id	sid	tid	token	lemma	pos
eistud-34060	1	1	199	199	NUM
eistud-34060	1	2	european	european	ADJ
eistud-34060	1	3	integrat	integrat	NOUN
eistud-34060	1	4	ion	ion	NOUN
eistud-34060	1	5	studies	study	NOUN
eistud-34060	1	6	2023/17	2023/17	NUM
eistud-34060	1	7	development	development	NOUN
eistud-34060	1	8	of	of	ADP
eistud-34060	1	9	non	non	ADJ
eistud-34060	1	10	-	-	ADJ
eistud-34060	1	11	financial	financial	ADJ
eistud-34060	1	12	reporting	reporting	NOUN
eistud-34060	1	13	:	:	PUNCT
eistud-34060	1	14	the	the	DET
eistud-34060	1	15	case	case	NOUN
eistud-34060	1	16	of	of	ADP
eistud-34060	1	17	estonian	estonian	ADJ
eistud-34060	1	18	listed	list	VERB
eistud-34060	1	19	companies	company	NOUN
eistud-34060	1	20	https://doi.org/10.5755/j01.eis.1.17.34060	https://doi.org/10.5755/j01.eis.1.17.34060	NOUN
eistud-34060	1	21	european	european	ADJ
eistud-34060	1	22	integration	integration	NOUN
eistud-34060	1	23	studies	study	NOUN
eistud-34060	1	24	no	no	INTJ
eistud-34060	1	25	.	.	PROPN
eistud-34060	1	26	17	17	NUM
eistud-34060	1	27	/	/	SYM
eistud-34060	1	28	2023	2023	NUM
eistud-34060	1	29	,	,	PUNCT
eistud-34060	1	30	pp	pp	ADJ
eistud-34060	1	31	.	.	PUNCT
eistud-34060	2	1	199	199	NUM
eistud-34060	2	2	-	-	SYM
eistud-34060	2	3	209	209	NUM
eistud-34060	2	4	doi.org/10.5755/j01.eis.1.17.34060	doi.org/10.5755/j01.eis.1.17.34060	NOUN
eistud-34060	2	5	submitted	submit	VERB
eistud-34060	2	6	05/2023	05/2023	ADJ
eistud-34060	2	7	accepted	accept	VERB
eistud-34060	2	8	for	for	ADP
eistud-34060	2	9	publication	publication	NOUN
eistud-34060	2	10	06/2023	06/2023	NUM
eistud-34060	2	11	development	development	NOUN
eistud-34060	2	12	of	of	ADP
eistud-34060	2	13	nonfinancial	nonfinancial	ADJ
eistud-34060	2	14	reporting	reporting	NOUN
eistud-34060	2	15	:	:	PUNCT
eistud-34060	2	16	the	the	DET
eistud-34060	2	17	case	case	NOUN
eistud-34060	2	18	of	of	ADP
eistud-34060	2	19	estonian	estonian	ADJ
eistud-34060	2	20	listed	list	VERB
eistud-34060	2	21	companies	company	NOUN
eistud-34060	2	22	eis	eis	PROPN
eistud-34060	2	23	17/2023	17/2023	NUM
eistud-34060	2	24	abstract	abstract	ADJ
eistud-34060	2	25	piret	piret	PROPN
eistud-34060	2	26	tamm	tamm	PROPN
eistud-34060	2	27	,	,	PUNCT
eistud-34060	2	28	natalie	natalie	PROPN
eistud-34060	2	29	aleksandra	aleksandra	PROPN
eistud-34060	2	30	gurvitš	gurvitš	PROPN
eistud-34060	2	31	-	-	PUNCT
eistud-34060	2	32	suits	suit	NOUN
eistud-34060	2	33	tallinn	tallinn	PROPN
eistud-34060	2	34	university	university	PROPN
eistud-34060	2	35	of	of	ADP
eistud-34060	2	36	technology	technology	PROPN
eistud-34060	2	37	,	,	PUNCT
eistud-34060	2	38	estonia	estonia	PROPN
eistud-34060	2	39	introduction	introduction	NOUN
eistud-34060	2	40	non	non	ADJ
eistud-34060	2	41	-	-	ADJ
eistud-34060	2	42	financial	financial	ADJ
eistud-34060	2	43	reporting	reporting	NOUN
eistud-34060	2	44	as	as	ADP
eistud-34060	2	45	“	"	PUNCT
eistud-34060	2	46	the	the	DET
eistud-34060	2	47	way	way	NOUN
eistud-34060	2	48	to	to	PART
eistud-34060	2	49	disclose	disclose	VERB
eistud-34060	2	50	how	how	SCONJ
eistud-34060	2	51	companies	company	NOUN
eistud-34060	2	52	operate	operate	VERB
eistud-34060	2	53	and	and	CCONJ
eistud-34060	2	54	manage	manage	VERB
eistud-34060	2	55	social	social	ADJ
eistud-34060	2	56	and	and	CCONJ
eistud-34060	2	57	environmental	environmental	ADJ
eistud-34060	2	58	challenges	challenge	NOUN
eistud-34060	2	59	”	"	PUNCT
eistud-34060	2	60	is	be	AUX
eistud-34060	2	61	gaining	gain	VERB
eistud-34060	2	62	popularity	popularity	NOUN
eistud-34060	2	63	during	during	ADP
eistud-34060	2	64	last	last	ADJ
eistud-34060	2	65	decade	decade	NOUN
eistud-34060	2	66	and	and	CCONJ
eistud-34060	2	67	is	be	AUX
eistud-34060	2	68	constantly	constantly	ADV
eistud-34060	2	69	changing	change	VERB
eistud-34060	2	70	field	field	NOUN
eistud-34060	2	71	of	of	ADP
eistud-34060	2	72	study	study	NOUN
eistud-34060	2	73	.	.	PUNCT
eistud-34060	3	1	being	be	AUX
eistud-34060	3	2	non	non	ADJ
eistud-34060	3	3	-	-	ADJ
eistud-34060	3	4	mandatory	mandatory	ADJ
eistud-34060	3	5	for	for	ADP
eistud-34060	3	6	most	most	ADJ
eistud-34060	3	7	companies	company	NOUN
eistud-34060	3	8	the	the	DET
eistud-34060	3	9	non	non	ADJ
eistud-34060	3	10	-	-	ADJ
eistud-34060	3	11	financial	financial	ADJ
eistud-34060	3	12	information	information	NOUN
eistud-34060	3	13	is	be	AUX
eistud-34060	3	14	disclosed	disclose	VERB
eistud-34060	3	15	in	in	ADP
eistud-34060	3	16	the	the	DET
eistud-34060	3	17	form	form	NOUN
eistud-34060	3	18	of	of	ADP
eistud-34060	3	19	environmental	environmental	ADJ
eistud-34060	3	20	reports	report	NOUN
eistud-34060	3	21	,	,	PUNCT
eistud-34060	3	22	csr	csr	NOUN
eistud-34060	3	23	reports	report	NOUN
eistud-34060	3	24	,	,	PUNCT
eistud-34060	3	25	social	social	ADJ
eistud-34060	3	26	activity	activity	NOUN
eistud-34060	3	27	reports	report	NOUN
eistud-34060	3	28	,	,	PUNCT
eistud-34060	3	29	sdg	sdg	NOUN
eistud-34060	3	30	and	and	CCONJ
eistud-34060	3	31	esg	esg	PROPN
eistud-34060	3	32	reporting	reporting	NOUN
eistud-34060	3	33	.	.	PUNCT
eistud-34060	4	1	during	during	ADP
eistud-34060	4	2	recent	recent	ADJ
eistud-34060	4	3	five	five	NUM
eistud-34060	4	4	years	year	NOUN
eistud-34060	4	5	a	a	DET
eistud-34060	4	6	growing	grow	VERB
eistud-34060	4	7	body	body	NOUN
eistud-34060	4	8	of	of	ADP
eistud-34060	4	9	literature	literature	NOUN
eistud-34060	4	10	has	have	AUX
eistud-34060	4	11	been	be	AUX
eistud-34060	4	12	discussing	discuss	VERB
eistud-34060	4	13	how	how	SCONJ
eistud-34060	4	14	the	the	DET
eistud-34060	4	15	eu	eu	PROPN
eistud-34060	4	16	member	member	NOUN
eistud-34060	4	17	states	state	NOUN
eistud-34060	4	18	are	be	AUX
eistud-34060	4	19	ratifying	ratify	VERB
eistud-34060	4	20	non	non	ADJ
eistud-34060	4	21	-	-	ADJ
eistud-34060	4	22	financial	financial	ADJ
eistud-34060	4	23	reporting	reporting	NOUN
eistud-34060	4	24	directive	directive	NOUN
eistud-34060	4	25	2014/95	2014/95	PROPN
eistud-34060	4	26	/	/	SYM
eistud-34060	4	27	eu	eu	PROPN
eistud-34060	4	28	(	(	PUNCT
eistud-34060	4	29	nfrd	nfrd	PROPN
eistud-34060	4	30	)	)	PUNCT
eistud-34060	4	31	(	(	PUNCT
eistud-34060	4	32	camilleri	camilleri	NOUN
eistud-34060	4	33	,	,	PUNCT
eistud-34060	4	34	2017	2017	NUM
eistud-34060	4	35	)	)	PUNCT
eistud-34060	4	36	,	,	PUNCT
eistud-34060	4	37	its	its	PRON
eistud-34060	4	38	impact	impact	NOUN
eistud-34060	4	39	on	on	ADP
eistud-34060	4	40	the	the	DET
eistud-34060	4	41	quality	quality	NOUN
eistud-34060	4	42	of	of	ADP
eistud-34060	4	43	the	the	DET
eistud-34060	4	44	non	non	ADJ
eistud-34060	4	45	-	-	ADJ
eistud-34060	4	46	financial	financial	ADJ
eistud-34060	4	47	reporting	reporting	NOUN
eistud-34060	4	48	(	(	PUNCT
eistud-34060	4	49	ottenstein	ottenstein	NOUN
eistud-34060	4	50	et	et	NOUN
eistud-34060	4	51	al	al	PROPN
eistud-34060	4	52	.	.	PROPN
eistud-34060	4	53	,	,	PUNCT
eistud-34060	4	54	2021	2021	NUM
eistud-34060	4	55	,	,	PUNCT
eistud-34060	4	56	schroder	schroder	NOUN
eistud-34060	4	57	,	,	PUNCT
eistud-34060	4	58	2022	2022	NUM
eistud-34060	4	59	,	,	PUNCT
eistud-34060	4	60	lippai	lippai	NOUN
eistud-34060	4	61	-	-	PUNCT
eistud-34060	4	62	makra	makra	NOUN
eistud-34060	4	63	et	et	PROPN
eistud-34060	4	64	al	al	PROPN
eistud-34060	4	65	.	.	PROPN
eistud-34060	4	66	,	,	PUNCT
eistud-34060	4	67	2022	2022	NUM
eistud-34060	4	68	)	)	PUNCT
eistud-34060	4	69	.	.	PUNCT
eistud-34060	4	70	)	)	PUNCT
eistud-34060	5	1	and	and	CCONJ
eistud-34060	5	2	the	the	DET
eistud-34060	5	3	importance	importance	NOUN
eistud-34060	5	4	for	for	ADP
eistud-34060	5	5	investors	investor	NOUN
eistud-34060	5	6	(	(	PUNCT
eistud-34060	5	7	amel	amel	PROPN
eistud-34060	5	8	-	-	PUNCT
eistud-34060	5	9	zadeh	zadeh	PROPN
eistud-34060	5	10	&	&	CCONJ
eistud-34060	5	11	serafeim	serafeim	PROPN
eistud-34060	5	12	,	,	PUNCT
eistud-34060	5	13	2018	2018	NUM
eistud-34060	5	14	)	)	PUNCT
eistud-34060	5	15	.	.	PUNCT
eistud-34060	6	1	this	this	DET
eistud-34060	6	2	directive	directive	NOUN
eistud-34060	6	3	requires	require	VERB
eistud-34060	6	4	large	large	ADJ
eistud-34060	6	5	public	public	ADJ
eistud-34060	6	6	interest	interest	NOUN
eistud-34060	6	7	entities	entity	NOUN
eistud-34060	6	8	with	with	ADP
eistud-34060	6	9	over	over	ADP
eistud-34060	6	10	500	500	NUM
eistud-34060	6	11	employees	employee	NOUN
eistud-34060	6	12	(	(	PUNCT
eistud-34060	6	13	listed	list	VERB
eistud-34060	6	14	companies	company	NOUN
eistud-34060	6	15	,	,	PUNCT
eistud-34060	6	16	banks	bank	NOUN
eistud-34060	6	17	,	,	PUNCT
eistud-34060	6	18	and	and	CCONJ
eistud-34060	6	19	insurance	insurance	NOUN
eistud-34060	6	20	companies	company	NOUN
eistud-34060	6	21	)	)	PUNCT
eistud-34060	6	22	to	to	PART
eistud-34060	6	23	disclose	disclose	VERB
eistud-34060	6	24	certain	certain	ADJ
eistud-34060	6	25	non	non	ADJ
eistud-34060	6	26	-	-	ADJ
eistud-34060	6	27	financial	financial	ADJ
eistud-34060	6	28	information	information	NOUN
eistud-34060	6	29	.	.	PUNCT
eistud-34060	7	1	these	these	DET
eistud-34060	7	2	changes	change	NOUN
eistud-34060	7	3	seem	seem	VERB
eistud-34060	7	4	to	to	PART
eistud-34060	7	5	be	be	AUX
eistud-34060	7	6	challenging	challenge	VERB
eistud-34060	7	7	and	and	CCONJ
eistud-34060	7	8	require	require	VERB
eistud-34060	7	9	companies	company	NOUN
eistud-34060	7	10	to	to	PART
eistud-34060	7	11	review	review	VERB
eistud-34060	7	12	their	their	PRON
eistud-34060	7	13	compliance	compliance	NOUN
eistud-34060	7	14	with	with	ADP
eistud-34060	7	15	the	the	DET
eistud-34060	7	16	latest	late	ADJ
eistud-34060	7	17	requirements	requirement	NOUN
eistud-34060	7	18	.	.	PUNCT
eistud-34060	8	1	the	the	DET
eistud-34060	8	2	aim	aim	NOUN
eistud-34060	8	3	of	of	ADP
eistud-34060	8	4	this	this	DET
eistud-34060	8	5	study	study	NOUN
eistud-34060	8	6	is	be	AUX
eistud-34060	8	7	to	to	PART
eistud-34060	8	8	determine	determine	VERB
eistud-34060	8	9	whether	whether	SCONJ
eistud-34060	8	10	the	the	DET
eistud-34060	8	11	estonian	estonian	ADJ
eistud-34060	8	12	listed	list	VERB
eistud-34060	8	13	companies	company	NOUN
eistud-34060	8	14	have	have	AUX
eistud-34060	8	15	implemented	implement	VERB
eistud-34060	8	16	the	the	DET
eistud-34060	8	17	requirements	requirement	NOUN
eistud-34060	8	18	of	of	ADP
eistud-34060	8	19	the	the	DET
eistud-34060	8	20	nfrd	nfrd	NOUN
eistud-34060	8	21	and	and	CCONJ
eistud-34060	8	22	what	what	PRON
eistud-34060	8	23	are	be	AUX
eistud-34060	8	24	the	the	DET
eistud-34060	8	25	major	major	ADJ
eistud-34060	8	26	changes	change	NOUN
eistud-34060	8	27	related	relate	VERB
eistud-34060	8	28	to	to	ADP
eistud-34060	8	29	its	its	PRON
eistud-34060	8	30	enforcement	enforcement	NOUN
eistud-34060	8	31	as	as	ADV
eistud-34060	8	32	well	well	ADV
eistud-34060	8	33	as	as	ADP
eistud-34060	8	34	the	the	DET
eistud-34060	8	35	preferred	preferred	ADJ
eistud-34060	8	36	way	way	NOUN
eistud-34060	8	37	of	of	ADP
eistud-34060	8	38	disclosing	disclose	VERB
eistud-34060	8	39	non	non	ADJ
eistud-34060	8	40	-	-	ADJ
eistud-34060	8	41	financial	financial	ADJ
eistud-34060	8	42	information	information	NOUN
eistud-34060	8	43	.	.	PUNCT
eistud-34060	9	1	authors	author	NOUN
eistud-34060	9	2	have	have	AUX
eistud-34060	9	3	conducted	conduct	VERB
eistud-34060	9	4	a	a	DET
eistud-34060	9	5	qualitative	qualitative	ADJ
eistud-34060	9	6	content	content	NOUN
eistud-34060	9	7	analysis	analysis	NOUN
eistud-34060	9	8	of	of	ADP
eistud-34060	9	9	non	non	ADJ
eistud-34060	9	10	-	-	ADJ
eistud-34060	9	11	financial	financial	ADJ
eistud-34060	9	12	information	information	NOUN
eistud-34060	9	13	of	of	ADP
eistud-34060	9	14	companies	company	NOUN
eistud-34060	9	15	in	in	ADP
eistud-34060	9	16	the	the	DET
eistud-34060	9	17	period	period	NOUN
eistud-34060	9	18	of	of	ADP
eistud-34060	9	19	2015	2015	NUM
eistud-34060	9	20	-	-	SYM
eistud-34060	9	21	2020	2020	NUM
eistud-34060	9	22	.	.	PUNCT
eistud-34060	10	1	the	the	DET
eistud-34060	10	2	sample	sample	NOUN
eistud-34060	10	3	of	of	ADP
eistud-34060	10	4	the	the	DET
eistud-34060	10	5	survey	survey	NOUN
eistud-34060	10	6	includes	include	VERB
eistud-34060	10	7	thirteen	thirteen	NUM
eistud-34060	10	8	companies	company	NOUN
eistud-34060	10	9	listed	list	VERB
eistud-34060	10	10	on	on	ADP
eistud-34060	10	11	the	the	DET
eistud-34060	10	12	main	main	ADJ
eistud-34060	10	13	list	list	NOUN
eistud-34060	10	14	of	of	ADP
eistud-34060	10	15	the	the	DET
eistud-34060	10	16	nasdaq	nasdaq	PROPN
eistud-34060	10	17	tallinn	tallinn	PROPN
eistud-34060	10	18	stock	stock	PROPN
eistud-34060	10	19	exchange	exchange	PROPN
eistud-34060	10	20	as	as	ADP
eistud-34060	10	21	of	of	ADP
eistud-34060	10	22	31.12.2021	31.12.2021	NUM
eistud-34060	10	23	as	as	ADP
eistud-34060	10	24	.	.	PUNCT
eistud-34060	11	1	authors	author	NOUN
eistud-34060	11	2	analysed	analyse	VERB
eistud-34060	11	3	non	non	ADJ
eistud-34060	11	4	-	-	ADJ
eistud-34060	11	5	financial	financial	ADJ
eistud-34060	11	6	information	information	NOUN
eistud-34060	11	7	disclosed	disclose	VERB
eistud-34060	11	8	in	in	ADP
eistud-34060	11	9	the	the	DET
eistud-34060	11	10	78	78	NUM
eistud-34060	11	11	reports	report	NOUN
eistud-34060	11	12	of	of	ADP
eistud-34060	11	13	companies	company	NOUN
eistud-34060	11	14	by	by	ADP
eistud-34060	11	15	selected	select	VERB
eistud-34060	11	16	areas	area	NOUN
eistud-34060	11	17	on	on	ADP
eistud-34060	11	18	the	the	DET
eistud-34060	11	19	basis	basis	NOUN
eistud-34060	11	20	of	of	ADP
eistud-34060	11	21	a	a	DET
eistud-34060	11	22	unified	unified	ADJ
eistud-34060	11	23	valuation	valuation	NOUN
eistud-34060	11	24	model	model	NOUN
eistud-34060	11	25	.	.	PUNCT
eistud-34060	12	1	the	the	DET
eistud-34060	12	2	main	main	ADJ
eistud-34060	12	3	focus	focus	NOUN
eistud-34060	12	4	is	be	AUX
eistud-34060	12	5	on	on	ADP
eistud-34060	12	6	the	the	DET
eistud-34060	12	7	content	content	NOUN
eistud-34060	12	8	of	of	ADP
eistud-34060	12	9	the	the	DET
eistud-34060	12	10	reports	report	NOUN
eistud-34060	12	11	and	and	CCONJ
eistud-34060	12	12	on	on	ADP
eistud-34060	12	13	the	the	DET
eistud-34060	12	14	changes	change	NOUN
eistud-34060	12	15	that	that	PRON
eistud-34060	12	16	have	have	AUX
eistud-34060	12	17	taken	take	VERB
eistud-34060	12	18	place	place	NOUN
eistud-34060	12	19	during	during	ADP
eistud-34060	12	20	the	the	DET
eistud-34060	12	21	research	research	NOUN
eistud-34060	12	22	period	period	NOUN
eistud-34060	12	23	.	.	PUNCT
eistud-34060	13	1	the	the	DET
eistud-34060	13	2	main	main	ADJ
eistud-34060	13	3	findings	finding	NOUN
eistud-34060	13	4	revealed	reveal	VERB
eistud-34060	13	5	that	that	SCONJ
eistud-34060	13	6	in	in	ADP
eistud-34060	13	7	general	general	ADJ
eistud-34060	13	8	companies	company	NOUN
eistud-34060	13	9	have	have	AUX
eistud-34060	13	10	successfully	successfully	ADV
eistud-34060	13	11	complied	comply	VERB
eistud-34060	13	12	with	with	ADP
eistud-34060	13	13	the	the	DET
eistud-34060	13	14	requirements	requirement	NOUN
eistud-34060	13	15	stipulated	stipulate	VERB
eistud-34060	13	16	by	by	ADP
eistud-34060	13	17	the	the	DET
eistud-34060	13	18	nfrd	nfrd	NOUN
eistud-34060	13	19	.	.	PUNCT
eistud-34060	14	1	the	the	DET
eistud-34060	14	2	relevance	relevance	NOUN
eistud-34060	14	3	,	,	PUNCT
eistud-34060	14	4	consistency	consistency	NOUN
eistud-34060	14	5	and	and	CCONJ
eistud-34060	14	6	comparability	comparability	NOUN
eistud-34060	14	7	of	of	ADP
eistud-34060	14	8	the	the	DET
eistud-34060	14	9	information	information	NOUN
eistud-34060	14	10	disclosed	disclose	VERB
eistud-34060	14	11	have	have	AUX
eistud-34060	14	12	improved	improve	VERB
eistud-34060	14	13	over	over	ADP
eistud-34060	14	14	the	the	DET
eistud-34060	14	15	years	year	NOUN
eistud-34060	14	16	.	.	PUNCT
eistud-34060	15	1	in	in	ADP
eistud-34060	15	2	general	general	ADJ
eistud-34060	15	3	,	,	PUNCT
eistud-34060	15	4	it	it	PRON
eistud-34060	15	5	can	can	AUX
eistud-34060	15	6	be	be	AUX
eistud-34060	15	7	concluded	conclude	VERB
eistud-34060	15	8	that	that	SCONJ
eistud-34060	15	9	mandatory	mandatory	ADJ
eistud-34060	15	10	requirements	requirement	NOUN
eistud-34060	15	11	for	for	ADP
eistud-34060	15	12	the	the	DET
eistud-34060	15	13	harmonization	harmonization	NOUN
eistud-34060	15	14	of	of	ADP
eistud-34060	15	15	non	non	ADJ
eistud-34060	15	16	-	-	ADJ
eistud-34060	15	17	financial	financial	ADJ
eistud-34060	15	18	information	information	NOUN
eistud-34060	15	19	are	be	AUX
eistud-34060	15	20	important	important	ADJ
eistud-34060	15	21	and	and	CCONJ
eistud-34060	15	22	contribute	contribute	VERB
eistud-34060	15	23	to	to	ADP
eistud-34060	15	24	the	the	DET
eistud-34060	15	25	measurement	measurement	NOUN
eistud-34060	15	26	and	and	CCONJ
eistud-34060	15	27	monitoring	monitoring	NOUN
eistud-34060	15	28	of	of	ADP
eistud-34060	15	29	the	the	DET
eistud-34060	15	30	activities	activity	NOUN
eistud-34060	15	31	of	of	ADP
eistud-34060	15	32	companies	company	NOUN
eistud-34060	15	33	and	and	CCONJ
eistud-34060	15	34	their	their	PRON
eistud-34060	15	35	impact	impact	NOUN
eistud-34060	15	36	on	on	ADP
eistud-34060	15	37	society	society	NOUN
eistud-34060	15	38	and	and	CCONJ
eistud-34060	15	39	environment	environment	NOUN
eistud-34060	15	40	.	.	PUNCT
eistud-34060	16	1	keywords	keyword	NOUN
eistud-34060	16	2	:	:	PUNCT
eistud-34060	16	3	csrd	csrd	NOUN
eistud-34060	16	4	,	,	PUNCT
eistud-34060	16	5	nfrd	nfrd	ADJ
eistud-34060	16	6	,	,	PUNCT
eistud-34060	16	7	non	non	ADJ
eistud-34060	16	8	-	-	ADJ
eistud-34060	16	9	financial	financial	ADJ
eistud-34060	16	10	reporting	reporting	NOUN
eistud-34060	16	11	disclosures	disclosure	NOUN
eistud-34060	16	12	,	,	PUNCT
eistud-34060	16	13	sustainability	sustainability	NOUN
eistud-34060	16	14	reporting	reporting	NOUN
eistud-34060	16	15	.	.	PUNCT
eistud-34060	17	1	nowadays	nowadays	ADV
eistud-34060	17	2	the	the	DET
eistud-34060	17	3	european	european	PROPN
eistud-34060	17	4	union	union	PROPN
eistud-34060	17	5	legislation	legislation	NOUN
eistud-34060	17	6	requires	require	VERB
eistud-34060	17	7	certain	certain	ADJ
eistud-34060	17	8	large	large	ADJ
eistud-34060	17	9	companies	company	NOUN
eistud-34060	17	10	to	to	PART
eistud-34060	17	11	disclose	disclose	VERB
eistud-34060	17	12	information	information	NOUN
eistud-34060	17	13	regarding	regard	VERB
eistud-34060	17	14	the	the	DET
eistud-34060	17	15	way	way	NOUN
eistud-34060	17	16	they	they	PRON
eistud-34060	17	17	operate	operate	VERB
eistud-34060	17	18	and	and	CCONJ
eistud-34060	17	19	manage	manage	VERB
eistud-34060	17	20	social	social	ADJ
eistud-34060	17	21	and	and	CCONJ
eistud-34060	17	22	environmental	environmental	ADJ
eistud-34060	17	23	challenges	challenge	NOUN
eistud-34060	17	24	.	.	PUNCT
eistud-34060	18	1	(	(	PUNCT
eistud-34060	18	2	european	european	PROPN
eistud-34060	18	3	commission	commission	PROPN
eistud-34060	18	4	,	,	PUNCT
eistud-34060	18	5	2021	2021	NUM
eistud-34060	18	6	)	)	PUNCT
eistud-34060	18	7	aiming	aim	VERB
eistud-34060	18	8	to	to	PART
eistud-34060	18	9	make	make	VERB
eistud-34060	18	10	corporate	corporate	ADJ
eistud-34060	18	11	sustainability	sustainability	NOUN
eistud-34060	18	12	reporting	report	VERB
eistud-34060	18	13	a	a	DET
eistud-34060	18	14	powerful	powerful	ADJ
eistud-34060	18	15	communication	communication	NOUN
eistud-34060	18	16	tool	tool	NOUN
eistud-34060	18	17	contributing	contribute	VERB
eistud-34060	18	18	to	to	ADP
eistud-34060	18	19	transparency	transparency	NOUN
eistud-34060	18	20	and	and	CCONJ
eistud-34060	18	21	accountability	accountability	NOUN
eistud-34060	18	22	of	of	ADP
eistud-34060	18	23	businesses	business	NOUN
eistud-34060	18	24	.	.	PUNCT
eistud-34060	19	1	(	(	PUNCT
eistud-34060	19	2	gurvits	gurvit	NOUN
eistud-34060	19	3	-	-	PUNCT
eistud-34060	19	4	suits	suit	NOUN
eistud-34060	19	5	,	,	PUNCT
eistud-34060	19	6	sidorova	sidorova	NOUN
eistud-34060	19	7	,	,	PUNCT
eistud-34060	19	8	2022	2022	NUM
eistud-34060	19	9	)	)	PUNCT
eistud-34060	19	10	.	.	PUNCT
eistud-34060	20	1	the	the	DET
eistud-34060	20	2	main	main	ADJ
eistud-34060	20	3	driver	driver	NOUN
eistud-34060	20	4	was	be	AUX
eistud-34060	20	5	the	the	DET
eistud-34060	20	6	implementation	implementation	NOUN
eistud-34060	20	7	of	of	ADP
eistud-34060	20	8	the	the	DET
eistud-34060	20	9	directive	directive	NOUN
eistud-34060	21	1	2014/95	2014/95	PROPN
eistud-34060	21	2	/	/	SYM
eistud-34060	21	3	eu	eu	PROPN
eistud-34060	21	4	being	be	AUX
eistud-34060	21	5	according	accord	VERB
eistud-34060	21	6	to	to	ADP
eistud-34060	21	7	pizzi	pizzi	PROPN
eistud-34060	21	8	et.al	et.al	PROPN
eistud-34060	21	9	,	,	PUNCT
eistud-34060	21	10	2021	2021	NUM
eistud-34060	21	11	“	"	PUNCT
eistud-34060	21	12	one	one	NUM
eistud-34060	21	13	of	of	ADP
eistud-34060	21	14	the	the	DET
eistud-34060	21	15	main	main	ADJ
eistud-34060	21	16	innovations	innovation	NOUN
eistud-34060	21	17	introduced	introduce	VERB
eistud-34060	21	18	by	by	ADP
eistud-34060	21	19	the	the	DET
eistud-34060	21	20	european	european	PROPN
eistud-34060	21	21	commission	commission	PROPN
eistud-34060	21	22	”	"	PUNCT
eistud-34060	21	23	and	and	CCONJ
eistud-34060	21	24	the	the	DET
eistud-34060	21	25	matter	matter	NOUN
eistud-34060	21	26	of	of	ADP
eistud-34060	21	27	debates	debate	NOUN
eistud-34060	21	28	and	and	CCONJ
eistud-34060	21	29	intense	intense	ADJ
eistud-34060	21	30	research	research	NOUN
eistud-34060	21	31	.	.	PUNCT
eistud-34060	22	1	the	the	DET
eistud-34060	22	2	last	last	ADJ
eistud-34060	22	3	decade	decade	NOUN
eistud-34060	22	4	has	have	AUX
eistud-34060	22	5	faced	face	VERB
eistud-34060	22	6	several	several	ADJ
eistud-34060	22	7	rapid	rapid	ADJ
eistud-34060	22	8	changes	change	NOUN
eistud-34060	22	9	and	and	CCONJ
eistud-34060	22	10	development	development	NOUN
eistud-34060	22	11	in	in	ADP
eistud-34060	22	12	the	the	DET
eistud-34060	22	13	field	field	NOUN
eistud-34060	22	14	of	of	ADP
eistud-34060	22	15	the	the	DET
eistud-34060	22	16	non	non	ADJ
eistud-34060	22	17	-	-	ADJ
eistud-34060	22	18	financial	financial	ADJ
eistud-34060	22	19	reporting	reporting	NOUN
eistud-34060	22	20	.	.	PUNCT
eistud-34060	23	1	a	a	DET
eistud-34060	23	2	brief	brief	ADJ
eistud-34060	23	3	history	history	NOUN
eistud-34060	23	4	of	of	ADP
eistud-34060	23	5	the	the	DET
eistud-34060	23	6	main	main	ADJ
eistud-34060	23	7	legislative	legislative	ADJ
eistud-34060	23	8	events	event	NOUN
eistud-34060	23	9	is	be	AUX
eistud-34060	23	10	presented	present	VERB
eistud-34060	23	11	in	in	ADP
eistud-34060	23	12	table	table	NOUN
eistud-34060	23	13	1	1	NUM
eistud-34060	23	14	.	.	PUNCT
eistud-34060	24	1	https://doi.org/10.5755/j01.eis.1.17.34060	https://doi.org/10.5755/j01.eis.1.17.34060	NOUN
eistud-34060	24	2	http://doi.org/10.5755/j01.eis.1.17.34060	http://doi.org/10.5755/j01.eis.1.17.34060	NOUN
eistud-34060	24	3	european	european	ADJ
eistud-34060	24	4	integrat	integrat	NOUN
eistud-34060	24	5	ion	ion	NOUN
eistud-34060	24	6	studies2023/17	studies2023/17	NOUN
eistud-34060	24	7	200	200	NUM
eistud-34060	24	8	as	as	SCONJ
eistud-34060	24	9	seen	see	VERB
eistud-34060	24	10	from	from	ADP
eistud-34060	24	11	the	the	DET
eistud-34060	24	12	table	table	NOUN
eistud-34060	24	13	1	1	NUM
eistud-34060	24	14	the	the	DET
eistud-34060	24	15	next	next	ADJ
eistud-34060	24	16	step	step	NOUN
eistud-34060	24	17	has	have	AUX
eistud-34060	24	18	been	be	AUX
eistud-34060	24	19	made	make	VERB
eistud-34060	24	20	and	and	CCONJ
eistud-34060	24	21	the	the	DET
eistud-34060	24	22	csrd	csrd	NOUN
eistud-34060	24	23	has	have	AUX
eistud-34060	24	24	finally	finally	ADV
eistud-34060	24	25	been	be	AUX
eistud-34060	24	26	approved	approve	VERB
eistud-34060	24	27	by	by	ADP
eistud-34060	24	28	the	the	DET
eistud-34060	24	29	eu	eu	PROPN
eistud-34060	24	30	and	and	CCONJ
eistud-34060	24	31	published	publish	VERB
eistud-34060	24	32	in	in	ADP
eistud-34060	24	33	the	the	DET
eistud-34060	24	34	official	official	ADJ
eistud-34060	24	35	journal	journal	NOUN
eistud-34060	24	36	of	of	ADP
eistud-34060	24	37	the	the	DET
eistud-34060	24	38	eu	eu	PROPN
eistud-34060	24	39	.	.	PUNCT
eistud-34060	25	1	the	the	DET
eistud-34060	25	2	csrd	csrd	NOUN
eistud-34060	25	3	takes	take	VERB
eistud-34060	25	4	effect	effect	NOUN
eistud-34060	25	5	in	in	ADP
eistud-34060	25	6	may	may	PROPN
eistud-34060	25	7	2023	2023	NUM
eistud-34060	25	8	and	and	CCONJ
eistud-34060	25	9	will	will	AUX
eistud-34060	25	10	begin	begin	VERB
eistud-34060	25	11	to	to	PART
eistud-34060	25	12	impact	impact	VERB
eistud-34060	25	13	disclosures	disclosure	NOUN
eistud-34060	25	14	from	from	ADP
eistud-34060	25	15	january	january	PROPN
eistud-34060	25	16	2024	2024	NUM
eistud-34060	25	17	.	.	PUNCT
eistud-34060	26	1	(	(	PUNCT
eistud-34060	26	2	xbrl	xbrl	PROPN
eistud-34060	26	3	the	the	DET
eistud-34060	26	4	business	business	NOUN
eistud-34060	26	5	reporting	reporting	NOUN
eistud-34060	26	6	standard	standard	NOUN
eistud-34060	26	7	,	,	PUNCT
eistud-34060	26	8	2022	2022	NUM
eistud-34060	26	9	)	)	PUNCT
eistud-34060	26	10	.	.	PUNCT
eistud-34060	27	1	the	the	DET
eistud-34060	27	2	aim	aim	NOUN
eistud-34060	27	3	of	of	ADP
eistud-34060	27	4	the	the	DET
eistud-34060	27	5	new	new	ADJ
eistud-34060	27	6	directive	directive	NOUN
eistud-34060	27	7	is	be	AUX
eistud-34060	27	8	to	to	PART
eistud-34060	27	9	increase	increase	VERB
eistud-34060	27	10	transparency	transparency	NOUN
eistud-34060	27	11	of	of	ADP
eistud-34060	27	12	the	the	DET
eistud-34060	27	13	reporting	reporting	NOUN
eistud-34060	27	14	and	and	CCONJ
eistud-34060	27	15	help	help	VERB
eistud-34060	27	16	make	make	VERB
eistud-34060	27	17	assessments	assessment	NOUN
eistud-34060	27	18	of	of	ADP
eistud-34060	27	19	sustainability	sustainability	NOUN
eistud-34060	27	20	targets	target	NOUN
eistud-34060	27	21	(	(	PUNCT
eistud-34060	27	22	what	what	PRON
eistud-34060	27	23	is	be	AUX
eistud-34060	27	24	csrd	csrd	NOUN
eistud-34060	27	25	,	,	PUNCT
eistud-34060	27	26	2022	2022	NUM
eistud-34060	27	27	)	)	PUNCT
eistud-34060	28	1	it	it	PRON
eistud-34060	28	2	will	will	AUX
eistud-34060	28	3	involve	involve	VERB
eistud-34060	28	4	a	a	DET
eistud-34060	28	5	wider	wide	ADJ
eistud-34060	28	6	set	set	NOUN
eistud-34060	28	7	of	of	ADP
eistud-34060	28	8	companies	company	NOUN
eistud-34060	28	9	than	than	ADP
eistud-34060	28	10	nfrd	nfrd	ADJ
eistud-34060	28	11	as	as	ADP
eistud-34060	28	12	listed	list	VERB
eistud-34060	28	13	smes	sme	NOUN
eistud-34060	28	14	,	,	PUNCT
eistud-34060	28	15	will	will	AUX
eistud-34060	28	16	also	also	ADV
eistud-34060	28	17	now	now	ADV
eistud-34060	28	18	be	be	AUX
eistud-34060	28	19	required	require	VERB
eistud-34060	28	20	to	to	PART
eistud-34060	28	21	report	report	VERB
eistud-34060	28	22	on	on	ADP
eistud-34060	28	23	sustainability	sustainability	NOUN
eistud-34060	28	24	–	–	PUNCT
eistud-34060	28	25	approximately	approximately	ADV
eistud-34060	28	26	50,000	50,000	NUM
eistud-34060	28	27	companies	company	NOUN
eistud-34060	28	28	in	in	ADP
eistud-34060	28	29	total	total	ADJ
eistud-34060	28	30	(	(	PUNCT
eistud-34060	28	31	official	official	ADJ
eistud-34060	28	32	eu	eu	PROPN
eistud-34060	28	33	website	website	NOUN
eistud-34060	28	34	,	,	PUNCT
eistud-34060	28	35	2022	2022	NUM
eistud-34060	28	36	)	)	PUNCT
eistud-34060	28	37	.	.	PUNCT
eistud-34060	29	1	the	the	DET
eistud-34060	29	2	main	main	ADJ
eistud-34060	29	3	differences	difference	NOUN
eistud-34060	29	4	between	between	ADP
eistud-34060	29	5	nfrd	nfrd	ADJ
eistud-34060	29	6	and	and	CCONJ
eistud-34060	29	7	csrd	csrd	NOUN
eistud-34060	29	8	are	be	AUX
eistud-34060	29	9	presented	present	VERB
eistud-34060	29	10	in	in	ADP
eistud-34060	29	11	table	table	NOUN
eistud-34060	29	12	2	2	NUM
eistud-34060	29	13	.	.	PUNCT
eistud-34060	30	1	the	the	DET
eistud-34060	30	2	csrd	csrd	NOUN
eistud-34060	30	3	aims	aim	VERB
eistud-34060	30	4	to	to	PART
eistud-34060	30	5	eliminate	eliminate	VERB
eistud-34060	30	6	certain	certain	ADJ
eistud-34060	30	7	shortcomings	shortcoming	NOUN
eistud-34060	30	8	of	of	ADP
eistud-34060	30	9	the	the	DET
eistud-34060	30	10	previously	previously	ADV
eistud-34060	30	11	adopted	adopt	VERB
eistud-34060	30	12	non	non	ADJ
eistud-34060	30	13	-	-	ADJ
eistud-34060	30	14	financial	financial	ADJ
eistud-34060	30	15	reporting	reporting	NOUN
eistud-34060	30	16	directive	directive	NOUN
eistud-34060	30	17	and	and	CCONJ
eistud-34060	30	18	add	add	VERB
eistud-34060	30	19	value	value	NOUN
eistud-34060	30	20	to	to	ADP
eistud-34060	30	21	the	the	DET
eistud-34060	30	22	completeness	completeness	NOUN
eistud-34060	30	23	and	and	CCONJ
eistud-34060	30	24	transparency	transparency	NOUN
eistud-34060	30	25	of	of	ADP
eistud-34060	30	26	the	the	DET
eistud-34060	30	27	reporting	reporting	NOUN
eistud-34060	30	28	.	.	PUNCT
eistud-34060	31	1	according	accord	VERB
eistud-34060	31	2	to	to	ADP
eistud-34060	31	3	the	the	DET
eistud-34060	31	4	study	study	NOUN
eistud-34060	31	5	of	of	ADP
eistud-34060	31	6	the	the	DET
eistud-34060	31	7	european	european	PROPN
eistud-34060	31	8	commission	commission	PROPN
eistud-34060	31	9	on	on	ADP
eistud-34060	31	10	the	the	DET
eistud-34060	31	11	non	non	ADJ
eistud-34060	31	12	-	-	ADJ
eistud-34060	31	13	financial	financial	ADJ
eistud-34060	31	14	reporting	reporting	NOUN
eistud-34060	31	15	directive	directive	NOUN
eistud-34060	31	16	performed	perform	VERB
eistud-34060	31	17	in	in	ADP
eistud-34060	31	18	2020	2020	NUM
eistud-34060	31	19	noted	note	VERB
eistud-34060	31	20	“	"	PUNCT
eistud-34060	31	21	the	the	DET
eistud-34060	31	22	increased	increase	VERB
eistud-34060	31	23	awareness	awareness	NOUN
eistud-34060	31	24	and	and	CCONJ
eistud-34060	31	25	changes	change	NOUN
