id	sid	tid	token	lemma	pos
eistud-31241	1	1	european	european	ADJ
eistud-31241	1	2	integrat	integrat	PROPN
eistud-31241	1	3	ion	ion	NOUN
eistud-31241	1	4	studies2022/16	studies2022/16	NOUN
eistud-31241	1	5	78	78	NUM
eistud-31241	1	6	abstract	abstract	ADJ
eistud-31241	1	7	decade	decade	NOUN
eistud-31241	1	8	of	of	ADP
eistud-31241	1	9	sustainability	sustainability	NOUN
eistud-31241	1	10	reporting	reporting	NOUN
eistud-31241	1	11	in	in	ADP
eistud-31241	1	12	eu	eu	ADJ
eistud-31241	1	13	:	:	PUNCT
eistud-31241	1	14	main	main	ADJ
eistud-31241	1	15	changes	change	NOUN
eistud-31241	1	16	and	and	CCONJ
eistud-31241	1	17	trends	trend	NOUN
eistud-31241	1	18	.	.	PUNCT
eistud-31241	2	1	case	case	NOUN
eistud-31241	2	2	of	of	ADP
eistud-31241	2	3	companies	company	NOUN
eistud-31241	2	4	listed	list	VERB
eistud-31241	2	5	on	on	ADP
eistud-31241	2	6	nasdaq	nasdaq	PROPN
eistud-31241	2	7	omx	omx	PROPN
eistud-31241	2	8	baltic	baltic	ADJ
eistud-31241	2	9	main	main	ADJ
eistud-31241	2	10	list	list	NOUN
eistud-31241	2	11	http://dx.doi.org/10.5755/j01.eis.1.16.31241	http://dx.doi.org/10.5755/j01.eis.1.16.31241	VERB
eistud-31241	2	12	natalie	natalie	PROPN
eistud-31241	2	13	aleksandra	aleksandra	PROPN
eistud-31241	2	14	gurvitš	gurvitš	PROPN
eistud-31241	2	15	-	-	PUNCT
eistud-31241	2	16	suits	suit	NOUN
eistud-31241	2	17	tallinn	tallinn	PROPN
eistud-31241	2	18	university	university	PROPN
eistud-31241	2	19	of	of	ADP
eistud-31241	2	20	technology	technology	PROPN
eistud-31241	2	21	,	,	PUNCT
eistud-31241	2	22	estonia	estonia	PROPN
eistud-31241	2	23	inna	inna	PROPN
eistud-31241	2	24	sidorova	sidorova	PROPN
eistud-31241	2	25	acma	acma	PROPN
eistud-31241	2	26	/	/	SYM
eistud-31241	2	27	cgma	cgma	PROPN
eistud-31241	2	28	,	,	PUNCT
eistud-31241	2	29	estonia	estonia	PROPN
eistud-31241	2	30	european	european	ADJ
eistud-31241	2	31	integration	integration	PROPN
eistud-31241	2	32	studies	study	NOUN
eistud-31241	2	33	no	no	INTJ
eistud-31241	2	34	.	.	PUNCT
eistud-31241	3	1	16	16	NUM
eistud-31241	3	2	/	/	SYM
eistud-31241	3	3	2022	2022	NUM
eistud-31241	3	4	,	,	PUNCT
eistud-31241	3	5	pp	pp	ADJ
eistud-31241	3	6	.	.	PUNCT
eistud-31241	4	1	78	78	NUM
eistud-31241	4	2	-	-	SYM
eistud-31241	4	3	86	86	NUM
eistud-31241	4	4	doi.org/10.5755/j01.eis.0.16.31241	doi.org/10.5755/j01.eis.0.16.31241	NOUN
eistud-31241	4	5	submitted	submit	VERB
eistud-31241	4	6	03/2022	03/2022	NOUN
eistud-31241	4	7	accepted	accept	VERB
eistud-31241	4	8	for	for	ADP
eistud-31241	4	9	publication	publication	NOUN
eistud-31241	4	10	06/2022	06/2022	NOUN
eistud-31241	4	11	decade	decade	NOUN
eistud-31241	4	12	of	of	ADP
eistud-31241	4	13	sustainability	sustainability	NOUN
eistud-31241	4	14	reporting	reporting	NOUN
eistud-31241	4	15	in	in	ADP
eistud-31241	4	16	eu	eu	ADJ
eistud-31241	4	17	:	:	PUNCT
eistud-31241	4	18	main	main	ADJ
eistud-31241	4	19	changes	change	NOUN
eistud-31241	4	20	and	and	CCONJ
eistud-31241	4	21	trends	trend	NOUN
eistud-31241	4	22	.	.	PUNCT
eistud-31241	5	1	case	case	NOUN
eistud-31241	5	2	of	of	ADP
eistud-31241	5	3	companies	company	NOUN
eistud-31241	5	4	listed	list	VERB
eistud-31241	5	5	on	on	ADP
eistud-31241	5	6	nasdaq	nasdaq	PROPN
eistud-31241	5	7	omx	omx	PROPN
eistud-31241	5	8	baltic	baltic	ADJ
eistud-31241	5	9	main	main	ADJ
eistud-31241	5	10	list	list	NOUN
eistud-31241	5	11	eis	eis	PROPN
eistud-31241	5	12	16/2022	16/2022	NUM
eistud-31241	5	13	recent	recent	ADJ
eistud-31241	5	14	decades	decade	NOUN
eistud-31241	5	15	have	have	AUX
eistud-31241	5	16	shown	show	VERB
eistud-31241	5	17	an	an	DET
eistud-31241	5	18	increasing	increase	VERB
eistud-31241	5	19	importance	importance	NOUN
eistud-31241	5	20	of	of	ADP
eistud-31241	5	21	sustainability	sustainability	NOUN
eistud-31241	5	22	reporting	report	VERB
eistud-31241	5	23	worldwide	worldwide	ADV
eistud-31241	5	24	(	(	PUNCT
eistud-31241	5	25	fernan	fernan	NOUN
eistud-31241	5	26	-	-	PUNCT
eistud-31241	5	27	dez	dez	NOUN
eistud-31241	5	28	-	-	PUNCT
eistud-31241	5	29	feijoo	feijoo	NOUN
eistud-31241	5	30	et	et	PROPN
eistud-31241	5	31	al	al	PROPN
eistud-31241	5	32	.	.	PROPN
eistud-31241	5	33	,	,	PUNCT
eistud-31241	5	34	2014	2014	NUM
eistud-31241	5	35	)	)	PUNCT
eistud-31241	5	36	and	and	CCONJ
eistud-31241	5	37	as	as	ADP
eistud-31241	5	38	a	a	DET
eistud-31241	5	39	result	result	NOUN
eistud-31241	5	40	significant	significant	ADJ
eistud-31241	5	41	developments	development	NOUN
eistud-31241	5	42	of	of	ADP
eistud-31241	5	43	corporate	corporate	ADJ
eistud-31241	5	44	sustainability	sustainability	NOUN
eistud-31241	5	45	reporting	reporting	NOUN
eistud-31241	5	46	frameworks	framework	NOUN
eistud-31241	5	47	(	(	PUNCT
eistud-31241	5	48	kücükgül	kücükgül	NOUN
eistud-31241	5	49	et	et	PROPN
eistud-31241	5	50	al	al	PROPN
eistud-31241	5	51	,	,	PUNCT
eistud-31241	5	52	2022	2022	NUM
eistud-31241	5	53	)	)	PUNCT
eistud-31241	5	54	.	.	PUNCT
eistud-31241	6	1	nowadays	nowadays	ADV
eistud-31241	6	2	the	the	DET
eistud-31241	6	3	eu	eu	PROPN
eistud-31241	6	4	law	law	NOUN
eistud-31241	6	5	requires	require	VERB
eistud-31241	6	6	certain	certain	ADJ
eistud-31241	6	7	large	large	ADJ
eistud-31241	6	8	companies	company	NOUN
eistud-31241	6	9	to	to	PART
eistud-31241	6	10	disclose	disclose	VERB
eistud-31241	6	11	information	information	NOUN
eistud-31241	6	12	regarding	regard	VERB
eistud-31241	6	13	the	the	DET
eistud-31241	6	14	way	way	NOUN
eistud-31241	6	15	they	they	PRON
eistud-31241	6	16	operate	operate	VERB
eistud-31241	6	17	and	and	CCONJ
eistud-31241	6	18	manage	manage	VERB
eistud-31241	6	19	social	social	ADJ
eistud-31241	6	20	and	and	CCONJ
eistud-31241	6	21	environmental	environmental	ADJ
eistud-31241	6	22	challenges	challenge	NOUN
eistud-31241	6	23	,	,	PUNCT
eistud-31241	6	24	(	(	PUNCT
eistud-31241	6	25	european	european	PROPN
eistud-31241	6	26	com	com	NOUN
eistud-31241	6	27	-	-	PUNCT
eistud-31241	6	28	mission	mission	NOUN
eistud-31241	6	29	,	,	PUNCT
eistud-31241	6	30	2021	2021	NUM
eistud-31241	6	31	)	)	PUNCT
eistud-31241	6	32	thus	thus	ADV
eistud-31241	6	33	making	make	VERB
eistud-31241	6	34	corporate	corporate	ADJ
eistud-31241	6	35	sustainability	sustainability	NOUN
eistud-31241	6	36	reporting	report	VERB
eistud-31241	6	37	a	a	DET
eistud-31241	6	38	powerful	powerful	ADJ
eistud-31241	6	39	communication	communication	NOUN
eistud-31241	6	40	tool	tool	NOUN
eistud-31241	6	41	contributing	contribute	VERB
eistud-31241	6	42	to	to	ADP
eistud-31241	6	43	transparency	transparency	NOUN
eistud-31241	6	44	and	and	CCONJ
eistud-31241	6	45	accountability	accountability	NOUN
eistud-31241	6	46	of	of	ADP
eistud-31241	6	47	businesses	business	NOUN
eistud-31241	6	48	.	.	PUNCT
eistud-31241	7	1	the	the	DET
eistud-31241	7	2	main	main	ADJ
eistud-31241	7	3	aim	aim	NOUN
eistud-31241	7	4	of	of	ADP
eistud-31241	7	5	this	this	DET
eistud-31241	7	6	article	article	NOUN
eistud-31241	7	7	is	be	AUX
eistud-31241	7	8	to	to	PART
eistud-31241	7	9	investigate	investigate	VERB
eistud-31241	7	10	whether	whether	SCONJ
eistud-31241	7	11	sustainability	sustainability	NOUN
eistud-31241	7	12	reporting	reporting	NOUN
eistud-31241	7	13	has	have	AUX
eistud-31241	7	14	become	become	VERB
eistud-31241	7	15	a	a	DET
eistud-31241	7	16	common	common	ADJ
eistud-31241	7	17	practice	practice	NOUN
eistud-31241	7	18	among	among	ADP
eistud-31241	7	19	commercial	commercial	ADJ
eistud-31241	7	20	organisations	organisation	NOUN
eistud-31241	7	21	and	and	CCONJ
eistud-31241	7	22	find	find	VERB
eistud-31241	7	23	out	out	ADP
eistud-31241	7	24	the	the	DET
eistud-31241	7	25	main	main	ADJ
eistud-31241	7	26	features	feature	NOUN
eistud-31241	7	27	of	of	ADP
eistud-31241	7	28	the	the	DET
eistud-31241	7	29	elements	element	NOUN
eistud-31241	7	30	that	that	PRON
eistud-31241	7	31	are	be	AUX
eistud-31241	7	32	being	be	AUX
eistud-31241	7	33	disclosed	disclose	VERB
eistud-31241	7	34	.	.	PUNCT
eistud-31241	8	1	this	this	DET
eistud-31241	8	2	study	study	NOUN
eistud-31241	8	3	fills	fill	VERB
eistud-31241	8	4	a	a	DET
eistud-31241	8	5	gap	gap	NOUN
eistud-31241	8	6	in	in	ADP
eistud-31241	8	7	determining	determine	VERB
eistud-31241	8	8	the	the	DET
eistud-31241	8	9	main	main	ADJ
eistud-31241	8	10	changes	change	NOUN
eistud-31241	8	11	and	and	CCONJ
eistud-31241	8	12	trends	trend	NOUN
eistud-31241	8	13	in	in	ADP
eistud-31241	8	14	sustainability	sustainability	NOUN
eistud-31241	8	15	reporting	reporting	NOUN
eistud-31241	8	16	within	within	ADP
eistud-31241	8	17	baltic	baltic	ADJ
eistud-31241	8	18	countries	country	NOUN
eistud-31241	8	19	.	.	PUNCT
eistud-31241	9	1	the	the	DET
eistud-31241	9	2	main	main	ADJ
eistud-31241	9	3	aim	aim	NOUN
eistud-31241	9	4	of	of	ADP
eistud-31241	9	5	this	this	DET
eistud-31241	9	6	article	article	NOUN
eistud-31241	9	7	is	be	AUX
eistud-31241	9	8	to	to	PART
eistud-31241	9	9	determine	determine	VERB
eistud-31241	9	10	whether	whether	SCONJ
eistud-31241	9	11	sustainability	sustainability	NOUN
eistud-31241	9	12	reporting	reporting	NOUN
eistud-31241	9	13	has	have	AUX
eistud-31241	9	14	become	become	VERB
eistud-31241	9	15	a	a	DET
eistud-31241	9	16	common	common	ADJ
eistud-31241	9	17	practice	practice	NOUN
eistud-31241	9	18	among	among	ADP
eistud-31241	9	19	commercial	commercial	ADJ
eistud-31241	9	20	organisations	organisation	NOUN
eistud-31241	9	21	and	and	CCONJ
eistud-31241	9	22	establish	establish	VERB
eistud-31241	9	23	main	main	ADJ
eistud-31241	9	24	trends	trend	NOUN
eistud-31241	9	25	and	and	CCONJ
eistud-31241	9	26	features	feature	NOUN
eistud-31241	9	27	of	of	ADP
eistud-31241	9	28	disclosed	disclose	VERB
eistud-31241	9	29	items	item	NOUN
eistud-31241	9	30	.	.	PUNCT
eistud-31241	10	1	main	main	ADJ
eistud-31241	10	2	results	result	NOUN
eistud-31241	10	3	of	of	ADP
eistud-31241	10	4	the	the	DET
eistud-31241	10	5	study	study	NOUN
eistud-31241	10	6	reveal	reveal	VERB
eistud-31241	10	7	that	that	SCONJ
eistud-31241	10	8	non	non	ADJ
eistud-31241	10	9	-	-	ADJ
eistud-31241	10	10	financial	financial	ADJ
eistud-31241	10	11	disclosures	disclosure	NOUN
eistud-31241	10	12	are	be	AUX
eistud-31241	10	13	being	be	AUX
eistud-31241	10	14	actively	actively	ADV
eistud-31241	10	15	implemented	implement	VERB
eistud-31241	10	16	by	by	ADP
eistud-31241	10	17	the	the	DET
eistud-31241	10	18	companies	company	NOUN
eistud-31241	10	19	who	who	PRON
eistud-31241	10	20	publish	publish	VERB
eistud-31241	10	21	such	such	ADJ
eistud-31241	10	22	disclosures	disclosure	NOUN
eistud-31241	10	23	in	in	ADP
eistud-31241	10	24	dedicated	dedicated	ADJ
eistud-31241	10	25	sections	section	NOUN
eistud-31241	10	26	of	of	ADP
eistud-31241	10	27	annual	annual	ADJ
eistud-31241	10	28	financial	financial	ADJ
eistud-31241	10	29	reports	report	NOUN
eistud-31241	10	30	.	.	PUNCT
eistud-31241	11	1	however	however	ADV
eistud-31241	11	2	,	,	PUNCT
eistud-31241	11	3	the	the	DET
eistud-31241	11	4	number	number	NOUN
eistud-31241	11	5	of	of	ADP
eistud-31241	11	6	standalone	standalone	ADJ
eistud-31241	11	7	sustainability	sustainability	NOUN
eistud-31241	11	8	reports	report	NOUN
eistud-31241	11	9	still	still	ADV
eistud-31241	11	10	remains	remain	VERB
eistud-31241	11	11	low	low	ADJ
eistud-31241	11	12	.	.	PUNCT
eistud-31241	12	1	it	it	PRON
eistud-31241	12	2	has	have	AUX
eistud-31241	12	3	also	also	ADV
eistud-31241	12	4	been	be	AUX
eistud-31241	12	5	established	establish	VERB
eistud-31241	12	6	that	that	SCONJ
eistud-31241	12	7	the	the	DET
eistud-31241	12	8	most	most	ADV
eistud-31241	12	9	common	common	ADJ
eistud-31241	12	10	non	non	ADJ
eistud-31241	12	11	-	-	ADJ
eistud-31241	12	12	financial	financial	ADJ
eistud-31241	12	13	disclosures	disclosure	NOUN
eistud-31241	12	14	are	be	AUX
eistud-31241	12	15	:	:	PUNCT
eistud-31241	12	16	personnel	personnel	NOUN
eistud-31241	12	17	related	relate	VERB
eistud-31241	12	18	policies	policy	NOUN
eistud-31241	12	19	,	,	PUNCT
eistud-31241	12	20	client	client	NOUN
eistud-31241	12	21	-	-	PUNCT
eistud-31241	12	22	oriented	orient	VERB
eistud-31241	12	23	strategy	strategy	NOUN
eistud-31241	12	24	,	,	PUNCT
eistud-31241	12	25	iso	iso	NOUN
eistud-31241	12	26	certificates	certificate	NOUN
eistud-31241	12	27	held	hold	VERB
eistud-31241	12	28	by	by	ADP
eistud-31241	12	29	the	the	DET
eistud-31241	12	30	respective	respective	ADJ
eistud-31241	12	31	organisations	organisation	NOUN
eistud-31241	12	32	,	,	PUNCT
eistud-31241	12	33	emas	emas	PROPN
eistud-31241	12	34	registration	registration	NOUN
eistud-31241	12	35	,	,	PUNCT
eistud-31241	12	36	sdg	sdg	NOUN
eistud-31241	12	37	and	and	CCONJ
eistud-31241	12	38	gri	gri	PROPN
eistud-31241	12	39	referring	refer	VERB
eistud-31241	12	40	.	.	PUNCT
eistud-31241	13	1	authors	author	NOUN
eistud-31241	13	2	believe	believe	VERB
eistud-31241	13	3	that	that	SCONJ
eistud-31241	13	4	the	the	DET
eistud-31241	13	5	main	main	ADJ
eistud-31241	13	6	reason	reason	NOUN
eistud-31241	13	7	for	for	ADP
eistud-31241	13	8	slow	slow	ADJ
eistud-31241	13	9	growth	growth	NOUN
eistud-31241	13	10	of	of	ADP
eistud-31241	13	11	standalone	standalone	ADJ
eistud-31241	13	12	sustainability	sustainability	NOUN
eistud-31241	13	13	reports	report	NOUN
eistud-31241	13	14	is	be	AUX
eistud-31241	13	15	a	a	DET
eistud-31241	13	16	lack	lack	NOUN
eistud-31241	13	17	of	of	ADP
eistud-31241	13	18	well	well	ADV
eistud-31241	13	19	-	-	PUNCT
eistud-31241	13	20	defined	define	VERB
eistud-31241	13	21	,	,	PUNCT
eistud-31241	13	22	universal	universal	ADJ
eistud-31241	13	23	,	,	PUNCT
eistud-31241	13	24	worldwide	worldwide	ADV
eistud-31241	13	25	accepted	accepted	ADJ
eistud-31241	13	26	standards	standard	NOUN
eistud-31241	13	27	.	.	PUNCT
eistud-31241	14	1	the	the	DET
eistud-31241	14	2	results	result	NOUN
eistud-31241	14	3	of	of	ADP
eistud-31241	14	4	this	this	DET
eistud-31241	14	5	research	research	NOUN
eistud-31241	14	6	are	be	AUX
eistud-31241	14	7	completely	completely	ADV
eistud-31241	14	8	in	in	ADP
eistud-31241	14	9	line	line	NOUN
eistud-31241	14	10	with	with	ADP
eistud-31241	14	11	latest	late	ADJ
eistud-31241	14	12	developments	development	NOUN
eistud-31241	14	13	within	within	ADP
eistud-31241	14	14	the	the	DET
eistud-31241	14	15	iasb	iasb	NOUN
eistud-31241	14	16	,	,	PUNCT
eistud-31241	14	17	confirming	confirm	VERB
eistud-31241	14	18	that	that	SCONJ
eistud-31241	14	19	there	there	PRON
eistud-31241	14	20	is	be	VERB
eistud-31241	14	21	a	a	DET
eistud-31241	14	22	definitive	definitive	ADJ
eistud-31241	14	23	need	need	NOUN
eistud-31241	14	24	for	for	ADP
eistud-31241	14	25	international	international	ADJ
eistud-31241	14	26	sustainability	sustainability	NOUN
eistud-31241	14	27	reporting	reporting	NOUN
eistud-31241	14	28	standards	standard	NOUN
eistud-31241	14	29	which	which	PRON
eistud-31241	14	30	will	will	AUX
eistud-31241	14	31	add	add	VERB
eistud-31241	14	32	to	to	ADP
eistud-31241	14	33	the	the	DET
eistud-31241	14	34	transparency	transparency	NOUN
eistud-31241	14	35	,	,	PUNCT
eistud-31241	14	36	credibility	credibility	NOUN
eistud-31241	14	37	and	and	CCONJ
eistud-31241	14	38	comparability	comparability	NOUN
eistud-31241	14	39	of	of	ADP
eistud-31241	14	40	non	non	ADJ
eistud-31241	14	41	-	-	ADJ
eistud-31241	14	42	financial	financial	ADJ
eistud-31241	14	43	reporting	reporting	NOUN
eistud-31241	14	44	.	.	PUNCT
eistud-31241	15	1	these	these	DET
eistud-31241	15	2	standards	standard	NOUN
eistud-31241	15	3	will	will	AUX
eistud-31241	15	4	provide	provide	VERB
eistud-31241	15	5	companies	company	NOUN
eistud-31241	15	6	with	with	ADP
eistud-31241	15	7	a	a	DET
eistud-31241	15	8	new	new	ADJ
eistud-31241	15	9	starting	starting	NOUN
eistud-31241	15	10	point	point	NOUN
eistud-31241	15	11	in	in	ADP
eistud-31241	15	12	preparation	preparation	NOUN
eistud-31241	15	13	of	of	ADP
eistud-31241	15	14	non	non	ADJ
eistud-31241	15	15	-	-	ADJ
eistud-31241	15	16	financial	financial	ADJ
eistud-31241	15	17	reports	report	NOUN
eistud-31241	15	18	and	and	CCONJ
eistud-31241	15	19	make	make	VERB
eistud-31241	15	20	it	it	PRON
eistud-31241	15	21	easier	easy	ADJ
eistud-31241	15	22	for	for	SCONJ
eistud-31241	15	23	stakeholders	stakeholder	NOUN
eistud-31241	15	24	to	to	PART
eistud-31241	15	25	make	make	VERB
eistud-31241	15	26	decisions	decision	NOUN
eistud-31241	15	27	based	base	VERB
eistud-31241	15	28	on	on	ADP
eistud-31241	15	29	the	the	DET
eistud-31241	15	30	information	information	NOUN
eistud-31241	15	31	presented	present	VERB
eistud-31241	15	32	.	.	PUNCT
eistud-31241	16	1	authors	author	NOUN
eistud-31241	16	2	believe	believe	VERB
eistud-31241	16	3	that	that	SCONJ
eistud-31241	16	4	this	this	DET
eistud-31241	16	5	survey	survey	NOUN
eistud-31241	16	6	would	would	AUX
eistud-31241	16	7	contribute	contribute	VERB
eistud-31241	16	8	to	to	ADP
eistud-31241	16	9	the	the	DET
eistud-31241	16	10	current	current	ADJ
eistud-31241	16	11	sustainability	sustainability	NOUN
eistud-31241	16	12	reporting	reporting	NOUN
eistud-31241	16	13	practices	practice	NOUN
eistud-31241	16	14	among	among	ADP
eistud-31241	16	15	companies	company	NOUN
eistud-31241	16	16	and	and	CCONJ
eistud-31241	16	17	serve	serve	VERB
eistud-31241	16	18	as	as	ADP
eistud-31241	16	19	a	a	DET
eistud-31241	16	20	basis	basis	NOUN
eistud-31241	16	21	for	for	ADP
eistud-31241	16	22	those	those	PRON
eistud-31241	16	23	searching	search	VERB
eistud-31241	16	24	for	for	ADP
eistud-31241	16	25	the	the	DET
eistud-31241	16	26	optimal	optimal	ADJ
eistud-31241	16	27	reporting	reporting	NOUN
eistud-31241	16	28	tool	tool	NOUN
eistud-31241	16	29	.	.	PUNCT
eistud-31241	17	1	also	also	ADV
eistud-31241	17	2	,	,	PUNCT
eistud-31241	17	3	it	it	PRON
eistud-31241	17	4	would	would	AUX
eistud-31241	17	5	shed	shed	VERB
eistud-31241	17	6	light	light	NOUN
eistud-31241	17	7	on	on	ADP
eistud-31241	17	8	the	the	DET
eistud-31241	17	9	importance	importance	NOUN
eistud-31241	17	10	of	of	ADP
eistud-31241	17	11	implementing	implement	VERB
eistud-31241	17	12	international	international	ADJ
eistud-31241	17	13	sustainability	sustainability	NOUN
eistud-31241	17	14	reporting	reporting	NOUN
eistud-31241	17	15	standards	standard	NOUN
eistud-31241	17	16	highlighting	highlight	VERB
eistud-31241	17	17	main	main	ADJ
eistud-31241	17	18	obstacles	obstacle	NOUN
eistud-31241	17	19	,	,	PUNCT
eistud-31241	17	20	benefits	benefit	NOUN
eistud-31241	17	21	and	and	CCONJ
eistud-31241	17	22	paths	path	NOUN
eistud-31241	17	23	for	for	ADP
eistud-31241	17	24	future	future	ADJ
eistud-31241	17	25	developments	development	NOUN
eistud-31241	17	26	.	.	PUNCT
eistud-31241	18	1	keywords	keyword	NOUN
eistud-31241	18	2	:	:	PUNCT
eistud-31241	18	3	corporate	corporate	ADJ
eistud-31241	18	4	social	social	ADJ
eistud-31241	18	5	responsibility	responsibility	NOUN
eistud-31241	18	6	,	,	PUNCT
eistud-31241	18	7	esg	esg	PROPN
eistud-31241	18	8	,	,	PUNCT
eistud-31241	18	9	eu	eu	PROPN
eistud-31241	18	10	directive	directive	PROPN
eistud-31241	18	11	2014/95eu	2014/95eu	NUM
eistud-31241	18	12	,	,	PUNCT
eistud-31241	18	13	non	non	ADJ
eistud-31241	18	14	-	-	ADJ
eistud-31241	18	15	financial	financial	ADJ
eistud-31241	18	16	reporting	reporting	NOUN
eistud-31241	18	17	,	,	PUNCT
eistud-31241	18	18	sustainability	sustainability	NOUN
eistud-31241	18	19	reporting	reporting	NOUN
eistud-31241	18	20	,	,	PUNCT
eistud-31241	18	21	sdg	sdg	NOUN
eistud-31241	18	22	.	.	PUNCT
eistud-31241	19	1	79	79	NUM
eistud-31241	19	2	european	european	ADJ
eistud-31241	19	3	integrat	integrat	NOUN
eistud-31241	19	4	ion	ion	NOUN
eistud-31241	19	5	studies	study	NOUN
eistud-31241	19	6	2022/16	2022/16	PROPN
eistud-31241	19	7	introductionrecent	introductionrecent	ADJ
eistud-31241	19	8	decades	decade	NOUN
eistud-31241	19	9	have	have	AUX
eistud-31241	19	10	shown	show	VERB
eistud-31241	19	11	an	an	DET
eistud-31241	19	12	increasing	increase	VERB
eistud-31241	19	13	importance	importance	NOUN
eistud-31241	19	14	of	of	ADP
eistud-31241	19	15	sustainability	sustainability	NOUN
eistud-31241	19	16	reporting	report	VERB
eistud-31241	19	17	worldwide	worldwide	ADV
eistud-31241	19	18	(	(	PUNCT
eistud-31241	19	19	fernandez	fernandez	NOUN
eistud-31241	19	20	-	-	PUNCT
eistud-31241	19	21	feijoo	feijoo	NOUN
eistud-31241	19	22	et	et	PROPN
eistud-31241	19	23	al	al	PROPN
eistud-31241	19	24	.	.	PROPN
eistud-31241	19	25	,	,	PUNCT
eistud-31241	19	26	2014	2014	NUM
eistud-31241	19	27	)	)	PUNCT
eistud-31241	19	28	and	and	CCONJ
eistud-31241	19	29	as	as	ADP
eistud-31241	19	30	a	a	DET
eistud-31241	19	31	result	result	NOUN
eistud-31241	19	32	significant	significant	ADJ
eistud-31241	19	33	developments	development	NOUN
eistud-31241	19	34	of	of	ADP
eistud-31241	19	35	corporate	corporate	ADJ
eistud-31241	19	36	sustainability	sustainability	NOUN
eistud-31241	19	37	reporting	reporting	NOUN
eistud-31241	19	38	frameworks	framework	NOUN
eistud-31241	19	39	(	(	PUNCT
eistud-31241	19	40	kücükgül	kücükgül	NOUN
eistud-31241	19	41	et	et	PROPN
eistud-31241	19	42	al	al	PROPN
eistud-31241	19	43	,	,	PUNCT
eistud-31241	19	44	2022	2022	NUM
eistud-31241	19	45	)	)	PUNCT
eistud-31241	19	46	.	.	PUNCT
eistud-31241	20	1	nowadays	nowadays	ADV
eistud-31241	20	2	the	the	DET
eistud-31241	20	3	eu	eu	PROPN
eistud-31241	20	4	law	law	NOUN
eistud-31241	20	5	requires	require	VERB
eistud-31241	20	6	certain	certain	ADJ
eistud-31241	20	7	large	large	ADJ
eistud-31241	20	8	companies	company	NOUN
eistud-31241	20	9	to	to	PART
eistud-31241	20	10	disclose	disclose	VERB
eistud-31241	20	11	information	information	NOUN
eistud-31241	20	12	regarding	regard	VERB
eistud-31241	20	13	the	the	DET
eistud-31241	20	14	way	way	NOUN
eistud-31241	20	15	they	they	PRON
eistud-31241	20	16	operate	operate	VERB
eistud-31241	20	17	and	and	CCONJ
eistud-31241	20	18	manage	manage	VERB
eistud-31241	20	19	social	social	ADJ
eistud-31241	20	20	and	and	CCONJ
eistud-31241	20	21	environmental	environmental	ADJ
eistud-31241	20	22	challenges	challenge	NOUN
eistud-31241	20	23	.	.	PUNCT
eistud-31241	21	1	(	(	PUNCT
eistud-31241	21	2	european	european	PROPN
eistud-31241	21	3	commission	commission	PROPN
eistud-31241	21	4	,	,	PUNCT
eistud-31241	21	5	2021	2021	NUM
eistud-31241	21	6	)	)	PUNCT
eistud-31241	21	7	thus	thus	ADV
eistud-31241	21	8	making	make	VERB
eistud-31241	21	9	corporate	corporate	ADJ
eistud-31241	21	10	sustainability	sustainability	NOUN
eistud-31241	21	11	reporting	report	VERB
eistud-31241	21	12	a	a	DET
eistud-31241	21	13	powerful	powerful	ADJ
eistud-31241	21	14	communication	communication	NOUN
eistud-31241	21	15	tool	tool	NOUN
eistud-31241	21	16	contributing	contribute	VERB
eistud-31241	21	17	to	to	ADP
eistud-31241	21	18	transparency	transparency	NOUN
eistud-31241	21	19	and	and	CCONJ
eistud-31241	21	20	accountability	accountability	NOUN
eistud-31241	21	21	of	of	ADP
eistud-31241	21	22	businesses	business	NOUN
eistud-31241	21	23	.	.	PUNCT
eistud-31241	22	1	the	the	DET
eistud-31241	22	2	kpmg	kpmg	PROPN
eistud-31241	22	3	survey	survey	NOUN
eistud-31241	22	4	of	of	ADP
eistud-31241	22	5	corporate	corporate	ADJ
eistud-31241	22	6	responsibility	responsibility	NOUN
eistud-31241	22	7	reporting	report	VERB
eistud-31241	22	8	conducted	conduct	VERB
eistud-31241	22	9	in	in	ADP
eistud-31241	22	10	2020	2020	NUM
eistud-31241	22	11	revealed	reveal	VERB
eistud-31241	22	12	that	that	SCONJ
eistud-31241	22	13	there	there	PRON
eistud-31241	22	14	is	be	VERB
eistud-31241	22	15	a	a	DET
eistud-31241	22	16	growing	grow	VERB
eistud-31241	22	17	trend	trend	NOUN
eistud-31241	22	18	in	in	ADP
eistud-31241	22	19	csr	csr	NOUN
eistud-31241	22	20	reporting	report	VERB
eistud-31241	22	21	all	all	ADV
eistud-31241	22	22	over	over	ADP
eistud-31241	22	23	the	the	DET
eistud-31241	22	24	world	world	NOUN
eistud-31241	22	25	–	–	PUNCT
eistud-31241	22	26	80	80	NUM
eistud-31241	22	27	%	%	NOUN
eistud-31241	22	28	of	of	ADP
eistud-31241	22	29	companies	company	NOUN
eistud-31241	22	30	worldwide	worldwide	ADV
eistud-31241	22	31	are	be	AUX
eistud-31241	22	32	reporting	report	VERB
eistud-31241	22	33	on	on	ADP
eistud-31241	22	34	sustainability	sustainability	NOUN
eistud-31241	22	35	,	,	PUNCT
eistud-31241	22	36	with	with	ADP
eistud-31241	22	37	the	the	DET
eistud-31241	22	38	highest	high	ADJ
eistud-31241	22	39	reporting	reporting	NOUN
eistud-31241	22	40	rate	rate	NOUN
eistud-31241	22	41	observed	observe	VERB
eistud-31241	22	42	in	in	ADP
eistud-31241	22	43	north	north	PROPN
eistud-31241	22	44	america	america	PROPN
eistud-31241	22	45	(	(	PUNCT
eistud-31241	22	46	90	90	NUM
eistud-31241	22	47	%	%	NOUN
eistud-31241	22	48	of	of	ADP
eistud-31241	22	49	companies	company	NOUN
eistud-31241	22	50	)	)	PUNCT
eistud-31241	22	51	and	and	CCONJ
eistud-31241	22	52	the	the	DET
eistud-31241	22	53	highest	high	ADJ
eistud-31241	22	54	growth	growth	NOUN
eistud-31241	22	55	since	since	SCONJ
eistud-31241	22	56	2017	2017	NUM
eistud-31241	22	57	observed	observe	VERB
eistud-31241	22	58	in	in	ADP
eistud-31241	22	59	france	france	PROPN
eistud-31241	22	60	,	,	PUNCT
eistud-31241	22	61	india	india	PROPN
eistud-31241	22	62	,	,	PUNCT
eistud-31241	22	63	malaysia	malaysia	PROPN
eistud-31241	22	64	and	and	CCONJ
eistud-31241	22	65	japan	japan	PROPN
eistud-31241	22	66	(	(	PUNCT
eistud-31241	22	67	kpmg	kpmg	PROPN
eistud-31241	22	68	,	,	PUNCT
eistud-31241	22	69	2020	2020	NUM
eistud-31241	22	70	)	)	PUNCT
eistud-31241	22	71	.	.	PUNCT
eistud-31241	23	1	the	the	DET
eistud-31241	23	2	survey	survey	NOUN
eistud-31241	23	3	also	also	ADV
eistud-31241	23	4	revealed	reveal	VERB
eistud-31241	23	5	that	that	SCONJ
eistud-31241	23	6	the	the	DET
eistud-31241	23	7	americas	america	NOUN
eistud-31241	23	8	are	be	AUX
eistud-31241	23	9	still	still	ADV
eistud-31241	23	10	playing	play	VERB
eistud-31241	23	11	a	a	DET
eistud-31241	23	12	leading	lead	VERB
eistud-31241	23	13	role	role	NOUN
eistud-31241	23	14	in	in	ADP
eistud-31241	23	15	sustainability	sustainability	NOUN
eistud-31241	23	16	reporting	reporting	NOUN
eistud-31241	23	17	,	,	PUNCT
eistud-31241	23	18	whereas	whereas	SCONJ
eistud-31241	23	19	rates	rate	NOUN
eistud-31241	23	20	have	have	AUX
eistud-31241	23	21	remained	remain	VERB
eistud-31241	23	22	static	static	ADJ
eistud-31241	23	23	in	in	ADP
eistud-31241	23	24	europe	europe	PROPN
eistud-31241	23	25	since	since	SCONJ
eistud-31241	23	26	2017	2017	NUM
eistud-31241	23	27	.	.	PUNCT
eistud-31241	24	1	however	however	ADV
eistud-31241	24	2	,	,	PUNCT
eistud-31241	24	3	almost	almost	ADV
eistud-31241	24	4	all	all	PRON
eistud-31241	24	5	industry	industry	NOUN
eistud-31241	24	6	sectors	sector	NOUN
eistud-31241	24	7	worldwide	worldwide	ADV
