id	sid	tid	token	lemma	pos
fbem-26171	1	1	frontiers	frontier	NOUN
fbem-26171	1	2	in	in	ADP
fbem-26171	1	3	business	business	NOUN
fbem-26171	1	4	,	,	PUNCT
fbem-26171	1	5	economics	economic	NOUN
fbem-26171	1	6	and	and	CCONJ
fbem-26171	1	7	management	management	NOUN
fbem-26171	1	8	issn	issn	PROPN
fbem-26171	1	9	:	:	PUNCT
fbem-26171	1	10	2766	2766	NUM
fbem-26171	1	11	-	-	PUNCT
fbem-26171	1	12	824x	824x	NUM
fbem-26171	1	13	|	|	ADJ
fbem-26171	1	14	vol	vol	NOUN
fbem-26171	1	15	.	.	PUNCT
fbem-26171	2	1	16	16	NUM
fbem-26171	2	2	,	,	PUNCT
fbem-26171	2	3	no	no	INTJ
fbem-26171	2	4	.	.	NOUN
fbem-26171	2	5	3	3	NUM
fbem-26171	2	6	,	,	PUNCT
fbem-26171	2	7	2024	2024	NUM
fbem-26171	2	8	66	66	NUM
fbem-26171	2	9	the	the	DET
fbem-26171	2	10	evolution	evolution	NOUN
fbem-26171	2	11	of	of	ADP
fbem-26171	2	12	sustainable	sustainable	ADJ
fbem-26171	2	13	accounting	accounting	NOUN
fbem-26171	2	14	and	and	CCONJ
fbem-26171	2	15	carbon	carbon	NOUN
fbem-26171	2	16	monitoring	monitoring	NOUN
fbem-26171	2	17	:	:	PUNCT
fbem-26171	2	18	a	a	DET
fbem-26171	2	19	decade	decade	NOUN
fbem-26171	2	20	on	on	ADP
fbem-26171	2	21	decade	decade	NOUN
fbem-26171	2	22	analysis	analysis	NOUN
fbem-26171	3	1	mingzhen	mingzhen	SCONJ
fbem-26171	3	2	jiang	jiang	PROPN
fbem-26171	3	3	the	the	DET
fbem-26171	3	4	palatine	palatine	PROPN
fbem-26171	3	5	centre	centre	PROPN
fbem-26171	3	6	,	,	PUNCT
fbem-26171	3	7	durham	durham	PROPN
fbem-26171	3	8	university	university	PROPN
fbem-26171	3	9	,	,	PUNCT
fbem-26171	3	10	stockton	stockton	PROPN
fbem-26171	3	11	road	road	PROPN
fbem-26171	3	12	,	,	PUNCT
fbem-26171	3	13	durham	durham	PROPN
fbem-26171	3	14	,	,	PUNCT
fbem-26171	3	15	dh1	dh1	PROPN
fbem-26171	3	16	3le	3le	PROPN
fbem-26171	3	17	,	,	PUNCT
fbem-26171	3	18	united	united	ADJ
fbem-26171	3	19	kingdom	kingdom	PROPN
fbem-26171	3	20	abstract	abstract	PROPN
fbem-26171	3	21	:	:	PUNCT
fbem-26171	3	22	the	the	DET
fbem-26171	3	23	aim	aim	NOUN
fbem-26171	3	24	of	of	ADP
fbem-26171	3	25	this	this	DET
fbem-26171	3	26	essay	essay	NOUN
fbem-26171	3	27	is	be	AUX
fbem-26171	3	28	to	to	PART
fbem-26171	3	29	define	define	VERB
fbem-26171	3	30	sustainable	sustainable	ADJ
fbem-26171	3	31	accounting	accounting	NOUN
fbem-26171	3	32	and	and	CCONJ
fbem-26171	3	33	how	how	SCONJ
fbem-26171	3	34	it	it	PRON
fbem-26171	3	35	has	have	AUX
fbem-26171	3	36	evolved	evolve	VERB
fbem-26171	3	37	over	over	ADP
fbem-26171	3	38	the	the	DET
fbem-26171	3	39	years	year	NOUN
fbem-26171	3	40	,	,	PUNCT
fbem-26171	3	41	highlighting	highlight	VERB
fbem-26171	3	42	the	the	DET
fbem-26171	3	43	need	need	NOUN
fbem-26171	3	44	and	and	CCONJ
fbem-26171	3	45	the	the	DET
fbem-26171	3	46	formation	formation	NOUN
fbem-26171	3	47	,	,	PUNCT
fbem-26171	3	48	and	and	CCONJ
fbem-26171	3	49	the	the	DET
fbem-26171	3	50	changes	change	NOUN
fbem-26171	3	51	implemented	implement	VERB
fbem-26171	3	52	on	on	ADP
fbem-26171	3	53	a	a	DET
fbem-26171	3	54	decade	decade	NOUN
fbem-26171	3	55	-	-	PUNCT
fbem-26171	3	56	by	by	ADP
fbem-26171	3	57	-	-	PUNCT
fbem-26171	3	58	decade	decade	NOUN
fbem-26171	3	59	basis	basis	NOUN
fbem-26171	3	60	.	.	PUNCT
fbem-26171	4	1	the	the	DET
fbem-26171	4	2	initial	initial	ADJ
fbem-26171	4	3	trend	trend	NOUN
fbem-26171	4	4	is	be	AUX
fbem-26171	4	5	thought	think	VERB
fbem-26171	4	6	to	to	PART
fbem-26171	4	7	be	be	AUX
fbem-26171	4	8	inexistent	inexistent	ADJ
fbem-26171	4	9	when	when	SCONJ
fbem-26171	4	10	climate	climate	NOUN
fbem-26171	4	11	change	change	NOUN
fbem-26171	4	12	was	be	AUX
fbem-26171	4	13	relatively	relatively	ADV
fbem-26171	4	14	not	not	PART
fbem-26171	4	15	as	as	ADV
fbem-26171	4	16	big	big	ADJ
fbem-26171	4	17	an	an	DET
fbem-26171	4	18	issue	issue	NOUN
fbem-26171	4	19	as	as	SCONJ
fbem-26171	4	20	it	it	PRON
fbem-26171	4	21	is	be	AUX
fbem-26171	4	22	today	today	NOUN
fbem-26171	4	23	,	,	PUNCT
fbem-26171	4	24	slightly	slightly	ADV
fbem-26171	4	25	existent	existent	ADJ
fbem-26171	4	26	when	when	SCONJ
fbem-26171	4	27	developed	develop	VERB
fbem-26171	4	28	nations	nation	NOUN
fbem-26171	4	29	started	start	VERB
fbem-26171	4	30	waking	wake	VERB
fbem-26171	4	31	up	up	ADP
fbem-26171	4	32	to	to	ADP
fbem-26171	4	33	changes	change	NOUN
fbem-26171	4	34	in	in	ADP
fbem-26171	4	35	the	the	DET
fbem-26171	4	36	climate	climate	NOUN
fbem-26171	4	37	and	and	CCONJ
fbem-26171	4	38	lastly	lastly	ADV
fbem-26171	4	39	,	,	PUNCT
fbem-26171	4	40	strongly	strongly	ADV
fbem-26171	4	41	existent	existent	ADJ
fbem-26171	4	42	,	,	PUNCT
fbem-26171	4	43	when	when	SCONJ
fbem-26171	4	44	sustainable	sustainable	ADJ
fbem-26171	4	45	accounting	accounting	NOUN
fbem-26171	4	46	and	and	CCONJ
fbem-26171	4	47	carbon	carbon	NOUN
fbem-26171	4	48	monitoring	monitoring	NOUN
fbem-26171	4	49	is	be	AUX
fbem-26171	4	50	not	not	PART
fbem-26171	4	51	an	an	DET
fbem-26171	4	52	option	option	NOUN
fbem-26171	4	53	,	,	PUNCT
fbem-26171	4	54	but	but	CCONJ
fbem-26171	4	55	mandatory	mandatory	ADJ
fbem-26171	4	56	for	for	ADP
fbem-26171	4	57	a	a	DET
fbem-26171	4	58	large	large	ADJ
fbem-26171	4	59	subset	subset	NOUN
fbem-26171	4	60	of	of	ADP
fbem-26171	4	61	countries	country	NOUN
fbem-26171	4	62	,	,	PUNCT
fbem-26171	4	63	multinational	multinational	ADJ
fbem-26171	4	64	firms	firm	NOUN
fbem-26171	4	65	,	,	PUNCT
fbem-26171	4	66	and	and	CCONJ
fbem-26171	4	67	organizations	organization	NOUN
fbem-26171	4	68	all	all	ADV
fbem-26171	4	69	over	over	ADP
fbem-26171	4	70	the	the	DET
fbem-26171	4	71	world	world	NOUN
fbem-26171	4	72	.	.	PUNCT
fbem-26171	5	1	keywords	keyword	NOUN
fbem-26171	5	2	:	:	PUNCT
fbem-26171	5	3	greenhouse	greenhouse	NOUN
fbem-26171	5	4	gases	gas	NOUN
fbem-26171	5	5	,	,	PUNCT
fbem-26171	5	6	emissions	emission	NOUN
fbem-26171	5	7	,	,	PUNCT
fbem-26171	5	8	environment	environment	NOUN
fbem-26171	5	9	,	,	PUNCT
fbem-26171	5	10	sustainability	sustainability	NOUN
fbem-26171	5	11	,	,	PUNCT
fbem-26171	5	12	accounting	accounting	NOUN
fbem-26171	5	13	frameworks	framework	NOUN
fbem-26171	5	14	,	,	PUNCT
fbem-26171	5	15	economy	economy	NOUN
fbem-26171	5	16	.	.	PUNCT
fbem-26171	6	1	1	1	X
fbem-26171	6	2	.	.	X
fbem-26171	6	3	introduction	introduction	NOUN
fbem-26171	6	4	in	in	ADP
fbem-26171	6	5	recent	recent	ADJ
fbem-26171	6	6	years	year	NOUN
fbem-26171	6	7	,	,	PUNCT
fbem-26171	6	8	sustainable	sustainable	ADJ
fbem-26171	6	9	accounting	accounting	NOUN
fbem-26171	6	10	and	and	CCONJ
fbem-26171	6	11	carbon	carbon	NOUN
fbem-26171	6	12	monitoring	monitoring	NOUN
fbem-26171	6	13	is	be	AUX
fbem-26171	6	14	being	be	AUX
fbem-26171	6	15	incorporated	incorporate	VERB
fbem-26171	6	16	with	with	ADP
fbem-26171	6	17	traditional	traditional	ADJ
fbem-26171	6	18	accounting	accounting	NOUN
fbem-26171	6	19	,	,	PUNCT
fbem-26171	6	20	with	with	ADP
fbem-26171	6	21	the	the	DET
fbem-26171	6	22	prevailing	prevail	VERB
fbem-26171	6	23	underlying	underlie	VERB
fbem-26171	6	24	condition	condition	NOUN
fbem-26171	6	25	of	of	ADP
fbem-26171	6	26	integration	integration	NOUN
fbem-26171	6	27	with	with	ADP
fbem-26171	6	28	the	the	DET
fbem-26171	6	29	needs	need	NOUN
fbem-26171	6	30	of	of	ADP
fbem-26171	6	31	corporate	corporate	ADJ
fbem-26171	6	32	management	management	NOUN
fbem-26171	6	33	,	,	PUNCT
fbem-26171	6	34	and	and	CCONJ
fbem-26171	6	35	the	the	DET
fbem-26171	6	36	requirements	requirement	NOUN
fbem-26171	6	37	by	by	ADP
fbem-26171	6	38	external	external	ADJ
fbem-26171	6	39	parties	party	NOUN
fbem-26171	6	40	,	,	PUNCT
fbem-26171	6	41	such	such	ADJ
fbem-26171	6	42	as	as	ADP
fbem-26171	6	43	governments	government	NOUN
fbem-26171	6	44	and	and	CCONJ
fbem-26171	6	45	regulatory	regulatory	ADJ
fbem-26171	6	46	authorities	authority	NOUN
fbem-26171	6	47	.	.	PUNCT
fbem-26171	7	1	carbon	carbon	NOUN
fbem-26171	7	2	monitoring	monitoring	NOUN
fbem-26171	7	3	and	and	CCONJ
fbem-26171	7	4	sustainable	sustainable	ADJ
fbem-26171	7	5	accounting	accounting	NOUN
fbem-26171	7	6	can	can	AUX
fbem-26171	7	7	be	be	AUX
fbem-26171	7	8	considered	consider	VERB
fbem-26171	7	9	terms	term	NOUN
fbem-26171	7	10	that	that	PRON
fbem-26171	7	11	supplement	supplement	VERB
fbem-26171	7	12	each	each	DET
fbem-26171	7	13	other	other	ADJ
fbem-26171	7	14	.	.	PUNCT
fbem-26171	8	1	hence	hence	ADV
fbem-26171	8	2	,	,	PUNCT
fbem-26171	8	3	it	it	PRON
fbem-26171	8	4	is	be	AUX
fbem-26171	8	5	imperative	imperative	ADJ
fbem-26171	8	6	to	to	PART
fbem-26171	8	7	understand	understand	VERB
fbem-26171	8	8	the	the	DET
fbem-26171	8	9	need	need	NOUN
fbem-26171	8	10	for	for	ADP
fbem-26171	8	11	the	the	DET
fbem-26171	8	12	two	two	NUM
fbem-26171	8	13	chosen	choose	VERB
fbem-26171	8	14	themes	theme	NOUN
fbem-26171	8	15	in	in	ADP
fbem-26171	8	16	the	the	DET
fbem-26171	8	17	present	present	ADJ
fbem-26171	8	18	corporate	corporate	ADJ
fbem-26171	8	19	climate	climate	NOUN
fbem-26171	8	20	,	,	PUNCT
fbem-26171	8	21	and	and	CCONJ
fbem-26171	8	22	to	to	PART
fbem-26171	8	23	identify	identify	VERB
fbem-26171	8	24	the	the	DET
fbem-26171	8	25	evolution	evolution	NOUN
fbem-26171	8	26	of	of	ADP
fbem-26171	8	27	the	the	DET
fbem-26171	8	28	concepts	concept	NOUN
fbem-26171	8	29	over	over	ADP
fbem-26171	8	30	the	the	DET
fbem-26171	8	31	years	year	NOUN
fbem-26171	8	32	to	to	PART
fbem-26171	8	33	be	be	AUX
fbem-26171	8	34	able	able	ADJ
fbem-26171	8	35	to	to	PART
fbem-26171	8	36	analyze	analyze	VERB
fbem-26171	8	37	what	what	PRON
fbem-26171	8	38	drove	drive	VERB
fbem-26171	8	39	the	the	DET
fbem-26171	8	40	rise	rise	NOUN
fbem-26171	8	41	in	in	ADP
fbem-26171	8	42	prominence	prominence	NOUN
fbem-26171	8	43	and	and	CCONJ
fbem-26171	8	44	interpretation	interpretation	NOUN
fbem-26171	8	45	of	of	ADP
fbem-26171	8	46	the	the	DET
fbem-26171	8	47	terms	term	NOUN
fbem-26171	8	48	as	as	SCONJ
fbem-26171	8	49	we	we	PRON
fbem-26171	8	50	see	see	VERB
fbem-26171	8	51	them	they	PRON
fbem-26171	8	52	today	today	NOUN
fbem-26171	8	53	.	.	PUNCT
fbem-26171	9	1	additionally	additionally	ADV
fbem-26171	9	2	,	,	PUNCT
fbem-26171	9	3	this	this	DET
fbem-26171	9	4	paper	paper	NOUN
fbem-26171	9	5	also	also	ADV
fbem-26171	9	6	aims	aim	VERB
fbem-26171	9	7	to	to	PART
fbem-26171	9	8	use	use	VERB
fbem-26171	9	9	this	this	DET
fbem-26171	9	10	analysis	analysis	NOUN
fbem-26171	9	11	to	to	PART
fbem-26171	9	12	identify	identify	VERB
fbem-26171	9	13	what	what	PRON
fbem-26171	9	14	lies	lie	VERB
fbem-26171	9	15	in	in	ADP
fbem-26171	9	16	the	the	DET
fbem-26171	9	17	future	future	NOUN
fbem-26171	9	18	for	for	ADP
fbem-26171	9	19	these	these	DET
fbem-26171	9	20	topics	topic	NOUN
fbem-26171	9	21	,	,	PUNCT
fbem-26171	9	22	and	and	CCONJ
fbem-26171	9	23	the	the	DET
fbem-26171	9	24	dynamic	dynamic	ADJ
fbem-26171	9	25	changes	change	NOUN
fbem-26171	9	26	followed	follow	VERB
fbem-26171	9	27	due	due	ADP
fbem-26171	9	28	to	to	ADP
fbem-26171	9	29	the	the	DET
fbem-26171	9	30	integration	integration	NOUN
fbem-26171	9	31	of	of	ADP
fbem-26171	9	32	such	such	ADJ
fbem-26171	9	33	concepts	concept	NOUN
fbem-26171	9	34	in	in	ADP
fbem-26171	9	35	practical	practical	ADJ
fbem-26171	9	36	applications	application	NOUN
fbem-26171	9	37	.	.	PUNCT
fbem-26171	10	1	traditionally	traditionally	ADV
fbem-26171	10	2	,	,	PUNCT
fbem-26171	10	3	there	there	PRON
fbem-26171	10	4	have	have	AUX
fbem-26171	10	5	been	be	AUX
fbem-26171	10	6	three	three	NUM
fbem-26171	10	7	major	major	ADJ
fbem-26171	10	8	types	type	NOUN
fbem-26171	10	9	of	of	ADP
fbem-26171	10	10	accounting	accounting	NOUN
fbem-26171	10	11	,	,	PUNCT
fbem-26171	10	12	namely	namely	ADV
fbem-26171	10	13	,	,	PUNCT
fbem-26171	10	14	traditional	traditional	ADJ
fbem-26171	10	15	accounting	accounting	NOUN
fbem-26171	10	16	,	,	PUNCT
fbem-26171	10	17	environmental	environmental	ADJ
fbem-26171	10	18	accounting	accounting	NOUN
fbem-26171	10	19	and	and	CCONJ
fbem-26171	10	20	sustainability	sustainability	NOUN
fbem-26171	10	21	accounting	accounting	NOUN
fbem-26171	10	22	.	.	PUNCT
fbem-26171	11	1	although	although	SCONJ
fbem-26171	11	2	traditional	traditional	ADJ
fbem-26171	11	3	accounting	accounting	NOUN
fbem-26171	11	4	has	have	AUX
fbem-26171	11	5	been	be	AUX
fbem-26171	11	6	around	around	ADV
fbem-26171	11	7	since	since	SCONJ
fbem-26171	11	8	the	the	DET
fbem-26171	11	9	18th	18th	ADJ
fbem-26171	11	10	century	century	NOUN
fbem-26171	11	11	,	,	PUNCT
fbem-26171	11	12	sustainable	sustainable	ADJ
fbem-26171	11	13	accounting	accounting	NOUN
fbem-26171	11	14	and	and	CCONJ
fbem-26171	11	15	carbon	carbon	NOUN
fbem-26171	11	16	monitoring	monitoring	NOUN
fbem-26171	11	17	are	be	AUX
fbem-26171	11	18	phenomenon	phenomenon	NOUN
fbem-26171	11	19	’s	’	VERB
fbem-26171	11	20	which	which	PRON
fbem-26171	11	21	have	have	AUX
fbem-26171	11	22	been	be	AUX
fbem-26171	11	23	developed	develop	VERB
fbem-26171	11	24	over	over	ADP
fbem-26171	11	25	a	a	DET
fbem-26171	11	26	recent	recent	ADJ
fbem-26171	11	27	number	number	NOUN
fbem-26171	11	28	of	of	ADP
fbem-26171	11	29	years	year	NOUN
fbem-26171	11	30	,	,	PUNCT
fbem-26171	11	31	with	with	ADP
fbem-26171	11	32	the	the	DET
fbem-26171	11	33	increase	increase	NOUN
fbem-26171	11	34	in	in	ADP
fbem-26171	11	35	global	global	ADJ
fbem-26171	11	36	warming	warming	NOUN
fbem-26171	11	37	and	and	CCONJ
fbem-26171	11	38	climate	climate	NOUN
fbem-26171	11	39	change	change	NOUN
fbem-26171	11	40	causing	cause	VERB
fbem-26171	11	41	nations	nation	NOUN
fbem-26171	11	42	to	to	PART
fbem-26171	11	43	adopt	adopt	VERB
fbem-26171	11	44	innovative	innovative	ADJ
fbem-26171	11	45	practices	practice	NOUN
fbem-26171	11	46	and	and	CCONJ
fbem-26171	11	47	account	account	VERB
fbem-26171	11	48	for	for	ADP
fbem-26171	11	49	the	the	DET
fbem-26171	11	50	damage	damage	NOUN
fbem-26171	11	51	caused	cause	VERB
fbem-26171	11	52	to	to	ADP
fbem-26171	11	53	the	the	DET
fbem-26171	11	54	environment	environment	NOUN
fbem-26171	11	55	when	when	SCONJ
fbem-26171	11	56	undertaking	undertake	VERB
fbem-26171	11	57	capitalist	capitalist	ADJ
fbem-26171	11	58	activities	activity	NOUN
fbem-26171	11	59	.	.	PUNCT
fbem-26171	12	1	the	the	DET
fbem-26171	12	2	aim	aim	NOUN
fbem-26171	12	3	of	of	ADP
fbem-26171	12	4	this	this	DET
fbem-26171	12	5	essay	essay	NOUN
fbem-26171	12	6	is	be	AUX
fbem-26171	12	7	to	to	PART
fbem-26171	12	8	delve	delve	VERB
fbem-26171	12	9	deeper	deeply	ADV
fbem-26171	12	10	into	into	ADP
fbem-26171	12	11	sustainable	sustainable	ADJ
fbem-26171	12	12	accounting	accounting	NOUN
fbem-26171	12	13	and	and	CCONJ
fbem-26171	12	14	how	how	SCONJ
fbem-26171	12	15	it	it	PRON
fbem-26171	12	16	has	have	AUX
fbem-26171	12	17	evolved	evolve	VERB
fbem-26171	12	18	over	over	ADP
fbem-26171	12	19	the	the	DET
fbem-26171	12	20	years	year	NOUN
fbem-26171	12	21	,	,	PUNCT
fbem-26171	12	22	highlighting	highlight	VERB
fbem-26171	12	23	the	the	DET
fbem-26171	12	24	need	need	NOUN
fbem-26171	12	25	and	and	CCONJ
fbem-26171	12	26	the	the	DET
fbem-26171	12	27	formation	formation	NOUN
fbem-26171	12	28	,	,	PUNCT
fbem-26171	12	29	and	and	CCONJ
fbem-26171	12	30	the	the	DET
fbem-26171	12	31	changes	change	NOUN
fbem-26171	12	32	implemented	implement	VERB
fbem-26171	12	33	on	on	ADP
fbem-26171	12	34	a	a	DET
fbem-26171	12	35	decade	decade	NOUN
fbem-26171	12	36	-	-	PUNCT
fbem-26171	12	37	bydecade	bydecade	NOUN
fbem-26171	12	38	basis	basis	NOUN
fbem-26171	12	39	.	.	PUNCT
fbem-26171	13	1	the	the	DET
fbem-26171	13	2	initial	initial	ADJ
fbem-26171	13	3	trend	trend	NOUN
fbem-26171	13	4	is	be	AUX
fbem-26171	13	5	thought	think	VERB
fbem-26171	13	6	to	to	PART
fbem-26171	13	7	be	be	AUX
fbem-26171	13	8	inexistent	inexistent	ADJ
fbem-26171	13	9	when	when	SCONJ
fbem-26171	13	10	climate	climate	NOUN
fbem-26171	13	11	change	change	NOUN
fbem-26171	13	12	was	be	AUX
fbem-26171	13	13	relatively	relatively	ADV
fbem-26171	13	14	not	not	PART
fbem-26171	13	15	as	as	ADV
fbem-26171	13	16	big	big	ADJ
fbem-26171	13	17	an	an	DET
fbem-26171	13	18	issue	issue	NOUN
fbem-26171	13	19	as	as	SCONJ
fbem-26171	13	20	it	it	PRON
fbem-26171	13	21	is	be	AUX
fbem-26171	13	22	today	today	NOUN
fbem-26171	13	23	,	,	PUNCT
fbem-26171	13	24	slightly	slightly	ADV
fbem-26171	13	25	existent	existent	ADJ
fbem-26171	13	26	when	when	SCONJ
fbem-26171	13	27	developed	develop	VERB
fbem-26171	13	28	nations	nation	NOUN
fbem-26171	13	29	started	start	VERB
fbem-26171	13	30	waking	wake	VERB
fbem-26171	13	31	up	up	ADP
fbem-26171	13	32	to	to	ADP
fbem-26171	13	33	changes	change	NOUN
fbem-26171	13	34	in	in	ADP
fbem-26171	13	35	the	the	DET
fbem-26171	13	36	climate	climate	NOUN
fbem-26171	13	37	and	and	CCONJ
fbem-26171	13	38	lastly	lastly	ADV
fbem-26171	13	39	,	,	PUNCT
fbem-26171	13	40	strongly	strongly	ADV
fbem-26171	13	41	existent	existent	ADJ
fbem-26171	13	42	,	,	PUNCT
fbem-26171	13	43	when	when	SCONJ
fbem-26171	13	44	sustainable	sustainable	ADJ
fbem-26171	13	45	accounting	accounting	NOUN
fbem-26171	13	46	and	and	CCONJ
fbem-26171	13	47	carbon	carbon	NOUN
fbem-26171	13	48	monitoring	monitoring	NOUN
fbem-26171	13	49	is	be	AUX
fbem-26171	13	50	not	not	PART
fbem-26171	13	51	an	an	DET
fbem-26171	13	52	option	option	NOUN
fbem-26171	13	53	,	,	PUNCT
fbem-26171	13	54	but	but	CCONJ
fbem-26171	13	55	mandatory	mandatory	ADJ
fbem-26171	13	56	for	for	ADP
fbem-26171	13	57	a	a	DET
fbem-26171	13	58	large	large	ADJ
fbem-26171	13	59	subset	subset	NOUN
fbem-26171	13	60	of	of	ADP
fbem-26171	13	61	countries	country	NOUN
fbem-26171	13	62	,	,	PUNCT
fbem-26171	13	63	multinational	multinational	ADJ
fbem-26171	13	64	firms	firm	NOUN
fbem-26171	13	65	,	,	PUNCT
fbem-26171	13	66	and	and	CCONJ
fbem-26171	13	67	organizations	organization	NOUN
fbem-26171	13	68	all	all	ADV
fbem-26171	13	69	over	over	ADP
fbem-26171	13	70	the	the	DET
fbem-26171	13	71	world	world	NOUN
fbem-26171	13	72	.	.	PUNCT
fbem-26171	14	1	2	2	X
fbem-26171	14	2	.	.	AUX
fbem-26171	14	3	defining	define	VERB
fbem-26171	14	4	sustainable	sustainable	ADJ
fbem-26171	14	5	accounting	accounting	NOUN
fbem-26171	14	6	and	and	CCONJ
fbem-26171	14	7	carbon	carbon	NOUN
fbem-26171	14	8	monitoring	monitor	VERB
fbem-26171	14	9	the	the	DET
fbem-26171	14	10	main	main	ADJ
fbem-26171	14	11	definition	definition	NOUN
fbem-26171	14	12	of	of	ADP
fbem-26171	14	13	sustainability	sustainability	NOUN
fbem-26171	14	14	can	can	AUX
fbem-26171	14	15	be	be	AUX
fbem-26171	14	16	stated	state	VERB
fbem-26171	14	17	as	as	ADP
fbem-26171	14	18	a	a	DET
fbem-26171	14	19	strategy	strategy	NOUN
fbem-26171	14	20	towards	towards	ADP
fbem-26171	14	21	development	development	NOUN
fbem-26171	14	22	that	that	PRON
fbem-26171	14	23	aims	aim	VERB
fbem-26171	14	24	to	to	PART
fbem-26171	14	25	strike	strike	VERB
fbem-26171	14	26	a	a	DET
fbem-26171	14	27	mutually	mutually	ADV
fbem-26171	14	28	beneficial	beneficial	ADJ
fbem-26171	14	29	balance	balance	NOUN
fbem-26171	14	30	between	between	ADP
fbem-26171	14	31	social	social	ADJ
fbem-26171	14	32	justice	justice	NOUN
fbem-26171	14	33	,	,	PUNCT
fbem-26171	14	34	environmental	environmental	ADJ
fbem-26171	14	35	protection	protection	NOUN
fbem-26171	14	36	,	,	PUNCT
fbem-26171	14	37	and	and	CCONJ
fbem-26171	14	38	economic	economic	ADJ
fbem-26171	14	39	growth	growth	NOUN
fbem-26171	14	40	.	.	PUNCT
fbem-26171	15	1	this	this	DET
fbem-26171	15	2	idea	idea	NOUN
fbem-26171	15	3	calls	call	VERB
fbem-26171	15	4	for	for	ADP
fbem-26171	15	5	creating	create	VERB
fbem-26171	15	6	an	an	DET
fbem-26171	15	7	optimal	optimal	ADJ
fbem-26171	15	8	and	and	CCONJ
fbem-26171	15	9	scalable	scalable	ADJ
fbem-26171	15	10	balance	balance	NOUN
fbem-26171	15	11	between	between	ADP
fbem-26171	15	12	human	human	ADJ
fbem-26171	15	13	activity	activity	NOUN
fbem-26171	15	14	and	and	CCONJ
fbem-26171	15	15	the	the	DET
fbem-26171	15	16	surrounding	surround	VERB
fbem-26171	15	17	environment	environment	NOUN
fbem-26171	15	18	which	which	PRON
fbem-26171	15	19	includes	include	VERB
fbem-26171	15	20	social	social	ADJ
fbem-26171	15	21	,	,	PUNCT
fbem-26171	15	22	environmental	environmental	ADJ
fbem-26171	15	23	,	,	PUNCT
fbem-26171	15	24	and	and	CCONJ
fbem-26171	15	25	economic	economic	ADJ
fbem-26171	15	26	factors	factor	NOUN
fbem-26171	15	27	(	(	PUNCT
fbem-26171	15	28	jiao	jiao	PROPN
fbem-26171	15	29	et	et	PROPN
fbem-26171	15	30	al	al	PROPN
fbem-26171	15	31	.	.	PROPN
fbem-26171	15	32	,	,	PUNCT
fbem-26171	15	33	2023	2023	NUM
fbem-26171	15	34	)	)	PUNCT
fbem-26171	15	35	.	.	PUNCT
fbem-26171	16	1	alternatively	alternatively	ADV
fbem-26171	16	2	,	,	PUNCT
fbem-26171	16	3	it	it	PRON
fbem-26171	16	4	can	can	AUX
fbem-26171	16	5	also	also	ADV
fbem-26171	16	6	be	be	AUX
fbem-26171	16	7	defined	define	VERB
fbem-26171	16	8	as	as	ADP
fbem-26171	16	9	,	,	PUNCT
fbem-26171	16	10	sustainability	sustainability	NOUN
fbem-26171	16	11	aims	aim	VERB
fbem-26171	16	12	to	to	PART
fbem-26171	16	13	develop	develop	VERB
fbem-26171	16	14	and	and	CCONJ
fbem-26171	16	15	implement	implement	VERB
fbem-26171	16	16	methods	method	NOUN
fbem-26171	16	17	that	that	PRON
fbem-26171	16	18	satisfy	satisfy	VERB
fbem-26171	16	19	current	current	ADJ
fbem-26171	16	20	requirements	requirement	NOUN
fbem-26171	16	21	without	without	ADP
fbem-26171	16	22	sacrificing	sacrifice	VERB
fbem-26171	16	23	possibility	possibility	NOUN
fbem-26171	16	24	for	for	ADP
fbem-26171	16	25	future	future	ADJ
fbem-26171	16	26	growth	growth	NOUN
fbem-26171	16	27	and	and	CCONJ
fbem-26171	16	28	the	the	DET
fbem-26171	16	29	ability	ability	NOUN
fbem-26171	16	30	of	of	ADP
fbem-26171	16	31	upcoming	upcoming	ADJ
fbem-26171	16	32	generations	generation	NOUN
fbem-26171	16	33	to	to	PART
fbem-26171	16	34	take	take	VERB
fbem-26171	16	35	care	care	NOUN
fbem-26171	16	36	of	of	ADP
fbem-26171	16	37	themselves	themselves	PRON
fbem-26171	16	38	.	.	PUNCT
fbem-26171	17	1	this	this	PRON
fbem-26171	17	2	implies	imply	VERB
fbem-26171	17	3	that	that	SCONJ
fbem-26171	17	4	in	in	ADP
fbem-26171	17	5	addition	addition	NOUN
fbem-26171	17	6	to	to	ADP
fbem-26171	17	7	taking	take	VERB
fbem-26171	17	8	an	an	DET
fbem-26171	17	9	activity	activity	NOUN
fbem-26171	17	10	's	's	PART
fbem-26171	17	11	economic	economic	ADJ
fbem-26171	17	12	characteristics	characteristic	NOUN
fbem-26171	17	13	into	into	ADP
fbem-26171	17	14	account	account	NOUN
fbem-26171	17	15	the	the	DET
fbem-26171	17	16	long	long	ADJ
fbem-26171	17	17	-	-	PUNCT
fbem-26171	17	18	term	term	NOUN
fbem-26171	17	19	effects	effect	NOUN
fbem-26171	17	20	on	on	ADP
fbem-26171	17	21	society	society	NOUN
fbem-26171	17	22	and	and	CCONJ
fbem-26171	17	23	the	the	DET
fbem-26171	17	24	environment	environment	NOUN
fbem-26171	17	25	must	must	AUX
fbem-26171	17	26	also	also	ADV
fbem-26171	17	27	be	be	AUX
fbem-26171	17	28	considered	consider	VERB
fbem-26171	17	29	and	and	CCONJ
fbem-26171	17	30	incorporated	incorporate	VERB
fbem-26171	17	31	in	in	ADP
fbem-26171	17	32	a	a	DET
fbem-26171	17	33	decision	decision	NOUN
fbem-26171	17	34	making	making	NOUN
fbem-26171	17	35	process	process	NOUN
fbem-26171	17	36	(	(	PUNCT
fbem-26171	17	37	ogbonna	ogbonna	NOUN
fbem-26171	17	38	et	et	PROPN
fbem-26171	17	39	al	al	PROPN
fbem-26171	17	40	.	.	PROPN
fbem-26171	17	41	,	,	PUNCT
fbem-26171	17	42	2020	2020	NUM
fbem-26171	17	43	;	;	PUNCT
fbem-26171	17	44	dahash	dahash	NOUN
fbem-26171	17	45	&	&	CCONJ
fbem-26171	17	46	abdlamer	abdlamer	NOUN
fbem-26171	17	47	,	,	PUNCT
fbem-26171	17	48	2022	2022	NUM
fbem-26171	17	49	)	)	PUNCT
fbem-26171	17	50	.	.	PUNCT
fbem-26171	18	1	the	the	DET
fbem-26171	18	2	rapid	rapid	ADJ
fbem-26171	18	3	expansion	expansion	NOUN
fbem-26171	18	4	of	of	ADP
fbem-26171	18	5	industries	industry	NOUN
fbem-26171	18	6	and	and	CCONJ
fbem-26171	18	7	large	large	ADJ
fbem-26171	18	8	corporate	corporate	ADJ
fbem-26171	18	9	conglomerates	conglomerate	NOUN
fbem-26171	18	10	around	around	ADP
fbem-26171	18	11	the	the	DET
fbem-26171	18	12	world	world	NOUN
fbem-26171	18	13	has	have	AUX
fbem-26171	18	14	lead	lead	VERB
fbem-26171	18	15	to	to	ADP
fbem-26171	18	16	the	the	DET
fbem-26171	18	17	imminent	imminent	ADJ
fbem-26171	18	18	effect	effect	NOUN
fbem-26171	18	19	on	on	ADP
fbem-26171	18	20	environmental	environmental	ADJ
fbem-26171	18	21	conditions	condition	NOUN
fbem-26171	18	22	(	(	PUNCT
fbem-26171	18	23	zhou	zhou	X
fbem-26171	18	24	et	et	PROPN
fbem-26171	18	25	al	al	PROPN
fbem-26171	18	26	.	.	PROPN
fbem-26171	18	27	,	,	PUNCT
fbem-26171	18	28	2018	2018	NUM
fbem-26171	18	29	)	)	PUNCT
fbem-26171	18	30	.	.	PUNCT
fbem-26171	19	1	human	human	ADJ
fbem-26171	19	2	activity	activity	NOUN
fbem-26171	19	3	leads	lead	VERB
fbem-26171	19	4	to	to	ADP
fbem-26171	19	5	adverse	adverse	ADJ
fbem-26171	19	6	consequences	consequence	NOUN
fbem-26171	19	7	such	such	ADJ
fbem-26171	19	8	as	as	ADP
fbem-26171	19	9	a	a	DET
fbem-26171	19	10	higher	high	ADJ
fbem-26171	19	11	rate	rate	NOUN
fbem-26171	19	12	of	of	ADP
fbem-26171	19	13	depletion	depletion	NOUN
fbem-26171	19	14	of	of	ADP
fbem-26171	19	15	natural	natural	ADJ
fbem-26171	19	16	environments	environment	NOUN
fbem-26171	19	17	,	,	PUNCT
fbem-26171	19	18	the	the	DET
fbem-26171	19	19	release	release	NOUN
fbem-26171	19	20	of	of	ADP
fbem-26171	19	21	greenhouse	greenhouse	NOUN
fbem-26171	19	22	gases	gas	NOUN
fbem-26171	19	23	and	and	CCONJ
fbem-26171	19	24	accumulation	accumulation	NOUN
fbem-26171	19	25	waste	waste	NOUN
fbem-26171	19	26	.	.	PUNCT
fbem-26171	20	1	social	social	ADJ
fbem-26171	20	2	metabolism	metabolism	NOUN
fbem-26171	20	3	refers	refer	VERB
fbem-26171	20	4	to	to	ADP
fbem-26171	20	5	a	a	DET
fbem-26171	20	6	term	term	NOUN
fbem-26171	20	7	which	which	PRON
fbem-26171	20	8	relates	relate	VERB
fbem-26171	20	9	the	the	DET
fbem-26171	20	10	material	material	NOUN
fbem-26171	20	11	exchange	exchange	NOUN
fbem-26171	20	12	between	between	ADP
fbem-26171	20	13	the	the	DET
fbem-26171	20	14	overall	overall	ADJ
fbem-26171	20	15	society	society	NOUN
fbem-26171	20	16	and	and	CCONJ
fbem-26171	20	17	the	the	DET
fbem-26171	20	18	natural	natural	ADJ
fbem-26171	20	19	environment	environment	NOUN
fbem-26171	20	20	while	while	SCONJ
fbem-26171	20	21	also	also	ADV
fbem-26171	20	22	incorporating	incorporate	VERB
fbem-26171	20	23	production	production	NOUN
fbem-26171	20	24	chains	chain	NOUN
fbem-26171	20	25	and	and	CCONJ
fbem-26171	20	26	consumption	consumption	NOUN
fbem-26171	20	27	patterns	pattern	NOUN
fbem-26171	20	28	.	.	PUNCT
fbem-26171	21	1	academics	academic	NOUN
fbem-26171	21	2	have	have	AUX
fbem-26171	21	3	found	find	VERB
fbem-26171	21	4	that	that	SCONJ
fbem-26171	21	5	this	this	PRON
fbem-26171	21	6	plays	play	VERB
fbem-26171	21	7	a	a	DET
fbem-26171	21	8	key	key	ADJ
fbem-26171	21	9	role	role	NOUN
fbem-26171	21	10	in	in	ADP
fbem-26171	21	11	promoting	promote	VERB
fbem-26171	21	12	methods	method	NOUN
fbem-26171	21	13	that	that	PRON
fbem-26171	21	14	allocate	allocate	VERB
fbem-26171	21	15	resources	resource	NOUN
fbem-26171	21	16	sustainably	sustainably	ADV
fbem-26171	21	17	(	(	PUNCT
fbem-26171	21	18	phu	phu	NOUN
fbem-26171	21	19	et	et	PROPN
fbem-26171	21	20	al	al	PROPN
fbem-26171	21	21	.	.	PROPN
fbem-26171	21	22	,	,	PUNCT
fbem-26171	21	23	2020	2020	NUM
fbem-26171	21	24	)	)	PUNCT
fbem-26171	21	25	.	.	PUNCT
fbem-26171	22	1	accounting	accounting	NOUN
fbem-26171	22	2	records	record	NOUN
fbem-26171	22	3	are	be	AUX
fbem-26171	22	4	also	also	ADV
fbem-26171	22	5	a	a	DET
fbem-26171	22	6	key	key	ADJ
fbem-26171	22	7	tenet	tenet	NOUN
fbem-26171	22	8	when	when	SCONJ
fbem-26171	22	9	assessing	assess	VERB
fbem-26171	22	10	the	the	DET
fbem-26171	22	11	financial	financial	ADJ
fbem-26171	22	12	and	and	CCONJ
fbem-26171	22	13	environmental	environmental	ADJ
fbem-26171	22	14	impacts	impact	NOUN
fbem-26171	22	15	and	and	CCONJ
fbem-26171	22	16	performances	performance	NOUN
fbem-26171	22	17	of	of	ADP
fbem-26171	22	18	an	an	DET
fbem-26171	22	19	organisation	organisation	NOUN
fbem-26171	22	20	fuentes	fuente	VERB
fbem-26171	22	21	et	et	PROPN
fbem-26171	22	22	al	al	PROPN
fbem-26171	22	23	.	.	PROPN
fbem-26171	23	1	(	(	PUNCT
fbem-26171	23	2	2022	2022	NUM
fbem-26171	23	3	)	)	PUNCT
fbem-26171	23	4	.	.	PUNCT
fbem-26171	24	1	such	such	ADJ
fbem-26171	24	2	records	record	NOUN
fbem-26171	24	3	aim	aim	VERB
fbem-26171	24	4	to	to	PART
fbem-26171	24	5	provide	provide	VERB
fbem-26171	24	6	information	information	NOUN
fbem-26171	24	7	about	about	ADP
fbem-26171	24	8	the	the	DET
fbem-26171	24	9	company	company	NOUN
fbem-26171	24	10	's	's	PART
fbem-26171	24	11	environmental	environmental	ADJ
fbem-26171	24	12	management	management	NOUN
fbem-26171	24	13	by	by	ADP
fbem-26171	24	14	fusing	fuse	VERB
fbem-26171	24	15	environmental	environmental	ADJ
fbem-26171	24	16	justification	justification	NOUN
fbem-26171	24	17	with	with	ADP
fbem-26171	24	18	economic	economic	ADJ
fbem-26171	24	19	facts	fact	NOUN
fbem-26171	24	20	.	.	PUNCT
fbem-26171	25	1	sustainability	sustainability	NOUN
fbem-26171	25	2	accounting	accounting	NOUN
fbem-26171	25	3	and	and	CCONJ
fbem-26171	25	4	carbon	carbon	NOUN
fbem-26171	25	5	monitoring	monitoring	NOUN
