id	sid	tid	token	lemma	pos
fueconorg-8149	1	1	facta	facta	PROPN
fueconorg-8149	1	2	universitatis	universitatis	PROPN
fueconorg-8149	1	3	series	series	NOUN
fueconorg-8149	1	4	:	:	PUNCT
fueconorg-8149	1	5	economics	economic	NOUN
fueconorg-8149	1	6	and	and	CCONJ
fueconorg-8149	1	7	organization	organization	NOUN
fueconorg-8149	1	8	vol	vol	NOUN
fueconorg-8149	1	9	.	.	PROPN
fueconorg-8149	1	10	18	18	NUM
fueconorg-8149	1	11	,	,	PUNCT
fueconorg-8149	1	12	no	no	DET
fueconorg-8149	1	13	4	4	NUM
fueconorg-8149	1	14	,	,	PUNCT
fueconorg-8149	1	15	special	special	ADJ
fueconorg-8149	1	16	issue	issue	NOUN
fueconorg-8149	1	17	,	,	PUNCT
fueconorg-8149	1	18	2021	2021	NUM
fueconorg-8149	1	19	,	,	PUNCT
fueconorg-8149	1	20	pp	pp	ADV
fueconorg-8149	1	21	.	.	PUNCT
fueconorg-8149	2	1	369	369	NUM
fueconorg-8149	2	2	381	381	NUM
fueconorg-8149	2	3	https://doi.org/10.22190/fueo210817026b	https://doi.org/10.22190/fueo210817026b	NOUN
fueconorg-8149	2	4	©	©	PROPN
fueconorg-8149	2	5	2021	2021	NUM
fueconorg-8149	2	6	by	by	ADP
fueconorg-8149	2	7	university	university	PROPN
fueconorg-8149	2	8	of	of	ADP
fueconorg-8149	2	9	niš	niš	PROPN
fueconorg-8149	2	10	,	,	PUNCT
fueconorg-8149	2	11	serbia	serbia	PROPN
fueconorg-8149	2	12	|	|	ADV
fueconorg-8149	2	13	creative	creative	ADJ
fueconorg-8149	2	14	commons	common	NOUN
fueconorg-8149	2	15	licence	licence	NOUN
fueconorg-8149	2	16	:	:	PUNCT
fueconorg-8149	2	17	cc	cc	VERB
fueconorg-8149	2	18	by	by	ADP
fueconorg-8149	2	19	-	-	PUNCT
fueconorg-8149	2	20	nc	nc	PROPN
fueconorg-8149	2	21	-	-	PUNCT
fueconorg-8149	2	22	nd	nd	NOUN
fueconorg-8149	2	23	review	review	NOUN
fueconorg-8149	2	24	paper	paper	NOUN
fueconorg-8149	2	25	moving	move	VERB
fueconorg-8149	2	26	from	from	ADP
fueconorg-8149	2	27	non	non	ADJ
fueconorg-8149	2	28	-	-	ADJ
fueconorg-8149	2	29	financial	financial	ADJ
fueconorg-8149	2	30	to	to	ADP
fueconorg-8149	2	31	sustainability	sustainability	NOUN
fueconorg-8149	2	32	reporting	reporting	NOUN
fueconorg-8149	2	33	:	:	PUNCT
fueconorg-8149	2	34	analyzing	analyze	VERB
fueconorg-8149	2	35	the	the	DET
fueconorg-8149	2	36	eu	eu	PROPN
fueconorg-8149	2	37	commission	commission	PROPN
fueconorg-8149	2	38	’s	’s	PART
fueconorg-8149	2	39	proposal	proposal	NOUN
fueconorg-8149	2	40	for	for	ADP
fueconorg-8149	2	41	a	a	DET
fueconorg-8149	2	42	corporate	corporate	ADJ
fueconorg-8149	2	43	sustainability	sustainability	NOUN
fueconorg-8149	2	44	reporting	report	VERB
fueconorg-8149	2	45	directive	directive	NOUN
fueconorg-8149	2	46	(	(	PUNCT
fueconorg-8149	2	47	csrd)1	csrd)1	X
fueconorg-8149	2	48	udc	udc	NOUN
fueconorg-8149	2	49	657.3	657.3	NUM
fueconorg-8149	2	50	josef	josef	PROPN
fueconorg-8149	2	51	baumüller1	baumüller1	PROPN
fueconorg-8149	2	52	,	,	PUNCT
fueconorg-8149	3	1	stefan	stefan	PROPN
fueconorg-8149	3	2	o.	o.	PROPN
fueconorg-8149	3	3	grbenic2	grbenic2	PROPN
fueconorg-8149	4	1	1vienna	1vienna	NUM
fueconorg-8149	4	2	university	university	NOUN
fueconorg-8149	4	3	of	of	ADP
fueconorg-8149	4	4	economics	economic	NOUN
fueconorg-8149	4	5	and	and	CCONJ
fueconorg-8149	4	6	business	business	NOUN
fueconorg-8149	4	7	,	,	PUNCT
fueconorg-8149	4	8	vienna	vienna	PROPN
fueconorg-8149	4	9	,	,	PUNCT
fueconorg-8149	4	10	austria	austria	PROPN
fueconorg-8149	4	11	2graz	2graz	NUM
fueconorg-8149	4	12	university	university	PROPN
fueconorg-8149	4	13	of	of	ADP
fueconorg-8149	4	14	technology	technology	NOUN
fueconorg-8149	4	15	,	,	PUNCT
fueconorg-8149	4	16	graz	graz	PROPN
fueconorg-8149	4	17	,	,	PUNCT
fueconorg-8149	4	18	austria	austria	PROPN
fueconorg-8149	4	19	orcid	orcid	PROPN
fueconorg-8149	5	1	i	i	PROPN
fueconorg-8149	5	2	d	d	PROPN
fueconorg-8149	5	3	:	:	PUNCT
fueconorg-8149	5	4	josef	josef	PROPN
fueconorg-8149	5	5	baumüller	baumüller	PROPN
fueconorg-8149	5	6	https://orcid.org/0000-0001-8274-9338	https://orcid.org/0000-0001-8274-9338	PROPN
fueconorg-8149	5	7	stefan	stefan	PROPN
fueconorg-8149	5	8	o.	o.	PROPN
fueconorg-8149	5	9	grbenic	grbenic	PROPN
fueconorg-8149	5	10	https://orcid.org/0000-0003-1245-5929	https://orcid.org/0000-0003-1245-5929	NOUN
fueconorg-8149	5	11	abstract	abstract	ADJ
fueconorg-8149	5	12	.	.	PUNCT
fueconorg-8149	6	1	non	non	ADJ
fueconorg-8149	6	2	-	-	ADJ
fueconorg-8149	6	3	financial	financial	ADJ
fueconorg-8149	6	4	reporting	reporting	NOUN
fueconorg-8149	6	5	as	as	SCONJ
fueconorg-8149	6	6	established	establish	VERB
fueconorg-8149	6	7	through	through	ADP
fueconorg-8149	6	8	the	the	DET
fueconorg-8149	6	9	nfrd	nfrd	NOUN
fueconorg-8149	6	10	(	(	PUNCT
fueconorg-8149	6	11	2014/95	2014/95	PROPN
fueconorg-8149	6	12	/	/	SYM
fueconorg-8149	6	13	eu	eu	NOUN
fueconorg-8149	6	14	)	)	PUNCT
fueconorg-8149	6	15	has	have	AUX
fueconorg-8149	6	16	become	become	VERB
fueconorg-8149	6	17	a	a	DET
fueconorg-8149	6	18	core	core	NOUN
fueconorg-8149	6	19	element	element	NOUN
fueconorg-8149	6	20	of	of	ADP
fueconorg-8149	6	21	the	the	DET
fueconorg-8149	6	22	eu	eu	PROPN
fueconorg-8149	6	23	commission	commission	PROPN
fueconorg-8149	6	24	’s	’s	PART
fueconorg-8149	6	25	ambitions	ambition	NOUN
fueconorg-8149	6	26	to	to	PART
fueconorg-8149	6	27	transform	transform	VERB
fueconorg-8149	6	28	the	the	DET
fueconorg-8149	6	29	european	european	ADJ
fueconorg-8149	6	30	economy	economy	NOUN
fueconorg-8149	6	31	towards	towards	ADP
fueconorg-8149	6	32	more	more	ADJ
fueconorg-8149	6	33	sustainability	sustainability	NOUN
fueconorg-8149	6	34	.	.	PUNCT
fueconorg-8149	7	1	to	to	PART
fueconorg-8149	7	2	address	address	VERB
fueconorg-8149	7	3	the	the	DET
fueconorg-8149	7	4	increased	increase	VERB
fueconorg-8149	7	5	criticism	criticism	NOUN
fueconorg-8149	7	6	which	which	PRON
fueconorg-8149	7	7	meets	meet	VERB
fueconorg-8149	7	8	the	the	DET
fueconorg-8149	7	9	current	current	ADJ
fueconorg-8149	7	10	reporting	reporting	NOUN
fueconorg-8149	7	11	requirements	requirement	NOUN
fueconorg-8149	7	12	,	,	PUNCT
fueconorg-8149	7	13	the	the	DET
fueconorg-8149	7	14	eu	eu	PROPN
fueconorg-8149	7	15	commission	commission	PROPN
fueconorg-8149	7	16	initiated	initiate	VERB
fueconorg-8149	7	17	the	the	DET
fueconorg-8149	7	18	development	development	NOUN
fueconorg-8149	7	19	of	of	ADP
fueconorg-8149	7	20	a	a	DET
fueconorg-8149	7	21	new	new	ADJ
fueconorg-8149	7	22	set	set	NOUN
fueconorg-8149	7	23	of	of	ADP
fueconorg-8149	7	24	european	european	ADJ
fueconorg-8149	7	25	sustainability	sustainability	NOUN
fueconorg-8149	7	26	reporting	reporting	NOUN
fueconorg-8149	7	27	standards	standard	NOUN
fueconorg-8149	7	28	,	,	PUNCT
fueconorg-8149	7	29	followed	follow	VERB
fueconorg-8149	7	30	by	by	ADP
fueconorg-8149	7	31	issuing	issue	VERB
fueconorg-8149	7	32	the	the	DET
fueconorg-8149	7	33	proposal	proposal	NOUN
fueconorg-8149	7	34	for	for	ADP
fueconorg-8149	7	35	a	a	DET
fueconorg-8149	7	36	new	new	ADJ
fueconorg-8149	7	37	directive	directive	NOUN
fueconorg-8149	7	38	to	to	PART
fueconorg-8149	7	39	supersede	supersede	VERB
fueconorg-8149	7	40	the	the	DET
fueconorg-8149	7	41	nfrd	nfrd	NOUN
fueconorg-8149	7	42	.	.	PUNCT
fueconorg-8149	8	1	this	this	DET
fueconorg-8149	8	2	paper	paper	NOUN
fueconorg-8149	8	3	analyzed	analyze	VERB
fueconorg-8149	8	4	these	these	DET
fueconorg-8149	8	5	proposals	proposal	NOUN
fueconorg-8149	8	6	in	in	ADP
fueconorg-8149	8	7	the	the	DET
fueconorg-8149	8	8	light	light	NOUN
fueconorg-8149	8	9	of	of	ADP
fueconorg-8149	8	10	previous	previous	ADJ
fueconorg-8149	8	11	findings	finding	NOUN
fueconorg-8149	8	12	from	from	ADP
fueconorg-8149	8	13	academia	academia	NOUN
fueconorg-8149	8	14	and	and	CCONJ
fueconorg-8149	8	15	corporate	corporate	ADJ
fueconorg-8149	8	16	practice	practice	NOUN
fueconorg-8149	8	17	,	,	PUNCT
fueconorg-8149	8	18	contributing	contribute	VERB
fueconorg-8149	8	19	to	to	ADP
fueconorg-8149	8	20	an	an	DET
fueconorg-8149	8	21	ex	ex	NOUN
fueconorg-8149	8	22	-	-	NOUN
fueconorg-8149	8	23	ante	ante	NOUN
fueconorg-8149	8	24	impact	impact	NOUN
fueconorg-8149	8	25	assessment	assessment	NOUN
fueconorg-8149	8	26	.	.	PUNCT
fueconorg-8149	9	1	as	as	ADP
fueconorg-8149	9	2	a	a	DET
fueconorg-8149	9	3	result	result	NOUN
fueconorg-8149	9	4	,	,	PUNCT
fueconorg-8149	9	5	it	it	PRON
fueconorg-8149	9	6	shows	show	VERB
fueconorg-8149	9	7	that	that	SCONJ
fueconorg-8149	9	8	improving	improve	VERB
fueconorg-8149	9	9	completeness	completeness	NOUN
fueconorg-8149	9	10	,	,	PUNCT
fueconorg-8149	9	11	comparability	comparability	NOUN
fueconorg-8149	9	12	and	and	CCONJ
fueconorg-8149	9	13	reliability	reliability	NOUN
fueconorg-8149	9	14	are	be	AUX
fueconorg-8149	9	15	the	the	DET
fueconorg-8149	9	16	two	two	NUM
fueconorg-8149	9	17	main	main	ADJ
fueconorg-8149	9	18	goals	goal	NOUN
fueconorg-8149	9	19	of	of	ADP
fueconorg-8149	9	20	the	the	DET
fueconorg-8149	9	21	eu	eu	PROPN
fueconorg-8149	9	22	commission	commission	PROPN
fueconorg-8149	9	23	.	.	PUNCT
fueconorg-8149	10	1	however	however	ADV
fueconorg-8149	10	2	,	,	PUNCT
fueconorg-8149	10	3	many	many	ADJ
fueconorg-8149	10	4	of	of	ADP
fueconorg-8149	10	5	the	the	DET
fueconorg-8149	10	6	new	new	ADJ
fueconorg-8149	10	7	proposed	propose	VERB
fueconorg-8149	10	8	requirements	requirement	NOUN
fueconorg-8149	10	9	are	be	AUX
fueconorg-8149	10	10	excessive	excessive	ADJ
fueconorg-8149	10	11	and	and	CCONJ
fueconorg-8149	10	12	raise	raise	VERB
fueconorg-8149	10	13	fundamental	fundamental	ADJ
fueconorg-8149	10	14	questions	question	NOUN
fueconorg-8149	10	15	concerning	concern	VERB
fueconorg-8149	10	16	acceptable	acceptable	ADJ
fueconorg-8149	10	17	levels	level	NOUN
fueconorg-8149	10	18	of	of	ADP
fueconorg-8149	10	19	administrative	administrative	ADJ
fueconorg-8149	10	20	burden	burden	NOUN
fueconorg-8149	10	21	for	for	ADP
fueconorg-8149	10	22	companies	company	NOUN
fueconorg-8149	10	23	as	as	ADV
fueconorg-8149	10	24	well	well	ADV
fueconorg-8149	10	25	as	as	ADP
fueconorg-8149	10	26	necessary	necessary	ADJ
fueconorg-8149	10	27	conceptual	conceptual	ADJ
fueconorg-8149	10	28	fundaments	fundament	NOUN
fueconorg-8149	10	29	for	for	ADP
fueconorg-8149	10	30	a	a	DET
fueconorg-8149	10	31	reporting	reporting	NOUN
fueconorg-8149	10	32	framework	framework	NOUN
fueconorg-8149	10	33	.	.	PUNCT
fueconorg-8149	11	1	key	key	ADJ
fueconorg-8149	11	2	words	word	NOUN
fueconorg-8149	11	3	:	:	PUNCT
fueconorg-8149	11	4	non	non	ADJ
fueconorg-8149	11	5	-	-	ADJ
fueconorg-8149	11	6	financial	financial	ADJ
fueconorg-8149	11	7	reporting	reporting	NOUN
fueconorg-8149	11	8	,	,	PUNCT
fueconorg-8149	11	9	sustainability	sustainability	NOUN
fueconorg-8149	11	10	reporting	reporting	NOUN
fueconorg-8149	11	11	,	,	PUNCT
fueconorg-8149	11	12	sustainable	sustainable	ADJ
fueconorg-8149	11	13	finance	finance	NOUN
fueconorg-8149	11	14	,	,	PUNCT
fueconorg-8149	11	15	nfrd	nfrd	NOUN
fueconorg-8149	11	16	(	(	PUNCT
fueconorg-8149	11	17	2014/95	2014/95	PROPN
fueconorg-8149	11	18	/	/	SYM
fueconorg-8149	11	19	eu	eu	PROPN
fueconorg-8149	11	20	)	)	PUNCT
fueconorg-8149	11	21	;	;	PUNCT
fueconorg-8149	11	22	csr	csr	X
fueconorg-8149	11	23	directive	directive	NOUN
fueconorg-8149	11	24	(	(	PUNCT
fueconorg-8149	11	25	2021/0104	2021/0104	NUM
fueconorg-8149	11	26	(	(	PUNCT
fueconorg-8149	11	27	cod	cod	NOUN
fueconorg-8149	11	28	)	)	PUNCT
fueconorg-8149	11	29	)	)	PUNCT
fueconorg-8149	12	1	jel	jel	PROPN
fueconorg-8149	12	2	classification	classification	NOUN
fueconorg-8149	12	3	:	:	PUNCT
fueconorg-8149	12	4	m41	m41	NUM
fueconorg-8149	12	5	,	,	PUNCT
fueconorg-8149	12	6	q56	q56	PROPN
fueconorg-8149	12	7	received	receive	VERB
fueconorg-8149	12	8	august	august	PROPN
fueconorg-8149	12	9	17	17	NUM
fueconorg-8149	12	10	,	,	PUNCT
fueconorg-8149	12	11	2021	2021	NUM
fueconorg-8149	12	12	/	/	SYM
fueconorg-8149	12	13	revised	revise	VERB
fueconorg-8149	12	14	december	december	PROPN
fueconorg-8149	12	15	01	01	NUM
fueconorg-8149	12	16	/	/	SYM
fueconorg-8149	12	17	accepted	accept	VERB
fueconorg-8149	12	18	december	december	PROPN
fueconorg-8149	12	19	04	04	NUM
fueconorg-8149	12	20	,	,	PUNCT
fueconorg-8149	12	21	2021	2021	NUM
fueconorg-8149	12	22	corresponding	correspond	VERB
fueconorg-8149	12	23	author	author	NOUN
fueconorg-8149	12	24	:	:	PUNCT
fueconorg-8149	12	25	josef	josef	PROPN
fueconorg-8149	12	26	baumüller	baumüller	PROPN
fueconorg-8149	12	27	vienna	vienna	PROPN
fueconorg-8149	12	28	university	university	PROPN
fueconorg-8149	12	29	of	of	ADP
fueconorg-8149	12	30	economics	economic	NOUN
fueconorg-8149	12	31	and	and	CCONJ
fueconorg-8149	12	32	business	business	NOUN
fueconorg-8149	12	33	,	,	PUNCT
fueconorg-8149	12	34	building	build	VERB
fueconorg-8149	12	35	ad	ad	NOUN
fueconorg-8149	12	36	,	,	PUNCT
fueconorg-8149	12	37	1st	1st	ADJ
fueconorg-8149	12	38	floor	floor	NOUN
fueconorg-8149	12	39	,	,	PUNCT
fueconorg-8149	12	40	welthandelsplatz	welthandelsplatz	NOUN
fueconorg-8149	12	41	1	1	NUM
fueconorg-8149	12	42	,	,	PUNCT
fueconorg-8149	12	43	1020	1020	NUM
fueconorg-8149	12	44	vienna	vienna	PROPN
fueconorg-8149	12	45	,	,	PUNCT
fueconorg-8149	12	46	austria	austria	PROPN
fueconorg-8149	12	47	|	|	ADV
fueconorg-8149	12	48	e	e	NOUN
fueconorg-8149	12	49	-	-	NOUN
fueconorg-8149	12	50	mail	mail	NOUN
fueconorg-8149	12	51	:	:	PUNCT
fueconorg-8149	12	52	josef.baumueller@wu.ac.at	josef.baumueller@wu.ac.at	ADJ
fueconorg-8149	12	53	https://orcid.org/0000-0001-8274-9338	https://orcid.org/0000-0001-8274-9338	NOUN
fueconorg-8149	12	54	https://orcid.org/0000-0003-1245-5929	https://orcid.org/0000-0003-1245-5929	NOUN
fueconorg-8149	12	55	mailto:josef.baumueller@wu.ac.at	mailto:josef.baumueller@wu.ac.at	VERB
fueconorg-8149	12	56	370	370	NUM
fueconorg-8149	12	57	j.	j.	PROPN
fueconorg-8149	12	58	baumüller	baumüller	PROPN
fueconorg-8149	12	59	,	,	PUNCT
fueconorg-8149	12	60	s.	s.	PROPN
fueconorg-8149	12	61	o.	o.	PROPN
fueconorg-8149	12	62	grbenic	grbenic	PROPN
fueconorg-8149	12	63	1	1	NUM
fueconorg-8149	12	64	.	.	PUNCT
fueconorg-8149	13	1	introduction	introduction	NOUN
fueconorg-8149	13	2	on	on	ADP
fueconorg-8149	13	3	april	april	PROPN
fueconorg-8149	13	4	21	21	NUM
fueconorg-8149	13	5	,	,	PUNCT
fueconorg-8149	13	6	2021	2021	NUM
fueconorg-8149	13	7	,	,	PUNCT
fueconorg-8149	13	8	the	the	DET
fueconorg-8149	13	9	european	european	PROPN
fueconorg-8149	13	10	commission	commission	PROPN
fueconorg-8149	13	11	published	publish	VERB
fueconorg-8149	13	12	its	its	PRON
fueconorg-8149	13	13	draft	draft	NOUN
fueconorg-8149	13	14	for	for	ADP
fueconorg-8149	13	15	a	a	DET
fueconorg-8149	13	16	new	new	ADJ
fueconorg-8149	13	17	eu	eu	PROPN
fueconorg-8149	13	18	directive	directive	NOUN
fueconorg-8149	13	19	on	on	ADP
fueconorg-8149	13	20	sustainability	sustainability	NOUN
fueconorg-8149	13	21	reporting	reporting	NOUN
fueconorg-8149	13	22	:	:	PUNCT
fueconorg-8149	13	23	the	the	DET
fueconorg-8149	13	24	corporate	corporate	ADJ
fueconorg-8149	13	25	sustainability	sustainability	NOUN
fueconorg-8149	13	26	reporting	report	VERB
fueconorg-8149	13	27	directive	directive	NOUN
fueconorg-8149	13	28	(	(	PUNCT
fueconorg-8149	13	29	hereinafter	hereinafter	NOUN
fueconorg-8149	13	30	csrd	csrd	NOUN
fueconorg-8149	13	31	)	)	PUNCT
fueconorg-8149	13	32	.	.	PUNCT
fueconorg-8149	14	1	the	the	DET
fueconorg-8149	14	2	aim	aim	NOUN
fueconorg-8149	14	3	of	of	ADP
fueconorg-8149	14	4	this	this	DET
fueconorg-8149	14	5	proposed	propose	VERB
fueconorg-8149	14	6	directive	directive	NOUN
fueconorg-8149	14	7	is	be	AUX
fueconorg-8149	14	8	to	to	PART
fueconorg-8149	14	9	supersede	supersede	VERB
fueconorg-8149	14	10	the	the	DET
fueconorg-8149	14	11	reporting	reporting	NOUN
fueconorg-8149	14	12	requirements	requirement	NOUN
fueconorg-8149	14	13	introduced	introduce	VERB
fueconorg-8149	14	14	into	into	ADP
fueconorg-8149	14	15	european	european	ADJ
fueconorg-8149	14	16	accounting	accounting	NOUN
fueconorg-8149	14	17	law	law	NOUN
fueconorg-8149	14	18	by	by	ADP
fueconorg-8149	14	19	the	the	DET
fueconorg-8149	14	20	non	non	ADJ
fueconorg-8149	14	21	-	-	ADJ
fueconorg-8149	14	22	financial	financial	ADJ
fueconorg-8149	14	23	reporting	reporting	NOUN
fueconorg-8149	14	24	directive	directive	NOUN
fueconorg-8149	14	25	(	(	PUNCT
fueconorg-8149	14	26	2014/95	2014/95	NUM
fueconorg-8149	14	27	/	/	SYM
fueconorg-8149	14	28	eu	eu	PROPN
fueconorg-8149	14	29	;	;	PUNCT
fueconorg-8149	14	30	hereinafter	hereinafter	NOUN
fueconorg-8149	14	31	nfrd	nfrd	NOUN
fueconorg-8149	14	32	)	)	PUNCT
fueconorg-8149	14	33	in	in	ADP
fueconorg-8149	14	34	2014	2014	NUM
fueconorg-8149	14	35	.	.	PUNCT
fueconorg-8149	15	1	this	this	DET
fueconorg-8149	15	2	first	first	ADJ
fueconorg-8149	15	3	directive	directive	NOUN
fueconorg-8149	15	4	aimed	aim	VERB
fueconorg-8149	15	5	at	at	ADP
fueconorg-8149	15	6	improving	improve	VERB
fueconorg-8149	15	7	the	the	DET
fueconorg-8149	15	8	transparency	transparency	NOUN
fueconorg-8149	15	9	in	in	ADP
fueconorg-8149	15	10	sustainability	sustainability	NOUN
fueconorg-8149	15	11	-	-	PUNCT
fueconorg-8149	15	12	related	relate	VERB
fueconorg-8149	15	13	aspects	aspect	NOUN
fueconorg-8149	15	14	of	of	ADP
fueconorg-8149	15	15	business	business	NOUN
fueconorg-8149	15	16	activities	activity	NOUN
fueconorg-8149	15	17	–	–	PUNCT
fueconorg-8149	15	18	and	and	CCONJ
fueconorg-8149	15	19	soon	soon	ADV
fueconorg-8149	15	20	became	become	VERB
fueconorg-8149	15	21	a	a	DET
fueconorg-8149	15	22	core	core	NOUN
fueconorg-8149	15	23	element	element	NOUN
fueconorg-8149	15	24	of	of	ADP
fueconorg-8149	15	25	the	the	DET
fueconorg-8149	15	26	far	far	ADV
fueconorg-8149	15	27	-	-	PUNCT
fueconorg-8149	15	28	reaching	reach	VERB
fueconorg-8149	15	29	initiatives	initiative	NOUN
fueconorg-8149	15	30	of	of	ADP
fueconorg-8149	15	31	sustainable	sustainable	ADJ
fueconorg-8149	15	32	finance	finance	NOUN
fueconorg-8149	15	33	(	(	PUNCT
fueconorg-8149	15	34	european	european	PROPN
fueconorg-8149	15	35	commission	commission	PROPN
fueconorg-8149	15	36	,	,	PUNCT
fueconorg-8149	15	37	2018	2018	NUM
fueconorg-8149	15	38	)	)	PUNCT
fueconorg-8149	15	39	and	and	CCONJ
fueconorg-8149	15	40	of	of	ADP
fueconorg-8149	15	41	the	the	DET
fueconorg-8149	15	42	green	green	ADJ
fueconorg-8149	15	43	new	new	ADJ
fueconorg-8149	15	44	deal	deal	NOUN
fueconorg-8149	15	45	(	(	PUNCT
fueconorg-8149	15	46	european	european	PROPN
fueconorg-8149	15	47	commission	commission	PROPN
fueconorg-8149	15	48	,	,	PUNCT
fueconorg-8149	15	49	2019	2019	NUM
fueconorg-8149	15	50	)	)	PUNCT
fueconorg-8149	15	51	.	.	PUNCT
fueconorg-8149	16	1	however	however	ADV
fueconorg-8149	16	2	,	,	PUNCT
fueconorg-8149	16	3	the	the	DET
fueconorg-8149	16	4	provisions	provision	NOUN
fueconorg-8149	16	5	set	set	VERB
fueconorg-8149	16	6	forth	forth	ADP
fueconorg-8149	16	7	by	by	ADP
fueconorg-8149	16	8	the	the	DET
fueconorg-8149	16	9	nfrd	nfrd	NOUN
fueconorg-8149	16	10	soon	soon	ADV
fueconorg-8149	16	11	proved	prove	VERB
fueconorg-8149	16	12	to	to	PART
fueconorg-8149	16	13	be	be	AUX
fueconorg-8149	16	14	inadequate	inadequate	ADJ
fueconorg-8149	16	15	in	in	ADP
fueconorg-8149	16	16	scope	scope	NOUN
fueconorg-8149	16	17	and	and	CCONJ
fueconorg-8149	16	18	content	content	NOUN
fueconorg-8149	16	19	to	to	PART
fueconorg-8149	16	20	keep	keep	VERB
fueconorg-8149	16	21	up	up	ADP
fueconorg-8149	16	22	with	with	ADP
fueconorg-8149	16	23	the	the	DET
fueconorg-8149	16	24	regulatory	regulatory	ADJ
fueconorg-8149	16	25	development	development	NOUN
fueconorg-8149	16	26	(	(	PUNCT
fueconorg-8149	16	27	european	european	PROPN
fueconorg-8149	16	28	commission	commission	PROPN
fueconorg-8149	16	29	,	,	PUNCT
fueconorg-8149	16	30	2021d	2021d	NUM
fueconorg-8149	16	31	)	)	PUNCT
fueconorg-8149	16	32	.	.	PUNCT
fueconorg-8149	17	1	for	for	ADP
fueconorg-8149	17	2	that	that	DET
fueconorg-8149	17	3	reason	reason	NOUN
fueconorg-8149	17	4	,	,	PUNCT
fueconorg-8149	17	5	the	the	DET
fueconorg-8149	17	6	announcements	announcement	NOUN
fueconorg-8149	17	7	of	of	ADP
fueconorg-8149	17	8	the	the	DET
fueconorg-8149	17	9	green	green	ADJ
fueconorg-8149	17	10	new	new	ADJ
fueconorg-8149	17	11	deal	deal	NOUN
fueconorg-8149	17	12	have	have	AUX
fueconorg-8149	17	13	already	already	ADV
fueconorg-8149	17	14	put	put	VERB
fueconorg-8149	17	15	forth	forth	ADP
fueconorg-8149	17	16	the	the	DET
fueconorg-8149	17	17	aim	aim	NOUN
fueconorg-8149	17	18	to	to	PART
fueconorg-8149	17	19	improve	improve	VERB
fueconorg-8149	17	20	the	the	DET
fueconorg-8149	17	21	provisions	provision	NOUN
fueconorg-8149	17	22	of	of	ADP
fueconorg-8149	17	23	the	the	DET
fueconorg-8149	17	24	nfrd	nfrd	ADJ
fueconorg-8149	17	25	(	(	PUNCT
fueconorg-8149	17	26	european	european	PROPN
fueconorg-8149	17	27	commission	commission	PROPN
fueconorg-8149	17	28	,	,	PUNCT
fueconorg-8149	17	29	2019	2019	NUM
fueconorg-8149	17	30	)	)	PUNCT
fueconorg-8149	17	31	.	.	PUNCT
fueconorg-8149	18	1	previous	previous	ADJ
fueconorg-8149	18	2	studies	study	NOUN
fueconorg-8149	18	3	and	and	CCONJ
fueconorg-8149	18	4	consultations	consultation	NOUN
fueconorg-8149	18	5	by	by	ADP
fueconorg-8149	18	6	the	the	DET
fueconorg-8149	18	7	eu	eu	PROPN
fueconorg-8149	18	8	commission	commission	PROPN
fueconorg-8149	18	9	have	have	AUX
fueconorg-8149	18	10	pointed	point	VERB
fueconorg-8149	18	11	out	out	ADP
fueconorg-8149	18	12	various	various	ADJ
fueconorg-8149	18	13	important	important	ADJ
fueconorg-8149	18	14	fields	field	NOUN
fueconorg-8149	18	15	that	that	PRON
fueconorg-8149	18	16	required	require	VERB
fueconorg-8149	18	17	improvements	improvement	NOUN
fueconorg-8149	18	18	for	for	ADP
fueconorg-8149	18	19	the	the	DET
fueconorg-8149	18	20	european	european	ADJ
fueconorg-8149	18	21	non	non	ADJ
fueconorg-8149	18	22	-	-	ADJ
fueconorg-8149	18	23	financial	financial	ADJ
fueconorg-8149	18	24	reporting	reporting	NOUN
fueconorg-8149	18	25	regime	regime	NOUN
fueconorg-8149	18	26	.	.	PUNCT
fueconorg-8149	19	1	after	after	SCONJ
fueconorg-8149	19	2	a	a	DET
fueconorg-8149	19	3	further	further	ADJ
fueconorg-8149	19	4	consultation	consultation	NOUN
fueconorg-8149	19	5	was	be	AUX
fueconorg-8149	19	6	carried	carry	VERB
fueconorg-8149	19	7	out	out	ADP
fueconorg-8149	19	8	in	in	ADP
fueconorg-8149	19	9	the	the	DET
fueconorg-8149	19	10	first	first	ADJ
fueconorg-8149	19	11	half	half	NOUN
fueconorg-8149	19	12	of	of	ADP
fueconorg-8149	19	13	the	the	DET
fueconorg-8149	19	14	year	year	NOUN
fueconorg-8149	19	15	2020	2020	NUM
fueconorg-8149	19	16	(	(	PUNCT
fueconorg-8149	19	17	european	european	PROPN
fueconorg-8149	19	18	commission	commission	PROPN
fueconorg-8149	19	19	,	,	PUNCT
fueconorg-8149	19	20	2020	2020	NUM
fueconorg-8149	19	21	)	)	PUNCT
fueconorg-8149	19	22	,	,	PUNCT
fueconorg-8149	19	23	the	the	DET
fueconorg-8149	19	24	european	european	PROPN
fueconorg-8149	19	25	commission	commission	PROPN
fueconorg-8149	19	26	started	start	VERB
fueconorg-8149	19	27	with	with	ADP
fueconorg-8149	19	28	its	its	PRON
fueconorg-8149	19	29	work	work	NOUN
fueconorg-8149	19	30	on	on	ADP
fueconorg-8149	19	31	the	the	DET
fueconorg-8149	19	32	new	new	ADJ
fueconorg-8149	19	33	directive	directive	NOUN
fueconorg-8149	19	34	.	.	PUNCT
fueconorg-8149	20	1	also	also	ADV
fueconorg-8149	20	2	,	,	PUNCT
fueconorg-8149	20	3	the	the	DET
fueconorg-8149	20	4	efrag	efrag	NOUN
fueconorg-8149	20	5	’s	’s	PART
fueconorg-8149	20	6	european	european	ADJ
fueconorg-8149	20	7	lab	lab	NOUN
fueconorg-8149	20	8	was	be	AUX
fueconorg-8149	20	9	mandated	mandate	VERB
fueconorg-8149	20	10	to	to	PART
fueconorg-8149	20	11	start	start	VERB
fueconorg-8149	20	12	with	with	ADP
fueconorg-8149	20	13	the	the	DET
fueconorg-8149	20	14	preliminary	preliminary	ADJ
fueconorg-8149	20	15	work	work	NOUN
fueconorg-8149	20	16	on	on	ADP
fueconorg-8149	20	17	european	european	ADJ
fueconorg-8149	20	18	non	non	ADJ
fueconorg-8149	20	19	-	-	ADJ
fueconorg-8149	20	20	financial	financial	ADJ
fueconorg-8149	20	21	reporting	reporting	NOUN
fueconorg-8149	20	22	standards	standard	NOUN
fueconorg-8149	20	23	.	.	PUNCT
fueconorg-8149	21	1	the	the	DET
fueconorg-8149	21	2	idea	idea	NOUN
fueconorg-8149	21	3	of	of	ADP
fueconorg-8149	21	4	a	a	DET
fueconorg-8149	21	5	new	new	ADJ
fueconorg-8149	21	6	standardization	standardization	NOUN
fueconorg-8149	21	7	of	of	ADP
fueconorg-8149	21	8	non	non	ADJ
fueconorg-8149	21	9	-	-	ADJ
fueconorg-8149	21	10	financial	financial	ADJ
fueconorg-8149	21	11	reporting	reporting	NOUN
fueconorg-8149	21	12	was	be	AUX
fueconorg-8149	21	13	introduced	introduce	VERB
fueconorg-8149	21	14	by	by	ADP
fueconorg-8149	21	15	several	several	ADJ
fueconorg-8149	21	16	stakeholders	stakeholder	NOUN
fueconorg-8149	21	17	in	in	ADP
fueconorg-8149	21	18	the	the	DET
fueconorg-8149	21	19	past	past	NOUN
fueconorg-8149	21	20	and	and	CCONJ
fueconorg-8149	21	21	it	it	PRON
fueconorg-8149	21	22	aims	aim	VERB
fueconorg-8149	21	23	at	at	ADP
fueconorg-8149	21	24	providing	provide	VERB
fueconorg-8149	21	25	more	more	ADV
fueconorg-8149	21	26	extensive	extensive	ADJ
fueconorg-8149	21	27	guidelines	guideline	NOUN
fueconorg-8149	21	28	to	to	ADP
fueconorg-8149	21	29	the	the	DET
fueconorg-8149	21	30	companies	company	NOUN
fueconorg-8149	21	31	in	in	ADP
fueconorg-8149	21	32	order	order	NOUN
fueconorg-8149	21	33	to	to	PART
fueconorg-8149	21	34	improve	improve	VERB
fueconorg-8149	21	35	comparability	comparability	NOUN
fueconorg-8149	21	36	of	of	ADP
fueconorg-8149	21	37	the	the	DET
fueconorg-8149	21	38	information	information	NOUN
fueconorg-8149	21	39	being	be	AUX
fueconorg-8149	21	40	reported	report	VERB
fueconorg-8149	21	41	.	.	PUNCT
fueconorg-8149	22	1	at	at	ADP
fueconorg-8149	22	2	the	the	DET
fueconorg-8149	22	3	same	same	ADJ
fueconorg-8149	22	4	time	time	NOUN
fueconorg-8149	22	5	,	,	PUNCT
fueconorg-8149	22	6	however	however	ADV
fueconorg-8149	22	7	,	,	PUNCT
fueconorg-8149	22	8	it	it	PRON
fueconorg-8149	22	9	strengthens	strengthen	VERB
fueconorg-8149	22	10	the	the	DET
fueconorg-8149	22	11	aims	aim	NOUN
fueconorg-8149	22	12	of	of	ADP
fueconorg-8149	22	13	the	the	DET
fueconorg-8149	22	14	european	european	PROPN
fueconorg-8149	22	15	commission	commission	PROPN
fueconorg-8149	22	16	to	to	PART
fueconorg-8149	22	17	establish	establish	VERB
fueconorg-8149	22	18	a	a	DET
fueconorg-8149	22	19	specific	specific	ADJ
fueconorg-8149	22	20	european	european	ADJ
fueconorg-8149	22	21	reporting	reporting	NOUN
fueconorg-8149	22	22	regime	regime	NOUN
fueconorg-8149	22	23	that	that	PRON
fueconorg-8149	22	24	is	be	AUX
fueconorg-8149	22	25	tailored	tailor	VERB
fueconorg-8149	22	26	to	to	ADP
fueconorg-8149	22	27	the	the	DET
fueconorg-8149	22	28	specifics	specific	NOUN
fueconorg-8149	22	29	of	of	ADP
fueconorg-8149	22	30	the	the	DET
fueconorg-8149	22	31	ongoing	ongoing	ADJ
fueconorg-8149	22	32	reform	reform	NOUN
fueconorg-8149	22	33	program	program	NOUN
fueconorg-8149	22	34	on	on	ADP
fueconorg-8149	22	35	sustainability	sustainability	NOUN
fueconorg-8149	22	36	within	within	ADP
fueconorg-8149	22	37	the	the	DET
fueconorg-8149	22	38	eu	eu	PROPN
fueconorg-8149	22	39	–	–	PUNCT
fueconorg-8149	22	40	even	even	ADV
fueconorg-8149	22	41	at	at	ADP
fueconorg-8149	22	42	the	the	DET
fueconorg-8149	22	43	cost	cost	NOUN
fueconorg-8149	22	44	of	of	ADP
fueconorg-8149	22	45	limited	limited	ADJ
fueconorg-8149	22	46	alignment	alignment	NOUN
fueconorg-8149	22	47	with	with	ADP
fueconorg-8149	22	48	established	establish	VERB
fueconorg-8149	22	49	international	international	ADJ
fueconorg-8149	22	50	reporting	reporting	NOUN
fueconorg-8149	22	51	frameworks	framework	NOUN
fueconorg-8149	22	52	(	(	PUNCT
fueconorg-8149	22	53	sopp	sopp	PROPN
fueconorg-8149	22	54	&	&	CCONJ
fueconorg-8149	22	55	baumüller	baumüller	PROPN
fueconorg-8149	22	56	,	,	PUNCT
fueconorg-8149	22	57	2021	2021	NUM
fueconorg-8149	22	58	)	)	PUNCT
fueconorg-8149	22	59	.	.	PUNCT
fueconorg-8149	23	1	in	in	ADP
fueconorg-8149	23	2	early	early	ADJ
fueconorg-8149	23	3	march	march	NOUN
fueconorg-8149	23	4	2021	2021	NUM
fueconorg-8149	23	5	,	,	PUNCT
fueconorg-8149	23	6	the	the	DET
fueconorg-8149	23	7	eu	eu	PROPN
fueconorg-8149	23	8	commission	commission	PROPN
fueconorg-8149	23	9	published	publish	VERB
fueconorg-8149	23	10	the	the	DET
fueconorg-8149	23	11	final	final	ADJ
fueconorg-8149	23	12	reports	report	NOUN
fueconorg-8149	23	13	of	of	ADP
fueconorg-8149	23	14	the	the	DET
fueconorg-8149	23	15	european	european	ADJ
fueconorg-8149	23	16	lab	lab	NOUN
fueconorg-8149	23	17	.	.	PUNCT
fueconorg-8149	24	1	only	only	ADV
fueconorg-8149	24	2	slightly	slightly	ADV
fueconorg-8149	24	3	more	more	ADJ
fueconorg-8149	24	4	than	than	ADP
fueconorg-8149	24	5	one	one	NUM
fueconorg-8149	24	6	month	month	NOUN
fueconorg-8149	24	7	later	later	ADV
fueconorg-8149	24	8	,	,	PUNCT
fueconorg-8149	24	9	the	the	DET
fueconorg-8149	24	10	proposal	proposal	NOUN
fueconorg-8149	24	11	for	for	ADP
fueconorg-8149	24	12	a	a	DET
fueconorg-8149	24	13	new	new	ADJ
fueconorg-8149	24	14	directive	directive	NOUN
fueconorg-8149	24	15	followed	follow	VERB
fueconorg-8149	24	16	:	:	PUNCT
fueconorg-8149	24	17	the	the	DET
fueconorg-8149	24	18	csrd	csrd	NOUN
fueconorg-8149	24	19	.	.	PUNCT
fueconorg-8149	25	1	the	the	DET
fueconorg-8149	25	2	consultation	consultation	NOUN
fueconorg-8149	25	3	period	period	NOUN
fueconorg-8149	25	4	for	for	ADP
fueconorg-8149	25	5	this	this	DET
fueconorg-8149	25	6	proposal	proposal	NOUN
fueconorg-8149	25	7	was	be	AUX
fueconorg-8149	25	8	open	open	ADJ
fueconorg-8149	25	9	until	until	ADP
fueconorg-8149	25	10	mid	mid	PROPN
fueconorg-8149	25	11	of	of	ADP
fueconorg-8149	25	12	july	july	PROPN
fueconorg-8149	25	13	.	.	PUNCT
fueconorg-8149	26	1	the	the	DET
fueconorg-8149	26	2	first	first	ADJ
fueconorg-8149	26	3	resonance	resonance	NOUN
fueconorg-8149	26	4	by	by	ADP
fueconorg-8149	26	5	stakeholder	stakeholder	NOUN
fueconorg-8149	26	6	considered	consider	VERB
fueconorg-8149	26	7	the	the	DET
fueconorg-8149	26	8	new	new	ADJ
fueconorg-8149	26	9	rules	rule	NOUN
fueconorg-8149	26	10	that	that	PRON
fueconorg-8149	26	11	were	be	AUX
fueconorg-8149	26	12	put	put	VERB
fueconorg-8149	26	13	forward	forward	ADV
fueconorg-8149	26	14	as	as	ADP
fueconorg-8149	26	15	“	"	PUNCT
fueconorg-8149	26	16	major	major	ADJ
fueconorg-8149	26	17	step	step	NOUN
fueconorg-8149	26	18	forward	forward	ADV
fueconorg-8149	26	19	in	in	ADP
fueconorg-8149	26	20	sustainability	sustainability	NOUN
fueconorg-8149	26	21	reporting	reporting	NOUN
fueconorg-8149	26	22	”	"	PUNCT
fueconorg-8149	26	23	(	(	PUNCT
fueconorg-8149	26	24	deloitte	deloitte	NOUN
fueconorg-8149	26	25	,	,	PUNCT
fueconorg-8149	26	26	2021	2021	NUM
fueconorg-8149	26	27	)	)	PUNCT
fueconorg-8149	26	28	or	or	CCONJ
fueconorg-8149	26	29	even	even	ADV
fueconorg-8149	26	30	“	"	PUNCT
fueconorg-8149	26	31	nothing	nothing	PRON
fueconorg-8149	26	32	short	short	ADJ
fueconorg-8149	26	33	of	of	ADP
fueconorg-8149	26	34	a	a	DET
fueconorg-8149	26	35	revolution	revolution	NOUN
fueconorg-8149	26	36	”	"	PUNCT
fueconorg-8149	26	37	(	(	PUNCT
fueconorg-8149	26	38	value	value	NOUN
fueconorg-8149	26	39	reporting	reporting	NOUN
fueconorg-8149	26	40	foundation	foundation	NOUN
fueconorg-8149	26	41	,	,	PUNCT
fueconorg-8149	26	42	2021	2021	NUM
fueconorg-8149	26	43	)	)	PUNCT
fueconorg-8149	26	44	.	.	PUNCT
fueconorg-8149	27	1	nevertheless	nevertheless	ADV
fueconorg-8149	27	2	,	,	PUNCT
fueconorg-8149	27	3	these	these	DET
fueconorg-8149	27	4	reactions	reaction	NOUN
fueconorg-8149	27	5	indicate	indicate	VERB
fueconorg-8149	27	6	that	that	SCONJ
fueconorg-8149	27	7	european	european	ADJ
fueconorg-8149	27	8	companies	company	NOUN
fueconorg-8149	27	9	will	will	AUX
fueconorg-8149	27	10	face	face	VERB
fueconorg-8149	27	11	considerable	considerable	ADJ
fueconorg-8149	27	12	changes	change	NOUN
fueconorg-8149	27	13	in	in	ADP
fueconorg-8149	27	14	their	their	PRON
fueconorg-8149	27	15	reporting	reporting	NOUN
fueconorg-8149	27	16	environment	environment	NOUN
fueconorg-8149	27	17	with	with	ADP
fueconorg-8149	27	18	regard	regard	NOUN
fueconorg-8149	27	19	to	to	ADP
fueconorg-8149	27	20	the	the	DET
fueconorg-8149	27	21	efforts	effort	NOUN
fueconorg-8149	27	22	that	that	PRON
fueconorg-8149	27	23	they	they	PRON
fueconorg-8149	27	24	face	face	VERB
fueconorg-8149	27	25	.	.	PUNCT
fueconorg-8149	28	1	the	the	DET
fueconorg-8149	28	2	aim	aim	NOUN
fueconorg-8149	28	3	of	of	ADP
fueconorg-8149	28	4	this	this	DET
fueconorg-8149	28	5	paper	paper	NOUN
fueconorg-8149	28	6	is	be	AUX
fueconorg-8149	28	7	to	to	PART
fueconorg-8149	28	8	highlight	highlight	VERB
fueconorg-8149	28	9	the	the	DET
fueconorg-8149	28	10	cornerstones	cornerstone	NOUN
fueconorg-8149	28	11	of	of	ADP
fueconorg-8149	28	12	the	the	DET
fueconorg-8149	28	13	proposed	propose	VERB
fueconorg-8149	28	14	csrd	csrd	NOUN
fueconorg-8149	28	15	.	.	PUNCT
fueconorg-8149	29	1	they	they	PRON
fueconorg-8149	29	2	are	be	AUX
fueconorg-8149	29	3	discussed	discuss	VERB
fueconorg-8149	29	4	in	in	ADP
fueconorg-8149	29	5	the	the	DET
fueconorg-8149	29	6	light	light	NOUN
fueconorg-8149	29	7	of	of	ADP
fueconorg-8149	29	8	the	the	DET
fueconorg-8149	29	9	previous	previous	ADJ
fueconorg-8149	29	10	findings	finding	NOUN
fueconorg-8149	29	11	which	which	PRON
fueconorg-8149	29	12	led	lead	VERB
fueconorg-8149	29	13	to	to	ADP
fueconorg-8149	29	14	the	the	DET
fueconorg-8149	29	15	criticism	criticism	NOUN
fueconorg-8149	29	16	on	on	ADP
fueconorg-8149	29	17	and	and	CCONJ
fueconorg-8149	29	18	the	the	DET
fueconorg-8149	29	19	need	need	NOUN
fueconorg-8149	29	20	to	to	PART
fueconorg-8149	29	21	revise	revise	VERB
fueconorg-8149	29	22	the	the	DET
fueconorg-8149	29	23	currently	currently	ADV
fueconorg-8149	29	24	applicable	applicable	ADJ
fueconorg-8149	29	25	nfrd	nfrd	NOUN
fueconorg-8149	29	26	.	.	PUNCT
fueconorg-8149	30	1	by	by	ADP
fueconorg-8149	30	2	addressing	address	VERB
fueconorg-8149	30	3	these	these	DET
fueconorg-8149	30	4	aspects	aspect	NOUN
fueconorg-8149	30	5	,	,	PUNCT
fueconorg-8149	30	6	this	this	DET
fueconorg-8149	30	7	paper	paper	NOUN
fueconorg-8149	30	8	gives	give	VERB
fueconorg-8149	30	9	an	an	DET
fueconorg-8149	30	10	answer	answer	NOUN
fueconorg-8149	30	11	to	to	ADP
fueconorg-8149	30	12	the	the	DET
fueconorg-8149	30	13	question	question	NOUN
fueconorg-8149	30	14	on	on	ADP
fueconorg-8149	30	15	the	the	DET
fueconorg-8149	30	16	implications	implication	NOUN
fueconorg-8149	30	17	of	of	ADP
fueconorg-8149	30	18	the	the	DET
fueconorg-8149	30	19	csrd	csrd	NOUN
fueconorg-8149	30	20	for	for	ADP
fueconorg-8149	30	21	the	the	DET
fueconorg-8149	30	22	non	non	ADJ
fueconorg-8149	30	23	-	-	ADJ
fueconorg-8149	30	24	financial	financial	ADJ
fueconorg-8149	30	25	reporting	reporting	NOUN
fueconorg-8149	30	26	regime	regime	NOUN
fueconorg-8149	30	27	in	in	ADP
fueconorg-8149	30	28	the	the	DET
fueconorg-8149	30	29	eu	eu	PROPN
fueconorg-8149	30	30	.	.	PROPN
fueconorg-8149	31	1	moreover	moreover	ADV
fueconorg-8149	31	2	,	,	PUNCT
fueconorg-8149	31	3	the	the	DET
fueconorg-8149	31	4	consequences	consequence	NOUN
fueconorg-8149	31	5	that	that	PRON
fueconorg-8149	31	6	european	european	ADJ
fueconorg-8149	31	7	companies	company	NOUN
fueconorg-8149	31	8	and	and	CCONJ
fueconorg-8149	31	9	companies	company	NOUN
fueconorg-8149	31	10	from	from	ADP
fueconorg-8149	31	11	other	other	ADJ
fueconorg-8149	31	12	countries	country	NOUN
fueconorg-8149	31	13	will	will	AUX
fueconorg-8149	31	14	face	face	VERB
fueconorg-8149	31	15	,	,	PUNCT
fueconorg-8149	31	16	as	as	ADV
fueconorg-8149	31	17	well	well	ADV
fueconorg-8149	31	18	as	as	ADP
fueconorg-8149	31	19	needs	need	NOUN
fueconorg-8149	31	20	for	for	ADP
fueconorg-8149	31	21	further	further	ADJ
fueconorg-8149	31	22	clarifications	clarification	NOUN
fueconorg-8149	31	23	in	in	ADP
fueconorg-8149	31	24	the	the	DET
fueconorg-8149	31	25	proposals	proposal	NOUN
fueconorg-8149	31	26	are	be	AUX
fueconorg-8149	31	27	concluded	conclude	VERB
fueconorg-8149	31	28	.	.	PUNCT
fueconorg-8149	32	1	with	with	ADP
fueconorg-8149	32	2	regard	regard	NOUN
fueconorg-8149	32	3	to	to	ADP
fueconorg-8149	32	4	the	the	DET
fueconorg-8149	32	5	limitations	limitation	NOUN
fueconorg-8149	32	6	of	of	ADP
fueconorg-8149	32	7	this	this	DET
fueconorg-8149	32	8	study	study	NOUN
fueconorg-8149	32	9	,	,	PUNCT
fueconorg-8149	32	10	it	it	PRON
fueconorg-8149	32	11	shall	shall	AUX
fueconorg-8149	32	12	be	be	AUX
fueconorg-8149	32	13	noticed	notice	VERB
fueconorg-8149	32	14	that	that	SCONJ
fueconorg-8149	32	15	several	several	ADJ
fueconorg-8149	32	16	aspects	aspect	NOUN
fueconorg-8149	32	17	covered	cover	VERB
fueconorg-8149	32	18	by	by	ADP
fueconorg-8149	32	19	the	the	DET
fueconorg-8149	32	20	csrd	csrd	NOUN
fueconorg-8149	32	21	–	–	PUNCT
fueconorg-8149	32	22	such	such	ADJ
fueconorg-8149	32	23	as	as	ADP
fueconorg-8149	32	24	issues	issue	NOUN
fueconorg-8149	32	25	related	relate	VERB
fueconorg-8149	32	26	to	to	ADP
fueconorg-8149	32	27	the	the	DET
fueconorg-8149	32	28	audit	audit	NOUN
fueconorg-8149	32	29	(	(	PUNCT
fueconorg-8149	32	30	verification	verification	NOUN
fueconorg-8149	32	31	)	)	PUNCT
fueconorg-8149	32	32	of	of	ADP
fueconorg-8149	32	33	the	the	DET
fueconorg-8149	32	34	disclosed	disclose	VERB
fueconorg-8149	32	35	non	non	ADJ
fueconorg-8149	32	36	-	-	ADJ
fueconorg-8149	32	37	financial	financial	ADJ
fueconorg-8149	32	38	information	information	NOUN
fueconorg-8149	32	39	–	–	PUNCT
fueconorg-8149	32	40	are	be	AUX
fueconorg-8149	32	41	only	only	ADV
fueconorg-8149	32	42	briefly	briefly	ADV
fueconorg-8149	32	43	addressed	address	VERB
fueconorg-8149	32	44	and	and	CCONJ
fueconorg-8149	32	45	not	not	PART
fueconorg-8149	32	46	expanded	expand	VERB
fueconorg-8149	32	47	upon	upon	SCONJ
fueconorg-8149	32	48	for	for	ADP
fueconorg-8149	32	49	further	further	ADJ
fueconorg-8149	32	50	discussion	discussion	NOUN
fueconorg-8149	32	51	,	,	PUNCT
fueconorg-8149	32	52	see	see	VERB
fueconorg-8149	32	53	e.	e.	PROPN
fueconorg-8149	32	54	g.	g.	PROPN
fueconorg-8149	32	55	velte	velte	PROPN
fueconorg-8149	32	56	,	,	PUNCT
fueconorg-8149	32	57	2021	2021	NUM
fueconorg-8149	32	58	)	)	PUNCT
fueconorg-8149	32	59	.	.	PUNCT
fueconorg-8149	33	1	this	this	DET
fueconorg-8149	33	2	paper	paper	NOUN
fueconorg-8149	33	3	’s	’s	PART
fueconorg-8149	33	4	focus	focus	NOUN
fueconorg-8149	33	5	lies	lie	VERB
fueconorg-8149	33	6	on	on	ADP
fueconorg-8149	33	7	the	the	DET
fueconorg-8149	33	8	overall	overall	ADJ
fueconorg-8149	33	9	architecture	architecture	NOUN
fueconorg-8149	33	10	and	and	CCONJ
fueconorg-8149	33	11	on	on	ADP
fueconorg-8149	33	12	reporting	report	VERB
fueconorg-8149	33	13	-	-	PUNCT
fueconorg-8149	33	14	related	relate	VERB
fueconorg-8149	33	15	core	core	NOUN
fueconorg-8149	33	16	issues	issue	NOUN
fueconorg-8149	33	17	of	of	ADP
fueconorg-8149	33	18	the	the	DET
fueconorg-8149	33	19	csrd	csrd	NOUN
fueconorg-8149	33	20	.	.	PUNCT
fueconorg-8149	34	1	furthermore	furthermore	ADV
fueconorg-8149	34	2	,	,	PUNCT
fueconorg-8149	34	3	the	the	DET
fueconorg-8149	34	4	question	question	NOUN
fueconorg-8149	34	5	whether	whether	SCONJ
fueconorg-8149	34	6	or	or	CCONJ
fueconorg-8149	34	7	not	not	PART
fueconorg-8149	34	8	the	the	DET
fueconorg-8149	34	9	proposals	proposal	NOUN
fueconorg-8149	34	10	seem	seem	VERB
fueconorg-8149	34	11	adequate	adequate	ADJ
fueconorg-8149	34	12	to	to	PART
fueconorg-8149	34	13	truly	truly	ADV
fueconorg-8149	34	14	put	put	VERB
fueconorg-8149	34	15	sustainability	sustainability	NOUN
fueconorg-8149	34	16	deeper	deeply	ADV
fueconorg-8149	34	17	in	in	ADP
fueconorg-8149	34	18	the	the	DET
fueconorg-8149	34	19	hearts	heart	NOUN
fueconorg-8149	34	20	of	of	ADP
fueconorg-8149	34	21	european	european	PROPN
fueconorg-8149	34	22	moving	move	VERB
fueconorg-8149	34	23	from	from	ADP
fueconorg-8149	34	24	non	non	ADJ
fueconorg-8149	34	25	-	-	ADJ
fueconorg-8149	34	26	financial	financial	ADJ
fueconorg-8149	34	27	to	to	ADP
fueconorg-8149	34	28	sustainability	sustainability	NOUN
fueconorg-8149	34	29	reporting	reporting	NOUN
fueconorg-8149	34	30	...	...	PUNCT
fueconorg-8149	34	31	371	371	NUM
fueconorg-8149	34	32	companies	company	NOUN
fueconorg-8149	34	33	or	or	CCONJ
fueconorg-8149	34	34	run	run	VERB
fueconorg-8149	34	35	the	the	DET
fueconorg-8149	34	36	risk	risk	NOUN
fueconorg-8149	34	37	of	of	ADP
fueconorg-8149	34	38	merely	merely	ADV
fueconorg-8149	34	39	inducing	induce	VERB
fueconorg-8149	34	40	new	new	ADJ
fueconorg-8149	34	41	and	and	CCONJ
fueconorg-8149	34	42	different	different	ADJ
fueconorg-8149	34	43	forms	form	NOUN
fueconorg-8149	34	44	of	of	ADP
fueconorg-8149	34	45	greenwashing	greenwashing	NOUN
fueconorg-8149	34	46	is	be	AUX
fueconorg-8149	34	47	not	not	PART
fueconorg-8149	34	48	in	in	ADP
fueconorg-8149	34	49	the	the	DET
fueconorg-8149	34	50	focus	focus	NOUN
fueconorg-8149	34	51	of	of	ADP
fueconorg-8149	34	52	this	this	DET
fueconorg-8149	34	53	paper	paper	NOUN