eistud-31241	24	8	exceed	exceed	VERB
eistud-31241	24	9	70	70	NUM
eistud-31241	24	10	%	%	NOUN
eistud-31241	24	11	reporting	reporting	NOUN
eistud-31241	24	12	rate	rate	NOUN
eistud-31241	24	13	(	(	PUNCT
eistud-31241	24	14	kpmg	kpmg	PROPN
eistud-31241	24	15	,	,	PUNCT
eistud-31241	24	16	2020	2020	NUM
eistud-31241	24	17	)	)	PUNCT
eistud-31241	24	18	.	.	PUNCT
eistud-31241	25	1	according	accord	VERB
eistud-31241	25	2	to	to	ADP
eistud-31241	25	3	the	the	DET
eistud-31241	25	4	kpmg	kpmg	PROPN
eistud-31241	25	5	survey	survey	NOUN
eistud-31241	25	6	,	,	PUNCT
eistud-31241	25	7	the	the	DET
eistud-31241	25	8	underlying	underlie	VERB
eistud-31241	25	9	trend	trend	NOUN
eistud-31241	25	10	for	for	SCONJ
eistud-31241	25	11	companies	company	NOUN
eistud-31241	25	12	to	to	PART
eistud-31241	25	13	include	include	VERB
eistud-31241	25	14	sustainability	sustainability	NOUN
eistud-31241	25	15	information	information	NOUN
eistud-31241	25	16	in	in	ADP
eistud-31241	25	17	their	their	PRON
eistud-31241	25	18	annual	annual	ADJ
eistud-31241	25	19	reports	report	NOUN
eistud-31241	25	20	remains	remain	VERB
eistud-31241	25	21	static	static	ADJ
eistud-31241	25	22	and	and	CCONJ
eistud-31241	25	23	most	most	ADV
eistud-31241	25	24	common	common	ADJ
eistud-31241	25	25	for	for	ADP
eistud-31241	25	26	pakistan	pakistan	PROPN
eistud-31241	25	27	and	and	CCONJ
eistud-31241	25	28	finland	finland	PROPN
eistud-31241	25	29	.	.	PUNCT
eistud-31241	26	1	it	it	PRON
eistud-31241	26	2	is	be	AUX
eistud-31241	26	3	also	also	ADV
eistud-31241	26	4	worth	worth	ADJ
eistud-31241	26	5	noting	note	VERB
eistud-31241	26	6	that	that	SCONJ
eistud-31241	26	7	while	while	SCONJ
eistud-31241	26	8	the	the	DET
eistud-31241	26	9	global	global	ADJ
eistud-31241	26	10	reporting	reporting	NOUN
eistud-31241	26	11	initiative	initiative	NOUN
eistud-31241	26	12	(	(	PUNCT
eistud-31241	26	13	gri	gri	PROPN
eistud-31241	26	14	)	)	PUNCT
eistud-31241	26	15	still	still	ADV
eistud-31241	26	16	remains	remain	VERB
eistud-31241	26	17	a	a	DET
eistud-31241	26	18	dominant	dominant	ADJ
eistud-31241	26	19	standard	standard	NOUN
eistud-31241	26	20	for	for	ADP
eistud-31241	26	21	sustainability	sustainability	NOUN
eistud-31241	26	22	reporting	reporting	NOUN
eistud-31241	26	23	,	,	PUNCT
eistud-31241	26	24	a	a	DET
eistud-31241	26	25	“	"	PUNCT
eistud-31241	26	26	significant	significant	ADJ
eistud-31241	26	27	majority	majority	NOUN
eistud-31241	26	28	of	of	ADP
eistud-31241	26	29	companies	company	NOUN
eistud-31241	26	30	connect	connect	VERB
eistud-31241	26	31	their	their	PRON
eistud-31241	26	32	business	business	NOUN
eistud-31241	26	33	activities	activity	NOUN
eistud-31241	26	34	with	with	ADP
eistud-31241	26	35	the	the	DET
eistud-31241	26	36	sdgs	sdgs	NOUN
eistud-31241	26	37	in	in	ADP
eistud-31241	26	38	their	their	PRON
eistud-31241	26	39	corporate	corporate	ADJ
eistud-31241	26	40	reporting	reporting	NOUN
eistud-31241	26	41	”	"	PUNCT
eistud-31241	26	42	(	(	PUNCT
eistud-31241	26	43	kpmg	kpmg	PROPN
eistud-31241	26	44	,	,	PUNCT
eistud-31241	26	45	2020	2020	NUM
eistud-31241	26	46	)	)	PUNCT
eistud-31241	26	47	.	.	PUNCT
eistud-31241	27	1	it	it	PRON
eistud-31241	27	2	should	should	AUX
eistud-31241	27	3	also	also	ADV
eistud-31241	27	4	be	be	AUX
eistud-31241	27	5	mentioned	mention	VERB
eistud-31241	27	6	that	that	SCONJ
eistud-31241	27	7	so	so	ADV
eistud-31241	27	8	far	far	ADV
eistud-31241	27	9	baltic	baltic	ADJ
eistud-31241	27	10	countries	country	NOUN
eistud-31241	27	11	have	have	AUX
eistud-31241	27	12	not	not	PART
eistud-31241	27	13	been	be	AUX
eistud-31241	27	14	included	include	VERB
eistud-31241	27	15	into	into	ADP
eistud-31241	27	16	the	the	DET
eistud-31241	27	17	kpmg	kpmg	PROPN
eistud-31241	27	18	surveys	survey	NOUN
eistud-31241	27	19	.	.	PUNCT
eistud-31241	28	1	therefore	therefore	ADV
eistud-31241	28	2	,	,	PUNCT
eistud-31241	28	3	less	less	ADV
eistud-31241	28	4	is	be	AUX
eistud-31241	28	5	known	know	VERB
eistud-31241	28	6	about	about	ADP
eistud-31241	28	7	the	the	DET
eistud-31241	28	8	current	current	ADJ
eistud-31241	28	9	situation	situation	NOUN
eistud-31241	28	10	,	,	PUNCT
eistud-31241	28	11	main	main	ADJ
eistud-31241	28	12	changes	change	NOUN
eistud-31241	28	13	,	,	PUNCT
eistud-31241	28	14	latest	late	ADJ
eistud-31241	28	15	trends	trend	NOUN
eistud-31241	28	16	as	as	ADV
eistud-31241	28	17	well	well	ADV
eistud-31241	28	18	as	as	ADP
eistud-31241	28	19	perspectives	perspective	NOUN
eistud-31241	28	20	of	of	ADP
eistud-31241	28	21	future	future	ADJ
eistud-31241	28	22	development	development	NOUN
eistud-31241	28	23	of	of	ADP
eistud-31241	28	24	sustainability	sustainability	NOUN
eistud-31241	28	25	reporting	reporting	NOUN
eistud-31241	28	26	in	in	ADP
eistud-31241	28	27	these	these	DET
eistud-31241	28	28	countries	country	NOUN
eistud-31241	28	29	.	.	PUNCT
eistud-31241	29	1	at	at	ADP
eistud-31241	29	2	the	the	DET
eistud-31241	29	3	time	time	NOUN
eistud-31241	29	4	of	of	ADP
eistud-31241	29	5	conducting	conduct	VERB
eistud-31241	29	6	the	the	DET
eistud-31241	29	7	present	present	ADJ
eistud-31241	29	8	research	research	NOUN
eistud-31241	29	9	the	the	DET
eistud-31241	29	10	latest	late	ADJ
eistud-31241	29	11	most	most	ADV
eistud-31241	29	12	significant	significant	ADJ
eistud-31241	29	13	developments	development	NOUN
eistud-31241	29	14	in	in	ADP
eistud-31241	29	15	the	the	DET
eistud-31241	29	16	field	field	NOUN
eistud-31241	29	17	of	of	ADP
eistud-31241	29	18	sustainability	sustainability	NOUN
eistud-31241	29	19	reporting	reporting	NOUN
eistud-31241	29	20	are	be	AUX
eistud-31241	29	21	as	as	SCONJ
eistud-31241	29	22	follows	follow	VERB
eistud-31241	29	23	:	:	PUNCT
eistud-31241	29	24	»	»	PUNCT
eistud-31241	29	25	the	the	DET
eistud-31241	29	26	european	european	PROPN
eistud-31241	29	27	commission	commission	PROPN
eistud-31241	29	28	has	have	AUX
eistud-31241	29	29	adopted	adopt	VERB
eistud-31241	29	30	a	a	DET
eistud-31241	29	31	proposal	proposal	NOUN
eistud-31241	29	32	for	for	ADP
eistud-31241	29	33	a	a	DET
eistud-31241	29	34	corporate	corporate	ADJ
eistud-31241	29	35	sustainability	sustainability	NOUN
eistud-31241	29	36	reporting	report	VERB
eistud-31241	29	37	directive	directive	NOUN
eistud-31241	29	38	(	(	PUNCT
eistud-31241	29	39	csrd	csrd	NOUN
eistud-31241	29	40	)	)	PUNCT
eistud-31241	29	41	,	,	PUNCT
eistud-31241	29	42	to	to	PART
eistud-31241	29	43	amend	amend	VERB
eistud-31241	29	44	and	and	CCONJ
eistud-31241	29	45	replace	replace	VERB
eistud-31241	29	46	the	the	DET
eistud-31241	29	47	current	current	ADJ
eistud-31241	29	48	non	non	ADJ
eistud-31241	29	49	-	-	ADJ
eistud-31241	29	50	financial	financial	ADJ
eistud-31241	29	51	reporting	reporting	NOUN
eistud-31241	29	52	directive	directive	NOUN
eistud-31241	29	53	(	(	PUNCT
eistud-31241	29	54	nfrd	nfrd	NOUN
eistud-31241	29	55	)	)	PUNCT
eistud-31241	29	56	(	(	PUNCT
eistud-31241	29	57	xbrl	xbrl	PROPN
eistud-31241	29	58	the	the	DET
eistud-31241	29	59	business	business	NOUN
eistud-31241	29	60	reporting	reporting	NOUN
eistud-31241	29	61	standard	standard	NOUN
eistud-31241	29	62	,	,	PUNCT
eistud-31241	29	63	2022	2022	NUM
eistud-31241	29	64	)	)	PUNCT
eistud-31241	29	65	.	.	PUNCT
eistud-31241	30	1	»	»	PUNCT
eistud-31241	31	1	in	in	ADP
eistud-31241	31	2	order	order	NOUN
eistud-31241	31	3	to	to	PART
eistud-31241	31	4	meet	meet	VERB
eistud-31241	31	5	the	the	DET
eistud-31241	31	6	needs	need	NOUN
eistud-31241	31	7	and	and	CCONJ
eistud-31241	31	8	demands	demand	NOUN
eistud-31241	31	9	of	of	ADP
eistud-31241	31	10	stakeholders	stakeholder	NOUN
eistud-31241	31	11	to	to	PART
eistud-31241	31	12	receive	receive	VERB
eistud-31241	31	13	information	information	NOUN
eistud-31241	31	14	on	on	ADP
eistud-31241	31	15	sustainability	sustainability	NOUN
eistud-31241	31	16	-	-	PUNCT
eistud-31241	31	17	related	relate	VERB
eistud-31241	31	18	performance	performance	NOUN
eistud-31241	31	19	and	and	CCONJ
eistud-31241	31	20	risks	risk	NOUN
eistud-31241	31	21	of	of	ADP
eistud-31241	31	22	companies	company	NOUN
eistud-31241	31	23	,	,	PUNCT
eistud-31241	31	24	on	on	ADP
eistud-31241	31	25	3	3	NUM
eistud-31241	31	26	november	november	PROPN
eistud-31241	31	27	2021	2021	NUM
eistud-31241	31	28	the	the	DET
eistud-31241	31	29	ifrs	ifrs	PROPN
eistud-31241	31	30	foundation	foundation	NOUN
eistud-31241	31	31	trustees	trustee	NOUN
eistud-31241	31	32	announced	announce	VERB
eistud-31241	31	33	creation	creation	NOUN
eistud-31241	31	34	of	of	ADP
eistud-31241	31	35	a	a	DET
eistud-31241	31	36	new	new	ADJ
eistud-31241	31	37	standard	standard	NOUN
eistud-31241	31	38	-	-	PUNCT
eistud-31241	31	39	setting	set	VERB
eistud-31241	31	40	board	board	NOUN
eistud-31241	31	41	—	—	PUNCT
eistud-31241	31	42	the	the	DET
eistud-31241	31	43	international	international	ADJ
eistud-31241	31	44	sustainability	sustainability	NOUN
eistud-31241	31	45	standards	standard	NOUN
eistud-31241	31	46	board	board	NOUN
eistud-31241	31	47	(	(	PUNCT
eistud-31241	31	48	ifrs	ifrs	PROPN
eistud-31241	31	49	,	,	PUNCT
eistud-31241	31	50	2022	2022	NUM
eistud-31241	31	51	)	)	PUNCT
eistud-31241	31	52	.	.	PUNCT
eistud-31241	32	1	»	»	PUNCT
eistud-31241	33	1	issb	issb	NOUN
eistud-31241	33	2	published	publish	VERB
eistud-31241	33	3	the	the	DET
eistud-31241	33	4	first	first	ADJ
eistud-31241	33	5	proposed	propose	VERB
eistud-31241	33	6	standards	standard	NOUN
eistud-31241	33	7	general	general	ADJ
eistud-31241	33	8	requirements	requirement	NOUN
eistud-31241	33	9	and	and	CCONJ
eistud-31241	33	10	climate	climate	NOUN
eistud-31241	33	11	exposure	exposure	NOUN
eistud-31241	33	12	drafts	draft	NOUN
eistud-31241	33	13	announced	announce	VERB
eistud-31241	33	14	for	for	ADP
eistud-31241	33	15	consultation	consultation	NOUN
eistud-31241	33	16	(	(	PUNCT
eistud-31241	33	17	ifrs	ifrs	NOUN
eistud-31241	33	18	,	,	PUNCT
eistud-31241	33	19	2022	2022	NUM
eistud-31241	33	20	)	)	PUNCT
eistud-31241	33	21	.	.	PUNCT
eistud-31241	34	1	»	»	PUNCT
eistud-31241	35	1	ifrs	ifrs	PROPN
eistud-31241	35	2	foundation	foundation	PROPN
eistud-31241	35	3	and	and	CCONJ
eistud-31241	35	4	gri	gri	PROPN
eistud-31241	35	5	signed	sign	VERB
eistud-31241	35	6	a	a	DET
eistud-31241	35	7	cooperation	cooperation	NOUN
eistud-31241	35	8	agreement	agreement	NOUN
eistud-31241	35	9	issb	issb	NOUN
eistud-31241	35	10	and	and	CCONJ
eistud-31241	35	11	gssb	gssb	NOUN
eistud-31241	35	12	to	to	PART
eistud-31241	35	13	create	create	VERB
eistud-31241	35	14	an	an	DET
eistud-31241	35	15	interconnected	interconnected	ADJ
eistud-31241	35	16	approach	approach	NOUN
eistud-31241	35	17	for	for	ADP
eistud-31241	35	18	sustainability	sustainability	NOUN
eistud-31241	35	19	disclosures	disclosure	NOUN
eistud-31241	35	20	(	(	PUNCT
eistud-31241	35	21	ifrs	ifrs	NOUN
eistud-31241	35	22	,	,	PUNCT
eistud-31241	35	23	2022	2022	NUM
eistud-31241	35	24	)	)	PUNCT
eistud-31241	35	25	.	.	PUNCT
eistud-31241	36	1	»	»	PUNCT
eistud-31241	37	1	the	the	DET
eistud-31241	37	2	eu	eu	PROPN
eistud-31241	37	3	commission	commission	PROPN
eistud-31241	37	4	’s	’s	PART
eistud-31241	37	5	proposal	proposal	NOUN
eistud-31241	37	6	for	for	ADP
eistud-31241	37	7	a	a	DET
eistud-31241	37	8	corporate	corporate	ADJ
eistud-31241	37	9	sustainability	sustainability	NOUN
eistud-31241	37	10	reporting	report	VERB
eistud-31241	37	11	directive	directive	NOUN
eistud-31241	37	12	(	(	PUNCT
eistud-31241	37	13	csrd	csrd	NOUN
eistud-31241	37	14	)	)	PUNCT
eistud-31241	37	15	envisages	envisage	VERB
eistud-31241	37	16	the	the	DET
eistud-31241	37	17	adoption	adoption	NOUN
eistud-31241	37	18	of	of	ADP
eistud-31241	37	19	eu	eu	PROPN
eistud-31241	37	20	sustainability	sustainability	NOUN
eistud-31241	37	21	reporting	reporting	NOUN
eistud-31241	37	22	standards	standard	NOUN
eistud-31241	37	23	.	.	PUNCT
eistud-31241	38	1	the	the	DET
eistud-31241	38	2	draft	draft	NOUN
eistud-31241	38	3	standards	standard	NOUN
eistud-31241	38	4	are	be	AUX
eistud-31241	38	5	to	to	PART
eistud-31241	38	6	be	be	AUX
eistud-31241	38	7	developed	develop	VERB
eistud-31241	38	8	by	by	ADP
eistud-31241	38	9	the	the	DET
eistud-31241	38	10	european	european	PROPN
eistud-31241	38	11	financial	financial	PROPN
eistud-31241	38	12	reporting	reporting	NOUN
eistud-31241	38	13	advisory	advisory	ADJ
eistud-31241	38	14	group	group	NOUN
eistud-31241	38	15	(	(	PUNCT
eistud-31241	38	16	efrag	efrag	NOUN
eistud-31241	38	17	)	)	PUNCT
eistud-31241	38	18	and	and	CCONJ
eistud-31241	38	19	the	the	DET
eistud-31241	38	20	first	first	ADJ
eistud-31241	38	21	set	set	NOUN
eistud-31241	38	22	will	will	AUX
eistud-31241	38	23	be	be	AUX
eistud-31241	38	24	adopted	adopt	VERB
eistud-31241	38	25	by	by	ADP
eistud-31241	38	26	october	october	PROPN
eistud-31241	38	27	2022	2022	NUM
eistud-31241	38	28	(	(	PUNCT
eistud-31241	38	29	an	an	DET
eistud-31241	38	30	official	official	ADJ
eistud-31241	38	31	website	website	NOUN
eistud-31241	38	32	of	of	ADP
eistud-31241	38	33	the	the	DET
eistud-31241	38	34	eu	eu	PROPN
eistud-31241	38	35	,	,	PUNCT
eistud-31241	38	36	2022	2022	NUM
eistud-31241	38	37	)	)	PUNCT
eistud-31241	38	38	.	.	PUNCT
eistud-31241	39	1	this	this	DET
eistud-31241	39	2	study	study	NOUN
eistud-31241	39	3	fills	fill	VERB
eistud-31241	39	4	a	a	DET
eistud-31241	39	5	gap	gap	NOUN
eistud-31241	39	6	in	in	ADP
eistud-31241	39	7	describing	describe	VERB
eistud-31241	39	8	the	the	DET
eistud-31241	39	9	main	main	ADJ
eistud-31241	39	10	changes	change	NOUN
eistud-31241	39	11	and	and	CCONJ
eistud-31241	39	12	trends	trend	NOUN
eistud-31241	39	13	in	in	ADP
eistud-31241	39	14	sustainability	sustainability	NOUN
eistud-31241	39	15	reporting	reporting	NOUN
eistud-31241	39	16	within	within	ADP
eistud-31241	39	17	baltic	baltic	ADJ
eistud-31241	39	18	countries	country	NOUN
eistud-31241	39	19	.	.	PUNCT
eistud-31241	40	1	the	the	DET
eistud-31241	40	2	main	main	ADJ
eistud-31241	40	3	aim	aim	NOUN
eistud-31241	40	4	of	of	ADP
eistud-31241	40	5	this	this	DET
eistud-31241	40	6	article	article	NOUN
eistud-31241	40	7	is	be	AUX
eistud-31241	40	8	to	to	PART
eistud-31241	40	9	determine	determine	VERB
eistud-31241	40	10	whether	whether	SCONJ
eistud-31241	40	11	sustainability	sustainability	NOUN
eistud-31241	40	12	reporting	reporting	NOUN
eistud-31241	40	13	has	have	AUX
eistud-31241	40	14	become	become	VERB
eistud-31241	40	15	a	a	DET
eistud-31241	40	16	common	common	ADJ
eistud-31241	40	17	practice	practice	NOUN
eistud-31241	40	18	among	among	ADP
eistud-31241	40	19	commercial	commercial	ADJ
eistud-31241	40	20	organisations	organisation	NOUN
eistud-31241	40	21	and	and	CCONJ
eistud-31241	40	22	establish	establish	VERB
eistud-31241	40	23	main	main	ADJ
eistud-31241	40	24	trends	trend	NOUN
eistud-31241	40	25	and	and	CCONJ
eistud-31241	40	26	features	feature	NOUN
eistud-31241	40	27	of	of	ADP
eistud-31241	40	28	disclosed	disclose	VERB
eistud-31241	40	29	items	item	NOUN
eistud-31241	40	30	.	.	PUNCT
eistud-31241	41	1	main	main	ADJ
eistud-31241	41	2	results	result	NOUN
eistud-31241	41	3	of	of	ADP
eistud-31241	41	4	the	the	DET
eistud-31241	41	5	study	study	NOUN
eistud-31241	41	6	reveal	reveal	VERB
eistud-31241	41	7	that	that	SCONJ
eistud-31241	41	8	non	non	ADJ
eistud-31241	41	9	-	-	ADJ
eistud-31241	41	10	financial	financial	ADJ
eistud-31241	41	11	disclosures	disclosure	NOUN
eistud-31241	41	12	are	be	AUX
eistud-31241	41	13	being	be	AUX
eistud-31241	41	14	actively	actively	ADV
eistud-31241	41	15	implemented	implement	VERB
eistud-31241	41	16	by	by	ADP
eistud-31241	41	17	the	the	DET
eistud-31241	41	18	companies	company	NOUN
eistud-31241	41	19	who	who	PRON
eistud-31241	41	20	publish	publish	VERB
eistud-31241	41	21	such	such	ADJ
eistud-31241	41	22	disclosures	disclosure	NOUN
eistud-31241	41	23	in	in	ADP
eistud-31241	41	24	dedicated	dedicated	ADJ
eistud-31241	41	25	sections	section	NOUN
eistud-31241	41	26	of	of	ADP
eistud-31241	41	27	annual	annual	ADJ
eistud-31241	41	28	financial	financial	ADJ
eistud-31241	41	29	reports	report	NOUN
eistud-31241	41	30	.	.	PUNCT
eistud-31241	42	1	however	however	ADV
eistud-31241	42	2	,	,	PUNCT
eistud-31241	42	3	the	the	DET
eistud-31241	42	4	number	number	NOUN
eistud-31241	42	5	of	of	ADP
eistud-31241	42	6	standalone	standalone	ADJ
eistud-31241	42	7	sustainability	sustainability	NOUN
eistud-31241	42	8	reports	report	NOUN
eistud-31241	42	9	still	still	ADV
eistud-31241	42	10	remains	remain	VERB
eistud-31241	42	11	low	low	ADJ
eistud-31241	42	12	.	.	PUNCT
eistud-31241	43	1	it	it	PRON
eistud-31241	43	2	has	have	AUX
eistud-31241	43	3	also	also	ADV
eistud-31241	43	4	been	be	AUX
eistud-31241	43	5	established	establish	VERB
eistud-31241	43	6	that	that	SCONJ
eistud-31241	43	7	the	the	DET
eistud-31241	43	8	most	most	ADV
eistud-31241	43	9	common	common	ADJ
eistud-31241	43	10	non	non	ADJ
eistud-31241	43	11	-	-	ADJ
eistud-31241	43	12	financial	financial	ADJ
eistud-31241	43	13	disclosures	disclosure	NOUN
eistud-31241	43	14	european	european	ADJ
eistud-31241	43	15	integrat	integrat	PROPN
eistud-31241	43	16	ion	ion	NOUN
eistud-31241	43	17	studies2022/16	studies2022/16	NOUN
eistud-31241	43	18	80	80	NUM
eistud-31241	43	19	are	be	AUX
eistud-31241	43	20	:	:	PUNCT
eistud-31241	43	21	personnel	personnel	NOUN
eistud-31241	43	22	related	relate	VERB
eistud-31241	43	23	policies	policy	NOUN
eistud-31241	43	24	,	,	PUNCT
eistud-31241	43	25	client	client	NOUN
eistud-31241	43	26	-	-	PUNCT
eistud-31241	43	27	oriented	orient	VERB
eistud-31241	43	28	strategy	strategy	NOUN
eistud-31241	43	29	,	,	PUNCT
eistud-31241	43	30	iso	iso	NOUN
eistud-31241	43	31	certificates	certificate	NOUN
eistud-31241	43	32	held	hold	VERB
eistud-31241	43	33	by	by	ADP
eistud-31241	43	34	the	the	DET
eistud-31241	43	35	respective	respective	ADJ
eistud-31241	43	36	organisations	organisation	NOUN
eistud-31241	43	37	,	,	PUNCT
eistud-31241	43	38	emas	emas	PROPN
eistud-31241	43	39	registration	registration	NOUN
eistud-31241	43	40	,	,	PUNCT
eistud-31241	43	41	sdg	sdg	NOUN
eistud-31241	43	42	and	and	CCONJ
eistud-31241	43	43	gri	gri	PROPN
eistud-31241	43	44	referring	refer	VERB
eistud-31241	43	45	.	.	PUNCT
eistud-31241	44	1	authors	author	NOUN
eistud-31241	44	2	believe	believe	VERB
eistud-31241	44	3	that	that	SCONJ
eistud-31241	44	4	the	the	DET
eistud-31241	44	5	main	main	ADJ
eistud-31241	44	6	reason	reason	NOUN
eistud-31241	44	7	for	for	ADP
eistud-31241	44	8	slow	slow	ADJ
eistud-31241	44	9	growth	growth	NOUN
eistud-31241	44	10	of	of	ADP
eistud-31241	44	11	standalone	standalone	ADJ
eistud-31241	44	12	sustainability	sustainability	NOUN
eistud-31241	44	13	reports	report	NOUN
eistud-31241	44	14	is	be	AUX
eistud-31241	44	15	a	a	DET
eistud-31241	44	16	lack	lack	NOUN
eistud-31241	44	17	of	of	ADP
eistud-31241	44	18	well	well	ADV
eistud-31241	44	19	-	-	PUNCT
eistud-31241	44	20	defined	define	VERB
eistud-31241	44	21	,	,	PUNCT
eistud-31241	44	22	universal	universal	ADJ
eistud-31241	44	23	,	,	PUNCT
eistud-31241	44	24	worldwide	worldwide	ADV
eistud-31241	44	25	accepted	accepted	ADJ
eistud-31241	44	26	standards	standard	NOUN
eistud-31241	44	27	.	.	PUNCT
eistud-31241	45	1	the	the	DET
eistud-31241	45	2	structure	structure	NOUN
eistud-31241	45	3	of	of	ADP
eistud-31241	45	4	this	this	DET
eistud-31241	45	5	paper	paper	NOUN
eistud-31241	45	6	is	be	AUX
eistud-31241	45	7	organised	organise	VERB
eistud-31241	45	8	as	as	SCONJ
eistud-31241	45	9	follows	follow	VERB
eistud-31241	45	10	.	.	PUNCT
eistud-31241	46	1	after	after	ADP
eistud-31241	46	2	the	the	DET
eistud-31241	46	3	linkage	linkage	NOUN
eistud-31241	46	4	of	of	ADP
eistud-31241	46	5	the	the	DET
eistud-31241	46	6	sustainability	sustainability	NOUN
eistud-31241	46	7	reporting	report	VERB
eistud-31241	46	8	topic	topic	NOUN
eistud-31241	46	9	to	to	ADP
eistud-31241	46	10	current	current	ADJ
eistud-31241	46	11	literature	literature	NOUN
eistud-31241	46	12	,	,	PUNCT
eistud-31241	46	13	we	we	PRON
eistud-31241	46	14	provide	provide	VERB
eistud-31241	46	15	a	a	DET
eistud-31241	46	16	practical	practical	ADJ
eistud-31241	46	17	insight	insight	NOUN
eistud-31241	46	18	into	into	ADP
eistud-31241	46	19	non	non	ADJ
eistud-31241	46	20	-	-	ADJ
eistud-31241	46	21	financial	financial	ADJ
eistud-31241	46	22	reporting	reporting	NOUN
eistud-31241	46	23	and	and	CCONJ
eistud-31241	46	24	its	its	PRON
eistud-31241	46	25	linkage	linkage	NOUN
eistud-31241	46	26	with	with	ADP
eistud-31241	46	27	integrated	integrated	ADJ
eistud-31241	46	28	reporting	reporting	NOUN
eistud-31241	46	29	.	.	PUNCT
eistud-31241	47	1	furthermore	furthermore	ADV
eistud-31241	47	2	,	,	PUNCT
eistud-31241	47	3	we	we	PRON
eistud-31241	47	4	perform	perform	VERB
eistud-31241	47	5	an	an	DET
eistud-31241	47	6	analysis	analysis	NOUN
eistud-31241	47	7	of	of	ADP
eistud-31241	47	8	sustainability	sustainability	NOUN
eistud-31241	47	9	reporting	reporting	NOUN
eistud-31241	47	10	employed	employ	VERB
eistud-31241	47	11	by	by	ADP
eistud-31241	47	12	the	the	DET
eistud-31241	47	13	businesses	business	NOUN
eistud-31241	47	14	operating	operate	VERB
eistud-31241	47	15	in	in	ADP
eistud-31241	47	16	the	the	DET
eistud-31241	47	17	baltic	baltic	ADJ
eistud-31241	47	18	states	states	PROPN
eistud-31241	47	19	market	market	NOUN
eistud-31241	47	20	.	.	PUNCT
eistud-31241	48	1	the	the	DET
eistud-31241	48	2	listed	list	VERB
eistud-31241	48	3	companies	company	NOUN
eistud-31241	48	4	from	from	ADP
eistud-31241	48	5	nasdaq	nasdaq	PROPN
eistud-31241	48	6	omx	omx	PROPN
eistud-31241	48	7	baltic	baltic	PROPN
eistud-31241	48	8	stock	stock	PROPN
eistud-31241	48	9	exchange	exchange	PROPN
eistud-31241	48	10	are	be	AUX
eistud-31241	48	11	evaluated	evaluate	VERB
eistud-31241	48	12	in	in	ADP
eistud-31241	48	13	order	order	NOUN
eistud-31241	48	14	to	to	PART
eistud-31241	48	15	find	find	VERB
eistud-31241	48	16	out	out	ADP
eistud-31241	48	17	the	the	DET
eistud-31241	48	18	changes	change	NOUN
eistud-31241	48	19	in	in	ADP
eistud-31241	48	20	main	main	ADJ
eistud-31241	48	21	trends	trend	NOUN
eistud-31241	48	22	and	and	CCONJ
eistud-31241	48	23	features	feature	NOUN
eistud-31241	48	24	of	of	ADP
eistud-31241	48	25	sustainability	sustainability	NOUN
eistud-31241	48	26	reporting	reporting	NOUN
eistud-31241	48	27	.	.	PUNCT
eistud-31241	49	1	literature	literature	NOUN
eistud-31241	49	2	review	review	VERB
eistud-31241	49	3	the	the	DET
eistud-31241	49	4	contemporary	contemporary	PROPN
eistud-31241	49	5	literature	literature	PROPN
eistud-31241	49	6	widely	widely	ADV
eistud-31241	49	7	discusses	discuss	VERB
eistud-31241	49	8	the	the	DET
eistud-31241	49	9	following	follow	VERB
eistud-31241	49	10	trends	trend	NOUN
eistud-31241	49	11	within	within	ADP
eistud-31241	49	12	the	the	DET
eistud-31241	49	13	context	context	NOUN
eistud-31241	49	14	of	of	ADP
eistud-31241	49	15	sustainability	sustainability	NOUN
eistud-31241	49	16	reporting	reporting	NOUN
eistud-31241	49	17	:	:	PUNCT
eistud-31241	49	18	influence	influence	NOUN
eistud-31241	49	19	of	of	ADP
eistud-31241	49	20	the	the	DET
eistud-31241	49	21	eu	eu	PROPN
eistud-31241	49	22	directive	directive	NOUN
eistud-31241	49	23	2014/95eu	2014/95eu	NOUN
eistud-31241	49	24	on	on	ADP
eistud-31241	49	25	quality	quality	NOUN
eistud-31241	49	26	and	and	CCONJ
eistud-31241	49	27	quantity	quantity	NOUN
eistud-31241	49	28	of	of	ADP
eistud-31241	49	29	non	non	ADJ
eistud-31241	49	30	-	-	ADJ
eistud-31241	49	31	financial	financial	ADJ
eistud-31241	49	32	reporting	reporting	NOUN
eistud-31241	49	33	and	and	CCONJ
eistud-31241	49	34	the	the	DET
eistud-31241	49	35	linkage	linkage	NOUN
eistud-31241	49	36	between	between	ADP
eistud-31241	49	37	sustainability	sustainability	NOUN
eistud-31241	49	38	reporting	reporting	NOUN
eistud-31241	49	39	and	and	CCONJ
eistud-31241	49	40	the	the	DET
eistud-31241	49	41	sdgs	sdgs	NOUN
eistud-31241	49	42	in	in	ADP
eistud-31241	49	43	different	different	ADJ
eistud-31241	49	44	countries	country	NOUN
eistud-31241	49	45	and	and	CCONJ
eistud-31241	49	46	jurisdictions	jurisdiction	NOUN
eistud-31241	49	47	.	.	PUNCT
eistud-31241	50	1	several	several	ADJ
eistud-31241	50	2	studies	study	NOUN
eistud-31241	50	3	investigate	investigate	VERB
eistud-31241	50	4	the	the	DET
eistud-31241	50	5	impact	impact	NOUN
eistud-31241	50	6	of	of	ADP
eistud-31241	50	7	the	the	DET
eistud-31241	50	8	eu	eu	PROPN
eistud-31241	50	9	directive	directive	NOUN
eistud-31241	50	10	2014/95eu	2014/95eu	NOUN
eistud-31241	50	11	on	on	ADP
eistud-31241	50	12	non	non	ADJ
eistud-31241	50	13	-	-	ADJ
eistud-31241	50	14	financial	financial	ADJ
eistud-31241	50	15	reporting	reporting	NOUN
eistud-31241	50	16	within	within	ADP
eistud-31241	50	17	different	different	ADJ
eistud-31241	50	18	countries	country	NOUN
eistud-31241	50	19	(	(	PUNCT
eistud-31241	50	20	mazzota	mazzota	NOUN
eistud-31241	50	21	et	et	PROPN
eistud-31241	50	22	al	al	PROPN
eistud-31241	50	23	,	,	PUNCT
eistud-31241	50	24	2020	2020	NUM
eistud-31241	50	25	,	,	PUNCT
eistud-31241	50	26	mio	mio	PROPN
eistud-31241	50	27	et	et	PROPN
eistud-31241	50	28	al	al	PROPN
eistud-31241	50	29	,	,	PUNCT
eistud-31241	50	30	2021	2021	NUM
eistud-31241	50	31	,	,	PUNCT
eistud-31241	50	32	posadas&tarquinio	posadas&tarquinio	NOUN
eistud-31241	50	33	,	,	PUNCT
eistud-31241	50	34	2021	2021	NUM
eistud-31241	50	35	ottenstein	ottenstein	NOUN
eistud-31241	50	36	et	et	NOUN
eistud-31241	50	37	al	al	PROPN
eistud-31241	50	38	.	.	PROPN
eistud-31241	50	39	,	,	PUNCT
eistud-31241	50	40	2021	2021	NUM
eistud-31241	50	41	)	)	PUNCT
eistud-31241	50	42	.	.	PUNCT
eistud-31241	50	43	)	)	PUNCT
eistud-31241	51	1	aiming	aim	VERB
eistud-31241	51	2	to	to	PART
eistud-31241	51	3	discover	discover	VERB
eistud-31241	51	4	whether	whether	SCONJ
eistud-31241	51	5	significant	significant	ADJ
eistud-31241	51	6	changes	change	NOUN
eistud-31241	51	7	occurred	occur	VERB
eistud-31241	51	8	in	in	ADP
eistud-31241	51	9	quality	quality	NOUN
eistud-31241	51	10	and	and	CCONJ
eistud-31241	51	11	quantity	quantity	NOUN
eistud-31241	51	12	of	of	ADP
eistud-31241	51	13	reporting	reporting	NOUN
eistud-31241	51	14	.	.	PUNCT
eistud-31241	52	1	contemporary	contemporary	ADJ
eistud-31241	52	2	studies	study	NOUN
eistud-31241	52	3	outline	outline	VERB
eistud-31241	52	4	that	that	SCONJ
eistud-31241	52	5	before	before	SCONJ
eistud-31241	52	6	the	the	DET
eistud-31241	52	7	eu	eu	PROPN
eistud-31241	52	8	directive	directive	NOUN
eistud-31241	52	9	came	come	VERB
eistud-31241	52	10	into	into	ADP
eistud-31241	52	11	force	force	PROPN
eistud-31241	52	12	european	european	PROPN
eistud-31241	52	13	csr	csr	PROPN