eistud-34060	31	26	in	in	ADP
eistud-34060	31	27	the	the	DET
eistud-34060	31	28	procedures	procedure	NOUN
eistud-34060	31	29	for	for	ADP
eistud-34060	31	30	reporting	reporting	NOUN
eistud-34060	31	31	and	and	CCONJ
eistud-34060	31	32	in	in	ADP
eistud-34060	31	33	policies	policy	NOUN
eistud-34060	31	34	as	as	ADV
eistud-34060	31	35	well	well	ADV
eistud-34060	31	36	as	as	ADP
eistud-34060	31	37	the	the	DET
eistud-34060	31	38	following	follow	VERB
eistud-34060	31	39	positive	positive	ADJ
eistud-34060	31	40	impacts	impact	NOUN
eistud-34060	31	41	associated	associate	VERB
eistud-34060	31	42	with	with	ADP
eistud-34060	31	43	the	the	DET
eistud-34060	31	44	nfrd	nfrd	NOUN
eistud-34060	31	45	:	:	PUNCT
eistud-34060	31	46	»	»	PUNCT
eistud-34060	31	47	positive	positive	ADJ
eistud-34060	31	48	feedback	feedback	NOUN
eistud-34060	31	49	from	from	ADP
eistud-34060	31	50	external	external	ADJ
eistud-34060	31	51	stakeholders	stakeholder	NOUN
eistud-34060	31	52	;	;	PUNCT
eistud-34060	31	53	»	»	PUNCT
eistud-34060	31	54	approval	approval	NOUN
eistud-34060	31	55	of	of	ADP
eistud-34060	31	56	the	the	DET
eistud-34060	31	57	materiality	materiality	NOUN
eistud-34060	31	58	matrix	matrix	NOUN
eistud-34060	31	59	by	by	ADP
eistud-34060	31	60	investors	investor	NOUN
eistud-34060	31	61	and	and	CCONJ
eistud-34060	31	62	extra	extra	ADJ
eistud-34060	31	63	-	-	ADJ
eistud-34060	31	64	financial	financial	ADJ
eistud-34060	31	65	rating	rating	NOUN
eistud-34060	31	66	agencies	agency	NOUN
eistud-34060	31	67	;	;	PUNCT
eistud-34060	31	68	»	»	PUNCT
eistud-34060	31	69	improvement	improvement	NOUN
eistud-34060	31	70	of	of	ADP
eistud-34060	31	71	brand	brand	NOUN
eistud-34060	31	72	image	image	NOUN
eistud-34060	31	73	among	among	ADP
eistud-34060	31	74	customers	customer	NOUN
eistud-34060	31	75	;	;	PUNCT
eistud-34060	31	76	»	»	PUNCT
eistud-34060	31	77	greater	great	ADJ
eistud-34060	31	78	visibility	visibility	NOUN
eistud-34060	31	79	among	among	ADP
eistud-34060	31	80	non	non	ADJ
eistud-34060	31	81	-	-	ADJ
eistud-34060	31	82	financial	financial	ADJ
eistud-34060	31	83	rating	rating	NOUN
eistud-34060	31	84	agencies	agency	NOUN
eistud-34060	31	85	;	;	PUNCT
eistud-34060	31	86	»	»	PUNCT
eistud-34060	31	87	inclusion	inclusion	NOUN
eistud-34060	31	88	of	of	ADP
eistud-34060	31	89	company	company	NOUN
eistud-34060	31	90	shares	share	NOUN
eistud-34060	31	91	in	in	ADP
eistud-34060	31	92	esg	esg	PROPN
eistud-34060	31	93	stock	stock	PROPN
eistud-34060	31	94	exchange	exchange	NOUN
eistud-34060	31	95	indices	index	NOUN
eistud-34060	31	96	;	;	PUNCT
eistud-34060	31	97	year	year	NOUN
eistud-34060	31	98	event	event	NOUN
eistud-34060	31	99	description	description	NOUN
eistud-34060	31	100	16.04.2013	16.04.2013	NUM
eistud-34060	31	101	legislative	legislative	ADJ
eistud-34060	31	102	proposal	proposal	NOUN
eistud-34060	31	103	for	for	ADP
eistud-34060	31	104	the	the	DET
eistud-34060	31	105	non	non	ADJ
eistud-34060	31	106	-	-	ADJ
eistud-34060	31	107	financial	financial	ADJ
eistud-34060	31	108	reporting	reporting	NOUN
eistud-34060	31	109	directive	directive	NOUN
eistud-34060	31	110	.	.	PUNCT
eistud-34060	32	1	15.04.2014	15.04.2014	NUM
eistud-34060	32	2	disclosure	disclosure	NOUN
eistud-34060	32	3	of	of	ADP
eistud-34060	32	4	non	non	ADJ
eistud-34060	32	5	-	-	ADJ
eistud-34060	32	6	financial	financial	ADJ
eistud-34060	32	7	and	and	CCONJ
eistud-34060	32	8	diversity	diversity	NOUN
eistud-34060	32	9	information	information	NOUN
eistud-34060	32	10	by	by	ADP
eistud-34060	32	11	large	large	ADJ
eistud-34060	32	12	companies	company	NOUN
eistud-34060	32	13	and	and	CCONJ
eistud-34060	32	14	groups	group	NOUN
eistud-34060	32	15	.	.	PUNCT
eistud-34060	33	1	22.10.2014	22.10.2014	NUM
eistud-34060	33	2	adoption	adoption	NOUN
eistud-34060	33	3	of	of	ADP
eistud-34060	33	4	the	the	DET
eistud-34060	33	5	non	non	ADJ
eistud-34060	33	6	-	-	ADJ
eistud-34060	33	7	financial	financial	ADJ
eistud-34060	33	8	reporting	reporting	NOUN
eistud-34060	33	9	directive	directive	NOUN
eistud-34060	33	10	.	.	PUNCT
eistud-34060	34	1	28.01.2015	28.01.2015	NUM
eistud-34060	34	2	public	public	ADJ
eistud-34060	34	3	consultation	consultation	NOUN
eistud-34060	34	4	on	on	ADP
eistud-34060	34	5	non	non	ADJ
eistud-34060	34	6	-	-	ADJ
eistud-34060	34	7	financial	financial	ADJ
eistud-34060	34	8	reporting	reporting	NOUN
eistud-34060	34	9	guidelines	guideline	NOUN
eistud-34060	34	10	.	.	PUNCT
eistud-34060	35	1	26.06.2017	26.06.2017	NUM
eistud-34060	35	2	guidelines	guideline	NOUN
eistud-34060	35	3	to	to	PART
eistud-34060	35	4	help	help	VERB
eistud-34060	35	5	companies	company	NOUN
eistud-34060	35	6	disclose	disclose	VERB
eistud-34060	35	7	environmental	environmental	ADJ
eistud-34060	35	8	and	and	CCONJ
eistud-34060	35	9	social	social	ADJ
eistud-34060	35	10	information	information	NOUN
eistud-34060	35	11	,	,	PUNCT
eistud-34060	35	12	not	not	PART
eistud-34060	35	13	mandatory	mandatory	ADJ
eistud-34060	35	14	and	and	CCONJ
eistud-34060	35	15	companies	company	NOUN
eistud-34060	35	16	may	may	AUX
eistud-34060	35	17	decide	decide	VERB
eistud-34060	35	18	to	to	PART
eistud-34060	35	19	use	use	VERB
eistud-34060	35	20	international	international	ADJ
eistud-34060	35	21	,	,	PUNCT
eistud-34060	35	22	european	european	ADJ
eistud-34060	35	23	or	or	CCONJ
eistud-34060	35	24	national	national	ADJ
eistud-34060	35	25	guidelines	guideline	NOUN
eistud-34060	35	26	according	accord	VERB
eistud-34060	35	27	to	to	ADP
eistud-34060	35	28	their	their	PRON
eistud-34060	35	29	own	own	ADJ
eistud-34060	35	30	characteristics	characteristic	NOUN
eistud-34060	35	31	or	or	CCONJ
eistud-34060	35	32	business	business	NOUN
eistud-34060	35	33	environment	environment	NOUN
eistud-34060	35	34	.	.	PUNCT
eistud-34060	36	1	20.02.2019	20.02.2019	NUM
eistud-34060	36	2	targeted	target	VERB
eistud-34060	36	3	consultation	consultation	NOUN
eistud-34060	36	4	on	on	ADP
eistud-34060	36	5	the	the	DET
eistud-34060	36	6	guidelines	guideline	NOUN
eistud-34060	36	7	on	on	ADP
eistud-34060	36	8	reporting	report	VERB
eistud-34060	36	9	climate	climate	NOUN
eistud-34060	36	10	-	-	PUNCT
eistud-34060	36	11	related	relate	VERB
eistud-34060	36	12	information	information	NOUN
eistud-34060	36	13	.	.	PUNCT
eistud-34060	37	1	18.06.2019	18.06.2019	NUM
eistud-34060	37	2	guidelines	guideline	NOUN
eistud-34060	37	3	on	on	ADP
eistud-34060	37	4	reporting	report	VERB
eistud-34060	37	5	climate	climate	NOUN
eistud-34060	37	6	-	-	PUNCT
eistud-34060	37	7	related	relate	VERB
eistud-34060	37	8	information	information	NOUN
eistud-34060	37	9	(	(	PUNCT
eistud-34060	37	10	new	new	ADJ
eistud-34060	37	11	supplement	supplement	NOUN
eistud-34060	37	12	to	to	ADP
eistud-34060	37	13	the	the	DET
eistud-34060	37	14	existing	exist	VERB
eistud-34060	37	15	guidelines	guideline	NOUN
eistud-34060	37	16	on	on	ADP
eistud-34060	37	17	non	non	ADJ
eistud-34060	37	18	-	-	ADJ
eistud-34060	37	19	financial	financial	ADJ
eistud-34060	37	20	reporting	reporting	NOUN
eistud-34060	37	21	,	,	PUNCT
eistud-34060	37	22	which	which	PRON
eistud-34060	37	23	remain	remain	VERB
eistud-34060	37	24	applicable	applicable	ADJ
eistud-34060	37	25	)	)	PUNCT
eistud-34060	37	26	.	.	PUNCT
eistud-34060	38	1	20.02.2020	20.02.2020	NUM
eistud-34060	38	2	public	public	ADJ
eistud-34060	38	3	consultation	consultation	NOUN
eistud-34060	38	4	on	on	ADP
eistud-34060	38	5	the	the	DET
eistud-34060	38	6	review	review	NOUN
eistud-34060	38	7	of	of	ADP
eistud-34060	38	8	the	the	DET
eistud-34060	38	9	non	non	ADJ
eistud-34060	38	10	-	-	ADJ
eistud-34060	38	11	financial	financial	ADJ
eistud-34060	38	12	reporting	reporting	NOUN
eistud-34060	38	13	directive	directive	NOUN
eistud-34060	38	14	.	.	PUNCT
eistud-34060	39	1	08.03.2021	08.03.2021	NOUN
eistud-34060	39	2	efrag	efrag	PROPN
eistud-34060	39	3	reports	report	NOUN
eistud-34060	39	4	on	on	ADP
eistud-34060	39	5	development	development	NOUN
eistud-34060	39	6	of	of	ADP
eistud-34060	39	7	eu	eu	PROPN
eistud-34060	39	8	sustainability	sustainability	NOUN
eistud-34060	39	9	reporting	report	VERB
eistud-34060	39	10	standard	standard	NOUN
eistud-34060	39	11	.	.	PUNCT
eistud-34060	40	1	21.04.2021	21.04.2021	NUM
eistud-34060	40	2	proposal	proposal	NOUN
eistud-34060	40	3	for	for	ADP
eistud-34060	40	4	a	a	DET
eistud-34060	40	5	corporate	corporate	ADJ
eistud-34060	40	6	sustainability	sustainability	NOUN
eistud-34060	40	7	reporting	report	VERB
eistud-34060	40	8	directive	directive	NOUN
eistud-34060	40	9	(	(	PUNCT
eistud-34060	40	10	csrd	csrd	NOUN
eistud-34060	40	11	)	)	PUNCT
eistud-34060	40	12	to	to	PART
eistud-34060	40	13	amend	amend	VERB
eistud-34060	40	14	the	the	DET
eistud-34060	40	15	existing	exist	VERB
eistud-34060	40	16	reporting	reporting	NOUN
eistud-34060	40	17	requirements	requirement	NOUN
eistud-34060	40	18	of	of	ADP
eistud-34060	40	19	the	the	DET
eistud-34060	40	20	nfrd	nfrd	NOUN
eistud-34060	40	21	.	.	PUNCT
eistud-34060	41	1	22.02.2022	22.02.2022	NOUN
eistud-34060	41	2	political	political	ADJ
eistud-34060	41	3	agreement	agreement	NOUN
eistud-34060	41	4	by	by	ADP
eistud-34060	41	5	the	the	DET
eistud-34060	41	6	european	european	ADJ
eistud-34060	41	7	parliament	parliament	PROPN
eistud-34060	41	8	and	and	CCONJ
eistud-34060	41	9	the	the	DET
eistud-34060	41	10	council	council	NOUN
eistud-34060	41	11	on	on	ADP
eistud-34060	41	12	the	the	DET
eistud-34060	41	13	corporate	corporate	ADJ
eistud-34060	41	14	sustainability	sustainability	NOUN
eistud-34060	41	15	reporting	report	VERB
eistud-34060	41	16	directive	directive	NOUN
eistud-34060	41	17	(	(	PUNCT
eistud-34060	41	18	csrd	csrd	NOUN
eistud-34060	41	19	)	)	PUNCT
eistud-34060	41	20	.	.	PUNCT
eistud-34060	42	1	23.11.2022	23.11.2022	PROPN
eistud-34060	42	2	first	first	ADV
eistud-34060	42	3	set	set	NOUN
eistud-34060	42	4	of	of	ADP
eistud-34060	42	5	draft	draft	NOUN
eistud-34060	42	6	eu	eu	PROPN
eistud-34060	42	7	sustainability	sustainability	NOUN
eistud-34060	42	8	reporting	reporting	NOUN
eistud-34060	42	9	standards	standard	NOUN
eistud-34060	42	10	adopted	adopt	VERB
eistud-34060	42	11	by	by	ADP
eistud-34060	42	12	efrag	efrag	NOUN
eistud-34060	42	13	.	.	PUNCT
eistud-34060	43	1	28.11.2022	28.11.2022	NUM
eistud-34060	43	2	final	final	ADJ
eistud-34060	43	3	green	green	ADJ
eistud-34060	43	4	light	light	NOUN
eistud-34060	43	5	of	of	ADP
eistud-34060	43	6	the	the	DET
eistud-34060	43	7	council	council	NOUN
eistud-34060	43	8	to	to	ADP
eistud-34060	43	9	the	the	DET
eistud-34060	43	10	corporate	corporate	ADJ
eistud-34060	43	11	sustainability	sustainability	NOUN
eistud-34060	43	12	reporting	report	VERB
eistud-34060	43	13	directive	directive	NOUN
eistud-34060	43	14	(	(	PUNCT
eistud-34060	43	15	csrd	csrd	NOUN
eistud-34060	43	16	)	)	PUNCT
eistud-34060	43	17	.	.	PUNCT
eistud-34060	44	1	table	table	NOUN
eistud-34060	44	2	1	1	NUM
eistud-34060	44	3	policy	policy	NOUN
eistud-34060	44	4	making	make	VERB
eistud-34060	44	5	timeline	timeline	NOUN
eistud-34060	44	6	and	and	CCONJ
eistud-34060	44	7	events	event	NOUN
eistud-34060	44	8	of	of	ADP
eistud-34060	44	9	the	the	DET
eistud-34060	44	10	non	non	ADJ
eistud-34060	44	11	-	-	ADJ
eistud-34060	44	12	financial	financial	ADJ
eistud-34060	44	13	reporting	reporting	NOUN
eistud-34060	44	14	in	in	ADP
eistud-34060	44	15	the	the	DET
eistud-34060	44	16	eu	eu	PROPN
eistud-34060	44	17	source	source	NOUN
eistud-34060	44	18	:	:	PUNCT
eistud-34060	44	19	prepared	prepare	VERB
eistud-34060	44	20	by	by	ADP
eistud-34060	44	21	authors	author	NOUN
eistud-34060	44	22	basis	basis	VERB
eistud-34060	44	23	the	the	DET
eistud-34060	44	24	data	datum	NOUN
eistud-34060	44	25	from	from	ADP
eistud-34060	44	26	an	an	DET
eistud-34060	44	27	official	official	ADJ
eistud-34060	44	28	website	website	NOUN
eistud-34060	44	29	of	of	ADP
eistud-34060	44	30	the	the	DET
eistud-34060	44	31	eu	eu	PROPN
eistud-34060	44	32	201	201	NUM
eistud-34060	44	33	european	european	ADJ
eistud-34060	44	34	integrat	integrat	NOUN
eistud-34060	44	35	ion	ion	NOUN
eistud-34060	44	36	studies	study	NOUN
eistud-34060	44	37	2023/17	2023/17	NUM
eistud-34060	44	38	nfrd	nfrd	ADJ
eistud-34060	44	39	csrd	csrd	NOUN
eistud-34060	44	40	for	for	ADP
eistud-34060	44	41	whom	whom	PRON
eistud-34060	44	42	large	large	ADJ
eistud-34060	44	43	public	public	ADJ
eistud-34060	44	44	interest	interest	NOUN
eistud-34060	44	45	entities	entity	NOUN
eistud-34060	44	46	with	with	ADP
eistud-34060	44	47	more	more	ADJ
eistud-34060	44	48	than	than	ADP
eistud-34060	44	49	500	500	NUM
eistud-34060	44	50	employees	employee	NOUN
eistud-34060	44	51	:	:	PUNCT
eistud-34060	44	52	listed	list	VERB
eistud-34060	44	53	companies	company	NOUN
eistud-34060	44	54	,	,	PUNCT
eistud-34060	44	55	banks	bank	NOUN
eistud-34060	44	56	,	,	PUNCT
eistud-34060	44	57	and	and	CCONJ
eistud-34060	44	58	insurance	insurance	NOUN
eistud-34060	44	59	companies	company	NOUN
eistud-34060	44	60	.	.	PUNCT
eistud-34060	45	1	approximately	approximately	ADV
eistud-34060	45	2	11,600	11,600	NUM
eistud-34060	45	3	companies	company	NOUN
eistud-34060	45	4	all	all	DET
eistud-34060	45	5	large	large	ADJ
eistud-34060	45	6	companies	company	NOUN
eistud-34060	45	7	matching	match	VERB
eistud-34060	45	8	2	2	NUM
eistud-34060	45	9	out	out	ADP
eistud-34060	45	10	of	of	ADP
eistud-34060	45	11	3	3	NUM
eistud-34060	45	12	of	of	ADP
eistud-34060	45	13	the	the	DET
eistud-34060	45	14	below	below	ADJ
eistud-34060	45	15	characteristics	characteristic	NOUN
eistud-34060	45	16	:	:	PUNCT
eistud-34060	45	17	>	>	X
eistud-34060	45	18	250	250	NUM
eistud-34060	45	19	employees	employee	NOUN
eistud-34060	45	20	and/or	and/or	CCONJ
eistud-34060	45	21	,	,	PUNCT
eistud-34060	45	22	>	>	X
eistud-34060	45	23	€	€	SYM
eistud-34060	45	24	40	40	NUM
eistud-34060	45	25	-	-	PUNCT
eistud-34060	45	26	million	million	NUM
eistud-34060	45	27	turnover	turnover	NOUN
eistud-34060	45	28	and/or	and/or	ADV
eistud-34060	45	29	,	,	PUNCT
eistud-34060	45	30	>	>	X
eistud-34060	45	31	€	€	SYM
eistud-34060	45	32	20	20	NUM
eistud-34060	45	33	-	-	PUNCT
eistud-34060	45	34	million	million	NUM
eistud-34060	45	35	total	total	ADJ
eistud-34060	45	36	assets	asset	NOUN
eistud-34060	45	37	listed	list	VERB
eistud-34060	45	38	companies	company	NOUN
eistud-34060	45	39	approximately	approximately	ADV
eistud-34060	45	40	49,500	49,500	NUM
eistud-34060	45	41	companies	company	NOUN
eistud-34060	45	42	when	when	SCONJ
eistud-34060	45	43	2018	2018	NUM
eistud-34060	45	44	-	-	SYM
eistud-34060	45	45	2022	2022	NUM
eistud-34060	45	46	2023-	2023-	NUM
eistud-34060	45	47	…	…	PUNCT
eistud-34060	45	48	.	.	PUNCT
eistud-34060	46	1	reporting	reporting	NOUN
eistud-34060	46	2	requirements	requirement	NOUN
eistud-34060	46	3	environmental	environmental	ADJ
eistud-34060	46	4	protection	protection	NOUN
eistud-34060	46	5	,	,	PUNCT
eistud-34060	46	6	social	social	ADJ
eistud-34060	46	7	responsibility	responsibility	NOUN
eistud-34060	46	8	and	and	CCONJ
eistud-34060	46	9	treatment	treatment	NOUN
eistud-34060	46	10	of	of	ADP
eistud-34060	46	11	employees	employee	NOUN
eistud-34060	46	12	,	,	PUNCT
eistud-34060	46	13	respect	respect	NOUN
eistud-34060	46	14	for	for	ADP
eistud-34060	46	15	human	human	ADJ
eistud-34060	46	16	rights	right	NOUN
eistud-34060	46	17	,	,	PUNCT
eistud-34060	46	18	anti	anti	ADJ
eistud-34060	46	19	-	-	NOUN
eistud-34060	46	20	corruption	corruption	NOUN
eistud-34060	46	21	and	and	CCONJ
eistud-34060	46	22	bribery	bribery	NOUN
eistud-34060	46	23	,	,	PUNCT
eistud-34060	46	24	diversity	diversity	NOUN
eistud-34060	46	25	on	on	ADP
eistud-34060	46	26	company	company	NOUN
eistud-34060	46	27	boards	board	NOUN
eistud-34060	46	28	(	(	PUNCT
eistud-34060	46	29	in	in	ADP
eistud-34060	46	30	terms	term	NOUN
eistud-34060	46	31	of	of	ADP
eistud-34060	46	32	age	age	NOUN
eistud-34060	46	33	,	,	PUNCT
eistud-34060	46	34	gender	gender	NOUN
eistud-34060	46	35	,	,	PUNCT
eistud-34060	46	36	educational	educational	ADJ
eistud-34060	46	37	and	and	CCONJ
eistud-34060	46	38	professional	professional	ADJ
eistud-34060	46	39	background	background	NOUN
eistud-34060	46	40	)	)	PUNCT
eistud-34060	46	41	nfrd	nfrd	VERB
eistud-34060	46	42	+	+	ADJ
eistud-34060	46	43	additional	additional	ADJ
eistud-34060	46	44	requirements	requirement	NOUN
eistud-34060	46	45	:	:	PUNCT
eistud-34060	46	46	double	double	ADJ
eistud-34060	46	47	materiality	materiality	NOUN
eistud-34060	46	48	concept	concept	NOUN
eistud-34060	46	49	–	–	PUNCT
eistud-34060	46	50	reporting	report	VERB
eistud-34060	46	51	on	on	ADP
eistud-34060	46	52	both	both	CCONJ
eistud-34060	46	53	the	the	DET
eistud-34060	46	54	impact	impact	NOUN
eistud-34060	46	55	the	the	DET
eistud-34060	46	56	company	company	NOUN
eistud-34060	46	57	has	have	VERB
eistud-34060	46	58	on	on	ADP
eistud-34060	46	59	society	society	NOUN
eistud-34060	46	60	and	and	CCONJ
eistud-34060	46	61	the	the	DET
eistud-34060	46	62	environment	environment	NOUN
eistud-34060	46	63	and	and	CCONJ
eistud-34060	46	64	the	the	DET
eistud-34060	46	65	sustainability	sustainability	NOUN
eistud-34060	46	66	risks	risk	VERB
eistud-34060	46	67	the	the	DET
eistud-34060	46	68	company	company	NOUN
eistud-34060	46	69	experiences	experience	NOUN
eistud-34060	46	70	(	(	PUNCT
eistud-34060	46	71	e.g.	e.g.	ADV
eistud-34060	46	72	,	,	PUNCT
eistud-34060	46	73	due	due	ADP
eistud-34060	46	74	to	to	ADP
eistud-34060	46	75	climate	climate	NOUN
eistud-34060	46	76	change	change	NOUN
eistud-34060	46	77	and	and	CCONJ
eistud-34060	46	78	scarcity	scarcity	NOUN
eistud-34060	46	79	of	of	ADP
eistud-34060	46	80	resources	resource	NOUN
eistud-34060	46	81	)	)	PUNCT
eistud-34060	46	82	,	,	PUNCT
eistud-34060	46	83	formulating	formulate	VERB
eistud-34060	46	84	long	long	ADJ
eistud-34060	46	85	-	-	PUNCT
eistud-34060	46	86	term	term	NOUN
eistud-34060	46	87	environmental	environmental	ADJ
eistud-34060	46	88	,	,	PUNCT
eistud-34060	46	89	social	social	ADJ
eistud-34060	46	90	,	,	PUNCT
eistud-34060	46	91	and	and	CCONJ
eistud-34060	46	92	governance	governance	NOUN
eistud-34060	46	93	(	(	PUNCT
eistud-34060	46	94	esg	esg	NOUN
eistud-34060	46	95	)	)	PUNCT
eistud-34060	46	96	objectives	objective	NOUN
eistud-34060	46	97	and	and	CCONJ
eistud-34060	46	98	policies	policy	NOUN
eistud-34060	46	99	,	,	PUNCT
eistud-34060	46	100	due	due	ADJ
eistud-34060	46	101	diligence	diligence	NOUN
eistud-34060	46	102	on	on	ADP
eistud-34060	46	103	its	its	PRON
eistud-34060	46	104	operation	operation	NOUN
eistud-34060	46	105	and	and	CCONJ
eistud-34060	46	106	supply	supply	NOUN
eistud-34060	46	107	chain	chain	NOUN
eistud-34060	46	108	,	,	PUNCT
eistud-34060	46	109	disclosure	disclosure	NOUN
eistud-34060	46	110	of	of	ADP
eistud-34060	46	111	information	information	NOUN
eistud-34060	46	112	relating	relate	VERB
eistud-34060	46	113	to	to	ADP
eistud-34060	46	114	intangibles	intangible	NOUN
eistud-34060	46	115	(	(	PUNCT
eistud-34060	46	116	social	social	ADJ
eistud-34060	46	117	,	,	PUNCT
eistud-34060	46	118	human	human	ADJ
eistud-34060	46	119	,	,	PUNCT
eistud-34060	46	120	and	and	CCONJ
eistud-34060	46	121	intellectual	intellectual	ADJ
eistud-34060	46	122	capital	capital	NOUN
eistud-34060	46	123	)	)	PUNCT
eistud-34060	46	124	,	,	PUNCT
eistud-34060	46	125	reporting	report	VERB
eistud-34060	46	126	in	in	ADP
eistud-34060	46	127	line	line	NOUN
eistud-34060	46	128	with	with	ADP
eistud-34060	46	129	the	the	DET
eistud-34060	46	130	sustainable	sustainable	ADJ
eistud-34060	46	131	finance	finance	NOUN
eistud-34060	46	132	disclosure	disclosure	NOUN
eistud-34060	46	133	regulation	regulation	NOUN
eistud-34060	46	134	(	(	PUNCT
eistud-34060	46	135	sfdr	sfdr	NOUN
eistud-34060	46	136	)	)	PUNCT
eistud-34060	46	137	and	and	CCONJ
eistud-34060	46	138	the	the	DET
eistud-34060	46	139	eu	eu	PROPN
eistud-34060	46	140	taxonomy	taxonomy	NOUN
eistud-34060	46	141	regulation	regulation	NOUN
eistud-34060	46	142	,	,	PUNCT
eistud-34060	46	143	integrated	integrate	VERB
eistud-34060	46	144	reporting	reporting	NOUN
eistud-34060	46	145	and	and	CCONJ
eistud-34060	46	146	mandatory	mandatory	ADJ
eistud-34060	46	147	external	external	ADJ
eistud-34060	46	148	assurance	assurance	NOUN
eistud-34060	46	149	reporting	reporting	NOUN
eistud-34060	46	150	format	format	NOUN
eistud-34060	46	151	not	not	PART
eistud-34060	46	152	set	set	VERB
eistud-34060	46	153	–	–	PUNCT
eistud-34060	46	154	mainly	mainly	ADV
eistud-34060	46	155	online	online	ADJ
eistud-34060	46	156	,	,	PUNCT
eistud-34060	46	157	pdf	pdf	NOUN
eistud-34060	46	158	european	european	ADJ
eistud-34060	46	159	single	single	ADJ
eistud-34060	46	160	electronic	electronic	ADJ
eistud-34060	46	161	format	format	NOUN
eistud-34060	46	162	table	table	NOUN
eistud-34060	46	163	2	2	NUM
eistud-34060	46	164	main	main	ADJ
eistud-34060	46	165	differences	difference	NOUN
eistud-34060	46	166	between	between	ADP
eistud-34060	46	167	the	the	DET
eistud-34060	46	168	nfrd	nfrd	NOUN
eistud-34060	46	169	and	and	CCONJ
eistud-34060	46	170	the	the	DET
eistud-34060	46	171	csrd	csrd	NOUN
eistud-34060	46	172	source	source	NOUN
eistud-34060	46	173	:	:	PUNCT
eistud-34060	46	174	prepared	prepare	VERB
eistud-34060	46	175	by	by	ADP
eistud-34060	46	176	authors	author	NOUN
eistud-34060	46	177	basis	basis	VERB
eistud-34060	46	178	the	the	DET
eistud-34060	46	179	data	datum	NOUN
eistud-34060	46	180	from	from	ADP
eistud-34060	46	181	website	website	NOUN
eistud-34060	46	182	of	of	ADP
eistud-34060	46	183	the	the	DET
eistud-34060	46	184	cpmview	cpmview	NOUN
eistud-34060	46	185	»	»	PUNCT
eistud-34060	46	186	expansion	expansion	NOUN
eistud-34060	46	187	of	of	ADP
eistud-34060	46	188	the	the	DET
eistud-34060	46	189	investor	investor	NOUN
eistud-34060	46	190	base	base	NOUN
eistud-34060	46	191	with	with	ADP
eistud-34060	46	192	better	well	ADJ
eistud-34060	46	193	access	access	NOUN
eistud-34060	46	194	to	to	ADP
eistud-34060	46	195	investors	investor	NOUN
eistud-34060	46	196	and	and	CCONJ
eistud-34060	46	197	asset	asset	NOUN
eistud-34060	46	198	funds	fund	NOUN
eistud-34060	46	199	;	;	PUNCT
eistud-34060	46	200	»	»	PUNCT
eistud-34060	46	201	specialising	specialise	VERB
eistud-34060	46	202	in	in	ADP
eistud-34060	46	203	green	green	ADJ
eistud-34060	46	204	assets	asset	NOUN
eistud-34060	46	205	and	and	CCONJ
eistud-34060	46	206	investments	investment	NOUN
eistud-34060	46	207	responding	respond	VERB
eistud-34060	46	208	to	to	ADP
eistud-34060	46	209	esg	esg	PROPN
eistud-34060	46	210	criteria	criterion	NOUN
eistud-34060	46	211	;	;	PUNCT
eistud-34060	46	212	»	»	PUNCT
eistud-34060	46	213	enhanced	enhance	VERB
eistud-34060	46	214	backward	backward	ADJ
eistud-34060	46	215	integration	integration	NOUN
eistud-34060	46	216	;	;	PUNCT
eistud-34060	46	217	»	»	PUNCT
eistud-34060	46	218	more	more	ADJ
eistud-34060	46	219	information	information	NOUN
eistud-34060	46	220	exchanges	exchange	NOUN
eistud-34060	46	221	within	within	ADP
eistud-34060	46	222	the	the	DET
eistud-34060	46	223	supply	supply	NOUN
eistud-34060	46	224	chain	chain	NOUN
eistud-34060	46	225	;	;	PUNCT
eistud-34060	46	226	and	and	CCONJ
eistud-34060	46	227	,	,	PUNCT
eistud-34060	46	228	»	»	PUNCT
eistud-34060	46	229	increased	increase	VERB
eistud-34060	46	230	non	non	ADJ
eistud-34060	46	231	-	-	ADJ
eistud-34060	46	232	financial	financial	ADJ
eistud-34060	46	233	data	datum	NOUN
eistud-34060	46	234	flows	flow	NOUN
eistud-34060	46	235	from	from	ADP
eistud-34060	46	236	subsidiaries	subsidiary	NOUN
eistud-34060	46	237	abroad	abroad	ADV
eistud-34060	46	238	”	"	PUNCT
eistud-34060	46	239	.	.	PUNCT
eistud-34060	47	1	(	(	PUNCT
eistud-34060	47	2	eu	eu	PROPN
eistud-34060	47	3	commission	commission	PROPN
eistud-34060	47	4	study	study	PROPN
eistud-34060	47	5	,	,	PUNCT
eistud-34060	47	6	2020	2020	NUM
eistud-34060	47	7	)	)	PUNCT
eistud-34060	47	8	.	.	PUNCT
eistud-34060	48	1	however	however	ADV
eistud-34060	48	2	,	,	PUNCT
eistud-34060	48	3	the	the	DET
eistud-34060	48	4	following	follow	VERB
eistud-34060	48	5	“	"	PUNCT
eistud-34060	48	6	several	several	ADJ
eistud-34060	48	7	negative	negative	ADJ
eistud-34060	48	8	impacts	impact	NOUN
eistud-34060	48	9	were	be	AUX
eistud-34060	48	10	also	also	ADV
eistud-34060	48	11	observed	observe	VERB
eistud-34060	48	12	:	:	PUNCT
eistud-34060	48	13	»	»	PUNCT
eistud-34060	48	14	additional	additional	ADJ
eistud-34060	48	15	overlaps	overlap	NOUN
eistud-34060	48	16	with	with	ADP
eistud-34060	48	17	other	other	ADJ
eistud-34060	48	18	reports	report	NOUN
eistud-34060	48	19	(	(	PUNCT
eistud-34060	48	20	i.e.	i.e.	X
eistud-34060	48	21	information	information	NOUN
eistud-34060	48	22	reported	report	VERB
eistud-34060	48	23	,	,	PUNCT
eistud-34060	48	24	deadlines	deadline	NOUN
eistud-34060	48	25	)	)	PUNCT
eistud-34060	48	26	;	;	PUNCT
eistud-34060	48	27	»	»	PUNCT
eistud-34060	48	28	reporting	report	VERB
eistud-34060	48	29	at	at	ADP
eistud-34060	48	30	the	the	DET
eistud-34060	48	31	group	group	NOUN
eistud-34060	48	32	level	level	NOUN
eistud-34060	48	33	led	lead	VERB
eistud-34060	48	34	to	to	ADP
eistud-34060	48	35	the	the	DET
eistud-34060	48	36	mandatory	mandatory	ADJ
eistud-34060	48	37	inclusion	inclusion	NOUN
eistud-34060	48	38	of	of	ADP
eistud-34060	48	39	data	datum	NOUN
eistud-34060	48	40	of	of	ADP
eistud-34060	48	41	all	all	DET
eistud-34060	48	42	subsidiaries	subsidiary	NOUN
eistud-34060	48	43	,	,	PUNCT
eistud-34060	48	44	raising	raise	VERB
eistud-34060	48	45	the	the	DET
eistud-34060	48	46	costs	cost	NOUN
eistud-34060	48	47	to	to	PART
eistud-34060	48	48	generate	generate	VERB
eistud-34060	48	49	and	and	CCONJ
eistud-34060	48	50	align	align	VERB
eistud-34060	48	51	data	datum	NOUN
eistud-34060	48	52	within	within	ADP
eistud-34060	48	53	several	several	ADJ
eistud-34060	48	54	companies	company	NOUN
eistud-34060	48	55	(	(	PUNCT
eistud-34060	48	56	which	which	PRON
eistud-34060	48	57	were	be	AUX
eistud-34060	48	58	not	not	PART
eistud-34060	48	59	subject	subject	ADJ
eistud-34060	48	60	to	to	ADP
eistud-34060	48	61	mandatory	mandatory	ADJ
eistud-34060	48	62	reporting	reporting	NOUN
eistud-34060	48	63	)	)	PUNCT
eistud-34060	48	64	;	;	PUNCT
eistud-34060	48	65	»	»	PUNCT
eistud-34060	48	66	added	add	VERB
eistud-34060	48	67	bureaucratic	bureaucratic	ADJ
eistud-34060	48	68	effort	effort	NOUN
eistud-34060	48	69	with	with	ADP
eistud-34060	48	70	regard	regard	NOUN
eistud-34060	48	71	to	to	ADP
eistud-34060	48	72	(	(	PUNCT
eistud-34060	48	73	process	process	NOUN
eistud-34060	48	74	)	)	PUNCT
eistud-34060	48	75	documentation	documentation	NOUN
eistud-34060	48	76	in	in	ADP
eistud-34060	48	77	order	order	NOUN
eistud-34060	48	78	to	to	PART
eistud-34060	48	79	fulfil	fulfil	VERB
eistud-34060	48	80	the	the	DET
eistud-34060	48	81	auditor	auditor	NOUN
eistud-34060	48	82	’s	’s	PART
eistud-34060	48	83	requirements	requirement	NOUN
eistud-34060	48	84	;	;	PUNCT
eistud-34060	48	85	and	and	CCONJ
eistud-34060	48	86	,	,	PUNCT
eistud-34060	48	87	complications	complication	NOUN
eistud-34060	48	88	for	for	ADP
eistud-34060	48	89	operational	operational	ADJ
eistud-34060	48	90	activities	activity	NOUN
eistud-34060	48	91	,	,	PUNCT
eistud-34060	48	92	administrative	administrative	ADJ
eistud-34060	48	93	burdens	burden	NOUN
eistud-34060	48	94	and	and	CCONJ
eistud-34060	48	95	higher	high	ADJ
eistud-34060	48	96	compliance	compliance	NOUN
eistud-34060	48	97	costs	cost	NOUN
eistud-34060	48	98	”	"	PUNCT
eistud-34060	48	99	.	.	PUNCT
eistud-34060	49	1	(	(	PUNCT
eistud-34060	49	2	eu	eu	PROPN
eistud-34060	49	3	commission	commission	PROPN
eistud-34060	49	4	study	study	PROPN
eistud-34060	49	5	,	,	PUNCT
eistud-34060	49	6	2020	2020	NUM
eistud-34060	49	7	)	)	PUNCT
eistud-34060	49	8	.	.	PUNCT
eistud-34060	50	1	european	european	ADJ
eistud-34060	50	2	integrat	integrat	NOUN
eistud-34060	50	3	ion	ion	NOUN
eistud-34060	50	4	studies2023/17	studies2023/17	NOUN
eistud-34060	50	5	202	202	NUM
eistud-34060	50	6	the	the	DET
eistud-34060	50	7	eu	eu	PROPN
eistud-34060	50	8	study	study	NOUN
eistud-34060	50	9	also	also	ADV
eistud-34060	50	10	revealed	reveal	VERB
eistud-34060	50	11	that	that	SCONJ
eistud-34060	50	12	most	most	ADJ
eistud-34060	50	13	companies	company	NOUN
eistud-34060	50	14	“	"	PUNCT
eistud-34060	50	15	confirmed	confirm	VERB
eistud-34060	50	16	to	to	PART
eistud-34060	50	17	have	have	VERB
eistud-34060	50	18	a	a	DET
eistud-34060	50	19	limited	limited	ADJ
eistud-34060	50	20	or	or	CCONJ
eistud-34060	50	21	reasonable	reasonable	ADJ
eistud-34060	50	22	assurance	assurance	NOUN
eistud-34060	50	23	engagement	engagement	NOUN
eistud-34060	50	24	on	on	ADP
eistud-34060	50	25	the	the	DET
eistud-34060	50	26	non	non	ADJ
eistud-34060	50	27	-	-	ADJ
eistud-34060	50	28	financial	financial	ADJ
eistud-34060	50	29	statement	statement	NOUN
eistud-34060	50	30	”	"	PUNCT
eistud-34060	50	31	(	(	PUNCT
eistud-34060	50	32	eu	eu	PROPN
eistud-34060	50	33	study	study	PROPN
eistud-34060	50	34	,	,	PUNCT
eistud-34060	50	35	2020	2020	NUM
eistud-34060	50	36	)	)	PUNCT
eistud-34060	50	37	.	.	PUNCT
eistud-34060	51	1	companies	company	NOUN
eistud-34060	51	2	also	also	ADV
eistud-34060	51	3	seemed	seem	VERB
eistud-34060	51	4	to	to	PART
eistud-34060	51	5	have	have	VERB
eistud-34060	51	6	issues	issue	NOUN
eistud-34060	51	7	with	with	ADP
eistud-34060	51	8	determining	determine	VERB
eistud-34060	51	9	the	the	DET
eistud-34060	51	10	materiality	materiality	NOUN
eistud-34060	51	11	of	of	ADP
eistud-34060	51	12	concept	concept	NOUN
