id	sid	tid	token	lemma	pos
fbem-1135	1	1	frontiers	frontier	NOUN
fbem-1135	1	2	in	in	ADP
fbem-1135	1	3	business	business	NOUN
fbem-1135	1	4	,	,	PUNCT
fbem-1135	1	5	economics	economic	NOUN
fbem-1135	1	6	and	and	CCONJ
fbem-1135	1	7	management	management	NOUN
fbem-1135	1	8	issn	issn	PROPN
fbem-1135	1	9	:	:	PUNCT
fbem-1135	1	10	2766	2766	NUM
fbem-1135	1	11	-	-	PUNCT
fbem-1135	1	12	824x	824x	NUM
fbem-1135	1	13	|	|	ADJ
fbem-1135	1	14	vol	vol	NOUN
fbem-1135	1	15	.	.	PROPN
fbem-1135	2	1	4	4	NUM
fbem-1135	2	2	,	,	PUNCT
fbem-1135	2	3	no	no	INTJ
fbem-1135	2	4	.	.	NOUN
fbem-1135	2	5	3	3	NUM
fbem-1135	2	6	,	,	PUNCT
fbem-1135	2	7	2022	2022	NUM
fbem-1135	2	8	59	59	NUM
fbem-1135	2	9	research	research	NOUN
fbem-1135	2	10	on	on	ADP
fbem-1135	2	11	environmental	environmental	ADJ
fbem-1135	2	12	accounting	accounting	NOUN
fbem-1135	2	13	information	information	NOUN
fbem-1135	2	14	disclosure	disclosure	NOUN
fbem-1135	2	15	of	of	ADP
fbem-1135	2	16	listed	list	VERB
fbem-1135	2	17	companies	company	NOUN
fbem-1135	2	18	in	in	ADP
fbem-1135	2	19	my	my	PRON
fbem-1135	2	20	country	country	NOUN
fbem-1135	2	21	's	's	PART
fbem-1135	2	22	manufacturing	manufacturing	NOUN
fbem-1135	2	23	industry	industry	NOUN
fbem-1135	2	24	xinyu	xinyu	PROPN
fbem-1135	2	25	kan	kan	PROPN
fbem-1135	2	26	,	,	PUNCT
fbem-1135	2	27	huijing	huijing	PROPN
fbem-1135	2	28	yan	yan	PROPN
fbem-1135	2	29	and	and	CCONJ
fbem-1135	2	30	jiaxin	jiaxin	PROPN
fbem-1135	2	31	xiong	xiong	PROPN
fbem-1135	2	32	anhui	anhui	PROPN
fbem-1135	2	33	university	university	PROPN
fbem-1135	2	34	of	of	ADP
fbem-1135	2	35	finance	finance	NOUN
fbem-1135	2	36	and	and	CCONJ
fbem-1135	2	37	economics	economic	NOUN
fbem-1135	2	38	,	,	PUNCT
fbem-1135	2	39	bengbu	bengbu	NOUN
fbem-1135	2	40	,	,	PUNCT
fbem-1135	2	41	233030	233030	NUM
fbem-1135	2	42	,	,	PUNCT
fbem-1135	2	43	china	china	PROPN
fbem-1135	2	44	abstract	abstract	PROPN
fbem-1135	2	45	:	:	PUNCT
fbem-1135	2	46	the	the	DET
fbem-1135	2	47	rapid	rapid	ADJ
fbem-1135	2	48	economic	economic	ADJ
fbem-1135	2	49	development	development	NOUN
fbem-1135	2	50	is	be	AUX
fbem-1135	2	51	inseparable	inseparable	ADJ
fbem-1135	2	52	from	from	ADP
fbem-1135	2	53	the	the	DET
fbem-1135	2	54	support	support	NOUN
fbem-1135	2	55	of	of	ADP
fbem-1135	2	56	industrial	industrial	ADJ
fbem-1135	2	57	production	production	NOUN
fbem-1135	2	58	and	and	CCONJ
fbem-1135	2	59	technological	technological	ADJ
fbem-1135	2	60	progress	progress	NOUN
fbem-1135	2	61	.	.	PUNCT
fbem-1135	3	1	although	although	SCONJ
fbem-1135	3	2	the	the	DET
fbem-1135	3	3	material	material	NOUN
fbem-1135	3	4	living	living	NOUN
fbem-1135	3	5	standard	standard	NOUN
fbem-1135	3	6	of	of	ADP
fbem-1135	3	7	human	human	ADJ
fbem-1135	3	8	beings	being	NOUN
fbem-1135	3	9	has	have	AUX
fbem-1135	3	10	been	be	AUX
fbem-1135	3	11	improved	improve	VERB
fbem-1135	3	12	,	,	PUNCT
fbem-1135	3	13	at	at	ADP
fbem-1135	3	14	the	the	DET
fbem-1135	3	15	same	same	ADJ
fbem-1135	3	16	time	time	NOUN
fbem-1135	3	17	,	,	PUNCT
fbem-1135	3	18	the	the	DET
fbem-1135	3	19	environment	environment	NOUN
fbem-1135	3	20	on	on	ADP
fbem-1135	3	21	which	which	PRON
fbem-1135	3	22	human	human	ADJ
fbem-1135	3	23	beings	being	NOUN
fbem-1135	3	24	lives	live	VERB
fbem-1135	3	25	has	have	AUX
fbem-1135	3	26	been	be	AUX
fbem-1135	3	27	destroyed	destroy	VERB
fbem-1135	3	28	,	,	PUNCT
fbem-1135	3	29	and	and	CCONJ
fbem-1135	3	30	physical	physical	ADJ
fbem-1135	3	31	health	health	NOUN
fbem-1135	3	32	is	be	AUX
fbem-1135	3	33	also	also	ADV
fbem-1135	3	34	threatened	threaten	VERB
fbem-1135	3	35	.	.	PUNCT
fbem-1135	4	1	environmental	environmental	ADJ
fbem-1135	4	2	problems	problem	NOUN
fbem-1135	4	3	are	be	AUX
fbem-1135	4	4	the	the	DET
fbem-1135	4	5	product	product	NOUN
fbem-1135	4	6	of	of	ADP
fbem-1135	4	7	unreasonable	unreasonable	ADJ
fbem-1135	4	8	use	use	NOUN
fbem-1135	4	9	of	of	ADP
fbem-1135	4	10	resources	resource	NOUN
fbem-1135	4	11	and	and	CCONJ
fbem-1135	4	12	economic	economic	ADJ
fbem-1135	4	13	growth	growth	NOUN
fbem-1135	4	14	.	.	PUNCT
fbem-1135	5	1	in	in	ADP
fbem-1135	5	2	recent	recent	ADJ
fbem-1135	5	3	years	year	NOUN
fbem-1135	5	4	,	,	PUNCT
fbem-1135	5	5	my	my	PRON
fbem-1135	5	6	country	country	NOUN
fbem-1135	5	7	's	's	PART
fbem-1135	5	8	environmental	environmental	ADJ
fbem-1135	5	9	protection	protection	NOUN
fbem-1135	5	10	measures	measure	NOUN
fbem-1135	5	11	and	and	CCONJ
fbem-1135	5	12	laws	law	NOUN
fbem-1135	5	13	and	and	CCONJ
fbem-1135	5	14	regulations	regulation	NOUN
fbem-1135	5	15	have	have	AUX
fbem-1135	5	16	been	be	AUX
fbem-1135	5	17	increasingly	increasingly	ADV
fbem-1135	5	18	improved	improve	VERB
fbem-1135	5	19	,	,	PUNCT
fbem-1135	5	20	but	but	CCONJ
fbem-1135	5	21	the	the	DET
fbem-1135	5	22	environmental	environmental	ADJ
fbem-1135	5	23	situation	situation	NOUN
fbem-1135	5	24	is	be	AUX
fbem-1135	5	25	still	still	ADV
fbem-1135	5	26	not	not	PART
fbem-1135	5	27	optimistic	optimistic	ADJ
fbem-1135	5	28	.	.	PUNCT
fbem-1135	6	1	manufacturing	manufacturing	NOUN
fbem-1135	6	2	enterprises	enterprise	NOUN
fbem-1135	6	3	are	be	AUX
fbem-1135	6	4	part	part	NOUN
fbem-1135	6	5	of	of	ADP
fbem-1135	6	6	the	the	DET
fbem-1135	6	7	pollution	pollution	NOUN
fbem-1135	6	8	problem	problem	NOUN
fbem-1135	6	9	and	and	CCONJ
fbem-1135	6	10	should	should	AUX
fbem-1135	6	11	play	play	VERB
fbem-1135	6	12	an	an	DET
fbem-1135	6	13	important	important	ADJ
fbem-1135	6	14	role	role	NOUN
fbem-1135	6	15	in	in	ADP
fbem-1135	6	16	the	the	DET
fbem-1135	6	17	disclosure	disclosure	NOUN
fbem-1135	6	18	of	of	ADP
fbem-1135	6	19	environmental	environmental	ADJ
fbem-1135	6	20	information	information	NOUN
fbem-1135	6	21	.	.	PUNCT
fbem-1135	7	1	this	this	DET
fbem-1135	7	2	paper	paper	NOUN
fbem-1135	7	3	analyzes	analyze	VERB
fbem-1135	7	4	the	the	DET
fbem-1135	7	5	problems	problem	NOUN
fbem-1135	7	6	of	of	ADP
fbem-1135	7	7	environmental	environmental	ADJ
fbem-1135	7	8	accounting	accounting	NOUN
fbem-1135	7	9	information	information	NOUN
fbem-1135	7	10	disclosure	disclosure	NOUN
fbem-1135	7	11	of	of	ADP
fbem-1135	7	12	listed	list	VERB
fbem-1135	7	13	companies	company	NOUN
fbem-1135	7	14	in	in	ADP
fbem-1135	7	15	my	my	PRON
fbem-1135	7	16	country	country	NOUN
fbem-1135	7	17	's	's	PART
fbem-1135	7	18	manufacturing	manufacturing	NOUN
fbem-1135	7	19	industry	industry	NOUN
fbem-1135	7	20	,	,	PUNCT
fbem-1135	7	21	and	and	CCONJ
fbem-1135	7	22	puts	put	VERB
fbem-1135	7	23	forward	forward	ADV
fbem-1135	7	24	relevant	relevant	ADJ
fbem-1135	7	25	suggestions	suggestion	NOUN
fbem-1135	7	26	and	and	CCONJ
fbem-1135	7	27	countermeasures	countermeasure	NOUN
fbem-1135	7	28	accordingly	accordingly	ADV
fbem-1135	7	29	.	.	PUNCT
fbem-1135	8	1	keywords	keyword	NOUN
fbem-1135	8	2	:	:	PUNCT
fbem-1135	8	3	manufacturing	manufacturing	NOUN
fbem-1135	8	4	,	,	PUNCT
fbem-1135	8	5	environmental	environmental	ADJ
fbem-1135	8	6	accounting	accounting	NOUN
fbem-1135	8	7	,	,	PUNCT
fbem-1135	8	8	information	information	NOUN
fbem-1135	8	9	disclosure	disclosure	NOUN
fbem-1135	8	10	.	.	PUNCT
fbem-1135	9	1	1	1	X
fbem-1135	9	2	.	.	X
fbem-1135	9	3	overview	overview	NOUN
fbem-1135	9	4	of	of	ADP
fbem-1135	9	5	environmental	environmental	ADJ
fbem-1135	9	6	accounting	accounting	NOUN
fbem-1135	9	7	information	information	NOUN
fbem-1135	9	8	disclosure	disclosure	NOUN
fbem-1135	9	9	1.1	1.1	NUM
fbem-1135	9	10	.	.	PUNCT
fbem-1135	10	1	definition	definition	NOUN
fbem-1135	10	2	of	of	ADP
fbem-1135	10	3	environmental	environmental	ADJ
fbem-1135	10	4	accounting	accounting	NOUN
fbem-1135	10	5	environmental	environmental	ADJ
fbem-1135	10	6	accounting	accounting	NOUN
fbem-1135	10	7	is	be	AUX
fbem-1135	10	8	a	a	DET
fbem-1135	10	9	comprehensive	comprehensive	ADJ
fbem-1135	10	10	discipline	discipline	NOUN
fbem-1135	10	11	involving	involve	VERB
fbem-1135	10	12	many	many	ADJ
fbem-1135	10	13	fields	field	NOUN
fbem-1135	10	14	,	,	PUNCT
fbem-1135	10	15	also	also	ADV
fbem-1135	10	16	known	know	VERB
fbem-1135	10	17	as	as	ADP
fbem-1135	10	18	green	green	ADJ
fbem-1135	10	19	accounting	accounting	NOUN
fbem-1135	10	20	.	.	PUNCT
fbem-1135	11	1	it	it	PRON
fbem-1135	11	2	is	be	AUX
fbem-1135	11	3	used	use	VERB
fbem-1135	11	4	to	to	PART
fbem-1135	11	5	calculate	calculate	VERB
fbem-1135	11	6	assets	asset	NOUN
fbem-1135	11	7	,	,	PUNCT
fbem-1135	11	8	costs	cost	NOUN
fbem-1135	11	9	and	and	CCONJ
fbem-1135	11	10	equity	equity	NOUN
fbem-1135	11	11	related	relate	VERB
fbem-1135	11	12	to	to	ADP
fbem-1135	11	13	the	the	DET
fbem-1135	11	14	environment	environment	NOUN
fbem-1135	11	15	and	and	CCONJ
fbem-1135	11	16	is	be	AUX
fbem-1135	11	17	a	a	DET
fbem-1135	11	18	branch	branch	NOUN
fbem-1135	11	19	of	of	ADP
fbem-1135	11	20	accounting	accounting	NOUN
fbem-1135	11	21	.	.	PUNCT
fbem-1135	12	1	because	because	SCONJ
fbem-1135	12	2	some	some	DET
fbem-1135	12	3	elements	element	NOUN
fbem-1135	12	4	involved	involve	VERB
fbem-1135	12	5	in	in	ADP
fbem-1135	12	6	environmental	environmental	ADJ
fbem-1135	12	7	accounting	accounting	NOUN
fbem-1135	12	8	can	can	AUX
fbem-1135	12	9	not	not	PART
fbem-1135	12	10	be	be	AUX
fbem-1135	12	11	measured	measure	VERB
fbem-1135	12	12	in	in	ADP
fbem-1135	12	13	currency	currency	NOUN
fbem-1135	12	14	,	,	PUNCT
fbem-1135	12	15	the	the	DET
fbem-1135	12	16	measurement	measurement	NOUN
fbem-1135	12	17	method	method	NOUN
fbem-1135	12	18	is	be	AUX
fbem-1135	12	19	not	not	PART
fbem-1135	12	20	only	only	ADV
fbem-1135	12	21	monetary	monetary	ADJ
fbem-1135	12	22	measurement	measurement	NOUN
fbem-1135	12	23	,	,	PUNCT
fbem-1135	12	24	but	but	CCONJ
fbem-1135	12	25	must	must	AUX
fbem-1135	12	26	be	be	AUX
fbem-1135	12	27	combined	combine	VERB
fbem-1135	12	28	with	with	ADP
fbem-1135	12	29	nonmonetary	nonmonetary	ADJ
fbem-1135	12	30	measurement[1	measurement[1	NOUN
fbem-1135	12	31	]	]	PUNCT
fbem-1135	12	32	.	.	PUNCT
fbem-1135	13	1	the	the	DET
fbem-1135	13	2	purpose	purpose	NOUN
fbem-1135	13	3	of	of	ADP
fbem-1135	13	4	environmental	environmental	ADJ
fbem-1135	13	5	accounting	accounting	NOUN
fbem-1135	13	6	is	be	AUX
fbem-1135	13	7	to	to	PART
fbem-1135	13	8	account	account	VERB
fbem-1135	13	9	for	for	ADP
fbem-1135	13	10	and	and	CCONJ
fbem-1135	13	11	supervise	supervise	VERB
fbem-1135	13	12	the	the	DET
fbem-1135	13	13	relevant	relevant	ADJ
fbem-1135	13	14	environmental	environmental	ADJ
fbem-1135	13	15	problems	problem	NOUN
fbem-1135	13	16	arising	arise	VERB
fbem-1135	13	17	from	from	ADP
fbem-1135	13	18	the	the	DET
fbem-1135	13	19	operation	operation	NOUN
fbem-1135	13	20	of	of	ADP
fbem-1135	13	21	the	the	DET
fbem-1135	13	22	enterprise	enterprise	NOUN
fbem-1135	13	23	,	,	PUNCT
fbem-1135	13	24	and	and	CCONJ
fbem-1135	13	25	to	to	PART
fbem-1135	13	26	ensure	ensure	VERB
fbem-1135	13	27	the	the	DET
fbem-1135	13	28	sustainable	sustainable	ADJ
fbem-1135	13	29	development	development	NOUN
fbem-1135	13	30	of	of	ADP
fbem-1135	13	31	the	the	DET
fbem-1135	13	32	enterprise	enterprise	NOUN
fbem-1135	13	33	.	.	PUNCT
fbem-1135	14	1	of	of	ADP
fbem-1135	14	2	course	course	NOUN
fbem-1135	14	3	,	,	PUNCT
fbem-1135	14	4	all	all	DET
fbem-1135	14	5	this	this	PRON
fbem-1135	14	6	is	be	AUX
fbem-1135	14	7	inseparable	inseparable	ADJ
fbem-1135	14	8	from	from	ADP
fbem-1135	14	9	the	the	DET
fbem-1135	14	10	basis	basis	NOUN
fbem-1135	14	11	of	of	ADP
fbem-1135	14	12	environmental	environmental	ADJ
fbem-1135	14	13	accounting	accounting	NOUN
fbem-1135	14	14	-	-	PUNCT
fbem-1135	14	15	related	relate	VERB
fbem-1135	14	16	laws	law	NOUN
fbem-1135	14	17	,	,	PUNCT
fbem-1135	14	18	regulations	regulation	NOUN
fbem-1135	14	19	and	and	CCONJ
fbem-1135	14	20	basic	basic	ADJ
fbem-1135	14	21	standards	standard	NOUN
fbem-1135	14	22	.	.	PUNCT
fbem-1135	15	1	1.2	1.2	NUM
fbem-1135	15	2	.	.	PUNCT
fbem-1135	15	3	definition	definition	NOUN
fbem-1135	15	4	of	of	ADP
fbem-1135	15	5	environmental	environmental	ADJ
fbem-1135	15	6	accounting	accounting	NOUN
fbem-1135	15	7	information	information	NOUN
fbem-1135	15	8	disclosure	disclosure	VERB
fbem-1135	15	9	an	an	DET
fbem-1135	15	10	essential	essential	ADJ
fbem-1135	15	11	component	component	NOUN
fbem-1135	15	12	of	of	ADP
fbem-1135	15	13	the	the	DET
fbem-1135	15	14	field	field	NOUN
fbem-1135	15	15	of	of	ADP
fbem-1135	15	16	environmental	environmental	ADJ
fbem-1135	15	17	accounting	accounting	NOUN
fbem-1135	15	18	research	research	NOUN
fbem-1135	15	19	is	be	AUX
fbem-1135	15	20	environmental	environmental	ADJ
fbem-1135	15	21	accounting	accounting	NOUN
fbem-1135	15	22	information	information	NOUN
fbem-1135	15	23	disclosure	disclosure	NOUN
fbem-1135	15	24	.	.	PUNCT
fbem-1135	16	1	environmental	environmental	ADJ
fbem-1135	16	2	accounting	accounting	PROPN
fbem-1135	16	3	information	information	NOUN
fbem-1135	16	4	disclosure	disclosure	NOUN
fbem-1135	16	5	refers	refer	VERB
fbem-1135	16	6	to	to	ADP
fbem-1135	16	7	the	the	DET
fbem-1135	16	8	use	use	NOUN
fbem-1135	16	9	of	of	ADP
fbem-1135	16	10	annual	annual	ADJ
fbem-1135	16	11	reports	report	NOUN
fbem-1135	16	12	,	,	PUNCT
fbem-1135	16	13	social	social	ADJ
fbem-1135	16	14	responsibility	responsibility	NOUN
fbem-1135	16	15	reports	report	NOUN
fbem-1135	16	16	or	or	CCONJ
fbem-1135	16	17	sustainable	sustainable	ADJ
fbem-1135	16	18	development	development	NOUN
fbem-1135	16	19	reports	report	NOUN
fbem-1135	16	20	to	to	PART
fbem-1135	16	21	publish	publish	VERB
fbem-1135	16	22	corporate	corporate	ADJ
fbem-1135	16	23	environmental	environmental	ADJ
fbem-1135	16	24	protection	protection	NOUN
fbem-1135	16	25	behaviors	behavior	NOUN
fbem-1135	16	26	,	,	PUNCT
fbem-1135	16	27	which	which	PRON
fbem-1135	16	28	can	can	AUX
fbem-1135	16	29	facilitate	facilitate	VERB
fbem-1135	16	30	relevant	relevant	ADJ
fbem-1135	16	31	information	information	NOUN
fbem-1135	16	32	users	user	NOUN
fbem-1135	16	33	to	to	PART
fbem-1135	16	34	understand	understand	VERB
fbem-1135	16	35	the	the	DET
fbem-1135	16	36	environmental	environmental	ADJ
fbem-1135	16	37	protection	protection	NOUN
fbem-1135	16	38	measures	measure	NOUN
fbem-1135	16	39	and	and	CCONJ
fbem-1135	16	40	results	result	NOUN
fbem-1135	16	41	of	of	ADP
fbem-1135	16	42	enterprises	enterprise	NOUN
fbem-1135	16	43	.	.	PUNCT
fbem-1135	17	1	its	its	PRON
fbem-1135	17	2	content	content	NOUN
fbem-1135	17	3	includes	include	VERB
fbem-1135	17	4	quantitative	quantitative	ADJ
fbem-1135	17	5	and	and	CCONJ
fbem-1135	17	6	non	non	ADJ
fbem-1135	17	7	-	-	ADJ
fbem-1135	17	8	quantitative	quantitative	ADJ
fbem-1135	17	9	information	information	NOUN
fbem-1135	17	10	about	about	ADP
fbem-1135	17	11	corporate	corporate	ADJ
fbem-1135	17	12	environmental	environmental	ADJ
fbem-1135	17	13	accounting	accounting	NOUN
fbem-1135	17	14	information	information	NOUN
fbem-1135	17	15	,	,	PUNCT
fbem-1135	17	16	as	as	ADV
fbem-1135	17	17	well	well	ADV
fbem-1135	17	18	as	as	ADP
fbem-1135	17	19	financial	financial	ADJ
fbem-1135	17	20	and	and	CCONJ
fbem-1135	17	21	non	non	ADJ
fbem-1135	17	22	-	-	ADJ
fbem-1135	17	23	financial	financial	ADJ
fbem-1135	17	24	information	information	NOUN
fbem-1135	17	25	.	.	PUNCT
fbem-1135	18	1	as	as	ADP
fbem-1135	18	2	an	an	DET
fbem-1135	18	3	indispensable	indispensable	ADJ
fbem-1135	18	4	part	part	NOUN
fbem-1135	18	5	of	of	ADP
fbem-1135	18	6	the	the	DET
fbem-1135	18	7	environmental	environmental	ADJ
fbem-1135	18	8	accounting	accounting	NOUN
fbem-1135	18	9	system	system	NOUN
fbem-1135	18	10	,	,	PUNCT
fbem-1135	18	11	environmental	environmental	ADJ
fbem-1135	18	12	accounting	accounting	NOUN
fbem-1135	18	13	information	information	NOUN
fbem-1135	18	14	disclosure	disclosure	NOUN
fbem-1135	18	15	plays	play	VERB
fbem-1135	18	16	an	an	DET
fbem-1135	18	17	extremely	extremely	ADV
fbem-1135	18	18	important	important	ADJ
fbem-1135	18	19	role	role	NOUN
fbem-1135	18	20	and	and	CCONJ
fbem-1135	18	21	can	can	AUX
fbem-1135	18	22	show	show	VERB
fbem-1135	18	23	the	the	DET
fbem-1135	18	24	final	final	ADJ
fbem-1135	18	25	results	result	NOUN
fbem-1135	18	26	of	of	ADP
fbem-1135	18	27	environmental	environmental	ADJ
fbem-1135	18	28	accounting	accounting	NOUN
fbem-1135	18	29	work[2	work[2	PROPN
fbem-1135	18	30	]	]	PUNCT
fbem-1135	18	31	.	.	PUNCT
fbem-1135	19	1	2	2	X
fbem-1135	19	2	.	.	X
fbem-1135	19	3	forms	form	NOUN
fbem-1135	19	4	of	of	ADP
fbem-1135	19	5	environmental	environmental	ADJ
fbem-1135	19	6	accounting	accounting	NOUN
fbem-1135	19	7	information	information	NOUN
fbem-1135	19	8	disclosure	disclosure	NOUN
fbem-1135	19	9	there	there	PRON
fbem-1135	19	10	are	be	VERB
fbem-1135	19	11	different	different	ADJ
fbem-1135	19	12	forms	form	NOUN
fbem-1135	19	13	of	of	ADP
fbem-1135	19	14	disclosure	disclosure	NOUN
fbem-1135	19	15	of	of	ADP
fbem-1135	19	16	environmental	environmental	ADJ
fbem-1135	19	17	accounting	accounting	NOUN
fbem-1135	19	18	information	information	NOUN
fbem-1135	19	19	disclosure	disclosure	NOUN
fbem-1135	19	20	.	.	PUNCT
fbem-1135	20	1	when	when	SCONJ
fbem-1135	20	2	information	information	NOUN
fbem-1135	20	3	users	user	NOUN
fbem-1135	20	4	face	face	VERB
fbem-1135	20	5	different	different	ADJ
fbem-1135	20	6	forms	form	NOUN
fbem-1135	20	7	of	of	ADP
fbem-1135	20	8	environmental	environmental	ADJ
fbem-1135	20	9	accounting	accounting	NOUN
fbem-1135	20	10	information	information	NOUN
fbem-1135	20	11	disclosure	disclosure	NOUN
fbem-1135	20	12	,	,	PUNCT
fbem-1135	20	13	the	the	DET
fbem-1135	20	14	efficiency	efficiency	NOUN
fbem-1135	20	15	of	of	ADP
fbem-1135	20	16	information	information	NOUN
fbem-1135	20	17	acquisition	acquisition	NOUN
fbem-1135	20	18	is	be	AUX
fbem-1135	20	19	also	also	ADV
fbem-1135	20	20	different	different	ADJ
fbem-1135	20	21	.	.	PUNCT
fbem-1135	21	1	a	a	DET
fbem-1135	21	2	suitable	suitable	ADJ
fbem-1135	21	3	form	form	NOUN
fbem-1135	21	4	of	of	ADP
fbem-1135	21	5	environmental	environmental	ADJ
fbem-1135	21	6	accounting	accounting	NOUN
fbem-1135	21	7	information	information	NOUN
fbem-1135	21	8	disclosure	disclosure	NOUN
fbem-1135	21	9	can	can	AUX
fbem-1135	21	10	allow	allow	VERB
fbem-1135	21	11	information	information	NOUN
fbem-1135	21	12	users	user	NOUN
fbem-1135	21	13	to	to	PART
fbem-1135	21	14	efficiently	efficiently	ADV
fbem-1135	21	15	obtain	obtain	VERB
fbem-1135	21	16	the	the	DET
fbem-1135	21	17	required	required	ADJ
fbem-1135	21	18	information	information	NOUN
fbem-1135	21	19	,	,	PUNCT
fbem-1135	21	20	and	and	CCONJ
fbem-1135	21	21	can	can	AUX
fbem-1135	21	22	provide	provide	VERB
fbem-1135	21	23	a	a	DET
fbem-1135	21	24	reasonable	reasonable	ADJ
fbem-1135	21	25	and	and	CCONJ
fbem-1135	21	26	useful	useful	ADJ
fbem-1135	21	27	basis	basis	NOUN
fbem-1135	21	28	for	for	SCONJ
fbem-1135	21	29	information	information	NOUN
fbem-1135	21	30	users	user	NOUN
fbem-1135	21	31	to	to	PART
fbem-1135	21	32	make	make	VERB
fbem-1135	21	33	decisions[3	decisions[3	PROPN