eistud-31241	52	14	reports	report	NOUN
eistud-31241	52	15	“	"	PUNCT
eistud-31241	52	16	were	be	AUX
eistud-31241	52	17	not	not	PART
eistud-31241	52	18	scored	score	VERB
eistud-31241	52	19	high	high	ADV
eistud-31241	52	20	on	on	ADP
eistud-31241	52	21	credibility	credibility	NOUN
eistud-31241	52	22	,	,	PUNCT
eistud-31241	52	23	leaving	leave	VERB
eistud-31241	52	24	much	much	ADJ
eistud-31241	52	25	room	room	NOUN
eistud-31241	52	26	for	for	ADP
eistud-31241	52	27	improvement	improvement	NOUN
eistud-31241	52	28	”	"	PUNCT
eistud-31241	52	29	(	(	PUNCT
eistud-31241	52	30	lock&seele	lock&seele	PROPN
eistud-31241	52	31	,	,	PUNCT
eistud-31241	52	32	2016	2016	NUM
eistud-31241	52	33	)	)	PUNCT
eistud-31241	52	34	.	.	PUNCT
eistud-31241	53	1	studies	study	NOUN
eistud-31241	53	2	of	of	ADP
eistud-31241	53	3	zanellato&tiron	zanellato&tiron	PROPN
eistud-31241	53	4	-	-	PUNCT
eistud-31241	53	5	tudor	tudor	PROPN
eistud-31241	53	6	(	(	PUNCT
eistud-31241	53	7	2021	2021	NUM
eistud-31241	53	8	)	)	PUNCT
eistud-31241	53	9	revealed	reveal	VERB
eistud-31241	53	10	that	that	SCONJ
eistud-31241	53	11	the	the	DET
eistud-31241	53	12	directive	directive	NOUN
eistud-31241	53	13	already	already	ADV
eistud-31241	53	14	had	have	VERB
eistud-31241	53	15	an	an	DET
eistud-31241	53	16	impact	impact	NOUN
eistud-31241	53	17	on	on	ADP
eistud-31241	53	18	the	the	DET
eistud-31241	53	19	non	non	ADJ
eistud-31241	53	20	-	-	ADJ
eistud-31241	53	21	financial	financial	ADJ
eistud-31241	53	22	reporting	reporting	NOUN
eistud-31241	53	23	a	a	DET
eistud-31241	53	24	year	year	NOUN
eistud-31241	53	25	before	before	ADP
eistud-31241	53	26	its	its	PRON
eistud-31241	53	27	implementation	implementation	NOUN
eistud-31241	53	28	by	by	ADP
eistud-31241	53	29	providing	provide	VERB
eistud-31241	53	30	a	a	DET
eistud-31241	53	31	small	small	ADJ
eistud-31241	53	32	increase	increase	NOUN
eistud-31241	53	33	in	in	ADP
eistud-31241	53	34	the	the	DET
eistud-31241	53	35	sustainability	sustainability	NOUN
eistud-31241	53	36	reporting	reporting	NOUN
eistud-31241	53	37	.	.	PUNCT
eistud-31241	54	1	increase	increase	NOUN
eistud-31241	54	2	in	in	ADP
eistud-31241	54	3	the	the	DET
eistud-31241	54	4	quality	quality	NOUN
eistud-31241	54	5	of	of	ADP
eistud-31241	54	6	reporting	reporting	NOUN
eistud-31241	54	7	after	after	SCONJ
eistud-31241	54	8	the	the	DET
eistud-31241	54	9	implementation	implementation	NOUN
eistud-31241	54	10	of	of	ADP
eistud-31241	54	11	the	the	DET
eistud-31241	54	12	directive	directive	NOUN
eistud-31241	54	13	was	be	AUX
eistud-31241	54	14	noted	note	VERB
eistud-31241	54	15	among	among	ADP
eistud-31241	54	16	german	german	ADJ
eistud-31241	54	17	and	and	CCONJ
eistud-31241	54	18	italian	italian	ADJ
eistud-31241	54	19	listed	list	VERB
eistud-31241	54	20	companies	company	NOUN
eistud-31241	54	21	(	(	PUNCT
eistud-31241	54	22	mion&adaui	mion&adaui	NOUN
eistud-31241	54	23	(	(	PUNCT
eistud-31241	54	24	2019	2019	NUM
eistud-31241	54	25	)	)	PUNCT
eistud-31241	54	26	and	and	CCONJ
eistud-31241	54	27	also	also	ADV
eistud-31241	54	28	among	among	ADP
eistud-31241	54	29	companies	company	NOUN
eistud-31241	54	30	listed	list	VERB
eistud-31241	54	31	on	on	ADP
eistud-31241	54	32	warsaw	warsaw	PROPN
eistud-31241	54	33	stock	stock	PROPN
eistud-31241	54	34	exchange	exchange	PROPN
eistud-31241	54	35	(	(	PUNCT
eistud-31241	54	36	matuszak&różańska	matuszak&różańska	PROPN
eistud-31241	54	37	,	,	PUNCT
eistud-31241	54	38	2021	2021	NUM
eistud-31241	54	39	)	)	PUNCT
eistud-31241	54	40	.	.	PUNCT
eistud-31241	55	1	findings	finding	NOUN
eistud-31241	55	2	of	of	ADP
eistud-31241	55	3	balluchi	balluchi	PROPN
eistud-31241	55	4	et	et	PROPN
eistud-31241	55	5	al	al	PROPN
eistud-31241	55	6	.	.	PROPN
eistud-31241	55	7	(	(	PUNCT
eistud-31241	55	8	2021	2021	NUM
eistud-31241	55	9	)	)	PUNCT
eistud-31241	55	10	also	also	ADV
eistud-31241	55	11	showed	show	VERB
eistud-31241	55	12	a	a	DET
eistud-31241	55	13	good	good	ADJ
eistud-31241	55	14	level	level	NOUN
eistud-31241	55	15	of	of	ADP
eistud-31241	55	16	credibility	credibility	NOUN
eistud-31241	55	17	among	among	ADP
eistud-31241	55	18	the	the	DET
eistud-31241	55	19	152	152	NUM
eistud-31241	55	20	italian	italian	ADJ
eistud-31241	55	21	business	business	NOUN
eistud-31241	55	22	entities	entity	NOUN
eistud-31241	55	23	as	as	ADV
eistud-31241	55	24	well	well	ADV
eistud-31241	55	25	as	as	ADP
eistud-31241	55	26	a	a	DET
eistud-31241	55	27	high	high	ADJ
eistud-31241	55	28	level	level	NOUN
eistud-31241	55	29	of	of	ADP
eistud-31241	55	30	understandability	understandability	NOUN
eistud-31241	55	31	already	already	ADV
eistud-31241	55	32	during	during	ADP
eistud-31241	55	33	the	the	DET
eistud-31241	55	34	first	first	ADJ
eistud-31241	55	35	year	year	NOUN
eistud-31241	55	36	after	after	ADP
eistud-31241	55	37	(	(	PUNCT
eistud-31241	55	38	2018	2018	NUM
eistud-31241	55	39	)	)	PUNCT
eistud-31241	55	40	after	after	ADP
eistud-31241	55	41	the	the	DET
eistud-31241	55	42	implementation	implementation	NOUN
eistud-31241	55	43	of	of	ADP
eistud-31241	55	44	the	the	DET
eistud-31241	55	45	eu	eu	PROPN
eistud-31241	55	46	directive	directive	NOUN
eistud-31241	55	47	.	.	PUNCT
eistud-31241	56	1	findings	finding	NOUN
eistud-31241	56	2	of	of	ADP
eistud-31241	56	3	bolotin	bolotin	NOUN
eistud-31241	56	4	,	,	PUNCT
eistud-31241	56	5	2019	2019	NUM
eistud-31241	56	6	also	also	ADV
eistud-31241	56	7	reveal	reveal	VERB
eistud-31241	56	8	positive	positive	ADJ
eistud-31241	56	9	impact	impact	NOUN
eistud-31241	56	10	of	of	ADP
eistud-31241	56	11	the	the	DET
eistud-31241	56	12	eu	eu	PROPN
eistud-31241	56	13	directive	directive	NOUN
eistud-31241	56	14	on	on	ADP
eistud-31241	56	15	the	the	DET
eistud-31241	56	16	non	non	ADJ
eistud-31241	56	17	-	-	ADJ
eistud-31241	56	18	financial	financial	ADJ
eistud-31241	56	19	reporting	reporting	NOUN
eistud-31241	56	20	among	among	ADP
eistud-31241	56	21	baltic	baltic	ADJ
eistud-31241	56	22	companies	company	NOUN
eistud-31241	56	23	,	,	PUNCT
eistud-31241	56	24	which	which	PRON
eistud-31241	56	25	are	be	AUX
eistud-31241	56	26	in	in	ADP
eistud-31241	56	27	line	line	NOUN
eistud-31241	56	28	with	with	ADP
eistud-31241	56	29	the	the	DET
eistud-31241	56	30	earlier	early	ADJ
eistud-31241	56	31	studies	study	NOUN
eistud-31241	56	32	of	of	ADP
eistud-31241	56	33	gurvits&sidorova	gurvits&sidorova	PROPN
eistud-31241	56	34	,	,	PUNCT
eistud-31241	56	35	2012	2012	NUM
eistud-31241	56	36	,	,	PUNCT
eistud-31241	56	37	which	which	PRON
eistud-31241	56	38	revealed	reveal	VERB
eistud-31241	56	39	continuous	continuous	ADJ
eistud-31241	56	40	uptrend	uptrend	NOUN
eistud-31241	56	41	in	in	ADP
eistud-31241	56	42	the	the	DET
eistud-31241	56	43	number	number	NOUN
eistud-31241	56	44	of	of	ADP
eistud-31241	56	45	social	social	ADJ
eistud-31241	56	46	and	and	CCONJ
eistud-31241	56	47	environmental	environmental	ADJ
eistud-31241	56	48	accounting	accounting	NOUN
eistud-31241	56	49	disclosures	disclosure	NOUN
eistud-31241	56	50	among	among	ADP
eistud-31241	56	51	baltic	baltic	ADJ
eistud-31241	56	52	companies	company	NOUN
eistud-31241	56	53	listed	list	VERB
eistud-31241	56	54	at	at	ADP
eistud-31241	56	55	nasdaq	nasdaq	PROPN
eistud-31241	56	56	omx	omx	PROPN
eistud-31241	56	57	baltic	baltic	PROPN
eistud-31241	56	58	.	.	PUNCT
eistud-31241	57	1	results	result	NOUN
eistud-31241	57	2	of	of	ADP
eistud-31241	57	3	the	the	DET
eistud-31241	57	4	study	study	NOUN
eistud-31241	57	5	conducted	conduct	VERB
eistud-31241	57	6	by	by	ADP
eistud-31241	57	7	agostini	agostini	PROPN
eistud-31241	57	8	et	et	PROPN
eistud-31241	57	9	al	al	PROPN
eistud-31241	57	10	.	.	PROPN
eistud-31241	57	11	,	,	PUNCT
eistud-31241	57	12	(	(	PUNCT
eistud-31241	57	13	2021	2021	NUM
eistud-31241	57	14	)	)	PUNCT
eistud-31241	57	15	suggest	suggest	VERB
eistud-31241	57	16	that	that	SCONJ
eistud-31241	57	17	in	in	ADP
eistud-31241	57	18	case	case	NOUN
eistud-31241	57	19	of	of	ADP
eistud-31241	57	20	italian	italian	ADJ
eistud-31241	57	21	listed	list	VERB
eistud-31241	57	22	companies	company	NOUN
eistud-31241	57	23	directive	directive	VERB
eistud-31241	57	24	affected	affect	VERB
eistud-31241	57	25	the	the	DET
eistud-31241	57	26	quantity	quantity	NOUN
eistud-31241	57	27	but	but	CCONJ
eistud-31241	57	28	not	not	PART
eistud-31241	57	29	the	the	DET
eistud-31241	57	30	quality	quality	NOUN
eistud-31241	57	31	of	of	ADP
eistud-31241	57	32	the	the	DET
eistud-31241	57	33	reporting	reporting	NOUN
eistud-31241	57	34	.	.	PUNCT
eistud-31241	58	1	results	result	NOUN
eistud-31241	58	2	of	of	ADP
eistud-31241	58	3	fernandez	fernandez	NOUN
eistud-31241	58	4	-	-	PUNCT
eistud-31241	58	5	feijoo	feijoo	NOUN
eistud-31241	58	6	et	et	PROPN
eistud-31241	58	7	al	al	PROPN
eistud-31241	58	8	.	.	PROPN
eistud-31241	58	9	,	,	PUNCT
eistud-31241	58	10	(	(	PUNCT
eistud-31241	58	11	2014	2014	NUM
eistud-31241	58	12	)	)	PUNCT
eistud-31241	58	13	indicate	indicate	VERB
eistud-31241	58	14	that	that	SCONJ
eistud-31241	58	15	listed	list	VERB
eistud-31241	58	16	companies	company	NOUN
eistud-31241	58	17	tend	tend	VERB
eistud-31241	58	18	to	to	PART
eistud-31241	58	19	be	be	AUX
eistud-31241	58	20	more	more	ADV
eistud-31241	58	21	active	active	ADJ
eistud-31241	58	22	in	in	ADP
eistud-31241	58	23	disclosing	disclose	VERB
eistud-31241	58	24	non	non	ADJ
eistud-31241	58	25	-	-	ADJ
eistud-31241	58	26	financial	financial	ADJ
eistud-31241	58	27	elements	element	NOUN
eistud-31241	58	28	,	,	PUNCT
eistud-31241	58	29	tending	tend	VERB
eistud-31241	58	30	to	to	PART
eistud-31241	58	31	provide	provide	VERB
eistud-31241	58	32	more	more	ADJ
eistud-31241	58	33	information	information	NOUN
eistud-31241	58	34	but	but	CCONJ
eistud-31241	58	35	with	with	ADP
eistud-31241	58	36	less	less	ADJ
eistud-31241	58	37	credibility	credibility	NOUN
eistud-31241	58	38	than	than	ADP
eistud-31241	58	39	the	the	DET
eistud-31241	58	40	private	private	ADJ
eistud-31241	58	41	ones	one	NOUN
eistud-31241	58	42	.	.	PUNCT
eistud-31241	59	1	lippai	lippai	NOUN
eistud-31241	59	2	-	-	PUNCT
eistud-31241	59	3	makra	makra	PROPN
eistud-31241	59	4	et	et	PROPN
eistud-31241	59	5	al	al	PROPN
eistud-31241	59	6	.	.	PROPN
eistud-31241	60	1	(	(	PUNCT
eistud-31241	60	2	2022	2022	NUM
eistud-31241	60	3	)	)	PUNCT
eistud-31241	60	4	suggest	suggest	VERB
eistud-31241	60	5	that	that	SCONJ
eistud-31241	60	6	in	in	ADP
eistud-31241	60	7	the	the	DET
eistud-31241	60	8	context	context	NOUN
eistud-31241	60	9	of	of	ADP
eistud-31241	60	10	hungary	hungary	PROPN
eistud-31241	60	11	directive	directive	NOUN
eistud-31241	60	12	there	there	PRON
eistud-31241	60	13	has	have	AUX
eistud-31241	60	14	been	be	AUX
eistud-31241	60	15	a	a	DET
eistud-31241	60	16	moderate	moderate	ADJ
eistud-31241	60	17	impact	impact	NOUN
eistud-31241	60	18	on	on	ADP
eistud-31241	60	19	the	the	DET
eistud-31241	60	20	reporting	reporting	NOUN
eistud-31241	60	21	,	,	PUNCT
eistud-31241	60	22	as	as	SCONJ
eistud-31241	60	23	the	the	DET
eistud-31241	60	24	level	level	NOUN
eistud-31241	60	25	has	have	AUX
eistud-31241	60	26	grown	grow	VERB
eistud-31241	60	27	from	from	ADP
eistud-31241	60	28	low	low	ADJ
eistud-31241	60	29	to	to	ADP
eistud-31241	60	30	medium	medium	NOUN
eistud-31241	60	31	only	only	ADV
eistud-31241	60	32	.	.	PUNCT
eistud-31241	61	1	tarquinio	tarquinio	PROPN
eistud-31241	61	2	et	et	PROPN
eistud-31241	61	3	al	al	PROPN
eistud-31241	61	4	.	.	PROPN
eistud-31241	61	5	(	(	PUNCT
eistud-31241	61	6	2020	2020	NUM
eistud-31241	61	7	)	)	PUNCT
eistud-31241	61	8	noted	note	VERB
eistud-31241	61	9	that	that	SCONJ
eistud-31241	61	10	most	most	ADJ
eistud-31241	61	11	of	of	ADP
eistud-31241	61	12	the	the	DET
eistud-31241	61	13	companies	company	NOUN
eistud-31241	61	14	they	they	PRON
eistud-31241	61	15	analysed	analyse	VERB
eistud-31241	61	16	during	during	ADP
eistud-31241	61	17	a	a	DET
eistud-31241	61	18	three	three	NUM
eistud-31241	61	19	-	-	PUNCT
eistud-31241	61	20	year	year	NOUN
eistud-31241	61	21	period	period	NOUN
eistud-31241	61	22	have	have	AUX
eistud-31241	61	23	improved	improve	VERB
eistud-31241	61	24	their	their	PRON
eistud-31241	61	25	disclosure	disclosure	NOUN
eistud-31241	61	26	ranking	ranking	NOUN
eistud-31241	61	27	.	.	PUNCT
eistud-31241	62	1	studies	study	NOUN
eistud-31241	62	2	of	of	ADP
eistud-31241	62	3	post	post	NOUN
eistud-31241	62	4	directive	directive	NOUN
eistud-31241	62	5	reporting	reporting	NOUN
eistud-31241	62	6	practices	practice	NOUN
eistud-31241	62	7	made	make	VERB
eistud-31241	62	8	by	by	ADP
eistud-31241	62	9	korca	korca	PROPN
eistud-31241	62	10	et	et	PROPN
eistud-31241	62	11	al	al	PROPN
eistud-31241	62	12	.	.	PROPN
eistud-31241	62	13	(	(	PUNCT
eistud-31241	62	14	2021	2021	NUM
eistud-31241	62	15	)	)	PUNCT
eistud-31241	62	16	also	also	ADV
eistud-31241	62	17	reported	report	VERB
eistud-31241	62	18	increase	increase	NOUN
eistud-31241	62	19	in	in	ADP
eistud-31241	62	20	quantity	quantity	NOUN
eistud-31241	62	21	of	of	ADP
eistud-31241	62	22	non	non	ADJ
eistud-31241	62	23	-	-	ADJ
eistud-31241	62	24	financial	financial	ADJ
eistud-31241	62	25	reporting	reporting	NOUN
eistud-31241	62	26	with	with	ADP
eistud-31241	62	27	quite	quite	ADV
eistud-31241	62	28	insignificant	insignificant	ADJ
eistud-31241	62	29	increase	increase	NOUN
eistud-31241	62	30	in	in	ADP
eistud-31241	62	31	quality	quality	NOUN
eistud-31241	62	32	.	.	PUNCT
eistud-31241	63	1	views	view	NOUN
eistud-31241	63	2	presented	present	VERB
eistud-31241	63	3	in	in	ADP
eistud-31241	63	4	the	the	DET
eistud-31241	63	5	today	today	NOUN
eistud-31241	63	6	’s	’s	PART
eistud-31241	63	7	management	management	NOUN
eistud-31241	63	8	literature	literature	NOUN
eistud-31241	63	9	maintain	maintain	VERB
eistud-31241	63	10	that	that	SCONJ
eistud-31241	63	11	the	the	DET
eistud-31241	63	12	major	major	ADJ
eistud-31241	63	13	factors	factor	NOUN
eistud-31241	63	14	influencing	influence	VERB
eistud-31241	63	15	the	the	DET
eistud-31241	63	16	extent	extent	NOUN
eistud-31241	63	17	of	of	ADP
eistud-31241	63	18	a	a	DET
eistud-31241	63	19	company	company	NOUN
eistud-31241	63	20	’s	’s	PART
eistud-31241	63	21	sustainability	sustainability	NOUN
eistud-31241	63	22	reporting	reporting	NOUN
eistud-31241	63	23	are	be	AUX
eistud-31241	63	24	company	company	NOUN
eistud-31241	63	25	size	size	NOUN
eistud-31241	63	26	(	(	PUNCT
eistud-31241	63	27	bhattacharyya	bhattacharyya	ADJ
eistud-31241	63	28	,	,	PUNCT
eistud-31241	63	29	2014	2014	NUM
eistud-31241	63	30	,	,	PUNCT
eistud-31241	63	31	fuertes&garcía	fuertes&garcía	ADV
eistud-31241	63	32	,	,	PUNCT
eistud-31241	63	33	2013	2013	NUM
eistud-31241	63	34	)	)	PUNCT
eistud-31241	63	35	,	,	PUNCT
eistud-31241	63	36	stakeholder	stakeholder	NOUN
eistud-31241	63	37	power	power	NOUN
eistud-31241	63	38	(	(	PUNCT
eistud-31241	63	39	nicolò	nicolò	NOUN
eistud-31241	63	40	et	et	NOUN
eistud-31241	63	41	al	al	PROPN
eistud-31241	63	42	.	.	PROPN
eistud-31241	63	43	,	,	PUNCT
eistud-31241	63	44	2020	2020	NUM
eistud-31241	63	45	)	)	PUNCT
eistud-31241	63	46	,	,	PUNCT
eistud-31241	63	47	strategic	strategic	ADJ
eistud-31241	63	48	posture	posture	NOUN
eistud-31241	63	49	(	(	PUNCT
eistud-31241	63	50	chiu&wang	chiu&wang	PROPN
eistud-31241	63	51	,	,	PUNCT
eistud-31241	63	52	2015	2015	NUM
eistud-31241	63	53	)	)	PUNCT
eistud-31241	63	54	,	,	PUNCT
eistud-31241	63	55	profitability	profitability	NOUN
eistud-31241	63	56	(	(	PUNCT
eistud-31241	63	57	hernández	hernández	PROPN
eistud-31241	63	58	-	-	PUNCT
eistud-31241	63	59	pajares&pocomucha	pajares&pocomucha	ADJ
eistud-31241	63	60	valdivia	valdivia	PROPN
eistud-31241	63	61	,	,	PUNCT
eistud-31241	63	62	2021	2021	NUM
eistud-31241	63	63	)	)	PUNCT
eistud-31241	63	64	,	,	PUNCT
eistud-31241	63	65	ownership	ownership	NOUN
eistud-31241	63	66	(	(	PUNCT
eistud-31241	63	67	glushkova&gurvits	glushkova&gurvit	NOUN
eistud-31241	63	68	,	,	PUNCT
eistud-31241	63	69	2019	2019	NUM
eistud-31241	63	70	)	)	PUNCT
eistud-31241	63	71	and	and	CCONJ
eistud-31241	63	72	media	medium	NOUN
eistud-31241	63	73	visibility	visibility	NOUN
eistud-31241	63	74	(	(	PUNCT
eistud-31241	63	75	bansal	bansal	NOUN
eistud-31241	63	76	,	,	PUNCT
eistud-31241	63	77	2005	2005	NUM
eistud-31241	63	78	)	)	PUNCT
eistud-31241	63	79	.	.	PUNCT
eistud-31241	64	1	81	81	NUM
eistud-31241	64	2	european	european	ADJ
eistud-31241	64	3	integrat	integrat	NOUN
eistud-31241	64	4	ion	ion	NOUN
eistud-31241	64	5	studies	study	NOUN
eistud-31241	64	6	2022/16	2022/16	NUM
eistud-31241	64	7	numerous	numerous	ADJ
eistud-31241	64	8	studies	study	NOUN
eistud-31241	64	9	tend	tend	VERB
eistud-31241	64	10	to	to	PART
eistud-31241	64	11	find	find	VERB
eistud-31241	64	12	a	a	DET
eistud-31241	64	13	correlation	correlation	NOUN
eistud-31241	64	14	between	between	ADP
eistud-31241	64	15	the	the	DET
eistud-31241	64	16	sustainability	sustainability	NOUN
eistud-31241	64	17	reporting	reporting	NOUN
eistud-31241	64	18	and	and	CCONJ
eistud-31241	64	19	their	their	PRON
eistud-31241	64	20	contribution	contribution	NOUN
eistud-31241	64	21	to	to	ADP
eistud-31241	64	22	the	the	DET
eistud-31241	64	23	sdgs	sdgs	NOUN
eistud-31241	64	24	(	(	PUNCT
eistud-31241	64	25	calabrese	calabrese	NOUN
eistud-31241	64	26	et	et	PROPN
eistud-31241	64	27	al	al	PROPN
eistud-31241	64	28	.	.	PROPN
eistud-31241	64	29	,	,	PUNCT
eistud-31241	64	30	2021	2021	NUM
eistud-31241	64	31	,	,	PUNCT
eistud-31241	64	32	gerged&almontaser	gerged&almontaser	NOUN
eistud-31241	64	33	,	,	PUNCT
eistud-31241	64	34	2021	2021	NUM
eistud-31241	64	35	)	)	PUNCT
eistud-31241	64	36	.	.	PUNCT
eistud-31241	65	1	pizzi	pizzi	PROPN
eistud-31241	65	2	et	et	PROPN
eistud-31241	65	3	al	al	PROPN
eistud-31241	65	4	.	.	PROPN
eistud-31241	66	1	(	(	PUNCT
eistud-31241	66	2	2021	2021	NUM
eistud-31241	66	3	)	)	PUNCT
eistud-31241	66	4	suggest	suggest	VERB
eistud-31241	66	5	that	that	SCONJ
eistud-31241	66	6	only	only	ADV
eistud-31241	66	7	a	a	DET
eistud-31241	66	8	limited	limited	ADJ
eistud-31241	66	9	number	number	NOUN
eistud-31241	66	10	of	of	ADP
eistud-31241	66	11	companies	company	NOUN
eistud-31241	66	12	explicitly	explicitly	ADV
eistud-31241	66	13	disclose	disclose	VERB
eistud-31241	66	14	information	information	NOUN
eistud-31241	66	15	about	about	ADP
eistud-31241	66	16	their	their	PRON
eistud-31241	66	17	contribution	contribution	NOUN
eistud-31241	66	18	to	to	ADP
eistud-31241	66	19	the	the	DET
eistud-31241	66	20	sdgs	sdgs	NOUN
eistud-31241	66	21	.	.	PUNCT
eistud-31241	67	1	it	it	PRON
eistud-31241	67	2	seems	seem	VERB
eistud-31241	67	3	like	like	SCONJ
eistud-31241	67	4	companies	company	NOUN
eistud-31241	67	5	tend	tend	VERB
eistud-31241	67	6	to	to	PART
eistud-31241	67	7	concentrate	concentrate	VERB
eistud-31241	67	8	on	on	ADP
eistud-31241	67	9	several	several	ADJ
eistud-31241	67	10	selected	select	VERB
eistud-31241	67	11	sdgs	sdgs	NOUN
eistud-31241	67	12	in	in	ADP
eistud-31241	67	13	their	their	PRON
eistud-31241	67	14	business	business	NOUN
eistud-31241	67	15	and	and	CCONJ
eistud-31241	67	16	reporting	reporting	NOUN
eistud-31241	67	17	practices	practice	NOUN
eistud-31241	67	18	,	,	PUNCT
eistud-31241	67	19	which	which	PRON
eistud-31241	67	20	is	be	AUX
eistud-31241	67	21	also	also	ADV
eistud-31241	67	22	in	in	ADP
eistud-31241	67	23	line	line	NOUN
eistud-31241	67	24	with	with	ADP
eistud-31241	67	25	the	the	DET
eistud-31241	67	26	country	country	NOUN
eistud-31241	67	27	’s	’s	PART
eistud-31241	67	28	commitment	commitment	NOUN
eistud-31241	67	29	(	(	PUNCT
eistud-31241	67	30	gunawan	gunawan	PROPN
eistud-31241	67	31	et	et	PROPN
eistud-31241	67	32	al	al	PROPN
eistud-31241	67	33	.	.	PROPN
eistud-31241	67	34	,	,	PUNCT
eistud-31241	67	35	2020	2020	NUM
eistud-31241	67	36	)	)	PUNCT
eistud-31241	67	37	.	.	PUNCT
eistud-31241	68	1	findings	finding	NOUN
eistud-31241	68	2	of	of	ADP
eistud-31241	68	3	haywood&boihang	haywood&boihang	PROPN
eistud-31241	68	4	(	(	PUNCT
eistud-31241	68	5	2021	2021	NUM
eistud-31241	68	6	)	)	PUNCT
eistud-31241	68	7	who	who	PRON
eistud-31241	68	8	investigated	investigate	VERB
eistud-31241	68	9	south	south	PROPN
eistud-31241	68	10	africa	africa	PROPN
eistud-31241	68	11	’s	’s	PART
eistud-31241	68	12	top	top	ADJ
eistud-31241	68	13	100	100	NUM
eistud-31241	68	14	listed	list	VERB
eistud-31241	68	15	companies	company	NOUN
eistud-31241	68	16	revealed	reveal	VERB
eistud-31241	68	17	that	that	SCONJ
eistud-31241	68	18	as	as	ADP
eistud-31241	68	19	of	of	ADP
eistud-31241	68	20	2017/2018	2017/2018	NUM
eistud-31241	68	21	financial	financial	ADJ
eistud-31241	68	22	year	year	NOUN
eistud-31241	68	23	in	in	ADP
eistud-31241	68	24	spite	spite	NOUN
eistud-31241	68	25	of	of	ADP
eistud-31241	68	26	the	the	DET
eistud-31241	68	27	growing	grow	VERB
eistud-31241	68	28	trend	trend	NOUN
eistud-31241	68	29	only	only	ADV
eistud-31241	68	30	11	11	NUM
eistud-31241	68	31	%	%	NOUN
eistud-31241	68	32	of	of	ADP
eistud-31241	68	33	companies	company	NOUN
eistud-31241	68	34	have	have	AUX
eistud-31241	68	35	incorporated	incorporate	VERB
eistud-31241	68	36	the	the	DET
eistud-31241	68	37	sdgs	sdgs	NOUN
eistud-31241	68	38	into	into	ADP
eistud-31241	68	39	their	their	PRON
eistud-31241	68	40	business	business	NOUN
eistud-31241	68	41	model	model	NOUN
eistud-31241	68	42	and	and	CCONJ
eistud-31241	68	43	strategies	strategy	NOUN
eistud-31241	68	44	.	.	PUNCT
eistud-31241	69	1	bose&khan	bose&khan	CCONJ
eistud-31241	69	2	(	(	PUNCT
eistud-31241	69	3	2022	2022	NUM
eistud-31241	69	4	)	)	PUNCT
eistud-31241	69	5	discovered	discover	VERB
eistud-31241	69	6	that	that	SCONJ
eistud-31241	69	7	the	the	DET
eistud-31241	69	8	sdg	sdg	NOUN
eistud-31241	69	9	referred	refer	VERB
eistud-31241	69	10	reporting	reporting	NOUN
eistud-31241	69	11	is	be	AUX
eistud-31241	69	12	a	a	DET
eistud-31241	69	13	growing	grow	VERB
eistud-31241	69	14	trend	trend	NOUN
eistud-31241	69	15	worldwide	worldwide	ADV
eistud-31241	69	16	being	be	AUX
eistud-31241	69	17	more	more	ADV
eistud-31241	69	18	developed	develop	VERB
eistud-31241	69	19	in	in	ADP
eistud-31241	69	20	shareholder	shareholder	NOUN
eistud-31241	69	21	-	-	PUNCT
eistud-31241	69	22	oriented	orient	VERB
eistud-31241	69	23	countries	country	NOUN
eistud-31241	69	24	as	as	ADV
eistud-31241	69	25	well	well	ADV
eistud-31241	69	26	as	as	ADP
eistud-31241	69	27	in	in	ADP
eistud-31241	69	28	developing	develop	VERB
eistud-31241	69	29	countries	country	NOUN
eistud-31241	69	30	,	,	PUNCT
eistud-31241	69	31	moreover	moreover	ADV
eistud-31241	69	32	,	,	PUNCT
eistud-31241	69	33	their	their	PRON
eistud-31241	69	34	findings	finding	NOUN
eistud-31241	69	35	suggest	suggest	VERB
eistud-31241	69	36	that	that	SCONJ
eistud-31241	69	37	“	"	PUNCT
eistud-31241	69	38	companies	company	NOUN
eistud-31241	69	39	in	in	ADP
eistud-31241	69	40	developing	develop	VERB
eistud-31241	69	41	countries	country	NOUN
eistud-31241	69	42	did	do	VERB
eistud-31241	69	43	higher	high	ADJ
eistud-31241	69	44	company	company	NOUN
eistud-31241	69	45	-	-	PUNCT
eistud-31241	69	46	level	level	NOUN
eistud-31241	69	47	sdgs	sdgs	ADJ
eistud-31241	69	48	reporting	reporting	NOUN
eistud-31241	69	49	than	than	ADP
eistud-31241	69	50	those	those	PRON
eistud-31241	69	51	in	in	ADP
eistud-31241	69	52	developed	developed	ADJ
eistud-31241	69	53	countries	country	NOUN
eistud-31241	69	54	”	"	PUNCT
eistud-31241	69	55	(	(	PUNCT
eistud-31241	69	56	bose&khan	bose&khan	ADP
eistud-31241	69	57	,	,	PUNCT
eistud-31241	69	58	2022	2022	NUM
eistud-31241	69	59	)	)	PUNCT
eistud-31241	69	60	.	.	PUNCT
eistud-31241	70	1	findings	finding	NOUN
eistud-31241	70	2	of	of	ADP
eistud-31241	70	3	garcía	garcía	ADJ
eistud-31241	70	4	-	-	PUNCT
eistud-31241	70	5	sánchez	sánchez	NOUN
eistud-31241	70	6	et	et	PROPN
eistud-31241	70	7	al	al	PROPN
eistud-31241	70	8	.	.	PROPN
eistud-31241	70	9	(	(	PUNCT
eistud-31241	70	10	2021	2021	NUM
eistud-31241	70	11	)	)	PUNCT
eistud-31241	70	12	indicate	indicate	VERB
eistud-31241	70	13	that	that	SCONJ
eistud-31241	70	14	the	the	DET
eistud-31241	70	15	main	main	ADJ
eistud-31241	70	16	drivers	driver	NOUN
eistud-31241	70	17	of	of	ADP
eistud-31241	70	18	integration	integration	NOUN
eistud-31241	70	19	of	of	ADP
eistud-31241	70	20	sdg	sdg	NOUN
eistud-31241	70	21	into	into	ADP
eistud-31241	70	22	non	non	ADJ
eistud-31241	70	23	-	-	ADJ
eistud-31241	70	24	financial	financial	ADJ
eistud-31241	70	25	reporting	reporting	NOUN
eistud-31241	70	26	are	be	AUX
eistud-31241	70	27	institutional	institutional	ADJ
eistud-31241	70	28	pressures	pressure	NOUN
eistud-31241	70	29	at	at	ADP
eistud-31241	70	30	the	the	DET
eistud-31241	70	31	country	country	NOUN
eistud-31241	70	32	level	level	NOUN
eistud-31241	70	33	,	,	PUNCT
eistud-31241	70	34	size	size	NOUN
eistud-31241	70	35	of	of	ADP
eistud-31241	70	36	an	an	DET
eistud-31241	70	37	organisation	organisation	NOUN
eistud-31241	70	38	and	and	CCONJ
eistud-31241	70	39	incentives	incentive	NOUN
eistud-31241	70	40	associated	associate	VERB
eistud-31241	70	41	with	with	ADP
eistud-31241	70	42	the	the	DET
eistud-31241	70	43	monitoring	monitoring	NOUN
eistud-31241	70	44	of	of	ADP
eistud-31241	70	45	financial	financial	ADJ
eistud-31241	70	46	analysts	analyst	NOUN
eistud-31241	70	47	and	and	CCONJ
eistud-31241	70	48	demands	demand	NOUN
eistud-31241	70	49	of	of	ADP
eistud-31241	70	50	investors	investor	NOUN
eistud-31241	70	51	,	,	PUNCT
eistud-31241	70	52	together	together	ADV
eistud-31241	70	53	with	with	ADP
eistud-31241	70	54	the	the	DET
eistud-31241	70	55	specialisation	specialisation	NOUN
eistud-31241	70	56	and	and	CCONJ
eistud-31241	70	57	size	size	NOUN
eistud-31241	70	58	of	of	ADP
eistud-31241	70	59	the	the	DET
eistud-31241	70	60	board	board	NOUN
eistud-31241	70	61	of	of	ADP
eistud-31241	70	62	directors	director	NOUN
eistud-31241	70	63	.	.	PUNCT
eistud-31241	71	1	in	in	ADP
eistud-31241	71	2	general	general	ADJ
eistud-31241	71	3	,	,	PUNCT
eistud-31241	71	4	it	it	PRON
eistud-31241	71	5	can	can	AUX
eistud-31241	71	6	be	be	AUX
eistud-31241	71	7	summarised	summarise	VERB
eistud-31241	71	8	that	that	SCONJ
eistud-31241	71	9	the	the	DET
eistud-31241	71	10	eu	eu	PROPN
eistud-31241	71	11	directive	directive	NOUN
eistud-31241	71	12	2014/95eu	2014/95eu	NUM
eistud-31241	71	13	had	have	VERB
eistud-31241	71	14	a	a	DET
eistud-31241	71	15	crucial	crucial	ADJ
eistud-31241	71	16	positive	positive	ADJ
eistud-31241	71	17	impact	impact	NOUN
eistud-31241	71	18	on	on	ADP
eistud-31241	71	19	the	the	DET
eistud-31241	71	20	quantity	quantity	NOUN
eistud-31241	71	21	of	of	ADP
eistud-31241	71	22	the	the	DET
eistud-31241	71	23	non	non	ADJ
