id	sid	tid	token	lemma	pos
fbem-5273	1	1	frontiers	frontier	NOUN
fbem-5273	1	2	in	in	ADP
fbem-5273	1	3	business	business	NOUN
fbem-5273	1	4	,	,	PUNCT
fbem-5273	1	5	economics	economic	NOUN
fbem-5273	1	6	and	and	CCONJ
fbem-5273	1	7	management	management	NOUN
fbem-5273	1	8	issn	issn	PROPN
fbem-5273	1	9	:	:	PUNCT
fbem-5273	1	10	2766	2766	NUM
fbem-5273	1	11	-	-	PUNCT
fbem-5273	1	12	824x	824x	NUM
fbem-5273	1	13	|	|	ADJ
fbem-5273	1	14	vol	vol	NOUN
fbem-5273	1	15	.	.	PUNCT
fbem-5273	2	1	7	7	NUM
fbem-5273	2	2	,	,	PUNCT
fbem-5273	2	3	no	no	INTJ
fbem-5273	2	4	.	.	NOUN
fbem-5273	2	5	3	3	NUM
fbem-5273	2	6	,	,	PUNCT
fbem-5273	2	7	2023	2023	NUM
fbem-5273	2	8	29	29	NUM
fbem-5273	2	9	research	research	NOUN
fbem-5273	2	10	on	on	ADP
fbem-5273	2	11	environmental	environmental	ADJ
fbem-5273	2	12	accounting	accounting	NOUN
fbem-5273	2	13	and	and	CCONJ
fbem-5273	2	14	corporate	corporate	ADJ
fbem-5273	2	15	financial	financial	ADJ
fbem-5273	2	16	performance	performance	NOUN
fbem-5273	2	17	in	in	ADP
fbem-5273	2	18	low‐carbon	low‐carbon	PROPN
fbem-5273	2	19	economy	economy	NOUN
fbem-5273	2	20	yue	yue	PROPN
fbem-5273	2	21	dai	dai	PROPN
fbem-5273	2	22	,	,	PUNCT
fbem-5273	2	23	lunzhi	lunzhi	PROPN
fbem-5273	2	24	gan	gan	PROPN
fbem-5273	2	25	sichuan	sichuan	PROPN
fbem-5273	2	26	university	university	PROPN
fbem-5273	2	27	of	of	ADP
fbem-5273	2	28	science	science	NOUN
fbem-5273	2	29	and	and	CCONJ
fbem-5273	2	30	technology	technology	NOUN
fbem-5273	2	31	,	,	PUNCT
fbem-5273	2	32	sichuan	sichuan	PROPN
fbem-5273	2	33	,	,	PUNCT
fbem-5273	2	34	china	china	PROPN
fbem-5273	2	35	abstract	abstract	PROPN
fbem-5273	2	36	:	:	PUNCT
fbem-5273	2	37	in	in	ADP
fbem-5273	2	38	recent	recent	ADJ
fbem-5273	2	39	years	year	NOUN
fbem-5273	2	40	,	,	PUNCT
fbem-5273	2	41	china	china	PROPN
fbem-5273	2	42	's	's	PART
fbem-5273	2	43	economy	economy	NOUN
fbem-5273	2	44	has	have	AUX
fbem-5273	2	45	developed	develop	VERB
fbem-5273	2	46	rapidly	rapidly	ADV
fbem-5273	2	47	,	,	PUNCT
fbem-5273	2	48	and	and	CCONJ
fbem-5273	2	49	under	under	ADP
fbem-5273	2	50	such	such	DET
fbem-5273	2	51	a	a	DET
fbem-5273	2	52	rapid	rapid	ADJ
fbem-5273	2	53	development	development	NOUN
fbem-5273	2	54	trend	trend	NOUN
fbem-5273	2	55	,	,	PUNCT
fbem-5273	2	56	various	various	ADJ
fbem-5273	2	57	environmental	environmental	ADJ
fbem-5273	2	58	problems	problem	NOUN
fbem-5273	2	59	have	have	AUX
fbem-5273	2	60	also	also	ADV
fbem-5273	2	61	emerged	emerge	VERB
fbem-5273	2	62	.	.	PUNCT
