istanbul	istanbul	PROPN
easat-950	576	28	review	review	PROPN
easat-950	576	29	,	,	PUNCT
easat-950	576	30	vol	vol	NOUN
easat-950	576	31	.	.	PROPN
easat-950	576	32	22	22	NUM
easat-950	576	33	,	,	PUNCT
easat-950	576	34	pp	pp	ADJ
easat-950	576	35	.	.	PUNCT
easat-950	577	1	s119	s119	PROPN
easat-950	577	2	–	–	PUNCT
easat-950	577	3	s127	s127	PROPN
easat-950	577	4	,	,	PUNCT
easat-950	577	5	2022	2022	NUM
easat-950	577	6	.	.	PUNCT
easat-950	578	1	https://doi.org/10.1016/j.bir.2022.11.006	https://doi.org/10.1016/j.bir.2022.11.006	ADJ
easat-950	578	2	[	[	X
easat-950	578	3	12	12	NUM
easat-950	578	4	]	]	PUNCT
easat-950	578	5	j.	j.	PROPN
easat-950	578	6	shin	shin	PROPN
easat-950	578	7	,	,	PUNCT
easat-950	578	8	j.	j.	PROPN
easat-950	578	9	j.	j.	PROPN
easat-950	578	10	moon	moon	PROPN
easat-950	578	11	,	,	PUNCT
easat-950	578	12	and	and	CCONJ
easat-950	578	13	j.	j.	PROPN
easat-950	578	14	kang	kang	PROPN
easat-950	578	15	,	,	PUNCT
easat-950	578	16	"	"	PUNCT
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easat-950	578	19	esg	esg	PROPN
easat-950	578	20	pay	pay	VERB
easat-950	578	21	?	?	PUNCT
easat-950	579	1	the	the	DET
easat-950	579	2	role	role	NOUN
easat-950	579	3	of	of	ADP
easat-950	579	4	national	national	ADJ
easat-950	579	5	culture	culture	NOUN
easat-950	579	6	in	in	ADP
easat-950	579	7	moderating	moderate	VERB
easat-950	579	8	the	the	DET
easat-950	579	9	relationship	relationship	NOUN
easat-950	579	10	between	between	ADP
easat-950	579	11	esg	esg	NOUN
easat-950	579	12	performance	performance	NOUN
easat-950	579	13	and	and	CCONJ
easat-950	579	14	financial	financial	ADJ
easat-950	579	15	performance	performance	NOUN
easat-950	579	16	,	,	PUNCT
easat-950	579	17	"	"	PUNCT
easat-950	579	18	international	international	ADJ
easat-950	579	19	business	business	NOUN
easat-950	579	20	review	review	PROPN
easat-950	579	21	,	,	PUNCT
easat-950	579	22	vol	vol	NOUN
easat-950	579	23	.	.	PROPN
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easat-950	579	25	,	,	PUNCT
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easat-950	579	27	.	.	NOUN
easat-950	579	28	3	3	NUM
easat-950	579	29	,	,	PUNCT
easat-950	579	30	p.	p.	NOUN
easat-950	579	31	102071	102071	NUM
easat-950	579	32	,	,	PUNCT
easat-950	579	33	2023	2023	NUM
easat-950	579	34	.	.	PUNCT
easat-950	580	1	https://doi.org/10.1016/j.ibusrev.2022.102071	https://doi.org/10.1016/j.ibusrev.2022.102071	ADJ
easat-950	580	2	[	[	X
easat-950	580	3	13	13	NUM
easat-950	580	4	]	]	PUNCT
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easat-950	580	6	,	,	PUNCT
easat-950	580	7	"	"	PUNCT
easat-950	580	8	japan	japan	PROPN
easat-950	580	9	exchange	exchange	PROPN
easat-950	580	10	group	group	NOUN
easat-950	580	11	and	and	CCONJ
easat-950	580	12	tokyo	tokyo	PROPN
easat-950	580	13	stock	stock	NOUN
easat-950	580	14	exchange	exchange	NOUN
easat-950	580	15	publish	publish	VERB
easat-950	580	16	esg	esg	PROPN
easat-950	580	17	disclosure	disclosure	NOUN
easat-950	580	18	handbook	handbook	NOUN
easat-950	581	1	|	|	ADV
easat-950	581	2	the	the	DET
easat-950	581	3	world	world	PROPN
easat-950	581	4	federation	federation	PROPN
easat-950	581	5	of	of	ADP
easat-950	581	6	exchanges	exchange	NOUN
easat-950	581	7	,	,	PUNCT
easat-950	581	8	"	"	PUNCT
easat-950	581	9	retrieved	retrieve	VERB
easat-950	581	10	:	:	PUNCT
easat-950	581	11	https://focus.world-exchanges.org/articles/japan-esg-disclosure	https://focus.world-exchanges.org/articles/japan-esg-disclosure	PROPN
easat-950	581	12	.	.	PROPN
easat-950	581	13	2020	2020	NUM
easat-950	581	14	.	.	PUNCT
easat-950	582	1	[	[	X
easat-950	582	2	14	14	NUM
easat-950	582	3	]	]	X
easat-950	582	4	j.	j.	PROPN
easat-950	582	5	usami	usami	PROPN
easat-950	582	6	,	,	PUNCT
easat-950	582	7	n.	n.	PROPN
easat-950	582	8	hansen	hansen	PROPN
easat-950	582	9	,	,	PUNCT
easat-950	582	10	a.	a.	PROPN
easat-950	582	11	m.	m.	PROPN
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easat-950	582	13	,	,	PUNCT
easat-950	582	14	s.	s.	PROPN
easat-950	582	15	asayama	asayama	PROPN
easat-950	582	16	,	,	PUNCT
easat-950	582	17	m.	m.	NOUN
easat-950	582	18	hyuga	hyuga	PROPN
easat-950	582	19	,	,	PUNCT
easat-950	582	20	and	and	CCONJ
easat-950	582	21	y.	y.	PROPN
easat-950	582	22	iwai	iwai	PROPN
easat-950	582	23	,	,	PUNCT
easat-950	582	24	"	"	PUNCT
easat-950	582	25	shareholders	shareholder	NOUN
easat-950	582	26	’	'	PUNCT
easat-950	582	27	general	general	ADJ
easat-950	582	28	meetings	meeting	NOUN
easat-950	582	29	:	:	PUNCT
easat-950	582	30	the	the	DET
easat-950	582	31	trend	trend	NOUN
easat-950	582	32	of	of	ADP
easat-950	582	33	shareholders	shareholder	NOUN
easat-950	582	34	’	'	PUNCT
easat-950	582	35	viewing	view	VERB
easat-950	582	36	esg	esg	NOUN
easat-950	582	37	as	as	ADV
easat-950	582	38	important	important	ADJ
easat-950	582	39	is	be	AUX
easat-950	582	40	steadily	steadily	ADV
easat-950	582	41	increasing	increase	VERB
easat-950	582	42	|	|	ADV
easat-950	582	43	white	white	ADJ
easat-950	582	44	&	&	CCONJ
easat-950	582	45	case	case	PROPN
easat-950	582	46	llp	llp	PROPN
easat-950	582	47	,	,	PUNCT
easat-950	582	48	"	"	PUNCT
easat-950	582	49	retrieved	retrieve	VERB
easat-950	582	50	:	:	PUNCT
easat-950	582	51	https://www.whitecase.com/insight-alert/shareholders-general-meetings-trend-shareholders-viewing-esgimportant-steadily	https://www.whitecase.com/insight-alert/shareholders-general-meetings-trend-shareholders-viewing-esgimportant-steadily	ADV
easat-950	582	52	.	.	PUNCT
easat-950	582	53	2021	2021	NUM
easat-950	582	54	.	.	PUNCT
easat-950	583	1	[	[	X
easat-950	583	2	15	15	NUM
easat-950	583	3	]	]	X
easat-950	583	4	y.	y.	PROPN
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easat-950	583	6	,	,	PUNCT
easat-950	583	7	x.	x.	PROPN
easat-950	583	8	li	li	PROPN
easat-950	583	9	,	,	PUNCT
easat-950	583	10	and	and	CCONJ
easat-950	583	11	x.	x.	PROPN
easat-950	583	12	càmara	càmara	PROPN
easat-950	583	13	-	-	PUNCT
easat-950	583	14	turull	turull	NOUN
easat-950	583	15	,	,	PUNCT
easat-950	583	16	"	"	PUNCT
easat-950	583	17	exploring	explore	VERB
easat-950	583	18	the	the	DET
easat-950	583	19	impact	impact	NOUN
easat-950	583	20	of	of	ADP
easat-950	583	21	sustainability	sustainability	NOUN
easat-950	583	22	(	(	PUNCT
easat-950	583	23	esg	esg	NOUN
easat-950	583	24	)	)	PUNCT
easat-950	583	25	disclosure	disclosure	NOUN
easat-950	583	26	on	on	ADP
easat-950	583	27	firm	firm	ADJ
easat-950	583	28	value	value	NOUN
easat-950	583	29	and	and	CCONJ
easat-950	583	30	financial	financial	ADJ
easat-950	583	31	performance	performance	NOUN
easat-950	583	32	(	(	PUNCT
easat-950	583	33	fp	fp	X
easat-950	583	34	)	)	PUNCT
easat-950	583	35	in	in	ADP
easat-950	583	36	airline	airline	NOUN
easat-950	583	37	industry	industry	NOUN
easat-950	583	38	:	:	PUNCT
easat-950	583	39	the	the	DET
easat-950	583	40	moderating	moderate	VERB
easat-950	583	41	role	role	NOUN
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easat-950	583	43	size	size	NOUN
easat-950	583	44	and	and	CCONJ
easat-950	583	45	age	age	NOUN
easat-950	583	46	,	,	PUNCT
easat-950	583	47	"	"	PUNCT
easat-950	583	48	environment	environment	NOUN
easat-950	583	49	,	,	PUNCT
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easat-950	583	51	and	and	CCONJ
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easat-950	583	53	,	,	PUNCT
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easat-950	583	55	.	.	PROPN
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easat-950	583	57	,	,	PUNCT
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easat-950	583	59	.	.	NOUN
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easat-950	583	61	,	,	PUNCT
easat-950	583	62	pp	pp	ADJ
easat-950	583	63	.	.	PUNCT
easat-950	584	1	5052	5052	NUM
easat-950	584	2	-	-	SYM
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easat-950	584	4	,	,	PUNCT
easat-950	584	5	2022	2022	NUM
easat-950	584	6	.	.	PUNCT
easat-950	585	1	https://doi.org/10.1007/s10668-021-01649-w	https://doi.org/10.1007/s10668-021-01649-w	NOUN
easat-950	586	1	[	[	X
easat-950	586	2	16	16	NUM
easat-950	586	3	]	]	PUNCT
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easat-950	586	6	and	and	CCONJ
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easat-950	586	16	:	:	PUNCT
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easat-950	586	20	esg	esg	PROPN
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easat-950	586	22	,	,	PUNCT
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easat-950	586	31	.	.	PROPN
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easat-950	586	33	,	,	PUNCT
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easat-950	586	36	,	,	PUNCT
easat-950	586	37	2022	2022	NUM
easat-950	586	38	.	.	PUNCT
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easat-950	587	3	17	17	NUM
easat-950	587	4	]	]	PUNCT
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easat-950	587	7	and	and	CCONJ
easat-950	587	8	m.	m.	PROPN
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easat-950	587	38	,	,	PUNCT
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easat-950	587	40	.	.	PUNCT
easat-950	588	1	1871	1871	NUM
easat-950	588	2	-	-	SYM
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easat-950	588	4	,	,	PUNCT
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easat-950	588	6	.	.	PUNCT
easat-950	589	1	https://doi.org/10.1002/ijfe.1883	https://doi.org/10.1002/ijfe.1883	PROPN
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easat-950	590	2	18	18	NUM
easat-950	590	3	]	]	X
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easat-950	590	47	,	,	PUNCT
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easat-950	590	49	.	.	PUNCT
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easat-950	592	10	.	.	PUNCT
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easat-950	595	25	-	-	SYM
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easat-950	596	2	:	:	SYM
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easat-950	596	4	-	-	SYM
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easat-950	598	2	-	-	SYM
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easat-950	598	6	.	.	PUNCT
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easat-950	601	1	deloitte	deloitte	PROPN
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easat-950	601	5	"	"	PUNCT
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easat-950	603	36	,	,	PUNCT
easat-950	603	37	pp	pp	ADJ
easat-950	603	38	.	.	PUNCT
easat-950	604	1	2015	2015	NUM
easat-950	604	2	-	-	SYM
easat-950	604	3	2020	2020	NUM
easat-950	604	4	,	,	PUNCT
easat-950	604	5	2021	2021	NUM
easat-950	604	6	.	.	PUNCT
easat-950	605	1	[	[	X
easat-950	605	2	23	23	NUM
easat-950	605	3	]	]	X
