id	sid	tid	token	lemma	pos
ejsice-6597	1	1	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	1	2	european	european	PROPN
ejsice-6597	1	3	journal	journal	PROPN
ejsice-6597	1	4	of	of	ADP
ejsice-6597	1	5	social	social	ADJ
ejsice-6597	1	6	impact	impact	NOUN
ejsice-6597	1	7	and	and	CCONJ
ejsice-6597	1	8	circular	circular	ADJ
ejsice-6597	1	9	economy	economy	NOUN
ejsice-6597	1	10	issn	issn	NOUN
ejsice-6597	1	11	:	:	PUNCT
ejsice-6597	1	12	2704	2704	NUM
ejsice-6597	1	13	-	-	SYM
ejsice-6597	1	14	9906	9906	NUM
ejsice-6597	1	15	doi	doi	NOUN
ejsice-6597	1	16	:	:	PUNCT
ejsice-6597	1	17	10.13135/2704	10.13135/2704	NUM
ejsice-6597	1	18	-	-	SYM
ejsice-6597	1	19	9906/6597	9906/6597	NUM
ejsice-6597	1	20	published	publish	VERB
ejsice-6597	1	21	by	by	ADP
ejsice-6597	1	22	university	university	PROPN
ejsice-6597	1	23	of	of	ADP
ejsice-6597	1	24	turin	turin	PROPN
ejsice-6597	1	25	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	1	26	ejsice	ejsice	PROPN
ejsice-6597	1	27	content	content	NOUN
ejsice-6597	1	28	is	be	AUX
ejsice-6597	1	29	licensed	license	VERB
ejsice-6597	1	30	under	under	ADP
ejsice-6597	1	31	a	a	DET
ejsice-6597	1	32	creative	creative	ADJ
ejsice-6597	1	33	commons	common	NOUN
ejsice-6597	1	34	attribution	attribution	NOUN
ejsice-6597	1	35	4.0	4.0	NUM
ejsice-6597	1	36	international	international	ADJ
ejsice-6597	1	37	license	license	NOUN
ejsice-6597	1	38	27	27	NUM
ejsice-6597	1	39	how	how	SCONJ
ejsice-6597	1	40	to	to	PART
ejsice-6597	1	41	resolve	resolve	VERB
ejsice-6597	1	42	audit	audit	NOUN
ejsice-6597	1	43	matters	matter	NOUN
ejsice-6597	1	44	in	in	ADP
ejsice-6597	1	45	european	european	ADJ
ejsice-6597	1	46	affairs	affair	NOUN
ejsice-6597	1	47	?	?	PUNCT
ejsice-6597	2	1	introduction	introduction	NOUN
ejsice-6597	2	2	to	to	ADP
ejsice-6597	2	3	a	a	DET
ejsice-6597	2	4	sustainable	sustainable	ADJ
ejsice-6597	2	5	management	management	NOUN
ejsice-6597	2	6	accounting	account	VERB
ejsice-6597	2	7	under	under	ADP
ejsice-6597	2	8	ias	ias	PROPN
ejsice-6597	2	9	37	37	NUM
ejsice-6597	2	10	stefano	stefano	PROPN
ejsice-6597	2	11	de	de	X
ejsice-6597	2	12	nichilo1	nichilo1	PROPN
ejsice-6597	2	13	1	1	NUM
ejsice-6597	2	14	lectures	lecture	VERB
ejsice-6597	2	15	university	university	NOUN
ejsice-6597	2	16	of	of	ADP
ejsice-6597	2	17	cagliari	cagliari	PROPN
ejsice-6597	2	18	e	e	NOUN
ejsice-6597	2	19	-	-	NOUN
ejsice-6597	2	20	mail	mail	NOUN
ejsice-6597	2	21	:	:	PUNCT
ejsice-6597	2	22	stefanodenichilo1985@gmail.com	stefanodenichilo1985@gmail.com	X
ejsice-6597	2	23	received	receive	VERB
ejsice-6597	2	24	:	:	PUNCT
ejsice-6597	2	25	27/02/2022	27/02/2022	NUM
ejsice-6597	2	26	accepted	accept	VERB
ejsice-6597	2	27	for	for	ADP
ejsice-6597	2	28	publication	publication	NOUN
ejsice-6597	2	29	:	:	PUNCT
ejsice-6597	2	30	13/04/2022	13/04/2022	NUM
ejsice-6597	2	31	published	publish	VERB
ejsice-6597	2	32	:	:	PUNCT
ejsice-6597	2	33	15/04/2022	15/04/2022	NUM
ejsice-6597	2	34	abstract	abstract	ADJ
ejsice-6597	2	35	concerns	concern	NOUN
ejsice-6597	2	36	regarding	regard	VERB
ejsice-6597	2	37	the	the	DET
ejsice-6597	2	38	development	development	NOUN
ejsice-6597	2	39	of	of	ADP
ejsice-6597	2	40	environmental	environmental	ADJ
ejsice-6597	2	41	accounting	accounting	NOUN
ejsice-6597	2	42	have	have	AUX
ejsice-6597	2	43	been	be	AUX
ejsice-6597	2	44	around	around	ADV
ejsice-6597	2	45	for	for	ADP
ejsice-6597	2	46	decades	decade	NOUN
ejsice-6597	2	47	.	.	PUNCT
ejsice-6597	3	1	this	this	DET
ejsice-6597	3	2	work	work	NOUN
ejsice-6597	3	3	is	be	AUX
ejsice-6597	3	4	an	an	DET
ejsice-6597	3	5	update	update	NOUN
ejsice-6597	3	6	to	to	ADP
ejsice-6597	3	7	some	some	PRON
ejsice-6597	3	8	of	of	ADP
ejsice-6597	3	9	the	the	DET
ejsice-6597	3	10	previous	previous	ADJ
ejsice-6597	3	11	questions	question	NOUN
ejsice-6597	3	12	around	around	ADP
ejsice-6597	3	13	the	the	DET
ejsice-6597	3	14	development	development	NOUN
ejsice-6597	3	15	of	of	ADP
ejsice-6597	3	16	ecological	ecological	ADJ
ejsice-6597	3	17	accounting	accounting	NOUN
ejsice-6597	3	18	to	to	PART
ejsice-6597	3	19	see	see	VERB
ejsice-6597	3	20	how	how	SCONJ
ejsice-6597	3	21	this	this	PRON
ejsice-6597	3	22	has	have	AUX
ejsice-6597	3	23	changed	change	VERB
ejsice-6597	3	24	over	over	ADP
ejsice-6597	3	25	the	the	DET
ejsice-6597	3	26	last	last	ADJ
ejsice-6597	3	27	two	two	NUM
ejsice-6597	3	28	decades	decade	NOUN
ejsice-6597	3	29	.	.	PUNCT
ejsice-6597	4	1	specific	specific	ADJ
ejsice-6597	4	2	findings	finding	NOUN
ejsice-6597	4	3	from	from	ADP
ejsice-6597	4	4	the	the	DET
ejsice-6597	4	5	paper	paper	NOUN
ejsice-6597	4	6	analysis	analysis	NOUN
ejsice-6597	4	7	include	include	VERB
ejsice-6597	4	8	ecological	ecological	ADJ
ejsice-6597	4	9	management	management	NOUN
ejsice-6597	4	10	accounting	accounting	NOUN
ejsice-6597	4	11	,	,	PUNCT
ejsice-6597	4	12	“	"	PUNCT
ejsice-6597	4	13	cost	cost	NOUN
ejsice-6597	4	14	of	of	ADP
ejsice-6597	4	15	decommissioning	decommissioning	NOUN
ejsice-6597	4	16	”	"	PUNCT
ejsice-6597	4	17	(	(	PUNCT
ejsice-6597	4	18	ias	ias	PROPN
ejsice-6597	4	19	37	37	NUM
ejsice-6597	4	20	)	)	PUNCT
ejsice-6597	4	21	requires	require	VERB
ejsice-6597	4	22	a	a	DET
ejsice-6597	4	23	fundamental	fundamental	ADJ
ejsice-6597	4	24	change	change	NOUN
ejsice-6597	4	25	to	to	ADP
ejsice-6597	4	26	organization	organization	NOUN
ejsice-6597	4	27	management	management	NOUN
ejsice-6597	4	28	,	,	PUNCT
ejsice-6597	4	29	different	different	ADJ
ejsice-6597	4	30	values	value	NOUN
ejsice-6597	4	31	exploring	explore	VERB
ejsice-6597	4	32	relationships	relationship	NOUN
ejsice-6597	4	33	such	such	ADJ
ejsice-6597	4	34	as	as	ADP
ejsice-6597	4	35	corporate	corporate	ADJ
ejsice-6597	4	36	governance	governance	NOUN
ejsice-6597	4	37	,	,	PUNCT
ejsice-6597	4	38	inclusive	inclusive	ADJ
ejsice-6597	4	39	of	of	ADP
ejsice-6597	4	40	the	the	DET
ejsice-6597	4	41	living	live	VERB
ejsice-6597	4	42	and	and	CCONJ
ejsice-6597	4	43	physical	physical	ADJ
ejsice-6597	4	44	world	world	NOUN
ejsice-6597	4	45	,	,	PUNCT
ejsice-6597	4	46	with	with	ADP
ejsice-6597	4	47	a	a	DET
ejsice-6597	4	48	longer	long	ADJ
ejsice-6597	4	49	time	time	NOUN
ejsice-6597	4	50	horizon	horizon	NOUN
ejsice-6597	4	51	,	,	PUNCT
ejsice-6597	4	52	and	and	CCONJ
ejsice-6597	4	53	a	a	DET
ejsice-6597	4	54	centrality	centrality	NOUN
ejsice-6597	4	55	of	of	ADP
ejsice-6597	4	56	external	external	ADJ
ejsice-6597	4	57	factors	factor	NOUN
ejsice-6597	4	58	.	.	PUNCT
ejsice-6597	5	1	environmental	environmental	ADJ
ejsice-6597	5	2	accounting	accounting	NOUN
ejsice-6597	5	3	is	be	AUX
ejsice-6597	5	4	a	a	DET
ejsice-6597	5	5	more	more	ADV
ejsice-6597	5	6	commonly	commonly	ADV
ejsice-6597	5	7	used	use	VERB
ejsice-6597	5	8	synonym	synonym	NOUN
ejsice-6597	5	9	for	for	ADP
ejsice-6597	5	10	ecological	ecological	ADJ
ejsice-6597	5	11	accounting	accounting	NOUN
ejsice-6597	5	12	,	,	PUNCT
ejsice-6597	5	13	though	though	SCONJ
ejsice-6597	5	14	this	this	DET
ejsice-6597	5	15	term	term	NOUN
ejsice-6597	5	16	is	be	AUX
ejsice-6597	5	17	distinct	distinct	ADJ
ejsice-6597	5	18	and	and	CCONJ
ejsice-6597	5	19	does	do	AUX
ejsice-6597	5	20	not	not	PART
ejsice-6597	5	21	cover	cover	VERB
ejsice-6597	5	22	many	many	ADJ
ejsice-6597	5	23	of	of	ADP
ejsice-6597	5	24	the	the	DET
ejsice-6597	5	25	ecological	ecological	ADJ
ejsice-6597	5	26	challenges	challenge	NOUN
ejsice-6597	5	27	.	.	PUNCT
ejsice-6597	6	1	in	in	ADP
ejsice-6597	6	2	terms	term	NOUN
ejsice-6597	6	3	of	of	ADP
ejsice-6597	6	4	corporate	corporate	ADJ
ejsice-6597	6	5	governance	governance	NOUN
ejsice-6597	6	6	,	,	PUNCT
ejsice-6597	6	7	the	the	DET
ejsice-6597	6	8	board	board	NOUN
ejsice-6597	6	9	of	of	ADP
ejsice-6597	6	10	directors	director	NOUN
ejsice-6597	6	11	(	(	PUNCT
ejsice-6597	6	12	bods	bod	NOUN
ejsice-6597	6	13	)	)	PUNCT
ejsice-6597	6	14	is	be	AUX
ejsice-6597	6	15	the	the	DET
ejsice-6597	6	16	main	main	ADJ
ejsice-6597	6	17	responsible	responsible	ADJ
ejsice-6597	6	18	structure	structure	NOUN
ejsice-6597	6	19	in	in	ADP
ejsice-6597	6	20	meeting	meet	VERB
ejsice-6597	6	21	and	and	CCONJ
ejsice-6597	6	22	safeguarding	safeguard	VERB
ejsice-6597	6	23	both	both	CCONJ
ejsice-6597	6	24	shareholders	shareholder	NOUN
ejsice-6597	6	25	and	and	CCONJ
ejsice-6597	6	26	stakeholders	stakeholder	NOUN
ejsice-6597	6	27	’	'	PUNCT
ejsice-6597	6	28	interests	interest	NOUN
ejsice-6597	6	29	.	.	PUNCT
ejsice-6597	7	1	integrated	integrate	VERB
ejsice-6597	7	2	reporting	reporting	NOUN
ejsice-6597	7	3	’s	’s	PART
ejsice-6597	7	4	primary	primary	ADJ
ejsice-6597	7	5	aim	aim	NOUN
ejsice-6597	7	6	is	be	AUX
ejsice-6597	7	7	to	to	PART
ejsice-6597	7	8	improve	improve	VERB
ejsice-6597	7	9	information	information	NOUN
ejsice-6597	7	10	quality	quality	NOUN
ejsice-6597	7	11	provided	provide	VERB
ejsice-6597	7	12	to	to	ADP
ejsice-6597	7	13	shareholders	shareholder	NOUN
ejsice-6597	7	14	while	while	SCONJ
ejsice-6597	7	15	responding	respond	VERB
ejsice-6597	7	16	to	to	ADP
ejsice-6597	7	17	stakeholders	stakeholder	NOUN
ejsice-6597	7	18	’	'	PUNCT
ejsice-6597	7	19	interests	interest	NOUN
ejsice-6597	7	20	and	and	CCONJ
ejsice-6597	7	21	needs	need	NOUN
ejsice-6597	7	22	.	.	PUNCT
ejsice-6597	8	1	using	use	VERB
ejsice-6597	8	2	lenses	lense	NOUN
ejsice-6597	8	3	of	of	ADP
ejsice-6597	8	4	stakeholder	stakeholder	NOUN
ejsice-6597	8	5	theory	theory	NOUN
ejsice-6597	8	6	,	,	PUNCT
ejsice-6597	8	7	this	this	DET
ejsice-6597	8	8	study	study	NOUN
ejsice-6597	8	9	explores	explore	VERB
ejsice-6597	8	10	the	the	DET
ejsice-6597	8	11	relationship	relationship	NOUN
ejsice-6597	8	12	between	between	ADP
ejsice-6597	8	13	board	board	NOUN
ejsice-6597	8	14	of	of	ADP
ejsice-6597	8	15	directors	director	NOUN
ejsice-6597	8	16	’	’	PART
ejsice-6597	8	17	characteristics	characteristic	NOUN
ejsice-6597	8	18	as	as	ADP
ejsice-6597	8	19	size	size	NOUN
ejsice-6597	8	20	,	,	PUNCT
ejsice-6597	8	21	gender	gender	NOUN
ejsice-6597	8	22	diversity	diversity	NOUN
ejsice-6597	8	23	,	,	PUNCT
ejsice-6597	8	24	return	return	VERB
ejsice-6597	8	25	on	on	ADP
ejsice-6597	8	26	decommissioning	decommission	VERB
ejsice-6597	8	27	asset	asset	NOUN
ejsice-6597	8	28	,	,	PUNCT
ejsice-6597	8	29	outside	outside	ADJ
ejsice-6597	8	30	directors	director	NOUN
ejsice-6597	8	31	,	,	PUNCT
ejsice-6597	8	32	number	number	NOUN
ejsice-6597	8	33	of	of	ADP
ejsice-6597	8	34	executive	executive	ADJ
ejsice-6597	8	35	committee	committee	NOUN
ejsice-6597	8	36	and	and	CCONJ
ejsice-6597	8	37	,	,	PUNCT
ejsice-6597	8	38	using	use	VERB
ejsice-6597	8	39	a	a	DET
ejsice-6597	8	40	self	self	NOUN
ejsice-6597	8	41	-	-	PUNCT
ejsice-6597	8	42	constructed	construct	VERB
ejsice-6597	8	43	performance	performance	NOUN
ejsice-6597	8	44	disclosure	disclosure	NOUN
ejsice-6597	8	45	index	index	NOUN
ejsice-6597	8	46	.	.	PUNCT
ejsice-6597	9	1	applying	apply	VERB
ejsice-6597	9	2	a	a	DET
ejsice-6597	9	3	content	content	NOUN
ejsice-6597	9	4	analysis	analysis	NOUN
ejsice-6597	9	5	method	method	NOUN
ejsice-6597	9	6	,	,	PUNCT
ejsice-6597	9	7	data	datum	NOUN
ejsice-6597	9	8	were	be	AUX
ejsice-6597	9	9	collected	collect	VERB
ejsice-6597	9	10	from	from	ADP
ejsice-6597	9	11	integrated	integrate	VERB
ejsice-6597	9	12	reports	report	NOUN
ejsice-6597	9	13	to	to	PART
ejsice-6597	9	14	determine	determine	VERB
ejsice-6597	9	15	the	the	DET
ejsice-6597	9	16	self	self	NOUN
ejsice-6597	9	17	-	-	PUNCT
ejsice-6597	9	18	constructed	construct	VERB
ejsice-6597	9	19	disclosure	disclosure	NOUN
ejsice-6597	9	20	index	index	NOUN
ejsice-6597	9	21	.	.	PUNCT
ejsice-6597	10	1	through	through	ADP
ejsice-6597	10	2	quantitative	quantitative	ADJ
ejsice-6597	10	3	analysis	analysis	NOUN
ejsice-6597	10	4	,	,	PUNCT
ejsice-6597	10	5	we	we	PRON
ejsice-6597	10	6	analyzed	analyze	VERB
ejsice-6597	10	7	which	which	DET
ejsice-6597	10	8	bods	bod	NOUN
ejsice-6597	10	9	’	'	PUNCT
ejsice-6597	10	10	characteristics	characteristic	NOUN
ejsice-6597	10	11	are	be	AUX
ejsice-6597	10	12	correlated	correlate	VERB
ejsice-6597	10	13	to	to	ADP
ejsice-6597	10	14	disclosure	disclosure	NOUN
ejsice-6597	10	15	index	index	NOUN
ejsice-6597	10	16	.	.	PUNCT
ejsice-6597	11	1	the	the	DET
ejsice-6597	11	2	analyzed	analyze	VERB
ejsice-6597	11	3	sample	sample	NOUN
ejsice-6597	11	4	was	be	AUX
ejsice-6597	11	5	formed	form	VERB
ejsice-6597	11	6	of	of	ADP
ejsice-6597	11	7	100	100	NUM
ejsice-6597	11	8	integrated	integrate	VERB
ejsice-6597	11	9	reports	report	NOUN
ejsice-6597	11	10	produced	produce	VERB
ejsice-6597	11	11	by	by	ADP
ejsice-6597	11	12	27	27	NUM
ejsice-6597	11	13	european	european	ADJ
ejsice-6597	11	14	members	member	NOUN
ejsice-6597	11	15	states	state	NOUN
ejsice-6597	11	16	,	,	PUNCT
ejsice-6597	11	17	published	publish	VERB
ejsice-6597	11	18	on	on	ADP
ejsice-6597	11	19	the	the	DET
ejsice-6597	11	20	website	website	NOUN
ejsice-6597	11	21	for	for	ADP
ejsice-6597	11	22	the	the	DET
ejsice-6597	11	23	period	period	NOUN
ejsice-6597	11	24	2016–2020	2016–2020	NUM
ejsice-6597	11	25	.	.	PUNCT
ejsice-6597	12	1	the	the	DET
ejsice-6597	12	2	current	current	ADJ
ejsice-6597	12	3	study	study	NOUN
ejsice-6597	12	4	contributes	contribute	VERB
ejsice-6597	12	5	to	to	ADP
ejsice-6597	12	6	existing	exist	VERB
ejsice-6597	12	7	knowledge	knowledge	NOUN
ejsice-6597	12	8	by	by	ADP
ejsice-6597	12	9	exploring	explore	VERB
ejsice-6597	12	10	the	the	DET
ejsice-6597	12	11	voluntary	voluntary	ADJ
ejsice-6597	12	12	adoption	adoption	NOUN
ejsice-6597	12	13	of	of	ADP
ejsice-6597	12	14	integrated	integrated	ADJ
ejsice-6597	12	15	reporting	reporting	NOUN
ejsice-6597	12	16	using	use	VERB
ejsice-6597	12	17	quantitative	quantitative	ADJ
ejsice-6597	12	18	analysis	analysis	NOUN
ejsice-6597	12	19	and	and	CCONJ
ejsice-6597	12	20	focusing	focus	VERB
ejsice-6597	12	21	on	on	ADP
ejsice-6597	12	22	the	the	DET
ejsice-6597	12	23	european	european	ADJ
ejsice-6597	12	24	context	context	NOUN
ejsice-6597	12	25	.	.	PUNCT
ejsice-6597	13	1	the	the	DET
ejsice-6597	13	2	obtained	obtain	VERB
ejsice-6597	13	3	results	result	NOUN
ejsice-6597	13	4	highlight	highlight	VERB
ejsice-6597	13	5	that	that	SCONJ
ejsice-6597	13	6	integrated	integrated	ADJ
ejsice-6597	13	7	report	report	NOUN
ejsice-6597	13	8	alignment	alignment	NOUN
ejsice-6597	13	9	levels	level	NOUN
ejsice-6597	13	10	is	be	AUX
ejsice-6597	13	11	directly	directly	ADV
ejsice-6597	13	12	correlated	correlate	VERB
ejsice-6597	13	13	with	with	ADP
ejsice-6597	13	14	the	the	DET
ejsice-6597	13	15	proportion	proportion	NOUN
ejsice-6597	13	16	of	of	ADP
ejsice-6597	13	17	outside	outside	ADJ
ejsice-6597	13	18	directors	director	NOUN
ejsice-6597	13	19	on	on	ADP
ejsice-6597	13	20	the	the	DET
ejsice-6597	13	21	board	board	NOUN
ejsice-6597	13	22	and	and	CCONJ
ejsice-6597	13	23	return	return	VERB
ejsice-6597	13	24	on	on	ADP
ejsice-6597	13	25	decommissioning	decommission	VERB
ejsice-6597	13	26	asset	asset	NOUN
ejsice-6597	13	27	.	.	PUNCT
ejsice-6597	14	1	keywords	keyword	NOUN
ejsice-6597	14	2	:	:	PUNCT
ejsice-6597	14	3	accounting	accounting	NOUN
ejsice-6597	14	4	;	;	PUNCT
ejsice-6597	14	5	corporate	corporate	ADJ
ejsice-6597	14	6	governance	governance	NOUN
ejsice-6597	14	7	;	;	PUNCT
ejsice-6597	14	8	ecological	ecological	ADJ
ejsice-6597	14	9	;	;	PUNCT
ejsice-6597	14	10	environmental	environmental	ADJ
ejsice-6597	14	11	;	;	PUNCT
ejsice-6597	14	12	integrated	integrated	ADJ
ejsice-6597	14	13	reporting	reporting	NOUN
ejsice-6597	14	14	;	;	PUNCT
ejsice-6597	14	15	sustainable	sustainable	ADJ
ejsice-6597	14	16	development	development	NOUN
ejsice-6597	14	17	1	1	NUM
ejsice-6597	14	18	.	.	PUNCT
ejsice-6597	15	1	introduction	introduction	NOUN
ejsice-6597	15	2	this	this	DET
ejsice-6597	15	3	research	research	NOUN
ejsice-6597	15	4	sets	set	VERB
ejsice-6597	15	5	out	out	ADP
ejsice-6597	15	6	to	to	PART
ejsice-6597	15	7	explore	explore	VERB
ejsice-6597	15	8	how	how	SCONJ
ejsice-6597	15	9	far	far	ADV
ejsice-6597	15	10	ecological	ecological	ADJ
ejsice-6597	15	11	management	management	NOUN
ejsice-6597	15	12	accounting	accounting	NOUN
ejsice-6597	15	13	;	;	PUNCT
ejsice-6597	15	14	the	the	DET
ejsice-6597	15	15	business	business	NOUN
ejsice-6597	15	16	community	community	NOUN
ejsice-6597	15	17	over	over	ADP
ejsice-6597	15	18	the	the	DET
ejsice-6597	15	19	last	last	ADJ
ejsice-6597	15	20	two	two	NUM
ejsice-6597	15	21	decades	decade	NOUN
ejsice-6597	15	22	has	have	AUX
ejsice-6597	15	23	developed	develop	VERB
ejsice-6597	15	24	an	an	DET
ejsice-6597	15	25	interest	interest	NOUN
ejsice-6597	15	26	in	in	ADP
ejsice-6597	15	27	external	external	ADJ
ejsice-6597	15	28	factors	factor	NOUN
ejsice-6597	15	29	,	,	PUNCT
ejsice-6597	15	30	broadly	broadly	ADV
ejsice-6597	15	31	termed	term	VERB
ejsice-6597	15	32	as	as	ADP
ejsice-6597	15	33	social	social	ADJ
ejsice-6597	15	34	and	and	CCONJ
ejsice-6597	15	35	environmental	environmental	ADJ
ejsice-6597	15	36	concerns	concern	NOUN
ejsice-6597	15	37	(	(	PUNCT
ejsice-6597	15	38	van	van	PROPN
ejsice-6597	15	39	der	der	NOUN
ejsice-6597	15	40	stede	stede	NOUN
ejsice-6597	15	41	,	,	PUNCT
ejsice-6597	15	42	2012	2012	NUM
ejsice-6597	15	43	,	,	PUNCT
ejsice-6597	15	44	2015	2015	NUM
ejsice-6597	15	45	)	)	PUNCT
ejsice-6597	15	46	.	.	PUNCT
ejsice-6597	16	1	the	the	DET
ejsice-6597	16	2	development	development	NOUN
ejsice-6597	16	3	of	of	ADP
ejsice-6597	16	4	frameworks	framework	NOUN
ejsice-6597	16	5	such	such	ADJ
ejsice-6597	16	6	as	as	ADP
ejsice-6597	16	7	integrated	integrated	ADJ
ejsice-6597	16	8	reporting	reporting	NOUN
ejsice-6597	16	9	and	and	CCONJ
ejsice-6597	16	10	narrative	narrative	NOUN
ejsice-6597	16	11	reporting	reporting	NOUN
ejsice-6597	16	12	guidelines	guideline	NOUN
ejsice-6597	16	13	have	have	AUX
ejsice-6597	16	14	increased	increase	VERB
ejsice-6597	16	15	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	16	16	european	european	PROPN
ejsice-6597	16	17	journal	journal	PROPN
ejsice-6597	16	18	of	of	ADP
ejsice-6597	16	19	social	social	ADJ
ejsice-6597	16	20	impact	impact	NOUN
ejsice-6597	16	21	and	and	CCONJ
ejsice-6597	16	22	circular	circular	ADJ
ejsice-6597	16	23	economy	economy	NOUN
ejsice-6597	16	24	issn	issn	NOUN
ejsice-6597	16	25	:	:	PUNCT
ejsice-6597	16	26	2704	2704	NUM
ejsice-6597	16	27	-	-	SYM
ejsice-6597	16	28	9906	9906	NUM
ejsice-6597	16	29	doi	doi	NOUN
ejsice-6597	16	30	:	:	PUNCT
ejsice-6597	16	31	10.13135/2704	10.13135/2704	NUM
ejsice-6597	16	32	-	-	SYM
ejsice-6597	16	33	9906/6597	9906/6597	NUM
ejsice-6597	16	34	published	publish	VERB
ejsice-6597	16	35	by	by	ADP
ejsice-6597	16	36	university	university	PROPN
ejsice-6597	16	37	of	of	ADP
ejsice-6597	16	38	turin	turin	PROPN
ejsice-6597	16	39	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	16	40	ejsice	ejsice	PROPN
ejsice-6597	16	41	content	content	NOUN
ejsice-6597	16	42	is	be	AUX
ejsice-6597	16	43	licensed	license	VERB
ejsice-6597	16	44	under	under	ADP
ejsice-6597	16	45	a	a	DET
ejsice-6597	16	46	creative	creative	ADJ
ejsice-6597	16	47	commons	common	NOUN
ejsice-6597	16	48	attribution	attribution	NOUN
ejsice-6597	16	49	4.0	4.0	NUM
ejsice-6597	16	50	international	international	ADJ
ejsice-6597	16	51	license	license	NOUN
ejsice-6597	16	52	28	28	NUM
ejsice-6597	16	53	the	the	DET
ejsice-6597	16	54	reporting	reporting	NOUN
ejsice-6597	16	55	on	on	ADP
ejsice-6597	16	56	and	and	CCONJ
ejsice-6597	16	57	accountability	accountability	NOUN
ejsice-6597	16	58	of	of	ADP
ejsice-6597	16	59	organizations	organization	NOUN
ejsice-6597	16	60	to	to	ADP
ejsice-6597	16	61	these	these	DET
ejsice-6597	16	62	issues	issue	NOUN
ejsice-6597	16	63	(	(	PUNCT
ejsice-6597	16	64	umar	umar	PROPN
ejsice-6597	16	65	et	et	PROPN
ejsice-6597	16	66	al	al	PROPN
ejsice-6597	16	67	.	.	PROPN
ejsice-6597	16	68	2020	2020	NUM
ejsice-6597	16	69	)	)	PUNCT
ejsice-6597	16	70	.	.	PUNCT
ejsice-6597	17	1	this	this	DET
ejsice-6597	17	2	paper	paper	NOUN
ejsice-6597	17	3	is	be	AUX
ejsice-6597	17	4	exploring	explore	VERB
ejsice-6597	17	5	how	how	SCONJ
ejsice-6597	17	6	far	far	ADV
ejsice-6597	17	7	this	this	DET
ejsice-6597	17	8	move	move	NOUN
ejsice-6597	17	9	has	have	AUX
ejsice-6597	17	10	developed	develop	VERB
ejsice-6597	17	11	in	in	ADP
ejsice-6597	17	12	terms	term	NOUN
ejsice-6597	17	13	of	of	ADP
ejsice-6597	17	14	ecological	ecological	ADJ
ejsice-6597	17	15	management	management	NOUN
ejsice-6597	17	16	accounting	account	VERB
ejsice-6597	17	17	over	over	ADP
ejsice-6597	17	18	the	the	DET
ejsice-6597	17	19	last	last	ADJ
ejsice-6597	17	20	two	two	NUM
ejsice-6597	17	21	decades	decade	NOUN
ejsice-6597	17	22	.	.	PUNCT
ejsice-6597	18	1	this	this	DET
ejsice-6597	18	2	work	work	NOUN
ejsice-6597	18	3	starts	start	VERB
ejsice-6597	18	4	with	with	ADP
ejsice-6597	18	5	a	a	DET
ejsice-6597	18	6	challenge	challenge	NOUN
ejsice-6597	18	7	to	to	ADP
ejsice-6597	18	8	the	the	DET
ejsice-6597	18	9	concept	concept	NOUN
ejsice-6597	18	10	of	of	ADP
ejsice-6597	18	11	environmentally	environmentally	ADV
ejsice-6597	18	12	concerned	concerned	ADJ
ejsice-6597	18	13	businesses	business	NOUN
ejsice-6597	18	14	,	,	PUNCT
ejsice-6597	18	15	drawing	draw	VERB
ejsice-6597	18	16	a	a	DET
ejsice-6597	18	17	wider	wide	ADJ
ejsice-6597	18	18	ecological	ecological	ADJ
ejsice-6597	18	19	view	view	NOUN
ejsice-6597	18	20	of	of	ADP
ejsice-6597	18	21	the	the	DET
ejsice-6597	18	22	issues	issue	NOUN
ejsice-6597	18	23	and	and	CCONJ
ejsice-6597	18	24	business	business	NOUN
ejsice-6597	18	25	concerns	concern	NOUN
ejsice-6597	18	26	(	(	PUNCT
ejsice-6597	18	27	corvo	corvo	PROPN
ejsice-6597	18	28	et	et	PROPN
ejsice-6597	18	29	al	al	PROPN
ejsice-6597	18	30	.	.	PROPN
ejsice-6597	18	31	2021	2021	NUM
ejsice-6597	18	32	)	)	PUNCT
ejsice-6597	18	33	.	.	PUNCT
ejsice-6597	19	1	in	in	ADP
ejsice-6597	19	2	doing	do	VERB
ejsice-6597	19	3	so	so	ADV
ejsice-6597	19	4	,	,	PUNCT
ejsice-6597	19	5	one	one	NUM
ejsice-6597	19	6	central	central	ADJ
ejsice-6597	19	7	issue	issue	NOUN
ejsice-6597	19	8	is	be	AUX
ejsice-6597	19	9	whether	whether	SCONJ
ejsice-6597	19	10	the	the	DET
ejsice-6597	19	11	business	business	NOUN
ejsice-6597	19	12	community	community	NOUN
ejsice-6597	19	13	can	can	AUX
ejsice-6597	19	14	carry	carry	VERB
ejsice-6597	19	15	on	on	ADP
ejsice-6597	19	16	with	with	ADP
ejsice-6597	19	17	small	small	ADJ
ejsice-6597	19	18	changes	change	NOUN
ejsice-6597	19	19	and	and	CCONJ
ejsice-6597	19	20	become	become	VERB
ejsice-6597	19	21	ecological	ecological	ADJ
ejsice-6597	19	22	enterprises	enterprise	NOUN
ejsice-6597	19	23	,	,	PUNCT
ejsice-6597	19	24	or	or	CCONJ
ejsice-6597	19	25	whether	whether	SCONJ
ejsice-6597	19	26	this	this	PRON
ejsice-6597	19	27	requires	require	VERB
ejsice-6597	19	28	a	a	DET
ejsice-6597	19	29	significant	significant	ADJ
ejsice-6597	19	30	and	and	CCONJ
ejsice-6597	19	31	fundamental	fundamental	ADJ
ejsice-6597	19	32	change	change	NOUN
ejsice-6597	19	33	in	in	ADP
ejsice-6597	19	34	organizations	organization	NOUN
ejsice-6597	19	35	to	to	PART
ejsice-6597	19	36	shift	shift	VERB
ejsice-6597	19	37	the	the	DET
ejsice-6597	19	38	focus	focus	NOUN
ejsice-6597	19	39	to	to	PART
ejsice-6597	19	40	achieve	achieve	VERB
ejsice-6597	19	41	a	a	DET
ejsice-6597	19	42	more	more	ADV
ejsice-6597	19	43	ecological	ecological	ADJ
ejsice-6597	19	44	balance	balance	NOUN
ejsice-6597	19	45	(	(	PUNCT
ejsice-6597	19	46	alexis	alexis	PROPN
ejsice-6597	19	47	2017	2017	NUM
ejsice-6597	19	48	)	)	PUNCT
ejsice-6597	19	49	.	.	PUNCT
ejsice-6597	20	1	this	this	PRON
ejsice-6597	20	2	can	can	AUX
ejsice-6597	20	3	be	be	AUX
ejsice-6597	20	4	seen	see	VERB
ejsice-6597	20	5	as	as	ADP
ejsice-6597	20	6	a	a	DET
ejsice-6597	20	7	move	move	NOUN
ejsice-6597	20	8	towards	towards	ADP
ejsice-6597	20	9	relationships	relationship	NOUN
ejsice-6597	20	10	and	and	CCONJ
ejsice-6597	20	11	away	away	ADV
ejsice-6597	20	12	from	from	ADP
ejsice-6597	20	13	the	the	DET
ejsice-6597	20	14	discrete	discrete	ADJ
ejsice-6597	20	15	object	object	NOUN
ejsice-6597	20	16	system	system	NOUN
ejsice-6597	20	17	that	that	PRON
ejsice-6597	20	18	underpins	underpin	VERB
ejsice-6597	20	19	much	much	ADJ
ejsice-6597	20	20	of	of	ADP
ejsice-6597	20	21	accounting	accounting	NOUN
ejsice-6597	20	22	theory	theory	NOUN
ejsice-6597	20	23	.	.	PUNCT
ejsice-6597	21	1	more	more	ADV
ejsice-6597	21	2	recently	recently	ADV
ejsice-6597	21	3	there	there	PRON
ejsice-6597	21	4	have	have	AUX
ejsice-6597	21	5	been	be	AUX
ejsice-6597	21	6	additions	addition	NOUN
ejsice-6597	21	7	to	to	ADP
ejsice-6597	21	8	this	this	DET
ejsice-6597	21	9	discussion	discussion	NOUN
ejsice-6597	21	10	with	with	ADP
ejsice-6597	21	11	a	a	DET
ejsice-6597	21	12	subsequent	subsequent	ADJ
ejsice-6597	21	13	call	call	NOUN
ejsice-6597	21	14	as	as	ADP
ejsice-6597	21	15	to	to	ADP
ejsice-6597	21	16	the	the	DET
ejsice-6597	21	17	current	current	ADJ
ejsice-6597	21	18	state	state	NOUN
ejsice-6597	21	19	of	of	ADP
ejsice-6597	21	20	affairs	affair	NOUN
ejsice-6597	21	21	with	with	ADP
ejsice-6597	21	22	sustainability	sustainability	NOUN
ejsice-6597	21	23	,	,	PUNCT
ejsice-6597	21	24	and	and	CCONJ
ejsice-6597	21	25	the	the	DET
ejsice-6597	21	26	macro	macro	ADJ
ejsice-6597	21	27	picture	picture	NOUN
ejsice-6597	21	28	of	of	ADP
ejsice-6597	21	29	ecological	ecological	ADJ
ejsice-6597	21	30	catastrophe	catastrophe	NOUN
ejsice-6597	21	31	that	that	PRON
ejsice-6597	21	32	may	may	AUX
ejsice-6597	21	33	be	be	AUX
ejsice-6597	21	34	around	around	ADP
ejsice-6597	21	35	the	the	DET
ejsice-6597	21	36	corner	corner	NOUN
ejsice-6597	21	37	.	.	PUNCT
ejsice-6597	22	1	the	the	DET
ejsice-6597	22	2	prevailing	prevail	VERB
ejsice-6597	22	3	notion	notion	NOUN
ejsice-6597	22	4	is	be	AUX
ejsice-6597	22	5	that	that	SCONJ
ejsice-6597	22	6	businesses	business	NOUN
ejsice-6597	22	7	have	have	AUX
ejsice-6597	22	8	argued	argue	VERB
ejsice-6597	22	9	all	all	PRON
ejsice-6597	22	10	is	be	AUX
ejsice-6597	22	11	fine	fine	ADJ
ejsice-6597	22	12	and	and	CCONJ
ejsice-6597	22	13	,	,	PUNCT
ejsice-6597	22	14	that	that	SCONJ
ejsice-6597	22	15	under	under	ADP
ejsice-6597	22	16	the	the	DET
ejsice-6597	22	17	term	term	NOUN
ejsice-6597	22	18	‘	'	PUNCT
ejsice-6597	22	19	sustainable	sustainable	ADJ
ejsice-6597	22	20	business	business	NOUN
ejsice-6597	22	21	’	'	PUNCT
ejsice-6597	22	22	,	,	PUNCT
ejsice-6597	22	23	they	they	PRON
ejsice-6597	22	24	are	be	AUX
ejsice-6597	22	25	tackling	tackle	VERB
ejsice-6597	22	26	environmental	environmental	ADJ
ejsice-6597	22	27	concerns	concern	NOUN
ejsice-6597	22	28	(	(	PUNCT
ejsice-6597	22	29	biancone	biancone	NOUN
ejsice-6597	22	30	et	et	PROPN
ejsice-6597	22	31	al	al	PROPN
ejsice-6597	22	32	.	.	PROPN
ejsice-6597	22	33	2020	2020	NUM
ejsice-6597	22	34	)	)	PUNCT
ejsice-6597	22	35	.	.	PUNCT
ejsice-6597	23	1	this	this	DET
ejsice-6597	23	2	argument	argument	NOUN
ejsice-6597	23	3	can	can	AUX
ejsice-6597	23	4	be	be	AUX
ejsice-6597	23	5	developed	develop	VERB
ejsice-6597	23	6	,	,	PUNCT
ejsice-6597	23	7	and	and	CCONJ
ejsice-6597	23	8	several	several	ADJ
ejsice-6597	23	9	models	model	NOUN
ejsice-6597	23	10	used	use	VERB
ejsice-6597	23	11	to	to	PART
ejsice-6597	23	12	explore	explore	VERB
ejsice-6597	23	13	the	the	DET
ejsice-6597	23	14	permutations	permutation	NOUN
ejsice-6597	23	15	.	.	PUNCT
ejsice-6597	24	1	there	there	PRON
ejsice-6597	24	2	are	be	VERB
ejsice-6597	24	3	some	some	DET
ejsice-6597	24	4	different	different	ADJ
ejsice-6597	24	5	ways	way	NOUN
ejsice-6597	24	6	that	that	PRON
ejsice-6597	24	7	the	the	DET
ejsice-6597	24	8	environmental	environmental	ADJ
ejsice-6597	24	9	issues	issue	NOUN
ejsice-6597	24	10	can	can	AUX
ejsice-6597	24	11	be	be	AUX
ejsice-6597	24	12	resolved	resolve	VERB
ejsice-6597	24	13	.	.	PUNCT
ejsice-6597	25	1	so	so	ADV
ejsice-6597	25	2	,	,	PUNCT
ejsice-6597	25	3	an	an	DET
ejsice-6597	25	4	important	important	ADJ
ejsice-6597	25	5	sub	sub	NOUN
ejsice-6597	25	6	-	-	NOUN
ejsice-6597	25	7	question	question	NOUN
ejsice-6597	25	8	is	be	AUX
ejsice-6597	25	9	how	how	SCONJ
ejsice-6597	25	10	these	these	PRON
ejsice-6597	25	11	do	do	VERB
ejsice-6597	25	12	(	(	PUNCT
ejsice-6597	25	13	or	or	CCONJ
ejsice-6597	25	14	do	do	AUX
ejsice-6597	25	15	not	not	PART
ejsice-6597	25	16	)	)	PUNCT
ejsice-6597	25	17	cross	cross	VERB
ejsice-6597	25	18	into	into	ADP
ejsice-6597	25	19	the	the	DET
ejsice-6597	25	20	boundary	boundary	NOUN
ejsice-6597	25	21	of	of	ADP
ejsice-6597	25	22	what	what	PRON
ejsice-6597	25	23	can	can	AUX
ejsice-6597	25	24	be	be	AUX
ejsice-6597	25	25	defined	define	VERB
ejsice-6597	25	26	as	as	ADP
ejsice-6597	25	27	ecological	ecological	ADJ
ejsice-6597	25	28	accounting	accounting	NOUN
ejsice-6597	25	29	?	?	PUNCT
ejsice-6597	26	1	in	in	ADP
ejsice-6597	26	2	the	the	DET
ejsice-6597	26	3	end	end	NOUN
ejsice-6597	26	4	,	,	PUNCT
ejsice-6597	26	5	is	be	AUX
ejsice-6597	26	6	this	this	PRON
ejsice-6597	26	7	a	a	DET
ejsice-6597	26	8	reflection	reflection	NOUN
ejsice-6597	26	9	on	on	ADP
ejsice-6597	26	10	a	a	DET
ejsice-6597	26	11	business	business	NOUN
ejsice-6597	26	12	and	and	CCONJ
ejsice-6597	26	13	whether	whether	SCONJ
ejsice-6597	26	14	becoming	become	VERB
ejsice-6597	26	15	more	more	ADV
ejsice-6597	26	16	environmental	environmental	ADJ
ejsice-6597	26	17	and	and	CCONJ
ejsice-6597	26	18	sustainable	sustainable	ADJ
ejsice-6597	26	19	is	be	AUX
ejsice-6597	26	20	leading	lead	VERB
ejsice-6597	26	21	to	to	ADP
ejsice-6597	26	22	an	an	DET
ejsice-6597	26	23	ecological	ecological	ADJ
ejsice-6597	26	24	business	business	NOUN
ejsice-6597	26	25	model	model	NOUN
ejsice-6597	26	26	and	and	CCONJ
ejsice-6597	26	27	or	or	CCONJ
ejsice-6597	26	28	is	be	AUX
ejsice-6597	26	29	this	this	PRON
ejsice-6597	26	30	something	something	PRON
ejsice-6597	26	31	else	else	ADV
ejsice-6597	26	32	?	?	PUNCT
ejsice-6597	27	1	this	this	DET
ejsice-6597	27	2	paper	paper	NOUN
ejsice-6597	27	3	is	be	AUX
ejsice-6597	27	4	,	,	PUNCT
ejsice-6597	27	5	in	in	ADP
ejsice-6597	27	6	effect	effect	NOUN
ejsice-6597	27	7	,	,	PUNCT
ejsice-6597	27	8	updating	update	VERB
ejsice-6597	27	9	this	this	DET
ejsice-6597	27	10	discussion	discussion	NOUN
ejsice-6597	27	11	to	to	PART
ejsice-6597	27	12	explore	explore	VERB
ejsice-6597	27	13	how	how	SCONJ
ejsice-6597	27	14	far	far	ADV
ejsice-6597	27	15	the	the	DET
ejsice-6597	27	16	notion	notion	NOUN
ejsice-6597	27	17	of	of	ADP
ejsice-6597	27	18	ecological	ecological	ADJ
ejsice-6597	27	19	management	management	NOUN
ejsice-6597	27	20	accounting	accounting	NOUN
ejsice-6597	27	21	has	have	AUX
ejsice-6597	27	22	come	come	VERB
ejsice-6597	27	23	over	over	ADP
ejsice-6597	27	24	the	the	DET
ejsice-6597	27	25	last	last	ADJ
ejsice-6597	27	26	twenty	twenty	NUM
ejsice-6597	27	27	years	year	NOUN
ejsice-6597	27	28	(	(	PUNCT
ejsice-6597	27	29	birnberg	birnberg	PROPN
ejsice-6597	27	30	2000	2000	NUM
ejsice-6597	27	31	)	)	PUNCT
ejsice-6597	27	32	.	.	PUNCT
ejsice-6597	28	1	it	it	PRON
ejsice-6597	28	2	is	be	AUX
ejsice-6597	28	3	important	important	ADJ
ejsice-6597	28	4	to	to	PART
ejsice-6597	28	5	stress	stress	VERB
ejsice-6597	28	6	that	that	SCONJ
ejsice-6597	28	7	terms	term	NOUN
ejsice-6597	28	8	such	such	ADJ
ejsice-6597	28	9	as	as	ADP
ejsice-6597	28	10	environmental	environmental	ADJ
ejsice-6597	28	11	and	and	CCONJ
ejsice-6597	28	12	sustainability	sustainability	NOUN
ejsice-6597	28	13	have	have	AUX
ejsice-6597	28	14	become	become	VERB
ejsice-6597	28	15	commonly	commonly	ADV
ejsice-6597	28	16	used	use	VERB
ejsice-6597	28	17	and	and	CCONJ
ejsice-6597	28	18	synonymous	synonymous	ADJ
ejsice-6597	28	19	in	in	ADP
ejsice-6597	28	20	the	the	DET
ejsice-6597	28	21	business	business	NOUN
ejsice-6597	28	22	community	community	NOUN
ejsice-6597	28	23	(	(	PUNCT
ejsice-6597	28	24	biancone	biancone	PROPN
ejsice-6597	28	25	et	et	PROPN
ejsice-6597	28	26	al	al	PROPN
ejsice-6597	28	27	.	.	PROPN
ejsice-6597	28	28	2018	2018	NUM
ejsice-6597	28	29	)	)	PUNCT
ejsice-6597	28	30	.	.	PUNCT
ejsice-6597	29	1	previous	previous	ADJ
ejsice-6597	29	2	discussions	discussion	NOUN
ejsice-6597	29	3	on	on	ADP
ejsice-6597	29	4	ecological	ecological	ADJ
ejsice-6597	29	5	accounting	accounting	NOUN
ejsice-6597	29	6	have	have	AUX
ejsice-6597	29	7	highlighted	highlight	VERB
ejsice-6597	29	8	the	the	DET
ejsice-6597	29	9	care	care	NOUN
ejsice-6597	29	10	that	that	PRON
ejsice-6597	29	11	must	must	AUX
ejsice-6597	29	12	be	be	AUX
ejsice-6597	29	13	taken	take	VERB
ejsice-6597	29	14	to	to	PART
ejsice-6597	29	15	ensure	ensure	VERB
ejsice-6597	29	16	these	these	DET
ejsice-6597	29	17	terms	term	NOUN
ejsice-6597	29	18	are	be	AUX
ejsice-6597	29	19	not	not	PART
ejsice-6597	29	20	conflated	conflate	VERB
ejsice-6597	29	21	in	in	ADP
ejsice-6597	29	22	and	and	CCONJ
ejsice-6597	29	23	with	with	ADP
ejsice-6597	29	24	the	the	DET
ejsice-6597	29	25	ecological	ecological	ADJ
ejsice-6597	29	26	term	term	NOUN
ejsice-6597	29	27	and	and	CCONJ
ejsice-6597	29	28	concepts	concept	NOUN
ejsice-6597	29	29	and	and	CCONJ
ejsice-6597	29	30	in	in	ADP
ejsice-6597	29	31	exploring	explore	VERB
ejsice-6597	29	32	this	this	PRON
ejsice-6597	29	33	to	to	PART
ejsice-6597	29	34	highlight	highlight	VERB
ejsice-6597	29	35	where	where	SCONJ
ejsice-6597	29	36	there	there	PRON
ejsice-6597	29	37	are	be	VERB
ejsice-6597	29	38	differences	difference	NOUN
ejsice-6597	29	39	and	and	CCONJ
ejsice-6597	29	40	how	how	SCONJ
ejsice-6597	29	41	this	this	PRON
ejsice-6597	29	42	is	be	AUX
ejsice-6597	29	43	moving	move	VERB
ejsice-6597	29	44	forward	forward	ADV
ejsice-6597	29	45	the	the	DET
ejsice-6597	29	46	discussion	discussion	NOUN
ejsice-6597	29	47	and	and	CCONJ
ejsice-6597	29	48	debate	debate	NOUN
ejsice-6597	29	49	on	on	ADP
ejsice-6597	29	50	ecological	ecological	ADJ
ejsice-6597	29	51	business	business	NOUN
ejsice-6597	29	52	(	(	PUNCT
ejsice-6597	29	53	ashraf	ashraf	PROPN
ejsice-6597	29	54	2019	2019	NUM
ejsice-6597	29	55	)	)	PUNCT
ejsice-6597	29	56	.	.	PUNCT
ejsice-6597	30	1	both	both	PRON
ejsice-6597	30	2	have	have	AUX
ejsice-6597	30	3	covered	cover	VERB
ejsice-6597	30	4	social	social	ADJ
ejsice-6597	30	5	and	and	CCONJ
ejsice-6597	30	6	environmental	environmental	ADJ
ejsice-6597	30	7	concerns	concern	NOUN
ejsice-6597	30	8	in	in	ADP
ejsice-6597	30	9	the	the	DET
ejsice-6597	30	10	accounting	accounting	NOUN
ejsice-6597	30	11	field	field	NOUN
ejsice-6597	30	12	over	over	ADP
ejsice-6597	30	13	the	the	DET
ejsice-6597	30	14	20	20	NUM
ejsice-6597	30	15	years	year	NOUN
ejsice-6597	30	16	but	but	CCONJ
ejsice-6597	30	17	to	to	ADP
ejsice-6597	30	18	what	what	DET
ejsice-6597	30	19	extent	extent	NOUN
ejsice-6597	30	20	and	and	CCONJ
ejsice-6597	30	21	specifically	specifically	ADV
ejsice-6597	30	22	can	can	AUX
ejsice-6597	30	23	this	this	PRON
ejsice-6597	30	24	be	be	AUX
ejsice-6597	30	25	connected	connect	VERB
ejsice-6597	30	26	back	back	ADV
ejsice-6597	30	27	to	to	ADP
ejsice-6597	30	28	the	the	DET
ejsice-6597	30	29	ecological	ecological	ADJ
ejsice-6597	30	30	debate	debate	NOUN
ejsice-6597	30	31	?	?	PUNCT
ejsice-6597	31	1	(	(	PUNCT
ejsice-6597	31	2	hopper	hopper	NOUN
ejsice-6597	31	3	&	&	CCONJ
ejsice-6597	31	4	bui	bui	PROPN
ejsice-6597	31	5	2016	2016	NUM
ejsice-6597	31	6	)	)	PUNCT
ejsice-6597	31	7	the	the	DET
ejsice-6597	31	8	difference	difference	NOUN
ejsice-6597	31	9	in	in	ADP
ejsice-6597	31	10	this	this	DET
ejsice-6597	31	11	work	work	NOUN
ejsice-6597	31	12	is	be	AUX
ejsice-6597	31	13	that	that	SCONJ
ejsice-6597	31	14	it	it	PRON
ejsice-6597	31	15	has	have	VERB
ejsice-6597	31	16	a	a	DET
ejsice-6597	31	17	specific	specific	ADJ
ejsice-6597	31	18	focus	focus	NOUN
ejsice-6597	31	19	on	on	ADP
ejsice-6597	31	20	one	one	NUM
ejsice-6597	31	21	topic	topic	NOUN
ejsice-6597	31	22	area	area	NOUN
ejsice-6597	31	23	,	,	PUNCT
ejsice-6597	31	24	environmental	environmental	ADJ
ejsice-6597	31	25	accounting	accounting	NOUN
ejsice-6597	31	26	.	.	PUNCT
ejsice-6597	32	1	2	2	X
ejsice-6597	32	2	.	.	X
ejsice-6597	32	3	literature	literature	NOUN
ejsice-6597	32	4	review	review	VERB
ejsice-6597	32	5	the	the	DET
ejsice-6597	32	6	activity	activity	NOUN
ejsice-6597	32	7	of	of	ADP
ejsice-6597	32	8	internal	internal	ADJ
ejsice-6597	32	9	auditors	auditor	NOUN
ejsice-6597	32	10	,	,	PUNCT
ejsice-6597	32	11	and	and	CCONJ
ejsice-6597	32	12	the	the	DET
ejsice-6597	32	13	processes	process	NOUN
ejsice-6597	32	14	and	and	CCONJ
ejsice-6597	32	15	control	control	NOUN
ejsice-6597	32	16	systems	system	NOUN
ejsice-6597	32	17	they	they	PRON
ejsice-6597	32	18	deal	deal	VERB
ejsice-6597	32	19	with	with	ADP
ejsice-6597	32	20	,	,	PUNCT
ejsice-6597	32	21	are	be	AUX
ejsice-6597	32	22	not	not	PART
ejsice-6597	32	23	predicable	predicable	ADJ
ejsice-6597	32	24	ex	ex	PRON
ejsice-6597	32	25	ante	ante	NOUN
ejsice-6597	32	26	and	and	CCONJ
ejsice-6597	32	27	are	be	AUX
ejsice-6597	32	28	depicted	depict	VERB
ejsice-6597	32	29	contingently	contingently	ADV
ejsice-6597	32	30	,	,	PUNCT
ejsice-6597	32	31	they	they	PRON
ejsice-6597	32	32	can	can	AUX
ejsice-6597	32	33	not	not	PART
ejsice-6597	32	34	rely	rely	VERB
ejsice-6597	32	35	on	on	ADP
ejsice-6597	32	36	a	a	DET
ejsice-6597	32	37	“	"	PUNCT
ejsice-6597	32	38	one	one	NUM
ejsice-6597	32	39	-	-	PUNCT
ejsice-6597	32	40	size	size	NOUN
ejsice-6597	32	41	-	-	PUNCT
ejsice-6597	32	42	fits	fit	VERB
ejsice-6597	32	43	-	-	PUNCT
ejsice-6597	32	44	all	all	PRON
ejsice-6597	32	45	”	"	PUNCT
ejsice-6597	32	46	procedure	procedure	NOUN
ejsice-6597	32	47	,	,	PUNCT
ejsice-6597	32	48	but	but	CCONJ
ejsice-6597	32	49	need	need	VERB
ejsice-6597	32	50	to	to	PART
ejsice-6597	32	51	be	be	AUX
ejsice-6597	32	52	adjusted	adjust	VERB
ejsice-6597	32	53	to	to	ADP
ejsice-6597	32	54	the	the	DET
ejsice-6597	32	55	specific	specific	ADJ
ejsice-6597	32	56	context	context	NOUN
ejsice-6597	32	57	of	of	ADP
ejsice-6597	32	58	a	a	DET
ejsice-6597	32	59	specific	specific	ADJ
ejsice-6597	32	60	firm	firm	NOUN
ejsice-6597	32	61	at	at	ADP
ejsice-6597	32	62	a	a	DET
ejsice-6597	32	63	specific	specific	ADJ
ejsice-6597	32	64	time	time	NOUN
ejsice-6597	32	65	.	.	PUNCT
ejsice-6597	33	1	that	that	PRON
ejsice-6597	33	2	said	say	VERB
ejsice-6597	33	3	,	,	PUNCT
ejsice-6597	33	4	management	management	NOUN
ejsice-6597	33	5	accounting	accounting	NOUN
ejsice-6597	33	6	as	as	ADP
ejsice-6597	33	7	a	a	DET
ejsice-6597	33	8	discipline	discipline	NOUN
ejsice-6597	33	9	is	be	AUX
ejsice-6597	33	10	able	able	ADJ
ejsice-6597	33	11	to	to	PART
ejsice-6597	33	12	identify	identify	VERB
ejsice-6597	33	13	specific	specific	ADJ
ejsice-6597	33	14	procedures	procedure	NOUN
ejsice-6597	33	15	,	,	PUNCT
ejsice-6597	33	16	which	which	PRON
ejsice-6597	33	17	can	can	AUX
ejsice-6597	33	18	better	well	ADV
ejsice-6597	33	19	match	match	VERB
ejsice-6597	33	20	specifically	specifically	ADV
ejsice-6597	33	21	defined	define	VERB
ejsice-6597	33	22	situations	situation	NOUN
ejsice-6597	33	23	in	in	ADP
ejsice-6597	33	24	which	which	PRON
ejsice-6597	33	25	the	the	DET
ejsice-6597	33	26	organization	organization	NOUN
ejsice-6597	33	27	may	may	AUX
ejsice-6597	33	28	be	be	AUX
ejsice-6597	33	29	involved	involve	VERB
ejsice-6597	33	30	(	(	PUNCT
ejsice-6597	33	31	bocken	bocken	ADJ
ejsice-6597	33	32	,	,	PUNCT
ejsice-6597	33	33	short	short	ADJ
ejsice-6597	33	34	,	,	PUNCT
ejsice-6597	33	35	rana	rana	PROPN
ejsice-6597	33	36	&	&	CCONJ
ejsice-6597	33	37	evans	evans	PROPN
ejsice-6597	33	38	2014	2014	NUM
ejsice-6597	33	39	)	)	PUNCT
ejsice-6597	33	40	.	.	PUNCT
ejsice-6597	34	1	according	accord	VERB
ejsice-6597	34	2	to	to	ADP
ejsice-6597	34	3	contingency	contingency	NOUN
ejsice-6597	34	4	theory	theory	NOUN
ejsice-6597	34	5	,	,	PUNCT
ejsice-6597	34	6	situational	situational	ADJ
ejsice-6597	34	7	factors	factor	NOUN
ejsice-6597	34	8	(	(	PUNCT
ejsice-6597	34	9	or	or	CCONJ
ejsice-6597	34	10	contingent	contingent	ADJ
ejsice-6597	34	11	or	or	CCONJ
ejsice-6597	34	12	contextual	contextual	ADJ
ejsice-6597	34	13	factors	factor	NOUN
ejsice-6597	34	14	)	)	PUNCT
ejsice-6597	34	15	influence	influence	VERB
ejsice-6597	34	16	the	the	DET
ejsice-6597	34	17	design	design	NOUN
ejsice-6597	34	18	of	of	ADP
ejsice-6597	34	19	the	the	DET
ejsice-6597	34	20	management	management	NOUN
