id	sid	tid	token	lemma	pos
fbem-20433	1	1	frontiers	frontier	NOUN
fbem-20433	1	2	in	in	ADP
fbem-20433	1	3	business	business	NOUN
fbem-20433	1	4	,	,	PUNCT
fbem-20433	1	5	economics	economic	NOUN
fbem-20433	1	6	and	and	CCONJ
fbem-20433	1	7	management	management	NOUN
fbem-20433	1	8	issn	issn	PROPN
fbem-20433	1	9	:	:	PUNCT
fbem-20433	1	10	2766	2766	NUM
fbem-20433	1	11	-	-	PUNCT
fbem-20433	1	12	824x	824x	NUM
fbem-20433	1	13	|	|	ADJ
fbem-20433	1	14	vol	vol	NOUN
fbem-20433	1	15	.	.	PUNCT
fbem-20433	2	1	14	14	NUM
fbem-20433	2	2	,	,	PUNCT
fbem-20433	2	3	no	no	INTJ
fbem-20433	2	4	.	.	NOUN
fbem-20433	2	5	3	3	NUM
fbem-20433	2	6	,	,	PUNCT
fbem-20433	2	7	2024	2024	NUM
fbem-20433	2	8	44	44	NUM
fbem-20433	2	9	review	review	NOUN
fbem-20433	2	10	of	of	ADP
fbem-20433	2	11	the	the	DET
fbem-20433	2	12	impact	impact	NOUN
fbem-20433	2	13	of	of	ADP
fbem-20433	2	14	corporate	corporate	ADJ
fbem-20433	2	15	csrd	csrd	NOUN
fbem-20433	2	16	on	on	ADP
fbem-20433	2	17	the	the	DET
fbem-20433	2	18	capital	capital	NOUN
fbem-20433	2	19	cost	cost	NOUN
fbem-20433	2	20	of	of	ADP
fbem-20433	2	21	debt	debt	NOUN
fbem-20433	2	22	cai	cai	PROPN
fbem-20433	2	23	jun	jun	PROPN
fbem-20433	2	24	school	school	PROPN
fbem-20433	2	25	of	of	ADP
fbem-20433	2	26	economics	economic	NOUN
fbem-20433	2	27	and	and	CCONJ
fbem-20433	2	28	management	management	NOUN
fbem-20433	2	29	,	,	PUNCT
fbem-20433	2	30	chongqing	chongqing	PROPN
fbem-20433	2	31	jiaotong	jiaotong	PROPN
fbem-20433	2	32	university	university	PROPN
fbem-20433	2	33	,	,	PUNCT
fbem-20433	2	34	chongqing	chongqing	PROPN
fbem-20433	2	35	nanan	nanan	PROPN
fbem-20433	2	36	400074	400074	NUM
fbem-20433	2	37	,	,	PUNCT
fbem-20433	2	38	china	china	PROPN
fbem-20433	2	39	abstract	abstract	PROPN
fbem-20433	2	40	:	:	PUNCT
fbem-20433	2	41	with	with	ADP
fbem-20433	2	42	the	the	DET
fbem-20433	2	43	expansion	expansion	NOUN
fbem-20433	2	44	of	of	ADP
fbem-20433	2	45	credit	credit	NOUN
fbem-20433	2	46	scale	scale	NOUN
fbem-20433	2	47	,	,	PUNCT
fbem-20433	2	48	green	green	ADJ
fbem-20433	2	49	credit	credit	NOUN
fbem-20433	2	50	releases	release	VERB
fbem-20433	2	51	a	a	DET
fbem-20433	2	52	large	large	ADJ
fbem-20433	2	53	number	number	NOUN
fbem-20433	2	54	of	of	ADP
fbem-20433	2	55	ecological	ecological	ADJ
fbem-20433	2	56	dividends	dividend	NOUN
fbem-20433	2	57	.	.	PUNCT
fbem-20433	3	1	csr	csr	NOUN
fbem-20433	3	2	reporting	reporting	NOUN
fbem-20433	3	3	is	be	AUX
fbem-20433	3	4	different	different	ADJ
fbem-20433	3	5	from	from	ADP
fbem-20433	3	6	tightly	tightly	ADV
fbem-20433	3	7	regulated	regulate	VERB
fbem-20433	3	8	financial	financial	ADJ
fbem-20433	3	9	reporting	reporting	NOUN
fbem-20433	3	10	and	and	CCONJ
fbem-20433	3	11	there	there	PRON
fbem-20433	3	12	are	be	VERB
fbem-20433	3	13	no	no	DET
fbem-20433	3	14	uniform	uniform	ADJ
fbem-20433	3	15	standard	standard	NOUN
fbem-20433	3	16	to	to	PART
fbem-20433	3	17	regulate	regulate	VERB
fbem-20433	3	18	and	and	CCONJ
fbem-20433	3	19	monitor	monitor	VERB
fbem-20433	3	20	its	its	PRON
fbem-20433	3	21	disclosure	disclosure	NOUN
fbem-20433	3	22	.	.	PUNCT
fbem-20433	4	1	at	at	ADP
fbem-20433	4	2	the	the	DET
fbem-20433	4	3	same	same	ADJ
fbem-20433	4	4	time	time	NOUN
fbem-20433	4	5	,	,	PUNCT
fbem-20433	4	6	because	because	SCONJ
fbem-20433	4	7	csr	csr	NOUN
fbem-20433	4	8	reports	report	NOUN
fbem-20433	4	9	mainly	mainly	ADV
fbem-20433	4	10	contain	contain	VERB
fbem-20433	4	11	non	non	ADJ
fbem-20433	4	12	-	-	ADJ
fbem-20433	4	13	financial	financial	ADJ
fbem-20433	4	14	information	information	NOUN
fbem-20433	4	15	of	of	ADP
fbem-20433	4	16	text	text	NOUN
fbem-20433	4	17	,	,	PUNCT
fbem-20433	4	18	and	and	CCONJ
fbem-20433	4	19	text	text	NOUN
fbem-20433	4	20	is	be	AUX
fbem-20433	4	21	more	more	ADV
fbem-20433	4	22	flexible	flexible	ADJ
fbem-20433	4	23	and	and	CCONJ
fbem-20433	4	24	easier	easy	ADJ
fbem-20433	4	25	to	to	PART
fbem-20433	4	26	manipulate	manipulate	VERB
fbem-20433	4	27	than	than	ADP
fbem-20433	4	28	numbers	number	NOUN
fbem-20433	4	29	,	,	PUNCT
fbem-20433	4	30	compared	compare	VERB
fbem-20433	4	31	with	with	ADP
fbem-20433	4	32	financial	financial	ADJ
fbem-20433	4	33	reports	report	NOUN
fbem-20433	4	34	,	,	PUNCT
fbem-20433	4	35	csr	csr	NOUN
fbem-20433	4	36	reports	report	NOUN
fbem-20433	4	37	have	have	VERB
fbem-20433	4	38	a	a	DET
fbem-20433	4	39	large	large	ADJ
fbem-20433	4	40	space	space	NOUN
fbem-20433	4	41	for	for	ADP
fbem-20433	4	42	subjective	subjective	ADJ
fbem-20433	4	43	manipulation	manipulation	NOUN
fbem-20433	4	44	,	,	PUNCT
fbem-20433	4	45	which	which	PRON
fbem-20433	4	46	runs	run	VERB
fbem-20433	4	47	counter	counter	ADV
fbem-20433	4	48	to	to	ADP
fbem-20433	4	49	the	the	DET
fbem-20433	4	50	original	original	ADJ
fbem-20433	4	51	intention	intention	NOUN
fbem-20433	4	52	of	of	ADP
fbem-20433	4	53	reducing	reduce	VERB
fbem-20433	4	54	information	information	NOUN
fbem-20433	4	55	asymmetry	asymmetry	NOUN
fbem-20433	4	56	.	.	PUNCT
fbem-20433	5	1	existing	exist	VERB
fbem-20433	5	2	studies	study	NOUN
fbem-20433	5	3	have	have	AUX
fbem-20433	5	4	confirmed	confirm	VERB
fbem-20433	5	5	that	that	SCONJ
fbem-20433	5	6	csr	csr	NOUN
fbem-20433	5	7	intonation	intonation	NOUN
fbem-20433	5	8	can	can	AUX
fbem-20433	5	9	provide	provide	VERB
fbem-20433	5	10	incremental	incremental	ADJ
fbem-20433	5	11	information	information	NOUN
fbem-20433	5	12	to	to	ADP
fbem-20433	5	13	external	external	ADJ
fbem-20433	5	14	information	information	NOUN
fbem-20433	5	15	users	user	NOUN
fbem-20433	5	16	,	,	PUNCT
fbem-20433	5	17	so	so	SCONJ
fbem-20433	5	18	it	it	PRON
fbem-20433	5	19	is	be	AUX
fbem-20433	5	20	worth	worth	ADJ
fbem-20433	5	21	further	far	ADV
fbem-20433	5	22	exploring	explore	VERB
fbem-20433	5	23	whether	whether	SCONJ
fbem-20433	5	24	creditors	creditor	NOUN
fbem-20433	5	25	will	will	AUX
fbem-20433	5	26	obtain	obtain	VERB
fbem-20433	5	27	information	information	NOUN
fbem-20433	5	28	from	from	ADP
fbem-20433	5	29	csr	csr	NOUN
fbem-20433	5	30	reports	report	NOUN
fbem-20433	5	31	when	when	SCONJ
fbem-20433	5	32	making	make	VERB
fbem-20433	5	33	credit	credit	NOUN
fbem-20433	5	34	decisions	decision	NOUN
fbem-20433	5	35	.	.	PUNCT
fbem-20433	6	1	therefore	therefore	ADV
fbem-20433	6	2	,	,	PUNCT
fbem-20433	6	3	this	this	DET
fbem-20433	6	4	paper	paper	NOUN
fbem-20433	6	5	tries	try	VERB
fbem-20433	6	6	to	to	PART
fbem-20433	6	7	take	take	VERB
fbem-20433	6	8	csr	csr	NOUN
fbem-20433	6	9	intonation	intonation	NOUN
fbem-20433	6	10	as	as	ADP
fbem-20433	6	11	the	the	DET
fbem-20433	6	12	entry	entry	NOUN
fbem-20433	6	13	point	point	NOUN
fbem-20433	6	14	,	,	PUNCT
fbem-20433	6	15	summarize	summarize	VERB
fbem-20433	6	16	the	the	DET
fbem-20433	6	17	motivation	motivation	NOUN
fbem-20433	6	18	and	and	CCONJ
fbem-20433	6	19	consequences	consequence	NOUN
fbem-20433	6	20	of	of	ADP
fbem-20433	6	21	csrd	csrd	NOUN
fbem-20433	6	22	,	,	PUNCT
fbem-20433	6	23	the	the	DET
fbem-20433	6	24	relationship	relationship	NOUN
fbem-20433	6	25	between	between	ADP
fbem-20433	6	26	social	social	ADJ
fbem-20433	6	27	responsibility	responsibility	NOUN
fbem-20433	6	28	and	and	CCONJ
fbem-20433	6	29	debt	debt	NOUN
fbem-20433	6	30	capital	capital	NOUN
fbem-20433	6	31	cost	cost	NOUN
fbem-20433	6	32	,	,	PUNCT
fbem-20433	6	33	discuss	discuss	VERB
fbem-20433	6	34	the	the	DET
fbem-20433	6	35	impact	impact	NOUN
fbem-20433	6	36	of	of	ADP
fbem-20433	6	37	csrd	csrd	NOUN
fbem-20433	6	38	behavior	behavior	NOUN
fbem-20433	6	39	on	on	ADP
fbem-20433	6	40	the	the	DET
fbem-20433	6	41	financing	financing	NOUN
fbem-20433	6	42	ability	ability	NOUN
fbem-20433	6	43	of	of	ADP
fbem-20433	6	44	enterprises	enterprise	NOUN
fbem-20433	6	45	,	,	PUNCT
fbem-20433	6	46	further	far	ADV
fbem-20433	6	47	improve	improve	VERB
fbem-20433	6	48	the	the	DET
fbem-20433	6	49	theoretical	theoretical	ADJ
fbem-20433	6	50	basis	basis	NOUN
fbem-20433	6	51	and	and	CCONJ
fbem-20433	6	52	conclusion	conclusion	NOUN
fbem-20433	6	53	of	of	ADP
fbem-20433	6	54	csrd	csrd	NOUN
fbem-20433	6	55	and	and	CCONJ
fbem-20433	6	56	enterprise	enterprise	NOUN
fbem-20433	6	57	financing	financing	NOUN
fbem-20433	6	58	ability	ability	NOUN
fbem-20433	6	59	,	,	PUNCT
fbem-20433	6	60	and	and	CCONJ
fbem-20433	6	61	promote	promote	VERB
fbem-20433	6	62	the	the	DET
fbem-20433	6	63	sustainable	sustainable	ADJ
fbem-20433	6	64	development	development	NOUN
fbem-20433	6	65	of	of	ADP
fbem-20433	6	66	enterprises	enterprise	NOUN
fbem-20433	6	67	.	.	PUNCT
fbem-20433	7	1	keywords	keyword	NOUN
fbem-20433	7	2	:	:	PUNCT
fbem-20433	7	3	decoupling	decouple	VERB
fbem-20433	7	4	of	of	ADP
fbem-20433	7	5	social	social	ADJ
fbem-20433	7	6	responsibility	responsibility	NOUN
fbem-20433	7	7	,	,	PUNCT
fbem-20433	7	8	cost	cost	NOUN
fbem-20433	7	9	of	of	ADP
fbem-20433	7	10	debt	debt	NOUN
fbem-20433	7	11	capital	capital	NOUN
fbem-20433	7	12	,	,	PUNCT
fbem-20433	7	13	literature	literature	NOUN
fbem-20433	7	14	review	review	NOUN
fbem-20433	7	15	.	.	PUNCT
fbem-20433	8	1	1	1	X
fbem-20433	8	2	.	.	X
fbem-20433	8	3	foreword	foreword	NOUN
fbem-20433	8	4	in	in	ADP
fbem-20433	8	5	the	the	DET
fbem-20433	8	6	context	context	NOUN
fbem-20433	8	7	of	of	ADP
fbem-20433	8	8	double	double	ADJ
fbem-20433	8	9	carbon	carbon	NOUN
fbem-20433	8	10	,	,	PUNCT
fbem-20433	8	11	all	all	DET
fbem-20433	8	12	parties	party	NOUN
fbem-20433	8	13	in	in	ADP
fbem-20433	8	14	society	society	NOUN
fbem-20433	8	15	are	be	AUX
fbem-20433	8	16	gradually	gradually	ADV
fbem-20433	8	17	focusing	focus	VERB
fbem-20433	8	18	on	on	ADP
fbem-20433	8	19	the	the	DET
fbem-20433	8	20	current	current	ADJ
fbem-20433	8	21	environmental	environmental	ADJ
fbem-20433	8	22	protection	protection	NOUN
fbem-20433	8	23	and	and	CCONJ
fbem-20433	8	24	green	green	ADJ
fbem-20433	8	25	sustainability	sustainability	NOUN
fbem-20433	8	26	.	.	PUNCT
fbem-20433	9	1	china	china	PROPN
fbem-20433	9	2	has	have	AUX
fbem-20433	9	3	issued	issue	VERB
fbem-20433	9	4	a	a	DET
fbem-20433	9	5	series	series	NOUN
fbem-20433	9	6	of	of	ADP
fbem-20433	9	7	policy	policy	NOUN
fbem-20433	9	8	documents	document	NOUN
fbem-20433	9	9	,	,	PUNCT
fbem-20433	9	10	aiming	aim	VERB
fbem-20433	9	11	to	to	PART
fbem-20433	9	12	encourage	encourage	VERB
fbem-20433	9	13	banks	bank	NOUN
fbem-20433	9	14	and	and	CCONJ
fbem-20433	9	15	other	other	ADJ
fbem-20433	9	16	financial	financial	ADJ
fbem-20433	9	17	institutions	institution	NOUN
fbem-20433	9	18	to	to	PART
fbem-20433	9	19	carry	carry	VERB
fbem-20433	9	20	out	out	ADP
fbem-20433	9	21	green	green	ADJ
fbem-20433	9	22	credit	credit	NOUN
fbem-20433	9	23	.	.	PUNCT
fbem-20433	10	1	for	for	ADP
fbem-20433	10	2	enterprises	enterprise	NOUN
fbem-20433	10	3	that	that	PRON
fbem-20433	10	4	actively	actively	ADV
fbem-20433	10	5	fulfill	fulfill	VERB
fbem-20433	10	6	their	their	PRON
fbem-20433	10	7	social	social	ADJ
fbem-20433	10	8	responsibilities	responsibility	NOUN
fbem-20433	10	9	,	,	PUNCT
fbem-20433	10	10	financial	financial	ADJ
fbem-20433	10	11	institutions	institution	NOUN
fbem-20433	10	12	can	can	AUX
fbem-20433	10	13	often	often	ADV
fbem-20433	10	14	provide	provide	VERB
fbem-20433	10	15	financial	financial	ADJ
fbem-20433	10	16	support	support	NOUN
fbem-20433	10	17	to	to	ADP
fbem-20433	10	18	enterprises	enterprise	NOUN
fbem-20433	10	19	by	by	ADP
fbem-20433	10	20	reducing	reduce	VERB
fbem-20433	10	21	the	the	DET
fbem-20433	10	22	cost	cost	NOUN
fbem-20433	10	23	of	of	ADP
fbem-20433	10	24	debt	debt	NOUN
fbem-20433	10	25	capital	capital	NOUN
fbem-20433	10	26	.	.	PUNCT
fbem-20433	11	1	however	however	ADV