eistud-31241	71	24	-	-	ADJ
eistud-31241	71	25	financial	financial	ADJ
eistud-31241	71	26	reporting	reporting	NOUN
eistud-31241	71	27	while	while	SCONJ
eistud-31241	71	28	quality	quality	NOUN
eistud-31241	71	29	and	and	CCONJ
eistud-31241	71	30	the	the	DET
eistud-31241	71	31	sdg	sdg	NOUN
eistud-31241	71	32	implementation	implementation	NOUN
eistud-31241	71	33	still	still	ADV
eistud-31241	71	34	remains	remain	VERB
eistud-31241	71	35	the	the	DET
eistud-31241	71	36	issue	issue	NOUN
eistud-31241	71	37	.	.	PUNCT
eistud-31241	72	1	research	research	NOUN
eistud-31241	72	2	designthe	designthe	ADJ
eistud-31241	72	3	aim	aim	NOUN
eistud-31241	72	4	of	of	ADP
eistud-31241	72	5	this	this	DET
eistud-31241	72	6	research	research	NOUN
eistud-31241	72	7	is	be	AUX
eistud-31241	72	8	to	to	PART
eistud-31241	72	9	investigate	investigate	VERB
eistud-31241	72	10	whether	whether	SCONJ
eistud-31241	72	11	sustainability	sustainability	NOUN
eistud-31241	72	12	reporting	reporting	NOUN
eistud-31241	72	13	has	have	AUX
eistud-31241	72	14	become	become	VERB
eistud-31241	72	15	a	a	DET
eistud-31241	72	16	common	common	ADJ
eistud-31241	72	17	practice	practice	NOUN
eistud-31241	72	18	among	among	ADP
eistud-31241	72	19	business	business	NOUN
eistud-31241	72	20	companies	company	NOUN
eistud-31241	72	21	within	within	ADP
eistud-31241	72	22	a	a	DET
eistud-31241	72	23	recent	recent	ADJ
eistud-31241	72	24	decade	decade	NOUN
eistud-31241	72	25	and	and	CCONJ
eistud-31241	72	26	find	find	VERB
eistud-31241	72	27	out	out	ADP
eistud-31241	72	28	the	the	DET
eistud-31241	72	29	main	main	ADJ
eistud-31241	72	30	features	feature	NOUN
eistud-31241	72	31	and	and	CCONJ
eistud-31241	72	32	trends	trend	NOUN
eistud-31241	72	33	of	of	ADP
eistud-31241	72	34	non	non	ADJ
eistud-31241	72	35	-	-	ADJ
eistud-31241	72	36	financial	financial	ADJ
eistud-31241	72	37	reporting	reporting	NOUN
eistud-31241	72	38	.	.	PUNCT
eistud-31241	73	1	companies	company	NOUN
eistud-31241	73	2	listed	list	VERB
eistud-31241	73	3	on	on	ADP
eistud-31241	73	4	the	the	DET
eistud-31241	73	5	main	main	ADJ
eistud-31241	73	6	shares	share	NOUN
eistud-31241	73	7	trading	trading	NOUN
eistud-31241	73	8	list	list	NOUN
eistud-31241	73	9	of	of	ADP
eistud-31241	73	10	the	the	DET
eistud-31241	73	11	nasdaq	nasdaq	PROPN
eistud-31241	73	12	omx	omx	PROPN
eistud-31241	73	13	baltic	baltic	PROPN
eistud-31241	73	14	were	be	AUX
eistud-31241	73	15	analysed	analyse	VERB
eistud-31241	73	16	for	for	ADP
eistud-31241	73	17	the	the	DET
eistud-31241	73	18	purpose	purpose	NOUN
eistud-31241	73	19	of	of	ADP
eistud-31241	73	20	this	this	DET
eistud-31241	73	21	research	research	NOUN
eistud-31241	73	22	,	,	PUNCT
eistud-31241	73	23	as	as	SCONJ
eistud-31241	73	24	authors	author	NOUN
eistud-31241	73	25	believe	believe	VERB
eistud-31241	73	26	that	that	SCONJ
eistud-31241	73	27	listed	list	VERB
eistud-31241	73	28	companies	company	NOUN
eistud-31241	73	29	tend	tend	VERB
eistud-31241	73	30	to	to	PART
eistud-31241	73	31	be	be	AUX
eistud-31241	73	32	more	more	ADV
eistud-31241	73	33	advanced	advanced	ADJ
eistud-31241	73	34	in	in	ADP
eistud-31241	73	35	csr	csr	NOUN
eistud-31241	73	36	reporting	reporting	NOUN
eistud-31241	73	37	in	in	ADP
eistud-31241	73	38	comparison	comparison	NOUN
eistud-31241	73	39	with	with	ADP
eistud-31241	73	40	the	the	DET
eistud-31241	73	41	non	non	ADJ
eistud-31241	73	42	-	-	ADJ
eistud-31241	73	43	listed	listed	ADJ
eistud-31241	73	44	ones	one	NOUN
eistud-31241	73	45	.	.	PUNCT
eistud-31241	74	1	therefore	therefore	ADV
eistud-31241	74	2	,	,	PUNCT
eistud-31241	74	3	in	in	ADP
eistud-31241	74	4	order	order	NOUN
eistud-31241	74	5	to	to	PART
eistud-31241	74	6	analyse	analyse	VERB
eistud-31241	74	7	main	main	ADJ
eistud-31241	74	8	changes	change	NOUN
eistud-31241	74	9	within	within	ADP
eistud-31241	74	10	the	the	DET
eistud-31241	74	11	last	last	ADJ
eistud-31241	74	12	10	10	NUM
eistud-31241	74	13	years	year	NOUN
eistud-31241	74	14	there	there	PRON
eistud-31241	74	15	were	be	VERB
eistud-31241	74	16	industry	industry	NOUN
eistud-31241	74	17	31.12.2010	31.12.2010	NUM
eistud-31241	74	18	31.12.2020	31.12.2020	NUM
eistud-31241	74	19	basic	basic	ADJ
eistud-31241	74	20	materials	material	NOUN
eistud-31241	74	21	and	and	CCONJ
eistud-31241	74	22	industrials	industrial	NOUN
eistud-31241	74	23	2	2	NUM
eistud-31241	74	24	1	1	NUM
eistud-31241	74	25	consumer	consumer	NOUN
eistud-31241	74	26	discretionary	discretionary	ADJ
eistud-31241	74	27	11	11	NUM
eistud-31241	74	28	7	7	NUM
eistud-31241	74	29	consumer	consumer	NOUN
eistud-31241	74	30	staples	staple	NOUN
eistud-31241	74	31	5	5	NUM
eistud-31241	74	32	6	6	NUM
eistud-31241	74	33	financials	financial	NOUN
eistud-31241	74	34	3	3	NUM
eistud-31241	74	35	4	4	NUM
eistud-31241	74	36	health	health	NOUN
eistud-31241	74	37	care	care	NOUN
eistud-31241	74	38	3	3	NUM
eistud-31241	74	39	2	2	NUM
eistud-31241	74	40	industrials	industrial	NOUN
eistud-31241	74	41	7	7	NUM
eistud-31241	74	42	6	6	NUM
eistud-31241	74	43	real	real	ADJ
eistud-31241	74	44	estate	estate	NOUN
eistud-31241	74	45	2	2	NUM
eistud-31241	74	46	2	2	NUM
eistud-31241	74	47	technology	technology	NOUN
eistud-31241	74	48	0	0	NUM
eistud-31241	74	49	1	1	NUM
eistud-31241	74	50	telecommunications	telecommunication	NOUN
eistud-31241	74	51	2	2	NUM
eistud-31241	74	52	2	2	NUM
eistud-31241	74	53	utilities	utility	NOUN
eistud-31241	74	54	2	2	NUM
eistud-31241	74	55	2	2	NUM
eistud-31241	74	56	total	total	NOUN
eistud-31241	74	57	participating	participate	VERB
eistud-31241	74	58	companies	company	NOUN
eistud-31241	74	59	37	37	NUM
eistud-31241	74	60	33	33	NUM
eistud-31241	74	61	table	table	NOUN
eistud-31241	74	62	1	1	NUM
eistud-31241	74	63	participating	participate	VERB
eistud-31241	74	64	companies	company	NOUN
eistud-31241	74	65	by	by	ADP
eistud-31241	74	66	industry	industry	NOUN
eistud-31241	74	67	.	.	PUNCT
eistud-31241	75	1	source	source	NOUN
eistud-31241	75	2	:	:	PUNCT
eistud-31241	75	3	annual	annual	ADJ
eistud-31241	75	4	reports	report	NOUN
eistud-31241	75	5	of	of	ADP
eistud-31241	75	6	selected	select	VERB
eistud-31241	75	7	companies	company	NOUN
eistud-31241	75	8	for	for	ADP
eistud-31241	75	9	years	year	NOUN
eistud-31241	75	10	2010	2010	NUM
eistud-31241	75	11	and	and	CCONJ
eistud-31241	75	12	2020	2020	NUM
eistud-31241	75	13	.	.	PUNCT
eistud-31241	76	1	chosen	choose	VERB
eistud-31241	76	2	information	information	NOUN
eistud-31241	76	3	disclosed	disclose	VERB
eistud-31241	76	4	on	on	ADP
eistud-31241	76	5	the	the	DET
eistud-31241	76	6	nasdaq	nasdaq	PROPN
eistud-31241	76	7	omx	omx	PROPN
eistud-31241	76	8	baltic	baltic	PROPN
eistud-31241	76	9	data	datum	NOUN
eistud-31241	76	10	obtained	obtain	VERB
eistud-31241	76	11	from	from	ADP
eistud-31241	76	12	the	the	DET
eistud-31241	76	13	stock	stock	NOUN
eistud-31241	76	14	-	-	PUNCT
eistud-31241	76	15	exchange	exchange	NOUN
eistud-31241	76	16	website	website	NOUN
eistud-31241	76	17	(	(	PUNCT
eistud-31241	76	18	nasdaq	nasdaq	PROPN
eistud-31241	76	19	baltic	baltic	PROPN
eistud-31241	76	20	,	,	PUNCT
eistud-31241	76	21	2022	2022	NUM
eistud-31241	76	22	)	)	PUNCT
eistud-31241	76	23	,	,	PUNCT
eistud-31241	76	24	websites	website	NOUN
eistud-31241	76	25	of	of	ADP
eistud-31241	76	26	companies	company	NOUN
eistud-31241	76	27	and	and	CCONJ
eistud-31241	76	28	the	the	DET
eistud-31241	76	29	annual	annual	ADJ
eistud-31241	76	30	financial	financial	ADJ
eistud-31241	76	31	reports	report	NOUN
eistud-31241	76	32	of	of	ADP
eistud-31241	76	33	companies	company	NOUN
eistud-31241	76	34	as	as	ADP
eistud-31241	76	35	of	of	ADP
eistud-31241	76	36	31.12.2010	31.12.2010	NUM
eistud-31241	76	37	and	and	CCONJ
eistud-31241	76	38	31.12.2020	31.12.2020	PROPN
eistud-31241	76	39	.	.	PUNCT
eistud-31241	77	1	the	the	DET
eistud-31241	77	2	total	total	ADJ
eistud-31241	77	3	number	number	NOUN
eistud-31241	77	4	of	of	ADP
eistud-31241	77	5	cases	case	NOUN
eistud-31241	77	6	was	be	AUX
eistud-31241	77	7	37	37	NUM
eistud-31241	77	8	and	and	CCONJ
eistud-31241	77	9	33	33	NUM
eistud-31241	77	10	(	(	PUNCT
eistud-31241	77	11	4	4	NUM
eistud-31241	77	12	latvian	latvian	ADJ
eistud-31241	77	13	,	,	PUNCT
eistud-31241	77	14	13	13	NUM
eistud-31241	77	15	lithuanian	lithuanian	NOUN
eistud-31241	77	16	and	and	CCONJ
eistud-31241	77	17	16	16	NUM
eistud-31241	77	18	estonian	estonian	ADJ
eistud-31241	77	19	)	)	PUNCT
eistud-31241	77	20	companies	company	NOUN
eistud-31241	77	21	respectively	respectively	ADV
eistud-31241	77	22	.	.	PUNCT
eistud-31241	78	1	table	table	NOUN
eistud-31241	78	2	1	1	NUM
eistud-31241	78	3	presents	present	VERB
eistud-31241	78	4	the	the	DET
eistud-31241	78	5	sample	sample	NOUN
eistud-31241	78	6	distribution	distribution	NOUN
eistud-31241	78	7	among	among	ADP
eistud-31241	78	8	industries	industry	NOUN
eistud-31241	78	9	.	.	PUNCT
eistud-31241	79	1	authors	author	NOUN
eistud-31241	79	2	looked	look	VERB
eistud-31241	79	3	into	into	ADP
eistud-31241	79	4	presentation	presentation	NOUN
eistud-31241	79	5	,	,	PUNCT
eistud-31241	79	6	type	type	NOUN
eistud-31241	79	7	and	and	CCONJ
eistud-31241	79	8	main	main	ADJ
eistud-31241	79	9	features	feature	NOUN
eistud-31241	79	10	of	of	ADP
eistud-31241	79	11	sustainability	sustainability	NOUN
eistud-31241	79	12	reporting	report	VERB
eistud-31241	79	13	for	for	ADP
eistud-31241	79	14	the	the	DET
eistud-31241	79	15	selected	select	VERB
eistud-31241	79	16	companies	company	NOUN
eistud-31241	79	17	.	.	PUNCT
eistud-31241	80	1	results	result	NOUN
eistud-31241	80	2	are	be	AUX
eistud-31241	80	3	presented	present	VERB
eistud-31241	80	4	in	in	ADP
eistud-31241	80	5	the	the	DET
eistud-31241	80	6	next	next	ADJ
eistud-31241	80	7	section	section	NOUN
eistud-31241	80	8	.	.	PUNCT
eistud-31241	81	1	european	european	ADJ
eistud-31241	81	2	integrat	integrat	PROPN
eistud-31241	81	3	ion	ion	NOUN
eistud-31241	81	4	studies2022/16	studies2022/16	NOUN
eistud-31241	81	5	82	82	NUM
eistud-31241	81	6	results	result	NOUN
eistud-31241	81	7	of	of	ADP
eistud-31241	81	8	the	the	DET
eistud-31241	81	9	research	research	NOUN
eistud-31241	81	10	clearly	clearly	ADV
eistud-31241	81	11	reveal	reveal	VERB
eistud-31241	81	12	a	a	DET
eistud-31241	81	13	growing	grow	VERB
eistud-31241	81	14	trend	trend	NOUN
eistud-31241	81	15	in	in	ADP
eistud-31241	81	16	sustainability	sustainability	NOUN
eistud-31241	81	17	reporting	reporting	NOUN
eistud-31241	81	18	within	within	ADP
eistud-31241	81	19	the	the	DET
eistud-31241	81	20	baltic	baltic	ADJ
eistud-31241	81	21	countries	country	NOUN
eistud-31241	81	22	.	.	PUNCT
eistud-31241	82	1	authors	author	NOUN
eistud-31241	82	2	note	note	VERB
eistud-31241	82	3	that	that	SCONJ
eistud-31241	82	4	disclosure	disclosure	NOUN
eistud-31241	82	5	by	by	ADP
eistud-31241	82	6	creating	create	VERB
eistud-31241	82	7	a	a	DET
eistud-31241	82	8	dedicated	dedicated	ADJ
eistud-31241	82	9	section	section	NOUN
eistud-31241	82	10	in	in	ADP
eistud-31241	82	11	the	the	DET
eistud-31241	82	12	annual	annual	ADJ
eistud-31241	82	13	report	report	NOUN
eistud-31241	82	14	is	be	AUX
eistud-31241	82	15	still	still	ADV
eistud-31241	82	16	prevailing	prevail	VERB
eistud-31241	82	17	over	over	ADP
eistud-31241	82	18	the	the	DET
eistud-31241	82	19	standalone	standalone	NOUN
eistud-31241	82	20	reporting	reporting	NOUN
eistud-31241	82	21	.	.	PUNCT
eistud-31241	83	1	a	a	DET
eistud-31241	83	2	summary	summary	NOUN
eistud-31241	83	3	of	of	ADP
eistud-31241	83	4	findings	finding	NOUN
eistud-31241	83	5	is	be	AUX
eistud-31241	83	6	presented	present	VERB
eistud-31241	83	7	in	in	ADP
eistud-31241	83	8	table	table	NOUN
eistud-31241	83	9	2	2	NUM
eistud-31241	83	10	.	.	PUNCT
eistud-31241	84	1	results	result	NOUN
eistud-31241	84	2	table	table	NOUN
eistud-31241	84	3	2	2	NUM
eistud-31241	84	4	presentation	presentation	NOUN
eistud-31241	84	5	of	of	ADP
eistud-31241	84	6	social	social	ADJ
eistud-31241	84	7	accounting	accounting	NOUN
eistud-31241	84	8	disclosures	disclosure	NOUN
eistud-31241	84	9	for	for	ADP
eistud-31241	84	10	companies	company	NOUN
eistud-31241	84	11	listed	list	VERB
eistud-31241	84	12	on	on	ADP
eistud-31241	84	13	the	the	DET
eistud-31241	84	14	main	main	ADJ
eistud-31241	84	15	list	list	NOUN
eistud-31241	84	16	of	of	ADP
eistud-31241	84	17	nasdaq	nasdaq	PROPN
eistud-31241	84	18	omx	omx	PROPN
eistud-31241	84	19	baltic	baltic	PROPN
eistud-31241	84	20	as	as	ADP
eistud-31241	84	21	of	of	ADP
eistud-31241	84	22	year	year	NOUN
eistud-31241	84	23	2010	2010	NUM
eistud-31241	84	24	and	and	CCONJ
eistud-31241	84	25	2020	2020	NUM
eistud-31241	84	26	(	(	PUNCT
eistud-31241	84	27	number	number	NOUN
eistud-31241	84	28	of	of	ADP
eistud-31241	84	29	disclosures	disclosure	NOUN
eistud-31241	84	30	,	,	PUNCT
eistud-31241	84	31	%	%	INTJ
eistud-31241	84	32	)	)	PUNCT
eistud-31241	84	33	source	source	NOUN
eistud-31241	84	34	:	:	PUNCT
eistud-31241	84	35	annual	annual	ADJ
eistud-31241	84	36	reports	report	NOUN
eistud-31241	84	37	of	of	ADP
eistud-31241	84	38	participating	participate	VERB
eistud-31241	84	39	companies	company	NOUN
eistud-31241	84	40	for	for	ADP
eistud-31241	84	41	years	year	NOUN
eistud-31241	84	42	2010	2010	NUM
eistud-31241	84	43	and	and	CCONJ
eistud-31241	84	44	2020	2020	NUM
eistud-31241	84	45	.	.	PUNCT
eistud-31241	85	1	presentation	presentation	NOUN
eistud-31241	85	2	of	of	ADP
eistud-31241	85	3	disclosures	disclosure	NOUN
eistud-31241	85	4	2010	2010	NUM
eistud-31241	85	5	2020	2020	NUM
eistud-31241	85	6	inside	inside	ADP
eistud-31241	85	7	the	the	DET
eistud-31241	85	8	annual	annual	ADJ
eistud-31241	85	9	report	report	NOUN
eistud-31241	85	10	24	24	NUM
eistud-31241	85	11	(	(	PUNCT
eistud-31241	85	12	65	65	NUM
eistud-31241	85	13	%	%	NOUN
eistud-31241	85	14	)	)	PUNCT
eistud-31241	85	15	24	24	NUM
eistud-31241	85	16	(	(	PUNCT
eistud-31241	85	17	73	73	NUM
eistud-31241	85	18	%	%	NOUN
eistud-31241	85	19	)	)	PUNCT
eistud-31241	85	20	standalone	standalone	ADJ
eistud-31241	85	21	sustainability	sustainability	NOUN
eistud-31241	85	22	report	report	NOUN
eistud-31241	85	23	6	6	NUM
eistud-31241	85	24	(	(	PUNCT
eistud-31241	85	25	16	16	NUM
eistud-31241	85	26	%	%	NOUN
eistud-31241	85	27	)	)	PUNCT
eistud-31241	85	28	11	11	NUM
eistud-31241	85	29	(	(	PUNCT
eistud-31241	85	30	33	33	NUM
eistud-31241	85	31	%	%	NOUN
eistud-31241	85	32	)	)	PUNCT
eistud-31241	85	33	inside	inside	ADP
eistud-31241	85	34	yearbook	yearbook	NOUN
eistud-31241	85	35	and	and	CCONJ
eistud-31241	85	36	the	the	DET
eistud-31241	85	37	strategic	strategic	ADJ
eistud-31241	85	38	plan	plan	NOUN
eistud-31241	85	39	0	0	NUM
eistud-31241	85	40	3	3	NUM
eistud-31241	85	41	(	(	PUNCT
eistud-31241	85	42	9	9	NUM
eistud-31241	85	43	%	%	NOUN
eistud-31241	85	44	)	)	PUNCT
eistud-31241	85	45	presentation	presentation	NOUN
eistud-31241	85	46	of	of	ADP
eistud-31241	85	47	disclosures	disclosure	NOUN
eistud-31241	85	48	estonia	estonia	PROPN
eistud-31241	85	49	latvia	latvia	PROPN
eistud-31241	85	50	lithuania	lithuania	PROPN
eistud-31241	85	51	total	total	NOUN
eistud-31241	85	52	inside	inside	ADP
eistud-31241	85	53	the	the	DET
eistud-31241	85	54	annual	annual	ADJ
eistud-31241	85	55	report	report	NOUN
eistud-31241	85	56	15	15	NUM
eistud-31241	85	57	(	(	PUNCT
eistud-31241	85	58	94	94	NUM
eistud-31241	85	59	%	%	NOUN
eistud-31241	85	60	)	)	PUNCT
eistud-31241	85	61	0	0	NUM
eistud-31241	85	62	9	9	NUM
eistud-31241	85	63	(	(	PUNCT
eistud-31241	85	64	69	69	NUM
eistud-31241	85	65	%	%	NOUN
eistud-31241	85	66	)	)	PUNCT
eistud-31241	85	67	24	24	NUM
eistud-31241	85	68	(	(	PUNCT
eistud-31241	85	69	73	73	NUM
eistud-31241	85	70	%	%	NOUN
eistud-31241	85	71	standalone	standalone	NOUN
eistud-31241	85	72	sustainability	sustainability	NOUN
eistud-31241	85	73	report	report	NOUN
eistud-31241	85	74	2	2	NUM
eistud-31241	85	75	(	(	PUNCT
eistud-31241	85	76	13	13	NUM
eistud-31241	85	77	%	%	NOUN
eistud-31241	85	78	)	)	PUNCT
eistud-31241	85	79	2	2	NUM
eistud-31241	85	80	(	(	PUNCT
eistud-31241	85	81	50	50	NUM
eistud-31241	85	82	%	%	NOUN
eistud-31241	85	83	)	)	PUNCT
eistud-31241	85	84	7	7	NUM
eistud-31241	85	85	(	(	PUNCT
eistud-31241	85	86	54	54	NUM
eistud-31241	85	87	%	%	NOUN
eistud-31241	85	88	)	)	PUNCT
eistud-31241	85	89	11	11	NUM
eistud-31241	85	90	(	(	PUNCT
eistud-31241	85	91	33	33	NUM
eistud-31241	85	92	%	%	NOUN
eistud-31241	85	93	)	)	PUNCT
eistud-31241	85	94	inside	inside	ADP
eistud-31241	85	95	yearbook	yearbook	NOUN
eistud-31241	85	96	and	and	CCONJ
eistud-31241	85	97	the	the	DET
eistud-31241	85	98	strategic	strategic	ADJ
eistud-31241	85	99	plan	plan	NOUN
eistud-31241	85	100	1	1	NUM
eistud-31241	85	101	(	(	PUNCT
eistud-31241	85	102	6	6	NUM
eistud-31241	85	103	%	%	NOUN
eistud-31241	85	104	)	)	PUNCT
eistud-31241	85	105	0	0	NUM
eistud-31241	85	106	2	2	NUM
eistud-31241	85	107	(	(	PUNCT
eistud-31241	85	108	15	15	NUM
eistud-31241	85	109	%	%	NOUN
eistud-31241	85	110	)	)	PUNCT
eistud-31241	85	111	3	3	NUM
eistud-31241	85	112	(	(	PUNCT
eistud-31241	85	113	9	9	NUM
eistud-31241	85	114	%	%	NOUN
eistud-31241	85	115	)	)	PUNCT
eistud-31241	85	116	table	table	NOUN
eistud-31241	85	117	3	3	NUM
eistud-31241	85	118	presentation	presentation	NOUN
eistud-31241	85	119	of	of	ADP
eistud-31241	85	120	social	social	ADJ
eistud-31241	85	121	accounting	accounting	NOUN
eistud-31241	85	122	disclosures	disclosure	NOUN
eistud-31241	85	123	by	by	ADP
eistud-31241	85	124	country	country	NOUN
eistud-31241	85	125	among	among	ADP
eistud-31241	85	126	baltic	baltic	ADJ
eistud-31241	85	127	companies	company	NOUN
eistud-31241	85	128	listed	list	VERB
eistud-31241	85	129	on	on	ADP
eistud-31241	85	130	the	the	DET
eistud-31241	85	131	main	main	ADJ
eistud-31241	85	132	list	list	NOUN
eistud-31241	85	133	of	of	ADP
eistud-31241	85	134	nasdaq	nasdaq	PROPN
eistud-31241	85	135	omx	omx	PROPN
eistud-31241	85	136	baltic	baltic	PROPN
eistud-31241	85	137	as	as	ADP
eistud-31241	85	138	of	of	ADP
eistud-31241	85	139	year	year	NOUN
eistud-31241	85	140	2020	2020	NUM
eistud-31241	85	141	source	source	NOUN
eistud-31241	85	142	:	:	PUNCT
eistud-31241	85	143	annual	annual	ADJ
eistud-31241	85	144	reports	report	NOUN
eistud-31241	85	145	of	of	ADP
eistud-31241	85	146	participating	participate	VERB
eistud-31241	85	147	companies	company	NOUN
eistud-31241	85	148	for	for	ADP
eistud-31241	85	149	the	the	DET
eistud-31241	85	150	year	year	NOUN
eistud-31241	85	151	2020	2020	NUM
eistud-31241	85	152	.	.	PUNCT
eistud-31241	86	1	table	table	NOUN
eistud-31241	86	2	4	4	NUM
eistud-31241	86	3	standalone	standalone	NOUN
eistud-31241	86	4	sustainability	sustainability	NOUN
eistud-31241	86	5	reporting	reporting	NOUN
eistud-31241	86	6	by	by	ADP
eistud-31241	86	7	industry	industry	NOUN
eistud-31241	86	8	:	:	PUNCT
eistud-31241	87	1	baltic	baltic	ADJ
eistud-31241	87	2	companies	company	NOUN
eistud-31241	87	3	listed	list	VERB
eistud-31241	87	4	on	on	ADP
eistud-31241	87	5	the	the	DET
eistud-31241	87	6	main	main	ADJ
eistud-31241	87	7	list	list	NOUN
eistud-31241	87	8	of	of	ADP
eistud-31241	87	9	nasdaq	nasdaq	PROPN
eistud-31241	87	10	omx	omx	PROPN
eistud-31241	87	11	baltic	baltic	PROPN
eistud-31241	87	12	as	as	ADP
eistud-31241	87	13	of	of	ADP
eistud-31241	87	14	year	year	NOUN
eistud-31241	87	15	2020	2020	NUM
eistud-31241	87	16	source	source	NOUN
eistud-31241	87	17	:	:	PUNCT
eistud-31241	87	18	annual	annual	ADJ
eistud-31241	87	19	reports	report	NOUN
eistud-31241	87	20	of	of	ADP
eistud-31241	87	21	participating	participate	VERB
eistud-31241	87	22	companies	company	NOUN
eistud-31241	87	23	for	for	ADP
eistud-31241	87	24	year	year	NOUN
eistud-31241	87	25	2020	2020	NUM
eistud-31241	87	26	,	,	PUNCT
eistud-31241	87	27	website	website	NOUN
eistud-31241	87	28	of	of	ADP
eistud-31241	87	29	nasdaq	nasdaq	PROPN
eistud-31241	87	30	omx	omx	PROPN
eistud-31241	87	31	baltic	baltic	PROPN
eistud-31241	87	32	(	(	PUNCT
eistud-31241	87	33	main	main	ADJ
eistud-31241	87	34	list	list	NOUN
eistud-31241	87	35	)	)	PUNCT
eistud-31241	87	36	.	.	PUNCT
eistud-31241	88	1	industry	industry	NOUN
eistud-31241	88	2	standalone	standalone	ADJ
eistud-31241	88	3	non	non	ADJ
eistud-31241	88	4	-	-	ADJ
eistud-31241	88	5	financial	financial	ADJ
eistud-31241	88	6	reports	report	NOUN
eistud-31241	88	7	(	(	PUNCT
eistud-31241	88	8	%	%	NOUN
eistud-31241	88	9	from	from	ADP
eistud-31241	88	10	total	total	ADJ
eistud-31241	88	11	number	number	NOUN
eistud-31241	88	12	of	of	ADP
eistud-31241	88	13	standalone	standalone	ADJ
eistud-31241	88	14	reports	report	NOUN
eistud-31241	88	15	submitted	submit	VERB
eistud-31241	88	16	)	)	PUNCT
eistud-31241	88	17	percentage	percentage	NOUN
eistud-31241	88	18	of	of	ADP
eistud-31241	88	19	the	the	DET
eistud-31241	88	20	total	total	ADJ
eistud-31241	88	21	number	number	NOUN
eistud-31241	88	22	of	of	ADP
eistud-31241	88	23	surveyed	survey	VERB
eistud-31241	88	24	companies	company	NOUN
eistud-31241	88	25	in	in	ADP
eistud-31241	88	26	the	the	DET
eistud-31241	88	27	respective	respective	ADJ
eistud-31241	88	28	industry	industry	NOUN
eistud-31241	88	29	basic	basic	ADJ
eistud-31241	88	30	materials	material	NOUN
eistud-31241	88	31	1	1	NUM
eistud-31241	88	32	(	(	PUNCT
eistud-31241	88	33	9	9	NUM
eistud-31241	88	34	%	%	NOUN
eistud-31241	88	35	)	)	PUNCT
eistud-31241	88	36	100	100	NUM
eistud-31241	88	37	%	%	NOUN
eistud-31241	88	38	consumer	consumer	NOUN
eistud-31241	88	39	staples	staple	NOUN
eistud-31241	88	40	3	3	NUM
eistud-31241	88	41	(	(	PUNCT
eistud-31241	88	42	27	27	NUM
eistud-31241	88	43	%	%	NOUN
eistud-31241	88	44	)	)	PUNCT
eistud-31241	88	45	50	50	NUM
eistud-31241	88	46	%	%	NOUN
eistud-31241	88	47	financials	financial	NOUN
eistud-31241	88	48	2	2	NUM
eistud-31241	88	49	(	(	PUNCT
eistud-31241	88	50	18	18	NUM
eistud-31241	88	51	%	%	NOUN
eistud-31241	88	52	)	)	PUNCT
eistud-31241	88	53	50	50	NUM
eistud-31241	88	54	%	%	NOUN
eistud-31241	88	55	health	health	NOUN
eistud-31241	88	56	care	care	NOUN
eistud-31241	88	57	1	1	NUM
eistud-31241	88	58	(	(	PUNCT
eistud-31241	88	59	9	9	NUM
eistud-31241	88	60	%	%	NOUN
eistud-31241	88	61	)	)	PUNCT
eistud-31241	88	62	50	50	NUM
eistud-31241	88	63	%	%	NOUN
eistud-31241	88	64	industrials	industrial	NOUN
eistud-31241	88	65	1	1	NUM
eistud-31241	88	66	(	(	PUNCT
eistud-31241	88	67	9	9	NUM
eistud-31241	88	68	%	%	NOUN
eistud-31241	88	69	)	)	PUNCT
eistud-31241	88	70	17	17	NUM
eistud-31241	88	71	%	%	NOUN
eistud-31241	88	72	telecommunications	telecommunication	NOUN
eistud-31241	88	73	2	2	NUM
eistud-31241	88	74	(	(	PUNCT
eistud-31241	88	75	18	18	NUM
eistud-31241	88	76	%	%	NOUN
eistud-31241	88	77	)	)	PUNCT
eistud-31241	88	78	100	100	NUM
eistud-31241	88	79	%	%	NOUN
eistud-31241	88	80	utilities	utility	NOUN
eistud-31241	88	81	1	1	NUM
eistud-31241	88	82	(	(	PUNCT
eistud-31241	88	83	9	9	NUM
eistud-31241	88	84	%	%	NOUN
eistud-31241	88	85	)	)	PUNCT
eistud-31241	88	86	50	50	NUM
eistud-31241	88	87	%	%	NOUN
eistud-31241	88	88	it	it	PRON
eistud-31241	88	89	should	should	AUX
eistud-31241	88	90	be	be	AUX
eistud-31241	88	91	noted	note	VERB
eistud-31241	88	92	that	that	SCONJ
eistud-31241	88	93	several	several	ADJ
eistud-31241	88	94	companies	company	NOUN
eistud-31241	88	95	prepare	prepare	VERB
eistud-31241	88	96	both	both	CCONJ
eistud-31241	88	97	standalone	standalone	ADJ
eistud-31241	88	98	sustainability	sustainability	NOUN
eistud-31241	88	99	reports	report	NOUN
eistud-31241	88	100	as	as	ADV
eistud-31241	88	101	well	well	ADV
eistud-31241	88	102	as	as	ADP
eistud-31241	88	103	provide	provide	VERB
eistud-31241	88	104	information	information	NOUN
eistud-31241	88	105	about	about	ADP
eistud-31241	88	106	non	non	ADJ
eistud-31241	88	107	-	-	ADJ
eistud-31241	88	108	financial	financial	ADJ
eistud-31241	88	109	performance	performance	NOUN
eistud-31241	88	110	in	in	ADP
eistud-31241	88	111	a	a	DET
eistud-31241	88	112	dedicated	dedicated	ADJ
eistud-31241	88	113	section	section	NOUN
eistud-31241	88	114	of	of	ADP
eistud-31241	88	115	their	their	PRON
eistud-31241	88	116	annual	annual	ADJ
eistud-31241	88	117	financial	financial	ADJ
eistud-31241	88	118	report	report	NOUN
eistud-31241	88	119	.	.	PUNCT
eistud-31241	89	1	in	in	ADP
eistud-31241	89	2	regard	regard	NOUN
eistud-31241	89	3	to	to	ADP
eistud-31241	89	4	the	the	DET
eistud-31241	89	5	preferred	preferred	ADJ
eistud-31241	89	6	way	way	NOUN
eistud-31241	89	7	of	of	ADP
eistud-31241	89	8	reporting	reporting	NOUN
eistud-31241	89	9	among	among	ADP
eistud-31241	89	10	countries	country	NOUN
eistud-31241	89	11	the	the	DET
eistud-31241	89	12	highest	high	ADJ
eistud-31241	89	13	rate	rate	NOUN
eistud-31241	89	14	of	of	ADP
eistud-31241	89	15	commitment	commitment	NOUN
eistud-31241	89	16	to	to	ADP
eistud-31241	89	17	standalone	standalone	ADJ
eistud-31241	89	18	sustainability	sustainability	NOUN
eistud-31241	89	19	reporting	reporting	NOUN
eistud-31241	89	20	was	be	AUX
eistud-31241	89	21	shown	show	VERB
eistud-31241	89	22	by	by	ADP
eistud-31241	89	23	lithuanian	lithuanian	ADJ
eistud-31241	89	24	companies	company	NOUN
eistud-31241	89	25	,	,	PUNCT
eistud-31241	89	26	while	while	SCONJ
eistud-31241	89	27	estonian	estonian	ADJ
eistud-31241	89	28	companies	company	NOUN
eistud-31241	89	29	prefer	prefer	VERB
eistud-31241	89	30	to	to	PART
eistud-31241	89	31	make	make	VERB
eistud-31241	89	32	disclosures	disclosure	NOUN
eistud-31241	89	33	within	within	ADP
eistud-31241	89	34	the	the	DET
eistud-31241	89	35	annual	annual	ADJ
eistud-31241	89	36	financial	financial	ADJ
eistud-31241	89	37	report	report	NOUN
eistud-31241	89	38	.	.	PUNCT
eistud-31241	90	1	a	a	DET
eistud-31241	90	2	summary	summary	NOUN
eistud-31241	90	3	of	of	ADP
eistud-31241	90	4	the	the	DET
eistud-31241	90	5	results	result	NOUN
eistud-31241	90	6	is	be	AUX
eistud-31241	90	7	presented	present	VERB
eistud-31241	90	8	in	in	ADP
eistud-31241	90	9	table	table	NOUN
eistud-31241	90	10	3	3	NUM
eistud-31241	90	11	.	.	PUNCT
eistud-31241	91	1	among	among	ADP
eistud-31241	91	2	the	the	DET
eistud-31241	91	3	selected	select	VERB
eistud-31241	91	4	companies	company	NOUN
eistud-31241	91	5	the	the	DET
eistud-31241	91	6	highest	high	ADJ
eistud-31241	91	7	rate	rate	NOUN
eistud-31241	91	8	of	of	ADP
eistud-31241	91	9	commitment	commitment	NOUN
eistud-31241	91	10	to	to	ADP
eistud-31241	91	11	standalone	standalone	ADJ
eistud-31241	91	12	sustainability	sustainability	NOUN
eistud-31241	91	13	reporting	reporting	NOUN
eistud-31241	91	14	was	be	AUX
eistud-31241	91	15	shown	show	VERB
eistud-31241	91	16	by	by	ADP
eistud-31241	91	17	companies	company	NOUN
eistud-31241	91	18	involved	involve	VERB