fbem-5273	3	1	the	the	DET
fbem-5273	3	2	government	government	NOUN
fbem-5273	3	3	and	and	CCONJ
fbem-5273	3	4	other	other	ADJ
fbem-5273	3	5	experts	expert	NOUN
fbem-5273	3	6	and	and	CCONJ
fbem-5273	3	7	scholars	scholar	NOUN
fbem-5273	3	8	are	be	AUX
fbem-5273	3	9	paying	pay	VERB
fbem-5273	3	10	more	more	ADJ
fbem-5273	3	11	and	and	CCONJ
fbem-5273	3	12	more	more	ADJ
fbem-5273	3	13	attention	attention	NOUN
fbem-5273	3	14	to	to	ADP
fbem-5273	3	15	the	the	DET
fbem-5273	3	16	application	application	NOUN
fbem-5273	3	17	of	of	ADP
fbem-5273	3	18	environmental	environmental	ADJ
fbem-5273	3	19	accounting	accounting	NOUN
fbem-5273	3	20	in	in	ADP
fbem-5273	3	21	enterprises	enterprise	NOUN
fbem-5273	3	22	.	.	PUNCT
fbem-5273	4	1	this	this	PRON
fbem-5273	4	2	has	have	AUX
fbem-5273	4	3	led	lead	VERB
fbem-5273	4	4	to	to	ADP
fbem-5273	4	5	a	a	DET
fbem-5273	4	6	new	new	ADJ
fbem-5273	4	7	economic	economic	ADJ
fbem-5273	4	8	development	development	NOUN
fbem-5273	4	9	model	model	NOUN
fbem-5273	4	10	,	,	PUNCT
fbem-5273	4	11	the	the	DET
fbem-5273	4	12	lowcarbon	lowcarbon	NOUN
fbem-5273	4	13	economy	economy	NOUN
fbem-5273	4	14	.	.	PUNCT
fbem-5273	5	1	this	this	DET
fbem-5273	5	2	paper	paper	NOUN
fbem-5273	5	3	mainly	mainly	ADV
fbem-5273	5	4	starts	start	VERB
fbem-5273	5	5	from	from	ADP
fbem-5273	5	6	the	the	DET
fbem-5273	5	7	meaning	meaning	NOUN
fbem-5273	5	8	and	and	CCONJ
fbem-5273	5	9	related	related	ADJ
fbem-5273	5	10	characteristics	characteristic	NOUN
fbem-5273	5	11	of	of	ADP
fbem-5273	5	12	low	low	ADJ
fbem-5273	5	13	-	-	PUNCT
fbem-5273	5	14	carbon	carbon	NOUN
fbem-5273	5	15	economy	economy	NOUN
fbem-5273	5	16	,	,	PUNCT
fbem-5273	5	17	and	and	CCONJ
fbem-5273	5	18	aims	aim	VERB
fbem-5273	5	19	to	to	PART
fbem-5273	5	20	study	study	VERB
fbem-5273	5	21	how	how	SCONJ
fbem-5273	5	22	enterprises	enterprise	NOUN
fbem-5273	5	23	should	should	AUX
fbem-5273	5	24	rationally	rationally	ADV
fbem-5273	5	25	use	use	VERB
fbem-5273	5	26	resources	resource	NOUN
fbem-5273	5	27	and	and	CCONJ
fbem-5273	5	28	integrate	integrate	VERB
fbem-5273	5	29	various	various	ADJ
fbem-5273	5	30	accounting	accounting	NOUN
fbem-5273	5	31	methods	method	NOUN
fbem-5273	5	32	to	to	PART
fbem-5273	5	33	further	far	ADV
fbem-5273	5	34	achieve	achieve	VERB
fbem-5273	5	35	low	low	ADJ
fbem-5273	5	36	-	-	PUNCT
fbem-5273	5	37	carbon	carbon	NOUN
fbem-5273	5	38	in	in	ADP
fbem-5273	5	39	the	the	DET
fbem-5273	5	40	low	low	ADJ
fbem-5273	5	41	-	-	PUNCT
fbem-5273	5	42	carbon	carbon	NOUN