fbem-26171	25	6	are	be	AUX
fbem-26171	25	7	becoming	become	VERB
fbem-26171	25	8	crucial	crucial	ADJ
fbem-26171	25	9	topics	topic	NOUN
fbem-26171	25	10	in	in	ADP
fbem-26171	25	11	contemporary	contemporary	ADJ
fbem-26171	25	12	corporate	corporate	ADJ
fbem-26171	25	13	management	management	NOUN
fbem-26171	25	14	as	as	SCONJ
fbem-26171	25	15	people	people	NOUN
fbem-26171	25	16	become	become	VERB
fbem-26171	25	17	more	more	ADV
fbem-26171	25	18	conscious	conscious	ADJ
fbem-26171	25	19	of	of	ADP
fbem-26171	25	20	the	the	DET
fbem-26171	25	21	detrimental	detrimental	ADJ
fbem-26171	25	22	impacts	impact	NOUN
fbem-26171	25	23	that	that	PRON
fbem-26171	25	24	economic	economic	ADJ
fbem-26171	25	25	activity	activity	NOUN
fbem-26171	25	26	has	have	VERB
fbem-26171	25	27	on	on	ADP
fbem-26171	25	28	society	society	NOUN
fbem-26171	25	29	and	and	CCONJ
fbem-26171	25	30	the	the	DET
fbem-26171	25	31	environment	environment	NOUN
fbem-26171	25	32	.	.	PUNCT
fbem-26171	26	1	in	in	ADP
fbem-26171	26	2	the	the	DET
fbem-26171	26	3	present	present	ADJ
fbem-26171	26	4	world	world	NOUN
fbem-26171	26	5	,	,	PUNCT
fbem-26171	26	6	sustainable	sustainable	ADJ
fbem-26171	26	7	accounting	accounting	NOUN
fbem-26171	26	8	is	be	AUX
fbem-26171	26	9	undertaken	undertake	VERB
fbem-26171	26	10	in	in	ADP
fbem-26171	26	11	almost	almost	ADV
fbem-26171	26	12	all	all	PRON
fbem-26171	26	13	large	large	ADJ
fbem-26171	26	14	corporations	corporation	NOUN
fbem-26171	26	15	across	across	ADP
fbem-26171	26	16	the	the	DET
fbem-26171	26	17	globe	globe	NOUN
fbem-26171	26	18	,	,	PUNCT
fbem-26171	26	19	with	with	ADP
fbem-26171	26	20	all	all	PRON
fbem-26171	26	21	of	of	ADP
fbem-26171	26	22	them	they	PRON
fbem-26171	26	23	preparing	prepare	VERB
fbem-26171	26	24	and	and	CCONJ
fbem-26171	26	25	publishing	publish	VERB
fbem-26171	26	26	reports	report	NOUN
fbem-26171	26	27	on	on	ADP
fbem-26171	26	28	their	their	PRON
fbem-26171	26	29	sustainability	sustainability	NOUN
fbem-26171	26	30	,	,	PUNCT
fbem-26171	26	31	social	social	ADJ
fbem-26171	26	32	or	or	CCONJ
fbem-26171	26	33	environmental	environmental	ADJ
fbem-26171	26	34	impacts	impact	NOUN
fbem-26171	26	35	and	and	CCONJ
fbem-26171	26	36	mitigation	mitigation	NOUN
fbem-26171	26	37	strategies	strategy	NOUN
fbem-26171	26	38	(	(	PUNCT
fbem-26171	26	39	ehnert	ehnert	NOUN
fbem-26171	26	40	et	et	PROPN
fbem-26171	26	41	al	al	PROPN
fbem-26171	26	42	.	.	PROPN
fbem-26171	26	43	,	,	PUNCT
fbem-26171	26	44	2015	2015	NUM
fbem-26171	26	45	)	)	PUNCT
fbem-26171	26	46	.	.	PUNCT
fbem-26171	27	1	hence	hence	ADV
fbem-26171	27	2	,	,	PUNCT
fbem-26171	27	3	it	it	PRON
fbem-26171	27	4	can	can	AUX
fbem-26171	27	5	be	be	AUX
fbem-26171	27	6	concluded	conclude	VERB
fbem-26171	27	7	that	that	SCONJ
fbem-26171	27	8	to	to	ADP
fbem-26171	27	9	a	a	DET
fbem-26171	27	10	large	large	ADJ
fbem-26171	27	11	extent	extent	NOUN
fbem-26171	27	12	,	,	PUNCT
fbem-26171	27	13	this	this	DET
fbem-26171	27	14	process	process	NOUN
fbem-26171	27	15	has	have	AUX
fbem-26171	27	16	been	be	AUX
fbem-26171	27	17	institutionalised	institutionalise	VERB
fbem-26171	27	18	and	and	CCONJ
fbem-26171	27	19	is	be	AUX
fbem-26171	27	20	a	a	DET
fbem-26171	27	21	de	de	X
fbem-26171	27	22	facto	facto	X
fbem-26171	27	23	instance	instance	NOUN
fbem-26171	27	24	for	for	ADP
fbem-26171	27	25	most	most	ADJ
fbem-26171	27	26	companies	company	NOUN
fbem-26171	27	27	,	,	PUNCT
fbem-26171	27	28	despite	despite	SCONJ
fbem-26171	27	29	being	be	AUX
fbem-26171	27	30	voluntary	voluntary	ADJ
fbem-26171	27	31	.	.	PUNCT
fbem-26171	28	1	sustainable	sustainable	ADJ
fbem-26171	28	2	accounting	accounting	NOUN
fbem-26171	28	3	can	can	AUX
fbem-26171	28	4	briefly	briefly	ADV
fbem-26171	28	5	be	be	AUX
fbem-26171	28	6	defined	define	VERB
fbem-26171	28	7	as	as	ADP
fbem-26171	28	8	frameworks	framework	NOUN
fbem-26171	28	9	which	which	PRON
fbem-26171	28	10	are	be	AUX
fbem-26171	28	11	non	non	ADJ
fbem-26171	28	12	-	-	ADJ
fbem-26171	28	13	financial	financial	ADJ
fbem-26171	28	14	in	in	ADP
fbem-26171	28	15	nature	nature	NOUN
fbem-26171	28	16	and	and	CCONJ
fbem-26171	28	17	aims	aim	VERB
fbem-26171	28	18	to	to	PART
fbem-26171	28	19	analyse	analyse	VERB
fbem-26171	28	20	a	a	DET
fbem-26171	28	21	67	67	NUM
fbem-26171	28	22	company	company	NOUN
fbem-26171	28	23	based	base	VERB
fbem-26171	28	24	on	on	ADP
fbem-26171	28	25	their	their	PRON
fbem-26171	28	26	social	social	ADJ
fbem-26171	28	27	,	,	PUNCT
fbem-26171	28	28	environment	environment	NOUN
fbem-26171	28	29	and	and	CCONJ
fbem-26171	28	30	economic	economic	ADJ
fbem-26171	28	31	impact	impact	NOUN
fbem-26171	28	32	reports	report	NOUN
fbem-26171	28	33	(	(	PUNCT
fbem-26171	28	34	larrinaga	larrinaga	NOUN
fbem-26171	28	35	&	&	CCONJ
fbem-26171	28	36	bebbington	bebbington	PROPN
fbem-26171	28	37	,	,	PUNCT
fbem-26171	28	38	2021	2021	NUM
fbem-26171	28	39	)	)	PUNCT
fbem-26171	28	40	.	.	PUNCT
fbem-26171	29	1	formally	formally	ADV
fbem-26171	29	2	,	,	PUNCT
fbem-26171	29	3	sustainability	sustainability	NOUN
fbem-26171	29	4	accounting	accounting	NOUN
fbem-26171	29	5	practice	practice	NOUN
fbem-26171	29	6	is	be	AUX
fbem-26171	29	7	a	a	DET
fbem-26171	29	8	subcategory	subcategory	NOUN
fbem-26171	29	9	of	of	ADP
fbem-26171	29	10	traditional	traditional	ADJ
fbem-26171	29	11	financial	financial	ADJ
fbem-26171	29	12	accounting	accounting	NOUN
fbem-26171	29	13	which	which	PRON
fbem-26171	29	14	requires	require	VERB
fbem-26171	29	15	companies	company	NOUN
fbem-26171	29	16	to	to	PART
fbem-26171	29	17	report	report	VERB
fbem-26171	29	18	,	,	PUNCT
fbem-26171	29	19	collect	collect	VERB
fbem-26171	29	20	and	and	CCONJ
fbem-26171	29	21	analyse	analyse	VERB
fbem-26171	29	22	their	their	PRON
fbem-26171	29	23	sustainability	sustainability	NOUN
fbem-26171	29	24	related	relate	VERB
fbem-26171	29	25	information	information	NOUN
fbem-26171	29	26	and	and	CCONJ
fbem-26171	29	27	act	act	VERB
fbem-26171	29	28	as	as	ADP
fbem-26171	29	29	crucial	crucial	ADJ
fbem-26171	29	30	triggers	trigger	NOUN
fbem-26171	29	31	for	for	ADP
fbem-26171	29	32	corporate	corporate	ADJ
fbem-26171	29	33	management	management	NOUN
fbem-26171	29	34	under	under	ADP
fbem-26171	29	35	corporate	corporate	ADJ
fbem-26171	29	36	sustainability	sustainability	NOUN
fbem-26171	29	37	(	(	PUNCT
fbem-26171	29	38	schaltegger	schaltegger	NOUN
fbem-26171	29	39	et	et	PROPN
fbem-26171	29	40	al	al	PROPN
fbem-26171	29	41	.	.	PROPN
fbem-26171	29	42	,	,	PUNCT
fbem-26171	29	43	2006	2006	NUM
fbem-26171	29	44	)	)	PUNCT
fbem-26171	29	45	.	.	PUNCT
fbem-26171	30	1	the	the	DET
fbem-26171	30	2	term	term	NOUN
fbem-26171	30	3	also	also	ADV
fbem-26171	30	4	is	be	AUX
fbem-26171	30	5	known	know	VERB
fbem-26171	30	6	by	by	ADP
fbem-26171	30	7	multiple	multiple	ADJ
fbem-26171	30	8	terms	term	NOUN
fbem-26171	30	9	across	across	ADP
fbem-26171	30	10	the	the	DET
fbem-26171	30	11	globe	globe	NOUN
fbem-26171	30	12	,	,	PUNCT
fbem-26171	30	13	such	such	ADJ
fbem-26171	30	14	as	as	ADP
fbem-26171	30	15	triple	triple	ADJ
fbem-26171	30	16	bottom	bottom	ADJ
fbem-26171	30	17	line	line	NOUN
fbem-26171	30	18	accounting	accounting	NOUN
fbem-26171	30	19	,	,	PUNCT
fbem-26171	30	20	carbon	carbon	NOUN
fbem-26171	30	21	accounting	accounting	NOUN
fbem-26171	30	22	,	,	PUNCT
fbem-26171	30	23	emissions	emission	NOUN
fbem-26171	30	24	accounting	accounting	NOUN
fbem-26171	30	25	etc	etc	X
fbem-26171	30	26	.	.	X
fbem-26171	30	27	carbon	carbon	NOUN
fbem-26171	30	28	monitoring	monitoring	NOUN
fbem-26171	30	29	is	be	AUX
fbem-26171	30	30	complimentary	complimentary	ADJ
fbem-26171	30	31	to	to	ADP
fbem-26171	30	32	sustainable	sustainable	ADJ
fbem-26171	30	33	accounting	accounting	NOUN
fbem-26171	30	34	and	and	CCONJ
fbem-26171	30	35	can	can	AUX
fbem-26171	30	36	be	be	AUX
fbem-26171	30	37	defined	define	VERB
fbem-26171	30	38	as	as	ADP
fbem-26171	30	39	recognizing	recognize	VERB
fbem-26171	30	40	and	and	CCONJ
fbem-26171	30	41	monitoring	monitor	VERB
fbem-26171	30	42	the	the	DET
fbem-26171	30	43	emissions	emission	NOUN
fbem-26171	30	44	of	of	ADP
fbem-26171	30	45	carbon	carbon	NOUN
fbem-26171	30	46	dioxide	dioxide	NOUN
fbem-26171	30	47	and	and	CCONJ
fbem-26171	30	48	greenhouse	greenhouse	NOUN
fbem-26171	30	49	gases	gas	NOUN
fbem-26171	30	50	across	across	ADP
fbem-26171	30	51	the	the	DET
fbem-26171	30	52	supply	supply	NOUN
fbem-26171	30	53	chain	chain	NOUN
fbem-26171	30	54	of	of	ADP
fbem-26171	30	55	a	a	DET
fbem-26171	30	56	company	company	NOUN
fbem-26171	30	57	,	,	PUNCT
fbem-26171	30	58	and	and	CCONJ
fbem-26171	30	59	then	then	ADV
fbem-26171	30	60	using	use	VERB
fbem-26171	30	61	this	this	DET
fbem-26171	30	62	information	information	NOUN
fbem-26171	30	63	to	to	PART
fbem-26171	30	64	perform	perform	VERB
fbem-26171	30	65	a	a	DET
fbem-26171	30	66	monetary	monetary	ADJ
fbem-26171	30	67	and	and	CCONJ
fbem-26171	30	68	non	non	ADJ
fbem-26171	30	69	-	-	ADJ
fbem-26171	30	70	monetary	monetary	ADJ
fbem-26171	30	71	evaluation	evaluation	NOUN
fbem-26171	30	72	when	when	SCONJ
fbem-26171	30	73	integrated	integrate	VERB
fbem-26171	30	74	with	with	ADP
fbem-26171	30	75	sustainable	sustainable	ADJ
fbem-26171	30	76	accounting	accounting	NOUN
fbem-26171	30	77	methods	method	NOUN
fbem-26171	30	78	(	(	PUNCT
fbem-26171	30	79	stechemesser	stechemesser	NOUN
fbem-26171	30	80	&	&	CCONJ
fbem-26171	30	81	guenther	guenther	PROPN
fbem-26171	30	82	,	,	PUNCT
fbem-26171	30	83	2012	2012	NUM
fbem-26171	30	84	)	)	PUNCT
fbem-26171	30	85	.	.	PUNCT
fbem-26171	31	1	calculation	calculation	NOUN
fbem-26171	31	2	approaches	approach	NOUN
fbem-26171	31	3	to	to	ADP
fbem-26171	31	4	carbon	carbon	NOUN
fbem-26171	31	5	monitoring	monitoring	NOUN
fbem-26171	31	6	also	also	ADV
fbem-26171	31	7	differ	differ	VERB
fbem-26171	31	8	depending	depend	VERB
fbem-26171	31	9	on	on	ADP
fbem-26171	31	10	geography	geography	NOUN
fbem-26171	31	11	,	,	PUNCT
fbem-26171	31	12	regulations	regulation	NOUN
fbem-26171	31	13	and	and	CCONJ
fbem-26171	31	14	standards	standard	NOUN
fbem-26171	31	15	followed	follow	VERB
fbem-26171	31	16	.	.	PUNCT
fbem-26171	32	1	however	however	ADV
fbem-26171	32	2	,	,	PUNCT
fbem-26171	32	3	the	the	DET
fbem-26171	32	4	two	two	NUM
fbem-26171	32	5	most	most	ADV
fbem-26171	32	6	prominent	prominent	ADJ
fbem-26171	32	7	methods	method	NOUN
fbem-26171	32	8	of	of	ADP
fbem-26171	32	9	carbon	carbon	NOUN
fbem-26171	32	10	monitoring	monitoring	NOUN
fbem-26171	32	11	are	be	AUX
fbem-26171	32	12	,	,	PUNCT
fbem-26171	32	13	firstly	firstly	ADV
fbem-26171	32	14	,	,	PUNCT
fbem-26171	32	15	an	an	DET
fbem-26171	32	16	approach	approach	NOUN
fbem-26171	32	17	based	base	VERB
fbem-26171	32	18	on	on	ADP
fbem-26171	32	19	territorial	territorial	ADJ
fbem-26171	32	20	limits	limit	NOUN
fbem-26171	32	21	,	,	PUNCT
fbem-26171	32	22	which	which	PRON
fbem-26171	32	23	is	be	AUX
fbem-26171	32	24	principally	principally	ADV
fbem-26171	32	25	used	use	VERB
fbem-26171	32	26	to	to	PART
fbem-26171	32	27	generate	generate	VERB
fbem-26171	32	28	inventory	inventory	NOUN
fbem-26171	32	29	reports	report	NOUN
fbem-26171	32	30	after	after	ADP
fbem-26171	32	31	analysing	analyse	VERB
fbem-26171	32	32	greenhouse	greenhouse	NOUN
fbem-26171	32	33	gas	gas	NOUN
fbem-26171	32	34	emissions	emission	NOUN
fbem-26171	32	35	within	within	ADP
fbem-26171	32	36	defined	define	VERB
fbem-26171	32	37	territories	territory	NOUN
fbem-26171	32	38	,	,	PUNCT
fbem-26171	32	39	and	and	CCONJ
fbem-26171	32	40	secondly	secondly	ADV
fbem-26171	32	41	,	,	PUNCT
fbem-26171	32	42	the	the	DET
fbem-26171	32	43	carbon	carbon	NOUN
fbem-26171	32	44	footprint	footprint	NOUN
fbem-26171	32	45	approach	approach	NOUN
fbem-26171	32	46	,	,	PUNCT
fbem-26171	32	47	which	which	PRON
fbem-26171	32	48	undertakes	undertake	VERB
fbem-26171	32	49	carbon	carbon	NOUN
fbem-26171	32	50	monitoring	monitoring	NOUN
fbem-26171	32	51	for	for	ADP
fbem-26171	32	52	an	an	DET
fbem-26171	32	53	organization	organization	NOUN
fbem-26171	32	54	or	or	CCONJ
fbem-26171	32	55	area	area	NOUN
fbem-26171	32	56	,	,	PUNCT
fbem-26171	32	57	and	and	CCONJ
fbem-26171	32	58	the	the	DET
fbem-26171	32	59	impact	impact	NOUN
fbem-26171	32	60	of	of	ADP
fbem-26171	32	61	a	a	DET
fbem-26171	32	62	product	product	NOUN
fbem-26171	32	63	in	in	ADP
fbem-26171	32	64	each	each	DET
fbem-26171	32	65	stage	stage	NOUN
fbem-26171	32	66	of	of	ADP
fbem-26171	32	67	their	their	PRON
fbem-26171	32	68	life	life	NOUN
fbem-26171	32	69	cycle	cycle	NOUN
fbem-26171	32	70	on	on	ADP
fbem-26171	32	71	carbon	carbon	NOUN
fbem-26171	32	72	emissions	emission	NOUN
fbem-26171	32	73	(	(	PUNCT
fbem-26171	32	74	brohé	brohé	NOUN
fbem-26171	32	75	,	,	PUNCT
fbem-26171	32	76	2017	2017	NUM
fbem-26171	32	77	)	)	PUNCT
fbem-26171	32	78	.	.	PUNCT
fbem-26171	33	1	3	3	NUM
fbem-26171	33	2	.	.	NUM
fbem-26171	33	3	1960s	1960s	NUM
fbem-26171	33	4	:	:	PUNCT
fbem-26171	33	5	pre	pre	ADJ
fbem-26171	33	6	-	-	ADJ
fbem-26171	33	7	existence	existence	ADJ
fbem-26171	33	8	era	era	NOUN
fbem-26171	33	9	of	of	ADP
fbem-26171	33	10	sustainable	sustainable	ADJ
fbem-26171	33	11	accounting	accounting	NOUN
fbem-26171	33	12	and	and	CCONJ
fbem-26171	33	13	carbon	carbon	NOUN
fbem-26171	33	14	monitoring	monitoring	NOUN
fbem-26171	33	15	prior	prior	ADV
fbem-26171	33	16	to	to	ADP
fbem-26171	33	17	1960s	1960	NOUN
fbem-26171	33	18	,	,	PUNCT
fbem-26171	33	19	a	a	DET
fbem-26171	33	20	few	few	ADJ
fbem-26171	33	21	academics	academic	NOUN
fbem-26171	33	22	had	have	AUX
fbem-26171	33	23	begun	begin	VERB
fbem-26171	33	24	to	to	PART
fbem-26171	33	25	introduce	introduce	VERB
fbem-26171	33	26	the	the	DET
fbem-26171	33	27	concept	concept	NOUN
fbem-26171	33	28	of	of	ADP
fbem-26171	33	29	corporate	corporate	ADJ
fbem-26171	33	30	social	social	ADJ
fbem-26171	33	31	responsibility	responsibility	NOUN
fbem-26171	33	32	,	,	PUNCT
fbem-26171	33	33	where	where	SCONJ
fbem-26171	33	34	a	a	DET
fbem-26171	33	35	noted	noted	ADJ
fbem-26171	33	36	academic	academic	NOUN
fbem-26171	33	37	,	,	PUNCT
fbem-26171	33	38	harvard	harvard	PROPN
fbem-26171	33	39	r	r	PROPN
fbem-26171	33	40	bowen	bowen	PROPN
fbem-26171	33	41	,	,	PUNCT
fbem-26171	33	42	in	in	ADP
fbem-26171	33	43	his	his	PRON
fbem-26171	33	44	book	book	NOUN
fbem-26171	33	45	named	name	VERB
fbem-26171	33	46	social	social	ADJ
fbem-26171	33	47	responsibilities	responsibility	NOUN
fbem-26171	33	48	of	of	ADP
fbem-26171	33	49	the	the	DET
fbem-26171	33	50	businessman	businessman	NOUN
fbem-26171	33	51	(	(	PUNCT
fbem-26171	33	52	srb	srb	PROPN
fbem-26171	33	53	)	)	PUNCT
fbem-26171	33	54	argued	argue	VERB
fbem-26171	33	55	that	that	SCONJ
fbem-26171	33	56	businesses	business	NOUN
fbem-26171	33	57	should	should	AUX
fbem-26171	33	58	not	not	PART
fbem-26171	33	59	focus	focus	VERB
fbem-26171	33	60	solely	solely	ADV
fbem-26171	33	61	on	on	ADP
fbem-26171	33	62	short	short	ADJ
fbem-26171	33	63	term	term	NOUN
fbem-26171	33	64	gains	gain	NOUN
fbem-26171	33	65	from	from	ADP
fbem-26171	33	66	consumers	consumer	NOUN
fbem-26171	33	67	which	which	PRON
fbem-26171	33	68	are	be	AUX
fbem-26171	33	69	economic	economic	ADJ
fbem-26171	33	70	in	in	ADP
fbem-26171	33	71	nature	nature	NOUN
fbem-26171	33	72	,	,	PUNCT
fbem-26171	33	73	and	and	CCONJ
fbem-26171	33	74	rather	rather	ADV
fbem-26171	33	75	focus	focus	VERB
fbem-26171	33	76	on	on	ADP
fbem-26171	33	77	how	how	SCONJ
fbem-26171	33	78	their	their	PRON
fbem-26171	33	79	decisions	decision	NOUN
fbem-26171	33	80	may	may	AUX
fbem-26171	33	81	impact	impact	VERB
fbem-26171	33	82	society	society	NOUN
fbem-26171	33	83	and	and	CCONJ
fbem-26171	33	84	integrate	integrate	VERB
fbem-26171	33	85	such	such	ADJ
fbem-26171	33	86	outcomes	outcome	NOUN
fbem-26171	33	87	in	in	ADP
fbem-26171	33	88	their	their	PRON
fbem-26171	33	89	decision	decision	NOUN
fbem-26171	33	90	making	make	VERB
fbem-26171	33	91	processes	process	NOUN
fbem-26171	33	92	(	(	PUNCT
fbem-26171	33	93	acquier	acquier	NOUN
fbem-26171	33	94	et	et	PROPN
fbem-26171	33	95	al	al	PROPN
fbem-26171	33	96	.	.	PROPN
fbem-26171	33	97	,	,	PUNCT
fbem-26171	33	98	2011	2011	NUM
fbem-26171	33	99	)	)	PUNCT
fbem-26171	33	100	.	.	PUNCT
fbem-26171	34	1	sustainable	sustainable	ADJ
fbem-26171	34	2	accounting	accounting	NOUN
fbem-26171	34	3	and	and	CCONJ
fbem-26171	34	4	carbon	carbon	NOUN
fbem-26171	34	5	monitoring	monitoring	NOUN
fbem-26171	34	6	are	be	AUX
fbem-26171	34	7	terms	term	NOUN
fbem-26171	34	8	which	which	PRON
fbem-26171	34	9	have	have	AUX
fbem-26171	34	10	been	be	AUX
fbem-26171	34	11	of	of	ADP
fbem-26171	34	12	complementary	complementary	ADJ
fbem-26171	34	13	importance	importance	NOUN
fbem-26171	34	14	since	since	SCONJ
fbem-26171	34	15	global	global	ADJ
fbem-26171	34	16	warming	warming	NOUN
fbem-26171	34	17	,	,	PUNCT
fbem-26171	34	18	climate	climate	NOUN
fbem-26171	34	19	change	change	NOUN
fbem-26171	34	20	and	and	CCONJ
fbem-26171	34	21	carbon	carbon	NOUN
fbem-26171	34	22	emissions	emission	NOUN
fbem-26171	34	23	had	have	VERB
fbem-26171	34	24	consequences	consequence	NOUN
fbem-26171	34	25	which	which	PRON
fbem-26171	34	26	became	become	VERB
fbem-26171	34	27	increasingly	increasingly	ADV
fbem-26171	34	28	apparent	apparent	ADJ
fbem-26171	34	29	.	.	PUNCT
fbem-26171	35	1	however	however	ADV
fbem-26171	35	2	,	,	PUNCT
fbem-26171	35	3	in	in	ADP
fbem-26171	35	4	the	the	DET
fbem-26171	35	5	1960s	1960	NOUN
fbem-26171	35	6	,	,	PUNCT
fbem-26171	35	7	the	the	DET
fbem-26171	35	8	prevalence	prevalence	NOUN
fbem-26171	35	9	of	of	ADP
fbem-26171	35	10	such	such	ADJ
fbem-26171	35	11	terms	term	NOUN
fbem-26171	35	12	was	be	AUX
fbem-26171	35	13	relatively	relatively	ADV
fbem-26171	35	14	inexistent	inexistent	ADJ
fbem-26171	35	15	.	.	PUNCT
fbem-26171	36	1	the	the	DET
fbem-26171	36	2	late	late	ADJ
fbem-26171	36	3	1960s	1960	NOUN
fbem-26171	36	4	saw	see	VERB
fbem-26171	36	5	increasing	increase	VERB
fbem-26171	36	6	awareness	awareness	NOUN
fbem-26171	36	7	of	of	ADP
fbem-26171	36	8	environmental	environmental	ADJ
fbem-26171	36	9	problems	problem	NOUN
fbem-26171	36	10	and	and	CCONJ
fbem-26171	36	11	issues	issue	NOUN
fbem-26171	36	12	,	,	PUNCT
fbem-26171	36	13	with	with	ADP
fbem-26171	36	14	phenomena	phenomenon	NOUN
fbem-26171	36	15	such	such	ADJ
fbem-26171	36	16	as	as	ADP
fbem-26171	36	17	the	the	DET
fbem-26171	36	18	earth	earth	NOUN
fbem-26171	36	19	week	week	NOUN
fbem-26171	36	20	,	,	PUNCT
fbem-26171	36	21	which	which	PRON
fbem-26171	36	22	saw	see	VERB
fbem-26171	36	23	organizations	organization	NOUN
fbem-26171	36	24	and	and	CCONJ
fbem-26171	36	25	institutions	institution	NOUN
fbem-26171	36	26	acknowledge	acknowledge	VERB
fbem-26171	36	27	the	the	DET
fbem-26171	36	28	degradation	degradation	NOUN
fbem-26171	36	29	to	to	ADP
fbem-26171	36	30	the	the	DET
fbem-26171	36	31	environment	environment	NOUN
fbem-26171	36	32	,	,	PUNCT
fbem-26171	36	33	and	and	CCONJ
fbem-26171	36	34	state	state	NOUN
fbem-26171	36	35	and	and	CCONJ
fbem-26171	36	36	federal	federal	ADJ
fbem-26171	36	37	level	level	NOUN
fbem-26171	36	38	control	control	NOUN
fbem-26171	36	39	laws	law	NOUN
fbem-26171	36	40	being	be	AUX
fbem-26171	36	41	introduced	introduce	VERB
fbem-26171	36	42	and	and	CCONJ
fbem-26171	36	43	implemented	implement	VERB
fbem-26171	36	44	well	well	ADV
fbem-26171	36	45	until	until	ADP
fbem-26171	36	46	the	the	DET
fbem-26171	36	47	1970s	1970	NOUN
fbem-26171	36	48	(	(	PUNCT
fbem-26171	36	49	buttel	buttel	NOUN
fbem-26171	36	50	,	,	PUNCT
fbem-26171	36	51	1974	1974	NUM
fbem-26171	36	52	)	)	PUNCT
fbem-26171	36	53	.	.	PUNCT
fbem-26171	37	1	the	the	DET
fbem-26171	37	2	1960s	1960s	NUM
fbem-26171	37	3	was	be	AUX
fbem-26171	37	4	a	a	DET
fbem-26171	37	5	landmark	landmark	ADJ
fbem-26171	37	6	moment	moment	NOUN
fbem-26171	37	7	in	in	ADP
fbem-26171	37	8	the	the	DET
fbem-26171	37	9	history	history	NOUN
fbem-26171	37	10	of	of	ADP
fbem-26171	37	11	sustainable	sustainable	ADJ
fbem-26171	37	12	accounting	accounting	NOUN
fbem-26171	37	13	and	and	CCONJ
fbem-26171	37	14	carbon	carbon	NOUN
fbem-26171	37	15	monitoring	monitoring	NOUN
fbem-26171	37	16	,	,	PUNCT
fbem-26171	37	17	as	as	SCONJ
fbem-26171	37	18	the	the	DET
fbem-26171	37	19	environmentalist	environmentalist	NOUN
fbem-26171	37	20	movement	movement	NOUN
fbem-26171	37	21	gained	gain	VERB
fbem-26171	37	22	traction	traction	NOUN
fbem-26171	37	23	.	.	PUNCT
fbem-26171	38	1	the	the	DET
fbem-26171	38	2	green	green	PROPN
fbem-26171	38	3	awareness	awareness	NOUN
fbem-26171	38	4	movement	movement	NOUN
fbem-26171	38	5	,	,	PUNCT
fbem-26171	38	6	in	in	ADP
fbem-26171	38	7	the	the	DET
fbem-26171	38	8	mid	mid	ADJ
fbem-26171	38	9	1960s	1960	NOUN
fbem-26171	38	10	lobbied	lobby	VERB
fbem-26171	38	11	against	against	ADP
fbem-26171	38	12	the	the	DET
fbem-26171	38	13	congress	congress	PROPN
fbem-26171	38	14	in	in	ADP
fbem-26171	38	15	the	the	DET
fbem-26171	38	16	us	us	PROPN
fbem-26171	38	17	,	,	PUNCT
fbem-26171	38	18	and	and	CCONJ
fbem-26171	38	19	directed	direct	VERB
fbem-26171	38	20	their	their	PRON
fbem-26171	38	21	attention	attention	NOUN
fbem-26171	38	22	towards	towards	ADP
fbem-26171	38	23	pollution	pollution	NOUN
fbem-26171	38	24	concerns	concern	NOUN
fbem-26171	38	25	,	,	PUNCT
fbem-26171	38	26	with	with	ADP
fbem-26171	38	27	the	the	DET
fbem-26171	38	28	effective	effective	ADJ
fbem-26171	38	29	outcome	outcome	NOUN
fbem-26171	38	30	of	of	ADP
fbem-26171	38	31	forcing	force	VERB
fbem-26171	38	32	the	the	DET
fbem-26171	38	33	government	government	NOUN
fbem-26171	38	34	to	to	PART
fbem-26171	38	35	adopt	adopt	VERB
fbem-26171	38	36	legislation	legislation	NOUN
fbem-26171	38	37	which	which	PRON
fbem-26171	38	38	would	would	AUX
fbem-26171	38	39	encourage	encourage	VERB
fbem-26171	38	40	cleaner	clean	ADJ
fbem-26171	38	41	land	land	NOUN
fbem-26171	38	42	and	and	CCONJ
fbem-26171	38	43	water	water	NOUN
fbem-26171	38	44	(	(	PUNCT
fbem-26171	38	45	peterson	peterson	NOUN
fbem-26171	38	46	,	,	PUNCT
fbem-26171	38	47	2022	2022	NUM
fbem-26171	38	48	)	)	PUNCT
fbem-26171	38	49	.	.	PUNCT
fbem-26171	39	1	the	the	DET
fbem-26171	39	2	catalyst	catalyst	NOUN
fbem-26171	39	3	to	to	ADP
fbem-26171	39	4	the	the	DET
fbem-26171	39	5	1960s	1960	NOUN
fbem-26171	39	6	movement	movement	NOUN
fbem-26171	39	7	was	be	AUX
fbem-26171	39	8	understood	understand	VERB
fbem-26171	39	9	to	to	PART
fbem-26171	39	10	be	be	AUX
fbem-26171	39	11	a	a	DET
fbem-26171	39	12	general	general	ADJ
fbem-26171	39	13	rise	rise	NOUN
fbem-26171	39	14	in	in	ADP
fbem-26171	39	15	interest	interest	NOUN
fbem-26171	39	16	of	of	ADP
fbem-26171	39	17	conservationist	conservationist	NOUN
fbem-26171	39	18	causes	cause	VERB
fbem-26171	39	19	globally	globally	ADV
fbem-26171	39	20	in	in	ADP
fbem-26171	39	21	the	the	DET
fbem-26171	39	22	post	post	NOUN
fbem-26171	39	23	world	world	NOUN
fbem-26171	39	24	war	war	PROPN
fbem-26171	39	25	2	2	NUM
fbem-26171	39	26	era	era	NOUN
fbem-26171	39	27	.	.	PUNCT
fbem-26171	40	1	in	in	ADP
fbem-26171	40	2	the	the	DET
fbem-26171	40	3	united	united	PROPN
fbem-26171	40	4	states	states	PROPN
fbem-26171	40	5	,	,	PUNCT
fbem-26171	40	6	the	the	PRON
fbem-26171	40	7	then	then	ADV
fbem-26171	40	8	president	president	PROPN
fbem-26171	40	9	lyndon	lyndon	PROPN
fbem-26171	40	10	b	b	PROPN
fbem-26171	40	11	johnson	johnson	PROPN
fbem-26171	40	12	signed	sign	VERB
fbem-26171	40	13	over	over	ADP
fbem-26171	40	14	300	300	NUM
fbem-26171	40	15	conservation	conservation	NOUN
fbem-26171	40	16	and	and	CCONJ
fbem-26171	40	17	beautification	beautification	NOUN
fbem-26171	40	18	initiatives	initiative	NOUN
fbem-26171	40	19	,	,	PUNCT
fbem-26171	40	20	between	between	ADP
fbem-26171	40	21	1963	1963	NUM
fbem-26171	40	22	to	to	ADP
fbem-26171	40	23	1968	1968	NUM
fbem-26171	40	24	,	,	PUNCT
fbem-26171	40	25	with	with	ADP
fbem-26171	40	26	the	the	DET
fbem-26171	40	27	backing	backing	NOUN
fbem-26171	40	28	of	of	ADP
fbem-26171	40	29	approximately	approximately	ADV
fbem-26171	40	30	$	$	SYM
fbem-26171	40	31	12	12	NUM
fbem-26171	40	32	billion	billion	NUM
fbem-26171	40	33	from	from	ADP
fbem-26171	40	34	public	public	ADJ
fbem-26171	40	35	funds	fund	NOUN
fbem-26171	40	36	.	.	PUNCT
fbem-26171	41	1	in	in	ADP
fbem-26171	41	2	the	the	DET
fbem-26171	41	3	1960s	1960	NOUN
fbem-26171	41	4	decade	decade	NOUN
fbem-26171	41	5	,	,	PUNCT
fbem-26171	41	6	the	the	DET
fbem-26171	41	7	growing	grow	VERB
fbem-26171	41	8	interest	interest	NOUN
fbem-26171	41	9	in	in	ADP
fbem-26171	41	10	sustainability	sustainability	NOUN
fbem-26171	41	11	practices	practice	NOUN
fbem-26171	41	12	inevitably	inevitably	ADV
fbem-26171	41	13	found	find	VERB
fbem-26171	41	14	its	its	PRON
fbem-26171	41	15	way	way	NOUN
fbem-26171	41	16	to	to	ADP
fbem-26171	41	17	corporate	corporate	ADJ
fbem-26171	41	18	institutions	institution	NOUN
fbem-26171	41	19	and	and	CCONJ
fbem-26171	41	20	consequently	consequently	ADV
fbem-26171	41	21	,	,	PUNCT
fbem-26171	41	22	accounting	accounting	NOUN
fbem-26171	41	23	methods	method	NOUN
fbem-26171	41	24	.	.	PUNCT
fbem-26171	42	1	the	the	DET
fbem-26171	42	2	stand	stand	VERB
fbem-26171	42	3	-	-	PUNCT
fbem-26171	42	4	alone	alone	ADV
fbem-26171	42	5	non	non	ADJ
fbem-26171	42	6	financial	financial	ADJ
fbem-26171	42	7	reports	report	NOUN
fbem-26171	42	8	of	of	ADP
fbem-26171	42	9	companies	company	NOUN
fbem-26171	42	10	were	be	AUX
fbem-26171	42	11	initial	initial	ADJ
fbem-26171	42	12	reporting	reporting	NOUN
fbem-26171	42	13	tools	tool	NOUN
fbem-26171	42	14	which	which	PRON
fbem-26171	42	15	distributed	distribute	VERB
fbem-26171	42	16	information	information	NOUN
fbem-26171	42	17	to	to	ADP
fbem-26171	42	18	the	the	DET
fbem-26171	42	19	external	external	ADJ
fbem-26171	42	20	stakeholders	stakeholder	NOUN
fbem-26171	42	21	of	of	ADP
fbem-26171	42	22	the	the	DET
fbem-26171	42	23	company	company	NOUN
fbem-26171	42	24	.	.	PUNCT
fbem-26171	43	1	europe	europe	PROPN
fbem-26171	43	2	saw	see	VERB
fbem-26171	43	3	an	an	DET
fbem-26171	43	4	increase	increase	NOUN
fbem-26171	43	5	and	and	CCONJ
fbem-26171	43	6	the	the	DET
fbem-26171	43	7	first	first	ADJ
fbem-26171	43	8	instances	instance	NOUN
fbem-26171	43	9	of	of	ADP
fbem-26171	43	10	social	social	ADJ
fbem-26171	43	11	reporting	reporting	NOUN
fbem-26171	43	12	being	be	AUX
fbem-26171	43	13	undertaken	undertake	VERB
fbem-26171	43	14	,	,	PUNCT
fbem-26171	43	15	in	in	ADP
fbem-26171	43	16	countries	country	NOUN
fbem-26171	43	17	such	such	ADJ
fbem-26171	43	18	as	as	ADP
fbem-26171	43	19	france	france	PROPN
fbem-26171	43	20	and	and	CCONJ
fbem-26171	43	21	netherlands	netherlands	PROPN
fbem-26171	43	22	.	.	PUNCT
fbem-26171	44	1	subsequently	subsequently	ADV
fbem-26171	44	2	,	,	PUNCT
fbem-26171	44	3	other	other	ADJ
fbem-26171	44	4	european	european	ADJ
fbem-26171	44	5	countries	country	NOUN
fbem-26171	44	6	such	such	ADJ
fbem-26171	44	7	as	as	ADP
fbem-26171	44	8	austria	austria	PROPN
fbem-26171	44	9	,	,	PUNCT
fbem-26171	44	10	switzerland	switzerland	PROPN
fbem-26171	44	11	and	and	CCONJ
fbem-26171	44	12	germany	germany	PROPN
fbem-26171	44	13	used	use	VERB
fbem-26171	44	14	the	the	DET
fbem-26171	44	15	established	establish	VERB
fbem-26171	44	16	social	social	ADJ
fbem-26171	44	17	reporting	reporting	NOUN
fbem-26171	44	18	standards	standard	NOUN
fbem-26171	44	19	to	to	PART
fbem-26171	44	20	form	form	VERB
fbem-26171	44	21	the	the	DET
fbem-26171	44	22	initial	initial	ADJ
fbem-26171	44	23	basis	basis	NOUN
fbem-26171	44	24	of	of	ADP
fbem-26171	44	25	implementing	implement	VERB
fbem-26171	44	26	the	the	DET
fbem-26171	44	27	reporting	reporting	NOUN
fbem-26171	44	28	of	of	ADP
fbem-26171	44	29	environmental	environmental	ADJ
fbem-26171	44	30	standards	standard	NOUN
fbem-26171	44	31	,	,	PUNCT
fbem-26171	44	32	marking	mark	VERB
fbem-26171	44	33	a	a	DET
fbem-26171	44	34	significant	significant	ADJ
fbem-26171	44	35	milestone	milestone	NOUN
fbem-26171	44	36	(	(	PUNCT
fbem-26171	44	37	hyršlová	hyršlová	PROPN
fbem-26171	44	38	&	&	CCONJ
fbem-26171	44	39	kubáňková	kubáňková	PROPN
fbem-26171	44	40	,	,	PUNCT
fbem-26171	44	41	2009	2009	NUM
fbem-26171	44	42	)	)	PUNCT
fbem-26171	44	43	.	.	PUNCT
fbem-26171	45	1	independent	independent	ADJ
fbem-26171	45	2	research	research	NOUN
fbem-26171	45	3	studies	study	NOUN
fbem-26171	45	4	undertaken	undertake	VERB
fbem-26171	45	5	in	in	ADP
fbem-26171	45	6	the	the	DET
fbem-26171	45	7	1960s	1960	NOUN
fbem-26171	45	8	critically	critically	ADV
fbem-26171	45	9	identified	identify	VERB
fbem-26171	45	10	rising	rise	VERB
fbem-26171	45	11	carbon	carbon	NOUN
fbem-26171	45	12	emissions	emission	NOUN
fbem-26171	45	13	and	and	CCONJ
fbem-26171	45	14	a	a	DET
fbem-26171	45	15	marked	mark	VERB
fbem-26171	45	16	increase	increase	NOUN
fbem-26171	45	17	in	in	ADP
fbem-26171	45	18	co2	co2	NOUN
fbem-26171	45	19	concentration	concentration	NOUN
fbem-26171	45	20	in	in	ADP
fbem-26171	45	21	the	the	DET
fbem-26171	45	22	atmosphere	atmosphere	NOUN
fbem-26171	45	23	,	,	PUNCT