easat-950	605	4	gsia	gsia	PROPN
easat-950	605	5	,	,	PUNCT
easat-950	605	6	"	"	PUNCT
easat-950	605	7	global	global	ADJ
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easat-950	605	9	investment	investment	NOUN
easat-950	605	10	review	review	NOUN
easat-950	605	11	2018	2018	NUM
easat-950	605	12	,	,	PUNCT
easat-950	605	13	"	"	PUNCT
easat-950	605	14	retrieved	retrieve	VERB
easat-950	605	15	:	:	PUNCT
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easat-950	605	17	.	.	NOUN
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easat-950	605	19	.	.	PUNCT
easat-950	606	1	[	[	X
easat-950	606	2	24	24	NUM
easat-950	606	3	]	]	PUNCT
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easat-950	606	6	,	,	PUNCT
easat-950	606	7	"	"	PUNCT
easat-950	606	8	the	the	DET
easat-950	606	9	global	global	ADJ
easat-950	606	10	competitiveness	competitiveness	NOUN
easat-950	606	11	report	report	NOUN
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easat-950	606	13	.	.	PUNCT
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easat-950	607	4	,	,	PUNCT
easat-950	607	5	"	"	PUNCT
easat-950	607	6	retrieved	retrieve	VERB
easat-950	607	7	:	:	PUNCT
easat-950	608	1	https://www3.weforum.org/docs/wef_theglobalcompetitivenessreport2019.pdf	https://www3.weforum.org/docs/wef_theglobalcompetitivenessreport2019.pdf	NOUN
easat-950	608	2	.	.	PROPN
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easat-950	608	4	.	.	PUNCT
easat-950	609	1	[	[	X
easat-950	609	2	25	25	NUM
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easat-950	609	8	corporate	corporate	ADJ
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easat-950	609	13	.	.	PUNCT
easat-950	610	1	sme	sme	PROPN
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easat-950	610	3	|	|	PROPN
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easat-950	610	5	in	in	ADP
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easat-950	610	7	,	,	PUNCT
easat-950	610	8	"	"	PUNCT
easat-950	610	9	retrieved	retrieve	VERB
easat-950	610	10	:	:	PUNCT
easat-950	610	11	https://www.smejapan.com/business-news/corporate-social-responsibility-in-japan/.	https://www.smejapan.com/business-news/corporate-social-responsibility-in-japan/.	PROPN
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easat-950	610	13	.	.	PUNCT
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easat-950	611	12	:	:	PUNCT
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easat-950	611	19	-	-	PUNCT
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easat-950	612	2	,	,	PUNCT
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easat-950	612	7	.	.	PUNCT
easat-950	613	1	2023	2023	NUM
easat-950	613	2	.	.	PUNCT
easat-950	614	1	[	[	X
easat-950	614	2	27	27	NUM
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easat-950	614	6	,	,	PUNCT
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easat-950	614	12	getting	get	VERB
easat-950	614	13	ready	ready	ADJ
easat-950	614	14	to	to	PART
easat-950	614	15	pivot	pivot	VERB
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easat-950	614	18	esg	esg	PROPN
easat-950	614	19	.	.	PUNCT
easat-950	615	1	nikkei	nikkei	PROPN
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easat-950	615	3	,	,	PUNCT
easat-950	615	4	"	"	PUNCT
easat-950	615	5	retrieved	retrieve	VERB
easat-950	615	6	:	:	PUNCT
easat-950	615	7	https://asia.nikkei.com/opinion/japan-inc.-is-getting-ready-to-pivot-away-from-esg	https://asia.nikkei.com/opinion/japan-inc.-is-getting-ready-to-pivot-away-from-esg	NOUN
easat-950	615	8	.	.	PUNCT
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easat-950	615	10	.	.	PUNCT
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easat-950	616	6	,	,	PUNCT
easat-950	616	7	"	"	PUNCT
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easat-950	616	10	:	:	PUNCT
easat-950	616	11	the	the	DET
easat-950	616	12	japanese	japanese	ADJ
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easat-950	616	19	.	.	PUNCT
easat-950	617	1	medium|social	medium|social	ADJ
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easat-950	617	4	,	,	PUNCT
easat-950	617	5	"	"	PUNCT
easat-950	617	6	retrieved	retrieve	VERB
easat-950	617	7	:	:	PUNCT
easat-950	617	8	https://medium.com/social-innovation-japan/sanpo-yoshi-japans-responsiblebusiness-philosophy-15db037a840e	https://medium.com/social-innovation-japan/sanpo-yoshi-japans-responsiblebusiness-philosophy-15db037a840e	NOUN
easat-950	617	9	.	.	PUNCT
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easat-950	617	11	.	.	PUNCT
easat-950	618	1	[	[	X
easat-950	618	2	29	29	NUM
easat-950	618	3	]	]	X
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easat-950	618	8	"	"	PUNCT
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easat-950	618	11	,	,	PUNCT
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easat-950	618	36	5	5	NUM
easat-950	618	37	,	,	PUNCT
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easat-950	618	39	.	.	PUNCT
easat-950	619	1	911	911	NUM
easat-950	619	2	-	-	SYM
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easat-950	619	4	,	,	PUNCT
easat-950	619	5	2022	2022	NUM
easat-950	619	6	.	.	PUNCT
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easat-950	621	2	30	30	NUM
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easat-950	621	37	"	"	PUNCT
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easat-950	621	48	,	,	PUNCT
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easat-950	621	50	.	.	PUNCT
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easat-950	622	12	"	"	PUNCT
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easat-950	622	105	,	,	PUNCT
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easat-950	623	2	-	-	SYM
easat-950	623	3	172	172	NUM
easat-950	623	4	,	,	PUNCT
easat-950	623	5	2022	2022	NUM
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easat-950	625	11	,	,	PUNCT
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easat-950	625	15	,	,	PUNCT
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easat-950	625	18	,	,	PUNCT
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easat-950	625	20	.	.	PUNCT
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easat-950	626	1	[	[	X
easat-950	626	2	34	34	NUM
easat-950	626	3	]	]	PUNCT
easat-950	626	4	l.-e	l.-e	NOUN
easat-950	626	5	.	.	PUNCT
easat-950	627	1	lee	lee	PROPN
easat-950	627	2	and	and	CCONJ
easat-950	627	3	m.	m.	PROPN
easat-950	627	4	moscardi	moscardi	PROPN
easat-950	627	5	,	,	PUNCT
easat-950	627	6	"	"	PUNCT
easat-950	627	7	2018	2018	NUM
easat-950	627	8	esg	esg	NOUN
easat-950	627	9	trends	trend	NOUN
easat-950	627	10	to	to	PART
easat-950	627	11	watch	watch	VERB
easat-950	627	12	,	,	PUNCT
easat-950	627	13	"	"	PUNCT
easat-950	627	14	retrieved	retrieve	VERB
easat-950	627	15	:	:	PUNCT
easat-950	627	16	https://www.msci.com/documents/10199/6faa4e4e-c3d3-4baf-ba82-d7cc4647d95d	https://www.msci.com/documents/10199/6faa4e4e-c3d3-4baf-ba82-d7cc4647d95d	NOUN
easat-950	627	17	.	.	NOUN
easat-950	627	18	2018	2018	NUM
easat-950	627	19	.	.	PUNCT
easat-950	628	1	[	[	X
easat-950	628	2	35	35	NUM
easat-950	628	3	]	]	X
easat-950	628	4	m.	m.	NOUN
easat-950	628	5	a.	a.	PROPN
easat-950	628	6	qureshi	qureshi	PROPN
easat-950	628	7	,	,	PUNCT
easat-950	628	8	m.	m.	NOUN
easat-950	628	9	akbar	akbar	NOUN
easat-950	628	10	,	,	PUNCT
easat-950	628	11	a.	a.	NOUN
easat-950	628	12	akbar	akbar	NOUN
easat-950	628	13	,	,	PUNCT
easat-950	628	14	and	and	CCONJ
easat-950	628	15	p.	p.	PROPN
easat-950	628	16	poulova	poulova	PROPN
easat-950	628	17	,	,	PUNCT
easat-950	628	18	"	"	PUNCT
easat-950	628	19	do	do	AUX
easat-950	628	20	esg	esg	PROPN
easat-950	628	21	endeavors	endeavor	NOUN
easat-950	628	22	assist	assist	VERB
easat-950	628	23	firms	firm	NOUN
easat-950	628	24	in	in	ADP
easat-950	628	25	achieving	achieve	VERB
easat-950	628	26	superior	superior	ADJ
easat-950	628	27	financial	financial	ADJ
easat-950	628	28	performance	performance	NOUN
easat-950	628	29	?	?	PUNCT
easat-950	629	1	a	a	DET
easat-950	629	2	case	case	NOUN
easat-950	629	3	of	of	ADP
easat-950	629	4	100	100	NUM
easat-950	629	5	best	good	ADJ
easat-950	629	6	corporate	corporate	ADJ
easat-950	629	7	citizens	citizen	NOUN
easat-950	629	8	,	,	PUNCT
easat-950	629	9	"	"	PUNCT
easat-950	629	10	sage	sage	NOUN
easat-950	629	11	open	open	ADJ
easat-950	629	12	,	,	PUNCT
easat-950	629	13	vol	vol	NOUN
easat-950	629	14	.	.	PROPN
easat-950	629	15	11	11	NUM
easat-950	629	16	,	,	PUNCT
easat-950	629	17	no	no	INTJ
easat-950	629	18	.	.	NOUN
easat-950	629	19	2	2	NUM
easat-950	629	20	,	,	PUNCT
easat-950	629	21	pp	pp	ADJ
easat-950	629	22	.	.	PUNCT
easat-950	630	1	1	1	NUM
easat-950	630	2	-	-	SYM
easat-950	630	3	18	18	NUM
easat-950	630	4	,	,	PUNCT
easat-950	630	5	2021	2021	NUM
easat-950	630	6	.	.	PUNCT
easat-950	631	1	https://doi.org/10.1177/21582440211021598	https://doi.org/10.1177/21582440211021598	NOUN
easat-950	632	1	[	[	X
easat-950	632	2	36	36	NUM
easat-950	632	3	]	]	X
easat-950	632	4	h.	h.	PROPN
easat-950	632	5	ramić	ramić	PROPN
easat-950	632	6	,	,	PUNCT
easat-950	632	7	relationship	relationship	NOUN
easat-950	632	8	between	between	ADP
easat-950	632	9	esg	esg	NOUN
easat-950	632	10	performance	performance	NOUN
easat-950	632	11	and	and	CCONJ
easat-950	632	12	financial	financial	ADJ
easat-950	632	13	performance	performance	NOUN
easat-950	632	14	of	of	ADP
easat-950	632	15	companies	company	NOUN
easat-950	632	16	:	:	PUNCT
easat-950	632	17	an	an	DET
easat-950	632	18	overview	overview	NOUN
easat-950	632	19	of	of	ADP
easat-950	632	20	the	the	DET
easat-950	632	21	issue	issue	NOUN
easat-950	632	22	.	.	PUNCT
easat-950	633	1	university	university	NOUN
easat-950	633	2	of	of	ADP
easat-950	633	3	lausanne	lausanne	PROPN
easat-950	633	4	.	.	PUNCT
easat-950	634	1	https://doi.org/10.13140/rg.2.2.34837.68322	https://doi.org/10.13140/rg.2.2.34837.68322	PROPN
easat-950	634	2	,	,	PUNCT
easat-950	634	3	2019	2019	NUM
easat-950	634	4	.	.	PUNCT
easat-950	635	1	[	[	X
easat-950	635	2	37	37	NUM
easat-950	635	3	]	]	PUNCT
easat-950	635	4	a.	a.	PROPN
easat-950	635	5	s.	s.	PROPN
easat-950	635	6	garcia	garcia	PROPN
easat-950	635	7	,	,	PUNCT
easat-950	635	8	w.	w.	PROPN
easat-950	635	9	mendes	mendes	PROPN
easat-950	635	10	-	-	PUNCT
easat-950	635	11	da	da	PROPN
easat-950	635	12	-	-	PUNCT
easat-950	635	13	silva	silva	NOUN
easat-950	635	14	,	,	PUNCT
easat-950	635	15	and	and	CCONJ
easat-950	635	16	r.	r.	PROPN
easat-950	635	17	j.	j.	PROPN
easat-950	635	18	orsato	orsato	PROPN
easat-950	635	19	,	,	PUNCT
easat-950	635	20	"	"	PUNCT
easat-950	635	21	sensitive	sensitive	ADJ
easat-950	635	22	industries	industry	NOUN
easat-950	635	23	produce	produce	VERB
easat-950	635	24	better	well	ADJ