fbem-1135	21	34	]	]	PUNCT
fbem-1135	21	35	.	.	PUNCT
fbem-1135	22	1	at	at	ADP
fbem-1135	22	2	present	present	ADJ
fbem-1135	22	3	,	,	PUNCT
fbem-1135	22	4	my	my	PRON
fbem-1135	22	5	country	country	NOUN
fbem-1135	22	6	does	do	AUX
fbem-1135	22	7	not	not	PART
fbem-1135	22	8	take	take	VERB
fbem-1135	22	9	mandatory	mandatory	ADJ
fbem-1135	22	10	measures	measure	NOUN
fbem-1135	22	11	for	for	ADP
fbem-1135	22	12	the	the	DET
fbem-1135	22	13	disclosure	disclosure	NOUN
fbem-1135	22	14	of	of	ADP
fbem-1135	22	15	environmental	environmental	ADJ
fbem-1135	22	16	accounting	accounting	NOUN
fbem-1135	22	17	information	information	NOUN
fbem-1135	22	18	of	of	ADP
fbem-1135	22	19	listed	list	VERB
fbem-1135	22	20	companies	company	NOUN
fbem-1135	22	21	to	to	PART
fbem-1135	22	22	require	require	VERB
fbem-1135	22	23	them	they	PRON
fbem-1135	22	24	to	to	PART
fbem-1135	22	25	disclose	disclose	VERB
fbem-1135	22	26	environmental	environmental	ADJ
fbem-1135	22	27	accounting	accounting	NOUN
fbem-1135	22	28	information	information	NOUN
fbem-1135	22	29	,	,	PUNCT
fbem-1135	22	30	which	which	PRON
fbem-1135	22	31	also	also	ADV
fbem-1135	22	32	leads	lead	VERB
fbem-1135	22	33	to	to	ADP
fbem-1135	22	34	the	the	DET
fbem-1135	22	35	diversification	diversification	NOUN
fbem-1135	22	36	of	of	ADP
fbem-1135	22	37	the	the	DET
fbem-1135	22	38	forms	form	NOUN
fbem-1135	22	39	of	of	ADP
fbem-1135	22	40	environmental	environmental	ADJ
fbem-1135	22	41	accounting	accounting	NOUN
fbem-1135	22	42	information	information	NOUN
fbem-1135	22	43	disclosure	disclosure	NOUN
fbem-1135	22	44	of	of	ADP
fbem-1135	22	45	listed	list	VERB
fbem-1135	22	46	companies	company	NOUN
fbem-1135	22	47	to	to	ADP
fbem-1135	22	48	a	a	DET
fbem-1135	22	49	certain	certain	ADJ
fbem-1135	22	50	extent	extent	NOUN
fbem-1135	22	51	.	.	PUNCT
fbem-1135	23	1	the	the	DET
fbem-1135	23	2	forms	form	NOUN
fbem-1135	23	3	of	of	ADP
fbem-1135	23	4	environmental	environmental	ADJ
fbem-1135	23	5	accounting	accounting	NOUN
fbem-1135	23	6	information	information	NOUN
fbem-1135	23	7	disclosure	disclosure	NOUN
fbem-1135	23	8	currently	currently	ADV
fbem-1135	23	9	adopted	adopt	VERB
fbem-1135	23	10	in	in	ADP
fbem-1135	23	11	our	our	PRON
fbem-1135	23	12	country	country	NOUN
fbem-1135	23	13	are	be	AUX
fbem-1135	23	14	mainly	mainly	ADV
fbem-1135	23	15	three	three	NUM
fbem-1135	23	16	forms	form	NOUN
fbem-1135	23	17	:	:	PUNCT
fbem-1135	23	18	the	the	DET
fbem-1135	23	19	more	more	ADV
fbem-1135	23	20	commonly	commonly	ADV
fbem-1135	23	21	used	use	VERB
fbem-1135	23	22	currency	currency	NOUN
fbem-1135	23	23	type	type	NOUN
fbem-1135	23	24	,	,	PUNCT
fbem-1135	23	25	the	the	DET
fbem-1135	23	26	easy	easy	ADJ
fbem-1135	23	27	-	-	PUNCT
fbem-1135	23	28	tounderstand	tounderstand	NOUN
fbem-1135	23	29	textual	textual	ADJ
fbem-1135	23	30	description	description	NOUN
fbem-1135	23	31	,	,	PUNCT
fbem-1135	23	32	and	and	CCONJ
fbem-1135	23	33	the	the	DET
fbem-1135	23	34	intuitive	intuitive	ADJ
fbem-1135	23	35	and	and	CCONJ
fbem-1135	23	36	effective	effective	ADJ
fbem-1135	23	37	combination	combination	NOUN
fbem-1135	23	38	of	of	ADP
fbem-1135	23	39	currency	currency	NOUN
fbem-1135	23	40	and	and	CCONJ
fbem-1135	23	41	textual	textual	ADJ
fbem-1135	23	42	description	description	NOUN
fbem-1135	23	43	.	.	PUNCT
fbem-1135	24	1	3	3	X
fbem-1135	24	2	.	.	X
fbem-1135	24	3	importance	importance	NOUN
fbem-1135	24	4	analysis	analysis	NOUN
fbem-1135	24	5	of	of	ADP
fbem-1135	24	6	environmental	environmental	ADJ
fbem-1135	24	7	accounting	accounting	NOUN
fbem-1135	24	8	information	information	NOUN
fbem-1135	24	9	disclosure	disclosure	NOUN
fbem-1135	24	10	in	in	ADP
fbem-1135	24	11	china	china	PROPN
fbem-1135	24	12	due	due	ADP
fbem-1135	24	13	to	to	ADP
fbem-1135	24	14	the	the	DET
fbem-1135	24	15	needs	need	NOUN
fbem-1135	24	16	of	of	ADP
fbem-1135	24	17	rapid	rapid	ADJ
fbem-1135	24	18	economic	economic	ADJ
fbem-1135	24	19	development	development	NOUN
fbem-1135	24	20	,	,	PUNCT
fbem-1135	24	21	the	the	DET
fbem-1135	24	22	country	country	NOUN
fbem-1135	24	23	and	and	CCONJ
fbem-1135	24	24	all	all	DET
fbem-1135	24	25	sectors	sector	NOUN
fbem-1135	24	26	of	of	ADP
fbem-1135	24	27	society	society	NOUN
fbem-1135	24	28	have	have	AUX
fbem-1135	24	29	strengthened	strengthen	VERB
fbem-1135	24	30	the	the	DET
fbem-1135	24	31	development	development	NOUN
fbem-1135	24	32	and	and	CCONJ
fbem-1135	24	33	utilization	utilization	NOUN
fbem-1135	24	34	of	of	ADP
fbem-1135	24	35	natural	natural	ADJ
fbem-1135	24	36	resources	resource	NOUN
fbem-1135	24	37	.	.	PUNCT
fbem-1135	25	1	in	in	ADP
fbem-1135	25	2	this	this	DET
fbem-1135	25	3	process	process	NOUN
fbem-1135	25	4	,	,	PUNCT
fbem-1135	25	5	the	the	DET
fbem-1135	25	6	protection	protection	NOUN
fbem-1135	25	7	of	of	ADP
fbem-1135	25	8	the	the	DET
fbem-1135	25	9	environment	environment	NOUN
fbem-1135	25	10	and	and	CCONJ
fbem-1135	25	11	the	the	DET
fbem-1135	25	12	sustainable	sustainable	ADJ
fbem-1135	25	13	use	use	NOUN
fbem-1135	25	14	of	of	ADP
fbem-1135	25	15	resources	resource	NOUN
fbem-1135	25	16	are	be	AUX
fbem-1135	25	17	neglected	neglect	VERB
fbem-1135	25	18	,	,	PUNCT
fbem-1135	25	19	the	the	DET
fbem-1135	25	20	unreasonable	unreasonable	ADJ
fbem-1135	25	21	technology	technology	NOUN
fbem-1135	25	22	and	and	CCONJ
fbem-1135	25	23	the	the	DET
fbem-1135	25	24	excessive	excessive	ADJ
fbem-1135	25	25	exploitation	exploitation	NOUN
fbem-1135	25	26	and	and	CCONJ
fbem-1135	25	27	use	use	NOUN
fbem-1135	25	28	of	of	ADP
fbem-1135	25	29	natural	natural	ADJ
fbem-1135	25	30	resources	resource	NOUN
fbem-1135	25	31	make	make	VERB
fbem-1135	25	32	most	most	ADJ
fbem-1135	25	33	natural	natural	ADJ
fbem-1135	25	34	resources	resource	NOUN
fbem-1135	25	35	face	face	VERB
fbem-1135	25	36	depletion	depletion	NOUN
fbem-1135	25	37	.	.	PUNCT
fbem-1135	26	1	at	at	ADP
fbem-1135	26	2	the	the	DET
fbem-1135	26	3	same	same	ADJ
fbem-1135	26	4	time	time	NOUN
fbem-1135	26	5	,	,	PUNCT
fbem-1135	26	6	the	the	DET
fbem-1135	26	7	environment	environment	NOUN
fbem-1135	26	8	that	that	PRON
fbem-1135	26	9	human	human	ADJ
fbem-1135	26	10	beings	being	NOUN
fbem-1135	26	11	depend	depend	VERB
fbem-1135	26	12	on	on	ADP
fbem-1135	26	13	has	have	AUX
fbem-1135	26	14	also	also	ADV
fbem-1135	26	15	been	be	AUX
fbem-1135	26	16	severely	severely	ADV
fbem-1135	26	17	damaged	damage	VERB
fbem-1135	26	18	.	.	PUNCT
fbem-1135	27	1	this	this	PRON
fbem-1135	27	2	also	also	ADV
fbem-1135	27	3	reveals	reveal	VERB
fbem-1135	27	4	the	the	DET
fbem-1135	27	5	imperfect	imperfect	ADJ
fbem-1135	27	6	disclosure	disclosure	NOUN
fbem-1135	27	7	of	of	ADP
fbem-1135	27	8	environmental	environmental	ADJ
fbem-1135	27	9	accounting	accounting	NOUN
fbem-1135	27	10	information	information	NOUN
fbem-1135	27	11	in	in	ADP
fbem-1135	27	12	my	my	PRON
fbem-1135	27	13	country	country	NOUN
fbem-1135	27	14	.	.	PUNCT
fbem-1135	28	1	compared	compare	VERB
fbem-1135	28	2	with	with	ADP
fbem-1135	28	3	developed	develop	VERB
fbem-1135	28	4	countries	country	NOUN
fbem-1135	28	5	,	,	PUNCT
fbem-1135	28	6	my	my	PRON
fbem-1135	28	7	country	country	NOUN
fbem-1135	28	8	's	's	PART
fbem-1135	28	9	environmental	environmental	ADJ
fbem-1135	28	10	accounting	accounting	NOUN
fbem-1135	28	11	information	information	NOUN
fbem-1135	28	12	disclosure	disclosure	NOUN
fbem-1135	28	13	is	be	AUX
fbem-1135	28	14	at	at	ADP
fbem-1135	28	15	a	a	DET
fbem-1135	28	16	60	60	NUM
fbem-1135	28	17	relatively	relatively	ADV
fbem-1135	28	18	basic	basic	ADJ
fbem-1135	28	19	stage	stage	NOUN
fbem-1135	28	20	.	.	PUNCT
fbem-1135	29	1	however	however	ADV
fbem-1135	29	2	,	,	PUNCT
fbem-1135	29	3	in	in	ADP
fbem-1135	29	4	recent	recent	ADJ
fbem-1135	29	5	years	year	NOUN
fbem-1135	29	6	,	,	PUNCT
fbem-1135	29	7	the	the	DET
fbem-1135	29	8	attention	attention	NOUN
fbem-1135	29	9	from	from	ADP
fbem-1135	29	10	all	all	DET
fbem-1135	29	11	walks	walk	NOUN
fbem-1135	29	12	of	of	ADP
fbem-1135	29	13	life	life	NOUN
fbem-1135	29	14	to	to	ADP
fbem-1135	29	15	environmental	environmental	ADJ
fbem-1135	29	16	issues	issue	NOUN
fbem-1135	29	17	has	have	AUX
fbem-1135	29	18	drawn	draw	VERB
fbem-1135	29	19	attention	attention	NOUN
fbem-1135	29	20	to	to	ADP
fbem-1135	29	21	the	the	DET
fbem-1135	29	22	disclosure	disclosure	NOUN
fbem-1135	29	23	of	of	ADP
fbem-1135	29	24	environmental	environmental	ADJ
fbem-1135	29	25	accounting	accounting	NOUN
fbem-1135	29	26	information	information	NOUN
fbem-1135	29	27	.	.	PUNCT
fbem-1135	30	1	the	the	DET
fbem-1135	30	2	reason	reason	NOUN
fbem-1135	30	3	is	be	AUX
fbem-1135	30	4	that	that	SCONJ
fbem-1135	30	5	it	it	PRON
fbem-1135	30	6	can	can	AUX
fbem-1135	30	7	strengthen	strengthen	VERB
fbem-1135	30	8	the	the	DET
fbem-1135	30	9	social	social	ADJ
fbem-1135	30	10	responsibility	responsibility	NOUN
fbem-1135	30	11	of	of	ADP
fbem-1135	30	12	enterprises	enterprise	NOUN
fbem-1135	30	13	and	and	CCONJ
fbem-1135	30	14	urge	urge	VERB
fbem-1135	30	15	enterprises	enterprise	NOUN
fbem-1135	30	16	to	to	PART
fbem-1135	30	17	develop	develop	VERB
fbem-1135	30	18	green	green	ADJ
fbem-1135	30	19	.	.	PUNCT
fbem-1135	31	1	by	by	ADP
fbem-1135	31	2	disclosing	disclose	VERB
fbem-1135	31	3	environmental	environmental	ADJ
fbem-1135	31	4	accounting	accounting	NOUN
fbem-1135	31	5	information	information	NOUN
fbem-1135	31	6	,	,	PUNCT
fbem-1135	31	7	enterprises	enterprise	NOUN
fbem-1135	31	8	can	can	AUX
fbem-1135	31	9	show	show	VERB
fbem-1135	31	10	their	their	PRON
fbem-1135	31	11	green	green	ADJ
fbem-1135	31	12	and	and	CCONJ
fbem-1135	31	13	environmental	environmental	ADJ
fbem-1135	31	14	protection	protection	NOUN
fbem-1135	31	15	concepts	concept	NOUN
fbem-1135	31	16	to	to	ADP
fbem-1135	31	17	the	the	DET
fbem-1135	31	18	outside	outside	ADJ
fbem-1135	31	19	world	world	NOUN
fbem-1135	31	20	and	and	CCONJ
fbem-1135	31	21	help	help	VERB
fbem-1135	31	22	enterprises	enterprise	NOUN
fbem-1135	31	23	establish	establish	VERB
fbem-1135	31	24	a	a	DET
fbem-1135	31	25	good	good	ADJ
fbem-1135	31	26	social	social	ADJ
fbem-1135	31	27	image	image	NOUN
fbem-1135	31	28	;	;	PUNCT
fbem-1135	31	29	the	the	DET
fbem-1135	31	30	disclosure	disclosure	NOUN
fbem-1135	31	31	of	of	ADP
fbem-1135	31	32	environmental	environmental	ADJ
fbem-1135	31	33	accounting	accounting	NOUN
fbem-1135	31	34	information	information	NOUN
fbem-1135	31	35	by	by	ADP
fbem-1135	31	36	enterprises	enterprise	NOUN
fbem-1135	31	37	can	can	AUX
fbem-1135	31	38	allow	allow	VERB
fbem-1135	31	39	enterprises	enterprise	NOUN
fbem-1135	31	40	to	to	PART
fbem-1135	31	41	disclose	disclose	VERB
fbem-1135	31	42	their	their	PRON
fbem-1135	31	43	own	own	ADJ
fbem-1135	31	44	environmental	environmental	ADJ
fbem-1135	31	45	protection	protection	NOUN
fbem-1135	31	46	status	status	NOUN
fbem-1135	31	47	,	,	PUNCT
fbem-1135	31	48	accept	accept	VERB
fbem-1135	31	49	public	public	ADJ
fbem-1135	31	50	supervision	supervision	NOUN
fbem-1135	31	51	,	,	PUNCT
fbem-1135	31	52	and	and	CCONJ
fbem-1135	31	53	help	help	VERB
fbem-1135	31	54	enterprises	enterprise	NOUN
fbem-1135	31	55	regulate	regulate	VERB
fbem-1135	31	56	environmental	environmental	ADJ
fbem-1135	31	57	behaviors	behavior	NOUN
fbem-1135	31	58	;	;	PUNCT
fbem-1135	31	59	enterprises	enterprise	NOUN
fbem-1135	31	60	disclose	disclose	VERB
fbem-1135	31	61	environmental	environmental	ADJ
fbem-1135	31	62	accounting	accounting	NOUN
fbem-1135	31	63	information	information	NOUN
fbem-1135	31	64	,	,	PUNCT
fbem-1135	31	65	and	and	CCONJ
fbem-1135	31	66	can	can	AUX
fbem-1135	31	67	publish	publish	VERB
fbem-1135	31	68	all	all	DET
fbem-1135	31	69	environmental	environmental	ADJ
fbem-1135	31	70	information	information	NOUN
fbem-1135	31	71	to	to	ADP
fbem-1135	31	72	the	the	DET
fbem-1135	31	73	public	public	NOUN
fbem-1135	31	74	,	,	PUNCT
fbem-1135	31	75	so	so	SCONJ
fbem-1135	31	76	that	that	SCONJ
fbem-1135	31	77	investors	investor	NOUN
fbem-1135	31	78	can	can	AUX
fbem-1135	31	79	keep	keep	VERB
fbem-1135	31	80	abreast	abreast	ADV
fbem-1135	31	81	of	of	ADP
fbem-1135	31	82	the	the	DET
fbem-1135	31	83	company	company	NOUN
fbem-1135	31	84	's	's	PART
fbem-1135	31	85	business	business	NOUN
fbem-1135	31	86	operations	operation	NOUN
fbem-1135	31	87	in	in	ADP
fbem-1135	31	88	a	a	DET
fbem-1135	31	89	timely	timely	ADJ
fbem-1135	31	90	manner	manner	NOUN
fbem-1135	31	91	,	,	PUNCT
fbem-1135	31	92	without	without	ADP
fbem-1135	31	93	causing	cause	VERB
fbem-1135	31	94	losses	loss	NOUN
fbem-1135	31	95	to	to	ADP
fbem-1135	31	96	investors	investor	NOUN
fbem-1135	31	97	'	'	PART
fbem-1135	31	98	interests[4	interests[4	PROPN
fbem-1135	31	99	]	]	PUNCT
fbem-1135	31	100	.	.	PUNCT
fbem-1135	32	1	4	4	X
fbem-1135	32	2	.	.	X
fbem-1135	32	3	necessity	necessity	NOUN
fbem-1135	32	4	of	of	ADP
fbem-1135	32	5	environmental	environmental	ADJ
fbem-1135	32	6	accounting	accounting	NOUN
fbem-1135	32	7	information	information	NOUN
fbem-1135	32	8	disclosure	disclosure	NOUN
fbem-1135	32	9	4.1	4.1	NUM
fbem-1135	32	10	.	.	PUNCT
fbem-1135	33	1	demand	demand	NOUN
fbem-1135	33	2	for	for	ADP
fbem-1135	33	3	the	the	DET
fbem-1135	33	4	development	development	NOUN
fbem-1135	33	5	of	of	ADP
fbem-1135	33	6	manufacturing	manufacturing	NOUN
fbem-1135	33	7	enterprises	enterprise	NOUN
fbem-1135	33	8	with	with	ADP
fbem-1135	33	9	the	the	DET
fbem-1135	33	10	rapid	rapid	ADJ
fbem-1135	33	11	development	development	NOUN
fbem-1135	33	12	of	of	ADP
fbem-1135	33	13	the	the	DET
fbem-1135	33	14	economy	economy	NOUN
fbem-1135	33	15	,	,	PUNCT
fbem-1135	33	16	on	on	ADP
fbem-1135	33	17	the	the	DET
fbem-1135	33	18	one	one	NUM
fbem-1135	33	19	hand	hand	NOUN
fbem-1135	33	20	,	,	PUNCT
fbem-1135	33	21	it	it	PRON
fbem-1135	33	22	can	can	AUX
fbem-1135	33	23	bring	bring	VERB
fbem-1135	33	24	greater	great	ADJ
fbem-1135	33	25	wealth	wealth	NOUN
fbem-1135	33	26	to	to	ADP
fbem-1135	33	27	the	the	DET
fbem-1135	33	28	society	society	NOUN
fbem-1135	33	29	,	,	PUNCT
fbem-1135	33	30	at	at	ADP
fbem-1135	33	31	the	the	DET
fbem-1135	33	32	same	same	ADJ
fbem-1135	33	33	time	time	NOUN
fbem-1135	33	34	,	,	PUNCT
fbem-1135	33	35	the	the	DET
fbem-1135	33	36	people	people	NOUN
fbem-1135	33	37	's	's	PART
fbem-1135	33	38	living	living	NOUN
fbem-1135	33	39	standards	standard	NOUN
fbem-1135	33	40	have	have	AUX
fbem-1135	33	41	been	be	AUX
fbem-1135	33	42	improved	improve	VERB
fbem-1135	33	43	,	,	PUNCT
fbem-1135	33	44	and	and	CCONJ
fbem-1135	33	45	the	the	DET
fbem-1135	33	46	people	people	NOUN
fbem-1135	33	47	's	's	PART
fbem-1135	33	48	requirements	requirement	NOUN
fbem-1135	33	49	for	for	ADP
fbem-1135	33	50	the	the	DET
fbem-1135	33	51	environment	environment	NOUN
fbem-1135	33	52	are	be	AUX
fbem-1135	33	53	also	also	ADV
fbem-1135	33	54	improving	improve	VERB
fbem-1135	33	55	.	.	PUNCT
fbem-1135	34	1	the	the	DET
fbem-1135	34	2	higher	high	ADJ
fbem-1135	34	3	environmental	environmental	ADJ
fbem-1135	34	4	demands	demand	NOUN
fbem-1135	34	5	of	of	ADP
fbem-1135	34	6	the	the	DET
fbem-1135	34	7	people	people	NOUN
fbem-1135	34	8	make	make	VERB
fbem-1135	34	9	manufacturing	manufacturing	NOUN
fbem-1135	34	10	enterprises	enterprise	NOUN
fbem-1135	34	11	change	change	VERB
fbem-1135	34	12	their	their	PRON
fbem-1135	34	13	own	own	ADJ
fbem-1135	34	14	models	model	NOUN
fbem-1135	34	15	,	,	PUNCT
fbem-1135	34	16	move	move	VERB
fbem-1135	34	17	out	out	ADP
fbem-1135	34	18	from	from	ADP
fbem-1135	34	19	the	the	DET
fbem-1135	34	20	previous	previous	ADJ
fbem-1135	34	21	model	model	NOUN
fbem-1135	34	22	that	that	PRON
fbem-1135	34	23	only	only	ADV
fbem-1135	34	24	needs	need	VERB
fbem-1135	34	25	to	to	PART
fbem-1135	34	26	increase	increase	VERB
fbem-1135	34	27	the	the	DET
fbem-1135	34	28	economic	economic	ADJ
fbem-1135	34	29	benefits	benefit	NOUN
fbem-1135	34	30	of	of	ADP
fbem-1135	34	31	enterprises	enterprise	NOUN
fbem-1135	34	32	,	,	PUNCT
fbem-1135	34	33	and	and	CCONJ
fbem-1135	34	34	explore	explore	VERB
fbem-1135	34	35	to	to	PART
fbem-1135	34	36	meet	meet	VERB
fbem-1135	34	37	the	the	DET
fbem-1135	34	38	common	common	ADJ
fbem-1135	34	39	development	development	NOUN
fbem-1135	34	40	of	of	ADP
fbem-1135	34	41	economy	economy	NOUN
fbem-1135	34	42	,	,	PUNCT
fbem-1135	34	43	society	society	NOUN
fbem-1135	34	44	and	and	CCONJ
fbem-1135	34	45	environment	environment	NOUN
fbem-1135	34	46	,	,	PUNCT
fbem-1135	34	47	which	which	PRON
fbem-1135	34	48	has	have	AUX
fbem-1135	34	49	resulted	result	VERB
fbem-1135	34	50	in	in	ADP
fbem-1135	34	51	environmental	environmental	ADJ
fbem-1135	34	52	friendliness[5	friendliness[5	PROPN
fbem-1135	34	53	]	]	PUNCT
fbem-1135	34	54	.	.	PUNCT
fbem-1135	35	1	type	type	NOUN
fbem-1135	35	2	of	of	ADP
fbem-1135	35	3	economic	economic	ADJ
fbem-1135	35	4	development	development	NOUN
fbem-1135	35	5	.	.	PUNCT
fbem-1135	36	1	the	the	DET
fbem-1135	36	2	environmental	environmental	PROPN
fbem-1135	36	3	accounting	accounting	NOUN
fbem-1135	36	4	information	information	NOUN
fbem-1135	36	5	disclosed	disclose	VERB
fbem-1135	36	6	by	by	ADP
fbem-1135	36	7	manufacturing	manufacture	VERB
fbem-1135	36	8	enterprises	enterprise	NOUN
fbem-1135	36	9	in	in	ADP
fbem-1135	36	10	the	the	DET
fbem-1135	36	11	process	process	NOUN
fbem-1135	36	12	of	of	ADP
fbem-1135	36	13	production	production	NOUN
fbem-1135	36	14	and	and	CCONJ
fbem-1135	36	15	operation	operation	NOUN
fbem-1135	36	16	can	can	AUX
fbem-1135	36	17	have	have	VERB
fbem-1135	36	18	a	a	DET
fbem-1135	36	19	good	good	ADJ
fbem-1135	36	20	impact	impact	NOUN
fbem-1135	36	21	on	on	ADP
fbem-1135	36	22	the	the	DET
fbem-1135	36	23	development	development	NOUN
fbem-1135	36	24	of	of	ADP
fbem-1135	36	25	enterprises	enterprise	NOUN
fbem-1135	36	26	.	.	PUNCT
fbem-1135	37	1	when	when	SCONJ
fbem-1135	37	2	manufacturing	manufacturing	NOUN
fbem-1135	37	3	enterprises	enterprise	NOUN
fbem-1135	37	4	disclose	disclose	VERB
fbem-1135	37	5	environmental	environmental	ADJ
fbem-1135	37	6	accounting	accounting	NOUN
fbem-1135	37	7	information	information	NOUN
fbem-1135	37	8	,	,	PUNCT
fbem-1135	37	9	they	they	PRON
fbem-1135	37	10	are	be	AUX
fbem-1135	37	11	also	also	ADV
fbem-1135	37	12	exposing	expose	VERB
fbem-1135	37	13	projects	project	NOUN
fbem-1135	37	14	that	that	PRON
fbem-1135	37	15	are	be	AUX
fbem-1135	37	16	not	not	PART
fbem-1135	37	17	beneficial	beneficial	ADJ
fbem-1135	37	18	to	to	ADP
fbem-1135	37	19	the	the	DET
fbem-1135	37	20	environment	environment	NOUN
fbem-1135	37	21	,	,	PUNCT
fbem-1135	37	22	which	which	PRON
fbem-1135	37	23	will	will	AUX
fbem-1135	37	24	have	have	VERB
fbem-1135	37	25	a	a	DET
fbem-1135	37	26	bad	bad	ADJ
fbem-1135	37	27	impact	impact	NOUN
fbem-1135	37	28	on	on	ADP
fbem-1135	37	29	the	the	DET
fbem-1135	37	30	development	development	NOUN
fbem-1135	37	31	of	of	ADP
fbem-1135	37	32	manufacturing	manufacturing	NOUN
fbem-1135	37	33	enterprises	enterprise	NOUN
