id	sid	tid	token	lemma	pos
fueconorg-12876	1	1	12876	12876	NUM
fueconorg-12876	1	2	facta	facta	PROPN
fueconorg-12876	1	3	universitatis	universitatis	PROPN
fueconorg-12876	1	4	series	series	NOUN
fueconorg-12876	1	5	:	:	PUNCT
fueconorg-12876	1	6	economics	economic	NOUN
fueconorg-12876	1	7	and	and	CCONJ
fueconorg-12876	1	8	organization	organization	NOUN
fueconorg-12876	1	9	vol	vol	NOUN
fueconorg-12876	1	10	.	.	PROPN
fueconorg-12876	1	11	21	21	NUM
fueconorg-12876	1	12	,	,	PUNCT
fueconorg-12876	1	13	no	no	DET
fueconorg-12876	1	14	4	4	NUM
fueconorg-12876	1	15	,	,	PUNCT
fueconorg-12876	1	16	2024	2024	NUM
fueconorg-12876	1	17	,	,	PUNCT
fueconorg-12876	1	18	pp	pp	ADV
fueconorg-12876	1	19	.	.	PUNCT
fueconorg-12876	2	1	241	241	NUM
fueconorg-12876	2	2	256	256	NUM
fueconorg-12876	2	3	https://doi.org/10.22190/fueo240730016s	https://doi.org/10.22190/fueo240730016s	PROPN
fueconorg-12876	2	4	©	©	PROPN
fueconorg-12876	2	5	2024	2024	NUM
fueconorg-12876	2	6	by	by	ADP
fueconorg-12876	2	7	university	university	PROPN
fueconorg-12876	2	8	of	of	ADP
fueconorg-12876	2	9	niš	niš	PROPN
fueconorg-12876	2	10	,	,	PUNCT
fueconorg-12876	2	11	serbia	serbia	PROPN
fueconorg-12876	2	12	|	|	ADV
fueconorg-12876	2	13	creative	creative	ADJ
fueconorg-12876	2	14	commons	common	NOUN
fueconorg-12876	2	15	licence	licence	NOUN
fueconorg-12876	2	16	:	:	PUNCT
fueconorg-12876	2	17	cc	cc	VERB
fueconorg-12876	2	18	by	by	ADP
fueconorg-12876	2	19	-	-	PUNCT
fueconorg-12876	2	20	nc	nc	PROPN
fueconorg-12876	2	21	-	-	PUNCT
fueconorg-12876	2	22	nd	nd	NOUN
fueconorg-12876	2	23	review	review	NOUN
fueconorg-12876	2	24	paper	paper	NOUN
fueconorg-12876	2	25	mandatory	mandatory	ADJ
fueconorg-12876	2	26	sustainability	sustainability	NOUN
fueconorg-12876	2	27	reporting	reporting	NOUN
fueconorg-12876	2	28	–	–	PUNCT
fueconorg-12876	2	29	evolution	evolution	NOUN
fueconorg-12876	2	30	of	of	ADP
fueconorg-12876	2	31	regulation	regulation	NOUN
fueconorg-12876	2	32	in	in	ADP
fueconorg-12876	2	33	the	the	DET
fueconorg-12876	2	34	european	european	PROPN
fueconorg-12876	2	35	union1	union1	PROPN
fueconorg-12876	2	36	udc	udc	PROPN
fueconorg-12876	2	37	005.35(4	005.35(4	PROPN
fueconorg-12876	2	38	-	-	PUNCT
fueconorg-12876	2	39	672eu	672eu	NOUN
fueconorg-12876	2	40	)	)	PUNCT
fueconorg-12876	2	41	502.131.1:657.375(4	502.131.1:657.375(4	NUM
fueconorg-12876	2	42	-	-	PUNCT
fueconorg-12876	2	43	672eu	672eu	NOUN
fueconorg-12876	2	44	)	)	PUNCT
fueconorg-12876	2	45	maja	maja	PROPN
fueconorg-12876	2	46	stojanović	stojanović	PROPN
fueconorg-12876	2	47	-	-	PUNCT
fueconorg-12876	2	48	blab1	blab1	PROPN
fueconorg-12876	2	49	,	,	PUNCT
fueconorg-12876	2	50	daniel	daniel	PROPN
fueconorg-12876	2	51	blab2	blab2	PROPN
fueconorg-12876	2	52	1university	1university	NUM
fueconorg-12876	2	53	of	of	ADP
fueconorg-12876	2	54	applied	apply	VERB
fueconorg-12876	2	55	science	science	NOUN
fueconorg-12876	2	56	–	–	PUNCT
fueconorg-12876	2	57	oth	oth	PROPN
fueconorg-12876	2	58	regensburg	regensburg	PROPN
fueconorg-12876	2	59	,	,	PUNCT
fueconorg-12876	2	60	germany	germany	PROPN
fueconorg-12876	2	61	2university	2university	PROPN
fueconorg-12876	2	62	of	of	ADP
fueconorg-12876	2	63	regensburg	regensburg	PROPN
fueconorg-12876	2	64	,	,	PUNCT
fueconorg-12876	2	65	faculty	faculty	NOUN
fueconorg-12876	2	66	of	of	ADP
fueconorg-12876	2	67	business	business	NOUN
fueconorg-12876	2	68	,	,	PUNCT
fueconorg-12876	2	69	economics	economic	NOUN
fueconorg-12876	2	70	,	,	PUNCT
fueconorg-12876	2	71	and	and	CCONJ
fueconorg-12876	2	72	management	management	NOUN
fueconorg-12876	2	73	information	information	NOUN
fueconorg-12876	2	74	systems	system	NOUN
fueconorg-12876	2	75	,	,	PUNCT
fueconorg-12876	2	76	germany	germany	PROPN
fueconorg-12876	2	77	orcid	orcid	PROPN
fueconorg-12876	2	78	ids	ids	PROPN
fueconorg-12876	2	79	:	:	PUNCT
fueconorg-12876	2	80	maja	maja	PROPN
fueconorg-12876	2	81	stojanović	stojanović	PROPN
fueconorg-12876	2	82	-	-	PUNCT
fueconorg-12876	2	83	blab	blab	NOUN
fueconorg-12876	2	84	https://orcid.org/0000-0002-1389-5080	https://orcid.org/0000-0002-1389-5080	NOUN
fueconorg-12876	2	85	daniel	daniel	PROPN
fueconorg-12876	2	86	blab	blab	VERB
fueconorg-12876	2	87	n	n	CCONJ
fueconorg-12876	2	88	/	/	SYM
fueconorg-12876	2	89	a	a	DET
fueconorg-12876	2	90	abstract	abstract	NOUN
fueconorg-12876	2	91	.	.	PUNCT
fueconorg-12876	3	1	in	in	ADP
fueconorg-12876	3	2	times	time	NOUN
fueconorg-12876	3	3	of	of	ADP
fueconorg-12876	3	4	climate	climate	NOUN
fueconorg-12876	3	5	changes	change	NOUN
fueconorg-12876	3	6	,	,	PUNCT
fueconorg-12876	3	7	social	social	ADJ
fueconorg-12876	3	8	inequality	inequality	NOUN
fueconorg-12876	3	9	and	and	CCONJ
fueconorg-12876	3	10	resource	resource	NOUN
fueconorg-12876	3	11	scarcity	scarcity	NOUN
fueconorg-12876	3	12	,	,	PUNCT
fueconorg-12876	3	13	responsible	responsible	ADJ
fueconorg-12876	3	14	corporate	corporate	ADJ
fueconorg-12876	3	15	governance	governance	NOUN
fueconorg-12876	3	16	is	be	AUX
fueconorg-12876	3	17	essential	essential	ADJ
fueconorg-12876	3	18	for	for	ADP
fueconorg-12876	3	19	sustainable	sustainable	ADJ
fueconorg-12876	3	20	global	global	ADJ
fueconorg-12876	3	21	economic	economic	ADJ
fueconorg-12876	3	22	development	development	NOUN
fueconorg-12876	3	23	.	.	PUNCT
fueconorg-12876	4	1	the	the	DET
fueconorg-12876	4	2	importance	importance	NOUN
fueconorg-12876	4	3	of	of	ADP
fueconorg-12876	4	4	sustainability	sustainability	NOUN
fueconorg-12876	4	5	reporting	reporting	NOUN
fueconorg-12876	4	6	lies	lie	VERB
fueconorg-12876	4	7	in	in	ADP
fueconorg-12876	4	8	the	the	DET
fueconorg-12876	4	9	fact	fact	NOUN
fueconorg-12876	4	10	that	that	SCONJ
fueconorg-12876	4	11	companies	company	NOUN
fueconorg-12876	4	12	present	present	VERB
fueconorg-12876	4	13	their	their	PRON
fueconorg-12876	4	14	ecological	ecological	ADJ
fueconorg-12876	4	15	,	,	PUNCT
fueconorg-12876	4	16	social	social	ADJ
fueconorg-12876	4	17	,	,	PUNCT
fueconorg-12876	4	18	and	and	CCONJ
fueconorg-12876	4	19	economic	economic	ADJ
fueconorg-12876	4	20	impacts	impact	NOUN
fueconorg-12876	4	21	transparently	transparently	ADV
fueconorg-12876	4	22	to	to	ADP
fueconorg-12876	4	23	stakeholders	stakeholder	NOUN
fueconorg-12876	4	24	and	and	CCONJ
fueconorg-12876	4	25	take	take	VERB
fueconorg-12876	4	26	responsibility	responsibility	NOUN
fueconorg-12876	4	27	for	for	ADP
fueconorg-12876	4	28	their	their	PRON
fueconorg-12876	4	29	actions	action	NOUN
fueconorg-12876	4	30	.	.	PUNCT
fueconorg-12876	5	1	through	through	ADP
fueconorg-12876	5	2	such	such	ADJ
fueconorg-12876	5	3	reports	report	NOUN
fueconorg-12876	5	4	,	,	PUNCT
fueconorg-12876	5	5	companies	company	NOUN
fueconorg-12876	5	6	can	can	AUX
fueconorg-12876	5	7	show	show	VERB
fueconorg-12876	5	8	how	how	SCONJ
fueconorg-12876	5	9	they	they	PRON
fueconorg-12876	5	10	integrate	integrate	VERB
fueconorg-12876	5	11	sustainability	sustainability	NOUN
fueconorg-12876	5	12	aspects	aspect	NOUN
fueconorg-12876	5	13	into	into	ADP
fueconorg-12876	5	14	their	their	PRON
fueconorg-12876	5	15	business	business	NOUN
fueconorg-12876	5	16	strategy	strategy	NOUN
fueconorg-12876	5	17	,	,	PUNCT
fueconorg-12876	5	18	implement	implement	VERB
fueconorg-12876	5	19	them	they	PRON
fueconorg-12876	5	20	in	in	ADP
fueconorg-12876	5	21	their	their	PRON
fueconorg-12876	5	22	business	business	NOUN
fueconorg-12876	5	23	activities	activity	NOUN
fueconorg-12876	5	24	and	and	CCONJ
fueconorg-12876	5	25	what	what	DET
fueconorg-12876	5	26	progress	progress	NOUN
fueconorg-12876	5	27	they	they	PRON
fueconorg-12876	5	28	are	be	AUX
fueconorg-12876	5	29	making	make	VERB
fueconorg-12876	5	30	.	.	PUNCT
fueconorg-12876	6	1	until	until	ADP
fueconorg-12876	6	2	the	the	DET
fueconorg-12876	6	3	2008	2008	NUM
fueconorg-12876	6	4	financial	financial	ADJ
fueconorg-12876	6	5	crisis	crisis	NOUN
fueconorg-12876	6	6	,	,	PUNCT
fueconorg-12876	6	7	corporate	corporate	ADJ
fueconorg-12876	6	8	sustainability	sustainability	NOUN
fueconorg-12876	6	9	reporting	reporting	NOUN
fueconorg-12876	6	10	in	in	ADP
fueconorg-12876	6	11	the	the	DET
fueconorg-12876	6	12	eu	eu	PROPN
fueconorg-12876	6	13	was	be	AUX
fueconorg-12876	6	14	based	base	VERB
fueconorg-12876	6	15	on	on	ADP
fueconorg-12876	6	16	voluntary	voluntary	ADJ
fueconorg-12876	6	17	reporting	reporting	NOUN
fueconorg-12876	6	18	,	,	PUNCT
fueconorg-12876	6	19	but	but	CCONJ
fueconorg-12876	6	20	this	this	PRON
fueconorg-12876	6	21	was	be	AUX
fueconorg-12876	6	22	replaced	replace	VERB
fueconorg-12876	6	23	by	by	ADP
fueconorg-12876	6	24	mandatory	mandatory	ADJ
fueconorg-12876	6	25	sustainability	sustainability	NOUN
fueconorg-12876	6	26	reporting	reporting	NOUN
fueconorg-12876	6	27	because	because	SCONJ
fueconorg-12876	6	28	of	of	ADP
fueconorg-12876	6	29	the	the	DET
fueconorg-12876	6	30	lessons	lesson	NOUN
fueconorg-12876	6	31	learned	learn	VERB
fueconorg-12876	6	32	from	from	ADP
fueconorg-12876	6	33	the	the	DET
fueconorg-12876	6	34	financial	financial	ADJ
fueconorg-12876	6	35	crisis	crisis	NOUN
fueconorg-12876	6	36	.	.	PUNCT
fueconorg-12876	7	1	the	the	DET
fueconorg-12876	7	2	reasons	reason	NOUN
fueconorg-12876	7	3	for	for	ADP
fueconorg-12876	7	4	this	this	PRON
fueconorg-12876	7	5	included	include	VERB
fueconorg-12876	7	6	the	the	DET
fueconorg-12876	7	7	fact	fact	NOUN
fueconorg-12876	7	8	that	that	SCONJ
fueconorg-12876	7	9	the	the	DET
fueconorg-12876	7	10	voluntary	voluntary	ADJ
fueconorg-12876	7	11	principle	principle	NOUN
fueconorg-12876	7	12	of	of	ADP
fueconorg-12876	7	13	sustainability	sustainability	NOUN
fueconorg-12876	7	14	reporting	report	VERB
fueconorg-12876	7	15	only	only	ADV
fueconorg-12876	7	16	provided	provide	VERB
fueconorg-12876	7	17	the	the	DET
fueconorg-12876	7	18	hoped	hope	VERB
fueconorg-12876	7	19	-	-	PUNCT
fueconorg-12876	7	20	for	for	ADP
fueconorg-12876	7	21	impetus	impetus	NOUN
fueconorg-12876	7	22	for	for	ADP
fueconorg-12876	7	23	corporate	corporate	ADJ
fueconorg-12876	7	24	management	management	NOUN
fueconorg-12876	7	25	geared	gear	VERB
fueconorg-12876	7	26	towards	towards	ADP
fueconorg-12876	7	27	sustainability	sustainability	NOUN
fueconorg-12876	7	28	aspects	aspect	NOUN
fueconorg-12876	7	29	to	to	ADP
fueconorg-12876	7	30	a	a	DET
fueconorg-12876	7	31	limited	limited	ADJ
fueconorg-12876	7	32	extent	extent	NOUN
fueconorg-12876	7	33	and	and	CCONJ
fueconorg-12876	7	34	that	that	SCONJ
fueconorg-12876	7	35	the	the	DET
fueconorg-12876	7	36	eu	eu	PROPN
fueconorg-12876	7	37	's	's	PART
fueconorg-12876	7	38	political	political	ADJ
fueconorg-12876	7	39	will	will	NOUN
fueconorg-12876	7	40	to	to	PART
fueconorg-12876	7	41	transform	transform	VERB
fueconorg-12876	7	42	the	the	DET
fueconorg-12876	7	43	economy	economy	NOUN
fueconorg-12876	7	44	and	and	CCONJ
fueconorg-12876	7	45	society	society	NOUN
fueconorg-12876	7	46	into	into	ADP
fueconorg-12876	7	47	a	a	DET
fueconorg-12876	7	48	sustainable	sustainable	ADJ
fueconorg-12876	7	49	one	one	NUM
fueconorg-12876	7	50	is	be	AUX
fueconorg-12876	7	51	intended	intend	VERB
fueconorg-12876	7	52	to	to	PART
fueconorg-12876	7	53	channel	channel	VERB
fueconorg-12876	7	54	capital	capital	NOUN
fueconorg-12876	7	55	flows	flow	NOUN
fueconorg-12876	7	56	into	into	ADP
fueconorg-12876	7	57	sustainable	sustainable	ADJ
fueconorg-12876	7	58	companies	company	NOUN
fueconorg-12876	7	59	and	and	CCONJ
fueconorg-12876	7	60	business	business	NOUN
fueconorg-12876	7	61	activities	activity	NOUN
fueconorg-12876	7	62	by	by	ADP
fueconorg-12876	7	63	means	mean	NOUN
fueconorg-12876	7	64	of	of	ADP
fueconorg-12876	7	65	increased	increase	VERB
fueconorg-12876	7	66	transparency	transparency	NOUN
fueconorg-12876	7	67	.	.	PUNCT
fueconorg-12876	8	1	the	the	DET
fueconorg-12876	8	2	aim	aim	NOUN
fueconorg-12876	8	3	of	of	ADP
fueconorg-12876	8	4	this	this	DET
fueconorg-12876	8	5	paper	paper	NOUN
fueconorg-12876	8	6	is	be	AUX
fueconorg-12876	8	7	to	to	PART
fueconorg-12876	8	8	show	show	VERB
fueconorg-12876	8	9	the	the	DET
fueconorg-12876	8	10	current	current	ADJ
fueconorg-12876	8	11	development	development	NOUN
fueconorg-12876	8	12	of	of	ADP
fueconorg-12876	8	13	the	the	DET
fueconorg-12876	8	14	eu	eu	PROPN
fueconorg-12876	8	15	regulation	regulation	NOUN
fueconorg-12876	8	16	on	on	ADP
fueconorg-12876	8	17	the	the	DET
fueconorg-12876	8	18	road	road	NOUN
fueconorg-12876	8	19	to	to	ADP
fueconorg-12876	8	20	mandatory	mandatory	ADJ
fueconorg-12876	8	21	sustainability	sustainability	NOUN
fueconorg-12876	8	22	reporting	reporting	NOUN
fueconorg-12876	8	23	.	.	PUNCT
fueconorg-12876	9	1	key	key	ADJ
fueconorg-12876	9	2	words	word	NOUN
fueconorg-12876	9	3	:	:	PUNCT
fueconorg-12876	9	4	nfrd	nfrd	ADJ
fueconorg-12876	9	5	,	,	PUNCT
fueconorg-12876	9	6	csrd	csrd	NOUN
fueconorg-12876	9	7	,	,	PUNCT
fueconorg-12876	9	8	double	double	ADJ
fueconorg-12876	9	9	materiality	materiality	NOUN
fueconorg-12876	9	10	jel	jel	NOUN
fueconorg-12876	9	11	classification	classification	NOUN
fueconorg-12876	9	12	:	:	PUNCT
fueconorg-12876	9	13	m48	m48	NOUN
fueconorg-12876	9	14	received	receive	VERB
fueconorg-12876	9	15	july	july	PROPN
fueconorg-12876	9	16	30	30	NUM
fueconorg-12876	9	17	,	,	PUNCT
fueconorg-12876	9	18	2024	2024	NUM
fueconorg-12876	9	19	/	/	SYM
fueconorg-12876	9	20	revised	revise	VERB
fueconorg-12876	9	21	december	december	PROPN
fueconorg-12876	9	22	08	08	NUM
fueconorg-12876	9	23	,	,	PUNCT
fueconorg-12876	9	24	2024	2024	NUM
fueconorg-12876	9	25	/accepted	/accepte	VERB
fueconorg-12876	9	26	december	december	PROPN
fueconorg-12876	9	27	09	09	NUM
fueconorg-12876	9	28	,	,	PUNCT
fueconorg-12876	9	29	2024	2024	NUM
fueconorg-12876	9	30	corresponding	correspond	VERB
fueconorg-12876	9	31	author	author	NOUN
fueconorg-12876	9	32	:	:	PUNCT
fueconorg-12876	9	33	maja	maja	PROPN
fueconorg-12876	9	34	stojanović	stojanović	PROPN
fueconorg-12876	9	35	-	-	PUNCT
fueconorg-12876	9	36	blab	blab	NOUN
fueconorg-12876	9	37	university	university	NOUN
fueconorg-12876	9	38	of	of	ADP
fueconorg-12876	9	39	applied	apply	VERB
fueconorg-12876	9	40	science	science	NOUN
fueconorg-12876	9	41	–	–	PUNCT
fueconorg-12876	9	42	oth	oth	PROPN
fueconorg-12876	9	43	regensburg	regensburg	PROPN
fueconorg-12876	9	44	,	,	PUNCT
fueconorg-12876	9	45	seybothstraße	seybothstraße	NOUN
fueconorg-12876	9	46	2	2	NUM
fueconorg-12876	9	47	,	,	PUNCT
fueconorg-12876	9	48	93053	93053	NUM
fueconorg-12876	9	49	regensburg	regensburg	PROPN
fueconorg-12876	9	50	,	,	PUNCT
fueconorg-12876	9	51	germany	germany	PROPN
fueconorg-12876	9	52	|	|	ADV
fueconorg-12876	9	53	e	e	NOUN
fueconorg-12876	9	54	-	-	NOUN
fueconorg-12876	9	55	mail	mail	NOUN
fueconorg-12876	9	56	:	:	PUNCT
fueconorg-12876	9	57	maja.stojanovicblab@oth-regensburg.de	maja.stojanovicblab@oth-regensburg.de	PROPN
fueconorg-12876	9	58	https://orcid.org/0000-0002-1389-5080	https://orcid.org/0000-0002-1389-5080	NOUN
fueconorg-12876	9	59	mailto:maja.stojanovicblab@oth-regensburg.de	mailto:maja.stojanovicblab@oth-regensburg.de	PROPN
fueconorg-12876	9	60	242	242	NUM
fueconorg-12876	9	61	m.	m.	NOUN
fueconorg-12876	9	62	stojanović	stojanović	NOUN
fueconorg-12876	9	63	-	-	PUNCT
fueconorg-12876	9	64	blab	blab	NOUN
fueconorg-12876	9	65	,	,	PUNCT
fueconorg-12876	9	66	d.	d.	PROPN
fueconorg-12876	9	67	blab	blab	VERB
fueconorg-12876	9	68	1	1	NUM
fueconorg-12876	9	69	.	.	PUNCT
fueconorg-12876	9	70	international	international	ADJ
fueconorg-12876	9	71	efforts	effort	NOUN
fueconorg-12876	9	72	for	for	ADP
fueconorg-12876	9	73	sustainable	sustainable	ADJ
fueconorg-12876	9	74	development	development	NOUN
fueconorg-12876	9	75	in	in	ADP
fueconorg-12876	9	76	the	the	DET
fueconorg-12876	9	77	sense	sense	NOUN
fueconorg-12876	9	78	of	of	ADP
fueconorg-12876	9	79	the	the	DET
fueconorg-12876	9	80	sustainable	sustainable	ADJ
fueconorg-12876	9	81	development	development	NOUN
fueconorg-12876	9	82	goals	goal	NOUN
fueconorg-12876	9	83	climate	climate	NOUN
fueconorg-12876	9	84	change	change	NOUN
fueconorg-12876	9	85	,	,	PUNCT
fueconorg-12876	9	86	loss	loss	NOUN
fueconorg-12876	9	87	of	of	ADP
fueconorg-12876	9	88	biodiversity	biodiversity	NOUN
fueconorg-12876	9	89	,	,	PUNCT
fueconorg-12876	9	90	poverty	poverty	NOUN
fueconorg-12876	9	91	,	,	PUNCT
fueconorg-12876	9	92	hunger	hunger	NOUN
fueconorg-12876	9	93	,	,	PUNCT
fueconorg-12876	9	94	social	social	ADJ
fueconorg-12876	9	95	inequalities	inequality	NOUN
fueconorg-12876	9	96	,	,	PUNCT
fueconorg-12876	9	97	and	and	CCONJ
fueconorg-12876	9	98	economic	economic	ADJ
fueconorg-12876	9	99	activities	activity	NOUN
fueconorg-12876	9	100	that	that	PRON
fueconorg-12876	9	101	are	be	AUX
fueconorg-12876	9	102	often	often	ADV
fueconorg-12876	9	103	associated	associate	VERB
fueconorg-12876	9	104	with	with	ADP
fueconorg-12876	9	105	high	high	ADJ
fueconorg-12876	9	106	resource	resource	NOUN
fueconorg-12876	9	107	consumption	consumption	NOUN
fueconorg-12876	9	108	show	show	VERB
fueconorg-12876	9	109	that	that	SCONJ
fueconorg-12876	9	110	a	a	DET
fueconorg-12876	9	111	global	global	ADJ
fueconorg-12876	9	112	rethink	rethink	NOUN
fueconorg-12876	9	113	towards	towards	ADP
fueconorg-12876	9	114	sustainable	sustainable	ADJ
fueconorg-12876	9	115	development	development	NOUN
fueconorg-12876	9	116	is	be	AUX
fueconorg-12876	9	117	necessary	necessary	ADJ
fueconorg-12876	9	118	.	.	PUNCT
fueconorg-12876	10	1	the	the	DET
fueconorg-12876	10	2	cornerstone	cornerstone	NOUN
fueconorg-12876	10	3	of	of	ADP
fueconorg-12876	10	4	this	this	DET
fueconorg-12876	10	5	change	change	NOUN
fueconorg-12876	10	6	is	be	AUX
fueconorg-12876	10	7	the	the	DET
fueconorg-12876	10	8	brundtland	brundtland	PROPN
fueconorg-12876	10	9	report	report	PROPN
fueconorg-12876	10	10	,	,	PUNCT
fueconorg-12876	10	11	which	which	PRON
fueconorg-12876	10	12	describes	describe	VERB
fueconorg-12876	10	13	sustainability	sustainability	NOUN
fueconorg-12876	10	14	or	or	CCONJ
fueconorg-12876	10	15	sustainable	sustainable	ADJ
fueconorg-12876	10	16	development	development	NOUN
fueconorg-12876	10	17	as	as	ADP
fueconorg-12876	10	18	an	an	DET
fueconorg-12876	10	19	approach	approach	NOUN
fueconorg-12876	10	20	that	that	PRON
fueconorg-12876	10	21	meets	meet	VERB
fueconorg-12876	10	22	the	the	DET
fueconorg-12876	10	23	needs	need	NOUN
fueconorg-12876	10	24	of	of	ADP
fueconorg-12876	10	25	the	the	DET
fueconorg-12876	10	26	present	present	NOUN
fueconorg-12876	10	27	without	without	ADP
fueconorg-12876	10	28	compromising	compromise	VERB
fueconorg-12876	10	29	the	the	DET
fueconorg-12876	10	30	ability	ability	NOUN
fueconorg-12876	10	31	of	of	ADP
fueconorg-12876	10	32	future	future	ADJ
fueconorg-12876	10	33	generations	generation	NOUN
fueconorg-12876	10	34	to	to	PART
fueconorg-12876	10	35	meet	meet	VERB
fueconorg-12876	10	36	their	their	PRON
fueconorg-12876	10	37	own	own	ADJ
fueconorg-12876	10	38	needs	need	NOUN
fueconorg-12876	10	39	(	(	PUNCT
fueconorg-12876	10	40	brundtland	brundtland	ADJ
fueconorg-12876	10	41	,	,	PUNCT
fueconorg-12876	10	42	1987	1987	NUM
fueconorg-12876	10	43	)	)	PUNCT
fueconorg-12876	10	44	.	.	PUNCT
fueconorg-12876	11	1	the	the	DET
fueconorg-12876	11	2	brundtland	brundtland	PROPN
fueconorg-12876	11	3	report	report	PROPN
fueconorg-12876	11	4	triggered	trigger	VERB
fueconorg-12876	11	5	a	a	DET
fueconorg-12876	11	6	global	global	ADJ
fueconorg-12876	11	7	debate	debate	NOUN
fueconorg-12876	11	8	on	on	ADP
fueconorg-12876	11	9	sustainability	sustainability	NOUN
fueconorg-12876	11	10	and	and	CCONJ
fueconorg-12876	11	11	sustainable	sustainable	ADJ
fueconorg-12876	11	12	development	development	NOUN
fueconorg-12876	11	13	and	and	CCONJ
fueconorg-12876	11	14	led	lead	VERB
fueconorg-12876	11	15	,	,	PUNCT
fueconorg-12876	11	16	among	among	ADP
fueconorg-12876	11	17	other	other	ADJ
fueconorg-12876	11	18	things	thing	NOUN
fueconorg-12876	11	19	,	,	PUNCT
fueconorg-12876	11	20	to	to	ADP
fueconorg-12876	11	21	the	the	DET
fueconorg-12876	11	22	united	united	PROPN
fueconorg-12876	11	23	nations	nations	PROPN
fueconorg-12876	11	24	conference	conference	PROPN
fueconorg-12876	11	25	on	on	ADP
fueconorg-12876	11	26	environment	environment	NOUN
fueconorg-12876	11	27	and	and	CCONJ
fueconorg-12876	11	28	development	development	NOUN
fueconorg-12876	11	29	(	(	PUNCT
fueconorg-12876	11	30	unced	unced	ADJ
fueconorg-12876	11	31	)	)	PUNCT
fueconorg-12876	11	32	in	in	ADP
fueconorg-12876	11	33	rio	rio	PROPN
fueconorg-12876	11	34	de	de	PROPN
fueconorg-12876	11	35	janeiro	janeiro	PROPN
fueconorg-12876	11	36	in	in	ADP
fueconorg-12876	11	37	1992	1992	NUM
fueconorg-12876	11	38	,	,	PUNCT
fueconorg-12876	11	39	at	at	ADP
fueconorg-12876	11	40	which	which	PRON
fueconorg-12876	11	41	the	the	DET
fueconorg-12876	11	42	brundtland	brundtland	PROPN
fueconorg-12876	11	43	definition	definition	NOUN
fueconorg-12876	11	44	was	be	AUX
fueconorg-12876	11	45	recognized	recognize	VERB
fueconorg-12876	11	46	as	as	ADP
fueconorg-12876	11	47	an	an	DET
fueconorg-12876	11	48	international	international	ADJ
fueconorg-12876	11	49	guiding	guide	VERB
fueconorg-12876	11	50	principle	principle	NOUN
fueconorg-12876	11	51	and	and	CCONJ
fueconorg-12876	11	52	translated	translate	VERB
fueconorg-12876	11	53	into	into	ADP
fueconorg-12876	11	54	a	a	DET
fueconorg-12876	11	55	programme	programme	NOUN
fueconorg-12876	11	56	of	of	ADP
fueconorg-12876	11	57	action	action	NOUN
fueconorg-12876	11	58	through	through	ADP
fueconorg-12876	11	59	various	various	ADJ
fueconorg-12876	11	60	initiatives	initiative	NOUN
fueconorg-12876	11	61	,	,	PUNCT
fueconorg-12876	11	62	such	such	ADJ
fueconorg-12876	11	63	as	as	ADP
fueconorg-12876	11	64	agenda	agenda	NOUN
fueconorg-12876	11	65	21	21	NUM
fueconorg-12876	11	66	,	,	PUNCT
fueconorg-12876	11	67	the	the	DET
fueconorg-12876	11	68	convention	convention	NOUN
fueconorg-12876	11	69	on	on	ADP
fueconorg-12876	11	70	biological	biological	ADJ
fueconorg-12876	11	71	diversity	diversity	NOUN
fueconorg-12876	11	72	and	and	CCONJ
fueconorg-12876	11	73	the	the	DET
fueconorg-12876	11	74	framework	framework	NOUN
fueconorg-12876	11	75	convention	convention	NOUN
fueconorg-12876	11	76	on	on	ADP
fueconorg-12876	11	77	climate	climate	NOUN
fueconorg-12876	11	78	change	change	NOUN
fueconorg-12876	11	79	(	(	PUNCT
fueconorg-12876	11	80	holzbaur	holzbaur	NOUN
fueconorg-12876	11	81	,	,	PUNCT
fueconorg-12876	11	82	2020	2020	NUM
fueconorg-12876	11	83	)	)	PUNCT
fueconorg-12876	11	84	.	.	PUNCT
fueconorg-12876	12	1	in	in	ADP
fueconorg-12876	12	2	september	september	PROPN
fueconorg-12876	12	3	2000	2000	NUM
fueconorg-12876	12	4	,	,	PUNCT
fueconorg-12876	12	5	representatives	representative	NOUN
fueconorg-12876	12	6	from	from	ADP
fueconorg-12876	12	7	189	189	NUM
fueconorg-12876	12	8	countries	country	NOUN
fueconorg-12876	12	9	signed	sign	VERB
fueconorg-12876	12	10	the	the	DET
fueconorg-12876	12	11	millennium	millennium	NOUN
fueconorg-12876	12	12	declaration	declaration	NOUN
fueconorg-12876	12	13	at	at	ADP
fueconorg-12876	12	14	the	the	DET
fueconorg-12876	12	15	united	united	PROPN
fueconorg-12876	12	16	nations	nations	PROPN
fueconorg-12876	12	17	millennium	millennium	PROPN
fueconorg-12876	12	18	conference	conference	PROPN
fueconorg-12876	12	19	in	in	ADP
fueconorg-12876	12	20	new	new	PROPN
fueconorg-12876	12	21	york	york	PROPN
fueconorg-12876	12	22	.	.	PUNCT
fueconorg-12876	13	1	eight	eight	NUM
fueconorg-12876	13	2	international	international	ADJ
fueconorg-12876	13	3	development	development	NOUN
fueconorg-12876	13	4	goals	goal	NOUN
fueconorg-12876	13	5	were	be	AUX
fueconorg-12876	13	6	derived	derive	VERB
fueconorg-12876	13	7	from	from	ADP
fueconorg-12876	13	8	this	this	PRON
fueconorg-12876	13	9	,	,	PUNCT
fueconorg-12876	13	10	the	the	DET
fueconorg-12876	13	11	millennium	millennium	NOUN
fueconorg-12876	13	12	development	development	NOUN
fueconorg-12876	13	13	goals	goal	NOUN
fueconorg-12876	13	14	(	(	PUNCT
fueconorg-12876	13	15	mdgs	mdgs	NOUN
fueconorg-12876	13	16	)	)	PUNCT
fueconorg-12876	13	17	,	,	PUNCT
fueconorg-12876	13	18	which	which	PRON
fueconorg-12876	13	19	were	be	AUX
fueconorg-12876	13	20	to	to	PART
fueconorg-12876	13	21	be	be	AUX
fueconorg-12876	13	22	achieved	achieve	VERB
fueconorg-12876	13	23	by	by	ADP
fueconorg-12876	13	24	2015	2015	NUM
fueconorg-12876	13	25	.	.	PUNCT
fueconorg-12876	14	1	building	build	VERB
fueconorg-12876	14	2	on	on	ADP
fueconorg-12876	14	3	this	this	PRON
fueconorg-12876	14	4	,	,	PUNCT
fueconorg-12876	14	5	the	the	DET
fueconorg-12876	14	6	2030	2030	NUM
fueconorg-12876	14	7	agenda	agenda	NOUN
fueconorg-12876	14	8	for	for	ADP
fueconorg-12876	14	9	sustainable	sustainable	ADJ
fueconorg-12876	14	10	development	development	NOUN
fueconorg-12876	14	11	was	be	AUX
fueconorg-12876	14	12	adopted	adopt	VERB
fueconorg-12876	14	13	in	in	ADP
fueconorg-12876	14	14	september	september	PROPN
fueconorg-12876	14	15	2015	2015	NUM
fueconorg-12876	14	16	with	with	ADP
fueconorg-12876	14	17	a	a	DET
fueconorg-12876	14	18	historic	historic	ADJ
fueconorg-12876	14	19	consensus	consensus	NOUN
fueconorg-12876	14	20	between	between	ADP
fueconorg-12876	14	21	the	the	DET
fueconorg-12876	14	22	193	193	NUM
fueconorg-12876	14	23	member	member	NOUN
fueconorg-12876	14	24	states	state	NOUN
fueconorg-12876	14	25	of	of	ADP
fueconorg-12876	14	26	the	the	DET
fueconorg-12876	14	27	united	united	PROPN
fueconorg-12876	14	28	nations	nations	PROPN
fueconorg-12876	14	29	.	.	PUNCT
fueconorg-12876	15	1	it	it	PRON
fueconorg-12876	15	2	takes	take	VERB
fueconorg-12876	15	3	a	a	DET
fueconorg-12876	15	4	holistic	holistic	ADJ
fueconorg-12876	15	5	approach	approach	NOUN
fueconorg-12876	15	6	to	to	ADP
fueconorg-12876	15	7	working	work	VERB
fueconorg-12876	15	8	towards	towards	ADP
fueconorg-12876	15	9	transforming	transform	VERB
fueconorg-12876	15	10	the	the	DET
fueconorg-12876	15	11	world	world	NOUN
fueconorg-12876	15	12	in	in	ADP
fueconorg-12876	15	13	favor	favor	NOUN
fueconorg-12876	15	14	of	of	ADP
fueconorg-12876	15	15	global	global	ADJ
fueconorg-12876	15	16	sustainable	sustainable	ADJ
fueconorg-12876	15	17	development	development	NOUN
fueconorg-12876	15	18	and	and	CCONJ
fueconorg-12876	15	19	defining	define	VERB
fueconorg-12876	15	20	a	a	DET
fueconorg-12876	15	21	comprehensive	comprehensive	ADJ
fueconorg-12876	15	22	framework	framework	NOUN
fueconorg-12876	15	23	for	for	ADP
fueconorg-12876	15	24	aligning	align	VERB
fueconorg-12876	15	25	national	national	ADJ
fueconorg-12876	15	26	and	and	CCONJ
fueconorg-12876	15	27	international	international	ADJ
fueconorg-12876	15	28	policies	policy	NOUN
fueconorg-12876	15	29	with	with	ADP
fueconorg-12876	15	30	the	the	DET
fueconorg-12876	15	31	principles	principle	NOUN
fueconorg-12876	15	32	of	of	ADP
fueconorg-12876	15	33	sustainability	sustainability	NOUN
fueconorg-12876	15	34	.	.	PUNCT
fueconorg-12876	16	1	for	for	ADP
fueconorg-12876	16	2	the	the	DET
fueconorg-12876	16	3	first	first	ADJ
fueconorg-12876	16	4	time	time	NOUN
fueconorg-12876	16	5	,	,	PUNCT
fueconorg-12876	16	6	the	the	DET
fueconorg-12876	16	7	2030	2030	NUM
fueconorg-12876	16	8	agenda	agenda	NOUN
fueconorg-12876	16	9	covers	cover	VERB
fueconorg-12876	16	10	all	all	DET
fueconorg-12876	16	11	three	three	NUM
fueconorg-12876	16	12	dimensions	dimension	NOUN
fueconorg-12876	16	13	of	of	ADP
fueconorg-12876	16	14	sustainability	sustainability	NOUN
fueconorg-12876	16	15	:	:	PUNCT
fueconorg-12876	16	16	social	social	ADJ
fueconorg-12876	16	17	,	,	PUNCT
fueconorg-12876	16	18	economic	economic	ADJ
fueconorg-12876	16	19	,	,	PUNCT
fueconorg-12876	16	20	and	and	CCONJ
fueconorg-12876	16	21	environmental	environmental	ADJ
fueconorg-12876	16	22	.	.	PUNCT
fueconorg-12876	17	1	at	at	ADP
fueconorg-12876	17	2	the	the	DET
fueconorg-12876	17	3	heart	heart	NOUN
fueconorg-12876	17	4	of	of	ADP
fueconorg-12876	17	5	the	the	DET
fueconorg-12876	17	6	2030	2030	NUM
fueconorg-12876	17	7	agenda	agenda	NOUN
fueconorg-12876	17	8	are	be	AUX
fueconorg-12876	17	9	the	the	DET
fueconorg-12876	17	10	17	17	NUM
fueconorg-12876	17	11	sustainable	sustainable	ADJ
fueconorg-12876	17	12	development	development	NOUN
fueconorg-12876	17	13	goals	goal	NOUN
fueconorg-12876	17	14	(	(	PUNCT
fueconorg-12876	17	15	sdgs	sdgs	ADJ
fueconorg-12876	17	16	)	)	PUNCT
fueconorg-12876	17	17	(	(	PUNCT
fueconorg-12876	17	18	united	united	PROPN
fueconorg-12876	17	19	nations	nations	PROPN
fueconorg-12876	17	20	,	,	PUNCT
fueconorg-12876	17	21	2015	2015	NUM
fueconorg-12876	17	22	)	)	PUNCT
fueconorg-12876	17	23	.	.	PUNCT
fueconorg-12876	18	1	the	the	DET
fueconorg-12876	18	2	aim	aim	NOUN
fueconorg-12876	18	3	of	of	ADP
fueconorg-12876	18	4	the	the	DET
fueconorg-12876	18	5	2030	2030	NUM
fueconorg-12876	18	6	agenda	agenda	NOUN
fueconorg-12876	18	7	is	be	AUX
fueconorg-12876	18	8	to	to	PART
fueconorg-12876	18	9	make	make	VERB
fueconorg-12876	18	10	global	global	ADJ
fueconorg-12876	18	11	development	development	NOUN
fueconorg-12876	18	12	socially	socially	ADV
fueconorg-12876	18	13	,	,	PUNCT
fueconorg-12876	18	14	ecologically	ecologically	ADV
fueconorg-12876	18	15	,	,	PUNCT
fueconorg-12876	18	16	and	and	CCONJ
fueconorg-12876	18	17	economically	economically	ADV
fueconorg-12876	18	18	sustainable	sustainable	ADJ
fueconorg-12876	18	19	and	and	CCONJ
fueconorg-12876	18	20	thus	thus	ADV
fueconorg-12876	18	21	drive	drive	VERB
fueconorg-12876	18	22	forward	forward	ADV
fueconorg-12876	18	23	the	the	DET
fueconorg-12876	18	24	long	long	ADJ
fueconorg-12876	18	25	overdue	overdue	ADJ
fueconorg-12876	18	26	transformation	transformation	NOUN
fueconorg-12876	18	27	of	of	ADP
fueconorg-12876	18	28	national	national	ADJ
fueconorg-12876	18	29	economies	economy	NOUN
fueconorg-12876	18	30	towards	towards	ADP
fueconorg-12876	18	31	significantly	significantly	ADV
fueconorg-12876	18	32	more	more	ADV
fueconorg-12876	18	33	sustainable	sustainable	ADJ
fueconorg-12876	18	34	and	and	CCONJ
fueconorg-12876	18	35	inclusive	inclusive	ADJ
fueconorg-12876	18	36	development	development	NOUN
fueconorg-12876	18	37	.	.	PUNCT
fueconorg-12876	19	1	the	the	DET
fueconorg-12876	19	2	abovementioned	abovementione	VERB
fueconorg-12876	19	3	goals	goal	NOUN
fueconorg-12876	19	4	are	be	AUX
fueconorg-12876	19	5	not	not	PART
fueconorg-12876	19	6	only	only	ADV
fueconorg-12876	19	7	relevant	relevant	ADJ
fueconorg-12876	19	8	for	for	ADP
fueconorg-12876	19	9	politicians	politician	NOUN
fueconorg-12876	19	10	and	and	CCONJ
fueconorg-12876	19	11	governments	government	NOUN
fueconorg-12876	19	12	in	in	ADP
fueconorg-12876	19	13	the	the	DET
fueconorg-12876	19	14	implementation	implementation	NOUN
fueconorg-12876	19	15	of	of	ADP
fueconorg-12876	19	16	suitable	suitable	ADJ
fueconorg-12876	19	17	sustainability	sustainability	NOUN
fueconorg-12876	19	18	strategies	strategy	NOUN
fueconorg-12876	19	19	and	and	CCONJ
fueconorg-12876	19	20	measures	measure	NOUN
fueconorg-12876	19	21	,	,	PUNCT
fueconorg-12876	19	22	but	but	CCONJ
fueconorg-12876	19	23	also	also	ADV
fueconorg-12876	19	24	offer	offer	VERB
fueconorg-12876	19	25	companies	company	NOUN
fueconorg-12876	19	26	the	the	DET
fueconorg-12876	19	27	opportunity	opportunity	NOUN
fueconorg-12876	19	28	to	to	PART
fueconorg-12876	19	29	align	align	VERB
fueconorg-12876	19	30	their	their	PRON
fueconorg-12876	19	31	strategies	strategy	NOUN
fueconorg-12876	19	32	and	and	CCONJ
fueconorg-12876	19	33	business	business	NOUN
fueconorg-12876	19	34	models	model	NOUN
fueconorg-12876	19	35	with	with	ADP
fueconorg-12876	19	36	them	they	PRON
fueconorg-12876	19	37	and	and	CCONJ
fueconorg-12876	19	38	to	to	PART
fueconorg-12876	19	39	communicate	communicate	VERB
fueconorg-12876	19	40	their	their	PRON
fueconorg-12876	19	41	contribution	contribution	NOUN
fueconorg-12876	19	42	to	to	ADP
fueconorg-12876	19	43	sustainable	sustainable	ADJ
fueconorg-12876	19	44	development	development	NOUN
fueconorg-12876	19	45	and	and	CCONJ
fueconorg-12876	19	46	their	their	PRON
fueconorg-12876	19	47	perceived	perceive	VERB
fueconorg-12876	19	48	social	social	ADJ
fueconorg-12876	19	49	responsibility	responsibility	NOUN
fueconorg-12876	19	50	in	in	ADP
fueconorg-12876	19	51	a	a	DET
fueconorg-12876	19	52	sustainability	sustainability	NOUN
fueconorg-12876	19	53	report	report	NOUN
fueconorg-12876	19	54	.	.	PUNCT
fueconorg-12876	20	1	in	in	ADP
fueconorg-12876	20	2	its	its	PRON
fueconorg-12876	20	3	current	current	ADJ
fueconorg-12876	20	4	form	form	NOUN
fueconorg-12876	20	5	,	,	PUNCT
fueconorg-12876	20	6	the	the	DET
fueconorg-12876	20	7	2030	2030	NUM
fueconorg-12876	20	8	agenda	agenda	NOUN
fueconorg-12876	20	9	is	be	AUX
fueconorg-12876	20	10	a	a	DET
fueconorg-12876	20	11	voluntary	voluntary	ADJ
fueconorg-12876	20	12	commitment	commitment	NOUN
fueconorg-12876	20	13	by	by	ADP
fueconorg-12876	20	14	the	the	DET
fueconorg-12876	20	15	un	un	PROPN
fueconorg-12876	20	16	member	member	PROPN
fueconorg-12876	20	17	states	state	NOUN
fueconorg-12876	20	18	,	,	PUNCT
fueconorg-12876	20	19	which	which	PRON
fueconorg-12876	20	20	are	be	AUX
fueconorg-12876	20	21	responsible	responsible	ADJ
fueconorg-12876	20	22	for	for	ADP
fueconorg-12876	20	23	defining	define	VERB
fueconorg-12876	20	24	concrete	concrete	ADJ
fueconorg-12876	20	25	framework	framework	NOUN
fueconorg-12876	20	26	conditions	condition	NOUN
fueconorg-12876	20	27	for	for	ADP
fueconorg-12876	20	28	companies	company	NOUN
fueconorg-12876	20	29	(	(	PUNCT
fueconorg-12876	20	30	holzbaur	holzbaur	NOUN
fueconorg-12876	20	31	,	,	PUNCT
fueconorg-12876	20	32	2020	2020	NUM
fueconorg-12876	20	33	)	)	PUNCT
fueconorg-12876	20	34	.	.	PUNCT
fueconorg-12876	21	1	the	the	DET
fueconorg-12876	21	2	following	follow	VERB
fueconorg-12876	21	3	chapters	chapter	NOUN
fueconorg-12876	21	4	trace	trace	VERB
fueconorg-12876	21	5	the	the	DET
fueconorg-12876	21	6	path	path	NOUN
fueconorg-12876	21	7	of	of	ADP
fueconorg-12876	21	8	initiatives	initiative	NOUN
fueconorg-12876	21	9	and	and	CCONJ
fueconorg-12876	21	10	regulatory	regulatory	ADJ
fueconorg-12876	21	11	requirements	requirement	NOUN
fueconorg-12876	21	12	in	in	ADP
fueconorg-12876	21	13	the	the	DET
fueconorg-12876	21	14	european	european	PROPN
fueconorg-12876	21	15	union	union	PROPN
fueconorg-12876	21	16	(	(	PUNCT
fueconorg-12876	21	17	eu	eu	PROPN
fueconorg-12876	21	18	)	)	PUNCT
fueconorg-12876	21	19	regarding	regard	VERB
fueconorg-12876	21	20	corporate	corporate	ADJ
fueconorg-12876	21	21	sustainability	sustainability	NOUN
fueconorg-12876	21	22	reporting	reporting	NOUN
fueconorg-12876	21	23	and	and	CCONJ
fueconorg-12876	21	24	begin	begin	VERB
fueconorg-12876	21	25	by	by	ADP
fueconorg-12876	21	26	looking	look	VERB
fueconorg-12876	21	27	at	at	ADP
fueconorg-12876	21	28	different	different	ADJ
fueconorg-12876	21	29	reporting	reporting	NOUN
fueconorg-12876	21	30	concepts	concept	NOUN
fueconorg-12876	21	31	.	.	PUNCT
fueconorg-12876	22	1	2	2	X
fueconorg-12876	22	2	.	.	NOUN
fueconorg-12876	22	3	influences	influence	NOUN
fueconorg-12876	22	4	on	on	ADP
fueconorg-12876	22	5	the	the	DET
fueconorg-12876	22	6	changes	change	NOUN
fueconorg-12876	22	7	in	in	ADP
fueconorg-12876	22	8	corporate	corporate	ADJ
fueconorg-12876	22	9	reporting	reporting	NOUN
fueconorg-12876	22	10	on	on	ADP
fueconorg-12876	22	11	the	the	DET
fueconorg-12876	22	12	one	one	NUM
fueconorg-12876	22	13	hand	hand	NOUN
fueconorg-12876	22	14	,	,	PUNCT
fueconorg-12876	22	15	corporate	corporate	ADJ
fueconorg-12876	22	16	activity	activity	NOUN
fueconorg-12876	22	17	has	have	AUX
fueconorg-12876	22	18	evolved	evolve	VERB
fueconorg-12876	22	19	over	over	ADP
fueconorg-12876	22	20	the	the	DET
fueconorg-12876	22	21	last	last	ADJ
fueconorg-12876	22	22	few	few	ADJ
fueconorg-12876	22	23	decades	decade	NOUN
fueconorg-12876	22	24	due	due	ADP
fueconorg-12876	22	25	to	to	ADP
fueconorg-12876	22	26	the	the	DET
fueconorg-12876	22	27	transformation	transformation	NOUN
fueconorg-12876	22	28	from	from	ADP
fueconorg-12876	22	29	an	an	DET
fueconorg-12876	22	30	industrial	industrial	ADJ
fueconorg-12876	22	31	society	society	NOUN
fueconorg-12876	22	32	to	to	ADP
fueconorg-12876	22	33	a	a	DET
fueconorg-12876	22	34	service	service	NOUN
fueconorg-12876	22	35	and	and	CCONJ
fueconorg-12876	22	36	high	high	ADJ
fueconorg-12876	22	37	-	-	PUNCT
fueconorg-12876	22	38	tech	tech	NOUN
fueconorg-12876	22	39	society	society	NOUN
fueconorg-12876	22	40	combined	combine	VERB
fueconorg-12876	22	41	with	with	ADP
fueconorg-12876	22	42	an	an	DET
fueconorg-12876	22	43	information	information	NOUN
fueconorg-12876	22	44	and	and	CCONJ
fueconorg-12876	22	45	knowledge	knowledge	NOUN
fueconorg-12876	22	46	society	society	NOUN
fueconorg-12876	22	47	.	.	PUNCT
fueconorg-12876	23	1	on	on	ADP
fueconorg-12876	23	2	the	the	DET
fueconorg-12876	23	3	other	other	ADJ
fueconorg-12876	23	4	hand	hand	NOUN
fueconorg-12876	23	5	,	,	PUNCT
fueconorg-12876	23	6	corporate	corporate	ADJ
fueconorg-12876	23	7	reporting	reporting	NOUN
fueconorg-12876	23	8	is	be	AUX
fueconorg-12876	23	9	also	also	ADV
fueconorg-12876	23	10	subject	subject	ADJ
fueconorg-12876	23	11	to	to	ADP
fueconorg-12876	23	12	further	further	ADJ
fueconorg-12876	23	13	changes	change	NOUN
fueconorg-12876	23	14	,	,	PUNCT
fueconorg-12876	23	15	among	among	ADP
fueconorg-12876	23	16	other	other	ADJ
fueconorg-12876	23	17	things	thing	NOUN
fueconorg-12876	23	18	due	due	ADJ
fueconorg-12876	23	19	to	to	ADP
fueconorg-12876	23	20	the	the	DET
fueconorg-12876	23	21	increased	increase	VERB
fueconorg-12876	23	22	internationalization	internationalization	NOUN
fueconorg-12876	23	23	and	and	CCONJ
fueconorg-12876	23	24	capital	capital	NOUN
fueconorg-12876	23	25	market	market	NOUN
fueconorg-12876	23	26	orientation	orientation	NOUN
fueconorg-12876	23	27	of	of	ADP
fueconorg-12876	23	28	companies	company	NOUN
fueconorg-12876	23	29	(	(	PUNCT
fueconorg-12876	23	30	haller	haller	PROPN
fueconorg-12876	23	31	,	,	PUNCT
fueconorg-12876	23	32	2006	2006	NUM
fueconorg-12876	23	33	;	;	PUNCT
fueconorg-12876	23	34	durchschein	durchschein	ADJ
fueconorg-12876	23	35	,	,	PUNCT
fueconorg-12876	23	36	2017	2017	NUM
fueconorg-12876	23	37	)	)	PUNCT
fueconorg-12876	23	38	,	,	PUNCT
fueconorg-12876	23	39	but	but	CCONJ
fueconorg-12876	23	40	also	also	ADV
fueconorg-12876	23	41	due	due	ADP
fueconorg-12876	23	42	to	to	ADP
fueconorg-12876	23	43	a	a	DET
fueconorg-12876	23	44	series	series	NOUN
fueconorg-12876	23	45	of	of	ADP
fueconorg-12876	23	46	accounting	accounting	NOUN
fueconorg-12876	23	47	scandals	scandal	NOUN
fueconorg-12876	23	48	around	around	ADP
fueconorg-12876	23	49	the	the	DET
fueconorg-12876	23	50	turn	turn	NOUN
fueconorg-12876	23	51	of	of	ADP
fueconorg-12876	23	52	the	the	DET
fueconorg-12876	23	53	millennium	millennium	NOUN
fueconorg-12876	23	54	(	(	PUNCT
fueconorg-12876	23	55	e.g.	e.g.	ADV
fueconorg-12876	23	56	enron	enron	PROPN
fueconorg-12876	23	57	,	,	PUNCT
fueconorg-12876	23	58	worldcom	worldcom	PROPN
fueconorg-12876	23	59	,	,	PUNCT
fueconorg-12876	23	60	parmalat	parmalat	NOUN
fueconorg-12876	23	61	)	)	PUNCT
fueconorg-12876	23	62	,	,	PUNCT
fueconorg-12876	23	63	mandatory	mandatory	ADJ
fueconorg-12876	23	64	sustainability	sustainability	NOUN
fueconorg-12876	23	65	reporting	reporting	NOUN
fueconorg-12876	23	66	–	–	PUNCT
fueconorg-12876	23	67	evolution	evolution	NOUN
fueconorg-12876	23	68	of	of	ADP
fueconorg-12876	23	69	regulation	regulation	NOUN
fueconorg-12876	23	70	in	in	ADP
fueconorg-12876	23	71	the	the	DET
fueconorg-12876	23	72	european	european	PROPN
fueconorg-12876	23	73	union	union	PROPN
fueconorg-12876	23	74	243	243	NUM
fueconorg-12876	23	75	which	which	PRON
fueconorg-12876	23	76	have	have	AUX
fueconorg-12876	23	77	highlighted	highlight	VERB
fueconorg-12876	23	78	the	the	DET
fueconorg-12876	23	79	need	need	NOUN
fueconorg-12876	23	80	to	to	PART
fueconorg-12876	23	81	strengthen	strengthen	VERB
fueconorg-12876	23	82	the	the	DET
fueconorg-12876	23	83	transparency	transparency	NOUN
fueconorg-12876	23	84	and	and	CCONJ
fueconorg-12876	23	85	credibility	credibility	NOUN
fueconorg-12876	23	86	of	of	ADP
fueconorg-12876	23	87	reporting	report	VERB
fueconorg-12876	23	88	through	through	ADP
fueconorg-12876	23	89	additional	additional	ADJ
fueconorg-12876	23	90	regulation	regulation	NOUN
fueconorg-12876	23	91	(	(	PUNCT
fueconorg-12876	23	92	yongvanich	yongvanich	PROPN
fueconorg-12876	23	93	&	&	CCONJ
fueconorg-12876	23	94	guthrie	guthrie	PROPN
fueconorg-12876	23	95	2006	2006	NUM
fueconorg-12876	23	96	;	;	PUNCT
fueconorg-12876	23	97	fink	fink	PROPN
fueconorg-12876	23	98	&	&	CCONJ
fueconorg-12876	23	99	kajüter	kajüter	PROPN
fueconorg-12876	23	100	2021	2021	NUM
fueconorg-12876	23	101	)	)	PUNCT
fueconorg-12876	23	102	.	.	PUNCT
fueconorg-12876	24	1	one	one	NUM
fueconorg-12876	24	2	of	of	ADP
fueconorg-12876	24	3	the	the	DET
fueconorg-12876	24	4	main	main	ADJ
fueconorg-12876	24	5	objectives	objective	NOUN
fueconorg-12876	24	6	of	of	ADP
fueconorg-12876	24	7	corporate	corporate	ADJ
fueconorg-12876	24	8	reporting	reporting	NOUN
fueconorg-12876	24	9	is	be	AUX
fueconorg-12876	24	10	to	to	PART
fueconorg-12876	24	11	provide	provide	VERB
fueconorg-12876	24	12	decision	decision	NOUN
fueconorg-12876	24	13	-	-	PUNCT
fueconorg-12876	24	14	relevant	relevant	ADJ
fueconorg-12876	24	15	information	information	NOUN
fueconorg-12876	24	16	based	base	VERB
fueconorg-12876	24	17	on	on	ADP
fueconorg-12876	24	18	which	which	PRON
fueconorg-12876	24	19	the	the	DET
fueconorg-12876	24	20	performance	performance	NOUN
fueconorg-12876	24	21	and	and	CCONJ
fueconorg-12876	24	22	value	value	NOUN
fueconorg-12876	24	23	of	of	ADP
fueconorg-12876	24	24	a	a	DET
fueconorg-12876	24	25	company	company	NOUN
fueconorg-12876	24	26	can	can	AUX
fueconorg-12876	24	27	be	be	AUX
fueconorg-12876	24	28	assessed	assess	VERB
fueconorg-12876	24	29	(	(	PUNCT
fueconorg-12876	24	30	coenenberg	coenenberg	NOUN
fueconorg-12876	24	31	et	et	PROPN
fueconorg-12876	24	32	al	al	PROPN
fueconorg-12876	24	33	.	.	PROPN
fueconorg-12876	24	34	,	,	PUNCT
fueconorg-12876	24	35	2024	2024	NUM
fueconorg-12876	24	36	)	)	PUNCT
fueconorg-12876	24	37	.	.	PUNCT
fueconorg-12876	25	1	as	as	ADP
fueconorg-12876	25	2	a	a	DET
fueconorg-12876	25	3	sub	sub	NOUN
fueconorg-12876	25	4	-	-	NOUN
fueconorg-12876	25	5	area	area	NOUN
fueconorg-12876	25	6	,	,	PUNCT
fueconorg-12876	25	7	traditional	traditional	ADJ
fueconorg-12876	25	8	financial	financial	ADJ
fueconorg-12876	25	9	reporting	reporting	NOUN
fueconorg-12876	25	10	,	,	PUNCT
fueconorg-12876	25	11	with	with	SCONJ
fueconorg-12876	25	12	its	its	PRON
fueconorg-12876	25	13	systeminherent	systeminherent	NOUN
fueconorg-12876	25	14	focus	focus	NOUN
fueconorg-12876	25	15	on	on	ADP
fueconorg-12876	25	16	the	the	DET
fueconorg-12876	25	17	past	past	ADJ
fueconorg-12876	25	18	and	and	CCONJ
fueconorg-12876	25	19	necessary	necessary	ADJ
fueconorg-12876	25	20	objectivity	objectivity	NOUN
fueconorg-12876	25	21	,	,	PUNCT
fueconorg-12876	25	22	basically	basically	ADV
fueconorg-12876	25	23	only	only	ADV
fueconorg-12876	25	24	shows	show	VERB
fueconorg-12876	25	25	financial	financial	ADJ
fueconorg-12876	25	26	information	information	NOUN
fueconorg-12876	25	27	on	on	ADP
fueconorg-12876	25	28	the	the	DET
fueconorg-12876	25	29	net	net	ADJ
fueconorg-12876	25	30	assets	asset	NOUN
fueconorg-12876	25	31	,	,	PUNCT
fueconorg-12876	25	32	financial	financial	ADJ
fueconorg-12876	25	33	position	position	NOUN
fueconorg-12876	25	34	,	,	PUNCT
fueconorg-12876	25	35	and	and	CCONJ
fueconorg-12876	25	36	results	result	NOUN
fueconorg-12876	25	37	of	of	ADP
fueconorg-12876	25	38	operations	operation	NOUN
fueconorg-12876	25	39	,	,	PUNCT
fueconorg-12876	25	40	which	which	PRON
fueconorg-12876	25	41	primarily	primarily	ADV
fueconorg-12876	25	42	satisfies	satisfy	VERB
fueconorg-12876	25	43	the	the	DET
fueconorg-12876	25	44	information	information	NOUN
fueconorg-12876	25	45	needs	need	NOUN
fueconorg-12876	25	46	of	of	ADP
fueconorg-12876	25	47	investors	investor	NOUN
fueconorg-12876	25	48	,	,	PUNCT
fueconorg-12876	25	49	lenders	lender	NOUN
fueconorg-12876	25	50	and	and	CCONJ
fueconorg-12876	25	51	other	other	ADJ
fueconorg-12876	25	52	creditors	creditor	NOUN
fueconorg-12876	25	53	and	and	CCONJ
fueconorg-12876	25	54	determines	determine	VERB
fueconorg-12876	25	55	the	the	DET
fueconorg-12876	25	56	financial	financial	ADJ
fueconorg-12876	25	57	value	value	NOUN
fueconorg-12876	25	58	of	of	ADP
fueconorg-12876	25	59	the	the	DET
fueconorg-12876	25	60	company	company	NOUN
fueconorg-12876	25	61	.	.	PUNCT
fueconorg-12876	26	1	the	the	DET
fueconorg-12876	26	2	accounting	accounting	NOUN
fueconorg-12876	26	3	regulations	regulation	NOUN
fueconorg-12876	26	4	lead	lead	VERB
fueconorg-12876	26	5	to	to	ADP
fueconorg-12876	26	6	differences	difference	NOUN
fueconorg-12876	26	7	between	between	ADP
fueconorg-12876	26	8	the	the	DET
fueconorg-12876	26	9	balance	balance	NOUN
fueconorg-12876	26	10	sheet	sheet	NOUN
fueconorg-12876	26	11	equity	equity	NOUN
fueconorg-12876	26	12	,	,	PUNCT
fueconorg-12876	26	13	the	the	DET
fueconorg-12876	26	14	stock	stock	NOUN
fueconorg-12876	26	15	market	market	NOUN
fueconorg-12876	26	16	capitalization	capitalization	NOUN
fueconorg-12876	26	17	and	and	CCONJ
fueconorg-12876	26	18	the	the	DET
fueconorg-12876	26	19	"	"	PUNCT
fueconorg-12876	26	20	intrinsic	intrinsic	ADJ
fueconorg-12876	26	21	value	value	NOUN
fueconorg-12876	26	22	"	"	PUNCT
fueconorg-12876	26	23	of	of	ADP
fueconorg-12876	26	24	the	the	DET
fueconorg-12876	26	25	company	company	NOUN
fueconorg-12876	26	26	based	base	VERB
fueconorg-12876	26	27	on	on	ADP
fueconorg-12876	26	28	a	a	DET
fueconorg-12876	26	29	future	future	ADJ
fueconorg-12876	26	30	success	success	NOUN
fueconorg-12876	26	31	-	-	PUNCT
fueconorg-12876	26	32	oriented	orient	VERB
fueconorg-12876	26	33	valuation	valuation	NOUN
fueconorg-12876	26	34	,	,	PUNCT
fueconorg-12876	26	35	which	which	PRON
fueconorg-12876	26	36	can	can	AUX
fueconorg-12876	26	37	only	only	ADV
fueconorg-12876	26	38	be	be	AUX
fueconorg-12876	26	39	explained	explain	VERB
fueconorg-12876	26	40	by	by	ADP
fueconorg-12876	26	41	providing	provide	VERB
fueconorg-12876	26	42	more	more	ADJ
fueconorg-12876	26	43	information	information	NOUN
fueconorg-12876	26	44	(	(	PUNCT
fueconorg-12876	26	45	durchschein	durchschein	ADJ
fueconorg-12876	26	46	,	,	PUNCT
fueconorg-12876	26	47	2017	2017	NUM
fueconorg-12876	26	48	;	;	PUNCT
fueconorg-12876	26	49	coenenberg	coenenberg	NOUN
fueconorg-12876	26	50	et	et	PROPN
fueconorg-12876	26	51	al	al	PROPN
fueconorg-12876	26	52	.	.	PROPN
fueconorg-12876	26	53	,	,	PUNCT
fueconorg-12876	26	54	2024	2024	NUM
fueconorg-12876	26	55	)	)	PUNCT
fueconorg-12876	26	56	,	,	PUNCT
fueconorg-12876	26	57	e.g.	e.g.	ADV
fueconorg-12876	26	58	due	due	ADP
fueconorg-12876	26	59	to	to	ADP
fueconorg-12876	26	60	valuation	valuation	NOUN
fueconorg-12876	26	61	regulations	regulation	NOUN
fueconorg-12876	26	62	or	or	CCONJ
fueconorg-12876	26	63	accounting	accounting	NOUN
fueconorg-12876	26	64	prohibitions	prohibition	NOUN
fueconorg-12876	26	65	for	for	ADP
fueconorg-12876	26	66	certain	certain	ADJ
fueconorg-12876	26	67	intangible	intangible	ADJ
fueconorg-12876	26	68	assets	asset	NOUN
fueconorg-12876	26	69	.	.	PUNCT
fueconorg-12876	27	1	similarly	similarly	ADV
fueconorg-12876	27	2	,	,	PUNCT
fueconorg-12876	27	3	non	non	ADJ
fueconorg-12876	27	4	-	-	ADJ
fueconorg-12876	27	5	financial	financial	ADJ
fueconorg-12876	27	6	information	information	NOUN
fueconorg-12876	27	7	on	on	ADP
fueconorg-12876	27	8	topics	topic	NOUN
fueconorg-12876	27	9	such	such	ADJ
fueconorg-12876	27	10	as	as	ADP
fueconorg-12876	27	11	management	management	NOUN
fueconorg-12876	27	12	quality	quality	NOUN
fueconorg-12876	27	13	,	,	PUNCT
fueconorg-12876	27	14	customer	customer	NOUN
fueconorg-12876	27	15	satisfaction	satisfaction	NOUN
fueconorg-12876	27	16	and	and	CCONJ
fueconorg-12876	27	17	the	the	DET
fueconorg-12876	27	18	company	company	NOUN
fueconorg-12876	27	19	's	's	PART
fueconorg-12876	27	20	social	social	ADJ
fueconorg-12876	27	21	and	and	CCONJ
fueconorg-12876	27	22	environmental	environmental	ADJ
fueconorg-12876	27	23	performance	performance	NOUN
fueconorg-12876	27	24	can	can	AUX
fueconorg-12876	27	25	also	also	ADV
fueconorg-12876	27	26	enable	enable	VERB
fueconorg-12876	27	27	recipients	recipient	NOUN
fueconorg-12876	27	28	to	to	PART
fueconorg-12876	27	29	better	well	ADV
fueconorg-12876	27	30	understand	understand	VERB
fueconorg-12876	27	31	the	the	DET
fueconorg-12876	27	32	links	link	NOUN
fueconorg-12876	27	33	between	between	ADP
fueconorg-12876	27	34	economic	economic	ADJ
fueconorg-12876	27	35	transactions	transaction	NOUN
fueconorg-12876	27	36	,	,	PUNCT
fueconorg-12876	27	37	financial	financial	ADJ
fueconorg-12876	27	38	reports	report	NOUN
fueconorg-12876	27	39	and	and	CCONJ
fueconorg-12876	27	40	factors	factor	NOUN
fueconorg-12876	27	41	that	that	PRON
fueconorg-12876	27	42	ensure	ensure	VERB
fueconorg-12876	27	43	long	long	ADJ
fueconorg-12876	27	44	-	-	PUNCT
fueconorg-12876	27	45	term	term	NOUN
fueconorg-12876	27	46	and	and	CCONJ
fueconorg-12876	27	47	sustainable	sustainable	ADJ
fueconorg-12876	27	48	growth	growth	NOUN
fueconorg-12876	27	49	and	and	CCONJ
fueconorg-12876	27	50	the	the	DET
fueconorg-12876	27	51	development	development	NOUN
fueconorg-12876	27	52	of	of	ADP
fueconorg-12876	27	53	corporate	corporate	ADJ
fueconorg-12876	27	54	value	value	NOUN
fueconorg-12876	27	55	(	(	PUNCT
fueconorg-12876	27	56	fasan	fasan	ADJ
fueconorg-12876	27	57	,	,	PUNCT
fueconorg-12876	27	58	2013	2013	NUM
fueconorg-12876	27	59	)	)	PUNCT
fueconorg-12876	27	60	.	.	PUNCT
fueconorg-12876	28	1	the	the	DET
fueconorg-12876	28	2	changing	change	VERB
fueconorg-12876	28	3	assessment	assessment	NOUN
fueconorg-12876	28	4	of	of	ADP
fueconorg-12876	28	5	which	which	DET
fueconorg-12876	28	6	information	information	NOUN
fueconorg-12876	28	7	is	be	AUX
fueconorg-12876	28	8	relevant	relevant	ADJ
fueconorg-12876	28	9	for	for	ADP
fueconorg-12876	28	10	determining	determine	VERB
fueconorg-12876	28	11	the	the	DET
fueconorg-12876	28	12	value	value	NOUN
fueconorg-12876	28	13	of	of	ADP
fueconorg-12876	28	14	a	a	DET
fueconorg-12876	28	15	company	company	NOUN
fueconorg-12876	28	16	can	can	AUX
fueconorg-12876	28	17	be	be	AUX
fueconorg-12876	28	18	explained	explain	VERB
fueconorg-12876	28	19	by	by	ADP
fueconorg-12876	28	20	the	the	DET
fueconorg-12876	28	21	three	three	NUM
fueconorg-12876	28	22	following	follow	VERB
fueconorg-12876	28	23	reporting	reporting	NOUN
fueconorg-12876	28	24	concepts	concept	NOUN
fueconorg-12876	28	25	,	,	PUNCT
fueconorg-12876	28	26	which	which	PRON
fueconorg-12876	28	27	have	have	AUX
fueconorg-12876	28	28	developed	develop	VERB
fueconorg-12876	28	29	largely	largely	ADV
fueconorg-12876	28	30	chronologically	chronologically	ADV
fueconorg-12876	28	31	(	(	PUNCT
fueconorg-12876	28	32	coenenberg	coenenberg	NOUN
fueconorg-12876	28	33	et	et	PROPN
fueconorg-12876	28	34	al	al	PROPN
fueconorg-12876	28	35	.	.	PROPN
fueconorg-12876	28	36	,	,	PUNCT
fueconorg-12876	28	37	2024	2024	NUM
fueconorg-12876	28	38	)	)	PUNCT
fueconorg-12876	28	39	.	.	PUNCT
fueconorg-12876	29	1	2.1	2.1	NUM
fueconorg-12876	29	2	.	.	PUNCT
fueconorg-12876	30	1	business	business	NOUN
fueconorg-12876	30	2	reporting	reporting	NOUN
fueconorg-12876	30	3	business	business	NOUN
fueconorg-12876	30	4	reporting	reporting	NOUN
fueconorg-12876	30	5	developed	develop	VERB
fueconorg-12876	30	6	as	as	ADP
fueconorg-12876	30	7	an	an	DET
fueconorg-12876	30	8	extended	extended	ADJ
fueconorg-12876	30	9	reporting	reporting	NOUN
fueconorg-12876	30	10	model	model	NOUN
fueconorg-12876	30	11	to	to	PART
fueconorg-12876	30	12	improve	improve	VERB
fueconorg-12876	30	13	the	the	DET
fueconorg-12876	30	14	usability	usability	NOUN
fueconorg-12876	30	15	of	of	ADP
fueconorg-12876	30	16	corporate	corporate	ADJ
fueconorg-12876	30	17	reporting	reporting	NOUN
fueconorg-12876	30	18	when	when	SCONJ
fueconorg-12876	30	19	evaluating	evaluate	VERB
fueconorg-12876	30	20	companies	company	NOUN
fueconorg-12876	30	21	from	from	ADP
fueconorg-12876	30	22	the	the	DET
fueconorg-12876	30	23	perspective	perspective	NOUN
fueconorg-12876	30	24	of	of	ADP
fueconorg-12876	30	25	the	the	DET
fueconorg-12876	30	26	shareholder	shareholder	NOUN
fueconorg-12876	30	27	value	value	NOUN
fueconorg-12876	30	28	concept	concept	NOUN
fueconorg-12876	30	29	and	and	CCONJ
fueconorg-12876	30	30	to	to	PART
fueconorg-12876	30	31	facilitate	facilitate	VERB
fueconorg-12876	30	32	investment	investment	NOUN
fueconorg-12876	30	33	decisions	decision	NOUN
fueconorg-12876	30	34	.	.	PUNCT
fueconorg-12876	31	1	this	this	PRON
fueconorg-12876	31	2	is	be	AUX
fueconorg-12876	31	3	achieved	achieve	VERB
fueconorg-12876	31	4	by	by	ADP
fueconorg-12876	31	5	ensuring	ensure	VERB
fueconorg-12876	31	6	information	information	NOUN
fueconorg-12876	31	7	asymmetry	asymmetry	NOUN
fueconorg-12876	31	8	between	between	ADP
fueconorg-12876	31	9	company	company	NOUN
fueconorg-12876	31	10	management	management	NOUN
fueconorg-12876	31	11	and	and	CCONJ
fueconorg-12876	31	12	investors	investor	NOUN
fueconorg-12876	31	13	by	by	ADP
fueconorg-12876	31	14	providing	provide	VERB
fueconorg-12876	31	15	additional	additional	ADJ
fueconorg-12876	31	16	information	information	NOUN
fueconorg-12876	31	17	that	that	PRON
fueconorg-12876	31	18	goes	go	VERB
fueconorg-12876	31	19	beyond	beyond	ADP
fueconorg-12876	31	20	the	the	DET
fueconorg-12876	31	21	legal	legal	ADJ
fueconorg-12876	31	22	requirements	requirement	NOUN
