id	sid	tid	token	lemma	pos
eistud-23455	1	1	european	european	ADJ
eistud-23455	1	2	integrat	integrat	NOUN
eistud-23455	1	3	ion	ion	NOUN
eistud-23455	1	4	studies	study	NOUN
eistud-23455	1	5	2019/13	2019/13	NUM
eistud-23455	1	6	100	100	NUM
eistud-23455	1	7	european	european	ADJ
eistud-23455	1	8	integration	integration	NOUN
eistud-23455	1	9	studies	study	NOUN
eistud-23455	1	10	no	no	INTJ
eistud-23455	1	11	.	.	NOUN
eistud-23455	1	12	13	13	NUM
eistud-23455	1	13	/	/	SYM
eistud-23455	1	14	2019	2019	NUM
eistud-23455	1	15	,	,	PUNCT
eistud-23455	1	16	pp	pp	ADJ
eistud-23455	1	17	.	.	PUNCT
eistud-23455	2	1	100	100	NUM
eistud-23455	2	2	-	-	SYM
eistud-23455	2	3	107	107	NUM
eistud-23455	2	4	doi.org/10.5755/j01.eis.0.13.23455	doi.org/10.5755/j01.eis.0.13.23455	PROPN
eistud-23455	2	5	abstract	abstract	ADJ
eistud-23455	2	6	corporate	corporate	ADJ
eistud-23455	2	7	social	social	ADJ
eistud-23455	2	8	responsibility	responsibility	NOUN
eistud-23455	2	9	and	and	CCONJ
eistud-23455	2	10	ownership	ownership	NOUN
eistud-23455	2	11	interrelation	interrelation	NOUN
eistud-23455	2	12	:	:	PUNCT
eistud-23455	2	13	evidence	evidence	NOUN
eistud-23455	2	14	from	from	ADP
eistud-23455	2	15	estonia	estonia	PROPN
eistud-23455	2	16	http://dx.doi.org/10.5755/j01.eis.0.13.23455	http://dx.doi.org/10.5755/j01.eis.0.13.23455	PROPN
eistud-23455	2	17	irina	irina	PROPN
eistud-23455	2	18	glushkova	glushkova	PROPN
eistud-23455	2	19	,	,	PUNCT
eistud-23455	2	20	tallinn	tallinn	PROPN
eistud-23455	2	21	university	university	PROPN
eistud-23455	2	22	of	of	ADP
eistud-23455	2	23	technology	technology	PROPN
eistud-23455	2	24	,	,	PUNCT
eistud-23455	2	25	estonia	estonia	PROPN
eistud-23455	2	26	with	with	ADP
eistud-23455	2	27	time	time	NOUN
eistud-23455	2	28	corporate	corporate	ADJ
eistud-23455	2	29	social	social	ADJ
eistud-23455	2	30	responsibility	responsibility	NOUN
eistud-23455	2	31	(	(	PUNCT
eistud-23455	2	32	csr	csr	NOUN
eistud-23455	2	33	)	)	PUNCT
eistud-23455	2	34	attracts	attract	VERB
eistud-23455	2	35	has	have	AUX
eistud-23455	2	36	become	become	VERB
eistud-23455	2	37	a	a	DET
eistud-23455	2	38	matter	matter	NOUN
eistud-23455	2	39	of	of	ADP
eistud-23455	2	40	high	high	ADJ
eistud-23455	2	41	attention	attention	NOUN
eistud-23455	2	42	and	and	CCONJ
eistud-23455	2	43	it	it	PRON
eistud-23455	2	44	is	be	AUX
eistud-23455	2	45	obvious	obvious	ADJ
eistud-23455	2	46	that	that	SCONJ
eistud-23455	2	47	its	its	PRON
eistud-23455	2	48	influence	influence	NOUN
eistud-23455	2	49	on	on	ADP
eistud-23455	2	50	companies	company	NOUN
eistud-23455	2	51	is	be	AUX
eistud-23455	2	52	increasing	increase	VERB
eistud-23455	2	53	.	.	PUNCT
eistud-23455	3	1	more	more	ADJ
eistud-23455	3	2	and	and	CCONJ
eistud-23455	3	3	more	more	ADJ
eistud-23455	3	4	organizations	organization	NOUN
eistud-23455	3	5	both	both	PRON
eistud-23455	3	6	in	in	ADP
eistud-23455	3	7	estonia	estonia	PROPN
eistud-23455	3	8	and	and	CCONJ
eistud-23455	3	9	worldwide	worldwide	ADV
eistud-23455	3	10	are	be	AUX
eistud-23455	3	11	voluntarily	voluntarily	ADV
eistud-23455	3	12	implementing	implement	VERB
eistud-23455	3	13	non	non	ADJ
eistud-23455	3	14	-	-	ADJ
eistud-23455	3	15	financial	financial	ADJ
eistud-23455	3	16	reporting	reporting	NOUN
eistud-23455	3	17	as	as	ADP
eistud-23455	3	18	a	a	DET
eistud-23455	3	19	part	part	NOUN
eistud-23455	3	20	of	of	ADP
eistud-23455	3	21	their	their	PRON
eistud-23455	3	22	business	business	NOUN
eistud-23455	3	23	strategy	strategy	NOUN
eistud-23455	3	24	.	.	PUNCT
eistud-23455	4	1	these	these	DET
eistud-23455	4	2	initiatives	initiative	NOUN
eistud-23455	4	3	seem	seem	VERB
eistud-23455	4	4	to	to	PART
eistud-23455	4	5	have	have	VERB
eistud-23455	4	6	high	high	ADJ
eistud-23455	4	7	impact	impact	NOUN
eistud-23455	4	8	on	on	ADP
eistud-23455	4	9	the	the	DET
eistud-23455	4	10	reputation	reputation	NOUN
eistud-23455	4	11	and	and	CCONJ
eistud-23455	4	12	recognition	recognition	NOUN
eistud-23455	4	13	of	of	ADP
eistud-23455	4	14	the	the	DET
eistud-23455	4	15	company	company	NOUN
eistud-23455	4	16	by	by	ADP
eistud-23455	4	17	stakeholders	stakeholder	NOUN
eistud-23455	4	18	.	.	PUNCT
eistud-23455	5	1	the	the	DET
eistud-23455	5	2	aim	aim	NOUN
eistud-23455	5	3	of	of	ADP
eistud-23455	5	4	the	the	DET
eistud-23455	5	5	present	present	ADJ
eistud-23455	5	6	research	research	NOUN
eistud-23455	5	7	is	be	AUX
eistud-23455	5	8	to	to	PART
eistud-23455	5	9	investigate	investigate	VERB
eistud-23455	5	10	whether	whether	SCONJ
eistud-23455	5	11	the	the	DET
eistud-23455	5	12	type	type	NOUN
eistud-23455	5	13	of	of	ADP
eistud-23455	5	14	ownerships	ownership	NOUN
eistud-23455	5	15	is	be	AUX
eistud-23455	5	16	related	relate	VERB
eistud-23455	5	17	to	to	ADP
eistud-23455	5	18	the	the	DET
eistud-23455	5	19	way	way	NOUN
eistud-23455	5	20	the	the	DET
eistud-23455	5	21	company	company	NOUN
eistud-23455	5	22	presents	present	VERB
eistud-23455	5	23	csr	csr	X
eistud-23455	5	24	related	relate	VERB
eistud-23455	5	25	information	information	NOUN
eistud-23455	5	26	and	and	CCONJ
eistud-23455	5	27	the	the	DET
eistud-23455	5	28	focus	focus	NOUN
eistud-23455	5	29	of	of	ADP
eistud-23455	5	30	these	these	DET
eistud-23455	5	31	disclosures	disclosure	NOUN
eistud-23455	5	32	.	.	PUNCT
eistud-23455	6	1	authors	author	NOUN
eistud-23455	6	2	studied	study	VERB
eistud-23455	6	3	the	the	DET
eistud-23455	6	4	available	available	ADJ
eistud-23455	6	5	information	information	NOUN
eistud-23455	6	6	of	of	ADP
eistud-23455	6	7	top100	top100	PROPN
eistud-23455	6	8	estonian	estonian	ADJ
eistud-23455	6	9	most	most	ADV
eistud-23455	6	10	successful	successful	ADJ
eistud-23455	6	11	companies	company	NOUN
eistud-23455	6	12	to	to	PART
eistud-23455	6	13	find	find	VERB
eistud-23455	6	14	out	out	ADP
eistud-23455	6	15	the	the	DET
eistud-23455	6	16	type	type	NOUN
eistud-23455	6	17	of	of	ADP
eistud-23455	6	18	ownership	ownership	NOUN
eistud-23455	6	19	and	and	CCONJ
eistud-23455	6	20	the	the	DET
eistud-23455	6	21	type	type	NOUN
eistud-23455	6	22	of	of	ADP
eistud-23455	6	23	csr	csr	NOUN
eistud-23455	6	24	-	-	ADJ
eistud-23455	6	25	related	relate	VERB
eistud-23455	6	26	disclosures	disclosure	NOUN
eistud-23455	6	27	(	(	PUNCT
eistud-23455	6	28	web	web	NOUN
eistud-23455	6	29	-	-	NOUN
eistud-23455	6	30	site	site	NOUN
eistud-23455	6	31	or	or	CCONJ
eistud-23455	6	32	non	non	ADJ
eistud-23455	6	33	-	-	ADJ
eistud-23455	6	34	financial	financial	ADJ
eistud-23455	6	35	report	report	NOUN
eistud-23455	6	36	)	)	PUNCT
eistud-23455	6	37	as	as	ADV
eistud-23455	6	38	well	well	ADV
eistud-23455	6	39	as	as	ADP
eistud-23455	6	40	the	the	DET
eistud-23455	6	41	focus	focus	NOUN
eistud-23455	6	42	of	of	ADP
eistud-23455	6	43	the	the	DET
eistud-23455	6	44	reporting	reporting	NOUN
eistud-23455	6	45	about	about	ADP
eistud-23455	6	46	the	the	DET
eistud-23455	6	47	most	most	ADV
eistud-23455	6	48	popular	popular	ADJ
eistud-23455	6	49	and	and	CCONJ
eistud-23455	6	50	commonly	commonly	ADV
eistud-23455	6	51	used	use	VERB
eistud-23455	6	52	certificates	certificate	NOUN
eistud-23455	6	53	related	relate	VERB
eistud-23455	6	54	(	(	PUNCT
eistud-23455	6	55	health	health	NOUN
eistud-23455	6	56	,	,	PUNCT
eistud-23455	6	57	safety	safety	NOUN
eistud-23455	6	58	,	,	PUNCT
eistud-23455	6	59	environment	environment	NOUN
eistud-23455	6	60	and	and	CCONJ
eistud-23455	6	61	quality	quality	NOUN
eistud-23455	6	62	)	)	PUNCT
eistud-23455	6	63	.	.	PUNCT
eistud-23455	7	1	the	the	DET
eistud-23455	7	2	findings	finding	NOUN
eistud-23455	7	3	of	of	ADP
eistud-23455	7	4	the	the	DET
eistud-23455	7	5	present	present	ADJ
eistud-23455	7	6	research	research	NOUN
eistud-23455	7	7	clearly	clearly	ADV
eistud-23455	7	8	demonstrate	demonstrate	VERB
eistud-23455	7	9	that	that	SCONJ
eistud-23455	7	10	estonian	estonian	ADJ
eistud-23455	7	11	companies	company	NOUN
eistud-23455	7	12	have	have	AUX
eistud-23455	7	13	implemented	implement	VERB
eistud-23455	7	14	csr	csr	NOUN
eistud-23455	7	15	reporting	reporting	NOUN
eistud-23455	7	16	practices	practice	NOUN
eistud-23455	7	17	with	with	ADP
eistud-23455	7	18	website	website	NOUN
eistud-23455	7	19	being	be	AUX
eistud-23455	7	20	the	the	DET
eistud-23455	7	21	main	main	ADJ
eistud-23455	7	22	channel	channel	NOUN
eistud-23455	7	23	of	of	ADP
eistud-23455	7	24	presentation	presentation	NOUN
eistud-23455	7	25	of	of	ADP
eistud-23455	7	26	csr	csr	NOUN
eistud-23455	7	27	related	relate	VERB
eistud-23455	7	28	information	information	NOUN
eistud-23455	7	29	.	.	PUNCT
eistud-23455	8	1	it	it	PRON
eistud-23455	8	2	is	be	AUX
eistud-23455	8	3	also	also	ADV
eistud-23455	8	4	important	important	ADJ
eistud-23455	8	5	,	,	PUNCT
eistud-23455	8	6	that	that	SCONJ
eistud-23455	8	7	the	the	DET
eistud-23455	8	8	leading	lead	VERB
eistud-23455	8	9	issue	issue	NOUN
eistud-23455	8	10	of	of	ADP
eistud-23455	8	11	csr	csr	NOUN
eistud-23455	8	12	disclosure	disclosure	NOUN
eistud-23455	8	13	for	for	ADP
eistud-23455	8	14	all	all	DET
eistud-23455	8	15	types	type	NOUN
eistud-23455	8	16	of	of	ADP
eistud-23455	8	17	companies	company	NOUN
eistud-23455	8	18	are	be	AUX
eistud-23455	8	19	environmental	environmental	ADJ
eistud-23455	8	20	performance	performance	NOUN
eistud-23455	8	21	as	as	ADV
eistud-23455	8	22	well	well	ADV
eistud-23455	8	23	as	as	ADP
eistud-23455	8	24	environmental	environmental	ADJ
eistud-23455	8	25	and	and	CCONJ
eistud-23455	8	26	quality	quality	NOUN
eistud-23455	8	27	management	management	NOUN
eistud-23455	8	28	certification	certification	NOUN
eistud-23455	8	29	.	.	PUNCT
eistud-23455	9	1	results	result	NOUN
eistud-23455	9	2	indicated	indicate	VERB
eistud-23455	9	3	that	that	SCONJ
eistud-23455	9	4	in	in	ADP
eistud-23455	9	5	case	case	NOUN
eistud-23455	9	6	of	of	ADP
eistud-23455	9	7	individual	individual	ADJ
eistud-23455	9	8	ownership	ownership	NOUN
eistud-23455	9	9	csr	csr	NOUN
eistud-23455	9	10	disclosures	disclosure	NOUN
eistud-23455	9	11	are	be	AUX
eistud-23455	9	12	less	less	ADV
eistud-23455	9	13	frequent	frequent	ADJ
eistud-23455	9	14	and	and	CCONJ
eistud-23455	9	15	less	less	ADJ
eistud-23455	9	16	aspects	aspect	NOUN
eistud-23455	9	17	are	be	AUX
eistud-23455	9	18	reported	report	VERB
eistud-23455	9	19	,	,	PUNCT
eistud-23455	9	20	while	while	SCONJ
eistud-23455	9	21	in	in	ADP
eistud-23455	9	22	case	case	NOUN
eistud-23455	9	23	of	of	ADP
eistud-23455	9	24	corporate	corporate	ADJ
eistud-23455	9	25	and	and	CCONJ
eistud-23455	9	26	institutional	institutional	ADJ
eistud-23455	9	27	ownership	ownership	NOUN
eistud-23455	9	28	,	,	PUNCT
eistud-23455	9	29	csr	csr	NOUN
eistud-23455	9	30	reporting	reporting	NOUN
eistud-23455	9	31	is	be	AUX
eistud-23455	9	32	widely	widely	ADV
eistud-23455	9	33	adopted	adopt	VERB
eistud-23455	9	34	,	,	PUNCT
eistud-23455	9	35	and	and	CCONJ
eistud-23455	9	36	the	the	DET
eistud-23455	9	37	wide	wide	ADJ
eistud-23455	9	38	scope	scope	NOUN
eistud-23455	9	39	of	of	ADP
eistud-23455	9	40	aspects	aspect	NOUN
eistud-23455	9	41	is	be	AUX
eistud-23455	9	42	reported	report	VERB
eistud-23455	9	43	.	.	PUNCT
eistud-23455	10	1	in	in	ADP
eistud-23455	10	2	general	general	ADJ
eistud-23455	10	3	,	,	PUNCT
eistud-23455	10	4	it	it	PRON
eistud-23455	10	5	may	may	AUX
eistud-23455	10	6	be	be	AUX
eistud-23455	10	7	concluded	conclude	VERB
eistud-23455	10	8	that	that	SCONJ
eistud-23455	10	9	the	the	DET
eistud-23455	10	10	type	type	NOUN
eistud-23455	10	11	of	of	ADP
eistud-23455	10	12	ownership	ownership	NOUN
eistud-23455	10	13	has	have	VERB
eistud-23455	10	14	impact	impact	NOUN
eistud-23455	10	15	of	of	ADP
eistud-23455	10	16	the	the	DET
eistud-23455	10	17	type	type	NOUN
eistud-23455	10	18	and	and	CCONJ
eistud-23455	10	19	focus	focus	NOUN
eistud-23455	10	20	of	of	ADP
eistud-23455	10	21	csr	csr	NOUN
eistud-23455	10	22	reporting	reporting	NOUN
eistud-23455	10	23	.	.	PUNCT
eistud-23455	11	1	introduction	introduction	NOUN
eistud-23455	11	2	and	and	CCONJ
eistud-23455	11	3	literature	literature	PROPN
eistud-23455	11	4	review	review	PROPN
eistud-23455	11	5	natalie	natalie	PROPN
eistud-23455	11	6	aleksandra	aleksandra	PROPN
eistud-23455	11	7	gurvits	gurvits	PROPN
eistud-23455	11	8	-	-	PUNCT
eistud-23455	11	9	suits	suit	NOUN
eistud-23455	11	10	,	,	PUNCT
eistud-23455	11	11	tallinn	tallinn	PROPN
eistud-23455	11	12	university	university	PROPN
eistud-23455	11	13	of	of	ADP
eistud-23455	11	14	technology	technology	PROPN
eistud-23455	11	15	,	,	PUNCT
eistud-23455	11	16	estonia	estonia	PROPN
eistud-23455	11	17	keywords	keyword	VERB
eistud-23455	11	18	:	:	PUNCT
eistud-23455	11	19	csr	csr	NOUN
eistud-23455	11	20	,	,	PUNCT
eistud-23455	11	21	ownership	ownership	NOUN
eistud-23455	11	22	,	,	PUNCT
eistud-23455	11	23	disclosures	disclosure	NOUN
eistud-23455	11	24	,	,	PUNCT
eistud-23455	11	25	reporting	reporting	NOUN
eistud-23455	11	26	,	,	PUNCT
eistud-23455	11	27	corporate	corporate	ADJ
eistud-23455	11	28	governance	governance	NOUN
eistud-23455	11	29	with	with	ADP
eistud-23455	11	30	time	time	NOUN
eistud-23455	11	31	,	,	PUNCT
eistud-23455	11	32	corporate	corporate	ADJ
eistud-23455	11	33	social	social	ADJ
eistud-23455	11	34	responsibility	responsibility	NOUN
eistud-23455	11	35	(	(	PUNCT
eistud-23455	11	36	csr	csr	NOUN
eistud-23455	11	37	)	)	PUNCT
eistud-23455	11	38	has	have	AUX
eistud-23455	11	39	become	become	VERB
eistud-23455	11	40	a	a	DET
eistud-23455	11	41	matter	matter	NOUN
eistud-23455	11	42	of	of	ADP
eistud-23455	11	43	high	high	ADJ
eistud-23455	11	44	attention	attention	NOUN
eistud-23455	11	45	and	and	CCONJ
eistud-23455	11	46	it	it	PRON
eistud-23455	11	47	is	be	AUX
eistud-23455	11	48	obvious	obvious	ADJ
eistud-23455	11	49	that	that	SCONJ
eistud-23455	11	50	its	its	PRON
eistud-23455	11	51	influence	influence	NOUN
eistud-23455	11	52	on	on	ADP
eistud-23455	11	53	companies	company	NOUN
eistud-23455	11	54	deepens	deepen	VERB
eistud-23455	11	55	rapidly	rapidly	ADV
eistud-23455	11	56	(	(	PUNCT
eistud-23455	11	57	guo	guo	PROPN
eistud-23455	11	58	et	et	PROPN
eistud-23455	11	59	al	al	PROPN
eistud-23455	11	60	.	.	PROPN
eistud-23455	11	61	,	,	PUNCT
eistud-23455	11	62	2019	2019	NUM
eistud-23455	11	63	)	)	PUNCT
eistud-23455	11	64	.	.	PUNCT
eistud-23455	12	1	more	more	ADJ
eistud-23455	12	2	and	and	CCONJ
eistud-23455	12	3	more	more	ADJ
eistud-23455	12	4	organizations	organization	NOUN
eistud-23455	12	5	both	both	PRON
eistud-23455	12	6	in	in	ADP
eistud-23455	12	7	estonia	estonia	PROPN
eistud-23455	12	8	and	and	CCONJ
eistud-23455	12	9	worldwide	worldwide	ADV
eistud-23455	12	10	are	be	AUX
eistud-23455	12	11	voluntarily	voluntarily	ADV
eistud-23455	12	12	implementing	implement	VERB
eistud-23455	12	13	non	non	ADJ
eistud-23455	12	14	-	-	ADJ
eistud-23455	12	15	financial	financial	ADJ
eistud-23455	12	16	reporting	reporting	NOUN
eistud-23455	12	17	as	as	ADP
eistud-23455	12	18	a	a	DET
eistud-23455	12	19	part	part	NOUN
eistud-23455	12	20	of	of	ADP
eistud-23455	12	21	their	their	PRON
eistud-23455	12	22	business	business	NOUN
eistud-23455	12	23	strategy	strategy	NOUN
eistud-23455	12	24	.	.	PUNCT
eistud-23455	13	1	these	these	DET
eistud-23455	13	2	initiatives	initiative	NOUN
eistud-23455	13	3	seem	seem	VERB
eistud-23455	13	4	to	to	PART
eistud-23455	13	5	have	have	VERB
eistud-23455	13	6	high	high	ADJ
eistud-23455	13	7	impact	impact	NOUN
eistud-23455	13	8	on	on	ADP
eistud-23455	13	9	the	the	DET
eistud-23455	13	10	reputation	reputation	NOUN
eistud-23455	13	11	and	and	CCONJ
eistud-23455	13	12	recognition	recognition	NOUN
eistud-23455	13	13	of	of	ADP
eistud-23455	13	14	the	the	DET
eistud-23455	13	15	company	company	NOUN
eistud-23455	13	16	by	by	ADP
eistud-23455	13	17	stakeholders	stakeholder	NOUN
eistud-23455	13	18	,	,	PUNCT
eistud-23455	13	19	moreover	moreover	ADV
eistud-23455	13	20	“	"	PUNCT
eistud-23455	13	21	companies	company	NOUN
eistud-23455	13	22	with	with	ADP
eistud-23455	13	23	outstanding	outstanding	ADJ
eistud-23455	13	24	sustainable	sustainable	ADJ
eistud-23455	13	25	development	development	NOUN
eistud-23455	13	26	are	be	AUX
eistud-23455	13	27	most	most	ADV
eistud-23455	13	28	likely	likely	ADJ
eistud-23455	13	29	to	to	PART
eistud-23455	13	30	be	be	AUX
eistud-23455	13	31	rewarded	reward	VERB
eistud-23455	13	32	by	by	ADP
eistud-23455	13	33	investors	investor	NOUN
eistud-23455	13	34	”	"	PUNCT
eistud-23455	13	35	(	(	PUNCT
eistud-23455	13	36	lo	lo	PROPN
eistud-23455	13	37	&	&	CCONJ
eistud-23455	13	38	sheu	sheu	PROPN
eistud-23455	13	39	,	,	PUNCT
eistud-23455	13	40	2007	2007	NUM
eistud-23455	13	41	)	)	PUNCT
eistud-23455	13	42	.	.	PUNCT
eistud-23455	14	1	however	however	ADV
eistud-23455	14	2	,	,	PUNCT
eistud-23455	14	3	according	accord	VERB
eistud-23455	14	4	to	to	ADP
eistud-23455	14	5	ali	ali	PROPN
eistud-23455	14	6	et	et	PROPN
eistud-23455	14	7	al	al	PROPN
eistud-23455	14	8	.	.	PUNCT
eistud-23455	14	9	(	(	PUNCT
eistud-23455	14	10	2017	2017	NUM
eistud-23455	14	11	the	the	DET
eistud-23455	14	12	main	main	ADJ
eistud-23455	14	13	driver	driver	NOUN
eistud-23455	14	14	of	of	ADP
eistud-23455	14	15	csr	csr	NOUN
eistud-23455	14	16	reporting	reporting	NOUN
eistud-23455	14	17	may	may	AUX
eistud-23455	14	18	differ	differ	VERB
eistud-23455	14	19	depending	depend	VERB
eistud-23455	14	20	on	on	ADP
eistud-23455	14	21	culture	culture	NOUN
eistud-23455	14	22	,	,	PUNCT
eistud-23455	14	23	type	type	NOUN
eistud-23455	14	24	of	of	ADP
eistud-23455	14	25	industry	industry	NOUN
eistud-23455	14	26	,	,	PUNCT
eistud-23455	14	27	size	size	NOUN
eistud-23455	14	28	of	of	ADP
eistud-23455	14	29	company	company	NOUN
eistud-23455	14	30	and	and	CCONJ
eistud-23455	14	31	other	other	ADJ
eistud-23455	14	32	corporate	corporate	ADJ
eistud-23455	14	33	governance	governance	NOUN
eistud-23455	14	34	mechanisms	mechanism	NOUN
eistud-23455	14	35	.	.	PUNCT
eistud-23455	15	1	researchers	researcher	NOUN
eistud-23455	15	2	also	also	ADV
eistud-23455	15	3	argue	argue	VERB
eistud-23455	15	4	that	that	SCONJ
eistud-23455	15	5	the	the	DET
eistud-23455	15	6	csr	csr	NOUN
eistud-23455	15	7	reporting	reporting	NOUN
eistud-23455	15	8	practices	practice	NOUN
eistud-23455	15	9	may	may	AUX
eistud-23455	15	10	differ	differ	VERB
eistud-23455	15	11	in	in	ADP
eistud-23455	15	12	in	in	ADP
eistud-23455	15	13	developing	develop	VERB
eistud-23455	15	14	and	and	CCONJ
eistud-23455	15	15	developed	develop	VERB
eistud-23455	15	16	country	country	NOUN
eistud-23455	15	17	contexts	context	NOUN
eistud-23455	15	18	(	(	PUNCT
eistud-23455	15	19	el	el	NOUN
eistud-23455	15	20	-	-	PROPN
eistud-23455	15	21	bassiouny	bassiouny	PROPN
eistud-23455	15	22	&	&	CCONJ
eistud-23455	15	23	el	el	PROPN
eistud-23455	15	24	-	-	PROPN
eistud-23455	15	25	bassiouny	bassiouny	PROPN
eistud-23455	15	26	,	,	PUNCT
eistud-23455	15	27	2019	2019	NUM
eistud-23455	15	28	)	)	PUNCT
eistud-23455	15	29	.	.	PUNCT
eistud-23455	16	1	while	while	SCONJ
eistud-23455	16	2	the	the	DET
eistud-23455	16	3	studies	study	NOUN
eistud-23455	16	4	of	of	ADP
eistud-23455	16	5	ali	ali	PROPN
eistud-23455	16	6	et	et	PROPN
eistud-23455	16	7	al	al	PROPN
eistud-23455	16	8	.	.	PROPN
eistud-23455	16	9	(	(	PUNCT
eistud-23455	16	10	2017	2017	NUM
eistud-23455	16	11	)	)	PUNCT
eistud-23455	16	12	revealed	reveal	VERB
eistud-23455	16	13	that	that	SCONJ
eistud-23455	16	14	in	in	ADP
eistud-23455	16	15	the	the	DET
eistud-23455	16	16	case	case	NOUN
eistud-23455	16	17	of	of	ADP
eistud-23455	16	18	developing	develop	VERB
eistud-23455	16	19	countries	country	NOUN
eistud-23455	16	20	csr	csr	NOUN
eistud-23455	16	21	reporting	reporting	NOUN
eistud-23455	16	22	is	be	AUX
eistud-23455	16	23	initiated	initiate	VERB
eistud-23455	16	24	by	by	ADP
eistud-23455	16	25	the	the	DET
eistud-23455	16	26	international	international	ADJ
eistud-23455	16	27	stakeholders	stakeholder	NOUN
eistud-23455	16	28	(	(	PUNCT
eistud-23455	16	29	investors	investor	NOUN
eistud-23455	16	30	,	,	PUNCT
eistud-23455	16	31	clients	client	NOUN
eistud-23455	16	32	etc	etc	X
eistud-23455	16	33	.	.	PUNCT
eistud-23455	16	34	)	)	PUNCT
eistud-23455	16	35	,	,	PUNCT
eistud-23455	16	36	while	while	SCONJ
eistud-23455	16	37	in	in	ADP
eistud-23455	16	38	case	case	NOUN
eistud-23455	16	39	of	of	ADP
eistud-23455	16	40	developed	develop	VERB
eistud-23455	16	41	countries	country	NOUN
eistud-23455	16	42	the	the	DET
eistud-23455	16	43	pressure	pressure	NOUN
eistud-23455	16	44	from	from	ADP
eistud-23455	16	45	the	the	DET
eistud-23455	16	46	public	public	ADJ
eistud-23455	16	47	sector	sector	NOUN
eistud-23455	16	48	is	be	AUX
eistud-23455	16	49	less	less	ADV
eistud-23455	16	50	heavy	heavy	ADJ
eistud-23455	16	51	.	.	PUNCT
eistud-23455	17	1	numerous	numerous	ADJ
eistud-23455	17	2	studies	study	NOUN
eistud-23455	17	3	investigated	investigate	VERB
eistud-23455	17	4	csr	csr	NOUN
