id	sid	tid	token	lemma	pos
fbem-12155	1	1	frontiers	frontier	NOUN
fbem-12155	1	2	in	in	ADP
fbem-12155	1	3	business	business	NOUN
fbem-12155	1	4	,	,	PUNCT
fbem-12155	1	5	economics	economic	NOUN
fbem-12155	1	6	and	and	CCONJ
fbem-12155	1	7	management	management	NOUN
fbem-12155	1	8	issn	issn	PROPN
fbem-12155	1	9	:	:	PUNCT
fbem-12155	1	10	2766	2766	NUM
fbem-12155	1	11	-	-	PUNCT
fbem-12155	1	12	824x	824x	NUM
fbem-12155	1	13	|	|	ADJ
fbem-12155	1	14	vol	vol	NOUN
fbem-12155	1	15	.	.	PUNCT
fbem-12155	2	1	11	11	NUM
fbem-12155	2	2	,	,	PUNCT
fbem-12155	2	3	no	no	INTJ
fbem-12155	2	4	.	.	NOUN
fbem-12155	2	5	2	2	NUM
fbem-12155	2	6	,	,	PUNCT
fbem-12155	2	7	2023	2023	NUM
fbem-12155	2	8	9	9	NUM
fbem-12155	2	9	research	research	NOUN
fbem-12155	2	10	on	on	ADP
fbem-12155	2	11	the	the	DET
fbem-12155	2	12	disclosure	disclosure	NOUN
fbem-12155	2	13	of	of	ADP
fbem-12155	2	14	environmental	environmental	ADJ
fbem-12155	2	15	accounting	accounting	NOUN
fbem-12155	2	16	information	information	NOUN
fbem-12155	2	17	in	in	ADP
fbem-12155	2	18	listed	list	VERB
fbem-12155	2	19	steel	steel	NOUN
fbem-12155	2	20	companies	company	NOUN
fbem-12155	2	21	qingyu	qingyu	VERB
fbem-12155	2	22	zheng1	zheng1	PROPN
fbem-12155	2	23	,	,	PUNCT
fbem-12155	2	24	a	a	DET
fbem-12155	2	25	,	,	PUNCT
fbem-12155	2	26	dongwei	dongwei	NOUN
fbem-12155	2	27	shi1	shi1	PROPN
fbem-12155	2	28	,	,	PUNCT
fbem-12155	2	29	b	b	PROPN
fbem-12155	2	30	1school	1school	NUM
fbem-12155	2	31	of	of	ADP
fbem-12155	2	32	management	management	NOUN
fbem-12155	2	33	,	,	PUNCT
fbem-12155	2	34	sichuan	sichuan	PROPN
fbem-12155	2	35	university	university	PROPN
fbem-12155	2	36	of	of	ADP
fbem-12155	2	37	science	science	PROPN
fbem-12155	2	38	&	&	CCONJ
fbem-12155	2	39	engineering	engineering	PROPN
fbem-12155	2	40	,	,	PUNCT
fbem-12155	2	41	yinbin	yinbin	PROPN
fbem-12155	2	42	644002	644002	NUM
fbem-12155	2	43	,	,	PUNCT
fbem-12155	2	44	china	china	PROPN
fbem-12155	2	45	awyspemail1229@163.com	awyspemail1229@163.com	PROPN
fbem-12155	2	46	,	,	PUNCT
fbem-12155	2	47	b2752240557@qq.com	b2752240557@qq.com	X
fbem-12155	2	48	abstract	abstract	NOUN
fbem-12155	2	49	:	:	PUNCT
fbem-12155	2	50	amid	amid	ADP
fbem-12155	2	51	escalating	escalate	VERB
fbem-12155	2	52	global	global	ADJ
fbem-12155	2	53	environmental	environmental	ADJ
fbem-12155	2	54	challenges	challenge	NOUN
fbem-12155	2	55	,	,	PUNCT
fbem-12155	2	56	the	the	DET
fbem-12155	2	57	transparency	transparency	NOUN
fbem-12155	2	58	in	in	ADP
fbem-12155	2	59	environmental	environmental	ADJ
fbem-12155	2	60	accounting	accounting	NOUN
fbem-12155	2	61	is	be	AUX
fbem-12155	2	62	now	now	ADV
fbem-12155	2	63	central	central	ADJ
fbem-12155	2	64	to	to	ADP
fbem-12155	2	65	upholding	uphold	VERB
fbem-12155	2	66	corporate	corporate	ADJ
fbem-12155	2	67	social	social	ADJ
fbem-12155	2	68	responsibility	responsibility	NOUN
fbem-12155	2	69	and	and	CCONJ
fbem-12155	2	70	fostering	foster	VERB
fbem-12155	2	71	sustainable	sustainable	ADJ
fbem-12155	2	72	growth	growth	NOUN
fbem-12155	2	73	.	.	PUNCT
fbem-12155	3	1	in	in	ADP
fbem-12155	3	2	china	china	PROPN
fbem-12155	3	3	,	,	PUNCT
fbem-12155	3	4	where	where	SCONJ
fbem-12155	3	5	the	the	DET
fbem-12155	3	6	steel	steel	NOUN
fbem-12155	3	7	industry	industry	NOUN
fbem-12155	3	8	significantly	significantly	ADV
fbem-12155	3	9	contributes	contribute	VERB
fbem-12155	3	10	to	to	ADP
fbem-12155	3	11	carbon	carbon	NOUN
fbem-12155	3	12	emissions	emission	NOUN
fbem-12155	3	13	,	,	PUNCT
fbem-12155	3	14	the	the	DET
fbem-12155	3	15	transparency	transparency	NOUN
fbem-12155	3	16	of	of	ADP
fbem-12155	3	17	its	its	PRON
fbem-12155	3	18	environmental	environmental	ADJ
fbem-12155	3	19	accounting	accounting	NOUN
fbem-12155	3	20	is	be	AUX
fbem-12155	3	21	pivotal	pivotal	ADJ
fbem-12155	3	22	to	to	ADP
fbem-12155	3	23	meeting	meet	VERB
fbem-12155	3	24	the	the	DET
fbem-12155	3	25	nation	nation	NOUN
fbem-12155	3	26	's	's	PART
fbem-12155	3	27	"	"	PUNCT
fbem-12155	3	28	dual	dual	ADJ
fbem-12155	3	29	carbon	carbon	NOUN
fbem-12155	3	30	"	"	PUNCT
fbem-12155	3	31	objectives	objective	NOUN
fbem-12155	3	32	.	.	PUNCT
fbem-12155	4	1	this	this	DET
fbem-12155	4	2	study	study	NOUN
fbem-12155	4	3	analyzed	analyze	VERB
fbem-12155	4	4	environmental	environmental	ADJ
fbem-12155	4	5	accounting	accounting	NOUN
fbem-12155	4	6	data	datum	NOUN
fbem-12155	4	7	from	from	ADP
fbem-12155	4	8	28	28	NUM
fbem-12155	4	9	publicly	publicly	ADV
fbem-12155	4	10	listed	list	VERB
fbem-12155	4	11	steel	steel	NOUN
fbem-12155	4	12	companies	company	NOUN
fbem-12155	4	13	,	,	PUNCT
fbem-12155	4	14	drawing	draw	VERB
fbem-12155	4	15	from	from	ADP
fbem-12155	4	16	their	their	PRON
fbem-12155	4	17	annual	annual	ADJ
fbem-12155	4	18	corporate	corporate	ADJ
fbem-12155	4	19	and	and	CCONJ
fbem-12155	4	20	social	social	ADJ
fbem-12155	4	21	responsibility	responsibility	NOUN
fbem-12155	4	22	reports	report	NOUN
fbem-12155	4	23	between	between	ADP
fbem-12155	4	24	2018	2018	NUM
fbem-12155	4	25	and	and	CCONJ
fbem-12155	4	26	2022	2022	NUM
fbem-12155	4	27	.	.	PUNCT
fbem-12155	5	1	the	the	DET
fbem-12155	5	2	findings	finding	NOUN
fbem-12155	5	3	reveal	reveal	VERB
fbem-12155	5	4	advancements	advancement	NOUN
fbem-12155	5	5	in	in	ADP
fbem-12155	5	6	the	the	DET
fbem-12155	5	7	steel	steel	NOUN
fbem-12155	5	8	industry	industry	NOUN
fbem-12155	5	9	's	's	PART
fbem-12155	5	10	environmental	environmental	ADJ
fbem-12155	5	11	accounting	accounting	NOUN
fbem-12155	5	12	practices	practice	NOUN
fbem-12155	5	13	;	;	PUNCT
fbem-12155	5	14	however	however	ADV
fbem-12155	5	15	,	,	PUNCT
fbem-12155	5	16	notable	notable	ADJ
fbem-12155	5	17	inconsistencies	inconsistency	NOUN
fbem-12155	5	18	persist	persist	VERB
fbem-12155	5	19	in	in	ADP
fbem-12155	5	20	disclosure	disclosure	NOUN
fbem-12155	5	21	content	content	NOUN
fbem-12155	5	22	,	,	PUNCT
fbem-12155	5	23	format	format	NOUN
fbem-12155	5	24	,	,	PUNCT
fbem-12155	5	25	frequency	frequency	NOUN
fbem-12155	5	26	,	,	PUNCT
fbem-12155	5	27	and	and	CCONJ
fbem-12155	5	28	accuracy	accuracy	NOUN
fbem-12155	5	29	.	.	PUNCT
fbem-12155	6	1	to	to	PART
fbem-12155	6	2	rectify	rectify	VERB
fbem-12155	6	3	these	these	DET
fbem-12155	6	4	inconsistencies	inconsistency	NOUN
fbem-12155	6	5	,	,	PUNCT
fbem-12155	6	6	this	this	DET
fbem-12155	6	7	paper	paper	NOUN
fbem-12155	6	8	suggests	suggest	VERB
fbem-12155	6	9	targeted	target	VERB
fbem-12155	6	10	measures	measure	NOUN
fbem-12155	6	11	to	to	PART
fbem-12155	6	12	standardize	standardize	VERB
fbem-12155	6	13	and	and	CCONJ
fbem-12155	6	14	improve	improve	VERB
fbem-12155	6	15	the	the	DET
fbem-12155	6	16	environmental	environmental	ADJ
fbem-12155	6	17	accounting	accounting	NOUN
fbem-12155	6	18	disclosures	disclosure	NOUN
fbem-12155	6	19	of	of	ADP
fbem-12155	6	20	china	china	PROPN
fbem-12155	6	21	's	's	PART
fbem-12155	6	22	listed	list	VERB
fbem-12155	6	23	steel	steel	NOUN
fbem-12155	6	24	companies	company	NOUN
fbem-12155	6	25	,	,	PUNCT
fbem-12155	6	26	supporting	support	VERB
fbem-12155	6	27	the	the	DET
fbem-12155	6	28	industry	industry	NOUN
fbem-12155	6	29	's	's	PART
fbem-12155	6	30	and	and	CCONJ
fbem-12155	6	31	nation	nation	NOUN
fbem-12155	6	32	's	's	PART
fbem-12155	6	33	progression	progression	NOUN
fbem-12155	6	34	towards	towards	ADP
fbem-12155	6	35	sustainability	sustainability	NOUN
fbem-12155	6	36	.	.	PUNCT
fbem-12155	7	1	keywords	keyword	NOUN
fbem-12155	7	2	:	:	PUNCT
fbem-12155	7	3	environment	environment	NOUN
fbem-12155	7	4	accounting	accounting	NOUN
fbem-12155	7	5	;	;	PUNCT
fbem-12155	7	6	information	information	NOUN
fbem-12155	7	7	disclosure	disclosure	NOUN
fbem-12155	7	8	,	,	PUNCT
fbem-12155	7	9	steel	steel	NOUN
fbem-12155	7	10	industry	industry	NOUN
fbem-12155	7	11	listed	list	VERB
fbem-12155	7	12	companies	company	NOUN
fbem-12155	7	13	,	,	PUNCT
fbem-12155	7	14	disclosure	disclosure	NOUN
fbem-12155	7	15	countermeasure	countermeasure	NOUN
fbem-12155	7	16	.	.	PUNCT
fbem-12155	8	1	1	1	X
fbem-12155	8	2	.	.	X
fbem-12155	8	3	introduction	introduction	NOUN
fbem-12155	8	4	in	in	ADP
fbem-12155	8	5	the	the	DET
fbem-12155	8	6	context	context	NOUN
fbem-12155	8	7	of	of	ADP
fbem-12155	8	8	21st	21st	ADJ
fbem-12155	8	9	-	-	PUNCT
fbem-12155	8	10	century	century	NOUN
fbem-12155	8	11	globalization	globalization	NOUN
fbem-12155	8	12	,	,	PUNCT
fbem-12155	8	13	environmental	environmental	ADJ
fbem-12155	8	14	issues	issue	NOUN
fbem-12155	8	15	have	have	AUX
fbem-12155	8	16	progressively	progressively	ADV
fbem-12155	8	17	become	become	VERB
fbem-12155	8	18	a	a	DET
fbem-12155	8	19	focal	focal	ADJ
fbem-12155	8	20	point	point	NOUN
fbem-12155	8	21	on	on	ADP
fbem-12155	8	22	the	the	DET
fbem-12155	8	23	international	international	ADJ
fbem-12155	8	24	stage	stage	NOUN
fbem-12155	8	25	,	,	PUNCT
fbem-12155	8	26	with	with	ADP
fbem-12155	8	27	both	both	DET
fbem-12155	8	28	governments	government	NOUN
fbem-12155	8	29	and	and	CCONJ
fbem-12155	8	30	corporations	corporation	NOUN
fbem-12155	8	31	recognizing	recognize	VERB
fbem-12155	8	32	their	their	PRON
fbem-12155	8	33	paramount	paramount	ADJ
fbem-12155	8	34	significance	significance	NOUN
fbem-12155	8	35	.	.	PUNCT
fbem-12155	9	1	this	this	PRON
fbem-12155	9	2	is	be	AUX
fbem-12155	9	3	especially	especially	ADV
fbem-12155	9	4	evident	evident	ADJ
fbem-12155	9	5	in	in	ADP
fbem-12155	9	6	china	china	PROPN
fbem-12155	9	7	with	with	ADP
fbem-12155	9	8	its	its	PRON
fbem-12155	9	9	"	"	PUNCT
fbem-12155	9	10	dual	dual	ADJ
fbem-12155	9	11	carbon	carbon	NOUN
fbem-12155	9	12	"	"	PUNCT
fbem-12155	9	13	goals	goal	NOUN
fbem-12155	9	14	:	:	PUNCT
fbem-12155	9	15	peaking	peak	VERB
fbem-12155	9	16	carbon	carbon	NOUN
fbem-12155	9	17	emissions	emission	NOUN
fbem-12155	9	18	by	by	ADP
fbem-12155	9	19	2030	2030	NUM
fbem-12155	9	20	and	and	CCONJ
fbem-12155	9	21	achieving	achieve	VERB
fbem-12155	9	22	carbon	carbon	NOUN
fbem-12155	9	23	neutrality	neutrality	NOUN
fbem-12155	9	24	by	by	ADP
fbem-12155	9	25	2050	2050	NUM
fbem-12155	9	26	.	.	PUNCT
fbem-12155	10	1	these	these	DET
fbem-12155	10	2	goals	goal	NOUN
fbem-12155	10	3	serve	serve	VERB
fbem-12155	10	4	as	as	ADP
fbem-12155	10	5	milestones	milestone	NOUN
fbem-12155	10	6	for	for	ADP
fbem-12155	10	7	industries	industry	NOUN
fbem-12155	10	8	,	,	PUNCT
fbem-12155	10	9	particularly	particularly	ADV
fbem-12155	10	10	those	those	PRON
fbem-12155	10	11	with	with	ADP
fbem-12155	10	12	high	high	ADJ
fbem-12155	10	13	carbon	carbon	NOUN
fbem-12155	10	14	emissions	emission	NOUN
fbem-12155	10	15	like	like	ADP
fbem-12155	10	16	the	the	DET
fbem-12155	10	17	steel	steel	NOUN
fbem-12155	10	18	sector	sector	NOUN
fbem-12155	10	19	.	.	PUNCT
fbem-12155	11	1	the	the	DET
fbem-12155	11	2	steel	steel	NOUN
fbem-12155	11	3	industry	industry	NOUN
fbem-12155	11	4	,	,	PUNCT
fbem-12155	11	5	a	a	DET
fbem-12155	11	6	cornerstone	cornerstone	NOUN
fbem-12155	11	7	of	of	ADP
fbem-12155	11	8	china	china	PROPN
fbem-12155	11	9	's	's	PART
fbem-12155	11	10	economy	economy	NOUN
fbem-12155	11	11	,	,	PUNCT
fbem-12155	11	12	is	be	AUX
fbem-12155	11	13	also	also	ADV
fbem-12155	11	14	a	a	DET
fbem-12155	11	15	major	major	ADJ
fbem-12155	11	16	carbon	carbon	NOUN
fbem-12155	11	17	emitter	emitter	NOUN
fbem-12155	11	18	.	.	PUNCT
fbem-12155	12	1	recently	recently	ADV
fbem-12155	12	2	,	,	PUNCT
fbem-12155	12	3	while	while	SCONJ
fbem-12155	12	4	numerous	numerous	ADJ
fbem-12155	12	5	steel	steel	NOUN
fbem-12155	12	6	companies	company	NOUN
fbem-12155	12	7	have	have	AUX
fbem-12155	12	8	embraced	embrace	VERB
fbem-12155	12	9	green	green	ADJ
fbem-12155	12	10	technologies	technology	NOUN
fbem-12155	12	11	and	and	CCONJ
fbem-12155	12	12	strategies	strategy	NOUN
fbem-12155	12	13	for	for	ADP
fbem-12155	12	14	low	low	ADJ
fbem-12155	12	15	-	-	PUNCT
fbem-12155	12	16	carbon	carbon	NOUN
fbem-12155	12	17	goals	goal	NOUN
fbem-12155	12	18	,	,	PUNCT
fbem-12155	12	19	the	the	DET
fbem-12155	12	20	industry	industry	NOUN
fbem-12155	12	21	remains	remain	VERB
fbem-12155	12	22	in	in	ADP
fbem-12155	12	23	an	an	DET
fbem-12155	12	24	initial	initial	ADJ
fbem-12155	12	25	phase	phase	NOUN
fbem-12155	12	26	of	of	ADP
fbem-12155	12	27	its	its	PRON
fbem-12155	12	28	green	green	ADJ
fbem-12155	12	29	transition	transition	NOUN
fbem-12155	12	30	.	.	PUNCT
fbem-12155	13	1	thus	thus	ADV
fbem-12155	13	2	,	,	PUNCT
fbem-12155	13	3	clear	clear	ADJ
fbem-12155	13	4	environmental	environmental	ADJ
fbem-12155	13	5	accounting	accounting	NOUN
fbem-12155	13	6	disclosure	disclosure	NOUN
fbem-12155	13	7	is	be	AUX
fbem-12155	13	8	now	now	ADV
fbem-12155	13	9	vital	vital	ADJ
fbem-12155	13	10	for	for	ADP
fbem-12155	13	11	steel	steel	NOUN
fbem-12155	13	12	enterprises	enterprise	NOUN
fbem-12155	13	13	.	.	PUNCT
fbem-12155	14	1	such	such	ADJ
fbem-12155	14	2	disclosure	disclosure	NOUN
fbem-12155	14	3	gives	give	VERB
fbem-12155	14	4	stakeholders	stakeholder	NOUN
fbem-12155	14	5	insight	insight	NOUN
fbem-12155	14	6	into	into	ADP
fbem-12155	14	7	a	a	DET
fbem-12155	14	8	firm	firm	NOUN
fbem-12155	14	9	's	's	PART
fbem-12155	14	10	environmental	environmental	ADJ
fbem-12155	14	11	commitment	commitment	NOUN
fbem-12155	14	12	and	and	CCONJ
fbem-12155	14	13	also	also	ADV
fbem-12155	14	14	propels	propel	VERB
fbem-12155	14	15	the	the	DET
fbem-12155	14	16	business	business	NOUN
fbem-12155	14	17	towards	towards	ADP
fbem-12155	14	18	sustainable	sustainable	ADJ
fbem-12155	14	19	practices	practice	NOUN
fbem-12155	14	20	.	.	PUNCT
fbem-12155	15	1	however	however	ADV
fbem-12155	15	2	,	,	PUNCT
fbem-12155	15	3	current	current	ADJ
fbem-12155	15	4	research	research	NOUN
fbem-12155	15	5	indicates	indicate	VERB
fbem-12155	15	6	that	that	SCONJ
fbem-12155	15	7	china	china	PROPN
fbem-12155	15	8	's	's	PART
fbem-12155	15	9	listed	list	VERB
fbem-12155	15	10	steel	steel	NOUN
fbem-12155	15	11	companies	company	NOUN
fbem-12155	15	12	exhibit	exhibit	VERB
fbem-12155	15	13	notable	notable	ADJ
fbem-12155	15	14	gaps	gap	NOUN
fbem-12155	15	15	in	in	ADP
fbem-12155	15	16	environmental	environmental	ADJ
fbem-12155	15	17	accounting	accounting	NOUN
fbem-12155	15	18	disclosure	disclosure	NOUN
fbem-12155	15	19	.	.	PUNCT
fbem-12155	16	1	given	give	VERB
fbem-12155	16	2	this	this	PRON
fbem-12155	16	3	,	,	PUNCT
fbem-12155	16	4	our	our	PRON
fbem-12155	16	5	study	study	NOUN
fbem-12155	16	6	examined	examine	VERB
fbem-12155	16	7	28	28	NUM
fbem-12155	16	8	publicly	publicly	ADV
fbem-12155	16	9	traded	trade	VERB
fbem-12155	16	10	steel	steel	NOUN
fbem-12155	16	11	companies	company	NOUN
fbem-12155	16	12	,	,	PUNCT
fbem-12155	16	13	analyzing	analyze	VERB
fbem-12155	16	14	their	their	PRON
fbem-12155	16	15	environmental	environmental	ADJ
fbem-12155	16	16	accounting	accounting	NOUN
fbem-12155	16	17	from	from	ADP
fbem-12155	16	18	2018	2018	NUM
fbem-12155	16	19	to	to	ADP
fbem-12155	16	20	2022	2022	NUM
fbem-12155	16	21	.	.	PUNCT
fbem-12155	17	1	this	this	DET
fbem-12155	17	2	research	research	NOUN
fbem-12155	17	3	seeks	seek	VERB
fbem-12155	17	4	to	to	PART
fbem-12155	17	5	offer	offer	VERB
fbem-12155	17	6	robust	robust	ADJ
fbem-12155	17	7	strategies	strategy	NOUN
fbem-12155	17	8	for	for	ADP
fbem-12155	17	9	the	the	DET
fbem-12155	17	10	steel	steel	NOUN
fbem-12155	17	11	industry	industry	NOUN
fbem-12155	17	12	's	's	PART
fbem-12155	17	13	green	green	ADJ
fbem-12155	17	14	transition	transition	NOUN
fbem-12155	17	15	.	.	PUNCT
fbem-12155	18	1	2	2	X
fbem-12155	18	2	.	.	X
fbem-12155	18	3	the	the	DET
fbem-12155	18	4	essence	essence	NOUN
fbem-12155	18	5	of	of	ADP
fbem-12155	18	6	environmental	environmental	ADJ
fbem-12155	18	7	accounting	accounting	NOUN
fbem-12155	18	8	disclosure	disclosure	NOUN
fbem-12155	18	9	2.1	2.1	NUM
fbem-12155	18	10	.	.	PUNCT
fbem-12155	19	1	definition	definition	NOUN
fbem-12155	19	2	of	of	ADP
fbem-12155	19	3	environmental	environmental	ADJ
fbem-12155	19	4	accounting	accounting	NOUN
fbem-12155	19	5	environmental	environmental	ADJ
fbem-12155	19	6	accounting	accounting	NOUN
fbem-12155	19	7	,	,	PUNCT
fbem-12155	19	8	an	an	DET