fueconorg-12876	31	23	and	and	CCONJ
fueconorg-12876	31	24	that	that	PRON
fueconorg-12876	31	25	was	be	AUX
fueconorg-12876	31	26	the	the	DET
fueconorg-12876	31	27	basis	basis	NOUN
fueconorg-12876	31	28	for	for	ADP
fueconorg-12876	31	29	management	management	NOUN
fueconorg-12876	31	30	decisions	decision	NOUN
fueconorg-12876	31	31	or	or	CCONJ
fueconorg-12876	31	32	is	be	AUX
fueconorg-12876	31	33	future	future	ADV
fueconorg-12876	31	34	oriented	orient	VERB
fueconorg-12876	31	35	(	(	PUNCT
fueconorg-12876	31	36	ruhwedel	ruhwedel	NOUN
fueconorg-12876	31	37	&	&	CCONJ
fueconorg-12876	31	38	schultze	schultze	PROPN
fueconorg-12876	31	39	2002	2002	NUM
fueconorg-12876	31	40	;	;	PUNCT
fueconorg-12876	31	41	coenenberg	coenenberg	NOUN
fueconorg-12876	31	42	et	et	PROPN
fueconorg-12876	31	43	al	al	PROPN
fueconorg-12876	31	44	.	.	PROPN
fueconorg-12876	31	45	,	,	PUNCT
fueconorg-12876	31	46	2024	2024	NUM
fueconorg-12876	31	47	)	)	PUNCT
fueconorg-12876	31	48	.	.	PUNCT
fueconorg-12876	32	1	business	business	NOUN
fueconorg-12876	32	2	reporting	reporting	NOUN
fueconorg-12876	32	3	is	be	AUX
fueconorg-12876	32	4	essentially	essentially	ADV
fueconorg-12876	32	5	based	base	VERB
fueconorg-12876	32	6	on	on	ADP
fueconorg-12876	32	7	the	the	DET
fueconorg-12876	32	8	study	study	NOUN
fueconorg-12876	32	9	on	on	ADP
fueconorg-12876	32	10	investor	investor	NOUN
fueconorg-12876	32	11	-	-	PUNCT
fueconorg-12876	32	12	oriented	orient	VERB
fueconorg-12876	32	13	corporate	corporate	ADJ
fueconorg-12876	32	14	disclosure	disclosure	NOUN
fueconorg-12876	32	15	published	publish	VERB
fueconorg-12876	32	16	in	in	ADP
fueconorg-12876	32	17	1994	1994	NUM
fueconorg-12876	32	18	by	by	ADP
fueconorg-12876	32	19	a	a	DET
fueconorg-12876	32	20	working	work	VERB
fueconorg-12876	32	21	group	group	NOUN
fueconorg-12876	32	22	of	of	ADP
fueconorg-12876	32	23	the	the	DET
fueconorg-12876	32	24	american	american	PROPN
fueconorg-12876	32	25	institute	institute	PROPN
fueconorg-12876	32	26	of	of	ADP
fueconorg-12876	32	27	certified	certify	VERB
fueconorg-12876	32	28	public	public	ADJ
fueconorg-12876	32	29	accountants	accountant	NOUN
fueconorg-12876	32	30	(	(	PUNCT
fueconorg-12876	32	31	coenenberg	coenenberg	NOUN
fueconorg-12876	32	32	et	et	PROPN
fueconorg-12876	32	33	al	al	PROPN
fueconorg-12876	32	34	.	.	PROPN
fueconorg-12876	32	35	,	,	PUNCT
fueconorg-12876	32	36	2024	2024	NUM
fueconorg-12876	32	37	)	)	PUNCT
fueconorg-12876	32	38	.	.	PUNCT
fueconorg-12876	33	1	the	the	DET
fueconorg-12876	33	2	results	result	NOUN
fueconorg-12876	33	3	of	of	ADP
fueconorg-12876	33	4	the	the	DET
fueconorg-12876	33	5	study	study	NOUN
fueconorg-12876	33	6	revealed	reveal	VERB
fueconorg-12876	33	7	a	a	DET
fueconorg-12876	33	8	lack	lack	NOUN
fueconorg-12876	33	9	of	of	ADP
fueconorg-12876	33	10	suitability	suitability	NOUN
fueconorg-12876	33	11	of	of	ADP
fueconorg-12876	33	12	financial	financial	ADJ
fueconorg-12876	33	13	reporting	reporting	NOUN
fueconorg-12876	33	14	for	for	ADP
fueconorg-12876	33	15	rational	rational	ADJ
fueconorg-12876	33	16	investor	investor	NOUN
fueconorg-12876	33	17	decisions	decision	NOUN
fueconorg-12876	33	18	(	(	PUNCT
fueconorg-12876	33	19	haskins	haskins	PROPN
fueconorg-12876	33	20	et	et	PROPN
fueconorg-12876	33	21	al	al	PROPN
fueconorg-12876	33	22	.	.	PROPN
fueconorg-12876	33	23	,	,	PUNCT
fueconorg-12876	33	24	1997	1997	NUM
fueconorg-12876	33	25	;	;	PUNCT
fueconorg-12876	33	26	noll	noll	PROPN
fueconorg-12876	33	27	&	&	CCONJ
fueconorg-12876	33	28	weygandt	weygandt	PROPN
fueconorg-12876	33	29	1997	1997	NUM
fueconorg-12876	33	30	)	)	PUNCT
fueconorg-12876	33	31	and	and	CCONJ
fueconorg-12876	33	32	the	the	DET
fueconorg-12876	33	33	necessary	necessary	ADJ
fueconorg-12876	33	34	provision	provision	NOUN
fueconorg-12876	33	35	of	of	ADP
fueconorg-12876	33	36	prospective	prospective	ADJ
fueconorg-12876	33	37	,	,	PUNCT
fueconorg-12876	33	38	non	non	ADJ
fueconorg-12876	33	39	-	-	ADJ
fueconorg-12876	33	40	financial	financial	ADJ
fueconorg-12876	33	41	information	information	NOUN
fueconorg-12876	33	42	relating	relate	VERB
fueconorg-12876	33	43	to	to	ADP
fueconorg-12876	33	44	corporate	corporate	ADJ
fueconorg-12876	33	45	management	management	NOUN
fueconorg-12876	33	46	(	(	PUNCT
fueconorg-12876	33	47	coenenberg	coenenberg	NOUN
fueconorg-12876	33	48	et	et	PROPN
fueconorg-12876	33	49	al	al	PROPN
fueconorg-12876	33	50	.	.	PROPN
fueconorg-12876	33	51	,	,	PUNCT
fueconorg-12876	33	52	2024	2024	NUM
fueconorg-12876	33	53	)	)	PUNCT
fueconorg-12876	33	54	.	.	PUNCT
fueconorg-12876	34	1	2.2	2.2	NUM
fueconorg-12876	34	2	.	.	PUNCT
fueconorg-12876	35	1	corporate	corporate	ADJ
fueconorg-12876	35	2	social	social	ADJ
fueconorg-12876	35	3	responsibility	responsibility	NOUN
fueconorg-12876	35	4	reporting	report	VERB
fueconorg-12876	35	5	with	with	ADP
fueconorg-12876	35	6	the	the	DET
fueconorg-12876	35	7	beginnings	beginning	NOUN
fueconorg-12876	35	8	of	of	ADP
fueconorg-12876	35	9	social	social	ADJ
fueconorg-12876	35	10	reporting	reporting	NOUN
fueconorg-12876	35	11	in	in	ADP
fueconorg-12876	35	12	the	the	DET
fueconorg-12876	35	13	1970s	1970	NOUN
fueconorg-12876	35	14	and	and	CCONJ
fueconorg-12876	35	15	environmental	environmental	ADJ
fueconorg-12876	35	16	reporting	reporting	NOUN
fueconorg-12876	35	17	in	in	ADP
fueconorg-12876	35	18	the	the	DET
fueconorg-12876	35	19	1980s	1980	NOUN
fueconorg-12876	35	20	(	(	PUNCT
fueconorg-12876	35	21	müller	müller	PROPN
fueconorg-12876	35	22	&	&	CCONJ
fueconorg-12876	35	23	stawinoga	stawinoga	PROPN
fueconorg-12876	35	24	,	,	PUNCT
fueconorg-12876	35	25	2015	2015	NUM
fueconorg-12876	35	26	;	;	PUNCT
fueconorg-12876	35	27	durchschein	durchschein	ADJ
fueconorg-12876	35	28	,	,	PUNCT
fueconorg-12876	35	29	2017	2017	NUM
fueconorg-12876	35	30	)	)	PUNCT
fueconorg-12876	35	31	,	,	PUNCT
fueconorg-12876	35	32	the	the	DET
fueconorg-12876	35	33	understanding	understanding	NOUN
fueconorg-12876	35	34	of	of	ADP
fueconorg-12876	35	35	sustainability	sustainability	NOUN
fueconorg-12876	35	36	as	as	ADP
fueconorg-12876	35	37	the	the	DET
fueconorg-12876	35	38	interlinking	interlinking	NOUN
fueconorg-12876	35	39	and	and	CCONJ
fueconorg-12876	35	40	equal	equal	ADJ
fueconorg-12876	35	41	treatment	treatment	NOUN
fueconorg-12876	35	42	of	of	ADP
fueconorg-12876	35	43	financial	financial	ADJ
fueconorg-12876	35	44	,	,	PUNCT
fueconorg-12876	35	45	environmental	environmental	ADJ
fueconorg-12876	35	46	,	,	PUNCT
fueconorg-12876	35	47	and	and	CCONJ
fueconorg-12876	35	48	social	social	ADJ
fueconorg-12876	35	49	aspects	aspect	NOUN
fueconorg-12876	35	50	also	also	ADV
fueconorg-12876	35	51	developed	develop	VERB
fueconorg-12876	35	52	under	under	ADP
fueconorg-12876	35	53	the	the	DET
fueconorg-12876	35	54	influence	influence	NOUN
fueconorg-12876	35	55	of	of	ADP
fueconorg-12876	35	56	the	the	DET
fueconorg-12876	35	57	rio	rio	PROPN
fueconorg-12876	35	58	conference	conference	NOUN
fueconorg-12876	35	59	in	in	ADP
fueconorg-12876	35	60	1992	1992	NUM
fueconorg-12876	35	61	.	.	PUNCT
fueconorg-12876	36	1	this	this	PRON
fueconorg-12876	36	2	had	have	VERB
fueconorg-12876	36	3	an	an	DET
fueconorg-12876	36	4	impact	impact	NOUN
fueconorg-12876	36	5	on	on	ADP
fueconorg-12876	36	6	society	society	NOUN
fueconorg-12876	36	7	's	's	PART
fueconorg-12876	36	8	system	system	NOUN
fueconorg-12876	36	9	of	of	ADP
fueconorg-12876	36	10	norms	norm	NOUN
fueconorg-12876	36	11	and	and	CCONJ
fueconorg-12876	36	12	values	value	NOUN
fueconorg-12876	36	13	,	,	PUNCT
fueconorg-12876	36	14	changed	change	VERB
fueconorg-12876	36	15	the	the	DET
fueconorg-12876	36	16	behavior	behavior	NOUN
fueconorg-12876	36	17	and	and	CCONJ
fueconorg-12876	36	18	mindset	mindset	NOUN
fueconorg-12876	36	19	of	of	ADP
fueconorg-12876	36	20	members	member	NOUN
fueconorg-12876	36	21	of	of	ADP
fueconorg-12876	36	22	society	society	NOUN
fueconorg-12876	36	23	and	and	CCONJ
fueconorg-12876	36	24	the	the	DET
fueconorg-12876	36	25	expectations	expectation	NOUN
fueconorg-12876	36	26	of	of	ADP
fueconorg-12876	36	27	stakeholders	stakeholder	NOUN
fueconorg-12876	36	28	regarding	regard	VERB
fueconorg-12876	36	29	corporate	corporate	ADJ
fueconorg-12876	36	30	social	social	ADJ
fueconorg-12876	36	31	responsibility	responsibility	NOUN
fueconorg-12876	36	32	.	.	PUNCT
fueconorg-12876	37	1	this	this	PRON
fueconorg-12876	37	2	includes	include	VERB
fueconorg-12876	37	3	aspects	aspect	NOUN
fueconorg-12876	37	4	such	such	ADJ
fueconorg-12876	37	5	as	as	ADP
fueconorg-12876	37	6	the	the	DET
fueconorg-12876	37	7	use	use	NOUN
fueconorg-12876	37	8	of	of	ADP
fueconorg-12876	37	9	finite	finite	ADJ
fueconorg-12876	37	10	natural	natural	ADJ
fueconorg-12876	37	11	resources	resource	NOUN
fueconorg-12876	37	12	,	,	PUNCT
fueconorg-12876	37	13	environmental	environmental	ADJ
fueconorg-12876	37	14	and	and	CCONJ
fueconorg-12876	37	15	climate	climate	NOUN
fueconorg-12876	37	16	protection	protection	NOUN
fueconorg-12876	37	17	,	,	PUNCT
fueconorg-12876	37	18	working	working	NOUN
fueconorg-12876	37	19	conditions	condition	NOUN
fueconorg-12876	37	20	and	and	CCONJ
fueconorg-12876	37	21	consumer	consumer	NOUN
fueconorg-12876	37	22	protection	protection	NOUN
fueconorg-12876	37	23	(	(	PUNCT
fueconorg-12876	37	24	durchschein	durchschein	ADJ
fueconorg-12876	37	25	,	,	PUNCT
fueconorg-12876	37	26	2017	2017	NUM
fueconorg-12876	37	27	;	;	PUNCT
fueconorg-12876	37	28	coenenberg	coenenberg	NOUN
fueconorg-12876	37	29	et	et	PROPN
fueconorg-12876	37	30	al	al	PROPN
fueconorg-12876	37	31	.	.	PROPN
fueconorg-12876	37	32	,	,	PUNCT
fueconorg-12876	37	33	2024	2024	NUM
fueconorg-12876	37	34	)	)	PUNCT
fueconorg-12876	37	35	.	.	PUNCT
fueconorg-12876	38	1	for	for	ADP
fueconorg-12876	38	2	this	this	DET
fueconorg-12876	38	3	reason	reason	NOUN
fueconorg-12876	38	4	,	,	PUNCT
fueconorg-12876	38	5	companies	company	NOUN
fueconorg-12876	38	6	are	be	AUX
fueconorg-12876	38	7	increasingly	increasingly	ADV
fueconorg-12876	38	8	adapting	adapt	VERB
fueconorg-12876	38	9	their	their	PRON
fueconorg-12876	38	10	strategies	strategy	NOUN
fueconorg-12876	38	11	and	and	CCONJ
fueconorg-12876	38	12	business	business	NOUN
fueconorg-12876	38	13	practices	practice	NOUN
fueconorg-12876	38	14	by	by	ADP
fueconorg-12876	38	15	incorporating	incorporate	VERB
fueconorg-12876	38	16	environmental	environmental	ADJ
fueconorg-12876	38	17	and	and	CCONJ
fueconorg-12876	38	18	social	social	ADJ
fueconorg-12876	38	19	aspects	aspect	NOUN
fueconorg-12876	38	20	into	into	ADP
fueconorg-12876	38	21	their	their	PRON
fueconorg-12876	38	22	corporate	corporate	ADJ
fueconorg-12876	38	23	objectives	objective	NOUN
fueconorg-12876	38	24	alongside	alongside	ADP
fueconorg-12876	38	25	the	the	DET
fueconorg-12876	38	26	244	244	NUM
fueconorg-12876	38	27	m.	m.	NOUN
fueconorg-12876	38	28	stojanović	stojanović	NOUN
fueconorg-12876	38	29	-	-	PUNCT
fueconorg-12876	38	30	blab	blab	NOUN
fueconorg-12876	38	31	,	,	PUNCT
fueconorg-12876	38	32	d.	d.	PROPN
fueconorg-12876	38	33	blab	blab	VERB
fueconorg-12876	38	34	traditionally	traditionally	ADV
fueconorg-12876	38	35	predominant	predominant	ADJ
fueconorg-12876	38	36	financial	financial	ADJ
fueconorg-12876	38	37	perspective	perspective	NOUN
fueconorg-12876	38	38	.	.	PUNCT
fueconorg-12876	39	1	as	as	ADP
fueconorg-12876	39	2	a	a	DET
fueconorg-12876	39	3	result	result	NOUN
fueconorg-12876	39	4	,	,	PUNCT
fueconorg-12876	39	5	corporate	corporate	ADJ
fueconorg-12876	39	6	management	management	NOUN
fueconorg-12876	39	7	not	not	PART
fueconorg-12876	39	8	only	only	ADV
fueconorg-12876	39	9	focuses	focus	VERB
fueconorg-12876	39	10	on	on	ADP
fueconorg-12876	39	11	maximizing	maximize	VERB
fueconorg-12876	39	12	shareholder	shareholder	NOUN
fueconorg-12876	39	13	value	value	NOUN
fueconorg-12876	39	14	,	,	PUNCT
fueconorg-12876	39	15	but	but	CCONJ
fueconorg-12876	39	16	also	also	ADV
fueconorg-12876	39	17	tries	try	VERB
fueconorg-12876	39	18	to	to	PART
fueconorg-12876	39	19	optimize	optimize	VERB
fueconorg-12876	39	20	social	social	ADJ
fueconorg-12876	39	21	and	and	CCONJ
fueconorg-12876	39	22	environmental	environmental	ADJ
fueconorg-12876	39	23	performance	performance	NOUN
fueconorg-12876	39	24	(	(	PUNCT
fueconorg-12876	39	25	triple	triple	ADJ
fueconorg-12876	39	26	bottom	bottom	ADJ
fueconorg-12876	39	27	line	line	NOUN
fueconorg-12876	39	28	performance	performance	NOUN
fueconorg-12876	39	29	or	or	CCONJ
fueconorg-12876	39	30	sustainability	sustainability	NOUN
fueconorg-12876	39	31	performance	performance	NOUN
fueconorg-12876	39	32	)	)	PUNCT
fueconorg-12876	39	33	to	to	PART
fueconorg-12876	39	34	fulfill	fulfill	VERB
fueconorg-12876	39	35	its	its	PRON
fueconorg-12876	39	36	social	social	ADJ
fueconorg-12876	39	37	responsibility	responsibility	NOUN
fueconorg-12876	39	38	(	(	PUNCT
fueconorg-12876	39	39	coenenberg	coenenberg	NOUN
fueconorg-12876	39	40	et	et	PROPN
fueconorg-12876	39	41	al	al	PROPN
fueconorg-12876	39	42	.	.	PROPN
fueconorg-12876	39	43	,	,	PUNCT
fueconorg-12876	39	44	2024	2024	NUM
fueconorg-12876	39	45	)	)	PUNCT
fueconorg-12876	39	46	.	.	PUNCT
fueconorg-12876	40	1	corporate	corporate	ADJ
fueconorg-12876	40	2	social	social	ADJ
fueconorg-12876	40	3	responsibility	responsibility	NOUN
fueconorg-12876	40	4	reporting	report	VERB
fueconorg-12876	40	5	(	(	PUNCT
fueconorg-12876	40	6	csr	csr	NOUN
fueconorg-12876	40	7	or	or	CCONJ
fueconorg-12876	40	8	sustainability	sustainability	NOUN
fueconorg-12876	40	9	reporting	reporting	NOUN
fueconorg-12876	40	10	)	)	PUNCT
fueconorg-12876	40	11	on	on	ADP
fueconorg-12876	40	12	the	the	DET
fueconorg-12876	40	13	triple	triple	ADJ
fueconorg-12876	40	14	bottom	bottom	ADJ
fueconorg-12876	40	15	line	line	NOUN
fueconorg-12876	40	16	performance	performance	NOUN
fueconorg-12876	40	17	of	of	ADP
fueconorg-12876	40	18	corporate	corporate	ADJ
fueconorg-12876	40	19	activities	activity	NOUN
fueconorg-12876	40	20	,	,	PUNCT
fueconorg-12876	40	21	which	which	PRON
fueconorg-12876	40	22	developed	develop	VERB
fueconorg-12876	40	23	in	in	ADP
fueconorg-12876	40	24	the	the	DET
fueconorg-12876	40	25	1990s	1990s	NUM
fueconorg-12876	40	26	,	,	PUNCT
fueconorg-12876	40	27	is	be	AUX
fueconorg-12876	40	28	a	a	DET
fueconorg-12876	40	29	way	way	NOUN
fueconorg-12876	40	30	for	for	SCONJ
fueconorg-12876	40	31	companies	company	NOUN
fueconorg-12876	40	32	to	to	PART
fueconorg-12876	40	33	measure	measure	VERB
fueconorg-12876	40	34	their	their	PRON
fueconorg-12876	40	35	commitment	commitment	NOUN
fueconorg-12876	40	36	to	to	ADP
fueconorg-12876	40	37	socially	socially	ADV
fueconorg-12876	40	38	responsible	responsible	ADJ
fueconorg-12876	40	39	business	business	NOUN
fueconorg-12876	40	40	activities	activity	NOUN
fueconorg-12876	40	41	and	and	CCONJ
fueconorg-12876	40	42	communicate	communicate	VERB
fueconorg-12876	40	43	this	this	PRON
fueconorg-12876	40	44	transparently	transparently	ADV
fueconorg-12876	40	45	to	to	ADP
fueconorg-12876	40	46	the	the	DET
fueconorg-12876	40	47	public	public	NOUN
fueconorg-12876	40	48	.	.	PUNCT
fueconorg-12876	41	1	with	with	ADP
fueconorg-12876	41	2	this	this	DET
fueconorg-12876	41	3	reporting	reporting	NOUN
fueconorg-12876	41	4	model	model	NOUN
fueconorg-12876	41	5	,	,	PUNCT
fueconorg-12876	41	6	not	not	PART
fueconorg-12876	41	7	only	only	ADV
fueconorg-12876	41	8	financial	financial	ADJ
fueconorg-12876	41	9	,	,	PUNCT
fueconorg-12876	41	10	but	but	CCONJ
fueconorg-12876	41	11	also	also	ADV
fueconorg-12876	41	12	environmental	environmental	ADJ
fueconorg-12876	41	13	and	and	CCONJ
fueconorg-12876	41	14	social	social	ADJ
fueconorg-12876	41	15	aspects	aspect	NOUN
fueconorg-12876	41	16	of	of	ADP
fueconorg-12876	41	17	corporate	corporate	ADJ
fueconorg-12876	41	18	activity	activity	NOUN
fueconorg-12876	41	19	are	be	AUX
fueconorg-12876	41	20	published	publish	VERB
fueconorg-12876	41	21	,	,	PUNCT
fueconorg-12876	41	22	so	so	SCONJ
fueconorg-12876	41	23	that	that	SCONJ
fueconorg-12876	41	24	it	it	PRON
fueconorg-12876	41	25	represents	represent	VERB
fueconorg-12876	41	26	an	an	DET
fueconorg-12876	41	27	extension	extension	NOUN
fueconorg-12876	41	28	of	of	ADP
fueconorg-12876	41	29	corporate	corporate	ADJ
fueconorg-12876	41	30	accountability	accountability	NOUN
fueconorg-12876	41	31	beyond	beyond	ADP
fueconorg-12876	41	32	traditional	traditional	ADJ
fueconorg-12876	41	33	financial	financial	ADJ
fueconorg-12876	41	34	reporting	reporting	NOUN
fueconorg-12876	41	35	for	for	ADP
fueconorg-12876	41	36	investors	investor	NOUN
fueconorg-12876	41	37	(	(	PUNCT
fueconorg-12876	41	38	gray	gray	ADJ
fueconorg-12876	41	39	et	et	PROPN
fueconorg-12876	41	40	.	.	PUNCT
fueconorg-12876	42	1	al	al	PROPN
fueconorg-12876	42	2	.	.	PROPN
fueconorg-12876	42	3	,	,	PUNCT
fueconorg-12876	42	4	1996	1996	NUM
fueconorg-12876	42	5	)	)	PUNCT
fueconorg-12876	42	6	.	.	PUNCT
fueconorg-12876	43	1	to	to	PART
fueconorg-12876	43	2	meet	meet	VERB
fueconorg-12876	43	3	the	the	DET
fueconorg-12876	43	4	objective	objective	NOUN
fueconorg-12876	43	5	of	of	ADP
fueconorg-12876	43	6	sustainability	sustainability	NOUN
fueconorg-12876	43	7	reporting	reporting	NOUN
fueconorg-12876	43	8	,	,	PUNCT
fueconorg-12876	43	9	to	to	PART
fueconorg-12876	43	10	avoid	avoid	VERB
fueconorg-12876	43	11	the	the	DET
fueconorg-12876	43	12	misuse	misuse	NOUN
fueconorg-12876	43	13	of	of	ADP
fueconorg-12876	43	14	sustainability	sustainability	NOUN
fueconorg-12876	43	15	reports	report	NOUN
fueconorg-12876	43	16	as	as	ADP
fueconorg-12876	43	17	a	a	DET
fueconorg-12876	43	18	public	public	ADJ
fueconorg-12876	43	19	relations	relation	NOUN
fueconorg-12876	43	20	tool	tool	NOUN
fueconorg-12876	43	21	and	and	CCONJ
fueconorg-12876	43	22	to	to	PART
fueconorg-12876	43	23	make	make	VERB
fueconorg-12876	43	24	these	these	DET
fueconorg-12876	43	25	reports	report	NOUN
fueconorg-12876	43	26	and	and	CCONJ
fueconorg-12876	43	27	the	the	DET
fueconorg-12876	43	28	information	information	NOUN
fueconorg-12876	43	29	presented	present	VERB
fueconorg-12876	43	30	in	in	ADP
fueconorg-12876	43	31	them	they	PRON
fueconorg-12876	43	32	internationally	internationally	ADV
fueconorg-12876	43	33	applicable	applicable	ADJ
fueconorg-12876	43	34	and	and	CCONJ
fueconorg-12876	43	35	comparable	comparable	ADJ
fueconorg-12876	43	36	,	,	PUNCT
fueconorg-12876	43	37	uniform	uniform	ADJ
fueconorg-12876	43	38	regulations	regulation	NOUN
fueconorg-12876	43	39	are	be	AUX
fueconorg-12876	43	40	required	require	VERB
fueconorg-12876	43	41	.	.	PUNCT
fueconorg-12876	44	1	in	in	ADP
fueconorg-12876	44	2	1997	1997	NUM
fueconorg-12876	44	3	,	,	PUNCT
fueconorg-12876	44	4	the	the	DET
fueconorg-12876	44	5	global	global	ADJ
fueconorg-12876	44	6	reporting	reporting	NOUN
fueconorg-12876	44	7	initiative	initiative	NOUN
fueconorg-12876	44	8	(	(	PUNCT
fueconorg-12876	44	9	gri	gri	PROPN
fueconorg-12876	44	10	)	)	PUNCT
fueconorg-12876	44	11	was	be	AUX
fueconorg-12876	44	12	founded	found	VERB
fueconorg-12876	44	13	in	in	ADP
fueconorg-12876	44	14	boston	boston	PROPN
fueconorg-12876	44	15	on	on	ADP
fueconorg-12876	44	16	the	the	DET
fueconorg-12876	44	17	initiative	initiative	NOUN
fueconorg-12876	44	18	of	of	ADP
fueconorg-12876	44	19	the	the	DET
fueconorg-12876	44	20	us	us	PROPN
fueconorg-12876	44	21	non	non	ADJ
fueconorg-12876	44	22	-	-	ADJ
fueconorg-12876	44	23	profit	profit	ADJ
fueconorg-12876	44	24	organization	organization	NOUN
fueconorg-12876	44	25	coalition	coalition	NOUN
fueconorg-12876	44	26	for	for	ADP
fueconorg-12876	44	27	environmentally	environmentally	ADV
fueconorg-12876	44	28	responsible	responsible	ADJ
fueconorg-12876	44	29	economies	economy	NOUN
fueconorg-12876	44	30	(	(	PUNCT
fueconorg-12876	44	31	ceres	ceres	PROPN
fueconorg-12876	44	32	)	)	PUNCT
fueconorg-12876	44	33	,	,	PUNCT
fueconorg-12876	44	34	the	the	DET
fueconorg-12876	44	35	tellus	tellus	PROPN
fueconorg-12876	44	36	institute	institute	PROPN
fueconorg-12876	44	37	and	and	CCONJ
fueconorg-12876	44	38	the	the	DET
fueconorg-12876	44	39	united	united	PROPN
fueconorg-12876	44	40	nations	nations	PROPN
fueconorg-12876	44	41	environment	environment	PROPN
fueconorg-12876	44	42	programme	programme	PROPN
fueconorg-12876	44	43	(	(	PUNCT
fueconorg-12876	44	44	unep	unep	NOUN
fueconorg-12876	44	45	)	)	PUNCT
fueconorg-12876	44	46	(	(	PUNCT
fueconorg-12876	44	47	simonheckroth	simonheckroth	ADV
fueconorg-12876	44	48	,	,	PUNCT
fueconorg-12876	44	49	2014	2014	NUM
fueconorg-12876	44	50	)	)	PUNCT
fueconorg-12876	44	51	.	.	PUNCT
fueconorg-12876	45	1	the	the	DET
fueconorg-12876	45	2	gri	gri	PROPN
fueconorg-12876	45	3	has	have	AUX
fueconorg-12876	45	4	had	have	VERB
fueconorg-12876	45	5	independent	independent	ADJ
fueconorg-12876	45	6	legal	legal	ADJ
fueconorg-12876	45	7	status	status	NOUN
fueconorg-12876	45	8	as	as	ADP
fueconorg-12876	45	9	an	an	DET
fueconorg-12876	45	10	international	international	ADJ
fueconorg-12876	45	11	non	non	ADJ
fueconorg-12876	45	12	-	-	ADJ
fueconorg-12876	45	13	profit	profit	ADJ
fueconorg-12876	45	14	organization	organization	NOUN
fueconorg-12876	45	15	since	since	SCONJ
fueconorg-12876	45	16	2002	2002	NUM
fueconorg-12876	45	17	and	and	CCONJ
fueconorg-12876	45	18	moved	move	VERB
fueconorg-12876	45	19	its	its	PRON
fueconorg-12876	45	20	headquarters	headquarters	NOUN
fueconorg-12876	45	21	to	to	ADP
fueconorg-12876	45	22	amsterdam	amsterdam	PROPN
fueconorg-12876	45	23	in	in	ADP
fueconorg-12876	45	24	the	the	DET
fueconorg-12876	45	25	same	same	ADJ
fueconorg-12876	45	26	year	year	NOUN
fueconorg-12876	45	27	.	.	PUNCT
fueconorg-12876	46	1	the	the	DET
fueconorg-12876	46	2	objectives	objective	NOUN
fueconorg-12876	46	3	of	of	ADP
fueconorg-12876	46	4	the	the	DET
fueconorg-12876	46	5	gri	gri	PROPN
fueconorg-12876	46	6	include	include	VERB
fueconorg-12876	46	7	the	the	DET
fueconorg-12876	46	8	development	development	NOUN
fueconorg-12876	46	9	of	of	ADP
fueconorg-12876	46	10	internationally	internationally	ADV
fueconorg-12876	46	11	applicable	applicable	ADJ
fueconorg-12876	46	12	and	and	CCONJ
fueconorg-12876	46	13	highquality	highquality	NOUN
fueconorg-12876	46	14	standards	standard	NOUN
fueconorg-12876	46	15	for	for	ADP
fueconorg-12876	46	16	the	the	DET
fueconorg-12876	46	17	harmonization	harmonization	NOUN
fueconorg-12876	46	18	of	of	ADP
fueconorg-12876	46	19	sustainability	sustainability	NOUN
fueconorg-12876	46	20	reporting	report	VERB
fueconorg-12876	46	21	to	to	PART
fueconorg-12876	46	22	achieve	achieve	VERB
fueconorg-12876	46	23	comparability	comparability	NOUN
fueconorg-12876	46	24	of	of	ADP
fueconorg-12876	46	25	the	the	DET
fueconorg-12876	46	26	information	information	NOUN
fueconorg-12876	46	27	presented	present	VERB
fueconorg-12876	46	28	and	and	CCONJ
fueconorg-12876	46	29	harmonization	harmonization	NOUN
fueconorg-12876	46	30	on	on	ADP
fueconorg-12876	46	31	this	this	DET
fueconorg-12876	46	32	topic	topic	NOUN
fueconorg-12876	46	33	(	(	PUNCT
fueconorg-12876	46	34	gri	gri	NOUN
fueconorg-12876	46	35	,	,	PUNCT
fueconorg-12876	46	36	2024a	2024a	NUM
fueconorg-12876	46	37	)	)	PUNCT
fueconorg-12876	46	38	.	.	PUNCT
fueconorg-12876	47	1	in	in	ADP
fueconorg-12876	47	2	2000	2000	NUM
fueconorg-12876	47	3	,	,	PUNCT
fueconorg-12876	47	4	only	only	ADV
fueconorg-12876	47	5	reporting	report	VERB
fueconorg-12876	47	6	principles	principle	NOUN
fueconorg-12876	47	7	were	be	AUX
fueconorg-12876	47	8	initially	initially	ADV
fueconorg-12876	47	9	published	publish	VERB
fueconorg-12876	47	10	in	in	ADP
fueconorg-12876	47	11	the	the	DET
fueconorg-12876	47	12	form	form	NOUN
fueconorg-12876	47	13	of	of	ADP
fueconorg-12876	47	14	the	the	DET
fueconorg-12876	47	15	gri	gri	PROPN
fueconorg-12876	47	16	guidelines	guideline	NOUN
fueconorg-12876	47	17	(	(	PUNCT
fueconorg-12876	47	18	g1	g1	PROPN
fueconorg-12876	47	19	)	)	PUNCT
fueconorg-12876	47	20	as	as	ADP
fueconorg-12876	47	21	the	the	DET
fueconorg-12876	47	22	first	first	ADJ
fueconorg-12876	47	23	global	global	ADJ
fueconorg-12876	47	24	framework	framework	NOUN
fueconorg-12876	47	25	for	for	ADP
fueconorg-12876	47	26	sustainability	sustainability	NOUN
fueconorg-12876	47	27	reporting	reporting	NOUN
fueconorg-12876	47	28	at	at	ADP
fueconorg-12876	47	29	the	the	DET
fueconorg-12876	47	30	time	time	NOUN
fueconorg-12876	47	31	and	and	CCONJ
fueconorg-12876	47	32	revised	revise	VERB
fueconorg-12876	47	33	in	in	ADP
fueconorg-12876	47	34	subsequent	subsequent	ADJ
fueconorg-12876	47	35	versions	version	NOUN
fueconorg-12876	47	36	.	.	PUNCT
fueconorg-12876	48	1	when	when	SCONJ
fueconorg-12876	48	2	developing	develop	VERB
fueconorg-12876	48	3	the	the	DET
fueconorg-12876	48	4	guidelines	guideline	NOUN
fueconorg-12876	48	5	,	,	PUNCT
fueconorg-12876	48	6	the	the	DET
fueconorg-12876	48	7	gri	gri	PROPN
fueconorg-12876	48	8	uses	use	VERB
fueconorg-12876	48	9	global	global	ADJ
fueconorg-12876	48	10	multi	multi	ADJ
fueconorg-12876	48	11	-	-	ADJ
fueconorg-12876	48	12	stakeholder	stakeholder	ADJ
fueconorg-12876	48	13	engagement	engagement	NOUN
fueconorg-12876	48	14	to	to	PART
fueconorg-12876	48	15	involve	involve	VERB
fueconorg-12876	48	16	experts	expert	NOUN
fueconorg-12876	48	17	and	and	CCONJ
fueconorg-12876	48	18	representatives	representative	NOUN
fueconorg-12876	48	19	from	from	ADP
fueconorg-12876	48	20	various	various	ADJ
fueconorg-12876	48	21	sectors	sector	NOUN
fueconorg-12876	48	22	such	such	ADJ
fueconorg-12876	48	23	as	as	ADP
fueconorg-12876	48	24	business	business	NOUN
fueconorg-12876	48	25	,	,	PUNCT
fueconorg-12876	48	26	labor	labor	NOUN
fueconorg-12876	48	27	,	,	PUNCT
fueconorg-12876	48	28	civil	civil	ADJ
fueconorg-12876	48	29	society	society	NOUN
fueconorg-12876	48	30	,	,	PUNCT
fueconorg-12876	48	31	financial	financial	ADJ
fueconorg-12876	48	32	markets	market	NOUN
fueconorg-12876	48	33	,	,	PUNCT
fueconorg-12876	48	34	and	and	CCONJ
fueconorg-12876	48	35	auditing	auditing	NOUN
fueconorg-12876	48	36	,	,	PUNCT
fueconorg-12876	48	37	and	and	CCONJ
fueconorg-12876	48	38	is	be	AUX
fueconorg-12876	48	39	then	then	ADV
fueconorg-12876	48	40	in	in	ADP
fueconorg-12876	48	41	close	close	ADJ
fueconorg-12876	48	42	dialog	dialog	NOUN
fueconorg-12876	48	43	with	with	ADP
fueconorg-12876	48	44	national	national	ADJ
fueconorg-12876	48	45	and	and	CCONJ
fueconorg-12876	48	46	international	international	ADJ
fueconorg-12876	48	47	regulatory	regulatory	ADJ
fueconorg-12876	48	48	and	and	CCONJ
fueconorg-12876	48	49	government	government	NOUN
fueconorg-12876	48	50	institutions	institution	NOUN
fueconorg-12876	48	51	.	.	PUNCT
fueconorg-12876	49	1	in	in	ADP
fueconorg-12876	49	2	2016	2016	NUM
fueconorg-12876	49	3	,	,	PUNCT
fueconorg-12876	49	4	the	the	DET
fueconorg-12876	49	5	gri	gri	NOUN
fueconorg-12876	49	6	published	publish	VERB
fueconorg-12876	49	7	the	the	DET
fueconorg-12876	49	8	first	first	ADJ
fueconorg-12876	49	9	global	global	ADJ
fueconorg-12876	49	10	standards	standard	NOUN
fueconorg-12876	49	11	for	for	ADP
fueconorg-12876	49	12	sustainability	sustainability	NOUN
fueconorg-12876	49	13	reporting	reporting	NOUN
fueconorg-12876	49	14	in	in	ADP
fueconorg-12876	49	15	the	the	DET
fueconorg-12876	49	16	form	form	NOUN
fueconorg-12876	49	17	of	of	ADP
fueconorg-12876	49	18	the	the	DET
fueconorg-12876	49	19	gri	gri	PROPN
fueconorg-12876	49	20	standards	standard	NOUN
fueconorg-12876	49	21	and	and	CCONJ
fueconorg-12876	49	22	updated	update	VERB
fueconorg-12876	49	23	them	they	PRON
fueconorg-12876	49	24	in	in	ADP
fueconorg-12876	49	25	2021	2021	NUM
fueconorg-12876	49	26	.	.	PUNCT
fueconorg-12876	50	1	they	they	PRON
fueconorg-12876	50	2	are	be	AUX
fueconorg-12876	50	3	a	a	DET
fueconorg-12876	50	4	modular	modular	ADJ
fueconorg-12876	50	5	system	system	NOUN
fueconorg-12876	50	6	of	of	ADP
fueconorg-12876	50	7	three	three	NUM
fueconorg-12876	50	8	interlinked	interlinked	ADJ
fueconorg-12876	50	9	standard	standard	ADJ
fueconorg-12876	50	10	types	type	NOUN
fueconorg-12876	50	11	:	:	PUNCT
fueconorg-12876	50	12	the	the	DET
fueconorg-12876	50	13	three	three	NUM
fueconorg-12876	50	14	gri	gri	PROPN
fueconorg-12876	50	15	universal	universal	ADJ
fueconorg-12876	50	16	standards	standard	NOUN
fueconorg-12876	50	17	(	(	PUNCT
fueconorg-12876	50	18	gri	gri	NOUN
fueconorg-12876	50	19	1	1	NUM
fueconorg-12876	50	20	,	,	PUNCT
fueconorg-12876	50	21	gri	gri	PROPN
fueconorg-12876	50	22	2	2	NUM
fueconorg-12876	50	23	and	and	CCONJ
fueconorg-12876	50	24	gri	gri	NOUN
fueconorg-12876	50	25	3	3	NUM
fueconorg-12876	50	26	)	)	PUNCT
fueconorg-12876	50	27	,	,	PUNCT
fueconorg-12876	50	28	which	which	PRON
fueconorg-12876	50	29	apply	apply	VERB
fueconorg-12876	50	30	to	to	ADP
fueconorg-12876	50	31	all	all	DET
fueconorg-12876	50	32	organizations	organization	NOUN
fueconorg-12876	50	33	,	,	PUNCT
fueconorg-12876	50	34	the	the	DET
fueconorg-12876	50	35	three	three	NUM
fueconorg-12876	50	36	gri	gri	NOUN
fueconorg-12876	50	37	sector	sector	NOUN
fueconorg-12876	50	38	standards	standard	NOUN
fueconorg-12876	50	39	to	to	ADP
fueconorg-12876	50	40	date	date	NOUN
fueconorg-12876	50	41	(	(	PUNCT
fueconorg-12876	50	42	gri	gri	PROPN
fueconorg-12876	50	43	11	11	NUM
fueconorg-12876	50	44	,	,	PUNCT
fueconorg-12876	50	45	gri	gri	PROPN
fueconorg-12876	50	46	12	12	NUM
fueconorg-12876	50	47	and	and	CCONJ
fueconorg-12876	50	48	gri	gri	PROPN
fueconorg-12876	50	49	13	13	NUM
fueconorg-12876	50	50	)	)	PUNCT
fueconorg-12876	50	51	,	,	PUNCT
fueconorg-12876	50	52	which	which	PRON
fueconorg-12876	50	53	apply	apply	VERB
fueconorg-12876	50	54	to	to	ADP
fueconorg-12876	50	55	specific	specific	ADJ
fueconorg-12876	50	56	sectors	sector	NOUN
fueconorg-12876	50	57	,	,	PUNCT
fueconorg-12876	50	58	and	and	CCONJ
fueconorg-12876	50	59	32	32	NUM
fueconorg-12876	50	60	gri	gri	NOUN
fueconorg-12876	50	61	topic	topic	NOUN
fueconorg-12876	50	62	standards	standard	NOUN
fueconorg-12876	50	63	,	,	PUNCT
fueconorg-12876	50	64	which	which	PRON
fueconorg-12876	50	65	are	be	AUX
fueconorg-12876	50	66	subdivided	subdivide	VERB
fueconorg-12876	50	67	into	into	ADP
fueconorg-12876	50	68	the	the	DET
fueconorg-12876	50	69	economy	economy	NOUN
fueconorg-12876	50	70	(	(	PUNCT
fueconorg-12876	50	71	200	200	NUM
fueconorg-12876	50	72	)	)	PUNCT
fueconorg-12876	50	73	,	,	PUNCT
fueconorg-12876	50	74	ecology	ecology	NOUN
fueconorg-12876	50	75	(	(	PUNCT
fueconorg-12876	50	76	300	300	NUM
fueconorg-12876	50	77	)	)	PUNCT
fueconorg-12876	50	78	and	and	CCONJ
fueconorg-12876	50	79	society	society	NOUN
fueconorg-12876	50	80	(	(	PUNCT
fueconorg-12876	50	81	400	400	NUM
fueconorg-12876	50	82	)	)	PUNCT
fueconorg-12876	50	83	series	series	NOUN
fueconorg-12876	50	84	according	accord	VERB
fueconorg-12876	50	85	to	to	ADP
fueconorg-12876	50	86	the	the	DET
fueconorg-12876	50	87	triple	triple	ADJ
fueconorg-12876	50	88	bottom	bottom	ADJ
fueconorg-12876	50	89	line	line	NOUN
fueconorg-12876	50	90	principle	principle	NOUN
fueconorg-12876	50	91	(	(	PUNCT
fueconorg-12876	50	92	gri	gri	PROPN
fueconorg-12876	50	93	,	,	PUNCT
fueconorg-12876	50	94	2024b	2024b	NUM
fueconorg-12876	50	95	;	;	PUNCT
fueconorg-12876	50	96	for	for	ADP
fueconorg-12876	50	97	the	the	DET
fueconorg-12876	50	98	development	development	NOUN
fueconorg-12876	50	99	of	of	ADP
fueconorg-12876	50	100	the	the	DET
fueconorg-12876	50	101	gri	gri	PROPN
fueconorg-12876	50	102	standards	standard	NOUN
fueconorg-12876	50	103	,	,	PUNCT
fueconorg-12876	50	104	see	see	VERB
fueconorg-12876	50	105	stojanović	stojanović	NOUN
fueconorg-12876	50	106	-	-	PUNCT
fueconorg-12876	50	107	blab	blab	NOUN
fueconorg-12876	50	108	&	&	CCONJ
fueconorg-12876	50	109	blab	blab	PROPN
fueconorg-12876	50	110	,	,	PUNCT
fueconorg-12876	50	111	2017	2017	NUM
fueconorg-12876	50	112	)	)	PUNCT
fueconorg-12876	50	113	.	.	PUNCT
fueconorg-12876	51	1	the	the	DET
fueconorg-12876	51	2	gri	gri	PROPN
fueconorg-12876	51	3	standards	standard	NOUN
fueconorg-12876	51	4	only	only	ADV
fueconorg-12876	51	5	deal	deal	VERB
fueconorg-12876	51	6	with	with	ADP
fueconorg-12876	51	7	the	the	DET
fueconorg-12876	51	8	inside	inside	NOUN
fueconorg-12876	51	9	-	-	PUNCT
fueconorg-12876	51	10	out	out	ADP
fueconorg-12876	51	11	perspective	perspective	NOUN
fueconorg-12876	51	12	,	,	PUNCT
fueconorg-12876	51	13	i.e.	i.e.	X
fueconorg-12876	51	14	the	the	DET
fueconorg-12876	51	15	actual	actual	ADJ
fueconorg-12876	51	16	and	and	CCONJ
fueconorg-12876	51	17	potential	potential	ADJ
fueconorg-12876	51	18	,	,	PUNCT
fueconorg-12876	51	19	positive	positive	ADJ
fueconorg-12876	51	20	,	,	PUNCT
fueconorg-12876	51	21	or	or	CCONJ
fueconorg-12876	51	22	negative	negative	ADJ
fueconorg-12876	51	23	effects	effect	NOUN
fueconorg-12876	51	24	(	(	PUNCT
fueconorg-12876	51	25	impacts	impact	NOUN
fueconorg-12876	51	26	)	)	PUNCT
fueconorg-12876	51	27	of	of	ADP
fueconorg-12876	51	28	corporate	corporate	ADJ
fueconorg-12876	51	29	activities	activity	NOUN
fueconorg-12876	51	30	and	and	CCONJ
fueconorg-12876	51	31	strategy	strategy	NOUN
fueconorg-12876	51	32	on	on	ADP
fueconorg-12876	51	33	the	the	DET
fueconorg-12876	51	34	ecological	ecological	ADJ
fueconorg-12876	51	35	and	and	CCONJ
fueconorg-12876	51	36	social	social	ADJ
fueconorg-12876	51	37	corporate	corporate	ADJ
fueconorg-12876	51	38	environment	environment	NOUN
fueconorg-12876	51	39	(	(	PUNCT
fueconorg-12876	51	40	coenenberg	coenenberg	NOUN
fueconorg-12876	51	41	et	et	PROPN
fueconorg-12876	51	42	al	al	PROPN
fueconorg-12876	51	43	.	.	PROPN
fueconorg-12876	51	44	,	,	PUNCT
fueconorg-12876	51	45	2024	2024	NUM
fueconorg-12876	51	46	)	)	PUNCT
fueconorg-12876	51	47	.	.	PUNCT
fueconorg-12876	52	1	to	to	ADP
fueconorg-12876	52	2	date	date	NOUN
fueconorg-12876	52	3	,	,	PUNCT
fueconorg-12876	52	4	the	the	DET
fueconorg-12876	52	5	gri	gri	PROPN
fueconorg-12876	52	6	standards	standard	NOUN
fueconorg-12876	52	7	are	be	AUX
fueconorg-12876	52	8	the	the	DET
fueconorg-12876	52	9	most	most	ADV
fueconorg-12876	52	10	widely	widely	ADV
fueconorg-12876	52	11	observed	observe	VERB
fueconorg-12876	52	12	set	set	NOUN
fueconorg-12876	52	13	of	of	ADP
fueconorg-12876	52	14	rules	rule	NOUN
fueconorg-12876	52	15	for	for	ADP
fueconorg-12876	52	16	sustainability	sustainability	NOUN
fueconorg-12876	52	17	reporting	reporting	NOUN
fueconorg-12876	52	18	,	,	PUNCT
fueconorg-12876	52	19	meaning	mean	VERB
fueconorg-12876	52	20	that	that	SCONJ
fueconorg-12876	52	21	they	they	PRON
fueconorg-12876	52	22	are	be	AUX
fueconorg-12876	52	23	applied	apply	VERB
fueconorg-12876	52	24	by	by	ADP
fueconorg-12876	52	25	more	more	ADJ
fueconorg-12876	52	26	than	than	ADP
fueconorg-12876	52	27	two	two	NUM
fueconorg-12876	52	28	thirds	third	NOUN
fueconorg-12876	52	29	of	of	ADP
fueconorg-12876	52	30	the	the	DET
fueconorg-12876	52	31	top	top	ADJ
fueconorg-12876	52	32	100	100	NUM
fueconorg-12876	52	33	companies	company	NOUN
fueconorg-12876	52	34	by	by	ADP
fueconorg-12876	52	35	revenue	revenue	NOUN
fueconorg-12876	52	36	in	in	ADP
fueconorg-12876	52	37	52	52	NUM
fueconorg-12876	52	38	countries	country	NOUN
fueconorg-12876	52	39	and	and	CCONJ
fueconorg-12876	52	40	by	by	ADP
fueconorg-12876	52	41	more	more	ADJ
fueconorg-12876	52	42	than	than	ADP
fueconorg-12876	52	43	three	three	NUM
fueconorg-12876	52	44	quarters	quarter	NOUN
fueconorg-12876	52	45	of	of	ADP
fueconorg-12876	52	46	the	the	DET
fueconorg-12876	52	47	world	world	NOUN
fueconorg-12876	52	48	's	's	PART
fueconorg-12876	52	49	250	250	NUM
fueconorg-12876	52	50	largest	large	ADJ
fueconorg-12876	52	51	companies	company	NOUN
fueconorg-12876	52	52	by	by	ADP
fueconorg-12876	52	53	revenue	revenue	NOUN
fueconorg-12876	52	54	(	(	PUNCT
fueconorg-12876	52	55	kpmg	kpmg	PROPN
fueconorg-12876	52	56	,	,	PUNCT
fueconorg-12876	52	57	2022	2022	NUM
fueconorg-12876	52	58	)	)	PUNCT
fueconorg-12876	52	59	.	.	PUNCT
fueconorg-12876	53	1	2.3	2.3	NUM
fueconorg-12876	53	2	.	.	PUNCT
fueconorg-12876	54	1	integrated	integrate	VERB
fueconorg-12876	54	2	reporting	reporting	NOUN
fueconorg-12876	54	3	sustainability	sustainability	NOUN
fueconorg-12876	54	4	can	can	AUX
fueconorg-12876	54	5	not	not	PART
fueconorg-12876	54	6	only	only	ADV
fueconorg-12876	54	7	be	be	AUX
fueconorg-12876	54	8	assessed	assess	VERB
fueconorg-12876	54	9	from	from	ADP
fueconorg-12876	54	10	the	the	DET
fueconorg-12876	54	11	perspective	perspective	NOUN
fueconorg-12876	54	12	of	of	ADP
fueconorg-12876	54	13	the	the	DET
fueconorg-12876	54	14	company	company	NOUN
fueconorg-12876	54	15	with	with	ADP
fueconorg-12876	54	16	its	its	PRON
fueconorg-12876	54	17	impact	impact	NOUN
fueconorg-12876	54	18	on	on	ADP
fueconorg-12876	54	19	the	the	DET
fueconorg-12876	54	20	corporate	corporate	ADJ
fueconorg-12876	54	21	environment	environment	NOUN
fueconorg-12876	54	22	(	(	PUNCT
fueconorg-12876	54	23	inside	inside	NOUN
fueconorg-12876	54	24	-	-	PUNCT
fueconorg-12876	54	25	out	out	ADP
fueconorg-12876	54	26	perspective	perspective	NOUN
fueconorg-12876	54	27	)	)	PUNCT
fueconorg-12876	54	28	,	,	PUNCT
fueconorg-12876	54	29	but	but	CCONJ
fueconorg-12876	54	30	also	also	ADV
fueconorg-12876	54	31	includes	include	VERB
fueconorg-12876	54	32	companyrelevant	companyrelevant	ADJ
fueconorg-12876	54	33	sustainability	sustainability	NOUN
fueconorg-12876	54	34	aspects	aspect	NOUN
fueconorg-12876	54	35	from	from	ADP
fueconorg-12876	54	36	the	the	DET
fueconorg-12876	54	37	outside	outside	NOUN
fueconorg-12876	54	38	-	-	PUNCT
fueconorg-12876	54	39	in	in	ADP
fueconorg-12876	54	40	perspective	perspective	NOUN
fueconorg-12876	54	41	,	,	PUNCT
fueconorg-12876	54	42	which	which	PRON
fueconorg-12876	54	43	can	can	AUX
fueconorg-12876	54	44	influence	influence	VERB
fueconorg-12876	54	45	business	business	NOUN
fueconorg-12876	54	46	performance	performance	NOUN
fueconorg-12876	54	47	,	,	PUNCT
fueconorg-12876	54	48	earnings	earning	NOUN
fueconorg-12876	54	49	,	,	PUNCT
fueconorg-12876	54	50	cash	cash	NOUN
fueconorg-12876	54	51	flows	flow	NOUN
fueconorg-12876	54	52	or	or	CCONJ
fueconorg-12876	54	53	the	the	DET
fueconorg-12876	54	54	situation	situation	NOUN
fueconorg-12876	54	55	of	of	ADP
fueconorg-12876	54	56	the	the	DET
fueconorg-12876	54	57	company	company	NOUN
fueconorg-12876	54	58	and	and	CCONJ
fueconorg-12876	54	59	thus	thus	ADV
fueconorg-12876	54	60	mandatory	mandatory	ADJ
fueconorg-12876	54	61	sustainability	sustainability	NOUN
fueconorg-12876	54	62	reporting	reporting	NOUN
fueconorg-12876	54	63	–	–	PUNCT
fueconorg-12876	54	64	evolution	evolution	NOUN
fueconorg-12876	54	65	of	of	ADP
fueconorg-12876	54	66	regulation	regulation	NOUN
fueconorg-12876	54	67	in	in	ADP
fueconorg-12876	54	68	the	the	DET
fueconorg-12876	54	69	european	european	PROPN
fueconorg-12876	54	70	union	union	PROPN
fueconorg-12876	54	71	245	245	NUM
fueconorg-12876	54	72	shareholder	shareholder	NOUN
fueconorg-12876	54	73	value	value	NOUN
fueconorg-12876	54	74	as	as	ADP
fueconorg-12876	54	75	opportunities	opportunity	NOUN
fueconorg-12876	54	76	and	and	CCONJ
fueconorg-12876	54	77	risks	risk	NOUN
fueconorg-12876	54	78	(	(	PUNCT
fueconorg-12876	54	79	coenenberg	coenenberg	NOUN
fueconorg-12876	54	80	et	et	PROPN
fueconorg-12876	54	81	al	al	PROPN
fueconorg-12876	54	82	.	.	PROPN
fueconorg-12876	54	83	,	,	PUNCT
fueconorg-12876	54	84	2024	2024	NUM
fueconorg-12876	54	85	)	)	PUNCT
fueconorg-12876	54	86	.	.	PUNCT
fueconorg-12876	55	1	an	an	DET
fueconorg-12876	55	2	interdependence	interdependence	NOUN
fueconorg-12876	55	3	of	of	ADP
fueconorg-12876	55	4	these	these	DET
fueconorg-12876	55	5	two	two	NUM
fueconorg-12876	55	6	perspectives	perspective	NOUN
fueconorg-12876	55	7	arises	arise	VERB
fueconorg-12876	55	8	from	from	ADP
fueconorg-12876	55	9	the	the	DET
fueconorg-12876	55	10	fact	fact	NOUN
fueconorg-12876	55	11	that	that	SCONJ
fueconorg-12876	55	12	in	in	ADP
fueconorg-12876	55	13	a	a	DET
fueconorg-12876	55	14	longer	long	ADJ
fueconorg-12876	55	15	-	-	PUNCT
fueconorg-12876	55	16	term	term	NOUN
fueconorg-12876	55	17	assessment	assessment	NOUN
fueconorg-12876	55	18	,	,	PUNCT
fueconorg-12876	55	19	the	the	DET
fueconorg-12876	55	20	effects	effect	NOUN
fueconorg-12876	55	21	(	(	PUNCT
fueconorg-12876	55	22	impacts	impact	NOUN
fueconorg-12876	55	23	)	)	PUNCT
fueconorg-12876	55	24	of	of	ADP
fueconorg-12876	55	25	the	the	DET
fueconorg-12876	55	26	company	company	NOUN
fueconorg-12876	55	27	's	's	PART
fueconorg-12876	55	28	activities	activity	NOUN
fueconorg-12876	55	29	and	and	CCONJ
fueconorg-12876	55	30	strategy	strategy	NOUN
fueconorg-12876	55	31	can	can	AUX
fueconorg-12876	55	32	determinate	determinate	VERB
fueconorg-12876	55	33	the	the	DET
fueconorg-12876	55	34	financial	financial	ADJ
fueconorg-12876	55	35	situation	situation	NOUN
fueconorg-12876	55	36	of	of	ADP
fueconorg-12876	55	37	the	the	DET
fueconorg-12876	55	38	company	company	NOUN
fueconorg-12876	55	39	and	and	CCONJ
fueconorg-12876	55	40	thus	thus	ADV
fueconorg-12876	55	41	the	the	DET
fueconorg-12876	55	42	company	company	NOUN
fueconorg-12876	55	43	value	value	NOUN
fueconorg-12876	55	44	and	and	CCONJ
fueconorg-12876	55	45	are	be	AUX
fueconorg-12876	55	46	therefore	therefore	ADV
fueconorg-12876	55	47	often	often	ADV
fueconorg-12876	55	48	referred	refer	VERB
fueconorg-12876	55	49	to	to	ADP
fueconorg-12876	55	50	as	as	ADP
fueconorg-12876	55	51	"	"	PUNCT
fueconorg-12876	55	52	prefinancials	prefinancial	NOUN
fueconorg-12876	55	53	"	"	PUNCT
fueconorg-12876	55	54	,	,	PUNCT
fueconorg-12876	55	55	which	which	PRON
fueconorg-12876	55	56	also	also	ADV
fueconorg-12876	55	57	shows	show	VERB
fueconorg-12876	55	58	the	the	DET
fueconorg-12876	55	59	relevance	relevance	NOUN
fueconorg-12876	55	60	of	of	ADP
fueconorg-12876	55	61	sustainability	sustainability	NOUN
fueconorg-12876	55	62	-	-	PUNCT
fueconorg-12876	55	63	related	relate	VERB
fueconorg-12876	55	64	information	information	NOUN
fueconorg-12876	55	65	for	for	ADP
fueconorg-12876	55	66	investors	investor	NOUN
fueconorg-12876	55	67	(	(	PUNCT
fueconorg-12876	55	68	haller	haller	NOUN
fueconorg-12876	55	69	,	,	PUNCT
fueconorg-12876	55	70	2021	2021	NUM
fueconorg-12876	55	71	;	;	PUNCT
fueconorg-12876	55	72	coenenberg	coenenberg	NOUN
fueconorg-12876	55	73	et	et	PROPN
fueconorg-12876	55	74	al	al	PROPN
fueconorg-12876	55	75	.	.	PROPN
fueconorg-12876	55	76	,	,	PUNCT
fueconorg-12876	55	77	2024	2024	NUM
fueconorg-12876	55	78	)	)	PUNCT
fueconorg-12876	55	79	.	.	PUNCT
fueconorg-12876	56	1	the	the	DET
fueconorg-12876	56	2	concept	concept	NOUN
fueconorg-12876	56	3	of	of	ADP
fueconorg-12876	56	4	integrated	integrated	ADJ
fueconorg-12876	56	5	reporting	reporting	NOUN
fueconorg-12876	56	6	<	<	X
fueconorg-12876	56	7	ir	ir	X
fueconorg-12876	56	8	>	>	X
fueconorg-12876	56	9	has	have	AUX
fueconorg-12876	56	10	been	be	AUX
fueconorg-12876	56	11	developed	develop	VERB
fueconorg-12876	56	12	to	to	PART
fueconorg-12876	56	13	better	well	ADV
fueconorg-12876	56	14	illustrate	illustrate	VERB
fueconorg-12876	56	15	the	the	DET
fueconorg-12876	56	16	connection	connection	NOUN
fueconorg-12876	56	17	between	between	ADP
fueconorg-12876	56	18	these	these	DET
fueconorg-12876	56	19	two	two	NUM
fueconorg-12876	56	20	dimensions	dimension	NOUN
fueconorg-12876	56	21	for	for	ADP
fueconorg-12876	56	22	the	the	DET
fueconorg-12876	56	23	value	value	NOUN
fueconorg-12876	56	24	creation	creation	NOUN
fueconorg-12876	56	25	of	of	ADP
fueconorg-12876	56	26	a	a	DET
fueconorg-12876	56	27	company	company	NOUN
fueconorg-12876	56	28	.	.	PUNCT
fueconorg-12876	57	1	this	this	PRON
fueconorg-12876	57	2	is	be	AUX
fueconorg-12876	57	3	not	not	PART
fueconorg-12876	57	4	just	just	ADV
fueconorg-12876	57	5	about	about	ADP
fueconorg-12876	57	6	a	a	DET
fueconorg-12876	57	7	mere	mere	ADJ
fueconorg-12876	57	8	combination	combination	NOUN
fueconorg-12876	57	9	of	of	ADP
fueconorg-12876	57	10	financial	financial	ADJ
fueconorg-12876	57	11	and	and	CCONJ
fueconorg-12876	57	12	sustainability	sustainability	NOUN
fueconorg-12876	57	13	reports	report	NOUN
fueconorg-12876	57	14	,	,	PUNCT
fueconorg-12876	57	15	"	"	PUNCT
fueconorg-12876	57	16	but	but	CCONJ
fueconorg-12876	57	17	the	the	DET
fueconorg-12876	57	18	realistic	realistic	ADJ
fueconorg-12876	57	19	and	and	CCONJ
fueconorg-12876	57	20	appropriate	appropriate	ADJ
fueconorg-12876	57	21	integration	integration	NOUN
fueconorg-12876	57	22	of	of	ADP
fueconorg-12876	57	23	the	the	DET
fueconorg-12876	57	24	information	information	NOUN
fueconorg-12876	57	25	should	should	AUX
fueconorg-12876	57	26	enable	enable	VERB
fueconorg-12876	57	27	a	a	DET
fueconorg-12876	57	28	better	well	ADJ
fueconorg-12876	57	29	assessment	assessment	NOUN
fueconorg-12876	57	30	of	of	ADP
fueconorg-12876	57	31	the	the	DET
fueconorg-12876	57	32	sustainable	sustainable	ADJ
fueconorg-12876	57	33	current	current	ADJ
fueconorg-12876	57	34	and	and	CCONJ
fueconorg-12876	57	35	future	future	ADJ
fueconorg-12876	57	36	value	value	NOUN
fueconorg-12876	57	37	creation	creation	NOUN
fueconorg-12876	57	38	and	and	CCONJ
fueconorg-12876	57	39	value	value	NOUN
fueconorg-12876	57	40	retention	retention	NOUN
fueconorg-12876	57	41	of	of	ADP
fueconorg-12876	57	42	the	the	DET
fueconorg-12876	57	43	company	company	NOUN
fueconorg-12876	57	44	"	"	PUNCT
fueconorg-12876	57	45	(	(	PUNCT
fueconorg-12876	57	46	coenenberg	coenenberg	NOUN
fueconorg-12876	57	47	et	et	PROPN
fueconorg-12876	57	48	al	al	PROPN
fueconorg-12876	57	49	.	.	PROPN
fueconorg-12876	57	50	,	,	PUNCT
fueconorg-12876	57	51	2024	2024	NUM
fueconorg-12876	57	52	)	)	PUNCT
fueconorg-12876	57	53	.	.	PUNCT
fueconorg-12876	58	1	the	the	DET
fueconorg-12876	58	2	international	international	ADJ
fueconorg-12876	58	3	integrated	integrated	ADJ
fueconorg-12876	58	4	reporting	reporting	NOUN
fueconorg-12876	58	5	council	council	NOUN
fueconorg-12876	58	6	(	(	PUNCT
fueconorg-12876	58	7	iirc	iirc	ADV
fueconorg-12876	58	8	)	)	PUNCT
fueconorg-12876	58	9	was	be	AUX
fueconorg-12876	58	10	founded	found	VERB
fueconorg-12876	58	11	in	in	ADP
fueconorg-12876	58	12	2010	2010	NUM
fueconorg-12876	58	13	by	by	ADP
fueconorg-12876	58	14	a	a	DET
fueconorg-12876	58	15	group	group	NOUN
fueconorg-12876	58	16	of	of	ADP
fueconorg-12876	58	17	international	international	ADJ
fueconorg-12876	58	18	organizations	organization	NOUN
fueconorg-12876	58	19	(	(	PUNCT
fueconorg-12876	58	20	including	include	VERB
fueconorg-12876	58	21	gri	gri	PROPN
fueconorg-12876	58	22	and	and	CCONJ
fueconorg-12876	58	23	the	the	DET
fueconorg-12876	58	24	prince	prince	NOUN
fueconorg-12876	58	25	's	's	PART
fueconorg-12876	58	26	accounting	accounting	NOUN
fueconorg-12876	58	27	for	for	ADP
fueconorg-12876	58	28	sustainability	sustainability	NOUN
fueconorg-12876	58	29	project	project	NOUN
fueconorg-12876	58	30	)	)	PUNCT
fueconorg-12876	58	31	to	to	PART
fueconorg-12876	58	32	promote	promote	VERB
fueconorg-12876	58	33	the	the	DET
fueconorg-12876	58	34	concept	concept	NOUN
fueconorg-12876	58	35	of	of	ADP
fueconorg-12876	58	36	integrated	integrated	ADJ
fueconorg-12876	58	37	reporting	reporting	NOUN
fueconorg-12876	58	38	and	and	CCONJ
fueconorg-12876	58	39	create	create	VERB
fueconorg-12876	58	40	the	the	DET
fueconorg-12876	58	41	framework	framework	NOUN
fueconorg-12876	58	42	for	for	ADP
fueconorg-12876	58	43	the	the	DET
fueconorg-12876	58	44	preparation	preparation	NOUN
fueconorg-12876	58	45	of	of	ADP
fueconorg-12876	58	46	integrated	integrate	VERB
fueconorg-12876	58	47	reports	report	NOUN
fueconorg-12876	58	48	.	.	PUNCT
fueconorg-12876	59	1	in	in	ADP
fueconorg-12876	59	2	2020	2020	NUM
fueconorg-12876	59	3	,	,	PUNCT
fueconorg-12876	59	4	the	the	DET
fueconorg-12876	59	5	iirc	iirc	ADV
fueconorg-12876	59	6	merged	merge	VERB
fueconorg-12876	59	7	with	with	ADP
fueconorg-12876	59	8	the	the	DET
fueconorg-12876	59	9	us	us	PROPN
fueconorg-12876	59	10	sustainability	sustainability	NOUN
fueconorg-12876	59	11	accounting	accounting	NOUN
fueconorg-12876	59	12	standards	standard	NOUN
fueconorg-12876	59	13	board	board	NOUN
fueconorg-12876	59	14	(	(	PUNCT
fueconorg-12876	59	15	sasb	sasb	NOUN
fueconorg-12876	59	16	)	)	PUNCT
fueconorg-12876	59	17	to	to	PART
fueconorg-12876	59	18	form	form	VERB
fueconorg-12876	59	19	the	the	DET
fueconorg-12876	59	20	value	value	NOUN
fueconorg-12876	59	21	reporting	reporting	NOUN
fueconorg-12876	59	22	foundation	foundation	NOUN
fueconorg-12876	59	23	,	,	PUNCT
fueconorg-12876	59	24	which	which	PRON
fueconorg-12876	59	25	was	be	AUX
fueconorg-12876	59	26	merged	merge	VERB
fueconorg-12876	59	27	into	into	ADP
fueconorg-12876	59	28	the	the	DET
fueconorg-12876	59	29	ifrs	ifrs	PROPN
fueconorg-12876	59	30	foundation	foundation	NOUN
fueconorg-12876	59	31	just	just	ADV
fueconorg-12876	59	32	two	two	NUM
fueconorg-12876	59	33	years	year	NOUN
fueconorg-12876	59	34	later	later	ADV
fueconorg-12876	59	35	as	as	SCONJ
fueconorg-12876	59	36	the	the	DET
fueconorg-12876	59	37	international	international	ADJ
fueconorg-12876	59	38	sustainability	sustainability	NOUN
fueconorg-12876	59	39	standards	standard	NOUN
fueconorg-12876	59	40	board	board	NOUN
fueconorg-12876	59	41	(	(	PUNCT
fueconorg-12876	59	42	issb	issb	NOUN
fueconorg-12876	59	43	)	)	PUNCT
fueconorg-12876	59	44	was	be	AUX
fueconorg-12876	59	45	established	establish	VERB
fueconorg-12876	59	46	(	(	PUNCT
fueconorg-12876	59	47	ifrs	ifrs	PROPN
fueconorg-12876	59	48	foundation	foundation	NOUN
fueconorg-12876	59	49	,	,	PUNCT
fueconorg-12876	59	50	2022	2022	NUM
fueconorg-12876	59	51	;	;	PUNCT
fueconorg-12876	59	52	coenenberg	coenenberg	NOUN
fueconorg-12876	59	53	et	et	PROPN
fueconorg-12876	59	54	al	al	PROPN
fueconorg-12876	59	55	.	.	PROPN
fueconorg-12876	59	56	,	,	PUNCT
fueconorg-12876	59	57	2024	2024	NUM
fueconorg-12876	59	58	)	)	PUNCT
fueconorg-12876	59	59	.	.	PUNCT
fueconorg-12876	60	1	to	to	PART
fueconorg-12876	60	2	apply	apply	VERB
fueconorg-12876	60	3	integrated	integrated	ADJ
fueconorg-12876	60	4	reporting	reporting	NOUN
fueconorg-12876	60	5	,	,	PUNCT
fueconorg-12876	60	6	the	the	DET
fueconorg-12876	60	7	iirc	iirc	ADV
fueconorg-12876	60	8	published	publish	VERB
fueconorg-12876	60	9	a	a	DET
fueconorg-12876	60	10	principles	principle	NOUN
fueconorg-12876	60	11	-	-	PUNCT
fueconorg-12876	60	12	based	base	VERB
fueconorg-12876	60	13	framework	framework	NOUN
fueconorg-12876	60	14	(	(	PUNCT
fueconorg-12876	60	15	integrated	integrate	VERB
fueconorg-12876	60	16	reporting	reporting	NOUN
fueconorg-12876	60	17	framework	framework	NOUN
fueconorg-12876	60	18	)	)	PUNCT
fueconorg-12876	60	19	in	in	ADP
fueconorg-12876	60	20	december	december	PROPN
fueconorg-12876	60	21	2013	2013	NUM
fueconorg-12876	60	22	and	and	CCONJ
fueconorg-12876	60	23	updated	update	VERB
fueconorg-12876	60	24	it	it	PRON
fueconorg-12876	60	25	in	in	ADP
fueconorg-12876	60	26	2021	2021	NUM
fueconorg-12876	60	27	.	.	PUNCT
fueconorg-12876	61	1	this	this	PRON
fueconorg-12876	61	2	contains	contain	VERB
fueconorg-12876	61	3	basic	basic	ADJ
fueconorg-12876	61	4	concepts	concept	NOUN
fueconorg-12876	61	5	and	and	CCONJ
fueconorg-12876	61	6	guidelines	guideline	NOUN
fueconorg-12876	61	7	for	for	ADP
fueconorg-12876	61	8	integrated	integrated	ADJ
fueconorg-12876	61	9	reporting	reporting	NOUN
fueconorg-12876	61	10	as	as	ADV
fueconorg-12876	61	11	well	well	ADV
fueconorg-12876	61	12	as	as	ADP
fueconorg-12876	61	13	the	the	DET
fueconorg-12876	61	14	elements	element	NOUN
fueconorg-12876	61	15	and	and	CCONJ
fueconorg-12876	61	16	form	form	NOUN
fueconorg-12876	61	17	of	of	ADP
fueconorg-12876	61	18	presentation	presentation	NOUN
fueconorg-12876	61	19	of	of	ADP
fueconorg-12876	61	20	an	an	DET
fueconorg-12876	61	21	integrated	integrated	ADJ
fueconorg-12876	61	22	report	report	NOUN
fueconorg-12876	61	23	.	.	PUNCT
fueconorg-12876	62	1	the	the	DET
fueconorg-12876	62	2	process	process	NOUN
fueconorg-12876	62	3	of	of	ADP
fueconorg-12876	62	4	integrated	integrated	ADJ
fueconorg-12876	62	5	reporting	reporting	NOUN
fueconorg-12876	62	6	ultimately	ultimately	ADV
fueconorg-12876	62	7	leads	lead	VERB
fueconorg-12876	62	8	to	to	ADP
fueconorg-12876	62	9	the	the	DET
fueconorg-12876	62	10	preparation	preparation	NOUN
fueconorg-12876	62	11	of	of	ADP
fueconorg-12876	62	12	an	an	DET
fueconorg-12876	62	13	integrated	integrate	VERB
fueconorg-12876	62	14	report	report	NOUN
fueconorg-12876	62	15	by	by	ADP
fueconorg-12876	62	16	taking	take	VERB
fueconorg-12876	62	17	integrated	integrated	ADJ
fueconorg-12876	62	18	thinking	thinking	NOUN
fueconorg-12876	62	19	into	into	ADP
fueconorg-12876	62	20	account	account	NOUN
fueconorg-12876	62	21	.	.	PUNCT
fueconorg-12876	63	1	the	the	DET
fueconorg-12876	63	2	integrated	integrate	VERB
fueconorg-12876	63	3	report	report	NOUN
fueconorg-12876	63	4	is	be	AUX
fueconorg-12876	63	5	intended	intend	VERB
fueconorg-12876	63	6	to	to	PART
fueconorg-12876	63	7	provide	provide	VERB
fueconorg-12876	63	8	key	key	ADJ
fueconorg-12876	63	9	information	information	NOUN
fueconorg-12876	63	10	about	about	ADP
fueconorg-12876	63	11	the	the	DET
fueconorg-12876	63	12	company	company	NOUN
fueconorg-12876	63	13	's	's	PART
fueconorg-12876	63	14	strategy	strategy	NOUN
fueconorg-12876	63	15	,	,	PUNCT
fueconorg-12876	63	16	management	management	NOUN
fueconorg-12876	63	17	,	,	PUNCT
fueconorg-12876	63	18	performance	performance	NOUN
fueconorg-12876	63	19	,	,	PUNCT
fueconorg-12876	63	20	and	and	CCONJ
fueconorg-12876	63	21	outlook	outlook	NOUN
fueconorg-12876	63	22	in	in	ADP
fueconorg-12876	63	23	conjunction	conjunction	NOUN
fueconorg-12876	63	24	with	with	ADP
fueconorg-12876	63	25	the	the	DET
fueconorg-12876	63	26	external	external	ADJ
fueconorg-12876	63	27	corporate	corporate	ADJ