eistud-34060	51	13	while	while	SCONJ
eistud-34060	51	14	defining	define	VERB
eistud-34060	51	15	what	what	PRON
eistud-34060	51	16	is	be	AUX
eistud-34060	51	17	worth	worth	ADJ
eistud-34060	51	18	reporting	reporting	NOUN
eistud-34060	51	19	,	,	PUNCT
eistud-34060	51	20	which	which	PRON
eistud-34060	51	21	is	be	AUX
eistud-34060	51	22	also	also	ADV
eistud-34060	51	23	confirmed	confirm	VERB
eistud-34060	51	24	by	by	ADP
eistud-34060	51	25	review	review	NOUN
eistud-34060	51	26	of	of	ADP
eistud-34060	51	27	literature	literature	NOUN
eistud-34060	51	28	and	and	CCONJ
eistud-34060	51	29	numerous	numerous	ADJ
eistud-34060	51	30	scientific	scientific	ADJ
eistud-34060	51	31	articles	article	NOUN
eistud-34060	51	32	as	as	ADP
eistud-34060	51	33	“	"	PUNCT
eistud-34060	51	34	on	on	ADP
eistud-34060	51	35	the	the	DET
eistud-34060	51	36	need	need	NOUN
eistud-34060	51	37	to	to	PART
eistud-34060	51	38	enhance	enhance	VERB
eistud-34060	51	39	a	a	DET
eistud-34060	51	40	double	double	ADJ
eistud-34060	51	41	-	-	PUNCT
eistud-34060	51	42	materiality	materiality	NOUN
eistud-34060	51	43	perspective	perspective	NOUN
eistud-34060	51	44	”	"	PUNCT
eistud-34060	51	45	(	(	PUNCT
eistud-34060	51	46	fiandrino	fiandrino	NOUN
eistud-34060	51	47	et	et	PROPN
eistud-34060	51	48	al	al	PROPN
eistud-34060	51	49	.	.	PROPN
eistud-34060	51	50	,	,	PUNCT
eistud-34060	51	51	2022	2022	NUM
eistud-34060	51	52	)	)	PUNCT
eistud-34060	51	53	.	.	PUNCT
eistud-34060	52	1	the	the	DET
eistud-34060	52	2	eu	eu	PROPN
eistud-34060	52	3	study	study	PROPN
eistud-34060	52	4	also	also	ADV
eistud-34060	52	5	concluded	conclude	VERB
eistud-34060	52	6	that	that	SCONJ
eistud-34060	52	7	“	"	PUNCT
eistud-34060	52	8	the	the	DET
eistud-34060	52	9	value	value	NOUN
eistud-34060	52	10	of	of	ADP
eistud-34060	52	11	reporting	report	VERB
eistud-34060	52	12	non	non	ADJ
eistud-34060	52	13	-	-	ADJ
eistud-34060	52	14	financial	financial	ADJ
eistud-34060	52	15	matters	matter	NOUN
eistud-34060	52	16	is	be	AUX
eistud-34060	52	17	very	very	ADV
eistud-34060	52	18	clear	clear	ADJ
eistud-34060	52	19	to	to	ADP
eistud-34060	52	20	some	some	DET
eistud-34060	52	21	companies	company	NOUN
eistud-34060	52	22	but	but	CCONJ
eistud-34060	52	23	less	less	ADV
eistud-34060	52	24	so	so	ADV
eistud-34060	52	25	to	to	ADP
eistud-34060	52	26	others	other	NOUN
eistud-34060	52	27	”	"	PUNCT
eistud-34060	52	28	and	and	CCONJ
eistud-34060	52	29	in	in	ADP
eistud-34060	52	30	several	several	ADJ
eistud-34060	52	31	cases	case	NOUN
eistud-34060	52	32	the	the	DET
eistud-34060	52	33	reporting	reporting	NOUN
eistud-34060	52	34	is	be	AUX
eistud-34060	52	35	not	not	PART
eistud-34060	52	36	initiated	initiate	VERB
eistud-34060	52	37	by	by	ADP
eistud-34060	52	38	company	company	NOUN
eistud-34060	52	39	but	but	CCONJ
eistud-34060	52	40	demanded	demand	VERB
eistud-34060	52	41	by	by	ADP
eistud-34060	52	42	stakeholders	stakeholder	NOUN
eistud-34060	52	43	.	.	PUNCT
eistud-34060	53	1	all	all	DET
eistud-34060	53	2	these	these	DET
eistud-34060	53	3	shortcomings	shortcoming	NOUN
eistud-34060	53	4	are	be	AUX
eistud-34060	53	5	hoped	hope	VERB
eistud-34060	53	6	to	to	PART
eistud-34060	53	7	be	be	AUX
eistud-34060	53	8	addressed	address	VERB
eistud-34060	53	9	by	by	ADP
eistud-34060	53	10	the	the	DET
eistud-34060	53	11	adoption	adoption	NOUN
eistud-34060	53	12	of	of	ADP
eistud-34060	53	13	the	the	DET
eistud-34060	53	14	csrd	csrd	NOUN
eistud-34060	53	15	.	.	PUNCT
eistud-34060	54	1	the	the	DET
eistud-34060	54	2	csrd	csrd	NOUN
eistud-34060	54	3	also	also	ADV
eistud-34060	54	4	fancies	fancy	VERB
eistud-34060	54	5	the	the	DET
eistud-34060	54	6	adoption	adoption	NOUN
eistud-34060	54	7	of	of	ADP
eistud-34060	54	8	eu	eu	PROPN
eistud-34060	54	9	sustainability	sustainability	NOUN
eistud-34060	54	10	reporting	reporting	NOUN
eistud-34060	54	11	standards	standard	NOUN
eistud-34060	54	12	.	.	PUNCT
eistud-34060	55	1	the	the	DET
eistud-34060	55	2	draft	draft	NOUN
eistud-34060	55	3	standards	standard	NOUN
eistud-34060	55	4	are	be	AUX
eistud-34060	55	5	currently	currently	ADV
eistud-34060	55	6	developed	develop	VERB
eistud-34060	55	7	by	by	ADP
eistud-34060	55	8	the	the	DET
eistud-34060	55	9	european	european	PROPN
eistud-34060	55	10	financial	financial	PROPN
eistud-34060	55	11	reporting	reporting	NOUN
eistud-34060	55	12	advisory	advisory	ADJ
eistud-34060	55	13	group	group	NOUN
eistud-34060	55	14	(	(	PUNCT
eistud-34060	55	15	efrag	efrag	NOUN
eistud-34060	55	16	)	)	PUNCT
eistud-34060	55	17	.	.	PUNCT
eistud-34060	56	1	the	the	DET
eistud-34060	56	2	standards	standard	NOUN
eistud-34060	56	3	based	base	VERB
eistud-34060	56	4	on	on	ADP
eistud-34060	56	5	the	the	DET
eistud-34060	56	6	eu	eu	PROPN
eistud-34060	56	7	policies	policy	NOUN
eistud-34060	56	8	and	and	CCONJ
eistud-34060	56	9	also	also	ADV
eistud-34060	56	10	contributing	contribute	VERB
eistud-34060	56	11	to	to	ADP
eistud-34060	56	12	international	international	ADJ
eistud-34060	56	13	standardisation	standardisation	NOUN
eistud-34060	56	14	initiatives	initiative	NOUN
eistud-34060	56	15	.	.	PUNCT
eistud-34060	57	1	(	(	PUNCT
eistud-34060	57	2	official	official	ADJ
eistud-34060	57	3	eu	eu	PROPN
eistud-34060	57	4	website	website	NOUN
eistud-34060	57	5	,	,	PUNCT
eistud-34060	57	6	2022	2022	NUM
eistud-34060	57	7	)	)	PUNCT
eistud-34060	57	8	.	.	PUNCT
eistud-34060	58	1	international	international	ADJ
eistud-34060	58	2	sustainability	sustainability	NOUN
eistud-34060	58	3	standards	standard	NOUN
eistud-34060	58	4	board	board	NOUN
eistud-34060	58	5	(	(	PUNCT
eistud-34060	58	6	issb	issb	NOUN
eistud-34060	58	7	)	)	PUNCT
eistud-34060	58	8	also	also	ADV
eistud-34060	58	9	plans	plan	VERB
eistud-34060	58	10	to	to	PART
eistud-34060	58	11	develop	develop	VERB
eistud-34060	58	12	the	the	DET
eistud-34060	58	13	digital	digital	ADJ
eistud-34060	58	14	taxonomy	taxonomy	NOUN
eistud-34060	58	15	which	which	PRON
eistud-34060	58	16	will	will	AUX
eistud-34060	58	17	accompany	accompany	VERB
eistud-34060	58	18	the	the	DET
eistud-34060	58	19	standard	standard	NOUN
eistud-34060	58	20	,	,	PUNCT
eistud-34060	58	21	and	and	CCONJ
eistud-34060	58	22	it	it	PRON
eistud-34060	58	23	should	should	AUX
eistud-34060	58	24	be	be	AUX
eistud-34060	58	25	available	available	ADJ
eistud-34060	58	26	in	in	ADP
eistud-34060	58	27	the	the	DET
eistud-34060	58	28	first	first	ADJ
eistud-34060	58	29	half	half	NOUN
eistud-34060	58	30	of	of	ADP
eistud-34060	58	31	2023	2023	NUM
eistud-34060	58	32	.	.	PUNCT
eistud-34060	59	1	(	(	PUNCT
eistud-34060	59	2	xbrl	xbrl	PROPN
eistud-34060	59	3	the	the	DET
eistud-34060	59	4	business	business	NOUN
eistud-34060	59	5	reporting	reporting	NOUN
eistud-34060	59	6	standard	standard	NOUN
eistud-34060	59	7	,	,	PUNCT
eistud-34060	59	8	2022	2022	NUM
eistud-34060	59	9	)	)	PUNCT
eistud-34060	59	10	.	.	PUNCT
eistud-34060	60	1	it	it	PRON
eistud-34060	60	2	is	be	AUX
eistud-34060	60	3	also	also	ADV
eistud-34060	60	4	worth	worth	ADJ
eistud-34060	60	5	noting	note	VERB
eistud-34060	60	6	that	that	SCONJ
eistud-34060	60	7	according	accord	VERB
eistud-34060	60	8	to	to	ADP
eistud-34060	60	9	the	the	DET
eistud-34060	60	10	kpmg	kpmg	PROPN
eistud-34060	60	11	survey	survey	NOUN
eistud-34060	60	12	of	of	ADP
eistud-34060	60	13	corporate	corporate	ADJ
eistud-34060	60	14	responsibility	responsibility	NOUN
eistud-34060	60	15	reporting	report	VERB
eistud-34060	60	16	conducted	conduct	VERB
eistud-34060	60	17	in	in	ADP
eistud-34060	60	18	2022	2022	NUM
eistud-34060	60	19	while	while	SCONJ
eistud-34060	60	20	the	the	DET
eistud-34060	60	21	global	global	ADJ
eistud-34060	60	22	reporting	reporting	NOUN
eistud-34060	60	23	initiative	initiative	NOUN
eistud-34060	60	24	(	(	PUNCT
eistud-34060	60	25	gri	gri	PROPN
eistud-34060	60	26	)	)	PUNCT
eistud-34060	60	27	still	still	ADV
eistud-34060	60	28	remains	remain	VERB
eistud-34060	60	29	a	a	DET
eistud-34060	60	30	dominant	dominant	ADJ
eistud-34060	60	31	standard	standard	NOUN
eistud-34060	60	32	for	for	ADP
eistud-34060	60	33	sustainability	sustainability	NOUN
eistud-34060	60	34	reporting	report	VERB
eistud-34060	60	35	sstock	sstock	NOUN
eistud-34060	60	36	exchange	exchange	NOUN
eistud-34060	60	37	guidelines	guideline	NOUN
eistud-34060	60	38	are	be	AUX
eistud-34060	60	39	a	a	DET
eistud-34060	60	40	matter	matter	NOUN
eistud-34060	60	41	of	of	ADP
eistud-34060	60	42	growing	grow	VERB
eistud-34060	60	43	popularity	popularity	NOUN
eistud-34060	60	44	across	across	ADP
eistud-34060	60	45	asia	asia	PROPN
eistud-34060	60	46	pacific	pacific	PROPN
eistud-34060	60	47	,	,	PUNCT
eistud-34060	60	48	middle	middle	PROPN
eistud-34060	60	49	east	east	PROPN
eistud-34060	60	50	&	&	CCONJ
eistud-34060	60	51	africa	africa	PROPN
eistud-34060	60	52	.	.	PUNCT
eistud-34060	61	1	therefore	therefore	ADV
eistud-34060	61	2	,	,	PUNCT
eistud-34060	61	3	it	it	PRON
eistud-34060	61	4	is	be	AUX
eistud-34060	61	5	extremely	extremely	ADV
eistud-34060	61	6	important	important	ADJ
eistud-34060	61	7	that	that	SCONJ
eistud-34060	61	8	the	the	DET
eistud-34060	61	9	standards	standard	NOUN
eistud-34060	61	10	alignment	alignment	NOUN
eistud-34060	61	11	is	be	AUX
eistud-34060	61	12	in	in	ADP
eistud-34060	61	13	progress	progress	NOUN
eistud-34060	61	14	,	,	PUNCT
eistud-34060	61	15	driven	drive	VERB
eistud-34060	61	16	by	by	ADP
eistud-34060	61	17	initiatives	initiative	NOUN
eistud-34060	61	18	of	of	ADP
eistud-34060	61	19	the	the	DET
eistud-34060	61	20	issb	issb	NOUN
eistud-34060	61	21	and	and	CCONJ
eistud-34060	61	22	csrd	csrd	NOUN
eistud-34060	61	23	focusing	focus	VERB
eistud-34060	61	24	on	on	ADP
eistud-34060	61	25	the	the	DET
eistud-34060	61	26	fact	fact	NOUN
eistud-34060	61	27	that	that	SCONJ
eistud-34060	61	28	“	"	PUNCT
eistud-34060	61	29	as	as	SCONJ
eistud-34060	61	30	the	the	DET
eistud-34060	61	31	world	world	NOUN
eistud-34060	61	32	attempts	attempt	VERB
eistud-34060	61	33	to	to	PART
eistud-34060	61	34	collectively	collectively	ADV
eistud-34060	61	35	address	address	VERB
eistud-34060	61	36	issues	issue	NOUN
eistud-34060	61	37	such	such	ADJ
eistud-34060	61	38	as	as	ADP
eistud-34060	61	39	climate	climate	NOUN
eistud-34060	61	40	change	change	NOUN
eistud-34060	61	41	and	and	CCONJ
eistud-34060	61	42	inequality	inequality	NOUN
eistud-34060	61	43	,	,	PUNCT
eistud-34060	61	44	it	it	PRON
eistud-34060	61	45	is	be	AUX
eistud-34060	61	46	increasingly	increasingly	ADV
eistud-34060	61	47	important	important	ADJ
eistud-34060	61	48	that	that	SCONJ
eistud-34060	61	49	we	we	PRON
eistud-34060	61	50	all	all	PRON
eistud-34060	61	51	speak	speak	VERB
eistud-34060	61	52	the	the	DET
eistud-34060	61	53	same	same	ADJ
eistud-34060	61	54	way	way	NOUN
eistud-34060	61	55	about	about	ADP
eistud-34060	61	56	sustainability	sustainability	NOUN
eistud-34060	61	57	”	"	PUNCT
eistud-34060	61	58	(	(	PUNCT
eistud-34060	61	59	kpmg	kpmg	PROPN
eistud-34060	61	60	,	,	PUNCT
eistud-34060	61	61	2022	2022	NUM
eistud-34060	61	62	)	)	PUNCT
eistud-34060	61	63	.	.	PUNCT
eistud-34060	62	1	esg	esg	NOUN
eistud-34060	62	2	assurance	assurance	NOUN
eistud-34060	62	3	rate	rate	NOUN
eistud-34060	62	4	is	be	AUX
eistud-34060	62	5	also	also	ADV
eistud-34060	62	6	rapidly	rapidly	ADV
eistud-34060	62	7	increasing	increase	VERB
eistud-34060	62	8	,	,	PUNCT
eistud-34060	62	9	being	be	AUX
eistud-34060	62	10	high	high	ADJ
eistud-34060	62	11	in	in	ADP
eistud-34060	62	12	china	china	PROPN
eistud-34060	62	13	and	and	CCONJ
eistud-34060	62	14	lower	low	ADJ
eistud-34060	62	15	in	in	ADP
eistud-34060	62	16	europe	europe	PROPN
eistud-34060	62	17	and	and	CCONJ
eistud-34060	62	18	asia	asia	PROPN
eistud-34060	62	19	-	-	PUNCT
eistud-34060	62	20	pacific	pacific	PROPN
eistud-34060	62	21	region	region	NOUN
eistud-34060	62	22	.	.	PUNCT
eistud-34060	63	1	in	in	ADP
eistud-34060	63	2	general	general	ADJ
eistud-34060	63	3	,	,	PUNCT
eistud-34060	63	4	it	it	PRON
eistud-34060	63	5	can	can	AUX
eistud-34060	63	6	be	be	AUX
eistud-34060	63	7	concluded	conclude	VERB
eistud-34060	63	8	that	that	SCONJ
eistud-34060	63	9	the	the	DET
eistud-34060	63	10	rate	rate	NOUN
eistud-34060	63	11	of	of	ADP
eistud-34060	63	12	non	non	ADJ
eistud-34060	63	13	-	-	ADJ
eistud-34060	63	14	financial	financial	ADJ
eistud-34060	63	15	reporting	reporting	NOUN
eistud-34060	63	16	is	be	AUX
eistud-34060	63	17	becoming	become	VERB
eistud-34060	63	18	higher	high	ADJ
eistud-34060	63	19	and	and	CCONJ
eistud-34060	63	20	“	"	PUNCT
eistud-34060	63	21	sustainability	sustainability	NOUN
eistud-34060	63	22	continues	continue	VERB
eistud-34060	63	23	to	to	PART
eistud-34060	63	24	become	become	VERB
eistud-34060	63	25	a	a	DET
eistud-34060	63	26	priority	priority	NOUN
eistud-34060	63	27	for	for	ADP
eistud-34060	63	28	company	company	NOUN
eistud-34060	63	29	leadership	leadership	NOUN
eistud-34060	63	30	but	but	CCONJ
eistud-34060	63	31	there	there	PRON
eistud-34060	63	32	is	be	VERB
eistud-34060	63	33	room	room	NOUN
eistud-34060	63	34	for	for	ADP
eistud-34060	63	35	improvement	improvement	NOUN
eistud-34060	63	36	”	"	PUNCT
eistud-34060	63	37	.	.	PUNCT
eistud-34060	64	1	(	(	PUNCT
eistud-34060	64	2	kpmg	kpmg	PROPN
eistud-34060	64	3	,	,	PUNCT
eistud-34060	64	4	2022	2022	NUM
eistud-34060	64	5	)	)	PUNCT
eistud-34060	64	6	.	.	PUNCT
eistud-34060	65	1	the	the	DET
eistud-34060	65	2	present	present	ADJ
eistud-34060	65	3	research	research	NOUN
eistud-34060	65	4	fills	fill	VERB
eistud-34060	65	5	a	a	DET
eistud-34060	65	6	gap	gap	NOUN
eistud-34060	65	7	in	in	ADP
eistud-34060	65	8	determining	determine	VERB
eistud-34060	65	9	how	how	SCONJ
eistud-34060	65	10	the	the	DET
eistud-34060	65	11	nfrd	nfrd	NOUN
eistud-34060	65	12	influenced	influence	VERB
eistud-34060	65	13	the	the	DET
eistud-34060	65	14	quality	quality	NOUN
eistud-34060	65	15	of	of	ADP
eistud-34060	65	16	non	non	ADJ
eistud-34060	65	17	-	-	ADJ
eistud-34060	65	18	financial	financial	ADJ
eistud-34060	65	19	reporting	reporting	NOUN
eistud-34060	65	20	of	of	ADP
eistud-34060	65	21	listed	list	VERB
eistud-34060	65	22	companies	company	NOUN
eistud-34060	65	23	in	in	ADP
eistud-34060	65	24	estonia	estonia	PROPN
eistud-34060	65	25	.	.	PUNCT
eistud-34060	66	1	the	the	DET
eistud-34060	66	2	aim	aim	NOUN
eistud-34060	66	3	of	of	ADP
eistud-34060	66	4	this	this	DET
eistud-34060	66	5	study	study	NOUN
eistud-34060	66	6	is	be	AUX
eistud-34060	66	7	to	to	PART
eistud-34060	66	8	determine	determine	VERB
eistud-34060	66	9	whether	whether	SCONJ
eistud-34060	66	10	estonian	estonian	ADJ
eistud-34060	66	11	listed	list	VERB
eistud-34060	66	12	companies	company	NOUN
eistud-34060	66	13	have	have	AUX
eistud-34060	66	14	implemented	implement	VERB
eistud-34060	66	15	the	the	DET
eistud-34060	66	16	requirements	requirement	NOUN
eistud-34060	66	17	of	of	ADP
eistud-34060	66	18	the	the	DET
eistud-34060	66	19	nfrd	nfrd	NOUN
eistud-34060	66	20	and	and	CCONJ
eistud-34060	66	21	what	what	PRON
eistud-34060	66	22	are	be	AUX
eistud-34060	66	23	the	the	DET
eistud-34060	66	24	major	major	ADJ
eistud-34060	66	25	changes	change	NOUN
eistud-34060	66	26	related	relate	VERB
eistud-34060	66	27	to	to	ADP
eistud-34060	66	28	its	its	PRON
eistud-34060	66	29	enforcement	enforcement	NOUN
eistud-34060	66	30	as	as	ADV
eistud-34060	66	31	well	well	ADV
eistud-34060	66	32	as	as	ADP
eistud-34060	66	33	the	the	DET
eistud-34060	66	34	preferred	preferred	ADJ
eistud-34060	66	35	way	way	NOUN
eistud-34060	66	36	of	of	ADP
eistud-34060	66	37	disclosing	disclose	VERB
eistud-34060	66	38	non	non	ADJ
eistud-34060	66	39	-	-	ADJ
eistud-34060	66	40	financial	financial	ADJ
eistud-34060	66	41	information	information	NOUN
eistud-34060	66	42	.	.	PUNCT
eistud-34060	67	1	the	the	DET
eistud-34060	67	2	main	main	ADJ
eistud-34060	67	3	findings	finding	NOUN
eistud-34060	67	4	revealed	reveal	VERB
eistud-34060	67	5	that	that	SCONJ
eistud-34060	67	6	in	in	ADP
eistud-34060	67	7	general	general	ADJ
eistud-34060	67	8	companies	company	NOUN
eistud-34060	67	9	have	have	AUX
eistud-34060	67	10	successfully	successfully	ADV
eistud-34060	67	11	complied	comply	VERB
eistud-34060	67	12	with	with	ADP
eistud-34060	67	13	the	the	DET
eistud-34060	67	14	requirements	requirement	NOUN
eistud-34060	67	15	stipulated	stipulate	VERB
eistud-34060	67	16	by	by	ADP
eistud-34060	67	17	the	the	DET
eistud-34060	67	18	nfrd	nfrd	NOUN
eistud-34060	67	19	.	.	PUNCT
eistud-34060	68	1	the	the	DET
eistud-34060	68	2	relevance	relevance	NOUN
eistud-34060	68	3	,	,	PUNCT
eistud-34060	68	4	consistency	consistency	NOUN
eistud-34060	68	5	and	and	CCONJ
eistud-34060	68	6	comparability	comparability	NOUN
eistud-34060	68	7	of	of	ADP
eistud-34060	68	8	the	the	DET
eistud-34060	68	9	information	information	NOUN
eistud-34060	68	10	disclosed	disclose	VERB
eistud-34060	68	11	have	have	AUX
eistud-34060	68	12	improved	improve	VERB
eistud-34060	68	13	over	over	ADP
eistud-34060	68	14	the	the	DET
eistud-34060	68	15	years	year	NOUN
eistud-34060	68	16	.	.	PUNCT
eistud-34060	69	1	authors	author	NOUN
eistud-34060	69	2	believe	believe	VERB
eistud-34060	69	3	that	that	SCONJ
eistud-34060	69	4	the	the	DET
eistud-34060	69	5	introduction	introduction	NOUN
eistud-34060	69	6	of	of	ADP
eistud-34060	69	7	the	the	DET
eistud-34060	69	8	csrd	csrd	NOUN
eistud-34060	69	9	and	and	CCONJ
eistud-34060	69	10	the	the	DET
eistud-34060	69	11	adoption	adoption	NOUN
eistud-34060	69	12	of	of	ADP
eistud-34060	69	13	eu	eu	PROPN
eistud-34060	69	14	sustainability	sustainability	NOUN
eistud-34060	69	15	reporting	reporting	NOUN
eistud-34060	69	16	standards	standard	NOUN
eistud-34060	69	17	.	.	PUNCT
eistud-34060	70	1	the	the	PRON
eistud-34060	70	2	will	will	AUX
eistud-34060	70	3	have	have	VERB
eistud-34060	70	4	further	further	ADJ
eistud-34060	70	5	positive	positive	ADJ
eistud-34060	70	6	impact	impact	NOUN
eistud-34060	70	7	on	on	ADP
eistud-34060	70	8	the	the	DET
eistud-34060	70	9	quality	quality	NOUN
eistud-34060	70	10	of	of	ADP
eistud-34060	70	11	non	non	ADJ
eistud-34060	70	12	-	-	ADJ
eistud-34060	70	13	financial	financial	ADJ
eistud-34060	70	14	reporting	reporting	NOUN
eistud-34060	70	15	.	.	PUNCT
eistud-34060	71	1	the	the	DET
eistud-34060	71	2	remainder	remainder	NOUN
eistud-34060	71	3	of	of	ADP
eistud-34060	71	4	this	this	DET
eistud-34060	71	5	paper	paper	NOUN
eistud-34060	71	6	is	be	AUX
eistud-34060	71	7	organised	organise	VERB
eistud-34060	71	8	as	as	SCONJ
eistud-34060	71	9	follows	follow	VERB
eistud-34060	71	10	.	.	PUNCT
eistud-34060	72	1	after	after	ADP
eistud-34060	72	2	the	the	DET
eistud-34060	72	3	linkage	linkage	NOUN
eistud-34060	72	4	of	of	ADP
eistud-34060	72	5	the	the	DET
eistud-34060	72	6	non	non	ADJ
eistud-34060	72	7	-	-	ADJ
eistud-34060	72	8	financial	financial	ADJ
eistud-34060	72	9	reporting	reporting	NOUN
eistud-34060	72	10	topic	topic	NOUN
eistud-34060	72	11	to	to	ADP
eistud-34060	72	12	current	current	ADJ
eistud-34060	72	13	literature	literature	NOUN
eistud-34060	72	14	,	,	PUNCT
eistud-34060	72	15	we	we	PRON
eistud-34060	72	16	provide	provide	VERB
eistud-34060	72	17	a	a	DET
eistud-34060	72	18	practical	practical	ADJ
eistud-34060	72	19	insight	insight	NOUN
eistud-34060	72	20	into	into	ADP
eistud-34060	72	21	the	the	DET
eistud-34060	72	22	quality	quality	NOUN
eistud-34060	72	23	of	of	ADP
eistud-34060	72	24	non	non	ADJ
eistud-34060	72	25	-	-	ADJ
eistud-34060	72	26	financial	financial	ADJ
eistud-34060	72	27	reporting	reporting	NOUN
eistud-34060	72	28	.	.	PUNCT
eistud-34060	73	1	furthermore	furthermore	ADV
eistud-34060	73	2	,	,	PUNCT
eistud-34060	73	3	we	we	PRON
eistud-34060	73	4	perform	perform	VERB
eistud-34060	73	5	an	an	DET
eistud-34060	73	6	analysis	analysis	NOUN
eistud-34060	73	7	of	of	ADP
eistud-34060	73	8	the	the	DET
eistud-34060	73	9	quality	quality	NOUN
eistud-34060	73	10	of	of	ADP
eistud-34060	73	11	non	non	ADJ
eistud-34060	73	12	-	-	ADJ
eistud-34060	73	13	financial	financial	ADJ
eistud-34060	73	14	reporting	reporting	NOUN
eistud-34060	73	15	by	by	ADP
eistud-34060	73	16	the	the	DET
eistud-34060	73	17	businesses	business	NOUN
eistud-34060	73	18	operating	operate	VERB
eistud-34060	73	19	in	in	ADP
eistud-34060	73	20	the	the	DET
eistud-34060	73	21	baltic	baltic	ADJ
eistud-34060	73	22	states	states	PROPN
eistud-34060	73	23	market	market	NOUN
eistud-34060	73	24	.	.	PUNCT
eistud-34060	74	1	the	the	DET
eistud-34060	74	2	listed	list	VERB
eistud-34060	74	3	companies	company	NOUN
eistud-34060	74	4	on	on	ADP
eistud-34060	74	5	nasdaq	nasdaq	PROPN
eistud-34060	74	6	stock	stock	PROPN
eistud-34060	74	7	exchange	exchange	PROPN
eistud-34060	74	8	tallinn	tallinn	PROPN
eistud-34060	74	9	main	main	ADJ
eistud-34060	74	10	list	list	NOUN
eistud-34060	74	11	of	of	ADP
eistud-34060	74	12	shares	share	NOUN
eistud-34060	74	13	are	be	AUX
eistud-34060	74	14	evaluated	evaluate	VERB
eistud-34060	74	15	in	in	ADP
eistud-34060	74	16	order	order	NOUN
eistud-34060	74	17	to	to	PART
eistud-34060	74	18	find	find	VERB
eistud-34060	74	19	out	out	ADP
eistud-34060	74	20	the	the	DET
eistud-34060	74	21	main	main	ADJ
eistud-34060	74	22	ways	way	NOUN
eistud-34060	74	23	,	,	PUNCT
eistud-34060	74	24	changes	change	NOUN
eistud-34060	74	25	and	and	CCONJ
eistud-34060	74	26	features	feature	NOUN
eistud-34060	74	27	of	of	ADP
eistud-34060	74	28	non	non	ADJ
eistud-34060	74	29	-	-	ADJ
eistud-34060	74	30	financial	financial	ADJ
eistud-34060	74	31	reporting	reporting	NOUN
eistud-34060	74	32	.	.	PUNCT
eistud-34060	75	1	literature	literature	NOUN
eistud-34060	75	2	review	review	NOUN
eistud-34060	75	3	during	during	ADP
eistud-34060	75	4	recent	recent	ADJ
eistud-34060	75	5	five	five	NUM
eistud-34060	75	6	years	year	NOUN
eistud-34060	75	7	a	a	DET
eistud-34060	75	8	growing	grow	VERB
eistud-34060	75	9	body	body	NOUN
eistud-34060	75	10	of	of	ADP
eistud-34060	75	11	literature	literature	NOUN
eistud-34060	75	12	has	have	AUX
eistud-34060	75	13	been	be	AUX
eistud-34060	75	14	discussing	discuss	VERB
eistud-34060	75	15	how	how	SCONJ
eistud-34060	75	16	the	the	DET
eistud-34060	75	17	eu	eu	PROPN
eistud-34060	75	18	member	member	NOUN
eistud-34060	75	19	states	state	NOUN
eistud-34060	75	20	are	be	AUX
eistud-34060	75	21	ratifying	ratify	VERB
eistud-34060	75	22	non	non	ADJ
eistud-34060	75	23	-	-	ADJ
eistud-34060	75	24	financial	financial	ADJ
eistud-34060	75	25	reporting	reporting	NOUN
eistud-34060	75	26	directive	directive	NOUN
eistud-34060	75	27	2014/95	2014/95	PROPN
eistud-34060	75	28	/	/	SYM
eistud-34060	75	29	eu	eu	PROPN
eistud-34060	75	30	(	(	PUNCT
eistud-34060	75	31	nfrd	nfrd	PROPN
eistud-34060	75	32	)	)	PUNCT
eistud-34060	75	33	(	(	PUNCT
eistud-34060	75	34	camilleri	camilleri	NOUN
eistud-34060	75	35	,	,	PUNCT
eistud-34060	75	36	2017	2017	NUM
eistud-34060	75	37	)	)	PUNCT
eistud-34060	75	38	,	,	PUNCT
eistud-34060	75	39	its	its	PRON
eistud-34060	75	40	impact	impact	NOUN
eistud-34060	75	41	on	on	ADP
eistud-34060	75	42	the	the	DET
eistud-34060	75	43	quality	quality	NOUN
eistud-34060	75	44	of	of	ADP
eistud-34060	75	45	the	the	DET
eistud-34060	75	46	non	non	ADJ
eistud-34060	75	47	-	-	ADJ
eistud-34060	75	48	financial	financial	ADJ
eistud-34060	75	49	reporting	reporting	NOUN
eistud-34060	75	50	(	(	PUNCT
eistud-34060	75	51	ottenstein	ottenstein	NOUN
eistud-34060	75	52	et	et	NOUN
eistud-34060	75	53	al	al	PROPN
eistud-34060	75	54	.	.	PROPN
eistud-34060	75	55	,	,	PUNCT
eistud-34060	75	56	2021	2021	NUM
eistud-34060	75	57	,	,	PUNCT
eistud-34060	75	58	schroder	schroder	NOUN
eistud-34060	75	59	,	,	PUNCT
eistud-34060	75	60	2022	2022	NUM
eistud-34060	75	61	,	,	PUNCT
eistud-34060	75	62	lippai	lippai	NOUN
eistud-34060	75	63	-	-	PUNCT
eistud-34060	75	64	makra	makra	NOUN
eistud-34060	75	65	et	et	PROPN
eistud-34060	75	66	al	al	PROPN
eistud-34060	75	67	.	.	PROPN
eistud-34060	75	68	,	,	PUNCT
eistud-34060	75	69	2022	2022	NUM
eistud-34060	75	70	)	)	PUNCT
eistud-34060	75	71	.	.	PUNCT
eistud-34060	76	1	and	and	CCONJ
eistud-34060	76	2	the	the	DET
eistud-34060	76	3	importance	importance	NOUN
eistud-34060	76	4	for	for	ADP
eistud-34060	76	5	investors	investor	NOUN
eistud-34060	76	6	(	(	PUNCT
eistud-34060	76	7	amel	amel	PROPN
eistud-34060	76	8	-	-	PUNCT
eistud-34060	76	9	zadeh	zadeh	PROPN
eistud-34060	76	10	&	&	CCONJ
eistud-34060	76	11	serafeim	serafeim	PROPN
eistud-34060	76	12	,	,	PUNCT
eistud-34060	76	13	2018	2018	NUM
eistud-34060	76	14	)	)	PUNCT
eistud-34060	76	15	.	.	PUNCT
eistud-34060	77	1	the	the	DET
eistud-34060	77	2	directive	directive	NOUN
eistud-34060	77	3	is	be	AUX
eistud-34060	77	4	considered	consider	VERB
eistud-34060	77	5	to	to	PART
eistud-34060	77	6	be	be	AUX
eistud-34060	77	7	one	one	NUM
eistud-34060	77	8	of	of	ADP
eistud-34060	77	9	the	the	DET
eistud-34060	77	10	most	most	ADV
eistud-34060	77	11	important	important	ADJ
eistud-34060	77	12	innovations	innovation	NOUN
eistud-34060	77	13	contributing	contribute	VERB
eistud-34060	77	14	to	to	ADP
eistud-34060	77	15	the	the	DET
eistud-34060	77	16	sustainable	sustainable	ADJ
eistud-34060	77	17	business	business	NOUN
eistud-34060	77	18	development	development	NOUN
eistud-34060	77	19	on	on	ADP
eistud-34060	77	20	the	the	DET
eistud-34060	77	21	european	european	PROPN
eistud-34060	77	22	union	union	PROPN
eistud-34060	77	23	(	(	PUNCT
eistud-34060	77	24	pizzi	pizzi	PROPN
eistud-34060	77	25	et	et	PROPN
eistud-34060	77	26	al	al	PROPN
eistud-34060	77	27	.	.	PROPN
eistud-34060	77	28	,	,	PUNCT
eistud-34060	77	29	2021	2021	NUM
eistud-34060	77	30	)	)	PUNCT
eistud-34060	77	31	and	and	CCONJ
eistud-34060	77	32	a	a	DET
eistud-34060	77	33	huge	huge	ADJ
eistud-34060	77	34	step	step	NOUN
eistud-34060	77	35	to203	to203	PRON
eistud-34060	77	36	european	european	ADJ
eistud-34060	77	37	integrat	integrat	NOUN
eistud-34060	77	38	ion	ion	NOUN
eistud-34060	77	39	studies	study	NOUN
eistud-34060	77	40	2023/17	2023/17	NUM
eistud-34060	77	41	wards	ward	NOUN
eistud-34060	77	42	transparency	transparency	NOUN
eistud-34060	77	43	of	of	ADP
eistud-34060	77	44	companies	company	NOUN
eistud-34060	77	45	(	(	PUNCT
eistud-34060	77	46	aluchna	aluchna	NOUN
eistud-34060	77	47	et	et	PROPN
eistud-34060	77	48	al	al	PROPN
eistud-34060	77	49	.	.	PROPN
eistud-34060	77	50	2022	2022	NUM
eistud-34060	77	51	)	)	PUNCT
eistud-34060	77	52	making	make	VERB
eistud-34060	77	53	sustainability	sustainability	NOUN
eistud-34060	77	54	reporting	report	VERB
eistud-34060	77	55	compulsory	compulsory	NOUN
eistud-34060	77	56	for	for	ADP
eistud-34060	77	57	certain	certain	ADJ
eistud-34060	77	58	companies	company	NOUN
eistud-34060	77	59	and	and	CCONJ
eistud-34060	77	60	thus	thus	ADV
eistud-34060	77	61	influencing	influence	VERB
eistud-34060	77	62	company	company	NOUN
eistud-34060	77	63	behaviour	behaviour	NOUN
eistud-34060	77	64	and	and	CCONJ
eistud-34060	77	65	social	social	ADJ
eistud-34060	77	66	externalities	externality	NOUN
eistud-34060	77	67	(	(	PUNCT
eistud-34060	77	68	chen	chen	PROPN
eistud-34060	77	69	et	et	PROPN
eistud-34060	77	70	al	al	PROPN
eistud-34060	77	71	.	.	PROPN
eistud-34060	77	72	,	,	PUNCT
eistud-34060	77	73	2018	2018	NUM
eistud-34060	77	74	)	)	PUNCT
eistud-34060	77	75	.	.	PUNCT
eistud-34060	78	1	the	the	DET
eistud-34060	78	2	important	important	ADJ
eistud-34060	78	3	role	role	NOUN
eistud-34060	78	4	is	be	AUX
eistud-34060	78	5	placed	place	VERB
eistud-34060	78	6	on	on	ADP
eistud-34060	78	7	countries	country	NOUN
eistud-34060	78	8	in	in	ADP
eistud-34060	78	9	sharing	share	VERB
eistud-34060	78	10	their	their	PRON
eistud-34060	78	11	experience	experience	NOUN
eistud-34060	78	12	in	in	ADP
eistud-34060	78	13	order	order	NOUN
eistud-34060	78	14	to	to	PART
eistud-34060	78	15	narrow	narrow	VERB
eistud-34060	78	16	the	the	DET
eistud-34060	78	17	gap	gap	NOUN
eistud-34060	78	18	in	in	ADP
eistud-34060	78	19	the	the	DET
eistud-34060	78	20	quality	quality	NOUN
eistud-34060	78	21	of	of	ADP
eistud-34060	78	22	reporting	reporting	NOUN
eistud-34060	78	23	(	(	PUNCT
eistud-34060	78	24	singhania	singhania	PROPN
eistud-34060	78	25	&	&	CCONJ
eistud-34060	78	26	saini	saini	PROPN
eistud-34060	78	27	,	,	PUNCT
eistud-34060	78	28	2023	2023	NUM
eistud-34060	78	29	)	)	PUNCT
eistud-34060	78	30	,	,	PUNCT
eistud-34060	78	31	“	"	PUNCT
eistud-34060	78	32	provide	provide	VERB
eistud-34060	78	33	adequate	adequate	ADJ
eistud-34060	78	34	information	information	NOUN
eistud-34060	78	35	and	and	CCONJ
eistud-34060	78	36	improve	improve	VERB
eistud-34060	78	37	accountability	accountability	NOUN
eistud-34060	78	38	for	for	ADP
eistud-34060	78	39	stakeholders	stakeholder	NOUN
eistud-34060	78	40	”	"	PUNCT
eistud-34060	78	41	(	(	PUNCT
eistud-34060	78	42	fiandrino	fiandrino	PROPN
eistud-34060	78	43	&	&	CCONJ
eistud-34060	78	44	tonelli	tonelli	PROPN
eistud-34060	78	45	,	,	PUNCT
eistud-34060	78	46	2021	2021	NUM
eistud-34060	78	47	)	)	PUNCT
eistud-34060	78	48	also	also	ADV
eistud-34060	78	49	adding	add	VERB
eistud-34060	78	50	value	value	NOUN
eistud-34060	78	51	the	the	DET
eistud-34060	78	52	compatibility	compatibility	NOUN
eistud-34060	78	53	of	of	ADP
eistud-34060	78	54	reports	report	NOUN
eistud-34060	78	55	.	.	PUNCT
eistud-34060	79	1	it	it	PRON
eistud-34060	79	2	seems	seem	VERB
eistud-34060	79	3	obvious	obvious	ADJ
eistud-34060	79	4	that	that	SCONJ
eistud-34060	79	5	the	the	DET
eistud-34060	79	6	nfrd	nfrd	ADJ
eistud-34060	79	7	implementation	implementation	NOUN
eistud-34060	79	8	has	have	AUX
eistud-34060	79	9	led	lead	VERB
eistud-34060	79	10	to	to	ADP