fbem-12155	19	9	emerging	emerge	VERB
fbem-12155	19	10	field	field	NOUN
fbem-12155	19	11	in	in	ADP
fbem-12155	19	12	accounting	accounting	NOUN
fbem-12155	19	13	,	,	PUNCT
fbem-12155	19	14	centers	center	NOUN
fbem-12155	19	15	on	on	ADP
fbem-12155	19	16	documenting	documenting	NOUN
fbem-12155	19	17	,	,	PUNCT
fbem-12155	19	18	measuring	measure	VERB
fbem-12155	19	19	,	,	PUNCT
fbem-12155	19	20	and	and	CCONJ
fbem-12155	19	21	disclosing	disclose	VERB
fbem-12155	19	22	a	a	DET
fbem-12155	19	23	firm	firm	NOUN
fbem-12155	19	24	's	's	PART
fbem-12155	19	25	environmental	environmental	ADJ
fbem-12155	19	26	engagements	engagement	NOUN
fbem-12155	19	27	during	during	ADP
fbem-12155	19	28	its	its	PRON
fbem-12155	19	29	business	business	NOUN
fbem-12155	19	30	operations	operation	NOUN
fbem-12155	19	31	.	.	PUNCT
fbem-12155	20	1	as	as	ADP
fbem-12155	20	2	global	global	ADJ
fbem-12155	20	3	attention	attention	NOUN
fbem-12155	20	4	to	to	ADP
fbem-12155	20	5	environmental	environmental	ADJ
fbem-12155	20	6	issues	issue	NOUN
fbem-12155	20	7	and	and	CCONJ
fbem-12155	20	8	sustainability	sustainability	NOUN
fbem-12155	20	9	grows	grow	NOUN
fbem-12155	20	10	,	,	PUNCT
fbem-12155	20	11	corporations	corporation	NOUN
fbem-12155	20	12	face	face	VERB
fbem-12155	20	13	increased	increase	VERB
fbem-12155	20	14	pressure	pressure	NOUN
fbem-12155	20	15	to	to	PART
fbem-12155	20	16	clearly	clearly	ADV
fbem-12155	20	17	demonstrate	demonstrate	VERB
fbem-12155	20	18	their	their	PRON
fbem-12155	20	19	environmental	environmental	ADJ
fbem-12155	20	20	commitments	commitment	NOUN
fbem-12155	20	21	and	and	CCONJ
fbem-12155	20	22	sustainable	sustainable	ADJ
fbem-12155	20	23	actions	action	NOUN
fbem-12155	20	24	.	.	PUNCT
fbem-12155	21	1	this	this	PRON
fbem-12155	21	2	emphasizes	emphasize	VERB
fbem-12155	21	3	the	the	DET
fbem-12155	21	4	growing	grow	VERB
fbem-12155	21	5	importance	importance	NOUN
fbem-12155	21	6	of	of	ADP
fbem-12155	21	7	environmental	environmental	ADJ
fbem-12155	21	8	accounting	accounting	NOUN
fbem-12155	21	9	in	in	ADP
fbem-12155	21	10	modern	modern	ADJ
fbem-12155	21	11	corporate	corporate	ADJ
fbem-12155	21	12	management	management	NOUN
fbem-12155	21	13	.	.	PUNCT
fbem-12155	22	1	its	its	PRON
fbem-12155	22	2	central	central	ADJ
fbem-12155	22	3	objective	objective	NOUN
fbem-12155	22	4	is	be	AUX
fbem-12155	22	5	to	to	PART
fbem-12155	22	6	depict	depict	VERB
fbem-12155	22	7	the	the	DET
fbem-12155	22	8	relationship	relationship	NOUN
fbem-12155	22	9	between	between	ADP
fbem-12155	22	10	enterprises	enterprise	NOUN
fbem-12155	22	11	and	and	CCONJ
fbem-12155	22	12	the	the	DET
fbem-12155	22	13	environment	environment	NOUN
fbem-12155	22	14	,	,	PUNCT
fbem-12155	22	15	clarifying	clarify	VERB
fbem-12155	22	16	how	how	SCONJ
fbem-12155	22	17	companies	company	NOUN
fbem-12155	22	18	address	address	VERB
fbem-12155	22	19	and	and	CCONJ
fbem-12155	22	20	mitigate	mitigate	VERB
fbem-12155	22	21	environmental	environmental	ADJ
fbem-12155	22	22	impacts	impact	NOUN
fbem-12155	22	23	.	.	PUNCT
fbem-12155	23	1	this	this	PRON
fbem-12155	23	2	primarily	primarily	ADV
fbem-12155	23	3	involves	involve	VERB
fbem-12155	23	4	detailed	detailed	ADJ
fbem-12155	23	5	documentation	documentation	NOUN
fbem-12155	23	6	and	and	CCONJ
fbem-12155	23	7	analysis	analysis	NOUN
fbem-12155	23	8	of	of	ADP
fbem-12155	23	9	environmental	environmental	ADJ
fbem-12155	23	10	costs	cost	NOUN
fbem-12155	23	11	,	,	PUNCT
fbem-12155	23	12	benefits	benefit	NOUN
fbem-12155	23	13	,	,	PUNCT
fbem-12155	23	14	risk	risk	NOUN
fbem-12155	23	15	strategies	strategy	NOUN
fbem-12155	23	16	,	,	PUNCT
fbem-12155	23	17	and	and	CCONJ
fbem-12155	23	18	performance[1	performance[1	X
fbem-12155	23	19	]	]	PUNCT
fbem-12155	23	20	.	.	PUNCT
fbem-12155	24	1	through	through	ADP
fbem-12155	24	2	this	this	DET
fbem-12155	24	3	information	information	NOUN
fbem-12155	24	4	,	,	PUNCT
fbem-12155	24	5	stakeholders	stakeholder	NOUN
fbem-12155	24	6	can	can	AUX
fbem-12155	24	7	not	not	PART
fbem-12155	24	8	only	only	ADV
fbem-12155	24	9	gain	gain	VERB
fbem-12155	24	10	profound	profound	ADJ
fbem-12155	24	11	insights	insight	NOUN
fbem-12155	24	12	into	into	ADP
fbem-12155	24	13	a	a	DET
fbem-12155	24	14	firm	firm	NOUN
fbem-12155	24	15	's	's	PART
fbem-12155	24	16	environmental	environmental	ADJ
fbem-12155	24	17	responsibility	responsibility	NOUN
fbem-12155	24	18	and	and	CCONJ
fbem-12155	24	19	sustainability	sustainability	NOUN
fbem-12155	24	20	but	but	CCONJ
fbem-12155	24	21	also	also	ADV
fbem-12155	24	22	make	make	VERB
fbem-12155	24	23	more	more	ADV
fbem-12155	24	24	informed	informed	ADJ
fbem-12155	24	25	decisions	decision	NOUN
fbem-12155	24	26	.	.	PUNCT
fbem-12155	25	1	for	for	ADP
fbem-12155	25	2	instance	instance	NOUN
fbem-12155	25	3	,	,	PUNCT
fbem-12155	25	4	a	a	DET
fbem-12155	25	5	manufacturing	manufacture	VERB
fbem-12155	25	6	company	company	NOUN
fbem-12155	25	7	might	might	AUX
fbem-12155	25	8	meticulously	meticulously	ADV
fbem-12155	25	9	record	record	VERB
fbem-12155	25	10	its	its	PRON
fbem-12155	25	11	energy	energy	NOUN
fbem-12155	25	12	consumption	consumption	NOUN
fbem-12155	25	13	,	,	PUNCT
fbem-12155	25	14	wastewater	wastewater	NOUN
fbem-12155	25	15	discharge	discharge	NOUN
fbem-12155	25	16	,	,	PUNCT
fbem-12155	25	17	and	and	CCONJ
fbem-12155	25	18	waste	waste	NOUN
fbem-12155	25	19	management	management	NOUN
fbem-12155	25	20	costs	cost	NOUN
fbem-12155	25	21	during	during	ADP
fbem-12155	25	22	the	the	DET
fbem-12155	25	23	production	production	NOUN
fbem-12155	25	24	process.such	process.such	PROPN
fbem-12155	25	25	data	datum	NOUN
fbem-12155	25	26	not	not	PART
fbem-12155	25	27	only	only	ADV
fbem-12155	25	28	provides	provide	VERB
fbem-12155	25	29	the	the	DET
fbem-12155	25	30	firm	firm	NOUN
fbem-12155	25	31	with	with	ADP
fbem-12155	25	32	a	a	DET
fbem-12155	25	33	foundation	foundation	NOUN
fbem-12155	25	34	for	for	ADP
fbem-12155	25	35	identifying	identify	VERB
fbem-12155	25	36	potential	potential	ADJ
fbem-12155	25	37	savings	saving	NOUN
fbem-12155	25	38	opportunities	opportunity	NOUN
fbem-12155	25	39	but	but	CCONJ
fbem-12155	25	40	also	also	ADV
fbem-12155	25	41	offers	offer	VERB
fbem-12155	25	42	investors	investor	NOUN
fbem-12155	25	43	and	and	CCONJ
fbem-12155	25	44	other	other	ADJ
fbem-12155	25	45	stakeholders	stakeholder	NOUN
fbem-12155	25	46	a	a	DET
fbem-12155	25	47	clear	clear	ADJ
fbem-12155	25	48	window	window	NOUN
fbem-12155	25	49	into	into	ADP
fbem-12155	25	50	the	the	DET
fbem-12155	25	51	company	company	NOUN
fbem-12155	25	52	's	's	PART
fbem-12155	25	53	environmental	environmental	ADJ
fbem-12155	25	54	management	management	NOUN
fbem-12155	25	55	practices	practice	NOUN
fbem-12155	25	56	.	.	PUNCT
fbem-12155	26	1	2.2	2.2	NUM
fbem-12155	26	2	.	.	PUNCT
fbem-12155	26	3	content	content	NOUN
fbem-12155	26	4	of	of	ADP
fbem-12155	26	5	environmental	environmental	ADJ
fbem-12155	26	6	accounting	accounting	NOUN
fbem-12155	26	7	information	information	NOUN
fbem-12155	26	8	disclosure	disclosure	PROPN
fbem-12155	26	9	environmental	environmental	ADJ
fbem-12155	26	10	accounting	accounting	NOUN
fbem-12155	26	11	disclosure	disclosure	NOUN
fbem-12155	26	12	provides	provide	VERB
fbem-12155	26	13	stakeholders	stakeholder	NOUN
fbem-12155	26	14	insight	insight	NOUN
fbem-12155	26	15	into	into	ADP
fbem-12155	26	16	an	an	DET
fbem-12155	26	17	organization	organization	NOUN
fbem-12155	26	18	's	's	PART
fbem-12155	26	19	environmental	environmental	ADJ
fbem-12155	26	20	engagements	engagement	NOUN
fbem-12155	26	21	during	during	ADP
fbem-12155	26	22	its	its	PRON
fbem-12155	26	23	business	business	NOUN
fbem-12155	26	24	operations	operation	NOUN
fbem-12155	26	25	.	.	PUNCT
fbem-12155	27	1	this	this	DET
fbem-12155	27	2	disclosure	disclosure	NOUN
fbem-12155	27	3	highlights	highlight	VERB
fbem-12155	27	4	key	key	ADJ
fbem-12155	27	5	areas	area	NOUN
fbem-12155	27	6	of	of	ADP
fbem-12155	27	7	interest	interest	NOUN
fbem-12155	27	8	.	.	PUNCT
fbem-12155	28	1	firstly	firstly	ADV
fbem-12155	28	2	,	,	PUNCT
fbem-12155	28	3	environmental	environmental	ADJ
fbem-12155	28	4	costs	cost	NOUN
fbem-12155	28	5	show	show	VERB
fbem-12155	28	6	stakeholders	stakeholder	NOUN
fbem-12155	28	7	the	the	DET
fbem-12155	28	8	specific	specific	ADJ
fbem-12155	28	9	investments	investment	NOUN
fbem-12155	28	10	a	a	DET
fbem-12155	28	11	company	company	NOUN
fbem-12155	28	12	undertakes	undertake	VERB
fbem-12155	28	13	for	for	ADP
fbem-12155	28	14	environmental	environmental	ADJ
fbem-12155	28	15	protection	protection	NOUN
fbem-12155	28	16	and	and	CCONJ
fbem-12155	28	17	sustainability	sustainability	NOUN
fbem-12155	28	18	[	[	X
fbem-12155	28	19	2	2	NUM
fbem-12155	28	20	]	]	PUNCT
fbem-12155	28	21	.	.	PUNCT
fbem-12155	29	1	for	for	ADP
fbem-12155	29	2	instance	instance	NOUN
fbem-12155	29	3	,	,	PUNCT
fbem-12155	29	4	mining	mining	NOUN
fbem-12155	29	5	companies	company	NOUN
fbem-12155	29	6	may	may	AUX
fbem-12155	29	7	outline	outline	VERB
fbem-12155	29	8	expenses	expense	NOUN
fbem-12155	29	9	related	relate	VERB
fbem-12155	29	10	to	to	ADP
fbem-12155	29	11	tailings	tailing	NOUN
fbem-12155	29	12	management	management	NOUN
fbem-12155	29	13	and	and	CCONJ
fbem-12155	29	14	land	land	NOUN
fbem-12155	29	15	reclamation	reclamation	NOUN
fbem-12155	29	16	.	.	PUNCT
fbem-12155	30	1	secondly	secondly	ADV
fbem-12155	30	2	,	,	PUNCT
fbem-12155	30	3	environmental	environmental	ADJ
fbem-12155	30	4	benefits	benefit	NOUN
fbem-12155	30	5	illuminate	illuminate	VERB
fbem-12155	30	6	the	the	DET
fbem-12155	30	7	economic	economic	ADJ
fbem-12155	30	8	gains	gain	NOUN
fbem-12155	30	9	from	from	ADP
fbem-12155	30	10	a	a	DET
fbem-12155	30	11	company	company	NOUN
fbem-12155	30	12	's	's	PART
fbem-12155	30	13	eco	eco	NOUN
fbem-12155	30	14	-	-	PUNCT
fbem-12155	30	15	friendly	friendly	ADJ
fbem-12155	30	16	actions	action	NOUN
fbem-12155	30	17	.	.	PUNCT
fbem-12155	31	1	for	for	ADP
fbem-12155	31	2	example	example	NOUN
fbem-12155	31	3	,	,	PUNCT
fbem-12155	31	4	by	by	ADP
fbem-12155	31	5	improving	improve	VERB
fbem-12155	31	6	energy	energy	NOUN
fbem-12155	31	7	efficiency	efficiency	NOUN
fbem-12155	31	8	or	or	CCONJ
fbem-12155	31	9	using	use	VERB
fbem-12155	31	10	renewable	renewable	ADJ
fbem-12155	31	11	sources	source	NOUN
fbem-12155	31	12	,	,	PUNCT
fbem-12155	31	13	companies	company	NOUN
fbem-12155	31	14	can	can	AUX
fbem-12155	31	15	cut	cut	VERB
fbem-12155	31	16	down	down	ADP
fbem-12155	31	17	on	on	ADP
fbem-12155	31	18	energy	energy	NOUN
fbem-12155	31	19	costs	cost	NOUN
fbem-12155	31	20	.	.	PUNCT
fbem-12155	32	1	regarding	regard	VERB
fbem-12155	32	2	environmental	environmental	ADJ
fbem-12155	32	3	risk	risk	NOUN
fbem-12155	32	4	management	management	NOUN
fbem-12155	32	5	,	,	PUNCT
fbem-12155	32	6	corporations	corporation	NOUN
fbem-12155	32	7	should	should	AUX
fbem-12155	32	8	illustrate	illustrate	VERB
fbem-12155	32	9	their	their	PRON
fbem-12155	32	10	methods	method	NOUN
fbem-12155	32	11	of	of	ADP
fbem-12155	32	12	assessing	assess	VERB
fbem-12155	32	13	and	and	CCONJ
fbem-12155	32	14	mitigating	mitigate	VERB
fbem-12155	32	15	environmental	environmental	ADJ
fbem-12155	32	16	risks	risk	NOUN
fbem-12155	32	17	.	.	PUNCT
fbem-12155	33	1	given	give	VERB
fbem-12155	33	2	the	the	DET
fbem-12155	33	3	mounting	mount	VERB
fbem-12155	33	4	challenges	challenge	NOUN
fbem-12155	33	5	of	of	ADP
fbem-12155	33	6	climate	climate	NOUN
fbem-12155	33	7	change	change	NOUN
fbem-12155	33	8	,	,	PUNCT
fbem-12155	33	9	many	many	ADJ
fbem-12155	33	10	firms	firm	NOUN
fbem-12155	33	11	are	be	AUX
fbem-12155	33	12	developing	develop	VERB
fbem-12155	33	13	sturdier	sturdy	ADJ
fbem-12155	33	14	products	product	NOUN
fbem-12155	33	15	or	or	CCONJ
fbem-12155	33	16	modifying	modify	VERB
fbem-12155	33	17	their	their	PRON
fbem-12155	33	18	supply	supply	NOUN
fbem-12155	33	19	chains	chain	NOUN
fbem-12155	33	20	to	to	PART
fbem-12155	33	21	counter	counter	VERB
fbem-12155	33	22	potential	potential	ADJ
fbem-12155	33	23	risks	risk	NOUN
fbem-12155	33	24	.	.	PUNCT
fbem-12155	34	1	moreover	moreover	ADV
fbem-12155	34	2	,	,	PUNCT
fbem-12155	34	3	environmental	environmental	ADJ
fbem-12155	34	4	performance	performance	NOUN
fbem-12155	34	5	disclosures	disclosure	NOUN
fbem-12155	34	6	focus	focus	VERB
fbem-12155	34	7	on	on	ADP
fbem-12155	34	8	measurable	measurable	ADJ
fbem-12155	34	9	outcomes	outcome	NOUN
fbem-12155	34	10	,	,	PUNCT
fbem-12155	34	11	like	like	ADP
fbem-12155	34	12	greenhouse	greenhouse	NOUN
fbem-12155	34	13	gas	gas	NOUN
fbem-12155	34	14	reductions	reduction	NOUN
fbem-12155	34	15	or	or	CCONJ
fbem-12155	34	16	enhanced	enhance	VERB
fbem-12155	34	17	water	water	NOUN
fbem-12155	34	18	-	-	PUNCT
fbem-12155	34	19	use	use	NOUN
fbem-12155	34	20	efficiency	efficiency	NOUN
fbem-12155	34	21	.	.	PUNCT
fbem-12155	35	1	these	these	DET
fbem-12155	35	2	metrics	metric	NOUN
fbem-12155	35	3	offer	offer	VERB
fbem-12155	35	4	stakeholders	stakeholder	NOUN
fbem-12155	35	5	a	a	DET
fbem-12155	35	6	clearer	clear	ADJ
fbem-12155	35	7	insight	insight	NOUN
fbem-12155	35	8	into	into	ADP
fbem-12155	35	9	a	a	DET
fbem-12155	35	10	company	company	NOUN
fbem-12155	35	11	's	's	PART
fbem-12155	35	12	environmental	environmental	ADJ
fbem-12155	35	13	performance[3	performance[3	PROPN
fbem-12155	35	14	]	]	PUNCT
fbem-12155	35	15	.	.	PUNCT
fbem-12155	36	1	lastly	lastly	ADV
fbem-12155	36	2	,	,	PUNCT
fbem-12155	36	3	environmental	environmental	ADJ
fbem-12155	36	4	accounting	accounting	NOUN
fbem-12155	36	5	disclosures	disclosure	NOUN
fbem-12155	36	6	detail	detail	VERB
fbem-12155	36	7	the	the	DET
fbem-12155	36	8	firm	firm	NOUN
fbem-12155	36	9	's	's	PART
fbem-12155	36	10	10	10	NUM
fbem-12155	36	11	environmental	environmental	ADJ
fbem-12155	36	12	strategies	strategy	NOUN
fbem-12155	36	13	,	,	PUNCT
fbem-12155	36	14	objectives	objective	NOUN
fbem-12155	36	15	,	,	PUNCT
fbem-12155	36	16	and	and	CCONJ
fbem-12155	36	17	their	their	PRON
fbem-12155	36	18	synergy	synergy	NOUN
fbem-12155	36	19	with	with	ADP
fbem-12155	36	20	the	the	DET
fbem-12155	36	21	broader	broad	ADJ
fbem-12155	36	22	corporate	corporate	ADJ
fbem-12155	36	23	strategy	strategy	NOUN
fbem-12155	36	24	,	,	PUNCT
fbem-12155	36	25	demonstrating	demonstrate	VERB
fbem-12155	36	26	the	the	DET
fbem-12155	36	27	company	company	NOUN
fbem-12155	36	28	's	's	PART
fbem-12155	36	29	integration	integration	NOUN
fbem-12155	36	30	of	of	ADP
fbem-12155	36	31	environmental	environmental	ADJ
fbem-12155	36	32	principles	principle	NOUN
fbem-12155	36	33	.	.	PUNCT
fbem-12155	37	1	2.3	2.3	NUM
fbem-12155	37	2	.	.	PUNCT
fbem-12155	37	3	significance	significance	NOUN
fbem-12155	37	4	of	of	ADP
fbem-12155	37	5	environmental	environmental	ADJ
fbem-12155	37	6	accounting	accounting	NOUN
fbem-12155	37	7	information	information	NOUN
fbem-12155	37	8	disclosure	disclosure	PROPN
fbem-12155	37	9	environmental	environmental	ADJ
fbem-12155	37	10	accounting	accounting	NOUN
fbem-12155	37	11	information	information	NOUN
fbem-12155	37	12	disclosure	disclosure	NOUN
fbem-12155	37	13	occupies	occupy	VERB
fbem-12155	37	14	a	a	DET
fbem-12155	37	15	pivotal	pivotal	ADJ
fbem-12155	37	16	position	position	NOUN
fbem-12155	37	17	against	against	ADP
fbem-12155	37	18	the	the	DET
fbem-12155	37	19	backdrop	backdrop	NOUN
fbem-12155	37	20	of	of	ADP
fbem-12155	37	21	an	an	DET
fbem-12155	37	22	increasing	increase	VERB
fbem-12155	37	23	emphasis	emphasis	NOUN
fbem-12155	37	24	on	on	ADP
fbem-12155	37	25	sustainability	sustainability	NOUN
fbem-12155	37	26	in	in	ADP
fbem-12155	37	27	today	today	NOUN
fbem-12155	37	28	's	's	PART
fbem-12155	37	29	world	world	NOUN
fbem-12155	37	30	.	.	PUNCT
fbem-12155	38	1	for	for	ADP
fbem-12155	38	2	external	external	ADJ
fbem-12155	38	3	stakeholders	stakeholder	NOUN
fbem-12155	38	4	,	,	PUNCT
fbem-12155	38	5	such	such	ADJ
fbem-12155	38	6	as	as	ADP
fbem-12155	38	7	investors	investor	NOUN
fbem-12155	38	8	,	,	PUNCT