fbem-1135	37	34	in	in	ADP
fbem-1135	37	35	the	the	DET
fbem-1135	37	36	short	short	ADJ
fbem-1135	37	37	term	term	NOUN
fbem-1135	37	38	and	and	CCONJ
fbem-1135	37	39	reduce	reduce	VERB
fbem-1135	37	40	their	their	PRON
fbem-1135	37	41	economic	economic	ADJ
fbem-1135	37	42	benefits	benefit	NOUN
fbem-1135	37	43	.	.	PUNCT
fbem-1135	38	1	however	however	ADV
fbem-1135	38	2	,	,	PUNCT
fbem-1135	38	3	from	from	ADP
fbem-1135	38	4	the	the	DET
fbem-1135	38	5	perspective	perspective	NOUN
fbem-1135	38	6	of	of	ADP
fbem-1135	38	7	long	long	ADJ
fbem-1135	38	8	-	-	PUNCT
fbem-1135	38	9	term	term	NOUN
fbem-1135	38	10	development	development	NOUN
fbem-1135	38	11	,	,	PUNCT
fbem-1135	38	12	when	when	SCONJ
fbem-1135	38	13	making	make	VERB
fbem-1135	38	14	investment	investment	NOUN
fbem-1135	38	15	decisions	decision	NOUN
fbem-1135	38	16	,	,	PUNCT
fbem-1135	38	17	it	it	PRON
fbem-1135	38	18	is	be	AUX
fbem-1135	38	19	necessary	necessary	ADJ
fbem-1135	38	20	to	to	PART
fbem-1135	38	21	improve	improve	VERB
fbem-1135	38	22	such	such	ADJ
fbem-1135	38	23	projects	project	NOUN
fbem-1135	38	24	,	,	PUNCT
fbem-1135	38	25	and	and	CCONJ
fbem-1135	38	26	incorporate	incorporate	VERB
fbem-1135	38	27	the	the	DET
fbem-1135	38	28	relevant	relevant	ADJ
fbem-1135	38	29	costs	cost	NOUN
fbem-1135	38	30	of	of	ADP
fbem-1135	38	31	environmental	environmental	ADJ
fbem-1135	38	32	protection	protection	NOUN
fbem-1135	38	33	and	and	CCONJ
fbem-1135	38	34	governance	governance	NOUN
fbem-1135	38	35	into	into	ADP
fbem-1135	38	36	the	the	DET
fbem-1135	38	37	disclosure	disclosure	NOUN
fbem-1135	38	38	of	of	ADP
fbem-1135	38	39	environmental	environmental	ADJ
fbem-1135	38	40	accounting	accounting	NOUN
fbem-1135	38	41	information	information	NOUN
fbem-1135	38	42	,	,	PUNCT
fbem-1135	38	43	so	so	SCONJ
fbem-1135	38	44	as	as	SCONJ
fbem-1135	38	45	to	to	PART
fbem-1135	38	46	achieve	achieve	VERB
fbem-1135	38	47	the	the	DET
fbem-1135	38	48	goal	goal	NOUN
fbem-1135	38	49	of	of	ADP
fbem-1135	38	50	environmental	environmental	ADJ
fbem-1135	38	51	requirements	requirement	NOUN
fbem-1135	38	52	from	from	ADP
fbem-1135	38	53	all	all	DET
fbem-1135	38	54	walks	walk	NOUN
fbem-1135	38	55	of	of	ADP
fbem-1135	38	56	life	life	NOUN
fbem-1135	38	57	.	.	PUNCT
fbem-1135	39	1	in	in	ADP
fbem-1135	39	2	this	this	DET
fbem-1135	39	3	way	way	NOUN
fbem-1135	39	4	,	,	PUNCT
fbem-1135	39	5	the	the	DET
fbem-1135	39	6	products	product	NOUN
fbem-1135	39	7	produced	produce	VERB
fbem-1135	39	8	by	by	ADP
fbem-1135	39	9	manufacturing	manufacture	VERB
fbem-1135	39	10	enterprises	enterprise	NOUN
fbem-1135	39	11	can	can	AUX
fbem-1135	39	12	be	be	AUX
fbem-1135	39	13	favored	favor	VERB
fbem-1135	39	14	by	by	ADP
fbem-1135	39	15	consumers	consumer	NOUN
fbem-1135	39	16	;	;	PUNCT
fbem-1135	39	17	at	at	ADP
fbem-1135	39	18	the	the	DET
fbem-1135	39	19	same	same	ADJ
fbem-1135	39	20	time	time	NOUN
fbem-1135	39	21	,	,	PUNCT
fbem-1135	39	22	manufacturing	manufacturing	NOUN
fbem-1135	39	23	enterprises	enterprise	NOUN
fbem-1135	39	24	actively	actively	ADV
fbem-1135	39	25	disclose	disclose	VERB
fbem-1135	39	26	environmental	environmental	ADJ
fbem-1135	39	27	accounting	accounting	NOUN
fbem-1135	39	28	information	information	NOUN
fbem-1135	39	29	,	,	PUNCT
fbem-1135	39	30	which	which	PRON
fbem-1135	39	31	can	can	AUX
fbem-1135	39	32	better	well	ADV
fbem-1135	39	33	enhance	enhance	VERB
fbem-1135	39	34	the	the	DET
fbem-1135	39	35	social	social	ADJ
fbem-1135	39	36	image	image	NOUN
fbem-1135	39	37	of	of	ADP
fbem-1135	39	38	the	the	DET
fbem-1135	39	39	enterprise	enterprise	NOUN
fbem-1135	39	40	,	,	PUNCT
fbem-1135	39	41	expand	expand	VERB
fbem-1135	39	42	its	its	PRON
fbem-1135	39	43	influence	influence	NOUN
fbem-1135	39	44	,	,	PUNCT
fbem-1135	39	45	and	and	CCONJ
fbem-1135	39	46	thus	thus	ADV
fbem-1135	39	47	gain	gain	VERB
fbem-1135	39	48	more	more	ADV
fbem-1135	39	49	big	big	ADJ
fbem-1135	39	50	market	market	NOUN
fbem-1135	39	51	advantage[6	advantage[6	NOUN
fbem-1135	39	52	]	]	PUNCT
fbem-1135	39	53	.	.	PUNCT
fbem-1135	40	1	4.2	4.2	NUM
fbem-1135	40	2	.	.	PUNCT
fbem-1135	40	3	stakeholder	stakeholder	NOUN
fbem-1135	40	4	needs	need	VERB
fbem-1135	40	5	investors	investor	NOUN
fbem-1135	40	6	,	,	PUNCT
fbem-1135	40	7	creditors	creditor	NOUN
fbem-1135	40	8	,	,	PUNCT
fbem-1135	40	9	governments	government	NOUN
fbem-1135	40	10	and	and	CCONJ
fbem-1135	40	11	the	the	DET
fbem-1135	40	12	public	public	NOUN
fbem-1135	40	13	in	in	ADP
fbem-1135	40	14	manufacturing	manufacturing	NOUN
fbem-1135	40	15	enterprises	enterprise	NOUN
fbem-1135	40	16	are	be	AUX
fbem-1135	40	17	all	all	PRON
fbem-1135	40	18	stakeholders	stakeholder	NOUN
fbem-1135	40	19	of	of	ADP
fbem-1135	40	20	manufacturing	manufacturing	NOUN
fbem-1135	40	21	enterprises	enterprise	NOUN
fbem-1135	40	22	.	.	PUNCT
fbem-1135	41	1	investors	investor	NOUN
fbem-1135	41	2	and	and	CCONJ
fbem-1135	41	3	creditors	creditor	NOUN
fbem-1135	41	4	can	can	AUX
fbem-1135	41	5	more	more	ADV
fbem-1135	41	6	comprehensively	comprehensively	ADV
fbem-1135	41	7	understand	understand	VERB
fbem-1135	41	8	the	the	DET
fbem-1135	41	9	environmental	environmental	ADJ
fbem-1135	41	10	behaviors	behavior	NOUN
fbem-1135	41	11	and	and	CCONJ
fbem-1135	41	12	social	social	ADJ
fbem-1135	41	13	impacts	impact	NOUN
fbem-1135	41	14	of	of	ADP
fbem-1135	41	15	manufacturing	manufacturing	NOUN
fbem-1135	41	16	enterprises	enterprise	NOUN
fbem-1135	41	17	based	base	VERB
fbem-1135	41	18	on	on	ADP
fbem-1135	41	19	the	the	DET
fbem-1135	41	20	environmental	environmental	ADJ
fbem-1135	41	21	accounting	accounting	NOUN
fbem-1135	41	22	information	information	NOUN
fbem-1135	41	23	disclosure	disclosure	NOUN
fbem-1135	41	24	of	of	ADP
fbem-1135	41	25	manufacturing	manufacturing	NOUN
fbem-1135	41	26	enterprises	enterprise	NOUN
fbem-1135	41	27	.	.	PUNCT
fbem-1135	42	1	in	in	ADP
fbem-1135	42	2	this	this	DET
fbem-1135	42	3	way	way	NOUN
fbem-1135	42	4	,	,	PUNCT
fbem-1135	42	5	the	the	DET
fbem-1135	42	6	sustainability	sustainability	NOUN
fbem-1135	42	7	of	of	ADP
fbem-1135	42	8	production	production	NOUN
fbem-1135	42	9	and	and	CCONJ
fbem-1135	42	10	operation	operation	NOUN
fbem-1135	42	11	of	of	ADP
fbem-1135	42	12	manufacturing	manufacturing	NOUN
fbem-1135	42	13	enterprises	enterprise	NOUN
fbem-1135	42	14	can	can	AUX
fbem-1135	42	15	be	be	AUX
fbem-1135	42	16	more	more	ADV
fbem-1135	42	17	accurately	accurately	ADV
fbem-1135	42	18	analyzed	analyze	VERB
fbem-1135	42	19	,	,	PUNCT
fbem-1135	42	20	and	and	CCONJ
fbem-1135	42	21	the	the	DET
fbem-1135	42	22	funds	fund	NOUN
fbem-1135	42	23	to	to	PART
fbem-1135	42	24	be	be	AUX
fbem-1135	42	25	invested	invest	VERB
fbem-1135	42	26	can	can	AUX
fbem-1135	42	27	be	be	AUX
fbem-1135	42	28	selected	select	VERB
fbem-1135	42	29	according	accord	VERB
fbem-1135	42	30	to	to	ADP
fbem-1135	42	31	the	the	DET
fbem-1135	42	32	actual	actual	ADJ
fbem-1135	42	33	situation	situation	NOUN
fbem-1135	42	34	.	.	PUNCT
fbem-1135	43	1	according	accord	VERB
fbem-1135	43	2	to	to	ADP
fbem-1135	43	3	the	the	DET
fbem-1135	43	4	environmental	environmental	ADJ
fbem-1135	43	5	accounting	accounting	NOUN
fbem-1135	43	6	information	information	NOUN
fbem-1135	43	7	disclosure	disclosure	NOUN
fbem-1135	43	8	of	of	ADP
fbem-1135	43	9	manufacturing	manufacturing	NOUN
fbem-1135	43	10	enterprises	enterprise	NOUN
fbem-1135	43	11	,	,	PUNCT
fbem-1135	43	12	the	the	DET
fbem-1135	43	13	government	government	NOUN
fbem-1135	43	14	can	can	AUX
fbem-1135	43	15	comprehensively	comprehensively	ADV
fbem-1135	43	16	understand	understand	VERB
fbem-1135	43	17	the	the	DET
fbem-1135	43	18	implementation	implementation	NOUN
fbem-1135	43	19	of	of	ADP
fbem-1135	43	20	environmental	environmental	ADJ
fbem-1135	43	21	responsibility	responsibility	NOUN
fbem-1135	43	22	of	of	ADP
fbem-1135	43	23	enterprises	enterprise	NOUN
fbem-1135	43	24	,	,	PUNCT
fbem-1135	43	25	and	and	CCONJ
fbem-1135	43	26	start	start	VERB
fbem-1135	43	27	from	from	ADP
fbem-1135	43	28	the	the	DET
fbem-1135	43	29	source	source	NOUN
fbem-1135	43	30	,	,	PUNCT
fbem-1135	43	31	so	so	SCONJ
fbem-1135	43	32	as	as	SCONJ
fbem-1135	43	33	to	to	PART
fbem-1135	43	34	take	take	VERB
fbem-1135	43	35	reward	reward	NOUN
fbem-1135	43	36	and	and	CCONJ
fbem-1135	43	37	punishment	punishment	NOUN
fbem-1135	43	38	measures	measure	NOUN
fbem-1135	43	39	for	for	ADP
fbem-1135	43	40	manufacturing	manufacturing	NOUN
fbem-1135	43	41	enterprises	enterprise	NOUN
fbem-1135	43	42	.	.	PUNCT
fbem-1135	44	1	on	on	ADP
fbem-1135	44	2	the	the	DET
fbem-1135	44	3	one	one	NUM
fbem-1135	44	4	hand	hand	NOUN
fbem-1135	44	5	,	,	PUNCT
fbem-1135	44	6	this	this	PRON
fbem-1135	44	7	can	can	AUX
fbem-1135	44	8	promote	promote	VERB
fbem-1135	44	9	the	the	DET
fbem-1135	44	10	image	image	NOUN
fbem-1135	44	11	of	of	ADP
fbem-1135	44	12	manufacturing	manufacturing	NOUN
fbem-1135	44	13	enterprises	enterprise	NOUN
fbem-1135	44	14	;	;	PUNCT
fbem-1135	44	15	on	on	ADP
fbem-1135	44	16	the	the	DET
fbem-1135	44	17	other	other	ADJ
fbem-1135	44	18	hand	hand	NOUN
fbem-1135	44	19	,	,	PUNCT
fbem-1135	44	20	it	it	PRON
fbem-1135	44	21	can	can	AUX
fbem-1135	44	22	establish	establish	VERB
fbem-1135	44	23	a	a	DET
fbem-1135	44	24	good	good	ADJ
fbem-1135	44	25	image	image	NOUN
fbem-1135	44	26	for	for	ADP
fbem-1135	44	27	the	the	DET
fbem-1135	44	28	government[7	government[7	NOUN
fbem-1135	44	29	]	]	X
fbem-1135	44	30	.	.	PUNCT
fbem-1135	45	1	the	the	DET
fbem-1135	45	2	public	public	NOUN
fbem-1135	45	3	is	be	AUX
fbem-1135	45	4	the	the	DET
fbem-1135	45	5	direct	direct	ADJ
fbem-1135	45	6	victim	victim	NOUN
fbem-1135	45	7	of	of	ADP
fbem-1135	45	8	environmental	environmental	ADJ
fbem-1135	45	9	problems	problem	NOUN
fbem-1135	45	10	.	.	PUNCT
fbem-1135	46	1	the	the	DET
fbem-1135	46	2	public	public	NOUN
fbem-1135	46	3	can	can	AUX
fbem-1135	46	4	better	well	ADV
fbem-1135	46	5	supervise	supervise	VERB
fbem-1135	46	6	the	the	DET
fbem-1135	46	7	environmental	environmental	ADJ
fbem-1135	46	8	responsibilities	responsibility	NOUN
fbem-1135	46	9	of	of	ADP
fbem-1135	46	10	manufacturing	manufacturing	NOUN
fbem-1135	46	11	enterprises	enterprise	NOUN
fbem-1135	46	12	based	base	VERB
fbem-1135	46	13	on	on	ADP
fbem-1135	46	14	the	the	DET
fbem-1135	46	15	disclosure	disclosure	NOUN
fbem-1135	46	16	of	of	ADP
fbem-1135	46	17	environmental	environmental	ADJ
fbem-1135	46	18	accounting	accounting	NOUN
fbem-1135	46	19	information	information	NOUN
fbem-1135	46	20	of	of	ADP
fbem-1135	46	21	manufacturing	manufacturing	NOUN
fbem-1135	46	22	enterprises	enterprise	NOUN
fbem-1135	46	23	,	,	PUNCT
fbem-1135	46	24	and	and	CCONJ
fbem-1135	46	25	provide	provide	VERB
fbem-1135	46	26	accurate	accurate	ADJ
fbem-1135	46	27	basis	basis	NOUN
fbem-1135	46	28	for	for	ADP
fbem-1135	46	29	the	the	DET
fbem-1135	46	30	decisionmaking	decisionmaking	NOUN
fbem-1135	46	31	of	of	ADP
fbem-1135	46	32	relevant	relevant	ADJ
fbem-1135	46	33	departments	department	NOUN
fbem-1135	46	34	,	,	PUNCT
fbem-1135	46	35	thereby	thereby	ADV
fbem-1135	46	36	improving	improve	VERB
fbem-1135	46	37	decisionmaking	decisionmake	VERB
fbem-1135	46	38	.	.	PUNCT
fbem-1135	47	1	of	of	ADP
fbem-1135	47	2	science	science	NOUN
fbem-1135	47	3	.	.	PUNCT
fbem-1135	48	1	5	5	X
fbem-1135	48	2	.	.	X
fbem-1135	48	3	problems	problem	NOUN
fbem-1135	48	4	existing	exist	VERB
fbem-1135	48	5	in	in	ADP
fbem-1135	48	6	environmental	environmental	ADJ
fbem-1135	48	7	accounting	accounting	NOUN
fbem-1135	48	8	information	information	NOUN
fbem-1135	48	9	disclosure	disclosure	NOUN
fbem-1135	48	10	of	of	ADP
fbem-1135	48	11	listed	list	VERB
fbem-1135	48	12	companies	company	NOUN
fbem-1135	48	13	in	in	ADP
fbem-1135	48	14	china	china	PROPN
fbem-1135	48	15	's	's	PART
fbem-1135	48	16	manufacturing	manufacturing	NOUN
fbem-1135	48	17	industry	industry	NOUN
fbem-1135	48	18	5.1	5.1	NUM
fbem-1135	48	19	.	.	PUNCT
fbem-1135	49	1	the	the	DET
fbem-1135	49	2	disclosure	disclosure	NOUN
fbem-1135	49	3	method	method	NOUN
fbem-1135	49	4	is	be	AUX
fbem-1135	49	5	not	not	PART
fbem-1135	49	6	standardized	standardize	VERB
fbem-1135	49	7	and	and	CCONJ
fbem-1135	49	8	has	have	VERB
fbem-1135	49	9	low	low	ADJ
fbem-1135	49	10	practicability	practicability	NOUN
fbem-1135	49	11	due	due	ADP
fbem-1135	49	12	to	to	ADP
fbem-1135	49	13	the	the	DET
fbem-1135	49	14	lack	lack	NOUN
fbem-1135	49	15	of	of	ADP
fbem-1135	49	16	mandatory	mandatory	ADJ
fbem-1135	49	17	provisions	provision	NOUN
fbem-1135	49	18	of	of	ADP
fbem-1135	49	19	relevant	relevant	ADJ
fbem-1135	49	20	laws	law	NOUN
fbem-1135	49	21	and	and	CCONJ
fbem-1135	49	22	regulations	regulation	NOUN
fbem-1135	49	23	,	,	PUNCT
fbem-1135	49	24	and	and	CCONJ
fbem-1135	49	25	the	the	DET
fbem-1135	49	26	mandatory	mandatory	ADJ
fbem-1135	49	27	disclosure	disclosure	NOUN
fbem-1135	49	28	of	of	ADP
fbem-1135	49	29	environmental	environmental	ADJ
fbem-1135	49	30	accounting	accounting	NOUN
fbem-1135	49	31	information	information	NOUN
fbem-1135	49	32	is	be	AUX
fbem-1135	49	33	not	not	PART
fbem-1135	49	34	adopted	adopt	VERB
fbem-1135	49	35	,	,	PUNCT
fbem-1135	49	36	most	most	ADV
fbem-1135	49	37	listed	list	VERB
fbem-1135	49	38	manufacturing	manufacturing	NOUN
fbem-1135	49	39	companies	company	NOUN
fbem-1135	49	40	adopt	adopt	VERB
fbem-1135	49	41	voluntary	voluntary	ADJ
fbem-1135	49	42	disclosure	disclosure	NOUN
fbem-1135	49	43	of	of	ADP
fbem-1135	49	44	environmental	environmental	ADJ
fbem-1135	49	45	accounting	accounting	NOUN
fbem-1135	49	46	information	information	NOUN
fbem-1135	49	47	.	.	PUNCT
fbem-1135	50	1	and	and	CCONJ
fbem-1135	50	2	manufacturing	manufacture	VERB
fbem-1135	50	3	listed	list	VERB
fbem-1135	50	4	companies	company	NOUN
fbem-1135	50	5	mainly	mainly	ADV
fbem-1135	50	6	disclose	disclose	VERB
fbem-1135	50	7	environmental	environmental	ADJ
fbem-1135	50	8	accounting	accounting	NOUN
fbem-1135	50	9	information	information	NOUN
fbem-1135	50	10	in	in	ADP
fbem-1135	50	11	two	two	NUM
fbem-1135	50	12	ways	way	NOUN
fbem-1135	50	13	:	:	PUNCT
fbem-1135	50	14	annual	annual	ADJ
fbem-1135	50	15	report	report	NOUN
fbem-1135	50	16	and	and	CCONJ
fbem-1135	50	17	prospectus	prospectus	NOUN
fbem-1135	50	18	.	.	PUNCT
fbem-1135	51	1	in	in	ADP
fbem-1135	51	2	the	the	DET
fbem-1135	51	3	annual	annual	ADJ
fbem-1135	51	4	reports	report	NOUN
fbem-1135	51	5	of	of	ADP
fbem-1135	51	6	listed	list	VERB
fbem-1135	51	7	manufacturing	manufacturing	NOUN
fbem-1135	51	8	companies	company	NOUN
fbem-1135	51	9	,	,	PUNCT
fbem-1135	51	10	environmental	environmental	ADJ
fbem-1135	51	11	accounting	accounting	NOUN
fbem-1135	51	12	information	information	NOUN
fbem-1135	51	13	disclosure	disclosure	NOUN
fbem-1135	51	14	is	be	AUX
fbem-1135	51	15	mainly	mainly	ADV
fbem-1135	51	16	placed	place	VERB
fbem-1135	51	17	in	in	ADP
fbem-1135	51	18	board	board	NOUN
fbem-1135	51	19	reports	report	NOUN
fbem-1135	51	20	,	,	PUNCT
fbem-1135	51	21	major	major	ADJ
fbem-1135	51	22	events	event	NOUN
fbem-1135	51	23	and	and	CCONJ
fbem-1135	51	24	notes	note	NOUN
fbem-1135	51	25	.	.	PUNCT
fbem-1135	52	1	other	other	ADJ
fbem-1135	52	2	parts	part	NOUN
fbem-1135	52	3	are	be	AUX
fbem-1135	52	4	rarely	rarely	ADV
fbem-1135	52	5	reflected	reflect	VERB
fbem-1135	52	6	.	.	PUNCT
fbem-1135	53	1	of	of	ADP
fbem-1135	53	2	course	course	NOUN
fbem-1135	53	3	,	,	PUNCT
fbem-1135	53	4	there	there	PRON
fbem-1135	53	5	are	be	VERB
fbem-1135	53	6	also	also	ADV
fbem-1135	53	7	a	a	DET
fbem-1135	53	8	few	few	ADJ
fbem-1135	53	9	listed	list	VERB
fbem-1135	53	10	manufacturing	manufacturing	NOUN
fbem-1135	53	11	companies	company	NOUN
fbem-1135	53	12	that	that	PRON
fbem-1135	53	13	will	will	AUX
fbem-1135	53	14	separately	separately	ADV
fbem-1135	53	15	list	list	VERB
fbem-1135	53	16	environmental	environmental	ADJ
fbem-1135	53	17	accounting	accounting	NOUN
fbem-1135	53	18	information	information	NOUN
fbem-1135	53	19	disclosure	disclosure	NOUN
fbem-1135	53	20	in	in	ADP
fbem-1135	53	21	their	their	PRON
fbem-1135	53	22	social	social	ADJ
fbem-1135	53	23	responsibility	responsibility	NOUN
fbem-1135	53	24	reports	report	NOUN
fbem-1135	53	25	and	and	CCONJ
fbem-1135	53	26	sustainability	sustainability	NOUN
fbem-1135	53	27	reports	report	NOUN
fbem-1135	53	28	.	.	PUNCT
fbem-1135	54	1	since	since	SCONJ
fbem-1135	54	2	there	there	PRON
fbem-1135	54	3	is	be	VERB
fbem-1135	54	4	no	no	DET
fbem-1135	54	5	unified	unified	ADJ
fbem-1135	54	6	disclosure	disclosure	NOUN
fbem-1135	54	7	specification	specification	NOUN
fbem-1135	54	8	for	for	ADP
fbem-1135	54	9	environmental	environmental	ADJ
fbem-1135	54	10	accounting	accounting	NOUN
fbem-1135	54	11	information	information	NOUN
fbem-1135	54	12	disclosure	disclosure	NOUN
fbem-1135	54	13	,	,	PUNCT
fbem-1135	54	14	most	most	ADV
fbem-1135	54	15	listed	list	VERB
fbem-1135	54	16	manufacturing	manufacturing	NOUN
fbem-1135	54	17	companies	company	NOUN
fbem-1135	54	18	disclose	disclose	VERB
fbem-1135	54	19	more	more	ADV
fbem-1135	54	20	positive	positive	ADJ
fbem-1135	54	21	news	news	NOUN
fbem-1135	54	22	that	that	PRON
fbem-1135	54	23	is	be	AUX
fbem-1135	54	24	good	good	ADJ
fbem-1135	54	25	for	for	ADP
fbem-1135	54	26	the	the	DET
fbem-1135	54	27	company	company	NOUN
fbem-1135	54	28	's	's	PART
fbem-1135	54	29	image	image	NOUN
fbem-1135	54	30	when	when	SCONJ
fbem-1135	54	31	disclosing	disclose	VERB
fbem-1135	54	32	environmental	environmental	ADJ
fbem-1135	54	33	accounting	accounting	NOUN
fbem-1135	54	34	information	information	NOUN
fbem-1135	54	35	,	,	PUNCT
fbem-1135	54	36	but	but	CCONJ
fbem-1135	54	37	seldom	seldom	ADV
fbem-1135	54	38	reflect	reflect	VERB
fbem-1135	54	39	negative	negative	ADJ
fbem-1135	54	40	information	information	NOUN
fbem-1135	54	41	about	about	ADP
fbem-1135	54	42	the	the	DET
fbem-1135	54	43	company[8	company[8	NOUN
fbem-1135	54	44	]	]	X
fbem-1135	54	45	.	.	PUNCT
fbem-1135	55	1	in	in	ADP
fbem-1135	55	2	addition	addition	NOUN
fbem-1135	55	3	,	,	PUNCT
fbem-1135	55	4	the	the	DET
fbem-1135	55	5	professional	professional	ADJ
fbem-1135	55	6	terms	term	NOUN
fbem-1135	55	7	used	use	VERB
fbem-1135	55	8	in	in	ADP
fbem-1135	55	9	the	the	DET
fbem-1135	55	10	disclosure	disclosure	NOUN
fbem-1135	55	11	process	process	NOUN
fbem-1135	55	12	are	be	AUX
fbem-1135	55	13	not	not	PART
fbem-1135	55	14	explained	explain	VERB
fbem-1135	55	15	,	,	PUNCT
fbem-1135	55	16	resulting	result	VERB
fbem-1135	55	17	in	in	ADP
fbem-1135	55	18	information	information	NOUN
fbem-1135	55	19	users	user	NOUN
fbem-1135	55	20	unable	unable	ADJ
fbem-1135	55	21	to	to	PART
fbem-1135	55	22	accurately	accurately	ADV
fbem-1135	55	23	understand	understand	VERB
fbem-1135	55	24	the	the	DET
fbem-1135	55	25	specific	specific	ADJ
fbem-1135	55	26	meaning	meaning	NOUN
fbem-1135	55	27	of	of	ADP
fbem-1135	55	28	the	the	DET
fbem-1135	55	29	relevant	relevant	ADJ