ejsice-6597	34	21	accounting	accounting	NOUN
ejsice-6597	34	22	system	system	NOUN
ejsice-6597	34	23	,	,	PUNCT
ejsice-6597	34	24	while	while	SCONJ
ejsice-6597	34	25	organizational	organizational	ADJ
ejsice-6597	34	26	performance	performance	NOUN
ejsice-6597	34	27	and	and	CCONJ
ejsice-6597	34	28	effectiveness	effectiveness	NOUN
ejsice-6597	34	29	depend	depend	VERB
ejsice-6597	34	30	on	on	ADP
ejsice-6597	34	31	the	the	DET
ejsice-6597	34	32	quality	quality	NOUN
ejsice-6597	34	33	of	of	ADP
ejsice-6597	34	34	fit	fit	NOUN
ejsice-6597	34	35	of	of	ADP
ejsice-6597	34	36	the	the	DET
ejsice-6597	34	37	management	management	NOUN
ejsice-6597	34	38	accounting	accounting	NOUN
ejsice-6597	34	39	system	system	NOUN
ejsice-6597	34	40	,	,	PUNCT
ejsice-6597	34	41	when	when	SCONJ
ejsice-6597	34	42	designed	design	VERB
ejsice-6597	34	43	ad	ad	NOUN
ejsice-6597	34	44	hoc	hoc	X
ejsice-6597	34	45	,	,	PUNCT
ejsice-6597	34	46	and	and	CCONJ
ejsice-6597	34	47	the	the	DET
ejsice-6597	34	48	specific	specific	ADJ
ejsice-6597	34	49	situational	situational	ADJ
ejsice-6597	34	50	factors	factor	NOUN
ejsice-6597	34	51	that	that	PRON
ejsice-6597	34	52	activated	activate	VERB
ejsice-6597	34	53	it	it	PRON
ejsice-6597	34	54	(	(	PUNCT
ejsice-6597	34	55	chapman	chapman	NOUN
ejsice-6597	34	56	2006	2006	NUM
ejsice-6597	34	57	)	)	PUNCT
ejsice-6597	34	58	.	.	PUNCT
ejsice-6597	35	1	these	these	DET
ejsice-6597	35	2	characteristics	characteristic	NOUN
ejsice-6597	35	3	of	of	ADP
ejsice-6597	35	4	the	the	DET
ejsice-6597	35	5	discipline	discipline	NOUN
ejsice-6597	35	6	make	make	VERB
ejsice-6597	35	7	it	it	PRON
ejsice-6597	35	8	difficult	difficult	ADJ
ejsice-6597	35	9	to	to	PART
ejsice-6597	35	10	undertake	undertake	VERB
ejsice-6597	35	11	big	big	ADJ
ejsice-6597	35	12	numbers	number	NOUN
ejsice-6597	35	13	-	-	PUNCT
ejsice-6597	35	14	based	base	VERB
ejsice-6597	35	15	empirical	empirical	ADJ
ejsice-6597	35	16	studies	study	NOUN
ejsice-6597	35	17	,	,	PUNCT
ejsice-6597	35	18	as	as	SCONJ
ejsice-6597	35	19	each	each	DET
ejsice-6597	35	20	organization	organization	NOUN
ejsice-6597	35	21	is	be	AUX
ejsice-6597	35	22	unique	unique	ADJ
ejsice-6597	35	23	and	and	CCONJ
ejsice-6597	35	24	the	the	DET
ejsice-6597	35	25	potential	potential	ADJ
ejsice-6597	35	26	situational	situational	ADJ
ejsice-6597	35	27	factors	factor	NOUN
ejsice-6597	35	28	are	be	AUX
ejsice-6597	35	29	infinite	infinite	ADJ
ejsice-6597	35	30	and	and	CCONJ
ejsice-6597	35	31	nested	nest	VERB
ejsice-6597	35	32	with	with	ADP
ejsice-6597	35	33	each	each	DET
ejsice-6597	35	34	other	other	ADJ
ejsice-6597	35	35	,	,	PUNCT
ejsice-6597	35	36	while	while	SCONJ
ejsice-6597	35	37	the	the	DET
ejsice-6597	35	38	effectiveness	effectiveness	NOUN
ejsice-6597	35	39	of	of	ADP
ejsice-6597	35	40	the	the	DET
ejsice-6597	35	41	fit	fit	NOUN
ejsice-6597	35	42	between	between	ADP
ejsice-6597	35	43	the	the	DET
ejsice-6597	35	44	management	management	NOUN
ejsice-6597	35	45	accounting	accounting	NOUN
ejsice-6597	35	46	system	system	NOUN
ejsice-6597	35	47	and	and	CCONJ
ejsice-6597	35	48	the	the	DET
ejsice-6597	35	49	situational	situational	ADJ
ejsice-6597	35	50	factors	factor	NOUN
ejsice-6597	35	51	is	be	AUX
ejsice-6597	35	52	often	often	ADV
ejsice-6597	35	53	not	not	PART
ejsice-6597	35	54	easily	easily	ADV
ejsice-6597	35	55	measurable	measurable	ADJ
ejsice-6597	35	56	.	.	PUNCT
ejsice-6597	36	1	the	the	DET
ejsice-6597	36	2	external	external	ADJ
ejsice-6597	36	3	environment	environment	NOUN
ejsice-6597	36	4	and	and	CCONJ
ejsice-6597	36	5	its	its	PRON
ejsice-6597	36	6	level	level	NOUN
ejsice-6597	36	7	of	of	ADP
ejsice-6597	36	8	uncertainty	uncertainty	NOUN
ejsice-6597	36	9	are	be	AUX
ejsice-6597	36	10	relevant	relevant	ADJ
ejsice-6597	36	11	situational	situational	ADJ
ejsice-6597	36	12	factors	factor	NOUN
ejsice-6597	36	13	,	,	PUNCT
ejsice-6597	36	14	related	relate	VERB
ejsice-6597	36	15	to	to	PART
ejsice-6597	36	16	change	change	VERB
ejsice-6597	36	17	in	in	ADP
ejsice-6597	36	18	the	the	DET
ejsice-6597	36	19	environment	environment	NOUN
ejsice-6597	36	20	,	,	PUNCT
ejsice-6597	36	21	which	which	PRON
ejsice-6597	36	22	occur	occur	VERB
ejsice-6597	36	23	unexpectedly	unexpectedly	ADV
ejsice-6597	36	24	,	,	PUNCT
ejsice-6597	36	25	such	such	ADJ
ejsice-6597	36	26	as	as	ADP
ejsice-6597	36	27	the	the	DET
ejsice-6597	36	28	financial	financial	ADJ
ejsice-6597	36	29	crisis	crisis	NOUN
ejsice-6597	36	30	of	of	ADP
ejsice-6597	36	31	2008	2008	NUM
ejsice-6597	36	32	(	(	PUNCT
ejsice-6597	36	33	secinaro	secinaro	NOUN
ejsice-6597	36	34	,	,	PUNCT
ejsice-6597	36	35	brescia	brescia	PROPN
ejsice-6597	36	36	,	,	PUNCT
ejsice-6597	36	37	calandra	calandra	PROPN
ejsice-6597	36	38	&	&	CCONJ
ejsice-6597	36	39	biancone	biancone	PROPN
ejsice-6597	36	40	2020	2020	NUM
ejsice-6597	36	41	)	)	PUNCT
ejsice-6597	36	42	.	.	PUNCT
ejsice-6597	37	1	when	when	SCONJ
ejsice-6597	37	2	the	the	DET
ejsice-6597	37	3	conditions	condition	NOUN
ejsice-6597	37	4	under	under	ADP
ejsice-6597	37	5	which	which	PRON
ejsice-6597	37	6	the	the	DET
ejsice-6597	37	7	firm	firm	NOUN
ejsice-6597	37	8	operates	operate	VERB
ejsice-6597	37	9	are	be	AUX
ejsice-6597	37	10	more	more	ADV
ejsice-6597	37	11	stable	stable	ADJ
ejsice-6597	37	12	,	,	PUNCT
ejsice-6597	37	13	the	the	DET
ejsice-6597	37	14	external	external	ADJ
ejsice-6597	37	15	environment	environment	NOUN
ejsice-6597	37	16	will	will	AUX
ejsice-6597	37	17	be	be	AUX
ejsice-6597	37	18	considered	consider	VERB
ejsice-6597	37	19	as	as	ADP
ejsice-6597	37	20	more	more	ADV
ejsice-6597	37	21	certain	certain	ADJ
ejsice-6597	37	22	(	(	PUNCT
ejsice-6597	37	23	eckles	eckle	NOUN
ejsice-6597	37	24	,	,	PUNCT
ejsice-6597	37	25	hoyt	hoyt	PROPN
ejsice-6597	37	26	&	&	CCONJ
ejsice-6597	37	27	miller	miller	PROPN
ejsice-6597	37	28	2014	2014	NUM
ejsice-6597	37	29	)	)	PUNCT
ejsice-6597	37	30	.	.	PUNCT
ejsice-6597	38	1	on	on	ADP
ejsice-6597	38	2	the	the	DET
ejsice-6597	38	3	contrary	contrary	ADJ
ejsice-6597	38	4	,	,	PUNCT
ejsice-6597	38	5	dynamic	dynamic	ADJ
ejsice-6597	38	6	conditions	condition	NOUN
ejsice-6597	38	7	are	be	AUX
ejsice-6597	38	8	the	the	DET
ejsice-6597	38	9	premise	premise	NOUN
ejsice-6597	38	10	for	for	ADP
ejsice-6597	38	11	an	an	DET
ejsice-6597	38	12	uncertain	uncertain	ADJ
ejsice-6597	38	13	external	external	ADJ
ejsice-6597	38	14	environment	environment	NOUN
ejsice-6597	38	15	.	.	PUNCT
ejsice-6597	39	1	it	it	PRON
ejsice-6597	39	2	is	be	AUX
ejsice-6597	39	3	documented	document	VERB
ejsice-6597	39	4	that	that	SCONJ
ejsice-6597	39	5	firms	firm	NOUN
ejsice-6597	39	6	operating	operate	VERB
ejsice-6597	39	7	in	in	ADP
ejsice-6597	39	8	a	a	DET
ejsice-6597	39	9	more	more	ADV
ejsice-6597	39	10	stable	stable	ADJ
ejsice-6597	39	11	and	and	CCONJ
ejsice-6597	39	12	certain	certain	ADJ
ejsice-6597	39	13	environment	environment	NOUN
ejsice-6597	39	14	adopt	adopt	VERB
ejsice-6597	39	15	a	a	DET
ejsice-6597	39	16	formula	formula	NOUN
ejsice-6597	39	17	-	-	PUNCT
ejsice-6597	39	18	based	base	VERB
ejsice-6597	39	19	approach	approach	NOUN
ejsice-6597	39	20	to	to	ADP
ejsice-6597	39	21	the	the	DET
ejsice-6597	39	22	measurement	measurement	NOUN
ejsice-6597	39	23	of	of	ADP
ejsice-6597	39	24	management	management	NOUN
ejsice-6597	39	25	accounting	accounting	NOUN
ejsice-6597	39	26	systems	system	NOUN
ejsice-6597	39	27	effectiveness	effectiveness	NOUN
ejsice-6597	39	28	,	,	PUNCT
ejsice-6597	39	29	whereas	whereas	SCONJ
ejsice-6597	39	30	firms	firm	NOUN
ejsice-6597	39	31	operating	operate	VERB
ejsice-6597	39	32	in	in	ADP
ejsice-6597	39	33	a	a	DET
ejsice-6597	39	34	dynamic	dynamic	ADJ
ejsice-6597	39	35	and	and	CCONJ
ejsice-6597	39	36	uncertain	uncertain	ADJ
ejsice-6597	39	37	environment	environment	NOUN
ejsice-6597	39	38	adopt	adopt	VERB
ejsice-6597	39	39	a	a	DET
ejsice-6597	39	40	subjective	subjective	ADJ
ejsice-6597	39	41	approach	approach	NOUN
ejsice-6597	39	42	to	to	ADP
ejsice-6597	39	43	performance	performance	NOUN
ejsice-6597	39	44	evaluation	evaluation	NOUN
ejsice-6597	39	45	.	.	PUNCT
ejsice-6597	40	1	in	in	ADP
ejsice-6597	40	2	the	the	DET
ejsice-6597	40	3	current	current	ADJ
ejsice-6597	40	4	situation	situation	NOUN
ejsice-6597	40	5	,	,	PUNCT
ejsice-6597	40	6	a	a	DET
ejsice-6597	40	7	formula	formula	NOUN
ejsice-6597	40	8	-	-	PUNCT
ejsice-6597	40	9	based	base	VERB
ejsice-6597	40	10	approach	approach	NOUN
ejsice-6597	40	11	,	,	PUNCT
ejsice-6597	40	12	which	which	PRON
ejsice-6597	40	13	presupposes	presuppose	VERB
ejsice-6597	40	14	the	the	DET
ejsice-6597	40	15	meeting	meeting	NOUN
ejsice-6597	40	16	of	of	ADP
ejsice-6597	40	17	targets	target	NOUN
ejsice-6597	40	18	,	,	PUNCT
ejsice-6597	40	19	will	will	AUX
ejsice-6597	40	20	easily	easily	ADV
ejsice-6597	40	21	fail	fail	VERB
ejsice-6597	40	22	if	if	SCONJ
ejsice-6597	40	23	the	the	DET
ejsice-6597	40	24	uncertain	uncertain	ADJ
ejsice-6597	40	25	dynamics	dynamic	NOUN
ejsice-6597	40	26	of	of	ADP
ejsice-6597	40	27	the	the	DET
ejsice-6597	40	28	environment	environment	NOUN
ejsice-6597	40	29	make	make	VERB
ejsice-6597	40	30	the	the	DET
ejsice-6597	40	31	targets	target	NOUN
ejsice-6597	40	32	inappropriate	inappropriate	VERB
ejsice-6597	40	33	.	.	PUNCT
ejsice-6597	41	1	uncertainty	uncertainty	NOUN
ejsice-6597	41	2	is	be	AUX
ejsice-6597	41	3	also	also	ADV
ejsice-6597	41	4	correlated	correlate	VERB
ejsice-6597	41	5	with	with	ADP
ejsice-6597	41	6	the	the	DET
ejsice-6597	41	7	level	level	NOUN
ejsice-6597	41	8	of	of	ADP
ejsice-6597	41	9	sophistication	sophistication	NOUN
ejsice-6597	41	10	of	of	ADP
ejsice-6597	41	11	the	the	DET
ejsice-6597	41	12	management	management	NOUN
ejsice-6597	41	13	accounting	accounting	NOUN
ejsice-6597	41	14	system	system	NOUN
ejsice-6597	41	15	,	,	PUNCT
ejsice-6597	41	16	given	give	VERB
ejsice-6597	41	17	that	that	SCONJ
ejsice-6597	41	18	a	a	DET
ejsice-6597	41	19	certain	certain	ADJ
ejsice-6597	41	20	external	external	ADJ
ejsice-6597	41	21	environment	environment	NOUN
ejsice-6597	41	22	needs	need	VERB
ejsice-6597	41	23	only	only	ADV
ejsice-6597	41	24	internal	internal	ADJ
ejsice-6597	41	25	,	,	PUNCT
ejsice-6597	41	26	financial	financial	ADJ
ejsice-6597	41	27	and	and	CCONJ
ejsice-6597	41	28	historical	historical	ADJ
ejsice-6597	41	29	information	information	NOUN
ejsice-6597	41	30	,	,	PUNCT
ejsice-6597	41	31	whereas	whereas	SCONJ
ejsice-6597	41	32	an	an	DET
ejsice-6597	41	33	uncertain	uncertain	ADJ
ejsice-6597	41	34	external	external	ADJ
ejsice-6597	41	35	environment	environment	NOUN
ejsice-6597	41	36	will	will	AUX
ejsice-6597	41	37	require	require	VERB
ejsice-6597	41	38	a	a	DET
ejsice-6597	41	39	more	more	ADV
ejsice-6597	41	40	sophisticated	sophisticated	ADJ
ejsice-6597	41	41	management	management	NOUN
ejsice-6597	41	42	accounting	accounting	NOUN
ejsice-6597	41	43	systems	system	NOUN
ejsice-6597	41	44	,	,	PUNCT
ejsice-6597	41	45	which	which	PRON
ejsice-6597	41	46	can	can	AUX
ejsice-6597	41	47	also	also	ADV
ejsice-6597	41	48	gather	gather	VERB
ejsice-6597	41	49	information	information	NOUN
ejsice-6597	41	50	that	that	PRON
ejsice-6597	41	51	is	be	AUX
ejsice-6597	41	52	external	external	ADJ
ejsice-6597	41	53	,	,	PUNCT
ejsice-6597	41	54	less	less	ADV
ejsice-6597	41	55	finical	finical	ADJ
ejsice-6597	41	56	and	and	CCONJ
ejsice-6597	41	57	future	future	ADV
ejsice-6597	41	58	-	-	PUNCT
ejsice-6597	41	59	oriented	orient	VERB
ejsice-6597	41	60	,	,	PUNCT
ejsice-6597	41	61	as	as	ADV
ejsice-6597	41	62	well	well	ADV
ejsice-6597	41	63	as	as	ADP
ejsice-6597	41	64	generally	generally	ADV
ejsice-6597	41	65	requiring	require	VERB
ejsice-6597	41	66	decentralization	decentralization	NOUN
ejsice-6597	41	67	in	in	ADP
ejsice-6597	41	68	the	the	DET
ejsice-6597	41	69	organizational	organizational	ADJ
ejsice-6597	41	70	(	(	PUNCT
ejsice-6597	41	71	and	and	CCONJ
ejsice-6597	41	72	decisional	decisional	ADJ
ejsice-6597	41	73	)	)	PUNCT
ejsice-6597	41	74	structure	structure	NOUN
ejsice-6597	41	75	.	.	PUNCT
ejsice-6597	42	1	the	the	DET
ejsice-6597	42	2	competitive	competitive	ADJ
ejsice-6597	42	3	strategy	strategy	NOUN
ejsice-6597	42	4	adopted	adopt	VERB
ejsice-6597	42	5	by	by	ADP
ejsice-6597	42	6	the	the	DET
ejsice-6597	42	7	firm	firm	NOUN
ejsice-6597	42	8	is	be	AUX
ejsice-6597	42	9	also	also	ADV
ejsice-6597	42	10	a	a	DET
ejsice-6597	42	11	situational	situational	ADJ
ejsice-6597	42	12	factor	factor	NOUN
ejsice-6597	42	13	,	,	PUNCT
ejsice-6597	42	14	which	which	PRON
ejsice-6597	42	15	is	be	AUX
ejsice-6597	42	16	able	able	ADJ
ejsice-6597	42	17	to	to	PART
ejsice-6597	42	18	shape	shape	VERB
ejsice-6597	42	19	the	the	DET
ejsice-6597	42	20	management	management	NOUN
ejsice-6597	42	21	accounting	accounting	NOUN
ejsice-6597	42	22	systems	system	NOUN
ejsice-6597	42	23	.	.	PUNCT
ejsice-6597	43	1	a	a	DET
ejsice-6597	43	2	low	low	ADJ
ejsice-6597	43	3	-	-	PUNCT
ejsice-6597	43	4	cost	cost	NOUN
ejsice-6597	43	5	competitive	competitive	ADJ
ejsice-6597	43	6	strategy	strategy	NOUN
ejsice-6597	43	7	will	will	AUX
ejsice-6597	43	8	require	require	VERB
ejsice-6597	43	9	a	a	DET
ejsice-6597	43	10	formula	formula	NOUN
ejsice-6597	43	11	-	-	PUNCT
ejsice-6597	43	12	based	base	VERB
ejsice-6597	43	13	approach	approach	NOUN
ejsice-6597	43	14	,	,	PUNCT
ejsice-6597	43	15	requiring	require	VERB
ejsice-6597	43	16	significant	significant	ADJ
ejsice-6597	43	17	attention	attention	NOUN
ejsice-6597	43	18	paid	pay	VERB
ejsice-6597	43	19	to	to	PART
ejsice-6597	43	20	cost	cost	VERB
ejsice-6597	43	21	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	43	22	european	european	PROPN
ejsice-6597	43	23	journal	journal	PROPN
ejsice-6597	43	24	of	of	ADP
ejsice-6597	43	25	social	social	ADJ
ejsice-6597	43	26	impact	impact	NOUN
ejsice-6597	43	27	and	and	CCONJ
ejsice-6597	43	28	circular	circular	ADJ
ejsice-6597	43	29	economy	economy	NOUN
ejsice-6597	43	30	issn	issn	NOUN
ejsice-6597	43	31	:	:	PUNCT
ejsice-6597	43	32	2704	2704	NUM
ejsice-6597	43	33	-	-	SYM
ejsice-6597	43	34	9906	9906	NUM
ejsice-6597	43	35	doi	doi	NOUN
ejsice-6597	43	36	:	:	PUNCT
ejsice-6597	43	37	10.13135/2704	10.13135/2704	NUM
ejsice-6597	43	38	-	-	SYM
ejsice-6597	43	39	9906/6597	9906/6597	NUM
ejsice-6597	43	40	published	publish	VERB
ejsice-6597	43	41	by	by	ADP
ejsice-6597	43	42	university	university	PROPN
ejsice-6597	43	43	of	of	ADP
ejsice-6597	43	44	turin	turin	PROPN
ejsice-6597	43	45	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	43	46	ejsice	ejsice	PROPN
ejsice-6597	43	47	content	content	NOUN
ejsice-6597	43	48	is	be	AUX
ejsice-6597	43	49	licensed	license	VERB
ejsice-6597	43	50	under	under	ADP
ejsice-6597	43	51	a	a	DET
ejsice-6597	43	52	creative	creative	ADJ
ejsice-6597	43	53	commons	common	NOUN
ejsice-6597	43	54	attribution	attribution	NOUN
ejsice-6597	43	55	4.0	4.0	NUM
ejsice-6597	43	56	international	international	ADJ
ejsice-6597	43	57	license	license	NOUN
ejsice-6597	43	58	29	29	NUM
ejsice-6597	43	59	control	control	NOUN
ejsice-6597	43	60	mechanisms	mechanism	NOUN
ejsice-6597	43	61	and	and	CCONJ
ejsice-6597	43	62	frequent	frequent	ADJ
ejsice-6597	43	63	and	and	CCONJ
ejsice-6597	43	64	detailed	detailed	ADJ
ejsice-6597	43	65	quantitative	quantitative	ADJ
ejsice-6597	43	66	reports	report	NOUN
ejsice-6597	43	67	on	on	ADP
ejsice-6597	43	68	performance	performance	NOUN
ejsice-6597	43	69	.	.	PUNCT
ejsice-6597	44	1	on	on	ADP
ejsice-6597	44	2	the	the	DET
ejsice-6597	44	3	other	other	ADJ
ejsice-6597	44	4	hand	hand	NOUN
ejsice-6597	44	5	,	,	PUNCT
ejsice-6597	44	6	a	a	DET
ejsice-6597	44	7	differentiation	differentiation	NOUN
ejsice-6597	44	8	strategy	strategy	NOUN
ejsice-6597	44	9	will	will	AUX
ejsice-6597	44	10	control	control	VERB
ejsice-6597	44	11	costs	cost	NOUN
ejsice-6597	44	12	less	less	ADV
ejsice-6597	44	13	effectively	effectively	ADV
ejsice-6597	44	14	and	and	CCONJ
ejsice-6597	44	15	be	be	AUX
ejsice-6597	44	16	mainly	mainly	ADV
ejsice-6597	44	17	focused	focus	VERB
ejsice-6597	44	18	on	on	ADP
ejsice-6597	44	19	non	non	ADJ
ejsice-6597	44	20	-	-	ADJ
ejsice-6597	44	21	financial	financial	ADJ
ejsice-6597	44	22	measures	measure	NOUN
ejsice-6597	44	23	of	of	ADP
ejsice-6597	44	24	performance	performance	NOUN
ejsice-6597	44	25	.	.	PUNCT
ejsice-6597	45	1	sustainable	sustainable	ADJ
ejsice-6597	45	2	destination	destination	NOUN
ejsice-6597	45	3	can	can	AUX
ejsice-6597	45	4	then	then	ADV
ejsice-6597	45	5	appear	appear	VERB
ejsice-6597	45	6	in	in	ADP
ejsice-6597	45	7	their	their	PRON
ejsice-6597	45	8	holistic	holistic	ADJ
ejsice-6597	45	9	vision	vision	NOUN
ejsice-6597	45	10	,	,	PUNCT
ejsice-6597	45	11	as	as	ADP
ejsice-6597	45	12	integrated	integrated	ADJ
ejsice-6597	45	13	,	,	PUNCT
ejsice-6597	45	14	adaptive	adaptive	ADJ
ejsice-6597	45	15	socio	socio	NOUN
ejsice-6597	45	16	-	-	PUNCT
ejsice-6597	45	17	ecological	ecological	ADJ
ejsice-6597	45	18	system	system	NOUN
ejsice-6597	45	19	(	(	PUNCT
ejsice-6597	45	20	clarke	clarke	PROPN
ejsice-6597	45	21	1997	1997	NUM
ejsice-6597	45	22	)	)	PUNCT
ejsice-6597	45	23	.	.	PUNCT
ejsice-6597	46	1	these	these	PRON
ejsice-6597	46	2	are	be	AUX
ejsice-6597	46	3	the	the	DET
ejsice-6597	46	4	elements	element	NOUN
ejsice-6597	46	5	that	that	PRON
ejsice-6597	46	6	will	will	AUX
ejsice-6597	46	7	be	be	AUX
ejsice-6597	46	8	discussed	discuss	VERB
ejsice-6597	46	9	:	:	PUNCT
ejsice-6597	46	10	a.	a.	NOUN
ejsice-6597	46	11	destination	destination	NOUN
ejsice-6597	46	12	as	as	ADP
ejsice-6597	46	13	an	an	DET
ejsice-6597	46	14	integrated	integrate	VERB
ejsice-6597	46	15	systems	system	NOUN
ejsice-6597	46	16	;	;	PUNCT
ejsice-6597	46	17	b.	b.	PROPN
ejsice-6597	46	18	destination	destination	NOUN
ejsice-6597	46	19	as	as	ADP
ejsice-6597	46	20	a	a	DET
ejsice-6597	46	21	social	social	ADJ
ejsice-6597	46	22	system	system	NOUN
ejsice-6597	46	23	;	;	PUNCT
ejsice-6597	46	24	c.	c.	NOUN
ejsice-6597	46	25	destination	destination	NOUN
ejsice-6597	46	26	as	as	ADP
ejsice-6597	46	27	a	a	DET
ejsice-6597	46	28	socio	socio	NOUN
ejsice-6597	46	29	-	-	PUNCT
ejsice-6597	46	30	ecological	ecological	ADJ
ejsice-6597	46	31	system	system	NOUN
ejsice-6597	46	32	;	;	PUNCT
ejsice-6597	46	33	d.	d.	PROPN
ejsice-6597	46	34	destination	destination	NOUN
ejsice-6597	46	35	as	as	ADP
ejsice-6597	46	36	an	an	DET
ejsice-6597	46	37	adaptive	adaptive	ADJ
ejsice-6597	46	38	system	system	NOUN
ejsice-6597	46	39	.	.	PUNCT
ejsice-6597	47	1	in	in	ADP
ejsice-6597	47	2	this	this	DET
ejsice-6597	47	3	context	context	NOUN
ejsice-6597	47	4	,	,	PUNCT
ejsice-6597	47	5	the	the	DET
ejsice-6597	47	6	stakeholder	stakeholder	NOUN
ejsice-6597	47	7	theory	theory	NOUN
ejsice-6597	47	8	is	be	AUX
ejsice-6597	47	9	also	also	ADV
ejsice-6597	47	10	employed	employ	VERB
ejsice-6597	47	11	to	to	PART
ejsice-6597	47	12	explain	explain	VERB
ejsice-6597	47	13	stakeholder	stakeholder	NOUN
ejsice-6597	47	14	relationship	relationship	NOUN
ejsice-6597	47	15	in	in	ADP
ejsice-6597	47	16	business	business	NOUN
ejsice-6597	47	17	belonging	belong	VERB
ejsice-6597	47	18	to	to	ADP
ejsice-6597	47	19	different	different	ADJ
ejsice-6597	47	20	sectors	sector	NOUN
ejsice-6597	47	21	,	,	PUNCT
ejsice-6597	47	22	including	include	VERB
ejsice-6597	47	23	the	the	DET
ejsice-6597	47	24	tourism	tourism	NOUN
ejsice-6597	47	25	sector	sector	NOUN
ejsice-6597	47	26	.	.	PUNCT
ejsice-6597	48	1	the	the	DET
ejsice-6597	48	2	theory	theory	NOUN
ejsice-6597	48	3	can	can	AUX
ejsice-6597	48	4	contribute	contribute	VERB
ejsice-6597	48	5	to	to	ADP
ejsice-6597	48	6	regulating	regulate	VERB
ejsice-6597	48	7	relationship	relationship	NOUN
ejsice-6597	48	8	between	between	ADP
ejsice-6597	48	9	tourism	tourism	NOUN
ejsice-6597	48	10	actors	actor	NOUN
ejsice-6597	48	11	at	at	ADP
ejsice-6597	48	12	the	the	DET
ejsice-6597	48	13	destination	destination	NOUN
ejsice-6597	48	14	level	level	NOUN
ejsice-6597	48	15	.	.	PUNCT
ejsice-6597	49	1	in	in	ADP
ejsice-6597	49	2	particular	particular	ADJ
ejsice-6597	49	3	,	,	PUNCT
ejsice-6597	49	4	the	the	DET
ejsice-6597	49	5	principles	principle	NOUN
ejsice-6597	49	6	of	of	ADP
ejsice-6597	49	7	the	the	DET
ejsice-6597	49	8	theory	theory	NOUN
ejsice-6597	49	9	are	be	AUX
ejsice-6597	49	10	considered	consider	VERB
ejsice-6597	49	11	more	more	ADV
ejsice-6597	49	12	significant	significant	ADJ
ejsice-6597	49	13	in	in	ADP
ejsice-6597	49	14	the	the	DET
ejsice-6597	49	15	case	case	NOUN
ejsice-6597	49	16	of	of	ADP
ejsice-6597	49	17	destinations	destination	NOUN
ejsice-6597	49	18	involved	involve	VERB
ejsice-6597	49	19	in	in	ADP
ejsice-6597	49	20	sustainable	sustainable	ADJ
ejsice-6597	49	21	tourism	tourism	NOUN
ejsice-6597	49	22	development	development	NOUN
ejsice-6597	49	23	,	,	PUNCT
ejsice-6597	49	24	due	due	ADP
ejsice-6597	49	25	to	to	ADP
ejsice-6597	49	26	the	the	DET
ejsice-6597	49	27	role	role	NOUN
ejsice-6597	49	28	stakeholders	stakeholder	NOUN
ejsice-6597	49	29	should	should	AUX
ejsice-6597	49	30	play	play	VERB
ejsice-6597	49	31	.	.	PUNCT
ejsice-6597	50	1	indeed	indeed	ADV
ejsice-6597	50	2	,	,	PUNCT
ejsice-6597	50	3	as	as	SCONJ
ejsice-6597	50	4	described	describe	VERB
ejsice-6597	50	5	in	in	ADP
ejsice-6597	50	6	previous	previous	ADJ
ejsice-6597	50	7	paragraphs	paragraph	NOUN
ejsice-6597	50	8	,	,	PUNCT
ejsice-6597	50	9	international	international	ADJ
ejsice-6597	50	10	and	and	CCONJ
ejsice-6597	50	11	european	european	ADJ
ejsice-6597	50	12	sustainable	sustainable	ADJ
ejsice-6597	50	13	tourism	tourism	NOUN
ejsice-6597	50	14	organizations	organization	NOUN
ejsice-6597	50	15	consider	consider	VERB
ejsice-6597	50	16	the	the	DET
ejsice-6597	50	17	involvement	involvement	NOUN
ejsice-6597	50	18	and	and	CCONJ
ejsice-6597	50	19	the	the	DET
ejsice-6597	50	20	commitment	commitment	NOUN
ejsice-6597	50	21	of	of	ADP
ejsice-6597	50	22	all	all	DET
ejsice-6597	50	23	stakeholders	stakeholder	NOUN
ejsice-6597	50	24	in	in	ADP
ejsice-6597	50	25	planning	planning	NOUN
ejsice-6597	50	26	and	and	CCONJ
ejsice-6597	50	27	in	in	ADP
ejsice-6597	50	28	the	the	DET
ejsice-6597	50	29	decision	decision	NOUN
ejsice-6597	50	30	-	-	PUNCT
ejsice-6597	50	31	making	make	VERB
ejsice-6597	50	32	process	process	NOUN
ejsice-6597	50	33	at	at	ADP
ejsice-6597	50	34	the	the	DET
ejsice-6597	50	35	destination	destination	NOUN
ejsice-6597	50	36	level	level	NOUN
ejsice-6597	50	37	as	as	ADP
ejsice-6597	50	38	a	a	DET
ejsice-6597	50	39	fundamental	fundamental	ADJ
ejsice-6597	50	40	step	step	NOUN
ejsice-6597	50	41	in	in	ADP
ejsice-6597	50	42	sustainable	sustainable	ADJ
ejsice-6597	50	43	tourism	tourism	NOUN
ejsice-6597	50	44	development	development	NOUN
ejsice-6597	50	45	(	(	PUNCT
ejsice-6597	50	46	fischer	fischer	PROPN
ejsice-6597	50	47	1995	1995	NUM
ejsice-6597	50	48	)	)	PUNCT
ejsice-6597	50	49	.	.	PUNCT
ejsice-6597	51	1	many	many	ADJ
ejsice-6597	51	2	studies	study	NOUN
ejsice-6597	51	3	aim	aim	VERB
ejsice-6597	51	4	to	to	PART
ejsice-6597	51	5	identify	identify	VERB
ejsice-6597	51	6	stakeholder	stakeholder	NOUN
ejsice-6597	51	7	of	of	ADP
ejsice-6597	51	8	tourism	tourism	NOUN
ejsice-6597	51	9	.	.	PUNCT
ejsice-6597	52	1	sautter	sautter	NOUN
ejsice-6597	52	2	and	and	CCONJ
ejsice-6597	52	3	leisen	leisen	PROPN
ejsice-6597	52	4	(	(	PUNCT
ejsice-6597	52	5	1999	1999	NUM
ejsice-6597	52	6	)	)	PUNCT
ejsice-6597	52	7	,	,	PUNCT
ejsice-6597	52	8	refer	refer	VERB
ejsice-6597	52	9	to	to	ADP
ejsice-6597	52	10	workers	worker	NOUN
ejsice-6597	52	11	,	,	PUNCT
ejsice-6597	52	12	local	local	ADJ
ejsice-6597	52	13	enterprise	enterprise	NOUN
ejsice-6597	52	14	,	,	PUNCT
ejsice-6597	52	15	residents	resident	NOUN
ejsice-6597	52	16	,	,	PUNCT
ejsice-6597	52	17	tourists	tourist	NOUN
ejsice-6597	52	18	,	,	PUNCT
ejsice-6597	52	19	public	public	ADJ
ejsice-6597	52	20	administrators	administrator	NOUN
ejsice-6597	52	21	,	,	PUNCT
ejsice-6597	52	22	competitors	competitor	NOUN
ejsice-6597	52	23	,	,	PUNCT
ejsice-6597	52	24	activists	activist	NOUN
ejsice-6597	52	25	and	and	CCONJ
ejsice-6597	52	26	international	international	ADJ
ejsice-6597	52	27	chains	chain	NOUN
ejsice-6597	52	28	as	as	ADP
ejsice-6597	52	29	the	the	DET
ejsice-6597	52	30	stakeholders	stakeholder	NOUN
ejsice-6597	52	31	involved	involve	VERB
ejsice-6597	52	32	in	in	ADP
ejsice-6597	52	33	tourism	tourism	NOUN
ejsice-6597	52	34	planning	planning	NOUN
ejsice-6597	52	35	at	at	ADP
ejsice-6597	52	36	a	a	DET
ejsice-6597	52	37	destination	destination	NOUN
ejsice-6597	52	38	level	level	NOUN
ejsice-6597	52	39	.	.	PUNCT
ejsice-6597	53	1	ryan	ryan	PROPN
ejsice-6597	53	2	(	(	PUNCT
ejsice-6597	53	3	2002	2002	NUM
ejsice-6597	53	4	)	)	PUNCT
ejsice-6597	53	5	,	,	PUNCT
ejsice-6597	53	6	considering	consider	VERB
ejsice-6597	53	7	potential	potential	ADJ
ejsice-6597	53	8	stakeholders	stakeholder	NOUN
ejsice-6597	53	9	of	of	ADP
ejsice-6597	53	10	an	an	DET
ejsice-6597	53	11	hypothetical	hypothetical	ADJ
ejsice-6597	53	12	tour	tour	NOUN
ejsice-6597	53	13	operator	operator	NOUN
ejsice-6597	53	14	in	in	ADP
ejsice-6597	53	15	an	an	DET
ejsice-6597	53	16	hypothetical	hypothetical	ADJ
ejsice-6597	53	17	destination	destination	NOUN
ejsice-6597	53	18	,	,	PUNCT
ejsice-6597	53	19	identifies	identify	VERB
ejsice-6597	53	20	government	government	NOUN
ejsice-6597	53	21	,	,	PUNCT
ejsice-6597	53	22	travel	travel	NOUN
ejsice-6597	53	23	agencies	agency	NOUN
ejsice-6597	53	24	,	,	PUNCT
ejsice-6597	53	25	local	local	ADJ
ejsice-6597	53	26	administrators	administrator	NOUN
ejsice-6597	53	27	,	,	PUNCT
ejsice-6597	53	28	accommodation	accommodation	NOUN
ejsice-6597	53	29	enterprises	enterprise	NOUN
ejsice-6597	53	30	,	,	PUNCT
ejsice-6597	53	31	natural	natural	ADJ
ejsice-6597	53	32	and	and	CCONJ
ejsice-6597	53	33	urban	urban	ADJ
ejsice-6597	53	34	environment	environment	NOUN
ejsice-6597	53	35	,	,	PUNCT
ejsice-6597	53	36	workers	worker	NOUN
ejsice-6597	53	37	,	,	PUNCT
ejsice-6597	53	38	brokerage	brokerage	NOUN
ejsice-6597	53	39	houses	house	NOUN
ejsice-6597	53	40	and	and	CCONJ
ejsice-6597	53	41	other	other	ADJ
ejsice-6597	53	42	special	special	ADJ
ejsice-6597	53	43	interest	interest	NOUN
ejsice-6597	53	44	groups	group	NOUN
ejsice-6597	53	45	.	.	PUNCT
ejsice-6597	54	1	currie	currie	PROPN
ejsice-6597	54	2	(	(	PUNCT
ejsice-6597	54	3	2009	2009	NUM
ejsice-6597	54	4	)	)	PUNCT
ejsice-6597	54	5	considers	consider	VERB
ejsice-6597	54	6	the	the	DET
ejsice-6597	54	7	mitchel	mitchel	PROPN
ejsice-6597	54	8	(	(	PUNCT
ejsice-6597	54	9	1997	1997	NUM
ejsice-6597	54	10	)	)	PUNCT
ejsice-6597	54	11	categories	category	NOUN
ejsice-6597	54	12	and	and	CCONJ
ejsice-6597	54	13	identifies	identify	VERB
ejsice-6597	54	14	local	local	ADJ
ejsice-6597	54	15	indigenous	indigenous	ADJ
ejsice-6597	54	16	enterprises	enterprise	NOUN
ejsice-6597	54	17	as	as	ADP
ejsice-6597	54	18	dormant	dormant	ADJ
ejsice-6597	54	19	stakeholders	stakeholder	NOUN
ejsice-6597	54	20	,	,	PUNCT
ejsice-6597	54	21	fishing	fishing	NOUN
ejsice-6597	54	22	and	and	CCONJ
ejsice-6597	54	23	sailing	sailing	NOUN
ejsice-6597	54	24	enterprises	enterprise	NOUN
ejsice-6597	54	25	as	as	ADP
ejsice-6597	54	26	discretionary	discretionary	ADJ
ejsice-6597	54	27	stakeholders	stakeholder	NOUN
ejsice-6597	54	28	,	,	PUNCT
ejsice-6597	54	29	the	the	DET
ejsice-6597	54	30	water	water	NOUN
ejsice-6597	54	31	managing	managing	NOUN
ejsice-6597	54	32	authority	authority	NOUN
ejsice-6597	54	33	as	as	ADP
ejsice-6597	54	34	demanding	demand	VERB
ejsice-6597	54	35	stakeholders	stakeholder	NOUN
ejsice-6597	54	36	,	,	PUNCT
ejsice-6597	54	37	governmental	governmental	ADJ
ejsice-6597	54	38	authorities	authority	NOUN
ejsice-6597	54	39	as	as	ADP
ejsice-6597	54	40	dominant	dominant	ADJ
ejsice-6597	54	41	stakeholders	stakeholder	NOUN
ejsice-6597	54	42	,	,	PUNCT
ejsice-6597	54	43	tourism	tourism	NOUN
ejsice-6597	54	44	and	and	CCONJ
ejsice-6597	54	45	accommodation	accommodation	NOUN
ejsice-6597	54	46	enterprises	enterprise	NOUN
ejsice-6597	54	47	as	as	ADP
ejsice-6597	54	48	dependent	dependent	ADJ
ejsice-6597	54	49	stakeholders	stakeholder	NOUN
ejsice-6597	54	50	,	,	PUNCT
ejsice-6597	54	51	environmentalists	environmentalist	NOUN
ejsice-6597	54	52	as	as	ADP
ejsice-6597	54	53	dangerous	dangerous	ADJ
ejsice-6597	54	54	stakeholders	stakeholder	NOUN
ejsice-6597	54	55	,	,	PUNCT
ejsice-6597	54	56	and	and	CCONJ
ejsice-6597	54	57	natural	natural	ADJ
ejsice-6597	54	58	resources	resource	NOUN
ejsice-6597	54	59	managing	manage	VERB
ejsice-6597	54	60	enterprises	enterprise	NOUN
ejsice-6597	54	61	as	as	ADP
ejsice-6597	54	62	definitive	definitive	ADJ
ejsice-6597	54	63	stakeholders	stakeholder	NOUN
ejsice-6597	54	64	.	.	PUNCT
ejsice-6597	55	1	byrd	byrd	PROPN
ejsice-6597	55	2	(	(	PUNCT
ejsice-6597	55	3	2007	2007	NUM
ejsice-6597	55	4	)	)	PUNCT
ejsice-6597	55	5	selects	select	VERB
ejsice-6597	55	6	the	the	DET
ejsice-6597	55	7	current	current	ADJ
ejsice-6597	55	8	and	and	CCONJ
ejsice-6597	55	9	potential	potential	ADJ
ejsice-6597	55	10	community	community	NOUN
ejsice-6597	55	11	and	and	CCONJ
ejsice-6597	55	12	tourists	tourist	NOUN
ejsice-6597	55	13	as	as	ADP
ejsice-6597	55	14	the	the	DET
ejsice-6597	55	15	stakeholders	stakeholder	NOUN
ejsice-6597	55	16	principally	principally	ADV
ejsice-6597	55	17	involved	involve	VERB
ejsice-6597	55	18	in	in	ADP
ejsice-6597	55	19	sustainable	sustainable	ADJ
ejsice-6597	55	20	tourism	tourism	NOUN
ejsice-6597	55	21	development	development	NOUN
ejsice-6597	55	22	at	at	ADP
ejsice-6597	55	23	the	the	DET
ejsice-6597	55	24	destination	destination	NOUN
ejsice-6597	55	25	level	level	NOUN
ejsice-6597	55	26	.	.	PUNCT
ejsice-6597	56	1	according	accord	VERB
ejsice-6597	56	2	to	to	ADP
ejsice-6597	56	3	the	the	DET
ejsice-6597	56	4	traditional	traditional	ADJ
ejsice-6597	56	5	approach	approach	NOUN
ejsice-6597	56	6	,	,	PUNCT
ejsice-6597	56	7	the	the	DET
ejsice-6597	56	8	interests	interest	NOUN
ejsice-6597	56	9	of	of	ADP
ejsice-6597	56	10	the	the	DET
ejsice-6597	56	11	three	three	NUM
ejsice-6597	56	12	stakeholder	stakeholder	NOUN
ejsice-6597	56	13	groups	group	NOUN
ejsice-6597	56	14	are	be	AUX
ejsice-6597	56	15	incompatible	incompatible	ADJ
ejsice-6597	56	16	.	.	PUNCT
ejsice-6597	57	1	for	for	ADP
ejsice-6597	57	2	example	example	NOUN
ejsice-6597	57	3	,	,	PUNCT
ejsice-6597	57	4	actions	action	NOUN
ejsice-6597	57	5	aimed	aim	VERB
ejsice-6597	57	6	at	at	ADP
ejsice-6597	57	7	the	the	DET
ejsice-6597	57	8	maximization	maximization	NOUN
ejsice-6597	57	9	of	of	ADP
ejsice-6597	57	10	business	business	NOUN
ejsice-6597	57	11	profits	profit	NOUN
ejsice-6597	57	12	could	could	AUX
ejsice-6597	57	13	cause	cause	VERB
ejsice-6597	57	14	damage	damage	NOUN
ejsice-6597	57	15	on	on	ADP
ejsice-6597	57	16	the	the	DET
ejsice-6597	57	17	natural	natural	ADJ
ejsice-6597	57	18	environment	environment	NOUN
ejsice-6597	57	19	.	.	PUNCT
ejsice-6597	58	1	expectations	expectation	NOUN
ejsice-6597	58	2	of	of	ADP
ejsice-6597	58	3	workers	worker	NOUN
ejsice-6597	58	4	could	could	AUX
ejsice-6597	58	5	be	be	AUX
ejsice-6597	58	6	conflicting	conflict	VERB
ejsice-6597	58	7	with	with	ADP
ejsice-6597	58	8	business	business	NOUN
ejsice-6597	58	9	profit	profit	NOUN
ejsice-6597	58	10	objectives	objective	NOUN
ejsice-6597	58	11	.	.	PUNCT
ejsice-6597	59	1	environmental	environmental	ADJ
ejsice-6597	59	2	associations	association	NOUN
ejsice-6597	59	3	and	and	CCONJ
ejsice-6597	59	4	local	local	ADJ
ejsice-6597	59	5	authorities	authority	NOUN
ejsice-6597	59	6	could	could	AUX
ejsice-6597	59	7	conflict	conflict	VERB
ejsice-6597	59	8	in	in	ADP
ejsice-6597	59	9	the	the	DET
ejsice-6597	59	10	management	management	NOUN
ejsice-6597	59	11	of	of	ADP
ejsice-6597	59	12	natural	natural	ADJ
ejsice-6597	59	13	resources	resource	NOUN
ejsice-6597	59	14	.	.	PUNCT
ejsice-6597	60	1	however	however	ADV
ejsice-6597	60	2	,	,	PUNCT
ejsice-6597	60	3	according	accord	VERB
ejsice-6597	60	4	to	to	ADP
ejsice-6597	60	5	a	a	DET
ejsice-6597	60	6	different	different	ADJ
ejsice-6597	60	7	perspective	perspective	NOUN
ejsice-6597	60	8	,	,	PUNCT
ejsice-6597	60	9	stakeholders	stakeholder	NOUN
ejsice-6597	60	10	interests	interest	NOUN
ejsice-6597	60	11	can	can	AUX
ejsice-6597	60	12	be	be	AUX
ejsice-6597	60	13	considered	consider	VERB
ejsice-6597	60	14	complementary	complementary	ADJ
ejsice-6597	60	15	.	.	PUNCT
ejsice-6597	61	1	in	in	ADP
ejsice-6597	61	2	destinations	destination	NOUN
ejsice-6597	61	3	focused	focus	VERB
ejsice-6597	61	4	on	on	ADP
ejsice-6597	61	5	tourism	tourism	NOUN
ejsice-6597	61	6	development	development	NOUN
ejsice-6597	61	7	,	,	PUNCT
ejsice-6597	61	8	and	and	CCONJ
ejsice-6597	61	9	especially	especially	ADV
ejsice-6597	61	10	sustainable	sustainable	ADJ
ejsice-6597	61	11	tourism	tourism	NOUN
ejsice-6597	61	12	development	development	NOUN
ejsice-6597	61	13	,	,	PUNCT
ejsice-6597	61	14	business	business	NOUN
ejsice-6597	61	15	can	can	AUX
ejsice-6597	61	16	not	not	PART
ejsice-6597	61	17	pursue	pursue	VERB
ejsice-6597	61	18	economic	economic	ADJ
ejsice-6597	61	19	goal	goal	NOUN
ejsice-6597	61	20	that	that	PRON
ejsice-6597	61	21	negate	negate	VERB
ejsice-6597	61	22	the	the	DET
ejsice-6597	61	23	efforts	effort	NOUN
ejsice-6597	61	24	to	to	PART
ejsice-6597	61	25	safeguard	safeguard	VERB
ejsice-6597	61	26	the	the	DET
ejsice-6597	61	27	natural	natural	ADJ
ejsice-6597	61	28	and	and	CCONJ
ejsice-6597	61	29	cultural	cultural	ADJ
ejsice-6597	61	30	environment	environment	NOUN
ejsice-6597	61	31	.	.	PUNCT
ejsice-6597	62	1	this	this	PRON
ejsice-6597	62	2	is	be	AUX
ejsice-6597	62	3	because	because	SCONJ
ejsice-6597	62	4	natural	natural	ADJ
ejsice-6597	62	5	and	and	CCONJ
ejsice-6597	62	6	cultural	cultural	ADJ
ejsice-6597	62	7	attractions	attraction	NOUN
ejsice-6597	62	8	represent	represent	VERB
ejsice-6597	62	9	the	the	DET
ejsice-6597	62	10	core	core	NOUN
ejsice-6597	62	11	of	of	ADP
ejsice-6597	62	12	tourism	tourism	NOUN
ejsice-6597	62	13	products	product	NOUN
ejsice-6597	62	14	and	and	CCONJ
ejsice-6597	62	15	the	the	DET
ejsice-6597	62	16	most	most	ADV
ejsice-6597	62	17	interesting	interesting	ADJ
ejsice-6597	62	18	destination	destination	NOUN
ejsice-6597	62	19	features	feature	NOUN
ejsice-6597	62	20	for	for	ADP
ejsice-6597	62	21	tourists	tourist	NOUN
ejsice-6597	62	22	3	3	NUM
ejsice-6597	62	23	.	.	PUNCT
ejsice-6597	62	24	methodology	methodology	NOUN
ejsice-6597	62	25	empirical	empirical	ADJ
ejsice-6597	62	26	research	research	NOUN
ejsice-6597	62	27	conducted	conduct	VERB
ejsice-6597	62	28	in	in	ADP
ejsice-6597	62	29	order	order	NOUN
ejsice-6597	62	30	to	to	PART
ejsice-6597	62	31	understand	understand	VERB
ejsice-6597	62	32	the	the	DET
ejsice-6597	62	33	characteristics	characteristic	NOUN
ejsice-6597	62	34	of	of	ADP
ejsice-6597	62	35	the	the	DET
ejsice-6597	62	36	financial	financial	ADJ
ejsice-6597	62	37	statement	statement	NOUN
ejsice-6597	62	38	disclosure	disclosure	NOUN
ejsice-6597	62	39	concerning	concern	VERB
ejsice-6597	62	40	decommissioning	decommissioning	NOUN
ejsice-6597	62	41	funds	fund	NOUN
ejsice-6597	62	42	in	in	ADP
ejsice-6597	62	43	listed	list	VERB
ejsice-6597	62	44	european	european	ADJ
ejsice-6597	62	45	non	non	ADJ
ejsice-6597	62	46	-	-	ADJ
ejsice-6597	62	47	financial	financial	ADJ
ejsice-6597	62	48	companies	company	NOUN
ejsice-6597	62	49	(	(	PUNCT
ejsice-6597	62	50	significant	significant	ADJ
ejsice-6597	62	51	amounts	amount	NOUN
ejsice-6597	62	52	exceeding	exceed	VERB
ejsice-6597	62	53	1	1	NUM
ejsice-6597	62	54	million	million	NUM
ejsice-6597	62	55	euro	euro	NOUN
ejsice-6597	62	56	of	of	ADP
ejsice-6597	62	57	decommissioning	decommissioning	NOUN
ejsice-6597	62	58	funds	fund	NOUN
ejsice-6597	62	59	)	)	PUNCT
ejsice-6597	62	60	for	for	ADP
ejsice-6597	62	61	the	the	DET
ejsice-6597	62	62	years	year	NOUN
ejsice-6597	62	63	2016	2016	NUM
ejsice-6597	62	64	-	-	SYM
ejsice-6597	62	65	2020	2020	NUM
ejsice-6597	62	66	for	for	ADP
ejsice-6597	62	67	the	the	DET
ejsice-6597	62	68	27	27	NUM
ejsice-6597	62	69	member	member	NOUN
ejsice-6597	62	70	countries	country	NOUN
ejsice-6597	62	71	of	of	ADP
ejsice-6597	62	72	the	the	DET
ejsice-6597	62	73	european	european	PROPN
ejsice-6597	62	74	union	union	PROPN
ejsice-6597	62	75	(	(	PUNCT
ejsice-6597	62	76	stoval	stoval	PROPN
ejsice-6597	62	77	,	,	PUNCT
ejsice-6597	62	78	higham	higham	PROPN
ejsice-6597	62	79	&	&	CCONJ
ejsice-6597	62	80	stephenson	stephenson	PROPN
ejsice-6597	62	81	2019	2019	NUM
ejsice-6597	62	82	)	)	PUNCT
ejsice-6597	62	83	.	.	PUNCT
ejsice-6597	63	1	we	we	PRON
ejsice-6597	63	2	voluntarily	voluntarily	ADV
ejsice-6597	63	3	excluded	exclude	VERB
ejsice-6597	63	4	banks	bank	NOUN
ejsice-6597	63	5	,	,	PUNCT
ejsice-6597	63	6	insurance	insurance	NOUN
ejsice-6597	63	7	companies	company	NOUN
ejsice-6597	63	8	and	and	CCONJ
ejsice-6597	63	9	other	other	ADJ
ejsice-6597	63	10	financial	financial	ADJ
ejsice-6597	63	11	companies	company	NOUN
ejsice-6597	63	12	from	from	ADP
ejsice-6597	63	13	the	the	DET
ejsice-6597	63	14	analysis	analysis	NOUN
ejsice-6597	63	15	due	due	ADP
ejsice-6597	63	16	to	to	ADP
ejsice-6597	63	17	the	the	DET
ejsice-6597	63	18	wide	wide	ADJ
ejsice-6597	63	19	existing	exist	VERB
ejsice-6597	63	20	regulatory	regulatory	ADJ
ejsice-6597	63	21	differences	difference	NOUN
ejsice-6597	63	22	and	and	CCONJ
ejsice-6597	63	23	the	the	DET
ejsice-6597	63	24	peculiarities	peculiarity	NOUN
ejsice-6597	63	25	of	of	ADP
ejsice-6597	63	26	the	the	DET
ejsice-6597	63	27	typical	typical	ADJ
ejsice-6597	63	28	activities	activity	NOUN
ejsice-6597	63	29	of	of	ADP
ejsice-6597	63	30	these	these	DET
ejsice-6597	63	31	companies	company	NOUN
ejsice-6597	63	32	.	.	PUNCT
ejsice-6597	64	1	from	from	ADP
ejsice-6597	64	2	the	the	DET
ejsice-6597	64	3	reading	reading	NOUN
ejsice-6597	64	4	of	of	ADP
ejsice-6597	64	5	the	the	DET
ejsice-6597	64	6	financial	financial	ADJ
ejsice-6597	64	7	reports	report	NOUN
ejsice-6597	64	8	it	it	PRON
ejsice-6597	64	9	emerges	emerge	VERB
ejsice-6597	64	10	that	that	SCONJ
ejsice-6597	64	11	in	in	ADP
ejsice-6597	64	12	the	the	DET
ejsice-6597	64	13	section	section	NOUN
ejsice-6597	64	14	dedicated	dedicate	VERB
ejsice-6597	64	15	to	to	ADP
ejsice-6597	64	16	the	the	DET
ejsice-6597	64	17	presentation	presentation	NOUN
ejsice-6597	64	18	of	of	ADP
ejsice-6597	64	19	the	the	DET
ejsice-6597	64	20	accounting	accounting	NOUN
ejsice-6597	64	21	principles	principle	NOUN
ejsice-6597	64	22	adopted	adopt	VERB
ejsice-6597	64	23	,	,	PUNCT
ejsice-6597	64	24	the	the	DET
ejsice-6597	64	25	non	non	ADJ
ejsice-6597	64	26	-	-	ADJ
ejsice-6597	64	27	financial	financial	ADJ
ejsice-6597	64	28	companies	company	NOUN
ejsice-6597	64	29	report	report	VERB
ejsice-6597	64	30	the	the	DET
ejsice-6597	64	31	letter	letter	NOUN
ejsice-6597	64	32	or	or	CCONJ
ejsice-6597	64	33	in	in	ADP
ejsice-6597	64	34	any	any	DET
ejsice-6597	64	35	case	case	NOUN
ejsice-6597	64	36	the	the	DET
ejsice-6597	64	37	indications	indication	NOUN
ejsice-6597	64	38	provided	provide	VERB
ejsice-6597	64	39	by	by	ADP
ejsice-6597	64	40	the	the	DET
ejsice-6597	64	41	accounting	accounting	NOUN
ejsice-6597	64	42	standard	standard	NOUN
ejsice-6597	64	43	ias	ia	VERB
ejsice-6597	64	44	37	37	NUM
ejsice-6597	64	45	although	although	SCONJ
ejsice-6597	64	46	only	only	ADV
ejsice-6597	64	47	some	some	DET
ejsice-6597	64	48	companies	company	NOUN
ejsice-6597	64	49	make	make	VERB
ejsice-6597	64	50	explicit	explicit	ADJ
ejsice-6597	64	51	reference	reference	NOUN
ejsice-6597	64	52	(	(	PUNCT
ejsice-6597	64	53	baxter	baxter	PROPN
ejsice-6597	64	54	&	&	CCONJ
ejsice-6597	64	55	jack	jack	PROPN
ejsice-6597	64	56	2008	2008	NUM
ejsice-6597	64	57	)	)	PUNCT
ejsice-6597	64	58	.	.	PUNCT
ejsice-6597	65	1	for	for	ADP
ejsice-6597	65	2	these	these	DET
ejsice-6597	65	3	reasons	reason	NOUN
ejsice-6597	65	4	,	,	PUNCT
ejsice-6597	65	5	the	the	DET
ejsice-6597	65	6	purpose	purpose	NOUN
ejsice-6597	65	7	of	of	ADP
ejsice-6597	65	8	the	the	DET
ejsice-6597	65	9	research	research	NOUN
ejsice-6597	65	10	is	be	AUX
ejsice-6597	65	11	to	to	PART
ejsice-6597	65	12	verify	verify	VERB
