id	sid	eid	entity	type
fbem-27657	1	1	2766-824x	QUANTITY
fbem-27657	1	2	17	CARDINAL
fbem-27657	1	3	2	CARDINAL
fbem-27657	1	4	2024 151	DATE
fbem-27657	1	5	china	GPE
fbem-27657	1	6	zehua zhang * faculty	PERSON
fbem-27657	1	7	the chinese university of hong kong	ORG
fbem-27657	1	8	shanghai	GPE
fbem-27657	1	9	200120	DATE
fbem-27657	1	10	china	GPE
fbem-27657	1	11	zehua zhang	PERSON
fbem-27657	1	12	zzh_heart@163.com	ORG
fbem-27657	1	13	china	GPE
fbem-27657	3	1	china	GPE
fbem-27657	3	2	second	ORDINAL
fbem-27657	4	1	china	GPE
fbem-27657	7	1	china	GPE
fbem-27657	8	1	esg	ORG
fbem-27657	9	1	1	CARDINAL
fbem-27657	10	1	1	CARDINAL
fbem-27657	11	1	second	ORDINAL
fbem-27657	11	2	china	GPE
fbem-27657	11	3	esg environmental	ORG
fbem-27657	12	1	china	GPE
fbem-27657	13	1	china	GPE
fbem-27657	17	1	esg	ORG
fbem-27657	18	1	esg	ORG
fbem-27657	19	1	atan et al	PERSON
fbem-27657	20	1	2016	DATE
fbem-27657	20	2	2	CARDINAL
fbem-27657	22	1	2023	CARDINAL
fbem-27657	23	1	3	CARDINAL
fbem-27657	24	1	chinese	NORP
fbem-27657	24	2	4	CARDINAL
fbem-27657	25	1	esg	ORG
fbem-27657	25	2	5	CARDINAL
fbem-27657	25	3	6	CARDINAL
fbem-27657	26	1	esg	ORG
fbem-27657	30	1	china	GPE
fbem-27657	31	1	2	CARDINAL
fbem-27657	31	2	china	GPE
fbem-27657	31	3	152	CARDINAL
fbem-27657	31	4	2021	CARDINAL
fbem-27657	34	1	2022	CARDINAL
fbem-27657	34	2	seven	CARDINAL
fbem-27657	34	3	wuhan	GPE
fbem-27657	34	4	chongqing	GPE
fbem-27657	34	5	less than	PERCENT
fbem-27657	34	6	3%	PERCENT
fbem-27657	34	7	7	CARDINAL
fbem-27657	35	1	chinese	NORP
fbem-27657	35	2	2022	CARDINAL
fbem-27657	35	3	5078	DATE
fbem-27657	35	4	china	GPE
fbem-27657	35	5	shanghai	GPE
fbem-27657	35	6	shenzhen	GPE
fbem-27657	35	7	1675	CARDINAL
fbem-27657	35	8	32.99%	PERCENT
fbem-27657	35	9	less than one-third	CARDINAL
fbem-27657	35	10	8	CARDINAL
fbem-27657	36	1	china	GPE
fbem-27657	37	1	two	CARDINAL
fbem-27657	38	1	2.1	CARDINAL
fbem-27657	40	1	china	GPE
fbem-27657	41	1	exceeding 26,000 tons	QUANTITY
fbem-27657	44	1	the ministry of finance	ORG
fbem-27657	44	2	people's bank of china	ORG
fbem-27657	44	3	the china securities regulatory commission	ORG
fbem-27657	44	4	esg	ORG
fbem-27657	44	5	9	CARDINAL
fbem-27657	47	1	2.2	CARDINAL
fbem-27657	49	1	10	CARDINAL
fbem-27657	51	1	esg	ORDINAL
fbem-27657	51	2	11	CARDINAL
fbem-27657	52	1	12	CARDINAL
fbem-27657	53	1	13	CARDINAL
fbem-27657	54	1	3	CARDINAL
fbem-27657	54	2	2022	CARDINAL
fbem-27657	54	3	about 40.57	CARDINAL
fbem-27657	54	4	1.7%	PERCENT
fbem-27657	54	5	2021	CARDINAL
fbem-27657	55	1	china	GPE
fbem-27657	56	1	the era	DATE
fbem-27657	58	1	3.1	CARDINAL
fbem-27657	58	2	three	CARDINAL
fbem-27657	59	1	first	ORDINAL
fbem-27657	59	2	esg	GPE
fbem-27657	63	1	esg	ORG
fbem-27657	65	1	14	CARDINAL