easat-950	635	25	esg	esg	NOUN
easat-950	635	26	performance	performance	NOUN
easat-950	635	27	:	:	PUNCT
easat-950	635	28	evidence	evidence	NOUN
easat-950	635	29	from	from	ADP
easat-950	635	30	emerging	emerge	VERB
easat-950	635	31	markets	market	NOUN
easat-950	635	32	,	,	PUNCT
easat-950	635	33	"	"	PUNCT
easat-950	635	34	journal	journal	NOUN
easat-950	635	35	of	of	ADP
easat-950	635	36	cleaner	clean	ADJ
easat-950	635	37	production	production	NOUN
easat-950	635	38	,	,	PUNCT
easat-950	635	39	vol	vol	NOUN
easat-950	635	40	.	.	PROPN
easat-950	635	41	150	150	NUM
easat-950	635	42	,	,	PUNCT
easat-950	635	43	pp	pp	ADJ
easat-950	635	44	.	.	PUNCT
easat-950	636	1	135	135	NUM
easat-950	636	2	-	-	SYM
easat-950	636	3	147	147	NUM
easat-950	636	4	,	,	PUNCT
easat-950	636	5	2017	2017	NUM
easat-950	636	6	.	.	PUNCT
easat-950	637	1	https://doi.org/10.1016/j.jclepro.2017.02.180	https://doi.org/10.1016/j.jclepro.2017.02.180	NOUN
easat-950	637	2	[	[	PUNCT
easat-950	637	3	38	38	NUM
easat-950	637	4	]	]	PUNCT
easat-950	637	5	c.-s	c.-	NOUN
easat-950	637	6	.	.	PUNCT
easat-950	638	1	lin	lin	PROPN
easat-950	638	2	,	,	PUNCT
easat-950	638	3	r.-y	r.-y	NOUN
easat-950	638	4	.	.	PUNCT
easat-950	639	1	chang	chang	PROPN
easat-950	639	2	,	,	PUNCT
easat-950	639	3	and	and	CCONJ
easat-950	639	4	v.	v.	ADP
easat-950	639	5	t.	t.	PROPN
easat-950	639	6	dang	dang	PROPN
easat-950	639	7	,	,	PUNCT
easat-950	639	8	"	"	PUNCT
easat-950	639	9	an	an	DET
easat-950	639	10	integrated	integrated	ADJ
easat-950	639	11	model	model	NOUN
easat-950	639	12	to	to	PART
easat-950	639	13	explain	explain	VERB
easat-950	639	14	how	how	SCONJ
easat-950	639	15	corporate	corporate	ADJ
easat-950	639	16	social	social	ADJ
easat-950	639	17	responsibility	responsibility	NOUN
easat-950	639	18	affects	affect	VERB
easat-950	639	19	corporate	corporate	ADJ
easat-950	639	20	financial	financial	ADJ
easat-950	639	21	performance	performance	NOUN
easat-950	639	22	,	,	PUNCT
easat-950	639	23	"	"	PUNCT
easat-950	639	24	sustainability	sustainability	NOUN
easat-950	639	25	,	,	PUNCT
easat-950	639	26	vol	vol	NOUN
easat-950	639	27	.	.	PROPN
easat-950	639	28	7	7	NUM
easat-950	639	29	,	,	PUNCT
easat-950	639	30	no	no	INTJ
easat-950	639	31	.	.	NOUN
easat-950	639	32	7	7	NUM
easat-950	639	33	,	,	PUNCT
easat-950	639	34	pp	pp	ADJ
easat-950	639	35	.	.	PUNCT
easat-950	639	36	8292	8292	NUM
easat-950	639	37	-	-	SYM
easat-950	639	38	8311	8311	NUM
easat-950	639	39	,	,	PUNCT
easat-950	639	40	2015	2015	NUM
easat-950	639	41	.	.	PUNCT
easat-950	640	1	https://doi.org/10.3390/su7078292	https://doi.org/10.3390/su7078292	X
easat-950	641	1	[	[	X
easat-950	641	2	39	39	NUM
easat-950	641	3	]	]	PUNCT
easat-950	641	4	m.	m.	NOUN
easat-950	641	5	ashrafi	ashrafi	PROPN
easat-950	641	6	,	,	PUNCT
easat-950	641	7	g.	g.	PROPN
easat-950	641	8	m.	m.	PROPN
easat-950	641	9	magnan	magnan	PROPN
easat-950	641	10	,	,	PUNCT
easat-950	641	11	m.	m.	NOUN
easat-950	641	12	adams	adams	PROPN
easat-950	641	13	,	,	PUNCT
easat-950	641	14	and	and	CCONJ
easat-950	641	15	t.	t.	PROPN
easat-950	641	16	r.	r.	PROPN
easat-950	641	17	walker	walker	PROPN
easat-950	641	18	,	,	PUNCT
easat-950	641	19	"	"	PUNCT
easat-950	641	20	understanding	understand	VERB
easat-950	641	21	the	the	DET
easat-950	641	22	conceptual	conceptual	ADJ
easat-950	641	23	evolutionary	evolutionary	ADJ
easat-950	641	24	path	path	NOUN
easat-950	641	25	and	and	CCONJ
easat-950	641	26	theoretical	theoretical	ADJ
easat-950	641	27	underpinnings	underpinning	NOUN
easat-950	641	28	of	of	ADP
easat-950	641	29	corporate	corporate	ADJ
easat-950	641	30	social	social	ADJ
easat-950	641	31	responsibility	responsibility	NOUN
easat-950	641	32	and	and	CCONJ
easat-950	641	33	corporate	corporate	ADJ
easat-950	641	34	sustainability	sustainability	NOUN
easat-950	641	35	,	,	PUNCT
easat-950	641	36	"	"	PUNCT
easat-950	641	37	sustainability	sustainability	NOUN
easat-950	641	38	,	,	PUNCT
easat-950	641	39	vol	vol	NOUN
easat-950	641	40	.	.	PROPN
easat-950	641	41	12	12	NUM
easat-950	641	42	,	,	PUNCT
easat-950	641	43	no	no	INTJ
easat-950	641	44	.	.	NOUN
easat-950	641	45	3	3	NUM
easat-950	641	46	,	,	PUNCT
easat-950	641	47	p.	p.	NOUN
easat-950	641	48	760	760	NUM
easat-950	641	49	,	,	PUNCT
easat-950	641	50	2020	2020	NUM
easat-950	641	51	.	.	PUNCT
easat-950	642	1	https://doi.org/10.3390/su12030760	https://doi.org/10.3390/su12030760	X
easat-950	643	1	[	[	X
easat-950	643	2	40	40	NUM
easat-950	643	3	]	]	PUNCT
easat-950	643	4	a.	a.	PROPN
easat-950	643	5	amel	amel	PROPN
easat-950	643	6	-	-	PUNCT
easat-950	643	7	zadeh	zadeh	PROPN
easat-950	643	8	and	and	CCONJ
easat-950	643	9	g.	g.	PROPN
easat-950	643	10	serafeim	serafeim	PROPN
easat-950	643	11	,	,	PUNCT
easat-950	643	12	"	"	PUNCT
easat-950	643	13	why	why	SCONJ
easat-950	643	14	and	and	CCONJ
easat-950	643	15	how	how	SCONJ
easat-950	643	16	investors	investor	NOUN
easat-950	643	17	use	use	VERB
easat-950	643	18	esg	esg	PROPN
easat-950	643	19	information	information	NOUN
easat-950	643	20	:	:	PUNCT
easat-950	643	21	evidence	evidence	NOUN
easat-950	643	22	from	from	ADP
easat-950	643	23	a	a	DET
easat-950	643	24	global	global	ADJ
easat-950	643	25	survey	survey	NOUN
easat-950	643	26	,	,	PUNCT
easat-950	643	27	"	"	PUNCT
easat-950	643	28	financial	financial	ADJ
easat-950	643	29	analysts	analyst	NOUN
easat-950	643	30	journal	journal	NOUN
easat-950	643	31	,	,	PUNCT
easat-950	643	32	vol	vol	NOUN
easat-950	643	33	.	.	PROPN
easat-950	644	1	74	74	NUM
easat-950	644	2	,	,	PUNCT
easat-950	644	3	no	no	INTJ
easat-950	644	4	.	.	NOUN
easat-950	644	5	3	3	NUM
easat-950	644	6	,	,	PUNCT
easat-950	644	7	pp	pp	ADJ
easat-950	644	8	.	.	PUNCT
easat-950	645	1	87	87	NUM
easat-950	645	2	-	-	SYM
easat-950	645	3	103	103	NUM
easat-950	645	4	,	,	PUNCT
easat-950	645	5	2018	2018	NUM
easat-950	645	6	.	.	PUNCT
easat-950	646	1	https://doi.org/10.2469/faj.v74.n3.2	https://doi.org/10.2469/faj.v74.n3.2	NOUN
easat-950	647	1	[	[	X
easat-950	647	2	41	41	NUM
easat-950	647	3	]	]	X
easat-950	647	4	r.	r.	PROPN
easat-950	647	5	m.	m.	PROPN
easat-950	647	6	matakanye	matakanye	PROPN
easat-950	647	7	,	,	PUNCT
easat-950	647	8	v.	v.	PROPN
easat-950	647	9	d.	d.	PROPN
easat-950	647	10	h.	h.	PROPN
easat-950	647	11	m.	m.	PROPN
easat-950	647	12	poll	poll	PROPN
easat-950	647	13	,	,	PUNCT
easat-950	647	14	and	and	CCONJ
easat-950	647	15	b.	b.	PROPN
easat-950	647	16	muchara	muchara	PROPN
easat-950	647	17	,	,	PUNCT
easat-950	647	18	"	"	PUNCT
easat-950	647	19	do	do	AUX
easat-950	647	20	companies	company	NOUN
easat-950	647	21	in	in	ADP
easat-950	647	22	different	different	ADJ
easat-950	647	23	industries	industry	NOUN
easat-950	647	24	respond	respond	VERB
easat-950	647	25	differently	differently	ADV
easat-950	647	26	to	to	ADP
easat-950	647	27	stakeholders	stakeholder	NOUN
easat-950	647	28	’	'	PUNCT
easat-950	647	29	pressures	pressure	NOUN
easat-950	647	30	when	when	SCONJ
easat-950	647	31	prioritising	prioritise	VERB
easat-950	647	32	environmental	environmental	ADJ
easat-950	647	33	,	,	PUNCT
easat-950	647	34	social	social	ADJ
easat-950	647	35	and	and	CCONJ
easat-950	647	36	governance	governance	NOUN
easat-950	647	37	sustainability	sustainability	NOUN
easat-950	647	38	performance	performance	NOUN
easat-950	647	39	?	?	PUNCT
easat-950	647	40	,	,	PUNCT
easat-950	647	41	"	"	PUNCT
easat-950	647	42	sustainability	sustainability	NOUN
easat-950	647	43	,	,	PUNCT
easat-950	647	44	vol	vol	NOUN
easat-950	647	45	.	.	PROPN
easat-950	647	46	13	13	NUM
easat-950	647	47	,	,	PUNCT
easat-950	647	48	no	no	INTJ
easat-950	647	49	.	.	NOUN
easat-950	647	50	21	21	NUM
easat-950	647	51	,	,	PUNCT
easat-950	647	52	p.	p.	NOUN
easat-950	647	53	12022	12022	NUM
easat-950	647	54	,	,	PUNCT
easat-950	647	55	2021	2021	NUM
easat-950	647	56	.	.	PUNCT
easat-950	648	1	https://doi.org/10.3390/su132112022	https://doi.org/10.3390/su132112022	VERB
easat-950	649	1	[	[	X
easat-950	649	2	42	42	NUM
easat-950	649	3	]	]	PUNCT
easat-950	649	4	s.	s.	PROPN
easat-950	649	5	klinger	klinger	PROPN
easat-950	649	6	,	,	PUNCT
easat-950	649	7	k.	k.	PROPN
easat-950	649	8	m.	m.	PROPN
easat-950	649	9	bayne	bayne	PROPN
easat-950	649	10	,	,	PUNCT
easat-950	649	11	r.	r.	PROPN
easat-950	649	12	t.	t.	PROPN
easat-950	649	13	yao	yao	PROPN
easat-950	649	14	,	,	PUNCT
easat-950	649	15	and	and	CCONJ
easat-950	649	16	t.	t.	PROPN
easat-950	649	17	payn	payn	NOUN
easat-950	649	18	,	,	PUNCT
easat-950	649	19	"	"	PUNCT
easat-950	649	20	credence	credence	NOUN
easat-950	649	21	attributes	attribute	VERB
easat-950	649	22	in	in	ADP
easat-950	649	23	the	the	DET
easat-950	649	24	forestry	forestry	NOUN
easat-950	649	25	sector	sector	NOUN
easat-950	649	26	and	and	CCONJ
easat-950	649	27	the	the	DET
easat-950	649	28	role	role	NOUN
easat-950	649	29	of	of	ADP
easat-950	649	30	environmental	environmental	ADJ
easat-950	649	31	,	,	PUNCT
easat-950	649	32	social	social	ADJ
easat-950	649	33	and	and	CCONJ
easat-950	649	34	governance	governance	NOUN
easat-950	649	35	(	(	PUNCT
easat-950	649	36	esg	esg	NOUN
easat-950	649	37	)	)	PUNCT
easat-950	649	38	factors	factor	NOUN
easat-950	649	39	,	,	PUNCT
easat-950	649	40	"	"	PUNCT
easat-950	649	41	forests	forest	NOUN
easat-950	649	42	,	,	PUNCT
easat-950	649	43	vol	vol	NOUN
easat-950	649	44	.	.	PROPN
easat-950	649	45	13	13	NUM
easat-950	649	46	,	,	PUNCT
easat-950	649	47	no	no	INTJ
easat-950	649	48	.	.	NOUN
easat-950	649	49	3	3	NUM
easat-950	649	50	,	,	PUNCT
easat-950	649	51	p.	p.	NOUN
easat-950	649	52	432	432	NUM
easat-950	649	53	,	,	PUNCT
easat-950	649	54	2022	2022	NUM
easat-950	649	55	.	.	PUNCT
easat-950	650	1	https://doi.org/10.3390/f13030432	https://doi.org/10.3390/f13030432	NUM
easat-950	651	1	[	[	X
easat-950	651	2	43	43	NUM
easat-950	651	3	]	]	PUNCT
easat-950	651	4	f.	f.	PROPN
easat-950	651	5	paolone	paolone	PROPN
easat-950	651	6	,	,	PUNCT
easat-950	651	7	n.	n.	NOUN
easat-950	651	8	cucari	cucari	PROPN
easat-950	651	9	,	,	PUNCT
easat-950	651	10	j.	j.	PROPN
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easat-950	652	30	,	,	PUNCT
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easat-950	656	2	:	:	SYM
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easat-950	662	2	-	-	SYM
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easat-950	664	2	-	-	SYM
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easat-950	674	1	[	[	X
easat-950	674	2	50	50	NUM
easat-950	674	3	]	]	PUNCT
easat-950	674	4	r.	r.	PROPN
easat-950	674	5	e.	e.	PROPN
easat-950	674	6	freeman	freeman	PROPN
easat-950	674	7	,	,	PUNCT
easat-950	674	8	strategic	strategic	ADJ
easat-950	674	9	management	management	NOUN
easat-950	674	10	:	:	PUNCT
easat-950	674	11	a	a	DET
easat-950	674	12	stakeholder	stakeholder	NOUN