fbem-5273	5	43	economic	economic	ADJ
fbem-5273	5	44	environment	environment	NOUN
fbem-5273	5	45	.	.	PUNCT
fbem-5273	6	1	by	by	ADP
fbem-5273	6	2	comparing	compare	VERB
fbem-5273	6	3	the	the	DET
fbem-5273	6	4	development	development	NOUN
fbem-5273	6	5	of	of	ADP
fbem-5273	6	6	environmental	environmental	ADJ
fbem-5273	6	7	accounting	accounting	NOUN
fbem-5273	6	8	in	in	ADP
fbem-5273	6	9	other	other	ADJ
fbem-5273	6	10	countries	country	NOUN
fbem-5273	6	11	,	,	PUNCT
fbem-5273	6	12	it	it	PRON
fbem-5273	6	13	is	be	AUX
fbem-5273	6	14	also	also	ADV
fbem-5273	6	15	proposed	propose	VERB
fbem-5273	6	16	that	that	SCONJ
fbem-5273	6	17	the	the	DET
fbem-5273	6	18	implementation	implementation	NOUN
fbem-5273	6	19	methods	method	NOUN
fbem-5273	6	20	of	of	ADP
fbem-5273	6	21	environmental	environmental	ADJ
fbem-5273	6	22	accounting	accounting	NOUN
fbem-5273	6	23	in	in	ADP
fbem-5273	6	24	china	china	PROPN
fbem-5273	6	25	are	be	AUX
fbem-5273	6	26	not	not	PART
fbem-5273	6	27	fully	fully	ADV
fbem-5273	6	28	mature	mature	ADJ
fbem-5273	6	29	at	at	ADP
fbem-5273	6	30	this	this	DET
fbem-5273	6	31	stage	stage	NOUN
fbem-5273	6	32	.	.	PUNCT
fbem-5273	7	1	moreover	moreover	ADV
fbem-5273	7	2	,	,	PUNCT
fbem-5273	7	3	enterprises	enterprise	NOUN
fbem-5273	7	4	in	in	ADP
fbem-5273	7	5	china	china	PROPN
fbem-5273	7	6	generally	generally	ADV
fbem-5273	7	7	have	have	VERB
fbem-5273	7	8	the	the	DET
fbem-5273	7	9	problem	problem	NOUN
fbem-5273	7	10	of	of	ADP
fbem-5273	7	11	incomplete	incomplete	ADJ
fbem-5273	7	12	disclosure	disclosure	NOUN
fbem-5273	7	13	of	of	ADP
fbem-5273	7	14	accounting	accounting	NOUN
fbem-5273	7	15	information	information	NOUN
fbem-5273	7	16	,	,	PUNCT
fbem-5273	7	17	so	so	SCONJ
fbem-5273	7	18	this	this	DET
fbem-5273	7	19	paper	paper	NOUN
fbem-5273	7	20	puts	put	VERB
fbem-5273	7	21	forward	forward	ADP
fbem-5273	7	22	insights	insight	NOUN
fbem-5273	7	23	on	on	ADP
fbem-5273	7	24	how	how	SCONJ
fbem-5273	7	25	enterprises	enterprise	NOUN
fbem-5273	7	26	should	should	AUX
fbem-5273	7	27	better	well	ADV
fbem-5273	7	28	disclose	disclose	VERB
fbem-5273	7	29	accounting	accounting	NOUN
fbem-5273	7	30	information	information	NOUN
fbem-5273	7	31	.	.	PUNCT
fbem-5273	8	1	keywords	keyword	NOUN
fbem-5273	8	2	:	:	PUNCT
fbem-5273	8	3	low	low	ADJ
fbem-5273	8	4	-	-	PUNCT
fbem-5273	8	5	carbon	carbon	NOUN
fbem-5273	8	6	economy	economy	NOUN
fbem-5273	8	7	,	,	PUNCT
fbem-5273	8	8	environmental	environmental	ADJ
fbem-5273	8	9	accounting	accounting	NOUN