fueconorg-12876	63	28	environment	environment	NOUN
fueconorg-12876	63	29	to	to	PART
fueconorg-12876	63	30	show	show	VERB
fueconorg-12876	63	31	how	how	SCONJ
fueconorg-12876	63	32	this	this	PRON
fueconorg-12876	63	33	can	can	AUX
fueconorg-12876	63	34	be	be	AUX
fueconorg-12876	63	35	used	use	VERB
fueconorg-12876	63	36	to	to	PART
fueconorg-12876	63	37	create	create	VERB
fueconorg-12876	63	38	,	,	PUNCT
fueconorg-12876	63	39	maintain	maintain	VERB
fueconorg-12876	63	40	,	,	PUNCT
fueconorg-12876	63	41	or	or	CCONJ
fueconorg-12876	63	42	reduce	reduce	VERB
fueconorg-12876	63	43	value	value	NOUN
fueconorg-12876	63	44	in	in	ADP
fueconorg-12876	63	45	the	the	DET
fueconorg-12876	63	46	short	short	ADJ
fueconorg-12876	63	47	,	,	PUNCT
fueconorg-12876	63	48	medium	medium	ADJ
fueconorg-12876	63	49	,	,	PUNCT
fueconorg-12876	63	50	and	and	CCONJ
fueconorg-12876	63	51	long	long	ADJ
fueconorg-12876	63	52	term	term	NOUN
fueconorg-12876	63	53	.	.	PUNCT
fueconorg-12876	64	1	integrated	integrate	VERB
fueconorg-12876	64	2	thin	thin	ADJ
fueconorg-12876	64	3	-	-	PUNCT
fueconorg-12876	64	4	king	king	NOUN
fueconorg-12876	64	5	is	be	AUX
fueconorg-12876	64	6	the	the	DET
fueconorg-12876	64	7	awareness	awareness	NOUN
fueconorg-12876	64	8	and	and	CCONJ
fueconorg-12876	64	9	consideration	consideration	NOUN
fueconorg-12876	64	10	of	of	ADP
fueconorg-12876	64	11	the	the	DET
fueconorg-12876	64	12	interdependencies	interdependency	NOUN
fueconorg-12876	64	13	of	of	ADP
fueconorg-12876	64	14	the	the	DET
fueconorg-12876	64	15	central	central	ADJ
fueconorg-12876	64	16	value	value	NOUN
fueconorg-12876	64	17	-	-	PUNCT
fueconorg-12876	64	18	creating	create	VERB
fueconorg-12876	64	19	factors	factor	NOUN
fueconorg-12876	64	20	and	and	CCONJ
fueconorg-12876	64	21	resources	resource	NOUN
fueconorg-12876	64	22	in	in	ADP
fueconorg-12876	64	23	management	management	NOUN
fueconorg-12876	64	24	decisions	decision	NOUN
fueconorg-12876	64	25	.	.	PUNCT
fueconorg-12876	65	1	the	the	DET
fueconorg-12876	65	2	resources	resource	NOUN
fueconorg-12876	65	3	affected	affect	VERB
fueconorg-12876	65	4	by	by	ADP
fueconorg-12876	65	5	the	the	DET
fueconorg-12876	65	6	company	company	NOUN
fueconorg-12876	65	7	's	's	PART
fueconorg-12876	65	8	activities	activity	NOUN
fueconorg-12876	65	9	(	(	PUNCT
fueconorg-12876	65	10	so	so	ADV
fueconorg-12876	65	11	-	-	PUNCT
fueconorg-12876	65	12	called	call	VERB
fueconorg-12876	65	13	types	type	NOUN
fueconorg-12876	65	14	of	of	ADP
fueconorg-12876	65	15	capital	capital	NOUN
fueconorg-12876	65	16	)	)	PUNCT
fueconorg-12876	65	17	represent	represent	VERB
fueconorg-12876	65	18	a	a	DET
fueconorg-12876	65	19	store	store	NOUN
fueconorg-12876	65	20	of	of	ADP
fueconorg-12876	65	21	value	value	NOUN
fueconorg-12876	65	22	and	and	CCONJ
fueconorg-12876	65	23	are	be	AUX
fueconorg-12876	65	24	seen	see	VERB
fueconorg-12876	65	25	as	as	ADP
fueconorg-12876	65	26	both	both	CCONJ
fueconorg-12876	65	27	input	input	NOUN
fueconorg-12876	65	28	and	and	CCONJ
fueconorg-12876	65	29	output	output	NOUN
fueconorg-12876	65	30	factors	factor	NOUN
fueconorg-12876	65	31	.	.	PUNCT
fueconorg-12876	66	1	they	they	PRON
fueconorg-12876	66	2	can	can	AUX
fueconorg-12876	66	3	be	be	AUX
fueconorg-12876	66	4	divided	divide	VERB
fueconorg-12876	66	5	into	into	ADP
fueconorg-12876	66	6	financial	financial	ADJ
fueconorg-12876	66	7	capital	capital	NOUN
fueconorg-12876	66	8	,	,	PUNCT
fueconorg-12876	66	9	manufactured	manufacture	VERB
fueconorg-12876	66	10	capital	capital	NOUN
fueconorg-12876	66	11	,	,	PUNCT
fueconorg-12876	66	12	intellectual	intellectual	ADJ
fueconorg-12876	66	13	capital	capital	NOUN
fueconorg-12876	66	14	,	,	PUNCT
fueconorg-12876	66	15	human	human	ADJ
fueconorg-12876	66	16	capital	capital	NOUN
fueconorg-12876	66	17	,	,	PUNCT
fueconorg-12876	66	18	social	social	ADJ
fueconorg-12876	66	19	and	and	CCONJ
fueconorg-12876	66	20	relationship	relationship	NOUN
fueconorg-12876	66	21	capital	capital	NOUN
fueconorg-12876	66	22	,	,	PUNCT
fueconorg-12876	66	23	and	and	CCONJ
fueconorg-12876	66	24	natural	natural	ADJ
fueconorg-12876	66	25	capital	capital	NOUN
fueconorg-12876	66	26	(	(	PUNCT
fueconorg-12876	66	27	ifrs	ifrs	PROPN
fueconorg-12876	66	28	foundation	foundation	PROPN
fueconorg-12876	66	29	,	,	PUNCT
fueconorg-12876	66	30	2022	2022	NUM
fueconorg-12876	66	31	;	;	PUNCT
fueconorg-12876	66	32	coenenberg	coenenberg	NOUN
fueconorg-12876	66	33	et	et	PROPN
fueconorg-12876	66	34	al	al	PROPN
fueconorg-12876	66	35	.	.	PROPN
fueconorg-12876	66	36	,	,	PUNCT
fueconorg-12876	66	37	2024	2024	NUM
fueconorg-12876	66	38	)	)	PUNCT
fueconorg-12876	66	39	.	.	PUNCT
fueconorg-12876	67	1	the	the	DET
fueconorg-12876	67	2	value	value	NOUN
fueconorg-12876	67	3	concept	concept	NOUN
fueconorg-12876	67	4	underlying	underlie	VERB
fueconorg-12876	67	5	integrated	integrated	ADJ
fueconorg-12876	67	6	reporting	reporting	NOUN
fueconorg-12876	67	7	thus	thus	ADV
fueconorg-12876	67	8	combines	combine	VERB
fueconorg-12876	67	9	the	the	DET
fueconorg-12876	67	10	concepts	concept	NOUN
fueconorg-12876	67	11	of	of	ADP
fueconorg-12876	67	12	shareholder	shareholder	NOUN
fueconorg-12876	67	13	value	value	NOUN
fueconorg-12876	67	14	and	and	CCONJ
fueconorg-12876	67	15	stakeholder	stakeholder	NOUN
fueconorg-12876	67	16	value	value	NOUN
fueconorg-12876	67	17	.	.	PUNCT
fueconorg-12876	68	1	the	the	DET
fueconorg-12876	68	2	dimensions	dimension	NOUN
fueconorg-12876	68	3	of	of	ADP
fueconorg-12876	68	4	sustainability	sustainability	NOUN
fueconorg-12876	68	5	-	-	PUNCT
fueconorg-12876	68	6	related	relate	VERB
fueconorg-12876	68	7	reporting	reporting	NOUN
fueconorg-12876	68	8	can	can	AUX
fueconorg-12876	68	9	be	be	AUX
fueconorg-12876	68	10	summarized	summarize	VERB
fueconorg-12876	68	11	in	in	ADP
fueconorg-12876	68	12	two	two	NUM
fueconorg-12876	68	13	phases	phase	NOUN
fueconorg-12876	68	14	,	,	PUNCT
fueconorg-12876	68	15	as	as	SCONJ
fueconorg-12876	68	16	shown	show	VERB
fueconorg-12876	68	17	in	in	ADP
fueconorg-12876	68	18	figure	figure	NOUN
fueconorg-12876	68	19	1	1	NUM
fueconorg-12876	68	20	.	.	PUNCT
fueconorg-12876	68	21	fig	fig	NOUN
fueconorg-12876	68	22	.	.	PUNCT
fueconorg-12876	69	1	1	1	NUM
fueconorg-12876	69	2	dimensions	dimension	NOUN
fueconorg-12876	69	3	of	of	ADP
fueconorg-12876	69	4	sustainability	sustainability	NOUN
fueconorg-12876	69	5	-	-	PUNCT
fueconorg-12876	69	6	related	relate	VERB
fueconorg-12876	69	7	reporting	reporting	NOUN
fueconorg-12876	69	8	source	source	NOUN
fueconorg-12876	69	9	:	:	PUNCT
fueconorg-12876	69	10	according	accord	VERB
fueconorg-12876	69	11	to	to	ADP
fueconorg-12876	69	12	müller	müller	PROPN
fueconorg-12876	69	13	&	&	CCONJ
fueconorg-12876	69	14	stawinoga	stawinoga	PROPN
fueconorg-12876	69	15	,	,	PUNCT
fueconorg-12876	69	16	2015	2015	NUM
fueconorg-12876	69	17	246	246	NUM
fueconorg-12876	69	18	m.	m.	NOUN
fueconorg-12876	69	19	stojanović	stojanović	NOUN
fueconorg-12876	69	20	-	-	PUNCT
fueconorg-12876	69	21	blab	blab	NOUN
fueconorg-12876	69	22	,	,	PUNCT
fueconorg-12876	69	23	d.	d.	PROPN
fueconorg-12876	69	24	blab	blab	VERB
fueconorg-12876	69	25	3	3	NUM
fueconorg-12876	69	26	.	.	PUNCT
fueconorg-12876	69	27	initiatives	initiative	NOUN
fueconorg-12876	69	28	and	and	CCONJ
fueconorg-12876	69	29	regulatory	regulatory	ADJ
fueconorg-12876	69	30	requirements	requirement	NOUN
fueconorg-12876	69	31	in	in	ADP
fueconorg-12876	69	32	the	the	DET
fueconorg-12876	69	33	eu	eu	PROPN
fueconorg-12876	69	34	with	with	ADP
fueconorg-12876	69	35	regard	regard	NOUN
fueconorg-12876	69	36	to	to	ADP
fueconorg-12876	69	37	sustainability	sustainability	NOUN
fueconorg-12876	69	38	reporting	report	VERB
fueconorg-12876	69	39	it	it	PRON
fueconorg-12876	69	40	is	be	AUX
fueconorg-12876	69	41	not	not	PART
fueconorg-12876	69	42	only	only	ADV
fueconorg-12876	69	43	reporting	report	VERB
fueconorg-12876	69	44	on	on	ADP
fueconorg-12876	69	45	sustainable	sustainable	ADJ
fueconorg-12876	69	46	and	and	CCONJ
fueconorg-12876	69	47	non	non	ADJ
fueconorg-12876	69	48	-	-	ADJ
fueconorg-12876	69	49	financial	financial	ADJ
fueconorg-12876	69	50	information	information	NOUN
fueconorg-12876	69	51	that	that	PRON
fueconorg-12876	69	52	has	have	AUX
fueconorg-12876	69	53	undergone	undergo	VERB
fueconorg-12876	69	54	change	change	NOUN
fueconorg-12876	69	55	in	in	ADP
fueconorg-12876	69	56	recent	recent	ADJ
fueconorg-12876	69	57	years	year	NOUN
fueconorg-12876	69	58	,	,	PUNCT
fueconorg-12876	69	59	but	but	CCONJ
fueconorg-12876	69	60	also	also	ADV
fueconorg-12876	69	61	the	the	DET
fueconorg-12876	69	62	initiatives	initiative	NOUN
fueconorg-12876	69	63	and	and	CCONJ
fueconorg-12876	69	64	regulatory	regulatory	ADJ
fueconorg-12876	69	65	requirements	requirement	NOUN
fueconorg-12876	69	66	in	in	ADP
fueconorg-12876	69	67	the	the	DET
fueconorg-12876	69	68	eu	eu	PROPN
fueconorg-12876	69	69	.	.	PUNCT
fueconorg-12876	70	1	they	they	PRON
fueconorg-12876	70	2	can	can	AUX
fueconorg-12876	70	3	be	be	AUX
fueconorg-12876	70	4	divided	divide	VERB
fueconorg-12876	70	5	into	into	ADP
fueconorg-12876	70	6	two	two	NUM
fueconorg-12876	70	7	periods	period	NOUN
fueconorg-12876	70	8	:	:	PUNCT
fueconorg-12876	70	9	the	the	DET
fueconorg-12876	70	10	period	period	NOUN
fueconorg-12876	70	11	up	up	ADP
fueconorg-12876	70	12	to	to	ADP
fueconorg-12876	70	13	the	the	DET
fueconorg-12876	70	14	2008	2008	NUM
fueconorg-12876	70	15	financial	financial	ADJ
fueconorg-12876	70	16	crisis	crisis	NOUN
fueconorg-12876	70	17	and	and	CCONJ
fueconorg-12876	70	18	the	the	DET
fueconorg-12876	70	19	subsequent	subsequent	ADJ
fueconorg-12876	70	20	period	period	NOUN
fueconorg-12876	70	21	.	.	PUNCT
fueconorg-12876	71	1	3.1	3.1	NUM
fueconorg-12876	71	2	.	.	PUNCT
fueconorg-12876	71	3	developments	development	NOUN
fueconorg-12876	71	4	in	in	ADP
fueconorg-12876	71	5	the	the	DET
fueconorg-12876	71	6	eu	eu	PROPN
fueconorg-12876	71	7	and	and	CCONJ
fueconorg-12876	71	8	eec	eec	PROPN
fueconorg-12876	71	9	:	:	PUNCT
fueconorg-12876	71	10	1990s	1990	NOUN
fueconorg-12876	71	11	to	to	ADP
fueconorg-12876	71	12	the	the	DET
fueconorg-12876	71	13	financial	financial	ADJ
fueconorg-12876	71	14	crisis	crisis	NOUN
fueconorg-12876	71	15	2008	2008	NUM
fueconorg-12876	71	16	3.1.1	3.1.1	NUM
fueconorg-12876	71	17	.	.	PUNCT
fueconorg-12876	72	1	emas	emas	PROPN
fueconorg-12876	72	2	and	and	CCONJ
fueconorg-12876	72	3	environmental	environmental	PROPN
fueconorg-12876	72	4	declaration	declaration	PROPN
fueconorg-12876	72	5	the	the	DET
fueconorg-12876	72	6	sustainability	sustainability	NOUN
fueconorg-12876	72	7	-	-	PUNCT
fueconorg-12876	72	8	related	relate	VERB
fueconorg-12876	72	9	corporate	corporate	ADJ
fueconorg-12876	72	10	reporting	reporting	NOUN
fueconorg-12876	72	11	initiatives	initiative	NOUN
fueconorg-12876	72	12	described	describe	VERB
fueconorg-12876	72	13	above	above	ADV
fueconorg-12876	72	14	were	be	AUX
fueconorg-12876	72	15	purely	purely	ADV
fueconorg-12876	72	16	voluntary	voluntary	ADJ
fueconorg-12876	72	17	in	in	ADP
fueconorg-12876	72	18	nature	nature	NOUN
fueconorg-12876	72	19	and	and	CCONJ
fueconorg-12876	72	20	had	have	VERB
fueconorg-12876	72	21	no	no	DET
fueconorg-12876	72	22	regulatory	regulatory	ADJ
fueconorg-12876	72	23	basis	basis	NOUN
fueconorg-12876	72	24	.	.	PUNCT
fueconorg-12876	73	1	already	already	ADV
fueconorg-12876	73	2	in	in	ADP
fueconorg-12876	73	3	the	the	DET
fueconorg-12876	73	4	1970s	1970	NOUN
fueconorg-12876	73	5	and	and	CCONJ
fueconorg-12876	73	6	1980s	1980	NOUN
fueconorg-12876	73	7	there	there	PRON
fueconorg-12876	73	8	were	be	VERB
fueconorg-12876	73	9	decisions	decision	NOUN
fueconorg-12876	73	10	and	and	CCONJ
fueconorg-12876	73	11	action	action	NOUN
fueconorg-12876	73	12	programs	program	NOUN
fueconorg-12876	73	13	for	for	ADP
fueconorg-12876	73	14	environmental	environmental	ADJ
fueconorg-12876	73	15	policy	policy	NOUN
fueconorg-12876	73	16	and	and	CCONJ
fueconorg-12876	73	17	environmental	environmental	ADJ
fueconorg-12876	73	18	protection	protection	NOUN
fueconorg-12876	73	19	of	of	ADP
fueconorg-12876	73	20	the	the	DET
fueconorg-12876	73	21	european	european	ADJ
fueconorg-12876	73	22	communities	community	NOUN
fueconorg-12876	73	23	(	(	PUNCT
fueconorg-12876	73	24	council	council	NOUN
fueconorg-12876	73	25	of	of	ADP
fueconorg-12876	73	26	the	the	DET
fueconorg-12876	73	27	european	european	PROPN
fueconorg-12876	73	28	communities1973	communities1973	PROPN
fueconorg-12876	73	29	,	,	PUNCT
fueconorg-12876	73	30	1977	1977	NUM
fueconorg-12876	73	31	,	,	PUNCT
fueconorg-12876	73	32	1983	1983	NUM
fueconorg-12876	73	33	and	and	CCONJ
fueconorg-12876	73	34	kommission	kommission	NOUN
fueconorg-12876	73	35	der	der	NOUN
fueconorg-12876	73	36	europäischen	europäischen	PROPN
fueconorg-12876	73	37	gemeinschaften	gemeinschaften	VERB
fueconorg-12876	73	38	,	,	PUNCT
fueconorg-12876	73	39	1987	1987	NUM
fueconorg-12876	73	40	)	)	PUNCT
fueconorg-12876	73	41	.	.	PUNCT
fueconorg-12876	74	1	the	the	DET
fueconorg-12876	74	2	aim	aim	NOUN
fueconorg-12876	74	3	of	of	ADP
fueconorg-12876	74	4	environmental	environmental	ADJ
fueconorg-12876	74	5	policy	policy	NOUN
fueconorg-12876	74	6	is	be	AUX
fueconorg-12876	74	7	"	"	PUNCT
fueconorg-12876	74	8	to	to	PART
fueconorg-12876	74	9	put	put	VERB
fueconorg-12876	74	10	economic	economic	ADJ
fueconorg-12876	74	11	expansion	expansion	NOUN
fueconorg-12876	74	12	at	at	ADP
fueconorg-12876	74	13	the	the	DET
fueconorg-12876	74	14	service	service	NOUN
fueconorg-12876	74	15	of	of	ADP
fueconorg-12876	74	16	man	man	NOUN
fueconorg-12876	74	17	by	by	ADP
fueconorg-12876	74	18	creating	create	VERB
fueconorg-12876	74	19	an	an	DET
fueconorg-12876	74	20	environment	environment	NOUN
fueconorg-12876	74	21	in	in	ADP
fueconorg-12876	74	22	which	which	PRON
fueconorg-12876	74	23	he	he	PRON
fueconorg-12876	74	24	can	can	AUX
fueconorg-12876	74	25	live	live	VERB
fueconorg-12876	74	26	in	in	ADP
fueconorg-12876	74	27	the	the	DET
fueconorg-12876	74	28	best	good	ADJ
fueconorg-12876	74	29	possible	possible	ADJ
fueconorg-12876	74	30	conditions	condition	NOUN
fueconorg-12876	74	31	and	and	CCONJ
fueconorg-12876	74	32	by	by	ADP
fueconorg-12876	74	33	reconciling	reconcile	VERB
fueconorg-12876	74	34	this	this	DET
fueconorg-12876	74	35	expansion	expansion	NOUN
fueconorg-12876	74	36	with	with	ADP
fueconorg-12876	74	37	the	the	DET
fueconorg-12876	74	38	increasingly	increasingly	ADV
fueconorg-12876	74	39	urgent	urgent	ADJ
fueconorg-12876	74	40	need	need	NOUN
fueconorg-12876	74	41	to	to	PART
fueconorg-12876	74	42	preserve	preserve	VERB
fueconorg-12876	74	43	the	the	DET
fueconorg-12876	74	44	natural	natural	ADJ
fueconorg-12876	74	45	environment	environment	NOUN
fueconorg-12876	74	46	"	"	PUNCT
fueconorg-12876	74	47	(	(	PUNCT
fueconorg-12876	74	48	council	council	NOUN
fueconorg-12876	74	49	of	of	ADP
fueconorg-12876	74	50	the	the	DET
fueconorg-12876	74	51	european	european	PROPN
fueconorg-12876	74	52	communities	community	NOUN
fueconorg-12876	74	53	,	,	PUNCT
fueconorg-12876	74	54	1973	1973	NUM
fueconorg-12876	74	55	)	)	PUNCT
fueconorg-12876	74	56	.	.	PUNCT
fueconorg-12876	75	1	as	as	ADP
fueconorg-12876	75	2	a	a	DET
fueconorg-12876	75	3	result	result	NOUN
fueconorg-12876	75	4	of	of	ADP
fueconorg-12876	75	5	the	the	DET
fueconorg-12876	75	6	action	action	NOUN
fueconorg-12876	75	7	plan	plan	NOUN
fueconorg-12876	75	8	"	"	PUNCT
fueconorg-12876	75	9	towards	towards	ADP
fueconorg-12876	75	10	sustainability	sustainability	NOUN
fueconorg-12876	75	11	"	"	PUNCT
fueconorg-12876	75	12	published	publish	VERB
fueconorg-12876	75	13	on	on	ADP
fueconorg-12876	75	14	march	march	PROPN
fueconorg-12876	75	15	27	27	NUM
fueconorg-12876	75	16	,	,	PUNCT
fueconorg-12876	75	17	1992	1992	NUM
fueconorg-12876	75	18	(	(	PUNCT
fueconorg-12876	75	19	council	council	NOUN
fueconorg-12876	75	20	of	of	ADP
fueconorg-12876	75	21	the	the	DET
fueconorg-12876	75	22	european	european	PROPN
fueconorg-12876	75	23	communities	community	NOUN
fueconorg-12876	75	24	,	,	PUNCT
fueconorg-12876	75	25	1992	1992	NUM
fueconorg-12876	75	26	;	;	PUNCT
fueconorg-12876	75	27	bebbington	bebbington	NOUN
fueconorg-12876	75	28	,	,	PUNCT
fueconorg-12876	75	29	1993	1993	NUM
fueconorg-12876	75	30	)	)	PUNCT
fueconorg-12876	75	31	and	and	CCONJ
fueconorg-12876	75	32	as	as	ADP
fueconorg-12876	75	33	a	a	DET
fueconorg-12876	75	34	consequence	consequence	NOUN
fueconorg-12876	75	35	and	and	CCONJ
fueconorg-12876	75	36	obligation	obligation	NOUN
fueconorg-12876	75	37	of	of	ADP
fueconorg-12876	75	38	the	the	DET
fueconorg-12876	75	39	rio	rio	PROPN
fueconorg-12876	75	40	conference	conference	PROPN
fueconorg-12876	75	41	1992	1992	NUM
fueconorg-12876	75	42	and	and	CCONJ
fueconorg-12876	75	43	the	the	DET
fueconorg-12876	75	44	implementation	implementation	NOUN
fueconorg-12876	75	45	of	of	ADP
fueconorg-12876	75	46	agenda	agenda	NOUN
fueconorg-12876	75	47	21	21	NUM
fueconorg-12876	75	48	,	,	PUNCT
fueconorg-12876	75	49	an	an	DET
fueconorg-12876	75	50	implementation	implementation	NOUN
fueconorg-12876	75	51	strategy	strategy	NOUN
fueconorg-12876	75	52	is	be	AUX
fueconorg-12876	75	53	developed	develop	VERB
fueconorg-12876	75	54	in	in	ADP
fueconorg-12876	75	55	the	the	DET
fueconorg-12876	75	56	action	action	NOUN
fueconorg-12876	75	57	program	program	NOUN
fueconorg-12876	75	58	"	"	PUNCT
fueconorg-12876	75	59	towards	towards	ADP
fueconorg-12876	75	60	sustainability	sustainability	NOUN
fueconorg-12876	75	61	"	"	PUNCT
fueconorg-12876	75	62	(	(	PUNCT
fueconorg-12876	75	63	council	council	NOUN
fueconorg-12876	75	64	of	of	ADP
fueconorg-12876	75	65	the	the	DET
fueconorg-12876	75	66	european	european	ADJ
fueconorg-12876	75	67	communities	community	NOUN
fueconorg-12876	75	68	,	,	PUNCT
fueconorg-12876	75	69	1993a	1993a	NUM
fueconorg-12876	75	70	)	)	PUNCT
fueconorg-12876	75	71	presented	present	VERB
fueconorg-12876	75	72	by	by	ADP
fueconorg-12876	75	73	the	the	DET
fueconorg-12876	75	74	commission	commission	NOUN
fueconorg-12876	75	75	and	and	CCONJ
fueconorg-12876	75	76	council	council	PROPN
fueconorg-12876	75	77	on	on	ADP
fueconorg-12876	75	78	february	february	PROPN
fueconorg-12876	75	79	1	1	NUM
fueconorg-12876	75	80	,	,	PUNCT
fueconorg-12876	75	81	1993	1993	NUM
fueconorg-12876	75	82	,	,	PUNCT
fueconorg-12876	75	83	in	in	ADP
fueconorg-12876	75	84	which	which	PRON
fueconorg-12876	75	85	the	the	DET
fueconorg-12876	75	86	role	role	NOUN
fueconorg-12876	75	87	and	and	CCONJ
fueconorg-12876	75	88	responsibility	responsibility	NOUN
fueconorg-12876	75	89	of	of	ADP
fueconorg-12876	75	90	companies	company	NOUN
fueconorg-12876	75	91	is	be	AUX
fueconorg-12876	75	92	emphasized	emphasize	VERB
fueconorg-12876	75	93	both	both	CCONJ
fueconorg-12876	75	94	for	for	ADP
fueconorg-12876	75	95	strengthening	strengthen	VERB
fueconorg-12876	75	96	the	the	DET
fueconorg-12876	75	97	economy	economy	NOUN
fueconorg-12876	75	98	and	and	CCONJ
fueconorg-12876	75	99	for	for	ADP
fueconorg-12876	75	100	protecting	protect	VERB
fueconorg-12876	75	101	the	the	DET
fueconorg-12876	75	102	environment	environment	NOUN
fueconorg-12876	75	103	in	in	ADP
fueconorg-12876	75	104	the	the	DET
fueconorg-12876	75	105	community	community	NOUN
fueconorg-12876	75	106	.	.	PUNCT
fueconorg-12876	76	1	this	this	PRON
fueconorg-12876	76	2	led	lead	VERB
fueconorg-12876	76	3	to	to	ADP
fueconorg-12876	76	4	the	the	DET
fueconorg-12876	76	5	first	first	ADJ
fueconorg-12876	76	6	legislative	legislative	ADJ
fueconorg-12876	76	7	initiative	initiative	NOUN
fueconorg-12876	76	8	for	for	ADP
fueconorg-12876	76	9	european	european	ADJ
fueconorg-12876	76	10	sustainability	sustainability	NOUN
fueconorg-12876	76	11	reporting	reporting	NOUN
fueconorg-12876	76	12	in	in	ADP
fueconorg-12876	76	13	the	the	DET
fueconorg-12876	76	14	form	form	NOUN
fueconorg-12876	76	15	of	of	ADP
fueconorg-12876	76	16	regulation	regulation	NOUN
fueconorg-12876	76	17	(	(	PUNCT
fueconorg-12876	76	18	ewg	ewg	PROPN
fueconorg-12876	76	19	)	)	PUNCT
fueconorg-12876	76	20	no	no	INTJ
fueconorg-12876	76	21	.	.	PUNCT
fueconorg-12876	77	1	1836/93	1836/93	PROPN
fueconorg-12876	77	2	(	(	PUNCT
fueconorg-12876	77	3	ewg	ewg	PROPN
fueconorg-12876	77	4	-	-	PUNCT
fueconorg-12876	77	5	vo	vo	NOUN
fueconorg-12876	77	6	,	,	PUNCT
fueconorg-12876	77	7	1993	1993	NUM
fueconorg-12876	77	8	)	)	PUNCT
fueconorg-12876	77	9	issued	issue	VERB
fueconorg-12876	77	10	on	on	ADP
fueconorg-12876	77	11	june	june	PROPN
fueconorg-12876	77	12	29	29	NUM
fueconorg-12876	77	13	,	,	PUNCT
fueconorg-12876	77	14	1993	1993	NUM
fueconorg-12876	77	15	.	.	PUNCT
fueconorg-12876	78	1	this	this	PRON
fueconorg-12876	78	2	is	be	AUX
fueconorg-12876	78	3	intended	intend	VERB
fueconorg-12876	78	4	to	to	PART
fueconorg-12876	78	5	introduce	introduce	VERB
fueconorg-12876	78	6	a	a	DET
fueconorg-12876	78	7	voluntary	voluntary	ADJ
fueconorg-12876	78	8	but	but	CCONJ
fueconorg-12876	78	9	joint	joint	ADJ
fueconorg-12876	78	10	system	system	NOUN
fueconorg-12876	78	11	for	for	ADP
fueconorg-12876	78	12	the	the	DET
fueconorg-12876	78	13	implementation	implementation	NOUN
fueconorg-12876	78	14	of	of	ADP
fueconorg-12876	78	15	environmental	environmental	ADJ
fueconorg-12876	78	16	management	management	NOUN
fueconorg-12876	78	17	and	and	CCONJ
fueconorg-12876	78	18	environmental	environmental	ADJ
fueconorg-12876	78	19	audits	audits	NOUN
fueconorg-12876	78	20	for	for	ADP
fueconorg-12876	78	21	commercial	commercial	ADJ
fueconorg-12876	78	22	enterprises	enterprise	NOUN
fueconorg-12876	78	23	at	at	ADP
fueconorg-12876	78	24	european	european	ADJ
fueconorg-12876	78	25	level	level	NOUN
fueconorg-12876	78	26	,	,	PUNCT
fueconorg-12876	78	27	which	which	PRON
fueconorg-12876	78	28	is	be	AUX
fueconorg-12876	78	29	known	know	VERB
fueconorg-12876	78	30	as	as	ADP
fueconorg-12876	78	31	the	the	DET
fueconorg-12876	78	32	eco	eco	PROPN
fueconorg-12876	78	33	management	management	NOUN
fueconorg-12876	78	34	and	and	CCONJ
fueconorg-12876	78	35	audit	audit	NOUN
fueconorg-12876	78	36	scheme	scheme	NOUN
fueconorg-12876	78	37	(	(	PUNCT
fueconorg-12876	78	38	emas	emas	PROPN
fueconorg-12876	78	39	)	)	PUNCT
fueconorg-12876	78	40	and	and	CCONJ
fueconorg-12876	78	41	is	be	AUX
fueconorg-12876	78	42	constantly	constantly	ADV
fueconorg-12876	78	43	being	be	AUX
fueconorg-12876	78	44	further	far	ADV
fueconorg-12876	78	45	developed	develop	VERB
fueconorg-12876	78	46	(	(	PUNCT
fueconorg-12876	78	47	european	european	PROPN
fueconorg-12876	78	48	commission	commission	PROPN
fueconorg-12876	78	49	,	,	PUNCT
fueconorg-12876	78	50	2024	2024	NUM
fueconorg-12876	78	51	)	)	PUNCT
fueconorg-12876	78	52	.	.	PUNCT
fueconorg-12876	79	1	emas	emas	PROPN
fueconorg-12876	79	2	helps	help	VERB
fueconorg-12876	79	3	companies	company	NOUN
fueconorg-12876	79	4	to	to	PART
fueconorg-12876	79	5	continuously	continuously	ADV
fueconorg-12876	79	6	improve	improve	VERB
fueconorg-12876	79	7	their	their	PRON
fueconorg-12876	79	8	environmental	environmental	ADJ
fueconorg-12876	79	9	performance	performance	NOUN
fueconorg-12876	79	10	by	by	ADP
fueconorg-12876	79	11	identifying	identify	VERB
fueconorg-12876	79	12	environmental	environmental	ADJ
fueconorg-12876	79	13	impacts	impact	NOUN
fueconorg-12876	79	14	,	,	PUNCT
fueconorg-12876	79	15	taking	take	VERB
fueconorg-12876	79	16	measures	measure	NOUN
fueconorg-12876	79	17	to	to	PART
fueconorg-12876	79	18	reduce	reduce	VERB
fueconorg-12876	79	19	these	these	DET
fueconorg-12876	79	20	impacts	impact	NOUN
fueconorg-12876	79	21	,	,	PUNCT
fueconorg-12876	79	22	and	and	CCONJ
fueconorg-12876	79	23	reporting	report	VERB
fueconorg-12876	79	24	transparently	transparently	ADV
fueconorg-12876	79	25	on	on	ADP
fueconorg-12876	79	26	their	their	PRON
fueconorg-12876	79	27	environmental	environmental	ADJ
fueconorg-12876	79	28	performance	performance	NOUN
fueconorg-12876	79	29	.	.	PUNCT
fueconorg-12876	80	1	in	in	ADP
fueconorg-12876	80	2	accordance	accordance	NOUN
fueconorg-12876	80	3	with	with	ADP
fueconorg-12876	80	4	the	the	DET
fueconorg-12876	80	5	regulation	regulation	NOUN
fueconorg-12876	80	6	,	,	PUNCT
fueconorg-12876	80	7	participating	participate	VERB
fueconorg-12876	80	8	companies	company	NOUN
fueconorg-12876	80	9	prepare	prepare	VERB
fueconorg-12876	80	10	an	an	DET
fueconorg-12876	80	11	environmental	environmental	ADJ
fueconorg-12876	80	12	statement	statement	NOUN
fueconorg-12876	80	13	(	(	PUNCT
fueconorg-12876	80	14	art	art	NOUN
fueconorg-12876	80	15	.	.	PUNCT
fueconorg-12876	81	1	3	3	NUM
fueconorg-12876	81	2	letter	letter	NOUN
fueconorg-12876	81	3	f	f	PROPN
fueconorg-12876	81	4	in	in	ADP
fueconorg-12876	81	5	conjunction	conjunction	NOUN
fueconorg-12876	81	6	with	with	ADP
fueconorg-12876	81	7	art	art	NOUN
fueconorg-12876	81	8	.	.	PUNCT
fueconorg-12876	82	1	5	5	NUM
fueconorg-12876	82	2	)	)	PUNCT
fueconorg-12876	82	3	,	,	PUNCT
fueconorg-12876	82	4	which	which	PRON
fueconorg-12876	82	5	should	should	AUX
fueconorg-12876	82	6	include	include	VERB
fueconorg-12876	82	7	information	information	NOUN
fueconorg-12876	82	8	on	on	ADP
fueconorg-12876	82	9	the	the	DET
fueconorg-12876	82	10	amount	amount	NOUN
fueconorg-12876	82	11	of	of	ADP
fueconorg-12876	82	12	pollutant	pollutant	ADJ
fueconorg-12876	82	13	emissions	emission	NOUN
fueconorg-12876	82	14	and	and	CCONJ
fueconorg-12876	82	15	waste	waste	NOUN
fueconorg-12876	82	16	,	,	PUNCT
fueconorg-12876	82	17	the	the	DET
fueconorg-12876	82	18	consumption	consumption	NOUN
fueconorg-12876	82	19	of	of	ADP
fueconorg-12876	82	20	raw	raw	ADJ
fueconorg-12876	82	21	materials	material	NOUN
fueconorg-12876	82	22	,	,	PUNCT
fueconorg-12876	82	23	energy	energy	NOUN
fueconorg-12876	82	24	and	and	CCONJ
fueconorg-12876	82	25	water	water	NOUN
fueconorg-12876	82	26	and	and	CCONJ
fueconorg-12876	82	27	noise	noise	NOUN
fueconorg-12876	82	28	pollution	pollution	NOUN
fueconorg-12876	82	29	(	(	PUNCT
fueconorg-12876	82	30	art	art	NOUN
fueconorg-12876	82	31	.	.	PUNCT
fueconorg-12876	83	1	5	5	NUM
fueconorg-12876	83	2	para	para	NOUN
fueconorg-12876	83	3	.	.	PUNCT
fueconorg-12876	84	1	3	3	NUM
fueconorg-12876	84	2	letter	letter	NOUN
fueconorg-12876	84	3	c	c	NOUN
fueconorg-12876	84	4	)	)	PUNCT
fueconorg-12876	84	5	.	.	PUNCT
fueconorg-12876	85	1	the	the	DET
fueconorg-12876	85	2	environmental	environmental	ADJ
fueconorg-12876	85	3	statement	statement	NOUN
fueconorg-12876	85	4	is	be	AUX
fueconorg-12876	85	5	made	make	VERB
fueconorg-12876	85	6	public	public	ADJ
fueconorg-12876	85	7	and	and	CCONJ
fueconorg-12876	85	8	checked	check	VERB
fueconorg-12876	85	9	by	by	ADP
fueconorg-12876	85	10	accredited	accredit	VERB
fueconorg-12876	85	11	environmental	environmental	ADJ
fueconorg-12876	85	12	auditors	auditor	NOUN
fueconorg-12876	85	13	.	.	PUNCT
fueconorg-12876	86	1	as	as	SCONJ
fueconorg-12876	86	2	emas	emas	PROPN
fueconorg-12876	86	3	is	be	AUX
fueconorg-12876	86	4	like	like	ADP
fueconorg-12876	86	5	a	a	DET
fueconorg-12876	86	6	seal	seal	NOUN
fueconorg-12876	86	7	of	of	ADP
fueconorg-12876	86	8	approval	approval	NOUN
fueconorg-12876	86	9	for	for	ADP
fueconorg-12876	86	10	environmental	environmental	ADJ
fueconorg-12876	86	11	management	management	NOUN
fueconorg-12876	86	12	,	,	PUNCT
fueconorg-12876	86	13	the	the	DET
fueconorg-12876	86	14	benefits	benefit	NOUN
fueconorg-12876	86	15	for	for	ADP
fueconorg-12876	86	16	companies	company	NOUN
fueconorg-12876	86	17	reporting	report	VERB
fueconorg-12876	86	18	under	under	ADP
fueconorg-12876	86	19	emas	emas	PROPN
fueconorg-12876	86	20	include	include	VERB
fueconorg-12876	86	21	a	a	DET
fueconorg-12876	86	22	reduction	reduction	NOUN
fueconorg-12876	86	23	in	in	ADP
fueconorg-12876	86	24	fees	fee	NOUN
fueconorg-12876	86	25	and	and	CCONJ
fueconorg-12876	86	26	charges	charge	NOUN
fueconorg-12876	86	27	,	,	PUNCT
fueconorg-12876	86	28	an	an	DET
fueconorg-12876	86	29	increase	increase	NOUN
fueconorg-12876	86	30	in	in	ADP
fueconorg-12876	86	31	energy	energy	NOUN
fueconorg-12876	86	32	and	and	CCONJ
fueconorg-12876	86	33	material	material	NOUN
fueconorg-12876	86	34	efficiency	efficiency	NOUN
fueconorg-12876	86	35	and	and	CCONJ
fueconorg-12876	86	36	improved	improve	VERB
fueconorg-12876	86	37	self	self	NOUN
fueconorg-12876	86	38	-	-	PUNCT
fueconorg-12876	86	39	monitoring	monitoring	NOUN
fueconorg-12876	86	40	(	(	PUNCT
fueconorg-12876	86	41	umweltbundesamt	umweltbundesamt	NOUN
fueconorg-12876	86	42	,	,	PUNCT
fueconorg-12876	86	43	2024	2024	NUM
fueconorg-12876	86	44	)	)	PUNCT
fueconorg-12876	86	45	.	.	PUNCT
fueconorg-12876	87	1	the	the	DET
fueconorg-12876	87	2	political	political	ADJ
fueconorg-12876	87	3	awareness	awareness	NOUN
fueconorg-12876	87	4	at	at	ADP
fueconorg-12876	87	5	european	european	ADJ
fueconorg-12876	87	6	level	level	NOUN
fueconorg-12876	87	7	of	of	ADP
fueconorg-12876	87	8	the	the	DET
fueconorg-12876	87	9	increased	increase	VERB
fueconorg-12876	87	10	importance	importance	NOUN
fueconorg-12876	87	11	of	of	ADP
fueconorg-12876	87	12	environmental	environmental	ADJ
fueconorg-12876	87	13	policy	policy	NOUN
fueconorg-12876	87	14	and	and	CCONJ
fueconorg-12876	87	15	environmental	environmental	ADJ
fueconorg-12876	87	16	protection	protection	NOUN
fueconorg-12876	87	17	is	be	AUX
fueconorg-12876	87	18	also	also	ADV
fueconorg-12876	87	19	reflected	reflect	VERB
fueconorg-12876	87	20	in	in	ADP
fueconorg-12876	87	21	the	the	DET
fueconorg-12876	87	22	amendments	amendment	NOUN
fueconorg-12876	87	23	to	to	ADP
fueconorg-12876	87	24	article	article	NOUN
fueconorg-12876	87	25	2	2	NUM
fueconorg-12876	87	26	of	of	ADP
fueconorg-12876	87	27	the	the	DET
fueconorg-12876	87	28	treaty	treaty	NOUN
fueconorg-12876	87	29	establishing	establish	VERB
fueconorg-12876	87	30	the	the	DET
fueconorg-12876	87	31	european	european	ADJ
fueconorg-12876	87	32	community	community	NOUN
fueconorg-12876	87	33	regarding	regard	VERB
fueconorg-12876	87	34	the	the	DET
fueconorg-12876	87	35	community	community	NOUN
fueconorg-12876	87	36	's	's	PART
fueconorg-12876	87	37	remit	remit	NOUN
fueconorg-12876	87	38	.	.	PUNCT
fueconorg-12876	88	1	the	the	DET
fueconorg-12876	88	2	maastricht	maastricht	PROPN
fueconorg-12876	88	3	treaty	treaty	NOUN
fueconorg-12876	88	4	of	of	ADP
fueconorg-12876	88	5	february	february	PROPN
fueconorg-12876	88	6	7	7	NUM
fueconorg-12876	88	7	,	,	PUNCT
fueconorg-12876	88	8	1992	1992	NUM
fueconorg-12876	88	9	,	,	PUNCT
fueconorg-12876	88	10	introduced	introduce	VERB
fueconorg-12876	88	11	the	the	DET
fueconorg-12876	88	12	aspect	aspect	NOUN
fueconorg-12876	88	13	of	of	ADP
fueconorg-12876	88	14	"	"	PUNCT
fueconorg-12876	88	15	environmentally	environmentally	ADV
fueconorg-12876	88	16	sustainable	sustainable	ADJ
fueconorg-12876	88	17	mandatory	mandatory	ADJ
fueconorg-12876	88	18	sustainability	sustainability	NOUN
fueconorg-12876	88	19	reporting	reporting	NOUN
fueconorg-12876	88	20	–	–	PUNCT
fueconorg-12876	88	21	evolution	evolution	NOUN
fueconorg-12876	88	22	of	of	ADP
fueconorg-12876	88	23	regulation	regulation	NOUN
fueconorg-12876	88	24	in	in	ADP
fueconorg-12876	88	25	the	the	DET
fueconorg-12876	88	26	european	european	PROPN
fueconorg-12876	88	27	union	union	PROPN
fueconorg-12876	88	28	247	247	NUM
fueconorg-12876	88	29	growth	growth	NOUN
fueconorg-12876	88	30	"	"	PUNCT
fueconorg-12876	88	31	.	.	PUNCT
fueconorg-12876	89	1	the	the	DET
fueconorg-12876	89	2	treaty	treaty	NOUN
fueconorg-12876	89	3	of	of	ADP
fueconorg-12876	89	4	amsterdam	amsterdam	PROPN
fueconorg-12876	89	5	of	of	ADP
fueconorg-12876	89	6	october	october	PROPN
fueconorg-12876	89	7	2	2	NUM
fueconorg-12876	89	8	,	,	PUNCT
fueconorg-12876	89	9	1997	1997	NUM
fueconorg-12876	89	10	,	,	PUNCT
fueconorg-12876	89	11	includes	include	VERB
fueconorg-12876	89	12	the	the	DET
fueconorg-12876	89	13	aspects	aspect	NOUN
fueconorg-12876	89	14	of	of	ADP
fueconorg-12876	89	15	"	"	PUNCT
fueconorg-12876	89	16	sustainable	sustainable	ADJ
fueconorg-12876	89	17	economic	economic	ADJ
fueconorg-12876	89	18	development	development	NOUN
fueconorg-12876	89	19	"	"	PUNCT
fueconorg-12876	89	20	,	,	PUNCT
fueconorg-12876	89	21	"	"	PUNCT
fueconorg-12876	89	22	high	high	ADJ
fueconorg-12876	89	23	level	level	NOUN
fueconorg-12876	89	24	of	of	ADP
fueconorg-12876	89	25	environmental	environmental	ADJ
fueconorg-12876	89	26	protection	protection	NOUN
fueconorg-12876	89	27	"	"	PUNCT
fueconorg-12876	89	28	and	and	CCONJ
fueconorg-12876	89	29	"	"	PUNCT
fueconorg-12876	89	30	improvement	improvement	NOUN
fueconorg-12876	89	31	of	of	ADP
fueconorg-12876	89	32	the	the	DET
fueconorg-12876	89	33	quality	quality	NOUN
fueconorg-12876	89	34	of	of	ADP
fueconorg-12876	89	35	the	the	DET
fueconorg-12876	89	36	environment	environment	NOUN
fueconorg-12876	89	37	"	"	PUNCT
fueconorg-12876	89	38	.	.	PUNCT
fueconorg-12876	90	1	3.1.2	3.1.2	X
fueconorg-12876	90	2	.	.	PUNCT
fueconorg-12876	91	1	integration	integration	NOUN
fueconorg-12876	91	2	of	of	ADP
fueconorg-12876	91	3	sustainability	sustainability	NOUN
fueconorg-12876	91	4	aspects	aspect	NOUN
fueconorg-12876	91	5	into	into	ADP
fueconorg-12876	91	6	the	the	DET
fueconorg-12876	91	7	annual	annual	ADJ
fueconorg-12876	91	8	financial	financial	ADJ
fueconorg-12876	91	9	statements	statement	NOUN
fueconorg-12876	91	10	and	and	CCONJ
fueconorg-12876	91	11	management	management	NOUN
fueconorg-12876	91	12	report	report	NOUN
fueconorg-12876	91	13	to	to	PART
fueconorg-12876	91	14	promote	promote	VERB
fueconorg-12876	91	15	this	this	DET
fueconorg-12876	91	16	sustainable	sustainable	ADJ
fueconorg-12876	91	17	development	development	NOUN
fueconorg-12876	91	18	from	from	ADP
fueconorg-12876	91	19	the	the	DET
fueconorg-12876	91	20	amsterdam	amsterdam	PROPN
fueconorg-12876	91	21	treaty	treaty	PROPN
fueconorg-12876	91	22	,	,	PUNCT
fueconorg-12876	91	23	it	it	PRON
fueconorg-12876	91	24	is	be	AUX
fueconorg-12876	91	25	essential	essential	ADJ
fueconorg-12876	91	26	to	to	PART
fueconorg-12876	91	27	integrate	integrate	VERB
fueconorg-12876	91	28	environmental	environmental	ADJ
fueconorg-12876	91	29	protection	protection	NOUN
fueconorg-12876	91	30	into	into	ADP
fueconorg-12876	91	31	other	other	ADJ
fueconorg-12876	91	32	policy	policy	NOUN
fueconorg-12876	91	33	areas	area	NOUN
fueconorg-12876	91	34	.	.	PUNCT
fueconorg-12876	92	1	for	for	ADP
fueconorg-12876	92	2	this	this	DET
fueconorg-12876	92	3	reason	reason	NOUN
fueconorg-12876	92	4	,	,	PUNCT
fueconorg-12876	92	5	in	in	ADP
fueconorg-12876	92	6	a	a	DET
fueconorg-12876	92	7	communication	communication	NOUN
fueconorg-12876	92	8	on	on	ADP
fueconorg-12876	92	9	the	the	DET
fueconorg-12876	92	10	internal	internal	ADJ
fueconorg-12876	92	11	market	market	NOUN
fueconorg-12876	92	12	and	and	CCONJ
fueconorg-12876	92	13	the	the	DET
fueconorg-12876	92	14	environment	environment	NOUN
fueconorg-12876	92	15	of	of	ADP
fueconorg-12876	92	16	june	june	PROPN
fueconorg-12876	92	17	8	8	NUM
fueconorg-12876	92	18	,	,	PUNCT
fueconorg-12876	92	19	1999	1999	NUM
fueconorg-12876	92	20	,	,	PUNCT
fueconorg-12876	92	21	the	the	DET
fueconorg-12876	92	22	commission	commission	NOUN
fueconorg-12876	92	23	wishes	wish	VERB
fueconorg-12876	92	24	to	to	PART
fueconorg-12876	92	25	contribute	contribute	VERB
fueconorg-12876	92	26	to	to	ADP
fueconorg-12876	92	27	the	the	DET
fueconorg-12876	92	28	mutual	mutual	ADJ
fueconorg-12876	92	29	support	support	NOUN
fueconorg-12876	92	30	of	of	ADP
fueconorg-12876	92	31	environmental	environmental	ADJ
fueconorg-12876	92	32	and	and	CCONJ
fueconorg-12876	92	33	internal	internal	ADJ
fueconorg-12876	92	34	market	market	NOUN
fueconorg-12876	92	35	policies	policy	NOUN
fueconorg-12876	92	36	,	,	PUNCT
fueconorg-12876	92	37	thereby	thereby	ADV
fueconorg-12876	92	38	creating	create	VERB
fueconorg-12876	92	39	synergies	synergy	NOUN
fueconorg-12876	92	40	between	between	ADP
fueconorg-12876	92	41	the	the	DET
fueconorg-12876	92	42	two	two	NUM
fueconorg-12876	92	43	policy	policy	NOUN
fueconorg-12876	92	44	areas	area	NOUN
fueconorg-12876	92	45	,	,	PUNCT
fueconorg-12876	92	46	and	and	CCONJ
fueconorg-12876	92	47	recommends	recommend	VERB
fueconorg-12876	92	48	the	the	DET
fueconorg-12876	92	49	integration	integration	NOUN
fueconorg-12876	92	50	of	of	ADP
fueconorg-12876	92	51	environmental	environmental	ADJ
fueconorg-12876	92	52	aspects	aspect	NOUN
fueconorg-12876	92	53	into	into	ADP
fueconorg-12876	92	54	accounting	accounting	NOUN
fueconorg-12876	92	55	(	(	PUNCT
fueconorg-12876	92	56	council	council	NOUN
fueconorg-12876	92	57	of	of	ADP
fueconorg-12876	92	58	the	the	DET
fueconorg-12876	92	59	european	european	PROPN
fueconorg-12876	92	60	communities	community	NOUN
fueconorg-12876	92	61	,	,	PUNCT
fueconorg-12876	92	62	1993	1993	NUM
fueconorg-12876	92	63	)	)	PUNCT
fueconorg-12876	92	64	.	.	PUNCT
fueconorg-12876	93	1	this	this	PRON
fueconorg-12876	93	2	is	be	AUX
fueconorg-12876	93	3	in	in	ADP
fueconorg-12876	93	4	line	line	NOUN
fueconorg-12876	93	5	with	with	ADP
fueconorg-12876	93	6	the	the	DET
fueconorg-12876	93	7	suggestions	suggestion	NOUN
fueconorg-12876	93	8	already	already	ADV
fueconorg-12876	93	9	formulated	formulate	VERB
fueconorg-12876	93	10	in	in	ADP
fueconorg-12876	93	11	the	the	DET
fueconorg-12876	93	12	1992	1992	NUM
fueconorg-12876	93	13	"	"	PUNCT
fueconorg-12876	93	14	towards	towards	ADP
fueconorg-12876	93	15	sustainability	sustainability	NOUN
fueconorg-12876	93	16	"	"	PUNCT
fueconorg-12876	93	17	action	action	NOUN
fueconorg-12876	93	18	plan	plan	NOUN
fueconorg-12876	93	19	that	that	SCONJ
fueconorg-12876	93	20	companies	company	NOUN
fueconorg-12876	93	21	should	should	AUX
fueconorg-12876	93	22	disclose	disclose	VERB
fueconorg-12876	93	23	information	information	NOUN
fueconorg-12876	93	24	on	on	ADP
fueconorg-12876	93	25	their	their	PRON
fueconorg-12876	93	26	environmental	environmental	ADJ
fueconorg-12876	93	27	policies	policy	NOUN
fueconorg-12876	93	28	,	,	PUNCT
fueconorg-12876	93	29	measures	measure	NOUN
fueconorg-12876	93	30	,	,	PUNCT
fueconorg-12876	93	31	and	and	CCONJ
fueconorg-12876	93	32	risks	risk	NOUN
fueconorg-12876	93	33	,	,	PUNCT
fueconorg-12876	93	34	including	include	VERB
fueconorg-12876	93	35	related	related	ADJ
fueconorg-12876	93	36	expenditure	expenditure	NOUN
fueconorg-12876	93	37	and	and	CCONJ
fueconorg-12876	93	38	provisions	provision	NOUN
fueconorg-12876	93	39	,	,	PUNCT
fueconorg-12876	93	40	in	in	ADP
fueconorg-12876	93	41	their	their	PRON
fueconorg-12876	93	42	annual	annual	ADJ
fueconorg-12876	93	43	accounts	account	NOUN
fueconorg-12876	93	44	to	to	PART
fueconorg-12876	93	45	meet	meet	VERB
fueconorg-12876	93	46	their	their	PRON
fueconorg-12876	93	47	accountability	accountability	NOUN
fueconorg-12876	93	48	requirements	requirement	NOUN
fueconorg-12876	93	49	(	(	PUNCT
fueconorg-12876	93	50	council	council	NOUN
fueconorg-12876	93	51	of	of	ADP
fueconorg-12876	93	52	the	the	DET
fueconorg-12876	93	53	european	european	PROPN
fueconorg-12876	93	54	communities	community	NOUN
fueconorg-12876	93	55	,	,	PUNCT
fueconorg-12876	93	56	1992	1992	NUM
fueconorg-12876	93	57	;	;	PUNCT
fueconorg-12876	93	58	bebbington	bebbington	NOUN
fueconorg-12876	93	59	1993	1993	NUM
fueconorg-12876	93	60	)	)	PUNCT
fueconorg-12876	93	61	.	.	PUNCT
fueconorg-12876	94	1	despite	despite	SCONJ
fueconorg-12876	94	2	this	this	DET
fueconorg-12876	94	3	early	early	ADJ
fueconorg-12876	94	4	insight	insight	NOUN
fueconorg-12876	94	5	,	,	PUNCT
fueconorg-12876	94	6	there	there	PRON
fueconorg-12876	94	7	is	be	VERB
fueconorg-12876	94	8	still	still	ADV
fueconorg-12876	94	9	no	no	DET
fueconorg-12876	94	10	legal	legal	ADJ
fueconorg-12876	94	11	regulation	regulation	NOUN
fueconorg-12876	94	12	and	and	CCONJ
fueconorg-12876	94	13	numerous	numerous	ADJ
fueconorg-12876	94	14	companies	company	NOUN
fueconorg-12876	94	15	have	have	AUX
fueconorg-12876	94	16	voluntarily	voluntarily	ADV
fueconorg-12876	94	17	published	publish	VERB
fueconorg-12876	94	18	environmental	environmental	ADJ
fueconorg-12876	94	19	reports	report	NOUN
fueconorg-12876	94	20	(	(	PUNCT
fueconorg-12876	94	21	e.g.	e.g.	ADV
fueconorg-12876	94	22	emas	emas	PROPN
fueconorg-12876	94	23	environmental	environmental	ADJ
fueconorg-12876	94	24	statements	statement	NOUN
fueconorg-12876	94	25	)	)	PUNCT
fueconorg-12876	94	26	,	,	PUNCT
fueconorg-12876	94	27	but	but	CCONJ
fueconorg-12876	94	28	separately	separately	ADV
fueconorg-12876	94	29	from	from	ADP
fueconorg-12876	94	30	the	the	DET
fueconorg-12876	94	31	annual	annual	ADJ
fueconorg-12876	94	32	financial	financial	ADJ
fueconorg-12876	94	33	statements	statement	NOUN
fueconorg-12876	94	34	or	or	CCONJ
fueconorg-12876	94	35	management	management	NOUN
fueconorg-12876	94	36	report	report	NOUN
fueconorg-12876	94	37	.	.	PUNCT
fueconorg-12876	95	1	in	in	ADP
fueconorg-12876	95	2	its	its	PRON
fueconorg-12876	95	3	recommendation	recommendation	NOUN
fueconorg-12876	95	4	2001/453	2001/453	NUM
fueconorg-12876	95	5	/	/	SYM
fueconorg-12876	95	6	eg	eg	NOUN
fueconorg-12876	95	7	of	of	ADP
fueconorg-12876	95	8	may	may	PROPN
fueconorg-12876	95	9	30	30	NUM
fueconorg-12876	95	10	,	,	PUNCT
fueconorg-12876	95	11	2001	2001	NUM
fueconorg-12876	95	12	,	,	PUNCT
fueconorg-12876	95	13	the	the	DET
fueconorg-12876	95	14	commission	commission	NOUN
fueconorg-12876	95	15	states	state	VERB
fueconorg-12876	95	16	that	that	SCONJ
fueconorg-12876	95	17	the	the	DET
fueconorg-12876	95	18	lack	lack	NOUN
fueconorg-12876	95	19	of	of	ADP
fueconorg-12876	95	20	a	a	DET
fueconorg-12876	95	21	regulatory	regulatory	ADJ
fueconorg-12876	95	22	framework	framework	NOUN
fueconorg-12876	95	23	limits	limit	VERB
fueconorg-12876	95	24	the	the	DET
fueconorg-12876	95	25	comparability	comparability	NOUN
fueconorg-12876	95	26	and	and	CCONJ
fueconorg-12876	95	27	reliability	reliability	NOUN
fueconorg-12876	95	28	of	of	ADP
fueconorg-12876	95	29	environmental	environmental	ADJ
fueconorg-12876	95	30	information	information	NOUN
fueconorg-12876	95	31	and	and	CCONJ
fueconorg-12876	95	32	makes	make	VERB
fueconorg-12876	95	33	concrete	concrete	ADJ
fueconorg-12876	95	34	suggestions	suggestion	NOUN
fueconorg-12876	95	35	as	as	ADP
fueconorg-12876	95	36	to	to	ADP
fueconorg-12876	95	37	where	where	SCONJ
fueconorg-12876	95	38	in	in	ADP
fueconorg-12876	95	39	the	the	DET
fueconorg-12876	95	40	annual	annual	ADJ
fueconorg-12876	95	41	financial	financial	ADJ
fueconorg-12876	95	42	statements	statement	NOUN
fueconorg-12876	95	43	or	or	CCONJ
fueconorg-12876	95	44	management	management	NOUN
fueconorg-12876	95	45	report	report	NOUN
fueconorg-12876	95	46	and	and	CCONJ
fueconorg-12876	95	47	what	what	PRON
fueconorg-12876	95	48	environmental	environmental	ADJ
fueconorg-12876	95	49	information	information	NOUN
fueconorg-12876	95	50	should	should	AUX
fueconorg-12876	95	51	be	be	AUX
fueconorg-12876	95	52	reported	report	VERB
fueconorg-12876	95	53	and	and	CCONJ
fueconorg-12876	95	54	disclosed	disclose	VERB
fueconorg-12876	95	55	(	(	PUNCT
fueconorg-12876	95	56	council	council	NOUN
fueconorg-12876	95	57	of	of	ADP
fueconorg-12876	95	58	the	the	DET
fueconorg-12876	95	59	european	european	ADJ
fueconorg-12876	95	60	communities	community	NOUN
fueconorg-12876	95	61	,	,	PUNCT
fueconorg-12876	95	62	2001a	2001a	NUM
fueconorg-12876	95	63	)	)	PUNCT
fueconorg-12876	95	64	.	.	PUNCT
fueconorg-12876	96	1	these	these	DET
fueconorg-12876	96	2	views	view	NOUN
fueconorg-12876	96	3	on	on	ADP
fueconorg-12876	96	4	the	the	DET
fueconorg-12876	96	5	need	need	NOUN
fueconorg-12876	96	6	to	to	PART
fueconorg-12876	96	7	integrate	integrate	VERB
fueconorg-12876	96	8	environmental	environmental	ADJ
fueconorg-12876	96	9	disclosures	disclosure	NOUN
fueconorg-12876	96	10	into	into	ADP
fueconorg-12876	96	11	financial	financial	ADJ
fueconorg-12876	96	12	reporting	reporting	NOUN
fueconorg-12876	96	13	go	go	VERB
fueconorg-12876	96	14	hand	hand	NOUN
fueconorg-12876	96	15	in	in	ADP
fueconorg-12876	96	16	hand	hand	NOUN
fueconorg-12876	96	17	with	with	ADP
fueconorg-12876	96	18	the	the	DET
fueconorg-12876	96	19	development	development	NOUN
fueconorg-12876	96	20	of	of	ADP
fueconorg-12876	96	21	corporate	corporate	ADJ
fueconorg-12876	96	22	social	social	ADJ
fueconorg-12876	96	23	responsibility	responsibility	NOUN
fueconorg-12876	96	24	reporting	reporting	NOUN
fueconorg-12876	96	25	described	describe	VERB
fueconorg-12876	96	26	above	above	ADP
fueconorg-12876	96	27	and	and	CCONJ
fueconorg-12876	96	28	the	the	DET
fueconorg-12876	96	29	consideration	consideration	NOUN
fueconorg-12876	96	30	of	of	ADP
fueconorg-12876	96	31	the	the	DET
fueconorg-12876	96	32	three	three	NUM
fueconorg-12876	96	33	dimensions	dimension	NOUN
fueconorg-12876	96	34	of	of	ADP
fueconorg-12876	96	35	sustainability	sustainability	NOUN
fueconorg-12876	96	36	.	.	PUNCT
fueconorg-12876	97	1	at	at	ADP
fueconorg-12876	97	2	the	the	DET
fueconorg-12876	97	3	political	political	ADJ
fueconorg-12876	97	4	level	level	NOUN
fueconorg-12876	97	5	,	,	PUNCT
fueconorg-12876	97	6	it	it	PRON
fueconorg-12876	97	7	has	have	AUX
fueconorg-12876	97	8	been	be	AUX
fueconorg-12876	97	9	recognized	recognize	VERB
fueconorg-12876	97	10	that	that	SCONJ
fueconorg-12876	97	11	in	in	ADP
fueconorg-12876	97	12	a	a	DET
fueconorg-12876	97	13	strategy	strategy	NOUN
fueconorg-12876	97	14	to	to	PART
fueconorg-12876	97	15	achieve	achieve	VERB
fueconorg-12876	97	16	sustainable	sustainable	ADJ
fueconorg-12876	97	17	development	development	NOUN
fueconorg-12876	97	18	,	,	PUNCT
fueconorg-12876	97	19	"	"	PUNCT
fueconorg-12876	97	20	economic	economic	ADJ
fueconorg-12876	97	21	,	,	PUNCT
fueconorg-12876	97	22	social	social	ADJ
fueconorg-12876	97	23	and	and	CCONJ
fueconorg-12876	97	24	environmental	environmental	ADJ
fueconorg-12876	97	25	policies	policy	NOUN
fueconorg-12876	97	26	should	should	AUX
fueconorg-12876	97	27	be	be	AUX
fueconorg-12876	97	28	designed	design	VERB
fueconorg-12876	97	29	in	in	ADP
fueconorg-12876	97	30	such	such	DET
fueconorg-12876	97	31	a	a	DET
fueconorg-12876	97	32	way	way	NOUN
fueconorg-12876	97	33	that	that	PRON
fueconorg-12876	97	34	they	they	PRON
fueconorg-12876	97	35	reinforce	reinforce	VERB
fueconorg-12876	97	36	each	each	DET
fueconorg-12876	97	37	other	other	ADJ
fueconorg-12876	97	38	"	"	PUNCT
fueconorg-12876	97	39	(	(	PUNCT
fueconorg-12876	97	40	european	european	PROPN
fueconorg-12876	97	41	council	council	PROPN
fueconorg-12876	97	42	,	,	PUNCT
fueconorg-12876	97	43	2001	2001	NUM
fueconorg-12876	97	44	)	)	PUNCT
fueconorg-12876	97	45	.	.	PUNCT
fueconorg-12876	98	1	for	for	ADP
fueconorg-12876	98	2	this	this	DET
fueconorg-12876	98	3	reason	reason	NOUN
fueconorg-12876	98	4	,	,	PUNCT
fueconorg-12876	98	5	on	on	ADP
fueconorg-12876	98	6	june	june	PROPN
fueconorg-12876	98	7	15	15	NUM
fueconorg-12876	98	8	and	and	CCONJ
fueconorg-12876	98	9	16	16	NUM
fueconorg-12876	98	10	,	,	PUNCT
fueconorg-12876	98	11	2001	2001	NUM
fueconorg-12876	98	12	in	in	ADP
fueconorg-12876	98	13	gothenburg	gothenburg	PROPN
fueconorg-12876	98	14	,	,	PUNCT
fueconorg-12876	98	15	the	the	DET
fueconorg-12876	98	16	european	european	PROPN
fueconorg-12876	98	17	council	council	PROPN
fueconorg-12876	98	18	added	add	VERB
fueconorg-12876	98	19	an	an	DET
fueconorg-12876	98	20	environmental	environmental	ADJ
fueconorg-12876	98	21	dimension	dimension	NOUN
fueconorg-12876	98	22	to	to	ADP
fueconorg-12876	98	23	the	the	DET
fueconorg-12876	98	24	so	so	ADV
fueconorg-12876	98	25	-	-	PUNCT
fueconorg-12876	98	26	called	call	VERB
fueconorg-12876	98	27	lisbon	lisbon	PROPN
fueconorg-12876	98	28	strategy	strategy	NOUN
fueconorg-12876	98	29	of	of	ADP
fueconorg-12876	98	30	march	march	PROPN
fueconorg-12876	98	31	2000	2000	NUM
fueconorg-12876	98	32	,	,	PUNCT
fueconorg-12876	98	33	according	accord	VERB
fueconorg-12876	98	34	to	to	ADP
fueconorg-12876	98	35	which	which	PRON
fueconorg-12876	98	36	the	the	DET
fueconorg-12876	98	37	eu	eu	PROPN
fueconorg-12876	98	38	is	be	AUX
fueconorg-12876	98	39	to	to	PART
fueconorg-12876	98	40	become	become	VERB
fueconorg-12876	98	41	the	the	DET
fueconorg-12876	98	42	most	most	ADV
fueconorg-12876	98	43	competitive	competitive	ADJ
fueconorg-12876	98	44	and	and	CCONJ
fueconorg-12876	98	45	dynamic	dynamic	ADJ
fueconorg-12876	98	46	knowledge	knowledge	NOUN
fueconorg-12876	98	47	-	-	PUNCT
fueconorg-12876	98	48	based	base	VERB
fueconorg-12876	98	49	economic	economic	ADJ
fueconorg-12876	98	50	area	area	NOUN
fueconorg-12876	98	51	in	in	ADP
fueconorg-12876	98	52	the	the	DET
fueconorg-12876	98	53	world	world	NOUN
fueconorg-12876	98	54	by	by	ADP
fueconorg-12876	98	55	2010	2010	NUM
fueconorg-12876	98	56	(	(	PUNCT
fueconorg-12876	98	57	european	european	PROPN
fueconorg-12876	98	58	council	council	PROPN
fueconorg-12876	98	59	,	,	PUNCT
fueconorg-12876	98	60	2001	2001	NUM
fueconorg-12876	98	61	)	)	PUNCT
fueconorg-12876	98	62	.	.	PUNCT
fueconorg-12876	99	1	in	in	ADP
fueconorg-12876	99	2	addition	addition	NOUN
fueconorg-12876	99	3	to	to	ADP
fueconorg-12876	99	4	economic	economic	ADJ
fueconorg-12876	99	5	and	and	CCONJ
fueconorg-12876	99	6	ecological	ecological	ADJ
fueconorg-12876	99	7	pressure	pressure	NOUN
fueconorg-12876	99	8	,	,	PUNCT
fueconorg-12876	99	9	the	the	DET
fueconorg-12876	99	10	change	change	NOUN
fueconorg-12876	99	11	in	in	ADP
fueconorg-12876	99	12	social	social	ADJ
fueconorg-12876	99	13	values	value	NOUN
fueconorg-12876	99	14	is	be	AUX
fueconorg-12876	99	15	also	also	ADV
fueconorg-12876	99	16	leading	lead	VERB
fueconorg-12876	99	17	more	more	ADJ
fueconorg-12876	99	18	and	and	CCONJ
fueconorg-12876	99	19	more	more	ADJ
fueconorg-12876	99	20	companies	company	NOUN
fueconorg-12876	99	21	to	to	PART
fueconorg-12876	99	22	assume	assume	VERB
fueconorg-12876	99	23	their	their	PRON
fueconorg-12876	99	24	social	social	ADJ
fueconorg-12876	99	25	/	/	SYM
fueconorg-12876	99	26	societal	societal	ADJ
fueconorg-12876	99	27	responsibility	responsibility	NOUN
fueconorg-12876	99	28	in	in	ADP
fueconorg-12876	99	29	terms	term	NOUN
fueconorg-12876	99	30	of	of	ADP
fueconorg-12876	99	31	csr	csr	NOUN
fueconorg-12876	99	32	and	and	CCONJ
fueconorg-12876	99	33	to	to	PART
fueconorg-12876	99	34	comply	comply	VERB
fueconorg-12876	99	35	with	with	ADP
fueconorg-12876	99	36	legal	legal	ADJ
fueconorg-12876	99	37	and	and	CCONJ
fueconorg-12876	99	38	contractual	contractual	ADJ
fueconorg-12876	99	39	requirements	requirement	NOUN
fueconorg-12876	99	40	over	over	ADP
fueconorg-12876	99	41	and	and	CCONJ
fueconorg-12876	99	42	above	above	ADP
fueconorg-12876	99	43	those	those	PRON
fueconorg-12876	99	44	that	that	PRON
fueconorg-12876	99	45	must	must	AUX
fueconorg-12876	99	46	be	be	AUX
fueconorg-12876	99	47	met	meet	VERB
fueconorg-12876	99	48	anyway	anyway	ADV
fueconorg-12876	99	49	.	.	PUNCT
fueconorg-12876	100	1	in	in	ADP
fueconorg-12876	100	2	line	line	NOUN
fueconorg-12876	100	3	with	with	ADP
fueconorg-12876	100	4	this	this	PRON
fueconorg-12876	100	5	,	,	PUNCT
fueconorg-12876	100	6	the	the	DET
fueconorg-12876	100	7	"	"	PUNCT
fueconorg-12876	100	8	green	green	ADJ
fueconorg-12876	100	9	paper	paper	NOUN
fueconorg-12876	100	10	:	:	PUNCT
fueconorg-12876	100	11	european	european	ADJ
fueconorg-12876	100	12	framework	framework	NOUN
fueconorg-12876	100	13	for	for	ADP
fueconorg-12876	100	14	corporate	corporate	ADJ
fueconorg-12876	100	15	social	social	ADJ
fueconorg-12876	100	16	responsibility	responsibility	NOUN
fueconorg-12876	100	17	"	"	PUNCT
fueconorg-12876	100	18	of	of	ADP
fueconorg-12876	100	19	july	july	PROPN
fueconorg-12876	100	20	18	18	NUM
fueconorg-12876	100	21	,	,	PUNCT
fueconorg-12876	100	22	2001	2001	NUM
fueconorg-12876	100	23	,	,	PUNCT
fueconorg-12876	100	24	defines	define	VERB
fueconorg-12876	100	25	csr	csr	NOUN
fueconorg-12876	100	26	"	"	PUNCT
fueconorg-12876	100	27	as	as	ADP
fueconorg-12876	100	28	a	a	DET
fueconorg-12876	100	29	concept	concept	NOUN
fueconorg-12876	100	30	that	that	PRON
fueconorg-12876	100	31	serves	serve	VERB
fueconorg-12876	100	32	as	as	ADP
fueconorg-12876	100	33	a	a	DET
fueconorg-12876	100	34	basis	basis	NOUN
fueconorg-12876	100	35	for	for	SCONJ
fueconorg-12876	100	36	companies	company	NOUN
fueconorg-12876	100	37	to	to	PART
fueconorg-12876	100	38	integrate	integrate	VERB
fueconorg-12876	100	39	social	social	ADJ
fueconorg-12876	100	40	and	and	CCONJ
fueconorg-12876	100	41	environmental	environmental	ADJ
fueconorg-12876	100	42	concerns	concern	NOUN
fueconorg-12876	100	43	in	in	ADP
fueconorg-12876	100	44	their	their	PRON
fueconorg-12876	100	45	business	business	NOUN
fueconorg-12876	100	46	activities	activity	NOUN
fueconorg-12876	100	47	and	and	CCONJ
fueconorg-12876	100	48	in	in	ADP
fueconorg-12876	100	49	their	their	PRON
fueconorg-12876	100	50	interactions	interaction	NOUN
fueconorg-12876	100	51	with	with	ADP
fueconorg-12876	100	52	stakeholders	stakeholder	NOUN
fueconorg-12876	100	53	on	on	ADP
fueconorg-12876	100	54	a	a	DET
fueconorg-12876	100	55	voluntary	voluntary	ADJ
fueconorg-12876	100	56	basis	basis	NOUN
fueconorg-12876	100	57	"	"	PUNCT
fueconorg-12876	100	58	(	(	PUNCT
fueconorg-12876	100	59	council	council	NOUN
fueconorg-12876	100	60	of	of	ADP
fueconorg-12876	100	61	the	the	DET
fueconorg-12876	100	62	european	european	ADJ
fueconorg-12876	100	63	communities	community	NOUN
fueconorg-12876	100	64	,	,	PUNCT
fueconorg-12876	100	65	2001b	2001b	NUM
fueconorg-12876	100	66	)	)	PUNCT
fueconorg-12876	100	67	.	.	PUNCT
fueconorg-12876	101	1	the	the	DET
fueconorg-12876	101	2	european	european	PROPN
fueconorg-12876	101	3	union	union	PROPN