fbem-20433	11	2	,	,	PUNCT
fbem-20433	11	3	there	there	PRON
fbem-20433	11	4	are	be	VERB
fbem-20433	11	5	a	a	DET
fbem-20433	11	6	lot	lot	NOUN
fbem-20433	11	7	of	of	ADP
fbem-20433	11	8	problems	problem	NOUN
fbem-20433	11	9	in	in	ADP
fbem-20433	11	10	the	the	DET
fbem-20433	11	11	disclosure	disclosure	NOUN
fbem-20433	11	12	of	of	ADP
fbem-20433	11	13	social	social	ADJ
fbem-20433	11	14	responsibility	responsibility	NOUN
fbem-20433	11	15	information	information	NOUN
fbem-20433	11	16	.	.	PUNCT
fbem-20433	12	1	many	many	ADJ
fbem-20433	12	2	enterprises	enterprise	NOUN
fbem-20433	12	3	choose	choose	VERB
fbem-20433	12	4	to	to	PART
fbem-20433	12	5	beautify	beautify	VERB
fbem-20433	12	6	the	the	DET
fbem-20433	12	7	performance	performance	NOUN
fbem-20433	12	8	of	of	ADP
fbem-20433	12	9	social	social	ADJ
fbem-20433	12	10	responsibility	responsibility	NOUN
fbem-20433	12	11	through	through	ADP
fbem-20433	12	12	various	various	ADJ
fbem-20433	12	13	means	mean	NOUN
fbem-20433	12	14	,	,	PUNCT
fbem-20433	12	15	that	that	ADV
fbem-20433	12	16	is	is	ADV
fbem-20433	12	17	,	,	PUNCT
fbem-20433	12	18	social	social	ADJ
fbem-20433	12	19	responsibility	responsibility	NOUN
fbem-20433	12	20	decoupling	decouple	VERB
fbem-20433	12	21	behavior	behavior	NOUN
fbem-20433	12	22	(	(	PUNCT
fbem-20433	12	23	referred	refer	VERB
fbem-20433	12	24	to	to	ADP
fbem-20433	12	25	as	as	ADP
fbem-20433	12	26	csrd	csrd	NOUN
fbem-20433	12	27	)	)	PUNCT
fbem-20433	12	28	.	.	PUNCT
fbem-20433	13	1	for	for	ADP
fbem-20433	13	2	many	many	ADJ
fbem-20433	13	3	chinese	chinese	ADJ
fbem-20433	13	4	enterprises	enterprise	NOUN
fbem-20433	13	5	,	,	PUNCT
fbem-20433	13	6	customers	customer	NOUN
fbem-20433	13	7	on	on	ADP
fbem-20433	13	8	the	the	DET
fbem-20433	13	9	list	list	NOUN
fbem-20433	13	10	can	can	AUX
fbem-20433	13	11	still	still	ADV
fbem-20433	13	12	obtain	obtain	VERB
fbem-20433	13	13	bank	bank	NOUN
fbem-20433	13	14	loans	loan	NOUN
fbem-20433	13	15	through	through	ADP
fbem-20433	13	16	csr	csr	NOUN
fbem-20433	13	17	report	report	NOUN
fbem-20433	13	18	disclosure	disclosure	NOUN
fbem-20433	13	19	.	.	PUNCT
fbem-20433	14	1	enterprises	enterprise	NOUN
fbem-20433	14	2	often	often	ADV
fbem-20433	14	3	exaggerate	exaggerate	VERB
fbem-20433	14	4	the	the	DET
fbem-20433	14	5	actual	actual	ADJ
fbem-20433	14	6	performance	performance	NOUN
fbem-20433	14	7	of	of	ADP
fbem-20433	14	8	corporate	corporate	ADJ
fbem-20433	14	9	social	social	ADJ
fbem-20433	14	10	responsibility	responsibility	NOUN
fbem-20433	14	11	by	by	ADP
fbem-20433	14	12	means	mean	NOUN
fbem-20433	14	13	of	of	ADP
fbem-20433	14	14	impression	impression	NOUN
fbem-20433	14	15	management	management	NOUN
fbem-20433	14	16	,	,	PUNCT
fbem-20433	14	17	but	but	CCONJ
fbem-20433	14	18	the	the	DET
fbem-20433	14	19	false	false	ADJ
fbem-20433	14	20	image	image	NOUN
fbem-20433	14	21	of	of	ADP
fbem-20433	14	22	impression	impression	NOUN
fbem-20433	14	23	management	management	NOUN
fbem-20433	14	24	will	will	AUX
fbem-20433	14	25	collapse	collapse	VERB
fbem-20433	14	26	.	.	PUNCT
fbem-20433	15	1	however	however	ADV
fbem-20433	15	2	,	,	PUNCT
fbem-20433	15	3	in	in	ADP
fbem-20433	15	4	the	the	DET
fbem-20433	15	5	case	case	NOUN
fbem-20433	15	6	of	of	ADP
fbem-20433	15	7	information	information	NOUN
fbem-20433	15	8	asymmetry	asymmetry	NOUN
fbem-20433	15	9	,	,	PUNCT
fbem-20433	15	10	will	will	AUX
fbem-20433	15	11	the	the	DET
fbem-20433	15	12	enterprise	enterprise	NOUN
fbem-20433	15	13	choose	choose	VERB
fbem-20433	15	14	to	to	PART
fbem-20433	15	15	truthfully	truthfully	ADV
fbem-20433	15	16	disclose	disclose	VERB
fbem-20433	15	17	its	its	PRON
fbem-20433	15	18	environmental	environmental	ADJ
fbem-20433	15	19	information	information	NOUN
fbem-20433	15	20	,	,	PUNCT
fbem-20433	15	21	and	and	CCONJ
fbem-20433	15	22	will	will	AUX
fbem-20433	15	23	the	the	DET
fbem-20433	15	24	social	social	ADJ
fbem-20433	15	25	responsibility	responsibility	NOUN
fbem-20433	15	26	information	information	NOUN
fbem-20433	15	27	transmitted	transmit	VERB
fbem-20433	15	28	by	by	ADP
fbem-20433	15	29	the	the	DET
fbem-20433	15	30	enterprise	enterprise	NOUN
fbem-20433	15	31	to	to	ADP
fbem-20433	15	32	the	the	DET
fbem-20433	15	33	market	market	NOUN
fbem-20433	15	34	have	have	VERB
fbem-20433	15	35	an	an	DET
fbem-20433	15	36	impact	impact	NOUN
fbem-20433	15	37	on	on	ADP
fbem-20433	15	38	the	the	DET
fbem-20433	15	39	debt	debt	NOUN
fbem-20433	15	40	and	and	CCONJ
fbem-20433	15	41	capital	capital	NOUN
fbem-20433	15	42	cost	cost	NOUN
fbem-20433	15	43	of	of	ADP
fbem-20433	15	44	the	the	DET
fbem-20433	15	45	enterprise	enterprise	NOUN
fbem-20433	15	46	?	?	PUNCT
fbem-20433	16	1	in	in	ADP
fbem-20433	16	2	other	other	ADJ
fbem-20433	16	3	words	word	NOUN
fbem-20433	16	4	,	,	PUNCT
fbem-20433	16	5	can	can	AUX
fbem-20433	16	6	banks	bank	NOUN
fbem-20433	16	7	,	,	PUNCT
fbem-20433	16	8	as	as	ADP
fbem-20433	16	9	major	major	ADJ
fbem-20433	16	10	creditors	creditor	NOUN
fbem-20433	16	11	,	,	PUNCT
fbem-20433	16	12	identify	identify	VERB
fbem-20433	16	13	the	the	DET
fbem-20433	16	14	csrd	csrd	NOUN
fbem-20433	16	15	?	?	PUNCT
fbem-20433	17	1	from	from	ADP
fbem-20433	17	2	the	the	DET
fbem-20433	17	3	perspective	perspective	NOUN
fbem-20433	17	4	of	of	ADP
fbem-20433	17	5	exploring	explore	VERB
fbem-20433	17	6	the	the	DET
fbem-20433	17	7	internal	internal	ADJ
fbem-20433	17	8	power	power	NOUN
fbem-20433	17	9	of	of	ADP
fbem-20433	17	10	csr	csr	NOUN
fbem-20433	17	11	decoupling	decoupling	NOUN
fbem-20433	17	12	,	,	PUNCT
fbem-20433	17	13	this	this	DET
fbem-20433	17	14	paper	paper	NOUN
fbem-20433	17	15	deeply	deeply	ADV
fbem-20433	17	16	analyzes	analyze	VERB
fbem-20433	17	17	the	the	DET
fbem-20433	17	18	influence	influence	NOUN
fbem-20433	17	19	of	of	ADP
fbem-20433	17	20	csrd	csrd	NOUN
fbem-20433	17	21	behavior	behavior	NOUN
fbem-20433	17	22	on	on	ADP
fbem-20433	17	23	the	the	DET
fbem-20433	17	24	capital	capital	NOUN
fbem-20433	17	25	cost	cost	NOUN
fbem-20433	17	26	of	of	ADP
fbem-20433	17	27	corporate	corporate	ADJ
fbem-20433	17	28	debt	debt	NOUN
fbem-20433	17	29	.	.	PUNCT
fbem-20433	18	1	2	2	X
fbem-20433	18	2	.	.	X
fbem-20433	18	3	the	the	DET
fbem-20433	18	4	motivation	motivation	NOUN
fbem-20433	18	5	of	of	ADP
fbem-20433	18	6	the	the	DET
fbem-20433	18	7	enterprise	enterprise	NOUN
fbem-20433	18	8	csrd	csrd	NOUN
fbem-20433	18	9	the	the	DET
fbem-20433	18	10	motivation	motivation	NOUN
fbem-20433	18	11	of	of	ADP
fbem-20433	18	12	enterprise	enterprise	NOUN
fbem-20433	18	13	csrd	csrd	NOUN
fbem-20433	18	14	can	can	AUX
fbem-20433	18	15	usually	usually	ADV
fbem-20433	18	16	be	be	AUX
fbem-20433	18	17	summarized	summarize	VERB
fbem-20433	18	18	from	from	ADP
fbem-20433	18	19	both	both	CCONJ
fbem-20433	18	20	internal	internal	ADJ
fbem-20433	18	21	and	and	CCONJ
fbem-20433	18	22	external	external	ADJ
fbem-20433	18	23	perspectives	perspective	NOUN
fbem-20433	18	24	of	of	ADP
fbem-20433	18	25	the	the	DET
fbem-20433	18	26	enterprise	enterprise	NOUN
fbem-20433	18	27	.	.	PUNCT
fbem-20433	19	1	from	from	ADP
fbem-20433	19	2	the	the	DET
fbem-20433	19	3	perspective	perspective	NOUN
fbem-20433	19	4	of	of	ADP
fbem-20433	19	5	internal	internal	ADJ
fbem-20433	19	6	enterprises	enterprise	NOUN
fbem-20433	19	7	,	,	PUNCT
fbem-20433	19	8	enterprises	enterprise	NOUN
fbem-20433	19	9	often	often	ADV
fbem-20433	19	10	carry	carry	VERB
fbem-20433	19	11	out	out	ADP
fbem-20433	19	12	intonation	intonation	NOUN
fbem-20433	19	13	management	management	NOUN
fbem-20433	19	14	based	base	VERB
fbem-20433	19	15	on	on	ADP
fbem-20433	19	16	strategic	strategic	ADJ
fbem-20433	19	17	motivation	motivation	NOUN
fbem-20433	19	18	and	and	CCONJ
fbem-20433	19	19	management	management	NOUN
fbem-20433	19	20	motivation	motivation	NOUN
fbem-20433	19	21	,	,	PUNCT
fbem-20433	19	22	and	and	CCONJ
fbem-20433	19	23	constantly	constantly	ADV
fbem-20433	19	24	beautify	beautify	VERB
fbem-20433	19	25	the	the	DET
fbem-20433	19	26	corporate	corporate	ADJ
fbem-20433	19	27	social	social	ADJ
fbem-20433	19	28	responsibility	responsibility	NOUN
fbem-20433	19	29	report	report	NOUN
fbem-20433	19	30	(	(	PUNCT
fbem-20433	19	31	ran	run	VERB
fbem-20433	19	32	zhang	zhang	PROPN
fbem-20433	19	33	et	et	PROPN
fbem-20433	19	34	al	al	PROPN
fbem-20433	19	35	.	.	PROPN
fbem-20433	19	36	,	,	PUNCT
fbem-20433	19	37	2010	2010	NUM
fbem-20433	19	38	)	)	PUNCT
fbem-20433	20	1	[	[	X
fbem-20433	20	2	1	1	NUM
fbem-20433	20	3	]	]	PUNCT
fbem-20433	20	4	.	.	PUNCT
fbem-20433	21	1	the	the	DET
fbem-20433	21	2	fulfillment	fulfillment	NOUN
fbem-20433	21	3	of	of	ADP
fbem-20433	21	4	social	social	ADJ
fbem-20433	21	5	responsibility	responsibility	NOUN
fbem-20433	21	6	is	be	AUX
fbem-20433	21	7	regarded	regard	VERB
fbem-20433	21	8	as	as	ADP
fbem-20433	21	9	a	a	DET
fbem-20433	21	10	symbolic	symbolic	ADJ
fbem-20433	21	11	strategic	strategic	ADJ
fbem-20433	21	12	behavior	behavior	NOUN
fbem-20433	21	13	.	.	PUNCT
fbem-20433	22	1	through	through	ADP
fbem-20433	22	2	csrd	csrd	NOUN
fbem-20433	22	3	,	,	PUNCT
fbem-20433	22	4	it	it	PRON
fbem-20433	22	5	can	can	AUX
fbem-20433	22	6	often	often	ADV
fbem-20433	22	7	beautify	beautify	VERB
fbem-20433	22	8	the	the	DET
fbem-20433	22	9	image	image	NOUN
fbem-20433	22	10	of	of	ADP
fbem-20433	22	11	the	the	DET
fbem-20433	22	12	enterprise	enterprise	NOUN
fbem-20433	22	13	and	and	CCONJ
fbem-20433	22	14	expand	expand	VERB
fbem-20433	22	15	the	the	DET
fbem-20433	22	16	popularity	popularity	NOUN
fbem-20433	22	17	of	of	ADP
fbem-20433	22	18	the	the	DET
fbem-20433	22	19	enterprise	enterprise	NOUN
fbem-20433	22	20	,	,	PUNCT
fbem-20433	22	21	and	and	CCONJ
fbem-20433	22	22	the	the	DET
fbem-20433	22	23	management	management	NOUN
fbem-20433	22	24	can	can	AUX
fbem-20433	22	25	benefit	benefit	VERB
fbem-20433	22	26	from	from	ADP
fbem-20433	22	27	it	it	PRON
fbem-20433	22	28	.	.	PUNCT
fbem-20433	23	1	in	in	ADP
fbem-20433	23	2	fact	fact	NOUN
fbem-20433	23	3	,	,	PUNCT
fbem-20433	23	4	intonation	intonation	NOUN
fbem-20433	23	5	is	be	AUX
fbem-20433	23	6	a	a	DET
fbem-20433	23	7	main	main	ADJ
fbem-20433	23	8	means	mean	NOUN
fbem-20433	23	9	for	for	SCONJ
fbem-20433	23	10	managers	manager	NOUN
fbem-20433	23	11	to	to	PART
fbem-20433	23	12	carry	carry	VERB
fbem-20433	23	13	out	out	ADP
fbem-20433	23	14	impression	impression	NOUN
fbem-20433	23	15	management	management	NOUN
fbem-20433	23	16	,	,	PUNCT
fbem-20433	23	17	and	and	CCONJ
fbem-20433	23	18	managers	manager	NOUN
fbem-20433	23	19	will	will	AUX
fbem-20433	23	20	be	be	AUX
fbem-20433	23	21	more	more	ADV
fbem-20433	23	22	actively	actively	ADV
fbem-20433	23	23	undertaking	undertake	VERB
fbem-20433	23	24	the	the	DET
fbem-20433	23	25	social	social	ADJ
fbem-20433	23	26	responsibility	responsibility	NOUN
fbem-20433	23	27	of	of	ADP
fbem-20433	23	28	enterprises	enterprise	NOUN
fbem-20433	23	29	out	out	ADP
fbem-20433	23	30	of	of	ADP
fbem-20433	23	31	the	the	DET
fbem-20433	23	32	consideration	consideration	NOUN
fbem-20433	23	33	of	of	ADP
fbem-20433	23	34	corporate	corporate	ADJ
fbem-20433	23	35	reputation	reputation	NOUN
fbem-20433	23	36	.	.	PUNCT
fbem-20433	24	1	the	the	DET
fbem-20433	24	2	management	management	NOUN
fbem-20433	24	3	needs	need	VERB
fbem-20433	24	4	to	to	PART
fbem-20433	24	5	take	take	VERB
fbem-20433	24	6	the	the	DET
fbem-20433	24	7	necessary	necessary	ADJ
fbem-20433	24	8	investment	investment	NOUN
fbem-20433	24	9	decisionmaking	decisionmake	VERB
fbem-20433	24	10	behavior	behavior	NOUN
fbem-20433	24	11	to	to	PART