fbem-12155	38	9	customers	customer	NOUN
fbem-12155	38	10	,	,	PUNCT
fbem-12155	38	11	and	and	CCONJ
fbem-12155	38	12	governmental	governmental	ADJ
fbem-12155	38	13	agencies	agency	NOUN
fbem-12155	38	14	,	,	PUNCT
fbem-12155	38	15	this	this	DET
fbem-12155	38	16	information	information	NOUN
fbem-12155	38	17	provides	provide	VERB
fbem-12155	38	18	a	a	DET
fbem-12155	38	19	transparent	transparent	ADJ
fbem-12155	38	20	window	window	NOUN
fbem-12155	38	21	,	,	PUNCT
fbem-12155	38	22	allowing	allow	VERB
fbem-12155	38	23	them	they	PRON
fbem-12155	38	24	to	to	PART
fbem-12155	38	25	delve	delve	VERB
fbem-12155	38	26	deep	deep	ADV
fbem-12155	38	27	into	into	ADP
fbem-12155	38	28	a	a	DET
fbem-12155	38	29	corporation	corporation	NOUN
fbem-12155	38	30	's	's	PART
fbem-12155	38	31	performance	performance	NOUN
fbem-12155	38	32	in	in	ADP
fbem-12155	38	33	critical	critical	ADJ
fbem-12155	38	34	environmental	environmental	ADJ
fbem-12155	38	35	domains	domain	NOUN
fbem-12155	38	36	,	,	PUNCT
fbem-12155	38	37	including	include	VERB
fbem-12155	38	38	resource	resource	NOUN
fbem-12155	38	39	utilization	utilization	NOUN
fbem-12155	38	40	,	,	PUNCT
fbem-12155	38	41	emission	emission	NOUN
fbem-12155	38	42	control	control	NOUN
fbem-12155	38	43	,	,	PUNCT
fbem-12155	38	44	and	and	CCONJ
fbem-12155	38	45	green	green	ADJ
fbem-12155	38	46	innovation	innovation	NOUN
fbem-12155	38	47	.	.	PUNCT
fbem-12155	39	1	this	this	PRON
fbem-12155	39	2	not	not	PART
fbem-12155	39	3	only	only	ADV
fbem-12155	39	4	bolsters	bolster	VERB
fbem-12155	39	5	the	the	DET
fbem-12155	39	6	firm	firm	NOUN
fbem-12155	39	7	's	's	PART
fbem-12155	39	8	credibility	credibility	NOUN
fbem-12155	39	9	but	but	CCONJ
fbem-12155	39	10	might	might	AUX
fbem-12155	39	11	also	also	ADV
fbem-12155	39	12	have	have	VERB
fbem-12155	39	13	an	an	DET
fbem-12155	39	14	impact	impact	NOUN
fbem-12155	39	15	on	on	ADP
fbem-12155	39	16	its	its	PRON
fbem-12155	39	17	market	market	NOUN
fbem-12155	39	18	valuation	valuation	NOUN
fbem-12155	39	19	and	and	CCONJ
fbem-12155	39	20	reputation	reputation	NOUN
fbem-12155	39	21	.	.	PUNCT
fbem-12155	40	1	concurrently	concurrently	ADV
fbem-12155	40	2	,	,	PUNCT
fbem-12155	40	3	from	from	ADP
fbem-12155	40	4	an	an	DET
fbem-12155	40	5	internal	internal	ADJ
fbem-12155	40	6	corporate	corporate	ADJ
fbem-12155	40	7	perspective	perspective	NOUN
fbem-12155	40	8	,	,	PUNCT
fbem-12155	40	9	explicit	explicit	ADJ
fbem-12155	40	10	environmental	environmental	ADJ
fbem-12155	40	11	accounting	accounting	NOUN
fbem-12155	40	12	disclosure	disclosure	NOUN
fbem-12155	40	13	serves	serve	VERB
fbem-12155	40	14	as	as	ADP
fbem-12155	40	15	a	a	DET
fbem-12155	40	16	feedback	feedback	NOUN
fbem-12155	40	17	mechanism	mechanism	NOUN
fbem-12155	40	18	,	,	PUNCT
fbem-12155	40	19	spurring	spur	VERB
fbem-12155	40	20	management	management	NOUN
fbem-12155	40	21	to	to	PART
fbem-12155	40	22	prioritize	prioritize	VERB
fbem-12155	40	23	environmental	environmental	ADJ
fbem-12155	40	24	responsibility	responsibility	NOUN
fbem-12155	40	25	.	.	PUNCT
fbem-12155	41	1	it	it	PRON
fbem-12155	41	2	furnishes	furnish	VERB
fbem-12155	41	3	the	the	DET
fbem-12155	41	4	managerial	managerial	ADJ
fbem-12155	41	5	cadre	cadre	NOUN
fbem-12155	41	6	with	with	ADP
fbem-12155	41	7	direct	direct	ADJ
fbem-12155	41	8	feedback	feedback	NOUN
fbem-12155	41	9	regarding	regard	VERB
fbem-12155	41	10	the	the	DET
fbem-12155	41	11	efficacy	efficacy	NOUN
fbem-12155	41	12	of	of	ADP
fbem-12155	41	13	the	the	DET
fbem-12155	41	14	company	company	NOUN
fbem-12155	41	15	's	's	PART
fbem-12155	41	16	environmental	environmental	ADJ
fbem-12155	41	17	strategies	strategy	NOUN
fbem-12155	41	18	,	,	PUNCT
fbem-12155	41	19	thereby	thereby	ADV
fbem-12155	41	20	motivating	motivate	VERB
fbem-12155	41	21	them	they	PRON
fbem-12155	41	22	to	to	PART
fbem-12155	41	23	continually	continually	ADV
fbem-12155	41	24	refine	refine	VERB
fbem-12155	41	25	their	their	PRON
fbem-12155	41	26	strategies	strategy	NOUN
fbem-12155	41	27	,	,	PUNCT
fbem-12155	41	28	aspiring	aspire	VERB
fbem-12155	41	29	towards	towards	ADP
fbem-12155	41	30	more	more	ADV
fbem-12155	41	31	environmentally	environmentally	ADV
fbem-12155	41	32	-	-	PUNCT
fbem-12155	41	33	friendly	friendly	ADJ
fbem-12155	41	34	and	and	CCONJ
fbem-12155	41	35	sustainable	sustainable	ADJ
fbem-12155	41	36	business	business	NOUN
fbem-12155	41	37	models	model	NOUN
fbem-12155	41	38	[	[	X
fbem-12155	41	39	4	4	NUM
fbem-12155	41	40	]	]	PUNCT
fbem-12155	41	41	.	.	PUNCT
fbem-12155	42	1	3	3	X
fbem-12155	42	2	.	.	X
fbem-12155	42	3	an	an	DET
fbem-12155	42	4	exploration	exploration	NOUN
fbem-12155	42	5	of	of	ADP
fbem-12155	42	6	environmental	environmental	ADJ
fbem-12155	42	7	accounting	accounting	NOUN
fbem-12155	42	8	information	information	NOUN
fbem-12155	42	9	disclosure	disclosure	NOUN
fbem-12155	42	10	in	in	ADP
fbem-12155	42	11	listed	list	VERB
fbem-12155	42	12	steel	steel	NOUN
fbem-12155	42	13	companies	company	NOUN
fbem-12155	42	14	as	as	ADP
fbem-12155	42	15	environmental	environmental	ADJ
fbem-12155	42	16	protection	protection	NOUN
fbem-12155	42	17	gains	gain	NOUN
fbem-12155	42	18	prominence	prominence	NOUN
fbem-12155	42	19	,	,	PUNCT
fbem-12155	42	20	global	global	ADJ
fbem-12155	42	21	focus	focus	NOUN
fbem-12155	42	22	intensifies	intensifie	NOUN
fbem-12155	42	23	on	on	ADP
fbem-12155	42	24	environmental	environmental	ADJ
fbem-12155	42	25	matters	matter	NOUN
fbem-12155	42	26	.	.	PUNCT
fbem-12155	43	1	within	within	ADP
fbem-12155	43	2	this	this	DET
fbem-12155	43	3	context	context	NOUN
fbem-12155	43	4	,	,	PUNCT
fbem-12155	43	5	the	the	DET
fbem-12155	43	6	synergistic	synergistic	ADJ
fbem-12155	43	7	development	development	NOUN
fbem-12155	43	8	of	of	ADP
fbem-12155	43	9	the	the	DET
fbem-12155	43	10	economy	economy	NOUN
fbem-12155	43	11	and	and	CCONJ
fbem-12155	43	12	ecology	ecology	NOUN
fbem-12155	43	13	has	have	AUX
fbem-12155	43	14	emerged	emerge	VERB
fbem-12155	43	15	as	as	ADP
fbem-12155	43	16	a	a	DET
fbem-12155	43	17	pressing	press	VERB
fbem-12155	43	18	topic	topic	NOUN
fbem-12155	43	19	of	of	ADP
fbem-12155	43	20	discussion	discussion	NOUN
fbem-12155	43	21	.	.	PUNCT
fbem-12155	44	1	notably	notably	ADV
fbem-12155	44	2	,	,	PUNCT
fbem-12155	44	3	china	china	PROPN
fbem-12155	44	4	's	's	PART
fbem-12155	44	5	steel	steel	NOUN
fbem-12155	44	6	industry	industry	NOUN
fbem-12155	44	7	,	,	PUNCT
fbem-12155	44	8	serving	serve	VERB
fbem-12155	44	9	as	as	ADP
fbem-12155	44	10	a	a	DET
fbem-12155	44	11	core	core	NOUN
fbem-12155	44	12	pillar	pillar	NOUN
fbem-12155	44	13	of	of	ADP
fbem-12155	44	14	the	the	DET
fbem-12155	44	15	nation	nation	NOUN
fbem-12155	44	16	's	's	PART
fbem-12155	44	17	infrastructure	infrastructure	NOUN
fbem-12155	44	18	,	,	PUNCT
fbem-12155	44	19	finds	find	VERB
fbem-12155	44	20	itself	itself	PRON
fbem-12155	44	21	at	at	ADP
fbem-12155	44	22	the	the	DET
fbem-12155	44	23	vanguard	vanguard	NOUN
fbem-12155	44	24	of	of	ADP
fbem-12155	44	25	this	this	DET
fbem-12155	44	26	transformative	transformative	ADJ
fbem-12155	44	27	shift	shift	NOUN
fbem-12155	44	28	.	.	PUNCT
fbem-12155	45	1	to	to	PART
fbem-12155	45	2	glean	glean	VERB
fbem-12155	45	3	a	a	DET
fbem-12155	45	4	deeper	deep	ADJ
fbem-12155	45	5	understanding	understanding	NOUN
fbem-12155	45	6	of	of	ADP
fbem-12155	45	7	the	the	DET
fbem-12155	45	8	environmental	environmental	ADJ
fbem-12155	45	9	accounting	accounting	NOUN
fbem-12155	45	10	information	information	NOUN
fbem-12155	45	11	disclosure	disclosure	NOUN
fbem-12155	45	12	status	status	NOUN
fbem-12155	45	13	of	of	ADP
fbem-12155	45	14	listed	list	VERB
fbem-12155	45	15	steel	steel	NOUN
fbem-12155	45	16	companies	company	NOUN
fbem-12155	45	17	in	in	ADP
fbem-12155	45	18	china	china	PROPN
fbem-12155	45	19	,	,	PUNCT
fbem-12155	45	20	this	this	DET
fbem-12155	45	21	study	study	NOUN
fbem-12155	45	22	...	...	PUNCT
fbem-12155	45	23	has	have	AUX
fbem-12155	45	24	selected	select	VERB
fbem-12155	45	25	ferrous	ferrous	ADJ
fbem-12155	45	26	metal	metal	NOUN
fbem-12155	45	27	smelting	smelting	NOUN
fbem-12155	45	28	and	and	CCONJ
fbem-12155	45	29	rolling	rolling	ADJ
fbem-12155	45	30	processing	processing	NOUN
fbem-12155	45	31	industries	industry	NOUN
fbem-12155	45	32	as	as	ADP
fbem-12155	45	33	its	its	PRON
fbem-12155	45	34	focal	focal	ADJ
fbem-12155	45	35	point	point	NOUN
fbem-12155	45	36	.	.	PUNCT
fbem-12155	46	1	the	the	DET
fbem-12155	46	2	aim	aim	NOUN
fbem-12155	46	3	is	be	AUX
fbem-12155	46	4	to	to	PART
fbem-12155	46	5	assess	assess	VERB
fbem-12155	46	6	environmental	environmental	ADJ
fbem-12155	46	7	accounting	accounting	NOUN
fbem-12155	46	8	disclosures	disclosure	NOUN
fbem-12155	46	9	within	within	ADP
fbem-12155	46	10	these	these	DET
fbem-12155	46	11	listed	list	VERB
fbem-12155	46	12	firms	firm	NOUN
fbem-12155	46	13	.	.	PUNCT
fbem-12155	47	1	according	accord	VERB
fbem-12155	47	2	to	to	ADP
fbem-12155	47	3	the	the	DET
fbem-12155	47	4	latest	late	ADJ
fbem-12155	47	5	csrc	csrc	NOUN
fbem-12155	47	6	's	's	PART
fbem-12155	47	7	industry	industry	NOUN
fbem-12155	47	8	classification	classification	NOUN
fbem-12155	47	9	,	,	PUNCT
fbem-12155	47	10	31	31	NUM
fbem-12155	47	11	companies	company	NOUN
fbem-12155	47	12	are	be	AUX
fbem-12155	47	13	listed	list	VERB
fbem-12155	47	14	in	in	ADP
fbem-12155	47	15	this	this	DET
fbem-12155	47	16	sector	sector	NOUN
fbem-12155	47	17	.	.	PUNCT
fbem-12155	48	1	however	however	ADV
fbem-12155	48	2	,	,	PUNCT
fbem-12155	48	3	given	give	VERB
fbem-12155	48	4	the	the	DET
fbem-12155	48	5	potential	potential	ADJ
fbem-12155	48	6	delisting	delist	VERB
fbem-12155	48	7	risks	risk	NOUN
fbem-12155	48	8	of	of	ADP
fbem-12155	48	9	st	st	PROPN
fbem-12155	48	10	xining	xining	PROPN
fbem-12155	48	11	and	and	CCONJ
fbem-12155	48	12	*	*	PROPN
fbem-12155	48	13	st	st	PROPN
fbem-12155	48	14	antai	antai	PROPN
fbem-12155	48	15	,	,	PUNCT
fbem-12155	48	16	and	and	CCONJ
fbem-12155	48	17	erdos	erdo	NOUN
fbem-12155	48	18	's	's	PART
fbem-12155	48	19	diversified	diversified	ADJ
fbem-12155	48	20	business	business	NOUN
fbem-12155	48	21	,	,	PUNCT
fbem-12155	48	22	these	these	DET
fbem-12155	48	23	companies	company	NOUN
fbem-12155	48	24	were	be	AUX
fbem-12155	48	25	excluded	exclude	VERB
fbem-12155	48	26	.	.	PUNCT
fbem-12155	49	1	the	the	DET
fbem-12155	49	2	study	study	NOUN
fbem-12155	49	3	then	then	ADV
fbem-12155	49	4	focuses	focus	VERB
fbem-12155	49	5	on	on	ADP
fbem-12155	49	6	the	the	DET
fbem-12155	49	7	28	28	NUM
fbem-12155	49	8	firms	firm	NOUN
fbem-12155	49	9	chiefly	chiefly	ADV
fbem-12155	49	10	involved	involve	VERB
fbem-12155	49	11	in	in	ADP
fbem-12155	49	12	ferrous	ferrous	ADJ
fbem-12155	49	13	metal	metal	NOUN
fbem-12155	49	14	smelting	smelting	NOUN
fbem-12155	49	15	and	and	CCONJ
fbem-12155	49	16	rolling	rolling	NOUN
fbem-12155	49	17	.	.	PUNCT
fbem-12155	50	1	analyzing	analyze	VERB
fbem-12155	50	2	240	240	NUM
fbem-12155	50	3	datasets	dataset	NOUN
fbem-12155	50	4	from	from	ADP
fbem-12155	50	5	2018	2018	NUM
fbem-12155	50	6	to	to	ADP
fbem-12155	50	7	2022	2022	NUM
fbem-12155	50	8	annual	annual	ADJ
fbem-12155	50	9	reports	report	NOUN
fbem-12155	50	10	and	and	CCONJ
fbem-12155	50	11	social	social	ADJ
fbem-12155	50	12	responsibility	responsibility	NOUN
fbem-12155	50	13	statements	statement	NOUN
fbem-12155	50	14	(	(	PUNCT
fbem-12155	50	15	sourced	source	VERB
fbem-12155	50	16	from	from	ADP
fbem-12155	50	17	east	east	NOUN
fbem-12155	50	18	money	money	NOUN
fbem-12155	50	19	and	and	CCONJ
fbem-12155	50	20	company	company	NOUN
fbem-12155	50	21	websites	website	NOUN
fbem-12155	50	22	)	)	PUNCT
fbem-12155	50	23	,	,	PUNCT
fbem-12155	50	24	this	this	DET
fbem-12155	50	25	study	study	NOUN
fbem-12155	50	26	examined	examine	VERB
fbem-12155	50	27	disclosure	disclosure	NOUN
fbem-12155	50	28	trends	trend	NOUN
fbem-12155	50	29	in	in	ADP
fbem-12155	50	30	china	china	PROPN
fbem-12155	50	31	's	's	PART
fbem-12155	50	32	listed	list	VERB
fbem-12155	50	33	steel	steel	NOUN
fbem-12155	50	34	companies	company	NOUN
fbem-12155	50	35	.	.	PUNCT
fbem-12155	51	1	table	table	NOUN
fbem-12155	51	2	1	1	NUM
fbem-12155	51	3	.	.	PUNCT
fbem-12155	51	4	environmental	environmental	ADJ
fbem-12155	51	5	accounting	accounting	PROPN
fbem-12155	51	6	information	information	NOUN
fbem-12155	51	7	disclosure	disclosure	NOUN
fbem-12155	51	8	methods	method	NOUN
fbem-12155	51	9	of	of	ADP
fbem-12155	51	10	listed	list	VERB
fbem-12155	51	11	companies	company	NOUN
fbem-12155	51	12	in	in	ADP
fbem-12155	51	13	iron	iron	NOUN
fbem-12155	51	14	and	and	CCONJ
fbem-12155	51	15	steel	steel	NOUN
fbem-12155	51	16	industry	industry	NOUN
fbem-12155	51	17	sock	sock	PROPN
fbem-12155	51	18	code	code	NOUN
fbem-12155	51	19	cmpany	cmpany	NOUN
fbem-12155	51	20	name	name	NOUN
fbem-12155	52	1	social	social	ADJ
fbem-12155	52	2	responsibility	responsibility	NOUN
fbem-12155	52	3	report	report	VERB
fbem-12155	52	4	annual	annual	ADJ
fbem-12155	52	5	report	report	NOUN
fbem-12155	52	6	sock	sock	PROPN
fbem-12155	52	7	code	code	NOUN
fbem-12155	52	8	cmpany	cmpany	NOUN
fbem-12155	52	9	name	name	NOUN
fbem-12155	52	10	social	social	ADJ
fbem-12155	52	11	responsibility	responsibility	NOUN
fbem-12155	52	12	report	report	VERB
fbem-12155	52	13	annual	annual	ADJ
fbem-12155	52	14	report	report	NOUN
fbem-12155	52	15	000717	000717	NUM
fbem-12155	52	16	gzis	gzi	NOUN
fbem-12155	52	17	×	×	VERB
fbem-12155	52	18	√	√	NUM
fbem-12155	52	19	600126	600126	NUM
fbem-12155	52	20	hzis	hzi	NOUN
fbem-12155	52	21	×	×	VERB
fbem-12155	52	22	√	√	ADV
fbem-12155	52	23	603995	603995	NUM
fbem-12155	52	24	ytg	ytg	NOUN
fbem-12155	52	25	×	×	NOUN
fbem-12155	52	26	√	√	PROPN
fbem-12155	52	27	600019	600019	NUM
fbem-12155	52	28	bis	bi	VERB
fbem-12155	52	29	√	√	ADP
fbem-12155	53	1	√	√	NUM
fbem-12155	53	2	603878	603878	NUM
fbem-12155	54	1	jwsspg	jwsspg	ADJ
fbem-12155	54	2	×	×	NOUN
fbem-12155	54	3	√	√	PROPN
fbem-12155	54	4	600010	600010	NUM
fbem-12155	54	5	imbtsu	imbtsu	NOUN
fbem-12155	54	6	√	√	NOUN
fbem-12155	54	7	√	√	NUM
fbem-12155	54	8	000825	000825	NUM
fbem-12155	54	9	stss	stss	NOUN
fbem-12155	54	10	√	√	PROPN
fbem-12155	54	11	√	√	NUM
fbem-12155	54	12	002075	002075	NUM
fbem-12155	54	13	js	js	INTJ
fbem-12155	54	14	×	×	NOUN
fbem-12155	54	15	√	√	NUM
fbem-12155	54	16	601005	601005	NUM
fbem-12155	54	17	cis	cis	NOUN
fbem-12155	54	18	√	√	NOUN
fbem-12155	54	19	√	√	NUM
fbem-12155	54	20	000959	000959	NUM
fbem-12155	54	21	bs	bs	NOUN
fbem-12155	54	22	√	√	ADP
fbem-12155	54	23	√	√	PROPN
fbem-12155	54	24	600569	600569	NUM
fbem-12155	54	25	ais	ais	PROPN
fbem-12155	54	26	√	√	NOUN
fbem-12155	55	1	√	√	NUM
fbem-12155	55	2	000898	000898	NUM
fbem-12155	55	3	as	as	ADP
fbem-12155	55	4	√	√	PROPN
fbem-12155	56	1	√	√	PROPN
fbem-12155	56	2	600581	600581	NUM
fbem-12155	56	3	xbyis	xbyis	PROPN
fbem-12155	57	1	×	×	NOUN
fbem-12155	57	2	√	√	INTJ
fbem-12155	57	3	000709	000709	NUM
fbem-12155	58	1	hbis	hbis	INTJ
fbem-12155	58	2	√	√	NUM
fbem-12155	59	1	√	√	NUM
fbem-12155	59	2	600022	600022	NUM
fbem-12155	59	3	sias	sia	NOUN
fbem-12155	59	4	√	√	NUM
fbem-12155	59	5	√	√	NUM
fbem-12155	59	6	600507	600507	NUM
fbem-12155	59	7	fsst	fsst	NOUN
fbem-12155	59	8	√	√	NOUN
fbem-12155	59	9	√	√	NUM
fbem-12155	59	10	000932	000932	NUM
fbem-12155	59	11	hvs	hvs	PROPN
fbem-12155	60	1	√	√	PROPN
fbem-12155	60	2	√	√	NUM
fbem-12155	60	3	600399	600399	NUM
fbem-12155	60	4	fss	fss	INTJ
fbem-12155	60	5	×	×	NOUN
fbem-12155	60	6	√	√	ADV
fbem-12155	60	7	601003	601003	NUM
fbem-12155	60	8	lis	li	NOUN
fbem-12155	60	9	√	√	NUM
fbem-12155	60	10	√	√	NUM
fbem-12155	60	11	000708	000708	NUM
fbem-12155	60	12	cps	cp	NOUN
fbem-12155	60	13	√	√	PROPN
fbem-12155	61	1	√	√	NUM
fbem-12155	61	2	600808	600808	NUM
fbem-12155	61	3	mis	mi	NOUN
fbem-12155	61	4	√	√	ADP
fbem-12155	61	5	√	√	PROPN
fbem-12155	61	6	600307	600307	NUM
fbem-12155	61	7	gjsghis	gjsghis	NOUN
fbem-12155	61	8	√	√	PROPN
fbem-12155	61	9	√	√	NUM
fbem-12155	61	10	600782	600782	NUM
fbem-12155	61	11	xis	xis	PROPN
fbem-12155	61	12	√	√	PROPN