fueconorg-12876	101	4	is	be	AUX
fueconorg-12876	101	5	concerned	concerned	ADJ
fueconorg-12876	101	6	about	about	ADP
fueconorg-12876	101	7	the	the	DET
fueconorg-12876	101	8	social	social	ADJ
fueconorg-12876	101	9	responsibility	responsibility	NOUN
fueconorg-12876	101	10	of	of	ADP
fueconorg-12876	101	11	companies	company	NOUN
fueconorg-12876	101	12	,	,	PUNCT
fueconorg-12876	101	13	as	as	SCONJ
fueconorg-12876	101	14	csr	csr	NOUN
fueconorg-12876	101	15	can	can	AUX
fueconorg-12876	101	16	contribute	contribute	VERB
fueconorg-12876	101	17	to	to	ADP
fueconorg-12876	101	18	achieving	achieve	VERB
fueconorg-12876	101	19	the	the	DET
fueconorg-12876	101	20	objectives	objective	NOUN
fueconorg-12876	101	21	of	of	ADP
fueconorg-12876	101	22	the	the	DET
fueconorg-12876	101	23	lisbon	lisbon	PROPN
fueconorg-12876	101	24	strategy	strategy	NOUN
fueconorg-12876	101	25	and	and	CCONJ
fueconorg-12876	101	26	establish	establish	VERB
fueconorg-12876	101	27	a	a	DET
fueconorg-12876	101	28	common	common	ADJ
fueconorg-12876	101	29	understanding	understanding	NOUN
fueconorg-12876	101	30	of	of	ADP
fueconorg-12876	101	31	values	value	NOUN
fueconorg-12876	101	32	in	in	ADP
fueconorg-12876	101	33	line	line	NOUN
fueconorg-12876	101	34	with	with	ADP
fueconorg-12876	101	35	the	the	DET
fueconorg-12876	101	36	european	european	ADJ
fueconorg-12876	101	37	charter	charter	NOUN
fueconorg-12876	101	38	of	of	ADP
fueconorg-12876	101	39	fundamental	fundamental	ADJ
fueconorg-12876	101	40	rights	right	NOUN
fueconorg-12876	101	41	(	(	PUNCT
fueconorg-12876	101	42	council	council	NOUN
fueconorg-12876	101	43	of	of	ADP
fueconorg-12876	101	44	the	the	DET
fueconorg-12876	101	45	european	european	ADJ
fueconorg-12876	101	46	communities	community	NOUN
fueconorg-12876	101	47	,	,	PUNCT
fueconorg-12876	101	48	2001b	2001b	NUM
fueconorg-12876	101	49	)	)	PUNCT
fueconorg-12876	101	50	.	.	PUNCT
fueconorg-12876	102	1	the	the	DET
fueconorg-12876	102	2	green	green	PROPN
fueconorg-12876	102	3	paper	paper	NOUN
fueconorg-12876	102	4	calls	call	VERB
fueconorg-12876	102	5	on	on	ADP
fueconorg-12876	102	6	all	all	DET
fueconorg-12876	102	7	relevant	relevant	ADJ
fueconorg-12876	102	8	players	player	NOUN
fueconorg-12876	102	9	to	to	PART
fueconorg-12876	102	10	form	form	VERB
fueconorg-12876	102	11	a	a	DET
fueconorg-12876	102	12	partnership	partnership	NOUN
fueconorg-12876	102	13	to	to	PART
fueconorg-12876	102	14	develop	develop	VERB
fueconorg-12876	102	15	new	new	ADJ
fueconorg-12876	102	16	framework	framework	NOUN
fueconorg-12876	102	17	conditions	condition	NOUN
fueconorg-12876	102	18	for	for	ADP
fueconorg-12876	102	19	the	the	DET
fueconorg-12876	102	20	promotion	promotion	NOUN
fueconorg-12876	102	21	of	of	ADP
fueconorg-12876	102	22	corporate	corporate	ADJ
fueconorg-12876	102	23	social	social	ADJ
fueconorg-12876	102	24	responsibility	responsibility	NOUN
fueconorg-12876	102	25	.	.	PUNCT
fueconorg-12876	103	1	the	the	DET
fueconorg-12876	103	2	commission	commission	NOUN
fueconorg-12876	103	3	proposed	propose	VERB
fueconorg-12876	103	4	a	a	DET
fueconorg-12876	103	5	possible	possible	ADJ
fueconorg-12876	103	6	framework	framework	NOUN
fueconorg-12876	103	7	for	for	ADP
fueconorg-12876	103	8	this	this	PRON
fueconorg-12876	103	9	on	on	ADP
fueconorg-12876	103	10	july	july	PROPN
fueconorg-12876	103	11	2	2	NUM
fueconorg-12876	103	12	,	,	PUNCT
fueconorg-12876	103	13	2002	2002	NUM
fueconorg-12876	103	14	,	,	PUNCT
fueconorg-12876	103	15	with	with	ADP
fueconorg-12876	103	16	248	248	NUM
fueconorg-12876	103	17	m.	m.	NOUN
fueconorg-12876	103	18	stojanović	stojanović	NOUN
fueconorg-12876	103	19	-	-	PUNCT
fueconorg-12876	103	20	blab	blab	NOUN
fueconorg-12876	103	21	,	,	PUNCT
fueconorg-12876	103	22	d.	d.	PROPN
fueconorg-12876	103	23	blab	blab	VERB
fueconorg-12876	103	24	the	the	DET
fueconorg-12876	103	25	so	so	ADV
fueconorg-12876	103	26	-	-	PUNCT
fueconorg-12876	103	27	called	call	VERB
fueconorg-12876	103	28	eu	eu	PROPN
fueconorg-12876	103	29	stakeholder	stakeholder	PROPN
fueconorg-12876	103	30	forum	forum	PROPN
fueconorg-12876	103	31	on	on	ADP
fueconorg-12876	103	32	csr	csr	PROPN
fueconorg-12876	103	33	.	.	PROPN
fueconorg-12876	103	34	through	through	ADP
fueconorg-12876	103	35	this	this	DET
fueconorg-12876	103	36	forum	forum	NOUN
fueconorg-12876	103	37	,	,	PUNCT
fueconorg-12876	103	38	under	under	ADP
fueconorg-12876	103	39	the	the	DET
fueconorg-12876	103	40	leadership	leadership	NOUN
fueconorg-12876	103	41	of	of	ADP
fueconorg-12876	103	42	the	the	DET
fueconorg-12876	103	43	commission	commission	NOUN
fueconorg-12876	103	44	,	,	PUNCT
fueconorg-12876	103	45	around	around	ADV
fueconorg-12876	103	46	40	40	NUM
fueconorg-12876	103	47	european	european	ADJ
fueconorg-12876	103	48	organizations	organization	NOUN
fueconorg-12876	103	49	,	,	PUNCT
fueconorg-12876	103	50	professional	professional	ADJ
fueconorg-12876	103	51	associations	association	NOUN
fueconorg-12876	103	52	and	and	CCONJ
fueconorg-12876	103	53	business	business	NOUN
fueconorg-12876	103	54	networks	network	NOUN
fueconorg-12876	103	55	are	be	AUX
fueconorg-12876	103	56	to	to	PART
fueconorg-12876	103	57	exchange	exchange	VERB
fueconorg-12876	103	58	knowledge	knowledge	NOUN
fueconorg-12876	103	59	and	and	CCONJ
fueconorg-12876	103	60	good	good	ADJ
fueconorg-12876	103	61	practice	practice	NOUN
fueconorg-12876	103	62	in	in	ADP
fueconorg-12876	103	63	order	order	NOUN
fueconorg-12876	103	64	to	to	PART
fueconorg-12876	103	65	increase	increase	VERB
fueconorg-12876	103	66	the	the	DET
fueconorg-12876	103	67	transparency	transparency	NOUN
fueconorg-12876	103	68	and	and	CCONJ
fueconorg-12876	103	69	uniformity	uniformity	NOUN
fueconorg-12876	103	70	of	of	ADP
fueconorg-12876	103	71	methods	method	NOUN
fueconorg-12876	103	72	and	and	CCONJ
fueconorg-12876	103	73	instruments	instrument	NOUN
fueconorg-12876	103	74	in	in	ADP
fueconorg-12876	103	75	the	the	DET
fueconorg-12876	103	76	field	field	NOUN
fueconorg-12876	103	77	of	of	ADP
fueconorg-12876	103	78	csr	csr	NOUN
fueconorg-12876	103	79	,	,	PUNCT
fueconorg-12876	103	80	but	but	CCONJ
fueconorg-12876	103	81	also	also	ADV
fueconorg-12876	103	82	to	to	PART
fueconorg-12876	103	83	promote	promote	VERB
fueconorg-12876	103	84	the	the	DET
fueconorg-12876	103	85	exchange	exchange	NOUN
fueconorg-12876	103	86	of	of	ADP
fueconorg-12876	103	87	approaches	approach	NOUN
fueconorg-12876	103	88	and	and	CCONJ
fueconorg-12876	103	89	common	common	ADJ
fueconorg-12876	103	90	guidelines	guideline	NOUN
fueconorg-12876	103	91	not	not	PART
fueconorg-12876	103	92	only	only	ADV
fueconorg-12876	103	93	for	for	ADP
fueconorg-12876	103	94	the	the	DET
fueconorg-12876	103	95	eu	eu	PROPN
fueconorg-12876	103	96	,	,	PUNCT
fueconorg-12876	103	97	but	but	CCONJ
fueconorg-12876	103	98	also	also	ADV
fueconorg-12876	103	99	for	for	ADP
fueconorg-12876	103	100	third	third	ADJ
fueconorg-12876	103	101	countries	country	NOUN
fueconorg-12876	103	102	and	and	CCONJ
fueconorg-12876	103	103	international	international	ADJ
fueconorg-12876	103	104	forums	forum	NOUN
fueconorg-12876	103	105	(	(	PUNCT
fueconorg-12876	103	106	council	council	NOUN
fueconorg-12876	103	107	of	of	ADP
fueconorg-12876	103	108	the	the	DET
fueconorg-12876	103	109	european	european	PROPN
fueconorg-12876	103	110	communities	community	NOUN
fueconorg-12876	103	111	,	,	PUNCT
fueconorg-12876	103	112	2002	2002	NUM
fueconorg-12876	103	113	)	)	PUNCT
fueconorg-12876	103	114	.	.	PUNCT
fueconorg-12876	104	1	in	in	ADP
fueconorg-12876	104	2	a	a	DET
fueconorg-12876	104	3	communication	communication	NOUN
fueconorg-12876	104	4	dated	date	VERB
fueconorg-12876	104	5	march	march	PROPN
fueconorg-12876	104	6	22	22	NUM
fueconorg-12876	104	7	,	,	PUNCT
fueconorg-12876	104	8	2006	2006	NUM
fueconorg-12876	104	9	,	,	PUNCT
fueconorg-12876	104	10	the	the	DET
fueconorg-12876	104	11	commission	commission	NOUN
fueconorg-12876	104	12	evaluated	evaluate	VERB
fueconorg-12876	104	13	the	the	DET
fueconorg-12876	104	14	success	success	NOUN
fueconorg-12876	104	15	of	of	ADP
fueconorg-12876	104	16	the	the	DET
fueconorg-12876	104	17	eu	eu	PROPN
fueconorg-12876	104	18	stakeholder	stakeholder	PROPN
fueconorg-12876	104	19	forum	forum	PROPN
fueconorg-12876	104	20	on	on	ADP
fueconorg-12876	104	21	csr	csr	NOUN
fueconorg-12876	104	22	and	and	CCONJ
fueconorg-12876	104	23	stated	state	VERB
fueconorg-12876	104	24	that	that	SCONJ
fueconorg-12876	104	25	a	a	DET
fueconorg-12876	104	26	uniform	uniform	ADJ
fueconorg-12876	104	27	european	european	ADJ
fueconorg-12876	104	28	concept	concept	NOUN
fueconorg-12876	104	29	of	of	ADP
fueconorg-12876	104	30	corporate	corporate	ADJ
fueconorg-12876	104	31	social	social	ADJ
fueconorg-12876	104	32	responsibility	responsibility	NOUN
fueconorg-12876	104	33	has	have	AUX
fueconorg-12876	104	34	developed	develop	VERB
fueconorg-12876	104	35	(	(	PUNCT
fueconorg-12876	104	36	council	council	NOUN
fueconorg-12876	104	37	of	of	ADP
fueconorg-12876	104	38	the	the	DET
fueconorg-12876	104	39	european	european	PROPN
fueconorg-12876	104	40	communities	community	NOUN
fueconorg-12876	104	41	,	,	PUNCT
fueconorg-12876	104	42	2006	2006	NUM
fueconorg-12876	104	43	)	)	PUNCT
fueconorg-12876	104	44	.	.	PUNCT
fueconorg-12876	105	1	furthermore	furthermore	ADV
fueconorg-12876	105	2	,	,	PUNCT
fueconorg-12876	105	3	the	the	DET
fueconorg-12876	105	4	commission	commission	NOUN
fueconorg-12876	105	5	supports	support	VERB
fueconorg-12876	105	6	the	the	DET
fueconorg-12876	105	7	creation	creation	NOUN
fueconorg-12876	105	8	of	of	ADP
fueconorg-12876	105	9	the	the	DET
fueconorg-12876	105	10	european	european	PROPN
fueconorg-12876	105	11	csr	csr	PROPN
fueconorg-12876	105	12	alliance	alliance	NOUN
fueconorg-12876	105	13	,	,	PUNCT
fueconorg-12876	105	14	as	as	SCONJ
fueconorg-12876	105	15	this	this	PRON
fueconorg-12876	105	16	will	will	AUX
fueconorg-12876	105	17	create	create	VERB
fueconorg-12876	105	18	new	new	ADJ
fueconorg-12876	105	19	partnerships	partnership	NOUN
fueconorg-12876	105	20	with	with	ADP
fueconorg-12876	105	21	initiatives	initiative	NOUN
fueconorg-12876	105	22	and	and	CCONJ
fueconorg-12876	105	23	stakeholders	stakeholder	NOUN
fueconorg-12876	105	24	,	,	PUNCT
fueconorg-12876	105	25	increase	increase	VERB
fueconorg-12876	105	26	the	the	DET
fueconorg-12876	105	27	resources	resource	NOUN
fueconorg-12876	105	28	of	of	ADP
fueconorg-12876	105	29	european	european	ADJ
fueconorg-12876	105	30	companies	company	NOUN
fueconorg-12876	105	31	by	by	ADP
fueconorg-12876	105	32	promoting	promote	VERB
fueconorg-12876	105	33	csr	csr	NOUN
fueconorg-12876	105	34	more	more	ADV
fueconorg-12876	105	35	intensively	intensively	ADV
fueconorg-12876	105	36	and	and	CCONJ
fueconorg-12876	105	37	increase	increase	VERB
fueconorg-12876	105	38	the	the	DET
fueconorg-12876	105	39	transparency	transparency	NOUN
fueconorg-12876	105	40	and	and	CCONJ
fueconorg-12876	105	41	legitimacy	legitimacy	NOUN
fueconorg-12876	105	42	of	of	ADP
fueconorg-12876	105	43	csr	csr	NOUN
fueconorg-12876	105	44	practices	practice	NOUN
fueconorg-12876	105	45	.	.	PUNCT
fueconorg-12876	106	1	these	these	DET
fueconorg-12876	106	2	efforts	effort	NOUN
fueconorg-12876	106	3	are	be	AUX
fueconorg-12876	106	4	based	base	VERB
fueconorg-12876	106	5	on	on	ADP
fueconorg-12876	106	6	the	the	DET
fueconorg-12876	106	7	lisbon	lisbon	PROPN
fueconorg-12876	106	8	strategy	strategy	NOUN
fueconorg-12876	106	9	and	and	CCONJ
fueconorg-12876	106	10	the	the	DET
fueconorg-12876	106	11	sustainable	sustainable	ADJ
fueconorg-12876	106	12	development	development	NOUN
fueconorg-12876	106	13	strategy	strategy	NOUN
fueconorg-12876	106	14	.	.	PUNCT
fueconorg-12876	107	1	the	the	DET
fueconorg-12876	107	2	alliance	alliance	NOUN
fueconorg-12876	107	3	should	should	AUX
fueconorg-12876	107	4	therefore	therefore	ADV
fueconorg-12876	107	5	be	be	AUX
fueconorg-12876	107	6	seen	see	VERB
fueconorg-12876	107	7	as	as	ADP
fueconorg-12876	107	8	a	a	DET
fueconorg-12876	107	9	further	further	ADJ
fueconorg-12876	107	10	step	step	NOUN
fueconorg-12876	107	11	"	"	PUNCT
fueconorg-12876	107	12	to	to	PART
fueconorg-12876	107	13	make	make	VERB
fueconorg-12876	107	14	europe	europe	PROPN
fueconorg-12876	107	15	a	a	DET
fueconorg-12876	107	16	leader	leader	NOUN
fueconorg-12876	107	17	in	in	ADP
fueconorg-12876	107	18	the	the	DET
fueconorg-12876	107	19	field	field	NOUN
fueconorg-12876	107	20	of	of	ADP
fueconorg-12876	107	21	corporate	corporate	ADJ
fueconorg-12876	107	22	social	social	ADJ
fueconorg-12876	107	23	responsibility	responsibility	NOUN
fueconorg-12876	107	24	"	"	PUNCT
fueconorg-12876	107	25	(	(	PUNCT
fueconorg-12876	107	26	council	council	NOUN
fueconorg-12876	107	27	of	of	ADP
fueconorg-12876	107	28	the	the	DET
fueconorg-12876	107	29	european	european	PROPN
fueconorg-12876	107	30	communities	community	NOUN
fueconorg-12876	107	31	,	,	PUNCT
fueconorg-12876	107	32	2006	2006	NUM
fueconorg-12876	107	33	)	)	PUNCT
fueconorg-12876	107	34	.	.	PUNCT
fueconorg-12876	108	1	in	in	ADP
fueconorg-12876	108	2	addition	addition	NOUN
fueconorg-12876	108	3	to	to	ADP
fueconorg-12876	108	4	the	the	DET
fueconorg-12876	108	5	increasing	increase	VERB
fueconorg-12876	108	6	importance	importance	NOUN
fueconorg-12876	108	7	of	of	ADP
fueconorg-12876	108	8	sustainability	sustainability	NOUN
fueconorg-12876	108	9	reporting	reporting	NOUN
fueconorg-12876	108	10	,	,	PUNCT
fueconorg-12876	108	11	accounting	accounting	NOUN
fueconorg-12876	108	12	is	be	AUX
fueconorg-12876	108	13	being	be	AUX
fueconorg-12876	108	14	shaped	shape	VERB
fueconorg-12876	108	15	by	by	ADP
fueconorg-12876	108	16	globalization	globalization	NOUN
fueconorg-12876	108	17	and	and	CCONJ
fueconorg-12876	108	18	the	the	DET
fueconorg-12876	108	19	international	international	ADJ
fueconorg-12876	108	20	capital	capital	NOUN
fueconorg-12876	108	21	market	market	NOUN
fueconorg-12876	108	22	orientation	orientation	NOUN
fueconorg-12876	108	23	of	of	ADP
fueconorg-12876	108	24	companies	company	NOUN
fueconorg-12876	108	25	in	in	ADP
fueconorg-12876	108	26	europe	europe	PROPN
fueconorg-12876	108	27	.	.	PUNCT
fueconorg-12876	109	1	in	in	ADP
fueconorg-12876	109	2	july	july	PROPN
fueconorg-12876	109	3	2002	2002	NUM
fueconorg-12876	109	4	,	,	PUNCT
fueconorg-12876	109	5	the	the	DET
fueconorg-12876	109	6	european	european	PROPN
fueconorg-12876	109	7	union	union	PROPN
fueconorg-12876	109	8	adopted	adopt	VERB
fueconorg-12876	109	9	the	the	DET
fueconorg-12876	109	10	so	so	ADV
fueconorg-12876	109	11	-	-	PUNCT
fueconorg-12876	109	12	called	call	VERB
fueconorg-12876	109	13	ias	ias	NOUN
fueconorg-12876	109	14	regulation	regulation	NOUN
fueconorg-12876	109	15	(	(	PUNCT
fueconorg-12876	109	16	eg	eg	NOUN
fueconorg-12876	109	17	verordnung	verordnung	NOUN
fueconorg-12876	109	18	no	no	INTJ
fueconorg-12876	109	19	.	.	PROPN
fueconorg-12876	109	20	1606/2002	1606/2002	NUM
fueconorg-12876	109	21	)	)	PUNCT
fueconorg-12876	109	22	to	to	PART
fueconorg-12876	109	23	increase	increase	VERB
fueconorg-12876	109	24	the	the	DET
fueconorg-12876	109	25	efficient	efficient	ADJ
fueconorg-12876	109	26	functioning	functioning	NOUN
fueconorg-12876	109	27	of	of	ADP
fueconorg-12876	109	28	the	the	DET
fueconorg-12876	109	29	capital	capital	NOUN
fueconorg-12876	109	30	and	and	CCONJ
fueconorg-12876	109	31	internal	internal	ADJ
fueconorg-12876	109	32	market	market	NOUN
fueconorg-12876	109	33	by	by	ADP
fueconorg-12876	109	34	means	mean	NOUN
fueconorg-12876	109	35	of	of	ADP
fueconorg-12876	109	36	comparable	comparable	ADJ
fueconorg-12876	109	37	and	and	CCONJ
fueconorg-12876	109	38	harmonized	harmonized	ADJ
fueconorg-12876	109	39	accounting	accounting	NOUN
fueconorg-12876	109	40	.	.	PUNCT
fueconorg-12876	110	1	it	it	PRON
fueconorg-12876	110	2	obliges	oblige	VERB
fueconorg-12876	110	3	capital	capital	NOUN
fueconorg-12876	110	4	marketoriented	marketoriente	VERB
fueconorg-12876	110	5	companies	company	NOUN
fueconorg-12876	110	6	that	that	PRON
fueconorg-12876	110	7	are	be	AUX
fueconorg-12876	110	8	subject	subject	ADJ
fueconorg-12876	110	9	to	to	ADP
fueconorg-12876	110	10	the	the	DET
fueconorg-12876	110	11	law	law	NOUN
fueconorg-12876	110	12	of	of	ADP
fueconorg-12876	110	13	an	an	DET
fueconorg-12876	110	14	eu	eu	PROPN
fueconorg-12876	110	15	member	member	NOUN
fueconorg-12876	110	16	state	state	NOUN
fueconorg-12876	110	17	to	to	PART
fueconorg-12876	110	18	prepare	prepare	VERB
fueconorg-12876	110	19	their	their	PRON
fueconorg-12876	110	20	consolidated	consolidated	ADJ
fueconorg-12876	110	21	financial	financial	ADJ
fueconorg-12876	110	22	statements	statement	NOUN
fueconorg-12876	110	23	in	in	ADP
fueconorg-12876	110	24	accordance	accordance	NOUN
fueconorg-12876	110	25	with	with	ADP
fueconorg-12876	110	26	international	international	ADJ
fueconorg-12876	110	27	accounting	accounting	NOUN
fueconorg-12876	110	28	standards	standard	NOUN
fueconorg-12876	110	29	(	(	PUNCT
fueconorg-12876	110	30	ias)/international	ias)/international	ADJ
fueconorg-12876	110	31	financial	financial	ADJ
fueconorg-12876	110	32	reporting	reporting	NOUN
fueconorg-12876	110	33	standards	standard	NOUN
fueconorg-12876	110	34	(	(	PUNCT
fueconorg-12876	110	35	ifrs	ifrs	NOUN
fueconorg-12876	110	36	)	)	PUNCT
fueconorg-12876	110	37	for	for	ADP
fueconorg-12876	110	38	financial	financial	ADJ
fueconorg-12876	110	39	years	year	NOUN
fueconorg-12876	110	40	beginning	begin	VERB
fueconorg-12876	110	41	on	on	ADP
fueconorg-12876	110	42	or	or	CCONJ
fueconorg-12876	110	43	after	after	ADP
fueconorg-12876	110	44	january	january	PROPN
fueconorg-12876	110	45	1	1	NUM
fueconorg-12876	110	46	,	,	PUNCT
fueconorg-12876	110	47	2005	2005	NUM
fueconorg-12876	110	48	;	;	PUNCT
fueconorg-12876	110	49	in	in	ADP
fueconorg-12876	110	50	addition	addition	NOUN
fueconorg-12876	110	51	,	,	PUNCT
fueconorg-12876	110	52	simplifications	simplification	NOUN
fueconorg-12876	110	53	and	and	CCONJ
fueconorg-12876	110	54	member	member	NOUN
fueconorg-12876	110	55	state	state	NOUN
fueconorg-12876	110	56	options	option	NOUN
fueconorg-12876	110	57	apply	apply	VERB
fueconorg-12876	110	58	(	(	PUNCT
fueconorg-12876	110	59	eg	eg	NOUN
fueconorg-12876	110	60	-	-	PUNCT
fueconorg-12876	110	61	vo	vo	NOUN
fueconorg-12876	110	62	,	,	PUNCT
fueconorg-12876	110	63	2002	2002	NUM
fueconorg-12876	110	64	;	;	PUNCT
fueconorg-12876	110	65	coenenberg	coenenberg	NOUN
fueconorg-12876	110	66	et	et	PROPN
fueconorg-12876	110	67	al	al	PROPN
fueconorg-12876	110	68	.	.	PROPN
fueconorg-12876	110	69	,	,	PUNCT
fueconorg-12876	110	70	2024	2024	NUM
fueconorg-12876	110	71	)	)	PUNCT
fueconorg-12876	110	72	.	.	PUNCT
fueconorg-12876	111	1	this	this	PRON
fueconorg-12876	111	2	requires	require	VERB
fueconorg-12876	111	3	a	a	DET
fueconorg-12876	111	4	reconciliation	reconciliation	NOUN
fueconorg-12876	111	5	of	of	ADP
fueconorg-12876	111	6	european	european	ADJ
fueconorg-12876	111	7	accounting	accounting	NOUN
fueconorg-12876	111	8	directives	directive	NOUN
fueconorg-12876	111	9	with	with	ADP
fueconorg-12876	111	10	international	international	ADJ
fueconorg-12876	111	11	accounting	accounting	NOUN
fueconorg-12876	111	12	standards	standard	NOUN
fueconorg-12876	111	13	,	,	PUNCT
fueconorg-12876	111	14	which	which	PRON
fueconorg-12876	111	15	is	be	AUX
fueconorg-12876	111	16	carried	carry	VERB
fueconorg-12876	111	17	out	out	ADP
fueconorg-12876	111	18	with	with	ADP
fueconorg-12876	111	19	directive	directive	NOUN
fueconorg-12876	111	20	2003/51	2003/51	NUM
fueconorg-12876	111	21	/	/	SYM
fueconorg-12876	111	22	ec	ec	PROPN
fueconorg-12876	111	23	of	of	ADP
fueconorg-12876	111	24	the	the	DET
fueconorg-12876	111	25	european	european	ADJ
fueconorg-12876	111	26	parliament	parliament	NOUN
fueconorg-12876	111	27	and	and	CCONJ
fueconorg-12876	111	28	of	of	ADP
fueconorg-12876	111	29	the	the	DET
fueconorg-12876	111	30	council	council	NOUN
fueconorg-12876	111	31	of	of	ADP
fueconorg-12876	111	32	18	18	NUM
fueconorg-12876	111	33	june	june	PROPN
fueconorg-12876	111	34	2003	2003	NUM
fueconorg-12876	111	35	(	(	PUNCT
fueconorg-12876	111	36	so	so	ADV
fueconorg-12876	111	37	-	-	PUNCT
fueconorg-12876	111	38	called	call	VERB
fueconorg-12876	111	39	modernization	modernization	NOUN
fueconorg-12876	111	40	directive	directive	NOUN
fueconorg-12876	111	41	)	)	PUNCT
fueconorg-12876	111	42	(	(	PUNCT
fueconorg-12876	111	43	eg	eg	NOUN
fueconorg-12876	111	44	-	-	PUNCT
fueconorg-12876	111	45	rl	rl	NOUN
fueconorg-12876	111	46	,	,	PUNCT
fueconorg-12876	111	47	2003	2003	NUM
fueconorg-12876	111	48	)	)	PUNCT
fueconorg-12876	111	49	.	.	PUNCT
fueconorg-12876	112	1	this	this	DET
fueconorg-12876	112	2	directive	directive	NOUN
fueconorg-12876	112	3	is	be	AUX
fueconorg-12876	112	4	also	also	ADV
fueconorg-12876	112	5	a	a	DET
fueconorg-12876	112	6	first	first	ADJ
fueconorg-12876	112	7	step	step	NOUN
fueconorg-12876	112	8	towards	towards	ADP
fueconorg-12876	112	9	regulating	regulate	VERB
fueconorg-12876	112	10	the	the	DET
fueconorg-12876	112	11	integration	integration	NOUN
fueconorg-12876	112	12	of	of	ADP
fueconorg-12876	112	13	csr	csr	NOUN
fueconorg-12876	112	14	and	and	CCONJ
fueconorg-12876	112	15	non	non	ADJ
fueconorg-12876	112	16	-	-	ADJ
fueconorg-12876	112	17	financial	financial	ADJ
fueconorg-12876	112	18	information	information	NOUN
fueconorg-12876	112	19	in	in	ADP
fueconorg-12876	112	20	financial	financial	ADJ
fueconorg-12876	112	21	reporting	reporting	NOUN
fueconorg-12876	112	22	.	.	PUNCT
fueconorg-12876	113	1	directive	directive	NOUN
fueconorg-12876	113	2	2003/51	2003/51	NUM
fueconorg-12876	113	3	/	/	SYM
fueconorg-12876	113	4	eg	eg	PROPN
fueconorg-12876	113	5	substantiates	substantiate	VERB
fueconorg-12876	113	6	the	the	DET
fueconorg-12876	113	7	proposal	proposal	NOUN
fueconorg-12876	113	8	of	of	ADP
fueconorg-12876	113	9	recommendation	recommendation	NOUN
fueconorg-12876	113	10	2001/453	2001/453	NUM
fueconorg-12876	113	11	/	/	SYM
fueconorg-12876	113	12	eg	eg	NOUN
fueconorg-12876	113	13	to	to	PART
fueconorg-12876	113	14	voluntarily	voluntarily	ADV
fueconorg-12876	113	15	integrate	integrate	VERB
fueconorg-12876	113	16	environmental	environmental	ADJ
fueconorg-12876	113	17	information	information	NOUN
fueconorg-12876	113	18	in	in	ADP
fueconorg-12876	113	19	companies	company	NOUN
fueconorg-12876	113	20	'	'	PART
fueconorg-12876	113	21	annual	annual	ADJ
fueconorg-12876	113	22	financial	financial	ADJ
fueconorg-12876	113	23	statements	statement	NOUN
fueconorg-12876	113	24	and	and	CCONJ
fueconorg-12876	113	25	management	management	NOUN
fueconorg-12876	113	26	reports	report	NOUN
fueconorg-12876	113	27	.	.	PUNCT
fueconorg-12876	114	1	in	in	ADP
fueconorg-12876	114	2	accordance	accordance	NOUN
fueconorg-12876	114	3	with	with	ADP
fueconorg-12876	114	4	art	art	NOUN
fueconorg-12876	114	5	.	.	PUNCT
fueconorg-12876	115	1	1	1	NUM
fueconorg-12876	115	2	no	no	NOUN
fueconorg-12876	115	3	.	.	NOUN
fueconorg-12876	116	1	14	14	NUM
fueconorg-12876	116	2	letter	letter	NOUN
fueconorg-12876	116	3	a	a	PRON
fueconorg-12876	116	4	of	of	ADP
fueconorg-12876	116	5	the	the	DET
fueconorg-12876	116	6	directive	directive	NOUN
fueconorg-12876	116	7	2003/51	2003/51	NUM
fueconorg-12876	116	8	/	/	SYM
fueconorg-12876	116	9	eg	eg	PROPN
fueconorg-12876	116	10	modernization	modernization	NOUN
fueconorg-12876	116	11	directive	directive	NOUN
fueconorg-12876	116	12	,	,	PUNCT
fueconorg-12876	116	13	art	art	NOUN
fueconorg-12876	116	14	.	.	PUNCT
fueconorg-12876	117	1	46	46	NUM
fueconorg-12876	117	2	of	of	ADP
fueconorg-12876	117	3	the	the	DET
fueconorg-12876	117	4	eu	eu	PROPN
fueconorg-12876	117	5	accounting	accounting	NOUN
fueconorg-12876	117	6	directive	directive	NOUN
fueconorg-12876	117	7	78/660	78/660	NUM
fueconorg-12876	117	8	/	/	SYM
fueconorg-12876	117	9	ewg	ewg	PROPN
fueconorg-12876	117	10	is	be	AUX
fueconorg-12876	117	11	amended	amend	VERB
fueconorg-12876	117	12	regarding	regard	VERB
fueconorg-12876	117	13	the	the	DET
fueconorg-12876	117	14	required	require	VERB
fueconorg-12876	117	15	content	content	NOUN
fueconorg-12876	117	16	of	of	ADP
fueconorg-12876	117	17	annual	annual	ADJ
fueconorg-12876	117	18	reports	report	NOUN
fueconorg-12876	117	19	and	and	CCONJ
fueconorg-12876	117	20	management	management	NOUN
fueconorg-12876	117	21	reports	report	NOUN
fueconorg-12876	117	22	.	.	PUNCT
fueconorg-12876	118	1	according	accord	VERB
fueconorg-12876	118	2	to	to	ADP
fueconorg-12876	118	3	the	the	DET
fueconorg-12876	118	4	new	new	ADJ
fueconorg-12876	118	5	wording	wording	NOUN
fueconorg-12876	118	6	in	in	ADP
fueconorg-12876	118	7	para	para	PROPN
fueconorg-12876	118	8	.	.	PROPN
fueconorg-12876	118	9	1	1	NUM
fueconorg-12876	118	10	of	of	ADP
fueconorg-12876	118	11	art	art	NOUN
fueconorg-12876	118	12	.	.	PUNCT
fueconorg-12876	119	1	46	46	NUM
fueconorg-12876	119	2	of	of	ADP
fueconorg-12876	119	3	the	the	DET
fueconorg-12876	119	4	eu	eu	PROPN
fueconorg-12876	119	5	accounting	accounting	NOUN
fueconorg-12876	119	6	directive	directive	NOUN
fueconorg-12876	119	7	,	,	PUNCT
fueconorg-12876	119	8	the	the	DET
fueconorg-12876	119	9	management	management	NOUN
fueconorg-12876	119	10	report	report	NOUN
fueconorg-12876	119	11	must	must	AUX
fueconorg-12876	119	12	,	,	PUNCT
fueconorg-12876	119	13	in	in	ADP
fueconorg-12876	119	14	addition	addition	NOUN
fueconorg-12876	119	15	to	to	ADP
fueconorg-12876	119	16	the	the	DET
fueconorg-12876	119	17	course	course	NOUN
fueconorg-12876	119	18	of	of	ADP
fueconorg-12876	119	19	business	business	NOUN
fueconorg-12876	119	20	and	and	CCONJ
fueconorg-12876	119	21	the	the	DET
fueconorg-12876	119	22	business	business	NOUN
fueconorg-12876	119	23	results	result	NOUN
fueconorg-12876	119	24	,	,	PUNCT
fueconorg-12876	119	25	present	present	VERB
fueconorg-12876	119	26	the	the	DET
fueconorg-12876	119	27	situation	situation	NOUN
fueconorg-12876	119	28	of	of	ADP
fueconorg-12876	119	29	the	the	DET
fueconorg-12876	119	30	company	company	NOUN
fueconorg-12876	119	31	in	in	ADP
fueconorg-12876	119	32	such	such	DET
fueconorg-12876	119	33	a	a	DET
fueconorg-12876	119	34	way	way	NOUN
fueconorg-12876	119	35	as	as	SCONJ
fueconorg-12876	119	36	to	to	PART
fueconorg-12876	119	37	give	give	VERB
fueconorg-12876	119	38	a	a	DET
fueconorg-12876	119	39	true	true	ADJ
fueconorg-12876	119	40	and	and	CCONJ
fueconorg-12876	119	41	fair	fair	ADJ
fueconorg-12876	119	42	view	view	NOUN
fueconorg-12876	119	43	.	.	PUNCT
fueconorg-12876	120	1	this	this	PRON
fueconorg-12876	120	2	must	must	AUX
fueconorg-12876	120	3	also	also	ADV
fueconorg-12876	120	4	include	include	VERB
fueconorg-12876	120	5	an	an	DET
fueconorg-12876	120	6	analysis	analysis	NOUN
fueconorg-12876	120	7	of	of	ADP
fueconorg-12876	120	8	the	the	DET
fueconorg-12876	120	9	most	most	ADV
fueconorg-12876	120	10	important	important	ADJ
fueconorg-12876	120	11	financial	financial	ADJ
fueconorg-12876	120	12	and	and	CCONJ
fueconorg-12876	120	13	–	–	PUNCT
fueconorg-12876	120	14	where	where	SCONJ
fueconorg-12876	120	15	appropriate	appropriate	ADJ
fueconorg-12876	120	16	–	–	PUNCT
fueconorg-12876	120	17	non	non	ADJ
fueconorg-12876	120	18	-	-	ADJ
fueconorg-12876	120	19	financial	financial	ADJ
fueconorg-12876	120	20	performance	performance	NOUN
fueconorg-12876	120	21	indicators	indicator	NOUN
fueconorg-12876	120	22	that	that	PRON
fueconorg-12876	120	23	are	be	AUX
fueconorg-12876	120	24	relevant	relevant	ADJ
fueconorg-12876	120	25	to	to	ADP
fueconorg-12876	120	26	the	the	DET
fueconorg-12876	120	27	business	business	NOUN
fueconorg-12876	120	28	activity	activity	NOUN
fueconorg-12876	120	29	in	in	ADP
fueconorg-12876	120	30	question	question	NOUN
fueconorg-12876	120	31	,	,	PUNCT
fueconorg-12876	120	32	including	include	VERB
fueconorg-12876	120	33	information	information	NOUN
fueconorg-12876	120	34	relating	relate	VERB
fueconorg-12876	120	35	to	to	ADP
fueconorg-12876	120	36	environmental	environmental	ADJ
fueconorg-12876	120	37	and	and	CCONJ
fueconorg-12876	120	38	employee	employee	NOUN
fueconorg-12876	120	39	matters	matter	NOUN
fueconorg-12876	120	40	.	.	PUNCT
fueconorg-12876	121	1	3.2	3.2	NUM
fueconorg-12876	121	2	.	.	PUNCT
fueconorg-12876	121	3	developments	development	NOUN
fueconorg-12876	121	4	in	in	ADP
fueconorg-12876	121	5	the	the	DET
fueconorg-12876	121	6	eu	eu	PROPN
fueconorg-12876	121	7	:	:	PUNCT
fueconorg-12876	121	8	financial	financial	ADJ
fueconorg-12876	121	9	crisis	crisis	NOUN
fueconorg-12876	121	10	2008	2008	NUM
fueconorg-12876	121	11	to	to	ADP
fueconorg-12876	121	12	date	date	NOUN
fueconorg-12876	121	13	3.2.1	3.2.1	NUM
fueconorg-12876	121	14	.	.	PUNCT
fueconorg-12876	122	1	non	non	ADJ
fueconorg-12876	122	2	-	-	ADJ
fueconorg-12876	122	3	financial	financial	ADJ
fueconorg-12876	122	4	reporting	reporting	NOUN
fueconorg-12876	122	5	directive	directive	NOUN
fueconorg-12876	122	6	the	the	DET
fueconorg-12876	122	7	global	global	ADJ
fueconorg-12876	122	8	financial	financial	ADJ
fueconorg-12876	122	9	crisis	crisis	NOUN
fueconorg-12876	122	10	of	of	ADP
fueconorg-12876	122	11	2008	2008	NUM
fueconorg-12876	122	12	was	be	AUX
fueconorg-12876	122	13	a	a	DET
fueconorg-12876	122	14	decisive	decisive	ADJ
fueconorg-12876	122	15	turning	turning	NOUN
fueconorg-12876	122	16	point	point	NOUN
fueconorg-12876	122	17	for	for	ADP
fueconorg-12876	122	18	the	the	DET
fueconorg-12876	122	19	eu	eu	PROPN
fueconorg-12876	122	20	,	,	PUNCT
fueconorg-12876	122	21	which	which	PRON
fueconorg-12876	122	22	highlighted	highlight	VERB
fueconorg-12876	122	23	the	the	DET
fueconorg-12876	122	24	need	need	NOUN
fueconorg-12876	122	25	for	for	ADP
fueconorg-12876	122	26	the	the	DET
fueconorg-12876	122	27	new	new	ADJ
fueconorg-12876	122	28	strategy	strategy	NOUN
fueconorg-12876	122	29	"	"	PUNCT
fueconorg-12876	122	30	europe	europe	PROPN
fueconorg-12876	122	31	2020	2020	NUM
fueconorg-12876	122	32	a	a	DET
fueconorg-12876	122	33	strategy	strategy	NOUN
fueconorg-12876	122	34	for	for	ADP
fueconorg-12876	122	35	smart	smart	ADJ
fueconorg-12876	122	36	,	,	PUNCT
fueconorg-12876	122	37	sustainable	sustainable	ADJ
fueconorg-12876	122	38	and	and	CCONJ
fueconorg-12876	122	39	mandatory	mandatory	ADJ
fueconorg-12876	122	40	sustainability	sustainability	NOUN
fueconorg-12876	122	41	reporting	reporting	NOUN
fueconorg-12876	122	42	–	–	PUNCT
fueconorg-12876	122	43	evolution	evolution	NOUN
fueconorg-12876	122	44	of	of	ADP
fueconorg-12876	122	45	regulation	regulation	NOUN
fueconorg-12876	122	46	in	in	ADP
fueconorg-12876	122	47	the	the	DET
fueconorg-12876	122	48	european	european	PROPN
fueconorg-12876	122	49	union	union	PROPN
fueconorg-12876	122	50	249	249	NUM
fueconorg-12876	122	51	inclusive	inclusive	ADJ
fueconorg-12876	122	52	growth	growth	NOUN
fueconorg-12876	122	53	"	"	PUNCT
fueconorg-12876	122	54	published	publish	VERB
fueconorg-12876	122	55	on	on	ADP
fueconorg-12876	122	56	march	march	PROPN
fueconorg-12876	122	57	3	3	NUM
fueconorg-12876	122	58	,	,	PUNCT
fueconorg-12876	122	59	2010	2010	NUM
fueconorg-12876	122	60	(	(	PUNCT
fueconorg-12876	122	61	european	european	PROPN
fueconorg-12876	122	62	commission	commission	PROPN
fueconorg-12876	122	63	,	,	PUNCT
fueconorg-12876	122	64	2010	2010	NUM
fueconorg-12876	122	65	)	)	PUNCT
fueconorg-12876	122	66	.	.	PUNCT
fueconorg-12876	123	1	in	in	ADP
fueconorg-12876	123	2	this	this	DET
fueconorg-12876	123	3	strategy	strategy	NOUN
fueconorg-12876	123	4	,	,	PUNCT
fueconorg-12876	123	5	the	the	DET
fueconorg-12876	123	6	commission	commission	NOUN
fueconorg-12876	123	7	calls	call	VERB
fueconorg-12876	123	8	for	for	ADP
fueconorg-12876	123	9	a	a	DET
fueconorg-12876	123	10	reform	reform	NOUN
fueconorg-12876	123	11	of	of	ADP
fueconorg-12876	123	12	the	the	DET
fueconorg-12876	123	13	financial	financial	ADJ
fueconorg-12876	123	14	system	system	NOUN
fueconorg-12876	123	15	,	,	PUNCT
fueconorg-12876	123	16	including	include	VERB
fueconorg-12876	123	17	stricter	strict	ADJ
fueconorg-12876	123	18	regulation	regulation	NOUN
fueconorg-12876	123	19	,	,	PUNCT
fueconorg-12876	123	20	greater	great	ADJ
fueconorg-12876	123	21	transparency	transparency	NOUN
fueconorg-12876	123	22	,	,	PUNCT
fueconorg-12876	123	23	and	and	CCONJ
fueconorg-12876	123	24	uniform	uniform	ADJ
fueconorg-12876	123	25	european	european	ADJ
fueconorg-12876	123	26	accounting	accounting	NOUN
fueconorg-12876	123	27	.	.	PUNCT
fueconorg-12876	124	1	strengthening	strengthen	VERB
fueconorg-12876	124	2	the	the	DET
fueconorg-12876	124	3	internal	internal	ADJ
fueconorg-12876	124	4	market	market	NOUN
fueconorg-12876	124	5	is	be	AUX
fueconorg-12876	124	6	also	also	ADV
fueconorg-12876	124	7	essential	essential	ADJ
fueconorg-12876	124	8	for	for	ADP
fueconorg-12876	124	9	the	the	DET
fueconorg-12876	124	10	desired	desire	VERB
fueconorg-12876	124	11	growth	growth	NOUN
fueconorg-12876	124	12	,	,	PUNCT
fueconorg-12876	124	13	including	include	VERB
fueconorg-12876	124	14	employment	employment	NOUN
fueconorg-12876	124	15	,	,	PUNCT
fueconorg-12876	124	16	as	as	SCONJ
fueconorg-12876	124	17	illustrated	illustrate	VERB
fueconorg-12876	124	18	by	by	ADP
fueconorg-12876	124	19	the	the	DET
fueconorg-12876	124	20	single	single	ADJ
fueconorg-12876	124	21	market	market	NOUN
fueconorg-12876	124	22	act	act	NOUN
fueconorg-12876	124	23	published	publish	VERB
fueconorg-12876	124	24	on	on	ADP
fueconorg-12876	124	25	april	april	PROPN
fueconorg-12876	124	26	13	13	NUM
fueconorg-12876	124	27	,	,	PUNCT
fueconorg-12876	124	28	2011	2011	NUM
fueconorg-12876	124	29	.	.	PUNCT
fueconorg-12876	125	1	it	it	PRON
fueconorg-12876	125	2	contains	contain	VERB
fueconorg-12876	125	3	the	the	DET
fueconorg-12876	125	4	commission	commission	NOUN
fueconorg-12876	125	5	's	's	PART
fueconorg-12876	125	6	announcement	announcement	NOUN
fueconorg-12876	125	7	to	to	PART
fueconorg-12876	125	8	develop	develop	VERB
fueconorg-12876	125	9	a	a	DET
fueconorg-12876	125	10	cross	cross	ADJ
fueconorg-12876	125	11	-	-	ADJ
fueconorg-12876	125	12	industry	industry	ADJ
fueconorg-12876	125	13	draft	draft	NOUN
fueconorg-12876	125	14	law	law	NOUN
fueconorg-12876	125	15	in	in	ADP
fueconorg-12876	125	16	the	the	DET
fueconorg-12876	125	17	spirit	spirit	NOUN
fueconorg-12876	125	18	of	of	ADP
fueconorg-12876	125	19	corporate	corporate	ADJ
fueconorg-12876	125	20	social	social	ADJ
fueconorg-12876	125	21	responsibility	responsibility	NOUN
fueconorg-12876	125	22	to	to	PART
fueconorg-12876	125	23	ensure	ensure	VERB
fueconorg-12876	125	24	uniform	uniform	ADJ
fueconorg-12876	125	25	corporate	corporate	ADJ
fueconorg-12876	125	26	reporting	reporting	NOUN
fueconorg-12876	125	27	regarding	regard	VERB
fueconorg-12876	125	28	social	social	ADJ
fueconorg-12876	125	29	and	and	CCONJ
fueconorg-12876	125	30	environmental	environmental	ADJ
fueconorg-12876	125	31	information	information	NOUN
fueconorg-12876	125	32	(	(	PUNCT
fueconorg-12876	125	33	european	european	PROPN
fueconorg-12876	125	34	commission	commission	PROPN
fueconorg-12876	125	35	,	,	PUNCT
fueconorg-12876	125	36	2011a	2011a	NUM
fueconorg-12876	125	37	)	)	PUNCT
fueconorg-12876	125	38	.	.	PUNCT
fueconorg-12876	126	1	this	this	PRON
fueconorg-12876	126	2	is	be	AUX
fueconorg-12876	126	3	also	also	ADV
fueconorg-12876	126	4	in	in	ADP
fueconorg-12876	126	5	line	line	NOUN
fueconorg-12876	126	6	with	with	ADP
fueconorg-12876	126	7	the	the	DET
fueconorg-12876	126	8	publication	publication	NOUN
fueconorg-12876	126	9	of	of	ADP
fueconorg-12876	126	10	"	"	PUNCT
fueconorg-12876	126	11	a	a	DET
fueconorg-12876	126	12	new	new	ADJ
fueconorg-12876	126	13	eu	eu	PROPN
fueconorg-12876	126	14	strategy	strategy	NOUN
fueconorg-12876	126	15	(	(	PUNCT
fueconorg-12876	126	16	20112014	20112014	NUM
fueconorg-12876	126	17	)	)	PUNCT
fueconorg-12876	126	18	for	for	ADP
fueconorg-12876	126	19	corporate	corporate	ADJ
fueconorg-12876	126	20	social	social	ADJ
fueconorg-12876	126	21	responsibility	responsibility	NOUN
fueconorg-12876	126	22	(	(	PUNCT
fueconorg-12876	126	23	csr	csr	NOUN
fueconorg-12876	126	24	)	)	PUNCT
fueconorg-12876	126	25	"	"	PUNCT
fueconorg-12876	126	26	on	on	ADP
fueconorg-12876	126	27	october	october	PROPN
fueconorg-12876	126	28	25	25	NUM
fueconorg-12876	126	29	,	,	PUNCT
fueconorg-12876	126	30	2011	2011	NUM
fueconorg-12876	126	31	(	(	PUNCT
fueconorg-12876	126	32	european	european	PROPN
fueconorg-12876	126	33	commission	commission	PROPN
fueconorg-12876	126	34	,	,	PUNCT
fueconorg-12876	126	35	2011b	2011b	NUM
fueconorg-12876	126	36	)	)	PUNCT
fueconorg-12876	126	37	.	.	PUNCT
fueconorg-12876	127	1	if	if	SCONJ
fueconorg-12876	127	2	a	a	DET
fueconorg-12876	127	3	company	company	NOUN
fueconorg-12876	127	4	does	do	AUX
fueconorg-12876	127	5	not	not	PART
fueconorg-12876	127	6	provide	provide	VERB
fueconorg-12876	127	7	information	information	NOUN
fueconorg-12876	127	8	in	in	ADP
fueconorg-12876	127	9	relation	relation	NOUN
fueconorg-12876	127	10	to	to	ADP
fueconorg-12876	127	11	the	the	DET
fueconorg-12876	127	12	above	above	ADV
fueconorg-12876	127	13	-	-	PUNCT
fueconorg-12876	127	14	mentioned	mention	VERB
fueconorg-12876	127	15	matters	matter	NOUN
fueconorg-12876	127	16	,	,	PUNCT
fueconorg-12876	127	17	it	it	PRON
fueconorg-12876	127	18	must	must	AUX
fueconorg-12876	127	19	in	in	ADP
fueconorg-12876	127	20	future	future	NOUN
fueconorg-12876	127	21	explain	explain	VERB
fueconorg-12876	127	22	why	why	SCONJ
fueconorg-12876	127	23	it	it	PRON
fueconorg-12876	127	24	is	be	AUX
fueconorg-12876	127	25	not	not	PART
fueconorg-12876	127	26	doing	do	VERB
fueconorg-12876	127	27	so	so	ADV
fueconorg-12876	127	28	(	(	PUNCT
fueconorg-12876	127	29	so	so	ADV
fueconorg-12876	127	30	-	-	PUNCT
fueconorg-12876	127	31	called	call	VERB
fueconorg-12876	127	32	comply	comply	NOUN
fueconorg-12876	127	33	-	-	PUNCT
fueconorg-12876	127	34	or	or	CCONJ
fueconorg-12876	127	35	-	-	PUNCT
fueconorg-12876	127	36	explain	explain	VERB
fueconorg-12876	127	37	approach	approach	NOUN
fueconorg-12876	127	38	)	)	PUNCT
fueconorg-12876	127	39	.	.	PUNCT
fueconorg-12876	128	1	this	this	PRON
fueconorg-12876	128	2	is	be	AUX
fueconorg-12876	128	3	intended	intend	VERB
fueconorg-12876	128	4	to	to	PART
fueconorg-12876	128	5	achieve	achieve	VERB
fueconorg-12876	128	6	a	a	DET
fueconorg-12876	128	7	certain	certain	ADJ
fueconorg-12876	128	8	minimum	minimum	ADJ
fueconorg-12876	128	9	legal	legal	ADJ
fueconorg-12876	128	10	requirement	requirement	NOUN
fueconorg-12876	128	11	regarding	regard	VERB
fueconorg-12876	128	12	the	the	DET
fueconorg-12876	128	13	scope	scope	NOUN
fueconorg-12876	128	14	of	of	ADP
fueconorg-12876	128	15	the	the	DET
fueconorg-12876	128	16	information	information	NOUN
fueconorg-12876	128	17	.	.	PUNCT
fueconorg-12876	129	1	the	the	DET
fueconorg-12876	129	2	required	require	VERB
fueconorg-12876	129	3	disclosures	disclosure	NOUN
fueconorg-12876	129	4	can	can	AUX
fueconorg-12876	129	5	also	also	ADV
fueconorg-12876	129	6	be	be	AUX
fueconorg-12876	129	7	shown	show	VERB
fueconorg-12876	129	8	in	in	ADP
fueconorg-12876	129	9	a	a	DET
fueconorg-12876	129	10	separate	separate	ADJ
fueconorg-12876	129	11	report	report	NOUN
fueconorg-12876	129	12	(	(	PUNCT
fueconorg-12876	129	13	e.g.	e.g.	ADV
fueconorg-12876	129	14	sustainability	sustainability	NOUN
fueconorg-12876	129	15	report	report	NOUN
fueconorg-12876	129	16	)	)	PUNCT
fueconorg-12876	129	17	.	.	PUNCT
fueconorg-12876	130	1	the	the	DET
fueconorg-12876	130	2	auditor	auditor	NOUN
fueconorg-12876	130	3	does	do	AUX
fueconorg-12876	130	4	not	not	PART
fueconorg-12876	130	5	review	review	VERB
fueconorg-12876	130	6	the	the	DET
fueconorg-12876	130	7	content	content	NOUN
fueconorg-12876	130	8	,	,	PUNCT
fueconorg-12876	130	9	but	but	CCONJ
fueconorg-12876	130	10	only	only	ADV
fueconorg-12876	130	11	the	the	DET
fueconorg-12876	130	12	presence	presence	NOUN
fueconorg-12876	130	13	of	of	ADP
fueconorg-12876	130	14	the	the	DET
fueconorg-12876	130	15	non	non	ADJ
fueconorg-12876	130	16	-	-	ADJ
fueconorg-12876	130	17	financial	financial	ADJ
fueconorg-12876	130	18	statement	statement	NOUN
fueconorg-12876	130	19	in	in	ADP
fueconorg-12876	130	20	the	the	DET
fueconorg-12876	130	21	management	management	NOUN
fueconorg-12876	130	22	report	report	NOUN
fueconorg-12876	130	23	or	or	CCONJ
fueconorg-12876	130	24	separate	separate	ADJ
fueconorg-12876	130	25	report	report	NOUN
fueconorg-12876	130	26	.	.	PUNCT
fueconorg-12876	131	1	the	the	DET
fueconorg-12876	131	2	nfrd	nfrd	NOUN
fueconorg-12876	131	3	is	be	AUX
fueconorg-12876	131	4	to	to	PART
fueconorg-12876	131	5	be	be	AUX
fueconorg-12876	131	6	applied	apply	VERB
fueconorg-12876	131	7	for	for	ADP
fueconorg-12876	131	8	financial	financial	ADJ
fueconorg-12876	131	9	years	year	NOUN
fueconorg-12876	131	10	beginning	begin	VERB
fueconorg-12876	131	11	on	on	ADP
fueconorg-12876	131	12	or	or	CCONJ
fueconorg-12876	131	13	after	after	ADP
fueconorg-12876	131	14	january	january	PROPN
fueconorg-12876	131	15	1	1	NUM
fueconorg-12876	131	16	,	,	PUNCT
fueconorg-12876	131	17	2017	2017	NUM
fueconorg-12876	131	18	,	,	PUNCT
fueconorg-12876	131	19	considering	consider	VERB
fueconorg-12876	131	20	the	the	DET
fueconorg-12876	131	21	member	member	NOUN
fueconorg-12876	131	22	state	state	NOUN
fueconorg-12876	131	23	options	option	NOUN
fueconorg-12876	131	24	exercised	exercise	VERB
fueconorg-12876	131	25	.	.	PUNCT
fueconorg-12876	132	1	around	around	ADP
fueconorg-12876	132	2	11,600	11,600	NUM
fueconorg-12876	132	3	companies	company	NOUN
fueconorg-12876	132	4	in	in	ADP
fueconorg-12876	132	5	the	the	DET
fueconorg-12876	132	6	eu	eu	PROPN
fueconorg-12876	132	7	were	be	AUX
fueconorg-12876	132	8	affected	affect	VERB
fueconorg-12876	132	9	(	(	PUNCT
fueconorg-12876	132	10	lanfermann	lanfermann	PROPN
fueconorg-12876	132	11	&	&	CCONJ
fueconorg-12876	132	12	baumüller	baumüller	PROPN
fueconorg-12876	132	13	,	,	PUNCT
fueconorg-12876	132	14	2022	2022	NUM
fueconorg-12876	132	15	)	)	PUNCT
fueconorg-12876	132	16	,	,	PUNCT
fueconorg-12876	132	17	and	and	CCONJ
fueconorg-12876	132	18	around	around	ADP
fueconorg-12876	132	19	500	500	NUM
fueconorg-12876	132	20	in	in	ADP
fueconorg-12876	132	21	germany	germany	PROPN
fueconorg-12876	132	22	.	.	PUNCT
fueconorg-12876	133	1	the	the	DET
fueconorg-12876	133	2	nfrd	nfrd	NOUN
fueconorg-12876	133	3	shows	show	VERB
fueconorg-12876	133	4	the	the	DET
fueconorg-12876	133	5	change	change	NOUN
fueconorg-12876	133	6	in	in	ADP
fueconorg-12876	133	7	the	the	DET
fueconorg-12876	133	8	eu	eu	PROPN
fueconorg-12876	133	9	's	's	PART
fueconorg-12876	133	10	approach	approach	NOUN
fueconorg-12876	133	11	,	,	PUNCT
fueconorg-12876	133	12	as	as	SCONJ
fueconorg-12876	133	13	non	non	ADJ
fueconorg-12876	133	14	-	-	ADJ
fueconorg-12876	133	15	financial	financial	ADJ
fueconorg-12876	133	16	reporting	reporting	NOUN
fueconorg-12876	133	17	,	,	PUNCT
fueconorg-12876	133	18	which	which	PRON
fueconorg-12876	133	19	was	be	AUX
fueconorg-12876	133	20	previously	previously	ADV
fueconorg-12876	133	21	voluntary	voluntary	ADJ
fueconorg-12876	133	22	,	,	PUNCT
fueconorg-12876	133	23	is	be	AUX
fueconorg-12876	133	24	being	be	AUX
fueconorg-12876	133	25	replaced	replace	VERB
fueconorg-12876	133	26	by	by	ADP
fueconorg-12876	133	27	legally	legally	ADV
fueconorg-12876	133	28	binding	bind	VERB
fueconorg-12876	133	29	requirements	requirement	NOUN
fueconorg-12876	133	30	for	for	ADP
fueconorg-12876	133	31	the	the	DET
fueconorg-12876	133	32	first	first	ADJ
fueconorg-12876	133	33	time	time	NOUN
fueconorg-12876	133	34	.	.	PUNCT
fueconorg-12876	134	1	however	however	ADV
fueconorg-12876	134	2	,	,	PUNCT
fueconorg-12876	134	3	the	the	DET
fueconorg-12876	134	4	nfrd	nfrd	NOUN
fueconorg-12876	134	5	is	be	AUX
fueconorg-12876	134	6	merely	merely	ADV
fueconorg-12876	134	7	a	a	DET
fueconorg-12876	134	8	political	political	ADJ
fueconorg-12876	134	9	compromise	compromise	NOUN
fueconorg-12876	134	10	due	due	ADP
fueconorg-12876	134	11	to	to	ADP
fueconorg-12876	134	12	the	the	DET
fueconorg-12876	134	13	differing	differ	VERB
fueconorg-12876	134	14	ideas	idea	NOUN
fueconorg-12876	134	15	of	of	ADP
fueconorg-12876	134	16	the	the	DET
fueconorg-12876	134	17	commission	commission	NOUN
fueconorg-12876	134	18	,	,	PUNCT
fueconorg-12876	134	19	parliament	parliament	NOUN
fueconorg-12876	134	20	,	,	PUNCT
fueconorg-12876	134	21	and	and	CCONJ
fueconorg-12876	134	22	council	council	PROPN
fueconorg-12876	134	23	,	,	PUNCT
fueconorg-12876	134	24	which	which	PRON
fueconorg-12876	134	25	leads	lead	VERB
fueconorg-12876	134	26	to	to	ADP
fueconorg-12876	134	27	a	a	DET
fueconorg-12876	134	28	high	high	ADJ
fueconorg-12876	134	29	degree	degree	NOUN
fueconorg-12876	134	30	of	of	ADP
fueconorg-12876	134	31	flexibility	flexibility	NOUN
fueconorg-12876	134	32	in	in	ADP
fueconorg-12876	134	33	the	the	DET
fueconorg-12876	134	34	application	application	NOUN
fueconorg-12876	134	35	and	and	CCONJ
fueconorg-12876	134	36	interpretation	interpretation	NOUN
fueconorg-12876	134	37	of	of	ADP
fueconorg-12876	134	38	the	the	DET
fueconorg-12876	134	39	regulations	regulation	NOUN
fueconorg-12876	134	40	(	(	PUNCT
fueconorg-12876	134	41	lanfermann	lanfermann	PROPN
fueconorg-12876	134	42	&	&	CCONJ
fueconorg-12876	134	43	baumüller	baumüller	PROPN
fueconorg-12876	134	44	,	,	PUNCT
fueconorg-12876	134	45	2022	2022	NUM
fueconorg-12876	134	46	)	)	PUNCT
fueconorg-12876	134	47	.	.	PUNCT
fueconorg-12876	135	1	there	there	PRON
fueconorg-12876	135	2	are	be	VERB
fueconorg-12876	135	3	no	no	DET
fueconorg-12876	135	4	fixed	fixed	ADJ
fueconorg-12876	135	5	or	or	CCONJ
fueconorg-12876	135	6	separate	separate	ADJ
fueconorg-12876	135	7	standards	standard	NOUN
fueconorg-12876	135	8	for	for	ADP
fueconorg-12876	135	9	the	the	DET
fueconorg-12876	135	10	preparation	preparation	NOUN
fueconorg-12876	135	11	of	of	ADP
fueconorg-12876	135	12	the	the	DET
fueconorg-12876	135	13	non	non	ADJ
fueconorg-12876	135	14	-	-	ADJ
fueconorg-12876	135	15	financial	financial	ADJ
fueconorg-12876	135	16	statement	statement	NOUN
fueconorg-12876	135	17	;	;	PUNCT
fueconorg-12876	135	18	instead	instead	ADV
fueconorg-12876	135	19	,	,	PUNCT
fueconorg-12876	135	20	companies	company	NOUN
fueconorg-12876	135	21	are	be	AUX
fueconorg-12876	135	22	free	free	ADJ
fueconorg-12876	135	23	to	to	PART
fueconorg-12876	135	24	choose	choose	VERB
fueconorg-12876	135	25	frameworks	framework	NOUN
fueconorg-12876	135	26	such	such	ADJ
fueconorg-12876	135	27	as	as	ADP
fueconorg-12876	135	28	gri	gri	PROPN
fueconorg-12876	135	29	,	,	PUNCT
fueconorg-12876	135	30	iso	iso	NOUN
fueconorg-12876	135	31	26000	26000	NUM
fueconorg-12876	135	32	or	or	CCONJ
fueconorg-12876	135	33	the	the	DET
fueconorg-12876	135	34	un	un	PROPN
fueconorg-12876	135	35	global	global	PROPN
fueconorg-12876	135	36	compact	compact	PROPN
fueconorg-12876	135	37	,	,	PUNCT
fueconorg-12876	135	38	which	which	PRON
fueconorg-12876	135	39	limits	limit	VERB
fueconorg-12876	135	40	comparability	comparability	NOUN
fueconorg-12876	135	41	,	,	PUNCT
fueconorg-12876	135	42	standardization	standardization	NOUN
fueconorg-12876	135	43	,	,	PUNCT
fueconorg-12876	135	44	and	and	CCONJ
fueconorg-12876	135	45	detailed	detailed	ADJ
fueconorg-12876	135	46	specifications	specification	NOUN
fueconorg-12876	135	47	(	(	PUNCT
fueconorg-12876	135	48	coenenberg	coenenberg	NOUN
fueconorg-12876	135	49	et	et	PROPN
fueconorg-12876	135	50	al	al	PROPN
fueconorg-12876	135	51	.	.	PROPN
fueconorg-12876	135	52	,	,	PUNCT
fueconorg-12876	135	53	2024	2024	NUM
fueconorg-12876	135	54	)	)	PUNCT
fueconorg-12876	135	55	.	.	PUNCT
fueconorg-12876	136	1	there	there	PRON
fueconorg-12876	136	2	is	be	VERB
fueconorg-12876	136	3	also	also	ADV
fueconorg-12876	136	4	no	no	DET
fueconorg-12876	136	5	mandatory	mandatory	ADJ
fueconorg-12876	136	6	review	review	NOUN
fueconorg-12876	136	7	of	of	ADP
fueconorg-12876	136	8	the	the	DET
fueconorg-12876	136	9	content	content	NOUN
fueconorg-12876	136	10	of	of	ADP
fueconorg-12876	136	11	the	the	DET
fueconorg-12876	136	12	nonfinancial	nonfinancial	ADJ
fueconorg-12876	136	13	statement	statement	NOUN
fueconorg-12876	136	14	,	,	PUNCT
fueconorg-12876	136	15	which	which	PRON
fueconorg-12876	136	16	limits	limit	VERB
fueconorg-12876	136	17	reliability	reliability	NOUN
fueconorg-12876	136	18	and	and	CCONJ
fueconorg-12876	136	19	increases	increase	VERB
fueconorg-12876	136	20	the	the	DET
fueconorg-12876	136	21	risk	risk	NOUN
fueconorg-12876	136	22	of	of	ADP
fueconorg-12876	136	23	greenwashing	greenwashing	NOUN
fueconorg-12876	136	24	.	.	PUNCT
fueconorg-12876	137	1	the	the	DET
fueconorg-12876	137	2	wide	wide	ADJ
fueconorg-12876	137	3	scope	scope	NOUN
fueconorg-12876	137	4	for	for	ADP
fueconorg-12876	137	5	interpretation	interpretation	NOUN
fueconorg-12876	137	6	in	in	ADP
fueconorg-12876	137	7	the	the	DET
fueconorg-12876	137	8	nfrd	nfrd	NOUN
fueconorg-12876	137	9	became	become	VERB
fueconorg-12876	137	10	very	very	ADV
fueconorg-12876	137	11	clear	clear	ADJ
fueconorg-12876	137	12	with	with	ADP
fueconorg-12876	137	13	the	the	DET
fueconorg-12876	137	14	materiality	materiality	NOUN
fueconorg-12876	137	15	concept	concept	NOUN
fueconorg-12876	137	16	,	,	PUNCT
fueconorg-12876	137	17	which	which	PRON
fueconorg-12876	137	18	considers	consider	VERB
fueconorg-12876	137	19	the	the	DET
fueconorg-12876	137	20	influences	influence	NOUN
fueconorg-12876	137	21	of	of	ADP
fueconorg-12876	137	22	sustainability	sustainability	NOUN
fueconorg-12876	137	23	-	-	PUNCT
fueconorg-12876	137	24	related	relate	VERB
fueconorg-12876	137	25	aspects	aspect	NOUN
fueconorg-12876	137	26	on	on	ADP
fueconorg-12876	137	27	the	the	DET
fueconorg-12876	137	28	company	company	NOUN
fueconorg-12876	137	29	's	's	PART
fueconorg-12876	137	30	situation	situation	NOUN
fueconorg-12876	137	31	(	(	PUNCT
fueconorg-12876	137	32	outside	outside	NOUN
fueconorg-12876	137	33	-	-	PUNCT
fueconorg-12876	137	34	in	in	ADP
fueconorg-12876	137	35	perspective	perspective	NOUN
fueconorg-12876	137	36	)	)	PUNCT
fueconorg-12876	137	37	and	and	CCONJ
fueconorg-12876	137	38	the	the	DET
fueconorg-12876	137	39	effects	effect	NOUN
fueconorg-12876	137	40	of	of	ADP
fueconorg-12876	137	41	the	the	DET
fueconorg-12876	137	42	company	company	NOUN
fueconorg-12876	137	43	's	's	PART
fueconorg-12876	137	44	activities	activity	NOUN
fueconorg-12876	137	45	on	on	ADP
fueconorg-12876	137	46	the	the	DET
fueconorg-12876	137	47	environment	environment	NOUN
fueconorg-12876	137	48	and	and	CCONJ
fueconorg-12876	137	49	society	society	NOUN
fueconorg-12876	137	50	(	(	PUNCT
fueconorg-12876	137	51	inside	inside	NOUN
fueconorg-12876	137	52	-	-	PUNCT
fueconorg-12876	137	53	out	out	ADP
fueconorg-12876	137	54	perspective	perspective	NOUN
fueconorg-12876	137	55	)	)	PUNCT
fueconorg-12876	137	56	.	.	PUNCT
fueconorg-12876	138	1	contrary	contrary	ADJ
fueconorg-12876	138	2	to	to	ADP
fueconorg-12876	138	3	the	the	DET
fueconorg-12876	138	4	intention	intention	NOUN
fueconorg-12876	138	5	of	of	ADP
fueconorg-12876	138	6	the	the	DET
fueconorg-12876	138	7	eu	eu	PROPN
fueconorg-12876	138	8	and	and	CCONJ
fueconorg-12876	138	9	due	due	ADP
fueconorg-12876	138	10	to	to	ADP
fueconorg-12876	138	11	the	the	DET
fueconorg-12876	138	12	lack	lack	NOUN
fueconorg-12876	138	13	of	of	ADP
fueconorg-12876	138	14	an	an	DET
fueconorg-12876	138	15	adequate	adequate	ADJ
fueconorg-12876	138	16	definition	definition	NOUN
fueconorg-12876	138	17	of	of	ADP
fueconorg-12876	138	18	materiality	materiality	NOUN
fueconorg-12876	138	19	,	,	PUNCT
fueconorg-12876	138	20	the	the	DET
fueconorg-12876	138	21	users	user	NOUN
fueconorg-12876	138	22	largely	largely	ADV
fueconorg-12876	138	23	interpreted	interpret	VERB
fueconorg-12876	138	24	the	the	DET
fueconorg-12876	138	25	explanations	explanation	NOUN
fueconorg-12876	138	26	in	in	ADP
fueconorg-12876	138	27	such	such	DET
fueconorg-12876	138	28	a	a	DET
fueconorg-12876	138	29	way	way	NOUN
fueconorg-12876	138	30	that	that	PRON
fueconorg-12876	138	31	both	both	DET
fueconorg-12876	138	32	perspectives	perspective	NOUN
fueconorg-12876	138	33	must	must	AUX
fueconorg-12876	138	34	be	be	AUX
fueconorg-12876	138	35	fulfilled	fulfil	VERB
fueconorg-12876	138	36	cumulatively	cumulatively	ADV
fueconorg-12876	138	37	,	,	PUNCT
fueconorg-12876	138	38	so	so	SCONJ
fueconorg-12876	138	39	that	that	SCONJ
fueconorg-12876	138	40	only	only	ADV
fueconorg-12876	138	41	a	a	DET
fueconorg-12876	138	42	few	few	ADJ
fueconorg-12876	138	43	reportable	reportable	ADJ
fueconorg-12876	138	44	disclosures	disclosure	NOUN
fueconorg-12876	138	45	had	have	VERB
fueconorg-12876	138	46	to	to	PART
fueconorg-12876	138	47	be	be	AUX
fueconorg-12876	138	48	made	make	VERB
fueconorg-12876	138	49	.	.	PUNCT
fueconorg-12876	139	1	as	as	ADP
fueconorg-12876	139	2	a	a	DET
fueconorg-12876	139	3	result	result	NOUN
fueconorg-12876	139	4	,	,	PUNCT
fueconorg-12876	139	5	the	the	DET
fueconorg-12876	139	6	hoped	hope	VERB
fueconorg-12876	139	7	-	-	PUNCT
fueconorg-12876	139	8	for	for	ADP
fueconorg-12876	139	9	impetus	impetus	NOUN
fueconorg-12876	139	10	for	for	ADP
fueconorg-12876	139	11	increased	increase	VERB
fueconorg-12876	139	12	and	and	CCONJ
fueconorg-12876	139	13	comprehensive	comprehensive	ADJ
fueconorg-12876	139	14	sustainability	sustainability	NOUN
fueconorg-12876	139	15	reporting	reporting	NOUN
fueconorg-12876	139	16	did	do	AUX
fueconorg-12876	139	17	not	not	PART
fueconorg-12876	139	18	materialize	materialize	VERB
fueconorg-12876	139	19	(	(	PUNCT
fueconorg-12876	139	20	coenenberg	coenenberg	NOUN
fueconorg-12876	139	21	et	et	PROPN
fueconorg-12876	139	22	al	al	PROPN