eistud-31241	91	19	in	in	ADP
eistud-31241	91	20	production	production	NOUN
eistud-31241	91	21	of	of	ADP
eistud-31241	91	22	basic	basic	ADJ
eistud-31241	91	23	materials	material	NOUN
eistud-31241	91	24	as	as	ADV
eistud-31241	91	25	well	well	ADV
eistud-31241	91	26	as	as	ADP
eistud-31241	91	27	telecommunication	telecommunication	NOUN
eistud-31241	91	28	companies	company	NOUN
eistud-31241	91	29	.	.	PUNCT
eistud-31241	92	1	a	a	DET
eistud-31241	92	2	summary	summary	NOUN
eistud-31241	92	3	of	of	ADP
eistud-31241	92	4	the	the	DET
eistud-31241	92	5	results	result	NOUN
eistud-31241	92	6	is	be	AUX
eistud-31241	92	7	presented	present	VERB
eistud-31241	92	8	in	in	ADP
eistud-31241	92	9	table	table	NOUN
eistud-31241	92	10	4	4	NUM
eistud-31241	92	11	.	.	NOUN
eistud-31241	92	12	83	83	NUM
eistud-31241	92	13	european	european	ADJ
eistud-31241	92	14	integrat	integrat	NOUN
eistud-31241	92	15	ion	ion	NOUN
eistud-31241	92	16	studies	study	NOUN
eistud-31241	92	17	2022/16	2022/16	NUM
eistud-31241	92	18	industry	industry	NOUN
eistud-31241	92	19	sdg	sdg	NOUN
eistud-31241	92	20	referring	refer	VERB
eistud-31241	92	21	gri	gri	PROPN
eistud-31241	92	22	referring	refer	VERB
eistud-31241	92	23	iso	iso	NOUN
eistud-31241	92	24	14001	14001	NUM
eistud-31241	92	25	iso	iso	NOUN
eistud-31241	92	26	9001	9001	NUM
eistud-31241	92	27	iso	iso	NOUN
eistud-31241	92	28	45001	45001	NUM
eistud-31241	92	29	ohsas	ohsa	NOUN
eistud-31241	92	30	basic	basic	ADJ
eistud-31241	92	31	materials	material	NOUN
eistud-31241	92	32	0	0	NUM
eistud-31241	92	33	0	0	NUM
eistud-31241	92	34	1(100	1(100	NUM
eistud-31241	92	35	%	%	NOUN
eistud-31241	92	36	)	)	PUNCT
eistud-31241	92	37	1(100	1(100	NUM
eistud-31241	92	38	%	%	NOUN
eistud-31241	92	39	)	)	PUNCT
eistud-31241	92	40	0	0	NUM
eistud-31241	93	1	1(100	1(100	NUM
eistud-31241	93	2	%	%	NOUN
eistud-31241	93	3	)	)	PUNCT
eistud-31241	93	4	consumer	consumer	NOUN
eistud-31241	93	5	staples	staple	NOUN
eistud-31241	93	6	0	0	NUM
eistud-31241	93	7	0	0	NUM
eistud-31241	93	8	1(17	1(17	NUM
eistud-31241	93	9	%	%	NOUN
eistud-31241	93	10	)	)	PUNCT
eistud-31241	93	11	1(17	1(17	NUM
eistud-31241	93	12	%	%	NOUN
eistud-31241	93	13	)	)	PUNCT
eistud-31241	93	14	0	0	NUM
eistud-31241	93	15	0	0	NUM
eistud-31241	93	16	consumer	consumer	NOUN
eistud-31241	93	17	discretionary	discretionary	ADJ
eistud-31241	93	18	2(29	2(29	NUM
eistud-31241	93	19	)	)	PUNCT
eistud-31241	93	20	0	0	NUM
eistud-31241	94	1	3(43	3(43	NUM
eistud-31241	94	2	%	%	NOUN
eistud-31241	94	3	)	)	PUNCT
eistud-31241	94	4	2(29	2(29	NUM
eistud-31241	94	5	%	%	NOUN
eistud-31241	94	6	)	)	PUNCT
eistud-31241	94	7	0	0	NUM
eistud-31241	94	8	1(14	1(14	NUM
eistud-31241	94	9	%	%	NOUN
eistud-31241	94	10	)	)	PUNCT
eistud-31241	94	11	financials	financial	NOUN
eistud-31241	94	12	0	0	NUM
eistud-31241	94	13	0	0	NUM
eistud-31241	94	14	0	0	NUM
eistud-31241	94	15	0	0	NUM
eistud-31241	94	16	0	0	NUM
eistud-31241	94	17	0	0	NUM
eistud-31241	94	18	health	health	NOUN
eistud-31241	94	19	care	care	NOUN
eistud-31241	94	20	0	0	NUM
eistud-31241	94	21	0	0	NUM
eistud-31241	94	22	1(50	1(50	NUM
eistud-31241	94	23	%	%	NOUN
eistud-31241	94	24	)	)	PUNCT
eistud-31241	94	25	0	0	NUM
eistud-31241	94	26	0	0	NUM
eistud-31241	94	27	0	0	NUM
eistud-31241	94	28	industrials	industrial	NOUN
eistud-31241	94	29	0	0	NUM
eistud-31241	94	30	3(50	3(50	NUM
eistud-31241	94	31	%	%	NOUN
eistud-31241	94	32	)	)	PUNCT
eistud-31241	94	33	6(100	6(100	NUM
eistud-31241	94	34	%	%	NOUN
eistud-31241	94	35	)	)	PUNCT
eistud-31241	94	36	5(83	5(83	NUM
eistud-31241	94	37	%	%	NOUN
eistud-31241	94	38	)	)	PUNCT
eistud-31241	94	39	6(100	6(100	NUM
eistud-31241	94	40	%	%	NOUN
eistud-31241	94	41	)	)	PUNCT
eistud-31241	94	42	4(67	4(67	NUM
eistud-31241	94	43	%	%	NOUN
eistud-31241	94	44	)	)	PUNCT
eistud-31241	94	45	real	real	ADJ
eistud-31241	94	46	estate	estate	NOUN
eistud-31241	94	47	0	0	NUM
eistud-31241	94	48	0	0	NUM
eistud-31241	94	49	0	0	NUM
eistud-31241	94	50	0	0	NUM
eistud-31241	94	51	0	0	NUM
eistud-31241	94	52	0	0	NUM
eistud-31241	95	1	technology	technology	NOUN
eistud-31241	95	2	0	0	NUM
eistud-31241	95	3	0	0	NUM
eistud-31241	95	4	0	0	NUM
eistud-31241	95	5	0	0	NUM
eistud-31241	95	6	0	0	NUM
eistud-31241	95	7	0	0	NUM
eistud-31241	95	8	telecommunications	telecommunication	NOUN
eistud-31241	95	9	1(50	1(50	NUM
eistud-31241	95	10	%	%	NOUN
eistud-31241	95	11	)	)	PUNCT
eistud-31241	95	12	1(50	1(50	NUM
eistud-31241	95	13	%	%	NOUN
eistud-31241	95	14	)	)	PUNCT
eistud-31241	95	15	1(50	1(50	NUM
eistud-31241	95	16	%	%	NOUN
eistud-31241	95	17	)	)	PUNCT
eistud-31241	95	18	0	0	NUM
eistud-31241	96	1	1(50	1(50	NUM
eistud-31241	96	2	%	%	NOUN
eistud-31241	96	3	)	)	PUNCT
eistud-31241	96	4	0	0	NUM
eistud-31241	96	5	utilities	utility	NOUN
eistud-31241	96	6	2(100	2(100	NUM
eistud-31241	96	7	%	%	NOUN
eistud-31241	96	8	)	)	PUNCT
eistud-31241	96	9	2(100	2(100	NUM
eistud-31241	96	10	%	%	NOUN
eistud-31241	96	11	)	)	PUNCT
eistud-31241	96	12	2(100	2(100	NUM
eistud-31241	96	13	%	%	NOUN
eistud-31241	96	14	)	)	PUNCT
eistud-31241	96	15	1(50	1(50	NUM
eistud-31241	96	16	%	%	NOUN
eistud-31241	96	17	)	)	PUNCT
eistud-31241	96	18	1(50	1(50	NUM
eistud-31241	96	19	%	%	NOUN
eistud-31241	96	20	)	)	PUNCT
eistud-31241	96	21	1(50	1(50	NUM
eistud-31241	96	22	%	%	NOUN
eistud-31241	96	23	)	)	PUNCT
eistud-31241	96	24	table	table	NOUN
eistud-31241	96	25	5	5	NUM
eistud-31241	96	26	allocation	allocation	NOUN
eistud-31241	96	27	of	of	ADP
eistud-31241	96	28	types	type	NOUN
eistud-31241	96	29	of	of	ADP
eistud-31241	96	30	sustainability	sustainability	NOUN
eistud-31241	96	31	disclosures	disclosure	NOUN
eistud-31241	96	32	by	by	ADP
eistud-31241	96	33	industry	industry	NOUN
eistud-31241	96	34	among	among	ADP
eistud-31241	96	35	baltic	baltic	ADJ
eistud-31241	96	36	companies	company	NOUN
eistud-31241	96	37	listed	list	VERB
eistud-31241	96	38	on	on	ADP
eistud-31241	96	39	the	the	DET
eistud-31241	96	40	main	main	ADJ
eistud-31241	96	41	list	list	NOUN
eistud-31241	96	42	of	of	ADP
eistud-31241	96	43	nasdaq	nasdaq	PROPN
eistud-31241	96	44	omx	omx	PROPN
eistud-31241	96	45	baltic	baltic	PROPN
eistud-31241	96	46	as	as	ADP
eistud-31241	96	47	of	of	ADP
eistud-31241	96	48	year	year	NOUN
eistud-31241	96	49	2020	2020	NUM
eistud-31241	96	50	source	source	NOUN
eistud-31241	96	51	:	:	PUNCT
eistud-31241	96	52	annual	annual	ADJ
eistud-31241	96	53	reports	report	NOUN
eistud-31241	96	54	of	of	ADP
eistud-31241	96	55	participating	participate	VERB
eistud-31241	96	56	companies	company	NOUN
eistud-31241	96	57	for	for	ADP
eistud-31241	96	58	year	year	NOUN
eistud-31241	96	59	2020	2020	NUM
eistud-31241	96	60	,	,	PUNCT
eistud-31241	96	61	website	website	NOUN
eistud-31241	96	62	of	of	ADP
eistud-31241	96	63	nasdaq	nasdaq	PROPN
eistud-31241	96	64	omx	omx	PROPN
eistud-31241	96	65	baltic	baltic	PROPN
eistud-31241	96	66	(	(	PUNCT
eistud-31241	96	67	main	main	ADJ
eistud-31241	96	68	list	list	NOUN
eistud-31241	96	69	)	)	PUNCT
eistud-31241	96	70	data	datum	NOUN
eistud-31241	96	71	presented	present	VERB
eistud-31241	96	72	in	in	ADP
eistud-31241	96	73	table	table	NOUN
eistud-31241	96	74	4	4	NUM
eistud-31241	96	75	shows	show	VERB
eistud-31241	96	76	that	that	SCONJ
eistud-31241	96	77	standalone	standalone	ADJ
eistud-31241	96	78	reporting	reporting	NOUN
eistud-31241	96	79	is	be	AUX
eistud-31241	96	80	mostly	mostly	ADV
eistud-31241	96	81	preferred	prefer	VERB
eistud-31241	96	82	by	by	ADP
eistud-31241	96	83	companies	company	NOUN
eistud-31241	96	84	of	of	ADP
eistud-31241	96	85	the	the	DET
eistud-31241	96	86	consumer	consumer	NOUN
eistud-31241	96	87	staples	staple	NOUN
eistud-31241	96	88	sector	sector	NOUN
eistud-31241	96	89	,	,	PUNCT
eistud-31241	96	90	which	which	PRON
eistud-31241	96	91	may	may	AUX
eistud-31241	96	92	be	be	AUX
eistud-31241	96	93	explained	explain	VERB
eistud-31241	96	94	by	by	ADP
eistud-31241	96	95	the	the	DET
eistud-31241	96	96	high	high	ADJ
eistud-31241	96	97	level	level	NOUN
eistud-31241	96	98	of	of	ADP
eistud-31241	96	99	competition	competition	NOUN
eistud-31241	96	100	and	and	CCONJ
eistud-31241	96	101	the	the	DET
eistud-31241	96	102	desire	desire	NOUN
eistud-31241	96	103	of	of	ADP
eistud-31241	96	104	conanines	conanine	NOUN
eistud-31241	96	105	to	to	PART
eistud-31241	96	106	stand	stand	VERB
eistud-31241	96	107	of	of	ADP
eistud-31241	96	108	of	of	ADP
eistud-31241	96	109	the	the	DET
eistud-31241	96	110	crowd	crowd	NOUN
eistud-31241	96	111	in	in	ADP
eistud-31241	96	112	attracting	attract	VERB
eistud-31241	96	113	new	new	ADJ
eistud-31241	96	114	customers	customer	NOUN
eistud-31241	96	115	.	.	PUNCT
eistud-31241	97	1	in	in	ADP
eistud-31241	97	2	spite	spite	NOUN
eistud-31241	97	3	of	of	ADP
eistud-31241	97	4	the	the	DET
eistud-31241	97	5	latest	late	ADJ
eistud-31241	97	6	trend	trend	NOUN
eistud-31241	97	7	to	to	PART
eistud-31241	97	8	integrate	integrate	VERB
eistud-31241	97	9	sdg	sdg	NOUN
eistud-31241	97	10	into	into	ADP
eistud-31241	97	11	non	non	ADJ
eistud-31241	97	12	-	-	ADJ
eistud-31241	97	13	financial	financial	ADJ
eistud-31241	97	14	accounting	accounting	NOUN
eistud-31241	97	15	and	and	CCONJ
eistud-31241	97	16	reporting	reporting	NOUN
eistud-31241	97	17	in	in	ADP
eistud-31241	97	18	regard	regard	NOUN
eistud-31241	97	19	to	to	ADP
eistud-31241	97	20	the	the	DET
eistud-31241	97	21	contribution	contribution	NOUN
eistud-31241	97	22	of	of	ADP
eistud-31241	97	23	the	the	DET
eistud-31241	97	24	sustainability	sustainability	NOUN
eistud-31241	97	25	reporting	report	VERB
eistud-31241	97	26	to	to	ADP
eistud-31241	97	27	the	the	DET
eistud-31241	97	28	sdgs	sdgs	NOUN
eistud-31241	97	29	the	the	DET
eistud-31241	97	30	number	number	NOUN
eistud-31241	97	31	of	of	ADP
eistud-31241	97	32	referring	refer	VERB
eistud-31241	97	33	companies	company	NOUN
eistud-31241	97	34	still	still	ADV
eistud-31241	97	35	remains	remain	VERB
eistud-31241	97	36	low	low	ADJ
eistud-31241	97	37	(	(	PUNCT
eistud-31241	97	38	less	less	ADJ
eistud-31241	97	39	than	than	ADP
eistud-31241	97	40	25	25	NUM
eistud-31241	97	41	%	%	NOUN
eistud-31241	97	42	of	of	ADP
eistud-31241	97	43	the	the	DET
eistud-31241	97	44	selected	select	VERB
eistud-31241	97	45	companies	company	NOUN
eistud-31241	97	46	)	)	PUNCT
eistud-31241	97	47	.	.	PUNCT
eistud-31241	98	1	companies	company	NOUN
eistud-31241	98	2	tend	tend	VERB
eistud-31241	98	3	to	to	PART
eistud-31241	98	4	be	be	AUX
eistud-31241	98	5	more	more	ADV
eistud-31241	98	6	active	active	ADJ
eistud-31241	98	7	in	in	ADP
eistud-31241	98	8	reporting	reporting	NOUN
eistud-31241	98	9	of	of	ADP
eistud-31241	98	10	various	various	ADJ
eistud-31241	98	11	certifications	certification	NOUN
eistud-31241	98	12	like	like	ADP
eistud-31241	98	13	iso14001	iso14001	ADV
eistud-31241	98	14	,	,	PUNCT
eistud-31241	98	15	iso9001	iso9001	ADJ
eistud-31241	98	16	,	,	PUNCT
eistud-31241	98	17	iso45001	iso45001	NOUN
eistud-31241	98	18	and	and	CCONJ
eistud-31241	98	19	ohsas	ohsa	NOUN
eistud-31241	98	20	,	,	PUNCT
eistud-31241	98	21	which	which	PRON
eistud-31241	98	22	is	be	AUX
eistud-31241	98	23	demonstrated	demonstrate	VERB
eistud-31241	98	24	by	by	ADP
eistud-31241	98	25	the	the	DET
eistud-31241	98	26	findings	finding	NOUN
eistud-31241	98	27	of	of	ADP
eistud-31241	98	28	the	the	DET
eistud-31241	98	29	current	current	ADJ
eistud-31241	98	30	research	research	NOUN
eistud-31241	98	31	presented	present	VERB
eistud-31241	98	32	in	in	ADP
eistud-31241	98	33	table	table	NOUN
eistud-31241	98	34	5	5	NUM
eistud-31241	98	35	.	.	PUNCT
eistud-31241	98	36	as	as	SCONJ
eistud-31241	98	37	demonstrated	demonstrate	VERB
eistud-31241	98	38	by	by	ADP
eistud-31241	98	39	the	the	DET
eistud-31241	98	40	data	datum	NOUN
eistud-31241	98	41	in	in	ADP
eistud-31241	98	42	table	table	NOUN
eistud-31241	98	43	5	5	NUM
eistud-31241	98	44	reporting	reporting	NOUN
eistud-31241	98	45	on	on	ADP
eistud-31241	98	46	compliance	compliance	NOUN
eistud-31241	98	47	with	with	ADP
eistud-31241	98	48	international	international	ADJ
eistud-31241	98	49	standard	standard	NOUN
eistud-31241	98	50	for	for	ADP
eistud-31241	98	51	occupational	occupational	ADJ
eistud-31241	98	52	health	health	NOUN
eistud-31241	98	53	and	and	CCONJ
eistud-31241	98	54	safety	safety	NOUN
eistud-31241	98	55	management	management	NOUN
eistud-31241	98	56	systems	system	NOUN
eistud-31241	98	57	(	(	PUNCT
eistud-31241	98	58	ohsas	ohsa	NOUN
eistud-31241	98	59	)	)	PUNCT
eistud-31241	98	60	is	be	AUX
eistud-31241	98	61	more	more	ADV
eistud-31241	98	62	common	common	ADJ
eistud-31241	98	63	for	for	ADP
eistud-31241	98	64	the	the	DET
eistud-31241	98	65	companies	company	NOUN
eistud-31241	98	66	of	of	ADP
eistud-31241	98	67	the	the	DET
eistud-31241	98	68	industrials	industrial	NOUN
eistud-31241	98	69	sector	sector	NOUN
eistud-31241	98	70	,	,	PUNCT
eistud-31241	98	71	there	there	ADV
eistud-31241	98	72	,	,	PUNCT
eistud-31241	98	73	indeed	indeed	ADV
eistud-31241	98	74	,	,	PUNCT
eistud-31241	98	75	these	these	DET
eistud-31241	98	76	requirements	requirement	NOUN
eistud-31241	98	77	play	play	VERB
eistud-31241	98	78	are	be	AUX
eistud-31241	98	79	crucial	crucial	ADJ
eistud-31241	98	80	for	for	ADP
eistud-31241	98	81	the	the	DET
eistud-31241	98	82	successful	successful	ADJ
eistud-31241	98	83	operations	operation	NOUN
eistud-31241	98	84	.	.	PUNCT
eistud-31241	99	1	the	the	DET
eistud-31241	99	2	same	same	ADJ
eistud-31241	99	3	is	be	AUX
eistud-31241	99	4	valid	valid	ADJ
eistud-31241	99	5	for	for	ADP
eistud-31241	99	6	the	the	DET
eistud-31241	99	7	iso	iso	NOUN
eistud-31241	99	8	14001	14001	NUM
eistud-31241	99	9	standard	standard	NOUN
eistud-31241	99	10	,	,	PUNCT
eistud-31241	99	11	which	which	PRON
eistud-31241	99	12	specifies	specify	VERB
eistud-31241	99	13	requirements	requirement	NOUN
eistud-31241	99	14	for	for	ADP
eistud-31241	99	15	environmental	environmental	ADJ
eistud-31241	99	16	management	management	NOUN
eistud-31241	99	17	systems	system	NOUN
eistud-31241	99	18	,	,	PUNCT
eistud-31241	99	19	in	in	ADP
eistud-31241	99	20	order	order	NOUN
eistud-31241	99	21	to	to	PART
eistud-31241	99	22	develop	develop	VERB
eistud-31241	99	23	and	and	CCONJ
eistud-31241	99	24	implement	implement	VERB
eistud-31241	99	25	environmental	environmental	ADJ
eistud-31241	99	26	policy	policy	NOUN
eistud-31241	99	27	and	and	CCONJ
eistud-31241	99	28	objectives	objective	NOUN
eistud-31241	99	29	.	.	PUNCT
eistud-31241	100	1	this	this	DET
eistud-31241	100	2	standard	standard	NOUN
eistud-31241	100	3	has	have	VERB
eistud-31241	100	4	a	a	DET
eistud-31241	100	5	growing	grow	VERB
eistud-31241	100	6	popularity	popularity	NOUN
eistud-31241	100	7	in	in	ADP
eistud-31241	100	8	estonia	estonia	PROPN
eistud-31241	100	9	and	and	CCONJ
eistud-31241	100	10	worldwide	worldwide	ADV
eistud-31241	100	11	(	(	PUNCT
eistud-31241	100	12	gurvits	gurvit	NOUN
eistud-31241	100	13	,	,	PUNCT
eistud-31241	100	14	habakuk	habakuk	ADJ
eistud-31241	100	15	,	,	PUNCT
eistud-31241	100	16	2016	2016	NUM
eistud-31241	100	17	)	)	PUNCT
eistud-31241	100	18	and	and	CCONJ
eistud-31241	100	19	according	accord	VERB
eistud-31241	100	20	to	to	ADP
eistud-31241	100	21	the	the	DET
eistud-31241	100	22	latest	late	ADJ
eistud-31241	100	23	data	datum	NOUN
eistud-31241	100	24	available	available	ADJ
eistud-31241	100	25	from	from	ADP
eistud-31241	100	26	the	the	DET
eistud-31241	100	27	iso	iso	PROPN
eistud-31241	100	28	survey	survey	NOUN
eistud-31241	100	29	2020	2020	NUM
eistud-31241	100	30	the	the	DET
eistud-31241	100	31	highest	high	ADJ
eistud-31241	100	32	number	number	NOUN
eistud-31241	100	33	of	of	ADP
eistud-31241	100	34	iso	iso	NOUN
eistud-31241	100	35	certificates	certificate	NOUN
eistud-31241	100	36	is	be	AUX
eistud-31241	100	37	issued	issue	VERB
eistud-31241	100	38	for	for	ADP
eistud-31241	100	39	companies	company	NOUN
eistud-31241	100	40	of	of	ADP
eistud-31241	100	41	production	production	NOUN
eistud-31241	100	42	sector	sector	NOUN
eistud-31241	100	43	(	(	PUNCT
eistud-31241	100	44	iso	iso	NOUN
eistud-31241	100	45	survey	survey	NOUN
eistud-31241	100	46	,	,	PUNCT
eistud-31241	100	47	2020	2020	NUM
eistud-31241	100	48	)	)	PUNCT
eistud-31241	100	49	.	.	PUNCT
eistud-31241	101	1	this	this	PRON
eistud-31241	101	2	is	be	AUX
eistud-31241	101	3	also	also	ADV
eistud-31241	101	4	true	true	ADJ
eistud-31241	101	5	for	for	ADP
eistud-31241	101	6	the	the	DET
eistud-31241	101	7	iso9001	iso9001	ADJ
eistud-31241	101	8	–	–	PUNCT
eistud-31241	101	9	quality	quality	NOUN
eistud-31241	101	10	management	management	NOUN
eistud-31241	101	11	systems	system	NOUN
eistud-31241	101	12	,	,	PUNCT
eistud-31241	101	13	as	as	SCONJ
eistud-31241	101	14	this	this	DET
eistud-31241	101	15	certification	certification	NOUN
eistud-31241	101	16	adds	add	VERB
eistud-31241	101	17	value	value	NOUN
eistud-31241	101	18	to	to	ADP
eistud-31241	101	19	the	the	DET
eistud-31241	101	20	production	production	NOUN
eistud-31241	101	21	process	process	NOUN
eistud-31241	101	22	conforming	conform	VERB
eistud-31241	101	23	to	to	ADP
eistud-31241	101	24	international	international	ADJ
eistud-31241	101	25	requirements	requirement	NOUN
eistud-31241	101	26	.	.	PUNCT
eistud-31241	102	1	in	in	ADP
eistud-31241	102	2	authors	author	NOUN
eistud-31241	102	3	opinion	opinion	PROPN
eistud-31241	102	4	gri	gri	PROPN
eistud-31241	102	5	reporting	reporting	NOUN
eistud-31241	102	6	is	be	AUX
eistud-31241	102	7	less	less	ADV
eistud-31241	102	8	popular	popular	ADJ
eistud-31241	102	9	and	and	CCONJ
eistud-31241	102	10	mainly	mainly	ADV
eistud-31241	102	11	implemented	implement	VERB
eistud-31241	102	12	by	by	ADP
eistud-31241	102	13	the	the	DET
eistud-31241	102	14	companies	company	NOUN
eistud-31241	102	15	of	of	ADP
eistud-31241	102	16	the	the	DET
eistud-31241	102	17	industrials	industrial	NOUN
eistud-31241	102	18	sector	sector	NOUN
eistud-31241	102	19	due	due	ADJ
eistud-31241	102	20	time	time	NOUN
eistud-31241	102	21	and	and	CCONJ
eistud-31241	102	22	effort	effort	VERB
eistud-31241	102	23	consuming	consume	VERB
eistud-31241	102	24	reporting	reporting	NOUN
eistud-31241	102	25	process	process	NOUN
eistud-31241	102	26	.	.	PUNCT
eistud-31241	103	1	the	the	DET
eistud-31241	103	2	sdg	sdg	NOUN
eistud-31241	103	3	referring	refer	VERB
eistud-31241	103	4	seems	seem	VERB
eistud-31241	103	5	to	to	PART
eistud-31241	103	6	be	be	AUX
eistud-31241	103	7	not	not	PART
eistud-31241	103	8	widely	widely	ADV
eistud-31241	103	9	implemented	implement	VERB
eistud-31241	103	10	yet	yet	ADV
eistud-31241	103	11	and	and	CCONJ
eistud-31241	103	12	is	be	AUX
eistud-31241	103	13	only	only	ADV
eistud-31241	103	14	gaining	gain	VERB
eistud-31241	103	15	its	its	PRON
eistud-31241	103	16	popularity	popularity	NOUN
eistud-31241	103	17	.	.	PUNCT
eistud-31241	104	1	companies	company	NOUN
eistud-31241	104	2	also	also	ADV
eistud-31241	104	3	disclose	disclose	VERB
eistud-31241	104	4	information	information	NOUN
eistud-31241	104	5	about	about	ADP
eistud-31241	104	6	iso45001	iso45001	NOUN
eistud-31241	104	7	,	,	PUNCT
eistud-31241	104	8	iso	iso	NOUN
eistud-31241	104	9	50001:2012	50001:2012	NOUN
eistud-31241	104	10	and	and	CCONJ
eistud-31241	104	11	iso	iso	PROPN
eistud-31241	104	12	22000/	22000/	NUM
eistud-31241	104	13	fssc	fssc	NOUN
eistud-31241	104	14	22000	22000	NUM
eistud-31241	104	15	certification	certification	NOUN
eistud-31241	104	16	,	,	PUNCT
eistud-31241	104	17	compliance	compliance	NOUN
eistud-31241	104	18	with	with	ADP
eistud-31241	104	19	the	the	DET
eistud-31241	104	20	iso	iso	NOUN
eistud-31241	104	21	13485	13485	NUM
eistud-31241	104	22	quality	quality	NOUN
eistud-31241	104	23	management	management	NOUN
eistud-31241	104	24	system	system	NOUN
eistud-31241	104	25	and	and	CCONJ
eistud-31241	104	26	en60601	en60601	PROPN
eistud-31241	104	27	-	-	PUNCT
eistud-31241	104	28	1	1	NUM
eistud-31241	104	29	safety	safety	NOUN
eistud-31241	104	30	standard	standard	NOUN
eistud-31241	104	31	as	as	ADV
eistud-31241	104	32	well	well	ADV
eistud-31241	104	33	as	as	ADP
eistud-31241	104	34	the	the	DET
eistud-31241	104	35	iso	iso	NOUN
eistud-31241	104	36	37001	37001	NUM
eistud-31241	104	37	anti	anti	ADJ
eistud-31241	104	38	-	-	ADJ
eistud-31241	104	39	bribery	bribery	ADJ
eistud-31241	104	40	management	management	NOUN
eistud-31241	104	41	standard	standard	NOUN
eistud-31241	104	42	for	for	ADP
eistud-31241	104	43	better	well	ADJ
eistud-31241	104	44	management	management	NOUN
eistud-31241	104	45	.	.	PUNCT
eistud-31241	105	1	european	european	ADJ
eistud-31241	105	2	integrat	integrat	PROPN
eistud-31241	105	3	ion	ion	NOUN
eistud-31241	105	4	studies2022/16	studies2022/16	NOUN
eistud-31241	105	5	84	84	NUM
eistud-31241	105	6	the	the	DET
eistud-31241	105	7	results	result	NOUN
eistud-31241	105	8	of	of	ADP
eistud-31241	105	9	this	this	DET
eistud-31241	105	10	study	study	NOUN
eistud-31241	105	11	revealed	reveal	VERB
eistud-31241	105	12	that	that	SCONJ
eistud-31241	105	13	sustainability	sustainability	NOUN
eistud-31241	105	14	reporting	reporting	NOUN
eistud-31241	105	15	is	be	AUX
eistud-31241	105	16	growing	grow	VERB
eistud-31241	105	17	in	in	ADP
eistud-31241	105	18	popularity	popularity	NOUN
eistud-31241	105	19	among	among	ADP
eistud-31241	105	20	the	the	DET
eistud-31241	105	21	selected	select	VERB
eistud-31241	105	22	listed	list	VERB
eistud-31241	105	23	baltic	baltic	ADJ
eistud-31241	105	24	companies	company	NOUN
eistud-31241	105	25	.	.	PUNCT
eistud-31241	106	1	as	as	SCONJ
eistud-31241	106	2	already	already	ADV
eistud-31241	106	3	stated	state	VERB
eistud-31241	106	4	in	in	ADP
eistud-31241	106	5	the	the	DET
eistud-31241	106	6	practical	practical	ADJ
eistud-31241	106	7	part	part	NOUN
eistud-31241	106	8	of	of	ADP
eistud-31241	106	9	this	this	DET
eistud-31241	106	10	paper	paper	NOUN
eistud-31241	106	11	,	,	PUNCT
eistud-31241	106	12	non	non	ADJ
eistud-31241	106	13	-	-	ADJ
eistud-31241	106	14	financial	financial	ADJ
eistud-31241	106	15	reporting	reporting	NOUN
eistud-31241	106	16	received	receive	VERB
eistud-31241	106	17	a	a	DET
eistud-31241	106	18	boost	boost	NOUN
eistud-31241	106	19	in	in	ADP
eistud-31241	106	20	2018	2018	NUM
eistud-31241	106	21	after	after	SCONJ
eistud-31241	106	22	the	the	DET
eistud-31241	106	23	eu	eu	PROPN
eistud-31241	106	24	directive	directive	NOUN
eistud-31241	106	25	2014/95eu	2014/95eu	NUM
eistud-31241	106	26	became	become	VERB
eistud-31241	106	27	mandatory	mandatory	ADJ
eistud-31241	106	28	and	and	CCONJ
eistud-31241	106	29	has	have	AUX
eistud-31241	106	30	been	be	AUX
eistud-31241	106	31	implemented	implement	VERB
eistud-31241	106	32	.	.	PUNCT
eistud-31241	107	1	however	however	ADV
eistud-31241	107	2	,	,	PUNCT
eistud-31241	107	3	it	it	PRON
eistud-31241	107	4	should	should	AUX
eistud-31241	107	5	be	be	AUX
eistud-31241	107	6	noted	note	VERB
eistud-31241	107	7	that	that	SCONJ
eistud-31241	107	8	the	the	DET
eistud-31241	107	9	most	most	ADV
eistud-31241	107	10	popular	popular	ADJ
eistud-31241	107	11	form	form	NOUN
eistud-31241	107	12	of	of	ADP
eistud-31241	107	13	sustainability	sustainability	NOUN
eistud-31241	107	14	reporting	report	VERB
eistud-31241	107	15	still	still	ADV
eistud-31241	107	16	presents	present	VERB
eistud-31241	107	17	as	as	ADP
eistud-31241	107	18	disclosures	disclosure	NOUN
eistud-31241	107	19	that	that	PRON
eistud-31241	107	20	are	be	AUX
eistud-31241	107	21	added	add	VERB
eistud-31241	107	22	into	into	ADP
eistud-31241	107	23	the	the	DET
eistud-31241	107	24	annual	annual	ADJ
eistud-31241	107	25	financial	financial	ADJ
eistud-31241	107	26	statements	statement	NOUN
eistud-31241	107	27	while	while	SCONJ
eistud-31241	107	28	publishing	publish	VERB
eistud-31241	107	29	of	of	ADP
eistud-31241	107	30	standalone	standalone	ADJ
eistud-31241	107	31	sustainability	sustainability	NOUN
eistud-31241	107	32	reports	report	NOUN
eistud-31241	107	33	is	be	AUX
eistud-31241	107	34	less	less	ADV
eistud-31241	107	35	popular	popular	ADJ
eistud-31241	107	36	.	.	PUNCT
eistud-31241	108	1	in	in	ADP
eistud-31241	108	2	the	the	DET
eistud-31241	108	3	author	author	NOUN
eistud-31241	108	4	’s	’s	PART
eistud-31241	108	5	opinion	opinion	NOUN
eistud-31241	108	6	it	it	PRON
eistud-31241	108	7	may	may	AUX
eistud-31241	108	8	be	be	AUX
eistud-31241	108	9	largely	largely	ADV
eistud-31241	108	10	explained	explain	VERB
eistud-31241	108	11	by	by	ADP
eistud-31241	108	12	the	the	DET
eistud-31241	108	13	fact	fact	NOUN
eistud-31241	108	14	that	that	SCONJ
eistud-31241	108	15	the	the	DET
eistud-31241	108	16	preparation	preparation	NOUN
eistud-31241	108	17	of	of	ADP
eistud-31241	108	18	standalone	standalone	ADJ
eistud-31241	108	19	non	non	ADJ
eistud-31241	108	20	-	-	ADJ
eistud-31241	108	21	financial	financial	ADJ
eistud-31241	108	22	reports	report	NOUN
eistud-31241	108	23	is	be	AUX
eistud-31241	108	24	quite	quite	DET
eistud-31241	108	25	time	time	NOUN
eistud-31241	108	26	and	and	CCONJ
eistud-31241	108	27	effort	effort	VERB
eistud-31241	108	28	consuming	consuming	NOUN
eistud-31241	108	29	.	.	PUNCT
eistud-31241	109	1	it	it	PRON
eistud-31241	109	2	is	be	AUX
eistud-31241	109	3	also	also	ADV
eistud-31241	109	4	worth	worth	ADJ
eistud-31241	109	5	mentioning	mention	VERB
eistud-31241	109	6	that	that	SCONJ
eistud-31241	109	7	that	that	SCONJ
eistud-31241	109	8	the	the	DET
eistud-31241	109	9	lack	lack	NOUN
eistud-31241	109	10	of	of	ADP
eistud-31241	109	11	universal	universal	ADJ
eistud-31241	109	12	international	international	ADJ
eistud-31241	109	13	standards	standard	NOUN
eistud-31241	109	14	makes	make	VERB
eistud-31241	109	15	it	it	PRON
eistud-31241	109	16	difficult	difficult	ADJ
eistud-31241	109	17	for	for	SCONJ
eistud-31241	109	18	the	the	DET
eistud-31241	109	19	companies	company	NOUN
eistud-31241	109	20	to	to	PART
eistud-31241	109	21	issue	issue	VERB
eistud-31241	109	22	sustainability	sustainability	NOUN
eistud-31241	109	23	reports	report	NOUN
eistud-31241	109	24	,	,	PUNCT
eistud-31241	109	25	which	which	PRON
eistud-31241	109	26	would	would	AUX
eistud-31241	109	27	satisfy	satisfy	VERB
eistud-31241	109	28	the	the	DET
eistud-31241	109	29	needs	need	NOUN
eistud-31241	109	30	of	of	ADP
eistud-31241	109	31	all	all	DET
eistud-31241	109	32	relevant	relevant	ADJ
eistud-31241	109	33	stakeholders	stakeholder	NOUN
eistud-31241	109	34	.	.	PUNCT
eistud-31241	110	1	the	the	DET
eistud-31241	110	2	results	result	NOUN
eistud-31241	110	3	of	of	ADP
eistud-31241	110	4	the	the	DET
eistud-31241	110	5	present	present	ADJ
eistud-31241	110	6	research	research	NOUN
eistud-31241	110	7	are	be	AUX