fbem-27657	66	1	153	CARDINAL
fbem-27657	67	1	15	CARDINAL
fbem-27657	68	1	3.2	CARDINAL
fbem-27657	72	1	3.2.1	CARDINAL
fbem-27657	72	2	16	CARDINAL
fbem-27657	74	1	17	CARDINAL
fbem-27657	75	1	3.2.2	CARDINAL
fbem-27657	79	1	4.	CARDINAL
fbem-27657	82	1	china	GPE
fbem-27657	83	1	4.1	CARDINAL
fbem-27657	83	2	18	CARDINAL
fbem-27657	84	1	19	CARDINAL
fbem-27657	85	1	gri	ORG
fbem-27657	85	2	china	GPE
fbem-27657	85	3	esg	ORG
fbem-27657	85	4	20	CARDINAL
fbem-27657	88	1	4.2	CARDINAL
fbem-27657	91	1	china	GPE
fbem-27657	91	2	esg	CARDINAL
fbem-27657	92	1	three	CARDINAL
fbem-27657	92	2	21	CARDINAL
fbem-27657	93	1	two	CARDINAL
fbem-27657	93	2	first	ORDINAL
fbem-27657	94	1	firstly	ORDINAL
fbem-27657	94	2	esg	ORG
fbem-27657	98	1	secondly	ORDINAL
fbem-27657	103	1	first	ORDINAL
fbem-27657	103	2	two disclosure years	DATE
fbem-27657	103	3	154	CARDINAL
fbem-27657	103	4	internal esg management	ORG
fbem-27657	104	1	3rd	ORDINAL
fbem-27657	104	2	4th	ORDINAL
fbem-27657	105	1	the fifth year	DATE
fbem-27657	107	1	4.2.2	CARDINAL
fbem-27657	116	1	4.2.3	DATE
fbem-27657	123	1	every other year	DATE
fbem-27657	124	1	5	CARDINAL
fbem-27657	124	2	china	GPE
fbem-27657	125	1	china	GPE
fbem-27657	127	1	china	GPE
fbem-27657	136	1	china	GPE
fbem-27657	137	1	chinese	NORP
fbem-27657	137	2	china	GPE
fbem-27657	138	1	155	CARDINAL
fbem-27657	138	2	1	CARDINAL
fbem-27657	138	3	krueger	PERSON
fbem-27657	138	4	z.	PERSON
fbem-27657	138	5	d. y.,	ORG
fbem-27657	138	6	& zhong	PERSON
fbem-27657	138	7	r.	NORP
fbem-27657	138	8	2021	CARDINAL
fbem-27657	141	1	2	CARDINAL
fbem-27657	141	2	r. u. h. a. y. a.	PERSON
fbem-27657	141	3	f. a.	PERSON
fbem-27657	141	4	j. a. m. a. l. i. a. h.	PERSON
fbem-27657	141	5	zainun, s.	PERSON
fbem-27657	141	6	2016	DATE
fbem-27657	143	1	international journal of economics	ORG
fbem-27657	144	1	355-375	CARDINAL
fbem-27657	145	1	3	CARDINAL
fbem-27657	145	2	b. j.	PERSON
fbem-27657	145	3	2023	CARDINAL
fbem-27657	146	1	voluntary esg	ORG
fbem-27657	147	1	nanyang business school research paper	ORG
fbem-27657	148	1	22	CARDINAL
fbem-27657	149	1	4	CARDINAL
fbem-27657	149	2	huang t	PERSON
fbem-27657	149	3	q.y.	GPE
fbem-27657	149	4	2017	CARDINAL
fbem-27657	150	1	china	GPE
fbem-27657	150	2	northwest university of political science	ORG
fbem-27657	151	1	120	CARDINAL
fbem-27657	152	1	5	CARDINAL
fbem-27657	152	2	feng g.	PERSON
fbem-27657	152	3	2020	DATE
fbem-27657	155	1	no.1	ORG
fbem-27657	156	1	11-20	CARDINAL
fbem-27657	157	1	6	CARDINAL
fbem-27657	157	2	lou q.r	PERSON
fbem-27657	157	3	2023	CARDINAL
fbem-27657	160	1	no.3	CARDINAL
fbem-27657	161	1	24-34	DATE
fbem-27657	162	1	7	CARDINAL
fbem-27657	162	2	2023	CARDINAL
fbem-27657	163	1	china	GPE
fbem-27657	164	1	china	GPE