fbem-5273	8	10	,	,	PUNCT
fbem-5273	8	11	accounting	account	VERB
fbem-5273	8	12	information	information	NOUN
fbem-5273	8	13	disclosure	disclosure	NOUN
fbem-5273	8	14	.	.	PUNCT
fbem-5273	9	1	1	1	X
fbem-5273	9	2	.	.	X
fbem-5273	9	3	introduction	introduction	NOUN
fbem-5273	9	4	in	in	ADP
fbem-5273	9	5	recent	recent	ADJ
fbem-5273	9	6	years	year	NOUN
fbem-5273	9	7	,	,	PUNCT
fbem-5273	9	8	due	due	ADP
fbem-5273	9	9	to	to	ADP
fbem-5273	9	10	the	the	DET
fbem-5273	9	11	pursuit	pursuit	NOUN
fbem-5273	9	12	of	of	ADP
fbem-5273	9	13	higher	high	ADJ
fbem-5273	9	14	quality	quality	NOUN
fbem-5273	9	15	development	development	NOUN
fbem-5273	9	16	,	,	PUNCT
fbem-5273	9	17	the	the	DET
fbem-5273	9	18	problem	problem	NOUN
fbem-5273	9	19	of	of	ADP
fbem-5273	9	20	environmental	environmental	ADJ
fbem-5273	9	21	pollution	pollution	NOUN
fbem-5273	9	22	has	have	AUX
fbem-5273	9	23	become	become	VERB
fbem-5273	9	24	increasingly	increasingly	ADV
fbem-5273	9	25	serious	serious	ADJ
fbem-5273	9	26	.	.	PUNCT
fbem-5273	10	1	low	low	ADJ
fbem-5273	10	2	-	-	PUNCT
fbem-5273	10	3	carbon	carbon	NOUN
fbem-5273	10	4	economy	economy	NOUN
fbem-5273	10	5	and	and	CCONJ
fbem-5273	10	6	environmental	environmental	ADJ
fbem-5273	10	7	accounting	accounting	NOUN
fbem-5273	10	8	have	have	AUX
fbem-5273	10	9	become	become	VERB
fbem-5273	10	10	the	the	DET
fbem-5273	10	11	focus	focus	NOUN
fbem-5273	10	12	of	of	ADP
fbem-5273	10	13	national	national	ADJ
fbem-5273	10	14	and	and	CCONJ
fbem-5273	10	15	social	social	ADJ
fbem-5273	10	16	attention	attention	NOUN
fbem-5273	10	17	.	.	PUNCT
fbem-5273	11	1	although	although	SCONJ
fbem-5273	11	2	china	china	PROPN
fbem-5273	11	3	has	have	AUX
fbem-5273	11	4	now	now	ADV
fbem-5273	11	5	implemented	implement	VERB
fbem-5273	11	6	environmental	environmental	ADJ
fbem-5273	11	7	accounting	accounting	NOUN
fbem-5273	11	8	governance	governance	NOUN
fbem-5273	11	9	methods	method	NOUN
fbem-5273	11	10	,	,	PUNCT
fbem-5273	11	11	compared	compare	VERB
fbem-5273	11	12	with	with	ADP
fbem-5273	11	13	the	the	DET
fbem-5273	11	14	severity	severity	NOUN
fbem-5273	11	15	of	of	ADP
fbem-5273	11	16	environmental	environmental	ADJ
fbem-5273	11	17	pollution	pollution	NOUN
fbem-5273	11	18	in	in	ADP
fbem-5273	11	19	other	other	ADJ
fbem-5273	11	20	countries	country	NOUN
fbem-5273	11	21	and	and	CCONJ
fbem-5273	11	22	its	its	PRON
fbem-5273	11	23	own	own	ADJ
fbem-5273	11	24	countries	country	NOUN
fbem-5273	11	25	,	,	PUNCT
fbem-5273	11	26	its	its	PRON