eistud-31241	110	8	completely	completely	ADV
eistud-31241	110	9	in	in	ADP
eistud-31241	110	10	line	line	NOUN
eistud-31241	110	11	with	with	ADP
eistud-31241	110	12	latest	late	ADJ
eistud-31241	110	13	developments	development	NOUN
eistud-31241	110	14	within	within	ADP
eistud-31241	110	15	the	the	DET
eistud-31241	110	16	iasb	iasb	NOUN
eistud-31241	110	17	,	,	PUNCT
eistud-31241	110	18	confirming	confirm	VERB
eistud-31241	110	19	that	that	SCONJ
eistud-31241	110	20	there	there	PRON
eistud-31241	110	21	is	be	VERB
eistud-31241	110	22	an	an	DET
eistud-31241	110	23	absolute	absolute	ADJ
eistud-31241	110	24	need	need	NOUN
eistud-31241	110	25	of	of	ADP
eistud-31241	110	26	international	international	ADJ
eistud-31241	110	27	sustainability	sustainability	NOUN
eistud-31241	110	28	reporting	reporting	NOUN
eistud-31241	110	29	standards	standard	NOUN
eistud-31241	110	30	which	which	PRON
eistud-31241	110	31	will	will	AUX
eistud-31241	110	32	add	add	VERB
eistud-31241	110	33	to	to	ADP
eistud-31241	110	34	the	the	DET
eistud-31241	110	35	transparency	transparency	NOUN
eistud-31241	110	36	,	,	PUNCT
eistud-31241	110	37	credibility	credibility	NOUN
eistud-31241	110	38	and	and	CCONJ
eistud-31241	110	39	comparability	comparability	NOUN
eistud-31241	110	40	of	of	ADP
eistud-31241	110	41	non	non	ADJ
eistud-31241	110	42	-	-	ADJ
eistud-31241	110	43	financial	financial	ADJ
eistud-31241	110	44	reporting	reporting	NOUN
eistud-31241	110	45	.	.	PUNCT
eistud-31241	111	1	these	these	DET
eistud-31241	111	2	standards	standard	NOUN
eistud-31241	111	3	will	will	AUX
eistud-31241	111	4	give	give	VERB
eistud-31241	111	5	companies	company	NOUN
eistud-31241	111	6	a	a	DET
eistud-31241	111	7	new	new	ADJ
eistud-31241	111	8	starting	starting	NOUN
eistud-31241	111	9	point	point	NOUN
eistud-31241	111	10	in	in	ADP
eistud-31241	111	11	preparation	preparation	NOUN
eistud-31241	111	12	of	of	ADP
eistud-31241	111	13	non	non	ADJ
eistud-31241	111	14	-	-	ADJ
eistud-31241	111	15	financial	financial	ADJ
eistud-31241	111	16	reports	report	NOUN
eistud-31241	111	17	and	and	CCONJ
eistud-31241	111	18	make	make	VERB
eistud-31241	111	19	it	it	PRON
eistud-31241	111	20	easier	easy	ADJ
eistud-31241	111	21	for	for	SCONJ
eistud-31241	111	22	stakeholders	stakeholder	NOUN
eistud-31241	111	23	to	to	PART
eistud-31241	111	24	make	make	VERB
eistud-31241	111	25	decisions	decision	NOUN
eistud-31241	111	26	based	base	VERB
eistud-31241	111	27	on	on	ADP
eistud-31241	111	28	the	the	DET
eistud-31241	111	29	information	information	NOUN
eistud-31241	111	30	presented	present	VERB
eistud-31241	111	31	.	.	PUNCT
eistud-31241	112	1	this	this	PRON
eistud-31241	112	2	is	be	AUX
eistud-31241	112	3	also	also	ADV
eistud-31241	112	4	confirmed	confirm	VERB
eistud-31241	112	5	by	by	ADP
eistud-31241	112	6	the	the	DET
eistud-31241	112	7	low	low	ADJ
eistud-31241	112	8	level	level	NOUN
eistud-31241	112	9	of	of	ADP
eistud-31241	112	10	gri	gri	NOUN
eistud-31241	112	11	reporting	reporting	NOUN
eistud-31241	112	12	expressed	express	VERB
eistud-31241	112	13	by	by	ADP
eistud-31241	112	14	the	the	DET
eistud-31241	112	15	selected	select	VERB
eistud-31241	112	16	companies	company	NOUN
eistud-31241	112	17	.	.	PUNCT
eistud-31241	113	1	it	it	PRON
eistud-31241	113	2	should	should	AUX
eistud-31241	113	3	be	be	AUX
eistud-31241	113	4	mentioned	mention	VERB
eistud-31241	113	5	that	that	SCONJ
eistud-31241	113	6	the	the	DET
eistud-31241	113	7	companies	company	NOUN
eistud-31241	113	8	involved	involve	VERB
eistud-31241	113	9	into	into	ADP
eistud-31241	113	10	the	the	DET
eistud-31241	113	11	industrials	industrial	NOUN
eistud-31241	113	12	and	and	CCONJ
eistud-31241	113	13	productions	production	NOUN
eistud-31241	113	14	sector	sector	NOUN
eistud-31241	113	15	tend	tend	VERB
eistud-31241	113	16	to	to	PART
eistud-31241	113	17	more	more	ADV
eistud-31241	113	18	actively	actively	ADV
eistud-31241	113	19	report	report	VERB
eistud-31241	113	20	on	on	ADP
eistud-31241	113	21	various	various	ADJ
eistud-31241	113	22	certifications	certification	NOUN
eistud-31241	113	23	like	like	ADP
eistud-31241	113	24	iso14001	iso14001	ADV
eistud-31241	113	25	,	,	PUNCT
eistud-31241	113	26	iso9001	iso9001	ADJ
eistud-31241	113	27	and	and	CCONJ
eistud-31241	113	28	ohsas	ohsa	NOUN
eistud-31241	113	29	which	which	PRON
eistud-31241	113	30	adds	add	VERB
eistud-31241	113	31	value	value	NOUN
eistud-31241	113	32	to	to	AUX
eistud-31241	113	33	socially	socially	ADV
eistud-31241	113	34	responsible	responsible	ADJ
eistud-31241	113	35	and	and	CCONJ
eistud-31241	113	36	reliable	reliable	ADJ
eistud-31241	113	37	way	way	NOUN
eistud-31241	113	38	of	of	ADP
eistud-31241	113	39	operating	operating	NOUN
eistud-31241	113	40	business	business	NOUN
eistud-31241	113	41	.	.	PUNCT
eistud-31241	114	1	it	it	PRON
eistud-31241	114	2	is	be	AUX
eistud-31241	114	3	also	also	ADV
eistud-31241	114	4	notable	notable	ADJ
eistud-31241	114	5	that	that	SCONJ
eistud-31241	114	6	while	while	SCONJ
eistud-31241	114	7	the	the	DET
eistud-31241	114	8	sdgs	sdgs	NOUN
eistud-31241	114	9	are	be	AUX
eistud-31241	114	10	widely	widely	ADV
eistud-31241	114	11	implemented	implement	VERB
eistud-31241	114	12	by	by	ADP
eistud-31241	114	13	various	various	ADJ
eistud-31241	114	14	companies	company	NOUN
eistud-31241	114	15	in	in	ADP
eistud-31241	114	16	their	their	PRON
eistud-31241	114	17	business	business	NOUN
eistud-31241	114	18	policies	policy	NOUN
eistud-31241	114	19	and	and	CCONJ
eistud-31241	114	20	strategies	strategy	NOUN
eistud-31241	114	21	they	they	PRON
eistud-31241	114	22	are	be	AUX
eistud-31241	114	23	still	still	ADV
eistud-31241	114	24	yet	yet	ADV
eistud-31241	114	25	to	to	PART
eistud-31241	114	26	become	become	VERB
eistud-31241	114	27	an	an	DET
eistud-31241	114	28	inevitable	inevitable	ADJ
eistud-31241	114	29	part	part	NOUN
eistud-31241	114	30	of	of	ADP
eistud-31241	114	31	sustainability	sustainability	NOUN
eistud-31241	114	32	reporting	reporting	NOUN
eistud-31241	114	33	.	.	PUNCT
eistud-31241	115	1	only	only	ADV
eistud-31241	115	2	few	few	ADJ
eistud-31241	115	3	companies	company	NOUN
eistud-31241	115	4	of	of	ADP
eistud-31241	115	5	consumer	consumer	NOUN
eistud-31241	115	6	staples	staple	NOUN
eistud-31241	115	7	sector	sector	NOUN
eistud-31241	115	8	base	base	VERB
eistud-31241	115	9	their	their	PRON
eistud-31241	115	10	reporting	reporting	NOUN
eistud-31241	115	11	practices	practice	NOUN
eistud-31241	115	12	on	on	ADP
eistud-31241	115	13	referring	refer	VERB
eistud-31241	115	14	to	to	ADP
eistud-31241	115	15	sdgs	sdgs	VERB
eistud-31241	115	16	and	and	CCONJ
eistud-31241	115	17	implementing	implement	VERB
eistud-31241	115	18	these	these	DET
eistud-31241	115	19	goals	goal	NOUN
eistud-31241	115	20	as	as	ADP
eistud-31241	115	21	a	a	DET
eistud-31241	115	22	guideline	guideline	NOUN
eistud-31241	115	23	for	for	ADP
eistud-31241	115	24	non	non	ADJ
eistud-31241	115	25	-	-	ADJ
eistud-31241	115	26	financial	financial	ADJ
eistud-31241	115	27	reporting	reporting	NOUN
eistud-31241	115	28	,	,	PUNCT
eistud-31241	115	29	which	which	PRON
eistud-31241	115	30	in	in	ADP
eistud-31241	115	31	authors	author	NOUN
eistud-31241	115	32	opinion	opinion	NOUN
eistud-31241	115	33	is	be	AUX
eistud-31241	115	34	largely	largely	ADV
eistud-31241	115	35	explained	explain	VERB
eistud-31241	115	36	by	by	ADP
eistud-31241	115	37	their	their	PRON
eistud-31241	115	38	desire	desire	NOUN
eistud-31241	115	39	to	to	PART
eistud-31241	115	40	stand	stand	VERB
eistud-31241	115	41	of	of	ADP
eistud-31241	115	42	the	the	DET
eistud-31241	115	43	crowd	crowd	NOUN
eistud-31241	115	44	and	and	CCONJ
eistud-31241	115	45	being	be	AUX
eistud-31241	115	46	more	more	ADV
eistud-31241	115	47	competitive	competitive	ADJ
eistud-31241	115	48	.	.	PUNCT
eistud-31241	116	1	seems	seem	VERB
eistud-31241	116	2	like	like	SCONJ
eistud-31241	116	3	there	there	PRON
eistud-31241	116	4	is	be	VERB
eistud-31241	116	5	a	a	DET
eistud-31241	116	6	need	need	NOUN
eistud-31241	116	7	to	to	PART
eistud-31241	116	8	provide	provide	VERB
eistud-31241	116	9	companies	company	NOUN
eistud-31241	116	10	with	with	ADP
eistud-31241	116	11	more	more	ADJ
eistud-31241	116	12	information	information	NOUN
eistud-31241	116	13	on	on	ADP
eistud-31241	116	14	possible	possible	ADJ
eistud-31241	116	15	interlinkage	interlinkage	NOUN
eistud-31241	116	16	of	of	ADP
eistud-31241	116	17	sdgs	sdgs	NOUN
eistud-31241	116	18	with	with	ADP
eistud-31241	116	19	business	business	NOUN
eistud-31241	116	20	,	,	PUNCT
eistud-31241	116	21	sustainability	sustainability	NOUN
eistud-31241	116	22	and	and	CCONJ
eistud-31241	116	23	non	non	ADJ
eistud-31241	116	24	-	-	ADJ
eistud-31241	116	25	financial	financial	ADJ
eistud-31241	116	26	reporting	reporting	NOUN
eistud-31241	116	27	.	.	PUNCT
eistud-31241	117	1	the	the	DET
eistud-31241	117	2	authors	author	NOUN
eistud-31241	117	3	are	be	AUX
eistud-31241	117	4	also	also	ADV
eistud-31241	117	5	aware	aware	ADJ
eistud-31241	117	6	that	that	SCONJ
eistud-31241	117	7	this	this	DET
eistud-31241	117	8	study	study	NOUN
eistud-31241	117	9	has	have	VERB
eistud-31241	117	10	several	several	ADJ
eistud-31241	117	11	limitations	limitation	NOUN
eistud-31241	117	12	:	:	PUNCT
eistud-31241	117	13	first	first	ADV
eistud-31241	117	14	the	the	DET
eistud-31241	117	15	research	research	NOUN
eistud-31241	117	16	included	include	VERB
eistud-31241	117	17	only	only	ADV
eistud-31241	117	18	listed	list	VERB
eistud-31241	117	19	companies	company	NOUN
eistud-31241	117	20	,	,	PUNCT
eistud-31241	117	21	while	while	SCONJ
eistud-31241	117	22	the	the	DET
eistud-31241	117	23	performance	performance	NOUN
eistud-31241	117	24	of	of	ADP
eistud-31241	117	25	non	non	ADJ
eistud-31241	117	26	-	-	ADJ
eistud-31241	117	27	listed	listed	ADJ
eistud-31241	117	28	companies	company	NOUN
eistud-31241	117	29	may	may	AUX
eistud-31241	117	30	reveal	reveal	VERB
eistud-31241	117	31	other	other	ADJ
eistud-31241	117	32	trends	trend	NOUN
eistud-31241	117	33	and	and	CCONJ
eistud-31241	117	34	challenging	challenging	ADJ
eistud-31241	117	35	results	result	NOUN
eistud-31241	117	36	.	.	PUNCT
eistud-31241	118	1	second	second	ADJ
eistud-31241	118	2	,	,	PUNCT
eistud-31241	118	3	only	only	ADV
eistud-31241	118	4	two	two	NUM
eistud-31241	118	5	years	year	NOUN
eistud-31241	118	6	were	be	AUX
eistud-31241	118	7	chosen	choose	VERB
eistud-31241	118	8	–	–	PUNCT
eistud-31241	118	9	before	before	ADV
eistud-31241	118	10	and	and	CCONJ
eistud-31241	118	11	after	after	ADP
eistud-31241	118	12	the	the	DET
eistud-31241	118	13	implementation	implementation	NOUN
eistud-31241	118	14	of	of	ADP
eistud-31241	118	15	the	the	DET
eistud-31241	118	16	eu	eu	PROPN
eistud-31241	118	17	directive	directive	PROPN
eistud-31241	118	18	2014/95eu	2014/95eu	NUM
eistud-31241	118	19	,	,	PUNCT
eistud-31241	118	20	while	while	SCONJ
eistud-31241	118	21	it	it	PRON
eistud-31241	118	22	would	would	AUX
eistud-31241	118	23	also	also	ADV
eistud-31241	118	24	make	make	VERB
eistud-31241	118	25	sense	sense	NOUN
eistud-31241	118	26	to	to	PART
eistud-31241	118	27	investigate	investigate	VERB
eistud-31241	118	28	the	the	DET
eistud-31241	118	29	10	10	NUM
eistud-31241	118	30	-	-	PUNCT
eistud-31241	118	31	year	year	NOUN
eistud-31241	118	32	period	period	NOUN
eistud-31241	118	33	–	–	PUNCT
eistud-31241	118	34	to	to	PART
eistud-31241	118	35	reveal	reveal	VERB
eistud-31241	118	36	a	a	DET
eistud-31241	118	37	trend	trend	NOUN
eistud-31241	118	38	in	in	ADP
eistud-31241	118	39	reporting	report	VERB
eistud-31241	118	40	defining	define	VERB
eistud-31241	118	41	all	all	DET
eistud-31241	118	42	changes	change	NOUN
eistud-31241	118	43	and	and	CCONJ
eistud-31241	118	44	newcomers	newcomer	NOUN
eistud-31241	118	45	.	.	PUNCT
eistud-31241	119	1	authors	author	NOUN
eistud-31241	119	2	believe	believe	VERB
eistud-31241	119	3	that	that	SCONJ
eistud-31241	119	4	this	this	DET
eistud-31241	119	5	survey	survey	NOUN
eistud-31241	119	6	would	would	AUX
eistud-31241	119	7	contribute	contribute	VERB
eistud-31241	119	8	to	to	ADP
eistud-31241	119	9	the	the	DET
eistud-31241	119	10	current	current	ADJ
eistud-31241	119	11	sustainability	sustainability	NOUN
eistud-31241	119	12	reporting	reporting	NOUN
eistud-31241	119	13	practices	practice	NOUN
eistud-31241	119	14	among	among	ADP
eistud-31241	119	15	companies	company	NOUN
eistud-31241	119	16	and	and	CCONJ
eistud-31241	119	17	serve	serve	VERB
eistud-31241	119	18	as	as	ADP
eistud-31241	119	19	a	a	DET
eistud-31241	119	20	basis	basis	NOUN
eistud-31241	119	21	for	for	ADP
eistud-31241	119	22	those	those	PRON
eistud-31241	119	23	searching	search	VERB
eistud-31241	119	24	for	for	ADP
eistud-31241	119	25	the	the	DET
eistud-31241	119	26	optimal	optimal	ADJ
eistud-31241	119	27	reporting	reporting	NOUN
eistud-31241	119	28	tool	tool	NOUN
eistud-31241	119	29	.	.	PUNCT
eistud-31241	120	1	also	also	ADV
eistud-31241	120	2	,	,	PUNCT
eistud-31241	120	3	it	it	PRON
eistud-31241	120	4	would	would	AUX
eistud-31241	120	5	shed	shed	VERB
eistud-31241	120	6	light	light	NOUN
eistud-31241	120	7	on	on	ADP
eistud-31241	120	8	the	the	DET
eistud-31241	120	9	importance	importance	NOUN
eistud-31241	120	10	of	of	ADP
eistud-31241	120	11	implementing	implement	VERB
eistud-31241	120	12	international	international	ADJ
eistud-31241	120	13	sustainability	sustainability	NOUN
eistud-31241	120	14	reporting	reporting	NOUN
eistud-31241	120	15	standards	standard	NOUN
eistud-31241	120	16	pointing	point	VERB
eistud-31241	120	17	out	out	ADP
eistud-31241	120	18	main	main	ADJ
eistud-31241	120	19	obstacles	obstacle	NOUN
eistud-31241	120	20	,	,	PUNCT
eistud-31241	120	21	benefits	benefit	NOUN
eistud-31241	120	22	and	and	CCONJ
eistud-31241	120	23	paths	path	NOUN
eistud-31241	120	24	for	for	ADP
eistud-31241	120	25	future	future	ADJ
eistud-31241	120	26	developments	development	NOUN
eistud-31241	120	27	.	.	PUNCT
eistud-31241	121	1	conclusions	conclusion	NOUN
eistud-31241	121	2	and	and	CCONJ
eistud-31241	121	3	discussion	discussion	NOUN
eistud-31241	121	4	references	reference	NOUN
eistud-31241	121	5	agostini	agostini	PROPN
eistud-31241	121	6	,	,	PUNCT
eistud-31241	121	7	m.	m.	NOUN
eistud-31241	121	8	,	,	PUNCT
eistud-31241	121	9	costa	costa	PROPN
eistud-31241	121	10	,	,	PUNCT
eistud-31241	121	11	e.	e.	PROPN
eistud-31241	121	12	,	,	PUNCT
eistud-31241	121	13	&	&	CCONJ
eistud-31241	121	14	korca	korca	PROPN
eistud-31241	121	15	,	,	PUNCT
eistud-31241	121	16	b.	b.	PROPN
eistud-31241	121	17	(	(	PUNCT
eistud-31241	121	18	2021	2021	NUM
eistud-31241	121	19	)	)	PUNCT
eistud-31241	121	20	.	.	PUNCT
eistud-31241	122	1	non	non	ADJ
eistud-31241	122	2	-	-	ADJ
eistud-31241	122	3	financial	financial	ADJ
eistud-31241	122	4	disclosure	disclosure	NOUN
eistud-31241	122	5	and	and	CCONJ
eistud-31241	122	6	corporate	corporate	ADJ
eistud-31241	122	7	financial	financial	ADJ
eistud-31241	122	8	performance	performance	NOUN
eistud-31241	122	9	under	under	ADP
eistud-31241	122	10	directive	directive	NOUN
eistud-31241	122	11	2014/95	2014/95	NUM
eistud-31241	122	12	/	/	SYM
eistud-31241	122	13	eu	eu	PROPN
eistud-31241	122	14	:	:	PUNCT
eistud-31241	122	15	evidence	evidence	NOUN
eistud-31241	122	16	from	from	ADP
eistud-31241	122	17	italian	italian	ADJ
eistud-31241	122	18	listed	list	VERB
eistud-31241	122	19	companies	company	NOUN
eistud-31241	122	20	.	.	PUNCT
eistud-31241	123	1	accounting	account	VERB
eistud-31241	123	2	in	in	ADP
eistud-31241	123	3	europe	europe	PROPN
eistud-31241	123	4	,	,	PUNCT
eistud-31241	123	5	doi	doi	PROPN
eistud-31241	123	6	:	:	PUNCT
eistud-31241	123	7	https://	https://	PROPN
eistud-31241	123	8	doi.org/10.1080/17449480.2021.1979610	doi.org/10.1080/17449480.2021.1979610	AUX
eistud-31241	123	9	an	an	DET
eistud-31241	123	10	official	official	ADJ
eistud-31241	123	11	webiste	webiste	NOUN
eistud-31241	123	12	of	of	ADP
eistud-31241	123	13	the	the	DET
eistud-31241	123	14	european	european	PROPN
eistud-31241	123	15	union	union	PROPN
eistud-31241	123	16	.	.	PUNCT
eistud-31241	124	1	https://	https://	PROPN
eistud-31241	124	2	ec.europa.eu/info/business-economy-euro/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en	ec.europa.eu/info/business-economy-euro/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en	PROPN
eistud-31241	124	3	.	.	PUNCT
eistud-31241	125	1	21.03.2022	21.03.2022	PROPN
eistud-31241	125	2	balluchi	balluchi	PROPN
eistud-31241	125	3	,	,	PUNCT
eistud-31241	125	4	f.	f.	PROPN
eistud-31241	125	5	,	,	PUNCT
eistud-31241	125	6	lazzini	lazzini	PROPN
eistud-31241	125	7	,	,	PUNCT
eistud-31241	125	8	a.	a.	PROPN
eistud-31241	125	9	,	,	PUNCT
eistud-31241	125	10	&	&	CCONJ
eistud-31241	125	11	torelli	torelli	PROPN
eistud-31241	125	12	,	,	PUNCT
eistud-31241	125	13	r.	r.	PROPN
eistud-31241	125	14	(	(	PUNCT
eistud-31241	125	15	2021	2021	NUM
eistud-31241	125	16	)	)	PUNCT
eistud-31241	125	17	.	.	PUNCT
eistud-31241	126	1	credibility	credibility	NOUN
eistud-31241	126	2	of	of	ADP
eistud-31241	126	3	environmental	environmental	ADJ
eistud-31241	126	4	issues	issue	NOUN
eistud-31241	126	5	in	in	ADP
eistud-31241	126	6	non	non	ADJ
eistud-31241	126	7	-	-	ADJ
eistud-31241	126	8	financial	financial	ADJ
eistud-31241	126	9	mandatory	mandatory	ADJ
eistud-31241	126	10	disclosure	disclosure	NOUN
eistud-31241	126	11	:	:	PUNCT
eistud-31241	126	12	measurement	measurement	NOUN
eistud-31241	126	13	and	and	CCONJ
eistud-31241	126	14	determinants	determinant	NOUN
eistud-31241	126	15	.	.	PUNCT
eistud-31241	127	1	journal	journal	NOUN
eistud-31241	127	2	of	of	ADP
eistud-31241	127	3	cleaner	clean	ADJ
eistud-31241	127	4	production	production	NOUN
eistud-31241	127	5	,	,	PUNCT
eistud-31241	127	6	288	288	NUM
eistud-31241	127	7	doi	doi	NOUN
eistud-31241	127	8	:	:	PUNCT
eistud-31241	127	9	https://doi	https://doi	PROPN
eistud-31241	127	10	.	.	PUNCT
eistud-31241	128	1	org/10.1016	org/10.1016	PROPN
eistud-31241	128	2	/	/	SYM
eistud-31241	128	3	j.jclepro.2020.125744	j.jclepro.2020.125744	ADJ
eistud-31241	128	4	bansal	bansal	NOUN
eistud-31241	128	5	,	,	PUNCT
eistud-31241	128	6	p.	p.	NOUN
eistud-31241	128	7	(	(	PUNCT
eistud-31241	128	8	2005	2005	NUM
eistud-31241	128	9	)	)	PUNCT
eistud-31241	128	10	.	.	PUNCT
eistud-31241	129	1	evolving	evolve	VERB
eistud-31241	129	2	sustainably	sustainably	ADV
eistud-31241	129	3	:	:	PUNCT
eistud-31241	129	4	a	a	DET
eistud-31241	129	5	longitudinal	longitudinal	ADJ
eistud-31241	129	6	study	study	NOUN
eistud-31241	129	7	of	of	ADP
eistud-31241	129	8	corporate	corporate	ADJ
eistud-31241	129	9	sustainable	sustainable	ADJ
eistud-31241	129	10	development	development	NOUN
eistud-31241	129	11	.	.	PUNCT
eistud-31241	130	1	strategic	strategic	ADJ
eistud-31241	130	2	management	management	NOUN
eistud-31241	130	3	journal	journal	NOUN
eistud-31241	130	4	,	,	PUNCT
eistud-31241	130	5	26(3	26(3	NUM
eistud-31241	130	6	)	)	PUNCT
eistud-31241	130	7	,	,	PUNCT
eistud-31241	130	8	197	197	NUM
eistud-31241	130	9	-	-	SYM
eistud-31241	130	10	218	218	NUM
eistud-31241	130	11	.	.	PUNCT
eistud-31241	131	1	doi	doi	NOUN
eistud-31241	131	2	:	:	PUNCT
eistud-31241	131	3	https://	https://	PROPN
eistud-31241	131	4	doi.org/10.1002/smj.441	doi.org/10.1002/smj.441	NOUN
eistud-31241	131	5	bhattacharyya	bhattacharyya	ADJ
eistud-31241	131	6	,	,	PUNCT
eistud-31241	131	7	a.	a.	NOUN
eistud-31241	131	8	(	(	PUNCT
eistud-31241	131	9	2014	2014	NUM
eistud-31241	131	10	)	)	PUNCT
eistud-31241	131	11	.	.	PUNCT
eistud-31241	132	1	factors	factor	NOUN
eistud-31241	132	2	associated	associate	VERB
eistud-31241	132	3	with	with	ADP
eistud-31241	132	4	the	the	DET
eistud-31241	132	5	social	social	ADJ
eistud-31241	132	6	and	and	CCONJ
eistud-31241	132	7	environmental	environmental	ADJ
eistud-31241	132	8	reporting	reporting	NOUN
eistud-31241	132	9	of	of	ADP
eistud-31241	132	10	australian	australian	ADJ
eistud-31241	132	11	companies	company	NOUN
eistud-31241	132	12	.	.	PUNCT
eistud-31241	133	1	australasian	australasian	ADJ
eistud-31241	133	2	accounting	accounting	NOUN
eistud-31241	133	3	,	,	PUNCT
eistud-31241	133	4	business	business	NOUN
eistud-31241	133	5	and	and	CCONJ
eistud-31241	133	6	finance	finance	NOUN
eistud-31241	133	7	journal	journal	NOUN
eistud-31241	133	8	,	,	PUNCT
eistud-31241	133	9	8(1	8(1	NOUN
eistud-31241	133	10	)	)	PUNCT
eistud-31241	133	11	,	,	PUNCT
eistud-31241	133	12	25	25	NUM
eistud-31241	133	13	-	-	SYM
eistud-31241	133	14	50	50	NUM
eistud-31241	133	15	.	.	PUNCT
eistud-31241	134	1	doi	doi	NOUN
eistud-31241	134	2	:	:	PUNCT
eistud-31241	134	3	https://doi	https://doi	ADJ
eistud-31241	134	4	.	.	PUNCT
eistud-31241	134	5	org/10.14453	org/10.14453	NOUN
eistud-31241	134	6	/	/	SYM
eistud-31241	134	7	aabfj.v8i1.3	aabfj.v8i1.3	NUM
eistud-31241	134	8	85	85	NUM
eistud-31241	134	9	european	european	ADJ
eistud-31241	134	10	integrat	integrat	NOUN
eistud-31241	134	11	ion	ion	NOUN
eistud-31241	134	12	studies	study	NOUN
eistud-31241	134	13	2022/16	2022/16	PROPN
eistud-31241	134	14	bose	bose	NOUN
eistud-31241	134	15	,	,	PUNCT
eistud-31241	134	16	s.	s.	PROPN
eistud-31241	134	17	,	,	PUNCT
eistud-31241	134	18	&	&	CCONJ
eistud-31241	134	19	kan	kan	PROPN
eistud-31241	134	20	,	,	PUNCT
eistud-31241	134	21	h.	h.	PROPN
eistud-31241	134	22	z.	z.	PROPN
eistud-31241	134	23	(	(	PUNCT
eistud-31241	134	24	2022	2022	NUM
eistud-31241	134	25	)	)	PUNCT
eistud-31241	134	26	.	.	PUNCT
eistud-31241	135	1	sustainable	sustainable	ADJ
eistud-31241	135	2	development	development	NOUN
eistud-31241	135	3	goals	goal	NOUN
eistud-31241	135	4	(	(	PUNCT
eistud-31241	135	5	sdgs	sdgs	ADJ
eistud-31241	135	6	)	)	PUNCT
eistud-31241	135	7	reporting	reporting	NOUN
eistud-31241	135	8	and	and	CCONJ
eistud-31241	135	9	the	the	DET
eistud-31241	135	10	role	role	NOUN
eistud-31241	135	11	of	of	ADP
eistud-31241	135	12	country	country	NOUN
eistud-31241	135	13	-	-	PUNCT
eistud-31241	135	14	level	level	NOUN
eistud-31241	135	15	institutional	institutional	ADJ
eistud-31241	135	16	factors	factor	NOUN
eistud-31241	135	17	:	:	PUNCT
eistud-31241	135	18	an	an	DET
eistud-31241	135	19	international	international	ADJ
eistud-31241	135	20	evidence	evidence	NOUN
eistud-31241	135	21	.	.	PUNCT
eistud-31241	136	1	journal	journal	NOUN
eistud-31241	136	2	of	of	ADP
eistud-31241	136	3	cleaner	clean	ADJ
eistud-31241	136	4	production	production	NOUN
eistud-31241	136	5	,	,	PUNCT
eistud-31241	136	6	335	335	NUM
eistud-31241	136	7	doi	doi	NOUN
eistud-31241	136	8	:	:	PUNCT
eistud-31241	137	1	https://doi	https://doi	PROPN
eistud-31241	137	2	.	.	PUNCT
eistud-31241	138	1	org/10.1016	org/10.1016	PROPN
eistud-31241	138	2	/	/	SYM
eistud-31241	138	3	j.jclepro.2021.130290	j.jclepro.2021.130290	PROPN
eistud-31241	138	4	bolotin	bolotin	PROPN
eistud-31241	138	5	,	,	PUNCT
eistud-31241	138	6	a.	a.	NOUN
eistud-31241	138	7	(	(	PUNCT
eistud-31241	138	8	2019	2019	NUM
eistud-31241	138	9	)	)	PUNCT
eistud-31241	138	10	.	.	PUNCT
eistud-31241	139	1	non	non	ADJ
eistud-31241	139	2	-	-	ADJ
eistud-31241	139	3	financial	financial	ADJ
eistud-31241	139	4	reporting	reporting	NOUN
eistud-31241	139	5	in	in	ADP
eistud-31241	139	6	baltic	baltic	ADJ
eistud-31241	139	7	states	state	NOUN
eistud-31241	139	8	after	after	ADP
eistud-31241	139	9	the	the	DET
eistud-31241	139	10	implementation	implementation	NOUN
eistud-31241	139	11	of	of	ADP
eistud-31241	139	12	directive	directive	NOUN
eistud-31241	139	13	2014/95	2014/95	NUM
eistud-31241	139	14	/	/	SYM
eistud-31241	139	15	eu	eu	PROPN
eistud-31241	139	16	.	.	PROPN
eistud-31241	139	17	retrieved	retrieve	VERB
eistud-31241	139	18	from	from	ADP
eistud-31241	139	19	https://digikogu.taltech.ee/et/item/2df6cfbc-6dc7-494d-90b0-ee406d8d3b1c	https://digikogu.taltech.ee/et/item/2df6cfbc-6dc7-494d-90b0-ee406d8d3b1c	PROPN
eistud-31241	139	20	on	on	ADP
eistud-31241	139	21	30.05.2022	30.05.2022	PROPN
eistud-31241	139	22	.	.	PUNCT
eistud-31241	140	1	calabrese	calabrese	PROPN
eistud-31241	140	2	,	,	PUNCT
eistud-31241	140	3	a.	a.	NOUN
eistud-31241	140	4	,	,	PUNCT
eistud-31241	140	5	costa	costa	PROPN
eistud-31241	140	6	,	,	PUNCT
eistud-31241	140	7	r.	r.	PROPN
eistud-31241	140	8	,	,	PUNCT
eistud-31241	140	9	gastaldi	gastaldi	PROPN
eistud-31241	140	10	,	,	PUNCT
eistud-31241	140	11	m.	m.	NOUN
eistud-31241	140	12	,	,	PUNCT
eistud-31241	140	13	levialdi	levialdi	PROPN
eistud-31241	140	14	ghiron	ghiron	PROPN
eistud-31241	140	15	,	,	PUNCT
eistud-31241	140	16	n.	n.	NOUN
eistud-31241	140	17	,	,	PUNCT
eistud-31241	140	18	&	&	CCONJ
eistud-31241	140	19	villazon	villazon	PROPN
eistud-31241	140	20	montalvan	montalvan	PROPN
eistud-31241	140	21	,	,	PUNCT
eistud-31241	140	22	r.	r.	PROPN
eistud-31241	140	23	a.	a.	PROPN
eistud-31241	140	24	(	(	PUNCT
eistud-31241	140	25	2021	2021	NUM
eistud-31241	140	26	)	)	PUNCT
eistud-31241	140	27	.	.	PUNCT
eistud-31241	141	1	implications	implication	NOUN
eistud-31241	141	2	for	for	ADP
eistud-31241	141	3	sustainable	sustainable	ADJ
eistud-31241	141	4	development	development	NOUN
eistud-31241	141	5	goals	goal	NOUN
eistud-31241	141	6	:	:	PUNCT
eistud-31241	141	7	a	a	DET
eistud-31241	141	8	framework	framework	NOUN
eistud-31241	141	9	to	to	PART
eistud-31241	141	10	assess	assess	VERB
eistud-31241	141	11	company	company	NOUN
eistud-31241	141	12	disclosure	disclosure	NOUN
eistud-31241	141	13	in	in	ADP
eistud-31241	141	14	sustainability	sustainability	NOUN
eistud-31241	141	15	reporting	reporting	NOUN
eistud-31241	141	16	.	.	PUNCT
eistud-31241	142	1	journal	journal	NOUN
eistud-31241	142	2	of	of	ADP
eistud-31241	142	3	cleaner	clean	ADJ
eistud-31241	142	4	production	production	NOUN
eistud-31241	142	5	,	,	PUNCT
eistud-31241	142	6	319	319	NUM
eistud-31241	142	7	doi	doi	NOUN
eistud-31241	142	8	:	:	PUNCT
eistud-31241	143	1	https://doi	https://doi	PROPN
eistud-31241	143	2	.	.	PUNCT
eistud-31241	144	1	org/10.1016	org/10.1016	PROPN
eistud-31241	144	2	/	/	SYM
eistud-31241	144	3	j.jclepro.2021.128624	j.jclepro.2021.128624	PROPN
eistud-31241	144	4	chiu	chiu	PROPN
eistud-31241	144	5	,	,	PUNCT
eistud-31241	144	6	t.	t.	PROPN
eistud-31241	144	7	-	-	PUNCT
eistud-31241	144	8	.	.	PROPN
eistud-31241	144	9	,	,	PUNCT
eistud-31241	144	10	&	&	CCONJ
eistud-31241	144	11	wang	wang	PROPN
eistud-31241	144	12	,	,	PUNCT
eistud-31241	144	13	y.	y.	PROPN
eistud-31241	144	14	-	-	PUNCT
eistud-31241	144	15	.	.	PUNCT
eistud-31241	144	16	(	(	PUNCT
eistud-31241	144	17	2015	2015	NUM
eistud-31241	144	18	)	)	PUNCT
eistud-31241	144	19	.	.	PUNCT
eistud-31241	145	1	determinants	determinant	NOUN
eistud-31241	145	2	of	of	ADP