easat-950	674	13	approach	approach	NOUN
easat-950	674	14	.	.	PUNCT
easat-950	675	1	boston	boston	PROPN
easat-950	675	2	:	:	PUNCT
easat-950	675	3	pitman	pitman	PROPN
easat-950	675	4	publishing	publishing	PROPN
easat-950	675	5	inc	inc	PROPN
easat-950	675	6	,	,	PUNCT
easat-950	675	7	1984	1984	NUM
easat-950	675	8	.	.	PUNCT
easat-950	676	1	[	[	X
easat-950	676	2	51	51	NUM
easat-950	676	3	]	]	X
easat-950	676	4	e.	e.	PROPN
easat-950	676	5	saygili	saygili	PROPN
easat-950	676	6	,	,	PUNCT
easat-950	676	7	s.	s.	PROPN
easat-950	676	8	arslan	arslan	PROPN
easat-950	676	9	,	,	PUNCT
easat-950	676	10	and	and	CCONJ
easat-950	676	11	a.	a.	NOUN
easat-950	676	12	o.	o.	PROPN
easat-950	676	13	birkan	birkan	PROPN
easat-950	676	14	,	,	PUNCT
easat-950	676	15	"	"	PUNCT
easat-950	676	16	esg	esg	NOUN
easat-950	676	17	practices	practice	NOUN
easat-950	676	18	and	and	CCONJ
easat-950	676	19	corporate	corporate	ADJ
easat-950	676	20	financial	financial	ADJ
easat-950	676	21	performance	performance	NOUN
easat-950	676	22	:	:	PUNCT
easat-950	676	23	evidence	evidence	NOUN
easat-950	676	24	from	from	ADP
easat-950	676	25	borsa	borsa	PROPN
easat-950	676	26	istanbul	istanbul	PROPN
easat-950	676	27	,	,	PUNCT
easat-950	676	28	"	"	PUNCT
easat-950	676	29	borsa	borsa	PROPN
easat-950	676	30	istanbul	istanbul	PROPN
easat-950	676	31	review	review	PROPN
easat-950	676	32	,	,	PUNCT
easat-950	676	33	vol	vol	NOUN
easat-950	676	34	.	.	PROPN
easat-950	676	35	22	22	NUM
easat-950	676	36	,	,	PUNCT
easat-950	676	37	no	no	INTJ
easat-950	676	38	.	.	NOUN
easat-950	676	39	3	3	NUM
easat-950	676	40	,	,	PUNCT
easat-950	676	41	pp	pp	ADJ
easat-950	676	42	.	.	PUNCT
easat-950	677	1	525	525	NUM
easat-950	677	2	-	-	SYM
easat-950	677	3	533	533	NUM
easat-950	677	4	,	,	PUNCT
easat-950	677	5	2022	2022	NUM
easat-950	677	6	.	.	PUNCT
easat-950	678	1	https://doi.org/10.1016/j.bir.2021.07.001	https://doi.org/10.1016/j.bir.2021.07.001	PROPN
easat-950	679	1	[	[	X
easat-950	679	2	52	52	NUM
easat-950	679	3	]	]	PUNCT
easat-950	679	4	z.	z.	PROPN
easat-950	679	5	ouni	ouni	PROPN
easat-950	679	6	,	,	PUNCT
easat-950	679	7	j.	j.	PROPN
easat-950	679	8	ben	ben	PROPN
easat-950	679	9	mansour	mansour	PROPN
easat-950	679	10	,	,	PUNCT
easat-950	679	11	and	and	CCONJ
easat-950	679	12	s.	s.	PROPN
easat-950	679	13	arfaoui	arfaoui	PROPN
easat-950	679	14	,	,	PUNCT
easat-950	679	15	"	"	PUNCT
easat-950	679	16	board	board	NOUN
easat-950	679	17	/	/	SYM
easat-950	679	18	executive	executive	ADJ
easat-950	679	19	gender	gender	NOUN
easat-950	679	20	diversity	diversity	NOUN
easat-950	679	21	and	and	CCONJ
easat-950	679	22	firm	firm	ADJ
easat-950	679	23	financial	financial	ADJ
easat-950	679	24	performance	performance	NOUN
easat-950	679	25	in	in	ADP
easat-950	679	26	canada	canada	PROPN
easat-950	679	27	:	:	PUNCT
easat-950	679	28	the	the	DET
easat-950	679	29	mediating	mediate	VERB
easat-950	679	30	role	role	NOUN
easat-950	679	31	of	of	ADP
easat-950	679	32	environmental	environmental	ADJ
easat-950	679	33	,	,	PUNCT
easat-950	679	34	social	social	ADJ
easat-950	679	35	,	,	PUNCT
easat-950	679	36	and	and	CCONJ
easat-950	679	37	governance	governance	NOUN
easat-950	679	38	(	(	PUNCT
easat-950	679	39	esg	esg	NOUN
easat-950	679	40	)	)	PUNCT
easat-950	679	41	orientation	orientation	NOUN
easat-950	679	42	,	,	PUNCT
easat-950	679	43	"	"	PUNCT
easat-950	679	44	sustainability	sustainability	NOUN
easat-950	679	45	,	,	PUNCT
easat-950	679	46	vol	vol	NOUN
easat-950	679	47	.	.	PROPN
easat-950	679	48	12	12	NUM
easat-950	679	49	,	,	PUNCT
easat-950	679	50	no	no	INTJ
easat-950	679	51	.	.	NOUN
easat-950	679	52	20	20	NUM
easat-950	679	53	,	,	PUNCT
easat-950	679	54	p.	p.	NOUN
easat-950	679	55	8386	8386	NUM
easat-950	679	56	,	,	PUNCT
easat-950	679	57	2020	2020	NUM
easat-950	679	58	.	.	PUNCT
easat-950	680	1	https://doi.org/10.3390/su12208386	https://doi.org/10.3390/su12208386	PUNCT
easat-950	681	1	[	[	X
easat-950	681	2	53	53	NUM
easat-950	681	3	]	]	PUNCT
easat-950	681	4	c.	c.	PROPN
easat-950	681	5	s.	s.	PROPN
easat-950	681	6	pulino	pulino	PROPN
easat-950	681	7	,	,	PUNCT
easat-950	681	8	m.	m.	NOUN
easat-950	681	9	ciaburri	ciaburri	PROPN
easat-950	681	10	,	,	PUNCT
easat-950	681	11	b.	b.	PROPN
easat-950	681	12	s.	s.	PROPN
easat-950	681	13	magnanelli	magnanelli	PROPN
easat-950	681	14	,	,	PUNCT
easat-950	681	15	and	and	CCONJ
easat-950	681	16	l.	l.	PROPN
easat-950	681	17	nasta	nasta	PROPN
easat-950	681	18	,	,	PUNCT
easat-950	681	19	"	"	PUNCT
easat-950	681	20	does	do	VERB
easat-950	681	21	esg	esg	PROPN
easat-950	681	22	disclosure	disclosure	PROPN
easat-950	681	23	influence	influence	NOUN
easat-950	681	24	firm	firm	ADJ
easat-950	681	25	performance	performance	NOUN
easat-950	681	26	?	?	PUNCT
easat-950	681	27	,	,	PUNCT
easat-950	681	28	"	"	PUNCT
easat-950	681	29	sustainability	sustainability	NOUN
easat-950	681	30	,	,	PUNCT
easat-950	681	31	vol	vol	NOUN
easat-950	681	32	.	.	PROPN
easat-950	682	1	14	14	NUM
easat-950	682	2	,	,	PUNCT
easat-950	682	3	no	no	INTJ
easat-950	682	4	.	.	NOUN
easat-950	682	5	13	13	NUM
easat-950	682	6	,	,	PUNCT
easat-950	682	7	p.	p.	NOUN
easat-950	682	8	7595	7595	NUM
easat-950	682	9	,	,	PUNCT
easat-950	682	10	2022	2022	NUM
easat-950	682	11	.	.	PUNCT
easat-950	683	1	https://doi.org/10.3390/su14137595	https://doi.org/10.3390/su14137595	PRON
easat-950	683	2	[	[	X
easat-950	683	3	54	54	NUM
easat-950	683	4	]	]	PUNCT
easat-950	683	5	m.	m.	NOUN
easat-950	683	6	h.	h.	PROPN
easat-950	683	7	shakil	shakil	PROPN
easat-950	683	8	,	,	PUNCT
easat-950	683	9	"	"	PUNCT
easat-950	683	10	environmental	environmental	ADJ
easat-950	683	11	,	,	PUNCT
easat-950	683	12	social	social	ADJ
easat-950	683	13	and	and	CCONJ
easat-950	683	14	governance	governance	NOUN
easat-950	683	15	performance	performance	NOUN
easat-950	683	16	and	and	CCONJ
easat-950	683	17	financial	financial	ADJ
easat-950	683	18	risk	risk	NOUN
easat-950	683	19	:	:	PUNCT
easat-950	683	20	moderating	moderate	VERB
easat-950	683	21	role	role	NOUN
easat-950	683	22	of	of	ADP
easat-950	683	23	esg	esg	PROPN
easat-950	683	24	controversies	controversy	NOUN
easat-950	683	25	and	and	CCONJ
easat-950	683	26	board	board	NOUN
easat-950	683	27	gender	gender	NOUN
easat-950	683	28	diversity	diversity	NOUN
easat-950	683	29	,	,	PUNCT
easat-950	683	30	"	"	PUNCT
easat-950	683	31	resources	resource	NOUN
easat-950	683	32	policy	policy	NOUN
easat-950	683	33	,	,	PUNCT
easat-950	683	34	vol	vol	NOUN
easat-950	683	35	.	.	PROPN
easat-950	683	36	72	72	NUM
easat-950	683	37	,	,	PUNCT
easat-950	683	38	p.	p.	NOUN
easat-950	683	39	102144	102144	NUM
easat-950	683	40	,	,	PUNCT
easat-950	683	41	2021	2021	NUM
easat-950	683	42	.	.	PUNCT
easat-950	684	1	https://doi.org/10.1016/j.resourpol.2021.102144	https://doi.org/10.1016/j.resourpol.2021.102144	ADJ
easat-950	684	2	[	[	X
easat-950	684	3	55	55	NUM
easat-950	684	4	]	]	X
easat-950	684	5	m.	m.	PROPN
easat-950	684	6	f.	f.	PROPN
easat-950	684	7	alsayegh	alsayegh	PROPN
easat-950	684	8	,	,	PUNCT
easat-950	684	9	r.	r.	PROPN
easat-950	684	10	abdul	abdul	PROPN
easat-950	684	11	rahman	rahman	PROPN
easat-950	684	12	,	,	PUNCT
easat-950	684	13	and	and	CCONJ
easat-950	684	14	s.	s.	PROPN
easat-950	684	15	homayoun	homayoun	PROPN
easat-950	684	16	,	,	PUNCT
easat-950	684	17	"	"	PUNCT
easat-950	684	18	corporate	corporate	ADJ
easat-950	684	19	economic	economic	ADJ
easat-950	684	20	,	,	PUNCT
easat-950	684	21	environmental	environmental	ADJ
easat-950	684	22	,	,	PUNCT
easat-950	684	23	and	and	CCONJ
easat-950	684	24	social	social	ADJ
easat-950	684	25	sustainability	sustainability	NOUN
easat-950	684	26	performance	performance	NOUN
easat-950	684	27	transformation	transformation	NOUN
easat-950	684	28	through	through	ADP
easat-950	684	29	esg	esg	PROPN
easat-950	684	30	disclosure	disclosure	NOUN
easat-950	684	31	,	,	PUNCT
easat-950	684	32	"	"	PUNCT
easat-950	684	33	sustainability	sustainability	NOUN
easat-950	684	34	,	,	PUNCT
easat-950	684	35	vol	vol	NOUN
easat-950	684	36	.	.	PROPN
easat-950	684	37	12	12	NUM
easat-950	684	38	,	,	PUNCT
easat-950	684	39	no	no	INTJ
easat-950	684	40	.	.	NOUN
easat-950	684	41	9	9	NUM
easat-950	684	42	,	,	PUNCT
easat-950	684	43	p.	p.	NOUN
easat-950	684	44	3910	3910	NUM
easat-950	684	45	,	,	PUNCT
easat-950	684	46	2020	2020	NUM
easat-950	684	47	.	.	PUNCT
easat-950	685	1	https://doi.org/10.3390/su12093910	https://doi.org/10.3390/su12093910	NOUN
easat-950	686	1	[	[	X
easat-950	686	2	56	56	NUM
easat-950	686	3	]	]	PUNCT
easat-950	686	4	j.	j.	PROPN
easat-950	686	5	p.	p.	PROPN
easat-950	686	6	naughton	naughton	PROPN
easat-950	686	7	,	,	PUNCT
easat-950	686	8	c.	c.	PROPN
easat-950	686	9	wang	wang	PROPN
easat-950	686	10	,	,	PUNCT
easat-950	686	11	and	and	CCONJ
easat-950	686	12	i.	i.	PROPN
easat-950	686	13	yeung	yeung	PROPN
easat-950	686	14	,	,	PUNCT
easat-950	686	15	"	"	PUNCT
easat-950	686	16	investor	investor	NOUN
easat-950	686	17	sentiment	sentiment	NOUN
easat-950	686	18	for	for	ADP
easat-950	686	19	corporate	corporate	ADJ
easat-950	686	20	social	social	ADJ
easat-950	686	21	performance	performance	NOUN
easat-950	686	22	,	,	PUNCT
easat-950	686	23	"	"	PUNCT
easat-950	686	24	ssrn	ssrn	PROPN
easat-950	686	25	scholarly	scholarly	ADJ
easat-950	686	26	paper	paper	NOUN
easat-950	686	27	no	no	NOUN
easat-950	686	28	.	.	PUNCT
easat-950	686	29	2604558	2604558	NUM
easat-950	686	30	,	,	PUNCT
easat-950	686	31	2018	2018	NUM
easat-950	686	32	.	.	PUNCT
easat-950	687	1	[	[	X
easat-950	687	2	57	57	NUM
easat-950	687	3	]	]	PUNCT
easat-950	687	4	s.	s.	PROPN
easat-950	687	5	so	so	ADV
easat-950	687	6	,	,	PUNCT
easat-950	687	7	"	"	PUNCT
easat-950	687	8	corporate	corporate	ADJ
easat-950	687	9	social	social	ADJ
easat-950	687	10	responsibility	responsibility	NOUN
easat-950	687	11	and	and	CCONJ
easat-950	687	12	firm	firm	ADJ
easat-950	687	13	performance	performance	NOUN
easat-950	687	14	:	:	PUNCT
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easat-950	687	16	social	social	ADJ
easat-950	687	17	contribution	contribution	NOUN
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easat-950	687	19	per	per	ADP
easat-950	687	20	share	share	NOUN
easat-950	687	21	,	,	PUNCT
easat-950	687	22	"	"	PUNCT
easat-950	687	23	risk	risk	NOUN
easat-950	687	24	governance	governance	NOUN
easat-950	687	25	and	and	CCONJ
easat-950	687	26	control	control	NOUN
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easat-950	687	28	financial	financial	ADJ
easat-950	687	29	markets	market	NOUN
easat-950	687	30	and	and	CCONJ
easat-950	687	31	institutions	institution	NOUN
easat-950	687	32	,	,	PUNCT
easat-950	687	33	vol	vol	NOUN
easat-950	687	34	.	.	PROPN
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easat-950	687	36	,	,	PUNCT