ejsice-6597	65	13	how	how	SCONJ
ejsice-6597	65	14	the	the	DET
ejsice-6597	65	15	information	information	NOUN
ejsice-6597	65	16	contained	contain	VERB
ejsice-6597	65	17	in	in	ADP
ejsice-6597	65	18	the	the	DET
ejsice-6597	65	19	accounting	accounting	NOUN
ejsice-6597	65	20	documents	document	NOUN
ejsice-6597	65	21	is	be	AUX
ejsice-6597	65	22	managed	manage	VERB
ejsice-6597	65	23	with	with	ADP
ejsice-6597	65	24	the	the	DET
ejsice-6597	65	25	relative	relative	ADJ
ejsice-6597	65	26	level	level	NOUN
ejsice-6597	65	27	of	of	ADP
ejsice-6597	65	28	transparency	transparency	NOUN
ejsice-6597	65	29	provided	provide	VERB
ejsice-6597	65	30	about	about	ADP
ejsice-6597	65	31	the	the	DET
ejsice-6597	65	32	characteristics	characteristic	NOUN
ejsice-6597	65	33	that	that	PRON
ejsice-6597	65	34	determine	determine	VERB
ejsice-6597	65	35	the	the	DET
ejsice-6597	65	36	values	value	NOUN
ejsice-6597	65	37	of	of	ADP
ejsice-6597	65	38	the	the	DET
ejsice-6597	65	39	items	item	NOUN
ejsice-6597	65	40	in	in	ADP
ejsice-6597	65	41	question	question	NOUN
ejsice-6597	65	42	(	(	PUNCT
ejsice-6597	65	43	currie	currie	PROPN
ejsice-6597	65	44	,	,	PUNCT
ejsice-6597	65	45	seaton	seaton	PROPN
ejsice-6597	65	46	&	&	CCONJ
ejsice-6597	65	47	wesley	wesley	PROPN
ejsice-6597	65	48	2009	2009	NUM
ejsice-6597	65	49	)	)	PUNCT
ejsice-6597	65	50	(	(	PUNCT
ejsice-6597	65	51	table1	table1	PROPN
ejsice-6597	65	52	)	)	PUNCT
ejsice-6597	65	53	.	.	PUNCT
ejsice-6597	66	1	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	66	2	european	european	PROPN
ejsice-6597	66	3	journal	journal	PROPN
ejsice-6597	66	4	of	of	ADP
ejsice-6597	66	5	social	social	ADJ
ejsice-6597	66	6	impact	impact	NOUN
ejsice-6597	66	7	and	and	CCONJ
ejsice-6597	66	8	circular	circular	ADJ
ejsice-6597	66	9	economy	economy	NOUN
ejsice-6597	66	10	issn	issn	NOUN
ejsice-6597	66	11	:	:	PUNCT
ejsice-6597	66	12	2704	2704	NUM
ejsice-6597	66	13	-	-	SYM
ejsice-6597	66	14	9906	9906	NUM
ejsice-6597	66	15	doi	doi	NOUN
ejsice-6597	66	16	:	:	PUNCT
ejsice-6597	66	17	10.13135/2704	10.13135/2704	NUM
ejsice-6597	66	18	-	-	SYM
ejsice-6597	66	19	9906/6597	9906/6597	NUM
ejsice-6597	66	20	published	publish	VERB
ejsice-6597	66	21	by	by	ADP
ejsice-6597	66	22	university	university	PROPN
ejsice-6597	66	23	of	of	ADP
ejsice-6597	66	24	turin	turin	PROPN
ejsice-6597	66	25	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	66	26	ejsice	ejsice	PROPN
ejsice-6597	66	27	content	content	NOUN
ejsice-6597	66	28	is	be	AUX
ejsice-6597	66	29	licensed	license	VERB
ejsice-6597	66	30	under	under	ADP
ejsice-6597	66	31	a	a	DET
ejsice-6597	66	32	creative	creative	ADJ
ejsice-6597	66	33	commons	common	NOUN
ejsice-6597	66	34	attribution	attribution	NOUN
ejsice-6597	66	35	4.0	4.0	NUM
ejsice-6597	66	36	international	international	ADJ
ejsice-6597	66	37	license	license	NOUN
ejsice-6597	66	38	30	30	NUM
ejsice-6597	66	39	table	table	NOUN
ejsice-6597	66	40	1	1	NUM
ejsice-6597	66	41	.	.	PUNCT
ejsice-6597	66	42	data	datum	NOUN
ejsice-6597	66	43	sampling	sampling	NOUN
ejsice-6597	66	44	of	of	ADP
ejsice-6597	66	45	european	european	PROPN
ejsice-6597	66	46	business	business	PROPN
ejsice-6597	66	47	corporation	corporation	NOUN
ejsice-6597	66	48	with	with	ADP
ejsice-6597	66	49	cost	cost	NOUN
ejsice-6597	66	50	of	of	ADP
ejsice-6597	66	51	decommissioning	decommissioning	NOUN
ejsice-6597	66	52	.	.	PUNCT
ejsice-6597	67	1	materiality	materiality	NOUN
ejsice-6597	67	2	:	:	PUNCT
ejsice-6597	67	3	substantial	substantial	ADJ
ejsice-6597	67	4	amounts	amount	NOUN
ejsice-6597	67	5	exceeding	exceed	VERB
ejsice-6597	67	6	1	1	NUM
ejsice-6597	67	7	million	million	NUM
ejsice-6597	67	8	euros	euro	NOUN
ejsice-6597	67	9	.	.	PUNCT
ejsice-6597	68	1	european	european	ADJ
ejsice-6597	68	2	members	member	NOUN
ejsice-6597	68	3	2016	2016	NUM
ejsice-6597	68	4	2017	2017	NUM
ejsice-6597	68	5	2018	2018	NUM
ejsice-6597	68	6	2019	2019	NUM
ejsice-6597	68	7	2020	2020	NUM
ejsice-6597	68	8	austria	austria	PROPN
ejsice-6597	68	9	1	1	NUM
ejsice-6597	68	10	1	1	NUM
ejsice-6597	68	11	0	0	NUM
ejsice-6597	68	12	1	1	NUM
ejsice-6597	68	13	1	1	NUM
ejsice-6597	68	14	belgium	belgium	NOUN
ejsice-6597	68	15	3	3	NUM
ejsice-6597	68	16	4	4	NUM
ejsice-6597	68	17	2	2	NUM
ejsice-6597	68	18	2	2	NUM
ejsice-6597	68	19	2	2	NUM
ejsice-6597	68	20	bulgaria	bulgaria	NOUN
ejsice-6597	68	21	4	4	NUM
ejsice-6597	68	22	3	3	NUM
ejsice-6597	68	23	3	3	NUM
ejsice-6597	68	24	4	4	NUM
ejsice-6597	68	25	3	3	NUM
ejsice-6597	68	26	croatia	croatia	NOUN
ejsice-6597	68	27	4	4	NUM
ejsice-6597	68	28	5	5	NUM
ejsice-6597	68	29	4	4	NUM
ejsice-6597	68	30	3	3	NUM
ejsice-6597	68	31	4	4	NUM
ejsice-6597	68	32	denmark	denmark	NOUN
ejsice-6597	68	33	2	2	NUM
ejsice-6597	68	34	1	1	NUM
ejsice-6597	68	35	1	1	NUM
ejsice-6597	68	36	1	1	NUM
ejsice-6597	68	37	2	2	NUM
ejsice-6597	68	38	estonia	estonia	NOUN
ejsice-6597	68	39	1	1	NUM
ejsice-6597	68	40	1	1	NUM
ejsice-6597	68	41	0	0	NUM
ejsice-6597	68	42	0	0	NUM
ejsice-6597	68	43	1	1	NUM
ejsice-6597	68	44	finland	finland	NOUN
ejsice-6597	68	45	1	1	NUM
ejsice-6597	68	46	1	1	NUM
ejsice-6597	68	47	0	0	NUM
ejsice-6597	68	48	0	0	NUM
ejsice-6597	68	49	1	1	NUM
ejsice-6597	68	50	france	france	NOUN
ejsice-6597	68	51	13	13	NUM
ejsice-6597	68	52	14	14	NUM
ejsice-6597	68	53	17	17	NUM
ejsice-6597	68	54	15	15	NUM
ejsice-6597	68	55	16	16	NUM
ejsice-6597	68	56	germany	germany	PROPN
ejsice-6597	68	57	15	15	NUM
ejsice-6597	68	58	17	17	NUM
ejsice-6597	68	59	23	23	NUM
ejsice-6597	68	60	19	19	NUM
ejsice-6597	68	61	20	20	NUM
ejsice-6597	68	62	greece	greece	NOUN
ejsice-6597	68	63	2	2	NUM
ejsice-6597	68	64	0	0	NUM
ejsice-6597	68	65	0	0	NUM
ejsice-6597	68	66	0	0	NUM
ejsice-6597	68	67	1	1	NUM
ejsice-6597	68	68	ireland	ireland	NOUN
ejsice-6597	68	69	3	3	NUM
ejsice-6597	68	70	1	1	NUM
ejsice-6597	68	71	1	1	NUM
ejsice-6597	68	72	0	0	NUM
ejsice-6597	68	73	1	1	NUM
ejsice-6597	68	74	italy	italy	NOUN
ejsice-6597	68	75	12	12	NUM
ejsice-6597	68	76	16	16	NUM
ejsice-6597	68	77	17	17	NUM
ejsice-6597	68	78	20	20	NUM
ejsice-6597	68	79	18	18	NUM
ejsice-6597	68	80	netherlands	netherlands	PROPN
ejsice-6597	68	81	4	4	NUM
ejsice-6597	68	82	2	2	NUM
ejsice-6597	68	83	2	2	NUM
ejsice-6597	68	84	2	2	NUM
ejsice-6597	68	85	2	2	NUM
ejsice-6597	68	86	poland	poland	NOUN
ejsice-6597	68	87	5	5	NUM
ejsice-6597	68	88	3	3	NUM
ejsice-6597	68	89	2	2	NUM
ejsice-6597	68	90	5	5	NUM
ejsice-6597	68	91	3	3	NUM
ejsice-6597	68	92	portugal	portugal	PROPN
ejsice-6597	68	93	6	6	NUM
ejsice-6597	68	94	8	8	NUM
ejsice-6597	68	95	7	7	NUM
ejsice-6597	68	96	6	6	NUM
ejsice-6597	68	97	7	7	NUM
ejsice-6597	68	98	czech	czech	PROPN
ejsice-6597	68	99	republic	republic	NOUN
ejsice-6597	68	100	3	3	NUM
ejsice-6597	68	101	3	3	NUM
ejsice-6597	68	102	2	2	NUM
ejsice-6597	68	103	2	2	NUM
ejsice-6597	68	104	2	2	NUM
ejsice-6597	68	105	romania	romania	NOUN
ejsice-6597	68	106	3	3	NUM
ejsice-6597	68	107	3	3	NUM
ejsice-6597	68	108	2	2	NUM
ejsice-6597	68	109	3	3	NUM
ejsice-6597	68	110	2	2	NUM
ejsice-6597	68	111	slovakia	slovakia	NOUN
ejsice-6597	68	112	1	1	NUM
ejsice-6597	68	113	0	0	NUM
ejsice-6597	68	114	0	0	NUM
ejsice-6597	68	115	0	0	NUM
ejsice-6597	68	116	0	0	NUM
ejsice-6597	68	117	slovenia	slovenia	NOUN
ejsice-6597	68	118	1	1	NUM
ejsice-6597	68	119	0	0	NUM
ejsice-6597	68	120	0	0	NUM
ejsice-6597	68	121	0	0	NUM
ejsice-6597	68	122	0	0	NUM
ejsice-6597	68	123	spain	spain	NOUN
ejsice-6597	68	124	10	10	NUM
ejsice-6597	68	125	11	11	NUM
ejsice-6597	68	126	12	12	NUM
ejsice-6597	68	127	12	12	NUM
ejsice-6597	68	128	9	9	NUM
ejsice-6597	68	129	sweden	sweden	NOUN
ejsice-6597	68	130	3	3	NUM
ejsice-6597	68	131	3	3	NUM
ejsice-6597	68	132	3	3	NUM
ejsice-6597	68	133	2	2	NUM
ejsice-6597	68	134	3	3	NUM
ejsice-6597	68	135	hungary	hungary	NOUN
ejsice-6597	68	136	3	3	NUM
ejsice-6597	68	137	3	3	NUM
ejsice-6597	68	138	2	2	NUM
ejsice-6597	68	139	3	3	NUM
ejsice-6597	68	140	2	2	NUM
ejsice-6597	68	141	other	other	ADJ
ejsice-6597	68	142	0	0	NUM
ejsice-6597	68	143	0	0	NUM
ejsice-6597	68	144	0	0	NUM
ejsice-6597	68	145	0	0	NUM
ejsice-6597	68	146	0	0	NUM
ejsice-6597	68	147	total	total	ADJ
ejsice-6597	68	148	annuals	annual	NOUN
ejsice-6597	68	149	reports	report	VERB
ejsice-6597	68	150	100	100	NUM
ejsice-6597	68	151	100	100	NUM
ejsice-6597	68	152	100	100	NUM
ejsice-6597	68	153	100	100	NUM
ejsice-6597	68	154	100	100	NUM
ejsice-6597	68	155	source	source	NOUN
ejsice-6597	68	156	:	:	PUNCT
ejsice-6597	68	157	author	author	NOUN
ejsice-6597	68	158	’s	’s	PART
ejsice-6597	68	159	elaboration	elaboration	NOUN
ejsice-6597	68	160	on	on	ADP
ejsice-6597	68	161	european	european	PROPN
ejsice-6597	68	162	commission	commission	PROPN
ejsice-6597	68	163	data	datum	NOUN
ejsice-6597	68	164	set	set	VERB
ejsice-6597	68	165	.	.	PUNCT
ejsice-6597	69	1	the	the	DET
ejsice-6597	69	2	quality	quality	NOUN
ejsice-6597	69	3	of	of	ADP
ejsice-6597	69	4	the	the	DET
ejsice-6597	69	5	external	external	ADJ
ejsice-6597	69	6	information	information	NOUN
ejsice-6597	69	7	regarding	regard	VERB
ejsice-6597	69	8	the	the	DET
ejsice-6597	69	9	provisions	provision	NOUN
ejsice-6597	69	10	for	for	ADP
ejsice-6597	69	11	risks	risk	NOUN
ejsice-6597	69	12	and	and	CCONJ
ejsice-6597	69	13	charges	charge	NOUN
ejsice-6597	69	14	relating	relate	VERB
ejsice-6597	69	15	to	to	ADP
ejsice-6597	69	16	the	the	DET
ejsice-6597	69	17	dismantling	dismantling	NOUN
ejsice-6597	69	18	of	of	ADP
ejsice-6597	69	19	plants	plant	NOUN
ejsice-6597	69	20	,	,	PUNCT
ejsice-6597	69	21	the	the	DET
ejsice-6597	69	22	repurposing	repurposing	NOUN
ejsice-6597	69	23	of	of	ADP
ejsice-6597	69	24	sites	site	NOUN
ejsice-6597	69	25	and	and	CCONJ
ejsice-6597	69	26	reclamations	reclamation	NOUN
ejsice-6597	69	27	in	in	ADP
ejsice-6597	69	28	the	the	DET
ejsice-6597	69	29	financial	financial	ADJ
ejsice-6597	69	30	statements	statement	NOUN
ejsice-6597	69	31	of	of	ADP
ejsice-6597	69	32	the	the	DET
ejsice-6597	69	33	100	100	NUM
ejsice-6597	69	34	listed	list	VERB
ejsice-6597	69	35	companies	company	NOUN
ejsice-6597	69	36	is	be	AUX
ejsice-6597	69	37	rather	rather	ADV
ejsice-6597	69	38	heterogeneous	heterogeneous	ADJ
ejsice-6597	69	39	(	(	PUNCT
ejsice-6597	69	40	battaglia	battaglia	PROPN
ejsice-6597	69	41	2011	2011	NUM
ejsice-6597	69	42	)	)	PUNCT
ejsice-6597	69	43	.	.	PUNCT
ejsice-6597	70	1	it	it	PRON
ejsice-6597	70	2	can	can	AUX
ejsice-6597	70	3	certainly	certainly	ADV
ejsice-6597	70	4	be	be	AUX
ejsice-6597	70	5	said	say	VERB
ejsice-6597	70	6	that	that	SCONJ
ejsice-6597	70	7	if	if	SCONJ
ejsice-6597	70	8	the	the	DET
ejsice-6597	70	9	disclosure	disclosure	NOUN
ejsice-6597	70	10	required	require	VERB
ejsice-6597	70	11	by	by	ADP
ejsice-6597	70	12	the	the	DET
ejsice-6597	70	13	accounting	accounting	NOUN
ejsice-6597	70	14	principle	principle	NOUN
ejsice-6597	70	15	were	be	AUX
ejsice-6597	70	16	expected	expect	VERB
ejsice-6597	70	17	by	by	ADP
ejsice-6597	70	18	the	the	DET
ejsice-6597	70	19	companies	company	NOUN
ejsice-6597	70	20	in	in	ADP
ejsice-6597	70	21	a	a	DET
ejsice-6597	70	22	complex	complex	ADJ
ejsice-6597	70	23	manner	manner	NOUN
ejsice-6597	70	24	,	,	PUNCT
ejsice-6597	70	25	there	there	PRON
ejsice-6597	70	26	would	would	AUX
ejsice-6597	70	27	certainly	certainly	ADV
ejsice-6597	70	28	be	be	AUX
ejsice-6597	70	29	an	an	DET
ejsice-6597	70	30	improvement	improvement	NOUN
ejsice-6597	70	31	in	in	ADP
ejsice-6597	70	32	the	the	DET
ejsice-6597	70	33	level	level	NOUN
ejsice-6597	70	34	of	of	ADP
ejsice-6597	70	35	transparency	transparency	NOUN
ejsice-6597	70	36	.	.	PUNCT
ejsice-6597	71	1	below	below	ADP
ejsice-6597	71	2	is	be	AUX
ejsice-6597	71	3	an	an	DET
ejsice-6597	71	4	example	example	NOUN
ejsice-6597	71	5	of	of	ADP
ejsice-6597	71	6	a	a	DET
ejsice-6597	71	7	summary	summary	NOUN
ejsice-6597	71	8	checklist	checklist	NOUN
ejsice-6597	71	9	for	for	ADP
ejsice-6597	71	10	the	the	DET
ejsice-6597	71	11	italian	italian	ADJ
ejsice-6597	71	12	context	context	NOUN
ejsice-6597	71	13	which	which	PRON
ejsice-6597	71	14	highlights	highlight	VERB
ejsice-6597	71	15	the	the	DET
ejsice-6597	71	16	information	information	NOUN
ejsice-6597	71	17	required	require	VERB
ejsice-6597	71	18	by	by	ADP
ejsice-6597	71	19	the	the	DET
ejsice-6597	71	20	accounting	accounting	NOUN
ejsice-6597	71	21	standard	standard	NOUN
ejsice-6597	71	22	with	with	ADP
ejsice-6597	71	23	its	its	PRON
ejsice-6597	71	24	presence	presence	NOUN
ejsice-6597	71	25	in	in	ADP
ejsice-6597	71	26	the	the	DET
ejsice-6597	71	27	financial	financial	ADJ
ejsice-6597	71	28	statements	statement	NOUN
ejsice-6597	71	29	being	be	AUX
ejsice-6597	71	30	researched	research	VERB
ejsice-6597	71	31	(	(	PUNCT
ejsice-6597	71	32	table	table	NOUN
ejsice-6597	71	33	2	2	NUM
ejsice-6597	71	34	)	)	PUNCT
ejsice-6597	71	35	.	.	PUNCT
ejsice-6597	72	1	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	72	2	european	european	PROPN
ejsice-6597	72	3	journal	journal	PROPN
ejsice-6597	72	4	of	of	ADP
ejsice-6597	72	5	social	social	ADJ
ejsice-6597	72	6	impact	impact	NOUN
ejsice-6597	72	7	and	and	CCONJ
ejsice-6597	72	8	circular	circular	ADJ
ejsice-6597	72	9	economy	economy	NOUN
ejsice-6597	72	10	issn	issn	NOUN
ejsice-6597	72	11	:	:	PUNCT
ejsice-6597	72	12	2704	2704	NUM
ejsice-6597	72	13	-	-	SYM
ejsice-6597	72	14	9906	9906	NUM
ejsice-6597	72	15	doi	doi	NOUN
ejsice-6597	72	16	:	:	PUNCT
ejsice-6597	72	17	10.13135/2704	10.13135/2704	NUM
ejsice-6597	72	18	-	-	SYM
ejsice-6597	72	19	9906/6597	9906/6597	NUM
ejsice-6597	72	20	published	publish	VERB
ejsice-6597	72	21	by	by	ADP
ejsice-6597	72	22	university	university	PROPN
ejsice-6597	72	23	of	of	ADP
ejsice-6597	72	24	turin	turin	PROPN
ejsice-6597	72	25	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	72	26	ejsice	ejsice	PROPN
ejsice-6597	72	27	content	content	NOUN
ejsice-6597	72	28	is	be	AUX
ejsice-6597	72	29	licensed	license	VERB
ejsice-6597	72	30	under	under	ADP
ejsice-6597	72	31	a	a	DET
ejsice-6597	72	32	creative	creative	ADJ
ejsice-6597	72	33	commons	common	NOUN
ejsice-6597	72	34	attribution	attribution	NOUN
ejsice-6597	72	35	4.0	4.0	NUM
ejsice-6597	72	36	international	international	ADJ
ejsice-6597	72	37	license	license	NOUN
ejsice-6597	72	38	31	31	NUM
ejsice-6597	72	39	table	table	NOUN
ejsice-6597	72	40	2	2	NUM
ejsice-6597	72	41	.	.	PUNCT
ejsice-6597	73	1	summary	summary	NOUN
ejsice-6597	73	2	of	of	ADP
ejsice-6597	73	3	empirical	empirical	ADJ
ejsice-6597	73	4	evidence	evidence	NOUN
ejsice-6597	73	5	of	of	ADP
ejsice-6597	73	6	disclosure	disclosure	NOUN
ejsice-6597	73	7	for	for	ADP
ejsice-6597	73	8	cost	cost	NOUN
ejsice-6597	73	9	decommissioning	decommissioning	NOUN
ejsice-6597	73	10	:	:	PUNCT
ejsice-6597	73	11	italy	italy	PROPN
ejsice-6597	73	12	checklist	checklist	PROPN
ejsice-6597	73	13	2016	2016	NUM
ejsice-6597	73	14	ias	ia	VERB
ejsice-6597	73	15	37	37	NUM
ejsice-6597	73	16	indications	indication	NOUN
ejsice-6597	73	17	presence	presence	NOUN
ejsice-6597	73	18	of	of	ADP
ejsice-6597	73	19	information	information	NOUN
ejsice-6597	74	1	yes	yes	INTJ
ejsice-6597	74	2	no	no	DET
ejsice-6597	74	3	84	84	NUM
ejsice-6597	74	4	.	.	PUNCT
ejsice-6597	75	1	for	for	ADP
ejsice-6597	75	2	each	each	DET
ejsice-6597	75	3	class	class	NOUN
ejsice-6597	75	4	of	of	ADP
ejsice-6597	75	5	provisions	provision	NOUN
ejsice-6597	75	6	,	,	PUNCT
ejsice-6597	75	7	the	the	DET
ejsice-6597	75	8	company	company	NOUN
ejsice-6597	75	9	must	must	AUX
ejsice-6597	75	10	highlight	highlight	VERB
ejsice-6597	75	11	:	:	PUNCT
ejsice-6597	75	12	a	a	X
ejsice-6597	75	13	)	)	PUNCT
ejsice-6597	75	14	the	the	DET
ejsice-6597	75	15	book	book	NOUN
ejsice-6597	75	16	value	value	NOUN
ejsice-6597	75	17	at	at	ADP
ejsice-6597	75	18	the	the	DET
ejsice-6597	75	19	beginning	beginning	NOUN
ejsice-6597	75	20	and	and	CCONJ
ejsice-6597	75	21	end	end	NOUN
ejsice-6597	75	22	of	of	ADP
ejsice-6597	75	23	the	the	DET
ejsice-6597	75	24	financial	financial	ADJ
ejsice-6597	75	25	year	year	NOUN
ejsice-6597	75	26	;	;	PUNCT
ejsice-6597	75	27	29	29	NUM
ejsice-6597	75	28	0	0	NUM
ejsice-6597	75	29	b	b	X
ejsice-6597	75	30	)	)	PUNCT
ejsice-6597	75	31	the	the	DET
ejsice-6597	75	32	additional	additional	ADJ
ejsice-6597	75	33	provisions	provision	NOUN
ejsice-6597	75	34	made	make	VERB
ejsice-6597	75	35	during	during	ADP
ejsice-6597	75	36	the	the	DET
ejsice-6597	75	37	year	year	NOUN
ejsice-6597	75	38	,	,	PUNCT
ejsice-6597	75	39	including	include	VERB
ejsice-6597	75	40	increases	increase	NOUN
ejsice-6597	75	41	to	to	ADP
ejsice-6597	75	42	existing	exist	VERB
ejsice-6597	75	43	provisions	provision	NOUN
ejsice-6597	75	44	;	;	PUNCT
ejsice-6597	75	45	23	23	NUM
ejsice-6597	75	46	6	6	NUM
ejsice-6597	75	47	c	c	NOUN
ejsice-6597	75	48	)	)	PUNCT
ejsice-6597	75	49	the	the	DET
ejsice-6597	75	50	amounts	amount	NOUN
ejsice-6597	75	51	used	use	VERB
ejsice-6597	75	52	(	(	PUNCT
ejsice-6597	75	53	ie	ie	X
ejsice-6597	75	54	costs	cost	NOUN
ejsice-6597	75	55	incurred	incur	VERB
ejsice-6597	75	56	and	and	CCONJ
ejsice-6597	75	57	charged	charge	VERB
ejsice-6597	75	58	to	to	ADP
ejsice-6597	75	59	the	the	DET
ejsice-6597	75	60	provision	provision	NOUN
ejsice-6597	75	61	)	)	PUNCT
ejsice-6597	75	62	during	during	ADP
ejsice-6597	75	63	the	the	DET
ejsice-6597	75	64	year	year	NOUN
ejsice-6597	75	65	;	;	PUNCT
ejsice-6597	75	66	22	22	NUM
ejsice-6597	75	67	7	7	NUM
ejsice-6597	75	68	d	d	NOUN
ejsice-6597	75	69	)	)	PUNCT
ejsice-6597	75	70	amounts	amount	NOUN
ejsice-6597	75	71	not	not	PART
ejsice-6597	75	72	used	use	VERB
ejsice-6597	75	73	and	and	CCONJ
ejsice-6597	75	74	reversed	reverse	VERB
ejsice-6597	75	75	during	during	ADP
ejsice-6597	75	76	the	the	DET
ejsice-6597	75	77	year	year	NOUN
ejsice-6597	75	78	;	;	PUNCT
ejsice-6597	75	79	11	11	NUM
ejsice-6597	75	80	18	18	NUM
ejsice-6597	75	81	e	e	NOUN
ejsice-6597	75	82	)	)	PUNCT
ejsice-6597	75	83	the	the	DET
ejsice-6597	75	84	increases	increase	NOUN
ejsice-6597	75	85	in	in	ADP
ejsice-6597	75	86	the	the	DET
ejsice-6597	75	87	discounted	discount	VERB
ejsice-6597	75	88	amounts	amount	NOUN
ejsice-6597	75	89	that	that	PRON
ejsice-6597	75	90	occurred	occur	VERB
ejsice-6597	75	91	during	during	ADP
ejsice-6597	75	92	the	the	DET
ejsice-6597	75	93	year	year	NOUN
ejsice-6597	75	94	,	,	PUNCT
ejsice-6597	75	95	due	due	ADP
ejsice-6597	75	96	to	to	ADP
ejsice-6597	75	97	the	the	DET
ejsice-6597	75	98	passage	passage	NOUN
ejsice-6597	75	99	of	of	ADP
ejsice-6597	75	100	time	time	NOUN
ejsice-6597	75	101	,	,	PUNCT
ejsice-6597	75	102	and	and	CCONJ
ejsice-6597	75	103	the	the	DET
ejsice-6597	75	104	effect	effect	NOUN
ejsice-6597	75	105	of	of	ADP
ejsice-6597	75	106	any	any	DET
ejsice-6597	75	107	change	change	NOUN
ejsice-6597	75	108	in	in	ADP
ejsice-6597	75	109	the	the	DET
ejsice-6597	75	110	discount	discount	NOUN
ejsice-6597	75	111	rate	rate	NOUN
ejsice-6597	75	112	.	.	PUNCT
ejsice-6597	76	1	11	11	NUM
ejsice-6597	76	2	18	18	NUM
ejsice-6597	76	3	85	85	NUM
ejsice-6597	76	4	.	.	PUNCT
ejsice-6597	77	1	the	the	DET
ejsice-6597	77	2	company	company	NOUN
ejsice-6597	77	3	must	must	AUX
ejsice-6597	77	4	indicate	indicate	VERB
ejsice-6597	77	5	for	for	ADP
ejsice-6597	77	6	each	each	DET
ejsice-6597	77	7	class	class	NOUN
ejsice-6597	77	8	of	of	ADP
ejsice-6597	77	9	provisions	provision	NOUN
ejsice-6597	77	10	:	:	PUNCT
ejsice-6597	77	11	a	a	X
ejsice-6597	77	12	)	)	PUNCT
ejsice-6597	77	13	a	a	DET
ejsice-6597	77	14	brief	brief	ADJ
ejsice-6597	77	15	description	description	NOUN
ejsice-6597	77	16	of	of	ADP
ejsice-6597	77	17	the	the	DET
ejsice-6597	77	18	nature	nature	NOUN
ejsice-6597	77	19	of	of	ADP
ejsice-6597	77	20	the	the	DET
ejsice-6597	77	21	obligation	obligation	NOUN
ejsice-6597	77	22	and	and	CCONJ
ejsice-6597	77	23	the	the	DET
ejsice-6597	77	24	expected	expect	VERB
ejsice-6597	77	25	timing	timing	NOUN
ejsice-6597	77	26	of	of	ADP
ejsice-6597	77	27	the	the	DET
ejsice-6597	77	28	resulting	result	VERB
ejsice-6597	77	29	outlay	outlay	NOUN
ejsice-6597	77	30	;	;	PUNCT
ejsice-6597	77	31	11	11	NUM
ejsice-6597	77	32	18	18	NUM
ejsice-6597	77	33	b	b	NOUN
ejsice-6597	77	34	)	)	PUNCT
ejsice-6597	77	35	an	an	DET
ejsice-6597	77	36	indication	indication	NOUN
ejsice-6597	77	37	of	of	ADP
ejsice-6597	77	38	the	the	DET
ejsice-6597	77	39	uncertainties	uncertainty	NOUN
ejsice-6597	77	40	relating	relate	VERB
ejsice-6597	77	41	to	to	ADP
ejsice-6597	77	42	the	the	DET
ejsice-6597	77	43	amount	amount	NOUN
ejsice-6597	77	44	or	or	CCONJ
ejsice-6597	77	45	timing	timing	NOUN
ejsice-6597	77	46	of	of	ADP
ejsice-6597	77	47	such	such	ADJ
ejsice-6597	77	48	disbursements	disbursement	NOUN
ejsice-6597	77	49	.	.	PUNCT
ejsice-6597	78	1	where	where	SCONJ
ejsice-6597	78	2	it	it	PRON
ejsice-6597	78	3	is	be	AUX
ejsice-6597	78	4	necessary	necessary	ADJ
ejsice-6597	78	5	to	to	PART
ejsice-6597	78	6	provide	provide	VERB
ejsice-6597	78	7	adequate	adequate	ADJ
ejsice-6597	78	8	information	information	NOUN
ejsice-6597	78	9	,	,	PUNCT
ejsice-6597	78	10	the	the	DET
ejsice-6597	78	11	company	company	NOUN
ejsice-6597	78	12	must	must	AUX
ejsice-6597	78	13	highlight	highlight	VERB
ejsice-6597	78	14	the	the	DET
ejsice-6597	78	15	main	main	ADJ
ejsice-6597	78	16	assumptions	assumption	NOUN
ejsice-6597	78	17	made	make	VERB
ejsice-6597	78	18	about	about	ADP
ejsice-6597	78	19	future	future	ADJ
ejsice-6597	78	20	events	event	NOUN
ejsice-6597	78	21	.	.	PUNCT
ejsice-6597	79	1	6	6	NUM
ejsice-6597	79	2	23	23	NUM
ejsice-6597	79	3	c	c	NOUN
ejsice-6597	79	4	)	)	PUNCT
ejsice-6597	79	5	the	the	DET
ejsice-6597	79	6	amount	amount	NOUN
ejsice-6597	79	7	of	of	ADP
ejsice-6597	79	8	any	any	DET
ejsice-6597	79	9	compensation	compensation	NOUN
ejsice-6597	79	10	provided	provide	VERB
ejsice-6597	79	11	,	,	PUNCT
ejsice-6597	79	12	specifying	specify	VERB
ejsice-6597	79	13	the	the	DET
ejsice-6597	79	14	amount	amount	NOUN
ejsice-6597	79	15	of	of	ADP
ejsice-6597	79	16	each	each	DET
ejsice-6597	79	17	asset	asset	NOUN
ejsice-6597	79	18	recognized	recognize	VERB
ejsice-6597	79	19	for	for	ADP
ejsice-6597	79	20	the	the	DET
ejsice-6597	79	21	expected	expect	VERB
ejsice-6597	79	22	compensation	compensation	NOUN
ejsice-6597	79	23	.	.	PUNCT
ejsice-6597	80	1	0	0	NUM
ejsice-6597	80	2	29	29	NUM
ejsice-6597	80	3	86	86	NUM
ejsice-6597	80	4	.	.	PUNCT
ejsice-6597	81	1	unless	unless	SCONJ
ejsice-6597	81	2	the	the	DET
ejsice-6597	81	3	likelihood	likelihood	NOUN
ejsice-6597	81	4	of	of	ADP
ejsice-6597	81	5	engaging	engage	VERB
ejsice-6597	81	6	any	any	DET
ejsice-6597	81	7	resource	resource	NOUN
ejsice-6597	81	8	to	to	PART
ejsice-6597	81	9	settle	settle	VERB
ejsice-6597	81	10	the	the	DET
ejsice-6597	81	11	obligation	obligation	NOUN
ejsice-6597	81	12	is	be	AUX
ejsice-6597	81	13	remote	remote	ADJ
ejsice-6597	81	14	,	,	PUNCT
ejsice-6597	81	15	the	the	DET
ejsice-6597	81	16	company	company	NOUN
ejsice-6597	81	17	must	must	AUX
ejsice-6597	81	18	disclose	disclose	VERB
ejsice-6597	81	19	for	for	ADP
ejsice-6597	81	20	each	each	DET
ejsice-6597	81	21	class	class	NOUN
ejsice-6597	81	22	of	of	ADP
ejsice-6597	81	23	contingent	contingent	ADJ
ejsice-6597	81	24	liability	liability	NOUN
ejsice-6597	81	25	at	at	ADP
ejsice-6597	81	26	the	the	DET
ejsice-6597	81	27	reporting	reporting	NOUN
ejsice-6597	81	28	date	date	NOUN
ejsice-6597	81	29	a	a	DET
ejsice-6597	81	30	brief	brief	ADJ
ejsice-6597	81	31	description	description	NOUN
ejsice-6597	81	32	of	of	ADP
ejsice-6597	81	33	the	the	DET
ejsice-6597	81	34	nature	nature	NOUN
ejsice-6597	81	35	of	of	ADP
ejsice-6597	81	36	the	the	DET
ejsice-6597	81	37	contingent	contingent	NOUN
ejsice-6597	81	38	liability	liability	NOUN
ejsice-6597	81	39	and	and	CCONJ
ejsice-6597	81	40	,	,	PUNCT
ejsice-6597	81	41	where	where	SCONJ
ejsice-6597	81	42	feasible	feasible	ADJ
ejsice-6597	81	43	:	:	PUNCT
ejsice-6597	81	44	a	a	X
ejsice-6597	81	45	)	)	PUNCT
ejsice-6597	81	46	an	an	DET
ejsice-6597	81	47	estimate	estimate	NOUN
ejsice-6597	81	48	of	of	ADP
ejsice-6597	81	49	its	its	PRON
ejsice-6597	81	50	financial	financial	ADJ
ejsice-6597	81	51	effects	effect	NOUN
ejsice-6597	81	52	,	,	PUNCT
ejsice-6597	81	53	0	0	NUM
ejsice-6597	81	54	29	29	NUM
ejsice-6597	81	55	b	b	NOUN
ejsice-6597	81	56	)	)	PUNCT
ejsice-6597	81	57	an	an	DET
ejsice-6597	81	58	indication	indication	NOUN
ejsice-6597	81	59	of	of	ADP
ejsice-6597	81	60	the	the	DET
ejsice-6597	81	61	uncertainties	uncertainty	NOUN
ejsice-6597	81	62	relating	relate	VERB
ejsice-6597	81	63	to	to	ADP
ejsice-6597	81	64	the	the	DET
ejsice-6597	81	65	amount	amount	NOUN
ejsice-6597	81	66	or	or	CCONJ
ejsice-6597	81	67	timing	timing	NOUN
ejsice-6597	81	68	of	of	ADP
ejsice-6597	81	69	each	each	DET
ejsice-6597	81	70	disbursement	disbursement	NOUN
ejsice-6597	81	71	;	;	PUNCT
ejsice-6597	81	72	is	be	AUX
ejsice-6597	81	73	0	0	NUM
ejsice-6597	81	74	29	29	NUM
ejsice-6597	81	75	c	c	NOUN
ejsice-6597	81	76	)	)	PUNCT
ejsice-6597	81	77	the	the	DET
ejsice-6597	81	78	probability	probability	NOUN
ejsice-6597	81	79	of	of	ADP
ejsice-6597	81	80	each	each	DET
ejsice-6597	81	81	indemnity	indemnity	NOUN
ejsice-6597	81	82	.	.	PUNCT
ejsice-6597	82	1	0	0	NUM
ejsice-6597	82	2	29	29	NUM
ejsice-6597	82	3	source	source	NOUN
ejsice-6597	82	4	:	:	PUNCT
ejsice-6597	82	5	author	author	NOUN
ejsice-6597	82	6	’s	’s	PART
ejsice-6597	82	7	elaboration	elaboration	NOUN
ejsice-6597	82	8	the	the	DET
ejsice-6597	82	9	table	table	NOUN
ejsice-6597	82	10	highlights	highlight	VERB
ejsice-6597	82	11	the	the	DET
ejsice-6597	82	12	lack	lack	NOUN
ejsice-6597	82	13	of	of	ADP
ejsice-6597	82	14	information	information	NOUN
ejsice-6597	82	15	required	require	VERB
ejsice-6597	82	16	by	by	ADP
ejsice-6597	82	17	paragraph	paragraph	NOUN
ejsice-6597	82	18	86	86	NUM
ejsice-6597	82	19	regarding	regard	VERB
ejsice-6597	82	20	contingent	contingent	ADJ
ejsice-6597	82	21	liabilities	liability	NOUN
ejsice-6597	82	22	.	.	PUNCT
ejsice-6597	83	1	the	the	DET
ejsice-6597	83	2	reader	reader	NOUN
ejsice-6597	83	3	of	of	ADP
ejsice-6597	83	4	the	the	DET
ejsice-6597	83	5	financial	financial	ADJ
ejsice-6597	83	6	statements	statement	NOUN
ejsice-6597	83	7	can	can	AUX
ejsice-6597	83	8	not	not	PART
ejsice-6597	83	9	be	be	AUX
ejsice-6597	83	10	certain	certain	ADJ
ejsice-6597	83	11	either	either	CCONJ
ejsice-6597	83	12	that	that	SCONJ
ejsice-6597	83	13	the	the	DET
ejsice-6597	83	14	company	company	NOUN
ejsice-6597	83	15	is	be	AUX
ejsice-6597	83	16	not	not	PART
ejsice-6597	83	17	exposed	expose	VERB
ejsice-6597	83	18	to	to	ADP
ejsice-6597	83	19	potential	potential	ADJ
ejsice-6597	83	20	liabilities	liability	NOUN
ejsice-6597	83	21	or	or	CCONJ
ejsice-6597	83	22	that	that	SCONJ
ejsice-6597	83	23	these	these	PRON
ejsice-6597	83	24	,	,	PUNCT
ejsice-6597	83	25	although	although	SCONJ
ejsice-6597	83	26	they	they	PRON
ejsice-6597	83	27	exist	exist	VERB
ejsice-6597	83	28	,	,	PUNCT
ejsice-6597	83	29	are	be	AUX
ejsice-6597	83	30	not	not	PART
ejsice-6597	83	31	indicated	indicate	VERB
ejsice-6597	83	32	(	(	PUNCT
ejsice-6597	83	33	castellani	castellani	PROPN
ejsice-6597	83	34	&	&	CCONJ
ejsice-6597	83	35	sala	sala	PROPN
ejsice-6597	83	36	2010	2010	NUM
ejsice-6597	83	37	)	)	PUNCT
ejsice-6597	83	38	.	.	PUNCT
ejsice-6597	84	1	by	by	ADP
ejsice-6597	84	2	categorizing	categorize	VERB
ejsice-6597	84	3	the	the	DET
ejsice-6597	84	4	indications	indication	NOUN
ejsice-6597	84	5	present	present	ADJ
ejsice-6597	84	6	in	in	ADP
ejsice-6597	84	7	the	the	DET
ejsice-6597	84	8	accounting	accounting	NOUN
ejsice-6597	84	9	standard	standard	NOUN
ejsice-6597	84	10	,	,	PUNCT
ejsice-6597	84	11	it	it	PRON
ejsice-6597	84	12	is	be	AUX
ejsice-6597	84	13	possible	possible	ADJ
ejsice-6597	84	14	to	to	PART
ejsice-6597	84	15	reach	reach	VERB
ejsice-6597	84	16	the	the	DET
ejsice-6597	84	17	following	follow	VERB
ejsice-6597	84	18	groupings	grouping	NOUN
ejsice-6597	84	19	:	:	PUNCT
ejsice-6597	84	20	a.	a.	NOUN
ejsice-6597	84	21	indications	indication	NOUN
ejsice-6597	84	22	of	of	ADP
ejsice-6597	84	23	paragraph	paragraph	NOUN
ejsice-6597	84	24	84	84	NUM
ejsice-6597	84	25	:	:	PUNCT
ejsice-6597	84	26	quantitative	quantitative	ADJ
ejsice-6597	84	27	information	information	NOUN
ejsice-6597	84	28	expressed	express	VERB
ejsice-6597	84	29	with	with	ADP
ejsice-6597	84	30	numerical	numerical	ADJ
ejsice-6597	84	31	values	value	NOUN
ejsice-6597	84	32	and	and	CCONJ
ejsice-6597	84	33	through	through	ADP
ejsice-6597	84	34	the	the	DET
ejsice-6597	84	35	use	use	NOUN
ejsice-6597	84	36	of	of	ADP
ejsice-6597	84	37	tables	table	NOUN
ejsice-6597	84	38	.	.	PUNCT
ejsice-6597	85	1	b.	b.	NOUN
ejsice-6597	85	2	indications	indication	NOUN
ejsice-6597	85	3	of	of	ADP
ejsice-6597	85	4	paragraph	paragraph	NOUN
ejsice-6597	85	5	85	85	NUM
ejsice-6597	85	6	:	:	PUNCT
ejsice-6597	85	7	information	information	NOUN
ejsice-6597	85	8	of	of	ADP
ejsice-6597	85	9	a	a	DET
ejsice-6597	85	10	descriptive	descriptive	ADJ
ejsice-6597	85	11	nature	nature	NOUN
ejsice-6597	85	12	that	that	PRON
ejsice-6597	85	13	can	can	AUX
ejsice-6597	85	14	be	be	AUX
ejsice-6597	85	15	expressed	express	VERB
ejsice-6597	85	16	in	in	ADP
ejsice-6597	85	17	discursive	discursive	ADJ
ejsice-6597	85	18	form	form	NOUN
ejsice-6597	85	19	.	.	PUNCT
ejsice-6597	86	1	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	86	2	european	european	PROPN
ejsice-6597	86	3	journal	journal	PROPN
ejsice-6597	86	4	of	of	ADP
ejsice-6597	86	5	social	social	ADJ
ejsice-6597	86	6	impact	impact	NOUN
ejsice-6597	86	7	and	and	CCONJ
ejsice-6597	86	8	circular	circular	ADJ
ejsice-6597	86	9	economy	economy	NOUN
ejsice-6597	86	10	issn	issn	NOUN
ejsice-6597	86	11	:	:	PUNCT
ejsice-6597	86	12	2704	2704	NUM
ejsice-6597	86	13	-	-	SYM
ejsice-6597	86	14	9906	9906	NUM
ejsice-6597	86	15	doi	doi	NOUN
ejsice-6597	86	16	:	:	PUNCT
ejsice-6597	86	17	10.13135/2704	10.13135/2704	NUM
ejsice-6597	86	18	-	-	SYM
ejsice-6597	86	19	9906/6597	9906/6597	NUM
ejsice-6597	86	20	published	publish	VERB
ejsice-6597	86	21	by	by	ADP
ejsice-6597	86	22	university	university	PROPN
ejsice-6597	86	23	of	of	ADP
ejsice-6597	86	24	turin	turin	PROPN
ejsice-6597	86	25	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	86	26	ejsice	ejsice	PROPN
ejsice-6597	86	27	content	content	NOUN
ejsice-6597	86	28	is	be	AUX
ejsice-6597	86	29	licensed	license	VERB
ejsice-6597	86	30	under	under	ADP
ejsice-6597	86	31	a	a	DET
ejsice-6597	86	32	creative	creative	ADJ
ejsice-6597	86	33	commons	common	NOUN
ejsice-6597	86	34	attribution	attribution	NOUN
ejsice-6597	86	35	4.0	4.0	NUM
ejsice-6597	86	36	international	international	ADJ
ejsice-6597	86	37	license	license	NOUN
ejsice-6597	86	38	32	32	NUM
ejsice-6597	86	39	c.	c.	NOUN
ejsice-6597	86	40	indications	indication	NOUN
ejsice-6597	86	41	in	in	ADP
ejsice-6597	86	42	paragraph	paragraph	NOUN
ejsice-6597	86	43	86	86	NUM
ejsice-6597	86	44	:	:	PUNCT
ejsice-6597	86	45	information	information	NOUN
ejsice-6597	86	46	on	on	ADP
ejsice-6597	86	47	elements	element	NOUN
ejsice-6597	86	48	that	that	PRON
ejsice-6597	86	49	are	be	AUX
ejsice-6597	86	50	not	not	PART
ejsice-6597	86	51	reflected	reflect	VERB
ejsice-6597	86	52	in	in	ADP
ejsice-6597	86	53	the	the	DET
ejsice-6597	86	54	numerical	numerical	ADJ
ejsice-6597	86	55	values	value	NOUN
ejsice-6597	86	56	of	of	ADP
ejsice-6597	86	57	the	the	DET
ejsice-6597	86	58	financial	financial	ADJ
ejsice-6597	86	59	statements	statement	NOUN
ejsice-6597	86	60	.	.	PUNCT
ejsice-6597	87	1	this	this	DET
ejsice-6597	87	2	categorization	categorization	NOUN
ejsice-6597	87	3	allows	allow	VERB
ejsice-6597	87	4	us	we	PRON
ejsice-6597	87	5	to	to	PART
ejsice-6597	87	6	identify	identify	VERB
ejsice-6597	87	7	,	,	PUNCT
ejsice-6597	87	8	in	in	ADP
ejsice-6597	87	9	summary	summary	NOUN
ejsice-6597	87	10	,	,	PUNCT
ejsice-6597	87	11	how	how	SCONJ
ejsice-6597	87	12	the	the	DET
ejsice-6597	87	13	information	information	NOUN
ejsice-6597	87	14	reaches	reach	VERB
ejsice-6597	87	15	a	a	DET
ejsice-6597	87	16	good	good	ADJ
ejsice-6597	87	17	level	level	NOUN
ejsice-6597	87	18	of	of	ADP
ejsice-6597	87	19	transparency	transparency	NOUN
ejsice-6597	87	20	regarding	regard	VERB
ejsice-6597	87	21	the	the	DET
ejsice-6597	87	22	formation	formation	NOUN
ejsice-6597	87	23	and	and	CCONJ
ejsice-6597	87	24	variations	variation	NOUN
ejsice-6597	87	25	of	of	ADP
ejsice-6597	87	26	the	the	DET
ejsice-6597	87	27	elements	element	NOUN
ejsice-6597	87	28	that	that	PRON
ejsice-6597	87	29	are	be	AUX
ejsice-6597	87	30	represented	represent	VERB
ejsice-6597	87	31	by	by	ADP
ejsice-6597	87	32	numerical	numerical	ADJ
ejsice-6597	87	33	values	value	NOUN
ejsice-6597	87	34	.	.	PUNCT
ejsice-6597	88	1	lower	low	ADJ
ejsice-6597	88	2	levels	level	NOUN
ejsice-6597	88	3	of	of	ADP
ejsice-6597	88	4	information	information	NOUN
ejsice-6597	88	5	concern	concern	NOUN
ejsice-6597	88	6	the	the	DET
ejsice-6597	88	7	description	description	NOUN
ejsice-6597	88	8	of	of	ADP
ejsice-6597	88	9	the	the	DET
ejsice-6597	88	10	phenomena	phenomenon	NOUN
ejsice-6597	88	11	that	that	PRON
ejsice-6597	88	12	generated	generate	VERB
ejsice-6597	88	13	the	the	DET
ejsice-6597	88	14	values	value	NOUN
ejsice-6597	88	15	that	that	PRON
ejsice-6597	88	16	feed	feed	VERB
ejsice-6597	88	17	the	the	DET
ejsice-6597	88	18	financial	financial	ADJ
ejsice-6597	88	19	statements	statement	NOUN
ejsice-6597	88	20	(	(	PUNCT
ejsice-6597	88	21	bryman	bryman	NOUN
ejsice-6597	88	22	&	&	CCONJ
ejsice-6597	88	23	bell	bell	PROPN
ejsice-6597	88	24	2007	2007	NUM
ejsice-6597	88	25	)	)	PUNCT
ejsice-6597	88	26	.	.	PUNCT
ejsice-6597	89	1	finally	finally	ADV
ejsice-6597	89	2	,	,	PUNCT
ejsice-6597	89	3	an	an	DET
ejsice-6597	89	4	even	even	ADV
ejsice-6597	89	5	lower	low	ADJ
ejsice-6597	89	6	level	level	NOUN
ejsice-6597	89	7	of	of	ADP
ejsice-6597	89	8	disclosure	disclosure	NOUN
ejsice-6597	89	9	can	can	AUX
ejsice-6597	89	10	be	be	AUX
ejsice-6597	89	11	found	find	VERB
ejsice-6597	89	12	in	in	ADP
ejsice-6597	89	13	all	all	DET
ejsice-6597	89	14	the	the	DET
ejsice-6597	89	15	elements	element	NOUN
ejsice-6597	89	16	that	that	PRON
ejsice-6597	89	17	are	be	AUX
ejsice-6597	89	18	not	not	PART
ejsice-6597	89	19	reflected	reflect	VERB
ejsice-6597	89	20	in	in	ADP
ejsice-6597	89	21	the	the	DET
ejsice-6597	89	22	book	book	NOUN
ejsice-6597	89	23	values	value	NOUN
ejsice-6597	89	24	.	.	PUNCT
ejsice-6597	90	1	once	once	SCONJ
ejsice-6597	90	2	the	the	DET
ejsice-6597	90	3	results	result	NOUN
ejsice-6597	90	4	of	of	ADP
ejsice-6597	90	5	the	the	DET
ejsice-6597	90	6	empirical	empirical	ADJ
ejsice-6597	90	7	analysis	analysis	NOUN
ejsice-6597	90	8	have	have	AUX
ejsice-6597	90	9	been	be	AUX
ejsice-6597	90	10	summarized	summarize	VERB
ejsice-6597	90	11	in	in	ADP
ejsice-6597	90	12	an	an	DET
ejsice-6597	90	13	aggregate	aggregate	ADJ
ejsice-6597	90	14	manner	manner	NOUN
ejsice-6597	90	15	,	,	PUNCT
ejsice-6597	90	16	the	the	DET
ejsice-6597	90	17	understanding	understanding	NOUN
ejsice-6597	90	18	of	of	ADP
ejsice-6597	90	19	the	the	DET
ejsice-6597	90	20	level	level	NOUN
ejsice-6597	90	21	of	of	ADP
ejsice-6597	90	22	transparency	transparency	NOUN
ejsice-6597	90	23	in	in	ADP
ejsice-6597	90	24	the	the	DET
ejsice-6597	90	25	financial	financial	ADJ
ejsice-6597	90	26	statement	statement	NOUN
ejsice-6597	90	27	disclosure	disclosure	NOUN
ejsice-6597	90	28	concerning	concern	VERB
ejsice-6597	90	29	the	the	DET
ejsice-6597	90	30	decommissioning	decommissioning	NOUN
ejsice-6597	90	31	funds	fund	NOUN
ejsice-6597	90	32	can	can	AUX
ejsice-6597	90	33	be	be	AUX
ejsice-6597	90	34	carried	carry	VERB
ejsice-6597	90	35	out	out	ADP
ejsice-6597	90	36	through	through	ADP
ejsice-6597	90	37	the	the	DET
ejsice-6597	90	38	construction	construction	NOUN
ejsice-6597	90	39	of	of	ADP
ejsice-6597	90	40	a	a	DET
ejsice-6597	90	41	transparency	transparency	NOUN
ejsice-6597	90	42	index	index	NOUN
ejsice-6597	90	43	(	(	PUNCT
ejsice-6597	90	44	cook	cook	NOUN
ejsice-6597	90	45	&	&	CCONJ
ejsice-6597	90	46	reichardt	reichardt	PROPN
ejsice-6597	90	47	1979	1979	NUM
ejsice-6597	90	48	)	)	PUNCT
ejsice-6597	90	49	.	.	PUNCT
ejsice-6597	91	1	although	although	SCONJ
ejsice-6597	91	2	it	it	PRON
ejsice-6597	91	3	is	be	AUX
ejsice-6597	91	4	generally	generally	ADV
ejsice-6597	91	5	recognized	recognize	VERB
ejsice-6597	91	6	that	that	SCONJ
ejsice-6597	91	7	information	information	NOUN
ejsice-6597	91	8	transparency	transparency	NOUN
ejsice-6597	91	9	is	be	AUX
ejsice-6597	91	10	an	an	DET
ejsice-6597	91	11	abstract	abstract	ADJ
ejsice-6597	91	12	concept	concept	NOUN
ejsice-6597	91	13	,	,	PUNCT
ejsice-6597	91	14	difficult	difficult	ADJ
ejsice-6597	91	15	to	to	PART
ejsice-6597	91	16	measure	measure	VERB
ejsice-6597	91	17	and	and	CCONJ
ejsice-6597	91	18	undermined	undermine	VERB
ejsice-6597	91	19	by	by	ADP
ejsice-6597	91	20	the	the	DET
ejsice-6597	91	21	subjectivity	subjectivity	NOUN
ejsice-6597	91	22	of	of	ADP
ejsice-6597	91	23	the	the	DET
ejsice-6597	91	24	researcher	researcher	NOUN
ejsice-6597	91	25	in	in	ADP
ejsice-6597	91	26	the	the	DET
ejsice-6597	91	27	appreciation	appreciation	NOUN
ejsice-6597	91	28	of	of	ADP
ejsice-6597	91	29	phenomena	phenomenon	NOUN
ejsice-6597	91	30	,	,	PUNCT
ejsice-6597	91	31	in	in	ADP
ejsice-6597	91	32	the	the	DET
ejsice-6597	91	33	context	context	NOUN
ejsice-6597	91	34	of	of	ADP
ejsice-6597	91	35	empirical	empirical	ADJ
ejsice-6597	91	36	research	research	NOUN
ejsice-6597	91	37	the	the	DET
ejsice-6597	91	38	use	use	NOUN
ejsice-6597	91	39	of	of	ADP
ejsice-6597	91	40	these	these	DET
ejsice-6597	91	41	indices	index	NOUN
ejsice-6597	91	42	is	be	AUX
ejsice-6597	91	43	widely	widely	ADV
ejsice-6597	91	44	used	use	VERB
ejsice-6597	91	45	.	.	PUNCT
ejsice-6597	92	1	this	this	PRON
ejsice-6597	92	2	is	be	AUX
ejsice-6597	92	3	due	due	ADJ
ejsice-6597	92	4	to	to	ADP
ejsice-6597	92	5	the	the	DET
ejsice-6597	92	6	fact	fact	NOUN
ejsice-6597	92	7	that	that	SCONJ
ejsice-6597	92	8	the	the	DET
ejsice-6597	92	9	indicators	indicator	NOUN
ejsice-6597	92	10	are	be	AUX
ejsice-6597	92	11	capable	capable	ADJ
ejsice-6597	92	12	of	of	ADP
ejsice-6597	92	13	giving	give	VERB
ejsice-6597	92	14	a	a	DET
ejsice-6597	92	15	representation	representation	NOUN
ejsice-6597	92	16	of	of	ADP
ejsice-6597	92	17	the	the	DET
ejsice-6597	92	18	observed	observe	VERB
ejsice-6597	92	19	phenomenon	phenomenon	NOUN
ejsice-6597	92	20	which	which	PRON
ejsice-6597	92	21	,	,	PUNCT
ejsice-6597	92	22	although	although	SCONJ
ejsice-6597	92	23	it	it	PRON
ejsice-6597	92	24	does	do	AUX
ejsice-6597	92	25	not	not	PART
ejsice-6597	92	26	exist	exist	VERB
ejsice-6597	92	27	in	in	ADP
ejsice-6597	92	28	reality	reality	NOUN
ejsice-6597	92	29	,	,	PUNCT
ejsice-6597	92	30	can	can	AUX
ejsice-6597	92	31	still	still	ADV
ejsice-6597	92	32	be	be	AUX
ejsice-6597	92	33	appreciated	appreciate	VERB
ejsice-6597	92	34	.	.	PUNCT
ejsice-6597	93	1	in	in	ADP
ejsice-6597	93	2	order	order	NOUN
ejsice-6597	93	3	to	to	PART
ejsice-6597	93	4	limit	limit	VERB
ejsice-6597	93	5	the	the	DET
ejsice-6597	93	6	subjectivity	subjectivity	NOUN
ejsice-6597	93	7	inherent	inherent	ADJ
ejsice-6597	93	8	in	in	ADP
ejsice-6597	93	9	the	the	DET
ejsice-6597	93	10	choice	choice	NOUN
ejsice-6597	93	11	of	of	ADP
ejsice-6597	93	12	variables	variable	NOUN
ejsice-6597	93	13	to	to	PART
ejsice-6597	93	14	be	be	AUX
ejsice-6597	93	15	considered	consider	VERB
ejsice-6597	93	16	in	in	ADP
ejsice-6597	93	17	defining	define	VERB
ejsice-6597	93	18	the	the	DET
ejsice-6597	93	19	indicator	indicator	NOUN
ejsice-6597	93	20	,	,	PUNCT
ejsice-6597	93	21	it	it	PRON
ejsice-6597	93	22	is	be	AUX
ejsice-6597	93	23	considered	consider	VERB
ejsice-6597	93	24	appropriate	appropriate	ADJ
ejsice-6597	93	25	to	to	PART
ejsice-6597	93	26	include	include	VERB
ejsice-6597	93	27	only	only	ADV
ejsice-6597	93	28	the	the	DET
ejsice-6597	93	29	information	information	NOUN
ejsice-6597	93	30	required	require	VERB
ejsice-6597	93	31	by	by	ADP
ejsice-6597	93	32	ias	ias	PROPN
ejsice-6597	93	33	37	37	NUM
ejsice-6597	93	34	and	and	CCONJ
ejsice-6597	93	35	reported	report	VERB
ejsice-6597	93	36	in	in	ADP
ejsice-6597	93	37	the	the	DET