fbem-20433	24	12	maintain	maintain	VERB
fbem-20433	24	13	and	and	CCONJ
fbem-20433	24	14	enhance	enhance	VERB
fbem-20433	24	15	the	the	DET
fbem-20433	24	16	corporate	corporate	ADJ
fbem-20433	24	17	image	image	NOUN
fbem-20433	24	18	and	and	CCONJ
fbem-20433	24	19	reputation	reputation	NOUN
fbem-20433	24	20	.	.	PUNCT
fbem-20433	25	1	at	at	ADP
fbem-20433	25	2	this	this	DET
fbem-20433	25	3	time	time	NOUN
fbem-20433	25	4	,	,	PUNCT
fbem-20433	25	5	fulfilling	fulfil	VERB
fbem-20433	25	6	corporate	corporate	ADJ
fbem-20433	25	7	social	social	ADJ
fbem-20433	25	8	responsibility	responsibility	NOUN
fbem-20433	25	9	becomes	become	VERB
fbem-20433	25	10	one	one	NUM
fbem-20433	25	11	of	of	ADP
fbem-20433	25	12	the	the	DET
fbem-20433	25	13	effective	effective	ADJ
fbem-20433	25	14	corporate	corporate	ADJ
fbem-20433	25	15	strategic	strategic	ADJ
fbem-20433	25	16	decisions	decision	NOUN
fbem-20433	25	17	.	.	PUNCT
fbem-20433	26	1	the	the	PRON
fbem-20433	26	2	higher	high	ADJ
fbem-20433	26	3	the	the	DET
fbem-20433	26	4	disclosure	disclosure	NOUN
fbem-20433	26	5	value	value	NOUN
fbem-20433	26	6	of	of	ADP
fbem-20433	26	7	the	the	DET
fbem-20433	26	8	csr	csr	NOUN
fbem-20433	26	9	report	report	NOUN
fbem-20433	26	10	,	,	PUNCT
fbem-20433	26	11	the	the	PRON
fbem-20433	26	12	lower	low	ADJ
fbem-20433	26	13	the	the	DET
fbem-20433	26	14	return	return	NOUN
fbem-20433	26	15	on	on	ADP
fbem-20433	26	16	assets	asset	NOUN
fbem-20433	26	17	of	of	ADP
fbem-20433	26	18	the	the	DET
fbem-20433	26	19	listed	list	VERB
fbem-20433	26	20	organization	organization	NOUN
fbem-20433	26	21	(	(	PUNCT
fbem-20433	26	22	muhammad	muhammad	PROPN
fbem-20433	26	23	&	&	CCONJ
fbem-20433	26	24	haji	haji	PROPN
fbem-20433	26	25	,	,	PUNCT
fbem-20433	26	26	2023	2023	NUM
fbem-20433	26	27	)	)	PUNCT
fbem-20433	27	1	[	[	X
fbem-20433	27	2	2	2	NUM
fbem-20433	27	3	]	]	PUNCT
fbem-20433	27	4	.	.	PUNCT
fbem-20433	28	1	from	from	ADP
fbem-20433	28	2	the	the	DET
fbem-20433	28	3	outside	outside	NOUN
fbem-20433	28	4	of	of	ADP
fbem-20433	28	5	an	an	DET
fbem-20433	28	6	enterprise	enterprise	NOUN
fbem-20433	28	7	,	,	PUNCT
fbem-20433	28	8	the	the	DET
fbem-20433	28	9	bank	bank	NOUN
fbem-20433	28	10	is	be	AUX
fbem-20433	28	11	an	an	DET
fbem-20433	28	12	important	important	ADJ
fbem-20433	28	13	external	external	ADJ
fbem-20433	28	14	contract	contract	NOUN
fbem-20433	28	15	party	party	NOUN
fbem-20433	28	16	of	of	ADP
fbem-20433	28	17	the	the	DET
fbem-20433	28	18	enterprise	enterprise	NOUN
fbem-20433	28	19	.	.	PUNCT
fbem-20433	29	1	as	as	ADP
fbem-20433	29	2	an	an	DET
fbem-20433	29	3	external	external	ADJ
fbem-20433	29	4	stakeholders	stakeholder	NOUN
fbem-20433	29	5	,	,	PUNCT
fbem-20433	29	6	it	it	PRON
fbem-20433	29	7	is	be	AUX
fbem-20433	29	8	at	at	ADP
fbem-20433	29	9	a	a	DET
fbem-20433	29	10	disadvantage	disadvantage	NOUN
fbem-20433	29	11	in	in	ADP
fbem-20433	29	12	terms	term	NOUN
fbem-20433	29	13	of	of	ADP
fbem-20433	29	14	enterprise	enterprise	NOUN
fbem-20433	29	15	information	information	NOUN
fbem-20433	29	16	.	.	PUNCT
fbem-20433	30	1	digitization	digitization	NOUN
fbem-20433	30	2	brings	bring	VERB
fbem-20433	30	3	new	new	ADJ
fbem-20433	30	4	social	social	ADJ
fbem-20433	30	5	and	and	CCONJ
fbem-20433	30	6	governance	governance	NOUN
fbem-20433	30	7	issues	issue	NOUN
fbem-20433	30	8	and	and	CCONJ
fbem-20433	30	9	higher	high	ADJ
fbem-20433	30	10	responsibilities	responsibility	NOUN
fbem-20433	30	11	,	,	PUNCT
fbem-20433	30	12	especially	especially	ADV
fbem-20433	30	13	for	for	ADP
fbem-20433	30	14	businesses	business	NOUN
fbem-20433	30	15	.	.	PUNCT
fbem-20433	31	1	in	in	ADP
fbem-20433	31	2	recent	recent	ADJ
fbem-20433	31	3	years	year	NOUN
fbem-20433	31	4	,	,	PUNCT
fbem-20433	31	5	the	the	DET
fbem-20433	31	6	society	society	NOUN
fbem-20433	31	7	has	have	AUX
fbem-20433	31	8	put	put	VERB
fbem-20433	31	9	higher	high	ADJ
fbem-20433	31	10	requirements	requirement	NOUN
fbem-20433	31	11	for	for	ADP
fbem-20433	31	12	transparency	transparency	NOUN
fbem-20433	31	13	in	in	ADP
fbem-20433	31	14	digital	digital	ADJ
fbem-20433	31	15	technology	technology	NOUN
fbem-20433	31	16	practice	practice	NOUN
fbem-20433	31	17	,	,	PUNCT
fbem-20433	31	18	supervision	supervision	NOUN
fbem-20433	31	19	and	and	CCONJ
fbem-20433	31	20	influence	influence	NOUN
fbem-20433	31	21	(	(	PUNCT
fbem-20433	31	22	jordan	jordan	PROPN
fbem-20433	31	23	f	f	PROPN
fbem-20433	31	24	,	,	PUNCT
fbem-20433	31	25	2023	2023	NUM
fbem-20433	31	26	)	)	PUNCT
fbem-20433	32	1	[	[	X
fbem-20433	32	2	3	3	NUM
fbem-20433	32	3	]	]	PUNCT
fbem-20433	32	4	.	.	PUNCT
fbem-20433	33	1	csr	csr	NOUN
fbem-20433	33	2	report	report	NOUN
fbem-20433	33	3	is	be	AUX
fbem-20433	33	4	given	give	VERB
fbem-20433	33	5	priority	priority	NOUN
fbem-20433	33	6	to	to	ADP
fbem-20433	33	7	with	with	ADP
fbem-20433	33	8	text	text	NOUN
fbem-20433	33	9	information	information	NOUN
fbem-20433	33	10	,	,	PUNCT
fbem-20433	33	11	tone	tone	NOUN
fbem-20433	33	12	is	be	AUX
fbem-20433	33	13	an	an	DET
fbem-20433	33	14	important	important	ADJ
fbem-20433	33	15	feature	feature	NOUN
fbem-20433	33	16	of	of	ADP
fbem-20433	33	17	text	text	NOUN
fbem-20433	33	18	information	information	NOUN
fbem-20433	33	19	,	,	PUNCT
fbem-20433	33	20	is	be	AUX
fbem-20433	33	21	also	also	ADV
fbem-20433	33	22	a	a	DET
fbem-20433	33	23	kind	kind	NOUN
fbem-20433	33	24	of	of	ADP
fbem-20433	33	25	more	more	ADV
fbem-20433	33	26	implicit	implicit	ADJ
fbem-20433	33	27	impression	impression	NOUN
fbem-20433	33	28	management	management	NOUN
fbem-20433	33	29	,	,	PUNCT
fbem-20433	33	30	the	the	DET
fbem-20433	33	31	information	information	NOUN
fbem-20433	33	32	readers	reader	NOUN
fbem-20433	33	33	has	have	VERB
fbem-20433	33	34	certain	certain	ADJ
fbem-20433	33	35	psychological	psychological	ADJ
fbem-20433	33	36	suggestion	suggestion	NOUN
fbem-20433	33	37	,	,	PUNCT
fbem-20433	33	38	potentially	potentially	ADV
fbem-20433	33	39	affect	affect	VERB
fbem-20433	33	40	the	the	DET
fbem-20433	33	41	information	information	NOUN
fbem-20433	33	42	users	user	NOUN
fbem-20433	33	43	of	of	ADP
fbem-20433	33	44	the	the	DET
fbem-20433	33	45	corporate	corporate	ADJ
fbem-20433	33	46	social	social	ADJ
fbem-20433	33	47	responsibility	responsibility	NOUN
fbem-20433	33	48	,	,	PUNCT
fbem-20433	33	49	will	will	AUX
fbem-20433	33	50	bring	bring	VERB
fbem-20433	33	51	different	different	ADJ
fbem-20433	33	52	degrees	degree	NOUN
fbem-20433	33	53	of	of	ADP
fbem-20433	33	54	influence	influence	NOUN
fbem-20433	33	55	to	to	ADP
fbem-20433	33	56	stakeholders	stakeholder	NOUN
fbem-20433	33	57	.	.	PUNCT
fbem-20433	34	1	3	3	X
fbem-20433	34	2	.	.	X
fbem-20433	34	3	consequences	consequence	NOUN
fbem-20433	34	4	of	of	ADP
fbem-20433	34	5	the	the	DET
fbem-20433	34	6	corporate	corporate	ADJ
fbem-20433	34	7	csrd	csrd	NOUN
fbem-20433	34	8	based	base	VERB
fbem-20433	34	9	on	on	ADP
fbem-20433	34	10	legitimacy	legitimacy	NOUN
fbem-20433	34	11	theory	theory	NOUN
fbem-20433	34	12	and	and	CCONJ
fbem-20433	34	13	agency	agency	NOUN
fbem-20433	34	14	theory	theory	NOUN
fbem-20433	34	15	,	,	PUNCT
fbem-20433	34	16	managers	manager	NOUN
fbem-20433	34	17	usually	usually	ADV
fbem-20433	34	18	perform	perform	VERB
fbem-20433	34	19	csrd	csrd	NOUN
fbem-20433	34	20	to	to	PART
fbem-20433	34	21	attract	attract	VERB
fbem-20433	34	22	stakeholders	stakeholder	NOUN
fbem-20433	34	23	.	.	PUNCT
fbem-20433	35	1	in	in	ADP
fbem-20433	35	2	general	general	ADJ
fbem-20433	35	3	,	,	PUNCT
fbem-20433	35	4	the	the	PRON
fbem-20433	35	5	higher	high	ADJ
fbem-20433	35	6	the	the	DET
fbem-20433	35	7	level	level	NOUN
fbem-20433	35	8	of	of	ADP
fbem-20433	35	9	corporate	corporate	ADJ
fbem-20433	35	10	governance	governance	NOUN
fbem-20433	35	11	,	,	PUNCT
fbem-20433	35	12	the	the	DET
fbem-20433	35	13	less	less	ADV
fbem-20433	35	14	corporate	corporate	ADJ
fbem-20433	35	15	csrd	csrd	NOUN
fbem-20433	35	16	behavior	behavior	NOUN
fbem-20433	35	17	.	.	PUNCT
fbem-20433	36	1	once	once	ADV
fbem-20433	36	2	the	the	DET
fbem-20433	36	3	enterprise	enterprise	NOUN
fbem-20433	36	4	has	have	VERB
fbem-20433	36	5	csrd	csrd	NOUN
fbem-20433	36	6	behavior	behavior	NOUN
fbem-20433	36	7	,	,	PUNCT
fbem-20433	36	8	it	it	PRON
fbem-20433	36	9	will	will	AUX
fbem-20433	36	10	have	have	VERB
fbem-20433	36	11	a	a	DET
fbem-20433	36	12	negative	negative	ADJ
fbem-20433	36	13	impact	impact	NOUN
fbem-20433	36	14	on	on	ADP
fbem-20433	36	15	the	the	DET
fbem-20433	36	16	financial	financial	ADJ
fbem-20433	36	17	performance	performance	NOUN
fbem-20433	36	18	45	45	NUM
fbem-20433	36	19	(	(	PUNCT
fbem-20433	36	20	velte	velte	NOUN
fbem-20433	36	21	p	p	NOUN
fbem-20433	36	22	,	,	PUNCT
fbem-20433	36	23	2023	2023	NUM
fbem-20433	36	24	)	)	PUNCT
fbem-20433	37	1	[	[	X
fbem-20433	37	2	4	4	NUM
fbem-20433	37	3	]	]	PUNCT
fbem-20433	37	4	.	.	PUNCT
fbem-20433	38	1	the	the	PRON
fbem-20433	38	2	better	well	ADJ
fbem-20433	38	3	the	the	DET
fbem-20433	38	4	csr	csr	NOUN
fbem-20433	38	5	performance	performance	NOUN
fbem-20433	38	6	,	,	PUNCT
fbem-20433	38	7	the	the	PRON
fbem-20433	38	8	higher	high	ADJ
fbem-20433	38	9	the	the	DET
fbem-20433	38	10	financial	financial	ADJ
fbem-20433	38	11	performance	performance	NOUN
fbem-20433	38	12	,	,	PUNCT
fbem-20433	38	13	and	and	CCONJ
fbem-20433	38	14	the	the	DET
fbem-20433	38	15	better	well	ADJ
fbem-20433	38	16	csr	csr	NOUN
fbem-20433	38	17	performance	performance	NOUN
fbem-20433	38	18	is	be	AUX
fbem-20433	38	19	related	relate	VERB
fbem-20433	38	20	to	to	ADP
fbem-20433	38	21	the	the	DET
fbem-20433	38	22	improved	improved	ADJ
fbem-20433	38	23	information	information	NOUN
fbem-20433	38	24	transparency	transparency	NOUN
fbem-20433	38	25	(	(	PUNCT
fbem-20433	38	26	shang	shang	PROPN
fbem-20433	38	27	&	&	CCONJ
fbem-20433	38	28	fu	fu	PROPN
fbem-20433	38	29	,	,	PUNCT
fbem-20433	38	30	2024	2024	NUM
fbem-20433	38	31	)	)	PUNCT
fbem-20433	39	1	[	[	X
fbem-20433	39	2	5	5	NUM
fbem-20433	39	3	]	]	PUNCT
fbem-20433	39	4	.	.	PUNCT
fbem-20433	40	1	in	in	ADP
fbem-20433	40	2	addition	addition	NOUN
fbem-20433	40	3	,	,	PUNCT
fbem-20433	40	4	actively	actively	ADV
fbem-20433	40	5	engaging	engage	VERB
fbem-20433	40	6	in	in	ADP
fbem-20433	40	7	economic	economic	ADJ
fbem-20433	40	8	,	,	PUNCT
fbem-20433	40	9	environmental	environmental	ADJ
fbem-20433	40	10	and	and	CCONJ
fbem-20433	40	11	social	social	ADJ
fbem-20433	40	12	csr	csr	NOUN
fbem-20433	40	13	practices	practice	NOUN
fbem-20433	40	14	provides	provide	VERB
fbem-20433	40	15	a	a	DET
fbem-20433	40	16	competitive	competitive	ADJ
fbem-20433	40	17	advantage	advantage	NOUN
fbem-20433	40	18	,	,	PUNCT
fbem-20433	40	19	contributes	contribute	VERB
fbem-20433	40	20	to	to	ADP
fbem-20433	40	21	long	long	ADJ
fbem-20433	40	22	-	-	PUNCT
fbem-20433	40	23	term	term	NOUN
fbem-20433	40	24	viability	viability	NOUN
fbem-20433	40	25	,	,	PUNCT
fbem-20433	40	26	and	and	CCONJ
fbem-20433	40	27	attracts	attract	VERB
fbem-20433	40	28	socially	socially	ADV
fbem-20433	40	29	conscious	conscious	ADJ
fbem-20433	40	30	investors	investor	NOUN
fbem-20433	40	31	.	.	PUNCT
fbem-20433	41	1	a	a	DET
fbem-20433	41	2	comprehensive	comprehensive	ADJ
fbem-20433	41	3	csr	csr	NOUN
fbem-20433	41	4	strategy	strategy	NOUN
fbem-20433	41	5	is	be	AUX
fbem-20433	41	6	important	important	ADJ
fbem-20433	41	7	to	to	ADP
fbem-20433	41	8	encouraging	encourage	VERB
fbem-20433	41	9	positive	positive	ADJ
fbem-20433	41	10	stakeholder	stakeholder	NOUN
fbem-20433	41	11	relationships	relationship	NOUN
fbem-20433	41	12	,	,	PUNCT