easat-950	687	37	pp	pp	ADJ
easat-950	687	38	.	.	PUNCT
easat-950	688	1	32–46	32–46	NUM
easat-950	688	2	,	,	PUNCT
easat-950	688	3	2021	2021	NUM
easat-950	688	4	.	.	PUNCT
easat-950	689	1	https://doi.org/10.22495/rgcv11i2p3	https://doi.org/10.22495/rgcv11i2p3	PROPN
easat-950	690	1	[	[	X
easat-950	690	2	58	58	NUM
easat-950	690	3	]	]	PUNCT
easat-950	690	4	d.	d.	PROPN
easat-950	690	5	t.	t.	PROPN
easat-950	690	6	nguyen	nguyen	PROPN
easat-950	690	7	,	,	PUNCT
easat-950	690	8	t.	t.	PROPN
easat-950	690	9	g.	g.	PROPN
easat-950	690	10	hoang	hoang	PROPN
easat-950	690	11	,	,	PUNCT
easat-950	690	12	and	and	CCONJ
easat-950	690	13	h.	h.	PROPN
easat-950	690	14	g.	g.	PROPN
easat-950	690	15	tran	tran	PROPN
easat-950	690	16	,	,	PUNCT
easat-950	690	17	"	"	PUNCT
easat-950	690	18	help	help	VERB
easat-950	690	19	or	or	CCONJ
easat-950	690	20	hurt	hurt	VERB
easat-950	690	21	?	?	PUNCT
easat-950	691	1	the	the	DET
easat-950	691	2	impact	impact	NOUN
easat-950	691	3	of	of	ADP
easat-950	691	4	esg	esg	PROPN
easat-950	691	5	on	on	ADP
easat-950	691	6	firm	firm	ADJ
easat-950	691	7	performance	performance	NOUN
easat-950	691	8	in	in	ADP
easat-950	691	9	s&p	s&p	PROPN
easat-950	691	10	500	500	NUM
easat-950	691	11	non	non	ADJ
easat-950	691	12	-	-	ADJ
easat-950	691	13	financial	financial	ADJ
easat-950	691	14	firms	firm	NOUN
easat-950	691	15	,	,	PUNCT
easat-950	691	16	"	"	PUNCT
easat-950	691	17	australasian	australasian	ADJ
easat-950	691	18	accounting	accounting	NOUN
easat-950	691	19	,	,	PUNCT
easat-950	691	20	business	business	NOUN
easat-950	691	21	and	and	CCONJ
easat-950	691	22	finance	finance	NOUN
easat-950	691	23	journal	journal	NOUN
easat-950	691	24	,	,	PUNCT
easat-950	691	25	vol	vol	NOUN
easat-950	691	26	.	.	PROPN
easat-950	691	27	16	16	NUM
easat-950	691	28	,	,	PUNCT
easat-950	691	29	no	no	INTJ
easat-950	691	30	.	.	NOUN
easat-950	691	31	2	2	NUM
easat-950	691	32	,	,	PUNCT
easat-950	691	33	pp	pp	ADJ
easat-950	691	34	.	.	PUNCT
easat-950	692	1	91	91	NUM
easat-950	692	2	-	-	SYM
easat-950	692	3	102	102	NUM
easat-950	692	4	,	,	PUNCT
easat-950	692	5	2022	2022	NUM
easat-950	692	6	.	.	PUNCT
easat-950	693	1	https://doi.org/10.14453/aabfj.v16i2.7	https://doi.org/10.14453/aabfj.v16i2.7	VERB
easat-950	694	1	[	[	X
easat-950	694	2	59	59	NUM
easat-950	694	3	]	]	X
easat-950	694	4	n.	n.	PROPN
easat-950	694	5	naeem	naeem	PROPN
easat-950	694	6	and	and	CCONJ
easat-950	694	7	s.	s.	PROPN
easat-950	694	8	cankaya	cankaya	PROPN
easat-950	694	9	,	,	PUNCT
easat-950	694	10	"	"	PUNCT
easat-950	694	11	the	the	DET
easat-950	694	12	impact	impact	NOUN
easat-950	694	13	of	of	ADP
easat-950	694	14	esg	esg	PROPN
easat-950	694	15	performance	performance	NOUN
easat-950	694	16	over	over	ADP
easat-950	694	17	financial	financial	ADJ
easat-950	694	18	performance	performance	NOUN
easat-950	694	19	:	:	PUNCT
easat-950	694	20	a	a	DET
easat-950	694	21	study	study	NOUN
easat-950	694	22	on	on	ADP
easat-950	694	23	global	global	ADJ
easat-950	694	24	energy	energy	NOUN
easat-950	694	25	and	and	CCONJ
easat-950	694	26	power	power	NOUN
easat-950	694	27	generation	generation	NOUN
easat-950	694	28	companies	company	NOUN
easat-950	694	29	,	,	PUNCT
easat-950	694	30	"	"	PUNCT
easat-950	694	31	international	international	ADJ
easat-950	694	32	journal	journal	NOUN
easat-950	694	33	of	of	ADP
easat-950	694	34	commerce	commerce	PROPN
easat-950	694	35	and	and	CCONJ
easat-950	694	36	finance	finance	NOUN
easat-950	694	37	,	,	PUNCT
easat-950	694	38	vol	vol	NOUN
easat-950	694	39	.	.	PROPN
easat-950	694	40	8	8	NUM
easat-950	694	41	,	,	PUNCT
easat-950	694	42	no	no	INTJ
easat-950	694	43	.	.	NOUN
easat-950	694	44	1	1	NUM
easat-950	694	45	,	,	PUNCT
easat-950	694	46	pp	pp	ADJ
easat-950	694	47	.	.	PUNCT
easat-950	695	1	1	1	NUM
easat-950	695	2	-	-	SYM
easat-950	695	3	25	25	NUM
easat-950	695	4	,	,	PUNCT
easat-950	695	5	2022	2022	NUM
easat-950	695	6	.	.	PUNCT
easat-950	696	1	[	[	X
easat-950	696	2	60	60	NUM
easat-950	696	3	]	]	X
easat-950	696	4	h.-m	h.-m	NOUN
easat-950	696	5	.	.	PUNCT
easat-950	697	1	chen	chen	PROPN
easat-950	697	2	,	,	PUNCT
easat-950	697	3	t.-c	t.-c	PROPN
easat-950	697	4	.	.	PUNCT
easat-950	698	1	kuo	kuo	PROPN
easat-950	698	2	,	,	PUNCT
easat-950	698	3	and	and	CCONJ
easat-950	698	4	j.-l	j.-l	PROPN
easat-950	698	5	.	.	PUNCT
easat-950	699	1	chen	chen	PROPN
easat-950	699	2	,	,	PUNCT
easat-950	699	3	"	"	PUNCT
easat-950	699	4	impacts	impact	NOUN
easat-950	699	5	on	on	ADP
easat-950	699	6	the	the	DET
easat-950	699	7	esg	esg	NOUN
easat-950	699	8	and	and	CCONJ
easat-950	699	9	financial	financial	ADJ
easat-950	699	10	performances	performance	NOUN
easat-950	699	11	of	of	ADP
easat-950	699	12	companies	company	NOUN
easat-950	699	13	in	in	ADP
easat-950	699	14	the	the	DET
easat-950	699	15	manufacturing	manufacturing	NOUN
easat-950	699	16	industry	industry	NOUN
easat-950	699	17	based	base	VERB
easat-950	699	18	on	on	ADP
easat-950	699	19	the	the	DET
easat-950	699	20	climate	climate	NOUN
easat-950	699	21	change	change	NOUN
easat-950	699	22	related	relate	VERB
easat-950	699	23	risks	risk	NOUN
easat-950	699	24	,	,	PUNCT
easat-950	699	25	"	"	PUNCT
easat-950	699	26	journal	journal	NOUN
easat-950	699	27	of	of	ADP
easat-950	699	28	cleaner	clean	ADJ
easat-950	699	29	production	production	NOUN
easat-950	699	30	,	,	PUNCT
easat-950	699	31	vol	vol	NOUN
easat-950	699	32	.	.	PROPN
easat-950	699	33	380	380	NUM
easat-950	699	34	,	,	PUNCT
easat-950	699	35	p.	p.	NOUN
easat-950	699	36	134951	134951	NUM
easat-950	699	37	,	,	PUNCT
easat-950	699	38	2022	2022	NUM
easat-950	699	39	.	.	PUNCT
easat-950	700	1	https://doi.org/10.1016/j.jclepro.2022.134951	https://doi.org/10.1016/j.jclepro.2022.134951	ADJ
easat-950	700	2	[	[	X
easat-950	700	3	61	61	NUM
easat-950	700	4	]	]	PUNCT
easat-950	700	5	a.	a.	PROPN
easat-950	700	6	s.	s.	PROPN
easat-950	700	7	ajina	ajina	PROPN
easat-950	700	8	,	,	PUNCT
easat-950	700	9	a.	a.	PROPN
easat-950	700	10	japutra	japutra	PROPN
easat-950	700	11	,	,	PUNCT
easat-950	700	12	b.	b.	PROPN
easat-950	700	13	nguyen	nguyen	PROPN
easat-950	700	14	,	,	PUNCT
easat-950	700	15	s.	s.	PROPN
easat-950	700	16	f.	f.	PROPN
easat-950	700	17	syed	syed	PROPN
easat-950	700	18	alwi	alwi	PROPN
easat-950	700	19	,	,	PUNCT
easat-950	700	20	and	and	CCONJ
easat-950	700	21	a.	a.	PROPN
easat-950	700	22	h.	h.	PROPN
easat-950	700	23	al	al	PROPN
easat-950	700	24	-	-	PUNCT
easat-950	700	25	hajla	hajla	PROPN
easat-950	700	26	,	,	PUNCT
easat-950	700	27	"	"	PUNCT
easat-950	700	28	the	the	DET
easat-950	700	29	importance	importance	NOUN
easat-950	700	30	of	of	ADP
easat-950	700	31	csr	csr	NOUN
easat-950	700	32	initiatives	initiative	NOUN
easat-950	700	33	in	in	ADP
easat-950	700	34	building	build	VERB
easat-950	700	35	customer	customer	NOUN
easat-950	700	36	support	support	NOUN
easat-950	700	37	and	and	CCONJ
easat-950	700	38	loyalty	loyalty	NOUN
easat-950	700	39	:	:	PUNCT
easat-950	700	40	evidence	evidence	NOUN
easat-950	700	41	from	from	ADP
easat-950	700	42	saudi	saudi	PROPN
easat-950	700	43	arabia	arabia	PROPN
easat-950	700	44	,	,	PUNCT
easat-950	700	45	"	"	PUNCT
easat-950	700	46	asia	asia	PROPN
easat-950	700	47	pacific	pacific	PROPN
easat-950	700	48	journal	journal	PROPN
easat-950	700	49	of	of	ADP
easat-950	700	50	marketing	marketing	NOUN
easat-950	700	51	and	and	CCONJ
easat-950	700	52	logistics	logistic	NOUN
easat-950	700	53	,	,	PUNCT
easat-950	700	54	vol	vol	NOUN
easat-950	700	55	.	.	PROPN
easat-950	700	56	31	31	NUM
easat-950	700	57	,	,	PUNCT
easat-950	700	58	no	no	INTJ
easat-950	700	59	.	.	NOUN
easat-950	700	60	3	3	NUM
easat-950	700	61	,	,	PUNCT
easat-950	700	62	pp	pp	ADJ
easat-950	700	63	.	.	PUNCT
easat-950	701	1	691	691	NUM
easat-950	701	2	-	-	SYM
easat-950	701	3	713	713	NUM
easat-950	701	4	,	,	PUNCT
easat-950	701	5	2019	2019	NUM
easat-950	701	6	.	.	PUNCT
easat-950	702	1	https://doi.org/10.1108/apjml-11-2017-0284	https://doi.org/10.1108/apjml-11-2017-0284	NOUN
easat-950	702	2	[	[	X
easat-950	702	3	62	62	NUM
easat-950	702	4	]	]	PUNCT
easat-950	702	5	a.	a.	NOUN
easat-950	702	6	saly	saly	PROPN
easat-950	702	7	,	,	PUNCT
easat-950	702	8	"	"	PUNCT
easat-950	702	9	correlation	correlation	NOUN
easat-950	702	10	between	between	ADP
easat-950	702	11	employee	employee	NOUN
easat-950	702	12	job	job	NOUN
easat-950	702	13	satisfaction	satisfaction	NOUN
easat-950	702	14	and	and	CCONJ
easat-950	702	15	employee	employee	NOUN
easat-950	702	16	performance	performance	NOUN
easat-950	702	17	of	of	ADP
easat-950	702	18	restaurant	restaurant	NOUN
easat-950	702	19	chains	chain	NOUN
easat-950	702	20	based	base	VERB
easat-950	702	21	in	in	ADP
easat-950	702	22	abu	abu	PROPN
easat-950	702	23	dhabi	dhabi	PROPN
easat-950	702	24	,	,	PUNCT
easat-950	702	25	united	united	PROPN
easat-950	702	26	arab	arab	PROPN
easat-950	702	27	emirates	emirates	PROPN
easat-950	702	28	–	–	PUNCT
easat-950	702	29	an	an	DET
easat-950	702	30	empirical	empirical	ADJ
easat-950	702	31	study	study	NOUN
easat-950	702	32	,	,	PUNCT
easat-950	702	33	"	"	PUNCT
easat-950	702	34	ssrn	ssrn	PROPN
easat-950	702	35	scholarly	scholarly	ADJ
easat-950	702	36	paper	paper	NOUN
easat-950	702	37	no	no	NOUN
easat-950	702	38	.	.	NOUN
easat-950	702	39	3344716	3344716	NUM
easat-950	702	40	,	,	PUNCT
easat-950	702	41	2019	2019	NUM
easat-950	702	42	.	.	PUNCT
easat-950	703	1	[	[	X
easat-950	703	2	63	63	NUM
easat-950	703	3	]	]	PUNCT
easat-950	703	4	p.	p.	PROPN
easat-950	703	5	c.	c.	PROPN
easat-950	703	6	demirkan	demirkan	PROPN
easat-950	703	7	,	,	PUNCT
easat-950	703	8	n.	n.	PROPN
easat-950	703	9	m.	m.	PROPN
easat-950	703	10	smith	smith	PROPN
easat-950	703	11	,	,	PUNCT
easat-950	703	12	h.	h.	PROPN
easat-950	703	13	s.	s.	PROPN
easat-950	703	14	duzgun	duzgun	PROPN
easat-950	703	15	,	,	PUNCT
easat-950	703	16	and	and	CCONJ
easat-950	703	17	a.	a.	NOUN
easat-950	703	18	waclawski	waclawski	PROPN
easat-950	703	19	,	,	PUNCT
easat-950	703	20	"	"	PUNCT
easat-950	703	21	a	a	DET
easat-950	703	22	data	data	NOUN
easat-950	703	23	-	-	PUNCT
easat-950	703	24	driven	drive	VERB
easat-950	703	25	approach	approach	NOUN
easat-950	703	26	to	to	ADP
easat-950	703	27	evaluation	evaluation	NOUN
easat-950	703	28	of	of	ADP
easat-950	703	29	sustainability	sustainability	NOUN
easat-950	703	30	reporting	reporting	NOUN
easat-950	703	31	practices	practice	NOUN
easat-950	703	32	in	in	ADP
easat-950	703	33	extractive	extractive	ADJ
easat-950	703	34	industries	industry	NOUN
easat-950	703	35	,	,	PUNCT
easat-950	703	36	"	"	PUNCT
easat-950	703	37	sustainability	sustainability	NOUN
easat-950	703	38	,	,	PUNCT
easat-950	703	39	vol	vol	NOUN
easat-950	703	40	.	.	PROPN
easat-950	703	41	13	13	NUM
easat-950	703	42	,	,	PUNCT
easat-950	703	43	no	no	INTJ
easat-950	703	44	.	.	NOUN