eistud-34060	79	11	the	the	DET
eistud-34060	79	12	increase	increase	NOUN
eistud-34060	79	13	in	in	ADP
eistud-34060	79	14	csr	csr	NOUN
eistud-34060	79	15	transparency	transparency	NOUN
eistud-34060	79	16	and	and	CCONJ
eistud-34060	79	17	performance	performance	NOUN
eistud-34060	79	18	(	(	PUNCT
eistud-34060	79	19	cuomo	cuomo	PROPN
eistud-34060	79	20	et	et	PROPN
eistud-34060	79	21	al	al	PROPN
eistud-34060	79	22	.	.	PROPN
eistud-34060	79	23	,	,	PUNCT
eistud-34060	79	24	2022	2022	NUM
eistud-34060	79	25	)	)	PUNCT
eistud-34060	79	26	and	and	CCONJ
eistud-34060	79	27	has	have	VERB
eistud-34060	79	28	more	more	ADV
eistud-34060	79	29	clear	clear	ADJ
eistud-34060	79	30	focus	focus	NOUN
eistud-34060	79	31	on	on	ADP
eistud-34060	79	32	investors	investor	NOUN
eistud-34060	79	33	and	and	CCONJ
eistud-34060	79	34	the	the	DET
eistud-34060	79	35	information	information	NOUN
eistud-34060	79	36	they	they	PRON
eistud-34060	79	37	require	require	VERB
eistud-34060	79	38	(	(	PUNCT
eistud-34060	79	39	breijer	breijer	NOUN
eistud-34060	79	40	et	et	PROPN
eistud-34060	79	41	al	al	PROPN
eistud-34060	79	42	.	.	PROPN
eistud-34060	79	43	,	,	PUNCT
eistud-34060	79	44	2022	2022	NUM
eistud-34060	79	45	)	)	PUNCT
eistud-34060	79	46	contributing	contribute	VERB
eistud-34060	79	47	to	to	ADP
eistud-34060	79	48	the	the	PRON
eistud-34060	79	49	towards	towards	ADP
eistud-34060	79	50	sustainability	sustainability	NOUN
eistud-34060	79	51	,	,	PUNCT
eistud-34060	79	52	guaranteeing	guarantee	VERB
eistud-34060	79	53	transparency	transparency	NOUN
eistud-34060	79	54	and	and	CCONJ
eistud-34060	79	55	higher	high	ADJ
eistud-34060	79	56	level	level	NOUN
eistud-34060	79	57	of	of	ADP
eistud-34060	79	58	stakeholders	stakeholder	NOUN
eistud-34060	79	59	’	'	PUNCT
eistud-34060	79	60	engagement	engagement	NOUN
eistud-34060	79	61	(	(	PUNCT
eistud-34060	79	62	aureli	aureli	INTJ
eistud-34060	79	63	et	et	PROPN
eistud-34060	79	64	al	al	PROPN
eistud-34060	79	65	.	.	PROPN
eistud-34060	79	66	,	,	PUNCT
eistud-34060	79	67	2020	2020	NUM
eistud-34060	79	68	)	)	PUNCT
eistud-34060	79	69	.	.	PUNCT
eistud-34060	80	1	numerous	numerous	ADJ
eistud-34060	80	2	researchers	researcher	NOUN
eistud-34060	80	3	reveal	reveal	VERB
eistud-34060	80	4	positive	positive	ADJ
eistud-34060	80	5	impact	impact	NOUN
eistud-34060	80	6	on	on	ADP
eistud-34060	80	7	the	the	DET
eistud-34060	80	8	improvement	improvement	NOUN
eistud-34060	80	9	of	of	ADP
eistud-34060	80	10	non	non	ADJ
eistud-34060	80	11	-	-	ADJ
eistud-34060	80	12	financial	financial	ADJ
eistud-34060	80	13	reports	report	NOUN
eistud-34060	80	14	(	(	PUNCT
eistud-34060	80	15	meeh	meeh	NOUN
eistud-34060	80	16	-	-	PUNCT
eistud-34060	80	17	bunse	bunse	NOUN
eistud-34060	80	18	et	et	PROPN
eistud-34060	80	19	al	al	PROPN
eistud-34060	80	20	.	.	PROPN
eistud-34060	80	21	,	,	PUNCT
eistud-34060	80	22	2019	2019	NUM
eistud-34060	80	23	)	)	PUNCT
eistud-34060	80	24	and	and	CCONJ
eistud-34060	80	25	the	the	DET
eistud-34060	80	26	increasing	increase	VERB
eistud-34060	80	27	quality	quality	NOUN
eistud-34060	80	28	of	of	ADP
eistud-34060	80	29	disclosures	disclosure	NOUN
eistud-34060	80	30	.	.	PUNCT
eistud-34060	81	1	matuszak	matuszak	NOUN
eistud-34060	81	2	&	&	CCONJ
eistud-34060	81	3	różańska	różańska	PROPN
eistud-34060	81	4	(	(	PUNCT
eistud-34060	81	5	2021	2021	NUM
eistud-34060	81	6	)	)	PUNCT
eistud-34060	81	7	identified	identify	VERB
eistud-34060	81	8	the	the	DET
eistud-34060	81	9	highest	high	ADJ
eistud-34060	81	10	impact	impact	NOUN
eistud-34060	81	11	on	on	ADP
eistud-34060	81	12	the	the	DET
eistud-34060	81	13	companies	company	NOUN
eistud-34060	81	14	with	with	ADP
eistud-34060	81	15	previously	previously	ADV
eistud-34060	81	16	low	low	ADJ
eistud-34060	81	17	level	level	NOUN
eistud-34060	81	18	of	of	ADP
eistud-34060	81	19	reporting	reporting	NOUN
eistud-34060	81	20	among	among	ADP
eistud-34060	81	21	the	the	DET
eistud-34060	81	22	ones	one	NOUN
eistud-34060	81	23	listed	list	VERB
eistud-34060	81	24	on	on	ADP
eistud-34060	81	25	the	the	DET
eistud-34060	81	26	warsaw	warsaw	PROPN
eistud-34060	81	27	stock	stock	PROPN
eistud-34060	81	28	exchange	exchange	PROPN
eistud-34060	81	29	and	and	CCONJ
eistud-34060	81	30	identified	identify	VERB
eistud-34060	81	31	homogeneity	homogeneity	NOUN
eistud-34060	81	32	of	of	ADP
eistud-34060	81	33	nfrd	nfrd	NOUN
eistud-34060	81	34	across	across	ADP
eistud-34060	81	35	different	different	ADJ
eistud-34060	81	36	industries	industry	NOUN
eistud-34060	81	37	(	(	PUNCT
eistud-34060	81	38	cicchiello	cicchiello	NOUN
eistud-34060	81	39	et	et	PROPN
eistud-34060	81	40	al	al	PROPN
eistud-34060	81	41	.	.	PROPN
eistud-34060	81	42	,	,	PUNCT
eistud-34060	81	43	2022	2022	NUM
eistud-34060	81	44	)	)	PUNCT
eistud-34060	81	45	noted	note	VERB
eistud-34060	81	46	improving	improve	VERB
eistud-34060	81	47	disclosure	disclosure	NOUN
eistud-34060	81	48	commitment	commitment	NOUN
eistud-34060	81	49	and	and	CCONJ
eistud-34060	81	50	effectiveness	effectiveness	NOUN
eistud-34060	81	51	while	while	SCONJ
eistud-34060	81	52	tarquinio	tarquinio	PROPN
eistud-34060	81	53	et	et	PROPN
eistud-34060	81	54	al	al	PROPN
eistud-34060	81	55	.	.	PROPN
eistud-34060	81	56	,	,	PUNCT
eistud-34060	81	57	2020	2020	NUM
eistud-34060	81	58	outlined	outline	VERB
eistud-34060	81	59	that	that	SCONJ
eistud-34060	81	60	it	it	PRON
eistud-34060	81	61	has	have	AUX
eistud-34060	81	62	led	lead	VERB
eistud-34060	81	63	to	to	ADP
eistud-34060	81	64	the	the	DET
eistud-34060	81	65	improvement	improvement	NOUN
eistud-34060	81	66	of	of	ADP
eistud-34060	81	67	disclosure	disclosure	NOUN
eistud-34060	81	68	ranking	ranking	NOUN
eistud-34060	81	69	of	of	ADP
eistud-34060	81	70	companies	company	NOUN
eistud-34060	81	71	in	in	ADP
eistud-34060	81	72	last	last	ADJ
eistud-34060	81	73	three	three	NUM
eistud-34060	81	74	years	year	NOUN
eistud-34060	81	75	.	.	PUNCT
eistud-34060	82	1	it	it	PRON
eistud-34060	82	2	is	be	AUX
eistud-34060	82	3	also	also	ADV
eistud-34060	82	4	worth	worth	ADJ
eistud-34060	82	5	noting	note	VERB
eistud-34060	82	6	that	that	SCONJ
eistud-34060	82	7	there	there	PRON
eistud-34060	82	8	are	be	VERB
eistud-34060	82	9	continuous	continuous	ADJ
eistud-34060	82	10	debates	debate	NOUN
eistud-34060	82	11	about	about	ADP
eistud-34060	82	12	whether	whether	SCONJ
eistud-34060	82	13	and	and	CCONJ
eistud-34060	82	14	how	how	SCONJ
eistud-34060	82	15	non	non	ADJ
eistud-34060	82	16	-	-	ADJ
eistud-34060	82	17	financial	financial	ADJ
eistud-34060	82	18	disclosure	disclosure	NOUN
eistud-34060	82	19	should	should	AUX
eistud-34060	82	20	be	be	AUX
eistud-34060	82	21	regulated	regulate	VERB
eistud-34060	82	22	(	(	PUNCT
eistud-34060	82	23	cuomo	cuomo	PROPN
eistud-34060	82	24	et	et	PROPN
eistud-34060	82	25	al	al	PROPN
eistud-34060	82	26	.	.	PROPN
eistud-34060	82	27	,	,	PUNCT
eistud-34060	82	28	2022	2022	NUM
eistud-34060	82	29	)	)	PUNCT
eistud-34060	82	30	as	as	SCONJ
eistud-34060	82	31	while	while	SCONJ
eistud-34060	82	32	“	"	PUNCT
eistud-34060	82	33	the	the	DET
eistud-34060	82	34	eu	eu	PROPN
eistud-34060	82	35	taxonomy	taxonomy	NOUN
eistud-34060	82	36	is	be	AUX
eistud-34060	82	37	the	the	DET
eistud-34060	82	38	first	first	ADJ
eistud-34060	82	39	standardised	standardised	ADJ
eistud-34060	82	40	and	and	CCONJ
eistud-34060	82	41	comprehensive	comprehensive	ADJ
eistud-34060	82	42	classification	classification	NOUN
eistud-34060	82	43	system	system	NOUN
eistud-34060	82	44	for	for	ADP
eistud-34060	82	45	sustainable	sustainable	ADJ
eistud-34060	82	46	economic	economic	ADJ
eistud-34060	82	47	activities	activity	NOUN
eistud-34060	82	48	”	"	PUNCT
eistud-34060	82	49	(	(	PUNCT
eistud-34060	82	50	schütze	schütze	PROPN
eistud-34060	82	51	&	&	CCONJ
eistud-34060	82	52	stede	stede	NOUN
eistud-34060	82	53	,	,	PUNCT
eistud-34060	82	54	2021	2021	NUM
eistud-34060	82	55	)	)	PUNCT
eistud-34060	82	56	there	there	PRON
eistud-34060	82	57	is	be	VERB
eistud-34060	82	58	a	a	DET
eistud-34060	82	59	need	need	NOUN
eistud-34060	82	60	for	for	ADP
eistud-34060	82	61	unified	unified	ADJ
eistud-34060	82	62	set	set	NOUN
eistud-34060	82	63	of	of	ADP
eistud-34060	82	64	standards	standard	NOUN
eistud-34060	82	65	combining	combine	VERB
eistud-34060	82	66	all	all	DET
eistud-34060	82	67	the	the	DET
eistud-34060	82	68	taxonomy	taxonomy	NOUN
eistud-34060	82	69	requirements	requirement	NOUN
eistud-34060	82	70	.	.	PUNCT
eistud-34060	83	1	research	research	NOUN
eistud-34060	83	2	sample	sample	NOUN
eistud-34060	83	3	the	the	DET
eistud-34060	83	4	sample	sample	NOUN
eistud-34060	83	5	of	of	ADP
eistud-34060	83	6	the	the	DET
eistud-34060	83	7	present	present	ADJ
eistud-34060	83	8	research	research	NOUN
eistud-34060	83	9	consists	consist	VERB
eistud-34060	83	10	of	of	ADP
eistud-34060	83	11	companies	company	NOUN
eistud-34060	83	12	quoted	quote	VERB
eistud-34060	83	13	at	at	ADP
eistud-34060	83	14	the	the	DET
eistud-34060	83	15	main	main	ADJ
eistud-34060	83	16	list	list	NOUN
eistud-34060	83	17	of	of	ADP
eistud-34060	83	18	shares	share	NOUN
eistud-34060	83	19	at	at	ADP
eistud-34060	83	20	nasdaq	nasdaq	PROPN
eistud-34060	83	21	stock	stock	PROPN
eistud-34060	83	22	exchange	exchange	PROPN
eistud-34060	83	23	tallinn	tallinn	PROPN
eistud-34060	83	24	,	,	PUNCT
eistud-34060	83	25	which	which	PRON
eistud-34060	83	26	are	be	AUX
eistud-34060	83	27	subject	subject	ADJ
eistud-34060	83	28	to	to	ADP
eistud-34060	83	29	the	the	DET
eistud-34060	83	30	enhanced	enhance	VERB
eistud-34060	83	31	requirements	requirement	NOUN
eistud-34060	83	32	of	of	ADP
eistud-34060	83	33	the	the	DET
eistud-34060	83	34	non	non	ADJ
eistud-34060	83	35	-	-	ADJ
eistud-34060	83	36	financial	financial	ADJ
eistud-34060	83	37	reporting	reporting	NOUN
eistud-34060	83	38	directive	directive	NOUN
eistud-34060	83	39	2014/95	2014/95	PROPN
eistud-34060	83	40	/	/	SYM
eistud-34060	83	41	eu	eu	PROPN
eistud-34060	83	42	(	(	PUNCT
eistud-34060	83	43	nfrd	nfrd	NOUN
eistud-34060	83	44	)	)	PUNCT
eistud-34060	83	45	.	.	PUNCT
eistud-34060	84	1	in	in	ADP
eistud-34060	84	2	case	case	NOUN
eistud-34060	84	3	of	of	ADP
eistud-34060	84	4	estonia	estonia	PROPN
eistud-34060	84	5	the	the	DET
eistud-34060	84	6	research	research	NOUN
eistud-34060	84	7	sample	sample	NOUN
eistud-34060	84	8	includes	include	VERB
eistud-34060	84	9	only	only	ADV
eistud-34060	84	10	those	those	DET
eistud-34060	84	11	companies	company	NOUN
eistud-34060	84	12	who	who	PRON
eistud-34060	84	13	have	have	AUX
eistud-34060	84	14	been	be	AUX
eistud-34060	84	15	emitting	emit	VERB
eistud-34060	84	16	stocks	stock	NOUN
eistud-34060	84	17	as	as	ADP
eistud-34060	84	18	of	of	ADP
eistud-34060	84	19	2015	2015	NUM
eistud-34060	84	20	,	,	PUNCT
eistud-34060	84	21	two	two	NUM
eistud-34060	84	22	other	other	ADJ
eistud-34060	84	23	companies	company	NOUN
eistud-34060	84	24	are	be	AUX
eistud-34060	84	25	also	also	ADV
eistud-34060	84	26	added	add	VERB
eistud-34060	84	27	to	to	ADP
eistud-34060	84	28	the	the	DET
eistud-34060	84	29	sample	sample	NOUN
eistud-34060	84	30	which	which	PRON
eistud-34060	84	31	have	have	AUX
eistud-34060	84	32	been	be	AUX
eistud-34060	84	33	listed	list	VERB
eistud-34060	84	34	at	at	ADP
eistud-34060	84	35	secondary	secondary	ADJ
eistud-34060	84	36	list	list	NOUN
eistud-34060	84	37	first	first	ADV
eistud-34060	84	38	and	and	CCONJ
eistud-34060	84	39	later	later	ADV
eistud-34060	84	40	transferred	transfer	VERB
eistud-34060	84	41	to	to	ADP
eistud-34060	84	42	the	the	DET
eistud-34060	84	43	main	main	ADJ
eistud-34060	84	44	list	list	NOUN
eistud-34060	84	45	:	:	PUNCT
eistud-34060	84	46	as	as	ADP
eistud-34060	84	47	lhv	lhv	NOUN
eistud-34060	84	48	group	group	NOUN
eistud-34060	84	49	and	and	CCONJ
eistud-34060	84	50	as	as	SCONJ
eistud-34060	84	51	pro	pro	X
eistud-34060	84	52	kapital	kapital	PROPN
eistud-34060	84	53	grupp	grupp	PROPN
eistud-34060	84	54	.	.	PROPN
eistud-34060	84	55	table	table	NOUN
eistud-34060	84	56	3	3	NUM
eistud-34060	84	57	represents	represent	VERB
eistud-34060	84	58	the	the	DET
eistud-34060	84	59	data	datum	NOUN
eistud-34060	84	60	of	of	ADP
eistud-34060	84	61	the	the	DET
eistud-34060	84	62	selected	select	VERB
eistud-34060	84	63	companies	company	NOUN
eistud-34060	84	64	.	.	PUNCT
eistud-34060	85	1	table	table	NOUN
eistud-34060	85	2	3	3	NUM
eistud-34060	85	3	data	datum	NOUN
eistud-34060	85	4	on	on	ADP
eistud-34060	85	5	the	the	DET
eistud-34060	85	6	selected	select	VERB
eistud-34060	85	7	estonian	estonian	ADJ
eistud-34060	85	8	companies	company	NOUN
eistud-34060	85	9	source	source	NOUN
eistud-34060	85	10	:	:	PUNCT
eistud-34060	85	11	nasdaq	nasdaq	PROPN
eistud-34060	85	12	stock	stock	PROPN
eistud-34060	85	13	exchange	exchange	PROPN
eistud-34060	85	14	tallinn	tallinn	PROPN
eistud-34060	85	15	main	main	ADJ
eistud-34060	85	16	list	list	NOUN
eistud-34060	85	17	(	(	PUNCT
eistud-34060	85	18	emitendid	emitendid	VERB
eistud-34060	85	19	...	...	PUNCT
eistud-34060	85	20	2022	2022	NUM
eistud-34060	85	21	)	)	PUNCT
eistud-34060	85	22	.	.	PUNCT
eistud-34060	86	1	notes	note	VERB
eistud-34060	86	2	:	:	PUNCT
eistud-34060	86	3	1	1	X
eistud-34060	86	4	.	.	X
eistud-34060	86	5	market	market	NOUN
eistud-34060	86	6	capitalization	capitalization	NOUN
eistud-34060	86	7	rate	rate	NOUN
eistud-34060	86	8	as	as	ADP
eistud-34060	86	9	of	of	ADP
eistud-34060	86	10	21.01.2022	21.01.2022	NUM
eistud-34060	86	11	.	.	NOUN
eistud-34060	87	1	2	2	NUM
eistud-34060	87	2	.	.	X
eistud-34060	87	3	number	number	NOUN
eistud-34060	87	4	of	of	ADP
eistud-34060	87	5	employees	employee	NOUN
eistud-34060	87	6	as	as	ADP
eistud-34060	87	7	of	of	ADP
eistud-34060	87	8	26.03.2022	26.03.2022	NUM
eistud-34060	87	9	according	accord	VERB
eistud-34060	87	10	to	to	ADP
eistud-34060	87	11	data	datum	NOUN
eistud-34060	87	12	presented	present	VERB
eistud-34060	87	13	at	at	ADP
eistud-34060	87	14	nasdaq	nasdaq	PROPN
eistud-34060	87	15	fact	fact	PROPN
eistud-34060	87	16	sheet	sheet	NOUN
eistud-34060	87	17	.	.	PUNCT
eistud-34060	88	1	company	company	NOUN
eistud-34060	88	2	listed	list	VERB
eistud-34060	88	3	since	since	SCONJ
eistud-34060	88	4	market	market	NOUN
eistud-34060	88	5	capitalization	capitalization	NOUN
eistud-34060	88	6	thousands	thousand	NOUN
eistud-34060	88	7	€	€	SYM
eistud-34060	88	8	1	1	NUM
eistud-34060	88	9	number	number	NOUN
eistud-34060	88	10	of	of	ADP
eistud-34060	88	11	employees2	employees2	PROPN
eistud-34060	88	12	revenue	revenue	NOUN
eistud-34060	88	13	mln	mln	PROPN
eistud-34060	88	14	€	€	PROPN
eistud-34060	88	15	/2020	/2020	PUNCT
eistud-34060	88	16	net	net	ADJ
eistud-34060	88	17	profit	profit	NOUN
eistud-34060	88	18	mln	mln	NOUN
eistud-34060	88	19	€	€	NOUN
eistud-34060	88	20	/2020	/2020	PUNCT
eistud-34060	88	21	prfoods	prfood	VERB
eistud-34060	88	22	2010	2010	NUM
eistud-34060	88	23	13	13	NUM
eistud-34060	88	24	732	732	NUM
eistud-34060	88	25	280	280	NUM
eistud-34060	88	26	78	78	NUM
eistud-34060	88	27	-5	-5	ADJ
eistud-34060	88	28	baltika	baltika	NOUN
eistud-34060	88	29	1997	1997	NUM
eistud-34060	88	30	14	14	NUM
eistud-34060	88	31	061	061	NUM
eistud-34060	88	32	198	198	NUM
eistud-34060	88	33	19	19	NUM
eistud-34060	88	34	0	0	NUM
eistud-34060	88	35	arco	arco	PROPN
eistud-34060	88	36	vara	vara	NOUN
eistud-34060	88	37	2007	2007	NUM
eistud-34060	88	38	24	24	NUM
eistud-34060	88	39	724	724	NUM
eistud-34060	88	40	12	12	NUM
eistud-34060	88	41	14	14	NUM
eistud-34060	88	42	1	1	NUM
eistud-34060	88	43	nordecon	nordecon	PROPN
eistud-34060	88	44	2006	2006	NUM
eistud-34060	88	45	38	38	NUM
eistud-34060	88	46	203	203	NUM
eistud-34060	88	47	690	690	NUM
eistud-34060	88	48	296	296	NUM
eistud-34060	88	49	2	2	NUM
eistud-34060	88	50	ekspress	ekspress	NOUN
eistud-34060	88	51	grupp	grupp	NOUN
eistud-34060	88	52	2007	2007	NUM
eistud-34060	88	53	50	50	NUM
eistud-34060	88	54	199	199	NUM
eistud-34060	88	55	1600	1600	NUM
eistud-34060	88	56	63	63	NUM
eistud-34060	88	57	3	3	NUM
eistud-34060	88	58	silvano	silvano	PROPN
eistud-34060	88	59	fashion	fashion	NOUN
eistud-34060	88	60	group	group	NOUN
eistud-34060	88	61	1997	1997	NUM
eistud-34060	88	62	67	67	NUM
eistud-34060	88	63	320	320	NUM
eistud-34060	88	64	1633	1633	NUM
eistud-34060	88	65	38	38	NUM
eistud-34060	88	66	1	1	NUM
eistud-34060	88	67	pro	pro	X
eistud-34060	88	68	kapital	kapital	PROPN
eistud-34060	88	69	grupp	grupp	PROPN
eistud-34060	88	70	2012	2012	NUM
eistud-34060	88	71	78	78	NUM
eistud-34060	88	72	796	796	NUM
eistud-34060	88	73	69	69	NUM
eistud-34060	88	74	19	19	NUM
eistud-34060	88	75	-56	-56	PROPN
eistud-34060	88	76	harju	harju	ADJ
eistud-34060	88	77	elekter	elekter	ADJ
eistud-34060	88	78	1997	1997	NUM
eistud-34060	88	79	125	125	NUM
eistud-34060	88	80	770	770	NUM
eistud-34060	88	81	847	847	NUM
eistud-34060	88	82	147	147	NUM
eistud-34060	88	83	6	6	NUM
eistud-34060	88	84	merko	merko	PROPN
eistud-34060	88	85	ehitus	ehitus	NOUN
eistud-34060	88	86	2008	2008	NUM
eistud-34060	88	87	267	267	NUM
eistud-34060	88	88	270	270	NUM
eistud-34060	88	89	673	673	NUM
eistud-34060	88	90	316	316	NUM
eistud-34060	88	91	23	23	NUM
eistud-34060	88	92	tallinna	tallinna	NOUN
eistud-34060	88	93	vesi	vesi	PROPN
eistud-34060	88	94	2005	2005	NUM
eistud-34060	88	95	281	281	NUM
eistud-34060	88	96	600	600	NUM
eistud-34060	88	97	336	336	NUM
eistud-34060	88	98	52	52	NUM
eistud-34060	88	99	17	17	NUM
eistud-34060	88	100	tallink	tallink	NOUN
eistud-34060	88	101	grupp	grupp	NOUN
eistud-34060	88	102	2005	2005	NUM
eistud-34060	88	103	434	434	NUM
eistud-34060	88	104	244	244	NUM
eistud-34060	88	105	4513	4513	NUM
eistud-34060	88	106	443	443	NUM
eistud-34060	88	107	-108	-108	PROPN
eistud-34060	88	108	tallinna	tallinna	NOUN
eistud-34060	88	109	kaubamaja	kaubamaja	PROPN
eistud-34060	88	110	grupp	grupp	PROPN
eistud-34060	88	111	1996	1996	NUM
eistud-34060	88	112	456	456	NUM
eistud-34060	88	113	982	982	NUM
eistud-34060	88	114	4864	4864	NUM
eistud-34060	88	115	742	742	NUM
eistud-34060	88	116	32	32	NUM
eistud-34060	88	117	lhv	lhv	NOUN
eistud-34060	88	118	group	group	NOUN
eistud-34060	88	119	2016	2016	NUM
eistud-34060	88	120	1	1	NUM
eistud-34060	88	121	258	258	NUM
eistud-34060	88	122	775	775	NUM
eistud-34060	88	123	597	597	NUM
eistud-34060	88	124	104	104	NUM
eistud-34060	88	125	58	58	NUM
eistud-34060	88	126	european	european	ADJ
eistud-34060	88	127	integrat	integrat	NOUN
eistud-34060	88	128	ion	ion	NOUN
eistud-34060	88	129	studies2023/17	studies2023/17	NOUN
eistud-34060	88	130	204	204	NUM
eistud-34060	88	131	the	the	DET
eistud-34060	88	132	selected	select	VERB
eistud-34060	88	133	companies	company	NOUN
eistud-34060	88	134	represent	represent	VERB
eistud-34060	88	135	72	72	NUM
eistud-34060	88	136	%	%	NOUN
eistud-34060	88	137	of	of	ADP
eistud-34060	88	138	companies	company	NOUN
eistud-34060	88	139	quoted	quote	VERB
eistud-34060	88	140	at	at	ADP
eistud-34060	88	141	the	the	DET
eistud-34060	88	142	main	main	ADJ
eistud-34060	88	143	list	list	NOUN
eistud-34060	88	144	of	of	ADP
eistud-34060	88	145	shares	share	NOUN
eistud-34060	88	146	at	at	ADP
eistud-34060	88	147	nasdaq	nasdaq	PROPN
eistud-34060	88	148	stock	stock	PROPN
eistud-34060	88	149	exchange	exchange	PROPN
eistud-34060	88	150	tallinn	tallinn	PROPN
eistud-34060	88	151	and	and	CCONJ
eistud-34060	88	152	therefore	therefore	ADV
eistud-34060	88	153	authors	author	NOUN
eistud-34060	88	154	consider	consider	VERB
eistud-34060	88	155	the	the	DET
eistud-34060	88	156	sample	sample	NOUN
eistud-34060	88	157	as	as	ADP
eistud-34060	88	158	representative	representative	NOUN
eistud-34060	88	159	.	.	PUNCT
eistud-34060	89	1	research	research	NOUN
eistud-34060	89	2	methodology	methodology	NOUN
eistud-34060	89	3	the	the	DET
eistud-34060	89	4	aim	aim	NOUN
eistud-34060	89	5	of	of	ADP
eistud-34060	89	6	this	this	DET
eistud-34060	89	7	study	study	NOUN
eistud-34060	89	8	is	be	AUX
eistud-34060	89	9	to	to	PART
eistud-34060	89	10	determine	determine	VERB
eistud-34060	89	11	whether	whether	SCONJ
eistud-34060	89	12	the	the	DET
eistud-34060	89	13	estonian	estonian	ADJ
eistud-34060	89	14	listed	list	VERB
eistud-34060	89	15	companies	company	NOUN
eistud-34060	89	16	have	have	AUX
eistud-34060	89	17	implemented	implement	VERB
eistud-34060	89	18	the	the	DET
eistud-34060	89	19	requirements	requirement	NOUN
eistud-34060	89	20	of	of	ADP
eistud-34060	89	21	the	the	DET
eistud-34060	89	22	nfrd	nfrd	NOUN
eistud-34060	89	23	and	and	CCONJ
eistud-34060	89	24	what	what	PRON
eistud-34060	89	25	are	be	AUX
eistud-34060	89	26	the	the	DET
eistud-34060	89	27	major	major	ADJ
eistud-34060	89	28	changes	change	NOUN
eistud-34060	89	29	related	relate	VERB
eistud-34060	89	30	to	to	ADP
eistud-34060	89	31	its	its	PRON
eistud-34060	89	32	enforcement	enforcement	NOUN
eistud-34060	89	33	as	as	ADV
eistud-34060	89	34	well	well	ADV
eistud-34060	89	35	as	as	ADP
eistud-34060	89	36	the	the	DET
eistud-34060	89	37	preferred	preferred	ADJ
eistud-34060	89	38	way	way	NOUN
eistud-34060	89	39	of	of	ADP
eistud-34060	89	40	disclosing	disclose	VERB
eistud-34060	89	41	non	non	ADJ
eistud-34060	89	42	-	-	ADJ
eistud-34060	89	43	financial	financial	ADJ
eistud-34060	89	44	information	information	NOUN
eistud-34060	89	45	.	.	PUNCT
eistud-34060	90	1	the	the	DET
eistud-34060	90	2	research	research	NOUN
eistud-34060	90	3	was	be	AUX
eistud-34060	90	4	conducted	conduct	VERB
eistud-34060	90	5	using	use	VERB
eistud-34060	90	6	the	the	DET
eistud-34060	90	7	content	content	NOUN
eistud-34060	90	8	qualitative	qualitative	NOUN
eistud-34060	90	9	analysis	analysis	NOUN
eistud-34060	90	10	method	method	NOUN
eistud-34060	90	11	basis	basis	NOUN
eistud-34060	90	12	the	the	DET
eistud-34060	90	13	requirements	requirement	NOUN
eistud-34060	90	14	of	of	ADP
eistud-34060	90	15	the	the	DET
eistud-34060	90	16	eu	eu	PROPN
eistud-34060	90	17	directive	directive	NOUN
eistud-34060	90	18	on	on	ADP
eistud-34060	90	19	non	non	ADJ
eistud-34060	90	20	-	-	ADJ
eistud-34060	90	21	financial	financial	ADJ
eistud-34060	90	22	reporting	reporting	NOUN
eistud-34060	90	23	“	"	PUNCT
eistud-34060	90	24	in	in	ADP
eistud-34060	90	25	order	order	NOUN
eistud-34060	90	26	to	to	PART
eistud-34060	90	27	enhance	enhance	VERB
eistud-34060	90	28	the	the	DET
eistud-34060	90	29	consistency	consistency	NOUN
eistud-34060	90	30	and	and	CCONJ
eistud-34060	90	31	comparability	comparability	NOUN
eistud-34060	90	32	of	of	ADP
eistud-34060	90	33	non	non	ADJ
eistud-34060	90	34	-	-	ADJ
eistud-34060	90	35	financial	financial	ADJ
eistud-34060	90	36	information	information	NOUN
eistud-34060	90	37	disclosed	disclose	VERB
eistud-34060	90	38	throughout	throughout	ADP
eistud-34060	90	39	the	the	DET
eistud-34060	90	40	union	union	NOUN
eistud-34060	90	41	,	,	PUNCT
eistud-34060	90	42	certain	certain	ADJ
eistud-34060	90	43	large	large	ADJ
eistud-34060	90	44	undertakings	undertaking	NOUN
eistud-34060	90	45	should	should	AUX
eistud-34060	90	46	prepare	prepare	VERB
eistud-34060	90	47	a	a	DET
eistud-34060	90	48	non	non	ADJ
eistud-34060	90	49	-	-	ADJ
eistud-34060	90	50	financial	financial	ADJ
eistud-34060	90	51	statement	statement	NOUN
eistud-34060	90	52	containing	contain	VERB
eistud-34060	90	53	information	information	NOUN
eistud-34060	90	54	relating	relate	VERB
eistud-34060	90	55	to	to	ADP
eistud-34060	90	56	at	at	ADP
eistud-34060	90	57	least	least	ADJ
eistud-34060	90	58	environmental	environmental	ADJ
eistud-34060	90	59	matters	matter	NOUN
eistud-34060	90	60	,	,	PUNCT
eistud-34060	90	61	social	social	ADJ
eistud-34060	90	62	and	and	CCONJ
eistud-34060	90	63	employee	employee	NOUN
eistud-34060	90	64	-	-	PUNCT
eistud-34060	90	65	related	relate	VERB
eistud-34060	90	66	matters	matter	NOUN
eistud-34060	90	67	,	,	PUNCT
eistud-34060	90	68	respect	respect	NOUN
eistud-34060	90	69	for	for	ADP
eistud-34060	90	70	human	human	ADJ
eistud-34060	90	71	rights	right	NOUN
eistud-34060	90	72	,	,	PUNCT
eistud-34060	90	73	anti	anti	ADJ
eistud-34060	90	74	-	-	NOUN
eistud-34060	90	75	corruption	corruption	NOUN
eistud-34060	90	76	and	and	CCONJ
eistud-34060	90	77	bribery	bribery	NOUN
eistud-34060	90	78	matters	matter	NOUN
eistud-34060	90	79	.	.	PUNCT
eistud-34060	91	1	such	such	ADJ
eistud-34060	91	2	statement	statement	NOUN
eistud-34060	91	3	should	should	AUX
eistud-34060	91	4	include	include	VERB
eistud-34060	91	5	a	a	DET
eistud-34060	91	6	description	description	NOUN
eistud-34060	91	7	of	of	ADP
eistud-34060	91	8	the	the	DET
eistud-34060	91	9	policies	policy	NOUN
eistud-34060	91	10	,	,	PUNCT
eistud-34060	91	11	outcomes	outcome	NOUN
eistud-34060	91	12	and	and	CCONJ
eistud-34060	91	13	risks	risk	NOUN
eistud-34060	91	14	related	relate	VERB
eistud-34060	91	15	to	to	ADP
eistud-34060	91	16	those	those	DET
eistud-34060	91	17	matters	matter	NOUN
eistud-34060	91	18	and	and	CCONJ
eistud-34060	91	19	should	should	AUX
eistud-34060	91	20	be	be	AUX
eistud-34060	91	21	included	include	VERB
eistud-34060	91	22	in	in	ADP
eistud-34060	91	23	the	the	DET
eistud-34060	91	24	management	management	NOUN
eistud-34060	91	25	report	report	NOUN
eistud-34060	91	26	of	of	ADP
eistud-34060	91	27	the	the	DET
eistud-34060	91	28	undertaking	undertaking	NOUN
eistud-34060	91	29	concerned	concern	VERB
eistud-34060	91	30	.	.	PUNCT
eistud-34060	92	1	the	the	DET
eistud-34060	92	2	non	non	ADJ
eistud-34060	92	3	-	-	ADJ
eistud-34060	92	4	financial	financial	ADJ
eistud-34060	92	5	statement	statement	NOUN
eistud-34060	92	6	should	should	AUX
eistud-34060	92	7	also	also	ADV
eistud-34060	92	8	include	include	VERB
eistud-34060	92	9	information	information	NOUN
eistud-34060	92	10	on	on	ADP
eistud-34060	92	11	the	the	DET
eistud-34060	92	12	due	due	ADJ
eistud-34060	92	13	diligence	diligence	NOUN
eistud-34060	92	14	processes	process	NOUN
eistud-34060	92	15	implemented	implement	VERB
eistud-34060	92	16	by	by	ADP
eistud-34060	92	17	the	the	DET
eistud-34060	92	18	undertaking	undertaking	NOUN
eistud-34060	92	19	,	,	PUNCT
eistud-34060	92	20	also	also	ADV
eistud-34060	92	21	regarding	regard	VERB
eistud-34060	92	22	,	,	PUNCT
eistud-34060	92	23	where	where	SCONJ
eistud-34060	92	24	relevant	relevant	ADJ
eistud-34060	92	25	and	and	CCONJ
eistud-34060	92	26	proportionate	proportionate	ADJ
eistud-34060	92	27	,	,	PUNCT
eistud-34060	92	28	its	its	PRON
eistud-34060	92	29	supply	supply	NOUN
eistud-34060	92	30	and	and	CCONJ
eistud-34060	92	31	subcontracting	subcontracting	NOUN
eistud-34060	92	32	chains	chain	NOUN
eistud-34060	92	33	,	,	PUNCT
eistud-34060	92	34	in	in	ADP
eistud-34060	92	35	order	order	NOUN
eistud-34060	92	36	to	to	PART
eistud-34060	92	37	identify	identify	VERB
eistud-34060	92	38	,	,	PUNCT
eistud-34060	92	39	prevent	prevent	VERB
eistud-34060	92	40	and	and	CCONJ
eistud-34060	92	41	mitigate	mitigate	VERB
eistud-34060	92	42	existing	exist	VERB
eistud-34060	92	43	and	and	CCONJ
eistud-34060	92	44	potential	potential	ADJ
eistud-34060	92	45	adverse	adverse	ADJ
eistud-34060	92	46	impacts	impact	NOUN
eistud-34060	92	47	”	"	PUNCT
eistud-34060	92	48	.	.	PUNCT
eistud-34060	93	1	(	(	PUNCT
eistud-34060	93	2	2014/95/	2014/95/	NUM
eistud-34060	93	3	el	el	NOUN
eistud-34060	93	4	)	)	PUNCT
eistud-34060	93	5	.	.	PUNCT
eistud-34060	94	1	a	a	DET
eistud-34060	94	2	year	year	NOUN
eistud-34060	94	3	of	of	ADP
eistud-34060	94	4	2015	2015	NUM
eistud-34060	94	5	was	be	AUX
eistud-34060	94	6	selected	select	VERB
eistud-34060	94	7	as	as	ADP
eistud-34060	94	8	a	a	DET
eistud-34060	94	9	starting	starting	NOUN
eistud-34060	94	10	point	point	NOUN
eistud-34060	94	11	for	for	ADP
eistud-34060	94	12	the	the	DET
eistud-34060	94	13	research	research	NOUN
eistud-34060	94	14	when	when	SCONJ
eistud-34060	94	15	the	the	DET
eistud-34060	94	16	non	non	ADJ
eistud-34060	94	17	-	-	ADJ
eistud-34060	94	18	financial	financial	ADJ
eistud-34060	94	19	requirements	requirement	NOUN
eistud-34060	94	20	were	be	AUX
eistud-34060	94	21	not	not	PART
eistud-34060	94	22	enforced	enforce	VERB
eistud-34060	94	23	yet	yet	ADV
eistud-34060	94	24	.	.	PUNCT
eistud-34060	95	1	the	the	DET
eistud-34060	95	2	authors	author	NOUN
eistud-34060	95	3	used	use	VERB
eistud-34060	95	4	data	datum	NOUN
eistud-34060	95	5	retrieved	retrieve	VERB
eistud-34060	95	6	from	from	ADP
eistud-34060	95	7	the	the	DET
eistud-34060	95	8	annual	annual	ADJ
eistud-34060	95	9	financial	financial	ADJ
eistud-34060	95	10	reports	report	NOUN
eistud-34060	95	11	of	of	ADP
eistud-34060	95	12	companies	company	NOUN
eistud-34060	95	13	,	,	PUNCT
eistud-34060	95	14	management	management	NOUN
eistud-34060	95	15	reports	report	NOUN
eistud-34060	95	16	and/or	and/or	CCONJ
eistud-34060	95	17	other	other	ADJ
eistud-34060	95	18	reports	report	NOUN
eistud-34060	95	19	containing	contain	VERB
eistud-34060	95	20	esg	esg	PROPN
eistud-34060	95	21	related	relate	VERB
eistud-34060	95	22	information	information	NOUN
eistud-34060	95	23	.	.	PUNCT
eistud-34060	96	1	authors	author	NOUN
eistud-34060	96	2	have	have	AUX
eistud-34060	96	3	focused	focus	VERB
eistud-34060	96	4	on	on	ADP
eistud-34060	96	5	the	the	PRON
eistud-34060	96	6	on	on	ADP
eistud-34060	96	7	the	the	DET
eistud-34060	96	8	impact	impact	NOUN
eistud-34060	96	9	of	of	ADP
eistud-34060	96	10	business	business	NOUN
eistud-34060	96	11	activities	activity	NOUN
eistud-34060	96	12	and	and	CCONJ
eistud-34060	96	13	management	management	NOUN
eistud-34060	96	14	assessment	assessment	NOUN
eistud-34060	96	15	in	in	ADP
eistud-34060	96	16	the	the	DET
eistud-34060	96	17	following	follow	VERB