fbem-26171	45	24	sparking	spark	VERB
fbem-26171	45	25	environmentalists	environmentalist	NOUN
fbem-26171	45	26	to	to	PART
fbem-26171	45	27	raise	raise	VERB
fbem-26171	45	28	awareness	awareness	NOUN
fbem-26171	45	29	and	and	CCONJ
fbem-26171	45	30	begin	begin	VERB
fbem-26171	45	31	the	the	DET
fbem-26171	45	32	process	process	NOUN
fbem-26171	45	33	of	of	ADP
fbem-26171	45	34	implementing	implement	VERB
fbem-26171	45	35	carbon	carbon	NOUN
fbem-26171	45	36	monitoring	monitoring	NOUN
fbem-26171	45	37	systems	system	NOUN
fbem-26171	45	38	.	.	PUNCT
fbem-26171	46	1	in	in	ADP
fbem-26171	46	2	essence	essence	NOUN
fbem-26171	46	3	,	,	PUNCT
fbem-26171	46	4	the	the	DET
fbem-26171	46	5	revolutionary	revolutionary	ADJ
fbem-26171	46	6	social	social	ADJ
fbem-26171	46	7	movements	movement	NOUN
fbem-26171	46	8	in	in	ADP
fbem-26171	46	9	the	the	DET
fbem-26171	46	10	1960s	1960	NOUN
fbem-26171	46	11	,	,	PUNCT
fbem-26171	46	12	to	to	ADP
fbem-26171	46	13	some	some	DET
fbem-26171	46	14	extent	extent	NOUN
fbem-26171	46	15	,	,	PUNCT
fbem-26171	46	16	led	lead	VERB
fbem-26171	46	17	to	to	ADP
fbem-26171	46	18	the	the	DET
fbem-26171	46	19	formation	formation	NOUN
fbem-26171	46	20	of	of	ADP
fbem-26171	46	21	sustainable	sustainable	ADJ
fbem-26171	46	22	accounting	accounting	NOUN
fbem-26171	46	23	and	and	CCONJ
fbem-26171	46	24	carbon	carbon	NOUN
fbem-26171	46	25	monitoring	monitoring	NOUN
fbem-26171	46	26	in	in	ADP
fbem-26171	46	27	the	the	DET
fbem-26171	46	28	years	year	NOUN
fbem-26171	46	29	to	to	PART
fbem-26171	46	30	follow	follow	VERB
fbem-26171	46	31	.	.	PUNCT
fbem-26171	47	1	4	4	NUM
fbem-26171	47	2	.	.	NOUN
fbem-26171	47	3	1970s	1970	NOUN
fbem-26171	47	4	and	and	CCONJ
fbem-26171	47	5	1980s	1980s	NUM
fbem-26171	47	6	:	:	PUNCT
fbem-26171	47	7	the	the	DET
fbem-26171	47	8	emergence	emergence	NOUN
fbem-26171	47	9	era	era	NOUN
fbem-26171	47	10	the	the	DET
fbem-26171	47	11	1970s	1970	NOUN
fbem-26171	47	12	decade	decade	NOUN
fbem-26171	47	13	saw	see	VERB
fbem-26171	47	14	the	the	DET
fbem-26171	47	15	emergence	emergence	NOUN
fbem-26171	47	16	of	of	ADP
fbem-26171	47	17	the	the	DET
fbem-26171	47	18	key	key	ADJ
fbem-26171	47	19	fundamentals	fundamental	NOUN
fbem-26171	47	20	of	of	ADP
fbem-26171	47	21	sustainable	sustainable	ADJ
fbem-26171	47	22	accounting	accounting	NOUN
fbem-26171	47	23	that	that	PRON
fbem-26171	47	24	we	we	PRON
fbem-26171	47	25	see	see	VERB
fbem-26171	47	26	in	in	ADP
fbem-26171	47	27	the	the	DET
fbem-26171	47	28	developed	developed	ADJ
fbem-26171	47	29	world	world	NOUN
fbem-26171	47	30	today	today	NOUN
fbem-26171	47	31	.	.	PUNCT
fbem-26171	48	1	this	this	DET
fbem-26171	48	2	decade	decade	NOUN
fbem-26171	48	3	saw	see	VERB
fbem-26171	48	4	the	the	DET
fbem-26171	48	5	initial	initial	ADJ
fbem-26171	48	6	and	and	CCONJ
fbem-26171	48	7	first	first	ADJ
fbem-26171	48	8	real	real	ADJ
fbem-26171	48	9	wave	wave	NOUN
fbem-26171	48	10	of	of	ADP
fbem-26171	48	11	corporate	corporate	ADJ
fbem-26171	48	12	sustainability	sustainability	NOUN
fbem-26171	48	13	emerge	emerge	VERB
fbem-26171	48	14	through	through	ADP
fbem-26171	48	15	the	the	DET
fbem-26171	48	16	creation	creation	NOUN
fbem-26171	48	17	of	of	ADP
fbem-26171	48	18	social	social	ADJ
fbem-26171	48	19	reports	report	NOUN
fbem-26171	48	20	generated	generate	VERB
fbem-26171	48	21	by	by	ADP
fbem-26171	48	22	companies	company	NOUN
fbem-26171	48	23	in	in	ADP
fbem-26171	48	24	the	the	DET
fbem-26171	48	25	developed	develop	VERB
fbem-26171	48	26	parts	part	NOUN
fbem-26171	48	27	of	of	ADP
fbem-26171	48	28	the	the	DET
fbem-26171	48	29	world	world	NOUN
fbem-26171	48	30	.	.	PUNCT
fbem-26171	49	1	the	the	DET
fbem-26171	49	2	environmental	environmental	PROPN
fbem-26171	49	3	protection	protection	PROPN
fbem-26171	49	4	agency	agency	PROPN
fbem-26171	49	5	was	be	AUX
fbem-26171	49	6	also	also	ADV
fbem-26171	49	7	established	establish	VERB
fbem-26171	49	8	in	in	ADP
fbem-26171	49	9	1970	1970	NUM
fbem-26171	49	10	,	,	PUNCT
fbem-26171	49	11	which	which	PRON
fbem-26171	49	12	created	create	VERB
fbem-26171	49	13	additional	additional	ADJ
fbem-26171	49	14	obligations	obligation	NOUN
fbem-26171	49	15	for	for	ADP
fbem-26171	49	16	businesses	business	NOUN
fbem-26171	49	17	and	and	CCONJ
fbem-26171	49	18	led	lead	VERB
fbem-26171	49	19	to	to	ADP
fbem-26171	49	20	the	the	DET
fbem-26171	49	21	creation	creation	NOUN
fbem-26171	49	22	of	of	ADP
fbem-26171	49	23	new	new	ADJ
fbem-26171	49	24	regulatory	regulatory	ADJ
fbem-26171	49	25	frameworks	framework	NOUN
fbem-26171	49	26	to	to	PART
fbem-26171	49	27	be	be	AUX
fbem-26171	49	28	implemented	implement	VERB
fbem-26171	49	29	(	(	PUNCT
fbem-26171	49	30	latapí	latapí	NOUN
fbem-26171	49	31	agudelo	agudelo	ADV
fbem-26171	49	32	et	et	PROPN
fbem-26171	49	33	al	al	PROPN
fbem-26171	49	34	.	.	PROPN
fbem-26171	49	35	,	,	PUNCT
fbem-26171	49	36	2019	2019	NUM
fbem-26171	49	37	)	)	PUNCT
fbem-26171	49	38	.	.	PUNCT
fbem-26171	50	1	although	although	SCONJ
fbem-26171	50	2	it	it	PRON
fbem-26171	50	3	is	be	AUX
fbem-26171	50	4	difficult	difficult	ADJ
fbem-26171	50	5	to	to	PART
fbem-26171	50	6	ascertain	ascertain	VERB
fbem-26171	50	7	the	the	DET
fbem-26171	50	8	level	level	NOUN
fbem-26171	50	9	of	of	ADP
fbem-26171	50	10	priority	priority	NOUN
fbem-26171	50	11	with	with	ADP
fbem-26171	50	12	social	social	ADJ
fbem-26171	50	13	and	and	CCONJ
fbem-26171	50	14	environmental	environmental	ADJ
fbem-26171	50	15	issues	issue	NOUN
fbem-26171	50	16	in	in	ADP
fbem-26171	50	17	focus	focus	NOUN
fbem-26171	50	18	,	,	PUNCT
fbem-26171	50	19	the	the	DET
fbem-26171	50	20	latter	latter	ADJ
fbem-26171	50	21	increasingly	increasingly	ADV
fbem-26171	50	22	became	become	VERB
fbem-26171	50	23	a	a	DET
fbem-26171	50	24	part	part	NOUN
fbem-26171	50	25	of	of	ADP
fbem-26171	50	26	the	the	DET
fbem-26171	50	27	former	former	ADJ
fbem-26171	50	28	,	,	PUNCT
fbem-26171	50	29	within	within	ADP
fbem-26171	50	30	this	this	DET
fbem-26171	50	31	decade	decade	NOUN
fbem-26171	50	32	.	.	PUNCT
fbem-26171	51	1	importantly	importantly	ADV
fbem-26171	51	2	,	,	PUNCT
fbem-26171	51	3	an	an	DET
fbem-26171	51	4	initial	initial	ADJ
fbem-26171	51	5	vision	vision	NOUN
fbem-26171	51	6	for	for	ADP
fbem-26171	51	7	sustainable	sustainable	ADJ
fbem-26171	51	8	development	development	NOUN
fbem-26171	51	9	was	be	AUX
fbem-26171	51	10	formally	formally	ADV
fbem-26171	51	11	introduced	introduce	VERB
fbem-26171	51	12	in	in	ADP
fbem-26171	51	13	1972	1972	NUM
fbem-26171	51	14	,	,	PUNCT
fbem-26171	51	15	ideating	ideate	VERB
fbem-26171	51	16	the	the	DET
fbem-26171	51	17	three	three	NUM
fbem-26171	51	18	key	key	ADJ
fbem-26171	51	19	pillars	pillar	NOUN
fbem-26171	51	20	for	for	ADP
fbem-26171	51	21	its	its	PRON
fbem-26171	51	22	development	development	NOUN
fbem-26171	51	23	,	,	PUNCT
fbem-26171	51	24	being	be	AUX
fbem-26171	51	25	society	society	NOUN
fbem-26171	51	26	,	,	PUNCT
fbem-26171	51	27	economy	economy	NOUN
fbem-26171	51	28	,	,	PUNCT
fbem-26171	51	29	and	and	CCONJ
fbem-26171	51	30	the	the	DET
fbem-26171	51	31	environment	environment	NOUN
fbem-26171	51	32	(	(	PUNCT
fbem-26171	51	33	asian	asian	PROPN
fbem-26171	51	34	development	development	PROPN
fbem-26171	51	35	bank	bank	PROPN
fbem-26171	51	36	,	,	PUNCT
fbem-26171	51	37	2024	2024	NUM
fbem-26171	51	38	)	)	PUNCT
fbem-26171	51	39	.	.	PUNCT
fbem-26171	52	1	the	the	DET
fbem-26171	52	2	1980s	1980s	NUM
fbem-26171	52	3	decade	decade	NOUN
fbem-26171	52	4	saw	see	VERB
fbem-26171	52	5	adverse	adverse	ADJ
fbem-26171	52	6	economic	economic	ADJ
fbem-26171	52	7	impacts	impact	NOUN
fbem-26171	52	8	within	within	ADP
fbem-26171	52	9	global	global	ADJ
fbem-26171	52	10	economies	economy	NOUN
fbem-26171	52	11	transition	transition	NOUN
fbem-26171	52	12	to	to	ADP
fbem-26171	52	13	sustainability	sustainability	NOUN
fbem-26171	52	14	accounting	accounting	NOUN
fbem-26171	52	15	development	development	NOUN
fbem-26171	52	16	,	,	PUNCT
fbem-26171	52	17	with	with	ADP
fbem-26171	52	18	a	a	DET
fbem-26171	52	19	consequent	consequent	ADJ
fbem-26171	52	20	slowing	slow	VERB
fbem-26171	52	21	down	down	ADP
fbem-26171	52	22	in	in	ADP
fbem-26171	52	23	the	the	DET
fbem-26171	52	24	progress	progress	NOUN
fbem-26171	52	25	of	of	ADP
fbem-26171	52	26	the	the	DET
fbem-26171	52	27	subject	subject	NOUN
fbem-26171	52	28	.	.	PUNCT
fbem-26171	53	1	adverse	adverse	ADJ
fbem-26171	53	2	environmental	environmental	ADJ
fbem-26171	53	3	events	event	NOUN
fbem-26171	53	4	such	such	ADJ
fbem-26171	53	5	as	as	ADP
fbem-26171	53	6	the	the	DET
fbem-26171	53	7	chenobyl	chenobyl	NOUN
fbem-26171	53	8	disaster	disaster	NOUN
fbem-26171	53	9	and	and	CCONJ
fbem-26171	53	10	the	the	DET
fbem-26171	53	11	discovery	discovery	NOUN
fbem-26171	53	12	of	of	ADP
fbem-26171	53	13	the	the	DET
fbem-26171	53	14	ozone	ozone	NOUN
fbem-26171	53	15	hole	hole	NOUN
fbem-26171	53	16	led	lead	VERB
fbem-26171	53	17	to	to	ADP
fbem-26171	53	18	greater	great	ADJ
fbem-26171	53	19	interest	interest	NOUN
fbem-26171	53	20	in	in	ADP
fbem-26171	53	21	mitigation	mitigation	NOUN
fbem-26171	53	22	and	and	CCONJ
fbem-26171	53	23	reduction	reduction	NOUN
fbem-26171	53	24	strategies	strategy	NOUN
fbem-26171	53	25	for	for	ADP
fbem-26171	53	26	environmental	environmental	ADJ
fbem-26171	53	27	degradation	degradation	NOUN
fbem-26171	53	28	across	across	ADP
fbem-26171	53	29	the	the	DET
fbem-26171	53	30	globe	globe	NOUN
fbem-26171	53	31	.	.	PUNCT
fbem-26171	54	1	individuals	individual	NOUN
fbem-26171	54	2	struggled	struggle	VERB
fbem-26171	54	3	with	with	ADP
fbem-26171	54	4	employment	employment	NOUN
fbem-26171	54	5	pressures	pressure	NOUN
fbem-26171	54	6	and	and	CCONJ
fbem-26171	54	7	inflationary	inflationary	ADJ
fbem-26171	54	8	periods	period	NOUN
fbem-26171	54	9	due	due	ADJ
fbem-26171	54	10	to	to	ADP
fbem-26171	54	11	an	an	DET
fbem-26171	54	12	economic	economic	ADJ
fbem-26171	54	13	recession	recession	NOUN
fbem-26171	54	14	.	.	PUNCT
fbem-26171	55	1	contrastingly	contrastingly	ADV
fbem-26171	55	2	,	,	PUNCT
fbem-26171	55	3	a	a	DET
fbem-26171	55	4	large	large	ADJ
fbem-26171	55	5	array	array	NOUN
fbem-26171	55	6	of	of	ADP
fbem-26171	55	7	environmental	environmental	ADJ
fbem-26171	55	8	and	and	CCONJ
fbem-26171	55	9	climate	climate	NOUN
fbem-26171	55	10	events	event	NOUN
fbem-26171	55	11	increased	increase	VERB
fbem-26171	55	12	in	in	ADP
fbem-26171	55	13	frequency	frequency	NOUN
fbem-26171	55	14	and	and	CCONJ
fbem-26171	55	15	attracted	attract	VERB
fbem-26171	55	16	the	the	DET
fbem-26171	55	17	interest	interest	NOUN
fbem-26171	55	18	of	of	ADP
fbem-26171	55	19	the	the	DET
fbem-26171	55	20	larger	large	ADJ
fbem-26171	55	21	public	public	NOUN
fbem-26171	55	22	,	,	PUNCT
fbem-26171	55	23	who	who	PRON
fbem-26171	55	24	slowly	slowly	ADV
fbem-26171	55	25	began	begin	VERB
fbem-26171	55	26	to	to	PART
fbem-26171	55	27	pay	pay	VERB
fbem-26171	55	28	attention	attention	NOUN
fbem-26171	55	29	to	to	ADP
fbem-26171	55	30	the	the	DET
fbem-26171	55	31	underlying	underlying	NOUN
fbem-26171	55	32	behind	behind	ADP
fbem-26171	55	33	these	these	DET
fbem-26171	55	34	events	event	NOUN
fbem-26171	55	35	,	,	PUNCT
fbem-26171	55	36	and	and	CCONJ
fbem-26171	55	37	came	come	VERB
fbem-26171	55	38	to	to	ADP
fbem-26171	55	39	the	the	DET
fbem-26171	55	40	conclusion	conclusion	NOUN
fbem-26171	55	41	to	to	PART
fbem-26171	55	42	focus	focus	VERB
fbem-26171	55	43	on	on	ADP
fbem-26171	55	44	company	company	NOUN
fbem-26171	55	45	activity	activity	NOUN
fbem-26171	55	46	which	which	PRON
fbem-26171	55	47	lead	lead	VERB
fbem-26171	55	48	to	to	ADP
fbem-26171	55	49	adverse	adverse	ADJ
fbem-26171	55	50	environmental	environmental	ADJ
fbem-26171	55	51	conditions	condition	NOUN
fbem-26171	55	52	.	.	PUNCT
fbem-26171	56	1	due	due	ADP
fbem-26171	56	2	to	to	ADP
fbem-26171	56	3	the	the	DET
fbem-26171	56	4	increasing	increase	VERB
fbem-26171	56	5	environmental	environmental	ADJ
fbem-26171	56	6	challenges	challenge	NOUN
fbem-26171	56	7	which	which	PRON
fbem-26171	56	8	arose	arise	VERB
fbem-26171	56	9	in	in	ADP
fbem-26171	56	10	1980s	1980s	NUM
fbem-26171	56	11	,	,	PUNCT
fbem-26171	56	12	there	there	PRON
fbem-26171	56	13	was	be	VERB
fbem-26171	56	14	a	a	DET
fbem-26171	56	15	direct	direct	ADJ
fbem-26171	56	16	positive	positive	ADJ
fbem-26171	56	17	correlation	correlation	NOUN
fbem-26171	56	18	to	to	ADP
fbem-26171	56	19	a	a	DET
fbem-26171	56	20	growing	grow	VERB
fbem-26171	56	21	trend	trend	NOUN
fbem-26171	56	22	in	in	ADP
fbem-26171	56	23	environmental	environmental	ADJ
fbem-26171	56	24	reporting	reporting	NOUN
fbem-26171	56	25	by	by	ADP
fbem-26171	56	26	corporate	corporate	ADJ
fbem-26171	56	27	institutions	institution	NOUN
fbem-26171	56	28	.	.	PUNCT
fbem-26171	57	1	in	in	ADP
fbem-26171	57	2	the	the	DET
fbem-26171	57	3	1980s	1980	NOUN
fbem-26171	57	4	,	,	PUNCT
fbem-26171	57	5	mutual	mutual	ADJ
fbem-26171	57	6	funds	fund	NOUN
fbem-26171	57	7	in	in	ADP
fbem-26171	57	8	the	the	DET
fbem-26171	57	9	united	united	PROPN
fbem-26171	57	10	kingdom	kingdom	PROPN
fbem-26171	57	11	and	and	CCONJ
fbem-26171	57	12	the	the	DET
fbem-26171	57	13	united	united	PROPN
fbem-26171	57	14	states	states	PROPN
fbem-26171	57	15	adopted	adopt	VERB
fbem-26171	57	16	a	a	DET
fbem-26171	57	17	practice	practice	NOUN
fbem-26171	57	18	known	know	VERB
fbem-26171	57	19	as	as	ADP
fbem-26171	57	20	‘	'	PUNCT
fbem-26171	57	21	negative	negative	ADJ
fbem-26171	57	22	screening	screening	NOUN
fbem-26171	57	23	’	'	PUNCT
fbem-26171	57	24	which	which	PRON
fbem-26171	57	25	essentially	essentially	ADV
fbem-26171	57	26	took	take	VERB
fbem-26171	57	27	into	into	ADP
fbem-26171	57	28	account	account	NOUN
fbem-26171	57	29	the	the	DET
fbem-26171	57	30	ethical	ethical	ADJ
fbem-26171	57	31	factors	factor	NOUN
fbem-26171	57	32	and	and	CCONJ
fbem-26171	57	33	environmental	environmental	ADJ
fbem-26171	57	34	concern	concern	NOUN
fbem-26171	57	35	resolution	resolution	NOUN
fbem-26171	57	36	performance	performance	NOUN
fbem-26171	57	37	of	of	ADP
fbem-26171	57	38	a	a	DET
fbem-26171	57	39	company	company	NOUN
fbem-26171	57	40	when	when	SCONJ
fbem-26171	57	41	making	make	VERB
fbem-26171	57	42	investment	investment	NOUN
fbem-26171	57	43	decisions	decision	NOUN
fbem-26171	57	44	(	(	PUNCT
fbem-26171	57	45	hyršlová	hyršlová	PROPN
fbem-26171	57	46	&	&	CCONJ
fbem-26171	57	47	kubáňková	kubáňková	PROPN
fbem-26171	57	48	,	,	PUNCT
fbem-26171	57	49	2009	2009	NUM
fbem-26171	57	50	)	)	PUNCT
fbem-26171	57	51	.	.	PUNCT
fbem-26171	58	1	this	this	PRON
fbem-26171	58	2	was	be	AUX
fbem-26171	58	3	a	a	DET
fbem-26171	58	4	key	key	ADJ
fbem-26171	58	5	point	point	NOUN
fbem-26171	58	6	in	in	ADP
fbem-26171	58	7	the	the	DET
fbem-26171	58	8	adoption	adoption	NOUN
fbem-26171	58	9	of	of	ADP
fbem-26171	58	10	68	68	NUM
fbem-26171	58	11	sustainable	sustainable	ADJ
fbem-26171	58	12	accounting	accounting	NOUN
fbem-26171	58	13	,	,	PUNCT
fbem-26171	58	14	as	as	SCONJ
fbem-26171	58	15	companies	company	NOUN
fbem-26171	58	16	looking	look	VERB
fbem-26171	58	17	to	to	PART
fbem-26171	58	18	raise	raise	VERB
fbem-26171	58	19	funds	fund	NOUN
fbem-26171	58	20	and	and	CCONJ
fbem-26171	58	21	attract	attract	VERB
fbem-26171	58	22	demand	demand	NOUN
fbem-26171	58	23	for	for	ADP
fbem-26171	58	24	their	their	PRON
fbem-26171	58	25	shares	share	NOUN
fbem-26171	58	26	listed	list	VERB
fbem-26171	58	27	in	in	ADP
fbem-26171	58	28	the	the	DET
fbem-26171	58	29	public	public	ADJ
fbem-26171	58	30	markets	market	NOUN
fbem-26171	58	31	increasingly	increasingly	ADV
fbem-26171	58	32	adopted	adopt	VERB
fbem-26171	58	33	social	social	ADJ
fbem-26171	58	34	reporting	reporting	NOUN
fbem-26171	58	35	and	and	CCONJ
fbem-26171	58	36	environmental	environmental	ADJ
fbem-26171	58	37	frameworks	framework	NOUN
fbem-26171	58	38	to	to	PART
fbem-26171	58	39	align	align	VERB
fbem-26171	58	40	with	with	ADP
fbem-26171	58	41	these	these	DET
fbem-26171	58	42	requirements	requirement	NOUN
fbem-26171	58	43	.	.	PUNCT
fbem-26171	59	1	additionally	additionally	ADV
fbem-26171	59	2	,	,	PUNCT
fbem-26171	59	3	the	the	DET
fbem-26171	59	4	world	world	NOUN
fbem-26171	59	5	commission	commission	PROPN
fbem-26171	59	6	on	on	ADP
fbem-26171	59	7	environment	environment	NOUN
fbem-26171	59	8	and	and	CCONJ
fbem-26171	59	9	development	development	NOUN
fbem-26171	59	10	,	,	PUNCT
fbem-26171	59	11	in	in	ADP
fbem-26171	59	12	the	the	DET
fbem-26171	59	13	year	year	NOUN
fbem-26171	59	14	1987	1987	NUM
fbem-26171	59	15	,	,	PUNCT
fbem-26171	59	16	had	have	AUX
fbem-26171	59	17	brought	bring	VERB
fbem-26171	59	18	forward	forward	ADP
fbem-26171	59	19	a	a	DET
fbem-26171	59	20	broad	broad	ADJ
fbem-26171	59	21	definition	definition	NOUN
fbem-26171	59	22	of	of	ADP
fbem-26171	59	23	sustainable	sustainable	ADJ
fbem-26171	59	24	development	development	NOUN
fbem-26171	59	25	which	which	PRON
fbem-26171	59	26	stated	state	VERB
fbem-26171	59	27	that	that	SCONJ
fbem-26171	59	28	companies	company	NOUN
fbem-26171	59	29	should	should	AUX
fbem-26171	59	30	endeavour	endeavour	VERB
fbem-26171	59	31	to	to	PART
fbem-26171	59	32	meet	meet	VERB
fbem-26171	59	33	present	present	ADJ
fbem-26171	59	34	human	human	ADJ
fbem-26171	59	35	needs	need	NOUN
fbem-26171	59	36	without	without	ADP
fbem-26171	59	37	adversely	adversely	ADV
fbem-26171	59	38	affecting	affect	VERB
fbem-26171	59	39	future	future	ADJ
fbem-26171	59	40	human	human	ADJ
fbem-26171	59	41	needs	need	NOUN
fbem-26171	59	42	(	(	PUNCT
fbem-26171	59	43	asian	asian	PROPN
fbem-26171	59	44	development	development	PROPN
fbem-26171	59	45	bank	bank	PROPN
fbem-26171	59	46	,	,	PUNCT
fbem-26171	59	47	2024	2024	NUM
fbem-26171	59	48	)	)	PUNCT
fbem-26171	59	49	.	.	PUNCT
fbem-26171	60	1	5	5	NUM
fbem-26171	60	2	.	.	NUM
fbem-26171	60	3	1990s	1990	NOUN
fbem-26171	60	4	and	and	CCONJ
fbem-26171	60	5	2000s	2000s	NUM
fbem-26171	60	6	:	:	PUNCT
fbem-26171	60	7	the	the	DET
fbem-26171	60	8	existence	existence	NOUN
fbem-26171	60	9	era	era	NOUN
fbem-26171	60	10	in	in	ADP
fbem-26171	60	11	the	the	DET
fbem-26171	60	12	1990s	1990	NOUN
fbem-26171	60	13	,	,	PUNCT
fbem-26171	60	14	the	the	DET
fbem-26171	60	15	need	need	NOUN
fbem-26171	60	16	for	for	ADP
fbem-26171	60	17	sustainable	sustainable	ADJ
fbem-26171	60	18	accounting	accounting	NOUN
fbem-26171	60	19	was	be	AUX
fbem-26171	60	20	becoming	become	VERB
fbem-26171	60	21	increasingly	increasingly	ADV
fbem-26171	60	22	evident	evident	ADJ
fbem-26171	60	23	,	,	PUNCT
fbem-26171	60	24	and	and	CCONJ
fbem-26171	60	25	the	the	DET
fbem-26171	60	26	concepts	concept	NOUN
fbem-26171	60	27	around	around	ADP
fbem-26171	60	28	this	this	DET
fbem-26171	60	29	framework	framework	NOUN
fbem-26171	60	30	began	begin	VERB
fbem-26171	60	31	to	to	PART
fbem-26171	60	32	take	take	VERB
fbem-26171	60	33	shape	shape	NOUN
fbem-26171	60	34	,	,	PUNCT
fbem-26171	60	35	and	and	CCONJ
fbem-26171	60	36	a	a	DET
fbem-26171	60	37	key	key	ADJ
fbem-26171	60	38	outcome	outcome	NOUN
fbem-26171	60	39	of	of	ADP
fbem-26171	60	40	this	this	DET
fbem-26171	60	41	focus	focus	NOUN
fbem-26171	60	42	was	be	AUX
fbem-26171	60	43	the	the	DET
fbem-26171	60	44	highly	highly	ADV
fbem-26171	60	45	concurrent	concurrent	ADJ
fbem-26171	60	46	relationship	relationship	NOUN
fbem-26171	60	47	between	between	ADP
fbem-26171	60	48	accounting	accounting	NOUN
fbem-26171	60	49	and	and	CCONJ
fbem-26171	60	50	reporting	reporting	NOUN
fbem-26171	60	51	,	,	PUNCT
fbem-26171	60	52	which	which	PRON
fbem-26171	60	53	was	be	AUX
fbem-26171	60	54	seen	see	VERB
fbem-26171	60	55	to	to	PART
fbem-26171	60	56	be	be	AUX
fbem-26171	60	57	a	a	DET
fbem-26171	60	58	problem	problem	NOUN
fbem-26171	60	59	.	.	PUNCT
fbem-26171	61	1	the	the	DET
fbem-26171	61	2	first	first	ADJ
fbem-26171	61	3	issue	issue	NOUN
fbem-26171	61	4	was	be	AUX
fbem-26171	61	5	,	,	PUNCT
fbem-26171	61	6	that	that	PRON
fbem-26171	61	7	corporate	corporate	ADJ
fbem-26171	61	8	reporting	reporting	NOUN
fbem-26171	61	9	focuses	focus	VERB
fbem-26171	61	10	on	on	ADP
fbem-26171	61	11	only	only	ADV
fbem-26171	61	12	the	the	DET
fbem-26171	61	13	financial	financial	ADJ
fbem-26171	61	14	related	relate	VERB
fbem-26171	61	15	interests	interest	NOUN
fbem-26171	61	16	of	of	ADP
fbem-26171	61	17	an	an	DET
fbem-26171	61	18	organization	organization	NOUN
fbem-26171	61	19	,	,	PUNCT
fbem-26171	61	20	and	and	CCONJ
fbem-26171	61	21	discounts	discount	VERB
fbem-26171	61	22	the	the	DET
fbem-26171	61	23	need	need	NOUN
fbem-26171	61	24	for	for	ADP
fbem-26171	61	25	an	an	DET
fbem-26171	61	26	extensive	extensive	ADJ
fbem-26171	61	27	disclosure	disclosure	NOUN
fbem-26171	61	28	of	of	ADP
fbem-26171	61	29	sustainability	sustainability	NOUN
fbem-26171	61	30	,	,	PUNCT
fbem-26171	61	31	social	social	ADJ
fbem-26171	61	32	and	and	CCONJ
fbem-26171	61	33	environmental	environmental	ADJ
fbem-26171	61	34	impacts	impact	NOUN
fbem-26171	61	35	.	.	PUNCT
fbem-26171	62	1	the	the	DET
fbem-26171	62	2	second	second	ADJ
fbem-26171	62	3	issue	issue	NOUN
fbem-26171	62	4	was	be	AUX
fbem-26171	62	5	the	the	DET
fbem-26171	62	6	inexistence	inexistence	NOUN
fbem-26171	62	7	of	of	ADP
fbem-26171	62	8	mandatory	mandatory	ADJ
fbem-26171	62	9	requirements	requirement	NOUN
fbem-26171	62	10	by	by	ADP
fbem-26171	62	11	regulations	regulation	NOUN
fbem-26171	62	12	and	and	CCONJ
fbem-26171	62	13	government	government	NOUN
fbem-26171	62	14	organisations	organisation	NOUN
fbem-26171	62	15	,	,	PUNCT
fbem-26171	62	16	which	which	PRON
fbem-26171	62	17	led	lead	VERB
fbem-26171	62	18	companies	company	NOUN
fbem-26171	62	19	to	to	PART
fbem-26171	62	20	hide	hide	VERB
fbem-26171	62	21	negative	negative	ADJ
fbem-26171	62	22	information	information	NOUN
fbem-26171	62	23	and	and	CCONJ
fbem-26171	62	24	lead	lead	VERB
fbem-26171	62	25	to	to	ADP
fbem-26171	62	26	the	the	DET
fbem-26171	62	27	survivorship	survivorship	NOUN
fbem-26171	62	28	bias	bias	NOUN
fbem-26171	62	29	,	,	PUNCT
fbem-26171	62	30	wherein	wherein	SCONJ
fbem-26171	62	31	only	only	ADV
fbem-26171	62	32	the	the	DET
fbem-26171	62	33	positive	positive	ADJ
fbem-26171	62	34	outcomes	outcome	NOUN
fbem-26171	62	35	and	and	CCONJ
fbem-26171	62	36	impacts	impact	NOUN
fbem-26171	62	37	were	be	AUX
fbem-26171	62	38	reported	report	VERB
fbem-26171	62	39	,	,	PUNCT
fbem-26171	62	40	and	and	CCONJ
fbem-26171	62	41	the	the	DET
fbem-26171	62	42	negative	negative	ADJ
fbem-26171	62	43	impacts	impact	NOUN
fbem-26171	62	44	were	be	AUX
fbem-26171	62	45	not	not	PART
fbem-26171	62	46	included	include	VERB
fbem-26171	62	47	,	,	PUNCT
fbem-26171	62	48	leading	lead	VERB
fbem-26171	62	49	to	to	ADP
fbem-26171	62	50	a	a	DET
fbem-26171	62	51	disjointed	disjointed	ADJ
fbem-26171	62	52	view	view	NOUN
fbem-26171	62	53	of	of	ADP
fbem-26171	62	54	the	the	DET
fbem-26171	62	55	reality	reality	NOUN
fbem-26171	62	56	.	.	PUNCT
fbem-26171	63	1	finally	finally	ADV
fbem-26171	63	2	,	,	PUNCT
fbem-26171	63	3	the	the	DET
fbem-26171	63	4	apparent	apparent	ADJ
fbem-26171	63	5	conception	conception	NOUN
fbem-26171	63	6	of	of	ADP
fbem-26171	63	7	the	the	DET
fbem-26171	63	8	overall	overall	ADJ
fbem-26171	63	9	market	market	NOUN
fbem-26171	63	10	was	be	AUX
fbem-26171	63	11	to	to	PART
fbem-26171	63	12	focus	focus	VERB
fbem-26171	63	13	only	only	ADV
fbem-26171	63	14	on	on	ADP
fbem-26171	63	15	financial	financial	ADJ
fbem-26171	63	16	reports	report	NOUN
fbem-26171	63	17	and	and	CCONJ
fbem-26171	63	18	data	datum	NOUN
fbem-26171	63	19	,	,	PUNCT
fbem-26171	63	20	and	and	CCONJ
fbem-26171	63	21	a	a	DET
fbem-26171	63	22	lack	lack	NOUN
fbem-26171	63	23	of	of	ADP
fbem-26171	63	24	focus	focus	NOUN
fbem-26171	63	25	on	on	ADP
fbem-26171	63	26	environmental	environmental	ADJ
fbem-26171	63	27	data	datum	NOUN
fbem-26171	63	28	,	,	PUNCT
fbem-26171	63	29	which	which	PRON
fbem-26171	63	30	meant	mean	VERB
fbem-26171	63	31	that	that	SCONJ
fbem-26171	63	32	the	the	DET
fbem-26171	63	33	sustainability	sustainability	NOUN
fbem-26171	63	34	performance	performance	NOUN
fbem-26171	63	35	of	of	ADP
fbem-26171	63	36	companies	company	NOUN
fbem-26171	63	37	was	be	AUX
fbem-26171	63	38	hard	hard	ADJ
fbem-26171	63	39	to	to	PART
fbem-26171	63	40	evaluate	evaluate	VERB
fbem-26171	63	41	.	.	PUNCT
fbem-26171	64	1	the	the	DET
fbem-26171	64	2	centre	centre	NOUN
fbem-26171	64	3	for	for	ADP
fbem-26171	64	4	social	social	ADJ
fbem-26171	64	5	and	and	CCONJ
fbem-26171	64	6	environmental	environmental	ADJ
fbem-26171	64	7	accounting	accounting	NOUN
fbem-26171	64	8	research	research	NOUN
fbem-26171	64	9	(	(	PUNCT
fbem-26171	64	10	csear	csear	NOUN
fbem-26171	64	11	)	)	PUNCT
fbem-26171	64	12	was	be	AUX
fbem-26171	64	13	founded	found	VERB
fbem-26171	64	14	in	in	ADP
fbem-26171	64	15	1991	1991	NUM
fbem-26171	64	16	by	by	ADP
fbem-26171	64	17	gray	gray	PROPN
fbem-26171	64	18	r.	r.	PROPN
fbem-26171	64	19	,	,	PUNCT
fbem-26171	64	20	who	who	PRON
fbem-26171	64	21	dedicated	dedicate	VERB
fbem-26171	64	22	his	his	PRON
fbem-26171	64	23	life	life	NOUN
fbem-26171	64	24	to	to	ADP
fbem-26171	64	25	social	social	ADJ
fbem-26171	64	26	responsibility	responsibility	NOUN
fbem-26171	64	27	frameworks	framework	NOUN
fbem-26171	64	28	.	.	PUNCT
fbem-26171	65	1	in	in	ADP
fbem-26171	65	2	his	his	PRON
fbem-26171	65	3	book	book	NOUN
fbem-26171	65	4	,	,	PUNCT
fbem-26171	65	5	‘	'	PUNCT
fbem-26171	65	6	greening	greening	NOUN
fbem-26171	65	7	of	of	ADP
fbem-26171	65	8	accounting	accounting	NOUN
fbem-26171	65	9	’	'	PUNCT
fbem-26171	65	10	,	,	PUNCT
fbem-26171	65	11	he	he	PRON
fbem-26171	65	12	stated	state	VERB
fbem-26171	65	13	the	the	DET
fbem-26171	65	14	importance	importance	NOUN
fbem-26171	65	15	of	of	ADP
fbem-26171	65	16	including	include	VERB
fbem-26171	65	17	the	the	DET
fbem-26171	65	18	impact	impact	NOUN
fbem-26171	65	19	on	on	ADP
fbem-26171	65	20	the	the	DET
fbem-26171	65	21	environment	environment	NOUN
fbem-26171	65	22	in	in	ADP
fbem-26171	65	23	accounting	accounting	NOUN
fbem-26171	65	24	and	and	CCONJ
fbem-26171	65	25	financial	financial	ADJ
fbem-26171	65	26	decisions	decision	NOUN
fbem-26171	65	27	(	(	PUNCT
fbem-26171	65	28	gray	gray	ADJ
fbem-26171	65	29	,	,	PUNCT
fbem-26171	65	30	1990	1990	NUM
fbem-26171	65	31	)	)	PUNCT
fbem-26171	65	32	.	.	PUNCT
fbem-26171	66	1	in	in	ADP
fbem-26171	66	2	the	the	DET
fbem-26171	66	3	same	same	ADJ
fbem-26171	66	4	year	year	NOUN
fbem-26171	66	5	,	,	PUNCT
fbem-26171	66	6	gray	gray	PROPN
fbem-26171	66	7	established	establish	VERB
fbem-26171	66	8	three	three	NUM
fbem-26171	66	9	major	major	ADJ
fbem-26171	66	10	models	model	NOUN
fbem-26171	66	11	for	for	ADP
fbem-26171	66	12	sustainability	sustainability	NOUN
fbem-26171	66	13	accounting	accounting	NOUN
fbem-26171	66	14	,	,	PUNCT
fbem-26171	66	15	namely	namely	ADV
fbem-26171	66	16	,	,	PUNCT
fbem-26171	66	17	natural	natural	ADJ
fbem-26171	66	18	capital	capital	NOUN
fbem-26171	66	19	inventory	inventory	NOUN
fbem-26171	66	20	accounting	accounting	NOUN
fbem-26171	66	21	,	,	PUNCT
fbem-26171	66	22	cost	cost	NOUN
fbem-26171	66	23	of	of	ADP
fbem-26171	66	24	sustainability	sustainability	NOUN
fbem-26171	66	25	and	and	CCONJ
fbem-26171	66	26	input	input	NOUN
fbem-26171	66	27	output	output	NOUN
fbem-26171	66	28	analysis	analysis	NOUN
fbem-26171	66	29	(	(	PUNCT
fbem-26171	66	30	hyršlová	hyršlová	PROPN
fbem-26171	66	31	&	&	CCONJ
fbem-26171	66	32	kubáňková	kubáňková	PROPN
fbem-26171	66	33	,	,	PUNCT
fbem-26171	66	34	2009	2009	NUM
fbem-26171	66	35	)	)	PUNCT
fbem-26171	66	36	.	.	PUNCT
fbem-26171	67	1	these	these	DET
fbem-26171	67	2	models	model	NOUN
fbem-26171	67	3	formed	form	VERB
fbem-26171	67	4	a	a	DET
fbem-26171	67	5	framework	framework	NOUN
fbem-26171	67	6	for	for	ADP
fbem-26171	67	7	the	the	DET
fbem-26171	67	8	evolution	evolution	NOUN
fbem-26171	67	9	of	of	ADP
fbem-26171	67	10	sustainable	sustainable	ADJ
fbem-26171	67	11	accounting	accounting	NOUN
fbem-26171	67	12	practices	practice	NOUN
fbem-26171	67	13	,	,	PUNCT
fbem-26171	67	14	however	however	ADV
fbem-26171	67	15	,	,	PUNCT
fbem-26171	67	16	the	the	DET
fbem-26171	67	17	relative	relative	ADJ
fbem-26171	67	18	nascency	nascency	NOUN
fbem-26171	67	19	of	of	ADP
fbem-26171	67	20	the	the	DET
fbem-26171	67	21	models	model	NOUN
fbem-26171	67	22	meant	mean	VERB
fbem-26171	67	23	that	that	SCONJ
fbem-26171	67	24	they	they	PRON
fbem-26171	67	25	lacked	lack	VERB
fbem-26171	67	26	support	support	NOUN
fbem-26171	67	27	from	from	ADP
fbem-26171	67	28	experimental	experimental	ADJ
fbem-26171	67	29	and	and	CCONJ
fbem-26171	67	30	theoretical	theoretical	ADJ
fbem-26171	67	31	avenues	avenue	NOUN
fbem-26171	67	32	,	,	PUNCT
fbem-26171	67	33	and	and	CCONJ
fbem-26171	67	34	their	their	PRON
fbem-26171	67	35	feasibility	feasibility	NOUN
fbem-26171	67	36	was	be	AUX
fbem-26171	67	37	not	not	PART
fbem-26171	67	38	verified	verify	VERB
fbem-26171	67	39	.	.	PUNCT
fbem-26171	68	1	in	in	ADP
fbem-26171	68	2	1999	1999	NUM