easat-950	703	45	16	16	NUM
easat-950	703	46	,	,	PUNCT
easat-950	703	47	p.	p.	NOUN
easat-950	703	48	8716	8716	NUM
easat-950	703	49	,	,	PUNCT
easat-950	703	50	2021	2021	NUM
easat-950	703	51	.	.	PUNCT
easat-950	704	1	https://doi.org/10.3390/su13168716	https://doi.org/10.3390/su13168716	NOUN
easat-950	705	1	[	[	X
easat-950	705	2	64	64	NUM
easat-950	705	3	]	]	PUNCT
easat-950	705	4	w.	w.	PROPN
easat-950	705	5	ghardallou	ghardallou	PROPN
easat-950	705	6	and	and	CCONJ
easat-950	705	7	n.	n.	PROPN
easat-950	705	8	alessa	alessa	NOUN
easat-950	705	9	,	,	PUNCT
easat-950	705	10	"	"	PUNCT
easat-950	705	11	corporate	corporate	ADJ
easat-950	705	12	social	social	ADJ
easat-950	705	13	responsibility	responsibility	NOUN
easat-950	705	14	and	and	CCONJ
easat-950	705	15	firm	firm	ADJ
easat-950	705	16	performance	performance	NOUN
easat-950	705	17	in	in	ADP
easat-950	705	18	gcc	gcc	NOUN
easat-950	705	19	countries	country	NOUN
easat-950	705	20	:	:	PUNCT
easat-950	705	21	a	a	DET
easat-950	705	22	panel	panel	NOUN
easat-950	705	23	smooth	smooth	ADJ
easat-950	705	24	transition	transition	NOUN
easat-950	705	25	regression	regression	NOUN
easat-950	705	26	model	model	NOUN
easat-950	705	27	,	,	PUNCT
easat-950	705	28	"	"	PUNCT
easat-950	705	29	sustainability	sustainability	NOUN
easat-950	705	30	,	,	PUNCT
easat-950	705	31	vol	vol	NOUN
easat-950	705	32	.	.	PROPN
easat-950	705	33	14	14	NUM
easat-950	705	34	,	,	PUNCT
easat-950	705	35	no	no	INTJ
easat-950	705	36	.	.	NOUN
easat-950	705	37	13	13	NUM
easat-950	705	38	,	,	PUNCT
easat-950	705	39	p.	p.	NOUN
easat-950	705	40	7908	7908	NUM
easat-950	705	41	,	,	PUNCT
easat-950	705	42	2022	2022	NUM
easat-950	705	43	.	.	PUNCT
easat-950	706	1	https://doi.org/10.3390/su14137908	https://doi.org/10.3390/su14137908	PRON
easat-950	707	1	[	[	X
easat-950	707	2	65	65	NUM
easat-950	707	3	]	]	X
easat-950	707	4	r.	r.	PROPN
easat-950	707	5	k.	k.	PROPN
easat-950	707	6	bhaskaran	bhaskaran	PROPN
easat-950	707	7	,	,	PUNCT
easat-950	707	8	i.	i.	PROPN
easat-950	707	9	w.	w.	PROPN
easat-950	707	10	k.	k.	PROPN
easat-950	707	11	ting	ting	PROPN
easat-950	707	12	,	,	PUNCT
easat-950	707	13	s.	s.	PROPN
easat-950	707	14	k.	k.	PROPN
easat-950	707	15	sukumaran	sukumaran	PROPN
easat-950	707	16	,	,	PUNCT
easat-950	707	17	and	and	CCONJ
easat-950	707	18	s.	s.	PROPN
easat-950	707	19	d.	d.	PROPN
easat-950	707	20	sumod	sumod	PROPN
easat-950	707	21	,	,	PUNCT
easat-950	707	22	"	"	PUNCT
easat-950	707	23	environmental	environmental	ADJ
easat-950	707	24	,	,	PUNCT
easat-950	707	25	social	social	ADJ
easat-950	707	26	and	and	CCONJ
easat-950	707	27	governance	governance	NOUN
easat-950	707	28	initiatives	initiative	NOUN
easat-950	707	29	and	and	CCONJ
easat-950	707	30	wealth	wealth	NOUN
easat-950	707	31	creation	creation	NOUN
easat-950	707	32	for	for	ADP
easat-950	707	33	firms	firm	NOUN
easat-950	707	34	:	:	PUNCT
easat-950	707	35	an	an	DET
easat-950	707	36	empirical	empirical	ADJ
easat-950	707	37	examination	examination	NOUN
easat-950	707	38	,	,	PUNCT
easat-950	707	39	"	"	PUNCT
easat-950	707	40	managerial	managerial	ADJ
easat-950	707	41	and	and	CCONJ
easat-950	707	42	decision	decision	NOUN
easat-950	707	43	economics	economic	NOUN
easat-950	707	44	,	,	PUNCT
easat-950	707	45	vol	vol	NOUN
easat-950	707	46	.	.	PROPN
easat-950	707	47	41	41	NUM
easat-950	707	48	,	,	PUNCT
easat-950	707	49	no	no	INTJ
easat-950	707	50	.	.	NOUN
easat-950	707	51	5	5	NUM
easat-950	707	52	,	,	PUNCT
easat-950	707	53	pp	pp	ADJ
easat-950	707	54	.	.	PUNCT
easat-950	707	55	710729	710729	NUM
easat-950	707	56	,	,	PUNCT
easat-950	707	57	2020	2020	NUM
easat-950	707	58	.	.	PUNCT
easat-950	708	1	https://doi.org/10.1002/mde.3131	https://doi.org/10.1002/mde.3131	X
easat-950	709	1	[	[	X
easat-950	709	2	66	66	NUM
easat-950	709	3	]	]	PUNCT
easat-950	709	4	s.	s.	PROPN
easat-950	709	5	jigjiddorj	jigjiddorj	PROPN
easat-950	709	6	,	,	PUNCT
easat-950	709	7	t.	t.	PROPN
easat-950	709	8	tsogbadrakh	tsogbadrakh	PROPN
easat-950	709	9	,	,	PUNCT
easat-950	709	10	e.	e.	PROPN
easat-950	709	11	choijil	choijil	PROPN
easat-950	709	12	,	,	PUNCT
easat-950	709	13	and	and	CCONJ
easat-950	709	14	a.	a.	NOUN
easat-950	709	15	zanabazar	zanabazar	NOUN
easat-950	709	16	,	,	PUNCT
easat-950	709	17	"	"	PUNCT
easat-950	709	18	the	the	DET
easat-950	709	19	mediating	mediate	VERB
easat-950	709	20	effect	effect	NOUN
easat-950	709	21	of	of	ADP
easat-950	709	22	employee	employee	NOUN
easat-950	709	23	loyalty	loyalty	NOUN
easat-950	709	24	on	on	ADP
easat-950	709	25	the	the	DET
easat-950	709	26	relationship	relationship	NOUN
easat-950	709	27	between	between	ADP
easat-950	709	28	job	job	NOUN
easat-950	709	29	satisfaction	satisfaction	NOUN
easat-950	709	30	and	and	CCONJ
easat-950	709	31	organizational	organizational	ADJ
easat-950	709	32	performance	performance	NOUN
easat-950	709	33	,	,	PUNCT
easat-950	709	34	"	"	PUNCT
easat-950	709	35	in	in	ADP
easat-950	709	36	economics	economic	NOUN
easat-950	709	37	,	,	PUNCT
easat-950	709	38	management	management	NOUN
easat-950	709	39	and	and	CCONJ
easat-950	709	40	technology	technology	NOUN
easat-950	709	41	in	in	ADP
easat-950	709	42	enterprises	enterprise	NOUN
easat-950	709	43	2019	2019	NUM
easat-950	709	44	(	(	PUNCT
easat-950	709	45	emt	emt	PROPN
easat-950	709	46	2019	2019	NUM
easat-950	709	47	)	)	PUNCT
easat-950	709	48	,	,	PUNCT
easat-950	709	49	2019	2019	NUM
easat-950	709	50	:	:	PUNCT
easat-950	709	51	atlantis	atlantis	PROPN
easat-950	709	52	press	press	PROPN
easat-950	709	53	,	,	PUNCT
easat-950	709	54	pp	pp	ADP
easat-950	709	55	.	.	PUNCT
easat-950	709	56	197	197	NUM
easat-950	709	57	-	-	SYM
easat-950	709	58	202	202	NUM
easat-950	709	59	.	.	PUNCT
easat-950	710	1	[	[	X
easat-950	710	2	67	67	NUM
easat-950	710	3	]	]	X
easat-950	710	4	r.	r.	PROPN
easat-950	710	5	coelho	coelho	PROPN
easat-950	710	6	,	,	PUNCT
easat-950	710	7	s.	s.	PROPN
easat-950	710	8	jayantilal	jayantilal	PROPN
easat-950	710	9	,	,	PUNCT
easat-950	710	10	and	and	CCONJ
easat-950	710	11	j.	j.	PROPN
easat-950	710	12	j.	j.	PROPN
easat-950	710	13	ferreira	ferreira	PROPN
easat-950	710	14	,	,	PUNCT
easat-950	710	15	"	"	PUNCT
easat-950	710	16	the	the	DET
easat-950	710	17	impact	impact	NOUN
easat-950	710	18	of	of	ADP
easat-950	710	19	social	social	ADJ
easat-950	710	20	responsibility	responsibility	NOUN
easat-950	710	21	on	on	ADP
easat-950	710	22	corporate	corporate	ADJ
easat-950	710	23	financial	financial	ADJ
easat-950	710	24	per	per	ADP
easat-950	710	25	formance	formance	NOUN
easat-950	710	26	:	:	PUNCT
easat-950	710	27	a	a	DET
easat-950	710	28	systematic	systematic	ADJ
easat-950	710	29	literature	literature	NOUN
easat-950	710	30	review	review	NOUN
easat-950	710	31	,	,	PUNCT
easat-950	710	32	"	"	PUNCT
easat-950	710	33	corporate	corporate	ADJ
easat-950	710	34	social	social	ADJ
easat-950	710	35	responsibility	responsibility	NOUN
easat-950	710	36	and	and	CCONJ
easat-950	710	37	environmental	environmental	ADJ
easat-950	710	38	management	management	NOUN
easat-950	710	39	,	,	PUNCT
easat-950	710	40	vol	vol	NOUN
easat-950	710	41	.	.	PROPN
easat-950	710	42	30	30	NUM
easat-950	710	43	,	,	PUNCT
easat-950	710	44	no	no	INTJ
easat-950	710	45	.	.	NOUN
easat-950	710	46	4	4	NUM
easat-950	710	47	,	,	PUNCT
easat-950	710	48	pp	pp	ADJ
easat-950	710	49	.	.	PUNCT
easat-950	710	50	15351560	15351560	NUM
easat-950	710	51	,	,	PUNCT
easat-950	710	52	2023	2023	NUM
easat-950	710	53	.	.	PUNCT
easat-950	711	1	https://doi.org/10.1002/csr.2446	https://doi.org/10.1002/csr.2446	PROPN
easat-950	711	2	https://www.mckinsey.com/capabilities/mckinsey-digital/our-insights/the-top-trends-in-tech	https://www.mckinsey.com/capabilities/mckinsey-digital/our-insights/the-top-trends-in-tech	PROPN
easat-950	711	3	https://doi.org/10.1108/jgr-11-2016-0029	https://doi.org/10.1108/jgr-11-2016-0029	PROPN
easat-950	711	4	https://doi.org/10.1007/s10551-021-04850-z	https://doi.org/10.1007/s10551-021-04850-z	PROPN
easat-950	711	5	https://doi.org/10.1007/s10551-021-04850-z	https://doi.org/10.1007/s10551-021-04850-z	PROPN
easat-950	711	6	https://doi.org/10.1016/j.frl.2020.101656	https://doi.org/10.1016/j.frl.2020.101656	PROPN
easat-950	712	1	https://doi.org/10.1287/orsc.1040.0066	https://doi.org/10.1287/orsc.1040.0066	PROPN
easat-950	712	2	https://doi.org/10.2139/ssrn.263511	https://doi.org/10.2139/ssrn.263511	NOUN
easat-950	712	3	https://doi.org/10.1016/j.bir.2021.07.001	https://doi.org/10.1016/j.bir.2021.07.001	NOUN
easat-950	712	4	https://doi.org/10.3390/su12208386	https://doi.org/10.3390/su12208386	VERB
easat-950	712	5	https://doi.org/10.3390/su14137595	https://doi.org/10.3390/su14137595	NUM
easat-950	712	6	https://doi.org/10.1016/j.resourpol.2021.102144	https://doi.org/10.1016/j.resourpol.2021.102144	ADJ
easat-950	712	7	https://doi.org/10.3390/su12093910	https://doi.org/10.3390/su12093910	NOUN
easat-950	712	8	https://doi.org/10.22495/rgcv11i2p3	https://doi.org/10.22495/rgcv11i2p3	VERB
easat-950	712	9	https://doi.org/10.14453/aabfj.v16i2.7	https://doi.org/10.14453/aabfj.v16i2.7	NUM
easat-950	712	10	https://doi.org/10.1016/j.jclepro.2022.134951	https://doi.org/10.1016/j.jclepro.2022.134951	ADJ
easat-950	712	11	https://doi.org/10.1108/apjml-11-2017-0284	https://doi.org/10.1108/apjml-11-2017-0284	NOUN
easat-950	712	12	https://doi.org/10.3390/su13168716	https://doi.org/10.3390/su13168716	NOUN
easat-950	712	13	https://doi.org/10.3390/su14137908	https://doi.org/10.3390/su14137908	NOUN
easat-950	712	14	https://doi.org/10.1002/mde.3131	https://doi.org/10.1002/mde.3131	PROPN
easat-950	712	15	https://doi.org/10.1002/csr.2446	https://doi.org/10.1002/csr.2446	PROPN
easat-950	712	16	258	258	NUM
easat-950	712	17	edelweiss	edelweiss	PROPN
easat-950	712	18	applied	apply	VERB
easat-950	712	19	science	science	NOUN
easat-950	712	20	and	and	CCONJ
easat-950	712	21	technology	technology	NOUN
easat-950	712	22	issn	issn	PROPN
easat-950	712	23	:	:	PUNCT
easat-950	712	24	2576	2576	NUM
easat-950	712	25	-	-	SYM
easat-950	712	26	8484	8484	NUM
easat-950	712	27	vol	vol	NOUN
easat-950	712	28	.	.	PROPN
easat-950	713	1	8	8	NUM
easat-950	713	2	,	,	PUNCT
easat-950	713	3	no	no	INTJ
easat-950	713	4	.	.	NOUN
easat-950	714	1	3	3	NUM
easat-950	714	2	:	:	SYM
easat-950	714	3	236	236	NUM
easat-950	714	4	-	-	SYM
easat-950	714	5	258	258	NUM
easat-950	714	6	,	,	PUNCT
easat-950	714	7	2024	2024	NUM
easat-950	714	8	doi	doi	NOUN
easat-950	714	9	:	:	PUNCT
easat-950	714	10	10.55214/25768484.v8i3.950	10.55214/25768484.v8i3.950	NUM
easat-950	714	11	©	©	PROPN
easat-950	714	12	2024	2024	NUM
easat-950	714	13	by	by	ADP
easat-950	714	14	the	the	DET
easat-950	714	15	authors	author	NOUN
easat-950	714	16	;	;	PUNCT