fbem-12155	61	13	√	√	NUM
fbem-12155	61	14	002756	002756	NUM
fbem-12155	62	1	ysmt	ysmt	NOUN
fbem-12155	62	2	√	√	PROPN
fbem-12155	63	1	√	√	PROPN
fbem-12155	63	2	600282	600282	NUM
fbem-12155	63	3	nis	nis	NOUN
fbem-12155	63	4	√	√	PROPN
fbem-12155	63	5	√	√	NUM
fbem-12155	63	6	002110	002110	NUM
fbem-12155	64	1	sm	sm	INTJ
fbem-12155	64	2	√	√	ADV
fbem-12155	65	1	√	√	NUM
fbem-12155	65	2	600231	600231	NUM
fbem-12155	65	3	lis	li	NOUN
fbem-12155	65	4	×	×	NOUN
fbem-12155	65	5	√	√	NUM
fbem-12155	65	6	000761	000761	NUM
fbem-12155	65	7	bsp	bsp	NOUN
fbem-12155	65	8	×	×	NOUN
fbem-12155	65	9	√	√	NUM
fbem-12155	65	10	table	table	NOUN
fbem-12155	65	11	2	2	NUM
fbem-12155	65	12	.	.	PUNCT
fbem-12155	66	1	environmental	environmental	ADJ
fbem-12155	66	2	disclosure	disclosure	NOUN
fbem-12155	66	3	of	of	ADP
fbem-12155	66	4	listed	list	VERB
fbem-12155	66	5	companies	company	NOUN
fbem-12155	66	6	in	in	ADP
fbem-12155	66	7	the	the	DET
fbem-12155	66	8	steel	steel	NOUN
fbem-12155	66	9	industry	industry	NOUN
fbem-12155	66	10	(	(	PUNCT
fbem-12155	66	11	financial	financial	ADJ
fbem-12155	66	12	)	)	PUNCT
fbem-12155	66	13	disclosure	disclosure	NOUN
fbem-12155	66	14	content	content	NOUN
fbem-12155	66	15	2018	2018	NUM
fbem-12155	66	16	2019	2019	NUM
fbem-12155	66	17	2020	2020	NUM
fbem-12155	66	18	2021	2021	NUM
fbem-12155	66	19	2022	2022	NUM
fbem-12155	66	20	qty	qty	PROPN
fbem-12155	66	21	.	.	PUNCT
fbem-12155	66	22	perc(%	perc(%	PROPN
fbem-12155	66	23	)	)	PUNCT
fbem-12155	66	24	qty	qty	PROPN
fbem-12155	66	25	.	.	PUNCT
fbem-12155	66	26	perc(%	perc(%	PROPN
fbem-12155	66	27	)	)	PUNCT
fbem-12155	66	28	qty	qty	PROPN
fbem-12155	66	29	.	.	PUNCT
fbem-12155	66	30	perc(%	perc(%	PROPN
fbem-12155	66	31	)	)	PUNCT
fbem-12155	66	32	qty	qty	PROPN
fbem-12155	66	33	.	.	PUNCT
fbem-12155	66	34	perc(%	perc(%	PROPN
fbem-12155	66	35	)	)	PUNCT
fbem-12155	66	36	qty	qty	PROPN
fbem-12155	66	37	.	.	PROPN
fbem-12155	66	38	perc(%	perc(%	NOUN
fbem-12155	66	39	)	)	PUNCT
fbem-12155	66	40	epi	epi	NOUN
fbem-12155	66	41	13	13	NUM
fbem-12155	66	42	48.15	48.15	NUM
fbem-12155	66	43	8	8	NUM
fbem-12155	66	44	28.57	28.57	NUM
fbem-12155	66	45	9	9	NUM
fbem-12155	66	46	32.14	32.14	NUM
fbem-12155	66	47	16	16	NUM
fbem-12155	66	48	57.14	57.14	NUM
fbem-12155	66	49	26	26	NUM
fbem-12155	66	50	92.86	92.86	NUM
fbem-12155	66	51	penalty	penalty	NOUN
fbem-12155	66	52	3	3	NUM
fbem-12155	66	53	11.11	11.11	NUM
fbem-12155	66	54	3	3	NUM
fbem-12155	66	55	10.71	10.71	NUM
fbem-12155	66	56	8	8	NUM
fbem-12155	66	57	28.57	28.57	NUM
fbem-12155	66	58	13	13	NUM
fbem-12155	66	59	46.43	46.43	NUM
fbem-12155	66	60	18	18	NUM
fbem-12155	66	61	64.29	64.29	NUM
fbem-12155	66	62	gf	gf	NOUN
fbem-12155	66	63	2	2	NUM
fbem-12155	66	64	7.41	7.41	NUM
fbem-12155	66	65	3	3	NUM
fbem-12155	66	66	10.71	10.71	NUM
fbem-12155	66	67	0	0	NUM
fbem-12155	66	68	0.00	0.00	NUM
fbem-12155	66	69	3	3	NUM
fbem-12155	66	70	10.71	10.71	NUM
fbem-12155	66	71	4	4	NUM
fbem-12155	66	72	14.29	14.29	NUM
fbem-12155	66	73	gs	gs	NOUN
fbem-12155	66	74	11	11	NUM
fbem-12155	66	75	40.74	40.74	NUM
fbem-12155	66	76	10	10	NUM
fbem-12155	66	77	35.71	35.71	NUM
fbem-12155	66	78	13	13	NUM
fbem-12155	66	79	46.43	46.43	NUM
fbem-12155	66	80	%	%	NOUN
fbem-12155	66	81	15	15	NUM
fbem-12155	66	82	53.57	53.57	NUM
fbem-12155	66	83	%	%	NOUN
fbem-12155	66	84	16	16	NUM
fbem-12155	66	85	57.14	57.14	NUM
fbem-12155	66	86	rt&f	rt&f	PROPN
fbem-12155	66	87	3	3	NUM
fbem-12155	66	88	11.11	11.11	NUM
fbem-12155	66	89	2	2	NUM
fbem-12155	66	90	7.14	7.14	NUM
fbem-12155	66	91	%	%	NOUN
fbem-12155	66	92	3	3	NUM
fbem-12155	66	93	10.71	10.71	NUM
fbem-12155	66	94	%	%	NOUN
fbem-12155	66	95	3	3	NUM
fbem-12155	66	96	10.71	10.71	NUM
fbem-12155	66	97	%	%	NOUN
fbem-12155	66	98	16	16	NUM
fbem-12155	66	99	57.14	57.14	NUM
fbem-12155	66	100	as	as	SCONJ
fbem-12155	66	101	indicated	indicate	VERB
fbem-12155	66	102	in	in	ADP
fbem-12155	66	103	table	table	NOUN
fbem-12155	66	104	1	1	NUM
fbem-12155	66	105	,	,	PUNCT
fbem-12155	66	106	the	the	DET
fbem-12155	66	107	28	28	NUM
fbem-12155	66	108	listed	list	VERB
fbem-12155	66	109	steel	steel	NOUN
fbem-12155	66	110	companies	company	NOUN
fbem-12155	66	111	in	in	ADP
fbem-12155	66	112	china	china	PROPN
fbem-12155	66	113	have	have	VERB
fbem-12155	66	114	diverse	diverse	ADJ
fbem-12155	66	115	methods	method	NOUN
fbem-12155	66	116	of	of	ADP
fbem-12155	66	117	disclosing	disclose	VERB
fbem-12155	66	118	environmental	environmental	ADJ
fbem-12155	66	119	accounting	accounting	NOUN
fbem-12155	66	120	information	information	NOUN
fbem-12155	66	121	.	.	PUNCT
fbem-12155	67	1	most	most	ADJ
fbem-12155	67	2	companies	company	NOUN
fbem-12155	67	3	disclose	disclose	VERB
fbem-12155	67	4	environmental	environmental	ADJ
fbem-12155	67	5	accounting	accounting	NOUN
fbem-12155	67	6	in	in	ADP
fbem-12155	67	7	both	both	CCONJ
fbem-12155	67	8	annual	annual	ADJ
fbem-12155	67	9	and	and	CCONJ
fbem-12155	67	10	social	social	ADJ
fbem-12155	67	11	responsibility	responsibility	NOUN
fbem-12155	67	12	reports	report	VERB
fbem-12155	67	13	,	,	PUNCT
fbem-12155	67	14	while	while	SCONJ
fbem-12155	67	15	a	a	DET
fbem-12155	67	16	few	few	ADJ
fbem-12155	67	17	limit	limit	NOUN
fbem-12155	67	18	it	it	PRON
fbem-12155	67	19	to	to	ADP
fbem-12155	67	20	just	just	ADV
fbem-12155	67	21	annual	annual	ADJ
fbem-12155	67	22	reports	report	NOUN
fbem-12155	67	23	.	.	PUNCT
fbem-12155	68	1	analysis	analysis	NOUN
fbem-12155	68	2	of	of	ADP
fbem-12155	68	3	these	these	DET
fbem-12155	68	4	reports	report	NOUN
fbem-12155	68	5	reveals	reveal	VERB
fbem-12155	68	6	a	a	DET
fbem-12155	68	7	rise	rise	NOUN
fbem-12155	68	8	in	in	ADP
fbem-12155	68	9	environmental	environmental	ADJ
fbem-12155	68	10	accounting	accounting	NOUN
fbem-12155	68	11	disclosures	disclosure	NOUN
fbem-12155	68	12	in	in	ADP
fbem-12155	68	13	2021	2021	NUM
fbem-12155	68	14	and	and	CCONJ
fbem-12155	68	15	2022	2022	NUM
fbem-12155	68	16	,	,	PUNCT
fbem-12155	68	17	compared	compare	VERB
fbem-12155	68	18	to	to	ADP
fbem-12155	68	19	2018	2018	NUM
fbem-12155	68	20	-	-	SYM
fbem-12155	68	21	2020	2020	NUM
fbem-12155	68	22	.	.	PUNCT
fbem-12155	69	1	this	this	PRON
fbem-12155	69	2	includes	include	VERB
fbem-12155	69	3	a	a	DET
fbem-12155	69	4	wider	wide	ADJ
fbem-12155	69	5	range	range	NOUN
fbem-12155	69	6	of	of	ADP
fbem-12155	69	7	content	content	NOUN
fbem-12155	69	8	,	,	PUNCT
fbem-12155	69	9	enriched	enrich	VERB
fbem-12155	69	10	with	with	ADP
fbem-12155	69	11	diverse	diverse	ADJ
fbem-12155	69	12	texts	text	NOUN
fbem-12155	69	13	and	and	CCONJ
fbem-12155	69	14	charts	chart	NOUN
fbem-12155	69	15	.	.	PUNCT
fbem-12155	70	1	the	the	DET
fbem-12155	70	2	uptrend	uptrend	NOUN
fbem-12155	70	3	largely	largely	ADV
fbem-12155	70	4	stems	stem	VERB
fbem-12155	70	5	from	from	ADP
fbem-12155	70	6	the	the	DET
fbem-12155	70	7	recent	recent	ADJ
fbem-12155	70	8	implementation	implementation	NOUN
fbem-12155	70	9	of	of	ADP
fbem-12155	70	10	regulations	regulation	NOUN
fbem-12155	70	11	issued	issue	VERB
fbem-12155	70	12	by	by	ADP
fbem-12155	70	13	the	the	DET
fbem-12155	70	14	ministry	ministry	PROPN
fbem-12155	70	15	of	of	ADP
fbem-12155	70	16	ecology	ecology	NOUN
fbem-12155	70	17	and	and	CCONJ
fbem-12155	70	18	environment	environment	NOUN
fbem-12155	70	19	on	on	ADP
fbem-12155	70	20	february	february	PROPN
fbem-12155	70	21	8	8	NUM
fbem-12155	70	22	,	,	PUNCT
fbem-12155	70	23	2022	2022	NUM
fbem-12155	70	24	.	.	PUNCT
fbem-12155	71	1	notably	notably	ADV
fbem-12155	71	2	,	,	PUNCT
fbem-12155	71	3	most	most	ADJ
fbem-12155	71	4	information	information	NOUN
fbem-12155	71	5	in	in	ADP
fbem-12155	71	6	the	the	DET
fbem-12155	71	7	annual	annual	ADJ
fbem-12155	71	8	reports	report	NOUN
fbem-12155	71	9	is	be	AUX
fbem-12155	71	10	non	non	ADJ
fbem-12155	71	11	-	-	ADJ
fbem-12155	71	12	financial	financial	ADJ
fbem-12155	71	13	.	.	PUNCT
fbem-12155	72	1	the	the	DET
fbem-12155	72	2	limited	limited	ADJ
fbem-12155	72	3	financial	financial	ADJ
fbem-12155	72	4	data	datum	NOUN
fbem-12155	72	5	mainly	mainly	ADV
fbem-12155	72	6	pertains	pertain	VERB
fbem-12155	72	7	to	to	ADP
fbem-12155	72	8	penalties	penalty	NOUN
fbem-12155	72	9	from	from	ADP
fbem-12155	72	10	environmental	environmental	ADJ
fbem-12155	72	11	breaches	breach	NOUN
fbem-12155	72	12	.	.	PUNCT
fbem-12155	73	1	few	few	ADJ
fbem-12155	73	2	11	11	NUM
fbem-12155	73	3	companies	company	NOUN
fbem-12155	73	4	,	,	PUNCT
fbem-12155	73	5	such	such	ADJ
fbem-12155	73	6	as	as	ADP
fbem-12155	73	7	lis	li	NOUN
fbem-12155	73	8	,	,	PUNCT
fbem-12155	73	9	reveal	reveal	VERB
fbem-12155	73	10	investments	investment	NOUN
fbem-12155	73	11	in	in	ADP
fbem-12155	73	12	environmental	environmental	ADJ
fbem-12155	73	13	protection	protection	NOUN
fbem-12155	73	14	infrastructure	infrastructure	NOUN
fbem-12155	73	15	.	.	PUNCT
fbem-12155	74	1	as	as	SCONJ
fbem-12155	74	2	environmental	environmental	ADJ
fbem-12155	74	3	awareness	awareness	NOUN
fbem-12155	74	4	grows	grow	VERB
fbem-12155	74	5	,	,	PUNCT
fbem-12155	74	6	more	more	ADJ
fbem-12155	74	7	companies	company	NOUN
fbem-12155	74	8	annually	annually	ADV
fbem-12155	74	9	release	release	VERB
fbem-12155	74	10	social	social	ADJ
fbem-12155	74	11	responsibility	responsibility	NOUN
fbem-12155	74	12	reports	report	VERB
fbem-12155	74	13	.	.	PUNCT
fbem-12155	75	1	however	however	ADV
fbem-12155	75	2	,	,	PUNCT
fbem-12155	75	3	there	there	PRON
fbem-12155	75	4	's	be	VERB
fbem-12155	75	5	redundancy	redundancy	NOUN
fbem-12155	75	6	in	in	ADP
fbem-12155	75	7	disclosures	disclosure	NOUN
fbem-12155	75	8	across	across	ADP
fbem-12155	75	9	various	various	ADJ
fbem-12155	75	10	channels	channel	NOUN
fbem-12155	75	11	.	.	PUNCT
fbem-12155	76	1	for	for	ADP
fbem-12155	76	2	companies	company	NOUN
fbem-12155	76	3	like	like	ADP
fbem-12155	76	4	ais	ais	PROPN
fbem-12155	76	5	and	and	CCONJ
fbem-12155	76	6	stss	stss	NOUN
fbem-12155	76	7	,	,	PUNCT
fbem-12155	76	8	their	their	PRON
fbem-12155	76	9	annual	annual	ADJ
fbem-12155	76	10	report	report	NOUN
fbem-12155	76	11	's	's	PART
fbem-12155	76	12	environmental	environmental	ADJ
fbem-12155	76	13	accounting	accounting	NOUN
fbem-12155	76	14	content	content	NOUN
fbem-12155	76	15	mirrors	mirror	NOUN
fbem-12155	76	16	that	that	SCONJ
fbem-12155	76	17	in	in	ADP
fbem-12155	76	18	their	their	PRON
fbem-12155	76	19	social	social	ADJ
fbem-12155	76	20	responsibility	responsibility	NOUN
fbem-12155	76	21	reports	report	VERB
fbem-12155	76	22	.	.	PUNCT
fbem-12155	77	1	some	some	DET
fbem-12155	77	2	companies	company	NOUN
fbem-12155	77	3	'	'	PART
fbem-12155	77	4	social	social	ADJ
fbem-12155	77	5	responsibility	responsibility	NOUN
fbem-12155	77	6	reports	report	NOUN
fbem-12155	77	7	rely	rely	VERB
fbem-12155	77	8	only	only	ADV
fbem-12155	77	9	on	on	ADP
fbem-12155	77	10	narratives	narrative	NOUN
fbem-12155	77	11	,	,	PUNCT
fbem-12155	77	12	without	without	ADP
fbem-12155	77	13	data	datum	NOUN
fbem-12155	77	14	backing	backing	NOUN
fbem-12155	77	15	.	.	PUNCT
fbem-12155	78	1	referring	refer	VERB
fbem-12155	78	2	to	to	ADP
fbem-12155	78	3	table	table	NOUN
fbem-12155	78	4	2	2	NUM
fbem-12155	78	5	,	,	PUNCT
fbem-12155	78	6	our	our	PRON
fbem-12155	78	7	comprehensive	comprehensive	ADJ
fbem-12155	78	8	analysis	analysis	NOUN
fbem-12155	78	9	of	of	ADP
fbem-12155	78	10	environmental	environmental	ADJ
fbem-12155	78	11	accounting	accounting	NOUN
fbem-12155	78	12	disclosures	disclosure	NOUN
fbem-12155	78	13	from	from	ADP
fbem-12155	78	14	2018	2018	NUM
fbem-12155	78	15	to	to	ADP
fbem-12155	78	16	2022	2022	NUM
fbem-12155	78	17	for	for	ADP
fbem-12155	78	18	the	the	DET
fbem-12155	78	19	28	28	NUM
fbem-12155	78	20	steel	steel	NOUN
fbem-12155	78	21	companies	company	NOUN
fbem-12155	78	22	indicates	indicate	VERB
fbem-12155	78	23	an	an	DET
fbem-12155	78	24	increasing	increase	VERB
fbem-12155	78	25	trend	trend	NOUN
fbem-12155	78	26	.	.	PUNCT
fbem-12155	79	1	however	however	ADV
fbem-12155	79	2	,	,	PUNCT
fbem-12155	79	3	the	the	DET
fbem-12155	79	4	completeness	completeness	NOUN
fbem-12155	79	5	of	of	ADP
fbem-12155	79	6	these	these	DET
fbem-12155	79	7	disclosures	disclosure	NOUN
fbem-12155	79	8	is	be	AUX
fbem-12155	79	9	still	still	ADV
fbem-12155	79	10	lacking	lack	VERB
fbem-12155	79	11	.	.	PUNCT
fbem-12155	80	1	most	most	ADJ
fbem-12155	80	2	financial	financial	ADJ
fbem-12155	80	3	data	datum	NOUN
fbem-12155	80	4	are	be	AUX
fbem-12155	80	5	found	find	VERB
fbem-12155	80	6	in	in	ADP
fbem-12155	80	7	the	the	DET
fbem-12155	80	8	annual	annual	ADJ
fbem-12155	80	9	reports	report	NOUN
fbem-12155	80	10	.	.	PUNCT
fbem-12155	81	1	disclosures	disclosure	NOUN
fbem-12155	81	2	about	about	ADP
fbem-12155	81	3	environmental	environmental	ADJ
fbem-12155	81	4	project	project	NOUN
fbem-12155	81	5	investments	investment	NOUN
fbem-12155	81	6	(	(	PUNCT
fbem-12155	81	7	epi	epi	NOUN
fbem-12155	81	8	)	)	PUNCT
fbem-12155	81	9	and	and	CCONJ
fbem-12155	81	10	related	related	ADJ
fbem-12155	81	11	taxes	taxis	NOUN
fbem-12155	81	12	and	and	CCONJ
fbem-12155	81	13	fees	fee	NOUN
fbem-12155	81	14	(	(	PUNCT
fbem-12155	81	15	rt&f	rt&f	PROPN
fbem-12155	81	16	)	)	PUNCT
fbem-12155	81	17	notably	notably	ADV
fbem-12155	81	18	increased	increase	VERB
fbem-12155	81	19	in	in	ADP
fbem-12155	81	20	2022	2022	NUM
fbem-12155	81	21	.	.	PUNCT
fbem-12155	82	1	while	while	SCONJ
fbem-12155	82	2	penalty	penalty	NOUN
fbem-12155	82	3	disclosures	disclosure	NOUN
fbem-12155	82	4	have	have	AUX
fbem-12155	82	5	grown	grow	VERB
fbem-12155	82	6	,	,	PUNCT
fbem-12155	82	7	fewer	few	ADJ
fbem-12155	82	8	companies	company	NOUN
fbem-12155	82	9	face	face	VERB
fbem-12155	82	10	administrative	administrative	ADJ
fbem-12155	82	11	penalties	penalty	NOUN
fbem-12155	82	12	each	each	DET
fbem-12155	82	13	year	year	NOUN
fbem-12155	82	14	,	,	PUNCT
fbem-12155	82	15	with	with	ADP
fbem-12155	82	16	many	many	ADJ
fbem-12155	82	17	reporting	report	VERB
fbem-12155	82	18	no	no	DET
fbem-12155	82	19	fines	fine	NOUN
fbem-12155	82	20	.	.	PUNCT
fbem-12155	83	1	greenery	greenery	PROPN
fbem-12155	83	2	fee	fee	PROPN
fbem-12155	83	3	(	(	PUNCT
fbem-12155	83	4	gf	gf	NOUN
fbem-12155	83	5	)	)	PUNCT
fbem-12155	83	6	disclosures	disclosure	NOUN
fbem-12155	83	7	,	,	PUNCT
fbem-12155	83	8	mostly	mostly	ADV
fbem-12155	83	9	in	in	ADP
fbem-12155	83	10	social	social	ADJ
fbem-12155	83	11	responsibility	responsibility	NOUN
fbem-12155	83	12	reports	report	NOUN
fbem-12155	83	13	,	,	PUNCT
fbem-12155	83	14	are	be	AUX
fbem-12155	83	15	not	not	PART
fbem-12155	83	16	up	up	ADV
fbem-12155	83	17	to	to	ADP
fbem-12155	83	18	standard	standard	NOUN
fbem-12155	83	19	.	.	PUNCT
fbem-12155	84	1	on	on	ADP
fbem-12155	84	2	the	the	DET
fbem-12155	84	3	other	other	ADJ
fbem-12155	84	4	hand	hand	NOUN
fbem-12155	84	5	,	,	PUNCT
fbem-12155	84	6	many	many	ADJ
fbem-12155	84	7	companies	company	NOUN
fbem-12155	84	8	only	only	ADV
fbem-12155	84	9	provide	provide	VERB
fbem-12155	84	10	general	general	ADJ
fbem-12155	84	11	data	datum	NOUN
fbem-12155	84	12	like	like	ADP
fbem-12155	84	13	greenery	greenery	PROPN
fbem-12155	84	14	coverage	coverage	NOUN
fbem-12155	84	15	.	.	PUNCT
fbem-12155	85	1	while	while	SCONJ
fbem-12155	85	2	government	government	NOUN
fbem-12155	85	3	subsidy	subsidy	NOUN
fbem-12155	85	4	(	(	PUNCT
fbem-12155	85	5	gs	gs	NOUN
fbem-12155	85	6	)	)	PUNCT
fbem-12155	85	7	details	detail	NOUN
fbem-12155	85	8	are	be	AUX
fbem-12155	85	9	mostly	mostly	ADV
fbem-12155	85	10	in	in	ADP
fbem-12155	85	11	annual	annual	ADJ
fbem-12155	85	12	report	report	NOUN
fbem-12155	85	13	notes	note	VERB
fbem-12155	85	14	,	,	PUNCT
fbem-12155	85	15	some	some	DET
fbem-12155	85	16	companies	company	NOUN
fbem-12155	85	17	neglect	neglect	VERB
fbem-12155	85	18	to	to	PART
fbem-12155	85	19	specify	specify	VERB
fbem-12155	85	20	which	which	DET
fbem-12155	85	21	eco	eco	NOUN
fbem-12155	85	22	-	-	PUNCT
fbem-12155	85	23	projects	project	VERB
fbem-12155	85	24	these	these	DET
fbem-12155	85	25	subsidies	subsidy	NOUN
fbem-12155	85	26	support	support	VERB
fbem-12155	85	27	.	.	PUNCT