eistud-23455	17	5	reporting	reporting	NOUN
eistud-23455	17	6	and	and	CCONJ
eistud-23455	17	7	its	its	PRON
eistud-23455	17	8	interrelation	interrelation	NOUN
eistud-23455	17	9	with	with	ADP
eistud-23455	17	10	corporate	corporate	ADJ
eistud-23455	17	11	governance	governance	NOUN
eistud-23455	17	12	submitted	submit	VERB
eistud-23455	17	13	05/2019	05/2019	NUM
eistud-23455	17	14	accepted	accept	VERB
eistud-23455	17	15	for	for	ADP
eistud-23455	17	16	publication	publication	NOUN
eistud-23455	17	17	10/2019	10/2019	NUM
eistud-23455	17	18	corporate	corporate	ADJ
eistud-23455	17	19	social	social	ADJ
eistud-23455	17	20	responsibility	responsibility	NOUN
eistud-23455	17	21	and	and	CCONJ
eistud-23455	17	22	ownership	ownership	NOUN
eistud-23455	17	23	interrelation	interrelation	NOUN
eistud-23455	17	24	:	:	PUNCT
eistud-23455	17	25	evidence	evidence	NOUN
eistud-23455	17	26	from	from	ADP
eistud-23455	17	27	estonia	estonia	PROPN
eistud-23455	17	28	eis	eis	PROPN
eistud-23455	17	29	13/2019	13/2019	NUM
eistud-23455	17	30	101	101	NUM
eistud-23455	17	31	european	european	ADJ
eistud-23455	17	32	integrat	integrat	NOUN
eistud-23455	17	33	ion	ion	NOUN
eistud-23455	17	34	studies	study	NOUN
eistud-23455	17	35	2019/13	2019/13	NUM
eistud-23455	17	36	(	(	PUNCT
eistud-23455	17	37	li	li	PROPN
eistud-23455	17	38	&	&	CCONJ
eistud-23455	17	39	zhang	zhang	PROPN
eistud-23455	17	40	,	,	PUNCT
eistud-23455	17	41	2010	2010	NUM
eistud-23455	17	42	;	;	PUNCT
eistud-23455	17	43	choi	choi	NOUN
eistud-23455	17	44	et	et	PROPN
eistud-23455	17	45	al	al	PROPN
eistud-23455	17	46	.	.	PROPN
eistud-23455	17	47	,	,	PUNCT
eistud-23455	17	48	2013	2013	NUM
eistud-23455	17	49	;	;	PUNCT
eistud-23455	17	50	ashfaq	ashfaq	PROPN
eistud-23455	17	51	&	&	CCONJ
eistud-23455	17	52	rui	rui	PROPN
eistud-23455	17	53	,	,	PUNCT
eistud-23455	17	54	2019	2019	NUM
eistud-23455	17	55	)	)	PUNCT
eistud-23455	17	56	suggesting	suggest	VERB
eistud-23455	17	57	that	that	SCONJ
eistud-23455	17	58	there	there	PRON
eistud-23455	17	59	is	be	VERB
eistud-23455	17	60	a	a	DET
eistud-23455	17	61	positive	positive	ADJ
eistud-23455	17	62	relationship	relationship	NOUN
eistud-23455	17	63	between	between	ADP
eistud-23455	17	64	board	board	NOUN
eistud-23455	17	65	of	of	ADP
eistud-23455	17	66	directors	director	NOUN
eistud-23455	17	67	(	(	PUNCT
eistud-23455	17	68	fuente	fuente	VERB
eistud-23455	17	69	et	et	NOUN
eistud-23455	17	70	al	al	PROPN
eistud-23455	17	71	.	.	PROPN
eistud-23455	17	72	,	,	PUNCT
eistud-23455	17	73	2017	2017	NUM
eistud-23455	17	74	)	)	PUNCT
eistud-23455	17	75	,	,	PUNCT
eistud-23455	17	76	presence	presence	NOUN
eistud-23455	17	77	of	of	ADP
eistud-23455	17	78	audit	audit	NOUN
eistud-23455	17	79	committee	committee	NOUN
eistud-23455	17	80	(	(	PUNCT
eistud-23455	17	81	fallah	fallah	PROPN
eistud-23455	17	82	&	&	CCONJ
eistud-23455	17	83	mojarrad	mojarrad	PROPN
eistud-23455	17	84	,	,	PUNCT
eistud-23455	17	85	2019	2019	NUM
eistud-23455	17	86	)	)	PUNCT
eistud-23455	17	87	,	,	PUNCT
eistud-23455	17	88	ceo	ceo	NOUN
eistud-23455	17	89	duality	duality	NOUN
eistud-23455	17	90	(	(	PUNCT
eistud-23455	17	91	khan	khan	PROPN
eistud-23455	17	92	et	et	PROPN
eistud-23455	17	93	al	al	PROPN
eistud-23455	17	94	.	.	PROPN
eistud-23455	17	95	,	,	PUNCT
eistud-23455	17	96	2012	2012	NUM
eistud-23455	17	97	)	)	PUNCT
eistud-23455	17	98	board	board	NOUN
eistud-23455	17	99	gender	gender	NOUN
eistud-23455	17	100	representation	representation	NOUN
eistud-23455	17	101	(	(	PUNCT
eistud-23455	17	102	barako	barako	PROPN
eistud-23455	17	103	&	&	CCONJ
eistud-23455	17	104	brown	brown	PROPN
eistud-23455	17	105	,	,	PUNCT
eistud-23455	17	106	2008	2008	NUM
eistud-23455	17	107	)	)	PUNCT
eistud-23455	17	108	,	,	PUNCT
eistud-23455	17	109	company	company	NOUN
eistud-23455	17	110	size	size	NOUN
eistud-23455	17	111	(	(	PUNCT
eistud-23455	17	112	dias	dias	PROPN
eistud-23455	17	113	&	&	CCONJ
eistud-23455	17	114	craig	craig	PROPN
eistud-23455	17	115	,	,	PUNCT
eistud-23455	17	116	2017	2017	NUM
eistud-23455	17	117	)	)	PUNCT
eistud-23455	17	118	and	and	CCONJ
eistud-23455	17	119	ownership	ownership	NOUN
eistud-23455	17	120	type	type	NOUN
eistud-23455	17	121	(	(	PUNCT
eistud-23455	17	122	akin	akin	ADJ
eistud-23455	17	123	&	&	CCONJ
eistud-23455	17	124	yilmaz	yilmaz	PROPN
eistud-23455	17	125	,	,	PUNCT
eistud-23455	17	126	2016	2016	NUM
eistud-23455	17	127	)	)	PUNCT
eistud-23455	17	128	and	and	CCONJ
eistud-23455	17	129	concentration	concentration	NOUN
eistud-23455	17	130	(	(	PUNCT
eistud-23455	17	131	majumderet	majumderet	PROPN
eistud-23455	17	132	al	al	PROPN
eistud-23455	17	133	.	.	PROPN
eistud-23455	17	134	,	,	PUNCT
eistud-23455	17	135	2019	2019	NUM
eistud-23455	17	136	)	)	PUNCT
eistud-23455	17	137	.	.	PUNCT
eistud-23455	18	1	in	in	ADP
eistud-23455	18	2	authors	author	NOUN
eistud-23455	18	3	opinion	opinion	VERB
eistud-23455	18	4	the	the	DET
eistud-23455	18	5	ownership	ownership	NOUN
eistud-23455	18	6	structure	structure	NOUN
eistud-23455	18	7	is	be	AUX
eistud-23455	18	8	one	one	NUM
eistud-23455	18	9	of	of	ADP
eistud-23455	18	10	the	the	DET
eistud-23455	18	11	most	most	ADV
eistud-23455	18	12	challenging	challenging	ADJ
eistud-23455	18	13	elements	element	NOUN
eistud-23455	18	14	of	of	ADP
eistud-23455	18	15	corporate	corporate	ADJ
eistud-23455	18	16	governance	governance	NOUN
eistud-23455	18	17	as	as	SCONJ
eistud-23455	18	18	while	while	SCONJ
eistud-23455	18	19	abovementioned	abovementione	VERB
eistud-23455	18	20	corporate	corporate	ADJ
eistud-23455	18	21	attributes	attribute	NOUN
eistud-23455	18	22	vary	vary	VERB
eistud-23455	18	23	a	a	DET
eistud-23455	18	24	lot	lot	NOUN
eistud-23455	18	25	and	and	CCONJ
eistud-23455	18	26	may	may	AUX
eistud-23455	18	27	be	be	AUX
eistud-23455	18	28	changed	change	VERB
eistud-23455	18	29	or	or	CCONJ
eistud-23455	18	30	amended	amend	VERB
eistud-23455	18	31	,	,	PUNCT
eistud-23455	18	32	ownership	ownership	NOUN
eistud-23455	18	33	seems	seem	VERB
eistud-23455	18	34	to	to	PART
eistud-23455	18	35	be	be	AUX
eistud-23455	18	36	more	more	ADV
eistud-23455	18	37	constant	constant	ADJ
eistud-23455	18	38	and	and	CCONJ
eistud-23455	18	39	reluctant	reluctant	ADJ
eistud-23455	18	40	to	to	PART
eistud-23455	18	41	changes	change	NOUN
eistud-23455	18	42	and	and	CCONJ
eistud-23455	18	43	therefore	therefore	ADV
eistud-23455	18	44	appeared	appear	VERB
eistud-23455	18	45	in	in	ADP
eistud-23455	18	46	focus	focus	NOUN
eistud-23455	18	47	of	of	ADP
eistud-23455	18	48	numerous	numerous	ADJ
eistud-23455	18	49	researchers	researcher	NOUN
eistud-23455	18	50	.	.	PUNCT
eistud-23455	19	1	prior	prior	ADJ
eistud-23455	19	2	researches	research	NOUN
eistud-23455	19	3	suggest	suggest	VERB
eistud-23455	19	4	that	that	SCONJ
eistud-23455	19	5	ownership	ownership	NOUN
eistud-23455	19	6	structure	structure	NOUN
eistud-23455	19	7	is	be	AUX
eistud-23455	19	8	associated	associate	VERB
eistud-23455	19	9	to	to	ADP
eistud-23455	19	10	corporate	corporate	ADJ
eistud-23455	19	11	social	social	ADJ
eistud-23455	19	12	responsibility	responsibility	NOUN
eistud-23455	19	13	(	(	PUNCT
eistud-23455	19	14	csr	csr	NOUN
eistud-23455	19	15	)	)	PUNCT
eistud-23455	19	16	and	and	CCONJ
eistud-23455	19	17	influences	influence	VERB
eistud-23455	19	18	the	the	DET
eistud-23455	19	19	level	level	NOUN
eistud-23455	19	20	of	of	ADP
eistud-23455	19	21	csr	csr	NOUN
eistud-23455	19	22	disclosures	disclosure	NOUN
eistud-23455	19	23	(	(	PUNCT
eistud-23455	19	24	eng	eng	PROPN
eistud-23455	19	25	&	&	CCONJ
eistud-23455	19	26	mak	mak	PROPN
eistud-23455	19	27	,	,	PUNCT
eistud-23455	19	28	2003	2003	NUM
eistud-23455	19	29	)	)	PUNCT
eistud-23455	19	30	.	.	PUNCT
eistud-23455	20	1	based	base	VERB
eistud-23455	20	2	on	on	ADP
eistud-23455	20	3	the	the	DET
eistud-23455	20	4	study	study	NOUN
eistud-23455	20	5	of	of	ADP
eistud-23455	20	6	267	267	NUM
eistud-23455	20	7	annual	annual	ADJ
eistud-23455	20	8	reports	report	NOUN
eistud-23455	20	9	of	of	ADP
eistud-23455	20	10	saudi	saudi	ADJ
eistud-23455	20	11	-	-	PUNCT
eistud-23455	20	12	arabian	arabian	ADJ
eistud-23455	20	13	non	non	ADJ
eistud-23455	20	14	-	-	ADJ
eistud-23455	20	15	financial	financial	ADJ
eistud-23455	20	16	listed	list	VERB
eistud-23455	20	17	companies	company	NOUN
eistud-23455	20	18	during	during	ADP
eistud-23455	20	19	five	five	NUM
eistud-23455	20	20	year	year	NOUN
eistud-23455	20	21	period	period	NOUN
eistud-23455	20	22	habbash	habbash	NOUN
eistud-23455	20	23	(	(	PUNCT
eistud-23455	20	24	2016	2016	NUM
eistud-23455	20	25	)	)	PUNCT
eistud-23455	20	26	concludes	conclude	VERB
eistud-23455	20	27	that	that	SCONJ
eistud-23455	20	28	the	the	DET
eistud-23455	20	29	type	type	NOUN
eistud-23455	20	30	ownership	ownership	NOUN
eistud-23455	20	31	matters	matter	NOUN
eistud-23455	20	32	in	in	ADP
eistud-23455	20	33	case	case	NOUN
eistud-23455	20	34	of	of	ADP
eistud-23455	20	35	csr	csr	NOUN
eistud-23455	20	36	reporting	reporting	NOUN
eistud-23455	20	37	or	or	CCONJ
eistud-23455	20	38	csr	csr	NOUN
eistud-23455	20	39	disclosures	disclosure	NOUN
eistud-23455	20	40	and	and	CCONJ
eistud-23455	20	41	that	that	SCONJ
eistud-23455	20	42	government	government	NOUN
eistud-23455	20	43	and	and	CCONJ
eistud-23455	20	44	family	family	NOUN
eistud-23455	20	45	ownership	ownership	NOUN
eistud-23455	20	46	are	be	AUX
eistud-23455	20	47	positive	positive	ADJ
eistud-23455	20	48	determinants	determinant	NOUN
eistud-23455	20	49	for	for	ADP
eistud-23455	20	50	csr	csr	NOUN
eistud-23455	20	51	disclosures	disclosure	NOUN
eistud-23455	20	52	.	.	PUNCT
eistud-23455	21	1	these	these	DET
eistud-23455	21	2	findings	finding	NOUN
eistud-23455	21	3	were	be	AUX
eistud-23455	21	4	later	later	ADV
eistud-23455	21	5	confirmed	confirm	VERB
eistud-23455	21	6	by	by	ADP
eistud-23455	21	7	cordeiro	cordeiro	PROPN
eistud-23455	21	8	et	et	PROPN
eistud-23455	21	9	al	al	PROPN
eistud-23455	21	10	.	.	PROPN
eistud-23455	21	11	2017	2017	NUM
eistud-23455	21	12	indicating	indicate	VERB
eistud-23455	21	13	positive	positive	ADJ
eistud-23455	21	14	impact	impact	NOUN
eistud-23455	21	15	of	of	ADP
eistud-23455	21	16	family	family	NOUN
eistud-23455	21	17	management	management	NOUN
eistud-23455	21	18	and	and	CCONJ
eistud-23455	21	19	control	control	NOUN
eistud-23455	21	20	on	on	ADP
eistud-23455	21	21	the	the	DET
eistud-23455	21	22	general	general	ADJ
eistud-23455	21	23	level	level	NOUN
eistud-23455	21	24	of	of	ADP
eistud-23455	21	25	csr	csr	NOUN
eistud-23455	21	26	engagement	engagement	NOUN
eistud-23455	21	27	,	,	PUNCT
eistud-23455	21	28	however	however	ADV
eistud-23455	21	29	,	,	PUNCT
eistud-23455	21	30	public	public	ADJ
eistud-23455	21	31	ownership	ownership	NOUN
eistud-23455	21	32	revealed	reveal	VERB
eistud-23455	21	33	a	a	DET
eistud-23455	21	34	negative	negative	ADJ
eistud-23455	21	35	impact	impact	NOUN
eistud-23455	21	36	.	.	PUNCT
eistud-23455	22	1	the	the	DET
eistud-23455	22	2	results	result	NOUN
eistud-23455	22	3	of	of	ADP
eistud-23455	22	4	studies	study	NOUN
eistud-23455	22	5	of	of	ADP
eistud-23455	22	6	khan	khan	PROPN
eistud-23455	22	7	et	et	PROPN
eistud-23455	22	8	al	al	PROPN
eistud-23455	22	9	.	.	PROPN
eistud-23455	22	10	(	(	PUNCT
eistud-23455	22	11	2018	2018	NUM
eistud-23455	22	12	)	)	PUNCT
eistud-23455	22	13	also	also	ADV
eistud-23455	22	14	revealed	reveal	VERB
eistud-23455	22	15	that	that	SCONJ
eistud-23455	22	16	the	the	DET
eistud-23455	22	17	reduction	reduction	NOUN
eistud-23455	22	18	of	of	ADP
eistud-23455	22	19	state	state	NOUN
eistud-23455	22	20	ownership	ownership	NOUN
eistud-23455	22	21	among	among	ADP
eistud-23455	22	22	chinese	chinese	ADJ
eistud-23455	22	23	listed	list	VERB
eistud-23455	22	24	companies	company	NOUN
eistud-23455	22	25	had	have	VERB
eistud-23455	22	26	negative	negative	ADJ
eistud-23455	22	27	impact	impact	NOUN
eistud-23455	22	28	on	on	ADP
eistud-23455	22	29	the	the	DET
eistud-23455	22	30	csr	csr	NOUN
eistud-23455	22	31	performance	performance	NOUN
eistud-23455	22	32	.	.	PUNCT
eistud-23455	23	1	researchers	researcher	NOUN
eistud-23455	23	2	also	also	ADV
eistud-23455	23	3	revealed	reveal	VERB
eistud-23455	23	4	positive	positive	ADJ
eistud-23455	23	5	relationship	relationship	NOUN
eistud-23455	23	6	between	between	ADP
eistud-23455	23	7	the	the	DET
eistud-23455	23	8	internalization	internalization	NOUN
eistud-23455	23	9	of	of	ADP
eistud-23455	23	10	the	the	DET
eistud-23455	23	11	company	company	NOUN
eistud-23455	23	12	i.e.	i.e.	X
eistud-23455	23	13	presence	presence	NOUN
eistud-23455	23	14	of	of	ADP
eistud-23455	23	15	foreign	foreign	ADJ
eistud-23455	23	16	investors	investor	NOUN
eistud-23455	23	17	and	and	CCONJ
eistud-23455	23	18	the	the	DET
eistud-23455	23	19	extent	extent	NOUN
eistud-23455	23	20	of	of	ADP
eistud-23455	23	21	csr	csr	NOUN
eistud-23455	23	22	disclosures	disclosure	NOUN
eistud-23455	23	23	(	(	PUNCT
eistud-23455	23	24	chau	chau	NOUN
eistud-23455	23	25	&	&	CCONJ
eistud-23455	23	26	gray	gray	ADJ
eistud-23455	23	27	,	,	PUNCT
eistud-23455	23	28	2002	2002	NUM
eistud-23455	23	29	;	;	PUNCT
eistud-23455	23	30	attig	attig	PROPN
eistud-23455	23	31	et	et	PROPN
eistud-23455	23	32	al	al	PROPN
eistud-23455	23	33	.	.	PROPN
eistud-23455	23	34	,	,	PUNCT
eistud-23455	23	35	2016	2016	NUM
eistud-23455	23	36	)	)	PUNCT
eistud-23455	23	37	.	.	PUNCT
eistud-23455	24	1	similar	similar	ADJ
eistud-23455	24	2	results	result	NOUN
eistud-23455	24	3	were	be	AUX
eistud-23455	24	4	also	also	ADV
eistud-23455	24	5	received	receive	VERB
eistud-23455	24	6	by	by	ADP
eistud-23455	24	7	soliman	soliman	NOUN
eistud-23455	24	8	,	,	PUNCT
eistud-23455	24	9	et	et	PROPN
eistud-23455	24	10	al	al	PROPN
eistud-23455	24	11	.	.	PROPN
eistud-23455	25	1	(	(	PUNCT
eistud-23455	25	2	2013	2013	NUM
eistud-23455	25	3	)	)	PUNCT
eistud-23455	25	4	,	,	PUNCT
eistud-23455	25	5	who	who	PRON
eistud-23455	25	6	examined	examine	VERB
eistud-23455	25	7	42	42	NUM
eistud-23455	25	8	egyptian	egyptian	ADJ
eistud-23455	25	9	companies	company	NOUN
eistud-23455	25	10	during	during	ADP
eistud-23455	25	11	the	the	DET
eistud-23455	25	12	three	three	NUM
eistud-23455	25	13	-	-	PUNCT
eistud-23455	25	14	year	year	NOUN
eistud-23455	25	15	period	period	NOUN
eistud-23455	25	16	and	and	CCONJ
eistud-23455	25	17	revealed	reveal	VERB
eistud-23455	25	18	positive	positive	ADJ
eistud-23455	25	19	relationship	relationship	NOUN
eistud-23455	25	20	between	between	ADP
eistud-23455	25	21	csr	csr	NOUN
eistud-23455	25	22	ratings	rating	NOUN
eistud-23455	25	23	and	and	CCONJ
eistud-23455	25	24	the	the	DET
eistud-23455	25	25	institutional	institutional	ADJ
eistud-23455	25	26	ownership	ownership	NOUN
eistud-23455	25	27	and	and	CCONJ
eistud-23455	25	28	especially	especially	ADV
eistud-23455	25	29	foreign	foreign	ADJ
eistud-23455	25	30	investors	investor	NOUN
eistud-23455	25	31	.	.	PUNCT
eistud-23455	26	1	numerous	numerous	ADJ
eistud-23455	26	2	studies	study	NOUN
eistud-23455	26	3	have	have	AUX
eistud-23455	26	4	been	be	AUX
eistud-23455	26	5	carried	carry	VERB
eistud-23455	26	6	out	out	ADP
eistud-23455	26	7	to	to	PART
eistud-23455	26	8	reveal	reveal	VERB
eistud-23455	26	9	the	the	DET
eistud-23455	26	10	impact	impact	NOUN
eistud-23455	26	11	of	of	ADP
eistud-23455	26	12	the	the	DET
eistud-23455	26	13	institutional	institutional	ADJ
eistud-23455	26	14	ownership	ownership	NOUN
eistud-23455	26	15	structure	structure	NOUN
eistud-23455	26	16	on	on	ADP
eistud-23455	26	17	the	the	DET
eistud-23455	26	18	extent	extent	NOUN
eistud-23455	26	19	and	and	CCONJ
eistud-23455	26	20	level	level	NOUN
eistud-23455	26	21	of	of	ADP
eistud-23455	26	22	csr	csr	NOUN
eistud-23455	26	23	disclosures	disclosure	NOUN
eistud-23455	26	24	.	.	PUNCT
eistud-23455	27	1	suyono	suyono	PROPN
eistud-23455	27	2	&	&	CCONJ
eistud-23455	27	3	farooque	farooque	NOUN
eistud-23455	27	4	,	,	PUNCT
eistud-23455	27	5	2018	2018	NUM
eistud-23455	27	6	,	,	PUNCT
eistud-23455	27	7	who	who	PRON
eistud-23455	27	8	investigated	investigate	VERB
eistud-23455	27	9	the	the	DET
eistud-23455	27	10	impact	impact	NOUN
eistud-23455	27	11	of	of	ADP
eistud-23455	27	12	corporate	corporate	ADJ
eistud-23455	27	13	governance	governance	NOUN
eistud-23455	27	14	mechanisms	mechanism	NOUN
eistud-23455	27	15	including	include	VERB
eistud-23455	27	16	ownership	ownership	NOUN
eistud-23455	27	17	on	on	ADP
eistud-23455	27	18	the	the	DET
eistud-23455	27	19	csr	csr	NOUN
eistud-23455	27	20	disclosure	disclosure	NOUN
eistud-23455	27	21	and	and	CCONJ
eistud-23455	27	22	revealed	reveal	VERB
eistud-23455	27	23	that	that	SCONJ
eistud-23455	27	24	institutional	institutional	ADJ
eistud-23455	27	25	ownership	ownership	NOUN
eistud-23455	27	26	has	have	VERB
eistud-23455	27	27	a	a	DET
eistud-23455	27	28	significant	significant	ADJ
eistud-23455	27	29	positive	positive	ADJ
eistud-23455	27	30	impact	impact	NOUN
eistud-23455	27	31	on	on	ADP
eistud-23455	27	32	csr	csr	PROPN
eistud-23455	27	33	.	.	PUNCT
eistud-23455	28	1	these	these	DET
eistud-23455	28	2	results	result	NOUN
eistud-23455	28	3	were	be	AUX
eistud-23455	28	4	also	also	ADV
eistud-23455	28	5	confirmed	confirm	VERB
eistud-23455	28	6	by	by	ADP
eistud-23455	28	7	the	the	DET
eistud-23455	28	8	findings	finding	NOUN
eistud-23455	28	9	of	of	ADP
eistud-23455	28	10	suttipun	suttipun	PROPN
eistud-23455	28	11	&	&	CCONJ
eistud-23455	28	12	bomlai	bomlai	PROPN
eistud-23455	28	13	,	,	PUNCT
eistud-23455	28	14	(	(	PUNCT
eistud-23455	28	15	2019	2019	NUM
eistud-23455	28	16	)	)	PUNCT
eistud-23455	28	17	,	,	PUNCT
eistud-23455	28	18	who	who	PRON
eistud-23455	28	19	investigated	investigate	VERB
eistud-23455	28	20	the	the	DET
eistud-23455	28	21	level	level	NOUN
eistud-23455	28	22	of	of	ADP
eistud-23455	28	23	integrated	integrate	VERB
eistud-23455	28	24	reported	report	VERB
eistud-23455	28	25	among	among	ADP
eistud-23455	28	26	150	150	NUM
eistud-23455	28	27	companies	company	NOUN
eistud-23455	28	28	listed	list	VERB
eistud-23455	28	29	at	at	ADP
eistud-23455	28	30	thailand	thailand	PROPN
eistud-23455	28	31	stock	stock	PROPN
eistud-23455	28	32	exchange	exchange	PROPN
eistud-23455	28	33	between	between	ADP
eistud-23455	28	34	2012	2012	NUM
eistud-23455	28	35	and	and	CCONJ
eistud-23455	28	36	2015	2015	NUM
eistud-23455	28	37	a	a	PRON
eistud-23455	28	38	and	and	CCONJ
eistud-23455	28	39	found	find	VERB
eistud-23455	28	40	positive	positive	ADJ
eistud-23455	28	41	relationship	relationship	NOUN
eistud-23455	28	42	between	between	ADP
eistud-23455	28	43	institution	institution	NOUN
eistud-23455	28	44	-	-	PUNCT
eistud-23455	28	45	owned	own	VERB
eistud-23455	28	46	companies	company	NOUN
eistud-23455	28	47	and	and	CCONJ
eistud-23455	28	48	the	the	DET
eistud-23455	28	49	level	level	NOUN
eistud-23455	28	50	of	of	ADP
eistud-23455	28	51	integrated	integrated	ADJ
eistud-23455	28	52	reporting	reporting	NOUN
eistud-23455	28	53	.	.	PUNCT
eistud-23455	29	1	however	however	ADV
eistud-23455	29	2	,	,	PUNCT
eistud-23455	29	3	while	while	SCONJ
eistud-23455	29	4	numerous	numerous	ADJ
eistud-23455	29	5	researchers	researcher	NOUN
eistud-23455	29	6	outline	outline	VERB
eistud-23455	29	7	the	the	DET
eistud-23455	29	8	positive	positive	ADJ
eistud-23455	29	9	relationship	relationship	NOUN
eistud-23455	29	10	between	between	ADP
eistud-23455	29	11	csr	csr	NOUN
eistud-23455	29	12	disclosures	disclosure	NOUN
eistud-23455	29	13	and	and	CCONJ
eistud-23455	29	14	ownership	ownership	NOUN
eistud-23455	29	15	type	type	NOUN
eistud-23455	29	16	as	as	ADV
eistud-23455	29	17	well	well	ADV
eistud-23455	29	18	as	as	ADP
eistud-23455	29	19	the	the	DET
eistud-23455	29	20	strong	strong	ADJ
eistud-23455	29	21	impact	impact	NOUN
eistud-23455	29	22	of	of	ADP
eistud-23455	29	23	ownership	ownership	NOUN
eistud-23455	29	24	type	type	NOUN
eistud-23455	29	25	on	on	ADP
eistud-23455	29	26	csr	csr	NOUN
eistud-23455	29	27	reporting	reporting	NOUN
eistud-23455	29	28	,	,	PUNCT
eistud-23455	29	29	several	several	ADJ
eistud-23455	29	30	studies	study	NOUN
eistud-23455	29	31	do	do	AUX
eistud-23455	29	32	not	not	PART
eistud-23455	29	33	find	find	VERB
eistud-23455	29	34	this	this	DET
eistud-23455	29	35	evidence	evidence	NOUN
eistud-23455	29	36	.	.	PUNCT
eistud-23455	30	1	for	for	ADP
eistud-23455	30	2	example	example	NOUN
eistud-23455	30	3	,	,	PUNCT
eistud-23455	30	4	dissanayake	dissanayake	NOUN
eistud-23455	30	5	et	et	PROPN
eistud-23455	30	6	al	al	PROPN
eistud-23455	30	7	.	.	PROPN
eistud-23455	31	1	(	(	PUNCT
eistud-23455	31	2	2019	2019	NUM
eistud-23455	31	3	)	)	PUNCT
eistud-23455	31	4	investigated	investigate	VERB
eistud-23455	31	5	the	the	DET
eistud-23455	31	6	reporting	reporting	NOUN
eistud-23455	31	7	of	of	ADP
eistud-23455	31	8	84	84	NUM
eistud-23455	31	9	publicly	publicly	ADV