ejsice-6597	93	38	paragraphs	paragraph	NOUN
ejsice-6597	93	39	indicated	indicate	VERB
ejsice-6597	93	40	above	above	ADV
ejsice-6597	93	41	(	(	PUNCT
ejsice-6597	93	42	acar	acar	NOUN
ejsice-6597	93	43	&	&	CCONJ
ejsice-6597	93	44	ozkan	ozkan	NOUN
ejsice-6597	93	45	2017	2017	NUM
ejsice-6597	93	46	)	)	PUNCT
ejsice-6597	93	47	.	.	PUNCT
ejsice-6597	94	1	for	for	ADP
ejsice-6597	94	2	the	the	DET
ejsice-6597	94	3	study	study	NOUN
ejsice-6597	94	4	it	it	PRON
ejsice-6597	94	5	is	be	AUX
ejsice-6597	94	6	considered	consider	VERB
ejsice-6597	94	7	appropriate	appropriate	ADJ
ejsice-6597	94	8	to	to	PART
ejsice-6597	94	9	construct	construct	VERB
ejsice-6597	94	10	two	two	NUM
ejsice-6597	94	11	indicators	indicator	NOUN
ejsice-6597	94	12	.	.	PUNCT
ejsice-6597	95	1	the	the	DET
ejsice-6597	95	2	first	first	ADJ
ejsice-6597	95	3	having	have	VERB
ejsice-6597	95	4	as	as	ADP
ejsice-6597	95	5	variables	variable	NOUN
ejsice-6597	95	6	the	the	DET
ejsice-6597	95	7	information	information	NOUN
ejsice-6597	95	8	required	require	VERB
ejsice-6597	95	9	by	by	ADP
ejsice-6597	95	10	the	the	DET
ejsice-6597	95	11	accounting	accounting	NOUN
ejsice-6597	95	12	standard	standard	NOUN
ejsice-6597	95	13	,	,	PUNCT
ejsice-6597	95	14	each	each	PRON
ejsice-6597	95	15	considered	consider	VERB
ejsice-6597	95	16	with	with	ADP
ejsice-6597	95	17	the	the	DET
ejsice-6597	95	18	same	same	ADJ
ejsice-6597	95	19	importance	importance	NOUN
ejsice-6597	95	20	as	as	ADP
ejsice-6597	95	21	the	the	DET
ejsice-6597	95	22	others	other	NOUN
ejsice-6597	95	23	in	in	ADP
ejsice-6597	95	24	defining	define	VERB
ejsice-6597	95	25	the	the	DET
ejsice-6597	95	26	level	level	NOUN
ejsice-6597	95	27	of	of	ADP
ejsice-6597	95	28	transparency	transparency	NOUN
ejsice-6597	95	29	(	(	PUNCT
ejsice-6597	95	30	corbetta	corbetta	NOUN
ejsice-6597	95	31	2003	2003	NUM
ejsice-6597	95	32	)	)	PUNCT
ejsice-6597	95	33	.	.	PUNCT
ejsice-6597	96	1	this	this	DET
ejsice-6597	96	2	indicator	indicator	NOUN
ejsice-6597	96	3	allows	allow	VERB
ejsice-6597	96	4	to	to	PART
ejsice-6597	96	5	minimize	minimize	VERB
ejsice-6597	96	6	the	the	DET
ejsice-6597	96	7	subjectivity	subjectivity	NOUN
ejsice-6597	96	8	of	of	ADP
ejsice-6597	96	9	the	the	DET
ejsice-6597	96	10	researcher	researcher	NOUN
ejsice-6597	96	11	regardless	regardless	ADV
ejsice-6597	96	12	of	of	ADP
ejsice-6597	96	13	any	any	DET
ejsice-6597	96	14	consideration	consideration	NOUN
ejsice-6597	96	15	regarding	regard	VERB
ejsice-6597	96	16	the	the	DET
ejsice-6597	96	17	relevance	relevance	NOUN
ejsice-6597	96	18	of	of	ADP
ejsice-6597	96	19	the	the	DET
ejsice-6597	96	20	researcher	researcher	NOUN
ejsice-6597	96	21	's	's	PART
ejsice-6597	96	22	subjectivity	subjectivity	NOUN
ejsice-6597	96	23	regardless	regardless	ADV
ejsice-6597	96	24	of	of	ADP
ejsice-6597	96	25	any	any	DET
ejsice-6597	96	26	consideration	consideration	NOUN
ejsice-6597	96	27	regarding	regard	VERB
ejsice-6597	96	28	the	the	DET
ejsice-6597	96	29	relevance	relevance	NOUN
ejsice-6597	96	30	of	of	ADP
ejsice-6597	96	31	each	each	DET
ejsice-6597	96	32	single	single	ADJ
ejsice-6597	96	33	element	element	NOUN
ejsice-6597	96	34	.	.	PUNCT
ejsice-6597	97	1	the	the	DET
ejsice-6597	97	2	second	second	ADJ
ejsice-6597	97	3	considers	consider	VERB
ejsice-6597	97	4	the	the	DET
ejsice-6597	97	5	same	same	ADJ
ejsice-6597	97	6	variables	variable	NOUN
ejsice-6597	97	7	but	but	CCONJ
ejsice-6597	97	8	attributes	attribute	VERB
ejsice-6597	97	9	a	a	DET
ejsice-6597	97	10	different	different	ADJ
ejsice-6597	97	11	weight	weight	NOUN
ejsice-6597	97	12	to	to	ADP
ejsice-6597	97	13	each	each	PRON
ejsice-6597	97	14	of	of	ADP
ejsice-6597	97	15	them	they	PRON
ejsice-6597	97	16	due	due	ADP
ejsice-6597	97	17	to	to	ADP
ejsice-6597	97	18	the	the	DET
ejsice-6597	97	19	subjectivity	subjectivity	NOUN
ejsice-6597	97	20	inherent	inherent	ADJ
ejsice-6597	97	21	in	in	ADP
ejsice-6597	97	22	the	the	DET
ejsice-6597	97	23	sensitivity	sensitivity	NOUN
ejsice-6597	97	24	of	of	ADP
ejsice-6597	97	25	the	the	DET
ejsice-6597	97	26	writer	writer	NOUN
ejsice-6597	97	27	(	(	PUNCT
ejsice-6597	97	28	le	le	X
ejsice-6597	97	29	,	,	PUNCT
ejsice-6597	98	1	p.	p.	NOUN
ejsice-6597	98	2	t.	t.	NOUN
ejsice-6597	98	3	a.	a.	NOUN
ejsice-6597	98	4	2019	2019	NUM
ejsice-6597	98	5	)	)	PUNCT
ejsice-6597	98	6	.	.	PUNCT
ejsice-6597	99	1	below	below	ADV
ejsice-6597	99	2	is	be	AUX
ejsice-6597	99	3	the	the	DET
ejsice-6597	99	4	first	first	ADJ
ejsice-6597	99	5	unweighted	unweighte	VERB
ejsice-6597	99	6	disclosure	disclosure	NOUN
ejsice-6597	99	7	index	index	NOUN
ejsice-6597	99	8	used	use	VERB
ejsice-6597	99	9	,	,	PUNCT
ejsice-6597	99	10	which	which	PRON
ejsice-6597	99	11	is	be	AUX
ejsice-6597	99	12	based	base	VERB
ejsice-6597	99	13	on	on	ADP
ejsice-6597	99	14	the	the	DET
ejsice-6597	99	15	presence	presence	NOUN
ejsice-6597	99	16	of	of	ADP
ejsice-6597	99	17	the	the	DET
ejsice-6597	99	18	elements	element	NOUN
ejsice-6597	99	19	required	require	VERB
ejsice-6597	99	20	by	by	ADP
ejsice-6597	99	21	the	the	DET
ejsice-6597	99	22	accounting	accounting	NOUN
ejsice-6597	99	23	standard	standard	NOUN
ejsice-6597	99	24	in	in	ADP
ejsice-6597	99	25	paragraphs	paragraph	NOUN
ejsice-6597	99	26	84	84	NUM
ejsice-6597	99	27	,	,	PUNCT
ejsice-6597	99	28	85	85	NUM
ejsice-6597	99	29	and	and	CCONJ
ejsice-6597	99	30	86	86	NUM
ejsice-6597	99	31	.	.	PUNCT
ejsice-6597	100	1	unweighted	unweighte	VERB
ejsice-6597	100	2	disclosure	disclosure	NOUN
ejsice-6597	100	3	index	index	NOUN
ejsice-6597	100	4	=	=	SYM
ejsice-6597	100	5	1/11	1/11	NUM
ejsice-6597	100	6	84a	84a	NOUN
ejsice-6597	101	1	+	+	CCONJ
ejsice-6597	101	2	1/1184b	1/1184b	NUM
ejsice-6597	102	1	+	+	SYM
ejsice-6597	102	2	1/1184c	1/1184c	NUM
ejsice-6597	103	1	+	+	CCONJ
ejsice-6597	103	2	1/1184d	1/1184d	NUM
ejsice-6597	104	1	+	+	NUM
ejsice-6597	104	2	1/1184e	1/1184e	NUM
ejsice-6597	104	3	+	+	CCONJ
ejsice-6597	104	4	1/1185a	1/1185a	NUM
ejsice-6597	104	5	+	+	CCONJ
ejsice-6597	104	6	1/1185b	1/1185b	NUM
ejsice-6597	104	7	+	+	SYM
ejsice-6597	104	8	1/1185c	1/1185c	NUM
ejsice-6597	105	1	+	+	CCONJ
ejsice-6597	105	2	1/1186a	1/1186a	NUM
ejsice-6597	105	3	+	+	NUM
ejsice-6597	105	4	1/11	1/11	NUM
ejsice-6597	105	5	86b	86b	NOUN
ejsice-6597	105	6	+	+	NUM
ejsice-6597	105	7	1/11	1/11	NUM
ejsice-6597	105	8	86c	86c	NOUN
ejsice-6597	105	9	the	the	DET
ejsice-6597	105	10	attribution	attribution	NOUN
ejsice-6597	105	11	of	of	ADP
ejsice-6597	105	12	an	an	DET
ejsice-6597	105	13	equal	equal	ADJ
ejsice-6597	105	14	weight	weight	NOUN
ejsice-6597	105	15	to	to	ADP
ejsice-6597	105	16	all	all	DET
ejsice-6597	105	17	variables	variable	NOUN
ejsice-6597	105	18	,	,	PUNCT
ejsice-6597	105	19	although	although	SCONJ
ejsice-6597	105	20	it	it	PRON
ejsice-6597	105	21	reduces	reduce	VERB
ejsice-6597	105	22	the	the	DET
ejsice-6597	105	23	subjectivity	subjectivity	NOUN
ejsice-6597	105	24	of	of	ADP
ejsice-6597	105	25	the	the	DET
ejsice-6597	105	26	researcher	researcher	NOUN
ejsice-6597	105	27	in	in	ADP
ejsice-6597	105	28	attributing	attribute	VERB
ejsice-6597	105	29	different	different	ADJ
ejsice-6597	105	30	weights	weight	NOUN
ejsice-6597	105	31	,	,	PUNCT
ejsice-6597	105	32	implicitly	implicitly	ADV
ejsice-6597	105	33	assumes	assume	VERB
ejsice-6597	105	34	that	that	SCONJ
ejsice-6597	105	35	each	each	DET
ejsice-6597	105	36	variable	variable	NOUN
ejsice-6597	105	37	has	have	VERB
ejsice-6597	105	38	the	the	DET
ejsice-6597	105	39	same	same	ADJ
ejsice-6597	105	40	relevance	relevance	NOUN
ejsice-6597	105	41	for	for	ADP
ejsice-6597	105	42	the	the	DET
ejsice-6597	105	43	reader	reader	NOUN
ejsice-6597	105	44	of	of	ADP
ejsice-6597	105	45	the	the	DET
ejsice-6597	105	46	report	report	NOUN
ejsice-6597	105	47	.	.	PUNCT
ejsice-6597	106	1	this	this	DET
ejsice-6597	106	2	assumption	assumption	NOUN
ejsice-6597	106	3	,	,	PUNCT
ejsice-6597	106	4	although	although	SCONJ
ejsice-6597	106	5	it	it	PRON
ejsice-6597	106	6	may	may	AUX
ejsice-6597	106	7	not	not	PART
ejsice-6597	106	8	be	be	AUX
ejsice-6597	106	9	completely	completely	ADV
ejsice-6597	106	10	correct	correct	ADJ
ejsice-6597	106	11	,	,	PUNCT
ejsice-6597	106	12	at	at	ADP
ejsice-6597	106	13	the	the	DET
ejsice-6597	106	14	same	same	ADJ
ejsice-6597	106	15	time	time	NOUN
ejsice-6597	106	16	it	it	PRON
ejsice-6597	106	17	could	could	AUX
ejsice-6597	106	18	be	be	AUX
ejsice-6597	106	19	less	less	ADV
ejsice-6597	106	20	incorrect	incorrect	ADJ
ejsice-6597	106	21	than	than	ADP
ejsice-6597	106	22	the	the	DET
ejsice-6597	106	23	attribution	attribution	NOUN
ejsice-6597	106	24	of	of	ADP
ejsice-6597	106	25	a	a	DET
ejsice-6597	106	26	different	different	ADJ
ejsice-6597	106	27	weight	weight	NOUN
ejsice-6597	106	28	to	to	ADP
ejsice-6597	106	29	the	the	DET
ejsice-6597	106	30	individual	individual	ADJ
ejsice-6597	106	31	variables	variable	NOUN
ejsice-6597	106	32	due	due	ADP
ejsice-6597	106	33	to	to	ADP
ejsice-6597	106	34	the	the	DET
ejsice-6597	106	35	subjectivity	subjectivity	NOUN
ejsice-6597	106	36	of	of	ADP
ejsice-6597	106	37	the	the	DET
ejsice-6597	106	38	evaluator	evaluator	NOUN
ejsice-6597	106	39	.	.	PUNCT
ejsice-6597	107	1	in	in	ADP
ejsice-6597	107	2	the	the	DET
ejsice-6597	107	3	doctrine	doctrine	NOUN
ejsice-6597	107	4	,	,	PUNCT
ejsice-6597	107	5	there	there	PRON
ejsice-6597	107	6	are	be	VERB
ejsice-6597	107	7	different	different	ADJ
ejsice-6597	107	8	possibilities	possibility	NOUN
ejsice-6597	107	9	for	for	ADP
ejsice-6597	107	10	attributing	attribute	VERB
ejsice-6597	107	11	weight	weight	NOUN
ejsice-6597	107	12	to	to	ADP
ejsice-6597	107	13	variables	variable	NOUN
ejsice-6597	107	14	.	.	PUNCT
ejsice-6597	108	1	in	in	ADP
ejsice-6597	108	2	particular	particular	ADJ
ejsice-6597	108	3	,	,	PUNCT
ejsice-6597	108	4	the	the	DET
ejsice-6597	108	5	criterion	criterion	NOUN
ejsice-6597	108	6	of	of	ADP
ejsice-6597	108	7	distinction	distinction	NOUN
ejsice-6597	108	8	is	be	AUX
ejsice-6597	108	9	used	use	VERB
ejsice-6597	108	10	in	in	ADP
ejsice-6597	108	11	two	two	NUM
ejsice-6597	108	12	main	main	ADJ
ejsice-6597	108	13	types	type	NOUN
ejsice-6597	108	14	:	:	PUNCT
ejsice-6597	108	15	a.	a.	NOUN
ejsice-6597	108	16	specific	specific	ADJ
ejsice-6597	108	17	variables	variable	NOUN
ejsice-6597	108	18	of	of	ADP
ejsice-6597	108	19	the	the	DET
ejsice-6597	108	20	issuing	issue	VERB
ejsice-6597	108	21	company	company	NOUN
ejsice-6597	108	22	,	,	PUNCT
ejsice-6597	108	23	corporate	corporate	ADJ
ejsice-6597	108	24	variables	variable	NOUN
ejsice-6597	108	25	,	,	PUNCT
ejsice-6597	108	26	which	which	PRON
ejsice-6597	108	27	depend	depend	VERB
ejsice-6597	108	28	on	on	ADP
ejsice-6597	108	29	the	the	DET
ejsice-6597	108	30	choices	choice	NOUN
ejsice-6597	108	31	made	make	VERB
ejsice-6597	108	32	by	by	ADP
ejsice-6597	108	33	the	the	DET
ejsice-6597	108	34	company	company	NOUN
ejsice-6597	108	35	and	and	CCONJ
ejsice-6597	108	36	which	which	PRON
ejsice-6597	108	37	an	an	DET
ejsice-6597	108	38	investor	investor	NOUN
ejsice-6597	108	39	can	can	AUX
ejsice-6597	108	40	only	only	ADV
ejsice-6597	108	41	become	become	VERB
ejsice-6597	108	42	aware	aware	ADJ
ejsice-6597	108	43	of	of	ADP
ejsice-6597	108	44	through	through	ADP
ejsice-6597	108	45	the	the	DET
ejsice-6597	108	46	information	information	NOUN
ejsice-6597	108	47	provided	provide	VERB
ejsice-6597	108	48	by	by	ADP
ejsice-6597	108	49	the	the	DET
ejsice-6597	108	50	company	company	NOUN
ejsice-6597	108	51	;	;	PUNCT
ejsice-6597	108	52	b.	b.	PROPN
ejsice-6597	108	53	market	market	NOUN
ejsice-6597	108	54	variables	variable	NOUN
ejsice-6597	108	55	,	,	PUNCT
ejsice-6597	108	56	publicly	publicly	ADV
ejsice-6597	108	57	available	available	ADJ
ejsice-6597	108	58	,	,	PUNCT
ejsice-6597	108	59	from	from	ADP
ejsice-6597	108	60	which	which	PRON
ejsice-6597	108	61	the	the	DET
ejsice-6597	108	62	reader	reader	NOUN
ejsice-6597	108	63	of	of	ADP
ejsice-6597	108	64	the	the	DET
ejsice-6597	108	65	financial	financial	ADJ
ejsice-6597	108	66	statements	statement	NOUN
ejsice-6597	108	67	can	can	AUX
ejsice-6597	108	68	learn	learn	VERB
ejsice-6597	108	69	through	through	ADP
ejsice-6597	108	70	alternative	alternative	ADJ
ejsice-6597	108	71	instruments	instrument	NOUN
ejsice-6597	108	72	to	to	ADP
ejsice-6597	108	73	the	the	DET
ejsice-6597	108	74	financial	financial	ADJ
ejsice-6597	108	75	statements	statement	NOUN
ejsice-6597	108	76	.	.	PUNCT
ejsice-6597	109	1	this	this	DET
ejsice-6597	109	2	distinction	distinction	NOUN
ejsice-6597	109	3	therefore	therefore	ADV
ejsice-6597	109	4	makes	make	VERB
ejsice-6597	109	5	it	it	PRON
ejsice-6597	109	6	possible	possible	ADJ
ejsice-6597	109	7	to	to	PART
ejsice-6597	109	8	attribute	attribute	VERB
ejsice-6597	109	9	greater	great	ADJ
ejsice-6597	109	10	weight	weight	NOUN
ejsice-6597	109	11	to	to	ADP
ejsice-6597	109	12	company	company	NOUN
ejsice-6597	109	13	variables	variable	NOUN
ejsice-6597	109	14	,	,	PUNCT
ejsice-6597	109	15	information	information	NOUN
ejsice-6597	109	16	that	that	PRON
ejsice-6597	109	17	is	be	AUX
ejsice-6597	109	18	characterized	characterize	VERB
ejsice-6597	109	19	by	by	ADP
ejsice-6597	109	20	having	have	VERB
ejsice-6597	109	21	the	the	DET
ejsice-6597	109	22	specific	specific	ADJ
ejsice-6597	109	23	company	company	NOUN
ejsice-6597	109	24	as	as	ADP
ejsice-6597	109	25	the	the	DET
ejsice-6597	109	26	only	only	ADJ
ejsice-6597	109	27	supplier	supplier	NOUN
ejsice-6597	109	28	of	of	ADP
ejsice-6597	109	29	these	these	DET
ejsice-6597	109	30	elements	element	NOUN
ejsice-6597	109	31	(	(	PUNCT
ejsice-6597	109	32	brasini	brasini	NOUN
ejsice-6597	109	33	2010	2010	NUM
ejsice-6597	109	34	)	)	PUNCT
ejsice-6597	109	35	.	.	PUNCT
ejsice-6597	110	1	in	in	ADP
ejsice-6597	110	2	the	the	DET
ejsice-6597	110	3	context	context	NOUN
ejsice-6597	110	4	of	of	ADP
ejsice-6597	110	5	liabilities	liability	NOUN
ejsice-6597	110	6	,	,	PUNCT
ejsice-6597	110	7	the	the	DET
ejsice-6597	110	8	elements	element	NOUN
ejsice-6597	110	9	referred	refer	VERB
ejsice-6597	110	10	to	to	ADP
ejsice-6597	110	11	by	by	ADP
ejsice-6597	110	12	the	the	DET
ejsice-6597	110	13	accounting	accounting	NOUN
ejsice-6597	110	14	principle	principle	NOUN
ejsice-6597	110	15	are	be	AUX
ejsice-6597	110	16	characterized	characterize	VERB
ejsice-6597	110	17	by	by	ADP
ejsice-6597	110	18	exclusively	exclusively	ADV
ejsice-6597	110	19	relating	relate	VERB
ejsice-6597	110	20	to	to	ADP
ejsice-6597	110	21	company	company	NOUN
ejsice-6597	110	22	-	-	PUNCT
ejsice-6597	110	23	type	type	NOUN
ejsice-6597	110	24	variables	variable	NOUN
ejsice-6597	110	25	and	and	CCONJ
ejsice-6597	110	26	therefore	therefore	ADV
ejsice-6597	110	27	the	the	DET
ejsice-6597	110	28	possibility	possibility	NOUN
ejsice-6597	110	29	of	of	ADP
ejsice-6597	110	30	distinguishing	distinguish	VERB
ejsice-6597	110	31	the	the	DET
ejsice-6597	110	32	weights	weight	NOUN
ejsice-6597	110	33	based	base	VERB
ejsice-6597	110	34	on	on	ADP
ejsice-6597	110	35	this	this	DET
ejsice-6597	110	36	classification	classification	NOUN
ejsice-6597	110	37	is	be	AUX
ejsice-6597	110	38	precluded	preclude	VERB
ejsice-6597	110	39	.	.	PUNCT
ejsice-6597	111	1	it	it	PRON
ejsice-6597	111	2	is	be	AUX
ejsice-6597	111	3	therefore	therefore	ADV
ejsice-6597	111	4	necessary	necessary	ADJ
ejsice-6597	111	5	to	to	PART
ejsice-6597	111	6	identify	identify	VERB
ejsice-6597	111	7	possible	possible	ADJ
ejsice-6597	111	8	solutions	solution	NOUN
ejsice-6597	111	9	in	in	ADP
ejsice-6597	111	10	order	order	NOUN
ejsice-6597	111	11	to	to	PART
ejsice-6597	111	12	distinguish	distinguish	VERB
ejsice-6597	111	13	the	the	DET
ejsice-6597	111	14	relevance	relevance	NOUN
ejsice-6597	111	15	of	of	ADP
ejsice-6597	111	16	the	the	DET
ejsice-6597	111	17	multiple	multiple	ADJ
ejsice-6597	111	18	information	information	NOUN
ejsice-6597	111	19	requested	request	VERB
ejsice-6597	111	20	.	.	PUNCT
ejsice-6597	112	1	for	for	ADP
ejsice-6597	112	2	this	this	DET
ejsice-6597	112	3	purpose	purpose	NOUN
ejsice-6597	112	4	,	,	PUNCT
ejsice-6597	112	5	it	it	PRON
ejsice-6597	112	6	is	be	AUX
ejsice-6597	112	7	possible	possible	ADJ
ejsice-6597	112	8	to	to	PART
ejsice-6597	112	9	distinguish	distinguish	VERB
ejsice-6597	112	10	how	how	SCONJ
ejsice-6597	112	11	the	the	DET
ejsice-6597	112	12	information	information	NOUN
ejsice-6597	112	13	required	require	VERB
ejsice-6597	112	14	by	by	ADP
ejsice-6597	112	15	paragraphs	paragraph	NOUN
ejsice-6597	112	16	84	84	NUM
ejsice-6597	112	17	and	and	CCONJ
ejsice-6597	112	18	85	85	NUM
ejsice-6597	112	19	represents	represent	VERB
ejsice-6597	112	20	charges	charge	NOUN
ejsice-6597	112	21	whose	whose	DET
ejsice-6597	112	22	probability	probability	NOUN
ejsice-6597	112	23	of	of	ADP
ejsice-6597	112	24	occurrence	occurrence	NOUN
ejsice-6597	112	25	is	be	AUX
ejsice-6597	112	26	judged	judge	VERB
ejsice-6597	112	27	by	by	ADP
ejsice-6597	112	28	management	management	NOUN
ejsice-6597	112	29	as	as	ADV
ejsice-6597	112	30	high	high	ADJ
ejsice-6597	112	31	unlike	unlike	ADP
ejsice-6597	112	32	those	those	PRON
ejsice-6597	112	33	required	require	VERB
ejsice-6597	112	34	in	in	ADP
ejsice-6597	112	35	paragraph	paragraph	NOUN
ejsice-6597	112	36	86	86	NUM
ejsice-6597	112	37	and	and	CCONJ
ejsice-6597	112	38	relating	relate	VERB
ejsice-6597	112	39	to	to	ADP
ejsice-6597	112	40	charges	charge	NOUN
ejsice-6597	112	41	whose	whose	DET
ejsice-6597	112	42	possibility	possibility	NOUN
ejsice-6597	112	43	of	of	ADP
ejsice-6597	112	44	future	future	ADJ
ejsice-6597	112	45	manifestation	manifestation	NOUN
ejsice-6597	112	46	is	be	AUX
ejsice-6597	112	47	remote	remote	ADJ
ejsice-6597	112	48	.	.	PUNCT
ejsice-6597	113	1	from	from	ADP
ejsice-6597	113	2	this	this	DET
ejsice-6597	113	3	point	point	NOUN
ejsice-6597	113	4	of	of	ADP
ejsice-6597	113	5	view	view	NOUN
ejsice-6597	113	6	,	,	PUNCT
ejsice-6597	113	7	at	at	ADP
ejsice-6597	113	8	least	least	ADJ
ejsice-6597	113	9	double	double	ADJ
ejsice-6597	113	10	importance	importance	NOUN
ejsice-6597	113	11	can	can	AUX
ejsice-6597	113	12	be	be	AUX
ejsice-6597	113	13	attributed	attribute	VERB
ejsice-6597	113	14	to	to	ADP
ejsice-6597	113	15	the	the	DET
ejsice-6597	113	16	elements	element	NOUN
ejsice-6597	113	17	referred	refer	VERB
ejsice-6597	113	18	to	to	ADP
ejsice-6597	113	19	in	in	ADP
ejsice-6597	113	20	paragraphs	paragraph	NOUN
ejsice-6597	113	21	84	84	NUM
ejsice-6597	113	22	or	or	CCONJ
ejsice-6597	113	23	85	85	NUM
ejsice-6597	113	24	with	with	ADP
ejsice-6597	113	25	respect	respect	NOUN
ejsice-6597	113	26	to	to	ADP
ejsice-6597	113	27	those	those	PRON
ejsice-6597	113	28	indicated	indicate	VERB
ejsice-6597	113	29	in	in	ADP
ejsice-6597	113	30	paragraph	paragraph	NOUN
ejsice-6597	113	31	86	86	NUM
ejsice-6597	113	32	(	(	PUNCT
ejsice-6597	113	33	creswell	creswell	PROPN
ejsice-6597	113	34	2013	2013	NUM
ejsice-6597	113	35	)	)	PUNCT
ejsice-6597	113	36	.	.	PUNCT
ejsice-6597	114	1	in	in	ADP
ejsice-6597	114	2	consideration	consideration	NOUN
ejsice-6597	114	3	of	of	ADP
ejsice-6597	114	4	the	the	DET
ejsice-6597	114	5	fact	fact	NOUN
ejsice-6597	114	6	that	that	SCONJ
ejsice-6597	114	7	the	the	DET
ejsice-6597	114	8	quantitative	quantitative	ADJ
ejsice-6597	114	9	information	information	NOUN
ejsice-6597	114	10	required	require	VERB
ejsice-6597	114	11	by	by	ADP
ejsice-6597	114	12	paragraph	paragraph	NOUN
ejsice-6597	114	13	84	84	NUM
ejsice-6597	114	14	may	may	AUX
ejsice-6597	114	15	allow	allow	VERB
ejsice-6597	114	16	the	the	DET
ejsice-6597	114	17	reader	reader	NOUN
ejsice-6597	114	18	to	to	PART
ejsice-6597	114	19	be	be	AUX
ejsice-6597	114	20	more	more	ADV
ejsice-6597	114	21	aware	aware	ADJ
ejsice-6597	114	22	of	of	ADP
ejsice-6597	114	23	the	the	DET
ejsice-6597	114	24	numerical	numerical	ADJ
ejsice-6597	114	25	values	value	NOUN
ejsice-6597	114	26	only	only	ADV
ejsice-6597	114	27	if	if	SCONJ
ejsice-6597	114	28	supported	support	VERB
ejsice-6597	114	29	by	by	ADP
ejsice-6597	114	30	an	an	DET
ejsice-6597	114	31	adequate	adequate	ADJ
ejsice-6597	114	32	description	description	NOUN
ejsice-6597	114	33	,	,	PUNCT
ejsice-6597	114	34	it	it	PRON
ejsice-6597	114	35	is	be	AUX
ejsice-6597	114	36	believed	believe	VERB
ejsice-6597	114	37	that	that	SCONJ
ejsice-6597	114	38	the	the	DET
ejsice-6597	114	39	information	information	NOUN
ejsice-6597	114	40	required	require	VERB
ejsice-6597	114	41	by	by	ADP
ejsice-6597	114	42	the	the	DET
ejsice-6597	114	43	two	two	NUM
ejsice-6597	114	44	paragraphs	paragraph	NOUN
ejsice-6597	114	45	can	can	AUX
ejsice-6597	114	46	be	be	AUX
ejsice-6597	114	47	attributed	attribute	VERB
ejsice-6597	114	48	the	the	DET
ejsice-6597	114	49	same	same	ADJ
ejsice-6597	114	50	importance	importance	NOUN
ejsice-6597	114	51	.	.	PUNCT
ejsice-6597	115	1	the	the	DET
ejsice-6597	115	2	reasoning	reasoning	NOUN
ejsice-6597	115	3	illustrated	illustrate	VERB
ejsice-6597	115	4	leads	lead	NOUN
ejsice-6597	115	5	to	to	PART
ejsice-6597	115	6	attribute	attribute	VERB
ejsice-6597	115	7	a	a	DET
ejsice-6597	115	8	weight	weight	NOUN
ejsice-6597	115	9	of	of	ADP
ejsice-6597	115	10	0.4	0.4	NUM
ejsice-6597	115	11	to	to	ADP
ejsice-6597	115	12	the	the	DET
ejsice-6597	115	13	information	information	NOUN
ejsice-6597	115	14	required	require	VERB
ejsice-6597	115	15	by	by	ADP
ejsice-6597	115	16	paragraph	paragraph	NOUN
ejsice-6597	115	17	84	84	NUM
ejsice-6597	115	18	,	,	PUNCT
ejsice-6597	115	19	of	of	ADP
ejsice-6597	115	20	0.4	0.4	NUM
ejsice-6597	115	21	to	to	ADP
ejsice-6597	115	22	that	that	PRON
ejsice-6597	115	23	required	require	VERB
ejsice-6597	115	24	by	by	ADP
ejsice-6597	115	25	paragraph	paragraph	NOUN
ejsice-6597	115	26	85	85	NUM
ejsice-6597	115	27	and	and	CCONJ
ejsice-6597	115	28	,	,	PUNCT
ejsice-6597	115	29	finally	finally	ADV
ejsice-6597	115	30	,	,	PUNCT
ejsice-6597	115	31	of	of	ADP
ejsice-6597	115	32	0.2	0.2	NUM
ejsice-6597	115	33	to	to	ADP
ejsice-6597	115	34	that	that	PRON
ejsice-6597	115	35	referred	refer	VERB
ejsice-6597	115	36	to	to	ADP
ejsice-6597	115	37	in	in	ADP
ejsice-6597	115	38	paragraph	paragraph	NOUN
ejsice-6597	115	39	86	86	NUM
ejsice-6597	115	40	(	(	PUNCT
ejsice-6597	115	41	cook	cook	VERB
ejsice-6597	115	42	&	&	CCONJ
ejsice-6597	115	43	reichardt	reichardt	PROPN
ejsice-6597	115	44	1979	1979	NUM
ejsice-6597	115	45	)	)	PUNCT
ejsice-6597	115	46	.	.	PUNCT
ejsice-6597	116	1	at	at	ADP
ejsice-6597	116	2	this	this	DET
ejsice-6597	116	3	point	point	NOUN
ejsice-6597	116	4	it	it	PRON
ejsice-6597	116	5	is	be	AUX
ejsice-6597	116	6	necessary	necessary	ADJ
ejsice-6597	116	7	to	to	PART
ejsice-6597	116	8	identify	identify	VERB
ejsice-6597	116	9	within	within	ADP
ejsice-6597	116	10	each	each	DET
ejsice-6597	116	11	paragraph	paragraph	NOUN
ejsice-6597	116	12	of	of	ADP
ejsice-6597	116	13	the	the	DET
ejsice-6597	116	14	weights	weight	NOUN
ejsice-6597	116	15	based	base	VERB
ejsice-6597	116	16	on	on	ADP
ejsice-6597	116	17	the	the	DET
ejsice-6597	116	18	most	most	ADV
ejsice-6597	116	19	basic	basic	ADJ
ejsice-6597	116	20	information	information	NOUN
ejsice-6597	116	21	required	require	VERB
ejsice-6597	116	22	.	.	PUNCT
ejsice-6597	117	1	also	also	ADV
ejsice-6597	117	2	in	in	ADP
ejsice-6597	117	3	this	this	DET
ejsice-6597	117	4	circumstance	circumstance	NOUN
ejsice-6597	117	5	it	it	PRON
ejsice-6597	117	6	is	be	AUX
ejsice-6597	117	7	important	important	ADJ
ejsice-6597	117	8	to	to	PART
ejsice-6597	117	9	consider	consider	VERB
ejsice-6597	117	10	the	the	DET
ejsice-6597	117	11	trade	trade	NOUN
ejsice-6597	117	12	-	-	PUNCT
ejsice-6597	117	13	off	off	NOUN
ejsice-6597	117	14	between	between	ADP
ejsice-6597	117	15	desired	desire	VERB
ejsice-6597	117	16	objectivity	objectivity	NOUN
ejsice-6597	117	17	and	and	CCONJ
ejsice-6597	117	18	sensibility	sensibility	NOUN
ejsice-6597	117	19	of	of	ADP
ejsice-6597	117	20	the	the	DET
ejsice-6597	117	21	evaluator	evaluator	NOUN
ejsice-6597	117	22	.	.	PUNCT
ejsice-6597	118	1	based	base	VERB
ejsice-6597	118	2	on	on	ADP
ejsice-6597	118	3	the	the	DET
ejsice-6597	118	4	assumption	assumption	NOUN
ejsice-6597	118	5	that	that	SCONJ
ejsice-6597	118	6	the	the	DET
ejsice-6597	118	7	elementary	elementary	ADJ
ejsice-6597	118	8	variables	variable	NOUN
ejsice-6597	118	9	mentioned	mention	VERB
ejsice-6597	118	10	contribute	contribute	VERB
ejsice-6597	118	11	to	to	ADP
ejsice-6597	118	12	the	the	DET
ejsice-6597	118	13	definition	definition	NOUN
ejsice-6597	118	14	of	of	ADP
ejsice-6597	118	15	the	the	DET
ejsice-6597	118	16	information	information	NOUN
ejsice-6597	118	17	transparency	transparency	NOUN
ejsice-6597	118	18	of	of	ADP
ejsice-6597	118	19	the	the	DET
ejsice-6597	118	20	same	same	ADJ
ejsice-6597	118	21	aspect	aspect	NOUN
ejsice-6597	118	22	,	,	PUNCT
ejsice-6597	118	23	it	it	PRON
ejsice-6597	118	24	is	be	AUX
ejsice-6597	118	25	particularly	particularly	ADV
ejsice-6597	118	26	complex	complex	ADJ
ejsice-6597	118	27	and	and	CCONJ
ejsice-6597	118	28	risky	risky	ADJ
ejsice-6597	118	29	to	to	PART
ejsice-6597	118	30	attribute	attribute	VERB
ejsice-6597	118	31	different	different	ADJ
ejsice-6597	118	32	weights	weight	NOUN
ejsice-6597	118	33	.	.	PUNCT
ejsice-6597	119	1	on	on	ADP
ejsice-6597	119	2	the	the	DET
ejsice-6597	119	3	basis	basis	NOUN
ejsice-6597	119	4	of	of	ADP
ejsice-6597	119	5	the	the	DET
ejsice-6597	119	6	reasoning	reasoning	NOUN
ejsice-6597	119	7	described	describe	VERB
ejsice-6597	119	8	,	,	PUNCT
ejsice-6597	119	9	it	it	PRON
ejsice-6597	119	10	is	be	AUX
ejsice-6597	119	11	considered	consider	VERB
ejsice-6597	119	12	reasonable	reasonable	ADJ
ejsice-6597	119	13	to	to	PART
ejsice-6597	119	14	attribute	attribute	VERB
ejsice-6597	119	15	the	the	DET
ejsice-6597	119	16	same	same	ADJ
ejsice-6597	119	17	weight	weight	NOUN
ejsice-6597	119	18	to	to	ADP
ejsice-6597	119	19	each	each	DET
ejsice-6597	119	20	variable	variable	NOUN
ejsice-6597	119	21	referred	refer	VERB
ejsice-6597	119	22	to	to	ADP
ejsice-6597	119	23	in	in	ADP
ejsice-6597	119	24	the	the	DET
ejsice-6597	119	25	same	same	ADJ
ejsice-6597	119	26	paragraph	paragraph	NOUN
ejsice-6597	119	27	.	.	PUNCT
ejsice-6597	120	1	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	120	2	european	european	PROPN
ejsice-6597	120	3	journal	journal	PROPN
ejsice-6597	120	4	of	of	ADP
ejsice-6597	120	5	social	social	ADJ
ejsice-6597	120	6	impact	impact	NOUN
ejsice-6597	120	7	and	and	CCONJ
ejsice-6597	120	8	circular	circular	ADJ
ejsice-6597	120	9	economy	economy	NOUN
ejsice-6597	120	10	issn	issn	NOUN
ejsice-6597	120	11	:	:	PUNCT
ejsice-6597	120	12	2704	2704	NUM
ejsice-6597	120	13	-	-	SYM
ejsice-6597	120	14	9906	9906	NUM
ejsice-6597	120	15	doi	doi	NOUN
ejsice-6597	120	16	:	:	PUNCT
ejsice-6597	120	17	10.13135/2704	10.13135/2704	NUM
ejsice-6597	120	18	-	-	SYM
ejsice-6597	120	19	9906/6597	9906/6597	NUM
ejsice-6597	120	20	published	publish	VERB
ejsice-6597	120	21	by	by	ADP
ejsice-6597	120	22	university	university	PROPN
ejsice-6597	120	23	of	of	ADP
ejsice-6597	120	24	turin	turin	PROPN
ejsice-6597	120	25	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	120	26	ejsice	ejsice	PROPN
ejsice-6597	120	27	content	content	NOUN
ejsice-6597	120	28	is	be	AUX
ejsice-6597	120	29	licensed	license	VERB
ejsice-6597	120	30	under	under	ADP
ejsice-6597	120	31	a	a	DET
ejsice-6597	120	32	creative	creative	ADJ
ejsice-6597	120	33	commons	common	NOUN
ejsice-6597	120	34	attribution	attribution	NOUN
ejsice-6597	120	35	4.0	4.0	NUM
ejsice-6597	120	36	international	international	ADJ
ejsice-6597	120	37	license	license	NOUN
ejsice-6597	120	38	33	33	NUM
ejsice-6597	120	39	weighted	weight	VERB
ejsice-6597	120	40	disclosure	disclosure	NOUN
ejsice-6597	120	41	index	index	NOUN
ejsice-6597	120	42	=	=	SYM
ejsice-6597	120	43	4/10	4/10	NUM
ejsice-6597	120	44	(	(	PUNCT
ejsice-6597	120	45	1/5	1/5	NUM
ejsice-6597	120	46	84a	84a	NOUN
ejsice-6597	120	47	+	+	CCONJ
ejsice-6597	120	48	1/584b	1/584b	NUM
ejsice-6597	120	49	+	+	NUM
ejsice-6597	120	50	1/584c	1/584c	NUM
ejsice-6597	120	51	+	+	CCONJ
ejsice-6597	120	52	1/584d	1/584d	NUM
ejsice-6597	120	53	+	+	NUM
ejsice-6597	120	54	1/584e	1/584e	NUM
ejsice-6597	120	55	)	)	PUNCT
ejsice-6597	120	56	+	+	CCONJ
ejsice-6597	121	1	4/10	4/10	NUM
ejsice-6597	121	2	(	(	PUNCT
ejsice-6597	121	3	1/385a	1/385a	NUM
ejsice-6597	121	4	+	+	CCONJ
ejsice-6597	121	5	1/385b	1/385b	NUM
ejsice-6597	121	6	+	+	CCONJ
ejsice-6597	121	7	1/385c	1/385c	NUM
ejsice-6597	121	8	)	)	PUNCT
ejsice-6597	121	9	+2/10	+2/10	NUM
ejsice-6597	121	10	(	(	PUNCT
ejsice-6597	121	11	1/386a	1/386a	NUM
ejsice-6597	121	12	+	+	CCONJ
ejsice-6597	121	13	1/3	1/3	NUM
ejsice-6597	121	14	86b	86b	NOUN
ejsice-6597	121	15	+	+	CCONJ
ejsice-6597	121	16	1/3	1/3	NUM
ejsice-6597	121	17	86c	86c	NOUN
ejsice-6597	121	18	)	)	PUNCT
ejsice-6597	121	19	the	the	DET
ejsice-6597	121	20	index	index	NOUN
ejsice-6597	121	21	reported	report	VERB
ejsice-6597	121	22	considers	consider	VERB
ejsice-6597	121	23	the	the	DET
ejsice-6597	121	24	information	information	NOUN
ejsice-6597	121	25	required	require	VERB
ejsice-6597	121	26	by	by	ADP
ejsice-6597	121	27	the	the	DET
ejsice-6597	121	28	accounting	accounting	NOUN
ejsice-6597	121	29	standard	standard	NOUN
ejsice-6597	121	30	in	in	ADP
ejsice-6597	121	31	paragraphs	paragraph	NOUN
ejsice-6597	121	32	84	84	NUM
ejsice-6597	121	33	and	and	CCONJ
ejsice-6597	121	34	85	85	NUM
ejsice-6597	121	35	as	as	ADV
ejsice-6597	121	36	equally	equally	ADV
ejsice-6597	121	37	relevant	relevant	ADJ
ejsice-6597	121	38	in	in	ADP
ejsice-6597	121	39	the	the	DET
ejsice-6597	121	40	definition	definition	NOUN
ejsice-6597	121	41	of	of	ADP
ejsice-6597	121	42	a	a	DET
ejsice-6597	121	43	transparency	transparency	NOUN
ejsice-6597	121	44	standard	standard	NOUN
ejsice-6597	121	45	and	and	CCONJ
ejsice-6597	121	46	overall	overall	ADV
ejsice-6597	121	47	suitable	suitable	ADJ
ejsice-6597	121	48	for	for	ADP
ejsice-6597	121	49	the	the	DET
ejsice-6597	121	50	definition	definition	NOUN
ejsice-6597	121	51	of	of	ADP
ejsice-6597	121	52	80	80	NUM
ejsice-6597	121	53	%	%	NOUN
ejsice-6597	121	54	of	of	ADP
ejsice-6597	121	55	the	the	DET
ejsice-6597	121	56	level	level	NOUN
ejsice-6597	121	57	of	of	ADP
ejsice-6597	121	58	disclosure	disclosure	NOUN
ejsice-6597	121	59	due	due	ADP
ejsice-6597	121	60	to	to	ADP
ejsice-6597	121	61	the	the	DET
ejsice-6597	121	62	presence	presence	NOUN
ejsice-6597	121	63	of	of	ADP
ejsice-6597	121	64	the	the	DET
ejsice-6597	121	65	individual	individual	ADJ
ejsice-6597	121	66	elements	element	NOUN
ejsice-6597	121	67	mentioned	mention	VERB
ejsice-6597	121	68	.	.	PUNCT
ejsice-6597	122	1	the	the	DET
ejsice-6597	122	2	information	information	NOUN
ejsice-6597	122	3	required	require	VERB
ejsice-6597	122	4	by	by	ADP
ejsice-6597	122	5	paragraph	paragraph	NOUN
ejsice-6597	122	6	86	86	NUM
ejsice-6597	122	7	,	,	PUNCT
ejsice-6597	122	8	due	due	ADP
ejsice-6597	122	9	to	to	ADP
ejsice-6597	122	10	the	the	DET
ejsice-6597	122	11	remote	remote	ADJ
ejsice-6597	122	12	probability	probability	NOUN
ejsice-6597	122	13	of	of	ADP
ejsice-6597	122	14	occurrence	occurrence	NOUN
ejsice-6597	122	15	,	,	PUNCT
ejsice-6597	122	16	is	be	AUX
ejsice-6597	122	17	therefore	therefore	ADV
ejsice-6597	122	18	suitable	suitable	ADJ
ejsice-6597	122	19	for	for	ADP
ejsice-6597	122	20	defining	define	VERB
ejsice-6597	122	21	20	20	NUM
ejsice-6597	122	22	%	%	NOUN
ejsice-6597	122	23	of	of	ADP
ejsice-6597	122	24	the	the	DET
ejsice-6597	122	25	level	level	NOUN
ejsice-6597	122	26	of	of	ADP
ejsice-6597	122	27	disclosure	disclosure	NOUN
ejsice-6597	122	28	due	due	ADP
ejsice-6597	122	29	to	to	ADP
ejsice-6597	122	30	the	the	DET
ejsice-6597	122	31	presence	presence	NOUN
ejsice-6597	122	32	of	of	ADP
ejsice-6597	122	33	the	the	DET
ejsice-6597	122	34	individual	individual	ADJ
ejsice-6597	122	35	elements	element	NOUN
ejsice-6597	122	36	referred	refer	VERB
ejsice-6597	122	37	to	to	ADP
ejsice-6597	122	38	in	in	ADP
ejsice-6597	122	39	the	the	DET
ejsice-6597	122	40	paragraph	paragraph	NOUN
ejsice-6597	122	41	(	(	PUNCT
ejsice-6597	122	42	table	table	NOUN
ejsice-6597	122	43	3	3	NUM
ejsice-6597	122	44	)	)	PUNCT
ejsice-6597	122	45	.	.	PUNCT
ejsice-6597	123	1	table	table	NOUN
ejsice-6597	123	2	3	3	X
ejsice-6597	123	3	.	.	PUNCT
ejsice-6597	124	1	“	"	PUNCT
ejsice-6597	124	2	unweighted	unweighted	ADJ
ejsice-6597	124	3	”	"	PUNCT
ejsice-6597	124	4	disclosure	disclosure	NOUN
ejsice-6597	124	5	index	index	NOUN
ejsice-6597	124	6	by	by	ADP
ejsice-6597	124	7	macro	macro	ADJ
ejsice-6597	124	8	sector	sector	NOUN
ejsice-6597	124	9	:	:	PUNCT
ejsice-6597	124	10	year	year	NOUN
ejsice-6597	124	11	2016	2016	NUM
ejsice-6597	124	12	sector	sector	NOUN
ejsice-6597	124	13	average	average	ADJ
ejsice-6597	124	14	paragraph	paragraph	NOUN
ejsice-6597	124	15	84	84	NUM
ejsice-6597	124	16	average	average	ADJ
ejsice-6597	124	17	paragraph	paragraph	NOUN
ejsice-6597	124	18	85	85	NUM
ejsice-6597	124	19	average	average	ADJ
ejsice-6597	124	20	paragraph	paragraph	NOUN
ejsice-6597	124	21	86	86	NUM
ejsice-6597	124	22	overall	overall	ADJ
ejsice-6597	124	23	average	average	ADJ
ejsice-6597	124	24	consumer	consumer	NOUN
ejsice-6597	124	25	services	service	NOUN
ejsice-6597	124	26	0.389	0.389	NUM
ejsice-6597	124	27	0.000	0.000	NUM
ejsice-6597	124	28	0.000	0.000	NUM
ejsice-6597	124	29	0.399	0.399	NUM
ejsice-6597	124	30	industrials	industrial	NOUN
ejsice-6597	124	31	0.323	0.323	NUM
ejsice-6597	124	32	0.043	0.043	NUM
ejsice-6597	124	33	0.000	0.000	NUM
ejsice-6597	124	34	0.363	0.363	NUM
ejsice-6597	124	35	oil	oil	NOUN
ejsice-6597	124	36	&	&	CCONJ
ejsice-6597	124	37	gas	gas	NOUN
ejsice-6597	124	38	0.233	0.233	NUM
ejsice-6597	124	39	0.019	0.019	NUM
ejsice-6597	124	40	0.000	0.000	NUM
ejsice-6597	124	41	0.309	0.309	NUM
ejsice-6597	124	42	tecnology	tecnology	NOUN
ejsice-6597	124	43	0.183	0.183	NUM
ejsice-6597	124	44	0.000	0.000	NUM
ejsice-6597	124	45	0.000	0.000	NUM
ejsice-6597	124	46	0.189	0.189	NUM
ejsice-6597	124	47	telecommunications	telecommunication	NOUN
ejsice-6597	124	48	0.132	0.132	NUM
ejsice-6597	124	49	0.000	0.000	NUM
ejsice-6597	124	50	0.000	0.000	NUM
ejsice-6597	124	51	0.189	0.189	NUM
ejsice-6597	124	52	utilities	utility	NOUN
ejsice-6597	124	53	0.289	0.289	NUM
ejsice-6597	124	54	0.043	0.043	NUM
ejsice-6597	124	55	0.000	0.000	NUM
ejsice-6597	124	56	0.333	0.333	NUM
ejsice-6597	124	57	source	source	NOUN
ejsice-6597	124	58	:	:	PUNCT
ejsice-6597	124	59	author	author	NOUN
ejsice-6597	124	60	’s	’s	PART
ejsice-6597	124	61	elaboration	elaboration	NOUN
ejsice-6597	124	62	once	once	SCONJ
ejsice-6597	124	63	the	the	DET
ejsice-6597	124	64	disclosure	disclosure	NOUN
ejsice-6597	124	65	indicators	indicator	NOUN
ejsice-6597	124	66	have	have	AUX
ejsice-6597	124	67	been	be	AUX
ejsice-6597	124	68	defined	define	VERB
ejsice-6597	124	69	as	as	ADP
ejsice-6597	124	70	illustrated	illustrate	VERB
ejsice-6597	124	71	above	above	ADV
ejsice-6597	124	72	,	,	PUNCT
ejsice-6597	124	73	it	it	PRON
ejsice-6597	124	74	is	be	AUX
ejsice-6597	124	75	possible	possible	ADJ
ejsice-6597	124	76	to	to	PART
ejsice-6597	124	77	quantify	quantify	VERB
ejsice-6597	124	78	the	the	DET
ejsice-6597	124	79	average	average	ADJ
ejsice-6597	124	80	value	value	NOUN
ejsice-6597	124	81	of	of	ADP
ejsice-6597	124	82	the	the	DET
ejsice-6597	124	83	index	index	NOUN
ejsice-6597	124	84	for	for	ADP
ejsice-6597	124	85	each	each	DET
ejsice-6597	124	86	macro	macro	NOUN
ejsice-6597	124	87	-	-	NOUN
ejsice-6597	124	88	sector	sector	NOUN
ejsice-6597	124	89	,	,	PUNCT
ejsice-6597	124	90	divided	divide	VERB
ejsice-6597	124	91	between	between	ADP
ejsice-6597	124	92	the	the	DET
ejsice-6597	124	93	paragraphs	paragraph	NOUN
ejsice-6597	124	94	of	of	ADP
ejsice-6597	124	95	the	the	DET
ejsice-6597	124	96	accounting	accounting	NOUN
ejsice-6597	124	97	standard	standard	NOUN
ejsice-6597	124	98	where	where	SCONJ
ejsice-6597	124	99	such	such	ADJ
ejsice-6597	124	100	information	information	NOUN
ejsice-6597	124	101	is	be	AUX
ejsice-6597	124	102	referred	refer	VERB
ejsice-6597	124	103	to	to	ADP
ejsice-6597	124	104	(	(	PUNCT
ejsice-6597	124	105	table	table	NOUN
ejsice-6597	124	106	4	4	NUM
ejsice-6597	124	107	)	)	PUNCT
ejsice-6597	124	108	.	.	PUNCT
ejsice-6597	125	1	table	table	NOUN
ejsice-6597	125	2	4	4	NUM
ejsice-6597	125	3	.	.	PUNCT
ejsice-6597	126	1	“	"	PUNCT
ejsice-6597	126	2	weighted	weight	VERB
ejsice-6597	126	3	”	"	PUNCT
ejsice-6597	126	4	disclosure	disclosure	NOUN
ejsice-6597	126	5	index	index	NOUN
ejsice-6597	126	6	by	by	ADP
ejsice-6597	126	7	macro	macro	ADJ
ejsice-6597	126	8	sector	sector	NOUN
ejsice-6597	126	9	:	:	PUNCT
ejsice-6597	126	10	year	year	NOUN
ejsice-6597	126	11	2016	2016	NUM
ejsice-6597	126	12	sector	sector	NOUN
ejsice-6597	126	13	average	average	ADJ
ejsice-6597	126	14	paragraph	paragraph	NOUN
ejsice-6597	126	15	84	84	NUM
ejsice-6597	126	16	average	average	ADJ
ejsice-6597	126	17	paragraph	paragraph	NOUN
ejsice-6597	126	18	85	85	NUM
ejsice-6597	126	19	average	average	ADJ
ejsice-6597	126	20	paragraph	paragraph	NOUN
ejsice-6597	126	21	86	86	NUM
ejsice-6597	126	22	overall	overall	ADJ
ejsice-6597	126	23	average	average	ADJ
ejsice-6597	126	24	consumer	consumer	NOUN
ejsice-6597	126	25	services	service	NOUN
ejsice-6597	126	26	0.343	0.343	NUM
ejsice-6597	126	27	0.000	0.000	NUM
ejsice-6597	126	28	0.000	0.000	NUM
ejsice-6597	126	29	0.343	0.343	NUM
ejsice-6597	126	30	industrials	industrial	NOUN
ejsice-6597	126	31	0.283	0.283	NUM
ejsice-6597	126	32	0.059	0.059	NUM
ejsice-6597	126	33	0.000	0.000	NUM
ejsice-6597	126	34	0.443	0.443	NUM
ejsice-6597	126	35	oil	oil	NOUN
ejsice-6597	126	36	&	&	CCONJ
ejsice-6597	126	37	gas	gas	NOUN
ejsice-6597	126	38	0.256	0.256	NUM
ejsice-6597	126	39	0.027	0.027	NUM
ejsice-6597	126	40	0.000	0.000	NUM
ejsice-6597	126	41	0.283	0.283	NUM
ejsice-6597	126	42	tecnology	tecnology	NOUN
ejsice-6597	126	43	0.161	0.161	NUM
ejsice-6597	126	44	0.000	0.000	NUM
ejsice-6597	126	45	0.000	0.000	NUM
ejsice-6597	126	46	0.163	0.163	NUM
ejsice-6597	126	47	telecommunications	telecommunication	NOUN
ejsice-6597	126	48	0.161	0.161	NUM
ejsice-6597	126	49	0.000	0.000	NUM
ejsice-6597	126	50	0.000	0.000	NUM
ejsice-6597	126	51	0.163	0.163	NUM
ejsice-6597	126	52	utilities	utility	NOUN
ejsice-6597	126	53	0.253	0.253	NUM
ejsice-6597	126	54	0.067	0.067	NUM
ejsice-6597	126	55	0.000	0.000	NUM
ejsice-6597	126	56	0.319	0.319	NUM
ejsice-6597	126	57	source	source	NOUN
ejsice-6597	126	58	:	:	PUNCT
ejsice-6597	126	59	author	author	NOUN
ejsice-6597	126	60	’s	’s	PART
ejsice-6597	126	61	elaboration	elaboration	NOUN
ejsice-6597	126	62	the	the	DET
ejsice-6597	126	63	differences	difference	NOUN
ejsice-6597	126	64	in	in	ADP
ejsice-6597	126	65	the	the	DET
ejsice-6597	126	66	statistical	statistical	ADJ
ejsice-6597	126	67	results	result	NOUN
ejsice-6597	126	68	obtained	obtain	VERB
ejsice-6597	126	69	from	from	ADP
ejsice-6597	126	70	the	the	DET
ejsice-6597	126	71	application	application	NOUN
ejsice-6597	126	72	of	of	ADP
ejsice-6597	126	73	the	the	DET
ejsice-6597	126	74	two	two	NUM
ejsice-6597	126	75	different	different	ADJ
ejsice-6597	126	76	indices	index	NOUN
ejsice-6597	126	77	are	be	AUX
ejsice-6597	126	78	summarized	summarize	VERB
ejsice-6597	126	79	below	below	ADP
ejsice-6597	126	80	(	(	PUNCT
ejsice-6597	126	81	table	table	NOUN
ejsice-6597	126	82	5	5	NUM
ejsice-6597	126	83	)	)	PUNCT
ejsice-6597	126	84	.	.	PUNCT
ejsice-6597	127	1	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	127	2	european	european	PROPN
ejsice-6597	127	3	journal	journal	PROPN
ejsice-6597	127	4	of	of	ADP
ejsice-6597	127	5	social	social	ADJ
ejsice-6597	127	6	impact	impact	NOUN
ejsice-6597	127	7	and	and	CCONJ
ejsice-6597	127	8	circular	circular	ADJ
ejsice-6597	127	9	economy	economy	NOUN
ejsice-6597	127	10	issn	issn	NOUN
ejsice-6597	127	11	:	:	PUNCT
ejsice-6597	127	12	2704	2704	NUM
ejsice-6597	127	13	-	-	SYM
ejsice-6597	127	14	9906	9906	NUM
ejsice-6597	127	15	doi	doi	NOUN
ejsice-6597	127	16	:	:	PUNCT
ejsice-6597	127	17	10.13135/2704	10.13135/2704	NUM
ejsice-6597	127	18	-	-	SYM