fbem-12155	86	1	according	accord	VERB
fbem-12155	86	2	to	to	ADP
fbem-12155	86	3	table	table	NOUN
fbem-12155	86	4	3	3	NUM
fbem-12155	86	5	,	,	PUNCT
fbem-12155	86	6	non	non	ADJ
fbem-12155	86	7	-	-	ADJ
fbem-12155	86	8	financial	financial	ADJ
fbem-12155	86	9	disclosures	disclosure	NOUN
fbem-12155	86	10	primarily	primarily	ADV
fbem-12155	86	11	cover	cover	VERB
fbem-12155	86	12	blowdown	blowdown	NOUN
fbem-12155	86	13	information	information	NOUN
fbem-12155	86	14	(	(	PUNCT
fbem-12155	86	15	bi	bi	NOUN
fbem-12155	86	16	)	)	PUNCT
fbem-12155	86	17	and	and	CCONJ
fbem-12155	86	18	the	the	DET
fbem-12155	86	19	functionality	functionality	NOUN
fbem-12155	86	20	of	of	ADP
fbem-12155	86	21	environmental	environmental	ADJ
fbem-12155	86	22	facilities	facility	NOUN
fbem-12155	86	23	(	(	PUNCT
fbem-12155	86	24	fef	fef	PROPN
fbem-12155	86	25	)	)	PUNCT
fbem-12155	86	26	,	,	PUNCT
fbem-12155	86	27	both	both	PRON
fbem-12155	86	28	featured	feature	VERB
fbem-12155	86	29	in	in	ADP
fbem-12155	86	30	annual	annual	ADJ
fbem-12155	86	31	and	and	CCONJ
fbem-12155	86	32	responsibility	responsibility	NOUN
fbem-12155	86	33	reports	report	VERB
fbem-12155	86	34	.	.	PUNCT
fbem-12155	87	1	in	in	ADP
fbem-12155	87	2	the	the	DET
fbem-12155	87	3	last	last	ADJ
fbem-12155	87	4	five	five	NUM
fbem-12155	87	5	years	year	NOUN
fbem-12155	87	6	,	,	PUNCT
fbem-12155	87	7	over	over	ADP
fbem-12155	87	8	half	half	NOUN
fbem-12155	87	9	of	of	ADP
fbem-12155	87	10	the	the	DET
fbem-12155	87	11	disclosures	disclosure	NOUN
fbem-12155	87	12	have	have	AUX
fbem-12155	87	13	focused	focus	VERB
fbem-12155	87	14	on	on	ADP
fbem-12155	87	15	emissions	emission	NOUN
fbem-12155	87	16	,	,	PUNCT
fbem-12155	87	17	indicating	indicate	VERB
fbem-12155	87	18	a	a	DET
fbem-12155	87	19	shift	shift	NOUN
fbem-12155	87	20	towards	towards	ADP
fbem-12155	87	21	green	green	ADJ
fbem-12155	87	22	factory	factory	NOUN
fbem-12155	87	23	initiatives	initiative	NOUN
fbem-12155	87	24	.	.	PUNCT
fbem-12155	88	1	disclosures	disclosure	NOUN
fbem-12155	88	2	about	about	ADP
fbem-12155	88	3	the	the	DET
fbem-12155	88	4	functionality	functionality	NOUN
fbem-12155	88	5	of	of	ADP
fbem-12155	88	6	environmental	environmental	ADJ
fbem-12155	88	7	facilities	facility	NOUN
fbem-12155	88	8	notably	notably	ADV
fbem-12155	88	9	rose	rise	VERB
fbem-12155	88	10	in	in	ADP
fbem-12155	88	11	2021	2021	NUM
fbem-12155	88	12	and	and	CCONJ
fbem-12155	88	13	2022	2022	NUM
fbem-12155	88	14	.	.	PUNCT
fbem-12155	89	1	this	this	DET
fbem-12155	89	2	increase	increase	NOUN
fbem-12155	89	3	can	can	AUX
fbem-12155	89	4	be	be	AUX
fbem-12155	89	5	linked	link	VERB
fbem-12155	89	6	to	to	ADP
fbem-12155	89	7	new	new	ADJ
fbem-12155	89	8	environmental	environmental	ADJ
fbem-12155	89	9	disclosure	disclosure	NOUN
fbem-12155	89	10	standards	standard	NOUN
fbem-12155	89	11	and	and	CCONJ
fbem-12155	89	12	stricter	strict	ADJ
fbem-12155	89	13	emission	emission	NOUN
fbem-12155	89	14	requirements	requirement	NOUN
fbem-12155	89	15	.	.	PUNCT
fbem-12155	90	1	however	however	ADV
fbem-12155	90	2	,	,	PUNCT
fbem-12155	90	3	disclosures	disclosure	NOUN
fbem-12155	90	4	on	on	ADP
fbem-12155	90	5	environmental	environmental	ADJ
fbem-12155	90	6	management	management	NOUN
fbem-12155	90	7	system	system	NOUN
fbem-12155	90	8	(	(	PUNCT
fbem-12155	90	9	ems	ems	PROPN
fbem-12155	90	10	)	)	PUNCT
fbem-12155	90	11	,	,	PUNCT
fbem-12155	90	12	environmental	environmental	ADJ
fbem-12155	90	13	technology	technology	NOUN
fbem-12155	90	14	r&d	r&d	PROPN
fbem-12155	90	15	(	(	PUNCT
fbem-12155	90	16	etr&d	etr&d	NOUN
fbem-12155	90	17	)	)	PUNCT
fbem-12155	90	18	,	,	PUNCT
fbem-12155	90	19	and	and	CCONJ
fbem-12155	90	20	environmental	environmental	ADJ
fbem-12155	90	21	accolades	accolade	NOUN
fbem-12155	90	22	(	(	PUNCT
fbem-12155	90	23	ea	ea	NOUN
fbem-12155	90	24	)	)	PUNCT
fbem-12155	90	25	remain	remain	VERB
fbem-12155	90	26	limited	limited	ADJ
fbem-12155	90	27	.	.	PUNCT
fbem-12155	91	1	particularly	particularly	ADV
fbem-12155	91	2	,	,	PUNCT
fbem-12155	91	3	the	the	DET
fbem-12155	91	4	rate	rate	NOUN
fbem-12155	91	5	of	of	ADP
fbem-12155	91	6	environmental	environmental	ADJ
fbem-12155	91	7	r&d	r&d	NOUN
fbem-12155	91	8	disclosures	disclosure	NOUN
fbem-12155	91	9	lags	lag	VERB
fbem-12155	91	10	behind	behind	ADP
fbem-12155	91	11	other	other	ADJ
fbem-12155	91	12	non	non	ADJ
fbem-12155	91	13	-	-	ADJ
fbem-12155	91	14	financial	financial	ADJ
fbem-12155	91	15	categories	category	NOUN
fbem-12155	91	16	.	.	PUNCT
fbem-12155	92	1	table	table	NOUN
fbem-12155	92	2	3	3	NUM
fbem-12155	92	3	.	.	PUNCT
fbem-12155	92	4	environmental	environmental	ADJ
fbem-12155	92	5	disclosure	disclosure	NOUN
fbem-12155	92	6	of	of	ADP
fbem-12155	92	7	listed	list	VERB
fbem-12155	92	8	companies	company	NOUN
fbem-12155	92	9	in	in	ADP
fbem-12155	92	10	the	the	DET
fbem-12155	92	11	steel	steel	NOUN
fbem-12155	92	12	industry	industry	NOUN
fbem-12155	92	13	(	(	PUNCT
fbem-12155	92	14	non	non	ADJ
fbem-12155	92	15	-	-	ADJ
fbem-12155	92	16	financial	financial	ADJ
fbem-12155	92	17	)	)	PUNCT
fbem-12155	92	18	disclosure	disclosure	NOUN
fbem-12155	92	19	content	content	NOUN
fbem-12155	92	20	2018	2018	NUM
fbem-12155	92	21	2019	2019	NUM
fbem-12155	92	22	2020	2020	NUM
fbem-12155	92	23	2021	2021	NUM
fbem-12155	92	24	2022	2022	NUM
fbem-12155	92	25	qty	qty	PROPN
fbem-12155	92	26	.	.	PUNCT
fbem-12155	92	27	perc(%	perc(%	PROPN
fbem-12155	92	28	)	)	PUNCT
fbem-12155	92	29	qty	qty	PROPN
fbem-12155	92	30	.	.	PUNCT
fbem-12155	92	31	perc(%	perc(%	PROPN
fbem-12155	92	32	)	)	PUNCT
fbem-12155	92	33	qty	qty	PROPN
fbem-12155	92	34	.	.	PUNCT
fbem-12155	92	35	perc(%	perc(%	PROPN
fbem-12155	92	36	)	)	PUNCT
fbem-12155	92	37	qty	qty	PROPN
fbem-12155	92	38	.	.	PUNCT
fbem-12155	92	39	perc(%	perc(%	PROPN
fbem-12155	92	40	)	)	PUNCT
fbem-12155	92	41	qty	qty	PROPN
fbem-12155	92	42	.	.	PROPN
fbem-12155	92	43	perc(%	perc(%	PROPN
fbem-12155	92	44	)	)	PUNCT
fbem-12155	92	45	ems	ems	PROPN
fbem-12155	92	46	11	11	NUM
fbem-12155	92	47	40.74	40.74	NUM
fbem-12155	92	48	10	10	NUM
fbem-12155	92	49	35.71	35.71	NUM
fbem-12155	92	50	%	%	NOUN
fbem-12155	92	51	9	9	NUM
fbem-12155	92	52	32.14	32.14	NUM
fbem-12155	92	53	%	%	NOUN
fbem-12155	92	54	16	16	NUM
fbem-12155	92	55	57.14	57.14	NUM
fbem-12155	92	56	%	%	NOUN
fbem-12155	92	57	18	18	NUM
fbem-12155	92	58	64.29	64.29	NUM
fbem-12155	92	59	etr&d	etr&d	NOUN
fbem-12155	92	60	4	4	NUM
fbem-12155	92	61	14.81	14.81	NUM
fbem-12155	92	62	3	3	NUM
fbem-12155	92	63	10.71	10.71	NUM
fbem-12155	92	64	5	5	NUM
fbem-12155	92	65	17.86	17.86	NUM
fbem-12155	92	66	8	8	NUM
fbem-12155	92	67	28.57	28.57	NUM
fbem-12155	92	68	10	10	NUM
fbem-12155	92	69	35.71	35.71	NUM
fbem-12155	92	70	bi	bi	NOUN
fbem-12155	92	71	24	24	NUM
fbem-12155	92	72	88.89	88.89	NUM
fbem-12155	92	73	24	24	NUM
fbem-12155	92	74	85.71	85.71	NUM
fbem-12155	92	75	24	24	NUM
fbem-12155	92	76	85.71	85.71	NUM
fbem-12155	92	77	25	25	NUM
fbem-12155	92	78	89.29	89.29	NUM
fbem-12155	92	79	25	25	NUM
fbem-12155	92	80	89.29	89.29	NUM
fbem-12155	92	81	fef	fef	PROPN
fbem-12155	92	82	10	10	NUM
fbem-12155	92	83	37.04	37.04	NUM
fbem-12155	92	84	12	12	NUM
fbem-12155	92	85	42.86	42.86	NUM
fbem-12155	92	86	11	11	NUM
fbem-12155	92	87	39.29	39.29	NUM
fbem-12155	92	88	17	17	NUM
fbem-12155	92	89	60.71	60.71	NUM
fbem-12155	92	90	21	21	NUM
fbem-12155	92	91	75.00	75.00	NUM
fbem-12155	92	92	ea	ea	NOUN
fbem-12155	92	93	7	7	NUM
fbem-12155	92	94	25.93	25.93	NUM
fbem-12155	92	95	6	6	NUM
fbem-12155	92	96	21.43	21.43	NUM
fbem-12155	92	97	4	4	NUM
fbem-12155	92	98	14.29	14.29	NUM
fbem-12155	92	99	10	10	NUM
fbem-12155	92	100	35.71	35.71	NUM
fbem-12155	92	101	14	14	NUM
fbem-12155	92	102	50.00	50.00	NUM
fbem-12155	92	103	4	4	NUM
fbem-12155	92	104	.	.	PUNCT
fbem-12155	93	1	issues	issue	NOUN
fbem-12155	93	2	in	in	ADP
fbem-12155	93	3	the	the	DET
fbem-12155	93	4	disclosure	disclosure	NOUN
fbem-12155	93	5	of	of	ADP
fbem-12155	93	6	environmental	environmental	ADJ
fbem-12155	93	7	accounting	accounting	NOUN
fbem-12155	93	8	information	information	NOUN
fbem-12155	93	9	by	by	ADP
fbem-12155	93	10	listed	list	VERB
fbem-12155	93	11	steel	steel	NOUN
fbem-12155	93	12	industry	industry	NOUN
fbem-12155	93	13	companies	company	NOUN
fbem-12155	93	14	in	in	ADP
fbem-12155	93	15	the	the	DET
fbem-12155	93	16	current	current	ADJ
fbem-12155	93	17	global	global	ADJ
fbem-12155	93	18	climate	climate	NOUN
fbem-12155	93	19	and	and	CCONJ
fbem-12155	93	20	sustainability	sustainability	NOUN
fbem-12155	93	21	discourse	discourse	NOUN
fbem-12155	93	22	,	,	PUNCT
fbem-12155	93	23	there	there	PRON
fbem-12155	93	24	's	be	VERB
fbem-12155	93	25	a	a	DET
fbem-12155	93	26	heightened	heightened	ADJ
fbem-12155	93	27	emphasis	emphasis	NOUN
fbem-12155	93	28	on	on	ADP
fbem-12155	93	29	corporate	corporate	ADJ
fbem-12155	93	30	environmental	environmental	ADJ
fbem-12155	93	31	responsibility	responsibility	NOUN
fbem-12155	93	32	and	and	CCONJ
fbem-12155	93	33	transparency	transparency	NOUN
fbem-12155	93	34	.	.	PUNCT
fbem-12155	94	1	particularly	particularly	ADV
fbem-12155	94	2	in	in	ADP
fbem-12155	94	3	high	high	ADJ
fbem-12155	94	4	-	-	PUNCT
fbem-12155	94	5	emission	emission	NOUN
fbem-12155	94	6	sectors	sector	NOUN
fbem-12155	94	7	like	like	ADP
fbem-12155	94	8	steel	steel	NOUN
fbem-12155	94	9	,	,	PUNCT
fbem-12155	94	10	disclosing	disclose	VERB
fbem-12155	94	11	environmental	environmental	ADJ
fbem-12155	94	12	information	information	NOUN
fbem-12155	94	13	becomes	become	VERB
fbem-12155	94	14	crucial	crucial	ADJ
fbem-12155	94	15	for	for	ADP
fbem-12155	94	16	investors	investor	NOUN
fbem-12155	94	17	,	,	PUNCT
fbem-12155	94	18	regulators	regulator	NOUN
fbem-12155	94	19	,	,	PUNCT
fbem-12155	94	20	and	and	CCONJ
fbem-12155	94	21	the	the	DET
fbem-12155	94	22	wider	wide	ADJ
fbem-12155	94	23	public	public	NOUN
fbem-12155	94	24	.	.	PUNCT
fbem-12155	95	1	however	however	ADV
fbem-12155	95	2	,	,	PUNCT
fbem-12155	95	3	our	our	PRON
fbem-12155	95	4	detailed	detailed	ADJ
fbem-12155	95	5	analysis	analysis	NOUN
fbem-12155	95	6	of	of	ADP
fbem-12155	95	7	the	the	DET
fbem-12155	95	8	sector	sector	NOUN
fbem-12155	95	9	highlights	highlight	VERB
fbem-12155	95	10	several	several	ADJ
fbem-12155	95	11	urgent	urgent	ADJ
fbem-12155	95	12	issues	issue	NOUN
fbem-12155	95	13	that	that	PRON
fbem-12155	95	14	need	need	VERB
fbem-12155	95	15	addressing	address	VERB
fbem-12155	95	16	.	.	PUNCT
fbem-12155	96	1	4.1	4.1	NUM
fbem-12155	96	2	.	.	PUNCT
fbem-12155	96	3	inconsistencies	inconsistency	NOUN
fbem-12155	96	4	in	in	ADP
fbem-12155	96	5	environmental	environmental	ADJ
fbem-12155	96	6	accounting	accounting	NOUN
fbem-12155	96	7	disclosure	disclosure	NOUN
fbem-12155	96	8	formats	format	NOUN
fbem-12155	96	9	and	and	CCONJ
fbem-12155	96	10	content	content	VERB
fbem-12155	96	11	a	a	DET
fbem-12155	96	12	clear	clear	ADJ
fbem-12155	96	13	issue	issue	NOUN
fbem-12155	96	14	is	be	AUX
fbem-12155	96	15	the	the	DET
fbem-12155	96	16	inconsistency	inconsistency	NOUN
fbem-12155	96	17	in	in	ADP
fbem-12155	96	18	disclosure	disclosure	NOUN
fbem-12155	96	19	formats	format	NOUN
fbem-12155	96	20	.	.	PUNCT
fbem-12155	97	1	environmental	environmental	ADJ
fbem-12155	97	2	details	detail	NOUN
fbem-12155	97	3	in	in	ADP
fbem-12155	97	4	annual	annual	ADJ
fbem-12155	97	5	reports	report	NOUN
fbem-12155	97	6	are	be	AUX
fbem-12155	97	7	generally	generally	ADV
fbem-12155	97	8	standardized	standardize	VERB
fbem-12155	97	9	,	,	PUNCT
fbem-12155	97	10	but	but	CCONJ
fbem-12155	97	11	those	those	PRON
fbem-12155	97	12	in	in	ADP
fbem-12155	97	13	social	social	ADJ
fbem-12155	97	14	responsibility	responsibility	NOUN
fbem-12155	97	15	reports	report	NOUN
fbem-12155	97	16	differ	differ	VERB
fbem-12155	97	17	widely	widely	ADV
fbem-12155	97	18	among	among	ADP
fbem-12155	97	19	companies	company	NOUN
fbem-12155	97	20	.	.	PUNCT
fbem-12155	98	1	some	some	DET
fbem-12155	98	2	companies	company	NOUN
fbem-12155	98	3	merely	merely	ADV
fbem-12155	98	4	replicate	replicate	VERB
fbem-12155	98	5	content	content	NOUN
fbem-12155	98	6	from	from	ADP
fbem-12155	98	7	their	their	PRON
fbem-12155	98	8	annual	annual	ADJ
fbem-12155	98	9	reports	report	NOUN
fbem-12155	98	10	into	into	ADP
fbem-12155	98	11	their	their	PRON
fbem-12155	98	12	social	social	ADJ
fbem-12155	98	13	responsibility	responsibility	NOUN
fbem-12155	98	14	ones	one	NOUN
fbem-12155	98	15	.	.	PUNCT
fbem-12155	99	1	some	some	DET
fbem-12155	99	2	firms	firm	NOUN
fbem-12155	99	3	only	only	ADV
fbem-12155	99	4	meet	meet	VERB
fbem-12155	99	5	minimal	minimal	ADJ
fbem-12155	99	6	disclosure	disclosure	NOUN
fbem-12155	99	7	criteria	criterion	NOUN
fbem-12155	99	8	,	,	PUNCT
fbem-12155	99	9	offering	offer	VERB
fbem-12155	99	10	general	general	ADJ
fbem-12155	99	11	data	datum	NOUN
fbem-12155	99	12	like	like	ADP
fbem-12155	99	13	total	total	ADJ
fbem-12155	99	14	emissions	emission	NOUN
fbem-12155	99	15	,	,	PUNCT
fbem-12155	99	16	but	but	CCONJ
fbem-12155	99	17	omitting	omit	VERB
fbem-12155	99	18	specifics	specific	NOUN
fbem-12155	99	19	on	on	ADP
fbem-12155	99	20	emission	emission	NOUN
fbem-12155	99	21	sources	source	NOUN
fbem-12155	99	22	or	or	CCONJ
fbem-12155	99	23	environmental	environmental	ADJ
fbem-12155	99	24	measures	measure	NOUN
fbem-12155	99	25	.	.	PUNCT
fbem-12155	100	1	companies	company	NOUN
fbem-12155	100	2	often	often	ADV
fbem-12155	100	3	selectively	selectively	ADV
fbem-12155	100	4	highlight	highlight	VERB
fbem-12155	100	5	positive	positive	ADJ
fbem-12155	100	6	data	datum	NOUN
fbem-12155	100	7	,	,	PUNCT
fbem-12155	100	8	downplaying	downplay	VERB
fbem-12155	100	9	or	or	CCONJ
fbem-12155	100	10	omitting	omit	VERB
fbem-12155	100	11	information	information	NOUN
fbem-12155	100	12	that	that	PRON
fbem-12155	100	13	might	might	AUX
fbem-12155	100	14	reflect	reflect	VERB
fbem-12155	100	15	negatively	negatively	ADV
fbem-12155	100	16	.	.	PUNCT
fbem-12155	101	1	vital	vital	ADJ
fbem-12155	101	2	environmental	environmental	ADJ
fbem-12155	101	3	aspects	aspect	NOUN
fbem-12155	101	4	,	,	PUNCT
fbem-12155	101	5	like	like	ADP
fbem-12155	101	6	soil	soil	NOUN
fbem-12155	101	7	contamination	contamination	NOUN
fbem-12155	101	8	or	or	CCONJ
fbem-12155	101	9	biodiversity	biodiversity	NOUN
fbem-12155	101	10	loss	loss	NOUN
fbem-12155	101	11	,	,	PUNCT
fbem-12155	101	12	are	be	AUX
fbem-12155	101	13	sometimes	sometimes	ADV
fbem-12155	101	14	absent	absent	ADJ
fbem-12155	101	15	in	in	ADP
fbem-12155	101	16	disclosures	disclosure	NOUN
fbem-12155	101	17	,	,	PUNCT
fbem-12155	101	18	limiting	limit	VERB
fbem-12155	101	19	stakeholders	stakeholder	NOUN
fbem-12155	101	20	'	'	PART
fbem-12155	101	21	insight	insight	NOUN
fbem-12155	101	22	into	into	ADP
fbem-12155	101	23	the	the	DET
fbem-12155	101	24	company	company	NOUN
fbem-12155	101	25	's	's	PART
fbem-12155	101	26	environmental	environmental	ADJ
fbem-12155	101	27	impact	impact	NOUN
fbem-12155	101	28	.	.	PUNCT
fbem-12155	102	1	4.2	4.2	NUM
fbem-12155	102	2	.	.	PUNCT
fbem-12155	102	3	environmental	environmental	ADJ
fbem-12155	102	4	accounting	accounting	NOUN
fbem-12155	102	5	disclosures	disclosure	NOUN
fbem-12155	102	6	:	:	PUNCT
fbem-12155	102	7	heavy	heavy	ADJ
fbem-12155	102	8	on	on	ADP
fbem-12155	102	9	text	text	NOUN
fbem-12155	102	10	,	,	PUNCT
fbem-12155	102	11	light	light	NOUN
fbem-12155	102	12	on	on	ADP
fbem-12155	102	13	data	datum	NOUN
fbem-12155	102	14	environmental	environmental	ADJ
fbem-12155	102	15	accounting	accounting	NOUN
fbem-12155	102	16	disclosures	disclosure	NOUN
fbem-12155	102	17	are	be	AUX
fbem-12155	102	18	often	often	ADV
fbem-12155	102	19	dominated	dominate	VERB
fbem-12155	102	20	by	by	ADP
fbem-12155	102	21	textual	textual	ADJ
fbem-12155	102	22	descriptions	description	NOUN
fbem-12155	102	23	,	,	PUNCT
fbem-12155	102	24	with	with	ADP
fbem-12155	102	25	noticeable	noticeable	ADJ
fbem-12155	102	26	data	datum	NOUN
fbem-12155	102	27	insufficiencies	insufficiency	NOUN
fbem-12155	102	28	.	.	PUNCT
fbem-12155	103	1	in	in	ADP