fbem-26171	68	3	,	,	PUNCT
fbem-26171	68	4	the	the	DET
fbem-26171	68	5	triple	triple	ADJ
fbem-26171	68	6	bottom	bottom	ADJ
fbem-26171	68	7	line	line	NOUN
fbem-26171	68	8	approach	approach	NOUN
fbem-26171	68	9	was	be	AUX
fbem-26171	68	10	introduced	introduce	VERB
fbem-26171	68	11	by	by	ADP
fbem-26171	68	12	elkington	elkington	PROPN
fbem-26171	68	13	,	,	PUNCT
fbem-26171	68	14	and	and	CCONJ
fbem-26171	68	15	was	be	AUX
fbem-26171	68	16	a	a	DET
fbem-26171	68	17	relatively	relatively	ADV
fbem-26171	68	18	new	new	ADJ
fbem-26171	68	19	framework	framework	NOUN
fbem-26171	68	20	for	for	ADP
fbem-26171	68	21	sustainable	sustainable	ADJ
fbem-26171	68	22	accounting	accounting	NOUN
fbem-26171	68	23	,	,	PUNCT
fbem-26171	68	24	with	with	ADP
fbem-26171	68	25	the	the	DET
fbem-26171	68	26	underlying	underlie	VERB
fbem-26171	68	27	tenets	tenet	NOUN
fbem-26171	68	28	of	of	ADP
fbem-26171	68	29	documenting	document	VERB
fbem-26171	68	30	the	the	DET
fbem-26171	68	31	economic	economic	ADJ
fbem-26171	68	32	,	,	PUNCT
fbem-26171	68	33	environmental	environmental	ADJ
fbem-26171	68	34	and	and	CCONJ
fbem-26171	68	35	social	social	ADJ
fbem-26171	68	36	impacts	impact	NOUN
fbem-26171	68	37	of	of	ADP
fbem-26171	68	38	organisations	organisation	NOUN
fbem-26171	68	39	(	(	PUNCT
fbem-26171	68	40	timothy	timothy	PROPN
fbem-26171	68	41	f.	f.	PROPN
fbem-26171	68	42	slaper	slaper	PROPN
fbem-26171	68	43	&	&	CCONJ
fbem-26171	68	44	hall	hall	PROPN
fbem-26171	68	45	,	,	PUNCT
fbem-26171	68	46	2011	2011	NUM
fbem-26171	68	47	)	)	PUNCT
fbem-26171	68	48	.	.	PUNCT
fbem-26171	69	1	it	it	PRON
fbem-26171	69	2	divided	divide	VERB
fbem-26171	69	3	sustainable	sustainable	ADJ
fbem-26171	69	4	accounting	accounting	NOUN
fbem-26171	69	5	into	into	ADP
fbem-26171	69	6	three	three	NUM
fbem-26171	69	7	main	main	ADJ
fbem-26171	69	8	areas	area	NOUN
fbem-26171	69	9	,	,	PUNCT
fbem-26171	69	10	namely	namely	ADV
fbem-26171	69	11	people	people	NOUN
fbem-26171	69	12	,	,	PUNCT
fbem-26171	69	13	profit	profit	NOUN
fbem-26171	69	14	and	and	CCONJ
fbem-26171	69	15	planet	planet	NOUN
fbem-26171	69	16	,	,	PUNCT
fbem-26171	69	17	where	where	SCONJ
fbem-26171	69	18	the	the	DET
fbem-26171	69	19	first	first	ADJ
fbem-26171	69	20	term	term	NOUN
fbem-26171	69	21	people	people	NOUN
fbem-26171	69	22	referred	refer	VERB
fbem-26171	69	23	to	to	ADP
fbem-26171	69	24	an	an	DET
fbem-26171	69	25	organisation	organisation	NOUN
fbem-26171	69	26	’s	’s	PART
fbem-26171	69	27	social	social	ADJ
fbem-26171	69	28	impact	impact	NOUN
fbem-26171	69	29	on	on	ADP
fbem-26171	69	30	its	its	PRON
fbem-26171	69	31	employees	employee	NOUN
fbem-26171	69	32	,	,	PUNCT
fbem-26171	69	33	stakeholders	stakeholder	NOUN
fbem-26171	69	34	and	and	CCONJ
fbem-26171	69	35	society	society	NOUN
fbem-26171	69	36	,	,	PUNCT
fbem-26171	69	37	profit	profit	NOUN
fbem-26171	69	38	,	,	PUNCT
fbem-26171	69	39	meant	mean	VERB
fbem-26171	69	40	the	the	DET
fbem-26171	69	41	maximization	maximization	NOUN
fbem-26171	69	42	of	of	ADP
fbem-26171	69	43	shareholder	shareholder	NOUN
fbem-26171	69	44	value	value	NOUN
fbem-26171	69	45	,	,	PUNCT
fbem-26171	69	46	and	and	CCONJ
fbem-26171	69	47	most	most	ADV
fbem-26171	69	48	importantly	importantly	ADV
fbem-26171	69	49	,	,	PUNCT
fbem-26171	69	50	planet	planet	NOUN
fbem-26171	69	51	referred	refer	VERB
fbem-26171	69	52	to	to	ADP
fbem-26171	69	53	the	the	DET
fbem-26171	69	54	level	level	NOUN
fbem-26171	69	55	of	of	ADP
fbem-26171	69	56	commitment	commitment	NOUN
fbem-26171	69	57	of	of	ADP
fbem-26171	69	58	a	a	DET
fbem-26171	69	59	company	company	NOUN
fbem-26171	69	60	towards	towards	ADP
fbem-26171	69	61	sustainable	sustainable	ADJ
fbem-26171	69	62	development	development	NOUN
fbem-26171	69	63	and	and	CCONJ
fbem-26171	69	64	the	the	DET
fbem-26171	69	65	protection	protection	NOUN
fbem-26171	69	66	of	of	ADP
fbem-26171	69	67	the	the	DET
fbem-26171	69	68	environment	environment	NOUN
fbem-26171	69	69	,	,	PUNCT
fbem-26171	69	70	and	and	CCONJ
fbem-26171	69	71	included	include	VERB
fbem-26171	69	72	promoting	promote	VERB
fbem-26171	69	73	the	the	DET
fbem-26171	69	74	inclusion	inclusion	NOUN
fbem-26171	69	75	of	of	ADP
fbem-26171	69	76	sustainable	sustainable	ADJ
fbem-26171	69	77	development	development	NOUN
fbem-26171	69	78	in	in	ADP
fbem-26171	69	79	organisational	organisational	ADJ
fbem-26171	69	80	activities	activity	NOUN
fbem-26171	69	81	.	.	PUNCT
fbem-26171	70	1	in	in	ADP
fbem-26171	70	2	2005	2005	NUM
fbem-26171	70	3	,	,	PUNCT
fbem-26171	70	4	geoff	geoff	PROPN
fbem-26171	70	5	lamberton	lamberton	PROPN
fbem-26171	70	6	provided	provide	VERB
fbem-26171	70	7	the	the	DET
fbem-26171	70	8	basic	basic	ADJ
fbem-26171	70	9	framework	framework	NOUN
fbem-26171	70	10	for	for	ADP
fbem-26171	70	11	accounting	accounting	NOUN
fbem-26171	70	12	systems	system	NOUN
fbem-26171	70	13	under	under	ADP
fbem-26171	70	14	sustainability	sustainability	NOUN
fbem-26171	70	15	across	across	ADP
fbem-26171	70	16	five	five	NUM
fbem-26171	70	17	key	key	ADJ
fbem-26171	70	18	frameworks	framework	NOUN
fbem-26171	70	19	.	.	PUNCT
fbem-26171	71	1	firstly	firstly	ADV
fbem-26171	71	2	,	,	PUNCT
fbem-26171	71	3	the	the	DET
fbem-26171	71	4	framework	framework	NOUN
fbem-26171	71	5	defines	define	VERB
fbem-26171	71	6	sustainability	sustainability	NOUN
fbem-26171	71	7	,	,	PUNCT
fbem-26171	71	8	and	and	CCONJ
fbem-26171	71	9	follows	follow	VERB
fbem-26171	71	10	on	on	ADP
fbem-26171	71	11	to	to	ADP
fbem-26171	71	12	an	an	DET
fbem-26171	71	13	organization	organization	NOUN
fbem-26171	71	14	perspective	perspective	NOUN
fbem-26171	71	15	,	,	PUNCT
fbem-26171	71	16	stating	state	VERB
fbem-26171	71	17	that	that	SCONJ
fbem-26171	71	18	companies	company	NOUN
fbem-26171	71	19	should	should	AUX
fbem-26171	71	20	clearly	clearly	ADV
fbem-26171	71	21	evaluate	evaluate	VERB
fbem-26171	71	22	indicators	indicator	NOUN
fbem-26171	71	23	used	use	VERB
fbem-26171	71	24	to	to	PART
fbem-26171	71	25	measure	measure	VERB
fbem-26171	71	26	sustainability	sustainability	NOUN
fbem-26171	71	27	impacts	impact	NOUN
fbem-26171	71	28	.	.	PUNCT
fbem-26171	72	1	thirdly	thirdly	ADV
fbem-26171	72	2	,	,	PUNCT
fbem-26171	72	3	when	when	SCONJ
fbem-26171	72	4	evaluating	evaluate	VERB
fbem-26171	72	5	economic	economic	ADJ
fbem-26171	72	6	,	,	PUNCT
fbem-26171	72	7	environmental	environmental	ADJ
fbem-26171	72	8	and	and	CCONJ
fbem-26171	72	9	social	social	ADJ
fbem-26171	72	10	impacts	impact	NOUN
fbem-26171	72	11	,	,	PUNCT
fbem-26171	72	12	it	it	PRON
fbem-26171	72	13	is	be	AUX
fbem-26171	72	14	critical	critical	ADJ
fbem-26171	72	15	to	to	PART
fbem-26171	72	16	choose	choose	VERB
fbem-26171	72	17	and	and	CCONJ
fbem-26171	72	18	define	define	VERB
fbem-26171	72	19	appropriate	appropriate	ADJ
fbem-26171	72	20	units	unit	NOUN
fbem-26171	72	21	.	.	PUNCT
fbem-26171	73	1	fourthly	fourthly	ADV
fbem-26171	73	2	,	,	PUNCT
fbem-26171	73	3	the	the	DET
fbem-26171	73	4	interdisciplinary	interdisciplinary	ADJ
fbem-26171	73	5	nature	nature	NOUN
fbem-26171	73	6	of	of	ADP
fbem-26171	73	7	sustainable	sustainable	ADJ
fbem-26171	73	8	accounting	accounting	NOUN
fbem-26171	73	9	requires	require	VERB
fbem-26171	73	10	the	the	DET
fbem-26171	73	11	collaboration	collaboration	NOUN
fbem-26171	73	12	between	between	ADP
fbem-26171	73	13	accounting	accounting	NOUN
fbem-26171	73	14	and	and	CCONJ
fbem-26171	73	15	sociology	sociology	NOUN
fbem-26171	73	16	and	and	CCONJ
fbem-26171	73	17	ecological	ecological	ADJ
fbem-26171	73	18	disciplines	discipline	NOUN
fbem-26171	73	19	to	to	PART
fbem-26171	73	20	ensure	ensure	VERB
fbem-26171	73	21	a	a	DET
fbem-26171	73	22	holistic	holistic	ADJ
fbem-26171	73	23	and	and	CCONJ
fbem-26171	73	24	comprehensive	comprehensive	ADJ
fbem-26171	73	25	outcome	outcome	NOUN
fbem-26171	73	26	.	.	PUNCT
fbem-26171	74	1	lastly	lastly	ADV
fbem-26171	74	2	,	,	PUNCT
fbem-26171	74	3	traditional	traditional	ADJ
fbem-26171	74	4	accounting	accounting	NOUN
fbem-26171	74	5	should	should	AUX
fbem-26171	74	6	still	still	ADV
fbem-26171	74	7	be	be	AUX
fbem-26171	74	8	the	the	DET
fbem-26171	74	9	core	core	NOUN
fbem-26171	74	10	when	when	SCONJ
fbem-26171	74	11	undertaking	undertake	VERB
fbem-26171	74	12	sustainability	sustainability	NOUN
fbem-26171	74	13	accounting	accounting	NOUN
fbem-26171	74	14	and	and	CCONJ
fbem-26171	74	15	should	should	AUX
fbem-26171	74	16	not	not	PART
fbem-26171	74	17	fade	fade	VERB
fbem-26171	74	18	when	when	SCONJ
fbem-26171	74	19	the	the	DET
fbem-26171	74	20	latter	latter	ADJ
fbem-26171	74	21	is	be	AUX
fbem-26171	74	22	undertaken	undertake	VERB
fbem-26171	74	23	(	(	PUNCT
fbem-26171	74	24	lamberton	lamberton	NOUN
fbem-26171	74	25	,	,	PUNCT
fbem-26171	74	26	2005	2005	NUM
fbem-26171	74	27	)	)	PUNCT
fbem-26171	74	28	.	.	PUNCT
fbem-26171	75	1	despite	despite	SCONJ
fbem-26171	75	2	the	the	DET
fbem-26171	75	3	growing	grow	VERB
fbem-26171	75	4	prevalence	prevalence	NOUN
fbem-26171	75	5	of	of	ADP
fbem-26171	75	6	suatinable	suatinable	ADJ
fbem-26171	75	7	accounting	accounting	NOUN
fbem-26171	75	8	within	within	ADP
fbem-26171	75	9	this	this	DET
fbem-26171	75	10	decade	decade	NOUN
fbem-26171	75	11	,	,	PUNCT
fbem-26171	75	12	a	a	DET
fbem-26171	75	13	large	large	ADJ
fbem-26171	75	14	array	array	NOUN
fbem-26171	75	15	of	of	ADP
fbem-26171	75	16	academics	academic	NOUN
fbem-26171	75	17	and	and	CCONJ
fbem-26171	75	18	experts	expert	NOUN
fbem-26171	75	19	,	,	PUNCT
fbem-26171	75	20	until	until	ADP
fbem-26171	75	21	2007	2007	NUM
fbem-26171	75	22	,	,	PUNCT
fbem-26171	75	23	debated	debate	VERB
fbem-26171	75	24	the	the	DET
fbem-26171	75	25	distinctions	distinction	NOUN
fbem-26171	75	26	between	between	ADP
fbem-26171	75	27	environmental	environmental	ADJ
fbem-26171	75	28	accounting	accounting	NOUN
fbem-26171	75	29	,	,	PUNCT
fbem-26171	75	30	social	social	ADJ
fbem-26171	75	31	accounting	accounting	NOUN
fbem-26171	75	32	and	and	CCONJ
fbem-26171	75	33	sustainability	sustainability	NOUN
fbem-26171	75	34	accounting	accounting	NOUN
fbem-26171	75	35	.	.	PUNCT
fbem-26171	76	1	the	the	DET
fbem-26171	76	2	first	first	ADJ
fbem-26171	76	3	side	side	NOUN
fbem-26171	76	4	believed	believe	VERB
fbem-26171	76	5	that	that	SCONJ
fbem-26171	76	6	sustainability	sustainability	NOUN
fbem-26171	76	7	accounting	accounting	NOUN
fbem-26171	76	8	is	be	AUX
fbem-26171	76	9	a	a	DET
fbem-26171	76	10	concept	concept	NOUN
fbem-26171	76	11	which	which	PRON
fbem-26171	76	12	will	will	AUX
fbem-26171	76	13	be	be	AUX
fbem-26171	76	14	derived	derive	VERB
fbem-26171	76	15	from	from	ADP
fbem-26171	76	16	environmental	environmental	ADJ
fbem-26171	76	17	and	and	CCONJ
fbem-26171	76	18	social	social	ADJ
fbem-26171	76	19	frameworks	framework	NOUN
fbem-26171	76	20	already	already	ADV
fbem-26171	76	21	developed	develop	VERB
fbem-26171	76	22	,	,	PUNCT
fbem-26171	76	23	despite	despite	SCONJ
fbem-26171	76	24	stating	state	VERB
fbem-26171	76	25	their	their	PRON
fbem-26171	76	26	doubt	doubt	NOUN
fbem-26171	76	27	of	of	ADP
fbem-26171	76	28	their	their	PRON
fbem-26171	76	29	existence	existence	NOUN
fbem-26171	76	30	in	in	ADP
fbem-26171	76	31	the	the	DET
fbem-26171	76	32	coming	come	VERB
fbem-26171	76	33	future	future	NOUN
fbem-26171	76	34	.	.	PUNCT
fbem-26171	77	1	the	the	DET
fbem-26171	77	2	second	second	ADJ
fbem-26171	77	3	side	side	NOUN
fbem-26171	77	4	,	,	PUNCT
fbem-26171	77	5	inspired	inspire	VERB
fbem-26171	77	6	by	by	ADP
fbem-26171	77	7	the	the	DET
fbem-26171	77	8	work	work	NOUN
fbem-26171	77	9	of	of	ADP
fbem-26171	77	10	gray	gray	ADJ
fbem-26171	77	11	,	,	PUNCT
fbem-26171	77	12	believed	believe	VERB
fbem-26171	77	13	that	that	SCONJ
fbem-26171	77	14	the	the	DET
fbem-26171	77	15	scope	scope	NOUN
fbem-26171	77	16	of	of	ADP
fbem-26171	77	17	accounting	accounting	NOUN
fbem-26171	77	18	standards	standard	NOUN
fbem-26171	77	19	would	would	AUX
fbem-26171	77	20	reach	reach	VERB
fbem-26171	77	21	new	new	ADJ
fbem-26171	77	22	heights	height	NOUN
fbem-26171	77	23	if	if	SCONJ
fbem-26171	77	24	social	social	ADJ
fbem-26171	77	25	and	and	CCONJ
fbem-26171	77	26	environmental	environmental	ADJ
fbem-26171	77	27	accounting	accounting	NOUN
fbem-26171	77	28	was	be	AUX
fbem-26171	77	29	transformed	transform	VERB
fbem-26171	77	30	into	into	ADP
fbem-26171	77	31	sustainability	sustainability	NOUN
fbem-26171	77	32	accounting	accounting	NOUN
fbem-26171	77	33	(	(	PUNCT
fbem-26171	77	34	bebbington	bebbington	PROPN
fbem-26171	77	35	&	&	CCONJ
fbem-26171	77	36	larrinaga	larrinaga	PROPN
fbem-26171	77	37	,	,	PUNCT
fbem-26171	77	38	2014	2014	NUM
fbem-26171	77	39	)	)	PUNCT
fbem-26171	77	40	.	.	PUNCT
fbem-26171	78	1	in	in	ADP
fbem-26171	78	2	2009	2009	NUM
fbem-26171	78	3	,	,	PUNCT
fbem-26171	78	4	in	in	ADP
fbem-26171	78	5	an	an	DET
fbem-26171	78	6	attempt	attempt	NOUN
fbem-26171	78	7	to	to	PART
fbem-26171	78	8	enable	enable	VERB
fbem-26171	78	9	corporate	corporate	ADJ
fbem-26171	78	10	institutions	institution	NOUN
fbem-26171	78	11	to	to	PART
fbem-26171	78	12	incorporate	incorporate	VERB
fbem-26171	78	13	and	and	CCONJ
fbem-26171	78	14	apply	apply	VERB
fbem-26171	78	15	the	the	DET
fbem-26171	78	16	concept	concept	NOUN
fbem-26171	78	17	of	of	ADP
fbem-26171	78	18	sustainability	sustainability	NOUN
fbem-26171	78	19	accounting	accounting	NOUN
fbem-26171	78	20	and	and	CCONJ
fbem-26171	78	21	carbon	carbon	NOUN
fbem-26171	78	22	monitoring	monitoring	NOUN
fbem-26171	78	23	,	,	PUNCT
fbem-26171	78	24	the	the	DET
fbem-26171	78	25	czech	czech	PROPN
fbem-26171	78	26	republic	republic	NOUN
fbem-26171	78	27	proposed	propose	VERB
fbem-26171	78	28	a	a	DET
fbem-26171	78	29	wide	wide	ADJ
fbem-26171	78	30	array	array	NOUN
fbem-26171	78	31	of	of	ADP
fbem-26171	78	32	standards	standard	NOUN
fbem-26171	78	33	for	for	ADP
fbem-26171	78	34	sustainable	sustainable	ADJ
fbem-26171	78	35	accounting	accounting	NOUN
fbem-26171	78	36	methods	method	NOUN
fbem-26171	78	37	.	.	PUNCT
fbem-26171	79	1	these	these	DET
fbem-26171	79	2	frameworks	framework	NOUN
fbem-26171	79	3	were	be	AUX
fbem-26171	79	4	proposed	propose	VERB
fbem-26171	79	5	based	base	VERB
fbem-26171	79	6	on	on	ADP
fbem-26171	79	7	a	a	DET
fbem-26171	79	8	survey	survey	NOUN
fbem-26171	79	9	conducted	conduct	VERB
fbem-26171	79	10	in	in	ADP
fbem-26171	79	11	2005	2005	NUM
fbem-26171	79	12	.	.	PUNCT
fbem-26171	80	1	this	this	DET
fbem-26171	80	2	framework	framework	NOUN
fbem-26171	80	3	was	be	AUX
fbem-26171	80	4	considered	consider	VERB
fbem-26171	80	5	a	a	DET
fbem-26171	80	6	major	major	ADJ
fbem-26171	80	7	step	step	NOUN
fbem-26171	80	8	forward	forward	ADV
fbem-26171	80	9	in	in	ADP
fbem-26171	80	10	the	the	DET
fbem-26171	80	11	implementation	implementation	NOUN
fbem-26171	80	12	of	of	ADP
fbem-26171	80	13	sustainable	sustainable	ADJ
fbem-26171	80	14	accounting	accounting	NOUN
fbem-26171	80	15	in	in	ADP
fbem-26171	80	16	a	a	DET
fbem-26171	80	17	developed	developed	ADJ
fbem-26171	80	18	nation	nation	NOUN
fbem-26171	80	19	,	,	PUNCT
fbem-26171	80	20	and	and	CCONJ
fbem-26171	80	21	in	in	ADP
fbem-26171	80	22	the	the	DET
fbem-26171	80	23	eurozone	eurozone	NOUN
fbem-26171	80	24	as	as	ADP
fbem-26171	80	25	a	a	DET
fbem-26171	80	26	whole	whole	NOUN
fbem-26171	80	27	.	.	PUNCT
fbem-26171	81	1	the	the	DET
fbem-26171	81	2	framework	framework	NOUN
fbem-26171	81	3	clearly	clearly	ADV
fbem-26171	81	4	defined	define	VERB
fbem-26171	81	5	tenets	tenet	NOUN
fbem-26171	81	6	of	of	ADP
fbem-26171	81	7	sustainability	sustainability	NOUN
fbem-26171	81	8	accounting	accounting	NOUN
fbem-26171	81	9	,	,	PUNCT
fbem-26171	81	10	including	include	VERB
fbem-26171	81	11	the	the	DET
fbem-26171	81	12	definition	definition	NOUN
fbem-26171	81	13	,	,	PUNCT
fbem-26171	81	14	objectives	objective	NOUN
fbem-26171	81	15	of	of	ADP
fbem-26171	81	16	the	the	DET
fbem-26171	81	17	overall	overall	ADJ
fbem-26171	81	18	system	system	NOUN
fbem-26171	81	19	to	to	PART
fbem-26171	81	20	be	be	AUX
fbem-26171	81	21	put	put	VERB
fbem-26171	81	22	in	in	ADP
fbem-26171	81	23	place	place	NOUN
fbem-26171	81	24	,	,	PUNCT
fbem-26171	81	25	while	while	SCONJ
fbem-26171	81	26	also	also	ADV
fbem-26171	81	27	explicitly	explicitly	ADV
fbem-26171	81	28	stating	state	VERB
fbem-26171	81	29	the	the	DET
fbem-26171	81	30	benefits	benefit	NOUN
fbem-26171	81	31	to	to	ADP
fbem-26171	81	32	the	the	DET
fbem-26171	81	33	company	company	NOUN
fbem-26171	81	34	.	.	PUNCT
fbem-26171	82	1	furthermore	furthermore	ADV
fbem-26171	82	2	,	,	PUNCT
fbem-26171	82	3	the	the	DET
fbem-26171	82	4	clear	clear	ADJ
fbem-26171	82	5	defining	defining	NOUN
fbem-26171	82	6	of	of	ADP
fbem-26171	82	7	this	this	DET
fbem-26171	82	8	system	system	NOUN
fbem-26171	82	9	laid	lay	VERB
fbem-26171	82	10	clear	clear	ADJ
fbem-26171	82	11	groundwork	groundwork	NOUN
fbem-26171	82	12	towards	towards	ADP
fbem-26171	82	13	a	a	DET
fbem-26171	82	14	more	more	ADV
fbem-26171	82	15	distinct	distinct	ADJ
fbem-26171	82	16	view	view	NOUN
fbem-26171	82	17	of	of	ADP
fbem-26171	82	18	sustainable	sustainable	ADJ
fbem-26171	82	19	development	development	NOUN
fbem-26171	82	20	and	and	CCONJ
fbem-26171	82	21	corporate	corporate	ADJ
fbem-26171	82	22	sustainability	sustainability	NOUN
fbem-26171	82	23	.	.	PUNCT
fbem-26171	83	1	the	the	DET
fbem-26171	83	2	release	release	NOUN
fbem-26171	83	3	of	of	ADP
fbem-26171	83	4	this	this	DET
fbem-26171	83	5	framework	framework	NOUN
fbem-26171	83	6	also	also	ADV
fbem-26171	83	7	served	serve	VERB
fbem-26171	83	8	as	as	ADP
fbem-26171	83	9	a	a	DET
fbem-26171	83	10	model	model	NOUN
fbem-26171	83	11	for	for	ADP
fbem-26171	83	12	other	other	ADJ
fbem-26171	83	13	eurozone	eurozone	NOUN
fbem-26171	83	14	nations	nation	NOUN
fbem-26171	83	15	to	to	PART
fbem-26171	83	16	begin	begin	VERB
fbem-26171	83	17	adopting	adopt	VERB
fbem-26171	83	18	sustainable	sustainable	ADJ
fbem-26171	83	19	accounting	accounting	NOUN
fbem-26171	83	20	practices	practice	NOUN
fbem-26171	83	21	within	within	ADP
fbem-26171	83	22	their	their	PRON
fbem-26171	83	23	countries	country	NOUN
fbem-26171	83	24	.	.	PUNCT
fbem-26171	84	1	6	6	NUM
fbem-26171	84	2	.	.	X
fbem-26171	84	3	2010	2010	NUM
fbem-26171	84	4	to	to	PART
fbem-26171	84	5	present	present	VERB
fbem-26171	84	6	:	:	PUNCT
fbem-26171	84	7	the	the	DET
fbem-26171	84	8	adoption	adoption	NOUN
fbem-26171	84	9	era	era	NOUN
fbem-26171	84	10	in	in	ADP
fbem-26171	84	11	the	the	DET
fbem-26171	84	12	present	present	ADJ
fbem-26171	84	13	world	world	NOUN
fbem-26171	84	14	,	,	PUNCT
fbem-26171	84	15	the	the	DET
fbem-26171	84	16	importance	importance	NOUN
fbem-26171	84	17	of	of	ADP
fbem-26171	84	18	sustainability	sustainability	NOUN
fbem-26171	84	19	accounting	accounting	NOUN
fbem-26171	84	20	and	and	CCONJ
fbem-26171	84	21	carbon	carbon	NOUN
fbem-26171	84	22	monitoring	monitoring	NOUN
fbem-26171	84	23	can	can	AUX
fbem-26171	84	24	not	not	PART
fbem-26171	84	25	be	be	AUX
fbem-26171	84	26	understated	understate	VERB
fbem-26171	84	27	.	.	PUNCT
fbem-26171	85	1	a	a	DET
fbem-26171	85	2	primary	primary	ADJ
fbem-26171	85	3	driver	driver	NOUN
fbem-26171	85	4	behind	behind	ADP
fbem-26171	85	5	the	the	DET
fbem-26171	85	6	implementation	implementation	NOUN
fbem-26171	85	7	of	of	ADP
fbem-26171	85	8	such	such	ADJ
fbem-26171	85	9	frameworks	framework	NOUN
fbem-26171	85	10	can	can	AUX
fbem-26171	85	11	be	be	AUX
fbem-26171	85	12	largely	largely	ADV
fbem-26171	85	13	credited	credit	VERB
fbem-26171	85	14	to	to	ADP
fbem-26171	85	15	growing	grow	VERB
fbem-26171	85	16	awareness	awareness	NOUN
fbem-26171	85	17	and	and	CCONJ
fbem-26171	85	18	regulations	regulation	NOUN
fbem-26171	85	19	,	,	PUNCT
fbem-26171	85	20	which	which	PRON
fbem-26171	85	21	companies	company	NOUN
fbem-26171	85	22	are	be	AUX
fbem-26171	85	23	required	require	VERB
fbem-26171	85	24	to	to	PART
fbem-26171	85	25	comply	comply	VERB
fbem-26171	85	26	with	with	ADP
fbem-26171	85	27	in	in	ADP
fbem-26171	85	28	order	order	NOUN
fbem-26171	85	29	to	to	PART
fbem-26171	85	30	continue	continue	VERB
fbem-26171	85	31	their	their	PRON
fbem-26171	85	32	operations	operation	NOUN
fbem-26171	85	33	in	in	ADP
fbem-26171	85	34	a	a	DET
fbem-26171	85	35	specific	specific	ADJ
fbem-26171	85	36	geography	geography	NOUN
fbem-26171	85	37	,	,	PUNCT
fbem-26171	85	38	as	as	ADV
fbem-26171	85	39	well	well	ADV
fbem-26171	85	40	as	as	ADP
fbem-26171	85	41	to	to	PART
fbem-26171	85	42	showcase	showcase	VERB
fbem-26171	85	43	transparent	transparent	ADJ
fbem-26171	85	44	operations	operation	NOUN
fbem-26171	85	45	to	to	PART
fbem-26171	85	46	meet	meet	VERB
fbem-26171	85	47	the	the	DET
fbem-26171	85	48	demands	demand	NOUN
fbem-26171	85	49	and	and	CCONJ
fbem-26171	85	50	expectations	expectation	NOUN
fbem-26171	85	51	of	of	ADP
fbem-26171	85	52	a	a	DET
fbem-26171	85	53	stakeholder	stakeholder	NOUN
fbem-26171	85	54	related	relate	VERB
fbem-26171	85	55	the	the	DET
fbem-26171	85	56	organisation	organisation	NOUN
fbem-26171	85	57	(	(	PUNCT
fbem-26171	85	58	sec	sec	PROPN
fbem-26171	85	59	,	,	PUNCT
fbem-26171	85	60	2024	2024	NUM
fbem-26171	85	61	)	)	PUNCT
fbem-26171	85	62	.	.	PUNCT
fbem-26171	86	1	in	in	ADP
fbem-26171	86	2	2014	2014	NUM
fbem-26171	86	3	,	,	PUNCT
fbem-26171	86	4	the	the	DET
fbem-26171	86	5	european	european	PROPN
fbem-26171	86	6	union	union	PROPN
fbem-26171	86	7	participated	participate	VERB
fbem-26171	86	8	in	in	ADP
fbem-26171	86	9	the	the	DET
fbem-26171	86	10	growing	grow	VERB
fbem-26171	86	11	integration	integration	NOUN
fbem-26171	86	12	on	on	ADP
fbem-26171	86	13	sustainability	sustainability	NOUN
fbem-26171	86	14	accounting	account	VERB
fbem-26171	86	15	by	by	ADP
fbem-26171	86	16	releasing	release	VERB
fbem-26171	86	17	an	an	DET
fbem-26171	86	18	established	establish	VERB
fbem-26171	86	19	framework	framework	NOUN
fbem-26171	86	20	regarding	regard	VERB
fbem-26171	86	21	sustainability	sustainability	NOUN
fbem-26171	86	22	reporting	reporting	NOUN
fbem-26171	86	23	,	,	PUNCT
fbem-26171	86	24	which	which	PRON
fbem-26171	86	25	was	be	AUX
fbem-26171	86	26	a	a	DET
fbem-26171	86	27	type	type	NOUN
fbem-26171	86	28	of	of	ADP
fbem-26171	86	29	non	non	ADJ
fbem-26171	86	30	-	-	ADJ
fbem-26171	86	31	financial	financial	ADJ
fbem-26171	86	32	reporting	reporting	NOUN
fbem-26171	86	33	.	.	PUNCT
fbem-26171	87	1	this	this	DET
fbem-26171	87	2	framework	framework	NOUN
fbem-26171	87	3	essentially	essentially	ADV
fbem-26171	87	4	made	make	VERB
fbem-26171	87	5	it	it	PRON
fbem-26171	87	6	mandatory	mandatory	ADJ
fbem-26171	87	7	for	for	SCONJ
fbem-26171	87	8	large	large	ADJ
fbem-26171	87	9	companies	company	NOUN
fbem-26171	87	10	to	to	PART
fbem-26171	87	11	disclose	disclose	VERB
fbem-26171	87	12	non	non	ADJ
fbem-26171	87	13	-	-	ADJ
fbem-26171	87	14	financial	financial	ADJ
fbem-26171	87	15	and	and	CCONJ
fbem-26171	87	16	their	their	PRON
fbem-26171	87	17	diversity	diversity	NOUN
fbem-26171	87	18	compositions	composition	NOUN
fbem-26171	87	19	.	.	PUNCT
fbem-26171	88	1	furthermore	furthermore	ADV
fbem-26171	88	2	,	,	PUNCT
fbem-26171	88	3	the	the	DET
fbem-26171	88	4	european	european	PROPN
fbem-26171	88	5	commission	commission	PROPN
fbem-26171	88	6	,	,	PUNCT
fbem-26171	88	7	in	in	ADP
fbem-26171	88	8	2017	2017	NUM
fbem-26171	88	9	,	,	PUNCT
fbem-26171	88	10	also	also	ADV
fbem-26171	88	11	came	come	VERB
fbem-26171	88	12	up	up	ADP
fbem-26171	88	13	with	with	ADP
fbem-26171	88	14	an	an	DET
fbem-26171	88	15	explicit	explicit	ADJ
fbem-26171	88	16	guide	guide	NOUN
fbem-26171	88	17	which	which	PRON
fbem-26171	88	18	aimed	aim	VERB
fbem-26171	88	19	to	to	PART
fbem-26171	88	20	assist	assist	VERB
fbem-26171	88	21	companies	company	NOUN
fbem-26171	88	22	when	when	SCONJ
fbem-26171	88	23	publishing	publish	VERB
fbem-26171	88	24	information	information	NOUN
fbem-26171	88	25	related	relate	VERB
fbem-26171	88	26	to	to	ADP
fbem-26171	88	27	the	the	DET
fbem-26171	88	28	environment	environment	NOUN
fbem-26171	88	29	and	and	CCONJ
fbem-26171	88	30	social	social	ADJ
fbem-26171	88	31	aspects	aspect	NOUN
fbem-26171	88	32	,	,	PUNCT
fbem-26171	88	33	and	and	CCONJ
fbem-26171	88	34	in	in	ADP
fbem-26171	88	35	2019	2019	NUM
fbem-26171	88	36	,	,	PUNCT
fbem-26171	88	37	these	these	DET
fbem-26171	88	38	guidelines	guideline	NOUN
fbem-26171	88	39	were	be	AUX
fbem-26171	88	40	altered	alter	VERB
fbem-26171	88	41	and	and	CCONJ
fbem-26171	88	42	climate	climate	NOUN
fbem-26171	88	43	change	change	NOUN
fbem-26171	88	44	was	be	AUX
fbem-26171	88	45	added	add	VERB
fbem-26171	88	46	.	.	PUNCT
fbem-26171	89	1	this	this	DET
fbem-26171	89	2	framework	framework	NOUN
fbem-26171	89	3	was	be	AUX
fbem-26171	89	4	further	far	ADV
fbem-26171	89	5	extended	extend	VERB
fbem-26171	89	6	and	and	CCONJ
fbem-26171	89	7	the	the	DET
fbem-26171	89	8	european	european	PROPN
fbem-26171	89	9	commission	commission	PROPN
fbem-26171	89	10	,	,	PUNCT
fbem-26171	89	11	in	in	ADP
fbem-26171	89	12	the	the	DET
fbem-26171	89	13	year	year	NOUN
fbem-26171	89	14	2021	2021	NUM
fbem-26171	89	15	released	release	VERB
fbem-26171	89	16	a	a	DET
fbem-26171	89	17	new	new	ADJ
fbem-26171	89	18	proposal	proposal	NOUN
fbem-26171	89	19	for	for	ADP
fbem-26171	89	20	a	a	DET
fbem-26171	89	21	corporate	corporate	ADJ
fbem-26171	89	22	sustainability	sustainability	NOUN
fbem-26171	89	23	reporting	reporting	NOUN
fbem-26171	89	24	directive	directive	NOUN
fbem-26171	89	25	,	,	PUNCT
fbem-26171	89	26	also	also	ADV
fbem-26171	89	27	known	know	VERB
fbem-26171	89	28	as	as	ADP
fbem-26171	89	29	csrd	csrd	NOUN
fbem-26171	89	30	,	,	PUNCT
fbem-26171	89	31	which	which	PRON
fbem-26171	89	32	amended	amend	VERB
fbem-26171	89	33	previous	previous	ADJ
fbem-26171	89	34	requirements	requirement	NOUN
fbem-26171	89	35	.	.	PUNCT
fbem-26171	90	1	this	this	DET
fbem-26171	90	2	plan	plan	NOUN
fbem-26171	90	3	mandated	mandate	VERB
fbem-26171	90	4	the	the	DET
fbem-26171	90	5	auditing	auditing	NOUN
fbem-26171	90	6	of	of	ADP
fbem-26171	90	7	reported	report	VERB
fbem-26171	90	8	information	information	NOUN
fbem-26171	90	9	and	and	CCONJ
fbem-26171	90	10	established	establish	VERB
fbem-26171	90	11	extensive	extensive	ADJ
fbem-26171	90	12	69	69	NUM
fbem-26171	90	13	reporting	reporting	NOUN
fbem-26171	90	14	obligations	obligation	NOUN
fbem-26171	90	15	for	for	ADP
fbem-26171	90	16	all	all	DET
fbem-26171	90	17	major	major	ADJ
fbem-26171	90	18	corporations	corporation	NOUN
fbem-26171	90	19	and	and	CCONJ
fbem-26171	90	20	companies	company	NOUN
fbem-26171	90	21	listed	list	VERB
fbem-26171	90	22	on	on	ADP
fbem-26171	90	23	markets	market	NOUN
fbem-26171	90	24	which	which	PRON
fbem-26171	90	25	were	be	AUX
fbem-26171	90	26	regulated	regulate	VERB
fbem-26171	90	27	by	by	ADP
fbem-26171	90	28	authorities	authority	NOUN
fbem-26171	90	29	,	,	PUNCT
fbem-26171	90	30	with	with	ADP
fbem-26171	90	31	the	the	DET
fbem-26171	90	32	sole	sole	ADJ
fbem-26171	90	33	exception	exception	NOUN
fbem-26171	90	34	of	of	ADP
fbem-26171	90	35	microenterprises	microenterprise	NOUN
fbem-26171	90	36	which	which	PRON
fbem-26171	90	37	were	be	AUX
fbem-26171	90	38	also	also	ADV
fbem-26171	90	39	publicly	publicly	ADV
fbem-26171	90	40	listed	list	VERB
fbem-26171	90	41	.	.	PUNCT
fbem-26171	91	1	additionally	additionally	ADV
fbem-26171	91	2	,	,	PUNCT
fbem-26171	91	3	a	a	DET
fbem-26171	91	4	trend	trend	NOUN
fbem-26171	91	5	towards	towards	ADP
fbem-26171	91	6	a	a	DET
fbem-26171	91	7	community	community	NOUN
fbem-26171	91	8	sustainability	sustainability	NOUN
fbem-26171	91	9	reporting	reporting	NOUN
fbem-26171	91	10	standard	standard	NOUN
fbem-26171	91	11	was	be	AUX
fbem-26171	91	12	observed	observe	VERB
fbem-26171	91	13	,	,	PUNCT
fbem-26171	91	14	with	with	SCONJ
fbem-26171	91	15	the	the	DET
fbem-26171	91	16	drafts	draft	NOUN
fbem-26171	91	17	of	of	ADP
fbem-26171	91	18	the	the	DET
fbem-26171	91	19	framework	framework	NOUN
fbem-26171	91	20	having	having	AUX
fbem-26171	91	21	been	be	AUX
fbem-26171	91	22	developed	develop	VERB
fbem-26171	91	23	by	by	ADP
fbem-26171	91	24	the	the	DET
fbem-26171	91	25	european	european	PROPN
fbem-26171	91	26	financial	financial	PROPN
fbem-26171	91	27	reporting	reporting	NOUN
fbem-26171	91	28	advisory	advisory	ADJ
fbem-26171	91	29	group	group	NOUN
fbem-26171	91	30	(	(	PUNCT
fbem-26171	91	31	efrag	efrag	NOUN
fbem-26171	91	32	)	)	PUNCT
fbem-26171	91	33	.	.	PUNCT
fbem-26171	92	1	the	the	DET
fbem-26171	92	2	first	first	ADJ
fbem-26171	92	3	set	set	NOUN
fbem-26171	92	4	of	of	ADP
fbem-26171	92	5	standards	standard	NOUN
fbem-26171	92	6	were	be	AUX
fbem-26171	92	7	published	publish	VERB
fbem-26171	92	8	in	in	ADP
fbem-26171	92	9	2022	2022	NUM
fbem-26171	92	10	,	,	PUNCT
fbem-26171	92	11	and	and	CCONJ
fbem-26171	92	12	aimed	aim	VERB
fbem-26171	92	13	to	to	PART
fbem-26171	92	14	be	be	AUX
fbem-26171	92	15	compliant	compliant	ADJ
fbem-26171	92	16	with	with	ADP
fbem-26171	92	17	eu	eu	PROPN
fbem-26171	92	18	regulations	regulation	NOUN