ejsice-6597	127	19	9906/6597	9906/6597	NUM
ejsice-6597	127	20	published	publish	VERB
ejsice-6597	127	21	by	by	ADP
ejsice-6597	127	22	university	university	PROPN
ejsice-6597	127	23	of	of	ADP
ejsice-6597	127	24	turin	turin	PROPN
ejsice-6597	127	25	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	127	26	ejsice	ejsice	PROPN
ejsice-6597	127	27	content	content	NOUN
ejsice-6597	127	28	is	be	AUX
ejsice-6597	127	29	licensed	license	VERB
ejsice-6597	127	30	under	under	ADP
ejsice-6597	127	31	a	a	DET
ejsice-6597	127	32	creative	creative	ADJ
ejsice-6597	127	33	commons	common	NOUN
ejsice-6597	127	34	attribution	attribution	NOUN
ejsice-6597	127	35	4.0	4.0	NUM
ejsice-6597	127	36	international	international	ADJ
ejsice-6597	127	37	license	license	NOUN
ejsice-6597	127	38	34	34	NUM
ejsice-6597	127	39	table	table	NOUN
ejsice-6597	127	40	5	5	NUM
ejsice-6597	127	41	.	.	PUNCT
ejsice-6597	127	42	results	result	NOUN
ejsice-6597	127	43	of	of	ADP
ejsice-6597	127	44	financial	financial	ADJ
ejsice-6597	127	45	statement	statement	NOUN
ejsice-6597	127	46	disclosure	disclosure	NOUN
ejsice-6597	127	47	performance	performance	NOUN
ejsice-6597	127	48	index	index	NOUN
ejsice-6597	127	49	(	(	PUNCT
ejsice-6597	127	50	i	i	PROPN
ejsice-6597	127	51	d	d	PROPN
ejsice-6597	127	52	(	(	PUNCT
ejsice-6597	127	53	1;2	1;2	NUM
ejsice-6597	127	54	):	):	PUNCT
ejsice-6597	127	55	weighted	weight	VERB
ejsice-6597	127	56	and	and	CCONJ
ejsice-6597	127	57	unweighted	unweighted	ADJ
ejsice-6597	127	58	index	index	NOUN
ejsice-6597	127	59	:	:	PUNCT
ejsice-6597	127	60	year	year	NOUN
ejsice-6597	127	61	2016	2016	NUM
ejsice-6597	127	62	statistical	statistical	ADJ
ejsice-6597	127	63	quantities	quantity	NOUN
ejsice-6597	127	64	weighted	weight	VERB
ejsice-6597	127	65	index	index	NOUN
ejsice-6597	127	66	1	1	NUM
ejsice-6597	127	67	unweighted	unweighte	VERB
ejsice-6597	127	68	index	index	NOUN
ejsice-6597	127	69	2	2	NUM
ejsice-6597	127	70	average	average	NOUN
ejsice-6597	128	1	0.336	0.336	NUM
ejsice-6597	128	2	0.329	0.329	NUM
ejsice-6597	128	3	std	std	PROPN
ejsice-6597	128	4	.	.	PUNCT
ejsice-6597	128	5	dev	dev	PROPN
ejsice-6597	128	6	.	.	PUNCT
ejsice-6597	129	1	0.019	0.019	NUM
ejsice-6597	129	2	0.017	0.017	NUM
ejsice-6597	129	3	median	median	NOUN
ejsice-6597	129	4	0.343	0.343	NUM
ejsice-6597	129	5	0.273	0.273	NUM
ejsice-6597	129	6	minimum	minimum	NOUN
ejsice-6597	129	7	0.081	0.081	NUM
ejsice-6597	129	8	0.091	0.091	NUM
ejsice-6597	129	9	maximum	maximum	NOUN
ejsice-6597	129	10	0.533	0.533	NUM
ejsice-6597	129	11	0.545	0.545	NUM
ejsice-6597	129	12	q1	q1	PROPN
ejsice-6597	129	13	0.243	0.243	NUM
ejsice-6597	129	14	0.273	0.273	NUM
ejsice-6597	129	15	q2	q2	NOUN
ejsice-6597	129	16	0.443	0.443	NUM
ejsice-6597	129	17	0.455	0.455	NUM
ejsice-6597	129	18	source	source	NOUN
ejsice-6597	129	19	:	:	PUNCT
ejsice-6597	129	20	author	author	NOUN
ejsice-6597	129	21	’s	’s	PART
ejsice-6597	129	22	elaboration	elaboration	NOUN
ejsice-6597	129	23	this	this	DET
ejsice-6597	129	24	study	study	NOUN
ejsice-6597	129	25	aims	aim	VERB
ejsice-6597	129	26	to	to	PART
ejsice-6597	129	27	outline	outline	VERB
ejsice-6597	129	28	a	a	DET
ejsice-6597	129	29	modeling	modeling	NOUN
ejsice-6597	129	30	system	system	NOUN
ejsice-6597	129	31	to	to	PART
ejsice-6597	129	32	measure	measure	VERB
ejsice-6597	129	33	sustainability	sustainability	NOUN
ejsice-6597	129	34	and	and	CCONJ
ejsice-6597	129	35	the	the	DET
ejsice-6597	129	36	aggressiveness	aggressiveness	NOUN
ejsice-6597	129	37	of	of	ADP
ejsice-6597	129	38	european	european	ADJ
ejsice-6597	129	39	corporate	corporate	ADJ
ejsice-6597	129	40	governance	governance	NOUN
ejsice-6597	129	41	in	in	ADP
ejsice-6597	129	42	non	non	ADJ
ejsice-6597	129	43	-	-	ADJ
ejsice-6597	129	44	financial	financial	ADJ
ejsice-6597	129	45	companies	company	NOUN
ejsice-6597	129	46	,	,	PUNCT
ejsice-6597	129	47	concerning	concern	VERB
ejsice-6597	129	48	activity	activity	NOUN
ejsice-6597	129	49	and	and	CCONJ
ejsice-6597	129	50	analysis	analysis	NOUN
ejsice-6597	129	51	of	of	ADP
ejsice-6597	129	52	decommissioning	decommission	VERB
ejsice-6597	129	53	asset	asset	NOUN
ejsice-6597	129	54	with	with	ADP
ejsice-6597	129	55	environmental	environmental	ADJ
ejsice-6597	129	56	issues	issue	NOUN
ejsice-6597	129	57	.	.	PUNCT
ejsice-6597	130	1	hypothesis	hypothesis	NOUN
ejsice-6597	130	2	testing	testing	NOUN
ejsice-6597	130	3	(	(	PUNCT
ejsice-6597	130	4	table	table	NOUN
ejsice-6597	130	5	6	6	NUM
ejsice-6597	130	6	)	)	PUNCT
ejsice-6597	130	7	uses	use	VERB
ejsice-6597	130	8	the	the	DET
ejsice-6597	130	9	following	follow	VERB
ejsice-6597	130	10	design	design	NOUN
ejsice-6597	130	11	sustainability	sustainability	NOUN
ejsice-6597	130	12	research	research	NOUN
ejsice-6597	130	13	model	model	NOUN
ejsice-6597	130	14	:	:	PUNCT
ejsice-6597	130	15	id(1;2	id(1;2	NOUN
ejsice-6597	130	16	)	)	PUNCT
ejsice-6597	131	1	=	=	SYM
ejsice-6597	132	1	β0	β0	PROPN
ejsice-6597	132	2	+	+	CCONJ
ejsice-6597	132	3	β1	β1	PROPN
ejsice-6597	132	4	(	(	PUNCT
ejsice-6597	132	5	size	size	NOUN
ejsice-6597	132	6	)	)	PUNCT
ejsice-6597	133	1	+	+	CCONJ
ejsice-6597	133	2	β2	β2	NOUN
ejsice-6597	133	3	(	(	PUNCT
ejsice-6597	133	4	gender	gender	NOUN
ejsice-6597	133	5	diversity	diversity	NOUN
ejsice-6597	133	6	)	)	PUNCT
ejsice-6597	134	1	+	+	CCONJ
ejsice-6597	134	2	β3	β3	ADJ
ejsice-6597	134	3	(	(	PUNCT
ejsice-6597	134	4	roda	roda	NOUN
ejsice-6597	134	5	)	)	PUNCT
ejsice-6597	135	1	+	+	CCONJ
ejsice-6597	135	2	β4	β4	PROPN
ejsice-6597	135	3	(	(	PUNCT
ejsice-6597	135	4	out	out	ADJ
ejsice-6597	135	5	-	-	PUNCT
ejsice-6597	135	6	side	side	NOUN
ejsice-6597	135	7	director	director	NOUN
ejsice-6597	135	8	)	)	PUNCT
ejsice-6597	136	1	+	+	CCONJ
ejsice-6597	136	2	β5	β5	NOUN
ejsice-6597	136	3	(	(	PUNCT
ejsice-6597	136	4	number	number	NOUN
ejsice-6597	136	5	of	of	ADP
ejsice-6597	136	6	executive	executive	ADJ
ejsice-6597	136	7	committee	committee	NOUN
ejsice-6597	136	8	)	)	PUNCT
ejsice-6597	136	9	+	+	PUNCT
ejsice-6597	136	10	ξ	ξ	PRON
ejsice-6597	136	11	table	table	NOUN
ejsice-6597	136	12	6	6	NUM
ejsice-6597	136	13	.	.	PUNCT
ejsice-6597	136	14	framework	framework	NOUN
ejsice-6597	136	15	and	and	CCONJ
ejsice-6597	136	16	hypotheses	hypothese	VERB
ejsice-6597	136	17	independent	independent	ADJ
ejsice-6597	136	18	variable	variable	ADJ
ejsice-6597	136	19	previous	previous	ADJ
ejsice-6597	136	20	studies	study	NOUN
ejsice-6597	136	21	of	of	ADP
ejsice-6597	136	22	irrituals	irritual	NOUN
ejsice-6597	136	23	rites	rite	NOUN
ejsice-6597	136	24	expected	expect	VERB
ejsice-6597	136	25	sign	sign	NOUN
ejsice-6597	136	26	evidence	evidence	NOUN
ejsice-6597	136	27	size	size	NOUN
ejsice-6597	136	28	(	(	PUNCT
ejsice-6597	136	29	h1	h1	PROPN
ejsice-6597	136	30	)	)	PUNCT
ejsice-6597	136	31	.	.	PUNCT
ejsice-6597	137	1	companies	company	NOUN
ejsice-6597	137	2	having	have	VERB
ejsice-6597	137	3	larger	large	ADJ
ejsice-6597	137	4	boards	board	NOUN
ejsice-6597	137	5	issue	issue	VERB
ejsice-6597	137	6	integrated	integrate	VERB
ejsice-6597	137	7	reports	report	NOUN
ejsice-6597	137	8	that	that	PRON
ejsice-6597	137	9	have	have	VERB
ejsice-6597	137	10	a	a	DET
ejsice-6597	137	11	higher	high	ADJ
ejsice-6597	137	12	alignment	alignment	NOUN
ejsice-6597	137	13	level	level	NOUN
ejsice-6597	137	14	to	to	ADP
ejsice-6597	137	15	disclosure	disclosure	NOUN
ejsice-6597	137	16	index	index	NOUN
ejsice-6597	137	17	(	(	PUNCT
ejsice-6597	137	18	i	i	NOUN
ejsice-6597	137	19	d	d	PROPN
ejsice-6597	137	20	)	)	PUNCT
ejsice-6597	137	21	.	.	PUNCT
ejsice-6597	138	1	bods	bod	NOUN
ejsice-6597	138	2	’	'	PUNCT
ejsice-6597	138	3	monitoring	monitoring	NOUN
ejsice-6597	138	4	capacity	capacity	NOUN
ejsice-6597	138	5	increases	increase	NOUN
ejsice-6597	138	6	with	with	ADP
ejsice-6597	138	7	the	the	DET
ejsice-6597	138	8	number	number	NOUN
ejsice-6597	138	9	of	of	ADP
ejsice-6597	138	10	its	its	PRON
ejsice-6597	138	11	constituting	constitute	VERB
ejsice-6597	138	12	directors	director	NOUN
ejsice-6597	138	13	,	,	PUNCT
ejsice-6597	138	14	a	a	DET
ejsice-6597	138	15	benefit	benefit	NOUN
ejsice-6597	138	16	that	that	PRON
ejsice-6597	138	17	might	might	AUX
ejsice-6597	138	18	be	be	AUX
ejsice-6597	138	19	surpassed	surpass	VERB
ejsice-6597	138	20	by	by	ADP
ejsice-6597	138	21	the	the	DET
ejsice-6597	138	22	disadvantages	disadvantage	NOUN
ejsice-6597	138	23	related	relate	VERB
ejsice-6597	138	24	to	to	ADP
ejsice-6597	138	25	inadequate	inadequate	ADJ
ejsice-6597	138	26	communication	communication	NOUN
ejsice-6597	138	27	and	and	CCONJ
ejsice-6597	138	28	inefficient	inefficient	ADJ
ejsice-6597	138	29	decision	decision	NOUN
ejsice-6597	138	30	-	-	PUNCT
ejsice-6597	138	31	making	make	VERB
ejsice-6597	138	32	process	process	NOUN
ejsice-6597	138	33	,	,	PUNCT
ejsice-6597	138	34	specific	specific	ADJ
ejsice-6597	138	35	for	for	ADP
ejsice-6597	138	36	large	large	ADJ
ejsice-6597	138	37	groups	group	NOUN
ejsice-6597	138	38	(	(	PUNCT
ejsice-6597	138	39	andriotis	andriotis	NOUN
ejsice-6597	138	40	2018	2018	NUM
ejsice-6597	138	41	)	)	PUNCT
ejsice-6597	138	42	.	.	PUNCT
ejsice-6597	139	1	after	after	ADP
ejsice-6597	139	2	reaching	reach	VERB
ejsice-6597	139	3	a	a	DET
ejsice-6597	139	4	specific	specific	ADJ
ejsice-6597	139	5	size	size	NOUN
ejsice-6597	139	6	,	,	PUNCT
ejsice-6597	139	7	the	the	PRON
ejsice-6597	139	8	larger	large	ADJ
ejsice-6597	139	9	the	the	DET
ejsice-6597	139	10	board	board	NOUN
ejsice-6597	139	11	is	be	AUX
ejsice-6597	139	12	,	,	PUNCT
ejsice-6597	139	13	the	the	DET
ejsice-6597	139	14	+	+	CCONJ
ejsice-6597	139	15	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	139	16	european	european	ADJ
ejsice-6597	139	17	journal	journal	PROPN
ejsice-6597	139	18	of	of	ADP
ejsice-6597	139	19	social	social	ADJ
ejsice-6597	139	20	impact	impact	NOUN
ejsice-6597	139	21	and	and	CCONJ
ejsice-6597	139	22	circular	circular	ADJ
ejsice-6597	139	23	economy	economy	NOUN
ejsice-6597	139	24	issn	issn	NOUN
ejsice-6597	139	25	:	:	PUNCT
ejsice-6597	139	26	2704	2704	NUM
ejsice-6597	139	27	-	-	SYM
ejsice-6597	139	28	9906	9906	NUM
ejsice-6597	139	29	doi	doi	NOUN
ejsice-6597	139	30	:	:	PUNCT
ejsice-6597	139	31	10.13135/2704	10.13135/2704	NUM
ejsice-6597	139	32	-	-	SYM
ejsice-6597	139	33	9906/6597	9906/6597	NUM
ejsice-6597	139	34	published	publish	VERB
ejsice-6597	139	35	by	by	ADP
ejsice-6597	139	36	university	university	PROPN
ejsice-6597	139	37	of	of	ADP
ejsice-6597	139	38	turin	turin	PROPN
ejsice-6597	139	39	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	139	40	ejsice	ejsice	PROPN
ejsice-6597	139	41	content	content	NOUN
ejsice-6597	139	42	is	be	AUX
ejsice-6597	139	43	licensed	license	VERB
ejsice-6597	139	44	under	under	ADP
ejsice-6597	139	45	a	a	DET
ejsice-6597	139	46	creative	creative	ADJ
ejsice-6597	139	47	commons	common	NOUN
ejsice-6597	139	48	attribution	attribution	NOUN
ejsice-6597	139	49	4.0	4.0	NUM
ejsice-6597	139	50	international	international	ADJ
ejsice-6597	139	51	license	license	NOUN
ejsice-6597	139	52	35	35	NUM
ejsice-6597	139	53	more	more	ADV
ejsice-6597	139	54	ineffective	ineffective	ADJ
ejsice-6597	139	55	it	it	PRON
ejsice-6597	139	56	becomes	become	VERB
ejsice-6597	139	57	.	.	PUNCT
ejsice-6597	140	1	a	a	DET
ejsice-6597	140	2	board	board	NOUN
ejsice-6597	140	3	larger	large	ADJ
ejsice-6597	140	4	than	than	SCONJ
ejsice-6597	140	5	7–8	7–8	NUM
ejsice-6597	140	6	members	member	NOUN
ejsice-6597	140	7	is	be	AUX
ejsice-6597	140	8	less	less	ADV
ejsice-6597	140	9	likely	likely	ADJ
ejsice-6597	140	10	to	to	PART
ejsice-6597	140	11	function	function	VERB
ejsice-6597	140	12	effectively	effectively	ADV
ejsice-6597	140	13	,	,	PUNCT
ejsice-6597	140	14	diminishes	diminish	VERB
ejsice-6597	140	15	its	its	PRON
ejsice-6597	140	16	monitoring	monitoring	NOUN
ejsice-6597	140	17	capabilities	capability	NOUN
ejsice-6597	140	18	,	,	PUNCT
ejsice-6597	140	19	and	and	CCONJ
ejsice-6597	140	20	is	be	AUX
ejsice-6597	140	21	much	much	ADV
ejsice-6597	140	22	easier	easy	ADJ
ejsice-6597	140	23	to	to	PART
ejsice-6597	140	24	be	be	AUX
ejsice-6597	140	25	controlled	control	VERB
ejsice-6597	140	26	by	by	ADP
ejsice-6597	140	27	the	the	DET
ejsice-6597	140	28	ceo	ceo	PROPN
ejsice-6597	140	29	.	.	PROPN
ejsice-6597	140	30	board	board	PROPN
ejsice-6597	140	31	size	size	NOUN
ejsice-6597	140	32	positively	positively	ADV
ejsice-6597	140	33	impacts	impact	VERB
ejsice-6597	140	34	the	the	DET
ejsice-6597	140	35	integration	integration	NOUN
ejsice-6597	140	36	of	of	ADP
ejsice-6597	140	37	various	various	ADJ
ejsice-6597	140	38	reports	report	NOUN
ejsice-6597	140	39	,	,	PUNCT
ejsice-6597	140	40	whether	whether	SCONJ
ejsice-6597	140	41	mandatory	mandatory	ADJ
ejsice-6597	140	42	or	or	CCONJ
ejsice-6597	140	43	voluntary	voluntary	ADJ
ejsice-6597	140	44	,	,	PUNCT
ejsice-6597	140	45	influencing	influence	VERB
ejsice-6597	140	46	id(1;2	id(1;2	NOUN
ejsice-6597	140	47	)	)	PUNCT
ejsice-6597	140	48	voluntary	voluntary	ADJ
ejsice-6597	140	49	adoption	adoption	NOUN
ejsice-6597	140	50	and	and	CCONJ
ejsice-6597	140	51	dissemination	dissemination	NOUN
ejsice-6597	140	52	of	of	ADP
ejsice-6597	140	53	integrated	integrate	VERB
ejsice-6597	140	54	csr	csr	X
ejsice-6597	140	55	(	(	PUNCT
ejsice-6597	140	56	jones	jones	PROPN
ejsice-6597	140	57	,	,	PUNCT
ejsice-6597	140	58	atkinson	atkinson	PROPN
ejsice-6597	140	59	,	,	PUNCT
ejsice-6597	140	60	lorenz	lorenz	PROPN
ejsice-6597	140	61	&	&	CCONJ
ejsice-6597	140	62	harris	harris	PROPN
ejsice-6597	140	63	2012	2012	NUM
ejsice-6597	140	64	)	)	PUNCT
ejsice-6597	140	65	.	.	PUNCT
ejsice-6597	141	1	larger	large	ADJ
ejsice-6597	141	2	boards	board	NOUN
ejsice-6597	141	3	,	,	PUNCT
ejsice-6597	141	4	being	be	AUX
ejsice-6597	141	5	formed	form	VERB
ejsice-6597	141	6	of	of	ADP
ejsice-6597	141	7	more	more	ADV
ejsice-6597	141	8	experienced	experienced	ADJ
ejsice-6597	141	9	and	and	CCONJ
ejsice-6597	141	10	knowledgeable	knowledgeable	ADJ
ejsice-6597	141	11	directors	director	NOUN
ejsice-6597	141	12	,	,	PUNCT
ejsice-6597	141	13	can	can	AUX
ejsice-6597	141	14	deal	deal	VERB
ejsice-6597	141	15	with	with	ADP
ejsice-6597	141	16	integrated	integrated	ADJ
ejsice-6597	141	17	report	report	NOUN
ejsice-6597	141	18	preparation	preparation	NOUN
ejsice-6597	141	19	,	,	PUNCT
ejsice-6597	141	20	playing	play	VERB
ejsice-6597	141	21	a	a	DET
ejsice-6597	141	22	central	central	ADJ
ejsice-6597	141	23	role	role	NOUN
ejsice-6597	141	24	in	in	ADP
ejsice-6597	141	25	the	the	DET
ejsice-6597	141	26	integrated	integrated	ADJ
ejsice-6597	141	27	reporting	reporting	NOUN
ejsice-6597	141	28	process	process	NOUN
ejsice-6597	141	29	.	.	PUNCT
ejsice-6597	142	1	environmental	environmental	ADJ
ejsice-6597	142	2	performance	performance	NOUN
ejsice-6597	142	3	and	and	CCONJ
ejsice-6597	142	4	disclosure	disclosure	NOUN
ejsice-6597	142	5	are	be	AUX
ejsice-6597	142	6	higher	high	ADJ
ejsice-6597	142	7	for	for	ADP
ejsice-6597	142	8	companies	company	NOUN
ejsice-6597	142	9	with	with	ADP
ejsice-6597	142	10	larger	large	ADJ
ejsice-6597	142	11	boards	board	NOUN
ejsice-6597	142	12	,	,	PUNCT
ejsice-6597	142	13	where	where	SCONJ
ejsice-6597	142	14	a	a	DET
ejsice-6597	142	15	larger	large	ADJ
ejsice-6597	142	16	board	board	NOUN
ejsice-6597	142	17	increases	increase	VERB
ejsice-6597	142	18	the	the	DET
ejsice-6597	142	19	probability	probability	NOUN
ejsice-6597	142	20	of	of	ADP
ejsice-6597	142	21	having	have	VERB
ejsice-6597	142	22	the	the	DET
ejsice-6597	142	23	required	required	ADJ
ejsice-6597	142	24	expertise	expertise	NOUN
ejsice-6597	142	25	and	and	CCONJ
ejsice-6597	142	26	diversity	diversity	NOUN
ejsice-6597	142	27	to	to	PART
ejsice-6597	142	28	enhance	enhance	VERB
ejsice-6597	142	29	environmental	environmental	ADJ
ejsice-6597	142	30	performance	performance	NOUN
ejsice-6597	142	31	(	(	PUNCT
ejsice-6597	142	32	denichilo	denichilo	ADJ
ejsice-6597	142	33	2020c	2020c	NUM
ejsice-6597	142	34	)	)	PUNCT
ejsice-6597	142	35	.	.	PUNCT
ejsice-6597	143	1	log(asset	log(asset	NOUN
ejsice-6597	143	2	)	)	PUNCT
ejsice-6597	144	1	gender	gender	NOUN
ejsice-6597	144	2	diversity	diversity	NOUN
ejsice-6597	144	3	(	(	PUNCT
ejsice-6597	144	4	h2	h2	NOUN
ejsice-6597	144	5	)	)	PUNCT
ejsice-6597	144	6	.	.	PUNCT
ejsice-6597	145	1	companies	company	NOUN
ejsice-6597	145	2	with	with	ADP
ejsice-6597	145	3	higher	high	ADJ
ejsice-6597	145	4	board	board	NOUN
ejsice-6597	145	5	gender	gender	NOUN
ejsice-6597	145	6	diversity	diversity	NOUN
ejsice-6597	145	7	issue	issue	NOUN
ejsice-6597	145	8	integrated	integrate	VERB
ejsice-6597	145	9	reports	report	NOUN
ejsice-6597	145	10	that	that	PRON
ejsice-6597	145	11	have	have	VERB
ejsice-6597	145	12	a	a	DET
ejsice-6597	145	13	higher	high	ADJ
ejsice-6597	145	14	alignment	alignment	NOUN
ejsice-6597	145	15	level	level	NOUN
ejsice-6597	145	16	to	to	ADP
ejsice-6597	145	17	disclosure	disclosure	NOUN
ejsice-6597	145	18	index	index	NOUN
ejsice-6597	145	19	(	(	PUNCT
ejsice-6597	145	20	i	i	NOUN
ejsice-6597	145	21	d	d	PROPN
ejsice-6597	145	22	)	)	PUNCT
ejsice-6597	145	23	.	.	PUNCT
ejsice-6597	146	1	bods	bod	NOUN
ejsice-6597	146	2	should	should	AUX
ejsice-6597	146	3	be	be	AUX
ejsice-6597	146	4	composed	compose	VERB
ejsice-6597	146	5	of	of	ADP
ejsice-6597	146	6	an	an	DET
ejsice-6597	146	7	appropriate	appropriate	ADJ
ejsice-6597	146	8	mix	mix	NOUN
ejsice-6597	146	9	of	of	ADP
ejsice-6597	146	10	independent	independent	ADJ
ejsice-6597	146	11	directors	director	NOUN
ejsice-6597	146	12	having	have	VERB
ejsice-6597	146	13	relevant	relevant	ADJ
ejsice-6597	146	14	knowledge	knowledge	NOUN
ejsice-6597	146	15	,	,	PUNCT
ejsice-6597	146	16	competence	competence	NOUN
ejsice-6597	146	17	,	,	PUNCT
ejsice-6597	146	18	and	and	CCONJ
ejsice-6597	146	19	industry	industry	NOUN
ejsice-6597	146	20	experience	experience	NOUN
ejsice-6597	146	21	to	to	PART
ejsice-6597	146	22	bring	bring	VERB
ejsice-6597	146	23	a	a	DET
ejsice-6597	146	24	diverse	diverse	ADJ
ejsice-6597	146	25	perspective	perspective	NOUN
ejsice-6597	146	26	and	and	CCONJ
ejsice-6597	146	27	take	take	VERB
ejsice-6597	146	28	objective	objective	ADJ
ejsice-6597	146	29	decisions	decision	NOUN
ejsice-6597	146	30	,	,	PUNCT
ejsice-6597	146	31	enabling	enable	VERB
ejsice-6597	146	32	their	their	PRON
ejsice-6597	146	33	preferential	preferential	ADJ
ejsice-6597	146	34	access	access	NOUN
ejsice-6597	146	35	to	to	ADP
ejsice-6597	146	36	outside	outside	ADJ
ejsice-6597	146	37	and	and	CCONJ
ejsice-6597	146	38	additional	additional	ADJ
ejsice-6597	146	39	resources	resource	NOUN
ejsice-6597	146	40	,	,	PUNCT
ejsice-6597	146	41	broader	broad	ADJ
ejsice-6597	146	42	social	social	ADJ
ejsice-6597	146	43	networks	network	NOUN
ejsice-6597	146	44	,	,	PUNCT
ejsice-6597	146	45	and	and	CCONJ
ejsice-6597	146	46	build	build	VERB
ejsice-6597	146	47	new	new	ADJ
ejsice-6597	146	48	business	business	NOUN
ejsice-6597	146	49	relationships	relationship	NOUN
ejsice-6597	146	50	(	(	PUNCT
ejsice-6597	146	51	arena	arena	NOUN
ejsice-6597	146	52	et	et	PROPN
ejsice-6597	146	53	al	al	PROPN
ejsice-6597	146	54	.	.	PROPN
ejsice-6597	146	55	2010	2010	NUM
ejsice-6597	146	56	)	)	PUNCT
ejsice-6597	146	57	.	.	PUNCT
ejsice-6597	147	1	board	board	NOUN
ejsice-6597	147	2	diversity	diversity	NOUN
ejsice-6597	147	3	is	be	AUX
ejsice-6597	147	4	closely	closely	ADV
ejsice-6597	147	5	related	relate	VERB
ejsice-6597	147	6	to	to	ADP
ejsice-6597	147	7	board	board	NOUN
ejsice-6597	147	8	composition	composition	NOUN
ejsice-6597	147	9	,	,	PUNCT
ejsice-6597	147	10	as	as	SCONJ
ejsice-6597	147	11	group	group	NOUN
ejsice-6597	147	12	diversity	diversity	NOUN
ejsice-6597	147	13	can	can	AUX
ejsice-6597	147	14	improve	improve	VERB
ejsice-6597	147	15	the	the	DET
ejsice-6597	147	16	quality	quality	NOUN
ejsice-6597	147	17	of	of	ADP
ejsice-6597	147	18	the	the	DET
ejsice-6597	147	19	decisions	decision	NOUN
ejsice-6597	147	20	in	in	ADP
ejsice-6597	147	21	that	that	DET
ejsice-6597	147	22	group	group	NOUN
ejsice-6597	147	23	,	,	PUNCT
ejsice-6597	147	24	and	and	CCONJ
ejsice-6597	147	25	can	can	AUX
ejsice-6597	147	26	be	be	AUX
ejsice-6597	147	27	referred	refer	VERB
ejsice-6597	147	28	to	to	ADP
ejsice-6597	147	29	gender	gender	NOUN
ejsice-6597	147	30	,	,	PUNCT
ejsice-6597	147	31	age	age	NOUN
ejsice-6597	147	32	,	,	PUNCT
ejsice-6597	147	33	nationality	nationality	NOUN
ejsice-6597	147	34	,	,	PUNCT
ejsice-6597	147	35	cultural	cultural	ADJ
ejsice-6597	147	36	background	background	NOUN
ejsice-6597	147	37	,	,	PUNCT
ejsice-6597	147	38	and	and	CCONJ
ejsice-6597	147	39	educational	educational	ADJ
ejsice-6597	147	40	attainment	attainment	NOUN
ejsice-6597	147	41	.	.	PUNCT
ejsice-6597	148	1	environmental	environmental	ADJ
ejsice-6597	148	2	performance	performance	NOUN
ejsice-6597	148	3	is	be	AUX
ejsice-6597	148	4	higher	high	ADJ
ejsice-6597	148	5	for	for	ADP
ejsice-6597	148	6	firms	firm	NOUN
ejsice-6597	148	7	having	have	VERB
ejsice-6597	148	8	a	a	DET
ejsice-6597	148	9	board	board	NOUN
ejsice-6597	148	10	composed	compose	VERB
ejsice-6597	148	11	of	of	ADP
ejsice-6597	148	12	more	more	ADJ
ejsice-6597	148	13	legal	legal	ADJ
ejsice-6597	148	14	experts	expert	NOUN
ejsice-6597	148	15	and	and	CCONJ
ejsice-6597	148	16	active	active	ADJ
ejsice-6597	148	17	ceos	ceo	NOUN
ejsice-6597	148	18	.	.	PUNCT
ejsice-6597	149	1	moreover	moreover	ADV
ejsice-6597	149	2	,	,	PUNCT
ejsice-6597	149	3	companies	company	NOUN
ejsice-6597	149	4	that	that	PRON
ejsice-6597	149	5	have	have	VERB
ejsice-6597	149	6	a	a	DET
ejsice-6597	149	7	more	more	ADV
ejsice-6597	149	8	significant	significant	ADJ
ejsice-6597	149	9	proportion	proportion	NOUN
ejsice-6597	149	10	of	of	ADP
ejsice-6597	149	11	western	western	ADJ
ejsice-6597	149	12	european	european	ADJ
ejsice-6597	149	13	directors	director	NOUN
ejsice-6597	149	14	record	record	VERB
ejsice-6597	149	15	higher	high	ADJ
ejsice-6597	149	16	environmental	environmental	ADJ
ejsice-6597	149	17	corporate	corporate	ADJ
ejsice-6597	149	18	social	social	ADJ
ejsice-6597	149	19	responsibility	responsibility	NOUN
ejsice-6597	149	20	(	(	PUNCT
ejsice-6597	149	21	ecsr	ecsr	NOUN
ejsice-6597	149	22	)	)	PUNCT
ejsice-6597	149	23	governance	governance	NOUN
ejsice-6597	149	24	mechanisms	mechanism	NOUN
ejsice-6597	149	25	,	,	PUNCT
ejsice-6597	149	26	while	while	SCONJ
ejsice-6597	149	27	those	those	PRON
ejsice-6597	149	28	with	with	ADP
ejsice-6597	149	29	a	a	DET
ejsice-6597	149	30	higher	high	ADJ
ejsice-6597	149	31	number	number	NOUN
ejsice-6597	149	32	of	of	ADP
ejsice-6597	149	33	colored	colored	ADJ
ejsice-6597	149	34	directors	director	NOUN
ejsice-6597	149	35	report	report	VERB
ejsice-6597	149	36	a	a	DET
ejsice-6597	149	37	higher	high	ADJ
ejsice-6597	149	38	quality	quality	NOUN
ejsice-6597	149	39	of	of	ADP
ejsice-6597	149	40	the	the	DET
ejsice-6597	149	41	integrated	integrate	VERB
ejsice-6597	149	42	report	report	NOUN
ejsice-6597	149	43	.	.	PUNCT
ejsice-6597	150	1	companies	company	NOUN
ejsice-6597	150	2	should	should	AUX
ejsice-6597	150	3	disclose	disclose	VERB
ejsice-6597	150	4	their	their	PRON
ejsice-6597	150	5	diversity	diversity	NOUN
ejsice-6597	150	6	policy	policy	NOUN
ejsice-6597	150	7	(	(	PUNCT
ejsice-6597	150	8	including	include	VERB
ejsice-6597	150	9	gender	gender	NOUN
ejsice-6597	150	10	,	,	PUNCT
ejsice-6597	150	11	ethnicity	ethnicity	NOUN
ejsice-6597	150	12	,	,	PUNCT
ejsice-6597	150	13	cognitive	cognitive	NOUN
ejsice-6597	150	14	,	,	PUNCT
ejsice-6597	150	15	and	and	CCONJ
ejsice-6597	150	16	social	social	ADJ
ejsice-6597	150	17	)	)	PUNCT
ejsice-6597	150	18	regarding	regard	VERB
ejsice-6597	150	19	senior	senior	ADJ
ejsice-6597	150	20	management	management	NOUN
ejsice-6597	150	21	and	and	CCONJ
ejsice-6597	150	22	board	board	NOUN
ejsice-6597	150	23	,	,	PUNCT
ejsice-6597	150	24	reporting	report	VERB
ejsice-6597	150	25	on	on	ADP
ejsice-6597	150	26	diversity	diversity	NOUN
ejsice-6597	150	27	with	with	ADP
ejsice-6597	150	28	measurable	measurable	ADJ
ejsice-6597	150	29	+	+	CCONJ
ejsice-6597	150	30	dichotomous	dichotomous	ADJ
ejsice-6597	150	31	variable	variable	NOUN
ejsice-6597	150	32	(	(	PUNCT
ejsice-6597	150	33	0/1	0/1	NUM
ejsice-6597	150	34	)	)	PUNCT
ejsice-6597	150	35	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	150	36	european	european	PROPN
ejsice-6597	150	37	journal	journal	PROPN
ejsice-6597	150	38	of	of	ADP
ejsice-6597	150	39	social	social	ADJ
ejsice-6597	150	40	impact	impact	NOUN
ejsice-6597	150	41	and	and	CCONJ
ejsice-6597	150	42	circular	circular	ADJ
ejsice-6597	150	43	economy	economy	NOUN
ejsice-6597	150	44	issn	issn	NOUN
ejsice-6597	150	45	:	:	PUNCT
ejsice-6597	150	46	2704	2704	NUM
ejsice-6597	150	47	-	-	SYM
ejsice-6597	150	48	9906	9906	NUM
ejsice-6597	150	49	doi	doi	NOUN
ejsice-6597	150	50	:	:	PUNCT
ejsice-6597	150	51	10.13135/2704	10.13135/2704	NUM
ejsice-6597	150	52	-	-	SYM
ejsice-6597	150	53	9906/6597	9906/6597	NUM
ejsice-6597	150	54	published	publish	VERB
ejsice-6597	150	55	by	by	ADP
ejsice-6597	150	56	university	university	PROPN
ejsice-6597	150	57	of	of	ADP
ejsice-6597	150	58	turin	turin	PROPN
ejsice-6597	150	59	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	150	60	ejsice	ejsice	PROPN
ejsice-6597	150	61	content	content	NOUN
ejsice-6597	150	62	is	be	AUX
ejsice-6597	150	63	licensed	license	VERB
ejsice-6597	150	64	under	under	ADP
ejsice-6597	150	65	a	a	DET
ejsice-6597	150	66	creative	creative	ADJ
ejsice-6597	150	67	commons	common	NOUN
ejsice-6597	150	68	attribution	attribution	NOUN
ejsice-6597	150	69	4.0	4.0	NUM
ejsice-6597	150	70	international	international	ADJ
ejsice-6597	150	71	license	license	NOUN
ejsice-6597	150	72	36	36	NUM
ejsice-6597	150	73	targets	target	NOUN
ejsice-6597	150	74	and	and	CCONJ
ejsice-6597	150	75	the	the	DET
ejsice-6597	150	76	progress	progress	NOUN
ejsice-6597	150	77	made	make	VERB
ejsice-6597	150	78	(	(	PUNCT
ejsice-6597	150	79	baltaretu	baltaretu	NOUN
ejsice-6597	150	80	2011	2011	NUM
ejsice-6597	150	81	)	)	PUNCT
ejsice-6597	150	82	.	.	PUNCT
ejsice-6597	151	1	regarding	regard	VERB
ejsice-6597	151	2	gender	gender	NOUN
ejsice-6597	151	3	,	,	PUNCT
ejsice-6597	151	4	it	it	PRON
ejsice-6597	151	5	is	be	AUX
ejsice-6597	151	6	considered	consider	VERB
ejsice-6597	151	7	that	that	SCONJ
ejsice-6597	151	8	men	man	NOUN
ejsice-6597	151	9	and	and	CCONJ
ejsice-6597	151	10	women	woman	NOUN
ejsice-6597	151	11	have	have	VERB
ejsice-6597	151	12	different	different	ADJ
ejsice-6597	151	13	moral	moral	ADJ
ejsice-6597	151	14	reasoning	reasoning	NOUN
ejsice-6597	151	15	,	,	PUNCT
ejsice-6597	151	16	women	woman	NOUN
ejsice-6597	151	17	using	use	VERB
ejsice-6597	151	18	more	more	ADJ
ejsice-6597	151	19	care	care	NOUN
ejsice-6597	151	20	reasoning	reasoning	NOUN
ejsice-6597	151	21	and	and	CCONJ
ejsice-6597	151	22	protective	protective	ADJ
ejsice-6597	151	23	attitudes	attitude	NOUN
ejsice-6597	151	24	.	.	PUNCT
ejsice-6597	152	1	the	the	DET
ejsice-6597	152	2	presence	presence	NOUN
ejsice-6597	152	3	of	of	ADP
ejsice-6597	152	4	women	woman	NOUN
ejsice-6597	152	5	directors	director	NOUN
ejsice-6597	152	6	on	on	ADP
ejsice-6597	152	7	boards	board	NOUN
ejsice-6597	152	8	positively	positively	ADV
ejsice-6597	152	9	impacts	impact	VERB
ejsice-6597	152	10	the	the	DET
ejsice-6597	152	11	integration	integration	NOUN
ejsice-6597	152	12	of	of	ADP
ejsice-6597	152	13	various	various	ADJ
ejsice-6597	152	14	reports	report	NOUN
ejsice-6597	152	15	,	,	PUNCT
ejsice-6597	152	16	whether	whether	SCONJ
ejsice-6597	152	17	mandatory	mandatory	ADJ
ejsice-6597	152	18	or	or	CCONJ
ejsice-6597	152	19	voluntary	voluntary	ADJ
ejsice-6597	152	20	,	,	PUNCT
ejsice-6597	152	21	while	while	SCONJ
ejsice-6597	152	22	id(1;2	id(1;2	NOUN
ejsice-6597	152	23	)	)	PUNCT
ejsice-6597	152	24	quality	quality	NOUN
ejsice-6597	152	25	is	be	AUX
ejsice-6597	152	26	higher	high	ADJ
ejsice-6597	152	27	for	for	ADP
ejsice-6597	152	28	companies	company	NOUN
ejsice-6597	152	29	that	that	PRON
ejsice-6597	152	30	have	have	VERB
ejsice-6597	152	31	more	more	ADJ
ejsice-6597	152	32	women	woman	NOUN
ejsice-6597	152	33	directors	director	NOUN
ejsice-6597	152	34	.	.	PUNCT
ejsice-6597	153	1	return	return	NOUN
ejsice-6597	153	2	of	of	ADP
ejsice-6597	153	3	decommissio	decommissio	ADJ
ejsice-6597	153	4	ned	ned	ADJ
ejsice-6597	153	5	assets	asset	NOUN
ejsice-6597	153	6	(	(	PUNCT
ejsice-6597	153	7	h3	h3	NOUN
ejsice-6597	153	8	)	)	PUNCT
ejsice-6597	153	9	.	.	PUNCT
ejsice-6597	154	1	companies	company	NOUN
ejsice-6597	154	2	that	that	PRON
ejsice-6597	154	3	have	have	VERB
ejsice-6597	154	4	a	a	DET
ejsice-6597	154	5	higher	high	ADJ
ejsice-6597	154	6	profitability	profitability	NOUN
ejsice-6597	154	7	of	of	ADP
ejsice-6597	154	8	decommissioning	decommissioning	NOUN
ejsice-6597	154	9	asset	asset	NOUN
ejsice-6597	154	10	have	have	VERB
ejsice-6597	154	11	a	a	DET
ejsice-6597	154	12	lower	low	ADJ
ejsice-6597	154	13	alignment	alignment	NOUN
ejsice-6597	154	14	level	level	NOUN
ejsice-6597	154	15	to	to	ADP
ejsice-6597	154	16	i	i	PRON
ejsice-6597	154	17	d.	d.	PROPN
ejsice-6597	154	18	the	the	DET
ejsice-6597	154	19	profitability	profitability	NOUN
ejsice-6597	154	20	is	be	AUX
ejsice-6597	154	21	one	one	NUM
ejsice-6597	154	22	of	of	ADP
ejsice-6597	154	23	significant	significant	ADJ
ejsice-6597	154	24	determinants	determinant	NOUN
ejsice-6597	154	25	of	of	ADP
ejsice-6597	154	26	financial	financial	ADJ
ejsice-6597	154	27	reporting	reporting	NOUN
ejsice-6597	154	28	disclosure	disclosure	NOUN
ejsice-6597	154	29	of	of	ADP
ejsice-6597	154	30	decommissioned	decommissioned	ADJ
ejsice-6597	154	31	assets	asset	NOUN
ejsice-6597	154	32	(	(	PUNCT
ejsice-6597	154	33	denichilo	denichilo	ADV
ejsice-6597	154	34	2020	2020	NUM
ejsice-6597	154	35	(	(	PUNCT
ejsice-6597	154	36	a	a	X
ejsice-6597	154	37	)	)	PUNCT
ejsice-6597	154	38	and	and	CCONJ
ejsice-6597	154	39	(	(	PUNCT
ejsice-6597	154	40	b	b	NOUN
ejsice-6597	154	41	)	)	PUNCT
ejsice-6597	154	42	)	)	PUNCT
ejsice-6597	154	43	.	.	PUNCT
ejsice-6597	155	1	companies	company	NOUN
ejsice-6597	155	2	with	with	ADP
ejsice-6597	155	3	high	high	ADJ
ejsice-6597	155	4	levels	level	NOUN
ejsice-6597	155	5	of	of	ADP
ejsice-6597	155	6	profitability	profitability	NOUN
ejsice-6597	155	7	of	of	ADP
ejsice-6597	155	8	decommissioned	decommission	VERB
ejsice-6597	155	9	assets	asset	NOUN
ejsice-6597	155	10	improved	improve	VERB
ejsice-6597	155	11	influence	influence	NOUN
ejsice-6597	155	12	in	in	ADP
ejsice-6597	155	13	investor	investor	NOUN
ejsice-6597	155	14	decision	decision	NOUN
ejsice-6597	155	15	and	and	CCONJ
ejsice-6597	155	16	have	have	VERB
ejsice-6597	155	17	more	more	ADV
ejsice-6597	155	18	interesting	interesting	ADJ
ejsice-6597	155	19	stakeholders	stakeholder	NOUN
ejsice-6597	155	20	,	,	PUNCT
ejsice-6597	155	21	so	so	CCONJ
ejsice-6597	155	22	there	there	PRON
ejsice-6597	155	23	is	be	VERB
ejsice-6597	155	24	a	a	DET
ejsice-6597	155	25	lower	low	ADJ
ejsice-6597	155	26	propensity	propensity	NOUN
ejsice-6597	155	27	of	of	ADP
ejsice-6597	155	28	performance	performance	NOUN
ejsice-6597	155	29	index	index	NOUN
ejsice-6597	155	30	i	i	PROPN
ejsice-6597	155	31	d.	d.	PROPN
ejsice-6597	155	32	return	return	VERB
ejsice-6597	155	33	on	on	ADP
ejsice-6597	155	34	decommissioni	decommissioni	PROPN
ejsice-6597	155	35	ng	ng	PROPN
ejsice-6597	155	36	asset	asset	NOUN
ejsice-6597	155	37	(	(	PUNCT
ejsice-6597	155	38	roda	roda	PROPN
ejsice-6597	155	39	)	)	PUNCT
ejsice-6597	155	40	out	out	ADP
ejsice-6597	155	41	-	-	PUNCT
ejsice-6597	155	42	side	side	NOUN
ejsice-6597	155	43	director	director	NOUN
ejsice-6597	155	44	(	(	PUNCT
ejsice-6597	155	45	h4	h4	PROPN
ejsice-6597	155	46	)	)	PUNCT
ejsice-6597	155	47	.	.	PUNCT
ejsice-6597	156	1	companies	company	NOUN
ejsice-6597	156	2	that	that	PRON
ejsice-6597	156	3	have	have	VERB
ejsice-6597	156	4	a	a	DET
ejsice-6597	156	5	higher	high	ADJ
ejsice-6597	156	6	proportion	proportion	NOUN
ejsice-6597	156	7	of	of	ADP
ejsice-6597	156	8	outside	outside	ADJ
ejsice-6597	156	9	directors	director	NOUN
ejsice-6597	156	10	on	on	ADP
ejsice-6597	156	11	the	the	DET
ejsice-6597	156	12	board	board	NOUN
ejsice-6597	156	13	issue	issue	NOUN
ejsice-6597	156	14	integrated	integrate	VERB
ejsice-6597	156	15	reports	report	NOUN
ejsice-6597	156	16	that	that	PRON
ejsice-6597	156	17	have	have	VERB
ejsice-6597	156	18	a	a	DET
ejsice-6597	156	19	higher	high	ADJ
ejsice-6597	156	20	alignment	alignment	NOUN
ejsice-6597	156	21	level	level	NOUN
ejsice-6597	156	22	to	to	ADP
ejsice-6597	156	23	i	i	PROPN
ejsice-6597	156	24	d.	d.	PROPN
ejsice-6597	156	25	board	board	PROPN
ejsice-6597	156	26	composition	composition	NOUN
ejsice-6597	156	27	and	and	CCONJ
ejsice-6597	156	28	independence	independence	NOUN
ejsice-6597	156	29	are	be	AUX
ejsice-6597	156	30	closely	closely	ADV
ejsice-6597	156	31	related	relate	VERB
ejsice-6597	156	32	,	,	PUNCT
ejsice-6597	156	33	the	the	DET
ejsice-6597	156	34	last	last	ADJ
ejsice-6597	156	35	one	one	NOUN
ejsice-6597	156	36	increasing	increase	VERB
ejsice-6597	156	37	with	with	ADP
ejsice-6597	156	38	the	the	DET
ejsice-6597	156	39	proportion	proportion	NOUN
ejsice-6597	156	40	of	of	ADP
ejsice-6597	156	41	independent	independent	ADJ
ejsice-6597	156	42	outside	outside	ADJ
ejsice-6597	156	43	directors	director	NOUN
ejsice-6597	156	44	(	(	PUNCT
ejsice-6597	156	45	chenhal	chenhal	PROPN
ejsice-6597	156	46	&	&	CCONJ
ejsice-6597	156	47	morris	morris	PROPN
ejsice-6597	156	48	1985	1985	NUM
ejsice-6597	156	49	)	)	PUNCT
ejsice-6597	156	50	.	.	PUNCT
ejsice-6597	157	1	the	the	DET
ejsice-6597	157	2	presentation	presentation	NOUN
ejsice-6597	157	3	of	of	ADP
ejsice-6597	157	4	csr	csr	NOUN
ejsice-6597	157	5	information	information	NOUN
ejsice-6597	157	6	is	be	AUX
ejsice-6597	157	7	impacted	impact	VERB
ejsice-6597	157	8	by	by	ADP
ejsice-6597	157	9	outside	outside	ADJ
ejsice-6597	157	10	directors	director	NOUN
ejsice-6597	157	11	,	,	PUNCT
ejsice-6597	157	12	meaning	mean	VERB
ejsice-6597	157	13	that	that	SCONJ
ejsice-6597	157	14	they	they	PRON
ejsice-6597	157	15	have	have	VERB
ejsice-6597	157	16	a	a	DET
ejsice-6597	157	17	role	role	NOUN
ejsice-6597	157	18	in	in	ADP
ejsice-6597	157	19	ensuring	ensure	VERB
ejsice-6597	157	20	that	that	SCONJ
ejsice-6597	157	21	companies	company	NOUN
ejsice-6597	157	22	take	take	VERB
ejsice-6597	157	23	into	into	ADP
ejsice-6597	157	24	consideration	consideration	NOUN
ejsice-6597	157	25	the	the	DET
ejsice-6597	157	26	interest	interest	NOUN
ejsice-6597	157	27	of	of	ADP
ejsice-6597	157	28	their	their	PRON
ejsice-6597	157	29	shareholders	shareholder	NOUN
ejsice-6597	157	30	and	and	CCONJ
ejsice-6597	157	31	stakeholders	stakeholder	NOUN
ejsice-6597	157	32	.	.	PUNCT
ejsice-6597	158	1	board	board	NOUN
ejsice-6597	158	2	independence	independence	NOUN
ejsice-6597	158	3	is	be	AUX
ejsice-6597	158	4	closely	closely	ADV
ejsice-6597	158	5	linked	link	VERB
ejsice-6597	158	6	to	to	ADP
ejsice-6597	158	7	independent	independent	ADJ
ejsice-6597	158	8	non	non	ADJ
ejsice-6597	158	9	executive	executive	ADJ
ejsice-6597	158	10	directors	director	NOUN
ejsice-6597	158	11	’	'	PUNCT
ejsice-6597	158	12	presence	presence	NOUN
ejsice-6597	158	13	,	,	PUNCT
ejsice-6597	158	14	which	which	PRON
ejsice-6597	158	15	should	should	AUX
ejsice-6597	158	16	be	be	AUX
ejsice-6597	158	17	in	in	ADP
ejsice-6597	158	18	the	the	DET
ejsice-6597	158	19	majority	majority	NOUN
ejsice-6597	158	20	.	.	PUNCT
ejsice-6597	159	1	companies	company	NOUN
ejsice-6597	159	2	having	have	VERB
ejsice-6597	159	3	a	a	DET
ejsice-6597	159	4	board	board	NOUN
ejsice-6597	159	5	formed	form	VERB
ejsice-6597	159	6	in	in	ADP
ejsice-6597	159	7	majority	majority	NOUN
ejsice-6597	159	8	by	by	ADP
ejsice-6597	159	9	independent	independent	ADJ
ejsice-6597	159	10	non	non	ADJ
ejsice-6597	159	11	executive	executive	PROPN
ejsice-6597	159	12	directors	director	NOUN
ejsice-6597	159	13	record	record	VERB
ejsice-6597	159	14	higher	high	ADJ
ejsice-6597	159	15	levels	level	NOUN
ejsice-6597	159	16	of	of	ADP
ejsice-6597	159	17	voluntarily	voluntarily	ADV
ejsice-6597	159	18	disclosed	disclose	VERB
ejsice-6597	159	19	information	information	NOUN
ejsice-6597	159	20	and	and	CCONJ
ejsice-6597	159	21	voluntarily	voluntarily	ADV
ejsice-6597	159	22	disclose	disclose	VERB
ejsice-6597	159	23	more	more	ADV
ejsice-6597	159	24	strategic	strategic	ADJ
ejsice-6597	159	25	and	and	CCONJ
ejsice-6597	159	26	forward	forward	ADV
ejsice-6597	159	27	-	-	PUNCT
ejsice-6597	159	28	looking	look	VERB
ejsice-6597	159	29	information	information	NOUN
ejsice-6597	159	30	.	.	PUNCT
ejsice-6597	160	1	moreover	moreover	ADV
ejsice-6597	160	2	,	,	PUNCT
ejsice-6597	160	3	boards	board	NOUN
ejsice-6597	160	4	formed	form	VERB
ejsice-6597	160	5	in	in	ADP
ejsice-6597	160	6	a	a	DET
ejsice-6597	160	7	higher	high	ADJ
ejsice-6597	160	8	proportion	proportion	NOUN
ejsice-6597	160	9	of	of	ADP
ejsice-6597	160	10	outside	outside	ADJ
ejsice-6597	160	11	directors	director	NOUN
ejsice-6597	160	12	have	have	VERB
ejsice-6597	160	13	greater	great	ADJ
ejsice-6597	160	14	control	control	NOUN
ejsice-6597	160	15	over	over	ADP
ejsice-6597	160	16	management	management	NOUN
ejsice-6597	160	17	’s	’s	PART
ejsice-6597	160	18	decisions	decision	NOUN
ejsice-6597	160	19	and	and	CCONJ
ejsice-6597	160	20	improved	improve	VERB
ejsice-6597	160	21	monitoring	monitoring	NOUN
ejsice-6597	160	22	effectiveness	effectiveness	NOUN
ejsice-6597	160	23	(	(	PUNCT
ejsice-6597	160	24	modica	modica	PROPN
ejsice-6597	160	25	2012	2012	NUM
ejsice-6597	160	26	)	)	PUNCT
ejsice-6597	160	27	.	.	PUNCT
ejsice-6597	161	1	outside	outside	ADP
ejsice-6597	161	2	non	non	PROPN
ejsice-6597	161	3	executive	executive	ADJ
ejsice-6597	161	4	directors	director	NOUN
ejsice-6597	161	5	are	be	AUX
ejsice-6597	161	6	more	more	ADV
ejsice-6597	161	7	objective	objective	ADJ
ejsice-6597	161	8	and	and	CCONJ
ejsice-6597	161	9	independent	independent	ADJ
ejsice-6597	161	10	when	when	SCONJ
ejsice-6597	161	11	managing	manage	VERB
ejsice-6597	161	12	and	and	CCONJ
ejsice-6597	161	13	analyzing	analyze	VERB
ejsice-6597	161	14	a	a	DET
ejsice-6597	161	15	company	company	NOUN
ejsice-6597	161	16	’s	’s	PART
ejsice-6597	161	17	actions	action	NOUN
ejsice-6597	161	18	than	than	ADP
ejsice-6597	161	19	executive	executive	ADJ
ejsice-6597	161	20	directors	director	NOUN
ejsice-6597	161	21	,	,	PUNCT
ejsice-6597	161	22	offering	offer	VERB
ejsice-6597	161	23	additional	additional	ADJ
ejsice-6597	161	24	assurance	assurance	NOUN
ejsice-6597	161	25	to	to	ADP
ejsice-6597	161	26	market	market	NOUN
ejsice-6597	161	27	participants	participant	NOUN
ejsice-6597	161	28	that	that	SCONJ
ejsice-6597	161	29	their	their	PRON
ejsice-6597	161	30	interests	interest	NOUN
ejsice-6597	161	31	are	be	AUX
ejsice-6597	161	32	safeguarded	safeguard	VERB
ejsice-6597	161	33	+	+	PUNCT
ejsice-6597	161	34	dichotomous	dichotomous	ADJ
ejsice-6597	161	35	variable	variable	NOUN
ejsice-6597	161	36	(	(	PUNCT
ejsice-6597	161	37	0/1	0/1	NUM
ejsice-6597	161	38	)	)	PUNCT
ejsice-6597	161	39	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	161	40	european	european	PROPN
ejsice-6597	161	41	journal	journal	PROPN
ejsice-6597	161	42	of	of	ADP
ejsice-6597	161	43	social	social	ADJ
ejsice-6597	161	44	impact	impact	NOUN
ejsice-6597	161	45	and	and	CCONJ
ejsice-6597	161	46	circular	circular	ADJ
ejsice-6597	161	47	economy	economy	NOUN
ejsice-6597	161	48	issn	issn	NOUN
ejsice-6597	161	49	:	:	PUNCT
ejsice-6597	161	50	2704	2704	NUM
ejsice-6597	161	51	-	-	SYM
ejsice-6597	161	52	9906	9906	NUM
ejsice-6597	161	53	doi	doi	NOUN
ejsice-6597	161	54	:	:	PUNCT
ejsice-6597	161	55	10.13135/2704	10.13135/2704	NUM
ejsice-6597	161	56	-	-	SYM
ejsice-6597	161	57	9906/6597	9906/6597	NUM
ejsice-6597	161	58	published	publish	VERB
ejsice-6597	161	59	by	by	ADP
ejsice-6597	161	60	university	university	PROPN
ejsice-6597	161	61	of	of	ADP
ejsice-6597	161	62	turin	turin	PROPN
ejsice-6597	161	63	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	161	64	ejsice	ejsice	PROPN