eistud-31241	145	3	social	social	ADJ
eistud-31241	145	4	disclosure	disclosure	NOUN
eistud-31241	145	5	quality	quality	NOUN
eistud-31241	145	6	in	in	ADP
eistud-31241	145	7	taiwan	taiwan	PROPN
eistud-31241	145	8	:	:	PUNCT
eistud-31241	145	9	an	an	DET
eistud-31241	145	10	application	application	NOUN
eistud-31241	145	11	of	of	ADP
eistud-31241	145	12	stakeholder	stakeholder	NOUN
eistud-31241	145	13	theory	theory	NOUN
eistud-31241	145	14	.	.	PUNCT
eistud-31241	146	1	journal	journal	PROPN
eistud-31241	146	2	of	of	ADP
eistud-31241	146	3	business	business	NOUN
eistud-31241	146	4	ethics	ethic	NOUN
eistud-31241	146	5	,	,	PUNCT
eistud-31241	146	6	129(2	129(2	NUM
eistud-31241	146	7	)	)	PUNCT
eistud-31241	146	8	,	,	PUNCT
eistud-31241	146	9	379398	379398	NUM
eistud-31241	146	10	.	.	PUNCT
eistud-31241	147	1	doi	doi	NOUN
eistud-31241	147	2	:	:	PUNCT
eistud-31241	147	3	https://doi.org/10.1007/s10551-014-2160-5	https://doi.org/10.1007/s10551-014-2160-5	NUM
eistud-31241	147	4	directive	directive	NOUN
eistud-31241	147	5	2014/95	2014/95	NUM
eistud-31241	147	6	/	/	SYM
eistud-31241	147	7	eu	eu	PROPN
eistud-31241	147	8	also	also	ADV
eistud-31241	147	9	called	call	VERB
eistud-31241	147	10	the	the	DET
eistud-31241	147	11	non	non	ADJ
eistud-31241	147	12	-	-	ADJ
eistud-31241	147	13	financial	financial	ADJ
eistud-31241	147	14	reporting	reporting	NOUN
eistud-31241	147	15	directive	directive	NOUN
eistud-31241	147	16	(	(	PUNCT
eistud-31241	147	17	nfrd	nfrd	NOUN
eistud-31241	147	18	)	)	PUNCT
eistud-31241	147	19	.	.	PUNCT
eistud-31241	148	1	retrieved	retrieve	VERB
eistud-31241	148	2	from	from	ADP
eistud-31241	148	3	:	:	PUNCT
eistud-31241	148	4	https://	https://	PROPN
eistud-31241	148	5	ec.europa.eu/info/business-economy-euro/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en	ec.europa.eu/info/business-economy-euro/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en	PROPN
eistud-31241	148	6	20.01.2022	20.01.2022	PROPN
eistud-31241	148	7	.	.	PUNCT
eistud-31241	149	1	fernandez	fernandez	PROPN
eistud-31241	149	2	-	-	PUNCT
eistud-31241	149	3	feijoo	feijoo	PROPN
eistud-31241	149	4	,	,	PUNCT
eistud-31241	149	5	b.	b.	PROPN
eistud-31241	149	6	,	,	PUNCT
eistud-31241	149	7	romero	romero	PROPN
eistud-31241	149	8	,	,	PUNCT
eistud-31241	149	9	s.	s.	PROPN
eistud-31241	149	10	,	,	PUNCT
eistud-31241	149	11	&	&	CCONJ
eistud-31241	149	12	ruiz	ruiz	PROPN
eistud-31241	149	13	,	,	PUNCT
eistud-31241	149	14	s.	s.	PROPN
eistud-31241	149	15	(	(	PUNCT
eistud-31241	149	16	2014	2014	NUM
eistud-31241	149	17	)	)	PUNCT
eistud-31241	149	18	.	.	PUNCT
eistud-31241	150	1	commitment	commitment	NOUN
eistud-31241	150	2	to	to	ADP
eistud-31241	150	3	corporate	corporate	ADJ
eistud-31241	150	4	social	social	ADJ
eistud-31241	150	5	responsibility	responsibility	NOUN
eistud-31241	150	6	measured	measure	VERB
eistud-31241	150	7	through	through	ADP
eistud-31241	150	8	global	global	ADJ
eistud-31241	150	9	reporting	reporting	NOUN
eistud-31241	150	10	initiative	initiative	NOUN
eistud-31241	150	11	reporting	reporting	NOUN
eistud-31241	150	12	:	:	PUNCT
eistud-31241	150	13	factors	factor	NOUN
eistud-31241	150	14	affecting	affect	VERB
eistud-31241	150	15	the	the	DET
eistud-31241	150	16	behavior	behavior	NOUN
eistud-31241	150	17	of	of	ADP
eistud-31241	150	18	companies	company	NOUN
eistud-31241	150	19	.	.	PUNCT
eistud-31241	151	1	journal	journal	NOUN
eistud-31241	151	2	of	of	ADP
eistud-31241	151	3	cleaner	clean	ADJ
eistud-31241	151	4	production	production	NOUN
eistud-31241	151	5	,	,	PUNCT
eistud-31241	151	6	81	81	NUM
eistud-31241	151	7	,	,	PUNCT
eistud-31241	151	8	244	244	NUM
eistud-31241	151	9	-	-	SYM
eistud-31241	151	10	254	254	NUM
eistud-31241	151	11	.	.	PUNCT
eistud-31241	152	1	doi	doi	NOUN
eistud-31241	152	2	:	:	PUNCT
eistud-31241	153	1	https://doi	https://doi	PROPN
eistud-31241	153	2	.	.	PUNCT
eistud-31241	154	1	org/10.1016	org/10.1016	PROPN
eistud-31241	154	2	/	/	SYM
eistud-31241	154	3	j.jclepro.2014.06.034	j.jclepro.2014.06.034	X
eistud-31241	154	4	fuertes	fuerte	NOUN
eistud-31241	154	5	,	,	PUNCT
eistud-31241	154	6	a.	a.	NOUN
eistud-31241	154	7	t.	t.	PROPN
eistud-31241	154	8	,	,	PUNCT
eistud-31241	154	9	&	&	CCONJ
eistud-31241	154	10	garcía	garcía	PROPN
eistud-31241	154	11	,	,	PUNCT
eistud-31241	154	12	l.	l.	PROPN
eistud-31241	154	13	c.	c.	PROPN
eistud-31241	154	14	(	(	PUNCT
eistud-31241	154	15	2013	2013	NUM
eistud-31241	154	16	)	)	PUNCT
eistud-31241	154	17	.	.	PUNCT
eistud-31241	155	1	analysis	analysis	NOUN
eistud-31241	155	2	of	of	ADP
eistud-31241	155	3	the	the	DET
eistud-31241	155	4	determinants	determinant	NOUN
eistud-31241	155	5	of	of	ADP
eistud-31241	155	6	csr	csr	NOUN
eistud-31241	155	7	disclosure	disclosure	NOUN
eistud-31241	155	8	in	in	ADP
eistud-31241	155	9	spanish	spanish	ADJ
eistud-31241	155	10	listed	list	VERB
eistud-31241	155	11	companies	company	NOUN
eistud-31241	155	12	.	.	PUNCT
eistud-31241	156	1	[	[	X
eistud-31241	156	2	análisis	análisis	NOUN
eistud-31241	156	3	de	de	PROPN
eistud-31241	156	4	los	los	PROPN
eistud-31241	156	5	factores	factores	PROPN
eistud-31241	156	6	determinantes	determinantes	PROPN
eistud-31241	156	7	de	de	X
eistud-31241	156	8	la	la	X
eistud-31241	156	9	transparencia	transparencia	PROPN
eistud-31241	156	10	en	en	PROPN
eistud-31241	156	11	rsc	rsc	PROPN
eistud-31241	156	12	en	en	PROPN
eistud-31241	156	13	las	las	PROPN
eistud-31241	156	14	empresas	empresas	PROPN
eistud-31241	156	15	españolas	españolas	PROPN
eistud-31241	156	16	cotizadas	cotizadas	PROPN
eistud-31241	156	17	]	]	PUNCT
eistud-31241	156	18	intangible	intangible	ADJ
eistud-31241	156	19	capital	capital	NOUN
eistud-31241	156	20	,	,	PUNCT
eistud-31241	156	21	9(1	9(1	NUM
eistud-31241	156	22	)	)	PUNCT
eistud-31241	156	23	,	,	PUNCT
eistud-31241	156	24	225	225	NUM
eistud-31241	156	25	-	-	SYM
eistud-31241	156	26	261	261	NUM
eistud-31241	156	27	.	.	PUNCT
eistud-31241	157	1	doi	doi	NOUN
eistud-31241	157	2	:	:	PUNCT
eistud-31241	157	3	https://	https://	PROPN
eistud-31241	157	4	doi.org/10.3926/ic.311	doi.org/10.3926/ic.311	PROPN
eistud-31241	157	5	garcía	garcía	NOUN
eistud-31241	157	6	-	-	PUNCT
eistud-31241	157	7	sánchez	sánchez	NOUN
eistud-31241	157	8	,	,	PUNCT
eistud-31241	157	9	i.	i.	NOUN
eistud-31241	157	10	-	-	PUNCT
eistud-31241	157	11	.	.	PROPN
eistud-31241	157	12	,	,	PUNCT
eistud-31241	157	13	aibar	aibar	NOUN
eistud-31241	157	14	-	-	PUNCT
eistud-31241	157	15	guzmán	guzmán	NOUN
eistud-31241	157	16	,	,	PUNCT
eistud-31241	157	17	b.	b.	PROPN
eistud-31241	157	18	,	,	PUNCT
eistud-31241	157	19	aibar	aibar	NOUN
eistud-31241	157	20	-	-	PUNCT
eistud-31241	157	21	guzmán	guzmán	NOUN
eistud-31241	157	22	,	,	PUNCT
eistud-31241	157	23	c.	c.	PROPN
eistud-31241	157	24	,	,	PUNCT
eistud-31241	157	25	&	&	CCONJ
eistud-31241	157	26	somohano	somohano	PROPN
eistud-31241	157	27	-	-	PUNCT
eistud-31241	157	28	rodríguez	rodríguez	NOUN
eistud-31241	157	29	,	,	PUNCT
eistud-31241	157	30	f.	f.	PROPN
eistud-31241	157	31	-	-	PUNCT
eistud-31241	157	32	.	.	PUNCT
eistud-31241	157	33	(	(	PUNCT
eistud-31241	157	34	2021	2021	NUM
eistud-31241	157	35	)	)	PUNCT
eistud-31241	157	36	.	.	PUNCT
eistud-31241	158	1	the	the	DET
eistud-31241	158	2	drivers	driver	NOUN
eistud-31241	158	3	of	of	ADP
eistud-31241	158	4	the	the	DET
eistud-31241	158	5	integration	integration	NOUN
eistud-31241	158	6	of	of	ADP
eistud-31241	158	7	the	the	DET
eistud-31241	158	8	sustainable	sustainable	ADJ
eistud-31241	158	9	development	development	NOUN
eistud-31241	158	10	goals	goal	NOUN
eistud-31241	158	11	into	into	ADP
eistud-31241	158	12	the	the	DET
eistud-31241	158	13	non	non	ADJ
eistud-31241	158	14	-	-	ADJ
eistud-31241	158	15	financial	financial	ADJ
eistud-31241	158	16	information	information	NOUN
eistud-31241	158	17	system	system	NOUN
eistud-31241	158	18	:	:	PUNCT
eistud-31241	158	19	individual	individual	ADJ
eistud-31241	158	20	and	and	CCONJ
eistud-31241	158	21	joint	joint	ADJ
eistud-31241	158	22	analysis	analysis	NOUN
eistud-31241	158	23	of	of	ADP
eistud-31241	158	24	their	their	PRON
eistud-31241	158	25	influence	influence	NOUN
eistud-31241	158	26	.	.	PUNCT
eistud-31241	159	1	sustainable	sustainable	ADJ
eistud-31241	159	2	development	development	NOUN
eistud-31241	159	3	,	,	PUNCT
eistud-31241	159	4	doi	doi	PROPN
eistud-31241	159	5	:	:	PUNCT
eistud-31241	159	6	https://doi.org/10.1002/sd.2246	https://doi.org/10.1002/sd.2246	X
eistud-31241	159	7	gerged	gerge	VERB
eistud-31241	159	8	,	,	PUNCT
eistud-31241	159	9	a.	a.	NOUN
eistud-31241	159	10	m.	m.	NOUN
eistud-31241	159	11	,	,	PUNCT
eistud-31241	159	12	&	&	CCONJ
eistud-31241	159	13	almontaser	almontaser	NOUN
eistud-31241	159	14	,	,	PUNCT
eistud-31241	159	15	t.	t.	NOUN
eistud-31241	159	16	(	(	PUNCT
eistud-31241	159	17	2021	2021	NUM
eistud-31241	159	18	)	)	PUNCT
eistud-31241	159	19	.	.	PUNCT
eistud-31241	160	1	corporate	corporate	ADJ
eistud-31241	160	2	adoption	adoption	NOUN
eistud-31241	160	3	of	of	ADP
eistud-31241	160	4	sdg	sdg	NOUN
eistud-31241	160	5	reporting	report	VERB
eistud-31241	160	6	in	in	ADP
eistud-31241	160	7	a	a	DET
eistud-31241	160	8	non	non	ADJ
eistud-31241	160	9	-	-	ADJ
eistud-31241	160	10	enabling	enabling	ADJ
eistud-31241	160	11	institutional	institutional	ADJ
eistud-31241	160	12	environment	environment	NOUN
eistud-31241	160	13	:	:	PUNCT
eistud-31241	160	14	insights	insight	NOUN
eistud-31241	160	15	from	from	ADP
eistud-31241	160	16	libyan	libyan	ADJ
eistud-31241	160	17	oil	oil	NOUN
eistud-31241	160	18	industries	industry	NOUN
eistud-31241	160	19	.	.	PUNCT
eistud-31241	161	1	resources	resource	NOUN
eistud-31241	161	2	policy	policy	NOUN
eistud-31241	161	3	,	,	PUNCT
eistud-31241	161	4	74	74	NUM
eistud-31241	161	5	doi	doi	NOUN
eistud-31241	161	6	:	:	PUNCT
eistud-31241	161	7	https://doi.org/10.1016/j	https://doi.org/10.1016/j	NOUN
eistud-31241	161	8	.	.	PUNCT
eistud-31241	162	1	resourpol.2021.102240	resourpol.2021.102240	NOUN
eistud-31241	162	2	gunawan	gunawan	PROPN
eistud-31241	162	3	,	,	PUNCT
eistud-31241	162	4	j.	j.	PROPN
eistud-31241	162	5	,	,	PUNCT
eistud-31241	162	6	permatasari	permatasari	PROPN
eistud-31241	162	7	,	,	PUNCT
eistud-31241	162	8	p.	p.	NOUN
eistud-31241	162	9	,	,	PUNCT
eistud-31241	162	10	&	&	CCONJ
eistud-31241	162	11	tilt	tilt	PROPN
eistud-31241	162	12	,	,	PUNCT
eistud-31241	162	13	c.	c.	PROPN
eistud-31241	162	14	(	(	PUNCT
eistud-31241	162	15	2020	2020	NUM
eistud-31241	162	16	)	)	PUNCT
eistud-31241	162	17	.	.	PUNCT
eistud-31241	163	1	sustainable	sustainable	ADJ
eistud-31241	163	2	development	development	NOUN
eistud-31241	163	3	goal	goal	NOUN
eistud-31241	163	4	disclosures	disclosure	NOUN
eistud-31241	163	5	:	:	PUNCT
eistud-31241	163	6	do	do	AUX
eistud-31241	163	7	they	they	PRON
eistud-31241	163	8	support	support	VERB
eistud-31241	163	9	responsible	responsible	ADJ
eistud-31241	163	10	consumption	consumption	NOUN
eistud-31241	163	11	and	and	CCONJ
eistud-31241	163	12	production	production	NOUN
eistud-31241	163	13	?	?	PUNCT
eistud-31241	164	1	journal	journal	NOUN
eistud-31241	164	2	of	of	ADP
eistud-31241	164	3	cleaner	clean	ADJ
eistud-31241	164	4	production	production	NOUN
eistud-31241	164	5	,	,	PUNCT
eistud-31241	164	6	246	246	NUM
eistud-31241	164	7	doi	doi	NOUN
eistud-31241	164	8	:	:	PUNCT
eistud-31241	165	1	https://doi	https://doi	PROPN
eistud-31241	165	2	.	.	PUNCT
eistud-31241	166	1	org/10.1016	org/10.1016	PROPN
eistud-31241	166	2	/	/	SYM
eistud-31241	166	3	j.jclepro.2019.118989	j.jclepro.2019.118989	PROPN
eistud-31241	166	4	glushkova	glushkova	PROPN
eistud-31241	166	5	,	,	PUNCT
eistud-31241	166	6	i.	i.	PROPN
eistud-31241	166	7	;	;	PUNCT
eistud-31241	166	8	gurvits	gurvit	NOUN
eistud-31241	166	9	,	,	PUNCT
eistud-31241	166	10	n.	n.	NOUN
eistud-31241	166	11	(	(	PUNCT
eistud-31241	166	12	2019	2019	NUM
eistud-31241	166	13	)	)	PUNCT
eistud-31241	166	14	.	.	PUNCT
eistud-31241	167	1	csr	csr	NOUN
eistud-31241	167	2	and	and	CCONJ
eistud-31241	167	3	ownership	ownership	NOUN
eistud-31241	167	4	interrelation	interrelation	NOUN
eistud-31241	167	5	:	:	PUNCT
eistud-31241	167	6	evidence	evidence	NOUN
eistud-31241	167	7	from	from	ADP
eistud-31241	167	8	estonia	estonia	PROPN
eistud-31241	167	9	.	.	PUNCT
eistud-31241	168	1	european	european	ADJ
eistud-31241	168	2	integration	integration	NOUN
eistud-31241	168	3	studies	study	NOUN
eistud-31241	168	4	,	,	PUNCT
eistud-31241	168	5	13	13	NUM
eistud-31241	168	6	,	,	PUNCT
eistud-31241	168	7	100−107	100−107	PROPN
eistud-31241	168	8	.	.	PUNCT
eistud-31241	168	9	doi	doi	PROPN
eistud-31241	168	10	:	:	PUNCT
eistud-31241	168	11	https://doi	https://doi	PROPN
eistud-31241	168	12	.	.	PUNCT
eistud-31241	169	1	org/10.5755	org/10.5755	NOUN
eistud-31241	169	2	/	/	SYM
eistud-31241	169	3	j01.eis.0.13.23437	j01.eis.0.13.23437	NOUN
eistud-31241	169	4	gurvits	gurvit	NOUN
eistud-31241	169	5	,	,	PUNCT
eistud-31241	169	6	n.	n.	NOUN
eistud-31241	169	7	,	,	PUNCT
eistud-31241	169	8	habakuk	habakuk	ADJ
eistud-31241	169	9	,	,	PUNCT
eistud-31241	169	10	t.	t.	PROPN
eistud-31241	169	11	(	(	PUNCT
eistud-31241	169	12	2016	2016	NUM
eistud-31241	169	13	)	)	PUNCT
eistud-31241	169	14	.	.	PUNCT
eistud-31241	170	1	environmental	environmental	ADJ
eistud-31241	170	2	management	management	NOUN
eistud-31241	170	3	in	in	ADP
eistud-31241	170	4	european	european	PROPN
eistud-31241	170	5	union	union	PROPN
eistud-31241	170	6	:	:	PUNCT
eistud-31241	170	7	survey	survey	NOUN
eistud-31241	170	8	of	of	ADP
eistud-31241	170	9	iso	iso	PROPN
eistud-31241	170	10	14001	14001	NUM
eistud-31241	170	11	certified	certified	ADJ
eistud-31241	170	12	estonian	estonian	ADJ
eistud-31241	170	13	companies	company	NOUN
eistud-31241	170	14	,	,	PUNCT
eistud-31241	170	15	european	european	ADJ
eistud-31241	170	16	integration	integration	NOUN
eistud-31241	170	17	studies	study	NOUN
eistud-31241	170	18	,	,	PUNCT
eistud-31241	170	19	10	10	NUM
eistud-31241	170	20	,	,	PUNCT
eistud-31241	170	21	doi	doi	NOUN
eistud-31241	170	22	:	:	PUNCT
eistud-31241	170	23	https://doi.org/10.5755/j01	https://doi.org/10.5755/j01	PROPN
eistud-31241	170	24	.	.	PUNCT
eistud-31241	170	25	eis.0.10.14490	eis.0.10.14490	PUNCT
eistud-31241	170	26	gurvitš	gurvitš	PROPN
eistud-31241	170	27	,	,	PUNCT
eistud-31241	170	28	n.	n.	NOUN
eistud-31241	170	29	;	;	PUNCT
eistud-31241	170	30	sidorova	sidorova	PROPN
eistud-31241	170	31	,	,	PUNCT
eistud-31241	170	32	i.	i.	PROPN
eistud-31241	170	33	(	(	PUNCT
eistud-31241	170	34	2012	2012	NUM
eistud-31241	170	35	)	)	PUNCT
eistud-31241	170	36	.	.	PUNCT
eistud-31241	171	1	survey	survey	NOUN
eistud-31241	171	2	of	of	ADP
eistud-31241	171	3	sustainability	sustainability	NOUN
eistud-31241	171	4	reporting	reporting	NOUN
eistud-31241	171	5	integrated	integrate	VERB
eistud-31241	171	6	into	into	ADP
eistud-31241	171	7	annual	annual	ADJ
eistud-31241	171	8	reports	report	NOUN
eistud-31241	171	9	of	of	ADP
eistud-31241	171	10	estonian	estonian	ADJ
eistud-31241	171	11	companies	company	NOUN
eistud-31241	171	12	for	for	ADP
eistud-31241	171	13	the	the	DET
eistud-31241	171	14	years	year	NOUN
eistud-31241	171	15	2007	2007	NUM
eistud-31241	171	16	-	-	SYM
eistud-31241	171	17	2010	2010	NUM
eistud-31241	171	18	:	:	PUNCT
eistud-31241	171	19	based	base	VERB
eistud-31241	171	20	on	on	ADP
eistud-31241	171	21	companies	company	NOUN
eistud-31241	171	22	listed	list	VERB
eistud-31241	171	23	on	on	ADP
eistud-31241	171	24	tallinn	tallinn	PROPN
eistud-31241	171	25	stock	stock	PROPN
eistud-31241	171	26	exchange	exchange	PROPN
eistud-31241	171	27	as	as	ADP
eistud-31241	171	28	of	of	ADP
eistud-31241	171	29	october	october	PROPN
eistud-31241	171	30	2011	2011	NUM
eistud-31241	171	31	.	.	PUNCT
eistud-31241	172	1	procedia	procedia	NOUN
eistud-31241	172	2	economics	economic	NOUN
eistud-31241	172	3	and	and	CCONJ
eistud-31241	172	4	finance	finance	NOUN
eistud-31241	172	5	,	,	PUNCT
eistud-31241	172	6	26−34	26−34	NOUN
eistud-31241	172	7	.	.	PUNCT
eistud-31241	173	1	doi	doi	NOUN
eistud-31241	173	2	:	:	PUNCT
eistud-31241	173	3	https://doi.org/10.1016/s2212-5671(12)00061-5	https://doi.org/10.1016/s2212-5671(12)00061-5	PROPN
eistud-31241	173	4	haywood	haywood	PROPN
eistud-31241	173	5	,	,	PUNCT
eistud-31241	173	6	l.	l.	PROPN
eistud-31241	173	7	k.	k.	PROPN
eistud-31241	173	8	,	,	PUNCT
eistud-31241	173	9	&	&	CCONJ
eistud-31241	173	10	boihang	boihang	PROPN
eistud-31241	173	11	,	,	PUNCT
eistud-31241	173	12	m.	m.	NOUN
eistud-31241	173	13	(	(	PUNCT
eistud-31241	173	14	2021	2021	NUM
eistud-31241	173	15	)	)	PUNCT
eistud-31241	173	16	.	.	PUNCT
eistud-31241	174	1	business	business	NOUN
eistud-31241	174	2	and	and	CCONJ
eistud-31241	174	3	the	the	DET
eistud-31241	174	4	sdgs	sdgs	NOUN
eistud-31241	174	5	:	:	PUNCT
eistud-31241	174	6	examining	examine	VERB
eistud-31241	174	7	the	the	DET
eistud-31241	174	8	early	early	ADJ
eistud-31241	174	9	disclosure	disclosure	NOUN
eistud-31241	174	10	of	of	ADP
eistud-31241	174	11	the	the	DET
eistud-31241	174	12	sdgs	sdgs	NOUN
eistud-31241	174	13	in	in	ADP
eistud-31241	174	14	annual	annual	ADJ
eistud-31241	174	15	reports	report	NOUN
eistud-31241	174	16	.	.	PUNCT
eistud-31241	175	1	development	development	PROPN
eistud-31241	175	2	southern	southern	PROPN
eistud-31241	175	3	africa	africa	PROPN
eistud-31241	175	4	,	,	PUNCT
eistud-31241	175	5	38(2	38(2	NOUN
eistud-31241	175	6	)	)	PUNCT
eistud-31241	175	7	,	,	PUNCT
eistud-31241	175	8	175	175	NUM
eistud-31241	175	9	-	-	SYM
eistud-31241	175	10	188	188	NUM
eistud-31241	175	11	.	.	PUNCT
eistud-31241	176	1	doi	doi	NOUN
eistud-31241	176	2	:	:	PUNCT
eistud-31241	176	3	https://doi.org/10.1080/037683	https://doi.org/10.1080/037683	NOUN
eistud-31241	176	4	5x.2020.1818548	5x.2020.1818548	NUM
eistud-31241	176	5	hernández	hernández	NOUN
eistud-31241	176	6	-	-	PUNCT
eistud-31241	176	7	pajares	pajare	NOUN
eistud-31241	176	8	,	,	PUNCT
eistud-31241	176	9	j.	j.	PROPN
eistud-31241	176	10	,	,	PUNCT
eistud-31241	176	11	&	&	CCONJ
eistud-31241	176	12	pocomucha	pocomucha	PROPN
eistud-31241	176	13	valdivia	valdivia	PROPN
eistud-31241	176	14	,	,	PUNCT
eistud-31241	176	15	k.	k.	PROPN
eistud-31241	176	16	(	(	PUNCT
eistud-31241	176	17	2021	2021	NUM
eistud-31241	176	18	)	)	PUNCT
eistud-31241	176	19	.	.	PUNCT
eistud-31241	177	1	analysis	analysis	NOUN
eistud-31241	177	2	of	of	ADP
eistud-31241	177	3	compliance	compliance	NOUN
eistud-31241	177	4	with	with	ADP
eistud-31241	177	5	the	the	DET
eistud-31241	177	6	mandatory	mandatory	ADJ
eistud-31241	177	7	sustainability	sustainability	NOUN
eistud-31241	177	8	report	report	NOUN
eistud-31241	177	9	in	in	ADP
eistud-31241	177	10	peruvian	peruvian	ADJ
eistud-31241	177	11	listed	list	VERB
eistud-31241	177	12	companies	company	NOUN
eistud-31241	177	13	.	.	PUNCT
eistud-31241	178	1	studies	study	NOUN
eistud-31241	178	2	in	in	ADP
eistud-31241	178	3	business	business	NOUN
eistud-31241	178	4	and	and	CCONJ
eistud-31241	178	5	economics	economic	NOUN
eistud-31241	178	6	,	,	PUNCT
eistud-31241	178	7	16(2	16(2	NUM
eistud-31241	178	8	)	)	PUNCT
eistud-31241	178	9	,	,	PUNCT
eistud-31241	178	10	84	84	NUM
eistud-31241	178	11	-	-	SYM
eistud-31241	178	12	100	100	NUM
eistud-31241	178	13	.	.	PUNCT
eistud-31241	179	1	doi	doi	PROPN
eistud-31241	179	2	:	:	PUNCT
eistud-31241	179	3	https://doi.org/10.2478/sbe-2021-0026	https://doi.org/10.2478/sbe-2021-0026	PROPN
eistud-31241	179	4	ifrs	ifrs	PROPN
eistud-31241	179	5	.	.	PUNCT
eistud-31241	180	1	emmanuel	emmanuel	PROPN
eistud-31241	180	2	faber	faber	PROPN
eistud-31241	180	3	appointed	appoint	VERB
eistud-31241	180	4	to	to	PART
eistud-31241	180	5	lead	lead	VERB
eistud-31241	180	6	the	the	DET
eistud-31241	180	7	international	international	ADJ
eistud-31241	180	8	sustainability	sustainability	NOUN
eistud-31241	180	9	standards	standard	NOUN
eistud-31241	180	10	board	board	NOUN
eistud-31241	180	11	.	.	PUNCT
eistud-31241	181	1	retreived	retreive	VERB
eistud-31241	181	2	from	from	ADP
eistud-31241	181	3	:	:	PUNCT
eistud-31241	181	4	https://www.ifrs.org/news-andevents/news/2021/12/emmanuel-faber-appointedto-lead-the-issb/	https://www.ifrs.org/news-andevents/news/2021/12/emmanuel-faber-appointedto-lead-the-issb/	NOUN
eistud-31241	181	5	on	on	ADP
eistud-31241	181	6	20.01.2022	20.01.2022	PROPN
eistud-31241	181	7	.	.	PUNCT
eistud-31241	182	1	iso	iso	PROPN
eistud-31241	182	2	survey	survey	NOUN
eistud-31241	182	3	,	,	PUNCT
eistud-31241	182	4	retrieved	retrieve	VERB
eistud-31241	182	5	from	from	ADP
eistud-31241	182	6	https://www.iso.org/theiso-survey.html	https://www.iso.org/theiso-survey.html	PROPN
eistud-31241	182	7	on	on	ADP
eistud-31241	182	8	01.02.2022	01.02.2022	DET
eistud-31241	182	9	korca	korca	PROPN
eistud-31241	182	10	,	,	PUNCT
eistud-31241	182	11	b.	b.	PROPN
eistud-31241	182	12	,	,	PUNCT
eistud-31241	182	13	costa	costa	PROPN
eistud-31241	182	14	,	,	PUNCT
eistud-31241	182	15	e.	e.	PROPN
eistud-31241	182	16	,	,	PUNCT
eistud-31241	182	17	&	&	CCONJ
eistud-31241	182	18	farneti	farneti	PROPN
eistud-31241	182	19	,	,	PUNCT
eistud-31241	182	20	f.	f.	PROPN
eistud-31241	182	21	(	(	PUNCT
eistud-31241	182	22	2021	2021	NUM
eistud-31241	182	23	)	)	PUNCT
eistud-31241	182	24	.	.	PUNCT
eistud-31241	183	1	from	from	ADP
eistud-31241	183	2	voluntary	voluntary	ADJ
eistud-31241	183	3	to	to	ADP
eistud-31241	183	4	mandatory	mandatory	ADJ
eistud-31241	183	5	non	non	ADJ
eistud-31241	183	6	-	-	ADJ
eistud-31241	183	7	financial	financial	ADJ
eistud-31241	183	8	disclosure	disclosure	NOUN
eistud-31241	183	9	following	follow	VERB
eistud-31241	183	10	directive	directive	NOUN
eistud-31241	183	11	2014/95	2014/95	NUM
eistud-31241	183	12	/	/	SYM
eistud-31241	183	13	eu	eu	PROPN
eistud-31241	183	14	:	:	PUNCT
eistud-31241	183	15	an	an	DET
eistud-31241	183	16	italian	italian	ADJ
eistud-31241	183	17	case	case	NOUN
eistud-31241	183	18	study	study	NOUN
eistud-31241	183	19	.	.	PUNCT
eistud-31241	184	1	accounting	account	VERB
eistud-31241	184	2	in	in	ADP
eistud-31241	184	3	europe	europe	PROPN
eistud-31241	184	4	,	,	PUNCT
eistud-31241	184	5	18(3	18(3	NUM
eistud-31241	184	6	)	)	PUNCT
eistud-31241	184	7	,	,	PUNCT
eistud-31241	184	8	353	353	NUM
eistud-31241	184	9	-	-	SYM
eistud-31241	184	10	377	377	NUM
eistud-31241	184	11	.	.	PUNCT
eistud-31241	185	1	doi	doi	NOUN
eistud-31241	185	2	:	:	PUNCT
eistud-31241	185	3	https://doi.org/10.1	https://doi.org/10.1	PROPN
eistud-31241	185	4	080/17449480.2021.1933113	080/17449480.2021.1933113	NOUN
eistud-31241	185	5	the	the	DET
eistud-31241	185	6	kpmg	kpmg	PROPN
eistud-31241	185	7	survey	survey	NOUN
eistud-31241	185	8	of	of	ADP
eistud-31241	185	9	sustainability	sustainability	NOUN
eistud-31241	185	10	reporting	report	VERB
eistud-31241	185	11	2020	2020	NUM
eistud-31241	185	12	,	,	PUNCT
eistud-31241	185	13	retrieved	retrieve	VERB
eistud-31241	185	14	from	from	ADP
eistud-31241	185	15	:	:	PUNCT
eistud-31241	185	16	https://assets.kpmg/content/dam/	https://assets.kpmg/content/dam/	PROPN
eistud-31241	185	17	kpmg	kpmg	PROPN
eistud-31241	185	18	/	/	SYM
eistud-31241	185	19	xx	xx	PROPN
eistud-31241	185	20	/	/	SYM
eistud-31241	185	21	pdf/2020/11	pdf/2020/11	PROPN
eistud-31241	185	22	/	/	SYM
eistud-31241	185	23	the	the	DET
eistud-31241	185	24	-	-	PUNCT
eistud-31241	185	25	time	time	NOUN
eistud-31241	185	26	-	-	PUNCT
eistud-31241	185	27	has	have	AUX
eistud-31241	185	28	-	-	PUNCT
eistud-31241	185	29	come.pdf	come.pdf	NOUN
eistud-31241	185	30	on	on	ADP
eistud-31241	185	31	17.03.2021	17.03.2021	NUM
eistud-31241	185	32	.	.	PUNCT
eistud-31241	186	1	kücükgül	kücükgül	PROPN
eistud-31241	186	2	,	,	PUNCT
eistud-31241	186	3	e.	e.	PROPN
eistud-31241	186	4	,	,	PUNCT
eistud-31241	186	5	cerin	cerin	NOUN
eistud-31241	186	6	,	,	PUNCT
eistud-31241	186	7	p.	p.	PROPN
eistud-31241	186	8	,	,	PUNCT
eistud-31241	186	9	&	&	CCONJ
eistud-31241	186	10	liu	liu	PROPN
eistud-31241	186	11	,	,	PUNCT
eistud-31241	186	12	y.	y.	PROPN
eistud-31241	186	13	(	(	PUNCT
eistud-31241	186	14	2022	2022	NUM
eistud-31241	186	15	)	)	PUNCT
eistud-31241	186	16	.	.	PUNCT
eistud-31241	187	1	enhancing	enhance	VERB
eistud-31241	187	2	the	the	DET
eistud-31241	187	3	value	value	NOUN
eistud-31241	187	4	of	of	ADP
eistud-31241	187	5	corporate	corporate	ADJ
eistud-31241	187	6	sustainability	sustainability	NOUN
eistud-31241	187	7	:	:	PUNCT
eistud-31241	187	8	an	an	DET
eistud-31241	187	9	approach	approach	NOUN
eistud-31241	187	10	for	for	ADP
eistud-31241	187	11	aligning	align	VERB
eistud-31241	187	12	multiple	multiple	ADJ
eistud-31241	187	13	sdgs	sdgs	ADJ
eistud-31241	187	14	guides	guide	NOUN
eistud-31241	187	15	on	on	ADP
eistud-31241	187	16	reporting	report	VERB
eistud-31241	187	17	.	.	PUNCT
eistud-31241	188	1	journal	journal	NOUN
eistud-31241	188	2	of	of	ADP
eistud-31241	188	3	cleaner	clean	ADJ
eistud-31241	188	4	production	production	NOUN
eistud-31241	188	5	,	,	PUNCT
eistud-31241	188	6	333	333	NUM
eistud-31241	188	7	doi	doi	NOUN
eistud-31241	188	8	:	:	PUNCT
eistud-31241	188	9	https://doi	https://doi	PROPN
eistud-31241	188	10	.	.	PUNCT
eistud-31241	189	1	org/10.1016	org/10.1016	PROPN
eistud-31241	189	2	/	/	SYM
eistud-31241	189	3	j.jclepro.2021.130005	j.jclepro.2021.130005	PROPN
eistud-31241	189	4	lippai	lippai	NOUN
eistud-31241	189	5	-	-	PUNCT
eistud-31241	189	6	makra	makra	NOUN
eistud-31241	189	7	,	,	PUNCT
eistud-31241	189	8	e.	e.	PROPN
eistud-31241	189	9	,	,	PUNCT
eistud-31241	189	10	kovács	kovács	PROPN
eistud-31241	189	11	,	,	PUNCT
eistud-31241	189	12	z.	z.	PROPN
eistud-31241	189	13	i.	i.	PROPN
eistud-31241	189	14	,	,	PUNCT
eistud-31241	189	15	&	&	CCONJ
eistud-31241	189	16	kiss	kiss	PROPN
eistud-31241	189	17	,	,	PUNCT
eistud-31241	189	18	g.	g.	PROPN
eistud-31241	189	19	d.	d.	PROPN
eistud-31241	189	20	(	(	PUNCT
eistud-31241	189	21	2022	2022	NUM
eistud-31241	189	22	)	)	PUNCT
eistud-31241	189	23	.	.	PUNCT
eistud-31241	190	1	the	the	DET
eistud-31241	190	2	non	non	ADJ
eistud-31241	190	3	-	-	ADJ
eistud-31241	190	4	financial	financial	ADJ
eistud-31241	190	5	reporting	reporting	NOUN
eistud-31241	190	6	practices	practice	NOUN
eistud-31241	190	7	of	of	ADP
eistud-31241	190	8	hungarian	hungarian	ADJ
eistud-31241	190	9	listed	list	VERB
eistud-31241	190	10	public	public	ADJ
eistud-31241	190	11	interest	interest	NOUN
eistud-31241	190	12	entities	entity	NOUN
eistud-31241	190	13	considering	consider	VERB
eistud-31241	190	14	the	the	DET
eistud-31241	190	15	2014/95	2014/95	PROPN
eistud-31241	190	16	/	/	SYM
eistud-31241	190	17	eu	eu	PROPN
eistud-31241	190	18	directive	directive	NOUN