easat-950	714	17	licensee	licensee	PROPN
easat-950	714	18	learning	learning	NOUN
easat-950	714	19	gate	gate	NOUN
easat-950	715	1	[	[	X
easat-950	715	2	68	68	NUM
easat-950	715	3	]	]	X
easat-950	715	4	n.	n.	PROPN
easat-950	715	5	jan	jan	PROPN
easat-950	715	6	,	,	PUNCT
easat-950	715	7	a.	a.	PROPN
easat-950	715	8	l.	l.	PROPN
easat-950	715	9	karn	karn	PROPN
easat-950	715	10	,	,	PUNCT
easat-950	715	11	z.	z.	PROPN
easat-950	715	12	li	li	PROPN
easat-950	715	13	,	,	PUNCT
easat-950	715	14	and	and	CCONJ
easat-950	715	15	x.	x.	NOUN
easat-950	715	16	liu	liu	PROPN
easat-950	715	17	,	,	PUNCT
easat-950	715	18	"	"	PUNCT
easat-950	715	19	the	the	DET
easat-950	715	20	relationship	relationship	NOUN
easat-950	715	21	between	between	ADP
easat-950	715	22	corporate	corporate	ADJ
easat-950	715	23	social	social	ADJ
easat-950	715	24	responsibility	responsibility	NOUN
easat-950	715	25	reporting	reporting	NOUN
easat-950	715	26	and	and	CCONJ
easat-950	715	27	firm	firm	ADJ
easat-950	715	28	performance	performance	NOUN
easat-950	715	29	and	and	CCONJ
easat-950	715	30	the	the	DET
easat-950	715	31	moderating	moderate	VERB
easat-950	715	32	role	role	NOUN
easat-950	715	33	of	of	ADP
easat-950	715	34	firm	firm	ADJ
easat-950	715	35	life	life	NOUN
easat-950	715	36	cycle	cycle	NOUN
easat-950	715	37	stages	stage	NOUN
easat-950	715	38	:	:	PUNCT
easat-950	715	39	evidence	evidence	NOUN
easat-950	715	40	from	from	ADP
easat-950	715	41	china	china	PROPN
easat-950	715	42	,	,	PUNCT
easat-950	715	43	"	"	PUNCT
easat-950	715	44	sustainability	sustainability	NOUN
easat-950	715	45	,	,	PUNCT
easat-950	715	46	vol	vol	NOUN
easat-950	715	47	.	.	PROPN
easat-950	715	48	13	13	NUM
easat-950	715	49	,	,	PUNCT
easat-950	715	50	no	no	INTJ
easat-950	715	51	.	.	NOUN
easat-950	715	52	18	18	NUM
easat-950	715	53	,	,	PUNCT
easat-950	715	54	p.	p.	NOUN
easat-950	715	55	10038	10038	NUM
easat-950	715	56	,	,	PUNCT
easat-950	715	57	2021	2021	NUM
easat-950	715	58	.	.	PUNCT
easat-950	716	1	https://doi.org/10.3390/su131810038	https://doi.org/10.3390/su131810038	PUNCT
easat-950	717	1	[	[	X
easat-950	717	2	69	69	NUM
easat-950	717	3	]	]	PUNCT
easat-950	717	4	r.	r.	PROPN
easat-950	717	5	rajesh	rajesh	PROPN
easat-950	717	6	,	,	PUNCT
easat-950	717	7	"	"	PUNCT
easat-950	717	8	exploring	explore	VERB
easat-950	717	9	the	the	DET
easat-950	717	10	sustainability	sustainability	NOUN
easat-950	717	11	performances	performance	NOUN
easat-950	717	12	of	of	ADP
easat-950	717	13	firms	firm	NOUN
easat-950	717	14	using	use	VERB
easat-950	717	15	environmental	environmental	ADJ
easat-950	717	16	,	,	PUNCT
easat-950	717	17	social	social	ADJ
easat-950	717	18	,	,	PUNCT
easat-950	717	19	and	and	CCONJ
easat-950	717	20	governance	governance	NOUN
easat-950	717	21	scores	score	NOUN
easat-950	717	22	,	,	PUNCT
easat-950	717	23	"	"	PUNCT
easat-950	717	24	journal	journal	NOUN
easat-950	717	25	of	of	ADP
easat-950	717	26	cleaner	clean	ADJ
easat-950	717	27	production	production	NOUN
easat-950	717	28	,	,	PUNCT
easat-950	717	29	vol	vol	NOUN
easat-950	717	30	.	.	PROPN
easat-950	717	31	247	247	NUM
easat-950	717	32	,	,	PUNCT
easat-950	717	33	p.	p.	NOUN
easat-950	717	34	119600	119600	NUM
easat-950	717	35	,	,	PUNCT
easat-950	717	36	2020	2020	NUM
easat-950	717	37	.	.	PUNCT
easat-950	718	1	https://doi.org/10.1016/j.jclepro.2019.119600	https://doi.org/10.1016/j.jclepro.2019.119600	PROPN
easat-950	718	2	[	[	X
easat-950	718	3	70	70	NUM
easat-950	718	4	]	]	X
easat-950	718	5	i.	i.	NOUN
easat-950	718	6	shaikh	shaikh	PROPN
easat-950	718	7	,	,	PUNCT
easat-950	718	8	"	"	PUNCT
easat-950	718	9	environmental	environmental	ADJ
easat-950	718	10	,	,	PUNCT
easat-950	718	11	social	social	ADJ
easat-950	718	12	,	,	PUNCT
easat-950	718	13	and	and	CCONJ
easat-950	718	14	governance	governance	NOUN
easat-950	718	15	(	(	PUNCT
easat-950	718	16	esg	esg	NOUN
easat-950	718	17	)	)	PUNCT
easat-950	718	18	practice	practice	NOUN
easat-950	718	19	and	and	CCONJ
easat-950	718	20	firm	firm	ADJ
easat-950	718	21	performance	performance	NOUN
easat-950	718	22	:	:	PUNCT
easat-950	718	23	an	an	DET
easat-950	718	24	international	international	ADJ
easat-950	718	25	evidence	evidence	NOUN
easat-950	718	26	,	,	PUNCT
easat-950	718	27	"	"	PUNCT
easat-950	718	28	journal	journal	NOUN
easat-950	718	29	of	of	ADP
easat-950	718	30	business	business	NOUN
easat-950	718	31	economics	economic	NOUN
easat-950	718	32	and	and	CCONJ
easat-950	718	33	management	management	NOUN
easat-950	718	34	,	,	PUNCT
easat-950	718	35	vol	vol	NOUN
easat-950	718	36	.	.	PROPN
easat-950	718	37	23	23	NUM
easat-950	718	38	,	,	PUNCT
easat-950	718	39	no	no	INTJ
easat-950	718	40	.	.	NOUN
easat-950	718	41	1	1	NUM
easat-950	718	42	,	,	PUNCT
easat-950	718	43	pp	pp	ADJ
easat-950	718	44	.	.	PUNCT
easat-950	719	1	218–237	218–237	NUM
easat-950	719	2	,	,	PUNCT
easat-950	719	3	2022	2022	NUM
easat-950	719	4	.	.	PUNCT
easat-950	720	1	https://doi.org/10.3846/jbem.2022.16202	https://doi.org/10.3846/jbem.2022.16202	PROPN
easat-950	721	1	[	[	X
easat-950	721	2	71	71	NUM
easat-950	721	3	]	]	PUNCT
easat-950	721	4	s.	s.	PROPN
easat-950	721	5	kim	kim	PROPN
easat-950	721	6	and	and	CCONJ
easat-950	721	7	z.	z.	PROPN
easat-950	721	8	li	li	PROPN
easat-950	721	9	,	,	PUNCT
easat-950	721	10	"	"	PUNCT
easat-950	721	11	understanding	understand	VERB
easat-950	721	12	the	the	DET
easat-950	721	13	impact	impact	NOUN
easat-950	721	14	of	of	ADP
easat-950	721	15	esg	esg	NOUN
easat-950	721	16	practices	practice	NOUN
easat-950	721	17	in	in	ADP
easat-950	721	18	corporate	corporate	ADJ
easat-950	721	19	finance	finance	NOUN
easat-950	721	20	,	,	PUNCT
easat-950	721	21	"	"	PUNCT
easat-950	721	22	sustainability	sustainability	NOUN
easat-950	721	23	,	,	PUNCT
easat-950	721	24	vol	vol	NOUN
easat-950	721	25	.	.	PROPN
easat-950	721	26	13	13	NUM
easat-950	721	27	,	,	PUNCT
easat-950	721	28	no	no	INTJ
easat-950	721	29	.	.	NOUN
easat-950	721	30	7	7	NUM
easat-950	721	31	,	,	PUNCT
easat-950	721	32	p.	p.	NOUN
easat-950	721	33	3746	3746	NUM
easat-950	721	34	,	,	PUNCT
easat-950	721	35	2021	2021	NUM
easat-950	721	36	.	.	PUNCT
easat-950	722	1	https://doi.org/10.3390/su13073746	https://doi.org/10.3390/su13073746	PRON
easat-950	722	2	[	[	X
easat-950	722	3	72	72	NUM
easat-950	722	4	]	]	X
easat-950	722	5	s.	s.	PROPN
easat-950	722	6	r.	r.	PROPN
easat-950	722	7	ray	ray	PROPN
easat-950	722	8	and	and	CCONJ
easat-950	722	9	s.	s.	PROPN
easat-950	722	10	goel	goel	PROPN
easat-950	722	11	,	,	PUNCT
easat-950	722	12	"	"	PUNCT
easat-950	722	13	impact	impact	NOUN
easat-950	722	14	of	of	ADP
easat-950	722	15	esg	esg	PROPN
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easat-950	722	17	on	on	ADP
easat-950	722	18	financial	financial	ADJ
easat-950	722	19	performance	performance	NOUN
easat-950	722	20	of	of	ADP
easat-950	722	21	indian	indian	ADJ
easat-950	722	22	firms	firm	NOUN
easat-950	722	23	:	:	PUNCT
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easat-950	722	25	and	and	CCONJ
easat-950	722	26	dynamic	dynamic	ADJ
easat-950	722	27	panel	panel	NOUN
easat-950	722	28	regression	regression	NOUN
easat-950	722	29	analyses	analysis	NOUN
easat-950	722	30	,	,	PUNCT
easat-950	722	31	"	"	PUNCT
easat-950	722	32	applied	apply	VERB
easat-950	722	33	economics	economic	NOUN
easat-950	722	34	,	,	PUNCT
easat-950	722	35	vol	vol	NOUN
easat-950	722	36	.	.	PROPN
easat-950	723	1	55	55	NUM
easat-950	723	2	,	,	PUNCT
easat-950	723	3	no	no	INTJ
easat-950	723	4	.	.	NOUN
easat-950	723	5	15	15	NUM
easat-950	723	6	,	,	PUNCT
easat-950	723	7	pp	pp	ADJ
easat-950	723	8	.	.	PUNCT
easat-950	724	1	1742	1742	NUM
easat-950	724	2	-	-	SYM
easat-950	724	3	1755	1755	NUM
easat-950	724	4	,	,	PUNCT
easat-950	724	5	2023	2023	NUM
easat-950	724	6	.	.	PUNCT
easat-950	725	1	https://doi.org/10.1080/00036846.2022.2101611	https://doi.org/10.1080/00036846.2022.2101611	NOUN
easat-950	726	1	[	[	X
easat-950	726	2	73	73	NUM
easat-950	726	3	]	]	X
easat-950	726	4	n.	n.	PROPN
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easat-950	726	6	,	,	PUNCT
easat-950	726	7	a.	a.	NOUN
easat-950	726	8	mobarek	mobarek	PROPN
easat-950	726	9	,	,	PUNCT
easat-950	726	10	and	and	CCONJ
easat-950	726	11	n.	n.	PROPN
easat-950	726	12	n.	n.	PROPN
easat-950	726	13	roni	roni	PROPN
easat-950	726	14	,	,	PUNCT
easat-950	726	15	"	"	PUNCT
easat-950	726	16	revisiting	revisit	VERB
easat-950	726	17	the	the	DET
easat-950	726	18	impact	impact	NOUN
easat-950	726	19	of	of	ADP
easat-950	726	20	esg	esg	PROPN
easat-950	726	21	on	on	ADP
easat-950	726	22	financial	financial	ADJ
easat-950	726	23	performance	performance	NOUN
easat-950	726	24	of	of	ADP
easat-950	726	25	ftse350	ftse350	PROPN
easat-950	726	26	uk	uk	PROPN
easat-950	726	27	firms	firm	NOUN
easat-950	726	28	:	:	PUNCT
easat-950	726	29	static	static	ADJ
easat-950	726	30	and	and	CCONJ
easat-950	726	31	dynamic	dynamic	ADJ
easat-950	726	32	panel	panel	NOUN
easat-950	726	33	data	datum	NOUN
easat-950	726	34	analysis	analysis	NOUN
easat-950	726	35	,	,	PUNCT
easat-950	726	36	"	"	PUNCT
easat-950	726	37	cogent	cogent	NOUN
easat-950	726	38	business	business	NOUN
easat-950	726	39	&	&	CCONJ
easat-950	726	40	management	management	PROPN
easat-950	726	41	,	,	PUNCT
easat-950	726	42	vol	vol	NOUN
easat-950	726	43	.	.	PROPN
easat-950	726	44	8	8	NUM
easat-950	726	45	,	,	PUNCT
easat-950	726	46	no	no	INTJ
easat-950	726	47	.	.	NOUN
easat-950	726	48	1	1	NUM
easat-950	726	49	,	,	PUNCT
easat-950	726	50	p.	p.	NOUN
easat-950	726	51	1900500	1900500	NUM
easat-950	726	52	,	,	PUNCT
easat-950	726	53	2021	2021	NUM
easat-950	726	54	.	.	PUNCT
easat-950	726	55	https://doi.org/10.1080/23311975.2021.1900500	https://doi.org/10.1080/23311975.2021.1900500	PROPN
easat-950	727	1	[	[	X
easat-950	727	2	74	74	X
easat-950	727	3	]	]	X
easat-950	727	4	g.	g.	PROPN
easat-950	727	5	giannopoulos	giannopoulos	PROPN
easat-950	727	6	,	,	PUNCT
easat-950	727	7	k.	k.	PROPN
easat-950	727	8	r.	r.	PROPN
easat-950	727	9	v.	v.	PROPN
easat-950	727	10	fagernes	fagernes	PROPN
easat-950	727	11	,	,	PUNCT
easat-950	727	12	m.	m.	NOUN
easat-950	727	13	elmarzouky	elmarzouky	NOUN
easat-950	727	14	,	,	PUNCT
easat-950	727	15	and	and	CCONJ
easat-950	727	16	a.	a.	PROPN
easat-950	727	17	k.	k.	PROPN
easat-950	727	18	a.	a.	PROPN
easat-950	727	19	b.	b.	PROPN
easat-950	727	20	m.	m.	PROPN
easat-950	727	21	hossain	hossain	PROPN
easat-950	727	22	,	,	PUNCT
easat-950	727	23	"	"	PUNCT
easat-950	727	24	the	the	DET
easat-950	727	25	esg	esg	PROPN
easat-950	727	26	disclosure	disclosure	NOUN
easat-950	727	27	and	and	CCONJ
easat-950	727	28	the	the	DET
easat-950	727	29	financial	financial	ADJ
easat-950	727	30	performance	performance	NOUN
easat-950	727	31	of	of	ADP
easat-950	727	32	norwegian	norwegian	ADJ