fbem-12155	103	2	reports	report	NOUN
fbem-12155	103	3	,	,	PUNCT
fbem-12155	103	4	many	many	ADJ
fbem-12155	103	5	companies	company	NOUN
fbem-12155	103	6	primarily	primarily	ADV
fbem-12155	103	7	use	use	VERB
fbem-12155	103	8	prose	prose	NOUN
fbem-12155	103	9	to	to	PART
fbem-12155	103	10	explain	explain	VERB
fbem-12155	103	11	their	their	PRON
fbem-12155	103	12	environmental	environmental	ADJ
fbem-12155	103	13	policies	policy	NOUN
fbem-12155	103	14	,	,	PUNCT
fbem-12155	103	15	achievements	achievement	NOUN
fbem-12155	103	16	,	,	PUNCT
fbem-12155	103	17	and	and	CCONJ
fbem-12155	103	18	other	other	ADJ
fbem-12155	103	19	information	information	NOUN
fbem-12155	103	20	related	relate	VERB
fbem-12155	103	21	to	to	ADP
fbem-12155	103	22	ecological	ecological	ADJ
fbem-12155	103	23	conservation	conservation	NOUN
fbem-12155	103	24	.	.	PUNCT
fbem-12155	104	1	examining	examine	VERB
fbem-12155	104	2	the	the	DET
fbem-12155	104	3	reasons	reason	NOUN
fbem-12155	104	4	,	,	PUNCT
fbem-12155	104	5	some	some	DET
fbem-12155	104	6	companies	company	NOUN
fbem-12155	104	7	use	use	VERB
fbem-12155	104	8	complex	complex	ADJ
fbem-12155	104	9	jargon	jargon	NOUN
fbem-12155	104	10	to	to	PART
fbem-12155	104	11	reduce	reduce	VERB
fbem-12155	104	12	clarity	clarity	NOUN
fbem-12155	104	13	,	,	PUNCT
fbem-12155	104	14	potentially	potentially	ADV
fbem-12155	104	15	masking	mask	VERB
fbem-12155	104	16	unfavorable	unfavorable	ADJ
fbem-12155	104	17	aspects	aspect	NOUN
fbem-12155	104	18	.	.	PUNCT
fbem-12155	105	1	by	by	ADP
fbem-12155	105	2	providing	provide	VERB
fbem-12155	105	3	specific	specific	ADJ
fbem-12155	105	4	environmental	environmental	ADJ
fbem-12155	105	5	data	datum	NOUN
fbem-12155	105	6	,	,	PUNCT
fbem-12155	105	7	stakeholders	stakeholder	NOUN
fbem-12155	105	8	could	could	AUX
fbem-12155	105	9	more	more	ADV
fbem-12155	105	10	clearly	clearly	ADV
fbem-12155	105	11	understand	understand	VERB
fbem-12155	105	12	a	a	DET
fbem-12155	105	13	company	company	NOUN
fbem-12155	105	14	's	's	PART
fbem-12155	105	15	progress	progress	NOUN
fbem-12155	105	16	.	.	PUNCT
fbem-12155	106	1	however	however	ADV
fbem-12155	106	2	,	,	PUNCT
fbem-12155	106	3	detailed	detailed	ADJ
fbem-12155	106	4	environmental	environmental	ADJ
fbem-12155	106	5	data	datum	NOUN
fbem-12155	106	6	disclosure	disclosure	NOUN
fbem-12155	106	7	can	can	AUX
fbem-12155	106	8	result	result	VERB
fbem-12155	106	9	in	in	ADP
fbem-12155	106	10	extra	extra	ADJ
fbem-12155	106	11	costs	cost	NOUN
fbem-12155	106	12	for	for	ADP
fbem-12155	106	13	companies	company	NOUN
fbem-12155	106	14	due	due	ADJ
fbem-12155	106	15	to	to	ADP
fbem-12155	106	16	required	require	VERB
fbem-12155	106	17	measurements	measurement	NOUN
fbem-12155	106	18	,	,	PUNCT
fbem-12155	106	19	increasing	increase	VERB
fbem-12155	106	20	the	the	DET
fbem-12155	106	21	financial	financial	ADJ
fbem-12155	106	22	impact	impact	NOUN
fbem-12155	106	23	.	.	PUNCT
fbem-12155	107	1	4.3	4.3	NUM
fbem-12155	107	2	.	.	PUNCT
fbem-12155	107	3	inadequate	inadequate	ADJ
fbem-12155	107	4	regulations	regulation	NOUN
fbem-12155	107	5	hinder	hinder	VERB
fbem-12155	107	6	comprehensive	comprehensive	ADJ
fbem-12155	107	7	environmental	environmental	ADJ
fbem-12155	107	8	disclosure	disclosure	NOUN
fbem-12155	107	9	present	present	ADJ
fbem-12155	107	10	regulations	regulation	NOUN
fbem-12155	107	11	for	for	ADP
fbem-12155	107	12	environmental	environmental	ADJ
fbem-12155	107	13	accounting	accounting	NOUN
fbem-12155	107	14	disclosure	disclosure	NOUN
fbem-12155	107	15	have	have	VERB
fbem-12155	107	16	notable	notable	ADJ
fbem-12155	107	17	gaps	gap	NOUN
fbem-12155	107	18	,	,	PUNCT
fbem-12155	107	19	curbing	curb	VERB
fbem-12155	107	20	corporate	corporate	ADJ
fbem-12155	107	21	motivation[5	motivation[5	NOUN
fbem-12155	107	22	]	]	PUNCT
fbem-12155	107	23	for	for	ADP
fbem-12155	107	24	transparent	transparent	ADJ
fbem-12155	107	25	reporting	reporting	NOUN
fbem-12155	107	26	.	.	PUNCT
fbem-12155	108	1	although	although	SCONJ
fbem-12155	108	2	financial	financial	ADJ
fbem-12155	108	3	statement	statement	NOUN
fbem-12155	108	4	provisions	provision	NOUN
fbem-12155	108	5	are	be	AUX
fbem-12155	108	6	clear	clear	ADJ
fbem-12155	108	7	,	,	PUNCT
fbem-12155	108	8	china	china	PROPN
fbem-12155	108	9	lacks	lack	VERB
fbem-12155	108	10	standardized	standardized	ADJ
fbem-12155	108	11	disclosure	disclosure	NOUN
fbem-12155	108	12	requirements	requirement	NOUN
fbem-12155	108	13	for	for	ADP
fbem-12155	108	14	social	social	ADJ
fbem-12155	108	15	responsibility	responsibility	NOUN
fbem-12155	108	16	reports	report	NOUN
fbem-12155	108	17	.	.	PUNCT
fbem-12155	109	1	this	this	DET
fbem-12155	109	2	results	result	VERB
fbem-12155	109	3	in	in	ADP
fbem-12155	109	4	a	a	DET
fbem-12155	109	5	varied	varied	ADJ
fbem-12155	109	6	landscape	landscape	NOUN
fbem-12155	109	7	with	with	ADP
fbem-12155	109	8	inconsistent	inconsistent	ADJ
fbem-12155	109	9	disclosure	disclosure	NOUN
fbem-12155	109	10	standards	standard	NOUN
fbem-12155	109	11	.	.	PUNCT
fbem-12155	110	1	without	without	ADP
fbem-12155	110	2	a	a	DET
fbem-12155	110	3	consistent	consistent	ADJ
fbem-12155	110	4	disclosure	disclosure	NOUN
fbem-12155	110	5	framework	framework	NOUN
fbem-12155	110	6	,	,	PUNCT
fbem-12155	110	7	firms	firm	NOUN
fbem-12155	110	8	may	may	AUX
fbem-12155	110	9	use	use	VERB
fbem-12155	110	10	different	different	ADJ
fbem-12155	110	11	criteria	criterion	NOUN
fbem-12155	110	12	,	,	PUNCT
fbem-12155	110	13	compromising	compromise	VERB
fbem-12155	110	14	data	datum	NOUN
fbem-12155	110	15	comparability	comparability	NOUN
fbem-12155	110	16	.	.	PUNCT
fbem-12155	111	1	some	some	DET
fbem-12155	111	2	companies	company	NOUN
fbem-12155	111	3	,	,	PUNCT
fbem-12155	111	4	in	in	ADP
fbem-12155	111	5	a	a	DET
fbem-12155	111	6	bid	bid	NOUN
fbem-12155	111	7	to	to	PART
fbem-12155	111	8	highlight	highlight	VERB
fbem-12155	111	9	their	their	PRON
fbem-12155	111	10	environmental	environmental	ADJ
fbem-12155	111	11	performance	performance	NOUN
fbem-12155	111	12	,	,	PUNCT
fbem-12155	111	13	create	create	VERB
fbem-12155	111	14	custom	custom	NOUN
fbem-12155	111	15	metrics	metric	NOUN
fbem-12155	111	16	.	.	PUNCT
fbem-12155	112	1	these	these	DET
fbem-12155	112	2	bespoke	bespoke	ADJ
fbem-12155	112	3	indicators	indicator	NOUN
fbem-12155	112	4	,	,	PUNCT
fbem-12155	112	5	however	however	ADV
fbem-12155	112	6	,	,	PUNCT
fbem-12155	112	7	often	often	ADV
fbem-12155	112	8	lack	lack	VERB
fbem-12155	112	9	broad	broad	ADJ
fbem-12155	112	10	applicability	applicability	NOUN
fbem-12155	112	11	and	and	CCONJ
fbem-12155	112	12	comparative	comparative	ADJ
fbem-12155	112	13	merit	merit	NOUN
fbem-12155	112	14	.	.	PUNCT
fbem-12155	113	1	4.4	4.4	NUM
fbem-12155	113	2	.	.	PUNCT
fbem-12155	114	1	the	the	DET
fbem-12155	114	2	need	need	NOUN
fbem-12155	114	3	for	for	ADP
fbem-12155	114	4	external	external	ADJ
fbem-12155	114	5	verification	verification	NOUN
fbem-12155	114	6	in	in	ADP
fbem-12155	114	7	environmental	environmental	ADJ
fbem-12155	114	8	reporting	reporting	NOUN
fbem-12155	114	9	external	external	ADJ
fbem-12155	114	10	verification	verification	NOUN
fbem-12155	114	11	ensures	ensure	VERB
fbem-12155	114	12	the	the	DET
fbem-12155	114	13	credibility	credibility	NOUN
fbem-12155	114	14	and	and	CCONJ
fbem-12155	114	15	authenticity	authenticity	NOUN
fbem-12155	114	16	of	of	ADP
fbem-12155	114	17	environmental	environmental	ADJ
fbem-12155	114	18	accounting	accounting	NOUN
fbem-12155	114	19	data	datum	NOUN
fbem-12155	114	20	.	.	PUNCT
fbem-12155	115	1	most	most	ADJ
fbem-12155	115	2	steel	steel	NOUN
fbem-12155	115	3	companies	company	NOUN
fbem-12155	115	4	rely	rely	VERB
fbem-12155	115	5	mainly	mainly	ADV
fbem-12155	115	6	on	on	ADP
fbem-12155	115	7	self	self	NOUN
fbem-12155	115	8	-	-	PUNCT
fbem-12155	115	9	reporting	reporting	NOUN
fbem-12155	115	10	.	.	PUNCT
fbem-12155	116	1	while	while	SCONJ
fbem-12155	116	2	self	self	NOUN
fbem-12155	116	3	-	-	PUNCT
fbem-12155	116	4	reporting	reporting	NOUN
fbem-12155	116	5	provides	provide	VERB
fbem-12155	116	6	preliminary	preliminary	ADJ
fbem-12155	116	7	insights	insight	NOUN
fbem-12155	116	8	,	,	PUNCT
fbem-12155	116	9	companies	company	NOUN
fbem-12155	116	10	may	may	AUX
fbem-12155	116	11	emphasize	emphasize	VERB
fbem-12155	116	12	their	their	PRON
fbem-12155	116	13	successes	success	NOUN
fbem-12155	116	14	and	and	CCONJ
fbem-12155	116	15	minimize	minimize	VERB
fbem-12155	116	16	setbacks	setback	NOUN
fbem-12155	116	17	due	due	ADP
fbem-12155	116	18	to	to	ADP
fbem-12155	116	19	biases	bias	NOUN
fbem-12155	116	20	.	.	PUNCT
fbem-12155	117	1	faced	face	VERB
fbem-12155	117	2	with	with	ADP
fbem-12155	117	3	major	major	ADJ
fbem-12155	117	4	environmental	environmental	ADJ
fbem-12155	117	5	risks	risk	NOUN
fbem-12155	117	6	,	,	PUNCT
fbem-12155	117	7	companies	company	NOUN
fbem-12155	117	8	might	might	AUX
fbem-12155	117	9	withhold	withhold	VERB
fbem-12155	117	10	12	12	NUM
fbem-12155	117	11	crucial	crucial	ADJ
fbem-12155	117	12	information	information	NOUN
fbem-12155	117	13	to	to	PART
fbem-12155	117	14	protect	protect	VERB
fbem-12155	117	15	their	their	PRON
fbem-12155	117	16	brand	brand	NOUN
fbem-12155	117	17	or	or	CCONJ
fbem-12155	117	18	avoid	avoid	VERB
fbem-12155	117	19	legal	legal	ADJ
fbem-12155	117	20	issues	issue	NOUN
fbem-12155	117	21	.	.	PUNCT
fbem-12155	118	1	some	some	DET
fbem-12155	118	2	firms	firm	NOUN
fbem-12155	118	3	view	view	VERB
fbem-12155	118	4	third	third	ADJ
fbem-12155	118	5	-	-	PUNCT
fbem-12155	118	6	party	party	NOUN
fbem-12155	118	7	assessments	assessment	NOUN
fbem-12155	118	8	,	,	PUNCT
fbem-12155	118	9	which	which	PRON
fbem-12155	118	10	aim	aim	VERB
fbem-12155	118	11	to	to	PART
fbem-12155	118	12	validate	validate	VERB
fbem-12155	118	13	the	the	DET
fbem-12155	118	14	accuracy	accuracy	NOUN
fbem-12155	118	15	of	of	ADP
fbem-12155	118	16	disclosures	disclosure	NOUN
fbem-12155	118	17	,	,	PUNCT
fbem-12155	118	18	as	as	ADP
fbem-12155	118	19	an	an	DET
fbem-12155	118	20	added	add	VERB
fbem-12155	118	21	cost	cost	NOUN
fbem-12155	118	22	or	or	CCONJ
fbem-12155	118	23	risk	risk	NOUN
fbem-12155	118	24	,	,	PUNCT
fbem-12155	118	25	despite	despite	SCONJ
fbem-12155	118	26	their	their	PRON
fbem-12155	118	27	objective	objective	ADJ
fbem-12155	118	28	nature	nature	NOUN
fbem-12155	118	29	.	.	PUNCT
fbem-12155	119	1	as	as	SCONJ
fbem-12155	119	2	society	society	NOUN
fbem-12155	119	3	prioritizes	prioritize	VERB
fbem-12155	119	4	sustainability	sustainability	NOUN
fbem-12155	119	5	,	,	PUNCT
fbem-12155	119	6	external	external	ADJ
fbem-12155	119	7	verification	verification	NOUN
fbem-12155	119	8	will	will	AUX
fbem-12155	119	9	be	be	AUX
fbem-12155	119	10	crucial	crucial	ADJ
fbem-12155	119	11	for	for	SCONJ
fbem-12155	119	12	companies	company	NOUN
fbem-12155	119	13	to	to	PART
fbem-12155	119	14	earn	earn	VERB
fbem-12155	119	15	trust	trust	NOUN
fbem-12155	119	16	and	and	CCONJ
fbem-12155	119	17	recognition	recognition	NOUN
fbem-12155	119	18	.	.	PUNCT
fbem-12155	120	1	5	5	X
fbem-12155	120	2	.	.	X
fbem-12155	120	3	strategies	strategy	NOUN
fbem-12155	120	4	to	to	PART
fbem-12155	120	5	enhance	enhance	VERB
fbem-12155	120	6	environmental	environmental	ADJ
fbem-12155	120	7	accounting	accounting	NOUN
fbem-12155	120	8	disclosure	disclosure	NOUN
fbem-12155	120	9	in	in	ADP
fbem-12155	120	10	listed	list	VERB
fbem-12155	120	11	steel	steel	NOUN
fbem-12155	120	12	companies	company	NOUN
fbem-12155	120	13	given	give	VERB
fbem-12155	120	14	the	the	DET
fbem-12155	120	15	outlined	outline	VERB
fbem-12155	120	16	challenges	challenge	NOUN
fbem-12155	120	17	,	,	PUNCT
fbem-12155	120	18	to	to	PART
fbem-12155	120	19	bolster	bolster	VERB
fbem-12155	120	20	the	the	DET
fbem-12155	120	21	disclosure	disclosure	NOUN
fbem-12155	120	22	quality	quality	NOUN
fbem-12155	120	23	and	and	CCONJ
fbem-12155	120	24	meet	meet	VERB
fbem-12155	120	25	information	information	NOUN
fbem-12155	120	26	needs	need	NOUN
fbem-12155	120	27	,	,	PUNCT
fbem-12155	120	28	we	we	PRON
fbem-12155	120	29	suggest	suggest	VERB
fbem-12155	120	30	the	the	DET
fbem-12155	120	31	following	following	NOUN
fbem-12155	120	32	:	:	PUNCT
fbem-12155	120	33	5.1	5.1	NUM
fbem-12155	120	34	.	.	PUNCT
fbem-12155	121	1	develop	develop	VERB
fbem-12155	121	2	consistent	consistent	ADJ
fbem-12155	121	3	standards	standard	NOUN
fbem-12155	121	4	and	and	CCONJ
fbem-12155	121	5	enhance	enhance	VERB
fbem-12155	121	6	data	data	NOUN
fbem-12155	121	7	transparency	transparency	NOUN
fbem-12155	121	8	in	in	ADP
fbem-12155	121	9	disclosure	disclosure	NOUN
fbem-12155	121	10	the	the	DET
fbem-12155	121	11	lack	lack	NOUN
fbem-12155	121	12	of	of	ADP
fbem-12155	121	13	uniformity	uniformity	NOUN
fbem-12155	121	14	in	in	ADP
fbem-12155	121	15	current	current	ADJ
fbem-12155	121	16	disclosure	disclosure	NOUN
fbem-12155	121	17	practices	practice	NOUN
fbem-12155	121	18	leads	lead	VERB
fbem-12155	121	19	to	to	ADP
fbem-12155	121	20	confusion	confusion	NOUN
fbem-12155	121	21	and	and	CCONJ
fbem-12155	121	22	potential	potential	ADJ
fbem-12155	121	23	misinformation	misinformation	NOUN
fbem-12155	121	24	.	.	PUNCT
fbem-12155	122	1	it	it	PRON
fbem-12155	122	2	's	be	AUX
fbem-12155	122	3	imperative	imperative	ADJ
fbem-12155	122	4	that	that	SCONJ
fbem-12155	122	5	regulatory	regulatory	ADJ
fbem-12155	122	6	bodies	body	NOUN
fbem-12155	122	7	establish	establish	VERB
fbem-12155	122	8	consistent	consistent	ADJ
fbem-12155	122	9	standards	standard	NOUN
fbem-12155	122	10	detailing	detail	VERB
fbem-12155	122	11	specific	specific	ADJ
fbem-12155	122	12	content	content	NOUN
fbem-12155	122	13	like	like	ADP
fbem-12155	122	14	emissions	emission	NOUN
fbem-12155	122	15	and	and	CCONJ
fbem-12155	122	16	energy	energy	NOUN
fbem-12155	122	17	consumption	consumption	NOUN
fbem-12155	122	18	,	,	PUNCT
fbem-12155	122	19	and	and	CCONJ
fbem-12155	122	20	define	define	VERB
fbem-12155	122	21	formats	format	NOUN
fbem-12155	122	22	to	to	PART
fbem-12155	122	23	ensure	ensure	VERB
fbem-12155	122	24	information	information	NOUN
fbem-12155	122	25	accuracy	accuracy	NOUN
fbem-12155	122	26	and	and	CCONJ
fbem-12155	122	27	comparability	comparability	NOUN
fbem-12155	122	28	.	.	PUNCT
fbem-12155	123	1	relying	rely	VERB
fbem-12155	123	2	solely	solely	ADV
fbem-12155	123	3	on	on	ADP
fbem-12155	123	4	textual	textual	ADJ
fbem-12155	123	5	narratives	narrative	NOUN
fbem-12155	123	6	does	do	AUX
fbem-12155	123	7	n't	not	PART
fbem-12155	123	8	provide	provide	VERB
fbem-12155	123	9	a	a	DET
fbem-12155	123	10	full	full	ADJ
fbem-12155	123	11	picture	picture	NOUN
fbem-12155	123	12	.	.	PUNCT
fbem-12155	124	1	companies	company	NOUN
fbem-12155	124	2	should	should	AUX
fbem-12155	124	3	include	include	VERB
fbem-12155	124	4	specific	specific	ADJ
fbem-12155	124	5	environmental	environmental	ADJ
fbem-12155	124	6	data	datum	NOUN
fbem-12155	124	7	,	,	PUNCT
fbem-12155	124	8	like	like	ADP
fbem-12155	124	9	carbon	carbon	NOUN
fbem-12155	124	10	emissions	emission	NOUN
fbem-12155	124	11	and	and	CCONJ
fbem-12155	124	12	pollution	pollution	NOUN
fbem-12155	124	13	control	control	NOUN
fbem-12155	124	14	success	success	NOUN
fbem-12155	124	15	,	,	PUNCT
fbem-12155	124	16	allowing	allow	VERB
fbem-12155	124	17	stakeholders	stakeholder	NOUN
fbem-12155	124	18	to	to	PART
fbem-12155	124	19	better	well	ADV
fbem-12155	124	20	assess	assess	VERB
fbem-12155	124	21	their	their	PRON
fbem-12155	124	22	environmental	environmental	ADJ
fbem-12155	124	23	efforts	effort	NOUN
fbem-12155	124	24	and	and	CCONJ
fbem-12155	124	25	make	make	VERB
fbem-12155	124	26	informed	informed	ADJ
fbem-12155	124	27	decisions	decision	NOUN
fbem-12155	124	28	.	.	PUNCT
fbem-12155	125	1	5.2	5.2	NUM
fbem-12155	125	2	.	.	PUNCT
fbem-12155	125	3	enhance	enhance	VERB
fbem-12155	125	4	the	the	DET
fbem-12155	125	5	regulatory	regulatory	ADJ
fbem-12155	125	6	framework	framework	NOUN
fbem-12155	125	7	for	for	ADP
fbem-12155	125	8	environmental	environmental	ADJ