eistud-23455	31	10	listed	list	VERB
eistud-23455	31	11	companies	company	NOUN
eistud-23455	31	12	in	in	ADP
eistud-23455	31	13	sri	sri	PROPN
eistud-23455	31	14	lanka	lanka	PROPN
eistud-23455	31	15	during	during	ADP
eistud-23455	31	16	the	the	DET
eistud-23455	31	17	years	year	NOUN
eistud-23455	31	18	of	of	ADP
eistud-23455	31	19	2015	2015	NUM
eistud-23455	31	20	-	-	SYM
eistud-23455	31	21	2015	2015	NUM
eistud-23455	31	22	and	and	CCONJ
eistud-23455	31	23	the	the	DET
eistud-23455	31	24	results	result	NOUN
eistud-23455	31	25	did	do	AUX
eistud-23455	31	26	not	not	PART
eistud-23455	31	27	show	show	VERB
eistud-23455	31	28	strong	strong	ADJ
eistud-23455	31	29	influence	influence	NOUN
eistud-23455	31	30	of	of	ADP
eistud-23455	31	31	ownership	ownership	NOUN
eistud-23455	31	32	on	on	ADP
eistud-23455	31	33	the	the	DET
eistud-23455	31	34	extent	extent	NOUN
eistud-23455	31	35	of	of	ADP
eistud-23455	31	36	csr	csr	NOUN
eistud-23455	31	37	reporting	reporting	NOUN
eistud-23455	31	38	.	.	PUNCT
eistud-23455	32	1	the	the	DET
eistud-23455	32	2	studies	study	NOUN
eistud-23455	32	3	of	of	ADP
eistud-23455	32	4	abu	abu	PROPN
eistud-23455	32	5	qa'dan	qa'dan	PROPN
eistud-23455	32	6	&	&	CCONJ
eistud-23455	32	7	suwaidan	suwaidan	PROPN
eistud-23455	32	8	(	(	PUNCT
eistud-23455	32	9	2019	2019	NUM
eistud-23455	32	10	)	)	PUNCT
eistud-23455	32	11	among	among	ADP
eistud-23455	32	12	reporting	reporting	NOUN
eistud-23455	32	13	of	of	ADP
eistud-23455	32	14	jordanian	jordanian	ADJ
eistud-23455	32	15	companies	company	NOUN
eistud-23455	32	16	listed	list	VERB
eistud-23455	32	17	on	on	ADP
eistud-23455	32	18	the	the	DET
eistud-23455	32	19	amman	amman	PROPN
eistud-23455	32	20	stock	stock	PROPN
eistud-23455	32	21	exchange	exchange	PROPN
eistud-23455	32	22	revealed	reveal	VERB
eistud-23455	32	23	that	that	SCONJ
eistud-23455	32	24	the	the	DET
eistud-23455	32	25	percentage	percentage	NOUN
eistud-23455	32	26	of	of	ADP
eistud-23455	32	27	shares	share	NOUN
eistud-23455	32	28	held	hold	VERB
eistud-23455	32	29	by	by	ADP
eistud-23455	32	30	institutional	institutional	ADJ
eistud-23455	32	31	investors	investor	NOUN
eistud-23455	32	32	had	have	VERB
eistud-23455	32	33	a	a	DET
eistud-23455	32	34	significant	significant	ADJ
eistud-23455	32	35	negative	negative	ADJ
eistud-23455	32	36	impact	impact	NOUN
eistud-23455	32	37	on	on	ADP
eistud-23455	32	38	the	the	DET
eistud-23455	32	39	level	level	NOUN
eistud-23455	32	40	of	of	ADP
eistud-23455	32	41	csr	csr	NOUN
eistud-23455	32	42	disclosures	disclosure	NOUN
eistud-23455	32	43	.	.	PUNCT
eistud-23455	33	1	the	the	DET
eistud-23455	33	2	main	main	ADJ
eistud-23455	33	3	purpose	purpose	NOUN
eistud-23455	33	4	of	of	ADP
eistud-23455	33	5	the	the	DET
eistud-23455	33	6	present	present	ADJ
eistud-23455	33	7	research	research	NOUN
eistud-23455	33	8	was	be	AUX
eistud-23455	33	9	to	to	PART
eistud-23455	33	10	investigate	investigate	VERB
eistud-23455	33	11	whether	whether	SCONJ
eistud-23455	33	12	the	the	DET
eistud-23455	33	13	type	type	NOUN
eistud-23455	33	14	of	of	ADP
eistud-23455	33	15	ownerships	ownership	NOUN
eistud-23455	33	16	is	be	AUX
eistud-23455	33	17	related	relate	VERB
eistud-23455	33	18	to	to	ADP
eistud-23455	33	19	the	the	DET
eistud-23455	33	20	way	way	NOUN
eistud-23455	33	21	the	the	DET
eistud-23455	33	22	company	company	NOUN
eistud-23455	33	23	presents	present	VERB
eistud-23455	33	24	csr	csr	X
eistud-23455	33	25	related	relate	VERB
eistud-23455	33	26	information	information	NOUN
eistud-23455	33	27	and	and	CCONJ
eistud-23455	33	28	the	the	DET
eistud-23455	33	29	focus	focus	NOUN
eistud-23455	33	30	of	of	ADP
eistud-23455	33	31	these	these	DET
eistud-23455	33	32	disclosures	disclosure	NOUN
eistud-23455	33	33	.	.	PUNCT
eistud-23455	34	1	to	to	PART
eistud-23455	34	2	achieve	achieve	VERB
eistud-23455	34	3	the	the	DET
eistud-23455	34	4	goals	goal	NOUN
eistud-23455	34	5	,	,	PUNCT
eistud-23455	34	6	authors	author	NOUN
eistud-23455	34	7	studied	study	VERB
eistud-23455	34	8	the	the	DET
eistud-23455	34	9	available	available	ADJ
eistud-23455	34	10	information	information	NOUN
eistud-23455	34	11	of	of	ADP
eistud-23455	34	12	top100	top100	PROPN
eistud-23455	34	13	estonian	estonian	ADJ
eistud-23455	34	14	most	most	ADV
eistud-23455	34	15	successful	successful	ADJ
eistud-23455	34	16	companies	company	NOUN
eistud-23455	34	17	to	to	PART
eistud-23455	34	18	find	find	VERB
eistud-23455	34	19	out	out	ADP
eistud-23455	34	20	the	the	DET
eistud-23455	34	21	type	type	NOUN
eistud-23455	34	22	of	of	ADP
eistud-23455	34	23	ownership	ownership	NOUN
eistud-23455	34	24	and	and	CCONJ
eistud-23455	34	25	the	the	DET
eistud-23455	34	26	type	type	NOUN
eistud-23455	34	27	of	of	ADP
eistud-23455	34	28	csr	csr	NOUN
eistud-23455	34	29	-	-	ADJ
eistud-23455	34	30	related	relate	VERB
eistud-23455	34	31	disclosures	disclosure	NOUN
eistud-23455	34	32	(	(	PUNCT
eistud-23455	34	33	web	web	NOUN
eistud-23455	34	34	-	-	NOUN
eistud-23455	34	35	site	site	NOUN
eistud-23455	34	36	or	or	CCONJ
eistud-23455	34	37	non	non	ADJ
eistud-23455	34	38	-	-	ADJ
eistud-23455	34	39	financial	financial	ADJ
eistud-23455	34	40	report	report	NOUN
eistud-23455	34	41	)	)	PUNCT
eistud-23455	34	42	as	as	ADV
eistud-23455	34	43	well	well	ADV
eistud-23455	34	44	as	as	ADP
eistud-23455	34	45	the	the	DET
eistud-23455	34	46	focus	focus	NOUN
eistud-23455	34	47	of	of	ADP
eistud-23455	34	48	the	the	DET
eistud-23455	34	49	reporting	reporting	NOUN
eistud-23455	34	50	about	about	ADP
eistud-23455	34	51	the	the	DET
eistud-23455	34	52	most	most	ADV
eistud-23455	34	53	popular	popular	ADJ
eistud-23455	34	54	and	and	CCONJ
eistud-23455	34	55	commonly	commonly	ADV
eistud-23455	34	56	used	use	VERB
eistud-23455	34	57	certificates	certificate	NOUN
eistud-23455	34	58	related	relate	VERB
eistud-23455	34	59	(	(	PUNCT
eistud-23455	34	60	health	health	NOUN
eistud-23455	34	61	,	,	PUNCT
eistud-23455	34	62	safety	safety	NOUN
eistud-23455	34	63	,	,	PUNCT
eistud-23455	34	64	environment	environment	NOUN
eistud-23455	34	65	and	and	CCONJ
eistud-23455	34	66	quality	quality	NOUN
eistud-23455	34	67	)	)	PUNCT
eistud-23455	34	68	.	.	PUNCT
eistud-23455	35	1	and	and	CCONJ
eistud-23455	35	2	while	while	SCONJ
eistud-23455	35	3	current	current	ADJ
eistud-23455	35	4	research	research	NOUN
eistud-23455	35	5	is	be	AUX
eistud-23455	35	6	highly	highly	ADV
eistud-23455	35	7	inspired	inspire	VERB
eistud-23455	35	8	by	by	ADP
eistud-23455	35	9	the	the	DET
eistud-23455	35	10	research	research	NOUN
eistud-23455	35	11	carried	carry	VERB
eistud-23455	35	12	out	out	ADP
eistud-23455	35	13	by	by	ADP
eistud-23455	35	14	dam	dam	NOUN
eistud-23455	35	15	and	and	CCONJ
eistud-23455	35	16	scholtens	scholtens	PROPN
eistud-23455	35	17	(	(	PUNCT
eistud-23455	35	18	2012	2012	NUM
eistud-23455	35	19	)	)	PUNCT
eistud-23455	35	20	;	;	PUNCT
eistud-23455	35	21	authors	author	NOUN
eistud-23455	35	22	european	european	ADJ
eistud-23455	35	23	integrat	integrat	PROPN
eistud-23455	35	24	ion	ion	NOUN
eistud-23455	35	25	studies	study	NOUN
eistud-23455	35	26	2019/13	2019/13	NOUN
eistud-23455	35	27	102	102	NUM
eistud-23455	35	28	would	would	AUX
eistud-23455	35	29	like	like	VERB
eistud-23455	35	30	to	to	PART
eistud-23455	35	31	outline	outline	VERB
eistud-23455	35	32	that	that	SCONJ
eistud-23455	35	33	the	the	DET
eistud-23455	35	34	main	main	ADJ
eistud-23455	35	35	tasks	task	NOUN
eistud-23455	35	36	of	of	ADP
eistud-23455	35	37	the	the	DET
eistud-23455	35	38	present	present	ADJ
eistud-23455	35	39	research	research	NOUN
eistud-23455	35	40	is	be	AUX
eistud-23455	35	41	not	not	PART
eistud-23455	35	42	only	only	ADV
eistud-23455	35	43	to	to	PART
eistud-23455	35	44	find	find	VERB
eistud-23455	35	45	out	out	ADP
eistud-23455	35	46	whether	whether	SCONJ
eistud-23455	35	47	the	the	DET
eistud-23455	35	48	level	level	NOUN
eistud-23455	35	49	of	of	ADP
eistud-23455	35	50	csr	csr	NOUN
eistud-23455	35	51	disclosures	disclosure	NOUN
eistud-23455	35	52	reports	report	NOUN
eistud-23455	35	53	differs	differ	VERB
eistud-23455	35	54	among	among	ADP
eistud-23455	35	55	companies	company	NOUN
eistud-23455	35	56	with	with	ADP
eistud-23455	35	57	different	different	ADJ
eistud-23455	35	58	ownership	ownership	NOUN
eistud-23455	35	59	;	;	PUNCT
eistud-23455	35	60	but	but	CCONJ
eistud-23455	35	61	also	also	ADV
eistud-23455	35	62	to	to	PART
eistud-23455	35	63	reveal	reveal	VERB
eistud-23455	35	64	the	the	DET
eistud-23455	35	65	type	type	NOUN
eistud-23455	35	66	of	of	ADP
eistud-23455	35	67	csr	csr	NOUN
eistud-23455	35	68	disclosures	disclosure	NOUN
eistud-23455	35	69	preferred	prefer	VERB
eistud-23455	35	70	by	by	ADP
eistud-23455	35	71	each	each	DET
eistud-23455	35	72	type	type	NOUN
eistud-23455	35	73	of	of	ADP
eistud-23455	35	74	ownership	ownership	NOUN
eistud-23455	35	75	.	.	PUNCT
eistud-23455	36	1	the	the	DET
eistud-23455	36	2	remainder	remainder	NOUN
eistud-23455	36	3	of	of	ADP
eistud-23455	36	4	the	the	DET
eistud-23455	36	5	paper	paper	NOUN
eistud-23455	36	6	is	be	AUX
eistud-23455	36	7	organized	organize	VERB
eistud-23455	36	8	as	as	SCONJ
eistud-23455	36	9	follows	follow	VERB
eistud-23455	36	10	:	:	PUNCT
eistud-23455	36	11	the	the	DET
eistud-23455	36	12	first	first	ADJ
eistud-23455	36	13	part	part	NOUN
eistud-23455	36	14	outlines	outline	VERB
eistud-23455	36	15	the	the	DET
eistud-23455	36	16	importance	importance	NOUN
eistud-23455	36	17	of	of	ADP
eistud-23455	36	18	csr	csr	NOUN
eistud-23455	36	19	disclosures	disclosure	NOUN
eistud-23455	36	20	in	in	ADP
eistud-23455	36	21	regard	regard	NOUN
eistud-23455	36	22	to	to	ADP
eistud-23455	36	23	their	their	PRON
eistud-23455	36	24	relation	relation	NOUN
eistud-23455	36	25	to	to	ADP
eistud-23455	36	26	the	the	DET
eistud-23455	36	27	type	type	NOUN
eistud-23455	36	28	of	of	ADP
eistud-23455	36	29	ownership	ownership	NOUN
eistud-23455	36	30	and	and	CCONJ
eistud-23455	36	31	gives	give	VERB
eistud-23455	36	32	various	various	ADJ
eistud-23455	36	33	perspectives	perspective	NOUN
eistud-23455	36	34	of	of	ADP
eistud-23455	36	35	the	the	DET
eistud-23455	36	36	examination	examination	NOUN
eistud-23455	36	37	of	of	ADP
eistud-23455	36	38	research	research	NOUN
eistud-23455	36	39	topic	topic	NOUN
eistud-23455	36	40	.	.	PUNCT
eistud-23455	37	1	the	the	DET
eistud-23455	37	2	following	follow	VERB
eistud-23455	37	3	section	section	NOUN
eistud-23455	37	4	discloses	disclose	VERB
eistud-23455	37	5	the	the	DET
eistud-23455	37	6	methodology	methodology	NOUN
eistud-23455	37	7	of	of	ADP
eistud-23455	37	8	the	the	DET
eistud-23455	37	9	research	research	NOUN
eistud-23455	37	10	followed	follow	VERB
eistud-23455	37	11	by	by	ADP
eistud-23455	37	12	the	the	DET
eistud-23455	37	13	discussion	discussion	NOUN
eistud-23455	37	14	of	of	ADP
eistud-23455	37	15	the	the	DET
eistud-23455	37	16	results	result	NOUN
eistud-23455	37	17	and	and	CCONJ
eistud-23455	37	18	the	the	DET
eistud-23455	37	19	main	main	ADJ
eistud-23455	37	20	conclusions	conclusion	NOUN
eistud-23455	37	21	.	.	PUNCT
eistud-23455	38	1	methodology	methodology	NOUN
eistud-23455	38	2	the	the	DET
eistud-23455	38	3	authors	author	NOUN
eistud-23455	38	4	have	have	AUX
eistud-23455	38	5	selected	select	VERB
eistud-23455	38	6	top100	top100	PROPN
eistud-23455	38	7	estonian	estonian	ADJ
eistud-23455	38	8	most	most	ADV
eistud-23455	38	9	successful	successful	ADJ
eistud-23455	38	10	companies	company	NOUN
eistud-23455	38	11	ranked	rank	VERB
eistud-23455	38	12	by	by	ADP
eistud-23455	38	13	the	the	DET
eistud-23455	38	14	leading	lead	VERB
eistud-23455	38	15	estonian	estonian	ADJ
eistud-23455	38	16	business	business	NOUN
eistud-23455	38	17	newspaper	newspaper	NOUN
eistud-23455	38	18	äripäev	äripäev	NOUN
eistud-23455	38	19	for	for	ADP
eistud-23455	38	20	the	the	DET
eistud-23455	38	21	year	year	NOUN
eistud-23455	38	22	of	of	ADP
eistud-23455	38	23	2015	2015	NUM
eistud-23455	38	24	.	.	PUNCT
eistud-23455	39	1	the	the	DET
eistud-23455	39	2	sample	sample	NOUN
eistud-23455	39	3	included	include	VERB
eistud-23455	39	4	first	first	ADJ
eistud-23455	39	5	hundred	hundred	NUM
eistud-23455	39	6	companies	company	NOUN
eistud-23455	39	7	without	without	ADP
eistud-23455	39	8	any	any	DET
eistud-23455	39	9	exclusions	exclusion	NOUN
eistud-23455	39	10	,	,	PUNCT
eistud-23455	39	11	as	as	SCONJ
eistud-23455	39	12	the	the	DET
eistud-23455	39	13	purpose	purpose	NOUN
eistud-23455	39	14	of	of	ADP
eistud-23455	39	15	the	the	DET
eistud-23455	39	16	research	research	NOUN
eistud-23455	39	17	was	be	AUX
eistud-23455	39	18	also	also	ADV
eistud-23455	39	19	to	to	PART
eistud-23455	39	20	reveal	reveal	VERB
eistud-23455	39	21	the	the	DET
eistud-23455	39	22	level	level	NOUN
eistud-23455	39	23	of	of	ADP
eistud-23455	39	24	csr	csr	NOUN
eistud-23455	39	25	reporting	reporting	NOUN
eistud-23455	39	26	by	by	ADP
eistud-23455	39	27	the	the	DET
eistud-23455	39	28	most	most	ADV
eistud-23455	39	29	successful	successful	ADJ
eistud-23455	39	30	companies	company	NOUN
eistud-23455	39	31	.	.	PUNCT
eistud-23455	40	1	authors	author	NOUN
eistud-23455	40	2	studied	study	VERB
eistud-23455	40	3	the	the	DET
eistud-23455	40	4	available	available	ADJ
eistud-23455	40	5	information	information	NOUN
eistud-23455	40	6	to	to	PART
eistud-23455	40	7	find	find	VERB
eistud-23455	40	8	out	out	ADP
eistud-23455	40	9	the	the	DET
eistud-23455	40	10	type	type	NOUN
eistud-23455	40	11	of	of	ADP
eistud-23455	40	12	ownership	ownership	NOUN
eistud-23455	40	13	and	and	CCONJ
eistud-23455	40	14	the	the	DET
eistud-23455	40	15	type	type	NOUN
eistud-23455	40	16	of	of	ADP
eistud-23455	40	17	csr	csr	NOUN
eistud-23455	40	18	-	-	ADJ
eistud-23455	40	19	related	relate	VERB
eistud-23455	40	20	disclosures	disclosure	NOUN
eistud-23455	40	21	(	(	PUNCT
eistud-23455	40	22	web	web	NOUN
eistud-23455	40	23	-	-	NOUN
eistud-23455	40	24	site	site	NOUN
eistud-23455	40	25	or	or	CCONJ
eistud-23455	40	26	non	non	ADJ
eistud-23455	40	27	-	-	ADJ
eistud-23455	40	28	financial	financial	ADJ
eistud-23455	40	29	report	report	NOUN
eistud-23455	40	30	)	)	PUNCT
eistud-23455	40	31	as	as	ADV
eistud-23455	40	32	well	well	ADV
eistud-23455	40	33	as	as	ADP
eistud-23455	40	34	the	the	DET
eistud-23455	40	35	reporting	reporting	NOUN
eistud-23455	40	36	about	about	ADP
eistud-23455	40	37	the	the	DET
eistud-23455	40	38	most	most	ADV
eistud-23455	40	39	popular	popular	ADJ
eistud-23455	40	40	and	and	CCONJ
eistud-23455	40	41	commonly	commonly	ADV
eistud-23455	40	42	used	use	VERB
eistud-23455	40	43	certificates	certificate	NOUN
eistud-23455	40	44	related	relate	VERB
eistud-23455	40	45	to	to	ADP
eistud-23455	40	46	occupational	occupational	ADJ
eistud-23455	40	47	health	health	NOUN
eistud-23455	40	48	and	and	CCONJ
eistud-23455	40	49	safety	safety	NOUN
eistud-23455	40	50	management	management	NOUN
eistud-23455	40	51	systems	system	NOUN
eistud-23455	40	52	(	(	PUNCT
eistud-23455	40	53	ohsas	ohsa	NOUN
eistud-23455	40	54	18001	18001	NUM
eistud-23455	40	55	)	)	PUNCT
eistud-23455	40	56	,	,	PUNCT
eistud-23455	40	57	environmental	environmental	ADJ
eistud-23455	40	58	management	management	NOUN
eistud-23455	40	59	systems	system	NOUN
eistud-23455	40	60	(	(	PUNCT
eistud-23455	40	61	iso14001	iso14001	PROPN
eistud-23455	40	62	)	)	PUNCT
eistud-23455	40	63	,	,	PUNCT
eistud-23455	40	64	quality	quality	NOUN
eistud-23455	40	65	management	management	NOUN
eistud-23455	40	66	system	system	NOUN
eistud-23455	40	67	(	(	PUNCT
eistud-23455	40	68	iso	iso	NOUN
eistud-23455	40	69	9001	9001	NUM
eistud-23455	40	70	)	)	PUNCT
eistud-23455	40	71	and	and	CCONJ
eistud-23455	40	72	the	the	DET
eistud-23455	40	73	voluntary	voluntary	ADJ
eistud-23455	40	74	pact	pact	NOUN
eistud-23455	40	75	encouraging	encourage	VERB
eistud-23455	40	76	companies	company	NOUN
eistud-23455	40	77	to	to	PART
eistud-23455	40	78	implement	implement	VERB
eistud-23455	40	79	socially	socially	ADV
eistud-23455	40	80	responsible	responsible	ADJ
eistud-23455	40	81	policies	policy	NOUN
eistud-23455	40	82	and	and	CCONJ
eistud-23455	40	83	report	report	NOUN
eistud-23455	40	84	on	on	ADP
eistud-23455	40	85	their	their	PRON
eistud-23455	40	86	adoption	adoption	NOUN
eistud-23455	40	87	(	(	PUNCT
eistud-23455	40	88	un	un	PROPN
eistud-23455	40	89	global	global	ADJ
eistud-23455	40	90	compact	compact	PROPN
eistud-23455	40	91	)	)	PUNCT
eistud-23455	40	92	.	.	PUNCT
eistud-23455	41	1	authors	author	NOUN
eistud-23455	41	2	have	have	AUX
eistud-23455	41	3	studied	study	VERB
eistud-23455	41	4	the	the	DET
eistud-23455	41	5	estonian	estonian	ADJ
eistud-23455	41	6	version	version	NOUN
eistud-23455	41	7	of	of	ADP
eistud-23455	41	8	annual	annual	ADJ
eistud-23455	41	9	reports	report	NOUN
eistud-23455	41	10	of	of	ADP
eistud-23455	41	11	the	the	DET
eistud-23455	41	12	selected	select	VERB
eistud-23455	41	13	100	100	NUM
eistud-23455	41	14	companies	company	NOUN
eistud-23455	41	15	submitted	submit	VERB
eistud-23455	41	16	to	to	ADP
eistud-23455	41	17	the	the	DET
eistud-23455	41	18	state	state	NOUN
eistud-23455	41	19	via	via	ADP
eistud-23455	41	20	reporting	reporting	NOUN
eistud-23455	41	21	system	system	NOUN
eistud-23455	41	22	and	and	CCONJ
eistud-23455	41	23	if	if	SCONJ
eistud-23455	41	24	available	available	ADJ
eistud-23455	41	25	,	,	PUNCT
eistud-23455	41	26	the	the	DET
eistud-23455	41	27	english	english	ADJ
eistud-23455	41	28	and/or	and/or	CCONJ
eistud-23455	41	29	russian	russian	ADJ
eistud-23455	41	30	version	version	NOUN
eistud-23455	41	31	of	of	ADP
eistud-23455	41	32	the	the	DET
eistud-23455	41	33	annual	annual	ADJ
eistud-23455	41	34	report	report	NOUN
eistud-23455	41	35	in	in	ADP
eistud-23455	41	36	order	order	NOUN
eistud-23455	41	37	to	to	PART
eistud-23455	41	38	find	find	VERB
eistud-23455	41	39	csr	csr	NOUN
eistud-23455	41	40	related	relate	VERB
eistud-23455	41	41	information	information	NOUN
eistud-23455	41	42	in	in	ADP
eistud-23455	41	43	any	any	PRON
eistud-23455	41	44	of	of	ADP
eistud-23455	41	45	the	the	DET
eistud-23455	41	46	sections	section	NOUN
eistud-23455	41	47	.	.	PUNCT
eistud-23455	42	1	authors	author	NOUN
eistud-23455	42	2	have	have	AUX
eistud-23455	42	3	also	also	ADV
eistud-23455	42	4	investigated	investigate	VERB
eistud-23455	42	5	the	the	DET
eistud-23455	42	6	information	information	NOUN
eistud-23455	42	7	published	publish	VERB
eistud-23455	42	8	and	and	CCONJ
eistud-23455	42	9	publicly	publicly	ADV
eistud-23455	42	10	available	available	ADJ
eistud-23455	42	11	on	on	ADP
eistud-23455	42	12	the	the	DET
eistud-23455	42	13	companies	company	NOUN
eistud-23455	42	14	’	’	PART
eistud-23455	42	15	website	website	NOUN
eistud-23455	42	16	in	in	ADP
eistud-23455	42	17	order	order	NOUN
eistud-23455	42	18	to	to	PART
eistud-23455	42	19	figure	figure	VERB
eistud-23455	42	20	out	out	ADP
eistud-23455	42	21	what	what	PRON
eistud-23455	42	22	csr	csr	NOUN
eistud-23455	42	23	-	-	ADJ
eistud-23455	42	24	related	relate	VERB
eistud-23455	42	25	information	information	NOUN
eistud-23455	42	26	is	be	AUX
eistud-23455	42	27	presented	present	VERB
eistud-23455	42	28	to	to	ADP
eistud-23455	42	29	the	the	DET
eistud-23455	42	30	stakeholders	stakeholder	NOUN
eistud-23455	42	31	.	.	PUNCT
eistud-23455	43	1	in	in	ADP
eistud-23455	43	2	authors	author	NOUN
eistud-23455	43	3	’	’	PART
eistud-23455	43	4	opinion	opinion	NOUN
eistud-23455	43	5	,	,	PUNCT
eistud-23455	43	6	for	for	ADP
eistud-23455	43	7	a	a	DET
eistud-23455	43	8	customer	customer	NOUN
eistud-23455	43	9	,	,	PUNCT
eistud-23455	43	10	a	a	DET
eistud-23455	43	11	company	company	NOUN
eistud-23455	43	12	’s	’s	PART
eistud-23455	43	13	website	website	NOUN
eistud-23455	43	14	serves	serve	VERB
eistud-23455	43	15	as	as	ADP
eistud-23455	43	16	the	the	DET
eistud-23455	43	17	most	most	ADV
eistud-23455	43	18	accessible	accessible	ADJ
eistud-23455	43	19	and	and	CCONJ
eistud-23455	43	20	important	important	ADJ
eistud-23455	43	21	source	source	NOUN
eistud-23455	43	22	of	of	ADP
eistud-23455	43	23	information	information	NOUN
eistud-23455	43	24	about	about	ADP
eistud-23455	43	25	the	the	DET
eistud-23455	43	26	company	company	NOUN
eistud-23455	43	27	,	,	PUNCT
eistud-23455	43	28	while	while	SCONJ
eistud-23455	43	29	annual	annual	ADJ
eistud-23455	43	30	report	report	NOUN
eistud-23455	43	31	as	as	ADP
eistud-23455	43	32	a	a	DET
eistud-23455	43	33	source	source	NOUN
eistud-23455	43	34	of	of	ADP
eistud-23455	43	35	information	information	NOUN
eistud-23455	43	36	about	about	ADP
eistud-23455	43	37	csr	csr	NOUN
eistud-23455	43	38	activity	activity	NOUN
eistud-23455	43	39	is	be	AUX
eistud-23455	43	40	more	more	ADV
eistud-23455	43	41	tailored	tailor	VERB
eistud-23455	43	42	to	to	ADP
eistud-23455	43	43	professionals	professional	NOUN
eistud-23455	43	44	.	.	PUNCT