easat-950	727	33	listed	list	VERB
easat-950	727	34	firms	firm	NOUN
easat-950	727	35	,	,	PUNCT
easat-950	727	36	"	"	PUNCT
easat-950	727	37	journal	journal	NOUN
easat-950	727	38	of	of	ADP
easat-950	727	39	risk	risk	NOUN
easat-950	727	40	and	and	CCONJ
easat-950	727	41	financial	financial	ADJ
easat-950	727	42	management	management	NOUN
easat-950	727	43	,	,	PUNCT
easat-950	727	44	vol	vol	NOUN
easat-950	727	45	.	.	PROPN
easat-950	727	46	15	15	NUM
easat-950	727	47	,	,	PUNCT
easat-950	727	48	no	no	INTJ
easat-950	727	49	.	.	NOUN
easat-950	727	50	6	6	NUM
easat-950	727	51	,	,	PUNCT
easat-950	727	52	p.	p.	NOUN
easat-950	727	53	237	237	NUM
easat-950	727	54	,	,	PUNCT
easat-950	727	55	2022	2022	NUM
easat-950	727	56	.	.	PUNCT
easat-950	728	1	https://doi.org/10.3390/jrfm15060237	https://doi.org/10.3390/jrfm15060237	PROPN
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easat-950	729	2	75	75	NUM
easat-950	729	3	]	]	PUNCT
easat-950	729	4	e.	e.	PROPN
easat-950	729	5	clementino	clementino	PROPN
easat-950	729	6	and	and	CCONJ
easat-950	729	7	r.	r.	PROPN
easat-950	729	8	perkins	perkins	PROPN
easat-950	729	9	,	,	PUNCT
easat-950	729	10	"	"	PUNCT
easat-950	729	11	how	how	SCONJ
easat-950	729	12	do	do	AUX
easat-950	729	13	companies	company	NOUN
easat-950	729	14	respond	respond	VERB
easat-950	729	15	to	to	ADP
easat-950	729	16	environmental	environmental	ADJ
easat-950	729	17	,	,	PUNCT
easat-950	729	18	social	social	ADJ
easat-950	729	19	and	and	CCONJ
easat-950	729	20	governance	governance	NOUN
easat-950	729	21	(	(	PUNCT
easat-950	729	22	esg	esg	NOUN
easat-950	729	23	)	)	PUNCT
easat-950	729	24	ratings	rating	NOUN
easat-950	729	25	?	?	PUNCT
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easat-950	730	2	from	from	ADP
easat-950	730	3	italy	italy	PROPN
easat-950	730	4	,	,	PUNCT
easat-950	730	5	"	"	PUNCT
easat-950	730	6	journal	journal	NOUN
easat-950	730	7	of	of	ADP
easat-950	730	8	business	business	NOUN
easat-950	730	9	ethics	ethic	NOUN
easat-950	730	10	,	,	PUNCT
easat-950	730	11	vol	vol	NOUN
easat-950	730	12	.	.	PROPN
easat-950	730	13	171	171	NUM
easat-950	730	14	,	,	PUNCT
easat-950	730	15	pp	pp	ADJ
easat-950	730	16	.	.	PUNCT
easat-950	731	1	379	379	NUM
easat-950	731	2	-	-	SYM
easat-950	731	3	397	397	NUM
easat-950	731	4	,	,	PUNCT
easat-950	731	5	2021	2021	NUM
easat-950	731	6	.	.	PUNCT
easat-950	732	1	https://doi.org/10.1007/s10551-02004441-4	https://doi.org/10.1007/s10551-02004441-4	PROPN
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easat-950	733	2	76	76	X
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easat-950	733	6	,	,	PUNCT
easat-950	733	7	c.	c.	PROPN
easat-950	733	8	boer	boer	PROPN
easat-950	733	9	,	,	PUNCT
easat-950	733	10	and	and	CCONJ
easat-950	733	11	l.	l.	PROPN
easat-950	733	12	a.	a.	PROPN
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easat-950	733	14	,	,	PUNCT
easat-950	733	15	"	"	PUNCT
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easat-950	733	17	coefficients	coefficient	NOUN
easat-950	733	18	:	:	PUNCT
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easat-950	733	20	use	use	NOUN
easat-950	733	21	and	and	CCONJ
easat-950	733	22	interpretation	interpretation	NOUN
easat-950	733	23	,	,	PUNCT
easat-950	733	24	"	"	PUNCT
easat-950	733	25	anesthesia	anesthesia	PROPN
easat-950	733	26	&	&	CCONJ
easat-950	733	27	analgesia	analgesia	PROPN
easat-950	733	28	,	,	PUNCT
easat-950	733	29	vol	vol	NOUN
easat-950	733	30	.	.	PROPN
easat-950	734	1	126	126	NUM
easat-950	734	2	,	,	PUNCT
easat-950	734	3	no	no	INTJ
easat-950	734	4	.	.	NOUN
easat-950	734	5	5	5	NUM
easat-950	734	6	,	,	PUNCT
easat-950	734	7	pp	pp	ADJ
easat-950	734	8	.	.	PUNCT
easat-950	735	1	1763	1763	NUM
easat-950	735	2	-	-	SYM
easat-950	735	3	1768	1768	NUM
easat-950	735	4	,	,	PUNCT
easat-950	735	5	2018	2018	NUM
easat-950	735	6	.	.	PUNCT
easat-950	736	1	https://doi.org/10.1213/ane.0000000000002864	https://doi.org/10.1213/ane.0000000000002864	PROPN
easat-950	737	1	[	[	X
easat-950	737	2	77	77	NUM
easat-950	737	3	]	]	X
easat-950	737	4	r.	r.	PROPN
easat-950	737	5	v.	v.	PROPN
easat-950	737	6	krejcie	krejcie	PROPN
easat-950	737	7	and	and	CCONJ
easat-950	737	8	d.	d.	PROPN
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easat-950	737	10	morgan	morgan	PROPN
easat-950	737	11	,	,	PUNCT
easat-950	737	12	"	"	PUNCT
easat-950	737	13	determining	determine	VERB
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easat-950	737	15	size	size	NOUN
easat-950	737	16	for	for	ADP
easat-950	737	17	research	research	NOUN
easat-950	737	18	activities	activity	NOUN
easat-950	737	19	,	,	PUNCT
easat-950	737	20	"	"	PUNCT
easat-950	737	21	educational	educational	ADJ
easat-950	737	22	and	and	CCONJ
easat-950	737	23	psychological	psychological	ADJ
easat-950	737	24	measurement	measurement	NOUN
easat-950	737	25	,	,	PUNCT
easat-950	737	26	vol	vol	NOUN
easat-950	737	27	.	.	PROPN
easat-950	737	28	30	30	NUM
easat-950	737	29	,	,	PUNCT
easat-950	737	30	no	no	INTJ
easat-950	737	31	.	.	NOUN
easat-950	737	32	3	3	NUM
easat-950	737	33	,	,	PUNCT
easat-950	737	34	pp	pp	ADJ
easat-950	737	35	.	.	PUNCT
easat-950	738	1	607	607	NUM
easat-950	738	2	-	-	SYM
easat-950	738	3	610	610	NUM
easat-950	738	4	,	,	PUNCT
easat-950	738	5	1970	1970	NUM
easat-950	738	6	.	.	PUNCT
easat-950	739	1	https://doi.org/10.1177/001316447003000308	https://doi.org/10.1177/001316447003000308	X
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easat-950	740	2	78	78	X
easat-950	740	3	]	]	PUNCT
easat-950	740	4	p.	p.	PROPN
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easat-950	740	6	,	,	PUNCT
easat-950	740	7	c.	c.	PROPN
easat-950	740	8	m.	m.	PROPN
easat-950	740	9	pandey	pandey	PROPN
easat-950	740	10	,	,	PUNCT
easat-950	740	11	u.	u.	PROPN
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easat-950	740	14	a.	a.	PROPN
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easat-950	740	17	c.	c.	PROPN
easat-950	740	18	sahu	sahu	PROPN
easat-950	740	19	,	,	PUNCT
easat-950	740	20	and	and	CCONJ
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easat-950	740	23	,	,	PUNCT
easat-950	740	24	"	"	PUNCT
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easat-950	740	27	and	and	CCONJ
easat-950	740	28	normality	normality	NOUN
easat-950	740	29	tests	test	NOUN
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easat-950	740	31	statistical	statistical	ADJ
easat-950	740	32	data	datum	NOUN
easat-950	740	33	,	,	PUNCT
easat-950	740	34	"	"	PUNCT
easat-950	740	35	annals	annals	NOUN
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easat-950	740	37	cardiac	cardiac	ADJ
easat-950	740	38	anaesthesia	anaesthesia	NOUN
easat-950	740	39	,	,	PUNCT
easat-950	740	40	vol	vol	NOUN
easat-950	740	41	.	.	PROPN
easat-950	741	1	22	22	NUM
easat-950	741	2	,	,	PUNCT
easat-950	741	3	no	no	INTJ
easat-950	741	4	.	.	NOUN
easat-950	741	5	1	1	NUM
easat-950	741	6	,	,	PUNCT
easat-950	741	7	p.	p.	NOUN
easat-950	741	8	67	67	NUM
easat-950	741	9	,	,	PUNCT
easat-950	741	10	2019	2019	NUM
easat-950	741	11	.	.	PUNCT
easat-950	742	1	https://doi.org/10.4103/aca.aca_157_18	https://doi.org/10.4103/aca.aca_157_18	PROPN
easat-950	743	1	[	[	X
easat-950	743	2	79	79	NUM
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easat-950	743	5	george	george	PROPN
easat-950	743	6	and	and	CCONJ
easat-950	743	7	p.	p.	PROPN
easat-950	743	8	mallery	mallery	PROPN
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easat-950	743	11	for	for	ADP
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easat-950	743	13	step	step	NOUN
easat-950	743	14	-	-	PUNCT
easat-950	743	15	by	by	ADP
easat-950	743	16	-	-	PUNCT
easat-950	743	17	step	step	NOUN
easat-950	743	18	:	:	PUNCT
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easat-950	743	20	simple	simple	ADJ
easat-950	743	21	guide	guide	NOUN
easat-950	743	22	and	and	CCONJ
easat-950	743	23	reference	reference	NOUN
easat-950	743	24	,	,	PUNCT
easat-950	743	25	14.0	14.0	NUM
easat-950	743	26	update	update	NOUN
easat-950	743	27	,	,	PUNCT
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easat-950	743	29	ed	ed	NOUN
easat-950	743	30	.	.	PUNCT
easat-950	743	31	2003	2003	NUM
easat-950	743	32	.	.	PUNCT
easat-950	744	1	[	[	X
easat-950	744	2	80	80	NUM
easat-950	744	3	]	]	PUNCT
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easat-950	744	5	.	.	PUNCT
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easat-950	745	2	,	,	PUNCT
easat-950	745	3	"	"	PUNCT
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easat-950	745	18	and	and	CCONJ
easat-950	745	19	kurtosis	kurtosis	NOUN
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easat-950	745	21	"	"	PUNCT
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easat-950	745	24	&	&	CCONJ
easat-950	745	25	endodontics	endodontics	PROPN
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easat-950	745	27	vol	vol	NOUN
easat-950	745	28	.	.	PROPN
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easat-950	745	30	,	,	PUNCT
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easat-950	745	33	1	1	NUM
easat-950	745	34	,	,	PUNCT
easat-950	745	35	pp	pp	ADJ
easat-950	745	36	.	.	PUNCT
easat-950	746	1	52	52	NUM
easat-950	746	2	-	-	SYM
easat-950	746	3	54	54	NUM
easat-950	746	4	,	,	PUNCT
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easat-950	746	6	.	.	PUNCT
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easat-950	748	2	81	81	NUM
easat-950	748	3	]	]	PUNCT
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easat-950	749	2	,	,	PUNCT
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easat-950	749	11	.	.	PUNCT
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easat-950	750	5	,	,	PUNCT
easat-950	750	6	"	"	PUNCT
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easat-950	750	8	,	,	PUNCT
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easat-950	750	10	and	and	CCONJ
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easat-950	751	20	-	-	PUNCT
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easat-950	751	27	:	:	PUNCT
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easat-950	751	37	.	.	PROPN
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easat-950	751	43	,	,	PUNCT
easat-950	751	44	pp	pp	ADJ
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easat-950	753	1	[	[	X
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easat-950	753	9	[	[	X
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easat-950	753	14	"	"	PUNCT
easat-950	753	15	retrieved	retrieve	VERB
easat-950	753	16	:	:	PUNCT
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easat-950	753	19	=	=	VERB
easat-950	753	20	https%3	https%3	PROPN
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