fueconorg-12876	139	23	.	.	PROPN
fueconorg-12876	139	24	,	,	PUNCT
fueconorg-12876	139	25	2024	2024	NUM
fueconorg-12876	139	26	)	)	PUNCT
fueconorg-12876	139	27	.	.	PUNCT
fueconorg-12876	140	1	empirical	empirical	ADJ
fueconorg-12876	140	2	results	result	NOUN
fueconorg-12876	140	3	suggest	suggest	VERB
fueconorg-12876	140	4	that	that	SCONJ
fueconorg-12876	140	5	the	the	DET
fueconorg-12876	140	6	“	"	PUNCT
fueconorg-12876	140	7	flexibility	flexibility	NOUN
fueconorg-12876	140	8	embedded	embed	VERB
fueconorg-12876	140	9	in	in	ADP
fueconorg-12876	140	10	and	and	CCONJ
fueconorg-12876	140	11	lack	lack	NOUN
fueconorg-12876	140	12	of	of	ADP
fueconorg-12876	140	13	enforcement	enforcement	NOUN
fueconorg-12876	140	14	of	of	ADP
fueconorg-12876	140	15	the	the	DET
fueconorg-12876	140	16	directive	directive	NOUN
fueconorg-12876	140	17	renders	render	VERB
fueconorg-12876	140	18	it	it	PRON
fueconorg-12876	140	19	ineffective	ineffective	ADJ
fueconorg-12876	140	20	in	in	ADP
fueconorg-12876	140	21	promoting	promote	VERB
fueconorg-12876	140	22	non	non	ADJ
fueconorg-12876	140	23	-	-	ADJ
fueconorg-12876	140	24	financial	financial	ADJ
fueconorg-12876	140	25	transparency	transparency	NOUN
fueconorg-12876	140	26	among	among	ADP
fueconorg-12876	140	27	firms	firm	NOUN
fueconorg-12876	140	28	with	with	ADP
fueconorg-12876	140	29	weak	weak	ADJ
fueconorg-12876	140	30	incentives	incentive	NOUN
fueconorg-12876	140	31	to	to	PART
fueconorg-12876	140	32	disclose	disclose	VERB
fueconorg-12876	140	33	meaningful	meaningful	ADJ
fueconorg-12876	140	34	information	information	NOUN
fueconorg-12876	140	35	”	"	PUNCT
fueconorg-12876	140	36	(	(	PUNCT
fueconorg-12876	140	37	breijer	breijer	NOUN
fueconorg-12876	140	38	,	,	PUNCT
fueconorg-12876	140	39	2024	2024	NUM
fueconorg-12876	140	40	,	,	PUNCT
fueconorg-12876	140	41	p.	p.	NOUN
fueconorg-12876	140	42	1	1	NUM
fueconorg-12876	140	43	)	)	PUNCT
fueconorg-12876	140	44	.	.	PUNCT
fueconorg-12876	141	1	although	although	SCONJ
fueconorg-12876	141	2	there	there	PRON
fueconorg-12876	141	3	is	be	VERB
fueconorg-12876	141	4	evidence	evidence	NOUN
fueconorg-12876	141	5	that	that	SCONJ
fueconorg-12876	141	6	companies	company	NOUN
fueconorg-12876	141	7	under	under	ADP
fueconorg-12876	141	8	the	the	DET
fueconorg-12876	141	9	directive	directive	NOUN
fueconorg-12876	141	10	respond	respond	VERB
fueconorg-12876	141	11	by	by	ADP
fueconorg-12876	141	12	increasing	increase	VERB
fueconorg-12876	141	13	their	their	PRON
fueconorg-12876	141	14	csr	csr	NOUN
fueconorg-12876	141	15	activities	activity	NOUN
fueconorg-12876	141	16	and	and	CCONJ
fueconorg-12876	141	17	that	that	SCONJ
fueconorg-12876	141	18	they	they	PRON
fueconorg-12876	141	19	start	start	VERB
fueconorg-12876	141	20	doing	do	VERB
fueconorg-12876	141	21	so	so	ADV
fueconorg-12876	141	22	before	before	SCONJ
fueconorg-12876	141	23	the	the	DET
fueconorg-12876	141	24	directive	directive	NOUN
fueconorg-12876	141	25	enters	enter	VERB
fueconorg-12876	141	26	into	into	ADP
fueconorg-12876	141	27	force	force	NOUN
fueconorg-12876	141	28	(	(	PUNCT
fueconorg-12876	141	29	fiechter	fiechter	NOUN
fueconorg-12876	141	30	et	et	PROPN
fueconorg-12876	141	31	al	al	PROPN
fueconorg-12876	141	32	.	.	PROPN
fueconorg-12876	141	33	,	,	PUNCT
fueconorg-12876	141	34	2022	2022	NUM
fueconorg-12876	141	35	)	)	PUNCT
fueconorg-12876	141	36	,	,	PUNCT
fueconorg-12876	141	37	the	the	DET
fueconorg-12876	141	38	quantity	quantity	NOUN
fueconorg-12876	141	39	and	and	CCONJ
fueconorg-12876	141	40	quality	quality	NOUN
fueconorg-12876	141	41	of	of	ADP
fueconorg-12876	141	42	disclosure	disclosure	NOUN
fueconorg-12876	141	43	has	have	AUX
fueconorg-12876	141	44	slightly	slightly	ADV
fueconorg-12876	141	45	increased	increase	VERB
fueconorg-12876	141	46	,	,	PUNCT
fueconorg-12876	141	47	from	from	ADP
fueconorg-12876	141	48	low	low	ADJ
fueconorg-12876	141	49	to	to	ADP
fueconorg-12876	141	50	medium	medium	ADJ
fueconorg-12876	141	51	level	level	NOUN
fueconorg-12876	141	52	(	(	PUNCT
fueconorg-12876	141	53	lippai	lippai	NOUN
fueconorg-12876	141	54	-	-	PUNCT
fueconorg-12876	141	55	makra	makra	NOUN
fueconorg-12876	141	56	et	et	PROPN
fueconorg-12876	141	57	al	al	PROPN
fueconorg-12876	141	58	.	.	PROPN
fueconorg-12876	141	59	,	,	PUNCT
fueconorg-12876	141	60	2022	2022	NUM
fueconorg-12876	141	61	)	)	PUNCT
fueconorg-12876	141	62	.	.	PUNCT
fueconorg-12876	142	1	nevertheless	nevertheless	ADV
fueconorg-12876	142	2	,	,	PUNCT
fueconorg-12876	142	3	there	there	PRON
fueconorg-12876	142	4	is	be	VERB
fueconorg-12876	142	5	research	research	NOUN
fueconorg-12876	142	6	showing	show	VERB
fueconorg-12876	142	7	that	that	SCONJ
fueconorg-12876	142	8	after	after	ADP
fueconorg-12876	142	9	the	the	DET
fueconorg-12876	142	10	adoption	adoption	NOUN
fueconorg-12876	142	11	of	of	ADP
fueconorg-12876	142	12	the	the	DET
fueconorg-12876	142	13	directive	directive	NOUN
fueconorg-12876	142	14	,	,	PUNCT
fueconorg-12876	142	15	companies	company	NOUN
fueconorg-12876	142	16	that	that	PRON
fueconorg-12876	142	17	adopted	adopt	VERB
fueconorg-12876	142	18	csr	csr	NOUN
fueconorg-12876	142	19	reporting	reporting	NOUN
fueconorg-12876	142	20	were	be	AUX
fueconorg-12876	142	21	exposed	expose	VERB
fueconorg-12876	142	22	to	to	ADP
fueconorg-12876	142	23	lower	low	ADJ
fueconorg-12876	142	24	systematic	systematic	ADJ
fueconorg-12876	142	25	risk	risk	NOUN
fueconorg-12876	142	26	and	and	CCONJ
fueconorg-12876	142	27	cost	cost	NOUN
fueconorg-12876	142	28	of	of	ADP
fueconorg-12876	142	29	capital	capital	NOUN
fueconorg-12876	142	30	(	(	PUNCT
fueconorg-12876	142	31	breijer	breijer	NOUN
fueconorg-12876	142	32	et	et	PROPN
fueconorg-12876	142	33	al	al	PROPN
fueconorg-12876	142	34	.	.	PROPN
fueconorg-12876	142	35	,	,	PUNCT
fueconorg-12876	142	36	2024	2024	NUM
fueconorg-12876	142	37	;	;	PUNCT
fueconorg-12876	142	38	cuomo	cuomo	PROPN
fueconorg-12876	142	39	et	et	PROPN
fueconorg-12876	142	40	al	al	PROPN
fueconorg-12876	142	41	.	.	PROPN
fueconorg-12876	142	42	,	,	PUNCT
fueconorg-12876	142	43	2022	2022	NUM
fueconorg-12876	142	44	;	;	PUNCT
fueconorg-12876	142	45	jackson	jackson	PROPN
fueconorg-12876	142	46	et	et	PROPN
fueconorg-12876	142	47	al	al	PROPN
fueconorg-12876	142	48	,	,	PUNCT
fueconorg-12876	142	49	2020	2020	NUM
fueconorg-12876	142	50	)	)	PUNCT
fueconorg-12876	142	51	.	.	PUNCT
fueconorg-12876	143	1	certainly	certainly	ADV
fueconorg-12876	143	2	,	,	PUNCT
fueconorg-12876	143	3	there	there	PRON
fueconorg-12876	143	4	are	be	VERB
fueconorg-12876	143	5	obstacles	obstacle	NOUN
fueconorg-12876	143	6	that	that	PRON
fueconorg-12876	143	7	make	make	VERB
fueconorg-12876	143	8	it	it	PRON
fueconorg-12876	143	9	difficult	difficult	ADJ
fueconorg-12876	143	10	to	to	PART
fueconorg-12876	143	11	achieve	achieve	VERB
fueconorg-12876	143	12	more	more	ADJ
fueconorg-12876	143	13	qualitative	qualitative	ADJ
fueconorg-12876	143	14	non	non	ADJ
fueconorg-12876	143	15	-	-	ADJ
fueconorg-12876	143	16	financial	financial	ADJ
fueconorg-12876	143	17	reporting	reporting	NOUN
fueconorg-12876	143	18	under	under	ADP
fueconorg-12876	143	19	the	the	DET
fueconorg-12876	143	20	nfrd	nfrd	NOUN
fueconorg-12876	143	21	.	.	PUNCT
fueconorg-12876	144	1	one	one	NUM
fueconorg-12876	144	2	of	of	ADP
fueconorg-12876	144	3	them	they	PRON
fueconorg-12876	144	4	,	,	PUNCT
fueconorg-12876	144	5	as	as	SCONJ
fueconorg-12876	144	6	we	we	PRON
fueconorg-12876	144	7	have	have	AUX
fueconorg-12876	144	8	already	already	ADV
fueconorg-12876	144	9	mentioned	mention	VERB
fueconorg-12876	144	10	,	,	PUNCT
fueconorg-12876	144	11	is	be	AUX
fueconorg-12876	144	12	the	the	DET
fueconorg-12876	144	13	application	application	NOUN
fueconorg-12876	144	14	of	of	ADP
fueconorg-12876	144	15	the	the	DET
fueconorg-12876	144	16	concept	concept	NOUN
fueconorg-12876	144	17	of	of	ADP
fueconorg-12876	144	18	250	250	NUM
fueconorg-12876	144	19	m.	m.	NOUN
fueconorg-12876	144	20	stojanović	stojanović	NOUN
fueconorg-12876	144	21	-	-	PUNCT
fueconorg-12876	144	22	blab	blab	NOUN
fueconorg-12876	144	23	,	,	PUNCT
fueconorg-12876	144	24	d.	d.	PROPN
fueconorg-12876	144	25	blab	blab	VERB
fueconorg-12876	144	26	double	double	ADJ
fueconorg-12876	144	27	materiality	materiality	NOUN
fueconorg-12876	144	28	.	.	PUNCT
fueconorg-12876	145	1	in	in	ADP
fueconorg-12876	145	2	their	their	PRON
fueconorg-12876	145	3	study	study	NOUN
fueconorg-12876	145	4	fiandrino	fiandrino	NOUN
fueconorg-12876	145	5	et	et	PROPN
fueconorg-12876	145	6	al	al	PROPN
fueconorg-12876	145	7	.	.	PROPN
fueconorg-12876	146	1	(	(	PUNCT
fueconorg-12876	146	2	2022	2022	NUM
fueconorg-12876	146	3	)	)	PUNCT
fueconorg-12876	146	4	highlight	highlight	VERB
fueconorg-12876	146	5	“	"	PUNCT
fueconorg-12876	146	6	the	the	DET
fueconorg-12876	146	7	need	need	NOUN
fueconorg-12876	146	8	to	to	PART
fueconorg-12876	146	9	enhance	enhance	VERB
fueconorg-12876	146	10	a	a	DET
fueconorg-12876	146	11	double	double	ADJ
fueconorg-12876	146	12	-	-	PUNCT
fueconorg-12876	146	13	materiality	materiality	NOUN
fueconorg-12876	146	14	perspective	perspective	NOUN
fueconorg-12876	146	15	,	,	PUNCT
fueconorg-12876	146	16	to	to	PART
fueconorg-12876	146	17	provide	provide	VERB
fueconorg-12876	146	18	specific	specific	ADJ
fueconorg-12876	146	19	contents	content	NOUN
fueconorg-12876	146	20	on	on	ADP
fueconorg-12876	146	21	sustainability	sustainability	NOUN
fueconorg-12876	146	22	issues	issue	NOUN
fueconorg-12876	146	23	,	,	PUNCT
fueconorg-12876	146	24	to	to	PART
fueconorg-12876	146	25	clarify	clarify	VERB
fueconorg-12876	146	26	the	the	DET
fueconorg-12876	146	27	relevance	relevance	NOUN
fueconorg-12876	146	28	of	of	ADP
fueconorg-12876	146	29	nfi	nfi	PROPN
fueconorg-12876	146	30	,	,	PUNCT
fueconorg-12876	146	31	and	and	CCONJ
fueconorg-12876	146	32	to	to	PART
fueconorg-12876	146	33	embed	embed	VERB
fueconorg-12876	146	34	nfi	nfi	NOUN
fueconorg-12876	146	35	into	into	ADP
fueconorg-12876	146	36	the	the	DET
fueconorg-12876	146	37	management	management	NOUN
fueconorg-12876	146	38	report	report	NOUN
fueconorg-12876	146	39	in	in	ADP
fueconorg-12876	146	40	an	an	DET
fueconorg-12876	146	41	integrated	integrate	VERB
fueconorg-12876	146	42	manner	manner	NOUN
fueconorg-12876	146	43	”	"	PUNCT
fueconorg-12876	146	44	(	(	PUNCT
fueconorg-12876	146	45	p.	p.	NOUN
fueconorg-12876	146	46	274	274	NUM
fueconorg-12876	146	47	)	)	PUNCT
fueconorg-12876	146	48	.	.	PUNCT
fueconorg-12876	147	1	although	although	SCONJ
fueconorg-12876	147	2	the	the	DET
fueconorg-12876	147	3	nfrd	nfrd	NOUN
fueconorg-12876	147	4	is	be	AUX
fueconorg-12876	147	5	the	the	DET
fueconorg-12876	147	6	first	first	ADJ
fueconorg-12876	147	7	mandatory	mandatory	ADJ
fueconorg-12876	147	8	eu	eu	PROPN
fueconorg-12876	147	9	directive	directive	NOUN
fueconorg-12876	147	10	for	for	ADP
fueconorg-12876	147	11	sustainability	sustainability	NOUN
fueconorg-12876	147	12	reporting	reporting	NOUN
fueconorg-12876	147	13	,	,	PUNCT
fueconorg-12876	147	14	it	it	PRON
fueconorg-12876	147	15	still	still	ADV
fueconorg-12876	147	16	requires	require	VERB
fueconorg-12876	147	17	considerable	considerable	ADJ
fueconorg-12876	147	18	concretization	concretization	NOUN
fueconorg-12876	147	19	and	and	CCONJ
fueconorg-12876	147	20	further	further	ADJ
fueconorg-12876	147	21	development	development	NOUN
fueconorg-12876	147	22	,	,	PUNCT
fueconorg-12876	147	23	meaning	mean	VERB
fueconorg-12876	147	24	that	that	SCONJ
fueconorg-12876	147	25	it	it	PRON
fueconorg-12876	147	26	only	only	ADV
fueconorg-12876	147	27	represents	represent	VERB
fueconorg-12876	147	28	an	an	DET
fueconorg-12876	147	29	intermediate	intermediate	ADJ
fueconorg-12876	147	30	step	step	NOUN
fueconorg-12876	147	31	on	on	ADP
fueconorg-12876	147	32	the	the	DET
fueconorg-12876	147	33	way	way	NOUN
fueconorg-12876	147	34	to	to	ADP
fueconorg-12876	147	35	the	the	DET
fueconorg-12876	147	36	desired	desire	VERB
fueconorg-12876	147	37	european	european	ADJ
fueconorg-12876	147	38	pioneering	pioneer	VERB
fueconorg-12876	147	39	position	position	NOUN
fueconorg-12876	147	40	in	in	ADP
fueconorg-12876	147	41	the	the	DET
fueconorg-12876	147	42	regulation	regulation	NOUN
fueconorg-12876	147	43	of	of	ADP
fueconorg-12876	147	44	sustainability	sustainability	NOUN
fueconorg-12876	147	45	reporting	reporting	NOUN
fueconorg-12876	147	46	.	.	PUNCT
fueconorg-12876	148	1	3.2.2	3.2.2	X
fueconorg-12876	148	2	.	.	PUNCT
fueconorg-12876	148	3	further	further	PROPN
fueconorg-12876	148	4	eu	eu	PROPN
fueconorg-12876	148	5	initiatives	initiative	NOUN
fueconorg-12876	148	6	under	under	ADP
fueconorg-12876	148	7	the	the	DET
fueconorg-12876	148	8	non	non	ADJ
fueconorg-12876	148	9	-	-	ADJ
fueconorg-12876	148	10	financial	financial	ADJ
fueconorg-12876	148	11	reporting	reporting	NOUN
fueconorg-12876	148	12	directive	directive	NOUN
fueconorg-12876	148	13	the	the	DET
fueconorg-12876	148	14	un	un	PROPN
fueconorg-12876	148	15	climate	climate	PROPN
fueconorg-12876	148	16	change	change	PROPN
fueconorg-12876	148	17	conference	conference	NOUN
fueconorg-12876	148	18	in	in	ADP
fueconorg-12876	148	19	paris	paris	PROPN
fueconorg-12876	148	20	in	in	ADP
fueconorg-12876	148	21	december	december	PROPN
fueconorg-12876	148	22	2015	2015	NUM
fueconorg-12876	148	23	is	be	AUX
fueconorg-12876	148	24	a	a	DET
fueconorg-12876	148	25	historic	historic	ADJ
fueconorg-12876	148	26	breakthrough	breakthrough	NOUN
fueconorg-12876	148	27	and	and	CCONJ
fueconorg-12876	148	28	important	important	ADJ
fueconorg-12876	148	29	milestone	milestone	NOUN
fueconorg-12876	148	30	in	in	ADP
fueconorg-12876	148	31	global	global	ADJ
fueconorg-12876	148	32	climate	climate	NOUN
fueconorg-12876	148	33	protection	protection	NOUN
fueconorg-12876	148	34	.	.	PUNCT
fueconorg-12876	149	1	the	the	DET
fueconorg-12876	149	2	paris	paris	PROPN
fueconorg-12876	149	3	climate	climate	PROPN
fueconorg-12876	149	4	protection	protection	NOUN
fueconorg-12876	149	5	agreement	agreement	NOUN
fueconorg-12876	149	6	pursues	pursue	VERB
fueconorg-12876	149	7	three	three	NUM
fueconorg-12876	149	8	goals	goal	NOUN
fueconorg-12876	149	9	(	(	PUNCT
fueconorg-12876	149	10	bmwk	bmwk	PROPN
fueconorg-12876	149	11	,	,	PUNCT
fueconorg-12876	149	12	2024	2024	NUM
fueconorg-12876	149	13	):	):	PUNCT
fueconorg-12876	149	14	▪	▪	NOUN
fueconorg-12876	149	15	limiting	limit	VERB
fueconorg-12876	149	16	global	global	ADJ
fueconorg-12876	149	17	warming	warming	NOUN
fueconorg-12876	149	18	to	to	PART
fueconorg-12876	149	19	well	well	ADV
fueconorg-12876	149	20	below	below	ADP
fueconorg-12876	149	21	two	two	NUM
fueconorg-12876	149	22	degrees	degree	NOUN
fueconorg-12876	149	23	celsius	celsius	NOUN
fueconorg-12876	149	24	compared	compare	VERB
fueconorg-12876	149	25	to	to	ADP
fueconorg-12876	149	26	preindustrial	preindustrial	ADJ
fueconorg-12876	149	27	levels	level	NOUN
fueconorg-12876	149	28	,	,	PUNCT
fueconorg-12876	149	29	if	if	SCONJ
fueconorg-12876	149	30	possible	possible	ADJ
fueconorg-12876	149	31	,	,	PUNCT
fueconorg-12876	149	32	even	even	ADV
fueconorg-12876	149	33	to	to	ADP
fueconorg-12876	149	34	1.5	1.5	NUM
fueconorg-12876	149	35	degrees	degree	NOUN
fueconorg-12876	149	36	celsius	celsius	NOUN
fueconorg-12876	149	37	,	,	PUNCT
fueconorg-12876	149	38	▪	▪	NOUN
fueconorg-12876	149	39	strengthening	strengthen	VERB
fueconorg-12876	149	40	the	the	DET
fueconorg-12876	149	41	ability	ability	NOUN
fueconorg-12876	149	42	to	to	PART
fueconorg-12876	149	43	adapt	adapt	VERB
fueconorg-12876	149	44	to	to	ADP
fueconorg-12876	149	45	climate	climate	NOUN
fueconorg-12876	149	46	change	change	NOUN
fueconorg-12876	149	47	as	as	ADP
fueconorg-12876	149	48	an	an	DET
fueconorg-12876	149	49	equally	equally	ADV
fueconorg-12876	149	50	important	important	ADJ
fueconorg-12876	149	51	goal	goal	NOUN
fueconorg-12876	149	52	alongside	alongside	ADP
fueconorg-12876	149	53	reducing	reduce	VERB
fueconorg-12876	149	54	greenhouse	greenhouse	NOUN
fueconorg-12876	149	55	gas	gas	NOUN
fueconorg-12876	149	56	emissions	emission	NOUN
fueconorg-12876	149	57	,	,	PUNCT
fueconorg-12876	149	58	▪	▪	ADJ
fueconorg-12876	149	59	harmonization	harmonization	NOUN
fueconorg-12876	149	60	of	of	ADP
fueconorg-12876	149	61	financial	financial	ADJ
fueconorg-12876	149	62	flows	flow	NOUN
fueconorg-12876	149	63	with	with	ADP
fueconorg-12876	149	64	climate	climate	NOUN
fueconorg-12876	149	65	targets	target	NOUN
fueconorg-12876	149	66	.	.	PUNCT
fueconorg-12876	150	1	in	in	ADP
fueconorg-12876	150	2	response	response	NOUN
fueconorg-12876	150	3	to	to	ADP
fueconorg-12876	150	4	this	this	DET
fueconorg-12876	150	5	conference	conference	NOUN
fueconorg-12876	150	6	and	and	CCONJ
fueconorg-12876	150	7	the	the	DET
fueconorg-12876	150	8	2030	2030	NUM
fueconorg-12876	150	9	agenda	agenda	NOUN
fueconorg-12876	150	10	,	,	PUNCT
fueconorg-12876	150	11	on	on	ADP
fueconorg-12876	150	12	march	march	PROPN
fueconorg-12876	150	13	8	8	NUM
fueconorg-12876	150	14	,	,	PUNCT
fueconorg-12876	150	15	2018	2018	NUM
fueconorg-12876	150	16	,	,	PUNCT
fueconorg-12876	150	17	the	the	DET
fueconorg-12876	150	18	european	european	PROPN
fueconorg-12876	150	19	commission	commission	PROPN
fueconorg-12876	150	20	published	publish	VERB
fueconorg-12876	150	21	the	the	DET
fueconorg-12876	150	22	"	"	PUNCT
fueconorg-12876	150	23	action	action	NOUN
fueconorg-12876	150	24	plan	plan	NOUN
fueconorg-12876	150	25	:	:	PUNCT
fueconorg-12876	150	26	financing	finance	VERB
fueconorg-12876	150	27	sustainable	sustainable	ADJ
fueconorg-12876	150	28	growth	growth	NOUN
fueconorg-12876	150	29	"	"	PUNCT
fueconorg-12876	150	30	(	(	PUNCT
fueconorg-12876	150	31	european	european	PROPN
fueconorg-12876	150	32	commission	commission	PROPN
fueconorg-12876	150	33	,	,	PUNCT
fueconorg-12876	150	34	2018a	2018a	NUM
fueconorg-12876	150	35	)	)	PUNCT
fueconorg-12876	150	36	.	.	PUNCT
fueconorg-12876	151	1	this	this	PRON
fueconorg-12876	151	2	aims	aim	VERB
fueconorg-12876	151	3	to	to	PART
fueconorg-12876	151	4	transform	transform	VERB
fueconorg-12876	151	5	the	the	DET
fueconorg-12876	151	6	financial	financial	ADJ
fueconorg-12876	151	7	system	system	NOUN
fueconorg-12876	151	8	into	into	ADP
fueconorg-12876	151	9	a	a	DET
fueconorg-12876	151	10	sustainable	sustainable	ADJ
fueconorg-12876	151	11	one	one	NUM
fueconorg-12876	151	12	by	by	ADP
fueconorg-12876	151	13	,	,	PUNCT
fueconorg-12876	151	14	among	among	ADP
fueconorg-12876	151	15	other	other	ADJ
fueconorg-12876	151	16	things	thing	NOUN
fueconorg-12876	151	17	,	,	PUNCT
fueconorg-12876	151	18	redirecting	redirect	VERB
fueconorg-12876	151	19	funds	fund	NOUN
fueconorg-12876	151	20	into	into	ADP
fueconorg-12876	151	21	more	more	ADV
fueconorg-12876	151	22	sustainable	sustainable	ADJ
fueconorg-12876	151	23	investments	investment	NOUN
fueconorg-12876	151	24	and	and	CCONJ
fueconorg-12876	151	25	increasing	increase	VERB
fueconorg-12876	151	26	the	the	DET
fueconorg-12876	151	27	transparency	transparency	NOUN
fueconorg-12876	151	28	of	of	ADP
fueconorg-12876	151	29	the	the	DET
fueconorg-12876	151	30	european	european	ADJ
fueconorg-12876	151	31	economy	economy	NOUN
fueconorg-12876	151	32	.	.	PUNCT
fueconorg-12876	152	1	as	as	ADP
fueconorg-12876	152	2	a	a	DET
fueconorg-12876	152	3	result	result	NOUN
fueconorg-12876	152	4	of	of	ADP
fueconorg-12876	152	5	the	the	DET
fueconorg-12876	152	6	action	action	NOUN
fueconorg-12876	152	7	plan	plan	NOUN
fueconorg-12876	152	8	,	,	PUNCT
fueconorg-12876	152	9	the	the	DET
fueconorg-12876	152	10	so	so	ADV
fueconorg-12876	152	11	-	-	PUNCT
fueconorg-12876	152	12	called	call	VERB
fueconorg-12876	152	13	disclosure	disclosure	NOUN
fueconorg-12876	152	14	regulation	regulation	NOUN
fueconorg-12876	152	15	(	(	PUNCT
fueconorg-12876	152	16	regulation	regulation	NOUN
fueconorg-12876	152	17	(	(	PUNCT
fueconorg-12876	152	18	eu	eu	NOUN
fueconorg-12876	152	19	)	)	PUNCT
fueconorg-12876	152	20	2019/2088	2019/2088	NUM
fueconorg-12876	152	21	)	)	PUNCT
fueconorg-12876	152	22	was	be	AUX
fueconorg-12876	152	23	adopted	adopt	VERB
fueconorg-12876	152	24	on	on	ADP
fueconorg-12876	152	25	november	november	PROPN
fueconorg-12876	152	26	27	27	NUM
fueconorg-12876	152	27	,	,	PUNCT
fueconorg-12876	152	28	2019	2019	NUM
fueconorg-12876	152	29	,	,	PUNCT
fueconorg-12876	152	30	to	to	PART
fueconorg-12876	152	31	channel	channel	VERB
fueconorg-12876	152	32	capital	capital	NOUN
fueconorg-12876	152	33	flows	flow	NOUN
fueconorg-12876	152	34	into	into	ADP
fueconorg-12876	152	35	sustainable	sustainable	ADJ
fueconorg-12876	152	36	investments	investment	NOUN
fueconorg-12876	152	37	and	and	CCONJ
fueconorg-12876	152	38	economic	economic	ADJ
fueconorg-12876	152	39	activities	activity	NOUN
fueconorg-12876	152	40	.	.	PUNCT
fueconorg-12876	153	1	the	the	DET
fueconorg-12876	153	2	regulation	regulation	NOUN
fueconorg-12876	153	3	is	be	AUX
fueconorg-12876	153	4	intended	intend	VERB
fueconorg-12876	153	5	to	to	PART
fueconorg-12876	153	6	give	give	VERB
fueconorg-12876	153	7	investors	investor	NOUN
fueconorg-12876	153	8	more	more	ADJ
fueconorg-12876	153	9	transparency	transparency	NOUN
fueconorg-12876	153	10	in	in	ADP
fueconorg-12876	153	11	financial	financial	ADJ
fueconorg-12876	153	12	products	product	NOUN
fueconorg-12876	153	13	regarding	regard	VERB
fueconorg-12876	153	14	the	the	DET
fueconorg-12876	153	15	consideration	consideration	NOUN
fueconorg-12876	153	16	of	of	ADP
fueconorg-12876	153	17	sustainability	sustainability	NOUN
fueconorg-12876	153	18	risks	risk	NOUN
fueconorg-12876	153	19	and	and	CCONJ
fueconorg-12876	153	20	negative	negative	ADJ
fueconorg-12876	153	21	sustainability	sustainability	NOUN
fueconorg-12876	153	22	impacts	impact	NOUN
fueconorg-12876	153	23	(	(	PUNCT
fueconorg-12876	153	24	eu	eu	NOUN
fueconorg-12876	153	25	-	-	PROPN
fueconorg-12876	153	26	vo	vo	NOUN
fueconorg-12876	153	27	,	,	PUNCT
fueconorg-12876	153	28	2019a	2019a	NUM
fueconorg-12876	153	29	)	)	PUNCT
fueconorg-12876	153	30	.	.	PUNCT
fueconorg-12876	154	1	one	one	NUM
fueconorg-12876	154	2	step	step	NOUN
fueconorg-12876	154	3	resulting	result	VERB
fueconorg-12876	154	4	from	from	ADP
fueconorg-12876	154	5	this	this	PRON
fueconorg-12876	154	6	was	be	AUX
fueconorg-12876	154	7	regulation	regulation	NOUN
fueconorg-12876	154	8	(	(	PUNCT
fueconorg-12876	154	9	eu	eu	NOUN
fueconorg-12876	154	10	)	)	PUNCT
fueconorg-12876	154	11	2020/852	2020/852	NOUN
fueconorg-12876	154	12	,	,	PUNCT
fueconorg-12876	154	13	also	also	ADV
fueconorg-12876	154	14	known	know	VERB
fueconorg-12876	154	15	as	as	ADP
fueconorg-12876	154	16	the	the	DET
fueconorg-12876	154	17	taxonomy	taxonomy	NOUN
fueconorg-12876	154	18	regulation	regulation	NOUN
fueconorg-12876	154	19	,	,	PUNCT
fueconorg-12876	154	20	which	which	PRON
fueconorg-12876	154	21	was	be	AUX
fueconorg-12876	154	22	adopted	adopt	VERB
fueconorg-12876	154	23	on	on	ADP
fueconorg-12876	154	24	june	june	PROPN
fueconorg-12876	154	25	18	18	NUM
fueconorg-12876	154	26	,	,	PUNCT
fueconorg-12876	154	27	2020	2020	NUM
fueconorg-12876	154	28	.	.	PUNCT
fueconorg-12876	155	1	it	it	PRON
fueconorg-12876	155	2	establishes	establish	VERB
fueconorg-12876	155	3	a	a	DET
fueconorg-12876	155	4	classification	classification	NOUN
fueconorg-12876	155	5	scheme	scheme	NOUN
fueconorg-12876	155	6	to	to	PART
fueconorg-12876	155	7	clarify	clarify	VERB
fueconorg-12876	155	8	what	what	DET
fueconorg-12876	155	9	type	type	NOUN
fueconorg-12876	155	10	of	of	ADP
fueconorg-12876	155	11	business	business	NOUN
fueconorg-12876	155	12	activity	activity	NOUN
fueconorg-12876	155	13	can	can	AUX
fueconorg-12876	155	14	be	be	AUX
fueconorg-12876	155	15	declared	declare	VERB
fueconorg-12876	155	16	as	as	ADP
fueconorg-12876	155	17	green	green	ADJ
fueconorg-12876	155	18	or	or	CCONJ
fueconorg-12876	155	19	sustainable	sustainable	ADJ
fueconorg-12876	155	20	(	(	PUNCT
fueconorg-12876	155	21	eu	eu	NOUN
fueconorg-12876	155	22	-	-	PROPN
fueconorg-12876	155	23	vo	vo	NOUN
fueconorg-12876	155	24	,	,	PUNCT
fueconorg-12876	155	25	2020	2020	NUM
fueconorg-12876	155	26	)	)	PUNCT
fueconorg-12876	155	27	.	.	PUNCT
fueconorg-12876	156	1	another	another	DET
fueconorg-12876	156	2	measure	measure	NOUN
fueconorg-12876	156	3	based	base	VERB
fueconorg-12876	156	4	on	on	ADP
fueconorg-12876	156	5	the	the	DET
fueconorg-12876	156	6	action	action	NOUN
fueconorg-12876	156	7	plan	plan	NOUN
fueconorg-12876	156	8	is	be	AUX
fueconorg-12876	156	9	the	the	DET
fueconorg-12876	156	10	development	development	NOUN
fueconorg-12876	156	11	of	of	ADP
fueconorg-12876	156	12	sustainability	sustainability	NOUN
fueconorg-12876	156	13	benchmarks	benchmark	NOUN
fueconorg-12876	156	14	as	as	ADP
fueconorg-12876	156	15	part	part	NOUN
fueconorg-12876	156	16	of	of	ADP
fueconorg-12876	156	17	regulation	regulation	NOUN
fueconorg-12876	156	18	(	(	PUNCT
fueconorg-12876	156	19	eu	eu	NOUN
fueconorg-12876	156	20	)	)	PUNCT
fueconorg-12876	156	21	2019/2089	2019/2089	NUM
fueconorg-12876	156	22	of	of	ADP
fueconorg-12876	156	23	november	november	PROPN
fueconorg-12876	156	24	27	27	NUM
fueconorg-12876	156	25	,	,	PUNCT
fueconorg-12876	156	26	2019	2019	NUM
fueconorg-12876	156	27	(	(	PUNCT
fueconorg-12876	156	28	eu	eu	NOUN
fueconorg-12876	156	29	-	-	PROPN
fueconorg-12876	156	30	vo	vo	NOUN
fueconorg-12876	156	31	,	,	PUNCT
fueconorg-12876	156	32	2019b	2019b	NUM
fueconorg-12876	156	33	)	)	PUNCT
fueconorg-12876	156	34	.	.	PUNCT
fueconorg-12876	157	1	this	this	PRON
fueconorg-12876	157	2	involves	involve	VERB
fueconorg-12876	157	3	the	the	DET
fueconorg-12876	157	4	introduction	introduction	NOUN
fueconorg-12876	157	5	of	of	ADP
fueconorg-12876	157	6	eu	eu	PROPN
fueconorg-12876	157	7	benchmarks	benchmark	NOUN
fueconorg-12876	157	8	linked	link	VERB
fueconorg-12876	157	9	to	to	ADP
fueconorg-12876	157	10	co2	co2	NOUN
fueconorg-12876	157	11	emissions	emission	NOUN
fueconorg-12876	157	12	that	that	PRON
fueconorg-12876	157	13	focus	focus	VERB
fueconorg-12876	157	14	on	on	ADP
fueconorg-12876	157	15	climate	climate	NOUN
fueconorg-12876	157	16	change	change	NOUN
fueconorg-12876	157	17	and	and	CCONJ
fueconorg-12876	157	18	are	be	AUX
fueconorg-12876	157	19	based	base	VERB
fueconorg-12876	157	20	on	on	ADP
fueconorg-12876	157	21	the	the	DET
fueconorg-12876	157	22	paris	paris	PROPN
fueconorg-12876	157	23	agreement	agreement	NOUN
fueconorg-12876	157	24	to	to	PART
fueconorg-12876	157	25	increase	increase	VERB
fueconorg-12876	157	26	transparency	transparency	NOUN
fueconorg-12876	157	27	on	on	ADP
fueconorg-12876	157	28	the	the	DET
fueconorg-12876	157	29	sustainability	sustainability	NOUN
fueconorg-12876	157	30	of	of	ADP
fueconorg-12876	157	31	investment	investment	NOUN
fueconorg-12876	157	32	portfolios	portfolio	NOUN
fueconorg-12876	157	33	and	and	CCONJ
fueconorg-12876	157	34	prevent	prevent	VERB
fueconorg-12876	157	35	greenwashing	greenwashing	NOUN
fueconorg-12876	157	36	(	(	PUNCT
fueconorg-12876	157	37	eu	eu	PROPN
fueconorg-12876	157	38	-	-	PROPN
fueconorg-12876	157	39	vo	vo	NOUN
fueconorg-12876	157	40	,	,	PUNCT
fueconorg-12876	157	41	2019b	2019b	NUM
fueconorg-12876	157	42	)	)	PUNCT
fueconorg-12876	157	43	.	.	PUNCT
fueconorg-12876	158	1	the	the	DET
fueconorg-12876	158	2	commission	commission	NOUN
fueconorg-12876	158	3	has	have	AUX
fueconorg-12876	158	4	set	set	VERB
fueconorg-12876	158	5	itself	itself	PRON
fueconorg-12876	158	6	an	an	DET
fueconorg-12876	158	7	ambitious	ambitious	ADJ
fueconorg-12876	158	8	target	target	NOUN
fueconorg-12876	158	9	with	with	ADP
fueconorg-12876	158	10	the	the	DET
fueconorg-12876	158	11	european	european	PROPN
fueconorg-12876	158	12	green	green	PROPN
fueconorg-12876	158	13	deal	deal	NOUN
fueconorg-12876	158	14	published	publish	VERB
fueconorg-12876	158	15	on	on	ADP
fueconorg-12876	158	16	december	december	PROPN
fueconorg-12876	158	17	11	11	NUM
fueconorg-12876	158	18	,	,	PUNCT
fueconorg-12876	158	19	2019	2019	NUM
fueconorg-12876	158	20	,	,	PUNCT
fueconorg-12876	158	21	as	as	SCONJ
fueconorg-12876	158	22	the	the	DET
fueconorg-12876	158	23	amount	amount	NOUN
fueconorg-12876	158	24	of	of	ADP
fueconorg-12876	158	25	net	net	ADJ
fueconorg-12876	158	26	greenhouse	greenhouse	NOUN
fueconorg-12876	158	27	gas	gas	NOUN
fueconorg-12876	158	28	emissions	emission	NOUN
fueconorg-12876	158	29	in	in	ADP
fueconorg-12876	158	30	the	the	DET
fueconorg-12876	158	31	eu	eu	PROPN
fueconorg-12876	158	32	is	be	AUX
fueconorg-12876	158	33	to	to	PART
fueconorg-12876	158	34	be	be	AUX
fueconorg-12876	158	35	set	set	VERB
fueconorg-12876	158	36	at	at	ADP
fueconorg-12876	158	37	zero	zero	NUM
fueconorg-12876	158	38	by	by	ADP
fueconorg-12876	158	39	2050	2050	NUM
fueconorg-12876	158	40	and	and	CCONJ
fueconorg-12876	158	41	europe	europe	PROPN
fueconorg-12876	158	42	's	's	PART
fueconorg-12876	158	43	economy	economy	NOUN
fueconorg-12876	158	44	and	and	CCONJ
fueconorg-12876	158	45	society	society	NOUN
fueconorg-12876	158	46	is	be	AUX
fueconorg-12876	158	47	to	to	PART
fueconorg-12876	158	48	be	be	AUX
fueconorg-12876	158	49	transformed	transform	VERB
fueconorg-12876	158	50	for	for	ADP
fueconorg-12876	158	51	inclusive	inclusive	ADJ
fueconorg-12876	158	52	and	and	CCONJ
fueconorg-12876	158	53	sustainable	sustainable	ADJ
fueconorg-12876	158	54	growth	growth	NOUN
fueconorg-12876	158	55	(	(	PUNCT
fueconorg-12876	158	56	european	european	PROPN
fueconorg-12876	158	57	commission	commission	PROPN
fueconorg-12876	158	58	,	,	PUNCT
fueconorg-12876	158	59	2019	2019	NUM
fueconorg-12876	158	60	)	)	PUNCT
fueconorg-12876	158	61	.	.	PUNCT
fueconorg-12876	159	1	this	this	DET
fueconorg-12876	159	2	transition	transition	NOUN
fueconorg-12876	159	3	must	must	AUX
fueconorg-12876	159	4	be	be	AUX
fueconorg-12876	159	5	financed	finance	VERB
fueconorg-12876	159	6	,	,	PUNCT
fueconorg-12876	159	7	so	so	SCONJ
fueconorg-12876	159	8	one	one	NUM
fueconorg-12876	159	9	of	of	ADP
fueconorg-12876	159	10	the	the	DET
fueconorg-12876	159	11	objectives	objective	NOUN
fueconorg-12876	159	12	pursued	pursue	VERB
fueconorg-12876	159	13	is	be	AUX
fueconorg-12876	159	14	to	to	PART
fueconorg-12876	159	15	encourage	encourage	VERB
fueconorg-12876	159	16	investment	investment	NOUN
fueconorg-12876	159	17	in	in	ADP
fueconorg-12876	159	18	measures	measure	NOUN
fueconorg-12876	159	19	to	to	PART
fueconorg-12876	159	20	combat	combat	NOUN
fueconorg-12876	159	21	climate	climate	NOUN
fueconorg-12876	159	22	change	change	NOUN
fueconorg-12876	159	23	and	and	CCONJ
fueconorg-12876	159	24	protect	protect	VERB
fueconorg-12876	159	25	the	the	DET
fueconorg-12876	159	26	environment	environment	NOUN
fueconorg-12876	159	27	,	,	PUNCT
fueconorg-12876	159	28	which	which	PRON
fueconorg-12876	159	29	requires	require	VERB
fueconorg-12876	159	30	a	a	DET
fueconorg-12876	159	31	high	high	ADJ
fueconorg-12876	159	32	level	level	NOUN
fueconorg-12876	159	33	of	of	ADP
fueconorg-12876	159	34	transparency	transparency	NOUN
fueconorg-12876	159	35	about	about	ADP
fueconorg-12876	159	36	the	the	DET
fueconorg-12876	159	37	sustainability	sustainability	NOUN
fueconorg-12876	159	38	impact	impact	NOUN
fueconorg-12876	159	39	of	of	ADP
fueconorg-12876	159	40	an	an	DET
fueconorg-12876	159	41	investment	investment	NOUN
fueconorg-12876	159	42	.	.	PUNCT
fueconorg-12876	160	1	the	the	DET
fueconorg-12876	160	2	importance	importance	NOUN
fueconorg-12876	160	3	of	of	ADP
fueconorg-12876	160	4	the	the	DET
fueconorg-12876	160	5	taxonomy	taxonomy	NOUN
fueconorg-12876	160	6	regulation	regulation	NOUN
fueconorg-12876	160	7	becomes	become	VERB
fueconorg-12876	160	8	clear	clear	ADJ
fueconorg-12876	160	9	in	in	ADP
fueconorg-12876	160	10	this	this	DET
fueconorg-12876	160	11	context	context	NOUN
fueconorg-12876	160	12	.	.	PUNCT
fueconorg-12876	161	1	in	in	ADP
fueconorg-12876	161	2	parallel	parallel	NOUN
fueconorg-12876	161	3	to	to	ADP
fueconorg-12876	161	4	the	the	DET
fueconorg-12876	161	5	developments	development	NOUN
fueconorg-12876	161	6	described	describe	VERB
fueconorg-12876	161	7	above	above	ADV
fueconorg-12876	161	8	,	,	PUNCT
fueconorg-12876	161	9	the	the	DET
fueconorg-12876	161	10	commission	commission	NOUN
fueconorg-12876	161	11	has	have	AUX
fueconorg-12876	161	12	undertaken	undertake	VERB
fueconorg-12876	161	13	a	a	DET
fueconorg-12876	161	14	comprehensive	comprehensive	ADJ
fueconorg-12876	161	15	analysis	analysis	NOUN
fueconorg-12876	161	16	of	of	ADP
fueconorg-12876	161	17	the	the	DET
fueconorg-12876	161	18	existing	exist	VERB
fueconorg-12876	161	19	regulation	regulation	NOUN
fueconorg-12876	161	20	of	of	ADP
fueconorg-12876	161	21	european	european	ADJ
fueconorg-12876	161	22	sustainability	sustainability	NOUN
fueconorg-12876	161	23	reporting	reporting	NOUN
fueconorg-12876	161	24	and	and	CCONJ
fueconorg-12876	161	25	announced	announce	VERB
fueconorg-12876	161	26	a	a	DET
fueconorg-12876	161	27	suitability	suitability	NOUN
fueconorg-12876	161	28	test	test	NOUN
fueconorg-12876	161	29	and	and	CCONJ
fueconorg-12876	161	30	revision	revision	NOUN
fueconorg-12876	161	31	of	of	ADP
fueconorg-12876	161	32	the	the	DET
fueconorg-12876	161	33	nfrd	nfrd	NOUN
fueconorg-12876	161	34	.	.	PUNCT
fueconorg-12876	162	1	mandatory	mandatory	ADJ
fueconorg-12876	162	2	sustainability	sustainability	NOUN
fueconorg-12876	162	3	reporting	reporting	NOUN
fueconorg-12876	162	4	–	–	PUNCT
fueconorg-12876	162	5	evolution	evolution	NOUN
fueconorg-12876	162	6	of	of	ADP
fueconorg-12876	162	7	regulation	regulation	NOUN
fueconorg-12876	162	8	in	in	ADP
fueconorg-12876	162	9	the	the	DET
fueconorg-12876	162	10	european	european	PROPN
fueconorg-12876	162	11	union	union	PROPN
fueconorg-12876	162	12	251	251	NUM
fueconorg-12876	162	13	3.2.3	3.2.3	NUM
fueconorg-12876	162	14	.	.	PUNCT
fueconorg-12876	163	1	corporate	corporate	ADJ
fueconorg-12876	163	2	sustainability	sustainability	NOUN
fueconorg-12876	163	3	reporting	report	VERB
fueconorg-12876	163	4	directive	directive	NOUN
fueconorg-12876	163	5	the	the	DET
fueconorg-12876	163	6	nfrd	nfrd	NOUN
fueconorg-12876	163	7	was	be	AUX
fueconorg-12876	163	8	already	already	ADV
fueconorg-12876	163	9	reviewed	review	VERB
fueconorg-12876	163	10	in	in	ADP
fueconorg-12876	163	11	2018	2018	NUM
fueconorg-12876	163	12	as	as	ADP
fueconorg-12876	163	13	part	part	NOUN
fueconorg-12876	163	14	of	of	ADP
fueconorg-12876	163	15	the	the	DET
fueconorg-12876	163	16	fit	fit	ADJ
fueconorg-12876	163	17	-	-	PUNCT
fueconorg-12876	163	18	ness	ness	ADJ
fueconorg-12876	163	19	check	check	NOUN
fueconorg-12876	163	20	on	on	ADP
fueconorg-12876	163	21	the	the	DET
fueconorg-12876	163	22	eu	eu	PROPN
fueconorg-12876	163	23	framework	framework	NOUN
fueconorg-12876	163	24	for	for	ADP
fueconorg-12876	163	25	public	public	ADJ
fueconorg-12876	163	26	reporting	reporting	NOUN
fueconorg-12876	163	27	by	by	ADP
fueconorg-12876	163	28	companies	company	NOUN
fueconorg-12876	163	29	(	(	PUNCT
fueconorg-12876	163	30	european	european	PROPN
fueconorg-12876	163	31	commission	commission	PROPN
fueconorg-12876	163	32	,	,	PUNCT
fueconorg-12876	163	33	2018b	2018b	NUM
fueconorg-12876	163	34	)	)	PUNCT
fueconorg-12876	163	35	.	.	PUNCT
fueconorg-12876	164	1	the	the	DET
fueconorg-12876	164	2	result	result	NOUN
fueconorg-12876	164	3	of	of	ADP
fueconorg-12876	164	4	the	the	DET
fueconorg-12876	164	5	comments	comment	NOUN
fueconorg-12876	164	6	received	receive	VERB
fueconorg-12876	164	7	was	be	AUX
fueconorg-12876	164	8	that	that	SCONJ
fueconorg-12876	164	9	the	the	DET
fueconorg-12876	164	10	information	information	NOUN
fueconorg-12876	164	11	published	publish	VERB
fueconorg-12876	164	12	based	base	VERB
fueconorg-12876	164	13	on	on	ADP
fueconorg-12876	164	14	the	the	DET
fueconorg-12876	164	15	nfrd	nfrd	NOUN
fueconorg-12876	164	16	did	do	AUX
fueconorg-12876	164	17	not	not	PART
fueconorg-12876	164	18	meet	meet	VERB
fueconorg-12876	164	19	the	the	DET
fueconorg-12876	164	20	information	information	NOUN
fueconorg-12876	164	21	needs	need	NOUN
fueconorg-12876	164	22	of	of	ADP
fueconorg-12876	164	23	stakeholders	stakeholder	NOUN
fueconorg-12876	164	24	,	,	PUNCT
fueconorg-12876	164	25	was	be	AUX
fueconorg-12876	164	26	insufficiently	insufficiently	ADV
fueconorg-12876	164	27	comparable	comparable	ADJ
fueconorg-12876	164	28	due	due	ADP
fueconorg-12876	164	29	to	to	ADP
fueconorg-12876	164	30	a	a	DET
fueconorg-12876	164	31	lack	lack	NOUN
fueconorg-12876	164	32	of	of	ADP
fueconorg-12876	164	33	reporting	reporting	NOUN
fueconorg-12876	164	34	standards	standard	NOUN
fueconorg-12876	164	35	and	and	CCONJ
fueconorg-12876	164	36	the	the	DET
fueconorg-12876	164	37	impacts	impact	NOUN
fueconorg-12876	164	38	of	of	ADP
fueconorg-12876	164	39	the	the	DET
fueconorg-12876	164	40	company	company	NOUN
fueconorg-12876	164	41	's	's	PART
fueconorg-12876	164	42	activities	activity	NOUN
fueconorg-12876	164	43	were	be	AUX
fueconorg-12876	164	44	inadequately	inadequately	ADV
fueconorg-12876	164	45	reported	report	VERB
fueconorg-12876	164	46	due	due	ADP
fueconorg-12876	164	47	to	to	ADP
fueconorg-12876	164	48	the	the	DET
fueconorg-12876	164	49	imprecise	imprecise	ADJ
fueconorg-12876	164	50	definition	definition	NOUN
fueconorg-12876	164	51	of	of	ADP
fueconorg-12876	164	52	materiality	materiality	NOUN
fueconorg-12876	164	53	(	(	PUNCT
fueconorg-12876	164	54	european	european	PROPN
fueconorg-12876	164	55	commission	commission	PROPN
fueconorg-12876	164	56	,	,	PUNCT
fueconorg-12876	164	57	2018b	2018b	NUM
fueconorg-12876	164	58	;	;	PUNCT
fueconorg-12876	164	59	coenenberg	coenenberg	NOUN
fueconorg-12876	164	60	et	et	PROPN
fueconorg-12876	164	61	al	al	PROPN
fueconorg-12876	164	62	.	.	PROPN
fueconorg-12876	164	63	,	,	PUNCT
fueconorg-12876	164	64	2024	2024	NUM
fueconorg-12876	164	65	)	)	PUNCT
fueconorg-12876	164	66	.	.	PUNCT
fueconorg-12876	165	1	following	follow	VERB
fueconorg-12876	165	2	a	a	DET
fueconorg-12876	165	3	public	public	ADJ
fueconorg-12876	165	4	consultation	consultation	NOUN
fueconorg-12876	165	5	in	in	ADP
fueconorg-12876	165	6	2020	2020	NUM
fueconorg-12876	165	7	and	and	CCONJ
fueconorg-12876	165	8	a	a	DET
fueconorg-12876	165	9	draft	draft	NOUN
fueconorg-12876	165	10	publication	publication	NOUN
fueconorg-12876	165	11	in	in	ADP
fueconorg-12876	165	12	2021	2021	NUM
fueconorg-12876	165	13	,	,	PUNCT
fueconorg-12876	165	14	followed	follow	VERB
fueconorg-12876	165	15	by	by	ADP
fueconorg-12876	165	16	extensive	extensive	ADJ
fueconorg-12876	165	17	political	political	ADJ
fueconorg-12876	165	18	discussions	discussion	NOUN
fueconorg-12876	165	19	and	and	CCONJ
fueconorg-12876	165	20	negotiations	negotiation	NOUN
fueconorg-12876	165	21	,	,	PUNCT
fueconorg-12876	165	22	the	the	DET
fueconorg-12876	165	23	corporate	corporate	ADJ
fueconorg-12876	165	24	sustainability	sustainability	NOUN
fueconorg-12876	165	25	reporting	report	VERB
fueconorg-12876	165	26	directive	directive	NOUN
fueconorg-12876	165	27	(	(	PUNCT
fueconorg-12876	165	28	csrd	csrd	NOUN
fueconorg-12876	165	29	)	)	PUNCT
fueconorg-12876	165	30	was	be	AUX
fueconorg-12876	165	31	adopted	adopt	VERB
fueconorg-12876	165	32	on	on	ADP
fueconorg-12876	165	33	november	november	PROPN
fueconorg-12876	165	34	10	10	NUM
fueconorg-12876	165	35	,	,	PUNCT
fueconorg-12876	165	36	2022	2022	NUM
fueconorg-12876	165	37	(	(	PUNCT
fueconorg-12876	165	38	directive	directive	NOUN
fueconorg-12876	165	39	(	(	PUNCT
fueconorg-12876	165	40	eu	eu	NOUN
fueconorg-12876	165	41	)	)	PUNCT
fueconorg-12876	165	42	2022/2464	2022/2464	NUM
fueconorg-12876	165	43	)	)	PUNCT
fueconorg-12876	165	44	and	and	CCONJ
fueconorg-12876	165	45	,	,	PUNCT
fueconorg-12876	165	46	like	like	ADP
fueconorg-12876	165	47	the	the	DET
fueconorg-12876	165	48	nfrd	nfrd	NOUN
fueconorg-12876	165	49	,	,	PUNCT
fueconorg-12876	165	50	amends	amend	VERB
fueconorg-12876	165	51	the	the	DET
fueconorg-12876	165	52	accounting	accounting	NOUN
fueconorg-12876	165	53	directive	directive	NOUN
fueconorg-12876	165	54	2013/34	2013/34	NUM
fueconorg-12876	165	55	/	/	SYM
fueconorg-12876	165	56	eu	eu	PROPN
fueconorg-12876	165	57	.	.	PUNCT
fueconorg-12876	166	1	the	the	DET
fueconorg-12876	166	2	csrd	csrd	NOUN
fueconorg-12876	166	3	must	must	AUX
fueconorg-12876	166	4	be	be	AUX
fueconorg-12876	166	5	implemented	implement	VERB
fueconorg-12876	166	6	by	by	ADP
fueconorg-12876	166	7	the	the	DET
fueconorg-12876	166	8	member	member	NOUN
fueconorg-12876	166	9	states	state	NOUN
fueconorg-12876	166	10	by	by	ADP
fueconorg-12876	166	11	july	july	PROPN
fueconorg-12876	166	12	6	6	NUM
fueconorg-12876	166	13	,	,	PUNCT
fueconorg-12876	166	14	2024	2024	NUM
fueconorg-12876	166	15	(	(	PUNCT
fueconorg-12876	166	16	eu	eu	NOUN
fueconorg-12876	166	17	-	-	PROPN
fueconorg-12876	166	18	rl	rl	PROPN
fueconorg-12876	166	19	2022	2022	NUM
fueconorg-12876	166	20	)	)	PUNCT
fueconorg-12876	166	21	.	.	PUNCT
fueconorg-12876	167	1	compared	compare	VERB
fueconorg-12876	167	2	to	to	ADP
fueconorg-12876	167	3	the	the	DET
fueconorg-12876	167	4	nfrd	nfrd	NOUN
fueconorg-12876	167	5	,	,	PUNCT
fueconorg-12876	167	6	the	the	DET
fueconorg-12876	167	7	csrd	csrd	NOUN
fueconorg-12876	167	8	extends	extend	VERB
fueconorg-12876	167	9	the	the	DET
fueconorg-12876	167	10	group	group	NOUN
fueconorg-12876	167	11	of	of	ADP
fueconorg-12876	167	12	users	user	NOUN
fueconorg-12876	167	13	to	to	ADP
fueconorg-12876	167	14	around	around	ADP
fueconorg-12876	167	15	50,000	50,000	NUM
fueconorg-12876	167	16	companies	company	NOUN
fueconorg-12876	167	17	in	in	ADP
fueconorg-12876	167	18	the	the	DET
fueconorg-12876	167	19	eu	eu	PROPN
fueconorg-12876	167	20	(	(	PUNCT
fueconorg-12876	167	21	wirtschaftsprüferkammer	wirtschaftsprüferkammer	PROPN
fueconorg-12876	167	22	,	,	PUNCT
fueconorg-12876	167	23	2024	2024	NUM
fueconorg-12876	167	24	)	)	PUNCT
fueconorg-12876	167	25	.	.	PUNCT
fueconorg-12876	168	1	according	accord	VERB
fueconorg-12876	168	2	to	to	ADP
fueconorg-12876	168	3	the	the	DET
fueconorg-12876	168	4	new	new	ADJ
fueconorg-12876	168	5	version	version	NOUN
fueconorg-12876	168	6	of	of	ADP
fueconorg-12876	168	7	art	art	NOUN
fueconorg-12876	168	8	.	.	PUNCT
fueconorg-12876	168	9	19a	19a	NOUN
fueconorg-12876	168	10	of	of	ADP
fueconorg-12876	168	11	the	the	DET
fueconorg-12876	168	12	accounting	accounting	NOUN
fueconorg-12876	168	13	directive	directive	NOUN
fueconorg-12876	168	14	,	,	PUNCT
fueconorg-12876	168	15	users	user	NOUN
fueconorg-12876	168	16	are	be	AUX
fueconorg-12876	168	17	obliged	oblige	VERB
fueconorg-12876	168	18	to	to	PART
fueconorg-12876	168	19	make	make	VERB
fueconorg-12876	168	20	their	their	PRON
fueconorg-12876	168	21	sustainabilityrelated	sustainabilityrelate	VERB
fueconorg-12876	168	22	disclosures	disclosure	NOUN
fueconorg-12876	168	23	in	in	ADP
fueconorg-12876	168	24	the	the	DET
fueconorg-12876	168	25	management	management	NOUN
fueconorg-12876	168	26	report	report	NOUN
fueconorg-12876	168	27	;	;	PUNCT
fueconorg-12876	168	28	an	an	DET
fueconorg-12876	168	29	alternative	alternative	ADJ
fueconorg-12876	168	30	presentation	presentation	NOUN
fueconorg-12876	168	31	in	in	ADP
fueconorg-12876	168	32	a	a	DET
fueconorg-12876	168	33	separate	separate	ADJ
fueconorg-12876	168	34	report	report	NOUN
fueconorg-12876	168	35	is	be	AUX
fueconorg-12876	168	36	no	no	ADV
fueconorg-12876	168	37	longer	long	ADV
fueconorg-12876	168	38	permitted	permit	VERB
fueconorg-12876	168	39	(	(	PUNCT
fueconorg-12876	168	40	eu	eu	NOUN
fueconorg-12876	168	41	-	-	PUNCT
fueconorg-12876	168	42	rl	rl	PROPN
fueconorg-12876	168	43	,	,	PUNCT
fueconorg-12876	168	44	2022	2022	NUM
fueconorg-12876	168	45	)	)	PUNCT
fueconorg-12876	168	46	.	.	PUNCT
fueconorg-12876	169	1	this	this	PRON
fueconorg-12876	169	2	expands	expand	VERB
fueconorg-12876	169	3	traditional	traditional	ADJ
fueconorg-12876	169	4	financial	financial	ADJ
fueconorg-12876	169	5	reporting	reporting	NOUN
fueconorg-12876	169	6	to	to	PART
fueconorg-12876	169	7	include	include	VERB
fueconorg-12876	169	8	the	the	DET
fueconorg-12876	169	9	sustainability	sustainability	NOUN
fueconorg-12876	169	10	dimension	dimension	NOUN
fueconorg-12876	169	11	in	in	ADP
fueconorg-12876	169	12	the	the	DET
fueconorg-12876	169	13	management	management	NOUN
fueconorg-12876	169	14	report	report	NOUN
fueconorg-12876	169	15	,	,	PUNCT
fueconorg-12876	169	16	which	which	PRON
fueconorg-12876	169	17	is	be	AUX
fueconorg-12876	169	18	intended	intend	VERB
fueconorg-12876	169	19	to	to	PART
fueconorg-12876	169	20	steer	steer	VERB
fueconorg-12876	169	21	management	management	NOUN
fueconorg-12876	169	22	behavior	behavior	NOUN
fueconorg-12876	169	23	towards	towards	ADP
fueconorg-12876	169	24	a	a	DET
fueconorg-12876	169	25	sustainable	sustainable	ADJ
fueconorg-12876	169	26	corporate	corporate	ADJ
fueconorg-12876	169	27	strategy	strategy	NOUN
fueconorg-12876	169	28	and	and	CCONJ
fueconorg-12876	169	29	activities	activity	NOUN
fueconorg-12876	169	30	(	(	PUNCT
fueconorg-12876	169	31	coenenberg	coenenberg	NOUN
fueconorg-12876	169	32	et	et	PROPN
fueconorg-12876	169	33	al	al	PROPN
fueconorg-12876	169	34	.	.	PROPN
fueconorg-12876	169	35	,	,	PUNCT
fueconorg-12876	169	36	2024	2024	NUM
fueconorg-12876	169	37	)	)	PUNCT
fueconorg-12876	169	38	.	.	PUNCT
fueconorg-12876	170	1	the	the	DET
fueconorg-12876	170	2	csrd	csrd	NOUN
fueconorg-12876	170	3	pursues	pursue	VERB
fueconorg-12876	170	4	a	a	DET
fueconorg-12876	170	5	staggered	staggered	ADJ
fueconorg-12876	170	6	first	first	ADJ
fueconorg-12876	170	7	-	-	PUNCT
fueconorg-12876	170	8	time	time	NOUN
fueconorg-12876	170	9	application	application	NOUN
fueconorg-12876	170	10	,	,	PUNCT
fueconorg-12876	170	11	so	so	SCONJ
fueconorg-12876	170	12	that	that	SCONJ
fueconorg-12876	170	13	companies	company	NOUN
fueconorg-12876	170	14	that	that	PRON
fueconorg-12876	170	15	already	already	ADV
fueconorg-12876	170	16	fall	fall	VERB
fueconorg-12876	170	17	within	within	ADP
fueconorg-12876	170	18	the	the	DET
fueconorg-12876	170	19	scope	scope	NOUN
fueconorg-12876	170	20	of	of	ADP
fueconorg-12876	170	21	the	the	DET
fueconorg-12876	170	22	nfrd	nfrd	NOUN
fueconorg-12876	170	23	must	must	AUX
fueconorg-12876	170	24	first	first	ADV
fueconorg-12876	170	25	implement	implement	VERB
fueconorg-12876	170	26	the	the	DET
fueconorg-12876	170	27	csrd	csrd	NOUN
fueconorg-12876	170	28	for	for	ADP
fueconorg-12876	170	29	financial	financial	ADJ
fueconorg-12876	170	30	years	year	NOUN
fueconorg-12876	170	31	beginning	begin	VERB
fueconorg-12876	170	32	on	on	ADP
fueconorg-12876	170	33	or	or	CCONJ
fueconorg-12876	170	34	after	after	ADP
fueconorg-12876	170	35	january	january	PROPN
fueconorg-12876	170	36	1	1	NUM
fueconorg-12876	170	37	,	,	PUNCT
fueconorg-12876	170	38	2024	2024	NUM
fueconorg-12876	170	39	.	.	PUNCT
fueconorg-12876	171	1	according	accord	VERB
fueconorg-12876	171	2	to	to	ADP
fueconorg-12876	171	3	art	art	NOUN
fueconorg-12876	171	4	.	.	PUNCT
fueconorg-12876	172	1	5	5	NUM
fueconorg-12876	172	2	(	(	PUNCT
fueconorg-12876	172	3	2	2	NUM
fueconorg-12876	172	4	)	)	PUNCT
fueconorg-12876	172	5	(	(	PUNCT
fueconorg-12876	172	6	b	b	NOUN
fueconorg-12876	172	7	)	)	PUNCT
fueconorg-12876	172	8	of	of	ADP
fueconorg-12876	172	9	the	the	DET
fueconorg-12876	172	10	csrd	csrd	NOUN
fueconorg-12876	172	11	,	,	PUNCT
fueconorg-12876	172	12	all	all	DET
fueconorg-12876	172	13	large	large	ADJ
fueconorg-12876	172	14	limited	limited	ADJ
fueconorg-12876	172	15	liability	liability	NOUN
fueconorg-12876	172	16	companies	company	NOUN
fueconorg-12876	172	17	that	that	PRON
fueconorg-12876	172	18	are	be	AUX
fueconorg-12876	172	19	added	add	VERB
fueconorg-12876	172	20	must	must	AUX
fueconorg-12876	172	21	prepare	prepare	VERB
fueconorg-12876	172	22	their	their	PRON
fueconorg-12876	172	23	sustainability	sustainability	NOUN
fueconorg-12876	172	24	reporting	reporting	NOUN
fueconorg-12876	172	25	in	in	ADP
fueconorg-12876	172	26	accordance	accordance	NOUN
fueconorg-12876	172	27	with	with	ADP
fueconorg-12876	172	28	the	the	DET
fueconorg-12876	172	29	csrd	csrd	NOUN
fueconorg-12876	172	30	from	from	ADP
fueconorg-12876	172	31	january	january	PROPN
fueconorg-12876	172	32	1	1	NUM
fueconorg-12876	172	33	,	,	PUNCT
fueconorg-12876	172	34	2025	2025	NUM
fueconorg-12876	172	35	;	;	PUNCT
fueconorg-12876	172	36	capital	capital	NOUN
fueconorg-12876	172	37	market	market	NOUN
fueconorg-12876	172	38	-	-	PUNCT
fueconorg-12876	172	39	oriented	orient	VERB
fueconorg-12876	172	40	small	small	ADJ
fueconorg-12876	172	41	and	and	CCONJ
fueconorg-12876	172	42	medium	medium	ADJ
fueconorg-12876	172	43	-	-	PUNCT
fueconorg-12876	172	44	sized	sized	ADJ
fueconorg-12876	172	45	enterprises	enterprise	NOUN
fueconorg-12876	172	46	from	from	ADP
fueconorg-12876	172	47	january	january	PROPN
fueconorg-12876	172	48	1	1	NUM
fueconorg-12876	172	49	,	,	PUNCT
fueconorg-12876	172	50	2026	2026	NUM
fueconorg-12876	172	51	;	;	PUNCT
fueconorg-12876	172	52	and	and	CCONJ
fueconorg-12876	172	53	,	,	PUNCT
fueconorg-12876	172	54	under	under	ADP
fueconorg-12876	172	55	certain	certain	ADJ
fueconorg-12876	172	56	circumstances	circumstance	NOUN
fueconorg-12876	172	57	,	,	PUNCT
fueconorg-12876	172	58	also	also	ADV
fueconorg-12876	172	59	so	so	ADV
fueconorg-12876	172	60	-	-	PUNCT
fueconorg-12876	172	61	called	call	VERB
fueconorg-12876	172	62	third	third	ADJ
fueconorg-12876	172	63	-	-	PUNCT
fueconorg-12876	172	64	country	country	NOUN
fueconorg-12876	172	65	companies	company	NOUN
fueconorg-12876	172	66	outside	outside	ADP
fueconorg-12876	172	67	the	the	DET
fueconorg-12876	172	68	eu	eu	PROPN
fueconorg-12876	172	69	that	that	PRON
fueconorg-12876	172	70	have	have	VERB
fueconorg-12876	172	71	large	large	ADJ
fueconorg-12876	172	72	subsidiaries	subsidiary	NOUN
fueconorg-12876	172	73	or	or	CCONJ
fueconorg-12876	172	74	small	small	ADJ
fueconorg-12876	172	75	and	and	CCONJ
fueconorg-12876	172	76	medium	medium	ADJ
fueconorg-12876	172	77	-	-	PUNCT
fueconorg-12876	172	78	sized	sized	ADJ
fueconorg-12876	172	79	capital	capital	NOUN
fueconorg-12876	172	80	market	market	NOUN
fueconorg-12876	172	81	-	-	PUNCT
fueconorg-12876	172	82	oriented	orient	VERB
fueconorg-12876	172	83	subsidiaries	subsidiary	NOUN
fueconorg-12876	172	84	in	in	ADP
fueconorg-12876	172	85	a	a	DET
fueconorg-12876	172	86	member	member	NOUN
fueconorg-12876	172	87	state	state	NOUN
fueconorg-12876	172	88	from	from	ADP
fueconorg-12876	172	89	january	january	PROPN
fueconorg-12876	172	90	1	1	NUM
fueconorg-12876	172	91	,	,	PUNCT
fueconorg-12876	172	92	2028	2028	NUM
fueconorg-12876	172	93	.	.	PUNCT
fueconorg-12876	173	1	indirect	indirect	ADJ
fueconorg-12876	173	2	reporting	reporting	NOUN
fueconorg-12876	173	3	obligations	obligation	NOUN
fueconorg-12876	173	4	will	will	AUX
fueconorg-12876	173	5	arise	arise	VERB
fueconorg-12876	173	6	for	for	ADP
fueconorg-12876	173	7	suppliers	supplier	NOUN
fueconorg-12876	173	8	and	and	CCONJ
fueconorg-12876	173	9	business	business	NOUN
fueconorg-12876	173	10	partners	partner	NOUN
fueconorg-12876	173	11	in	in	ADP
fueconorg-12876	173	12	the	the	DET
fueconorg-12876	173	13	upstream	upstream	ADJ
fueconorg-12876	173	14	and	and	CCONJ
fueconorg-12876	173	15	downstream	downstream	ADJ
fueconorg-12876	173	16	value	value	NOUN
fueconorg-12876	173	17	chain	chain	NOUN
fueconorg-12876	173	18	,	,	PUNCT
fueconorg-12876	173	19	as	as	SCONJ
fueconorg-12876	173	20	information	information	NOUN
fueconorg-12876	173	21	in	in	ADP
fueconorg-12876	173	22	this	this	DET
fueconorg-12876	173	23	regard	regard	NOUN
fueconorg-12876	173	24	must	must	AUX
fueconorg-12876	173	25	be	be	AUX
fueconorg-12876	173	26	included	include	VERB
fueconorg-12876	173	27	in	in	ADP
fueconorg-12876	173	28	sustainability	sustainability	NOUN
fueconorg-12876	173	29	reporting	reporting	NOUN
fueconorg-12876	173	30	.	.	PUNCT
fueconorg-12876	174	1	the	the	DET
fueconorg-12876	174	2	content	content	NOUN
fueconorg-12876	174	3	of	of	ADP
fueconorg-12876	174	4	the	the	DET
fueconorg-12876	174	5	sustainability	sustainability	NOUN
fueconorg-12876	174	6	report	report	NOUN
fueconorg-12876	174	7	to	to	PART
fueconorg-12876	174	8	be	be	AUX
fueconorg-12876	174	9	prepared	prepare	VERB
fueconorg-12876	174	10	as	as	ADP
fueconorg-12876	174	11	part	part	NOUN
fueconorg-12876	174	12	of	of	ADP
fueconorg-12876	174	13	the	the	DET
fueconorg-12876	174	14	management	management	NOUN
fueconorg-12876	174	15	report	report	NOUN
fueconorg-12876	174	16	is	be	AUX
fueconorg-12876	174	17	divided	divide	VERB
fueconorg-12876	174	18	into	into	ADP
fueconorg-12876	174	19	the	the	DET
fueconorg-12876	174	20	three	three	NUM
fueconorg-12876	174	21	esg	esg	NOUN
fueconorg-12876	174	22	dimensions	dimension	NOUN
fueconorg-12876	174	23	of	of	ADP
fueconorg-12876	174	24	"	"	PUNCT
fueconorg-12876	174	25	environmental	environmental	ADJ
fueconorg-12876	174	26	"	"	PUNCT
fueconorg-12876	174	27	,	,	PUNCT
fueconorg-12876	174	28	"	"	PUNCT
fueconorg-12876	174	29	social	social	ADJ
fueconorg-12876	174	30	"	"	PUNCT
fueconorg-12876	174	31	and	and	CCONJ
fueconorg-12876	174	32	"	"	PUNCT
fueconorg-12876	174	33	governance	governance	NOUN
fueconorg-12876	174	34	"	"	PUNCT
fueconorg-12876	174	35	.	.	PUNCT
fueconorg-12876	175	1	in	in	ADP
fueconorg-12876	175	2	contrast	contrast	NOUN
fueconorg-12876	175	3	to	to	ADP
fueconorg-12876	175	4	csr	csr	NOUN
fueconorg-12876	175	5	with	with	ADP
fueconorg-12876	175	6	its	its	PRON
fueconorg-12876	175	7	moral	moral	ADJ
fueconorg-12876	175	8	connotation	connotation	NOUN
fueconorg-12876	175	9	due	due	ADP
fueconorg-12876	175	10	to	to	ADP
fueconorg-12876	175	11	social	social	ADJ
fueconorg-12876	175	12	responsibility	responsibility	NOUN
fueconorg-12876	175	13	,	,	PUNCT