eistud-23455	44	1	the	the	DET
eistud-23455	44	2	criteria	criterion	NOUN
eistud-23455	44	3	for	for	ADP
eistud-23455	44	4	the	the	DET
eistud-23455	44	5	choice	choice	NOUN
eistud-23455	44	6	and	and	CCONJ
eistud-23455	44	7	presentation	presentation	NOUN
eistud-23455	44	8	of	of	ADP
eistud-23455	44	9	information	information	NOUN
eistud-23455	44	10	was	be	AUX
eistud-23455	44	11	the	the	DET
eistud-23455	44	12	binary	binary	ADJ
eistud-23455	44	13	system	system	NOUN
eistud-23455	44	14	,	,	PUNCT
eistud-23455	44	15	there	there	ADV
eistud-23455	44	16	one	one	NUM
eistud-23455	44	17	point	point	NOUN
eistud-23455	44	18	was	be	AUX
eistud-23455	44	19	granted	grant	VERB
eistud-23455	44	20	in	in	ADP
eistud-23455	44	21	case	case	NOUN
eistud-23455	44	22	the	the	DET
eistud-23455	44	23	information	information	NOUN
eistud-23455	44	24	for	for	ADP
eistud-23455	44	25	the	the	DET
eistud-23455	44	26	selected	select	VERB
eistud-23455	44	27	characteristics	characteristic	NOUN
eistud-23455	44	28	was	be	AUX
eistud-23455	44	29	disclosed	disclose	VERB
eistud-23455	44	30	and	and	CCONJ
eistud-23455	44	31	zero	zero	NUM
eistud-23455	44	32	if	if	SCONJ
eistud-23455	44	33	no	no	DET
eistud-23455	44	34	information	information	NOUN
eistud-23455	44	35	was	be	AUX
eistud-23455	44	36	found	find	VERB
eistud-23455	44	37	.	.	PUNCT
eistud-23455	45	1	later	later	ADV
eistud-23455	45	2	these	these	DET
eistud-23455	45	3	results	result	NOUN
eistud-23455	45	4	were	be	AUX
eistud-23455	45	5	transferred	transfer	VERB
eistud-23455	45	6	into	into	ADP
eistud-23455	45	7	share	share	NOUN
eistud-23455	45	8	in	in	ADP
eistud-23455	45	9	percentage	percentage	NOUN
eistud-23455	45	10	.	.	PUNCT
eistud-23455	46	1	table	table	NOUN
eistud-23455	46	2	1	1	NUM
eistud-23455	46	3	presents	present	VERB
eistud-23455	46	4	the	the	DET
eistud-23455	46	5	sample	sample	NOUN
eistud-23455	46	6	distribution	distribution	NOUN
eistud-23455	46	7	.	.	PUNCT
eistud-23455	47	1	business	business	NOUN
eistud-23455	47	2	area	area	NOUN
eistud-23455	47	3	share	share	NOUN
eistud-23455	47	4	of	of	ADP
eistud-23455	47	5	companies	company	NOUN
eistud-23455	47	6	(	(	PUNCT
eistud-23455	47	7	in%	in%	NOUN
eistud-23455	47	8	)	)	PUNCT
eistud-23455	47	9	manufacturing	manufacture	VERB
eistud-23455	47	10	32	32	NUM
eistud-23455	47	11	wholesale	wholesale	ADJ
eistud-23455	47	12	and	and	CCONJ
eistud-23455	47	13	retail	retail	ADJ
eistud-23455	47	14	trade	trade	NOUN
eistud-23455	47	15	30	30	NUM
eistud-23455	47	16	construction	construction	NOUN
eistud-23455	47	17	11	11	NUM
eistud-23455	47	18	information	information	NOUN
eistud-23455	47	19	distribution	distribution	NOUN
eistud-23455	47	20	and	and	CCONJ
eistud-23455	47	21	sale	sale	NOUN
eistud-23455	47	22	5	5	NUM
eistud-23455	47	23	transport	transport	NOUN
eistud-23455	47	24	5	5	NUM
eistud-23455	47	25	real	real	ADJ
eistud-23455	47	26	estate	estate	NOUN
eistud-23455	47	27	3	3	NUM
eistud-23455	47	28	entertainment	entertainment	NOUN
eistud-23455	47	29	3	3	NUM
eistud-23455	47	30	finances	finance	NOUN
eistud-23455	47	31	and	and	CCONJ
eistud-23455	47	32	insurance	insurance	NOUN
eistud-23455	47	33	3	3	NUM
eistud-23455	47	34	agriculture	agriculture	NOUN
eistud-23455	47	35	2	2	NUM
eistud-23455	47	36	energy	energy	NOUN
eistud-23455	47	37	distribution	distribution	NOUN
eistud-23455	47	38	and	and	CCONJ
eistud-23455	47	39	sale	sale	NOUN
eistud-23455	47	40	2	2	NUM
eistud-23455	47	41	health	health	NOUN
eistud-23455	47	42	and	and	CCONJ
eistud-23455	47	43	social	social	ADJ
eistud-23455	47	44	care	care	NOUN
eistud-23455	47	45	1	1	NUM
eistud-23455	47	46	other	other	ADJ
eistud-23455	47	47	3	3	NUM
eistud-23455	47	48	total	total	NOUN
eistud-23455	47	49	:	:	PUNCT
eistud-23455	47	50	100	100	NUM
eistud-23455	47	51	source	source	NOUN
eistud-23455	47	52	:	:	PUNCT
eistud-23455	47	53	authors	author	NOUN
eistud-23455	47	54	’	’	PART
eistud-23455	47	55	basis	basis	NOUN
eistud-23455	47	56	publicly	publicly	ADV
eistud-23455	47	57	available	available	ADJ
eistud-23455	47	58	information	information	NOUN
eistud-23455	47	59	about	about	ADP
eistud-23455	47	60	the	the	DET
eistud-23455	47	61	companies	company	NOUN
eistud-23455	47	62	.	.	PUNCT
eistud-23455	48	1	table	table	NOUN
eistud-23455	48	2	1	1	NUM
eistud-23455	48	3	core	core	NOUN
eistud-23455	48	4	business	business	NOUN
eistud-23455	48	5	of	of	ADP
eistud-23455	48	6	the	the	DET
eistud-23455	48	7	selected	select	VERB
eistud-23455	48	8	companies	company	NOUN
eistud-23455	48	9	103	103	NUM
eistud-23455	48	10	european	european	ADJ
eistud-23455	48	11	integrat	integrat	NOUN
eistud-23455	48	12	ion	ion	NOUN
eistud-23455	48	13	studies	study	NOUN
eistud-23455	48	14	2019/13	2019/13	NUM
eistud-23455	48	15	data	datum	NOUN
eistud-23455	48	16	of	of	ADP
eistud-23455	48	17	the	the	DET
eistud-23455	48	18	table	table	NOUN
eistud-23455	48	19	1	1	NUM
eistud-23455	48	20	reveals	reveal	VERB
eistud-23455	48	21	that	that	SCONJ
eistud-23455	48	22	most	most	ADV
eistud-23455	48	23	sampled	sample	VERB
eistud-23455	48	24	companies	company	NOUN
eistud-23455	48	25	are	be	AUX
eistud-23455	48	26	related	relate	VERB
eistud-23455	48	27	to	to	ADP
eistud-23455	48	28	manufacturing	manufacturing	NOUN
eistud-23455	48	29	and	and	CCONJ
eistud-23455	48	30	wholesale	wholesale	ADJ
eistud-23455	48	31	and	and	CCONJ
eistud-23455	48	32	retail	retail	ADJ
eistud-23455	48	33	trade	trade	NOUN
eistud-23455	48	34	.	.	PUNCT
eistud-23455	49	1	it	it	PRON
eistud-23455	49	2	should	should	AUX
eistud-23455	49	3	also	also	ADV
eistud-23455	49	4	be	be	AUX
eistud-23455	49	5	noted	note	VERB
eistud-23455	49	6	that	that	SCONJ
eistud-23455	49	7	net	net	NOUN
eistud-23455	49	8	-	-	PUNCT
eistud-23455	49	9	turnover	turnover	NOUN
eistud-23455	49	10	of	of	ADP
eistud-23455	49	11	the	the	DET
eistud-23455	49	12	selected	select	VERB
eistud-23455	49	13	companies	company	NOUN
eistud-23455	49	14	remains	remain	VERB
eistud-23455	49	15	in	in	ADP
eistud-23455	49	16	the	the	DET
eistud-23455	49	17	range	range	NOUN
eistud-23455	49	18	of	of	ADP
eistud-23455	49	19	15,2	15,2	NUM
eistud-23455	49	20	till	till	SCONJ
eistud-23455	49	21	945.2	945.2	NUM
eistud-23455	49	22	mln	mln	NOUN
eistud-23455	49	23	.	.	PUNCT
eistud-23455	50	1	eur	eur	NOUN
eistud-23455	50	2	(	(	PUNCT
eistud-23455	50	3	including	include	VERB
eistud-23455	50	4	consolidated	consolidated	ADJ
eistud-23455	50	5	data	datum	NOUN
eistud-23455	50	6	)	)	PUNCT
eistud-23455	50	7	,	,	PUNCT
eistud-23455	50	8	5	5	NUM
eistud-23455	50	9	%	%	NOUN
eistud-23455	50	10	of	of	ADP
eistud-23455	50	11	the	the	DET
eistud-23455	50	12	selected	select	VERB
eistud-23455	50	13	companies	company	NOUN
eistud-23455	50	14	are	be	AUX
eistud-23455	50	15	stated	state	VERB
eistud-23455	50	16	-	-	PUNCT
eistud-23455	50	17	owned	own	VERB
eistud-23455	50	18	and	and	CCONJ
eistud-23455	50	19	95	95	NUM
eistud-23455	50	20	%	%	NOUN
eistud-23455	50	21	are	be	AUX
eistud-23455	50	22	private	private	ADJ
eistud-23455	50	23	companies	company	NOUN
eistud-23455	50	24	.	.	PUNCT
eistud-23455	51	1	it	it	PRON
eistud-23455	51	2	should	should	AUX
eistud-23455	51	3	also	also	ADV
eistud-23455	51	4	be	be	AUX
eistud-23455	51	5	noted	note	VERB
eistud-23455	51	6	that	that	SCONJ
eistud-23455	51	7	four	four	NUM
eistud-23455	51	8	of	of	ADP
eistud-23455	51	9	the	the	DET
eistud-23455	51	10	selected	select	VERB
eistud-23455	51	11	companies	company	NOUN
eistud-23455	51	12	got	get	VERB
eistud-23455	51	13	the	the	DET
eistud-23455	51	14	index	index	NOUN
eistud-23455	51	15	of	of	ADP
eistud-23455	51	16	being	be	AUX
eistud-23455	51	17	socially	socially	ADV
eistud-23455	51	18	responsible	responsible	ADJ
eistud-23455	51	19	.	.	PUNCT
eistud-23455	52	1	the	the	DET
eistud-23455	52	2	breakdown	breakdown	NOUN
eistud-23455	52	3	in	in	ADP
eistud-23455	52	4	the	the	DET
eistud-23455	52	5	type	type	NOUN
eistud-23455	52	6	of	of	ADP
eistud-23455	52	7	ownership	ownership	NOUN
eistud-23455	52	8	of	of	ADP
eistud-23455	52	9	the	the	DET
eistud-23455	52	10	selected	select	VERB
eistud-23455	52	11	companies	company	NOUN
eistud-23455	52	12	is	be	AUX
eistud-23455	52	13	presented	present	VERB
eistud-23455	52	14	in	in	ADP
eistud-23455	52	15	figure	figure	NOUN
eistud-23455	52	16	1	1	NUM
eistud-23455	52	17	.	.	SYM
eistud-23455	52	18	3	3	NUM
eistud-23455	52	19	5	5	NUM
eistud-23455	52	20	26	26	NUM
eistud-23455	52	21	66	66	NUM
eistud-23455	52	22	0	0	NUM
eistud-23455	52	23	10	10	NUM
eistud-23455	52	24	20	20	NUM
eistud-23455	52	25	30	30	NUM
eistud-23455	52	26	40	40	NUM
eistud-23455	52	27	50	50	NUM
eistud-23455	52	28	60	60	NUM
eistud-23455	52	29	70	70	NUM
eistud-23455	52	30	institutional	institutional	ADJ
eistud-23455	52	31	investors	investor	NOUN
eistud-23455	52	32	state	state	VERB
eistud-23455	52	33	individual	individual	ADJ
eistud-23455	52	34	investors	investor	NOUN
eistud-23455	52	35	corporate	corporate	ADJ
eistud-23455	52	36	investors	investor	NOUN
eistud-23455	52	37	figure	figure	VERB
eistud-23455	52	38	1	1	NUM
eistud-23455	52	39	type	type	NOUN
eistud-23455	52	40	of	of	ADP
eistud-23455	52	41	ownership	ownership	NOUN
eistud-23455	52	42	of	of	ADP
eistud-23455	52	43	the	the	DET
eistud-23455	52	44	selected	select	VERB
eistud-23455	52	45	companies	company	NOUN
eistud-23455	52	46	,	,	PUNCT
eistud-23455	52	47	share	share	VERB
eistud-23455	52	48	in	in	ADP
eistud-23455	52	49	percentage	percentage	NOUN
eistud-23455	52	50	(	(	PUNCT
eistud-23455	52	51	authors	author	NOUN
eistud-23455	52	52	’	'	PUNCT
eistud-23455	52	53	)	)	PUNCT
eistud-23455	52	54	.	.	PUNCT
eistud-23455	53	1	results	result	VERB
eistud-23455	53	2	data	datum	NOUN
eistud-23455	53	3	of	of	ADP
eistud-23455	53	4	the	the	DET
eistud-23455	53	5	figure	figure	NOUN
eistud-23455	53	6	1	1	NUM
eistud-23455	53	7	reveals	reveal	VERB
eistud-23455	53	8	that	that	SCONJ
eistud-23455	53	9	most	most	ADJ
eistud-23455	53	10	companies	company	NOUN
eistud-23455	53	11	have	have	VERB
eistud-23455	53	12	either	either	CCONJ
eistud-23455	53	13	corporate	corporate	ADJ
eistud-23455	53	14	(	(	PUNCT
eistud-23455	53	15	66	66	NUM
eistud-23455	53	16	%	%	NOUN
eistud-23455	53	17	)	)	PUNCT
eistud-23455	53	18	or	or	CCONJ
eistud-23455	53	19	private	private	ADJ
eistud-23455	53	20	(	(	PUNCT
eistud-23455	53	21	26	26	NUM
eistud-23455	53	22	%	%	NOUN
eistud-23455	53	23	)	)	PUNCT
eistud-23455	53	24	ownership	ownership	NOUN
eistud-23455	53	25	,	,	PUNCT
eistud-23455	53	26	while	while	SCONJ
eistud-23455	53	27	only	only	ADV
eistud-23455	53	28	5	5	NUM
eistud-23455	53	29	%	%	NOUN
eistud-23455	53	30	are	be	AUX
eistud-23455	53	31	stated	state	VERB
eistud-23455	53	32	-	-	PUNCT
eistud-23455	53	33	owned	own	VERB
eistud-23455	53	34	and	and	CCONJ
eistud-23455	53	35	3	3	NUM
eistud-23455	53	36	%	%	NOUN
eistud-23455	53	37	have	have	VERB
eistud-23455	53	38	institutional	institutional	ADJ
eistud-23455	53	39	type	type	NOUN
eistud-23455	53	40	of	of	ADP
eistud-23455	53	41	ownership	ownership	NOUN
eistud-23455	53	42	.	.	PUNCT
eistud-23455	54	1	main	main	ADJ
eistud-23455	54	2	characteristics	characteristic	NOUN
eistud-23455	54	3	of	of	ADP
eistud-23455	54	4	disclosure	disclosure	NOUN
eistud-23455	54	5	individual	individual	ADJ
eistud-23455	54	6	investors	investor	NOUN
eistud-23455	54	7	institutional	institutional	ADJ
eistud-23455	54	8	investors	investor	NOUN
eistud-23455	54	9	state	state	VERB
eistud-23455	54	10	corporate	corporate	ADJ
eistud-23455	54	11	investors	investor	NOUN
eistud-23455	54	12	csr	csr	X
eistud-23455	54	13	related	relate	VERB
eistud-23455	54	14	information	information	NOUN
eistud-23455	54	15	at	at	ADP
eistud-23455	54	16	website	website	NOUN
eistud-23455	54	17	16	16	NUM
eistud-23455	54	18	3	3	NUM
eistud-23455	54	19	7	7	NUM
eistud-23455	54	20	74	74	NUM
eistud-23455	54	21	csr	csr	NOUN
eistud-23455	54	22	related	relate	VERB
eistud-23455	54	23	section	section	NOUN
eistud-23455	54	24	on	on	ADP
eistud-23455	54	25	website	website	NOUN
eistud-23455	54	26	11	11	NUM
eistud-23455	54	27	4	4	NUM
eistud-23455	54	28	4	4	NUM
eistud-23455	54	29	81	81	NUM
eistud-23455	54	30	non	non	ADJ
eistud-23455	54	31	-	-	ADJ
eistud-23455	54	32	financial	financial	ADJ
eistud-23455	54	33	report	report	NOUN
eistud-23455	54	34	6	6	NUM
eistud-23455	54	35	6	6	NUM
eistud-23455	54	36	0	0	NUM
eistud-23455	54	37	88	88	NUM
eistud-23455	54	38	un	un	PROPN
eistud-23455	54	39	global	global	ADJ
eistud-23455	54	40	compact	compact	ADJ
eistud-23455	54	41	8	8	NUM
eistud-23455	54	42	0	0	NUM
eistud-23455	54	43	0	0	NUM
eistud-23455	54	44	92	92	NUM
eistud-23455	54	45	iso	iso	NOUN
eistud-23455	54	46	14001	14001	NUM
eistud-23455	54	47	18	18	NUM
eistud-23455	54	48	8	8	NUM
eistud-23455	54	49	5	5	NUM
eistud-23455	54	50	69	69	NUM
eistud-23455	54	51	ohsas	ohsa	NOUN
eistud-23455	54	52	18001	18001	NUM
eistud-23455	54	53	24	24	NUM
eistud-23455	54	54	5	5	NUM
eistud-23455	54	55	0	0	NUM
eistud-23455	54	56	71	71	NUM
eistud-23455	54	57	iso	iso	NOUN
eistud-23455	54	58	9001	9001	NUM
eistud-23455	54	59	24	24	NUM
eistud-23455	54	60	2	2	NUM
eistud-23455	54	61	7	7	NUM
eistud-23455	54	62	66	66	NUM
eistud-23455	54	63	source	source	NOUN
eistud-23455	54	64	:	:	PUNCT
eistud-23455	54	65	authors	author	NOUN
eistud-23455	54	66	’	’	PART
eistud-23455	54	67	basis	basis	NOUN
eistud-23455	54	68	publicly	publicly	ADV
eistud-23455	54	69	available	available	ADJ
eistud-23455	54	70	information	information	NOUN
eistud-23455	54	71	about	about	ADP
eistud-23455	54	72	the	the	DET
eistud-23455	54	73	companies	company	NOUN
eistud-23455	54	74	.	.	PUNCT
eistud-23455	55	1	data	datum	NOUN
eistud-23455	55	2	of	of	ADP
eistud-23455	55	3	the	the	DET
eistud-23455	55	4	table	table	NOUN
eistud-23455	55	5	2	2	NUM
eistud-23455	55	6	also	also	ADV
eistud-23455	55	7	confirmed	confirm	VERB
eistud-23455	55	8	that	that	SCONJ
eistud-23455	55	9	un	un	PROPN
eistud-23455	55	10	global	global	PROPN
eistud-23455	55	11	compact	compact	ADJ
eistud-23455	55	12	related	related	ADJ
eistud-23455	55	13	reporting	reporting	NOUN
eistud-23455	55	14	is	be	AUX
eistud-23455	55	15	present	present	ADJ
eistud-23455	55	16	in	in	ADP
eistud-23455	55	17	the	the	DET
eistud-23455	55	18	case	case	NOUN
eistud-23455	55	19	of	of	ADP
eistud-23455	55	20	nearly	nearly	ADV
eistud-23455	55	21	all	all	PRON
eistud-23455	55	22	selected	select	VERB
eistud-23455	55	23	companies	company	NOUN
eistud-23455	55	24	with	with	ADP
eistud-23455	55	25	corporate	corporate	ADJ
eistud-23455	55	26	ownership	ownership	NOUN
eistud-23455	55	27	while	while	SCONJ
eistud-23455	55	28	individual	individual	ADJ
eistud-23455	55	29	investors	investor	NOUN
eistud-23455	55	30	seem	seem	VERB
eistud-23455	55	31	to	to	PART
eistud-23455	55	32	be	be	AUX
eistud-23455	55	33	more	more	ADV
eistud-23455	55	34	concerned	concerned	ADJ
eistud-23455	55	35	about	about	ADP
eistud-23455	55	36	compliance	compliance	NOUN
eistud-23455	55	37	with	with	ADP
eistud-23455	55	38	iso	iso	NOUN
eistud-23455	55	39	9001	9001	NUM
eistud-23455	55	40	and	and	CCONJ
eistud-23455	55	41	ohsas	ohsa	NOUN
eistud-23455	55	42	18001	18001	NUM
eistud-23455	55	43	.	.	PUNCT
eistud-23455	56	1	the	the	DET
eistud-23455	56	2	following	follow	VERB
eistud-23455	56	3	table	table	NOUN
eistud-23455	56	4	3	3	NUM
eistud-23455	56	5	represents	represent	VERB
eistud-23455	56	6	the	the	DET
eistud-23455	56	7	stakeholders	stakeholder	NOUN
eistud-23455	56	8	,	,	PUNCT
eistud-23455	56	9	with	with	ADP
eistud-23455	56	10	whom	whom	PRON
eistud-23455	56	11	the	the	DET
eistud-23455	56	12	selected	select	VERB
eistud-23455	56	13	companies	company	NOUN
eistud-23455	56	14	cooperate	cooperate	VERB
eistud-23455	56	15	.	.	PUNCT
eistud-23455	57	1	data	datum	NOUN
eistud-23455	57	2	of	of	ADP
eistud-23455	57	3	the	the	DET
eistud-23455	57	4	table	table	NOUN
eistud-23455	57	5	3	3	NUM
eistud-23455	57	6	reveals	reveal	VERB
eistud-23455	57	7	that	that	SCONJ
eistud-23455	57	8	for	for	ADP
eistud-23455	57	9	all	all	DET
eistud-23455	57	10	companies	company	NOUN
eistud-23455	57	11	the	the	DET
eistud-23455	57	12	key	key	ADJ
eistud-23455	57	13	target	target	NOUN
eistud-23455	57	14	stakeholders	stakeholder	NOUN
eistud-23455	57	15	remain	remain	VERB
eistud-23455	57	16	employees	employee	NOUN
eistud-23455	57	17	and	and	CCONJ
eistud-23455	57	18	clients	client	NOUN
eistud-23455	57	19	.	.	PUNCT
eistud-23455	58	1	table	table	NOUN
eistud-23455	58	2	2	2	NUM
eistud-23455	58	3	disclosure	disclosure	NOUN
eistud-23455	58	4	of	of	ADP
eistud-23455	58	5	csr	csr	NOUN
eistud-23455	58	6	related	relate	VERB
eistud-23455	58	7	information	information	NOUN
eistud-23455	58	8	among	among	ADP
eistud-23455	58	9	the	the	DET
eistud-23455	58	10	selected	select	VERB
eistud-23455	58	11	companies	company	NOUN
eistud-23455	58	12	(	(	PUNCT
eistud-23455	58	13	share	share	VERB
eistud-23455	58	14	in	in	ADP
eistud-23455	58	15	%	%	NOUN
eistud-23455	58	16	)	)	PUNCT
eistud-23455	58	17	the	the	DET
eistud-23455	58	18	present	present	ADJ
eistud-23455	58	19	section	section	NOUN
eistud-23455	58	20	summarized	summarize	VERB
eistud-23455	58	21	and	and	CCONJ
eistud-23455	58	22	the	the	DET
eistud-23455	58	23	results	result	NOUN
eistud-23455	58	24	,	,	PUNCT
eistud-23455	58	25	which	which	PRON
eistud-23455	58	26	in	in	ADP
eistud-23455	58	27	authors	author	NOUN
eistud-23455	58	28	opinion	opinion	NOUN
eistud-23455	58	29	are	be	AUX
eistud-23455	58	30	most	most	ADV
eistud-23455	58	31	important	important	ADJ
eistud-23455	58	32	and	and	CCONJ
eistud-23455	58	33	worth	worth	ADJ
eistud-23455	58	34	attention	attention	NOUN
eistud-23455	58	35	.	.	PUNCT
eistud-23455	59	1	in	in	ADP
eistud-23455	59	2	the	the	DET
eistud-23455	59	3	table	table	NOUN
eistud-23455	59	4	2	2	NUM
eistud-23455	59	5	there	there	PRON
eistud-23455	59	6	are	be	VERB
eistud-23455	59	7	presented	present	VERB
eistud-23455	59	8	ways	way	NOUN
eistud-23455	59	9	of	of	ADP
eistud-23455	59	10	csr	csr	X
eistud-23455	59	11	related	relate	VERB
eistud-23455	59	12	disclosures	disclosure	NOUN
eistud-23455	59	13	as	as	ADV
eistud-23455	59	14	well	well	ADV
eistud-23455	59	15	as	as	ADP
eistud-23455	59	16	the	the	DET
eistud-23455	59	17	presence	presence	NOUN
eistud-23455	59	18	of	of	ADP
eistud-23455	59	19	most	most	ADV
eistud-23455	59	20	commonly	commonly	ADV
eistud-23455	59	21	used	use	VERB
eistud-23455	59	22	certificates	certificate	NOUN
eistud-23455	59	23	and	and	CCONJ
eistud-23455	59	24	initiatives	initiative	NOUN
eistud-23455	59	25	.	.	PUNCT
eistud-23455	60	1	the	the	DET
eistud-23455	60	2	most	most	ADV
eistud-23455	60	3	actively	actively	ADV
eistud-23455	60	4	disclosing	disclose	VERB
eistud-23455	60	5	group	group	NOUN
eistud-23455	60	6	are	be	AUX
eistud-23455	60	7	companies	company	NOUN
eistud-23455	60	8	owned	own	VERB
eistud-23455	60	9	by	by	ADP
eistud-23455	60	10	corporate	corporate	ADJ
eistud-23455	60	11	investors	investor	NOUN
eistud-23455	60	12	while	while	SCONJ
eistud-23455	60	13	institutional	institutional	ADJ
eistud-23455	60	14	investors	investor	NOUN
eistud-23455	60	15	seem	seem	VERB
eistud-23455	60	16	to	to	PART
eistud-23455	60	17	be	be	AUX
eistud-23455	60	18	less	less	ADV
eistud-23455	60	19	active	active	ADJ
eistud-23455	60	20	.	.	PUNCT
eistud-23455	61	1	european	european	ADJ
eistud-23455	61	2	integrat	integrat	PROPN
eistud-23455	61	3	ion	ion	NOUN
eistud-23455	61	4	studies	study	NOUN
eistud-23455	61	5	2019/13	2019/13	NUM
eistud-23455	61	6	104	104	NUM
eistud-23455	61	7	tables	table	NOUN
eistud-23455	61	8	4	4	NUM
eistud-23455	61	9	-	-	SYM
eistud-23455	61	10	7	7	NUM
eistud-23455	61	11	represent	represent	VERB
eistud-23455	61	12	the	the	DET
eistud-23455	61	13	disclosure	disclosure	NOUN
eistud-23455	61	14	of	of	ADP
eistud-23455	61	15	csr	csr	X
eistud-23455	61	16	related	relate	VERB
eistud-23455	61	17	information	information	NOUN
eistud-23455	61	18	by	by	ADP
eistud-23455	61	19	companies	company	NOUN
eistud-23455	61	20	depending	depend	VERB
eistud-23455	61	21	on	on	ADP
eistud-23455	61	22	the	the	DET
eistud-23455	61	23	type	type	NOUN
eistud-23455	61	24	of	of	ADP
eistud-23455	61	25	ownership	ownership	NOUN
eistud-23455	61	26	(	(	PUNCT
eistud-23455	61	27	%	%	NOUN
eistud-23455	61	28	)	)	PUNCT
eistud-23455	61	29	.	.	PUNCT
eistud-23455	62	1	data	datum	NOUN
eistud-23455	62	2	in	in	ADP
eistud-23455	62	3	table	table	NOUN
eistud-23455	62	4	4	4	NUM
eistud-23455	62	5	reveals	reveal	VERB
eistud-23455	62	6	that	that	SCONJ
eistud-23455	62	7	the	the	DET
eistud-23455	62	8	csr	csr	NOUN
eistud-23455	62	9	reporting	reporting	NOUN
eistud-23455	62	10	is	be	AUX
eistud-23455	62	11	not	not	PART
eistud-23455	62	12	very	very	ADV
eistud-23455	62	13	popular	popular	ADJ
eistud-23455	62	14	among	among	ADP
eistud-23455	62	15	the	the	DET
eistud-23455	62	16	companies	company	NOUN