fbem-12155	125	9	accounting	accounting	NOUN
fbem-12155	125	10	disclosure	disclosure	NOUN
fbem-12155	125	11	a	a	DET
fbem-12155	125	12	robust	robust	ADJ
fbem-12155	125	13	legal	legal	ADJ
fbem-12155	125	14	and	and	CCONJ
fbem-12155	125	15	regulatory	regulatory	ADJ
fbem-12155	125	16	structure	structure	NOUN
fbem-12155	125	17	is	be	AUX
fbem-12155	125	18	essential	essential	ADJ
fbem-12155	125	19	for	for	ADP
fbem-12155	125	20	standardized	standardized	ADJ
fbem-12155	125	21	environmental	environmental	ADJ
fbem-12155	125	22	accounting	accounting	NOUN
fbem-12155	125	23	disclosures	disclosure	NOUN
fbem-12155	125	24	.	.	PUNCT
fbem-12155	126	1	current	current	ADJ
fbem-12155	126	2	regulations	regulation	NOUN
fbem-12155	126	3	provide	provide	VERB
fbem-12155	126	4	a	a	DET
fbem-12155	126	5	foundation	foundation	NOUN
fbem-12155	126	6	,	,	PUNCT
fbem-12155	126	7	but	but	CCONJ
fbem-12155	126	8	there	there	PRON
fbem-12155	126	9	are	be	VERB
fbem-12155	126	10	notable	notable	ADJ
fbem-12155	126	11	gaps	gap	NOUN
fbem-12155	126	12	and	and	CCONJ
fbem-12155	126	13	ambiguities	ambiguity	NOUN
fbem-12155	126	14	.	.	PUNCT
fbem-12155	127	1	regulating	regulate	VERB
fbem-12155	127	2	bodies	body	NOUN
fbem-12155	127	3	should	should	AUX
fbem-12155	127	4	enhance	enhance	VERB
fbem-12155	127	5	the	the	DET
fbem-12155	127	6	standards	standard	NOUN
fbem-12155	127	7	for	for	ADP
fbem-12155	127	8	corporate	corporate	ADJ
fbem-12155	127	9	environmental	environmental	ADJ
fbem-12155	127	10	data	datum	NOUN
fbem-12155	127	11	disclosure	disclosure	NOUN
fbem-12155	127	12	.	.	PUNCT
fbem-12155	128	1	clear	clear	ADJ
fbem-12155	128	2	policies	policy	NOUN
fbem-12155	128	3	addressing	address	VERB
fbem-12155	128	4	environmental	environmental	ADJ
fbem-12155	128	5	pollution	pollution	NOUN
fbem-12155	128	6	need	need	VERB
fbem-12155	128	7	to	to	PART
fbem-12155	128	8	be	be	AUX
fbem-12155	128	9	developed	develop	VERB
fbem-12155	128	10	.	.	PUNCT
fbem-12155	129	1	clear	clear	ADJ
fbem-12155	129	2	guidelines	guideline	NOUN
fbem-12155	129	3	about	about	ADP
fbem-12155	129	4	the	the	DET
fbem-12155	129	5	content	content	NOUN
fbem-12155	129	6	,	,	PUNCT
fbem-12155	129	7	frequency	frequency	NOUN
fbem-12155	129	8	,	,	PUNCT
fbem-12155	129	9	and	and	CCONJ
fbem-12155	129	10	method	method	NOUN
fbem-12155	129	11	of	of	ADP
fbem-12155	129	12	disclosures	disclosure	NOUN
fbem-12155	129	13	should	should	AUX
fbem-12155	129	14	be	be	AUX
fbem-12155	129	15	set	set	VERB
fbem-12155	129	16	.	.	PUNCT
fbem-12155	130	1	employing	employ	VERB
fbem-12155	130	2	visual	visual	ADJ
fbem-12155	130	3	aids	aid	NOUN
fbem-12155	130	4	like	like	ADP
fbem-12155	130	5	charts	chart	NOUN
fbem-12155	130	6	can	can	AUX
fbem-12155	130	7	help	help	VERB
fbem-12155	130	8	elucidate	elucidate	VERB
fbem-12155	130	9	the	the	DET
fbem-12155	130	10	information	information	NOUN
fbem-12155	130	11	.	.	PUNCT
fbem-12155	131	1	the	the	DET
fbem-12155	131	2	data	datum	NOUN
fbem-12155	131	3	disclosed	disclose	VERB
fbem-12155	131	4	must	must	AUX
fbem-12155	131	5	be	be	AUX
fbem-12155	131	6	consistent	consistent	ADJ
fbem-12155	131	7	,	,	PUNCT
fbem-12155	131	8	both	both	CCONJ
fbem-12155	131	9	across	across	ADP
fbem-12155	131	10	industry	industry	NOUN
fbem-12155	131	11	peers	peer	NOUN
fbem-12155	131	12	and	and	CCONJ
fbem-12155	131	13	year	year	NOUN
fbem-12155	131	14	-	-	PUNCT
fbem-12155	131	15	to	to	ADP
fbem-12155	131	16	-	-	PUNCT
fbem-12155	131	17	year	year	NOUN
fbem-12155	131	18	for	for	ADP
fbem-12155	131	19	individual	individual	ADJ
fbem-12155	131	20	companies	company	NOUN
fbem-12155	131	21	.	.	PUNCT
fbem-12155	132	1	this	this	DET
fbem-12155	132	2	consistency	consistency	NOUN
fbem-12155	132	3	aids	aid	VERB
fbem-12155	132	4	both	both	DET
fbem-12155	132	5	companies	company	NOUN
fbem-12155	132	6	in	in	ADP
fbem-12155	132	7	reporting	reporting	NOUN
fbem-12155	132	8	and	and	CCONJ
fbem-12155	132	9	stakeholders	stakeholder	NOUN
fbem-12155	132	10	in	in	ADP
fbem-12155	132	11	understanding	understanding	NOUN
fbem-12155	132	12	.	.	PUNCT
fbem-12155	133	1	5.3	5.3	NUM
fbem-12155	133	2	.	.	PUNCT
fbem-12155	133	3	elevate	elevate	VERB
fbem-12155	133	4	environmental	environmental	ADJ
fbem-12155	133	5	accounting	accounting	NOUN
fbem-12155	133	6	awareness	awareness	NOUN
fbem-12155	133	7	in	in	ADP
fbem-12155	133	8	listed	list	VERB
fbem-12155	133	9	companies	company	NOUN
fbem-12155	133	10	listed	list	VERB
fbem-12155	133	11	companies	company	NOUN
fbem-12155	133	12	should	should	AUX
fbem-12155	133	13	prioritize	prioritize	AUX
fbem-12155	133	14	fostering	foster	VERB
fbem-12155	133	15	a	a	DET
fbem-12155	133	16	proactive	proactive	ADJ
fbem-12155	133	17	attitude	attitude	NOUN
fbem-12155	133	18	towards	towards	ADP
fbem-12155	133	19	environmental	environmental	ADJ
fbem-12155	133	20	accounting	accounting	NOUN
fbem-12155	133	21	disclosure	disclosure	NOUN
fbem-12155	133	22	.	.	PUNCT
fbem-12155	134	1	management	management	NOUN
fbem-12155	134	2	should	should	AUX
fbem-12155	134	3	embrace	embrace	VERB
fbem-12155	134	4	environmental	environmental	ADJ
fbem-12155	134	5	disclosure	disclosure	NOUN
fbem-12155	134	6	,	,	PUNCT
fbem-12155	134	7	weaving	weave	VERB
fbem-12155	134	8	the	the	DET
fbem-12155	134	9	ethos	ethos	NOUN
fbem-12155	134	10	of	of	ADP
fbem-12155	134	11	environmental	environmental	ADJ
fbem-12155	134	12	stewardship	stewardship	NOUN
fbem-12155	134	13	into	into	ADP
fbem-12155	134	14	the	the	DET
fbem-12155	134	15	corporate	corporate	ADJ
fbem-12155	134	16	culture	culture	NOUN
fbem-12155	134	17	.	.	PUNCT
fbem-12155	135	1	this	this	DET
fbem-12155	135	2	approach	approach	NOUN
fbem-12155	135	3	can	can	AUX
fbem-12155	135	4	initiate	initiate	VERB
fbem-12155	135	5	a	a	DET
fbem-12155	135	6	top	top	ADJ
fbem-12155	135	7	-	-	PUNCT
fbem-12155	135	8	down	down	ADP
fbem-12155	135	9	cultural	cultural	ADJ
fbem-12155	135	10	shift	shift	NOUN
fbem-12155	135	11	in	in	ADP
fbem-12155	135	12	the	the	DET
fbem-12155	135	13	organization	organization	NOUN
fbem-12155	135	14	.	.	PUNCT
fbem-12155	136	1	companies	company	NOUN
fbem-12155	136	2	should	should	AUX
fbem-12155	136	3	intensify	intensify	VERB
fbem-12155	136	4	employee	employee	NOUN
fbem-12155	136	5	training	training	NOUN
fbem-12155	136	6	on	on	ADP
fbem-12155	136	7	environmental	environmental	ADJ
fbem-12155	136	8	awareness	awareness	NOUN
fbem-12155	136	9	and	and	CCONJ
fbem-12155	136	10	routinely	routinely	ADV
fbem-12155	136	11	conduct	conduct	VERB
fbem-12155	136	12	educational	educational	ADJ
fbem-12155	136	13	sessions	session	NOUN
fbem-12155	136	14	on	on	ADP
fbem-12155	136	15	the	the	DET
fbem-12155	136	16	topic	topic	NOUN
fbem-12155	136	17	.	.	PUNCT
fbem-12155	137	1	cultivating	cultivate	VERB
fbem-12155	137	2	environmental	environmental	ADJ
fbem-12155	137	3	consciousness	consciousness	NOUN
fbem-12155	137	4	across	across	ADP
fbem-12155	137	5	the	the	DET
fbem-12155	137	6	workforce	workforce	NOUN
fbem-12155	137	7	can	can	AUX
fbem-12155	137	8	drive	drive	VERB
fbem-12155	137	9	the	the	DET
fbem-12155	137	10	momentum	momentum	NOUN
fbem-12155	137	11	for	for	ADP
fbem-12155	137	12	sustainable	sustainable	ADJ
fbem-12155	137	13	production	production	NOUN
fbem-12155	137	14	.	.	PUNCT
fbem-12155	138	1	companies	company	NOUN
fbem-12155	138	2	need	need	VERB
fbem-12155	138	3	to	to	PART
fbem-12155	138	4	enhance	enhance	VERB
fbem-12155	138	5	their	their	PRON
fbem-12155	138	6	skills	skill	NOUN
fbem-12155	138	7	in	in	ADP
fbem-12155	138	8	gathering	gather	VERB
fbem-12155	138	9	and	and	CCONJ
fbem-12155	138	10	disclosing	disclose	VERB
fbem-12155	138	11	environmental	environmental	ADJ
fbem-12155	138	12	data	datum	NOUN
fbem-12155	138	13	and	and	CCONJ
fbem-12155	138	14	in	in	ADP
fbem-12155	138	15	implementing	implement	VERB
fbem-12155	138	16	green	green	ADJ
fbem-12155	138	17	practices	practice	NOUN
fbem-12155	138	18	,	,	PUNCT
fbem-12155	138	19	all	all	PRON
fbem-12155	138	20	of	of	ADP
fbem-12155	138	21	which	which	PRON
fbem-12155	138	22	uplift	uplift	VERB
fbem-12155	138	23	the	the	DET
fbem-12155	138	24	credibility	credibility	NOUN
fbem-12155	138	25	of	of	ADP
fbem-12155	138	26	their	their	PRON
fbem-12155	138	27	disclosures	disclosure	NOUN
fbem-12155	138	28	.	.	PUNCT
fbem-12155	139	1	proactive	proactive	ADJ
fbem-12155	139	2	engagement	engagement	NOUN
fbem-12155	139	3	with	with	ADP
fbem-12155	139	4	stakeholders	stakeholder	NOUN
fbem-12155	139	5	and	and	CCONJ
fbem-12155	139	6	producing	produce	VERB
fbem-12155	139	7	comprehensive	comprehensive	ADJ
fbem-12155	139	8	environmental	environmental	ADJ
fbem-12155	139	9	accounting	accounting	NOUN
fbem-12155	139	10	reports	report	NOUN
fbem-12155	139	11	can	can	AUX
fbem-12155	139	12	help	help	VERB
fbem-12155	139	13	companies	company	NOUN
fbem-12155	139	14	earn	earn	VERB
fbem-12155	139	15	trust	trust	NOUN
fbem-12155	139	16	from	from	ADP
fbem-12155	139	17	investors	investor	NOUN
fbem-12155	139	18	,	,	PUNCT
fbem-12155	139	19	consumers	consumer	NOUN
fbem-12155	139	20	,	,	PUNCT
fbem-12155	139	21	and	and	CCONJ
fbem-12155	139	22	regulators	regulator	NOUN
fbem-12155	139	23	.	.	PUNCT
fbem-12155	140	1	5.4	5.4	NUM
fbem-12155	140	2	.	.	PUNCT
fbem-12155	141	1	strengthening	strengthen	VERB
fbem-12155	141	2	the	the	DET
fbem-12155	141	3	oversight	oversight	NOUN
fbem-12155	141	4	of	of	ADP
fbem-12155	141	5	environmental	environmental	ADJ
fbem-12155	141	6	accounting	accounting	NOUN
fbem-12155	141	7	information	information	NOUN
fbem-12155	141	8	disclosure	disclosure	VERB
fbem-12155	141	9	clear	clear	ADJ
fbem-12155	141	10	delineation	delineation	NOUN
fbem-12155	141	11	of	of	ADP
fbem-12155	141	12	governmental	governmental	ADJ
fbem-12155	141	13	roles	role	NOUN
fbem-12155	141	14	is	be	AUX
fbem-12155	141	15	crucial	crucial	ADJ
fbem-12155	141	16	to	to	PART
fbem-12155	141	17	ensure	ensure	VERB
fbem-12155	141	18	regulatory	regulatory	ADJ
fbem-12155	141	19	outcomes	outcome	NOUN
fbem-12155	141	20	are	be	AUX
fbem-12155	141	21	effectively	effectively	ADV
fbem-12155	141	22	realized	realize	VERB
fbem-12155	141	23	.	.	PUNCT
fbem-12155	142	1	comprehensive	comprehensive	ADJ
fbem-12155	142	2	oversight	oversight	NOUN
fbem-12155	142	3	promotes	promote	VERB
fbem-12155	142	4	transparent	transparent	ADJ
fbem-12155	142	5	and	and	CCONJ
fbem-12155	142	6	reasonable	reasonable	ADJ
fbem-12155	142	7	disclosure	disclosure	NOUN
fbem-12155	142	8	of	of	ADP
fbem-12155	142	9	environmental	environmental	ADJ
fbem-12155	142	10	accounting	accounting	NOUN
fbem-12155	142	11	data	datum	NOUN
fbem-12155	142	12	.	.	PUNCT
fbem-12155	143	1	engaging	engage	VERB
fbem-12155	143	2	third	third	ADJ
fbem-12155	143	3	-	-	PUNCT
fbem-12155	143	4	party	party	NOUN
fbem-12155	143	5	audits	audits	NOUN
fbem-12155	143	6	ensures	ensure	VERB
fbem-12155	143	7	neutral	neutral	ADJ
fbem-12155	143	8	and	and	CCONJ
fbem-12155	143	9	independent	independent	ADJ
fbem-12155	143	10	evaluations	evaluation	NOUN
fbem-12155	143	11	of	of	ADP
fbem-12155	143	12	environmental	environmental	ADJ
fbem-12155	143	13	disclosures	disclosure	NOUN
fbem-12155	143	14	.	.	PUNCT
fbem-12155	144	1	companies	company	NOUN
fbem-12155	144	2	should	should	AUX
fbem-12155	144	3	invite	invite	VERB
fbem-12155	144	4	external	external	ADJ
fbem-12155	144	5	auditors	auditor	NOUN
fbem-12155	144	6	to	to	PART
fbem-12155	144	7	examine	examine	VERB
fbem-12155	144	8	their	their	PRON
fbem-12155	144	9	environmental	environmental	ADJ
fbem-12155	144	10	data	datum	NOUN
fbem-12155	144	11	and	and	CCONJ
fbem-12155	144	12	then	then	ADV
fbem-12155	144	13	share	share	VERB
fbem-12155	144	14	these	these	DET
fbem-12155	144	15	findings	finding	NOUN
fbem-12155	144	16	with	with	ADP
fbem-12155	144	17	the	the	DET
fbem-12155	144	18	public	public	NOUN
fbem-12155	144	19	.	.	PUNCT
fbem-12155	145	1	embracing	embrace	VERB
fbem-12155	145	2	media	medium	NOUN
fbem-12155	145	3	oversight	oversight	NOUN
fbem-12155	145	4	,	,	PUNCT
fbem-12155	145	5	the	the	DET
fbem-12155	145	6	primary	primary	ADJ
fbem-12155	145	7	channel	channel	NOUN
fbem-12155	145	8	for	for	ADP
fbem-12155	145	9	public	public	ADJ
fbem-12155	145	10	information	information	NOUN
fbem-12155	145	11	,	,	PUNCT
fbem-12155	145	12	is	be	AUX
fbem-12155	145	13	essential	essential	ADJ
fbem-12155	145	14	.	.	PUNCT
fbem-12155	146	1	creating	create	VERB
fbem-12155	146	2	an	an	DET
fbem-12155	146	3	open	open	ADJ
fbem-12155	146	4	platform	platform	NOUN
fbem-12155	146	5	for	for	ADP
fbem-12155	146	6	disclosure	disclosure	NOUN
fbem-12155	146	7	can	can	AUX
fbem-12155	146	8	significantly	significantly	ADV
fbem-12155	146	9	boost	boost	VERB
fbem-12155	146	10	transparency	transparency	NOUN
fbem-12155	146	11	in	in	ADP
fbem-12155	146	12	environmental	environmental	ADJ
fbem-12155	146	13	accounting	accounting	NOUN
fbem-12155	146	14	data	datum	NOUN
fbem-12155	146	15	.	.	PUNCT
fbem-12155	147	1	6	6	X
fbem-12155	147	2	.	.	X
fbem-12155	147	3	conclusion	conclusion	NOUN
fbem-12155	147	4	and	and	CCONJ
fbem-12155	147	5	recommendations	recommendation	NOUN
fbem-12155	147	6	this	this	DET
fbem-12155	147	7	research	research	NOUN
fbem-12155	147	8	has	have	AUX
fbem-12155	147	9	embarked	embark	VERB
fbem-12155	147	10	on	on	ADP
fbem-12155	147	11	an	an	DET
fbem-12155	147	12	in	in	ADP
fbem-12155	147	13	-	-	PUNCT
fbem-12155	147	14	depth	depth	NOUN
fbem-12155	147	15	exploration	exploration	NOUN
fbem-12155	147	16	and	and	CCONJ
fbem-12155	147	17	analysis	analysis	NOUN
fbem-12155	147	18	of	of	ADP
fbem-12155	147	19	the	the	DET
fbem-12155	147	20	environmental	environmental	ADJ
fbem-12155	147	21	accounting	accounting	NOUN
fbem-12155	147	22	information	information	NOUN
fbem-12155	147	23	disclosure	disclosure	NOUN
fbem-12155	147	24	practices	practice	NOUN
fbem-12155	147	25	of	of	ADP
fbem-12155	147	26	listed	list	VERB
fbem-12155	147	27	steel	steel	NOUN
fbem-12155	147	28	companies	company	NOUN
fbem-12155	147	29	in	in	ADP
fbem-12155	147	30	china	china	PROPN
fbem-12155	147	31	.	.	PUNCT
fbem-12155	148	1	in	in	ADP
fbem-12155	148	2	a	a	DET
fbem-12155	148	3	contemporary	contemporary	ADJ
fbem-12155	148	4	context	context	NOUN
fbem-12155	148	5	where	where	SCONJ
fbem-12155	148	6	environmental	environmental	ADJ
fbem-12155	148	7	protection	protection	NOUN
fbem-12155	148	8	is	be	AUX
fbem-12155	148	9	increasingly	increasingly	ADV
fbem-12155	148	10	accentuated	accentuate	VERB
fbem-12155	148	11	,	,	PUNCT
fbem-12155	148	12	the	the	DET
fbem-12155	148	13	transparent	transparent	ADJ
fbem-12155	148	14	and	and	CCONJ
fbem-12155	148	15	accurate	accurate	ADJ
fbem-12155	148	16	disclosure	disclosure	NOUN
fbem-12155	148	17	of	of	ADP
fbem-12155	148	18	environmental	environmental	ADJ
fbem-12155	148	19	accounting	accounting	NOUN
fbem-12155	148	20	information	information	NOUN
fbem-12155	148	21	holds	hold	VERB
fbem-12155	148	22	paramount	paramount	ADJ
fbem-12155	148	23	value	value	NOUN
fbem-12155	148	24	for	for	ADP
fbem-12155	148	25	investors	investor	NOUN
fbem-12155	148	26	,	,	PUNCT
fbem-12155	148	27	government	government	NOUN
fbem-12155	148	28	agencies	agency	NOUN
fbem-12155	148	29	,	,	PUNCT
fbem-12155	148	30	and	and	CCONJ
fbem-12155	148	31	the	the	DET
fbem-12155	148	32	broader	broad	ADJ
fbem-12155	148	33	public	public	NOUN
fbem-12155	148	34	.	.	PUNCT
fbem-12155	149	1	our	our	PRON
fbem-12155	149	2	findings	finding	NOUN
fbem-12155	149	3	suggest	suggest	VERB
fbem-12155	149	4	that	that	SCONJ
fbem-12155	149	5	even	even	ADV
fbem-12155	149	6	though	though	SCONJ
fbem-12155	149	7	a	a	DET
fbem-12155	149	8	growing	grow	VERB
fbem-12155	149	9	number	number	NOUN
fbem-12155	149	10	of	of	ADP
fbem-12155	149	11	steel	steel	NOUN
fbem-12155	149	12	companies	company	NOUN
fbem-12155	149	13	listed	list	VERB
fbem-12155	149	14	in	in	ADP
fbem-12155	149	15	the	the	DET
fbem-12155	149	16	stock	stock	NOUN
fbem-12155	149	17	market	market	NOUN
fbem-12155	149	18	have	have	AUX
fbem-12155	149	19	turned	turn	VERB
fbem-12155	149	20	their	their	PRON