fueconorg-8149	34	54	.	.	PUNCT
fueconorg-8149	35	1	also	also	ADV
fueconorg-8149	35	2	,	,	PUNCT
fueconorg-8149	35	3	an	an	DET
fueconorg-8149	35	4	empirical	empirical	ADJ
fueconorg-8149	35	5	study	study	NOUN
fueconorg-8149	35	6	on	on	ADP
fueconorg-8149	35	7	the	the	DET
fueconorg-8149	35	8	practical	practical	ADJ
fueconorg-8149	35	9	implications	implication	NOUN
fueconorg-8149	35	10	for	for	ADP
fueconorg-8149	35	11	european	european	ADJ
fueconorg-8149	35	12	companies	company	NOUN
fueconorg-8149	35	13	as	as	SCONJ
fueconorg-8149	35	14	contrasted	contrast	VERB
fueconorg-8149	35	15	by	by	ADP
fueconorg-8149	35	16	their	their	PRON
fueconorg-8149	35	17	current	current	ADJ
fueconorg-8149	35	18	reporting	reporting	NOUN
fueconorg-8149	35	19	practices	practice	NOUN
fueconorg-8149	35	20	is	be	AUX
fueconorg-8149	35	21	not	not	PART
fueconorg-8149	35	22	conducted	conduct	VERB
fueconorg-8149	35	23	(	(	PUNCT
fueconorg-8149	35	24	see	see	VERB
fueconorg-8149	35	25	e.	e.	PROPN
fueconorg-8149	35	26	g.	g.	PROPN
fueconorg-8149	35	27	zülch	zülch	PROPN
fueconorg-8149	35	28	et	et	PROPN
fueconorg-8149	35	29	al	al	PROPN
fueconorg-8149	35	30	.	.	PROPN
fueconorg-8149	35	31	,	,	PUNCT
fueconorg-8149	35	32	2021	2021	NUM
fueconorg-8149	35	33	)	)	PUNCT
fueconorg-8149	35	34	.	.	PUNCT
fueconorg-8149	36	1	2	2	X
fueconorg-8149	36	2	.	.	X
fueconorg-8149	36	3	elements	element	NOUN
fueconorg-8149	36	4	of	of	ADP
fueconorg-8149	36	5	the	the	DET
fueconorg-8149	36	6	new	new	ADJ
fueconorg-8149	36	7	sustainability	sustainability	NOUN
fueconorg-8149	36	8	reporting	report	VERB
fueconorg-8149	36	9	regime	regime	NOUN
fueconorg-8149	36	10	2.1	2.1	NUM
fueconorg-8149	36	11	.	.	PUNCT
fueconorg-8149	37	1	overview	overview	VERB
fueconorg-8149	37	2	the	the	DET
fueconorg-8149	37	3	csrd	csrd	NOUN
fueconorg-8149	37	4	replaces	replace	VERB
fueconorg-8149	37	5	the	the	DET
fueconorg-8149	37	6	provisions	provision	NOUN
fueconorg-8149	37	7	of	of	ADP
fueconorg-8149	37	8	the	the	DET
fueconorg-8149	37	9	nfrd	nfrd	NOUN
fueconorg-8149	37	10	and	and	CCONJ
fueconorg-8149	37	11	completely	completely	ADV
fueconorg-8149	37	12	reshapes	reshape	VERB
fueconorg-8149	37	13	the	the	DET
fueconorg-8149	37	14	european	european	ADJ
fueconorg-8149	37	15	reporting	reporting	NOUN
fueconorg-8149	37	16	framework	framework	NOUN
fueconorg-8149	37	17	on	on	ADP
fueconorg-8149	37	18	sustainability	sustainability	NOUN
fueconorg-8149	37	19	reporting	reporting	NOUN
fueconorg-8149	37	20	.	.	PUNCT
fueconorg-8149	38	1	on	on	ADP
fueconorg-8149	38	2	the	the	DET
fueconorg-8149	38	3	one	one	NUM
fueconorg-8149	38	4	hand	hand	NOUN
fueconorg-8149	38	5	,	,	PUNCT
fueconorg-8149	38	6	it	it	PRON
fueconorg-8149	38	7	extends	extend	VERB
fueconorg-8149	38	8	the	the	DET
fueconorg-8149	38	9	scope	scope	NOUN
fueconorg-8149	38	10	of	of	ADP
fueconorg-8149	38	11	companies	company	NOUN
fueconorg-8149	38	12	forced	force	VERB
fueconorg-8149	38	13	to	to	PART
fueconorg-8149	38	14	publish	publish	VERB
fueconorg-8149	38	15	such	such	ADJ
fueconorg-8149	38	16	reports	report	NOUN
fueconorg-8149	38	17	substantially	substantially	ADV
fueconorg-8149	38	18	and	and	CCONJ
fueconorg-8149	38	19	,	,	PUNCT
fueconorg-8149	38	20	on	on	ADP
fueconorg-8149	38	21	the	the	DET
fueconorg-8149	38	22	other	other	ADJ
fueconorg-8149	38	23	hand	hand	NOUN
fueconorg-8149	38	24	,	,	PUNCT
fueconorg-8149	38	25	it	it	PRON
fueconorg-8149	38	26	proposes	propose	VERB
fueconorg-8149	38	27	a	a	DET
fueconorg-8149	38	28	considerable	considerable	ADJ
fueconorg-8149	38	29	number	number	NOUN
fueconorg-8149	38	30	of	of	ADP
fueconorg-8149	38	31	new	new	ADJ
fueconorg-8149	38	32	topics	topic	NOUN
fueconorg-8149	38	33	that	that	PRON
fueconorg-8149	38	34	must	must	AUX
fueconorg-8149	38	35	be	be	AUX
fueconorg-8149	38	36	reported	report	VERB
fueconorg-8149	38	37	.	.	PUNCT
fueconorg-8149	39	1	these	these	DET
fueconorg-8149	39	2	new	new	ADJ
fueconorg-8149	39	3	requirements	requirement	NOUN
fueconorg-8149	39	4	are	be	AUX
fueconorg-8149	39	5	outlined	outline	VERB
fueconorg-8149	39	6	in	in	ADP
fueconorg-8149	39	7	the	the	DET
fueconorg-8149	39	8	subsequent	subsequent	ADJ
fueconorg-8149	39	9	chapters	chapter	NOUN
fueconorg-8149	39	10	.	.	PUNCT
fueconorg-8149	40	1	what	what	PRON
fueconorg-8149	40	2	is	be	AUX
fueconorg-8149	40	3	striking	strike	VERB
fueconorg-8149	40	4	at	at	ADP
fueconorg-8149	40	5	first	first	ADV
fueconorg-8149	40	6	is	be	AUX
fueconorg-8149	40	7	the	the	DET
fueconorg-8149	40	8	change	change	NOUN
fueconorg-8149	40	9	in	in	ADP
fueconorg-8149	40	10	the	the	DET
fueconorg-8149	40	11	name	name	NOUN
fueconorg-8149	40	12	of	of	ADP
fueconorg-8149	40	13	the	the	DET
fueconorg-8149	40	14	requirements	requirement	NOUN
fueconorg-8149	40	15	put	put	VERB
fueconorg-8149	40	16	forth	forth	ADP
fueconorg-8149	40	17	by	by	ADP
fueconorg-8149	40	18	the	the	DET
fueconorg-8149	40	19	directive	directive	NOUN
fueconorg-8149	40	20	from	from	ADP
fueconorg-8149	40	21	“	"	PUNCT
fueconorg-8149	40	22	non	non	ADJ
fueconorg-8149	40	23	-	-	ADJ
fueconorg-8149	40	24	financial	financial	ADJ
fueconorg-8149	40	25	”	"	PUNCT
fueconorg-8149	40	26	to	to	ADP
fueconorg-8149	40	27	“	"	PUNCT
fueconorg-8149	40	28	sustainability	sustainability	NOUN
fueconorg-8149	40	29	”	"	PUNCT
fueconorg-8149	40	30	reporting	reporting	NOUN
fueconorg-8149	40	31	.	.	PUNCT
fueconorg-8149	41	1	this	this	PRON
fueconorg-8149	41	2	follows	follow	VERB
fueconorg-8149	41	3	the	the	DET
fueconorg-8149	41	4	criticism	criticism	NOUN
fueconorg-8149	41	5	that	that	PRON
fueconorg-8149	41	6	was	be	AUX
fueconorg-8149	41	7	increasingly	increasingly	ADV
fueconorg-8149	41	8	prevalent	prevalent	ADJ
fueconorg-8149	41	9	on	on	ADP
fueconorg-8149	41	10	the	the	DET
fueconorg-8149	41	11	vagueness	vagueness	NOUN
fueconorg-8149	41	12	of	of	ADP
fueconorg-8149	41	13	the	the	DET
fueconorg-8149	41	14	term	term	NOUN
fueconorg-8149	41	15	“	"	PUNCT
fueconorg-8149	41	16	non	non	ADJ
fueconorg-8149	41	17	-	-	ADJ
fueconorg-8149	41	18	financial	financial	ADJ
fueconorg-8149	41	19	”	"	PUNCT
fueconorg-8149	41	20	,	,	PUNCT
fueconorg-8149	41	21	being	be	AUX
fueconorg-8149	41	22	criticized	criticize	VERB
fueconorg-8149	41	23	for	for	ADP
fueconorg-8149	41	24	just	just	ADV
fueconorg-8149	41	25	representing	represent	VERB
fueconorg-8149	41	26	a	a	DET
fueconorg-8149	41	27	negation	negation	NOUN
fueconorg-8149	41	28	without	without	ADP
fueconorg-8149	41	29	carrying	carry	VERB
fueconorg-8149	41	30	a	a	DET
fueconorg-8149	41	31	defined	define	VERB
fueconorg-8149	41	32	(	(	PUNCT
fueconorg-8149	41	33	positive	positive	ADJ
fueconorg-8149	41	34	)	)	PUNCT
fueconorg-8149	41	35	content	content	NOUN
fueconorg-8149	41	36	.	.	PUNCT
fueconorg-8149	42	1	for	for	ADP
fueconorg-8149	42	2	that	that	DET
fueconorg-8149	42	3	reason	reason	NOUN
fueconorg-8149	42	4	,	,	PUNCT
fueconorg-8149	42	5	the	the	DET
fueconorg-8149	42	6	european	european	ADJ
fueconorg-8149	42	7	lab	lab	NOUN
fueconorg-8149	42	8	already	already	ADV
fueconorg-8149	42	9	proposed	propose	VERB
fueconorg-8149	42	10	this	this	DET
fueconorg-8149	42	11	change	change	NOUN
fueconorg-8149	42	12	in	in	ADP
fueconorg-8149	42	13	terminology	terminology	NOUN
fueconorg-8149	42	14	in	in	ADP
fueconorg-8149	42	15	its	its	PRON
fueconorg-8149	42	16	final	final	ADJ
fueconorg-8149	42	17	reports	report	NOUN
fueconorg-8149	42	18	on	on	ADP
fueconorg-8149	42	19	european	european	ADJ
fueconorg-8149	42	20	sustainability	sustainability	NOUN
fueconorg-8149	42	21	reporting	reporting	NOUN
fueconorg-8149	42	22	standards	standard	NOUN
fueconorg-8149	42	23	(	(	PUNCT
fueconorg-8149	42	24	european	european	ADJ
fueconorg-8149	42	25	lab	lab	NOUN
fueconorg-8149	42	26	,	,	PUNCT
fueconorg-8149	42	27	2021	2021	NUM
fueconorg-8149	42	28	)	)	PUNCT
fueconorg-8149	42	29	.	.	PUNCT
fueconorg-8149	43	1	besides	besides	SCONJ
fueconorg-8149	43	2	,	,	PUNCT
fueconorg-8149	43	3	the	the	DET
fueconorg-8149	43	4	well	well	ADV
fueconorg-8149	43	5	-	-	PUNCT
fueconorg-8149	43	6	established	establish	VERB
fueconorg-8149	43	7	concept	concept	NOUN
fueconorg-8149	43	8	of	of	ADP
fueconorg-8149	43	9	sustainability	sustainability	NOUN
fueconorg-8149	43	10	reporting	reporting	NOUN
fueconorg-8149	43	11	is	be	AUX
fueconorg-8149	43	12	characterized	characterize	VERB
fueconorg-8149	43	13	by	by	ADP
fueconorg-8149	43	14	certain	certain	ADJ
fueconorg-8149	43	15	features	feature	NOUN
fueconorg-8149	43	16	such	such	ADJ
fueconorg-8149	43	17	as	as	ADP
fueconorg-8149	43	18	a	a	DET
fueconorg-8149	43	19	dominant	dominant	ADJ
fueconorg-8149	43	20	inside	inside	ADP
fueconorg-8149	43	21	-	-	PUNCT
fueconorg-8149	43	22	out	out	ADP
fueconorg-8149	43	23	view	view	NOUN
fueconorg-8149	43	24	on	on	ADP
fueconorg-8149	43	25	reporting	report	VERB
fueconorg-8149	43	26	contents	content	NOUN
fueconorg-8149	43	27	that	that	PRON
fueconorg-8149	43	28	the	the	DET
fueconorg-8149	43	29	eu	eu	PROPN
fueconorg-8149	43	30	commission	commission	PROPN
fueconorg-8149	43	31	also	also	ADV
fueconorg-8149	43	32	wants	want	VERB
fueconorg-8149	43	33	to	to	PART
fueconorg-8149	43	34	stress	stress	VERB
fueconorg-8149	43	35	with	with	ADP
fueconorg-8149	43	36	its	its	PRON
fueconorg-8149	43	37	proposed	propose	VERB
fueconorg-8149	43	38	new	new	ADJ
fueconorg-8149	43	39	reporting	reporting	NOUN
fueconorg-8149	43	40	requirements	requirement	NOUN
fueconorg-8149	43	41	(	(	PUNCT
fueconorg-8149	43	42	baumüller	baumüller	NOUN
fueconorg-8149	43	43	,	,	PUNCT
fueconorg-8149	43	44	2020	2020	NUM
fueconorg-8149	43	45	)	)	PUNCT
fueconorg-8149	43	46	.	.	PUNCT
fueconorg-8149	44	1	furthermore	furthermore	ADV
fueconorg-8149	44	2	,	,	PUNCT
fueconorg-8149	44	3	the	the	DET
fueconorg-8149	44	4	proposals	proposal	NOUN
fueconorg-8149	44	5	of	of	ADP
fueconorg-8149	44	6	the	the	DET
fueconorg-8149	44	7	csrd	csrd	NOUN
fueconorg-8149	44	8	aim	aim	NOUN
fueconorg-8149	44	9	at	at	ADP
fueconorg-8149	44	10	aligning	align	VERB
fueconorg-8149	44	11	the	the	DET
fueconorg-8149	44	12	european	european	ADJ
fueconorg-8149	44	13	provisions	provision	NOUN
fueconorg-8149	44	14	for	for	ADP
fueconorg-8149	44	15	corporate	corporate	ADJ
fueconorg-8149	44	16	sustainability	sustainability	NOUN
fueconorg-8149	44	17	reporting	report	VERB
fueconorg-8149	44	18	with	with	ADP
fueconorg-8149	44	19	the	the	DET
fueconorg-8149	44	20	further	further	ADJ
fueconorg-8149	44	21	requirements	requirement	NOUN
fueconorg-8149	44	22	put	put	VERB
fueconorg-8149	44	23	forth	forth	ADP
fueconorg-8149	44	24	by	by	ADP
fueconorg-8149	44	25	other	other	ADJ
fueconorg-8149	44	26	sustainability	sustainability	NOUN
fueconorg-8149	44	27	-	-	PUNCT
fueconorg-8149	44	28	regulated	regulate	VERB
fueconorg-8149	44	29	regulations	regulation	NOUN
fueconorg-8149	44	30	.	.	PUNCT
fueconorg-8149	45	1	most	most	ADV
fueconorg-8149	45	2	importantly	importantly	ADV
fueconorg-8149	45	3	,	,	PUNCT
fueconorg-8149	45	4	two	two	NUM
fueconorg-8149	45	5	other	other	ADJ
fueconorg-8149	45	6	legal	legal	ADJ
fueconorg-8149	45	7	acts	act	NOUN
fueconorg-8149	45	8	published	publish	VERB
fueconorg-8149	45	9	in	in	ADP
fueconorg-8149	45	10	2019	2019	NUM
fueconorg-8149	45	11	and	and	CCONJ
fueconorg-8149	45	12	2020	2020	NUM
fueconorg-8149	45	13	,	,	PUNCT
fueconorg-8149	45	14	respectively	respectively	ADV
fueconorg-8149	45	15	,	,	PUNCT
fueconorg-8149	45	16	force	force	NOUN
fueconorg-8149	45	17	companies	company	NOUN
fueconorg-8149	45	18	to	to	PART
fueconorg-8149	45	19	extend	extend	VERB
fueconorg-8149	45	20	their	their	PRON
fueconorg-8149	45	21	reporting	reporting	NOUN
fueconorg-8149	45	22	:	:	PUNCT
fueconorg-8149	45	23	first	first	ADV
fueconorg-8149	45	24	,	,	PUNCT
fueconorg-8149	45	25	the	the	DET
fueconorg-8149	45	26	sustainable	sustainable	ADJ
fueconorg-8149	45	27	finance	finance	NOUN
fueconorg-8149	45	28	disclosure	disclosure	NOUN
fueconorg-8149	45	29	regulation	regulation	NOUN
fueconorg-8149	45	30	(	(	PUNCT
fueconorg-8149	45	31	hereinafter	hereinafter	NOUN
fueconorg-8149	45	32	sfdr	sfdr	NOUN
fueconorg-8149	45	33	)	)	PUNCT
fueconorg-8149	45	34	(	(	PUNCT
fueconorg-8149	45	35	2019/2088	2019/2088	NUM
fueconorg-8149	45	36	)	)	PUNCT
fueconorg-8149	45	37	requires	require	VERB
fueconorg-8149	45	38	specific	specific	ADJ
fueconorg-8149	45	39	sustainability‐related	sustainability‐relate	VERB
fueconorg-8149	45	40	disclosures	disclosure	NOUN
fueconorg-8149	45	41	for	for	ADP
fueconorg-8149	45	42	companies	company	NOUN
fueconorg-8149	45	43	working	work	VERB
fueconorg-8149	45	44	in	in	ADP
fueconorg-8149	45	45	the	the	DET
fueconorg-8149	45	46	financial	financial	ADJ
fueconorg-8149	45	47	services	service	NOUN
fueconorg-8149	45	48	sector	sector	NOUN
fueconorg-8149	45	49	.	.	PUNCT
fueconorg-8149	46	1	especially	especially	ADV
fueconorg-8149	46	2	,	,	PUNCT
fueconorg-8149	46	3	the	the	DET
fueconorg-8149	46	4	extent	extent	NOUN
fueconorg-8149	46	5	to	to	PART
fueconorg-8149	46	6	which	which	PRON
fueconorg-8149	46	7	investments	investment	NOUN
fueconorg-8149	46	8	in	in	ADP
fueconorg-8149	46	9	financial	financial	ADJ
fueconorg-8149	46	10	products	product	NOUN
fueconorg-8149	46	11	are	be	AUX
fueconorg-8149	46	12	sustainable	sustainable	ADJ
fueconorg-8149	46	13	must	must	AUX
fueconorg-8149	46	14	be	be	AUX
fueconorg-8149	46	15	disclosed	disclose	VERB
fueconorg-8149	46	16	in	in	ADP
fueconorg-8149	46	17	a	a	DET
fueconorg-8149	46	18	quantified	quantified	ADJ
fueconorg-8149	46	19	manner	manner	NOUN
fueconorg-8149	46	20	.	.	PUNCT
fueconorg-8149	47	1	second	second	ADJ
fueconorg-8149	47	2	,	,	PUNCT
fueconorg-8149	47	3	the	the	DET
fueconorg-8149	47	4	taxonomy	taxonomy	NOUN
fueconorg-8149	47	5	regulation	regulation	NOUN
fueconorg-8149	47	6	(	(	PUNCT
fueconorg-8149	47	7	2020/852	2020/852	NOUN
fueconorg-8149	47	8	)	)	PUNCT
fueconorg-8149	47	9	contains	contain	VERB
fueconorg-8149	47	10	fundamental	fundamental	ADJ
fueconorg-8149	47	11	definitions	definition	NOUN
fueconorg-8149	47	12	on	on	ADP
fueconorg-8149	47	13	environmental	environmental	ADJ
fueconorg-8149	47	14	sustainability	sustainability	NOUN
fueconorg-8149	47	15	within	within	ADP
fueconorg-8149	47	16	the	the	DET
fueconorg-8149	47	17	eu	eu	PROPN
fueconorg-8149	47	18	and	and	CCONJ
fueconorg-8149	47	19	amends	amend	VERB
fueconorg-8149	47	20	the	the	DET
fueconorg-8149	47	21	reporting	reporting	NOUN
fueconorg-8149	47	22	requirements	requirement	NOUN
fueconorg-8149	47	23	of	of	ADP
fueconorg-8149	47	24	the	the	DET
fueconorg-8149	47	25	sfdr	sfdr	NOUN
fueconorg-8149	47	26	.	.	PUNCT
fueconorg-8149	48	1	furthermore	furthermore	ADV
fueconorg-8149	48	2	,	,	PUNCT
fueconorg-8149	48	3	all	all	DET
fueconorg-8149	48	4	companies	company	NOUN
fueconorg-8149	48	5	that	that	PRON
fueconorg-8149	48	6	fall	fall	VERB
fueconorg-8149	48	7	under	under	ADP
fueconorg-8149	48	8	the	the	DET
fueconorg-8149	48	9	european	european	ADJ
fueconorg-8149	48	10	reporting	reporting	NOUN
fueconorg-8149	48	11	regime	regime	NOUN
fueconorg-8149	48	12	set	set	VERB
fueconorg-8149	48	13	forth	forth	ADP
fueconorg-8149	48	14	by	by	ADP
fueconorg-8149	48	15	the	the	DET
fueconorg-8149	48	16	nfrd	nfrd	NOUN
fueconorg-8149	48	17	(	(	PUNCT
fueconorg-8149	48	18	or	or	CCONJ
fueconorg-8149	48	19	in	in	ADP
fueconorg-8149	48	20	the	the	DET
fueconorg-8149	48	21	future	future	NOUN
fueconorg-8149	48	22	:	:	PUNCT
fueconorg-8149	48	23	by	by	ADP
fueconorg-8149	48	24	the	the	DET
fueconorg-8149	48	25	csrd	csrd	NOUN
fueconorg-8149	48	26	)	)	PUNCT
fueconorg-8149	48	27	must	must	AUX
fueconorg-8149	48	28	disclose	disclose	VERB
fueconorg-8149	48	29	how	how	SCONJ
fueconorg-8149	48	30	and	and	CCONJ
fueconorg-8149	48	31	to	to	ADP
fueconorg-8149	48	32	what	what	DET
fueconorg-8149	48	33	extent	extent	NOUN
fueconorg-8149	48	34	their	their	PRON
fueconorg-8149	48	35	activities	activity	NOUN
fueconorg-8149	48	36	are	be	AUX
fueconorg-8149	48	37	environmentally	environmentally	ADV
fueconorg-8149	48	38	sustainable	sustainable	ADJ
fueconorg-8149	48	39	.	.	PUNCT
fueconorg-8149	49	1	for	for	ADP
fueconorg-8149	49	2	financial	financial	ADJ
fueconorg-8149	49	3	institutions	institution	NOUN
fueconorg-8149	49	4	,	,	PUNCT
fueconorg-8149	49	5	this	this	PRON
fueconorg-8149	49	6	also	also	ADV
fueconorg-8149	49	7	includes	include	VERB
fueconorg-8149	49	8	information	information	NOUN
fueconorg-8149	49	9	on	on	ADP
fueconorg-8149	49	10	their	their	PRON
fueconorg-8149	49	11	“	"	PUNCT
fueconorg-8149	49	12	green	green	ADJ
fueconorg-8149	49	13	asset	asset	NOUN
fueconorg-8149	49	14	ratio	ratio	NOUN
fueconorg-8149	49	15	”	"	PUNCT
fueconorg-8149	49	16	,	,	PUNCT
fueconorg-8149	49	17	requiring	require	VERB
fueconorg-8149	49	18	an	an	DET
fueconorg-8149	49	19	increased	increase	VERB
fueconorg-8149	49	20	transparency	transparency	NOUN
fueconorg-8149	49	21	on	on	ADP
fueconorg-8149	49	22	the	the	DET
fueconorg-8149	49	23	sustainability	sustainability	NOUN
fueconorg-8149	49	24	-	-	PUNCT
fueconorg-8149	49	25	related	relate	VERB
fueconorg-8149	49	26	impacts	impact	NOUN
fueconorg-8149	49	27	of	of	ADP
fueconorg-8149	49	28	their	their	PRON
fueconorg-8149	49	29	lending	lending	NOUN
fueconorg-8149	49	30	(	(	PUNCT
fueconorg-8149	49	31	eba	eba	NOUN
fueconorg-8149	49	32	,	,	PUNCT
fueconorg-8149	49	33	2021	2021	NUM
fueconorg-8149	49	34	)	)	PUNCT
fueconorg-8149	49	35	.	.	PUNCT
fueconorg-8149	50	1	the	the	DET
fueconorg-8149	50	2	eu	eu	PROPN
fueconorg-8149	50	3	commission	commission	PROPN
fueconorg-8149	50	4	’s	’s	PART
fueconorg-8149	50	5	sustainable	sustainable	ADJ
fueconorg-8149	50	6	corporate	corporate	ADJ
fueconorg-8149	50	7	governance	governance	NOUN
fueconorg-8149	50	8	initiative	initiative	NOUN
fueconorg-8149	50	9	is	be	AUX
fueconorg-8149	50	10	expected	expect	VERB
fueconorg-8149	50	11	to	to	PART
fueconorg-8149	50	12	contain	contain	VERB
fueconorg-8149	50	13	further	further	ADJ
fueconorg-8149	50	14	references	reference	NOUN
fueconorg-8149	50	15	to	to	ADP
fueconorg-8149	50	16	the	the	DET
fueconorg-8149	50	17	european	european	ADJ
fueconorg-8149	50	18	sustainability	sustainability	NOUN
fueconorg-8149	50	19	reporting	report	VERB
fueconorg-8149	50	20	regime	regime	NOUN
fueconorg-8149	50	21	in	in	ADP
fueconorg-8149	50	22	the	the	DET
fueconorg-8149	50	23	future	future	NOUN
fueconorg-8149	50	24	.	.	PUNCT
fueconorg-8149	51	1	relevant	relevant	ADJ
fueconorg-8149	51	2	aspects	aspect	NOUN
fueconorg-8149	51	3	include	include	VERB
fueconorg-8149	51	4	,	,	PUNCT
fueconorg-8149	51	5	among	among	ADP
fueconorg-8149	51	6	others	other	NOUN
fueconorg-8149	51	7	,	,	PUNCT
fueconorg-8149	51	8	an	an	DET
fueconorg-8149	51	9	extended	extended	ADJ
fueconorg-8149	51	10	responsibility	responsibility	NOUN
fueconorg-8149	51	11	for	for	ADP
fueconorg-8149	51	12	sustainability	sustainability	NOUN
fueconorg-8149	51	13	along	along	ADP
fueconorg-8149	51	14	the	the	DET
fueconorg-8149	51	15	value	value	NOUN
fueconorg-8149	51	16	chains	chain	NOUN
fueconorg-8149	51	17	of	of	ADP
fueconorg-8149	51	18	companies	company	NOUN
fueconorg-8149	51	19	as	as	ADV
fueconorg-8149	51	20	well	well	ADV
fueconorg-8149	51	21	as	as	ADP
fueconorg-8149	51	22	linking	link	VERB
fueconorg-8149	51	23	the	the	DET
fueconorg-8149	51	24	remuneration	remuneration	NOUN
fueconorg-8149	51	25	systems	system	NOUN
fueconorg-8149	51	26	of	of	ADP
fueconorg-8149	51	27	board	board	NOUN
fueconorg-8149	51	28	members	member	NOUN
fueconorg-8149	51	29	closer	close	ADV
fueconorg-8149	51	30	to	to	ADP
fueconorg-8149	51	31	sustainability	sustainability	NOUN
fueconorg-8149	51	32	metrics	metric	NOUN
fueconorg-8149	51	33	(	(	PUNCT
fueconorg-8149	51	34	e.	e.	PROPN
fueconorg-8149	51	35	g.	g.	PROPN
fueconorg-8149	51	36	from	from	ADP
fueconorg-8149	51	37	the	the	DET
fueconorg-8149	51	38	published	publish	VERB
fueconorg-8149	51	39	sustainability	sustainability	NOUN
fueconorg-8149	51	40	reports	report	NOUN
fueconorg-8149	51	41	)	)	PUNCT
fueconorg-8149	51	42	(	(	PUNCT
fueconorg-8149	51	43	european	european	PROPN
fueconorg-8149	51	44	commission	commission	PROPN
fueconorg-8149	51	45	,	,	PUNCT
fueconorg-8149	51	46	2021a	2021a	NUM
fueconorg-8149	51	47	)	)	PUNCT
fueconorg-8149	51	48	.	.	PUNCT
fueconorg-8149	52	1	figure	figure	NOUN
fueconorg-8149	52	2	1	1	NUM
fueconorg-8149	52	3	summarizes	summarize	NOUN
fueconorg-8149	52	4	the	the	DET
fueconorg-8149	52	5	interconnections	interconnection	NOUN
fueconorg-8149	52	6	between	between	ADP
fueconorg-8149	52	7	the	the	DET
fueconorg-8149	52	8	csrd	csrd	NOUN
fueconorg-8149	52	9	and	and	CCONJ
fueconorg-8149	52	10	the	the	DET
fueconorg-8149	52	11	most	most	ADV
fueconorg-8149	52	12	important	important	ADJ
fueconorg-8149	52	13	complementing	complementing	NOUN
fueconorg-8149	52	14	regulations	regulation	NOUN
fueconorg-8149	52	15	.	.	PUNCT
fueconorg-8149	53	1	372	372	NUM
fueconorg-8149	53	2	j.	j.	PROPN
fueconorg-8149	53	3	baumüller	baumüller	PROPN
fueconorg-8149	53	4	,	,	PUNCT
fueconorg-8149	53	5	s.	s.	PROPN
fueconorg-8149	53	6	o.	o.	PROPN
fueconorg-8149	53	7	grbenic	grbenic	PROPN
fueconorg-8149	53	8	fig	fig	NOUN
fueconorg-8149	53	9	.	.	PUNCT
fueconorg-8149	54	1	1	1	NUM
fueconorg-8149	54	2	regulations	regulation	NOUN
fueconorg-8149	54	3	addressing	address	VERB
fueconorg-8149	54	4	the	the	DET
fueconorg-8149	54	5	transparency	transparency	NOUN
fueconorg-8149	54	6	of	of	ADP
fueconorg-8149	54	7	european	european	ADJ
fueconorg-8149	54	8	companies	company	NOUN
fueconorg-8149	54	9	the	the	DET
fueconorg-8149	54	10	proposals	proposal	NOUN
fueconorg-8149	54	11	of	of	ADP
fueconorg-8149	54	12	the	the	DET
fueconorg-8149	54	13	csrd	csrd	NOUN
fueconorg-8149	54	14	shall	shall	AUX
fueconorg-8149	54	15	apply	apply	VERB
fueconorg-8149	54	16	to	to	ADP
fueconorg-8149	54	17	financial	financial	ADJ
fueconorg-8149	54	18	years	year	NOUN
fueconorg-8149	54	19	starting	start	VERB
fueconorg-8149	54	20	on	on	ADP
fueconorg-8149	54	21	or	or	CCONJ
fueconorg-8149	54	22	after	after	ADP
fueconorg-8149	54	23	january	january	PROPN
fueconorg-8149	54	24	1	1	NUM
fueconorg-8149	54	25	,	,	PUNCT
fueconorg-8149	54	26	2023	2023	NUM
fueconorg-8149	54	27	.	.	PUNCT
fueconorg-8149	55	1	however	however	ADV
fueconorg-8149	55	2	,	,	PUNCT
fueconorg-8149	55	3	they	they	PRON
fueconorg-8149	55	4	first	first	ADV
fueconorg-8149	55	5	must	must	AUX
fueconorg-8149	55	6	be	be	AUX
fueconorg-8149	55	7	agreed	agree	VERB
fueconorg-8149	55	8	upon	upon	SCONJ
fueconorg-8149	55	9	on	on	ADP
fueconorg-8149	55	10	the	the	DET
fueconorg-8149	55	11	european	european	ADJ
fueconorg-8149	55	12	level	level	NOUN
fueconorg-8149	55	13	and	and	CCONJ
fueconorg-8149	55	14	then	then	ADV
fueconorg-8149	55	15	,	,	PUNCT
fueconorg-8149	55	16	second	second	ADV
fueconorg-8149	55	17	,	,	PUNCT
fueconorg-8149	55	18	they	they	PRON
fueconorg-8149	55	19	must	must	AUX
fueconorg-8149	55	20	be	be	AUX
fueconorg-8149	55	21	transposed	transpose	VERB
fueconorg-8149	55	22	into	into	ADP
fueconorg-8149	55	23	the	the	DET
fueconorg-8149	55	24	national	national	ADJ
fueconorg-8149	55	25	laws	law	NOUN
fueconorg-8149	55	26	of	of	ADP
fueconorg-8149	55	27	the	the	DET
fueconorg-8149	55	28	member	member	NOUN
fueconorg-8149	55	29	countries	country	NOUN
fueconorg-8149	55	30	.	.	PUNCT
fueconorg-8149	56	1	although	although	SCONJ
fueconorg-8149	56	2	,	,	PUNCT
fueconorg-8149	56	3	the	the	DET
fueconorg-8149	56	4	number	number	NOUN
fueconorg-8149	56	5	of	of	ADP
fueconorg-8149	56	6	member	member	NOUN
fueconorg-8149	56	7	state	state	NOUN
fueconorg-8149	56	8	options	option	NOUN
fueconorg-8149	56	9	in	in	ADP
fueconorg-8149	56	10	the	the	DET
fueconorg-8149	56	11	csrd	csrd	NOUN
fueconorg-8149	56	12	is	be	AUX
fueconorg-8149	56	13	limited	limit	VERB
fueconorg-8149	56	14	as	as	SCONJ
fueconorg-8149	56	15	compared	compare	VERB
fueconorg-8149	56	16	to	to	ADP
fueconorg-8149	56	17	the	the	DET
fueconorg-8149	56	18	nfrd	nfrd	NOUN
fueconorg-8149	56	19	,	,	PUNCT
fueconorg-8149	56	20	heterogeneity	heterogeneity	NOUN
fueconorg-8149	56	21	is	be	AUX
fueconorg-8149	56	22	expected	expect	VERB
fueconorg-8149	56	23	since	since	SCONJ
fueconorg-8149	56	24	the	the	DET
fueconorg-8149	56	25	transposition	transposition	NOUN
fueconorg-8149	56	26	of	of	ADP
fueconorg-8149	56	27	the	the	DET
fueconorg-8149	56	28	nfrd	nfrd	NOUN
fueconorg-8149	56	29	has	have	AUX
fueconorg-8149	56	30	already	already	ADV
fueconorg-8149	56	31	highlighted	highlight	VERB
fueconorg-8149	56	32	differences	difference	NOUN
fueconorg-8149	56	33	in	in	ADP
fueconorg-8149	56	34	the	the	DET
fueconorg-8149	56	35	efforts	effort	NOUN
fueconorg-8149	56	36	to	to	PART
fueconorg-8149	56	37	implement	implement	VERB
fueconorg-8149	56	38	sustainability	sustainability	NOUN
fueconorg-8149	56	39	-	-	PUNCT
fueconorg-8149	56	40	related	relate	VERB
fueconorg-8149	56	41	regulations	regulation	NOUN
fueconorg-8149	56	42	of	of	ADP
fueconorg-8149	56	43	corporate	corporate	ADJ
fueconorg-8149	56	44	practices	practice	NOUN
fueconorg-8149	56	45	(	(	PUNCT
fueconorg-8149	56	46	csr	csr	X
fueconorg-8149	56	47	europe	europe	PROPN
fueconorg-8149	56	48	&	&	CCONJ
fueconorg-8149	56	49	gri	gri	PROPN
fueconorg-8149	56	50	,	,	PUNCT
fueconorg-8149	56	51	2017	2017	NUM
fueconorg-8149	56	52	)	)	PUNCT
fueconorg-8149	56	53	.	.	PUNCT
fueconorg-8149	57	1	table	table	NOUN
fueconorg-8149	57	2	1	1	NUM
fueconorg-8149	57	3	summarizes	summarize	NOUN
fueconorg-8149	57	4	the	the	DET
fueconorg-8149	57	5	timeline	timeline	NOUN
fueconorg-8149	57	6	planned	plan	VERB
fueconorg-8149	57	7	to	to	PART
fueconorg-8149	57	8	finish	finish	VERB
fueconorg-8149	57	9	the	the	DET
fueconorg-8149	57	10	work	work	NOUN
fueconorg-8149	57	11	on	on	ADP
fueconorg-8149	57	12	the	the	DET
fueconorg-8149	57	13	csrd	csrd	NOUN
fueconorg-8149	57	14	and	and	CCONJ
fueconorg-8149	57	15	for	for	ADP
fueconorg-8149	57	16	its	its	PRON
fueconorg-8149	57	17	initial	initial	ADJ
fueconorg-8149	57	18	implementation	implementation	NOUN
fueconorg-8149	57	19	.	.	PUNCT
fueconorg-8149	58	1	table	table	NOUN
fueconorg-8149	58	2	1	1	NUM
fueconorg-8149	58	3	proposed	propose	VERB
fueconorg-8149	58	4	timeline	timeline	NOUN
fueconorg-8149	58	5	(	(	PUNCT
fueconorg-8149	58	6	source	source	NOUN
fueconorg-8149	58	7	:	:	PUNCT
fueconorg-8149	58	8	drsc	drsc	PROPN
fueconorg-8149	58	9	,	,	PUNCT
fueconorg-8149	58	10	2021a	2021a	NUM
fueconorg-8149	58	11	)	)	PUNCT
fueconorg-8149	58	12	april	april	PROPN
fueconorg-8149	58	13	21	21	NUM
fueconorg-8149	58	14	,	,	PUNCT
fueconorg-8149	58	15	2021	2021	NUM
fueconorg-8149	58	16	official	official	ADJ
fueconorg-8149	58	17	decision	decision	NOUN
fueconorg-8149	58	18	on	on	ADP
fueconorg-8149	58	19	the	the	DET
fueconorg-8149	58	20	proposal	proposal	NOUN
fueconorg-8149	58	21	of	of	ADP
fueconorg-8149	58	22	the	the	DET
fueconorg-8149	58	23	csrd	csrd	NOUN
fueconorg-8149	58	24	in	in	ADP
fueconorg-8149	58	25	the	the	DET
fueconorg-8149	58	26	college	college	NOUN
fueconorg-8149	58	27	of	of	ADP
fueconorg-8149	58	28	eu	eu	PROPN
fueconorg-8149	58	29	commissioners	commissioner	NOUN
fueconorg-8149	58	30	april	april	PROPN
fueconorg-8149	58	31	2021	2021	NUM
fueconorg-8149	58	32	to	to	ADP
fueconorg-8149	58	33	june	june	PROPN
fueconorg-8149	58	34	2022	2022	NUM
fueconorg-8149	58	35	at	at	ADP
fueconorg-8149	58	36	the	the	DET
fueconorg-8149	58	37	latest	late	ADJ
fueconorg-8149	58	38	negotiations	negotiation	NOUN
fueconorg-8149	58	39	in	in	ADP
fueconorg-8149	58	40	the	the	DET
fueconorg-8149	58	41	european	european	PROPN
fueconorg-8149	58	42	council	council	PROPN
fueconorg-8149	58	43	of	of	ADP
fueconorg-8149	58	44	ministers	minister	NOUN
fueconorg-8149	58	45	and	and	CCONJ
fueconorg-8149	58	46	the	the	DET
fueconorg-8149	58	47	eu	eu	PROPN
fueconorg-8149	58	48	parliament	parliament	NOUN
fueconorg-8149	58	49	by	by	ADP
fueconorg-8149	58	50	june	june	PROPN
fueconorg-8149	58	51	2022	2022	NUM
fueconorg-8149	58	52	compromise	compromise	NOUN
fueconorg-8149	58	53	on	on	ADP
fueconorg-8149	58	54	the	the	DET
fueconorg-8149	58	55	content	content	NOUN
fueconorg-8149	58	56	of	of	ADP
fueconorg-8149	58	57	the	the	DET
fueconorg-8149	58	58	csrd	csrd	NOUN
fueconorg-8149	58	59	under	under	ADP
fueconorg-8149	58	60	the	the	DET
fueconorg-8149	58	61	french	french	ADJ
fueconorg-8149	58	62	council	council	PROPN
fueconorg-8149	58	63	presidency	presidency	NOUN
fueconorg-8149	58	64	july	july	PROPN
fueconorg-8149	58	65	2022	2022	NUM
fueconorg-8149	58	66	onwards	onwards	ADP
fueconorg-8149	58	67	beginning	beginning	NOUN
fueconorg-8149	58	68	of	of	ADP
fueconorg-8149	58	69	transposition	transposition	NOUN
fueconorg-8149	58	70	into	into	ADP
fueconorg-8149	58	71	national	national	ADJ
fueconorg-8149	58	72	law	law	NOUN
fueconorg-8149	58	73	by	by	ADP
fueconorg-8149	58	74	end	end	NOUN
fueconorg-8149	58	75	of	of	ADP
fueconorg-8149	58	76	october	october	PROPN
fueconorg-8149	58	77	2022	2022	NUM
fueconorg-8149	58	78	binding	bind	VERB
fueconorg-8149	58	79	adoption	adoption	NOUN
fueconorg-8149	58	80	of	of	ADP
fueconorg-8149	58	81	core	core	NOUN
fueconorg-8149	58	82	standards	standard	NOUN
fueconorg-8149	58	83	developed	develop	VERB
fueconorg-8149	58	84	by	by	ADP
fueconorg-8149	58	85	efrag	efrag	NOUN
fueconorg-8149	58	86	through	through	ADP
fueconorg-8149	58	87	delegated	delegate	VERB
fueconorg-8149	58	88	act	act	NOUN
fueconorg-8149	58	89	by	by	ADP
fueconorg-8149	58	90	december	december	PROPN
fueconorg-8149	58	91	1	1	NUM
fueconorg-8149	58	92	,	,	PUNCT
fueconorg-8149	58	93	2022	2022	NUM
fueconorg-8149	58	94	completion	completion	NOUN
fueconorg-8149	58	95	of	of	ADP
fueconorg-8149	58	96	legal	legal	ADJ
fueconorg-8149	58	97	transposition	transposition	NOUN
fueconorg-8149	58	98	by	by	ADP
fueconorg-8149	58	99	eu	eu	PROPN
fueconorg-8149	58	100	member	member	NOUN
fueconorg-8149	58	101	countries	country	NOUN
fueconorg-8149	58	102	january	january	PROPN
fueconorg-8149	58	103	1	1	NUM
fueconorg-8149	58	104	,	,	PUNCT
fueconorg-8149	58	105	2023	2023	NUM
fueconorg-8149	58	106	onwards	onwards	ADP
fueconorg-8149	58	107	beginning	beginning	NOUN
fueconorg-8149	58	108	of	of	ADP
fueconorg-8149	58	109	the	the	DET
fueconorg-8149	58	110	first	first	ADJ
fueconorg-8149	58	111	financial	financial	ADJ
fueconorg-8149	58	112	year	year	NOUN
fueconorg-8149	58	113	in	in	ADP
fueconorg-8149	58	114	which	which	PRON
fueconorg-8149	58	115	the	the	DET
fueconorg-8149	58	116	new	new	ADJ
fueconorg-8149	58	117	regulations	regulation	NOUN
fueconorg-8149	58	118	of	of	ADP
fueconorg-8149	58	119	the	the	DET
fueconorg-8149	58	120	csrd	csrd	NOUN
fueconorg-8149	58	121	must	must	AUX
fueconorg-8149	58	122	be	be	AUX
fueconorg-8149	58	123	applied	apply	VERB
fueconorg-8149	58	124	by	by	ADP
fueconorg-8149	58	125	end	end	NOUN
fueconorg-8149	58	126	of	of	ADP
fueconorg-8149	58	127	october	october	PROPN
fueconorg-8149	58	128	2023	2023	NUM
fueconorg-8149	58	129	binding	bind	VERB
fueconorg-8149	58	130	adoption	adoption	NOUN
fueconorg-8149	58	131	of	of	ADP
fueconorg-8149	58	132	enhanced	enhanced	ADJ
fueconorg-8149	58	133	standards	standard	NOUN
fueconorg-8149	58	134	and	and	CCONJ
fueconorg-8149	58	135	sme	sme	NOUN
fueconorg-8149	58	136	standards	standard	NOUN
fueconorg-8149	58	137	through	through	ADP
fueconorg-8149	58	138	delegated	delegate	VERB
fueconorg-8149	58	139	acts	act	NOUN
fueconorg-8149	58	140	january	january	PROPN
fueconorg-8149	58	141	1	1	NUM
fueconorg-8149	58	142	,	,	PUNCT
fueconorg-8149	58	143	2024	2024	NUM
fueconorg-8149	58	144	onwards	onwards	ADP
fueconorg-8149	58	145	publication	publication	NOUN
fueconorg-8149	58	146	of	of	ADP
fueconorg-8149	58	147	the	the	DET
fueconorg-8149	58	148	first	first	ADJ
fueconorg-8149	58	149	management	management	NOUN
fueconorg-8149	58	150	reports	report	NOUN
fueconorg-8149	58	151	prepared	prepare	VERB
fueconorg-8149	58	152	in	in	ADP
fueconorg-8149	58	153	accordance	accordance	NOUN
fueconorg-8149	58	154	with	with	ADP
fueconorg-8149	58	155	the	the	DET
fueconorg-8149	58	156	new	new	ADJ
fueconorg-8149	58	157	regulations	regulation	NOUN
fueconorg-8149	58	158	of	of	ADP
fueconorg-8149	58	159	the	the	DET
fueconorg-8149	58	160	csrd	csrd	NOUN
fueconorg-8149	58	161	moving	move	VERB
fueconorg-8149	58	162	from	from	ADP
fueconorg-8149	58	163	non	non	ADJ
fueconorg-8149	58	164	-	-	ADJ
fueconorg-8149	58	165	financial	financial	ADJ
fueconorg-8149	58	166	to	to	ADP
fueconorg-8149	58	167	sustainability	sustainability	NOUN
fueconorg-8149	58	168	reporting	reporting	NOUN
fueconorg-8149	58	169	...	...	PUNCT
fueconorg-8149	58	170	373	373	NUM
fueconorg-8149	58	171	2.2	2.2	NUM
fueconorg-8149	58	172	.	.	PUNCT
fueconorg-8149	59	1	scope	scope	NOUN
fueconorg-8149	59	2	of	of	ADP
fueconorg-8149	59	3	application	application	NOUN
fueconorg-8149	59	4	one	one	NUM
fueconorg-8149	59	5	of	of	ADP
fueconorg-8149	59	6	the	the	DET
fueconorg-8149	59	7	most	most	ADV
fueconorg-8149	59	8	drastic	drastic	ADJ
fueconorg-8149	59	9	changes	change	NOUN
fueconorg-8149	59	10	proposed	propose	VERB
fueconorg-8149	59	11	by	by	ADP
fueconorg-8149	59	12	the	the	DET
fueconorg-8149	59	13	csrd	csrd	NOUN
fueconorg-8149	59	14	refers	refer	VERB
fueconorg-8149	59	15	to	to	ADP
fueconorg-8149	59	16	the	the	DET
fueconorg-8149	59	17	scope	scope	NOUN
fueconorg-8149	59	18	of	of	ADP
fueconorg-8149	59	19	companies	company	NOUN
fueconorg-8149	59	20	that	that	PRON
fueconorg-8149	59	21	fall	fall	VERB
fueconorg-8149	59	22	under	under	ADP
fueconorg-8149	59	23	the	the	DET
fueconorg-8149	59	24	reporting	reporting	NOUN
fueconorg-8149	59	25	regime	regime	NOUN
fueconorg-8149	59	26	.	.	PUNCT
fueconorg-8149	60	1	whilst	whilst	SCONJ
fueconorg-8149	60	2	the	the	DET
fueconorg-8149	60	3	nfrd	nfrd	NOUN
fueconorg-8149	60	4	contains	contain	VERB
fueconorg-8149	60	5	three	three	NUM
fueconorg-8149	60	6	criteria	criterion	NOUN
fueconorg-8149	60	7	that	that	PRON
fueconorg-8149	60	8	have	have	VERB
fueconorg-8149	60	9	to	to	PART
fueconorg-8149	60	10	be	be	AUX
fueconorg-8149	60	11	met	meet	VERB
fueconorg-8149	60	12	cumulatively	cumulatively	ADV
fueconorg-8149	60	13	(	(	PUNCT
fueconorg-8149	60	14	“	"	PUNCT
fueconorg-8149	60	15	[	[	X
fueconorg-8149	60	16	i	i	X
fueconorg-8149	60	17	]	]	X
fueconorg-8149	60	18	large	large	ADJ
fueconorg-8149	60	19	undertakings	undertaking	NOUN
fueconorg-8149	60	20	[	[	X
fueconorg-8149	60	21	ii	ii	X
fueconorg-8149	60	22	]	]	X
fueconorg-8149	60	23	which	which	PRON
fueconorg-8149	60	24	are	be	AUX
fueconorg-8149	60	25	public	public	ADJ
fueconorg-8149	60	26	-	-	PUNCT
fueconorg-8149	60	27	interest	interest	NOUN
fueconorg-8149	60	28	entities	entity	NOUN
fueconorg-8149	60	29	[	[	X
fueconorg-8149	60	30	iii	iii	X
fueconorg-8149	60	31	]	]	X
fueconorg-8149	60	32	exceeding	exceed	VERB
fueconorg-8149	60	33	on	on	ADP
fueconorg-8149	60	34	their	their	PRON
fueconorg-8149	60	35	balance	balance	NOUN
fueconorg-8149	60	36	sheet	sheet	NOUN
fueconorg-8149	60	37	dates	date	VERB
fueconorg-8149	60	38	the	the	DET
fueconorg-8149	60	39	criterion	criterion	NOUN
fueconorg-8149	60	40	of	of	ADP
fueconorg-8149	60	41	the	the	DET
fueconorg-8149	60	42	average	average	ADJ
fueconorg-8149	60	43	number	number	NOUN
fueconorg-8149	60	44	of	of	ADP
fueconorg-8149	60	45	500	500	NUM
fueconorg-8149	60	46	employees	employee	NOUN
fueconorg-8149	60	47	during	during	ADP
fueconorg-8149	60	48	the	the	DET
fueconorg-8149	60	49	financial	financial	ADJ
fueconorg-8149	60	50	year	year	NOUN
fueconorg-8149	60	51	“	"	PUNCT
fueconorg-8149	60	52	)	)	PUNCT
fueconorg-8149	60	53	,	,	PUNCT
fueconorg-8149	60	54	the	the	DET
fueconorg-8149	60	55	csrd	csrd	NOUN
fueconorg-8149	60	56	extends	extend	VERB
fueconorg-8149	60	57	the	the	DET
fueconorg-8149	60	58	scope	scope	NOUN
fueconorg-8149	60	59	considerably	considerably	ADV
fueconorg-8149	60	60	.	.	PUNCT
fueconorg-8149	61	1	based	base	VERB
fueconorg-8149	61	2	on	on	ADP
fueconorg-8149	61	3	the	the	DET
fueconorg-8149	61	4	proposals	proposal	NOUN
fueconorg-8149	61	5	,	,	PUNCT
fueconorg-8149	61	6	the	the	DET
fueconorg-8149	61	7	following	follow	VERB
fueconorg-8149	61	8	types	type	NOUN
fueconorg-8149	61	9	of	of	ADP
fueconorg-8149	61	10	european	european	ADJ
fueconorg-8149	61	11	companies	company	NOUN
fueconorg-8149	61	12	will	will	AUX
fueconorg-8149	61	13	have	have	VERB
fueconorg-8149	61	14	to	to	PART
fueconorg-8149	61	15	draw	draw	VERB
fueconorg-8149	61	16	up	up	ADP
fueconorg-8149	61	17	sustainability	sustainability	NOUN
fueconorg-8149	61	18	reports	report	NOUN
fueconorg-8149	61	19	:	:	PUNCT
fueconorg-8149	61	20	(	(	PUNCT
fueconorg-8149	61	21	i	i	NOUN
fueconorg-8149	61	22	)	)	PUNCT
fueconorg-8149	61	23	all	all	DET
fueconorg-8149	61	24	companies	company	NOUN
fueconorg-8149	61	25	that	that	PRON
fueconorg-8149	61	26	are	be	AUX
fueconorg-8149	61	27	publicly	publicly	ADV
fueconorg-8149	61	28	traded	trade	VERB
fueconorg-8149	61	29	and	and	CCONJ
fueconorg-8149	61	30	operate	operate	VERB
fueconorg-8149	61	31	under	under	ADP
fueconorg-8149	61	32	the	the	DET
fueconorg-8149	61	33	legal	legal	ADJ
fueconorg-8149	61	34	form	form	NOUN
fueconorg-8149	61	35	of	of	ADP
fueconorg-8149	61	36	a	a	DET
fueconorg-8149	61	37	limited	limited	ADJ
fueconorg-8149	61	38	liability	liability	NOUN
fueconorg-8149	61	39	company	company	NOUN
fueconorg-8149	61	40	.	.	PUNCT
fueconorg-8149	62	1	only	only	ADV
fueconorg-8149	62	2	micro	micro	ADJ
fueconorg-8149	62	3	-	-	ADJ
fueconorg-8149	62	4	sized	sized	ADJ
fueconorg-8149	62	5	entities	entity	NOUN
fueconorg-8149	62	6	are	be	AUX
fueconorg-8149	62	7	exempted	exempt	VERB
fueconorg-8149	62	8	.	.	PUNCT
fueconorg-8149	63	1	for	for	ADP
fueconorg-8149	63	2	small	small	ADJ
fueconorg-8149	63	3	and	and	CCONJ
fueconorg-8149	63	4	medium	medium	ADJ
fueconorg-8149	63	5	-	-	PUNCT
fueconorg-8149	63	6	sized	sized	ADJ
fueconorg-8149	63	7	entities	entity	NOUN
fueconorg-8149	63	8	,	,	PUNCT
fueconorg-8149	63	9	additional	additional	ADJ
fueconorg-8149	63	10	time	time	NOUN
fueconorg-8149	63	11	is	be	AUX
fueconorg-8149	63	12	granted	grant	VERB
fueconorg-8149	63	13	for	for	ADP
fueconorg-8149	63	14	their	their	PRON
fueconorg-8149	63	15	preparations	preparation	NOUN
fueconorg-8149	63	16	(	(	PUNCT
fueconorg-8149	63	17	as	as	SCONJ
fueconorg-8149	63	18	the	the	DET
fueconorg-8149	63	19	proposed	propose	VERB
fueconorg-8149	63	20	reporting	reporting	NOUN
fueconorg-8149	63	21	require	require	VERB
fueconorg-8149	63	22	the	the	DET
fueconorg-8149	63	23	preparation	preparation	NOUN
fueconorg-8149	63	24	of	of	ADP
fueconorg-8149	63	25	the	the	DET
fueconorg-8149	63	26	first	first	ADJ
fueconorg-8149	63	27	reports	report	NOUN
fueconorg-8149	63	28	from	from	ADP
fueconorg-8149	63	29	january	january	PROPN
fueconorg-8149	63	30	1	1	NUM
fueconorg-8149	63	31	,	,	PUNCT
fueconorg-8149	63	32	2026	2026	NUM
fueconorg-8149	63	33	,	,	PUNCT
fueconorg-8149	63	34	onwards	onwards	ADV
fueconorg-8149	63	35	)	)	PUNCT
fueconorg-8149	63	36	.	.	PUNCT
fueconorg-8149	64	1	(	(	PUNCT
fueconorg-8149	64	2	ii	ii	X
fueconorg-8149	64	3	)	)	PUNCT
fueconorg-8149	64	4	all	all	DET
fueconorg-8149	64	5	large	large	ADJ
fueconorg-8149	64	6	companies	company	NOUN
fueconorg-8149	64	7	operating	operate	VERB
fueconorg-8149	64	8	under	under	ADP
fueconorg-8149	64	9	the	the	DET
fueconorg-8149	64	10	legal	legal	ADJ
fueconorg-8149	64	11	form	form	NOUN
fueconorg-8149	64	12	of	of	ADP
fueconorg-8149	64	13	a	a	DET
fueconorg-8149	64	14	limited	limited	ADJ
fueconorg-8149	64	15	liability	liability	NOUN
fueconorg-8149	64	16	company	company	NOUN
fueconorg-8149	64	17	,	,	PUNCT
fueconorg-8149	64	18	even	even	ADV
fueconorg-8149	64	19	if	if	SCONJ
fueconorg-8149	64	20	they	they	PRON
fueconorg-8149	64	21	are	be	AUX
fueconorg-8149	64	22	not	not	PART
fueconorg-8149	64	23	publicly	publicly	ADV
fueconorg-8149	64	24	traded	trade	VERB
fueconorg-8149	64	25	.	.	PUNCT
fueconorg-8149	65	1	(	(	PUNCT
fueconorg-8149	65	2	iii	iii	X
fueconorg-8149	65	3	)	)	PUNCT
fueconorg-8149	65	4	all	all	DET
fueconorg-8149	65	5	large	large	ADJ
fueconorg-8149	65	6	insurance	insurance	NOUN
fueconorg-8149	65	7	companies	company	NOUN
fueconorg-8149	65	8	and	and	CCONJ
fueconorg-8149	65	9	banks	bank	NOUN
fueconorg-8149	65	10	,	,	PUNCT
fueconorg-8149	65	11	irrespective	irrespective	ADV
fueconorg-8149	65	12	of	of	ADP
fueconorg-8149	65	13	the	the	DET
fueconorg-8149	65	14	legal	legal	ADJ
fueconorg-8149	65	15	form	form	NOUN
fueconorg-8149	65	16	they	they	PRON
fueconorg-8149	65	17	employ	employ	VERB
fueconorg-8149	65	18	(	(	PUNCT
fueconorg-8149	65	19	e.	e.	PROPN
fueconorg-8149	65	20	g.	g.	PROPN
fueconorg-8149	65	21	cooperatives	cooperative	NOUN
fueconorg-8149	65	22	)	)	PUNCT
fueconorg-8149	65	23	.	.	PUNCT
fueconorg-8149	66	1	for	for	ADP