eistud-23455	62	17	with	with	ADP
eistud-23455	62	18	individual	individual	ADJ
eistud-23455	62	19	ownership	ownership	NOUN
eistud-23455	62	20	as	as	SCONJ
eistud-23455	62	21	only	only	ADV
eistud-23455	62	22	58	58	NUM
eistud-23455	62	23	%	%	NOUN
eistud-23455	62	24	disclose	disclose	VERB
eistud-23455	62	25	some	some	DET
eistud-23455	62	26	sort	sort	NOUN
eistud-23455	62	27	of	of	ADP
eistud-23455	62	28	csr	csr	X
eistud-23455	62	29	related	relate	VERB
eistud-23455	62	30	information	information	NOUN
eistud-23455	62	31	and	and	CCONJ
eistud-23455	62	32	the	the	DET
eistud-23455	62	33	most	most	ADV
eistud-23455	62	34	frequently	frequently	ADV
eistud-23455	62	35	disclosed	disclose	VERB
eistud-23455	62	36	information	information	NOUN
eistud-23455	62	37	is	be	AUX
eistud-23455	62	38	related	relate	VERB
eistud-23455	62	39	to	to	ADP
eistud-23455	62	40	iso9001	iso9001	ADJ
eistud-23455	62	41	certification	certification	NOUN
eistud-23455	62	42	and	and	CCONJ
eistud-23455	62	43	environmental	environmental	ADJ
eistud-23455	62	44	issues	issue	NOUN
eistud-23455	62	45	.	.	PUNCT
eistud-23455	63	1	while	while	SCONJ
eistud-23455	63	2	in	in	ADP
eistud-23455	63	3	case	case	NOUN
eistud-23455	63	4	of	of	ADP
eistud-23455	63	5	institutional	institutional	ADJ
eistud-23455	63	6	investors	investor	NOUN
eistud-23455	63	7	,	,	PUNCT
eistud-23455	63	8	the	the	DET
eistud-23455	63	9	situation	situation	NOUN
eistud-23455	63	10	is	be	AUX
eistud-23455	63	11	quite	quite	ADV
eistud-23455	63	12	different	different	ADJ
eistud-23455	63	13	as	as	SCONJ
eistud-23455	63	14	presented	present	VERB
eistud-23455	63	15	in	in	ADP
eistud-23455	63	16	table	table	NOUN
eistud-23455	63	17	5	5	NUM
eistud-23455	63	18	.	.	PUNCT
eistud-23455	64	1	it	it	PRON
eistud-23455	64	2	is	be	AUX
eistud-23455	64	3	obvious	obvious	ADJ
eistud-23455	64	4	that	that	SCONJ
eistud-23455	64	5	these	these	DET
eistud-23455	64	6	companies	company	NOUN
eistud-23455	64	7	have	have	AUX
eistud-23455	64	8	implemented	implement	VERB
eistud-23455	64	9	csr	csr	NOUN
eistud-23455	64	10	reporting	reporting	NOUN
eistud-23455	64	11	practice	practice	NOUN
eistud-23455	64	12	and	and	CCONJ
eistud-23455	64	13	use	use	VERB
eistud-23455	64	14	web	web	NOUN
eistud-23455	64	15	site	site	NOUN
eistud-23455	64	16	as	as	ADP
eistud-23455	64	17	the	the	DET
eistud-23455	64	18	main	main	ADJ
eistud-23455	64	19	way	way	NOUN
eistud-23455	64	20	of	of	ADP
eistud-23455	64	21	disclosures	disclosure	NOUN
eistud-23455	64	22	with	with	ADP
eistud-23455	64	23	standalone	standalone	ADJ
eistud-23455	64	24	csr	csr	NOUN
eistud-23455	64	25	reporting	reporting	NOUN
eistud-23455	64	26	being	be	AUX
eistud-23455	64	27	not	not	PART
eistud-23455	64	28	very	very	ADV
eistud-23455	64	29	popular	popular	ADJ
eistud-23455	64	30	(	(	PUNCT
eistud-23455	64	31	33	33	NUM
eistud-23455	64	32	%	%	NOUN
eistud-23455	64	33	)	)	PUNCT
eistud-23455	64	34	.	.	PUNCT
eistud-23455	65	1	it	it	PRON
eistud-23455	65	2	is	be	AUX
eistud-23455	65	3	also	also	ADV
eistud-23455	65	4	evident	evident	ADJ
eistud-23455	65	5	,	,	PUNCT
eistud-23455	65	6	that	that	SCONJ
eistud-23455	65	7	such	such	ADJ
eistud-23455	65	8	companies	company	NOUN
eistud-23455	65	9	are	be	AUX
eistud-23455	65	10	more	more	ADV
eistud-23455	65	11	focused	focused	ADJ
eistud-23455	65	12	on	on	ADP
eistud-23455	65	13	environmental	environmental	ADJ
eistud-23455	65	14	aspects	aspect	NOUN
eistud-23455	65	15	(	(	PUNCT
eistud-23455	65	16	56	56	NUM
eistud-23455	65	17	%	%	NOUN
eistud-23455	65	18	)	)	PUNCT
eistud-23455	65	19	and	and	CCONJ
eistud-23455	65	20	environmental	environmental	ADJ
eistud-23455	65	21	management	management	NOUN
eistud-23455	65	22	certification	certification	NOUN
eistud-23455	65	23	(	(	PUNCT
eistud-23455	65	24	100	100	NUM
eistud-23455	65	25	%	%	NOUN
eistud-23455	65	26	)	)	PUNCT
eistud-23455	65	27	.	.	PUNCT
eistud-23455	66	1	while	while	SCONJ
eistud-23455	66	2	in	in	ADP
eistud-23455	66	3	case	case	NOUN
eistud-23455	66	4	of	of	ADP
eistud-23455	66	5	state	state	NOUN
eistud-23455	66	6	ownerships	ownership	NOUN
eistud-23455	66	7	,	,	PUNCT
eistud-23455	66	8	website	website	NOUN
eistud-23455	66	9	remains	remain	VERB
eistud-23455	66	10	the	the	DET
eistud-23455	66	11	main	main	ADJ
eistud-23455	66	12	channel	channel	NOUN
eistud-23455	66	13	of	of	ADP
eistud-23455	66	14	csr	csr	NOUN
eistud-23455	66	15	reporting	reporting	NOUN
eistud-23455	66	16	,	,	PUNCT
eistud-23455	66	17	but	but	CCONJ
eistud-23455	66	18	in	in	ADP
eistud-23455	66	19	case	case	NOUN
eistud-23455	66	20	of	of	ADP
eistud-23455	66	21	certification	certification	NOUN
eistud-23455	66	22	,	,	PUNCT
eistud-23455	66	23	the	the	DET
eistud-23455	66	24	main	main	ADJ
eistud-23455	66	25	focus	focus	NOUN
eistud-23455	66	26	is	be	AUX
eistud-23455	66	27	shifted	shift	VERB
eistud-23455	66	28	towards	towards	ADP
eistud-23455	66	29	quality	quality	NOUN
eistud-23455	66	30	management	management	NOUN
eistud-23455	66	31	as	as	SCONJ
eistud-23455	66	32	presented	present	VERB
eistud-23455	66	33	in	in	ADP
eistud-23455	66	34	table	table	NOUN
eistud-23455	66	35	6	6	NUM
eistud-23455	66	36	.	.	PUNCT
eistud-23455	66	37	data	datum	NOUN
eistud-23455	66	38	in	in	ADP
eistud-23455	66	39	table	table	NOUN
eistud-23455	66	40	7	7	NUM
eistud-23455	66	41	represents	represent	VERB
eistud-23455	66	42	results	result	NOUN
eistud-23455	66	43	for	for	ADP
eistud-23455	66	44	the	the	DET
eistud-23455	66	45	companies	company	NOUN
eistud-23455	66	46	with	with	ADP
eistud-23455	66	47	corporate	corporate	ADJ
eistud-23455	66	48	ownership	ownership	NOUN
eistud-23455	66	49	broken	break	VERB
eistud-23455	66	50	up	up	ADP
eistud-23455	66	51	between	between	ADP
eistud-23455	66	52	companies	company	NOUN
eistud-23455	66	53	with	with	ADP
eistud-23455	66	54	local	local	ADJ
eistud-23455	66	55	and	and	CCONJ
eistud-23455	66	56	foreign	foreign	ADJ
eistud-23455	66	57	investors	investor	NOUN
eistud-23455	66	58	.	.	PUNCT
eistud-23455	67	1	main	main	ADJ
eistud-23455	67	2	parameters	parameter	NOUN
eistud-23455	67	3	individual	individual	ADJ
eistud-23455	67	4	investors	investor	NOUN
eistud-23455	67	5	(	(	PUNCT
eistud-23455	67	6	%	%	INTJ
eistud-23455	67	7	)	)	PUNCT
eistud-23455	67	8	csr	csr	NOUN
eistud-23455	67	9	related	relate	VERB
eistud-23455	67	10	information	information	NOUN
eistud-23455	67	11	at	at	ADP
eistud-23455	67	12	website	website	NOUN
eistud-23455	67	13	35	35	NUM
eistud-23455	67	14	%	%	NOUN
eistud-23455	67	15	csr	csr	NOUN
eistud-23455	67	16	related	relate	VERB
eistud-23455	67	17	section	section	NOUN
eistud-23455	67	18	on	on	ADP
eistud-23455	67	19	website	website	NOUN
eistud-23455	67	20	19	19	NUM
eistud-23455	67	21	%	%	NOUN
eistud-23455	67	22	non	non	ADJ
eistud-23455	67	23	-	-	ADJ
eistud-23455	67	24	financial	financial	ADJ
eistud-23455	67	25	report	report	NOUN
eistud-23455	67	26	4	4	NUM
eistud-23455	67	27	%	%	NOUN
eistud-23455	67	28	un	un	PROPN
eistud-23455	67	29	global	global	ADJ
eistud-23455	67	30	compact	compact	ADJ
eistud-23455	67	31	4	4	NUM
eistud-23455	67	32	%	%	NOUN
eistud-23455	67	33	iso	iso	NOUN
eistud-23455	67	34	14001	14001	NUM
eistud-23455	67	35	27	27	NUM
eistud-23455	67	36	%	%	NOUN
eistud-23455	67	37	ohsas	ohsa	NOUN
eistud-23455	67	38	18001	18001	NUM
eistud-23455	67	39	19	19	NUM
eistud-23455	67	40	%	%	NOUN
eistud-23455	67	41	iso	iso	NOUN
eistud-23455	67	42	9001	9001	NUM
eistud-23455	67	43	38	38	NUM
eistud-23455	67	44	%	%	NOUN
eistud-23455	67	45	disclosed	disclose	VERB
eistud-23455	67	46	csr	csr	NOUN
eistud-23455	67	47	information	information	NOUN
eistud-23455	67	48	about	about	ADP
eistud-23455	67	49	environment	environment	NOUN
eistud-23455	67	50	15	15	NUM
eistud-23455	67	51	%	%	NOUN
eistud-23455	67	52	disclosed	disclose	VERB
eistud-23455	67	53	csr	csr	NOUN
eistud-23455	67	54	information	information	NOUN
eistud-23455	67	55	about	about	ADP
eistud-23455	67	56	ethics	ethic	NOUN
eistud-23455	67	57	4	4	NUM
eistud-23455	67	58	%	%	NOUN
eistud-23455	67	59	disclosed	disclose	VERB
eistud-23455	67	60	csr	csr	NOUN
eistud-23455	67	61	information	information	NOUN
eistud-23455	67	62	about	about	ADP
eistud-23455	67	63	stakeholders	stakeholder	NOUN
eistud-23455	67	64	5	5	NUM
eistud-23455	67	65	%	%	NOUN
eistud-23455	67	66	source	source	NOUN
eistud-23455	67	67	:	:	PUNCT
eistud-23455	67	68	authors	author	NOUN
eistud-23455	67	69	’	’	PART
eistud-23455	67	70	basis	basis	NOUN
eistud-23455	67	71	publicly	publicly	ADV
eistud-23455	67	72	available	available	ADJ
eistud-23455	67	73	information	information	NOUN
eistud-23455	67	74	about	about	ADP
eistud-23455	67	75	the	the	DET
eistud-23455	67	76	companies	company	NOUN
eistud-23455	67	77	.	.	PUNCT
eistud-23455	68	1	table	table	NOUN
eistud-23455	68	2	4	4	NUM
eistud-23455	68	3	disclosure	disclosure	NOUN
eistud-23455	68	4	of	of	ADP
eistud-23455	68	5	csr	csr	X
eistud-23455	68	6	related	relate	VERB
eistud-23455	68	7	information	information	NOUN
eistud-23455	68	8	among	among	ADP
eistud-23455	68	9	companies	company	NOUN
eistud-23455	68	10	with	with	ADP
eistud-23455	68	11	individual	individual	ADJ
eistud-23455	68	12	type	type	NOUN
eistud-23455	68	13	of	of	ADP
eistud-23455	68	14	ownership	ownership	NOUN
eistud-23455	68	15	main	main	ADJ
eistud-23455	68	16	parameters	parameter	NOUN
eistud-23455	68	17	individual	individual	ADJ
eistud-23455	68	18	investors	investor	NOUN
eistud-23455	68	19	(	(	PUNCT
eistud-23455	68	20	%	%	INTJ
eistud-23455	68	21	)	)	PUNCT
eistud-23455	68	22	csr	csr	NOUN
eistud-23455	68	23	related	relate	VERB
eistud-23455	68	24	information	information	NOUN
eistud-23455	68	25	at	at	ADP
eistud-23455	68	26	website	website	NOUN
eistud-23455	68	27	67	67	NUM
eistud-23455	68	28	%	%	NOUN
eistud-23455	68	29	csr	csr	NOUN
eistud-23455	68	30	related	relate	VERB
eistud-23455	68	31	section	section	NOUN
eistud-23455	68	32	on	on	ADP
eistud-23455	68	33	website	website	NOUN
eistud-23455	68	34	67	67	NUM
eistud-23455	68	35	%	%	NOUN
eistud-23455	68	36	non	non	ADJ
eistud-23455	68	37	-	-	ADJ
eistud-23455	68	38	financial	financial	ADJ
eistud-23455	68	39	report	report	NOUN
eistud-23455	68	40	33	33	NUM
eistud-23455	68	41	%	%	NOUN
eistud-23455	68	42	un	un	PROPN
eistud-23455	68	43	global	global	ADJ
eistud-23455	68	44	compact	compact	ADJ
eistud-23455	68	45	0	0	NUM
eistud-23455	68	46	%	%	NOUN
eistud-23455	68	47	iso	iso	NOUN
eistud-23455	68	48	14001	14001	NUM
eistud-23455	68	49	100	100	NUM
eistud-23455	68	50	%	%	NOUN
eistud-23455	68	51	ohsas	ohsa	NOUN
eistud-23455	68	52	18001	18001	NUM
eistud-23455	68	53	33	33	NUM
eistud-23455	68	54	%	%	NOUN
eistud-23455	68	55	iso	iso	NOUN
eistud-23455	68	56	9001	9001	NUM
eistud-23455	68	57	33	33	NUM
eistud-23455	68	58	%	%	NOUN
eistud-23455	68	59	disclosed	disclose	VERB
eistud-23455	68	60	csr	csr	NOUN
eistud-23455	68	61	information	information	NOUN
eistud-23455	68	62	about	about	ADP
eistud-23455	68	63	environment	environment	NOUN
eistud-23455	68	64	56	56	NUM
eistud-23455	68	65	%	%	NOUN
eistud-23455	68	66	disclosed	disclose	VERB
eistud-23455	68	67	csr	csr	NOUN
eistud-23455	68	68	information	information	NOUN
eistud-23455	68	69	about	about	ADP
eistud-23455	68	70	ethics	ethic	NOUN
eistud-23455	68	71	33	33	NUM
eistud-23455	68	72	%	%	NOUN
eistud-23455	68	73	disclosed	disclose	VERB
eistud-23455	68	74	csr	csr	NOUN
eistud-23455	68	75	information	information	NOUN
eistud-23455	68	76	about	about	ADP
eistud-23455	68	77	stakeholders	stakeholder	NOUN
eistud-23455	68	78	26	26	NUM
eistud-23455	68	79	%	%	NOUN
eistud-23455	68	80	source	source	NOUN
eistud-23455	68	81	:	:	PUNCT
eistud-23455	68	82	authors	author	NOUN
eistud-23455	68	83	’	’	PART
eistud-23455	68	84	basis	basis	NOUN
eistud-23455	68	85	publicly	publicly	ADV
eistud-23455	68	86	available	available	ADJ
eistud-23455	68	87	information	information	NOUN
eistud-23455	68	88	about	about	ADP
eistud-23455	68	89	the	the	DET
eistud-23455	68	90	companies	company	NOUN
eistud-23455	68	91	.	.	PUNCT
eistud-23455	69	1	table	table	NOUN
eistud-23455	69	2	5	5	NUM
eistud-23455	69	3	disclosure	disclosure	NOUN
eistud-23455	69	4	of	of	ADP
eistud-23455	69	5	csr	csr	NOUN
eistud-23455	69	6	related	relate	VERB
eistud-23455	69	7	information	information	NOUN
eistud-23455	69	8	with	with	ADP
eistud-23455	69	9	institutional	institutional	ADJ
eistud-23455	69	10	type	type	NOUN
eistud-23455	69	11	of	of	ADP
eistud-23455	69	12	ownership	ownership	NOUN
eistud-23455	69	13	(	(	PUNCT
eistud-23455	69	14	percentage	percentage	NOUN
eistud-23455	69	15	)	)	PUNCT
eistud-23455	69	16	main	main	ADJ
eistud-23455	69	17	parameters	parameter	NOUN
eistud-23455	69	18	individual	individual	ADJ
eistud-23455	69	19	investors	investor	NOUN
eistud-23455	69	20	(	(	PUNCT
eistud-23455	69	21	%	%	INTJ
eistud-23455	69	22	)	)	PUNCT
eistud-23455	69	23	csr	csr	NOUN
eistud-23455	69	24	related	relate	VERB
eistud-23455	69	25	information	information	NOUN
eistud-23455	69	26	at	at	ADP
eistud-23455	69	27	website	website	NOUN
eistud-23455	69	28	80	80	NUM
eistud-23455	69	29	%	%	NOUN
eistud-23455	69	30	csr	csr	NOUN
eistud-23455	69	31	related	relate	VERB
eistud-23455	69	32	section	section	NOUN
eistud-23455	69	33	on	on	ADP
eistud-23455	69	34	website	website	NOUN
eistud-23455	69	35	40	40	NUM
eistud-23455	69	36	%	%	NOUN
eistud-23455	69	37	non	non	ADJ
eistud-23455	69	38	-	-	ADJ
eistud-23455	69	39	financial	financial	ADJ
eistud-23455	69	40	report	report	NOUN
eistud-23455	69	41	0	0	NUM
eistud-23455	69	42	%	%	NOUN
eistud-23455	69	43	un	un	PROPN
eistud-23455	69	44	global	global	ADJ
eistud-23455	69	45	compact	compact	ADJ
eistud-23455	69	46	0	0	NUM
eistud-23455	69	47	%	%	NOUN
eistud-23455	69	48	iso	iso	NOUN
eistud-23455	69	49	14001	14001	NUM
eistud-23455	69	50	40	40	NUM
eistud-23455	69	51	%	%	NOUN
eistud-23455	69	52	ohsas	ohsa	NOUN
eistud-23455	69	53	18001	18001	NUM
eistud-23455	69	54	0	0	NUM
eistud-23455	69	55	%	%	NOUN
eistud-23455	69	56	iso	iso	NOUN
eistud-23455	69	57	9001	9001	NUM
eistud-23455	69	58	60	60	NUM
eistud-23455	69	59	%	%	NOUN
eistud-23455	69	60	disclosed	disclose	VERB
eistud-23455	69	61	csr	csr	NOUN
eistud-23455	69	62	information	information	NOUN
eistud-23455	69	63	about	about	ADP
eistud-23455	69	64	environment	environment	NOUN
eistud-23455	69	65	27	27	NUM
eistud-23455	69	66	%	%	NOUN
eistud-23455	69	67	disclosed	disclose	VERB
eistud-23455	69	68	csr	csr	NOUN
eistud-23455	69	69	information	information	NOUN
eistud-23455	69	70	about	about	ADP
eistud-23455	69	71	ethics	ethic	NOUN
eistud-23455	69	72	20	20	NUM
eistud-23455	69	73	%	%	NOUN
eistud-23455	69	74	disclosed	disclose	VERB
eistud-23455	69	75	csr	csr	NOUN
eistud-23455	69	76	information	information	NOUN
eistud-23455	69	77	about	about	ADP
eistud-23455	69	78	stakeholders	stakeholder	NOUN
eistud-23455	69	79	11	11	NUM
eistud-23455	69	80	%	%	NOUN
eistud-23455	69	81	source	source	NOUN
eistud-23455	69	82	:	:	PUNCT
eistud-23455	69	83	authors	author	NOUN
eistud-23455	69	84	’	’	PART
eistud-23455	69	85	basis	basis	NOUN
eistud-23455	69	86	publicly	publicly	ADV
eistud-23455	69	87	available	available	ADJ
eistud-23455	69	88	information	information	NOUN
eistud-23455	69	89	about	about	ADP
eistud-23455	69	90	the	the	DET
eistud-23455	69	91	companies	company	NOUN
eistud-23455	69	92	.	.	PUNCT
eistud-23455	70	1	table	table	NOUN
eistud-23455	70	2	6	6	NUM
eistud-23455	70	3	disclosure	disclosure	NOUN
eistud-23455	70	4	of	of	ADP
eistud-23455	70	5	csr	csr	NOUN
eistud-23455	70	6	related	relate	VERB
eistud-23455	70	7	information	information	NOUN
eistud-23455	70	8	of	of	ADP
eistud-23455	70	9	the	the	DET
eistud-23455	70	10	stateowned	stateowne	VERB
eistud-23455	70	11	companies	company	NOUN
eistud-23455	70	12	(	(	PUNCT
eistud-23455	70	13	share	share	VERB
eistud-23455	70	14	in	in	ADP
eistud-23455	70	15	%	%	NOUN
eistud-23455	70	16	)	)	PUNCT
eistud-23455	70	17	105	105	NUM
eistud-23455	70	18	european	european	ADJ
eistud-23455	70	19	integrat	integrat	NOUN
eistud-23455	70	20	ion	ion	NOUN
eistud-23455	70	21	studies	study	NOUN
eistud-23455	70	22	2019/13	2019/13	NUM
eistud-23455	70	23	data	datum	NOUN
eistud-23455	70	24	in	in	ADP
eistud-23455	70	25	table	table	NOUN
eistud-23455	70	26	7	7	NUM
eistud-23455	70	27	clearly	clearly	ADV
eistud-23455	70	28	indicates	indicate	VERB
eistud-23455	70	29	that	that	SCONJ
eistud-23455	70	30	csr	csr	NOUN
eistud-23455	70	31	reporting	reporting	NOUN
eistud-23455	70	32	via	via	ADP
eistud-23455	70	33	website	website	NOUN
eistud-23455	70	34	is	be	AUX
eistud-23455	70	35	preferred	prefer	VERB
eistud-23455	70	36	by	by	ADP
eistud-23455	70	37	both	both	DET
eistud-23455	70	38	types	type	NOUN
eistud-23455	70	39	of	of	ADP
eistud-23455	70	40	companies	company	NOUN
eistud-23455	70	41	,	,	PUNCT
eistud-23455	70	42	while	while	SCONJ
eistud-23455	70	43	mainly	mainly	ADV
eistud-23455	70	44	companies	company	NOUN
eistud-23455	70	45	with	with	ADP
eistud-23455	70	46	foreign	foreign	ADJ
eistud-23455	70	47	ownership	ownership	NOUN
eistud-23455	70	48	as	as	ADV
eistud-23455	70	49	well	well	ADV
eistud-23455	70	50	as	as	ADP
eistud-23455	70	51	reporting	report	VERB
eistud-23455	70	52	about	about	ADP
eistud-23455	70	53	the	the	DET
eistud-23455	70	54	un	un	PROPN
eistud-23455	70	55	global	global	PROPN
eistud-23455	70	56	compact	compact	ADJ
eistud-23455	70	57	compliance	compliance	NOUN
eistud-23455	70	58	prepare	prepare	VERB
eistud-23455	70	59	non	non	ADJ
eistud-23455	70	60	-	-	ADJ
eistud-23455	70	61	financial	financial	ADJ
eistud-23455	70	62	reports	report	NOUN
eistud-23455	70	63	.	.	PUNCT
eistud-23455	71	1	while	while	SCONJ
eistud-23455	71	2	environment	environment	NOUN
eistud-23455	71	3	and	and	CCONJ
eistud-23455	71	4	quality	quality	NOUN
eistud-23455	71	5	management	management	NOUN
eistud-23455	71	6	are	be	AUX
eistud-23455	71	7	,	,	PUNCT
eistud-23455	71	8	the	the	DET
eistud-23455	71	9	most	most	ADV
eistud-23455	71	10	frequently	frequently	ADV
eistud-23455	71	11	reported	report	VERB
eistud-23455	71	12	aspects	aspect	NOUN
eistud-23455	71	13	in	in	ADP
eistud-23455	71	14	both	both	DET
eistud-23455	71	15	cases	case	NOUN
eistud-23455	71	16	.	.	PUNCT
eistud-23455	72	1	main	main	ADJ
eistud-23455	72	2	parameters	parameter	NOUN
eistud-23455	72	3	local	local	ADJ
eistud-23455	72	4	investors	investor	NOUN
eistud-23455	72	5	share	share	VERB
eistud-23455	72	6	(	(	PUNCT
eistud-23455	72	7	%	%	INTJ
eistud-23455	72	8	)	)	PUNCT
eistud-23455	72	9	foreign	foreign	ADJ
eistud-23455	72	10	investors	investor	NOUN
eistud-23455	72	11	share	share	VERB
eistud-23455	72	12	(	(	PUNCT
eistud-23455	72	13	%	%	INTJ
eistud-23455	72	14	)	)	PUNCT
eistud-23455	72	15	total	total	ADJ
eistud-23455	72	16	number	number	NOUN
eistud-23455	72	17	of	of	ADP
eistud-23455	72	18	companies	company	NOUN
eistud-23455	72	19	share	share	VERB
eistud-23455	72	20	(	(	PUNCT
eistud-23455	72	21	%	%	INTJ
eistud-23455	72	22	)	)	PUNCT
eistud-23455	72	23	total	total	ADJ
eistud-23455	72	24	number	number	NOUN
eistud-23455	72	25	of	of	ADP
eistud-23455	72	26	companies	company	NOUN
eistud-23455	72	27	30	30	NUM
eistud-23455	72	28	36	36	NUM
eistud-23455	72	29	66	66	NUM
eistud-23455	72	30	csr	csr	X
eistud-23455	72	31	related	relate	VERB
eistud-23455	72	32	information	information	NOUN
eistud-23455	72	33	at	at	ADP
eistud-23455	72	34	website	website	NOUN
eistud-23455	72	35	15	15	NUM
eistud-23455	72	36	50	50	NUM
eistud-23455	72	37	%	%	NOUN
eistud-23455	72	38	28	28	NUM
eistud-23455	72	39	78	78	NUM
eistud-23455	72	40	%	%	NOUN
eistud-23455	72	41	43	43	NUM
eistud-23455	72	42	65	65	NUM
eistud-23455	72	43	%	%	NOUN
eistud-23455	72	44	csr	csr	NOUN
eistud-23455	72	45	related	relate	VERB
eistud-23455	72	46	section	section	NOUN
eistud-23455	72	47	on	on	ADP
eistud-23455	72	48	website	website	NOUN
eistud-23455	72	49	11	11	NUM
eistud-23455	72	50	37	37	NUM
eistud-23455	72	51	%	%	NOUN
eistud-23455	72	52	27	27	NUM
eistud-23455	72	53	75	75	NUM
eistud-23455	72	54	%	%	NOUN
eistud-23455	72	55	38	38	NUM
eistud-23455	72	56	58	58	NUM
eistud-23455	72	57	%	%	NOUN
eistud-23455	72	58	non	non	ADJ
eistud-23455	72	59	-	-	ADJ
eistud-23455	72	60	financial	financial	ADJ
eistud-23455	72	61	report	report	NOUN
eistud-23455	72	62	1	1	NUM
eistud-23455	72	63	3	3	NUM
eistud-23455	72	64	%	%	NOUN
eistud-23455	72	65	14	14	NUM
eistud-23455	72	66	39	39	NUM
eistud-23455	72	67	%	%	NOUN
eistud-23455	72	68	15	15	NUM
eistud-23455	72	69	23	23	NUM
eistud-23455	72	70	%	%	NOUN
eistud-23455	72	71	un	un	PROPN
eistud-23455	72	72	global	global	ADJ
eistud-23455	72	73	compact	compact	PROPN
eistud-23455	72	74	0	0	NUM
eistud-23455	72	75	0	0	NUM
eistud-23455	72	76	%	%	NOUN
eistud-23455	72	77	12	12	NUM
eistud-23455	72	78	33	33	NUM
eistud-23455	72	79	%	%	NOUN
eistud-23455	72	80	12	12	NUM
eistud-23455	72	81	18	18	NUM