fbem-12155	149	21	attention	attention	NOUN
fbem-12155	149	22	towards	towards	ADP
fbem-12155	149	23	environmental	environmental	ADJ
fbem-12155	149	24	accounting	accounting	NOUN
fbem-12155	149	25	information	information	NOUN
fbem-12155	149	26	,	,	PUNCT
fbem-12155	149	27	inconsistencies	inconsistency	NOUN
fbem-12155	149	28	persist	persist	VERB
fbem-12155	149	29	in	in	ADP
fbem-12155	149	30	the	the	DET
fbem-12155	149	31	content	content	NOUN
fbem-12155	149	32	,	,	PUNCT
fbem-12155	149	33	quality	quality	NOUN
fbem-12155	149	34	,	,	PUNCT
fbem-12155	149	35	and	and	CCONJ
fbem-12155	149	36	depth	depth	NOUN
fbem-12155	149	37	of	of	ADP
fbem-12155	149	38	the	the	DET
fbem-12155	149	39	information	information	NOUN
fbem-12155	149	40	disclosed	disclose	VERB
fbem-12155	149	41	.	.	PUNCT
fbem-12155	150	1	notably	notably	ADV
fbem-12155	150	2	,	,	PUNCT
fbem-12155	150	3	concerning	concern	VERB
fbem-12155	150	4	non	non	ADJ
fbem-12155	150	5	-	-	ADJ
fbem-12155	150	6	financial	financial	ADJ
fbem-12155	150	7	information	information	NOUN
fbem-12155	150	8	,	,	PUNCT
fbem-12155	150	9	certain	certain	ADJ
fbem-12155	150	10	companies	company	NOUN
fbem-12155	150	11	merely	merely	ADV
fbem-12155	150	12	provide	provide	VERB
fbem-12155	150	13	foundational	foundational	ADJ
fbem-12155	150	14	details	detail	NOUN
fbem-12155	150	15	,	,	PUNCT
fbem-12155	150	16	lacking	lack	VERB
fbem-12155	150	17	specific	specific	ADJ
fbem-12155	150	18	data	datum	NOUN
fbem-12155	150	19	and	and	CCONJ
fbem-12155	150	20	in	in	ADP
fbem-12155	150	21	-	-	PUNCT
fbem-12155	150	22	depth	depth	NOUN
fbem-12155	150	23	insights	insight	NOUN
fbem-12155	150	24	.	.	PUNCT
fbem-12155	151	1	moreover	moreover	ADV
fbem-12155	151	2	,	,	PUNCT
fbem-12155	151	3	there	there	PRON
fbem-12155	151	4	exists	exist	VERB
fbem-12155	151	5	redundant	redundant	ADJ
fbem-12155	151	6	information	information	NOUN
fbem-12155	151	7	in	in	ADP
fbem-12155	151	8	the	the	DET
fbem-12155	151	9	annual	annual	ADJ
fbem-12155	151	10	reports	report	NOUN
fbem-12155	151	11	and	and	CCONJ
fbem-12155	151	12	social	social	ADJ
fbem-12155	151	13	responsibility	responsibility	NOUN
fbem-12155	151	14	statements	statement	NOUN
fbem-12155	151	15	of	of	ADP
fbem-12155	151	16	some	some	DET
fbem-12155	151	17	firms	firm	NOUN
fbem-12155	151	18	,	,	PUNCT
fbem-12155	151	19	potentially	potentially	ADV
fbem-12155	151	20	leading	lead	VERB
fbem-12155	151	21	to	to	ADP
fbem-12155	151	22	stakeholders	stakeholder	NOUN
fbem-12155	151	23	harboring	harbor	VERB
fbem-12155	151	24	misconceptions	misconception	NOUN
fbem-12155	151	25	about	about	ADP
fbem-12155	151	26	the	the	DET
fbem-12155	151	27	companies	company	NOUN
fbem-12155	151	28	'	'	PART
fbem-12155	151	29	environmental	environmental	ADJ
fbem-12155	151	30	undertakings	undertaking	NOUN
fbem-12155	151	31	.	.	PUNCT
fbem-12155	152	1	the	the	DET
fbem-12155	152	2	promulgation	promulgation	NOUN
fbem-12155	152	3	of	of	ADP
fbem-12155	152	4	the	the	DET
fbem-12155	152	5	"	"	PUNCT
fbem-12155	152	6	enterprise	enterprise	NOUN
fbem-12155	152	7	environmental	environmental	ADJ
fbem-12155	152	8	information	information	NOUN
fbem-12155	152	9	legal	legal	ADJ
fbem-12155	152	10	disclosure	disclosure	NOUN
fbem-12155	152	11	management	management	NOUN
fbem-12155	152	12	measures	measure	NOUN
fbem-12155	152	13	"	"	PUNCT
fbem-12155	152	14	and	and	CCONJ
fbem-12155	152	15	the	the	DET
fbem-12155	152	16	"	"	PUNCT
fbem-12155	152	17	enterprise	enterprise	NOUN
fbem-12155	152	18	environmental	environmental	ADJ
fbem-12155	152	19	information	information	NOUN
fbem-12155	152	20	legal	legal	ADJ
fbem-12155	152	21	disclosure	disclosure	NOUN
fbem-12155	152	22	format	format	NOUN
fbem-12155	152	23	standards	standard	NOUN
fbem-12155	152	24	"	"	PUNCT
fbem-12155	152	25	by	by	ADP
fbem-12155	152	26	the	the	DET
fbem-12155	152	27	ministry	ministry	PROPN
fbem-12155	152	28	of	of	ADP
fbem-12155	152	29	ecology	ecology	NOUN
fbem-12155	152	30	and	and	CCONJ
fbem-12155	152	31	environment	environment	NOUN
fbem-12155	152	32	undeniably	undeniably	ADV
fbem-12155	152	33	offers	offer	VERB
fbem-12155	152	34	firms	firm	NOUN
fbem-12155	152	35	clearer	clear	ADJ
fbem-12155	152	36	guidance	guidance	NOUN
fbem-12155	152	37	.	.	PUNCT
fbem-12155	153	1	nevertheless	nevertheless	ADV
fbem-12155	153	2	,	,	PUNCT
fbem-12155	153	3	its	its	PRON
fbem-12155	153	4	practical	practical	ADJ
fbem-12155	153	5	application	application	NOUN
fbem-12155	153	6	still	still	ADV
fbem-12155	153	7	necessitates	necessitate	VERB
fbem-12155	153	8	reinforcement	reinforcement	NOUN
fbem-12155	153	9	.	.	PUNCT
fbem-12155	154	1	there	there	PRON
fbem-12155	154	2	is	be	VERB
fbem-12155	154	3	a	a	DET
fbem-12155	154	4	clear	clear	ADJ
fbem-12155	154	5	demand	demand	NOUN
fbem-12155	154	6	for	for	ADP
fbem-12155	154	7	further	further	ADJ
fbem-12155	154	8	refinement	refinement	NOUN
fbem-12155	154	9	in	in	ADP
fbem-12155	154	10	both	both	CCONJ
fbem-12155	154	11	financial	financial	ADJ
fbem-12155	154	12	and	and	CCONJ
fbem-12155	154	13	non	non	ADJ
fbem-12155	154	14	-	-	ADJ
fbem-12155	154	15	financial	financial	ADJ
fbem-12155	154	16	disclosures	disclosure	NOUN
fbem-12155	154	17	to	to	PART
fbem-12155	154	18	cater	cater	VERB
fbem-12155	154	19	to	to	ADP
fbem-12155	154	20	the	the	DET
fbem-12155	154	21	needs	need	NOUN
fbem-12155	154	22	of	of	ADP
fbem-12155	154	23	all	all	DET
fbem-12155	154	24	stakeholders	stakeholder	NOUN
fbem-12155	154	25	.	.	PUNCT
fbem-12155	155	1	in	in	ADP
fbem-12155	155	2	summation	summation	NOUN
fbem-12155	155	3	,	,	PUNCT
fbem-12155	155	4	while	while	SCONJ
fbem-12155	155	5	listed	list	VERB
fbem-12155	155	6	steel	steel	NOUN
fbem-12155	155	7	companies	company	NOUN
fbem-12155	155	8	in	in	ADP
fbem-12155	155	9	china	china	PROPN
fbem-12155	155	10	have	have	AUX
fbem-12155	155	11	made	make	VERB
fbem-12155	155	12	certain	certain	ADJ
fbem-12155	155	13	advancements	advancement	NOUN
fbem-12155	155	14	in	in	ADP
fbem-12155	155	15	environmental	environmental	ADJ
fbem-12155	155	16	accounting	accounting	NOUN
fbem-12155	155	17	information	information	NOUN
fbem-12155	155	18	disclosure	disclosure	NOUN
fbem-12155	155	19	,	,	PUNCT
fbem-12155	155	20	there	there	PRON
fbem-12155	155	21	remains	remain	VERB
fbem-12155	155	22	considerable	considerable	ADJ
fbem-12155	155	23	room	room	NOUN
fbem-12155	155	24	for	for	ADP
fbem-12155	155	25	growth	growth	NOUN
fbem-12155	155	26	.	.	PUNCT
fbem-12155	156	1	to	to	PART
fbem-12155	156	2	truly	truly	ADV
fbem-12155	156	3	embrace	embrace	VERB
fbem-12155	156	4	a	a	DET
fbem-12155	156	5	green	green	ADJ
fbem-12155	156	6	and	and	CCONJ
fbem-12155	156	7	sustainable	sustainable	ADJ
fbem-12155	156	8	developmental	developmental	ADJ
fbem-12155	156	9	trajectory	trajectory	NOUN
fbem-12155	156	10	,	,	PUNCT
fbem-12155	156	11	companies	company	NOUN
fbem-12155	156	12	should	should	AUX
fbem-12155	156	13	look	look	VERB
fbem-12155	156	14	beyond	beyond	ADP
fbem-12155	156	15	mere	mere	ADJ
fbem-12155	156	16	production	production	NOUN
fbem-12155	156	17	efficiencies	efficiency	NOUN
fbem-12155	156	18	and	and	CCONJ
fbem-12155	156	19	place	place	VERB
fbem-12155	156	20	a	a	DET
fbem-12155	156	21	profound	profound	ADJ
fbem-12155	156	22	emphasis	emphasis	NOUN
fbem-12155	156	23	on	on	ADP
fbem-12155	156	24	environmental	environmental	ADJ
fbem-12155	156	25	accountability	accountability	NOUN
fbem-12155	156	26	.	.	PUNCT
fbem-12155	157	1	the	the	DET
fbem-12155	157	2	transparent	transparent	ADJ
fbem-12155	157	3	and	and	CCONJ
fbem-12155	157	4	accurate	accurate	ADJ
fbem-12155	157	5	presentation	presentation	NOUN
fbem-12155	157	6	of	of	ADP
fbem-12155	157	7	environmental	environmental	ADJ
fbem-12155	157	8	accounting	accounting	NOUN
fbem-12155	157	9	information	information	NOUN
fbem-12155	157	10	is	be	AUX
fbem-12155	157	11	a	a	DET
fbem-12155	157	12	pivotal	pivotal	ADJ
fbem-12155	157	13	step	step	NOUN
fbem-12155	157	14	towards	towards	ADP
fbem-12155	157	15	this	this	DET
fbem-12155	157	16	aspiration	aspiration	NOUN
fbem-12155	157	17	.	.	PUNCT
fbem-12155	158	1	it	it	PRON
fbem-12155	158	2	is	be	AUX
fbem-12155	158	3	our	our	PRON
fbem-12155	158	4	hope	hope	NOUN
fbem-12155	158	5	that	that	SCONJ
fbem-12155	158	6	this	this	DET
fbem-12155	158	7	research	research	NOUN
fbem-12155	158	8	serves	serve	VERB
fbem-12155	158	9	as	as	ADP
fbem-12155	158	10	a	a	DET
fbem-12155	158	11	valuable	valuable	ADJ
fbem-12155	158	12	reference	reference	NOUN
fbem-12155	158	13	for	for	ADP
fbem-12155	158	14	listed	list	VERB
fbem-12155	158	15	steel	steel	NOUN
fbem-12155	158	16	companies	company	NOUN
fbem-12155	158	17	,	,	PUNCT
fbem-12155	158	18	propelling	propel	VERB
fbem-12155	158	19	them	they	PRON
fbem-12155	158	20	to	to	PART
fbem-12155	158	21	achieve	achieve	VERB
fbem-12155	158	22	greater	great	ADJ
fbem-12155	158	23	strides	stride	NOUN
fbem-12155	158	24	in	in	ADP
fbem-12155	158	25	the	the	DET
fbem-12155	158	26	realm	realm	NOUN
fbem-12155	158	27	of	of	ADP
fbem-12155	158	28	environmental	environmental	ADJ
fbem-12155	158	29	accounting	accounting	NOUN
fbem-12155	158	30	information	information	NOUN
fbem-12155	158	31	disclosure	disclosure	NOUN
fbem-12155	158	32	.	.	PUNCT
fbem-12155	159	1	references	reference	NOUN
fbem-12155	159	2	[	[	X
fbem-12155	159	3	1	1	NUM
fbem-12155	159	4	]	]	PUNCT
fbem-12155	159	5	wei	wei	PROPN
fbem-12155	159	6	wang	wang	PROPN
fbem-12155	159	7	.	.	PUNCT
fbem-12155	160	1	research	research	NOUN
fbem-12155	160	2	on	on	ADP
fbem-12155	160	3	the	the	DET
fbem-12155	160	4	confirmation	confirmation	NOUN
fbem-12155	160	5	issues	issue	NOUN
fbem-12155	160	6	of	of	ADP
fbem-12155	160	7	environmental	environmental	ADJ
fbem-12155	160	8	accounting	accounting	NOUN
fbem-12155	160	9	elements	element	NOUN
fbem-12155	160	10	in	in	ADP
fbem-12155	160	11	china	china	PROPN
fbem-12155	160	12	and	and	CCONJ
fbem-12155	160	13	their	their	PRON
fbem-12155	160	14	countermeasures	countermeasure	NOUN
fbem-12155	160	15	.	.	PUNCT
fbem-12155	161	1	journal	journal	PROPN
fbem-12155	161	2	of	of	ADP
fbem-12155	161	3	shenyang	shenyang	PROPN
fbem-12155	161	4	university	university	PROPN
fbem-12155	161	5	of	of	ADP
fbem-12155	161	6	engineering	engineering	PROPN
fbem-12155	161	7	(	(	PUNCT
fbem-12155	161	8	social	social	ADJ
fbem-12155	161	9	sciences	science	NOUN
fbem-12155	161	10	edition	edition	NOUN
fbem-12155	161	11	)	)	PUNCT
fbem-12155	161	12	.	.	PUNCT
fbem-12155	162	1	vol	vol	NOUN
fbem-12155	162	2	.	.	PROPN
fbem-12155	162	3	9	9	NUM
fbem-12155	162	4	(	(	PUNCT
fbem-12155	162	5	2013	2013	NUM
fbem-12155	162	6	)	)	PUNCT
fbem-12155	163	1	no	no	INTJ
fbem-12155	163	2	.	.	NOUN
fbem-12155	163	3	03	03	NUM
fbem-12155	163	4	,	,	PUNCT
fbem-12155	163	5	p.	p.	NOUN
fbem-12155	163	6	359	359	NUM
fbem-12155	163	7	-	-	SYM
fbem-12155	163	8	363	363	NUM
fbem-12155	163	9	.	.	PUNCT
fbem-12155	163	10	13	13	NUM
fbem-12155	164	1	[	[	X
fbem-12155	164	2	2	2	X
fbem-12155	164	3	]	]	PUNCT
fbem-12155	164	4	zhuping	zhuping	NOUN
fbem-12155	164	5	li	li	PROPN
fbem-12155	164	6	,	,	PUNCT
fbem-12155	164	7	huifang	huifang	PROPN
fbem-12155	164	8	ban	ban	NOUN
fbem-12155	164	9	,	,	PUNCT
fbem-12155	164	10	hao	hao	PROPN
fbem-12155	164	11	yu	yu	PROPN
fbem-12155	164	12	,	,	PUNCT
fbem-12155	164	13	et	et	PROPN
fbem-12155	164	14	al	al	PROPN
fbem-12155	164	15	.	.	PUNCT
fbem-12155	165	1	exploration	exploration	NOUN
fbem-12155	165	2	of	of	ADP
fbem-12155	165	3	environmental	environmental	ADJ
fbem-12155	165	4	accounting	accounting	NOUN
fbem-12155	165	5	information	information	NOUN
fbem-12155	165	6	disclosure	disclosure	NOUN
fbem-12155	165	7	issues	issue	NOUN
fbem-12155	165	8	for	for	ADP
fbem-12155	165	9	mining	mining	NOUN
fbem-12155	165	10	listed	list	VERB
fbem-12155	165	11	companies	company	NOUN
fbem-12155	165	12	.	.	PUNCT
fbem-12155	166	1	friend	friend	NOUN
fbem-12155	166	2	of	of	ADP
fbem-12155	166	3	accounting	accounting	NOUN
fbem-12155	166	4	.	.	PUNCT
fbem-12155	167	1	no	no	INTJ
fbem-12155	167	2	.	.	NOUN
fbem-12155	167	3	20	20	NUM
fbem-12155	167	4	(	(	PUNCT
fbem-12155	167	5	2015	2015	NUM
fbem-12155	167	6	)	)	PUNCT
fbem-12155	167	7	,	,	PUNCT
fbem-12155	167	8	p.	p.	NOUN
fbem-12155	167	9	21	21	NUM
fbem-12155	167	10	-	-	SYM
fbem-12155	167	11	25	25	NUM
fbem-12155	167	12	.	.	PUNCT
fbem-12155	168	1	[	[	X
fbem-12155	168	2	3	3	X
fbem-12155	168	3	]	]	PUNCT
fbem-12155	168	4	mei	mei	PROPN
fbem-12155	168	5	yin	yin	PROPN
fbem-12155	168	6	.	.	PUNCT
fbem-12155	169	1	research	research	NOUN
fbem-12155	169	2	on	on	ADP
fbem-12155	169	3	the	the	DET
fbem-12155	169	4	content	content	NOUN
fbem-12155	169	5	of	of	ADP
fbem-12155	169	6	environmental	environmental	ADJ
fbem-12155	169	7	accounting	accounting	NOUN
fbem-12155	169	8	information	information	NOUN
fbem-12155	169	9	disclosure	disclosure	NOUN
fbem-12155	169	10	of	of	ADP
fbem-12155	169	11	enterprises	enterprise	NOUN
fbem-12155	169	12	in	in	ADP
fbem-12155	169	13	china	china	PROPN
fbem-12155	169	14	.	.	PUNCT
fbem-12155	170	1	journal	journal	PROPN
fbem-12155	170	2	of	of	ADP
fbem-12155	170	3	hunan	hunan	PROPN
fbem-12155	170	4	university	university	PROPN
fbem-12155	170	5	of	of	ADP
fbem-12155	170	6	humanities	humanity	NOUN
fbem-12155	170	7	and	and	CCONJ
fbem-12155	170	8	technology	technology	NOUN
fbem-12155	170	9	.	.	PUNCT
fbem-12155	171	1	no	no	INTJ
fbem-12155	171	2	.	.	NOUN
fbem-12155	171	3	03	03	NUM
fbem-12155	172	1	(	(	PUNCT
fbem-12155	172	2	2013	2013	NUM
fbem-12155	172	3	)	)	PUNCT
fbem-12155	172	4	,	,	PUNCT
fbem-12155	173	1	p.	p.	NOUN
fbem-12155	173	2	75	75	NUM
fbem-12155	173	3	-	-	SYM
fbem-12155	173	4	77	77	NUM
fbem-12155	173	5	.	.	PUNCT
fbem-12155	174	1	[	[	X
fbem-12155	174	2	4	4	X
fbem-12155	174	3	]	]	X
fbem-12155	174	4	xiaoqin	xiaoqin	VERB
fbem-12155	174	5	you	you	PRON
fbem-12155	174	6	.	.	PUNCT
fbem-12155	175	1	construction	construction	NOUN
fbem-12155	175	2	pathway	pathway	NOUN
fbem-12155	175	3	of	of	ADP
fbem-12155	175	4	the	the	DET
fbem-12155	175	5	environmental	environmental	ADJ
fbem-12155	175	6	liability	liability	NOUN
fbem-12155	175	7	statement	statement	NOUN
fbem-12155	175	8	for	for	ADP
fbem-12155	175	9	heavily	heavily	ADV
fbem-12155	175	10	polluted	polluted	ADJ
fbem-12155	175	11	listed	list	VERB
fbem-12155	175	12	companies	company	NOUN
fbem-12155	175	13	.	.	PUNCT
fbem-12155	176	1	friend	friend	NOUN
fbem-12155	176	2	of	of	ADP
fbem-12155	176	3	accounting	accounting	NOUN
fbem-12155	176	4	.	.	PUNCT
fbem-12155	177	1	no	no	INTJ
fbem-12155	177	2	.	.	NOUN
fbem-12155	177	3	11	11	NUM
fbem-12155	177	4	(	(	PUNCT
fbem-12155	177	5	2018	2018	NUM
fbem-12155	177	6	)	)	PUNCT
fbem-12155	177	7	,	,	PUNCT
fbem-12155	177	8	p.	p.	NOUN
fbem-12155	177	9	23	23	NUM
fbem-12155	177	10	-	-	SYM
fbem-12155	177	11	26	26	NUM
fbem-12155	177	12	.	.	PUNCT
fbem-12155	178	1	[	[	X
fbem-12155	178	2	5	5	NUM
fbem-12155	178	3	]	]	PUNCT
fbem-12155	178	4	aihua	aihua	PROPN
fbem-12155	178	5	li	li	PROPN
fbem-12155	178	6	,	,	PUNCT
fbem-12155	178	7	yanan	yanan	PROPN
fbem-12155	178	8	cui	cui	PROPN
fbem-12155	178	9	.	.	PUNCT
fbem-12155	178	10	issues	issue	NOUN
fbem-12155	178	11	and	and	CCONJ
fbem-12155	178	12	improvement	improvement	NOUN
fbem-12155	178	13	measures	measure	NOUN
fbem-12155	178	14	of	of	ADP
fbem-12155	178	15	environmental	environmental	ADJ
fbem-12155	178	16	accounting	accounting	NOUN
fbem-12155	178	17	information	information	NOUN
fbem-12155	178	18	disclosure	disclosure	NOUN
fbem-12155	178	19	for	for	ADP
fbem-12155	178	20	listed	list	VERB
fbem-12155	178	21	companies	company	NOUN
fbem-12155	178	22	.	.	PUNCT
fbem-12155	179	1	modern	modern	ADJ
fbem-12155	179	2	enterprise	enterprise	NOUN
fbem-12155	179	3	.	.	PUNCT
fbem-12155	180	1	no	no	INTJ
fbem-12155	180	2	.	.	NOUN
fbem-12155	180	3	11	11	NUM
fbem-12155	180	4	(	(	PUNCT
fbem-12155	180	5	2022	2022	NUM
fbem-12155	180	6	)	)	PUNCT
fbem-12155	180	7	,	,	PUNCT
fbem-12155	180	8	p.	p.	NOUN
fbem-12155	180	9	175	175	NUM
fbem-12155	180	10	-	-	SYM
fbem-12155	180	11	177	177	NUM
fbem-12155	180	12	.	.	PUNCT