fbem-27657	164	2	no.1	ORG
fbem-27657	165	1	56-60	CARDINAL
fbem-27657	166	1	8	CARDINAL
fbem-27657	166	2	2023	CARDINAL
fbem-27657	166	3	esg action	ORG
fbem-27657	166	4	chinese	NORP
fbem-27657	166	5	2022-2023	CARDINAL
fbem-27657	167	1	9	CARDINAL
fbem-27657	167	2	liu z.y.	PERSON
fbem-27657	167	3	guo z.	PERSON
fbem-27657	167	4	jiang l.x.	PERSON
fbem-27657	168	1	2024	CARDINAL
fbem-27657	169	1	china	GPE
fbem-27657	170	1	journal of china university of geosciences	ORG
fbem-27657	170	2	no.3	GPE
fbem-27657	171	1	34-40	CARDINAL
fbem-27657	172	1	10	CARDINAL
fbem-27657	172	2	fisch	ORG
fbem-27657	172	3	j. e.	PERSON
fbem-27657	172	4	solomon	PERSON
fbem-27657	172	5	s. d.	PERSON
fbem-27657	172	6	2020	DATE
fbem-27657	174	1	l. rev	PERSON
fbem-27657	174	2	99	CARDINAL
fbem-27657	174	3	1309	DATE
fbem-27657	175	1	11	CARDINAL
fbem-27657	175	2	bai m.r.	PERSON
fbem-27657	175	3	zhang j.x.	PERSON
fbem-27657	175	4	2022	CARDINAL
fbem-27657	176	1	esg	ORDINAL
fbem-27657	177	1	monthly	DATE
fbem-27657	178	1	no.7	GPE
fbem-27657	179	1	90-99	CARDINAL
fbem-27657	180	1	12	CARDINAL
fbem-27657	180	2	r. e.	PERSON
fbem-27657	180	3	2001	DATE
fbem-27657	182	1	32	DATE
fbem-27657	183	1	97-180	CARDINAL
fbem-27657	184	1	13	CARDINAL
fbem-27657	184	2	p. m.	PERSON
fbem-27657	184	3	k. g.	PERSON
fbem-27657	184	4	2001	DATE
fbem-27657	186	1	journal of accounting and economics	ORG
fbem-27657	186	2	31	DATE
fbem-27657	186	3	405	CARDINAL
fbem-27657	187	1	14	CARDINAL
fbem-27657	187	2	2008	DATE
fbem-27657	189	1	american	NORP
fbem-27657	190	1	1-37	CARDINAL
fbem-27657	191	1	15	CARDINAL
fbem-27657	191	2	2018	DATE
fbem-27657	192	1	1.5°	QUANTITY
fbem-27657	194	1	16	CARDINAL
fbem-27657	195	1	chen j.y.	PERSON
fbem-27657	195	2	liu y.j	PERSON
fbem-27657	195	3	2024	CARDINAL
fbem-27657	197	1	no.7	GPE
fbem-27657	198	1	10	CARDINAL
fbem-27657	199	1	17	CARDINAL
fbem-27657	199	2	m. a.	PERSON
fbem-27657	199	3	2011	DATE
fbem-27657	201	1	california	GPE
fbem-27657	201	2	no.1	ORG
fbem-27657	202	1	64	CARDINAL
fbem-27657	203	1	18	CARDINAL
fbem-27657	203	2	wu c.	PERSON
fbem-27657	203	3	2024	CARDINAL
fbem-27657	207	1	1-15	CARDINAL
fbem-27657	208	1	19	CARDINAL
fbem-27657	208	2	2018	DATE
fbem-27657	210	1	journal of business ethics	ORG
fbem-27657	210	2	150	CARDINAL
fbem-27657	210	3	no.1	ORG
fbem-27657	211	1	47-65	DATE
fbem-27657	212	1	20	CARDINAL
fbem-27657	212	2	hou d.d.	PERSON
fbem-27657	212	3	wei y.j	PERSON
fbem-27657	212	4	2023	CARDINAL
fbem-27657	215	1	no.5	ORG
fbem-27657	216	1	3-17	CARDINAL
fbem-27657	217	1	21	CARDINAL
fbem-27657	217	2	peng y.c.	PERSON
fbem-27657	217	3	2023	CARDINAL
fbem-27657	218	1	esg	ORG
fbem-27657	219	1	oriental	NORP
fbem-27657	220	1	no.4	LOC
fbem-27657	221	1	152	CARDINAL