fbem-1135	55	30	information	information	NOUN
fbem-1135	55	31	.	.	PUNCT
fbem-1135	56	1	5.2	5.2	NUM
fbem-1135	56	2	.	.	PUNCT
fbem-1135	56	3	relevant	relevant	ADJ
fbem-1135	56	4	laws	law	NOUN
fbem-1135	56	5	and	and	CCONJ
fbem-1135	56	6	regulations	regulation	NOUN
fbem-1135	56	7	are	be	AUX
fbem-1135	56	8	not	not	PART
fbem-1135	56	9	perfect	perfect	ADJ
fbem-1135	56	10	because	because	SCONJ
fbem-1135	56	11	the	the	DET
fbem-1135	56	12	development	development	NOUN
fbem-1135	56	13	of	of	ADP
fbem-1135	56	14	environmental	environmental	ADJ
fbem-1135	56	15	accounting	accounting	NOUN
fbem-1135	56	16	in	in	ADP
fbem-1135	56	17	my	my	PRON
fbem-1135	56	18	country	country	NOUN
fbem-1135	56	19	is	be	AUX
fbem-1135	56	20	relatively	relatively	ADV
fbem-1135	56	21	late	late	ADJ
fbem-1135	56	22	,	,	PUNCT
fbem-1135	56	23	and	and	CCONJ
fbem-1135	56	24	it	it	PRON
fbem-1135	56	25	is	be	AUX
fbem-1135	56	26	obviously	obviously	ADV
fbem-1135	56	27	lagging	lag	VERB
fbem-1135	56	28	behind	behind	ADP
fbem-1135	56	29	the	the	DET
fbem-1135	56	30	developed	develop	VERB
fbem-1135	56	31	countries	country	NOUN
fbem-1135	56	32	.	.	PUNCT
fbem-1135	57	1	although	although	SCONJ
fbem-1135	57	2	my	my	PRON
fbem-1135	57	3	country	country	NOUN
fbem-1135	57	4	has	have	AUX
fbem-1135	57	5	promulgated	promulgate	VERB
fbem-1135	57	6	relevant	relevant	ADJ
fbem-1135	57	7	laws	law	NOUN
fbem-1135	57	8	and	and	CCONJ
fbem-1135	57	9	regulations	regulation	NOUN
fbem-1135	57	10	successively	successively	ADV
fbem-1135	57	11	,	,	PUNCT
fbem-1135	57	12	they	they	PRON
fbem-1135	57	13	are	be	AUX
fbem-1135	57	14	not	not	PART
fbem-1135	57	15	very	very	ADV
fbem-1135	57	16	targeted	target	VERB
fbem-1135	57	17	,	,	PUNCT
fbem-1135	57	18	and	and	CCONJ
fbem-1135	57	19	there	there	PRON
fbem-1135	57	20	are	be	VERB
fbem-1135	57	21	no	no	DET
fbem-1135	57	22	special	special	ADJ
fbem-1135	57	23	laws	law	NOUN
fbem-1135	57	24	and	and	CCONJ
fbem-1135	57	25	regulations	regulation	NOUN
fbem-1135	57	26	on	on	ADP
fbem-1135	57	27	environmental	environmental	ADJ
fbem-1135	57	28	accounting	accounting	NOUN
fbem-1135	57	29	information	information	NOUN
fbem-1135	57	30	disclosure	disclosure	NOUN
fbem-1135	57	31	.	.	PUNCT
fbem-1135	58	1	looking	look	VERB
fbem-1135	58	2	at	at	ADP
fbem-1135	58	3	the	the	DET
fbem-1135	58	4	current	current	ADJ
fbem-1135	58	5	laws	law	NOUN
fbem-1135	58	6	and	and	CCONJ
fbem-1135	58	7	regulations	regulation	NOUN
fbem-1135	58	8	in	in	ADP
fbem-1135	58	9	our	our	PRON
fbem-1135	58	10	country	country	NOUN
fbem-1135	58	11	,	,	PUNCT
fbem-1135	58	12	there	there	PRON
fbem-1135	58	13	are	be	VERB
fbem-1135	58	14	very	very	ADV
fbem-1135	58	15	few	few	ADJ
fbem-1135	58	16	laws	law	NOUN
fbem-1135	58	17	and	and	CCONJ
fbem-1135	58	18	regulations	regulation	NOUN
fbem-1135	58	19	on	on	ADP
fbem-1135	58	20	the	the	DET
fbem-1135	58	21	disclosure	disclosure	NOUN
fbem-1135	58	22	of	of	ADP
fbem-1135	58	23	corporate	corporate	ADJ
fbem-1135	58	24	environmental	environmental	ADJ
fbem-1135	58	25	accounting	accounting	NOUN
fbem-1135	58	26	information	information	NOUN
fbem-1135	58	27	.	.	PUNCT
fbem-1135	59	1	moreover	moreover	ADV
fbem-1135	59	2	,	,	PUNCT
fbem-1135	59	3	the	the	DET
fbem-1135	59	4	existing	exist	VERB
fbem-1135	59	5	laws	law	NOUN
fbem-1135	59	6	and	and	CCONJ
fbem-1135	59	7	regulations	regulation	NOUN
fbem-1135	59	8	related	relate	VERB
fbem-1135	59	9	to	to	ADP
fbem-1135	59	10	the	the	DET
fbem-1135	59	11	disclosure	disclosure	NOUN
fbem-1135	59	12	of	of	ADP
fbem-1135	59	13	environmental	environmental	ADJ
fbem-1135	59	14	accounting	accounting	NOUN
fbem-1135	59	15	information	information	NOUN
fbem-1135	59	16	do	do	AUX
fbem-1135	59	17	not	not	PART
fbem-1135	59	18	compel	compel	VERB
fbem-1135	59	19	listed	list	VERB
fbem-1135	59	20	companies	company	NOUN
fbem-1135	59	21	in	in	ADP
fbem-1135	59	22	the	the	DET
fbem-1135	59	23	61	61	NUM
fbem-1135	59	24	manufacturing	manufacturing	NOUN
fbem-1135	59	25	industry	industry	NOUN
fbem-1135	59	26	to	to	PART
fbem-1135	59	27	disclose	disclose	VERB
fbem-1135	59	28	environmental	environmental	ADJ
fbem-1135	59	29	accounting	accounting	NOUN
fbem-1135	59	30	information	information	NOUN
fbem-1135	59	31	.	.	PUNCT
fbem-1135	60	1	this	this	PRON
fbem-1135	60	2	will	will	AUX
fbem-1135	60	3	adversely	adversely	ADV
fbem-1135	60	4	affect	affect	VERB
fbem-1135	60	5	the	the	DET
fbem-1135	60	6	supervision	supervision	NOUN
fbem-1135	60	7	of	of	ADP
fbem-1135	60	8	the	the	DET
fbem-1135	60	9	relevant	relevant	ADJ
fbem-1135	60	10	departments	department	NOUN
fbem-1135	60	11	.	.	PUNCT
fbem-1135	61	1	5.3	5.3	NUM
fbem-1135	61	2	.	.	PUNCT
fbem-1135	61	3	lack	lack	NOUN
fbem-1135	61	4	of	of	ADP
fbem-1135	61	5	professional	professional	ADJ
fbem-1135	61	6	talents	talent	NOUN
fbem-1135	61	7	environmental	environmental	ADJ
fbem-1135	61	8	accounting	accounting	NOUN
fbem-1135	61	9	information	information	NOUN
fbem-1135	61	10	disclosure	disclosure	NOUN
fbem-1135	61	11	is	be	AUX
fbem-1135	61	12	a	a	DET
fbem-1135	61	13	comprehensive	comprehensive	ADJ
fbem-1135	61	14	and	and	CCONJ
fbem-1135	61	15	applied	apply	VERB
fbem-1135	61	16	discipline	discipline	NOUN
fbem-1135	61	17	involving	involve	VERB
fbem-1135	61	18	multiple	multiple	ADJ
fbem-1135	61	19	disciplines	discipline	NOUN
fbem-1135	61	20	.	.	PUNCT
fbem-1135	62	1	however	however	ADV
fbem-1135	62	2	,	,	PUNCT
fbem-1135	62	3	accounting	accounting	NOUN
fbem-1135	62	4	practitioners	practitioner	NOUN
fbem-1135	62	5	in	in	ADP
fbem-1135	62	6	our	our	PRON
fbem-1135	62	7	country	country	NOUN
fbem-1135	62	8	only	only	ADV
fbem-1135	62	9	have	have	VERB
fbem-1135	62	10	strong	strong	ADJ
fbem-1135	62	11	accounting	accounting	NOUN
fbem-1135	62	12	knowledge	knowledge	NOUN
fbem-1135	62	13	,	,	PUNCT
fbem-1135	62	14	and	and	CCONJ
fbem-1135	62	15	they	they	PRON
fbem-1135	62	16	are	be	AUX
fbem-1135	62	17	rarely	rarely	ADV
fbem-1135	62	18	involved	involve	VERB
fbem-1135	62	19	in	in	ADP
fbem-1135	62	20	environmental	environmental	ADJ
fbem-1135	62	21	accounting	accounting	NOUN
fbem-1135	62	22	information	information	NOUN
fbem-1135	62	23	disclosure	disclosure	NOUN
fbem-1135	62	24	.	.	PUNCT
fbem-1135	63	1	although	although	SCONJ
fbem-1135	63	2	there	there	PRON
fbem-1135	63	3	are	be	VERB
fbem-1135	63	4	more	more	ADV
fbem-1135	63	5	and	and	CCONJ
fbem-1135	63	6	more	more	ADJ
fbem-1135	63	7	people	people	NOUN
fbem-1135	63	8	studying	study	VERB
fbem-1135	63	9	environmental	environmental	ADJ
fbem-1135	63	10	accounting	accounting	NOUN
fbem-1135	63	11	information	information	NOUN
fbem-1135	63	12	disclosure	disclosure	NOUN
fbem-1135	63	13	in	in	ADP
fbem-1135	63	14	our	our	PRON
fbem-1135	63	15	country	country	NOUN
fbem-1135	63	16	,	,	PUNCT
fbem-1135	63	17	most	most	ADJ
fbem-1135	63	18	colleges	college	NOUN
fbem-1135	63	19	and	and	CCONJ
fbem-1135	63	20	universities	university	NOUN
fbem-1135	63	21	do	do	AUX
fbem-1135	63	22	not	not	PART
fbem-1135	63	23	offer	offer	VERB
fbem-1135	63	24	relevant	relevant	ADJ
fbem-1135	63	25	majors	major	NOUN
fbem-1135	63	26	and	and	CCONJ
fbem-1135	63	27	courses	course	NOUN
fbem-1135	63	28	,	,	PUNCT
fbem-1135	63	29	resulting	result	VERB
fbem-1135	63	30	in	in	ADP
fbem-1135	63	31	students	student	NOUN
fbem-1135	63	32	not	not	PART
fbem-1135	63	33	being	be	AUX
fbem-1135	63	34	able	able	ADJ
fbem-1135	63	35	to	to	PART
fbem-1135	63	36	master	master	VERB
fbem-1135	63	37	relevant	relevant	ADJ
fbem-1135	63	38	knowledge	knowledge	NOUN
fbem-1135	63	39	in	in	ADP
fbem-1135	63	40	school	school	NOUN
fbem-1135	63	41	and	and	CCONJ
fbem-1135	63	42	not	not	PART
fbem-1135	63	43	being	be	AUX
fbem-1135	63	44	able	able	ADJ
fbem-1135	63	45	to	to	PART
fbem-1135	63	46	participate	participate	VERB
fbem-1135	63	47	in	in	ADP
fbem-1135	63	48	work	work	NOUN
fbem-1135	63	49	related	relate	VERB
fbem-1135	63	50	to	to	ADP
fbem-1135	63	51	environmental	environmental	ADJ
fbem-1135	63	52	accounting	accounting	NOUN
fbem-1135	63	53	information	information	NOUN
fbem-1135	63	54	.	.	PUNCT
fbem-1135	64	1	although	although	SCONJ
fbem-1135	64	2	the	the	DET
fbem-1135	64	3	environmental	environmental	PROPN
fbem-1135	64	4	protection	protection	PROPN
fbem-1135	64	5	law	law	NOUN
fbem-1135	64	6	has	have	AUX
fbem-1135	64	7	been	be	AUX
fbem-1135	64	8	implemented	implement	VERB
fbem-1135	64	9	since	since	SCONJ
fbem-1135	64	10	2018	2018	NUM
fbem-1135	64	11	,	,	PUNCT
fbem-1135	64	12	relevant	relevant	ADJ
fbem-1135	64	13	practitioners	practitioner	NOUN
fbem-1135	64	14	can	can	AUX
fbem-1135	64	15	have	have	VERB
fbem-1135	64	16	a	a	DET
fbem-1135	64	17	more	more	ADV
fbem-1135	64	18	detailed	detailed	ADJ
fbem-1135	64	19	understanding	understanding	NOUN
fbem-1135	64	20	of	of	ADP
fbem-1135	64	21	environmental	environmental	ADJ
fbem-1135	64	22	accounting	accounting	NOUN
fbem-1135	64	23	information	information	NOUN
fbem-1135	64	24	disclosure	disclosure	NOUN
fbem-1135	64	25	,	,	PUNCT
fbem-1135	64	26	and	and	CCONJ
fbem-1135	64	27	relevant	relevant	ADJ
fbem-1135	64	28	systems	system	NOUN
fbem-1135	64	29	are	be	AUX
fbem-1135	64	30	constantly	constantly	ADV
fbem-1135	64	31	being	be	AUX
fbem-1135	64	32	improved	improve	VERB
fbem-1135	64	33	.	.	PUNCT
fbem-1135	65	1	however	however	ADV
fbem-1135	65	2	,	,	PUNCT
fbem-1135	65	3	the	the	DET
fbem-1135	65	4	lack	lack	NOUN
fbem-1135	65	5	of	of	ADP
fbem-1135	65	6	relevant	relevant	ADJ
fbem-1135	65	7	training	training	NOUN
fbem-1135	65	8	by	by	ADP
fbem-1135	65	9	enterprises	enterprise	NOUN
fbem-1135	65	10	has	have	AUX
fbem-1135	65	11	caused	cause	VERB
fbem-1135	65	12	practitioners	practitioner	NOUN
fbem-1135	65	13	to	to	PART
fbem-1135	65	14	be	be	AUX
fbem-1135	65	15	unable	unable	ADJ
fbem-1135	65	16	to	to	PART
fbem-1135	65	17	respond	respond	VERB
fbem-1135	65	18	to	to	ADP
fbem-1135	65	19	environmental	environmental	ADJ
fbem-1135	65	20	accounting	accounting	NOUN
fbem-1135	65	21	information	information	NOUN
fbem-1135	65	22	disclosure	disclosure	NOUN
fbem-1135	65	23	in	in	ADP
fbem-1135	65	24	a	a	DET
fbem-1135	65	25	timely	timely	ADJ
fbem-1135	65	26	and	and	CCONJ
fbem-1135	65	27	effective	effective	ADJ
fbem-1135	65	28	manner	manner	NOUN
fbem-1135	65	29	.	.	PUNCT
fbem-1135	66	1	this	this	PRON
fbem-1135	66	2	also	also	ADV
fbem-1135	66	3	hinders	hinder	VERB
fbem-1135	66	4	the	the	DET
fbem-1135	66	5	development	development	NOUN
fbem-1135	66	6	process	process	NOUN
fbem-1135	66	7	of	of	ADP
fbem-1135	66	8	environmental	environmental	ADJ
fbem-1135	66	9	information	information	NOUN
fbem-1135	66	10	disclosure	disclosure	NOUN
fbem-1135	66	11	.	.	PUNCT
fbem-1135	67	1	5.4	5.4	NUM
fbem-1135	67	2	.	.	PUNCT
fbem-1135	67	3	not	not	PART
fbem-1135	67	4	audited	audit	VERB
fbem-1135	67	5	by	by	ADP
fbem-1135	67	6	a	a	DET
fbem-1135	67	7	third	third	ADJ
fbem-1135	67	8	party	party	NOUN
fbem-1135	67	9	environmental	environmental	ADJ
fbem-1135	67	10	auditing	auditing	NOUN
fbem-1135	67	11	in	in	ADP
fbem-1135	67	12	my	my	PRON
fbem-1135	67	13	country	country	NOUN
fbem-1135	67	14	is	be	AUX
fbem-1135	67	15	still	still	ADV
fbem-1135	67	16	in	in	ADP
fbem-1135	67	17	its	its	PRON
fbem-1135	67	18	infancy	infancy	NOUN
fbem-1135	67	19	,	,	PUNCT
fbem-1135	67	20	lacking	lack	VERB
fbem-1135	67	21	relevant	relevant	ADJ
fbem-1135	67	22	theoretical	theoretical	ADJ
fbem-1135	67	23	foundations	foundation	NOUN
fbem-1135	67	24	and	and	CCONJ
fbem-1135	67	25	no	no	DET
fbem-1135	67	26	relevant	relevant	ADJ
fbem-1135	67	27	guidelines	guideline	NOUN
fbem-1135	67	28	.	.	PUNCT
fbem-1135	68	1	the	the	DET
fbem-1135	68	2	low	low	ADJ
fbem-1135	68	3	quality	quality	NOUN
fbem-1135	68	4	of	of	ADP
fbem-1135	68	5	environmental	environmental	ADJ
fbem-1135	68	6	accounting	accounting	NOUN
fbem-1135	68	7	information	information	NOUN
fbem-1135	68	8	disclosure	disclosure	NOUN
fbem-1135	68	9	by	by	ADP
fbem-1135	68	10	manufacturing	manufacture	VERB
fbem-1135	68	11	enterprises	enterprise	NOUN
fbem-1135	68	12	is	be	AUX
fbem-1135	68	13	also	also	ADV
fbem-1135	68	14	due	due	ADP
fbem-1135	68	15	to	to	ADP
fbem-1135	68	16	the	the	DET
fbem-1135	68	17	fact	fact	NOUN
fbem-1135	68	18	that	that	SCONJ
fbem-1135	68	19	they	they	PRON
fbem-1135	68	20	have	have	AUX
fbem-1135	68	21	not	not	PART
fbem-1135	68	22	been	be	AUX
fbem-1135	68	23	audited	audit	VERB
fbem-1135	68	24	by	by	ADP
fbem-1135	68	25	third	third	ADJ
fbem-1135	68	26	-	-	PUNCT
fbem-1135	68	27	party	party	NOUN
fbem-1135	68	28	auditing	auditing	NOUN
fbem-1135	68	29	organizations	organization	NOUN
fbem-1135	68	30	.	.	PUNCT
fbem-1135	69	1	at	at	ADP
fbem-1135	69	2	present	present	ADJ
fbem-1135	69	3	,	,	PUNCT
fbem-1135	69	4	most	most	ADJ
fbem-1135	69	5	of	of	ADP
fbem-1135	69	6	the	the	DET
fbem-1135	69	7	listed	list	VERB
fbem-1135	69	8	manufacturing	manufacturing	NOUN
fbem-1135	69	9	companies	company	NOUN
fbem-1135	69	10	do	do	AUX
fbem-1135	69	11	not	not	PART
fbem-1135	69	12	entrust	entrust	VERB
fbem-1135	69	13	third	third	ADJ
fbem-1135	69	14	-	-	PUNCT
fbem-1135	69	15	party	party	NOUN
fbem-1135	69	16	auditing	auditing	NOUN
fbem-1135	69	17	agencies	agency	NOUN
fbem-1135	69	18	to	to	PART
fbem-1135	69	19	audit	audit	VERB
fbem-1135	69	20	the	the	DET
fbem-1135	69	21	environmental	environmental	ADJ
fbem-1135	69	22	accounting	accounting	NOUN
fbem-1135	69	23	information	information	NOUN
fbem-1135	69	24	of	of	ADP
fbem-1135	69	25	the	the	DET
fbem-1135	69	26	enterprises	enterprise	NOUN
fbem-1135	69	27	.	.	PUNCT
fbem-1135	70	1	as	as	ADP
fbem-1135	70	2	a	a	DET
fbem-1135	70	3	result	result	NOUN
fbem-1135	70	4	,	,	PUNCT
fbem-1135	70	5	the	the	DET
fbem-1135	70	6	environmental	environmental	ADJ
fbem-1135	70	7	accounting	accounting	NOUN
fbem-1135	70	8	information	information	NOUN
fbem-1135	70	9	disclosed	disclose	VERB
fbem-1135	70	10	by	by	ADP
fbem-1135	70	11	the	the	DET
fbem-1135	70	12	listed	list	VERB
fbem-1135	70	13	manufacturing	manufacturing	NOUN
fbem-1135	70	14	companies	company	NOUN
fbem-1135	70	15	may	may	AUX
fbem-1135	70	16	be	be	AUX
fbem-1135	70	17	different	different	ADJ
fbem-1135	70	18	from	from	ADP
fbem-1135	70	19	the	the	DET
fbem-1135	70	20	actual	actual	ADJ
fbem-1135	70	21	situation	situation	NOUN
fbem-1135	70	22	,	,	PUNCT
fbem-1135	70	23	and	and	CCONJ
fbem-1135	70	24	the	the	DET
fbem-1135	70	25	reliability	reliability	NOUN
fbem-1135	70	26	is	be	AUX
fbem-1135	70	27	also	also	ADV
fbem-1135	70	28	questionable	questionable	ADJ
fbem-1135	70	29	,	,	PUNCT
fbem-1135	70	30	which	which	PRON
fbem-1135	70	31	is	be	AUX
fbem-1135	70	32	not	not	PART
fbem-1135	70	33	conducive	conducive	ADJ
fbem-1135	70	34	to	to	ADP
fbem-1135	70	35	the	the	DET
fbem-1135	70	36	report	report	NOUN
fbem-1135	70	37	users	user	NOUN
fbem-1135	70	38	recognize	recognize	VERB
fbem-1135	70	39	the	the	DET
fbem-1135	70	40	real	real	ADJ
fbem-1135	70	41	situation	situation	NOUN
fbem-1135	70	42	of	of	ADP
fbem-1135	70	43	the	the	DET
fbem-1135	70	44	enterprise	enterprise	NOUN
fbem-1135	70	45	.	.	PUNCT
fbem-1135	71	1	the	the	DET
fbem-1135	71	2	thirdparty	thirdparty	PROPN
fbem-1135	71	3	audited	audit	VERB
fbem-1135	71	4	annual	annual	ADJ
fbem-1135	71	5	report	report	NOUN
fbem-1135	71	6	can	can	AUX
fbem-1135	71	7	gain	gain	VERB
fbem-1135	71	8	the	the	DET
fbem-1135	71	9	trust	trust	NOUN
fbem-1135	71	10	of	of	ADP
fbem-1135	71	11	the	the	DET
fbem-1135	71	12	report	report	NOUN
fbem-1135	71	13	users	user	NOUN
fbem-1135	71	14	and	and	CCONJ
fbem-1135	71	15	ensure	ensure	VERB
fbem-1135	71	16	its	its	PRON
fbem-1135	71	17	authenticity	authenticity	NOUN
fbem-1135	71	18	and	and	CCONJ
fbem-1135	71	19	effectiveness[9	effectiveness[9	NOUN
fbem-1135	71	20	]	]	PUNCT
fbem-1135	71	21	.	.	PUNCT
fbem-1135	72	1	however	however	ADV
fbem-1135	72	2	,	,	PUNCT
fbem-1135	72	3	the	the	DET
fbem-1135	72	4	environmental	environmental	ADJ
fbem-1135	72	5	accounting	accounting	NOUN
fbem-1135	72	6	information	information	NOUN
fbem-1135	72	7	of	of	ADP
fbem-1135	72	8	listed	list	VERB
fbem-1135	72	9	manufacturing	manufacturing	NOUN
fbem-1135	72	10	companies	company	NOUN
fbem-1135	72	11	in	in	ADP
fbem-1135	72	12	my	my	PRON
fbem-1135	72	13	country	country	NOUN
fbem-1135	72	14	has	have	AUX
fbem-1135	72	15	not	not	PART
fbem-1135	72	16	been	be	AUX
fbem-1135	72	17	audited	audit	VERB
fbem-1135	72	18	by	by	ADP
fbem-1135	72	19	third	third	ADJ
fbem-1135	72	20	-	-	PUNCT
fbem-1135	72	21	party	party	NOUN
fbem-1135	72	22	audit	audit	NOUN
fbem-1135	72	23	institutions	institution	NOUN
fbem-1135	72	24	,	,	PUNCT
fbem-1135	72	25	so	so	SCONJ
fbem-1135	72	26	that	that	SCONJ
fbem-1135	72	27	information	information	NOUN
fbem-1135	72	28	users	user	NOUN
fbem-1135	72	29	can	can	AUX
fbem-1135	72	30	not	not	PART
fbem-1135	72	31	fully	fully	ADV
fbem-1135	72	32	trust	trust	VERB
fbem-1135	72	33	the	the	DET
fbem-1135	72	34	environmental	environmental	ADJ
fbem-1135	72	35	accounting	accounting	NOUN
fbem-1135	72	36	information	information	NOUN
fbem-1135	72	37	disclosure	disclosure	NOUN
fbem-1135	72	38	of	of	ADP
fbem-1135	72	39	enterprises	enterprise	NOUN
fbem-1135	72	40	,	,	PUNCT
fbem-1135	72	41	which	which	PRON
fbem-1135	72	42	will	will	AUX
fbem-1135	72	43	have	have	VERB
fbem-1135	72	44	a	a	DET
fbem-1135	72	45	certain	certain	ADJ
fbem-1135	72	46	impact	impact	NOUN
fbem-1135	72	47	on	on	ADP
fbem-1135	72	48	the	the	DET
fbem-1135	72	49	future	future	ADJ
fbem-1135	72	50	development	development	NOUN
fbem-1135	72	51	of	of	ADP
fbem-1135	72	52	listed	list	VERB
fbem-1135	72	53	manufacturing	manufacturing	NOUN
fbem-1135	72	54	companies	company	NOUN
fbem-1135	72	55	.	.	PUNCT
fbem-1135	73	1	all	all	ADV
fbem-1135	73	2	in	in	ADP
fbem-1135	73	3	all	all	PRON
fbem-1135	73	4	,	,	PUNCT
fbem-1135	73	5	the	the	DET
fbem-1135	73	6	lack	lack	NOUN
fbem-1135	73	7	of	of	ADP
fbem-1135	73	8	third	third	ADJ
fbem-1135	73	9	-	-	PUNCT
fbem-1135	73	10	party	party	NOUN
fbem-1135	73	11	audit	audit	NOUN
fbem-1135	73	12	will	will	AUX
fbem-1135	73	13	lead	lead	VERB
fbem-1135	73	14	to	to	ADP
fbem-1135	73	15	poor	poor	ADJ
fbem-1135	73	16	quality	quality	NOUN
fbem-1135	73	17	of	of	ADP
fbem-1135	73	18	environmental	environmental	ADJ
fbem-1135	73	19	accounting	accounting	NOUN
fbem-1135	73	20	information	information	NOUN
fbem-1135	73	21	disclosure	disclosure	NOUN
fbem-1135	73	22	of	of	ADP
fbem-1135	73	23	listed	list	VERB
fbem-1135	73	24	manufacturing	manufacturing	NOUN
fbem-1135	73	25	companies	company	NOUN
fbem-1135	73	26	.	.	PUNCT
fbem-1135	74	1	5.5	5.5	NUM
fbem-1135	74	2	.	.	PUNCT
fbem-1135	75	1	the	the	DET
fbem-1135	75	2	sense	sense	NOUN
fbem-1135	75	3	of	of	ADP
fbem-1135	75	4	social	social	ADJ
fbem-1135	75	5	responsibility	responsibility	NOUN
fbem-1135	75	6	of	of	ADP
fbem-1135	75	7	some	some	DET
fbem-1135	75	8	manufacturing	manufacturing	NOUN
fbem-1135	75	9	enterprises	enterprise	NOUN
fbem-1135	75	10	is	be	AUX
fbem-1135	75	11	not	not	PART