ejsice-6597	161	65	content	content	NOUN
ejsice-6597	161	66	is	be	AUX
ejsice-6597	161	67	licensed	license	VERB
ejsice-6597	161	68	under	under	ADP
ejsice-6597	161	69	a	a	DET
ejsice-6597	161	70	creative	creative	ADJ
ejsice-6597	161	71	commons	common	NOUN
ejsice-6597	161	72	attribution	attribution	NOUN
ejsice-6597	161	73	4.0	4.0	NUM
ejsice-6597	161	74	international	international	ADJ
ejsice-6597	161	75	license	license	NOUN
ejsice-6597	161	76	37	37	NUM
ejsice-6597	161	77	and	and	CCONJ
ejsice-6597	161	78	reducing	reduce	VERB
ejsice-6597	161	79	the	the	DET
ejsice-6597	161	80	agency	agency	NOUN
ejsice-6597	161	81	costs	cost	NOUN
ejsice-6597	161	82	(	(	PUNCT
ejsice-6597	161	83	stoval	stoval	ADJ
ejsice-6597	161	84	,	,	PUNCT
ejsice-6597	161	85	higham	higham	PROPN
ejsice-6597	161	86	&	&	CCONJ
ejsice-6597	161	87	stephenson	stephenson	PROPN
ejsice-6597	161	88	2019	2019	NUM
ejsice-6597	161	89	)	)	PUNCT
ejsice-6597	161	90	.	.	PUNCT
ejsice-6597	162	1	the	the	DET
ejsice-6597	162	2	integrated	integrate	VERB
ejsice-6597	162	3	report	report	NOUN
ejsice-6597	162	4	quality	quality	NOUN
ejsice-6597	162	5	is	be	AUX
ejsice-6597	162	6	higher	high	ADJ
ejsice-6597	162	7	for	for	ADP
ejsice-6597	162	8	companies	company	NOUN
ejsice-6597	162	9	that	that	PRON
ejsice-6597	162	10	have	have	VERB
ejsice-6597	162	11	more	more	ADJ
ejsice-6597	162	12	nonexecutive	nonexecutive	ADJ
ejsice-6597	162	13	directors	director	NOUN
ejsice-6597	162	14	.	.	PUNCT
ejsice-6597	163	1	number	number	NOUN
ejsice-6597	163	2	of	of	ADP
ejsice-6597	163	3	executive	executive	ADJ
ejsice-6597	163	4	committee	committee	NOUN
ejsice-6597	163	5	(	(	PUNCT
ejsice-6597	163	6	h5	h5	PROPN
ejsice-6597	163	7	)	)	PUNCT
ejsice-6597	163	8	.	.	PUNCT
ejsice-6597	164	1	companies	company	NOUN
ejsice-6597	164	2	that	that	PRON
ejsice-6597	164	3	have	have	VERB
ejsice-6597	164	4	a	a	DET
ejsice-6597	164	5	more	more	ADV
ejsice-6597	164	6	active	active	ADJ
ejsice-6597	164	7	board	board	NOUN
ejsice-6597	164	8	issue	issue	NOUN
ejsice-6597	164	9	integrated	integrate	VERB
ejsice-6597	164	10	reports	report	NOUN
ejsice-6597	164	11	that	that	PRON
ejsice-6597	164	12	have	have	VERB
ejsice-6597	164	13	a	a	DET
ejsice-6597	164	14	higher	high	ADJ
ejsice-6597	164	15	alignment	alignment	NOUN
ejsice-6597	164	16	level	level	NOUN
ejsice-6597	164	17	to	to	ADP
ejsice-6597	164	18	i	i	PROPN
ejsice-6597	164	19	d.	d.	PROPN
ejsice-6597	164	20	board	board	PROPN
ejsice-6597	164	21	activity	activity	NOUN
ejsice-6597	164	22	has	have	VERB
ejsice-6597	164	23	contrary	contrary	ADJ
ejsice-6597	164	24	views	view	NOUN
ejsice-6597	164	25	an	an	DET
ejsice-6597	164	26	active	active	ADJ
ejsice-6597	164	27	board	board	NOUN
ejsice-6597	164	28	with	with	ADP
ejsice-6597	164	29	more	more	ADJ
ejsice-6597	164	30	meetings	meeting	NOUN
ejsice-6597	164	31	can	can	AUX
ejsice-6597	164	32	be	be	AUX
ejsice-6597	164	33	interpreted	interpret	VERB
ejsice-6597	164	34	or	or	CCONJ
ejsice-6597	164	35	viewed	view	VERB
ejsice-6597	164	36	as	as	ADP
ejsice-6597	164	37	inefficient	inefficient	ADJ
ejsice-6597	164	38	,	,	PUNCT
ejsice-6597	164	39	while	while	SCONJ
ejsice-6597	164	40	others	other	NOUN
ejsice-6597	164	41	believe	believe	VERB
ejsice-6597	164	42	that	that	SCONJ
ejsice-6597	164	43	more	more	ADJ
ejsice-6597	164	44	board	board	NOUN
ejsice-6597	164	45	meetings	meeting	NOUN
ejsice-6597	164	46	enable	enable	VERB
ejsice-6597	164	47	directors	director	NOUN
ejsice-6597	164	48	to	to	PART
ejsice-6597	164	49	supervise	supervise	VERB
ejsice-6597	164	50	the	the	DET
ejsice-6597	164	51	company	company	NOUN
ejsice-6597	164	52	better	well	ADV
ejsice-6597	164	53	(	(	PUNCT
ejsice-6597	164	54	buckley	buckley	NOUN
ejsice-6597	164	55	2012	2012	NUM
ejsice-6597	164	56	)	)	PUNCT
ejsice-6597	164	57	.	.	PUNCT
ejsice-6597	165	1	by	by	ADP
ejsice-6597	165	2	having	have	VERB
ejsice-6597	165	3	more	more	ADJ
ejsice-6597	165	4	meetings	meeting	NOUN
ejsice-6597	165	5	,	,	PUNCT
ejsice-6597	165	6	the	the	DET
ejsice-6597	165	7	board	board	NOUN
ejsice-6597	165	8	can	can	AUX
ejsice-6597	165	9	debate	debate	VERB
ejsice-6597	165	10	,	,	PUNCT
ejsice-6597	165	11	analyze	analyze	VERB
ejsice-6597	165	12	,	,	PUNCT
ejsice-6597	165	13	and	and	CCONJ
ejsice-6597	165	14	decide	decide	VERB
ejsice-6597	165	15	on	on	ADP
ejsice-6597	165	16	a	a	DET
ejsice-6597	165	17	broader	broad	ADJ
ejsice-6597	165	18	range	range	NOUN
ejsice-6597	165	19	of	of	ADP
ejsice-6597	165	20	topics	topic	NOUN
ejsice-6597	165	21	,	,	PUNCT
ejsice-6597	165	22	including	include	VERB
ejsice-6597	165	23	the	the	DET
ejsice-6597	165	24	information	information	NOUN
ejsice-6597	165	25	included	include	VERB
ejsice-6597	165	26	in	in	ADP
ejsice-6597	165	27	the	the	DET
ejsice-6597	165	28	integrated	integrate	VERB
ejsice-6597	165	29	report	report	NOUN
ejsice-6597	165	30	.	.	PUNCT
ejsice-6597	166	1	+	+	NUM
ejsice-6597	166	2	number	number	NOUN
ejsice-6597	166	3	source	source	NOUN
ejsice-6597	166	4	:	:	PUNCT
ejsice-6597	166	5	author	author	NOUN
ejsice-6597	166	6	’s	’s	PART
ejsice-6597	166	7	elaboration	elaboration	NOUN
ejsice-6597	166	8	4	4	NUM
ejsice-6597	166	9	.	.	PUNCT
ejsice-6597	166	10	results	result	VERB
ejsice-6597	166	11	the	the	DET
ejsice-6597	166	12	study	study	NOUN
ejsice-6597	166	13	analyzes	analyze	VERB
ejsice-6597	166	14	the	the	DET
ejsice-6597	166	15	characteristics	characteristic	NOUN
ejsice-6597	166	16	and	and	CCONJ
ejsice-6597	166	17	determinants	determinant	NOUN
ejsice-6597	166	18	of	of	ADP
ejsice-6597	166	19	the	the	DET
ejsice-6597	166	20	sustainability	sustainability	NOUN
ejsice-6597	166	21	index	index	NOUN
ejsice-6597	166	22	on	on	ADP
ejsice-6597	166	23	investment	investment	NOUN
ejsice-6597	166	24	projects	project	NOUN
ejsice-6597	166	25	with	with	ADP
ejsice-6597	166	26	cost	cost	NOUN
ejsice-6597	166	27	of	of	ADP
ejsice-6597	166	28	decommissioning	decommissioning	NOUN
ejsice-6597	166	29	.	.	PUNCT
ejsice-6597	167	1	first	first	ADV
ejsice-6597	167	2	we	we	PRON
ejsice-6597	167	3	see	see	VERB
ejsice-6597	167	4	the	the	DET
ejsice-6597	167	5	results	result	NOUN
ejsice-6597	167	6	of	of	ADP
ejsice-6597	167	7	the	the	DET
ejsice-6597	167	8	descriptive	descriptive	ADJ
ejsice-6597	167	9	analysis	analysis	NOUN
ejsice-6597	167	10	of	of	ADP
ejsice-6597	167	11	the	the	DET
ejsice-6597	167	12	sustainability	sustainability	NOUN
ejsice-6597	167	13	model	model	NOUN
ejsice-6597	167	14	of	of	ADP
ejsice-6597	167	15	the	the	DET
ejsice-6597	167	16	projects	project	NOUN
ejsice-6597	167	17	(	(	PUNCT
ejsice-6597	167	18	tables	table	NOUN
ejsice-6597	167	19	7	7	NUM
ejsice-6597	167	20	and	and	CCONJ
ejsice-6597	167	21	8)	8)	NUM
ejsice-6597	167	22	.	.	PUNCT
ejsice-6597	168	1	next	next	ADV
ejsice-6597	168	2	we	we	PRON
ejsice-6597	168	3	present	present	VERB
ejsice-6597	168	4	the	the	DET
ejsice-6597	168	5	results	result	NOUN
ejsice-6597	168	6	of	of	ADP
ejsice-6597	168	7	multivariate	multivariate	NOUN
ejsice-6597	168	8	analysis	analysis	NOUN
ejsice-6597	168	9	(	(	PUNCT
ejsice-6597	168	10	tables	table	NOUN
ejsice-6597	168	11	9	9	NUM
ejsice-6597	168	12	,	,	PUNCT
ejsice-6597	168	13	10	10	NUM
ejsice-6597	168	14	and	and	CCONJ
ejsice-6597	168	15	11	11	NUM
ejsice-6597	168	16	)	)	PUNCT
ejsice-6597	168	17	.	.	PUNCT
ejsice-6597	169	1	table	table	NOUN
ejsice-6597	169	2	7	7	NUM
ejsice-6597	169	3	.	.	PUNCT
ejsice-6597	169	4	descriptive	descriptive	ADJ
ejsice-6597	169	5	statistics	statistic	NOUN
ejsice-6597	169	6	of	of	ADP
ejsice-6597	169	7	independent	independent	ADJ
ejsice-6597	169	8	variables	variable	NOUN
ejsice-6597	169	9	variable	variable	ADJ
ejsice-6597	169	10	mean	mean	VERB
ejsice-6597	169	11	std	std	PROPN
ejsice-6597	169	12	.	.	PROPN
ejsice-6597	170	1	dev	dev	PROPN
ejsice-6597	170	2	min	min	PROPN
ejsice-6597	170	3	max	max	PROPN
ejsice-6597	170	4	size	size	NOUN
ejsice-6597	170	5	25.95	25.95	NUM
ejsice-6597	170	6	4.25	4.25	NUM
ejsice-6597	170	7	10.75	10.75	NUM
ejsice-6597	170	8	44.88	44.88	NUM
ejsice-6597	170	9	gender	gender	NOUN
ejsice-6597	170	10	diversity	diversity	NOUN
ejsice-6597	170	11	0.44	0.44	NUM
ejsice-6597	170	12	5.33	5.33	NUM
ejsice-6597	170	13	0	0	NUM
ejsice-6597	170	14	1	1	NUM
ejsice-6597	170	15	return	return	NOUN
ejsice-6597	170	16	of	of	ADP
ejsice-6597	170	17	decommissioned	decommissioned	ADJ
ejsice-6597	170	18	assets	asset	NOUN
ejsice-6597	170	19	4.55	4.55	NUM
ejsice-6597	170	20	%	%	NOUN
ejsice-6597	170	21	0.99	0.99	NUM
ejsice-6597	170	22	-17.55	-17.55	NOUN
ejsice-6597	170	23	%	%	NOUN
ejsice-6597	170	24	10.33	10.33	NUM
ejsice-6597	170	25	%	%	NOUN
ejsice-6597	170	26	out	out	ADP
ejsice-6597	170	27	-	-	PUNCT
ejsice-6597	170	28	side	side	NOUN
ejsice-6597	170	29	director	director	NOUN
ejsice-6597	170	30	0.55	0.55	NUM
ejsice-6597	170	31	6.55	6.55	NUM
ejsice-6597	170	32	0	0	NUM
ejsice-6597	170	33	1	1	NUM
ejsice-6597	170	34	number	number	NOUN
ejsice-6597	170	35	of	of	ADP
ejsice-6597	170	36	executive	executive	ADJ
ejsice-6597	170	37	committee	committee	NOUN
ejsice-6597	170	38	7.88	7.88	NUM
ejsice-6597	170	39	1.25	1.25	NUM
ejsice-6597	170	40	3	3	NUM
ejsice-6597	170	41	12	12	NUM
ejsice-6597	170	42	source	source	NOUN
ejsice-6597	170	43	:	:	PUNCT
ejsice-6597	170	44	author	author	NOUN
ejsice-6597	170	45	’s	’s	PART
ejsice-6597	170	46	elaboration	elaboration	NOUN
ejsice-6597	170	47	table	table	NOUN
ejsice-6597	170	48	8	8	NUM
ejsice-6597	170	49	.	.	PUNCT
ejsice-6597	171	1	descriptive	descriptive	ADJ
ejsice-6597	171	2	statistics	statistic	NOUN
ejsice-6597	172	1	i	i	PROPN
ejsice-6597	172	2	d	d	PROPN
ejsice-6597	172	3	(	(	PUNCT
ejsice-6597	172	4	1;2	1;2	NUM
ejsice-6597	172	5	)	)	PUNCT
ejsice-6597	172	6	index	index	NOUN
ejsice-6597	172	7	from	from	ADP
ejsice-6597	172	8	2017	2017	NUM
ejsice-6597	172	9	to	to	ADP
ejsice-6597	172	10	2020	2020	NUM
ejsice-6597	172	11	variable	variable	ADJ
ejsice-6597	172	12	mean	mean	PROPN
ejsice-6597	172	13	id1	id1	PROPN
ejsice-6597	172	14	std	std	PROPN
ejsice-6597	172	15	.	.	PUNCT
ejsice-6597	173	1	dev	dev	PROPN
ejsice-6597	173	2	id1	id1	PROPN
ejsice-6597	173	3	min	min	PROPN
ejsice-6597	173	4	id1	id1	PROPN
ejsice-6597	173	5	max	max	PROPN
ejsice-6597	173	6	id1	id1	PROPN
ejsice-6597	173	7	2017	2017	NUM
ejsice-6597	173	8	0.339	0.339	NUM
ejsice-6597	173	9	0.021	0.021	NUM
ejsice-6597	173	10	0.081	0.081	NUM
ejsice-6597	173	11	0.553	0.553	NUM
ejsice-6597	173	12	2018	2018	NUM
ejsice-6597	173	13	0.411	0.411	NUM
ejsice-6597	173	14	0.022	0.022	NUM
ejsice-6597	173	15	0.085	0.085	NUM
ejsice-6597	173	16	0.552	0.552	NUM
ejsice-6597	173	17	2019	2019	NUM
ejsice-6597	173	18	0.421	0.421	NUM
ejsice-6597	173	19	0.024	0.024	NUM
ejsice-6597	173	20	0.089	0.089	NUM
ejsice-6597	173	21	0.554	0.554	NUM
ejsice-6597	173	22	2020	2020	NUM
ejsice-6597	173	23	0.441	0.441	NUM
ejsice-6597	173	24	0.023	0.023	NUM
ejsice-6597	173	25	0.082	0.082	NUM
ejsice-6597	173	26	0.555	0.555	NUM
ejsice-6597	173	27	source	source	NOUN
ejsice-6597	173	28	:	:	PUNCT
ejsice-6597	173	29	author	author	NOUN
ejsice-6597	173	30	’s	’s	PART
ejsice-6597	173	31	elaboration	elaboration	NOUN
ejsice-6597	173	32	table	table	NOUN
ejsice-6597	173	33	9	9	NUM
ejsice-6597	173	34	.	.	PUNCT
ejsice-6597	174	1	descriptive	descriptive	ADJ
ejsice-6597	174	2	statistics	statistic	NOUN
ejsice-6597	175	1	i	i	PROPN
ejsice-6597	175	2	d	d	PROPN
ejsice-6597	175	3	(	(	PUNCT
ejsice-6597	175	4	1;2	1;2	NUM
ejsice-6597	175	5	)	)	PUNCT
ejsice-6597	175	6	index	index	NOUN
ejsice-6597	175	7	from	from	ADP
ejsice-6597	175	8	2017	2017	NUM
ejsice-6597	175	9	to	to	ADP
ejsice-6597	175	10	2020	2020	NUM
ejsice-6597	175	11	variable	variable	ADJ
ejsice-6597	175	12	mean	mean	PROPN
ejsice-6597	175	13	id2	id2	PROPN
ejsice-6597	175	14	std	std	PROPN
ejsice-6597	175	15	.	.	PUNCT
ejsice-6597	176	1	dev	dev	PROPN
ejsice-6597	176	2	id2	id2	PROPN
ejsice-6597	176	3	min	min	PROPN
ejsice-6597	176	4	id2	id2	PROPN
ejsice-6597	176	5	man	man	PROPN
ejsice-6597	176	6	id2	id2	PROPN
ejsice-6597	176	7	2017	2017	NUM
ejsice-6597	176	8	0.331	0.331	NUM
ejsice-6597	177	1	0.019	0.019	NUM
ejsice-6597	177	2	0.091	0.091	NUM
ejsice-6597	177	3	0.545	0.545	NUM
ejsice-6597	177	4	2018	2018	NUM
ejsice-6597	177	5	0.333	0.333	NUM
ejsice-6597	177	6	0.021	0.021	NUM
ejsice-6597	177	7	0.092	0.092	NUM
ejsice-6597	177	8	0.549	0.549	NUM
ejsice-6597	177	9	2019	2019	NUM
ejsice-6597	177	10	0.339	0.339	NUM
ejsice-6597	177	11	0.023	0.023	NUM
ejsice-6597	177	12	0.094	0.094	NUM
ejsice-6597	177	13	0.548	0.548	NUM
ejsice-6597	177	14	2020	2020	NUM
ejsice-6597	177	15	0.411	0.411	NUM
ejsice-6597	177	16	0.022	0.022	NUM
ejsice-6597	177	17	0.092	0.092	NUM
ejsice-6597	177	18	0.549	0.549	NUM
ejsice-6597	177	19	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	177	20	european	european	PROPN
ejsice-6597	177	21	journal	journal	PROPN
ejsice-6597	177	22	of	of	ADP
ejsice-6597	177	23	social	social	ADJ
ejsice-6597	177	24	impact	impact	NOUN
ejsice-6597	177	25	and	and	CCONJ
ejsice-6597	177	26	circular	circular	ADJ
ejsice-6597	177	27	economy	economy	NOUN
ejsice-6597	177	28	issn	issn	NOUN
ejsice-6597	177	29	:	:	PUNCT
ejsice-6597	177	30	2704	2704	NUM
ejsice-6597	177	31	-	-	SYM
ejsice-6597	177	32	9906	9906	NUM
ejsice-6597	177	33	doi	doi	NOUN
ejsice-6597	177	34	:	:	PUNCT
ejsice-6597	177	35	10.13135/2704	10.13135/2704	NUM
ejsice-6597	177	36	-	-	SYM
ejsice-6597	177	37	9906/6597	9906/6597	NUM
ejsice-6597	177	38	published	publish	VERB
ejsice-6597	177	39	by	by	ADP
ejsice-6597	177	40	university	university	PROPN
ejsice-6597	177	41	of	of	ADP
ejsice-6597	177	42	turin	turin	PROPN
ejsice-6597	177	43	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	177	44	ejsice	ejsice	PROPN
ejsice-6597	177	45	content	content	NOUN
ejsice-6597	177	46	is	be	AUX
ejsice-6597	177	47	licensed	license	VERB
ejsice-6597	177	48	under	under	ADP
ejsice-6597	177	49	a	a	DET
ejsice-6597	177	50	creative	creative	ADJ
ejsice-6597	177	51	commons	common	NOUN
ejsice-6597	177	52	attribution	attribution	NOUN
ejsice-6597	177	53	4.0	4.0	NUM
ejsice-6597	177	54	international	international	ADJ
ejsice-6597	177	55	license	license	NOUN
ejsice-6597	177	56	38	38	NUM
ejsice-6597	177	57	source	source	NOUN
ejsice-6597	177	58	:	:	PUNCT
ejsice-6597	177	59	author	author	NOUN
ejsice-6597	177	60	’s	’s	PART
ejsice-6597	177	61	elaboration	elaboration	NOUN
ejsice-6597	177	62	table	table	NOUN
ejsice-6597	177	63	10	10	NUM
ejsice-6597	177	64	.	.	PUNCT
ejsice-6597	178	1	multivariate	multivariate	VERB
ejsice-6597	178	2	analysis	analysis	NOUN
ejsice-6597	178	3	of	of	ADP
ejsice-6597	178	4	i	i	PROPN
ejsice-6597	178	5	d	d	PROPN
ejsice-6597	178	6	(	(	PUNCT
ejsice-6597	178	7	1	1	X
ejsice-6597	178	8	)	)	PUNCT
ejsice-6597	178	9	model	model	NOUN
ejsice-6597	178	10	model	model	NOUN
ejsice-6597	178	11	coefficient	coefficient	PROPN
ejsice-6597	178	12	id(1	id(1	PROPN
ejsice-6597	178	13	)	)	PUNCT
ejsice-6597	178	14	t	t	PROPN
ejsice-6597	178	15	and	and	CCONJ
ejsice-6597	178	16	p	p	NOUN
ejsice-6597	178	17	value	value	NOUN
ejsice-6597	178	18	intercepts	intercept	VERB
ejsice-6597	178	19	1.33	1.33	NUM
ejsice-6597	178	20	1.75	1.75	NUM
ejsice-6597	178	21	*	*	PUNCT
ejsice-6597	178	22	*	*	PUNCT
ejsice-6597	178	23	*	*	NOUN
ejsice-6597	178	24	size	size	NOUN
ejsice-6597	178	25	1.55	1.55	NUM
ejsice-6597	178	26	-1.09	-1.09	NOUN
ejsice-6597	178	27	gender	gender	NOUN
ejsice-6597	178	28	diversity	diversity	NOUN
ejsice-6597	178	29	0.25	0.25	NUM
ejsice-6597	178	30	1.11	1.11	NUM
ejsice-6597	178	31	return	return	NOUN
ejsice-6597	178	32	of	of	ADP
ejsice-6597	178	33	decommissioned	decommissioned	ADJ
ejsice-6597	178	34	assets	asset	NOUN
ejsice-6597	178	35	-1.07	-1.07	VERB
ejsice-6597	178	36	2.22	2.22	NUM
ejsice-6597	178	37	*	*	PUNCT
ejsice-6597	178	38	*	*	PUNCT
ejsice-6597	178	39	*	*	PUNCT
ejsice-6597	178	40	out	out	ADP
ejsice-6597	178	41	-	-	PUNCT
ejsice-6597	178	42	side	side	NOUN
ejsice-6597	178	43	director	director	NOUN
ejsice-6597	178	44	2.22	2.22	NUM
ejsice-6597	178	45	2.19	2.19	NUM
ejsice-6597	178	46	*	*	PUNCT
ejsice-6597	178	47	*	*	PUNCT
ejsice-6597	178	48	*	*	NOUN
ejsice-6597	178	49	number	number	NOUN
ejsice-6597	178	50	of	of	ADP
ejsice-6597	178	51	executive	executive	ADJ
ejsice-6597	178	52	committee	committee	NOUN
ejsice-6597	178	53	0.22	0.22	NUM
ejsice-6597	178	54	1.29	1.29	NUM
ejsice-6597	178	55	2017	2017	NUM
ejsice-6597	178	56	0.01	0.01	NUM
ejsice-6597	178	57	dichotomous	dichotomous	ADJ
ejsice-6597	178	58	variable	variable	NOUN
ejsice-6597	178	59	(	(	PUNCT
ejsice-6597	178	60	0/1	0/1	NUM
ejsice-6597	178	61	)	)	PUNCT
ejsice-6597	178	62	2018	2018	NUM
ejsice-6597	178	63	0.01	0.01	NUM
ejsice-6597	178	64	2019	2019	NUM
ejsice-6597	178	65	0.02	0.02	NUM
ejsice-6597	178	66	2020	2020	NUM
ejsice-6597	178	67	0.02	0.02	NUM
ejsice-6597	178	68	r2	r2	NOUN
ejsice-6597	179	1	0.38	0.38	NUM
ejsice-6597	179	2	f	f	PROPN
ejsice-6597	179	3	value	value	NOUN
ejsice-6597	179	4	3.33	3.33	NUM
ejsice-6597	179	5	source	source	NOUN
ejsice-6597	179	6	:	:	PUNCT
ejsice-6597	179	7	author	author	NOUN
ejsice-6597	179	8	’s	’s	PART
ejsice-6597	179	9	elaboration	elaboration	NOUN
ejsice-6597	179	10	*	*	PUNCT
ejsice-6597	179	11	,	,	PUNCT
ejsice-6597	179	12	*	*	PUNCT
ejsice-6597	179	13	*	*	PUNCT
ejsice-6597	179	14	,	,	PUNCT
ejsice-6597	179	15	*	*	PUNCT
ejsice-6597	179	16	*	*	PUNCT
ejsice-6597	179	17	*	*	PUNCT
ejsice-6597	179	18	p	p	NOUN
ejsice-6597	179	19	-	-	PUNCT
ejsice-6597	179	20	value	value	NOUN
ejsice-6597	179	21	at	at	ADP
ejsice-6597	179	22	0.10	0.10	NUM
ejsice-6597	179	23	,	,	PUNCT
ejsice-6597	179	24	0.05	0.05	NUM
ejsice-6597	179	25	and	and	CCONJ
ejsice-6597	179	26	0.01	0.01	NUM
ejsice-6597	179	27	table	table	NOUN
ejsice-6597	179	28	11	11	NUM
ejsice-6597	179	29	.	.	PUNCT
ejsice-6597	180	1	multivariate	multivariate	VERB
ejsice-6597	180	2	analysis	analysis	NOUN
ejsice-6597	180	3	of	of	ADP
ejsice-6597	180	4	i	i	PROPN
ejsice-6597	180	5	d	d	PROPN
ejsice-6597	180	6	(	(	PUNCT
ejsice-6597	180	7	2	2	NUM
ejsice-6597	180	8	)	)	PUNCT
ejsice-6597	180	9	model	model	NOUN
ejsice-6597	180	10	model	model	NOUN
ejsice-6597	180	11	coefficient	coefficient	PROPN
ejsice-6597	180	12	id(2	id(2	PROPN
ejsice-6597	180	13	)	)	PUNCT
ejsice-6597	180	14	t	t	PROPN
ejsice-6597	180	15	and	and	CCONJ
ejsice-6597	180	16	p	p	NOUN
ejsice-6597	180	17	value	value	NOUN
ejsice-6597	180	18	intercepts	intercept	VERB
ejsice-6597	180	19	1.22	1.22	NUM
ejsice-6597	180	20	2.75	2.75	NUM
ejsice-6597	180	21	*	*	PUNCT
ejsice-6597	180	22	*	*	PUNCT
ejsice-6597	180	23	*	*	NOUN
ejsice-6597	180	24	size	size	NOUN
ejsice-6597	180	25	1.45	1.45	NUM
ejsice-6597	180	26	-1.11	-1.11	NOUN
ejsice-6597	180	27	gender	gender	NOUN
ejsice-6597	180	28	diversity	diversity	NOUN
ejsice-6597	180	29	0.22	0.22	NUM
ejsice-6597	180	30	1.22	1.22	NUM
ejsice-6597	180	31	return	return	NOUN
ejsice-6597	180	32	of	of	ADP
ejsice-6597	180	33	decommissioned	decommissioned	ADJ
ejsice-6597	180	34	assets	asset	NOUN
ejsice-6597	180	35	-1.15	-1.15	NOUN
ejsice-6597	180	36	3.33	3.33	NUM
ejsice-6597	180	37	*	*	PUNCT
ejsice-6597	180	38	*	*	PUNCT
ejsice-6597	180	39	*	*	PUNCT
ejsice-6597	180	40	out	out	ADP
ejsice-6597	180	41	-	-	PUNCT
ejsice-6597	180	42	side	side	NOUN
ejsice-6597	180	43	director	director	NOUN
ejsice-6597	180	44	2.44	2.44	NUM
ejsice-6597	180	45	3.55	3.55	NUM
ejsice-6597	180	46	*	*	PUNCT
ejsice-6597	180	47	*	*	PUNCT
ejsice-6597	180	48	*	*	PUNCT
ejsice-6597	180	49	number	number	NOUN
ejsice-6597	180	50	of	of	ADP
ejsice-6597	180	51	executive	executive	ADJ
ejsice-6597	180	52	committee	committee	NOUN
ejsice-6597	180	53	0.44	0.44	NUM
ejsice-6597	180	54	1.22	1.22	NUM
ejsice-6597	180	55	2017	2017	NUM
ejsice-6597	180	56	0.01	0.01	NUM
ejsice-6597	180	57	dichotomous	dichotomous	ADJ
ejsice-6597	180	58	variable	variable	NOUN
ejsice-6597	180	59	(	(	PUNCT
ejsice-6597	180	60	0/1	0/1	NUM
ejsice-6597	180	61	)	)	PUNCT
ejsice-6597	180	62	2018	2018	NUM
ejsice-6597	180	63	0.01	0.01	NUM
ejsice-6597	180	64	2019	2019	NUM
ejsice-6597	180	65	0.02	0.02	NUM
ejsice-6597	180	66	2020	2020	NUM
ejsice-6597	180	67	0.02	0.02	NUM
ejsice-6597	180	68	r2	r2	NOUN
ejsice-6597	180	69	0.59	0.59	NUM
ejsice-6597	180	70	f	f	PROPN
ejsice-6597	180	71	value	value	NOUN
ejsice-6597	180	72	2.85	2.85	NUM
ejsice-6597	180	73	source	source	NOUN
ejsice-6597	180	74	:	:	PUNCT
ejsice-6597	180	75	author	author	NOUN
ejsice-6597	180	76	’s	’s	PART
ejsice-6597	180	77	elaboration	elaboration	NOUN
ejsice-6597	180	78	*	*	PUNCT
ejsice-6597	180	79	,	,	PUNCT
ejsice-6597	180	80	*	*	PUNCT
ejsice-6597	180	81	*	*	PUNCT
ejsice-6597	180	82	,	,	PUNCT
ejsice-6597	180	83	*	*	PUNCT
ejsice-6597	180	84	*	*	PUNCT
ejsice-6597	180	85	*	*	PUNCT
ejsice-6597	180	86	p	p	NOUN
ejsice-6597	180	87	-	-	PUNCT
ejsice-6597	180	88	value	value	NOUN
ejsice-6597	180	89	at	at	ADP
ejsice-6597	180	90	0.10	0.10	NUM
ejsice-6597	180	91	,	,	PUNCT
ejsice-6597	180	92	0.05	0.05	NUM
ejsice-6597	180	93	and	and	CCONJ
ejsice-6597	180	94	0.01	0.01	NUM
ejsice-6597	180	95	model	model	NOUN
ejsice-6597	180	96	1	1	NUM
ejsice-6597	180	97	is	be	AUX
ejsice-6597	180	98	significant	significant	ADJ
ejsice-6597	180	99	(	(	PUNCT
ejsice-6597	180	100	p	p	NOUN
ejsice-6597	180	101	value	value	NOUN
ejsice-6597	180	102	0.01	0.01	NUM
ejsice-6597	180	103	level	level	NOUN
ejsice-6597	180	104	)	)	PUNCT
ejsice-6597	180	105	and	and	CCONJ
ejsice-6597	180	106	r2	r2	PROPN
ejsice-6597	180	107	is	be	AUX
ejsice-6597	180	108	0.38	0.38	NUM
ejsice-6597	180	109	.	.	PUNCT
ejsice-6597	181	1	model	model	NOUN
ejsice-6597	181	2	2	2	NUM
ejsice-6597	181	3	is	be	AUX
ejsice-6597	181	4	significant	significant	ADJ
ejsice-6597	181	5	(	(	PUNCT
ejsice-6597	181	6	p	p	NOUN
ejsice-6597	181	7	value	value	NOUN
ejsice-6597	181	8	0.01	0.01	NUM
ejsice-6597	181	9	level	level	NOUN
ejsice-6597	181	10	)	)	PUNCT
ejsice-6597	181	11	,	,	PUNCT
ejsice-6597	181	12	and	and	CCONJ
ejsice-6597	181	13	r2	r2	PROPN
ejsice-6597	181	14	is	be	AUX
ejsice-6597	181	15	0.59	0.59	NUM
ejsice-6597	181	16	.	.	PUNCT
ejsice-6597	182	1	the	the	DET
ejsice-6597	182	2	independent	independent	ADJ
ejsice-6597	182	3	variable	variable	NOUN
ejsice-6597	182	4	that	that	PRON
ejsice-6597	182	5	have	have	VERB
ejsice-6597	182	6	a	a	DET
ejsice-6597	182	7	significant	significant	ADJ
ejsice-6597	182	8	result	result	NOUN
ejsice-6597	182	9	(	(	PUNCT
ejsice-6597	182	10	level	level	NOUN
ejsice-6597	182	11	0.01	0.01	NUM
ejsice-6597	182	12	)	)	PUNCT
ejsice-6597	182	13	are	be	AUX
ejsice-6597	182	14	:	:	PUNCT
ejsice-6597	182	15	roda	roda	NOUN
ejsice-6597	182	16	and	and	CCONJ
ejsice-6597	182	17	out	out	ADJ
ejsice-6597	182	18	-	-	PUNCT
ejsice-6597	182	19	side	side	NOUN
ejsice-6597	182	20	director	director	NOUN
ejsice-6597	182	21	.	.	PUNCT
ejsice-6597	183	1	an	an	DET
ejsice-6597	183	2	optimal	optimal	ADJ
ejsice-6597	183	3	solution	solution	NOUN
ejsice-6597	183	4	for	for	ADP
ejsice-6597	183	5	anticipating	anticipate	VERB
ejsice-6597	183	6	uncontrollable	uncontrollable	ADJ
ejsice-6597	183	7	factors	factor	NOUN
ejsice-6597	183	8	and	and	CCONJ
ejsice-6597	183	9	mitigating	mitigate	VERB
ejsice-6597	183	10	their	their	PRON
ejsice-6597	183	11	dangerous	dangerous	ADJ
ejsice-6597	183	12	effect	effect	NOUN
ejsice-6597	183	13	may	may	AUX
ejsice-6597	183	14	be	be	AUX
ejsice-6597	183	15	to	to	PART
ejsice-6597	183	16	rely	rely	VERB
ejsice-6597	183	17	on	on	ADP
ejsice-6597	183	18	subjectivity	subjectivity	NOUN
ejsice-6597	183	19	(	(	PUNCT
ejsice-6597	183	20	power	power	NOUN
ejsice-6597	183	21	2009	2009	NUM
ejsice-6597	183	22	)	)	PUNCT
ejsice-6597	183	23	.	.	PUNCT
ejsice-6597	184	1	using	use	VERB
ejsice-6597	184	2	objective	objective	ADJ
ejsice-6597	184	3	performance	performance	NOUN
ejsice-6597	184	4	measures	measure	NOUN
ejsice-6597	184	5	can	can	AUX
ejsice-6597	184	6	lead	lead	VERB
ejsice-6597	184	7	to	to	ADP
ejsice-6597	184	8	the	the	DET
ejsice-6597	184	9	myopic	myopic	ADJ
ejsice-6597	184	10	decision	decision	NOUN
ejsice-6597	184	11	to	to	PART
ejsice-6597	184	12	analyze	analyze	VERB
ejsice-6597	184	13	only	only	ADV
ejsice-6597	184	14	what	what	PRON
ejsice-6597	184	15	is	be	AUX
ejsice-6597	184	16	in	in	ADP
ejsice-6597	184	17	the	the	DET
ejsice-6597	184	18	numbers	number	NOUN
ejsice-6597	184	19	and	and	CCONJ
ejsice-6597	184	20	only	only	ADV
ejsice-6597	184	21	what	what	PRON
ejsice-6597	184	22	was	be	AUX
ejsice-6597	184	23	predictable	predictable	ADJ
ejsice-6597	184	24	when	when	SCONJ
ejsice-6597	184	25	those	those	DET
ejsice-6597	184	26	objective	objective	ADJ
ejsice-6597	184	27	metrics	metric	NOUN
ejsice-6597	184	28	for	for	ADP
ejsice-6597	184	29	performance	performance	NOUN
ejsice-6597	184	30	settled	settle	VERB
ejsice-6597	184	31	down	down	ADP
ejsice-6597	184	32	,	,	PUNCT
ejsice-6597	184	33	which	which	PRON
ejsice-6597	184	34	implies	imply	VERB
ejsice-6597	184	35	the	the	DET
ejsice-6597	184	36	risk	risk	NOUN
ejsice-6597	184	37	of	of	ADP
ejsice-6597	184	38	overlooking	overlook	VERB
ejsice-6597	184	39	the	the	DET
ejsice-6597	184	40	relevance	relevance	NOUN
ejsice-6597	184	41	of	of	ADP
ejsice-6597	184	42	some	some	DET
ejsice-6597	184	43	factors	factor	NOUN
ejsice-6597	184	44	that	that	PRON
ejsice-6597	184	45	clearly	clearly	ADV
ejsice-6597	184	46	impact	impact	VERB
ejsice-6597	184	47	on	on	ADP
ejsice-6597	184	48	actual	actual	ADJ
ejsice-6597	184	49	performance	performance	NOUN
ejsice-6597	184	50	.	.	PUNCT
ejsice-6597	185	1	hence	hence	ADV
ejsice-6597	185	2	,	,	PUNCT
ejsice-6597	185	3	subjectivity	subjectivity	NOUN
ejsice-6597	185	4	could	could	AUX
ejsice-6597	185	5	should	should	AUX
ejsice-6597	185	6	affect	affect	VERB
ejsice-6597	185	7	estimates	estimate	NOUN
ejsice-6597	185	8	,	,	PUNCT
ejsice-6597	185	9	while	while	SCONJ
ejsice-6597	185	10	forecasting	forecasting	NOUN
ejsice-6597	185	11	and	and	CCONJ
ejsice-6597	185	12	budgeting	budgeting	NOUN
ejsice-6597	185	13	,	,	PUNCT
ejsice-6597	185	14	at	at	ADP
ejsice-6597	185	15	the	the	DET
ejsice-6597	185	16	time	time	NOUN
ejsice-6597	185	17	of	of	ADP
ejsice-6597	185	18	control	control	NOUN
ejsice-6597	185	19	,	,	PUNCT
ejsice-6597	185	20	may	may	AUX
ejsice-6597	185	21	have	have	VERB
ejsice-6597	185	22	consequential	consequential	ADJ
ejsice-6597	185	23	repercussions	repercussion	NOUN
ejsice-6597	185	24	for	for	ADP
ejsice-6597	185	25	the	the	DET
ejsice-6597	185	26	incentive	incentive	NOUN
ejsice-6597	185	27	system	system	NOUN
ejsice-6597	185	28	of	of	ADP
ejsice-6597	185	29	the	the	DET
ejsice-6597	185	30	organization	organization	NOUN
ejsice-6597	185	31	(	(	PUNCT
ejsice-6597	185	32	palermo	palermo	PROPN
ejsice-6597	185	33	&	&	CCONJ
ejsice-6597	185	34	van	van	PROPN
ejsice-6597	185	35	der	der	PROPN
ejsice-6597	185	36	stede	stede	PROPN
ejsice-6597	185	37	2011	2011	NUM
ejsice-6597	185	38	)	)	PUNCT
ejsice-6597	185	39	.	.	PUNCT
ejsice-6597	186	1	subjectivity	subjectivity	NOUN
ejsice-6597	186	2	in	in	ADP
ejsice-6597	186	3	performance	performance	NOUN
ejsice-6597	186	4	evaluations	evaluation	NOUN
ejsice-6597	186	5	unfortunately	unfortunately	ADV
ejsice-6597	186	6	impose	impose	VERB
ejsice-6597	186	7	various	various	ADJ
ejsice-6597	186	8	criticalities	criticality	NOUN
ejsice-6597	186	9	.	.	PUNCT
ejsice-6597	187	1	first	first	ADV
ejsice-6597	187	2	,	,	PUNCT
ejsice-6597	187	3	subjectivity	subjectivity	NOUN
ejsice-6597	187	4	is	be	AUX
ejsice-6597	187	5	expensive	expensive	ADJ
ejsice-6597	187	6	,	,	PUNCT
ejsice-6597	187	7	in	in	ADP
ejsice-6597	187	8	terms	term	NOUN
ejsice-6597	187	9	of	of	ADP
ejsice-6597	187	10	the	the	DET
ejsice-6597	187	11	time	time	NOUN
ejsice-6597	187	12	and	and	CCONJ
ejsice-6597	187	13	resources	resource	NOUN
ejsice-6597	187	14	required	require	VERB
ejsice-6597	187	15	to	to	PART
ejsice-6597	187	16	assess	assess	VERB
ejsice-6597	187	17	the	the	DET
ejsice-6597	187	18	evaluation	evaluation	NOUN
ejsice-6597	187	19	and	and	CCONJ
ejsice-6597	187	20	to	to	PART
ejsice-6597	187	21	investigate	investigate	VERB
ejsice-6597	187	22	the	the	DET
ejsice-6597	187	23	causes	cause	NOUN
ejsice-6597	187	24	of	of	ADP
ejsice-6597	187	25	any	any	DET
ejsice-6597	187	26	inefficiency	inefficiency	NOUN
ejsice-6597	187	27	in	in	ADP
ejsice-6597	187	28	performance	performance	NOUN
ejsice-6597	187	29	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	187	30	european	european	PROPN
ejsice-6597	187	31	journal	journal	PROPN
ejsice-6597	187	32	of	of	ADP
ejsice-6597	187	33	social	social	ADJ
ejsice-6597	187	34	impact	impact	NOUN
ejsice-6597	187	35	and	and	CCONJ
ejsice-6597	187	36	circular	circular	ADJ
ejsice-6597	187	37	economy	economy	NOUN
ejsice-6597	187	38	issn	issn	NOUN
ejsice-6597	187	39	:	:	PUNCT
ejsice-6597	187	40	2704	2704	NUM
ejsice-6597	187	41	-	-	SYM
ejsice-6597	187	42	9906	9906	NUM
ejsice-6597	187	43	doi	doi	NOUN
ejsice-6597	187	44	:	:	PUNCT
ejsice-6597	187	45	10.13135/2704	10.13135/2704	NUM
ejsice-6597	187	46	-	-	SYM
ejsice-6597	187	47	9906/6597	9906/6597	NUM
ejsice-6597	187	48	published	publish	VERB
ejsice-6597	187	49	by	by	ADP
ejsice-6597	187	50	university	university	PROPN
ejsice-6597	187	51	of	of	ADP
ejsice-6597	187	52	turin	turin	PROPN
ejsice-6597	187	53	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	187	54	ejsice	ejsice	PROPN
ejsice-6597	187	55	content	content	NOUN
ejsice-6597	187	56	is	be	AUX
ejsice-6597	187	57	licensed	license	VERB
ejsice-6597	187	58	under	under	ADP
ejsice-6597	187	59	a	a	DET
ejsice-6597	187	60	creative	creative	ADJ
ejsice-6597	187	61	commons	common	NOUN
ejsice-6597	187	62	attribution	attribution	NOUN
ejsice-6597	187	63	4.0	4.0	NUM
ejsice-6597	187	64	international	international	ADJ
ejsice-6597	187	65	license	license	NOUN
ejsice-6597	187	66	39	39	NUM
ejsice-6597	187	67	(	(	PUNCT
ejsice-6597	187	68	denichilo	denichilo	ADJ
ejsice-6597	187	69	2021b	2021b	NUM
ejsice-6597	187	70	)	)	PUNCT
ejsice-6597	187	71	.	.	PUNCT
ejsice-6597	188	1	moreover	moreover	ADV
ejsice-6597	188	2	,	,	PUNCT
ejsice-6597	188	3	subjectivity	subjectivity	NOUN
ejsice-6597	188	4	creates	create	VERB
ejsice-6597	188	5	ambiguity	ambiguity	NOUN
ejsice-6597	188	6	regarding	regard	VERB
ejsice-6597	188	7	its	its	PRON
ejsice-6597	188	8	causes	cause	NOUN
ejsice-6597	188	9	and	and	CCONJ
ejsice-6597	188	10	the	the	DET
ejsice-6597	188	11	fairness	fairness	NOUN
ejsice-6597	188	12	of	of	ADP
ejsice-6597	188	13	the	the	DET
ejsice-6597	188	14	procedure	procedure	NOUN
ejsice-6597	188	15	adopted	adopt	VERB
ejsice-6597	188	16	in	in	ADP
ejsice-6597	188	17	the	the	DET
ejsice-6597	188	18	evaluation	evaluation	NOUN
ejsice-6597	188	19	,	,	PUNCT
ejsice-6597	188	20	as	as	SCONJ
ejsice-6597	188	21	the	the	DET
ejsice-6597	188	22	evaluation	evaluation	NOUN
ejsice-6597	188	23	itself	itself	PRON
ejsice-6597	188	24	may	may	AUX
ejsice-6597	188	25	be	be	AUX
ejsice-6597	188	26	characterized	characterize	VERB
ejsice-6597	188	27	by	by	ADP
ejsice-6597	188	28	a	a	DET
ejsice-6597	188	29	series	series	NOUN
ejsice-6597	188	30	of	of	ADP
ejsice-6597	188	31	biases	bias	NOUN
ejsice-6597	188	32	(	(	PUNCT
ejsice-6597	188	33	power	power	NOUN
ejsice-6597	188	34	2007	2007	NUM
ejsice-6597	188	35	)	)	PUNCT
ejsice-6597	188	36	.	.	PUNCT
ejsice-6597	189	1	5	5	X
ejsice-6597	189	2	.	.	X
ejsice-6597	189	3	discussion	discussion	NOUN
ejsice-6597	189	4	and	and	CCONJ
ejsice-6597	189	5	conclusion	conclusion	NOUN
ejsice-6597	189	6	several	several	ADJ
ejsice-6597	189	7	themes	theme	NOUN
ejsice-6597	189	8	emerged	emerge	VERB
ejsice-6597	189	9	throughout	throughout	ADP
ejsice-6597	189	10	the	the	DET
ejsice-6597	189	11	analysis	analysis	NOUN
ejsice-6597	189	12	,	,	PUNCT
ejsice-6597	189	13	the	the	DET
ejsice-6597	189	14	first	first	ADJ
ejsice-6597	189	15	is	be	AUX
ejsice-6597	189	16	around	around	ADP
ejsice-6597	189	17	terminology	terminology	NOUN
ejsice-6597	189	18	and	and	CCONJ
ejsice-6597	189	19	its	its	PRON
ejsice-6597	189	20	impreciseness	impreciseness	ADJ
ejsice-6597	189	21	and	and	CCONJ
ejsice-6597	189	22	multiple	multiple	ADJ
ejsice-6597	189	23	usages	usage	NOUN
ejsice-6597	189	24	of	of	ADP
ejsice-6597	189	25	terms	term	NOUN
ejsice-6597	189	26	(	(	PUNCT
ejsice-6597	189	27	torkington	torkington	NOUN
ejsice-6597	189	28	stanford	stanford	PROPN
ejsice-6597	189	29	&	&	CCONJ
ejsice-6597	189	30	guiver	guiver	PROPN
ejsice-6597	189	31	2020	2020	NUM
ejsice-6597	189	32	)	)	PUNCT
ejsice-6597	189	33	.	.	PUNCT
ejsice-6597	190	1	of	of	ADP
ejsice-6597	190	2	most	most	ADJ
ejsice-6597	190	3	concern	concern	NOUN
ejsice-6597	190	4	is	be	AUX
ejsice-6597	190	5	the	the	DET
ejsice-6597	190	6	concept	concept	NOUN
ejsice-6597	190	7	of	of	ADP
ejsice-6597	190	8	sustainability	sustainability	NOUN
ejsice-6597	190	9	,	,	PUNCT
ejsice-6597	190	10	which	which	PRON
ejsice-6597	190	11	is	be	AUX
ejsice-6597	190	12	seen	see	VERB
ejsice-6597	190	13	as	as	ADP
ejsice-6597	190	14	a	a	DET
ejsice-6597	190	15	connected	connect	VERB
ejsice-6597	190	16	,	,	PUNCT
ejsice-6597	190	17	interchangeable	interchangeable	ADJ
ejsice-6597	190	18	,	,	PUNCT
ejsice-6597	190	19	and	and	CCONJ
ejsice-6597	190	20	over	over	ADV
ejsice-6597	190	21	-	-	PUNCT
ejsice-6597	190	22	arching	arch	VERB
ejsice-6597	190	23	concept	concept	NOUN
ejsice-6597	190	24	and	and	CCONJ
ejsice-6597	190	25	,	,	PUNCT
ejsice-6597	190	26	in	in	ADP
ejsice-6597	190	27	many	many	ADJ
ejsice-6597	190	28	ways	way	NOUN
ejsice-6597	190	29	,	,	PUNCT
ejsice-6597	190	30	has	have	AUX
ejsice-6597	190	31	hindered	hinder	VERB
ejsice-6597	190	32	the	the	DET
ejsice-6597	190	33	development	development	NOUN
ejsice-6597	190	34	of	of	ADP
ejsice-6597	190	35	environmental	environmental	ADJ
ejsice-6597	190	36	management	management	NOUN
ejsice-6597	190	37	accounting	accounting	NOUN
ejsice-6597	190	38	(	(	PUNCT
ejsice-6597	190	39	freeman	freeman	NOUN
ejsice-6597	190	40	2001	2001	NUM
ejsice-6597	190	41	)	)	PUNCT
ejsice-6597	190	42	.	.	PUNCT
ejsice-6597	191	1	the	the	DET
ejsice-6597	191	2	concept	concept	NOUN
ejsice-6597	191	3	of	of	ADP
ejsice-6597	191	4	ecological	ecological	ADJ
ejsice-6597	191	5	accounting	accounting	NOUN
ejsice-6597	191	6	has	have	AUX
ejsice-6597	191	7	not	not	PART
ejsice-6597	191	8	been	be	AUX
ejsice-6597	191	9	used	use	VERB
ejsice-6597	191	10	to	to	ADP
ejsice-6597	191	11	any	any	DET
ejsice-6597	191	12	note	note	NOUN
ejsice-6597	191	13	in	in	ADP
ejsice-6597	191	14	the	the	DET
ejsice-6597	191	15	period	period	NOUN
ejsice-6597	191	16	since	since	SCONJ
ejsice-6597	191	17	2000	2000	NUM
ejsice-6597	191	18	.	.	PUNCT
ejsice-6597	192	1	environmental	environmental	ADJ
ejsice-6597	192	2	management	management	NOUN
ejsice-6597	192	3	accounting	accounting	NOUN
ejsice-6597	192	4	is	be	AUX
ejsice-6597	192	5	more	more	ADJ
ejsice-6597	192	6	of	of	ADP
ejsice-6597	192	7	a	a	DET
ejsice-6597	192	8	favored	favor	VERB
ejsice-6597	192	9	term	term	NOUN
ejsice-6597	192	10	and	and	CCONJ
ejsice-6597	192	11	is	be	AUX
ejsice-6597	192	12	positioned	position	VERB
ejsice-6597	192	13	as	as	ADP
ejsice-6597	192	14	separate	separate	ADJ
ejsice-6597	192	15	from	from	ADP
ejsice-6597	192	16	sustainability	sustainability	NOUN
ejsice-6597	192	17	,	,	PUNCT
ejsice-6597	192	18	this	this	PRON
ejsice-6597	192	19	may	may	AUX
ejsice-6597	192	20	be	be	AUX
ejsice-6597	192	21	a	a	DET
ejsice-6597	192	22	clearer	clear	ADJ
ejsice-6597	192	23	way	way	NOUN
ejsice-6597	192	24	forward	forward	ADV
ejsice-6597	192	25	(	(	PUNCT
ejsice-6597	192	26	adams	adams	PROPN
ejsice-6597	192	27	2020	2020	NUM
ejsice-6597	192	28	)	)	PUNCT
ejsice-6597	192	29	.	.	PUNCT
ejsice-6597	193	1	the	the	DET
ejsice-6597	193	2	use	use	NOUN
ejsice-6597	193	3	of	of	ADP
ejsice-6597	193	4	environmental	environmental	ADJ
ejsice-6597	193	5	and	and	CCONJ
ejsice-6597	193	6	accounting	accounting	NOUN
ejsice-6597	193	7	can	can	AUX
ejsice-6597	193	8	provide	provide	VERB
ejsice-6597	193	9	a	a	DET
ejsice-6597	193	10	clearer	clear	ADJ
ejsice-6597	193	11	path	path	NOUN
ejsice-6597	193	12	along	along	ADP
ejsice-6597	193	13	which	which	PRON
ejsice-6597	193	14	environmental	environmental	ADJ
ejsice-6597	193	15	concerns	concern	NOUN
ejsice-6597	193	16	and	and	CCONJ
ejsice-6597	193	17	accounting	accounting	NOUN
ejsice-6597	193	18	can	can	AUX
ejsice-6597	193	19	be	be	AUX
ejsice-6597	193	20	developed	develop	VERB
ejsice-6597	193	21	.	.	PUNCT
ejsice-6597	194	1	alongside	alongside	ADP
ejsice-6597	194	2	mainstream	mainstream	NOUN
ejsice-6597	194	3	accounting	accounting	NOUN
ejsice-6597	194	4	research	research	NOUN
ejsice-6597	194	5	that	that	PRON
ejsice-6597	194	6	has	have	AUX
ejsice-6597	194	7	become	become	VERB
ejsice-6597	194	8	more	more	ADV
ejsice-6597	194	9	aware	aware	ADJ
ejsice-6597	194	10	of	of	ADP
ejsice-6597	194	11	stakeholders	stakeholder	NOUN
ejsice-6597	194	12	of	of	ADP
ejsice-6597	194	13	the	the	DET
ejsice-6597	194	14	firm	firm	NOUN
ejsice-6597	194	15	,	,	PUNCT
ejsice-6597	194	16	more	more	ADJ
ejsice-6597	194	17	entities	entity	NOUN
ejsice-6597	194	18	need	need	VERB
ejsice-6597	194	19	including	include	VERB
ejsice-6597	194	20	in	in	ADP
ejsice-6597	194	21	the	the	DET
ejsice-6597	194	22	environmental	environmental	ADJ
ejsice-6597	194	23	accounting	accounting	NOUN
ejsice-6597	194	24	debates	debate	NOUN
ejsice-6597	194	25	(	(	PUNCT
ejsice-6597	194	26	adelman	adelman	NOUN
ejsice-6597	194	27	2017	2017	NUM
ejsice-6597	194	28	)	)	PUNCT
ejsice-6597	194	29	.	.	PUNCT
ejsice-6597	195	1	the	the	DET
ejsice-6597	195	2	environment	environment	NOUN
ejsice-6597	195	3	can	can	AUX
ejsice-6597	195	4	not	not	PART
ejsice-6597	195	5	speak	speak	VERB
ejsice-6597	195	6	for	for	ADP
ejsice-6597	195	7	itself	itself	PRON
ejsice-6597	195	8	and	and	CCONJ
ejsice-6597	195	9	operating	operate	VERB
ejsice-6597	195	10	in	in	ADP
ejsice-6597	195	11	an	an	DET
ejsice-6597	195	12	anthropomorphic	anthropomorphic	ADJ
ejsice-6597	195	13	environment	environment	NOUN
ejsice-6597	195	14	,	,	PUNCT
ejsice-6597	195	15	the	the	DET
ejsice-6597	195	16	concerns	concern	NOUN
ejsice-6597	195	17	and	and	CCONJ
ejsice-6597	195	18	impacts	impact	NOUN
ejsice-6597	195	19	on	on	ADP
ejsice-6597	195	20	the	the	DET
ejsice-6597	195	21	voiceless	voiceless	ADJ
ejsice-6597	195	22	entity	entity	NOUN
ejsice-6597	195	23	will	will	AUX
ejsice-6597	195	24	be	be	AUX
ejsice-6597	195	25	marginalized	marginalize	VERB
ejsice-6597	195	26	(	(	PUNCT
ejsice-6597	195	27	berke	berke	PROPN
ejsice-6597	195	28	&	&	CCONJ
ejsice-6597	195	29	conroy	conroy	PROPN
ejsice-6597	195	30	2000	2000	NUM
ejsice-6597	195	31	)	)	PUNCT
ejsice-6597	195	32	.	.	PUNCT
ejsice-6597	196	1	the	the	DET
ejsice-6597	196	2	environmental	environmental	ADJ
ejsice-6597	196	3	entity	entity	NOUN
ejsice-6597	196	4	must	must	AUX
ejsice-6597	196	5	be	be	AUX
ejsice-6597	196	6	central	central	ADJ
ejsice-6597	196	7	to	to	ADP
ejsice-6597	196	8	any	any	DET
ejsice-6597	196	9	debate	debate	NOUN
ejsice-6597	196	10	on	on	ADP
ejsice-6597	196	11	ecological	ecological	ADJ
ejsice-6597	196	12	development	development	NOUN
ejsice-6597	196	13	.	.	PUNCT
ejsice-6597	197	1	this	this	PRON
ejsice-6597	197	2	means	mean	VERB
ejsice-6597	197	3	starting	start	VERB
ejsice-6597	197	4	with	with	ADP
ejsice-6597	197	5	the	the	DET
ejsice-6597	197	6	impact	impact	NOUN
ejsice-6597	197	7	on	on	ADP
ejsice-6597	197	8	the	the	DET
ejsice-6597	197	9	environment	environment	NOUN
ejsice-6597	197	10	and	and	CCONJ
ejsice-6597	197	11	working	work	VERB
ejsice-6597	197	12	backwards	backwards	ADV
ejsice-6597	197	13	to	to	ADP
ejsice-6597	197	14	the	the	DET
ejsice-6597	197	15	organization	organization	NOUN
ejsice-6597	197	16	changing	change	VERB
ejsice-6597	197	17	the	the	DET
ejsice-6597	197	18	emphasis	emphasis	NOUN
ejsice-6597	197	19	allows	allow	VERB
ejsice-6597	197	20	a	a	DET
ejsice-6597	197	21	clearer	clear	ADJ
ejsice-6597	197	22	ecological	ecological	ADJ
ejsice-6597	197	23	standard	standard	NOUN
ejsice-6597	197	24	to	to	PART
ejsice-6597	197	25	be	be	AUX
ejsice-6597	197	26	established	establish	VERB
ejsice-6597	197	27	and	and	CCONJ
ejsice-6597	197	28	not	not	PART
ejsice-6597	197	29	seen	see	VERB
ejsice-6597	197	30	as	as	ADP