fbem-5273	11	27	implementable	implementable	ADJ
fbem-5273	11	28	conditions	condition	NOUN
fbem-5273	11	29	are	be	AUX
fbem-5273	11	30	obviously	obviously	ADV
fbem-5273	11	31	insufficient	insufficient	ADJ
fbem-5273	11	32	.	.	PUNCT
fbem-5273	12	1	in	in	ADP
fbem-5273	12	2	the	the	DET
fbem-5273	12	3	macro	macro	ADJ
fbem-5273	12	4	context	context	NOUN
fbem-5273	12	5	of	of	ADP
fbem-5273	12	6	china	china	PROPN
fbem-5273	12	7	's	's	PART
fbem-5273	12	8	sustainable	sustainable	ADJ
fbem-5273	12	9	development	development	NOUN
fbem-5273	12	10	,	,	PUNCT
fbem-5273	12	11	enterprises	enterprise	NOUN
fbem-5273	12	12	have	have	VERB
fbem-5273	12	13	the	the	DET
fbem-5273	12	14	responsibility	responsibility	NOUN
fbem-5273	12	15	and	and	CCONJ
fbem-5273	12	16	obligation	obligation	NOUN
fbem-5273	12	17	to	to	PART
fbem-5273	12	18	do	do	AUX
fbem-5273	12	19	a	a	DET
fbem-5273	12	20	good	good	ADJ
fbem-5273	12	21	job	job	NOUN
fbem-5273	12	22	in	in	ADP
fbem-5273	12	23	relevant	relevant	ADJ
fbem-5273	12	24	low	low	ADJ
fbem-5273	12	25	-	-	PUNCT
fbem-5273	12	26	carbon	carbon	NOUN
fbem-5273	12	27	measures	measure	NOUN
fbem-5273	12	28	,	,	PUNCT
fbem-5273	12	29	reduce	reduce	VERB
fbem-5273	12	30	their	their	PRON
fbem-5273	12	31	pollution	pollution	NOUN
fbem-5273	12	32	emissions	emission	NOUN
fbem-5273	12	33	,	,	PUNCT
fbem-5273	12	34	implement	implement	VERB
fbem-5273	12	35	better	well	ADJ
fbem-5273	12	36	environmental	environmental	ADJ
fbem-5273	12	37	accounting	accounting	NOUN
fbem-5273	12	38	methods	method	NOUN
fbem-5273	12	39	,	,	PUNCT
fbem-5273	12	40	and	and	CCONJ
fbem-5273	12	41	make	make	VERB
fbem-5273	12	42	their	their	PRON
fbem-5273	12	43	own	own	ADJ
fbem-5273	12	44	modest	modest	ADJ
fbem-5273	12	45	contribution	contribution	NOUN
fbem-5273	12	46	to	to	ADP
fbem-5273	12	47	the	the	DET
fbem-5273	12	48	macro	macro	ADJ
fbem-5273	12	49	development	development	NOUN
fbem-5273	12	50	of	of	ADP
fbem-5273	12	51	the	the	DET
fbem-5273	12	52	country	country	NOUN
fbem-5273	12	53	.	.	PUNCT
fbem-5273	13	1	therefore	therefore	ADV
fbem-5273	13	2	,	,	PUNCT
fbem-5273	13	3	this	this	DET
fbem-5273	13	4	paper	paper	NOUN
fbem-5273	13	5	will	will	AUX
fbem-5273	13	6	use	use	VERB
fbem-5273	13	7	empirical	empirical	ADJ
fbem-5273	13	8	analysis	analysis	NOUN
fbem-5273	13	9	methods	method	NOUN
fbem-5273	13	10	to	to	PART
fbem-5273	13	11	explore	explore	VERB
fbem-5273	13	12	the	the	DET
fbem-5273	13	13	relationship	relationship	NOUN
fbem-5273	13	14	between	between	ADP