fbem-1135	75	12	high	high	ADJ
fbem-1135	75	13	manufacturing	manufacturing	NOUN
fbem-1135	75	14	enterprises	enterprise	NOUN
fbem-1135	75	15	are	be	AUX
fbem-1135	75	16	part	part	NOUN
fbem-1135	75	17	of	of	ADP
fbem-1135	75	18	the	the	DET
fbem-1135	75	19	heavily	heavily	ADV
fbem-1135	75	20	polluting	pollute	VERB
fbem-1135	75	21	industries	industry	NOUN
fbem-1135	75	22	.	.	PUNCT
fbem-1135	76	1	most	most	ADJ
fbem-1135	76	2	manufacturing	manufacture	VERB
fbem-1135	76	3	enterprises	enterprise	NOUN
fbem-1135	76	4	only	only	ADV
fbem-1135	76	5	focus	focus	VERB
fbem-1135	76	6	on	on	ADP
fbem-1135	76	7	short	short	ADJ
fbem-1135	76	8	-	-	PUNCT
fbem-1135	76	9	term	term	NOUN
fbem-1135	76	10	profits	profit	NOUN
fbem-1135	76	11	,	,	PUNCT
fbem-1135	76	12	but	but	CCONJ
fbem-1135	76	13	ignore	ignore	VERB
fbem-1135	76	14	the	the	DET
fbem-1135	76	15	harm	harm	NOUN
fbem-1135	76	16	caused	cause	VERB
fbem-1135	76	17	to	to	ADP
fbem-1135	76	18	the	the	DET
fbem-1135	76	19	environment	environment	NOUN
fbem-1135	76	20	by	by	ADP
fbem-1135	76	21	manufacturing	manufacture	VERB
fbem-1135	76	22	enterprises	enterprise	NOUN
fbem-1135	76	23	in	in	ADP
fbem-1135	76	24	the	the	DET
fbem-1135	76	25	process	process	NOUN
fbem-1135	76	26	of	of	ADP
fbem-1135	76	27	production	production	NOUN
fbem-1135	76	28	and	and	CCONJ
fbem-1135	76	29	operation	operation	NOUN
fbem-1135	76	30	.	.	PUNCT
fbem-1135	77	1	when	when	SCONJ
fbem-1135	77	2	making	make	VERB
fbem-1135	77	3	relevant	relevant	ADJ
fbem-1135	77	4	decisions	decision	NOUN
fbem-1135	77	5	,	,	PUNCT
fbem-1135	77	6	only	only	ADV
fbem-1135	77	7	the	the	DET
fbem-1135	77	8	self	self	NOUN
fbem-1135	77	9	-	-	PUNCT
fbem-1135	77	10	interest	interest	NOUN
fbem-1135	77	11	of	of	ADP
fbem-1135	77	12	manufacturing	manufacturing	NOUN
fbem-1135	77	13	enterprises	enterprise	NOUN
fbem-1135	77	14	is	be	AUX
fbem-1135	77	15	often	often	ADV
fbem-1135	77	16	considered	consider	VERB
fbem-1135	77	17	,	,	PUNCT
fbem-1135	77	18	but	but	CCONJ
fbem-1135	77	19	the	the	DET
fbem-1135	77	20	interests	interest	NOUN
fbem-1135	77	21	of	of	ADP
fbem-1135	77	22	stakeholders	stakeholder	NOUN
fbem-1135	77	23	of	of	ADP
fbem-1135	77	24	manufacturing	manufacturing	NOUN
fbem-1135	77	25	enterprises	enterprise	NOUN
fbem-1135	77	26	are	be	AUX
fbem-1135	77	27	not	not	PART
fbem-1135	77	28	considered	consider	VERB
fbem-1135	77	29	.	.	PUNCT
fbem-1135	78	1	therefore	therefore	ADV
fbem-1135	78	2	,	,	PUNCT
fbem-1135	78	3	when	when	SCONJ
fbem-1135	78	4	performing	perform	VERB
fbem-1135	78	5	environmental	environmental	ADJ
fbem-1135	78	6	information	information	NOUN
fbem-1135	78	7	disclosure	disclosure	NOUN
fbem-1135	78	8	,	,	PUNCT
fbem-1135	78	9	they	they	PRON
fbem-1135	78	10	tend	tend	VERB
fbem-1135	78	11	to	to	PART
fbem-1135	78	12	disclose	disclose	VERB
fbem-1135	78	13	information	information	NOUN
fbem-1135	78	14	that	that	PRON
fbem-1135	78	15	is	be	AUX
fbem-1135	78	16	beneficial	beneficial	ADJ
fbem-1135	78	17	to	to	ADP
fbem-1135	78	18	themselves	themselves	PRON
fbem-1135	78	19	,	,	PUNCT
fbem-1135	78	20	but	but	CCONJ
fbem-1135	78	21	choose	choose	VERB
fbem-1135	78	22	to	to	PART
fbem-1135	78	23	conceal	conceal	VERB
fbem-1135	78	24	information	information	NOUN
fbem-1135	78	25	that	that	PRON
fbem-1135	78	26	is	be	AUX
fbem-1135	78	27	unfavorable	unfavorable	ADJ
fbem-1135	78	28	to	to	ADP
fbem-1135	78	29	themselves	themselves	PRON
fbem-1135	78	30	,	,	PUNCT
fbem-1135	78	31	resulting	result	VERB
fbem-1135	78	32	in	in	ADP
fbem-1135	78	33	the	the	DET
fbem-1135	78	34	authenticity	authenticity	NOUN
fbem-1135	78	35	of	of	ADP
fbem-1135	78	36	the	the	DET
fbem-1135	78	37	information	information	NOUN
fbem-1135	78	38	can	can	AUX
fbem-1135	78	39	not	not	PART
fbem-1135	78	40	be	be	AUX
fbem-1135	78	41	guaranteed	guarantee	VERB
fbem-1135	78	42	.	.	PUNCT
fbem-1135	79	1	6	6	X
fbem-1135	79	2	.	.	X
fbem-1135	79	3	countermeasures	countermeasure	NOUN
fbem-1135	79	4	and	and	CCONJ
fbem-1135	79	5	suggestions	suggestion	NOUN
fbem-1135	79	6	for	for	ADP
fbem-1135	79	7	strengthening	strengthen	VERB
fbem-1135	79	8	corporate	corporate	ADJ
fbem-1135	79	9	environmental	environmental	ADJ
fbem-1135	79	10	accounting	accounting	NOUN
fbem-1135	79	11	information	information	NOUN
fbem-1135	79	12	disclosure	disclosure	NOUN
fbem-1135	79	13	6.1	6.1	NUM
fbem-1135	79	14	.	.	PUNCT
fbem-1135	80	1	improve	improve	VERB
fbem-1135	80	2	the	the	DET
fbem-1135	80	3	standardization	standardization	NOUN
fbem-1135	80	4	of	of	ADP
fbem-1135	80	5	disclosure	disclosure	NOUN
fbem-1135	80	6	methods	method	NOUN
fbem-1135	80	7	and	and	CCONJ
fbem-1135	80	8	content	content	NOUN
fbem-1135	80	9	first	first	ADV
fbem-1135	80	10	of	of	ADP
fbem-1135	80	11	all	all	PRON
fbem-1135	80	12	,	,	PUNCT
fbem-1135	80	13	listed	list	VERB
fbem-1135	80	14	manufacturing	manufacturing	NOUN
fbem-1135	80	15	companies	company	NOUN
fbem-1135	80	16	should	should	AUX
fbem-1135	80	17	formulate	formulate	VERB
fbem-1135	80	18	a	a	DET
fbem-1135	80	19	targeted	target	VERB
fbem-1135	80	20	environmental	environmental	ADJ
fbem-1135	80	21	accounting	accounting	NOUN
fbem-1135	80	22	information	information	NOUN
fbem-1135	80	23	disclosure	disclosure	NOUN
fbem-1135	80	24	system	system	NOUN
fbem-1135	80	25	according	accord	VERB
fbem-1135	80	26	to	to	ADP
fbem-1135	80	27	their	their	PRON
fbem-1135	80	28	own	own	ADJ
fbem-1135	80	29	actual	actual	ADJ
fbem-1135	80	30	conditions	condition	NOUN
fbem-1135	80	31	,	,	PUNCT
fbem-1135	80	32	and	and	CCONJ
fbem-1135	80	33	digitize	digitize	VERB
fbem-1135	80	34	the	the	DET
fbem-1135	80	35	digitized	digitize	VERB
fbem-1135	80	36	information	information	NOUN
fbem-1135	80	37	to	to	PART
fbem-1135	80	38	ensure	ensure	VERB
fbem-1135	80	39	its	its	PRON
fbem-1135	80	40	authenticity	authenticity	NOUN
fbem-1135	80	41	and	and	CCONJ
fbem-1135	80	42	effectiveness	effectiveness	NOUN
fbem-1135	80	43	.	.	PUNCT
fbem-1135	81	1	secondly	secondly	ADV
fbem-1135	81	2	,	,	PUNCT
fbem-1135	81	3	the	the	DET
fbem-1135	81	4	annual	annual	ADJ
fbem-1135	81	5	report	report	NOUN
fbem-1135	81	6	should	should	AUX
fbem-1135	81	7	not	not	PART
fbem-1135	81	8	simply	simply	ADV
fbem-1135	81	9	disclose	disclose	VERB
fbem-1135	81	10	the	the	DET
fbem-1135	81	11	environmental	environmental	ADJ
fbem-1135	81	12	accounting	accounting	NOUN
fbem-1135	81	13	information	information	NOUN
fbem-1135	81	14	in	in	ADP
fbem-1135	81	15	the	the	DET
fbem-1135	81	16	report	report	NOUN
fbem-1135	81	17	of	of	ADP
fbem-1135	81	18	the	the	DET
fbem-1135	81	19	board	board	NOUN
fbem-1135	81	20	of	of	ADP
fbem-1135	81	21	directors	director	NOUN
fbem-1135	81	22	,	,	PUNCT
fbem-1135	81	23	important	important	ADJ
fbem-1135	81	24	matters	matter	NOUN
fbem-1135	81	25	and	and	CCONJ
fbem-1135	81	26	notes	note	NOUN
fbem-1135	81	27	,	,	PUNCT
fbem-1135	81	28	but	but	CCONJ
fbem-1135	81	29	also	also	ADV
fbem-1135	81	30	set	set	VERB
fbem-1135	81	31	up	up	ADP
fbem-1135	81	32	a	a	DET
fbem-1135	81	33	separate	separate	ADJ
fbem-1135	81	34	section	section	NOUN
fbem-1135	81	35	in	in	ADP
fbem-1135	81	36	the	the	DET
fbem-1135	81	37	annual	annual	ADJ
fbem-1135	81	38	report	report	NOUN
fbem-1135	81	39	to	to	PART
fbem-1135	81	40	disclose	disclose	VERB
fbem-1135	81	41	the	the	DET
fbem-1135	81	42	environmental	environmental	ADJ
fbem-1135	81	43	accounting	accounting	NOUN
fbem-1135	81	44	information	information	NOUN
fbem-1135	81	45	of	of	ADP
fbem-1135	81	46	the	the	DET
fbem-1135	81	47	enterprise	enterprise	NOUN
fbem-1135	81	48	in	in	ADP
fbem-1135	81	49	detail	detail	NOUN
fbem-1135	81	50	.	.	PUNCT
fbem-1135	82	1	it	it	PRON
fbem-1135	82	2	is	be	AUX
fbem-1135	82	3	necessary	necessary	ADJ
fbem-1135	82	4	to	to	PART
fbem-1135	82	5	improve	improve	VERB
fbem-1135	82	6	the	the	DET
fbem-1135	82	7	awareness	awareness	NOUN
fbem-1135	82	8	of	of	ADP
fbem-1135	82	9	enterprises	enterprise	NOUN
fbem-1135	82	10	using	use	VERB
fbem-1135	82	11	social	social	ADJ
fbem-1135	82	12	responsibility	responsibility	NOUN
fbem-1135	82	13	reports	report	NOUN
fbem-1135	82	14	and	and	CCONJ
fbem-1135	82	15	sustainable	sustainable	ADJ
fbem-1135	82	16	development	development	NOUN
fbem-1135	82	17	reports	report	NOUN
fbem-1135	82	18	to	to	PART
fbem-1135	82	19	disclose	disclose	VERB
fbem-1135	82	20	environmental	environmental	ADJ
fbem-1135	82	21	accounting	accounting	NOUN
fbem-1135	82	22	information	information	NOUN
fbem-1135	82	23	,	,	PUNCT
fbem-1135	82	24	and	and	CCONJ
fbem-1135	82	25	increase	increase	VERB
fbem-1135	82	26	the	the	DET
fbem-1135	82	27	way	way	NOUN
fbem-1135	82	28	that	that	PRON
fbem-1135	82	29	listed	list	VERB
fbem-1135	82	30	manufacturing	manufacturing	NOUN
fbem-1135	82	31	companies	company	NOUN
fbem-1135	82	32	disclose	disclose	VERB
fbem-1135	82	33	environmental	environmental	ADJ
fbem-1135	82	34	accounting	accounting	NOUN
fbem-1135	82	35	information	information	NOUN
fbem-1135	82	36	.	.	PUNCT
fbem-1135	83	1	thirdly	thirdly	ADV
fbem-1135	83	2	,	,	PUNCT
fbem-1135	83	3	listed	list	VERB
fbem-1135	83	4	manufacturing	manufacturing	NOUN
fbem-1135	83	5	companies	company	NOUN
fbem-1135	83	6	should	should	AUX
fbem-1135	83	7	improve	improve	VERB
fbem-1135	83	8	the	the	DET
fbem-1135	83	9	authenticity	authenticity	NOUN
fbem-1135	83	10	and	and	CCONJ
fbem-1135	83	11	practicability	practicability	NOUN
fbem-1135	83	12	of	of	ADP
fbem-1135	83	13	environmental	environmental	ADJ
fbem-1135	83	14	accounting	accounting	NOUN
fbem-1135	83	15	information	information	NOUN
fbem-1135	83	16	disclosure[10	disclosure[10	X
fbem-1135	83	17	]	]	X
fbem-1135	83	18	.	.	PUNCT
fbem-1135	84	1	when	when	SCONJ
fbem-1135	84	2	a	a	DET
fbem-1135	84	3	listed	list	VERB
fbem-1135	84	4	manufacturing	manufacture	VERB
fbem-1135	84	5	company	company	NOUN
fbem-1135	84	6	discloses	disclose	VERB
fbem-1135	84	7	environmental	environmental	ADJ
fbem-1135	84	8	accounting	accounting	NOUN
fbem-1135	84	9	information	information	NOUN
fbem-1135	84	10	,	,	PUNCT
fbem-1135	84	11	it	it	PRON
fbem-1135	84	12	no	no	ADV
fbem-1135	84	13	longer	long	ADV
fbem-1135	84	14	only	only	ADV
fbem-1135	84	15	discloses	disclose	VERB
fbem-1135	84	16	positive	positive	ADJ
fbem-1135	84	17	information	information	NOUN
fbem-1135	84	18	that	that	PRON
fbem-1135	84	19	is	be	AUX
fbem-1135	84	20	beneficial	beneficial	ADJ
fbem-1135	84	21	to	to	ADP
fbem-1135	84	22	the	the	DET
fbem-1135	84	23	good	good	ADJ
fbem-1135	84	24	image	image	NOUN
fbem-1135	84	25	of	of	ADP
fbem-1135	84	26	the	the	DET
fbem-1135	84	27	company	company	NOUN
fbem-1135	84	28	,	,	PUNCT
fbem-1135	84	29	but	but	CCONJ
fbem-1135	84	30	also	also	ADV
fbem-1135	84	31	discloses	disclose	VERB
fbem-1135	84	32	the	the	DET
fbem-1135	84	33	negative	negative	ADJ
fbem-1135	84	34	information	information	NOUN
fbem-1135	84	35	involved	involve	VERB
fbem-1135	84	36	in	in	ADP
fbem-1135	84	37	the	the	DET
fbem-1135	84	38	environmental	environmental	ADJ
fbem-1135	84	39	information	information	NOUN
fbem-1135	84	40	disclosure	disclosure	NOUN
fbem-1135	84	41	of	of	ADP
fbem-1135	84	42	listed	list	VERB
fbem-1135	84	43	manufacturing	manufacturing	NOUN
fbem-1135	84	44	companies	company	NOUN
fbem-1135	84	45	according	accord	VERB
fbem-1135	84	46	to	to	ADP
fbem-1135	84	47	the	the	DET
fbem-1135	84	48	actual	actual	ADJ
fbem-1135	84	49	situation	situation	NOUN
fbem-1135	84	50	of	of	ADP
fbem-1135	84	51	the	the	DET
fbem-1135	84	52	company	company	NOUN
fbem-1135	84	53	,	,	PUNCT
fbem-1135	84	54	which	which	PRON
fbem-1135	84	55	is	be	AUX
fbem-1135	84	56	conducive	conducive	ADJ
fbem-1135	84	57	to	to	ADP
fbem-1135	84	58	the	the	DET
fbem-1135	84	59	information	information	NOUN
fbem-1135	84	60	users	user	NOUN
fbem-1135	84	61	can	can	AUX
fbem-1135	84	62	timely	timely	ADV
fbem-1135	84	63	and	and	CCONJ
fbem-1135	84	64	effectively	effectively	ADV
fbem-1135	84	65	understand	understand	VERB
fbem-1135	84	66	the	the	DET
fbem-1135	84	67	real	real	ADJ
fbem-1135	84	68	situation	situation	NOUN
fbem-1135	84	69	of	of	ADP
fbem-1135	84	70	the	the	DET
fbem-1135	84	71	enterprise	enterprise	NOUN
fbem-1135	84	72	.	.	PUNCT
fbem-1135	85	1	finally	finally	ADV
fbem-1135	85	2	,	,	PUNCT
fbem-1135	85	3	because	because	SCONJ
fbem-1135	85	4	information	information	NOUN
fbem-1135	85	5	users	user	NOUN
fbem-1135	85	6	come	come	VERB
fbem-1135	85	7	from	from	ADP
fbem-1135	85	8	different	different	ADJ
fbem-1135	85	9	fields	field	NOUN
fbem-1135	85	10	and	and	CCONJ
fbem-1135	85	11	do	do	AUX
fbem-1135	85	12	not	not	PART
fbem-1135	85	13	have	have	VERB
fbem-1135	85	14	a	a	DET
fbem-1135	85	15	good	good	ADJ
fbem-1135	85	16	understanding	understanding	NOUN
fbem-1135	85	17	of	of	ADP
fbem-1135	85	18	the	the	DET
fbem-1135	85	19	professional	professional	ADJ
fbem-1135	85	20	terms	term	NOUN
fbem-1135	85	21	of	of	ADP
fbem-1135	85	22	environmental	environmental	ADJ
fbem-1135	85	23	accounting	accounting	NOUN
fbem-1135	85	24	information	information	NOUN
fbem-1135	85	25	disclosure	disclosure	NOUN
fbem-1135	85	26	,	,	PUNCT
fbem-1135	85	27	listed	list	VERB
fbem-1135	85	28	manufacturing	manufacturing	NOUN
fbem-1135	85	29	companies	company	NOUN
fbem-1135	85	30	should	should	AUX
fbem-1135	85	31	add	add	VERB
fbem-1135	85	32	notes	note	NOUN
fbem-1135	85	33	to	to	ADP
fbem-1135	85	34	the	the	DET
fbem-1135	85	35	reports	report	NOUN
fbem-1135	85	36	that	that	PRON
fbem-1135	85	37	disclose	disclose	VERB
fbem-1135	85	38	environmental	environmental	ADJ
fbem-1135	85	39	accounting	accounting	NOUN
fbem-1135	85	40	information	information	NOUN
fbem-1135	85	41	to	to	PART
fbem-1135	85	42	explain	explain	VERB
fbem-1135	85	43	the	the	DET
fbem-1135	85	44	professional	professional	ADJ
fbem-1135	85	45	terms	term	NOUN
fbem-1135	85	46	to	to	PART
fbem-1135	85	47	facilitate	facilitate	VERB
fbem-1135	85	48	information	information	NOUN
fbem-1135	85	49	users	user	NOUN
fbem-1135	85	50	.	.	PUNCT
fbem-1135	86	1	in	in	ADP
fbem-1135	86	2	-	-	PUNCT
fbem-1135	86	3	depth	depth	NOUN
fbem-1135	86	4	understanding	understanding	NOUN
fbem-1135	86	5	of	of	ADP
fbem-1135	86	6	environmental	environmental	ADJ
fbem-1135	86	7	accounting	accounting	NOUN
fbem-1135	86	8	information	information	NOUN
fbem-1135	86	9	disclosure	disclosure	NOUN
fbem-1135	86	10	of	of	ADP
fbem-1135	86	11	listed	list	VERB
fbem-1135	86	12	manufacturing	manufacturing	NOUN
fbem-1135	86	13	companies	company	NOUN
fbem-1135	86	14	.	.	PUNCT
fbem-1135	87	1	6.2	6.2	NUM
fbem-1135	87	2	.	.	PUNCT
fbem-1135	87	3	improve	improve	VERB
fbem-1135	87	4	relevant	relevant	ADJ
fbem-1135	87	5	laws	law	NOUN
fbem-1135	87	6	and	and	CCONJ
fbem-1135	87	7	regulations	regulation	NOUN
fbem-1135	87	8	and	and	CCONJ
fbem-1135	87	9	strengthen	strengthen	VERB
fbem-1135	87	10	supervision	supervision	NOUN
fbem-1135	87	11	in	in	ADP
fbem-1135	87	12	recent	recent	ADJ
fbem-1135	87	13	years	year	NOUN
fbem-1135	87	14	,	,	PUNCT
fbem-1135	87	15	the	the	DET
fbem-1135	87	16	country	country	NOUN
fbem-1135	87	17	has	have	AUX
fbem-1135	87	18	paid	pay	VERB
fbem-1135	87	19	more	more	ADJ
fbem-1135	87	20	and	and	CCONJ
fbem-1135	87	21	more	more	ADJ
fbem-1135	87	22	attention	attention	NOUN
fbem-1135	87	23	to	to	ADP
fbem-1135	87	24	the	the	DET
fbem-1135	87	25	disclosure	disclosure	NOUN
fbem-1135	87	26	of	of	ADP
fbem-1135	87	27	environmental	environmental	ADJ
fbem-1135	87	28	accounting	accounting	NOUN
fbem-1135	87	29	information	information	NOUN
fbem-1135	87	30	.	.	PUNCT
fbem-1135	88	1	however	however	ADV
fbem-1135	88	2	,	,	PUNCT
fbem-1135	88	3	our	our	PRON
fbem-1135	88	4	country	country	NOUN
fbem-1135	88	5	's	's	PART
fbem-1135	88	6	laws	law	NOUN
fbem-1135	88	7	,	,	PUNCT
fbem-1135	88	8	regulations	regulation	NOUN
fbem-1135	88	9	and	and	CCONJ
fbem-1135	88	10	policies	policy	NOUN
fbem-1135	88	11	in	in	ADP
fbem-1135	88	12	this	this	DET
fbem-1135	88	13	field	field	NOUN
fbem-1135	88	14	still	still	ADV
fbem-1135	88	15	need	need	VERB
fbem-1135	88	16	to	to	PART
fbem-1135	88	17	be	be	AUX
fbem-1135	88	18	improved	improve	VERB
fbem-1135	88	19	and	and	CCONJ
fbem-1135	88	20	perfected	perfect	VERB
fbem-1135	88	21	,	,	PUNCT
fbem-1135	88	22	and	and	CCONJ
fbem-1135	88	23	the	the	DET
fbem-1135	88	24	laws	law	NOUN
fbem-1135	88	25	and	and	CCONJ
fbem-1135	88	26	regulations	regulation	NOUN
fbem-1135	88	27	that	that	PRON
fbem-1135	88	28	can	can	AUX
fbem-1135	88	29	be	be	AUX
fbem-1135	88	30	specifically	specifically	ADV
fbem-1135	88	31	implemented	implement	VERB
fbem-1135	88	32	are	be	AUX
fbem-1135	88	33	very	very	ADV
fbem-1135	88	34	limited	limited	ADJ
fbem-1135	88	35	.	.	PUNCT
fbem-1135	89	1	this	this	PRON
fbem-1135	89	2	,	,	PUNCT
fbem-1135	89	3	to	to	ADP
fbem-1135	89	4	a	a	DET
fbem-1135	89	5	certain	certain	ADJ
fbem-1135	89	6	extent	extent	NOUN
fbem-1135	89	7	,	,	PUNCT
fbem-1135	89	8	allows	allow	VERB
fbem-1135	89	9	manufacturing	manufacturing	NOUN
fbem-1135	89	10	companies	company	NOUN
fbem-1135	89	11	to	to	PART
fbem-1135	89	12	have	have	VERB
fbem-1135	89	13	certain	certain	ADJ
fbem-1135	89	14	loopholes	loophole	NOUN
fbem-1135	89	15	in	in	ADP
fbem-1135	89	16	the	the	DET
fbem-1135	89	17	disclosure	disclosure	NOUN
fbem-1135	89	18	of	of	ADP
fbem-1135	89	19	environmental	environmental	ADJ
fbem-1135	89	20	accounting	accounting	NOUN
fbem-1135	89	21	information	information	NOUN
fbem-1135	89	22	,	,	PUNCT
fbem-1135	89	23	and	and	CCONJ
fbem-1135	89	24	also	also	ADV
fbem-1135	89	25	makes	make	VERB
fbem-1135	89	26	relevant	relevant	ADJ
fbem-1135	89	27	departments	department	NOUN
fbem-1135	89	28	ignore	ignore	VERB
fbem-1135	89	29	the	the	DET
fbem-1135	89	30	protection	protection	NOUN
fbem-1135	89	31	of	of	ADP
fbem-1135	89	32	the	the	DET
fbem-1135	89	33	environment	environment	NOUN
fbem-1135	89	34	.	.	PUNCT
fbem-1135	90	1	as	as	ADP
fbem-1135	90	2	a	a	DET
fbem-1135	90	3	result	result	NOUN
fbem-1135	90	4	,	,	PUNCT
fbem-1135	90	5	the	the	DET
fbem-1135	90	6	process	process	NOUN
fbem-1135	90	7	of	of	ADP
fbem-1135	90	8	environmental	environmental	ADJ
fbem-1135	90	9	accounting	accounting	NOUN
fbem-1135	90	10	information	information	NOUN
fbem-1135	90	11	disclosure	disclosure	NOUN
fbem-1135	90	12	will	will	AUX
fbem-1135	90	13	be	be	AUX
fbem-1135	90	14	hindered	hinder	VERB
fbem-1135	90	15	,	,	PUNCT
fbem-1135	90	16	and	and	CCONJ
fbem-1135	90	17	manufacturing	manufacturing	NOUN
fbem-1135	90	18	enterprises	enterprise	NOUN
fbem-1135	90	19	will	will	AUX
fbem-1135	90	20	not	not	PART
fbem-1135	90	21	be	be	AUX
fbem-1135	90	22	able	able	ADJ
fbem-1135	90	23	to	to	PART
fbem-1135	90	24	correctly	correctly	ADV
fbem-1135	90	25	fulfill	fulfill	VERB
fbem-1135	90	26	relevant	relevant	ADJ
fbem-1135	90	27	environmental	environmental	ADJ
fbem-1135	90	28	obligations	obligation	NOUN
fbem-1135	90	29	.	.	PUNCT
fbem-1135	91	1	at	at	ADP
fbem-1135	91	2	present	present	ADJ
fbem-1135	91	3	,	,	PUNCT