fueconorg-8149	66	2	consolidated	consolidated	ADJ
fueconorg-8149	66	3	sustainability	sustainability	NOUN
fueconorg-8149	66	4	reporting	reporting	NOUN
fueconorg-8149	66	5	,	,	PUNCT
fueconorg-8149	66	6	all	all	DET
fueconorg-8149	66	7	parents	parent	NOUN
fueconorg-8149	66	8	of	of	ADP
fueconorg-8149	66	9	large	large	ADJ
fueconorg-8149	66	10	groups	group	NOUN
fueconorg-8149	66	11	fall	fall	VERB
fueconorg-8149	66	12	under	under	ADP
fueconorg-8149	66	13	the	the	DET
fueconorg-8149	66	14	scope	scope	NOUN
fueconorg-8149	66	15	of	of	ADP
fueconorg-8149	66	16	the	the	DET
fueconorg-8149	66	17	csrd	csrd	NOUN
fueconorg-8149	66	18	.	.	PUNCT
fueconorg-8149	67	1	therefore	therefore	ADV
fueconorg-8149	67	2	,	,	PUNCT
fueconorg-8149	67	3	in	in	ADP
fueconorg-8149	67	4	contrast	contrast	NOUN
fueconorg-8149	67	5	to	to	ADP
fueconorg-8149	67	6	the	the	DET
fueconorg-8149	67	7	nfrd	nfrd	NOUN
fueconorg-8149	67	8	,	,	PUNCT
fueconorg-8149	67	9	the	the	DET
fueconorg-8149	67	10	existence	existence	NOUN
fueconorg-8149	67	11	of	of	ADP
fueconorg-8149	67	12	an	an	DET
fueconorg-8149	67	13	obligation	obligation	NOUN
fueconorg-8149	67	14	to	to	PART
fueconorg-8149	67	15	draw	draw	VERB
fueconorg-8149	67	16	up	up	ADP
fueconorg-8149	67	17	consolidated	consolidated	ADJ
fueconorg-8149	67	18	financial	financial	ADJ
fueconorg-8149	67	19	reports	report	NOUN
fueconorg-8149	67	20	is	be	AUX
fueconorg-8149	67	21	irrelevant	irrelevant	ADJ
fueconorg-8149	67	22	(	(	PUNCT
fueconorg-8149	67	23	e.	e.	PROPN
fueconorg-8149	67	24	g.	g.	PROPN
fueconorg-8149	67	25	for	for	ADP
fueconorg-8149	67	26	reasons	reason	NOUN
fueconorg-8149	67	27	of	of	ADP
fueconorg-8149	67	28	applicable	applicable	ADJ
fueconorg-8149	67	29	exemptions	exemption	NOUN
fueconorg-8149	67	30	)	)	PUNCT
fueconorg-8149	67	31	.	.	PUNCT
fueconorg-8149	68	1	for	for	ADP
fueconorg-8149	68	2	the	the	DET
fueconorg-8149	68	3	first	first	ADJ
fueconorg-8149	68	4	time	time	NOUN
fueconorg-8149	68	5	,	,	PUNCT
fueconorg-8149	68	6	also	also	ADV
fueconorg-8149	68	7	third	third	ADJ
fueconorg-8149	68	8	-	-	PUNCT
fueconorg-8149	68	9	country	country	NOUN
fueconorg-8149	68	10	issuers	issuer	NOUN
fueconorg-8149	68	11	within	within	ADP
fueconorg-8149	68	12	the	the	DET
fueconorg-8149	68	13	eu	eu	PROPN
fueconorg-8149	68	14	must	must	AUX
fueconorg-8149	68	15	prepare	prepare	VERB
fueconorg-8149	68	16	sustainability	sustainability	NOUN
fueconorg-8149	68	17	reports	report	NOUN
fueconorg-8149	68	18	based	base	VERB
fueconorg-8149	68	19	on	on	ADP
fueconorg-8149	68	20	european	european	ADJ
fueconorg-8149	68	21	law	law	NOUN
fueconorg-8149	68	22	.	.	PUNCT
fueconorg-8149	69	1	this	this	PRON
fueconorg-8149	69	2	aims	aim	VERB
fueconorg-8149	69	3	at	at	ADP
fueconorg-8149	69	4	establishing	establish	VERB
fueconorg-8149	69	5	a	a	DET
fueconorg-8149	69	6	“	"	PUNCT
fueconorg-8149	69	7	level	level	NOUN
fueconorg-8149	69	8	play	play	NOUN
fueconorg-8149	69	9	field	field	NOUN
fueconorg-8149	69	10	”	"	PUNCT
fueconorg-8149	69	11	for	for	ADP
fueconorg-8149	69	12	european	european	ADJ
fueconorg-8149	69	13	companies	company	NOUN
fueconorg-8149	69	14	(	(	PUNCT
fueconorg-8149	69	15	european	european	PROPN
fueconorg-8149	69	16	commission	commission	PROPN
fueconorg-8149	69	17	,	,	PUNCT
fueconorg-8149	69	18	2021b	2021b	NUM
fueconorg-8149	69	19	,	,	PUNCT
fueconorg-8149	69	20	p.	p.	NOUN
fueconorg-8149	69	21	11	11	NUM
fueconorg-8149	69	22	)	)	PUNCT
fueconorg-8149	69	23	.	.	PUNCT
fueconorg-8149	70	1	the	the	DET
fueconorg-8149	70	2	requirements	requirement	NOUN
fueconorg-8149	70	3	of	of	ADP
fueconorg-8149	70	4	the	the	DET
fueconorg-8149	70	5	transparency	transparency	NOUN
fueconorg-8149	70	6	directive	directive	NOUN
fueconorg-8149	70	7	(	(	PUNCT
fueconorg-8149	70	8	2006/43	2006/43	NUM
fueconorg-8149	70	9	/	/	SYM
fueconorg-8149	70	10	ec	ec	PROPN
fueconorg-8149	70	11	)	)	PUNCT
fueconorg-8149	70	12	are	be	AUX
fueconorg-8149	70	13	amended	amend	VERB
fueconorg-8149	70	14	accordingly	accordingly	ADV
fueconorg-8149	70	15	by	by	ADP
fueconorg-8149	70	16	the	the	DET
fueconorg-8149	70	17	csrd	csrd	NOUN
fueconorg-8149	70	18	–	–	PUNCT
fueconorg-8149	70	19	whilst	whilst	SCONJ
fueconorg-8149	70	20	the	the	DET
fueconorg-8149	70	21	exemptions	exemption	NOUN
fueconorg-8149	70	22	stated	state	VERB
fueconorg-8149	70	23	in	in	ADP
fueconorg-8149	70	24	article	article	NOUN
fueconorg-8149	70	25	8	8	NUM
fueconorg-8149	70	26	of	of	ADP
fueconorg-8149	70	27	this	this	DET
fueconorg-8149	70	28	directive	directive	NOUN
fueconorg-8149	70	29	also	also	ADV
fueconorg-8149	70	30	remain	remain	VERB
fueconorg-8149	70	31	unchanged	unchanged	ADJ
fueconorg-8149	70	32	.	.	PUNCT
fueconorg-8149	71	1	as	as	SCONJ
fueconorg-8149	71	2	it	it	PRON
fueconorg-8149	71	3	is	be	AUX
fueconorg-8149	71	4	currently	currently	ADV
fueconorg-8149	71	5	the	the	DET
fueconorg-8149	71	6	case	case	NOUN
fueconorg-8149	71	7	under	under	ADP
fueconorg-8149	71	8	the	the	DET
fueconorg-8149	71	9	nfrd	nfrd	NOUN
fueconorg-8149	71	10	,	,	PUNCT
fueconorg-8149	71	11	subsidiaries	subsidiary	NOUN
fueconorg-8149	71	12	are	be	AUX
fueconorg-8149	71	13	exempted	exempt	VERB
fueconorg-8149	71	14	from	from	ADP
fueconorg-8149	71	15	their	their	PRON
fueconorg-8149	71	16	obligation	obligation	NOUN
fueconorg-8149	71	17	to	to	PART
fueconorg-8149	71	18	publish	publish	VERB
fueconorg-8149	71	19	sustainability	sustainability	NOUN
fueconorg-8149	71	20	reports	report	NOUN
fueconorg-8149	71	21	if	if	SCONJ
fueconorg-8149	71	22	they	they	PRON
fueconorg-8149	71	23	are	be	AUX
fueconorg-8149	71	24	included	include	VERB
fueconorg-8149	71	25	in	in	ADP
fueconorg-8149	71	26	consolidated	consolidated	ADJ
fueconorg-8149	71	27	reports	report	NOUN
fueconorg-8149	71	28	of	of	ADP
fueconorg-8149	71	29	their	their	PRON
fueconorg-8149	71	30	parents	parent	NOUN
fueconorg-8149	71	31	.	.	PUNCT
fueconorg-8149	72	1	in	in	ADP
fueconorg-8149	72	2	case	case	NOUN
fueconorg-8149	72	3	the	the	DET
fueconorg-8149	72	4	parent	parent	NOUN
fueconorg-8149	72	5	is	be	AUX
fueconorg-8149	72	6	located	locate	VERB
fueconorg-8149	72	7	in	in	ADP
fueconorg-8149	72	8	a	a	DET
fueconorg-8149	72	9	third	third	ADJ
fueconorg-8149	72	10	country	country	NOUN
fueconorg-8149	72	11	,	,	PUNCT
fueconorg-8149	72	12	however	however	ADV
fueconorg-8149	72	13	,	,	PUNCT
fueconorg-8149	72	14	the	the	DET
fueconorg-8149	72	15	parent	parent	NOUN
fueconorg-8149	72	16	’s	’s	PART
fueconorg-8149	72	17	sustainability	sustainability	NOUN
fueconorg-8149	72	18	report	report	NOUN
fueconorg-8149	72	19	must	must	AUX
fueconorg-8149	72	20	meet	meet	VERB
fueconorg-8149	72	21	the	the	DET
fueconorg-8149	72	22	requirements	requirement	NOUN
fueconorg-8149	72	23	of	of	ADP
fueconorg-8149	72	24	the	the	DET
fueconorg-8149	72	25	sustainability	sustainability	NOUN
fueconorg-8149	72	26	reports	report	NOUN
fueconorg-8149	72	27	published	publish	VERB
fueconorg-8149	72	28	by	by	ADP
fueconorg-8149	72	29	european	european	ADJ
fueconorg-8149	72	30	companies	company	NOUN
fueconorg-8149	72	31	.	.	PUNCT
fueconorg-8149	73	1	based	base	VERB
fueconorg-8149	73	2	on	on	ADP
fueconorg-8149	73	3	the	the	DET
fueconorg-8149	73	4	first	first	ADJ
fueconorg-8149	73	5	assessments	assessment	NOUN
fueconorg-8149	73	6	of	of	ADP
fueconorg-8149	73	7	the	the	DET
fueconorg-8149	73	8	eu	eu	PROPN
fueconorg-8149	73	9	commission	commission	PROPN
fueconorg-8149	73	10	,	,	PUNCT
fueconorg-8149	73	11	the	the	DET
fueconorg-8149	73	12	increased	increase	VERB
fueconorg-8149	73	13	scope	scope	NOUN
fueconorg-8149	73	14	put	put	VERB
fueconorg-8149	73	15	forward	forward	ADV
fueconorg-8149	73	16	should	should	AUX
fueconorg-8149	73	17	increase	increase	VERB
fueconorg-8149	73	18	the	the	DET
fueconorg-8149	73	19	number	number	NOUN
fueconorg-8149	73	20	of	of	ADP
fueconorg-8149	73	21	companies	company	NOUN
fueconorg-8149	73	22	that	that	PRON
fueconorg-8149	73	23	have	have	VERB
fueconorg-8149	73	24	to	to	PART
fueconorg-8149	73	25	publish	publish	VERB
fueconorg-8149	73	26	sustainability	sustainability	NOUN
fueconorg-8149	73	27	reports	report	NOUN
fueconorg-8149	73	28	from	from	ADP
fueconorg-8149	73	29	approx	approx	PROPN
fueconorg-8149	73	30	.	.	PUNCT
fueconorg-8149	74	1	11,600	11,600	NUM
fueconorg-8149	74	2	to	to	PART
fueconorg-8149	74	3	49,000	49,000	NUM
fueconorg-8149	74	4	(	(	PUNCT
fueconorg-8149	74	5	european	european	PROPN
fueconorg-8149	74	6	commission	commission	PROPN
fueconorg-8149	74	7	,	,	PUNCT
fueconorg-8149	74	8	2021b	2021b	NUM
fueconorg-8149	74	9	,	,	PUNCT
fueconorg-8149	74	10	p.	p.	NOUN
fueconorg-8149	74	11	10	10	NUM
fueconorg-8149	74	12	)	)	PUNCT
fueconorg-8149	74	13	.	.	PUNCT
fueconorg-8149	75	1	for	for	ADP
fueconorg-8149	75	2	some	some	DET
fueconorg-8149	75	3	member	member	NOUN
fueconorg-8149	75	4	states	state	NOUN
fueconorg-8149	75	5	like	like	ADP
fueconorg-8149	75	6	germany	germany	PROPN
fueconorg-8149	75	7	,	,	PUNCT
fueconorg-8149	75	8	however	however	ADV
fueconorg-8149	75	9	,	,	PUNCT
fueconorg-8149	75	10	the	the	DET
fueconorg-8149	75	11	actual	actual	ADJ
fueconorg-8149	75	12	effect	effect	NOUN
fueconorg-8149	75	13	is	be	AUX
fueconorg-8149	75	14	expected	expect	VERB
fueconorg-8149	75	15	to	to	PART
fueconorg-8149	75	16	be	be	AUX
fueconorg-8149	75	17	much	much	ADV
fueconorg-8149	75	18	bigger	big	ADJ
fueconorg-8149	75	19	(	(	PUNCT
fueconorg-8149	75	20	drsc	drsc	PROPN
fueconorg-8149	75	21	,	,	PUNCT
fueconorg-8149	75	22	2021a	2021a	NUM
fueconorg-8149	75	23	)	)	PUNCT
fueconorg-8149	75	24	.	.	PUNCT
fueconorg-8149	76	1	this	this	DET
fueconorg-8149	76	2	increase	increase	NOUN
fueconorg-8149	76	3	is	be	AUX
fueconorg-8149	76	4	mainly	mainly	ADV
fueconorg-8149	76	5	driven	drive	VERB
fueconorg-8149	76	6	by	by	ADP
fueconorg-8149	76	7	the	the	DET
fueconorg-8149	76	8	regulations	regulation	NOUN
fueconorg-8149	76	9	of	of	ADP
fueconorg-8149	76	10	the	the	DET
fueconorg-8149	76	11	sfdr	sfdr	NOUN
fueconorg-8149	76	12	and	and	CCONJ
fueconorg-8149	76	13	the	the	DET
fueconorg-8149	76	14	taxonomy	taxonomy	NOUN
fueconorg-8149	76	15	regulation	regulation	NOUN
fueconorg-8149	76	16	which	which	PRON
fueconorg-8149	76	17	require	require	VERB
fueconorg-8149	76	18	a	a	DET
fueconorg-8149	76	19	higher	high	ADJ
fueconorg-8149	76	20	degree	degree	NOUN
fueconorg-8149	76	21	of	of	ADP
fueconorg-8149	76	22	data	datum	NOUN
fueconorg-8149	76	23	availability	availability	NOUN
fueconorg-8149	76	24	for	for	ADP
fueconorg-8149	76	25	the	the	DET
fueconorg-8149	76	26	financial	financial	ADJ
fueconorg-8149	76	27	sector	sector	NOUN
fueconorg-8149	76	28	(	(	PUNCT
fueconorg-8149	76	29	e.	e.	PROPN
fueconorg-8149	76	30	g.	g.	PROPN
fueconorg-8149	76	31	european	european	PROPN
fueconorg-8149	76	32	commission	commission	PROPN
fueconorg-8149	76	33	,	,	PUNCT
fueconorg-8149	76	34	2010	2010	NUM
fueconorg-8149	76	35	)	)	PUNCT
fueconorg-8149	76	36	.	.	PUNCT
fueconorg-8149	77	1	2.3	2.3	NUM
fueconorg-8149	77	2	.	.	PUNCT
fueconorg-8149	77	3	reporting	report	VERB
fueconorg-8149	77	4	contents	content	NOUN
fueconorg-8149	77	5	the	the	DET
fueconorg-8149	77	6	concept	concept	NOUN
fueconorg-8149	77	7	of	of	ADP
fueconorg-8149	77	8	materiality	materiality	NOUN
fueconorg-8149	77	9	is	be	AUX
fueconorg-8149	77	10	the	the	DET
fueconorg-8149	77	11	cornerstone	cornerstone	NOUN
fueconorg-8149	77	12	of	of	ADP
fueconorg-8149	77	13	the	the	DET
fueconorg-8149	77	14	current	current	ADJ
fueconorg-8149	77	15	non	non	ADJ
fueconorg-8149	77	16	-	-	ADJ
fueconorg-8149	77	17	financial	financial	ADJ
fueconorg-8149	77	18	reporting	reporting	NOUN
fueconorg-8149	77	19	requirements	requirement	NOUN
fueconorg-8149	77	20	set	set	VERB
fueconorg-8149	77	21	forth	forth	ADP
fueconorg-8149	77	22	by	by	ADP
fueconorg-8149	77	23	the	the	DET
fueconorg-8149	77	24	nfrd	nfrd	NOUN
fueconorg-8149	77	25	–	–	PUNCT
fueconorg-8149	77	26	as	as	ADV
fueconorg-8149	77	27	well	well	ADV
fueconorg-8149	77	28	as	as	ADP
fueconorg-8149	77	29	for	for	ADP
fueconorg-8149	77	30	most	most	ADJ
fueconorg-8149	77	31	other	other	ADJ
fueconorg-8149	77	32	frameworks	framework	NOUN
fueconorg-8149	77	33	and	and	CCONJ
fueconorg-8149	77	34	standards	standard	NOUN
fueconorg-8149	77	35	addressing	address	VERB
fueconorg-8149	77	36	sustainability	sustainability	NOUN
fueconorg-8149	77	37	-	-	PUNCT
fueconorg-8149	77	38	related	relate	VERB
fueconorg-8149	77	39	information	information	NOUN
fueconorg-8149	77	40	.	.	PUNCT
fueconorg-8149	78	1	one	one	NUM
fueconorg-8149	78	2	of	of	ADP
fueconorg-8149	78	3	the	the	DET
fueconorg-8149	78	4	most	most	ADV
fueconorg-8149	78	5	notable	notable	ADJ
fueconorg-8149	78	6	changes	change	NOUN
fueconorg-8149	78	7	made	make	VERB
fueconorg-8149	78	8	to	to	ADP
fueconorg-8149	78	9	the	the	DET
fueconorg-8149	78	10	european	european	ADJ
fueconorg-8149	78	11	sustainability	sustainability	NOUN
fueconorg-8149	78	12	reporting	reporting	NOUN
fueconorg-8149	78	13	regime	regime	NOUN
fueconorg-8149	78	14	is	be	AUX
fueconorg-8149	78	15	the	the	DET
fueconorg-8149	78	16	–	–	PUNCT
fueconorg-8149	78	17	explicit	explicit	ADJ
fueconorg-8149	78	18	–	–	PUNCT
fueconorg-8149	78	19	introduction	introduction	NOUN
fueconorg-8149	78	20	of	of	ADP
fueconorg-8149	78	21	the	the	DET
fueconorg-8149	78	22	principle	principle	NOUN
fueconorg-8149	78	23	of	of	ADP
fueconorg-8149	78	24	“	"	PUNCT
fueconorg-8149	78	25	double	double	ADJ
fueconorg-8149	78	26	materiality	materiality	NOUN
fueconorg-8149	78	27	”	"	PUNCT
fueconorg-8149	78	28	(	(	PUNCT
fueconorg-8149	78	29	baumüller	baumüller	NOUN
fueconorg-8149	78	30	&	&	CCONJ
fueconorg-8149	78	31	sopp	sopp	PROPN
fueconorg-8149	78	32	,	,	PUNCT
fueconorg-8149	78	33	2021	2021	NUM
fueconorg-8149	78	34	)	)	PUNCT
fueconorg-8149	78	35	.	.	PUNCT
fueconorg-8149	79	1	in	in	ADP
fueconorg-8149	79	2	order	order	NOUN
fueconorg-8149	79	3	to	to	PART
fueconorg-8149	79	4	assess	assess	VERB
fueconorg-8149	79	5	which	which	PRON
fueconorg-8149	79	6	sustainability	sustainability	NOUN
fueconorg-8149	79	7	matters	matter	NOUN
fueconorg-8149	79	8	have	have	VERB
fueconorg-8149	79	9	to	to	PART
fueconorg-8149	79	10	be	be	AUX
fueconorg-8149	79	11	reported	report	VERB
fueconorg-8149	79	12	on	on	ADP
fueconorg-8149	79	13	,	,	PUNCT
fueconorg-8149	79	14	companies	company	NOUN
fueconorg-8149	79	15	have	have	VERB
fueconorg-8149	79	16	to	to	PART
fueconorg-8149	79	17	consider	consider	VERB
fueconorg-8149	79	18	both	both	DET
fueconorg-8149	79	19	matters	matter	NOUN
fueconorg-8149	79	20	that	that	PRON
fueconorg-8149	79	21	impact	impact	VERB
fueconorg-8149	79	22	their	their	PRON
fueconorg-8149	79	23	financial	financial	ADJ
fueconorg-8149	79	24	performance	performance	NOUN
fueconorg-8149	79	25	and	and	CCONJ
fueconorg-8149	79	26	position	position	NOUN
fueconorg-8149	79	27	in	in	ADP
fueconorg-8149	79	28	the	the	DET
fueconorg-8149	79	29	short	short	ADJ
fueconorg-8149	79	30	,	,	PUNCT
fueconorg-8149	79	31	medium	medium	ADJ
fueconorg-8149	79	32	and	and	CCONJ
fueconorg-8149	79	33	long	long	ADJ
fueconorg-8149	79	34	term	term	NOUN
fueconorg-8149	79	35	–	–	PUNCT
fueconorg-8149	79	36	as	as	ADV
fueconorg-8149	79	37	well	well	ADV
fueconorg-8149	79	38	as	as	ADP
fueconorg-8149	79	39	the	the	DET
fueconorg-8149	79	40	impacts	impact	NOUN
fueconorg-8149	79	41	of	of	ADP
fueconorg-8149	79	42	their	their	PRON
fueconorg-8149	79	43	business	business	NOUN
fueconorg-8149	79	44	activities	activity	NOUN
fueconorg-8149	79	45	on	on	ADP
fueconorg-8149	79	46	these	these	DET
fueconorg-8149	79	47	matters	matter	NOUN
fueconorg-8149	79	48	.	.	PUNCT
fueconorg-8149	80	1	i.e.	i.e.	X
fueconorg-8149	80	2	,	,	PUNCT
fueconorg-8149	80	3	for	for	ADP
fueconorg-8149	80	4	the	the	DET
fueconorg-8149	80	5	first	first	ADJ
fueconorg-8149	80	6	time	time	NOUN
fueconorg-8149	80	7	it	it	PRON
fueconorg-8149	80	8	is	be	AUX
fueconorg-8149	80	9	clearly	clearly	ADV
fueconorg-8149	80	10	stated	state	VERB
fueconorg-8149	80	11	that	that	SCONJ
fueconorg-8149	80	12	a	a	DET
fueconorg-8149	80	13	reporting	reporting	NOUN
fueconorg-8149	80	14	obligation	obligation	NOUN
fueconorg-8149	80	15	also	also	ADV
fueconorg-8149	80	16	exists	exist	VERB
fueconorg-8149	80	17	for	for	ADP
fueconorg-8149	80	18	sustainability	sustainability	NOUN
fueconorg-8149	80	19	matters	matter	NOUN
fueconorg-8149	80	20	that	that	PRON
fueconorg-8149	80	21	are	be	AUX
fueconorg-8149	80	22	only	only	ADV
fueconorg-8149	80	23	material	material	NOUN
fueconorg-8149	80	24	from	from	ADP
fueconorg-8149	80	25	one	one	NUM
fueconorg-8149	80	26	of	of	ADP
fueconorg-8149	80	27	the	the	DET
fueconorg-8149	80	28	two	two	NUM
fueconorg-8149	80	29	stated	state	VERB
fueconorg-8149	80	30	perspectives	perspective	NOUN
fueconorg-8149	80	31	,	,	PUNCT
fueconorg-8149	80	32	e.	e.	PROPN
fueconorg-8149	80	33	g.	g.	PROPN
fueconorg-8149	80	34	associated	associate	VERB
fueconorg-8149	80	35	with	with	ADP
fueconorg-8149	80	36	relevant	relevant	ADJ
fueconorg-8149	80	37	impacts	impact	NOUN
fueconorg-8149	80	38	on	on	ADP
fueconorg-8149	80	39	the	the	DET
fueconorg-8149	80	40	environment	environment	NOUN
fueconorg-8149	80	41	but	but	CCONJ
fueconorg-8149	80	42	374	374	NUM
fueconorg-8149	80	43	j.	j.	NOUN
fueconorg-8149	80	44	baumüller	baumüller	PROPN
fueconorg-8149	80	45	,	,	PUNCT
fueconorg-8149	80	46	s.	s.	PROPN
fueconorg-8149	80	47	o.	o.	PROPN
fueconorg-8149	80	48	grbenic	grbenic	PROPN
fueconorg-8149	80	49	without	without	ADP
fueconorg-8149	80	50	financial	financial	ADJ
fueconorg-8149	80	51	relevance	relevance	NOUN
fueconorg-8149	80	52	to	to	ADP
fueconorg-8149	80	53	the	the	DET
fueconorg-8149	80	54	reporting	report	VERB
fueconorg-8149	80	55	company	company	NOUN
fueconorg-8149	80	56	(	(	PUNCT
fueconorg-8149	80	57	adams	adams	PROPN
fueconorg-8149	80	58	et	et	PROPN
fueconorg-8149	80	59	al	al	PROPN
fueconorg-8149	80	60	.	.	PROPN
fueconorg-8149	80	61	,	,	PUNCT
fueconorg-8149	80	62	2021	2021	NUM
fueconorg-8149	80	63	)	)	PUNCT
fueconorg-8149	80	64	.	.	PUNCT
fueconorg-8149	81	1	this	this	PRON
fueconorg-8149	81	2	is	be	AUX
fueconorg-8149	81	3	in	in	ADP
fueconorg-8149	81	4	line	line	NOUN
fueconorg-8149	81	5	with	with	ADP
fueconorg-8149	81	6	previous	previous	ADJ
fueconorg-8149	81	7	demands	demand	NOUN
fueconorg-8149	81	8	addressed	address	VERB
fueconorg-8149	81	9	to	to	ADP
fueconorg-8149	81	10	european	european	ADJ
fueconorg-8149	81	11	companies	company	NOUN
fueconorg-8149	81	12	by	by	ADP
fueconorg-8149	81	13	the	the	DET
fueconorg-8149	81	14	eu	eu	PROPN
fueconorg-8149	81	15	commission	commission	PROPN
fueconorg-8149	81	16	as	as	ADV
fueconorg-8149	81	17	well	well	ADV
fueconorg-8149	81	18	as	as	ADP
fueconorg-8149	81	19	other	other	ADJ
fueconorg-8149	81	20	stakeholders	stakeholder	NOUN
fueconorg-8149	81	21	(	(	PUNCT
fueconorg-8149	81	22	especially	especially	ADV
fueconorg-8149	81	23	ngos	ngo	NOUN
fueconorg-8149	81	24	)	)	PUNCT
fueconorg-8149	81	25	.	.	PUNCT
fueconorg-8149	82	1	additionally	additionally	ADV
fueconorg-8149	82	2	,	,	PUNCT
fueconorg-8149	82	3	it	it	PRON
fueconorg-8149	82	4	reflects	reflect	VERB
fueconorg-8149	82	5	the	the	DET
fueconorg-8149	82	6	essence	essence	NOUN
fueconorg-8149	82	7	of	of	ADP
fueconorg-8149	82	8	a	a	DET
fueconorg-8149	82	9	sustainability	sustainability	NOUN
fueconorg-8149	82	10	reporting	reporting	NOUN
fueconorg-8149	82	11	system	system	NOUN
fueconorg-8149	82	12	as	as	SCONJ
fueconorg-8149	82	13	compared	compare	VERB
fueconorg-8149	82	14	to	to	ADP
fueconorg-8149	82	15	the	the	DET
fueconorg-8149	82	16	previous	previous	ADJ
fueconorg-8149	82	17	requirements	requirement	NOUN
fueconorg-8149	82	18	for	for	ADP
fueconorg-8149	82	19	non	non	ADJ
fueconorg-8149	82	20	-	-	ADJ
fueconorg-8149	82	21	financial	financial	ADJ
fueconorg-8149	82	22	reporting	reporting	NOUN
fueconorg-8149	82	23	(	(	PUNCT
fueconorg-8149	82	24	baumüller	baumüller	NOUN
fueconorg-8149	82	25	&	&	CCONJ
fueconorg-8149	82	26	omazic	omazic	NOUN
fueconorg-8149	82	27	,	,	PUNCT
fueconorg-8149	82	28	2021	2021	NUM
fueconorg-8149	82	29	)	)	PUNCT
fueconorg-8149	82	30	.	.	PUNCT
fueconorg-8149	83	1	however	however	ADV
fueconorg-8149	83	2	,	,	PUNCT
fueconorg-8149	83	3	findings	finding	NOUN
fueconorg-8149	83	4	on	on	ADP
fueconorg-8149	83	5	the	the	DET
fueconorg-8149	83	6	application	application	NOUN
fueconorg-8149	83	7	of	of	ADP
fueconorg-8149	83	8	the	the	DET
fueconorg-8149	83	9	ambiguous	ambiguous	ADJ
fueconorg-8149	83	10	principle	principle	NOUN
fueconorg-8149	83	11	of	of	ADP
fueconorg-8149	83	12	materiality	materiality	NOUN
fueconorg-8149	83	13	as	as	SCONJ
fueconorg-8149	83	14	set	set	VERB
fueconorg-8149	83	15	forth	forth	ADP
fueconorg-8149	83	16	by	by	ADP
fueconorg-8149	83	17	the	the	DET
fueconorg-8149	83	18	nfrd	nfrd	NOUN
fueconorg-8149	83	19	shows	show	VERB
fueconorg-8149	83	20	that	that	SCONJ
fueconorg-8149	83	21	european	european	ADJ
fueconorg-8149	83	22	companies	company	NOUN
fueconorg-8149	83	23	obviously	obviously	ADV
fueconorg-8149	83	24	struggle	struggle	VERB
fueconorg-8149	83	25	to	to	PART
fueconorg-8149	83	26	understand	understand	VERB
fueconorg-8149	83	27	or	or	CCONJ
fueconorg-8149	83	28	translate	translate	VERB
fueconorg-8149	83	29	the	the	DET
fueconorg-8149	83	30	principle	principle	NOUN
fueconorg-8149	83	31	of	of	ADP
fueconorg-8149	83	32	double	double	ADJ
fueconorg-8149	83	33	materiality	materiality	NOUN
fueconorg-8149	83	34	into	into	ADP
fueconorg-8149	83	35	practice	practice	NOUN
fueconorg-8149	83	36	.	.	PUNCT
fueconorg-8149	84	1	in	in	ADP
fueconorg-8149	84	2	parts	part	NOUN
fueconorg-8149	84	3	,	,	PUNCT
fueconorg-8149	84	4	this	this	PRON
fueconorg-8149	84	5	might	might	AUX
fueconorg-8149	84	6	be	be	AUX
fueconorg-8149	84	7	attributable	attributable	ADJ
fueconorg-8149	84	8	to	to	ADP
fueconorg-8149	84	9	specific	specific	ADJ
fueconorg-8149	84	10	challenges	challenge	NOUN
fueconorg-8149	84	11	with	with	ADP
fueconorg-8149	84	12	regard	regard	NOUN
fueconorg-8149	84	13	to	to	ADP
fueconorg-8149	84	14	its	its	PRON
fueconorg-8149	84	15	operationalization	operationalization	NOUN
fueconorg-8149	84	16	(	(	PUNCT
fueconorg-8149	84	17	ceps	cep	NOUN
fueconorg-8149	84	18	,	,	PUNCT
fueconorg-8149	84	19	2020	2020	NUM
fueconorg-8149	84	20	)	)	PUNCT
fueconorg-8149	84	21	.	.	PUNCT
fueconorg-8149	85	1	in	in	ADP
fueconorg-8149	85	2	that	that	DET
fueconorg-8149	85	3	respect	respect	NOUN
fueconorg-8149	85	4	,	,	PUNCT
fueconorg-8149	85	5	also	also	ADV
fueconorg-8149	85	6	the	the	DET
fueconorg-8149	85	7	proposals	proposal	NOUN
fueconorg-8149	85	8	put	put	VERB
fueconorg-8149	85	9	forth	forth	ADP
fueconorg-8149	85	10	by	by	ADP
fueconorg-8149	85	11	the	the	DET
fueconorg-8149	85	12	csrd	csrd	NOUN
fueconorg-8149	85	13	do	do	AUX
fueconorg-8149	85	14	not	not	PART
fueconorg-8149	85	15	bring	bring	VERB
fueconorg-8149	85	16	clarity	clarity	NOUN
fueconorg-8149	85	17	to	to	ADP
fueconorg-8149	85	18	the	the	DET
fueconorg-8149	85	19	question	question	NOUN
fueconorg-8149	85	20	of	of	ADP
fueconorg-8149	85	21	how	how	SCONJ
fueconorg-8149	85	22	to	to	PART
fueconorg-8149	85	23	apply	apply	VERB
fueconorg-8149	85	24	the	the	DET
fueconorg-8149	85	25	principle	principle	NOUN
fueconorg-8149	85	26	of	of	ADP
fueconorg-8149	85	27	double	double	ADJ
fueconorg-8149	85	28	materiality	materiality	NOUN
fueconorg-8149	85	29	.	.	PUNCT
fueconorg-8149	86	1	furthermore	furthermore	ADV
fueconorg-8149	86	2	,	,	PUNCT
fueconorg-8149	86	3	the	the	DET
fueconorg-8149	86	4	csrd	csrd	NOUN
fueconorg-8149	86	5	also	also	ADV
fueconorg-8149	86	6	proposes	propose	VERB
fueconorg-8149	86	7	extended	extended	ADJ
fueconorg-8149	86	8	reporting	reporting	NOUN
fueconorg-8149	86	9	requirements	requirement	NOUN
fueconorg-8149	86	10	for	for	ADP
fueconorg-8149	86	11	those	those	DET
fueconorg-8149	86	12	topics	topic	NOUN
fueconorg-8149	86	13	that	that	PRON
fueconorg-8149	86	14	are	be	AUX
fueconorg-8149	86	15	identified	identify	VERB
fueconorg-8149	86	16	as	as	ADP
fueconorg-8149	86	17	material	material	NOUN
fueconorg-8149	86	18	.	.	PUNCT
fueconorg-8149	87	1	besides	besides	SCONJ
fueconorg-8149	87	2	the	the	DET
fueconorg-8149	87	3	information	information	NOUN
fueconorg-8149	87	4	that	that	PRON
fueconorg-8149	87	5	is	be	AUX
fueconorg-8149	87	6	already	already	ADV
fueconorg-8149	87	7	required	require	VERB
fueconorg-8149	87	8	by	by	ADP
fueconorg-8149	87	9	the	the	DET
fueconorg-8149	87	10	nfrd	nfrd	NOUN
fueconorg-8149	87	11	,	,	PUNCT
fueconorg-8149	87	12	new	new	ADJ
fueconorg-8149	87	13	requirements	requirement	NOUN
fueconorg-8149	87	14	address	address	NOUN
fueconorg-8149	87	15	:	:	PUNCT
fueconorg-8149	87	16	(	(	PUNCT
fueconorg-8149	87	17	i	i	NOUN
fueconorg-8149	87	18	)	)	PUNCT
fueconorg-8149	87	19	extended	extend	VERB
fueconorg-8149	87	20	reporting	reporting	NOUN
fueconorg-8149	87	21	contents	content	NOUN
fueconorg-8149	87	22	(	(	PUNCT
fueconorg-8149	87	23	aims	aim	NOUN
fueconorg-8149	87	24	and	and	CCONJ
fueconorg-8149	87	25	strategies	strategy	NOUN
fueconorg-8149	87	26	)	)	PUNCT
fueconorg-8149	87	27	,	,	PUNCT
fueconorg-8149	87	28	(	(	PUNCT
fueconorg-8149	87	29	ii	ii	NOUN
fueconorg-8149	87	30	)	)	PUNCT
fueconorg-8149	87	31	applicable	applicable	ADJ
fueconorg-8149	87	32	time	time	NOUN
fueconorg-8149	87	33	frames	frame	NOUN
fueconorg-8149	87	34	(	(	PUNCT
fueconorg-8149	87	35	retrospective	retrospective	ADJ
fueconorg-8149	87	36	and	and	CCONJ
fueconorg-8149	87	37	forward	forward	ADV
fueconorg-8149	87	38	-	-	PUNCT
fueconorg-8149	87	39	looking	look	VERB
fueconorg-8149	87	40	information	information	NOUN
fueconorg-8149	87	41	is	be	AUX
fueconorg-8149	87	42	required	require	VERB
fueconorg-8149	87	43	)	)	PUNCT
fueconorg-8149	87	44	,	,	PUNCT
fueconorg-8149	87	45	and	and	CCONJ
fueconorg-8149	87	46	(	(	PUNCT
fueconorg-8149	87	47	iii	iii	NOUN
fueconorg-8149	87	48	)	)	PUNCT
fueconorg-8149	87	49	newly	newly	ADV
fueconorg-8149	87	50	structured	structure	VERB
fueconorg-8149	87	51	and	and	CCONJ
fueconorg-8149	87	52	extended	extended	ADJ
fueconorg-8149	87	53	reporting	reporting	NOUN
fueconorg-8149	87	54	matters	matter	NOUN
fueconorg-8149	87	55	(	(	PUNCT
fueconorg-8149	87	56	governance	governance	NOUN
fueconorg-8149	87	57	matters	matter	NOUN
fueconorg-8149	87	58	;	;	PUNCT
fueconorg-8149	87	59	more	more	ADJ
fueconorg-8149	87	60	focus	focus	NOUN
fueconorg-8149	87	61	on	on	ADP
fueconorg-8149	87	62	value	value	NOUN
fueconorg-8149	87	63	chain	chain	NOUN
fueconorg-8149	87	64	)	)	PUNCT
fueconorg-8149	87	65	.	.	PUNCT
fueconorg-8149	88	1	these	these	DET
fueconorg-8149	88	2	fundamentally	fundamentally	ADV
fueconorg-8149	88	3	changed	change	VERB
fueconorg-8149	88	4	reporting	reporting	NOUN
fueconorg-8149	88	5	requirements	requirement	NOUN
fueconorg-8149	88	6	obviously	obviously	ADV
fueconorg-8149	88	7	reflect	reflect	VERB
fueconorg-8149	88	8	the	the	DET
fueconorg-8149	88	9	criticism	criticism	NOUN
fueconorg-8149	88	10	on	on	ADP
fueconorg-8149	88	11	the	the	DET
fueconorg-8149	88	12	nfrd	nfrd	NOUN
fueconorg-8149	88	13	’s	’s	PART
fueconorg-8149	88	14	current	current	ADJ
fueconorg-8149	88	15	requirements	requirement	NOUN
fueconorg-8149	88	16	that	that	SCONJ
fueconorg-8149	88	17	reporting	reporting	NOUN
fueconorg-8149	88	18	practices	practice	NOUN
fueconorg-8149	88	19	were	be	AUX
fueconorg-8149	88	20	inadequate	inadequate	ADJ
fueconorg-8149	88	21	,	,	PUNCT
fueconorg-8149	88	22	are	be	AUX
fueconorg-8149	88	23	too	too	ADV
fueconorg-8149	88	24	often	often	ADV
fueconorg-8149	88	25	lacking	lack	VERB
fueconorg-8149	88	26	depth	depth	NOUN
fueconorg-8149	88	27	,	,	PUNCT
fueconorg-8149	88	28	and	and	CCONJ
fueconorg-8149	88	29	are	be	AUX
fueconorg-8149	88	30	too	too	ADV
fueconorg-8149	88	31	often	often	ADV
fueconorg-8149	88	32	lacking	lack	VERB
fueconorg-8149	88	33	a	a	DET
fueconorg-8149	88	34	clear	clear	ADJ
fueconorg-8149	88	35	connection	connection	NOUN
fueconorg-8149	88	36	to	to	ADP
fueconorg-8149	88	37	the	the	DET
fueconorg-8149	88	38	companies	company	NOUN
fueconorg-8149	88	39	’	’	PART
fueconorg-8149	88	40	strategies	strategy	NOUN
fueconorg-8149	88	41	and	and	CCONJ
fueconorg-8149	88	42	governance	governance	NOUN
fueconorg-8149	88	43	processes	process	NOUN
fueconorg-8149	88	44	(	(	PUNCT
fueconorg-8149	88	45	alliance	alliance	NOUN
fueconorg-8149	88	46	for	for	ADP
fueconorg-8149	88	47	corporate	corporate	ADJ
fueconorg-8149	88	48	transparency	transparency	NOUN
fueconorg-8149	88	49	,	,	PUNCT
fueconorg-8149	88	50	2020	2020	NUM
fueconorg-8149	88	51	)	)	PUNCT
fueconorg-8149	88	52	.	.	PUNCT
fueconorg-8149	89	1	it	it	PRON
fueconorg-8149	89	2	seems	seem	VERB
fueconorg-8149	89	3	that	that	SCONJ
fueconorg-8149	89	4	for	for	ADP
fueconorg-8149	89	5	the	the	DET
fueconorg-8149	89	6	same	same	ADJ
fueconorg-8149	89	7	reason	reason	NOUN
fueconorg-8149	89	8	,	,	PUNCT
fueconorg-8149	89	9	the	the	DET
fueconorg-8149	89	10	process	process	NOUN
fueconorg-8149	89	11	of	of	ADP
fueconorg-8149	89	12	materiality	materiality	NOUN
fueconorg-8149	89	13	analyses	analysis	NOUN
fueconorg-8149	89	14	must	must	AUX
fueconorg-8149	89	15	be	be	AUX
fueconorg-8149	89	16	disclosed	disclose	VERB
fueconorg-8149	89	17	by	by	ADP
fueconorg-8149	89	18	companies	company	NOUN
fueconorg-8149	89	19	and	and	CCONJ
fueconorg-8149	89	20	the	the	DET
fueconorg-8149	89	21	comply	comply	ADJ
fueconorg-8149	89	22	-	-	PUNCT
fueconorg-8149	89	23	or	or	CCONJ
fueconorg-8149	89	24	-	-	PUNCT
fueconorg-8149	89	25	explain	explain	VERB
fueconorg-8149	89	26	principle	principle	NOUN
fueconorg-8149	89	27	is	be	AUX
fueconorg-8149	89	28	dropped	drop	VERB
fueconorg-8149	89	29	.	.	PUNCT
fueconorg-8149	90	1	inconsequently	inconsequently	ADV
fueconorg-8149	90	2	,	,	PUNCT
fueconorg-8149	90	3	the	the	DET
fueconorg-8149	90	4	csrd	csrd	NOUN
fueconorg-8149	90	5	still	still	ADV
fueconorg-8149	90	6	includes	include	VERB
fueconorg-8149	90	7	a	a	DET
fueconorg-8149	90	8	safeguard	safeguard	NOUN
fueconorg-8149	90	9	clause	clause	NOUN
fueconorg-8149	90	10	which	which	PRON
fueconorg-8149	90	11	allows	allow	VERB
fueconorg-8149	90	12	companies	company	NOUN
fueconorg-8149	90	13	to	to	PART
fueconorg-8149	90	14	omit	omit	VERB
fueconorg-8149	90	15	information	information	NOUN
fueconorg-8149	90	16	under	under	ADP
fueconorg-8149	90	17	certain	certain	ADJ
fueconorg-8149	90	18	(	(	PUNCT
fueconorg-8149	90	19	very	very	ADV
fueconorg-8149	90	20	restrictive	restrictive	ADJ
fueconorg-8149	90	21	)	)	PUNCT
fueconorg-8149	90	22	circumstances	circumstance	NOUN
fueconorg-8149	90	23	.	.	PUNCT
fueconorg-8149	91	1	but	but	CCONJ
fueconorg-8149	91	2	,	,	PUNCT
fueconorg-8149	91	3	since	since	SCONJ
fueconorg-8149	91	4	the	the	DET
fueconorg-8149	91	5	application	application	NOUN
fueconorg-8149	91	6	of	of	ADP
fueconorg-8149	91	7	the	the	DET
fueconorg-8149	91	8	identical	identical	ADJ
fueconorg-8149	91	9	option	option	NOUN
fueconorg-8149	91	10	in	in	ADP
fueconorg-8149	91	11	the	the	DET
fueconorg-8149	91	12	current	current	ADJ
fueconorg-8149	91	13	nfrd	nfrd	NOUN
fueconorg-8149	91	14	is	be	AUX
fueconorg-8149	91	15	associated	associate	VERB
fueconorg-8149	91	16	with	with	ADP
fueconorg-8149	91	17	many	many	ADJ
fueconorg-8149	91	18	questions	question	NOUN
fueconorg-8149	91	19	,	,	PUNCT
fueconorg-8149	91	20	the	the	DET
fueconorg-8149	91	21	practical	practical	ADJ
fueconorg-8149	91	22	relevance	relevance	NOUN
fueconorg-8149	91	23	of	of	ADP
fueconorg-8149	91	24	this	this	DET
fueconorg-8149	91	25	provision	provision	NOUN
fueconorg-8149	91	26	is	be	AUX
fueconorg-8149	91	27	limited	limit	VERB
fueconorg-8149	91	28	(	(	PUNCT
fueconorg-8149	91	29	and	and	CCONJ
fueconorg-8149	91	30	would	would	AUX
fueconorg-8149	91	31	have	have	AUX
fueconorg-8149	91	32	merited	merit	VERB
fueconorg-8149	91	33	at	at	ADP
fueconorg-8149	91	34	least	least	ADJ
fueconorg-8149	91	35	further	further	ADJ
fueconorg-8149	91	36	clarification	clarification	NOUN
fueconorg-8149	91	37	;	;	PUNCT
fueconorg-8149	91	38	baumüller	baumüller	NOUN
fueconorg-8149	91	39	,	,	PUNCT
fueconorg-8149	91	40	2020	2020	NUM
fueconorg-8149	91	41	)	)	PUNCT
fueconorg-8149	91	42	.	.	PUNCT
fueconorg-8149	92	1	adding	add	VERB
fueconorg-8149	92	2	to	to	ADP
fueconorg-8149	92	3	that	that	PRON
fueconorg-8149	92	4	,	,	PUNCT
fueconorg-8149	92	5	a	a	DET
fueconorg-8149	92	6	new	new	ADJ
fueconorg-8149	92	7	reporting	reporting	NOUN
fueconorg-8149	92	8	requirement	requirement	NOUN
fueconorg-8149	92	9	addresses	address	VERB
fueconorg-8149	92	10	information	information	NOUN
fueconorg-8149	92	11	on	on	ADP
fueconorg-8149	92	12	intangibles	intangible	NOUN
fueconorg-8149	92	13	that	that	PRON
fueconorg-8149	92	14	are	be	AUX
fueconorg-8149	92	15	not	not	PART
fueconorg-8149	92	16	reported	report	VERB
fueconorg-8149	92	17	in	in	ADP
fueconorg-8149	92	18	the	the	DET
fueconorg-8149	92	19	financial	financial	ADJ
fueconorg-8149	92	20	statements	statement	NOUN
fueconorg-8149	92	21	.	.	PUNCT
fueconorg-8149	93	1	the	the	DET
fueconorg-8149	93	2	csrd	csrd	NOUN
fueconorg-8149	93	3	refers	refer	VERB
fueconorg-8149	93	4	to	to	ADP
fueconorg-8149	93	5	intellectual	intellectual	ADJ
fueconorg-8149	93	6	,	,	PUNCT
fueconorg-8149	93	7	human	human	ADJ
fueconorg-8149	93	8	,	,	PUNCT
fueconorg-8149	93	9	social	social	ADJ
fueconorg-8149	93	10	and	and	CCONJ
fueconorg-8149	93	11	relationship	relationship	NOUN
fueconorg-8149	93	12	capital	capital	NOUN
fueconorg-8149	93	13	,	,	PUNCT
fueconorg-8149	93	14	but	but	CCONJ
fueconorg-8149	93	15	also	also	ADV
fueconorg-8149	93	16	stresses	stress	VERB
fueconorg-8149	93	17	the	the	DET
fueconorg-8149	93	18	importance	importance	NOUN
fueconorg-8149	93	19	of	of	ADP
fueconorg-8149	93	20	information	information	NOUN
fueconorg-8149	93	21	on	on	ADP
fueconorg-8149	93	22	research	research	NOUN
fueconorg-8149	93	23	and	and	CCONJ
fueconorg-8149	93	24	development	development	NOUN
fueconorg-8149	93	25	.	.	PUNCT
fueconorg-8149	94	1	nevertheless	nevertheless	ADV
fueconorg-8149	94	2	,	,	PUNCT
fueconorg-8149	94	3	the	the	DET
fueconorg-8149	94	4	essence	essence	NOUN
fueconorg-8149	94	5	of	of	ADP
fueconorg-8149	94	6	this	this	DET
fueconorg-8149	94	7	requirement	requirement	NOUN
fueconorg-8149	94	8	remains	remain	VERB
fueconorg-8149	94	9	vague	vague	ADJ
fueconorg-8149	94	10	,	,	PUNCT
fueconorg-8149	94	11	especially	especially	ADV
fueconorg-8149	94	12	as	as	SCONJ
fueconorg-8149	94	13	the	the	DET
fueconorg-8149	94	14	definitions	definition	NOUN
fueconorg-8149	94	15	at	at	ADP
fueconorg-8149	94	16	the	the	DET
fueconorg-8149	94	17	beginning	beginning	NOUN
fueconorg-8149	94	18	of	of	ADP
fueconorg-8149	94	19	the	the	DET
fueconorg-8149	94	20	eu	eu	PROPN
fueconorg-8149	94	21	commission	commission	PROPN
fueconorg-8149	94	22	’s	’s	PART
fueconorg-8149	94	23	proposals	proposal	NOUN
fueconorg-8149	94	24	link	link	VERB
fueconorg-8149	94	25	this	this	DET
fueconorg-8149	94	26	reporting	reporting	NOUN
fueconorg-8149	94	27	obligation	obligation	NOUN
fueconorg-8149	94	28	to	to	ADP
fueconorg-8149	94	29	the	the	DET
fueconorg-8149	94	30	process	process	NOUN
fueconorg-8149	94	31	of	of	ADP
fueconorg-8149	94	32	value	value	NOUN
fueconorg-8149	94	33	creation	creation	NOUN
fueconorg-8149	94	34	by	by	ADP
fueconorg-8149	94	35	companies	company	NOUN
fueconorg-8149	94	36	(	(	PUNCT
fueconorg-8149	94	37	european	european	PROPN
fueconorg-8149	94	38	commission	commission	PROPN
fueconorg-8149	94	39	,	,	PUNCT
fueconorg-8149	94	40	2021b	2021b	NUM
fueconorg-8149	94	41	,	,	PUNCT
fueconorg-8149	94	42	article	article	NOUN
fueconorg-8149	94	43	1	1	NUM
fueconorg-8149	94	44	paragraph	paragraph	NOUN
fueconorg-8149	94	45	2	2	NUM
fueconorg-8149	94	46	)	)	PUNCT
fueconorg-8149	94	47	–	–	PUNCT
fueconorg-8149	94	48	a	a	DET
fueconorg-8149	94	49	concept	concept	NOUN
fueconorg-8149	94	50	which	which	PRON
fueconorg-8149	94	51	is	be	AUX
fueconorg-8149	94	52	grounded	ground	VERB
fueconorg-8149	94	53	on	on	ADP
fueconorg-8149	94	54	the	the	DET
fueconorg-8149	94	55	ideas	idea	NOUN
fueconorg-8149	94	56	of	of	ADP
fueconorg-8149	94	57	integrated	integrated	ADJ
fueconorg-8149	94	58	reporting	reporting	NOUN
fueconorg-8149	94	59	and	and	CCONJ
fueconorg-8149	94	60	thus	thus	ADV
fueconorg-8149	94	61	new	new	ADJ
fueconorg-8149	94	62	to	to	ADP
fueconorg-8149	94	63	european	european	ADJ
fueconorg-8149	94	64	accounting	accounting	NOUN
fueconorg-8149	94	65	law	law	NOUN
fueconorg-8149	94	66	.	.	PUNCT
fueconorg-8149	95	1	further	further	ADJ
fueconorg-8149	95	2	references	reference	NOUN
fueconorg-8149	95	3	that	that	PRON
fueconorg-8149	95	4	seem	seem	VERB
fueconorg-8149	95	5	applicable	applicable	ADJ
fueconorg-8149	95	6	address	address	NOUN
fueconorg-8149	95	7	the	the	DET
fueconorg-8149	95	8	ongoing	ongoing	ADJ
fueconorg-8149	95	9	efforts	effort	NOUN
fueconorg-8149	95	10	by	by	ADP
fueconorg-8149	95	11	the	the	DET
fueconorg-8149	95	12	efrag	efrag	NOUN
fueconorg-8149	95	13	in	in	ADP
fueconorg-8149	95	14	terms	term	NOUN
fueconorg-8149	95	15	of	of	ADP
fueconorg-8149	95	16	accounting	account	VERB
fueconorg-8149	95	17	for	for	ADP
fueconorg-8149	95	18	intellectual	intellectual	ADJ
fueconorg-8149	95	19	property	property	NOUN
fueconorg-8149	95	20	rights	right	NOUN
fueconorg-8149	95	21	(	(	PUNCT
fueconorg-8149	95	22	efrag	efrag	NOUN
fueconorg-8149	95	23	,	,	PUNCT
fueconorg-8149	95	24	2021	2021	NUM
fueconorg-8149	95	25	)	)	PUNCT
fueconorg-8149	95	26	as	as	ADV
fueconorg-8149	95	27	well	well	ADV
fueconorg-8149	95	28	as	as	ADP
fueconorg-8149	95	29	the	the	DET
fueconorg-8149	95	30	initiatives	initiative	NOUN
fueconorg-8149	95	31	towards	towards	ADP
fueconorg-8149	95	32	the	the	DET
fueconorg-8149	95	33	concept	concept	NOUN
fueconorg-8149	95	34	of	of	ADP
fueconorg-8149	95	35	natural	natural	ADJ
fueconorg-8149	95	36	capital	capital	NOUN
fueconorg-8149	95	37	accounting	accounting	NOUN
fueconorg-8149	95	38	(	(	PUNCT
fueconorg-8149	95	39	capitals	capital	NOUN
fueconorg-8149	95	40	coalition	coalition	NOUN
fueconorg-8149	95	41	,	,	PUNCT
fueconorg-8149	95	42	2021	2021	NUM
fueconorg-8149	95	43	)	)	PUNCT
fueconorg-8149	95	44	.	.	PUNCT
fueconorg-8149	96	1	again	again	ADV
fueconorg-8149	96	2	,	,	PUNCT
fueconorg-8149	96	3	further	further	ADJ
fueconorg-8149	96	4	clarification	clarification	NOUN
fueconorg-8149	96	5	is	be	AUX
fueconorg-8149	96	6	to	to	PART
fueconorg-8149	96	7	be	be	AUX
fueconorg-8149	96	8	expected	expect	VERB
fueconorg-8149	96	9	in	in	ADP
fueconorg-8149	96	10	any	any	DET
fueconorg-8149	96	11	case	case	NOUN
fueconorg-8149	96	12	.	.	PUNCT
fueconorg-8149	97	1	all	all	DET
fueconorg-8149	97	2	companies	company	NOUN
fueconorg-8149	97	3	under	under	ADP
fueconorg-8149	97	4	the	the	DET
fueconorg-8149	97	5	regime	regime	NOUN
fueconorg-8149	97	6	of	of	ADP
fueconorg-8149	97	7	the	the	DET
fueconorg-8149	97	8	csrd	csrd	NOUN
fueconorg-8149	97	9	additionally	additionally	ADV
fueconorg-8149	97	10	have	have	VERB
fueconorg-8149	97	11	to	to	PART
fueconorg-8149	97	12	apply	apply	VERB
fueconorg-8149	97	13	article	article	NOUN
fueconorg-8149	97	14	8	8	NUM
fueconorg-8149	97	15	of	of	ADP
fueconorg-8149	97	16	the	the	DET
fueconorg-8149	97	17	taxonomy	taxonomy	NOUN
fueconorg-8149	97	18	regulation	regulation	NOUN
fueconorg-8149	97	19	.	.	PUNCT
fueconorg-8149	98	1	this	this	DET
fueconorg-8149	98	2	regulation	regulation	NOUN
fueconorg-8149	98	3	forces	force	VERB
fueconorg-8149	98	4	them	they	PRON
fueconorg-8149	98	5	to	to	PART
fueconorg-8149	98	6	report	report	VERB
fueconorg-8149	98	7	the	the	DET
fueconorg-8149	98	8	extent	extent	NOUN
fueconorg-8149	98	9	to	to	PART
fueconorg-8149	98	10	which	which	PRON
fueconorg-8149	98	11	their	their	PRON
fueconorg-8149	98	12	revenues	revenue	NOUN
fueconorg-8149	98	13	,	,	PUNCT
fueconorg-8149	98	14	capex	capex	NOUN
fueconorg-8149	98	15	and	and	CCONJ
fueconorg-8149	98	16	opex	opex	NOUN
fueconorg-8149	98	17	are	be	AUX
fueconorg-8149	98	18	environmentally	environmentally	ADV
fueconorg-8149	98	19	sustainable	sustainable	ADJ
fueconorg-8149	98	20	as	as	SCONJ
fueconorg-8149	98	21	set	set	VERB
fueconorg-8149	98	22	forth	forth	ADP
fueconorg-8149	98	23	by	by	ADP
fueconorg-8149	98	24	that	that	DET
fueconorg-8149	98	25	regulation	regulation	NOUN
fueconorg-8149	98	26	.	.	PUNCT
fueconorg-8149	99	1	for	for	ADP
fueconorg-8149	99	2	companies	company	NOUN
fueconorg-8149	99	3	that	that	PRON
fueconorg-8149	99	4	already	already	ADV
fueconorg-8149	99	5	fall	fall	VERB
fueconorg-8149	99	6	under	under	ADP
fueconorg-8149	99	7	the	the	DET
fueconorg-8149	99	8	regime	regime	NOUN
fueconorg-8149	99	9	of	of	ADP
fueconorg-8149	99	10	the	the	DET
fueconorg-8149	99	11	nfrd	nfrd	NOUN
fueconorg-8149	99	12	,	,	PUNCT
fueconorg-8149	99	13	the	the	DET
fueconorg-8149	99	14	reporting	reporting	NOUN