fbem-26171	92	19	and	and	CCONJ
fbem-26171	92	20	supporting	support	VERB
fbem-26171	92	21	global	global	ADJ
fbem-26171	92	22	standardisation	standardisation	NOUN
fbem-26171	92	23	efforts	effort	NOUN
fbem-26171	92	24	(	(	PUNCT
fbem-26171	92	25	eu	eu	PROPN
fbem-26171	92	26	consultation	consultation	NOUN
fbem-26171	92	27	,	,	PUNCT
fbem-26171	92	28	2020	2020	NUM
fbem-26171	92	29	)	)	PUNCT
fbem-26171	92	30	.	.	PUNCT
fbem-26171	93	1	hence	hence	ADV
fbem-26171	93	2	,	,	PUNCT
fbem-26171	93	3	in	in	ADP
fbem-26171	93	4	the	the	DET
fbem-26171	93	5	developed	develop	VERB
fbem-26171	93	6	nations	nation	NOUN
fbem-26171	93	7	who	who	PRON
fbem-26171	93	8	were	be	AUX
fbem-26171	93	9	also	also	ADV
fbem-26171	93	10	members	member	NOUN
fbem-26171	93	11	of	of	ADP
fbem-26171	93	12	the	the	DET
fbem-26171	93	13	european	european	PROPN
fbem-26171	93	14	commission	commission	PROPN
fbem-26171	93	15	,	,	PUNCT
fbem-26171	93	16	the	the	DET
fbem-26171	93	17	adoption	adoption	NOUN
fbem-26171	93	18	of	of	ADP
fbem-26171	93	19	sustainability	sustainability	NOUN
fbem-26171	93	20	accounting	accounting	NOUN
fbem-26171	93	21	practices	practice	NOUN
fbem-26171	93	22	grew	grow	VERB
fbem-26171	93	23	multi	multi	ADJ
fbem-26171	93	24	-	-	ADJ
fbem-26171	93	25	fold	fold	ADJ
fbem-26171	93	26	within	within	ADP
fbem-26171	93	27	this	this	DET
fbem-26171	93	28	decade	decade	NOUN
fbem-26171	93	29	,	,	PUNCT
fbem-26171	93	30	and	and	CCONJ
fbem-26171	93	31	remains	remain	VERB
fbem-26171	93	32	a	a	DET
fbem-26171	93	33	major	major	ADJ
fbem-26171	93	34	focus	focus	NOUN
fbem-26171	93	35	of	of	ADP
fbem-26171	93	36	the	the	DET
fbem-26171	93	37	organisation	organisation	NOUN
fbem-26171	93	38	.	.	PUNCT
fbem-26171	94	1	a	a	DET
fbem-26171	94	2	key	key	ADJ
fbem-26171	94	3	development	development	NOUN
fbem-26171	94	4	at	at	ADP
fbem-26171	94	5	the	the	DET
fbem-26171	94	6	start	start	NOUN
fbem-26171	94	7	of	of	ADP
fbem-26171	94	8	the	the	DET
fbem-26171	94	9	2010	2010	NUM
fbem-26171	94	10	decade	decade	NOUN
fbem-26171	94	11	was	be	AUX
fbem-26171	94	12	the	the	DET
fbem-26171	94	13	establishment	establishment	NOUN
fbem-26171	94	14	of	of	ADP
fbem-26171	94	15	the	the	DET
fbem-26171	94	16	sustainability	sustainability	NOUN
fbem-26171	94	17	accounting	accounting	NOUN
fbem-26171	94	18	standards	standard	NOUN
fbem-26171	94	19	board	board	NOUN
fbem-26171	94	20	,	,	PUNCT
fbem-26171	94	21	also	also	ADV
fbem-26171	94	22	known	know	VERB
fbem-26171	94	23	as	as	ADP
fbem-26171	94	24	the	the	DET
fbem-26171	94	25	sasb	sasb	NOUN
fbem-26171	94	26	by	by	ADP
fbem-26171	94	27	its	its	PRON
fbem-26171	94	28	foundation	foundation	NOUN
fbem-26171	94	29	members	member	NOUN
fbem-26171	94	30	(	(	PUNCT
fbem-26171	94	31	sasb	sasb	ADJ
fbem-26171	94	32	,	,	PUNCT
fbem-26171	94	33	2023	2023	NUM
fbem-26171	94	34	)	)	PUNCT
fbem-26171	94	35	.	.	PUNCT
fbem-26171	95	1	the	the	DET
fbem-26171	95	2	underlying	underlie	VERB
fbem-26171	95	3	goal	goal	NOUN
fbem-26171	95	4	of	of	ADP
fbem-26171	95	5	the	the	DET
fbem-26171	95	6	sasb	sasb	NOUN
fbem-26171	95	7	and	and	CCONJ
fbem-26171	95	8	the	the	DET
fbem-26171	95	9	primary	primary	ADJ
fbem-26171	95	10	reason	reason	NOUN
fbem-26171	95	11	for	for	ADP
fbem-26171	95	12	its	its	PRON
fbem-26171	95	13	creation	creation	NOUN
fbem-26171	95	14	was	be	AUX
fbem-26171	95	15	to	to	PART
fbem-26171	95	16	improve	improve	VERB
fbem-26171	95	17	disclosure	disclosure	NOUN
fbem-26171	95	18	practices	practice	NOUN
fbem-26171	95	19	and	and	CCONJ
fbem-26171	95	20	establish	establish	VERB
fbem-26171	95	21	a	a	DET
fbem-26171	95	22	series	series	NOUN
fbem-26171	95	23	of	of	ADP
fbem-26171	95	24	industry	industry	NOUN
fbem-26171	95	25	-	-	PUNCT
fbem-26171	95	26	wide	wide	ADJ
fbem-26171	95	27	standards	standard	NOUN
fbem-26171	95	28	in	in	ADP
fbem-26171	95	29	an	an	DET
fbem-26171	95	30	attempt	attempt	NOUN
fbem-26171	95	31	to	to	PART
fbem-26171	95	32	help	help	VERB
fbem-26171	95	33	corporate	corporate	ADJ
fbem-26171	95	34	organisations	organisation	NOUN
fbem-26171	95	35	with	with	ADP
fbem-26171	95	36	disclosing	disclose	VERB
fbem-26171	95	37	sustainable	sustainable	ADJ
fbem-26171	95	38	development	development	NOUN
fbem-26171	95	39	information	information	NOUN
fbem-26171	95	40	which	which	PRON
fbem-26171	95	41	had	have	VERB
fbem-26171	95	42	a	a	DET
fbem-26171	95	43	direct	direct	ADJ
fbem-26171	95	44	financial	financial	ADJ
fbem-26171	95	45	impact	impact	NOUN
fbem-26171	95	46	and	and	CCONJ
fbem-26171	95	47	would	would	AUX
fbem-26171	95	48	ultimately	ultimately	ADV
fbem-26171	95	49	provide	provide	VERB
fbem-26171	95	50	greater	great	ADJ
fbem-26171	95	51	transparency	transparency	NOUN
fbem-26171	95	52	to	to	ADP
fbem-26171	95	53	investors	investor	NOUN
fbem-26171	95	54	when	when	SCONJ
fbem-26171	95	55	making	make	VERB
fbem-26171	95	56	decisions	decision	NOUN
fbem-26171	95	57	(	(	PUNCT
fbem-26171	95	58	rodriguez	rodriguez	NOUN
fbem-26171	95	59	et	et	PROPN
fbem-26171	95	60	al	al	PROPN
fbem-26171	95	61	.	.	PROPN
fbem-26171	95	62	,	,	PUNCT
fbem-26171	95	63	2017	2017	NUM
fbem-26171	95	64	)	)	PUNCT
fbem-26171	95	65	.	.	PUNCT
fbem-26171	96	1	the	the	DET
fbem-26171	96	2	initiative	initiative	NOUN
fbem-26171	96	3	taken	take	VERB
fbem-26171	96	4	by	by	ADP
fbem-26171	96	5	the	the	DET
fbem-26171	96	6	sasb	sasb	NOUN
fbem-26171	96	7	was	be	AUX
fbem-26171	96	8	a	a	DET
fbem-26171	96	9	giant	giant	ADJ
fbem-26171	96	10	leap	leap	NOUN
fbem-26171	96	11	in	in	ADP
fbem-26171	96	12	the	the	DET
fbem-26171	96	13	adoption	adoption	NOUN
fbem-26171	96	14	and	and	CCONJ
fbem-26171	96	15	implementation	implementation	NOUN
fbem-26171	96	16	of	of	ADP
fbem-26171	96	17	sustainability	sustainability	NOUN
fbem-26171	96	18	accounting	accounting	NOUN
fbem-26171	96	19	standards	standard	NOUN
fbem-26171	96	20	across	across	ADP
fbem-26171	96	21	industry	industry	NOUN
fbem-26171	96	22	while	while	SCONJ
fbem-26171	96	23	creating	create	VERB
fbem-26171	96	24	a	a	DET
fbem-26171	96	25	benchmark	benchmark	NOUN
fbem-26171	96	26	for	for	SCONJ
fbem-26171	96	27	other	other	ADJ
fbem-26171	96	28	institutions	institution	NOUN
fbem-26171	96	29	to	to	PART
fbem-26171	96	30	follow	follow	VERB
fbem-26171	96	31	.	.	PUNCT
fbem-26171	97	1	the	the	DET
fbem-26171	97	2	key	key	ADJ
fbem-26171	97	3	role	role	NOUN
fbem-26171	97	4	of	of	ADP
fbem-26171	97	5	the	the	DET
fbem-26171	97	6	sasb	sasb	PROPN
fbem-26171	97	7	foundation	foundation	NOUN
fbem-26171	97	8	was	be	AUX
fbem-26171	97	9	to	to	PART
fbem-26171	97	10	oversee	oversee	VERB
fbem-26171	97	11	,	,	PUNCT
fbem-26171	97	12	manage	manage	VERB
fbem-26171	97	13	,	,	PUNCT
fbem-26171	97	14	fund	fund	NOUN
fbem-26171	97	15	and	and	CCONJ
fbem-26171	97	16	monitor	monitor	VERB
fbem-26171	97	17	the	the	DET
fbem-26171	97	18	standards	standard	NOUN
fbem-26171	97	19	setting	set	VERB
fbem-26171	97	20	process	process	NOUN
fbem-26171	97	21	of	of	ADP
fbem-26171	97	22	the	the	DET
fbem-26171	97	23	sasb	sasb	NOUN
fbem-26171	97	24	,	,	PUNCT
fbem-26171	97	25	and	and	CCONJ
fbem-26171	97	26	also	also	ADV
fbem-26171	97	27	appointing	appoint	VERB
fbem-26171	97	28	board	board	NOUN
fbem-26171	97	29	members	member	NOUN
fbem-26171	97	30	to	to	PART
fbem-26171	97	31	achieve	achieve	VERB
fbem-26171	97	32	the	the	DET
fbem-26171	97	33	same	same	ADJ
fbem-26171	97	34	objective	objective	NOUN
fbem-26171	97	35	.	.	PUNCT
fbem-26171	98	1	additionally	additionally	ADV
fbem-26171	98	2	,	,	PUNCT
fbem-26171	98	3	the	the	DET
fbem-26171	98	4	sasb	sasb	NOUN
fbem-26171	98	5	also	also	ADV
fbem-26171	98	6	has	have	VERB
fbem-26171	98	7	an	an	DET
fbem-26171	98	8	independent	independent	ADJ
fbem-26171	98	9	committee	committee	NOUN
fbem-26171	98	10	which	which	PRON
fbem-26171	98	11	ensures	ensure	VERB
fbem-26171	98	12	the	the	DET
fbem-26171	98	13	timeliness	timeliness	NOUN
fbem-26171	98	14	and	and	CCONJ
fbem-26171	98	15	process	process	NOUN
fbem-26171	98	16	outcomes	outcome	NOUN
fbem-26171	98	17	of	of	ADP
fbem-26171	98	18	the	the	DET
fbem-26171	98	19	sasb	sasb	NOUN
fbem-26171	98	20	standards	standard	NOUN
fbem-26171	98	21	(	(	PUNCT
fbem-26171	98	22	sasb	sasb	NOUN
fbem-26171	98	23	,	,	PUNCT
fbem-26171	98	24	2023	2023	NUM
fbem-26171	98	25	)	)	PUNCT
fbem-26171	98	26	.	.	PUNCT
fbem-26171	99	1	it	it	PRON
fbem-26171	99	2	is	be	AUX
fbem-26171	99	3	important	important	ADJ
fbem-26171	99	4	to	to	PART
fbem-26171	99	5	note	note	VERB
fbem-26171	99	6	that	that	SCONJ
fbem-26171	99	7	the	the	DET
fbem-26171	99	8	sasb	sasb	ADJ
fbem-26171	99	9	sustainability	sustainability	NOUN
fbem-26171	99	10	accounting	accounting	NOUN
fbem-26171	99	11	standards	standard	NOUN
fbem-26171	99	12	covered	cover	VERB
fbem-26171	99	13	a	a	DET
fbem-26171	99	14	wide	wide	ADJ
fbem-26171	99	15	range	range	NOUN
fbem-26171	99	16	of	of	ADP
fbem-26171	99	17	specific	specific	ADJ
fbem-26171	99	18	areas	area	NOUN
fbem-26171	99	19	with	with	ADP
fbem-26171	99	20	a	a	DET
fbem-26171	99	21	broad	broad	ADJ
fbem-26171	99	22	mandate	mandate	NOUN
fbem-26171	99	23	,	,	PUNCT
fbem-26171	99	24	such	such	ADJ
fbem-26171	99	25	as	as	ADP
fbem-26171	99	26	the	the	DET
fbem-26171	99	27	environment	environment	NOUN
fbem-26171	99	28	,	,	PUNCT
fbem-26171	99	29	leadership	leadership	NOUN
fbem-26171	99	30	and	and	CCONJ
fbem-26171	99	31	governance	governance	NOUN
fbem-26171	99	32	,	,	PUNCT
fbem-26171	99	33	business	business	NOUN
fbem-26171	99	34	models	model	NOUN
fbem-26171	99	35	social	social	ADJ
fbem-26171	99	36	innovation	innovation	NOUN
fbem-26171	99	37	and	and	CCONJ
fbem-26171	99	38	human	human	ADJ
fbem-26171	99	39	capital	capital	NOUN
fbem-26171	99	40	.	.	PUNCT
fbem-26171	100	1	the	the	DET
fbem-26171	100	2	availability	availability	NOUN
fbem-26171	100	3	of	of	ADP
fbem-26171	100	4	disclosures	disclosure	NOUN
fbem-26171	100	5	and	and	CCONJ
fbem-26171	100	6	compliance	compliance	NOUN
fbem-26171	100	7	with	with	ADP
fbem-26171	100	8	these	these	DET
fbem-26171	100	9	standards	standard	NOUN
fbem-26171	100	10	provides	provide	VERB
fbem-26171	100	11	investor	investor	NOUN
fbem-26171	100	12	with	with	ADP
fbem-26171	100	13	critical	critical	ADJ
fbem-26171	100	14	information	information	NOUN
fbem-26171	100	15	which	which	PRON
fbem-26171	100	16	is	be	AUX
fbem-26171	100	17	industry	industry	NOUN
fbem-26171	100	18	specific	specific	ADJ
fbem-26171	100	19	and	and	CCONJ
fbem-26171	100	20	also	also	ADV
fbem-26171	100	21	about	about	ADP
fbem-26171	100	22	the	the	DET
fbem-26171	100	23	sustainable	sustainable	ADJ
fbem-26171	100	24	accounting	accounting	NOUN
fbem-26171	100	25	measures	measure	NOUN
fbem-26171	100	26	of	of	ADP
fbem-26171	100	27	a	a	DET
fbem-26171	100	28	company	company	NOUN
fbem-26171	100	29	and	and	CCONJ
fbem-26171	100	30	assists	assist	VERB
fbem-26171	100	31	them	they	PRON
fbem-26171	100	32	in	in	ADP
fbem-26171	100	33	incorporating	incorporate	VERB
fbem-26171	100	34	these	these	DET
fbem-26171	100	35	decisions	decision	NOUN
fbem-26171	100	36	in	in	ADP
fbem-26171	100	37	their	their	PRON
fbem-26171	100	38	decision	decision	NOUN
fbem-26171	100	39	making	make	VERB
fbem-26171	100	40	processes	process	NOUN
fbem-26171	100	41	.	.	PUNCT
fbem-26171	101	1	carbon	carbon	NOUN
fbem-26171	101	2	monitoring	monitoring	NOUN
fbem-26171	101	3	statistics	statistic	NOUN
fbem-26171	101	4	and	and	CCONJ
fbem-26171	101	5	other	other	ADJ
fbem-26171	101	6	sustainability	sustainability	NOUN
fbem-26171	101	7	measures	measure	NOUN
fbem-26171	101	8	and	and	CCONJ
fbem-26171	101	9	indicators	indicator	NOUN
fbem-26171	101	10	have	have	AUX
fbem-26171	101	11	also	also	ADV
fbem-26171	101	12	been	be	AUX
fbem-26171	101	13	incorporated	incorporate	VERB
fbem-26171	101	14	within	within	ADP
fbem-26171	101	15	these	these	DET
fbem-26171	101	16	standards	standard	NOUN
fbem-26171	101	17	.	.	PUNCT
fbem-26171	102	1	the	the	DET
fbem-26171	102	2	sasb	sasb	NOUN
fbem-26171	102	3	,	,	PUNCT
fbem-26171	102	4	in	in	ADP
fbem-26171	102	5	order	order	NOUN
fbem-26171	102	6	to	to	PART
fbem-26171	102	7	enhance	enhance	VERB
fbem-26171	102	8	the	the	DET
fbem-26171	102	9	comparative	comparative	ADJ
fbem-26171	102	10	abilities	ability	NOUN
fbem-26171	102	11	and	and	CCONJ
fbem-26171	102	12	collect	collect	VERB
fbem-26171	102	13	complete	complete	ADJ
fbem-26171	102	14	data	datum	NOUN
fbem-26171	102	15	from	from	ADP
fbem-26171	102	16	the	the	DET
fbem-26171	102	17	companies	company	NOUN
fbem-26171	102	18	,	,	PUNCT
fbem-26171	102	19	mandates	mandate	VERB
fbem-26171	102	20	the	the	DET
fbem-26171	102	21	inclusion	inclusion	NOUN
fbem-26171	102	22	of	of	ADP
fbem-26171	102	23	accurate	accurate	ADJ
fbem-26171	102	24	definitions	definition	NOUN
fbem-26171	102	25	of	of	ADP
fbem-26171	102	26	the	the	DET
fbem-26171	102	27	material	material	NOUN
fbem-26171	102	28	factors	factor	NOUN
fbem-26171	102	29	,	,	PUNCT
fbem-26171	102	30	also	also	ADV
fbem-26171	102	31	improving	improve	VERB
fbem-26171	102	32	the	the	DET
fbem-26171	102	33	accuracy	accuracy	NOUN
fbem-26171	102	34	of	of	ADP
fbem-26171	102	35	the	the	DET
fbem-26171	102	36	data	datum	NOUN
fbem-26171	102	37	collected	collect	VERB
fbem-26171	102	38	(	(	PUNCT
fbem-26171	102	39	pizzi	pizzi	PROPN
fbem-26171	102	40	et	et	PROPN
fbem-26171	102	41	al	al	PROPN
fbem-26171	102	42	.	.	PROPN
fbem-26171	102	43	,	,	PUNCT
fbem-26171	102	44	2024	2024	NUM
fbem-26171	102	45	)	)	PUNCT
fbem-26171	102	46	.	.	PUNCT
fbem-26171	103	1	there	there	PRON
fbem-26171	103	2	exists	exist	VERB
fbem-26171	103	3	a	a	DET
fbem-26171	103	4	contrasting	contrast	VERB
fbem-26171	103	5	nature	nature	NOUN
fbem-26171	103	6	amongst	amongst	ADP
fbem-26171	103	7	the	the	DET
fbem-26171	103	8	shareholders	shareholder	NOUN
fbem-26171	103	9	,	,	PUNCT
fbem-26171	103	10	the	the	DET
fbem-26171	103	11	management	management	NOUN
fbem-26171	103	12	and	and	CCONJ
fbem-26171	103	13	the	the	DET
fbem-26171	103	14	society	society	NOUN
fbem-26171	103	15	,	,	PUNCT
fbem-26171	103	16	with	with	ADP
fbem-26171	103	17	the	the	DET
fbem-26171	103	18	growing	grow	VERB
fbem-26171	103	19	adoption	adoption	NOUN
fbem-26171	103	20	of	of	ADP
fbem-26171	103	21	sustainable	sustainable	ADJ
fbem-26171	103	22	development	development	NOUN
fbem-26171	103	23	and	and	CCONJ
fbem-26171	103	24	practices	practice	NOUN
fbem-26171	103	25	,	,	PUNCT
fbem-26171	103	26	people	people	NOUN
fbem-26171	103	27	become	become	VERB
fbem-26171	103	28	more	more	ADV
fbem-26171	103	29	concerned	concerned	ADJ
fbem-26171	103	30	and	and	CCONJ
fbem-26171	103	31	responsible	responsible	ADJ
fbem-26171	103	32	with	with	ADP
fbem-26171	103	33	regards	regard	NOUN
fbem-26171	103	34	to	to	ADP
fbem-26171	103	35	the	the	DET
fbem-26171	103	36	environment	environment	NOUN
fbem-26171	103	37	,	,	PUNCT
fbem-26171	103	38	however	however	ADV
fbem-26171	103	39	,	,	PUNCT
fbem-26171	103	40	the	the	DET
fbem-26171	103	41	objective	objective	NOUN
fbem-26171	103	42	of	of	ADP
fbem-26171	103	43	the	the	DET
fbem-26171	103	44	management	management	NOUN
fbem-26171	103	45	is	be	AUX
fbem-26171	103	46	to	to	PART
fbem-26171	103	47	provide	provide	VERB
fbem-26171	103	48	the	the	DET
fbem-26171	103	49	maximum	maximum	ADJ
fbem-26171	103	50	economic	economic	ADJ
fbem-26171	103	51	benefit	benefit	NOUN
fbem-26171	103	52	to	to	ADP
fbem-26171	103	53	their	their	PRON
fbem-26171	103	54	shareholders	shareholder	NOUN
fbem-26171	103	55	.	.	PUNCT
fbem-26171	104	1	this	this	PRON
fbem-26171	104	2	is	be	AUX
fbem-26171	104	3	an	an	DET
fbem-26171	104	4	important	important	ADJ
fbem-26171	104	5	feature	feature	NOUN
fbem-26171	104	6	and	and	CCONJ
fbem-26171	104	7	a	a	DET
fbem-26171	104	8	key	key	ADJ
fbem-26171	104	9	limitation	limitation	NOUN
fbem-26171	104	10	or	or	CCONJ
fbem-26171	104	11	challenge	challenge	NOUN
fbem-26171	104	12	when	when	SCONJ
fbem-26171	104	13	mandating	mandate	VERB
fbem-26171	104	14	companies	company	NOUN
fbem-26171	104	15	to	to	PART
fbem-26171	104	16	adopt	adopt	VERB
fbem-26171	104	17	sustainable	sustainable	ADJ
fbem-26171	104	18	accounting	accounting	NOUN
fbem-26171	104	19	standards	standard	NOUN
fbem-26171	104	20	.	.	PUNCT
fbem-26171	105	1	this	this	DET
fbem-26171	105	2	decade	decade	NOUN
fbem-26171	105	3	has	have	AUX
fbem-26171	105	4	also	also	ADV
fbem-26171	105	5	seen	see	VERB
fbem-26171	105	6	the	the	DET
fbem-26171	105	7	triple	triple	ADJ
fbem-26171	105	8	bottom	bottom	ADJ
fbem-26171	105	9	accounting	accounting	NOUN
fbem-26171	105	10	method	method	NOUN
fbem-26171	105	11	,	,	PUNCT
fbem-26171	105	12	defined	define	VERB
fbem-26171	105	13	earlier	early	ADV
fbem-26171	105	14	in	in	ADP
fbem-26171	105	15	the	the	DET
fbem-26171	105	16	paper	paper	NOUN
fbem-26171	105	17	,	,	PUNCT
fbem-26171	105	18	be	be	AUX
fbem-26171	105	19	adopted	adopt	VERB
fbem-26171	105	20	at	at	ADP
fbem-26171	105	21	a	a	DET
fbem-26171	105	22	faster	fast	ADJ
fbem-26171	105	23	rate	rate	NOUN
fbem-26171	105	24	in	in	ADP
fbem-26171	105	25	an	an	DET
fbem-26171	105	26	attempt	attempt	NOUN
fbem-26171	105	27	to	to	PART
fbem-26171	105	28	depict	depict	VERB
fbem-26171	105	29	their	their	PRON
fbem-26171	105	30	commitments	commitment	NOUN
fbem-26171	105	31	to	to	ADP
fbem-26171	105	32	sustainable	sustainable	ADJ
fbem-26171	105	33	business	business	NOUN
fbem-26171	105	34	operations	operation	NOUN
fbem-26171	105	35	,	,	PUNCT
fbem-26171	105	36	while	while	SCONJ
fbem-26171	105	37	also	also	ADV
fbem-26171	105	38	showcasing	showcase	VERB
fbem-26171	105	39	to	to	ADP
fbem-26171	105	40	investors	investor	NOUN
fbem-26171	105	41	their	their	PRON
fbem-26171	105	42	ability	ability	NOUN
fbem-26171	105	43	to	to	PART
fbem-26171	105	44	generate	generate	VERB
fbem-26171	105	45	returns	return	NOUN
fbem-26171	105	46	(	(	PUNCT
fbem-26171	105	47	gabrusewicz	gabrusewicz	NOUN
fbem-26171	105	48	,	,	PUNCT
fbem-26171	105	49	t.	t.	PROPN
fbem-26171	105	50	,	,	PUNCT
fbem-26171	105	51	2013	2013	NUM
fbem-26171	105	52	)	)	PUNCT
fbem-26171	105	53	.	.	PUNCT
fbem-26171	106	1	the	the	DET
fbem-26171	106	2	key	key	ADJ
fbem-26171	106	3	feature	feature	NOUN
fbem-26171	106	4	of	of	ADP
fbem-26171	106	5	sustainability	sustainability	NOUN
fbem-26171	106	6	accounting	account	VERB
fbem-26171	106	7	within	within	ADP
fbem-26171	106	8	this	this	DET
fbem-26171	106	9	decade	decade	NOUN
fbem-26171	106	10	was	be	AUX
fbem-26171	106	11	to	to	PART
fbem-26171	106	12	expand	expand	VERB
fbem-26171	106	13	on	on	ADP
fbem-26171	106	14	the	the	DET
fbem-26171	106	15	inclusion	inclusion	NOUN
fbem-26171	106	16	of	of	ADP
fbem-26171	106	17	environmental	environmental	ADJ
fbem-26171	106	18	cost	cost	NOUN
fbem-26171	106	19	and	and	CCONJ
fbem-26171	106	20	social	social	ADJ
fbem-26171	106	21	responsibilities	responsibility	NOUN
fbem-26171	106	22	while	while	SCONJ
fbem-26171	106	23	also	also	ADV
fbem-26171	106	24	including	include	VERB
fbem-26171	106	25	tenets	tenet	NOUN
fbem-26171	106	26	of	of	ADP
fbem-26171	106	27	traditional	traditional	ADJ
fbem-26171	106	28	accounting	accounting	NOUN
fbem-26171	106	29	and	and	CCONJ
fbem-26171	106	30	retaining	retain	VERB
fbem-26171	106	31	a	a	DET
fbem-26171	106	32	net	net	ADJ
fbem-26171	106	33	economic	economic	ADJ
fbem-26171	106	34	benefit	benefit	NOUN
fbem-26171	106	35	.	.	PUNCT
fbem-26171	107	1	in	in	ADP
fbem-26171	107	2	2013	2013	NUM
fbem-26171	107	3	,	,	PUNCT
fbem-26171	107	4	sustainability	sustainability	NOUN
fbem-26171	107	5	accounting	accounting	NOUN
fbem-26171	107	6	was	be	AUX
fbem-26171	107	7	divided	divide	VERB
fbem-26171	107	8	into	into	ADP
fbem-26171	107	9	two	two	NUM
fbem-26171	107	10	sub	sub	NOUN
fbem-26171	107	11	parts	part	NOUN
fbem-26171	107	12	,	,	PUNCT
fbem-26171	107	13	with	with	ADP
fbem-26171	107	14	the	the	DET
fbem-26171	107	15	first	first	ADJ
fbem-26171	107	16	being	be	AUX
fbem-26171	107	17	sustainable	sustainable	ADJ
fbem-26171	107	18	financial	financial	ADJ
fbem-26171	107	19	accounting	accounting	NOUN
fbem-26171	107	20	and	and	CCONJ
fbem-26171	107	21	the	the	DET
fbem-26171	107	22	second	second	ADJ
fbem-26171	107	23	being	be	AUX
fbem-26171	107	24	sustainable	sustainable	ADJ
fbem-26171	107	25	management	management	NOUN
fbem-26171	107	26	accounting	accounting	NOUN
fbem-26171	107	27	,	,	PUNCT
fbem-26171	107	28	proposed	propose	VERB
fbem-26171	107	29	by	by	ADP
fbem-26171	107	30	tomasz	tomasz	PROPN
fbem-26171	107	31	gabrusewicz	gabrusewicz	NOUN
fbem-26171	107	32	in	in	ADP
fbem-26171	107	33	his	his	PRON
fbem-26171	107	34	paper	paper	NOUN
fbem-26171	107	35	(	(	PUNCT
fbem-26171	107	36	gabrusewicz	gabrusewicz	NOUN
fbem-26171	107	37	,	,	PUNCT
fbem-26171	107	38	t.	t.	PROPN
fbem-26171	107	39	,	,	PUNCT
fbem-26171	107	40	2013	2013	NUM
fbem-26171	107	41	)	)	PUNCT
fbem-26171	107	42	.	.	PUNCT
fbem-26171	108	1	he	he	PRON
fbem-26171	108	2	stated	state	VERB
fbem-26171	108	3	that	that	SCONJ
fbem-26171	108	4	using	use	VERB
fbem-26171	108	5	socially	socially	ADV
fbem-26171	108	6	relevant	relevant	ADJ
fbem-26171	108	7	information	information	NOUN
fbem-26171	108	8	,	,	PUNCT
fbem-26171	108	9	companies	company	NOUN
fbem-26171	108	10	can	can	AUX
fbem-26171	108	11	monetize	monetize	VERB
fbem-26171	108	12	the	the	DET
fbem-26171	108	13	environment	environment	NOUN
fbem-26171	108	14	and	and	CCONJ
fbem-26171	108	15	use	use	VERB
fbem-26171	108	16	the	the	DET
fbem-26171	108	17	economic	economic	ADJ
fbem-26171	108	18	,	,	PUNCT
fbem-26171	108	19	social	social	ADJ
fbem-26171	108	20	and	and	CCONJ
fbem-26171	108	21	environmental	environmental	ADJ
fbem-26171	108	22	performance	performance	NOUN
fbem-26171	108	23	of	of	ADP
fbem-26171	108	24	the	the	DET
fbem-26171	108	25	companies	company	NOUN
fbem-26171	108	26	to	to	PART
fbem-26171	108	27	generate	generate	VERB
fbem-26171	108	28	and	and	CCONJ
fbem-26171	108	29	analyse	analyse	VERB
fbem-26171	108	30	improved	improve	VERB
fbem-26171	108	31	results	result	NOUN
fbem-26171	108	32	.	.	PUNCT
fbem-26171	109	1	more	more	ADV
fbem-26171	109	2	recently	recently	ADV
fbem-26171	109	3	,	,	PUNCT
fbem-26171	109	4	in	in	ADP
fbem-26171	109	5	2021	2021	NUM
fbem-26171	109	6	,	,	PUNCT
fbem-26171	109	7	the	the	DET
fbem-26171	109	8	international	international	ADJ
fbem-26171	109	9	sustainable	sustainable	ADJ
fbem-26171	109	10	development	development	NOUN
fbem-26171	109	11	standards	standard	NOUN
fbem-26171	109	12	board	board	NOUN
fbem-26171	109	13	was	be	AUX
fbem-26171	109	14	established	establish	VERB
fbem-26171	109	15	by	by	ADP
fbem-26171	109	16	the	the	DET
fbem-26171	109	17	international	international	ADJ
fbem-26171	109	18	financial	financial	ADJ
fbem-26171	109	19	reports	report	NOUN
fbem-26171	109	20	standards	standard	NOUN
fbem-26171	109	21	foundation	foundation	NOUN
fbem-26171	109	22	(	(	PUNCT
fbem-26171	109	23	ifrs	ifrs	PROPN
fbem-26171	109	24	)	)	PUNCT
fbem-26171	109	25	,	,	PUNCT
fbem-26171	109	26	which	which	PRON
fbem-26171	109	27	creates	create	VERB
fbem-26171	109	28	and	and	CCONJ
fbem-26171	109	29	monitors	monitor	VERB
fbem-26171	109	30	the	the	DET
fbem-26171	109	31	globally	globally	ADV
fbem-26171	109	32	recognised	recognise	VERB
fbem-26171	109	33	accounting	accounting	NOUN
fbem-26171	109	34	practice	practice	NOUN
fbem-26171	109	35	also	also	ADV
fbem-26171	109	36	known	know	VERB
fbem-26171	109	37	as	as	ADP
fbem-26171	109	38	the	the	DET
fbem-26171	109	39	ifrs	ifrs	PROPN
fbem-26171	109	40	accounting	accounting	NOUN
fbem-26171	109	41	standards	standard	NOUN
fbem-26171	109	42	.	.	PUNCT
fbem-26171	110	1	the	the	DET
fbem-26171	110	2	aim	aim	NOUN
fbem-26171	110	3	of	of	ADP
fbem-26171	110	4	establishing	establish	VERB
fbem-26171	110	5	the	the	DET
fbem-26171	110	6	issb	issb	NOUN
fbem-26171	110	7	was	be	AUX
fbem-26171	110	8	to	to	PART
fbem-26171	110	9	ensure	ensure	VERB
fbem-26171	110	10	a	a	DET
fbem-26171	110	11	global	global	ADJ
fbem-26171	110	12	standard	standard	NOUN
fbem-26171	110	13	of	of	ADP
fbem-26171	110	14	sustainability	sustainability	NOUN
fbem-26171	110	15	accounting	accounting	NOUN
fbem-26171	110	16	and	and	CCONJ
fbem-26171	110	17	a	a	DET
fbem-26171	110	18	special	special	ADJ
fbem-26171	110	19	focus	focus	NOUN
fbem-26171	110	20	on	on	ADP
fbem-26171	110	21	aligning	align	VERB
fbem-26171	110	22	the	the	DET
fbem-26171	110	23	requirements	requirement	NOUN
fbem-26171	110	24	of	of	ADP
fbem-26171	110	25	investors	investor	NOUN
fbem-26171	110	26	and	and	CCONJ
fbem-26171	110	27	the	the	DET
fbem-26171	110	28	financial	financial	ADJ
fbem-26171	110	29	markets	market	NOUN
fbem-26171	110	30	when	when	SCONJ
fbem-26171	110	31	incorporating	incorporate	VERB
fbem-26171	110	32	new	new	ADJ
fbem-26171	110	33	accounting	accounting	NOUN
fbem-26171	110	34	practices	practice	NOUN
fbem-26171	110	35	.	.	PUNCT
fbem-26171	111	1	they	they	PRON
fbem-26171	111	2	key	key	ADJ
fbem-26171	111	3	distinction	distinction	NOUN
fbem-26171	111	4	between	between	ADP
fbem-26171	111	5	standards	standard	NOUN
fbem-26171	111	6	by	by	ADP
fbem-26171	111	7	issb	issb	NOUN
fbem-26171	111	8	and	and	CCONJ
fbem-26171	111	9	historical	historical	ADJ
fbem-26171	111	10	standards	standard	NOUN
fbem-26171	111	11	was	be	AUX
fbem-26171	111	12	the	the	DET
fbem-26171	111	13	dynamic	dynamic	ADJ
fbem-26171	111	14	nature	nature	NOUN
fbem-26171	111	15	,	,	PUNCT
fbem-26171	111	16	where	where	SCONJ
fbem-26171	111	17	the	the	DET
fbem-26171	111	18	underlying	underlying	ADJ
fbem-26171	111	19	standards	standard	NOUN
fbem-26171	111	20	were	be	AUX
fbem-26171	111	21	based	base	VERB
fbem-26171	111	22	on	on	ADP
fbem-26171	111	23	market	market	NOUN
fbem-26171	111	24	driven	drive	VERB
fbem-26171	111	25	initiatives	initiative	NOUN
fbem-26171	111	26	which	which	PRON
fbem-26171	111	27	were	be	AUX
fbem-26171	111	28	focused	focus	VERB
fbem-26171	111	29	on	on	ADP
fbem-26171	111	30	reporting	report	VERB
fbem-26171	111	31	to	to	ADP
fbem-26171	111	32	the	the	DET
fbem-26171	111	33	investors	investor	NOUN
fbem-26171	111	34	and	and	CCONJ
fbem-26171	111	35	also	also	ADV
fbem-26171	111	36	ensuring	ensure	VERB
fbem-26171	111	37	the	the	DET
fbem-26171	111	38	standards	standard	NOUN
fbem-26171	111	39	by	by	ADP
fbem-26171	111	40	sasb	sasb	NOUN
fbem-26171	111	41	were	be	AUX
fbem-26171	111	42	of	of	ADP
fbem-26171	111	43	industry	industry	NOUN
fbem-26171	111	44	standards	standard	NOUN
fbem-26171	111	45	.	.	PUNCT
fbem-26171	112	1	issb	issb	NOUN
fbem-26171	112	2	enabled	enable	VERB
fbem-26171	112	3	investors	investor	NOUN
fbem-26171	112	4	to	to	PART
fbem-26171	112	5	access	access	VERB
fbem-26171	112	6	sustainability	sustainability	NOUN
fbem-26171	112	7	reports	report	NOUN
fbem-26171	112	8	from	from	ADP
fbem-26171	112	9	companies	company	NOUN
fbem-26171	112	10	in	in	ADP
fbem-26171	112	11	the	the	DET
fbem-26171	112	12	global	global	ADJ
fbem-26171	112	13	markets	market	NOUN
fbem-26171	112	14	,	,	PUNCT
fbem-26171	112	15	while	while	SCONJ
fbem-26171	112	16	also	also	ADV
fbem-26171	112	17	assisting	assist	VERB
fbem-26171	112	18	companies	company	NOUN
fbem-26171	112	19	in	in	ADP
fbem-26171	112	20	providing	provide	VERB
fbem-26171	112	21	sustainable	sustainable	ADJ
fbem-26171	112	22	development	development	NOUN
fbem-26171	112	23	information	information	NOUN
fbem-26171	112	24	to	to	ADP
fbem-26171	112	25	the	the	DET
fbem-26171	112	26	investors	investor	NOUN
fbem-26171	112	27	.	.	PUNCT
fbem-26171	113	1	additionally	additionally	ADV
fbem-26171	113	2	,	,	PUNCT
fbem-26171	113	3	the	the	DET
fbem-26171	113	4	issb	issb	NOUN
fbem-26171	113	5	continues	continue	VERB
fbem-26171	113	6	to	to	PART
fbem-26171	113	7	provide	provide	VERB
fbem-26171	113	8	sustainable	sustainable	ADJ
fbem-26171	113	9	accounting	accounting	NOUN
fbem-26171	113	10	reports	report	NOUN
fbem-26171	113	11	which	which	PRON
fbem-26171	113	12	are	be	AUX
fbem-26171	113	13	globally	globally	ADV
fbem-26171	113	14	aligned	align	VERB
fbem-26171	113	15	,	,	PUNCT
fbem-26171	113	16	hence	hence	ADV
fbem-26171	113	17	larger	large	ADJ
fbem-26171	113	18	companies	company	NOUN
fbem-26171	113	19	with	with	ADP
fbem-26171	113	20	multiple	multiple	ADJ
fbem-26171	113	21	regional	regional	ADJ
fbem-26171	113	22	operations	operation	NOUN
fbem-26171	113	23	do	do	AUX
fbem-26171	113	24	not	not	PART
fbem-26171	113	25	have	have	VERB
fbem-26171	113	26	to	to	PART
fbem-26171	113	27	align	align	VERB
fbem-26171	113	28	with	with	ADP
fbem-26171	113	29	differing	differ	VERB
fbem-26171	113	30	standards	standard	NOUN
fbem-26171	113	31	,	,	PUNCT
fbem-26171	113	32	which	which	PRON
fbem-26171	113	33	reduces	reduce	VERB
fbem-26171	113	34	red	red	ADJ
fbem-26171	113	35	tape	tape	NOUN
fbem-26171	113	36	.	.	PUNCT
fbem-26171	114	1	this	this	DET
fbem-26171	114	2	feature	feature	NOUN
fbem-26171	114	3	also	also	ADV
fbem-26171	114	4	helps	help	VERB
fbem-26171	114	5	institutions	institution	NOUN
fbem-26171	114	6	and	and	CCONJ
fbem-26171	114	7	promotes	promote	VERB
fbem-26171	114	8	the	the	DET