fueconorg-12876	175	14	esg	esg	PROPN
fueconorg-12876	175	15	as	as	ADP
fueconorg-12876	175	16	a	a	DET
fueconorg-12876	175	17	management	management	NOUN
fueconorg-12876	175	18	tool	tool	NOUN
fueconorg-12876	175	19	for	for	ADP
fueconorg-12876	175	20	sustainable	sustainable	ADJ
fueconorg-12876	175	21	forms	form	NOUN
fueconorg-12876	175	22	of	of	ADP
fueconorg-12876	175	23	investment	investment	NOUN
fueconorg-12876	175	24	originates	originate	NOUN
fueconorg-12876	175	25	from	from	ADP
fueconorg-12876	175	26	the	the	DET
fueconorg-12876	175	27	capital	capital	NOUN
fueconorg-12876	175	28	market	market	NOUN
fueconorg-12876	175	29	side	side	NOUN
fueconorg-12876	175	30	and	and	CCONJ
fueconorg-12876	175	31	is	be	AUX
fueconorg-12876	175	32	more	more	ADJ
fueconorg-12876	175	33	compliance	compliance	NOUN
fueconorg-12876	175	34	oriented	orient	VERB
fueconorg-12876	175	35	.	.	PUNCT
fueconorg-12876	176	1	the	the	DET
fueconorg-12876	176	2	amended	amend	VERB
fueconorg-12876	176	3	art	art	NOUN
fueconorg-12876	176	4	.	.	PUNCT
fueconorg-12876	177	1	34	34	NUM
fueconorg-12876	177	2	(	(	PUNCT
fueconorg-12876	177	3	1	1	NUM
fueconorg-12876	177	4	)	)	PUNCT
fueconorg-12876	177	5	of	of	ADP
fueconorg-12876	177	6	the	the	DET
fueconorg-12876	177	7	accounting	accounting	NOUN
fueconorg-12876	177	8	directive	directive	NOUN
fueconorg-12876	177	9	stipulates	stipulate	VERB
fueconorg-12876	177	10	a	a	DET
fueconorg-12876	177	11	mandatory	mandatory	ADJ
fueconorg-12876	177	12	external	external	ADJ
fueconorg-12876	177	13	audit	audit	NOUN
fueconorg-12876	177	14	,	,	PUNCT
fueconorg-12876	177	15	initially	initially	ADV
fueconorg-12876	177	16	with	with	ADP
fueconorg-12876	177	17	limited	limited	ADJ
fueconorg-12876	177	18	assurance	assurance	NOUN
fueconorg-12876	177	19	and	and	CCONJ
fueconorg-12876	177	20	prospectively	prospectively	ADV
fueconorg-12876	177	21	from	from	ADP
fueconorg-12876	177	22	2028	2028	NUM
fueconorg-12876	177	23	with	with	ADP
fueconorg-12876	177	24	reasonable	reasonable	ADJ
fueconorg-12876	177	25	assurance	assurance	NOUN
fueconorg-12876	177	26	.	.	PUNCT
fueconorg-12876	178	1	the	the	DET
fueconorg-12876	178	2	extensive	extensive	ADJ
fueconorg-12876	178	3	disclosure	disclosure	NOUN
fueconorg-12876	178	4	requirements	requirement	NOUN
fueconorg-12876	178	5	are	be	AUX
fueconorg-12876	178	6	based	base	VERB
fueconorg-12876	178	7	on	on	ADP
fueconorg-12876	178	8	the	the	DET
fueconorg-12876	178	9	so	so	ADV
fueconorg-12876	178	10	-	-	PUNCT
fueconorg-12876	178	11	called	call	VERB
fueconorg-12876	178	12	double	double	ADJ
fueconorg-12876	178	13	materiality	materiality	NOUN
fueconorg-12876	178	14	:	:	PUNCT
fueconorg-12876	178	15	the	the	DET
fueconorg-12876	178	16	impact	impact	NOUN
fueconorg-12876	178	17	of	of	ADP
fueconorg-12876	178	18	the	the	DET
fueconorg-12876	178	19	company	company	NOUN
fueconorg-12876	178	20	's	's	PART
fueconorg-12876	178	21	activities	activity	NOUN
fueconorg-12876	178	22	on	on	ADP
fueconorg-12876	178	23	sustainability	sustainability	NOUN
fueconorg-12876	178	24	aspects	aspect	NOUN
fueconorg-12876	178	25	(	(	PUNCT
fueconorg-12876	178	26	impact	impact	NOUN
fueconorg-12876	178	27	materiality	materiality	NOUN
fueconorg-12876	178	28	;	;	PUNCT
fueconorg-12876	178	29	inside	inside	NOUN
fueconorg-12876	178	30	-	-	PUNCT
fueconorg-12876	178	31	out	out	ADP
fueconorg-12876	178	32	perspective	perspective	NOUN
fueconorg-12876	178	33	)	)	PUNCT
fueconorg-12876	178	34	and	and	CCONJ
fueconorg-12876	178	35	the	the	DET
fueconorg-12876	178	36	impact	impact	NOUN
fueconorg-12876	178	37	of	of	ADP
fueconorg-12876	178	38	sustainability	sustainability	NOUN
fueconorg-12876	178	39	aspects	aspect	NOUN
fueconorg-12876	178	40	on	on	ADP
fueconorg-12876	178	41	the	the	DET
fueconorg-12876	178	42	company	company	NOUN
fueconorg-12876	178	43	's	's	PART
fueconorg-12876	178	44	business	business	NOUN
fueconorg-12876	178	45	performance	performance	NOUN
fueconorg-12876	178	46	,	,	PUNCT
fueconorg-12876	178	47	business	business	NOUN
fueconorg-12876	178	48	results	result	NOUN
fueconorg-12876	178	49	and	and	CCONJ
fueconorg-12876	178	50	position	position	NOUN
fueconorg-12876	178	51	(	(	PUNCT
fueconorg-12876	178	52	financial	financial	ADJ
fueconorg-12876	178	53	materiality	materiality	NOUN
fueconorg-12876	178	54	;	;	PUNCT
fueconorg-12876	178	55	outside	outside	NOUN
fueconorg-12876	178	56	-	-	PUNCT
fueconorg-12876	178	57	in	in	ADP
fueconorg-12876	178	58	perspective	perspective	NOUN
fueconorg-12876	178	59	)	)	PUNCT
fueconorg-12876	178	60	.	.	PUNCT
fueconorg-12876	179	1	the	the	DET
fueconorg-12876	179	2	sustainability	sustainability	NOUN
fueconorg-12876	179	3	report	report	NOUN
fueconorg-12876	179	4	must	must	AUX
fueconorg-12876	179	5	be	be	AUX
fueconorg-12876	179	6	prepared	prepare	VERB
fueconorg-12876	179	7	in	in	ADP
fueconorg-12876	179	8	accordance	accordance	NOUN
fueconorg-12876	179	9	with	with	ADP
fueconorg-12876	179	10	the	the	DET
fueconorg-12876	179	11	european	european	ADJ
fueconorg-12876	179	12	sustainability	sustainability	NOUN
fueconorg-12876	179	13	reporting	reporting	NOUN
fueconorg-12876	179	14	standards	standard	NOUN
fueconorg-12876	179	15	(	(	PUNCT
fueconorg-12876	179	16	esrs	esr	NOUN
fueconorg-12876	179	17	)	)	PUNCT
fueconorg-12876	179	18	.	.	PUNCT
fueconorg-12876	180	1	the	the	DET
fueconorg-12876	180	2	esrs	esr	NOUN
fueconorg-12876	180	3	are	be	AUX
fueconorg-12876	180	4	issued	issue	VERB
fueconorg-12876	180	5	by	by	ADP
fueconorg-12876	180	6	the	the	DET
fueconorg-12876	180	7	european	european	PROPN
fueconorg-12876	180	8	commission	commission	PROPN
fueconorg-12876	180	9	as	as	ADP
fueconorg-12876	180	10	delegated	delegate	VERB
fueconorg-12876	180	11	acts	act	NOUN
fueconorg-12876	180	12	and	and	CCONJ
fueconorg-12876	180	13	then	then	ADV
fueconorg-12876	180	14	apply	apply	VERB
fueconorg-12876	180	15	directly	directly	ADV
fueconorg-12876	180	16	to	to	ADP
fueconorg-12876	180	17	the	the	DET
fueconorg-12876	180	18	reporting	reporting	NOUN
fueconorg-12876	180	19	companies	company	NOUN
fueconorg-12876	180	20	,	,	PUNCT
fueconorg-12876	180	21	just	just	ADV
fueconorg-12876	180	22	like	like	ADP
fueconorg-12876	180	23	the	the	DET
fueconorg-12876	180	24	taxonomy	taxonomy	NOUN
fueconorg-12876	180	25	regulation	regulation	NOUN
fueconorg-12876	180	26	.	.	PUNCT
fueconorg-12876	181	1	the	the	DET
fueconorg-12876	181	2	csrd	csrd	NOUN
fueconorg-12876	181	3	is	be	AUX
fueconorg-12876	181	4	thus	thus	ADV
fueconorg-12876	181	5	intended	intend	VERB
fueconorg-12876	181	6	to	to	PART
fueconorg-12876	181	7	contribute	contribute	VERB
fueconorg-12876	181	8	to	to	ADP
fueconorg-12876	181	9	standardized	standardized	ADJ
fueconorg-12876	181	10	,	,	PUNCT
fueconorg-12876	181	11	decisionrelevant	decisionrelevant	ADJ
fueconorg-12876	181	12	and	and	CCONJ
fueconorg-12876	181	13	reliable	reliable	ADJ
fueconorg-12876	181	14	sustainability	sustainability	NOUN
fueconorg-12876	181	15	reporting	reporting	NOUN
fueconorg-12876	181	16	that	that	PRON
fueconorg-12876	181	17	is	be	AUX
fueconorg-12876	181	18	equivalent	equivalent	ADJ
fueconorg-12876	181	19	to	to	ADP
fueconorg-12876	181	20	financial	financial	ADJ
fueconorg-12876	181	21	reporting	reporting	NOUN
fueconorg-12876	181	22	(	(	PUNCT
fueconorg-12876	181	23	coenenberg	coenenberg	NOUN
fueconorg-12876	181	24	et	et	PROPN
fueconorg-12876	181	25	al	al	PROPN
fueconorg-12876	181	26	.	.	PROPN
fueconorg-12876	181	27	,	,	PUNCT
fueconorg-12876	181	28	2024	2024	NUM
fueconorg-12876	181	29	)	)	PUNCT
fueconorg-12876	181	30	.	.	PUNCT
fueconorg-12876	182	1	252	252	NUM
fueconorg-12876	182	2	m.	m.	NOUN
fueconorg-12876	182	3	stojanović	stojanović	NOUN
fueconorg-12876	182	4	-	-	PUNCT
fueconorg-12876	182	5	blab	blab	NOUN
fueconorg-12876	182	6	,	,	PUNCT
fueconorg-12876	182	7	d.	d.	PROPN
fueconorg-12876	182	8	blab	blab	VERB
fueconorg-12876	182	9	the	the	DET
fueconorg-12876	182	10	esrs	esr	NOUN
fueconorg-12876	182	11	are	be	AUX
fueconorg-12876	182	12	based	base	VERB
fueconorg-12876	182	13	on	on	ADP
fueconorg-12876	182	14	existing	exist	VERB
fueconorg-12876	182	15	frameworks	framework	NOUN
fueconorg-12876	182	16	(	(	PUNCT
fueconorg-12876	182	17	e.g.	e.g.	ADV
fueconorg-12876	182	18	gri	gri	NOUN
fueconorg-12876	182	19	)	)	PUNCT
fueconorg-12876	182	20	and	and	CCONJ
fueconorg-12876	182	21	contain	contain	VERB
fueconorg-12876	182	22	twelve	twelve	NUM
fueconorg-12876	182	23	industryindependent	industryindependent	ADJ
fueconorg-12876	182	24	standards	standard	NOUN
fueconorg-12876	182	25	as	as	ADV
fueconorg-12876	182	26	well	well	ADV
fueconorg-12876	182	27	as	as	ADP
fueconorg-12876	182	28	industry	industry	NOUN
fueconorg-12876	182	29	-	-	PUNCT
fueconorg-12876	182	30	specific	specific	ADJ
fueconorg-12876	182	31	and	and	CCONJ
fueconorg-12876	182	32	company	company	NOUN
fueconorg-12876	182	33	-	-	PUNCT
fueconorg-12876	182	34	specific	specific	ADJ
fueconorg-12876	182	35	standards	standard	NOUN
fueconorg-12876	182	36	yet	yet	ADV
fueconorg-12876	182	37	to	to	PART
fueconorg-12876	182	38	be	be	AUX
fueconorg-12876	182	39	developed	develop	VERB
fueconorg-12876	182	40	for	for	ADP
fueconorg-12876	182	41	capital	capital	NOUN
fueconorg-12876	182	42	market	market	NOUN
fueconorg-12876	182	43	-	-	PUNCT
fueconorg-12876	182	44	oriented	orient	VERB
fueconorg-12876	182	45	small	small	ADJ
fueconorg-12876	182	46	and	and	CCONJ
fueconorg-12876	182	47	medium	medium	ADJ
fueconorg-12876	182	48	-	-	PUNCT
fueconorg-12876	182	49	sized	sized	ADJ
fueconorg-12876	182	50	enterprises	enterprise	NOUN
fueconorg-12876	182	51	and	and	CCONJ
fueconorg-12876	182	52	non	non	ADJ
fueconorg-12876	182	53	-	-	ADJ
fueconorg-12876	182	54	eu	eu	ADJ
fueconorg-12876	182	55	companies	company	NOUN
fueconorg-12876	182	56	.	.	PUNCT
fueconorg-12876	183	1	as	as	SCONJ
fueconorg-12876	183	2	shown	show	VERB
fueconorg-12876	183	3	in	in	ADP
fueconorg-12876	183	4	figure	figure	NOUN
fueconorg-12876	183	5	2	2	NUM
fueconorg-12876	183	6	,	,	PUNCT
fueconorg-12876	183	7	the	the	DET
fueconorg-12876	183	8	twelve	twelve	NUM
fueconorg-12876	183	9	independent	independent	ADJ
fueconorg-12876	183	10	esrs	esr	NOUN
fueconorg-12876	183	11	adopted	adopt	VERB
fueconorg-12876	183	12	in	in	ADP
fueconorg-12876	183	13	july	july	PROPN
fueconorg-12876	183	14	2023	2023	NUM
fueconorg-12876	183	15	are	be	AUX
fueconorg-12876	183	16	divided	divide	VERB
fueconorg-12876	183	17	into	into	ADP
fueconorg-12876	183	18	two	two	NUM
fueconorg-12876	183	19	overarching	overarching	ADJ
fueconorg-12876	183	20	standards	standard	NOUN
fueconorg-12876	183	21	and	and	CCONJ
fueconorg-12876	183	22	ten	ten	NUM
fueconorg-12876	183	23	topic	topic	NOUN
fueconorg-12876	183	24	-	-	PUNCT
fueconorg-12876	183	25	specific	specific	ADJ
fueconorg-12876	183	26	standards	standard	NOUN
fueconorg-12876	183	27	in	in	ADP
fueconorg-12876	183	28	the	the	DET
fueconorg-12876	183	29	three	three	NUM
fueconorg-12876	183	30	esg	esg	NOUN
fueconorg-12876	183	31	dimensions	dimension	NOUN
fueconorg-12876	183	32	(	(	PUNCT
fueconorg-12876	183	33	coenenberg	coenenberg	NOUN
fueconorg-12876	183	34	et	et	PROPN
fueconorg-12876	183	35	al	al	PROPN
fueconorg-12876	183	36	.	.	PROPN
fueconorg-12876	183	37	,	,	PUNCT
fueconorg-12876	183	38	2024	2024	NUM
fueconorg-12876	183	39	)	)	PUNCT
fueconorg-12876	183	40	.	.	PUNCT
fueconorg-12876	184	1	fig	fig	NOUN
fueconorg-12876	184	2	.	.	PUNCT
fueconorg-12876	185	1	2	2	NUM
fueconorg-12876	185	2	european	european	ADJ
fueconorg-12876	185	3	sustainability	sustainability	NOUN
fueconorg-12876	185	4	reporting	reporting	NOUN
fueconorg-12876	185	5	standards	standard	NOUN
fueconorg-12876	185	6	source	source	NOUN
fueconorg-12876	185	7	:	:	PUNCT
fueconorg-12876	185	8	based	base	VERB
fueconorg-12876	185	9	on	on	ADP
fueconorg-12876	185	10	wirtschaftsprüferkammer	wirtschaftsprüferkammer	PROPN
fueconorg-12876	185	11	,	,	PUNCT
fueconorg-12876	185	12	2024	2024	NUM
fueconorg-12876	185	13	4	4	NUM
fueconorg-12876	185	14	.	.	PUNCT
fueconorg-12876	186	1	summary	summary	NOUN
fueconorg-12876	186	2	and	and	CCONJ
fueconorg-12876	186	3	prospects	prospect	NOUN
fueconorg-12876	186	4	(	(	PUNCT
fueconorg-12876	186	5	outlook	outlook	NOUN
fueconorg-12876	186	6	)	)	PUNCT
fueconorg-12876	186	7	the	the	DET
fueconorg-12876	186	8	development	development	NOUN
fueconorg-12876	186	9	of	of	ADP
fueconorg-12876	186	10	sustainability	sustainability	NOUN
fueconorg-12876	186	11	reporting	reporting	NOUN
fueconorg-12876	186	12	regulation	regulation	NOUN
fueconorg-12876	186	13	in	in	ADP
fueconorg-12876	186	14	the	the	DET
fueconorg-12876	186	15	eu	eu	PROPN
fueconorg-12876	186	16	can	can	AUX
fueconorg-12876	186	17	be	be	AUX
fueconorg-12876	186	18	divided	divide	VERB
fueconorg-12876	186	19	into	into	ADP
fueconorg-12876	186	20	two	two	NUM
fueconorg-12876	186	21	phases	phase	NOUN
fueconorg-12876	186	22	.	.	PUNCT
fueconorg-12876	187	1	until	until	ADP
fueconorg-12876	187	2	the	the	DET
fueconorg-12876	187	3	global	global	ADJ
fueconorg-12876	187	4	financial	financial	ADJ
fueconorg-12876	187	5	crisis	crisis	NOUN
fueconorg-12876	187	6	in	in	ADP
fueconorg-12876	187	7	2008	2008	NUM
fueconorg-12876	187	8	,	,	PUNCT
fueconorg-12876	187	9	companies	company	NOUN
fueconorg-12876	187	10	were	be	AUX
fueconorg-12876	187	11	able	able	ADJ
fueconorg-12876	187	12	to	to	PART
fueconorg-12876	187	13	voluntarily	voluntarily	ADV
fueconorg-12876	187	14	prepare	prepare	VERB
fueconorg-12876	187	15	sustainability	sustainability	NOUN
fueconorg-12876	187	16	reports	report	NOUN
fueconorg-12876	187	17	and	and	CCONJ
fueconorg-12876	187	18	disclose	disclose	VERB
fueconorg-12876	187	19	non	non	ADJ
fueconorg-12876	187	20	-	-	ADJ
fueconorg-12876	187	21	financial	financial	ADJ
fueconorg-12876	187	22	information	information	NOUN
fueconorg-12876	187	23	to	to	PART
fueconorg-12876	187	24	demonstrate	demonstrate	VERB
fueconorg-12876	187	25	their	their	PRON
fueconorg-12876	187	26	perceived	perceive	VERB
fueconorg-12876	187	27	social	social	ADJ
fueconorg-12876	187	28	responsibility	responsibility	NOUN
fueconorg-12876	187	29	.	.	PUNCT
fueconorg-12876	188	1	after	after	ADP
fueconorg-12876	188	2	the	the	DET
fueconorg-12876	188	3	financial	financial	ADJ
fueconorg-12876	188	4	crisis	crisis	NOUN
fueconorg-12876	188	5	,	,	PUNCT
fueconorg-12876	188	6	numerous	numerous	ADJ
fueconorg-12876	188	7	eu	eu	PROPN
fueconorg-12876	188	8	directives	directive	NOUN
fueconorg-12876	188	9	obliged	oblige	VERB
fueconorg-12876	188	10	companies	company	NOUN
fueconorg-12876	188	11	to	to	PART
fueconorg-12876	188	12	disclose	disclose	VERB
fueconorg-12876	188	13	sustainability	sustainability	NOUN
fueconorg-12876	188	14	-	-	PUNCT
fueconorg-12876	188	15	related	relate	VERB
fueconorg-12876	188	16	information	information	NOUN
fueconorg-12876	188	17	.	.	PUNCT
fueconorg-12876	189	1	regarding	regard	VERB
fueconorg-12876	189	2	regulation	regulation	NOUN
fueconorg-12876	189	3	around	around	ADP
fueconorg-12876	189	4	sustainability	sustainability	NOUN
fueconorg-12876	189	5	reporting	reporting	NOUN
fueconorg-12876	189	6	,	,	PUNCT
fueconorg-12876	189	7	the	the	DET
fueconorg-12876	189	8	eu	eu	PROPN
fueconorg-12876	189	9	has	have	AUX
fueconorg-12876	189	10	always	always	ADV
fueconorg-12876	189	11	strived	strive	VERB
fueconorg-12876	189	12	to	to	PART
fueconorg-12876	189	13	play	play	VERB
fueconorg-12876	189	14	a	a	DET
fueconorg-12876	189	15	pioneering	pioneering	ADJ
fueconorg-12876	189	16	role	role	NOUN
fueconorg-12876	189	17	.	.	PUNCT
fueconorg-12876	190	1	however	however	ADV
fueconorg-12876	190	2	,	,	PUNCT
fueconorg-12876	190	3	the	the	DET
fueconorg-12876	190	4	eu	eu	PROPN
fueconorg-12876	190	5	has	have	AUX
fueconorg-12876	190	6	not	not	PART
fueconorg-12876	190	7	always	always	ADV
fueconorg-12876	190	8	lived	live	VERB
fueconorg-12876	190	9	up	up	ADP
fueconorg-12876	190	10	to	to	ADP
fueconorg-12876	190	11	this	this	DET
fueconorg-12876	190	12	goal	goal	NOUN
fueconorg-12876	190	13	,	,	PUNCT
fueconorg-12876	190	14	as	as	ADP
fueconorg-12876	190	15	timely	timely	ADJ
fueconorg-12876	190	16	revisions	revision	NOUN
fueconorg-12876	190	17	,	,	PUNCT
fueconorg-12876	190	18	and	and	CCONJ
fueconorg-12876	190	19	compromises	compromise	NOUN
fueconorg-12876	190	20	between	between	ADP
fueconorg-12876	190	21	the	the	DET
fueconorg-12876	190	22	eu	eu	PROPN
fueconorg-12876	190	23	institutions	institution	NOUN
fueconorg-12876	190	24	regarding	regard	VERB
fueconorg-12876	190	25	the	the	DET
fueconorg-12876	190	26	implementation	implementation	NOUN
fueconorg-12876	190	27	of	of	ADP
fueconorg-12876	190	28	sustainability	sustainability	NOUN
fueconorg-12876	190	29	reporting	report	VERB
fueconorg-12876	190	30	at	at	ADP
fueconorg-12876	190	31	the	the	DET
fueconorg-12876	190	32	regulatory	regulatory	ADJ
fueconorg-12876	190	33	level	level	NOUN
fueconorg-12876	190	34	were	be	AUX
fueconorg-12876	190	35	necessary	necessary	ADJ
fueconorg-12876	190	36	.	.	PUNCT
fueconorg-12876	191	1	the	the	DET
fueconorg-12876	191	2	csrd	csrd	NOUN
fueconorg-12876	191	3	has	have	VERB
fueconorg-12876	191	4	an	an	DET
fueconorg-12876	191	5	impact	impact	NOUN
fueconorg-12876	191	6	on	on	ADP
fueconorg-12876	191	7	third	third	ADJ
fueconorg-12876	191	8	-	-	PUNCT
fueconorg-12876	191	9	country	country	NOUN
fueconorg-12876	191	10	companies	company	NOUN
fueconorg-12876	191	11	outside	outside	ADP
fueconorg-12876	191	12	the	the	DET
fueconorg-12876	191	13	eu	eu	PROPN
fueconorg-12876	191	14	and	and	CCONJ
fueconorg-12876	191	15	indirectly	indirectly	ADV
fueconorg-12876	191	16	on	on	ADP
fueconorg-12876	191	17	companies	company	NOUN
fueconorg-12876	191	18	in	in	ADP
fueconorg-12876	191	19	the	the	DET
fueconorg-12876	191	20	global	global	ADJ
fueconorg-12876	191	21	value	value	NOUN
fueconorg-12876	191	22	chains	chain	NOUN
fueconorg-12876	191	23	subject	subject	ADJ
fueconorg-12876	191	24	to	to	ADP
fueconorg-12876	191	25	reporting	report	VERB
fueconorg-12876	191	26	under	under	ADP
fueconorg-12876	191	27	the	the	DET
fueconorg-12876	191	28	csrd	csrd	NOUN
fueconorg-12876	191	29	,	,	PUNCT
fueconorg-12876	191	30	but	but	CCONJ
fueconorg-12876	191	31	global	global	ADJ
fueconorg-12876	191	32	application	application	NOUN
fueconorg-12876	191	33	of	of	ADP
fueconorg-12876	191	34	the	the	DET
fueconorg-12876	191	35	esrs	esr	NOUN
fueconorg-12876	191	36	is	be	AUX
fueconorg-12876	191	37	doubtful	doubtful	ADJ
fueconorg-12876	191	38	(	(	PUNCT
fueconorg-12876	191	39	haller	haller	PROPN
fueconorg-12876	191	40	&	&	CCONJ
fueconorg-12876	191	41	wagenhofer	wagenhofer	PROPN
fueconorg-12876	191	42	,	,	PUNCT
fueconorg-12876	191	43	2024	2024	NUM
fueconorg-12876	191	44	)	)	PUNCT
fueconorg-12876	191	45	.	.	PUNCT
fueconorg-12876	192	1	regarding	regard	VERB
fueconorg-12876	192	2	efforts	effort	NOUN
fueconorg-12876	192	3	to	to	PART
fueconorg-12876	192	4	standardize	standardize	VERB
fueconorg-12876	192	5	sustainability	sustainability	NOUN
fueconorg-12876	192	6	reporting	reporting	NOUN
fueconorg-12876	192	7	internationally	internationally	ADV
fueconorg-12876	192	8	,	,	PUNCT
fueconorg-12876	192	9	the	the	DET
fueconorg-12876	192	10	international	international	ADJ
fueconorg-12876	192	11	sustainability	sustainability	NOUN
fueconorg-12876	192	12	standards	standard	NOUN
fueconorg-12876	192	13	board	board	NOUN
fueconorg-12876	192	14	(	(	PUNCT
fueconorg-12876	192	15	issb	issb	NOUN
fueconorg-12876	192	16	)	)	PUNCT
fueconorg-12876	192	17	,	,	PUNCT
fueconorg-12876	192	18	which	which	PRON
fueconorg-12876	192	19	is	be	AUX
fueconorg-12876	192	20	entrusted	entrust	VERB
fueconorg-12876	192	21	within	within	ADP
fueconorg-12876	192	22	the	the	DET
fueconorg-12876	192	23	ifrs	ifrs	PROPN
fueconorg-12876	192	24	foundation	foundation	NOUN
fueconorg-12876	192	25	with	with	ADP
fueconorg-12876	192	26	the	the	DET
fueconorg-12876	192	27	development	development	NOUN
fueconorg-12876	192	28	of	of	ADP
fueconorg-12876	192	29	sustainability	sustainability	NOUN
fueconorg-12876	192	30	standards	standard	NOUN
fueconorg-12876	192	31	analogous	analogous	ADJ
fueconorg-12876	192	32	to	to	ADP
fueconorg-12876	192	33	ifrs	ifrs	PROPN
fueconorg-12876	192	34	for	for	ADP
fueconorg-12876	192	35	financial	financial	ADJ
fueconorg-12876	192	36	reporting	reporting	NOUN
fueconorg-12876	192	37	,	,	PUNCT
fueconorg-12876	192	38	is	be	AUX
fueconorg-12876	192	39	becoming	become	VERB
fueconorg-12876	192	40	increasingly	increasingly	ADV
fueconorg-12876	192	41	important	important	ADJ
fueconorg-12876	192	42	(	(	PUNCT
fueconorg-12876	192	43	haller	haller	PROPN
fueconorg-12876	192	44	&	&	CCONJ
fueconorg-12876	192	45	wagenhofer	wagenhofer	PROPN
fueconorg-12876	192	46	,	,	PUNCT
fueconorg-12876	192	47	2024	2024	NUM
fueconorg-12876	192	48	)	)	PUNCT
fueconorg-12876	192	49	.	.	PUNCT
fueconorg-12876	193	1	two	two	NUM
fueconorg-12876	193	2	standards	standard	NOUN
fueconorg-12876	193	3	–	–	PUNCT
fueconorg-12876	193	4	ifrs	ifrs	NOUN
fueconorg-12876	193	5	s1	s1	NOUN
fueconorg-12876	193	6	:	:	PUNCT
fueconorg-12876	193	7	general	general	ADJ
fueconorg-12876	193	8	requirements	requirement	NOUN
fueconorg-12876	193	9	for	for	ADP
fueconorg-12876	193	10	the	the	DET
fueconorg-12876	193	11	disclosure	disclosure	NOUN
fueconorg-12876	193	12	of	of	ADP
fueconorg-12876	193	13	sustainability	sustainability	NOUN
fueconorg-12876	193	14	-	-	PUNCT
fueconorg-12876	193	15	related	relate	VERB
fueconorg-12876	193	16	financial	financial	ADJ
fueconorg-12876	193	17	information	information	NOUN
fueconorg-12876	193	18	and	and	CCONJ
fueconorg-12876	193	19	ifrs	ifrs	PROPN
fueconorg-12876	193	20	s2	s2	PROPN
fueconorg-12876	193	21	:	:	PUNCT
fueconorg-12876	193	22	climate	climate	NOUN
fueconorg-12876	193	23	-	-	PUNCT
fueconorg-12876	193	24	related	relate	VERB
fueconorg-12876	193	25	disclosures	disclosure	NOUN
fueconorg-12876	193	26	–	–	PUNCT
fueconorg-12876	193	27	were	be	AUX
fueconorg-12876	193	28	already	already	ADV
fueconorg-12876	193	29	published	publish	VERB
fueconorg-12876	193	30	in	in	ADP
fueconorg-12876	193	31	mid-2023	mid-2023	NOUN
fueconorg-12876	193	32	.	.	PUNCT
fueconorg-12876	194	1	although	although	SCONJ
fueconorg-12876	194	2	the	the	DET
fueconorg-12876	194	3	issb	issb	NOUN
fueconorg-12876	194	4	cooperates	cooperate	VERB
fueconorg-12876	194	5	with	with	ADP
fueconorg-12876	194	6	international	international	ADJ
fueconorg-12876	194	7	institutions	institution	NOUN
fueconorg-12876	194	8	and	and	CCONJ
fueconorg-12876	194	9	builds	build	VERB
fueconorg-12876	194	10	on	on	ADP
fueconorg-12876	194	11	other	other	ADJ
fueconorg-12876	194	12	sustainability	sustainability	NOUN
fueconorg-12876	194	13	initiatives	initiative	NOUN
fueconorg-12876	194	14	,	,	PUNCT
fueconorg-12876	194	15	their	their	PRON
fueconorg-12876	194	16	acceptance	acceptance	NOUN
fueconorg-12876	194	17	is	be	AUX
fueconorg-12876	194	18	not	not	PART
fueconorg-12876	194	19	foreseeable	foreseeable	ADJ
fueconorg-12876	194	20	currently	currently	ADV
fueconorg-12876	194	21	.	.	PUNCT
fueconorg-12876	195	1	it	it	PRON
fueconorg-12876	195	2	is	be	AUX
fueconorg-12876	195	3	unclear	unclear	ADJ
fueconorg-12876	195	4	how	how	SCONJ
fueconorg-12876	195	5	soon	soon	ADV
fueconorg-12876	195	6	other	other	ADJ
fueconorg-12876	195	7	topics	topic	NOUN
fueconorg-12876	195	8	will	will	AUX
fueconorg-12876	195	9	be	be	AUX
fueconorg-12876	195	10	mandatory	mandatory	ADJ
fueconorg-12876	195	11	sustainability	sustainability	NOUN
fueconorg-12876	195	12	reporting	reporting	NOUN
fueconorg-12876	195	13	–	–	PUNCT
fueconorg-12876	195	14	evolution	evolution	NOUN
fueconorg-12876	195	15	of	of	ADP
fueconorg-12876	195	16	regulation	regulation	NOUN
fueconorg-12876	195	17	in	in	ADP
fueconorg-12876	195	18	the	the	DET
fueconorg-12876	195	19	european	european	PROPN
fueconorg-12876	195	20	union	union	PROPN
fueconorg-12876	195	21	253	253	NUM
fueconorg-12876	195	22	covered	cover	VERB
fueconorg-12876	195	23	in	in	ADP
fueconorg-12876	195	24	new	new	ADJ
fueconorg-12876	195	25	issb	issb	NOUN
fueconorg-12876	195	26	standards	standard	NOUN
fueconorg-12876	195	27	and	and	CCONJ
fueconorg-12876	195	28	whether	whether	SCONJ
fueconorg-12876	195	29	and	and	CCONJ
fueconorg-12876	195	30	,	,	PUNCT
fueconorg-12876	195	31	if	if	SCONJ
fueconorg-12876	195	32	so	so	ADV
fueconorg-12876	195	33	,	,	PUNCT
fueconorg-12876	195	34	how	how	SCONJ
fueconorg-12876	195	35	quickly	quickly	ADV
fueconorg-12876	195	36	the	the	DET
fueconorg-12876	195	37	issb	issb	NOUN
fueconorg-12876	195	38	standards	standard	NOUN
fueconorg-12876	195	39	will	will	AUX
fueconorg-12876	195	40	become	become	AUX
fueconorg-12876	195	41	established	establish	VERB
fueconorg-12876	195	42	worldwide	worldwide	ADV
fueconorg-12876	195	43	and	and	CCONJ
fueconorg-12876	195	44	to	to	ADP
fueconorg-12876	195	45	what	what	DET
fueconorg-12876	195	46	extent	extent	NOUN
fueconorg-12876	195	47	they	they	PRON
fueconorg-12876	195	48	will	will	AUX
fueconorg-12876	195	49	contribute	contribute	VERB
fueconorg-12876	195	50	to	to	ADP
fueconorg-12876	195	51	achieving	achieve	VERB
fueconorg-12876	195	52	global	global	ADJ
fueconorg-12876	195	53	sustainability	sustainability	NOUN
fueconorg-12876	195	54	goals	goal	NOUN
fueconorg-12876	195	55	(	(	PUNCT
fueconorg-12876	195	56	haller	haller	PROPN
fueconorg-12876	195	57	&	&	CCONJ
fueconorg-12876	195	58	wagenhofer	wagenhofer	PROPN
fueconorg-12876	195	59	,	,	PUNCT
fueconorg-12876	195	60	2024	2024	NUM
fueconorg-12876	195	61	)	)	PUNCT
fueconorg-12876	195	62	.	.	PUNCT
fueconorg-12876	196	1	this	this	DET
fueconorg-12876	196	2	paper	paper	NOUN
fueconorg-12876	196	3	significantly	significantly	ADV
fueconorg-12876	196	4	contributes	contribute	VERB
fueconorg-12876	196	5	to	to	ADP
fueconorg-12876	196	6	the	the	DET
fueconorg-12876	196	7	academic	academic	ADJ
fueconorg-12876	196	8	literature	literature	NOUN
fueconorg-12876	196	9	be	be	AUX
fueconorg-12876	196	10	delineating	delineate	VERB
fueconorg-12876	196	11	the	the	DET
fueconorg-12876	196	12	evolutionary	evolutionary	ADJ
fueconorg-12876	196	13	trajectory	trajectory	NOUN
fueconorg-12876	196	14	of	of	ADP
fueconorg-12876	196	15	sustainability	sustainability	NOUN
fueconorg-12876	196	16	reporting	reporting	NOUN
fueconorg-12876	196	17	regulations	regulation	NOUN
fueconorg-12876	196	18	in	in	ADP
fueconorg-12876	196	19	the	the	DET
fueconorg-12876	196	20	eu	eu	PROPN
fueconorg-12876	196	21	.	.	PUNCT
fueconorg-12876	197	1	it	it	PRON
fueconorg-12876	197	2	highlights	highlight	VERB
fueconorg-12876	197	3	the	the	DET
fueconorg-12876	197	4	transformation	transformation	NOUN
fueconorg-12876	197	5	from	from	ADP
fueconorg-12876	197	6	voluntary	voluntary	ADJ
fueconorg-12876	197	7	disclosure	disclosure	NOUN
fueconorg-12876	197	8	pre-2008	pre-2008	NOUN
fueconorg-12876	197	9	to	to	ADP
fueconorg-12876	197	10	mandatory	mandatory	ADJ
fueconorg-12876	197	11	reporting	reporting	NOUN
fueconorg-12876	197	12	post	post	NOUN
fueconorg-12876	197	13	the	the	DET
fueconorg-12876	197	14	global	global	ADJ
fueconorg-12876	197	15	financial	financial	ADJ
fueconorg-12876	197	16	crisis	crisis	NOUN
fueconorg-12876	197	17	,	,	PUNCT
fueconorg-12876	197	18	providing	provide	VERB
fueconorg-12876	197	19	valuable	valuable	ADJ
fueconorg-12876	197	20	historical	historical	ADJ
fueconorg-12876	197	21	context	context	NOUN
fueconorg-12876	197	22	.	.	PUNCT
fueconorg-12876	198	1	the	the	DET
fueconorg-12876	198	2	findings	finding	NOUN
fueconorg-12876	198	3	suggest	suggest	VERB
fueconorg-12876	198	4	a	a	DET
fueconorg-12876	198	5	need	need	NOUN
fueconorg-12876	198	6	for	for	ADP
fueconorg-12876	198	7	timelier	timely	ADJ
fueconorg-12876	198	8	and	and	CCONJ
fueconorg-12876	198	9	coordinated	coordinated	ADJ
fueconorg-12876	198	10	revisions	revision	NOUN
fueconorg-12876	198	11	to	to	ADP
fueconorg-12876	198	12	the	the	DET
fueconorg-12876	198	13	eu	eu	PROPN
fueconorg-12876	198	14	's	's	PART
fueconorg-12876	198	15	regulatory	regulatory	ADJ
fueconorg-12876	198	16	frameworks	framework	NOUN
fueconorg-12876	198	17	to	to	PART
fueconorg-12876	198	18	maintain	maintain	VERB
fueconorg-12876	198	19	its	its	PRON
fueconorg-12876	198	20	pioneering	pioneer	VERB
fueconorg-12876	198	21	role	role	NOUN
fueconorg-12876	198	22	.	.	PUNCT
fueconorg-12876	199	1	there	there	PRON
fueconorg-12876	199	2	should	should	AUX
fueconorg-12876	199	3	be	be	AUX
fueconorg-12876	199	4	increased	increase	VERB
fueconorg-12876	199	5	efforts	effort	NOUN
fueconorg-12876	199	6	to	to	PART
fueconorg-12876	199	7	harmonize	harmonize	VERB
fueconorg-12876	199	8	sustainability	sustainability	NOUN
fueconorg-12876	199	9	reporting	reporting	NOUN
fueconorg-12876	199	10	standards	standard	NOUN
fueconorg-12876	199	11	globally	globally	ADV
fueconorg-12876	199	12	,	,	PUNCT
fueconorg-12876	199	13	learning	learn	VERB
fueconorg-12876	199	14	from	from	ADP
fueconorg-12876	199	15	the	the	DET
fueconorg-12876	199	16	eu	eu	PROPN
fueconorg-12876	199	17	's	's	PART
fueconorg-12876	199	18	experiences	experience	NOUN
fueconorg-12876	199	19	and	and	CCONJ
fueconorg-12876	199	20	the	the	DET
fueconorg-12876	199	21	evolving	evolve	VERB
fueconorg-12876	199	22	role	role	NOUN
fueconorg-12876	199	23	of	of	ADP
fueconorg-12876	199	24	the	the	DET
fueconorg-12876	199	25	issb	issb	NOUN
fueconorg-12876	199	26	.	.	PUNCT
fueconorg-12876	200	1	for	for	ADP
fueconorg-12876	200	2	the	the	DET
fueconorg-12876	200	3	future	future	ADJ
fueconorg-12876	200	4	research	research	NOUN
fueconorg-12876	200	5	several	several	ADJ
fueconorg-12876	200	6	topics	topic	NOUN
fueconorg-12876	200	7	may	may	AUX
fueconorg-12876	200	8	be	be	AUX
fueconorg-12876	200	9	interesting	interesting	ADJ
fueconorg-12876	200	10	:	:	PUNCT
fueconorg-12876	200	11	investigate	investigate	VERB
fueconorg-12876	200	12	the	the	DET
fueconorg-12876	200	13	long	long	ADJ
fueconorg-12876	200	14	-	-	PUNCT
fueconorg-12876	200	15	term	term	NOUN
fueconorg-12876	200	16	impacts	impact	NOUN
fueconorg-12876	200	17	of	of	ADP
fueconorg-12876	200	18	the	the	DET
fueconorg-12876	200	19	csrd	csrd	NOUN
fueconorg-12876	200	20	on	on	ADP
fueconorg-12876	200	21	thirdcountry	thirdcountry	NOUN
fueconorg-12876	200	22	companies	company	NOUN
fueconorg-12876	200	23	and	and	CCONJ
fueconorg-12876	200	24	global	global	ADJ
fueconorg-12876	200	25	value	value	NOUN
fueconorg-12876	200	26	chains	chain	NOUN
fueconorg-12876	200	27	,	,	PUNCT
fueconorg-12876	200	28	examine	examine	VERB
fueconorg-12876	200	29	the	the	DET
fueconorg-12876	200	30	factors	factor	NOUN
fueconorg-12876	200	31	influencing	influence	VERB
fueconorg-12876	200	32	the	the	DET
fueconorg-12876	200	33	adoption	adoption	NOUN
fueconorg-12876	200	34	and	and	CCONJ
fueconorg-12876	200	35	integration	integration	NOUN
fueconorg-12876	200	36	of	of	ADP
fueconorg-12876	200	37	issb	issb	NOUN
fueconorg-12876	200	38	standards	standard	NOUN
fueconorg-12876	200	39	worldwide	worldwide	ADV
fueconorg-12876	200	40	and	and	CCONJ
fueconorg-12876	200	41	examine	examine	VERB
fueconorg-12876	200	42	the	the	DET
fueconorg-12876	200	43	factors	factor	NOUN
fueconorg-12876	200	44	influencing	influence	VERB
fueconorg-12876	200	45	the	the	DET
fueconorg-12876	200	46	adoption	adoption	NOUN
fueconorg-12876	200	47	and	and	CCONJ
fueconorg-12876	200	48	integration	integration	NOUN
fueconorg-12876	200	49	of	of	ADP
fueconorg-12876	200	50	issb	issb	NOUN
fueconorg-12876	200	51	standards	standard	NOUN
fueconorg-12876	200	52	worldwide	worldwide	ADV
fueconorg-12876	200	53	.	.	PUNCT
fueconorg-12876	201	1	however	however	ADV
fueconorg-12876	201	2	,	,	PUNCT
fueconorg-12876	201	3	this	this	DET
fueconorg-12876	201	4	paper	paper	NOUN
fueconorg-12876	201	5	has	have	VERB
fueconorg-12876	201	6	also	also	ADV
fueconorg-12876	201	7	some	some	DET
fueconorg-12876	201	8	limitations	limitation	NOUN
fueconorg-12876	201	9	because	because	SCONJ
fueconorg-12876	201	10	the	the	DET
fueconorg-12876	201	11	paper	paper	NOUN
fueconorg-12876	201	12	primarily	primarily	ADV
fueconorg-12876	201	13	focuses	focus	VERB
fueconorg-12876	201	14	on	on	ADP
fueconorg-12876	201	15	the	the	DET
fueconorg-12876	201	16	eu	eu	PROPN
fueconorg-12876	201	17	regulation	regulation	NOUN
fueconorg-12876	201	18	,	,	PUNCT
fueconorg-12876	201	19	potentially	potentially	ADV
fueconorg-12876	201	20	overlooking	overlook	VERB
fueconorg-12876	201	21	parallel	parallel	ADJ
fueconorg-12876	201	22	developments	development	NOUN
fueconorg-12876	201	23	in	in	ADP
fueconorg-12876	201	24	other	other	ADJ
fueconorg-12876	201	25	regions	region	NOUN
fueconorg-12876	201	26	which	which	PRON
fueconorg-12876	201	27	might	might	AUX
fueconorg-12876	201	28	provide	provide	VERB
fueconorg-12876	201	29	additional	additional	ADJ
fueconorg-12876	201	30	context	context	NOUN
fueconorg-12876	201	31	.	.	PUNCT
fueconorg-12876	202	1	findings	finding	NOUN
fueconorg-12876	202	2	related	relate	VERB
fueconorg-12876	202	3	to	to	ADP
fueconorg-12876	202	4	the	the	DET
fueconorg-12876	202	5	eu	eu	PROPN
fueconorg-12876	202	6	may	may	AUX
fueconorg-12876	202	7	not	not	PART
fueconorg-12876	202	8	be	be	AUX
fueconorg-12876	202	9	directly	directly	ADV
fueconorg-12876	202	10	applicable	applicable	ADJ
fueconorg-12876	202	11	to	to	ADP
fueconorg-12876	202	12	other	other	ADJ
fueconorg-12876	202	13	regulatory	regulatory	ADJ
fueconorg-12876	202	14	environments	environment	NOUN
fueconorg-12876	202	15	due	due	ADP
fueconorg-12876	202	16	to	to	ADP
fueconorg-12876	202	17	differing	differ	VERB
fueconorg-12876	202	18	political	political	ADJ
fueconorg-12876	202	19	,	,	PUNCT
fueconorg-12876	202	20	economic	economic	ADJ
fueconorg-12876	202	21	,	,	PUNCT
fueconorg-12876	202	22	and	and	CCONJ
fueconorg-12876	202	23	social	social	ADJ
fueconorg-12876	202	24	contexts	contexts	NOUN
fueconorg-12876	202	25	.	.	PUNCT
fueconorg-12876	203	1	references	reference	NOUN
fueconorg-12876	203	2	bebbington	bebbington	PROPN
fueconorg-12876	203	3	,	,	PUNCT
fueconorg-12876	203	4	j.	j.	PROPN
fueconorg-12876	203	5	(	(	PUNCT
fueconorg-12876	203	6	1993	1993	NUM
fueconorg-12876	203	7	)	)	PUNCT
fueconorg-12876	203	8	.	.	PUNCT
fueconorg-12876	204	1	the	the	DET
fueconorg-12876	204	2	ec	ec	PROPN
fueconorg-12876	204	3	fifth	fifth	ADJ
fueconorg-12876	204	4	action	action	NOUN
fueconorg-12876	204	5	plan	plan	NOUN
fueconorg-12876	204	6	:	:	PUNCT
fueconorg-12876	204	7	towards	towards	ADP
fueconorg-12876	204	8	sustainability	sustainability	NOUN
fueconorg-12876	204	9	.	.	PUNCT
fueconorg-12876	205	1	social	social	ADJ
fueconorg-12876	205	2	and	and	CCONJ
fueconorg-12876	205	3	environmental	environmental	ADJ
fueconorg-12876	205	4	accountability	accountability	NOUN
fueconorg-12876	205	5	journal	journal	NOUN
fueconorg-12876	205	6	,	,	PUNCT
fueconorg-12876	205	7	13(1	13(1	NUM
fueconorg-12876	205	8	)	)	PUNCT
fueconorg-12876	205	9	,	,	PUNCT
fueconorg-12876	205	10	9	9	NUM
fueconorg-12876	205	11	-	-	SYM
fueconorg-12876	205	12	11	11	NUM
fueconorg-12876	205	13	.	.	PUNCT
fueconorg-12876	206	1	https://doi.org/10.1080/0969160x.1993.9665779	https://doi.org/10.1080/0969160x.1993.9665779	NOUN
fueconorg-12876	206	2	bmwk	bmwk	VERB
fueconorg-12876	206	3	(	(	PUNCT
fueconorg-12876	206	4	2024	2024	NUM
fueconorg-12876	206	5	)	)	PUNCT
fueconorg-12876	206	6	.	.	PUNCT
fueconorg-12876	207	1	abkommen	abkommen	PROPN
fueconorg-12876	207	2	von	von	PROPN
fueconorg-12876	207	3	paris	paris	PROPN
fueconorg-12876	208	1	[	[	X
fueconorg-12876	208	2	paris	paris	PROPN
fueconorg-12876	208	3	agreement	agreement	NOUN
fueconorg-12876	208	4	]	]	PUNCT
fueconorg-12876	208	5	.	.	PUNCT
fueconorg-12876	209	1	available	available	ADJ
fueconorg-12876	209	2	at	at	ADP
fueconorg-12876	209	3	:	:	PUNCT
fueconorg-12876	209	4	https://www.bmwk.de/redaktion/de/	https://www.bmwk.de/redaktion/de/	PROPN
fueconorg-12876	209	5	artikel	artikel	PROPN
fueconorg-12876	209	6	/	/	SYM
fueconorg-12876	209	7	industrie	industrie	NOUN
fueconorg-12876	209	8	/	/	SYM
fueconorg-12876	209	9	klimaschutz	klimaschutz	ADJ
fueconorg-12876	209	10	-	-	PUNCT
fueconorg-12876	209	11	abkommen	abkommen	NOUN
fueconorg-12876	209	12	-	-	PUNCT
fueconorg-12876	209	13	von	von	PROPN
fueconorg-12876	209	14	-	-	PUNCT
fueconorg-12876	209	15	paris.html	paris.html	PROPN
fueconorg-12876	209	16	(	(	PUNCT
fueconorg-12876	209	17	29.03.2024	29.03.2024	NUM
fueconorg-12876	209	18	)	)	PUNCT
fueconorg-12876	209	19	.	.	PUNCT
fueconorg-12876	210	1	breijer	breijer	PROPN
fueconorg-12876	210	2	,	,	PUNCT
fueconorg-12876	210	3	r.	r.	PROPN
fueconorg-12876	210	4	,	,	PUNCT
fueconorg-12876	210	5	erkens	erken	NOUN
fueconorg-12876	210	6	,	,	PUNCT
fueconorg-12876	210	7	m.	m.	PROPN
fueconorg-12876	210	8	h.	h.	PROPN
fueconorg-12876	210	9	r.	r.	PROPN
fueconorg-12876	210	10	,	,	PUNCT
fueconorg-12876	210	11	orij	orij	PROPN
fueconorg-12876	210	12	,	,	PUNCT
fueconorg-12876	210	13	r.	r.	PROPN
fueconorg-12876	210	14	p.	p.	PROPN
fueconorg-12876	210	15	,	,	PUNCT
fueconorg-12876	210	16	&	&	CCONJ
fueconorg-12876	210	17	vergoossen	vergoossen	PROPN
fueconorg-12876	210	18	,	,	PUNCT
fueconorg-12876	210	19	r.	r.	PROPN
fueconorg-12876	210	20	g.	g.	PROPN
fueconorg-12876	210	21	a.	a.	PROPN
fueconorg-12876	210	22	(	(	PUNCT
fueconorg-12876	210	23	2024	2024	NUM
fueconorg-12876	210	24	)	)	PUNCT
fueconorg-12876	210	25	.	.	PUNCT
fueconorg-12876	211	1	mandatory	mandatory	ADJ
fueconorg-12876	211	2	versus	versus	ADP
fueconorg-12876	211	3	voluntary	voluntary	ADJ
fueconorg-12876	211	4	nonfinancial	nonfinancial	ADJ
fueconorg-12876	211	5	reporting	reporting	NOUN
fueconorg-12876	211	6	:	:	PUNCT
fueconorg-12876	211	7	reporting	reporting	NOUN
fueconorg-12876	211	8	practices	practice	NOUN
fueconorg-12876	211	9	and	and	CCONJ
fueconorg-12876	211	10	economic	economic	ADJ
fueconorg-12876	211	11	consequences	consequence	NOUN
fueconorg-12876	211	12	.	.	PUNCT
fueconorg-12876	212	1	accounting	accounting	NOUN
fueconorg-12876	212	2	forum	forum	PROPN
fueconorg-12876	212	3	,	,	PUNCT
fueconorg-12876	212	4	1–33	1–33	PROPN
fueconorg-12876	212	5	.	.	PUNCT
fueconorg-12876	213	1	https://doi.org/10.1080/01559982.2024.2326334	https://doi.org/10.1080/01559982.2024.2326334	PROPN
fueconorg-12876	213	2	brundtland	brundtland	PROPN
fueconorg-12876	213	3	,	,	PUNCT
fueconorg-12876	213	4	g.	g.	PROPN
fueconorg-12876	213	5	h.	h.	PROPN
fueconorg-12876	213	6	(	(	PUNCT
fueconorg-12876	213	7	1987	1987	NUM
fueconorg-12876	213	8	)	)	PUNCT
fueconorg-12876	213	9	.	.	PUNCT
fueconorg-12876	214	1	our	our	PRON
fueconorg-12876	214	2	common	common	ADJ
fueconorg-12876	214	3	future	future	NOUN
fueconorg-12876	214	4	:	:	PUNCT
fueconorg-12876	214	5	report	report	NOUN
fueconorg-12876	214	6	of	of	ADP
fueconorg-12876	214	7	the	the	DET
fueconorg-12876	214	8	world	world	NOUN
fueconorg-12876	214	9	commission	commission	PROPN
fueconorg-12876	214	10	on	on	ADP
fueconorg-12876	214	11	environment	environment	NOUN
fueconorg-12876	214	12	and	and	CCONJ
fueconorg-12876	214	13	development	development	NOUN
fueconorg-12876	214	14	.	.	PUNCT
fueconorg-12876	215	1	un	un	ADJ
fueconorg-12876	215	2	-	-	ADJ
fueconorg-12876	215	3	dokument	dokument	ADJ
fueconorg-12876	215	4	a/42/427	a/42/427	NOUN
fueconorg-12876	215	5	.	.	PUNCT
fueconorg-12876	216	1	available	available	ADJ
fueconorg-12876	216	2	at	at	ADP
fueconorg-12876	216	3	:	:	PUNCT
fueconorg-12876	216	4	https://digitallibrary.un.org/record/139811	https://digitallibrary.un.org/record/139811	NOUN
fueconorg-12876	216	5	coenenberg	coenenberg	NOUN
fueconorg-12876	216	6	,	,	PUNCT
fueconorg-12876	216	7	a.	a.	NOUN
fueconorg-12876	216	8	g.	g.	PROPN
fueconorg-12876	216	9	,	,	PUNCT
fueconorg-12876	216	10	haller	haller	PROPN
fueconorg-12876	216	11	,	,	PUNCT
fueconorg-12876	216	12	a.	a.	PROPN
fueconorg-12876	216	13	,	,	PUNCT
fueconorg-12876	216	14	&	&	CCONJ
fueconorg-12876	216	15	schultze	schultze	PROPN
fueconorg-12876	216	16	,	,	PUNCT
fueconorg-12876	216	17	w.	w.	PROPN
fueconorg-12876	216	18	(	(	PUNCT
fueconorg-12876	216	19	2024	2024	NUM
fueconorg-12876	216	20	)	)	PUNCT
fueconorg-12876	216	21	.	.	PUNCT
fueconorg-12876	217	1	jahresabschluss	jahresabschluss	ADJ
fueconorg-12876	217	2	und	und	VERB
fueconorg-12876	217	3	jahresabschluss	jahresabschluss	ADJ
fueconorg-12876	217	4	-	-	PUNCT
fueconorg-12876	217	5	analyse	analyse	NOUN
fueconorg-12876	217	6	–	–	PUNCT
fueconorg-12876	217	7	betriebswirtschaftliche	betriebswirtschaftliche	NOUN
fueconorg-12876	217	8	,	,	PUNCT
fueconorg-12876	217	9	handelsrechtliche	handelsrechtliche	PROPN
fueconorg-12876	217	10	,	,	PUNCT
fueconorg-12876	217	11	steuerrechtliche	steuerrechtliche	PROPN
fueconorg-12876	217	12	und	und	VERB
fueconorg-12876	217	13	internationale	internationale	PROPN
fueconorg-12876	217	14	grundlagen	grundlagen	PROPN
fueconorg-12876	217	15	–	–	PUNCT
fueconorg-12876	217	16	hgb	hgb	PROPN
fueconorg-12876	217	17	,	,	PUNCT
fueconorg-12876	217	18	ias	ias	PROPN
fueconorg-12876	217	19	/	/	SYM
fueconorg-12876	217	20	ifrs	ifrs	PROPN
fueconorg-12876	217	21	,	,	PUNCT
fueconorg-12876	217	22	us	us	PROPN
fueconorg-12876	217	23	-	-	PUNCT
fueconorg-12876	217	24	gaap	gaap	NOUN
fueconorg-12876	217	25	,	,	PUNCT
fueconorg-12876	217	26	drs	dr	VERB
fueconorg-12876	217	27	[	[	X
fueconorg-12876	217	28	annual	annual	ADJ
fueconorg-12876	217	29	financial	financial	ADJ
fueconorg-12876	217	30	statements	statement	NOUN
fueconorg-12876	217	31	and	and	CCONJ
fueconorg-12876	217	32	annual	annual	ADJ
fueconorg-12876	217	33	financial	financial	ADJ
fueconorg-12876	217	34	statement	statement	NOUN
fueconorg-12876	217	35	analysis	analysis	NOUN
fueconorg-12876	217	36	–	–	PUNCT
fueconorg-12876	217	37	business	business	NOUN
fueconorg-12876	217	38	,	,	PUNCT
fueconorg-12876	217	39	commercial	commercial	ADJ
fueconorg-12876	217	40	law	law	NOUN
fueconorg-12876	217	41	,	,	PUNCT
fueconorg-12876	217	42	tax	tax	NOUN
fueconorg-12876	217	43	law	law	NOUN
fueconorg-12876	217	44	and	and	CCONJ
fueconorg-12876	217	45	international	international	ADJ
fueconorg-12876	217	46	principles	principle	NOUN
fueconorg-12876	217	47	–	–	PUNCT
fueconorg-12876	217	48	hgb	hgb	NOUN
fueconorg-12876	217	49	,	,	PUNCT
fueconorg-12876	217	50	ias	ias	PROPN
fueconorg-12876	217	51	/	/	SYM
fueconorg-12876	217	52	ifrs	ifrs	PROPN
fueconorg-12876	217	53	,	,	PUNCT
fueconorg-12876	217	54	us	us	PROPN
fueconorg-12876	217	55	-	-	PUNCT
fueconorg-12876	217	56	gaap	gaap	NOUN
fueconorg-12876	217	57	,	,	PUNCT
fueconorg-12876	217	58	drs	dr	VERB
fueconorg-12876	217	59	]	]	PUNCT
fueconorg-12876	217	60	.	.	PUNCT
fueconorg-12876	218	1	stuttgart	stuttgart	PROPN
fueconorg-12876	218	2	:	:	PUNCT
fueconorg-12876	218	3	schäffer	schäffer	NOUN
fueconorg-12876	218	4	-	-	PUNCT
fueconorg-12876	218	5	poeschel	poeschel	NOUN
fueconorg-12876	218	6	.	.	PUNCT
fueconorg-12876	219	1	council	council	PROPN
fueconorg-12876	219	2	of	of	ADP
fueconorg-12876	219	3	the	the	DET
fueconorg-12876	219	4	european	european	ADJ
fueconorg-12876	219	5	communities	community	NOUN
fueconorg-12876	219	6	(	(	PUNCT
fueconorg-12876	219	7	1973	1973	NUM
fueconorg-12876	219	8	)	)	PUNCT
fueconorg-12876	219	9	.	.	PUNCT
fueconorg-12876	220	1	declaration	declaration	NOUN
fueconorg-12876	220	2	of	of	ADP
fueconorg-12876	220	3	the	the	DET
fueconorg-12876	220	4	council	council	NOUN
fueconorg-12876	220	5	of	of	ADP
fueconorg-12876	220	6	the	the	DET
fueconorg-12876	220	7	european	european	ADJ
fueconorg-12876	220	8	communities	community	NOUN
fueconorg-12876	220	9	and	and	CCONJ
fueconorg-12876	220	10	of	of	ADP
fueconorg-12876	220	11	the	the	DET
fueconorg-12876	220	12	representatives	representative	NOUN
fueconorg-12876	220	13	of	of	ADP
fueconorg-12876	220	14	the	the	DET
fueconorg-12876	220	15	governments	government	NOUN
fueconorg-12876	220	16	of	of	ADP
fueconorg-12876	220	17	the	the	DET
fueconorg-12876	220	18	member	member	NOUN
fueconorg-12876	220	19	states	state	NOUN
fueconorg-12876	220	20	meeting	meet	VERB
fueconorg-12876	220	21	in	in	ADP
fueconorg-12876	220	22	the	the	DET
fueconorg-12876	220	23	council	council	NOUN
fueconorg-12876	220	24	of	of	ADP
fueconorg-12876	220	25	22	22	NUM
fueconorg-12876	220	26	november	november	PROPN
fueconorg-12876	220	27	1973	1973	NUM
fueconorg-12876	220	28	on	on	ADP
fueconorg-12876	220	29	the	the	DET
fueconorg-12876	220	30	programme	programme	NOUN
fueconorg-12876	220	31	of	of	ADP
fueconorg-12876	220	32	action	action	NOUN
fueconorg-12876	220	33	of	of	ADP
fueconorg-12876	220	34	the	the	DET
fueconorg-12876	220	35	european	european	ADJ
fueconorg-12876	220	36	communities	community	NOUN
fueconorg-12876	220	37	on	on	ADP
fueconorg-12876	220	38	the	the	DET
fueconorg-12876	220	39	environment	environment	NOUN
fueconorg-12876	220	40	.	.	PUNCT
fueconorg-12876	221	1	abl	abl	PROPN
fueconorg-12876	221	2	.	.	PUNCT
fueconorg-12876	222	1	nr	nr	PROPN
fueconorg-12876	223	1	.	.	PROPN
fueconorg-12876	223	2	c	c	PROPN
fueconorg-12876	223	3	112	112	NUM
fueconorg-12876	223	4	from	from	ADP
fueconorg-12876	223	5	20.12.1973	20.12.1973	NUM
fueconorg-12876	223	6	,	,	PUNCT
fueconorg-12876	223	7	1	1	NUM
fueconorg-12876	223	8	-	-	SYM
fueconorg-12876	223	9	53	53	NUM
fueconorg-12876	223	10	.	.	PUNCT
fueconorg-12876	224	1	council	council	NOUN
fueconorg-12876	224	2	of	of	ADP
fueconorg-12876	224	3	the	the	DET
fueconorg-12876	224	4	european	european	ADJ
fueconorg-12876	224	5	communities	community	NOUN
fueconorg-12876	224	6	(	(	PUNCT
fueconorg-12876	224	7	1977	1977	NUM
fueconorg-12876	224	8	)	)	PUNCT
fueconorg-12876	224	9	.	.	PUNCT
fueconorg-12876	225	1	resolution	resolution	NOUN
fueconorg-12876	225	2	of	of	ADP
fueconorg-12876	225	3	the	the	DET
fueconorg-12876	225	4	council	council	NOUN
fueconorg-12876	225	5	of	of	ADP
fueconorg-12876	225	6	the	the	DET
fueconorg-12876	225	7	european	european	ADJ
fueconorg-12876	225	8	communities	community	NOUN
fueconorg-12876	225	9	and	and	CCONJ
fueconorg-12876	225	10	of	of	ADP
fueconorg-12876	225	11	the	the	DET
fueconorg-12876	225	12	representatives	representative	NOUN
fueconorg-12876	225	13	of	of	ADP
fueconorg-12876	225	14	the	the	DET
fueconorg-12876	225	15	governments	government	NOUN
fueconorg-12876	225	16	of	of	ADP
fueconorg-12876	225	17	the	the	DET
fueconorg-12876	225	18	member	member	NOUN
fueconorg-12876	225	19	states	state	NOUN
fueconorg-12876	225	20	meeting	meet	VERB
fueconorg-12876	225	21	within	within	ADP
fueconorg-12876	225	22	the	the	DET
fueconorg-12876	225	23	council	council	NOUN
fueconorg-12876	225	24	of	of	ADP
fueconorg-12876	225	25	17	17	NUM
fueconorg-12876	225	26	may	may	PROPN
fueconorg-12876	225	27	1977	1977	NUM
fueconorg-12876	225	28	on	on	ADP
fueconorg-12876	225	29	the	the	DET
fueconorg-12876	225	30	continuation	continuation	NOUN
fueconorg-12876	225	31	and	and	CCONJ
fueconorg-12876	225	32	implementation	implementation	NOUN
fueconorg-12876	225	33	of	of	ADP
fueconorg-12876	225	34	a	a	DET
fueconorg-12876	225	35	european	european	ADJ
fueconorg-12876	225	36	community	community	NOUN
fueconorg-12876	225	37	policy	policy	NOUN
fueconorg-12876	225	38	and	and	CCONJ
fueconorg-12876	225	39	action	action	NOUN
fueconorg-12876	225	40	programme	programme	NOUN
fueconorg-12876	225	41	on	on	ADP
fueconorg-12876	225	42	the	the	DET
fueconorg-12876	225	43	environment	environment	NOUN
fueconorg-12876	225	44	.	.	PUNCT
fueconorg-12876	226	1	abl	abl	PROPN
fueconorg-12876	226	2	.	.	PUNCT
fueconorg-12876	227	1	nr	nr	PROPN
fueconorg-12876	227	2	.	.	PROPN
fueconorg-12876	228	1	c	c	PROPN
fueconorg-12876	228	2	139	139	NUM
fueconorg-12876	228	3	from	from	ADP
fueconorg-12876	228	4	13.06.1977	13.06.1977	NUM
fueconorg-12876	228	5	,	,	PUNCT
fueconorg-12876	228	6	1	1	NUM
fueconorg-12876	228	7	-	-	SYM
fueconorg-12876	228	8	47	47	NUM
fueconorg-12876	228	9	.	.	PUNCT
fueconorg-12876	229	1	council	council	NOUN
fueconorg-12876	229	2	of	of	ADP
fueconorg-12876	229	3	the	the	DET
fueconorg-12876	229	4	european	european	ADJ
fueconorg-12876	229	5	communities	community	NOUN
fueconorg-12876	229	6	(	(	PUNCT
fueconorg-12876	229	7	1983	1983	NUM
fueconorg-12876	229	8	)	)	PUNCT
fueconorg-12876	229	9	.	.	PUNCT
fueconorg-12876	230	1	resolution	resolution	NOUN
fueconorg-12876	230	2	of	of	ADP
fueconorg-12876	230	3	the	the	DET
fueconorg-12876	230	4	council	council	NOUN
fueconorg-12876	230	5	of	of	ADP
fueconorg-12876	230	6	the	the	DET
fueconorg-12876	230	7	european	european	ADJ
fueconorg-12876	230	8	communities	community	NOUN
fueconorg-12876	230	9	and	and	CCONJ
fueconorg-12876	230	10	of	of	ADP
fueconorg-12876	230	11	the	the	DET
fueconorg-12876	230	12	representatives	representative	NOUN
fueconorg-12876	230	13	of	of	ADP
fueconorg-12876	230	14	the	the	DET
fueconorg-12876	230	15	governments	government	NOUN
fueconorg-12876	230	16	of	of	ADP
fueconorg-12876	230	17	the	the	DET
fueconorg-12876	230	18	member	member	NOUN
fueconorg-12876	230	19	states	state	NOUN
fueconorg-12876	230	20	,	,	PUNCT
fueconorg-12876	230	21	meeting	meet	VERB
fueconorg-12876	230	22	within	within	ADP
fueconorg-12876	230	23	the	the	DET
fueconorg-12876	230	24	council	council	NOUN
fueconorg-12876	230	25	,	,	PUNCT
fueconorg-12876	230	26	of	of	ADP
fueconorg-12876	230	27	7	7	NUM
fueconorg-12876	230	28	february	february	NOUN
fueconorg-12876	230	29	1983	1983	NUM
fueconorg-12876	230	30	on	on	ADP
fueconorg-12876	230	31	the	the	DET
fueconorg-12876	230	32	continuation	continuation	NOUN
fueconorg-12876	230	33	and	and	CCONJ
fueconorg-12876	230	34	implementation	implementation	NOUN
fueconorg-12876	230	35	of	of	ADP
fueconorg-12876	230	36	a	a	DET
fueconorg-12876	230	37	european	european	ADJ
fueconorg-12876	230	38	community	community	NOUN
fueconorg-12876	230	39	policy	policy	NOUN
fueconorg-12876	230	40	and	and	CCONJ
fueconorg-12876	230	41	action	action	NOUN
fueconorg-12876	230	42	programme	programme	NOUN
fueconorg-12876	230	43	on	on	ADP
fueconorg-12876	230	44	the	the	DET
fueconorg-12876	230	45	environment	environment	NOUN
fueconorg-12876	230	46	(	(	PUNCT
fueconorg-12876	230	47	1982	1982	NUM
fueconorg-12876	230	48	to	to	ADP
fueconorg-12876	230	49	1986	1986	NUM
fueconorg-12876	230	50	)	)	PUNCT
fueconorg-12876	230	51	.	.	PUNCT
fueconorg-12876	231	1	abl	abl	PROPN
fueconorg-12876	231	2	.	.	PUNCT
fueconorg-12876	232	1	nr	nr	PROPN
fueconorg-12876	232	2	.	.	PROPN
fueconorg-12876	233	1	c	c	PROPN
fueconorg-12876	233	2	46	46	NUM
fueconorg-12876	233	3	from	from	ADP
fueconorg-12876	233	4	17.02.1983	17.02.1983	NUM
fueconorg-12876	233	5	,	,	PUNCT
fueconorg-12876	233	6	1	1	NUM
fueconorg-12876	233	7	-	-	SYM
fueconorg-12876	233	8	16	16	NUM
fueconorg-12876	233	9	.	.	PUNCT
fueconorg-12876	234	1	council	council	NOUN
fueconorg-12876	234	2	of	of	ADP
fueconorg-12876	234	3	the	the	DET
fueconorg-12876	234	4	european	european	ADJ
fueconorg-12876	234	5	communities	community	NOUN
fueconorg-12876	234	6	(	(	PUNCT
fueconorg-12876	234	7	1987	1987	NUM
fueconorg-12876	234	8	)	)	PUNCT
fueconorg-12876	234	9	.	.	PUNCT
fueconorg-12876	235	1	draft	draft	VERB
fueconorg-12876	235	2	for	for	ADP
fueconorg-12876	235	3	a	a	DET
fueconorg-12876	235	4	resolution	resolution	NOUN
fueconorg-12876	235	5	of	of	ADP
fueconorg-12876	235	6	the	the	DET
fueconorg-12876	235	7	council	council	NOUN
fueconorg-12876	235	8	of	of	ADP
fueconorg-12876	235	9	the	the	DET
fueconorg-12876	235	10	european	european	ADJ
fueconorg-12876	235	11	communities	community	NOUN
fueconorg-12876	235	12	on	on	ADP
fueconorg-12876	235	13	the	the	DET
fueconorg-12876	235	14	continuation	continuation	NOUN
fueconorg-12876	235	15	and	and	CCONJ
fueconorg-12876	235	16	implementation	implementation	NOUN
fueconorg-12876	235	17	of	of	ADP
fueconorg-12876	235	18	a	a	DET
fueconorg-12876	235	19	european	european	ADJ
fueconorg-12876	235	20	community	community	NOUN
fueconorg-12876	235	21	policy	policy	NOUN
fueconorg-12876	235	22	and	and	CCONJ
fueconorg-12876	235	23	action	action	NOUN
fueconorg-12876	235	24	programme	programme	NOUN
fueconorg-12876	235	25	on	on	ADP
fueconorg-12876	235	26	the	the	DET
fueconorg-12876	235	27	environment	environment	NOUN
fueconorg-12876	235	28	(	(	PUNCT
fueconorg-12876	235	29	1987	1987	NUM
fueconorg-12876	235	30	-	-	SYM
fueconorg-12876	235	31	1992	1992	NUM
fueconorg-12876	235	32	)	)	PUNCT
fueconorg-12876	235	33	.	.	PUNCT
fueconorg-12876	236	1	abl	abl	PROPN
fueconorg-12876	236	2	.	.	PUNCT
fueconorg-12876	237	1	nr	nr	PROPN
fueconorg-12876	237	2	.	.	PROPN
fueconorg-12876	238	1	c	c	PROPN
fueconorg-12876	238	2	70	70	NUM
fueconorg-12876	238	3	from	from	ADP
fueconorg-12876	238	4	18.03.1987	18.03.1987	NUM
fueconorg-12876	238	5	,	,	PUNCT
fueconorg-12876	238	6	1	1	NUM
fueconorg-12876	238	7	-	-	SYM
fueconorg-12876	238	8	43	43	NUM
fueconorg-12876	238	9	.	.	PUNCT
fueconorg-12876	239	1	council	council	NOUN
fueconorg-12876	239	2	of	of	ADP
fueconorg-12876	239	3	the	the	DET
fueconorg-12876	239	4	european	european	ADJ
fueconorg-12876	239	5	communities	community	NOUN
fueconorg-12876	239	6	(	(	PUNCT
fueconorg-12876	239	7	1992	1992	NUM
fueconorg-12876	239	8	)	)	PUNCT
fueconorg-12876	239	9	.	.	PUNCT
fueconorg-12876	240	1	towards	towards	ADP
fueconorg-12876	240	2	sustainability	sustainability	NOUN
fueconorg-12876	240	3	–	–	PUNCT
fueconorg-12876	240	4	a	a	DET
fueconorg-12876	240	5	european	european	ADJ
fueconorg-12876	240	6	community	community	NOUN
fueconorg-12876	240	7	programme	programme	NOUN
fueconorg-12876	240	8	of	of	ADP
fueconorg-12876	240	9	policy	policy	NOUN
fueconorg-12876	240	10	and	and	CCONJ
fueconorg-12876	240	11	action	action	NOUN
fueconorg-12876	240	12	in	in	ADP
fueconorg-12876	240	13	relation	relation	NOUN
fueconorg-12876	240	14	to	to	ADP
fueconorg-12876	240	15	the	the	DET