fbem-20433	41	13	different	different	ADJ
fbem-20433	41	14	aspects	aspect	NOUN
fbem-20433	41	15	of	of	ADP
fbem-20433	41	16	management	management	NOUN
fbem-20433	41	17	sustainability	sustainability	NOUN
fbem-20433	41	18	,	,	PUNCT
fbem-20433	41	19	and	and	CCONJ
fbem-20433	41	20	improving	improve	VERB
fbem-20433	41	21	overall	overall	ADJ
fbem-20433	41	22	business	business	NOUN
fbem-20433	41	23	success	success	NOUN
fbem-20433	41	24	(	(	PUNCT
fbem-20433	41	25	including	include	VERB
fbem-20433	41	26	employee	employee	NOUN
fbem-20433	41	27	engagement	engagement	NOUN
fbem-20433	41	28	and	and	CCONJ
fbem-20433	41	29	motivation	motivation	NOUN
fbem-20433	41	30	)	)	PUNCT
fbem-20433	41	31	(	(	PUNCT
fbem-20433	41	32	zaki	zaki	PROPN
fbem-20433	41	33	et	et	PROPN
fbem-20433	41	34	al	al	PROPN
fbem-20433	41	35	.	.	PROPN
fbem-20433	41	36	,	,	PUNCT
fbem-20433	41	37	2024	2024	NUM
fbem-20433	41	38	)	)	PUNCT
fbem-20433	42	1	[	[	X
fbem-20433	42	2	6	6	NUM
fbem-20433	42	3	]	]	PUNCT
fbem-20433	42	4	.	.	PUNCT
fbem-20433	43	1	social	social	ADJ
fbem-20433	43	2	responsibility	responsibility	NOUN
fbem-20433	43	3	information	information	NOUN
fbem-20433	43	4	disclosed	disclose	VERB
fbem-20433	43	5	under	under	ADP
fbem-20433	43	6	the	the	DET
fbem-20433	43	7	mandatory	mandatory	ADJ
fbem-20433	43	8	guidance	guidance	NOUN
fbem-20433	43	9	of	of	ADP
fbem-20433	43	10	china	china	PROPN
fbem-20433	43	11	has	have	VERB
fbem-20433	43	12	a	a	DET
fbem-20433	43	13	positive	positive	ADJ
fbem-20433	43	14	role	role	NOUN
fbem-20433	43	15	in	in	ADP
fbem-20433	43	16	alleviating	alleviate	VERB
fbem-20433	43	17	information	information	NOUN
fbem-20433	43	18	asymmetry	asymmetry	NOUN
fbem-20433	43	19	and	and	CCONJ
fbem-20433	43	20	improving	improve	VERB
fbem-20433	43	21	investment	investment	NOUN
fbem-20433	43	22	efficiency	efficiency	NOUN
fbem-20433	43	23	,	,	PUNCT
fbem-20433	43	24	and	and	CCONJ
fbem-20433	43	25	this	this	DET
fbem-20433	43	26	role	role	NOUN
fbem-20433	43	27	becomes	become	VERB
fbem-20433	43	28	more	more	ADV
fbem-20433	43	29	critical	critical	ADJ
fbem-20433	43	30	when	when	SCONJ
fbem-20433	43	31	the	the	DET
fbem-20433	43	32	external	external	ADJ
fbem-20433	43	33	information	information	NOUN
fbem-20433	43	34	environment	environment	NOUN
fbem-20433	43	35	can	can	AUX
fbem-20433	43	36	not	not	PART
fbem-20433	43	37	meet	meet	VERB
fbem-20433	43	38	the	the	DET
fbem-20433	43	39	market	market	NOUN
fbem-20433	43	40	demand	demand	NOUN
fbem-20433	43	41	(	(	PUNCT
fbem-20433	43	42	liz	liz	PROPN
fbem-20433	43	43	,	,	PUNCT
fbem-20433	43	44	et	et	PROPN
fbem-20433	43	45	al	al	PROPN
fbem-20433	43	46	.	.	PROPN
fbem-20433	43	47	2023	2023	NUM
fbem-20433	43	48	)	)	PUNCT
fbem-20433	44	1	[	[	X
fbem-20433	44	2	7	7	NUM
fbem-20433	44	3	]	]	PUNCT
fbem-20433	44	4	.	.	PUNCT
fbem-20433	45	1	in	in	ADP
fbem-20433	45	2	the	the	DET
fbem-20433	45	3	course	course	NOUN
fbem-20433	45	4	of	of	ADP
fbem-20433	45	5	sustainable	sustainable	ADJ
fbem-20433	45	6	development	development	NOUN
fbem-20433	45	7	,	,	PUNCT
fbem-20433	45	8	enterprises	enterprise	NOUN
fbem-20433	45	9	with	with	ADP
fbem-20433	45	10	less	less	ADJ
fbem-20433	45	11	attention	attention	NOUN
fbem-20433	45	12	to	to	ADP
fbem-20433	45	13	intonation	intonation	NOUN
fbem-20433	45	14	management	management	NOUN
fbem-20433	45	15	will	will	AUX
fbem-20433	45	16	consider	consider	VERB
fbem-20433	45	17	more	more	ADJ
fbem-20433	45	18	social	social	ADJ
fbem-20433	45	19	responsibility	responsibility	NOUN
fbem-20433	45	20	issues	issue	NOUN
fbem-20433	45	21	(	(	PUNCT
fbem-20433	45	22	hamza	hamza	PROPN
fbem-20433	45	23	sourour	sourour	NOUN
fbem-20433	45	24	and	and	CCONJ
fbem-20433	45	25	jarboui	jarboui	PROPN
fbem-20433	45	26	anis	anis	PROPN
fbem-20433	45	27	,	,	PUNCT
fbem-20433	45	28	2022	2022	NUM
fbem-20433	45	29	)	)	PUNCT
fbem-20433	46	1	[	[	X
fbem-20433	46	2	8	8	NUM
fbem-20433	46	3	]	]	PUNCT
fbem-20433	46	4	.	.	PUNCT
fbem-20433	47	1	as	as	ADP
fbem-20433	47	2	a	a	DET
fbem-20433	47	3	means	means	NOUN
fbem-20433	47	4	of	of	ADP
fbem-20433	47	5	impression	impression	NOUN
fbem-20433	47	6	management	management	NOUN
fbem-20433	47	7	,	,	PUNCT
fbem-20433	47	8	csrd	csrd	NOUN
fbem-20433	47	9	behavior	behavior	NOUN
fbem-20433	47	10	can	can	AUX
fbem-20433	47	11	bring	bring	VERB
fbem-20433	47	12	credit	credit	NOUN
fbem-20433	47	13	default	default	NOUN
fbem-20433	47	14	swap	swap	NOUN
fbem-20433	47	15	spread	spread	NOUN
fbem-20433	47	16	(	(	PUNCT
fbem-20433	47	17	wang	wang	PROPN
fbem-20433	47	18	ke	ke	PROPN
fbem-20433	47	19	,	,	PUNCT
fbem-20433	47	20	2020	2020	NUM
fbem-20433	47	21	)	)	PUNCT
fbem-20433	48	1	[	[	X
fbem-20433	48	2	9	9	NUM
fbem-20433	48	3	]	]	PUNCT
fbem-20433	48	4	and	and	CCONJ
fbem-20433	48	5	market	market	NOUN
fbem-20433	48	6	value	value	NOUN
fbem-20433	48	7	(	(	PUNCT
fbem-20433	48	8	dong	dong	PROPN
fbem-20433	48	9	xiao	xiao	PROPN
fbem-20433	48	10	wu	wu	PROPN
fbem-20433	48	11	et	et	PROPN
fbem-20433	48	12	al	al	PROPN
fbem-20433	48	13	.	.	PROPN
fbem-20433	48	14	,	,	PUNCT
fbem-20433	48	15	2021	2021	NUM
fbem-20433	48	16	)	)	PUNCT
fbem-20433	49	1	[	[	X
fbem-20433	49	2	10	10	NUM
fbem-20433	49	3	]	]	PUNCT
fbem-20433	49	4	.	.	PUNCT
fbem-20433	50	1	as	as	ADP
fbem-20433	50	2	a	a	DET
fbem-20433	50	3	supplement	supplement	NOUN
fbem-20433	50	4	to	to	ADP
fbem-20433	50	5	the	the	DET
fbem-20433	50	6	financial	financial	ADJ
fbem-20433	50	7	data	data	PROPN
fbem-20433	50	8	,	,	PUNCT
fbem-20433	50	9	csr	csr	NOUN
fbem-20433	50	10	provides	provide	VERB
fbem-20433	50	11	incremental	incremental	ADJ
fbem-20433	50	12	information	information	NOUN
fbem-20433	50	13	to	to	ADP
fbem-20433	50	14	the	the	DET
fbem-20433	50	15	market	market	NOUN
fbem-20433	50	16	(	(	PUNCT
fbem-20433	50	17	durnev	durnev	NOUN
fbem-20433	50	18	a	a	PRON
fbem-20433	50	19	and	and	CCONJ
fbem-20433	50	20	mangen	mangen	NOUN
fbem-20433	50	21	c	c	NOUN
fbem-20433	50	22	,	,	PUNCT
fbem-20433	50	23	2020	2020	NUM
fbem-20433	50	24	)	)	PUNCT
fbem-20433	51	1	[	[	X
fbem-20433	51	2	11	11	NUM
fbem-20433	51	3	]	]	PUNCT
fbem-20433	51	4	that	that	PRON
fbem-20433	51	5	effectively	effectively	ADV
fbem-20433	51	6	indicates	indicate	VERB
fbem-20433	51	7	the	the	DET
fbem-20433	51	8	company	company	NOUN
fbem-20433	51	9	's	's	PART
fbem-20433	51	10	future	future	ADJ
fbem-20433	51	11	performance	performance	NOUN
fbem-20433	51	12	(	(	PUNCT
fbem-20433	51	13	feng	feng	PROPN
fbem-20433	51	14	li	li	PROPN
fbem-20433	51	15	,	,	PUNCT
fbem-20433	51	16	2010	2010	NUM
fbem-20433	51	17	;	;	PUNCT
fbem-20433	51	18	tim	tim	PROPN
fbem-20433	51	19	loughran	loughran	PROPN
fbem-20433	51	20	and	and	CCONJ
fbem-20433	51	21	bill	bill	PROPN
fbem-20433	51	22	mcdonald	mcdonald	PROPN
fbem-20433	51	23	,	,	PUNCT
fbem-20433	51	24	2011	2011	NUM
fbem-20433	51	25	;	;	PUNCT
fbem-20433	51	26	angela	angela	PROPN
fbem-20433	51	27	k	k	PROPN
fbem-20433	51	28	et	et	PROPN
fbem-20433	51	29	al	al	PROPN
fbem-20433	51	30	.	.	PROPN
fbem-20433	51	31	,	,	PUNCT
fbem-20433	51	32	2012	2012	NUM
fbem-20433	51	33	)	)	PUNCT
fbem-20433	52	1	[	[	X
fbem-20433	52	2	12	12	NUM
fbem-20433	52	3	-	-	SYM
fbem-20433	52	4	14	14	NUM
fbem-20433	52	5	]	]	PUNCT
fbem-20433	52	6	.	.	PUNCT
fbem-20433	53	1	4	4	X
fbem-20433	53	2	.	.	X
fbem-20433	53	3	social	social	ADJ
fbem-20433	53	4	responsibility	responsibility	NOUN
fbem-20433	53	5	and	and	CCONJ
fbem-20433	53	6	debt	debt	NOUN
fbem-20433	53	7	capital	capital	NOUN
fbem-20433	53	8	cost	cost	NOUN
fbem-20433	53	9	for	for	ADP
fbem-20433	53	10	financial	financial	ADJ
fbem-20433	53	11	institutions	institution	NOUN
fbem-20433	53	12	,	,	PUNCT
fbem-20433	53	13	the	the	DET
fbem-20433	53	14	information	information	NOUN
fbem-20433	53	15	asymmetry	asymmetry	NOUN
fbem-20433	53	16	between	between	ADP
fbem-20433	53	17	lenders	lender	NOUN
fbem-20433	53	18	and	and	CCONJ
fbem-20433	53	19	borrowers	borrower	NOUN
fbem-20433	53	20	is	be	AUX
fbem-20433	53	21	the	the	DET
fbem-20433	53	22	main	main	ADJ
fbem-20433	53	23	reason	reason	NOUN
fbem-20433	53	24	for	for	ADP
fbem-20433	53	25	the	the	DET
fbem-20433	53	26	increase	increase	NOUN
fbem-20433	53	27	of	of	ADP
fbem-20433	53	28	their	their	PRON
fbem-20433	53	29	credit	credit	NOUN
fbem-20433	53	30	risk	risk	NOUN
fbem-20433	53	31	and	and	CCONJ
fbem-20433	53	32	the	the	DET
fbem-20433	53	33	capital	capital	NOUN
fbem-20433	53	34	mismatch	mismatch	NOUN
fbem-20433	53	35	.	.	PUNCT
fbem-20433	54	1	in	in	ADP
fbem-20433	54	2	particular	particular	ADJ
fbem-20433	54	3	,	,	PUNCT
fbem-20433	54	4	environmental	environmental	ADJ
fbem-20433	54	5	responsibility	responsibility	NOUN
fbem-20433	54	6	information	information	NOUN
fbem-20433	54	7	is	be	AUX
fbem-20433	54	8	highly	highly	ADV
fbem-20433	54	9	hidden	hidden	ADJ
fbem-20433	54	10	and	and	CCONJ
fbem-20433	54	11	highly	highly	ADV
fbem-20433	54	12	professional	professional	ADJ
fbem-20433	54	13	,	,	PUNCT
fbem-20433	54	14	which	which	PRON
fbem-20433	54	15	aggravates	aggravate	VERB
fbem-20433	54	16	the	the	DET
fbem-20433	54	17	information	information	NOUN
fbem-20433	54	18	asymmetry	asymmetry	NOUN
fbem-20433	54	19	and	and	CCONJ
fbem-20433	54	20	credit	credit	NOUN
fbem-20433	54	21	resource	resource	NOUN
fbem-20433	54	22	mismatch	mismatch	NOUN
fbem-20433	54	23	between	between	ADP
fbem-20433	54	24	enterprises	enterprise	NOUN
fbem-20433	54	25	and	and	CCONJ
fbem-20433	54	26	banks	bank	NOUN
fbem-20433	54	27	(	(	PUNCT
fbem-20433	54	28	omaima	omaima	NOUN
fbem-20433	54	29	et	et	PROPN
fbem-20433	54	30	al	al	PROPN
fbem-20433	54	31	.	.	PROPN
fbem-20433	54	32	,	,	PUNCT
fbem-20433	54	33	2018	2018	NUM
fbem-20433	54	34	)	)	PUNCT
fbem-20433	55	1	[	[	X
fbem-20433	55	2	15	15	NUM
fbem-20433	55	3	]	]	PUNCT
fbem-20433	55	4	.	.	PUNCT
fbem-20433	56	1	it	it	PRON
fbem-20433	56	2	is	be	AUX
fbem-20433	56	3	precisely	precisely	ADV
fbem-20433	56	4	because	because	SCONJ
fbem-20433	56	5	banks	bank	NOUN
fbem-20433	56	6	and	and	CCONJ
fbem-20433	56	7	other	other	ADJ
fbem-20433	56	8	creditors	creditor	NOUN
fbem-20433	56	9	understand	understand	VERB
fbem-20433	56	10	the	the	DET
fbem-20433	56	11	lack	lack	NOUN
fbem-20433	56	12	of	of	ADP
fbem-20433	56	13	environmental	environmental	ADJ
fbem-20433	56	14	information	information	NOUN
fbem-20433	56	15	as	as	ADP
fbem-20433	56	16	the	the	DET
fbem-20433	56	17	environmental	environmental	ADJ
fbem-20433	56	18	risks	risk	NOUN
fbem-20433	56	19	they	they	PRON
fbem-20433	56	20	face	face	VERB
fbem-20433	56	21	,	,	PUNCT
fbem-20433	56	22	that	that	SCONJ
fbem-20433	56	23	the	the	DET
fbem-20433	56	24	value	value	NOUN
fbem-20433	56	25	of	of	ADP
fbem-20433	56	26	disclosing	disclose	VERB
fbem-20433	56	27	environmental	environmental	ADJ
fbem-20433	56	28	information	information	NOUN
fbem-20433	56	29	in	in	ADP
fbem-20433	56	30	advance	advance	NOUN
fbem-20433	56	31	lies	lie	VERB
fbem-20433	56	32	in	in	ADP
fbem-20433	56	33	reducing	reduce	VERB
fbem-20433	56	34	this	this	DET
fbem-20433	56	35	"	"	PUNCT
fbem-20433	56	36	misunderstanding	misunderstanding	NOUN
fbem-20433	56	37	"	"	PUNCT
fbem-20433	56	38	.	.	PUNCT
fbem-20433	57	1	scholars	scholar	NOUN
fbem-20433	57	2	generally	generally	ADV
fbem-20433	57	3	believe	believe	VERB
fbem-20433	57	4	that	that	SCONJ
fbem-20433	57	5	the	the	DET
fbem-20433	57	6	quality	quality	NOUN
fbem-20433	57	7	of	of	ADP
fbem-20433	57	8	information	information	NOUN
fbem-20433	57	9	disclosure	disclosure	NOUN
fbem-20433	57	10	is	be	AUX
fbem-20433	57	11	closely	closely	ADV
fbem-20433	57	12	related	relate	VERB
fbem-20433	57	13	to	to	ADP