eistud-34060	96	18	categories	category	NOUN
eistud-34060	96	19	:	:	PUNCT
eistud-34060	96	20	»	»	PUNCT
eistud-34060	96	21	environmental	environmental	ADJ
eistud-34060	96	22	matters	matter	NOUN
eistud-34060	96	23	,	,	PUNCT
eistud-34060	96	24	»	»	PUNCT
eistud-34060	96	25	social	social	ADJ
eistud-34060	96	26	matters	matter	NOUN
eistud-34060	96	27	and	and	CCONJ
eistud-34060	96	28	treatment	treatment	NOUN
eistud-34060	96	29	of	of	ADP
eistud-34060	96	30	employees	employee	NOUN
eistud-34060	96	31	,	,	PUNCT
eistud-34060	96	32	»	»	PUNCT
eistud-34060	96	33	respect	respect	NOUN
eistud-34060	96	34	for	for	ADP
eistud-34060	96	35	human	human	ADJ
eistud-34060	96	36	rights	right	NOUN
eistud-34060	96	37	,	,	PUNCT
eistud-34060	96	38	»	»	PUNCT
eistud-34060	96	39	anti	anti	ADJ
eistud-34060	96	40	-	-	NOUN
eistud-34060	96	41	corruption	corruption	NOUN
eistud-34060	96	42	and	and	CCONJ
eistud-34060	96	43	bribery	bribery	NOUN
eistud-34060	96	44	»	»	PUNCT
eistud-34060	96	45	diversity	diversity	NOUN
eistud-34060	96	46	on	on	ADP
eistud-34060	96	47	company	company	NOUN
eistud-34060	96	48	boards	board	NOUN
eistud-34060	96	49	.	.	PUNCT
eistud-34060	97	1	in	in	ADP
eistud-34060	97	2	order	order	NOUN
eistud-34060	97	3	to	to	PART
eistud-34060	97	4	compare	compare	VERB
eistud-34060	97	5	the	the	DET
eistud-34060	97	6	disclosed	disclose	VERB
eistud-34060	97	7	information	information	NOUN
eistud-34060	97	8	authors	author	NOUN
eistud-34060	97	9	have	have	AUX
eistud-34060	97	10	created	create	VERB
eistud-34060	97	11	the	the	DET
eistud-34060	97	12	assessment	assessment	NOUN
eistud-34060	97	13	model	model	NOUN
eistud-34060	97	14	,	,	PUNCT
eistud-34060	97	15	tested	test	VERB
eistud-34060	97	16	while	while	SCONJ
eistud-34060	97	17	retrieving	retrieve	VERB
eistud-34060	97	18	the	the	DET
eistud-34060	97	19	required	require	VERB
eistud-34060	97	20	data	datum	NOUN
eistud-34060	97	21	.	.	PUNCT
eistud-34060	98	1	the	the	DET
eistud-34060	98	2	maximum	maximum	ADJ
eistud-34060	98	3	amount	amount	NOUN
eistud-34060	98	4	of	of	ADP
eistud-34060	98	5	points	point	NOUN
eistud-34060	98	6	received	receive	VERB
eistud-34060	98	7	by	by	ADP
eistud-34060	98	8	company	company	NOUN
eistud-34060	98	9	for	for	ADP
eistud-34060	98	10	the	the	DET
eistud-34060	98	11	quality	quality	NOUN
eistud-34060	98	12	of	of	ADP
eistud-34060	98	13	its	its	PRON
eistud-34060	98	14	non	non	ADJ
eistud-34060	98	15	-	-	ADJ
eistud-34060	98	16	financial	financial	ADJ
eistud-34060	98	17	reporting	reporting	NOUN
eistud-34060	98	18	may	may	AUX
eistud-34060	98	19	be	be	AUX
eistud-34060	98	20	100	100	NUM
eistud-34060	98	21	.	.	PUNCT
eistud-34060	99	1	the	the	DET
eistud-34060	99	2	assessment	assessment	NOUN
eistud-34060	99	3	model	model	NOUN
eistud-34060	99	4	and	and	CCONJ
eistud-34060	99	5	the	the	DET
eistud-34060	99	6	calculation	calculation	NOUN
eistud-34060	99	7	of	of	ADP
eistud-34060	99	8	maximum	maximum	ADJ
eistud-34060	99	9	score	score	NOUN
eistud-34060	99	10	is	be	AUX
eistud-34060	99	11	presented	present	VERB
eistud-34060	99	12	in	in	ADP
eistud-34060	99	13	table	table	NOUN
eistud-34060	99	14	4	4	NUM
eistud-34060	99	15	.	.	PUNCT
eistud-34060	99	16	table	table	NOUN
eistud-34060	99	17	4	4	NUM
eistud-34060	99	18	assessment	assessment	NOUN
eistud-34060	99	19	criteria	criterion	NOUN
eistud-34060	99	20	of	of	ADP
eistud-34060	99	21	the	the	DET
eistud-34060	99	22	quality	quality	NOUN
eistud-34060	99	23	of	of	ADP
eistud-34060	99	24	nonfinancial	nonfinancial	ADJ
eistud-34060	99	25	reporting	reporting	NOUN
eistud-34060	99	26	source	source	NOUN
eistud-34060	99	27	:	:	PUNCT
eistud-34060	99	28	authors	author	NOUN
eistud-34060	99	29	no	no	DET
eistud-34060	99	30	criteria	criterion	NOUN
eistud-34060	99	31	percentage	percentage	NOUN
eistud-34060	99	32	1	1	NUM
eistud-34060	99	33	points	point	NOUN
eistud-34060	99	34	awarded	award	VERB
eistud-34060	99	35	for	for	ADP
eistud-34060	99	36	the	the	DET
eistud-34060	99	37	presence	presence	NOUN
eistud-34060	99	38	of	of	ADP
eistud-34060	99	39	the	the	DET
eistud-34060	99	40	subcategories	subcategorie	NOUN
eistud-34060	99	41	in	in	ADP
eistud-34060	99	42	the	the	DET
eistud-34060	99	43	report	report	NOUN
eistud-34060	99	44	of	of	ADP
eistud-34060	99	45	the	the	DET
eistud-34060	99	46	company	company	NOUN
eistud-34060	99	47	20	20	NUM
eistud-34060	99	48	2	2	NUM
eistud-34060	99	49	points	point	NOUN
eistud-34060	99	50	awarded	award	VERB
eistud-34060	99	51	for	for	ADP
eistud-34060	99	52	the	the	DET
eistud-34060	99	53	details	detail	NOUN
eistud-34060	99	54	disclosed	disclose	VERB
eistud-34060	99	55	in	in	ADP
eistud-34060	99	56	every	every	DET
eistud-34060	99	57	sub	sub	NOUN
eistud-34060	99	58	-	-	NOUN
eistud-34060	99	59	category	category	ADJ
eistud-34060	99	60	60	60	NUM
eistud-34060	99	61	3	3	NUM
eistud-34060	99	62	points	point	NOUN
eistud-34060	99	63	awarded	award	VERB
eistud-34060	99	64	for	for	ADP
eistud-34060	99	65	the	the	DET
eistud-34060	99	66	reporting	reporting	NOUN
eistud-34060	99	67	guidelines	guideline	NOUN
eistud-34060	99	68	and	and	CCONJ
eistud-34060	99	69	frameworks	framework	NOUN
eistud-34060	99	70	followed	follow	VERB
eistud-34060	99	71	by	by	ADP
eistud-34060	99	72	company	company	NOUN
eistud-34060	99	73	(	(	PUNCT
eistud-34060	99	74	gri	gri	PROPN
eistud-34060	99	75	,	,	PUNCT
eistud-34060	99	76	oecd	oecd	PROPN
eistud-34060	99	77	,	,	PUNCT
eistud-34060	99	78	un	un	PROPN
eistud-34060	99	79	global	global	PROPN
eistud-34060	99	80	compact	compact	PROPN
eistud-34060	99	81	etc	etc	X
eistud-34060	99	82	.	.	PUNCT
eistud-34060	99	83	)	)	PUNCT
eistud-34060	99	84	5	5	NUM
eistud-34060	99	85	4	4	NUM
eistud-34060	99	86	points	point	NOUN
eistud-34060	99	87	awarded	award	VERB
eistud-34060	99	88	for	for	ADP
eistud-34060	99	89	submitting	submit	VERB
eistud-34060	99	90	the	the	DET
eistud-34060	99	91	environmental	environmental	ADJ
eistud-34060	99	92	,	,	PUNCT
eistud-34060	99	93	social	social	ADJ
eistud-34060	99	94	and	and	CCONJ
eistud-34060	99	95	governance	governance	NOUN
eistud-34060	99	96	reports	report	NOUN
eistud-34060	99	97	(	(	PUNCT
eistud-34060	99	98	esg	esg	NOUN
eistud-34060	99	99	)	)	PUNCT
eistud-34060	99	100	5	5	NUM
eistud-34060	99	101	5	5	NUM
eistud-34060	99	102	points	point	NOUN
eistud-34060	99	103	awarded	award	VERB
eistud-34060	99	104	for	for	ADP
eistud-34060	99	105	the	the	DET
eistud-34060	99	106	assurance	assurance	NOUN
eistud-34060	99	107	of	of	ADP
eistud-34060	99	108	the	the	DET
eistud-34060	99	109	auditor	auditor	NOUN
eistud-34060	99	110	5	5	NUM
eistud-34060	99	111	6	6	NUM
eistud-34060	99	112	points	point	NOUN
eistud-34060	99	113	awarded	award	VERB
eistud-34060	99	114	for	for	ADP
eistud-34060	99	115	iso	iso	NOUN
eistud-34060	99	116	/	/	SYM
eistud-34060	99	117	emas	emas	PROPN
eistud-34060	99	118	certifications	certification	NOUN
eistud-34060	99	119	5	5	NUM
eistud-34060	99	120	205	205	NUM
eistud-34060	99	121	european	european	ADJ
eistud-34060	99	122	integrat	integrat	NOUN
eistud-34060	99	123	ion	ion	NOUN
eistud-34060	99	124	studies	study	NOUN
eistud-34060	99	125	2023/17	2023/17	NUM
eistud-34060	99	126	the	the	DET
eistud-34060	99	127	maximum	maximum	ADJ
eistud-34060	99	128	number	number	NOUN
eistud-34060	99	129	received	receive	VERB
eistud-34060	99	130	for	for	ADP
eistud-34060	99	131	the	the	DET
eistud-34060	99	132	presence	presence	NOUN
eistud-34060	99	133	of	of	ADP
eistud-34060	99	134	the	the	DET
eistud-34060	99	135	sub	sub	NOUN
eistud-34060	99	136	-	-	NOUN
eistud-34060	99	137	categories	category	NOUN
eistud-34060	99	138	in	in	ADP
eistud-34060	99	139	the	the	DET
eistud-34060	99	140	report	report	NOUN
eistud-34060	99	141	of	of	ADP
eistud-34060	99	142	the	the	DET
eistud-34060	99	143	company	company	NOUN
eistud-34060	99	144	is	be	AUX
eistud-34060	99	145	20	20	NUM
eistud-34060	99	146	(	(	PUNCT
eistud-34060	99	147	20	20	NUM
eistud-34060	99	148	categories	category	NOUN
eistud-34060	99	149	and	and	CCONJ
eistud-34060	99	150	one	one	NUM
eistud-34060	99	151	point	point	NOUN
eistud-34060	99	152	for	for	ADP
eistud-34060	99	153	each	each	PRON
eistud-34060	99	154	)	)	PUNCT
eistud-34060	99	155	.	.	PUNCT
eistud-34060	100	1	the	the	DET
eistud-34060	100	2	detailed	detailed	ADJ
eistud-34060	100	3	overview	overview	NOUN
eistud-34060	100	4	of	of	ADP
eistud-34060	100	5	the	the	DET
eistud-34060	100	6	selected	select	VERB
eistud-34060	100	7	non	non	ADJ
eistud-34060	100	8	-	-	ADJ
eistud-34060	100	9	financial	financial	ADJ
eistud-34060	100	10	subcategories	subcategorie	NOUN
eistud-34060	100	11	is	be	AUX
eistud-34060	100	12	presented	present	VERB
eistud-34060	100	13	in	in	ADP
eistud-34060	100	14	table	table	NOUN
eistud-34060	100	15	5	5	NUM
eistud-34060	100	16	.	.	PUNCT
eistud-34060	100	17	table	table	NOUN
eistud-34060	100	18	5	5	NUM
eistud-34060	100	19	non	non	ADJ
eistud-34060	100	20	-	-	ADJ
eistud-34060	100	21	financial	financial	ADJ
eistud-34060	100	22	reporting	reporting	NOUN
eistud-34060	100	23	categories	category	NOUN
eistud-34060	100	24	and	and	CCONJ
eistud-34060	100	25	subcategories	subcategorie	NOUN
eistud-34060	100	26	source	source	NOUN
eistud-34060	100	27	:	:	PUNCT
eistud-34060	100	28	prepared	prepare	VERB
eistud-34060	100	29	by	by	ADP
eistud-34060	100	30	authors	author	NOUN
eistud-34060	100	31	basis	basis	NOUN
eistud-34060	100	32	directive	directive	NOUN
eistud-34060	100	33	2014/95	2014/95	PROPN
eistud-34060	100	34	/	/	SYM
eistud-34060	100	35	eu	eu	PROPN
eistud-34060	100	36	reporting	report	VERB
eistud-34060	100	37	category	category	NOUN
eistud-34060	100	38	reporting	report	VERB
eistud-34060	100	39	subcategory	subcategory	ADJ
eistud-34060	100	40	environmental	environmental	ADJ
eistud-34060	100	41	matters	matter	NOUN
eistud-34060	100	42	1	1	NUM
eistud-34060	100	43	details	detail	NOUN
eistud-34060	100	44	of	of	ADP
eistud-34060	100	45	the	the	DET
eistud-34060	100	46	current	current	ADJ
eistud-34060	100	47	and	and	CCONJ
eistud-34060	100	48	foreseeable	foreseeable	ADJ
eistud-34060	100	49	impacts	impact	NOUN
eistud-34060	100	50	of	of	ADP
eistud-34060	100	51	the	the	DET
eistud-34060	100	52	undertaking	undertaking	NOUN
eistud-34060	100	53	’s	’s	PART
eistud-34060	100	54	operations	operation	NOUN
eistud-34060	100	55	on	on	ADP
eistud-34060	100	56	the	the	DET
eistud-34060	100	57	environment	environment	NOUN
eistud-34060	100	58	.	.	PUNCT
eistud-34060	101	1	2	2	NUM
eistud-34060	101	2	the	the	DET
eistud-34060	101	3	use	use	NOUN
eistud-34060	101	4	of	of	ADP
eistud-34060	101	5	renewable	renewable	ADJ
eistud-34060	101	6	and/or	and/or	CCONJ
eistud-34060	101	7	non	non	ADJ
eistud-34060	101	8	-	-	ADJ
eistud-34060	101	9	renewable	renewable	ADJ
eistud-34060	101	10	energy	energy	NOUN
eistud-34060	101	11	.	.	PUNCT
eistud-34060	102	1	3	3	NUM
eistud-34060	102	2	greenhouse	greenhouse	NOUN
eistud-34060	102	3	emission	emission	NOUN
eistud-34060	102	4	.	.	PUNCT
eistud-34060	103	1	4	4	NUM
eistud-34060	103	2	water	water	NOUN
eistud-34060	103	3	use	use	NOUN
eistud-34060	103	4	.	.	PUNCT
eistud-34060	103	5	5	5	NUM
eistud-34060	103	6	air	air	NOUN
eistud-34060	103	7	pollution	pollution	NOUN
eistud-34060	103	8	.	.	PUNCT
eistud-34060	104	1	6	6	NUM
eistud-34060	104	2	recycle	recycle	NOUN
eistud-34060	104	3	of	of	ADP
eistud-34060	104	4	materials	material	NOUN
eistud-34060	104	5	,	,	PUNCT
eistud-34060	104	6	waste	waste	NOUN
eistud-34060	104	7	management	management	NOUN
eistud-34060	104	8	.	.	PUNCT
eistud-34060	105	1	social	social	ADJ
eistud-34060	105	2	matters	matter	NOUN
eistud-34060	105	3	and	and	CCONJ
eistud-34060	105	4	treatment	treatment	NOUN
eistud-34060	105	5	of	of	ADP
eistud-34060	105	6	employees	employee	NOUN
eistud-34060	105	7	1	1	NUM
eistud-34060	105	8	gender	gender	NOUN
eistud-34060	105	9	equality	equality	NOUN
eistud-34060	105	10	.	.	PUNCT
eistud-34060	106	1	2	2	NUM
eistud-34060	106	2	implementation	implementation	NOUN
eistud-34060	106	3	of	of	ADP
eistud-34060	106	4	fundamental	fundamental	ADJ
eistud-34060	106	5	conventions	convention	NOUN
eistud-34060	106	6	of	of	ADP
eistud-34060	106	7	the	the	DET
eistud-34060	106	8	ilo	ilo	PROPN
eistud-34060	106	9	.	.	PUNCT
eistud-34060	106	10	3	3	NUM
eistud-34060	106	11	working	working	NOUN
eistud-34060	106	12	conditions	condition	NOUN
eistud-34060	106	13	.	.	PUNCT
eistud-34060	107	1	4	4	NUM
eistud-34060	107	2	social	social	ADJ
eistud-34060	107	3	dialogue	dialogue	NOUN
eistud-34060	107	4	(	(	PUNCT
eistud-34060	107	5	charity	charity	NOUN
eistud-34060	107	6	)	)	PUNCT
eistud-34060	107	7	.	.	PUNCT
eistud-34060	108	1	5	5	NUM
eistud-34060	108	2	respect	respect	NOUN
eistud-34060	108	3	for	for	ADP
eistud-34060	108	4	the	the	DET
eistud-34060	108	5	right	right	NOUN
eistud-34060	108	6	of	of	ADP
eistud-34060	108	7	workers	worker	NOUN
eistud-34060	108	8	to	to	PART
eistud-34060	108	9	be	be	AUX
eistud-34060	108	10	informed	inform	VERB
eistud-34060	108	11	and	and	CCONJ
eistud-34060	108	12	consulted	consult	VERB
eistud-34060	108	13	.	.	PUNCT
eistud-34060	109	1	6	6	NUM
eistud-34060	109	2	respect	respect	NOUN
eistud-34060	109	3	for	for	ADP
eistud-34060	109	4	trade	trade	NOUN
eistud-34060	109	5	union	union	NOUN
eistud-34060	109	6	rights	right	NOUN
eistud-34060	109	7	.	.	PUNCT
eistud-34060	110	1	7	7	NUM
eistud-34060	110	2	health	health	NOUN
eistud-34060	110	3	and	and	CCONJ
eistud-34060	110	4	safety	safety	NOUN
eistud-34060	110	5	at	at	ADP
eistud-34060	110	6	work	work	NOUN
eistud-34060	110	7	.	.	PUNCT
eistud-34060	111	1	8	8	NUM
eistud-34060	111	2	dialogue	dialogue	NOUN
eistud-34060	111	3	with	with	ADP
eistud-34060	111	4	local	local	ADJ
eistud-34060	111	5	communities	community	NOUN
eistud-34060	111	6	.	.	PUNCT
eistud-34060	112	1	respect	respect	NOUN
eistud-34060	112	2	for	for	ADP
eistud-34060	112	3	human	human	ADJ
eistud-34060	112	4	rights	right	NOUN
eistud-34060	112	5	1	1	NUM
eistud-34060	112	6	the	the	DET
eistud-34060	112	7	prevention	prevention	NOUN
eistud-34060	112	8	of	of	ADP
eistud-34060	112	9	human	human	ADJ
eistud-34060	112	10	rights	right	NOUN
eistud-34060	112	11	abuses	abuse	NOUN
eistud-34060	112	12	.	.	PUNCT
eistud-34060	113	1	anti	anti	ADJ
eistud-34060	113	2	-	-	NOUN
eistud-34060	113	3	corruption	corruption	NOUN
eistud-34060	113	4	and	and	CCONJ
eistud-34060	113	5	bribery	bribery	NOUN
eistud-34060	113	6	1	1	NUM
eistud-34060	113	7	instruments	instrument	NOUN
eistud-34060	113	8	in	in	ADP
eistud-34060	113	9	place	place	NOUN
eistud-34060	113	10	to	to	PART
eistud-34060	113	11	fight	fight	VERB
eistud-34060	113	12	corruption	corruption	NOUN
eistud-34060	113	13	and	and	CCONJ
eistud-34060	113	14	bribery	bribery	NOUN
eistud-34060	113	15	.	.	PUNCT
eistud-34060	114	1	2	2	NUM
eistud-34060	114	2	ethical	ethical	ADJ
eistud-34060	114	3	norms	norm	NOUN
eistud-34060	114	4	and	and	CCONJ
eistud-34060	114	5	code	code	NOUN
eistud-34060	114	6	of	of	ADP
eistud-34060	114	7	conduct	conduct	NOUN
eistud-34060	114	8	at	at	ADP
eistud-34060	114	9	work	work	NOUN
eistud-34060	114	10	.	.	PUNCT
eistud-34060	115	1	3	3	NUM
eistud-34060	115	2	whistle	whistle	VERB
eistud-34060	115	3	-	-	PUNCT
eistud-34060	115	4	blower	blower	NOUN
eistud-34060	115	5	code	code	NOUN
eistud-34060	115	6	of	of	ADP
eistud-34060	115	7	conduct	conduct	NOUN
eistud-34060	115	8	.	.	PUNCT
eistud-34060	116	1	diversity	diversity	NOUN
eistud-34060	116	2	on	on	ADP
eistud-34060	116	3	company	company	NOUN
eistud-34060	116	4	boards	board	NOUN
eistud-34060	116	5	1	1	NUM
eistud-34060	116	6	description	description	NOUN
eistud-34060	116	7	of	of	ADP
eistud-34060	116	8	main	main	ADJ
eistud-34060	116	9	principles	principle	NOUN
eistud-34060	116	10	,	,	PUNCT
eistud-34060	116	11	aims	aim	VERB
eistud-34060	116	12	and	and	CCONJ
eistud-34060	116	13	their	their	PRON
eistud-34060	116	14	implementation	implementation	NOUN
eistud-34060	116	15	.	.	PUNCT
eistud-34060	117	1	2	2	NUM
eistud-34060	117	2	management	management	NOUN
eistud-34060	117	3	and	and	CCONJ
eistud-34060	117	4	supervisory	supervisory	ADJ
eistud-34060	117	5	bodies	body	NOUN
eistud-34060	117	6	diversity	diversity	NOUN
eistud-34060	117	7	with	with	ADP
eistud-34060	117	8	regard	regard	NOUN
eistud-34060	117	9	to	to	ADP
eistud-34060	117	10	age	age	NOUN
eistud-34060	117	11	,	,	PUNCT
eistud-34060	117	12	gender	gender	NOUN
eistud-34060	117	13	or	or	CCONJ
eistud-34060	117	14	educational	educational	ADJ
eistud-34060	117	15	and	and	CCONJ
eistud-34060	117	16	professional	professional	ADJ
eistud-34060	117	17	backgrounds	background	NOUN
eistud-34060	117	18	.	.	PUNCT
eistud-34060	118	1	the	the	DET
eistud-34060	118	2	details	detail	NOUN
eistud-34060	118	3	disclosed	disclose	VERB
eistud-34060	118	4	in	in	ADP
eistud-34060	118	5	every	every	DET
eistud-34060	118	6	sub	sub	NOUN
eistud-34060	118	7	-	-	ADJ
eistud-34060	118	8	category	category	NOUN
eistud-34060	118	9	were	be	AUX
eistud-34060	118	10	evaluated	evaluate	VERB
eistud-34060	118	11	by	by	ADP
eistud-34060	118	12	authors	author	NOUN
eistud-34060	118	13	according	accord	VERB
eistud-34060	118	14	to	to	ADP
eistud-34060	118	15	the	the	DET
eistud-34060	118	16	scale	scale	NOUN
eistud-34060	118	17	from	from	ADP
eistud-34060	118	18	1	1	NUM
eistud-34060	118	19	to	to	PART
eistud-34060	118	20	3	3	NUM
eistud-34060	118	21	:	:	PUNCT
eistud-34060	118	22	»	»	PUNCT
eistud-34060	118	23	one	one	NUM
eistud-34060	118	24	point	point	NOUN
eistud-34060	118	25	is	be	AUX
eistud-34060	118	26	given	give	VERB
eistud-34060	118	27	in	in	ADP
eistud-34060	118	28	case	case	NOUN
eistud-34060	118	29	the	the	DET
eistud-34060	118	30	sub	sub	NOUN
eistud-34060	118	31	-	-	NOUN
eistud-34060	118	32	category	category	NOUN
eistud-34060	118	33	is	be	AUX
eistud-34060	118	34	mentioned	mention	VERB
eistud-34060	118	35	in	in	ADP
eistud-34060	118	36	the	the	DET
eistud-34060	118	37	report	report	NOUN
eistud-34060	118	38	.	.	PUNCT
eistud-34060	119	1	»	»	PUNCT
eistud-34060	119	2	two	two	NUM
eistud-34060	119	3	points	point	NOUN
eistud-34060	119	4	are	be	AUX
eistud-34060	119	5	given	give	VERB
eistud-34060	119	6	in	in	ADP
eistud-34060	119	7	case	case	NOUN
eistud-34060	119	8	the	the	DET
eistud-34060	119	9	sub	sub	ADJ
eistud-34060	119	10	-	-	ADJ
eistud-34060	119	11	category	category	ADJ
eistud-34060	119	12	description	description	NOUN
eistud-34060	119	13	is	be	AUX
eistud-34060	119	14	complete	complete	ADJ
eistud-34060	119	15	and	and	CCONJ
eistud-34060	119	16	comprehensive	comprehensive	ADJ
eistud-34060	119	17	.	.	PUNCT
eistud-34060	120	1	»	»	PUNCT
eistud-34060	120	2	three	three	NUM
eistud-34060	120	3	points	point	NOUN
eistud-34060	120	4	are	be	AUX
eistud-34060	120	5	given	give	VERB
eistud-34060	120	6	in	in	ADP
eistud-34060	120	7	case	case	NOUN
eistud-34060	120	8	the	the	DET
eistud-34060	120	9	sub	sub	ADJ
eistud-34060	120	10	-	-	ADJ
eistud-34060	120	11	category	category	ADJ
eistud-34060	120	12	description	description	NOUN
eistud-34060	120	13	is	be	AUX
eistud-34060	120	14	complete	complete	ADJ
eistud-34060	120	15	and	and	CCONJ
eistud-34060	120	16	comprehensive	comprehensive	ADJ
eistud-34060	120	17	and	and	CCONJ
eistud-34060	120	18	the	the	DET
eistud-34060	120	19	non	non	ADJ
eistud-34060	120	20	-	-	ADJ
eistud-34060	120	21	financial	financial	ADJ
eistud-34060	120	22	performance	performance	NOUN
eistud-34060	120	23	indicators	indicator	NOUN
eistud-34060	120	24	are	be	AUX
eistud-34060	120	25	present	present	ADJ
eistud-34060	120	26	.	.	PUNCT
eistud-34060	121	1	in	in	ADP
eistud-34060	121	2	general	general	ADJ
eistud-34060	121	3	,	,	PUNCT
eistud-34060	121	4	it	it	PRON
eistud-34060	121	5	was	be	AUX
eistud-34060	121	6	possible	possible	ADJ
eistud-34060	121	7	to	to	PART
eistud-34060	121	8	get	get	VERB
eistud-34060	121	9	60	60	NUM
eistud-34060	121	10	points	point	NOUN
eistud-34060	121	11	maximum	maximum	ADV
eistud-34060	121	12	for	for	ADP
eistud-34060	121	13	the	the	DET
eistud-34060	121	14	detailed	detailed	ADJ
eistud-34060	121	15	information	information	NOUN
eistud-34060	121	16	as	as	SCONJ
eistud-34060	121	17	there	there	PRON
eistud-34060	121	18	are	be	VERB
eistud-34060	121	19	20	20	NUM
eistud-34060	121	20	sub	sub	NOUN
eistud-34060	121	21	-	-	NOUN
eistud-34060	121	22	categories	category	NOUN
eistud-34060	121	23	and	and	CCONJ
eistud-34060	121	24	3	3	NUM
eistud-34060	121	25	points	point	NOUN
eistud-34060	121	26	may	may	AUX
eistud-34060	121	27	be	be	AUX
eistud-34060	121	28	given	give	VERB
eistud-34060	121	29	as	as	ADP
eistud-34060	121	30	a	a	DET
eistud-34060	121	31	maximum	maximum	NOUN
eistud-34060	121	32	to	to	ADP
eistud-34060	121	33	each	each	PRON
eistud-34060	121	34	of	of	ADP
eistud-34060	121	35	them	they	PRON
eistud-34060	121	36	.	.	PUNCT
eistud-34060	122	1	five	five	NUM
eistud-34060	122	2	points	point	NOUN
eistud-34060	122	3	were	be	AUX
eistud-34060	122	4	given	give	VERB
eistud-34060	122	5	in	in	ADP
eistud-34060	122	6	case	case	NOUN
eistud-34060	122	7	company	company	NOUN
eistud-34060	122	8	followed	follow	VERB
eistud-34060	122	9	non	non	ADJ
eistud-34060	122	10	-	-	ADJ
eistud-34060	122	11	financial	financial	ADJ
eistud-34060	122	12	reporting	reporting	NOUN
eistud-34060	122	13	guidelines	guideline	NOUN
eistud-34060	122	14	and	and	CCONJ
eistud-34060	122	15	frameworks	framework	NOUN
eistud-34060	122	16	(	(	PUNCT
eistud-34060	122	17	gri	gri	PROPN
eistud-34060	122	18	,	,	PUNCT
eistud-34060	122	19	oecd	oecd	PROPN
eistud-34060	122	20	,	,	PUNCT
eistud-34060	122	21	un	un	PROPN
eistud-34060	122	22	global	global	PROPN
eistud-34060	122	23	compact	compact	PROPN
eistud-34060	122	24	etc	etc	X
eistud-34060	122	25	.	.	X
eistud-34060	122	26	)	)	PUNCT
eistud-34060	122	27	,	,	PUNCT
eistud-34060	122	28	submitted	submit	VERB
eistud-34060	122	29	standalone	standalone	NOUN
eistud-34060	122	30	esg	esg	PROPN
eistud-34060	122	31	report	report	NOUN
eistud-34060	122	32	and	and	CCONJ
eistud-34060	122	33	received	receive	VERB
eistud-34060	122	34	auditor	auditor	NOUN
eistud-34060	122	35	’s	’s	PART
eistud-34060	122	36	assurance	assurance	NOUN
eistud-34060	122	37	.	.	PUNCT
eistud-34060	123	1	also	also	ADV
eistud-34060	123	2	,	,	PUNCT
eistud-34060	123	3	the	the	DET
eistud-34060	123	4	following	follow	VERB
eistud-34060	123	5	certification	certification	NOUN
eistud-34060	123	6	added	add	VERB
eistud-34060	123	7	one	one	NUM
eistud-34060	123	8	point	point	NOUN
eistud-34060	123	9	in	in	ADP
eistud-34060	123	10	assessing	assess	VERB
eistud-34060	123	11	the	the	DET
eistud-34060	123	12	quality	quality	NOUN
eistud-34060	123	13	of	of	ADP
eistud-34060	123	14	non	non	ADJ
eistud-34060	123	15	-	-	ADJ
eistud-34060	123	16	financial	financial	ADJ
eistud-34060	123	17	reporting	reporting	NOUN
eistud-34060	123	18	:	:	PUNCT
eistud-34060	123	19	1	1	NUM
eistud-34060	123	20	iso	iso	NOUN
eistud-34060	123	21	9001:2015	9001:2015	NUM
eistud-34060	123	22	quality	quality	NOUN
eistud-34060	123	23	management	management	NOUN
eistud-34060	123	24	system	system	NOUN
eistud-34060	123	25	implementation	implementation	NOUN
eistud-34060	123	26	&	&	CCONJ
eistud-34060	123	27	audit	audit	PROPN
eistud-34060	123	28	standard	standard	NOUN
eistud-34060	123	29	.	.	PUNCT
eistud-34060	124	1	2	2	NUM
eistud-34060	124	2	iso	iso	NOUN
eistud-34060	124	3	14001:2015	14001:2015	NUM
eistud-34060	124	4	environmental	environmental	ADJ
eistud-34060	124	5	management	management	NOUN
eistud-34060	124	6	systems	system	NOUN
eistud-34060	124	7	standard	standard	NOUN
eistud-34060	124	8	.	.	PUNCT
eistud-34060	125	1	european	european	ADJ
eistud-34060	125	2	integrat	integrat	NOUN
eistud-34060	125	3	ion	ion	NOUN
eistud-34060	125	4	studies2023/17	studies2023/17	NOUN
eistud-34060	125	5	206	206	NUM
eistud-34060	125	6	3	3	NUM
eistud-34060	125	7	iso	iso	NOUN
eistud-34060	125	8	37001	37001	NUM
eistud-34060	125	9	-	-	PUNCT
eistud-34060	125	10	anti	anti	ADJ
eistud-34060	125	11	-	-	ADJ
eistud-34060	125	12	bribery	bribery	ADJ
eistud-34060	125	13	management	management	NOUN
eistud-34060	125	14	systems	system	NOUN
eistud-34060	125	15	standard	standard	NOUN
eistud-34060	125	16	.	.	PUNCT
eistud-34060	126	1	4	4	NUM
eistud-34060	126	2	iso	iso	NOUN
eistud-34060	126	3	45001	45001	NUM
eistud-34060	126	4	-	-	PUNCT
eistud-34060	126	5	occupational	occupational	ADJ
eistud-34060	126	6	health	health	PROPN
eistud-34060	126	7	&	&	CCONJ
eistud-34060	126	8	safety	safety	PROPN
eistud-34060	126	9	management	management	NOUN
eistud-34060	126	10	system	system	NOUN
eistud-34060	126	11	standard	standard	NOUN
eistud-34060	126	12	(	(	PUNCT
eistud-34060	126	13	ex	ex	X
eistud-34060	126	14	ohsas	ohsa	NOUN
eistud-34060	126	15	18001/	18001/	NUM
eistud-34060	126	16	evs18001	evs18001	NOUN
eistud-34060	126	17	)	)	PUNCT
eistud-34060	126	18	.	.	PUNCT
eistud-34060	127	1	5	5	NUM
eistud-34060	127	2	the	the	DET
eistud-34060	127	3	eu	eu	PROPN
eistud-34060	127	4	eco	eco	PROPN
eistud-34060	127	5	-	-	PUNCT
eistud-34060	127	6	management	management	NOUN
eistud-34060	127	7	and	and	CCONJ
eistud-34060	127	8	audit	audit	NOUN
eistud-34060	127	9	scheme	scheme	NOUN
eistud-34060	127	10	(	(	PUNCT
eistud-34060	127	11	emas	emas	PROPN
eistud-34060	127	12	)	)	PUNCT
eistud-34060	127	13	.	.	PUNCT
eistud-34060	128	1	the	the	DET
eistud-34060	128	2	results	result	NOUN
eistud-34060	128	3	of	of	ADP
eistud-34060	128	4	the	the	DET
eistud-34060	128	5	evaluation	evaluation	NOUN
eistud-34060	128	6	are	be	AUX
eistud-34060	128	7	presented	present	VERB
eistud-34060	128	8	in	in	ADP
eistud-34060	128	9	the	the	DET
eistud-34060	128	10	next	next	ADJ
eistud-34060	128	11	section	section	NOUN
eistud-34060	128	12	.	.	PUNCT
eistud-34060	129	1	results	result	VERB
eistud-34060	129	2	sub	sub	ADJ
eistud-34060	129	3	-	-	ADJ
eistud-34060	129	4	category	category	ADJ
eistud-34060	129	5	2015	2015	NUM
eistud-34060	129	6	2016	2016	NUM
eistud-34060	129	7	2017	2017	NUM
eistud-34060	129	8	2018	2018	NUM
eistud-34060	129	9	2019	2019	NUM
eistud-34060	129	10	2020	2020	NUM
eistud-34060	129	11	details	detail	NOUN
eistud-34060	129	12	of	of	ADP
eistud-34060	129	13	the	the	DET
eistud-34060	129	14	current	current	ADJ
eistud-34060	129	15	and	and	CCONJ
eistud-34060	129	16	foreseeable	foreseeable	ADJ
eistud-34060	129	17	impacts	impact	NOUN
eistud-34060	129	18	of	of	ADP
eistud-34060	129	19	the	the	DET
eistud-34060	129	20	undertaking	undertaking	NOUN
eistud-34060	129	21	’s	’s	PART
eistud-34060	129	22	operations	operation	NOUN
eistud-34060	129	23	on	on	ADP
eistud-34060	129	24	the	the	DET
eistud-34060	129	25	environment	environment	NOUN
eistud-34060	129	26	.	.	PUNCT
eistud-34060	130	1	54	54	NUM
eistud-34060	130	2	85	85	NUM
eistud-34060	130	3	93	93	NUM
eistud-34060	130	4	100	100	NUM
eistud-34060	130	5	100	100	NUM
eistud-34060	130	6	100	100	NUM
eistud-34060	130	7	the	the	DET
eistud-34060	130	8	use	use	NOUN
eistud-34060	130	9	of	of	ADP
eistud-34060	130	10	renewable	renewable	ADJ
eistud-34060	130	11	and/or	and/or	CCONJ
eistud-34060	130	12	non	non	ADJ
eistud-34060	130	13	-	-	ADJ
eistud-34060	130	14	renewable	renewable	ADJ
eistud-34060	130	15	energy	energy	NOUN
eistud-34060	130	16	.	.	PUNCT
eistud-34060	131	1	38	38	NUM
eistud-34060	131	2	69	69	NUM
eistud-34060	131	3	69	69	NUM
eistud-34060	131	4	77	77	NUM
eistud-34060	131	5	85	85	NUM
eistud-34060	131	6	85	85	NUM
eistud-34060	131	7	greenhouse	greenhouse	NOUN
eistud-34060	131	8	emission	emission	NOUN
eistud-34060	131	9	.	.	PUNCT
eistud-34060	132	1	23	23	NUM
eistud-34060	132	2	38	38	NUM
eistud-34060	132	3	46	46	NUM
eistud-34060	132	4	46	46	NUM
eistud-34060	132	5	54	54	NUM
eistud-34060	132	6	62	62	NUM
eistud-34060	132	7	water	water	NOUN
eistud-34060	132	8	use	use	NOUN
eistud-34060	132	9	.	.	PUNCT
eistud-34060	133	1	31	31	NUM
eistud-34060	133	2	54	54	NUM
eistud-34060	133	3	69	69	NUM
eistud-34060	133	4	54	54	NUM
eistud-34060	133	5	54	54	NUM
eistud-34060	133	6	62	62	NUM
eistud-34060	133	7	air	air	NOUN
eistud-34060	133	8	pollution	pollution	NOUN
eistud-34060	133	9	.	.	PUNCT
eistud-34060	134	1	15	15	NUM
eistud-34060	134	2	31	31	NUM
eistud-34060	134	3	54	54	NUM
eistud-34060	134	4	54	54	NUM
eistud-34060	134	5	54	54	NUM
eistud-34060	134	6	54	54	NUM
eistud-34060	134	7	recycle	recycle	NOUN
eistud-34060	134	8	of	of	ADP
eistud-34060	134	9	materials	material	NOUN
eistud-34060	134	10	,	,	PUNCT
eistud-34060	134	11	waste	waste	NOUN
eistud-34060	134	12	management	management	NOUN
eistud-34060	134	13	.	.	PUNCT
eistud-34060	135	1	54	54	NUM
eistud-34060	135	2	69	69	NUM
eistud-34060	135	3	77	77	NUM
eistud-34060	135	4	92	92	NUM
eistud-34060	135	5	92	92	NUM
eistud-34060	135	6	92	92	NUM
eistud-34060	135	7	gender	gender	NOUN
eistud-34060	135	8	equality	equality	NOUN
eistud-34060	135	9	.	.	PUNCT
eistud-34060	136	1	23	23	NUM
eistud-34060	137	1	62	62	NUM
eistud-34060	137	2	77	77	NUM
eistud-34060	137	3	77	77	NUM
eistud-34060	137	4	77	77	NUM
eistud-34060	137	5	77	77	NUM
eistud-34060	137	6	implementation	implementation	NOUN
eistud-34060	137	7	of	of	ADP
eistud-34060	137	8	fundamental	fundamental	ADJ
eistud-34060	137	9	conventions	convention	NOUN
eistud-34060	137	10	of	of	ADP
eistud-34060	137	11	the	the	DET
eistud-34060	137	12	ilo	ilo	PROPN
eistud-34060	137	13	.	.	PUNCT
eistud-34060	138	1	62	62	NUM
eistud-34060	138	2	85	85	NUM
eistud-34060	138	3	85	85	NUM
eistud-34060	138	4	85	85	NUM
eistud-34060	138	5	85	85	NUM
eistud-34060	138	6	85	85	NUM
eistud-34060	138	7	working	work	VERB
eistud-34060	138	8	conditions	condition	NOUN
eistud-34060	138	9	.	.	PUNCT