fbem-1135	91	4	there	there	PRON
fbem-1135	91	5	are	be	VERB
fbem-1135	91	6	no	no	DET
fbem-1135	91	7	mandatory	mandatory	ADJ
fbem-1135	91	8	rules	rule	NOUN
fbem-1135	91	9	for	for	ADP
fbem-1135	91	10	the	the	DET
fbem-1135	91	11	disclosure	disclosure	NOUN
fbem-1135	91	12	of	of	ADP
fbem-1135	91	13	environmental	environmental	ADJ
fbem-1135	91	14	accounting	accounting	NOUN
fbem-1135	91	15	information	information	NOUN
fbem-1135	91	16	by	by	ADP
fbem-1135	91	17	manufacturing	manufacture	VERB
fbem-1135	91	18	enterprises	enterprise	NOUN
fbem-1135	91	19	,	,	PUNCT
fbem-1135	91	20	so	so	SCONJ
fbem-1135	91	21	it	it	PRON
fbem-1135	91	22	is	be	AUX
fbem-1135	91	23	urgent	urgent	ADJ
fbem-1135	91	24	for	for	SCONJ
fbem-1135	91	25	the	the	DET
fbem-1135	91	26	state	state	NOUN
fbem-1135	91	27	to	to	PART
fbem-1135	91	28	establish	establish	VERB
fbem-1135	91	29	and	and	CCONJ
fbem-1135	91	30	improve	improve	VERB
fbem-1135	91	31	relevant	relevant	ADJ
fbem-1135	91	32	laws	law	NOUN
fbem-1135	91	33	and	and	CCONJ
fbem-1135	91	34	62	62	NUM
fbem-1135	91	35	regulations	regulation	NOUN
fbem-1135	91	36	.	.	PUNCT
fbem-1135	92	1	our	our	PRON
fbem-1135	92	2	environmental	environmental	ADJ
fbem-1135	92	3	accounting	accounting	NOUN
fbem-1135	92	4	information	information	NOUN
fbem-1135	92	5	disclosure	disclosure	NOUN
fbem-1135	92	6	started	start	VERB
fbem-1135	92	7	later	later	ADV
fbem-1135	92	8	than	than	ADP
fbem-1135	92	9	that	that	PRON
fbem-1135	92	10	of	of	ADP
fbem-1135	92	11	developed	develop	VERB
fbem-1135	92	12	countries	country	NOUN
fbem-1135	92	13	,	,	PUNCT
fbem-1135	92	14	and	and	CCONJ
fbem-1135	92	15	the	the	DET
fbem-1135	92	16	relevant	relevant	ADJ
fbem-1135	92	17	laws	law	NOUN
fbem-1135	92	18	and	and	CCONJ
fbem-1135	92	19	regulations	regulation	NOUN
fbem-1135	92	20	are	be	AUX
fbem-1135	92	21	not	not	PART
fbem-1135	92	22	perfect	perfect	ADJ
fbem-1135	92	23	.	.	PUNCT
fbem-1135	93	1	we	we	PRON
fbem-1135	93	2	must	must	AUX
fbem-1135	93	3	refer	refer	VERB
fbem-1135	93	4	to	to	ADP
fbem-1135	93	5	the	the	DET
fbem-1135	93	6	relevant	relevant	ADJ
fbem-1135	93	7	laws	law	NOUN
fbem-1135	93	8	and	and	CCONJ
fbem-1135	93	9	regulations	regulation	NOUN
fbem-1135	93	10	of	of	ADP
fbem-1135	93	11	developed	develop	VERB
fbem-1135	93	12	countries	country	NOUN
fbem-1135	93	13	and	and	CCONJ
fbem-1135	93	14	proceed	proceed	VERB
fbem-1135	93	15	from	from	ADP
fbem-1135	93	16	our	our	PRON
fbem-1135	93	17	actual	actual	ADJ
fbem-1135	93	18	situation	situation	NOUN
fbem-1135	93	19	to	to	PART
fbem-1135	93	20	propose	propose	VERB
fbem-1135	93	21	and	and	CCONJ
fbem-1135	93	22	formulate	formulate	VERB
fbem-1135	93	23	laws	law	NOUN
fbem-1135	93	24	and	and	CCONJ
fbem-1135	93	25	regulations	regulation	NOUN
fbem-1135	93	26	suitable	suitable	ADJ
fbem-1135	93	27	for	for	ADP
fbem-1135	93	28	my	my	PRON
fbem-1135	93	29	country	country	NOUN
fbem-1135	93	30	's	's	PART
fbem-1135	93	31	national	national	ADJ
fbem-1135	93	32	conditions	condition	NOUN
fbem-1135	93	33	and	and	CCONJ
fbem-1135	93	34	actual	actual	ADJ
fbem-1135	93	35	conditions	condition	NOUN
fbem-1135	93	36	to	to	PART
fbem-1135	93	37	protect	protect	VERB
fbem-1135	93	38	interests	interest	NOUN
fbem-1135	93	39	of	of	ADP
fbem-1135	93	40	stakeholders[11	stakeholders[11	NOUN
fbem-1135	93	41	]	]	PUNCT
fbem-1135	93	42	.	.	PUNCT
fbem-1135	94	1	it	it	PRON
fbem-1135	94	2	is	be	AUX
fbem-1135	94	3	necessary	necessary	ADJ
fbem-1135	94	4	to	to	PART
fbem-1135	94	5	formulate	formulate	VERB
fbem-1135	94	6	targeted	target	VERB
fbem-1135	94	7	environmental	environmental	ADJ
fbem-1135	94	8	accounting	accounting	NOUN
fbem-1135	94	9	information	information	NOUN
fbem-1135	94	10	disclosure	disclosure	NOUN
fbem-1135	94	11	standards	standard	NOUN
fbem-1135	94	12	according	accord	VERB
fbem-1135	94	13	to	to	ADP
fbem-1135	94	14	the	the	DET
fbem-1135	94	15	actual	actual	ADJ
fbem-1135	94	16	situation	situation	NOUN
fbem-1135	94	17	of	of	ADP
fbem-1135	94	18	manufacturing	manufacturing	NOUN
fbem-1135	94	19	enterprises	enterprise	NOUN
fbem-1135	94	20	,	,	PUNCT
fbem-1135	94	21	add	add	VERB
fbem-1135	94	22	relevant	relevant	ADJ
fbem-1135	94	23	content	content	NOUN
fbem-1135	94	24	of	of	ADP
fbem-1135	94	25	environmental	environmental	ADJ
fbem-1135	94	26	management	management	NOUN
fbem-1135	94	27	to	to	ADP
fbem-1135	94	28	the	the	DET
fbem-1135	94	29	scope	scope	NOUN
fbem-1135	94	30	of	of	ADP
fbem-1135	94	31	environmental	environmental	ADJ
fbem-1135	94	32	accounting	accounting	NOUN
fbem-1135	94	33	information	information	NOUN
fbem-1135	94	34	disclosure	disclosure	NOUN
fbem-1135	94	35	,	,	PUNCT
fbem-1135	94	36	and	and	CCONJ
fbem-1135	94	37	specify	specify	VERB
fbem-1135	94	38	the	the	DET
fbem-1135	94	39	elements	element	NOUN
fbem-1135	94	40	involved	involve	VERB
fbem-1135	94	41	in	in	ADP
fbem-1135	94	42	environmental	environmental	ADJ
fbem-1135	94	43	management	management	NOUN
fbem-1135	94	44	.	.	PUNCT
fbem-1135	95	1	for	for	ADP
fbem-1135	95	2	the	the	DET
fbem-1135	95	3	further	further	ADJ
fbem-1135	95	4	improvement	improvement	NOUN
fbem-1135	95	5	of	of	ADP
fbem-1135	95	6	environmental	environmental	ADJ
fbem-1135	95	7	accounting	accounting	NOUN
fbem-1135	95	8	information	information	NOUN
fbem-1135	95	9	disclosure	disclosure	NOUN
fbem-1135	95	10	standards	standard	NOUN
fbem-1135	95	11	,	,	PUNCT
fbem-1135	95	12	on	on	ADP
fbem-1135	95	13	the	the	DET
fbem-1135	95	14	one	one	NUM
fbem-1135	95	15	hand	hand	NOUN
fbem-1135	95	16	,	,	PUNCT
fbem-1135	95	17	the	the	DET
fbem-1135	95	18	scientific	scientific	ADJ
fbem-1135	95	19	nature	nature	NOUN
fbem-1135	95	20	of	of	ADP
fbem-1135	95	21	environmental	environmental	ADJ
fbem-1135	95	22	accounting	accounting	NOUN
fbem-1135	95	23	information	information	NOUN
fbem-1135	95	24	disclosure	disclosure	NOUN
fbem-1135	95	25	can	can	AUX
fbem-1135	95	26	be	be	AUX
fbem-1135	95	27	effectively	effectively	ADV
fbem-1135	95	28	improved	improve	VERB
fbem-1135	95	29	;	;	PUNCT
fbem-1135	95	30	on	on	ADP
fbem-1135	95	31	the	the	DET
fbem-1135	95	32	other	other	ADJ
fbem-1135	95	33	hand	hand	NOUN
fbem-1135	95	34	,	,	PUNCT
fbem-1135	95	35	the	the	DET
fbem-1135	95	36	quality	quality	NOUN
fbem-1135	95	37	of	of	ADP
fbem-1135	95	38	environmental	environmental	ADJ
fbem-1135	95	39	accounting	accounting	NOUN
fbem-1135	95	40	information	information	NOUN
fbem-1135	95	41	disclosure	disclosure	NOUN
fbem-1135	95	42	by	by	ADP
fbem-1135	95	43	manufacturing	manufacture	VERB
fbem-1135	95	44	enterprises	enterprise	NOUN
fbem-1135	95	45	can	can	AUX
fbem-1135	95	46	be	be	AUX
fbem-1135	95	47	effectively	effectively	ADV
fbem-1135	95	48	improved	improve	VERB
fbem-1135	95	49	.	.	PUNCT
fbem-1135	96	1	at	at	ADP
fbem-1135	96	2	the	the	DET
fbem-1135	96	3	same	same	ADJ
fbem-1135	96	4	time	time	NOUN
fbem-1135	96	5	,	,	PUNCT
fbem-1135	96	6	with	with	ADP
fbem-1135	96	7	the	the	DET
fbem-1135	96	8	assistance	assistance	NOUN
fbem-1135	96	9	of	of	ADP
fbem-1135	96	10	relevant	relevant	ADJ
fbem-1135	96	11	laws	law	NOUN
fbem-1135	96	12	and	and	CCONJ
fbem-1135	96	13	regulations	regulation	NOUN
fbem-1135	96	14	,	,	PUNCT
fbem-1135	96	15	relevant	relevant	ADJ
fbem-1135	96	16	regulatory	regulatory	ADJ
fbem-1135	96	17	authorities	authority	NOUN
fbem-1135	96	18	have	have	AUX
fbem-1135	96	19	established	establish	VERB
fbem-1135	96	20	relevant	relevant	ADJ
fbem-1135	96	21	law	law	NOUN
fbem-1135	96	22	enforcement	enforcement	NOUN
fbem-1135	96	23	teams	team	NOUN
fbem-1135	96	24	to	to	PART
fbem-1135	96	25	strictly	strictly	ADV
fbem-1135	96	26	enforce	enforce	VERB
fbem-1135	96	27	the	the	DET
fbem-1135	96	28	law	law	NOUN
fbem-1135	96	29	,	,	PUNCT
fbem-1135	96	30	thereby	thereby	ADV
fbem-1135	96	31	ensuring	ensure	VERB
fbem-1135	96	32	the	the	DET
fbem-1135	96	33	reliability	reliability	NOUN
fbem-1135	96	34	of	of	ADP
fbem-1135	96	35	environmental	environmental	ADJ
fbem-1135	96	36	accounting	accounting	NOUN
fbem-1135	96	37	information	information	NOUN
fbem-1135	96	38	disclosure	disclosure	NOUN
fbem-1135	96	39	.	.	PUNCT
fbem-1135	97	1	first	first	ADV
fbem-1135	97	2	of	of	ADP
fbem-1135	97	3	all	all	PRON
fbem-1135	97	4	,	,	PUNCT
fbem-1135	97	5	it	it	PRON
fbem-1135	97	6	is	be	AUX
fbem-1135	97	7	necessary	necessary	ADJ
fbem-1135	97	8	to	to	PART
fbem-1135	97	9	carry	carry	VERB
fbem-1135	97	10	out	out	ADP
fbem-1135	97	11	strict	strict	ADJ
fbem-1135	97	12	law	law	NOUN
fbem-1135	97	13	enforcement	enforcement	NOUN
fbem-1135	97	14	.	.	PUNCT
fbem-1135	98	1	under	under	ADP
fbem-1135	98	2	the	the	DET
fbem-1135	98	3	provisions	provision	NOUN
fbem-1135	98	4	of	of	ADP
fbem-1135	98	5	relevant	relevant	ADJ
fbem-1135	98	6	laws	law	NOUN
fbem-1135	98	7	and	and	CCONJ
fbem-1135	98	8	regulations	regulation	NOUN
fbem-1135	98	9	,	,	PUNCT
fbem-1135	98	10	problems	problem	NOUN
fbem-1135	98	11	should	should	AUX
fbem-1135	98	12	be	be	AUX
fbem-1135	98	13	dealt	deal	VERB
fbem-1135	98	14	with	with	ADP
fbem-1135	98	15	in	in	ADP
fbem-1135	98	16	a	a	DET
fbem-1135	98	17	timely	timely	ADJ
fbem-1135	98	18	manner	manner	NOUN
fbem-1135	98	19	,	,	PUNCT
fbem-1135	98	20	and	and	CCONJ
fbem-1135	98	21	severe	severe	ADJ
fbem-1135	98	22	punishment	punishment	NOUN
fbem-1135	98	23	should	should	AUX
fbem-1135	98	24	be	be	AUX
fbem-1135	98	25	done	do	VERB
fbem-1135	98	26	so	so	SCONJ
fbem-1135	98	27	that	that	SCONJ
fbem-1135	98	28	manufacturing	manufacturing	NOUN
fbem-1135	98	29	enterprises	enterprise	NOUN
fbem-1135	98	30	can	can	AUX
fbem-1135	98	31	better	well	ADV
fbem-1135	98	32	learn	learn	VERB
fbem-1135	98	33	from	from	ADP
fbem-1135	98	34	them	they	PRON
fbem-1135	98	35	and	and	CCONJ
fbem-1135	98	36	regulate	regulate	VERB
fbem-1135	98	37	their	their	PRON
fbem-1135	98	38	own	own	ADJ
fbem-1135	98	39	environmental	environmental	ADJ
fbem-1135	98	40	accounting	accounting	NOUN
fbem-1135	98	41	information	information	NOUN
fbem-1135	98	42	disclosure	disclosure	NOUN
fbem-1135	98	43	.	.	PUNCT
fbem-1135	99	1	secondly	secondly	ADV
fbem-1135	99	2	,	,	PUNCT
fbem-1135	99	3	appropriate	appropriate	ADJ
fbem-1135	99	4	incentives	incentive	NOUN
fbem-1135	99	5	and	and	CCONJ
fbem-1135	99	6	publicity	publicity	NOUN
fbem-1135	99	7	should	should	AUX
fbem-1135	99	8	be	be	AUX
fbem-1135	99	9	given	give	VERB
fbem-1135	99	10	to	to	ADP
fbem-1135	99	11	manufacturing	manufacturing	NOUN
fbem-1135	99	12	enterprises	enterprise	NOUN
fbem-1135	99	13	that	that	PRON
fbem-1135	99	14	abide	abide	VERB
fbem-1135	99	15	by	by	ADP
fbem-1135	99	16	relevant	relevant	ADJ
fbem-1135	99	17	laws	law	NOUN
fbem-1135	99	18	and	and	CCONJ
fbem-1135	99	19	regulations	regulation	NOUN
fbem-1135	99	20	and	and	CCONJ
fbem-1135	99	21	can	can	AUX
fbem-1135	99	22	disclose	disclose	VERB
fbem-1135	99	23	environmental	environmental	ADJ
fbem-1135	99	24	accounting	accounting	NOUN
fbem-1135	99	25	information	information	NOUN
fbem-1135	99	26	in	in	ADP
fbem-1135	99	27	a	a	DET
fbem-1135	99	28	timely	timely	ADJ
fbem-1135	99	29	and	and	CCONJ
fbem-1135	99	30	standardized	standardized	ADJ
fbem-1135	99	31	manner	manner	NOUN
fbem-1135	99	32	,	,	PUNCT
fbem-1135	99	33	so	so	SCONJ
fbem-1135	99	34	that	that	SCONJ
fbem-1135	99	35	other	other	ADJ
fbem-1135	99	36	manufacturing	manufacturing	NOUN
fbem-1135	99	37	enterprises	enterprise	NOUN
fbem-1135	99	38	that	that	PRON
fbem-1135	99	39	do	do	AUX
fbem-1135	99	40	not	not	PART
fbem-1135	99	41	comply	comply	VERB
fbem-1135	99	42	with	with	ADP
fbem-1135	99	43	relevant	relevant	ADJ
fbem-1135	99	44	laws	law	NOUN
fbem-1135	99	45	and	and	CCONJ
fbem-1135	99	46	regulations	regulation	NOUN
fbem-1135	99	47	can	can	AUX
fbem-1135	99	48	play	play	VERB
fbem-1135	99	49	a	a	DET
fbem-1135	99	50	good	good	ADJ
fbem-1135	99	51	guiding	guide	VERB
fbem-1135	99	52	role	role	NOUN
fbem-1135	99	53	and	and	CCONJ
fbem-1135	99	54	play	play	VERB
fbem-1135	99	55	a	a	DET
fbem-1135	99	56	role	role	NOUN
fbem-1135	99	57	in	in	ADP
fbem-1135	99	58	to	to	ADP
fbem-1135	99	59	a	a	DET
fbem-1135	99	60	certain	certain	ADJ
fbem-1135	99	61	propaganda	propaganda	NOUN
fbem-1135	99	62	and	and	CCONJ
fbem-1135	99	63	driving	driving	NOUN
fbem-1135	99	64	effect	effect	NOUN
fbem-1135	99	65	.	.	PUNCT
fbem-1135	100	1	finally	finally	ADV
fbem-1135	100	2	,	,	PUNCT
fbem-1135	100	3	it	it	PRON
fbem-1135	100	4	is	be	AUX
fbem-1135	100	5	necessary	necessary	ADJ
fbem-1135	100	6	to	to	PART
fbem-1135	100	7	use	use	VERB
fbem-1135	100	8	the	the	DET
fbem-1135	100	9	role	role	NOUN
fbem-1135	100	10	of	of	ADP
fbem-1135	100	11	big	big	ADJ
fbem-1135	100	12	data	datum	NOUN
fbem-1135	100	13	to	to	PART
fbem-1135	100	14	establish	establish	VERB
fbem-1135	100	15	a	a	DET
fbem-1135	100	16	database	database	NOUN
fbem-1135	100	17	of	of	ADP
fbem-1135	100	18	environmental	environmental	ADJ
fbem-1135	100	19	accounting	accounting	NOUN
fbem-1135	100	20	information	information	NOUN
fbem-1135	100	21	disclosure	disclosure	NOUN
fbem-1135	100	22	,	,	PUNCT
fbem-1135	100	23	and	and	CCONJ
fbem-1135	100	24	to	to	PART
fbem-1135	100	25	observe	observe	VERB
fbem-1135	100	26	and	and	CCONJ
fbem-1135	100	27	supervise	supervise	VERB
fbem-1135	100	28	the	the	DET
fbem-1135	100	29	daily	daily	ADJ
fbem-1135	100	30	production	production	NOUN
fbem-1135	100	31	activities	activity	NOUN
fbem-1135	100	32	of	of	ADP
fbem-1135	100	33	manufacturing	manufacturing	NOUN
fbem-1135	100	34	enterprises	enterprise	NOUN
fbem-1135	100	35	,	,	PUNCT
fbem-1135	100	36	which	which	PRON
fbem-1135	100	37	will	will	AUX
fbem-1135	100	38	help	help	VERB
fbem-1135	100	39	manufacturing	manufacture	VERB
fbem-1135	100	40	enterprises	enterprise	NOUN
fbem-1135	100	41	to	to	PART
fbem-1135	100	42	regulate	regulate	VERB
fbem-1135	100	43	their	their	PRON
fbem-1135	100	44	own	own	ADJ
fbem-1135	100	45	environmental	environmental	ADJ
fbem-1135	100	46	accounting	accounting	NOUN
fbem-1135	100	47	information	information	NOUN
fbem-1135	100	48	disclosure	disclosure	NOUN
fbem-1135	100	49	,	,	PUNCT
fbem-1135	100	50	and	and	CCONJ
fbem-1135	100	51	also	also	ADV
fbem-1135	100	52	help	help	VERB
fbem-1135	100	53	relevant	relevant	ADJ
fbem-1135	100	54	departments	department	NOUN
fbem-1135	100	55	and	and	CCONJ
fbem-1135	100	56	society	society	NOUN
fbem-1135	100	57	.	.	PUNCT
fbem-1135	101	1	the	the	DET
fbem-1135	101	2	public	public	NOUN
fbem-1135	101	3	's	's	PART
fbem-1135	101	4	supervision	supervision	NOUN
fbem-1135	101	5	of	of	ADP
fbem-1135	101	6	the	the	DET
fbem-1135	101	7	environmental	environmental	ADJ
fbem-1135	101	8	accounting	accounting	NOUN
fbem-1135	101	9	information	information	NOUN
fbem-1135	101	10	disclosure	disclosure	NOUN
fbem-1135	101	11	of	of	ADP
fbem-1135	101	12	manufacturing	manufacturing	NOUN
fbem-1135	101	13	enterprises	enterprise	NOUN
fbem-1135	101	14	.	.	PUNCT
fbem-1135	102	1	6.3	6.3	NUM
fbem-1135	102	2	.	.	PUNCT
fbem-1135	103	1	cultivate	cultivate	VERB
fbem-1135	103	2	professional	professional	ADJ
fbem-1135	103	3	talents	talent	NOUN
fbem-1135	103	4	enterprises	enterprise	NOUN
fbem-1135	103	5	should	should	AUX
fbem-1135	103	6	contact	contact	VERB
fbem-1135	103	7	their	their	PRON
fbem-1135	103	8	own	own	ADJ
fbem-1135	103	9	actual	actual	ADJ
fbem-1135	103	10	situation	situation	NOUN
fbem-1135	103	11	and	and	CCONJ
fbem-1135	103	12	organize	organize	VERB
fbem-1135	103	13	more	more	ADJ
fbem-1135	103	14	accounting	accounting	NOUN
fbem-1135	103	15	practitioners	practitioner	NOUN
fbem-1135	103	16	to	to	PART
fbem-1135	103	17	participate	participate	VERB
fbem-1135	103	18	in	in	ADP
fbem-1135	103	19	online	online	ADJ
fbem-1135	103	20	and	and	CCONJ
fbem-1135	103	21	offline	offline	ADJ
fbem-1135	103	22	training	training	NOUN
fbem-1135	103	23	on	on	ADP
fbem-1135	103	24	environmental	environmental	ADJ
fbem-1135	103	25	accounting	accounting	NOUN
fbem-1135	103	26	information	information	NOUN
fbem-1135	103	27	disclosure	disclosure	NOUN
fbem-1135	103	28	,	,	PUNCT
fbem-1135	103	29	so	so	SCONJ
fbem-1135	103	30	as	as	SCONJ
fbem-1135	103	31	to	to	PART
fbem-1135	103	32	improve	improve	VERB
fbem-1135	103	33	the	the	DET
fbem-1135	103	34	awareness	awareness	NOUN
fbem-1135	103	35	level	level	NOUN
fbem-1135	103	36	of	of	ADP
fbem-1135	103	37	existing	exist	VERB
fbem-1135	103	38	accounting	accounting	NOUN
fbem-1135	103	39	practitioners	practitioner	NOUN
fbem-1135	103	40	in	in	ADP
fbem-1135	103	41	the	the	DET
fbem-1135	103	42	enterprise	enterprise	NOUN
fbem-1135	103	43	on	on	ADP
fbem-1135	103	44	environmental	environmental	ADJ
fbem-1135	103	45	accounting	accounting	NOUN
fbem-1135	103	46	information	information	NOUN
fbem-1135	103	47	disclosure	disclosure	NOUN
fbem-1135	103	48	and	and	CCONJ
fbem-1135	103	49	enhance	enhance	VERB
fbem-1135	103	50	the	the	DET
fbem-1135	103	51	knowledge	knowledge	NOUN
fbem-1135	103	52	of	of	ADP
fbem-1135	103	53	relevant	relevant	ADJ
fbem-1135	103	54	knowledge	knowledge	NOUN
fbem-1135	103	55	.	.	PUNCT
fbem-1135	104	1	reserve	reserve	PROPN
fbem-1135	104	2	,	,	PUNCT
fbem-1135	104	3	keep	keep	VERB
fbem-1135	104	4	abreast	abreast	ADV
fbem-1135	104	5	of	of	ADP
fbem-1135	104	6	the	the	DET
fbem-1135	104	7	latest	late	ADJ
fbem-1135	104	8	developments	development	NOUN
fbem-1135	104	9	in	in	ADP
fbem-1135	104	10	environmental	environmental	ADJ
fbem-1135	104	11	accounting	accounting	NOUN
fbem-1135	104	12	information	information	NOUN
fbem-1135	104	13	disclosure	disclosure	NOUN
fbem-1135	104	14	,	,	PUNCT
fbem-1135	104	15	establish	establish	VERB
fbem-1135	104	16	awareness	awareness	NOUN
fbem-1135	104	17	of	of	ADP
fbem-1135	104	18	environmental	environmental	ADJ
fbem-1135	104	19	protection	protection	NOUN
fbem-1135	104	20	,	,	PUNCT
fbem-1135	104	21	improve	improve	VERB
fbem-1135	104	22	the	the	DET
fbem-1135	104	23	overall	overall	ADJ
fbem-1135	104	24	quality	quality	NOUN
fbem-1135	104	25	of	of	ADP
fbem-1135	104	26	accounting	accounting	NOUN
fbem-1135	104	27	practitioners	practitioner	NOUN
fbem-1135	104	28	,	,	PUNCT
fbem-1135	104	29	and	and	CCONJ
fbem-1135	104	30	also	also	ADV
fbem-1135	104	31	help	help	VERB
fbem-1135	104	32	improve	improve	VERB
fbem-1135	104	33	the	the	DET
fbem-1135	104	34	overall	overall	ADJ
fbem-1135	104	35	business	business	NOUN
fbem-1135	104	36	quality	quality	NOUN
fbem-1135	104	37	of	of	ADP
fbem-1135	104	38	the	the	DET
fbem-1135	104	39	financial	financial	ADJ
fbem-1135	104	40	department	department	NOUN
fbem-1135	104	41	of	of	ADP
fbem-1135	104	42	the	the	DET
fbem-1135	104	43	enterprise	enterprise	NOUN
fbem-1135	104	44	.	.	PUNCT
fbem-1135	105	1	because	because	SCONJ
fbem-1135	105	2	environmental	environmental	ADJ
fbem-1135	105	3	accounting	accounting	NOUN
fbem-1135	105	4	is	be	AUX
fbem-1135	105	5	a	a	DET
fbem-1135	105	6	comprehensive	comprehensive	ADJ
fbem-1135	105	7	applied	apply	VERB
fbem-1135	105	8	discipline	discipline	NOUN
fbem-1135	105	9	,	,	PUNCT