fbem-26171	114	9	adoption	adoption	NOUN
fbem-26171	114	10	of	of	ADP
fbem-26171	114	11	sustainability	sustainability	NOUN
fbem-26171	114	12	accounting	accounting	NOUN
fbem-26171	114	13	standards	standard	NOUN
fbem-26171	114	14	as	as	SCONJ
fbem-26171	114	15	corporations	corporation	NOUN
fbem-26171	114	16	will	will	AUX
fbem-26171	114	17	not	not	PART
fbem-26171	114	18	have	have	VERB
fbem-26171	114	19	to	to	PART
fbem-26171	114	20	align	align	VERB
fbem-26171	114	21	with	with	ADP
fbem-26171	114	22	conflicting	conflict	VERB
fbem-26171	114	23	and	and	CCONJ
fbem-26171	114	24	burdening	burden	VERB
fbem-26171	114	25	standards	standard	NOUN
fbem-26171	114	26	based	base	VERB
fbem-26171	114	27	on	on	ADP
fbem-26171	114	28	different	different	ADJ
fbem-26171	114	29	characteristics	characteristic	NOUN
fbem-26171	114	30	and	and	CCONJ
fbem-26171	114	31	can	can	AUX
fbem-26171	114	32	follow	follow	VERB
fbem-26171	114	33	a	a	DET
fbem-26171	114	34	well	well	ADV
fbem-26171	114	35	defined	define	VERB
fbem-26171	114	36	standard	standard	NOUN
fbem-26171	114	37	set	set	VERB
fbem-26171	114	38	by	by	ADP
fbem-26171	114	39	the	the	DET
fbem-26171	114	40	issb	issb	NOUN
fbem-26171	114	41	.	.	PUNCT
fbem-26171	115	1	hence	hence	ADV
fbem-26171	115	2	,	,	PUNCT
fbem-26171	115	3	in	in	ADP
fbem-26171	115	4	the	the	DET
fbem-26171	115	5	recent	recent	ADJ
fbem-26171	115	6	years	year	NOUN
fbem-26171	115	7	,	,	PUNCT
fbem-26171	115	8	the	the	DET
fbem-26171	115	9	rising	rise	VERB
fbem-26171	115	10	importance	importance	NOUN
fbem-26171	115	11	of	of	ADP
fbem-26171	115	12	issb	issb	NOUN
fbem-26171	115	13	has	have	AUX
fbem-26171	115	14	significantly	significantly	ADV
fbem-26171	115	15	been	be	AUX
fbem-26171	115	16	a	a	DET
fbem-26171	115	17	positive	positive	ADJ
fbem-26171	115	18	impact	impact	NOUN
fbem-26171	115	19	on	on	ADP
fbem-26171	115	20	sustainability	sustainability	NOUN
fbem-26171	115	21	accounting	accounting	NOUN
fbem-26171	115	22	and	and	CCONJ
fbem-26171	115	23	carbon	carbon	NOUN
fbem-26171	115	24	monitoring	monitoring	NOUN
fbem-26171	115	25	as	as	ADP
fbem-26171	115	26	a	a	DET
fbem-26171	115	27	subject	subject	NOUN
fbem-26171	115	28	.	.	PUNCT
fbem-26171	116	1	7	7	X
fbem-26171	116	2	.	.	X
fbem-26171	116	3	future	future	ADJ
fbem-26171	116	4	implications	implication	NOUN
fbem-26171	116	5	&	&	CCONJ
fbem-26171	116	6	current	current	ADJ
fbem-26171	116	7	limitations	limitation	NOUN
fbem-26171	116	8	(	(	PUNCT
fbem-26171	116	9	900	900	NUM
fbem-26171	116	10	)	)	PUNCT
fbem-26171	116	11	sustainability	sustainability	NOUN
fbem-26171	116	12	accounting	accounting	NOUN
fbem-26171	116	13	,	,	PUNCT
fbem-26171	116	14	despite	despite	SCONJ
fbem-26171	116	15	its	its	PRON
fbem-26171	116	16	advancements	advancement	NOUN
fbem-26171	116	17	can	can	AUX
fbem-26171	116	18	still	still	ADV
fbem-26171	116	19	be	be	AUX
fbem-26171	116	20	considered	consider	VERB
fbem-26171	116	21	to	to	PART
fbem-26171	116	22	be	be	AUX
fbem-26171	116	23	in	in	ADP
fbem-26171	116	24	a	a	DET
fbem-26171	116	25	nascent	nascent	NOUN
fbem-26171	116	26	or	or	CCONJ
fbem-26171	116	27	research	research	NOUN
fbem-26171	116	28	stage	stage	NOUN
fbem-26171	116	29	.	.	PUNCT
fbem-26171	117	1	the	the	DET
fbem-26171	117	2	development	development	NOUN
fbem-26171	117	3	of	of	ADP
fbem-26171	117	4	the	the	DET
fbem-26171	117	5	subject	subject	NOUN
fbem-26171	117	6	will	will	AUX
fbem-26171	117	7	undoubtedly	undoubtedly	ADV
fbem-26171	117	8	be	be	AUX
fbem-26171	117	9	influenced	influence	VERB
fbem-26171	117	10	by	by	ADP
fbem-26171	117	11	a	a	DET
fbem-26171	117	12	few	few	ADJ
fbem-26171	117	13	key	key	ADJ
fbem-26171	117	14	factors	factor	NOUN
fbem-26171	117	15	with	with	ADP
fbem-26171	117	16	the	the	DET
fbem-26171	117	17	progress	progress	NOUN
fbem-26171	117	18	of	of	ADP
fbem-26171	117	19	time	time	NOUN
fbem-26171	117	20	within	within	ADP
fbem-26171	117	21	the	the	DET
fbem-26171	117	22	21st	21st	ADJ
fbem-26171	117	23	century	century	NOUN
fbem-26171	117	24	.	.	PUNCT
fbem-26171	118	1	the	the	DET
fbem-26171	118	2	first	first	ADJ
fbem-26171	118	3	factor	factor	NOUN
fbem-26171	118	4	is	be	AUX
fbem-26171	118	5	the	the	DET
fbem-26171	118	6	advancement	advancement	NOUN
fbem-26171	118	7	of	of	ADP
fbem-26171	118	8	technology	technology	NOUN
fbem-26171	118	9	,	,	PUNCT
fbem-26171	118	10	which	which	PRON
fbem-26171	118	11	enables	enable	VERB
fbem-26171	118	12	data	data	NOUN
fbem-26171	118	13	collection	collection	NOUN
fbem-26171	118	14	and	and	CCONJ
fbem-26171	118	15	analysis	analysis	NOUN
fbem-26171	118	16	at	at	ADP
fbem-26171	118	17	a	a	DET
fbem-26171	118	18	quicker	quick	ADJ
fbem-26171	118	19	and	and	CCONJ
fbem-26171	118	20	more	more	ADV
fbem-26171	118	21	efficient	efficient	ADJ
fbem-26171	118	22	rate	rate	NOUN
fbem-26171	118	23	,	,	PUNCT
fbem-26171	118	24	which	which	PRON
fbem-26171	118	25	will	will	AUX
fbem-26171	118	26	inevitably	inevitably	ADV
fbem-26171	118	27	improve	improve	VERB
fbem-26171	118	28	the	the	DET
fbem-26171	118	29	granularity	granularity	NOUN
fbem-26171	118	30	of	of	ADP
fbem-26171	118	31	sustainability	sustainability	NOUN
fbem-26171	118	32	reports	report	NOUN
fbem-26171	118	33	.	.	PUNCT
fbem-26171	119	1	the	the	DET
fbem-26171	119	2	second	second	ADJ
fbem-26171	119	3	key	key	ADJ
fbem-26171	119	4	factor	factor	NOUN
fbem-26171	119	5	is	be	AUX
fbem-26171	119	6	globalisation	globalisation	NOUN
fbem-26171	119	7	,	,	PUNCT
fbem-26171	119	8	and	and	CCONJ
fbem-26171	119	9	increasing	increase	VERB
fbem-26171	119	10	cooperation	cooperation	NOUN
fbem-26171	119	11	amongst	amongst	ADP
fbem-26171	119	12	nations	nation	NOUN
fbem-26171	119	13	around	around	ADP
fbem-26171	119	14	the	the	DET
fbem-26171	119	15	globe	globe	NOUN
fbem-26171	119	16	can	can	AUX
fbem-26171	119	17	facilitate	facilitate	VERB
fbem-26171	119	18	a	a	DET
fbem-26171	119	19	consistent	consistent	ADJ
fbem-26171	119	20	nature	nature	NOUN
fbem-26171	119	21	of	of	ADP
fbem-26171	119	22	sustainability	sustainability	NOUN
fbem-26171	119	23	accounting	accounting	NOUN
fbem-26171	119	24	standards	standard	NOUN
fbem-26171	119	25	.	.	PUNCT
fbem-26171	120	1	this	this	DET
fbem-26171	120	2	stage	stage	NOUN
fbem-26171	120	3	can	can	AUX
fbem-26171	120	4	be	be	AUX
fbem-26171	120	5	led	lead	VERB
fbem-26171	120	6	by	by	ADP
fbem-26171	120	7	different	different	ADJ
fbem-26171	120	8	industries	industry	NOUN
fbem-26171	120	9	,	,	PUNCT
fbem-26171	120	10	companies	company	NOUN
fbem-26171	120	11	,	,	PUNCT
fbem-26171	120	12	and	and	CCONJ
fbem-26171	120	13	international	international	ADJ
fbem-26171	120	14	standard	standard	NOUN
fbem-26171	120	15	setting	set	VERB
fbem-26171	120	16	organisations	organisation	NOUN
fbem-26171	120	17	to	to	PART
fbem-26171	120	18	make	make	VERB
fbem-26171	120	19	sure	sure	ADJ
fbem-26171	120	20	the	the	DET
fbem-26171	120	21	sustainability	sustainability	NOUN
fbem-26171	120	22	accounting	accounting	NOUN
fbem-26171	120	23	practices	practice	NOUN
fbem-26171	120	24	of	of	ADP
fbem-26171	120	25	various	various	ADJ
fbem-26171	120	26	companies	company	NOUN
fbem-26171	120	27	are	be	AUX
fbem-26171	120	28	more	more	ADV
fbem-26171	120	29	consistent	consistent	ADJ
fbem-26171	120	30	with	with	ADP
fbem-26171	120	31	the	the	DET
fbem-26171	120	32	set	set	VERB
fbem-26171	120	33	objectives	objective	NOUN
fbem-26171	120	34	and	and	CCONJ
fbem-26171	120	35	goals	goal	NOUN
fbem-26171	120	36	(	(	PUNCT
fbem-26171	120	37	gray	gray	ADJ
fbem-26171	120	38	,	,	PUNCT
fbem-26171	120	39	1994	1994	NUM
fbem-26171	120	40	)	)	PUNCT
fbem-26171	120	41	.	.	PUNCT
fbem-26171	121	1	to	to	PART
fbem-26171	121	2	also	also	ADV
fbem-26171	121	3	ensure	ensure	VERB
fbem-26171	121	4	companies	company	NOUN
fbem-26171	121	5	to	to	PART
fbem-26171	121	6	align	align	VERB
fbem-26171	121	7	with	with	ADP
fbem-26171	121	8	sustainability	sustainability	NOUN
fbem-26171	121	9	accounting	accounting	NOUN
fbem-26171	121	10	practices	practice	NOUN
fbem-26171	121	11	,	,	PUNCT
fbem-26171	121	12	inventors	inventor	NOUN
fbem-26171	121	13	’	’	PART
fbem-26171	121	14	emphasis	emphasis	NOUN
fbem-26171	121	15	on	on	ADP
fbem-26171	121	16	certain	certain	ADJ
fbem-26171	121	17	aspects	aspect	NOUN
fbem-26171	121	18	like	like	ADP
fbem-26171	121	19	environment	environment	NOUN
fbem-26171	121	20	,	,	PUNCT
fbem-26171	121	21	social	social	ADJ
fbem-26171	121	22	,	,	PUNCT
fbem-26171	121	23	and	and	CCONJ
fbem-26171	121	24	governance	governance	NOUN
fbem-26171	121	25	can	can	AUX
fbem-26171	121	26	also	also	ADV
fbem-26171	121	27	be	be	AUX
fbem-26171	121	28	important	important	ADJ
fbem-26171	121	29	.	.	PUNCT
fbem-26171	122	1	in	in	ADP
fbem-26171	122	2	the	the	DET
fbem-26171	122	3	past	past	ADJ
fbem-26171	122	4	few	few	ADJ
fbem-26171	122	5	years	year	NOUN
fbem-26171	122	6	,	,	PUNCT
fbem-26171	122	7	investors	investor	NOUN
fbem-26171	122	8	have	have	AUX
fbem-26171	122	9	been	be	AUX
fbem-26171	122	10	mindful	mindful	ADJ
fbem-26171	122	11	70	70	NUM
fbem-26171	122	12	to	to	PART
fbem-26171	122	13	ensure	ensure	VERB
fbem-26171	122	14	sustainability	sustainability	NOUN
fbem-26171	122	15	aspects	aspect	NOUN
fbem-26171	122	16	into	into	ADP
fbem-26171	122	17	their	their	PRON
fbem-26171	122	18	businesses	business	NOUN
fbem-26171	122	19	and	and	CCONJ
fbem-26171	122	20	investments	investment	NOUN
fbem-26171	122	21	due	due	ADP
fbem-26171	122	22	to	to	ADP
fbem-26171	122	23	public	public	ADJ
fbem-26171	122	24	affluence	affluence	NOUN
fbem-26171	122	25	and	and	CCONJ
fbem-26171	122	26	pressure	pressure	NOUN
fbem-26171	122	27	,	,	PUNCT
fbem-26171	122	28	which	which	PRON
fbem-26171	122	29	has	have	AUX
fbem-26171	122	30	led	lead	VERB
fbem-26171	122	31	to	to	ADP
fbem-26171	122	32	more	more	ADJ
fbem-26171	122	33	and	and	CCONJ
fbem-26171	122	34	more	more	ADJ
fbem-26171	122	35	companies	company	NOUN
fbem-26171	122	36	to	to	PART
fbem-26171	122	37	report	report	VERB
fbem-26171	122	38	clear	clear	ADJ
fbem-26171	122	39	and	and	CCONJ
fbem-26171	122	40	transparent	transparent	ADJ
fbem-26171	122	41	sustainability	sustainability	NOUN
fbem-26171	122	42	reports	report	NOUN
fbem-26171	122	43	.	.	PUNCT
fbem-26171	123	1	in	in	ADP
fbem-26171	123	2	the	the	DET
fbem-26171	123	3	last	last	ADJ
fbem-26171	123	4	few	few	ADJ
fbem-26171	123	5	decades	decade	NOUN
fbem-26171	123	6	,	,	PUNCT
fbem-26171	123	7	corporate	corporate	ADJ
fbem-26171	123	8	sustainability	sustainability	NOUN
fbem-26171	123	9	has	have	AUX
fbem-26171	123	10	been	be	AUX
fbem-26171	123	11	made	make	VERB
fbem-26171	123	12	a	a	DET
fbem-26171	123	13	more	more	ADV
fbem-26171	123	14	important	important	ADJ
fbem-26171	123	15	issue	issue	NOUN
fbem-26171	123	16	within	within	ADP
fbem-26171	123	17	accounting	accounting	NOUN
fbem-26171	123	18	literature	literature	PROPN
fbem-26171	123	19	(	(	PUNCT
fbem-26171	123	20	epstein	epstein	PROPN
fbem-26171	123	21	,	,	PUNCT
fbem-26171	123	22	2001	2001	NUM
fbem-26171	123	23	)	)	PUNCT
fbem-26171	123	24	.	.	PUNCT
fbem-26171	124	1	there	there	PRON
fbem-26171	124	2	are	be	VERB
fbem-26171	124	3	two	two	NUM
fbem-26171	124	4	primary	primary	ADJ
fbem-26171	124	5	reasons	reason	NOUN
fbem-26171	124	6	for	for	ADP
fbem-26171	124	7	this	this	DET
fbem-26171	124	8	interest	interest	NOUN
fbem-26171	124	9	and	and	CCONJ
fbem-26171	124	10	emphasis	emphasis	NOUN
fbem-26171	124	11	on	on	ADP
fbem-26171	124	12	different	different	ADJ
fbem-26171	124	13	organisations	organisation	NOUN
fbem-26171	124	14	:	:	PUNCT
fbem-26171	124	15	one	one	NUM
fbem-26171	124	16	is	be	AUX
fbem-26171	124	17	the	the	DET
fbem-26171	124	18	improvement	improvement	NOUN
fbem-26171	124	19	or	or	CCONJ
fbem-26171	124	20	better	well	ADJ
fbem-26171	124	21	performance	performance	NOUN
fbem-26171	124	22	on	on	ADP
fbem-26171	124	23	financial	financial	ADJ
fbem-26171	124	24	aspects	aspect	NOUN
fbem-26171	124	25	and	and	CCONJ
fbem-26171	124	26	the	the	DET
fbem-26171	124	27	other	other	ADJ
fbem-26171	124	28	is	be	AUX
fbem-26171	124	29	public	public	ADJ
fbem-26171	124	30	’s	’s	PART
fbem-26171	124	31	pressure	pressure	NOUN
fbem-26171	124	32	and	and	CCONJ
fbem-26171	124	33	demand	demand	NOUN
fbem-26171	124	34	for	for	ADP
fbem-26171	124	35	the	the	DET
fbem-26171	124	36	emphasis	emphasis	NOUN
fbem-26171	124	37	on	on	ADP
fbem-26171	124	38	ecological	ecological	ADJ
fbem-26171	124	39	sustainability	sustainability	NOUN
fbem-26171	124	40	(	(	PUNCT
fbem-26171	124	41	dyllick	dyllick	NOUN
fbem-26171	124	42	and	and	CCONJ
fbem-26171	124	43	hockerts	hockert	NOUN
fbem-26171	124	44	,	,	PUNCT
fbem-26171	124	45	2002	2002	NUM
fbem-26171	124	46	)	)	PUNCT
fbem-26171	124	47	.	.	PUNCT
fbem-26171	125	1	the	the	DET
fbem-26171	125	2	literature	literature	NOUN
fbem-26171	125	3	available	available	ADJ
fbem-26171	125	4	now	now	ADV
fbem-26171	125	5	suggests	suggest	VERB
fbem-26171	125	6	that	that	SCONJ
fbem-26171	125	7	companies	company	NOUN
fbem-26171	125	8	who	who	PRON
fbem-26171	125	9	focus	focus	VERB
fbem-26171	125	10	on	on	ADP
fbem-26171	125	11	sustainability	sustainability	NOUN
fbem-26171	125	12	reporting	reporting	NOUN
fbem-26171	125	13	usually	usually	ADV
fbem-26171	125	14	improves	improve	VERB
fbem-26171	125	15	financial	financial	ADJ
fbem-26171	125	16	performance	performance	NOUN
fbem-26171	125	17	(	(	PUNCT
fbem-26171	125	18	mcwilliams	mcwilliams	PROPN
fbem-26171	125	19	and	and	CCONJ
fbem-26171	125	20	siegel	siegel	PROPN
fbem-26171	125	21	,	,	PUNCT
fbem-26171	125	22	2000	2000	NUM
fbem-26171	125	23	)	)	PUNCT
fbem-26171	125	24	.	.	PUNCT
fbem-26171	126	1	and	and	CCONJ
fbem-26171	126	2	,	,	PUNCT
fbem-26171	126	3	the	the	DET
fbem-26171	126	4	public	public	ADJ
fbem-26171	126	5	pressure	pressure	NOUN
fbem-26171	126	6	and	and	CCONJ
fbem-26171	126	7	demand	demand	NOUN
fbem-26171	126	8	for	for	ADP
fbem-26171	126	9	ecological	ecological	ADJ
fbem-26171	126	10	sustainability	sustainability	NOUN
fbem-26171	126	11	enforces	enforce	VERB
fbem-26171	126	12	various	various	ADJ
fbem-26171	126	13	policies	policy	NOUN
fbem-26171	126	14	that	that	PRON
fbem-26171	126	15	make	make	VERB
fbem-26171	126	16	sure	sure	ADJ
fbem-26171	126	17	organisations	organisation	NOUN
fbem-26171	126	18	and	and	CCONJ
fbem-26171	126	19	companies	company	NOUN
fbem-26171	126	20	to	to	PART
fbem-26171	126	21	mindfully	mindfully	ADV
fbem-26171	126	22	use	use	VERB
fbem-26171	126	23	nature	nature	NOUN
fbem-26171	126	24	’s	’s	PART
fbem-26171	126	25	resources	resource	NOUN
fbem-26171	126	26	and	and	CCONJ
fbem-26171	126	27	waste	waste	NOUN
fbem-26171	126	28	management	management	NOUN
fbem-26171	126	29	responsibilities	responsibility	NOUN
fbem-26171	126	30	(	(	PUNCT
fbem-26171	126	31	knudsen	knudsen	PROPN
fbem-26171	126	32	,	,	PUNCT
fbem-26171	126	33	2017	2017	NUM
fbem-26171	126	34	)	)	PUNCT
fbem-26171	126	35	.	.	PUNCT
fbem-26171	127	1	despite	despite	SCONJ
fbem-26171	127	2	the	the	DET
fbem-26171	127	3	above	above	NOUN
fbem-26171	127	4	,	,	PUNCT
fbem-26171	127	5	there	there	PRON
fbem-26171	127	6	have	have	AUX
fbem-26171	127	7	been	be	AUX
fbem-26171	127	8	widespread	widespread	ADJ
fbem-26171	127	9	conversations	conversation	NOUN
fbem-26171	127	10	regarding	regard	VERB
fbem-26171	127	11	sustainability	sustainability	NOUN
fbem-26171	127	12	reporting	reporting	NOUN
fbem-26171	127	13	and	and	CCONJ
fbem-26171	127	14	whether	whether	SCONJ
fbem-26171	127	15	it	it	PRON
fbem-26171	127	16	should	should	AUX
fbem-26171	127	17	be	be	AUX
fbem-26171	127	18	implemented	implement	VERB
fbem-26171	127	19	and	and	CCONJ
fbem-26171	127	20	enforced	enforce	VERB
fbem-26171	127	21	or	or	CCONJ
fbem-26171	127	22	optional	optional	ADJ
fbem-26171	127	23	.	.	PUNCT
fbem-26171	128	1	131	131	NUM
fbem-26171	128	2	one	one	NUM
fbem-26171	128	3	side	side	NOUN
fbem-26171	128	4	argues	argue	VERB
fbem-26171	128	5	that	that	SCONJ
fbem-26171	128	6	sustainability	sustainability	NOUN
fbem-26171	128	7	reporting	reporting	NOUN
fbem-26171	128	8	should	should	AUX
fbem-26171	128	9	be	be	AUX
fbem-26171	128	10	made	make	VERB
fbem-26171	128	11	mandatory	mandatory	ADJ
fbem-26171	128	12	due	due	ADP
fbem-26171	128	13	to	to	ADP
fbem-26171	128	14	the	the	DET
fbem-26171	128	15	rising	rise	VERB
fbem-26171	128	16	global	global	ADJ
fbem-26171	128	17	environmental	environmental	ADJ
fbem-26171	128	18	and	and	CCONJ
fbem-26171	128	19	social	social	ADJ
fbem-26171	128	20	issues	issue	NOUN
fbem-26171	128	21	,	,	PUNCT
fbem-26171	128	22	and	and	CCONJ
fbem-26171	128	23	that	that	SCONJ
fbem-26171	128	24	the	the	DET
fbem-26171	128	25	transparent	transparent	ADJ
fbem-26171	128	26	reporting	reporting	NOUN
fbem-26171	128	27	will	will	AUX
fbem-26171	128	28	enhance	enhance	VERB
fbem-26171	128	29	corporate	corporate	ADJ
fbem-26171	128	30	accountability	accountability	NOUN
fbem-26171	128	31	and	and	CCONJ
fbem-26171	128	32	responsibility	responsibility	NOUN
fbem-26171	128	33	;	;	PUNCT
fbem-26171	128	34	for	for	ADP
fbem-26171	128	35	examples	example	NOUN
fbem-26171	128	36	some	some	DET
fbem-26171	128	37	countries	country	NOUN
fbem-26171	128	38	like	like	ADP
fbem-26171	128	39	malaysia	malaysia	PROPN
fbem-26171	128	40	,	,	PUNCT
fbem-26171	128	41	denmark	denmark	PROPN
fbem-26171	128	42	,	,	PUNCT
fbem-26171	128	43	china	china	PROPN
fbem-26171	128	44	and	and	CCONJ
fbem-26171	128	45	south	south	PROPN
fbem-26171	128	46	africa	africa	PROPN
fbem-26171	128	47	have	have	AUX
fbem-26171	128	48	made	make	VERB
fbem-26171	128	49	sustainability	sustainability	NOUN
fbem-26171	128	50	reporting	report	VERB
fbem-26171	128	51	mandatory	mandatory	ADJ
fbem-26171	128	52	(	(	PUNCT
fbem-26171	128	53	hyršlová	hyršlová	PROPN
fbem-26171	128	54	&	&	CCONJ
fbem-26171	128	55	kubáňková	kubáňková	PROPN
fbem-26171	128	56	,	,	PUNCT
fbem-26171	128	57	2009	2009	NUM
fbem-26171	128	58	)	)	PUNCT
fbem-26171	128	59	.	.	PUNCT
fbem-26171	129	1	some	some	DET
fbem-26171	129	2	investors	investor	NOUN
fbem-26171	129	3	and	and	CCONJ
fbem-26171	129	4	stakeholders	stakeholder	NOUN
fbem-26171	129	5	agree	agree	VERB
fbem-26171	129	6	that	that	SCONJ
fbem-26171	129	7	when	when	SCONJ
fbem-26171	129	8	they	they	PRON
fbem-26171	129	9	look	look	VERB
fbem-26171	129	10	forward	forward	ADV
fbem-26171	129	11	to	to	ADP
fbem-26171	129	12	a	a	DET
fbem-26171	129	13	company	company	NOUN
fbem-26171	129	14	or	or	CCONJ
fbem-26171	129	15	organisation	organisation	NOUN
fbem-26171	129	16	’s	’s	PART
fbem-26171	129	17	future	future	ADJ
fbem-26171	129	18	progress	progress	NOUN
fbem-26171	129	19	and	and	CCONJ
fbem-26171	129	20	prospects	prospect	NOUN
fbem-26171	129	21	,	,	PUNCT
fbem-26171	129	22	mandating	mandate	VERB
fbem-26171	129	23	sustainability	sustainability	NOUN
fbem-26171	129	24	reporting	reporting	NOUN
fbem-26171	129	25	can	can	AUX
fbem-26171	129	26	help	help	VERB
fbem-26171	129	27	them	they	PRON
fbem-26171	129	28	provide	provide	VERB
fbem-26171	129	29	more	more	ADJ
fbem-26171	129	30	depths	depth	NOUN
fbem-26171	129	31	and	and	CCONJ
fbem-26171	129	32	details	detail	NOUN
fbem-26171	129	33	on	on	ADP
fbem-26171	129	34	the	the	DET
fbem-26171	129	35	company’s/	company’s/	PROPN
fbem-26171	129	36	organisation	organisation	PROPN
fbem-26171	129	37	’s	’s	PART
fbem-26171	129	38	long	long	ADJ
fbem-26171	129	39	-	-	PUNCT
fbem-26171	129	40	term	term	NOUN
fbem-26171	129	41	goals	goal	NOUN
fbem-26171	129	42	on	on	ADP
fbem-26171	129	43	sustainability	sustainability	NOUN
fbem-26171	129	44	,	,	PUNCT
fbem-26171	129	45	which	which	PRON
fbem-26171	129	46	in	in	ADP
fbem-26171	129	47	turn	turn	NOUN
fbem-26171	129	48	helps	help	VERB
fbem-26171	129	49	them	they	PRON
fbem-26171	129	50	make	make	VERB
fbem-26171	129	51	a	a	DET
fbem-26171	129	52	more	more	ADV
fbem-26171	129	53	informed	informed	ADJ
fbem-26171	129	54	and	and	CCONJ
fbem-26171	129	55	effective	effective	ADJ
fbem-26171	129	56	decision	decision	NOUN
fbem-26171	129	57	.	.	PUNCT
fbem-26171	130	1	on	on	ADP
fbem-26171	130	2	the	the	DET
fbem-26171	130	3	other	other	ADJ
fbem-26171	130	4	hand	hand	NOUN
fbem-26171	130	5	,	,	PUNCT
fbem-26171	130	6	others	other	NOUN
fbem-26171	130	7	argue	argue	VERB
fbem-26171	130	8	that	that	SCONJ
fbem-26171	130	9	mandating	mandate	VERB
fbem-26171	130	10	sustainability	sustainability	NOUN
fbem-26171	130	11	reporting	reporting	NOUN
fbem-26171	130	12	may	may	AUX
fbem-26171	130	13	overload	overload	VERB
fbem-26171	130	14	small	small	ADJ
fbem-26171	130	15	and	and	CCONJ
fbem-26171	130	16	medium	medium	ADJ
fbem-26171	130	17	-	-	PUNCT
fbem-26171	130	18	sized	sized	ADJ
fbem-26171	130	19	companies	company	NOUN
fbem-26171	130	20	and	and	CCONJ
fbem-26171	130	21	organisations	organisation	NOUN
fbem-26171	130	22	,	,	PUNCT
fbem-26171	130	23	which	which	PRON
fbem-26171	130	24	may	may	AUX
fbem-26171	130	25	in	in	ADP
fbem-26171	130	26	turn	turn	NOUN
fbem-26171	130	27	cost	cost	VERB
fbem-26171	130	28	them	they	PRON
fbem-26171	130	29	more	more	ADJ
fbem-26171	130	30	money	money	NOUN
fbem-26171	130	31	and	and	CCONJ
fbem-26171	130	32	resources	resource	NOUN
fbem-26171	130	33	,	,	PUNCT
fbem-26171	130	34	hampering	hamper	VERB
fbem-26171	130	35	their	their	PRON
fbem-26171	130	36	regular	regular	ADJ
fbem-26171	130	37	operations	operation	NOUN
fbem-26171	130	38	(	(	PUNCT
fbem-26171	130	39	ioannou	ioannou	NOUN
fbem-26171	130	40	&	&	CCONJ
fbem-26171	130	41	serafeim	serafeim	PROPN
fbem-26171	130	42	,	,	PUNCT
fbem-26171	130	43	2019	2019	NUM
fbem-26171	130	44	)	)	PUNCT
fbem-26171	130	45	.	.	PUNCT
fbem-26171	131	1	to	to	PART
fbem-26171	131	2	add	add	VERB
fbem-26171	131	3	to	to	ADP
fbem-26171	131	4	this	this	PRON
fbem-26171	131	5	,	,	PUNCT
fbem-26171	131	6	some	some	PRON
fbem-26171	131	7	also	also	ADV
fbem-26171	131	8	suggest	suggest	VERB
fbem-26171	131	9	that	that	SCONJ
fbem-26171	131	10	sustainability	sustainability	NOUN
fbem-26171	131	11	reporting	reporting	NOUN
fbem-26171	131	12	mandate	mandate	NOUN
fbem-26171	131	13	may	may	AUX
fbem-26171	131	14	not	not	PART
fbem-26171	131	15	necessarily	necessarily	ADV
fbem-26171	131	16	enhance	enhance	VERB
fbem-26171	131	17	sustainability	sustainability	NOUN
fbem-26171	131	18	performance	performance	NOUN
fbem-26171	131	19	of	of	ADP
fbem-26171	131	20	the	the	DET
fbem-26171	131	21	organisation	organisation	NOUN
fbem-26171	131	22	,	,	PUNCT
fbem-26171	131	23	but	but	CCONJ
fbem-26171	131	24	lead	lead	VERB
fbem-26171	131	25	to	to	ADP
fbem-26171	131	26	unnecessary	unnecessary	ADJ
fbem-26171	131	27	and	and	CCONJ
fbem-26171	131	28	excessive	excessive	ADJ
fbem-26171	131	29	bureaucracy	bureaucracy	NOUN
fbem-26171	131	30	and	and	CCONJ
fbem-26171	131	31	regulations	regulation	NOUN
fbem-26171	131	32	for	for	ADP
fbem-26171	131	33	them	they	PRON
fbem-26171	131	34	.	.	PUNCT
fbem-26171	132	1	a	a	DET
fbem-26171	132	2	wide	wide	ADJ
fbem-26171	132	3	array	array	NOUN
fbem-26171	132	4	of	of	ADP
fbem-26171	132	5	literature	literature	NOUN
fbem-26171	132	6	studies	study	NOUN
fbem-26171	132	7	has	have	AUX
fbem-26171	132	8	also	also	ADV
fbem-26171	132	9	shown	show	VERB
fbem-26171	132	10	that	that	SCONJ
fbem-26171	132	11	the	the	DET
fbem-26171	132	12	inability	inability	NOUN
fbem-26171	132	13	to	to	PART
fbem-26171	132	14	manipulate	manipulate	VERB
fbem-26171	132	15	and	and	CCONJ
fbem-26171	132	16	analyse	analyse	VERB
fbem-26171	132	17	both	both	CCONJ
fbem-26171	132	18	structured	structured	ADJ
fbem-26171	132	19	and	and	CCONJ
fbem-26171	132	20	unstructured	unstructured	ADJ
fbem-26171	132	21	data	datum	NOUN
fbem-26171	132	22	,	,	PUNCT
fbem-26171	132	23	the	the	DET
fbem-26171	132	24	growing	grow	VERB
fbem-26171	132	25	need	need	NOUN
fbem-26171	132	26	for	for	ADP
fbem-26171	132	27	real	real	ADJ
fbem-26171	132	28	-	-	PUNCT
fbem-26171	132	29	time	time	NOUN
fbem-26171	132	30	data	datum	NOUN
fbem-26171	132	31	access	access	NOUN
fbem-26171	132	32	,	,	PUNCT
fbem-26171	132	33	the	the	DET
fbem-26171	132	34	lack	lack	NOUN
fbem-26171	132	35	of	of	ADP
fbem-26171	132	36	motivation	motivation	NOUN
fbem-26171	132	37	amongst	amongst	ADP
fbem-26171	132	38	employee	employee	NOUN
fbem-26171	132	39	,	,	PUNCT
fbem-26171	132	40	compatibility	compatibility	NOUN
fbem-26171	132	41	problems	problem	NOUN
fbem-26171	132	42	,	,	PUNCT
fbem-26171	132	43	and	and	CCONJ
fbem-26171	132	44	the	the	DET
fbem-26171	132	45	lack	lack	NOUN
fbem-26171	132	46	of	of	ADP
fbem-26171	132	47	a	a	DET
fbem-26171	132	48	flexible	flexible	ADJ
fbem-26171	132	49	it	it	PRON
fbem-26171	132	50	infrastructure	infrastructure	NOUN
fbem-26171	132	51	are	be	AUX
fbem-26171	132	52	some	some	PRON
fbem-26171	132	53	of	of	ADP
fbem-26171	132	54	the	the	DET
fbem-26171	132	55	major	major	ADJ
fbem-26171	132	56	technological	technological	ADJ
fbem-26171	132	57	and	and	CCONJ
fbem-26171	132	58	human	human	ADJ
fbem-26171	132	59	resource	resource	NOUN
fbem-26171	132	60	-	-	PUNCT
fbem-26171	132	61	related	relate	VERB
fbem-26171	132	62	obstacles	obstacle	NOUN
fbem-26171	132	63	that	that	PRON
fbem-26171	132	64	prevent	prevent	VERB
fbem-26171	132	65	improvements	improvement	NOUN
fbem-26171	132	66	in	in	ADP
fbem-26171	132	67	sustainable	sustainable	ADJ
fbem-26171	132	68	accounting	accounting	NOUN
fbem-26171	132	69	quality	quality	NOUN
fbem-26171	132	70	(	(	PUNCT
fbem-26171	132	71	dumitru	dumitru	X
fbem-26171	132	72	et	et	PROPN
fbem-26171	132	73	al	al	PROPN
fbem-26171	132	74	.	.	PROPN
fbem-26171	132	75	,	,	PUNCT
fbem-26171	132	76	2023	2023	NUM
fbem-26171	132	77	)	)	PUNCT
fbem-26171	132	78	.	.	PUNCT
fbem-26171	133	1	8	8	X
fbem-26171	133	2	.	.	X
fbem-26171	133	3	conclusion	conclusion	NOUN
fbem-26171	133	4	(	(	PUNCT
fbem-26171	133	5	300	300	NUM
fbem-26171	133	6	)	)	PUNCT
fbem-26171	133	7	sustainable	sustainable	ADJ
fbem-26171	133	8	accounting	accounting	NOUN
fbem-26171	133	9	and	and	CCONJ
fbem-26171	133	10	carbon	carbon	NOUN
fbem-26171	133	11	monitoring	monitoring	NOUN
fbem-26171	133	12	,	,	PUNCT
fbem-26171	133	13	two	two	NUM
fbem-26171	133	14	complimentary	complimentary	ADJ
fbem-26171	133	15	and	and	CCONJ
fbem-26171	133	16	widely	widely	ADV
fbem-26171	133	17	researched	research	VERB
fbem-26171	133	18	subjects	subject	NOUN
fbem-26171	133	19	have	have	AUX
fbem-26171	133	20	evolved	evolve	VERB
fbem-26171	133	21	significantly	significantly	ADV
fbem-26171	133	22	over	over	ADP
fbem-26171	133	23	the	the	DET
fbem-26171	133	24	years	year	NOUN
fbem-26171	133	25	.	.	PUNCT
fbem-26171	134	1	the	the	DET
fbem-26171	134	2	aim	aim	NOUN
fbem-26171	134	3	of	of	ADP
fbem-26171	134	4	this	this	DET
fbem-26171	134	5	essay	essay	NOUN
fbem-26171	134	6	was	be	AUX
fbem-26171	134	7	to	to	PART
fbem-26171	134	8	highlight	highlight	VERB
fbem-26171	134	9	the	the	DET
fbem-26171	134	10	journey	journey	NOUN
fbem-26171	134	11	and	and	CCONJ
fbem-26171	134	12	the	the	DET
fbem-26171	134	13	extensive	extensive	ADJ
fbem-26171	134	14	nature	nature	NOUN
fbem-26171	134	15	of	of	ADP
fbem-26171	134	16	the	the	DET
fbem-26171	134	17	subject	subject	NOUN
fbem-26171	134	18	.	.	PUNCT
fbem-26171	135	1	the	the	DET
fbem-26171	135	2	time	time	NOUN
fbem-26171	135	3	periods	period	NOUN
fbem-26171	135	4	covered	cover	VERB
fbem-26171	135	5	in	in	ADP
fbem-26171	135	6	this	this	DET
fbem-26171	135	7	essay	essay	NOUN
fbem-26171	135	8	have	have	AUX
fbem-26171	135	9	highlighted	highlight	VERB
fbem-26171	135	10	the	the	DET
fbem-26171	135	11	growth	growth	NOUN
fbem-26171	135	12	of	of	ADP
fbem-26171	135	13	the	the	DET
fbem-26171	135	14	subject	subject	NOUN
fbem-26171	135	15	and	and	CCONJ
fbem-26171	135	16	its	its	PRON
fbem-26171	135	17	adoption	adoption	NOUN
fbem-26171	135	18	within	within	ADP
fbem-26171	135	19	corporate	corporate	ADJ
fbem-26171	135	20	financial	financial	ADJ
fbem-26171	135	21	practices	practice	NOUN
fbem-26171	135	22	around	around	ADP
fbem-26171	135	23	the	the	DET
fbem-26171	135	24	globe	globe	NOUN
fbem-26171	135	25	,	,	PUNCT
fbem-26171	135	26	with	with	ADP
fbem-26171	135	27	a	a	DET
fbem-26171	135	28	pre	pre	ADJ
fbem-26171	135	29	-	-	ADJ
fbem-26171	135	30	existence	existence	ADJ
fbem-26171	135	31	era	era	NOUN
fbem-26171	135	32	of	of	ADP
fbem-26171	135	33	the	the	DET
fbem-26171	135	34	1960s	1960	NOUN
fbem-26171	135	35	,	,	PUNCT
fbem-26171	135	36	the	the	DET
fbem-26171	135	37	emergence	emergence	NOUN
fbem-26171	135	38	era	era	NOUN
fbem-26171	135	39	of	of	ADP
fbem-26171	135	40	the	the	DET
fbem-26171	135	41	1970s	1970	NOUN
fbem-26171	135	42	,	,	PUNCT
fbem-26171	135	43	the	the	DET
fbem-26171	135	44	existence	existence	NOUN
fbem-26171	135	45	era	era	NOUN
fbem-26171	135	46	of	of	ADP
fbem-26171	135	47	the	the	DET
fbem-26171	135	48	1990s	1990	NOUN
fbem-26171	135	49	and	and	CCONJ
fbem-26171	135	50	finally	finally	ADV
fbem-26171	135	51	,	,	PUNCT
fbem-26171	135	52	the	the	DET
fbem-26171	135	53	adoption	adoption	NOUN
fbem-26171	135	54	era	era	NOUN
fbem-26171	135	55	of	of	ADP
fbem-26171	135	56	2010	2010	NUM