eistud-34060	139	1	62	62	NUM
eistud-34060	139	2	85	85	NUM
eistud-34060	139	3	85	85	NUM
eistud-34060	139	4	92	92	NUM
eistud-34060	139	5	92	92	NUM
eistud-34060	139	6	92	92	NUM
eistud-34060	139	7	social	social	ADJ
eistud-34060	139	8	dialogue	dialogue	NOUN
eistud-34060	139	9	(	(	PUNCT
eistud-34060	139	10	charity	charity	NOUN
eistud-34060	139	11	)	)	PUNCT
eistud-34060	139	12	.	.	PUNCT
eistud-34060	140	1	77	77	NUM
eistud-34060	140	2	92	92	NUM
eistud-34060	140	3	92	92	NUM
eistud-34060	140	4	100	100	NUM
eistud-34060	140	5	100	100	NUM
eistud-34060	140	6	100	100	NUM
eistud-34060	140	7	respect	respect	NOUN
eistud-34060	140	8	for	for	ADP
eistud-34060	140	9	the	the	DET
eistud-34060	140	10	right	right	NOUN
eistud-34060	140	11	of	of	ADP
eistud-34060	140	12	workers	worker	NOUN
eistud-34060	140	13	to	to	PART
eistud-34060	140	14	be	be	AUX
eistud-34060	140	15	informed	inform	VERB
eistud-34060	140	16	and	and	CCONJ
eistud-34060	140	17	consulted	consult	VERB
eistud-34060	140	18	.	.	PUNCT
eistud-34060	141	1	54	54	NUM
eistud-34060	141	2	77	77	NUM
eistud-34060	141	3	77	77	NUM
eistud-34060	141	4	85	85	NUM
eistud-34060	141	5	85	85	NUM
eistud-34060	141	6	85	85	NUM
eistud-34060	141	7	respect	respect	NOUN
eistud-34060	141	8	for	for	ADP
eistud-34060	141	9	trade	trade	NOUN
eistud-34060	141	10	union	union	NOUN
eistud-34060	141	11	rights	right	NOUN
eistud-34060	141	12	.	.	PUNCT
eistud-34060	142	1	15	15	NUM
eistud-34060	142	2	23	23	NUM
eistud-34060	142	3	23	23	NUM
eistud-34060	142	4	23	23	NUM
eistud-34060	142	5	23	23	NUM
eistud-34060	142	6	23	23	NUM
eistud-34060	142	7	health	health	NOUN
eistud-34060	142	8	and	and	CCONJ
eistud-34060	142	9	safety	safety	NOUN
eistud-34060	142	10	at	at	ADP
eistud-34060	142	11	work	work	NOUN
eistud-34060	142	12	.	.	PUNCT
eistud-34060	143	1	62	62	NUM
eistud-34060	143	2	85	85	NUM
eistud-34060	143	3	85	85	NUM
eistud-34060	143	4	92	92	NUM
eistud-34060	143	5	92	92	NUM
eistud-34060	143	6	92	92	NUM
eistud-34060	143	7	dialogue	dialogue	NOUN
eistud-34060	143	8	with	with	ADP
eistud-34060	143	9	local	local	ADJ
eistud-34060	143	10	communities	community	NOUN
eistud-34060	143	11	.	.	PUNCT
eistud-34060	144	1	54	54	NUM
eistud-34060	144	2	77	77	NUM
eistud-34060	144	3	85	85	NUM
eistud-34060	144	4	92	92	NUM
eistud-34060	144	5	92	92	NUM
eistud-34060	144	6	92	92	NUM
eistud-34060	144	7	the	the	DET
eistud-34060	144	8	prevention	prevention	NOUN
eistud-34060	144	9	of	of	ADP
eistud-34060	144	10	human	human	ADJ
eistud-34060	144	11	rights	right	NOUN
eistud-34060	144	12	abuses	abuse	NOUN
eistud-34060	144	13	.	.	PUNCT
eistud-34060	145	1	38	38	NUM
eistud-34060	145	2	54	54	NUM
eistud-34060	145	3	69	69	NUM
eistud-34060	145	4	77	77	NUM
eistud-34060	145	5	77	77	NUM
eistud-34060	145	6	85	85	NUM
eistud-34060	145	7	instruments	instrument	NOUN
eistud-34060	145	8	in	in	ADP
eistud-34060	145	9	place	place	NOUN
eistud-34060	145	10	to	to	PART
eistud-34060	145	11	fight	fight	VERB
eistud-34060	145	12	corruption	corruption	NOUN
eistud-34060	145	13	and	and	CCONJ
eistud-34060	145	14	bribery	bribery	NOUN
eistud-34060	145	15	.	.	PUNCT
eistud-34060	146	1	15	15	NUM
eistud-34060	146	2	54	54	NUM
eistud-34060	146	3	62	62	NUM
eistud-34060	146	4	77	77	NUM
eistud-34060	146	5	77	77	NUM
eistud-34060	146	6	85	85	NUM
eistud-34060	146	7	ethical	ethical	ADJ
eistud-34060	146	8	norms	norm	NOUN
eistud-34060	146	9	and	and	CCONJ
eistud-34060	146	10	code	code	NOUN
eistud-34060	146	11	of	of	ADP
eistud-34060	146	12	conduct	conduct	NOUN
eistud-34060	146	13	at	at	ADP
eistud-34060	146	14	work	work	NOUN
eistud-34060	146	15	.	.	PUNCT
eistud-34060	147	1	15	15	NUM
eistud-34060	147	2	54	54	NUM
eistud-34060	147	3	69	69	NUM
eistud-34060	147	4	77	77	NUM
eistud-34060	147	5	77	77	NUM
eistud-34060	147	6	85	85	NUM
eistud-34060	147	7	whistle	whistle	NOUN
eistud-34060	147	8	-	-	PUNCT
eistud-34060	147	9	blower	blower	NOUN
eistud-34060	147	10	code	code	NOUN
eistud-34060	147	11	of	of	ADP
eistud-34060	147	12	conduct	conduct	NOUN
eistud-34060	147	13	.	.	PUNCT
eistud-34060	148	1	8	8	NUM
eistud-34060	148	2	15	15	NUM
eistud-34060	148	3	23	23	NUM
eistud-34060	148	4	31	31	NUM
eistud-34060	148	5	31	31	NUM
eistud-34060	148	6	31	31	NUM
eistud-34060	148	7	description	description	NOUN
eistud-34060	148	8	of	of	ADP
eistud-34060	148	9	main	main	ADJ
eistud-34060	148	10	principles	principle	NOUN
eistud-34060	148	11	,	,	PUNCT
eistud-34060	148	12	aims	aim	VERB
eistud-34060	148	13	and	and	CCONJ
eistud-34060	148	14	their	their	PRON
eistud-34060	148	15	implementation	implementation	NOUN
eistud-34060	148	16	.	.	PUNCT
eistud-34060	149	1	100	100	NUM
eistud-34060	149	2	100	100	NUM
eistud-34060	149	3	100	100	NUM
eistud-34060	149	4	100	100	NUM
eistud-34060	149	5	100	100	NUM
eistud-34060	149	6	100	100	NUM
eistud-34060	149	7	management	management	NOUN
eistud-34060	149	8	and	and	CCONJ
eistud-34060	149	9	supervisory	supervisory	ADJ
eistud-34060	149	10	bodies	body	NOUN
eistud-34060	149	11	diversity	diversity	NOUN
eistud-34060	149	12	with	with	ADP
eistud-34060	149	13	regard	regard	NOUN
eistud-34060	149	14	to	to	ADP
eistud-34060	149	15	age	age	NOUN
eistud-34060	149	16	,	,	PUNCT
eistud-34060	149	17	gender	gender	NOUN
eistud-34060	149	18	or	or	CCONJ
eistud-34060	149	19	educational	educational	ADJ
eistud-34060	149	20	and	and	CCONJ
eistud-34060	149	21	professional	professional	ADJ
eistud-34060	149	22	backgrounds	background	NOUN
eistud-34060	149	23	.	.	PUNCT
eistud-34060	150	1	92	92	NUM
eistud-34060	150	2	92	92	NUM
eistud-34060	150	3	92	92	NUM
eistud-34060	150	4	92	92	NUM
eistud-34060	150	5	92	92	NUM
eistud-34060	150	6	92	92	NUM
eistud-34060	150	7	table	table	NOUN
eistud-34060	150	8	6	6	NUM
eistud-34060	150	9	quality	quality	NOUN
eistud-34060	150	10	of	of	ADP
eistud-34060	150	11	non	non	ADJ
eistud-34060	150	12	-	-	ADJ
eistud-34060	150	13	financial	financial	ADJ
eistud-34060	150	14	reporting	reporting	NOUN
eistud-34060	150	15	for	for	ADP
eistud-34060	150	16	the	the	DET
eistud-34060	150	17	selected	select	VERB
eistud-34060	150	18	companies	company	NOUN
eistud-34060	150	19	for	for	ADP
eistud-34060	150	20	2015	2015	NUM
eistud-34060	150	21	-	-	SYM
eistud-34060	150	22	2020	2020	NUM
eistud-34060	150	23	(	(	PUNCT
eistud-34060	150	24	percentage	percentage	NOUN
eistud-34060	150	25	of	of	ADP
eistud-34060	150	26	companies	company	NOUN
eistud-34060	150	27	providing	provide	VERB
eistud-34060	150	28	disclosures	disclosure	NOUN
eistud-34060	150	29	in	in	ADP
eistud-34060	150	30	each	each	DET
eistud-34060	150	31	sub	sub	ADJ
eistud-34060	150	32	-	-	ADJ
eistud-34060	150	33	category	category	ADJ
eistud-34060	150	34	)	)	PUNCT
eistud-34060	150	35	source	source	NOUN
eistud-34060	150	36	:	:	PUNCT
eistud-34060	150	37	authors	author	NOUN
eistud-34060	150	38	basis	basis	NOUN
eistud-34060	150	39	data	datum	NOUN
eistud-34060	150	40	retrieved	retrieve	VERB
eistud-34060	150	41	from	from	ADP
eistud-34060	150	42	the	the	DET
eistud-34060	150	43	reports	report	NOUN
eistud-34060	150	44	of	of	ADP
eistud-34060	150	45	companies	company	NOUN
eistud-34060	150	46	first	first	ADV
eistud-34060	150	47	of	of	ADP
eistud-34060	150	48	all	all	PRON
eistud-34060	150	49	,	,	PUNCT
eistud-34060	150	50	authors	author	NOUN
eistud-34060	150	51	were	be	AUX
eistud-34060	150	52	aiming	aim	VERB
eistud-34060	150	53	to	to	PART
eistud-34060	150	54	find	find	VERB
eistud-34060	150	55	the	the	DET
eistud-34060	150	56	way	way	NOUN
eistud-34060	150	57	companies	company	NOUN
eistud-34060	150	58	prefer	prefer	VERB
eistud-34060	150	59	to	to	PART
eistud-34060	150	60	disclose	disclose	VERB
eistud-34060	150	61	non	non	ADJ
eistud-34060	150	62	-	-	ADJ
eistud-34060	150	63	financial	financial	ADJ
eistud-34060	150	64	information	information	NOUN
eistud-34060	150	65	.	.	PUNCT
eistud-34060	151	1	the	the	DET
eistud-34060	151	2	results	result	NOUN
eistud-34060	151	3	of	of	ADP
eistud-34060	151	4	the	the	DET
eistud-34060	151	5	study	study	NOUN
eistud-34060	151	6	revealed	reveal	VERB
eistud-34060	151	7	that	that	SCONJ
eistud-34060	151	8	in	in	ADP
eistud-34060	151	9	2015	2015	NUM
eistud-34060	151	10	only	only	ADV
eistud-34060	151	11	three	three	NUM
eistud-34060	151	12	estonian	estonian	ADJ
eistud-34060	151	13	companies	company	NOUN
eistud-34060	151	14	submitted	submit	VERB
eistud-34060	151	15	standalone	standalone	NOUN
eistud-34060	151	16	csr/	csr/	ADJ
eistud-34060	151	17	sustainability/	sustainability/	NUM
eistud-34060	151	18	environmental	environmental	ADJ
eistud-34060	151	19	report	report	NOUN
eistud-34060	151	20	while	while	SCONJ
eistud-34060	151	21	in	in	ADP
eistud-34060	151	22	2020	2020	NUM
eistud-34060	151	23	the	the	DET
eistud-34060	151	24	number	number	NOUN
eistud-34060	151	25	of	of	ADP
eistud-34060	151	26	such	such	ADJ
eistud-34060	151	27	reports	report	NOUN
eistud-34060	151	28	nearly	nearly	ADV
eistud-34060	151	29	doubled	double	VERB
eistud-34060	151	30	.	.	PUNCT
eistud-34060	152	1	these	these	DET
eistud-34060	152	2	results	result	NOUN
eistud-34060	152	3	are	be	AUX
eistud-34060	152	4	in	in	ADP
eistud-34060	152	5	line	line	NOUN
eistud-34060	152	6	with	with	ADP
eistud-34060	152	7	the	the	DET
eistud-34060	152	8	findings	finding	NOUN
eistud-34060	152	9	of	of	ADP
eistud-34060	152	10	matuszak	matuszak	NOUN
eistud-34060	152	11	&	&	CCONJ
eistud-34060	152	12	rozanska	rozanska	PROPN
eistud-34060	152	13	(	(	PUNCT
eistud-34060	152	14	2017	2017	NUM
eistud-34060	152	15	)	)	PUNCT
eistud-34060	152	16	,	,	PUNCT
eistud-34060	152	17	whose	whose	DET
eistud-34060	152	18	findings	finding	NOUN
eistud-34060	152	19	suggested	suggest	VERB
eistud-34060	152	20	that	that	SCONJ
eistud-34060	152	21	before	before	SCONJ
eistud-34060	152	22	the	the	DET
eistud-34060	152	23	implementation	implementation	NOUN
eistud-34060	152	24	of	of	ADP
eistud-34060	152	25	the	the	DET
eistud-34060	152	26	nfrd	nfrd	ADJ
eistud-34060	152	27	companies	company	NOUN
eistud-34060	152	28	preferred	prefer	VERB
eistud-34060	152	29	to	to	PART
eistud-34060	152	30	disclose	disclose	VERB
eistud-34060	152	31	csr	csr	NOUN
eistud-34060	152	32	related	relate	VERB
eistud-34060	152	33	information	information	NOUN
eistud-34060	152	34	in	in	ADP
eistud-34060	152	35	annual	annual	ADJ
eistud-34060	152	36	reports	report	NOUN
eistud-34060	152	37	.	.	PUNCT
eistud-34060	153	1	in	in	ADP
eistud-34060	153	2	regard	regard	NOUN
eistud-34060	153	3	to	to	ADP
eistud-34060	153	4	the	the	DET
eistud-34060	153	5	quality	quality	NOUN
eistud-34060	153	6	and	and	CCONJ
eistud-34060	153	7	completeness	completeness	NOUN
eistud-34060	153	8	of	of	ADP
eistud-34060	153	9	the	the	DET
eistud-34060	153	10	non	non	ADJ
eistud-34060	153	11	-	-	ADJ
eistud-34060	153	12	financial	financial	ADJ
eistud-34060	153	13	report	report	NOUN
eistud-34060	153	14	it	it	PRON
eistud-34060	153	15	became	become	VERB
eistud-34060	153	16	obvious	obvious	ADJ
eistud-34060	153	17	that	that	SCONJ
eistud-34060	153	18	before	before	SCONJ
eistud-34060	153	19	the	the	DET
eistud-34060	153	20	eu	eu	PROPN
eistud-34060	153	21	directive	directive	NOUN
eistud-34060	153	22	came	come	VERB
eistud-34060	153	23	into	into	ADP
eistud-34060	153	24	force	force	NOUN
eistud-34060	153	25	the	the	DET
eistud-34060	153	26	number	number	NOUN
eistud-34060	153	27	of	of	ADP
eistud-34060	153	28	categories	category	NOUN
eistud-34060	153	29	disclosed	disclose	VERB
eistud-34060	153	30	were	be	AUX
eistud-34060	153	31	small	small	ADJ
eistud-34060	153	32	containing	contain	VERB
eistud-34060	153	33	less	less	ADJ
eistud-34060	153	34	details	detail	NOUN
eistud-34060	153	35	and	and	CCONJ
eistud-34060	153	36	,	,	PUNCT
eistud-34060	153	37	in	in	ADP
eistud-34060	153	38	most	most	ADJ
eistud-34060	153	39	cases	case	NOUN
eistud-34060	153	40	,	,	PUNCT
eistud-34060	153	41	lacking	lack	VERB
eistud-34060	153	42	the	the	DET
eistud-34060	153	43	non	non	ADJ
eistud-34060	153	44	-	-	ADJ
eistud-34060	153	45	financial	financial	ADJ
eistud-34060	153	46	performance	performance	NOUN
eistud-34060	153	47	indicators	indicator	NOUN
eistud-34060	153	48	.	.	PUNCT
eistud-34060	154	1	the	the	DET
eistud-34060	154	2	detailed	detailed	ADJ
eistud-34060	154	3	data	datum	NOUN
eistud-34060	154	4	on	on	ADP
eistud-34060	154	5	the	the	DET
eistud-34060	154	6	reporting	reporting	NOUN
eistud-34060	154	7	quality	quality	NOUN
eistud-34060	154	8	in	in	ADP
eistud-34060	154	9	2015	2015	NUM
eistud-34060	154	10	-	-	SYM
eistud-34060	154	11	2020	2020	NUM
eistud-34060	154	12	is	be	AUX
eistud-34060	154	13	presented	present	VERB
eistud-34060	154	14	in	in	ADP
eistud-34060	154	15	table	table	NOUN
eistud-34060	154	16	6	6	NUM
eistud-34060	154	17	.	.	NOUN
eistud-34060	154	18	207	207	NUM
eistud-34060	154	19	european	european	ADJ
eistud-34060	154	20	integrat	integrat	NOUN
eistud-34060	154	21	ion	ion	NOUN
eistud-34060	154	22	studies	study	NOUN
eistud-34060	154	23	2023/17	2023/17	NUM
eistud-34060	154	24	the	the	DET
eistud-34060	154	25	data	datum	NOUN
eistud-34060	154	26	presented	present	VERB
eistud-34060	154	27	in	in	ADP
eistud-34060	154	28	table	table	NOUN
eistud-34060	154	29	6	6	NUM
eistud-34060	154	30	confirms	confirm	VERB
eistud-34060	154	31	that	that	SCONJ
eistud-34060	154	32	the	the	DET
eistud-34060	154	33	highest	high	ADJ
eistud-34060	154	34	rate	rate	NOUN
eistud-34060	154	35	of	of	ADP
eistud-34060	154	36	reporting	reporting	NOUN
eistud-34060	154	37	was	be	AUX
eistud-34060	154	38	noted	note	VERB
eistud-34060	154	39	in	in	ADP
eistud-34060	154	40	the	the	DET
eistud-34060	154	41	area	area	NOUN
eistud-34060	154	42	of	of	ADP
eistud-34060	154	43	details	detail	NOUN
eistud-34060	154	44	of	of	ADP
eistud-34060	154	45	the	the	DET
eistud-34060	154	46	current	current	ADJ
eistud-34060	154	47	and	and	CCONJ
eistud-34060	154	48	foreseeable	foreseeable	ADJ
eistud-34060	154	49	impacts	impact	NOUN
eistud-34060	154	50	of	of	ADP
eistud-34060	154	51	the	the	DET
eistud-34060	154	52	undertaking	undertaking	NOUN
eistud-34060	154	53	’s	’s	PART
eistud-34060	154	54	operations	operation	NOUN
eistud-34060	154	55	on	on	ADP
eistud-34060	154	56	the	the	DET
eistud-34060	154	57	environment	environment	NOUN
eistud-34060	154	58	,	,	PUNCT
eistud-34060	154	59	social	social	ADJ
eistud-34060	154	60	dialogue	dialogue	NOUN
eistud-34060	154	61	and	and	CCONJ
eistud-34060	154	62	the	the	DET
eistud-34060	154	63	description	description	NOUN
eistud-34060	154	64	of	of	ADP
eistud-34060	154	65	main	main	ADJ
eistud-34060	154	66	principles	principle	NOUN
eistud-34060	154	67	,	,	PUNCT
eistud-34060	154	68	aims	aim	VERB
eistud-34060	154	69	and	and	CCONJ
eistud-34060	154	70	their	their	PRON
eistud-34060	154	71	implementation	implementation	NOUN
eistud-34060	154	72	.	.	PUNCT
eistud-34060	155	1	however	however	ADV
eistud-34060	155	2	,	,	PUNCT
eistud-34060	155	3	the	the	DET
eistud-34060	155	4	least	least	ADJ
eistud-34060	155	5	percentage	percentage	NOUN
eistud-34060	155	6	of	of	ADP
eistud-34060	155	7	companies	company	NOUN
eistud-34060	155	8	seemed	seem	VERB
eistud-34060	155	9	to	to	PART
eistud-34060	155	10	disclose	disclose	VERB
eistud-34060	155	11	information	information	NOUN
eistud-34060	155	12	about	about	ADP
eistud-34060	155	13	respect	respect	NOUN
eistud-34060	155	14	for	for	ADP
eistud-34060	155	15	trade	trade	NOUN
eistud-34060	155	16	union	union	NOUN
eistud-34060	155	17	rights	right	NOUN
eistud-34060	155	18	,	,	PUNCT
eistud-34060	155	19	whistle	whistle	NOUN
eistud-34060	155	20	-	-	PUNCT
eistud-34060	155	21	blower	blower	NOUN
eistud-34060	155	22	code	code	NOUN
eistud-34060	155	23	of	of	ADP
eistud-34060	155	24	conduct	conduct	NOUN
eistud-34060	155	25	and	and	CCONJ
eistud-34060	155	26	air	air	NOUN
eistud-34060	155	27	pollution	pollution	NOUN
eistud-34060	155	28	.	.	PUNCT
eistud-34060	156	1	the	the	DET
eistud-34060	156	2	last	last	ADJ
eistud-34060	156	3	subcategory	subcategory	NOUN
eistud-34060	156	4	maybe	maybe	ADV
eistud-34060	156	5	not	not	PART
eistud-34060	156	6	popular	popular	ADJ
eistud-34060	156	7	among	among	ADP
eistud-34060	156	8	the	the	DET
eistud-34060	156	9	companies	company	NOUN
eistud-34060	156	10	due	due	ADP
eistud-34060	156	11	to	to	ADP
eistud-34060	156	12	the	the	DET
eistud-34060	156	13	nature	nature	NOUN
eistud-34060	156	14	of	of	ADP
eistud-34060	156	15	business	business	NOUN
eistud-34060	156	16	,	,	PUNCT
eistud-34060	156	17	which	which	PRON
eistud-34060	156	18	is	be	AUX
eistud-34060	156	19	not	not	PART
eistud-34060	156	20	having	have	VERB
eistud-34060	156	21	direct	direct	ADJ
eistud-34060	156	22	impact	impact	NOUN
eistud-34060	156	23	on	on	ADP
eistud-34060	156	24	the	the	DET
eistud-34060	156	25	environment	environment	NOUN
eistud-34060	156	26	.	.	PUNCT
eistud-34060	157	1	authors	author	NOUN
eistud-34060	157	2	believe	believe	VERB
eistud-34060	157	3	that	that	SCONJ
eistud-34060	157	4	this	this	DET
eistud-34060	157	5	gap	gap	NOUN
eistud-34060	157	6	will	will	AUX
eistud-34060	157	7	be	be	AUX
eistud-34060	157	8	covered	cover	VERB
eistud-34060	157	9	by	by	ADP
eistud-34060	157	10	the	the	DET
eistud-34060	157	11	new	new	ADJ
eistud-34060	157	12	csrd	csrd	NOUN
eistud-34060	157	13	requirements	requirement	NOUN
eistud-34060	157	14	.	.	PUNCT
eistud-34060	158	1	however	however	ADV
eistud-34060	158	2	,	,	PUNCT
eistud-34060	158	3	it	it	PRON
eistud-34060	158	4	is	be	AUX
eistud-34060	158	5	worth	worth	ADJ
eistud-34060	158	6	noting	note	VERB
eistud-34060	158	7	that	that	SCONJ
eistud-34060	158	8	the	the	DET
eistud-34060	158	9	largest	large	ADJ
eistud-34060	158	10	growth	growth	NOUN
eistud-34060	158	11	in	in	ADP
eistud-34060	158	12	reporting	reporting	NOUN
eistud-34060	158	13	was	be	AUX
eistud-34060	158	14	observed	observe	VERB
eistud-34060	158	15	in	in	ADP
eistud-34060	158	16	the	the	DET
eistud-34060	158	17	sub	sub	NOUN
eistud-34060	158	18	categories	category	NOUN
eistud-34060	158	19	of	of	ADP
eistud-34060	158	20	instruments	instrument	NOUN
eistud-34060	158	21	in	in	ADP
eistud-34060	158	22	place	place	NOUN
eistud-34060	158	23	to	to	PART
eistud-34060	158	24	fight	fight	VERB
eistud-34060	158	25	corruption	corruption	NOUN
eistud-34060	158	26	and	and	CCONJ
eistud-34060	158	27	bribery	bribery	NOUN
eistud-34060	158	28	and	and	CCONJ
eistud-34060	158	29	ethical	ethical	ADJ
eistud-34060	158	30	norms	norm	NOUN
eistud-34060	158	31	and	and	CCONJ
eistud-34060	158	32	code	code	NOUN
eistud-34060	158	33	of	of	ADP
eistud-34060	158	34	conduct	conduct	NOUN
eistud-34060	158	35	at	at	ADP
eistud-34060	158	36	work	work	NOUN
eistud-34060	158	37	,	,	PUNCT
eistud-34060	158	38	which	which	PRON
eistud-34060	158	39	maybe	maybe	ADV
eistud-34060	158	40	contributed	contribute	VERB
eistud-34060	158	41	to	to	ADP
eistud-34060	158	42	the	the	DET
eistud-34060	158	43	changes	change	NOUN
eistud-34060	158	44	in	in	ADP
eistud-34060	158	45	legislations	legislation	NOUN
eistud-34060	158	46	and	and	CCONJ
eistud-34060	158	47	the	the	DET
eistud-34060	158	48	increased	increase	VERB
eistud-34060	158	49	number	number	NOUN
eistud-34060	158	50	of	of	ADP
eistud-34060	158	51	scandals	scandal	NOUN
eistud-34060	158	52	related	relate	VERB
eistud-34060	158	53	to	to	ADP
eistud-34060	158	54	unethical	unethical	ADJ
eistud-34060	158	55	behaviours	behaviour	NOUN
eistud-34060	158	56	of	of	ADP
eistud-34060	158	57	both	both	DET
eistud-34060	158	58	employers	employer	NOUN
eistud-34060	158	59	and	and	CCONJ
eistud-34060	158	60	employers	employer	NOUN
eistud-34060	158	61	.	.	PUNCT
eistud-34060	159	1	in	in	ADP
eistud-34060	159	2	general	general	ADJ
eistud-34060	159	3	,	,	PUNCT
eistud-34060	159	4	it	it	PRON
eistud-34060	159	5	can	can	AUX
eistud-34060	159	6	be	be	AUX
eistud-34060	159	7	concluded	conclude	VERB
eistud-34060	159	8	that	that	SCONJ
eistud-34060	159	9	the	the	DET
eistud-34060	159	10	share	share	NOUN
eistud-34060	159	11	of	of	ADP
eistud-34060	159	12	companies	company	NOUN
eistud-34060	159	13	reporting	report	VERB
eistud-34060	159	14	in	in	ADP
eistud-34060	159	15	each	each	DET
eistud-34060	159	16	selected	select	VERB
eistud-34060	159	17	subcategory	subcategory	NOUN
eistud-34060	159	18	has	have	AUX
eistud-34060	159	19	increased	increase	VERB
eistud-34060	159	20	significantly	significantly	ADV
eistud-34060	159	21	after	after	ADP
eistud-34060	159	22	the	the	DET
eistud-34060	159	23	implementation	implementation	NOUN
eistud-34060	159	24	of	of	ADP
eistud-34060	159	25	the	the	DET
eistud-34060	159	26	nfrd	nfrd	NOUN
eistud-34060	159	27	.	.	PUNCT
eistud-34060	160	1	the	the	DET
eistud-34060	160	2	results	result	NOUN
eistud-34060	160	3	of	of	ADP
eistud-34060	160	4	the	the	DET
eistud-34060	160	5	study	study	NOUN
eistud-34060	160	6	also	also	ADV
eistud-34060	160	7	revealed	reveal	VERB
eistud-34060	160	8	that	that	SCONJ
eistud-34060	160	9	as	as	ADP
eistud-34060	160	10	of	of	ADP
eistud-34060	160	11	the	the	DET
eistud-34060	160	12	year	year	NOUN
eistud-34060	160	13	2020	2020	NUM
eistud-34060	160	14	several	several	ADJ
eistud-34060	160	15	companies	company	NOUN
eistud-34060	160	16	have	have	AUX
eistud-34060	160	17	obtained	obtain	VERB
eistud-34060	160	18	the	the	DET
eistud-34060	160	19	following	follow	VERB
eistud-34060	160	20	certificates	certificate	NOUN
eistud-34060	160	21	:	:	PUNCT
eistud-34060	160	22	iso9011	iso9011	NOUN
eistud-34060	160	23	quality	quality	NOUN
eistud-34060	160	24	management	management	NOUN
eistud-34060	160	25	system	system	NOUN
eistud-34060	160	26	(	(	PUNCT
eistud-34060	160	27	six	six	NUM
eistud-34060	160	28	companies	company	NOUN
eistud-34060	160	29	)	)	PUNCT
eistud-34060	160	30	,	,	PUNCT
eistud-34060	160	31	iso	iso	NOUN
eistud-34060	160	32	14001	14001	NUM
eistud-34060	160	33	environmental	environmental	ADJ
eistud-34060	160	34	management	management	NOUN
eistud-34060	160	35	systems	system	NOUN
eistud-34060	160	36	(	(	PUNCT
eistud-34060	160	37	six	six	NUM
eistud-34060	160	38	companies	company	NOUN
eistud-34060	160	39	)	)	PUNCT
eistud-34060	160	40	,	,	PUNCT
eistud-34060	160	41	iso	iso	NOUN
eistud-34060	160	42	45001	45001	NUM
eistud-34060	160	43	occupational	occupational	ADJ
eistud-34060	160	44	health	health	NOUN
eistud-34060	160	45	and	and	CCONJ
eistud-34060	160	46	safety	safety	NOUN
eistud-34060	160	47	(	(	PUNCT
eistud-34060	160	48	four	four	NUM
eistud-34060	160	49	companies	company	NOUN
eistud-34060	160	50	)	)	PUNCT
eistud-34060	160	51	and	and	CCONJ
eistud-34060	160	52	one	one	NUM
eistud-34060	160	53	company	company	NOUN
eistud-34060	160	54	has	have	AUX
eistud-34060	160	55	integrated	integrate	VERB
eistud-34060	160	56	emas	emas	NOUN
eistud-34060	160	57	system	system	NOUN
eistud-34060	160	58	.	.	PUNCT
eistud-34060	161	1	surprisingly	surprisingly	ADV
eistud-34060	161	2	the	the	DET
eistud-34060	161	3	iso37001	iso37001	ADJ
eistud-34060	161	4	anti	anti	ADJ
eistud-34060	161	5	-	-	ADJ
eistud-34060	161	6	bribery	bribery	ADJ
eistud-34060	161	7	management	management	NOUN
eistud-34060	161	8	systems	system	NOUN
eistud-34060	161	9	was	be	AUX
eistud-34060	161	10	not	not	PART
eistud-34060	161	11	the	the	DET
eistud-34060	161	12	case	case	NOUN
eistud-34060	161	13	and	and	CCONJ
eistud-34060	161	14	none	none	NOUN
eistud-34060	161	15	of	of	ADP
eistud-34060	161	16	the	the	DET
eistud-34060	161	17	companies	company	NOUN
eistud-34060	161	18	obtained	obtain	VERB
eistud-34060	161	19	this	this	DET
eistud-34060	161	20	kind	kind	NOUN
eistud-34060	161	21	of	of	ADP
eistud-34060	161	22	certification	certification	NOUN
eistud-34060	161	23	.	.	PUNCT
eistud-34060	162	1	conclusionsthe	conclusionsthe	ADJ
eistud-34060	162	2	results	result	NOUN
eistud-34060	162	3	of	of	ADP
eistud-34060	162	4	the	the	DET
eistud-34060	162	5	study	study	NOUN
eistud-34060	162	6	demonstrated	demonstrate	VERB
eistud-34060	162	7	that	that	SCONJ
eistud-34060	162	8	over	over	ADP
eistud-34060	162	9	the	the	DET
eistud-34060	162	10	years	year	NOUN
eistud-34060	162	11	the	the	DET
eistud-34060	162	12	quality	quality	NOUN
eistud-34060	162	13	of	of	ADP
eistud-34060	162	14	the	the	DET
eistud-34060	162	15	non	non	ADJ
eistud-34060	162	16	-	-	ADJ
eistud-34060	162	17	financial	financial	ADJ
eistud-34060	162	18	reporting	reporting	NOUN
eistud-34060	162	19	has	have	AUX
eistud-34060	162	20	increased	increase	VERB
eistud-34060	162	21	and	and	CCONJ
eistud-34060	162	22	reports	report	NOUN
eistud-34060	162	23	have	have	AUX
eistud-34060	162	24	become	become	VERB
eistud-34060	162	25	more	more	ADV
eistud-34060	162	26	detailed	detailed	ADJ
eistud-34060	162	27	.	.	PUNCT
eistud-34060	163	1	it	it	PRON
eistud-34060	163	2	was	be	AUX
eistud-34060	163	3	also	also	ADV
eistud-34060	163	4	revealed	reveal	VERB
eistud-34060	163	5	that	that	SCONJ
eistud-34060	163	6	the	the	DET
eistud-34060	163	7	impact	impact	NOUN
eistud-34060	163	8	of	of	ADP
eistud-34060	163	9	the	the	DET
eistud-34060	163	10	directive	directive	NOUN
eistud-34060	163	11	on	on	ADP
eistud-34060	163	12	the	the	DET
eistud-34060	163	13	disclosure	disclosure	NOUN
eistud-34060	163	14	of	of	ADP
eistud-34060	163	15	non	non	ADJ
eistud-34060	163	16	-	-	ADJ
eistud-34060	163	17	financial	financial	ADJ
eistud-34060	163	18	information	information	NOUN
eistud-34060	163	19	became	become	VERB
eistud-34060	163	20	apparent	apparent	ADJ
eistud-34060	163	21	already	already	ADV
eistud-34060	163	22	in	in	ADP
eistud-34060	163	23	the	the	DET
eistud-34060	163	24	first	first	ADJ
eistud-34060	163	25	year	year	NOUN
eistud-34060	163	26	after	after	ADP
eistud-34060	163	27	its	its	PRON
eistud-34060	163	28	enforcement	enforcement	NOUN
eistud-34060	163	29	.	.	PUNCT
eistud-34060	164	1	the	the	DET
eistud-34060	164	2	overall	overall	ADJ
eistud-34060	164	3	level	level	NOUN
eistud-34060	164	4	of	of	ADP
eistud-34060	164	5	disclosure	disclosure	NOUN
eistud-34060	164	6	had	have	AUX
eistud-34060	164	7	increased	increase	VERB
eistud-34060	164	8	by	by	ADP
eistud-34060	164	9	78	78	NUM
eistud-34060	164	10	%	%	NOUN
eistud-34060	164	11	within	within	ADP
eistud-34060	164	12	six	six	NUM
eistud-34060	164	13	years	year	NOUN
eistud-34060	164	14	.	.	PUNCT
eistud-34060	165	1	the	the	DET
eistud-34060	165	2	highest	high	ADJ
eistud-34060	165	3	growth	growth	NOUN
eistud-34060	165	4	was	be	AUX
eistud-34060	165	5	observed	observe	VERB
eistud-34060	165	6	in	in	ADP
eistud-34060	165	7	areas	area	NOUN
eistud-34060	165	8	where	where	SCONJ
eistud-34060	165	9	the	the	DET
eistud-34060	165	10	level	level	NOUN
eistud-34060	165	11	of	of	ADP
eistud-34060	165	12	reporting	reporting	NOUN
eistud-34060	165	13	was	be	AUX
eistud-34060	165	14	low	low	ADJ
eistud-34060	165	15	before	before	ADP
eistud-34060	165	16	the	the	DET
eistud-34060	165	17	directive	directive	NOUN
eistud-34060	165	18	enforcement	enforcement	NOUN
eistud-34060	165	19	i.e.	i.e.	ADV
eistud-34060	165	20	,	,	PUNCT
eistud-34060	165	21	fight	fight	VERB
eistud-34060	165	22	against	against	ADP
eistud-34060	165	23	corruption	corruption	NOUN
eistud-34060	165	24	and	and	CCONJ
eistud-34060	165	25	human	human	ADJ
eistud-34060	165	26	rights	right	NOUN
eistud-34060	165	27	.	.	PUNCT
eistud-34060	166	1	however	however	ADV
eistud-34060	166	2	,	,	PUNCT
eistud-34060	166	3	the	the	DET
eistud-34060	166	4	level	level	NOUN
eistud-34060	166	5	of	of	ADP
eistud-34060	166	6	detail	detail	NOUN
eistud-34060	166	7	of	of	ADP
eistud-34060	166	8	the	the	DET
eistud-34060	166	9	information	information	NOUN
eistud-34060	166	10	provided	provide	VERB
eistud-34060	166	11	in	in	ADP
eistud-34060	166	12	these	these	DET
eistud-34060	166	13	areas	area	NOUN
eistud-34060	166	14	was	be	AUX
eistud-34060	166	15	poor	poor	ADJ
eistud-34060	166	16	,	,	PUNCT
eistud-34060	166	17	showing	show	VERB
eistud-34060	166	18	that	that	SCONJ
eistud-34060	166	19	companies	company	NOUN
eistud-34060	166	20	may	may	AUX
eistud-34060	166	21	still	still	ADV
eistud-34060	166	22	underestimate	underestimate	VERB
eistud-34060	166	23	importance	importance	NOUN
eistud-34060	166	24	of	of	ADP
eistud-34060	166	25	such	such	ADJ
eistud-34060	166	26	disclosures	disclosure	NOUN
eistud-34060	166	27	.	.	PUNCT
eistud-34060	167	1	the	the	DET
eistud-34060	167	2	most	most	ADV
eistud-34060	167	3	detailed	detailed	ADJ
eistud-34060	167	4	information	information	NOUN
eistud-34060	167	5	was	be	AUX
eistud-34060	167	6	disclosed	disclose	VERB
eistud-34060	167	7	in	in	ADP
eistud-34060	167	8	the	the	DET
eistud-34060	167	9	area	area	NOUN
eistud-34060	167	10	of	of	ADP
eistud-34060	167	11	management	management	NOUN
eistud-34060	167	12	diversity	diversity	NOUN
eistud-34060	167	13	,	,	PUNCT
eistud-34060	167	14	while	while	SCONJ
eistud-34060	167	15	in	in	ADP
eistud-34060	167	16	regard	regard	NOUN
eistud-34060	167	17	to	to	ADP
eistud-34060	167	18	environment	environment	NOUN
eistud-34060	167	19	,	,	PUNCT
eistud-34060	167	20	the	the	DET
eistud-34060	167	21	most	most	ADJ
eistud-34060	167	22	information	information	NOUN
eistud-34060	167	23	was	be	AUX
eistud-34060	167	24	disclosed	disclose	VERB
eistud-34060	167	25	by	by	ADP
eistud-34060	167	26	companies	company	NOUN
eistud-34060	167	27	facing	face	VERB
eistud-34060	167	28	the	the	DET
eistud-34060	167	29	highest	high	ADJ
eistud-34060	167	30	environmental	environmental	ADJ
eistud-34060	167	31	risk	risk	NOUN
eistud-34060	167	32	.	.	PUNCT
eistud-34060	168	1	although	although	SCONJ
eistud-34060	168	2	the	the	DET
eistud-34060	168	3	reports	report	NOUN
eistud-34060	168	4	emphasised	emphasise	VERB