fueconorg-8149	99	15	requirements	requirement	NOUN
fueconorg-8149	99	16	of	of	ADP
fueconorg-8149	99	17	the	the	DET
fueconorg-8149	99	18	taxonomy	taxonomy	NOUN
fueconorg-8149	99	19	regulations	regulation	NOUN
fueconorg-8149	99	20	already	already	ADV
fueconorg-8149	99	21	must	must	AUX
fueconorg-8149	99	22	be	be	AUX
fueconorg-8149	99	23	applied	apply	VERB
fueconorg-8149	99	24	for	for	ADP
fueconorg-8149	99	25	reports	report	NOUN
fueconorg-8149	99	26	published	publish	VERB
fueconorg-8149	99	27	in	in	ADP
fueconorg-8149	99	28	the	the	DET
fueconorg-8149	99	29	year	year	NOUN
fueconorg-8149	99	30	2022	2022	NUM
fueconorg-8149	99	31	.	.	PUNCT
fueconorg-8149	100	1	currently	currently	ADV
fueconorg-8149	100	2	,	,	PUNCT
fueconorg-8149	100	3	these	these	DET
fueconorg-8149	100	4	companies	company	NOUN
fueconorg-8149	100	5	face	face	VERB
fueconorg-8149	100	6	considerable	considerable	ADJ
fueconorg-8149	100	7	challenges	challenge	NOUN
fueconorg-8149	100	8	in	in	ADP
fueconorg-8149	100	9	implementing	implement	VERB
fueconorg-8149	100	10	the	the	DET
fueconorg-8149	100	11	relevant	relevant	ADJ
fueconorg-8149	100	12	processes	process	NOUN
fueconorg-8149	100	13	and	and	CCONJ
fueconorg-8149	100	14	collecting	collect	VERB
fueconorg-8149	100	15	data	datum	NOUN
fueconorg-8149	100	16	to	to	PART
fueconorg-8149	100	17	meet	meet	VERB
fueconorg-8149	100	18	their	their	PRON
fueconorg-8149	100	19	upcoming	upcoming	ADJ
fueconorg-8149	100	20	obligations	obligation	NOUN
fueconorg-8149	100	21	(	(	PUNCT
fueconorg-8149	100	22	enbw	enbw	NOUN
fueconorg-8149	100	23	,	,	PUNCT
fueconorg-8149	100	24	2021	2021	NUM
fueconorg-8149	100	25	)	)	PUNCT
fueconorg-8149	100	26	.	.	PUNCT
fueconorg-8149	101	1	for	for	ADP
fueconorg-8149	101	2	companies	company	NOUN
fueconorg-8149	101	3	which	which	PRON
fueconorg-8149	101	4	just	just	ADV
fueconorg-8149	101	5	fall	fall	VERB
fueconorg-8149	101	6	under	under	ADP
fueconorg-8149	101	7	the	the	DET
fueconorg-8149	101	8	extended	extended	ADJ
fueconorg-8149	101	9	scope	scope	NOUN
fueconorg-8149	101	10	of	of	ADP
fueconorg-8149	101	11	the	the	DET
fueconorg-8149	101	12	csrd	csrd	NOUN
fueconorg-8149	101	13	for	for	ADP
fueconorg-8149	101	14	sustainability	sustainability	NOUN
fueconorg-8149	101	15	reporting	reporting	NOUN
fueconorg-8149	101	16	,	,	PUNCT
fueconorg-8149	101	17	article	article	NOUN
fueconorg-8149	101	18	8	8	NUM
fueconorg-8149	101	19	of	of	ADP
fueconorg-8149	101	20	the	the	DET
fueconorg-8149	101	21	taxonomy	taxonomy	NOUN
fueconorg-8149	101	22	regulation	regulation	NOUN
fueconorg-8149	101	23	will	will	AUX
fueconorg-8149	101	24	have	have	VERB
fueconorg-8149	101	25	to	to	PART
fueconorg-8149	101	26	be	be	AUX
fueconorg-8149	101	27	applied	apply	VERB
fueconorg-8149	101	28	for	for	ADP
fueconorg-8149	101	29	reports	report	NOUN
fueconorg-8149	101	30	published	publish	VERB
fueconorg-8149	101	31	in	in	ADP
fueconorg-8149	101	32	the	the	DET
fueconorg-8149	101	33	year	year	NOUN
fueconorg-8149	101	34	2024	2024	NUM
fueconorg-8149	101	35	and	and	CCONJ
fueconorg-8149	101	36	later	later	ADV
fueconorg-8149	101	37	.	.	PUNCT
fueconorg-8149	102	1	moving	move	VERB
fueconorg-8149	102	2	from	from	ADP
fueconorg-8149	102	3	non	non	ADJ
fueconorg-8149	102	4	-	-	ADJ
fueconorg-8149	102	5	financial	financial	ADJ
fueconorg-8149	102	6	to	to	ADP
fueconorg-8149	102	7	sustainability	sustainability	NOUN
fueconorg-8149	102	8	reporting	reporting	NOUN
fueconorg-8149	102	9	...	...	PUNCT
fueconorg-8149	102	10	375	375	NUM
fueconorg-8149	102	11	2.4	2.4	NUM
fueconorg-8149	102	12	.	.	PUNCT
fueconorg-8149	103	1	standardization	standardization	NOUN
fueconorg-8149	103	2	a	a	DET
fueconorg-8149	103	3	new	new	ADJ
fueconorg-8149	103	4	element	element	NOUN
fueconorg-8149	103	5	introduced	introduce	VERB
fueconorg-8149	103	6	by	by	ADP
fueconorg-8149	103	7	the	the	DET
fueconorg-8149	103	8	csrd	csrd	NOUN
fueconorg-8149	103	9	to	to	ADP
fueconorg-8149	103	10	european	european	ADJ
fueconorg-8149	103	11	sustainability	sustainability	NOUN
fueconorg-8149	103	12	reporting	reporting	NOUN
fueconorg-8149	103	13	is	be	AUX
fueconorg-8149	103	14	the	the	DET
fueconorg-8149	103	15	standardization	standardization	NOUN
fueconorg-8149	103	16	of	of	ADP
fueconorg-8149	103	17	reporting	reporting	NOUN
fueconorg-8149	103	18	requirements	requirement	NOUN
fueconorg-8149	103	19	.	.	PUNCT
fueconorg-8149	104	1	besides	besides	SCONJ
fueconorg-8149	104	2	the	the	DET
fueconorg-8149	104	3	basic	basic	ADJ
fueconorg-8149	104	4	requirements	requirement	NOUN
fueconorg-8149	104	5	put	put	VERB
fueconorg-8149	104	6	forth	forth	ADP
fueconorg-8149	104	7	by	by	ADP
fueconorg-8149	104	8	the	the	DET
fueconorg-8149	104	9	csrd	csrd	NOUN
fueconorg-8149	104	10	itself	itself	PRON
fueconorg-8149	104	11	,	,	PUNCT
fueconorg-8149	104	12	the	the	DET
fueconorg-8149	104	13	eu	eu	PROPN
fueconorg-8149	104	14	commission	commission	PROPN
fueconorg-8149	104	15	mandates	mandate	VERB
fueconorg-8149	104	16	the	the	DET
fueconorg-8149	104	17	efrag	efrag	NOUN
fueconorg-8149	104	18	to	to	PART
fueconorg-8149	104	19	become	become	VERB
fueconorg-8149	104	20	a	a	DET
fueconorg-8149	104	21	full	full	ADV
fueconorg-8149	104	22	-	-	PUNCT
fueconorg-8149	104	23	fledged	fledge	VERB
fueconorg-8149	104	24	standard	standard	ADJ
fueconorg-8149	104	25	setter	setter	NOUN
fueconorg-8149	104	26	and	and	CCONJ
fueconorg-8149	104	27	to	to	PART
fueconorg-8149	104	28	develop	develop	VERB
fueconorg-8149	104	29	detailed	detailed	ADJ
fueconorg-8149	104	30	standards	standard	NOUN
fueconorg-8149	104	31	applicable	applicable	ADJ
fueconorg-8149	104	32	for	for	ADP
fueconorg-8149	104	33	all	all	DET
fueconorg-8149	104	34	companies	company	NOUN
fueconorg-8149	104	35	falling	fall	VERB
fueconorg-8149	104	36	under	under	ADP
fueconorg-8149	104	37	the	the	DET
fueconorg-8149	104	38	regime	regime	NOUN
fueconorg-8149	104	39	of	of	ADP
fueconorg-8149	104	40	the	the	DET
fueconorg-8149	104	41	directive	directive	NOUN
fueconorg-8149	104	42	(	(	PUNCT
fueconorg-8149	104	43	mcguinness	mcguinness	NOUN
fueconorg-8149	104	44	,	,	PUNCT
fueconorg-8149	104	45	2021	2021	NUM
fueconorg-8149	104	46	)	)	PUNCT
fueconorg-8149	104	47	.	.	PUNCT
fueconorg-8149	105	1	the	the	DET
fueconorg-8149	105	2	eu	eu	PROPN
fueconorg-8149	105	3	commission	commission	PROPN
fueconorg-8149	105	4	’s	’s	PART
fueconorg-8149	105	5	proposals	proposal	NOUN
fueconorg-8149	105	6	widely	widely	ADV
fueconorg-8149	105	7	follow	follow	VERB
fueconorg-8149	105	8	the	the	DET
fueconorg-8149	105	9	suggestions	suggestion	NOUN
fueconorg-8149	105	10	put	put	VERB
fueconorg-8149	105	11	forth	forth	ADP
fueconorg-8149	105	12	by	by	ADP
fueconorg-8149	105	13	the	the	DET
fueconorg-8149	105	14	efrag	efrag	NOUN
fueconorg-8149	105	15	in	in	ADP
fueconorg-8149	105	16	early	early	ADJ
fueconorg-8149	105	17	2021	2021	NUM
fueconorg-8149	105	18	(	(	PUNCT
fueconorg-8149	105	19	european	european	ADJ
fueconorg-8149	105	20	lab	lab	NOUN
fueconorg-8149	105	21	,	,	PUNCT
fueconorg-8149	105	22	2021	2021	NUM
fueconorg-8149	105	23	)	)	PUNCT
fueconorg-8149	105	24	.	.	PUNCT
fueconorg-8149	106	1	the	the	DET
fueconorg-8149	106	2	new	new	ADJ
fueconorg-8149	106	3	standards	standard	NOUN
fueconorg-8149	106	4	shall	shall	AUX
fueconorg-8149	106	5	include	include	VERB
fueconorg-8149	106	6	sector	sector	NOUN
fueconorg-8149	106	7	-	-	PUNCT
fueconorg-8149	106	8	agnostic	agnostic	ADJ
fueconorg-8149	106	9	,	,	PUNCT
fueconorg-8149	106	10	sectorspecific	sectorspecific	ADJ
fueconorg-8149	106	11	and	and	CCONJ
fueconorg-8149	106	12	company	company	NOUN
fueconorg-8149	106	13	-	-	PUNCT
fueconorg-8149	106	14	specific	specific	ADJ
fueconorg-8149	106	15	information	information	NOUN
fueconorg-8149	106	16	.	.	PUNCT
fueconorg-8149	107	1	the	the	DET
fueconorg-8149	107	2	relevant	relevant	ADJ
fueconorg-8149	107	3	reporting	reporting	NOUN
fueconorg-8149	107	4	matters	matter	NOUN
fueconorg-8149	107	5	comprise	comprise	VERB
fueconorg-8149	107	6	environmental	environmental	ADJ
fueconorg-8149	107	7	,	,	PUNCT
fueconorg-8149	107	8	social	social	ADJ
fueconorg-8149	107	9	and	and	CCONJ
fueconorg-8149	107	10	governance	governance	NOUN
fueconorg-8149	107	11	matters	matter	NOUN
fueconorg-8149	107	12	(	(	PUNCT
fueconorg-8149	107	13	esg	esg	NOUN
fueconorg-8149	107	14	)	)	PUNCT
fueconorg-8149	107	15	–	–	PUNCT
fueconorg-8149	107	16	thus	thus	ADV
fueconorg-8149	107	17	changing	change	VERB
fueconorg-8149	107	18	the	the	DET
fueconorg-8149	107	19	structure	structure	NOUN
fueconorg-8149	107	20	of	of	ADP
fueconorg-8149	107	21	the	the	DET
fueconorg-8149	107	22	current	current	ADJ
fueconorg-8149	107	23	nfrd	nfrd	NOUN
fueconorg-8149	107	24	.	.	PUNCT
fueconorg-8149	108	1	for	for	ADP
fueconorg-8149	108	2	each	each	PRON
fueconorg-8149	108	3	of	of	ADP
fueconorg-8149	108	4	these	these	DET
fueconorg-8149	108	5	matters	matter	NOUN
fueconorg-8149	108	6	,	,	PUNCT
fueconorg-8149	108	7	a	a	DET
fueconorg-8149	108	8	minimum	minimum	NOUN
fueconorg-8149	108	9	of	of	ADP
fueconorg-8149	108	10	topics	topic	NOUN
fueconorg-8149	108	11	to	to	PART
fueconorg-8149	108	12	be	be	AUX
fueconorg-8149	108	13	captured	capture	VERB
fueconorg-8149	108	14	is	be	AUX
fueconorg-8149	108	15	given	give	VERB
fueconorg-8149	108	16	.	.	PUNCT
fueconorg-8149	109	1	by	by	ADP
fueconorg-8149	109	2	october	october	PROPN
fueconorg-8149	109	3	31	31	NUM
fueconorg-8149	109	4	,	,	PUNCT
fueconorg-8149	109	5	2022	2022	NUM
fueconorg-8149	109	6	,	,	PUNCT
fueconorg-8149	109	7	a	a	DET
fueconorg-8149	109	8	first	first	ADJ
fueconorg-8149	109	9	set	set	NOUN
fueconorg-8149	109	10	of	of	ADP
fueconorg-8149	109	11	standards	standard	NOUN
fueconorg-8149	109	12	shall	shall	AUX
fueconorg-8149	109	13	be	be	AUX
fueconorg-8149	109	14	adopted	adopt	VERB
fueconorg-8149	109	15	reflecting	reflect	VERB
fueconorg-8149	109	16	the	the	DET
fueconorg-8149	109	17	information	information	NOUN
fueconorg-8149	109	18	needs	need	NOUN
fueconorg-8149	109	19	of	of	ADP
fueconorg-8149	109	20	financial	financial	ADJ
fueconorg-8149	109	21	market	market	NOUN
fueconorg-8149	109	22	participants	participant	NOUN
fueconorg-8149	109	23	subject	subject	ADJ
fueconorg-8149	109	24	to	to	ADP
fueconorg-8149	109	25	the	the	DET
fueconorg-8149	109	26	sfdr	sfdr	NOUN
fueconorg-8149	109	27	(	(	PUNCT
fueconorg-8149	109	28	2019/2088	2019/2088	NUM
fueconorg-8149	109	29	)	)	PUNCT
fueconorg-8149	109	30	,	,	PUNCT
fueconorg-8149	109	31	implying	imply	VERB
fueconorg-8149	109	32	a	a	DET
fueconorg-8149	109	33	focus	focus	NOUN
fueconorg-8149	109	34	on	on	ADP
fueconorg-8149	109	35	environmental	environmental	ADJ
fueconorg-8149	109	36	matters	matter	NOUN
fueconorg-8149	109	37	.	.	PUNCT
fueconorg-8149	110	1	by	by	ADP
fueconorg-8149	110	2	october	october	PROPN
fueconorg-8149	110	3	31	31	NUM
fueconorg-8149	110	4	,	,	PUNCT
fueconorg-8149	110	5	2023	2023	NUM
fueconorg-8149	110	6	,	,	PUNCT
fueconorg-8149	110	7	a	a	DET
fueconorg-8149	110	8	second	second	ADJ
fueconorg-8149	110	9	set	set	NOUN
fueconorg-8149	110	10	of	of	ADP
fueconorg-8149	110	11	standards	standard	NOUN
fueconorg-8149	110	12	shall	shall	AUX
fueconorg-8149	110	13	be	be	AUX
fueconorg-8149	110	14	published	publish	VERB
fueconorg-8149	110	15	to	to	PART
fueconorg-8149	110	16	introduce	introduce	VERB
fueconorg-8149	110	17	sector	sector	NOUN
fueconorg-8149	110	18	-	-	PUNCT
fueconorg-8149	110	19	specific	specific	ADJ
fueconorg-8149	110	20	reporting	reporting	NOUN
fueconorg-8149	110	21	requirements	requirement	NOUN
fueconorg-8149	110	22	.	.	PUNCT
fueconorg-8149	111	1	furthermore	furthermore	ADV
fueconorg-8149	111	2	,	,	PUNCT
fueconorg-8149	111	3	this	this	DET
fueconorg-8149	111	4	second	second	ADJ
fueconorg-8149	111	5	set	set	NOUN
fueconorg-8149	111	6	shall	shall	AUX
fueconorg-8149	111	7	also	also	ADV
fueconorg-8149	111	8	include	include	VERB
fueconorg-8149	111	9	specific	specific	ADJ
fueconorg-8149	111	10	reporting	reporting	NOUN
fueconorg-8149	111	11	requirements	requirement	NOUN
fueconorg-8149	111	12	for	for	ADP
fueconorg-8149	111	13	sme	sme	NOUN
fueconorg-8149	111	14	.	.	PUNCT
fueconorg-8149	112	1	as	as	SCONJ
fueconorg-8149	112	2	the	the	DET
fueconorg-8149	112	3	efrag	efrag	NOUN
fueconorg-8149	112	4	is	be	AUX
fueconorg-8149	112	5	a	a	DET
fueconorg-8149	112	6	private	private	ADJ
fueconorg-8149	112	7	organization	organization	NOUN
fueconorg-8149	112	8	,	,	PUNCT
fueconorg-8149	112	9	the	the	DET
fueconorg-8149	112	10	standards	standard	NOUN
fueconorg-8149	112	11	that	that	PRON
fueconorg-8149	112	12	will	will	AUX
fueconorg-8149	112	13	be	be	AUX
fueconorg-8149	112	14	developed	develop	VERB
fueconorg-8149	112	15	have	have	VERB
fueconorg-8149	112	16	to	to	PART
fueconorg-8149	112	17	be	be	AUX
fueconorg-8149	112	18	endorsed	endorse	VERB
fueconorg-8149	112	19	by	by	ADP
fueconorg-8149	112	20	the	the	DET
fueconorg-8149	112	21	eu	eu	PROPN
fueconorg-8149	112	22	commission	commission	PROPN
fueconorg-8149	112	23	.	.	PUNCT
fueconorg-8149	113	1	this	this	PRON
fueconorg-8149	113	2	is	be	AUX
fueconorg-8149	113	3	intended	intend	VERB
fueconorg-8149	113	4	to	to	PART
fueconorg-8149	113	5	be	be	AUX
fueconorg-8149	113	6	done	do	VERB
fueconorg-8149	113	7	via	via	ADP
fueconorg-8149	113	8	delegated	delegate	VERB
fueconorg-8149	113	9	acts	act	NOUN
fueconorg-8149	113	10	,	,	PUNCT
fueconorg-8149	113	11	following	follow	VERB
fueconorg-8149	113	12	a	a	DET
fueconorg-8149	113	13	specific	specific	ADJ
fueconorg-8149	113	14	endorsement	endorsement	NOUN
fueconorg-8149	113	15	mechanism	mechanism	NOUN
fueconorg-8149	113	16	based	base	VERB
fueconorg-8149	113	17	on	on	ADP
fueconorg-8149	113	18	systematic	systematic	ADJ
fueconorg-8149	113	19	criteria	criterion	NOUN
fueconorg-8149	113	20	defined	define	VERB
fueconorg-8149	113	21	by	by	ADP
fueconorg-8149	113	22	the	the	DET
fueconorg-8149	113	23	csrd	csrd	NOUN
fueconorg-8149	113	24	.	.	PUNCT
fueconorg-8149	114	1	delegated	delegate	VERB
fueconorg-8149	114	2	acts	act	NOUN
fueconorg-8149	114	3	become	become	VERB
fueconorg-8149	114	4	immediately	immediately	ADV
fueconorg-8149	114	5	applicable	applicable	ADJ
fueconorg-8149	114	6	in	in	ADP
fueconorg-8149	114	7	all	all	DET
fueconorg-8149	114	8	eu	eu	PROPN
fueconorg-8149	114	9	member	member	NOUN
fueconorg-8149	114	10	countries	country	NOUN
fueconorg-8149	114	11	and	and	CCONJ
fueconorg-8149	114	12	,	,	PUNCT
fueconorg-8149	114	13	thus	thus	ADV
fueconorg-8149	114	14	,	,	PUNCT
fueconorg-8149	114	15	require	require	VERB
fueconorg-8149	114	16	no	no	DET
fueconorg-8149	114	17	further	further	ADJ
fueconorg-8149	114	18	transposition	transposition	NOUN
fueconorg-8149	114	19	.	.	PUNCT
fueconorg-8149	115	1	the	the	DET
fueconorg-8149	115	2	directive	directive	NOUN
fueconorg-8149	115	3	requires	require	VERB
fueconorg-8149	115	4	the	the	DET
fueconorg-8149	115	5	eu	eu	PROPN
fueconorg-8149	115	6	commission	commission	PROPN
fueconorg-8149	115	7	to	to	PART
fueconorg-8149	115	8	consider	consider	VERB
fueconorg-8149	115	9	relevant	relevant	ADJ
fueconorg-8149	115	10	development	development	NOUN
fueconorg-8149	115	11	in	in	ADP
fueconorg-8149	115	12	the	the	DET
fueconorg-8149	115	13	works	work	NOUN
fueconorg-8149	115	14	of	of	ADP
fueconorg-8149	115	15	global	global	ADJ
fueconorg-8149	115	16	standard	standard	ADJ
fueconorg-8149	115	17	-	-	PUNCT
fueconorg-8149	115	18	setting	set	VERB
fueconorg-8149	115	19	initiatives	initiative	NOUN
fueconorg-8149	115	20	,	,	PUNCT
fueconorg-8149	115	21	e.	e.	PROPN
fueconorg-8149	115	22	g.	g.	PROPN
fueconorg-8149	115	23	by	by	ADP
fueconorg-8149	115	24	the	the	DET
fueconorg-8149	115	25	ifrs	ifrs	PROPN
fueconorg-8149	115	26	foundation	foundation	NOUN
fueconorg-8149	115	27	or	or	CCONJ
fueconorg-8149	115	28	with	with	ADP
fueconorg-8149	115	29	regard	regard	NOUN
fueconorg-8149	115	30	to	to	ADP
fueconorg-8149	115	31	natural	natural	ADJ
fueconorg-8149	115	32	capital	capital	NOUN
fueconorg-8149	115	33	accounting	accounting	NOUN
fueconorg-8149	115	34	.	.	PUNCT
fueconorg-8149	116	1	however	however	ADV
fueconorg-8149	116	2	,	,	PUNCT
fueconorg-8149	116	3	this	this	DET
fueconorg-8149	116	4	requirement	requirement	NOUN
fueconorg-8149	116	5	still	still	ADV
fueconorg-8149	116	6	seems	seem	VERB
fueconorg-8149	116	7	vague	vague	ADJ
fueconorg-8149	116	8	and	and	CCONJ
fueconorg-8149	116	9	will	will	AUX
fueconorg-8149	116	10	require	require	VERB
fueconorg-8149	116	11	further	further	ADJ
fueconorg-8149	116	12	clarification	clarification	NOUN
fueconorg-8149	116	13	once	once	SCONJ
fueconorg-8149	116	14	the	the	DET
fueconorg-8149	116	15	csrd	csrd	NOUN
fueconorg-8149	116	16	enters	enter	VERB
fueconorg-8149	116	17	into	into	ADP
fueconorg-8149	116	18	force	force	NOUN
fueconorg-8149	116	19	and	and	CCONJ
fueconorg-8149	116	20	the	the	DET
fueconorg-8149	116	21	first	first	ADJ
fueconorg-8149	116	22	delegated	delegate	VERB
fueconorg-8149	116	23	acts	act	NOUN
fueconorg-8149	116	24	are	be	AUX
fueconorg-8149	116	25	to	to	PART
fueconorg-8149	116	26	be	be	AUX
fueconorg-8149	116	27	adopted	adopt	VERB
fueconorg-8149	116	28	.	.	PUNCT
fueconorg-8149	117	1	so	so	ADV
fueconorg-8149	117	2	far	far	ADV
fueconorg-8149	117	3	,	,	PUNCT
fueconorg-8149	117	4	this	this	DET
fueconorg-8149	117	5	aspect	aspect	NOUN
fueconorg-8149	117	6	of	of	ADP
fueconorg-8149	117	7	the	the	DET
fueconorg-8149	117	8	proposed	propose	VERB
fueconorg-8149	117	9	directive	directive	NOUN
fueconorg-8149	117	10	seems	seem	VERB
fueconorg-8149	117	11	to	to	PART
fueconorg-8149	117	12	attract	attract	VERB
fueconorg-8149	117	13	considerable	considerable	ADJ
fueconorg-8149	117	14	attention	attention	NOUN
fueconorg-8149	117	15	since	since	SCONJ
fueconorg-8149	117	16	many	many	ADJ
fueconorg-8149	117	17	companies	company	NOUN
fueconorg-8149	117	18	and	and	CCONJ
fueconorg-8149	117	19	stakeholders	stakeholder	NOUN
fueconorg-8149	117	20	doubt	doubt	VERB
fueconorg-8149	117	21	that	that	SCONJ
fueconorg-8149	117	22	a	a	DET
fueconorg-8149	117	23	european	european	ADJ
fueconorg-8149	117	24	way	way	NOUN
fueconorg-8149	117	25	in	in	ADP
fueconorg-8149	117	26	sustainability	sustainability	NOUN
fueconorg-8149	117	27	reporting	reporting	NOUN
fueconorg-8149	117	28	is	be	AUX
fueconorg-8149	117	29	effective	effective	ADJ
fueconorg-8149	117	30	given	give	VERB
fueconorg-8149	117	31	the	the	DET
fueconorg-8149	117	32	international	international	ADJ
fueconorg-8149	117	33	scope	scope	NOUN
fueconorg-8149	117	34	of	of	ADP
fueconorg-8149	117	35	activities	activity	NOUN
fueconorg-8149	117	36	that	that	PRON
fueconorg-8149	117	37	european	european	ADJ
fueconorg-8149	117	38	companies	company	NOUN
fueconorg-8149	117	39	are	be	AUX
fueconorg-8149	117	40	engaged	engage	VERB
fueconorg-8149	117	41	in	in	ADP
fueconorg-8149	117	42	(	(	PUNCT
fueconorg-8149	117	43	e.	e.	PROPN
fueconorg-8149	117	44	g.	g.	PROPN
fueconorg-8149	117	45	drsc	drsc	PROPN
fueconorg-8149	117	46	,	,	PUNCT
fueconorg-8149	117	47	2021a	2021a	NUM
fueconorg-8149	117	48	)	)	PUNCT
fueconorg-8149	117	49	.	.	PUNCT
fueconorg-8149	118	1	but	but	CCONJ
fueconorg-8149	118	2	,	,	PUNCT
fueconorg-8149	118	3	obviously	obviously	ADV
fueconorg-8149	118	4	,	,	PUNCT
fueconorg-8149	118	5	the	the	DET
fueconorg-8149	118	6	eu	eu	PROPN
fueconorg-8149	118	7	commission	commission	PROPN
fueconorg-8149	118	8	’s	’s	PART
fueconorg-8149	118	9	initiative	initiative	NOUN
fueconorg-8149	118	10	and	and	CCONJ
fueconorg-8149	118	11	the	the	DET
fueconorg-8149	118	12	project	project	NOUN
fueconorg-8149	118	13	of	of	ADP
fueconorg-8149	118	14	the	the	DET
fueconorg-8149	118	15	ifrs	ifrs	PROPN
fueconorg-8149	118	16	foundation	foundation	PROPN
fueconorg-8149	118	17	seem	seem	VERB
fueconorg-8149	118	18	to	to	PART
fueconorg-8149	118	19	move	move	VERB
fueconorg-8149	118	20	in	in	ADP
fueconorg-8149	118	21	different	different	ADJ
fueconorg-8149	118	22	directions	direction	NOUN
fueconorg-8149	118	23	concerning	concern	VERB
fueconorg-8149	118	24	the	the	DET
fueconorg-8149	118	25	structure	structure	NOUN
fueconorg-8149	118	26	and	and	CCONJ
fueconorg-8149	118	27	priorities	priority	NOUN
fueconorg-8149	118	28	of	of	ADP
fueconorg-8149	118	29	the	the	DET
fueconorg-8149	118	30	developed	develop	VERB
fueconorg-8149	118	31	standards	standard	NOUN
fueconorg-8149	118	32	,	,	PUNCT
fueconorg-8149	118	33	which	which	PRON
fueconorg-8149	118	34	might	might	AUX
fueconorg-8149	118	35	induce	induce	VERB
fueconorg-8149	118	36	considerable	considerable	ADJ
fueconorg-8149	118	37	complexity	complexity	NOUN
fueconorg-8149	118	38	and	and	CCONJ
fueconorg-8149	118	39	cost	cost	NOUN
fueconorg-8149	118	40	for	for	ADP
fueconorg-8149	118	41	european	european	ADJ
fueconorg-8149	118	42	companies	company	NOUN
fueconorg-8149	118	43	having	have	VERB
fueconorg-8149	118	44	to	to	PART
fueconorg-8149	118	45	consider	consider	VERB
fueconorg-8149	118	46	both	both	DET
fueconorg-8149	118	47	developments	development	NOUN
fueconorg-8149	118	48	in	in	ADP
fueconorg-8149	118	49	their	their	PRON
fueconorg-8149	118	50	reports	report	NOUN
fueconorg-8149	118	51	factually	factually	ADV
fueconorg-8149	118	52	(	(	PUNCT
fueconorg-8149	118	53	lanfermann	lanfermann	PROPN
fueconorg-8149	118	54	et	et	PROPN
fueconorg-8149	118	55	.	.	PUNCT
fueconorg-8149	119	1	al	al	PROPN
fueconorg-8149	119	2	.	.	PROPN
fueconorg-8149	119	3	,	,	PUNCT
fueconorg-8149	119	4	2021	2021	NUM
fueconorg-8149	119	5	)	)	PUNCT
fueconorg-8149	119	6	.	.	PUNCT
fueconorg-8149	120	1	furthermore	furthermore	ADV
fueconorg-8149	120	2	,	,	PUNCT
fueconorg-8149	120	3	the	the	DET
fueconorg-8149	120	4	csrd	csrd	NOUN
fueconorg-8149	120	5	refers	refer	VERB
fueconorg-8149	120	6	to	to	ADP
fueconorg-8149	120	7	mechanisms	mechanism	NOUN
fueconorg-8149	120	8	for	for	ADP
fueconorg-8149	120	9	assessing	assess	VERB
fueconorg-8149	120	10	the	the	DET
fueconorg-8149	120	11	equivalence	equivalence	NOUN
fueconorg-8149	120	12	of	of	ADP
fueconorg-8149	120	13	standards	standard	NOUN
fueconorg-8149	120	14	applied	apply	VERB
fueconorg-8149	120	15	by	by	ADP
fueconorg-8149	120	16	third	third	ADJ
fueconorg-8149	120	17	-	-	PUNCT
fueconorg-8149	120	18	country	country	NOUN
fueconorg-8149	120	19	issuers	issuer	NOUN
fueconorg-8149	120	20	.	.	PUNCT
fueconorg-8149	121	1	this	this	PRON
fueconorg-8149	121	2	is	be	AUX
fueconorg-8149	121	3	important	important	ADJ
fueconorg-8149	121	4	with	with	ADP
fueconorg-8149	121	5	regard	regard	NOUN
fueconorg-8149	121	6	to	to	ADP
fueconorg-8149	121	7	the	the	DET
fueconorg-8149	121	8	extended	extended	ADJ
fueconorg-8149	121	9	scope	scope	NOUN
fueconorg-8149	121	10	of	of	ADP
fueconorg-8149	121	11	the	the	DET
fueconorg-8149	121	12	proposed	propose	VERB
fueconorg-8149	121	13	reporting	reporting	NOUN
fueconorg-8149	121	14	obligations	obligation	NOUN
fueconorg-8149	121	15	as	as	ADV
fueconorg-8149	121	16	well	well	ADV
fueconorg-8149	121	17	as	as	ADP
fueconorg-8149	121	18	to	to	ADP
fueconorg-8149	121	19	exemptions	exemption	NOUN
fueconorg-8149	121	20	applicable	applicable	ADJ
fueconorg-8149	121	21	for	for	ADP
fueconorg-8149	121	22	european	european	ADJ
fueconorg-8149	121	23	subsidiaries	subsidiary	NOUN
fueconorg-8149	121	24	of	of	ADP
fueconorg-8149	121	25	third	third	ADJ
fueconorg-8149	121	26	-	-	PUNCT
fueconorg-8149	121	27	country	country	NOUN
fueconorg-8149	121	28	parent	parent	NOUN
fueconorg-8149	121	29	companies	company	NOUN
fueconorg-8149	121	30	.	.	PUNCT
fueconorg-8149	122	1	unfortunately	unfortunately	ADV
fueconorg-8149	122	2	,	,	PUNCT
fueconorg-8149	122	3	the	the	DET
fueconorg-8149	122	4	csrd	csrd	NOUN
fueconorg-8149	122	5	again	again	ADV
fueconorg-8149	122	6	misses	miss	VERB
fueconorg-8149	122	7	any	any	DET
fueconorg-8149	122	8	further	further	ADJ
fueconorg-8149	122	9	clarification	clarification	NOUN
fueconorg-8149	122	10	.	.	PUNCT
fueconorg-8149	123	1	this	this	PRON
fueconorg-8149	123	2	might	might	AUX
fueconorg-8149	123	3	be	be	AUX
fueconorg-8149	123	4	due	due	ADJ
fueconorg-8149	123	5	to	to	ADP
fueconorg-8149	123	6	the	the	DET
fueconorg-8149	123	7	fact	fact	NOUN
fueconorg-8149	123	8	that	that	SCONJ
fueconorg-8149	123	9	the	the	DET
fueconorg-8149	123	10	european	european	ADJ
fueconorg-8149	123	11	sustainability	sustainability	NOUN
fueconorg-8149	123	12	reporting	reporting	NOUN
fueconorg-8149	123	13	standards	standard	NOUN
fueconorg-8149	123	14	are	be	AUX
fueconorg-8149	123	15	also	also	ADV
fueconorg-8149	123	16	still	still	ADV
fueconorg-8149	123	17	under	under	ADP
fueconorg-8149	123	18	construction	construction	NOUN
fueconorg-8149	123	19	and	and	CCONJ
fueconorg-8149	123	20	,	,	PUNCT
fueconorg-8149	123	21	thus	thus	ADV
fueconorg-8149	123	22	,	,	PUNCT
fueconorg-8149	123	23	an	an	DET
fueconorg-8149	123	24	assessment	assessment	NOUN
fueconorg-8149	123	25	of	of	ADP
fueconorg-8149	123	26	potentially	potentially	ADV
fueconorg-8149	123	27	equivalent	equivalent	ADJ
fueconorg-8149	123	28	other	other	ADJ
fueconorg-8149	123	29	standards	standard	NOUN
fueconorg-8149	123	30	is	be	AUX
fueconorg-8149	123	31	difficult	difficult	ADJ
fueconorg-8149	123	32	at	at	ADP
fueconorg-8149	123	33	the	the	DET
fueconorg-8149	123	34	moment	moment	NOUN
fueconorg-8149	123	35	.	.	PUNCT
fueconorg-8149	124	1	for	for	ADP
fueconorg-8149	124	2	third	third	ADJ
fueconorg-8149	124	3	-	-	PUNCT
fueconorg-8149	124	4	country	country	NOUN
fueconorg-8149	124	5	issuers	issuer	NOUN
fueconorg-8149	124	6	,	,	PUNCT
fueconorg-8149	124	7	however	however	ADV
fueconorg-8149	124	8	,	,	PUNCT
fueconorg-8149	124	9	this	this	PRON
fueconorg-8149	124	10	is	be	AUX
fueconorg-8149	124	11	an	an	DET
fueconorg-8149	124	12	aspect	aspect	NOUN
fueconorg-8149	124	13	of	of	ADP
fueconorg-8149	124	14	utmost	utmost	ADJ
fueconorg-8149	124	15	importance	importance	NOUN
fueconorg-8149	124	16	(	(	PUNCT
fueconorg-8149	124	17	and	and	CCONJ
fueconorg-8149	124	18	corresponding	corresponding	ADJ
fueconorg-8149	124	19	time	time	NOUN
fueconorg-8149	124	20	pressure	pressure	NOUN
fueconorg-8149	124	21	)	)	PUNCT
fueconorg-8149	124	22	.	.	PUNCT
fueconorg-8149	125	1	2.5	2.5	NUM
fueconorg-8149	125	2	.	.	PUNCT
fueconorg-8149	126	1	disclosure	disclosure	NOUN
fueconorg-8149	126	2	concerning	concern	VERB
fueconorg-8149	126	3	the	the	DET
fueconorg-8149	126	4	way	way	NOUN
fueconorg-8149	126	5	that	that	PRON
fueconorg-8149	126	6	sustainability	sustainability	NOUN
fueconorg-8149	126	7	reports	report	NOUN
fueconorg-8149	126	8	are	be	AUX
fueconorg-8149	126	9	published	publish	VERB
fueconorg-8149	126	10	,	,	PUNCT
fueconorg-8149	126	11	the	the	DET
fueconorg-8149	126	12	csrd	csrd	NOUN
fueconorg-8149	126	13	proposes	propose	VERB
fueconorg-8149	126	14	to	to	PART
fueconorg-8149	126	15	abolish	abolish	VERB
fueconorg-8149	126	16	the	the	DET
fueconorg-8149	126	17	current	current	ADJ
fueconorg-8149	126	18	nfrd	nfrd	NOUN
fueconorg-8149	126	19	’s	’s	PART
fueconorg-8149	126	20	option	option	NOUN
fueconorg-8149	126	21	to	to	PART
fueconorg-8149	126	22	either	either	CCONJ
fueconorg-8149	126	23	disclose	disclose	VERB
fueconorg-8149	126	24	information	information	NOUN
fueconorg-8149	126	25	in	in	ADP
fueconorg-8149	126	26	the	the	DET
fueconorg-8149	126	27	management	management	NOUN
fueconorg-8149	126	28	commentary	commentary	NOUN
fueconorg-8149	126	29	or	or	CCONJ
fueconorg-8149	126	30	as	as	ADP
fueconorg-8149	126	31	a	a	DET
fueconorg-8149	126	32	separate	separate	ADJ
fueconorg-8149	126	33	(	(	PUNCT
fueconorg-8149	126	34	stand	stand	VERB
fueconorg-8149	126	35	-	-	PUNCT
fueconorg-8149	126	36	alone	alone	ADV
fueconorg-8149	126	37	)	)	PUNCT
fueconorg-8149	126	38	report	report	NOUN
fueconorg-8149	126	39	.	.	PUNCT
fueconorg-8149	127	1	in	in	ADP
fueconorg-8149	127	2	order	order	NOUN
fueconorg-8149	127	3	to	to	PART
fueconorg-8149	127	4	improve	improve	VERB
fueconorg-8149	127	5	the	the	DET
fueconorg-8149	127	6	connectivity	connectivity	NOUN
fueconorg-8149	127	7	of	of	ADP
fueconorg-8149	127	8	376	376	NUM
fueconorg-8149	127	9	j.	j.	NOUN
fueconorg-8149	127	10	baumüller	baumüller	PROPN
fueconorg-8149	127	11	,	,	PUNCT
fueconorg-8149	127	12	s.	s.	PROPN
fueconorg-8149	127	13	o.	o.	PROPN
fueconorg-8149	127	14	grbenic	grbenic	PROPN
fueconorg-8149	127	15	financial	financial	ADJ
fueconorg-8149	127	16	and	and	CCONJ
fueconorg-8149	127	17	sustainability	sustainability	NOUN
fueconorg-8149	127	18	-	-	PUNCT
fueconorg-8149	127	19	related	relate	VERB
fueconorg-8149	127	20	information	information	NOUN
fueconorg-8149	127	21	,	,	PUNCT
fueconorg-8149	127	22	only	only	ADV
fueconorg-8149	127	23	a	a	DET
fueconorg-8149	127	24	publication	publication	NOUN
fueconorg-8149	127	25	as	as	ADP
fueconorg-8149	127	26	part	part	NOUN
fueconorg-8149	127	27	of	of	ADP
fueconorg-8149	127	28	the	the	DET
fueconorg-8149	127	29	management	management	NOUN
fueconorg-8149	127	30	commentary	commentary	NOUN
fueconorg-8149	127	31	shall	shall	AUX
fueconorg-8149	127	32	be	be	AUX
fueconorg-8149	127	33	possible	possible	ADJ
fueconorg-8149	127	34	.	.	PUNCT
fueconorg-8149	128	1	however	however	ADV
fueconorg-8149	128	2	,	,	PUNCT
fueconorg-8149	128	3	it	it	PRON
fueconorg-8149	128	4	is	be	AUX
fueconorg-8149	128	5	not	not	PART
fueconorg-8149	128	6	specified	specify	VERB
fueconorg-8149	128	7	whether	whether	SCONJ
fueconorg-8149	128	8	this	this	PRON
fueconorg-8149	128	9	shall	shall	AUX
fueconorg-8149	128	10	be	be	AUX
fueconorg-8149	128	11	made	make	VERB
fueconorg-8149	128	12	in	in	ADP
fueconorg-8149	128	13	the	the	DET
fueconorg-8149	128	14	form	form	NOUN
fueconorg-8149	128	15	of	of	ADP
fueconorg-8149	128	16	a	a	DET
fueconorg-8149	128	17	separate	separate	ADJ
fueconorg-8149	128	18	chapter	chapter	NOUN
fueconorg-8149	128	19	of	of	ADP
fueconorg-8149	128	20	the	the	DET
fueconorg-8149	128	21	management	management	NOUN
fueconorg-8149	128	22	commentary	commentary	NOUN
fueconorg-8149	128	23	or	or	CCONJ
fueconorg-8149	128	24	even	even	ADV
fueconorg-8149	128	25	fully	fully	ADV
fueconorg-8149	128	26	integrated	integrate	VERB
fueconorg-8149	128	27	into	into	ADP
fueconorg-8149	128	28	its	its	PRON
fueconorg-8149	128	29	various	various	ADJ
fueconorg-8149	128	30	chapters	chapter	NOUN
fueconorg-8149	128	31	.	.	PUNCT
fueconorg-8149	129	1	reflecting	reflect	VERB
fueconorg-8149	129	2	the	the	DET
fueconorg-8149	129	3	current	current	ADJ
fueconorg-8149	129	4	practice	practice	NOUN
fueconorg-8149	129	5	in	in	ADP
fueconorg-8149	129	6	many	many	ADJ
fueconorg-8149	129	7	eu	eu	PROPN
fueconorg-8149	129	8	member	member	NOUN
fueconorg-8149	129	9	countries	country	NOUN
fueconorg-8149	129	10	showing	show	VERB
fueconorg-8149	129	11	a	a	DET
fueconorg-8149	129	12	prevalence	prevalence	NOUN
fueconorg-8149	129	13	of	of	ADP
fueconorg-8149	129	14	separate	separate	ADJ
fueconorg-8149	129	15	non	non	ADJ
fueconorg-8149	129	16	-	-	ADJ
fueconorg-8149	129	17	financial	financial	ADJ
fueconorg-8149	129	18	reports	report	NOUN
fueconorg-8149	129	19	(	(	PUNCT
fueconorg-8149	129	20	e.	e.	PROPN
fueconorg-8149	129	21	g.	g.	PROPN
fueconorg-8149	129	22	drsc	drsc	PROPN
fueconorg-8149	129	23	,	,	PUNCT
fueconorg-8149	129	24	2021b	2021b	NUM
fueconorg-8149	129	25	)	)	PUNCT
fueconorg-8149	129	26	,	,	PUNCT
fueconorg-8149	129	27	this	this	PRON
fueconorg-8149	129	28	would	would	AUX
fueconorg-8149	129	29	imply	imply	VERB
fueconorg-8149	129	30	the	the	DET
fueconorg-8149	129	31	need	need	NOUN
fueconorg-8149	129	32	for	for	SCONJ
fueconorg-8149	129	33	a	a	DET
fueconorg-8149	129	34	fundamental	fundamental	ADJ
fueconorg-8149	129	35	change	change	NOUN
fueconorg-8149	129	36	in	in	ADP
fueconorg-8149	129	37	the	the	DET
fueconorg-8149	129	38	reporting	reporting	NOUN
fueconorg-8149	129	39	practice	practice	NOUN
fueconorg-8149	129	40	having	have	VERB
fueconorg-8149	129	41	impact	impact	NOUN
fueconorg-8149	129	42	on	on	ADP
fueconorg-8149	129	43	the	the	DET
fueconorg-8149	129	44	amount	amount	NOUN
fueconorg-8149	129	45	and	and	CCONJ
fueconorg-8149	129	46	the	the	DET
fueconorg-8149	129	47	style	style	NOUN
fueconorg-8149	129	48	of	of	ADP
fueconorg-8149	129	49	reporting	reporting	NOUN
fueconorg-8149	129	50	of	of	ADP
fueconorg-8149	129	51	information	information	NOUN
fueconorg-8149	129	52	as	as	ADV
fueconorg-8149	129	53	well	well	ADV
fueconorg-8149	129	54	as	as	ADP
fueconorg-8149	129	55	on	on	ADP
fueconorg-8149	129	56	the	the	DET
fueconorg-8149	129	57	costs	cost	NOUN
fueconorg-8149	129	58	associated	associate	VERB
fueconorg-8149	129	59	(	(	PUNCT
fueconorg-8149	129	60	ceps	cep	NOUN
fueconorg-8149	129	61	,	,	PUNCT
fueconorg-8149	129	62	2020	2020	NUM
fueconorg-8149	129	63	)	)	PUNCT
fueconorg-8149	129	64	.	.	PUNCT
fueconorg-8149	130	1	conceptually	conceptually	ADV
fueconorg-8149	130	2	,	,	PUNCT
fueconorg-8149	130	3	it	it	PRON
fueconorg-8149	130	4	introduces	introduce	VERB
fueconorg-8149	130	5	inconsistencies	inconsistency	NOUN
fueconorg-8149	130	6	with	with	ADP
fueconorg-8149	130	7	the	the	DET
fueconorg-8149	130	8	traditional	traditional	ADJ
fueconorg-8149	130	9	focus	focus	NOUN
fueconorg-8149	130	10	of	of	ADP
fueconorg-8149	130	11	financial	financial	ADJ
fueconorg-8149	130	12	reporting	reporting	NOUN
fueconorg-8149	130	13	in	in	ADP
fueconorg-8149	130	14	the	the	DET
fueconorg-8149	130	15	management	management	NOUN
fueconorg-8149	130	16	commentary	commentary	NOUN
fueconorg-8149	130	17	–	–	PUNCT
fueconorg-8149	130	18	given	give	VERB
fueconorg-8149	130	19	the	the	DET
fueconorg-8149	130	20	extended	extended	ADJ
fueconorg-8149	130	21	perspectives	perspective	NOUN
fueconorg-8149	130	22	that	that	PRON
fueconorg-8149	130	23	have	have	VERB
fueconorg-8149	130	24	to	to	PART
fueconorg-8149	130	25	be	be	AUX
fueconorg-8149	130	26	taken	take	VERB
fueconorg-8149	130	27	into	into	ADP
fueconorg-8149	130	28	consideration	consideration	NOUN
fueconorg-8149	130	29	(	(	PUNCT
fueconorg-8149	130	30	müller	müller	PROPN
fueconorg-8149	130	31	et	et	PROPN
fueconorg-8149	130	32	al	al	PROPN
fueconorg-8149	130	33	.	.	PROPN
fueconorg-8149	130	34	,	,	PUNCT
fueconorg-8149	130	35	2021	2021	NUM
fueconorg-8149	130	36	)	)	PUNCT
fueconorg-8149	130	37	.	.	PUNCT
fueconorg-8149	131	1	furthermore	furthermore	ADV
fueconorg-8149	131	2	,	,	PUNCT
fueconorg-8149	131	3	the	the	DET
fueconorg-8149	131	4	csrd	csrd	NOUN
fueconorg-8149	131	5	requires	require	VERB
fueconorg-8149	131	6	companies	company	NOUN
fueconorg-8149	131	7	to	to	PART
fueconorg-8149	131	8	prepare	prepare	VERB
fueconorg-8149	131	9	their	their	PRON
fueconorg-8149	131	10	sustainability	sustainability	NOUN
fueconorg-8149	131	11	information	information	NOUN
fueconorg-8149	131	12	in	in	ADP
fueconorg-8149	131	13	a	a	DET
fueconorg-8149	131	14	single	single	ADJ
fueconorg-8149	131	15	electronic	electronic	ADJ
fueconorg-8149	131	16	reporting	reporting	NOUN
fueconorg-8149	131	17	format	format	NOUN
fueconorg-8149	131	18	(	(	PUNCT
fueconorg-8149	131	19	following	follow	VERB
fueconorg-8149	131	20	the	the	DET
fueconorg-8149	131	21	esef	esef	PROPN
fueconorg-8149	131	22	regulation	regulation	PROPN
fueconorg-8149	131	23	)	)	PUNCT
fueconorg-8149	131	24	.	.	PUNCT
fueconorg-8149	132	1	this	this	PRON
fueconorg-8149	132	2	is	be	AUX
fueconorg-8149	132	3	of	of	ADP
fueconorg-8149	132	4	fundamental	fundamental	ADJ
fueconorg-8149	132	5	importance	importance	NOUN
fueconorg-8149	132	6	to	to	ADP
fueconorg-8149	132	7	the	the	DET
fueconorg-8149	132	8	plans	plan	NOUN
fueconorg-8149	132	9	of	of	ADP
fueconorg-8149	132	10	the	the	DET
fueconorg-8149	132	11	eu	eu	PROPN
fueconorg-8149	132	12	commission	commission	PROPN
fueconorg-8149	132	13	to	to	PART
fueconorg-8149	132	14	introduce	introduce	VERB
fueconorg-8149	132	15	the	the	DET
fueconorg-8149	132	16	european	european	ADJ
fueconorg-8149	132	17	single	single	ADJ
fueconorg-8149	132	18	access	access	NOUN
fueconorg-8149	132	19	point	point	NOUN
fueconorg-8149	132	20	(	(	PUNCT
fueconorg-8149	132	21	esap	esap	NOUN
fueconorg-8149	132	22	)	)	PUNCT
fueconorg-8149	132	23	being	be	AUX
fueconorg-8149	132	24	announced	announce	VERB
fueconorg-8149	132	25	in	in	ADP
fueconorg-8149	132	26	the	the	DET
fueconorg-8149	132	27	capital	capital	NOUN
fueconorg-8149	132	28	markets	market	NOUN
fueconorg-8149	132	29	union	union	NOUN
fueconorg-8149	132	30	action	action	NOUN
fueconorg-8149	132	31	plan	plan	NOUN
fueconorg-8149	132	32	.	.	PUNCT
fueconorg-8149	133	1	by	by	ADP
fueconorg-8149	133	2	this	this	DET
fueconorg-8149	133	3	esap	esap	NOUN
fueconorg-8149	133	4	,	,	PUNCT
fueconorg-8149	133	5	a	a	DET
fueconorg-8149	133	6	universal	universal	ADJ
fueconorg-8149	133	7	accessibility	accessibility	NOUN
fueconorg-8149	133	8	of	of	ADP
fueconorg-8149	133	9	the	the	DET
fueconorg-8149	133	10	information	information	NOUN
fueconorg-8149	133	11	generated	generate	VERB
fueconorg-8149	133	12	by	by	ADP
fueconorg-8149	133	13	companies	company	NOUN
fueconorg-8149	133	14	with	with	ADP
fueconorg-8149	133	15	regard	regard	NOUN
fueconorg-8149	133	16	to	to	ADP
fueconorg-8149	133	17	their	their	PRON
fueconorg-8149	133	18	financial	financial	ADJ
fueconorg-8149	133	19	and	and	CCONJ
fueconorg-8149	133	20	sustainability	sustainability	NOUN
fueconorg-8149	133	21	-	-	PUNCT
fueconorg-8149	133	22	related	relate	VERB
fueconorg-8149	133	23	performance	performance	NOUN
fueconorg-8149	133	24	would	would	AUX
fueconorg-8149	133	25	be	be	AUX
fueconorg-8149	133	26	achieved	achieve	VERB
fueconorg-8149	133	27	(	(	PUNCT
fueconorg-8149	133	28	european	european	PROPN
fueconorg-8149	133	29	commission	commission	PROPN
fueconorg-8149	133	30	,	,	PUNCT
fueconorg-8149	133	31	2021c	2021c	NUM
fueconorg-8149	133	32	)	)	PUNCT
fueconorg-8149	133	33	.	.	PUNCT
fueconorg-8149	134	1	this	this	DET
fueconorg-8149	134	2	link	link	NOUN
fueconorg-8149	134	3	is	be	AUX
fueconorg-8149	134	4	of	of	ADP
fueconorg-8149	134	5	high	high	ADJ
fueconorg-8149	134	6	importance	importance	NOUN
fueconorg-8149	134	7	for	for	ADP
fueconorg-8149	134	8	financial	financial	ADJ
fueconorg-8149	134	9	market	market	NOUN
fueconorg-8149	134	10	participants	participant	NOUN
fueconorg-8149	134	11	in	in	ADP
fueconorg-8149	134	12	order	order	NOUN
fueconorg-8149	134	13	to	to	PART
fueconorg-8149	134	14	fulfill	fulfill	VERB
fueconorg-8149	134	15	their	their	PRON
fueconorg-8149	134	16	reporting	reporting	NOUN
fueconorg-8149	134	17	requirements	requirement	NOUN
fueconorg-8149	134	18	as	as	SCONJ
fueconorg-8149	134	19	mandated	mandate	VERB
fueconorg-8149	134	20	by	by	ADP
fueconorg-8149	134	21	the	the	DET
fueconorg-8149	134	22	sfdr	sfdr	NOUN
fueconorg-8149	134	23	.	.	PUNCT
fueconorg-8149	135	1	2.6	2.6	NUM
fueconorg-8149	135	2	.	.	PUNCT
fueconorg-8149	136	1	corporate	corporate	ADJ
fueconorg-8149	136	2	governance	governance	NOUN
fueconorg-8149	136	3	ultimately	ultimately	ADV
fueconorg-8149	136	4	,	,	PUNCT
fueconorg-8149	136	5	the	the	DET
fueconorg-8149	136	6	csrd	csrd	NOUN
fueconorg-8149	136	7	focuses	focus	VERB
fueconorg-8149	136	8	on	on	ADP
fueconorg-8149	136	9	governance	governance	NOUN
fueconorg-8149	136	10	mechanisms	mechanism	NOUN
fueconorg-8149	136	11	within	within	ADP
fueconorg-8149	136	12	companies	company	NOUN
fueconorg-8149	136	13	that	that	PRON
fueconorg-8149	136	14	underlie	underlie	VERB
fueconorg-8149	136	15	their	their	PRON
fueconorg-8149	136	16	sustainability	sustainability	NOUN
fueconorg-8149	136	17	reporting	reporting	NOUN
fueconorg-8149	136	18	regime	regime	NOUN
fueconorg-8149	136	19	.	.	PUNCT
fueconorg-8149	137	1	specifically	specifically	ADV
fueconorg-8149	137	2	,	,	PUNCT
fueconorg-8149	137	3	it	it	PRON
fueconorg-8149	137	4	addresses	address	VERB
fueconorg-8149	137	5	both	both	CCONJ
fueconorg-8149	137	6	internal	internal	ADJ
fueconorg-8149	137	7	and	and	CCONJ
fueconorg-8149	137	8	external	external	ADJ
fueconorg-8149	137	9	mechanisms	mechanism	NOUN
fueconorg-8149	137	10	.	.	PUNCT
fueconorg-8149	138	1	this	this	DET
fueconorg-8149	138	2	focus	focus	NOUN
fueconorg-8149	138	3	refers	refer	VERB
fueconorg-8149	138	4	to	to	ADP
fueconorg-8149	138	5	the	the	DET
fueconorg-8149	138	6	criticism	criticism	NOUN
fueconorg-8149	138	7	on	on	ADP
fueconorg-8149	138	8	the	the	DET
fueconorg-8149	138	9	limited	limited	ADJ
fueconorg-8149	138	10	reliability	reliability	NOUN
fueconorg-8149	138	11	of	of	ADP
fueconorg-8149	138	12	information	information	NOUN
fueconorg-8149	138	13	published	publish	VERB
fueconorg-8149	138	14	by	by	ADP
fueconorg-8149	138	15	companies	company	NOUN
fueconorg-8149	138	16	.	.	PUNCT
fueconorg-8149	139	1	concerning	concern	VERB
fueconorg-8149	139	2	internal	internal	ADJ
fueconorg-8149	139	3	governance	governance	NOUN
fueconorg-8149	139	4	mechanisms	mechanism	NOUN
fueconorg-8149	139	5	,	,	PUNCT
fueconorg-8149	139	6	the	the	DET