fbem-26171	135	57	to	to	PART
fbem-26171	135	58	present	present	VERB
fbem-26171	135	59	.	.	PUNCT
fbem-26171	136	1	from	from	ADP
fbem-26171	136	2	being	be	AUX
fbem-26171	136	3	virtually	virtually	ADV
fbem-26171	136	4	inexistent	inexistent	ADJ
fbem-26171	136	5	in	in	ADP
fbem-26171	136	6	the	the	DET
fbem-26171	136	7	1960s	1960	NOUN
fbem-26171	136	8	,	,	PUNCT
fbem-26171	136	9	sustainable	sustainable	ADJ
fbem-26171	136	10	accounting	accounting	NOUN
fbem-26171	136	11	forms	form	NOUN
fbem-26171	136	12	a	a	DET
fbem-26171	136	13	large	large	ADJ
fbem-26171	136	14	part	part	NOUN
fbem-26171	136	15	of	of	ADP
fbem-26171	136	16	contemporary	contemporary	ADJ
fbem-26171	136	17	corporate	corporate	ADJ
fbem-26171	136	18	frameworks	framework	NOUN
fbem-26171	136	19	in	in	ADP
fbem-26171	136	20	the	the	DET
fbem-26171	136	21	present	present	ADJ
fbem-26171	136	22	world	world	NOUN
fbem-26171	136	23	.	.	PUNCT
fbem-26171	137	1	undertaking	undertake	VERB
fbem-26171	137	2	the	the	DET
fbem-26171	137	3	analysis	analysis	NOUN
fbem-26171	137	4	within	within	ADP
fbem-26171	137	5	this	this	DET
fbem-26171	137	6	essay	essay	NOUN
fbem-26171	137	7	on	on	ADP
fbem-26171	137	8	a	a	DET
fbem-26171	137	9	decade	decade	NOUN
fbem-26171	137	10	-	-	PUNCT
fbem-26171	137	11	by	by	ADP
fbem-26171	137	12	-	-	PUNCT
fbem-26171	137	13	decade	decade	NOUN
fbem-26171	137	14	basis	basis	NOUN
fbem-26171	137	15	,	,	PUNCT
fbem-26171	137	16	it	it	PRON
fbem-26171	137	17	becomes	become	VERB
fbem-26171	137	18	increasingly	increasingly	ADV
fbem-26171	137	19	evident	evident	ADJ
fbem-26171	137	20	that	that	SCONJ
fbem-26171	137	21	the	the	DET
fbem-26171	137	22	complete	complete	ADJ
fbem-26171	137	23	emergence	emergence	NOUN
fbem-26171	137	24	of	of	ADP
fbem-26171	137	25	sustainable	sustainable	ADJ
fbem-26171	137	26	accounting	accounting	NOUN
fbem-26171	137	27	from	from	ADP
fbem-26171	137	28	a	a	DET
fbem-26171	137	29	nascent	nascent	ADJ
fbem-26171	137	30	idea	idea	NOUN
fbem-26171	137	31	to	to	ADP
fbem-26171	137	32	an	an	DET
fbem-26171	137	33	essential	essential	ADJ
fbem-26171	137	34	component	component	NOUN
fbem-26171	137	35	of	of	ADP
fbem-26171	137	36	corporate	corporate	ADJ
fbem-26171	137	37	reporting	reporting	NOUN
fbem-26171	137	38	is	be	AUX
fbem-26171	137	39	highly	highly	ADV
fbem-26171	137	40	correlated	correlate	VERB
fbem-26171	137	41	with	with	ADP
fbem-26171	137	42	the	the	DET
fbem-26171	137	43	worldwide	worldwide	ADJ
fbem-26171	137	44	recognition	recognition	NOUN
fbem-26171	137	45	of	of	ADP
fbem-26171	137	46	challenges	challenge	NOUN
fbem-26171	137	47	faced	face	VERB
fbem-26171	137	48	by	by	ADP
fbem-26171	137	49	environmental	environmental	ADJ
fbem-26171	137	50	issues	issue	NOUN
fbem-26171	137	51	and	and	CCONJ
fbem-26171	137	52	the	the	DET
fbem-26171	137	53	corresponding	corresponding	ADJ
fbem-26171	137	54	regulatory	regulatory	ADJ
fbem-26171	137	55	advancements	advancement	NOUN
fbem-26171	137	56	.	.	PUNCT
fbem-26171	138	1	the	the	DET
fbem-26171	138	2	essay	essay	NOUN
fbem-26171	138	3	follows	follow	VERB
fbem-26171	138	4	a	a	DET
fbem-26171	138	5	decade	decade	NOUN
fbem-26171	138	6	by	by	ADP
fbem-26171	138	7	decade	decade	NOUN
fbem-26171	138	8	analysis	analysis	NOUN
fbem-26171	138	9	,	,	PUNCT
fbem-26171	138	10	highlighting	highlight	VERB
fbem-26171	138	11	the	the	DET
fbem-26171	138	12	progress	progress	NOUN
fbem-26171	138	13	of	of	ADP
fbem-26171	138	14	sustainable	sustainable	ADJ
fbem-26171	138	15	accounting	accounting	NOUN
fbem-26171	138	16	as	as	ADP
fbem-26171	138	17	a	a	DET
fbem-26171	138	18	subject	subject	NOUN
fbem-26171	138	19	and	and	CCONJ
fbem-26171	138	20	deconstructing	deconstruct	VERB
fbem-26171	138	21	it	it	PRON
fbem-26171	138	22	into	into	ADP
fbem-26171	138	23	the	the	DET
fbem-26171	138	24	multiple	multiple	ADJ
fbem-26171	138	25	standards	standard	NOUN
fbem-26171	138	26	and	and	CCONJ
fbem-26171	138	27	regions	region	NOUN
fbem-26171	138	28	it	it	PRON
fbem-26171	138	29	covers	cover	VERB
fbem-26171	138	30	,	,	PUNCT
fbem-26171	138	31	with	with	ADP
fbem-26171	138	32	origins	origin	NOUN
fbem-26171	138	33	being	be	AUX
fbem-26171	138	34	traced	trace	VERB
fbem-26171	138	35	back	back	ADV
fbem-26171	138	36	to	to	ADP
fbem-26171	138	37	early	early	ADJ
fbem-26171	138	38	environmental	environmental	ADJ
fbem-26171	138	39	movements	movement	NOUN
fbem-26171	138	40	,	,	PUNCT
fbem-26171	138	41	which	which	PRON
fbem-26171	138	42	provided	provide	VERB
fbem-26171	138	43	the	the	DET
fbem-26171	138	44	spark	spark	NOUN
fbem-26171	138	45	for	for	ADP
fbem-26171	138	46	the	the	DET
fbem-26171	138	47	emergence	emergence	NOUN
fbem-26171	138	48	of	of	ADP
fbem-26171	138	49	this	this	DET
fbem-26171	138	50	subject	subject	NOUN
fbem-26171	138	51	,	,	PUNCT
fbem-26171	138	52	to	to	ADP
fbem-26171	138	53	today	today	NOUN
fbem-26171	138	54	,	,	PUNCT
fbem-26171	138	55	where	where	SCONJ
fbem-26171	138	56	it	it	PRON
fbem-26171	138	57	is	be	AUX
fbem-26171	138	58	a	a	DET
fbem-26171	138	59	formal	formal	ADJ
fbem-26171	138	60	requirement	requirement	NOUN
fbem-26171	138	61	globally	globally	ADV
fbem-26171	138	62	,	,	PUNCT
fbem-26171	138	63	and	and	CCONJ
fbem-26171	138	64	is	be	AUX
fbem-26171	138	65	underscored	underscore	VERB
fbem-26171	138	66	in	in	ADP
fbem-26171	138	67	theories	theory	NOUN
fbem-26171	138	68	such	such	ADJ
fbem-26171	138	69	as	as	ADP
fbem-26171	138	70	the	the	DET
fbem-26171	138	71	triple	triple	ADJ
fbem-26171	138	72	bottom	bottom	ADJ
fbem-26171	138	73	line	line	NOUN
fbem-26171	138	74	accounting	accounting	NOUN
fbem-26171	138	75	methods	method	NOUN
fbem-26171	138	76	,	,	PUNCT
fbem-26171	138	77	and	and	CCONJ
fbem-26171	138	78	the	the	DET
fbem-26171	138	79	sasb	sasb	NOUN
fbem-26171	138	80	standards	standard	NOUN
fbem-26171	138	81	.	.	PUNCT
fbem-26171	139	1	every	every	DET
fbem-26171	139	2	decade	decade	NOUN
fbem-26171	139	3	has	have	AUX
fbem-26171	139	4	seen	see	VERB
fbem-26171	139	5	multiple	multiple	ADJ
fbem-26171	139	6	significant	significant	ADJ
fbem-26171	139	7	milestones	milestone	NOUN
fbem-26171	139	8	in	in	ADP
fbem-26171	139	9	the	the	DET
fbem-26171	139	10	emergence	emergence	NOUN
fbem-26171	139	11	of	of	ADP
fbem-26171	139	12	sustainable	sustainable	ADJ
fbem-26171	139	13	accounting	accounting	NOUN
fbem-26171	139	14	and	and	CCONJ
fbem-26171	139	15	carbon	carbon	NOUN
fbem-26171	139	16	monitoring	monitoring	NOUN
fbem-26171	139	17	,	,	PUNCT
fbem-26171	139	18	highlighted	highlight	VERB
fbem-26171	139	19	by	by	ADP
fbem-26171	139	20	events	event	NOUN
fbem-26171	139	21	such	such	ADJ
fbem-26171	139	22	as	as	ADP
fbem-26171	139	23	the	the	DET
fbem-26171	139	24	establishment	establishment	NOUN
fbem-26171	139	25	of	of	ADP
fbem-26171	139	26	the	the	DET
fbem-26171	139	27	issb	issb	NOUN
fbem-26171	139	28	,	,	PUNCT
fbem-26171	139	29	directives	directive	NOUN
fbem-26171	139	30	by	by	ADP
fbem-26171	139	31	the	the	DET
fbem-26171	139	32	european	european	PROPN
fbem-26171	139	33	commission	commission	PROPN
fbem-26171	139	34	,	,	PUNCT
fbem-26171	139	35	the	the	DET
fbem-26171	139	36	role	role	NOUN
fbem-26171	139	37	of	of	ADP
fbem-26171	139	38	czech	czech	PROPN
fbem-26171	139	39	republic	republic	NOUN
fbem-26171	139	40	as	as	ADP
fbem-26171	139	41	a	a	DET
fbem-26171	139	42	catalyst	catalyst	NOUN
fbem-26171	139	43	,	,	PUNCT
fbem-26171	139	44	and	and	CCONJ
fbem-26171	139	45	the	the	DET
fbem-26171	139	46	overall	overall	ADJ
fbem-26171	139	47	awareness	awareness	NOUN
fbem-26171	139	48	of	of	ADP
fbem-26171	139	49	including	include	VERB
fbem-26171	139	50	sustainable	sustainable	ADJ
fbem-26171	139	51	accounting	accounting	NOUN
fbem-26171	139	52	practices	practice	NOUN
fbem-26171	139	53	in	in	ADP
fbem-26171	139	54	corporate	corporate	ADJ
fbem-26171	139	55	governance	governance	NOUN
fbem-26171	139	56	and	and	CCONJ
fbem-26171	139	57	investor	investor	NOUN
fbem-26171	139	58	decisions	decision	NOUN
fbem-26171	139	59	.	.	PUNCT
fbem-26171	140	1	however	however	ADV
fbem-26171	140	2	,	,	PUNCT
fbem-26171	140	3	despite	despite	SCONJ
fbem-26171	140	4	these	these	DET
fbem-26171	140	5	advancements	advancement	NOUN
fbem-26171	140	6	,	,	PUNCT
fbem-26171	140	7	sustainable	sustainable	ADJ
fbem-26171	140	8	accounting	accounting	NOUN
fbem-26171	140	9	still	still	ADV
fbem-26171	140	10	remains	remain	VERB
fbem-26171	140	11	in	in	ADP
fbem-26171	140	12	a	a	DET
fbem-26171	140	13	state	state	NOUN
fbem-26171	140	14	of	of	ADP
fbem-26171	140	15	evolution	evolution	NOUN
fbem-26171	140	16	,	,	PUNCT
fbem-26171	140	17	with	with	ADP
fbem-26171	140	18	a	a	DET
fbem-26171	140	19	substantial	substantial	ADJ
fbem-26171	140	20	grey	grey	ADJ
fbem-26171	140	21	space	space	NOUN
fbem-26171	140	22	for	for	ADP
fbem-26171	140	23	further	further	ADJ
fbem-26171	140	24	research	research	NOUN
fbem-26171	140	25	,	,	PUNCT
fbem-26171	140	26	refinement	refinement	NOUN
fbem-26171	140	27	and	and	CCONJ
fbem-26171	140	28	new	new	ADJ
fbem-26171	140	29	standards	standard	NOUN
fbem-26171	140	30	.	.	PUNCT
fbem-26171	141	1	the	the	DET
fbem-26171	141	2	essay	essay	NOUN
fbem-26171	141	3	has	have	AUX
fbem-26171	141	4	also	also	ADV
fbem-26171	141	5	attempted	attempt	VERB
fbem-26171	141	6	to	to	PART
fbem-26171	141	7	identify	identify	VERB
fbem-26171	141	8	specific	specific	ADJ
fbem-26171	141	9	avenues	avenue	NOUN
fbem-26171	141	10	wherein	wherein	SCONJ
fbem-26171	141	11	future	future	ADJ
fbem-26171	141	12	research	research	NOUN
fbem-26171	141	13	should	should	AUX
fbem-26171	141	14	be	be	AUX
fbem-26171	141	15	targeted	target	VERB
fbem-26171	141	16	which	which	PRON
fbem-26171	141	17	includes	include	VERB
fbem-26171	141	18	adoption	adoption	NOUN
fbem-26171	141	19	of	of	ADP
fbem-26171	141	20	advanced	advanced	ADJ
fbem-26171	141	21	technological	technological	ADJ
fbem-26171	141	22	methods	method	NOUN
fbem-26171	141	23	when	when	SCONJ
fbem-26171	141	24	collecting	collect	VERB
fbem-26171	141	25	and	and	CCONJ
fbem-26171	141	26	analysing	analyse	VERB
fbem-26171	141	27	data	datum	NOUN
fbem-26171	141	28	for	for	ADP
fbem-26171	141	29	carbon	carbon	NOUN
fbem-26171	141	30	accounting	accounting	NOUN
fbem-26171	141	31	,	,	PUNCT
fbem-26171	141	32	and	and	CCONJ
fbem-26171	141	33	globalisation	globalisation	NOUN
fbem-26171	141	34	to	to	PART
fbem-26171	141	35	help	help	VERB
fbem-26171	141	36	the	the	DET
fbem-26171	141	37	implementation	implementation	NOUN
fbem-26171	141	38	in	in	ADP
fbem-26171	141	39	multiple	multiple	ADJ
fbem-26171	141	40	countries	country	NOUN
fbem-26171	141	41	with	with	ADP
fbem-26171	141	42	harmony	harmony	NOUN
fbem-26171	141	43	and	and	CCONJ
fbem-26171	141	44	ensure	ensure	VERB
fbem-26171	141	45	consistency	consistency	NOUN
fbem-26171	141	46	and	and	CCONJ
fbem-26171	141	47	reduced	reduced	ADJ
fbem-26171	141	48	manual	manual	ADJ
fbem-26171	141	49	burden	burden	NOUN
fbem-26171	141	50	on	on	ADP
fbem-26171	141	51	companies	company	NOUN
fbem-26171	141	52	.	.	PUNCT
fbem-26171	142	1	it	it	PRON
fbem-26171	142	2	is	be	AUX
fbem-26171	142	3	important	important	ADJ
fbem-26171	142	4	to	to	PART
fbem-26171	142	5	highlight	highlight	VERB
fbem-26171	142	6	that	that	SCONJ
fbem-26171	142	7	despite	despite	SCONJ
fbem-26171	142	8	how	how	SCONJ
fbem-26171	142	9	far	far	ADV
fbem-26171	142	10	the	the	DET
fbem-26171	142	11	subject	subject	NOUN
fbem-26171	142	12	of	of	ADP
fbem-26171	142	13	sustainability	sustainability	NOUN
fbem-26171	142	14	accounting	accounting	NOUN
fbem-26171	142	15	ahs	ah	NOUN
fbem-26171	142	16	come	come	VERB
fbem-26171	142	17	,	,	PUNCT
fbem-26171	142	18	it	it	PRON
fbem-26171	142	19	still	still	ADV
fbem-26171	142	20	has	have	VERB
fbem-26171	142	21	a	a	DET
fbem-26171	142	22	long	long	ADJ
fbem-26171	142	23	way	way	NOUN
fbem-26171	142	24	to	to	PART
fbem-26171	142	25	go	go	VERB
fbem-26171	142	26	.	.	PUNCT
fbem-26171	143	1	acknowledgements	acknowledgement	VERB
fbem-26171	143	2	the	the	DET
fbem-26171	143	3	authors	author	NOUN
fbem-26171	143	4	gratefully	gratefully	ADV
fbem-26171	143	5	acknowledge	acknowledge	VERB
fbem-26171	143	6	the	the	DET
fbem-26171	143	7	support	support	NOUN
fbem-26171	143	8	from	from	ADP
fbem-26171	143	9	the	the	DET
fbem-26171	143	10	university	university	NOUN
fbem-26171	143	11	in	in	ADP
fbem-26171	143	12	helping	help	VERB
fbem-26171	143	13	to	to	PART
fbem-26171	143	14	deepen	deepen	VERB
fbem-26171	143	15	the	the	DET
fbem-26171	143	16	research	research	NOUN
fbem-26171	143	17	and	and	CCONJ
fbem-26171	143	18	application	application	NOUN
fbem-26171	143	19	of	of	ADP
fbem-26171	143	20	sustainability	sustainability	NOUN
fbem-26171	143	21	accounting	accounting	NOUN
fbem-26171	143	22	and	and	CCONJ
fbem-26171	143	23	carbon	carbon	NOUN
fbem-26171	143	24	monitoring	monitoring	NOUN
fbem-26171	143	25	.	.	PUNCT
fbem-26171	144	1	references	reference	NOUN
fbem-26171	144	2	[	[	X
fbem-26171	144	3	1	1	NUM
fbem-26171	144	4	]	]	PUNCT
fbem-26171	144	5	(	(	PUNCT
fbem-26171	144	6	2024	2024	NUM
fbem-26171	144	7	)	)	PUNCT
fbem-26171	144	8	world	world	NOUN
fbem-26171	144	9	sustainable	sustainable	ADJ
fbem-26171	144	10	development	development	NOUN
fbem-26171	144	11	timeline	timeline	NOUN
fbem-26171	144	12	.	.	PUNCT
fbem-26171	145	1	available	available	ADJ
fbem-26171	145	2	at	at	ADP
fbem-26171	145	3	:	:	PUNCT
fbem-26171	145	4	https://www.adb.org/sites/default/files/publication/29664/worl	https://www.adb.org/sites/default/files/publication/29664/worl	NOUN
fbem-26171	145	5	d-sustainable-development-timeline.pdf	d-sustainable-development-timeline.pdf	NOUN
fbem-26171	145	6	(	(	PUNCT
fbem-26171	145	7	accessed	access	VERB
fbem-26171	145	8	:	:	PUNCT
fbem-26171	145	9	17	17	NUM
fbem-26171	145	10	august	august	PROPN
fbem-26171	145	11	2024	2024	NUM
fbem-26171	145	12	)	)	PUNCT
fbem-26171	145	13	.	.	PUNCT
fbem-26171	146	1	[	[	X
fbem-26171	146	2	2	2	NUM
fbem-26171	146	3	]	]	PUNCT
fbem-26171	146	4	acquier	acquier	NOUN
fbem-26171	146	5	,	,	PUNCT
fbem-26171	146	6	a.	a.	PROPN
fbem-26171	146	7	,	,	PUNCT
fbem-26171	146	8	gond	gond	PROPN
fbem-26171	146	9	,	,	PUNCT
fbem-26171	146	10	j.-p	j.-p	PROPN
fbem-26171	146	11	.	.	PUNCT
fbem-26171	147	1	and	and	CCONJ
fbem-26171	147	2	pasquero	pasquero	NOUN
fbem-26171	147	3	,	,	PUNCT
fbem-26171	147	4	j.	j.	PROPN
fbem-26171	147	5	(	(	PUNCT
fbem-26171	147	6	2011	2011	NUM
fbem-26171	147	7	)	)	PUNCT
fbem-26171	147	8	‘	'	PUNCT
fbem-26171	147	9	rediscovering	rediscover	VERB
fbem-26171	147	10	howard	howard	PROPN
fbem-26171	147	11	r.	r.	PROPN
fbem-26171	147	12	bowen	bowen	PROPN
fbem-26171	147	13	’s	’s	PART
fbem-26171	147	14	legacy	legacy	NOUN
fbem-26171	147	15	’	'	PUNCT
fbem-26171	147	16	,	,	PUNCT
fbem-26171	147	17	business	business	PROPN
fbem-26171	147	18	&	&	CCONJ
fbem-26171	147	19	amp	amp	PROPN
fbem-26171	147	20	;	;	PUNCT
fbem-26171	147	21	society	society	NOUN
fbem-26171	147	22	,	,	PUNCT
fbem-26171	147	23	50(4	50(4	NUM
fbem-26171	147	24	)	)	PUNCT
fbem-26171	147	25	,	,	PUNCT
fbem-26171	147	26	pp	pp	ADP
fbem-26171	147	27	.	.	PUNCT
fbem-26171	148	1	607–646	607–646	NUM
fbem-26171	148	2	.	.	PUNCT
fbem-26171	149	1	doi:10.1177/0007650311419251	doi:10.1177/0007650311419251	X
fbem-26171	149	2	.	.	PUNCT
fbem-26171	150	1	[	[	X
fbem-26171	150	2	3	3	NUM
fbem-26171	150	3	]	]	SYM
fbem-26171	150	4	bebbington	bebbington	NOUN
fbem-26171	150	5	,	,	PUNCT
fbem-26171	150	6	j.	j.	PROPN
fbem-26171	150	7	and	and	CCONJ
fbem-26171	150	8	larrinaga	larrinaga	PROPN
fbem-26171	150	9	,	,	PUNCT
fbem-26171	150	10	c.	c.	PROPN
fbem-26171	150	11	(	(	PUNCT
fbem-26171	150	12	2014	2014	NUM
fbem-26171	150	13	)	)	PUNCT
fbem-26171	150	14	‘	'	PUNCT
fbem-26171	150	15	accounting	accounting	NOUN
fbem-26171	150	16	and	and	CCONJ
fbem-26171	150	17	sustainable	sustainable	ADJ
fbem-26171	150	18	development	development	NOUN
fbem-26171	150	19	:	:	PUNCT
fbem-26171	150	20	an	an	DET
fbem-26171	150	21	exploration	exploration	NOUN
fbem-26171	150	22	’	'	PUNCT
fbem-26171	150	23	,	,	PUNCT
fbem-26171	150	24	accounting	accounting	NOUN
fbem-26171	150	25	,	,	PUNCT
fbem-26171	150	26	organizations	organization	NOUN
fbem-26171	150	27	and	and	CCONJ
fbem-26171	150	28	society	society	NOUN
fbem-26171	150	29	,	,	PUNCT
fbem-26171	150	30	39(6	39(6	NUM
fbem-26171	150	31	)	)	PUNCT
fbem-26171	150	32	,	,	PUNCT
fbem-26171	150	33	pp	pp	ADP
fbem-26171	150	34	.	.	PUNCT
fbem-26171	151	1	395–413	395–413	NUM
fbem-26171	151	2	.	.	PUNCT
fbem-26171	151	3	doi:10.1016	doi:10.1016	PROPN
fbem-26171	151	4	/	/	SYM
fbem-26171	151	5	j.aos.2014.01.003	j.aos.2014.01.003	PROPN
fbem-26171	151	6	.	.	PUNCT
fbem-26171	152	1	[	[	X
fbem-26171	152	2	4	4	NUM
fbem-26171	152	3	]	]	X
fbem-26171	152	4	brohé	brohé	NOUN
fbem-26171	152	5	,	,	PUNCT
fbem-26171	152	6	a.	a.	NOUN
fbem-26171	152	7	(	(	PUNCT
fbem-26171	152	8	2017	2017	NUM
fbem-26171	152	9	)	)	PUNCT
fbem-26171	152	10	the	the	DET
fbem-26171	152	11	handbook	handbook	NOUN
fbem-26171	152	12	of	of	ADP
fbem-26171	152	13	carbon	carbon	NOUN
fbem-26171	152	14	accounting	accounting	NOUN
fbem-26171	153	1	[	[	X
fbem-26171	153	2	preprint	preprint	NOUN
fbem-26171	153	3	]	]	X
fbem-26171	153	4	.	.	PUNCT
fbem-26171	154	1	doi:10.4324/9781351285162	doi:10.4324/9781351285162	NOUN
fbem-26171	154	2	.	.	PUNCT
fbem-26171	155	1	[	[	X
fbem-26171	155	2	5	5	NUM
fbem-26171	155	3	]	]	SYM
fbem-26171	155	4	buttel	buttel	NOUN
fbem-26171	155	5	,	,	PUNCT
fbem-26171	155	6	f.h	f.h	PROPN
fbem-26171	155	7	.	.	PROPN
fbem-26171	155	8	(	(	PUNCT
fbem-26171	155	9	1974	1974	NUM
fbem-26171	155	10	)	)	PUNCT
fbem-26171	155	11	the	the	DET
fbem-26171	155	12	structure	structure	NOUN
fbem-26171	155	13	of	of	ADP
fbem-26171	155	14	support	support	NOUN
fbem-26171	155	15	for	for	ADP
fbem-26171	155	16	the	the	DET
fbem-26171	155	17	environmental	environmental	ADJ
fbem-26171	155	18	movement	movement	NOUN
fbem-26171	155	19	,	,	PUNCT
fbem-26171	155	20	1968	1968	NUM
fbem-26171	155	21	-	-	SYM
fbem-26171	155	22	1970	1970	NUM
fbem-26171	156	1	[	[	X
fbem-26171	156	2	preprint	preprint	NOUN
fbem-26171	156	3	]	]	X
fbem-26171	156	4	.	.	PUNCT
fbem-26171	157	1	[	[	X
fbem-26171	157	2	6	6	NUM
fbem-26171	157	3	]	]	X
fbem-26171	157	4	dahash	dahash	NOUN
fbem-26171	157	5	,	,	PUNCT
fbem-26171	157	6	q.m	q.m	PROPN
fbem-26171	157	7	.	.	PROPN
fbem-26171	157	8	and	and	CCONJ
fbem-26171	157	9	eltayf	eltayf	NOUN
fbem-26171	157	10	abdlamer	abdlamer	NOUN
fbem-26171	157	11	,	,	PUNCT
fbem-26171	157	12	s.	s.	PROPN
fbem-26171	157	13	(	(	PUNCT
fbem-26171	157	14	2022	2022	NUM
fbem-26171	157	15	)	)	PUNCT
fbem-26171	157	16	‘	'	PUNCT
fbem-26171	157	17	the	the	DET
fbem-26171	157	18	role	role	NOUN
fbem-26171	157	19	of	of	ADP
fbem-26171	157	20	environmental	environmental	ADJ
fbem-26171	157	21	accounting	accounting	NOUN
fbem-26171	157	22	in	in	ADP
fbem-26171	157	23	achieving	achieve	VERB
fbem-26171	157	24	sustainability	sustainability	NOUN
fbem-26171	157	25	for	for	ADP
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fbem-26171	157	27	companies	company	NOUN
fbem-26171	157	28	’	'	PUNCT
fbem-26171	157	29	,	,	PUNCT
fbem-26171	157	30	journal	journal	NOUN
fbem-26171	157	31	of	of	ADP
fbem-26171	157	32	global	global	ADJ
fbem-26171	157	33	scientific	scientific	ADJ
fbem-26171	157	34	research	research	NOUN
fbem-26171	157	35	in	in	ADP
fbem-26171	157	36	social	social	ADJ
fbem-26171	157	37	sciences	science	NOUN
fbem-26171	157	38	and	and	CCONJ
fbem-26171	157	39	humanities	humanity	NOUN
fbem-26171	158	1	[	[	X
fbem-26171	158	2	preprint	preprint	NOUN
fbem-26171	158	3	]	]	X
fbem-26171	158	4	.	.	PUNCT
fbem-26171	159	1	[	[	X
fbem-26171	159	2	7	7	NUM
fbem-26171	159	3	]	]	X
fbem-26171	159	4	dumitru	dumitru	X
fbem-26171	159	5	,	,	PUNCT
fbem-26171	159	6	v.f	v.f	PROPN
fbem-26171	159	7	.	.	PROPN
fbem-26171	159	8	et	et	PROPN
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fbem-26171	159	11	(	(	PUNCT
fbem-26171	159	12	2023	2023	NUM
fbem-26171	159	13	)	)	PUNCT
fbem-26171	159	14	‘	'	PUNCT
fbem-26171	159	15	implications	implication	NOUN
fbem-26171	159	16	for	for	ADP
fbem-26171	159	17	sustainability	sustainability	NOUN
fbem-26171	159	18	accounting	accounting	NOUN
fbem-26171	159	19	and	and	CCONJ
fbem-26171	159	20	reporting	reporting	NOUN
fbem-26171	159	21	in	in	ADP
fbem-26171	159	22	the	the	DET
fbem-26171	159	23	context	context	NOUN
fbem-26171	159	24	of	of	ADP
fbem-26171	159	25	the	the	DET
fbem-26171	159	26	automationdriven	automationdriven	VERB
fbem-26171	159	27	evolution	evolution	NOUN
fbem-26171	159	28	of	of	ADP
fbem-26171	159	29	erp	erp	PROPN
fbem-26171	159	30	systems	systems	PROPN
fbem-26171	159	31	’	'	PUNCT
fbem-26171	159	32	,	,	PUNCT
fbem-26171	159	33	electronics	electronic	NOUN
fbem-26171	159	34	,	,	PUNCT
fbem-26171	159	35	12(8	12(8	NUM
fbem-26171	159	36	)	)	PUNCT
fbem-26171	159	37	,	,	PUNCT
fbem-26171	159	38	p.	p.	NOUN
fbem-26171	159	39	1819	1819	NUM
fbem-26171	159	40	.	.	PUNCT
fbem-26171	160	1	doi:10.3390	doi:10.3390	NOUN
fbem-26171	160	2	/	/	SYM
fbem-26171	160	3	electronics12081819	electronics12081819	NOUN
fbem-26171	160	4	.	.	PUNCT
fbem-26171	161	1	71	71	NUM
fbem-26171	162	1	[	[	SYM
fbem-26171	162	2	8	8	NUM
fbem-26171	162	3	]	]	PUNCT
fbem-26171	162	4	dyllick	dyllick	NOUN
fbem-26171	162	5	,	,	PUNCT
fbem-26171	162	6	t.	t.	PROPN
fbem-26171	162	7	and	and	CCONJ
fbem-26171	162	8	hockerts	hockert	NOUN
fbem-26171	162	9	,	,	PUNCT
fbem-26171	162	10	k.	k.	PROPN
fbem-26171	162	11	(	(	PUNCT
fbem-26171	162	12	2002	2002	NUM
fbem-26171	162	13	)	)	PUNCT
fbem-26171	162	14	‘	'	PUNCT
fbem-26171	162	15	beyond	beyond	ADP
fbem-26171	162	16	the	the	DET
fbem-26171	162	17	business	business	NOUN
fbem-26171	162	18	case	case	NOUN
fbem-26171	162	19	for	for	ADP
fbem-26171	162	20	corporate	corporate	ADJ
fbem-26171	162	21	sustainability	sustainability	NOUN
fbem-26171	162	22	’	'	PUNCT
fbem-26171	162	23	,	,	PUNCT
fbem-26171	162	24	business	business	NOUN
fbem-26171	162	25	strategy	strategy	NOUN
fbem-26171	162	26	and	and	CCONJ
fbem-26171	162	27	the	the	DET
fbem-26171	162	28	environment	environment	NOUN
fbem-26171	162	29	,	,	PUNCT
fbem-26171	162	30	11(2	11(2	NUM
fbem-26171	162	31	)	)	PUNCT
fbem-26171	162	32	,	,	PUNCT
fbem-26171	162	33	pp	pp	ADP
fbem-26171	162	34	.	.	PUNCT
fbem-26171	163	1	130–141	130–141	NUM
fbem-26171	163	2	.	.	PUNCT
fbem-26171	163	3	doi:10.1002	doi:10.1002	NOUN
fbem-26171	163	4	/	/	SYM
fbem-26171	163	5	bse.323	bse.323	NOUN
fbem-26171	163	6	.	.	PUNCT
fbem-26171	164	1	[	[	X
fbem-26171	164	2	9	9	NUM
fbem-26171	164	3	]	]	SYM
fbem-26171	164	4	ehnert	ehnert	NOUN
fbem-26171	164	5	,	,	PUNCT
fbem-26171	164	6	i.	i.	PROPN
fbem-26171	164	7	et	et	PROPN
fbem-26171	164	8	al	al	PROPN
fbem-26171	164	9	.	.	PROPN
fbem-26171	164	10	(	(	PUNCT
fbem-26171	164	11	2015	2015	NUM
fbem-26171	164	12	)	)	PUNCT
fbem-26171	164	13	‘	'	PUNCT
fbem-26171	164	14	reporting	report	VERB
fbem-26171	164	15	on	on	ADP
fbem-26171	164	16	sustainability	sustainability	NOUN
fbem-26171	164	17	and	and	CCONJ
fbem-26171	164	18	hrm	hrm	PROPN
fbem-26171	164	19	:	:	PUNCT
fbem-26171	164	20	a	a	DET
fbem-26171	164	21	comparative	comparative	ADJ
fbem-26171	164	22	study	study	NOUN
fbem-26171	164	23	of	of	ADP
fbem-26171	164	24	sustainability	sustainability	NOUN
fbem-26171	164	25	reporting	reporting	NOUN
fbem-26171	164	26	practices	practice	NOUN
fbem-26171	164	27	by	by	ADP
fbem-26171	164	28	the	the	DET
fbem-26171	164	29	world	world	NOUN
fbem-26171	164	30	’s	’s	PART
fbem-26171	164	31	largest	large	ADJ
fbem-26171	164	32	companies	company	NOUN
fbem-26171	164	33	’	'	PUNCT
fbem-26171	164	34	,	,	PUNCT
fbem-26171	164	35	the	the	DET
fbem-26171	164	36	international	international	ADJ
fbem-26171	164	37	journal	journal	NOUN
fbem-26171	164	38	of	of	ADP
fbem-26171	164	39	human	human	ADJ
fbem-26171	164	40	resource	resource	NOUN
fbem-26171	164	41	management	management	NOUN
fbem-26171	164	42	,	,	PUNCT
fbem-26171	164	43	27(1	27(1	NUM
fbem-26171	164	44	)	)	PUNCT
fbem-26171	164	45	,	,	PUNCT
fbem-26171	164	46	pp	pp	ADJ
fbem-26171	164	47	.	.	PUNCT
fbem-26171	165	1	88–108	88–108	NUM
fbem-26171	165	2	.	.	PUNCT
fbem-26171	166	1	doi:10.1080/09585192.2015.1024157	doi:10.1080/09585192.2015.1024157	NOUN
fbem-26171	166	2	.	.	PUNCT
fbem-26171	167	1	[	[	X
fbem-26171	167	2	10	10	NUM
fbem-26171	167	3	]	]	X
fbem-26171	167	4	epstein	epstein	PROPN
fbem-26171	167	5	,	,	PUNCT
fbem-26171	167	6	m.j	m.j	PROPN
fbem-26171	167	7	.	.	PROPN
fbem-26171	167	8	and	and	CCONJ
fbem-26171	167	9	roy	roy	PROPN
fbem-26171	167	10	,	,	PUNCT
fbem-26171	167	11	m.-j	m.-j	PROPN
fbem-26171	167	12	.	.	PUNCT
fbem-26171	168	1	(	(	PUNCT
fbem-26171	168	2	2001	2001	NUM
fbem-26171	168	3	)	)	PUNCT
fbem-26171	168	4	‘	'	PUNCT
fbem-26171	168	5	sustainability	sustainability	NOUN
fbem-26171	168	6	in	in	ADP
fbem-26171	168	7	action	action	NOUN
fbem-26171	168	8	:	:	PUNCT
fbem-26171	168	9	identifying	identify	VERB
fbem-26171	168	10	and	and	CCONJ
fbem-26171	168	11	measuring	measure	VERB
fbem-26171	168	12	the	the	DET
fbem-26171	168	13	key	key	ADJ
fbem-26171	168	14	performance	performance	NOUN
fbem-26171	168	15	drivers	driver	NOUN
fbem-26171	168	16	’	'	PUNCT
fbem-26171	168	17	,	,	PUNCT
fbem-26171	168	18	long	long	ADJ
fbem-26171	168	19	range	range	NOUN
fbem-26171	168	20	planning	planning	NOUN
fbem-26171	168	21	,	,	PUNCT
fbem-26171	168	22	34(5	34(5	PROPN
fbem-26171	168	23	)	)	PUNCT
fbem-26171	168	24	,	,	PUNCT
fbem-26171	168	25	pp	pp	ADJ
fbem-26171	168	26	.	.	PUNCT
fbem-26171	169	1	585–604	585–604	NUM
fbem-26171	169	2	.	.	PUNCT
fbem-26171	169	3	doi:10.1016	doi:10.1016	PROPN
fbem-26171	169	4	/	/	SYM
fbem-26171	169	5	s00246301(01)00084	s00246301(01)00084	NOUN
fbem-26171	169	6	-	-	PUNCT
fbem-26171	169	7	x.	x.	NOUN
fbem-26171	170	1	[	[	X
fbem-26171	170	2	11	11	NUM
fbem-26171	170	3	]	]	X
fbem-26171	170	4	fuentes	fuentes	PROPN
fbem-26171	170	5	,	,	PUNCT
fbem-26171	170	6	d.	d.	PROPN
fbem-26171	170	7	,	,	PUNCT
fbem-26171	170	8	zequeira	zequeira	PROPN
fbem-26171	170	9	,	,	PUNCT
fbem-26171	170	10	m.	m.	NOUN
fbem-26171	170	11	,	,	PUNCT
fbem-26171	170	12	lópez	lópez	PROPN
fbem-26171	170	13	,	,	PUNCT
fbem-26171	170	14	e.	e.	PROPN
fbem-26171	170	15	j.	j.	PROPN
fbem-26171	170	16	,	,	PUNCT
fbem-26171	170	17	rodríguez	rodríguez	PROPN
fbem-26171	170	18	,	,	PUNCT
fbem-26171	170	19	m.	m.	NOUN
fbem-26171	170	20	,	,	PUNCT
fbem-26171	170	21	&	&	CCONJ
fbem-26171	170	22	vásquez	vásquez	PROPN
fbem-26171	170	23	,	,	PUNCT
fbem-26171	170	24	e.	e.	PROPN
fbem-26171	170	25	(	(	PUNCT
fbem-26171	170	26	2022	2022	NUM
fbem-26171	170	27	)	)	PUNCT
fbem-26171	170	28	.	.	PUNCT
fbem-26171	171	1	procedure	procedure	NOUN
fbem-26171	171	2	for	for	ADP
fbem-26171	171	3	integrating	integrate	VERB
fbem-26171	171	4	environmental	environmental	ADJ
fbem-26171	171	5	accounting	accounting	NOUN
fbem-26171	171	6	into	into	ADP
fbem-26171	171	7	the	the	DET
fbem-26171	171	8	local	local	ADJ
fbem-26171	171	9	and	and	CCONJ
fbem-26171	171	10	territorial	territorial	ADJ
fbem-26171	171	11	information	information	NOUN
fbem-26171	171	12	system	system	NOUN
fbem-26171	171	13	.	.	PUNCT
fbem-26171	172	1	revista	revista	PROPN
fbem-26171	172	2	universidad	universidad	PROPN
fbem-26171	172	3	y	y	PROPN
fbem-26171	172	4	sociedad	sociedad	PROPN
fbem-26171	172	5	,	,	PUNCT
fbem-26171	172	6	14(3	14(3	NUM
fbem-26171	172	7	)	)	PUNCT
fbem-26171	172	8	,	,	PUNCT
fbem-26171	172	9	674	674	NUM
fbem-26171	172	10	-	-	SYM
fbem-26171	172	11	681	681	NUM
fbem-26171	172	12	.	.	PUNCT
fbem-26171	173	1	http://scielo.sld.cu/pdf/rus/v14n3/2218-3620-rus-14-03674.pdf	http://scielo.sld.cu/pdf/rus/v14n3/2218-3620-rus-14-03674.pdf	NOUN
fbem-26171	173	2	[	[	X
fbem-26171	173	3	12	12	NUM
fbem-26171	173	4	]	]	X
fbem-26171	173	5	gabrusewicz	gabrusewicz	NOUN
fbem-26171	173	6	,	,	PUNCT
fbem-26171	173	7	t.	t.	PROPN
fbem-26171	173	8	(	(	PUNCT
fbem-26171	173	9	2013	2013	NUM
fbem-26171	173	10	)	)	PUNCT
fbem-26171	173	11	.	.	PUNCT
fbem-26171	174	1	sustainability	sustainability	NOUN
fbem-26171	174	2	accounting	accounting	NOUN
fbem-26171	174	3	–	–	PUNCT
fbem-26171	174	4	definition	definition	NOUN
fbem-26171	174	5	and	and	CCONJ
fbem-26171	174	6	trends	trend	NOUN
fbem-26171	174	7	.	.	PUNCT
fbem-26171	175	1	published	publish	VERB
fbem-26171	175	2	by	by	ADP
fbem-26171	175	3	prace	prace	PROPN
fbem-26171	175	4	naukowe	naukowe	PROPN
fbem-26171	175	5	uniwersytetu	uniwersytetu	PROPN
fbem-26171	175	6	ekonomicznego	ekonomicznego	NOUN
fbem-26171	175	7	we	we	PRON
fbem-26171	175	8	wrocławiu	wrocławiu	VERB
fbem-26171	175	9	302:37	302:37	PROPN
fbem-26171	175	10	-	-	SYM
fbem-26171	175	11	46	46	NUM
fbem-26171	175	12	.	.	PUNCT
fbem-26171	176	1	[	[	X
fbem-26171	176	2	13	13	NUM
fbem-26171	176	3	]	]	X
fbem-26171	176	4	giang	giang	PROPN
fbem-26171	176	5	,	,	PUNCT
fbem-26171	176	6	n.p	n.p	PROPN
fbem-26171	176	7	.	.	PROPN
fbem-26171	176	8	et	et	PROPN
fbem-26171	176	9	al	al	PROPN
fbem-26171	176	10	.	.	PROPN
fbem-26171	176	11	(	(	PUNCT
fbem-26171	176	12	2020	2020	NUM