eistud-34060	168	5	the	the	DET
eistud-34060	168	6	importance	importance	NOUN
eistud-34060	168	7	of	of	ADP
eistud-34060	168	8	environmental	environmental	ADJ
eistud-34060	168	9	issues	issue	NOUN
eistud-34060	168	10	and	and	CCONJ
eistud-34060	168	11	the	the	DET
eistud-34060	168	12	companies	company	NOUN
eistud-34060	168	13	monitored	monitor	VERB
eistud-34060	168	14	the	the	DET
eistud-34060	168	15	impact	impact	NOUN
eistud-34060	168	16	of	of	ADP
eistud-34060	168	17	their	their	PRON
eistud-34060	168	18	performance	performance	NOUN
eistud-34060	168	19	,	,	PUNCT
eistud-34060	168	20	the	the	DET
eistud-34060	168	21	level	level	NOUN
eistud-34060	168	22	of	of	ADP
eistud-34060	168	23	detail	detail	NOUN
eistud-34060	168	24	of	of	ADP
eistud-34060	168	25	the	the	DET
eistud-34060	168	26	provided	provide	VERB
eistud-34060	168	27	information	information	NOUN
eistud-34060	168	28	was	be	AUX
eistud-34060	168	29	quite	quite	ADV
eistud-34060	168	30	low	low	ADJ
eistud-34060	168	31	.	.	PUNCT
eistud-34060	169	1	in	in	ADP
eistud-34060	169	2	general	general	ADJ
eistud-34060	169	3	,	,	PUNCT
eistud-34060	169	4	it	it	PRON
eistud-34060	169	5	can	can	AUX
eistud-34060	169	6	be	be	AUX
eistud-34060	169	7	concluded	conclude	VERB
eistud-34060	169	8	that	that	SCONJ
eistud-34060	169	9	estonian	estonian	ADJ
eistud-34060	169	10	listed	list	VERB
eistud-34060	169	11	companies	company	NOUN
eistud-34060	169	12	have	have	AUX
eistud-34060	169	13	successfully	successfully	ADV
eistud-34060	169	14	adapted	adapt	VERB
eistud-34060	169	15	to	to	ADP
eistud-34060	169	16	the	the	DET
eistud-34060	169	17	new	new	ADJ
eistud-34060	169	18	requirements	requirement	NOUN
eistud-34060	169	19	.	.	PUNCT
eistud-34060	170	1	most	most	ADJ
eistud-34060	170	2	of	of	ADP
eistud-34060	170	3	them	they	PRON
eistud-34060	170	4	have	have	AUX
eistud-34060	170	5	disclosed	disclose	VERB
eistud-34060	170	6	the	the	DET
eistud-34060	170	7	detailed	detailed	ADJ
eistud-34060	170	8	information	information	NOUN
eistud-34060	170	9	on	on	ADP
eistud-34060	170	10	various	various	ADJ
eistud-34060	170	11	issues	issue	NOUN
eistud-34060	170	12	.	.	PUNCT
eistud-34060	171	1	the	the	DET
eistud-34060	171	2	information	information	NOUN
eistud-34060	171	3	provided	provide	VERB
eistud-34060	171	4	on	on	ADP
eistud-34060	171	5	risks	risk	NOUN
eistud-34060	171	6	,	,	PUNCT
eistud-34060	171	7	management	management	NOUN
eistud-34060	171	8	principles	principle	NOUN
eistud-34060	171	9	and	and	CCONJ
eistud-34060	171	10	established	establish	VERB
eistud-34060	171	11	internal	internal	ADJ
eistud-34060	171	12	regulations	regulation	NOUN
eistud-34060	171	13	increases	increase	VERB
eistud-34060	171	14	credibility	credibility	NOUN
eistud-34060	171	15	with	with	ADP
eistud-34060	171	16	stakeholders	stakeholder	NOUN
eistud-34060	171	17	and	and	CCONJ
eistud-34060	171	18	adds	add	VERB
eistud-34060	171	19	value	value	NOUN
eistud-34060	171	20	to	to	ADP
eistud-34060	171	21	the	the	DET
eistud-34060	171	22	sustainable	sustainable	ADJ
eistud-34060	171	23	business	business	NOUN
eistud-34060	171	24	operations	operation	NOUN
eistud-34060	171	25	.	.	PUNCT
eistud-34060	172	1	over	over	ADP
eistud-34060	172	2	the	the	DET
eistud-34060	172	3	years	year	NOUN
eistud-34060	172	4	,	,	PUNCT
eistud-34060	172	5	esg	esg	PROPN
eistud-34060	172	6	reporting	reporting	NOUN
eistud-34060	172	7	has	have	AUX
eistud-34060	172	8	become	become	VERB
eistud-34060	172	9	more	more	ADV
eistud-34060	172	10	standardised	standardised	ADJ
eistud-34060	172	11	and	and	CCONJ
eistud-34060	172	12	the	the	DET
eistud-34060	172	13	reports	report	NOUN
eistud-34060	172	14	are	be	AUX
eistud-34060	172	15	becoming	become	VERB
eistud-34060	172	16	more	more	ADV
eistud-34060	172	17	and	and	CCONJ
eistud-34060	172	18	more	more	ADV
eistud-34060	172	19	comparable	comparable	ADJ
eistud-34060	172	20	.	.	PUNCT
eistud-34060	173	1	a	a	DET
eistud-34060	173	2	comparison	comparison	NOUN
eistud-34060	173	3	of	of	ADP
eistud-34060	173	4	the	the	DET
eistud-34060	173	5	disclosed	disclose	VERB
eistud-34060	173	6	information	information	NOUN
eistud-34060	173	7	allows	allow	VERB
eistud-34060	173	8	authors	author	NOUN
eistud-34060	173	9	to	to	PART
eistud-34060	173	10	state	state	VERB
eistud-34060	173	11	that	that	SCONJ
eistud-34060	173	12	the	the	DET
eistud-34060	173	13	content	content	NOUN
eistud-34060	173	14	of	of	ADP
eistud-34060	173	15	the	the	DET
eistud-34060	173	16	reports	report	NOUN
eistud-34060	173	17	shows	show	VERB
eistud-34060	173	18	the	the	DET
eistud-34060	173	19	increased	increase	VERB
eistud-34060	173	20	transparency	transparency	NOUN
eistud-34060	173	21	and	and	CCONJ
eistud-34060	173	22	integrity	integrity	NOUN
eistud-34060	173	23	among	among	ADP
eistud-34060	173	24	listed	list	VERB
eistud-34060	173	25	companies	company	NOUN
eistud-34060	173	26	.	.	PUNCT
eistud-34060	174	1	the	the	DET
eistud-34060	174	2	authors	author	NOUN
eistud-34060	174	3	consider	consider	VERB
eistud-34060	174	4	it	it	PRON
eistud-34060	174	5	useful	useful	ADJ
eistud-34060	174	6	to	to	PART
eistud-34060	174	7	further	far	ADV
eistud-34060	174	8	improve	improve	VERB
eistud-34060	174	9	the	the	DET
eistud-34060	174	10	quality	quality	NOUN
eistud-34060	174	11	of	of	ADP
eistud-34060	174	12	non	non	ADJ
eistud-34060	174	13	-	-	ADJ
eistud-34060	174	14	financial	financial	ADJ
eistud-34060	174	15	reporting	reporting	NOUN
eistud-34060	174	16	by	by	ADP
eistud-34060	174	17	adhering	adhere	VERB
eistud-34060	174	18	to	to	ADP
eistud-34060	174	19	the	the	DET
eistud-34060	174	20	requirements	requirement	NOUN
eistud-34060	174	21	of	of	ADP
eistud-34060	174	22	the	the	DET
eistud-34060	174	23	csrd	csrd	NOUN
eistud-34060	174	24	as	as	ADV
eistud-34060	174	25	well	well	ADV
eistud-34060	174	26	as	as	ADP
eistud-34060	174	27	implementing	implement	VERB
eistud-34060	174	28	other	other	ADJ
eistud-34060	174	29	international	international	ADJ
eistud-34060	174	30	frameworks	framework	NOUN
eistud-34060	174	31	and	and	CCONJ
eistud-34060	174	32	guidelines	guideline	NOUN
eistud-34060	174	33	on	on	ADP
eistud-34060	174	34	non	non	ADJ
eistud-34060	174	35	-	-	ADJ
eistud-34060	174	36	financial	financial	ADJ
eistud-34060	174	37	reporting	reporting	NOUN
eistud-34060	174	38	.	.	PUNCT
eistud-34060	175	1	it	it	PRON
eistud-34060	175	2	would	would	AUX
eistud-34060	175	3	also	also	ADV
eistud-34060	175	4	make	make	VERB
eistud-34060	175	5	sense	sense	NOUN
eistud-34060	175	6	to	to	PART
eistud-34060	175	7	pay	pay	VERB
eistud-34060	175	8	more	more	ADJ
eistud-34060	175	9	attention	attention	NOUN
eistud-34060	175	10	to	to	ADP
eistud-34060	175	11	the	the	DET
eistud-34060	175	12	development	development	NOUN
eistud-34060	175	13	of	of	ADP
eistud-34060	175	14	the	the	DET
eistud-34060	175	15	field	field	NOUN
eistud-34060	175	16	-	-	PUNCT
eistud-34060	175	17	specific	specific	ADJ
eistud-34060	175	18	non	non	ADJ
eistud-34060	175	19	-	-	ADJ
eistud-34060	175	20	financial	financial	ADJ
eistud-34060	175	21	key	key	ADJ
eistud-34060	175	22	performance	performance	NOUN
eistud-34060	175	23	indicators	indicator	NOUN
eistud-34060	175	24	,	,	PUNCT
eistud-34060	175	25	establishing	establish	VERB
eistud-34060	175	26	their	their	PRON
eistud-34060	175	27	reporting	reporting	NOUN
eistud-34060	175	28	principles	principle	NOUN
eistud-34060	175	29	and	and	CCONJ
eistud-34060	175	30	accounting	accounting	NOUN
eistud-34060	175	31	methodologies	methodology	NOUN
eistud-34060	175	32	to	to	PART
eistud-34060	175	33	ensure	ensure	VERB
eistud-34060	175	34	their	their	PRON
eistud-34060	175	35	consistent	consistent	ADJ
eistud-34060	175	36	presentation	presentation	NOUN
eistud-34060	175	37	.	.	PUNCT
eistud-34060	176	1	focus	focus	NOUN
eistud-34060	176	2	should	should	AUX
eistud-34060	176	3	also	also	ADV
eistud-34060	176	4	be	be	AUX
eistud-34060	176	5	shifted	shift	VERB
eistud-34060	176	6	to	to	ADP
eistud-34060	176	7	the	the	DET
eistud-34060	176	8	education	education	NOUN
eistud-34060	176	9	of	of	ADP
eistud-34060	176	10	the	the	DET
eistud-34060	176	11	esg	esg	NOUN
eistud-34060	176	12	reporting	reporting	NOUN
eistud-34060	176	13	specialists	specialist	NOUN
eistud-34060	176	14	able	able	ADJ
eistud-34060	176	15	to	to	PART
eistud-34060	176	16	produce	produce	VERB
eistud-34060	176	17	non	non	ADJ
eistud-34060	176	18	-	-	ADJ
eistud-34060	176	19	financial	financial	ADJ
eistud-34060	176	20	reports	report	NOUN
eistud-34060	176	21	of	of	ADP
eistud-34060	176	22	a	a	DET
eistud-34060	176	23	high	high	ADJ
eistud-34060	176	24	quality	quality	NOUN
eistud-34060	176	25	being	be	AUX
eistud-34060	176	26	successfully	successfully	ADV
eistud-34060	176	27	,	,	PUNCT
eistud-34060	176	28	submitted	submit	VERB
eistud-34060	176	29	,	,	PUNCT
eistud-34060	176	30	audited	audit	VERB
eistud-34060	176	31	and	and	CCONJ
eistud-34060	176	32	made	make	VERB
eistud-34060	176	33	publicly	publicly	ADV
eistud-34060	176	34	available	available	ADJ
eistud-34060	176	35	.	.	PUNCT
eistud-34060	177	1	european	european	ADJ
eistud-34060	177	2	integrat	integrat	NOUN
eistud-34060	177	3	ion	ion	NOUN
eistud-34060	177	4	studies2023/17	studies2023/17	NOUN
eistud-34060	177	5	208	208	NUM
eistud-34060	177	6	aluchna	aluchna	NOUN
eistud-34060	177	7	,	,	PUNCT
eistud-34060	177	8	m.	m.	NOUN
eistud-34060	177	9	;	;	PUNCT
eistud-34060	177	10	roszkowska	roszkowska	NOUN
eistud-34060	177	11	-	-	PUNCT
eistud-34060	177	12	menkes	menke	NOUN
eistud-34060	177	13	,	,	PUNCT
eistud-34060	177	14	m.	m.	NOUN
eistud-34060	177	15	;	;	PUNCT
eistud-34060	177	16	kaminski	kaminski	PROPN
eistud-34060	177	17	,	,	PUNCT
eistud-34060	177	18	b.	b.	PROPN
eistud-34060	177	19	2022	2022	NUM
eistud-34060	177	20	.	.	PUNCT
eistud-34060	178	1	from	from	ADP
eistud-34060	178	2	talk	talk	NOUN
eistud-34060	178	3	to	to	ADP
eistud-34060	178	4	action	action	NOUN
eistud-34060	178	5	:	:	PUNCT
eistud-34060	178	6	the	the	DET
eistud-34060	178	7	effects	effect	NOUN
eistud-34060	178	8	of	of	ADP
eistud-34060	178	9	the	the	DET
eistud-34060	178	10	non	non	ADJ
eistud-34060	178	11	-	-	ADJ
eistud-34060	178	12	financial	financial	ADJ
eistud-34060	178	13	reporting	reporting	NOUN
eistud-34060	178	14	directive	directive	NOUN
eistud-34060	178	15	on	on	ADP
eistud-34060	178	16	esg	esg	NOUN
eistud-34060	178	17	performance	performance	NOUN
eistud-34060	178	18	.	.	PUNCT
eistud-34060	179	1	meditari	meditari	ADJ
eistud-34060	179	2	accountancy	accountancy	NOUN
eistud-34060	179	3	research	research	NOUN
eistud-34060	179	4	.	.	PUNCT
eistud-34060	180	1	31(7	31(7	NUM
eistud-34060	180	2	)	)	PUNCT
eistud-34060	180	3	,	,	PUNCT
eistud-34060	180	4	1	1	NUM
eistud-34060	180	5	-	-	SYM
eistud-34060	180	6	25	25	NUM
eistud-34060	180	7	.	.	PUNCT
eistud-34060	181	1	https://	https://	PROPN
eistud-34060	181	2	doi.org/10.1108/medar-12-2021-1530	doi.org/10.1108/medar-12-2021-1530	PROPN
eistud-34060	181	3	amir	amir	PROPN
eistud-34060	181	4	amel	amel	PROPN
eistud-34060	181	5	-	-	PUNCT
eistud-34060	181	6	zadeh	zadeh	PROPN
eistud-34060	181	7	&	&	CCONJ
eistud-34060	181	8	george	george	PROPN
eistud-34060	181	9	serafeim	serafeim	PROPN
eistud-34060	181	10	(	(	PUNCT
eistud-34060	181	11	2018	2018	NUM
eistud-34060	181	12	)	)	PUNCT
eistud-34060	181	13	why	why	SCONJ
eistud-34060	181	14	and	and	CCONJ
eistud-34060	181	15	how	how	SCONJ
eistud-34060	181	16	investors	investor	NOUN
eistud-34060	181	17	use	use	VERB
eistud-34060	181	18	esg	esg	PROPN
eistud-34060	181	19	information	information	NOUN
eistud-34060	181	20	:	:	PUNCT
eistud-34060	181	21	evidence	evidence	NOUN
eistud-34060	181	22	from	from	ADP
eistud-34060	181	23	a	a	DET
eistud-34060	181	24	global	global	ADJ
eistud-34060	181	25	survey	survey	NOUN
eistud-34060	181	26	,	,	PUNCT
eistud-34060	181	27	financial	financial	ADJ
eistud-34060	181	28	analysts	analyst	NOUN
eistud-34060	181	29	journal	journal	NOUN
eistud-34060	181	30	.	.	PUNCT
eistud-34060	182	1	74:3	74:3	NUM
eistud-34060	182	2	,	,	PUNCT
eistud-34060	182	3	87	87	NUM
eistud-34060	182	4	-	-	SYM
eistud-34060	182	5	103	103	NUM
eistud-34060	182	6	,	,	PUNCT
eistud-34060	182	7	https://doi.org/10.2469/faj.v74.n3.2	https://doi.org/10.2469/faj.v74.n3.2	NOUN
eistud-34060	182	8	an	an	DET
eistud-34060	182	9	official	official	ADJ
eistud-34060	182	10	website	website	NOUN
eistud-34060	182	11	of	of	ADP
eistud-34060	182	12	the	the	DET
eistud-34060	182	13	european	european	PROPN
eistud-34060	182	14	union	union	PROPN
eistud-34060	182	15	.	.	PUNCT
eistud-34060	183	1	retrieved	retrieve	VERB
eistud-34060	183	2	from	from	ADP
eistud-34060	183	3	https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en	https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en	PROPN
eistud-34060	183	4	on	on	ADP
eistud-34060	183	5	31.12.2022	31.12.2022	PROPN
eistud-34060	183	6	aureli	aureli	NOUN
eistud-34060	183	7	,	,	PUNCT
eistud-34060	183	8	s.	s.	PROPN
eistud-34060	183	9	,	,	PUNCT
eistud-34060	183	10	m.	m.	PROPN
eistud-34060	183	11	del	del	PROPN
eistud-34060	183	12	baldo	baldo	PROPN
eistud-34060	183	13	,	,	PUNCT
eistud-34060	183	14	r.	r.	PROPN
eistud-34060	183	15	lombardi	lombardi	PROPN
eistud-34060	183	16	,	,	PUNCT
eistud-34060	183	17	and	and	CCONJ
eistud-34060	183	18	f.	f.	PROPN
eistud-34060	183	19	nappo	nappo	PROPN
eistud-34060	183	20	.	.	PUNCT
eistud-34060	184	1	(	(	PUNCT
eistud-34060	184	2	2020	2020	NUM
eistud-34060	184	3	)	)	PUNCT
eistud-34060	184	4	.	.	PUNCT
eistud-34060	185	1	“	"	PUNCT
eistud-34060	185	2	non	non	ADJ
eistud-34060	185	3	-	-	ADJ
eistud-34060	185	4	financial	financial	ADJ
eistud-34060	185	5	reporting	reporting	NOUN
eistud-34060	185	6	regulation	regulation	NOUN
eistud-34060	185	7	and	and	CCONJ
eistud-34060	185	8	challenges	challenge	NOUN
eistud-34060	185	9	in	in	ADP
eistud-34060	185	10	sustainability	sustainability	NOUN
eistud-34060	185	11	disclosure	disclosure	NOUN
eistud-34060	185	12	and	and	CCONJ
eistud-34060	185	13	corporate	corporate	ADJ
eistud-34060	185	14	governance	governance	NOUN
eistud-34060	185	15	practices	practice	NOUN
eistud-34060	185	16	”	"	PUNCT
eistud-34060	185	17	.	.	PUNCT
eistud-34060	186	1	business	business	NOUN
eistud-34060	186	2	strategy	strategy	NOUN
eistud-34060	186	3	and	and	CCONJ
eistud-34060	186	4	the	the	DET
eistud-34060	186	5	environment	environment	NOUN
eistud-34060	186	6	29	29	NUM
eistud-34060	186	7	(	(	PUNCT
eistud-34060	186	8	6	6	NUM
eistud-34060	186	9	):	):	PUNCT
eistud-34060	186	10	2392	2392	NUM
eistud-34060	186	11	-	-	SYM
eistud-34060	186	12	2403	2403	NUM
eistud-34060	186	13	.	.	PUNCT
eistud-34060	187	1	https://doi	https://doi	PROPN
eistud-34060	187	2	.	.	PUNCT
eistud-34060	187	3	org/10.1002	org/10.1002	PROPN
eistud-34060	187	4	/	/	SYM
eistud-34060	187	5	bse.2509	bse.2509	NOUN
eistud-34060	187	6	breijer	breijer	NOUN
eistud-34060	187	7	,	,	PUNCT
eistud-34060	187	8	r.	r.	PROPN
eistud-34060	187	9	,	,	PUNCT
eistud-34060	187	10	orij	orij	ADJ
eistud-34060	187	11	,	,	PUNCT
eistud-34060	187	12	rp	rp	NOUN
eistud-34060	187	13	.	.	PUNCT
eistud-34060	188	1	(	(	PUNCT
eistud-34060	188	2	2022	2022	NUM
eistud-34060	188	3	)	)	PUNCT
eistud-34060	188	4	.	.	PUNCT
eistud-34060	189	1	the	the	DET
eistud-34060	189	2	comparability	comparability	NOUN
eistud-34060	189	3	of	of	ADP
eistud-34060	189	4	non	non	ADJ
eistud-34060	189	5	-	-	ADJ
eistud-34060	189	6	financial	financial	ADJ
eistud-34060	189	7	information	information	NOUN
eistud-34060	189	8	:	:	PUNCT
eistud-34060	189	9	an	an	DET
eistud-34060	189	10	exploration	exploration	NOUN
eistud-34060	189	11	of	of	ADP
eistud-34060	189	12	the	the	DET
eistud-34060	189	13	impact	impact	NOUN
eistud-34060	189	14	of	of	ADP
eistud-34060	189	15	the	the	DET
eistud-34060	189	16	non	non	ADJ
eistud-34060	189	17	-	-	ADJ
eistud-34060	189	18	financial	financial	ADJ
eistud-34060	189	19	reporting	reporting	NOUN
eistud-34060	189	20	directive	directive	NOUN
eistud-34060	189	21	(	(	PUNCT
eistud-34060	189	22	nfrd	nfrd	ADJ
eistud-34060	189	23	,	,	PUNCT
eistud-34060	189	24	2014/95	2014/95	PROPN
eistud-34060	189	25	/	/	SYM
eistud-34060	189	26	eu	eu	NOUN
eistud-34060	189	27	)	)	PUNCT
eistud-34060	189	28	accounting	account	VERB
eistud-34060	189	29	in	in	ADP
eistud-34060	189	30	europe	europe	PROPN
eistud-34060	189	31	,	,	PUNCT
eistud-34060	189	32	volume19	volume19	NOUN
eistud-34060	189	33	,	,	PUNCT
eistud-34060	189	34	issue	issue	NOUN
eistud-34060	189	35	2	2	NUM
eistud-34060	189	36	page	page	NOUN
eistud-34060	189	37	332	332	NUM
eistud-34060	189	38	-	-	SYM
eistud-34060	189	39	361	361	NUM
eistud-34060	189	40	.	.	PUNCT
eistud-34060	190	1	https://doi.org/10.1	https://doi.org/10.1	PROPN
eistud-34060	190	2	080/17449480.2022.2065645	080/17449480.2022.2065645	PROPN
eistud-34060	190	3	camilleri	camilleri	PROPN
eistud-34060	190	4	,	,	PUNCT
eistud-34060	190	5	m.	m.	NOUN
eistud-34060	190	6	a.	a.	NOUN
eistud-34060	190	7	(	(	PUNCT
eistud-34060	190	8	2017	2017	NUM
eistud-34060	190	9	)	)	PUNCT
eistud-34060	190	10	.	.	PUNCT
eistud-34060	191	1	“	"	PUNCT
eistud-34060	191	2	corporate	corporate	ADJ
eistud-34060	191	3	social	social	ADJ
eistud-34060	191	4	responsibility	responsibility	NOUN
eistud-34060	191	5	policy	policy	NOUN
eistud-34060	191	6	in	in	ADP
eistud-34060	191	7	the	the	DET
eistud-34060	191	8	united	united	PROPN
eistud-34060	191	9	states	states	PROPN
eistud-34060	191	10	of	of	ADP
eistud-34060	191	11	america	america	PROPN
eistud-34060	191	12	”	"	PUNCT
eistud-34060	191	13	.	.	PUNCT
eistud-34060	192	1	corporate	corporate	ADJ
eistud-34060	192	2	social	social	ADJ
eistud-34060	192	3	responsibility	responsibility	NOUN
eistud-34060	192	4	in	in	ADP
eistud-34060	192	5	times	time	NOUN
eistud-34060	192	6	of	of	ADP
eistud-34060	192	7	crisis	crisis	NOUN
eistud-34060	192	8	,	,	PUNCT
eistud-34060	192	9	129	129	NUM
eistud-34060	192	10	-	-	SYM
eistud-34060	192	11	143	143	NUM
eistud-34060	192	12	.	.	PUNCT
eistud-34060	193	1	https://doi.org/10.1007/978-3-319-52839-7_7	https://doi.org/10.1007/978-3-319-52839-7_7	PUNCT
eistud-34060	193	2	chen	chen	PROPN
eistud-34060	193	3	,	,	PUNCT
eistud-34060	193	4	yc	yc	X
eistud-34060	193	5	;	;	PUNCT
eistud-34060	193	6	hung	hung	PROPN
eistud-34060	193	7	,	,	PUNCT
eistud-34060	193	8	my	my	PRON
eistud-34060	193	9	;	;	PUNCT
eistud-34060	193	10	wang	wang	PROPN
eistud-34060	193	11	,	,	PUNCT
eistud-34060	193	12	yx	yx	PROPN
eistud-34060	193	13	(	(	PUNCT
eistud-34060	193	14	2018	2018	NUM
eistud-34060	193	15	)	)	PUNCT
eistud-34060	193	16	.	.	PUNCT
eistud-34060	194	1	the	the	DET
eistud-34060	194	2	effect	effect	NOUN
eistud-34060	194	3	of	of	ADP
eistud-34060	194	4	mandatory	mandatory	ADJ
eistud-34060	194	5	csr	csr	NOUN
eistud-34060	194	6	disclosure	disclosure	NOUN
eistud-34060	194	7	on	on	ADP
eistud-34060	194	8	firm	firm	ADJ
eistud-34060	194	9	profitability	profitability	NOUN
eistud-34060	194	10	and	and	CCONJ
eistud-34060	194	11	social	social	ADJ
eistud-34060	194	12	externalities	externality	NOUN
eistud-34060	194	13	:	:	PUNCT
eistud-34060	194	14	evidence	evidence	NOUN
eistud-34060	194	15	from	from	ADP
eistud-34060	194	16	china	china	PROPN
eistud-34060	194	17	.	.	PUNCT
eistud-34060	195	1	journal	journal	PROPN
eistud-34060	195	2	of	of	ADP
eistud-34060	195	3	accounting	accounting	PROPN
eistud-34060	195	4	&	&	CCONJ
eistud-34060	195	5	economics	economic	NOUN
eistud-34060	195	6	,	,	PUNCT
eistud-34060	195	7	65(1	65(1	NOUN
eistud-34060	195	8	)	)	PUNCT
eistud-34060	195	9	,	,	PUNCT
eistud-34060	195	10	169	169	NUM
eistud-34060	195	11	-	-	SYM
eistud-34060	195	12	190	190	NUM
eistud-34060	195	13	.	.	PUNCT
eistud-34060	196	1	https://	https://	PROPN
eistud-34060	196	2	doi.org/10.1016/j.jacceco.2017.11.009	doi.org/10.1016/j.jacceco.2017.11.009	X
eistud-34060	196	3	cicchiello	cicchiello	PROPN
eistud-34060	196	4	,	,	PUNCT
eistud-34060	196	5	a.f	a.f	PROPN
eistud-34060	196	6	.	.	PROPN
eistud-34060	196	7	;	;	PUNCT
eistud-34060	196	8	marrazza	marrazza	PROPN
eistud-34060	196	9	,	,	PUNCT
eistud-34060	196	10	f.	f.	PROPN
eistud-34060	196	11	,	,	PUNCT
eistud-34060	196	12	perdichizzi	perdichizzi	PROPN
eistud-34060	196	13	,	,	PUNCT
eistud-34060	196	14	s.	s.	PROPN
eistud-34060	196	15	(	(	PUNCT
eistud-34060	196	16	2022	2022	NUM
eistud-34060	196	17	)	)	PUNCT
eistud-34060	196	18	.	.	PUNCT
eistud-34060	197	1	non	non	ADJ
eistud-34060	197	2	-	-	ADJ
eistud-34060	197	3	financial	financial	ADJ
eistud-34060	197	4	disclosure	disclosure	NOUN
eistud-34060	197	5	regulation	regulation	NOUN
eistud-34060	197	6	and	and	CCONJ
eistud-34060	197	7	environmental	environmental	ADJ
eistud-34060	197	8	,	,	PUNCT
eistud-34060	197	9	social	social	ADJ
eistud-34060	197	10	,	,	PUNCT
eistud-34060	197	11	and	and	CCONJ
eistud-34060	197	12	governance	governance	NOUN
eistud-34060	197	13	(	(	PUNCT
eistud-34060	197	14	esg	esg	NOUN
eistud-34060	197	15	)	)	PUNCT
eistud-34060	197	16	performance	performance	NOUN
eistud-34060	197	17	:	:	PUNCT
eistud-34060	197	18	the	the	DET
eistud-34060	197	19	case	case	NOUN
eistud-34060	197	20	of	of	ADP
eistud-34060	197	21	eu	eu	PROPN
eistud-34060	197	22	and	and	CCONJ
eistud-34060	197	23	us	us	PROPN
eistud-34060	197	24	firms	firm	NOUN
eistud-34060	197	25	.	.	PUNCT
eistud-34060	198	1	corporate	corporate	ADJ
eistud-34060	198	2	social	social	ADJ
eistud-34060	198	3	responsibility	responsibility	NOUN
eistud-34060	198	4	an	an	DET
eistud-34060	198	5	investment	investment	NOUN
eistud-34060	198	6	management	management	NOUN
eistud-34060	198	7	.	.	PUNCT
eistud-34060	199	1	https://doi	https://doi	PROPN
eistud-34060	199	2	.	.	PUNCT
eistud-34060	199	3	org/10.1002	org/10.1002	PROPN
eistud-34060	199	4	/	/	SYM
eistud-34060	199	5	csr.2408	csr.2408	PROPN
eistud-34060	199	6	fiandrino	fiandrino	NOUN
eistud-34060	199	7	,	,	PUNCT
eistud-34060	199	8	s.	s.	PROPN
eistud-34060	199	9	;	;	PUNCT
eistud-34060	199	10	tonelli	tonelli	PROPN
eistud-34060	199	11	,	,	PUNCT
eistud-34060	199	12	a.	a.	NOUN
eistud-34060	199	13	2021	2021	NUM
eistud-34060	199	14	.	.	PUNCT
eistud-34060	200	1	a	a	DET
eistud-34060	200	2	text	text	NOUN
eistud-34060	200	3	-	-	PUNCT
eistud-34060	200	4	mining	mining	NOUN
eistud-34060	200	5	analysis	analysis	NOUN
eistud-34060	200	6	on	on	ADP
eistud-34060	200	7	the	the	DET
eistud-34060	200	8	review	review	NOUN
eistud-34060	200	9	of	of	ADP
eistud-34060	200	10	the	the	DET
eistud-34060	200	11	non	non	ADJ
eistud-34060	200	12	-	-	ADJ
eistud-34060	200	13	financial	financial	ADJ
eistud-34060	200	14	reporting	reporting	NOUN
eistud-34060	200	15	directive	directive	NOUN
eistud-34060	200	16	:	:	PUNCT
eistud-34060	200	17	bringing	bring	VERB
eistud-34060	200	18	value	value	NOUN
eistud-34060	200	19	creation	creation	NOUN
eistud-34060	200	20	for	for	ADP
eistud-34060	200	21	stakeholders	stakeholder	NOUN
eistud-34060	200	22	into	into	ADP
eistud-34060	200	23	accounting	accounting	NOUN
eistud-34060	200	24	.	.	PUNCT
eistud-34060	201	1	sustainability	sustainability	NOUN
eistud-34060	201	2	.	.	PUNCT
eistud-34060	202	1	13(2	13(2	NOUN
eistud-34060	202	2	)	)	PUNCT
eistud-34060	202	3	.	.	PUNCT
eistud-34060	203	1	https://doi	https://doi	X
eistud-34060	203	2	.	.	PUNCT
eistud-34060	203	3	org/10.3390	org/10.3390	PROPN
eistud-34060	203	4	/	/	SYM
eistud-34060	203	5	su13020763	su13020763	ADJ
eistud-34060	203	6	fiandrino	fiandrino	NOUN
eistud-34060	203	7	,	,	PUNCT
eistud-34060	203	8	s.	s.	PROPN
eistud-34060	203	9	;	;	PUNCT
eistud-34060	203	10	di	di	PROPN
eistud-34060	203	11	trana	trana	PROPN
eistud-34060	203	12	,	,	PUNCT
eistud-34060	203	13	mg	mg	PROPN
eistud-34060	203	14	.	.	PUNCT
eistud-34060	203	15	;	;	PUNCT
eistud-34060	204	1	tonelli	tonelli	PROPN
eistud-34060	204	2	,	,	PUNCT
eistud-34060	204	3	a.	a.	NOUN
eistud-34060	204	4	lucchese	lucchese	PROPN
eistud-34060	204	5	,	,	PUNCT
eistud-34060	204	6	a.	a.	NOUN
eistud-34060	204	7	(	(	PUNCT
eistud-34060	204	8	2022	2022	NUM
eistud-34060	204	9	)	)	PUNCT
eistud-34060	204	10	the	the	DET
eistud-34060	204	11	multi	multi	ADJ
eistud-34060	204	12	-	-	ADJ
eistud-34060	204	13	faceted	faceted	ADJ
eistud-34060	204	14	dimensions	dimension	NOUN
eistud-34060	204	15	for	for	ADP
eistud-34060	204	16	the	the	DET
eistud-34060	204	17	disclosure	disclosure	NOUN
eistud-34060	204	18	quality	quality	NOUN
eistud-34060	204	19	of	of	ADP
eistud-34060	204	20	non	non	ADJ
eistud-34060	204	21	-	-	ADJ
eistud-34060	204	22	financial	financial	ADJ
eistud-34060	204	23	information	information	NOUN
eistud-34060	204	24	in	in	ADP
eistud-34060	204	25	revising	revise	VERB
eistud-34060	204	26	directive	directive	NOUN
eistud-34060	204	27	2014/95	2014/95	PROPN
eistud-34060	204	28	/	/	SYM
eistud-34060	204	29	eu	eu	PROPN
eistud-34060	204	30	.	.	PROPN
eistud-34060	204	31	journal	journal	PROPN
eistud-34060	204	32	of	of	ADP
eistud-34060	204	33	applied	apply	VERB
eistud-34060	204	34	accounting	accounting	NOUN
eistud-34060	204	35	research	research	NOUN
eistud-34060	204	36	.	.	PUNCT
eistud-34060	205	1	23(1	23(1	X
eistud-34060	205	2	)	)	PUNCT
eistud-34060	205	3	,	,	PUNCT
eistud-34060	205	4	274	274	NUM
eistud-34060	205	5	-	-	SYM
eistud-34060	205	6	300	300	NUM
eistud-34060	205	7	.	.	PUNCT
eistud-34060	206	1	https://doi.org/10.1108/	https://doi.org/10.1108/	PROPN
eistud-34060	206	2	jaar-04	jaar-04	PROPN
eistud-34060	206	3	-	-	PUNCT
eistud-34060	206	4	2021	2021	NUM
eistud-34060	206	5	-	-	PUNCT
eistud-34060	206	6	0118	0118	NUM
eistud-34060	206	7	references	reference	NOUN
eistud-34060	206	8	francesca	francesca	PROPN
eistud-34060	206	9	cuomo	cuomo	PROPN
eistud-34060	206	10	,	,	PUNCT
eistud-34060	206	11	silvia	silvia	PROPN
eistud-34060	206	12	gaia	gaia	PROPN
eistud-34060	206	13	,	,	PUNCT
eistud-34060	206	14	claudia	claudia	PROPN
eistud-34060	206	15	girardone	girardone	PROPN
eistud-34060	206	16	&	&	CCONJ
eistud-34060	206	17	stefano	stefano	PROPN
eistud-34060	206	18	piserà	piserà	PROPN
eistud-34060	206	19	(	(	PUNCT
eistud-34060	206	20	2022	2022	NUM
eistud-34060	206	21	)	)	PUNCT
eistud-34060	206	22	the	the	DET
eistud-34060	206	23	effects	effect	NOUN
eistud-34060	206	24	of	of	ADP
eistud-34060	206	25	the	the	DET
eistud-34060	206	26	eu	eu	PROPN
eistud-34060	206	27	non	non	ADJ
eistud-34060	206	28	-	-	ADJ
eistud-34060	206	29	financial	financial	ADJ
eistud-34060	206	30	reporting	reporting	NOUN
eistud-34060	206	31	directive	directive	NOUN
eistud-34060	206	32	on	on	ADP
eistud-34060	206	33	corporate	corporate	ADJ
eistud-34060	206	34	social	social	ADJ
eistud-34060	206	35	responsibility	responsibility	NOUN
eistud-34060	206	36	,	,	PUNCT
eistud-34060	206	37	the	the	DET
eistud-34060	206	38	european	european	PROPN
eistud-34060	206	39	journal	journal	PROPN
eistud-34060	206	40	of	of	ADP
eistud-34060	206	41	finance	finance	NOUN
eistud-34060	206	42	,	,	PUNCT
eistud-34060	206	43	https://doi.org/10.1080/1351847x.2022.2113812	https://doi.org/10.1080/1351847x.2022.2113812	PROPN
eistud-34060	206	44	franziska	franziska	PROPN
eistud-34060	206	45	schütze	schütze	PROPN
eistud-34060	206	46	&	&	CCONJ
eistud-34060	206	47	jan	jan	PROPN
eistud-34060	206	48	stede	stede	PROPN
eistud-34060	206	49	(	(	PUNCT
eistud-34060	206	50	2021	2021	NUM
eistud-34060	206	51	)	)	PUNCT
eistud-34060	206	52	the	the	DET
eistud-34060	206	53	eu	eu	PROPN
eistud-34060	206	54	sustainable	sustainable	ADJ
eistud-34060	206	55	finance	finance	NOUN
eistud-34060	206	56	taxonomy	taxonomy	NOUN
eistud-34060	206	57	and	and	CCONJ
eistud-34060	206	58	its	its	PRON
eistud-34060	206	59	contribution	contribution	NOUN
eistud-34060	206	60	to	to	ADP
eistud-34060	206	61	climate	climate	NOUN
eistud-34060	206	62	neutrality	neutrality	NOUN
eistud-34060	206	63	,	,	PUNCT
eistud-34060	206	64	journal	journal	NOUN
eistud-34060	206	65	of	of	ADP
eistud-34060	206	66	sustainable	sustainable	ADJ
eistud-34060	206	67	finance	finance	NOUN
eistud-34060	206	68	&	&	CCONJ
eistud-34060	206	69	investment	investment	NOUN
eistud-34060	206	70	,	,	PUNCT
eistud-34060	206	71	https://doi.org/10.1080/20430795.202	https://doi.org/10.1080/20430795.202	PROPN
eistud-34060	206	72	1.2006129	1.2006129	NUM
eistud-34060	206	73	gurvitš	gurvitš	NOUN
eistud-34060	206	74	-	-	PUNCT
eistud-34060	206	75	suits	suit	NOUN
eistud-34060	206	76	,	,	PUNCT
eistud-34060	206	77	n.	n.	PROPN
eistud-34060	206	78	a.	a.	PROPN
eistud-34060	206	79	,	,	PUNCT
eistud-34060	206	80	sidorova	sidorova	VERB
eistud-34060	206	81	,	,	PUNCT
eistud-34060	206	82	i	i	PRON
eistud-34060	206	83	(	(	PUNCT
eistud-34060	206	84	2021	2021	NUM
eistud-34060	206	85	)	)	PUNCT
eistud-34060	206	86	.	.	PUNCT
eistud-34060	207	1	decade	decade	NOUN
eistud-34060	207	2	of	of	ADP
eistud-34060	207	3	sustainability	sustainability	NOUN
eistud-34060	207	4	reporting	reporting	NOUN
eistud-34060	207	5	in	in	ADP
eistud-34060	207	6	eu	eu	ADJ
eistud-34060	207	7	:	:	PUNCT
eistud-34060	207	8	main	main	ADJ
eistud-34060	207	9	changes	change	NOUN
eistud-34060	207	10	and	and	CCONJ
eistud-34060	207	11	trends	trend	NOUN
eistud-34060	207	12	.	.	PUNCT
eistud-34060	208	1	case	case	NOUN
eistud-34060	208	2	of	of	ADP
eistud-34060	208	3	companies	company	NOUN
eistud-34060	208	4	listed	list	VERB
eistud-34060	208	5	on	on	ADP
eistud-34060	208	6	nasdaq	nasdaq	PROPN
eistud-34060	208	7	omx	omx	PROPN
eistud-34060	208	8	baltic	baltic	ADJ
eistud-34060	208	9	main	main	ADJ
eistud-34060	208	10	list	list	NOUN
eistud-34060	208	11	.	.	PUNCT
eistud-34060	209	1	european	european	ADJ
eistud-34060	209	2	integration	integration	NOUN
eistud-34060	209	3	studies	study	NOUN