fbem-20433	57	14	bank	bank	NOUN
fbem-20433	57	15	loans	loan	NOUN
fbem-20433	57	16	.	.	PUNCT
fbem-20433	58	1	by	by	ADP
fbem-20433	58	2	voluntarily	voluntarily	ADV
fbem-20433	58	3	improving	improve	VERB
fbem-20433	58	4	the	the	DET
fbem-20433	58	5	quality	quality	NOUN
fbem-20433	58	6	of	of	ADP
fbem-20433	58	7	environmental	environmental	ADJ
fbem-20433	58	8	information	information	NOUN
fbem-20433	58	9	disclosure	disclosure	NOUN
fbem-20433	58	10	,	,	PUNCT
fbem-20433	58	11	enterprises	enterprise	NOUN
fbem-20433	58	12	actively	actively	ADV
fbem-20433	58	13	send	send	VERB
fbem-20433	58	14	their	their	PRON
fbem-20433	58	15	positive	positive	ADJ
fbem-20433	58	16	signals	signal	NOUN
fbem-20433	58	17	to	to	ADP
fbem-20433	58	18	financial	financial	ADJ
fbem-20433	58	19	institutions	institution	NOUN
fbem-20433	58	20	in	in	ADP
fbem-20433	58	21	green	green	ADJ
fbem-20433	58	22	innovation	innovation	NOUN
fbem-20433	58	23	,	,	PUNCT
fbem-20433	58	24	clean	clean	ADJ
fbem-20433	58	25	production	production	NOUN
fbem-20433	58	26	and	and	CCONJ
fbem-20433	58	27	environmental	environmental	ADJ
fbem-20433	58	28	governance	governance	NOUN
fbem-20433	58	29	.	.	PUNCT
fbem-20433	59	1	however	however	ADV
fbem-20433	59	2	,	,	PUNCT
fbem-20433	59	3	for	for	ADP
fbem-20433	59	4	many	many	ADJ
fbem-20433	59	5	enterprises	enterprise	NOUN
fbem-20433	59	6	,	,	PUNCT
fbem-20433	59	7	they	they	PRON
fbem-20433	59	8	often	often	ADV
fbem-20433	59	9	choose	choose	VERB
fbem-20433	59	10	to	to	PART
fbem-20433	59	11	whitewash	whitewash	VERB
fbem-20433	59	12	the	the	DET
fbem-20433	59	13	performance	performance	NOUN
fbem-20433	59	14	of	of	ADP
fbem-20433	59	15	their	their	PRON
fbem-20433	59	16	social	social	ADJ
fbem-20433	59	17	responsibilities	responsibility	NOUN
fbem-20433	59	18	to	to	PART
fbem-20433	59	19	win	win	VERB
fbem-20433	59	20	the	the	DET
fbem-20433	59	21	favor	favor	NOUN
fbem-20433	59	22	of	of	ADP
fbem-20433	59	23	creditors	creditor	NOUN
fbem-20433	59	24	.	.	PUNCT
fbem-20433	60	1	in	in	ADP
fbem-20433	60	2	addition	addition	NOUN
fbem-20433	60	3	,	,	PUNCT
fbem-20433	60	4	enterprises	enterprise	NOUN
fbem-20433	60	5	actively	actively	ADV
fbem-20433	60	6	send	send	VERB
fbem-20433	60	7	positive	positive	ADJ
fbem-20433	60	8	signals	signal	NOUN
fbem-20433	60	9	to	to	ADP
fbem-20433	60	10	external	external	ADJ
fbem-20433	60	11	stakeholders	stakeholder	NOUN
fbem-20433	60	12	,	,	PUNCT
fbem-20433	60	13	and	and	CCONJ
fbem-20433	60	14	creditors	creditor	NOUN
fbem-20433	60	15	will	will	AUX
fbem-20433	60	16	automatically	automatically	ADV
fbem-20433	60	17	identify	identify	VERB
fbem-20433	60	18	the	the	DET
fbem-20433	60	19	risk	risk	NOUN
fbem-20433	60	20	as	as	ADP
fbem-20433	60	21	a	a	DET
fbem-20433	60	22	lower	low	ADJ
fbem-20433	60	23	risk	risk	NOUN
fbem-20433	60	24	.	.	PUNCT
fbem-20433	61	1	in	in	ADP
fbem-20433	61	2	this	this	DET
fbem-20433	61	3	way	way	NOUN
fbem-20433	61	4	,	,	PUNCT
fbem-20433	61	5	bank	bank	NOUN
fbem-20433	61	6	credit	credit	NOUN
fbem-20433	61	7	decisions	decision	NOUN
fbem-20433	61	8	will	will	AUX
fbem-20433	61	9	be	be	AUX
fbem-20433	61	10	more	more	ADV
fbem-20433	61	11	inclined	inclined	ADJ
fbem-20433	61	12	to	to	PART
fbem-20433	61	13	formulate	formulate	VERB
fbem-20433	61	14	relatively	relatively	ADV
fbem-20433	61	15	favorable	favorable	ADJ
fbem-20433	61	16	interest	interest	NOUN
fbem-20433	61	17	rate	rate	NOUN
fbem-20433	61	18	policies	policy	NOUN
fbem-20433	61	19	and	and	CCONJ
fbem-20433	61	20	loose	loose	ADJ
fbem-20433	61	21	agreement	agreement	NOUN
fbem-20433	61	22	terms	term	NOUN
fbem-20433	61	23	,	,	PUNCT
fbem-20433	61	24	so	so	SCONJ
fbem-20433	61	25	as	as	SCONJ
fbem-20433	61	26	to	to	PART
fbem-20433	61	27	reduce	reduce	VERB
fbem-20433	61	28	the	the	DET
fbem-20433	61	29	debt	debt	NOUN
fbem-20433	61	30	financing	financing	NOUN
fbem-20433	61	31	costs	cost	NOUN
fbem-20433	61	32	of	of	ADP
fbem-20433	61	33	enterprises	enterprise	NOUN
fbem-20433	61	34	.	.	PUNCT
fbem-20433	62	1	therefore	therefore	ADV
fbem-20433	62	2	,	,	PUNCT
fbem-20433	62	3	the	the	DET
fbem-20433	62	4	disclosure	disclosure	NOUN
fbem-20433	62	5	of	of	ADP
fbem-20433	62	6	their	their	PRON
fbem-20433	62	7	environmental	environmental	ADJ
fbem-20433	62	8	management	management	NOUN
fbem-20433	62	9	system	system	NOUN
fbem-20433	62	10	certification	certification	NOUN
fbem-20433	62	11	information	information	NOUN
fbem-20433	62	12	,	,	PUNCT
fbem-20433	62	13	enterprises	enterprise	NOUN
fbem-20433	62	14	can	can	AUX
fbem-20433	62	15	create	create	VERB
fbem-20433	62	16	a	a	DET
fbem-20433	62	17	good	good	ADJ
fbem-20433	62	18	external	external	ADJ
fbem-20433	62	19	environment	environment	NOUN
fbem-20433	62	20	for	for	ADP
fbem-20433	62	21	financing	financing	NOUN
fbem-20433	62	22	.	.	PUNCT
fbem-20433	63	1	to	to	PART
fbem-20433	63	2	sum	sum	VERB
fbem-20433	63	3	up	up	ADP
fbem-20433	63	4	,	,	PUNCT
fbem-20433	63	5	with	with	ADP
fbem-20433	63	6	the	the	DET
fbem-20433	63	7	tightening	tightening	NOUN
fbem-20433	63	8	of	of	ADP
fbem-20433	63	9	financing	financing	NOUN
fbem-20433	63	10	brought	bring	VERB
fbem-20433	63	11	about	about	ADP
fbem-20433	63	12	by	by	ADP
fbem-20433	63	13	the	the	DET
fbem-20433	63	14	green	green	ADJ
fbem-20433	63	15	credit	credit	NOUN
fbem-20433	63	16	policy	policy	NOUN
fbem-20433	63	17	,	,	PUNCT
fbem-20433	63	18	enterprises	enterprise	NOUN
fbem-20433	63	19	have	have	VERB
fbem-20433	63	20	the	the	DET
fbem-20433	63	21	incentive	incentive	NOUN
fbem-20433	63	22	to	to	PART
fbem-20433	63	23	adopt	adopt	VERB
fbem-20433	63	24	csrd	csrd	NOUN
fbem-20433	63	25	behavior	behavior	NOUN
fbem-20433	63	26	to	to	PART
fbem-20433	63	27	cater	cater	VERB
fbem-20433	63	28	to	to	ADP
fbem-20433	63	29	the	the	DET
fbem-20433	63	30	credit	credit	NOUN
fbem-20433	63	31	standards	standard	NOUN
fbem-20433	63	32	of	of	ADP
fbem-20433	63	33	banks	bank	NOUN
fbem-20433	63	34	.	.	PUNCT
fbem-20433	64	1	in	in	ADP
fbem-20433	64	2	the	the	DET
fbem-20433	64	3	credit	credit	NOUN
fbem-20433	64	4	market	market	NOUN
fbem-20433	64	5	,	,	PUNCT
fbem-20433	64	6	banks	bank	NOUN
fbem-20433	64	7	are	be	AUX
fbem-20433	64	8	usually	usually	ADV
fbem-20433	64	9	at	at	ADP
fbem-20433	64	10	an	an	DET
fbem-20433	64	11	information	information	NOUN
fbem-20433	64	12	disadvantage	disadvantage	NOUN
fbem-20433	64	13	,	,	PUNCT
fbem-20433	64	14	especially	especially	ADV
fbem-20433	64	15	when	when	SCONJ
fbem-20433	64	16	china	china	PROPN
fbem-20433	64	17	's	's	PART
fbem-20433	64	18	banks	bank	NOUN
fbem-20433	64	19	are	be	AUX
fbem-20433	64	20	not	not	PART
fbem-20433	64	21	completely	completely	ADV
fbem-20433	64	22	market	market	NOUN
fbem-20433	64	23	-	-	PUNCT
fbem-20433	64	24	oriented	orient	VERB
fbem-20433	64	25	operation	operation	NOUN
fbem-20433	64	26	,	,	PUNCT
fbem-20433	64	27	and	and	CCONJ
fbem-20433	64	28	green	green	ADJ
fbem-20433	64	29	credit	credit	NOUN
fbem-20433	64	30	has	have	VERB
fbem-20433	64	31	certain	certain	ADJ
fbem-20433	64	32	execution	execution	NOUN
fbem-20433	64	33	costs	cost	NOUN
fbem-20433	64	34	(	(	PUNCT
fbem-20433	64	35	r.m	r.m	PROPN
fbem-20433	64	36	.	.	PROPN
fbem-20433	64	37	haniffa	haniffa	PROPN
fbem-20433	64	38	and	and	CCONJ
fbem-20433	64	39	t.	t.	PROPN
fbem-20433	64	40	e.	e.	PROPN
fbem-20433	64	41	cooke	cooke	PROPN
fbem-20433	64	42	,	,	PUNCT
fbem-20433	64	43	2005	2005	NUM
fbem-20433	64	44	)	)	PUNCT
fbem-20433	65	1	[	[	X
fbem-20433	65	2	16	16	NUM
fbem-20433	65	3	]	]	PUNCT
fbem-20433	65	4	.	.	PUNCT
fbem-20433	66	1	in	in	ADP
fbem-20433	66	2	this	this	DET
fbem-20433	66	3	case	case	NOUN
fbem-20433	66	4	,	,	PUNCT
fbem-20433	66	5	the	the	DET
fbem-20433	66	6	question	question	NOUN
fbem-20433	66	7	of	of	ADP
fbem-20433	66	8	whether	whether	SCONJ
fbem-20433	66	9	the	the	DET
fbem-20433	66	10	bank	bank	NOUN
fbem-20433	66	11	can	can	AUX
fbem-20433	66	12	identify	identify	VERB
fbem-20433	66	13	this	this	DET
fbem-20433	66	14	impression	impression	NOUN
fbem-20433	66	15	management	management	NOUN
fbem-20433	66	16	method	method	NOUN
fbem-20433	66	17	and	and	CCONJ
fbem-20433	66	18	whether	whether	SCONJ
fbem-20433	66	19	it	it	PRON
fbem-20433	66	20	will	will	AUX
fbem-20433	66	21	increase	increase	VERB
fbem-20433	66	22	the	the	DET
fbem-20433	66	23	corresponding	corresponding	ADJ
fbem-20433	66	24	cost	cost	NOUN
fbem-20433	66	25	of	of	ADP
fbem-20433	66	26	debt	debt	NOUN
fbem-20433	66	27	capital	capital	NOUN
fbem-20433	66	28	needs	need	VERB
fbem-20433	66	29	further	further	ADJ
fbem-20433	66	30	study	study	NOUN
fbem-20433	66	31	.	.	PUNCT
fbem-20433	67	1	5	5	X
fbem-20433	67	2	.	.	X
fbem-20433	67	3	countermeasures	countermeasure	NOUN
fbem-20433	67	4	and	and	CCONJ
fbem-20433	67	5	suggestions	suggestion	NOUN
fbem-20433	67	6	(	(	PUNCT
fbem-20433	67	7	1	1	X
fbem-20433	67	8	)	)	PUNCT
fbem-20433	67	9	government	government	NOUN
fbem-20433	67	10	:	:	PUNCT
fbem-20433	67	11	at	at	ADP
fbem-20433	67	12	present	present	ADJ
fbem-20433	67	13	,	,	PUNCT
fbem-20433	67	14	the	the	DET
fbem-20433	67	15	government	government	NOUN
fbem-20433	67	16	's	's	PART
fbem-20433	67	17	relevant	relevant	ADJ
fbem-20433	67	18	policies	policy	NOUN
fbem-20433	67	19	on	on	ADP
fbem-20433	67	20	the	the	DET
fbem-20433	67	21	performance	performance	NOUN
fbem-20433	67	22	of	of	ADP
fbem-20433	67	23	corporate	corporate	ADJ
fbem-20433	67	24	social	social	ADJ
fbem-20433	67	25	responsibility	responsibility	NOUN
fbem-20433	67	26	play	play	VERB
fbem-20433	67	27	the	the	DET
fbem-20433	67	28	role	role	NOUN
fbem-20433	67	29	of	of	ADP
fbem-20433	67	30	supervising	supervise	VERB
fbem-20433	67	31	and	and	CCONJ
fbem-20433	67	32	encouraging	encourage	VERB
fbem-20433	67	33	creditors	creditor	NOUN
fbem-20433	67	34	in	in	ADP
fbem-20433	67	35	promoting	promote	VERB
fbem-20433	67	36	the	the	DET
fbem-20433	67	37	sustainable	sustainable	ADJ
fbem-20433	67	38	development	development	NOUN
fbem-20433	67	39	of	of	ADP
fbem-20433	67	40	enterprises	enterprise	NOUN
fbem-20433	67	41	,	,	PUNCT
fbem-20433	67	42	which	which	PRON
fbem-20433	67	43	can	can	AUX
fbem-20433	67	44	promote	promote	VERB
fbem-20433	67	45	the	the	DET
fbem-20433	67	46	optimization	optimization	NOUN
fbem-20433	67	47	of	of	ADP
fbem-20433	67	48	economic	economic	ADJ
fbem-20433	67	49	structure	structure	NOUN
fbem-20433	67	50	and	and	CCONJ
fbem-20433	67	51	make	make	VERB
fbem-20433	67	52	up	up	ADP
fbem-20433	67	53	for	for	ADP
fbem-20433	67	54	the	the	DET
fbem-20433	67	55	inherent	inherent	ADJ
fbem-20433	67	56	defects	defect	NOUN
fbem-20433	67	57	in	in	ADP
fbem-20433	67	58	the	the	DET
fbem-20433	67	59	market	market	NOUN
fbem-20433	67	60	to	to	ADP
fbem-20433	67	61	some	some	DET
fbem-20433	67	62	extent	extent	NOUN
fbem-20433	67	63	.	.	PUNCT
fbem-20433	68	1	once	once	SCONJ
fbem-20433	68	2	the	the	DET
fbem-20433	68	3	government	government	NOUN
fbem-20433	68	4	regulates	regulate	VERB
fbem-20433	68	5	the	the	DET
fbem-20433	68	6	decoupling	decouple	VERB
fbem-20433	68	7	behavior	behavior	NOUN
fbem-20433	68	8	of	of	ADP
fbem-20433	68	9	social	social	ADJ
fbem-20433	68	10	responsibility	responsibility	NOUN
fbem-20433	68	11	,	,	PUNCT
fbem-20433	68	12	it	it	PRON
fbem-20433	68	13	can	can	AUX
fbem-20433	68	14	change	change	VERB
fbem-20433	68	15	the	the	DET
fbem-20433	68	16	environmental	environmental	ADJ
fbem-20433	68	17	strategy	strategy	NOUN
fbem-20433	68	18	of	of	ADP
fbem-20433	68	19	the	the	DET
fbem-20433	68	20	enterprise	enterprise	NOUN
fbem-20433	68	21	through	through	ADP
fbem-20433	68	22	legitimacy	legitimacy	NOUN