eistud-31241	190	19	.	.	PUNCT
eistud-31241	191	1	journal	journal	NOUN
eistud-31241	191	2	of	of	ADP
eistud-31241	191	3	applied	apply	VERB
eistud-31241	191	4	accounting	accounting	NOUN
eistud-31241	191	5	research	research	NOUN
eistud-31241	191	6	,	,	PUNCT
eistud-31241	191	7	doi	doi	PROPN
eistud-31241	191	8	:	:	PUNCT
eistud-31241	191	9	https://doi.org/10.1108/jaar-04-2021-0086	https://doi.org/10.1108/jaar-04-2021-0086	ADJ
eistud-31241	191	10	lock	lock	NOUN
eistud-31241	191	11	,	,	PUNCT
eistud-31241	191	12	i.	i.	PROPN
eistud-31241	191	13	,	,	PUNCT
eistud-31241	191	14	&	&	CCONJ
eistud-31241	191	15	seele	seele	PROPN
eistud-31241	191	16	,	,	PUNCT
eistud-31241	191	17	p.	p.	NOUN
eistud-31241	191	18	(	(	PUNCT
eistud-31241	191	19	2016	2016	NUM
eistud-31241	191	20	)	)	PUNCT
eistud-31241	191	21	.	.	PUNCT
eistud-31241	192	1	the	the	DET
eistud-31241	192	2	credibility	credibility	NOUN
eistud-31241	192	3	of	of	ADP
eistud-31241	192	4	csr	csr	X
eistud-31241	192	5	(	(	PUNCT
eistud-31241	192	6	corporate	corporate	ADJ
eistud-31241	192	7	social	social	ADJ
eistud-31241	192	8	responsibility	responsibility	NOUN
eistud-31241	192	9	)	)	PUNCT
eistud-31241	192	10	reports	report	NOUN
eistud-31241	192	11	in	in	ADP
eistud-31241	192	12	europe	europe	PROPN
eistud-31241	192	13	.	.	PUNCT
eistud-31241	193	1	evidence	evidence	NOUN
eistud-31241	193	2	from	from	ADP
eistud-31241	193	3	a	a	DET
eistud-31241	193	4	quantitative	quantitative	ADJ
eistud-31241	193	5	content	content	NOUN
eistud-31241	193	6	analysis	analysis	NOUN
eistud-31241	193	7	in	in	ADP
eistud-31241	193	8	11	11	NUM
eistud-31241	193	9	countries	country	NOUN
eistud-31241	193	10	.	.	PUNCT
eistud-31241	194	1	journal	journal	NOUN
eistud-31241	194	2	of	of	ADP
eistud-31241	194	3	cleaner	clean	ADJ
eistud-31241	194	4	production	production	NOUN
eistud-31241	194	5	,	,	PUNCT
eistud-31241	194	6	122	122	NUM
eistud-31241	194	7	,	,	PUNCT
eistud-31241	194	8	186	186	NUM
eistud-31241	194	9	-	-	SYM
eistud-31241	194	10	200	200	NUM
eistud-31241	194	11	.	.	PUNCT
eistud-31241	195	1	doi	doi	NOUN
eistud-31241	195	2	:	:	PUNCT
eistud-31241	195	3	https://doi.org/10.1016/j.jclepro.2016.02.060	https://doi.org/10.1016/j.jclepro.2016.02.060	NOUN
eistud-31241	195	4	european	european	ADJ
eistud-31241	195	5	integrat	integrat	PROPN
eistud-31241	195	6	ion	ion	NOUN
eistud-31241	195	7	studies2022/16	studies2022/16	NOUN
eistud-31241	195	8	86	86	NUM
eistud-31241	195	9	matuszak	matuszak	NOUN
eistud-31241	195	10	,	,	PUNCT
eistud-31241	195	11	ł	ł	PROPN
eistud-31241	195	12	.	.	PROPN
eistud-31241	195	13	,	,	PUNCT
eistud-31241	195	14	&	&	CCONJ
eistud-31241	195	15	różańska	różańska	PROPN
eistud-31241	195	16	,	,	PUNCT
eistud-31241	195	17	e.	e.	PROPN
eistud-31241	195	18	(	(	PUNCT
eistud-31241	195	19	2021	2021	NUM
eistud-31241	195	20	)	)	PUNCT
eistud-31241	195	21	.	.	PUNCT
eistud-31241	196	1	towards	towards	ADP
eistud-31241	196	2	2014/95	2014/95	PROPN
eistud-31241	196	3	/	/	SYM
eistud-31241	196	4	eu	eu	PROPN
eistud-31241	196	5	directive	directive	NOUN
eistud-31241	196	6	compliance	compliance	NOUN
eistud-31241	196	7	:	:	PUNCT
eistud-31241	196	8	the	the	DET
eistud-31241	196	9	case	case	NOUN
eistud-31241	196	10	of	of	ADP
eistud-31241	196	11	poland	poland	PROPN
eistud-31241	196	12	.	.	PUNCT
eistud-31241	197	1	sustainability	sustainability	NOUN
eistud-31241	197	2	accounting	accounting	NOUN
eistud-31241	197	3	,	,	PUNCT
eistud-31241	197	4	management	management	NOUN
eistud-31241	197	5	and	and	CCONJ
eistud-31241	197	6	policy	policy	NOUN
eistud-31241	197	7	journal	journal	NOUN
eistud-31241	197	8	,	,	PUNCT
eistud-31241	197	9	12(5	12(5	NUM
eistud-31241	197	10	)	)	PUNCT
eistud-31241	197	11	,	,	PUNCT
eistud-31241	197	12	1052	1052	NUM
eistud-31241	197	13	-	-	SYM
eistud-31241	197	14	1076	1076	NUM
eistud-31241	197	15	.	.	PUNCT
eistud-31241	198	1	doi	doi	NOUN
eistud-31241	198	2	:	:	PUNCT
eistud-31241	198	3	https://doi	https://doi	PROPN
eistud-31241	198	4	.	.	PUNCT
eistud-31241	198	5	org/10.1108	org/10.1108	PROPN
eistud-31241	198	6	/	/	SYM
eistud-31241	198	7	sampj-02	sampj-02	NOUN
eistud-31241	198	8	-	-	PUNCT
eistud-31241	198	9	2020	2020	NUM
eistud-31241	198	10	-	-	PUNCT
eistud-31241	198	11	0042	0042	NUM
eistud-31241	198	12	mazzotta	mazzotta	NOUN
eistud-31241	198	13	,	,	PUNCT
eistud-31241	198	14	r.	r.	PROPN
eistud-31241	198	15	,	,	PUNCT
eistud-31241	198	16	bronzetti	bronzetti	ADJ
eistud-31241	198	17	,	,	PUNCT
eistud-31241	198	18	g.	g.	PROPN
eistud-31241	198	19	,	,	PUNCT
eistud-31241	198	20	&	&	CCONJ
eistud-31241	198	21	veltri	veltri	PROPN
eistud-31241	198	22	,	,	PUNCT
eistud-31241	198	23	s.	s.	PROPN
eistud-31241	198	24	(	(	PUNCT
eistud-31241	198	25	2020	2020	NUM
eistud-31241	198	26	)	)	PUNCT
eistud-31241	198	27	.	.	PUNCT
eistud-31241	198	28	are	be	AUX
eistud-31241	198	29	mandatory	mandatory	ADJ
eistud-31241	198	30	non	non	ADJ
eistud-31241	198	31	-	-	ADJ
eistud-31241	198	32	financial	financial	ADJ
eistud-31241	198	33	disclosures	disclosure	NOUN
eistud-31241	198	34	credible	credible	ADJ
eistud-31241	198	35	?	?	PUNCT
eistud-31241	198	36	evidence	evidence	NOUN
eistud-31241	198	37	from	from	ADP
eistud-31241	198	38	italian	italian	ADJ
eistud-31241	198	39	listed	list	VERB
eistud-31241	198	40	companies	company	NOUN
eistud-31241	198	41	.	.	PUNCT
eistud-31241	199	1	corporate	corporate	ADJ
eistud-31241	199	2	social	social	ADJ
eistud-31241	199	3	responsibility	responsibility	NOUN
eistud-31241	199	4	and	and	CCONJ
eistud-31241	199	5	environmental	environmental	ADJ
eistud-31241	199	6	management	management	NOUN
eistud-31241	199	7	,	,	PUNCT
eistud-31241	199	8	27(4	27(4	PROPN
eistud-31241	199	9	)	)	PUNCT
eistud-31241	199	10	,	,	PUNCT
eistud-31241	199	11	1900	1900	NUM
eistud-31241	199	12	-	-	SYM
eistud-31241	199	13	1913	1913	NUM
eistud-31241	199	14	.	.	PUNCT
eistud-31241	200	1	doi	doi	NOUN
eistud-31241	200	2	:	:	PUNCT
eistud-31241	200	3	https://doi.org/10.1002/csr.1935	https://doi.org/10.1002/csr.1935	PROPN
eistud-31241	200	4	mio	mio	PROPN
eistud-31241	200	5	,	,	PUNCT
eistud-31241	200	6	c.	c.	PROPN
eistud-31241	200	7	,	,	PUNCT
eistud-31241	200	8	fasan	fasan	ADJ
eistud-31241	200	9	,	,	PUNCT
eistud-31241	200	10	m.	m.	NOUN
eistud-31241	200	11	,	,	PUNCT
eistud-31241	200	12	marcon	marcon	PROPN
eistud-31241	200	13	,	,	PUNCT
eistud-31241	200	14	c.	c.	PROPN
eistud-31241	200	15	,	,	PUNCT
eistud-31241	200	16	&	&	CCONJ
eistud-31241	200	17	panfilo	panfilo	PROPN
eistud-31241	200	18	,	,	PUNCT
eistud-31241	200	19	s.	s.	PROPN
eistud-31241	200	20	(	(	PUNCT
eistud-31241	200	21	2021	2021	NUM
eistud-31241	200	22	)	)	PUNCT
eistud-31241	200	23	.	.	PUNCT
eistud-31241	201	1	carrot	carrot	NOUN
eistud-31241	201	2	or	or	CCONJ
eistud-31241	201	3	stick	stick	NOUN
eistud-31241	201	4	?	?	PUNCT
eistud-31241	202	1	an	an	DET
eistud-31241	202	2	empirical	empirical	ADJ
eistud-31241	202	3	analysis	analysis	NOUN
eistud-31241	202	4	of	of	ADP
eistud-31241	202	5	the	the	DET
eistud-31241	202	6	different	different	ADJ
eistud-31241	202	7	implementation	implementation	NOUN
eistud-31241	202	8	strategies	strategy	NOUN
eistud-31241	202	9	of	of	ADP
eistud-31241	202	10	the	the	DET
eistud-31241	202	11	eu	eu	PROPN
eistud-31241	202	12	directive	directive	NOUN
eistud-31241	202	13	on	on	ADP
eistud-31241	202	14	nonfinancial	nonfinancial	ADJ
eistud-31241	202	15	information	information	NOUN
eistud-31241	202	16	across	across	ADP
eistud-31241	202	17	europe	europe	PROPN
eistud-31241	202	18	.	.	PUNCT
eistud-31241	203	1	corporate	corporate	ADJ
eistud-31241	203	2	social	social	ADJ
eistud-31241	203	3	responsibility	responsibility	NOUN
eistud-31241	203	4	and	and	CCONJ
eistud-31241	203	5	environmental	environmental	ADJ
eistud-31241	203	6	management	management	NOUN
eistud-31241	203	7	,	,	PUNCT
eistud-31241	203	8	28(6	28(6	NOUN
eistud-31241	203	9	)	)	PUNCT
eistud-31241	203	10	,	,	PUNCT
eistud-31241	203	11	1591	1591	NUM
eistud-31241	203	12	-	-	SYM
eistud-31241	203	13	1605	1605	NUM
eistud-31241	203	14	.	.	PUNCT
eistud-31241	204	1	doi	doi	NOUN
eistud-31241	204	2	:	:	PUNCT
eistud-31241	204	3	https://doi.org/10.1002/csr.2124	https://doi.org/10.1002/csr.2124	PROPN
eistud-31241	204	4	mion	mion	PROPN
eistud-31241	204	5	,	,	PUNCT
eistud-31241	204	6	g.	g.	PROPN
eistud-31241	204	7	,	,	PUNCT
eistud-31241	204	8	&	&	CCONJ
eistud-31241	204	9	adaui	adaui	NOUN
eistud-31241	204	10	,	,	PUNCT
eistud-31241	204	11	c.	c.	PROPN
eistud-31241	204	12	r.	r.	PROPN
eistud-31241	204	13	l.	l.	PROPN
eistud-31241	204	14	(	(	PUNCT
eistud-31241	204	15	2019	2019	NUM
eistud-31241	204	16	)	)	PUNCT
eistud-31241	204	17	.	.	PUNCT
eistud-31241	205	1	mandatory	mandatory	ADJ
eistud-31241	205	2	nonfinancial	nonfinancial	ADJ
eistud-31241	205	3	disclosure	disclosure	NOUN
eistud-31241	205	4	and	and	CCONJ
eistud-31241	205	5	its	its	PRON
eistud-31241	205	6	consequences	consequence	NOUN
eistud-31241	205	7	on	on	ADP
eistud-31241	205	8	the	the	DET
eistud-31241	205	9	sustainability	sustainability	NOUN
eistud-31241	205	10	reporting	report	VERB
eistud-31241	205	11	quality	quality	NOUN
eistud-31241	205	12	of	of	ADP
eistud-31241	205	13	italian	italian	ADJ
eistud-31241	205	14	and	and	CCONJ
eistud-31241	205	15	german	german	ADJ
eistud-31241	205	16	companies	company	NOUN
eistud-31241	205	17	.	.	PUNCT
eistud-31241	206	1	sustainability	sustainability	NOUN
eistud-31241	206	2	(	(	PUNCT
eistud-31241	206	3	switzerland	switzerland	PROPN
eistud-31241	206	4	)	)	PUNCT
eistud-31241	206	5	,	,	PUNCT
eistud-31241	206	6	11(17	11(17	X
eistud-31241	206	7	)	)	PUNCT
eistud-31241	206	8	doi	doi	NOUN
eistud-31241	206	9	:	:	PUNCT
eistud-31241	206	10	https://	https://	PROPN
eistud-31241	206	11	doi.org/10.3390/su11174612	doi.org/10.3390/su11174612	PROPN
eistud-31241	206	12	nasdaq	nasdaq	PROPN
eistud-31241	206	13	baltic.retrieved	baltic.retrieve	VERB
eistud-31241	206	14	from	from	ADP
eistud-31241	206	15	https://nasdaqbaltic	https://nasdaqbaltic	PROPN
eistud-31241	206	16	.	.	PUNCT
eistud-31241	207	1	com/	com/	NOUN
eistud-31241	207	2	30.01.2022	30.01.2022	NUM
eistud-31241	207	3	nicolò	nicolò	NOUN
eistud-31241	207	4	,	,	PUNCT
eistud-31241	207	5	g.	g.	PROPN
eistud-31241	207	6	,	,	PUNCT
eistud-31241	207	7	zanellato	zanellato	PROPN
eistud-31241	207	8	,	,	PUNCT
eistud-31241	207	9	g.	g.	PROPN
eistud-31241	207	10	,	,	PUNCT
eistud-31241	207	11	&	&	CCONJ
eistud-31241	207	12	tiron	tiron	PROPN
eistud-31241	207	13	-	-	PUNCT
eistud-31241	207	14	tudor	tudor	NOUN
eistud-31241	207	15	,	,	PUNCT
eistud-31241	207	16	a.	a.	NOUN
eistud-31241	207	17	(	(	PUNCT
eistud-31241	207	18	2020	2020	NUM
eistud-31241	207	19	)	)	PUNCT
eistud-31241	207	20	.	.	PUNCT
eistud-31241	208	1	integrated	integrate	VERB
eistud-31241	208	2	reporting	reporting	NOUN
eistud-31241	208	3	and	and	CCONJ
eistud-31241	208	4	european	european	ADJ
eistud-31241	208	5	state	state	NOUN
eistud-31241	208	6	-	-	PUNCT
eistud-31241	208	7	owned	own	VERB
eistud-31241	208	8	enterprises	enterprise	NOUN
eistud-31241	208	9	:	:	PUNCT
eistud-31241	208	10	a	a	DET
eistud-31241	208	11	disclosure	disclosure	NOUN
eistud-31241	208	12	analysis	analysis	NOUN
eistud-31241	208	13	pre	pre	ADJ
eistud-31241	208	14	and	and	CCONJ
eistud-31241	208	15	post	post	VERB
eistud-31241	208	16	2014/95/	2014/95/	NUM
eistud-31241	208	17	eu	eu	PROPN
eistud-31241	208	18	.	.	PUNCT
eistud-31241	208	19	sustainability	sustainability	PROPN
eistud-31241	208	20	(	(	PUNCT
eistud-31241	208	21	switzerland	switzerland	PROPN
eistud-31241	208	22	)	)	PUNCT
eistud-31241	208	23	,	,	PUNCT
eistud-31241	208	24	12(5	12(5	X
eistud-31241	208	25	)	)	PUNCT
eistud-31241	208	26	doi	doi	NOUN
eistud-31241	208	27	:	:	PUNCT
eistud-31241	208	28	https://doi	https://doi	PROPN
eistud-31241	208	29	.	.	PUNCT
eistud-31241	208	30	org/10.3390	org/10.3390	PROPN
eistud-31241	208	31	/	/	SYM
eistud-31241	208	32	su12051908	su12051908	PROPN
eistud-31241	208	33	ottenstein	ottenstein	NOUN
eistud-31241	208	34	,	,	PUNCT
eistud-31241	208	35	p.	p.	NOUN
eistud-31241	208	36	,	,	PUNCT
eistud-31241	208	37	erben	erben	PROPN
eistud-31241	208	38	,	,	PUNCT
eistud-31241	208	39	s.	s.	PROPN
eistud-31241	208	40	,	,	PUNCT
eistud-31241	208	41	jost	jost	PROPN
eistud-31241	208	42	,	,	PUNCT
eistud-31241	208	43	s.	s.	PROPN
eistud-31241	208	44	,	,	PUNCT
eistud-31241	208	45	weuster	weuster	NOUN
eistud-31241	208	46	,	,	PUNCT
eistud-31241	208	47	c.	c.	PROPN
eistud-31241	208	48	w.	w.	PROPN
eistud-31241	208	49	,	,	PUNCT
eistud-31241	208	50	&	&	CCONJ
eistud-31241	208	51	zülch	zülch	PROPN
eistud-31241	208	52	,	,	PUNCT
eistud-31241	208	53	h.	h.	PROPN
eistud-31241	208	54	(	(	PUNCT
eistud-31241	208	55	2021	2021	NUM
eistud-31241	208	56	)	)	PUNCT
eistud-31241	208	57	.	.	PUNCT
eistud-31241	209	1	from	from	ADP
eistud-31241	209	2	voluntarism	voluntarism	NOUN
eistud-31241	209	3	to	to	ADP
eistud-31241	209	4	regulation	regulation	NOUN
eistud-31241	209	5	:	:	PUNCT
eistud-31241	209	6	effects	effect	NOUN
eistud-31241	209	7	of	of	ADP
eistud-31241	209	8	directive	directive	NOUN
eistud-31241	209	9	2014/95	2014/95	NUM
eistud-31241	209	10	/	/	SYM
eistud-31241	209	11	eu	eu	PROPN
eistud-31241	209	12	on	on	ADP
eistud-31241	209	13	sustainability	sustainability	NOUN
eistud-31241	209	14	reporting	reporting	NOUN
eistud-31241	209	15	in	in	ADP
eistud-31241	209	16	the	the	DET
eistud-31241	209	17	eu	eu	PROPN
eistud-31241	209	18	.	.	PROPN
eistud-31241	209	19	journal	journal	PROPN
eistud-31241	209	20	of	of	ADP
eistud-31241	209	21	applied	apply	VERB
eistud-31241	209	22	accounting	accounting	NOUN
eistud-31241	209	23	research	research	NOUN
eistud-31241	209	24	,	,	PUNCT
eistud-31241	209	25	doi	doi	PROPN
eistud-31241	209	26	:	:	PUNCT
eistud-31241	209	27	https://doi.org/10.1108/jaar-03-2021-0075	https://doi.org/10.1108/jaar-03-2021-0075	PROPN
eistud-31241	209	28	pizzi	pizzi	PROPN
eistud-31241	209	29	,	,	PUNCT
eistud-31241	209	30	s.	s.	PROPN
eistud-31241	209	31	,	,	PUNCT
eistud-31241	209	32	del	del	PROPN
eistud-31241	209	33	baldo	baldo	PROPN
eistud-31241	209	34	,	,	PUNCT
eistud-31241	209	35	m.	m.	NOUN
eistud-31241	209	36	,	,	PUNCT
eistud-31241	209	37	caputo	caputo	PROPN
eistud-31241	209	38	,	,	PUNCT
eistud-31241	209	39	f.	f.	PROPN
eistud-31241	209	40	,	,	PUNCT
eistud-31241	209	41	&	&	CCONJ
eistud-31241	209	42	venturelli	venturelli	PROPN
eistud-31241	209	43	,	,	PUNCT
eistud-31241	209	44	a.	a.	NOUN
eistud-31241	209	45	(	(	PUNCT
eistud-31241	209	46	2021	2021	NUM
eistud-31241	209	47	)	)	PUNCT
eistud-31241	209	48	.	.	PUNCT
eistud-31241	210	1	voluntary	voluntary	ADJ
eistud-31241	210	2	disclosure	disclosure	NOUN
eistud-31241	210	3	of	of	ADP
eistud-31241	210	4	sustainable	sustainable	ADJ
eistud-31241	210	5	development	development	NOUN
eistud-31241	210	6	goals	goal	NOUN
eistud-31241	210	7	in	in	ADP
eistud-31241	210	8	mandatory	mandatory	ADJ
eistud-31241	210	9	non	non	ADJ
eistud-31241	210	10	-	-	ADJ
eistud-31241	210	11	financial	financial	ADJ
eistud-31241	210	12	reports	report	NOUN
eistud-31241	210	13	:	:	PUNCT
eistud-31241	210	14	the	the	DET
eistud-31241	210	15	moderating	moderate	VERB
eistud-31241	210	16	role	role	NOUN
eistud-31241	210	17	of	of	ADP
eistud-31241	210	18	cultural	cultural	ADJ
eistud-31241	210	19	dimension	dimension	NOUN
eistud-31241	210	20	.	.	PUNCT
eistud-31241	211	1	journal	journal	NOUN
eistud-31241	211	2	of	of	ADP
eistud-31241	211	3	international	international	ADJ
eistud-31241	211	4	financial	financial	ADJ
eistud-31241	211	5	management	management	NOUN
eistud-31241	211	6	and	and	CCONJ
eistud-31241	211	7	accounting	accounting	NOUN
eistud-31241	211	8	,	,	PUNCT
eistud-31241	211	9	doi	doi	PROPN
eistud-31241	211	10	:	:	PUNCT
eistud-31241	211	11	https://doi.org/10.1111/jifm.12139	https://doi.org/10.1111/jifm.12139	PROPN
eistud-31241	211	12	posadas	posadas	PROPN
eistud-31241	211	13	,	,	PUNCT
eistud-31241	211	14	s.	s.	PROPN
eistud-31241	211	15	c.	c.	PROPN
eistud-31241	211	16	,	,	PUNCT
eistud-31241	211	17	&	&	CCONJ
eistud-31241	211	18	tarquinio	tarquinio	PROPN
eistud-31241	211	19	,	,	PUNCT
eistud-31241	211	20	l.	l.	PROPN
eistud-31241	211	21	(	(	PUNCT
eistud-31241	211	22	2021	2021	NUM
eistud-31241	211	23	)	)	PUNCT
eistud-31241	211	24	.	.	PUNCT
eistud-31241	212	1	assessing	assess	VERB
eistud-31241	212	2	the	the	DET
eistud-31241	212	3	effects	effect	NOUN
eistud-31241	212	4	of	of	ADP
eistud-31241	212	5	directive	directive	NOUN
eistud-31241	212	6	2014/95	2014/95	NUM
eistud-31241	212	7	/	/	SYM
eistud-31241	212	8	eu	eu	PROPN
eistud-31241	212	9	on	on	ADP
eistud-31241	212	10	nonfinancial	nonfinancial	ADJ
eistud-31241	212	11	information	information	NOUN
eistud-31241	212	12	reporting	reporting	NOUN
eistud-31241	212	13	:	:	PUNCT
eistud-31241	212	14	evidence	evidence	NOUN
eistud-31241	212	15	from	from	ADP
eistud-31241	212	16	italian	italian	ADJ
eistud-31241	212	17	and	and	CCONJ
eistud-31241	212	18	spanish	spanish	ADJ
eistud-31241	212	19	listed	list	VERB
eistud-31241	212	20	companies	company	NOUN
eistud-31241	212	21	.	.	PUNCT
eistud-31241	213	1	administrative	administrative	ADJ
eistud-31241	213	2	sciences	sciences	PROPN
eistud-31241	213	3	,	,	PUNCT
eistud-31241	213	4	11(3	11(3	NUM
eistud-31241	213	5	)	)	PUNCT
eistud-31241	213	6	doi	doi	NOUN
eistud-31241	213	7	:	:	PUNCT
eistud-31241	213	8	https://doi.org/10.3390/admsci11030089	https://doi.org/10.3390/admsci11030089	PROPN
eistud-31241	213	9	tarquinio	tarquinio	PROPN
eistud-31241	213	10	,	,	PUNCT
eistud-31241	213	11	l.	l.	PROPN
eistud-31241	213	12	,	,	PUNCT
eistud-31241	213	13	posadas	posadas	PROPN
eistud-31241	213	14	,	,	PUNCT
eistud-31241	213	15	s.	s.	PROPN
eistud-31241	213	16	c.	c.	PROPN
eistud-31241	213	17	,	,	PUNCT
eistud-31241	213	18	&	&	CCONJ
eistud-31241	213	19	pedicone	pedicone	PROPN
eistud-31241	213	20	,	,	PUNCT
eistud-31241	213	21	d.	d.	PROPN
eistud-31241	213	22	(	(	PUNCT
eistud-31241	213	23	2020	2020	NUM
eistud-31241	213	24	)	)	PUNCT
eistud-31241	213	25	.	.	PUNCT
eistud-31241	214	1	scoring	score	VERB
eistud-31241	214	2	nonfinancial	nonfinancial	ADJ
eistud-31241	214	3	information	information	NOUN
eistud-31241	214	4	reporting	report	VERB
eistud-31241	214	5	in	in	ADP
eistud-31241	214	6	italian	italian	ADJ
eistud-31241	214	7	listed	list	VERB
eistud-31241	214	8	companies	company	NOUN
eistud-31241	214	9	:	:	PUNCT
eistud-31241	214	10	a	a	DET
eistud-31241	214	11	comparison	comparison	NOUN
eistud-31241	214	12	of	of	ADP
eistud-31241	214	13	before	before	ADP
eistud-31241	214	14	and	and	CCONJ
eistud-31241	214	15	after	after	ADP
eistud-31241	214	16	the	the	DET
eistud-31241	214	17	legislative	legislative	ADJ
eistud-31241	214	18	decree	decree	NOUN
eistud-31241	214	19	254/2016	254/2016	NUM
eistud-31241	214	20	.	.	PUNCT
eistud-31241	215	1	sustainability	sustainability	NOUN
eistud-31241	215	2	(	(	PUNCT
eistud-31241	215	3	switzerland	switzerland	PROPN
eistud-31241	215	4	)	)	PUNCT
eistud-31241	215	5	,	,	PUNCT
eistud-31241	215	6	12(10	12(10	NUM
eistud-31241	215	7	)	)	PUNCT
eistud-31241	215	8	doi	doi	NOUN
eistud-31241	215	9	:	:	PUNCT
eistud-31241	215	10	https://doi.org/10.3390/	https://doi.org/10.3390/	PROPN
eistud-31241	215	11	su12104158	su12104158	PROPN
eistud-31241	215	12	zanellato	zanellato	PROPN
eistud-31241	215	13	,	,	PUNCT
eistud-31241	215	14	g.	g.	PROPN
eistud-31241	215	15	,	,	PUNCT
eistud-31241	215	16	&	&	CCONJ
eistud-31241	215	17	tiron	tiron	PROPN
eistud-31241	215	18	-	-	PUNCT
eistud-31241	215	19	tudor	tudor	NOUN
eistud-31241	215	20	,	,	PUNCT
eistud-31241	215	21	a.	a.	NOUN
eistud-31241	215	22	(	(	PUNCT
eistud-31241	215	23	2021	2021	NUM
eistud-31241	215	24	)	)	PUNCT
eistud-31241	215	25	.	.	PUNCT
eistud-31241	216	1	how	how	SCONJ
eistud-31241	216	2	cultural	cultural	ADJ
eistud-31241	216	3	dimensions	dimension	NOUN
eistud-31241	216	4	are	be	AUX
eistud-31241	216	5	shaping	shape	VERB
eistud-31241	216	6	social	social	ADJ
eistud-31241	216	7	expectations	expectation	NOUN
eistud-31241	216	8	:	:	PUNCT
eistud-31241	216	9	the	the	DET
eistud-31241	216	10	case	case	NOUN
eistud-31241	216	11	of	of	ADP
eistud-31241	216	12	european	european	ADJ
eistud-31241	216	13	state	state	NOUN
eistud-31241	216	14	-	-	PUNCT
eistud-31241	216	15	owned	own	VERB
eistud-31241	216	16	enterprises	enterprise	NOUN
eistud-31241	216	17	‘	'	PUNCT
eistud-31241	216	18	nonfinancial	nonfinancial	ADJ
eistud-31241	216	19	reporting	reporting	NOUN
eistud-31241	216	20	.	.	PUNCT
eistud-31241	217	1	journal	journal	NOUN
eistud-31241	217	2	of	of	ADP
eistud-31241	217	3	applied	apply	VERB
eistud-31241	217	4	accounting	accounting	NOUN
eistud-31241	217	5	research	research	NOUN
eistud-31241	217	6	,	,	PUNCT
eistud-31241	217	7	doi	doi	PROPN
eistud-31241	217	8	:	:	PUNCT
eistud-31241	217	9	https://doi.org/10.1108/jaar-04-2021-0116	https://doi.org/10.1108/jaar-04-2021-0116	ADJ
eistud-31241	217	10	xbrl	xbrl	PROPN
eistud-31241	218	1	the	the	DET
eistud-31241	218	2	business	business	NOUN
eistud-31241	218	3	reporting	reporting	NOUN
eistud-31241	218	4	standard	standard	NOUN
eistud-31241	218	5	.	.	PUNCT
eistud-31241	219	1	big	big	ADJ
eistud-31241	219	2	news	news	PROPN
eistud-31241	219	3	!	!	PUNCT
eistud-31241	220	1	europe	europe	PROPN
eistud-31241	220	2	to	to	PART
eistud-31241	220	3	get	get	VERB
eistud-31241	220	4	mandatory	mandatory	ADJ
eistud-31241	220	5	digital	digital	ADJ
eistud-31241	220	6	esg	esg	PROPN
eistud-31241	220	7	disclosure	disclosure	NOUN
eistud-31241	220	8	using	use	VERB
eistud-31241	220	9	inline	inline	NOUN
eistud-31241	220	10	xbrl	xbrl	PROPN
eistud-31241	220	11	.	.	PUNCT
eistud-31241	221	1	retrieved	retrieve	VERB
eistud-31241	221	2	from	from	ADP
eistud-31241	221	3	:	:	PUNCT
eistud-31241	221	4	https://www.xbrl.org/	https://www.xbrl.org/	PROPN
eistud-31241	221	5	news	news	PROPN
eistud-31241	221	6	/	/	SYM
eistud-31241	221	7	big	big	ADJ
eistud-31241	221	8	-	-	PUNCT
eistud-31241	221	9	news	news	NOUN
eistud-31241	221	10	-	-	PUNCT
eistud-31241	221	11	europe	europe	PROPN
eistud-31241	221	12	-	-	PUNCT
eistud-31241	221	13	to	to	ADP
eistud-31241	221	14	-	-	PUNCT
eistud-31241	221	15	get	get	VERB
eistud-31241	221	16	-	-	PUNCT
eistud-31241	221	17	mandatory	mandatory	ADJ
eistud-31241	221	18	-	-	PUNCT
eistud-31241	221	19	digitalesg	digitalesg	NOUN
eistud-31241	221	20	-	-	PUNCT
eistud-31241	221	21	disclosure	disclosure	NOUN
eistud-31241	221	22	-	-	PUNCT
eistud-31241	221	23	using	use	VERB
eistud-31241	221	24	-	-	PUNCT
eistud-31241	221	25	inline	inline	NOUN
eistud-31241	221	26	-	-	PUNCT
eistud-31241	221	27	xbrl/	xbrl/	NUM
eistud-31241	221	28	on	on	ADP
eistud-31241	221	29	20.01.2022	20.01.2022	PROPN
eistud-31241	221	30	.	.	PUNCT
eistud-31241	222	1	about	about	ADP
eistud-31241	222	2	the	the	DET
eistud-31241	222	3	authors	author	NOUN
eistud-31241	222	4	this	this	DET
eistud-31241	222	5	article	article	NOUN
eistud-31241	222	6	is	be	AUX
eistud-31241	222	7	an	an	DET
eistud-31241	222	8	open	open	ADJ
eistud-31241	222	9	access	access	NOUN
eistud-31241	222	10	article	article	NOUN
eistud-31241	222	11	distributed	distribute	VERB
eistud-31241	222	12	under	under	ADP
eistud-31241	222	13	the	the	DET
eistud-31241	222	14	terms	term	NOUN
eistud-31241	222	15	and	and	CCONJ
eistud-31241	222	16	conditions	condition	NOUN
eistud-31241	222	17	of	of	ADP
eistud-31241	222	18	the	the	DET
eistud-31241	222	19	creative	creative	ADJ
eistud-31241	222	20	commons	common	NOUN
eistud-31241	222	21	attribution	attribution	NOUN
eistud-31241	222	22	4.0	4.0	NUM
eistud-31241	222	23	(	(	PUNCT
eistud-31241	222	24	cc	cc	VERB
eistud-31241	222	25	by	by	ADP
eistud-31241	222	26	4.0	4.0	NUM
eistud-31241	222	27	)	)	PUNCT
eistud-31241	222	28	license	license	NOUN
eistud-31241	222	29	(	(	PUNCT
eistud-31241	222	30	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
eistud-31241	222	31	)	)	PUNCT
eistud-31241	222	32	.	.	PUNCT
eistud-31241	223	1	natalie	natalie	PROPN
eistud-31241	223	2	aleksandra	aleksandra	PROPN
eistud-31241	223	3	gurvitš	gurvitš	PROPN
eistud-31241	223	4	-	-	PUNCT
eistud-31241	223	5	suits	suit	NOUN
eistud-31241	223	6	phd	phd	NOUN
eistud-31241	223	7	,	,	PUNCT
eistud-31241	223	8	associate	associate	ADJ
eistud-31241	223	9	professor	professor	PROPN
eistud-31241	223	10	tallinn	tallinn	PROPN
eistud-31241	223	11	university	university	PROPN
eistud-31241	223	12	of	of	ADP
eistud-31241	223	13	technology	technology	NOUN
eistud-31241	223	14	fields	field	NOUN
eistud-31241	223	15	of	of	ADP
eistud-31241	223	16	interests	interest	NOUN
eistud-31241	223	17	financial	financial	ADJ
eistud-31241	223	18	and	and	CCONJ
eistud-31241	223	19	non	non	ADJ
eistud-31241	223	20	-	-	ADJ
eistud-31241	223	21	financial	financial	ADJ
eistud-31241	223	22	accounting	accounting	NOUN
eistud-31241	223	23	and	and	CCONJ
eistud-31241	223	24	reporting	reporting	NOUN
eistud-31241	223	25	,	,	PUNCT
eistud-31241	223	26	sustainable	sustainable	ADJ
eistud-31241	223	27	finance	finance	NOUN
eistud-31241	223	28	and	and	CCONJ
eistud-31241	223	29	business	business	NOUN
eistud-31241	223	30	management	management	NOUN
eistud-31241	223	31	address	address	NOUN
eistud-31241	223	32	ehitajate	ehitajate	VERB
eistud-31241	223	33	tee	tee	NOUN
eistud-31241	223	34	5	5	NUM
eistud-31241	223	35	,	,	PUNCT
eistud-31241	223	36	19086	19086	NUM
eistud-31241	223	37	,	,	PUNCT
eistud-31241	223	38	tallinn	tallinn	PROPN
eistud-31241	223	39	,	,	PUNCT
eistud-31241	223	40	estonia	estonia	PROPN
eistud-31241	223	41	+372	+372	PROPN
eistud-31241	223	42	6	6	NUM
eistud-31241	223	43	204007	204007	NUM
eistud-31241	223	44	natalja.gurvits@taltech.ee	natalja.gurvits@taltech.ee	NOUN
eistud-31241	223	45	inna	inna	PROPN
eistud-31241	223	46	sidorova	sidorova	PROPN
eistud-31241	223	47	mba	mba	PROPN
eistud-31241	223	48	acma	acma	PROPN
eistud-31241	223	49	/	/	SYM
eistud-31241	223	50	cgma	cgma	PROPN
eistud-31241	223	51	fields	field	NOUN
eistud-31241	223	52	of	of	ADP
eistud-31241	223	53	interests	interest	NOUN
eistud-31241	223	54	financial	financial	ADJ
eistud-31241	223	55	and	and	CCONJ
eistud-31241	223	56	non	non	ADJ
eistud-31241	223	57	-	-	ADJ
eistud-31241	223	58	financial	financial	ADJ
eistud-31241	223	59	accounting	accounting	NOUN
eistud-31241	223	60	and	and	CCONJ
eistud-31241	223	61	reporting	reporting	NOUN
eistud-31241	223	62	,	,	PUNCT
eistud-31241	223	63	sustainable	sustainable	ADJ
eistud-31241	223	64	finance	finance	NOUN
eistud-31241	223	65	and	and	CCONJ
eistud-31241	223	66	business	business	NOUN
eistud-31241	223	67	management	management	NOUN
eistud-31241	223	68	inna.sidorova@iese.net	inna.sidorova@iese.net	NOUN