eistud-23455	72	82	%	%	NOUN
eistud-23455	72	83	iso	iso	NOUN
eistud-23455	72	84	14001	14001	NUM
eistud-23455	72	85	8	8	NUM
eistud-23455	72	86	27	27	NUM
eistud-23455	72	87	%	%	NOUN
eistud-23455	72	88	19	19	NUM
eistud-23455	72	89	53	53	NUM
eistud-23455	72	90	%	%	NOUN
eistud-23455	72	91	27	27	NUM
eistud-23455	72	92	41	41	NUM
eistud-23455	72	93	%	%	NOUN
eistud-23455	72	94	ohsas	ohsa	NOUN
eistud-23455	72	95	18001	18001	NUM
eistud-23455	72	96	6	6	NUM
eistud-23455	72	97	20	20	NUM
eistud-23455	72	98	%	%	NOUN
eistud-23455	72	99	9	9	NUM
eistud-23455	72	100	25	25	NUM
eistud-23455	72	101	%	%	NOUN
eistud-23455	72	102	15	15	NUM
eistud-23455	72	103	23	23	NUM
eistud-23455	72	104	%	%	NOUN
eistud-23455	72	105	iso	iso	NOUN
eistud-23455	72	106	9001	9001	NUM
eistud-23455	72	107	11	11	NUM
eistud-23455	72	108	37	37	NUM
eistud-23455	72	109	%	%	NOUN
eistud-23455	72	110	16	16	NUM
eistud-23455	72	111	44	44	NUM
eistud-23455	72	112	%	%	NOUN
eistud-23455	72	113	27	27	NUM
eistud-23455	72	114	41	41	NUM
eistud-23455	72	115	%	%	NOUN
eistud-23455	72	116	csr	csr	NOUN
eistud-23455	72	117	related	relate	VERB
eistud-23455	72	118	aspects	aspect	NOUN
eistud-23455	72	119	disclosed	disclose	VERB
eistud-23455	72	120	csr	csr	NOUN
eistud-23455	72	121	information	information	NOUN
eistud-23455	72	122	about	about	ADP
eistud-23455	72	123	environment	environment	NOUN
eistud-23455	72	124	18	18	NUM
eistud-23455	72	125	%	%	NOUN
eistud-23455	72	126	43	43	NUM
eistud-23455	72	127	%	%	NOUN
eistud-23455	72	128	31	31	NUM
eistud-23455	72	129	%	%	NOUN
eistud-23455	72	130	disclosed	disclose	VERB
eistud-23455	72	131	csr	csr	NOUN
eistud-23455	72	132	information	information	NOUN
eistud-23455	72	133	about	about	ADP
eistud-23455	72	134	ethics	ethic	NOUN
eistud-23455	72	135	7	7	NUM
eistud-23455	72	136	%	%	NOUN
eistud-23455	72	137	40	40	NUM
eistud-23455	72	138	%	%	NOUN
eistud-23455	72	139	25	25	NUM
eistud-23455	72	140	%	%	NOUN
eistud-23455	72	141	disclosed	disclose	VERB
eistud-23455	72	142	csr	csr	NOUN
eistud-23455	72	143	information	information	NOUN
eistud-23455	72	144	about	about	ADP
eistud-23455	72	145	stakeholders	stakeholder	NOUN
eistud-23455	72	146	9	9	NUM
eistud-23455	72	147	%	%	NOUN
eistud-23455	72	148	28	28	NUM
eistud-23455	72	149	%	%	NOUN
eistud-23455	72	150	19	19	NUM
eistud-23455	72	151	%	%	NOUN
eistud-23455	72	152	source	source	NOUN
eistud-23455	72	153	:	:	PUNCT
eistud-23455	72	154	authors	author	NOUN
eistud-23455	72	155	’	'	PUNCT
eistud-23455	72	156	.	.	PUNCT
eistud-23455	73	1	conclusionsthe	conclusionsthe	PROPN
eistud-23455	73	2	findings	finding	NOUN
eistud-23455	73	3	of	of	ADP
eistud-23455	73	4	the	the	DET
eistud-23455	73	5	present	present	ADJ
eistud-23455	73	6	research	research	NOUN
eistud-23455	73	7	have	have	VERB
eistud-23455	73	8	various	various	ADJ
eistud-23455	73	9	implications	implication	NOUN
eistud-23455	73	10	.	.	PUNCT
eistud-23455	74	1	first	first	ADV
eistud-23455	74	2	,	,	PUNCT
eistud-23455	74	3	they	they	PRON
eistud-23455	74	4	clearly	clearly	ADV
eistud-23455	74	5	demonstrate	demonstrate	VERB
eistud-23455	74	6	that	that	SCONJ
eistud-23455	74	7	the	the	DET
eistud-23455	74	8	csr	csr	NOUN
eistud-23455	74	9	reporting	reporting	NOUN
eistud-23455	74	10	practice	practice	NOUN
eistud-23455	74	11	has	have	AUX
eistud-23455	74	12	been	be	AUX
eistud-23455	74	13	widely	widely	ADV
eistud-23455	74	14	adopted	adopt	VERB
eistud-23455	74	15	by	by	ADP
eistud-23455	74	16	the	the	DET
eistud-23455	74	17	estonian	estonian	ADJ
eistud-23455	74	18	companies	company	NOUN
eistud-23455	74	19	,	,	PUNCT
eistud-23455	74	20	as	as	SCONJ
eistud-23455	74	21	58	58	NUM
eistud-23455	74	22	%	%	NOUN
eistud-23455	74	23	of	of	ADP
eistud-23455	74	24	the	the	DET
eistud-23455	74	25	selected	select	VERB
eistud-23455	74	26	companies	company	NOUN
eistud-23455	74	27	publish	publish	VERB
eistud-23455	74	28	csr	csr	X
eistud-23455	74	29	related	relate	VERB
eistud-23455	74	30	information	information	NOUN
eistud-23455	74	31	on	on	ADP
eistud-23455	74	32	their	their	PRON
eistud-23455	74	33	corporate	corporate	ADJ
eistud-23455	74	34	website	website	NOUN
eistud-23455	74	35	and	and	CCONJ
eistud-23455	74	36	47	47	NUM
eistud-23455	74	37	%	%	NOUN
eistud-23455	74	38	have	have	VERB
eistud-23455	74	39	a	a	DET
eistud-23455	74	40	separate	separate	ADJ
eistud-23455	74	41	csr	csr	NOUN
eistud-23455	74	42	section	section	NOUN
eistud-23455	74	43	.	.	PUNCT
eistud-23455	75	1	however	however	ADV
eistud-23455	75	2	,	,	PUNCT
eistud-23455	75	3	standalone	standalone	ADJ
eistud-23455	75	4	non	non	ADJ
eistud-23455	75	5	-	-	ADJ
eistud-23455	75	6	financial	financial	ADJ
eistud-23455	75	7	reporting	reporting	NOUN
eistud-23455	75	8	is	be	AUX
eistud-23455	75	9	mainly	mainly	ADV
eistud-23455	75	10	used	use	VERB
eistud-23455	75	11	by	by	ADP
eistud-23455	75	12	companies	company	NOUN
eistud-23455	75	13	with	with	ADP
eistud-23455	75	14	corporate	corporate	ADJ
eistud-23455	75	15	and	and	CCONJ
eistud-23455	75	16	institutional	institutional	ADJ
eistud-23455	75	17	ownership	ownership	NOUN
eistud-23455	75	18	,	,	PUNCT
eistud-23455	75	19	in	in	ADP
eistud-23455	75	20	authors	author	NOUN
eistud-23455	75	21	’	’	PART
eistud-23455	75	22	opinion	opinion	NOUN
eistud-23455	75	23	this	this	PRON
eistud-23455	75	24	may	may	AUX
eistud-23455	75	25	be	be	AUX
eistud-23455	75	26	caused	cause	VERB
eistud-23455	75	27	by	by	ADP
eistud-23455	75	28	the	the	DET
eistud-23455	75	29	fact	fact	NOUN
eistud-23455	75	30	that	that	SCONJ
eistud-23455	75	31	preparation	preparation	NOUN
eistud-23455	75	32	of	of	ADP
eistud-23455	75	33	standalone	standalone	ADJ
eistud-23455	75	34	csr	csr	NOUN
eistud-23455	75	35	report	report	NOUN
eistud-23455	75	36	is	be	AUX
eistud-23455	75	37	quite	quite	ADV
eistud-23455	75	38	time	time	NOUN
eistud-23455	75	39	and	and	CCONJ
eistud-23455	75	40	effort	effort	VERB
eistud-23455	75	41	consuming	consuming	NOUN
eistud-23455	75	42	,	,	PUNCT
eistud-23455	75	43	which	which	PRON
eistud-23455	75	44	in	in	ADP
eistud-23455	75	45	maybe	maybe	ADV
eistud-23455	75	46	crucial	crucial	ADJ
eistud-23455	75	47	in	in	ADP
eistud-23455	75	48	choosing	choose	VERB
eistud-23455	75	49	the	the	DET
eistud-23455	75	50	way	way	NOUN
eistud-23455	75	51	of	of	ADP
eistud-23455	75	52	reporting	reporting	NOUN
eistud-23455	75	53	in	in	ADP
eistud-23455	75	54	case	case	NOUN
eistud-23455	75	55	of	of	ADP
eistud-23455	75	56	companies	company	NOUN
eistud-23455	75	57	with	with	ADP
eistud-23455	75	58	state	state	NOUN
eistud-23455	75	59	and	and	CCONJ
eistud-23455	75	60	individual	individual	ADJ
eistud-23455	75	61	ownership	ownership	NOUN
eistud-23455	75	62	.	.	PUNCT
eistud-23455	76	1	it	it	PRON
eistud-23455	76	2	is	be	AUX
eistud-23455	76	3	also	also	ADV
eistud-23455	76	4	important	important	ADJ
eistud-23455	76	5	to	to	PART
eistud-23455	76	6	note	note	VERB
eistud-23455	76	7	,	,	PUNCT
eistud-23455	76	8	that	that	SCONJ
eistud-23455	76	9	the	the	DET
eistud-23455	76	10	leading	lead	VERB
eistud-23455	76	11	issue	issue	NOUN
eistud-23455	76	12	of	of	ADP
eistud-23455	76	13	csr	csr	NOUN
eistud-23455	76	14	disclosure	disclosure	NOUN
eistud-23455	76	15	for	for	ADP
eistud-23455	76	16	all	all	DET
eistud-23455	76	17	types	type	NOUN
eistud-23455	76	18	of	of	ADP
eistud-23455	76	19	companies	company	NOUN
eistud-23455	76	20	are	be	AUX
eistud-23455	76	21	environmental	environmental	ADJ
eistud-23455	76	22	performance	performance	NOUN
eistud-23455	76	23	as	as	ADV
eistud-23455	76	24	well	well	ADV
eistud-23455	76	25	as	as	ADP
eistud-23455	76	26	environmental	environmental	ADJ
eistud-23455	76	27	and	and	CCONJ
eistud-23455	76	28	quality	quality	NOUN
eistud-23455	76	29	management	management	NOUN
eistud-23455	76	30	certification	certification	NOUN
eistud-23455	76	31	.	.	PUNCT
eistud-23455	77	1	it	it	PRON
eistud-23455	77	2	is	be	AUX
eistud-23455	77	3	obvious	obvious	ADJ
eistud-23455	77	4	that	that	SCONJ
eistud-23455	77	5	in	in	ADP
eistud-23455	77	6	case	case	NOUN
eistud-23455	77	7	of	of	ADP
eistud-23455	77	8	individual	individual	ADJ
eistud-23455	77	9	ownership	ownership	NOUN
eistud-23455	77	10	csr	csr	NOUN
eistud-23455	77	11	disclosures	disclosure	NOUN
eistud-23455	77	12	are	be	AUX
eistud-23455	77	13	less	less	ADV
eistud-23455	77	14	frequent	frequent	ADJ
eistud-23455	77	15	and	and	CCONJ
eistud-23455	77	16	less	less	ADJ
eistud-23455	77	17	aspects	aspect	NOUN
eistud-23455	77	18	are	be	AUX
eistud-23455	77	19	reported	report	VERB
eistud-23455	77	20	,	,	PUNCT
eistud-23455	77	21	while	while	SCONJ
eistud-23455	77	22	in	in	ADP
eistud-23455	77	23	case	case	NOUN
eistud-23455	77	24	of	of	ADP
eistud-23455	77	25	corporate	corporate	ADJ
eistud-23455	77	26	and	and	CCONJ
eistud-23455	77	27	institutional	institutional	ADJ
eistud-23455	77	28	ownership	ownership	NOUN
eistud-23455	77	29	,	,	PUNCT
eistud-23455	77	30	csr	csr	NOUN
eistud-23455	77	31	reporting	reporting	NOUN
eistud-23455	77	32	is	be	AUX
eistud-23455	77	33	widely	widely	ADV
eistud-23455	77	34	adopted	adopt	VERB
eistud-23455	77	35	,	,	PUNCT
eistud-23455	77	36	and	and	CCONJ
eistud-23455	77	37	the	the	DET
eistud-23455	77	38	wide	wide	ADJ
eistud-23455	77	39	scope	scope	NOUN
eistud-23455	77	40	of	of	ADP
eistud-23455	77	41	aspects	aspect	NOUN
eistud-23455	77	42	is	be	AUX
eistud-23455	77	43	reported	report	VERB
eistud-23455	77	44	.	.	PUNCT
eistud-23455	78	1	in	in	ADP
eistud-23455	78	2	general	general	ADJ
eistud-23455	78	3	,	,	PUNCT
eistud-23455	78	4	it	it	PRON
eistud-23455	78	5	may	may	AUX
eistud-23455	78	6	be	be	AUX
eistud-23455	78	7	concluded	conclude	VERB
eistud-23455	78	8	that	that	SCONJ
eistud-23455	78	9	the	the	DET
eistud-23455	78	10	type	type	NOUN
eistud-23455	78	11	of	of	ADP
eistud-23455	78	12	ownership	ownership	NOUN
eistud-23455	78	13	has	have	VERB
eistud-23455	78	14	impact	impact	NOUN
eistud-23455	78	15	of	of	ADP
eistud-23455	78	16	the	the	DET
eistud-23455	78	17	type	type	NOUN
eistud-23455	78	18	and	and	CCONJ
eistud-23455	78	19	focus	focus	NOUN
eistud-23455	78	20	of	of	ADP
eistud-23455	78	21	csr	csr	NOUN
eistud-23455	78	22	reporting	reporting	NOUN
eistud-23455	78	23	.	.	PUNCT
eistud-23455	79	1	authors	author	NOUN
eistud-23455	79	2	also	also	ADV
eistud-23455	79	3	believe	believe	VERB
eistud-23455	79	4	that	that	SCONJ
eistud-23455	79	5	more	more	ADJ
eistud-23455	79	6	education	education	NOUN
eistud-23455	79	7	in	in	ADP
eistud-23455	79	8	the	the	DET
eistud-23455	79	9	field	field	NOUN
eistud-23455	79	10	of	of	ADP
eistud-23455	79	11	csr	csr	NOUN
eistud-23455	79	12	accounting	accounting	NOUN
eistud-23455	79	13	and	and	CCONJ
eistud-23455	79	14	reporting	reporting	NOUN
eistud-23455	79	15	is	be	AUX
eistud-23455	79	16	needed	need	VERB
eistud-23455	79	17	in	in	ADP
eistud-23455	79	18	the	the	DET
eistud-23455	79	19	form	form	NOUN
eistud-23455	79	20	of	of	ADP
eistud-23455	79	21	courses	course	NOUN
eistud-23455	79	22	in	in	ADP
eistud-23455	79	23	the	the	DET
eistud-23455	79	24	university	university	NOUN
eistud-23455	79	25	curriculum	curriculum	NOUN
eistud-23455	79	26	,	,	PUNCT
eistud-23455	79	27	various	various	ADJ
eistud-23455	79	28	trainings	training	NOUN
eistud-23455	79	29	and	and	CCONJ
eistud-23455	79	30	workshops	workshop	NOUN
eistud-23455	79	31	for	for	ADP
eistud-23455	79	32	the	the	DET
eistud-23455	79	33	companies	company	NOUN
eistud-23455	79	34	as	as	ADV
eistud-23455	79	35	well	well	ADV
eistud-23455	79	36	as	as	ADP
eistud-23455	79	37	conferences	conference	NOUN
eistud-23455	79	38	and	and	CCONJ
eistud-23455	79	39	open	open	ADJ
eistud-23455	79	40	seminars	seminar	NOUN
eistud-23455	79	41	.	.	PUNCT
eistud-23455	80	1	these	these	DET
eistud-23455	80	2	activities	activity	NOUN
eistud-23455	80	3	will	will	AUX
eistud-23455	80	4	outline	outline	VERB
eistud-23455	80	5	various	various	ADJ
eistud-23455	80	6	benefits	benefit	NOUN
eistud-23455	80	7	of	of	ADP
eistud-23455	80	8	csr	csr	NOUN
eistud-23455	80	9	reporting	reporting	NOUN
eistud-23455	80	10	and	and	CCONJ
eistud-23455	80	11	assist	assist	VERB
eistud-23455	80	12	to	to	PART
eistud-23455	80	13	reduce	reduce	VERB
eistud-23455	80	14	costs	cost	NOUN
eistud-23455	80	15	and	and	CCONJ
eistud-23455	80	16	make	make	VERB
eistud-23455	80	17	this	this	DET
eistud-23455	80	18	process	process	NOUN
eistud-23455	80	19	less	less	ADJ
eistud-23455	80	20	time	time	NOUN
eistud-23455	80	21	and	and	CCONJ
eistud-23455	80	22	effort	effort	NOUN
eistud-23455	80	23	consuming	consuming	NOUN
eistud-23455	80	24	and	and	CCONJ
eistud-23455	80	25	therefore	therefore	ADV
eistud-23455	80	26	,	,	PUNCT
eistud-23455	80	27	more	more	ADV
eistud-23455	80	28	attractive	attractive	ADJ
eistud-23455	80	29	.	.	PUNCT
eistud-23455	81	1	table	table	NOUN
eistud-23455	81	2	7	7	NUM
eistud-23455	81	3	disclosure	disclosure	NOUN
eistud-23455	81	4	of	of	ADP
eistud-23455	81	5	csr	csr	NOUN
eistud-23455	81	6	related	relate	VERB
eistud-23455	81	7	information	information	NOUN
eistud-23455	81	8	for	for	ADP
eistud-23455	81	9	companies	company	NOUN
eistud-23455	81	10	with	with	ADP
eistud-23455	81	11	corporate	corporate	ADJ
eistud-23455	81	12	type	type	NOUN
eistud-23455	81	13	of	of	ADP
eistud-23455	81	14	ownership	ownership	NOUN
eistud-23455	81	15	european	european	ADJ
eistud-23455	81	16	integrat	integrat	NOUN
eistud-23455	81	17	ion	ion	NOUN
eistud-23455	81	18	studies	study	NOUN
eistud-23455	81	19	2019/13	2019/13	NUM
eistud-23455	81	20	106	106	NUM
eistud-23455	81	21	further	further	ADJ
eistud-23455	81	22	research	research	NOUN
eistud-23455	81	23	can	can	AUX
eistud-23455	81	24	be	be	AUX
eistud-23455	81	25	expanded	expand	VERB
eistud-23455	81	26	by	by	ADP
eistud-23455	81	27	increasing	increase	VERB
eistud-23455	81	28	the	the	DET
eistud-23455	81	29	sample	sample	NOUN
eistud-23455	81	30	and	and	CCONJ
eistud-23455	81	31	the	the	DET
eistud-23455	81	32	number	number	NOUN
eistud-23455	81	33	of	of	ADP
eistud-23455	81	34	dimensions	dimension	NOUN
eistud-23455	81	35	of	of	ADP
eistud-23455	81	36	corporate	corporate	ADJ
eistud-23455	81	37	social	social	ADJ
eistud-23455	81	38	responsibility	responsibility	NOUN
eistud-23455	81	39	.	.	PUNCT
eistud-23455	82	1	it	it	PRON
eistud-23455	82	2	is	be	AUX
eistud-23455	82	3	also	also	ADV
eistud-23455	82	4	possible	possible	ADJ
eistud-23455	82	5	to	to	PART
eistud-23455	82	6	use	use	VERB
eistud-23455	82	7	statistical	statistical	ADJ
eistud-23455	82	8	methods	method	NOUN
eistud-23455	82	9	and	and	CCONJ
eistud-23455	82	10	econometric	econometric	ADJ
eistud-23455	82	11	models	model	NOUN
eistud-23455	82	12	for	for	ADP
eistud-23455	82	13	further	further	ADJ
eistud-23455	82	14	research	research	NOUN
eistud-23455	82	15	.	.	PUNCT
eistud-23455	83	1	it	it	PRON
eistud-23455	83	2	will	will	AUX
eistud-23455	83	3	also	also	ADV
eistud-23455	83	4	be	be	AUX
eistud-23455	83	5	useful	useful	ADJ
eistud-23455	83	6	to	to	PART
eistud-23455	83	7	investigate	investigate	VERB
eistud-23455	83	8	the	the	DET
eistud-23455	83	9	dynamics	dynamic	NOUN
eistud-23455	83	10	among	among	ADP
eistud-23455	83	11	different	different	ADJ
eistud-23455	83	12	types	type	NOUN
eistud-23455	83	13	of	of	ADP
eistud-23455	83	14	owners	owner	NOUN
eistud-23455	83	15	regarding	regard	VERB
eistud-23455	83	16	csr	csr	NOUN
eistud-23455	83	17	disclosure	disclosure	NOUN
eistud-23455	83	18	.	.	PUNCT
eistud-23455	84	1	authors	author	NOUN
eistud-23455	84	2	are	be	AUX
eistud-23455	84	3	aware	aware	ADJ
eistud-23455	84	4	of	of	ADP
eistud-23455	84	5	the	the	DET
eistud-23455	84	6	limitations	limitation	NOUN
eistud-23455	84	7	of	of	ADP
eistud-23455	84	8	the	the	DET
eistud-23455	84	9	present	present	ADJ
eistud-23455	84	10	study	study	NOUN
eistud-23455	84	11	:	:	PUNCT
eistud-23455	84	12	the	the	DET
eistud-23455	84	13	sample	sample	NOUN
eistud-23455	84	14	of	of	ADP
eistud-23455	84	15	the	the	DET
eistud-23455	84	16	selected	select	VERB
eistud-23455	84	17	companies	company	NOUN
eistud-23455	84	18	is	be	AUX
eistud-23455	84	19	quite	quite	ADV
eistud-23455	84	20	narrow	narrow	ADJ
eistud-23455	84	21	;	;	PUNCT
eistud-23455	84	22	however	however	ADV
eistud-23455	84	23	,	,	PUNCT
eistud-23455	84	24	in	in	ADP
eistud-23455	84	25	future	future	ADJ
eistud-23455	84	26	authors	author	NOUN
eistud-23455	84	27	consider	consider	VERB
eistud-23455	84	28	it	it	PRON
eistud-23455	84	29	useful	useful	ADJ
eistud-23455	84	30	to	to	PART
eistud-23455	84	31	enlarge	enlarge	VERB
eistud-23455	84	32	sample	sample	NOUN
eistud-23455	84	33	and	and	CCONJ
eistud-23455	84	34	provide	provide	VERB
eistud-23455	84	35	comparison	comparison	NOUN
eistud-23455	84	36	between	between	ADP
eistud-23455	84	37	companies	company	NOUN
eistud-23455	84	38	representing	represent	VERB
eistud-23455	84	39	more	more	ADV
eistud-23455	84	40	wide	wide	ADJ
eistud-23455	84	41	selection	selection	NOUN
eistud-23455	84	42	of	of	ADP
eistud-23455	84	43	different	different	ADJ
eistud-23455	84	44	business	business	NOUN
eistud-23455	84	45	areas	area	NOUN
eistud-23455	84	46	.	.	PUNCT
eistud-23455	85	1	references	reference	NOUN
eistud-23455	85	2	abu	abu	PROPN
eistud-23455	85	3	qa'dan	qa'dan	PROPN
eistud-23455	85	4	,	,	PUNCT
eistud-23455	85	5	m.b	m.b	PROPN
eistud-23455	85	6	.	.	PROPN
eistud-23455	85	7	,	,	PUNCT
eistud-23455	85	8	suwaidan	suwaidan	PROPN
eistud-23455	85	9	,	,	PUNCT
eistud-23455	85	10	m.s	m.s	PROPN
eistud-23455	85	11	,	,	PUNCT
eistud-23455	85	12	(	(	PUNCT
eistud-23455	85	13	2019	2019	NUM
eistud-23455	85	14	)	)	PUNCT
eistud-23455	85	15	.	.	PUNCT
eistud-23455	86	1	board	board	NOUN
eistud-23455	86	2	composition	composition	NOUN
eistud-23455	86	3	,	,	PUNCT
eistud-23455	86	4	ownership	ownership	NOUN
eistud-23455	86	5	structure	structure	NOUN
eistud-23455	86	6	and	and	CCONJ
eistud-23455	86	7	corporate	corporate	ADJ
eistud-23455	86	8	social	social	ADJ
eistud-23455	86	9	responsibility	responsibility	NOUN
eistud-23455	86	10	disclosure	disclosure	NOUN
eistud-23455	86	11	:	:	PUNCT
eistud-23455	86	12	the	the	DET
eistud-23455	86	13	case	case	NOUN
eistud-23455	86	14	of	of	ADP
eistud-23455	86	15	jordan	jordan	PROPN
eistud-23455	86	16	.	.	PUNCT
eistud-23455	87	1	social	social	ADJ
eistud-23455	87	2	responsibility	responsibility	NOUN
eistud-23455	87	3	journal	journal	NOUN
eistud-23455	87	4	,	,	PUNCT
eistud-23455	87	5	15(1	15(1	NUM
eistud-23455	87	6	):	):	PUNCT
eistud-23455	87	7	28	28	NUM
eistud-23455	87	8	-	-	SYM
eistud-23455	87	9	46	46	NUM
eistud-23455	87	10	.	.	PUNCT
eistud-23455	88	1	doi	doi	NOUN
eistud-23455	88	2	:	:	PUNCT
eistud-23455	88	3	10.1108/	10.1108/	NUM
eistud-23455	88	4	srj-11	srj-11	NUM
eistud-23455	88	5	-	-	PUNCT
eistud-23455	88	6	2017	2017	NUM
eistud-23455	88	7	-	-	PUNCT
eistud-23455	88	8	0225	0225	NUM
eistud-23455	88	9	https://doi.org/10.1108/srj11-2017-0225	https://doi.org/10.1108/srj11-2017-0225	NOUN
eistud-23455	89	1	akin	akin	ADJ
eistud-23455	89	2	,	,	PUNCT
eistud-23455	89	3	ahmet	ahmet	PROPN
eistud-23455	89	4	&	&	CCONJ
eistud-23455	89	5	yilmaz	yilmaz	PROPN
eistud-23455	89	6	,	,	PUNCT
eistud-23455	89	7	ilker	ilker	NOUN
eistud-23455	89	8	.	.	PUNCT
eistud-23455	90	1	(	(	PUNCT
eistud-23455	90	2	2016	2016	NUM
eistud-23455	90	3	)	)	PUNCT
eistud-23455	90	4	.	.	PUNCT
eistud-23455	91	1	drivers	driver	NOUN
eistud-23455	91	2	of	of	ADP
eistud-23455	91	3	corporate	corporate	ADJ
eistud-23455	91	4	social	social	ADJ
eistud-23455	91	5	responsibility	responsibility	NOUN
eistud-23455	91	6	disclosures	disclosure	NOUN
eistud-23455	91	7	:	:	PUNCT
eistud-23455	91	8	evidence	evidence	NOUN
eistud-23455	91	9	from	from	ADP
eistud-23455	91	10	turkish	turkish	ADJ
eistud-23455	91	11	banking	banking	NOUN
eistud-23455	91	12	sector	sector	NOUN
eistud-23455	91	13	.	.	PUNCT
eistud-23455	92	1	procedia	procedia	ADJ
eistud-23455	92	2	economics	economic	NOUN
eistud-23455	92	3	and	and	CCONJ
eistud-23455	92	4	finance	finance	NOUN
eistud-23455	92	5	.	.	PUNCT
eistud-23455	93	1	38	38	NUM
eistud-23455	93	2	.	.	NOUN
eistud-23455	93	3	2	2	NUM
eistud-23455	93	4	-	-	SYM
eistud-23455	93	5	7	7	NUM
eistud-23455	93	6	.	.	PUNCT
eistud-23455	93	7	doi	doi	NOUN
eistud-23455	93	8	:	:	PUNCT
eistud-23455	93	9	10.1016	10.1016	NUM
eistud-23455	93	10	/	/	SYM
eistud-23455	93	11	s2212	s2212	PROPN
eistud-23455	93	12	-	-	PUNCT
eistud-23455	93	13	5671(16)30171	5671(16)30171	NUM
eistud-23455	93	14	-	-	PUNCT
eistud-23455	93	15	x.	x.	NOUN
eistud-23455	93	16	https://doi.org/10.1016/s2212-5671(16)30171-x	https://doi.org/10.1016/s2212-5671(16)30171-x	PROPN
eistud-23455	93	17	ali	ali	PROPN
eistud-23455	93	18	,	,	PUNCT
eistud-23455	93	19	waris	waris	PROPN
eistud-23455	93	20	&	&	CCONJ
eistud-23455	93	21	frynas	frynas	PROPN
eistud-23455	93	22	,	,	PUNCT
eistud-23455	93	23	george	george	PROPN
eistud-23455	93	24	&	&	CCONJ