fbem-1135	105	10	domestic	domestic	ADJ
fbem-1135	105	11	colleges	college	NOUN
fbem-1135	105	12	and	and	CCONJ
fbem-1135	105	13	universities	university	NOUN
fbem-1135	105	14	should	should	AUX
fbem-1135	105	15	integrate	integrate	VERB
fbem-1135	105	16	their	their	PRON
fbem-1135	105	17	own	own	ADJ
fbem-1135	105	18	resources	resource	NOUN
fbem-1135	105	19	,	,	PUNCT
fbem-1135	105	20	make	make	VERB
fbem-1135	105	21	use	use	NOUN
fbem-1135	105	22	of	of	ADP
fbem-1135	105	23	their	their	PRON
fbem-1135	105	24	own	own	ADJ
fbem-1135	105	25	advantages	advantage	NOUN
fbem-1135	105	26	,	,	PUNCT
fbem-1135	105	27	set	set	VERB
fbem-1135	105	28	up	up	ADP
fbem-1135	105	29	majors	major	NOUN
fbem-1135	105	30	in	in	ADP
fbem-1135	105	31	environmental	environmental	ADJ
fbem-1135	105	32	accounting	accounting	NOUN
fbem-1135	105	33	,	,	PUNCT
fbem-1135	105	34	and	and	CCONJ
fbem-1135	105	35	cultivate	cultivate	VERB
fbem-1135	105	36	students	student	NOUN
fbem-1135	105	37	with	with	ADP
fbem-1135	105	38	environmental	environmental	ADJ
fbem-1135	105	39	accounting	accounting	NOUN
fbem-1135	105	40	knowledge	knowledge	NOUN
fbem-1135	105	41	.	.	PUNCT
fbem-1135	106	1	6.4	6.4	NUM
fbem-1135	106	2	.	.	PUNCT
fbem-1135	107	1	strengthen	strengthen	VERB
fbem-1135	107	2	third	third	ADJ
fbem-1135	107	3	-	-	PUNCT
fbem-1135	107	4	party	party	NOUN
fbem-1135	107	5	audit	audit	NOUN
fbem-1135	107	6	environmental	environmental	ADJ
fbem-1135	107	7	accounting	accounting	NOUN
fbem-1135	107	8	information	information	NOUN
fbem-1135	107	9	that	that	PRON
fbem-1135	107	10	is	be	AUX
fbem-1135	107	11	not	not	PART
fbem-1135	107	12	audited	audit	VERB
fbem-1135	107	13	by	by	ADP
fbem-1135	107	14	a	a	DET
fbem-1135	107	15	third	third	ADJ
fbem-1135	107	16	-	-	PUNCT
fbem-1135	107	17	party	party	NOUN
fbem-1135	107	18	auditor	auditor	NOUN
fbem-1135	107	19	is	be	AUX
fbem-1135	107	20	not	not	PART
fbem-1135	107	21	credible	credible	ADJ
fbem-1135	107	22	.	.	PUNCT
fbem-1135	108	1	therefore	therefore	ADV
fbem-1135	108	2	,	,	PUNCT
fbem-1135	108	3	from	from	ADP
fbem-1135	108	4	a	a	DET
fbem-1135	108	5	long	long	ADJ
fbem-1135	108	6	-	-	PUNCT
fbem-1135	108	7	term	term	NOUN
fbem-1135	108	8	perspective	perspective	NOUN
fbem-1135	108	9	,	,	PUNCT
fbem-1135	108	10	it	it	PRON
fbem-1135	108	11	is	be	AUX
fbem-1135	108	12	necessary	necessary	ADJ
fbem-1135	108	13	and	and	CCONJ
fbem-1135	108	14	feasible	feasible	ADJ
fbem-1135	108	15	to	to	PART
fbem-1135	108	16	audit	audit	VERB
fbem-1135	108	17	corporate	corporate	ADJ
fbem-1135	108	18	environmental	environmental	ADJ
fbem-1135	108	19	accounting	accounting	NOUN
fbem-1135	108	20	information	information	NOUN
fbem-1135	108	21	.	.	PUNCT
fbem-1135	109	1	and	and	CCONJ
fbem-1135	109	2	thirdparty	thirdparty	PROPN
fbem-1135	109	3	audit	audit	NOUN
fbem-1135	109	4	institutions	institution	NOUN
fbem-1135	109	5	also	also	ADV
fbem-1135	109	6	need	need	VERB
fbem-1135	109	7	to	to	PART
fbem-1135	109	8	improve	improve	VERB
fbem-1135	109	9	their	their	PRON
fbem-1135	109	10	staff	staff	NOUN
fbem-1135	109	11	's	's	PART
fbem-1135	109	12	professional	professional	ADJ
fbem-1135	109	13	level	level	NOUN
fbem-1135	109	14	of	of	ADP
fbem-1135	109	15	environmental	environmental	ADJ
fbem-1135	109	16	accounting	accounting	NOUN
fbem-1135	109	17	information	information	NOUN
fbem-1135	109	18	,	,	PUNCT
fbem-1135	109	19	in	in	ADP
fbem-1135	109	20	order	order	NOUN
fbem-1135	109	21	to	to	PART
fbem-1135	109	22	deal	deal	VERB
fbem-1135	109	23	with	with	ADP
fbem-1135	109	24	the	the	DET
fbem-1135	109	25	relevant	relevant	ADJ
fbem-1135	109	26	audit	audit	NOUN
fbem-1135	109	27	work	work	NOUN
fbem-1135	109	28	.	.	PUNCT
fbem-1135	110	1	therefore	therefore	ADV
fbem-1135	110	2	,	,	PUNCT
fbem-1135	110	3	it	it	PRON
fbem-1135	110	4	is	be	AUX
fbem-1135	110	5	also	also	ADV
fbem-1135	110	6	crucial	crucial	ADJ
fbem-1135	110	7	to	to	PART
fbem-1135	110	8	improve	improve	VERB
fbem-1135	110	9	the	the	DET
fbem-1135	110	10	audit	audit	NOUN
fbem-1135	110	11	level	level	NOUN
fbem-1135	110	12	of	of	ADP
fbem-1135	110	13	the	the	DET
fbem-1135	110	14	staff	staff	NOUN
fbem-1135	110	15	of	of	ADP
fbem-1135	110	16	the	the	DET
fbem-1135	110	17	firm	firm	NOUN
fbem-1135	110	18	.	.	PUNCT
fbem-1135	111	1	therefore	therefore	ADV
fbem-1135	111	2	,	,	PUNCT
fbem-1135	111	3	it	it	PRON
fbem-1135	111	4	is	be	AUX
fbem-1135	111	5	necessary	necessary	ADJ
fbem-1135	111	6	to	to	PART
fbem-1135	111	7	introduce	introduce	VERB
fbem-1135	111	8	outstanding	outstanding	ADJ
fbem-1135	111	9	talents	talent	NOUN
fbem-1135	111	10	with	with	ADP
fbem-1135	111	11	environmental	environmental	ADJ
fbem-1135	111	12	accounting	accounting	NOUN
fbem-1135	111	13	knowledge	knowledge	NOUN
fbem-1135	111	14	in	in	ADP
fbem-1135	111	15	a	a	DET
fbem-1135	111	16	targeted	target	VERB
fbem-1135	111	17	manner	manner	NOUN
fbem-1135	111	18	to	to	PART
fbem-1135	111	19	increase	increase	VERB
fbem-1135	111	20	the	the	DET
fbem-1135	111	21	normativeness	normativeness	NOUN
fbem-1135	111	22	of	of	ADP
fbem-1135	111	23	the	the	DET
fbem-1135	111	24	audit	audit	NOUN
fbem-1135	111	25	team	team	NOUN
fbem-1135	111	26	;	;	PUNCT
fbem-1135	111	27	strengthen	strengthen	VERB
fbem-1135	111	28	the	the	DET
fbem-1135	111	29	training	training	NOUN
fbem-1135	111	30	of	of	ADP
fbem-1135	111	31	relevant	relevant	ADJ
fbem-1135	111	32	knowledge	knowledge	NOUN
fbem-1135	111	33	of	of	ADP
fbem-1135	111	34	the	the	DET
fbem-1135	111	35	auditors	auditor	NOUN
fbem-1135	111	36	of	of	ADP
fbem-1135	111	37	the	the	DET
fbem-1135	111	38	firm	firm	NOUN
fbem-1135	111	39	;	;	PUNCT
fbem-1135	111	40	and	and	CCONJ
fbem-1135	111	41	guide	guide	VERB
fbem-1135	111	42	the	the	DET
fbem-1135	111	43	auditors	auditor	NOUN
fbem-1135	111	44	to	to	PART
fbem-1135	111	45	learn	learn	VERB
fbem-1135	111	46	foreign	foreign	ADJ
fbem-1135	111	47	advanced	advanced	ADJ
fbem-1135	111	48	environmental	environmental	ADJ
fbem-1135	111	49	auditing	auditing	NOUN
fbem-1135	111	50	experience	experience	NOUN
fbem-1135	111	51	.	.	PUNCT
fbem-1135	112	1	the	the	DET
fbem-1135	112	2	authenticity	authenticity	NOUN
fbem-1135	112	3	and	and	CCONJ
fbem-1135	112	4	comprehensiveness	comprehensiveness	NOUN
fbem-1135	112	5	of	of	ADP
fbem-1135	112	6	the	the	DET
fbem-1135	112	7	information	information	NOUN
fbem-1135	112	8	disclosed	disclose	VERB
fbem-1135	112	9	by	by	ADP
fbem-1135	112	10	the	the	DET
fbem-1135	112	11	company	company	NOUN
fbem-1135	112	12	will	will	AUX
fbem-1135	112	13	be	be	AUX
fbem-1135	112	14	reviewed	review	VERB
fbem-1135	112	15	by	by	ADP
fbem-1135	112	16	a	a	DET
fbem-1135	112	17	third	third	ADJ
fbem-1135	112	18	party	party	NOUN
fbem-1135	112	19	,	,	PUNCT
fbem-1135	112	20	which	which	PRON
fbem-1135	112	21	can	can	AUX
fbem-1135	112	22	also	also	ADV
fbem-1135	112	23	make	make	VERB
fbem-1135	112	24	up	up	ADP
fbem-1135	112	25	for	for	ADP
fbem-1135	112	26	the	the	DET
fbem-1135	112	27	shortcomings	shortcoming	NOUN
fbem-1135	112	28	in	in	ADP
fbem-1135	112	29	the	the	DET
fbem-1135	112	30	timeliness	timeliness	NOUN
fbem-1135	112	31	of	of	ADP
fbem-1135	112	32	government	government	NOUN
fbem-1135	112	33	supervision	supervision	NOUN
fbem-1135	112	34	and	and	CCONJ
fbem-1135	112	35	the	the	DET
fbem-1135	112	36	effectiveness	effectiveness	NOUN
fbem-1135	112	37	of	of	ADP
fbem-1135	112	38	public	public	ADJ
fbem-1135	112	39	supervision	supervision	NOUN
fbem-1135	112	40	.	.	PUNCT
fbem-1135	113	1	6.5	6.5	NUM
fbem-1135	113	2	.	.	PUNCT
fbem-1135	113	3	enhance	enhance	VERB
fbem-1135	113	4	the	the	DET
fbem-1135	113	5	awareness	awareness	NOUN
fbem-1135	113	6	of	of	ADP
fbem-1135	113	7	environmental	environmental	ADJ
fbem-1135	113	8	accounting	accounting	NOUN
fbem-1135	113	9	information	information	NOUN
fbem-1135	113	10	disclosure	disclosure	NOUN
fbem-1135	113	11	of	of	ADP
fbem-1135	113	12	listed	list	VERB
fbem-1135	113	13	manufacturing	manufacturing	NOUN
fbem-1135	113	14	companies	company	NOUN
fbem-1135	113	15	the	the	DET
fbem-1135	113	16	disclosure	disclosure	NOUN
fbem-1135	113	17	of	of	ADP
fbem-1135	113	18	environmental	environmental	ADJ
fbem-1135	113	19	accounting	accounting	NOUN
fbem-1135	113	20	information	information	NOUN
fbem-1135	113	21	can	can	AUX
fbem-1135	113	22	enable	enable	VERB
fbem-1135	113	23	stakeholders	stakeholder	NOUN
fbem-1135	113	24	to	to	PART
fbem-1135	113	25	accurately	accurately	ADV
fbem-1135	113	26	judge	judge	VERB
fbem-1135	113	27	the	the	DET
fbem-1135	113	28	specific	specific	ADJ
fbem-1135	113	29	situation	situation	NOUN
fbem-1135	113	30	of	of	ADP
fbem-1135	113	31	enterprises	enterprise	NOUN
fbem-1135	113	32	,	,	PUNCT
fbem-1135	113	33	help	help	VERB
fbem-1135	113	34	enterprises	enterprise	NOUN
fbem-1135	113	35	to	to	PART
fbem-1135	113	36	better	well	ADV
fbem-1135	113	37	obtain	obtain	VERB
fbem-1135	113	38	financing	financing	NOUN
fbem-1135	113	39	,	,	PUNCT
fbem-1135	113	40	and	and	CCONJ
fbem-1135	113	41	can	can	AUX
fbem-1135	113	42	also	also	ADV
fbem-1135	113	43	reflect	reflect	VERB
fbem-1135	113	44	the	the	DET
fbem-1135	113	45	ability	ability	NOUN
fbem-1135	113	46	of	of	ADP
fbem-1135	113	47	enterprises	enterprise	NOUN
fbem-1135	113	48	to	to	PART
fbem-1135	113	49	undertake	undertake	VERB
fbem-1135	113	50	social	social	ADJ
fbem-1135	113	51	responsibilities	responsibility	NOUN
fbem-1135	113	52	.	.	PUNCT
fbem-1135	114	1	manufacturing	manufacture	VERB
fbem-1135	114	2	listed	list	VERB
fbem-1135	114	3	companies	company	NOUN
fbem-1135	114	4	disclose	disclose	VERB
fbem-1135	114	5	environmental	environmental	ADJ
fbem-1135	114	6	accounting	accounting	NOUN
fbem-1135	114	7	information	information	NOUN
fbem-1135	114	8	according	accord	VERB
fbem-1135	114	9	to	to	ADP
fbem-1135	114	10	the	the	DET
fbem-1135	114	11	requirements	requirement	NOUN
fbem-1135	114	12	of	of	ADP
fbem-1135	114	13	the	the	DET
fbem-1135	114	14	stock	stock	NOUN
fbem-1135	114	15	exchange	exchange	NOUN
fbem-1135	114	16	,	,	PUNCT
fbem-1135	114	17	so	so	SCONJ
fbem-1135	114	18	there	there	PRON
fbem-1135	114	19	is	be	VERB
fbem-1135	114	20	a	a	DET
fbem-1135	114	21	certain	certain	ADJ
fbem-1135	114	22	degree	degree	NOUN
fbem-1135	114	23	of	of	ADP
fbem-1135	114	24	coping	cope	VERB
fbem-1135	114	25	.	.	PUNCT
fbem-1135	115	1	therefore	therefore	ADV
fbem-1135	115	2	,	,	PUNCT
fbem-1135	115	3	listed	list	VERB
fbem-1135	115	4	manufacturing	manufacturing	NOUN
fbem-1135	115	5	companies	company	NOUN
fbem-1135	115	6	should	should	AUX
fbem-1135	115	7	improve	improve	VERB
fbem-1135	115	8	their	their	PRON
fbem-1135	115	9	awareness	awareness	NOUN
fbem-1135	115	10	of	of	ADP
fbem-1135	115	11	environmental	environmental	ADJ
fbem-1135	115	12	accounting	accounting	NOUN
fbem-1135	115	13	information	information	NOUN
fbem-1135	115	14	disclosure	disclosure	NOUN
fbem-1135	115	15	within	within	ADP
fbem-1135	115	16	the	the	DET
fbem-1135	115	17	enterprise	enterprise	NOUN
fbem-1135	115	18	,	,	PUNCT
fbem-1135	115	19	so	so	SCONJ
fbem-1135	115	20	that	that	SCONJ
fbem-1135	115	21	the	the	DET
fbem-1135	115	22	leadership	leadership	NOUN
fbem-1135	115	23	can	can	AUX
fbem-1135	115	24	actively	actively	ADV
fbem-1135	115	25	accept	accept	VERB
fbem-1135	115	26	environmental	environmental	ADJ
fbem-1135	115	27	accounting	accounting	NOUN
fbem-1135	115	28	information	information	NOUN
fbem-1135	115	29	disclosure	disclosure	NOUN
fbem-1135	115	30	,	,	PUNCT
fbem-1135	115	31	enhance	enhance	VERB
fbem-1135	115	32	their	their	PRON
fbem-1135	115	33	sense	sense	NOUN
fbem-1135	115	34	of	of	ADP
fbem-1135	115	35	responsibility	responsibility	NOUN
fbem-1135	115	36	,	,	PUNCT
fbem-1135	115	37	and	and	CCONJ
fbem-1135	115	38	form	form	VERB
fbem-1135	115	39	a	a	DET
fbem-1135	115	40	cultural	cultural	ADJ
fbem-1135	115	41	quality	quality	NOUN
fbem-1135	115	42	within	within	ADP
fbem-1135	115	43	the	the	DET
fbem-1135	115	44	enterprise	enterprise	NOUN
fbem-1135	115	45	,	,	PUNCT
fbem-1135	115	46	which	which	PRON
fbem-1135	115	47	can	can	AUX
fbem-1135	115	48	establish	establish	VERB
fbem-1135	115	49	a	a	DET
fbem-1135	115	50	good	good	ADJ
fbem-1135	115	51	corporate	corporate	ADJ
fbem-1135	115	52	image	image	NOUN
fbem-1135	115	53	.	.	PUNCT
fbem-1135	115	54	.	.	PUNCT
fbem-1135	116	1	conclusion	conclusion	NOUN
fbem-1135	116	2	to	to	PART
fbem-1135	116	3	sum	sum	VERB
fbem-1135	116	4	up	up	ADP
fbem-1135	116	5	,	,	PUNCT
fbem-1135	116	6	environmental	environmental	ADJ
fbem-1135	116	7	accounting	accounting	NOUN
fbem-1135	116	8	information	information	NOUN
fbem-1135	116	9	disclosure	disclosure	NOUN
fbem-1135	116	10	is	be	AUX
fbem-1135	116	11	an	an	DET
fbem-1135	116	12	emerging	emerge	VERB
fbem-1135	116	13	industry	industry	NOUN
fbem-1135	116	14	that	that	PRON
fbem-1135	116	15	conforms	conform	VERB
fbem-1135	116	16	to	to	ADP
fbem-1135	116	17	the	the	DET
fbem-1135	116	18	development	development	NOUN
fbem-1135	116	19	needs	need	NOUN
fbem-1135	116	20	of	of	ADP
fbem-1135	116	21	the	the	DET
fbem-1135	116	22	times	time	NOUN
fbem-1135	116	23	,	,	PUNCT
fbem-1135	116	24	and	and	CCONJ
fbem-1135	116	25	has	have	VERB
fbem-1135	116	26	its	its	PRON
fbem-1135	116	27	own	own	ADJ
fbem-1135	116	28	needs	need	NOUN
fbem-1135	116	29	for	for	ADP
fbem-1135	116	30	existence	existence	NOUN
fbem-1135	116	31	and	and	CCONJ
fbem-1135	116	32	development	development	NOUN
fbem-1135	116	33	.	.	PUNCT
fbem-1135	117	1	compared	compare	VERB
fbem-1135	117	2	with	with	ADP
fbem-1135	117	3	developed	develop	VERB
fbem-1135	117	4	countries	country	NOUN
fbem-1135	117	5	,	,	PUNCT
fbem-1135	117	6	my	my	PRON
fbem-1135	117	7	country	country	NOUN
fbem-1135	117	8	's	's	PART
fbem-1135	117	9	environmental	environmental	ADJ
fbem-1135	117	10	accounting	accounting	NOUN
fbem-1135	117	11	information	information	NOUN
fbem-1135	117	12	disclosure	disclosure	NOUN
fbem-1135	117	13	is	be	AUX
fbem-1135	117	14	still	still	ADV
fbem-1135	117	15	at	at	ADP
fbem-1135	117	16	a	a	DET
fbem-1135	117	17	relatively	relatively	ADV
fbem-1135	117	18	basic	basic	ADJ
fbem-1135	117	19	stage	stage	NOUN
fbem-1135	117	20	.	.	PUNCT
fbem-1135	118	1	however	however	ADV
fbem-1135	118	2	,	,	PUNCT
fbem-1135	118	3	in	in	ADP
fbem-1135	118	4	recent	recent	ADJ
fbem-1135	118	5	years	year	NOUN
fbem-1135	118	6	,	,	PUNCT
fbem-1135	118	7	the	the	DET
fbem-1135	118	8	research	research	NOUN
fbem-1135	118	9	on	on	ADP
fbem-1135	118	10	environmental	environmental	ADJ
fbem-1135	118	11	accounting	accounting	NOUN
fbem-1135	118	12	information	information	NOUN
fbem-1135	118	13	disclosure	disclosure	NOUN
fbem-1135	118	14	has	have	AUX
fbem-1135	118	15	formed	form	VERB
fbem-1135	118	16	an	an	DET
fbem-1135	118	17	upsurge	upsurge	NOUN
fbem-1135	118	18	.	.	PUNCT
fbem-1135	119	1	through	through	ADP
fbem-1135	119	2	the	the	DET
fbem-1135	119	3	research	research	NOUN
fbem-1135	119	4	on	on	ADP
fbem-1135	119	5	the	the	DET
fbem-1135	119	6	environmental	environmental	ADJ
fbem-1135	119	7	accounting	accounting	NOUN
fbem-1135	119	8	information	information	NOUN
fbem-1135	119	9	disclosure	disclosure	NOUN
fbem-1135	119	10	of	of	ADP
fbem-1135	119	11	listed	list	VERB
fbem-1135	119	12	manufacturing	manufacturing	NOUN
fbem-1135	119	13	enterprises	enterprise	NOUN
fbem-1135	119	14	in	in	ADP
fbem-1135	119	15	my	my	PRON
fbem-1135	119	16	country	country	NOUN
fbem-1135	119	17	,	,	PUNCT
fbem-1135	119	18	it	it	PRON
fbem-1135	119	19	is	be	AUX
fbem-1135	119	20	found	find	VERB
fbem-1135	119	21	that	that	SCONJ
fbem-1135	119	22	there	there	PRON
fbem-1135	119	23	is	be	VERB
fbem-1135	119	24	still	still	ADV
fbem-1135	119	25	a	a	DET
fbem-1135	119	26	lot	lot	NOUN
fbem-1135	119	27	of	of	ADP
fbem-1135	119	28	room	room	NOUN
fbem-1135	119	29	for	for	ADP
fbem-1135	119	30	development	development	NOUN
fbem-1135	119	31	in	in	ADP
fbem-1135	119	32	the	the	DET
fbem-1135	119	33	research	research	NOUN
fbem-1135	119	34	on	on	ADP
fbem-1135	119	35	environmental	environmental	ADJ
fbem-1135	119	36	accounting	accounting	NOUN
fbem-1135	119	37	information	information	NOUN
fbem-1135	119	38	disclosure	disclosure	NOUN
fbem-1135	119	39	in	in	ADP
fbem-1135	119	40	china	china	PROPN
fbem-1135	119	41	.	.	PUNCT
fbem-1135	120	1	relevant	relevant	ADJ
fbem-1135	120	2	scholars	scholar	NOUN
fbem-1135	120	3	need	need	VERB
fbem-1135	120	4	to	to	PART
fbem-1135	120	5	combine	combine	VERB
fbem-1135	120	6	my	my	PRON
fbem-1135	120	7	country	country	NOUN
fbem-1135	120	8	's	's	PART
fbem-1135	120	9	actual	actual	ADJ
fbem-1135	120	10	national	national	ADJ
fbem-1135	120	11	conditions	condition	NOUN
fbem-1135	120	12	and	and	CCONJ
fbem-1135	120	13	learn	learn	VERB
fbem-1135	120	14	from	from	ADP
fbem-1135	120	15	foreign	foreign	ADJ
fbem-1135	120	16	mature	mature	ADJ
fbem-1135	120	17	theories	theory	NOUN
fbem-1135	120	18	to	to	PART
fbem-1135	120	19	explore	explore	VERB
fbem-1135	120	20	an	an	DET
fbem-1135	120	21	environmental	environmental	ADJ
fbem-1135	120	22	accounting	accounting	NOUN
fbem-1135	120	23	information	information	NOUN
fbem-1135	120	24	disclosure	disclosure	NOUN
fbem-1135	120	25	model	model	NOUN
fbem-1135	120	26	that	that	PRON
fbem-1135	120	27	meets	meet	VERB
fbem-1135	120	28	my	my	PRON
fbem-1135	120	29	country	country	NOUN
fbem-1135	120	30	's	's	PART
fbem-1135	120	31	development	development	NOUN
fbem-1135	120	32	needs	need	NOUN
fbem-1135	120	33	.	.	PUNCT
fbem-1135	121	1	if	if	SCONJ
fbem-1135	121	2	a	a	DET
fbem-1135	121	3	listed	list	VERB
fbem-1135	121	4	manufacturing	manufacturing	NOUN
fbem-1135	121	5	company	company	NOUN
fbem-1135	121	6	wants	want	VERB
fbem-1135	121	7	to	to	PART
fbem-1135	121	8	improve	improve	VERB
fbem-1135	121	9	its	its	PRON
fbem-1135	121	10	environmental	environmental	ADJ
fbem-1135	121	11	accounting	accounting	NOUN
fbem-1135	121	12	information	information	NOUN
fbem-1135	121	13	disclosure	disclosure	NOUN
fbem-1135	121	14	system	system	NOUN
fbem-1135	121	15	,	,	PUNCT
fbem-1135	121	16	it	it	PRON
fbem-1135	121	17	needs	need	VERB
fbem-1135	121	18	to	to	PART
fbem-1135	121	19	change	change	VERB
fbem-1135	121	20	from	from	ADP
fbem-1135	121	21	within	within	ADP
fbem-1135	121	22	the	the	DET
fbem-1135	121	23	enterprise	enterprise	NOUN
fbem-1135	121	24	and	and	CCONJ
fbem-1135	121	25	improve	improve	VERB
fbem-1135	121	26	its	its	PRON
fbem-1135	121	27	own	own	ADJ
fbem-1135	121	28	norms	norm	NOUN
fbem-1135	121	29	.	.	PUNCT
fbem-1135	122	1	substantive	substantive	ADJ
fbem-1135	122	2	results	result	NOUN
fbem-1135	122	3	may	may	AUX
fbem-1135	122	4	not	not	PART
fbem-1135	122	5	be	be	AUX
fbem-1135	122	6	achieved	achieve	VERB
fbem-1135	122	7	in	in	ADP
fbem-1135	122	8	the	the	DET
fbem-1135	122	9	short	short	ADJ
fbem-1135	122	10	term	term	NOUN
fbem-1135	122	11	,	,	PUNCT
fbem-1135	122	12	but	but	CCONJ
fbem-1135	122	13	in	in	ADP
fbem-1135	122	14	the	the	DET
fbem-1135	122	15	long	long	ADJ