ejsice-6597	197	31	a	a	DET
ejsice-6597	197	32	nice	nice	ADJ
ejsice-6597	197	33	add	add	NOUN
ejsice-6597	197	34	on	on	ADP
ejsice-6597	197	35	(	(	PUNCT
ejsice-6597	197	36	denichilo	denichilo	ADV
ejsice-6597	197	37	2021a	2021a	NUM
ejsice-6597	197	38	)	)	PUNCT
ejsice-6597	197	39	.	.	PUNCT
ejsice-6597	198	1	the	the	DET
ejsice-6597	198	2	traditional	traditional	ADJ
ejsice-6597	198	3	accounting	accounting	NOUN
ejsice-6597	198	4	discipline	discipline	NOUN
ejsice-6597	198	5	was	be	AUX
ejsice-6597	198	6	settle	settle	VERB
ejsice-6597	198	7	with	with	ADP
ejsice-6597	198	8	the	the	DET
ejsice-6597	198	9	aims	aim	NOUN
ejsice-6597	198	10	of	of	ADP
ejsice-6597	198	11	disclosing	disclose	VERB
ejsice-6597	198	12	information	information	NOUN
ejsice-6597	198	13	on	on	ADP
ejsice-6597	198	14	the	the	DET
ejsice-6597	198	15	organization	organization	NOUN
ejsice-6597	198	16	,	,	PUNCT
ejsice-6597	198	17	moving	move	VERB
ejsice-6597	198	18	certainty	certainty	NOUN
ejsice-6597	198	19	and	and	CCONJ
ejsice-6597	198	20	reliability	reliability	NOUN
ejsice-6597	198	21	about	about	ADP
ejsice-6597	198	22	business	business	NOUN
ejsice-6597	198	23	contracts	contract	NOUN
ejsice-6597	198	24	towards	towards	ADP
ejsice-6597	198	25	the	the	DET
ejsice-6597	198	26	business	business	NOUN
ejsice-6597	198	27	community	community	NOUN
ejsice-6597	198	28	.	.	PUNCT
ejsice-6597	199	1	the	the	DET
ejsice-6597	199	2	postmodern	postmodern	ADJ
ejsice-6597	199	3	view	view	NOUN
ejsice-6597	199	4	of	of	ADP
ejsice-6597	199	5	management	management	NOUN
ejsice-6597	199	6	accounting	accounting	NOUN
ejsice-6597	199	7	discipline	discipline	NOUN
ejsice-6597	199	8	clarifies	clarify	VERB
ejsice-6597	199	9	that	that	SCONJ
ejsice-6597	199	10	the	the	DET
ejsice-6597	199	11	certainty	certainty	NOUN
ejsice-6597	199	12	of	of	ADP
ejsice-6597	199	13	contracts	contract	NOUN
ejsice-6597	199	14	in	in	ADP
ejsice-6597	199	15	the	the	DET
ejsice-6597	199	16	business	business	NOUN
ejsice-6597	199	17	community	community	NOUN
ejsice-6597	199	18	is	be	AUX
ejsice-6597	199	19	hardly	hardly	ADV
ejsice-6597	199	20	believable	believable	ADJ
ejsice-6597	199	21	.	.	PUNCT
ejsice-6597	200	1	the	the	DET
ejsice-6597	200	2	best	good	ADJ
ejsice-6597	200	3	way	way	NOUN
ejsice-6597	200	4	to	to	PART
ejsice-6597	200	5	maintain	maintain	VERB
ejsice-6597	200	6	environmental	environmental	ADJ
ejsice-6597	200	7	uncertainty	uncertainty	NOUN
ejsice-6597	200	8	is	be	AUX
ejsice-6597	200	9	to	to	PART
ejsice-6597	200	10	smooth	smooth	VERB
ejsice-6597	200	11	over	over	ADP
ejsice-6597	200	12	the	the	DET
ejsice-6597	200	13	information	information	NOUN
ejsice-6597	200	14	and	and	CCONJ
ejsice-6597	200	15	the	the	DET
ejsice-6597	200	16	requisites	requisite	NOUN
ejsice-6597	200	17	for	for	ADP
ejsice-6597	200	18	the	the	DET
ejsice-6597	200	19	accounting	accounting	NOUN
ejsice-6597	200	20	of	of	ADP
ejsice-6597	200	21	failure	failure	NOUN
ejsice-6597	200	22	.	.	PUNCT
ejsice-6597	201	1	accordingly	accordingly	ADV
ejsice-6597	201	2	,	,	PUNCT
ejsice-6597	201	3	discussions	discussion	NOUN
ejsice-6597	201	4	on	on	ADP
ejsice-6597	201	5	the	the	DET
ejsice-6597	201	6	organizational	organizational	ADJ
ejsice-6597	201	7	performance	performance	NOUN
ejsice-6597	201	8	should	should	AUX
ejsice-6597	201	9	move	move	VERB
ejsice-6597	201	10	from	from	ADP
ejsice-6597	201	11	statements	statement	NOUN
ejsice-6597	201	12	of	of	ADP
ejsice-6597	201	13	what	what	PRON
ejsice-6597	201	14	happened	happen	VERB
ejsice-6597	201	15	towards	towards	ADP
ejsice-6597	201	16	projections	projection	NOUN
ejsice-6597	201	17	on	on	ADP
ejsice-6597	201	18	what	what	PRON
ejsice-6597	201	19	will	will	AUX
ejsice-6597	201	20	happen	happen	VERB
ejsice-6597	201	21	,	,	PUNCT
ejsice-6597	201	22	supporting	support	VERB
ejsice-6597	201	23	the	the	DET
ejsice-6597	201	24	reliability	reliability	NOUN
ejsice-6597	201	25	of	of	ADP
ejsice-6597	201	26	traditional	traditional	ADJ
ejsice-6597	201	27	management	management	NOUN
ejsice-6597	201	28	accounting	accounting	NOUN
ejsice-6597	201	29	systems	system	NOUN
ejsice-6597	201	30	with	with	ADP
ejsice-6597	201	31	a	a	DET
ejsice-6597	201	32	forward	forward	ADV
ejsice-6597	201	33	-	-	PUNCT
ejsice-6597	201	34	looking	look	VERB
ejsice-6597	201	35	strategy	strategy	NOUN
ejsice-6597	201	36	of	of	ADP
ejsice-6597	201	37	“	"	PUNCT
ejsice-6597	201	38	asif	asif	NOUN
ejsice-6597	201	39	”	"	PUNCT
ejsice-6597	201	40	planning	planning	NOUN
ejsice-6597	201	41	,	,	PUNCT
ejsice-6597	201	42	thus	thus	ADV
ejsice-6597	201	43	evolving	evolve	VERB
ejsice-6597	201	44	risks	risk	NOUN
ejsice-6597	201	45	into	into	ADP
ejsice-6597	201	46	opportunities	opportunity	NOUN
ejsice-6597	201	47	.	.	PUNCT
ejsice-6597	202	1	finally	finally	ADV
ejsice-6597	202	2	organizational	organizational	ADJ
ejsice-6597	202	3	should	should	AUX
ejsice-6597	202	4	equilibrate	equilibrate	VERB
ejsice-6597	202	5	the	the	DET
ejsice-6597	202	6	instruments	instrument	NOUN
ejsice-6597	202	7	adopted	adopt	VERB
ejsice-6597	202	8	to	to	PART
ejsice-6597	202	9	control	control	VERB
ejsice-6597	202	10	uncontrollable	uncontrollable	ADJ
ejsice-6597	202	11	situational	situational	ADJ
ejsice-6597	202	12	factors	factor	NOUN
ejsice-6597	202	13	and	and	CCONJ
ejsice-6597	202	14	adequately	adequately	ADV
ejsice-6597	202	15	combine	combine	VERB
ejsice-6597	202	16	objective	objective	ADJ
ejsice-6597	202	17	and	and	CCONJ
ejsice-6597	202	18	subjective	subjective	ADJ
ejsice-6597	202	19	instruments	instrument	NOUN
ejsice-6597	202	20	for	for	ADP
ejsice-6597	202	21	management	management	NOUN
ejsice-6597	202	22	accounting	accounting	NOUN
ejsice-6597	202	23	.	.	PUNCT
ejsice-6597	203	1	excessive	excessive	ADJ
ejsice-6597	203	2	reliance	reliance	NOUN
ejsice-6597	203	3	on	on	ADP
ejsice-6597	203	4	objective	objective	ADJ
ejsice-6597	203	5	performance	performance	NOUN
ejsice-6597	203	6	metrics	metric	NOUN
ejsice-6597	203	7	leads	lead	VERB
ejsice-6597	203	8	to	to	ADP
ejsice-6597	203	9	business	business	NOUN
ejsice-6597	203	10	as	as	ADP
ejsice-6597	203	11	usual	usual	ADJ
ejsice-6597	203	12	,	,	PUNCT
ejsice-6597	203	13	while	while	SCONJ
ejsice-6597	203	14	new	new	ADJ
ejsice-6597	203	15	opportunities	opportunity	NOUN
ejsice-6597	203	16	are	be	AUX
ejsice-6597	203	17	missed	miss	VERB
ejsice-6597	203	18	out	out	ADP
ejsice-6597	203	19	on	on	ADP
ejsice-6597	203	20	.	.	PUNCT
ejsice-6597	204	1	while	while	SCONJ
ejsice-6597	204	2	,	,	PUNCT
ejsice-6597	204	3	in	in	ADP
ejsice-6597	204	4	business	business	NOUN
ejsice-6597	204	5	life	life	NOUN
ejsice-6597	204	6	nowadays	nowadays	ADV
ejsice-6597	204	7	,	,	PUNCT
ejsice-6597	204	8	there	there	PRON
ejsice-6597	204	9	is	be	VERB
ejsice-6597	204	10	no	no	DET
ejsice-6597	204	11	room	room	NOUN
ejsice-6597	204	12	for	for	ADP
ejsice-6597	204	13	demonizing	demonize	VERB
ejsice-6597	204	14	objective	objective	ADJ
ejsice-6597	204	15	metrics	metric	NOUN
ejsice-6597	204	16	and	and	CCONJ
ejsice-6597	204	17	relying	rely	VERB
ejsice-6597	204	18	on	on	ADP
ejsice-6597	204	19	a	a	DET
ejsice-6597	204	20	purely	purely	ADV
ejsice-6597	204	21	subjective	subjective	ADJ
ejsice-6597	204	22	approach	approach	NOUN
ejsice-6597	204	23	to	to	ADP
ejsice-6597	204	24	evaluations	evaluation	NOUN
ejsice-6597	204	25	,	,	PUNCT
ejsice-6597	204	26	which	which	PRON
ejsice-6597	204	27	would	would	AUX
ejsice-6597	204	28	likely	likely	ADV
ejsice-6597	204	29	be	be	AUX
ejsice-6597	204	30	affected	affect	VERB
ejsice-6597	204	31	by	by	ADP
ejsice-6597	204	32	hidden	hidden	ADJ
ejsice-6597	204	33	pitfalls	pitfall	NOUN
ejsice-6597	204	34	and	and	CCONJ
ejsice-6597	204	35	side	side	NOUN
ejsice-6597	204	36	effects	effect	NOUN
ejsice-6597	204	37	,	,	PUNCT
ejsice-6597	204	38	there	there	PRON
ejsice-6597	204	39	is	be	VERB
ejsice-6597	204	40	a	a	DET
ejsice-6597	204	41	general	general	ADJ
ejsice-6597	204	42	call	call	NOUN
ejsice-6597	204	43	to	to	PART
ejsice-6597	204	44	avoid	avoid	VERB
ejsice-6597	204	45	myopic	myopic	ADJ
ejsice-6597	204	46	evaluations	evaluation	NOUN
ejsice-6597	204	47	and	and	CCONJ
ejsice-6597	204	48	look	look	VERB
ejsice-6597	204	49	at	at	ADP
ejsice-6597	204	50	performance	performance	NOUN
ejsice-6597	204	51	dynamically	dynamically	ADV
ejsice-6597	204	52	,	,	PUNCT
ejsice-6597	204	53	with	with	ADP
ejsice-6597	204	54	a	a	DET
ejsice-6597	204	55	continuous	continuous	ADJ
ejsice-6597	204	56	approach	approach	NOUN
ejsice-6597	204	57	to	to	ADP
ejsice-6597	204	58	management	management	NOUN
ejsice-6597	204	59	accountants	accountant	NOUN
ejsice-6597	204	60	’	’	PART
ejsice-6597	204	61	role	role	NOUN
ejsice-6597	204	62	as	as	ADP
ejsice-6597	204	63	risk	risk	NOUN
ejsice-6597	204	64	mitigators	mitigator	NOUN
ejsice-6597	204	65	,	,	PUNCT
ejsice-6597	204	66	while	while	SCONJ
ejsice-6597	204	67	considering	consider	VERB
ejsice-6597	204	68	risks	risk	NOUN
ejsice-6597	204	69	and	and	CCONJ
ejsice-6597	204	70	financial	financial	ADJ
ejsice-6597	204	71	distress	distress	NOUN
ejsice-6597	204	72	as	as	ADP
ejsice-6597	204	73	facilitators	facilitator	NOUN
ejsice-6597	204	74	for	for	ADP
ejsice-6597	204	75	turnaround	turnaround	NOUN
ejsice-6597	204	76	activity	activity	NOUN
ejsice-6597	204	77	,	,	PUNCT
ejsice-6597	204	78	which	which	PRON
ejsice-6597	204	79	is	be	AUX
ejsice-6597	204	80	positively	positively	ADV
ejsice-6597	204	81	centered	center	VERB
ejsice-6597	204	82	on	on	ADP
ejsice-6597	204	83	innovation	innovation	NOUN
ejsice-6597	204	84	.	.	PUNCT
ejsice-6597	205	1	further	further	ADJ
ejsice-6597	205	2	development	development	NOUN
ejsice-6597	205	3	of	of	ADP
ejsice-6597	205	4	these	these	DET
ejsice-6597	205	5	accounting	accounting	NOUN
ejsice-6597	205	6	approaches	approach	NOUN
ejsice-6597	205	7	,	,	PUNCT
ejsice-6597	205	8	with	with	ADP
ejsice-6597	205	9	an	an	DET
ejsice-6597	205	10	awareness	awareness	NOUN
ejsice-6597	205	11	of	of	ADP
ejsice-6597	205	12	the	the	DET
ejsice-6597	205	13	factors	factor	NOUN
ejsice-6597	205	14	impacting	impact	VERB
ejsice-6597	205	15	on	on	ADP
ejsice-6597	205	16	the	the	DET
ejsice-6597	205	17	development	development	NOUN
ejsice-6597	205	18	of	of	ADP
ejsice-6597	205	19	ecological	ecological	ADJ
ejsice-6597	205	20	accounting	accounting	NOUN
ejsice-6597	205	21	,	,	PUNCT
ejsice-6597	205	22	will	will	AUX
ejsice-6597	205	23	help	help	VERB
ejsice-6597	205	24	shape	shape	VERB
ejsice-6597	205	25	the	the	DET
ejsice-6597	205	26	development	development	NOUN
ejsice-6597	205	27	of	of	ADP
ejsice-6597	205	28	ecological	ecological	ADJ
ejsice-6597	205	29	management	management	NOUN
ejsice-6597	205	30	accounting	account	VERB
ejsice-6597	205	31	into	into	ADP
ejsice-6597	205	32	the	the	DET
ejsice-6597	205	33	near	near	ADJ
ejsice-6597	205	34	future	future	NOUN
ejsice-6597	205	35	.	.	PUNCT
ejsice-6597	206	1	references	reference	NOUN
ejsice-6597	206	2	acar	acar	VERB
ejsice-6597	206	3	,	,	PUNCT
ejsice-6597	206	4	e.	e.	PROPN
ejsice-6597	206	5	,	,	PUNCT
ejsice-6597	206	6	&	&	CCONJ
ejsice-6597	206	7	ozkan	ozkan	PROPN
ejsice-6597	206	8	,	,	PUNCT
ejsice-6597	206	9	s.	s.	PROPN
ejsice-6597	206	10	(	(	PUNCT
ejsice-6597	206	11	2017	2017	NUM
ejsice-6597	206	12	)	)	PUNCT
ejsice-6597	206	13	.	.	PUNCT
ejsice-6597	207	1	corporate	corporate	ADJ
ejsice-6597	207	2	governance	governance	NOUN
ejsice-6597	207	3	and	and	CCONJ
ejsice-6597	207	4	provisions	provision	NOUN
ejsice-6597	207	5	under	under	ADP
ejsice-6597	207	6	ias	ias	PROPN
ejsice-6597	207	7	37	37	NUM
ejsice-6597	207	8	.	.	PUNCT
ejsice-6597	207	9	euromed	eurome	VERB
ejsice-6597	207	10	journal	journal	PROPN
ejsice-6597	207	11	of	of	ADP
ejsice-6597	207	12	business	business	NOUN
ejsice-6597	207	13	.	.	PUNCT
ejsice-6597	208	1	adams	adams	PROPN
ejsice-6597	208	2	,	,	PUNCT
ejsice-6597	208	3	c.	c.	PROPN
ejsice-6597	208	4	(	(	PUNCT
ejsice-6597	208	5	2020	2020	NUM
ejsice-6597	208	6	)	)	PUNCT
ejsice-6597	208	7	.	.	PUNCT
ejsice-6597	209	1	uk	uk	PROPN
ejsice-6597	209	2	aviation	aviation	NOUN
ejsice-6597	209	3	industry	industry	NOUN
ejsice-6597	209	4	promises	promise	VERB
ejsice-6597	209	5	to	to	PART
ejsice-6597	209	6	be	be	AUX
ejsice-6597	209	7	carbon	carbon	NOUN
ejsice-6597	209	8	neutral	neutral	ADJ
ejsice-6597	209	9	by	by	ADP
ejsice-6597	209	10	2050	2050	NUM
ejsice-6597	209	11	.	.	PUNCT
ejsice-6597	210	1	the	the	DET
ejsice-6597	210	2	independent	independent	ADJ
ejsice-6597	210	3	,	,	PUNCT
ejsice-6597	210	4	4	4	NUM
ejsice-6597	210	5	february	february	NOUN
ejsice-6597	210	6	.	.	PUNCT
ejsice-6597	211	1	retrieved	retrieve	VERB
ejsice-6597	211	2	february	february	PROPN
ejsice-6597	211	3	17	17	NUM
ejsice-6597	211	4	,	,	PUNCT
ejsice-6597	211	5	2020	2020	NUM
ejsice-6597	211	6	,	,	PUNCT
ejsice-6597	211	7	from	from	ADP
ejsice-6597	211	8	https://www.independent.co.uk/travel/news-and-advice/aviation-industry-uk-carbon-emissions-neutral-heathrow-airporta9316116.html	https://www.independent.co.uk/travel/news-and-advice/aviation-industry-uk-carbon-emissions-neutral-heathrow-airporta9316116.html	NOUN
ejsice-6597	211	9	.	.	PUNCT
ejsice-6597	211	10	adelman	adelman	PROPN
ejsice-6597	211	11	,	,	PUNCT
ejsice-6597	211	12	s.	s.	PROPN
ejsice-6597	211	13	(	(	PUNCT
ejsice-6597	211	14	2017	2017	NUM
ejsice-6597	211	15	)	)	PUNCT
ejsice-6597	211	16	.	.	PUNCT
ejsice-6597	212	1	the	the	DET
ejsice-6597	212	2	sustainable	sustainable	ADJ
ejsice-6597	212	3	development	development	NOUN
ejsice-6597	212	4	goals	goal	NOUN
ejsice-6597	212	5	:	:	PUNCT
ejsice-6597	212	6	anthropocentrism	anthropocentrism	NOUN
ejsice-6597	212	7	and	and	CCONJ
ejsice-6597	212	8	neoliberalism	neoliberalism	NOUN
ejsice-6597	212	9	.	.	PUNCT
ejsice-6597	213	1	in	in	ADP
ejsice-6597	213	2	d.	d.	PROPN
ejsice-6597	213	3	french	french	PROPN
ejsice-6597	213	4	and	and	CCONJ
ejsice-6597	213	5	l.	l.	PROPN
ejsice-6597	213	6	kotzé	kotzé	PROPN
ejsice-6597	213	7	(	(	PUNCT
ejsice-6597	213	8	eds	eds	PROPN
ejsice-6597	213	9	.	.	PUNCT
ejsice-6597	213	10	)	)	PUNCT
ejsice-6597	213	11	,	,	PUNCT
ejsice-6597	213	12	sustainable	sustainable	ADJ
ejsice-6597	213	13	development	development	NOUN
ejsice-6597	213	14	goals	goal	NOUN
ejsice-6597	213	15	:	:	PUNCT
ejsice-6597	213	16	law	law	NOUN
ejsice-6597	213	17	,	,	PUNCT
ejsice-6597	213	18	theory	theory	NOUN
ejsice-6597	213	19	and	and	CCONJ
ejsice-6597	213	20	implementation	implementation	NOUN
ejsice-6597	213	21	(	(	PUNCT
ejsice-6597	213	22	pp	pp	ADJ
ejsice-6597	213	23	.	.	PUNCT
ejsice-6597	213	24	15–40	15–40	NUM
ejsice-6597	213	25	)	)	PUNCT
ejsice-6597	213	26	2017	2017	NUM
ejsice-6597	213	27	.	.	PUNCT
ejsice-6597	214	1	edward	edward	PROPN
ejsice-6597	214	2	elgar	elgar	PROPN
ejsice-6597	214	3	.	.	PUNCT
ejsice-6597	214	4	alexis	alexis	PROPN
ejsice-6597	214	5	,	,	PUNCT
ejsice-6597	214	6	p.	p.	NOUN
ejsice-6597	214	7	(	(	PUNCT
ejsice-6597	214	8	2017	2017	NUM
ejsice-6597	214	9	)	)	PUNCT
ejsice-6597	214	10	.	.	PUNCT
ejsice-6597	215	1	over	over	ADP
ejsice-6597	215	2	-	-	PUNCT
ejsice-6597	215	3	tourism	tourism	NOUN
ejsice-6597	215	4	and	and	CCONJ
ejsice-6597	215	5	anti	anti	ADJ
ejsice-6597	215	6	-	-	ADJ
ejsice-6597	215	7	tourist	tourist	ADJ
ejsice-6597	215	8	sentiment	sentiment	NOUN
ejsice-6597	215	9	:	:	PUNCT
ejsice-6597	215	10	an	an	DET
ejsice-6597	215	11	exploratory	exploratory	ADJ
ejsice-6597	215	12	analysis	analysis	NOUN
ejsice-6597	215	13	and	and	CCONJ
ejsice-6597	215	14	discussion	discussion	NOUN
ejsice-6597	215	15	.	.	PUNCT
ejsice-6597	216	1	ovidius	ovidius	PROPN
ejsice-6597	216	2	university	university	NOUN
ejsice-6597	216	3	annals	annal	NOUN
ejsice-6597	216	4	,	,	PUNCT
ejsice-6597	216	5	economic	economic	ADJ
ejsice-6597	216	6	sciences	science	NOUN
ejsice-6597	216	7	series	series	NOUN
ejsice-6597	216	8	,	,	PUNCT
ejsice-6597	216	9	2017	2017	NUM
ejsice-6597	216	10	17(2	17(2	NUM
ejsice-6597	216	11	)	)	PUNCT
ejsice-6597	216	12	,	,	PUNCT
ejsice-6597	216	13	288–293	288–293	NUM
ejsice-6597	216	14	.	.	PUNCT
ejsice-6597	217	1	andriotis	andriotis	PROPN
ejsice-6597	217	2	,	,	PUNCT
ejsice-6597	217	3	k.	k.	PROPN
ejsice-6597	217	4	(	(	PUNCT
ejsice-6597	217	5	2018	2018	NUM
ejsice-6597	217	6	)	)	PUNCT
ejsice-6597	217	7	.	.	PUNCT
ejsice-6597	218	1	degrowth	degrowth	NOUN
ejsice-6597	218	2	in	in	ADP
ejsice-6597	218	3	tourism	tourism	NOUN
ejsice-6597	218	4	:	:	PUNCT
ejsice-6597	218	5	conceptual	conceptual	ADJ
ejsice-6597	218	6	,	,	PUNCT
ejsice-6597	218	7	theoretical	theoretical	ADJ
ejsice-6597	218	8	and	and	CCONJ
ejsice-6597	218	9	philosophical	philosophical	ADJ
ejsice-6597	218	10	issues	issue	NOUN
ejsice-6597	218	11	.	.	PUNCT
ejsice-6597	219	1	cabi	cabi	PROPN
ejsice-6597	219	2	2018	2018	NUM
ejsice-6597	219	3	.	.	PUNCT
ejsice-6597	220	1	crossref	crossref	NOUN
ejsice-6597	220	2	.	.	PUNCT
ejsice-6597	221	1	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	221	2	european	european	PROPN
ejsice-6597	221	3	journal	journal	PROPN
ejsice-6597	221	4	of	of	ADP
ejsice-6597	221	5	social	social	ADJ
ejsice-6597	221	6	impact	impact	NOUN
ejsice-6597	221	7	and	and	CCONJ
ejsice-6597	221	8	circular	circular	ADJ
ejsice-6597	221	9	economy	economy	NOUN
ejsice-6597	221	10	issn	issn	NOUN
ejsice-6597	221	11	:	:	PUNCT
ejsice-6597	221	12	2704	2704	NUM
ejsice-6597	221	13	-	-	SYM
ejsice-6597	221	14	9906	9906	NUM
ejsice-6597	221	15	doi	doi	NOUN
ejsice-6597	221	16	:	:	PUNCT
ejsice-6597	221	17	10.13135/2704	10.13135/2704	NUM
ejsice-6597	221	18	-	-	SYM
ejsice-6597	221	19	9906/6597	9906/6597	NUM
ejsice-6597	221	20	published	publish	VERB
ejsice-6597	221	21	by	by	ADP
ejsice-6597	221	22	university	university	PROPN
ejsice-6597	221	23	of	of	ADP
ejsice-6597	221	24	turin	turin	PROPN
ejsice-6597	221	25	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	221	26	ejsice	ejsice	PROPN
ejsice-6597	221	27	content	content	NOUN
ejsice-6597	221	28	is	be	AUX
ejsice-6597	221	29	licensed	license	VERB
ejsice-6597	221	30	under	under	ADP
ejsice-6597	221	31	a	a	DET
ejsice-6597	221	32	creative	creative	ADJ
ejsice-6597	221	33	commons	common	NOUN
ejsice-6597	221	34	attribution	attribution	NOUN
ejsice-6597	221	35	4.0	4.0	NUM
ejsice-6597	221	36	international	international	ADJ
ejsice-6597	221	37	license	license	NOUN
ejsice-6597	221	38	40	40	NUM
ejsice-6597	221	39	arena	arena	NOUN
ejsice-6597	221	40	,	,	PUNCT
ejsice-6597	221	41	m.	m.	NOUN
ejsice-6597	221	42	,	,	PUNCT
ejsice-6597	221	43	arnaboldi	arnaboldi	NOUN
ejsice-6597	221	44	,	,	PUNCT
ejsice-6597	221	45	m.	m.	NOUN
ejsice-6597	221	46	,	,	PUNCT
ejsice-6597	221	47	&	&	CCONJ
ejsice-6597	221	48	azzone	azzone	PROPN
ejsice-6597	221	49	,	,	PUNCT
ejsice-6597	221	50	g.	g.	PROPN
ejsice-6597	221	51	(	(	PUNCT
ejsice-6597	221	52	2010	2010	NUM
ejsice-6597	221	53	)	)	PUNCT
ejsice-6597	221	54	.	.	PUNCT
ejsice-6597	222	1	the	the	DET
ejsice-6597	222	2	organizational	organizational	ADJ
ejsice-6597	222	3	dynamics	dynamic	NOUN
ejsice-6597	222	4	of	of	ADP
ejsice-6597	222	5	enterprise	enterprise	NOUN
ejsice-6597	222	6	risk	risk	NOUN
ejsice-6597	222	7	management	management	NOUN
ejsice-6597	222	8	.	.	PUNCT
ejsice-6597	223	1	accounting	accounting	NOUN
ejsice-6597	223	2	,	,	PUNCT
ejsice-6597	223	3	organizations	organization	NOUN
ejsice-6597	223	4	and	and	CCONJ
ejsice-6597	223	5	society	society	NOUN
ejsice-6597	223	6	.	.	PUNCT
ejsice-6597	224	1	vol	vol	NOUN
ejsice-6597	224	2	.	.	NOUN
ejsice-6597	224	3	35	35	NUM
ejsice-6597	224	4	issue	issue	NOUN
ejsice-6597	224	5	7	7	NUM
ejsice-6597	224	6	2010	2010	NUM
ejsice-6597	224	7	,	,	PUNCT
ejsice-6597	224	8	pp	pp	ADJ
ejsice-6597	224	9	.	.	PUNCT
ejsice-6597	225	1	659	659	NUM
ejsice-6597	225	2	-	-	SYM
ejsice-6597	225	3	675	675	NUM
ejsice-6597	225	4	.	.	PUNCT
ejsice-6597	226	1	ashraf	ashraf	PROPN
ejsice-6597	226	2	,	,	PUNCT
ejsice-6597	226	3	m.	m.	NOUN
ejsice-6597	226	4	m.	m.	NOUN
ejsice-6597	226	5	,	,	PUNCT
ejsice-6597	226	6	razzaque	razzaque	NOUN
ejsice-6597	226	7	,	,	PUNCT
ejsice-6597	226	8	m.	m.	NOUN
ejsice-6597	226	9	a.	a.	PROPN
ejsice-6597	226	10	,	,	PUNCT
ejsice-6597	226	11	liaw	liaw	PROPN
ejsice-6597	226	12	,	,	PUNCT
ejsice-6597	226	13	s.	s.	PROPN
ejsice-6597	226	14	t.	t.	PROPN
ejsice-6597	226	15	,	,	PUNCT
ejsice-6597	226	16	ray	ray	PROPN
ejsice-6597	226	17	,	,	PUNCT
ejsice-6597	226	18	p.	p.	PROPN
ejsice-6597	226	19	k.	k.	PROPN
ejsice-6597	226	20	,	,	PUNCT
ejsice-6597	226	21	&	&	CCONJ
ejsice-6597	226	22	hasan	hasan	PROPN
ejsice-6597	226	23	,	,	PUNCT
ejsice-6597	226	24	m.	m.	PROPN
ejsice-6597	226	25	r.	r.	PROPN
ejsice-6597	226	26	(	(	PUNCT
ejsice-6597	226	27	2019	2019	NUM
ejsice-6597	226	28	)	)	PUNCT
ejsice-6597	226	29	.	.	PUNCT
ejsice-6597	227	1	social	social	ADJ
ejsice-6597	227	2	business	business	NOUN
ejsice-6597	227	3	as	as	ADP
ejsice-6597	227	4	an	an	DET
ejsice-6597	227	5	entrepreneurship	entrepreneurship	NOUN
ejsice-6597	227	6	model	model	NOUN
ejsice-6597	227	7	in	in	ADP
ejsice-6597	227	8	emerging	emerge	VERB
ejsice-6597	227	9	economy	economy	NOUN
ejsice-6597	227	10	:	:	PUNCT
ejsice-6597	227	11	systematic	systematic	ADJ
ejsice-6597	227	12	review	review	NOUN
ejsice-6597	227	13	and	and	CCONJ
ejsice-6597	227	14	case	case	NOUN
ejsice-6597	227	15	study	study	NOUN
ejsice-6597	227	16	.	.	PUNCT
ejsice-6597	228	1	management	management	NOUN
ejsice-6597	228	2	decision	decision	NOUN
ejsice-6597	228	3	.	.	PUNCT
ejsice-6597	229	1	baltaretu	baltaretu	NOUN
ejsice-6597	229	2	,	,	PUNCT
ejsice-6597	229	3	a.	a.	NOUN
ejsice-6597	229	4	(	(	PUNCT
ejsice-6597	229	5	2011	2011	NUM
ejsice-6597	229	6	)	)	PUNCT
ejsice-6597	229	7	.	.	PUNCT
ejsice-6597	230	1	methods	method	NOUN
ejsice-6597	230	2	and	and	CCONJ
ejsice-6597	230	3	indicators	indicator	NOUN
ejsice-6597	230	4	for	for	ADP
ejsice-6597	230	5	measuring	measure	VERB
ejsice-6597	230	6	the	the	DET
ejsice-6597	230	7	impact	impact	NOUN
ejsice-6597	230	8	of	of	ADP
ejsice-6597	230	9	tourism	tourism	NOUN
ejsice-6597	230	10	on	on	ADP
ejsice-6597	230	11	protected	protect	VERB
ejsice-6597	230	12	natural	natural	ADJ
ejsice-6597	230	13	areas	area	NOUN
ejsice-6597	230	14	;	;	PUNCT
ejsice-6597	230	15	2011	2011	NUM
ejsice-6597	230	16	pp	pp	ADV
ejsice-6597	230	17	366	366	NUM
ejsice-6597	230	18	-	-	SYM
ejsice-6597	230	19	371	371	NUM
ejsice-6597	230	20	.	.	PUNCT
ejsice-6597	230	21	battaglia	battaglia	PROPN
ejsice-6597	230	22	,	,	PUNCT
ejsice-6597	230	23	m.	m.	NOUN
ejsice-6597	230	24	(	(	PUNCT
ejsice-6597	230	25	2011	2011	NUM
ejsice-6597	230	26	)	)	PUNCT
ejsice-6597	230	27	.	.	PUNCT
ejsice-6597	231	1	non	non	ADJ
ejsice-6597	231	2	-	-	ADJ
ejsice-6597	231	3	probability	probability	ADJ
ejsice-6597	231	4	sampling	sample	VERB
ejsice-6597	231	5	encyclopedia	encyclopedia	NOUN
ejsice-6597	231	6	of	of	ADP
ejsice-6597	231	7	survey	survey	NOUN
ejsice-6597	231	8	research	research	NOUN
ejsice-6597	231	9	methods	method	NOUN
ejsice-6597	231	10	,	,	PUNCT
ejsice-6597	231	11	sage	sage	NOUN
ejsice-6597	231	12	publications	publication	NOUN
ejsice-6597	231	13	2011	2011	NUM
ejsice-6597	231	14	.	.	PUNCT
ejsice-6597	232	1	baxter	baxter	PROPN
ejsice-6597	232	2	,	,	PUNCT
ejsice-6597	232	3	p.	p.	PROPN
ejsice-6597	232	4	&	&	CCONJ
ejsice-6597	232	5	jack	jack	PROPN
ejsice-6597	232	6	,	,	PUNCT
ejsice-6597	232	7	s.	s.	PROPN
ejsice-6597	232	8	(	(	PUNCT
ejsice-6597	232	9	2008	2008	NUM
ejsice-6597	232	10	)	)	PUNCT
ejsice-6597	232	11	.	.	PUNCT
ejsice-6597	233	1	qualitative	qualitative	ADJ
ejsice-6597	233	2	case	case	NOUN
ejsice-6597	233	3	study	study	NOUN
ejsice-6597	233	4	methodology	methodology	NOUN
ejsice-6597	233	5	:	:	PUNCT
ejsice-6597	233	6	study	study	NOUN
ejsice-6597	233	7	design	design	NOUN
ejsice-6597	233	8	and	and	CCONJ
ejsice-6597	233	9	implementation	implementation	NOUN
ejsice-6597	233	10	for	for	ADP
ejsice-6597	233	11	novice	novice	NOUN
ejsice-6597	233	12	researches	research	VERB
ejsice-6597	233	13	.	.	PUNCT
ejsice-6597	234	1	the	the	DET
ejsice-6597	234	2	qualitative	qualitative	ADJ
ejsice-6597	234	3	report	report	NOUN
ejsice-6597	234	4	,	,	PUNCT
ejsice-6597	234	5	13(4	13(4	NUM
ejsice-6597	234	6	)	)	PUNCT
ejsice-6597	234	7	,	,	PUNCT
ejsice-6597	234	8	544	544	NUM
ejsice-6597	234	9	-	-	SYM
ejsice-6597	234	10	559	559	NUM
ejsice-6597	234	11	2008	2008	NUM
ejsice-6597	234	12	.	.	PUNCT
ejsice-6597	235	1	berke	berke	PROPN
ejsice-6597	235	2	,	,	PUNCT
ejsice-6597	235	3	p.	p.	PROPN
ejsice-6597	235	4	r.	r.	PROPN
ejsice-6597	235	5	,	,	PUNCT
ejsice-6597	235	6	&	&	CCONJ
ejsice-6597	235	7	conroy	conroy	PROPN
ejsice-6597	235	8	,	,	PUNCT
ejsice-6597	235	9	m.	m.	NOUN
ejsice-6597	235	10	m.	m.	NOUN
ejsice-6597	235	11	(	(	PUNCT
ejsice-6597	235	12	2000	2000	NUM
ejsice-6597	235	13	)	)	PUNCT
ejsice-6597	235	14	.	.	PUNCT
ejsice-6597	236	1	are	be	AUX
ejsice-6597	236	2	we	we	PRON
ejsice-6597	236	3	planning	plan	VERB
ejsice-6597	236	4	for	for	ADP
ejsice-6597	236	5	sustainable	sustainable	ADJ
ejsice-6597	236	6	development	development	NOUN
ejsice-6597	236	7	?	?	PUNCT
ejsice-6597	237	1	journal	journal	NOUN
ejsice-6597	237	2	of	of	ADP
ejsice-6597	237	3	the	the	DET
ejsice-6597	237	4	american	american	PROPN
ejsice-6597	237	5	planning	planning	PROPN
ejsice-6597	237	6	association	association	PROPN
ejsice-6597	237	7	,	,	PUNCT
ejsice-6597	237	8	66(1	66(1	NOUN
ejsice-6597	237	9	)	)	PUNCT
ejsice-6597	237	10	,	,	PUNCT
ejsice-6597	237	11	21	21	NUM
ejsice-6597	237	12	-	-	SYM
ejsice-6597	237	13	23	23	NUM
ejsice-6597	237	14	2000	2000	NUM
ejsice-6597	237	15	.	.	PUNCT
ejsice-6597	238	1	biancone	biancone	PROPN
ejsice-6597	238	2	p.	p.	NOUN
ejsice-6597	238	3	,	,	PUNCT
ejsice-6597	238	4	secinaro	secinaro	NOUN
ejsice-6597	238	5	s.	s.	PROPN
ejsice-6597	238	6	,	,	PUNCT
ejsice-6597	238	7	brescia	brescia	PROPN
ejsice-6597	238	8	v.	v.	PROPN
ejsice-6597	238	9	(	(	PUNCT
ejsice-6597	238	10	2018	2018	NUM
ejsice-6597	238	11	)	)	PUNCT
ejsice-6597	238	12	,	,	PUNCT
ejsice-6597	238	13	the	the	DET
ejsice-6597	238	14	innovation	innovation	NOUN
ejsice-6597	238	15	of	of	ADP
ejsice-6597	238	16	local	local	ADJ
ejsice-6597	238	17	public	public	ADJ
ejsice-6597	238	18	-	-	PUNCT
ejsice-6597	238	19	sector	sector	NOUN
ejsice-6597	238	20	companies	company	NOUN
ejsice-6597	238	21	:	:	PUNCT
ejsice-6597	238	22	processing	process	VERB
ejsice-6597	238	23	big	big	ADJ
ejsice-6597	238	24	data	datum	NOUN
ejsice-6597	238	25	for	for	ADP
ejsice-6597	238	26	transparency	transparency	NOUN
ejsice-6597	238	27	and	and	CCONJ
ejsice-6597	238	28	accountability	accountability	NOUN
ejsice-6597	238	29	.	.	PUNCT
ejsice-6597	239	1	biancone	biancone	NOUN
ejsice-6597	239	2	,	,	PUNCT
ejsice-6597	239	3	p.p	p.p	PROPN
ejsice-6597	239	4	.	.	PROPN
ejsice-6597	239	5	,	,	PUNCT
ejsice-6597	239	6	secinaro	secinaro	NOUN
ejsice-6597	239	7	,	,	PUNCT
ejsice-6597	239	8	s.	s.	PROPN
ejsice-6597	239	9	,	,	PUNCT
ejsice-6597	239	10	brescia	brescia	PROPN
ejsice-6597	239	11	,	,	PUNCT
ejsice-6597	239	12	v.	v.	PROPN
ejsice-6597	239	13	,	,	PUNCT
ejsice-6597	239	14	calandra	calandra	PROPN
ejsice-6597	239	15	,	,	PUNCT
ejsice-6597	239	16	d.	d.	PROPN
ejsice-6597	239	17	(	(	PUNCT
ejsice-6597	239	18	2020	2020	NUM
ejsice-6597	239	19	)	)	PUNCT
ejsice-6597	239	20	.	.	PUNCT
ejsice-6597	240	1	employing	employ	VERB
ejsice-6597	240	2	value	value	NOUN
ejsice-6597	240	3	chain	chain	NOUN
ejsice-6597	240	4	theory	theory	NOUN
ejsice-6597	240	5	to	to	PART
ejsice-6597	240	6	address	address	VERB
ejsice-6597	240	7	covid-19	covid-19	PROPN
ejsice-6597	240	8	outbreak	outbreak	NOUN
ejsice-6597	240	9	in	in	ADP
ejsice-6597	240	10	tourism	tourism	NOUN
ejsice-6597	240	11	management	management	NOUN
ejsice-6597	240	12	:	:	PUNCT
ejsice-6597	240	13	a	a	DET
ejsice-6597	240	14	resilience	resilience	NOUN
ejsice-6597	240	15	and	and	CCONJ
ejsice-6597	240	16	stakeholder	stakeholder	NOUN
ejsice-6597	240	17	view	view	NOUN
ejsice-6597	240	18	.	.	PUNCT
ejsice-6597	241	1	international	international	ADJ
ejsice-6597	241	2	journal	journal	PROPN
ejsice-6597	241	3	of	of	ADP
ejsice-6597	241	4	business	business	NOUN
ejsice-6597	241	5	research	research	NOUN
ejsice-6597	241	6	management	management	NOUN
ejsice-6597	241	7	2020	2020	NUM
ejsice-6597	241	8	.	.	PUNCT
ejsice-6597	242	1	birnberg	birnberg	PROPN
ejsice-6597	242	2	,	,	PUNCT
ejsice-6597	242	3	j.	j.	PROPN
ejsice-6597	242	4	g.	g.	PROPN
ejsice-6597	242	5	(	(	PUNCT
ejsice-6597	242	6	2000	2000	NUM
ejsice-6597	242	7	)	)	PUNCT
ejsice-6597	242	8	.	.	PUNCT
ejsice-6597	243	1	the	the	DET
ejsice-6597	243	2	role	role	NOUN
ejsice-6597	243	3	of	of	ADP
ejsice-6597	243	4	behavioral	behavioral	ADJ
ejsice-6597	243	5	research	research	NOUN
ejsice-6597	243	6	in	in	ADP
ejsice-6597	243	7	management	management	NOUN
ejsice-6597	243	8	accounting	accounting	NOUN
ejsice-6597	243	9	education	education	NOUN
ejsice-6597	243	10	in	in	ADP
ejsice-6597	243	11	21st	21st	ADJ
ejsice-6597	243	12	century	century	NOUN
ejsice-6597	243	13	.	.	PUNCT
ejsice-6597	244	1	issues	issue	NOUN
ejsice-6597	244	2	in	in	ADP
ejsice-6597	244	3	accounting	accounting	NOUN
ejsice-6597	244	4	education	education	NOUN
ejsice-6597	244	5	.	.	PUNCT
ejsice-6597	245	1	vol	vol	NOUN
ejsice-6597	245	2	.	.	NOUN
ejsice-6597	245	3	15	15	NUM
ejsice-6597	245	4	issue	issue	NOUN
ejsice-6597	245	5	4	4	NUM
ejsice-6597	245	6	:	:	SYM
ejsice-6597	245	7	713	713	NUM
ejsice-6597	245	8	-	-	SYM
ejsice-6597	245	9	727	727	NUM
ejsice-6597	245	10	2000	2000	NUM
ejsice-6597	245	11	.	.	PUNCT
ejsice-6597	246	1	bocken	bocken	VERB
ejsice-6597	246	2	,	,	PUNCT
ejsice-6597	246	3	n.	n.	PROPN
ejsice-6597	246	4	p.	p.	NOUN
ejsice-6597	246	5	m.	m.	NOUN
ejsice-6597	246	6	,	,	PUNCT
ejsice-6597	246	7	short	short	ADJ
ejsice-6597	246	8	,	,	PUNCT
ejsice-6597	246	9	s.	s.	PROPN
ejsice-6597	246	10	w.	w.	PROPN
ejsice-6597	246	11	,	,	PUNCT
ejsice-6597	246	12	rana	rana	PROPN
ejsice-6597	246	13	,	,	PUNCT
ejsice-6597	246	14	p.	p.	PROPN
ejsice-6597	246	15	,	,	PUNCT
ejsice-6597	246	16	&	&	CCONJ
ejsice-6597	246	17	evans	evans	PROPN
ejsice-6597	246	18	,	,	PUNCT
ejsice-6597	246	19	s.	s.	PROPN
ejsice-6597	246	20	(	(	PUNCT
ejsice-6597	246	21	2014	2014	NUM
ejsice-6597	246	22	)	)	PUNCT
ejsice-6597	246	23	.	.	PUNCT
ejsice-6597	247	1	a	a	DET
ejsice-6597	247	2	literature	literature	NOUN
ejsice-6597	247	3	and	and	CCONJ
ejsice-6597	247	4	practice	practice	NOUN
ejsice-6597	247	5	review	review	NOUN
ejsice-6597	247	6	to	to	PART
ejsice-6597	247	7	develop	develop	VERB
ejsice-6597	247	8	sustainable	sustainable	ADJ
ejsice-6597	247	9	business	business	NOUN
ejsice-6597	247	10	model	model	NOUN
ejsice-6597	247	11	archetypes	archetype	NOUN
ejsice-6597	247	12	.	.	PUNCT
ejsice-6597	248	1	journal	journal	NOUN
ejsice-6597	248	2	of	of	ADP
ejsice-6597	248	3	cleaner	clean	ADJ
ejsice-6597	248	4	production	production	NOUN
ejsice-6597	248	5	,	,	PUNCT
ejsice-6597	248	6	65	65	NUM
ejsice-6597	248	7	,	,	PUNCT
ejsice-6597	248	8	42	42	NUM
ejsice-6597	248	9	-	-	SYM
ejsice-6597	248	10	56	56	NUM
ejsice-6597	248	11	2014	2014	NUM
ejsice-6597	248	12	.	.	PUNCT
ejsice-6597	249	1	brasini	brasini	PROPN
ejsice-6597	249	2	,	,	PUNCT
ejsice-6597	249	3	s.	s.	PROPN
ejsice-6597	249	4	(	(	PUNCT
ejsice-6597	249	5	2010	2010	NUM
ejsice-6597	249	6	)	)	PUNCT
ejsice-6597	249	7	.	.	PUNCT
ejsice-6597	250	1	marketing	marketing	NOUN
ejsice-6597	250	2	e	e	PROPN
ejsice-6597	250	3	pubblicità	pubblicità	PROPN
ejsice-6597	250	4	:	:	PUNCT
ejsice-6597	250	5	strumenti	strumenti	PROPN
ejsice-6597	250	6	e	e	PROPN
ejsice-6597	250	7	modelli	modelli	PROPN
ejsice-6597	250	8	di	di	PROPN
ejsice-6597	250	9	analisi	analisi	PROPN
ejsice-6597	250	10	statistica	statistica	PROPN
ejsice-6597	250	11	,	,	PUNCT
ejsice-6597	250	12	bologna	bologna	PROPN
ejsice-6597	250	13	:	:	PUNCT
ejsice-6597	250	14	il	il	PROPN
ejsice-6597	250	15	mulino	mulino	PROPN
ejsice-6597	250	16	2010	2010	NUM
ejsice-6597	250	17	.	.	PUNCT
ejsice-6597	251	1	bryman	bryman	PROPN
ejsice-6597	251	2	,	,	PUNCT
ejsice-6597	251	3	a.	a.	PROPN
ejsice-6597	251	4	,	,	PUNCT
ejsice-6597	251	5	&	&	CCONJ
ejsice-6597	251	6	bell	bell	PROPN
ejsice-6597	251	7	,	,	PUNCT
ejsice-6597	251	8	e.	e.	PROPN
ejsice-6597	251	9	(	(	PUNCT
ejsice-6597	251	10	2007	2007	NUM
ejsice-6597	251	11	)	)	PUNCT
ejsice-6597	251	12	.	.	PUNCT
ejsice-6597	252	1	business	business	NOUN
ejsice-6597	252	2	research	research	NOUN
ejsice-6597	252	3	methods	method	NOUN
ejsice-6597	252	4	,	,	PUNCT
ejsice-6597	252	5	oxford	oxford	PROPN
ejsice-6597	252	6	university	university	PROPN
ejsice-6597	252	7	press	press	NOUN
ejsice-6597	252	8	2007	2007	NUM
ejsice-6597	252	9	.	.	PUNCT
ejsice-6597	253	1	buckley	buckley	PROPN
ejsice-6597	253	2	,	,	PUNCT
ejsice-6597	253	3	r.	r.	PROPN
ejsice-6597	253	4	(	(	PUNCT
ejsice-6597	253	5	2012	2012	NUM
ejsice-6597	253	6	)	)	PUNCT
ejsice-6597	253	7	.	.	PUNCT
ejsice-6597	254	1	sustainable	sustainable	ADJ
ejsice-6597	254	2	tourism	tourism	NOUN
ejsice-6597	254	3	:	:	PUNCT
ejsice-6597	254	4	research	research	NOUN
ejsice-6597	254	5	and	and	CCONJ
ejsice-6597	254	6	reality	reality	NOUN
ejsice-6597	254	7	.	.	PUNCT
ejsice-6597	255	1	annals	annal	NOUN
ejsice-6597	255	2	of	of	ADP
ejsice-6597	255	3	tourism	tourism	NOUN
ejsice-6597	255	4	research	research	NOUN
ejsice-6597	255	5	,	,	PUNCT
ejsice-6597	255	6	39(2	39(2	NUM
ejsice-6597	255	7	)	)	PUNCT
ejsice-6597	255	8	,	,	PUNCT
ejsice-6597	255	9	528	528	NUM
ejsice-6597	255	10	-	-	SYM
ejsice-6597	255	11	546	546	NUM
ejsice-6597	255	12	2012	2012	NUM
ejsice-6597	255	13	.	.	PUNCT
ejsice-6597	256	1	byrd	byrd	PROPN
ejsice-6597	256	2	,	,	PUNCT
ejsice-6597	256	3	e.	e.	PROPN
ejsice-6597	256	4	t.	t.	PROPN
ejsice-6597	256	5	(	(	PUNCT
ejsice-6597	256	6	2007	2007	NUM
ejsice-6597	256	7	)	)	PUNCT
ejsice-6597	256	8	.	.	PUNCT
ejsice-6597	257	1	stakeholders	stakeholder	NOUN
ejsice-6597	257	2	in	in	ADP
ejsice-6597	257	3	sustainable	sustainable	ADJ
ejsice-6597	257	4	tourism	tourism	NOUN
ejsice-6597	257	5	development	development	NOUN
ejsice-6597	257	6	and	and	CCONJ
ejsice-6597	257	7	their	their	PRON
ejsice-6597	257	8	roles	role	NOUN
ejsice-6597	257	9	:	:	PUNCT
ejsice-6597	257	10	applying	apply	VERB
ejsice-6597	257	11	stakeholders	stakeholder	NOUN
ejsice-6597	257	12	theory	theory	NOUN
ejsice-6597	257	13	to	to	ADP
ejsice-6597	257	14	sustainable	sustainable	ADJ
ejsice-6597	257	15	tourism	tourism	NOUN
ejsice-6597	257	16	development	development	NOUN
ejsice-6597	257	17	.	.	PUNCT
ejsice-6597	258	1	tourism	tourism	NOUN
ejsice-6597	258	2	review	review	PROPN
ejsice-6597	258	3	,	,	PUNCT
ejsice-6597	258	4	62(2	62(2	NUM
ejsice-6597	258	5	)	)	PUNCT
ejsice-6597	258	6	,	,	PUNCT
ejsice-6597	258	7	6	6	NUM
ejsice-6597	258	8	-	-	SYM
ejsice-6597	258	9	13	13	NUM
ejsice-6597	258	10	2007	2007	NUM
ejsice-6597	258	11	.	.	PUNCT
ejsice-6597	259	1	castellani	castellani	PROPN
ejsice-6597	259	2	,	,	PUNCT
ejsice-6597	259	3	v.	v.	PROPN
ejsice-6597	259	4	&	&	CCONJ
ejsice-6597	259	5	sala	sala	PROPN
ejsice-6597	259	6	,	,	PUNCT
ejsice-6597	259	7	s.	s.	PROPN
ejsice-6597	259	8	(	(	PUNCT
ejsice-6597	259	9	2010	2010	NUM
ejsice-6597	259	10	)	)	PUNCT
ejsice-6597	259	11	.	.	PUNCT
ejsice-6597	260	1	sustainable	sustainable	ADJ
ejsice-6597	260	2	performance	performance	NOUN
ejsice-6597	260	3	index	index	NOUN
ejsice-6597	260	4	for	for	ADP
ejsice-6597	260	5	tourism	tourism	NOUN
ejsice-6597	260	6	policy	policy	NOUN
ejsice-6597	260	7	development	development	NOUN
ejsice-6597	260	8	.	.	PUNCT
ejsice-6597	261	1	tourism	tourism	NOUN
ejsice-6597	261	2	management	management	NOUN
ejsice-6597	261	3	,	,	PUNCT
ejsice-6597	261	4	31(6	31(6	NUM
ejsice-6597	261	5	)	)	PUNCT
ejsice-6597	261	6	,	,	PUNCT
ejsice-6597	261	7	871	871	NUM
ejsice-6597	261	8	-	-	SYM
ejsice-6597	261	9	880	880	NUM
ejsice-6597	261	10	2010	2010	NUM
ejsice-6597	261	11	.	.	PUNCT
ejsice-6597	262	1	chapman	chapman	PROPN
ejsice-6597	262	2	,	,	PUNCT
ejsice-6597	262	3	r.	r.	PROPN
ejsice-6597	262	4	j.	j.	PROPN
ejsice-6597	262	5	(	(	PUNCT
ejsice-6597	262	6	2006	2006	NUM
ejsice-6597	262	7	)	)	PUNCT
ejsice-6597	262	8	.	.	PUNCT
ejsice-6597	263	1	simple	simple	ADJ
ejsice-6597	263	2	tools	tool	NOUN
ejsice-6597	263	3	and	and	CCONJ
ejsice-6597	263	4	techniques	technique	NOUN
ejsice-6597	263	5	for	for	ADP
ejsice-6597	263	6	enterprise	enterprise	NOUN
ejsice-6597	263	7	risk	risk	NOUN
ejsice-6597	263	8	management	management	NOUN
ejsice-6597	263	9	.	.	PUNCT
ejsice-6597	264	1	john	john	PROPN
ejsice-6597	264	2	wiley	wiley	PROPN
ejsice-6597	264	3	&	&	CCONJ
ejsice-6597	264	4	sons	sons	PROPN
ejsice-6597	264	5	ltd	ltd	PROPN
ejsice-6597	264	6	:	:	PUNCT
ejsice-6597	264	7	chichester	chichester	PROPN
ejsice-6597	264	8	(	(	PUNCT
ejsice-6597	264	9	uk	uk	PROPN
ejsice-6597	264	10	)	)	PUNCT
ejsice-6597	264	11	2006	2006	NUM
ejsice-6597	264	12	.	.	PUNCT
ejsice-6597	265	1	chenhal	chenhal	PROPN
ejsice-6597	265	2	,	,	PUNCT
ejsice-6597	265	3	r.	r.	PROPN
ejsice-6597	265	4	h.	h.	PROPN
ejsice-6597	265	5	,	,	PUNCT
ejsice-6597	265	6	morris	morris	PROPN
ejsice-6597	265	7	,	,	PUNCT
ejsice-6597	265	8	d.	d.	PROPN
ejsice-6597	265	9	(	(	PUNCT
ejsice-6597	265	10	1985	1985	NUM
ejsice-6597	265	11	)	)	PUNCT
ejsice-6597	265	12	.	.	PUNCT
ejsice-6597	266	1	the	the	DET
ejsice-6597	266	2	impact	impact	NOUN
ejsice-6597	266	3	of	of	ADP
ejsice-6597	266	4	structure	structure	NOUN
ejsice-6597	266	5	,	,	PUNCT
ejsice-6597	266	6	environment	environment	NOUN
ejsice-6597	266	7	and	and	CCONJ
ejsice-6597	266	8	interdependence	interdependence	NOUN
ejsice-6597	266	9	on	on	ADP
ejsice-6597	266	10	the	the	DET
ejsice-6597	266	11	perceived	perceive	VERB
ejsice-6597	266	12	usefulness	usefulness	NOUN
ejsice-6597	266	13	of	of	ADP
ejsice-6597	266	14	management	management	NOUN
ejsice-6597	266	15	accounting	accounting	NOUN
ejsice-6597	266	16	systems	system	NOUN
ejsice-6597	266	17	,	,	PUNCT
ejsice-6597	266	18	the	the	DET
ejsice-6597	266	19	impact	impact	NOUN
ejsice-6597	266	20	of	of	ADP
ejsice-6597	266	21	structure	structure	NOUN
ejsice-6597	266	22	,	,	PUNCT
ejsice-6597	266	23	environment	environment	NOUN
ejsice-6597	266	24	and	and	CCONJ
ejsice-6597	266	25	interdependence	interdependence	NOUN
ejsice-6597	266	26	on	on	ADP
ejsice-6597	266	27	the	the	DET
ejsice-6597	266	28	perceived	perceive	VERB
ejsice-6597	266	29	usefulness	usefulness	NOUN
ejsice-6597	266	30	of	of	ADP
ejsice-6597	266	31	management	management	NOUN
ejsice-6597	266	32	accounting	accounting	NOUN
ejsice-6597	266	33	systems	system	NOUN
ejsice-6597	266	34	.	.	PUNCT
ejsice-6597	267	1	the	the	DET
ejsice-6597	267	2	accounting	accounting	NOUN
ejsice-6597	267	3	review	review	NOUN
ejsice-6597	267	4	.	.	PUNCT
ejsice-6597	268	1	vol	vol	NOUN
ejsice-6597	268	2	i	i	PRON
ejsice-6597	268	3	issue	issue	VERB
ejsice-6597	268	4	1	1	NUM
ejsice-6597	268	5	,	,	PUNCT
ejsice-6597	268	6	pp	pp	ADJ
ejsice-6597	268	7	.	.	PUNCT
ejsice-6597	269	1	16	16	NUM
ejsice-6597	269	2	-	-	SYM
ejsice-6597	269	3	35	35	NUM
ejsice-6597	269	4	1985	1985	NUM
ejsice-6597	269	5	.	.	PUNCT
ejsice-6597	270	1	clarke	clarke	PROPN
ejsice-6597	270	2	,	,	PUNCT
ejsice-6597	270	3	j.	j.	PROPN
ejsice-6597	270	4	(	(	PUNCT
ejsice-6597	270	5	1997	1997	NUM
ejsice-6597	270	6	)	)	PUNCT
ejsice-6597	270	7	.	.	PUNCT
ejsice-6597	271	1	a	a	DET
ejsice-6597	271	2	framework	framework	NOUN
ejsice-6597	271	3	of	of	ADP
ejsice-6597	271	4	approaches	approach	NOUN
ejsice-6597	271	5	to	to	ADP
ejsice-6597	271	6	sustainable	sustainable	ADJ
ejsice-6597	271	7	tourism	tourism	NOUN
ejsice-6597	271	8	.	.	PUNCT
ejsice-6597	272	1	journal	journal	NOUN
ejsice-6597	272	2	of	of	ADP
ejsice-6597	272	3	sustainable	sustainable	ADJ
ejsice-6597	272	4	tourism	tourism	NOUN
ejsice-6597	272	5	,	,	PUNCT
ejsice-6597	272	6	5(3	5(3	NUM
ejsice-6597	272	7	)	)	PUNCT
ejsice-6597	272	8	,	,	PUNCT
ejsice-6597	272	9	224	224	NUM
ejsice-6597	272	10	-	-	SYM
ejsice-6597	272	11	233	233	NUM
ejsice-6597	272	12	1997	1997	NUM
ejsice-6597	272	13	.	.	PUNCT
ejsice-6597	273	1	cook	cook	VERB
ejsice-6597	273	2	,	,	PUNCT
ejsice-6597	273	3	t.	t.	PROPN
ejsice-6597	273	4	d.	d.	PROPN
ejsice-6597	273	5	&	&	CCONJ
ejsice-6597	273	6	reichardt	reichardt	PROPN
ejsice-6597	273	7	,	,	PUNCT
ejsice-6597	273	8	c.	c.	PROPN
ejsice-6597	273	9	s.	s.	PROPN
ejsice-6597	273	10	(	(	PUNCT