eistud-23455	93	25	mahmood	mahmood	PROPN
eistud-23455	93	26	,	,	PUNCT
eistud-23455	93	27	zeeshan	zeeshan	PROPN
eistud-23455	93	28	.	.	PUNCT
eistud-23455	94	1	(	(	PUNCT
eistud-23455	94	2	2017	2017	NUM
eistud-23455	94	3	)	)	PUNCT
eistud-23455	94	4	.	.	PUNCT
eistud-23455	95	1	determinants	determinant	NOUN
eistud-23455	95	2	of	of	ADP
eistud-23455	95	3	corporate	corporate	ADJ
eistud-23455	95	4	social	social	ADJ
eistud-23455	95	5	responsibility	responsibility	NOUN
eistud-23455	95	6	(	(	PUNCT
eistud-23455	95	7	csr	csr	NOUN
eistud-23455	95	8	)	)	PUNCT
eistud-23455	95	9	disclosure	disclosure	NOUN
eistud-23455	95	10	in	in	ADP
eistud-23455	95	11	developed	develop	VERB
eistud-23455	95	12	and	and	CCONJ
eistud-23455	95	13	developing	develop	VERB
eistud-23455	95	14	countries	country	NOUN
eistud-23455	95	15	:	:	PUNCT
eistud-23455	95	16	a	a	DET
eistud-23455	95	17	literature	literature	NOUN
eistud-23455	95	18	review	review	NOUN
eistud-23455	95	19	.	.	PUNCT
eistud-23455	96	1	corporate	corporate	ADJ
eistud-23455	96	2	social	social	ADJ
eistud-23455	96	3	responsibility	responsibility	NOUN
eistud-23455	96	4	and	and	CCONJ
eistud-23455	96	5	environmental	environmental	ADJ
eistud-23455	96	6	management	management	NOUN
eistud-23455	96	7	.	.	PUNCT
eistud-23455	97	1	24	24	NUM
eistud-23455	97	2	.	.	X
eistud-23455	97	3	10.1002	10.1002	NUM
eistud-23455	97	4	/	/	SYM
eistud-23455	97	5	csr.1410	csr.1410	PROPN
eistud-23455	97	6	.	.	PUNCT
eistud-23455	98	1	https://doi.org/10.1002/csr.1410	https://doi.org/10.1002/csr.1410	PROPN
eistud-23455	98	2	ashfaq	ashfaq	PROPN
eistud-23455	98	3	,	,	PUNCT
eistud-23455	98	4	k.	k.	PROPN
eistud-23455	98	5	,	,	PUNCT
eistud-23455	98	6	rui	rui	PROPN
eistud-23455	98	7	,	,	PUNCT
eistud-23455	98	8	z.	z.	PROPN
eistud-23455	98	9	(	(	PUNCT
eistud-23455	98	10	2019	2019	NUM
eistud-23455	98	11	)	)	PUNCT
eistud-23455	98	12	.	.	PUNCT
eistud-23455	99	1	revisiting	revisit	VERB
eistud-23455	99	2	the	the	DET
eistud-23455	99	3	relationship	relationship	NOUN
eistud-23455	99	4	between	between	ADP
eistud-23455	99	5	corporate	corporate	ADJ
eistud-23455	99	6	governance	governance	NOUN
eistud-23455	99	7	and	and	CCONJ
eistud-23455	99	8	corporate	corporate	ADJ
eistud-23455	99	9	social	social	ADJ
eistud-23455	99	10	and	and	CCONJ
eistud-23455	99	11	environmental	environmental	ADJ
eistud-23455	99	12	disclosure	disclosure	NOUN
eistud-23455	99	13	practices	practice	NOUN
eistud-23455	99	14	in	in	ADP
eistud-23455	99	15	pakistan	pakistan	PROPN
eistud-23455	99	16	.	.	PUNCT
eistud-23455	100	1	social	social	ADJ
eistud-23455	100	2	responsibility	responsibility	NOUN
eistud-23455	100	3	journal	journal	NOUN
eistud-23455	100	4	,	,	PUNCT
eistud-23455	100	5	15(1	15(1	NUM
eistud-23455	100	6	):	):	PUNCT
eistud-23455	100	7	90119	90119	NUM
eistud-23455	100	8	.	.	PUNCT
eistud-23455	101	1	doi	doi	NOUN
eistud-23455	101	2	:	:	PUNCT
eistud-23455	101	3	10.1108	10.1108	NUM
eistud-23455	101	4	/	/	SYM
eistud-23455	101	5	srj-01	srj-01	NUM
eistud-23455	101	6	-	-	PUNCT
eistud-23455	101	7	2017	2017	NUM
eistud-23455	101	8	-	-	PUNCT
eistud-23455	101	9	0001	0001	NUM
eistud-23455	101	10	https://doi	https://doi	PROPN
eistud-23455	101	11	.	.	PUNCT
eistud-23455	101	12	org/10.1108	org/10.1108	PROPN
eistud-23455	101	13	/	/	SYM
eistud-23455	101	14	srj-01	srj-01	PROPN
eistud-23455	101	15	-	-	PUNCT
eistud-23455	101	16	2017	2017	NUM
eistud-23455	101	17	-	-	PUNCT
eistud-23455	101	18	0001	0001	NUM
eistud-23455	101	19	attig	attig	NOUN
eistud-23455	101	20	,	,	PUNCT
eistud-23455	101	21	n.	n.	NOUN
eistud-23455	101	22	,	,	PUNCT
eistud-23455	101	23	boubakri	boubakri	NOUN
eistud-23455	101	24	,	,	PUNCT
eistud-23455	101	25	n.	n.	NOUN
eistud-23455	101	26	,el	,el	PUNCT
eistud-23455	101	27	ghoul	ghoul	NOUN
eistud-23455	101	28	,	,	PUNCT
eistud-23455	101	29	s.	s.	PROPN
eistud-23455	101	30	,guedhami	,guedhami	PROPN
eistud-23455	101	31	,	,	PUNCT
eistud-23455	101	32	o.	o.	PROPN
eistud-23455	101	33	(	(	PUNCT
eistud-23455	101	34	2016	2016	NUM
eistud-23455	101	35	)	)	PUNCT
eistud-23455	101	36	.	.	PUNCT
eistud-23455	102	1	firm	firm	ADJ
eistud-23455	102	2	internationalization	internationalization	NOUN
eistud-23455	102	3	and	and	CCONJ
eistud-23455	102	4	corporate	corporate	ADJ
eistud-23455	102	5	social	social	ADJ
eistud-23455	102	6	responsibility	responsibility	NOUN
eistud-23455	102	7	.	.	PUNCT
eistud-23455	103	1	journal	journal	PROPN
eistud-23455	103	2	of	of	ADP
eistud-23455	103	3	business	business	NOUN
eistud-23455	103	4	ethics	ethic	NOUN
eistud-23455	103	5	,	,	PUNCT
eistud-23455	103	6	134(2):171197	134(2):171197	NUM
eistud-23455	103	7	.	.	PUNCT
eistud-23455	104	1	https://doi.org/10.1007/s10551-014-2410-6	https://doi.org/10.1007/s10551-014-2410-6	PROPN
eistud-23455	104	2	barako	barako	PROPN
eistud-23455	104	3	,	,	PUNCT
eistud-23455	104	4	dulacha	dulacha	PROPN
eistud-23455	104	5	&	&	CCONJ
eistud-23455	104	6	m.	m.	PROPN
eistud-23455	104	7	brown	brown	PROPN
eistud-23455	104	8	,	,	PUNCT
eistud-23455	104	9	alistair	alistair	PROPN
eistud-23455	104	10	.	.	PUNCT
eistud-23455	105	1	(	(	PUNCT
eistud-23455	105	2	2008	2008	NUM
eistud-23455	105	3	)	)	PUNCT
eistud-23455	105	4	.	.	PUNCT
eistud-23455	106	1	chau	chau	PROPN
eistud-23455	106	2	,	,	PUNCT
eistud-23455	106	3	g.k	g.k	PROPN
eistud-23455	106	4	.	.	PROPN
eistud-23455	106	5	,	,	PUNCT
eistud-23455	106	6	gray	gray	ADJ
eistud-23455	106	7	,	,	PUNCT
eistud-23455	106	8	s.j	s.j	PROPN
eistud-23455	106	9	.	.	PROPN
eistud-23455	106	10	(	(	PUNCT
eistud-23455	106	11	2002	2002	NUM
eistud-23455	106	12	)	)	PUNCT
eistud-23455	106	13	.	.	PUNCT
eistud-23455	107	1	ownership	ownership	NOUN
eistud-23455	107	2	structure	structure	NOUN
eistud-23455	107	3	and	and	CCONJ
eistud-23455	107	4	corporate	corporate	ADJ
eistud-23455	107	5	voluntary	voluntary	ADJ
eistud-23455	107	6	disclosure	disclosure	NOUN
eistud-23455	107	7	in	in	ADP
eistud-23455	107	8	hong	hong	PROPN
eistud-23455	107	9	kong	kong	PROPN
eistud-23455	107	10	and	and	CCONJ
eistud-23455	107	11	singapore	singapore	PROPN
eistud-23455	107	12	.	.	PUNCT
eistud-23455	108	1	international	international	ADJ
eistud-23455	108	2	journal	journal	PROPN
eistud-23455	108	3	of	of	ADP
eistud-23455	108	4	accounting	accounting	NOUN
eistud-23455	108	5	,	,	PUNCT
eistud-23455	108	6	37(2):247	37(2):247	PROPN
eistud-23455	108	7	-	-	SYM
eistud-23455	108	8	265	265	NUM
eistud-23455	108	9	.	.	PUNCT
eistud-23455	109	1	https://doi.org/10.1016/s00207063(02)00153-x	https://doi.org/10.1016/s00207063(02)00153-x	ADP
eistud-23455	109	2	choi	choi	NOUN
eistud-23455	109	3	,	,	PUNCT
eistud-23455	109	4	b.b	b.b	PROPN
eistud-23455	109	5	.	.	PROPN
eistud-23455	109	6	,	,	PUNCT
eistud-23455	109	7	lee	lee	PROPN
eistud-23455	109	8	,	,	PUNCT
eistud-23455	109	9	d.	d.	PROPN
eistud-23455	109	10	,	,	PUNCT
eistud-23455	109	11	park	park	NOUN
eistud-23455	109	12	,	,	PUNCT
eistud-23455	109	13	y.	y.	PROPN
eistud-23455	109	14	(	(	PUNCT
eistud-23455	109	15	2013	2013	NUM
eistud-23455	109	16	)	)	PUNCT
eistud-23455	109	17	.	.	PUNCT
eistud-23455	110	1	corporate	corporate	ADJ
eistud-23455	110	2	social	social	ADJ
eistud-23455	110	3	responsibility	responsibility	NOUN
eistud-23455	110	4	,	,	PUNCT
eistud-23455	110	5	corporate	corporate	ADJ
eistud-23455	110	6	governance	governance	NOUN
eistud-23455	110	7	and	and	CCONJ
eistud-23455	110	8	earnings	earning	NOUN
eistud-23455	110	9	quality	quality	NOUN
eistud-23455	110	10	:	:	PUNCT
eistud-23455	110	11	evidence	evidence	NOUN
eistud-23455	110	12	from	from	ADP
eistud-23455	110	13	korea	korea	PROPN
eistud-23455	110	14	.	.	PUNCT
eistud-23455	111	1	corporate	corporate	ADJ
eistud-23455	111	2	governance	governance	NOUN
eistud-23455	111	3	:	:	PUNCT
eistud-23455	111	4	an	an	DET
eistud-23455	111	5	international	international	ADJ
eistud-23455	111	6	review	review	NOUN
eistud-23455	111	7	,	,	PUNCT
eistud-23455	111	8	21(5):447	21(5):447	PROPN
eistud-23455	111	9	-	-	SYM
eistud-23455	111	10	467	467	NUM
eistud-23455	111	11	.	.	PUNCT
eistud-23455	112	1	https://doi.org/10.1111/corg.12033	https://doi.org/10.1111/corg.12033	PROPN
eistud-23455	112	2	cordeiro	cordeiro	PROPN
eistud-23455	112	3	,	,	PUNCT
eistud-23455	112	4	j.j	j.j	PROPN
eistud-23455	112	5	.	.	PROPN
eistud-23455	112	6	,	,	PUNCT
eistud-23455	112	7	galeazzo	galeazzo	PROPN
eistud-23455	112	8	,	,	PUNCT
eistud-23455	112	9	a.	a.	NOUN
eistud-23455	112	10	,	,	PUNCT
eistud-23455	112	11	shaw	shaw	PROPN
eistud-23455	112	12	,	,	PUNCT
eistud-23455	112	13	t.s	t.s	PROPN
eistud-23455	112	14	.	.	PROPN
eistud-23455	112	15	,	,	PUNCT
eistud-23455	112	16	veliyath	veliyath	PROPN
eistud-23455	112	17	,	,	PUNCT
eistud-23455	112	18	r.	r.	PROPN
eistud-23455	112	19	(	(	PUNCT
eistud-23455	112	20	2017	2017	NUM
eistud-23455	112	21	)	)	PUNCT
eistud-23455	112	22	.	.	PUNCT
eistud-23455	113	1	ownership	ownership	NOUN
eistud-23455	113	2	influences	influence	NOUN
eistud-23455	113	3	on	on	ADP
eistud-23455	113	4	corporate	corporate	ADJ
eistud-23455	113	5	social	social	ADJ
eistud-23455	113	6	responsibility	responsibility	NOUN
eistud-23455	113	7	in	in	ADP
eistud-23455	113	8	the	the	DET
eistud-23455	113	9	indian	indian	ADJ
eistud-23455	113	10	context	context	NOUN
eistud-23455	113	11	.	.	PUNCT
eistud-23455	114	1	asia	asia	PROPN
eistud-23455	114	2	pacific	pacific	PROPN
eistud-23455	114	3	journal	journal	PROPN
eistud-23455	114	4	of	of	ADP
eistud-23455	114	5	management	management	NOUN
eistud-23455	114	6	,	,	PUNCT
eistud-23455	114	7	35(4):1107	35(4):1107	PROPN
eistud-23455	114	8	-	-	SYM
eistud-23455	114	9	1136	1136	NUM
eistud-23455	114	10	,	,	PUNCT
eistud-23455	114	11	doi	doi	NOUN
eistud-23455	114	12	:	:	PUNCT
eistud-23455	114	13	10.1007/	10.1007/	NUM
eistud-23455	114	14	s10490	s10490	PROPN
eistud-23455	114	15	-	-	PUNCT
eistud-23455	114	16	017	017	NUM
eistud-23455	114	17	-	-	PUNCT
eistud-23455	114	18	9546	9546	NUM
eistud-23455	114	19	-	-	SYM
eistud-23455	114	20	8	8	NUM
eistud-23455	114	21	https://doi.org/10.1007/s10490017-9546-8	https://doi.org/10.1007/s10490017-9546-8	NOUN
eistud-23455	114	22	10	10	NUM
eistud-23455	114	23	.	.	PUNCT
eistud-23455	115	1	dam	dam	PROPN
eistud-23455	115	2	,	,	PUNCT
eistud-23455	115	3	l.	l.	PROPN
eistud-23455	115	4	,	,	PUNCT
eistud-23455	115	5	scholtens	scholtens	PROPN
eistud-23455	115	6	,	,	PUNCT
eistud-23455	115	7	b.	b.	PROPN
eistud-23455	115	8	(	(	PUNCT
eistud-23455	115	9	2012	2012	NUM
eistud-23455	115	10	)	)	PUNCT
eistud-23455	115	11	.	.	PUNCT
eistud-23455	116	1	does	do	VERB
eistud-23455	116	2	ownership	ownership	NOUN
eistud-23455	116	3	type	type	NOUN
eistud-23455	116	4	matter	matter	NOUN
eistud-23455	116	5	for	for	ADP
eistud-23455	116	6	corporate	corporate	ADJ
eistud-23455	116	7	social	social	ADJ
eistud-23455	116	8	responsibility	responsibility	NOUN
eistud-23455	116	9	?	?	PUNCT
eistud-23455	117	1	corporate	corporate	ADJ
eistud-23455	117	2	governance	governance	NOUN
eistud-23455	117	3	:	:	PUNCT
eistud-23455	117	4	an	an	DET
eistud-23455	117	5	international	international	ADJ
eistud-23455	117	6	review	review	NOUN
eistud-23455	117	7	,	,	PUNCT
eistud-23455	117	8	vol	vol	NOUN
eistud-23455	117	9	.	.	PROPN
eistud-23455	117	10	20	20	NUM
eistud-23455	117	11	,	,	PUNCT
eistud-23455	117	12	issue	issue	NOUN
eistud-23455	117	13	3	3	NUM
eistud-23455	117	14	,	,	PUNCT
eistud-23455	117	15	pp	pp	ADJ
eistud-23455	117	16	.	.	PUNCT
eistud-23455	118	1	233	233	NUM
eistud-23455	118	2	-	-	SYM
eistud-23455	118	3	252	252	NUM
eistud-23455	118	4	,	,	PUNCT
eistud-23455	118	5	2012	2012	NUM
eistud-23455	118	6	.	.	PUNCT
eistud-23455	119	1	available	available	ADJ
eistud-23455	119	2	at	at	ADP
eistud-23455	119	3	ssrn	ssrn	NOUN
eistud-23455	119	4	:	:	PUNCT
eistud-23455	119	5	https://ssrn.com/abstract=2042899	https://ssrn.com/abstract=2042899	NOUN
eistud-23455	119	6	or	or	CCONJ
eistud-23455	119	7	http://dx	http://dx	NOUN
eistud-23455	119	8	.	.	PUNCT
eistud-23455	120	1	doi.org/10.1111/j.1467-8683.2011.00907	doi.org/10.1111/j.1467-8683.2011.00907	PROPN
eistud-23455	120	2	.	.	PUNCT
eistud-23455	121	1	dias	dias	PROPN
eistud-23455	121	2	,	,	PUNCT
eistud-23455	121	3	a.	a.	PROPN
eistud-23455	121	4	,	,	PUNCT
eistud-23455	121	5	craig	craig	PROPN
eistud-23455	121	6	,	,	PUNCT
eistud-23455	121	7	r.	r.	PROPN
eistud-23455	121	8	(	(	PUNCT
eistud-23455	121	9	2017	2017	NUM
eistud-23455	121	10	)	)	PUNCT
eistud-23455	121	11	.	.	PUNCT
eistud-23455	122	1	corporate	corporate	ADJ
eistud-23455	122	2	governance	governance	NOUN
eistud-23455	122	3	effects	effect	NOUN
eistud-23455	122	4	on	on	ADP
eistud-23455	122	5	social	social	ADJ
eistud-23455	122	6	responsibility	responsibility	NOUN
eistud-23455	122	7	disclosures	disclosure	VERB
eistud-23455	122	8	australasian	australasian	ADJ
eistud-23455	122	9	accounting	accounting	NOUN
eistud-23455	122	10	,	,	PUNCT
eistud-23455	122	11	business	business	NOUN
eistud-23455	122	12	and	and	CCONJ
eistud-23455	122	13	finance	finance	NOUN
eistud-23455	122	14	journal	journal	NOUN
eistud-23455	122	15	,	,	PUNCT
eistud-23455	122	16	11(2):3	11(2):3	PROPN
eistud-23455	122	17	-	-	SYM
eistud-23455	122	18	22	22	NUM
eistud-23455	122	19	.	.	PUNCT
eistud-23455	123	1	https://doi.org/10.14453/aabfj.v11i2.2	https://doi.org/10.14453/aabfj.v11i2.2	PROPN
eistud-23455	123	2	dissanayake	dissanayake	PROPN
eistud-23455	123	3	,	,	PUNCT
eistud-23455	123	4	d.	d.	PROPN
eistud-23455	123	5	,tilt	,tilt	PROPN
eistud-23455	123	6	,	,	PUNCT
eistud-23455	123	7	c.	c.	PROPN
eistud-23455	123	8	,qian	,qian	PROPN
eistud-23455	123	9	,	,	PUNCT
eistud-23455	123	10	w.	w.	PROPN
eistud-23455	123	11	(	(	PUNCT
eistud-23455	123	12	2019	2019	NUM
eistud-23455	123	13	)	)	PUNCT
eistud-23455	123	14	.	.	PUNCT
eistud-23455	124	1	factorsinfluencing	factorsinfluence	VERB
eistud-23455	124	2	sustainability	sustainability	NOUN
eistud-23455	124	3	reporting	reporting	NOUN
eistud-23455	124	4	by	by	ADP
eistud-23455	124	5	sri	sri	PROPN
eistud-23455	124	6	lankan	lankan	PROPN
eistud-23455	124	7	companies	company	NOUN
eistud-23455	124	8	.	.	PUNCT
eistud-23455	125	1	pacific	pacific	PROPN
eistud-23455	125	2	accounting	accounting	PROPN
eistud-23455	125	3	review	review	PROPN
eistud-23455	125	4	,	,	PUNCT
eistud-23455	125	5	31(1	31(1	NUM
eistud-23455	125	6	):	):	PUNCT
eistud-23455	125	7	84109	84109	NUM
eistud-23455	125	8	.	.	PUNCT
eistud-23455	126	1	doi	doi	NOUN
eistud-23455	126	2	:	:	PUNCT
eistud-23455	126	3	10.1108	10.1108	NUM
eistud-23455	126	4	/	/	SYM
eistud-23455	126	5	par-10	par-10	PROPN
eistud-23455	126	6	-	-	PUNCT
eistud-23455	126	7	2017	2017	NUM
eistud-23455	126	8	-	-	PUNCT
eistud-23455	126	9	0085	0085	NUM
eistud-23455	127	1	https://doi	https://doi	PROPN
eistud-23455	127	2	.	.	PUNCT
eistud-23455	127	3	org/10.1108	org/10.1108	PROPN
eistud-23455	127	4	/	/	SYM
eistud-23455	127	5	par-10	par-10	PROPN
eistud-23455	127	6	-	-	PUNCT
eistud-23455	127	7	2017	2017	NUM
eistud-23455	127	8	-	-	PUNCT
eistud-23455	127	9	0085	0085	NUM
eistud-23455	127	10	el	el	PROPN
eistud-23455	127	11	-	-	PROPN
eistud-23455	127	12	bassiouny	bassiouny	PROPN
eistud-23455	127	13	,	,	PUNCT
eistud-23455	127	14	d.	d.	PROPN
eistud-23455	127	15	,	,	PUNCT
eistud-23455	127	16	el	el	PROPN
eistud-23455	127	17	-	-	PROPN
eistud-23455	127	18	bassiouny	bassiouny	PROPN
eistud-23455	127	19	,	,	PUNCT
eistud-23455	127	20	n.	n.	NOUN
eistud-23455	127	21	(	(	PUNCT
eistud-23455	127	22	2019	2019	NUM
eistud-23455	127	23	)	)	PUNCT
eistud-23455	127	24	.	.	PUNCT
eistud-23455	128	1	diversity	diversity	NOUN
eistud-23455	128	2	,	,	PUNCT
eistud-23455	128	3	corporate	corporate	ADJ
eistud-23455	128	4	governance	governance	NOUN
eistud-23455	128	5	and	and	CCONJ
eistud-23455	128	6	csr	csr	NOUN
eistud-23455	128	7	reporting	reporting	NOUN
eistud-23455	128	8	:	:	PUNCT
eistud-23455	128	9	a	a	DET
eistud-23455	128	10	comparative	comparative	ADJ
eistud-23455	128	11	analysis	analysis	NOUN
eistud-23455	128	12	between	between	ADP
eistud-23455	128	13	top	top	ADV
eistud-23455	128	14	-	-	PUNCT
eistud-23455	128	15	listed	list	VERB
eistud-23455	128	16	firms	firm	NOUN
eistud-23455	128	17	in	in	ADP
eistud-23455	128	18	egypt	egypt	PROPN
eistud-23455	128	19	,	,	PUNCT
eistud-23455	128	20	germany	germany	PROPN
eistud-23455	128	21	and	and	CCONJ
eistud-23455	128	22	the	the	DET
eistud-23455	128	23	usa	usa	PROPN
eistud-23455	128	24	.	.	PROPN
eistud-23455	128	25	management	management	NOUN
eistud-23455	128	26	of	of	ADP
eistud-23455	128	27	environmental	environmental	ADJ
eistud-23455	128	28	quality	quality	NOUN
eistud-23455	128	29	:	:	PUNCT
eistud-23455	128	30	an	an	DET
eistud-23455	128	31	international	international	ADJ
eistud-23455	128	32	journal	journal	NOUN
eistud-23455	128	33	,	,	PUNCT
eistud-23455	128	34	30(1):116136	30(1):116136	NUM
eistud-23455	128	35	.	.	PUNCT
eistud-23455	129	1	https://doi.org/10.1108/meq-12-2017-0150	https://doi.org/10.1108/meq-12-2017-0150	PROPN
eistud-23455	129	2	eng	eng	PROPN
eistud-23455	129	3	,	,	PUNCT
eistud-23455	129	4	l.l	l.l	PROPN
eistud-23455	129	5	.	.	PROPN
eistud-23455	129	6	,	,	PUNCT
eistud-23455	129	7	mak	mak	PROPN
eistud-23455	129	8	,	,	PUNCT
eistud-23455	129	9	y.t	y.t	PROPN
eistud-23455	129	10	.	.	PUNCT
eistud-23455	129	11	(	(	PUNCT
eistud-23455	129	12	2003	2003	NUM
eistud-23455	129	13	)	)	PUNCT
eistud-23455	129	14	.	.	PUNCT
eistud-23455	130	1	corporate	corporate	ADJ
eistud-23455	130	2	governance	governance	NOUN
eistud-23455	130	3	and	and	CCONJ
eistud-23455	130	4	voluntary	voluntary	ADJ
eistud-23455	130	5	disclosure	disclosure	NOUN
eistud-23455	130	6	.	.	PUNCT
eistud-23455	131	1	journal	journal	NOUN
eistud-23455	131	2	of	of	ADP
eistud-23455	131	3	accounting	accounting	NOUN
eistud-23455	131	4	and	and	CCONJ
eistud-23455	131	5	public	public	ADJ
eistud-23455	131	6	policy	policy	NOUN
eistud-23455	131	7	,	,	PUNCT
eistud-23455	131	8	22(4):325	22(4):325	PROPN
eistud-23455	131	9	-	-	PUNCT
eistud-23455	131	10	345	345	NUM
eistud-23455	131	11	.	.	PUNCT
eistud-23455	132	1	https://doi	https://doi	X
eistud-23455	132	2	.	.	PUNCT
eistud-23455	133	1	org/10.1016	org/10.1016	PROPN
eistud-23455	133	2	/	/	SYM
eistud-23455	133	3	s0278	s0278	NOUN
eistud-23455	133	4	-	-	PUNCT
eistud-23455	133	5	4254(03)00037	4254(03)00037	NUM
eistud-23455	133	6	-	-	PUNCT
eistud-23455	133	7	1	1	NUM
eistud-23455	133	8	fallah	fallah	ADJ
eistud-23455	133	9	,	,	PUNCT
eistud-23455	133	10	m.a	m.a	PROPN
eistud-23455	133	11	.	.	PROPN
eistud-23455	133	12	,	,	PUNCT
eistud-23455	133	13	mojarrad	mojarrad	PROPN
eistud-23455	133	14	,	,	PUNCT
eistud-23455	133	15	f.	f.	PROPN
eistud-23455	133	16	(	(	PUNCT
eistud-23455	133	17	2019	2019	NUM
eistud-23455	133	18	)	)	PUNCT
eistud-23455	133	19	.	.	PUNCT
eistud-23455	134	1	corporate	corporate	ADJ
eistud-23455	134	2	governance	governance	NOUN
eistud-23455	134	3	effects	effect	NOUN
eistud-23455	134	4	on	on	ADP
eistud-23455	134	5	corporate	corporate	ADJ
eistud-23455	134	6	social	social	ADJ
eistud-23455	134	7	responsibility	responsibility	NOUN
eistud-23455	134	8	disclosure	disclosure	NOUN
eistud-23455	134	9	:	:	PUNCT
eistud-23455	134	10	empirical	empirical	ADJ
eistud-23455	134	11	evidence	evidence	NOUN
eistud-23455	134	12	from	from	ADP
eistud-23455	134	13	heavy	heavy	ADJ
eistud-23455	134	14	-	-	PUNCT
eistud-23455	134	15	pollution	pollution	NOUN
eistud-23455	134	16	industries	industry	NOUN
eistud-23455	134	17	in	in	ADP
eistud-23455	134	18	iran	iran	PROPN
eistud-23455	134	19	.	.	PUNCT
eistud-23455	135	1	social	social	ADJ
eistud-23455	135	2	responsibility	responsibility	NOUN
eistud-23455	135	3	journal	journal	NOUN
eistud-23455	135	4	,	,	PUNCT
eistud-23455	135	5	15(2	15(2	NUM
eistud-23455	135	6	):	):	PUNCT
eistud-23455	135	7	208	208	NUM
eistud-23455	135	8	-	-	SYM
eistud-23455	135	9	225	225	NUM
eistud-23455	135	10	.	.	PUNCT
eistud-23455	136	1	https://doi.org/10.1108/srj-04-2017-0072	https://doi.org/10.1108/srj-04-2017-0072	AUX
eistud-23455	136	2	fuente	fuente	VERB
eistud-23455	136	3	j.a	j.a	PROPN
eistud-23455	136	4	.	.	PROPN
eistud-23455	136	5	,	,	PUNCT
eistud-23455	136	6	i.m	i.m	PROPN
eistud-23455	136	7	.	.	PUNCT
eistud-23455	136	8	garcía	garcía	ADJ
eistud-23455	136	9	-	-	PUNCT
eistud-23455	136	10	sánchez	sánchez	PROPN
eistud-23455	136	11	i.m	i.m	PROPN
eistud-23455	136	12	.	.	PROPN
eistud-23455	136	13	,	,	PUNCT
eistud-23455	136	14	m.b	m.b	PROPN
eistud-23455	136	15	.	.	PROPN
eistud-23455	136	16	lozano	lozano	PROPN
eistud-23455	136	17	m.b	m.b	PROPN
eistud-23455	136	18	.	.	PROPN
eistud-23455	136	19	(	(	PUNCT
eistud-23455	136	20	2017	2017	NUM
eistud-23455	136	21	)	)	PUNCT
eistud-23455	136	22	.	.	PUNCT
eistud-23455	137	1	the	the	DET
eistud-23455	137	2	role	role	NOUN
eistud-23455	137	3	of	of	ADP
eistud-23455	137	4	the	the	DET
eistud-23455	137	5	board	board	NOUN
eistud-23455	137	6	of	of	ADP