fueconorg-8149	139	7	duties	duty	NOUN
fueconorg-8149	139	8	of	of	ADP
fueconorg-8149	139	9	the	the	DET
fueconorg-8149	139	10	management	management	NOUN
fueconorg-8149	139	11	and	and	CCONJ
fueconorg-8149	139	12	supervisory	supervisory	ADJ
fueconorg-8149	139	13	board	board	NOUN
fueconorg-8149	139	14	are	be	AUX
fueconorg-8149	139	15	addressed	address	VERB
fueconorg-8149	139	16	.	.	PUNCT
fueconorg-8149	140	1	first	first	ADV
fueconorg-8149	140	2	,	,	PUNCT
fueconorg-8149	140	3	the	the	DET
fueconorg-8149	140	4	responsibility	responsibility	NOUN
fueconorg-8149	140	5	statement	statement	NOUN
fueconorg-8149	140	6	of	of	ADP
fueconorg-8149	140	7	the	the	DET
fueconorg-8149	140	8	management	management	NOUN
fueconorg-8149	140	9	boards	board	NOUN
fueconorg-8149	140	10	is	be	AUX
fueconorg-8149	140	11	extended	extend	VERB
fueconorg-8149	140	12	to	to	ADP
fueconorg-8149	140	13	sustainability	sustainability	NOUN
fueconorg-8149	140	14	information	information	NOUN
fueconorg-8149	140	15	.	.	PUNCT
fueconorg-8149	141	1	second	second	ADV
fueconorg-8149	141	2	,	,	PUNCT
fueconorg-8149	141	3	the	the	DET
fueconorg-8149	141	4	responsibilities	responsibility	NOUN
fueconorg-8149	141	5	of	of	ADP
fueconorg-8149	141	6	the	the	DET
fueconorg-8149	141	7	audit	audit	NOUN
fueconorg-8149	141	8	committee	committee	NOUN
fueconorg-8149	141	9	are	be	AUX
fueconorg-8149	141	10	also	also	ADV
fueconorg-8149	141	11	extended	extend	VERB
fueconorg-8149	141	12	to	to	ADP
fueconorg-8149	141	13	the	the	DET
fueconorg-8149	141	14	sustainability	sustainability	NOUN
fueconorg-8149	141	15	reporting	reporting	NOUN
fueconorg-8149	141	16	of	of	ADP
fueconorg-8149	141	17	companies	company	NOUN
fueconorg-8149	141	18	.	.	PUNCT
fueconorg-8149	142	1	with	with	ADP
fueconorg-8149	142	2	regard	regard	NOUN
fueconorg-8149	142	3	to	to	ADP
fueconorg-8149	142	4	the	the	DET
fueconorg-8149	142	5	proposed	propose	VERB
fueconorg-8149	142	6	new	new	ADJ
fueconorg-8149	142	7	reporting	reporting	NOUN
fueconorg-8149	142	8	requirements	requirement	NOUN
fueconorg-8149	142	9	themselves	themselves	PRON
fueconorg-8149	142	10	,	,	PUNCT
fueconorg-8149	142	11	also	also	ADV
fueconorg-8149	142	12	the	the	DET
fueconorg-8149	142	13	need	need	NOUN
fueconorg-8149	142	14	to	to	PART
fueconorg-8149	142	15	report	report	VERB
fueconorg-8149	142	16	on	on	ADP
fueconorg-8149	142	17	the	the	DET
fueconorg-8149	142	18	role	role	NOUN
fueconorg-8149	142	19	of	of	ADP
fueconorg-8149	142	20	the	the	DET
fueconorg-8149	142	21	administrative	administrative	ADJ
fueconorg-8149	142	22	,	,	PUNCT
fueconorg-8149	142	23	management	management	NOUN
fueconorg-8149	142	24	and	and	CCONJ
fueconorg-8149	142	25	supervisory	supervisory	ADJ
fueconorg-8149	142	26	bodies	body	NOUN
fueconorg-8149	142	27	for	for	ADP
fueconorg-8149	142	28	sustainability	sustainability	NOUN
fueconorg-8149	142	29	matters	matter	NOUN
fueconorg-8149	142	30	as	as	ADV
fueconorg-8149	142	31	well	well	ADV
fueconorg-8149	142	32	as	as	ADP
fueconorg-8149	142	33	on	on	ADP
fueconorg-8149	142	34	the	the	DET
fueconorg-8149	142	35	link	link	NOUN
fueconorg-8149	142	36	to	to	ADP
fueconorg-8149	142	37	the	the	DET
fueconorg-8149	142	38	company	company	NOUN
fueconorg-8149	142	39	’s	’s	PART
fueconorg-8149	142	40	strategies	strategy	NOUN
fueconorg-8149	142	41	forces	force	VERB
fueconorg-8149	142	42	these	these	DET
fueconorg-8149	142	43	boards	board	NOUN
fueconorg-8149	142	44	to	to	PART
fueconorg-8149	142	45	further	far	ADV
fueconorg-8149	142	46	engage	engage	VERB
fueconorg-8149	142	47	in	in	ADP
fueconorg-8149	142	48	the	the	DET
fueconorg-8149	142	49	relevant	relevant	ADJ
fueconorg-8149	142	50	matters	matter	NOUN
fueconorg-8149	142	51	.	.	PUNCT
fueconorg-8149	143	1	concerning	concern	VERB
fueconorg-8149	143	2	external	external	ADJ
fueconorg-8149	143	3	governance	governance	NOUN
fueconorg-8149	143	4	mechanisms	mechanism	NOUN
fueconorg-8149	143	5	,	,	PUNCT
fueconorg-8149	143	6	the	the	DET
fueconorg-8149	143	7	mandatory	mandatory	ADJ
fueconorg-8149	143	8	assurance	assurance	NOUN
fueconorg-8149	143	9	of	of	ADP
fueconorg-8149	143	10	published	publish	VERB
fueconorg-8149	143	11	sustainability	sustainability	NOUN
fueconorg-8149	143	12	reports	report	NOUN
fueconorg-8149	143	13	is	be	AUX
fueconorg-8149	143	14	introduced	introduce	VERB
fueconorg-8149	143	15	.	.	PUNCT
fueconorg-8149	144	1	the	the	DET
fueconorg-8149	144	2	company	company	NOUN
fueconorg-8149	144	3	’s	’s	PART
fueconorg-8149	144	4	auditor	auditor	NOUN
fueconorg-8149	144	5	shall	shall	AUX
fueconorg-8149	144	6	be	be	AUX
fueconorg-8149	144	7	responsible	responsible	ADJ
fueconorg-8149	144	8	to	to	PART
fueconorg-8149	144	9	assess	assess	VERB
fueconorg-8149	144	10	the	the	DET
fueconorg-8149	144	11	compliance	compliance	NOUN
fueconorg-8149	144	12	of	of	ADP
fueconorg-8149	144	13	the	the	DET
fueconorg-8149	144	14	published	publish	VERB
fueconorg-8149	144	15	sustainability	sustainability	NOUN
fueconorg-8149	144	16	reports	report	NOUN
fueconorg-8149	144	17	along	along	ADP
fueconorg-8149	144	18	with	with	ADP
fueconorg-8149	144	19	the	the	DET
fueconorg-8149	144	20	requirements	requirement	NOUN
fueconorg-8149	144	21	of	of	ADP
fueconorg-8149	144	22	the	the	DET
fueconorg-8149	144	23	csrd	csrd	NOUN
fueconorg-8149	144	24	.	.	PUNCT
fueconorg-8149	145	1	specifically	specifically	ADV
fueconorg-8149	145	2	,	,	PUNCT
fueconorg-8149	145	3	the	the	DET
fueconorg-8149	145	4	directive	directive	NOUN
fueconorg-8149	145	5	stresses	stress	VERB
fueconorg-8149	145	6	four	four	NUM
fueconorg-8149	145	7	fields	field	NOUN
fueconorg-8149	145	8	to	to	PART
fueconorg-8149	145	9	focus	focus	VERB
fueconorg-8149	145	10	the	the	DET
fueconorg-8149	145	11	work	work	NOUN
fueconorg-8149	145	12	on	on	ADP
fueconorg-8149	145	13	:	:	PUNCT
fueconorg-8149	145	14	(	(	PUNCT
fueconorg-8149	145	15	i	i	NOUN
fueconorg-8149	145	16	)	)	PUNCT
fueconorg-8149	145	17	the	the	DET
fueconorg-8149	145	18	compliance	compliance	NOUN
fueconorg-8149	145	19	of	of	ADP
fueconorg-8149	145	20	the	the	DET
fueconorg-8149	145	21	sustainability	sustainability	NOUN
fueconorg-8149	145	22	reporting	report	VERB
fueconorg-8149	145	23	with	with	ADP
fueconorg-8149	145	24	the	the	DET
fueconorg-8149	145	25	european	european	ADJ
fueconorg-8149	145	26	sustainability	sustainability	NOUN
fueconorg-8149	145	27	reporting	reporting	NOUN
fueconorg-8149	145	28	standards	standard	NOUN
fueconorg-8149	145	29	developed	develop	VERB
fueconorg-8149	145	30	by	by	ADP
fueconorg-8149	145	31	the	the	DET
fueconorg-8149	145	32	efrag	efrag	PROPN
fueconorg-8149	145	33	,	,	PUNCT
fueconorg-8149	145	34	(	(	PUNCT
fueconorg-8149	145	35	ii	ii	NOUN
fueconorg-8149	145	36	)	)	PUNCT
fueconorg-8149	145	37	the	the	DET
fueconorg-8149	145	38	adequacy	adequacy	NOUN
fueconorg-8149	145	39	of	of	ADP
fueconorg-8149	145	40	the	the	DET
fueconorg-8149	145	41	process	process	NOUN
fueconorg-8149	145	42	of	of	ADP
fueconorg-8149	145	43	materiality	materiality	NOUN
fueconorg-8149	145	44	analysis	analysis	NOUN
fueconorg-8149	145	45	carried	carry	VERB
fueconorg-8149	145	46	out	out	ADP
fueconorg-8149	145	47	,	,	PUNCT
fueconorg-8149	145	48	(	(	PUNCT
fueconorg-8149	145	49	iii	iii	X
fueconorg-8149	145	50	)	)	PUNCT
fueconorg-8149	145	51	the	the	DET
fueconorg-8149	145	52	compliance	compliance	NOUN
fueconorg-8149	145	53	with	with	ADP
fueconorg-8149	145	54	the	the	DET
fueconorg-8149	145	55	requirement	requirement	NOUN
fueconorg-8149	145	56	to	to	PART
fueconorg-8149	145	57	mark	mark	VERB
fueconorg-8149	145	58	-	-	PUNCT
fueconorg-8149	145	59	up	up	ADP
fueconorg-8149	145	60	sustainability	sustainability	NOUN
fueconorg-8149	145	61	reporting	reporting	NOUN
fueconorg-8149	145	62	in	in	ADP
fueconorg-8149	145	63	accordance	accordance	NOUN
fueconorg-8149	145	64	with	with	ADP
fueconorg-8149	145	65	the	the	DET
fueconorg-8149	145	66	esef	esef	PROPN
fueconorg-8149	145	67	regulation	regulation	PROPN
fueconorg-8149	145	68	and	and	CCONJ
fueconorg-8149	145	69	(	(	PUNCT
fueconorg-8149	145	70	iv	iv	X
fueconorg-8149	145	71	)	)	PUNCT
fueconorg-8149	145	72	the	the	DET
fueconorg-8149	145	73	compliance	compliance	NOUN
fueconorg-8149	145	74	with	with	ADP
fueconorg-8149	145	75	the	the	DET
fueconorg-8149	145	76	reporting	reporting	NOUN
fueconorg-8149	145	77	requirements	requirement	NOUN
fueconorg-8149	145	78	of	of	ADP
fueconorg-8149	145	79	article	article	NOUN
fueconorg-8149	145	80	8	8	NUM
fueconorg-8149	145	81	of	of	ADP
fueconorg-8149	145	82	the	the	DET
fueconorg-8149	145	83	taxonomy	taxonomy	NOUN
fueconorg-8149	145	84	regulation	regulation	NOUN
fueconorg-8149	145	85	.	.	PUNCT
fueconorg-8149	146	1	besides	besides	SCONJ
fueconorg-8149	146	2	the	the	DET
fueconorg-8149	146	3	auditors	auditor	NOUN
fueconorg-8149	146	4	of	of	ADP
fueconorg-8149	146	5	the	the	DET
fueconorg-8149	146	6	financial	financial	ADJ
fueconorg-8149	146	7	statements	statement	NOUN
fueconorg-8149	146	8	published	publish	VERB
fueconorg-8149	146	9	by	by	ADP
fueconorg-8149	146	10	the	the	DET
fueconorg-8149	146	11	company	company	NOUN
fueconorg-8149	146	12	,	,	PUNCT
fueconorg-8149	146	13	also	also	ADV
fueconorg-8149	146	14	other	other	ADJ
fueconorg-8149	146	15	assurance	assurance	NOUN
fueconorg-8149	146	16	providers	provider	NOUN
fueconorg-8149	146	17	–	–	PUNCT
fueconorg-8149	146	18	as	as	SCONJ
fueconorg-8149	146	19	specified	specify	VERB
fueconorg-8149	146	20	by	by	ADP
fueconorg-8149	146	21	the	the	DET
fueconorg-8149	146	22	csrd	csrd	NOUN
fueconorg-8149	146	23	–	–	PUNCT
fueconorg-8149	146	24	can	can	AUX
fueconorg-8149	146	25	be	be	AUX
fueconorg-8149	146	26	mandated	mandate	VERB
fueconorg-8149	146	27	to	to	PART
fueconorg-8149	146	28	perform	perform	VERB
fueconorg-8149	146	29	these	these	DET
fueconorg-8149	146	30	assessments	assessment	NOUN
fueconorg-8149	146	31	.	.	PUNCT
fueconorg-8149	147	1	for	for	ADP
fueconorg-8149	147	2	the	the	DET
fueconorg-8149	147	3	first	first	ADJ
fueconorg-8149	147	4	three	three	NUM
fueconorg-8149	147	5	years	year	NOUN
fueconorg-8149	147	6	,	,	PUNCT
fueconorg-8149	147	7	these	these	DET
fueconorg-8149	147	8	assessments	assessment	NOUN
fueconorg-8149	147	9	must	must	AUX
fueconorg-8149	147	10	be	be	AUX
fueconorg-8149	147	11	based	base	VERB
fueconorg-8149	147	12	on	on	ADP
fueconorg-8149	147	13	the	the	DET
fueconorg-8149	147	14	level	level	NOUN
fueconorg-8149	147	15	of	of	ADP
fueconorg-8149	147	16	“	"	PUNCT
fueconorg-8149	147	17	limited	limited	ADJ
fueconorg-8149	147	18	assurance	assurance	NOUN
fueconorg-8149	147	19	”	"	PUNCT
fueconorg-8149	147	20	;	;	PUNCT
fueconorg-8149	147	21	subsequently	subsequently	ADV
fueconorg-8149	147	22	,	,	PUNCT
fueconorg-8149	147	23	the	the	DET
fueconorg-8149	147	24	eu	eu	PROPN
fueconorg-8149	147	25	commission	commission	PROPN
fueconorg-8149	147	26	is	be	AUX
fueconorg-8149	147	27	required	require	VERB
fueconorg-8149	147	28	to	to	PART
fueconorg-8149	147	29	evaluate	evaluate	VERB
fueconorg-8149	147	30	the	the	DET
fueconorg-8149	147	31	provisions	provision	NOUN
fueconorg-8149	147	32	of	of	ADP
fueconorg-8149	147	33	the	the	DET
fueconorg-8149	147	34	csrd	csrd	NOUN
fueconorg-8149	147	35	and	and	CCONJ
fueconorg-8149	147	36	to	to	PART
fueconorg-8149	147	37	consider	consider	VERB
fueconorg-8149	147	38	the	the	DET
fueconorg-8149	147	39	introduction	introduction	NOUN
fueconorg-8149	147	40	of	of	ADP
fueconorg-8149	147	41	more	more	ADV
fueconorg-8149	147	42	extensive	extensive	ADJ
fueconorg-8149	147	43	requirements	requirement	NOUN
fueconorg-8149	147	44	with	with	ADP
fueconorg-8149	147	45	regard	regard	NOUN
fueconorg-8149	147	46	to	to	ADP
fueconorg-8149	147	47	moving	move	VERB
fueconorg-8149	147	48	from	from	ADP
fueconorg-8149	147	49	non	non	ADJ
fueconorg-8149	147	50	-	-	ADJ
fueconorg-8149	147	51	financial	financial	ADJ
fueconorg-8149	147	52	to	to	ADP
fueconorg-8149	147	53	sustainability	sustainability	NOUN
fueconorg-8149	147	54	reporting	reporting	NOUN
fueconorg-8149	147	55	...	...	PUNCT
fueconorg-8149	147	56	377	377	NUM
fueconorg-8149	147	57	“	"	PUNCT
fueconorg-8149	147	58	reasonable	reasonable	ADJ
fueconorg-8149	147	59	assurance	assurance	NOUN
fueconorg-8149	147	60	”	"	PUNCT
fueconorg-8149	147	61	(	(	PUNCT
fueconorg-8149	147	62	european	european	PROPN
fueconorg-8149	147	63	commission	commission	PROPN
fueconorg-8149	147	64	,	,	PUNCT
fueconorg-8149	147	65	2021b	2021b	NUM
fueconorg-8149	147	66	,	,	PUNCT
fueconorg-8149	147	67	p.	p.	NOUN
fueconorg-8149	147	68	12	12	NUM
fueconorg-8149	147	69	)	)	PUNCT
fueconorg-8149	147	70	.	.	PUNCT
fueconorg-8149	148	1	the	the	DET
fueconorg-8149	148	2	latter	latter	ADJ
fueconorg-8149	148	3	would	would	AUX
fueconorg-8149	148	4	reflect	reflect	VERB
fueconorg-8149	148	5	the	the	DET
fueconorg-8149	148	6	demand	demand	NOUN
fueconorg-8149	148	7	formulated	formulate	VERB
fueconorg-8149	148	8	by	by	ADP
fueconorg-8149	148	9	many	many	ADJ
fueconorg-8149	148	10	stakeholders	stakeholder	NOUN
fueconorg-8149	148	11	in	in	ADP
fueconorg-8149	148	12	order	order	NOUN
fueconorg-8149	148	13	to	to	PART
fueconorg-8149	148	14	ensure	ensure	VERB
fueconorg-8149	148	15	equal	equal	ADJ
fueconorg-8149	148	16	levels	level	NOUN
fueconorg-8149	148	17	of	of	ADP
fueconorg-8149	148	18	reliability	reliability	NOUN
fueconorg-8149	148	19	for	for	ADP
fueconorg-8149	148	20	financial	financial	ADJ
fueconorg-8149	148	21	and	and	CCONJ
fueconorg-8149	148	22	sustainability	sustainability	NOUN
fueconorg-8149	148	23	-	-	PUNCT
fueconorg-8149	148	24	related	relate	VERB
fueconorg-8149	148	25	information	information	NOUN
fueconorg-8149	148	26	(	(	PUNCT
fueconorg-8149	148	27	e.	e.	PROPN
fueconorg-8149	148	28	g.	g.	PROPN
fueconorg-8149	148	29	ak	ak	PROPN
fueconorg-8149	148	30	europe	europe	PROPN
fueconorg-8149	148	31	,	,	PUNCT
fueconorg-8149	148	32	2020	2020	NUM
fueconorg-8149	148	33	)	)	PUNCT
fueconorg-8149	148	34	.	.	PUNCT
fueconorg-8149	149	1	however	however	ADV
fueconorg-8149	149	2	,	,	PUNCT
fueconorg-8149	149	3	at	at	ADP
fueconorg-8149	149	4	least	least	ADJ
fueconorg-8149	149	5	for	for	ADP
fueconorg-8149	149	6	the	the	DET
fueconorg-8149	149	7	beginning	beginning	NOUN
fueconorg-8149	149	8	,	,	PUNCT
fueconorg-8149	149	9	serious	serious	ADJ
fueconorg-8149	149	10	concerns	concern	NOUN
fueconorg-8149	149	11	about	about	ADP
fueconorg-8149	149	12	the	the	DET
fueconorg-8149	149	13	robustness	robustness	NOUN
fueconorg-8149	149	14	of	of	ADP
fueconorg-8149	149	15	established	establish	VERB
fueconorg-8149	149	16	data	data	NOUN
fueconorg-8149	149	17	collection	collection	NOUN
fueconorg-8149	149	18	processes	process	NOUN
fueconorg-8149	149	19	and	and	CCONJ
fueconorg-8149	149	20	systems	system	NOUN
fueconorg-8149	149	21	as	as	ADV
fueconorg-8149	149	22	well	well	ADV
fueconorg-8149	149	23	as	as	ADP
fueconorg-8149	149	24	the	the	DET
fueconorg-8149	149	25	methodologies	methodology	NOUN
fueconorg-8149	149	26	employed	employ	VERB
fueconorg-8149	149	27	and	and	CCONJ
fueconorg-8149	149	28	capacities	capacity	NOUN
fueconorg-8149	149	29	by	by	ADP
fueconorg-8149	149	30	assurance	assurance	NOUN
fueconorg-8149	149	31	providers	provider	NOUN
fueconorg-8149	149	32	seem	seem	VERB
fueconorg-8149	149	33	to	to	PART
fueconorg-8149	149	34	have	have	AUX
fueconorg-8149	149	35	played	play	VERB
fueconorg-8149	149	36	a	a	DET
fueconorg-8149	149	37	vital	vital	ADJ
fueconorg-8149	149	38	role	role	NOUN
fueconorg-8149	149	39	for	for	ADP
fueconorg-8149	149	40	these	these	DET
fueconorg-8149	149	41	proposals	proposal	NOUN
fueconorg-8149	149	42	set	set	VERB
fueconorg-8149	149	43	forth	forth	ADP
fueconorg-8149	149	44	by	by	ADP
fueconorg-8149	149	45	the	the	DET
fueconorg-8149	149	46	csrd	csrd	NOUN
fueconorg-8149	149	47	(	(	PUNCT
fueconorg-8149	149	48	e.	e.	PROPN
fueconorg-8149	149	49	g.	g.	PROPN
fueconorg-8149	149	50	accountancy	accountancy	PROPN
fueconorg-8149	149	51	europe	europe	PROPN
fueconorg-8149	149	52	,	,	PUNCT
fueconorg-8149	149	53	2020	2020	NUM
fueconorg-8149	149	54	)	)	PUNCT
fueconorg-8149	149	55	.	.	PUNCT
fueconorg-8149	150	1	with	with	ADP
fueconorg-8149	150	2	regard	regard	NOUN
fueconorg-8149	150	3	to	to	ADP
fueconorg-8149	150	4	the	the	DET
fueconorg-8149	150	5	provision	provision	NOUN
fueconorg-8149	150	6	of	of	ADP
fueconorg-8149	150	7	external	external	ADJ
fueconorg-8149	150	8	assurance	assurance	NOUN
fueconorg-8149	150	9	,	,	PUNCT
fueconorg-8149	150	10	the	the	DET
fueconorg-8149	150	11	csrd	csrd	NOUN
fueconorg-8149	150	12	contains	contain	VERB
fueconorg-8149	150	13	several	several	ADJ
fueconorg-8149	150	14	requirements	requirement	NOUN
fueconorg-8149	150	15	,	,	PUNCT
fueconorg-8149	150	16	e.	e.	PROPN
fueconorg-8149	150	17	g.	g.	PROPN
fueconorg-8149	150	18	for	for	ADP
fueconorg-8149	150	19	professional	professional	ADJ
fueconorg-8149	150	20	training	training	NOUN
fueconorg-8149	150	21	and	and	CCONJ
fueconorg-8149	150	22	education	education	NOUN
fueconorg-8149	150	23	of	of	ADP
fueconorg-8149	150	24	the	the	DET
fueconorg-8149	150	25	assurance	assurance	NOUN
fueconorg-8149	150	26	providers	provider	NOUN
fueconorg-8149	150	27	and	and	CCONJ
fueconorg-8149	150	28	for	for	ADP
fueconorg-8149	150	29	securing	secure	VERB
fueconorg-8149	150	30	their	their	PRON
fueconorg-8149	150	31	professional	professional	ADJ
fueconorg-8149	150	32	independence	independence	NOUN
fueconorg-8149	150	33	.	.	PUNCT
fueconorg-8149	151	1	furthermore	furthermore	ADV
fueconorg-8149	151	2	,	,	PUNCT
fueconorg-8149	151	3	the	the	DET
fueconorg-8149	151	4	application	application	NOUN
fueconorg-8149	151	5	of	of	ADP
fueconorg-8149	151	6	the	the	DET
fueconorg-8149	151	7	european	european	PROPN
fueconorg-8149	151	8	enforcement	enforcement	PROPN
fueconorg-8149	151	9	regime	regime	NOUN
fueconorg-8149	151	10	on	on	ADP
fueconorg-8149	151	11	the	the	DET
fueconorg-8149	151	12	published	publish	VERB
fueconorg-8149	151	13	sustainability	sustainability	NOUN
fueconorg-8149	151	14	reports	report	NOUN
fueconorg-8149	151	15	is	be	AUX
fueconorg-8149	151	16	explicitly	explicitly	ADV
fueconorg-8149	151	17	stated	state	VERB
fueconorg-8149	151	18	.	.	PUNCT
fueconorg-8149	152	1	finally	finally	ADV
fueconorg-8149	152	2	,	,	PUNCT
fueconorg-8149	152	3	detailed	detailed	ADJ
fueconorg-8149	152	4	provisions	provision	NOUN
fueconorg-8149	152	5	for	for	ADP
fueconorg-8149	152	6	penalties	penalty	NOUN
fueconorg-8149	152	7	applicable	applicable	ADJ
fueconorg-8149	152	8	in	in	ADP
fueconorg-8149	152	9	the	the	DET
fueconorg-8149	152	10	case	case	NOUN
fueconorg-8149	152	11	of	of	ADP
fueconorg-8149	152	12	violations	violation	NOUN
fueconorg-8149	152	13	against	against	ADP
fueconorg-8149	152	14	the	the	DET
fueconorg-8149	152	15	reporting	reporting	NOUN
fueconorg-8149	152	16	obligations	obligation	NOUN
fueconorg-8149	152	17	are	be	AUX
fueconorg-8149	152	18	also	also	ADV
fueconorg-8149	152	19	included	include	VERB
fueconorg-8149	152	20	in	in	ADP
fueconorg-8149	152	21	the	the	DET
fueconorg-8149	152	22	directive	directive	NOUN
fueconorg-8149	152	23	.	.	PUNCT
fueconorg-8149	153	1	3	3	X
fueconorg-8149	153	2	.	.	X
fueconorg-8149	153	3	discussion	discussion	NOUN
fueconorg-8149	153	4	and	and	CCONJ
fueconorg-8149	153	5	implications	implication	NOUN
fueconorg-8149	153	6	for	for	ADP
fueconorg-8149	153	7	companies	company	NOUN
fueconorg-8149	153	8	in	in	ADP
fueconorg-8149	153	9	and	and	CCONJ
fueconorg-8149	153	10	outside	outside	ADP
fueconorg-8149	153	11	the	the	DET
fueconorg-8149	153	12	european	european	PROPN
fueconorg-8149	153	13	union	union	PROPN
fueconorg-8149	153	14	the	the	DET
fueconorg-8149	153	15	csrd	csrd	NOUN
fueconorg-8149	153	16	represents	represent	VERB
fueconorg-8149	153	17	one	one	NUM
fueconorg-8149	153	18	further	further	ADJ
fueconorg-8149	153	19	step	step	NOUN
fueconorg-8149	153	20	towards	towards	ADP
fueconorg-8149	153	21	more	more	ADV
fueconorg-8149	153	22	explicit	explicit	ADJ
fueconorg-8149	153	23	and	and	CCONJ
fueconorg-8149	153	24	extensive	extensive	ADJ
fueconorg-8149	153	25	reporting	reporting	NOUN
fueconorg-8149	153	26	requirements	requirement	NOUN
fueconorg-8149	153	27	with	with	ADP
fueconorg-8149	153	28	regard	regard	NOUN
fueconorg-8149	153	29	to	to	ADP
fueconorg-8149	153	30	sustainability	sustainability	NOUN
fueconorg-8149	153	31	matters	matter	NOUN
fueconorg-8149	153	32	.	.	PUNCT
fueconorg-8149	154	1	by	by	ADP
fueconorg-8149	154	2	that	that	PRON
fueconorg-8149	154	3	,	,	PUNCT
fueconorg-8149	154	4	it	it	PRON
fueconorg-8149	154	5	ultimately	ultimately	ADV
fueconorg-8149	154	6	abandons	abandon	VERB
fueconorg-8149	154	7	the	the	DET
fueconorg-8149	154	8	idea	idea	NOUN
fueconorg-8149	154	9	of	of	ADP
fueconorg-8149	154	10	voluntary	voluntary	ADJ
fueconorg-8149	154	11	(	(	PUNCT
fueconorg-8149	154	12	reporting	reporting	NOUN
fueconorg-8149	154	13	)	)	PUNCT
fueconorg-8149	154	14	practices	practice	NOUN
fueconorg-8149	154	15	or	or	CCONJ
fueconorg-8149	154	16	the	the	DET
fueconorg-8149	154	17	sole	sole	ADJ
fueconorg-8149	154	18	reliance	reliance	NOUN
fueconorg-8149	154	19	on	on	ADP
fueconorg-8149	154	20	market	market	NOUN
fueconorg-8149	154	21	mechanisms	mechanism	NOUN
fueconorg-8149	154	22	to	to	PART
fueconorg-8149	154	23	drive	drive	VERB
fueconorg-8149	154	24	company	company	NOUN
fueconorg-8149	154	25	reporting	reporting	NOUN
fueconorg-8149	154	26	.	.	PUNCT
fueconorg-8149	155	1	this	this	PRON
fueconorg-8149	155	2	is	be	AUX
fueconorg-8149	155	3	obviously	obviously	ADV
fueconorg-8149	155	4	a	a	DET
fueconorg-8149	155	5	reaction	reaction	NOUN
fueconorg-8149	155	6	to	to	ADP
fueconorg-8149	155	7	the	the	DET
fueconorg-8149	155	8	shortcomings	shortcoming	NOUN
fueconorg-8149	155	9	of	of	ADP
fueconorg-8149	155	10	the	the	DET
fueconorg-8149	155	11	current	current	ADJ
fueconorg-8149	155	12	reporting	reporting	NOUN
fueconorg-8149	155	13	regime	regime	NOUN
fueconorg-8149	155	14	under	under	ADP
fueconorg-8149	155	15	the	the	DET
fueconorg-8149	155	16	nfrd	nfrd	NOUN
fueconorg-8149	155	17	–	–	PUNCT
fueconorg-8149	155	18	also	also	ADV
fueconorg-8149	155	19	in	in	ADP
fueconorg-8149	155	20	the	the	DET
fueconorg-8149	155	21	light	light	NOUN
fueconorg-8149	155	22	of	of	ADP
fueconorg-8149	155	23	the	the	DET
fueconorg-8149	155	24	high	high	ADJ
fueconorg-8149	155	25	time	time	NOUN
fueconorg-8149	155	26	pressure	pressure	NOUN
fueconorg-8149	155	27	given	give	VERB
fueconorg-8149	155	28	to	to	PART
fueconorg-8149	155	29	achieve	achieve	VERB
fueconorg-8149	155	30	sustainable	sustainable	ADJ
fueconorg-8149	155	31	change	change	NOUN
fueconorg-8149	155	32	in	in	ADP
fueconorg-8149	155	33	the	the	DET
fueconorg-8149	155	34	global	global	ADJ
fueconorg-8149	155	35	economy	economy	NOUN
fueconorg-8149	155	36	because	because	SCONJ
fueconorg-8149	155	37	of	of	ADP
fueconorg-8149	155	38	urgent	urgent	ADJ
fueconorg-8149	155	39	issues	issue	NOUN
fueconorg-8149	155	40	such	such	ADJ
fueconorg-8149	155	41	as	as	ADP
fueconorg-8149	155	42	climate	climate	NOUN
fueconorg-8149	155	43	change	change	NOUN
fueconorg-8149	155	44	and	and	CCONJ
fueconorg-8149	155	45	its	its	PRON
fueconorg-8149	155	46	impact	impact	NOUN
fueconorg-8149	155	47	on	on	ADP
fueconorg-8149	155	48	mankind	mankind	NOUN
fueconorg-8149	155	49	.	.	PUNCT
fueconorg-8149	156	1	however	however	ADV
fueconorg-8149	156	2	,	,	PUNCT
fueconorg-8149	156	3	this	this	DET
fueconorg-8149	156	4	development	development	NOUN
fueconorg-8149	156	5	also	also	ADV
fueconorg-8149	156	6	runs	run	VERB
fueconorg-8149	156	7	the	the	DET
fueconorg-8149	156	8	risk	risk	NOUN
fueconorg-8149	156	9	of	of	ADP
fueconorg-8149	156	10	crowding	crowd	VERB
fueconorg-8149	156	11	out	out	ADP
fueconorg-8149	156	12	the	the	DET
fueconorg-8149	156	13	sincere	sincere	ADJ
fueconorg-8149	156	14	ambitions	ambition	NOUN
fueconorg-8149	156	15	of	of	ADP
fueconorg-8149	156	16	many	many	ADJ
fueconorg-8149	156	17	to	to	PART
fueconorg-8149	156	18	contribute	contribute	VERB
fueconorg-8149	156	19	to	to	ADP
fueconorg-8149	156	20	this	this	DET
fueconorg-8149	156	21	required	require	VERB
fueconorg-8149	156	22	sustainable	sustainable	ADJ
fueconorg-8149	156	23	change	change	NOUN
fueconorg-8149	156	24	as	as	ADV
fueconorg-8149	156	25	well	well	ADV
fueconorg-8149	156	26	as	as	ADP
fueconorg-8149	156	27	of	of	ADP
fueconorg-8149	156	28	increasingly	increasingly	ADV
fueconorg-8149	156	29	introducing	introduce	VERB
fueconorg-8149	156	30	a	a	DET
fueconorg-8149	156	31	“	"	PUNCT
fueconorg-8149	156	32	tick	tick	NOUN
fueconorg-8149	156	33	-	-	PUNCT
fueconorg-8149	156	34	box	box	NOUN
fueconorg-8149	156	35	mentality	mentality	NOUN
fueconorg-8149	156	36	”	"	PUNCT
fueconorg-8149	156	37	to	to	ADP
fueconorg-8149	156	38	(	(	PUNCT
fueconorg-8149	156	39	european	european	ADJ
fueconorg-8149	156	40	)	)	PUNCT
fueconorg-8149	156	41	sustainability	sustainability	NOUN
fueconorg-8149	156	42	reporting	reporting	NOUN
fueconorg-8149	156	43	(	(	PUNCT
fueconorg-8149	156	44	adams	adams	PROPN
fueconorg-8149	156	45	&	&	CCONJ
fueconorg-8149	156	46	abhayawansa	abhayawansa	PROPN
fueconorg-8149	156	47	,	,	PUNCT
fueconorg-8149	156	48	2021	2021	NUM
fueconorg-8149	156	49	)	)	PUNCT
fueconorg-8149	156	50	.	.	PUNCT
fueconorg-8149	157	1	furthermore	furthermore	ADV
fueconorg-8149	157	2	,	,	PUNCT
fueconorg-8149	157	3	the	the	DET
fueconorg-8149	157	4	detailed	detailed	ADJ
fueconorg-8149	157	5	requirements	requirement	NOUN
fueconorg-8149	157	6	of	of	ADP
fueconorg-8149	157	7	the	the	DET
fueconorg-8149	157	8	future	future	ADJ
fueconorg-8149	157	9	reporting	reporting	NOUN
fueconorg-8149	157	10	regime	regime	NOUN
fueconorg-8149	157	11	aim	aim	VERB
fueconorg-8149	157	12	at	at	ADP
fueconorg-8149	157	13	inducing	induce	VERB
fueconorg-8149	157	14	change	change	NOUN
fueconorg-8149	157	15	to	to	ADP
fueconorg-8149	157	16	company	company	NOUN
fueconorg-8149	157	17	behavior	behavior	NOUN
fueconorg-8149	157	18	,	,	PUNCT
fueconorg-8149	157	19	by	by	ADP
fueconorg-8149	157	20	distinguishing	distinguish	VERB
fueconorg-8149	157	21	“	"	PUNCT
fueconorg-8149	157	22	right	right	ADJ
fueconorg-8149	157	23	”	"	PUNCT
fueconorg-8149	157	24	from	from	ADP
fueconorg-8149	157	25	“	"	PUNCT
fueconorg-8149	157	26	wrong	wrong	ADJ
fueconorg-8149	157	27	”	"	PUNCT
fueconorg-8149	157	28	in	in	ADP
fueconorg-8149	157	29	their	their	PRON
fueconorg-8149	157	30	actions	action	NOUN
fueconorg-8149	157	31	at	at	ADP
fueconorg-8149	157	32	least	least	ADJ
fueconorg-8149	157	33	in	in	ADP
fueconorg-8149	157	34	an	an	DET
fueconorg-8149	157	35	implicit	implicit	ADJ
fueconorg-8149	157	36	way	way	NOUN
fueconorg-8149	157	37	.	.	PUNCT
fueconorg-8149	158	1	the	the	DET
fueconorg-8149	158	2	question	question	NOUN
fueconorg-8149	158	3	in	in	ADP
fueconorg-8149	158	4	how	how	SCONJ
fueconorg-8149	158	5	far	far	ADV
fueconorg-8149	158	6	a	a	DET
fueconorg-8149	158	7	political	political	ADJ
fueconorg-8149	158	8	body	body	NOUN
fueconorg-8149	158	9	like	like	ADP
fueconorg-8149	158	10	the	the	DET
fueconorg-8149	158	11	european	european	PROPN
fueconorg-8149	158	12	commission	commission	PROPN
fueconorg-8149	158	13	has	have	AUX
fueconorg-8149	158	14	the	the	DET
fueconorg-8149	158	15	legitimacy	legitimacy	NOUN
fueconorg-8149	158	16	to	to	PART
fueconorg-8149	158	17	act	act	VERB
fueconorg-8149	158	18	in	in	ADP
fueconorg-8149	158	19	such	such	DET
fueconorg-8149	158	20	a	a	DET
fueconorg-8149	158	21	prescriptive	prescriptive	ADJ
fueconorg-8149	158	22	way	way	NOUN
fueconorg-8149	158	23	remains	remain	VERB
fueconorg-8149	158	24	open	open	ADJ
fueconorg-8149	158	25	for	for	ADP
fueconorg-8149	158	26	further	further	ADJ
fueconorg-8149	158	27	discussion	discussion	NOUN
fueconorg-8149	158	28	.	.	PUNCT
fueconorg-8149	159	1	the	the	DET
fueconorg-8149	159	2	reporting	reporting	NOUN
fueconorg-8149	159	3	requirements	requirement	NOUN
fueconorg-8149	159	4	of	of	ADP
fueconorg-8149	159	5	the	the	DET
fueconorg-8149	159	6	csrd	csrd	NOUN
fueconorg-8149	159	7	require	require	VERB
fueconorg-8149	159	8	an	an	DET
fueconorg-8149	159	9	increased	increase	VERB
fueconorg-8149	159	10	amount	amount	NOUN
fueconorg-8149	159	11	of	of	ADP
fueconorg-8149	159	12	information	information	NOUN
fueconorg-8149	159	13	that	that	PRON
fueconorg-8149	159	14	has	have	VERB
fueconorg-8149	159	15	to	to	PART
fueconorg-8149	159	16	be	be	AUX
fueconorg-8149	159	17	reported	report	VERB
fueconorg-8149	159	18	on	on	ADP
fueconorg-8149	159	19	the	the	DET
fueconorg-8149	159	20	sustainability	sustainability	NOUN
fueconorg-8149	159	21	performance	performance	NOUN
fueconorg-8149	159	22	.	.	PUNCT
fueconorg-8149	160	1	beyond	beyond	ADP
fueconorg-8149	160	2	this	this	DET
fueconorg-8149	160	3	reporting	reporting	NOUN
fueconorg-8149	160	4	content	content	NOUN
fueconorg-8149	160	5	,	,	PUNCT
fueconorg-8149	160	6	also	also	ADV
fueconorg-8149	160	7	the	the	DET
fueconorg-8149	160	8	underlying	underlie	VERB
fueconorg-8149	160	9	reporting	reporting	NOUN
fueconorg-8149	160	10	processes	process	NOUN
fueconorg-8149	160	11	(	(	PUNCT
fueconorg-8149	160	12	e.	e.	PROPN
fueconorg-8149	160	13	g.	g.	PROPN
fueconorg-8149	160	14	for	for	ADP
fueconorg-8149	160	15	materiality	materiality	NOUN
fueconorg-8149	160	16	analyses	analysis	NOUN
fueconorg-8149	160	17	)	)	PUNCT
fueconorg-8149	160	18	and	and	CCONJ
fueconorg-8149	160	19	governance	governance	NOUN
fueconorg-8149	160	20	structures	structure	NOUN
fueconorg-8149	160	21	(	(	PUNCT
fueconorg-8149	160	22	e.	e.	PROPN
fueconorg-8149	160	23	g.	g.	PROPN
fueconorg-8149	160	24	with	with	ADP
fueconorg-8149	160	25	regard	regard	NOUN
fueconorg-8149	160	26	to	to	ADP
fueconorg-8149	160	27	the	the	DET
fueconorg-8149	160	28	responsibilities	responsibility	NOUN
fueconorg-8149	160	29	of	of	ADP
fueconorg-8149	160	30	the	the	DET
fueconorg-8149	160	31	boards	board	NOUN
fueconorg-8149	160	32	)	)	PUNCT
fueconorg-8149	160	33	are	be	AUX
fueconorg-8149	160	34	addressed	address	VERB
fueconorg-8149	160	35	by	by	ADP
fueconorg-8149	160	36	the	the	DET
fueconorg-8149	160	37	proposals	proposal	NOUN
fueconorg-8149	160	38	.	.	PUNCT
fueconorg-8149	161	1	this	this	PRON
fueconorg-8149	161	2	will	will	AUX
fueconorg-8149	161	3	require	require	VERB
fueconorg-8149	161	4	additional	additional	ADJ
fueconorg-8149	161	5	efforts	effort	NOUN
fueconorg-8149	161	6	and	and	CCONJ
fueconorg-8149	161	7	considerable	considerable	ADJ
fueconorg-8149	161	8	investments	investment	NOUN
fueconorg-8149	161	9	even	even	ADV
fueconorg-8149	161	10	from	from	ADP
fueconorg-8149	161	11	companies	company	NOUN
fueconorg-8149	161	12	that	that	PRON
fueconorg-8149	161	13	already	already	ADV
fueconorg-8149	161	14	fall	fall	VERB
fueconorg-8149	161	15	under	under	ADP
fueconorg-8149	161	16	the	the	DET
fueconorg-8149	161	17	regime	regime	NOUN
fueconorg-8149	161	18	of	of	ADP
fueconorg-8149	161	19	the	the	DET
fueconorg-8149	161	20	nfrd	nfrd	NOUN
fueconorg-8149	161	21	.	.	PUNCT
fueconorg-8149	162	1	although	although	SCONJ
fueconorg-8149	162	2	the	the	DET
fueconorg-8149	162	3	csrd	csrd	NOUN
fueconorg-8149	162	4	is	be	AUX
fueconorg-8149	162	5	still	still	ADV
fueconorg-8149	162	6	a	a	DET
fueconorg-8149	162	7	draft	draft	NOUN
fueconorg-8149	162	8	version	version	NOUN
fueconorg-8149	162	9	for	for	ADP
fueconorg-8149	162	10	the	the	DET
fueconorg-8149	162	11	new	new	ADJ
fueconorg-8149	162	12	standard	standard	NOUN
fueconorg-8149	162	13	and	and	CCONJ
fueconorg-8149	162	14	variations	variation	NOUN
fueconorg-8149	162	15	in	in	ADP
fueconorg-8149	162	16	the	the	DET
fueconorg-8149	162	17	detailed	detailed	ADJ
fueconorg-8149	162	18	reporting	reporting	NOUN
fueconorg-8149	162	19	requirements	requirement	NOUN
fueconorg-8149	162	20	are	be	AUX
fueconorg-8149	162	21	possible	possible	ADJ
fueconorg-8149	162	22	,	,	PUNCT
fueconorg-8149	162	23	companies	company	NOUN
fueconorg-8149	162	24	seem	seem	VERB
fueconorg-8149	162	25	well	well	ADV
fueconorg-8149	162	26	advised	advise	VERB
fueconorg-8149	162	27	to	to	PART
fueconorg-8149	162	28	take	take	VERB
fueconorg-8149	162	29	the	the	DET
fueconorg-8149	162	30	proposed	propose	VERB
fueconorg-8149	162	31	reporting	reporting	NOUN
fueconorg-8149	162	32	requirements	requirement	NOUN
fueconorg-8149	162	33	as	as	ADP
fueconorg-8149	162	34	the	the	DET
fueconorg-8149	162	35	starting	starting	NOUN
fueconorg-8149	162	36	point	point	NOUN
fueconorg-8149	162	37	for	for	ADP
fueconorg-8149	162	38	their	their	PRON
fueconorg-8149	162	39	preparations	preparation	NOUN
fueconorg-8149	162	40	as	as	ADV
fueconorg-8149	162	41	soon	soon	ADV
fueconorg-8149	162	42	as	as	ADP
fueconorg-8149	162	43	possible	possible	ADJ
fueconorg-8149	162	44	.	.	PUNCT
fueconorg-8149	163	1	even	even	ADV
fueconorg-8149	163	2	more	more	ADJ
fueconorg-8149	163	3	challenges	challenge	NOUN
fueconorg-8149	163	4	will	will	AUX
fueconorg-8149	163	5	be	be	AUX
fueconorg-8149	163	6	faced	face	VERB
fueconorg-8149	163	7	by	by	ADP
fueconorg-8149	163	8	companies	company	NOUN
fueconorg-8149	163	9	that	that	PRON
fueconorg-8149	163	10	currently	currently	ADV
fueconorg-8149	163	11	do	do	AUX
fueconorg-8149	163	12	not	not	PART
fueconorg-8149	163	13	fall	fall	VERB
fueconorg-8149	163	14	under	under	ADP
fueconorg-8149	163	15	the	the	DET
fueconorg-8149	163	16	regime	regime	NOUN
fueconorg-8149	163	17	of	of	ADP
fueconorg-8149	163	18	the	the	DET
fueconorg-8149	163	19	nfrd	nfrd	NOUN
fueconorg-8149	163	20	but	but	CCONJ
fueconorg-8149	163	21	will	will	AUX
fueconorg-8149	163	22	have	have	VERB
fueconorg-8149	163	23	to	to	PART
fueconorg-8149	163	24	start	start	VERB
fueconorg-8149	163	25	with	with	ADP
fueconorg-8149	163	26	their	their	PRON
fueconorg-8149	163	27	preparations	preparation	NOUN
fueconorg-8149	163	28	for	for	ADP
fueconorg-8149	163	29	publishing	publish	VERB
fueconorg-8149	163	30	the	the	DET
fueconorg-8149	163	31	first	first	ADJ
fueconorg-8149	163	32	sustainability	sustainability	NOUN
fueconorg-8149	163	33	reports	report	NOUN
fueconorg-8149	163	34	in	in	ADP
fueconorg-8149	163	35	accordance	accordance	NOUN
fueconorg-8149	163	36	with	with	ADP
fueconorg-8149	163	37	the	the	DET
fueconorg-8149	163	38	csrd	csrd	NOUN
fueconorg-8149	163	39	in	in	ADP
fueconorg-8149	163	40	2024	2024	NUM
fueconorg-8149	163	41	.	.	PUNCT
fueconorg-8149	164	1	the	the	DET
fueconorg-8149	164	2	fact	fact	NOUN
fueconorg-8149	164	3	that	that	SCONJ
fueconorg-8149	164	4	only	only	ADV
fueconorg-8149	164	5	in	in	ADP
fueconorg-8149	164	6	mid2022	mid2022	NOUN
fueconorg-8149	164	7	the	the	DET
fueconorg-8149	164	8	final	final	ADJ
fueconorg-8149	164	9	version	version	NOUN
fueconorg-8149	164	10	of	of	ADP
fueconorg-8149	164	11	the	the	DET
fueconorg-8149	164	12	csrd	csrd	NOUN
fueconorg-8149	164	13	is	be	AUX
fueconorg-8149	164	14	expected	expect	VERB
fueconorg-8149	164	15	to	to	PART
fueconorg-8149	164	16	be	be	AUX
fueconorg-8149	164	17	published	publish	VERB
fueconorg-8149	164	18	and	and	CCONJ
fueconorg-8149	164	19	the	the	DET
fueconorg-8149	164	20	transposition	transposition	NOUN
fueconorg-8149	164	21	into	into	ADP
fueconorg-8149	164	22	national	national	ADJ
fueconorg-8149	164	23	law	law	NOUN
fueconorg-8149	164	24	is	be	AUX
fueconorg-8149	164	25	currently	currently	ADV
fueconorg-8149	164	26	required	require	VERB
fueconorg-8149	164	27	by	by	ADP
fueconorg-8149	164	28	the	the	DET
fueconorg-8149	164	29	end	end	NOUN
fueconorg-8149	164	30	of	of	ADP
fueconorg-8149	164	31	the	the	DET
fueconorg-8149	164	32	same	same	ADJ
fueconorg-8149	164	33	year	year	NOUN
fueconorg-8149	164	34	implies	imply	VERB
fueconorg-8149	164	35	that	that	SCONJ
fueconorg-8149	164	36	the	the	DET
fueconorg-8149	164	37	time	time	NOUN
fueconorg-8149	164	38	for	for	ADP
fueconorg-8149	164	39	these	these	DET
fueconorg-8149	164	40	companies	company	NOUN
fueconorg-8149	164	41	for	for	ADP
fueconorg-8149	164	42	their	their	PRON
fueconorg-8149	164	43	preparation	preparation	NOUN
fueconorg-8149	164	44	will	will	AUX
fueconorg-8149	164	45	be	be	AUX
fueconorg-8149	164	46	even	even	ADV
fueconorg-8149	164	47	shorter	short	ADJ
fueconorg-8149	164	48	.	.	PUNCT
fueconorg-8149	165	1	based	base	VERB
fueconorg-8149	165	2	on	on	ADP
fueconorg-8149	165	3	the	the	DET
fueconorg-8149	165	4	current	current	ADJ
fueconorg-8149	165	5	proposal	proposal	NOUN
fueconorg-8149	165	6	378	378	NUM
fueconorg-8149	165	7	j.	j.	PROPN
fueconorg-8149	165	8	baumüller	baumüller	PROPN
fueconorg-8149	165	9	,	,	PUNCT
fueconorg-8149	165	10	s.	s.	PROPN
fueconorg-8149	165	11	o.	o.	PROPN
fueconorg-8149	165	12	grbenic	grbenic	PROPN
fueconorg-8149	165	13	of	of	ADP
fueconorg-8149	165	14	the	the	DET
fueconorg-8149	165	15	csrd	csrd	NOUN
fueconorg-8149	165	16	,	,	PUNCT
fueconorg-8149	165	17	especially	especially	ADV
fueconorg-8149	165	18	large	large	ADJ
fueconorg-8149	165	19	european	european	ADJ
fueconorg-8149	165	20	corporations	corporation	NOUN
fueconorg-8149	165	21	that	that	PRON
fueconorg-8149	165	22	are	be	AUX
fueconorg-8149	165	23	currently	currently	ADV
fueconorg-8149	165	24	not	not	PART
fueconorg-8149	165	25	in	in	ADP
fueconorg-8149	165	26	the	the	DET
fueconorg-8149	165	27	scope	scope	NOUN
fueconorg-8149	165	28	of	of	ADP
fueconorg-8149	165	29	the	the	DET
fueconorg-8149	165	30	nfrd	nfrd	NOUN
fueconorg-8149	165	31	will	will	AUX
fueconorg-8149	165	32	face	face	VERB
fueconorg-8149	165	33	considerable	considerable	ADJ
fueconorg-8149	165	34	challenges	challenge	NOUN
fueconorg-8149	165	35	(	(	PUNCT
fueconorg-8149	165	36	hommelhoff	hommelhoff	INTJ
fueconorg-8149	165	37	,	,	PUNCT
fueconorg-8149	165	38	2021	2021	NUM
fueconorg-8149	165	39	)	)	PUNCT
fueconorg-8149	165	40	.	.	PUNCT
fueconorg-8149	166	1	however	however	ADV
fueconorg-8149	166	2	,	,	PUNCT
fueconorg-8149	166	3	the	the	DET
fueconorg-8149	166	4	first	first	ADJ
fueconorg-8149	166	5	outlook	outlook	NOUN
fueconorg-8149	166	6	on	on	ADP
fueconorg-8149	166	7	the	the	DET
fueconorg-8149	166	8	future	future	ADJ
fueconorg-8149	166	9	sustainability	sustainability	NOUN
fueconorg-8149	166	10	reporting	reporting	NOUN
fueconorg-8149	166	11	standards	standard	NOUN
fueconorg-8149	166	12	that	that	PRON
fueconorg-8149	166	13	are	be	AUX
fueconorg-8149	166	14	developed	develop	VERB
fueconorg-8149	166	15	by	by	ADP
fueconorg-8149	166	16	efrag	efrag	NOUN
fueconorg-8149	166	17	also	also	ADV
fueconorg-8149	166	18	show	show	VERB
fueconorg-8149	166	19	that	that	SCONJ
fueconorg-8149	166	20	pressure	pressure	NOUN
fueconorg-8149	166	21	on	on	ADP
fueconorg-8149	166	22	all	all	DET
fueconorg-8149	166	23	companies	company	NOUN
fueconorg-8149	166	24	as	as	ADV
fueconorg-8149	166	25	well	well	ADV
fueconorg-8149	166	26	as	as	ADP
fueconorg-8149	166	27	associated	associate	VERB
fueconorg-8149	166	28	reporting	reporting	NOUN
fueconorg-8149	166	29	costs	cost	NOUN
fueconorg-8149	166	30	will	will	AUX
fueconorg-8149	166	31	probably	probably	ADV
fueconorg-8149	166	32	be	be	AUX
fueconorg-8149	166	33	high	high	ADJ
fueconorg-8149	166	34	(	(	PUNCT
fueconorg-8149	166	35	dai	dai	PROPN
fueconorg-8149	166	36	,	,	PUNCT
fueconorg-8149	166	37	2021	2021	NUM
fueconorg-8149	166	38	)	)	PUNCT
fueconorg-8149	166	39	.	.	PUNCT
fueconorg-8149	167	1	but	but	CCONJ
fueconorg-8149	167	2	also	also	ADV
fueconorg-8149	167	3	third	third	ADJ
fueconorg-8149	167	4	-	-	PUNCT
fueconorg-8149	167	5	country	country	NOUN
fueconorg-8149	167	6	issuers	issuer	NOUN
fueconorg-8149	167	7	within	within	ADP
fueconorg-8149	167	8	the	the	DET
fueconorg-8149	167	9	eu	eu	PROPN
fueconorg-8149	167	10	are	be	AUX
fueconorg-8149	167	11	well	well	ADV
fueconorg-8149	167	12	advised	advise	VERB
fueconorg-8149	167	13	to	to	PART
fueconorg-8149	167	14	pay	pay	VERB
fueconorg-8149	167	15	immediate	immediate	ADJ
fueconorg-8149	167	16	attention	attention	NOUN
fueconorg-8149	167	17	due	due	ADP
fueconorg-8149	167	18	to	to	ADP
fueconorg-8149	167	19	the	the	DET
fueconorg-8149	167	20	perspective	perspective	NOUN
fueconorg-8149	167	21	of	of	ADP
fueconorg-8149	167	22	being	be	AUX
fueconorg-8149	167	23	obliged	oblige	VERB
fueconorg-8149	167	24	to	to	PART
fueconorg-8149	167	25	apply	apply	VERB
fueconorg-8149	167	26	the	the	DET
fueconorg-8149	167	27	requirements	requirement	NOUN
fueconorg-8149	167	28	of	of	ADP
fueconorg-8149	167	29	the	the	DET
fueconorg-8149	167	30	csrd	csrd	NOUN
fueconorg-8149	167	31	.	.	PUNCT
fueconorg-8149	168	1	the	the	DET
fueconorg-8149	168	2	mechanisms	mechanism	NOUN
fueconorg-8149	168	3	for	for	ADP
fueconorg-8149	168	4	assessing	assess	VERB
fueconorg-8149	168	5	the	the	DET
fueconorg-8149	168	6	equivalence	equivalence	NOUN
fueconorg-8149	168	7	of	of	ADP
fueconorg-8149	168	8	international	international	ADJ
fueconorg-8149	168	9	or	or	CCONJ
fueconorg-8149	168	10	foreign	foreign	ADJ