fbem-20433	68	23	.	.	PUNCT
fbem-20433	69	1	in	in	ADP
fbem-20433	69	2	essence	essence	NOUN
fbem-20433	69	3	,	,	PUNCT
fbem-20433	69	4	government	government	NOUN
fbem-20433	69	5	supervision	supervision	NOUN
fbem-20433	69	6	is	be	AUX
fbem-20433	69	7	a	a	DET
fbem-20433	69	8	mandatory	mandatory	ADJ
fbem-20433	69	9	pressure	pressure	NOUN
fbem-20433	69	10	.	.	PUNCT
fbem-20433	70	1	the	the	DET
fbem-20433	70	2	effectiveness	effectiveness	NOUN
fbem-20433	70	3	of	of	ADP
fbem-20433	70	4	supervision	supervision	NOUN
fbem-20433	70	5	can	can	AUX
fbem-20433	70	6	rely	rely	VERB
fbem-20433	70	7	on	on	ADP
fbem-20433	70	8	the	the	DET
fbem-20433	70	9	punishment	punishment	NOUN
fbem-20433	70	10	of	of	ADP
fbem-20433	70	11	decoupled	decouple	VERB
fbem-20433	70	12	behavior	behavior	NOUN
fbem-20433	70	13	,	,	PUNCT
fbem-20433	70	14	or	or	CCONJ
fbem-20433	70	15	reward	reward	VERB
fbem-20433	70	16	the	the	DET
fbem-20433	70	17	good	good	ADJ
fbem-20433	70	18	behavior	behavior	NOUN
fbem-20433	70	19	of	of	ADP
fbem-20433	70	20	social	social	ADJ
fbem-20433	70	21	responsibility	responsibility	NOUN
fbem-20433	70	22	information	information	NOUN
fbem-20433	70	23	disclosure	disclosure	NOUN
fbem-20433	70	24	.	.	PUNCT
fbem-20433	71	1	the	the	DET
fbem-20433	71	2	government	government	NOUN
fbem-20433	71	3	can	can	AUX
fbem-20433	71	4	issue	issue	VERB
fbem-20433	71	5	relevant	relevant	ADJ
fbem-20433	71	6	laws	law	NOUN
fbem-20433	71	7	and	and	CCONJ
fbem-20433	71	8	regulations	regulation	NOUN
fbem-20433	71	9	to	to	PART
fbem-20433	71	10	motivate	motivate	VERB
fbem-20433	71	11	creditors	creditor	NOUN
fbem-20433	71	12	,	,	PUNCT
fbem-20433	71	13	and	and	CCONJ
fbem-20433	71	14	creditors	creditor	NOUN
fbem-20433	71	15	will	will	AUX
fbem-20433	71	16	pay	pay	VERB
fbem-20433	71	17	more	more	ADJ
fbem-20433	71	18	attention	attention	NOUN
fbem-20433	71	19	to	to	ADP
fbem-20433	71	20	the	the	DET
fbem-20433	71	21	decoupling	decoupling	NOUN
fbem-20433	71	22	of	of	ADP
fbem-20433	71	23	corporate	corporate	ADJ
fbem-20433	71	24	social	social	ADJ
fbem-20433	71	25	responsibility	responsibility	NOUN
fbem-20433	71	26	.	.	PUNCT
fbem-20433	72	1	the	the	DET
fbem-20433	72	2	government	government	NOUN
fbem-20433	72	3	platform	platform	NOUN
fbem-20433	72	4	can	can	AUX
fbem-20433	72	5	build	build	VERB
fbem-20433	72	6	a	a	DET
fbem-20433	72	7	powerful	powerful	ADJ
fbem-20433	72	8	organization	organization	NOUN
fbem-20433	72	9	,	,	PUNCT
fbem-20433	72	10	form	form	VERB
fbem-20433	72	11	a	a	DET
fbem-20433	72	12	complete	complete	ADJ
fbem-20433	72	13	cooperative	cooperative	ADJ
fbem-20433	72	14	regulatory	regulatory	ADJ
fbem-20433	72	15	system	system	NOUN
fbem-20433	72	16	,	,	PUNCT
fbem-20433	72	17	evaluate	evaluate	VERB
fbem-20433	72	18	the	the	DET
fbem-20433	72	19	rules	rule	NOUN
fbem-20433	72	20	and	and	CCONJ
fbem-20433	72	21	regulations	regulation	NOUN
fbem-20433	72	22	issued	issue	VERB
fbem-20433	72	23	by	by	ADP
fbem-20433	72	24	each	each	DET
fbem-20433	72	25	regulatory	regulatory	ADJ
fbem-20433	72	26	agency	agency	NOUN
fbem-20433	72	27	,	,	PUNCT
fbem-20433	72	28	so	so	SCONJ
fbem-20433	72	29	that	that	SCONJ
fbem-20433	72	30	the	the	DET
fbem-20433	72	31	regulatory	regulatory	ADJ
fbem-20433	72	32	agencies	agency	NOUN
fbem-20433	72	33	can	can	AUX
fbem-20433	72	34	understand	understand	VERB
fbem-20433	72	35	the	the	DET
fbem-20433	72	36	responsibilities	responsibility	NOUN
fbem-20433	72	37	and	and	CCONJ
fbem-20433	72	38	status	status	NOUN
fbem-20433	72	39	of	of	ADP
fbem-20433	72	40	supervision	supervision	NOUN
fbem-20433	72	41	,	,	PUNCT
fbem-20433	72	42	and	and	CCONJ
fbem-20433	72	43	lay	lie	VERB
fbem-20433	72	44	a	a	DET
fbem-20433	72	45	foundation	foundation	NOUN
fbem-20433	72	46	for	for	ADP
fbem-20433	72	47	the	the	DET
fbem-20433	72	48	subsequent	subsequent	ADJ
fbem-20433	72	49	regulatory	regulatory	ADJ
fbem-20433	72	50	work	work	NOUN
fbem-20433	72	51	arrangements	arrangement	NOUN
fbem-20433	72	52	.	.	PUNCT
fbem-20433	73	1	(	(	PUNCT
fbem-20433	73	2	2	2	X
fbem-20433	73	3	)	)	PUNCT
fbem-20433	73	4	enterprise	enterprise	NOUN
fbem-20433	73	5	:	:	PUNCT
fbem-20433	73	6	the	the	DET
fbem-20433	73	7	improvement	improvement	NOUN
fbem-20433	73	8	of	of	ADP
fbem-20433	73	9	enterprise	enterprise	NOUN
fbem-20433	73	10	internal	internal	ADJ
fbem-20433	73	11	governance	governance	NOUN
fbem-20433	73	12	is	be	AUX
fbem-20433	73	13	the	the	DET
fbem-20433	73	14	key	key	NOUN
fbem-20433	73	15	to	to	ADP
fbem-20433	73	16	promoting	promote	VERB
fbem-20433	73	17	sustainable	sustainable	ADJ
fbem-20433	73	18	development	development	NOUN
fbem-20433	73	19	.	.	PUNCT
fbem-20433	74	1	for	for	ADP
fbem-20433	74	2	enterprises	enterprise	NOUN
fbem-20433	74	3	,	,	PUNCT
fbem-20433	74	4	strengthening	strengthen	VERB
fbem-20433	74	5	internal	internal	ADJ
fbem-20433	74	6	governance	governance	NOUN
fbem-20433	74	7	is	be	AUX
fbem-20433	74	8	an	an	DET
fbem-20433	74	9	important	important	ADJ
fbem-20433	74	10	way	way	NOUN
fbem-20433	74	11	to	to	PART
fbem-20433	74	12	reduce	reduce	VERB
fbem-20433	74	13	the	the	DET
fbem-20433	74	14	decoupling	decouple	VERB
fbem-20433	74	15	behavior	behavior	NOUN
fbem-20433	74	16	of	of	ADP
fbem-20433	74	17	social	social	ADJ
fbem-20433	74	18	responsibility	responsibility	NOUN
fbem-20433	74	19	.	.	PUNCT
fbem-20433	75	1	enterprises	enterprise	NOUN
fbem-20433	75	2	pay	pay	VERB
fbem-20433	75	3	attention	attention	NOUN
fbem-20433	75	4	to	to	ADP
fbem-20433	75	5	the	the	DET
fbem-20433	75	6	construction	construction	NOUN
fbem-20433	75	7	of	of	ADP
fbem-20433	75	8	green	green	ADJ
fbem-20433	75	9	culture	culture	NOUN
fbem-20433	75	10	,	,	PUNCT
fbem-20433	75	11	through	through	ADP
fbem-20433	75	12	carrying	carry	VERB
fbem-20433	75	13	out	out	ADP
fbem-20433	75	14	environmental	environmental	ADJ
fbem-20433	75	15	protection	protection	NOUN
fbem-20433	75	16	publicity	publicity	NOUN
fbem-20433	75	17	activities	activity	NOUN
fbem-20433	75	18	,	,	PUNCT
fbem-20433	75	19	constantly	constantly	ADV
fbem-20433	75	20	strengthen	strengthen	VERB
fbem-20433	75	21	the	the	DET
fbem-20433	75	22	construction	construction	NOUN
fbem-20433	75	23	of	of	ADP
fbem-20433	75	24	enterprise	enterprise	NOUN
fbem-20433	75	25	green	green	ADJ
fbem-20433	75	26	culture	culture	NOUN
fbem-20433	75	27	,	,	PUNCT
fbem-20433	75	28	take	take	VERB
fbem-20433	75	29	environmental	environmental	ADJ
fbem-20433	75	30	protection	protection	NOUN
fbem-20433	75	31	measures	measure	NOUN
fbem-20433	75	32	to	to	PART
fbem-20433	75	33	promote	promote	VERB
fbem-20433	75	34	the	the	DET
fbem-20433	75	35	application	application	NOUN
fbem-20433	75	36	of	of	ADP
fbem-20433	75	37	new	new	ADJ
fbem-20433	75	38	energy	energy	NOUN
fbem-20433	75	39	technology	technology	NOUN
fbem-20433	75	40	,	,	PUNCT
fbem-20433	75	41	reduce	reduce	VERB
fbem-20433	75	42	the	the	DET
fbem-20433	75	43	generation	generation	NOUN
fbem-20433	75	44	of	of	ADP
fbem-20433	75	45	social	social	ADJ
fbem-20433	75	46	responsibility	responsibility	NOUN
fbem-20433	75	47	decoupling	decouple	VERB
fbem-20433	75	48	behavior	behavior	NOUN
fbem-20433	75	49	.	.	PUNCT
fbem-20433	76	1	at	at	ADP
fbem-20433	76	2	the	the	DET
fbem-20433	76	3	same	same	ADJ
fbem-20433	76	4	time	time	NOUN
fbem-20433	76	5	,	,	PUNCT
fbem-20433	76	6	enterprises	enterprise	NOUN
fbem-20433	76	7	should	should	AUX
fbem-20433	76	8	also	also	ADV
fbem-20433	76	9	put	put	VERB
fbem-20433	76	10	their	their	PRON
fbem-20433	76	11	social	social	ADJ
fbem-20433	76	12	responsibility	responsibility	NOUN
fbem-20433	76	13	in	in	ADP
fbem-20433	76	14	the	the	DET
fbem-20433	76	15	green	green	ADJ
fbem-20433	76	16	planning	planning	NOUN
fbem-20433	76	17	of	of	ADP
fbem-20433	76	18	enterprise	enterprise	NOUN
fbem-20433	76	19	development	development	NOUN
fbem-20433	76	20	,	,	PUNCT
fbem-20433	76	21	establish	establish	VERB
fbem-20433	76	22	an	an	DET
fbem-20433	76	23	internal	internal	ADJ
fbem-20433	76	24	main	main	ADJ
fbem-20433	76	25	responsibility	responsibility	NOUN
fbem-20433	76	26	investigation	investigation	NOUN
fbem-20433	76	27	mechanism	mechanism	NOUN
fbem-20433	76	28	,	,	PUNCT
fbem-20433	76	29	and	and	CCONJ
fbem-20433	76	30	bring	bring	VERB
fbem-20433	76	31	energy	energy	NOUN
fbem-20433	76	32	conservation	conservation	NOUN
fbem-20433	76	33	and	and	CCONJ
fbem-20433	76	34	emission	emission	NOUN
fbem-20433	76	35	reduction	reduction	NOUN
fbem-20433	76	36	into	into	ADP
fbem-20433	76	37	the	the	DET
fbem-20433	76	38	employee	employee	NOUN
fbem-20433	76	39	performance	performance	NOUN
fbem-20433	76	40	evaluation	evaluation	NOUN
fbem-20433	76	41	standards	standard	NOUN
fbem-20433	76	42	.	.	PUNCT
fbem-20433	77	1	at	at	ADP
fbem-20433	77	2	the	the	DET
fbem-20433	77	3	same	same	ADJ
fbem-20433	77	4	time	time	NOUN
fbem-20433	77	5	,	,	PUNCT
fbem-20433	77	6	the	the	DET
fbem-20433	77	7	board	board	NOUN
fbem-20433	77	8	of	of	ADP
fbem-20433	77	9	directors	director	NOUN
fbem-20433	77	10	and	and	CCONJ
fbem-20433	77	11	other	other	ADJ
fbem-20433	77	12	authorities	authority	NOUN
fbem-20433	77	13	should	should	AUX
fbem-20433	77	14	strengthen	strengthen	VERB
fbem-20433	77	15	supervision	supervision	NOUN
fbem-20433	77	16	to	to	PART
fbem-20433	77	17	form	form	VERB
fbem-20433	77	18	the	the	DET
fbem-20433	77	19	top	top	ADJ
fbem-20433	77	20	-	-	PUNCT
fbem-20433	77	21	down	down	ADP
fbem-20433	77	22	concept	concept	NOUN
fbem-20433	77	23	of	of	ADP
fbem-20433	77	24	green	green	ADJ
fbem-20433	77	25	development	development	NOUN
fbem-20433	77	26	of	of	ADP
fbem-20433	77	27	enterprise	enterprise	NOUN
fbem-20433	77	28	leadership	leadership	NOUN
fbem-20433	77	29	.	.	PUNCT
fbem-20433	78	1	enterprises	enterprise	NOUN
fbem-20433	78	2	need	need	VERB
fbem-20433	78	3	to	to	PART
fbem-20433	78	4	have	have	VERB
fbem-20433	78	5	the	the	DET
fbem-20433	78	6	correct	correct	ADJ
fbem-20433	78	7	concept	concept	NOUN
fbem-20433	78	8	of	of	ADP
fbem-20433	78	9	environmental	environmental	ADJ
fbem-20433	78	10	protection	protection	NOUN
fbem-20433	78	11	,	,	PUNCT
fbem-20433	78	12	and	and	CCONJ
fbem-20433	78	13	all	all	DET
fbem-20433	78	14	the	the	DET
fbem-20433	78	15	enterprises	enterprise	NOUN
fbem-20433	78	16	should	should	AUX
fbem-20433	78	17	realize	realize	VERB
fbem-20433	78	18	that	that	SCONJ
fbem-20433	78	19	environmental	environmental	ADJ
fbem-20433	78	20	protection	protection	NOUN
fbem-20433	78	21	is	be	AUX
fbem-20433	78	22	not	not	PART
fbem-20433	78	23	only	only	ADV
fbem-20433	78	24	a	a	DET
fbem-20433	78	25	responsibility	responsibility	NOUN
fbem-20433	78	26	,	,	PUNCT
fbem-20433	78	27	but	but	CCONJ
fbem-20433	78	28	also	also	ADV
fbem-20433	78	29	a	a	DET
fbem-20433	78	30	necessary	necessary	ADJ
fbem-20433	78	31	way	way	NOUN
fbem-20433	78	32	of	of	ADP
fbem-20433	78	33	sustainable	sustainable	ADJ
fbem-20433	78	34	development	development	NOUN
fbem-20433	78	35	.	.	PUNCT
fbem-20433	79	1	(	(	PUNCT
fbem-20433	79	2	3	3	X
fbem-20433	79	3	)	)	PUNCT
fbem-20433	79	4	third	third	ADJ
fbem-20433	79	5	-	-	PUNCT
fbem-20433	79	6	party	party	NOUN
fbem-20433	79	7	scoring	scoring	NOUN
fbem-20433	79	8	organization	organization	NOUN
fbem-20433	79	9	:	:	PUNCT
fbem-20433	79	10	third	third	ADJ
fbem-20433	79	11	-	-	PUNCT
fbem-20433	79	12	party	party	NOUN
fbem-20433	79	13	organizations	organization	NOUN
fbem-20433	79	14	should	should	AUX
fbem-20433	79	15	actively	actively	ADV
fbem-20433	79	16	expand	expand	VERB
fbem-20433	79	17	the	the	DET
fbem-20433	79	18	dissemination	dissemination	NOUN