eistud-23455	137	7	directors	director	NOUN
eistud-23455	137	8	in	in	ADP
eistud-23455	137	9	the	the	DET
eistud-23455	137	10	107	107	NUM
eistud-23455	137	11	european	european	ADJ
eistud-23455	137	12	integrat	integrat	NOUN
eistud-23455	137	13	ion	ion	NOUN
eistud-23455	137	14	studies	study	NOUN
eistud-23455	137	15	2019/13	2019/13	NUM
eistud-23455	137	16	adoption	adoption	NOUN
eistud-23455	137	17	of	of	ADP
eistud-23455	137	18	gri	gri	PROPN
eistud-23455	137	19	guidelines	guideline	NOUN
eistud-23455	137	20	for	for	ADP
eistud-23455	137	21	the	the	DET
eistud-23455	137	22	disclosure	disclosure	NOUN
eistud-23455	137	23	of	of	ADP
eistud-23455	137	24	csr	csr	NOUN
eistud-23455	137	25	information	information	NOUN
eistud-23455	137	26	.	.	PUNCT
eistud-23455	138	1	journal	journal	NOUN
eistud-23455	138	2	of	of	ADP
eistud-23455	138	3	cleaner	clean	ADJ
eistud-23455	138	4	production	production	NOUN
eistud-23455	138	5	,	,	PUNCT
eistud-23455	138	6	141:.737750	141:.737750	NUM
eistud-23455	138	7	.	.	PUNCT
eistud-23455	139	1	https://doi.org/10.1016/j.jclepro.2016.09.155	https://doi.org/10.1016/j.jclepro.2016.09.155	PROPN
eistud-23455	139	2	guo	guo	PROPN
eistud-23455	139	3	,	,	PUNCT
eistud-23455	139	4	m.y	m.y	PROPN
eistud-23455	139	5	.	.	PROPN
eistud-23455	139	6	,	,	PUNCT
eistud-23455	139	7	hu	hu	PROPN
eistud-23455	139	8	,	,	PUNCT
eistud-23455	139	9	y.f	y.f	PROPN
eistud-23455	139	10	.	.	PROPN
eistud-23455	139	11	,	,	PUNCT
eistud-23455	139	12	zhang	zhang	PROPN
eistud-23455	139	13	,	,	PUNCT
eistud-23455	139	14	y.	y.	PROPN
eistud-23455	139	15	,	,	PUNCT
eistud-23455	139	16	tian	tian	PROPN
eistud-23455	139	17	,	,	PUNCT
eistud-23455	139	18	f.	f.	PROPN
eistud-23455	139	19	(	(	PUNCT
eistud-23455	139	20	2019	2019	NUM
eistud-23455	139	21	)	)	PUNCT
eistud-23455	139	22	.	.	PUNCT
eistud-23455	140	1	stateowned	stateowne	VERB
eistud-23455	140	2	shareholding	shareholding	NOUN
eistud-23455	140	3	and	and	CCONJ
eistud-23455	140	4	csr	csr	NOUN
eistud-23455	140	5	:	:	PUNCT
eistud-23455	140	6	do	do	AUX
eistud-23455	140	7	multiple	multiple	ADJ
eistud-23455	140	8	financing	financing	NOUN
eistud-23455	140	9	methods	method	NOUN
eistud-23455	140	10	matter	matter	VERB
eistud-23455	140	11	?	?	PUNCT
eistud-23455	141	1	evidence	evidence	NOUN
eistud-23455	141	2	from	from	ADP
eistud-23455	141	3	china	china	PROPN
eistud-23455	141	4	.	.	PUNCT
eistud-23455	142	1	sustainability	sustainability	NOUN
eistud-23455	142	2	,	,	PUNCT
eistud-23455	142	3	11(5	11(5	NUM
eistud-23455	142	4	)	)	PUNCT
eistud-23455	142	5	.	.	PUNCT
eistud-23455	143	1	article	article	NOUN
eistud-23455	143	2	number	number	NOUN
eistud-23455	143	3	:	:	PUNCT
eistud-23455	143	4	1292	1292	NUM
eistud-23455	143	5	.	.	PUNCT
eistud-23455	144	1	doi	doi	NOUN
eistud-23455	144	2	:	:	PUNCT
eistud-23455	144	3	10.3390/	10.3390/	NUM
eistud-23455	144	4	su11051292	su11051292	NOUN
eistud-23455	144	5	https://doi.org/10.3390/su11051292	https://doi.org/10.3390/su11051292	NUM
eistud-23455	144	6	habbash	habbash	NOUN
eistud-23455	144	7	,	,	PUNCT
eistud-23455	144	8	m.	m.	NOUN
eistud-23455	144	9	,	,	PUNCT
eistud-23455	144	10	(	(	PUNCT
eistud-23455	144	11	2016	2016	NUM
eistud-23455	144	12	)	)	PUNCT
eistud-23455	144	13	.	.	PUNCT
eistud-23455	145	1	corporate	corporate	ADJ
eistud-23455	145	2	governance	governance	NOUN
eistud-23455	145	3	and	and	CCONJ
eistud-23455	145	4	corporate	corporate	ADJ
eistud-23455	145	5	social	social	ADJ
eistud-23455	145	6	responsibility	responsibility	NOUN
eistud-23455	145	7	disclosure	disclosure	NOUN
eistud-23455	145	8	:	:	PUNCT
eistud-23455	145	9	evidence	evidence	NOUN
eistud-23455	145	10	from	from	ADP
eistud-23455	145	11	saudi	saudi	PROPN
eistud-23455	145	12	arabia	arabia	PROPN
eistud-23455	145	13	.	.	PUNCT
eistud-23455	146	1	social	social	ADJ
eistud-23455	146	2	responsibility	responsibility	NOUN
eistud-23455	146	3	journal	journal	NOUN
eistud-23455	146	4	,	,	PUNCT
eistud-23455	146	5	12(4):740754	12(4):740754	NUM
eistud-23455	146	6	.	.	PUNCT
eistud-23455	147	1	https://doi.org/10.1108/srj-07-2015-0088	https://doi.org/10.1108/srj-07-2015-0088	PROPN
eistud-23455	147	2	khan	khan	PROPN
eistud-23455	147	3	,	,	PUNCT
eistud-23455	147	4	a.	a.	NOUN
eistud-23455	147	5	,	,	PUNCT
eistud-23455	147	6	muttakin	muttakin	NOUN
eistud-23455	147	7	,	,	PUNCT
eistud-23455	147	8	m.	m.	NOUN
eistud-23455	147	9	,	,	PUNCT
eistud-23455	147	10	b.	b.	PROPN
eistud-23455	147	11	,	,	PUNCT
eistud-23455	147	12	siddiqui	siddiqui	PROPN
eistud-23455	147	13	,	,	PUNCT
eistud-23455	147	14	j.	j.	PROPN
eistud-23455	147	15	(	(	PUNCT
eistud-23455	147	16	2012	2012	NUM
eistud-23455	147	17	)	)	PUNCT
eistud-23455	147	18	.	.	PUNCT
eistud-23455	148	1	corporate	corporate	ADJ
eistud-23455	148	2	governance	governance	NOUN
eistud-23455	148	3	and	and	CCONJ
eistud-23455	148	4	corporate	corporate	ADJ
eistud-23455	148	5	social	social	ADJ
eistud-23455	148	6	responsibility	responsibility	NOUN
eistud-23455	148	7	disclosures	disclosure	NOUN
eistud-23455	148	8	:	:	PUNCT
eistud-23455	148	9	evidence	evidence	NOUN
eistud-23455	148	10	from	from	ADP
eistud-23455	148	11	an	an	DET
eistud-23455	148	12	emerging	emerge	VERB
eistud-23455	148	13	economy	economy	NOUN
eistud-23455	148	14	(	(	PUNCT
eistud-23455	148	15	may	may	PROPN
eistud-23455	148	16	4	4	NUM
eistud-23455	148	17	,	,	PUNCT
eistud-23455	148	18	2012	2012	NUM
eistud-23455	148	19	)	)	PUNCT
eistud-23455	148	20	.	.	PUNCT
eistud-23455	149	1	journal	journal	PROPN
eistud-23455	149	2	of	of	ADP
eistud-23455	149	3	business	business	NOUN
eistud-23455	149	4	ethics	ethic	NOUN
eistud-23455	149	5	,	,	PUNCT
eistud-23455	149	6	2012	2012	NUM
eistud-23455	149	7	.	.	PUNCT
eistud-23455	150	1	available	available	ADJ
eistud-23455	150	2	at	at	ADP
eistud-23455	150	3	ssrn	ssrn	PROPN
eistud-23455	150	4	:	:	PUNCT
eistud-23455	150	5	https://ssrn.com/abstract=2051064	https://ssrn.com/abstract=2051064	PROPN
eistud-23455	150	6	https://doi.org/10.2139/ssrn.2050630	https://doi.org/10.2139/ssrn.2050630	PROPN
eistud-23455	150	7	khan	khan	PROPN
eistud-23455	150	8	,	,	PUNCT
eistud-23455	150	9	f.u	f.u	PROPN
eistud-23455	150	10	.	.	PROPN
eistud-23455	150	11	,zhang	,zhang	PROPN
eistud-23455	150	12	,	,	PUNCT
eistud-23455	150	13	j.r	j.r	PROPN
eistud-23455	150	14	.	.	PROPN
eistud-23455	150	15	,	,	PUNCT
eistud-23455	150	16	usman	usman	PROPN
eistud-23455	150	17	,	,	PUNCT
eistud-23455	150	18	m.	m.	NOUN
eistud-23455	150	19	,	,	PUNCT
eistud-23455	150	20	badulescu	badulescu	NOUN
eistud-23455	150	21	,	,	PUNCT
eistud-23455	150	22	a.	a.	NOUN
eistud-23455	150	23	,sial	,sial	PROPN
eistud-23455	150	24	,	,	PUNCT
eistud-23455	150	25	m.s	m.s	PROPN
eistud-23455	150	26	.	.	PROPN
eistud-23455	150	27	(	(	PUNCT
eistud-23455	150	28	2018	2018	NUM
eistud-23455	150	29	)	)	PUNCT
eistud-23455	150	30	.	.	PUNCT
eistud-23455	151	1	ownership	ownership	NOUN
eistud-23455	151	2	reduction	reduction	NOUN
eistud-23455	151	3	in	in	ADP
eistud-23455	151	4	state	state	NOUN
eistud-23455	151	5	-	-	PUNCT
eistud-23455	151	6	owned	own	VERB
eistud-23455	151	7	enterprises	enterprise	NOUN
eistud-23455	151	8	and	and	CCONJ
eistud-23455	151	9	corporate	corporate	ADJ
eistud-23455	151	10	social	social	ADJ
eistud-23455	151	11	responsibility	responsibility	NOUN
eistud-23455	151	12	:	:	PUNCT
eistud-23455	151	13	perspective	perspective	NOUN
eistud-23455	151	14	from	from	ADP
eistud-23455	151	15	secondary	secondary	ADJ
eistud-23455	151	16	privatization	privatization	NOUN
eistud-23455	151	17	in	in	ADP
eistud-23455	151	18	china	china	PROPN
eistud-23455	151	19	.	.	PUNCT
eistud-23455	152	1	sustainability	sustainability	NOUN
eistud-23455	152	2	,	,	PUNCT
eistud-23455	152	3	11(4	11(4	NUM
eistud-23455	152	4	):	):	PUNCT
eistud-23455	152	5	article	article	NOUN
eistud-23455	152	6	number	number	NOUN
eistud-23455	152	7	:	:	PUNCT
eistud-23455	152	8	1008	1008	NUM
eistud-23455	152	9	.	.	PUNCT
eistud-23455	153	1	doi	doi	NOUN
eistud-23455	153	2	:	:	PUNCT
eistud-23455	153	3	10.3390/	10.3390/	NUM
eistud-23455	153	4	su11041008	su11041008	PROPN
eistud-23455	153	5	https://doi.org/10.3390/su11041008	https://doi.org/10.3390/su11041008	PROPN
eistud-23455	153	6	li	li	PROPN
eistud-23455	153	7	,	,	PUNCT
eistud-23455	153	8	w.	w.	PROPN
eistud-23455	153	9	&	&	CCONJ
eistud-23455	153	10	zhang	zhang	PROPN
eistud-23455	153	11	,	,	PUNCT
eistud-23455	153	12	r.	r.	PROPN
eistud-23455	153	13	j.	j.	PROPN
eistud-23455	153	14	(	(	PUNCT
eistud-23455	153	15	2010	2010	NUM
eistud-23455	153	16	)	)	PUNCT
eistud-23455	153	17	.	.	PUNCT
eistud-23455	154	1	corporate	corporate	ADJ
eistud-23455	154	2	social	social	ADJ
eistud-23455	154	3	responsibility	responsibility	NOUN
eistud-23455	154	4	,	,	PUNCT
eistud-23455	154	5	ownership	ownership	NOUN
eistud-23455	154	6	structure	structure	NOUN
eistud-23455	154	7	,	,	PUNCT
eistud-23455	154	8	and	and	CCONJ
eistud-23455	154	9	political	political	ADJ
eistud-23455	154	10	interference	interference	NOUN
eistud-23455	154	11	:	:	PUNCT
eistud-23455	154	12	evidence	evidence	NOUN
eistud-23455	154	13	from	from	ADP
eistud-23455	154	14	china	china	PROPN
eistud-23455	154	15	.	.	PUNCT
eistud-23455	155	1	business	business	NOUN
eistud-23455	155	2	ethics	ethic	NOUN
eistud-23455	155	3	,	,	PUNCT
eistud-23455	155	4	96	96	NUM
eistud-23455	155	5	:	:	PUNCT
eistud-23455	155	6	631	631	NUM
eistud-23455	155	7	.	.	PUNCT
eistud-23455	156	1	https://doi.org/10.1007/s10551-010-0488-z	https://doi.org/10.1007/s10551-010-0488-z	PROPN
eistud-23455	156	2	lo	lo	PROPN
eistud-23455	156	3	,	,	PUNCT
eistud-23455	156	4	shih	shih	NOUN
eistud-23455	156	5	-	-	PUNCT
eistud-23455	156	6	fang	fang	PROPN
eistud-23455	156	7	&	&	CCONJ
eistud-23455	156	8	sheu	sheu	PROPN
eistud-23455	156	9	,	,	PUNCT
eistud-23455	156	10	her	her	PROPN
eistud-23455	156	11	-	-	PUNCT
eistud-23455	156	12	jiun	jiun	ADJ
eistud-23455	156	13	.	.	PUNCT
eistud-23455	157	1	(	(	PUNCT
eistud-23455	157	2	2007	2007	NUM
eistud-23455	157	3	)	)	PUNCT
eistud-23455	157	4	.	.	PUNCT
eistud-23455	158	1	is	be	AUX
eistud-23455	158	2	corporate	corporate	ADJ
eistud-23455	158	3	sustainability	sustainability	NOUN
eistud-23455	158	4	a	a	DET
eistud-23455	158	5	value	value	NOUN
eistud-23455	158	6	-	-	PUNCT
eistud-23455	158	7	increasing	increase	VERB
eistud-23455	158	8	strategy	strategy	NOUN
eistud-23455	158	9	for	for	ADP
eistud-23455	158	10	business	business	NOUN
eistud-23455	158	11	?	?	PUNCT
eistud-23455	159	1	corporate	corporate	ADJ
eistud-23455	159	2	governance	governance	NOUN
eistud-23455	159	3	:	:	PUNCT
eistud-23455	159	4	an	an	DET
eistud-23455	159	5	international	international	ADJ
eistud-23455	159	6	review	review	NOUN
eistud-23455	159	7	.	.	PUNCT
eistud-23455	160	1	15	15	NUM
eistud-23455	160	2	.	.	X
eistud-23455	160	3	345	345	NUM
eistud-23455	160	4	-	-	SYM
eistud-23455	160	5	358	358	NUM
eistud-23455	160	6	.	.	PUNCT
eistud-23455	160	7	10.1111	10.1111	NUM
eistud-23455	160	8	/	/	SYM
eistud-23455	160	9	j.1467	j.1467	NOUN
eistud-23455	160	10	-	-	PUNCT
eistud-23455	160	11	8683.2007.00565	8683.2007.00565	NUM
eistud-23455	160	12	.	.	PUNCT
eistud-23455	161	1	https://doi.org/10.1111/j.1467-8683.2007.00565.x	https://doi.org/10.1111/j.1467-8683.2007.00565.x	PROPN
eistud-23455	161	2	majumder	majumder	NOUN
eistud-23455	161	3	,	,	PUNCT
eistud-23455	161	4	m.t.h	m.t.h	PROPN
eistud-23455	161	5	.	.	PROPN
eistud-23455	161	6	,	,	PUNCT
eistud-23455	161	7	li	li	PROPN
eistud-23455	161	8	,	,	PUNCT
eistud-23455	161	9	x.j	x.j	PROPN
eistud-23455	161	10	.	.	PROPN
eistud-23455	161	11	,	,	PUNCT
eistud-23455	161	12	akter	akter	PROPN
eistud-23455	161	13	,	,	PUNCT
eistud-23455	161	14	a.	a.	NOUN
eistud-23455	161	15	,begum	,begum	PUNCT
eistud-23455	161	16	,	,	PUNCT
eistud-23455	161	17	m.	m.	NOUN
eistud-23455	161	18	(	(	PUNCT
eistud-23455	161	19	2019	2019	NUM
eistud-23455	161	20	)	)	PUNCT
eistud-23455	161	21	.	.	PUNCT
eistud-23455	162	1	corporate	corporate	ADJ
eistud-23455	162	2	attributes	attribute	NOUN
eistud-23455	162	3	and	and	CCONJ
eistud-23455	162	4	corporate	corporate	ADJ
eistud-23455	162	5	social	social	ADJ
eistud-23455	162	6	disclosures	disclosure	NOUN
eistud-23455	162	7	:	:	PUNCT
eistud-23455	162	8	a	a	DET
eistud-23455	162	9	meta	meta	ADJ
eistud-23455	162	10	-	-	ADJ
eistud-23455	162	11	analytical	analytical	ADJ
eistud-23455	162	12	review	review	NOUN
eistud-23455	162	13	.	.	PUNCT
eistud-23455	163	1	international	international	ADJ
eistud-23455	163	2	journal	journal	PROPN
eistud-23455	163	3	of	of	ADP
eistud-23455	163	4	law	law	NOUN
eistud-23455	163	5	and	and	CCONJ
eistud-23455	163	6	management	management	NOUN
eistud-23455	163	7	,	,	PUNCT
eistud-23455	163	8	61(1):45	61(1):45	PROPN
eistud-23455	163	9	-	-	PUNCT
eistud-23455	163	10	72	72	NUM
eistud-23455	163	11	.	.	PUNCT
eistud-23455	164	1	doi	doi	NOUN
eistud-23455	164	2	:	:	PUNCT
eistud-23455	164	3	10.1108/	10.1108/	NUM
eistud-23455	164	4	ijlma-02	ijlma-02	PROPN
eistud-23455	164	5	-	-	PUNCT
eistud-23455	164	6	2018	2018	NUM
eistud-23455	164	7	-	-	PUNCT
eistud-23455	164	8	0023	0023	NUM
eistud-23455	164	9	https://doi.org/10.1108/ijlma-02-2018-0023	https://doi.org/10.1108/ijlma-02-2018-0023	NOUN
eistud-23455	164	10	soliman	soliman	NOUN
eistud-23455	164	11	,	,	PUNCT
eistud-23455	164	12	m.	m.	NOUN
eistud-23455	164	13	m.	m.	NOUN
eistud-23455	164	14	,	,	PUNCT
eistud-23455	164	15	el	el	PROPN
eistud-23455	164	16	din	din	PROPN
eistud-23455	164	17	,	,	PUNCT
eistud-23455	164	18	m.	m.	NOUN
eistud-23455	164	19	,	,	PUNCT
eistud-23455	164	20	sakr	sakr	NOUN
eistud-23455	164	21	.	.	PUNCT
eistud-23455	165	1	a.	a.	NOUN
eistud-23455	165	2	(	(	PUNCT
eistud-23455	165	3	2013	2013	NUM
eistud-23455	165	4	)	)	PUNCT
eistud-23455	165	5	.	.	PUNCT
eistud-23455	166	1	ownership	ownership	NOUN
eistud-23455	166	2	structure	structure	NOUN
eistud-23455	166	3	and	and	CCONJ
eistud-23455	166	4	corporate	corporate	ADJ
eistud-23455	166	5	social	social	ADJ
eistud-23455	166	6	responsibility	responsibility	NOUN
eistud-23455	166	7	(	(	PUNCT
eistud-23455	166	8	csr	csr	NOUN
eistud-23455	166	9	):	):	PUNCT
eistud-23455	166	10	an	an	DET
eistud-23455	166	11	empirical	empirical	ADJ
eistud-23455	166	12	study	study	NOUN
eistud-23455	166	13	of	of	ADP
eistud-23455	166	14	the	the	DET
eistud-23455	166	15	listed	list	VERB
eistud-23455	166	16	companies	company	NOUN
eistud-23455	166	17	in	in	ADP
eistud-23455	166	18	egypt	egypt	PROPN
eistud-23455	166	19	.	.	PUNCT
eistud-23455	167	1	available	available	ADJ
eistud-23455	167	2	at	at	ADP
eistud-23455	167	3	ssrn	ssrn	NOUN
eistud-23455	167	4	:	:	PUNCT
eistud-23455	167	5	https://ssrn.com/	https://ssrn.com/	ADJ
eistud-23455	167	6	abstract=2257816	abstract=2257816	PROPN
eistud-23455	167	7	or	or	CCONJ
eistud-23455	167	8	http://dx.doi.org/10.2139/	http://dx.doi.org/10.2139/	PROPN
eistud-23455	167	9	ssrn.2257816	ssrn.2257816	PROPN
eistud-23455	167	10	https://doi.org/10.2139/ssrn.2257816	https://doi.org/10.2139/ssrn.2257816	NOUN
eistud-23455	167	11	suttipun	suttipun	NOUN
eistud-23455	167	12	,	,	PUNCT
eistud-23455	167	13	m.	m.	NOUN
eistud-23455	167	14	,	,	PUNCT
eistud-23455	167	15	bomlai	bomlai	PROPN
eistud-23455	167	16	,	,	PUNCT
eistud-23455	167	17	a.	a.	NOUN
eistud-23455	167	18	(	(	PUNCT
eistud-23455	167	19	2019	2019	NUM
eistud-23455	167	20	)	)	PUNCT
eistud-23455	167	21	.	.	PUNCT
eistud-23455	168	1	the	the	DET
eistud-23455	168	2	relationship	relationship	NOUN
eistud-23455	168	3	between	between	ADP
eistud-23455	168	4	corporate	corporate	ADJ
eistud-23455	168	5	governance	governance	NOUN
eistud-23455	168	6	and	and	CCONJ
eistud-23455	168	7	integrated	integrated	ADJ
eistud-23455	168	8	repoering	repoering	NOUN
eistud-23455	168	9	:	:	PUNCT
eistud-23455	168	10	thai	thai	ADJ
eistud-23455	168	11	evidence	evidence	NOUN
eistud-23455	168	12	.	.	PUNCT
eistud-23455	169	1	international	international	ADJ
eistud-23455	169	2	journal	journal	PROPN
eistud-23455	169	3	of	of	ADP
eistud-23455	169	4	business	business	NOUN
eistud-23455	169	5	and	and	CCONJ
eistud-23455	169	6	society	society	NOUN
eistud-23455	169	7	,	,	PUNCT
eistud-23455	169	8	20(1	20(1	NUM
eistud-23455	169	9	):	):	PUNCT
eistud-23455	169	10	348	348	NUM
eistud-23455	169	11	-	-	SYM
eistud-23455	169	12	364	364	NUM
eistud-23455	169	13	.	.	PUNCT
eistud-23455	170	1	suyono	suyono	PROPN
eistud-23455	170	2	,	,	PUNCT
eistud-23455	170	3	e.	e.	PROPN
eistud-23455	170	4	,	,	PUNCT
eistud-23455	170	5	farooque	farooque	PROPN
eistud-23455	170	6	,	,	PUNCT
eistud-23455	170	7	o.a	o.a	PROPN
eistud-23455	170	8	.	.	PROPN
eistud-23455	170	9	(	(	PUNCT
eistud-23455	170	10	2018	2018	NUM
eistud-23455	170	11	)	)	PUNCT
eistud-23455	170	12	.	.	PUNCT
eistud-23455	171	1	do	do	AUX
eistud-23455	171	2	governance	governance	NOUN
eistud-23455	171	3	mechanisms	mechanism	NOUN
eistud-23455	171	4	deter	deter	VERB
eistud-23455	171	5	earnings	earning	NOUN
eistud-23455	171	6	management	management	NOUN
eistud-23455	171	7	and	and	CCONJ
eistud-23455	171	8	promote	promote	VERB
eistud-23455	171	9	corporate	corporate	ADJ
eistud-23455	171	10	social	social	ADJ
eistud-23455	171	11	responsibility	responsibility	NOUN
eistud-23455	171	12	?	?	PUNCT
eistud-23455	172	1	accounting	accounting	NOUN
eistud-23455	172	2	research	research	NOUN
eistud-23455	172	3	journal	journal	NOUN
eistud-23455	172	4	,	,	PUNCT
eistud-23455	172	5	31(3):479	31(3):479	PROPN
eistud-23455	172	6	-	-	SYM
eistud-23455	172	7	495	495	NUM
eistud-23455	172	8	https://doi	https://doi	PROPN
eistud-23455	172	9	.	.	PUNCT
eistud-23455	173	1	org/10.1108	org/10.1108	PROPN
eistud-23455	173	2	/	/	SYM
eistud-23455	173	3	arj-09	arj-09	PROPN
eistud-23455	173	4	-	-	PUNCT
eistud-23455	173	5	2015	2015	NUM
eistud-23455	173	6	-	-	PUNCT
eistud-23455	173	7	0117	0117	NUM
eistud-23455	173	8	about	about	ADP
eistud-23455	173	9	the	the	DET
eistud-23455	173	10	authors	author	NOUN
eistud-23455	173	11	irina	irina	PROPN
eistud-23455	173	12	glushkova	glushkova	PROPN
eistud-23455	173	13	ma	ma	PROPN
eistud-23455	173	14	tallinn	tallinn	PROPN
eistud-23455	173	15	university	university	PROPN
eistud-23455	173	16	of	of	ADP
eistud-23455	173	17	technology	technology	NOUN
eistud-23455	173	18	fields	field	NOUN
eistud-23455	173	19	of	of	ADP
eistud-23455	173	20	research	research	NOUN
eistud-23455	173	21	interests	interest	NOUN
eistud-23455	173	22	csr	csr	X
eistud-23455	173	23	accounting	accounting	NOUN
eistud-23455	173	24	and	and	CCONJ
eistud-23455	173	25	reporting	report	VERB
eistud-23455	173	26	address	address	NOUN
eistud-23455	173	27	akadeemia	akadeemia	ADP
eistud-23455	173	28	tee	tee	NOUN
eistud-23455	173	29	3	3	NUM
eistud-23455	173	30	,	,	PUNCT
eistud-23455	173	31	tallinn	tallinn	PROPN
eistud-23455	173	32	12618	12618	NUM
eistud-23455	173	33	,	,	PUNCT
eistud-23455	173	34	estonia	estonia	PROPN
eistud-23455	173	35	e	e	NOUN
eistud-23455	173	36	-	-	NOUN
eistud-23455	173	37	mail	mail	NOUN
eistud-23455	173	38	:	:	PUNCT
eistud-23455	173	39	natalja.gurvits@taltech.ee	natalja.gurvits@taltech.ee	PROPN
eistud-23455	173	40	natalie	natalie	PROPN
eistud-23455	173	41	aleksandra	aleksandra	PROPN
eistud-23455	173	42	gurvits	gurvits	PROPN
eistud-23455	173	43	-	-	PUNCT
eistud-23455	173	44	suits	suit	NOUN
eistud-23455	173	45	phd	phd	PROPN
eistud-23455	173	46	tallinn	tallinn	PROPN
eistud-23455	173	47	university	university	PROPN
eistud-23455	173	48	of	of	ADP
eistud-23455	173	49	technology	technology	NOUN
eistud-23455	173	50	fields	field	NOUN
eistud-23455	173	51	of	of	ADP
eistud-23455	173	52	research	research	NOUN
eistud-23455	173	53	interests	interest	NOUN
eistud-23455	173	54	csr	csr	PROPN
eistud-23455	173	55	,	,	PUNCT
eistud-23455	173	56	accounting	accounting	NOUN
eistud-23455	173	57	and	and	CCONJ
eistud-23455	173	58	business	business	NOUN
eistud-23455	173	59	ethics	ethic	NOUN
eistud-23455	173	60	,	,	PUNCT
eistud-23455	173	61	sustainability	sustainability	NOUN
eistud-23455	173	62	accounting	accounting	NOUN
eistud-23455	173	63	and	and	CCONJ
eistud-23455	173	64	reporting	report	VERB
eistud-23455	173	65	address	address	NOUN
eistud-23455	173	66	akadeemia	akadeemia	ADP
eistud-23455	173	67	tee	tee	NOUN
eistud-23455	173	68	3	3	NUM
eistud-23455	173	69	,	,	PUNCT
eistud-23455	173	70	tallinn	tallinn	PROPN
eistud-23455	173	71	12618	12618	NUM
eistud-23455	173	72	,	,	PUNCT
eistud-23455	173	73	estonia	estonia	PROPN
eistud-23455	173	74	ph	ph	VERB
eistud-23455	173	75	.	.	PUNCT
eistud-23455	174	1	+	+	CCONJ
eistud-23455	175	1	372	372	NUM
eistud-23455	175	2	6	6	NUM
eistud-23455	175	3	204	204	NUM
eistud-23455	175	4	007	007	NUM
eistud-23455	175	5	e	e	NOUN
eistud-23455	175	6	-	-	NOUN
eistud-23455	175	7	mail	mail	NOUN
eistud-23455	175	8	:	:	PUNCT
eistud-23455	175	9	natalja.gurvits@taltech.ee	natalja.gurvits@taltech.ee	NOUN