eistud-34060	209	4	,	,	PUNCT
eistud-34060	209	5	1	1	NUM
eistud-34060	209	6	(	(	PUNCT
eistud-34060	209	7	16	16	NUM
eistud-34060	209	8	)	)	PUNCT
eistud-34060	209	9	,	,	PUNCT
eistud-34060	209	10	78−86	78−86	PROPN
eistud-34060	209	11	.	.	PUNCT
eistud-34060	210	1	https://doi.org/10.5755/j01	https://doi.org/10.5755/j01	PROPN
eistud-34060	210	2	.	.	PUNCT
eistud-34060	211	1	eis.1.16.31241	eis.1.16.31241	X
eistud-34060	211	2	lippai	lippai	NOUN
eistud-34060	211	3	-	-	PUNCT
eistud-34060	211	4	makra	makra	NOUN
eistud-34060	211	5	,	,	PUNCT
eistud-34060	211	6	e.	e.	PROPN
eistud-34060	211	7	,	,	PUNCT
eistud-34060	211	8	kovács	kovács	PROPN
eistud-34060	211	9	,	,	PUNCT
eistud-34060	211	10	z.	z.	PROPN
eistud-34060	211	11	i.	i.	PROPN
eistud-34060	211	12	,	,	PUNCT
eistud-34060	211	13	&	&	CCONJ
eistud-34060	211	14	kiss	kiss	PROPN
eistud-34060	211	15	,	,	PUNCT
eistud-34060	211	16	g.	g.	PROPN
eistud-34060	211	17	d.	d.	PROPN
eistud-34060	211	18	(	(	PUNCT
eistud-34060	211	19	2022	2022	NUM
eistud-34060	211	20	)	)	PUNCT
eistud-34060	211	21	.	.	PUNCT
eistud-34060	212	1	the	the	DET
eistud-34060	212	2	non	non	ADJ
eistud-34060	212	3	-	-	ADJ
eistud-34060	212	4	financial	financial	ADJ
eistud-34060	212	5	reporting	reporting	NOUN
eistud-34060	212	6	practices	practice	NOUN
eistud-34060	212	7	of	of	ADP
eistud-34060	212	8	hungarian	hungarian	ADJ
eistud-34060	212	9	listed	list	VERB
eistud-34060	212	10	public	public	ADJ
eistud-34060	212	11	interest	interest	NOUN
eistud-34060	212	12	entities	entity	NOUN
eistud-34060	212	13	considering	consider	VERB
eistud-34060	212	14	the	the	DET
eistud-34060	212	15	2014/95	2014/95	PROPN
eistud-34060	212	16	/	/	SYM
eistud-34060	212	17	eu	eu	PROPN
eistud-34060	212	18	directive	directive	NOUN
eistud-34060	212	19	.	.	PUNCT
eistud-34060	213	1	journal	journal	NOUN
eistud-34060	213	2	of	of	ADP
eistud-34060	213	3	applied	apply	VERB
eistud-34060	213	4	accounting	accounting	NOUN
eistud-34060	213	5	research	research	NOUN
eistud-34060	213	6	,	,	PUNCT
eistud-34060	213	7	https://doi.org/10.1108/jaar-042021-0086	https://doi.org/10.1108/jaar-042021-0086	X
eistud-34060	213	8	matuszak	matuszak	NOUN
eistud-34060	213	9	,	,	PUNCT
eistud-34060	213	10	l.	l.	PROPN
eistud-34060	213	11	;	;	PUNCT
eistud-34060	213	12	rozanska	rozanska	PROPN
eistud-34060	213	13	,	,	PUNCT
eistud-34060	213	14	e.	e.	PROPN
eistud-34060	213	15	(	(	PUNCT
eistud-34060	213	16	2017	2017	NUM
eistud-34060	213	17	)	)	PUNCT
eistud-34060	213	18	.	.	PUNCT
eistud-34060	214	1	csr	csr	NOUN
eistud-34060	214	2	disclosure	disclosure	NOUN
eistud-34060	214	3	in	in	ADP
eistud-34060	214	4	polish	polish	NOUN
eistud-34060	214	5	-	-	PUNCT
eistud-34060	214	6	listed	list	VERB
eistud-34060	214	7	companies	company	NOUN
eistud-34060	214	8	in	in	ADP
eistud-34060	214	9	the	the	DET
eistud-34060	214	10	light	light	NOUN
eistud-34060	214	11	of	of	ADP
eistud-34060	214	12	directive	directive	NOUN
eistud-34060	214	13	2014/95	2014/95	NUM
eistud-34060	214	14	/	/	SYM
eistud-34060	214	15	eu	eu	PROPN
eistud-34060	214	16	requirements	requirement	NOUN
eistud-34060	214	17	:	:	PUNCT
eistud-34060	214	18	empirical	empirical	ADJ
eistud-34060	214	19	evidence	evidence	NOUN
eistud-34060	214	20	.	.	PUNCT
eistud-34060	215	1	sustainability	sustainability	NOUN
eistud-34060	215	2	.	.	PUNCT
eistud-34060	216	1	9(12	9(12	NUM
eistud-34060	216	2	)	)	PUNCT
eistud-34060	216	3	.	.	PUNCT
eistud-34060	217	1	article	article	PROPN
eistud-34060	217	2	number2304	number2304	PROPN
eistud-34060	217	3	.	.	PUNCT
eistud-34060	218	1	https://	https://	PROPN
eistud-34060	218	2	doi.org/10.3390/su9122304	doi.org/10.3390/su9122304	PROPN
eistud-34060	218	3	matuszak	matuszak	NOUN
eistud-34060	218	4	,	,	PUNCT
eistud-34060	218	5	ł	ł	PROPN
eistud-34060	218	6	.	.	PROPN
eistud-34060	218	7	,	,	PUNCT
eistud-34060	218	8	&	&	CCONJ
eistud-34060	218	9	różańska	różańska	PROPN
eistud-34060	218	10	,	,	PUNCT
eistud-34060	218	11	e.	e.	PROPN
eistud-34060	218	12	(	(	PUNCT
eistud-34060	218	13	2021	2021	NUM
eistud-34060	218	14	)	)	PUNCT
eistud-34060	218	15	.	.	PUNCT
eistud-34060	219	1	towards	towards	ADP
eistud-34060	219	2	2014/95	2014/95	PROPN
eistud-34060	219	3	/	/	SYM
eistud-34060	219	4	eu	eu	PROPN
eistud-34060	219	5	directive	directive	NOUN
eistud-34060	219	6	compliance	compliance	NOUN
eistud-34060	219	7	:	:	PUNCT
eistud-34060	219	8	the	the	DET
eistud-34060	219	9	case	case	NOUN
eistud-34060	219	10	of	of	ADP
eistud-34060	219	11	poland	poland	PROPN
eistud-34060	219	12	.	.	PUNCT
eistud-34060	220	1	sustainability	sustainability	NOUN
eistud-34060	220	2	accounting	accounting	NOUN
eistud-34060	220	3	,	,	PUNCT
eistud-34060	220	4	management	management	NOUN
eistud-34060	220	5	and	and	CCONJ
eistud-34060	220	6	policy	policy	NOUN
eistud-34060	220	7	journal	journal	NOUN
eistud-34060	220	8	,	,	PUNCT
eistud-34060	220	9	12(5	12(5	NUM
eistud-34060	220	10	)	)	PUNCT
eistud-34060	220	11	,	,	PUNCT
eistud-34060	220	12	1052	1052	NUM
eistud-34060	220	13	-	-	SYM
eistud-34060	220	14	1076	1076	NUM
eistud-34060	220	15	.	.	PUNCT
eistud-34060	221	1	https://doi	https://doi	X
eistud-34060	221	2	.	.	PUNCT
eistud-34060	221	3	org/10.1108	org/10.1108	PROPN
eistud-34060	221	4	/	/	SYM
eistud-34060	221	5	sampj-02	sampj-02	NOUN
eistud-34060	221	6	-	-	PUNCT
eistud-34060	221	7	2020	2020	NUM
eistud-34060	221	8	-	-	PUNCT
eistud-34060	221	9	0042	0042	NUM
eistud-34060	221	10	meeh	meeh	NOUN
eistud-34060	221	11	-	-	PUNCT
eistud-34060	221	12	bunse	bunse	NOUN
eistud-34060	221	13	,	,	PUNCT
eistud-34060	221	14	g.	g.	PROPN
eistud-34060	221	15	;	;	PUNCT
eistud-34060	221	16	rep	rep	PROPN
eistud-34060	221	17	,	,	PUNCT
eistud-34060	221	18	a.	a.	NOUN
eistud-34060	221	19	;	;	PUNCT
eistud-34060	221	20	schomaker	schomaker	NOUN
eistud-34060	221	21	,	,	PUNCT
eistud-34060	221	22	s.	s.	PROPN
eistud-34060	221	23	(	(	PUNCT
eistud-34060	221	24	2019	2019	NUM
eistud-34060	221	25	)	)	PUNCT
eistud-34060	221	26	.	.	PUNCT
eistud-34060	222	1	non	non	ADJ
eistud-34060	222	2	-	-	ADJ
eistud-34060	222	3	financial	financial	ADJ
eistud-34060	222	4	reporting	reporting	NOUN
eistud-34060	222	5	implementation	implementation	NOUN
eistud-34060	222	6	a	a	DET
eistud-34060	222	7	croatian	croatian	ADJ
eistud-34060	222	8	-	-	PUNCT
eistud-34060	222	9	german	german	ADJ
eistud-34060	222	10	contemplation	contemplation	NOUN
eistud-34060	222	11	.	.	PUNCT
eistud-34060	223	1	proceedings	proceeding	NOUN
eistud-34060	223	2	of	of	ADP
eistud-34060	223	3	feb	feb	PROPN
eistud-34060	223	4	zagreb	zagreb	PROPN
eistud-34060	223	5	10th	10th	PROPN
eistud-34060	223	6	international	international	ADJ
eistud-34060	223	7	odyssey	odyssey	ADJ
eistud-34060	223	8	conference	conference	NOUN
eistud-34060	223	9	on	on	ADP
eistud-34060	223	10	economics	economic	NOUN
eistud-34060	223	11	and	and	CCONJ
eistud-34060	223	12	business	business	NOUN
eistud-34060	223	13	.	.	PUNCT
eistud-34060	224	1	book	book	NOUN
eistud-34060	224	2	series	series	NOUN
eistud-34060	224	3	proceedings	proceeding	NOUN
eistud-34060	224	4	of	of	ADP
eistud-34060	224	5	feb	feb	PROPN
eistud-34060	224	6	zagreb	zagreb	PROPN
eistud-34060	224	7	international	international	PROPN
eistud-34060	224	8	odyssey	odyssey	PROPN
eistud-34060	224	9	conference	conference	NOUN
eistud-34060	224	10	on	on	ADP
eistud-34060	224	11	economics	economic	NOUN
eistud-34060	224	12	and	and	CCONJ
eistud-34060	224	13	business	business	NOUN
eistud-34060	224	14	.	.	PUNCT
eistud-34060	225	1	1(1	1(1	NUM
eistud-34060	225	2	)	)	PUNCT
eistud-34060	226	1	,	,	PUNCT
eistud-34060	226	2	pp.41	pp.41	PROPN
eistud-34060	226	3	-	-	PUNCT
eistud-34060	226	4	57	57	NUM
eistud-34060	226	5	.	.	PUNCT
eistud-34060	227	1	monica	monica	PROPN
eistud-34060	227	2	singhania	singhania	PROPN
eistud-34060	227	3	&	&	CCONJ
eistud-34060	227	4	neha	neha	PROPN
eistud-34060	227	5	saini	saini	PROPN
eistud-34060	227	6	(	(	PUNCT
eistud-34060	227	7	2023	2023	NUM
eistud-34060	227	8	)	)	PUNCT
eistud-34060	227	9	institutional	institutional	ADJ
eistud-34060	227	10	framework	framework	NOUN
eistud-34060	227	11	of	of	ADP
eistud-34060	227	12	esg	esg	PROPN
eistud-34060	227	13	disclosures	disclosure	NOUN
eistud-34060	227	14	:	:	PUNCT
eistud-34060	227	15	comparative	comparative	ADJ
eistud-34060	227	16	analysis	analysis	NOUN
eistud-34060	227	17	of	of	ADP
eistud-34060	227	18	developed	developed	ADJ
eistud-34060	227	19	and	and	CCONJ
eistud-34060	227	20	developing	develop	VERB
eistud-34060	227	21	countries	country	NOUN
eistud-34060	227	22	,	,	PUNCT
eistud-34060	227	23	journal	journal	NOUN
eistud-34060	227	24	of	of	ADP
eistud-34060	227	25	sustainable	sustainable	ADJ
eistud-34060	227	26	finance	finance	NOUN
eistud-34060	227	27	&	&	CCONJ
eistud-34060	227	28	investment	investment	NOUN
eistud-34060	227	29	,	,	PUNCT
eistud-34060	227	30	13:1	13:1	NUM
eistud-34060	227	31	,	,	PUNCT
eistud-34060	227	32	516	516	NUM
eistud-34060	227	33	-	-	SYM
eistud-34060	227	34	559	559	NUM
eistud-34060	227	35	,	,	PUNCT
eistud-34060	227	36	https://doi.org/10.1080/20430795.2021.1964810	https://doi.org/10.1080/20430795.2021.1964810	X
eistud-34060	227	37	nfrd	nfrd	NOUN
eistud-34060	227	38	vs.	vs.	NOUN
eistud-34060	227	39	csrd	csrd	NOUN
eistud-34060	227	40	.	.	PUNCT
eistud-34060	228	1	retrieved	retrieve	VERB
eistud-34060	228	2	form	form	NOUN
eistud-34060	228	3	https://www.cpmview.com/news/csrd/nfrd-vs-csrd/	https://www.cpmview.com/news/csrd/nfrd-vs-csrd/	NOUN
eistud-34060	228	4	on	on	ADP
eistud-34060	228	5	31.12.2022	31.12.2022	NUM
eistud-34060	228	6	ottenstein	ottenstein	NOUN
eistud-34060	228	7	,	,	PUNCT
eistud-34060	228	8	p.	p.	NOUN
eistud-34060	228	9	,	,	PUNCT
eistud-34060	228	10	erben	erben	PROPN
eistud-34060	228	11	,	,	PUNCT
eistud-34060	228	12	s.	s.	PROPN
eistud-34060	228	13	,	,	PUNCT
eistud-34060	228	14	jost	jost	PROPN
eistud-34060	228	15	,	,	PUNCT
eistud-34060	228	16	s.	s.	PROPN
eistud-34060	228	17	,	,	PUNCT
eistud-34060	228	18	weuster	weuster	NOUN
eistud-34060	228	19	,	,	PUNCT
eistud-34060	228	20	c.	c.	PROPN
eistud-34060	228	21	w.	w.	PROPN
eistud-34060	228	22	,	,	PUNCT
eistud-34060	228	23	&	&	CCONJ
eistud-34060	228	24	zülch	zülch	PROPN
eistud-34060	228	25	,	,	PUNCT
eistud-34060	228	26	h.	h.	PROPN
eistud-34060	228	27	(	(	PUNCT
eistud-34060	228	28	2021	2021	NUM
eistud-34060	228	29	)	)	PUNCT
eistud-34060	228	30	.	.	PUNCT
eistud-34060	229	1	from	from	ADP
eistud-34060	229	2	voluntarism	voluntarism	NOUN
eistud-34060	229	3	to	to	ADP
eistud-34060	229	4	regulation	regulation	NOUN
eistud-34060	229	5	:	:	PUNCT
eistud-34060	229	6	effects	effect	NOUN
eistud-34060	229	7	of	of	ADP
eistud-34060	229	8	directive	directive	NOUN
eistud-34060	229	9	2014/95	2014/95	NUM
eistud-34060	229	10	/	/	SYM
eistud-34060	229	11	eu	eu	PROPN
eistud-34060	229	12	on	on	ADP
eistud-34060	229	13	sustainability	sustainability	NOUN
eistud-34060	229	14	reporting	reporting	NOUN
eistud-34060	229	15	in	in	ADP
eistud-34060	229	16	the	the	DET
eistud-34060	229	17	eu	eu	PROPN
eistud-34060	229	18	.	.	PROPN
eistud-34060	229	19	journal	journal	PROPN
eistud-34060	229	20	of	of	ADP
eistud-34060	229	21	applied	apply	VERB
eistud-34060	229	22	accounting	accounting	NOUN
eistud-34060	229	23	research	research	NOUN
eistud-34060	229	24	,	,	PUNCT
eistud-34060	229	25	https://doi.org/10.1108/jaar-032021-0075	https://doi.org/10.1108/jaar-032021-0075	PROPN
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eistud-34060	229	27	https://doi.org/10.1108/medar-12-2021-1530	https://doi.org/10.1108/medar-12-2021-1530	PROPN
eistud-34060	229	28	https://doi.org/10.2469/faj.v74.n3.2	https://doi.org/10.2469/faj.v74.n3.2	PROPN
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eistud-34060	229	30	https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en	https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en	PROPN
eistud-34060	229	31	https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en	https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en	PROPN
eistud-34060	229	32	https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en	https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en	PROPN
eistud-34060	229	33	https://doi.org/10.1002/bse.2509	https://doi.org/10.1002/bse.2509	PROPN
eistud-34060	229	34	https://doi.org/10.1002/bse.2509	https://doi.org/10.1002/bse.2509	PROPN
eistud-34060	229	35	https://doi.org/10.1080/17449480.2022.2065645	https://doi.org/10.1080/17449480.2022.2065645	PROPN
eistud-34060	229	36	https://doi.org/10.1080/17449480.2022.2065645	https://doi.org/10.1080/17449480.2022.2065645	PROPN
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eistud-34060	229	38	https://doi.org/10.1016/j.jacceco.2017.11.009	https://doi.org/10.1016/j.jacceco.2017.11.009	NUM
eistud-34060	229	39	https://doi.org/10.1016/j.jacceco.2017.11.009	https://doi.org/10.1016/j.jacceco.2017.11.009	NUM
eistud-34060	229	40	https://doi.org/10.1002/csr.2408	https://doi.org/10.1002/csr.2408	PROPN
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eistud-34060	229	42	https://doi.org/10.3390/su13020763	https://doi.org/10.3390/su13020763	PROPN
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eistud-34060	229	44	https://doi.org/10.1108/jaar-04-2021-0118	https://doi.org/10.1108/jaar-04-2021-0118	ADJ
eistud-34060	229	45	https://doi.org/10.1108/jaar-04-2021-0118	https://doi.org/10.1108/jaar-04-2021-0118	ADJ
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eistud-34060	229	47	https://doi.org/10.1080/20430795.2021.2006129	https://doi.org/10.1080/20430795.2021.2006129	PROPN
eistud-34060	229	48	https://doi.org/10.1080/20430795.2021.2006129	https://doi.org/10.1080/20430795.2021.2006129	PUNCT
eistud-34060	229	49	https://doi.org/10.5755/j01.eis.1.16.31241	https://doi.org/10.5755/j01.eis.1.16.31241	X
eistud-34060	230	1	https://doi.org/10.5755/j01.eis.1.16.31241	https://doi.org/10.5755/j01.eis.1.16.31241	X
eistud-34060	230	2	https://doi.org/10.1108/jaar-04-2021-0086	https://doi.org/10.1108/jaar-04-2021-0086	VERB
eistud-34060	230	3	https://doi.org/10.1108/jaar-04-2021-0086	https://doi.org/10.1108/jaar-04-2021-0086	ADJ
eistud-34060	230	4	https://doi.org/10.3390/su9122304	https://doi.org/10.3390/su9122304	VERB
eistud-34060	230	5	https://doi.org/10.3390/su9122304	https://doi.org/10.3390/su9122304	X
eistud-34060	230	6	https://doi.org/10.1108/sampj-02-2020-0042	https://doi.org/10.1108/sampj-02-2020-0042	VERB
eistud-34060	230	7	https://doi.org/10.1108/sampj-02-2020-0042	https://doi.org/10.1108/sampj-02-2020-0042	NOUN
eistud-34060	230	8	https://doi.org/10.1080/20430795.2021.1964810	https://doi.org/10.1080/20430795.2021.1964810	PUNCT
eistud-34060	231	1	https://www.cpmview.com/news/csrd/nfrd-vs-csrd/	https://www.cpmview.com/news/csrd/nfrd-vs-csrd/	AUX
eistud-34060	231	2	https://www.cpmview.com/news/csrd/nfrd-vs-csrd/	https://www.cpmview.com/news/csrd/nfrd-vs-csrd/	PROPN
eistud-34060	231	3	https://doi.org/10.1108/jaar-03-2021-0075	https://doi.org/10.1108/jaar-03-2021-0075	VERB
eistud-34060	231	4	https://doi.org/10.1108/jaar-03-2021-0075	https://doi.org/10.1108/jaar-03-2021-0075	ADJ
eistud-34060	231	5	209	209	NUM
eistud-34060	231	6	european	european	ADJ
eistud-34060	231	7	integrat	integrat	NOUN
eistud-34060	231	8	ion	ion	NOUN
eistud-34060	231	9	studies	study	NOUN
eistud-34060	231	10	2023/17	2023/17	NUM
eistud-34060	231	11	pizzi	pizzi	NOUN
eistud-34060	231	12	,	,	PUNCT
eistud-34060	231	13	s.	s.	PROPN
eistud-34060	231	14	,	,	PUNCT
eistud-34060	231	15	del	del	PROPN
eistud-34060	231	16	baldo	baldo	PROPN
eistud-34060	231	17	,	,	PUNCT
eistud-34060	231	18	m.	m.	NOUN
eistud-34060	231	19	,	,	PUNCT
eistud-34060	231	20	caputo	caputo	PROPN
eistud-34060	231	21	,	,	PUNCT
eistud-34060	231	22	f.	f.	PROPN
eistud-34060	231	23	,	,	PUNCT
eistud-34060	231	24	&	&	CCONJ
eistud-34060	231	25	venturelli	venturelli	PROPN
eistud-34060	231	26	,	,	PUNCT
eistud-34060	231	27	a.	a.	NOUN
eistud-34060	231	28	(	(	PUNCT
eistud-34060	231	29	2021	2021	NUM
eistud-34060	231	30	)	)	PUNCT
eistud-34060	231	31	.	.	PUNCT
eistud-34060	232	1	voluntary	voluntary	ADJ
eistud-34060	232	2	disclosure	disclosure	NOUN
eistud-34060	232	3	of	of	ADP
eistud-34060	232	4	sustainable	sustainable	ADJ
eistud-34060	232	5	development	development	NOUN
eistud-34060	232	6	goals	goal	NOUN
eistud-34060	232	7	in	in	ADP
eistud-34060	232	8	mandatory	mandatory	ADJ
eistud-34060	232	9	non	non	ADJ
eistud-34060	232	10	-	-	ADJ
eistud-34060	232	11	financial	financial	ADJ
eistud-34060	232	12	reports	report	NOUN
eistud-34060	232	13	:	:	PUNCT
eistud-34060	232	14	the	the	DET
eistud-34060	232	15	moderating	moderate	VERB
eistud-34060	232	16	role	role	NOUN
eistud-34060	232	17	of	of	ADP
eistud-34060	232	18	cultural	cultural	ADJ
eistud-34060	232	19	dimension	dimension	NOUN
eistud-34060	232	20	.	.	PUNCT
eistud-34060	233	1	journal	journal	NOUN
eistud-34060	233	2	of	of	ADP
eistud-34060	233	3	international	international	ADJ
eistud-34060	233	4	financial	financial	ADJ
eistud-34060	233	5	management	management	NOUN
eistud-34060	233	6	and	and	CCONJ
eistud-34060	233	7	accounting	accounting	NOUN
eistud-34060	233	8	,	,	PUNCT
eistud-34060	233	9	https://doi.org/10.1111/jifm.12139	https://doi.org/10.1111/jifm.12139	NOUN
eistud-34060	233	10	schroder	schroder	NOUN
eistud-34060	233	11	,	,	PUNCT
eistud-34060	233	12	p.	p.	NOUN
eistud-34060	233	13	(	(	PUNCT
eistud-34060	233	14	2022	2022	NUM
eistud-34060	233	15	)	)	PUNCT
eistud-34060	233	16	.	.	PUNCT
eistud-34060	234	1	mandatory	mandatory	ADJ
eistud-34060	234	2	non	non	ADJ
eistud-34060	234	3	-	-	ADJ
eistud-34060	234	4	financial	financial	ADJ
eistud-34060	234	5	reporting	reporting	NOUN
eistud-34060	234	6	in	in	ADP
eistud-34060	234	7	the	the	DET
eistud-34060	234	8	banking	banking	NOUN
eistud-34060	234	9	industry	industry	NOUN
eistud-34060	234	10	:	:	PUNCT
eistud-34060	234	11	assessing	assess	VERB
eistud-34060	234	12	reporting	report	VERB
eistud-34060	234	13	quality	quality	NOUN
eistud-34060	234	14	and	and	CCONJ
eistud-34060	234	15	determinants	determinant	NOUN
eistud-34060	234	16	.	.	PUNCT
eistud-34060	235	1	9(1	9(1	NUM
eistud-34060	235	2	)	)	PUNCT
eistud-34060	235	3	.	.	PUNCT
eistud-34060	236	1	article	article	NOUN
eistud-34060	236	2	number	number	NOUN
eistud-34060	236	3	2073628	2073628	NUM
eistud-34060	236	4	.	.	PUNCT
eistud-34060	237	1	https://doi.org/10.1080/23311975.2022.2073628	https://doi.org/10.1080/23311975.2022.2073628	PROPN
eistud-34060	237	2	study	study	NOUN
eistud-34060	237	3	of	of	ADP
eistud-34060	237	4	the	the	DET
eistud-34060	237	5	european	european	PROPN
eistud-34060	237	6	commission	commission	PROPN
eistud-34060	237	7	on	on	ADP
eistud-34060	237	8	the	the	DET
eistud-34060	237	9	non	non	ADJ
eistud-34060	237	10	-	-	ADJ
eistud-34060	237	11	financial	financial	ADJ
eistud-34060	237	12	reporting	reporting	NOUN
eistud-34060	237	13	directive	directive	NOUN
eistud-34060	237	14	.	.	PUNCT
eistud-34060	238	1	retrieved	retrieve	VERB
eistud-34060	238	2	from	from	ADP
eistud-34060	238	3	https://	https://	PROPN
eistud-34060	238	4	www.ceps.eu/wp-content/uploads/2021/04/	www.ceps.eu/wp-content/uploads/2021/04/	PUNCT
eistud-34060	238	5	ev0220277enn.en_.pdf	ev0220277enn.en_.pdf	NOUN
eistud-34060	238	6	on	on	ADP
eistud-34060	238	7	31.2.2022	31.2.2022	PROPN
eistud-34060	238	8	.	.	PUNCT
eistud-34060	239	1	tarquinio	tarquinio	PROPN
eistud-34060	239	2	,	,	PUNCT
eistud-34060	239	3	l.	l.	PROPN
eistud-34060	239	4	,	,	PUNCT
eistud-34060	239	5	posadas	posadas	PROPN
eistud-34060	239	6	,	,	PUNCT
eistud-34060	239	7	s.	s.	PROPN
eistud-34060	239	8	c.	c.	PROPN
eistud-34060	239	9	,	,	PUNCT
eistud-34060	239	10	&	&	CCONJ
eistud-34060	239	11	pedicone	pedicone	PROPN
eistud-34060	239	12	,	,	PUNCT
eistud-34060	239	13	d.	d.	PROPN
eistud-34060	239	14	(	(	PUNCT
eistud-34060	239	15	2020	2020	NUM
eistud-34060	239	16	)	)	PUNCT
eistud-34060	239	17	.	.	PUNCT
eistud-34060	240	1	scoring	score	VERB
eistud-34060	240	2	nonfinancial	nonfinancial	ADJ
eistud-34060	240	3	information	information	NOUN
eistud-34060	240	4	reporting	report	VERB
eistud-34060	240	5	in	in	ADP
eistud-34060	240	6	italian	italian	ADJ
eistud-34060	240	7	listed	list	VERB
eistud-34060	240	8	companies	company	NOUN
eistud-34060	240	9	:	:	PUNCT
eistud-34060	240	10	a	a	DET
eistud-34060	240	11	comparison	comparison	NOUN
eistud-34060	240	12	of	of	ADP
eistud-34060	240	13	before	before	ADP
eistud-34060	240	14	and	and	CCONJ
eistud-34060	240	15	after	after	ADP
eistud-34060	240	16	the	the	DET
eistud-34060	240	17	legislative	legislative	ADJ
eistud-34060	240	18	decree	decree	NOUN
eistud-34060	240	19	254/2016	254/2016	NUM
eistud-34060	240	20	.	.	PUNCT
eistud-34060	241	1	sustainability	sustainability	NOUN
eistud-34060	241	2	(	(	PUNCT
eistud-34060	241	3	switzerland	switzerland	PROPN
eistud-34060	241	4	)	)	PUNCT
eistud-34060	241	5	,	,	PUNCT
eistud-34060	241	6	12(10	12(10	NUM
eistud-34060	241	7	)	)	PUNCT
eistud-34060	241	8	https://doi.org/10.3390/	https://doi.org/10.3390/	PROPN
eistud-34060	241	9	su12104158	su12104158	VERB
eistud-34060	241	10	xbrl	xbrl	PROPN
eistud-34060	242	1	the	the	DET
eistud-34060	242	2	business	business	NOUN
eistud-34060	242	3	reporting	reporting	NOUN
eistud-34060	242	4	standard	standard	NOUN
eistud-34060	242	5	.	.	PUNCT
eistud-34060	242	6	retrieved	retrieve	VERB
eistud-34060	242	7	from	from	ADP
eistud-34060	242	8	https://www.xbrl.org/news/	https://www.xbrl.org/news/	X
eistud-34060	242	9	on	on	ADP
eistud-34060	242	10	31.12.2022	31.12.2022	NUM
eistud-34060	242	11	.	.	PUNCT
eistud-34060	243	1	what	what	PRON
eistud-34060	243	2	is	be	AUX
eistud-34060	243	3	the	the	DET
eistud-34060	243	4	csrd	csrd	NOUN
eistud-34060	243	5	?	?	PUNCT
eistud-34060	244	1	retrieved	retrieve	VERB
eistud-34060	244	2	from	from	ADP
eistud-34060	244	3	https://www.sustain.life/blog/what-is-csrd	https://www.sustain.life/blog/what-is-csrd	PRON
eistud-34060	244	4	on	on	ADP
eistud-34060	244	5	31.12.2022	31.12.2022	PROPN
eistud-34060	244	6	the	the	DET
eistud-34060	244	7	kpmg	kpmg	PROPN
eistud-34060	244	8	survey	survey	NOUN
eistud-34060	244	9	of	of	ADP
eistud-34060	244	10	sustainability	sustainability	NOUN
eistud-34060	244	11	reporting	report	VERB
eistud-34060	244	12	2020	2020	NUM
eistud-34060	244	13	,	,	PUNCT
eistud-34060	244	14	retrieved	retrieve	VERB
eistud-34060	244	15	from	from	ADP
eistud-34060	244	16	:	:	PUNCT
eistud-34060	244	17	https://assets.kpmg/content/dam/	https://assets.kpmg/content/dam/	PROPN
eistud-34060	244	18	kpmg	kpmg	PROPN
eistud-34060	244	19	/	/	SYM
eistud-34060	244	20	se	se	PROPN
eistud-34060	244	21	/	/	SYM
eistud-34060	244	22	pdf	pdf	NOUN
eistud-34060	244	23	/	/	SYM
eistud-34060	244	24	komm/2022	komm/2022	NOUN
eistud-34060	244	25	/	/	SYM
eistud-34060	244	26	global	global	ADJ
eistud-34060	244	27	-	-	PUNCT
eistud-34060	244	28	survey	survey	NOUN
eistud-34060	244	29	-	-	PUNCT
eistud-34060	244	30	of	of	ADP
eistud-34060	244	31	-	-	PUNCT
eistud-34060	244	32	sustainability	sustainability	NOUN
eistud-34060	244	33	-	-	PUNCT
eistud-34060	244	34	reporting-2022.pdf	reporting-2022.pdf	NOUN
eistud-34060	244	35	on	on	ADP
eistud-34060	244	36	31.12.2022	31.12.2022	NUM
eistud-34060	244	37	.	.	PUNCT
eistud-34060	245	1	this	this	DET
eistud-34060	245	2	article	article	NOUN
eistud-34060	245	3	is	be	AUX
eistud-34060	245	4	an	an	DET
eistud-34060	245	5	open	open	ADJ
eistud-34060	245	6	access	access	NOUN
eistud-34060	245	7	article	article	NOUN
eistud-34060	245	8	distributed	distribute	VERB
eistud-34060	245	9	under	under	ADP
eistud-34060	245	10	the	the	DET
eistud-34060	245	11	terms	term	NOUN
eistud-34060	245	12	and	and	CCONJ
eistud-34060	245	13	conditions	condition	NOUN
eistud-34060	245	14	of	of	ADP
eistud-34060	245	15	the	the	DET
eistud-34060	245	16	creative	creative	ADJ
eistud-34060	245	17	commons	common	NOUN
eistud-34060	245	18	attribution	attribution	NOUN
eistud-34060	245	19	4.0	4.0	NUM
eistud-34060	245	20	(	(	PUNCT
eistud-34060	245	21	cc	cc	VERB
eistud-34060	245	22	by	by	ADP
eistud-34060	245	23	4.0	4.0	NUM
eistud-34060	245	24	)	)	PUNCT
eistud-34060	245	25	license	license	NOUN
eistud-34060	245	26	(	(	PUNCT
eistud-34060	245	27	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
eistud-34060	245	28	)	)	PUNCT
eistud-34060	245	29	.	.	PUNCT
eistud-34060	246	1	piret	piret	PROPN
eistud-34060	246	2	tamm	tamm	PROPN
eistud-34060	246	3	ma	ma	PROPN
eistud-34060	246	4	tallinn	tallinn	PROPN
eistud-34060	246	5	university	university	PROPN
eistud-34060	246	6	of	of	ADP
eistud-34060	246	7	technology	technology	NOUN
eistud-34060	246	8	fields	field	NOUN
eistud-34060	246	9	of	of	ADP
eistud-34060	246	10	interests	interest	NOUN
eistud-34060	246	11	non	non	ADJ
eistud-34060	246	12	-	-	ADJ
eistud-34060	246	13	financial	financial	ADJ
eistud-34060	246	14	accounting	accounting	NOUN
eistud-34060	246	15	and	and	CCONJ
eistud-34060	246	16	reporting	report	VERB
eistud-34060	246	17	address	address	NOUN
eistud-34060	246	18	ehitajate	ehitajate	ADJ
eistud-34060	246	19	tee	tee	NOUN
eistud-34060	246	20	5	5	NUM
eistud-34060	246	21	,	,	PUNCT
eistud-34060	246	22	tallinn	tallinn	PROPN
eistud-34060	246	23	,	,	PUNCT
eistud-34060	246	24	19086	19086	NUM
eistud-34060	246	25	,	,	PUNCT
eistud-34060	246	26	estonia	estonia	PROPN
eistud-34060	246	27	piret.tamm@hotmail.com	piret.tamm@hotmail.com	PROPN
eistud-34060	246	28	natalie	natalie	PROPN
eistud-34060	246	29	aleksandra	aleksandra	PROPN
eistud-34060	246	30	gurvitš	gurvitš	PROPN
eistud-34060	246	31	-	-	PUNCT
eistud-34060	246	32	suits	suit	NOUN
eistud-34060	246	33	phd	phd	NOUN
eistud-34060	246	34	,	,	PUNCT
eistud-34060	246	35	associate	associate	ADJ
eistud-34060	246	36	professor	professor	PROPN
eistud-34060	246	37	tallinn	tallinn	PROPN
eistud-34060	246	38	university	university	PROPN
eistud-34060	246	39	of	of	ADP
eistud-34060	246	40	technology	technology	NOUN
eistud-34060	246	41	fields	field	NOUN
eistud-34060	246	42	of	of	ADP
eistud-34060	246	43	interests	interest	NOUN
eistud-34060	246	44	financial	financial	ADJ
eistud-34060	246	45	accounting	accounting	NOUN
eistud-34060	246	46	and	and	CCONJ
eistud-34060	246	47	reporting	reporting	NOUN
eistud-34060	246	48	,	,	PUNCT
eistud-34060	246	49	esg	esg	NOUN
eistud-34060	246	50	accounting	accounting	NOUN
eistud-34060	246	51	and	and	CCONJ
eistud-34060	246	52	reporting	reporting	NOUN
eistud-34060	246	53	,	,	PUNCT
eistud-34060	246	54	sustainable	sustainable	ADJ
eistud-34060	246	55	business	business	NOUN
eistud-34060	246	56	management	management	NOUN
eistud-34060	246	57	address	address	NOUN
eistud-34060	246	58	ehitajate	ehitajate	VERB
eistud-34060	246	59	tee	tee	NOUN
eistud-34060	246	60	5	5	NUM
eistud-34060	246	61	,	,	PUNCT
eistud-34060	246	62	tallinn	tallinn	PROPN
eistud-34060	246	63	,	,	PUNCT
eistud-34060	246	64	19086	19086	NUM
eistud-34060	246	65	,	,	PUNCT
eistud-34060	246	66	estonia	estonia	PROPN
eistud-34060	246	67	natalja.gurvits@taltech.ee	natalja.gurvits@taltech.ee	VERB
eistud-34060	246	68	about	about	ADP
eistud-34060	246	69	the	the	DET
eistud-34060	246	70	authors	author	NOUN
eistud-34060	246	71	https://doi.org/10.1111/jifm.12139	https://doi.org/10.1111/jifm.12139	VERB
eistud-34060	246	72	https://doi.org/10.1080/23311975.2022.2073628	https://doi.org/10.1080/23311975.2022.2073628	X
eistud-34060	247	1	https://www.ceps.eu/wp-content/uploads/2021/04/ev0220277enn.en_.pdf	https://www.ceps.eu/wp-content/uploads/2021/04/ev0220277enn.en_.pdf	NOUN
eistud-34060	247	2	https://www.ceps.eu/wp-content/uploads/2021/04/ev0220277enn.en_.pdf	https://www.ceps.eu/wp-content/uploads/2021/04/ev0220277enn.en_.pdf	PROPN
eistud-34060	247	3	https://www.ceps.eu/wp-content/uploads/2021/04/ev0220277enn.en_.pdf	https://www.ceps.eu/wp-content/uploads/2021/04/ev0220277enn.en_.pdf	NOUN
eistud-34060	247	4	https://doi.org/10.3390/su12104158	https://doi.org/10.3390/su12104158	NOUN
eistud-34060	247	5	https://doi.org/10.3390/su12104158	https://doi.org/10.3390/su12104158	NOUN
eistud-34060	247	6	https://www.xbrl.org/news/	https://www.xbrl.org/news/	PUNCT
eistud-34060	247	7	https://www.sustain.life/blog/what-is-csrd	https://www.sustain.life/blog/what-is-csrd	NOUN
eistud-34060	247	8	https://www.sustain.life/blog/what-is-csrd	https://www.sustain.life/blog/what-is-csrd	PROPN
eistud-34060	247	9	https://assets.kpmg/content/dam/kpmg/se/pdf/komm/2022/global-survey-of-sustainability-reporting-2022.pdf	https://assets.kpmg/content/dam/kpmg/se/pdf/komm/2022/global-survey-of-sustainability-reporting-2022.pdf	PROPN
eistud-34060	247	10	https://assets.kpmg/content/dam/kpmg/se/pdf/komm/2022/global-survey-of-sustainability-reporting-2022.pdf	https://assets.kpmg/content/dam/kpmg/se/pdf/komm/2022/global-survey-of-sustainability-reporting-2022.pdf	PROPN
eistud-34060	247	11	https://assets.kpmg/content/dam/kpmg/se/pdf/komm/2022/global-survey-of-sustainability-reporting-2022.pdf	https://assets.kpmg/content/dam/kpmg/se/pdf/komm/2022/global-survey-of-sustainability-reporting-2022.pdf	PROPN
eistud-34060	247	12	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
eistud-34060	247	13	mailto	mailto	PROPN
eistud-34060	247	14	:	:	PUNCT
eistud-34060	247	15	piret.tamm%40hotmail.com?subject=	piret.tamm%40hotmail.com?subject=	ADJ
eistud-34060	247	16	mailto	mailto	PROPN
eistud-34060	247	17	:	:	PUNCT
eistud-34060	247	18	natalja.gurvits%40taltech.ee?subject=	natalja.gurvits%40taltech.ee?subject=	PRON