fbem-26171	176	13	)	)	PUNCT
fbem-26171	176	14	‘	'	PUNCT
fbem-26171	176	15	environmental	environmental	ADJ
fbem-26171	176	16	accounting	accounting	NOUN
fbem-26171	176	17	for	for	ADP
fbem-26171	176	18	sustainable	sustainable	ADJ
fbem-26171	176	19	development	development	NOUN
fbem-26171	176	20	:	:	PUNCT
fbem-26171	176	21	an	an	DET
fbem-26171	176	22	empirical	empirical	ADJ
fbem-26171	176	23	study	study	NOUN
fbem-26171	176	24	in	in	ADP
fbem-26171	176	25	vietnam	vietnam	PROPN
fbem-26171	176	26	’	'	PUNCT
fbem-26171	176	27	,	,	PUNCT
fbem-26171	176	28	management	management	NOUN
fbem-26171	176	29	science	science	NOUN
fbem-26171	176	30	letters	letter	NOUN
fbem-26171	176	31	,	,	PUNCT
fbem-26171	176	32	pp	pp	ADV
fbem-26171	176	33	.	.	PUNCT
fbem-26171	177	1	1613–1622	1613–1622	NUM
fbem-26171	177	2	.	.	PUNCT
fbem-26171	178	1	doi:10.5267	doi:10.5267	NOUN
fbem-26171	178	2	/	/	SYM
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fbem-26171	178	4	.	.	PUNCT
fbem-26171	179	1	[	[	X
fbem-26171	179	2	14	14	NUM
fbem-26171	179	3	]	]	X
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fbem-26171	179	5	,	,	PUNCT
fbem-26171	179	6	r.h	r.h	PROPN
fbem-26171	179	7	.	.	PROPN
fbem-26171	179	8	(	(	PUNCT
fbem-26171	179	9	1990	1990	NUM
fbem-26171	179	10	)	)	PUNCT
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fbem-26171	179	12	greening	greening	NOUN
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fbem-26171	179	14	accountancy	accountancy	NOUN
fbem-26171	179	15	:	:	PUNCT
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fbem-26171	179	17	profession	profession	NOUN
fbem-26171	179	18	after	after	ADP
fbem-26171	179	19	pearce	pearce	PROPN
fbem-26171	179	20	rob	rob	PROPN
fbem-26171	179	21	h.	h.	PROPN
fbem-26171	179	22	gray	gray	PROPN
fbem-26171	179	23	aut	aut	PROPN
fbem-26171	180	1	.	.	PUNCT
fbem-26171	180	2	london	london	PROPN
fbem-26171	180	3	:	:	PUNCT
fbem-26171	180	4	certified	certify	VERB
fbem-26171	180	5	accountant	accountant	NOUN
fbem-26171	180	6	.	.	PUNCT
fbem-26171	181	1	[	[	X
fbem-26171	181	2	15	15	NUM
fbem-26171	181	3	]	]	X
fbem-26171	181	4	gray	gray	ADJ
fbem-26171	181	5	,	,	PUNCT
fbem-26171	181	6	r.h	r.h	PROPN
fbem-26171	181	7	.	.	PROPN
fbem-26171	181	8	(	(	PUNCT
fbem-26171	181	9	1994	1994	NUM
fbem-26171	181	10	)	)	PUNCT
fbem-26171	181	11	‘	'	PUNCT
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fbem-26171	181	13	reporting	reporting	NOUN
fbem-26171	181	14	for	for	ADP
fbem-26171	181	15	sustainable	sustainable	ADJ
fbem-26171	181	16	development	development	NOUN
fbem-26171	181	17	:	:	PUNCT
fbem-26171	181	18	accounting	account	VERB
fbem-26171	181	19	for	for	ADP
fbem-26171	181	20	sustainability	sustainability	NOUN
fbem-26171	181	21	in	in	ADP
fbem-26171	181	22	2000ad1	2000ad1	NUM
fbem-26171	181	23	’	'	PUNCT
fbem-26171	181	24	,	,	PUNCT
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fbem-26171	181	27	,	,	PUNCT
fbem-26171	181	28	3(1	3(1	NUM
fbem-26171	181	29	)	)	PUNCT
fbem-26171	181	30	,	,	PUNCT
fbem-26171	181	31	pp	pp	ADJ
fbem-26171	181	32	.	.	PUNCT
fbem-26171	182	1	17–45	17–45	X
fbem-26171	182	2	.	.	PUNCT
fbem-26171	182	3	doi:10.3197/096327194776679782	doi:10.3197/096327194776679782	NOUN
fbem-26171	182	4	.	.	PUNCT
fbem-26171	183	1	[	[	X
fbem-26171	183	2	16	16	NUM
fbem-26171	183	3	]	]	X
fbem-26171	183	4	hyršlová	hyršlová	PROPN
fbem-26171	183	5	,	,	PUNCT
fbem-26171	183	6	j.	j.	PROPN
fbem-26171	183	7	and	and	CCONJ
fbem-26171	183	8	kubáňková	kubáňková	PROPN
fbem-26171	183	9	,	,	PUNCT
fbem-26171	183	10	m.	m.	NOUN
fbem-26171	183	11	(	(	PUNCT
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fbem-26171	183	13	)	)	PUNCT
fbem-26171	183	14	‘	'	PUNCT
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fbem-26171	183	16	accounting	accounting	NOUN
fbem-26171	183	17	as	as	ADP
fbem-26171	183	18	a	a	DET
fbem-26171	183	19	tool	tool	NOUN
fbem-26171	183	20	for	for	ADP
fbem-26171	183	21	corporate	corporate	ADJ
fbem-26171	183	22	sustainability	sustainability	NOUN
fbem-26171	183	23	performance	performance	NOUN
fbem-26171	183	24	management	management	NOUN
fbem-26171	183	25	’	'	PUNCT
fbem-26171	183	26	,	,	PUNCT
fbem-26171	183	27	český	český	PROPN
fbem-26171	183	28	finanční	finanční	VERB
fbem-26171	183	29	a	a	DET
fbem-26171	183	30	účetní	účetní	PROPN
fbem-26171	183	31	časopis	časopis	PROPN
fbem-26171	183	32	,	,	PUNCT
fbem-26171	183	33	2009(4	2009(4	NUM
fbem-26171	183	34	)	)	PUNCT
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fbem-26171	183	36	pp	pp	ADJ
fbem-26171	183	37	.	.	PUNCT
fbem-26171	184	1	46–55	46–55	X
fbem-26171	184	2	.	.	PUNCT
fbem-26171	185	1	doi:10.18267	doi:10.18267	PROPN
fbem-26171	185	2	/	/	SYM
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fbem-26171	185	4	.	.	PUNCT
fbem-26171	186	1	[	[	X
fbem-26171	186	2	17	17	NUM
fbem-26171	186	3	]	]	X
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fbem-26171	186	5	,	,	PUNCT
fbem-26171	186	6	i.	i.	NOUN
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fbem-26171	186	9	,	,	PUNCT
fbem-26171	186	10	g.	g.	PROPN
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fbem-26171	186	13	)	)	PUNCT
fbem-26171	186	14	‘	'	PUNCT
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fbem-26171	186	17	of	of	ADP
fbem-26171	186	18	mandatory	mandatory	ADJ
fbem-26171	186	19	corporate	corporate	ADJ
fbem-26171	186	20	sustainability	sustainability	NOUN
fbem-26171	186	21	reporting	reporting	NOUN
fbem-26171	186	22	’	'	PUNCT
fbem-26171	186	23	,	,	PUNCT
fbem-26171	186	24	the	the	DET
fbem-26171	186	25	oxford	oxford	ADJ
fbem-26171	186	26	handbook	handbook	NOUN
fbem-26171	186	27	of	of	ADP
fbem-26171	186	28	corporate	corporate	ADJ
fbem-26171	186	29	social	social	ADJ
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fbem-26171	186	31	,	,	PUNCT
fbem-26171	186	32	pp	pp	ADJ
fbem-26171	186	33	.	.	PUNCT
fbem-26171	187	1	451–489	451–489	NUM
fbem-26171	187	2	.	.	PUNCT
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fbem-26171	188	2	/	/	SYM
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fbem-26171	188	4	.	.	PUNCT
fbem-26171	189	1	[	[	X
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fbem-26171	189	3	]	]	X
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fbem-26171	189	5	,	,	PUNCT
fbem-26171	189	6	x.	x.	PROPN
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fbem-26171	189	11	2022	2022	NUM
fbem-26171	189	12	)	)	PUNCT
fbem-26171	189	13	‘	'	PUNCT
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fbem-26171	189	19	:	:	PUNCT
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fbem-26171	189	25	intellectual	intellectual	ADJ
fbem-26171	189	26	capital	capital	NOUN
fbem-26171	189	27	,	,	PUNCT
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fbem-26171	189	41	,	,	PUNCT
fbem-26171	189	42	36(2	36(2	NUM
fbem-26171	189	43	)	)	PUNCT
fbem-26171	189	44	.	.	PUNCT
fbem-26171	190	1	doi:10.1080/1331677x.2022.2125035	doi:10.1080/1331677x.2022.2125035	PROPN
fbem-26171	190	2	.	.	PUNCT
fbem-26171	191	1	[	[	X
fbem-26171	191	2	19	19	NUM
fbem-26171	191	3	]	]	X
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fbem-26171	191	5	,	,	PUNCT
fbem-26171	191	6	j.s	j.s	PROPN
fbem-26171	191	7	.	.	PROPN
fbem-26171	191	8	(	(	PUNCT
fbem-26171	191	9	2017	2017	NUM
fbem-26171	191	10	)	)	PUNCT
fbem-26171	191	11	‘	'	PUNCT
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fbem-26171	191	13	regulation	regulation	NOUN
fbem-26171	191	14	of	of	ADP
fbem-26171	191	15	international	international	ADJ
fbem-26171	191	16	corporate	corporate	ADJ
fbem-26171	191	17	social	social	ADJ
fbem-26171	191	18	responsibility	responsibility	NOUN
fbem-26171	191	19	in	in	ADP
fbem-26171	191	20	the	the	DET
fbem-26171	191	21	us	us	PROPN
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fbem-26171	191	23	the	the	DET
fbem-26171	191	24	uk	uk	PROPN
fbem-26171	191	25	:	:	PUNCT
fbem-26171	191	26	how	how	SCONJ
fbem-26171	191	27	domestic	domestic	ADJ
fbem-26171	191	28	institutions	institution	NOUN
fbem-26171	191	29	shape	shape	VERB
fbem-26171	191	30	mandatory	mandatory	ADJ
fbem-26171	191	31	and	and	CCONJ
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fbem-26171	191	33	initiatives	initiative	NOUN
fbem-26171	191	34	’	'	PUNCT
fbem-26171	191	35	,	,	PUNCT
fbem-26171	191	36	british	british	ADJ
fbem-26171	191	37	journal	journal	PROPN
fbem-26171	191	38	of	of	ADP
fbem-26171	191	39	industrial	industrial	ADJ
fbem-26171	191	40	relations	relation	NOUN
fbem-26171	191	41	,	,	PUNCT
fbem-26171	191	42	56(1	56(1	NUM
fbem-26171	191	43	)	)	PUNCT
fbem-26171	191	44	,	,	PUNCT
fbem-26171	191	45	pp	pp	ADJ
fbem-26171	191	46	.	.	PUNCT
fbem-26171	192	1	164–188	164–188	NUM
fbem-26171	192	2	.	.	PUNCT
fbem-26171	193	1	doi:10.1111	doi:10.1111	PROPN
fbem-26171	193	2	/	/	SYM
fbem-26171	193	3	bjir.12253	bjir.12253	PROPN
fbem-26171	193	4	.	.	PUNCT
fbem-26171	194	1	[	[	X
fbem-26171	194	2	20	20	NUM
fbem-26171	194	3	]	]	SYM
fbem-26171	194	4	lamberton	lamberton	PROPN
fbem-26171	194	5	,	,	PUNCT
fbem-26171	194	6	g.	g.	PROPN
fbem-26171	194	7	(	(	PUNCT
fbem-26171	194	8	2005	2005	NUM
fbem-26171	194	9	)	)	PUNCT
fbem-26171	194	10	‘	'	PUNCT
fbem-26171	194	11	sustainability	sustainability	NOUN
fbem-26171	194	12	accounting	accounting	NOUN
fbem-26171	194	13	—	—	PUNCT
fbem-26171	194	14	a	a	DET
fbem-26171	194	15	brief	brief	ADJ
fbem-26171	194	16	history	history	NOUN
fbem-26171	194	17	and	and	CCONJ
fbem-26171	194	18	conceptual	conceptual	ADJ
fbem-26171	194	19	framework	framework	NOUN
fbem-26171	194	20	’	'	PUNCT
fbem-26171	194	21	,	,	PUNCT
fbem-26171	194	22	accounting	accounting	NOUN
fbem-26171	194	23	forum	forum	PROPN
fbem-26171	194	24	,	,	PUNCT
fbem-26171	194	25	29(1	29(1	NUM
fbem-26171	194	26	)	)	PUNCT
fbem-26171	194	27	,	,	PUNCT
fbem-26171	194	28	pp	pp	PROPN
fbem-26171	194	29	.	.	PUNCT
fbem-26171	195	1	7–26	7–26	NOUN
fbem-26171	195	2	.	.	PUNCT
fbem-26171	196	1	doi:10.1016	doi:10.1016	PROPN
fbem-26171	196	2	/	/	SYM
fbem-26171	196	3	j.accfor.2004.11.001	j.accfor.2004.11.001	PROPN
fbem-26171	196	4	.	.	PUNCT
fbem-26171	197	1	[	[	X
fbem-26171	197	2	21	21	NUM
fbem-26171	197	3	]	]	X
fbem-26171	197	4	larrinaga	larrinaga	NOUN
fbem-26171	197	5	,	,	PUNCT
fbem-26171	197	6	c.	c.	PROPN
fbem-26171	197	7	and	and	CCONJ
fbem-26171	197	8	bebbington	bebbington	PROPN
fbem-26171	197	9	,	,	PUNCT
fbem-26171	197	10	j.	j.	PROPN
fbem-26171	197	11	(	(	PUNCT
fbem-26171	197	12	2021	2021	NUM
fbem-26171	197	13	)	)	PUNCT
fbem-26171	197	14	‘	'	PUNCT
fbem-26171	197	15	the	the	DET
fbem-26171	197	16	pre	pre	NOUN
fbem-26171	197	17	-	-	NOUN
fbem-26171	197	18	history	history	NOUN
fbem-26171	197	19	of	of	ADP
fbem-26171	197	20	sustainability	sustainability	NOUN
fbem-26171	197	21	reporting	reporting	NOUN
fbem-26171	197	22	:	:	PUNCT
fbem-26171	197	23	a	a	DET
fbem-26171	197	24	constructivist	constructivist	ADJ
fbem-26171	197	25	reading	reading	NOUN
fbem-26171	197	26	’	'	PUNCT
fbem-26171	197	27	,	,	PUNCT
fbem-26171	197	28	accounting	accounting	NOUN
fbem-26171	197	29	,	,	PUNCT
fbem-26171	197	30	auditing	auditing	NOUN
fbem-26171	197	31	&	&	CCONJ
fbem-26171	197	32	amp	amp	PROPN
fbem-26171	197	33	;	;	PUNCT
fbem-26171	197	34	accountability	accountability	NOUN
fbem-26171	197	35	journal	journal	NOUN
fbem-26171	197	36	,	,	PUNCT
fbem-26171	197	37	34(9	34(9	NUM
fbem-26171	197	38	)	)	PUNCT
fbem-26171	197	39	,	,	PUNCT
fbem-26171	197	40	pp	pp	ADP
fbem-26171	197	41	.	.	PUNCT
fbem-26171	198	1	162–181	162–181	NUM
fbem-26171	198	2	.	.	PUNCT
fbem-26171	199	1	doi:10.1108	doi:10.1108	PROPN
fbem-26171	199	2	/	/	SYM
fbem-26171	199	3	aaaj-03	aaaj-03	PROPN
fbem-26171	199	4	-	-	PUNCT
fbem-26171	199	5	2017	2017	NUM
fbem-26171	199	6	-	-	SYM
fbem-26171	199	7	2872	2872	NUM
fbem-26171	199	8	.	.	PUNCT
fbem-26171	200	1	[	[	X
fbem-26171	200	2	22	22	NUM
fbem-26171	200	3	]	]	PUNCT
fbem-26171	200	4	latapí	latapí	NOUN
fbem-26171	200	5	agudelo	agudelo	NOUN
fbem-26171	200	6	,	,	PUNCT
fbem-26171	200	7	m.a	m.a	PROPN
fbem-26171	200	8	.	.	PROPN
fbem-26171	200	9	,	,	PUNCT
fbem-26171	200	10	jóhannsdóttir	jóhannsdóttir	ADJ
fbem-26171	200	11	,	,	PUNCT
fbem-26171	200	12	l.	l.	PROPN
fbem-26171	200	13	and	and	CCONJ
fbem-26171	200	14	davídsdóttir	davídsdóttir	PROPN
fbem-26171	200	15	,	,	PUNCT
fbem-26171	200	16	b.	b.	PROPN
fbem-26171	200	17	(	(	PUNCT
fbem-26171	200	18	2019	2019	NUM
fbem-26171	200	19	)	)	PUNCT
fbem-26171	200	20	‘	'	PUNCT
fbem-26171	200	21	a	a	DET
fbem-26171	200	22	literature	literature	NOUN
fbem-26171	200	23	review	review	NOUN
fbem-26171	200	24	of	of	ADP
fbem-26171	200	25	the	the	DET
fbem-26171	200	26	history	history	NOUN
fbem-26171	200	27	and	and	CCONJ
fbem-26171	200	28	evolution	evolution	NOUN
fbem-26171	200	29	of	of	ADP
fbem-26171	200	30	corporate	corporate	ADJ
fbem-26171	200	31	social	social	ADJ
fbem-26171	200	32	responsibility	responsibility	NOUN
fbem-26171	200	33	’	'	PUNCT
fbem-26171	200	34	,	,	PUNCT
fbem-26171	200	35	international	international	ADJ
fbem-26171	200	36	journal	journal	NOUN
fbem-26171	200	37	of	of	ADP
fbem-26171	200	38	corporate	corporate	ADJ
fbem-26171	200	39	social	social	ADJ
fbem-26171	200	40	responsibility	responsibility	NOUN
fbem-26171	200	41	,	,	PUNCT
fbem-26171	200	42	4(1	4(1	X
fbem-26171	200	43	)	)	PUNCT
fbem-26171	200	44	.	.	PUNCT
fbem-26171	201	1	doi:10.1186	doi:10.1186	PROPN
fbem-26171	201	2	/	/	SYM
fbem-26171	201	3	s40991018	s40991018	NOUN
fbem-26171	201	4	-	-	PUNCT
fbem-26171	201	5	0039	0039	NUM
fbem-26171	201	6	-	-	PUNCT
fbem-26171	201	7	y.	y.	NOUN
fbem-26171	202	1	[	[	X
fbem-26171	202	2	23	23	NUM
fbem-26171	202	3	]	]	X
fbem-26171	202	4	liu	liu	PROPN
fbem-26171	202	5	,	,	PUNCT
fbem-26171	202	6	y.	y.	PROPN
fbem-26171	202	7	,	,	PUNCT
fbem-26171	202	8	zhou	zhou	PROPN
fbem-26171	202	9	,	,	PUNCT
fbem-26171	202	10	y.	y.	PROPN
fbem-26171	202	11	and	and	CCONJ
fbem-26171	202	12	lu	lu	PROPN
fbem-26171	202	13	,	,	PUNCT
fbem-26171	202	14	j.	j.	PROPN
fbem-26171	202	15	(	(	PUNCT
fbem-26171	202	16	2020	2020	NUM
fbem-26171	202	17	)	)	PUNCT
fbem-26171	202	18	‘	'	PUNCT
fbem-26171	202	19	exploring	explore	VERB
fbem-26171	202	20	the	the	DET
fbem-26171	202	21	relationship	relationship	NOUN
fbem-26171	202	22	between	between	ADP
fbem-26171	202	23	air	air	NOUN
fbem-26171	202	24	pollution	pollution	NOUN
fbem-26171	202	25	and	and	CCONJ
fbem-26171	202	26	meteorological	meteorological	ADJ
fbem-26171	202	27	conditions	condition	NOUN
fbem-26171	202	28	in	in	ADP
fbem-26171	202	29	china	china	PROPN
fbem-26171	202	30	under	under	ADP
fbem-26171	202	31	environmental	environmental	ADJ
fbem-26171	202	32	governance	governance	NOUN
fbem-26171	202	33	’	'	PUNCT
fbem-26171	202	34	,	,	PUNCT
fbem-26171	202	35	scientific	scientific	ADJ
fbem-26171	202	36	reports	report	NOUN
fbem-26171	202	37	,	,	PUNCT
fbem-26171	202	38	10(1	10(1	NUM
fbem-26171	202	39	)	)	PUNCT
fbem-26171	202	40	.	.	PUNCT
fbem-26171	203	1	doi:10.1038	doi:10.1038	NOUN
fbem-26171	203	2	/	/	SYM
fbem-26171	203	3	s41598	s41598	NOUN
fbem-26171	203	4	-	-	PUNCT
fbem-26171	203	5	020	020	NUM
fbem-26171	203	6	-	-	PUNCT
fbem-26171	203	7	71338	71338	NUM
fbem-26171	203	8	-	-	SYM
fbem-26171	203	9	7	7	NUM
fbem-26171	203	10	.	.	PUNCT
fbem-26171	204	1	[	[	X
fbem-26171	204	2	24	24	NUM
fbem-26171	204	3	]	]	X
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fbem-26171	204	5	,	,	PUNCT
fbem-26171	204	6	a.	a.	PROPN
fbem-26171	204	7	and	and	CCONJ
fbem-26171	204	8	siegel	siegel	PROPN
fbem-26171	204	9	,	,	PUNCT
fbem-26171	204	10	d.	d.	PROPN
fbem-26171	204	11	(	(	PUNCT
fbem-26171	204	12	2000	2000	NUM
fbem-26171	204	13	)	)	PUNCT
fbem-26171	204	14	corporate	corporate	ADJ
fbem-26171	204	15	social	social	ADJ
fbem-26171	204	16	responsibility	responsibility	NOUN
fbem-26171	204	17	&	&	CCONJ
fbem-26171	204	18	financial	financial	ADJ
fbem-26171	204	19	performance	performance	NOUN
fbem-26171	204	20	:	:	PUNCT
fbem-26171	204	21	correlation	correlation	NOUN
fbem-26171	204	22	or	or	CCONJ
fbem-26171	204	23	misspecification	misspecification	NOUN
fbem-26171	204	24	?	?	PUNCT
fbem-26171	205	1	strategic	strategic	ADJ
fbem-26171	205	2	management	management	NOUN
fbem-26171	205	3	journal	journal	NOUN
fbem-26171	205	4	,	,	PUNCT
fbem-26171	205	5	21	21	NUM
fbem-26171	205	6	,	,	PUNCT
fbem-26171	205	7	603	603	NUM
fbem-26171	205	8	-	-	SYM
fbem-26171	205	9	609	609	NUM
fbem-26171	205	10	.	.	PUNCT
fbem-26171	206	1	[	[	X
fbem-26171	206	2	25	25	NUM
fbem-26171	206	3	]	]	PUNCT
fbem-26171	206	4	ogbonna	ogbonna	NOUN
fbem-26171	206	5	,	,	PUNCT
fbem-26171	206	6	c.	c.	PROPN
fbem-26171	206	7	et	et	PROPN
fbem-26171	206	8	al	al	PROPN
fbem-26171	206	9	.	.	PROPN
fbem-26171	206	10	(	(	PUNCT
fbem-26171	206	11	2019	2019	NUM
fbem-26171	206	12	)	)	PUNCT
fbem-26171	206	13	‘	'	PUNCT
fbem-26171	206	14	climate	climate	NOUN
fbem-26171	206	15	resilience	resilience	NOUN
fbem-26171	206	16	in	in	ADP
fbem-26171	206	17	african	african	ADJ
fbem-26171	206	18	coastal	coastal	ADJ
fbem-26171	206	19	areas	area	NOUN
fbem-26171	206	20	:	:	PUNCT
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fbem-26171	206	22	up	up	ADP
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fbem-26171	206	24	capabilities	capability	NOUN
fbem-26171	206	25	in	in	ADP
fbem-26171	206	26	the	the	DET
fbem-26171	206	27	niger	niger	PROPN
fbem-26171	206	28	delta	delta	PROPN
fbem-26171	206	29	region	region	NOUN
fbem-26171	206	30	’	'	PUNCT
fbem-26171	206	31	,	,	PUNCT
fbem-26171	206	32	handbook	handbook	NOUN
fbem-26171	206	33	of	of	ADP
fbem-26171	206	34	climate	climate	NOUN
fbem-26171	206	35	change	change	NOUN
fbem-26171	206	36	resilience	resilience	NOUN
fbem-26171	206	37	,	,	PUNCT
fbem-26171	206	38	pp	pp	ADP
fbem-26171	206	39	.	.	PUNCT
fbem-26171	207	1	1–21	1–21	NOUN
fbem-26171	207	2	.	.	PUNCT
fbem-26171	208	1	doi:10.1007/978	doi:10.1007/978	PROPN
fbem-26171	208	2	-	-	PUNCT
fbem-26171	208	3	3	3	NUM
fbem-26171	208	4	-	-	NUM
fbem-26171	208	5	319	319	NUM
fbem-26171	208	6	-	-	PUNCT
fbem-26171	208	7	71025	71025	NUM
fbem-26171	208	8	-	-	PUNCT
fbem-26171	208	9	9_9	9_9	NUM
fbem-26171	208	10	-	-	PUNCT
fbem-26171	208	11	1	1	NUM
fbem-26171	208	12	.	.	PUNCT
fbem-26171	209	1	[	[	X
fbem-26171	209	2	26	26	NUM
fbem-26171	209	3	]	]	X
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fbem-26171	209	5	,	,	PUNCT
fbem-26171	209	6	c.	c.	PROPN
fbem-26171	209	7	(	(	PUNCT
fbem-26171	209	8	2022	2022	NUM
fbem-26171	209	9	)	)	PUNCT
fbem-26171	209	10	environmental	environmental	ADJ
fbem-26171	209	11	education	education	NOUN
fbem-26171	209	12	,	,	PUNCT
fbem-26171	209	13	awareness	awareness	NOUN
fbem-26171	209	14	,	,	PUNCT
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fbem-26171	209	16	movements	movement	NOUN
fbem-26171	209	17	:	:	PUNCT
fbem-26171	209	18	a	a	DET
fbem-26171	209	19	historical	historical	ADJ
fbem-26171	209	20	overview	overview	NOUN
fbem-26171	209	21	[	[	X
fbem-26171	209	22	preprint	preprint	NOUN
fbem-26171	209	23	]	]	X
fbem-26171	209	24	.	.	PUNCT
fbem-26171	210	1	doi:10.31219	doi:10.31219	PROPN
fbem-26171	210	2	/	/	SYM
fbem-26171	210	3	osf.io	osf.io	PROPN
fbem-26171	210	4	/	/	SYM
fbem-26171	210	5	akqz2	akqz2	NOUN
fbem-26171	210	6	.	.	PUNCT
fbem-26171	211	1	[	[	X
fbem-26171	211	2	27	27	NUM
fbem-26171	211	3	]	]	X
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fbem-26171	211	5	,	,	PUNCT
fbem-26171	211	6	s.	s.	PROPN
fbem-26171	211	7	,	,	PUNCT
fbem-26171	211	8	caputo	caputo	PROPN
fbem-26171	211	9	,	,	PUNCT
fbem-26171	211	10	f.	f.	PROPN
fbem-26171	211	11	and	and	CCONJ
fbem-26171	211	12	de	de	PROPN
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fbem-26171	211	14	,	,	PUNCT
fbem-26171	211	15	e.	e.	PROPN
fbem-26171	211	16	(	(	PUNCT
fbem-26171	211	17	2024	2024	NUM
fbem-26171	211	18	)	)	PUNCT
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fbem-26171	211	22	reporting	reporting	NOUN
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fbem-26171	211	24	affect	affect	VERB
fbem-26171	211	25	analysts	analyst	NOUN
fbem-26171	211	26	’	’	PART
fbem-26171	211	27	forecast	forecast	NOUN
fbem-26171	211	28	accuracy	accuracy	NOUN
fbem-26171	211	29	?	?	PUNCT
fbem-26171	211	30	’	'	PUNCT
fbem-26171	211	31	,	,	PUNCT
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fbem-26171	211	33	accounting	accounting	NOUN
fbem-26171	211	34	,	,	PUNCT
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fbem-26171	211	36	and	and	CCONJ
fbem-26171	211	37	policy	policy	NOUN
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fbem-26171	211	39	,	,	PUNCT
fbem-26171	211	40	15(2	15(2	NUM
fbem-26171	211	41	)	)	PUNCT
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fbem-26171	211	44	.	.	PUNCT
fbem-26171	212	1	330–354	330–354	NUM
fbem-26171	212	2	.	.	PUNCT
fbem-26171	212	3	doi:10.1108	doi:10.1108	PROPN
fbem-26171	212	4	/	/	SYM
fbem-26171	212	5	sampj-042023	sampj-042023	NOUN
fbem-26171	212	6	-	-	PUNCT
fbem-26171	212	7	0227	0227	NUM
fbem-26171	212	8	.	.	PUNCT
fbem-26171	213	1	[	[	X
fbem-26171	213	2	28	28	NUM
fbem-26171	213	3	]	]	X
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fbem-26171	213	5	,	,	PUNCT
fbem-26171	213	6	a.	a.	NOUN
fbem-26171	213	7	,	,	PUNCT
fbem-26171	213	8	cotran	cotran	NOUN
fbem-26171	213	9	,	,	PUNCT
fbem-26171	213	10	h.	h.	PROPN
fbem-26171	213	11	and	and	CCONJ
fbem-26171	213	12	stewart	stewart	PROPN
fbem-26171	213	13	,	,	PUNCT
fbem-26171	213	14	l.s	l.s	PROPN
fbem-26171	213	15	.	.	PROPN
fbem-26171	213	16	(	(	PUNCT
fbem-26171	213	17	2017	2017	NUM
fbem-26171	213	18	)	)	PUNCT
fbem-26171	213	19	‘	'	PUNCT
fbem-26171	213	20	evaluating	evaluate	VERB
fbem-26171	213	21	the	the	DET
fbem-26171	213	22	effectiveness	effectiveness	NOUN
fbem-26171	213	23	of	of	ADP
fbem-26171	213	24	sustainability	sustainability	NOUN
fbem-26171	213	25	disclosure	disclosure	NOUN
fbem-26171	213	26	:	:	PUNCT
fbem-26171	213	27	findings	finding	NOUN
fbem-26171	213	28	from	from	ADP
fbem-26171	213	29	a	a	DET
fbem-26171	213	30	recent	recent	ADJ
fbem-26171	213	31	sasb	sasb	ADJ
fbem-26171	213	32	study	study	NOUN
fbem-26171	213	33	’	'	PUNCT
fbem-26171	213	34	,	,	PUNCT
fbem-26171	213	35	journal	journal	NOUN
fbem-26171	213	36	of	of	ADP
fbem-26171	213	37	applied	apply	VERB
fbem-26171	213	38	corporate	corporate	ADJ
fbem-26171	213	39	finance	finance	NOUN
fbem-26171	213	40	,	,	PUNCT
fbem-26171	213	41	29(2	29(2	NUM
fbem-26171	213	42	)	)	PUNCT
fbem-26171	213	43	,	,	PUNCT
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fbem-26171	213	45	.	.	PUNCT
fbem-26171	214	1	100–108	100–108	NUM
fbem-26171	214	2	.	.	PUNCT
fbem-26171	215	1	doi:10.1111	doi:10.1111	PROPN
fbem-26171	215	2	/	/	SYM
fbem-26171	215	3	jacf.12237	jacf.12237	PROPN
fbem-26171	215	4	.	.	PUNCT
fbem-26171	216	1	[	[	X
fbem-26171	216	2	29	29	NUM
fbem-26171	216	3	]	]	X
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fbem-26171	216	5	(	(	PUNCT
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fbem-26171	216	7	)	)	PUNCT
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fbem-26171	216	11	,	,	PUNCT
fbem-26171	216	12	sasb	sasb	PROPN
fbem-26171	216	13	.	.	PUNCT
fbem-26171	217	1	available	available	ADJ
fbem-26171	217	2	at	at	ADP
fbem-26171	217	3	:	:	PUNCT
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fbem-26171	217	5	(	(	PUNCT
fbem-26171	217	6	accessed	access	VERB
fbem-26171	217	7	:	:	PUNCT
fbem-26171	217	8	30	30	NUM
fbem-26171	217	9	august	august	PROPN
fbem-26171	217	10	2024	2024	NUM
fbem-26171	217	11	)	)	PUNCT
fbem-26171	217	12	.	.	PUNCT
fbem-26171	218	1	[	[	X
fbem-26171	218	2	30	30	NUM
fbem-26171	218	3	]	]	PUNCT
fbem-26171	218	4	schaltegger	schaltegger	NOUN
fbem-26171	218	5	,	,	PUNCT
fbem-26171	218	6	s.	s.	PROPN
fbem-26171	218	7	,	,	PUNCT
fbem-26171	218	8	bennett	bennett	PROPN
fbem-26171	218	9	,	,	PUNCT
fbem-26171	218	10	m.	m.	NOUN
fbem-26171	218	11	and	and	CCONJ
fbem-26171	218	12	burritt	burritt	PROPN
fbem-26171	218	13	,	,	PUNCT
fbem-26171	218	14	r.	r.	PROPN
fbem-26171	218	15	(	(	PUNCT
fbem-26171	218	16	2006	2006	NUM
fbem-26171	218	17	)	)	PUNCT
fbem-26171	218	18	‘	'	PUNCT
fbem-26171	218	19	sustainability	sustainability	NOUN
fbem-26171	218	20	accounting	accounting	NOUN
fbem-26171	218	21	and	and	CCONJ
fbem-26171	218	22	reporting	reporting	NOUN
fbem-26171	218	23	:	:	PUNCT
fbem-26171	218	24	development	development	NOUN
fbem-26171	218	25	,	,	PUNCT
fbem-26171	218	26	linkages	linkage	NOUN
fbem-26171	218	27	and	and	CCONJ
fbem-26171	218	28	reflection	reflection	NOUN
fbem-26171	218	29	.	.	PUNCT
fbem-26171	219	1	an	an	DET
fbem-26171	219	2	introduction	introduction	NOUN
fbem-26171	219	3	’	'	PUNCT
fbem-26171	219	4	,	,	PUNCT
fbem-26171	219	5	sustainability	sustainability	NOUN
fbem-26171	219	6	accounting	accounting	NOUN
fbem-26171	219	7	and	and	CCONJ
fbem-26171	219	8	reporting	reporting	NOUN
fbem-26171	219	9	,	,	PUNCT
fbem-26171	219	10	pp	pp	ADP
fbem-26171	219	11	.	.	PUNCT
fbem-26171	220	1	1–33	1–33	NOUN
fbem-26171	220	2	.	.	PUNCT
fbem-26171	221	1	doi:10.1007/978	doi:10.1007/978	ADJ
fbem-26171	221	2	-	-	PUNCT
fbem-26171	221	3	1	1	NUM
fbem-26171	221	4	-	-	PUNCT
fbem-26171	221	5	40204974	40204974	NUM
fbem-26171	221	6	-	-	SYM
fbem-26171	221	7	3_1	3_1	NUM
fbem-26171	221	8	.	.	PUNCT
fbem-26171	222	1	[	[	X
fbem-26171	222	2	31	31	NUM
fbem-26171	222	3	]	]	PUNCT
fbem-26171	222	4	securities	security	NOUN
fbem-26171	222	5	topics	topic	NOUN
fbem-26171	222	6	(	(	PUNCT
fbem-26171	222	7	2024	2024	NUM
fbem-26171	222	8	)	)	PUNCT
fbem-26171	222	9	u.s	u.s	PROPN
fbem-26171	222	10	.	.	PROPN
fbem-26171	222	11	securities	securities	PROPN
fbem-26171	222	12	and	and	CCONJ
fbem-26171	222	13	exchange	exchange	PROPN
fbem-26171	222	14	commission	commission	PROPN
fbem-26171	222	15	.	.	PUNCT
fbem-26171	223	1	available	available	ADJ
fbem-26171	223	2	at	at	ADP
fbem-26171	223	3	:	:	PUNCT
fbem-26171	223	4	https://www.sec.gov/securitiestopics/climate-esg	https://www.sec.gov/securitiestopics/climate-esg	X
fbem-26171	223	5	(	(	PUNCT
fbem-26171	223	6	accessed	access	VERB
fbem-26171	223	7	:	:	PUNCT
fbem-26171	223	8	30	30	NUM
fbem-26171	223	9	august	august	PROPN
fbem-26171	223	10	2024	2024	NUM
fbem-26171	223	11	)	)	PUNCT
fbem-26171	223	12	.	.	PUNCT
fbem-26171	224	1	[	[	X
fbem-26171	224	2	32	32	NUM
fbem-26171	224	3	]	]	PUNCT
fbem-26171	224	4	stechemesser	stechemesser	NOUN
fbem-26171	224	5	,	,	PUNCT
fbem-26171	224	6	k.	k.	PROPN
fbem-26171	224	7	and	and	CCONJ
fbem-26171	224	8	guenther	guenther	PROPN
fbem-26171	224	9	,	,	PUNCT
fbem-26171	224	10	e.	e.	PROPN
fbem-26171	224	11	(	(	PUNCT
fbem-26171	224	12	2012	2012	NUM
fbem-26171	224	13	)	)	PUNCT
fbem-26171	224	14	‘	'	PUNCT
fbem-26171	224	15	carbon	carbon	NOUN
fbem-26171	224	16	accounting	accounting	NOUN
fbem-26171	224	17	:	:	PUNCT
fbem-26171	224	18	a	a	DET
fbem-26171	224	19	systematic	systematic	ADJ
fbem-26171	224	20	literature	literature	NOUN
fbem-26171	224	21	review	review	NOUN
fbem-26171	224	22	’	'	PUNCT
fbem-26171	224	23	,	,	PUNCT
fbem-26171	224	24	journal	journal	NOUN
fbem-26171	224	25	of	of	ADP
fbem-26171	224	26	cleaner	clean	ADJ
fbem-26171	224	27	production	production	NOUN
fbem-26171	224	28	,	,	PUNCT
fbem-26171	224	29	36	36	NUM
fbem-26171	224	30	,	,	PUNCT
fbem-26171	224	31	pp	pp	ADJ
fbem-26171	224	32	.	.	PUNCT
fbem-26171	225	1	17–38	17–38	NUM
fbem-26171	225	2	.	.	PUNCT
fbem-26171	225	3	doi:10.1016	doi:10.1016	PROPN
fbem-26171	225	4	/	/	SYM
fbem-26171	225	5	j.jclepro.2012.02.021	j.jclepro.2012.02.021	PROPN
fbem-26171	225	6	.	.	PUNCT
fbem-26171	226	1	[	[	X
fbem-26171	226	2	33	33	NUM
fbem-26171	226	3	]	]	X
fbem-26171	226	4	timothy	timothy	PROPN
fbem-26171	226	5	f.	f.	PROPN
fbem-26171	226	6	slaper	slaper	PROPN
fbem-26171	226	7	,	,	PUNCT
fbem-26171	226	8	ph.d	ph.d	PROPN
fbem-26171	226	9	.	.	PROPN
fbem-26171	226	10	and	and	CCONJ
fbem-26171	226	11	hall	hall	PROPN
fbem-26171	226	12	,	,	PUNCT
fbem-26171	226	13	t.j	t.j	PROPN
fbem-26171	226	14	.	.	PROPN
fbem-26171	226	15	(	(	PUNCT
fbem-26171	226	16	2011	2011	NUM
fbem-26171	226	17	)	)	PUNCT
fbem-26171	226	18	the	the	DET
fbem-26171	226	19	triple	triple	ADJ
fbem-26171	226	20	bottom	bottom	ADJ
fbem-26171	226	21	line	line	NOUN
fbem-26171	226	22	:	:	PUNCT
fbem-26171	226	23	what	what	PRON
fbem-26171	226	24	is	be	AUX
fbem-26171	226	25	it	it	PRON
fbem-26171	226	26	and	and	CCONJ
fbem-26171	226	27	how	how	SCONJ
fbem-26171	226	28	does	do	AUX
fbem-26171	226	29	it	it	PRON
fbem-26171	226	30	work	work	VERB
fbem-26171	226	31	?	?	PUNCT
fbem-26171	227	1	available	available	ADJ
fbem-26171	227	2	at	at	ADP
fbem-26171	227	3	:	:	PUNCT
fbem-26171	227	4	https://www.ibrc.indiana.edu/ibr/2011/spring/article2.html	https://www.ibrc.indiana.edu/ibr/2011/spring/article2.html	PROPN
fbem-26171	227	5	(	(	PUNCT
fbem-26171	227	6	accessed	access	VERB
fbem-26171	227	7	:	:	PUNCT
fbem-26171	227	8	17	17	NUM
fbem-26171	227	9	august	august	PROPN
fbem-26171	227	10	2024	2024	NUM
fbem-26171	227	11	)	)	PUNCT
fbem-26171	227	12	.	.	PUNCT