fueconorg-8149	168	11	frameworks	framework	NOUN
fueconorg-8149	168	12	will	will	AUX
fueconorg-8149	168	13	play	play	VERB
fueconorg-8149	168	14	an	an	DET
fueconorg-8149	168	15	important	important	ADJ
fueconorg-8149	168	16	role	role	NOUN
fueconorg-8149	168	17	with	with	ADP
fueconorg-8149	168	18	regard	regard	NOUN
fueconorg-8149	168	19	to	to	ADP
fueconorg-8149	168	20	the	the	DET
fueconorg-8149	168	21	extent	extent	NOUN
fueconorg-8149	168	22	to	to	PART
fueconorg-8149	168	23	which	which	PRON
fueconorg-8149	168	24	these	these	DET
fueconorg-8149	168	25	companies	company	NOUN
fueconorg-8149	168	26	face	face	VERB
fueconorg-8149	168	27	additional	additional	ADJ
fueconorg-8149	168	28	costs	cost	NOUN
fueconorg-8149	168	29	and	and	CCONJ
fueconorg-8149	168	30	challenges	challenge	NOUN
fueconorg-8149	168	31	by	by	ADP
fueconorg-8149	168	32	the	the	DET
fueconorg-8149	168	33	csrd	csrd	NOUN
fueconorg-8149	168	34	.	.	PUNCT
fueconorg-8149	169	1	the	the	DET
fueconorg-8149	169	2	same	same	ADJ
fueconorg-8149	169	3	relevance	relevance	NOUN
fueconorg-8149	169	4	is	be	AUX
fueconorg-8149	169	5	given	give	VERB
fueconorg-8149	169	6	for	for	ADP
fueconorg-8149	169	7	companies	company	NOUN
fueconorg-8149	169	8	from	from	ADP
fueconorg-8149	169	9	third	third	ADJ
fueconorg-8149	169	10	countries	country	NOUN
fueconorg-8149	169	11	that	that	PRON
fueconorg-8149	169	12	are	be	AUX
fueconorg-8149	169	13	not	not	PART
fueconorg-8149	169	14	publicly	publicly	ADV
fueconorg-8149	169	15	traded	trade	VERB
fueconorg-8149	169	16	on	on	ADP
fueconorg-8149	169	17	european	european	ADJ
fueconorg-8149	169	18	regulated	regulate	VERB
fueconorg-8149	169	19	markets	market	NOUN
fueconorg-8149	169	20	,	,	PUNCT
fueconorg-8149	169	21	but	but	CCONJ
fueconorg-8149	169	22	have	have	VERB
fueconorg-8149	169	23	(	(	PUNCT
fueconorg-8149	169	24	large	large	ADJ
fueconorg-8149	169	25	)	)	PUNCT
fueconorg-8149	169	26	subsidiaries	subsidiary	NOUN
fueconorg-8149	169	27	operating	operate	VERB
fueconorg-8149	169	28	within	within	ADP
fueconorg-8149	169	29	the	the	DET
fueconorg-8149	169	30	eu	eu	PROPN
fueconorg-8149	169	31	.	.	PROPN
fueconorg-8149	170	1	but	but	CCONJ
fueconorg-8149	170	2	not	not	PART
fueconorg-8149	170	3	only	only	ADV
fueconorg-8149	170	4	companies	company	NOUN
fueconorg-8149	170	5	that	that	PRON
fueconorg-8149	170	6	fall	fall	VERB
fueconorg-8149	170	7	under	under	ADP
fueconorg-8149	170	8	the	the	DET
fueconorg-8149	170	9	regime	regime	NOUN
fueconorg-8149	170	10	of	of	ADP
fueconorg-8149	170	11	the	the	DET
fueconorg-8149	170	12	csrd	csrd	NOUN
fueconorg-8149	170	13	,	,	PUNCT
fueconorg-8149	170	14	both	both	CCONJ
fueconorg-8149	170	15	inside	inside	ADP
fueconorg-8149	170	16	or	or	CCONJ
fueconorg-8149	170	17	outside	outside	ADP
fueconorg-8149	170	18	of	of	ADP
fueconorg-8149	170	19	the	the	DET
fueconorg-8149	170	20	eu	eu	PROPN
fueconorg-8149	170	21	,	,	PUNCT
fueconorg-8149	170	22	are	be	AUX
fueconorg-8149	170	23	affected	affect	VERB
fueconorg-8149	170	24	by	by	ADP
fueconorg-8149	170	25	these	these	DET
fueconorg-8149	170	26	changing	change	VERB
fueconorg-8149	170	27	reporting	reporting	NOUN
fueconorg-8149	170	28	requirements	requirement	NOUN
fueconorg-8149	170	29	.	.	PUNCT
fueconorg-8149	171	1	a	a	DET
fueconorg-8149	171	2	mediate	mediate	ADJ
fueconorg-8149	171	3	effect	effect	NOUN
fueconorg-8149	171	4	is	be	AUX
fueconorg-8149	171	5	to	to	PART
fueconorg-8149	171	6	be	be	AUX
fueconorg-8149	171	7	expected	expect	VERB
fueconorg-8149	171	8	due	due	ADP
fueconorg-8149	171	9	to	to	ADP
fueconorg-8149	171	10	the	the	DET
fueconorg-8149	171	11	demand	demand	NOUN
fueconorg-8149	171	12	from	from	ADP
fueconorg-8149	171	13	the	the	DET
fueconorg-8149	171	14	european	european	ADJ
fueconorg-8149	171	15	capital	capital	NOUN
fueconorg-8149	171	16	markets	market	NOUN
fueconorg-8149	171	17	for	for	ADP
fueconorg-8149	171	18	sustainability	sustainability	NOUN
fueconorg-8149	171	19	-	-	PUNCT
fueconorg-8149	171	20	related	relate	VERB
fueconorg-8149	171	21	information	information	NOUN
fueconorg-8149	171	22	.	.	PUNCT
fueconorg-8149	172	1	furthermore	furthermore	ADV
fueconorg-8149	172	2	,	,	PUNCT
fueconorg-8149	172	3	since	since	SCONJ
fueconorg-8149	172	4	companies	company	NOUN
fueconorg-8149	172	5	in	in	ADP
fueconorg-8149	172	6	its	its	PRON
fueconorg-8149	172	7	scope	scope	NOUN
fueconorg-8149	172	8	must	must	AUX
fueconorg-8149	172	9	report	report	VERB
fueconorg-8149	172	10	on	on	ADP
fueconorg-8149	172	11	the	the	DET
fueconorg-8149	172	12	impacts	impact	NOUN
fueconorg-8149	172	13	along	along	ADP
fueconorg-8149	172	14	their	their	PRON
fueconorg-8149	172	15	value	value	NOUN
fueconorg-8149	172	16	chain	chain	NOUN
fueconorg-8149	172	17	,	,	PUNCT
fueconorg-8149	172	18	they	they	PRON
fueconorg-8149	172	19	might	might	AUX
fueconorg-8149	172	20	require	require	VERB
fueconorg-8149	172	21	additional	additional	ADJ
fueconorg-8149	172	22	information	information	NOUN
fueconorg-8149	172	23	from	from	ADP
fueconorg-8149	172	24	their	their	PRON
fueconorg-8149	172	25	business	business	NOUN
fueconorg-8149	172	26	partners	partner	NOUN
fueconorg-8149	172	27	.	.	PUNCT
fueconorg-8149	173	1	as	as	ADP
fueconorg-8149	173	2	a	a	DET
fueconorg-8149	173	3	consequence	consequence	NOUN
fueconorg-8149	173	4	,	,	PUNCT
fueconorg-8149	173	5	virtually	virtually	ADV
fueconorg-8149	173	6	every	every	DET
fueconorg-8149	173	7	company	company	NOUN
fueconorg-8149	173	8	that	that	PRON
fueconorg-8149	173	9	engages	engage	VERB
fueconorg-8149	173	10	in	in	ADP
fueconorg-8149	173	11	business	business	NOUN
fueconorg-8149	173	12	activities	activity	NOUN
fueconorg-8149	173	13	within	within	ADP
fueconorg-8149	173	14	the	the	DET
fueconorg-8149	173	15	eu	eu	PROPN
fueconorg-8149	173	16	should	should	AUX
fueconorg-8149	173	17	consider	consider	VERB
fueconorg-8149	173	18	the	the	DET
fueconorg-8149	173	19	possible	possible	ADJ
fueconorg-8149	173	20	impact	impact	NOUN
fueconorg-8149	173	21	of	of	ADP
fueconorg-8149	173	22	the	the	DET
fueconorg-8149	173	23	proposed	propose	VERB
fueconorg-8149	173	24	new	new	ADJ
fueconorg-8149	173	25	reporting	reporting	NOUN
fueconorg-8149	173	26	requirements	requirement	NOUN
fueconorg-8149	173	27	on	on	ADP
fueconorg-8149	173	28	its	its	PRON
fueconorg-8149	173	29	own	own	ADJ
fueconorg-8149	173	30	(	(	PUNCT
fueconorg-8149	173	31	legal	legal	ADJ
fueconorg-8149	173	32	or	or	CCONJ
fueconorg-8149	173	33	just	just	ADV
fueconorg-8149	173	34	factual	factual	ADJ
fueconorg-8149	173	35	)	)	PUNCT
fueconorg-8149	173	36	reporting	report	VERB
fueconorg-8149	173	37	obligations	obligation	NOUN
fueconorg-8149	173	38	,	,	PUNCT
fueconorg-8149	173	39	processes	process	NOUN
fueconorg-8149	173	40	and	and	CCONJ
fueconorg-8149	173	41	governance	governance	NOUN
fueconorg-8149	173	42	structures	structure	NOUN
fueconorg-8149	173	43	(	(	PUNCT
fueconorg-8149	173	44	kpmg	kpmg	PROPN
fueconorg-8149	173	45	,	,	PUNCT
fueconorg-8149	173	46	2020	2020	NUM
fueconorg-8149	173	47	)	)	PUNCT
fueconorg-8149	173	48	.	.	PUNCT
fueconorg-8149	174	1	with	with	ADP
fueconorg-8149	174	2	regard	regard	NOUN
fueconorg-8149	174	3	to	to	ADP
fueconorg-8149	174	4	the	the	DET
fueconorg-8149	174	5	further	further	ADJ
fueconorg-8149	174	6	negotiations	negotiation	NOUN
fueconorg-8149	174	7	on	on	ADP
fueconorg-8149	174	8	the	the	DET
fueconorg-8149	174	9	csrd	csrd	NOUN
fueconorg-8149	174	10	and	and	CCONJ
fueconorg-8149	174	11	its	its	PRON
fueconorg-8149	174	12	practical	practical	ADJ
fueconorg-8149	174	13	acceptance	acceptance	NOUN
fueconorg-8149	174	14	inside	inside	ADP
fueconorg-8149	174	15	and	and	CCONJ
fueconorg-8149	174	16	outside	outside	ADP
fueconorg-8149	174	17	of	of	ADP
fueconorg-8149	174	18	the	the	DET
fueconorg-8149	174	19	eu	eu	PROPN
fueconorg-8149	174	20	,	,	PUNCT
fueconorg-8149	174	21	its	its	PRON
fueconorg-8149	174	22	relation	relation	NOUN
fueconorg-8149	174	23	to	to	ADP
fueconorg-8149	174	24	the	the	DET
fueconorg-8149	174	25	project	project	NOUN
fueconorg-8149	174	26	by	by	ADP
fueconorg-8149	174	27	the	the	DET
fueconorg-8149	174	28	ifrs	ifrs	PROPN
fueconorg-8149	174	29	foundation	foundation	PROPN
fueconorg-8149	174	30	to	to	PART
fueconorg-8149	174	31	publish	publish	VERB
fueconorg-8149	174	32	its	its	PRON
fueconorg-8149	174	33	own	own	ADJ
fueconorg-8149	174	34	set	set	NOUN
fueconorg-8149	174	35	of	of	ADP
fueconorg-8149	174	36	sustainability	sustainability	NOUN
fueconorg-8149	174	37	reporting	reporting	NOUN
fueconorg-8149	174	38	standards	standard	NOUN
fueconorg-8149	174	39	will	will	AUX
fueconorg-8149	174	40	be	be	AUX
fueconorg-8149	174	41	of	of	ADP
fueconorg-8149	174	42	high	high	ADJ
fueconorg-8149	174	43	importance	importance	NOUN
fueconorg-8149	174	44	.	.	PUNCT
fueconorg-8149	175	1	for	for	ADP
fueconorg-8149	175	2	companies	company	NOUN
fueconorg-8149	175	3	,	,	PUNCT
fueconorg-8149	175	4	the	the	DET
fueconorg-8149	175	5	perspective	perspective	NOUN
fueconorg-8149	175	6	of	of	ADP
fueconorg-8149	175	7	having	have	VERB
fueconorg-8149	175	8	to	to	PART
fueconorg-8149	175	9	adhere	adhere	VERB
fueconorg-8149	175	10	to	to	ADP
fueconorg-8149	175	11	two	two	NUM
fueconorg-8149	175	12	different	different	ADJ
fueconorg-8149	175	13	set	set	NOUN
fueconorg-8149	175	14	of	of	ADP
fueconorg-8149	175	15	standards	standard	NOUN
fueconorg-8149	175	16	at	at	ADP
fueconorg-8149	175	17	the	the	DET
fueconorg-8149	175	18	same	same	ADJ
fueconorg-8149	175	19	time	time	NOUN
fueconorg-8149	175	20	seems	seem	VERB
fueconorg-8149	175	21	repelling	repel	VERB
fueconorg-8149	175	22	because	because	SCONJ
fueconorg-8149	175	23	of	of	ADP
fueconorg-8149	175	24	assumably	assumably	ADV
fueconorg-8149	175	25	higher	high	ADJ
fueconorg-8149	175	26	reporting	reporting	NOUN
fueconorg-8149	175	27	compliance	compliance	NOUN
fueconorg-8149	175	28	costs	cost	NOUN
fueconorg-8149	175	29	and	and	CCONJ
fueconorg-8149	175	30	the	the	DET
fueconorg-8149	175	31	possible	possible	ADJ
fueconorg-8149	175	32	risk	risk	NOUN
fueconorg-8149	175	33	of	of	ADP
fueconorg-8149	175	34	increased	increase	VERB
fueconorg-8149	175	35	complexity	complexity	NOUN
fueconorg-8149	175	36	and	and	CCONJ
fueconorg-8149	175	37	confusion	confusion	NOUN
fueconorg-8149	175	38	associated	associate	VERB
fueconorg-8149	175	39	with	with	ADP
fueconorg-8149	175	40	parallel	parallel	ADJ
fueconorg-8149	175	41	reporting	reporting	NOUN
fueconorg-8149	175	42	practices	practice	NOUN
fueconorg-8149	175	43	.	.	PUNCT
fueconorg-8149	176	1	business	business	NOUN
fueconorg-8149	176	2	representatives	representative	NOUN
fueconorg-8149	176	3	responded	respond	VERB
fueconorg-8149	176	4	to	to	ADP
fueconorg-8149	176	5	this	this	DET
fueconorg-8149	176	6	threat	threat	NOUN
fueconorg-8149	176	7	by	by	ADP
fueconorg-8149	176	8	increasing	increase	VERB
fueconorg-8149	176	9	their	their	PRON
fueconorg-8149	176	10	pressure	pressure	NOUN
fueconorg-8149	176	11	on	on	ADP
fueconorg-8149	176	12	the	the	DET
fueconorg-8149	176	13	eu	eu	PROPN
fueconorg-8149	176	14	commission	commission	PROPN
fueconorg-8149	176	15	to	to	PART
fueconorg-8149	176	16	follow	follow	VERB
fueconorg-8149	176	17	the	the	DET
fueconorg-8149	176	18	global	global	ADJ
fueconorg-8149	176	19	developments	development	NOUN
fueconorg-8149	176	20	aiming	aim	VERB
fueconorg-8149	176	21	at	at	ADP
fueconorg-8149	176	22	establishing	establish	VERB
fueconorg-8149	176	23	a	a	DET
fueconorg-8149	176	24	“	"	PUNCT
fueconorg-8149	176	25	baseline	baseline	NOUN
fueconorg-8149	176	26	”	"	PUNCT
fueconorg-8149	176	27	for	for	ADP
fueconorg-8149	176	28	sustainability	sustainability	NOUN
fueconorg-8149	176	29	reporting	reporting	NOUN
fueconorg-8149	176	30	–	–	PUNCT
fueconorg-8149	176	31	which	which	PRON
fueconorg-8149	176	32	could	could	AUX
fueconorg-8149	176	33	imply	imply	VERB
fueconorg-8149	176	34	that	that	SCONJ
fueconorg-8149	176	35	the	the	DET
fueconorg-8149	176	36	ifrs	ifrs	PROPN
fueconorg-8149	176	37	foundation	foundation	PROPN
fueconorg-8149	176	38	’s	’s	PART
fueconorg-8149	176	39	standards	standard	NOUN
fueconorg-8149	176	40	serve	serve	VERB
fueconorg-8149	176	41	as	as	ADP
fueconorg-8149	176	42	the	the	DET
fueconorg-8149	176	43	starting	starting	NOUN
fueconorg-8149	176	44	point	point	NOUN
fueconorg-8149	176	45	for	for	ADP
fueconorg-8149	176	46	core	core	NOUN
fueconorg-8149	176	47	reporting	reporting	NOUN
fueconorg-8149	176	48	requirements	requirement	NOUN
fueconorg-8149	176	49	around	around	ADP
fueconorg-8149	176	50	the	the	DET
fueconorg-8149	176	51	world	world	NOUN
fueconorg-8149	176	52	to	to	PART
fueconorg-8149	176	53	which	which	PRON
fueconorg-8149	176	54	jurisdictions	jurisdiction	NOUN
fueconorg-8149	176	55	such	such	ADJ
fueconorg-8149	176	56	as	as	ADP
fueconorg-8149	176	57	the	the	DET
fueconorg-8149	176	58	eu	eu	PROPN
fueconorg-8149	176	59	add	add	VERB
fueconorg-8149	176	60	additional	additional	ADJ
fueconorg-8149	176	61	requirements	requirement	NOUN
fueconorg-8149	176	62	given	give	VERB
fueconorg-8149	176	63	the	the	DET
fueconorg-8149	176	64	specifics	specific	NOUN
fueconorg-8149	176	65	of	of	ADP
fueconorg-8149	176	66	their	their	PRON
fueconorg-8149	176	67	reporting	reporting	NOUN
fueconorg-8149	176	68	environments	environment	NOUN
fueconorg-8149	176	69	and	and	CCONJ
fueconorg-8149	176	70	different	different	ADJ
fueconorg-8149	176	71	political	political	ADJ
fueconorg-8149	176	72	priorities	priority	NOUN
fueconorg-8149	176	73	(	(	PUNCT
fueconorg-8149	176	74	world	world	PROPN
fueconorg-8149	176	75	economic	economic	PROPN
fueconorg-8149	176	76	forum	forum	PROPN
fueconorg-8149	176	77	,	,	PUNCT
fueconorg-8149	176	78	2021	2021	NUM
fueconorg-8149	176	79	)	)	PUNCT
fueconorg-8149	176	80	.	.	PUNCT
fueconorg-8149	177	1	both	both	PRON
fueconorg-8149	177	2	from	from	ADP
fueconorg-8149	177	3	a	a	DET
fueconorg-8149	177	4	conceptual	conceptual	ADJ
fueconorg-8149	177	5	perspective	perspective	NOUN
fueconorg-8149	177	6	as	as	ADP
fueconorg-8149	177	7	with	with	ADP
fueconorg-8149	177	8	regard	regard	NOUN
fueconorg-8149	177	9	to	to	ADP
fueconorg-8149	177	10	the	the	DET
fueconorg-8149	177	11	practical	practical	ADJ
fueconorg-8149	177	12	implications	implication	NOUN
fueconorg-8149	177	13	of	of	ADP
fueconorg-8149	177	14	the	the	DET
fueconorg-8149	177	15	many	many	ADJ
fueconorg-8149	177	16	initiatives	initiative	NOUN
fueconorg-8149	177	17	on	on	ADP
fueconorg-8149	177	18	the	the	DET
fueconorg-8149	177	19	field	field	NOUN
fueconorg-8149	177	20	of	of	ADP
fueconorg-8149	177	21	sustainability	sustainability	NOUN
fueconorg-8149	177	22	reporting	report	VERB
fueconorg-8149	177	23	on	on	ADP
fueconorg-8149	177	24	a	a	DET
fueconorg-8149	177	25	global	global	ADJ
fueconorg-8149	177	26	level	level	NOUN
fueconorg-8149	177	27	,	,	PUNCT
fueconorg-8149	177	28	this	this	DET
fueconorg-8149	177	29	approach	approach	NOUN
fueconorg-8149	177	30	seems	seem	VERB
fueconorg-8149	177	31	promising	promise	VERB
fueconorg-8149	177	32	in	in	ADP
fueconorg-8149	177	33	order	order	NOUN
fueconorg-8149	177	34	to	to	PART
fueconorg-8149	177	35	arrive	arrive	VERB
fueconorg-8149	177	36	at	at	ADP
fueconorg-8149	177	37	a	a	DET
fueconorg-8149	177	38	balance	balance	NOUN
fueconorg-8149	177	39	between	between	ADP
fueconorg-8149	177	40	ambitious	ambitious	ADJ
fueconorg-8149	177	41	regulations	regulation	NOUN
fueconorg-8149	177	42	towards	towards	ADP
fueconorg-8149	177	43	sustainable	sustainable	ADJ
fueconorg-8149	177	44	development	development	NOUN
fueconorg-8149	177	45	and	and	CCONJ
fueconorg-8149	177	46	pragmatic	pragmatic	ADJ
fueconorg-8149	177	47	needs	need	NOUN
fueconorg-8149	177	48	from	from	ADP
fueconorg-8149	177	49	practice	practice	NOUN
fueconorg-8149	177	50	.	.	PUNCT
fueconorg-8149	178	1	however	however	ADV
fueconorg-8149	178	2	,	,	PUNCT
fueconorg-8149	178	3	so	so	ADV
fueconorg-8149	178	4	far	far	ADV
fueconorg-8149	178	5	the	the	DET
fueconorg-8149	178	6	eu	eu	PROPN
fueconorg-8149	178	7	commission	commission	PROPN
fueconorg-8149	178	8	has	have	AUX
fueconorg-8149	178	9	hardly	hardly	ADV
fueconorg-8149	178	10	shown	show	VERB
fueconorg-8149	178	11	signs	sign	NOUN
fueconorg-8149	178	12	to	to	PART
fueconorg-8149	178	13	step	step	VERB
fueconorg-8149	178	14	down	down	ADP
fueconorg-8149	178	15	from	from	ADP
fueconorg-8149	178	16	its	its	PRON
fueconorg-8149	178	17	high	high	ADJ
fueconorg-8149	178	18	ambitions	ambition	NOUN
fueconorg-8149	178	19	and	and	CCONJ
fueconorg-8149	178	20	to	to	PART
fueconorg-8149	178	21	integrate	integrate	VERB
fueconorg-8149	178	22	its	its	PRON
fueconorg-8149	178	23	project	project	NOUN
fueconorg-8149	178	24	into	into	ADP
fueconorg-8149	178	25	the	the	DET
fueconorg-8149	178	26	broader	broad	ADJ
fueconorg-8149	178	27	scope	scope	NOUN
fueconorg-8149	178	28	of	of	ADP
fueconorg-8149	178	29	international	international	ADJ
fueconorg-8149	178	30	developments	development	NOUN
fueconorg-8149	178	31	on	on	ADP
fueconorg-8149	178	32	the	the	DET
fueconorg-8149	178	33	field	field	NOUN
fueconorg-8149	178	34	of	of	ADP
fueconorg-8149	178	35	sustainability	sustainability	NOUN
fueconorg-8149	178	36	standard	standard	NOUN
fueconorg-8149	178	37	-	-	PUNCT
fueconorg-8149	178	38	setting	set	VERB
fueconorg-8149	178	39	and	and	CCONJ
fueconorg-8149	178	40	current	current	ADJ
fueconorg-8149	178	41	convergence	convergence	NOUN
fueconorg-8149	178	42	initiatives	initiative	NOUN
fueconorg-8149	178	43	.	.	PUNCT
fueconorg-8149	179	1	this	this	PRON
fueconorg-8149	179	2	underlines	underline	VERB
fueconorg-8149	179	3	the	the	DET
fueconorg-8149	179	4	political	political	ADJ
fueconorg-8149	179	5	perspective	perspective	NOUN
fueconorg-8149	179	6	of	of	ADP
fueconorg-8149	179	7	the	the	DET
fueconorg-8149	179	8	current	current	ADJ
fueconorg-8149	179	9	changes	change	NOUN
fueconorg-8149	179	10	in	in	ADP
fueconorg-8149	179	11	the	the	DET
fueconorg-8149	179	12	reporting	reporting	NOUN
fueconorg-8149	179	13	landscape	landscape	NOUN
fueconorg-8149	179	14	;	;	PUNCT
fueconorg-8149	179	15	given	give	VERB
fueconorg-8149	179	16	the	the	DET
fueconorg-8149	179	17	momentum	momentum	NOUN
fueconorg-8149	179	18	surrounding	surround	VERB
fueconorg-8149	179	19	the	the	DET
fueconorg-8149	179	20	ifrs	ifrs	PROPN
fueconorg-8149	179	21	foundation	foundation	PROPN
fueconorg-8149	179	22	’s	’s	PART
fueconorg-8149	179	23	project	project	NOUN
fueconorg-8149	179	24	and	and	CCONJ
fueconorg-8149	179	25	its	its	PRON
fueconorg-8149	179	26	increased	increase	VERB
fueconorg-8149	179	27	relevance	relevance	NOUN
fueconorg-8149	179	28	as	as	SCONJ
fueconorg-8149	179	29	further	far	ADV
fueconorg-8149	179	30	illustrated	illustrate	VERB
fueconorg-8149	179	31	by	by	ADP
fueconorg-8149	179	32	the	the	DET
fueconorg-8149	179	33	mergers	merger	NOUN
fueconorg-8149	179	34	of	of	ADP
fueconorg-8149	179	35	existing	exist	VERB
fueconorg-8149	179	36	international	international	ADJ
fueconorg-8149	179	37	standard	standard	ADJ
fueconorg-8149	179	38	setters	setter	NOUN
fueconorg-8149	179	39	with	with	ADP
fueconorg-8149	179	40	its	its	PRON
fueconorg-8149	179	41	newly	newly	ADV
fueconorg-8149	179	42	established	establish	VERB
fueconorg-8149	179	43	international	international	ADJ
fueconorg-8149	179	44	sustainability	sustainability	NOUN
fueconorg-8149	179	45	standards	standard	NOUN
fueconorg-8149	179	46	board	board	NOUN
fueconorg-8149	179	47	(	(	PUNCT
fueconorg-8149	179	48	issb	issb	PROPN
fueconorg-8149	179	49	)	)	PUNCT
fueconorg-8149	179	50	(	(	PUNCT
fueconorg-8149	179	51	ifrs	ifrs	PROPN
fueconorg-8149	179	52	foundation	foundation	PROPN
fueconorg-8149	179	53	,	,	PUNCT
fueconorg-8149	179	54	2021	2021	NUM
fueconorg-8149	179	55	)	)	PUNCT
fueconorg-8149	179	56	,	,	PUNCT
fueconorg-8149	179	57	the	the	DET
fueconorg-8149	179	58	eu	eu	PROPN
fueconorg-8149	179	59	commission	commission	PROPN
fueconorg-8149	179	60	’s	’s	PART
fueconorg-8149	179	61	proposals	proposal	NOUN
fueconorg-8149	179	62	face	face	VERB
fueconorg-8149	179	63	the	the	DET
fueconorg-8149	179	64	considerable	considerable	ADJ
fueconorg-8149	179	65	risk	risk	NOUN
fueconorg-8149	179	66	of	of	ADP
fueconorg-8149	179	67	lacking	lack	VERB
fueconorg-8149	179	68	their	their	PRON
fueconorg-8149	179	69	relevance	relevance	NOUN
fueconorg-8149	179	70	on	on	ADP
fueconorg-8149	179	71	a	a	DET
fueconorg-8149	179	72	global	global	ADJ
fueconorg-8149	179	73	scale	scale	NOUN
fueconorg-8149	179	74	and	and	CCONJ
fueconorg-8149	179	75	thus	thus	ADV
fueconorg-8149	179	76	missing	miss	VERB
fueconorg-8149	179	77	one	one	NUM
fueconorg-8149	179	78	of	of	ADP
fueconorg-8149	179	79	their	their	PRON
fueconorg-8149	179	80	main	main	ADJ
fueconorg-8149	179	81	aims	aim	NOUN
fueconorg-8149	179	82	.	.	PUNCT
fueconorg-8149	180	1	moving	move	VERB
fueconorg-8149	180	2	from	from	ADP
fueconorg-8149	180	3	non	non	ADJ
fueconorg-8149	180	4	-	-	ADJ
fueconorg-8149	180	5	financial	financial	ADJ
fueconorg-8149	180	6	to	to	ADP
fueconorg-8149	180	7	sustainability	sustainability	NOUN
fueconorg-8149	180	8	reporting	reporting	NOUN
fueconorg-8149	180	9	...	...	PUNCT
fueconorg-8149	180	10	379	379	NUM
fueconorg-8149	180	11	4	4	NUM
fueconorg-8149	180	12	.	.	PUNCT
fueconorg-8149	180	13	conclusion	conclusion	NOUN
fueconorg-8149	180	14	via	via	ADP
fueconorg-8149	180	15	the	the	DET
fueconorg-8149	180	16	csrd	csrd	NOUN
fueconorg-8149	180	17	,	,	PUNCT
fueconorg-8149	180	18	the	the	DET
fueconorg-8149	180	19	eu	eu	PROPN
fueconorg-8149	180	20	commission	commission	PROPN
fueconorg-8149	180	21	aims	aim	VERB
fueconorg-8149	180	22	at	at	ADP
fueconorg-8149	180	23	improving	improve	VERB
fueconorg-8149	180	24	the	the	DET
fueconorg-8149	180	25	completeness	completeness	NOUN
fueconorg-8149	180	26	,	,	PUNCT
fueconorg-8149	180	27	comparability	comparability	NOUN
fueconorg-8149	180	28	and	and	CCONJ
fueconorg-8149	180	29	reliability	reliability	NOUN
fueconorg-8149	180	30	of	of	ADP
fueconorg-8149	180	31	sustainability	sustainability	NOUN
fueconorg-8149	180	32	reports	report	NOUN
fueconorg-8149	180	33	within	within	ADP
fueconorg-8149	180	34	the	the	DET
fueconorg-8149	180	35	eu	eu	PROPN
fueconorg-8149	180	36	.	.	PUNCT
fueconorg-8149	181	1	furthermore	furthermore	ADV
fueconorg-8149	181	2	,	,	PUNCT
fueconorg-8149	181	3	gaps	gap	NOUN
fueconorg-8149	181	4	in	in	ADP
fueconorg-8149	181	5	the	the	DET
fueconorg-8149	181	6	relevant	relevant	ADJ
fueconorg-8149	181	7	sustainability	sustainability	NOUN
fueconorg-8149	181	8	-	-	PUNCT
fueconorg-8149	181	9	related	relate	VERB
fueconorg-8149	181	10	european	european	ADJ
fueconorg-8149	181	11	regulations	regulation	NOUN
fueconorg-8149	181	12	are	be	AUX
fueconorg-8149	181	13	closed	close	VERB
fueconorg-8149	181	14	–	–	PUNCT
fueconorg-8149	181	15	especially	especially	ADV
fueconorg-8149	181	16	with	with	ADP
fueconorg-8149	181	17	regard	regard	NOUN
fueconorg-8149	181	18	to	to	ADP
fueconorg-8149	181	19	the	the	DET
fueconorg-8149	181	20	sfdr	sfdr	NOUN
fueconorg-8149	181	21	and	and	CCONJ
fueconorg-8149	181	22	the	the	DET
fueconorg-8149	181	23	taxonomy	taxonomy	NOUN
fueconorg-8149	181	24	regulation	regulation	NOUN
fueconorg-8149	181	25	.	.	PUNCT
fueconorg-8149	182	1	for	for	ADP
fueconorg-8149	182	2	that	that	DET
fueconorg-8149	182	3	reason	reason	NOUN
fueconorg-8149	182	4	,	,	PUNCT
fueconorg-8149	182	5	the	the	DET
fueconorg-8149	182	6	scope	scope	NOUN
fueconorg-8149	182	7	of	of	ADP
fueconorg-8149	182	8	companies	company	NOUN
fueconorg-8149	182	9	that	that	PRON
fueconorg-8149	182	10	must	must	AUX
fueconorg-8149	182	11	apply	apply	VERB
fueconorg-8149	182	12	the	the	DET
fueconorg-8149	182	13	reporting	reporting	NOUN
fueconorg-8149	182	14	regime	regime	NOUN
fueconorg-8149	182	15	as	as	ADV
fueconorg-8149	182	16	well	well	ADV
fueconorg-8149	182	17	as	as	ADP
fueconorg-8149	182	18	the	the	DET
fueconorg-8149	182	19	elements	element	NOUN
fueconorg-8149	182	20	of	of	ADP
fueconorg-8149	182	21	these	these	DET
fueconorg-8149	182	22	reports	report	NOUN
fueconorg-8149	182	23	are	be	AUX
fueconorg-8149	182	24	considerably	considerably	ADV
fueconorg-8149	182	25	increased	increase	VERB
fueconorg-8149	182	26	.	.	PUNCT
fueconorg-8149	183	1	thus	thus	ADV
fueconorg-8149	183	2	,	,	PUNCT
fueconorg-8149	183	3	it	it	PRON
fueconorg-8149	183	4	seems	seem	VERB
fueconorg-8149	183	5	justified	justified	ADJ
fueconorg-8149	183	6	to	to	PART
fueconorg-8149	183	7	call	call	VERB
fueconorg-8149	183	8	the	the	DET
fueconorg-8149	183	9	proposals	proposal	NOUN
fueconorg-8149	183	10	published	publish	VERB
fueconorg-8149	183	11	on	on	ADP
fueconorg-8149	183	12	april	april	PROPN
fueconorg-8149	183	13	21	21	NUM
fueconorg-8149	183	14	,	,	PUNCT
fueconorg-8149	183	15	2021	2021	NUM
fueconorg-8149	183	16	,	,	PUNCT
fueconorg-8149	183	17	a	a	DET
fueconorg-8149	183	18	major	major	ADJ
fueconorg-8149	183	19	step	step	NOUN
fueconorg-8149	183	20	forward	forward	ADV
fueconorg-8149	183	21	in	in	ADP
fueconorg-8149	183	22	the	the	DET
fueconorg-8149	183	23	field	field	NOUN
fueconorg-8149	183	24	of	of	ADP
fueconorg-8149	183	25	corporate	corporate	ADJ
fueconorg-8149	183	26	transparency	transparency	NOUN
fueconorg-8149	183	27	.	.	PUNCT
fueconorg-8149	184	1	however	however	ADV
fueconorg-8149	184	2	,	,	PUNCT
fueconorg-8149	184	3	this	this	DET
fueconorg-8149	184	4	development	development	NOUN
fueconorg-8149	184	5	comes	come	VERB
fueconorg-8149	184	6	at	at	ADP
fueconorg-8149	184	7	a	a	DET
fueconorg-8149	184	8	cost	cost	NOUN
fueconorg-8149	184	9	that	that	PRON
fueconorg-8149	184	10	are	be	AUX
fueconorg-8149	184	11	borne	bear	VERB
fueconorg-8149	184	12	by	by	ADP
fueconorg-8149	184	13	european	european	ADJ
fueconorg-8149	184	14	companies	company	NOUN
fueconorg-8149	184	15	that	that	PRON
fueconorg-8149	184	16	must	must	AUX
fueconorg-8149	184	17	invest	invest	VERB
fueconorg-8149	184	18	into	into	ADP
fueconorg-8149	184	19	their	their	PRON
fueconorg-8149	184	20	processes	process	NOUN
fueconorg-8149	184	21	and	and	CCONJ
fueconorg-8149	184	22	structures	structure	NOUN
fueconorg-8149	184	23	in	in	ADP
fueconorg-8149	184	24	order	order	NOUN
fueconorg-8149	184	25	to	to	PART
fueconorg-8149	184	26	come	come	VERB
fueconorg-8149	184	27	up	up	ADP
fueconorg-8149	184	28	with	with	ADP
fueconorg-8149	184	29	improved	improved	ADJ
fueconorg-8149	184	30	reports	report	NOUN
fueconorg-8149	184	31	.	.	PUNCT
fueconorg-8149	185	1	the	the	DET
fueconorg-8149	185	2	impact	impact	NOUN
fueconorg-8149	185	3	of	of	ADP
fueconorg-8149	185	4	these	these	DET
fueconorg-8149	185	5	changes	change	NOUN
fueconorg-8149	185	6	on	on	ADP
fueconorg-8149	185	7	the	the	DET
fueconorg-8149	185	8	corporate	corporate	ADJ
fueconorg-8149	185	9	decision	decision	NOUN
fueconorg-8149	185	10	-	-	PUNCT
fueconorg-8149	185	11	making	making	NOUN
fueconorg-8149	185	12	is	be	AUX
fueconorg-8149	185	13	the	the	DET
fueconorg-8149	185	14	ultimate	ultimate	ADJ
fueconorg-8149	185	15	goal	goal	NOUN
fueconorg-8149	185	16	of	of	ADP
fueconorg-8149	185	17	the	the	DET
fueconorg-8149	185	18	recent	recent	ADJ
fueconorg-8149	185	19	flood	flood	NOUN
fueconorg-8149	185	20	of	of	ADP
fueconorg-8149	185	21	regulations	regulation	NOUN
fueconorg-8149	185	22	that	that	PRON
fueconorg-8149	185	23	address	address	VERB
fueconorg-8149	185	24	sustainability	sustainability	NOUN
fueconorg-8149	185	25	within	within	ADP
fueconorg-8149	185	26	the	the	DET
fueconorg-8149	185	27	eu	eu	PROPN
fueconorg-8149	185	28	(	(	PUNCT
fueconorg-8149	185	29	e.	e.	PROPN
fueconorg-8149	185	30	g.	g.	PROPN
fueconorg-8149	185	31	european	european	PROPN
fueconorg-8149	185	32	lab	lab	PROPN
fueconorg-8149	185	33	,	,	PUNCT
fueconorg-8149	185	34	2021	2021	NUM
fueconorg-8149	185	35	)	)	PUNCT
fueconorg-8149	185	36	.	.	PUNCT
fueconorg-8149	186	1	still	still	ADV
fueconorg-8149	186	2	,	,	PUNCT
fueconorg-8149	186	3	specific	specific	ADJ
fueconorg-8149	186	4	points	point	NOUN
fueconorg-8149	186	5	can	can	AUX
fueconorg-8149	186	6	be	be	AUX
fueconorg-8149	186	7	outlined	outline	VERB
fueconorg-8149	186	8	that	that	SCONJ
fueconorg-8149	186	9	merit	merit	NOUN
fueconorg-8149	186	10	further	further	ADJ
fueconorg-8149	186	11	consideration	consideration	NOUN
fueconorg-8149	186	12	.	.	PUNCT
fueconorg-8149	187	1	many	many	ADJ
fueconorg-8149	187	2	requirements	requirement	NOUN
fueconorg-8149	187	3	of	of	ADP
fueconorg-8149	187	4	the	the	DET
fueconorg-8149	187	5	csrd	csrd	NOUN
fueconorg-8149	187	6	are	be	AUX
fueconorg-8149	187	7	still	still	ADV
fueconorg-8149	187	8	vague	vague	ADJ
fueconorg-8149	187	9	or	or	CCONJ
fueconorg-8149	187	10	raise	raise	VERB
fueconorg-8149	187	11	important	important	ADJ
fueconorg-8149	187	12	questions	question	NOUN
fueconorg-8149	187	13	with	with	ADP
fueconorg-8149	187	14	regard	regard	NOUN
fueconorg-8149	187	15	to	to	ADP
fueconorg-8149	187	16	the	the	DET
fueconorg-8149	187	17	alignment	alignment	NOUN
fueconorg-8149	187	18	with	with	ADP
fueconorg-8149	187	19	existing	exist	VERB
fueconorg-8149	187	20	(	(	PUNCT
fueconorg-8149	187	21	international	international	ADJ
fueconorg-8149	187	22	or	or	CCONJ
fueconorg-8149	187	23	foreign	foreign	ADJ
fueconorg-8149	187	24	)	)	PUNCT
fueconorg-8149	187	25	frameworks	framework	NOUN
fueconorg-8149	187	26	and	and	CCONJ
fueconorg-8149	187	27	standards	standard	NOUN
fueconorg-8149	187	28	.	.	PUNCT
fueconorg-8149	188	1	the	the	DET
fueconorg-8149	188	2	high	high	ADJ
fueconorg-8149	188	3	time	time	NOUN
fueconorg-8149	188	4	pressure	pressure	NOUN
fueconorg-8149	188	5	that	that	PRON
fueconorg-8149	188	6	is	be	AUX
fueconorg-8149	188	7	put	put	VERB
fueconorg-8149	188	8	on	on	ADP
fueconorg-8149	188	9	companies	company	NOUN
fueconorg-8149	188	10	along	along	ADP
fueconorg-8149	188	11	with	with	ADP
fueconorg-8149	188	12	the	the	DET
fueconorg-8149	188	13	uncertainties	uncertainty	NOUN
fueconorg-8149	188	14	they	they	PRON
fueconorg-8149	188	15	currently	currently	ADV
fueconorg-8149	188	16	face	face	VERB
fueconorg-8149	188	17	about	about	ADP
fueconorg-8149	188	18	the	the	DET
fueconorg-8149	188	19	contents	content	NOUN
fueconorg-8149	188	20	of	of	ADP
fueconorg-8149	188	21	both	both	CCONJ
fueconorg-8149	188	22	the	the	DET
fueconorg-8149	188	23	final	final	ADJ
fueconorg-8149	188	24	version	version	NOUN
fueconorg-8149	188	25	of	of	ADP
fueconorg-8149	188	26	the	the	DET
fueconorg-8149	188	27	csrd	csrd	NOUN
fueconorg-8149	188	28	and	and	CCONJ
fueconorg-8149	188	29	the	the	DET
fueconorg-8149	188	30	european	european	ADJ
fueconorg-8149	188	31	sustainability	sustainability	NOUN
fueconorg-8149	188	32	reporting	reporting	NOUN
fueconorg-8149	188	33	standards	standard	NOUN
fueconorg-8149	188	34	raise	raise	VERB
fueconorg-8149	188	35	serious	serious	ADJ
fueconorg-8149	188	36	concerns	concern	NOUN
fueconorg-8149	188	37	.	.	PUNCT
fueconorg-8149	189	1	there	there	PRON
fueconorg-8149	189	2	seem	seem	VERB
fueconorg-8149	189	3	to	to	PART
fueconorg-8149	189	4	be	be	AUX
fueconorg-8149	189	5	good	good	ADJ
fueconorg-8149	189	6	reasons	reason	NOUN
fueconorg-8149	189	7	for	for	ADP
fueconorg-8149	189	8	slowing	slow	VERB
fueconorg-8149	189	9	down	down	ADP
fueconorg-8149	189	10	and	and	CCONJ
fueconorg-8149	189	11	reflecting	reflect	VERB
fueconorg-8149	189	12	the	the	DET
fueconorg-8149	189	13	cost	cost	NOUN
fueconorg-8149	189	14	to	to	PART
fueconorg-8149	189	15	benefit	benefit	VERB
fueconorg-8149	189	16	relation	relation	NOUN
fueconorg-8149	189	17	of	of	ADP
fueconorg-8149	189	18	the	the	DET
fueconorg-8149	189	19	proposed	propose	VERB
fueconorg-8149	189	20	regulation	regulation	NOUN
fueconorg-8149	189	21	.	.	PUNCT
fueconorg-8149	190	1	however	however	ADV
fueconorg-8149	190	2	,	,	PUNCT
fueconorg-8149	190	3	the	the	DET
fueconorg-8149	190	4	experiences	experience	NOUN
fueconorg-8149	190	5	from	from	ADP
fueconorg-8149	190	6	the	the	DET
fueconorg-8149	190	7	past	past	ADJ
fueconorg-8149	190	8	few	few	ADJ
fueconorg-8149	190	9	years	year	NOUN
fueconorg-8149	190	10	show	show	VERB
fueconorg-8149	190	11	that	that	SCONJ
fueconorg-8149	190	12	the	the	DET
fueconorg-8149	190	13	eu	eu	PROPN
fueconorg-8149	190	14	commission	commission	PROPN
fueconorg-8149	190	15	is	be	AUX
fueconorg-8149	190	16	following	follow	VERB
fueconorg-8149	190	17	its	its	PRON
fueconorg-8149	190	18	sustainability	sustainability	NOUN
fueconorg-8149	190	19	-	-	PUNCT
fueconorg-8149	190	20	related	relate	VERB
fueconorg-8149	190	21	aims	aim	NOUN
fueconorg-8149	190	22	with	with	ADP
fueconorg-8149	190	23	considerable	considerable	ADJ
fueconorg-8149	190	24	determination	determination	NOUN
fueconorg-8149	190	25	and	and	CCONJ
fueconorg-8149	190	26	might	might	AUX
fueconorg-8149	190	27	not	not	PART
fueconorg-8149	190	28	pay	pay	VERB
fueconorg-8149	190	29	enough	enough	ADJ
fueconorg-8149	190	30	attention	attention	NOUN
fueconorg-8149	190	31	to	to	ADP
fueconorg-8149	190	32	the	the	DET
fueconorg-8149	190	33	needs	need	NOUN
fueconorg-8149	190	34	of	of	ADP
fueconorg-8149	190	35	corporate	corporate	ADJ
fueconorg-8149	190	36	practice	practice	NOUN
fueconorg-8149	190	37	.	.	PUNCT
fueconorg-8149	191	1	these	these	DET
fueconorg-8149	191	2	developments	development	NOUN
fueconorg-8149	191	3	are	be	AUX
fueconorg-8149	191	4	not	not	PART
fueconorg-8149	191	5	only	only	ADV
fueconorg-8149	191	6	important	important	ADJ
fueconorg-8149	191	7	within	within	ADP
fueconorg-8149	191	8	the	the	DET
fueconorg-8149	191	9	eu	eu	PROPN
fueconorg-8149	191	10	but	but	CCONJ
fueconorg-8149	191	11	also	also	ADV
fueconorg-8149	191	12	for	for	ADP
fueconorg-8149	191	13	companies	company	NOUN
fueconorg-8149	191	14	located	locate	VERB
fueconorg-8149	191	15	in	in	ADP
fueconorg-8149	191	16	third	third	ADJ
fueconorg-8149	191	17	countries	country	NOUN
fueconorg-8149	191	18	.	.	PUNCT
fueconorg-8149	192	1	other	other	ADJ
fueconorg-8149	192	2	jurisdictions	jurisdiction	NOUN
fueconorg-8149	192	3	are	be	AUX
fueconorg-8149	192	4	increasingly	increasingly	ADV
fueconorg-8149	192	5	turning	turn	VERB
fueconorg-8149	192	6	towards	towards	ADP
fueconorg-8149	192	7	the	the	DET
fueconorg-8149	192	8	eu	eu	PROPN
fueconorg-8149	192	9	commission	commission	PROPN
fueconorg-8149	192	10	’s	’s	PART
fueconorg-8149	192	11	initiative	initiative	NOUN
fueconorg-8149	192	12	and	and	CCONJ
fueconorg-8149	192	13	try	try	VERB
fueconorg-8149	192	14	to	to	PART
fueconorg-8149	192	15	come	come	VERB
fueconorg-8149	192	16	up	up	ADP
fueconorg-8149	192	17	with	with	ADP
fueconorg-8149	192	18	similar	similar	ADJ
fueconorg-8149	192	19	solutions	solution	NOUN
fueconorg-8149	192	20	(	(	PUNCT
fueconorg-8149	192	21	kpmg	kpmg	PROPN
fueconorg-8149	192	22	,	,	PUNCT
fueconorg-8149	192	23	2020	2020	NUM
fueconorg-8149	192	24	)	)	PUNCT
fueconorg-8149	192	25	.	.	PUNCT
fueconorg-8149	193	1	but	but	CCONJ
fueconorg-8149	193	2	also	also	ADV
fueconorg-8149	193	3	the	the	DET
fueconorg-8149	193	4	csrd	csrd	NOUN
fueconorg-8149	193	5	extends	extend	VERB
fueconorg-8149	193	6	its	its	PRON
fueconorg-8149	193	7	scope	scope	NOUN
fueconorg-8149	193	8	of	of	ADP
fueconorg-8149	193	9	application	application	NOUN
fueconorg-8149	193	10	to	to	ADP
fueconorg-8149	193	11	these	these	DET
fueconorg-8149	193	12	companies	company	NOUN
fueconorg-8149	193	13	for	for	ADP
fueconorg-8149	193	14	the	the	DET
fueconorg-8149	193	15	first	first	ADJ
fueconorg-8149	193	16	time	time	NOUN
fueconorg-8149	193	17	.	.	PUNCT
fueconorg-8149	194	1	consequently	consequently	ADV
fueconorg-8149	194	2	,	,	PUNCT
fueconorg-8149	194	3	there	there	PRON
fueconorg-8149	194	4	is	be	VERB
fueconorg-8149	194	5	a	a	DET
fueconorg-8149	194	6	need	need	NOUN
fueconorg-8149	194	7	for	for	SCONJ
fueconorg-8149	194	8	all	all	DET
fueconorg-8149	194	9	these	these	DET
fueconorg-8149	194	10	companies	company	NOUN
fueconorg-8149	194	11	to	to	PART
fueconorg-8149	194	12	analyse	analyse	VERB
fueconorg-8149	194	13	the	the	DET
fueconorg-8149	194	14	impacts	impact	NOUN
fueconorg-8149	194	15	of	of	ADP
fueconorg-8149	194	16	the	the	DET
fueconorg-8149	194	17	eu	eu	PROPN
fueconorg-8149	194	18	commission	commission	PROPN
fueconorg-8149	194	19	’s	’s	PART
fueconorg-8149	194	20	proposals	proposal	NOUN
fueconorg-8149	194	21	on	on	ADP
fueconorg-8149	194	22	them	they	PRON
fueconorg-8149	194	23	and	and	CCONJ
fueconorg-8149	194	24	to	to	PART
fueconorg-8149	194	25	deduct	deduct	VERB
fueconorg-8149	194	26	the	the	DET
fueconorg-8149	194	27	need	need	NOUN
fueconorg-8149	194	28	for	for	ADP
fueconorg-8149	194	29	appropriate	appropriate	ADJ
fueconorg-8149	194	30	reactions	reaction	NOUN
fueconorg-8149	194	31	as	as	ADV
fueconorg-8149	194	32	soon	soon	ADV
fueconorg-8149	194	33	as	as	ADP
fueconorg-8149	194	34	possible	possible	ADJ
fueconorg-8149	194	35	.	.	PUNCT
fueconorg-8149	195	1	the	the	DET
fueconorg-8149	195	2	importance	importance	NOUN
fueconorg-8149	195	3	of	of	ADP
fueconorg-8149	195	4	sustainability	sustainability	NOUN
fueconorg-8149	195	5	per	per	ADP
fueconorg-8149	195	6	se	se	X
fueconorg-8149	195	7	and	and	CCONJ
fueconorg-8149	195	8	of	of	ADP
fueconorg-8149	195	9	invigorated	invigorated	ADJ
fueconorg-8149	195	10	behaviour	behaviour	NOUN
fueconorg-8149	195	11	by	by	ADP
fueconorg-8149	195	12	companies	company	NOUN
fueconorg-8149	195	13	into	into	ADP
fueconorg-8149	195	14	the	the	DET
fueconorg-8149	195	15	direction	direction	NOUN
fueconorg-8149	195	16	of	of	ADP
fueconorg-8149	195	17	sustainable	sustainable	ADJ
fueconorg-8149	195	18	development	development	NOUN
fueconorg-8149	195	19	seems	seem	VERB
fueconorg-8149	195	20	to	to	PART
fueconorg-8149	195	21	have	have	AUX
fueconorg-8149	195	22	become	become	VERB
fueconorg-8149	195	23	a	a	DET
fueconorg-8149	195	24	global	global	ADJ
fueconorg-8149	195	25	consensus	consensus	NOUN
fueconorg-8149	195	26	over	over	ADP
fueconorg-8149	195	27	the	the	DET
fueconorg-8149	195	28	recent	recent	ADJ
fueconorg-8149	195	29	years	year	NOUN
fueconorg-8149	195	30	.	.	PUNCT
fueconorg-8149	196	1	so	so	ADV
fueconorg-8149	196	2	,	,	PUNCT
fueconorg-8149	196	3	on	on	ADP
fueconorg-8149	196	4	the	the	DET
fueconorg-8149	196	5	one	one	NUM
fueconorg-8149	196	6	hand	hand	NOUN
fueconorg-8149	196	7	,	,	PUNCT
fueconorg-8149	196	8	whatever	whatever	PRON
fueconorg-8149	196	9	the	the	DET
fueconorg-8149	196	10	future	future	ADJ
fueconorg-8149	196	11	way	way	NOUN
fueconorg-8149	196	12	might	might	AUX
fueconorg-8149	196	13	be	be	AUX
fueconorg-8149	196	14	,	,	PUNCT
fueconorg-8149	196	15	there	there	PRON
fueconorg-8149	196	16	is	be	VERB
fueconorg-8149	196	17	probably	probably	ADV
fueconorg-8149	196	18	no	no	DET
fueconorg-8149	196	19	way	way	NOUN
fueconorg-8149	196	20	back	back	ADV
fueconorg-8149	196	21	.	.	PUNCT
fueconorg-8149	197	1	but	but	CCONJ
fueconorg-8149	197	2	,	,	PUNCT
fueconorg-8149	197	3	on	on	ADP
fueconorg-8149	197	4	the	the	DET
fueconorg-8149	197	5	other	other	ADJ
fueconorg-8149	197	6	hand	hand	NOUN
fueconorg-8149	197	7	,	,	PUNCT
fueconorg-8149	197	8	along	along	ADP
fueconorg-8149	197	9	with	with	ADP
fueconorg-8149	197	10	all	all	DET
fueconorg-8149	197	11	the	the	DET
fueconorg-8149	197	12	challenges	challenge	NOUN
fueconorg-8149	197	13	arising	arise	VERB
fueconorg-8149	197	14	,	,	PUNCT
fueconorg-8149	197	15	also	also	ADV
fueconorg-8149	197	16	new	new	ADJ
fueconorg-8149	197	17	business	business	NOUN
fueconorg-8149	197	18	opportunities	opportunity	NOUN
fueconorg-8149	197	19	will	will	AUX
fueconorg-8149	197	20	materialize	materialize	VERB
fueconorg-8149	197	21	.	.	PUNCT
fueconorg-8149	198	1	references	reference	NOUN
fueconorg-8149	198	2	accountancy	accountancy	PROPN
fueconorg-8149	198	3	europe	europe	PROPN
fueconorg-8149	198	4	(	(	PUNCT
fueconorg-8149	198	5	2020	2020	NUM
fueconorg-8149	198	6	)	)	PUNCT
fueconorg-8149	198	7	.	.	PUNCT
fueconorg-8149	199	1	setting	set	VERB
fueconorg-8149	199	2	up	up	ADP
fueconorg-8149	199	3	for	for	ADP
fueconorg-8149	199	4	high	high	ADJ
fueconorg-8149	199	5	-	-	PUNCT
fueconorg-8149	199	6	quality	quality	NOUN
fueconorg-8149	199	7	non	non	ADJ
fueconorg-8149	199	8	-	-	ADJ
fueconorg-8149	199	9	financial	financial	ADJ
fueconorg-8149	199	10	information	information	NOUN
fueconorg-8149	199	11	assurance	assurance	NOUN
fueconorg-8149	199	12	in	in	ADP
fueconorg-8149	199	13	europe	europe	PROPN
fueconorg-8149	199	14	,	,	PUNCT
fueconorg-8149	199	15	position	position	NOUN
fueconorg-8149	199	16	paper	paper	NOUN
fueconorg-8149	199	17	.	.	PUNCT
fueconorg-8149	200	1	retrieved	retrieve	VERB
fueconorg-8149	200	2	from	from	ADP
fueconorg-8149	200	3	:	:	PUNCT
fueconorg-8149	200	4	https://www.accountancyeurope.eu/wp-content/uploads/200609-accountancy	https://www.accountancyeurope.eu/wp-content/uploads/200609-accountancy	NOUN