fbem-1135	122	16	run	run	NOUN
fbem-1135	122	17	,	,	PUNCT
fbem-1135	122	18	there	there	PRON
fbem-1135	122	19	will	will	AUX
fbem-1135	122	20	be	be	AUX
fbem-1135	122	21	substantial	substantial	ADJ
fbem-1135	122	22	development	development	NOUN
fbem-1135	122	23	.	.	PUNCT
fbem-1135	123	1	references	reference	NOUN
fbem-1135	123	2	[	[	X
fbem-1135	123	3	1	1	NUM
fbem-1135	123	4	]	]	X
fbem-1135	123	5	omnamasivaya	omnamasivaya	PROPN
fbem-1135	123	6	b.	b.	PROPN
fbem-1135	123	7	,murthy	,murthy	PUNCT
fbem-1135	123	8	rln	rln	PROPN
fbem-1135	123	9	.	.	PUNCT
fbem-1135	123	10	,ramesh	,ramesh	PUNCT
fbem-1135	124	1	p.	p.	NOUN
fbem-1135	124	2	,akrout	,akrout	PUNCT
fbem-1135	124	3	m.	m.	NOUN
fbem-1135	124	4	m.	m.	NOUN
fbem-1135	124	5	,othman	,othman	PUNCT
fbem-1135	124	6	h.	h.	PROPN
fbem-1135	124	7	b.	b.	PROPN
fbem-1135	124	8	,bani	,bani	PUNCT
fbem-1135	124	9	khalid	khalid	PROPN
fbem-1135	124	10	t.	t.	PROPN
fbem-1135	124	11	,kouhy	,kouhy	PUNCT
fbem-1135	124	12	r.	r.	PROPN
fbem-1135	124	13	,hassan	,hassan	PUNCT
fbem-1135	124	14	63	63	NUM
fbem-1135	124	15	a.	a.	NOUN
fbem-1135	124	16	,diantimala	,diantimala	PUNCT
fbem-1135	124	17	y.	y.	NOUN
fbem-1135	124	18	,amril	,amril	PUNCT
fbem-1135	124	19	t.	t.	PROPN
fbem-1135	124	20	a.	a.	PROPN
fbem-1135	124	21	,khan	,khan	PUNCT
fbem-1135	124	22	i.	i.	PROPN
fbem-1135	124	23	,chand	,chand	PUNCT
fbem-1135	125	1	p.	p.	NOUN
fbem-1135	125	2	v.	v.	PROPN
fbem-1135	125	3	,patel	,patel	PUNCT
fbem-1135	125	4	p.	p.	NOUN
fbem-1135	125	5	a.	a.	NOUN
fbem-1135	125	6	,makhija	,makhija	PUNCT
fbem-1135	125	7	a.	a.	PROPN
fbem-1135	125	8	k.	k.	PROPN
fbem-1135	125	9	,patton	,patton	PUNCT
fbem-1135	125	10	j.	j.	PROPN
fbem-1135	125	11	m.	m.	PROPN
fbem-1135	125	12	,matta	,matta	PUNCT
fbem-1135	125	13	r.	r.	PROPN
fbem-1135	125	14	,mgammal	,mgammal	PUNCT
fbem-1135	125	15	m.	m.	PROPN
fbem-1135	125	16	h.	h.	PROPN
fbem-1135	125	17	,omnamasivya	,omnamasivya	PROPN
fbem-1135	125	18	b.	b.	PROPN
fbem-1135	125	19	,msv	,msv	PROPN
fbem-1135	125	20	,	,	PUNCT
fbem-1135	125	21	shiri	shiri	PROPN
fbem-1135	125	22	m.	m.	NOUN
fbem-1135	125	23	m.	m.	PROPN
fbem-1135	125	24	,salehi	,salehi	PUNCT
fbem-1135	125	25	m.	m.	NOUN
fbem-1135	125	26	,radbon	,radbon	PUNCT
fbem-1135	125	27	a.	a.	PROPN
fbem-1135	125	28	,soetedjo	,soetedjo	PUNCT
fbem-1135	125	29	s.	s.	PROPN
fbem-1135	125	30	,soewarno	,soewarno	PUNCT
fbem-1135	125	31	n.	n.	PROPN
fbem-1135	125	32	,iswahjuni	,iswahjuni	PUNCT
fbem-1135	125	33	,	,	PUNCT
fbem-1135	125	34	am	be	AUX
fbem-1135	125	35	s.	s.	PROPN
fbem-1135	125	36	a.	a.	PROPN
fbem-1135	125	37	,vidhani	,vidhani	PUNCT
fbem-1135	125	38	j.	j.	PROPN
fbem-1135	125	39	,prof	,prof	PUNCT
fbem-1135	125	40	a.	a.	PROPN
fbem-1135	125	41	s	s	AUX
fbem-1135	125	42	..	..	PUNCT
fbem-1135	125	43	is	be	AUX
fbem-1135	125	44	ownership	ownership	NOUN
fbem-1135	125	45	structure	structure	NOUN
fbem-1135	125	46	really	really	ADV
fbem-1135	125	47	influence	influence	VERB
fbem-1135	125	48	environmental	environmental	ADJ
fbem-1135	125	49	accounting	accounting	NOUN
fbem-1135	125	50	and	and	CCONJ
fbem-1135	125	51	disclosure	disclosure	NOUN
fbem-1135	125	52	practices[j	practices[j	NOUN
fbem-1135	125	53	]	]	PUNCT
fbem-1135	125	54	.	.	PUNCT
fbem-1135	126	1	asian	asian	ADJ
fbem-1135	126	2	journal	journal	PROPN
fbem-1135	126	3	of	of	ADP
fbem-1135	126	4	management,2022,12(3	management,2022,12(3	NOUN
fbem-1135	126	5	)	)	PUNCT
fbem-1135	126	6	.	.	PUNCT
fbem-1135	127	1	[	[	X
fbem-1135	127	2	2	2	NUM
fbem-1135	127	3	]	]	PUNCT
fbem-1135	127	4	fonseca	fonseca	PROPN
fbem-1135	127	5	tamara	tamara	PROPN
fbem-1135	127	6	,	,	PUNCT
fbem-1135	127	7	valenti	valenti	PROPN
fbem-1135	127	8	wagner	wagner	PROPN
fbem-1135	127	9	c.	c.	PROPN
fbem-1135	127	10	,giannetti	,giannetti	PUNCT
fbem-1135	127	11	biagio	biagio	PROPN
fbem-1135	127	12	f.	f.	PROPN
fbem-1135	127	13	,gonçalves	,gonçalves	PUNCT
fbem-1135	127	14	fernando	fernando	PROPN
fbem-1135	127	15	h.	h.	PROPN
fbem-1135	127	16	,agostinho	,agostinho	PUNCT
fbem-1135	127	17	feni	feni	PROPN
fbem-1135	127	18	.	.	PUNCT
fbem-1135	128	1	environmental	environmental	ADJ
fbem-1135	128	2	accounting	accounting	NOUN
fbem-1135	128	3	of	of	ADP
fbem-1135	128	4	the	the	DET
fbem-1135	128	5	yellow	yellow	ADJ
fbem-1135	128	6	-	-	PUNCT
fbem-1135	128	7	tail	tail	NOUN
fbem-1135	128	8	lambari	lambari	NOUN
fbem-1135	128	9	aquaculture	aquaculture	NOUN
fbem-1135	128	10	:	:	PUNCT
fbem-1135	128	11	sustainability	sustainability	NOUN
fbem-1135	128	12	of	of	ADP
fbem-1135	128	13	rural	rural	ADJ
fbem-1135	128	14	freshwater	freshwater	NOUN
fbem-1135	128	15	pond	pond	PROPN
fbem-1135	128	16	systems[j	systems[j	PROPN
fbem-1135	128	17	]	]	PUNCT
fbem-1135	128	18	.	.	PUNCT
fbem-1135	128	19	sustainability,2022,14(4	sustainability,2022,14(4	NOUN
fbem-1135	128	20	)	)	PUNCT
fbem-1135	128	21	.	.	PUNCT
fbem-1135	129	1	[	[	X
fbem-1135	129	2	3	3	X
fbem-1135	129	3	]	]	X
fbem-1135	129	4	rui	rui	PROPN
fbem-1135	129	5	xue	xue	PROPN
fbem-1135	129	6	,	,	PUNCT
fbem-1135	129	7	geng	geng	PROPN
fbem-1135	129	8	yong	yong	PROPN
fbem-1135	129	9	,	,	PUNCT
fbem-1135	129	10	zhuang	zhuang	PROPN
fbem-1135	129	11	mufan	mufan	PROPN
fbem-1135	129	12	,	,	PUNCT
fbem-1135	129	13	xiao	xiao	PROPN
fbem-1135	129	14	shijiang	shijiang	PROPN
fbem-1135	129	15	,	,	PUNCT
fbem-1135	129	16	sun	sun	PROPN
fbem-1135	129	17	xin	xin	PROPN
fbem-1135	129	18	.	.	PUNCT
fbem-1135	129	19	emergy	emergy	PROPN
fbem-1135	129	20	-	-	PUNCT
fbem-1135	129	21	based	base	VERB
fbem-1135	129	22	environmental	environmental	ADJ
fbem-1135	129	23	accounting	accounting	NOUN
fbem-1135	129	24	of	of	ADP
fbem-1135	129	25	graphite	graphite	NOUN
fbem-1135	129	26	anode	anode	NOUN
fbem-1135	129	27	material	material	NOUN
fbem-1135	129	28	production[j	production[j	PROPN
fbem-1135	129	29	]	]	PUNCT
fbem-1135	129	30	.	.	PUNCT
fbem-1135	130	1	journal	journal	PROPN
fbem-1135	130	2	of	of	ADP
fbem-1135	130	3	cleaner	clean	ADJ
fbem-1135	130	4	production,2022,339	production,2022,339	NOUN
fbem-1135	130	5	.	.	PUNCT
fbem-1135	131	1	[	[	X
fbem-1135	131	2	4	4	NUM
fbem-1135	131	3	]	]	X
fbem-1135	131	4	tianke	tianke	ADJ
fbem-1135	131	5	gu	gu	PROPN
fbem-1135	131	6	,	,	PUNCT
fbem-1135	131	7	jiawei	jiawei	PROPN
fbem-1135	131	8	yang	yang	PROPN
fbem-1135	131	9	.	.	PUNCT
fbem-1135	131	10	study	study	NOUN
fbem-1135	131	11	on	on	ADP
fbem-1135	131	12	the	the	DET
fbem-1135	131	13	impact	impact	NOUN
fbem-1135	131	14	of	of	ADP
fbem-1135	131	15	the	the	DET
fbem-1135	131	16	quality	quality	NOUN
fbem-1135	131	17	of	of	ADP
fbem-1135	131	18	environmental	environmental	ADJ
fbem-1135	131	19	accounting	accounting	NOUN
fbem-1135	131	20	disclosure	disclosure	NOUN
fbem-1135	131	21	from	from	ADP
fbem-1135	131	22	a	a	DET
fbem-1135	131	23	two	two	NUM
fbem-1135	131	24	-	-	PUNCT
fbem-1135	131	25	factor	factor	NOUN
fbem-1135	131	26	perspective	perspective	NOUN
fbem-1135	131	27	-	-	PUNCT
fbem-1135	131	28	listed	list	VERB
fbem-1135	131	29	chemical	chemical	NOUN
fbem-1135	131	30	companies	company	NOUN
fbem-1135	131	31	as	as	ADP
fbem-1135	131	32	an	an	DET
fbem-1135	131	33	example[j	example[j	NOUN
fbem-1135	131	34	]	]	PUNCT
fbem-1135	131	35	.	.	PUNCT
fbem-1135	132	1	scientific	scientific	ADJ
fbem-1135	132	2	journal	journal	NOUN
fbem-1135	132	3	of	of	ADP
fbem-1135	132	4	economics	economic	NOUN
fbem-1135	132	5	and	and	CCONJ
fbem-1135	132	6	management	management	NOUN
fbem-1135	132	7	research,2022,4(1	research,2022,4(1	NOUN
fbem-1135	132	8	)	)	PUNCT
fbem-1135	132	9	.	.	PUNCT
fbem-1135	133	1	[	[	X
fbem-1135	133	2	5	5	X
fbem-1135	133	3	]	]	X
fbem-1135	133	4	k.r	k.r	PROPN
fbem-1135	133	5	.	.	PROPN
fbem-1135	133	6	gola	gola	PROPN
fbem-1135	133	7	,	,	PUNCT
fbem-1135	133	8	priyam	priyam	NOUN
fbem-1135	133	9	mendiratta	mendiratta	NOUN
fbem-1135	133	10	,	,	PUNCT
fbem-1135	133	11	gaurav	gaurav	PROPN
fbem-1135	133	12	gupta	gupta	PROPN
fbem-1135	133	13	,	,	PUNCT
fbem-1135	133	14	mridul	mridul	ADJ
fbem-1135	133	15	dharwal	dharwal	NOUN
fbem-1135	133	16	.	.	PUNCT
fbem-1135	134	1	green	green	ADJ
fbem-1135	134	2	accounting	accounting	NOUN
fbem-1135	134	3	and	and	CCONJ
fbem-1135	134	4	its	its	PRON
fbem-1135	134	5	application	application	NOUN
fbem-1135	134	6	:	:	PUNCT
fbem-1135	134	7	a	a	DET
fbem-1135	134	8	study	study	NOUN
fbem-1135	134	9	on	on	ADP
fbem-1135	134	10	reporting	reporting	NOUN
fbem-1135	134	11	practices	practice	NOUN
fbem-1135	134	12	of	of	ADP
fbem-1135	134	13	environmental	environmental	ADJ
fbem-1135	134	14	accounting	accounting	NOUN
fbem-1135	134	15	in	in	ADP
fbem-1135	134	16	india[j	india[j	PROPN
fbem-1135	134	17	]	]	PUNCT
fbem-1135	134	18	.	.	PUNCT
fbem-1135	135	1	world	world	PROPN
fbem-1135	135	2	review	review	NOUN
fbem-1135	135	3	of	of	ADP
fbem-1135	135	4	entrepreneurship	entrepreneurship	NOUN
fbem-1135	135	5	,	,	PUNCT
fbem-1135	135	6	management	management	NOUN
fbem-1135	135	7	and	and	CCONJ
fbem-1135	135	8	sustainable	sustainable	ADJ
fbem-1135	135	9	development,2022,18(1	development,2022,18(1	NOUN
fbem-1135	135	10	-	-	PUNCT
fbem-1135	135	11	2	2	NUM
fbem-1135	135	12	)	)	PUNCT
fbem-1135	135	13	.	.	PUNCT
fbem-1135	136	1	[	[	X
fbem-1135	136	2	6	6	NUM
fbem-1135	136	3	]	]	PUNCT
fbem-1135	136	4	tregidga	tregidga	NOUN
fbem-1135	136	5	helen	helen	PROPN
fbem-1135	136	6	,	,	PUNCT
fbem-1135	136	7	laine	laine	PROPN
fbem-1135	136	8	matias	matias	PROPN
fbem-1135	136	9	.	.	PROPN
fbem-1135	137	1	on	on	ADP
fbem-1135	137	2	crisis	crisis	NOUN
fbem-1135	137	3	and	and	CCONJ
fbem-1135	137	4	emergency	emergency	NOUN
fbem-1135	137	5	:	:	PUNCT
fbem-1135	137	6	is	be	AUX
fbem-1135	137	7	it	it	PRON
fbem-1135	137	8	time	time	NOUN
fbem-1135	137	9	to	to	PART
fbem-1135	137	10	rethink	rethink	VERB
fbem-1135	137	11	long	long	ADJ
fbem-1135	137	12	-	-	PUNCT
fbem-1135	137	13	term	term	NOUN
fbem-1135	137	14	environmental	environmental	ADJ
fbem-1135	137	15	accounting?[j	accounting?[j	NOUN
fbem-1135	137	16	]	]	PUNCT
fbem-1135	137	17	.	.	PUNCT
fbem-1135	138	1	critical	critical	ADJ
fbem-1135	138	2	perspectives	perspective	NOUN
fbem-1135	138	3	on	on	ADP
fbem-1135	138	4	accounting,2022,82	accounting,2022,82	PROPN
fbem-1135	138	5	.	.	PUNCT
fbem-1135	139	1	[	[	X
fbem-1135	139	2	7	7	X
fbem-1135	139	3	]	]	X
fbem-1135	139	4	jin	jin	PROPN
fbem-1135	139	5	qiu	qiu	PROPN
fbem-1135	139	6	,	,	PUNCT
fbem-1135	139	7	haiying	haiye	VERB
fbem-1135	139	8	zhang	zhang	PROPN
fbem-1135	139	9	.	.	PUNCT
fbem-1135	140	1	comparative	comparative	ADJ
fbem-1135	140	2	analysis	analysis	NOUN
fbem-1135	140	3	of	of	ADP
fbem-1135	140	4	environmental	environmental	ADJ
fbem-1135	140	5	accounting	accounting	NOUN
fbem-1135	140	6	information	information	NOUN
fbem-1135	140	7	disclosure	disclosure	NOUN
fbem-1135	140	8	of	of	ADP
fbem-1135	140	9	chinese	chinese	ADJ
fbem-1135	140	10	and	and	CCONJ
fbem-1135	140	11	japanese	japanese	PROPN
fbem-1135	140	12	enterprises[j	enterprises[j	PROPN
fbem-1135	140	13	]	]	PUNCT
fbem-1135	140	14	.	.	PUNCT
fbem-1135	141	1	scientific	scientific	ADJ
fbem-1135	141	2	journal	journal	NOUN
fbem-1135	141	3	of	of	ADP
fbem-1135	141	4	economics	economic	NOUN
fbem-1135	141	5	and	and	CCONJ
fbem-1135	141	6	management	management	NOUN
fbem-1135	141	7	research,2021,3(12	research,2021,3(12	NOUN
fbem-1135	141	8	)	)	PUNCT
fbem-1135	141	9	.	.	PUNCT
fbem-1135	142	1	[	[	X
fbem-1135	142	2	8	8	NUM
fbem-1135	142	3	]	]	X
fbem-1135	142	4	liu	liu	PROPN
fbem-1135	142	5	zhibin	zhibin	PROPN
fbem-1135	142	6	,	,	PUNCT
fbem-1135	142	7	bai	bai	PROPN
fbem-1135	142	8	yue	yue	PROPN
fbem-1135	142	9	.	.	PUNCT
fbem-1135	143	1	the	the	DET
fbem-1135	143	2	impact	impact	NOUN
fbem-1135	143	3	of	of	ADP
fbem-1135	143	4	ownership	ownership	NOUN
fbem-1135	143	5	structure	structure	NOUN
fbem-1135	143	6	and	and	CCONJ
fbem-1135	143	7	environmental	environmental	ADJ
fbem-1135	143	8	supervision	supervision	NOUN
fbem-1135	143	9	on	on	ADP
fbem-1135	143	10	the	the	DET
fbem-1135	143	11	environmental	environmental	ADJ
fbem-1135	143	12	accounting	accounting	NOUN
fbem-1135	143	13	information	information	NOUN
fbem-1135	143	14	disclosure	disclosure	NOUN
fbem-1135	143	15	quality	quality	NOUN
fbem-1135	143	16	of	of	ADP
fbem-1135	143	17	high	high	ADJ
fbem-1135	143	18	-	-	PUNCT
fbem-1135	143	19	polluting	pollute	VERB
fbem-1135	143	20	enterprises	enterprise	NOUN
fbem-1135	143	21	in	in	ADP
fbem-1135	143	22	china.[j	china.[j	NOUN
fbem-1135	143	23	]	]	PUNCT
fbem-1135	143	24	.	.	PUNCT
fbem-1135	144	1	environmental	environmental	ADJ
fbem-1135	144	2	science	science	NOUN
fbem-1135	144	3	and	and	CCONJ
fbem-1135	144	4	pollution	pollution	NOUN
fbem-1135	144	5	research	research	NOUN
fbem-1135	144	6	international,2021,29(15	international,2021,29(15	PROPN
fbem-1135	144	7	)	)	PUNCT
fbem-1135	144	8	.	.	PUNCT
fbem-1135	145	1	[	[	X
fbem-1135	145	2	9	9	NUM
fbem-1135	145	3	]	]	X
fbem-1135	145	4	tung	tung	PROPN
fbem-1135	145	5	dao	dao	PROPN
fbem-1135	145	6	nguyen	nguyen	PROPN
fbem-1135	145	7	.	.	PUNCT
fbem-1135	146	1	factors	factor	NOUN
fbem-1135	146	2	affecting	affect	VERB
fbem-1135	146	3	environmental	environmental	ADJ
fbem-1135	146	4	accounting	accounting	NOUN
fbem-1135	146	5	practices	practice	NOUN
fbem-1135	146	6	:	:	PUNCT
fbem-1135	146	7	a	a	DET
fbem-1135	146	8	case	case	NOUN
fbem-1135	146	9	study	study	NOUN
fbem-1135	146	10	of	of	ADP
fbem-1135	146	11	food	food	NOUN
fbem-1135	146	12	and	and	CCONJ
fbem-1135	146	13	beverage	beverage	NOUN
fbem-1135	146	14	enterprises	enterprise	NOUN
fbem-1135	146	15	in	in	ADP
fbem-1135	146	16	vietnam[j	vietnam[j	NOUN
fbem-1135	146	17	]	]	PUNCT
fbem-1135	146	18	.	.	PUNCT
fbem-1135	147	1	the	the	DET
fbem-1135	147	2	journal	journal	NOUN
fbem-1135	147	3	of	of	ADP
fbem-1135	147	4	asian	asian	ADJ
fbem-1135	147	5	finance	finance	NOUN
fbem-1135	147	6	,	,	PUNCT
fbem-1135	147	7	economics	economic	NOUN
fbem-1135	147	8	and	and	CCONJ
fbem-1135	147	9	business	business	NOUN
fbem-1135	147	10	(	(	PUNCT
fbem-1135	147	11	jafeb),2021,8.0(9.0	jafeb),2021,8.0(9.0	PROPN
fbem-1135	147	12	)	)	PUNCT
fbem-1135	147	13	.	.	PUNCT
fbem-1135	148	1	[	[	X
fbem-1135	148	2	10	10	NUM
fbem-1135	148	3	]	]	X
fbem-1135	148	4	gupta	gupta	PROPN
fbem-1135	148	5	gunjan	gunjan	PROPN
fbem-1135	148	6	,	,	PUNCT
fbem-1135	148	7	ezeagba	ezeagba	ADJ
fbem-1135	148	8	c.	c.	PROPN
fbem-1135	148	9	,racheal	,racheal	PUNCT
fbem-1135	148	10	j.	j.	PROPN
fbem-1135	148	11	,chiamaka	,chiamaka	PUNCT
fbem-1135	148	12	u.	u.	PROPN
fbem-1135	148	13	,bhatt	,bhatt	PUNCT
fbem-1135	148	14	k.	k.	PROPN
fbem-1135	148	15	,burritt	,burritt	PUNCT
fbem-1135	148	16	r.	r.	PROPN
fbem-1135	148	17	,dion	,dion	PROPN
fbem-1135	148	18	v	v	PROPN
fbem-1135	148	19	,	,	PUNCT
fbem-1135	148	20	rui	rui	PROPN
fbem-1135	148	21	j.	j.	PROPN
fbem-1135	148	22	,doorasamy	,doorasamy	PROPN
fbem-1135	148	23	m.	m.	PROPN
fbem-1135	148	24	,eze	,eze	PUNCT
fbem-1135	148	25	joseph	joseph	PROPN
fbem-1135	148	26	chukwudi	chukwudi	PROPN
fbem-1135	148	27	,	,	PUNCT
fbem-1135	148	28	nweze	nweze	PROPN
fbem-1135	148	29	augustine	augustine	PROPN
fbem-1135	148	30	uchechukwu	uchechukwu	PROPN
fbem-1135	148	31	,	,	PUNCT
fbem-1135	148	32	enekwe	enekwe	NOUN
fbem-1135	148	33	chinedu	chinedu	NOUN
fbem-1135	148	34	,	,	PUNCT
fbem-1135	148	35	ezeagba	ezeagba	ADJ
fbem-1135	148	36	c.	c.	PROPN
fbem-1135	148	37	,racheal	,racheal	PUNCT
fbem-1135	148	38	j.	j.	PROPN
fbem-1135	148	39	,chiamaka	,chiamaka	PUNCT
fbem-1135	148	40	u.	u.	PROPN
fbem-1135	148	41	,gautam	,gautam	PUNCT
fbem-1135	148	42	r.	r.	PROPN
fbem-1135	148	43	,singh	,singh	PUNCT
fbem-1135	148	44	a.	a.	PROPN
fbem-1135	148	45	,ingumba	,ingumba	PUNCT
fbem-1135	148	46	k.	k.	PROPN
fbem-1135	148	47	,ismail	,ismail	PUNCT
fbem-1135	148	48	n.	n.	PROPN
fbem-1135	148	49	,king	,king	PUNCT
fbem-1135	148	50	m.	m.	NOUN
fbem-1135	148	51	,kumar	,kumar	PUNCT
fbem-1135	148	52	n.a	n.a	PROPN
fbem-1135	148	53	.	.	PROPN
fbem-1135	148	54	,pranitha	,pranitha	PUNCT
fbem-1135	148	55	s.t	s.t	PROPN
fbem-1135	148	56	.	.	PROPN
fbem-1135	148	57	,kumar	,kumar	PROPN
fbem-1135	148	58	k.k	k.k	PROPN
fbem-1135	148	59	.	.	PROPN
fbem-1135	148	60	,kumpulainen	,kumpulainen	PUNCT
fbem-1135	148	61	a.	a.	PROPN
fbem-1135	148	62	,magara	,magara	PUNCT
fbem-1135	148	63	r.	r.	PROPN
fbem-1135	148	64	,aming’a	,aming’a	PUNCT
fbem-1135	148	65	n.	n.	PROPN
fbem-1135	148	66	n.	n.	PROPN
fbem-1135	148	67	,momanyi	,momanyi	PUNCT
fbem-1135	148	68	e	e	PROPN
fbem-1135	148	69	..	..	PUNCT
fbem-1135	148	70	impact	impact	NOUN
fbem-1135	148	71	of	of	ADP
fbem-1135	148	72	environmental	environmental	ADJ
fbem-1135	148	73	accounting	accounting	NOUN
fbem-1135	148	74	practices	practice	NOUN
fbem-1135	148	75	on	on	ADP
fbem-1135	148	76	firm	firm	ADJ
fbem-1135	148	77	performance	performance	NOUN
fbem-1135	148	78	and	and	CCONJ
fbem-1135	148	79	environmental	environmental	ADJ
fbem-1135	148	80	efficiencyan	efficiencyan	ADJ
fbem-1135	148	81	empirical	empirical	ADJ
fbem-1135	148	82	study	study	NOUN
fbem-1135	148	83	with	with	ADP
fbem-1135	148	84	reference	reference	NOUN
fbem-1135	148	85	to	to	ADP
fbem-1135	148	86	the	the	DET
fbem-1135	148	87	indian	indian	PROPN
fbem-1135	148	88	sugarcane	sugarcane	NOUN
fbem-1135	148	89	industry[j	industry[j	NOUN
fbem-1135	148	90	]	]	PUNCT
fbem-1135	148	91	.	.	PUNCT
fbem-1135	149	1	jims8	jims8	PROPN
fbem-1135	149	2	m	m	VERB
fbem-1135	149	3	the	the	DET
fbem-1135	149	4	journal	journal	PROPN
fbem-1135	149	5	of	of	ADP
fbem-1135	149	6	indian	indian	PROPN
fbem-1135	149	7	management	management	PROPN
fbem-1135	149	8	&	&	CCONJ
fbem-1135	149	9	amp	amp	PROPN
fbem-1135	149	10	;	;	PUNCT
fbem-1135	149	11	strategy,2021,26(2	strategy,2021,26(2	ADV
fbem-1135	149	12	)	)	PUNCT
fbem-1135	149	13	.	.	PUNCT
fbem-1135	150	1	[	[	X
fbem-1135	150	2	11	11	NUM
fbem-1135	150	3	]	]	X
fbem-1135	150	4	wong	wong	PROPN
fbem-1135	150	5	alex	alex	PROPN
fbem-1135	150	6	,	,	PUNCT
fbem-1135	150	7	george	george	PROPN
fbem-1135	150	8	sendirella	sendirella	PROPN
fbem-1135	150	9	,	,	PUNCT
fbem-1135	150	10	tanima	tanima	PROPN
fbem-1135	150	11	farzana	farzana	PROPN
fbem-1135	150	12	aman	aman	PROPN
fbem-1135	150	13	.	.	PUNCT
fbem-1135	151	1	operationalising	operationalise	VERB
fbem-1135	151	2	dialogic	dialogic	ADJ
fbem-1135	151	3	accounting	accounting	NOUN
fbem-1135	151	4	education	education	NOUN
fbem-1135	151	5	through	through	ADP
fbem-1135	151	6	praxis	praxis	NOUN
fbem-1135	151	7	and	and	CCONJ
fbem-1135	151	8	social	social	ADJ
fbem-1135	151	9	and	and	CCONJ
fbem-1135	151	10	environmental	environmental	ADJ
fbem-1135	151	11	accounting	accounting	NOUN
fbem-1135	151	12	:	:	PUNCT
fbem-1135	151	13	exploring	explore	VERB
fbem-1135	151	14	student	student	NOUN
fbem-1135	151	15	perspectives[j	perspectives[j	PROPN
fbem-1135	151	16	]	]	PUNCT
fbem-1135	151	17	.	.	PUNCT
fbem-1135	152	1	accounting	accounting	NOUN
fbem-1135	152	2	education,2021,30(5	education,2021,30(5	PROPN
fbem-1135	152	3	)	)	PUNCT
fbem-1135	152	4	.	.	PUNCT