fbem-20433	79	19	scope	scope	NOUN
fbem-20433	79	20	of	of	ADP
fbem-20433	79	21	enterprise	enterprise	NOUN
fbem-20433	79	22	environmental	environmental	ADJ
fbem-20433	79	23	information	information	NOUN
fbem-20433	79	24	,	,	PUNCT
fbem-20433	79	25	enhance	enhance	VERB
fbem-20433	79	26	the	the	DET
fbem-20433	79	27	sense	sense	NOUN
fbem-20433	79	28	of	of	ADP
fbem-20433	79	29	responsibility	responsibility	NOUN
fbem-20433	79	30	of	of	ADP
fbem-20433	79	31	stakeholders	stakeholder	NOUN
fbem-20433	79	32	,	,	PUNCT
fbem-20433	79	33	gradually	gradually	ADV
fbem-20433	79	34	guide	guide	VERB
fbem-20433	79	35	enterprises	enterprise	NOUN
fbem-20433	79	36	to	to	PART
fbem-20433	79	37	carry	carry	VERB
fbem-20433	79	38	out	out	ADP
fbem-20433	79	39	environmental	environmental	ADJ
fbem-20433	79	40	protection	protection	NOUN
fbem-20433	79	41	actions	action	NOUN
fbem-20433	79	42	,	,	PUNCT
fbem-20433	79	43	and	and	CCONJ
fbem-20433	79	44	truthfully	truthfully	ADV
fbem-20433	79	45	disclose	disclose	VERB
fbem-20433	79	46	the	the	DET
fbem-20433	79	47	performance	performance	NOUN
fbem-20433	79	48	of	of	ADP
fbem-20433	79	49	enterprises	enterprise	NOUN
fbem-20433	79	50	.	.	PUNCT
fbem-20433	80	1	to	to	PART
fbem-20433	80	2	strengthen	strengthen	VERB
fbem-20433	80	3	the	the	DET
fbem-20433	80	4	authority	authority	NOUN
fbem-20433	80	5	and	and	CCONJ
fbem-20433	80	6	readability	readability	NOUN
fbem-20433	80	7	of	of	ADP
fbem-20433	80	8	third	third	ADJ
fbem-20433	80	9	-	-	PUNCT
fbem-20433	80	10	party	party	NOUN
fbem-20433	80	11	authentication	authentication	NOUN
fbem-20433	80	12	,	,	PUNCT
fbem-20433	80	13	regulators	regulator	NOUN
fbem-20433	80	14	can	can	AUX
fbem-20433	80	15	formulate	formulate	VERB
fbem-20433	80	16	differentiated	differentiated	ADJ
fbem-20433	80	17	authentication	authentication	NOUN
fbem-20433	80	18	assurance	assurance	NOUN
fbem-20433	80	19	degree	degree	NOUN
fbem-20433	80	20	standards	standard	NOUN
fbem-20433	80	21	for	for	ADP
fbem-20433	80	22	different	different	ADJ
fbem-20433	80	23	industries	industry	NOUN
fbem-20433	80	24	to	to	PART
fbem-20433	80	25	achieve	achieve	VERB
fbem-20433	80	26	the	the	DET
fbem-20433	80	27	consistency	consistency	NOUN
fbem-20433	80	28	and	and	CCONJ
fbem-20433	80	29	comparability	comparability	NOUN
fbem-20433	80	30	of	of	ADP
fbem-20433	80	31	authentication	authentication	NOUN
fbem-20433	80	32	reports	report	VERB
fbem-20433	80	33	46	46	NUM
fbem-20433	80	34	among	among	ADP
fbem-20433	80	35	enterprises	enterprise	NOUN
fbem-20433	80	36	in	in	ADP
fbem-20433	80	37	different	different	ADJ
fbem-20433	80	38	industries	industry	NOUN
fbem-20433	80	39	,	,	PUNCT
fbem-20433	80	40	reduce	reduce	VERB
fbem-20433	80	41	ambiguous	ambiguous	ADJ
fbem-20433	80	42	information	information	NOUN
fbem-20433	80	43	disclosure	disclosure	NOUN
fbem-20433	80	44	,	,	PUNCT
fbem-20433	80	45	and	and	CCONJ
fbem-20433	80	46	gradually	gradually	ADV
fbem-20433	80	47	improve	improve	VERB
fbem-20433	80	48	the	the	DET
fbem-20433	80	49	guarantee	guarantee	NOUN
fbem-20433	80	50	degree	degree	NOUN
fbem-20433	80	51	of	of	ADP
fbem-20433	80	52	authentication	authentication	NOUN
fbem-20433	80	53	reports	report	VERB
fbem-20433	80	54	.	.	PUNCT
fbem-20433	81	1	acknowledgment	acknowledgment	NOUN
fbem-20433	81	2	funding	funding	PROPN
fbem-20433	81	3	:	:	PUNCT
fbem-20433	81	4	chongqing	chongqing	PROPN
fbem-20433	81	5	jiaotong	jiaotong	PROPN
fbem-20433	81	6	university	university	PROPN
fbem-20433	81	7	graduate	graduate	NOUN
fbem-20433	81	8	scientific	scientific	ADJ
fbem-20433	81	9	research	research	NOUN
fbem-20433	81	10	and	and	CCONJ
fbem-20433	81	11	innovation	innovation	NOUN
fbem-20433	81	12	project	project	NOUN
fbem-20433	81	13	(	(	PUNCT
fbem-20433	81	14	no	no	INTJ
fbem-20433	81	15	.	.	PUNCT
fbem-20433	81	16	:	:	PUNCT
fbem-20433	82	1	2023s0098	2023s0098	X
fbem-20433	82	2	)	)	PUNCT
fbem-20433	82	3	references	reference	NOUN
fbem-20433	82	4	[	[	X
fbem-20433	82	5	1	1	NUM
fbem-20433	82	6	]	]	PUNCT
fbem-20433	82	7	ran	run	VERB
fbem-20433	82	8	zhang	zhang	PROPN
fbem-20433	82	9	,	,	PUNCT
fbem-20433	82	10	jigao	jigao	PROPN
fbem-20433	82	11	zhu	zhu	PROPN
fbem-20433	82	12	,	,	PUNCT
fbem-20433	82	13	heng	heng	PROPN
fbem-20433	82	14	yue	yue	PROPN
fbem-20433	82	15	,	,	PUNCT
fbem-20433	82	16	chunyan	chunyan	PROPN
fbem-20433	82	17	zhu	zhu	PROPN
fbem-20433	82	18	.	.	PUNCT
fbem-20433	83	1	corporate	corporate	ADJ
fbem-20433	83	2	philanthropic	philanthropic	NOUN
fbem-20433	83	3	giving	giving	NOUN
fbem-20433	83	4	,	,	PUNCT
fbem-20433	83	5	advertising	advertising	NOUN
fbem-20433	83	6	intensity	intensity	NOUN
fbem-20433	83	7	,	,	PUNCT
fbem-20433	83	8	and	and	CCONJ
fbem-20433	83	9	industry	industry	NOUN
fbem-20433	83	10	competition	competition	NOUN
fbem-20433	83	11	level[j	level[j	X
fbem-20433	83	12	]	]	PUNCT
fbem-20433	83	13	.	.	PUNCT
fbem-20433	84	1	journal	journal	PROPN
fbem-20433	84	2	of	of	ADP
fbem-20433	84	3	business	business	NOUN
fbem-20433	84	4	ethics,2010,94(1	ethics,2010,94(1	NOUN
fbem-20433	84	5	)	)	PUNCT
fbem-20433	84	6	.	.	PUNCT
fbem-20433	85	1	[	[	X
fbem-20433	85	2	2	2	X
fbem-20433	85	3	]	]	X
fbem-20433	85	4	muhammad	muhammad	PROPN
fbem-20433	85	5	w	w	PROPN
fbem-20433	85	6	,	,	PUNCT
fbem-20433	85	7	haji	haji	PROPN
fbem-20433	85	8	b	b	PROPN
fbem-20433	85	9	d	d	PROPN
fbem-20433	85	10	.	.	PUNCT
fbem-20433	86	1	nexus	nexus	NOUN
fbem-20433	86	2	of	of	ADP
fbem-20433	86	3	the	the	DET
fbem-20433	86	4	csr	csr	NOUN
fbem-20433	86	5	disclosures	disclosure	NOUN
fbem-20433	86	6	and	and	CCONJ
fbem-20433	86	7	corporate	corporate	ADJ
fbem-20433	86	8	financial	financial	ADJ
fbem-20433	86	9	performance	performance	NOUN
fbem-20433	86	10	:	:	PUNCT
fbem-20433	86	11	evidence	evidence	NOUN
fbem-20433	86	12	from	from	ADP
fbem-20433	86	13	asian	asian	ADJ
fbem-20433	86	14	countries	country	NOUN
fbem-20433	86	15	climate	climate	NOUN
fbem-20433	86	16	policy	policy	NOUN
fbem-20433	86	17	uncertainty.[j	uncertainty.[j	PROPN
fbem-20433	86	18	]	]	PUNCT
fbem-20433	86	19	.	.	PUNCT
fbem-20433	87	1	environmental	environmental	ADJ
fbem-20433	87	2	science	science	NOUN
fbem-20433	87	3	and	and	CCONJ
fbem-20433	87	4	pollution	pollution	NOUN
fbem-20433	87	5	research	research	NOUN
fbem-20433	87	6	international,2023	international,2023	NOUN
fbem-20433	87	7	.	.	PUNCT
fbem-20433	88	1	[	[	X
fbem-20433	88	2	3	3	X
fbem-20433	88	3	]	]	X
fbem-20433	88	4	jordan	jordan	PROPN
fbem-20433	88	5	f	f	PROPN
fbem-20433	88	6	.	.	PUNCT
fbem-20433	89	1	corporate	corporate	ADJ
fbem-20433	89	2	social	social	ADJ
fbem-20433	89	3	responsibility	responsibility	NOUN
fbem-20433	89	4	communication	communication	NOUN
fbem-20433	89	5	in	in	ADP
fbem-20433	89	6	the	the	DET
fbem-20433	89	7	ict	ict	NOUN
fbem-20433	89	8	sector	sector	NOUN
fbem-20433	89	9	:	:	PUNCT
fbem-20433	89	10	digital	digital	ADJ
fbem-20433	89	11	issues	issue	NOUN
fbem-20433	89	12	,	,	PUNCT
fbem-20433	89	13	greenwashing	greenwashing	NOUN
fbem-20433	89	14	,	,	PUNCT
fbem-20433	89	15	and	and	CCONJ
fbem-20433	89	16	materiality[j	materiality[j	PROPN
fbem-20433	89	17	]	]	X
fbem-20433	89	18	.	.	PUNCT
fbem-20433	90	1	international	international	ADJ
fbem-20433	90	2	journal	journal	PROPN
fbem-20433	90	3	of	of	ADP
fbem-20433	90	4	corporate	corporate	ADJ
fbem-20433	90	5	social	social	ADJ
fbem-20433	90	6	responsibility	responsibility	NOUN
fbem-20433	90	7	,	,	PUNCT
fbem-20433	90	8	2023	2023	NUM
fbem-20433	90	9	,	,	PUNCT
fbem-20433	90	10	8(1	8(1	NOUN
fbem-20433	90	11	)	)	PUNCT
fbem-20433	90	12	.	.	PUNCT
fbem-20433	91	1	[	[	X
fbem-20433	91	2	4	4	X
fbem-20433	91	3	]	]	X
fbem-20433	91	4	velte	velte	NOUN
fbem-20433	91	5	p	p	PROPN
fbem-20433	91	6	.	.	PUNCT
fbem-20433	92	1	determinants	determinant	NOUN
fbem-20433	92	2	and	and	CCONJ
fbem-20433	92	3	consequences	consequence	NOUN
fbem-20433	92	4	of	of	ADP
fbem-20433	92	5	corporate	corporate	ADJ
fbem-20433	92	6	social	social	ADJ
fbem-20433	92	7	responsibility	responsibility	NOUN
fbem-20433	92	8	decoupling	decouple	VERB
fbem-20433	92	9	—	—	PUNCT
fbem-20433	92	10	status	status	NOUN
fbem-20433	92	11	quo	quo	NOUN
fbem-20433	92	12	and	and	CCONJ
fbem-20433	92	13	limitations	limitation	NOUN
fbem-20433	92	14	of	of	ADP
fbem-20433	92	15	recent	recent	ADJ
fbem-20433	92	16	empirical	empirical	ADJ
fbem-20433	92	17	quantitative	quantitative	ADJ
fbem-20433	92	18	research	research	NOUN
fbem-20433	93	1	[	[	X
fbem-20433	93	2	j	j	X
fbem-20433	93	3	]	]	X
fbem-20433	93	4	.	.	PUNCT
fbem-20433	94	1	corporate	corporate	ADJ
fbem-20433	94	2	social	social	ADJ
fbem-20433	94	3	responsibility	responsibility	NOUN
fbem-20433	94	4	and	and	CCONJ
fbem-20433	94	5	environmental	environmental	ADJ
fbem-20433	94	6	management	management	NOUN
fbem-20433	94	7	,	,	PUNCT
fbem-20433	94	8	2023	2023	NUM
fbem-20433	94	9	,	,	PUNCT
fbem-20433	94	10	30(6	30(6	NUM
fbem-20433	94	11	)	)	PUNCT
fbem-20433	94	12	.	.	PUNCT
fbem-20433	95	1	[	[	X
fbem-20433	95	2	5	5	X
fbem-20433	95	3	]	]	X
fbem-20433	95	4	shang	shang	PROPN
fbem-20433	95	5	c	c	PROPN
fbem-20433	95	6	d	d	PROPN
fbem-20433	95	7	,	,	PUNCT
fbem-20433	95	8	fu	fu	PROPN
fbem-20433	95	9	c	c	PROPN
fbem-20433	95	10	.	.	PUNCT
fbem-20433	96	1	csr	csr	NOUN
fbem-20433	96	2	disclosure	disclosure	NOUN
fbem-20433	96	3	,	,	PUNCT
fbem-20433	96	4	political	political	ADJ
fbem-20433	96	5	risk	risk	NOUN
fbem-20433	96	6	and	and	CCONJ
fbem-20433	96	7	market	market	NOUN
fbem-20433	96	8	quality	quality	NOUN
fbem-20433	96	9	:	:	PUNCT
fbem-20433	96	10	evidence	evidence	NOUN
fbem-20433	96	11	from	from	ADP
fbem-20433	96	12	the	the	DET
fbem-20433	96	13	russia	russia	PROPN
fbem-20433	96	14	-	-	PUNCT
fbem-20433	96	15	ukraine	ukraine	PROPN
fbem-20433	96	16	conflict[j	conflict[j	NOUN
fbem-20433	96	17	]	]	PUNCT
fbem-20433	96	18	.	.	PUNCT
fbem-20433	97	1	global	global	ADJ
fbem-20433	97	2	finance	finance	PROPN
fbem-20433	97	3	journal	journal	NOUN
fbem-20433	97	4	,	,	PUNCT
fbem-20433	97	5	2024,60	2024,60	NUM
fbem-20433	97	6	.	.	PUNCT
fbem-20433	98	1	[	[	X
fbem-20433	98	2	6	6	NUM
fbem-20433	98	3	]	]	X
fbem-20433	98	4	zaki	zaki	PROPN
fbem-20433	98	5	a	a	PRON
fbem-20433	98	6	,	,	PUNCT
fbem-20433	98	7	bin	bin	PROPN
fbem-20433	98	8	h	h	NOUN
fbem-20433	98	9	m	m	VERB
fbem-20433	98	10	h	h	NOUN
fbem-20433	98	11	,	,	PUNCT
fbem-20433	98	12	mahfujur	mahfujur	NOUN
fbem-20433	98	13	m	m	VERB
fbem-20433	98	14	r	r	NOUN
fbem-20433	98	15	.	.	PUNCT
fbem-20433	99	1	impact	impact	NOUN
fbem-20433	99	2	of	of	ADP
fbem-20433	99	3	csr	csr	NOUN
fbem-20433	99	4	disclosure	disclosure	NOUN
fbem-20433	99	5	on	on	ADP
fbem-20433	99	6	profitability	profitability	NOUN
fbem-20433	99	7	and	and	CCONJ
fbem-20433	99	8	firmperformance	firmperformance	NOUN
fbem-20433	99	9	of	of	ADP
fbem-20433	99	10	malaysian	malaysian	ADJ
fbem-20433	99	11	halal	halal	NOUN
fbem-20433	99	12	food	food	NOUN
fbem-20433	99	13	companies	company	NOUN
fbem-20433	100	1	[	[	X
fbem-20433	100	2	j	j	X
fbem-20433	100	3	]	]	X
fbem-20433	100	4	.	.	PUNCT
fbem-20433	101	1	discover	discover	VERB
fbem-20433	101	2	sustainability,2024,5(1	sustainability,2024,5(1	NOUN
fbem-20433	101	3	)	)	PUNCT
fbem-20433	101	4	.	.	PUNCT
fbem-20433	102	1	[	[	X
fbem-20433	102	2	7	7	X
fbem-20433	102	3	]	]	X
fbem-20433	102	4	li	li	PROPN
fbem-20433	102	5	z	z	PROPN
fbem-20433	102	6	,	,	PUNCT
fbem-20433	102	7	li	li	PROPN
fbem-20433	102	8	s	s	PROPN
fbem-20433	102	9	,	,	PUNCT
fbem-20433	102	10	huo	huo	PROPN
fbem-20433	102	11	z	z	PROPN
fbem-20433	102	12	,	,	PUNCT
fbem-20433	102	13	et	et	PROPN