fueconorg-8149	200	5	europe-setting-up-for-quality-non-nfi-assurance-paper.pdf	europe-setting-up-for-quality-non-nfi-assurance-paper.pdf	NOUN
fueconorg-8149	200	6	.	.	PUNCT
fueconorg-8149	201	1	accessed	access	VERB
fueconorg-8149	201	2	on	on	ADP
fueconorg-8149	201	3	:	:	PUNCT
fueconorg-8149	201	4	june	june	PROPN
fueconorg-8149	201	5	26	26	NUM
fueconorg-8149	201	6	,	,	PUNCT
fueconorg-8149	201	7	2021	2021	NUM
fueconorg-8149	201	8	.	.	PUNCT
fueconorg-8149	202	1	adams	adams	PROPN
fueconorg-8149	202	2	,	,	PUNCT
fueconorg-8149	202	3	c.	c.	PROPN
fueconorg-8149	202	4	,	,	PUNCT
fueconorg-8149	202	5	&	&	CCONJ
fueconorg-8149	202	6	abhayawansa	abhayawansa	PROPN
fueconorg-8149	202	7	,	,	PUNCT
fueconorg-8149	202	8	s.	s.	PROPN
fueconorg-8149	202	9	(	(	PUNCT
fueconorg-8149	202	10	2021	2021	NUM
fueconorg-8149	202	11	)	)	PUNCT
fueconorg-8149	202	12	.	.	PUNCT
fueconorg-8149	203	1	connecting	connect	VERB
fueconorg-8149	203	2	the	the	DET
fueconorg-8149	203	3	covid-19	covid-19	PROPN
fueconorg-8149	203	4	pandemic	pandemic	ADJ
fueconorg-8149	203	5	,	,	PUNCT
fueconorg-8149	203	6	environmental	environmental	ADJ
fueconorg-8149	203	7	,	,	PUNCT
fueconorg-8149	203	8	social	social	ADJ
fueconorg-8149	203	9	and	and	CCONJ
fueconorg-8149	203	10	governance	governance	NOUN
fueconorg-8149	203	11	(	(	PUNCT
fueconorg-8149	203	12	esg	esg	NOUN
fueconorg-8149	203	13	)	)	PUNCT
fueconorg-8149	203	14	investing	investing	NOUN
fueconorg-8149	203	15	and	and	CCONJ
fueconorg-8149	203	16	calls	call	VERB
fueconorg-8149	203	17	for	for	ADP
fueconorg-8149	203	18	’	'	PUNCT
fueconorg-8149	203	19	harmonisation	harmonisation	NOUN
fueconorg-8149	203	20	’	'	PUNCT
fueconorg-8149	203	21	of	of	ADP
fueconorg-8149	203	22	sustainability	sustainability	NOUN
fueconorg-8149	203	23	reporting	reporting	NOUN
fueconorg-8149	203	24	.	.	PUNCT
fueconorg-8149	204	1	critical	critical	ADJ
fueconorg-8149	204	2	perspectives	perspective	NOUN
fueconorg-8149	204	3	on	on	ADP
fueconorg-8149	204	4	accounting	account	VERB
fueconorg-8149	204	5	(	(	PUNCT
fueconorg-8149	204	6	in	in	ADP
fueconorg-8149	204	7	press	press	NOUN
fueconorg-8149	204	8	)	)	PUNCT
fueconorg-8149	204	9	.	.	PUNCT
fueconorg-8149	205	1	https://doi.org/10.1016/j.cpa.2021.102309	https://doi.org/10.1016/j.cpa.2021.102309	PROPN
fueconorg-8149	205	2	.	.	PUNCT
fueconorg-8149	206	1	adams	adams	PROPN
fueconorg-8149	206	2	,	,	PUNCT
fueconorg-8149	206	3	c.	c.	PROPN
fueconorg-8149	206	4	,	,	PUNCT
fueconorg-8149	206	5	alhamood	alhamood	NOUN
fueconorg-8149	206	6	,	,	PUNCT
fueconorg-8149	206	7	a.	a.	NOUN
fueconorg-8149	206	8	,	,	PUNCT
fueconorg-8149	206	9	he	he	PRON
fueconorg-8149	206	10	,	,	PUNCT
fueconorg-8149	206	11	x.	x.	PROPN
fueconorg-8149	206	12	,	,	PUNCT
fueconorg-8149	206	13	tian	tian	PROPN
fueconorg-8149	206	14	,	,	PUNCT
fueconorg-8149	206	15	j.	j.	PROPN
fueconorg-8149	206	16	,	,	PUNCT
fueconorg-8149	206	17	wang	wang	PROPN
fueconorg-8149	206	18	,	,	PUNCT
fueconorg-8149	206	19	l.	l.	PROPN
fueconorg-8149	206	20	,	,	PUNCT
fueconorg-8149	206	21	&	&	CCONJ
fueconorg-8149	206	22	wang	wang	PROPN
fueconorg-8149	206	23	,	,	PUNCT
fueconorg-8149	206	24	y.	y.	PROPN
fueconorg-8149	206	25	(	(	PUNCT
fueconorg-8149	206	26	2021	2021	NUM
fueconorg-8149	206	27	)	)	PUNCT
fueconorg-8149	206	28	.	.	PUNCT
fueconorg-8149	207	1	the	the	DET
fueconorg-8149	207	2	double	double	ADJ
fueconorg-8149	207	3	-	-	PUNCT
fueconorg-8149	207	4	materiality	materiality	NOUN
fueconorg-8149	207	5	concept	concept	NOUN
fueconorg-8149	207	6	.	.	PUNCT
fueconorg-8149	208	1	application	application	NOUN
fueconorg-8149	208	2	and	and	CCONJ
fueconorg-8149	208	3	issues	issue	NOUN
fueconorg-8149	208	4	.	.	PUNCT
fueconorg-8149	209	1	retrieved	retrieve	VERB
fueconorg-8149	209	2	from	from	ADP
fueconorg-8149	209	3	:	:	PUNCT
fueconorg-8149	209	4	https://www.globalreporting.org/media/jrbntbyv/griwhitepaperpublications.pdf	https://www.globalreporting.org/media/jrbntbyv/griwhitepaperpublications.pdf	X
fueconorg-8149	209	5	.	.	PUNCT
fueconorg-8149	210	1	accessed	access	VERB
fueconorg-8149	210	2	on	on	ADP
fueconorg-8149	210	3	:	:	PUNCT
fueconorg-8149	210	4	november	november	PROPN
fueconorg-8149	210	5	30	30	NUM
fueconorg-8149	210	6	,	,	PUNCT
fueconorg-8149	210	7	2021	2021	NUM
fueconorg-8149	210	8	.	.	PUNCT
fueconorg-8149	211	1	ak	ak	PROPN
fueconorg-8149	211	2	europe	europe	PROPN
fueconorg-8149	211	3	(	(	PUNCT
fueconorg-8149	211	4	2020	2020	NUM
fueconorg-8149	211	5	)	)	PUNCT
fueconorg-8149	211	6	.	.	PUNCT
fueconorg-8149	212	1	accounting	account	VERB
fueconorg-8149	212	2	for	for	ADP
fueconorg-8149	212	3	a	a	DET
fueconorg-8149	212	4	sustainable	sustainable	ADJ
fueconorg-8149	212	5	european	european	ADJ
fueconorg-8149	212	6	economy	economy	NOUN
fueconorg-8149	212	7	?	?	PUNCT
fueconorg-8149	213	1	retrieved	retrieve	VERB
fueconorg-8149	213	2	from	from	ADP
fueconorg-8149	213	3	:	:	PUNCT
fueconorg-8149	213	4	https://www.researchgate.net/	https://www.researchgate.net/	NOUN
fueconorg-8149	213	5	publication/340970139_accounting_for_a_sustainable_european_economy_ak_europa_policy_brief_32020	publication/340970139_accounting_for_a_sustainable_european_economy_ak_europa_policy_brief_32020	PROPN
fueconorg-8149	213	6	.	.	PUNCT
fueconorg-8149	214	1	accessed	access	VERB
fueconorg-8149	214	2	on	on	ADP
fueconorg-8149	214	3	:	:	PUNCT
fueconorg-8149	214	4	june	june	PROPN
fueconorg-8149	214	5	26	26	NUM
fueconorg-8149	214	6	,	,	PUNCT
fueconorg-8149	214	7	2021	2021	NUM
fueconorg-8149	214	8	.	.	PUNCT
fueconorg-8149	215	1	alliance	alliance	NOUN
fueconorg-8149	215	2	for	for	ADP
fueconorg-8149	215	3	corporate	corporate	ADJ
fueconorg-8149	215	4	transparency	transparency	NOUN
fueconorg-8149	215	5	(	(	PUNCT
fueconorg-8149	215	6	2020	2020	NUM
fueconorg-8149	215	7	)	)	PUNCT
fueconorg-8149	215	8	.	.	PUNCT
fueconorg-8149	216	1	2019	2019	NUM
fueconorg-8149	216	2	research	research	NOUN
fueconorg-8149	216	3	report	report	NOUN
fueconorg-8149	216	4	,	,	PUNCT
fueconorg-8149	216	5	an	an	DET
fueconorg-8149	216	6	analysis	analysis	NOUN
fueconorg-8149	216	7	of	of	ADP
fueconorg-8149	216	8	the	the	DET
fueconorg-8149	216	9	sustainability	sustainability	NOUN
fueconorg-8149	216	10	reports	report	NOUN
fueconorg-8149	216	11	of	of	ADP
fueconorg-8149	216	12	1000	1000	NUM
fueconorg-8149	216	13	companies	company	NOUN
fueconorg-8149	216	14	pursuant	pursuant	ADJ
fueconorg-8149	216	15	to	to	ADP
fueconorg-8149	216	16	the	the	DET
fueconorg-8149	216	17	eu	eu	PROPN
fueconorg-8149	216	18	non	non	ADJ
fueconorg-8149	216	19	-	-	ADJ
fueconorg-8149	216	20	financial	financial	ADJ
fueconorg-8149	216	21	reporting	reporting	NOUN
fueconorg-8149	216	22	directive	directive	NOUN
fueconorg-8149	216	23	.	.	PUNCT
fueconorg-8149	217	1	retrieved	retrieve	VERB
fueconorg-8149	217	2	from	from	ADP
fueconorg-8149	217	3	:	:	PUNCT
fueconorg-8149	217	4	https://en.frankbold	https://en.frankbold	PROPN
fueconorg-8149	217	5	.	.	PUNCT
fueconorg-8149	218	1	https://www.accountancyeurope.eu/wp-content/uploads/200609-accountancy-europe-setting-up-for-quality-non-nfi-assurance-paper.pdf	https://www.accountancyeurope.eu/wp-content/uploads/200609-accountancy-europe-setting-up-for-quality-non-nfi-assurance-paper.pdf	PROPN
fueconorg-8149	218	2	https://www.accountancyeurope.eu/wp-content/uploads/200609-accountancy-europe-setting-up-for-quality-non-nfi-assurance-paper.pdf	https://www.accountancyeurope.eu/wp-content/uploads/200609-accountancy-europe-setting-up-for-quality-non-nfi-assurance-paper.pdf	PROPN
fueconorg-8149	218	3	https://doi.org/10.1016/j.cpa.2021.102309	https://doi.org/10.1016/j.cpa.2021.102309	PUNCT
fueconorg-8149	218	4	https://www.globalreporting.org/media/jrbntbyv/griwhitepaper-publications.pdf	https://www.globalreporting.org/media/jrbntbyv/griwhitepaper-publications.pdf	PROPN
fueconorg-8149	218	5	https://www.globalreporting.org/media/jrbntbyv/griwhitepaper-publications.pdf	https://www.globalreporting.org/media/jrbntbyv/griwhitepaper-publications.pdf	PROPN
fueconorg-8149	218	6	https://www.researchgate.net/publication/340970139_accounting_for_a_sustainable_european_economy_ak_europa_policy_brief_32020	https://www.researchgate.net/publication/340970139_accounting_for_a_sustainable_european_economy_ak_europa_policy_brief_32020	NOUN
fueconorg-8149	218	7	https://www.researchgate.net/publication/340970139_accounting_for_a_sustainable_european_economy_ak_europa_policy_brief_32020	https://www.researchgate.net/publication/340970139_accounting_for_a_sustainable_european_economy_ak_europa_policy_brief_32020	NOUN
fueconorg-8149	218	8	https://en.frankbold.org/our-work/campaign/eu-directive-non-financial-reporting-and-corporate-governance	https://en.frankbold.org/our-work/campaign/eu-directive-non-financial-reporting-and-corporate-governance	PROPN
fueconorg-8149	218	9	380	380	NUM
fueconorg-8149	218	10	j.	j.	PROPN
fueconorg-8149	218	11	baumüller	baumüller	PROPN
fueconorg-8149	218	12	,	,	PUNCT
fueconorg-8149	218	13	s.	s.	PROPN
fueconorg-8149	218	14	o.	o.	PROPN
fueconorg-8149	218	15	grbenic	grbenic	PROPN
fueconorg-8149	218	16	org	org	PROPN
fueconorg-8149	218	17	/	/	SYM
fueconorg-8149	218	18	our	our	PRON
fueconorg-8149	218	19	-	-	PUNCT
fueconorg-8149	218	20	work	work	NOUN
fueconorg-8149	218	21	/	/	SYM
fueconorg-8149	218	22	campaign	campaign	NOUN
fueconorg-8149	218	23	/	/	SYM
fueconorg-8149	218	24	eu	eu	NOUN
fueconorg-8149	218	25	-	-	NOUN
fueconorg-8149	218	26	directive	directive	ADJ
fueconorg-8149	218	27	-	-	PUNCT
fueconorg-8149	218	28	non	non	ADJ
fueconorg-8149	218	29	-	-	ADJ
fueconorg-8149	218	30	financial	financial	ADJ
fueconorg-8149	218	31	-	-	PUNCT
fueconorg-8149	218	32	reporting	reporting	NOUN
fueconorg-8149	218	33	-	-	PUNCT
fueconorg-8149	218	34	and	and	CCONJ
fueconorg-8149	218	35	-	-	PUNCT
fueconorg-8149	218	36	corporate	corporate	ADJ
fueconorg-8149	218	37	-	-	PUNCT
fueconorg-8149	218	38	governance	governance	NOUN
fueconorg-8149	218	39	.	.	PUNCT
fueconorg-8149	219	1	accessed	access	VERB
fueconorg-8149	219	2	on	on	ADP
fueconorg-8149	219	3	:	:	PUNCT
fueconorg-8149	219	4	june	june	PROPN
fueconorg-8149	219	5	26	26	NUM
fueconorg-8149	219	6	,	,	PUNCT
fueconorg-8149	219	7	2021	2021	NUM
fueconorg-8149	219	8	.	.	PUNCT
fueconorg-8149	220	1	baumüller	baumüller	NOUN
fueconorg-8149	220	2	,	,	PUNCT
fueconorg-8149	220	3	j.	j.	PROPN
fueconorg-8149	220	4	(	(	PUNCT
fueconorg-8149	220	5	2020	2020	NUM
fueconorg-8149	220	6	)	)	PUNCT
fueconorg-8149	220	7	.	.	PUNCT
fueconorg-8149	221	1	nichtfinanzielle	nichtfinanzielle	PROPN
fueconorg-8149	221	2	berichterstattung	berichterstattung	PROPN
fueconorg-8149	222	1	[	[	X
fueconorg-8149	222	2	non	non	ADJ
fueconorg-8149	222	3	-	-	ADJ
fueconorg-8149	222	4	financial	financial	ADJ
fueconorg-8149	222	5	reporting	reporting	NOUN
fueconorg-8149	222	6	]	]	PUNCT
fueconorg-8149	222	7	.	.	PUNCT
fueconorg-8149	223	1	vienna	vienna	PROPN
fueconorg-8149	223	2	:	:	PUNCT
fueconorg-8149	223	3	verlag	verlag	PROPN
fueconorg-8149	223	4	österreich	österreich	PROPN
fueconorg-8149	223	5	.	.	PUNCT
fueconorg-8149	224	1	baumüller	baumüller	PROPN
fueconorg-8149	224	2	,	,	PUNCT
fueconorg-8149	224	3	j.	j.	PROPN
fueconorg-8149	224	4	,	,	PUNCT
fueconorg-8149	224	5	&	&	CCONJ
fueconorg-8149	224	6	omazic	omazic	PROPN
fueconorg-8149	224	7	,	,	PUNCT
fueconorg-8149	224	8	a.	a.	NOUN
fueconorg-8149	224	9	(	(	PUNCT
fueconorg-8149	224	10	2021	2021	NUM
fueconorg-8149	224	11	)	)	PUNCT
fueconorg-8149	224	12	.	.	PUNCT
fueconorg-8149	225	1	entwicklungsperspektiven	entwicklungsperspektiven	PROPN
fueconorg-8149	225	2	für	für	PROPN
fueconorg-8149	225	3	den	den	PROPN
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fueconorg-8149	225	5	in	in	ADP
fueconorg-8149	225	6	der	der	ADJ
fueconorg-8149	225	7	nichtfinanziellen	nichtfinanziellen	ADJ
fueconorg-8149	225	8	berichterstattung	berichterstattung	NOUN
fueconorg-8149	226	1	[	[	X
fueconorg-8149	226	2	development	development	NOUN
fueconorg-8149	226	3	perspectives	perspective	NOUN
fueconorg-8149	226	4	for	for	ADP
fueconorg-8149	226	5	the	the	DET
fueconorg-8149	226	6	materiality	materiality	NOUN
fueconorg-8149	226	7	principle	principle	NOUN
fueconorg-8149	226	8	in	in	ADP
fueconorg-8149	226	9	non	non	ADJ
fueconorg-8149	226	10	-	-	ADJ
fueconorg-8149	226	11	financial	financial	ADJ
fueconorg-8149	226	12	reporting	reporting	NOUN
fueconorg-8149	226	13	]	]	PUNCT
fueconorg-8149	226	14	.	.	PUNCT
fueconorg-8149	227	1	zeitschrift	zeitschrift	PROPN
fueconorg-8149	227	2	für	für	PROPN
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fueconorg-8149	227	4	rechnungslegung	rechnungslegung	PROPN
fueconorg-8149	227	5	,	,	PUNCT
fueconorg-8149	227	6	16(1	16(1	NUM
fueconorg-8149	227	7	)	)	PUNCT
fueconorg-8149	227	8	,	,	PUNCT
fueconorg-8149	227	9	41–47	41–47	PROPN
fueconorg-8149	227	10	.	.	PUNCT
fueconorg-8149	227	11	baumüller	baumüller	PROPN
fueconorg-8149	227	12	,	,	PUNCT
fueconorg-8149	227	13	j.	j.	PROPN
fueconorg-8149	227	14	,	,	PUNCT
fueconorg-8149	227	15	&	&	CCONJ
fueconorg-8149	227	16	sopp	sopp	PROPN
fueconorg-8149	227	17	,	,	PUNCT
fueconorg-8149	227	18	k.	k.	PROPN
fueconorg-8149	227	19	(	(	PUNCT
fueconorg-8149	227	20	2021	2021	NUM
fueconorg-8149	227	21	)	)	PUNCT
fueconorg-8149	227	22	.	.	PUNCT
fueconorg-8149	228	1	double	double	ADJ
fueconorg-8149	228	2	materiality	materiality	NOUN
fueconorg-8149	228	3	and	and	CCONJ
fueconorg-8149	228	4	the	the	DET
fueconorg-8149	228	5	shift	shift	NOUN
fueconorg-8149	228	6	from	from	ADP
fueconorg-8149	228	7	non	non	ADJ
fueconorg-8149	228	8	-	-	ADJ
fueconorg-8149	228	9	financial	financial	ADJ
fueconorg-8149	228	10	to	to	ADP
fueconorg-8149	228	11	european	european	ADJ
fueconorg-8149	228	12	sustainability	sustainability	NOUN
fueconorg-8149	228	13	reporting	reporting	NOUN
fueconorg-8149	228	14	:	:	PUNCT
fueconorg-8149	228	15	review	review	NOUN
fueconorg-8149	228	16	,	,	PUNCT
fueconorg-8149	228	17	outlook	outlook	NOUN
fueconorg-8149	228	18	and	and	CCONJ
fueconorg-8149	228	19	implications	implication	NOUN
fueconorg-8149	228	20	.	.	PUNCT
fueconorg-8149	229	1	journal	journal	NOUN
fueconorg-8149	229	2	of	of	ADP
fueconorg-8149	229	3	applied	apply	VERB
fueconorg-8149	229	4	accounting	accounting	NOUN
fueconorg-8149	229	5	research	research	NOUN
fueconorg-8149	229	6	,	,	PUNCT
fueconorg-8149	229	7	ahead	ahead	ADV
fueconorg-8149	229	8	of	of	ADP
fueconorg-8149	229	9	print	print	NOUN
fueconorg-8149	229	10	https://doi.org/10.1108/jaar-04-2021-0114	https://doi.org/10.1108/jaar-04-2021-0114	PROPN
fueconorg-8149	229	11	.	.	PUNCT
fueconorg-8149	230	1	capitals	capital	NOUN
fueconorg-8149	230	2	coalition	coalition	NOUN
fueconorg-8149	230	3	(	(	PUNCT
fueconorg-8149	230	4	2021	2021	NUM
fueconorg-8149	230	5	)	)	PUNCT
fueconorg-8149	230	6	.	.	PUNCT
fueconorg-8149	231	1	transparent	transparent	ADJ
fueconorg-8149	231	2	.	.	PUNCT
fueconorg-8149	232	1	retrieved	retrieve	VERB
fueconorg-8149	232	2	from	from	ADP
fueconorg-8149	232	3	:	:	PUNCT
fueconorg-8149	232	4	https://capitalscoalition.org/project/transparent/.	https://capitalscoalition.org/project/transparent/.	PUNCT
fueconorg-8149	232	5	accessed	access	VERB
fueconorg-8149	232	6	on	on	ADP
fueconorg-8149	232	7	:	:	PUNCT
fueconorg-8149	232	8	june	june	PROPN
fueconorg-8149	232	9	26	26	NUM
fueconorg-8149	232	10	,	,	PUNCT
fueconorg-8149	232	11	2021	2021	NUM
fueconorg-8149	232	12	.	.	PUNCT
fueconorg-8149	233	1	ceps	ceps	PROPN
fueconorg-8149	233	2	(	(	PUNCT
fueconorg-8149	233	3	2020	2020	NUM
fueconorg-8149	233	4	)	)	PUNCT
fueconorg-8149	233	5	.	.	PUNCT
fueconorg-8149	234	1	study	study	NOUN
fueconorg-8149	234	2	on	on	ADP
fueconorg-8149	234	3	the	the	DET
fueconorg-8149	234	4	non	non	ADJ
fueconorg-8149	234	5	-	-	ADJ
fueconorg-8149	234	6	financial	financial	ADJ
fueconorg-8149	234	7	reporting	reporting	NOUN
fueconorg-8149	234	8	directive	directive	NOUN
fueconorg-8149	234	9	,	,	PUNCT
fueconorg-8149	234	10	final	final	ADJ
fueconorg-8149	234	11	report	report	NOUN
fueconorg-8149	234	12	.	.	PUNCT
fueconorg-8149	235	1	retrieved	retrieve	VERB
fueconorg-8149	235	2	from	from	ADP
fueconorg-8149	235	3	:	:	PUNCT
fueconorg-8149	235	4	https://op.europa.eu/de/	https://op.europa.eu/de/	NOUN
fueconorg-8149	235	5	publication	publication	NOUN
fueconorg-8149	235	6	-	-	PUNCT
fueconorg-8149	235	7	detail/-/publication/1ef8fe0e-98e1	detail/-/publication/1ef8fe0e-98e1	PROPN
fueconorg-8149	235	8	-	-	PUNCT
fueconorg-8149	235	9	11eb	11eb	NOUN
fueconorg-8149	235	10	-	-	PUNCT
fueconorg-8149	235	11	b85c-01aa75ed71a1	b85c-01aa75ed71a1	NOUN
fueconorg-8149	235	12	/	/	SYM
fueconorg-8149	235	13	language	language	NOUN
fueconorg-8149	235	14	-	-	PUNCT
fueconorg-8149	235	15	en	en	NOUN
fueconorg-8149	235	16	.	.	PROPN
fueconorg-8149	235	17	accessed	access	VERB
fueconorg-8149	235	18	on	on	ADP
fueconorg-8149	235	19	:	:	PUNCT
fueconorg-8149	235	20	june	june	PROPN
fueconorg-8149	235	21	26	26	NUM
fueconorg-8149	235	22	,	,	PUNCT
fueconorg-8149	235	23	2021	2021	NUM
fueconorg-8149	235	24	.	.	PUNCT
fueconorg-8149	236	1	csr	csr	PROPN
fueconorg-8149	236	2	europe	europe	PROPN
fueconorg-8149	236	3	&	&	CCONJ
fueconorg-8149	236	4	gri	gri	PROPN
fueconorg-8149	236	5	(	(	PUNCT
fueconorg-8149	236	6	2017	2017	NUM
fueconorg-8149	236	7	)	)	PUNCT
fueconorg-8149	236	8	.	.	PUNCT
fueconorg-8149	237	1	member	member	NOUN
fueconorg-8149	237	2	state	state	NOUN
fueconorg-8149	237	3	implementation	implementation	NOUN
fueconorg-8149	237	4	of	of	ADP
fueconorg-8149	237	5	directive	directive	NOUN
fueconorg-8149	237	6	2014/95	2014/95	NUM
fueconorg-8149	237	7	/	/	SYM
fueconorg-8149	237	8	eu	eu	PROPN
fueconorg-8149	237	9	.	.	PROPN
fueconorg-8149	237	10	retrieved	retrieve	VERB
fueconorg-8149	237	11	from	from	ADP
fueconorg-8149	237	12	:	:	PUNCT
fueconorg-8149	237	13	https://www.accountancyeurope.eu/wp-content/uploads/nfr-publication-3-may-revision.pdf	https://www.accountancyeurope.eu/wp-content/uploads/nfr-publication-3-may-revision.pdf	PROPN
fueconorg-8149	237	14	.	.	PROPN
fueconorg-8149	237	15	accessed	access	VERB
fueconorg-8149	237	16	on	on	ADP
fueconorg-8149	237	17	:	:	PUNCT
fueconorg-8149	237	18	june	june	PROPN
fueconorg-8149	237	19	26	26	NUM
fueconorg-8149	237	20	,	,	PUNCT
fueconorg-8149	237	21	2021	2021	NUM
fueconorg-8149	237	22	.	.	PUNCT
fueconorg-8149	238	1	dai	dai	PROPN
fueconorg-8149	238	2	(	(	PUNCT
fueconorg-8149	238	3	2021	2021	NUM
fueconorg-8149	238	4	)	)	PUNCT
fueconorg-8149	238	5	.	.	PUNCT
fueconorg-8149	239	1	comments	comment	NOUN
fueconorg-8149	239	2	on	on	ADP
fueconorg-8149	239	3	efrag	efrag	PROPN
fueconorg-8149	239	4	climate	climate	NOUN
fueconorg-8149	239	5	standard	standard	PROPN
fueconorg-8149	239	6	prototype	prototype	NOUN
fueconorg-8149	239	7	working	working	NOUN
fueconorg-8149	239	8	paper	paper	NOUN
fueconorg-8149	239	9	.	.	PUNCT
fueconorg-8149	240	1	retrieved	retrieve	VERB
fueconorg-8149	240	2	from	from	ADP
fueconorg-8149	240	3	:	:	PUNCT
fueconorg-8149	240	4	https://www.dai.de/fileadmin/user_upload/210930_deutsches_aktieninstitut_letter_mr_gauzes_efrag	https://www.dai.de/fileadmin/user_upload/210930_deutsches_aktieninstitut_letter_mr_gauzes_efrag	NUM
fueconorg-8149	240	5	_	_	ADJ
fueconorg-8149	240	6	climate_standard_prototype.pdf	climate_standard_prototype.pdf	PROPN
fueconorg-8149	240	7	.	.	PROPN
fueconorg-8149	240	8	accessed	access	VERB
fueconorg-8149	240	9	on	on	ADP
fueconorg-8149	240	10	november	november	PROPN
fueconorg-8149	240	11	30	30	NUM
fueconorg-8149	240	12	,	,	PUNCT
fueconorg-8149	240	13	2021	2021	NUM
fueconorg-8149	240	14	.	.	PUNCT
fueconorg-8149	241	1	deloitte	deloitte	NOUN
fueconorg-8149	241	2	(	(	PUNCT
fueconorg-8149	241	3	2021	2021	NUM
fueconorg-8149	241	4	)	)	PUNCT
fueconorg-8149	241	5	.	.	PUNCT
fueconorg-8149	242	1	the	the	DET
fueconorg-8149	242	2	eu	eu	PROPN
fueconorg-8149	242	3	takes	take	VERB
fueconorg-8149	242	4	a	a	DET
fueconorg-8149	242	5	major	major	ADJ
fueconorg-8149	242	6	step	step	NOUN
fueconorg-8149	242	7	forward	forward	ADV
fueconorg-8149	242	8	in	in	ADP
fueconorg-8149	242	9	sustainability	sustainability	NOUN
fueconorg-8149	242	10	.	.	PUNCT
fueconorg-8149	243	1	retrieved	retrieve	VERB
fueconorg-8149	243	2	from	from	ADP
fueconorg-8149	243	3	:	:	PUNCT
fueconorg-8149	243	4	https://www2.deloitte.com/	https://www2.deloitte.com/	PROPN
fueconorg-8149	243	5	fr	fr	PROPN
fueconorg-8149	243	6	/	/	SYM
fueconorg-8149	243	7	fr	fr	ADJ
fueconorg-8149	243	8	/	/	SYM
fueconorg-8149	243	9	pages	page	NOUN
fueconorg-8149	243	10	/	/	SYM
fueconorg-8149	243	11	sustainability	sustainability	NOUN
fueconorg-8149	243	12	-	-	PUNCT
fueconorg-8149	243	13	services	service	NOUN
fueconorg-8149	243	14	/	/	SYM
fueconorg-8149	243	15	articles	article	NOUN
fueconorg-8149	243	16	/	/	SYM
fueconorg-8149	243	17	eu	eu	ADJ
fueconorg-8149	243	18	-	-	ADJ
fueconorg-8149	243	19	takes	take	VERB
fueconorg-8149	243	20	-	-	PUNCT
fueconorg-8149	243	21	major	major	ADJ
fueconorg-8149	243	22	-	-	PUNCT
fueconorg-8149	243	23	step	step	NOUN
fueconorg-8149	243	24	-	-	PUNCT
fueconorg-8149	243	25	forward	forward	NOUN
fueconorg-8149	243	26	-	-	PUNCT
fueconorg-8149	243	27	sustainability	sustainability	NOUN
fueconorg-8149	243	28	-	-	PUNCT
fueconorg-8149	243	29	reporting.html	reporting.html	NOUN
fueconorg-8149	243	30	.	.	PUNCT
fueconorg-8149	244	1	accessed	access	VERB
fueconorg-8149	244	2	on	on	ADP
fueconorg-8149	244	3	:	:	PUNCT
fueconorg-8149	244	4	june	june	PROPN
fueconorg-8149	244	5	26	26	NUM
fueconorg-8149	244	6	,	,	PUNCT
fueconorg-8149	244	7	2021	2021	NUM
fueconorg-8149	244	8	.	.	PUNCT
fueconorg-8149	245	1	drsc	drsc	PROPN
fueconorg-8149	245	2	(	(	PUNCT
fueconorg-8149	245	3	2021a	2021a	NUM
fueconorg-8149	245	4	)	)	PUNCT
fueconorg-8149	245	5	.	.	PUNCT
fueconorg-8149	246	1	drsc	drsc	PROPN
fueconorg-8149	246	2	briefing	brief	VERB
fueconorg-8149	246	3	paper	paper	PROPN
fueconorg-8149	246	4	zur	zur	NOUN
fueconorg-8149	246	5	csrd	csrd	NOUN
fueconorg-8149	246	6	vom	vom	NOUN
fueconorg-8149	246	7	21	21	NUM
fueconorg-8149	246	8	.	.	PUNCT
fueconorg-8149	247	1	april	april	PROPN
fueconorg-8149	247	2	2021	2021	NUM
fueconorg-8149	248	1	[	[	X
fueconorg-8149	248	2	drsc	drsc	NOUN
fueconorg-8149	248	3	briefing	brief	VERB
fueconorg-8149	248	4	paper	paper	NOUN
fueconorg-8149	248	5	for	for	ADP
fueconorg-8149	248	6	the	the	DET
fueconorg-8149	248	7	csrd	csrd	NOUN
fueconorg-8149	248	8	from	from	ADP
fueconorg-8149	248	9	april	april	PROPN
fueconorg-8149	248	10	21	21	NUM
fueconorg-8149	248	11	,	,	PUNCT
fueconorg-8149	248	12	2021	2021	NUM
fueconorg-8149	248	13	]	]	PUNCT
fueconorg-8149	248	14	.	.	PUNCT
fueconorg-8149	249	1	retrieved	retrieve	VERB
fueconorg-8149	249	2	from	from	ADP
fueconorg-8149	249	3	:	:	PUNCT
fueconorg-8149	249	4	https://www.drsc.de/app/uploads/2021/04/210421_csrd_briefingpaper.pdf	https://www.drsc.de/app/uploads/2021/04/210421_csrd_briefingpaper.pdf	PROPN
fueconorg-8149	249	5	.	.	PUNCT
fueconorg-8149	250	1	accessed	access	VERB
fueconorg-8149	250	2	on	on	ADP
fueconorg-8149	250	3	:	:	PUNCT
fueconorg-8149	250	4	june	june	PROPN
fueconorg-8149	250	5	26	26	NUM
fueconorg-8149	250	6	,	,	PUNCT
fueconorg-8149	250	7	2021	2021	NUM
fueconorg-8149	250	8	.	.	PUNCT
fueconorg-8149	251	1	drsc	drsc	PROPN
fueconorg-8149	251	2	(	(	PUNCT
fueconorg-8149	251	3	2021b	2021b	NUM
fueconorg-8149	251	4	)	)	PUNCT
fueconorg-8149	251	5	.	.	PUNCT
fueconorg-8149	252	1	csr	csr	NOUN
fueconorg-8149	252	2	-	-	NOUN
fueconorg-8149	252	3	studie	studie	NOUN
fueconorg-8149	252	4	[	[	X
fueconorg-8149	252	5	csr	csr	NOUN
fueconorg-8149	252	6	study	study	NOUN
fueconorg-8149	252	7	]	]	PUNCT
fueconorg-8149	252	8	.	.	PUNCT
fueconorg-8149	253	1	retrieved	retrieve	VERB
fueconorg-8149	253	2	from	from	ADP
fueconorg-8149	253	3	:	:	PUNCT
fueconorg-8149	253	4	https://www.bmjv.de/shareddocs/downloads/de/pdf/	https://www.bmjv.de/shareddocs/downloads/de/pdf/	NOUN
fueconorg-8149	253	5	berichte/2021_csr_studie.pdf?__blob	berichte/2021_csr_studie.pdf?__blob	NOUN
fueconorg-8149	253	6	=	=	SYM
fueconorg-8149	253	7	publicationfile&v=2	publicationfile&v=2	PROPN
fueconorg-8149	253	8	.	.	PUNCT
fueconorg-8149	254	1	accessed	access	VERB
fueconorg-8149	254	2	on	on	ADP
fueconorg-8149	254	3	:	:	PUNCT
fueconorg-8149	254	4	june	june	PROPN
fueconorg-8149	254	5	26	26	NUM
fueconorg-8149	254	6	,	,	PUNCT
fueconorg-8149	254	7	2021	2021	NUM
fueconorg-8149	254	8	.	.	PUNCT
fueconorg-8149	255	1	eba	eba	NOUN
fueconorg-8149	255	2	(	(	PUNCT
fueconorg-8149	255	3	2021	2021	NUM
fueconorg-8149	255	4	)	)	PUNCT
fueconorg-8149	255	5	.	.	PUNCT
fueconorg-8149	256	1	eba	eba	PROPN
fueconorg-8149	256	2	advises	advise	VERB
fueconorg-8149	256	3	the	the	DET
fueconorg-8149	256	4	commission	commission	NOUN
fueconorg-8149	256	5	on	on	ADP
fueconorg-8149	256	6	kpis	kpis	PROPN
fueconorg-8149	256	7	for	for	ADP
fueconorg-8149	256	8	transparency	transparency	NOUN
fueconorg-8149	256	9	on	on	ADP
fueconorg-8149	256	10	institutions	institution	NOUN
fueconorg-8149	256	11	’	'	PUNCT
fueconorg-8149	256	12	environmentally	environmentally	ADV
fueconorg-8149	256	13	sustainable	sustainable	ADJ
fueconorg-8149	256	14	activities	activity	NOUN
fueconorg-8149	256	15	,	,	PUNCT
fueconorg-8149	256	16	including	include	VERB
fueconorg-8149	256	17	a	a	DET
fueconorg-8149	256	18	green	green	ADJ
fueconorg-8149	256	19	asset	asset	NOUN
fueconorg-8149	256	20	ratio	ratio	NOUN
fueconorg-8149	256	21	.	.	PUNCT
fueconorg-8149	257	1	retrieved	retrieve	VERB
fueconorg-8149	257	2	from	from	ADP
fueconorg-8149	257	3	:	:	PUNCT
fueconorg-8149	257	4	https://www.eba.europa.eu/ebaadvises-commission-kpis-transparency-institutions%e2%80%99-environmentally-sustainable-activities	https://www.eba.europa.eu/ebaadvises-commission-kpis-transparency-institutions%e2%80%99-environmentally-sustainable-activities	PROPN
fueconorg-8149	257	5	.	.	PUNCT
fueconorg-8149	258	1	accessed	access	VERB
fueconorg-8149	258	2	on	on	ADP
fueconorg-8149	258	3	:	:	PUNCT
fueconorg-8149	258	4	june	june	PROPN
fueconorg-8149	258	5	26	26	NUM
fueconorg-8149	258	6	,	,	PUNCT
fueconorg-8149	258	7	2021	2021	NUM
fueconorg-8149	258	8	.	.	PUNCT
fueconorg-8149	259	1	efrag	efrag	NOUN
fueconorg-8149	259	2	(	(	PUNCT
fueconorg-8149	259	3	2021	2021	NUM
fueconorg-8149	259	4	)	)	PUNCT
fueconorg-8149	259	5	.	.	PUNCT
fueconorg-8149	260	1	a	a	DET
fueconorg-8149	260	2	literature	literature	NOUN
fueconorg-8149	260	3	review	review	NOUN
fueconorg-8149	260	4	on	on	ADP
fueconorg-8149	260	5	the	the	DET
fueconorg-8149	260	6	reporting	reporting	NOUN
fueconorg-8149	260	7	of	of	ADP
fueconorg-8149	260	8	intangibles	intangible	NOUN
fueconorg-8149	260	9	,	,	PUNCT
fueconorg-8149	260	10	february	february	PROPN
fueconorg-8149	260	11	2020	2020	NUM
fueconorg-8149	260	12	.	.	PUNCT
fueconorg-8149	261	1	retrieved	retrieve	VERB
fueconorg-8149	261	2	from	from	ADP
fueconorg-8149	261	3	:	:	PUNCT
fueconorg-8149	261	4	https://www.efrag.org/assets/download?asseturl=%2fsites%2fwebpublishing%2fsiteassets%2fa%252	https://www.efrag.org/assets/download?asseturl=%2fsites%2fwebpublishing%2fsiteassets%2fa%252	PROPN
fueconorg-8149	261	5	0literature%2520review%2520on%2520the%2520reporting%2520of%2520intangibles.pdf	0literature%2520review%2520on%2520the%2520reporting%2520of%2520intangibles.pdf	PROPN
fueconorg-8149	261	6	.	.	PUNCT
fueconorg-8149	262	1	accessed	access	VERB
fueconorg-8149	262	2	on	on	ADP
fueconorg-8149	262	3	:	:	PUNCT
fueconorg-8149	262	4	june	june	PROPN
fueconorg-8149	262	5	26	26	NUM
fueconorg-8149	262	6	,	,	PUNCT
fueconorg-8149	262	7	2021	2021	NUM
fueconorg-8149	262	8	.	.	PUNCT
fueconorg-8149	263	1	enbw	enbw	PROPN
fueconorg-8149	263	2	(	(	PUNCT
fueconorg-8149	263	3	2021	2021	NUM
fueconorg-8149	263	4	)	)	PUNCT
fueconorg-8149	263	5	.	.	PUNCT
fueconorg-8149	264	1	eu	eu	PROPN
fueconorg-8149	264	2	sustainable	sustainable	ADJ
fueconorg-8149	264	3	finance	finance	NOUN
fueconorg-8149	264	4	taxonomy	taxonomy	NOUN
fueconorg-8149	264	5	case	case	NOUN
fueconorg-8149	264	6	study	study	NOUN
fueconorg-8149	264	7	.	.	PUNCT
fueconorg-8149	265	1	retrieved	retrieve	VERB
fueconorg-8149	265	2	from	from	ADP
fueconorg-8149	265	3	:	:	PUNCT
fueconorg-8149	265	4	https://www.enbw.com/integratedannual-report-2020/at-a-glance/eu-taxonomy/.	https://www.enbw.com/integratedannual-report-2020/at-a-glance/eu-taxonomy/.	NOUN
fueconorg-8149	265	5	accessed	access	VERB
fueconorg-8149	265	6	on	on	ADP
fueconorg-8149	265	7	:	:	PUNCT
fueconorg-8149	265	8	june	june	PROPN
fueconorg-8149	265	9	26	26	NUM
fueconorg-8149	265	10	,	,	PUNCT
fueconorg-8149	265	11	2021	2021	NUM
fueconorg-8149	265	12	.	.	PUNCT
fueconorg-8149	266	1	european	european	PROPN
fueconorg-8149	266	2	commission	commission	PROPN
fueconorg-8149	266	3	(	(	PUNCT
fueconorg-8149	266	4	2018	2018	NUM
fueconorg-8149	266	5	)	)	PUNCT
fueconorg-8149	266	6	.	.	PUNCT
fueconorg-8149	267	1	action	action	NOUN
fueconorg-8149	267	2	plan	plan	NOUN
fueconorg-8149	267	3	:	:	PUNCT
fueconorg-8149	267	4	financing	finance	VERB
fueconorg-8149	267	5	sustainable	sustainable	ADJ
fueconorg-8149	267	6	growth	growth	NOUN
fueconorg-8149	267	7	,	,	PUNCT
fueconorg-8149	267	8	com/2018/097	com/2018/097	PROPN
fueconorg-8149	267	9	final	final	NOUN
fueconorg-8149	267	10	.	.	PUNCT
fueconorg-8149	268	1	retrieved	retrieve	VERB
fueconorg-8149	268	2	from	from	ADP
fueconorg-8149	268	3	:	:	PUNCT
fueconorg-8149	268	4	https://eur-lex.europa.eu/legal-content/en/txt/pdf/?uri=celex:52018dc0097&from=en	https://eur-lex.europa.eu/legal-content/en/txt/pdf/?uri=celex:52018dc0097&from=en	PROPN
fueconorg-8149	268	5	.	.	PROPN
fueconorg-8149	268	6	accessed	access	VERB
fueconorg-8149	268	7	on	on	ADP
fueconorg-8149	268	8	:	:	PUNCT
fueconorg-8149	268	9	june	june	PROPN
fueconorg-8149	268	10	26	26	NUM
fueconorg-8149	268	11	,	,	PUNCT
fueconorg-8149	268	12	2021	2021	NUM
fueconorg-8149	268	13	.	.	PUNCT
fueconorg-8149	269	1	european	european	PROPN
fueconorg-8149	269	2	commission	commission	PROPN
fueconorg-8149	269	3	(	(	PUNCT
fueconorg-8149	269	4	2019	2019	NUM
fueconorg-8149	269	5	)	)	PUNCT
fueconorg-8149	269	6	.	.	PUNCT
fueconorg-8149	270	1	the	the	DET
fueconorg-8149	270	2	european	european	PROPN
fueconorg-8149	270	3	green	green	PROPN
fueconorg-8149	270	4	deal	deal	PROPN
fueconorg-8149	270	5	,	,	PUNCT
fueconorg-8149	270	6	com	com	NOUN
fueconorg-8149	270	7	(	(	PUNCT
fueconorg-8149	270	8	2019	2019	NUM
fueconorg-8149	270	9	)	)	PUNCT
fueconorg-8149	270	10	640	640	NUM
fueconorg-8149	270	11	final	final	NOUN
fueconorg-8149	270	12	.	.	PUNCT
fueconorg-8149	270	13	retrieved	retrieve	VERB
fueconorg-8149	270	14	from	from	ADP
fueconorg-8149	270	15	:	:	PUNCT
fueconorg-8149	270	16	https://eurlex.europa.eu/resource.html?uri=cellar:b828d165-1c22-11ea-8c1f-01aa75ed71a1.0002.02/doc_1&format=pdf	https://eurlex.europa.eu/resource.html?uri=cellar:b828d165-1c22-11ea-8c1f-01aa75ed71a1.0002.02/doc_1&format=pdf	NOUN
fueconorg-8149	270	17	.	.	PUNCT
fueconorg-8149	271	1	accessed	access	VERB
fueconorg-8149	271	2	on	on	ADP
fueconorg-8149	271	3	:	:	PUNCT
fueconorg-8149	271	4	june	june	PROPN
fueconorg-8149	271	5	26	26	NUM
fueconorg-8149	271	6	,	,	PUNCT
fueconorg-8149	271	7	2021	2021	NUM
fueconorg-8149	271	8	.	.	PUNCT
fueconorg-8149	272	1	european	european	PROPN
fueconorg-8149	272	2	commission	commission	PROPN
fueconorg-8149	272	3	(	(	PUNCT
fueconorg-8149	272	4	2020	2020	NUM
fueconorg-8149	272	5	)	)	PUNCT
fueconorg-8149	272	6	.	.	PUNCT
fueconorg-8149	273	1	summary	summary	NOUN
fueconorg-8149	273	2	report	report	NOUN
fueconorg-8149	273	3	of	of	ADP
fueconorg-8149	273	4	the	the	DET
fueconorg-8149	273	5	public	public	ADJ
fueconorg-8149	273	6	consultation	consultation	NOUN
fueconorg-8149	273	7	on	on	ADP
fueconorg-8149	273	8	the	the	DET
fueconorg-8149	273	9	review	review	NOUN
fueconorg-8149	273	10	of	of	ADP
fueconorg-8149	273	11	the	the	DET
fueconorg-8149	273	12	non	non	ADJ
fueconorg-8149	273	13	-	-	ADJ
fueconorg-8149	273	14	financial	financial	ADJ
fueconorg-8149	273	15	reporting	reporting	NOUN
fueconorg-8149	273	16	directive	directive	NOUN
fueconorg-8149	273	17	,	,	PUNCT
fueconorg-8149	273	18	february	february	PROPN
fueconorg-8149	273	19	20	20	NUM
fueconorg-8149	273	20	,	,	PUNCT
fueconorg-8149	273	21	2020	2020	NUM
fueconorg-8149	273	22	june	june	PROPN
fueconorg-8149	273	23	11	11	NUM
fueconorg-8149	273	24	,	,	PUNCT
fueconorg-8149	273	25	2020	2020	NUM
fueconorg-8149	273	26	,	,	PUNCT
fueconorg-8149	273	27	ref	ref	NOUN
fueconorg-8149	273	28	.	.	PUNCT
fueconorg-8149	274	1	ares	are	NOUN
fueconorg-8149	274	2	(	(	PUNCT
fueconorg-8149	274	3	2020)3997889	2020)3997889	NUM
fueconorg-8149	274	4	29/07/2020	29/07/2020	NOUN
fueconorg-8149	274	5	.	.	PUNCT
fueconorg-8149	275	1	retrieved	retrieve	VERB
fueconorg-8149	275	2	from	from	ADP
fueconorg-8149	275	3	:	:	PUNCT
fueconorg-8149	275	4	https://www.consob.it/documents/46180/46181/ares%282020%293997889_summary_report.pdf/bf9a64eb-3b244ade-bc5e-c7a1e238ca89	https://www.consob.it/documents/46180/46181/ares%282020%293997889_summary_report.pdf/bf9a64eb-3b244ade-bc5e-c7a1e238ca89	PROPN
fueconorg-8149	275	5	.	.	PUNCT
fueconorg-8149	276	1	accessed	access	VERB
fueconorg-8149	276	2	on	on	ADP
fueconorg-8149	276	3	:	:	PUNCT
fueconorg-8149	276	4	june	june	PROPN
fueconorg-8149	276	5	26	26	NUM
fueconorg-8149	276	6	,	,	PUNCT
fueconorg-8149	276	7	2021	2021	NUM
fueconorg-8149	276	8	.	.	PUNCT
fueconorg-8149	277	1	european	european	PROPN
fueconorg-8149	277	2	commission	commission	PROPN
fueconorg-8149	277	3	(	(	PUNCT
fueconorg-8149	277	4	2021a	2021a	NUM
fueconorg-8149	277	5	)	)	PUNCT
fueconorg-8149	277	6	.	.	PUNCT
fueconorg-8149	278	1	sustainable	sustainable	ADJ
fueconorg-8149	278	2	corporate	corporate	ADJ
fueconorg-8149	278	3	governance	governance	NOUN
fueconorg-8149	278	4	.	.	PUNCT
fueconorg-8149	279	1	retrieved	retrieve	VERB
fueconorg-8149	279	2	from	from	ADP
fueconorg-8149	279	3	:	:	PUNCT
fueconorg-8149	279	4	https://ec.europa.eu/info/law/	https://ec.europa.eu/info/law/	VERB
fueconorg-8149	279	5	better	well	ADJ
fueconorg-8149	279	6	-	-	PUNCT
fueconorg-8149	279	7	regulation	regulation	NOUN
fueconorg-8149	279	8	/	/	SYM
fueconorg-8149	279	9	have	have	AUX
fueconorg-8149	279	10	-	-	PUNCT
fueconorg-8149	279	11	your	your	PRON
fueconorg-8149	279	12	-	-	PUNCT
fueconorg-8149	279	13	say	say	NOUN
fueconorg-8149	279	14	/	/	SYM
fueconorg-8149	279	15	initiatives/12548	initiatives/12548	ADV
fueconorg-8149	279	16	-	-	PUNCT
fueconorg-8149	279	17	sustainable	sustainable	ADJ
fueconorg-8149	279	18	-	-	PUNCT
fueconorg-8149	279	19	corporate	corporate	ADJ
fueconorg-8149	279	20	-	-	PUNCT
fueconorg-8149	279	21	governance_en	governance_en	NOUN
fueconorg-8149	279	22	.	.	PUNCT
fueconorg-8149	280	1	accessed	access	VERB
fueconorg-8149	280	2	on	on	ADP
fueconorg-8149	280	3	june	june	PROPN
fueconorg-8149	280	4	26	26	NUM
fueconorg-8149	280	5	,	,	PUNCT
fueconorg-8149	280	6	2021	2021	NUM
fueconorg-8149	280	7	.	.	PUNCT
fueconorg-8149	281	1	european	european	PROPN
fueconorg-8149	281	2	commission	commission	PROPN
fueconorg-8149	281	3	(	(	PUNCT
fueconorg-8149	281	4	2021b	2021b	NUM
fueconorg-8149	281	5	)	)	PUNCT
fueconorg-8149	281	6	.	.	PUNCT
fueconorg-8149	282	1	proposal	proposal	NOUN
fueconorg-8149	282	2	for	for	ADP
fueconorg-8149	282	3	a	a	DET
fueconorg-8149	282	4	directive	directive	NOUN
fueconorg-8149	282	5	of	of	ADP
fueconorg-8149	282	6	the	the	DET
fueconorg-8149	282	7	european	european	ADJ
fueconorg-8149	282	8	parliament	parliament	NOUN
fueconorg-8149	282	9	and	and	CCONJ
fueconorg-8149	282	10	of	of	ADP
fueconorg-8149	282	11	the	the	DET
fueconorg-8149	282	12	council	council	NOUN
fueconorg-8149	282	13	amending	amend	VERB
fueconorg-8149	282	14	directive	directive	NOUN
fueconorg-8149	282	15	2013/34	2013/34	NUM
fueconorg-8149	282	16	/	/	SYM
fueconorg-8149	282	17	eu	eu	PROPN
fueconorg-8149	282	18	,	,	PUNCT
fueconorg-8149	282	19	directive	directive	NOUN
fueconorg-8149	282	20	2004/109	2004/109	NUM
fueconorg-8149	282	21	/	/	SYM
fueconorg-8149	282	22	ec	ec	PROPN
fueconorg-8149	282	23	,	,	PUNCT
fueconorg-8149	282	24	directive	directive	NOUN
fueconorg-8149	282	25	2006/43	2006/43	NUM
fueconorg-8149	282	26	/	/	SYM
fueconorg-8149	282	27	ec	ec	PROPN
fueconorg-8149	282	28	and	and	CCONJ
fueconorg-8149	282	29	regulation	regulation	NOUN
fueconorg-8149	282	30	(	(	PUNCT
fueconorg-8149	282	31	eu	eu	NOUN
fueconorg-8149	282	32	)	)	PUNCT
fueconorg-8149	282	33	no	no	DET
fueconorg-8149	282	34	537/2014	537/2014	NOUN
fueconorg-8149	282	35	,	,	PUNCT
fueconorg-8149	282	36	as	as	SCONJ
fueconorg-8149	282	37	regards	regard	VERB
fueconorg-8149	282	38	corporate	corporate	ADJ
fueconorg-8149	282	39	sustainability	sustainability	NOUN
fueconorg-8149	282	40	reporting	reporting	NOUN
fueconorg-8149	282	41	,	,	PUNCT
fueconorg-8149	282	42	com	com	NOUN
fueconorg-8149	282	43	(	(	PUNCT
fueconorg-8149	282	44	2021	2021	NUM
fueconorg-8149	282	45	)	)	PUNCT
fueconorg-8149	282	46	189	189	NUM
fueconorg-8149	282	47	final	final	NOUN
fueconorg-8149	282	48	.	.	PUNCT
fueconorg-8149	283	1	retrieved	retrieve	VERB
fueconorg-8149	283	2	from	from	ADP
fueconorg-8149	283	3	:	:	PUNCT
fueconorg-8149	283	4	https://eur-lex.europa.eu/legal-content/en/txt/?uri=celex:52021pc0189	https://eur-lex.europa.eu/legal-content/en/txt/?uri=celex:52021pc0189	PROPN
fueconorg-8149	283	5	.	.	PUNCT
fueconorg-8149	284	1	accessed	access	VERB
fueconorg-8149	284	2	on	on	ADP
fueconorg-8149	284	3	june	june	PROPN
fueconorg-8149	284	4	26	26	NUM
fueconorg-8149	284	5	,	,	PUNCT
fueconorg-8149	284	6	2021	2021	NUM
fueconorg-8149	284	7	.	.	PUNCT
fueconorg-8149	285	1	european	european	PROPN
fueconorg-8149	285	2	commission	commission	PROPN
fueconorg-8149	285	3	(	(	PUNCT
fueconorg-8149	285	4	2021c	2021c	NUM
fueconorg-8149	285	5	)	)	PUNCT
fueconorg-8149	285	6	.	.	PUNCT
fueconorg-8149	286	1	frequently	frequently	ADV
fueconorg-8149	286	2	asked	ask	VERB
fueconorg-8149	286	3	questions	question	NOUN
fueconorg-8149	286	4	on	on	ADP
fueconorg-8149	286	5	the	the	DET
fueconorg-8149	286	6	csrd	csrd	NOUN
fueconorg-8149	286	7	proposal	proposal	NOUN
fueconorg-8149	286	8	.	.	PUNCT
fueconorg-8149	287	1	retrieved	retrieve	VERB
fueconorg-8149	287	2	from	from	ADP
fueconorg-8149	287	3	:	:	PUNCT
fueconorg-8149	287	4	https://ec.europa.eu/commission/presscorner/detail/en/qanda_21_1806	https://ec.europa.eu/commission/presscorner/detail/en/qanda_21_1806	PROPN
fueconorg-8149	287	5	.	.	PUNCT
fueconorg-8149	288	1	accessed	access	VERB
fueconorg-8149	288	2	on	on	ADP
fueconorg-8149	288	3	:	:	PUNCT
fueconorg-8149	288	4	june	june	PROPN
fueconorg-8149	288	5	26	26	NUM
fueconorg-8149	288	6	,	,	PUNCT
fueconorg-8149	288	7	2021	2021	NUM
fueconorg-8149	288	8	.	.	PUNCT
fueconorg-8149	289	1	european	european	PROPN
fueconorg-8149	289	2	commission	commission	PROPN
fueconorg-8149	289	3	(	(	PUNCT
fueconorg-8149	289	4	2021d	2021d	NUM
fueconorg-8149	289	5	)	)	PUNCT
fueconorg-8149	289	6	.	.	PUNCT
fueconorg-8149	290	1	commission	commission	NOUN
fueconorg-8149	290	2	staff	staff	NOUN
fueconorg-8149	290	3	working	working	NOUN
fueconorg-8149	290	4	document	document	NOUN
fueconorg-8149	290	5	,	,	PUNCT
fueconorg-8149	290	6	fitness	fitness	NOUN
fueconorg-8149	290	7	check	check	NOUN
fueconorg-8149	290	8	on	on	ADP
fueconorg-8149	290	9	the	the	DET
fueconorg-8149	290	10	eu	eu	PROPN
fueconorg-8149	290	11	framework	framework	NOUN
fueconorg-8149	290	12	for	for	ADP
fueconorg-8149	290	13	public	public	ADJ
fueconorg-8149	290	14	reporting	reporting	NOUN
fueconorg-8149	290	15	by	by	ADP
fueconorg-8149	290	16	companies	company	NOUN
fueconorg-8149	290	17	,	,	PUNCT
fueconorg-8149	290	18	swd	swd	PROPN
fueconorg-8149	290	19	(	(	PUNCT
fueconorg-8149	290	20	2021	2021	NUM
fueconorg-8149	290	21	)	)	PUNCT
fueconorg-8149	290	22	81	81	NUM
fueconorg-8149	290	23	final	final	ADJ
fueconorg-8149	290	24	.	.	PUNCT
fueconorg-8149	291	1	retrieved	retrieve	VERB
fueconorg-8149	291	2	from	from	ADP
fueconorg-8149	291	3	:	:	PUNCT
fueconorg-8149	291	4	https://op.europa.eu/en/publicationdetail/-/publication/5defa792-a2a6-11eb-9585-01aa75ed71a1/language-en	https://op.europa.eu/en/publicationdetail/-/publication/5defa792-a2a6-11eb-9585-01aa75ed71a1/language-en	PROPN
fueconorg-8149	291	5	.	.	PUNCT
fueconorg-8149	292	1	accessed	access	VERB
fueconorg-8149	292	2	on	on	ADP
fueconorg-8149	292	3	:	:	PUNCT
fueconorg-8149	292	4	june	june	PROPN
fueconorg-8149	292	5	26	26	NUM
fueconorg-8149	292	6	,	,	PUNCT
fueconorg-8149	292	7	2021	2021	NUM
fueconorg-8149	292	8	.	.	PUNCT
fueconorg-8149	293	1	european	european	ADJ
fueconorg-8149	293	2	lab	lab	NOUN
fueconorg-8149	293	3	(	(	PUNCT