fueconorg-12876	240	16	environment	environment	NOUN
fueconorg-12876	240	17	and	and	CCONJ
fueconorg-12876	240	18	sustainable	sustainable	ADJ
fueconorg-12876	240	19	development	development	NOUN
fueconorg-12876	240	20	.	.	PUNCT
fueconorg-12876	241	1	com(92	com(92	NOUN
fueconorg-12876	241	2	)	)	PUNCT
fueconorg-12876	242	1	23	23	NUM
fueconorg-12876	243	1	vol.i	vol.i	NUM
fueconorg-12876	243	2	-	-	PUNCT
fueconorg-12876	243	3	iii	iii	NOUN
fueconorg-12876	243	4	.	.	PUNCT
fueconorg-12876	244	1	https://doi.org/10.1080/0969160x.1993.9665779	https://doi.org/10.1080/0969160x.1993.9665779	NOUN
fueconorg-12876	244	2	https://www.bmwk.de/redaktion/de/%0bartikel/industrie/klimaschutz-abkommen-von-paris.html	https://www.bmwk.de/redaktion/de/%0bartikel/industrie/klimaschutz-abkommen-von-paris.html	X
fueconorg-12876	244	3	https://www.bmwk.de/redaktion/de/%0bartikel/industrie/klimaschutz-abkommen-von-paris.html	https://www.bmwk.de/redaktion/de/%0bartikel/industrie/klimaschutz-abkommen-von-paris.html	PROPN
fueconorg-12876	244	4	https://doi.org/10.1080/01559982.2024.2326334	https://doi.org/10.1080/01559982.2024.2326334	PROPN
fueconorg-12876	244	5	https://digitallibrary.un.org/record/139811	https://digitallibrary.un.org/record/139811	VERB
fueconorg-12876	244	6	254	254	NUM
fueconorg-12876	244	7	m.	m.	NOUN
fueconorg-12876	244	8	stojanović	stojanović	NOUN
fueconorg-12876	244	9	-	-	PUNCT
fueconorg-12876	244	10	blab	blab	NOUN
fueconorg-12876	244	11	,	,	PUNCT
fueconorg-12876	244	12	d.	d.	PROPN
fueconorg-12876	244	13	blab	blab	PROPN
fueconorg-12876	244	14	council	council	PROPN
fueconorg-12876	244	15	of	of	ADP
fueconorg-12876	244	16	the	the	DET
fueconorg-12876	244	17	european	european	ADJ
fueconorg-12876	244	18	communities	community	NOUN
fueconorg-12876	244	19	(	(	PUNCT
fueconorg-12876	244	20	1993	1993	NUM
fueconorg-12876	244	21	)	)	PUNCT
fueconorg-12876	244	22	.	.	PUNCT
fueconorg-12876	245	1	communication	communication	NOUN
fueconorg-12876	245	2	of	of	ADP
fueconorg-12876	245	3	8	8	NUM
fueconorg-12876	245	4	june	june	PROPN
fueconorg-12876	245	5	1999	1999	NUM
fueconorg-12876	245	6	from	from	ADP
fueconorg-12876	245	7	the	the	DET
fueconorg-12876	245	8	commission	commission	NOUN
fueconorg-12876	245	9	to	to	ADP
fueconorg-12876	245	10	the	the	DET
fueconorg-12876	245	11	european	european	ADJ
fueconorg-12876	245	12	parliament	parliament	NOUN
fueconorg-12876	245	13	and	and	CCONJ
fueconorg-12876	245	14	the	the	DET
fueconorg-12876	245	15	council	council	NOUN
fueconorg-12876	245	16	:	:	PUNCT
fueconorg-12876	245	17	single	single	ADJ
fueconorg-12876	245	18	market	market	NOUN
fueconorg-12876	245	19	and	and	CCONJ
fueconorg-12876	245	20	environment	environment	NOUN
fueconorg-12876	245	21	.	.	PUNCT
fueconorg-12876	246	1	com(99	com(99	PROPN
fueconorg-12876	246	2	)	)	PUNCT
fueconorg-12876	246	3	263	263	NUM
fueconorg-12876	246	4	.	.	PUNCT
fueconorg-12876	247	1	council	council	NOUN
fueconorg-12876	247	2	of	of	ADP
fueconorg-12876	247	3	the	the	DET
fueconorg-12876	247	4	european	european	ADJ
fueconorg-12876	247	5	communities	community	NOUN
fueconorg-12876	247	6	(	(	PUNCT
fueconorg-12876	247	7	1993	1993	NUM
fueconorg-12876	247	8	)	)	PUNCT
fueconorg-12876	247	9	.	.	PUNCT
fueconorg-12876	248	1	resolution	resolution	NOUN
fueconorg-12876	248	2	of	of	ADP
fueconorg-12876	248	3	the	the	DET
fueconorg-12876	248	4	council	council	NOUN
fueconorg-12876	248	5	and	and	CCONJ
fueconorg-12876	248	6	the	the	DET
fueconorg-12876	248	7	representatives	representative	NOUN
fueconorg-12876	248	8	of	of	ADP
fueconorg-12876	248	9	the	the	DET
fueconorg-12876	248	10	governments	government	NOUN
fueconorg-12876	248	11	of	of	ADP
fueconorg-12876	248	12	the	the	DET
fueconorg-12876	248	13	member	member	NOUN
fueconorg-12876	248	14	states	state	NOUN
fueconorg-12876	248	15	,	,	PUNCT
fueconorg-12876	248	16	meeting	meet	VERB
fueconorg-12876	248	17	within	within	ADP
fueconorg-12876	248	18	the	the	DET
fueconorg-12876	248	19	council	council	NOUN
fueconorg-12876	248	20	of	of	ADP
fueconorg-12876	248	21	1	1	NUM
fueconorg-12876	248	22	february	february	NOUN
fueconorg-12876	248	23	1993	1993	NUM
fueconorg-12876	248	24	on	on	ADP
fueconorg-12876	248	25	a	a	DET
fueconorg-12876	248	26	community	community	NOUN
fueconorg-12876	248	27	programme	programme	NOUN
fueconorg-12876	248	28	of	of	ADP
fueconorg-12876	248	29	policy	policy	NOUN
fueconorg-12876	248	30	and	and	CCONJ
fueconorg-12876	248	31	action	action	NOUN
fueconorg-12876	248	32	in	in	ADP
fueconorg-12876	248	33	relation	relation	NOUN
fueconorg-12876	248	34	to	to	ADP
fueconorg-12876	248	35	the	the	DET
fueconorg-12876	248	36	environment	environment	NOUN
fueconorg-12876	248	37	and	and	CCONJ
fueconorg-12876	248	38	sustainable	sustainable	ADJ
fueconorg-12876	248	39	development	development	NOUN
fueconorg-12876	248	40	a	a	DET
fueconorg-12876	248	41	european	european	ADJ
fueconorg-12876	248	42	community	community	NOUN
fueconorg-12876	248	43	programme	programme	NOUN
fueconorg-12876	248	44	of	of	ADP
fueconorg-12876	248	45	policy	policy	NOUN
fueconorg-12876	248	46	and	and	CCONJ
fueconorg-12876	248	47	action	action	NOUN
fueconorg-12876	248	48	in	in	ADP
fueconorg-12876	248	49	relation	relation	NOUN
fueconorg-12876	248	50	to	to	ADP
fueconorg-12876	248	51	the	the	DET
fueconorg-12876	248	52	environment	environment	NOUN
fueconorg-12876	248	53	and	and	CCONJ
fueconorg-12876	248	54	sustainable	sustainable	ADJ
fueconorg-12876	248	55	development	development	NOUN
fueconorg-12876	248	56	.	.	PUNCT
fueconorg-12876	249	1	abl	abl	PROPN
fueconorg-12876	249	2	.	.	PUNCT
fueconorg-12876	250	1	nr	nr	PROPN
fueconorg-12876	250	2	.	.	PROPN
fueconorg-12876	251	1	c	c	PROPN
fueconorg-12876	251	2	138	138	NUM
fueconorg-12876	251	3	from	from	ADP
fueconorg-12876	251	4	17.05.1993	17.05.1993	NUM
fueconorg-12876	251	5	,	,	PUNCT
fueconorg-12876	251	6	1	1	NUM
fueconorg-12876	251	7	-	-	SYM
fueconorg-12876	251	8	4	4	NUM
fueconorg-12876	251	9	.	.	PUNCT
fueconorg-12876	252	1	council	council	NOUN
fueconorg-12876	252	2	of	of	ADP
fueconorg-12876	252	3	the	the	DET
fueconorg-12876	252	4	european	european	ADJ
fueconorg-12876	252	5	communities	community	NOUN
fueconorg-12876	252	6	(	(	PUNCT
fueconorg-12876	252	7	2001a	2001a	NUM
fueconorg-12876	252	8	)	)	PUNCT
fueconorg-12876	252	9	.	.	PUNCT
fueconorg-12876	253	1	commission	commission	NOUN
fueconorg-12876	253	2	recommendation	recommendation	NOUN
fueconorg-12876	253	3	of	of	ADP
fueconorg-12876	253	4	30	30	NUM
fueconorg-12876	253	5	may	may	PROPN
fueconorg-12876	253	6	2001	2001	NUM
fueconorg-12876	253	7	on	on	ADP
fueconorg-12876	253	8	the	the	DET
fueconorg-12876	253	9	recognition	recognition	NOUN
fueconorg-12876	253	10	,	,	PUNCT
fueconorg-12876	253	11	measurement	measurement	NOUN
fueconorg-12876	253	12	and	and	CCONJ
fueconorg-12876	253	13	disclosure	disclosure	NOUN
fueconorg-12876	253	14	of	of	ADP
fueconorg-12876	253	15	environmental	environmental	ADJ
fueconorg-12876	253	16	issues	issue	NOUN
fueconorg-12876	253	17	in	in	ADP
fueconorg-12876	253	18	the	the	DET
fueconorg-12876	253	19	annual	annual	ADJ
fueconorg-12876	253	20	accounts	account	NOUN
fueconorg-12876	253	21	and	and	CCONJ
fueconorg-12876	253	22	annual	annual	ADJ
fueconorg-12876	253	23	reports	report	NOUN
fueconorg-12876	253	24	of	of	ADP
fueconorg-12876	253	25	companies	company	NOUN
fueconorg-12876	253	26	.	.	PUNCT
fueconorg-12876	254	1	abl	abl	PROPN
fueconorg-12876	254	2	.	.	PUNCT
fueconorg-12876	255	1	nr	nr	PROPN
fueconorg-12876	255	2	.	.	PUNCT
fueconorg-12876	256	1	l	l	PROPN
fueconorg-12876	256	2	156	156	NUM
fueconorg-12876	256	3	from	from	ADP
fueconorg-12876	256	4	13.06.2001	13.06.2001	NUM
fueconorg-12876	256	5	,	,	PUNCT
fueconorg-12876	256	6	33	33	NUM
fueconorg-12876	256	7	-	-	SYM
fueconorg-12876	256	8	42	42	NUM
fueconorg-12876	256	9	.	.	PUNCT
fueconorg-12876	257	1	council	council	NOUN
fueconorg-12876	257	2	of	of	ADP
fueconorg-12876	257	3	the	the	DET
fueconorg-12876	257	4	european	european	ADJ
fueconorg-12876	257	5	communities	community	NOUN
fueconorg-12876	257	6	(	(	PUNCT
fueconorg-12876	257	7	2001b	2001b	NUM
fueconorg-12876	257	8	)	)	PUNCT
fueconorg-12876	257	9	.	.	PUNCT
fueconorg-12876	258	1	green	green	ADJ
fueconorg-12876	258	2	paper	paper	PROPN
fueconorg-12876	258	3	promoting	promote	VERB
fueconorg-12876	258	4	a	a	DET
fueconorg-12876	258	5	european	european	ADJ
fueconorg-12876	258	6	framework	framework	NOUN
fueconorg-12876	258	7	for	for	ADP
fueconorg-12876	258	8	corporate	corporate	ADJ
fueconorg-12876	258	9	social	social	ADJ
fueconorg-12876	258	10	responsibility	responsibility	NOUN
fueconorg-12876	258	11	.	.	PUNCT
fueconorg-12876	259	1	com(2001	com(2001	PROPN
fueconorg-12876	259	2	)	)	PUNCT
fueconorg-12876	260	1	366	366	NUM
fueconorg-12876	260	2	.	.	PUNCT
fueconorg-12876	261	1	council	council	NOUN
fueconorg-12876	261	2	of	of	ADP
fueconorg-12876	261	3	the	the	DET
fueconorg-12876	261	4	european	european	ADJ
fueconorg-12876	261	5	communities	community	NOUN
fueconorg-12876	261	6	(	(	PUNCT
fueconorg-12876	261	7	2002	2002	NUM
fueconorg-12876	261	8	)	)	PUNCT
fueconorg-12876	261	9	.	.	PUNCT
fueconorg-12876	262	1	communication	communication	NOUN
fueconorg-12876	262	2	from	from	ADP
fueconorg-12876	262	3	the	the	DET
fueconorg-12876	262	4	commission	commission	NOUN
fueconorg-12876	262	5	concerning	concern	VERB
fueconorg-12876	262	6	corporate	corporate	ADJ
fueconorg-12876	262	7	social	social	ADJ
fueconorg-12876	262	8	responsibility	responsibility	NOUN
fueconorg-12876	262	9	:	:	PUNCT
fueconorg-12876	262	10	a	a	DET
fueconorg-12876	262	11	business	business	NOUN
fueconorg-12876	262	12	contribution	contribution	NOUN
fueconorg-12876	262	13	to	to	ADP
fueconorg-12876	262	14	sustainable	sustainable	ADJ
fueconorg-12876	262	15	development	development	NOUN
fueconorg-12876	262	16	.	.	PUNCT
fueconorg-12876	263	1	com(2002	com(2002	X
fueconorg-12876	263	2	)	)	PUNCT
fueconorg-12876	264	1	347	347	NUM
fueconorg-12876	264	2	.	.	PUNCT
fueconorg-12876	265	1	council	council	NOUN
fueconorg-12876	265	2	of	of	ADP
fueconorg-12876	265	3	the	the	DET
fueconorg-12876	265	4	european	european	ADJ
fueconorg-12876	265	5	communities	community	NOUN
fueconorg-12876	265	6	(	(	PUNCT
fueconorg-12876	265	7	2006	2006	NUM
fueconorg-12876	265	8	)	)	PUNCT
fueconorg-12876	265	9	.	.	PUNCT
fueconorg-12876	266	1	communication	communication	NOUN
fueconorg-12876	266	2	from	from	ADP
fueconorg-12876	266	3	the	the	DET
fueconorg-12876	266	4	commission	commission	NOUN
fueconorg-12876	266	5	to	to	ADP
fueconorg-12876	266	6	the	the	DET
fueconorg-12876	266	7	european	european	ADJ
fueconorg-12876	266	8	parliament	parliament	NOUN
fueconorg-12876	266	9	,	,	PUNCT
fueconorg-12876	266	10	the	the	DET
fueconorg-12876	266	11	council	council	NOUN
fueconorg-12876	266	12	and	and	CCONJ
fueconorg-12876	266	13	the	the	DET
fueconorg-12876	266	14	european	european	ADJ
fueconorg-12876	266	15	economic	economic	ADJ
fueconorg-12876	266	16	and	and	CCONJ
fueconorg-12876	266	17	social	social	ADJ
fueconorg-12876	266	18	committee	committee	NOUN
fueconorg-12876	266	19	implementing	implement	VERB
fueconorg-12876	266	20	the	the	DET
fueconorg-12876	266	21	partnership	partnership	NOUN
fueconorg-12876	266	22	for	for	ADP
fueconorg-12876	266	23	growth	growth	NOUN
fueconorg-12876	266	24	and	and	CCONJ
fueconorg-12876	266	25	jobs	job	NOUN
fueconorg-12876	266	26	:	:	PUNCT
fueconorg-12876	266	27	making	make	VERB
fueconorg-12876	266	28	europe	europe	PROPN
fueconorg-12876	266	29	a	a	DET
fueconorg-12876	266	30	pole	pole	NOUN
fueconorg-12876	266	31	of	of	ADP
fueconorg-12876	266	32	excellence	excellence	NOUN
fueconorg-12876	266	33	on	on	ADP
fueconorg-12876	266	34	corporate	corporate	ADJ
fueconorg-12876	266	35	social	social	ADJ
fueconorg-12876	266	36	responsibility	responsibility	NOUN
fueconorg-12876	266	37	.	.	PUNCT
fueconorg-12876	267	1	com(2006	com(2006	NOUN
fueconorg-12876	267	2	)	)	PUNCT
fueconorg-12876	267	3	136	136	NUM
fueconorg-12876	267	4	.	.	PUNCT
fueconorg-12876	268	1	cuomo	cuomo	PROPN
fueconorg-12876	268	2	,	,	PUNCT
fueconorg-12876	268	3	f.	f.	PROPN
fueconorg-12876	268	4	,	,	PUNCT
fueconorg-12876	268	5	gaia	gaia	PROPN
fueconorg-12876	268	6	,	,	PUNCT
fueconorg-12876	268	7	s.	s.	PROPN
fueconorg-12876	268	8	,	,	PUNCT
fueconorg-12876	268	9	girardone	girardone	PROPN
fueconorg-12876	268	10	,	,	PUNCT
fueconorg-12876	268	11	c.	c.	PROPN
fueconorg-12876	268	12	,	,	PUNCT
fueconorg-12876	268	13	&	&	CCONJ
fueconorg-12876	268	14	piserà	piserà	PROPN
fueconorg-12876	268	15	,	,	PUNCT
fueconorg-12876	268	16	s.	s.	PROPN
fueconorg-12876	268	17	(	(	PUNCT
fueconorg-12876	268	18	2022	2022	NUM
fueconorg-12876	268	19	)	)	PUNCT
fueconorg-12876	268	20	.	.	PUNCT
fueconorg-12876	269	1	the	the	DET
fueconorg-12876	269	2	effects	effect	NOUN
fueconorg-12876	269	3	of	of	ADP
fueconorg-12876	269	4	the	the	DET
fueconorg-12876	269	5	eu	eu	PROPN
fueconorg-12876	269	6	non	non	ADJ
fueconorg-12876	269	7	-	-	ADJ
fueconorg-12876	269	8	financial	financial	ADJ
fueconorg-12876	269	9	reporting	reporting	NOUN
fueconorg-12876	269	10	directive	directive	NOUN
fueconorg-12876	269	11	on	on	ADP
fueconorg-12876	269	12	corporate	corporate	ADJ
fueconorg-12876	269	13	social	social	ADJ
fueconorg-12876	269	14	responsibility	responsibility	NOUN
fueconorg-12876	269	15	.	.	PUNCT
fueconorg-12876	270	1	the	the	DET
fueconorg-12876	270	2	european	european	PROPN
fueconorg-12876	270	3	journal	journal	PROPN
fueconorg-12876	270	4	of	of	ADP
fueconorg-12876	270	5	finance	finance	NOUN
fueconorg-12876	270	6	,	,	PUNCT
fueconorg-12876	270	7	30(7	30(7	NUM
fueconorg-12876	270	8	)	)	PUNCT
fueconorg-12876	270	9	,	,	PUNCT
fueconorg-12876	270	10	726–752	726–752	NUM
fueconorg-12876	270	11	.	.	PUNCT
fueconorg-12876	270	12	https://doi.org/10	https://doi.org/10	PROPN
fueconorg-12876	270	13	.	.	PUNCT
fueconorg-12876	271	1	1080/1351847x.2022.2113812	1080/1351847x.2022.2113812	NUM
fueconorg-12876	271	2	durchschein	durchschein	NOUN
fueconorg-12876	271	3	,	,	PUNCT
fueconorg-12876	271	4	c.	c.	NOUN
fueconorg-12876	271	5	(	(	PUNCT
fueconorg-12876	271	6	2017	2017	NUM
fueconorg-12876	271	7	)	)	PUNCT
fueconorg-12876	271	8	.	.	PUNCT
fueconorg-12876	272	1	einfluss	einfluss	PROPN
fueconorg-12876	272	2	des	des	PROPN
fueconorg-12876	272	3	wandels	wandels	PROPN
fueconorg-12876	272	4	der	der	PROPN
fueconorg-12876	272	5	unternehmensberichterstattung	unternehmensberichterstattung	PROPN
fueconorg-12876	272	6	auf	auf	PROPN
fueconorg-12876	272	7	die	die	VERB
fueconorg-12876	272	8	informationsfunktion	informationsfunktion	NOUN
fueconorg-12876	272	9	des	des	PROPN
fueconorg-12876	272	10	wirtschaftsprüfers	wirtschaftsprüfers	PROPN
fueconorg-12876	272	11	.	.	PUNCT
fueconorg-12876	273	1	wiesbaden	wiesbaden	PROPN
fueconorg-12876	273	2	:	:	PUNCT
fueconorg-12876	273	3	springer	springer	NOUN
fueconorg-12876	273	4	gabler	gabler	NOUN
fueconorg-12876	273	5	.	.	PUNCT
fueconorg-12876	274	1	eg	eg	NOUN
fueconorg-12876	274	2	-	-	PUNCT
fueconorg-12876	274	3	rl	rl	PROPN
fueconorg-12876	274	4	(	(	PUNCT
fueconorg-12876	274	5	2003	2003	NUM
fueconorg-12876	274	6	)	)	PUNCT
fueconorg-12876	274	7	.	.	PUNCT
fueconorg-12876	275	1	directive	directive	NOUN
fueconorg-12876	275	2	2003/51	2003/51	NUM
fueconorg-12876	275	3	/	/	SYM
fueconorg-12876	275	4	ec	ec	PROPN
fueconorg-12876	275	5	of	of	ADP
fueconorg-12876	275	6	the	the	DET
fueconorg-12876	275	7	european	european	ADJ
fueconorg-12876	275	8	parliament	parliament	NOUN
fueconorg-12876	275	9	and	and	CCONJ
fueconorg-12876	275	10	of	of	ADP
fueconorg-12876	275	11	the	the	DET
fueconorg-12876	275	12	council	council	NOUN
fueconorg-12876	275	13	of	of	ADP
fueconorg-12876	275	14	18	18	NUM
fueconorg-12876	275	15	june	june	PROPN
fueconorg-12876	275	16	2003	2003	NUM
fueconorg-12876	275	17	amending	amend	VERB
fueconorg-12876	275	18	directives	directive	NOUN
fueconorg-12876	275	19	78/660	78/660	NUM
fueconorg-12876	275	20	/	/	SYM
fueconorg-12876	275	21	eec	eec	PROPN
fueconorg-12876	275	22	,	,	PUNCT
fueconorg-12876	275	23	83/349	83/349	NUM
fueconorg-12876	275	24	/	/	SYM
fueconorg-12876	275	25	eec	eec	PROPN
fueconorg-12876	275	26	,	,	PUNCT
fueconorg-12876	275	27	86/635	86/635	PROPN
fueconorg-12876	275	28	/	/	SYM
fueconorg-12876	275	29	eec	eec	PROPN
fueconorg-12876	275	30	and	and	CCONJ
fueconorg-12876	275	31	91/674	91/674	NOUN
fueconorg-12876	275	32	/	/	SYM
fueconorg-12876	275	33	eec	eec	PROPN
fueconorg-12876	275	34	on	on	ADP
fueconorg-12876	275	35	the	the	DET
fueconorg-12876	275	36	annual	annual	ADJ
fueconorg-12876	275	37	and	and	CCONJ
fueconorg-12876	275	38	consolidated	consolidated	ADJ
fueconorg-12876	275	39	accounts	account	NOUN
fueconorg-12876	275	40	of	of	ADP
fueconorg-12876	275	41	certain	certain	ADJ
fueconorg-12876	275	42	types	type	NOUN
fueconorg-12876	275	43	of	of	ADP
fueconorg-12876	275	44	companies	company	NOUN
fueconorg-12876	275	45	,	,	PUNCT
fueconorg-12876	275	46	banks	bank	NOUN
fueconorg-12876	275	47	and	and	CCONJ
fueconorg-12876	275	48	other	other	ADJ
fueconorg-12876	275	49	financial	financial	ADJ
fueconorg-12876	275	50	institutions	institution	NOUN
fueconorg-12876	275	51	and	and	CCONJ
fueconorg-12876	275	52	insurance	insurance	NOUN
fueconorg-12876	275	53	undertakings	undertaking	NOUN
fueconorg-12876	275	54	:	:	PUNCT
fueconorg-12876	275	55	abl	abl	PROPN
fueconorg-12876	275	56	.	.	PUNCT
fueconorg-12876	275	57	nr	nr	PROPN
fueconorg-12876	275	58	.	.	PUNCT
fueconorg-12876	276	1	l	l	PROPN
fueconorg-12876	276	2	178	178	NUM
fueconorg-12876	276	3	from	from	ADP
fueconorg-12876	276	4	17.07.2003	17.07.2003	NUM
fueconorg-12876	276	5	,	,	PUNCT
fueconorg-12876	276	6	16	16	NUM
fueconorg-12876	276	7	-	-	SYM
fueconorg-12876	276	8	22	22	NUM
fueconorg-12876	276	9	.	.	PUNCT
fueconorg-12876	277	1	eg	eg	NOUN
fueconorg-12876	277	2	-	-	PUNCT
fueconorg-12876	277	3	vo	vo	NOUN
fueconorg-12876	277	4	(	(	PUNCT
fueconorg-12876	277	5	2002	2002	NUM
fueconorg-12876	277	6	)	)	PUNCT
fueconorg-12876	277	7	.	.	PUNCT
fueconorg-12876	278	1	regulation	regulation	NOUN
fueconorg-12876	278	2	(	(	PUNCT
fueconorg-12876	278	3	ec	ec	PROPN
fueconorg-12876	278	4	)	)	PUNCT
fueconorg-12876	278	5	no	no	DET
fueconorg-12876	278	6	1606/2002	1606/2002	NUM
fueconorg-12876	278	7	of	of	ADP
fueconorg-12876	278	8	the	the	DET
fueconorg-12876	278	9	european	european	ADJ
fueconorg-12876	278	10	parliament	parliament	NOUN
fueconorg-12876	278	11	and	and	CCONJ
fueconorg-12876	278	12	of	of	ADP
fueconorg-12876	278	13	the	the	DET
fueconorg-12876	278	14	council	council	NOUN
fueconorg-12876	278	15	of	of	ADP
fueconorg-12876	278	16	19	19	NUM
fueconorg-12876	278	17	july	july	PROPN
fueconorg-12876	278	18	2002	2002	NUM
fueconorg-12876	278	19	on	on	ADP
fueconorg-12876	278	20	the	the	DET
fueconorg-12876	278	21	application	application	NOUN
fueconorg-12876	278	22	of	of	ADP
fueconorg-12876	278	23	international	international	ADJ
fueconorg-12876	278	24	accounting	accounting	NOUN
fueconorg-12876	278	25	standards	standard	NOUN
fueconorg-12876	278	26	.	.	PUNCT
fueconorg-12876	279	1	abl	abl	PROPN
fueconorg-12876	279	2	.	.	PUNCT
fueconorg-12876	280	1	nr	nr	PROPN
fueconorg-12876	280	2	.	.	PUNCT
fueconorg-12876	281	1	l	l	PROPN
fueconorg-12876	281	2	243	243	NUM
fueconorg-12876	281	3	from	from	ADP
fueconorg-12876	281	4	11.09.2002	11.09.2002	NUM
fueconorg-12876	281	5	,	,	PUNCT
fueconorg-12876	281	6	1	1	NUM
fueconorg-12876	281	7	-	-	SYM
fueconorg-12876	281	8	4	4	NUM
fueconorg-12876	281	9	.	.	PUNCT
fueconorg-12876	282	1	eu	eu	PROPN
fueconorg-12876	282	2	-	-	PROPN
fueconorg-12876	282	3	rl	rl	PROPN
fueconorg-12876	282	4	(	(	PUNCT
fueconorg-12876	282	5	2013	2013	NUM
fueconorg-12876	282	6	)	)	PUNCT
fueconorg-12876	282	7	.	.	PUNCT
fueconorg-12876	283	1	directive	directive	NOUN
fueconorg-12876	283	2	2013/34	2013/34	NUM
fueconorg-12876	283	3	/	/	SYM
fueconorg-12876	283	4	eu	eu	PROPN
fueconorg-12876	283	5	of	of	ADP
fueconorg-12876	283	6	the	the	DET
fueconorg-12876	283	7	european	european	ADJ
fueconorg-12876	283	8	parliament	parliament	NOUN
fueconorg-12876	283	9	and	and	CCONJ
fueconorg-12876	283	10	of	of	ADP
fueconorg-12876	283	11	the	the	DET
fueconorg-12876	283	12	council	council	NOUN
fueconorg-12876	283	13	of	of	ADP
fueconorg-12876	283	14	26	26	NUM
fueconorg-12876	283	15	june	june	PROPN
fueconorg-12876	283	16	2013	2013	NUM
fueconorg-12876	283	17	on	on	ADP
fueconorg-12876	283	18	the	the	DET
fueconorg-12876	283	19	annual	annual	ADJ
fueconorg-12876	283	20	financial	financial	ADJ
fueconorg-12876	283	21	statements	statement	NOUN
fueconorg-12876	283	22	,	,	PUNCT
fueconorg-12876	283	23	consolidated	consolidated	ADJ
fueconorg-12876	283	24	financial	financial	ADJ
fueconorg-12876	283	25	statements	statement	NOUN
fueconorg-12876	283	26	and	and	CCONJ
fueconorg-12876	283	27	related	related	ADJ
fueconorg-12876	283	28	reports	report	NOUN
fueconorg-12876	283	29	of	of	ADP
fueconorg-12876	283	30	certain	certain	ADJ
fueconorg-12876	283	31	types	type	NOUN
fueconorg-12876	283	32	of	of	ADP
fueconorg-12876	283	33	undertakings	undertaking	NOUN
fueconorg-12876	283	34	,	,	PUNCT
fueconorg-12876	283	35	amending	amend	VERB
fueconorg-12876	283	36	directive	directive	NOUN
fueconorg-12876	283	37	2006/43	2006/43	NUM
fueconorg-12876	283	38	/	/	SYM
fueconorg-12876	283	39	ec	ec	PROPN
fueconorg-12876	283	40	of	of	ADP
fueconorg-12876	283	41	the	the	DET
fueconorg-12876	283	42	european	european	ADJ
fueconorg-12876	283	43	parliament	parliament	NOUN
fueconorg-12876	283	44	and	and	CCONJ
fueconorg-12876	283	45	of	of	ADP
fueconorg-12876	283	46	the	the	DET
fueconorg-12876	283	47	council	council	PROPN
fueconorg-12876	283	48	and	and	CCONJ
fueconorg-12876	283	49	repealing	repeal	VERB
fueconorg-12876	283	50	council	council	NOUN
fueconorg-12876	283	51	directives	directive	NOUN
fueconorg-12876	283	52	78/660	78/660	NUM
fueconorg-12876	283	53	/	/	SYM
fueconorg-12876	283	54	eec	eec	PROPN
fueconorg-12876	283	55	and	and	CCONJ
fueconorg-12876	283	56	83/349	83/349	NUM
fueconorg-12876	283	57	/	/	SYM
fueconorg-12876	283	58	eec	eec	PROPN
fueconorg-12876	283	59	.	.	PUNCT
fueconorg-12876	284	1	abl	abl	PROPN
fueconorg-12876	284	2	.	.	PUNCT
fueconorg-12876	285	1	nr	nr	PROPN
fueconorg-12876	285	2	.	.	PUNCT
fueconorg-12876	286	1	l	l	PROPN
fueconorg-12876	286	2	182	182	NUM
fueconorg-12876	286	3	from	from	ADP
fueconorg-12876	286	4	29.06.2013	29.06.2013	NUM
fueconorg-12876	286	5	,	,	PUNCT
fueconorg-12876	286	6	19	19	NUM
fueconorg-12876	286	7	-	-	SYM
fueconorg-12876	286	8	76	76	NUM
fueconorg-12876	286	9	.	.	PUNCT
fueconorg-12876	287	1	eu	eu	PROPN
fueconorg-12876	287	2	-	-	PROPN
fueconorg-12876	287	3	rl	rl	PROPN
fueconorg-12876	287	4	(	(	PUNCT
fueconorg-12876	287	5	2014	2014	NUM
fueconorg-12876	287	6	)	)	PUNCT
fueconorg-12876	287	7	.	.	PUNCT
fueconorg-12876	288	1	directive	directive	NOUN
fueconorg-12876	288	2	2014/95	2014/95	NUM
fueconorg-12876	288	3	/	/	SYM
fueconorg-12876	288	4	eu	eu	PROPN
fueconorg-12876	288	5	of	of	ADP
fueconorg-12876	288	6	the	the	DET
fueconorg-12876	288	7	european	european	ADJ
fueconorg-12876	288	8	parliament	parliament	NOUN
fueconorg-12876	288	9	and	and	CCONJ
fueconorg-12876	288	10	of	of	ADP
fueconorg-12876	288	11	the	the	DET
fueconorg-12876	288	12	council	council	NOUN
fueconorg-12876	288	13	of	of	ADP
fueconorg-12876	288	14	22	22	NUM
fueconorg-12876	288	15	october	october	PROPN
fueconorg-12876	288	16	2014	2014	NUM
fueconorg-12876	288	17	amending	amend	VERB
fueconorg-12876	288	18	directive	directive	NOUN
fueconorg-12876	288	19	2013/34	2013/34	NUM
fueconorg-12876	288	20	/	/	SYM
fueconorg-12876	288	21	eu	eu	PROPN
fueconorg-12876	288	22	as	as	SCONJ
fueconorg-12876	288	23	regards	regard	VERB
fueconorg-12876	288	24	disclosure	disclosure	NOUN
fueconorg-12876	288	25	of	of	ADP
fueconorg-12876	288	26	non	non	ADJ
fueconorg-12876	288	27	-	-	ADJ
fueconorg-12876	288	28	financial	financial	ADJ
fueconorg-12876	288	29	and	and	CCONJ
fueconorg-12876	288	30	diversity	diversity	NOUN
fueconorg-12876	288	31	information	information	NOUN
fueconorg-12876	288	32	by	by	ADP
fueconorg-12876	288	33	certain	certain	ADJ
fueconorg-12876	288	34	large	large	ADJ
fueconorg-12876	288	35	undertakings	undertaking	NOUN
fueconorg-12876	288	36	and	and	CCONJ
fueconorg-12876	288	37	groups	group	NOUN
fueconorg-12876	288	38	.	.	PUNCT
fueconorg-12876	289	1	abl	abl	PROPN
fueconorg-12876	289	2	.	.	PUNCT
fueconorg-12876	290	1	nr	nr	PROPN
fueconorg-12876	290	2	.	.	PUNCT
fueconorg-12876	291	1	l	l	PROPN
fueconorg-12876	291	2	330	330	NUM
fueconorg-12876	291	3	from	from	ADP
fueconorg-12876	291	4	15.11.2014	15.11.2014	NUM
fueconorg-12876	291	5	,	,	PUNCT
fueconorg-12876	291	6	1	1	NUM
fueconorg-12876	291	7	-	-	SYM
fueconorg-12876	291	8	9	9	NUM
fueconorg-12876	291	9	.	.	PUNCT
fueconorg-12876	292	1	eu	eu	PROPN
fueconorg-12876	292	2	-	-	PROPN
fueconorg-12876	292	3	rl	rl	X
fueconorg-12876	292	4	(	(	PUNCT
fueconorg-12876	292	5	2022	2022	NUM
fueconorg-12876	292	6	)	)	PUNCT
fueconorg-12876	292	7	.	.	PUNCT
fueconorg-12876	293	1	directive	directive	NOUN
fueconorg-12876	293	2	(	(	PUNCT
fueconorg-12876	293	3	eu	eu	PROPN
fueconorg-12876	293	4	)	)	PUNCT
fueconorg-12876	293	5	2022/2464	2022/2464	NUM
fueconorg-12876	293	6	of	of	ADP
fueconorg-12876	293	7	the	the	DET
fueconorg-12876	293	8	european	european	ADJ
fueconorg-12876	293	9	parliament	parliament	NOUN
fueconorg-12876	293	10	and	and	CCONJ
fueconorg-12876	293	11	of	of	ADP
fueconorg-12876	293	12	the	the	DET
fueconorg-12876	293	13	council	council	NOUN
fueconorg-12876	293	14	of	of	ADP
fueconorg-12876	293	15	14	14	NUM
fueconorg-12876	293	16	december	december	PROPN
fueconorg-12876	293	17	2022	2022	NUM
fueconorg-12876	293	18	amending	amend	VERB
fueconorg-12876	293	19	regulation	regulation	NOUN
fueconorg-12876	293	20	(	(	PUNCT
fueconorg-12876	293	21	eu	eu	NOUN
fueconorg-12876	293	22	)	)	PUNCT
fueconorg-12876	293	23	no	no	DET
fueconorg-12876	293	24	537/2014	537/2014	NOUN
fueconorg-12876	293	25	,	,	PUNCT
fueconorg-12876	293	26	directive	directive	NOUN
fueconorg-12876	293	27	2004/109	2004/109	NUM
fueconorg-12876	293	28	/	/	SYM
fueconorg-12876	293	29	ec	ec	PROPN
fueconorg-12876	293	30	,	,	PUNCT
fueconorg-12876	293	31	directive	directive	NOUN
fueconorg-12876	293	32	2006/43	2006/43	NUM
fueconorg-12876	293	33	/	/	SYM
fueconorg-12876	293	34	ec	ec	PROPN
fueconorg-12876	293	35	and	and	CCONJ
fueconorg-12876	293	36	directive	directive	NOUN
fueconorg-12876	293	37	2013/34	2013/34	NUM
fueconorg-12876	293	38	/	/	SYM
fueconorg-12876	293	39	eu	eu	PROPN
fueconorg-12876	293	40	,	,	PUNCT
fueconorg-12876	293	41	as	as	SCONJ
fueconorg-12876	293	42	regards	regard	VERB
fueconorg-12876	293	43	corporate	corporate	ADJ
fueconorg-12876	293	44	sustainability	sustainability	NOUN
fueconorg-12876	293	45	reporting	reporting	NOUN
fueconorg-12876	293	46	.	.	PUNCT
fueconorg-12876	294	1	abl	abl	PROPN
fueconorg-12876	294	2	.	.	PUNCT
fueconorg-12876	295	1	nr	nr	PROPN
fueconorg-12876	295	2	.	.	PUNCT
fueconorg-12876	296	1	l	l	PROPN
fueconorg-12876	296	2	322	322	NUM
fueconorg-12876	296	3	from	from	ADP
fueconorg-12876	296	4	16.12.2022	16.12.2022	NUM
fueconorg-12876	296	5	,	,	PUNCT
fueconorg-12876	296	6	15	15	NUM
fueconorg-12876	296	7	-	-	SYM
fueconorg-12876	296	8	80	80	NUM
fueconorg-12876	296	9	.	.	PUNCT
fueconorg-12876	297	1	european	european	PROPN
fueconorg-12876	297	2	commission	commission	PROPN
fueconorg-12876	297	3	(	(	PUNCT
fueconorg-12876	297	4	2010	2010	NUM
fueconorg-12876	297	5	)	)	PUNCT
fueconorg-12876	297	6	.	.	PUNCT
fueconorg-12876	298	1	communication	communication	NOUN
fueconorg-12876	298	2	(	(	PUNCT
fueconorg-12876	298	3	com(2010	com(2010	NOUN
fueconorg-12876	298	4	)	)	PUNCT
fueconorg-12876	298	5	2020	2020	NUM
fueconorg-12876	298	6	final	final	ADJ
fueconorg-12876	298	7	)	)	PUNCT
fueconorg-12876	298	8	–	–	PUNCT
fueconorg-12876	298	9	europe	europe	PROPN
fueconorg-12876	298	10	2020	2020	NUM
fueconorg-12876	298	11	:	:	PUNCT
fueconorg-12876	298	12	a	a	DET
fueconorg-12876	298	13	strategy	strategy	NOUN
fueconorg-12876	298	14	for	for	ADP
fueconorg-12876	298	15	smart	smart	ADJ
fueconorg-12876	298	16	,	,	PUNCT
fueconorg-12876	298	17	sustainable	sustainable	ADJ
fueconorg-12876	298	18	and	and	CCONJ
fueconorg-12876	298	19	inclusive	inclusive	ADJ
fueconorg-12876	298	20	growth	growth	NOUN
fueconorg-12876	298	21	.	.	PUNCT
fueconorg-12876	299	1	com(2010	com(2010	NOUN
fueconorg-12876	299	2	)	)	PUNCT
fueconorg-12876	299	3	2020	2020	NUM
fueconorg-12876	299	4	.	.	PUNCT
fueconorg-12876	300	1	european	european	PROPN
fueconorg-12876	300	2	commission	commission	PROPN
fueconorg-12876	300	3	(	(	PUNCT
fueconorg-12876	300	4	2011a	2011a	NUM
fueconorg-12876	300	5	)	)	PUNCT
fueconorg-12876	300	6	.	.	PUNCT
fueconorg-12876	301	1	communication	communication	NOUN
fueconorg-12876	301	2	from	from	ADP
fueconorg-12876	301	3	the	the	DET
fueconorg-12876	301	4	commission	commission	NOUN
fueconorg-12876	301	5	to	to	ADP
fueconorg-12876	301	6	the	the	DET
fueconorg-12876	301	7	european	european	PROPN
fueconorg-12876	301	8	parliament	parliament	NOUN
fueconorg-12876	301	9	,	,	PUNCT
fueconorg-12876	301	10	the	the	DET
fueconorg-12876	301	11	council	council	NOUN
fueconorg-12876	301	12	,	,	PUNCT
fueconorg-12876	301	13	the	the	DET
fueconorg-12876	301	14	european	european	ADJ
fueconorg-12876	301	15	economic	economic	ADJ
fueconorg-12876	301	16	and	and	CCONJ
fueconorg-12876	301	17	social	social	ADJ
fueconorg-12876	301	18	committee	committee	NOUN
fueconorg-12876	301	19	and	and	CCONJ
fueconorg-12876	301	20	the	the	DET
fueconorg-12876	301	21	committee	committee	NOUN
fueconorg-12876	301	22	of	of	ADP
fueconorg-12876	301	23	the	the	DET
fueconorg-12876	301	24	regions	region	NOUN
fueconorg-12876	301	25	:	:	PUNCT
fueconorg-12876	301	26	single	single	ADJ
fueconorg-12876	301	27	market	market	NOUN
fueconorg-12876	301	28	act	act	NOUN
fueconorg-12876	301	29	—	—	PUNCT
fueconorg-12876	301	30	twelve	twelve	NUM
fueconorg-12876	301	31	levers	lever	NOUN
fueconorg-12876	301	32	to	to	PART
fueconorg-12876	301	33	boost	boost	VERB
fueconorg-12876	301	34	growth	growth	NOUN
fueconorg-12876	301	35	and	and	CCONJ
fueconorg-12876	301	36	strengthen	strengthen	VERB
fueconorg-12876	301	37	confidence	confidence	NOUN
fueconorg-12876	301	38	—	—	PUNCT
fueconorg-12876	301	39	‘	'	PUNCT
fueconorg-12876	301	40	working	work	VERB
fueconorg-12876	301	41	together	together	ADV
fueconorg-12876	301	42	to	to	PART
fueconorg-12876	301	43	create	create	VERB
fueconorg-12876	301	44	new	new	ADJ
fueconorg-12876	301	45	growth	growth	NOUN
fueconorg-12876	301	46	’	'	PUNCT
fueconorg-12876	301	47	.	.	PUNCT
fueconorg-12876	302	1	com(2011	com(2011	NOUN
fueconorg-12876	302	2	)	)	PUNCT
fueconorg-12876	302	3	206	206	NUM
fueconorg-12876	302	4	.	.	PUNCT
fueconorg-12876	303	1	european	european	PROPN
fueconorg-12876	303	2	commission	commission	PROPN
fueconorg-12876	303	3	(	(	PUNCT
fueconorg-12876	303	4	2011b	2011b	NUM
fueconorg-12876	303	5	)	)	PUNCT
fueconorg-12876	303	6	.	.	PUNCT
fueconorg-12876	304	1	communication	communication	NOUN
fueconorg-12876	304	2	from	from	ADP
fueconorg-12876	304	3	the	the	DET
fueconorg-12876	304	4	commission	commission	NOUN
fueconorg-12876	304	5	to	to	ADP
fueconorg-12876	304	6	the	the	DET
fueconorg-12876	304	7	european	european	PROPN
fueconorg-12876	304	8	parliament	parliament	NOUN
fueconorg-12876	304	9	,	,	PUNCT
fueconorg-12876	304	10	the	the	DET
fueconorg-12876	304	11	council	council	NOUN
fueconorg-12876	304	12	,	,	PUNCT
fueconorg-12876	304	13	the	the	DET
fueconorg-12876	304	14	european	european	ADJ
fueconorg-12876	304	15	economic	economic	ADJ
fueconorg-12876	304	16	and	and	CCONJ
fueconorg-12876	304	17	social	social	ADJ
fueconorg-12876	304	18	committee	committee	NOUN
fueconorg-12876	304	19	and	and	CCONJ
fueconorg-12876	304	20	the	the	DET
fueconorg-12876	304	21	committee	committee	NOUN
fueconorg-12876	304	22	of	of	ADP
fueconorg-12876	304	23	the	the	DET
fueconorg-12876	304	24	regions	region	NOUN
fueconorg-12876	304	25	.	.	PUNCT
fueconorg-12876	305	1	a	a	DET
fueconorg-12876	305	2	renewed	renew	VERB
fueconorg-12876	305	3	eu	eu	PROPN
fueconorg-12876	305	4	strategy	strategy	NOUN
fueconorg-12876	305	5	2011	2011	NUM
fueconorg-12876	305	6	-	-	SYM
fueconorg-12876	305	7	14	14	NUM
fueconorg-12876	305	8	for	for	ADP
fueconorg-12876	305	9	corporate	corporate	ADJ
fueconorg-12876	305	10	social	social	ADJ
fueconorg-12876	305	11	responsibility	responsibility	NOUN
fueconorg-12876	305	12	.	.	PUNCT
fueconorg-12876	306	1	com(2011	com(2011	PRON
fueconorg-12876	306	2	)	)	PUNCT
fueconorg-12876	307	1	681	681	NUM
fueconorg-12876	307	2	.	.	PUNCT
fueconorg-12876	308	1	european	european	PROPN
fueconorg-12876	308	2	commission	commission	PROPN
fueconorg-12876	308	3	(	(	PUNCT
fueconorg-12876	308	4	2018a	2018a	NUM
fueconorg-12876	308	5	)	)	PUNCT
fueconorg-12876	308	6	.	.	PUNCT
fueconorg-12876	309	1	communication	communication	NOUN
fueconorg-12876	309	2	from	from	ADP
fueconorg-12876	309	3	the	the	DET
fueconorg-12876	309	4	commission	commission	NOUN
fueconorg-12876	309	5	to	to	ADP
fueconorg-12876	309	6	the	the	DET
fueconorg-12876	309	7	european	european	PROPN
fueconorg-12876	309	8	parliament	parliament	NOUN
fueconorg-12876	309	9	,	,	PUNCT
fueconorg-12876	309	10	the	the	DET
fueconorg-12876	309	11	european	european	PROPN
fueconorg-12876	309	12	council	council	PROPN
fueconorg-12876	309	13	,	,	PUNCT
fueconorg-12876	309	14	the	the	DET
fueconorg-12876	309	15	council	council	NOUN
fueconorg-12876	309	16	,	,	PUNCT
fueconorg-12876	309	17	the	the	DET
fueconorg-12876	309	18	european	european	PROPN
fueconorg-12876	309	19	central	central	PROPN
fueconorg-12876	309	20	bank	bank	PROPN
fueconorg-12876	309	21	,	,	PUNCT
fueconorg-12876	309	22	the	the	DET
fueconorg-12876	309	23	european	european	ADJ
fueconorg-12876	309	24	economic	economic	ADJ
fueconorg-12876	309	25	and	and	CCONJ
fueconorg-12876	309	26	social	social	ADJ
fueconorg-12876	309	27	committee	committee	NOUN
fueconorg-12876	309	28	and	and	CCONJ
fueconorg-12876	309	29	the	the	DET
fueconorg-12876	309	30	committee	committee	NOUN
fueconorg-12876	309	31	of	of	ADP
fueconorg-12876	309	32	the	the	DET
fueconorg-12876	309	33	regions	region	NOUN
fueconorg-12876	309	34	.	.	PUNCT
fueconorg-12876	310	1	action	action	NOUN
fueconorg-12876	310	2	plan	plan	NOUN
fueconorg-12876	310	3	:	:	PUNCT
fueconorg-12876	310	4	financing	finance	VERB
fueconorg-12876	310	5	sustainable	sustainable	ADJ
fueconorg-12876	310	6	growth	growth	NOUN
fueconorg-12876	310	7	.	.	PUNCT
fueconorg-12876	311	1	kom(2018	kom(2018	NOUN
fueconorg-12876	311	2	)	)	PUNCT
fueconorg-12876	312	1	97	97	NUM
fueconorg-12876	312	2	.	.	PUNCT
fueconorg-12876	313	1	european	european	PROPN
fueconorg-12876	313	2	commission	commission	PROPN
fueconorg-12876	313	3	(	(	PUNCT
fueconorg-12876	313	4	2018b	2018b	NUM
fueconorg-12876	313	5	)	)	PUNCT
fueconorg-12876	313	6	.	.	PUNCT
fueconorg-12876	314	1	summary	summary	NOUN
fueconorg-12876	314	2	report	report	NOUN
fueconorg-12876	314	3	of	of	ADP
fueconorg-12876	314	4	the	the	DET
fueconorg-12876	314	5	public	public	ADJ
fueconorg-12876	314	6	consultation	consultation	NOUN
fueconorg-12876	314	7	on	on	ADP
fueconorg-12876	314	8	the	the	DET
fueconorg-12876	314	9	fitness	fitness	NOUN
fueconorg-12876	314	10	check	check	NOUN
fueconorg-12876	314	11	on	on	ADP
fueconorg-12876	314	12	the	the	DET
fueconorg-12876	314	13	eu	eu	PROPN
fueconorg-12876	314	14	framework	framework	NOUN
fueconorg-12876	314	15	for	for	ADP
fueconorg-12876	314	16	public	public	ADJ
fueconorg-12876	314	17	reporting	reporting	NOUN
fueconorg-12876	314	18	by	by	ADP
fueconorg-12876	314	19	companies	company	NOUN
fueconorg-12876	314	20	21	21	NUM
fueconorg-12876	314	21	march	march	PROPN
fueconorg-12876	314	22	2018	2018	NUM
fueconorg-12876	314	23	31	31	NUM
fueconorg-12876	314	24	july	july	PROPN
fueconorg-12876	314	25	2018	2018	NUM
fueconorg-12876	314	26	.	.	PUNCT
fueconorg-12876	315	1	ares(2018)5582266	ares(2018)5582266	NOUN
fueconorg-12876	315	2	–	–	PUNCT
fueconorg-12876	315	3	31/10/2028	31/10/2028	NUM
fueconorg-12876	315	4	,	,	PUNCT
fueconorg-12876	315	5	1	1	NUM
fueconorg-12876	315	6	-	-	SYM
fueconorg-12876	315	7	19	19	NUM
fueconorg-12876	315	8	.	.	PUNCT
fueconorg-12876	315	9	european	european	PROPN
fueconorg-12876	315	10	commission	commission	PROPN
fueconorg-12876	315	11	(	(	PUNCT
fueconorg-12876	315	12	2019	2019	NUM
fueconorg-12876	315	13	)	)	PUNCT
fueconorg-12876	315	14	.	.	PUNCT
fueconorg-12876	316	1	communication	communication	NOUN
fueconorg-12876	316	2	from	from	ADP
fueconorg-12876	316	3	the	the	DET
fueconorg-12876	316	4	commission	commission	NOUN
fueconorg-12876	316	5	to	to	ADP
fueconorg-12876	316	6	the	the	DET
fueconorg-12876	316	7	european	european	PROPN
fueconorg-12876	316	8	parliament	parliament	NOUN
fueconorg-12876	316	9	,	,	PUNCT
fueconorg-12876	316	10	the	the	DET
fueconorg-12876	316	11	european	european	PROPN
fueconorg-12876	316	12	council	council	PROPN
fueconorg-12876	316	13	,	,	PUNCT
fueconorg-12876	316	14	the	the	DET
fueconorg-12876	316	15	council	council	NOUN
fueconorg-12876	316	16	,	,	PUNCT
fueconorg-12876	316	17	the	the	DET
fueconorg-12876	316	18	european	european	ADJ
fueconorg-12876	316	19	economic	economic	ADJ
fueconorg-12876	316	20	and	and	CCONJ
fueconorg-12876	316	21	social	social	ADJ
fueconorg-12876	316	22	committee	committee	NOUN
fueconorg-12876	316	23	and	and	CCONJ
fueconorg-12876	316	24	the	the	DET
fueconorg-12876	316	25	committee	committee	NOUN
fueconorg-12876	316	26	of	of	ADP
fueconorg-12876	316	27	the	the	DET
fueconorg-12876	316	28	regions	region	NOUN
fueconorg-12876	316	29	.	.	PUNCT
fueconorg-12876	317	1	the	the	DET
fueconorg-12876	317	2	european	european	PROPN
fueconorg-12876	317	3	green	green	PROPN
fueconorg-12876	317	4	deal	deal	PROPN
fueconorg-12876	317	5	.	.	PUNCT
fueconorg-12876	318	1	com(2019	com(2019	PUNCT
fueconorg-12876	318	2	)	)	PUNCT
fueconorg-12876	319	1	640	640	NUM
fueconorg-12876	319	2	.	.	PUNCT
fueconorg-12876	320	1	european	european	PROPN
fueconorg-12876	320	2	commission	commission	PROPN
fueconorg-12876	320	3	(	(	PUNCT
fueconorg-12876	320	4	2024	2024	NUM
fueconorg-12876	320	5	)	)	PUNCT
fueconorg-12876	320	6	.	.	PUNCT
fueconorg-12876	321	1	about	about	ADP
fueconorg-12876	321	2	emas	emas	PROPN
fueconorg-12876	321	3	.	.	PUNCT
fueconorg-12876	322	1	https://green-business.ec.europa.eu/eco-management-and-auditscheme-emas/about-emas_en	https://green-business.ec.europa.eu/eco-management-and-auditscheme-emas/about-emas_en	PROPN
fueconorg-12876	322	2	(	(	PUNCT
fueconorg-12876	322	3	29.03.2024	29.03.2024	NOUN
fueconorg-12876	322	4	)	)	PUNCT
fueconorg-12876	322	5	.	.	PUNCT
fueconorg-12876	323	1	european	european	PROPN
fueconorg-12876	323	2	council	council	PROPN
fueconorg-12876	323	3	(	(	PUNCT
fueconorg-12876	323	4	2001	2001	NUM
fueconorg-12876	323	5	)	)	PUNCT
fueconorg-12876	323	6	.	.	PUNCT
fueconorg-12876	324	1	presidency	presidency	NOUN
fueconorg-12876	324	2	conclusions	conclusion	NOUN
fueconorg-12876	324	3	,	,	PUNCT
fueconorg-12876	324	4	göteborg	göteborg	PROPN
fueconorg-12876	324	5	european	european	PROPN
fueconorg-12876	324	6	council	council	PROPN
fueconorg-12876	324	7	(	(	PUNCT
fueconorg-12876	324	8	15	15	NUM
fueconorg-12876	324	9	and	and	CCONJ
fueconorg-12876	324	10	16	16	NUM
fueconorg-12876	324	11	june	june	PROPN
fueconorg-12876	324	12	2001	2001	NUM
fueconorg-12876	324	13	)	)	PUNCT
fueconorg-12876	324	14	.	.	PUNCT
fueconorg-12876	325	1	sn	sn	PROPN
fueconorg-12876	325	2	200/1/01	200/1/01	X
fueconorg-12876	325	3	rev	rev	X
fueconorg-12876	325	4	1	1	NUM
fueconorg-12876	325	5	,	,	PUNCT
fueconorg-12876	325	6	1	1	NUM
fueconorg-12876	325	7	-	-	SYM
fueconorg-12876	325	8	22	22	NUM
fueconorg-12876	325	9	.	.	PUNCT
fueconorg-12876	326	1	https://doi.org/10.%0b1080/1351847x.2022.2113812	https://doi.org/10.%0b1080/1351847x.2022.2113812	PROPN
fueconorg-12876	326	2	https://doi.org/10.%0b1080/1351847x.2022.2113812	https://doi.org/10.%0b1080/1351847x.2022.2113812	PROPN
fueconorg-12876	326	3	mandatory	mandatory	ADJ
fueconorg-12876	326	4	sustainability	sustainability	NOUN
fueconorg-12876	326	5	reporting	reporting	NOUN
fueconorg-12876	326	6	–	–	PUNCT
fueconorg-12876	326	7	evolution	evolution	NOUN
fueconorg-12876	326	8	of	of	ADP
fueconorg-12876	326	9	regulation	regulation	NOUN
fueconorg-12876	326	10	in	in	ADP
fueconorg-12876	326	11	the	the	DET
fueconorg-12876	326	12	european	european	PROPN
fueconorg-12876	326	13	union	union	PROPN
fueconorg-12876	326	14	255	255	NUM
fueconorg-12876	326	15	eu	eu	PROPN
fueconorg-12876	326	16	-	-	PROPN
fueconorg-12876	326	17	vo	vo	X
fueconorg-12876	326	18	(	(	PUNCT
fueconorg-12876	326	19	2019a	2019a	NUM
fueconorg-12876	326	20	)	)	PUNCT
fueconorg-12876	326	21	.	.	PUNCT
fueconorg-12876	327	1	regulation	regulation	NOUN
fueconorg-12876	327	2	(	(	PUNCT
fueconorg-12876	327	3	eu	eu	NOUN
fueconorg-12876	327	4	)	)	PUNCT
fueconorg-12876	327	5	2019/2088	2019/2088	NUM
fueconorg-12876	327	6	of	of	ADP
fueconorg-12876	327	7	the	the	DET
fueconorg-12876	327	8	european	european	ADJ
fueconorg-12876	327	9	parliament	parliament	NOUN
fueconorg-12876	327	10	and	and	CCONJ
fueconorg-12876	327	11	of	of	ADP
fueconorg-12876	327	12	the	the	DET
fueconorg-12876	327	13	council	council	NOUN
fueconorg-12876	327	14	of	of	ADP
fueconorg-12876	327	15	27	27	NUM
fueconorg-12876	327	16	november	november	PROPN
fueconorg-12876	327	17	2019	2019	NUM
fueconorg-12876	327	18	on	on	ADP
fueconorg-12876	327	19	sustainability‐related	sustainability‐relate	VERB
fueconorg-12876	327	20	disclosures	disclosure	NOUN
fueconorg-12876	327	21	in	in	ADP
fueconorg-12876	327	22	the	the	DET
fueconorg-12876	327	23	financial	financial	ADJ
fueconorg-12876	327	24	services	service	NOUN
fueconorg-12876	327	25	sector	sector	NOUN
fueconorg-12876	327	26	.	.	PUNCT
fueconorg-12876	328	1	abl	abl	PROPN
fueconorg-12876	328	2	.	.	PUNCT
fueconorg-12876	329	1	nr	nr	PROPN
fueconorg-12876	329	2	.	.	PUNCT
fueconorg-12876	330	1	l	l	PROPN
fueconorg-12876	330	2	317	317	NUM
fueconorg-12876	330	3	from	from	ADP
fueconorg-12876	330	4	09.12.2019	09.12.2019	PROPN
fueconorg-12876	330	5	,	,	PUNCT
fueconorg-12876	330	6	1	1	NUM
fueconorg-12876	330	7	-	-	SYM
fueconorg-12876	330	8	16	16	NUM
fueconorg-12876	330	9	.	.	PUNCT
fueconorg-12876	331	1	eu	eu	PROPN
fueconorg-12876	331	2	-	-	PROPN
fueconorg-12876	331	3	vo	vo	X
fueconorg-12876	331	4	(	(	PUNCT
fueconorg-12876	331	5	2019b	2019b	NUM
fueconorg-12876	331	6	)	)	PUNCT
fueconorg-12876	331	7	.	.	PUNCT
fueconorg-12876	332	1	regulation	regulation	NOUN
fueconorg-12876	332	2	(	(	PUNCT
fueconorg-12876	332	3	eu	eu	NOUN
fueconorg-12876	332	4	)	)	PUNCT
fueconorg-12876	332	5	2019/2089	2019/2089	NUM
fueconorg-12876	332	6	of	of	ADP
fueconorg-12876	332	7	the	the	DET
fueconorg-12876	332	8	european	european	ADJ
fueconorg-12876	332	9	parliament	parliament	NOUN
fueconorg-12876	332	10	and	and	CCONJ
fueconorg-12876	332	11	of	of	ADP
fueconorg-12876	332	12	the	the	DET
fueconorg-12876	332	13	council	council	NOUN
fueconorg-12876	332	14	of	of	ADP
fueconorg-12876	332	15	27	27	NUM
fueconorg-12876	332	16	november	november	PROPN
fueconorg-12876	332	17	2019	2019	NUM
fueconorg-12876	332	18	amending	amend	VERB
fueconorg-12876	332	19	regulation	regulation	NOUN
fueconorg-12876	332	20	(	(	PUNCT
fueconorg-12876	332	21	eu	eu	NOUN
fueconorg-12876	332	22	)	)	PUNCT
fueconorg-12876	332	23	2016/1011	2016/1011	NUM
fueconorg-12876	332	24	as	as	SCONJ
fueconorg-12876	332	25	regards	regard	VERB
fueconorg-12876	332	26	eu	eu	PROPN
fueconorg-12876	332	27	climate	climate	NOUN
fueconorg-12876	332	28	transition	transition	NOUN
fueconorg-12876	332	29	benchmarks	benchmark	NOUN
fueconorg-12876	332	30	,	,	PUNCT
fueconorg-12876	332	31	eu	eu	PROPN
fueconorg-12876	332	32	parisaligned	parisaligne	VERB
fueconorg-12876	332	33	benchmarks	benchmark	NOUN
fueconorg-12876	332	34	and	and	CCONJ
fueconorg-12876	332	35	sustainability	sustainability	NOUN
fueconorg-12876	332	36	-	-	PUNCT
fueconorg-12876	332	37	related	relate	VERB
fueconorg-12876	332	38	disclosures	disclosure	NOUN
fueconorg-12876	332	39	for	for	ADP
fueconorg-12876	332	40	benchmarks	benchmark	NOUN
fueconorg-12876	332	41	.	.	PUNCT
fueconorg-12876	333	1	abl	abl	PROPN
fueconorg-12876	333	2	.	.	PUNCT
fueconorg-12876	334	1	nr	nr	PROPN
fueconorg-12876	334	2	.	.	PUNCT
fueconorg-12876	335	1	l	l	PROPN
fueconorg-12876	335	2	317	317	NUM
fueconorg-12876	335	3	from	from	ADP
fueconorg-12876	335	4	09.12.2019	09.12.2019	PROPN
fueconorg-12876	335	5	,	,	PUNCT
fueconorg-12876	335	6	17	17	NUM
fueconorg-12876	335	7	-	-	SYM
fueconorg-12876	335	8	27	27	NUM
fueconorg-12876	335	9	.	.	PUNCT
fueconorg-12876	336	1	eu	eu	PROPN
fueconorg-12876	336	2	-	-	PROPN
fueconorg-12876	336	3	vo	vo	X
fueconorg-12876	336	4	(	(	PUNCT
fueconorg-12876	336	5	2020	2020	NUM
fueconorg-12876	336	6	)	)	PUNCT
fueconorg-12876	336	7	.	.	PUNCT
fueconorg-12876	337	1	regulation	regulation	NOUN
fueconorg-12876	337	2	(	(	PUNCT
fueconorg-12876	337	3	eu	eu	NOUN
fueconorg-12876	337	4	)	)	PUNCT
fueconorg-12876	337	5	2020/852	2020/852	NOUN
fueconorg-12876	337	6	of	of	ADP
fueconorg-12876	337	7	the	the	DET
fueconorg-12876	337	8	european	european	ADJ
fueconorg-12876	337	9	parliament	parliament	NOUN
fueconorg-12876	337	10	and	and	CCONJ
fueconorg-12876	337	11	of	of	ADP
fueconorg-12876	337	12	the	the	DET
fueconorg-12876	337	13	council	council	NOUN
fueconorg-12876	337	14	of	of	ADP
fueconorg-12876	337	15	18	18	NUM
fueconorg-12876	337	16	june	june	PROPN
fueconorg-12876	337	17	2020	2020	NUM
fueconorg-12876	337	18	on	on	ADP
fueconorg-12876	337	19	the	the	DET
fueconorg-12876	337	20	establishment	establishment	NOUN
fueconorg-12876	337	21	of	of	ADP
fueconorg-12876	337	22	a	a	DET
fueconorg-12876	337	23	framework	framework	NOUN
fueconorg-12876	337	24	to	to	PART
fueconorg-12876	337	25	facilitate	facilitate	VERB
fueconorg-12876	337	26	sustainable	sustainable	ADJ
fueconorg-12876	337	27	investment	investment	NOUN
fueconorg-12876	337	28	,	,	PUNCT
fueconorg-12876	337	29	and	and	CCONJ
fueconorg-12876	337	30	amending	amend	VERB
fueconorg-12876	337	31	regulation	regulation	NOUN
fueconorg-12876	337	32	(	(	PUNCT
fueconorg-12876	337	33	eu	eu	NOUN
fueconorg-12876	337	34	)	)	PUNCT
fueconorg-12876	337	35	2019/2088	2019/2088	NUM
fueconorg-12876	337	36	.	.	PUNCT
fueconorg-12876	338	1	abl	abl	PROPN
fueconorg-12876	338	2	.	.	PUNCT
fueconorg-12876	339	1	nr	nr	PROPN
fueconorg-12876	339	2	.	.	PUNCT
fueconorg-12876	340	1	l	l	PROPN
fueconorg-12876	340	2	198	198	NUM
fueconorg-12876	340	3	from	from	ADP
fueconorg-12876	340	4	22.06.2020	22.06.2020	NUM
fueconorg-12876	340	5	,	,	PUNCT
fueconorg-12876	340	6	13	13	NUM
fueconorg-12876	340	7	-	-	SYM
fueconorg-12876	340	8	43	43	NUM
fueconorg-12876	340	9	.	.	PUNCT
fueconorg-12876	341	1	ewg	ewg	PROPN
fueconorg-12876	341	2	vo	vo	X
fueconorg-12876	341	3	(	(	PUNCT
fueconorg-12876	341	4	1993	1993	NUM
fueconorg-12876	341	5	)	)	PUNCT
fueconorg-12876	341	6	.	.	PUNCT
fueconorg-12876	342	1	council	council	NOUN
fueconorg-12876	342	2	regulation	regulation	NOUN
fueconorg-12876	342	3	(	(	PUNCT
fueconorg-12876	342	4	eec	eec	PROPN
fueconorg-12876	342	5	)	)	PUNCT
fueconorg-12876	342	6	no	no	DET
fueconorg-12876	342	7	1836/93	1836/93	NUM
fueconorg-12876	342	8	of	of	ADP
fueconorg-12876	342	9	29	29	NUM
fueconorg-12876	342	10	june	june	PROPN
fueconorg-12876	342	11	1993	1993	NUM
fueconorg-12876	342	12	allowing	allow	VERB
fueconorg-12876	342	13	voluntary	voluntary	ADJ
fueconorg-12876	342	14	participation	participation	NOUN
fueconorg-12876	342	15	by	by	ADP
fueconorg-12876	342	16	companies	company	NOUN
fueconorg-12876	342	17	in	in	ADP
fueconorg-12876	342	18	the	the	DET
fueconorg-12876	342	19	industrial	industrial	ADJ
fueconorg-12876	342	20	sector	sector	NOUN
fueconorg-12876	342	21	in	in	ADP
fueconorg-12876	342	22	a	a	DET
fueconorg-12876	342	23	community	community	NOUN
fueconorg-12876	342	24	eco	eco	NOUN
fueconorg-12876	342	25	-	-	PUNCT
fueconorg-12876	342	26	management	management	NOUN
fueconorg-12876	342	27	and	and	CCONJ
fueconorg-12876	342	28	audit	audit	NOUN
fueconorg-12876	342	29	scheme	scheme	NOUN
fueconorg-12876	342	30	.	.	PUNCT
fueconorg-12876	343	1	abl	abl	PROPN
fueconorg-12876	343	2	.	.	PUNCT
fueconorg-12876	344	1	nr	nr	PROPN
fueconorg-12876	344	2	.	.	PUNCT
fueconorg-12876	345	1	l	l	PROPN
fueconorg-12876	345	2	168	168	NUM
fueconorg-12876	345	3	from	from	ADP
fueconorg-12876	345	4	10.07.1993	10.07.1993	NUM
fueconorg-12876	345	5	.	.	PUNCT
fueconorg-12876	346	1	1	1	NUM
fueconorg-12876	346	2	-	-	SYM
fueconorg-12876	346	3	18	18	NUM
fueconorg-12876	346	4	.	.	PUNCT
fueconorg-12876	347	1	fasan	fasan	PROPN
fueconorg-12876	347	2	,	,	PUNCT
fueconorg-12876	347	3	m.	m.	NOUN
fueconorg-12876	347	4	(	(	PUNCT
fueconorg-12876	347	5	2013	2013	NUM
fueconorg-12876	347	6	)	)	PUNCT
fueconorg-12876	347	7	.	.	PUNCT
fueconorg-12876	348	1	annual	annual	ADJ
fueconorg-12876	348	2	reports	report	NOUN
fueconorg-12876	348	3	,	,	PUNCT
fueconorg-12876	348	4	sustainability	sustainability	NOUN
fueconorg-12876	348	5	reports	report	NOUN
fueconorg-12876	348	6	,	,	PUNCT
fueconorg-12876	348	7	and	and	CCONJ
fueconorg-12876	348	8	integrated	integrated	ADJ
fueconorg-12876	348	9	reports	report	NOUN
fueconorg-12876	348	10	:	:	PUNCT
fueconorg-12876	348	11	trends	trend	NOUN
fueconorg-12876	348	12	in	in	ADP
fueconorg-12876	348	13	corporate	corporate	ADJ
fueconorg-12876	348	14	disclosure	disclosure	NOUN
fueconorg-12876	348	15	.	.	PUNCT
fueconorg-12876	349	1	in	in	ADP
fueconorg-12876	349	2	c.	c.	PROPN
fueconorg-12876	349	3	busco	busco	PROPN
fueconorg-12876	349	4	,	,	PUNCT
fueconorg-12876	349	5	m.	m.	PROPN
fueconorg-12876	349	6	l.	l.	PROPN
fueconorg-12876	349	7	frigo	frigo	PROPN
fueconorg-12876	349	8	,	,	PUNCT
fueconorg-12876	349	9	a.	a.	NOUN
fueconorg-12876	349	10	riccaboni	riccaboni	NOUN
fueconorg-12876	349	11	,	,	PUNCT
fueconorg-12876	349	12	&	&	CCONJ
fueconorg-12876	349	13	p.	p.	NOUN
fueconorg-12876	349	14	quattrone	quattrone	NOUN
fueconorg-12876	349	15	(	(	PUNCT
fueconorg-12876	349	16	eds	ed	NOUN
fueconorg-12876	349	17	.	.	PUNCT
fueconorg-12876	349	18	)	)	PUNCT
fueconorg-12876	349	19	,	,	PUNCT
fueconorg-12876	349	20	integrated	integrate	VERB
fueconorg-12876	349	21	reporting	reporting	NOUN
fueconorg-12876	349	22	:	:	PUNCT
fueconorg-12876	349	23	concepts	concept	NOUN
fueconorg-12876	349	24	and	and	CCONJ
fueconorg-12876	349	25	cases	case	NOUN
fueconorg-12876	349	26	that	that	PRON
fueconorg-12876	349	27	redefine	redefine	VERB
fueconorg-12876	349	28	corporate	corporate	ADJ
fueconorg-12876	349	29	accountability	accountability	NOUN
fueconorg-12876	349	30	(	(	PUNCT
fueconorg-12876	349	31	pp	pp	ADV
fueconorg-12876	349	32	.	.	PUNCT
fueconorg-12876	350	1	41–57	41–57	NUM
fueconorg-12876	350	2	)	)	PUNCT
fueconorg-12876	350	3	.	.	PUNCT
fueconorg-12876	351	1	cham	cham	PROPN
fueconorg-12876	351	2	(	(	PUNCT
fueconorg-12876	351	3	ch	ch	NOUN
fueconorg-12876	351	4	):	):	PUNCT
fueconorg-12876	351	5	springer	springer	NOUN
fueconorg-12876	351	6	.	.	PUNCT
fueconorg-12876	352	1	https://doi.org/10	https://doi.org/10	PROPN
fueconorg-12876	352	2	.	.	PUNCT
fueconorg-12876	353	1	1007/978	1007/978	NUM
fueconorg-12876	353	2	-	-	SYM
fueconorg-12876	353	3	3	3	NUM
fueconorg-12876	353	4	-	-	NUM
fueconorg-12876	353	5	319	319	NUM
fueconorg-12876	353	6	-	-	PUNCT
fueconorg-12876	353	7	02168	02168	NUM
fueconorg-12876	353	8	-	-	PUNCT
fueconorg-12876	353	9	3_3	3_3	NUM
fueconorg-12876	353	10	fiandrino	fiandrino	NOUN
fueconorg-12876	353	11	,	,	PUNCT
fueconorg-12876	353	12	s.	s.	PROPN
fueconorg-12876	353	13	,	,	PUNCT
fueconorg-12876	353	14	gromis	gromis	PROPN
fueconorg-12876	353	15	di	di	PROPN
fueconorg-12876	353	16	trana	trana	PROPN
fueconorg-12876	353	17	,	,	PUNCT
fueconorg-12876	353	18	m.	m.	NOUN
fueconorg-12876	353	19	,	,	PUNCT
fueconorg-12876	353	20	tonelli	tonelli	PROPN
fueconorg-12876	353	21	,	,	PUNCT
fueconorg-12876	353	22	a.	a.	PROPN
fueconorg-12876	353	23	,	,	PUNCT
fueconorg-12876	353	24	&	&	CCONJ
fueconorg-12876	353	25	lucchese	lucchese	PROPN
fueconorg-12876	353	26	,	,	PUNCT
fueconorg-12876	353	27	a.	a.	NOUN
fueconorg-12876	353	28	(	(	PUNCT
fueconorg-12876	353	29	2022	2022	NUM
fueconorg-12876	353	30	)	)	PUNCT
fueconorg-12876	353	31	.	.	PUNCT
fueconorg-12876	354	1	the	the	DET
fueconorg-12876	354	2	multi	multi	ADJ
fueconorg-12876	354	3	-	-	ADJ
fueconorg-12876	354	4	faceted	faceted	ADJ
fueconorg-12876	354	5	dimensions	dimension	NOUN
fueconorg-12876	354	6	for	for	ADP
fueconorg-12876	354	7	the	the	DET
fueconorg-12876	354	8	disclosure	disclosure	NOUN
fueconorg-12876	354	9	quality	quality	NOUN
fueconorg-12876	354	10	of	of	ADP
fueconorg-12876	354	11	non	non	ADJ
fueconorg-12876	354	12	-	-	ADJ
fueconorg-12876	354	13	financial	financial	ADJ
fueconorg-12876	354	14	information	information	NOUN
fueconorg-12876	354	15	in	in	ADP
fueconorg-12876	354	16	revising	revise	VERB
fueconorg-12876	354	17	directive	directive	NOUN
fueconorg-12876	354	18	2014/95	2014/95	PROPN
fueconorg-12876	354	19	/	/	SYM
fueconorg-12876	354	20	eu	eu	PROPN
fueconorg-12876	354	21	.	.	PROPN
fueconorg-12876	354	22	journal	journal	PROPN
fueconorg-12876	354	23	of	of	ADP
fueconorg-12876	354	24	applied	apply	VERB
fueconorg-12876	354	25	accounting	accounting	NOUN
fueconorg-12876	354	26	research	research	NOUN
fueconorg-12876	354	27	,	,	PUNCT
fueconorg-12876	354	28	23(1	23(1	NOUN
fueconorg-12876	354	29	)	)	PUNCT
fueconorg-12876	354	30	,	,	PUNCT