fbem-20433	102	14	al	al	PROPN
fbem-20433	102	15	.	.	PROPN
fbem-20433	102	16	does	do	AUX
fbem-20433	102	17	csr	csr	NOUN
fbem-20433	102	18	information	information	NOUN
fbem-20433	102	19	disclosure	disclosure	NOUN
fbem-20433	102	20	improve	improve	VERB
fbem-20433	102	21	investment	investment	NOUN
fbem-20433	102	22	efficiency	efficiency	NOUN
fbem-20433	102	23	?	?	PUNCT
fbem-20433	103	1	the	the	DET
fbem-20433	103	2	moderating	moderate	VERB
fbem-20433	103	3	role	role	NOUN
fbem-20433	103	4	of	of	ADP
fbem-20433	103	5	analyst	analyst	NOUN
fbem-20433	103	6	attention[j	attention[j	PROPN
fbem-20433	103	7	]	]	PUNCT
fbem-20433	103	8	.	.	PUNCT
fbem-20433	103	9	sustainability,2023,15(16	sustainability,2023,15(16	NOUN
fbem-20433	103	10	)	)	PUNCT
fbem-20433	103	11	.	.	PUNCT
fbem-20433	104	1	[	[	X
fbem-20433	104	2	8	8	NUM
fbem-20433	104	3	]	]	X
fbem-20433	104	4	hamza	hamza	NOUN
fbem-20433	104	5	sourour	sourour	NOUN
fbem-20433	104	6	,	,	PUNCT
fbem-20433	104	7	jarboui	jarboui	PROPN
fbem-20433	104	8	anis	anis	PROPN
fbem-20433	104	9	.	.	PROPN
fbem-20433	104	10	csr	csr	PROPN
fbem-20433	104	11	or	or	CCONJ
fbem-20433	104	12	social	social	ADJ
fbem-20433	104	13	impression	impression	NOUN
fbem-20433	104	14	management	management	NOUN
fbem-20433	104	15	?	?	PUNCT
fbem-20433	105	1	tone	tone	NOUN
fbem-20433	105	2	management	management	NOUN
fbem-20433	105	3	in	in	ADP
fbem-20433	105	4	csr	csr	X
fbem-20433	105	5	reports[j	reports[j	PROPN
fbem-20433	105	6	]	]	PUNCT
fbem-20433	105	7	.	.	PUNCT
fbem-20433	106	1	journal	journal	PROPN
fbem-20433	106	2	of	of	ADP
fbem-20433	106	3	financial	financial	ADJ
fbem-20433	106	4	reporting	reporting	NOUN
fbem-20433	106	5	and	and	CCONJ
fbem-20433	106	6	accounting,2022,20(3	accounting,2022,20(3	NOUN
fbem-20433	106	7	-	-	PUNCT
fbem-20433	106	8	4	4	NUM
fbem-20433	106	9	)	)	PUNCT
fbem-20433	106	10	.	.	PUNCT
fbem-20433	107	1	[	[	X
fbem-20433	107	2	9	9	X
fbem-20433	107	3	]	]	X
fbem-20433	107	4	wang	wang	PROPN
fbem-20433	107	5	ke	ke	PROPN
fbem-20433	107	6	.	.	PUNCT
fbem-20433	107	7	is	be	AUX
fbem-20433	107	8	the	the	DET
fbem-20433	107	9	tone	tone	NOUN
fbem-20433	107	10	of	of	ADP
fbem-20433	107	11	risk	risk	NOUN
fbem-20433	107	12	disclosures	disclosure	NOUN
fbem-20433	107	13	in	in	ADP
fbem-20433	107	14	md&as	md&as	ADV
fbem-20433	107	15	relevant	relevant	ADJ
fbem-20433	107	16	to	to	ADP
fbem-20433	107	17	debt	debt	NOUN
fbem-20433	107	18	markets	market	NOUN
fbem-20433	107	19	?	?	PUNCT
fbem-20433	108	1	evidence	evidence	NOUN
fbem-20433	108	2	from	from	ADP
fbem-20433	108	3	the	the	DET
fbem-20433	108	4	pricing	pricing	NOUN
fbem-20433	108	5	of	of	ADP
fbem-20433	108	6	credit	credit	NOUN
fbem-20433	108	7	default	default	NOUN
fbem-20433	108	8	swaps*[j	swaps*[j	NOUN
fbem-20433	108	9	]	]	PUNCT
fbem-20433	108	10	.	.	PUNCT
fbem-20433	109	1	contemporary	contemporary	ADJ
fbem-20433	109	2	accounting	accounting	NOUN
fbem-20433	109	3	research,2020,38(2	research,2020,38(2	NOUN
fbem-20433	109	4	)	)	PUNCT
fbem-20433	109	5	.	.	PUNCT
fbem-20433	110	1	[	[	X
fbem-20433	110	2	10	10	NUM
fbem-20433	110	3	]	]	X
fbem-20433	110	4	dong	dong	PROPN
fbem-20433	110	5	xiao	xiao	PROPN
fbem-20433	110	6	wu	wu	PROPN
fbem-20433	110	7	,	,	PUNCT
fbem-20433	110	8	xiao	xiao	PROPN
fbem-20433	110	9	yao	yao	PROPN
fbem-20433	110	10	,	,	PUNCT
fbem-20433	110	11	jian	jian	PROPN
fbem-20433	110	12	luan	luan	PROPN
fbem-20433	110	13	guo	guo	PROPN
fbem-20433	110	14	.	.	PUNCT
fbem-20433	110	15	is	be	AUX
fbem-20433	110	16	textual	textual	ADJ
fbem-20433	110	17	tone	tone	NOUN
fbem-20433	110	18	informative	informative	ADJ
fbem-20433	110	19	or	or	CCONJ
fbem-20433	110	20	inflated	inflate	VERB
fbem-20433	110	21	for	for	ADP
fbem-20433	110	22	firm	firm	NOUN
fbem-20433	110	23	’s	’s	PART
fbem-20433	110	24	future	future	ADJ
fbem-20433	110	25	value	value	NOUN
fbem-20433	110	26	?	?	PUNCT
fbem-20433	111	1	evidence	evidence	NOUN
fbem-20433	111	2	from	from	ADP
fbem-20433	111	3	chinese	chinese	PROPN
fbem-20433	111	4	listed	list	VERB
fbem-20433	111	5	firms[j	firms[j	PROPN
fbem-20433	111	6	]	]	PUNCT
fbem-20433	111	7	.	.	PUNCT
fbem-20433	112	1	economic	economic	ADJ
fbem-20433	112	2	modelling	modelling	NOUN
fbem-20433	112	3	,	,	PUNCT
fbem-20433	112	4	2020	2020	NUM
fbem-20433	112	5	,	,	PUNCT
fbem-20433	112	6	94	94	NUM
fbem-20433	112	7	(	(	PUNCT
fbem-20433	112	8	prepublish	prepublish	PROPN
fbem-20433	112	9	)	)	PUNCT
fbem-20433	112	10	.	.	PUNCT
fbem-20433	113	1	[	[	X
fbem-20433	113	2	11	11	NUM
fbem-20433	113	3	]	]	PUNCT
fbem-20433	113	4	durnev	durnev	NOUN
fbem-20433	113	5	a，mangen	a，mangen	PROPN
fbem-20433	113	6	c.	c.	NOUN
fbem-20433	113	7	the	the	DET
fbem-20433	113	8	spillover	spillover	NOUN
fbem-20433	113	9	effects	effect	NOUN
fbem-20433	113	10	of	of	ADP
fbem-20433	113	11	md&a	md&a	PROPN
fbem-20433	113	12	disclosures	disclosure	NOUN
fbem-20433	113	13	for	for	ADP
fbem-20433	113	14	real	real	ADJ
fbem-20433	113	15	investment	investment	NOUN
fbem-20433	113	16	:	:	PUNCT
fbem-20433	113	17	the	the	DET
fbem-20433	113	18	role	role	NOUN
fbem-20433	113	19	of	of	ADP
fbem-20433	113	20	industry	industry	NOUN
fbem-20433	113	21	competition	competition	NOUN
fbem-20433	114	1	[	[	X
fbem-20433	114	2	j	j	X
fbem-20433	114	3	]	]	X
fbem-20433	114	4	.	.	PUNCT
fbem-20433	115	1	journal	journal	PROPN
fbem-20433	115	2	of	of	ADP
fbem-20433	115	3	accounting	accounting	NOUN
fbem-20433	115	4	and	and	CCONJ
fbem-20433	115	5	economics	economic	NOUN
fbem-20433	115	6	,	,	PUNCT
fbem-20433	115	7	2020	2020	NUM
fbem-20433	115	8	(	(	PUNCT
fbem-20433	115	9	1	1	NUM
fbem-20433	115	10	):	):	PUNCT
fbem-20433	115	11	101299	101299	NUM
fbem-20433	115	12	.	.	PUNCT
fbem-20433	116	1	[	[	X
fbem-20433	116	2	12	12	NUM
fbem-20433	116	3	]	]	X
fbem-20433	116	4	feng	feng	PROPN
fbem-20433	116	5	li	li	PROPN
fbem-20433	116	6	.	.	PUNCT
fbem-20433	117	1	the	the	DET
fbem-20433	117	2	information	information	NOUN
fbem-20433	117	3	content	content	NOUN
fbem-20433	117	4	of	of	ADP
fbem-20433	117	5	forward	forward	ADV
fbem-20433	117	6	-	-	PUNCT
fbem-20433	117	7	looking	look	VERB
fbem-20433	117	8	statements	statement	NOUN
fbem-20433	117	9	in	in	ADP
fbem-20433	117	10	corporate	corporate	ADJ
fbem-20433	117	11	filings	filing	NOUN
fbem-20433	117	12	a	a	DET
fbem-20433	117	13	naive	naive	ADJ
fbem-20433	117	14	bayesian	bayesian	NOUN
fbem-20433	117	15	machine	machine	NOUN
fbem-20433	117	16	learning	learn	VERB
fbem-20433	117	17	approach[j	approach[j	PROPN
fbem-20433	117	18	]	]	PUNCT
fbem-20433	117	19	.	.	PUNCT
fbem-20433	118	1	journal	journal	PROPN
fbem-20433	118	2	of	of	ADP
fbem-20433	118	3	accounting	accounting	NOUN
fbem-20433	118	4	research	research	NOUN
fbem-20433	118	5	,	,	PUNCT
fbem-20433	118	6	2010	2010	NUM
fbem-20433	118	7	,	,	PUNCT
fbem-20433	118	8	48(5	48(5	NUM
fbem-20433	118	9	)	)	PUNCT
fbem-20433	118	10	.	.	PUNCT
fbem-20433	119	1	[	[	X
fbem-20433	119	2	13	13	NUM
fbem-20433	119	3	]	]	PUNCT
fbem-20433	119	4	tim	tim	PROPN
fbem-20433	119	5	loughran	loughran	PROPN
fbem-20433	119	6	,	,	PUNCT
fbem-20433	119	7	bill	bill	PROPN
fbem-20433	119	8	mcdonald	mcdonald	PROPN
fbem-20433	119	9	.	.	PUNCT
fbem-20433	120	1	when	when	SCONJ
fbem-20433	120	2	is	be	AUX
fbem-20433	120	3	a	a	DET
fbem-20433	120	4	liability	liability	NOUN
fbem-20433	120	5	not	not	PART
fbem-20433	120	6	a	a	DET
fbem-20433	120	7	liability	liability	NOUN
fbem-20433	120	8	?	?	PUNCT
fbem-20433	121	1	textual	textual	ADJ
fbem-20433	121	2	analysis	analysis	NOUN
fbem-20433	121	3	,	,	PUNCT
fbem-20433	121	4	dictionaries	dictionary	NOUN
fbem-20433	121	5	,	,	PUNCT
fbem-20433	121	6	and	and	CCONJ
fbem-20433	121	7	10	10	NUM
fbem-20433	121	8	-	-	PUNCT
fbem-20433	121	9	ks[j	ks[j	PROPN
fbem-20433	121	10	]	]	PUNCT
fbem-20433	121	11	.	.	PUNCT
fbem-20433	122	1	the	the	DET
fbem-20433	122	2	journal	journal	NOUN
fbem-20433	122	3	of	of	ADP
fbem-20433	122	4	finance,2011,66(1	finance,2011,66(1	NOUN
fbem-20433	122	5	)	)	PUNCT
fbem-20433	122	6	.	.	PUNCT
fbem-20433	123	1	[	[	X
fbem-20433	123	2	14	14	NUM
fbem-20433	123	3	]	]	PUNCT
fbem-20433	123	4	angela	angela	PROPN
fbem-20433	123	5	k.	k.	PROPN
fbem-20433	123	6	davis	davis	PROPN
fbem-20433	123	7	,	,	PUNCT
fbem-20433	123	8	jeremy	jeremy	PROPN
fbem-20433	123	9	m.	m.	PROPN
fbem-20433	123	10	piger	piger	PROPN
fbem-20433	123	11	,	,	PUNCT
fbem-20433	123	12	lisa	lisa	PROPN
fbem-20433	123	13	m.	m.	NOUN
fbem-20433	123	14	sedor	sedor	PROPN
fbem-20433	123	15	.	.	PUNCT
fbem-20433	124	1	beyond	beyond	ADP
fbem-20433	124	2	the	the	DET
fbem-20433	124	3	numbers	number	NOUN
fbem-20433	124	4	:	:	PUNCT
fbem-20433	124	5	measuring	measure	VERB
fbem-20433	124	6	the	the	DET
fbem-20433	124	7	information	information	NOUN
fbem-20433	124	8	content	content	NOUN
fbem-20433	124	9	of	of	ADP
fbem-20433	124	10	earnings	earning	NOUN
fbem-20433	124	11	press	press	NOUN
fbem-20433	124	12	release	release	NOUN
fbem-20433	124	13	language*[j	language*[j	PROPN
fbem-20433	124	14	]	]	PUNCT
fbem-20433	124	15	.	.	PUNCT
fbem-20433	125	1	contemporary	contemporary	ADJ
fbem-20433	125	2	accounting	accounting	PROPN
fbem-20433	125	3	research	research	PROPN
fbem-20433	125	4	,	,	PUNCT
fbem-20433	125	5	2012,29(3	2012,29(3	NUM
fbem-20433	125	6	)	)	PUNCT
fbem-20433	125	7	.	.	PUNCT
fbem-20433	126	1	[	[	X
fbem-20433	126	2	15	15	NUM
fbem-20433	126	3	]	]	X
fbem-20433	126	4	omaima	omaima	PROPN
fbem-20433	126	5	a.g	a.g	PROPN
fbem-20433	126	6	.	.	PROPN
fbem-20433	126	7	hassan	hassan	PROPN
fbem-20433	126	8	,	,	PUNCT
fbem-20433	126	9	peter	peter	PROPN
fbem-20433	126	10	romilly	romilly	PROPN
fbem-20433	126	11	.	.	PUNCT
fbem-20433	127	1	relations	relation	NOUN
fbem-20433	127	2	between	between	ADP
fbem-20433	127	3	corporate	corporate	ADJ
fbem-20433	127	4	economic	economic	ADJ
fbem-20433	127	5	performance	performance	NOUN
fbem-20433	127	6	,	,	PUNCT
fbem-20433	127	7	environmental	environmental	ADJ
fbem-20433	127	8	disclosure	disclosure	NOUN
fbem-20433	127	9	and	and	CCONJ
fbem-20433	127	10	greenhouse	greenhouse	NOUN
fbem-20433	127	11	gas	gas	NOUN
fbem-20433	127	12	emissions	emission	NOUN
fbem-20433	127	13	:	:	PUNCT
fbem-20433	127	14	new	new	ADJ
fbem-20433	127	15	insights[j	insights[j	PROPN
fbem-20433	127	16	]	]	PUNCT
fbem-20433	127	17	.	.	PUNCT
fbem-20433	128	1	business	business	NOUN
fbem-20433	128	2	strategy	strategy	NOUN
fbem-20433	128	3	and	and	CCONJ
fbem-20433	128	4	the	the	DET
fbem-20433	128	5	environment,2018,27(7	environment,2018,27(7	NOUN
fbem-20433	128	6	)	)	PUNCT
fbem-20433	128	7	.	.	PUNCT
fbem-20433	129	1	[	[	X
fbem-20433	129	2	16	16	NUM
fbem-20433	129	3	]	]	X
fbem-20433	129	4	r.m	r.m	PROPN
fbem-20433	129	5	.	.	PROPN
fbem-20433	129	6	haniffa	haniffa	PROPN
fbem-20433	129	7	,	,	PUNCT
fbem-20433	129	8	t.e	t.e	PROPN
fbem-20433	129	9	.	.	PROPN
fbem-20433	129	10	cooke	cooke	PROPN
fbem-20433	129	11	.	.	PUNCT
fbem-20433	130	1	the	the	DET
fbem-20433	130	2	impact	impact	NOUN
fbem-20433	130	3	of	of	ADP
fbem-20433	130	4	culture	culture	NOUN
fbem-20433	130	5	and	and	CCONJ
fbem-20433	130	6	governance	governance	NOUN
fbem-20433	130	7	on	on	ADP
fbem-20433	130	8	corporate	corporate	ADJ
fbem-20433	130	9	social	social	ADJ
fbem-20433	130	10	reporting[j	reporting[j	NOUN
fbem-20433	130	11	]	]	PUNCT
fbem-20433	130	12	.	.	PUNCT
fbem-20433	131	1	journal	journal	PROPN
fbem-20433	131	2	of	of	ADP
fbem-20433	131	3	accounting	accounting	NOUN
fbem-20433	131	4	and	and	CCONJ
fbem-20433	131	5	public	public	ADJ
fbem-20433	131	6	policy,2005,24(5	policy,2005,24(5	NOUN
fbem-20433	131	7	)	)	PUNCT
fbem-20433	131	8	.	.	PUNCT