ejsice-6597	273	11	1979	1979	NUM
ejsice-6597	273	12	)	)	PUNCT
ejsice-6597	273	13	.	.	PUNCT
ejsice-6597	274	1	qualitative	qualitative	ADJ
ejsice-6597	274	2	and	and	CCONJ
ejsice-6597	274	3	quantitative	quantitative	ADJ
ejsice-6597	274	4	methods	method	NOUN
ejsice-6597	274	5	in	in	ADP
ejsice-6597	274	6	evaluation	evaluation	NOUN
ejsice-6597	274	7	research	research	NOUN
ejsice-6597	274	8	(	(	PUNCT
ejsice-6597	274	9	vol	vol	NOUN
ejsice-6597	274	10	.	.	NOUN
ejsice-6597	274	11	1	1	NUM
ejsice-6597	274	12	)	)	PUNCT
ejsice-6597	274	13	,	,	PUNCT
ejsice-6597	274	14	sage	sage	NOUN
ejsice-6597	274	15	publications	publication	NOUN
ejsice-6597	274	16	1979	1979	NUM
ejsice-6597	274	17	.	.	PUNCT
ejsice-6597	275	1	corbetta	corbetta	NOUN
ejsice-6597	275	2	,	,	PUNCT
ejsice-6597	275	3	p.	p.	NOUN
ejsice-6597	275	4	(	(	PUNCT
ejsice-6597	275	5	2003	2003	NUM
ejsice-6597	275	6	)	)	PUNCT
ejsice-6597	275	7	.	.	PUNCT
ejsice-6597	276	1	la	la	PROPN
ejsice-6597	276	2	ricerca	ricerca	PROPN
ejsice-6597	276	3	sociale	sociale	PROPN
ejsice-6597	276	4	:	:	PUNCT
ejsice-6597	276	5	metodologia	metodologia	PROPN
ejsice-6597	276	6	e	e	PROPN
ejsice-6597	276	7	tecniche	tecniche	PROPN
ejsice-6597	276	8	.	.	PROPN
ejsice-6597	276	9	le	le	PROPN
ejsice-6597	276	10	tecniche	tecniche	PROPN
ejsice-6597	276	11	qualitative	qualitative	PROPN
ejsice-6597	276	12	(	(	PUNCT
ejsice-6597	276	13	vol	vol	NOUN
ejsice-6597	276	14	.	.	PUNCT
ejsice-6597	276	15	ii	ii	PROPN
ejsice-6597	276	16	)	)	PUNCT
ejsice-6597	276	17	,	,	PUNCT
ejsice-6597	276	18	bologna	bologna	NOUN
ejsice-6597	276	19	:	:	PUNCT
ejsice-6597	276	20	il	il	PROPN
ejsice-6597	276	21	mulino	mulino	PROPN
ejsice-6597	276	22	2003	2003	NUM
ejsice-6597	276	23	.	.	PUNCT
ejsice-6597	277	1	corvo	corvo	PROPN
ejsice-6597	277	2	,	,	PUNCT
ejsice-6597	277	3	l.	l.	PROPN
ejsice-6597	277	4	,	,	PUNCT
ejsice-6597	277	5	pastore	pastore	PROPN
ejsice-6597	277	6	,	,	PUNCT
ejsice-6597	277	7	l.	l.	PROPN
ejsice-6597	277	8	,	,	PUNCT
ejsice-6597	277	9	manti	manti	PROPN
ejsice-6597	277	10	,	,	PUNCT
ejsice-6597	277	11	a.	a.	PROPN
ejsice-6597	277	12	,	,	PUNCT
ejsice-6597	277	13	&	&	CCONJ
ejsice-6597	277	14	iannaci	iannaci	PROPN
ejsice-6597	277	15	,	,	PUNCT
ejsice-6597	277	16	d.	d.	PROPN
ejsice-6597	277	17	(	(	PUNCT
ejsice-6597	277	18	2021	2021	NUM
ejsice-6597	277	19	)	)	PUNCT
ejsice-6597	277	20	.	.	PUNCT
ejsice-6597	278	1	mapping	map	VERB
ejsice-6597	278	2	social	social	ADJ
ejsice-6597	278	3	impact	impact	NOUN
ejsice-6597	278	4	assessment	assessment	NOUN
ejsice-6597	278	5	models	model	NOUN
ejsice-6597	278	6	:	:	PUNCT
ejsice-6597	278	7	a	a	DET
ejsice-6597	278	8	literature	literature	NOUN
ejsice-6597	278	9	overview	overview	NOUN
ejsice-6597	278	10	for	for	ADP
ejsice-6597	278	11	a	a	DET
ejsice-6597	278	12	future	future	ADJ
ejsice-6597	278	13	research	research	NOUN
ejsice-6597	278	14	agenda	agenda	NOUN
ejsice-6597	278	15	.	.	PUNCT
ejsice-6597	279	1	sustainability	sustainability	NOUN
ejsice-6597	279	2	2021	2021	NUM
ejsice-6597	279	3	,	,	PUNCT
ejsice-6597	279	4	13	13	NUM
ejsice-6597	279	5	,	,	PUNCT
ejsice-6597	279	6	4750	4750	NUM
ejsice-6597	279	7	.	.	PUNCT
ejsice-6597	280	1	coyne	coyne	PROPN
ejsice-6597	280	2	,	,	PUNCT
ejsice-6597	280	3	i.t	i.t	PROPN
ejsice-6597	280	4	.	.	PUNCT
ejsice-6597	280	5	(	(	PUNCT
ejsice-6597	280	6	1997	1997	NUM
ejsice-6597	280	7	)	)	PUNCT
ejsice-6597	280	8	.	.	PUNCT
ejsice-6597	281	1	sampling	sample	VERB
ejsice-6597	281	2	in	in	ADP
ejsice-6597	281	3	qualitative	qualitative	ADJ
ejsice-6597	281	4	research	research	NOUN
ejsice-6597	281	5	.	.	PUNCT
ejsice-6597	282	1	purposeful	purposeful	ADJ
ejsice-6597	282	2	and	and	CCONJ
ejsice-6597	282	3	theoretical	theoretical	ADJ
ejsice-6597	282	4	sampling	sampling	NOUN
ejsice-6597	282	5	;	;	PUNCT
ejsice-6597	282	6	merging	merge	VERB
ejsice-6597	282	7	or	or	CCONJ
ejsice-6597	282	8	clear	clear	ADJ
ejsice-6597	282	9	boundaries	boundary	NOUN
ejsice-6597	282	10	?	?	PUNCT
ejsice-6597	283	1	journal	journal	NOUN
ejsice-6597	283	2	of	of	ADP
ejsice-6597	283	3	advanced	advanced	ADJ
ejsice-6597	283	4	nursing	nursing	NOUN
ejsice-6597	283	5	,	,	PUNCT
ejsice-6597	283	6	26(3	26(3	NUM
ejsice-6597	283	7	)	)	PUNCT
ejsice-6597	283	8	,	,	PUNCT
ejsice-6597	283	9	623	623	NUM
ejsice-6597	283	10	-	-	SYM
ejsice-6597	283	11	630	630	NUM
ejsice-6597	283	12	1997	1997	NUM
ejsice-6597	283	13	.	.	PUNCT
ejsice-6597	284	1	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	284	2	european	european	PROPN
ejsice-6597	284	3	journal	journal	PROPN
ejsice-6597	284	4	of	of	ADP
ejsice-6597	284	5	social	social	ADJ
ejsice-6597	284	6	impact	impact	NOUN
ejsice-6597	284	7	and	and	CCONJ
ejsice-6597	284	8	circular	circular	ADJ
ejsice-6597	284	9	economy	economy	NOUN
ejsice-6597	284	10	issn	issn	NOUN
ejsice-6597	284	11	:	:	PUNCT
ejsice-6597	284	12	2704	2704	NUM
ejsice-6597	284	13	-	-	SYM
ejsice-6597	284	14	9906	9906	NUM
ejsice-6597	284	15	doi	doi	NOUN
ejsice-6597	284	16	:	:	PUNCT
ejsice-6597	284	17	10.13135/2704	10.13135/2704	NUM
ejsice-6597	284	18	-	-	SYM
ejsice-6597	284	19	9906/6597	9906/6597	NUM
ejsice-6597	284	20	published	publish	VERB
ejsice-6597	284	21	by	by	ADP
ejsice-6597	284	22	university	university	PROPN
ejsice-6597	284	23	of	of	ADP
ejsice-6597	284	24	turin	turin	PROPN
ejsice-6597	284	25	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	284	26	ejsice	ejsice	PROPN
ejsice-6597	284	27	content	content	NOUN
ejsice-6597	284	28	is	be	AUX
ejsice-6597	284	29	licensed	license	VERB
ejsice-6597	284	30	under	under	ADP
ejsice-6597	284	31	a	a	DET
ejsice-6597	284	32	creative	creative	ADJ
ejsice-6597	284	33	commons	common	NOUN
ejsice-6597	284	34	attribution	attribution	NOUN
ejsice-6597	284	35	4.0	4.0	NUM
ejsice-6597	284	36	international	international	ADJ
ejsice-6597	284	37	license	license	NOUN
ejsice-6597	284	38	41	41	NUM
ejsice-6597	284	39	creswell	creswell	PROPN
ejsice-6597	284	40	,	,	PUNCT
ejsice-6597	284	41	j.	j.	PROPN
ejsice-6597	284	42	w.	w.	PROPN
ejsice-6597	284	43	(	(	PUNCT
ejsice-6597	284	44	2013	2013	NUM
ejsice-6597	284	45	)	)	PUNCT
ejsice-6597	284	46	.	.	PUNCT
ejsice-6597	285	1	research	research	NOUN
ejsice-6597	285	2	design	design	PROPN
ejsice-6597	285	3	:	:	PUNCT
ejsice-6597	285	4	qualitative	qualitative	NOUN
ejsice-6597	285	5	,	,	PUNCT
ejsice-6597	285	6	quantitative	quantitative	ADJ
ejsice-6597	285	7	and	and	CCONJ
ejsice-6597	285	8	mixed	mixed	ADJ
ejsice-6597	285	9	methods	method	NOUN
ejsice-6597	285	10	approachers	approacher	NOUN
ejsice-6597	285	11	,	,	PUNCT
ejsice-6597	285	12	sage	sage	NOUN
ejsice-6597	285	13	publications	publication	NOUN
ejsice-6597	285	14	2013	2013	NUM
ejsice-6597	285	15	.	.	PUNCT
ejsice-6597	286	1	currie	currie	PROPN
ejsice-6597	286	2	,	,	PUNCT
ejsice-6597	286	3	r.	r.	PROPN
ejsice-6597	286	4	r.	r.	PROPN
ejsice-6597	286	5	,	,	PUNCT
ejsice-6597	286	6	seaton	seaton	PROPN
ejsice-6597	286	7	,	,	PUNCT
ejsice-6597	286	8	s.	s.	PROPN
ejsice-6597	286	9	&	&	CCONJ
ejsice-6597	286	10	wesley	wesley	PROPN
ejsice-6597	286	11	,	,	PUNCT
ejsice-6597	286	12	f.	f.	PROPN
ejsice-6597	286	13	(	(	PUNCT
ejsice-6597	286	14	2009	2009	NUM
ejsice-6597	286	15	)	)	PUNCT
ejsice-6597	286	16	.	.	PUNCT
ejsice-6597	287	1	determining	determine	VERB
ejsice-6597	287	2	stakeholders	stakeholder	NOUN
ejsice-6597	287	3	for	for	ADP
ejsice-6597	287	4	feasibility	feasibility	NOUN
ejsice-6597	287	5	analysis	analysis	NOUN
ejsice-6597	287	6	.	.	PUNCT
ejsice-6597	288	1	annals	annal	NOUN
ejsice-6597	288	2	of	of	ADP
ejsice-6597	288	3	tourism	tourism	NOUN
ejsice-6597	288	4	research	research	NOUN
ejsice-6597	288	5	,	,	PUNCT
ejsice-6597	288	6	36(1	36(1	NUM
ejsice-6597	288	7	)	)	PUNCT
ejsice-6597	288	8	,	,	PUNCT
ejsice-6597	288	9	41	41	NUM
ejsice-6597	288	10	-	-	SYM
ejsice-6597	288	11	63	63	NUM
ejsice-6597	288	12	2009	2009	NUM
ejsice-6597	288	13	.	.	PUNCT
ejsice-6597	289	1	denichilo	denichilo	PROPN
ejsice-6597	289	2	,	,	PUNCT
ejsice-6597	289	3	s.	s.	PROPN
ejsice-6597	289	4	(	(	PUNCT
ejsice-6597	289	5	2020a	2020a	NUM
ejsice-6597	289	6	)	)	PUNCT
ejsice-6597	289	7	.	.	PUNCT
ejsice-6597	290	1	public	public	ADJ
ejsice-6597	290	2	choice	choice	NOUN
ejsice-6597	290	3	in	in	ADP
ejsice-6597	290	4	european	european	PROPN
ejsice-6597	290	5	affairs	affair	NOUN
ejsice-6597	290	6	:	:	PUNCT
ejsice-6597	290	7	measuring	measure	VERB
ejsice-6597	290	8	election	election	NOUN
ejsice-6597	290	9	model	model	NOUN
ejsice-6597	290	10	.	.	PUNCT
ejsice-6597	291	1	european	european	PROPN
ejsice-6597	291	2	journal	journal	PROPN
ejsice-6597	291	3	of	of	ADP
ejsice-6597	291	4	social	social	ADJ
ejsice-6597	291	5	impact	impact	NOUN
ejsice-6597	291	6	and	and	CCONJ
ejsice-6597	291	7	circular	circular	ADJ
ejsice-6597	291	8	economy	economy	NOUN
ejsice-6597	291	9	pp	pp	ADP
ejsice-6597	291	10	19	19	NUM
ejsice-6597	291	11	-	-	SYM
ejsice-6597	291	12	37	37	NUM
ejsice-6597	291	13	.	.	PUNCT
ejsice-6597	292	1	published	publish	VERB
ejsice-6597	292	2	by	by	ADP
ejsice-6597	292	3	university	university	PROPN
ejsice-6597	292	4	of	of	ADP
ejsice-6597	292	5	turin	turin	PROPN
ejsice-6597	292	6	2020	2020	NUM
ejsice-6597	292	7	.	.	PUNCT
ejsice-6597	293	1	denichilo	denichilo	PROPN
ejsice-6597	293	2	,	,	PUNCT
ejsice-6597	293	3	s.	s.	PROPN
ejsice-6597	293	4	(	(	PUNCT
ejsice-6597	293	5	2020b	2020b	NUM
ejsice-6597	293	6	)	)	PUNCT
ejsice-6597	293	7	.	.	PUNCT
ejsice-6597	294	1	shadow	shadow	PROPN
ejsice-6597	294	2	bank	bank	NOUN
ejsice-6597	294	3	system	system	NOUN
ejsice-6597	294	4	in	in	ADP
ejsice-6597	294	5	european	european	ADJ
ejsice-6597	294	6	affairs	affair	NOUN
ejsice-6597	294	7	:	:	PUNCT
ejsice-6597	294	8	measuring	measure	VERB
ejsice-6597	294	9	capability	capability	NOUN
ejsice-6597	294	10	.	.	PUNCT
ejsice-6597	295	1	presentation	presentation	NOUN
ejsice-6597	295	2	discussed	discuss	VERB
ejsice-6597	295	3	paper	paper	NOUN
ejsice-6597	295	4	at	at	ADP
ejsice-6597	295	5	european	european	PROPN
ejsice-6597	295	6	association	association	PROPN
ejsice-6597	295	7	for	for	ADP
ejsice-6597	295	8	banking	banking	NOUN
ejsice-6597	295	9	and	and	CCONJ
ejsice-6597	295	10	financial	financial	ADJ
ejsice-6597	295	11	law	law	NOUN
ejsice-6597	295	12	.	.	PUNCT
ejsice-6597	296	1	thematic	thematic	ADJ
ejsice-6597	296	2	purposed	purpose	VERB
ejsice-6597	296	3	by	by	ADP
ejsice-6597	296	4	bankitalia	bankitalia	ADJ
ejsice-6597	296	5	eurosistema	eurosistema	NOUN
ejsice-6597	296	6	“	"	PUNCT
ejsice-6597	296	7	what	what	PRON
ejsice-6597	296	8	to	to	PART
ejsice-6597	296	9	regulate	regulate	VERB
ejsice-6597	296	10	?	?	PUNCT
ejsice-6597	297	1	how	how	SCONJ
ejsice-6597	297	2	to	to	PART
ejsice-6597	297	3	regulate	regulate	VERB
ejsice-6597	297	4	?	?	PUNCT
ejsice-6597	298	1	who	who	PRON
ejsice-6597	298	2	should	should	AUX
ejsice-6597	298	3	regulate	regulate	VERB
ejsice-6597	298	4	?	?	PUNCT
ejsice-6597	298	5	”	"	PUNCT
ejsice-6597	298	6	november	november	PROPN
ejsice-6597	298	7	2020	2020	NUM
ejsice-6597	299	1	milan	milan	PROPN
ejsice-6597	299	2	.	.	PUNCT
ejsice-6597	299	3	denichilo	denichilo	PROPN
ejsice-6597	299	4	s.	s.	PROPN
ejsice-6597	299	5	(	(	PUNCT
ejsice-6597	299	6	2020c	2020c	NUM
ejsice-6597	299	7	)	)	PUNCT
ejsice-6597	299	8	,	,	PUNCT
ejsice-6597	299	9	how	how	SCONJ
ejsice-6597	299	10	do	do	AUX
ejsice-6597	299	11	earnings	earning	NOUN
ejsice-6597	299	12	management	management	NOUN
ejsice-6597	299	13	practices	practice	NOUN
ejsice-6597	299	14	distract	distract	VERB
ejsice-6597	299	15	international	international	ADJ
ejsice-6597	299	16	environmental	environmental	ADJ
ejsice-6597	299	17	funds	fund	NOUN
ejsice-6597	299	18	?	?	PUNCT
ejsice-6597	300	1	empirical	empirical	ADJ
ejsice-6597	300	2	evidence	evidence	NOUN
ejsice-6597	300	3	of	of	ADP
ejsice-6597	300	4	european	european	PROPN
ejsice-6597	300	5	development	development	NOUN
ejsice-6597	300	6	funds	fund	NOUN
ejsice-6597	300	7	in	in	ADP
ejsice-6597	300	8	italy	italy	PROPN
ejsice-6597	300	9	.	.	PUNCT
ejsice-6597	301	1	geoprogress	geoprogress	PROPN
ejsice-6597	301	2	journal	journal	PROPN
ejsice-6597	301	3	vol.7	vol.7	PROPN
ejsice-6597	301	4	,	,	PUNCT
ejsice-6597	301	5	i.	i.	NOUN
ejsice-6597	301	6	1	1	NUM
ejsice-6597	301	7	,	,	PUNCT
ejsice-6597	301	8	2020	2020	NUM
ejsice-6597	301	9	.	.	PUNCT
ejsice-6597	302	1	pag	pag	PROPN
ejsice-6597	302	2	.	.	PROPN
ejsice-6597	303	1	87	87	NUM
ejsice-6597	303	2	-	-	SYM
ejsice-6597	303	3	101	101	NUM
ejsice-6597	303	4	.	.	PUNCT
ejsice-6597	303	5	denichilo	denichilo	PROPN
ejsice-6597	303	6	s.	s.	PROPN
ejsice-6597	303	7	(	(	PUNCT
ejsice-6597	303	8	2021a	2021a	NUM
ejsice-6597	303	9	)	)	PUNCT
ejsice-6597	303	10	,	,	PUNCT
ejsice-6597	303	11	management	management	NOUN
ejsice-6597	303	12	accounting	accounting	NOUN
ejsice-6597	303	13	in	in	ADP
ejsice-6597	303	14	european	european	ADJ
ejsice-6597	303	15	finance	finance	NOUN
ejsice-6597	303	16	for	for	ADP
ejsice-6597	303	17	smart	smart	ADJ
ejsice-6597	303	18	tourism	tourism	NOUN
ejsice-6597	303	19	and	and	CCONJ
ejsice-6597	303	20	sustainable	sustainable	ADJ
ejsice-6597	303	21	destination	destination	NOUN
ejsice-6597	303	22	:	:	PUNCT
ejsice-6597	303	23	how	how	SCONJ
ejsice-6597	303	24	organizations	organization	NOUN
ejsice-6597	303	25	deficiency	deficiency	NOUN
ejsice-6597	303	26	?	?	PUNCT
ejsice-6597	304	1	pp	pp	ADP
ejsice-6597	304	2	45	45	NUM
ejsice-6597	304	3	-	-	SYM
ejsice-6597	304	4	74	74	NUM
ejsice-6597	304	5	.	.	PUNCT
ejsice-6597	305	1	published	publish	VERB
ejsice-6597	305	2	by	by	ADP
ejsice-6597	305	3	university	university	PROPN
ejsice-6597	305	4	of	of	ADP
ejsice-6597	305	5	turin	turin	PROPN
ejsice-6597	305	6	.	.	PUNCT
ejsice-6597	306	1	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	306	2	.	.	PROPN
ejsice-6597	306	3	denichilo	denichilo	PROPN
ejsice-6597	306	4	s.	s.	PROPN
ejsice-6597	306	5	(	(	PUNCT
ejsice-6597	306	6	2021b	2021b	NUM
ejsice-6597	306	7	)	)	PUNCT
ejsice-6597	306	8	,	,	PUNCT
ejsice-6597	306	9	management	management	NOUN
ejsice-6597	306	10	accounting	accounting	NOUN
ejsice-6597	306	11	in	in	ADP
ejsice-6597	306	12	european	european	PROPN
ejsice-6597	306	13	affairs	affair	NOUN
ejsice-6597	306	14	:	:	PUNCT
ejsice-6597	306	15	a	a	DET
ejsice-6597	306	16	memorandum	memorandum	NOUN
ejsice-6597	306	17	methodology	methodology	NOUN
ejsice-6597	306	18	for	for	ADP
ejsice-6597	306	19	formalize	formalize	VERB
ejsice-6597	306	20	audit	audit	NOUN
ejsice-6597	306	21	evidence	evidence	NOUN
ejsice-6597	306	22	.	.	PUNCT
ejsice-6597	307	1	corporate	corporate	ADJ
ejsice-6597	307	2	governance	governance	NOUN
ejsice-6597	307	3	and	and	CCONJ
ejsice-6597	307	4	research	research	PROPN
ejsice-6597	307	5	&	&	CCONJ
ejsice-6597	307	6	development	development	PROPN
ejsice-6597	307	7	studies	studies	PROPN
ejsice-6597	307	8	1/2021	1/2021	NUM
ejsice-6597	307	9	.	.	PUNCT
ejsice-6597	307	10	doi	doi	NOUN
ejsice-6597	307	11	:	:	PUNCT
ejsice-6597	307	12	http://dx.doi.org/10.3280/cgrds1-2021oa10445	http://dx.doi.org/10.3280/cgrds1-2021oa10445	NOUN
ejsice-6597	307	13	.	.	PUNCT
ejsice-6597	308	1	eckles	eckles	PROPN
ejsice-6597	308	2	,	,	PUNCT
ejsice-6597	308	3	d.	d.	PROPN
ejsice-6597	308	4	l.	l.	PROPN
ejsice-6597	308	5	,	,	PUNCT
ejsice-6597	308	6	hoyt	hoyt	PROPN
ejsice-6597	308	7	,	,	PUNCT
ejsice-6597	308	8	r.	r.	PROPN
ejsice-6597	308	9	e.	e.	PROPN
ejsice-6597	308	10	,	,	PUNCT
ejsice-6597	308	11	miller	miller	PROPN
ejsice-6597	308	12	,	,	PUNCT
ejsice-6597	308	13	s.	s.	PROPN
ejsice-6597	308	14	m.	m.	PROPN
ejsice-6597	308	15	(	(	PUNCT
ejsice-6597	308	16	2014	2014	NUM
ejsice-6597	308	17	)	)	PUNCT
ejsice-6597	308	18	.	.	PUNCT
ejsice-6597	309	1	the	the	DET
ejsice-6597	309	2	impact	impact	NOUN
ejsice-6597	309	3	of	of	ADP
ejsice-6597	309	4	enterprise	enterprise	NOUN
ejsice-6597	309	5	risk	risk	NOUN
ejsice-6597	309	6	management	management	NOUN
ejsice-6597	309	7	on	on	ADP
ejsice-6597	309	8	the	the	DET
ejsice-6597	309	9	marginal	marginal	ADJ
ejsice-6597	309	10	cost	cost	NOUN
ejsice-6597	309	11	of	of	ADP
ejsice-6597	309	12	reducing	reduce	VERB
ejsice-6597	309	13	risk	risk	NOUN
ejsice-6597	309	14	:	:	PUNCT
ejsice-6597	309	15	evidence	evidence	NOUN
ejsice-6597	309	16	from	from	ADP
ejsice-6597	309	17	the	the	DET
ejsice-6597	309	18	insurance	insurance	NOUN
ejsice-6597	309	19	in	in	ADP
ejsice-6597	309	20	industry	industry	NOUN
ejsice-6597	309	21	.	.	PUNCT
ejsice-6597	310	1	journal	journal	PROPN
ejsice-6597	310	2	of	of	ADP
ejsice-6597	310	3	banking	banking	NOUN
ejsice-6597	310	4	and	and	CCONJ
ejsice-6597	310	5	finance	finance	NOUN
ejsice-6597	310	6	.	.	PUNCT
ejsice-6597	311	1	vol	vol	NOUN
ejsice-6597	311	2	.	.	PUNCT
ejsice-6597	312	1	43	43	NUM
ejsice-6597	312	2	issue	issue	NOUN
ejsice-6597	312	3	1	1	NUM
ejsice-6597	312	4	,	,	PUNCT
ejsice-6597	312	5	pp	pp	ADJ
ejsice-6597	312	6	.	.	PUNCT
ejsice-6597	313	1	247	247	NUM
ejsice-6597	313	2	-	-	SYM
ejsice-6597	313	3	261	261	NUM
ejsice-6597	313	4	2014	2014	NUM
ejsice-6597	313	5	.	.	PUNCT
ejsice-6597	314	1	fischer	fischer	PROPN
ejsice-6597	314	2	j.	j.	PROPN
ejsice-6597	314	3	(	(	PUNCT
ejsice-6597	314	4	1995	1995	NUM
ejsice-6597	314	5	)	)	PUNCT
ejsice-6597	314	6	.	.	PUNCT
ejsice-6597	315	1	contingency	contingency	NOUN
ejsice-6597	315	2	-	-	PUNCT
ejsice-6597	315	3	based	base	VERB
ejsice-6597	315	4	research	research	NOUN
ejsice-6597	315	5	on	on	ADP
ejsice-6597	315	6	management	management	NOUN
ejsice-6597	315	7	control	control	NOUN
ejsice-6597	315	8	systems	system	NOUN
ejsice-6597	315	9	:	:	PUNCT
ejsice-6597	315	10	categorization	categorization	NOUN
ejsice-6597	315	11	by	by	ADP
ejsice-6597	315	12	level	level	NOUN
ejsice-6597	315	13	of	of	ADP
ejsice-6597	315	14	complexity	complexity	NOUN
ejsice-6597	315	15	.	.	PUNCT
ejsice-6597	316	1	journal	journal	NOUN
ejsice-6597	316	2	of	of	ADP
ejsice-6597	316	3	accounting	accounting	NOUN
ejsice-6597	316	4	literature	literature	PROPN
ejsice-6597	316	5	.	.	PUNCT
ejsice-6597	317	1	vol	vol	NOUN
ejsice-6597	317	2	.	.	PUNCT
ejsice-6597	318	1	14	14	NUM
ejsice-6597	318	2	issue	issue	NOUN
ejsice-6597	318	3	1	1	NUM
ejsice-6597	318	4	,	,	PUNCT
ejsice-6597	318	5	pp	pp	ADJ
ejsice-6597	318	6	.	.	PUNCT
ejsice-6597	319	1	24	24	NUM
ejsice-6597	319	2	-	-	SYM
ejsice-6597	319	3	53	53	NUM
ejsice-6597	319	4	1995	1995	NUM
ejsice-6597	319	5	.	.	PUNCT
ejsice-6597	320	1	freeman	freeman	PROPN
ejsice-6597	320	2	,	,	PUNCT
ejsice-6597	320	3	r.	r.	PROPN
ejsice-6597	320	4	e.	e.	PROPN
ejsice-6597	320	5	(	(	PUNCT
ejsice-6597	320	6	2001	2001	NUM
ejsice-6597	320	7	)	)	PUNCT
ejsice-6597	320	8	.	.	PUNCT
ejsice-6597	321	1	a	a	DET
ejsice-6597	321	2	stakeholder	stakeholder	NOUN
ejsice-6597	321	3	theory	theory	NOUN
ejsice-6597	321	4	of	of	ADP
ejsice-6597	321	5	the	the	DET
ejsice-6597	321	6	modern	modern	ADJ
ejsice-6597	321	7	corporation	corporation	NOUN
ejsice-6597	321	8	.	.	PUNCT
ejsice-6597	322	1	perspectives	perspective	NOUN
ejsice-6597	322	2	in	in	ADP
ejsice-6597	322	3	business	business	NOUN
ejsice-6597	322	4	ethics	ethic	NOUN
ejsice-6597	322	5	sie	sie	PROPN
ejsice-6597	322	6	,	,	PUNCT
ejsice-6597	322	7	3(144	3(144	NUM
ejsice-6597	322	8	)	)	PUNCT
ejsice-6597	322	9	,	,	PUNCT
ejsice-6597	322	10	38	38	NUM
ejsice-6597	322	11	-	-	SYM
ejsice-6597	322	12	48	48	NUM
ejsice-6597	322	13	.	.	PUNCT
ejsice-6597	323	1	hopper	hopper	NOUN
ejsice-6597	323	2	,	,	PUNCT
ejsice-6597	323	3	t.	t.	PROPN
ejsice-6597	323	4	,	,	PUNCT
ejsice-6597	323	5	bui	bui	PROPN
ejsice-6597	323	6	,	,	PUNCT
ejsice-6597	323	7	b.	b.	PROPN
ejsice-6597	323	8	(	(	PUNCT
ejsice-6597	323	9	2016	2016	NUM
ejsice-6597	323	10	)	)	PUNCT
ejsice-6597	323	11	.	.	PUNCT
ejsice-6597	324	1	has	have	AUX
ejsice-6597	324	2	management	management	NOUN
ejsice-6597	324	3	accounting	accounting	NOUN
ejsice-6597	324	4	research	research	NOUN
ejsice-6597	324	5	been	be	AUX
ejsice-6597	324	6	critical	critical	ADJ
ejsice-6597	324	7	?	?	PUNCT
ejsice-6597	325	1	management	management	NOUN
ejsice-6597	325	2	accounting	accounting	NOUN
ejsice-6597	325	3	research	research	NOUN
ejsice-6597	325	4	.	.	PUNCT
ejsice-6597	326	1	vol	vol	NOUN
ejsice-6597	326	2	.	.	PUNCT
ejsice-6597	327	1	31	31	NUM
ejsice-6597	327	2	issues	issue	NOUN
ejsice-6597	327	3	1,pp	1,pp	NUM
ejsice-6597	327	4	.	.	PUNCT
ejsice-6597	328	1	10	10	NUM
ejsice-6597	328	2	-	-	SYM
ejsice-6597	328	3	30	30	NUM
ejsice-6597	328	4	2016	2016	NUM
ejsice-6597	328	5	.	.	PUNCT
ejsice-6597	329	1	jones	jones	PROPN
ejsice-6597	329	2	,	,	PUNCT
ejsice-6597	329	3	t.	t.	PROPN
ejsice-6597	329	4	,	,	PUNCT
ejsice-6597	329	5	atkinson	atkinson	PROPN
ejsice-6597	329	6	,	,	PUNCT
ejsice-6597	329	7	h.	h.	PROPN
ejsice-6597	329	8	,	,	PUNCT
ejsice-6597	329	9	lorenz	lorenz	PROPN
ejsice-6597	329	10	,	,	PUNCT
ejsice-6597	329	11	a.	a.	PROPN
ejsice-6597	329	12	&	&	CCONJ
ejsice-6597	329	13	harris	harris	PROPN
ejsice-6597	329	14	,	,	PUNCT
ejsice-6597	329	15	p.	p.	PROPN
ejsice-6597	329	16	(	(	PUNCT
ejsice-6597	329	17	2012	2012	NUM
ejsice-6597	329	18	)	)	PUNCT
ejsice-6597	329	19	.	.	PUNCT
ejsice-6597	330	1	strategic	strategic	ADJ
ejsice-6597	330	2	managerial	managerial	ADJ
ejsice-6597	330	3	accounting	accounting	NOUN
ejsice-6597	330	4	:	:	PUNCT
ejsice-6597	330	5	hospitality	hospitality	NOUN
ejsice-6597	330	6	,	,	PUNCT
ejsice-6597	330	7	tourism	tourism	NOUN
ejsice-6597	330	8	&	&	CCONJ
ejsice-6597	330	9	events	event	NOUN
ejsice-6597	330	10	applications	application	NOUN
ejsice-6597	330	11	.	.	PUNCT
ejsice-6597	331	1	good	good	ADJ
ejsice-6597	331	2	fellow	fellow	ADJ
ejsice-6597	331	3	publishers	publisher	NOUN
ejsice-6597	331	4	limited	limit	VERB
ejsice-6597	331	5	2012	2012	NUM
ejsice-6597	331	6	.	.	PUNCT
ejsice-6597	332	1	le	le	X
ejsice-6597	332	2	,	,	PUNCT
ejsice-6597	332	3	p.	p.	NOUN
ejsice-6597	332	4	t.	t.	NOUN
ejsice-6597	332	5	a.	a.	NOUN
ejsice-6597	332	6	(	(	PUNCT
ejsice-6597	332	7	2019	2019	NUM
ejsice-6597	332	8	)	)	PUNCT
ejsice-6597	332	9	.	.	PUNCT
ejsice-6597	333	1	environmental	environmental	ADJ
ejsice-6597	333	2	provision	provision	NOUN
ejsice-6597	333	3	under	under	ADP
ejsice-6597	333	4	ias	ias	PROPN
ejsice-6597	333	5	37	37	NUM
ejsice-6597	333	6	:	:	PUNCT
ejsice-6597	333	7	a	a	DET
ejsice-6597	333	8	review	review	NOUN
ejsice-6597	333	9	of	of	ADP
ejsice-6597	333	10	the	the	DET
ejsice-6597	333	11	research	research	NOUN
ejsice-6597	333	12	literature	literature	NOUN
ejsice-6597	333	13	.	.	PUNCT
ejsice-6597	334	1	mitchell	mitchell	PROPN
ejsice-6597	334	2	,	,	PUNCT
ejsice-6597	334	3	b.	b.	PROPN
ejsice-6597	334	4	(	(	PUNCT
ejsice-6597	334	5	1997	1997	NUM
ejsice-6597	334	6	)	)	PUNCT
ejsice-6597	334	7	.	.	PUNCT
ejsice-6597	335	1	resource	resource	NOUN
ejsice-6597	335	2	and	and	CCONJ
ejsice-6597	335	3	environmental	environmental	ADJ
ejsice-6597	335	4	management	management	NOUN
ejsice-6597	335	5	,	,	PUNCT
ejsice-6597	335	6	harlow	harlow	PROPN
ejsice-6597	335	7	:	:	PUNCT
ejsice-6597	335	8	logman	logman	PROPN
ejsice-6597	335	9	.	.	PUNCT
ejsice-6597	336	1	modica	modica	PROPN
ejsice-6597	336	2	,	,	PUNCT
ejsice-6597	336	3	p.	p.	PROPN
ejsice-6597	336	4	(	(	PUNCT
ejsice-6597	336	5	2012	2012	NUM
ejsice-6597	336	6	)	)	PUNCT
ejsice-6597	336	7	.	.	PUNCT
ejsice-6597	337	1	demand	demand	NOUN
ejsice-6597	337	2	management	management	NOUN
ejsice-6597	337	3	for	for	ADP
ejsice-6597	337	4	the	the	DET
ejsice-6597	337	5	sustainability	sustainability	NOUN
ejsice-6597	337	6	of	of	ADP
ejsice-6597	337	7	tourism	tourism	NOUN
ejsice-6597	337	8	.	.	PUNCT
ejsice-6597	338	1	in	in	ADP
ejsice-6597	338	2	d.	d.	PROPN
ejsice-6597	338	3	fennel	fennel	PROPN
ejsice-6597	338	4	&	&	CCONJ
ejsice-6597	338	5	a.	a.	PROPN
ejsice-6597	338	6	holden	holden	PROPN
ejsice-6597	338	7	,	,	PUNCT
ejsice-6597	338	8	the	the	DET
ejsice-6597	338	9	routledge	routledge	PROPN
ejsice-6597	338	10	handbook	handbook	PROPN
ejsice-6597	338	11	of	of	ADP
ejsice-6597	338	12	tourism	tourism	NOUN
ejsice-6597	338	13	and	and	CCONJ
ejsice-6597	338	14	the	the	DET
ejsice-6597	338	15	environment	environment	NOUN
ejsice-6597	338	16	,	,	PUNCT
ejsice-6597	338	17	london	london	PROPN
ejsice-6597	338	18	:	:	PUNCT
ejsice-6597	338	19	routledge	routledge	PROPN
ejsice-6597	338	20	2012	2012	NUM
ejsice-6597	338	21	.	.	PUNCT
ejsice-6597	339	1	palermo	palermo	NOUN
ejsice-6597	339	2	,	,	PUNCT
ejsice-6597	339	3	t.	t.	PROPN
ejsice-6597	339	4	&	&	CCONJ
ejsice-6597	339	5	van	van	PROPN
ejsice-6597	339	6	der	der	PROPN
ejsice-6597	339	7	stede	stede	NOUN
ejsice-6597	339	8	,	,	PUNCT
ejsice-6597	339	9	w.	w.	PROPN
ejsice-6597	339	10	a.	a.	PROPN
ejsice-6597	339	11	(	(	PUNCT
ejsice-6597	339	12	2011	2011	NUM
ejsice-6597	339	13	)	)	PUNCT
ejsice-6597	339	14	.	.	PUNCT
ejsice-6597	340	1	scenario	scenario	NOUN
ejsice-6597	340	2	budgeting	budgeting	NOUN
ejsice-6597	340	3	.	.	PUNCT
ejsice-6597	341	1	integrating	integrate	VERB
ejsice-6597	341	2	risk	risk	NOUN
ejsice-6597	341	3	and	and	CCONJ
ejsice-6597	341	4	performance	performance	NOUN
ejsice-6597	341	5	.	.	PUNCT
ejsice-6597	342	1	finance	finance	NOUN
ejsice-6597	342	2	and	and	CCONJ
ejsice-6597	342	3	management	management	NOUN
ejsice-6597	342	4	.	.	PUNCT
ejsice-6597	343	1	january	january	PROPN
ejsice-6597	343	2	2011,pp	2011,pp	NUM
ejsice-6597	343	3	.	.	PUNCT
ejsice-6597	344	1	10	10	NUM
ejsice-6597	344	2	-	-	SYM
ejsice-6597	344	3	13	13	NUM
ejsice-6597	344	4	2011	2011	NUM
ejsice-6597	344	5	.	.	PUNCT
ejsice-6597	345	1	power	power	NOUN
ejsice-6597	345	2	,	,	PUNCT
ejsice-6597	345	3	m.	m.	NOUN
ejsice-6597	345	4	(	(	PUNCT
ejsice-6597	345	5	2007	2007	NUM
ejsice-6597	345	6	)	)	PUNCT
ejsice-6597	345	7	.	.	PUNCT
ejsice-6597	346	1	organized	organized	ADJ
ejsice-6597	346	2	uncertainty	uncertainty	NOUN
ejsice-6597	346	3	:	:	PUNCT
ejsice-6597	346	4	designing	design	VERB
ejsice-6597	346	5	a	a	DET
ejsice-6597	346	6	world	world	NOUN
ejsice-6597	346	7	of	of	ADP
ejsice-6597	346	8	risk	risk	NOUN
ejsice-6597	346	9	management	management	NOUN
ejsice-6597	346	10	.	.	PUNCT
ejsice-6597	347	1	oxford	oxford	PROPN
ejsice-6597	347	2	university	university	PROPN
ejsice-6597	347	3	press	press	NOUN
ejsice-6597	347	4	:	:	PUNCT
ejsice-6597	347	5	oxford	oxford	PROPN
ejsice-6597	347	6	(	(	PUNCT
ejsice-6597	347	7	uk	uk	PROPN
ejsice-6597	347	8	)	)	PUNCT
ejsice-6597	347	9	2007	2007	NUM
ejsice-6597	347	10	.	.	PUNCT
ejsice-6597	348	1	power	power	NOUN
ejsice-6597	348	2	,	,	PUNCT
ejsice-6597	348	3	m.	m.	NOUN
ejsice-6597	348	4	(	(	PUNCT
ejsice-6597	348	5	2009	2009	NUM
ejsice-6597	348	6	)	)	PUNCT
ejsice-6597	348	7	.	.	PUNCT
ejsice-6597	349	1	the	the	DET
ejsice-6597	349	2	risk	risk	NOUN
ejsice-6597	349	3	management	management	NOUN
ejsice-6597	349	4	of	of	ADP
ejsice-6597	349	5	nothing	nothing	PRON
ejsice-6597	349	6	.	.	PUNCT
ejsice-6597	350	1	accounting	accounting	NOUN
ejsice-6597	350	2	,	,	PUNCT
ejsice-6597	350	3	organizations	organization	NOUN
ejsice-6597	350	4	and	and	CCONJ
ejsice-6597	350	5	society	society	NOUN
ejsice-6597	350	6	.	.	PUNCT
ejsice-6597	351	1	vol	vol	NOUN
ejsice-6597	351	2	.	.	PUNCT
ejsice-6597	352	1	34	34	NUM
ejsice-6597	352	2	issue	issue	NOUN
ejsice-6597	352	3	6	6	NUM
ejsice-6597	352	4	-	-	SYM
ejsice-6597	352	5	7,pp	7,pp	NUM
ejsice-6597	352	6	.	.	PUNCT
ejsice-6597	353	1	849	849	NUM
ejsice-6597	353	2	-	-	SYM
ejsice-6597	353	3	855	855	NUM
ejsice-6597	353	4	2009	2009	NUM
ejsice-6597	353	5	.	.	PUNCT
ejsice-6597	354	1	ryan	ryan	PROPN
ejsice-6597	354	2	,	,	PUNCT
ejsice-6597	354	3	c.	c.	PROPN
ejsice-6597	354	4	(	(	PUNCT
ejsice-6597	354	5	2002	2002	NUM
ejsice-6597	354	6	)	)	PUNCT
ejsice-6597	354	7	.	.	PUNCT
ejsice-6597	355	1	equity	equity	NOUN
ejsice-6597	355	2	,	,	PUNCT
ejsice-6597	355	3	management	management	NOUN
ejsice-6597	355	4	,	,	PUNCT
ejsice-6597	355	5	power	power	NOUN
ejsice-6597	355	6	sharing	sharing	NOUN
ejsice-6597	355	7	and	and	CCONJ
ejsice-6597	355	8	sustainability	sustainability	NOUN
ejsice-6597	355	9	–	–	PUNCT
ejsice-6597	355	10	issues	issue	NOUN
ejsice-6597	355	11	of	of	ADP
ejsice-6597	355	12	the	the	DET
ejsice-6597	355	13	“	"	PUNCT
ejsice-6597	355	14	new	new	ADJ
ejsice-6597	355	15	tourism	tourism	NOUN
ejsice-6597	355	16	”	"	PUNCT
ejsice-6597	355	17	.	.	PUNCT
ejsice-6597	356	1	tourism	tourism	NOUN
ejsice-6597	356	2	management	management	NOUN
ejsice-6597	356	3	,	,	PUNCT
ejsice-6597	356	4	23(1	23(1	NUM
ejsice-6597	356	5	)	)	PUNCT
ejsice-6597	356	6	,	,	PUNCT
ejsice-6597	356	7	17	17	NUM
ejsice-6597	356	8	-	-	SYM
ejsice-6597	356	9	26	26	NUM
ejsice-6597	356	10	2002	2002	NUM
ejsice-6597	356	11	.	.	PUNCT
ejsice-6597	357	1	sautter	sautter	PROPN
ejsice-6597	357	2	,	,	PUNCT
ejsice-6597	357	3	e.	e.	PROPN
ejsice-6597	357	4	t.	t.	PROPN
ejsice-6597	357	5	&	&	CCONJ
ejsice-6597	357	6	leisen	leisen	PROPN
ejsice-6597	357	7	,	,	PUNCT
ejsice-6597	357	8	b.	b.	PROPN
ejsice-6597	357	9	(	(	PUNCT
ejsice-6597	357	10	1999	1999	NUM
ejsice-6597	357	11	)	)	PUNCT
ejsice-6597	357	12	.	.	PUNCT
ejsice-6597	358	1	managing	manage	VERB
ejsice-6597	358	2	stakeholders	stakeholder	NOUN
ejsice-6597	358	3	a	a	DET
ejsice-6597	358	4	tourism	tourism	NOUN
ejsice-6597	358	5	planning	planning	NOUN
ejsice-6597	358	6	model	model	NOUN
ejsice-6597	358	7	.	.	PUNCT
ejsice-6597	359	1	annals	annal	NOUN
ejsice-6597	359	2	of	of	ADP
ejsice-6597	359	3	tourism	tourism	NOUN
ejsice-6597	359	4	research	research	NOUN
ejsice-6597	359	5	,	,	PUNCT
ejsice-6597	359	6	21(3	21(3	NUM
ejsice-6597	359	7	)	)	PUNCT
ejsice-6597	359	8	,	,	PUNCT
ejsice-6597	359	9	312	312	NUM
ejsice-6597	359	10	-	-	SYM
ejsice-6597	359	11	328	328	NUM
ejsice-6597	359	12	1999	1999	NUM
ejsice-6597	359	13	.	.	PUNCT
ejsice-6597	360	1	secinaro	secinaro	NOUN
ejsice-6597	360	2	,	,	PUNCT
ejsice-6597	360	3	s.	s.	PROPN
ejsice-6597	360	4	,	,	PUNCT
ejsice-6597	360	5	brescia	brescia	PROPN
ejsice-6597	360	6	,	,	PUNCT
ejsice-6597	360	7	v.	v.	PROPN
ejsice-6597	360	8	,	,	PUNCT
ejsice-6597	360	9	calandra	calandra	PROPN
ejsice-6597	360	10	,	,	PUNCT
ejsice-6597	360	11	d.	d.	PROPN
ejsice-6597	360	12	,	,	PUNCT
ejsice-6597	360	13	&	&	CCONJ
ejsice-6597	360	14	biancone	biancone	PROPN
ejsice-6597	360	15	,	,	PUNCT
ejsice-6597	360	16	p.	p.	NOUN
ejsice-6597	360	17	(	(	PUNCT
ejsice-6597	360	18	2020	2020	NUM
ejsice-6597	360	19	)	)	PUNCT
ejsice-6597	360	20	.	.	PUNCT
ejsice-6597	361	1	employing	employ	VERB
ejsice-6597	361	2	bibliometric	bibliometric	ADJ
ejsice-6597	361	3	analysis	analysis	NOUN
ejsice-6597	361	4	to	to	PART
ejsice-6597	361	5	identify	identify	VERB
ejsice-6597	361	6	suitable	suitable	ADJ
ejsice-6597	361	7	business	business	NOUN
ejsice-6597	361	8	models	model	NOUN
ejsice-6597	361	9	for	for	ADP
ejsice-6597	361	10	electric	electric	ADJ
ejsice-6597	361	11	cars	car	NOUN
ejsice-6597	361	12	.	.	PUNCT
ejsice-6597	362	1	journal	journal	NOUN
ejsice-6597	362	2	of	of	ADP
ejsice-6597	362	3	cleaner	clean	ADJ
ejsice-6597	362	4	production	production	NOUN
ejsice-6597	362	5	,	,	PUNCT
ejsice-6597	362	6	264	264	NUM
ejsice-6597	362	7	,	,	PUNCT
ejsice-6597	362	8	121503	121503	NUM
ejsice-6597	362	9	.	.	PUNCT
ejsice-6597	363	1	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	363	2	european	european	PROPN
ejsice-6597	363	3	journal	journal	PROPN
ejsice-6597	363	4	of	of	ADP
ejsice-6597	363	5	social	social	ADJ
ejsice-6597	363	6	impact	impact	NOUN
ejsice-6597	363	7	and	and	CCONJ
ejsice-6597	363	8	circular	circular	ADJ
ejsice-6597	363	9	economy	economy	NOUN
ejsice-6597	363	10	issn	issn	NOUN
ejsice-6597	363	11	:	:	PUNCT
ejsice-6597	363	12	2704	2704	NUM
ejsice-6597	363	13	-	-	SYM
ejsice-6597	363	14	9906	9906	NUM
ejsice-6597	363	15	doi	doi	NOUN
ejsice-6597	363	16	:	:	PUNCT
ejsice-6597	363	17	10.13135/2704	10.13135/2704	NUM
ejsice-6597	363	18	-	-	SYM
ejsice-6597	363	19	9906/6597	9906/6597	NUM
ejsice-6597	363	20	published	publish	VERB
ejsice-6597	363	21	by	by	ADP
ejsice-6597	363	22	university	university	PROPN
ejsice-6597	363	23	of	of	ADP
ejsice-6597	363	24	turin	turin	PROPN
ejsice-6597	363	25	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-6597	363	26	ejsice	ejsice	PROPN
ejsice-6597	363	27	content	content	NOUN
ejsice-6597	363	28	is	be	AUX
ejsice-6597	363	29	licensed	license	VERB
ejsice-6597	363	30	under	under	ADP
ejsice-6597	363	31	a	a	DET
ejsice-6597	363	32	creative	creative	ADJ
ejsice-6597	363	33	commons	common	NOUN
ejsice-6597	363	34	attribution	attribution	NOUN
ejsice-6597	363	35	4.0	4.0	NUM
ejsice-6597	363	36	international	international	ADJ
ejsice-6597	363	37	license	license	NOUN
ejsice-6597	363	38	42	42	NUM
ejsice-6597	363	39	stoval	stoval	NOUN
ejsice-6597	363	40	,	,	PUNCT
ejsice-6597	363	41	w.	w.	PROPN
ejsice-6597	363	42	,	,	PUNCT
ejsice-6597	363	43	higham	higham	PROPN
ejsice-6597	363	44	,	,	PUNCT
ejsice-6597	363	45	j.	j.	PROPN
ejsice-6597	363	46	,	,	PUNCT
ejsice-6597	363	47	&	&	CCONJ
ejsice-6597	363	48	stephenson	stephenson	PROPN
ejsice-6597	363	49	,	,	PUNCT
ejsice-6597	363	50	j.	j.	PROPN
ejsice-6597	363	51	(	(	PUNCT
ejsice-6597	363	52	2019	2019	NUM
ejsice-6597	363	53	)	)	PUNCT
ejsice-6597	363	54	.	.	PUNCT
ejsice-6597	364	1	prepared	prepare	VERB
ejsice-6597	364	2	for	for	ADP
ejsice-6597	364	3	take	take	VERB
ejsice-6597	364	4	-	-	PUNCT
ejsice-6597	364	5	off	off	NOUN
ejsice-6597	364	6	?	?	PUNCT
ejsice-6597	365	1	anthropogenic	anthropogenic	ADJ
ejsice-6597	365	2	climate	climate	NOUN
ejsice-6597	365	3	change	change	NOUN
ejsice-6597	365	4	and	and	CCONJ
ejsice-6597	365	5	the	the	DET
ejsice-6597	365	6	global	global	ADJ
ejsice-6597	365	7	challenge	challenge	NOUN
ejsice-6597	365	8	of	of	ADP
ejsice-6597	365	9	twentyfirst	twentyfirst	ADJ
ejsice-6597	365	10	century	century	NOUN
ejsice-6597	365	11	tourism	tourism	NOUN
ejsice-6597	365	12	.	.	PUNCT
ejsice-6597	366	1	in	in	ADP
ejsice-6597	366	2	d.	d.	PROPN
ejsice-6597	366	3	timothy	timothy	PROPN
ejsice-6597	366	4	(	(	PUNCT
ejsice-6597	366	5	ed	ed	NOUN
ejsice-6597	366	6	.	.	PUNCT
ejsice-6597	366	7	)	)	PUNCT
ejsice-6597	366	8	,	,	PUNCT
ejsice-6597	366	9	handbook	handbook	NOUN
ejsice-6597	366	10	of	of	ADP
ejsice-6597	366	11	globalization	globalization	NOUN
ejsice-6597	366	12	and	and	CCONJ
ejsice-6597	366	13	tourism	tourism	NOUN
ejsice-6597	366	14	(	(	PUNCT
ejsice-6597	366	15	pp	pp	ADJ
ejsice-6597	366	16	.	.	PUNCT
ejsice-6597	366	17	174–187	174–187	NUM
ejsice-6597	366	18	)	)	PUNCT
ejsice-6597	366	19	.	.	PUNCT
ejsice-6597	367	1	edward	edward	PROPN
ejsice-6597	367	2	elgar	elgar	PROPN
ejsice-6597	367	3	2019	2019	NUM
ejsice-6597	367	4	.	.	PUNCT
ejsice-6597	368	1	torkington	torkington	NOUN
ejsice-6597	368	2	,	,	PUNCT
ejsice-6597	368	3	k.	k.	PROPN
ejsice-6597	368	4	,	,	PUNCT
ejsice-6597	368	5	stanford	stanford	PROPN
ejsice-6597	368	6	,	,	PUNCT
ejsice-6597	368	7	d.	d.	PROPN
ejsice-6597	368	8	,	,	PUNCT
ejsice-6597	368	9	&	&	CCONJ
ejsice-6597	368	10	guiver	guiver	PROPN
ejsice-6597	368	11	,	,	PUNCT
ejsice-6597	368	12	j.	j.	PROPN
ejsice-6597	368	13	(	(	PUNCT
ejsice-6597	368	14	2020	2020	NUM
ejsice-6597	368	15	)	)	PUNCT
ejsice-6597	368	16	.	.	PUNCT
ejsice-6597	369	1	discourse(s	discourse(s	X
ejsice-6597	369	2	)	)	PUNCT
ejsice-6597	369	3	of	of	ADP
ejsice-6597	369	4	growth	growth	NOUN
ejsice-6597	369	5	and	and	CCONJ
ejsice-6597	369	6	sustainability	sustainability	NOUN
ejsice-6597	369	7	in	in	ADP
ejsice-6597	369	8	national	national	ADJ
ejsice-6597	369	9	tourism	tourism	NOUN
ejsice-6597	369	10	policies	policy	NOUN
ejsice-6597	369	11	.	.	PUNCT
ejsice-6597	370	1	journal	journal	NOUN
ejsice-6597	370	2	of	of	ADP
ejsice-6597	370	3	sustainable	sustainable	ADJ
ejsice-6597	370	4	tourism	tourism	NOUN
ejsice-6597	370	5	,	,	PUNCT
ejsice-6597	370	6	28(7	28(7	NUM
ejsice-6597	370	7	)	)	PUNCT
ejsice-6597	370	8	2020	2020	NUM
ejsice-6597	370	9	,	,	PUNCT
ejsice-6597	370	10	1041–1062	1041–1062	NUM
ejsice-6597	370	11	.	.	PUNCT
ejsice-6597	371	1	https://doi.org/10.1080/09669582.2020.170695	https://doi.org/10.1080/09669582.2020.170695	NOUN
ejsice-6597	371	2	.	.	PUNCT
ejsice-6597	372	1	umar	umar	PROPN
ejsice-6597	372	2	,	,	PUNCT
ejsice-6597	372	3	a.	a.	PROPN
ejsice-6597	372	4	,	,	PUNCT
ejsice-6597	372	5	sasongko	sasongko	PROPN
ejsice-6597	372	6	,	,	PUNCT
ejsice-6597	372	7	a.	a.	PROPN
ejsice-6597	372	8	h.	h.	PROPN
ejsice-6597	372	9	,	,	PUNCT
ejsice-6597	372	10	widyastuti	widyastuti	PROPN
ejsice-6597	372	11	,	,	PUNCT
ejsice-6597	372	12	i.	i.	PROPN
ejsice-6597	372	13	t.	t.	PROPN
ejsice-6597	372	14	,	,	PUNCT
ejsice-6597	372	15	&	&	CCONJ
ejsice-6597	372	16	christanti	christanti	PROPN
ejsice-6597	372	17	,	,	PUNCT
ejsice-6597	372	18	y.	y.	PROPN
ejsice-6597	372	19	(	(	PUNCT
ejsice-6597	372	20	2020	2020	NUM
ejsice-6597	372	21	)	)	PUNCT
ejsice-6597	372	22	.	.	PUNCT
ejsice-6597	373	1	improving	improve	VERB
ejsice-6597	373	2	the	the	DET
ejsice-6597	373	3	social	social	ADJ
ejsice-6597	373	4	enterprise	enterprise	NOUN
ejsice-6597	373	5	based	base	VERB
ejsice-6597	373	6	business	business	NOUN
ejsice-6597	373	7	performance	performance	NOUN
ejsice-6597	373	8	from	from	ADP
ejsice-6597	373	9	the	the	DET
ejsice-6597	373	10	aspect	aspect	NOUN
ejsice-6597	373	11	of	of	ADP
ejsice-6597	373	12	social	social	ADJ
ejsice-6597	373	13	business	business	NOUN
ejsice-6597	373	14	model	model	NOUN
ejsice-6597	373	15	canvas	canvas	NOUN
ejsice-6597	373	16	.	.	PUNCT
ejsice-6597	374	1	international	international	ADJ
ejsice-6597	374	2	journal	journal	NOUN
ejsice-6597	374	3	of	of	ADP
ejsice-6597	374	4	entrepreneurship	entrepreneurship	NOUN
ejsice-6597	374	5	,	,	PUNCT
ejsice-6597	374	6	24(1	24(1	NUM
ejsice-6597	374	7	)	)	PUNCT
ejsice-6597	374	8	,	,	PUNCT
ejsice-6597	374	9	1	1	NUM
ejsice-6597	374	10	-	-	SYM
ejsice-6597	374	11	12	12	NUM
ejsice-6597	374	12	.	.	PUNCT
ejsice-6597	375	1	van	van	PROPN
ejsice-6597	375	2	der	der	PROPN
ejsice-6597	375	3	stede	stede	NOUN
ejsice-6597	375	4	,	,	PUNCT
ejsice-6597	375	5	w.	w.	PROPN
ejsice-6597	375	6	a.	a.	PROPN
ejsice-6597	375	7	(	(	PUNCT
ejsice-6597	375	8	2012	2012	NUM
ejsice-6597	375	9	)	)	PUNCT
ejsice-6597	375	10	.	.	PUNCT
ejsice-6597	376	1	management	management	NOUN
ejsice-6597	376	2	accounting	accounting	NOUN
ejsice-6597	376	3	research	research	NOUN
ejsice-6597	376	4	in	in	ADP
ejsice-6597	376	5	the	the	DET
ejsice-6597	376	6	wake	wake	NOUN
ejsice-6597	376	7	of	of	ADP
ejsice-6597	376	8	the	the	DET
ejsice-6597	376	9	crisis	crisis	NOUN
ejsice-6597	376	10	:	:	PUNCT
ejsice-6597	376	11	some	some	DET
ejsice-6597	376	12	reflections	reflection	NOUN
ejsice-6597	376	13	.	.	PUNCT
ejsice-6597	377	1	european	european	ADJ
ejsice-6597	377	2	accounting	accounting	PROPN
ejsice-6597	377	3	review	review	PROPN
ejsice-6597	377	4	.	.	PUNCT
ejsice-6597	378	1	vol	vol	NOUN
ejsice-6597	378	2	.	.	PROPN
ejsice-6597	378	3	20	20	NUM
ejsice-6597	378	4	issue	issue	NOUN
ejsice-6597	378	5	4,pp	4,pp	PROPN
ejsice-6597	378	6	.	.	PUNCT
ejsice-6597	379	1	605	605	NUM
ejsice-6597	379	2	-	-	SYM
ejsice-6597	379	3	623	623	NUM
ejsice-6597	379	4	2011	2011	NUM
ejsice-6597	379	5	.	.	PUNCT
ejsice-6597	380	1	van	van	PROPN
ejsice-6597	380	2	der	der	PROPN
ejsice-6597	380	3	stede	stede	NOUN
ejsice-6597	380	4	,	,	PUNCT
ejsice-6597	380	5	w.	w.	PROPN
ejsice-6597	380	6	a.	a.	PROPN
ejsice-6597	380	7	(	(	PUNCT
ejsice-6597	380	8	2015	2015	NUM
ejsice-6597	380	9	)	)	PUNCT
ejsice-6597	380	10	.	.	PUNCT
ejsice-6597	381	1	management	management	NOUN
ejsice-6597	381	2	accounting	accounting	NOUN
ejsice-6597	381	3	:	:	PUNCT
ejsice-6597	381	4	where	where	SCONJ
ejsice-6597	381	5	from	from	ADP
ejsice-6597	381	6	,	,	PUNCT
ejsice-6597	381	7	where	where	SCONJ
ejsice-6597	381	8	now	now	ADV
ejsice-6597	381	9	,	,	PUNCT
ejsice-6597	381	10	where	where	SCONJ
ejsice-6597	381	11	to	to	PART
ejsice-6597	381	12	?	?	PUNCT
ejsice-6597	381	13	journal	journal	PROPN
ejsice-6597	381	14	of	of	ADP
ejsice-6597	381	15	management	management	NOUN
ejsice-6597	381	16	accounting	accounting	NOUN
ejsice-6597	381	17	research	research	NOUN
ejsice-6597	381	18	.	.	PUNCT
ejsice-6597	382	1	vol	vol	NOUN
ejsice-6597	382	2	27	27	NUM
ejsice-6597	382	3	issue	issue	NOUN
ejsice-6597	382	4	1,pp	1,pp	NUM
ejsice-6597	382	5	.	.	PUNCT
ejsice-6597	383	1	171	171	NUM
ejsice-6597	383	2	-	-	SYM
ejsice-6597	383	3	176	176	NUM
ejsice-6597	383	4	2015	2015	NUM
ejsice-6597	383	5	.	.	PUNCT