fueconorg-12876	354	31	274	274	NUM
fueconorg-12876	354	32	-	-	SYM
fueconorg-12876	354	33	300	300	NUM
fueconorg-12876	354	34	.	.	PUNCT
fueconorg-12876	355	1	https://doi.org/10.1108/jaar-04-2021-0118	https://doi.org/10.1108/jaar-04-2021-0118	PROPN
fueconorg-12876	355	2	fiechter	fiechter	PROPN
fueconorg-12876	355	3	,	,	PUNCT
fueconorg-12876	355	4	p.	p.	NOUN
fueconorg-12876	355	5	,	,	PUNCT
fueconorg-12876	355	6	hitz	hitz	PROPN
fueconorg-12876	355	7	,	,	PUNCT
fueconorg-12876	355	8	j.-m	j.-m	PROPN
fueconorg-12876	355	9	.	.	PROPN
fueconorg-12876	355	10	,	,	PUNCT
fueconorg-12876	355	11	&	&	CCONJ
fueconorg-12876	355	12	lehmann	lehmann	PROPN
fueconorg-12876	355	13	,	,	PUNCT
fueconorg-12876	355	14	n.	n.	PROPN
fueconorg-12876	355	15	(	(	PUNCT
fueconorg-12876	355	16	2022	2022	NUM
fueconorg-12876	355	17	)	)	PUNCT
fueconorg-12876	355	18	.	.	PUNCT
fueconorg-12876	356	1	real	real	ADJ
fueconorg-12876	356	2	effects	effect	NOUN
fueconorg-12876	356	3	of	of	ADP
fueconorg-12876	356	4	a	a	DET
fueconorg-12876	356	5	widespread	widespread	ADJ
fueconorg-12876	356	6	csr	csr	NOUN
fueconorg-12876	356	7	reporting	reporting	NOUN
fueconorg-12876	356	8	mandate	mandate	NOUN
fueconorg-12876	356	9	:	:	PUNCT
fueconorg-12876	356	10	evidence	evidence	NOUN
fueconorg-12876	356	11	from	from	ADP
fueconorg-12876	356	12	the	the	DET
fueconorg-12876	356	13	european	european	PROPN
fueconorg-12876	356	14	union	union	PROPN
fueconorg-12876	356	15	’s	’s	PART
fueconorg-12876	356	16	csr	csr	NOUN
fueconorg-12876	356	17	directive	directive	NOUN
fueconorg-12876	356	18	.	.	PUNCT
fueconorg-12876	357	1	journal	journal	NOUN
fueconorg-12876	357	2	of	of	ADP
fueconorg-12876	357	3	accounting	accounting	NOUN
fueconorg-12876	357	4	research	research	NOUN
fueconorg-12876	357	5	,	,	PUNCT
fueconorg-12876	357	6	60(4	60(4	NUM
fueconorg-12876	357	7	)	)	PUNCT
fueconorg-12876	357	8	,	,	PUNCT
fueconorg-12876	357	9	1499	1499	NUM
fueconorg-12876	357	10	-	-	SYM
fueconorg-12876	357	11	1549	1549	NUM
fueconorg-12876	357	12	.	.	PUNCT
fueconorg-12876	358	1	https://doi.org/10.1111/1475-679x.12424	https://doi.org/10.1111/1475-679x.12424	NOUN
fueconorg-12876	358	2	fink	fink	PROPN
fueconorg-12876	358	3	,	,	PUNCT
fueconorg-12876	358	4	c.	c.	PROPN
fueconorg-12876	358	5	,	,	PUNCT
fueconorg-12876	358	6	&	&	CCONJ
fueconorg-12876	358	7	kajüter	kajüter	PROPN
fueconorg-12876	358	8	,	,	PUNCT
fueconorg-12876	358	9	p.	p.	NOUN
fueconorg-12876	358	10	(	(	PUNCT
fueconorg-12876	358	11	2021	2021	NUM
fueconorg-12876	358	12	)	)	PUNCT
fueconorg-12876	358	13	.	.	PUNCT
fueconorg-12876	359	1	lageberichterstattung	lageberichterstattung	PROPN
fueconorg-12876	359	2	–	–	PUNCT
fueconorg-12876	359	3	erstellung	erstellung	PROPN
fueconorg-12876	359	4	und	und	PROPN
fueconorg-12876	359	5	prüfung	prüfung	PROPN
fueconorg-12876	359	6	nach	nach	PROPN
fueconorg-12876	359	7	hgb	hgb	PROPN
fueconorg-12876	359	8	,	,	PUNCT
fueconorg-12876	359	9	drs	drs	PROPN
fueconorg-12876	359	10	und	und	PROPN
fueconorg-12876	359	11	ifrs	ifrs	PROPN
fueconorg-12876	359	12	[	[	X
fueconorg-12876	359	13	management	management	NOUN
fueconorg-12876	359	14	report	report	NOUN
fueconorg-12876	359	15	–	–	PUNCT
fueconorg-12876	359	16	preparation	preparation	NOUN
fueconorg-12876	359	17	and	and	CCONJ
fueconorg-12876	359	18	audit	audit	NOUN
fueconorg-12876	359	19	in	in	ADP
fueconorg-12876	359	20	accordance	accordance	NOUN
fueconorg-12876	359	21	with	with	ADP
fueconorg-12876	359	22	hgb	hgb	PROPN
fueconorg-12876	359	23	,	,	PUNCT
fueconorg-12876	359	24	drs	dr	NOUN
fueconorg-12876	359	25	and	and	CCONJ
fueconorg-12876	359	26	ifrs	ifrs	PROPN
fueconorg-12876	359	27	]	]	PUNCT
fueconorg-12876	359	28	.	.	PUNCT
fueconorg-12876	360	1	stuttgart	stuttgart	PROPN
fueconorg-12876	360	2	:	:	PUNCT
fueconorg-12876	360	3	schäffer	schäffer	NOUN
fueconorg-12876	360	4	-	-	PUNCT
fueconorg-12876	360	5	poeschel	poeschel	NOUN
fueconorg-12876	360	6	.	.	PUNCT
fueconorg-12876	361	1	gray	gray	PROPN
fueconorg-12876	361	2	,	,	PUNCT
fueconorg-12876	361	3	r.	r.	PROPN
fueconorg-12876	361	4	,	,	PUNCT
fueconorg-12876	361	5	owen	owen	PROPN
fueconorg-12876	361	6	,	,	PUNCT
fueconorg-12876	361	7	d.	d.	PROPN
fueconorg-12876	361	8	,	,	PUNCT
fueconorg-12876	361	9	&	&	CCONJ
fueconorg-12876	361	10	adams	adams	PROPN
fueconorg-12876	361	11	,	,	PUNCT
fueconorg-12876	361	12	c.	c.	PROPN
fueconorg-12876	361	13	(	(	PUNCT
fueconorg-12876	361	14	1996	1996	NUM
fueconorg-12876	361	15	)	)	PUNCT
fueconorg-12876	361	16	.	.	PUNCT
fueconorg-12876	362	1	accounting	accounting	NOUN
fueconorg-12876	362	2	&	&	CCONJ
fueconorg-12876	362	3	accountability	accountability	NOUN
fueconorg-12876	362	4	:	:	PUNCT
fueconorg-12876	362	5	changes	change	NOUN
fueconorg-12876	362	6	and	and	CCONJ
fueconorg-12876	362	7	challenges	challenge	NOUN
fueconorg-12876	362	8	in	in	ADP
fueconorg-12876	362	9	corporate	corporate	ADJ
fueconorg-12876	362	10	social	social	ADJ
fueconorg-12876	362	11	and	and	CCONJ
fueconorg-12876	362	12	environmental	environmental	ADJ
fueconorg-12876	362	13	reporting	reporting	NOUN
fueconorg-12876	362	14	.	.	PUNCT
fueconorg-12876	363	1	new	new	PROPN
fueconorg-12876	363	2	jersey	jersey	PROPN
fueconorg-12876	363	3	:	:	PUNCT
fueconorg-12876	363	4	prentice	prentice	PROPN
fueconorg-12876	363	5	hall	hall	PROPN
fueconorg-12876	363	6	.	.	PUNCT
fueconorg-12876	364	1	gri	gri	PROPN
fueconorg-12876	364	2	(	(	PUNCT
fueconorg-12876	364	3	2024a	2024a	NUM
fueconorg-12876	364	4	)	)	PUNCT
fueconorg-12876	364	5	.	.	PUNCT
fueconorg-12876	365	1	our	our	PRON
fueconorg-12876	365	2	mission	mission	NOUN
fueconorg-12876	365	3	and	and	CCONJ
fueconorg-12876	365	4	history	history	NOUN
fueconorg-12876	365	5	.	.	PUNCT
fueconorg-12876	366	1	available	available	ADJ
fueconorg-12876	366	2	at	at	ADP
fueconorg-12876	366	3	:	:	PUNCT
fueconorg-12876	366	4	https://www.globalreporting.org/about-gri/mission-history/	https://www.globalreporting.org/about-gri/mission-history/	X
fueconorg-12876	366	5	(	(	PUNCT
fueconorg-12876	366	6	29.03.2024	29.03.2024	NUM
fueconorg-12876	366	7	)	)	PUNCT
fueconorg-12876	366	8	.	.	PUNCT
fueconorg-12876	367	1	gri	gri	PROPN
fueconorg-12876	367	2	(	(	PUNCT
fueconorg-12876	367	3	2024b	2024b	NUM
fueconorg-12876	367	4	)	)	PUNCT
fueconorg-12876	367	5	.	.	PUNCT
fueconorg-12876	368	1	deutsche	deutsche	PROPN
fueconorg-12876	368	2	übersetzungen	übersetzungen	PROPN
fueconorg-12876	368	3	–	–	PUNCT
fueconorg-12876	368	4	die	die	VERB
fueconorg-12876	368	5	globalen	globalen	VERB
fueconorg-12876	368	6	standards	standard	NOUN
fueconorg-12876	368	7	für	für	PROPN
fueconorg-12876	368	8	die	die	VERB
fueconorg-12876	368	9	nachhaltigkeitsberichterstattung	nachhaltigkeitsberichterstattung	PROPN
fueconorg-12876	369	1	[	[	X
fueconorg-12876	369	2	german	german	ADJ
fueconorg-12876	369	3	translations	translation	NOUN
fueconorg-12876	369	4	–	–	PUNCT
fueconorg-12876	369	5	the	the	DET
fueconorg-12876	369	6	global	global	ADJ
fueconorg-12876	369	7	standards	standard	NOUN
fueconorg-12876	369	8	for	for	ADP
fueconorg-12876	369	9	sustainability	sustainability	NOUN
fueconorg-12876	369	10	reporting	reporting	NOUN
fueconorg-12876	369	11	]	]	PUNCT
fueconorg-12876	369	12	.	.	PUNCT
fueconorg-12876	370	1	available	available	ADJ
fueconorg-12876	370	2	at	at	ADP
fueconorg-12876	370	3	:	:	PUNCT
fueconorg-12876	370	4	https://www.globalreporting.org/	https://www.globalreporting.org/	X
fueconorg-12876	370	5	how	how	SCONJ
fueconorg-12876	370	6	-	-	PUNCT
fueconorg-12876	370	7	to	to	ADP
fueconorg-12876	370	8	-	-	PUNCT
fueconorg-12876	370	9	use	use	VERB
fueconorg-12876	370	10	-	-	PUNCT
fueconorg-12876	370	11	the	the	DET
fueconorg-12876	370	12	-	-	PUNCT
fueconorg-12876	370	13	gri	gri	NOUN
fueconorg-12876	370	14	-	-	PUNCT
fueconorg-12876	370	15	standards	standard	NOUN
fueconorg-12876	370	16	/	/	SYM
fueconorg-12876	370	17	gri	gri	NOUN
fueconorg-12876	370	18	-	-	PUNCT
fueconorg-12876	370	19	standards	standard	NOUN
fueconorg-12876	370	20	-	-	PUNCT
fueconorg-12876	370	21	german	german	NOUN
fueconorg-12876	370	22	-	-	PUNCT
fueconorg-12876	370	23	translations/	translations/	NUM
fueconorg-12876	370	24	(	(	PUNCT
fueconorg-12876	370	25	29.03.2024	29.03.2024	NUM
fueconorg-12876	370	26	)	)	PUNCT
fueconorg-12876	370	27	.	.	PUNCT
fueconorg-12876	371	1	haller	haller	PROPN
fueconorg-12876	371	2	,	,	PUNCT
fueconorg-12876	371	3	a.	a.	PROPN
fueconorg-12876	371	4	,	,	PUNCT
fueconorg-12876	371	5	&	&	CCONJ
fueconorg-12876	371	6	wagenhofer	wagenhofer	VERB
fueconorg-12876	371	7	,	,	PUNCT
fueconorg-12876	371	8	a.	a.	NOUN
fueconorg-12876	371	9	(	(	PUNCT
fueconorg-12876	371	10	2024	2024	NUM
fueconorg-12876	371	11	)	)	PUNCT
fueconorg-12876	371	12	.	.	PUNCT
fueconorg-12876	372	1	nachhaltigkeit	nachhaltigkeit	VERB
fueconorg-12876	372	2	verlangt	verlangt	ADJ
fueconorg-12876	372	3	viel	viel	NOUN
fueconorg-12876	372	4	[	[	PUNCT
fueconorg-12876	372	5	sustainability	sustainability	NOUN
fueconorg-12876	372	6	demands	demand	VERB
fueconorg-12876	372	7	a	a	DET
fueconorg-12876	372	8	lot	lot	NOUN
fueconorg-12876	372	9	]	]	X
fueconorg-12876	372	10	.	.	PUNCT
fueconorg-12876	373	1	f.a.z	f.a.z	PROPN
fueconorg-12876	373	2	.	.	PUNCT
fueconorg-12876	374	1	from	from	ADP
fueconorg-12876	374	2	18.03.2024	18.03.2024	NUM
fueconorg-12876	374	3	,	,	PUNCT
fueconorg-12876	374	4	p.	p.	NOUN
fueconorg-12876	374	5	16	16	NUM
fueconorg-12876	374	6	.	.	PUNCT
fueconorg-12876	375	1	haller	haller	PROPN
fueconorg-12876	375	2	,	,	PUNCT
fueconorg-12876	375	3	a.	a.	PROPN
fueconorg-12876	375	4	(	(	PUNCT
fueconorg-12876	375	5	2006	2006	NUM
fueconorg-12876	375	6	)	)	PUNCT
fueconorg-12876	375	7	.	.	PUNCT
fueconorg-12876	376	1	unternehmensberichterstattung	unternehmensberichterstattung	PROPN
fueconorg-12876	376	2	–	–	PUNCT
fueconorg-12876	376	3	quo	quo	NOUN
fueconorg-12876	376	4	vadis	vadis	NOUN
fueconorg-12876	376	5	?	?	PUNCT
fueconorg-12876	376	6	.	.	PUNCT
fueconorg-12876	377	1	in	in	ADP
fueconorg-12876	377	2	r.	r.	PROPN
fueconorg-12876	377	3	bertl	bertl	PROPN
fueconorg-12876	377	4	,	,	PUNCT
fueconorg-12876	377	5	e.	e.	PROPN
fueconorg-12876	377	6	eberhartinger	eberhartinger	PROPN
fueconorg-12876	377	7	,	,	PUNCT
fueconorg-12876	377	8	a.	a.	NOUN
fueconorg-12876	377	9	egger	egger	PROPN
fueconorg-12876	377	10	,	,	PUNCT
fueconorg-12876	377	11	s.	s.	PROPN
fueconorg-12876	377	12	kalss	kalss	PROPN
fueconorg-12876	377	13	,	,	PUNCT
fueconorg-12876	377	14	m.	m.	PROPN
fueconorg-12876	377	15	lang	lang	PROPN
fueconorg-12876	377	16	,	,	PUNCT
fueconorg-12876	377	17	c.	c.	PROPN
fueconorg-12876	377	18	nowotny	nowotny	PROPN
fueconorg-12876	377	19	,	,	PUNCT
fueconorg-12876	377	20	c.	c.	PROPN
fueconorg-12876	377	21	riegler	riegler	NOUN
fueconorg-12876	377	22	,	,	PUNCT
fueconorg-12876	377	23	j.	j.	PROPN
fueconorg-12876	377	24	schuch	schuch	PROPN
fueconorg-12876	377	25	,	,	PUNCT
fueconorg-12876	377	26	&	&	CCONJ
fueconorg-12876	377	27	c.	c.	PROPN
fueconorg-12876	377	28	staringer	staringer	PROPN
fueconorg-12876	377	29	(	(	PUNCT
fueconorg-12876	377	30	publisher	publisher	NOUN
fueconorg-12876	377	31	)	)	PUNCT
fueconorg-12876	377	32	,	,	PUNCT
fueconorg-12876	377	33	immaterielle	immaterielle	NOUN
fueconorg-12876	377	34	vermögenswerte	vermögenswerte	NOUN
fueconorg-12876	377	35	(	(	PUNCT
fueconorg-12876	377	36	9	9	NUM
fueconorg-12876	377	37	-	-	SYM
fueconorg-12876	377	38	41	41	NUM
fueconorg-12876	377	39	)	)	PUNCT
fueconorg-12876	377	40	.	.	PUNCT
fueconorg-12876	378	1	wien	wien	PROPN
fueconorg-12876	378	2	:	:	PUNCT
fueconorg-12876	379	1	linde	linde	PROPN
fueconorg-12876	379	2	.	.	PUNCT
fueconorg-12876	380	1	haller	haller	PROPN
fueconorg-12876	380	2	,	,	PUNCT
fueconorg-12876	380	3	a.	a.	NOUN
fueconorg-12876	380	4	(	(	PUNCT
fueconorg-12876	380	5	2021	2021	NUM
fueconorg-12876	380	6	)	)	PUNCT
fueconorg-12876	380	7	.	.	PUNCT
fueconorg-12876	381	1	integrated	integrate	VERB
fueconorg-12876	381	2	reporting	reporting	NOUN
fueconorg-12876	381	3	–	–	PUNCT
fueconorg-12876	381	4	ein	ein	NOUN
fueconorg-12876	381	5	„	„	PUNCT
fueconorg-12876	381	6	lagebericht	lagebericht	VERB
fueconorg-12876	381	7	“	"	PUNCT
fueconorg-12876	381	8	[	[	X
fueconorg-12876	381	9	integrated	integrate	VERB
fueconorg-12876	381	10	reporting	reporting	NOUN
fueconorg-12876	381	11	–	–	PUNCT
fueconorg-12876	381	12	a	a	DET
fueconorg-12876	381	13	“	"	PUNCT
fueconorg-12876	381	14	management	management	NOUN
fueconorg-12876	381	15	report	report	NOUN
fueconorg-12876	381	16	”	"	PUNCT
fueconorg-12876	381	17	]	]	PUNCT
fueconorg-12876	381	18	.	.	PUNCT
fueconorg-12876	382	1	in	in	ADP
fueconorg-12876	382	2	s.	s.	PROPN
fueconorg-12876	382	3	mittelbach	mittelbach	PROPN
fueconorg-12876	382	4	-	-	PUNCT
fueconorg-12876	382	5	hörmanseder	hörmanseder	PROPN
fueconorg-12876	382	6	&	&	CCONJ
fueconorg-12876	382	7	a.	a.	NOUN
fueconorg-12876	382	8	schiebel	schiebel	PROPN
fueconorg-12876	382	9	(	(	PUNCT
fueconorg-12876	382	10	publisher	publisher	NOUN
fueconorg-12876	382	11	)	)	PUNCT
fueconorg-12876	382	12	,	,	PUNCT
fueconorg-12876	382	13	rechnungswesen	rechnungswesen	VERB
fueconorg-12876	382	14	und	und	ADJ
fueconorg-12876	382	15	wirtschaftsprüfung	wirtschaftsprüfung	NOUN
fueconorg-12876	382	16	,	,	PUNCT
fueconorg-12876	382	17	festschrift	festschrift	NOUN
fueconorg-12876	382	18	für	für	NOUN
fueconorg-12876	382	19	romuald	romuald	PROPN
fueconorg-12876	382	20	bertl	bertl	NOUN
fueconorg-12876	382	21	(	(	PUNCT
fueconorg-12876	382	22	757	757	PROPN
fueconorg-12876	382	23	-	-	PUNCT
fueconorg-12876	382	24	780	780	NUM
fueconorg-12876	382	25	)	)	PUNCT
fueconorg-12876	382	26	.	.	PUNCT
fueconorg-12876	383	1	wien	wien	PROPN
fueconorg-12876	383	2	:	:	PUNCT
fueconorg-12876	384	1	linde	linde	PROPN
fueconorg-12876	384	2	.	.	PUNCT
fueconorg-12876	385	1	haskins	haskins	PROPN
fueconorg-12876	385	2	,	,	PUNCT
fueconorg-12876	385	3	m.	m.	NOUN
fueconorg-12876	385	4	,	,	PUNCT
fueconorg-12876	385	5	ferris	ferris	PROPN
fueconorg-12876	385	6	,	,	PUNCT
fueconorg-12876	385	7	k.	k.	PROPN
fueconorg-12876	385	8	,	,	PUNCT
fueconorg-12876	385	9	sack	sack	PROPN
fueconorg-12876	385	10	,	,	PUNCT
fueconorg-12876	385	11	r.	r.	PROPN
fueconorg-12876	385	12	,	,	PUNCT
fueconorg-12876	385	13	&	&	CCONJ
fueconorg-12876	385	14	allen	allen	PROPN
fueconorg-12876	385	15	,	,	PUNCT
fueconorg-12876	385	16	b.	b.	PROPN
fueconorg-12876	385	17	(	(	PUNCT
fueconorg-12876	385	18	1997	1997	NUM
fueconorg-12876	385	19	)	)	PUNCT
fueconorg-12876	385	20	.	.	PUNCT
fueconorg-12876	386	1	financial	financial	ADJ
fueconorg-12876	386	2	accounting	accounting	NOUN
fueconorg-12876	386	3	and	and	CCONJ
fueconorg-12876	386	4	reporting	reporting	NOUN
fueconorg-12876	386	5	.	.	PUNCT
fueconorg-12876	387	1	homewood	homewood	PROPN
fueconorg-12876	387	2	:	:	PUNCT
fueconorg-12876	387	3	irwin	irwin	PROPN
fueconorg-12876	387	4	.	.	PROPN
fueconorg-12876	388	1	holzbaur	holzbaur	PROPN
fueconorg-12876	388	2	,	,	PUNCT
fueconorg-12876	388	3	u.	u.	PROPN
fueconorg-12876	388	4	(	(	PUNCT
fueconorg-12876	388	5	2020	2020	NUM
fueconorg-12876	388	6	)	)	PUNCT
fueconorg-12876	388	7	.	.	PUNCT
fueconorg-12876	389	1	nachhaltige	nachhaltige	PROPN
fueconorg-12876	389	2	entwicklung	entwicklung	PROPN
fueconorg-12876	389	3	–	–	PUNCT
fueconorg-12876	389	4	der	der	PROPN
fueconorg-12876	389	5	weg	weg	PROPN
fueconorg-12876	389	6	in	in	ADP
fueconorg-12876	389	7	eine	eine	PROPN
fueconorg-12876	390	1	lebenswerte	lebenswerte	PROPN
fueconorg-12876	390	2	zukunft	zukunft	NOUN
fueconorg-12876	391	1	[	[	X
fueconorg-12876	391	2	sustainable	sustainable	ADJ
fueconorg-12876	391	3	development	development	NOUN
fueconorg-12876	391	4	–	–	PUNCT
fueconorg-12876	391	5	the	the	DET
fueconorg-12876	391	6	path	path	NOUN
fueconorg-12876	391	7	to	to	ADP
fueconorg-12876	391	8	a	a	DET
fueconorg-12876	391	9	liveable	liveable	ADJ
fueconorg-12876	391	10	future	future	NOUN
fueconorg-12876	391	11	]	]	PUNCT
fueconorg-12876	391	12	.	.	PUNCT
fueconorg-12876	392	1	wiesbaden	wiesbaden	PROPN
fueconorg-12876	392	2	:	:	PUNCT
fueconorg-12876	392	3	springer	springer	NOUN
fueconorg-12876	392	4	gabler	gabler	PROPN
fueconorg-12876	392	5	.	.	PUNCT
fueconorg-12876	393	1	ifrs	ifrs	PROPN
fueconorg-12876	393	2	foundation	foundation	PROPN
fueconorg-12876	393	3	(	(	PUNCT
fueconorg-12876	393	4	2022	2022	NUM
fueconorg-12876	393	5	)	)	PUNCT
fueconorg-12876	393	6	.	.	PUNCT
fueconorg-12876	394	1	international	international	ADJ
fueconorg-12876	394	2	<	<	X
fueconorg-12876	394	3	ir	ir	X
fueconorg-12876	394	4	>	>	X
fueconorg-12876	394	5	framework	framework	NOUN
fueconorg-12876	394	6	–	–	PUNCT
fueconorg-12876	394	7	january	january	PROPN
fueconorg-12876	394	8	2021	2021	NUM
fueconorg-12876	394	9	.	.	PUNCT
fueconorg-12876	395	1	available	available	ADJ
fueconorg-12876	395	2	at	at	ADP
fueconorg-12876	395	3	:	:	PUNCT
fueconorg-12876	395	4	http://integratedreporting.ifrs	http://integratedreporting.ifrs	NOUN
fueconorg-12876	395	5	.	.	PUNCT
fueconorg-12876	396	1	org	org	ADJ
fueconorg-12876	396	2	/	/	SYM
fueconorg-12876	396	3	wpcontent	wpcontent	NOUN
fueconorg-12876	396	4	/	/	SYM
fueconorg-12876	396	5	uploads/2022/08	uploads/2022/08	NOUN
fueconorg-12876	396	6	/	/	SYM
fueconorg-12876	396	7	integratedreportingframework_081922.pdf	integratedreportingframework_081922.pdf	NOUN
fueconorg-12876	396	8	(	(	PUNCT
fueconorg-12876	396	9	29.03.2024	29.03.2024	NOUN
fueconorg-12876	396	10	)	)	PUNCT
fueconorg-12876	396	11	.	.	PUNCT
fueconorg-12876	397	1	jackson	jackson	PROPN
fueconorg-12876	397	2	,	,	PUNCT
fueconorg-12876	397	3	g.	g.	PROPN
fueconorg-12876	397	4	,	,	PUNCT
fueconorg-12876	397	5	bartosch	bartosch	PROPN
fueconorg-12876	397	6	,	,	PUNCT
fueconorg-12876	397	7	j.	j.	PROPN
fueconorg-12876	397	8	,	,	PUNCT
fueconorg-12876	397	9	avetisyan	avetisyan	PROPN
fueconorg-12876	397	10	,	,	PUNCT
fueconorg-12876	397	11	e.	e.	PROPN
fueconorg-12876	397	12	,	,	PUNCT
fueconorg-12876	397	13	kinderman	kinderman	NOUN
fueconorg-12876	397	14	,	,	PUNCT
fueconorg-12876	397	15	d.	d.	PROPN
fueconorg-12876	397	16	,	,	PUNCT
fueconorg-12876	397	17	&	&	CCONJ
fueconorg-12876	397	18	knudsen	knudsen	PROPN
fueconorg-12876	397	19	,	,	PUNCT
fueconorg-12876	397	20	j.	j.	PROPN
fueconorg-12876	397	21	s.	s.	PROPN
fueconorg-12876	397	22	(	(	PUNCT
fueconorg-12876	397	23	2020	2020	NUM
fueconorg-12876	397	24	)	)	PUNCT
fueconorg-12876	397	25	.	.	PUNCT
fueconorg-12876	398	1	mandatory	mandatory	ADJ
fueconorg-12876	398	2	non	non	ADJ
fueconorg-12876	398	3	-	-	ADJ
fueconorg-12876	398	4	financial	financial	ADJ
fueconorg-12876	398	5	disclosure	disclosure	NOUN
fueconorg-12876	398	6	and	and	CCONJ
fueconorg-12876	398	7	its	its	PRON
fueconorg-12876	398	8	influence	influence	NOUN
fueconorg-12876	398	9	on	on	ADP
fueconorg-12876	398	10	csr	csr	NOUN
fueconorg-12876	398	11	:	:	PUNCT
fueconorg-12876	398	12	an	an	DET
fueconorg-12876	398	13	international	international	ADJ
fueconorg-12876	398	14	comparison	comparison	NOUN
fueconorg-12876	398	15	.	.	PUNCT
fueconorg-12876	399	1	journal	journal	PROPN
fueconorg-12876	399	2	of	of	ADP
fueconorg-12876	399	3	business	business	NOUN
fueconorg-12876	399	4	ethics	ethic	NOUN
fueconorg-12876	399	5	,	,	PUNCT
fueconorg-12876	399	6	162(2	162(2	NUM
fueconorg-12876	399	7	)	)	PUNCT
fueconorg-12876	399	8	,	,	PUNCT
fueconorg-12876	399	9	323342	323342	NUM
fueconorg-12876	399	10	.	.	PUNCT
fueconorg-12876	400	1	https://doi.org/10.1007/s10551-019-04200-0	https://doi.org/10.1007/s10551-019-04200-0	PROPN
fueconorg-12876	400	2	kpmg	kpmg	PROPN
fueconorg-12876	400	3	(	(	PUNCT
fueconorg-12876	400	4	2022	2022	NUM
fueconorg-12876	400	5	)	)	PUNCT
fueconorg-12876	400	6	.	.	PUNCT
fueconorg-12876	401	1	big	big	ADJ
fueconorg-12876	401	2	shifts	shift	NOUN
fueconorg-12876	401	3	,	,	PUNCT
fueconorg-12876	401	4	small	small	ADJ
fueconorg-12876	401	5	steps	step	NOUN
fueconorg-12876	401	6	–	–	PUNCT
fueconorg-12876	401	7	survey	survey	NOUN
fueconorg-12876	401	8	of	of	ADP
fueconorg-12876	401	9	sustainability	sustainability	NOUN
fueconorg-12876	401	10	reporting	report	VERB
fueconorg-12876	401	11	2022	2022	NUM
fueconorg-12876	401	12	.	.	PUNCT
fueconorg-12876	402	1	https://kpmg.com/xx/en/home/	https://kpmg.com/xx/en/home/	ADJ
fueconorg-12876	402	2	insights/2022/09	insights/2022/09	PROPN
fueconorg-12876	402	3	/	/	SYM
fueconorg-12876	402	4	survey	survey	NOUN
fueconorg-12876	402	5	-	-	PUNCT
fueconorg-12876	402	6	of	of	ADP
fueconorg-12876	402	7	-	-	PUNCT
fueconorg-12876	402	8	sustainability	sustainability	NOUN
fueconorg-12876	402	9	-	-	PUNCT
fueconorg-12876	402	10	reporting-2022.html	reporting-2022.html	NOUN
fueconorg-12876	402	11	(	(	PUNCT
fueconorg-12876	402	12	29.03.2024	29.03.2024	NUM
fueconorg-12876	402	13	)	)	PUNCT
fueconorg-12876	402	14	.	.	PUNCT
fueconorg-12876	402	15	lanfermann	lanfermann	PROPN
fueconorg-12876	402	16	,	,	PUNCT
fueconorg-12876	402	17	g.	g.	PROPN
fueconorg-12876	402	18	,	,	PUNCT
fueconorg-12876	402	19	&	&	CCONJ
fueconorg-12876	402	20	baumüller	baumüller	PROPN
fueconorg-12876	402	21	,	,	PUNCT
fueconorg-12876	402	22	j.	j.	PROPN
fueconorg-12876	402	23	(	(	PUNCT
fueconorg-12876	402	24	2022	2022	NUM
fueconorg-12876	402	25	)	)	PUNCT
fueconorg-12876	402	26	.	.	PUNCT
fueconorg-12876	403	1	die	die	VERB
fueconorg-12876	403	2	endfassung	endfassung	PROPN
fueconorg-12876	403	3	der	der	ADJ
fueconorg-12876	403	4	corporate	corporate	ADJ
fueconorg-12876	403	5	sustainability	sustainability	NOUN
fueconorg-12876	403	6	reporting	report	VERB
fueconorg-12876	403	7	directive	directive	NOUN
fueconorg-12876	403	8	(	(	PUNCT
fueconorg-12876	403	9	csrd	csrd	NOUN
fueconorg-12876	403	10	)	)	PUNCT
fueconorg-12876	403	11	–	–	PUNCT
fueconorg-12876	403	12	darstellung	darstellung	PROPN
fueconorg-12876	403	13	und	und	VERB
fueconorg-12876	403	14	würdigung	würdigung	PROPN
fueconorg-12876	403	15	der	der	PROPN
fueconorg-12876	403	16	neuen	neuen	PROPN
fueconorg-12876	403	17	anforderungen	anforderungen	PROPN
fueconorg-12876	403	18	an	an	DET
fueconorg-12876	403	19	die	die	NOUN
fueconorg-12876	403	20	nachhaltigkeitsberichterstattung	nachhaltigkeitsberichterstattung	NOUN
fueconorg-12876	403	21	europäischer	europäischer	ADJ
fueconorg-12876	403	22	unternehmen	unternehmen	PROPN
fueconorg-12876	404	1	[	[	X
fueconorg-12876	404	2	the	the	DET
fueconorg-12876	404	3	final	final	ADJ
fueconorg-12876	404	4	version	version	NOUN
fueconorg-12876	404	5	of	of	ADP
fueconorg-12876	404	6	the	the	DET
fueconorg-12876	404	7	corporate	corporate	ADJ
fueconorg-12876	404	8	sustainability	sustainability	NOUN
fueconorg-12876	404	9	reporting	report	VERB
fueconorg-12876	404	10	directive	directive	NOUN
fueconorg-12876	404	11	(	(	PUNCT
fueconorg-12876	404	12	csrd	csrd	NOUN
fueconorg-12876	404	13	)	)	PUNCT
fueconorg-12876	404	14	–	–	PUNCT
fueconorg-12876	404	15	presentation	presentation	NOUN
fueconorg-12876	404	16	and	and	CCONJ
fueconorg-12876	404	17	assessment	assessment	NOUN
fueconorg-12876	404	18	of	of	ADP
fueconorg-12876	404	19	the	the	DET
fueconorg-12876	404	20	new	new	ADJ
fueconorg-12876	404	21	requirements	requirement	NOUN
fueconorg-12876	404	22	for	for	ADP
fueconorg-12876	404	23	sustainability	sustainability	NOUN
fueconorg-12876	404	24	reporting	reporting	NOUN
fueconorg-12876	404	25	by	by	ADP
fueconorg-12876	404	26	european	european	ADJ
fueconorg-12876	404	27	companies	company	NOUN
fueconorg-12876	404	28	]	]	PUNCT
fueconorg-12876	404	29	.	.	PUNCT
fueconorg-12876	405	1	der	der	PROPN
fueconorg-12876	405	2	betrieb	betrieb	PROPN
fueconorg-12876	405	3	,	,	PUNCT
fueconorg-12876	405	4	75(47	75(47	NUM
fueconorg-12876	405	5	)	)	PUNCT
fueconorg-12876	405	6	,	,	PUNCT
fueconorg-12876	405	7	2745	2745	NUM
fueconorg-12876	405	8	-	-	SYM
fueconorg-12876	405	9	2755	2755	NUM
fueconorg-12876	405	10	.	.	PUNCT
fueconorg-12876	406	1	lippai	lippai	NOUN
fueconorg-12876	406	2	-	-	PUNCT
fueconorg-12876	406	3	makra	makra	PROPN
fueconorg-12876	406	4	,	,	PUNCT
fueconorg-12876	406	5	e.	e.	PROPN
fueconorg-12876	406	6	,	,	PUNCT
fueconorg-12876	406	7	kovács	kovács	PROPN
fueconorg-12876	406	8	,	,	PUNCT
fueconorg-12876	406	9	z.	z.	PROPN
fueconorg-12876	406	10	i.	i.	PROPN
fueconorg-12876	406	11	,	,	PUNCT
fueconorg-12876	406	12	&	&	CCONJ
fueconorg-12876	406	13	kiss	kiss	PROPN
fueconorg-12876	406	14	,	,	PUNCT
fueconorg-12876	406	15	g.	g.	PROPN
fueconorg-12876	406	16	d.	d.	PROPN
fueconorg-12876	406	17	(	(	PUNCT
fueconorg-12876	406	18	2022	2022	NUM
fueconorg-12876	406	19	)	)	PUNCT
fueconorg-12876	406	20	.	.	PUNCT
fueconorg-12876	407	1	the	the	DET
fueconorg-12876	407	2	non	non	ADJ
fueconorg-12876	407	3	-	-	ADJ
fueconorg-12876	407	4	financial	financial	ADJ
fueconorg-12876	407	5	reporting	reporting	NOUN
fueconorg-12876	407	6	practices	practice	NOUN
fueconorg-12876	407	7	of	of	ADP
fueconorg-12876	407	8	hungarian	hungarian	ADJ
fueconorg-12876	407	9	listed	list	VERB
fueconorg-12876	407	10	public	public	ADJ
fueconorg-12876	407	11	interest	interest	NOUN
fueconorg-12876	407	12	entities	entity	NOUN
fueconorg-12876	407	13	considering	consider	VERB
fueconorg-12876	407	14	the	the	DET
fueconorg-12876	407	15	2014/95	2014/95	PROPN
fueconorg-12876	407	16	/	/	SYM
fueconorg-12876	407	17	eu	eu	PROPN
fueconorg-12876	407	18	directive	directive	NOUN
fueconorg-12876	407	19	.	.	PUNCT
fueconorg-12876	408	1	journal	journal	NOUN
fueconorg-12876	408	2	of	of	ADP
fueconorg-12876	408	3	applied	apply	VERB
fueconorg-12876	408	4	accounting	accounting	NOUN
fueconorg-12876	408	5	research	research	NOUN
fueconorg-12876	408	6	,	,	PUNCT
fueconorg-12876	408	7	23(1	23(1	NOUN
fueconorg-12876	408	8	)	)	PUNCT
fueconorg-12876	408	9	,	,	PUNCT
fueconorg-12876	408	10	301	301	NUM
fueconorg-12876	408	11	-	-	SYM
fueconorg-12876	408	12	318	318	NUM
fueconorg-12876	408	13	.	.	PUNCT
fueconorg-12876	409	1	https://doi.org/10.1108/jaar-04-2021-0086	https://doi.org/10.1108/jaar-04-2021-0086	ADJ
fueconorg-12876	409	2	https://doi.org/10.%0b1007/978-3-319-02168-3_3	https://doi.org/10.%0b1007/978-3-319-02168-3_3	NOUN
fueconorg-12876	409	3	https://doi.org/10.%0b1007/978-3-319-02168-3_3	https://doi.org/10.%0b1007/978-3-319-02168-3_3	NUM
fueconorg-12876	409	4	https://doi.org/10.1108/jaar-04-2021-0118	https://doi.org/10.1108/jaar-04-2021-0118	PUNCT
fueconorg-12876	409	5	https://doi.org/10.1111/1475-679x.12424	https://doi.org/10.1111/1475-679x.12424	NUM
fueconorg-12876	409	6	https://www.globalreporting.org/about-gri/mission-history/	https://www.globalreporting.org/about-gri/mission-history/	NOUN
fueconorg-12876	409	7	https://www.globalreporting.org/%0bhow-to-use-the-gri-standards/gri-standards-german-translations/	https://www.globalreporting.org/%0bhow-to-use-the-gri-standards/gri-standards-german-translations/	NOUN
fueconorg-12876	409	8	https://www.globalreporting.org/%0bhow-to-use-the-gri-standards/gri-standards-german-translations/	https://www.globalreporting.org/%0bhow-to-use-the-gri-standards/gri-standards-german-translations/	PROPN
fueconorg-12876	409	9	https://doi.org/10.1007/s10551-019-04200-0	https://doi.org/10.1007/s10551-019-04200-0	ADJ
fueconorg-12876	409	10	https://kpmg.com/xx/en/home/%0binsights/2022/09/survey-of-sustainability-reporting-2022.html	https://kpmg.com/xx/en/home/%0binsights/2022/09/survey-of-sustainability-reporting-2022.html	PROPN
fueconorg-12876	410	1	https://kpmg.com/xx/en/home/%0binsights/2022/09/survey-of-sustainability-reporting-2022.html	https://kpmg.com/xx/en/home/%0binsights/2022/09/survey-of-sustainability-reporting-2022.html	PROPN
fueconorg-12876	410	2	https://doi.org/10.1108/jaar-04-2021-0086	https://doi.org/10.1108/jaar-04-2021-0086	VERB
fueconorg-12876	410	3	256	256	NUM
fueconorg-12876	410	4	m.	m.	NOUN
fueconorg-12876	410	5	stojanović	stojanović	NOUN
fueconorg-12876	410	6	-	-	PUNCT
fueconorg-12876	410	7	blab	blab	NOUN
fueconorg-12876	410	8	,	,	PUNCT
fueconorg-12876	410	9	d.	d.	PROPN
fueconorg-12876	410	10	blab	blab	PROPN
fueconorg-12876	410	11	müller	müller	PROPN
fueconorg-12876	410	12	,	,	PUNCT
fueconorg-12876	410	13	s.	s.	PROPN
fueconorg-12876	410	14	,	,	PUNCT
fueconorg-12876	410	15	&	&	CCONJ
fueconorg-12876	410	16	stawinoga	stawinoga	PROPN
fueconorg-12876	410	17	,	,	PUNCT
fueconorg-12876	410	18	m.	m.	NOUN
fueconorg-12876	410	19	(	(	PUNCT
fueconorg-12876	410	20	2015	2015	NUM
fueconorg-12876	410	21	)	)	PUNCT
fueconorg-12876	410	22	.	.	PUNCT
fueconorg-12876	411	1	entwicklungslinien	entwicklungslinien	PROPN
fueconorg-12876	411	2	des	des	PROPN
fueconorg-12876	411	3	integrated	integrate	VERB
fueconorg-12876	411	4	reporting	reporting	NOUN
fueconorg-12876	411	5	[	[	X
fueconorg-12876	411	6	development	development	NOUN
fueconorg-12876	411	7	lines	line	NOUN
fueconorg-12876	411	8	of	of	ADP
fueconorg-12876	411	9	integrated	integrated	ADJ
fueconorg-12876	411	10	reporting	reporting	NOUN
fueconorg-12876	411	11	]	]	PUNCT
fueconorg-12876	411	12	.	.	PUNCT
fueconorg-12876	412	1	in	in	ADP
fueconorg-12876	412	2	c.-c	c.-c	PROPN
fueconorg-12876	412	3	.	.	PUNCT
fueconorg-12876	413	1	freidank	freidank	PROPN
fueconorg-12876	413	2	,	,	PUNCT
fueconorg-12876	413	3	s.	s.	PROPN
fueconorg-12876	413	4	müller	müller	PROPN
fueconorg-12876	413	5	,	,	PUNCT
fueconorg-12876	413	6	&	&	CCONJ
fueconorg-12876	413	7	p.	p.	PROPN
fueconorg-12876	413	8	velte	velte	NOUN
fueconorg-12876	413	9	(	(	PUNCT
fueconorg-12876	413	10	publisher	publisher	NOUN
fueconorg-12876	413	11	)	)	PUNCT
fueconorg-12876	413	12	,	,	PUNCT
fueconorg-12876	413	13	handbuch	handbuch	PROPN
fueconorg-12876	413	14	integrated	integrate	VERB
fueconorg-12876	413	15	reporting	reporting	NOUN
fueconorg-12876	413	16	–	–	PUNCT
fueconorg-12876	413	17	herausforderungen	herausforderungen	ADJ
fueconorg-12876	413	18	für	für	NOUN
fueconorg-12876	413	19	steuerung	steuerung	PROPN
fueconorg-12876	413	20	,	,	PUNCT
fueconorg-12876	413	21	überwachung	überwachung	PROPN
fueconorg-12876	413	22	und	und	PROPN
fueconorg-12876	413	23	berichterstattung	berichterstattung	PROPN
fueconorg-12876	413	24	(	(	PUNCT
fueconorg-12876	413	25	pp	pp	ADJ
fueconorg-12876	413	26	.	.	PUNCT
fueconorg-12876	414	1	3	3	NUM
fueconorg-12876	414	2	-	-	SYM
fueconorg-12876	414	3	28	28	NUM
fueconorg-12876	414	4	)	)	PUNCT
fueconorg-12876	414	5	.	.	PUNCT
fueconorg-12876	415	1	berlin	berlin	PROPN
fueconorg-12876	415	2	:	:	PUNCT
fueconorg-12876	415	3	erich	erich	PROPN
fueconorg-12876	415	4	schmidt	schmidt	PROPN
fueconorg-12876	415	5	.	.	PUNCT
fueconorg-12876	416	1	noll	noll	PROPN
fueconorg-12876	416	2	,	,	PUNCT
fueconorg-12876	416	3	d.	d.	PROPN
fueconorg-12876	416	4	j.	j.	PROPN
fueconorg-12876	416	5	,	,	PUNCT
fueconorg-12876	416	6	&	&	CCONJ
fueconorg-12876	416	7	weygandt	weygandt	PROPN
fueconorg-12876	416	8	,	,	PUNCT
fueconorg-12876	416	9	j.	j.	PROPN
fueconorg-12876	416	10	j.	j.	PROPN
fueconorg-12876	416	11	(	(	PUNCT
fueconorg-12876	416	12	1997	1997	NUM
fueconorg-12876	416	13	)	)	PUNCT
fueconorg-12876	416	14	.	.	PUNCT
fueconorg-12876	417	1	business	business	NOUN
fueconorg-12876	417	2	reporting	reporting	NOUN
fueconorg-12876	417	3	:	:	PUNCT
fueconorg-12876	417	4	what	what	PRON
fueconorg-12876	417	5	comes	come	VERB
fueconorg-12876	417	6	next	next	ADV
fueconorg-12876	417	7	?	?	PUNCT
fueconorg-12876	417	8	.	.	PUNCT
fueconorg-12876	418	1	journal	journal	PROPN
fueconorg-12876	418	2	of	of	ADP
fueconorg-12876	418	3	accountancy	accountancy	NOUN
fueconorg-12876	418	4	,	,	PUNCT
fueconorg-12876	418	5	183(2	183(2	NUM
fueconorg-12876	418	6	)	)	PUNCT
fueconorg-12876	418	7	,	,	PUNCT
fueconorg-12876	418	8	59	59	NUM
fueconorg-12876	418	9	-	-	SYM
fueconorg-12876	418	10	62	62	NUM
fueconorg-12876	418	11	.	.	PUNCT
fueconorg-12876	419	1	ruhwedel	ruhwedel	PROPN
fueconorg-12876	419	2	,	,	PUNCT
fueconorg-12876	419	3	f.	f.	PROPN
fueconorg-12876	419	4	,	,	PUNCT
fueconorg-12876	419	5	&	&	CCONJ
fueconorg-12876	419	6	schultze	schultze	PROPN
fueconorg-12876	419	7	,	,	PUNCT
fueconorg-12876	419	8	w.	w.	PROPN
fueconorg-12876	419	9	(	(	PUNCT
fueconorg-12876	419	10	2002	2002	NUM
fueconorg-12876	419	11	)	)	PUNCT
fueconorg-12876	419	12	.	.	PUNCT
fueconorg-12876	420	1	value	value	NOUN
fueconorg-12876	420	2	reporting	reporting	NOUN
fueconorg-12876	420	3	:	:	PUNCT
fueconorg-12876	420	4	theoretische	theoretische	NOUN
fueconorg-12876	420	5	konzeption	konzeption	PROPN
fueconorg-12876	420	6	und	und	PROPN
fueconorg-12876	420	7	umsetzung	umsetzung	NOUN
fueconorg-12876	420	8	bei	bei	NOUN
fueconorg-12876	420	9	den	den	NOUN
fueconorg-12876	420	10	dax	dax	PROPN
fueconorg-12876	420	11	100	100	NUM
fueconorg-12876	420	12	-	-	PUNCT
fueconorg-12876	420	13	unternehmen	unternehman	NOUN
fueconorg-12876	420	14	.	.	PUNCT
fueconorg-12876	421	1	schmalenbachs	schmalenbachs	PROPN
fueconorg-12876	421	2	zeitschrift	zeitschrift	PROPN
fueconorg-12876	421	3	für	für	PROPN
fueconorg-12876	421	4	betriebswirtschaftliche	betriebswirtschaftliche	PROPN
fueconorg-12876	421	5	forschung	forschung	PROPN
fueconorg-12876	421	6	,	,	PUNCT
fueconorg-12876	421	7	54(7	54(7	NOUN
fueconorg-12876	421	8	)	)	PUNCT
fueconorg-12876	421	9	,	,	PUNCT
fueconorg-12876	421	10	602	602	NUM
fueconorg-12876	421	11	-	-	SYM
fueconorg-12876	421	12	632	632	NUM
fueconorg-12876	421	13	.	.	PUNCT
fueconorg-12876	422	1	http://dx.doi.org/10.1007/bf03372689	http://dx.doi.org/10.1007/bf03372689	PROPN
fueconorg-12876	422	2	simon	simon	PROPN
fueconorg-12876	422	3	-	-	PUNCT
fueconorg-12876	422	4	heckroth	heckroth	PROPN
fueconorg-12876	422	5	,	,	PUNCT
fueconorg-12876	422	6	e.	e.	PROPN
fueconorg-12876	422	7	(	(	PUNCT
fueconorg-12876	422	8	2014	2014	NUM
fueconorg-12876	422	9	)	)	PUNCT
fueconorg-12876	422	10	.	.	PUNCT
fueconorg-12876	423	1	nachhaltigkeitsberichterstattung	nachhaltigkeitsberichterstattung	PROPN
fueconorg-12876	423	2	und	und	VERB
fueconorg-12876	423	3	integrated	integrate	VERB
fueconorg-12876	423	4	reporting	reporting	NOUN
fueconorg-12876	423	5	–	–	PUNCT
fueconorg-12876	423	6	neue	neue	ADJ
fueconorg-12876	423	7	anforderungen	anforderungen	NOUN
fueconorg-12876	423	8	an	an	DET
fueconorg-12876	423	9	den	den	NOUN
fueconorg-12876	423	10	berufsstand	berufsstand	NOUN
fueconorg-12876	424	1	[	[	X
fueconorg-12876	424	2	sustainability	sustainability	NOUN
fueconorg-12876	424	3	reporting	reporting	NOUN
fueconorg-12876	424	4	and	and	CCONJ
fueconorg-12876	424	5	integrated	integrated	ADJ
fueconorg-12876	424	6	reporting	reporting	NOUN
fueconorg-12876	424	7	–	–	PUNCT
fueconorg-12876	424	8	new	new	ADJ
fueconorg-12876	424	9	requirements	requirement	NOUN
fueconorg-12876	424	10	for	for	ADP
fueconorg-12876	424	11	the	the	DET
fueconorg-12876	424	12	profession	profession	NOUN
fueconorg-12876	424	13	]	]	PUNCT
fueconorg-12876	424	14	.	.	PUNCT
fueconorg-12876	425	1	die	die	PROPN
fueconorg-12876	425	2	wirtschaftsprüfung	wirtschaftsprüfung	PROPN
fueconorg-12876	425	3	,	,	PUNCT
fueconorg-12876	425	4	67(6	67(6	NUM
fueconorg-12876	425	5	)	)	PUNCT
fueconorg-12876	425	6	,	,	PUNCT
fueconorg-12876	425	7	311	311	NUM
fueconorg-12876	425	8	-	-	SYM
fueconorg-12876	425	9	325	325	NUM
fueconorg-12876	425	10	.	.	PUNCT
fueconorg-12876	426	1	stojanović	stojanović	NOUN
fueconorg-12876	426	2	-	-	PUNCT
fueconorg-12876	426	3	blab	blab	NOUN
fueconorg-12876	426	4	,	,	PUNCT
fueconorg-12876	426	5	m.	m.	NOUN
fueconorg-12876	426	6	&	&	CCONJ
fueconorg-12876	426	7	blab	blab	PROPN
fueconorg-12876	426	8	,	,	PUNCT
fueconorg-12876	426	9	d.	d.	PROPN
fueconorg-12876	426	10	(	(	PUNCT
fueconorg-12876	426	11	2017	2017	NUM
fueconorg-12876	426	12	)	)	PUNCT
fueconorg-12876	426	13	.	.	PUNCT
fueconorg-12876	427	1	nachhaltigkeitsberichterstattung	nachhaltigkeitsberichterstattung	PROPN
fueconorg-12876	427	2	anhand	anhand	PROPN
fueconorg-12876	427	3	der	der	PROPN
fueconorg-12876	427	4	gri	gri	PROPN
fueconorg-12876	427	5	-	-	PUNCT
fueconorg-12876	427	6	standards	standard	NOUN
fueconorg-12876	427	7	–	–	PUNCT
fueconorg-12876	427	8	ein	ein	PROPN
fueconorg-12876	427	9	vergleich	vergleich	PROPN
fueconorg-12876	427	10	zu	zu	PROPN
fueconorg-12876	427	11	gri	gri	PROPN
fueconorg-12876	427	12	g4	g4	NOUN
fueconorg-12876	428	1	[	[	X
fueconorg-12876	428	2	sustainability	sustainability	NOUN
fueconorg-12876	428	3	reporting	reporting	NOUN
fueconorg-12876	428	4	based	base	VERB
fueconorg-12876	428	5	on	on	ADP
fueconorg-12876	428	6	the	the	DET
fueconorg-12876	428	7	gri	gri	PROPN
fueconorg-12876	428	8	standards	standard	NOUN
fueconorg-12876	428	9	–	–	PUNCT
fueconorg-12876	428	10	a	a	DET
fueconorg-12876	428	11	comparison	comparison	NOUN
fueconorg-12876	428	12	to	to	ADP
fueconorg-12876	428	13	gri	gri	PROPN
fueconorg-12876	428	14	g4	g4	NOUN
fueconorg-12876	428	15	]	]	PUNCT
fueconorg-12876	428	16	.	.	PUNCT
fueconorg-12876	429	1	zeitschrift	zeitschrift	PROPN
fueconorg-12876	429	2	für	für	PROPN
fueconorg-12876	429	3	internationale	internationale	PROPN
fueconorg-12876	429	4	und	und	PROPN
fueconorg-12876	429	5	kapitalmarktorientierte	kapitalmarktorientierte	PROPN
fueconorg-12876	429	6	rechnungslegung	rechnungslegung	PROPN
fueconorg-12876	429	7	,	,	PUNCT
fueconorg-12876	429	8	17(07	17(07	NUM
fueconorg-12876	429	9	-	-	SYM
fueconorg-12876	429	10	08	08	NUM
fueconorg-12876	429	11	)	)	PUNCT
fueconorg-12876	429	12	,	,	PUNCT
fueconorg-12876	429	13	307	307	NUM
fueconorg-12876	429	14	-	-	SYM
fueconorg-12876	429	15	316	316	NUM
fueconorg-12876	429	16	.	.	PUNCT
fueconorg-12876	430	1	umweltbundesamt	umweltbundesamt	NOUN
fueconorg-12876	430	2	(	(	PUNCT
fueconorg-12876	430	3	2024	2024	NUM
fueconorg-12876	430	4	)	)	PUNCT
fueconorg-12876	430	5	.	.	PUNCT
fueconorg-12876	431	1	emas	emas	PROPN
fueconorg-12876	431	2	–	–	PUNCT
fueconorg-12876	431	3	umweltmanagement	umweltmanagement	NOUN
fueconorg-12876	431	4	-	-	PUNCT
fueconorg-12876	431	5	gütesiegel	gütesiegel	NOUN
fueconorg-12876	431	6	der	der	NOUN
fueconorg-12876	431	7	europäischen	europäischen	PROPN
fueconorg-12876	431	8	union	union	NOUN
fueconorg-12876	431	9	[	[	X
fueconorg-12876	431	10	emas	emas	PROPN
fueconorg-12876	431	11	–	–	PUNCT
fueconorg-12876	431	12	environmental	environmental	ADJ
fueconorg-12876	431	13	management	management	NOUN
fueconorg-12876	431	14	quality	quality	NOUN
fueconorg-12876	431	15	label	label	NOUN
fueconorg-12876	431	16	of	of	ADP
fueconorg-12876	431	17	the	the	DET
fueconorg-12876	431	18	european	european	PROPN
fueconorg-12876	431	19	union	union	PROPN
fueconorg-12876	431	20	]	]	PUNCT
fueconorg-12876	431	21	.	.	PUNCT
fueconorg-12876	432	1	available	available	ADJ
fueconorg-12876	432	2	at	at	ADP
fueconorg-12876	432	3	:	:	PUNCT
fueconorg-12876	432	4	https://www.umweltbundesamt	https://www.umweltbundesamt	PROPN
fueconorg-12876	432	5	.	.	PUNCT
fueconorg-12876	433	1	de	de	PROPN
fueconorg-12876	433	2	/	/	SYM
fueconorg-12876	433	3	themen	themen	PROPN
fueconorg-12876	433	4	/	/	SYM
fueconorg-12876	433	5	wirtschaft	wirtschaft	PROPN
fueconorg-12876	433	6	-	-	PUNCT
fueconorg-12876	433	7	konsum	konsum	PROPN
fueconorg-12876	433	8	/	/	SYM
fueconorg-12876	433	9	wirtschaft	wirtschaft	PROPN
fueconorg-12876	433	10	-	-	PUNCT
fueconorg-12876	433	11	umwelt	umwelt	PROPN
fueconorg-12876	433	12	/	/	SYM
fueconorg-12876	433	13	umwelt	umwelt	ADJ
fueconorg-12876	433	14	-	-	PUNCT
fueconorg-12876	433	15	energiemanagement	energiemanagement	NOUN
fueconorg-12876	433	16	/	/	SYM
fueconorg-12876	433	17	emas	emas	PROPN
fueconorg-12876	433	18	-	-	PUNCT
fueconorg-12876	433	19	umweltmanagement	umweltmanagement	NOUN
fueconorg-12876	433	20	-	-	PUNCT
fueconorg-12876	433	21	guetesiegelder	guetesiegelder	NOUN
fueconorg-12876	433	22	-	-	PUNCT
fueconorg-12876	433	23	europaeischen#systematisches	europaeischen#systematische	NOUN
fueconorg-12876	433	24	-	-	PUNCT
fueconorg-12876	433	25	umweltmanagement	umweltmanagement	NOUN
fueconorg-12876	433	26	-	-	PUNCT
fueconorg-12876	433	27	mit	mit	NOUN
fueconorg-12876	433	28	-	-	PUNCT
fueconorg-12876	433	29	emas	emas	PROPN
fueconorg-12876	433	30	(	(	PUNCT
fueconorg-12876	433	31	29.03.2024	29.03.2024	NOUN
fueconorg-12876	433	32	)	)	PUNCT
fueconorg-12876	433	33	.	.	PUNCT
fueconorg-12876	434	1	united	united	PROPN
fueconorg-12876	434	2	nations	nations	PROPN
fueconorg-12876	434	3	(	(	PUNCT
fueconorg-12876	434	4	2015	2015	NUM
fueconorg-12876	434	5	)	)	PUNCT
fueconorg-12876	434	6	.	.	PUNCT
fueconorg-12876	435	1	transforming	transform	VERB
fueconorg-12876	435	2	our	our	PRON
fueconorg-12876	435	3	world	world	NOUN
fueconorg-12876	435	4	:	:	PUNCT
fueconorg-12876	435	5	the	the	DET
fueconorg-12876	435	6	2030	2030	NUM
fueconorg-12876	435	7	agenda	agenda	NOUN
fueconorg-12876	435	8	for	for	ADP
fueconorg-12876	435	9	sustainable	sustainable	ADJ
fueconorg-12876	435	10	development	development	NOUN
fueconorg-12876	435	11	.	.	PUNCT
fueconorg-12876	436	1	a	a	DET
fueconorg-12876	436	2	/	/	SYM
fueconorg-12876	436	3	res/70/1	res/70/1	NOUN
fueconorg-12876	436	4	.	.	PUNCT
fueconorg-12876	437	1	wirtschaftsprüferkammer	wirtschaftsprüferkammer	PROPN
fueconorg-12876	437	2	(	(	PUNCT
fueconorg-12876	437	3	2024	2024	NUM
fueconorg-12876	437	4	)	)	PUNCT
fueconorg-12876	437	5	.	.	PUNCT
fueconorg-12876	438	1	corporate	corporate	ADJ
fueconorg-12876	438	2	sustainability	sustainability	NOUN
fueconorg-12876	438	3	reporting	report	VERB
fueconorg-12876	438	4	directive	directive	NOUN
fueconorg-12876	438	5	(	(	PUNCT
fueconorg-12876	438	6	csrd	csrd	NOUN
fueconorg-12876	438	7	)	)	PUNCT
fueconorg-12876	438	8	.	.	PUNCT
fueconorg-12876	439	1	available	available	ADJ
fueconorg-12876	439	2	at	at	ADP
fueconorg-12876	439	3	:	:	PUNCT
fueconorg-12876	439	4	https://www.wpk.de/nachhaltigkeit/kompass/regulatorische-anforderungen/corporate-sustainabilityreporting-directive/	https://www.wpk.de/nachhaltigkeit/kompass/regulatorische-anforderungen/corporate-sustainabilityreporting-directive/	PROPN
fueconorg-12876	439	5	(	(	PUNCT
fueconorg-12876	439	6	29.03.2024	29.03.2024	NOUN
fueconorg-12876	439	7	)	)	PUNCT
fueconorg-12876	439	8	.	.	PUNCT
fueconorg-12876	440	1	yongvanich	yongvanich	PROPN
fueconorg-12876	440	2	,	,	PUNCT
fueconorg-12876	440	3	k.	k.	PROPN
fueconorg-12876	440	4	,	,	PUNCT
fueconorg-12876	440	5	&	&	CCONJ
fueconorg-12876	440	6	guthrie	guthrie	PROPN
fueconorg-12876	440	7	,	,	PUNCT
fueconorg-12876	440	8	j.	j.	PROPN
fueconorg-12876	440	9	(	(	PUNCT
fueconorg-12876	440	10	2006	2006	NUM
fueconorg-12876	440	11	)	)	PUNCT
fueconorg-12876	440	12	.	.	PUNCT
fueconorg-12876	441	1	an	an	DET
fueconorg-12876	441	2	extended	extended	ADJ
fueconorg-12876	441	3	performance	performance	NOUN
fueconorg-12876	441	4	reporting	reporting	NOUN
fueconorg-12876	441	5	framework	framework	NOUN
fueconorg-12876	441	6	for	for	ADP
fueconorg-12876	441	7	social	social	ADJ
fueconorg-12876	441	8	and	and	CCONJ
fueconorg-12876	441	9	environmental	environmental	ADJ
fueconorg-12876	441	10	accounting	accounting	NOUN
fueconorg-12876	441	11	.	.	PUNCT
fueconorg-12876	442	1	business	business	NOUN
fueconorg-12876	442	2	strategy	strategy	NOUN
fueconorg-12876	442	3	and	and	CCONJ
fueconorg-12876	442	4	the	the	DET
fueconorg-12876	442	5	environment	environment	NOUN
fueconorg-12876	442	6	,	,	PUNCT
fueconorg-12876	442	7	15(5	15(5	NUM
fueconorg-12876	442	8	)	)	PUNCT
fueconorg-12876	442	9	,	,	PUNCT
fueconorg-12876	442	10	309	309	NUM
fueconorg-12876	442	11	-	-	SYM
fueconorg-12876	442	12	321	321	NUM
fueconorg-12876	442	13	.	.	PUNCT
fueconorg-12876	443	1	https://doi.org/10.1002/bse.541	https://doi.org/10.1002/bse.541	PROPN
fueconorg-12876	443	2	obavezno	obavezno	NOUN
fueconorg-12876	443	3	izveštavanje	izveštavanje	NOUN
fueconorg-12876	443	4	o	o	NOUN
fueconorg-12876	443	5	održivom	održivom	NOUN
fueconorg-12876	443	6	razvoju	razvoju	PROPN
fueconorg-12876	443	7	razvoj	razvoj	PROPN
fueconorg-12876	443	8	regulative	regulative	ADJ
fueconorg-12876	443	9	u	u	PROPN
fueconorg-12876	443	10	evropskoj	evropskoj	NOUN
fueconorg-12876	443	11	uniji	uniji	NOUN
fueconorg-12876	443	12	u	u	PROPN
fueconorg-12876	443	13	vremenima	vremenima	PROPN
fueconorg-12876	443	14	klimatskih	klimatskih	PROPN
fueconorg-12876	443	15	promena	promena	NOUN
fueconorg-12876	443	16	,	,	PUNCT
fueconorg-12876	443	17	društvene	društvene	VERB
fueconorg-12876	443	18	nejednakosti	nejednakosti	PROPN
fueconorg-12876	443	19	i	i	PRON
fueconorg-12876	443	20	oskudice	oskudice	VERB
fueconorg-12876	443	21	resursa	resursa	NOUN
fueconorg-12876	443	22	,	,	PUNCT
fueconorg-12876	443	23	odgovorno	odgovorno	PROPN
fueconorg-12876	443	24	korporativno	korporativno	PROPN
fueconorg-12876	443	25	upravljanje	upravljanje	PROPN
fueconorg-12876	444	1	je	je	PROPN
fueconorg-12876	444	2	od	od	PROPN
fueconorg-12876	445	1	suštinskog	suštinskog	PROPN
fueconorg-12876	445	2	značaja	značaja	PROPN
fueconorg-12876	445	3	za	za	PROPN
fueconorg-12876	445	4	održiv	održiv	PROPN
fueconorg-12876	445	5	globalni	globalni	NOUN
fueconorg-12876	445	6	ekonomski	ekonomski	NOUN
fueconorg-12876	445	7	razvoj	razvoj	PROPN
fueconorg-12876	445	8	.	.	PUNCT
fueconorg-12876	446	1	važnost	važnost	PROPN
fueconorg-12876	446	2	izveštavanja	izveštavanja	ADJ
fueconorg-12876	446	3	o	o	NOUN
fueconorg-12876	446	4	održivom	održivom	NOUN
fueconorg-12876	446	5	razvoju	razvoju	PROPN
fueconorg-12876	446	6	leži	leži	PROPN
fueconorg-12876	446	7	u	u	PROPN
fueconorg-12876	446	8	činjenici	činjenici	PROPN
fueconorg-12876	446	9	da	da	PROPN
fueconorg-12876	446	10	kompanije	kompanije	PROPN
fueconorg-12876	446	11	transparentno	transparentno	PROPN
fueconorg-12876	446	12	predstavljaju	predstavljaju	PROPN
fueconorg-12876	446	13	svoje	svoje	PROPN
fueconorg-12876	446	14	ekološke	ekološke	PROPN
fueconorg-12876	446	15	,	,	PUNCT
fueconorg-12876	446	16	socijalne	socijalne	VERB
fueconorg-12876	446	17	i	i	PRON
fueconorg-12876	446	18	ekonomske	ekonomske	PROPN
fueconorg-12876	446	19	uticaje	uticaje	NOUN
fueconorg-12876	446	20	zainteresovanim	zainteresovanim	NOUN
fueconorg-12876	446	21	stranama	stranama	PROPN
fueconorg-12876	446	22	,	,	PUNCT
fueconorg-12876	446	23	odnosno	odnosno	ADV
fueconorg-12876	446	24	stejkholderima	stejkholderima	NOUN
fueconorg-12876	446	25	,	,	PUNCT
fueconorg-12876	446	26	i	i	PRON
fueconorg-12876	446	27	preuzimaju	preuzimaju	NOUN
fueconorg-12876	446	28	odgovornost	odgovornost	VERB
fueconorg-12876	446	29	za	za	PROPN
fueconorg-12876	446	30	svoje	svoje	PROPN
fueconorg-12876	446	31	postupke	postupke	PROPN
fueconorg-12876	446	32	.	.	PUNCT
fueconorg-12876	447	1	kroz	kroz	PROPN
fueconorg-12876	447	2	ovakve	ovakve	PROPN
fueconorg-12876	447	3	izveštaje	izveštaje	PROPN
fueconorg-12876	447	4	kompanije	kompanije	PROPN
fueconorg-12876	447	5	mogu	mogu	VERB
fueconorg-12876	447	6	da	da	PROPN
fueconorg-12876	447	7	pokažu	pokažu	ADV
fueconorg-12876	447	8	kako	kako	PROPN
fueconorg-12876	447	9	integrišu	integrišu	PROPN
fueconorg-12876	447	10	aspekte	aspekte	PROPN
fueconorg-12876	447	11	održivog	održivog	PROPN
fueconorg-12876	447	12	ravoja	ravoja	PROPN
fueconorg-12876	447	13	u	u	PROPN
fueconorg-12876	447	14	svoju	svoju	PROPN
fueconorg-12876	447	15	poslovnu	poslovnu	PROPN
fueconorg-12876	447	16	strategiju	strategiju	PROPN
fueconorg-12876	447	17	,	,	PUNCT
fueconorg-12876	447	18	kako	kako	PROPN
fueconorg-12876	447	19	implementiraju	implementiraju	PROPN
fueconorg-12876	447	20	te	te	PROPN
fueconorg-12876	447	21	aspekte	aspekte	NOUN
fueconorg-12876	447	22	u	u	PROPN
fueconorg-12876	447	23	svojim	svojim	PROPN
fueconorg-12876	447	24	poslovnim	poslovnim	PROPN
fueconorg-12876	447	25	aktivnostima	aktivnostima	NOUN
fueconorg-12876	447	26	i	i	PROPN
fueconorg-12876	447	27	kakav	kakav	PROPN
fueconorg-12876	447	28	napredak	napredak	PROPN
fueconorg-12876	447	29	time	time	PROPN
fueconorg-12876	447	30	ostvaruju	ostvaruju	NOUN
fueconorg-12876	447	31	.	.	PUNCT
fueconorg-12876	448	1	do	do	VERB
fueconorg-12876	448	2	finansijske	finansijske	PROPN
fueconorg-12876	448	3	krize	krize	PROPN
fueconorg-12876	448	4	2008	2008	NUM
fueconorg-12876	448	5	.	.	PUNCT
fueconorg-12876	449	1	godine	godine	PROPN
fueconorg-12876	449	2	,	,	PUNCT
fueconorg-12876	449	3	izveštavanje	izveštavanje	NOUN
fueconorg-12876	449	4	o	o	NOUN
fueconorg-12876	449	5	održivom	održivom	PROPN
fueconorg-12876	449	6	razvoju	razvoju	PROPN
fueconorg-12876	449	7	u	u	PROPN
fueconorg-12876	449	8	eu	eu	PROPN
fueconorg-12876	449	9	se	se	PROPN
fueconorg-12876	449	10	zasnivalo	zasnivalo	PROPN
fueconorg-12876	449	11	na	na	PROPN
fueconorg-12876	449	12	dobrovoljnom	dobrovoljnom	PROPN
fueconorg-12876	449	13	izveštavanju	izveštavanju	NOUN
fueconorg-12876	449	14	,	,	PUNCT
fueconorg-12876	449	15	koje	koje	PROPN
fueconorg-12876	449	16	je	je	PROPN
fueconorg-12876	449	17	zamenjeno	zamenjeno	PROPN
fueconorg-12876	449	18	obaveznim	obaveznim	PROPN
fueconorg-12876	449	19	izveštavanjem	izveštavanjem	NOUN
fueconorg-12876	449	20	o	o	NOUN
fueconorg-12876	449	21	održivom	održivom	NOUN
fueconorg-12876	449	22	razvoju	razvoju	PROPN
fueconorg-12876	449	23	kao	kao	PROPN
fueconorg-12876	449	24	posledica	posledica	PROPN
fueconorg-12876	449	25	lekcija	lekcija	PROPN
fueconorg-12876	450	1	naučenih	naučenih	PROPN
fueconorg-12876	450	2	iz	iz	INTJ
fueconorg-12876	450	3	finansijske	finansijske	ADJ
fueconorg-12876	450	4	krize	krize	NOUN
fueconorg-12876	450	5	.	.	PUNCT
fueconorg-12876	451	1	razlozi	razlozi	VERB
fueconorg-12876	451	2	za	za	PROPN
fueconorg-12876	451	3	to	to	PART
fueconorg-12876	451	4	uključuju	uključuju	VERB
fueconorg-12876	451	5	činjenicu	činjenicu	ADJ
fueconorg-12876	451	6	da	da	PROPN
fueconorg-12876	451	7	je	je	PROPN
fueconorg-12876	451	8	dobrovoljno	dobrovoljno	PROPN
fueconorg-12876	451	9	izvještavanje	izvještavanje	PROPN
fueconorg-12876	451	10	o	o	NOUN
fueconorg-12876	451	11	održivom	održivom	NOUN
fueconorg-12876	451	12	ravoju	ravoju	X
fueconorg-12876	451	13	samo	samo	X
fueconorg-12876	451	14	pružilo	pružilo	ADJ
fueconorg-12876	451	15	podsticaj	podsticaj	NOUN
fueconorg-12876	451	16	za	za	PROPN
fueconorg-12876	451	17	korporativno	korporativno	PROPN
fueconorg-12876	451	18	upravljanje	upravljanje	PROPN
fueconorg-12876	451	19	usmereno	usmereno	PROPN
fueconorg-12876	451	20	ka	ka	PROPN
fueconorg-12876	451	21	aspektima	aspektima	PROPN
fueconorg-12876	452	1	održivog	održivog	PROPN
fueconorg-12876	452	2	razvoja	razvoja	PROPN
fueconorg-12876	452	3	u	u	PROPN
fueconorg-12876	452	4	ograničenoj	ograničenoj	NOUN
fueconorg-12876	452	5	mjeri	mjeri	PROPN
fueconorg-12876	452	6	,	,	PUNCT
fueconorg-12876	452	7	i	i	PROPN
fueconorg-12876	452	8	da	da	PROPN
fueconorg-12876	452	9	politika	politika	X
fueconorg-12876	452	10	na	na	NOUN
fueconorg-12876	452	11	nivou	nivou	PROPN
fueconorg-12876	452	12	eu	eu	PROPN
fueconorg-12876	452	13	nastoji	nastoji	PROPN
fueconorg-12876	452	14	da	da	PROPN
fueconorg-12876	452	15	transformiše	transformiše	NOUN
fueconorg-12876	453	1	ekonomiju	ekonomiju	PROPN
fueconorg-12876	454	1	i	i	PRON
fueconorg-12876	454	2	društvo	društvo	VERB
fueconorg-12876	454	3	u	u	PRON
fueconorg-12876	454	4	pravcu	pravcu	VERB
fueconorg-12876	454	5	održivog	održivog	PROPN
fueconorg-12876	454	6	razvoja	razvoja	PROPN
fueconorg-12876	454	7	,	,	PUNCT
fueconorg-12876	454	8	da	da	PROPN
fueconorg-12876	454	9	kanališe	kanališe	PROPN
fueconorg-12876	454	10	tokove	tokove	PROPN
fueconorg-12876	454	11	kapitala	kapitala	PROPN
fueconorg-12876	454	12	u	u	PROPN
fueconorg-12876	454	13	kompanije	kompanije	PROPN
fueconorg-12876	454	14	koje	koje	PROPN
fueconorg-12876	454	15	posluju	posluju	VERB
fueconorg-12876	454	16	u	u	PROPN
fueconorg-12876	454	17	skladu	skladu	PROPN
fueconorg-12876	454	18	sa	sa	PROPN
fueconorg-12876	454	19	principima	principima	PROPN
fueconorg-12876	454	20	održivog	održivog	PROPN
fueconorg-12876	454	21	razvoja	razvoja	NOUN
fueconorg-12876	455	1	i	i	PRON
fueconorg-12876	455	2	da	da	PROPN
fueconorg-12876	455	3	podstiče	podstiče	NOUN
fueconorg-12876	455	4	takve	takve	NOUN
fueconorg-12876	455	5	poslovne	poslovne	NOUN
fueconorg-12876	455	6	aktivnosti	aktivnosti	X
fueconorg-12876	455	7	kroz	kroz	PROPN
fueconorg-12876	455	8	povećanu	povećanu	X
fueconorg-12876	455	9	transparentnost	transparentnost	ADJ
fueconorg-12876	455	10	.	.	PUNCT
fueconorg-12876	456	1	ključne	ključne	PROPN
fueconorg-12876	456	2	reči	reči	NOUN
fueconorg-12876	456	3	:	:	PUNCT
fueconorg-12876	456	4	direktiva	direktiva	NOUN
fueconorg-12876	456	5	o	o	PROPN
fueconorg-12876	456	6	nefinansijskom	nefinansijskom	NOUN
fueconorg-12876	456	7	izveštavanju	izveštavanju	NOUN
fueconorg-12876	456	8	,	,	PUNCT
fueconorg-12876	456	9	direktiva	direktiva	NOUN
fueconorg-12876	456	10	o	o	NOUN
fueconorg-12876	456	11	izveštavanju	izveštavanju	NOUN
fueconorg-12876	456	12	o	o	NOUN
fueconorg-12876	456	13	održivom	održivom	NOUN
fueconorg-12876	456	14	razvoju	razvoju	PROPN
fueconorg-12876	456	15	od	od	PROPN
fueconorg-12876	456	16	strane	strane	PROPN
fueconorg-12876	456	17	kompanija	kompanija	PROPN
fueconorg-12876	456	18	,	,	PUNCT
fueconorg-12876	456	19	dvostruka	dvostruka	NOUN
fueconorg-12876	456	20	materijalnost	materijalnost	NOUN
fueconorg-12876	456	21	/	/	SYM
fueconorg-12876	456	22	značajnost	značajnost	NOUN
fueconorg-12876	456	23	http://dx.doi.org/10.1007/bf03372689	http://dx.doi.org/10.1007/bf03372689	NOUN
fueconorg-12876	456	24	https://www.wpk.de/nachhaltigkeit/kompass/regulatorische-anforderungen/corporate-sustainability-reporting-directive/	https://www.wpk.de/nachhaltigkeit/kompass/regulatorische-anforderungen/corporate-sustainability-reporting-directive/	PROPN
fueconorg-12876	456	25	https://www.wpk.de/nachhaltigkeit/kompass/regulatorische-anforderungen/corporate-sustainability-reporting-directive/	https://www.wpk.de/nachhaltigkeit/kompass/regulatorische-anforderungen/corporate-sustainability-reporting-directive/	PROPN
fueconorg-12876	457	1	https://doi.org/10.1002/bse.541	https://doi.org/10.1002/bse.541	INTJ