fueconorg-8149	293	4	2021	2021	NUM
fueconorg-8149	293	5	)	)	PUNCT
fueconorg-8149	293	6	.	.	PUNCT
fueconorg-8149	294	1	final	final	ADJ
fueconorg-8149	294	2	report	report	NOUN
fueconorg-8149	294	3	–	–	PUNCT
fueconorg-8149	294	4	proposals	proposal	NOUN
fueconorg-8149	294	5	for	for	ADP
fueconorg-8149	294	6	a	a	DET
fueconorg-8149	294	7	relevant	relevant	ADJ
fueconorg-8149	294	8	and	and	CCONJ
fueconorg-8149	294	9	dynamic	dynamic	ADJ
fueconorg-8149	294	10	eu	eu	PROPN
fueconorg-8149	294	11	sustainability	sustainability	NOUN
fueconorg-8149	294	12	reporting	reporting	NOUN
fueconorg-8149	294	13	standardsetting	standardsette	VERB
fueconorg-8149	294	14	,	,	PUNCT
fueconorg-8149	294	15	february	february	PROPN
fueconorg-8149	294	16	2021	2021	NUM
fueconorg-8149	294	17	.	.	PUNCT
fueconorg-8149	295	1	retrieved	retrieve	VERB
fueconorg-8149	295	2	from	from	ADP
fueconorg-8149	295	3	:	:	PUNCT
fueconorg-8149	295	4	https://www.efrag.org/assets/download?asseturl=%2fsites%	https://www.efrag.org/assets/download?asseturl=%2fsites%	PROPN
fueconorg-8149	295	5	https://en.frankbold.org/our-work/campaign/eu-directive-non-financial-reporting-and-corporate-governance	https://en.frankbold.org/our-work/campaign/eu-directive-non-financial-reporting-and-corporate-governance	NOUN
fueconorg-8149	295	6	https://doi.org/10.1108/jaar-04-2021-0114	https://doi.org/10.1108/jaar-04-2021-0114	ADV
fueconorg-8149	295	7	https://capitalscoalition.org/project/transparent/	https://capitalscoalition.org/project/transparent/	PROPN
fueconorg-8149	295	8	https://op.europa.eu/de/publication-detail/-/publication/1ef8fe0e-98e1-11eb-b85c-01aa75ed71a1/language-en	https://op.europa.eu/de/publication-detail/-/publication/1ef8fe0e-98e1-11eb-b85c-01aa75ed71a1/language-en	VERB
fueconorg-8149	295	9	https://op.europa.eu/de/publication-detail/-/publication/1ef8fe0e-98e1-11eb-b85c-01aa75ed71a1/language-en	https://op.europa.eu/de/publication-detail/-/publication/1ef8fe0e-98e1-11eb-b85c-01aa75ed71a1/language-en	ADJ
fueconorg-8149	295	10	https://www.accountancyeurope.eu/wp-content/uploads/nfr-publication-3-may-revision.pdf	https://www.accountancyeurope.eu/wp-content/uploads/nfr-publication-3-may-revision.pdf	PROPN
fueconorg-8149	295	11	https://www.dai.de/fileadmin/user_upload/210930_deutsches_aktieninstitut_letter_mr_gauzes_efrag_climate_standard_prototype.pdf	https://www.dai.de/fileadmin/user_upload/210930_deutsches_aktieninstitut_letter_mr_gauzes_efrag_climate_standard_prototype.pdf	PROPN
fueconorg-8149	295	12	https://www.dai.de/fileadmin/user_upload/210930_deutsches_aktieninstitut_letter_mr_gauzes_efrag_climate_standard_prototype.pdf	https://www.dai.de/fileadmin/user_upload/210930_deutsches_aktieninstitut_letter_mr_gauzes_efrag_climate_standard_prototype.pdf	PROPN
fueconorg-8149	295	13	https://www2.deloitte.com/fr/fr/pages/sustainability-services/articles/eu-takes-major-step-forward-sustainability-reporting.html	https://www2.deloitte.com/fr/fr/pages/sustainability-services/articles/eu-takes-major-step-forward-sustainability-reporting.html	PROPN
fueconorg-8149	295	14	https://www2.deloitte.com/fr/fr/pages/sustainability-services/articles/eu-takes-major-step-forward-sustainability-reporting.html	https://www2.deloitte.com/fr/fr/pages/sustainability-services/articles/eu-takes-major-step-forward-sustainability-reporting.html	PROPN
fueconorg-8149	295	15	https://www.drsc.de/app/uploads/2021/04/210421_csrd_briefing-paper.pdf	https://www.drsc.de/app/uploads/2021/04/210421_csrd_briefing-paper.pdf	NOUN
fueconorg-8149	295	16	https://www.drsc.de/app/uploads/2021/04/210421_csrd_briefing-paper.pdf	https://www.drsc.de/app/uploads/2021/04/210421_csrd_briefing-paper.pdf	PROPN
fueconorg-8149	295	17	https://www.bmjv.de/shareddocs/downloads/de/pdf/berichte/2021_csr_studie.pdf?__blob=publicationfile&v=2	https://www.bmjv.de/shareddocs/downloads/de/pdf/berichte/2021_csr_studie.pdf?__blob=publicationfile&v=2	PROPN
fueconorg-8149	295	18	https://www.bmjv.de/shareddocs/downloads/de/pdf/berichte/2021_csr_studie.pdf?__blob=publicationfile&v=2	https://www.bmjv.de/shareddocs/downloads/de/pdf/berichte/2021_csr_studie.pdf?__blob=publicationfile&v=2	PROPN
fueconorg-8149	295	19	https://www.eba.europa.eu/eba-advises-commission-kpis-transparency-institutions%e2%80%99-environmentally-sustainable-activities	https://www.eba.europa.eu/eba-advises-commission-kpis-transparency-institutions%e2%80%99-environmentally-sustainable-activitie	VERB
fueconorg-8149	295	20	https://www.eba.europa.eu/eba-advises-commission-kpis-transparency-institutions%e2%80%99-environmentally-sustainable-activities	https://www.eba.europa.eu/eba-advises-commission-kpis-transparency-institutions%e2%80%99-environmentally-sustainable-activitie	NOUN
fueconorg-8149	295	21	https://www.efrag.org/assets/download?asseturl=%2fsites%2fwebpublishing%2fsiteassets%2fa%2520literature%2520review%2520on%2520the%2520reporting%2520of%2520intangibles.pdf	https://www.efrag.org/assets/download?asseturl=%2fsites%2fwebpublishing%2fsiteassets%2fa%2520literature%2520review%2520on%2520the%2520reporting%2520of%2520intangibles.pdf	PROPN
fueconorg-8149	295	22	https://www.efrag.org/assets/download?asseturl=%2fsites%2fwebpublishing%2fsiteassets%2fa%2520literature%2520review%2520on%2520the%2520reporting%2520of%2520intangibles.pdf	https://www.efrag.org/assets/download?asseturl=%2fsites%2fwebpublishing%2fsiteassets%2fa%2520literature%2520review%2520on%2520the%2520reporting%2520of%2520intangibles.pdf	PROPN
fueconorg-8149	296	1	https://www.enbw.com/integrated-annual-report-2020/at-a-glance/eu-taxonomy/	https://www.enbw.com/integrated-annual-report-2020/at-a-glance/eu-taxonomy/	PROPN
fueconorg-8149	296	2	https://www.enbw.com/integrated-annual-report-2020/at-a-glance/eu-taxonomy/	https://www.enbw.com/integrated-annual-report-2020/at-a-glance/eu-taxonomy/	PROPN
fueconorg-8149	297	1	https://eur-lex.europa.eu/legal-content/en/txt/pdf/?uri=celex:52018dc0097&from=en	https://eur-lex.europa.eu/legal-content/en/txt/pdf/?uri=celex:52018dc0097&from=en	PROPN
fueconorg-8149	297	2	https://eur-lex.europa.eu/resource.html?uri=cellar:b828d165-1c22-11ea-8c1f-01aa75ed71a1.0002.02/doc_1&format=pdf	https://eur-lex.europa.eu/resource.html?uri=cellar:b828d165-1c22-11ea-8c1f-01aa75ed71a1.0002.02/doc_1&format=pdf	PROPN
fueconorg-8149	297	3	https://eur-lex.europa.eu/resource.html?uri=cellar:b828d165-1c22-11ea-8c1f-01aa75ed71a1.0002.02/doc_1&format=pdf	https://eur-lex.europa.eu/resource.html?uri=cellar:b828d165-1c22-11ea-8c1f-01aa75ed71a1.0002.02/doc_1&format=pdf	PROPN
fueconorg-8149	297	4	https://www.consob.it/documents/46180/46181/ares%282020%293997889_summary_report.pdf/bf9a64eb-3b24-4ade-bc5e-c7a1e238ca89	https://www.consob.it/documents/46180/46181/ares%282020%293997889_summary_report.pdf/bf9a64eb-3b24-4ade-bc5e-c7a1e238ca89	PROPN
fueconorg-8149	297	5	https://www.consob.it/documents/46180/46181/ares%282020%293997889_summary_report.pdf/bf9a64eb-3b24-4ade-bc5e-c7a1e238ca89	https://www.consob.it/documents/46180/46181/ares%282020%293997889_summary_report.pdf/bf9a64eb-3b24-4ade-bc5e-c7a1e238ca89	PROPN
fueconorg-8149	297	6	https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/12548-sustainable-corporate-governance_en	https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/12548-sustainable-corporate-governance_en	PROPN
fueconorg-8149	297	7	https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/12548-sustainable-corporate-governance_en	https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/12548-sustainable-corporate-governance_en	X
fueconorg-8149	298	1	https://eur-lex.europa.eu/legal-content/en/txt/?uri=celex:52021pc0189	https://eur-lex.europa.eu/legal-content/en/txt/?uri=celex:52021pc0189	PROPN
fueconorg-8149	298	2	https://ec.europa.eu/commission/presscorner/detail/en/qanda_21_1806	https://ec.europa.eu/commission/presscorner/detail/en/qanda_21_1806	PROPN
fueconorg-8149	298	3	https://op.europa.eu/en/publication-detail/-/publication/5defa792-a2a6-11eb-9585-01aa75ed71a1/language-en	https://op.europa.eu/en/publication-detail/-/publication/5defa792-a2a6-11eb-9585-01aa75ed71a1/language-en	PROPN
fueconorg-8149	298	4	https://op.europa.eu/en/publication-detail/-/publication/5defa792-a2a6-11eb-9585-01aa75ed71a1/language-en	https://op.europa.eu/en/publication-detail/-/publication/5defa792-a2a6-11eb-9585-01aa75ed71a1/language-en	PROPN
fueconorg-8149	298	5	https://www.efrag.org/assets/download?asseturl=%2fsites%2fwebpublishing%2fsiteassets%2fefrag%2520ptf-nfrs_main_report.pdf	https://www.efrag.org/assets/download?asseturl=%2fsites%2fwebpublishing%2fsiteassets%2fefrag%2520ptf-nfrs_main_report.pdf	PROPN
fueconorg-8149	298	6	moving	move	VERB
fueconorg-8149	298	7	from	from	ADP
fueconorg-8149	298	8	non	non	ADJ
fueconorg-8149	298	9	-	-	ADJ
fueconorg-8149	298	10	financial	financial	ADJ
fueconorg-8149	298	11	to	to	ADP
fueconorg-8149	298	12	sustainability	sustainability	NOUN
fueconorg-8149	298	13	reporting	reporting	NOUN
fueconorg-8149	298	14	...	...	PUNCT
fueconorg-8149	298	15	381	381	NUM
fueconorg-8149	298	16	2fwebpublishing%2fsiteassets%2fefrag%2520ptf	2fwebpublishing%2fsiteassets%2fefrag%2520ptf	NUM
fueconorg-8149	298	17	-	-	SYM
fueconorg-8149	298	18	nfrs_main_report.pdf	nfrs_main_report.pdf	NOUN
fueconorg-8149	298	19	.	.	PROPN
fueconorg-8149	299	1	accessed	access	VERB
fueconorg-8149	299	2	on	on	ADP
fueconorg-8149	299	3	:	:	PUNCT
fueconorg-8149	299	4	june	june	PROPN
fueconorg-8149	299	5	26	26	NUM
fueconorg-8149	299	6	,	,	PUNCT
fueconorg-8149	299	7	2021	2021	NUM
fueconorg-8149	299	8	.	.	PUNCT
fueconorg-8149	300	1	hommelhoff	hommelhoff	PROPN
fueconorg-8149	300	2	,	,	PUNCT
fueconorg-8149	300	3	p.	p.	NOUN
fueconorg-8149	300	4	(	(	PUNCT
fueconorg-8149	300	5	2021	2021	NUM
fueconorg-8149	300	6	)	)	PUNCT
fueconorg-8149	300	7	.	.	PUNCT
fueconorg-8149	301	1	primärrechtlich	primärrechtlich	PROPN
fueconorg-8149	301	2	begründete	begründete	VERB
fueconorg-8149	301	3	mängel	mängel	PROPN
fueconorg-8149	301	4	i	i	PRON
fueconorg-8149	301	5	m	m	VERB
fueconorg-8149	301	6	csrd	csrd	NOUN
fueconorg-8149	301	7	-	-	PUNCT
fueconorg-8149	301	8	vorschlag	vorschlag	NOUN
fueconorg-8149	301	9	und	und	NOUN
fueconorg-8149	301	10	deren	deren	PROPN
fueconorg-8149	301	11	beseitigung	beseitigung	PROPN
fueconorg-8149	302	1	[	[	X
fueconorg-8149	302	2	primary	primary	ADJ
fueconorg-8149	302	3	law	law	NOUN
fueconorg-8149	302	4	-	-	PUNCT
fueconorg-8149	302	5	based	base	VERB
fueconorg-8149	302	6	deficiencies	deficiency	NOUN
fueconorg-8149	302	7	in	in	ADP
fueconorg-8149	302	8	the	the	DET
fueconorg-8149	302	9	csrd	csrd	NOUN
fueconorg-8149	302	10	proposal	proposal	NOUN
fueconorg-8149	302	11	and	and	CCONJ
fueconorg-8149	302	12	their	their	PRON
fueconorg-8149	302	13	elimination	elimination	NOUN
fueconorg-8149	302	14	]	]	PUNCT
fueconorg-8149	302	15	.	.	PUNCT
fueconorg-8149	303	1	der	der	PROPN
fueconorg-8149	303	2	betrieb	betrieb	PROPN
fueconorg-8149	303	3	,	,	PUNCT
fueconorg-8149	303	4	74(42	74(42	PROPN
fueconorg-8149	303	5	)	)	PUNCT
fueconorg-8149	303	6	,	,	PUNCT
fueconorg-8149	303	7	2437–2447	2437–2447	NUM
fueconorg-8149	303	8	.	.	PUNCT
fueconorg-8149	303	9	ifrs	ifrs	PROPN
fueconorg-8149	303	10	foundation	foundation	PROPN
fueconorg-8149	303	11	(	(	PUNCT
fueconorg-8149	303	12	2021	2021	NUM
fueconorg-8149	303	13	)	)	PUNCT
fueconorg-8149	303	14	.	.	PUNCT
fueconorg-8149	304	1	ifrs	ifrs	PROPN
fueconorg-8149	304	2	foundation	foundation	PROPN
fueconorg-8149	304	3	announces	announce	VERB
fueconorg-8149	304	4	international	international	ADJ
fueconorg-8149	304	5	sustainability	sustainability	NOUN
fueconorg-8149	304	6	standards	standard	NOUN
fueconorg-8149	304	7	board	board	NOUN
fueconorg-8149	304	8	,	,	PUNCT
fueconorg-8149	304	9	consolidation	consolidation	NOUN
fueconorg-8149	304	10	with	with	ADP
fueconorg-8149	304	11	cdsb	cdsb	NOUN
fueconorg-8149	304	12	and	and	CCONJ
fueconorg-8149	304	13	vrf	vrf	PROPN
fueconorg-8149	304	14	,	,	PUNCT
fueconorg-8149	304	15	and	and	CCONJ
fueconorg-8149	304	16	publication	publication	NOUN
fueconorg-8149	304	17	of	of	ADP
fueconorg-8149	304	18	prototype	prototype	NOUN
fueconorg-8149	304	19	disclosure	disclosure	NOUN
fueconorg-8149	304	20	requirements	requirement	NOUN
fueconorg-8149	304	21	.	.	PUNCT
fueconorg-8149	305	1	retrieved	retrieve	VERB
fueconorg-8149	305	2	from	from	ADP
fueconorg-8149	305	3	:	:	PUNCT
fueconorg-8149	305	4	https://www.ifrs.org/news-and-events/news/2021/11/ifrs-foundation-announces-issb-consolidation-withcdsb-vrf-publication-of-prototypes/.	https://www.ifrs.org/news-and-events/news/2021/11/ifrs-foundation-announces-issb-consolidation-withcdsb-vrf-publication-of-prototypes/.	NOUN
fueconorg-8149	305	5	accessed	access	VERB
fueconorg-8149	305	6	on	on	ADP
fueconorg-8149	305	7	november	november	PROPN
fueconorg-8149	305	8	30	30	NUM
fueconorg-8149	305	9	,	,	PUNCT
fueconorg-8149	305	10	2021	2021	NUM
fueconorg-8149	305	11	.	.	PUNCT
fueconorg-8149	306	1	kpmg	kpmg	PROPN
fueconorg-8149	306	2	(	(	PUNCT
fueconorg-8149	306	3	2020	2020	NUM
fueconorg-8149	306	4	)	)	PUNCT
fueconorg-8149	306	5	.	.	PUNCT
fueconorg-8149	307	1	rbi	rbi	NOUN
fueconorg-8149	307	2	:	:	PUNCT
fueconorg-8149	307	3	adoption	adoption	NOUN
fueconorg-8149	307	4	of	of	ADP
fueconorg-8149	307	5	the	the	DET
fueconorg-8149	307	6	indirect	indirect	ADJ
fueconorg-8149	307	7	counter	counter	NOUN
fueconorg-8149	307	8	-	-	NOUN
fueconorg-8149	307	9	proposal	proposal	NOUN
fueconorg-8149	307	10	.	.	PUNCT
fueconorg-8149	308	1	retrieved	retrieve	VERB
fueconorg-8149	308	2	from	from	ADP
fueconorg-8149	308	3	:	:	PUNCT
fueconorg-8149	308	4	https://home.kpmg/ch/de/blogs/home/	https://home.kpmg/ch/de/blogs/home/	PROPN
fueconorg-8149	308	5	posts/2020/11	posts/2020/11	PROPN
fueconorg-8149	308	6	/	/	SYM
fueconorg-8149	308	7	adoption	adoption	NOUN
fueconorg-8149	308	8	-	-	PUNCT
fueconorg-8149	308	9	of	of	ADP
fueconorg-8149	308	10	-	-	PUNCT
fueconorg-8149	308	11	the	the	DET
fueconorg-8149	308	12	-	-	PUNCT
fueconorg-8149	308	13	indirect	indirect	NOUN
fueconorg-8149	308	14	-	-	PUNCT
fueconorg-8149	308	15	counterproposal.html	counterproposal.html	NOUN
fueconorg-8149	308	16	.	.	PUNCT
fueconorg-8149	309	1	accessed	access	VERB
fueconorg-8149	309	2	on	on	ADP
fueconorg-8149	309	3	:	:	PUNCT
fueconorg-8149	309	4	june	june	PROPN
fueconorg-8149	309	5	26	26	NUM
fueconorg-8149	309	6	,	,	PUNCT
fueconorg-8149	309	7	2021	2021	NUM
fueconorg-8149	309	8	.	.	PUNCT
fueconorg-8149	310	1	lanfermann	lanfermann	PROPN
fueconorg-8149	310	2	,	,	PUNCT
fueconorg-8149	310	3	g.	g.	PROPN
fueconorg-8149	310	4	,	,	PUNCT
fueconorg-8149	310	5	schwedler	schwedler	NOUN
fueconorg-8149	310	6	,	,	PUNCT
fueconorg-8149	310	7	k.	k.	PROPN
fueconorg-8149	310	8	,	,	PUNCT
fueconorg-8149	310	9	&	&	CCONJ
fueconorg-8149	310	10	schmotz	schmotz	PROPN
fueconorg-8149	310	11	,	,	PUNCT
fueconorg-8149	310	12	t.	t.	NOUN
fueconorg-8149	310	13	(	(	PUNCT
fueconorg-8149	310	14	2021	2021	NUM
fueconorg-8149	310	15	)	)	PUNCT
fueconorg-8149	310	16	.	.	PUNCT
fueconorg-8149	311	1	nachhaltigkeitsberichtsstandards	nachhaltigkeitsberichtsstandard	NOUN
fueconorg-8149	312	1	i	i	PRON
fueconorg-8149	312	2	m	m	VERB
fueconorg-8149	312	3	fokus	fokus	VERB
fueconorg-8149	312	4	der	der	ADJ
fueconorg-8149	312	5	eugesetzgebung	eugesetzgebung	PROPN
fueconorg-8149	313	1	[	[	X
fueconorg-8149	313	2	sustainability	sustainability	NOUN
fueconorg-8149	313	3	reporting	reporting	NOUN
fueconorg-8149	313	4	standards	standard	NOUN
fueconorg-8149	313	5	in	in	ADP
fueconorg-8149	313	6	the	the	DET
fueconorg-8149	313	7	focus	focus	NOUN
fueconorg-8149	313	8	of	of	ADP
fueconorg-8149	313	9	the	the	DET
fueconorg-8149	313	10	eu	eu	PROPN
fueconorg-8149	313	11	commission	commission	PROPN
fueconorg-8149	313	12	]	]	PUNCT
fueconorg-8149	313	13	.	.	PUNCT
fueconorg-8149	314	1	die	die	PROPN
fueconorg-8149	314	2	wirtschaftsprüfung	wirtschaftsprüfung	PROPN
fueconorg-8149	314	3	,	,	PUNCT
fueconorg-8149	314	4	74(12	74(12	NUM
fueconorg-8149	314	5	)	)	PUNCT
fueconorg-8149	314	6	,	,	PUNCT
fueconorg-8149	314	7	762–767	762–767	NUM
fueconorg-8149	314	8	.	.	PUNCT
fueconorg-8149	315	1	mcguinness	mcguinness	NOUN
fueconorg-8149	315	2	(	(	PUNCT
fueconorg-8149	315	3	2021	2021	NUM
fueconorg-8149	315	4	)	)	PUNCT
fueconorg-8149	315	5	.	.	PUNCT
fueconorg-8149	316	1	letter	letter	NOUN
fueconorg-8149	316	2	to	to	ADP
fueconorg-8149	316	3	jean	jean	PROPN
fueconorg-8149	316	4	-	-	PUNCT
fueconorg-8149	316	5	paul	paul	PROPN
fueconorg-8149	316	6	gauzès	gauzès	NOUN
fueconorg-8149	316	7	.	.	PUNCT
fueconorg-8149	317	1	retrieved	retrieve	VERB
fueconorg-8149	317	2	from	from	ADP
fueconorg-8149	317	3	:	:	PUNCT
fueconorg-8149	317	4	https://www.efrag.org/assets/download?asseturl=	https://www.efrag.org/assets/download?asseturl=	NUM
fueconorg-8149	317	5	/sites	/site	NOUN
fueconorg-8149	317	6	/	/	SYM
fueconorg-8149	317	7	webpublishing	webpublishing	NOUN
fueconorg-8149	317	8	/	/	SYM
fueconorg-8149	317	9	siteassets/210512+commissioner+mcguinness+to+efrag+on+sustainability.pdf	siteassets/210512+commissioner+mcguinness+to+efrag+on+sustainability.pdf	PROPN
fueconorg-8149	317	10	.	.	PROPN
fueconorg-8149	318	1	accessed	access	VERB
fueconorg-8149	318	2	on	on	ADP
fueconorg-8149	318	3	:	:	PUNCT
fueconorg-8149	318	4	june	june	PROPN
fueconorg-8149	318	5	26	26	NUM
fueconorg-8149	318	6	,	,	PUNCT
fueconorg-8149	318	7	2021	2021	NUM
fueconorg-8149	318	8	.	.	PUNCT
fueconorg-8149	319	1	müller	müller	PROPN
fueconorg-8149	319	2	,	,	PUNCT
fueconorg-8149	319	3	s.	s.	PROPN
fueconorg-8149	319	4	,	,	PUNCT
fueconorg-8149	319	5	scheid	scheid	NOUN
fueconorg-8149	319	6	,	,	PUNCT
fueconorg-8149	319	7	o.	o.	NOUN
fueconorg-8149	319	8	,	,	PUNCT
fueconorg-8149	319	9	&	&	CCONJ
fueconorg-8149	319	10	baumüller	baumüller	PROPN
fueconorg-8149	319	11	,	,	PUNCT
fueconorg-8149	319	12	j.	j.	PROPN
fueconorg-8149	319	13	(	(	PUNCT
fueconorg-8149	319	14	2021	2021	NUM
fueconorg-8149	319	15	)	)	PUNCT
fueconorg-8149	319	16	.	.	PUNCT
fueconorg-8149	320	1	kommissionsvorschlag	kommissionsvorschlag	NOUN
fueconorg-8149	320	2	zur	zur	NOUN
fueconorg-8149	320	3	corporate	corporate	ADJ
fueconorg-8149	320	4	sustainability	sustainability	NOUN
fueconorg-8149	320	5	reporting	report	VERB
fueconorg-8149	320	6	directive	directive	NOUN
fueconorg-8149	320	7	:	:	PUNCT
fueconorg-8149	320	8	von	von	PROPN
fueconorg-8149	320	9	der	der	PROPN
fueconorg-8149	320	10	nichtfinanziellen	nichtfinanziellen	PROPN
fueconorg-8149	320	11	berichterstattung	berichterstattung	PROPN
fueconorg-8149	320	12	zur	zur	PROPN
fueconorg-8149	320	13	nachhaltigkeitsberichterstattung	nachhaltigkeitsberichterstattung	NOUN
fueconorg-8149	320	14	[	[	X
fueconorg-8149	320	15	the	the	DET
fueconorg-8149	320	16	eu	eu	PROPN
fueconorg-8149	320	17	commission	commission	PROPN
fueconorg-8149	320	18	’s	’s	PART
fueconorg-8149	320	19	proposal	proposal	NOUN
fueconorg-8149	320	20	on	on	ADP
fueconorg-8149	320	21	the	the	DET
fueconorg-8149	320	22	corporate	corporate	ADJ
fueconorg-8149	320	23	sustainability	sustainability	NOUN
fueconorg-8149	320	24	reporting	report	VERB
fueconorg-8149	320	25	directive	directive	NOUN
fueconorg-8149	320	26	:	:	PUNCT
fueconorg-8149	320	27	from	from	ADP
fueconorg-8149	320	28	non	non	ADJ
fueconorg-8149	320	29	-	-	ADJ
fueconorg-8149	320	30	financial	financial	ADJ
fueconorg-8149	320	31	reporting	reporting	NOUN
fueconorg-8149	320	32	to	to	ADP
fueconorg-8149	320	33	sustainability	sustainability	NOUN
fueconorg-8149	320	34	reporting	reporting	NOUN
fueconorg-8149	320	35	]	]	PUNCT
fueconorg-8149	320	36	.	.	PUNCT
fueconorg-8149	321	1	betriebs	betriebs	NOUN
fueconorg-8149	321	2	-	-	PUNCT
fueconorg-8149	321	3	berater	berater	NOUN
fueconorg-8149	321	4	,	,	PUNCT
fueconorg-8149	321	5	73(22	73(22	NUM
fueconorg-8149	321	6	)	)	PUNCT
fueconorg-8149	321	7	,	,	PUNCT
fueconorg-8149	321	8	1323–1327	1323–1327	NUM
fueconorg-8149	321	9	.	.	PUNCT
fueconorg-8149	322	1	sopp	sopp	PROPN
fueconorg-8149	322	2	,	,	PUNCT
fueconorg-8149	322	3	k.	k.	PROPN
fueconorg-8149	322	4	,	,	PUNCT
fueconorg-8149	322	5	&	&	CCONJ
fueconorg-8149	322	6	baumüller	baumüller	PROPN
fueconorg-8149	322	7	,	,	PUNCT
fueconorg-8149	322	8	j.	j.	PROPN
fueconorg-8149	322	9	(	(	PUNCT
fueconorg-8149	322	10	2021	2021	NUM
fueconorg-8149	322	11	)	)	PUNCT
fueconorg-8149	322	12	.	.	PUNCT
fueconorg-8149	323	1	auf	auf	PROPN
fueconorg-8149	323	2	dem	dem	PROPN
fueconorg-8149	323	3	weg	weg	PROPN
fueconorg-8149	323	4	zu	zu	PROPN
fueconorg-8149	323	5	europäischen	europäischen	PROPN
fueconorg-8149	323	6	standards	standard	NOUN
fueconorg-8149	323	7	für	für	NOUN
fueconorg-8149	323	8	die	die	VERB
fueconorg-8149	323	9	nichtfinanzielle	nichtfinanzielle	PROPN
fueconorg-8149	323	10	berichterstattung	berichterstattung	PROPN
fueconorg-8149	323	11	?	?	PUNCT
fueconorg-8149	324	1	teil	teil	PROPN
fueconorg-8149	324	2	1	1	NUM
fueconorg-8149	324	3	:	:	PUNCT
fueconorg-8149	324	4	projektendbericht	projektendbericht	PROPN
fueconorg-8149	324	5	des	des	PROPN
fueconorg-8149	324	6	european	european	PROPN
fueconorg-8149	324	7	corporate	corporate	ADJ
fueconorg-8149	324	8	reporting	reporting	NOUN
fueconorg-8149	324	9	lab	lab	NOUN
fueconorg-8149	324	10	@	@	ADP
fueconorg-8149	324	11	efrag	efrag	PROPN
fueconorg-8149	325	1	[	[	X
fueconorg-8149	325	2	towards	towards	ADP
fueconorg-8149	325	3	european	european	ADJ
fueconorg-8149	325	4	standards	standard	NOUN
fueconorg-8149	325	5	for	for	ADP
fueconorg-8149	325	6	non	non	ADJ
fueconorg-8149	325	7	-	-	ADJ
fueconorg-8149	325	8	financial	financial	ADJ
fueconorg-8149	325	9	reporting	reporting	NOUN
fueconorg-8149	325	10	?	?	PUNCT
fueconorg-8149	326	1	part	part	NOUN
fueconorg-8149	326	2	1	1	NUM
fueconorg-8149	326	3	:	:	PUNCT
fueconorg-8149	326	4	project	project	NOUN
fueconorg-8149	326	5	final	final	ADJ
fueconorg-8149	326	6	report	report	NOUN
fueconorg-8149	326	7	of	of	ADP
fueconorg-8149	326	8	the	the	DET
fueconorg-8149	326	9	european	european	ADJ
fueconorg-8149	326	10	corporate	corporate	ADJ
fueconorg-8149	326	11	reporting	reporting	NOUN
fueconorg-8149	326	12	lab	lab	NOUN
fueconorg-8149	326	13	@	@	ADP
fueconorg-8149	326	14	efrag	efrag	PROPN
fueconorg-8149	326	15	]	]	PUNCT
fueconorg-8149	326	16	.	.	PUNCT
fueconorg-8149	327	1	zeitschrift	zeitschrift	PROPN
fueconorg-8149	327	2	für	für	PROPN
fueconorg-8149	327	3	internationale	internationale	PROPN
fueconorg-8149	327	4	und	und	PROPN
fueconorg-8149	327	5	kapitalmarktorientierte	kapitalmarktorientierte	PROPN
fueconorg-8149	327	6	rechnungslegung	rechnungslegung	PROPN
fueconorg-8149	327	7	,	,	PUNCT
fueconorg-8149	327	8	21(6	21(6	NUM
fueconorg-8149	327	9	)	)	PUNCT
fueconorg-8149	327	10	,	,	PUNCT
fueconorg-8149	327	11	254–268	254–268	NUM
fueconorg-8149	327	12	.	.	PUNCT
fueconorg-8149	328	1	value	value	NOUN
fueconorg-8149	328	2	reporting	reporting	NOUN
fueconorg-8149	328	3	foundation	foundation	NOUN
fueconorg-8149	328	4	(	(	PUNCT
fueconorg-8149	328	5	2021	2021	NUM
fueconorg-8149	328	6	)	)	PUNCT
fueconorg-8149	328	7	.	.	PUNCT
fueconorg-8149	329	1	creating	create	VERB
fueconorg-8149	329	2	value	value	NOUN
fueconorg-8149	329	3	managing	managing	NOUN
fueconorg-8149	329	4	impact	impact	NOUN
fueconorg-8149	329	5	through	through	ADP
fueconorg-8149	329	6	integrated	integrate	VERB
fueconorg-8149	329	7	sustainability	sustainability	NOUN
fueconorg-8149	329	8	disclosure	disclosure	NOUN
fueconorg-8149	329	9	event	event	NOUN
fueconorg-8149	329	10	.	.	PUNCT
fueconorg-8149	330	1	retrieved	retrieve	VERB
fueconorg-8149	330	2	from	from	ADP
fueconorg-8149	330	3	:	:	PUNCT
fueconorg-8149	330	4	https://integratedreporting.org/news/creating-value-managing-impactthrough-integrated-sustainability-disclosure-event/.	https://integratedreporting.org/news/creating-value-managing-impactthrough-integrated-sustainability-disclosure-event/.	PROPN
fueconorg-8149	330	5	accessed	access	VERB
fueconorg-8149	330	6	on	on	ADP
fueconorg-8149	330	7	june	june	PROPN
fueconorg-8149	330	8	26	26	NUM
fueconorg-8149	330	9	,	,	PUNCT
fueconorg-8149	330	10	2021	2021	NUM
fueconorg-8149	330	11	.	.	PUNCT
fueconorg-8149	331	1	velte	velte	NOUN
fueconorg-8149	331	2	,	,	PUNCT
fueconorg-8149	331	3	p.	p.	NOUN
fueconorg-8149	331	4	(	(	PUNCT
fueconorg-8149	331	5	2021	2021	NUM
fueconorg-8149	331	6	)	)	PUNCT
fueconorg-8149	331	7	.	.	PUNCT
fueconorg-8149	332	1	prüfung	prüfung	PROPN
fueconorg-8149	332	2	von	von	PROPN
fueconorg-8149	332	3	nachhaltigkeitsberichten	nachhaltigkeitsberichten	PROPN
fueconorg-8149	332	4	nach	nach	PROPN
fueconorg-8149	332	5	dem	dem	PROPN
fueconorg-8149	332	6	entwurf	entwurf	PROPN
fueconorg-8149	332	7	einer	einer	NOUN
fueconorg-8149	332	8	„	„	PUNCT
fueconorg-8149	332	9	csr	csr	NOUN
fueconorg-8149	332	10	-	-	NOUN
fueconorg-8149	332	11	richtlinie	richtlinie	NOUN
fueconorg-8149	332	12	2.0	2.0	NUM
fueconorg-8149	332	13	“	"	PUNCT
fueconorg-8149	332	14	:	:	PUNCT
fueconorg-8149	332	15	vergleichende	vergleichende	NOUN
fueconorg-8149	332	16	analyse	analyse	NOUN
fueconorg-8149	332	17	der	der	ADJ
fueconorg-8149	332	18	reformmaßnahmen	reformmaßnahman	NOUN
fueconorg-8149	332	19	und	und	VERB
fueconorg-8149	332	20	kritische	kritische	PROPN
fueconorg-8149	332	21	würdigung	würdigung	PROPN
fueconorg-8149	333	1	[	[	X
fueconorg-8149	333	2	audit	audit	NOUN
fueconorg-8149	333	3	of	of	ADP
fueconorg-8149	333	4	sustainability	sustainability	NOUN
fueconorg-8149	333	5	reports	report	NOUN
fueconorg-8149	333	6	according	accord	VERB
fueconorg-8149	333	7	to	to	ADP
fueconorg-8149	333	8	the	the	DET
fueconorg-8149	333	9	draft	draft	NOUN
fueconorg-8149	333	10	of	of	ADP
fueconorg-8149	333	11	a	a	DET
fueconorg-8149	333	12	"	"	PUNCT
fueconorg-8149	333	13	csr	csr	NOUN
fueconorg-8149	333	14	directive	directive	NOUN
fueconorg-8149	333	15	2.0	2.0	NUM
fueconorg-8149	333	16	"	"	PUNCT
fueconorg-8149	333	17	:	:	PUNCT
fueconorg-8149	333	18	comparative	comparative	ADJ
fueconorg-8149	333	19	analysis	analysis	NOUN
fueconorg-8149	333	20	of	of	ADP
fueconorg-8149	333	21	the	the	DET
fueconorg-8149	333	22	reform	reform	NOUN
fueconorg-8149	333	23	measures	measure	NOUN
fueconorg-8149	333	24	and	and	CCONJ
fueconorg-8149	333	25	critical	critical	ADJ
fueconorg-8149	333	26	appraisal	appraisal	NOUN
fueconorg-8149	333	27	]	]	PUNCT
fueconorg-8149	333	28	.	.	PUNCT
fueconorg-8149	334	1	die	die	PROPN
fueconorg-8149	334	2	wirtschaftsprüfung	wirtschaftsprüfung	PROPN
fueconorg-8149	334	3	,	,	PUNCT
fueconorg-8149	334	4	74(10	74(10	NUM
fueconorg-8149	334	5	)	)	PUNCT
fueconorg-8149	334	6	,	,	PUNCT
fueconorg-8149	334	7	613–620	613–620	NUM
fueconorg-8149	334	8	.	.	PUNCT
fueconorg-8149	335	1	world	world	PROPN
fueconorg-8149	335	2	economic	economic	PROPN
fueconorg-8149	335	3	forum	forum	PROPN
fueconorg-8149	335	4	(	(	PUNCT
fueconorg-8149	335	5	2021	2021	NUM
fueconorg-8149	335	6	)	)	PUNCT
fueconorg-8149	335	7	.	.	PUNCT
fueconorg-8149	336	1	60	60	NUM
fueconorg-8149	336	2	organizations	organization	NOUN
fueconorg-8149	336	3	release	release	VERB
fueconorg-8149	336	4	open	open	ADJ
fueconorg-8149	336	5	letter	letter	NOUN
fueconorg-8149	336	6	for	for	SCONJ
fueconorg-8149	336	7	eu	eu	PROPN
fueconorg-8149	336	8	to	to	PART
fueconorg-8149	336	9	act	act	VERB
fueconorg-8149	336	10	on	on	ADP
fueconorg-8149	336	11	esg	esg	PROPN
fueconorg-8149	336	12	.	.	PUNCT
fueconorg-8149	337	1	retrieved	retrieve	VERB
fueconorg-8149	337	2	from	from	ADP
fueconorg-8149	337	3	:	:	PUNCT
fueconorg-8149	337	4	https://www.weforum.org/agenda/2021/10/57-organizations-release-open-letter-for-eu-to-act-on-esg/.	https://www.weforum.org/agenda/2021/10/57-organizations-release-open-letter-for-eu-to-act-on-esg/.	NOUN
fueconorg-8149	337	5	accessed	access	VERB
fueconorg-8149	337	6	on	on	ADP
fueconorg-8149	337	7	november	november	PROPN
fueconorg-8149	337	8	30	30	NUM
fueconorg-8149	337	9	,	,	PUNCT
fueconorg-8149	337	10	2021	2021	NUM
fueconorg-8149	337	11	.	.	PUNCT
fueconorg-8149	338	1	zülch	zülch	NOUN
fueconorg-8149	338	2	,	,	PUNCT
fueconorg-8149	338	3	h.	h.	PROPN
fueconorg-8149	338	4	,	,	PUNCT
fueconorg-8149	338	5	ottenstein	ottenstein	NOUN
fueconorg-8149	338	6	,	,	PUNCT
fueconorg-8149	338	7	p.	p.	NOUN
fueconorg-8149	338	8	,	,	PUNCT
fueconorg-8149	338	9	&	&	CCONJ
fueconorg-8149	338	10	schneider	schneider	PROPN
fueconorg-8149	338	11	,	,	PUNCT
fueconorg-8149	338	12	a.	a.	NOUN
fueconorg-8149	338	13	(	(	PUNCT
fueconorg-8149	338	14	2021	2021	NUM
fueconorg-8149	338	15	)	)	PUNCT
fueconorg-8149	338	16	.	.	PUNCT
fueconorg-8149	339	1	the	the	DET
fueconorg-8149	339	2	new	new	ADJ
fueconorg-8149	339	3	corporate	corporate	ADJ
fueconorg-8149	339	4	sustainability	sustainability	NOUN
fueconorg-8149	339	5	reporting	report	VERB
fueconorg-8149	339	6	directive	directive	NOUN
fueconorg-8149	339	7	(	(	PUNCT
fueconorg-8149	339	8	csrd	csrd	NOUN
fueconorg-8149	339	9	)	)	PUNCT
fueconorg-8149	339	10	proposal	proposal	NOUN
fueconorg-8149	339	11	–	–	PUNCT
fueconorg-8149	339	12	are	be	AUX
fueconorg-8149	339	13	german	german	ADJ
fueconorg-8149	339	14	firms	firm	NOUN
fueconorg-8149	339	15	already	already	ADV
fueconorg-8149	339	16	compliant	compliant	ADJ
fueconorg-8149	339	17	?	?	PUNCT
fueconorg-8149	339	18	.	.	PUNCT
fueconorg-8149	340	1	zeitschrift	zeitschrift	PROPN
fueconorg-8149	340	2	für	für	PROPN
fueconorg-8149	340	3	internationale	internationale	PROPN
fueconorg-8149	340	4	und	und	PROPN
fueconorg-8149	340	5	kapitalmarktorientierte	kapitalmarktorientierte	PROPN
fueconorg-8149	340	6	rechnungslegung	rechnungslegung	PROPN
fueconorg-8149	340	7	,	,	PUNCT
fueconorg-8149	340	8	21(7–8	21(7–8	NUM
fueconorg-8149	340	9	)	)	PUNCT
fueconorg-8149	340	10	,	,	PUNCT
fueconorg-8149	340	11	345–348	345–348	NUM
fueconorg-8149	340	12	.	.	PUNCT
fueconorg-8149	341	1	prelazak	prelazak	PROPN
fueconorg-8149	341	2	sa	sa	PROPN
fueconorg-8149	341	3	nefinansijskog	nefinansijskog	PROPN
fueconorg-8149	341	4	na	na	ADP
fueconorg-8149	341	5	izveštavanje	izveštavanje	PROPN
fueconorg-8149	341	6	o	o	NOUN
fueconorg-8149	341	7	održivosti	održivosti	PROPN
fueconorg-8149	341	8	:	:	PUNCT
fueconorg-8149	341	9	analiza	analiza	NOUN
fueconorg-8149	341	10	predloga	predloga	PROPN
fueconorg-8149	341	11	evropske	evropske	PROPN
fueconorg-8149	341	12	komisije	komisije	PROPN
fueconorg-8149	341	13	za	za	PROPN
fueconorg-8149	341	14	direktivu	direktivu	PROPN
fueconorg-8149	341	15	o	o	PROPN
fueconorg-8149	341	16	izveštavanju	izveštavanju	NOUN
fueconorg-8149	341	17	o	o	NOUN
fueconorg-8149	341	18	korporativnoj	korporativnoj	NOUN
fueconorg-8149	341	19	održivosti	održivosti	PRON
fueconorg-8149	341	20	(	(	PUNCT
fueconorg-8149	341	21	csrd	csrd	PROPN
fueconorg-8149	341	22	)	)	PUNCT
fueconorg-8149	341	23	kako	kako	PROPN
fueconorg-8149	341	24	je	je	PROPN
fueconorg-8149	341	25	ustanovljeno	ustanovljeno	PROPN
fueconorg-8149	341	26	kroz	kroz	PROPN
fueconorg-8149	341	27	nfrd	nfrd	PROPN
fueconorg-8149	341	28	(	(	PUNCT
fueconorg-8149	341	29	2014/95	2014/95	PROPN
fueconorg-8149	341	30	/	/	SYM
fueconorg-8149	341	31	eu	eu	PROPN
fueconorg-8149	341	32	)	)	PUNCT
fueconorg-8149	341	33	,	,	PUNCT
fueconorg-8149	341	34	nefinansijsko	nefinansijsko	ADV
fueconorg-8149	341	35	izveštavanje	izveštavanje	PROPN
fueconorg-8149	341	36	postalo	postalo	PROPN
fueconorg-8149	341	37	je	je	PROPN
fueconorg-8149	341	38	ključni	ključni	PROPN
fueconorg-8149	341	39	element	element	PROPN
fueconorg-8149	341	40	ambicija	ambicija	PROPN
fueconorg-8149	341	41	evropske	evropske	PROPN
fueconorg-8149	341	42	komisije	komisije	PROPN
fueconorg-8149	341	43	da	da	PROPN
fueconorg-8149	341	44	transformiše	transformiše	PROPN
fueconorg-8149	341	45	evropsku	evropsku	NOUN
fueconorg-8149	341	46	ekonomiju	ekonomiju	PROPN
fueconorg-8149	341	47	ka	ka	PROPN
fueconorg-8149	341	48	većoj	većoj	X
fueconorg-8149	341	49	održivosti	održivosti	PROPN
fueconorg-8149	341	50	.	.	PUNCT
fueconorg-8149	342	1	da	da	PROPN
fueconorg-8149	342	2	bi	bi	PROPN
fueconorg-8149	342	3	odgovorila	odgovorila	ADV
fueconorg-8149	342	4	na	na	INTJ
fueconorg-8149	342	5	povećane	povećane	NOUN
fueconorg-8149	342	6	kritike	kritike	NOUN
fueconorg-8149	342	7	koje	koje	PROPN
fueconorg-8149	342	8	ispunjavaju	ispunjavaju	VERB
fueconorg-8149	342	9	trenutne	trenutne	PROPN
fueconorg-8149	342	10	zahteve	zahteve	PROPN
fueconorg-8149	342	11	za	za	PROPN
fueconorg-8149	342	12	izveštavanje	izveštavanje	PROPN
fueconorg-8149	342	13	,	,	PUNCT
fueconorg-8149	342	14	komisija	komisija	PROPN
fueconorg-8149	342	15	eu	eu	PROPN
fueconorg-8149	342	16	je	je	PROPN
fueconorg-8149	342	17	pokrenula	pokrenula	PROPN
fueconorg-8149	342	18	razvoj	razvoj	PROPN
fueconorg-8149	342	19	novog	novog	PROPN
fueconorg-8149	342	20	seta	seta	PROPN
fueconorg-8149	342	21	evropskih	evropskih	PROPN
fueconorg-8149	342	22	standarda	standarda	PROPN
fueconorg-8149	342	23	za	za	PROPN
fueconorg-8149	342	24	izveštavanje	izveštavanje	PROPN
fueconorg-8149	342	25	o	o	PROPN
fueconorg-8149	342	26	održivosti	održivosti	PROPN
fueconorg-8149	342	27	,	,	PUNCT
fueconorg-8149	342	28	nakon	nakon	PROPN
fueconorg-8149	342	29	čega	čega	PROPN
fueconorg-8149	342	30	je	je	PROPN
fueconorg-8149	342	31	izdala	izdala	PROPN
fueconorg-8149	342	32	predlog	predlog	PROPN
fueconorg-8149	342	33	nove	nove	PROPN
fueconorg-8149	342	34	direktive	direktive	PROPN
fueconorg-8149	342	35	koja	koja	PROPN
fueconorg-8149	342	36	bi	bi	PROPN
fueconorg-8149	342	37	zamenila	zamenila	PROPN
fueconorg-8149	342	38	nfrd	nfrd	PROPN
fueconorg-8149	342	39	.	.	PUNCT
fueconorg-8149	343	1	ovaj	ovaj	PROPN
fueconorg-8149	343	2	rad	rad	PROPN
fueconorg-8149	343	3	analizira	analizira	PROPN
fueconorg-8149	343	4	ove	ove	PROPN
fueconorg-8149	343	5	predloge	predloge	PROPN
fueconorg-8149	343	6	u	u	PROPN
fueconorg-8149	343	7	svetlu	svetlu	VERB
fueconorg-8149	343	8	prethodnih	prethodnih	VERB
fueconorg-8149	343	9	zaključaka	zaključaka	PROPN
fueconorg-8149	343	10	iz	iz	INTJ
fueconorg-8149	343	11	akademske	akademske	PROPN
fueconorg-8149	343	12	zajednice	zajednice	NOUN
fueconorg-8149	343	13	i	i	PRON
fueconorg-8149	343	14	korporativne	korporativne	PROPN
fueconorg-8149	343	15	prakse	prakse	NOUN
fueconorg-8149	343	16	,	,	PUNCT
fueconorg-8149	343	17	doprinoseći	doprinoseći	PROPN
fueconorg-8149	343	18	ex	ex	PROPN
fueconorg-8149	343	19	-	-	NOUN
fueconorg-8149	343	20	ante	ante	NOUN
fueconorg-8149	343	21	proceni	proceni	NOUN
fueconorg-8149	343	22	uticaja	uticaja	PROPN
fueconorg-8149	343	23	.	.	PUNCT
fueconorg-8149	344	1	kao	kao	PROPN
fueconorg-8149	344	2	rezultat	rezultat	PROPN
fueconorg-8149	344	3	toga	toga	PROPN
fueconorg-8149	344	4	,	,	PUNCT
fueconorg-8149	344	5	pokazuje	pokazuje	PROPN
fueconorg-8149	344	6	da	da	PROPN
fueconorg-8149	344	7	su	su	PROPN
fueconorg-8149	344	8	poboljšanje	poboljšanje	PROPN
fueconorg-8149	344	9	kompletnosti	kompletnosti	PROPN
fueconorg-8149	344	10	,	,	PUNCT
fueconorg-8149	344	11	uporedivosti	uporedivosti	VERB
fueconorg-8149	344	12	i	i	PROPN
fueconorg-8149	344	13	pouzdanosti	pouzdanosti	PROPN
fueconorg-8149	344	14	dva	dva	PROPN
fueconorg-8149	344	15	glavna	glavna	PROPN
fueconorg-8149	344	16	cilja	cilja	PROPN
fueconorg-8149	344	17	komisije	komisije	PROPN
fueconorg-8149	344	18	eu	eu	PROPN
fueconorg-8149	344	19	.	.	PROPN
fueconorg-8149	344	20	međutim	međutim	PROPN
fueconorg-8149	344	21	,	,	PUNCT
fueconorg-8149	344	22	mnogi	mnogi	PROPN
fueconorg-8149	344	23	od	od	PROPN
fueconorg-8149	344	24	novih	novih	PROPN
fueconorg-8149	344	25	predloženih	predloženih	PROPN
fueconorg-8149	344	26	zahteva	zahteva	PROPN
fueconorg-8149	344	27	su	su	PROPN
fueconorg-8149	344	28	preterani	preterani	PROPN
fueconorg-8149	344	29	i	i	PRON
fueconorg-8149	344	30	postavljaju	postavljaju	VERB
fueconorg-8149	345	1	fundamentalna	fundamentalna	PROPN
fueconorg-8149	345	2	pitanja	pitanja	PROPN
fueconorg-8149	345	3	u	u	PROPN
fueconorg-8149	345	4	vezi	vezi	PROPN
fueconorg-8149	345	5	sa	sa	PROPN
fueconorg-8149	345	6	prihvatljivim	prihvatljivim	PROPN
fueconorg-8149	345	7	nivoima	nivoima	PROPN
fueconorg-8149	345	8	administrativnog	administrativnog	PROPN
fueconorg-8149	345	9	opterećenja	opterećenja	PROPN
fueconorg-8149	345	10	za	za	PROPN
fueconorg-8149	345	11	kompanije	kompanije	PROPN
fueconorg-8149	345	12	,	,	PUNCT
fueconorg-8149	345	13	kao	kao	PROPN
fueconorg-8149	345	14	i	i	PRON
fueconorg-8149	345	15	neophodnim	neophodnim	VERB
fueconorg-8149	345	16	konceptualnim	konceptualnim	PROPN
fueconorg-8149	345	17	osnovama	osnovama	PROPN
fueconorg-8149	345	18	za	za	PROPN
fueconorg-8149	345	19	okvir	okvir	PROPN
fueconorg-8149	345	20	izveštavanja	izveštavanja	VERB
fueconorg-8149	345	21	.	.	PUNCT
fueconorg-8149	346	1	ključne	ključne	PROPN
fueconorg-8149	346	2	reči	reči	NOUN
fueconorg-8149	346	3	:	:	PUNCT
fueconorg-8149	346	4	nefinansijsko	nefinansijsko	ADJ
fueconorg-8149	346	5	izveštavanje	izveštavanje	PROPN
fueconorg-8149	346	6	,	,	PUNCT
fueconorg-8149	346	7	izveštavanje	izveštavanje	NOUN
fueconorg-8149	346	8	o	o	NOUN
fueconorg-8149	346	9	održivosti	održivosti	PROPN
fueconorg-8149	346	10	,	,	PUNCT
fueconorg-8149	346	11	održive	održive	ADJ
fueconorg-8149	346	12	finansije	finansije	NOUN
fueconorg-8149	346	13	,	,	PUNCT
fueconorg-8149	346	14	nfrd	nfrd	NOUN
fueconorg-8149	346	15	(	(	PUNCT
fueconorg-8149	346	16	2014/95	2014/95	PROPN
fueconorg-8149	346	17	/	/	SYM
fueconorg-8149	346	18	eu	eu	PROPN
fueconorg-8149	346	19	)	)	PUNCT
fueconorg-8149	346	20	;	;	PUNCT
fueconorg-8149	346	21	direktiva	direktiva	NOUN
fueconorg-8149	346	22	o	o	PROPN
fueconorg-8149	346	23	društveno	društveno	PROPN
fueconorg-8149	346	24	odgovornom	odgovornom	PROPN
fueconorg-8149	346	25	poslovanju	poslovanju	PROPN
fueconorg-8149	346	26	(	(	PUNCT
fueconorg-8149	346	27	2021/0104	2021/0104	NUM
fueconorg-8149	346	28	(	(	PUNCT
fueconorg-8149	346	29	cod	cod	NOUN
fueconorg-8149	346	30	)	)	PUNCT
fueconorg-8149	346	31	)	)	PUNCT
fueconorg-8149	347	1	https://www.efrag.org/assets/download?asseturl=%2fsites%2fwebpublishing%2fsiteassets%2fefrag%2520ptf-nfrs_main_report.pdf	https://www.efrag.org/assets/download?asseturl=%2fsites%2fwebpublishing%2fsiteassets%2fefrag%2520ptf-nfrs_main_report.pdf	PROPN
fueconorg-8149	347	2	https://www.ifrs.org/news-and-events/news/2021/11/ifrs-foundation-announces-issb-consolidation-with-cdsb-vrf-publication-of-prototypes/	https://www.ifrs.org/news-and-events/news/2021/11/ifrs-foundation-announces-issb-consolidation-with-cdsb-vrf-publication-of-prototypes/	PROPN
fueconorg-8149	347	3	https://www.ifrs.org/news-and-events/news/2021/11/ifrs-foundation-announces-issb-consolidation-with-cdsb-vrf-publication-of-prototypes/	https://www.ifrs.org/news-and-events/news/2021/11/ifrs-foundation-announces-issb-consolidation-with-cdsb-vrf-publication-of-prototypes/	PROPN
fueconorg-8149	347	4	https://home.kpmg/ch/de/blogs/home/posts/2020/11/adoption-of-the-indirect-counterproposal.html	https://home.kpmg/ch/de/blogs/home/posts/2020/11/adoption-of-the-indirect-counterproposal.html	PROPN
fueconorg-8149	347	5	https://home.kpmg/ch/de/blogs/home/posts/2020/11/adoption-of-the-indirect-counterproposal.html	https://home.kpmg/ch/de/blogs/home/posts/2020/11/adoption-of-the-indirect-counterproposal.html	PROPN
fueconorg-8149	347	6	https://www.efrag.org/assets/download?asseturl=/sites/webpublishing/siteassets/210512+commissioner+mcguinness+to+efrag+on+sustainability.pdf	https://www.efrag.org/assets/download?asseturl=/sites/webpublishing/siteassets/210512+commissioner+mcguinness+to+efrag+on+sustainability.pdf	PROPN
fueconorg-8149	347	7	https://www.efrag.org/assets/download?asseturl=/sites/webpublishing/siteassets/210512+commissioner+mcguinness+to+efrag+on+sustainability.pdf	https://www.efrag.org/assets/download?asseturl=/sites/webpublishing/siteassets/210512+commissioner+mcguinness+to+efrag+on+sustainability.pdf	PROPN
fueconorg-8149	347	8	https://integratedreporting.org/news/creating-value-managing-impact-through-integrated-sustainability-disclosure-event/	https://integratedreporting.org/news/creating-value-managing-impact-through-integrated-sustainability-disclosure-event/	PROPN
fueconorg-8149	347	9	https://integratedreporting.org/news/creating-value-managing-impact-through-integrated-sustainability-disclosure-event/	https://integratedreporting.org/news/creating-value-managing-impact-through-integrated-sustainability-disclosure-event/	PROPN
fueconorg-8149	347	10	https://www.weforum.org/agenda/2021/10/57-organizations-release-open-letter-for-eu-to-act-on-esg/	https://www.weforum.org/agenda/2021/10/57-organizations-release-open-letter-for-eu-to-act-on-esg/	VERB