fbem-5273	13	15	environmental	environmental	ADJ
fbem-5273	13	16	accounting	accounting	NOUN
fbem-5273	13	17	information	information	NOUN
fbem-5273	13	18	disclosure	disclosure	NOUN
fbem-5273	13	19	and	and	CCONJ
fbem-5273	13	20	rational	rational	ADJ
fbem-5273	13	21	allocation	allocation	NOUN
fbem-5273	13	22	of	of	ADP
fbem-5273	13	23	corporate	corporate	ADJ
fbem-5273	13	24	resources	resource	NOUN
fbem-5273	13	25	,	,	PUNCT
fbem-5273	13	26	and	and	CCONJ
fbem-5273	13	27	put	put	VERB
fbem-5273	13	28	forward	forward	ADV
fbem-5273	13	29	relevant	relevant	ADJ
fbem-5273	13	30	suggestions	suggestion	NOUN
fbem-5273	13	31	to	to	PART
fbem-5273	13	32	jointly	jointly	ADV
fbem-5273	13	33	build	build	VERB
fbem-5273	13	34	a	a	DET
fbem-5273	13	35	green	green	ADJ
fbem-5273	13	36	and	and	CCONJ
fbem-5273	13	37	energy	energy	NOUN
fbem-5273	13	38	-	-	PUNCT
fbem-5273	13	39	saving	save	VERB
fbem-5273	13	40	society	society	NOUN
fbem-5273	13	41	.	.	PUNCT
fbem-5273	14	1	1.1	1.1	NUM
fbem-5273	14	2	.	.	PUNCT
fbem-5273	14	3	discussion	discussion	NOUN
fbem-5273	14	4	on	on	ADP
fbem-5273	14	5	the	the	DET
fbem-5273	14	6	development	development	NOUN
fbem-5273	14	7	of	of	ADP
fbem-5273	14	8	environmental	environmental	ADJ
fbem-5273	14	9	accounting	accounting	NOUN
fbem-5273	14	10	at	at	ADP
fbem-5273	14	11	home	home	NOUN
fbem-5273	14	12	and	and	CCONJ
fbem-5273	14	13	abroad	abroad	ADV
fbem-5273	14	14	environmental	environmental	ADJ
fbem-5273	14	15	accounting	accounting	NOUN
fbem-5273	14	16	and	and	CCONJ
fbem-5273	14	17	development	development	NOUN
fbem-5273	14	18	in	in	ADP
fbem-5273	14	19	china	china	PROPN
fbem-5273	14	20	environmental	environmental	PROPN
fbem-5273	14	21	accounting	accounting	NOUN
fbem-5273	14	22	is	be	AUX
fbem-5273	14	23	a	a	DET
fbem-5273	14	24	new	new	ADJ
fbem-5273	14	25	research	research	NOUN
fbem-5273	14	26	topic	topic	NOUN
fbem-5273	14	27	in	in	ADP
fbem-5273	14	28	the	the	DET
fbem-5273	14	29	field	field	NOUN
fbem-5273	14	30	of	of	ADP
fbem-5273	14	31	accounting	accounting	NOUN
fbem-5273	14	32	,	,	PUNCT
fbem-5273	14	33	also	also	ADV
fbem-5273	14	34	known	know	VERB
fbem-5273	14	35	as	as	ADP
fbem-5273	14	36	green	green	ADJ
fbem-5273	14	37	accounting	accounting	NOUN
fbem-5273	14	38	,	,	PUNCT
fbem-5273	14	39	it	it	PRON
fbem-5273	14	40	is	be	AUX
fbem-5273	14	41	based	base	VERB
fbem-5273	14	42	on	on	ADP
fbem-5273	14	43	currency	currency	NOUN
fbem-5273	14	44	as	as	ADP
fbem-5273	14	45	the	the	DET
fbem-5273	14	46	main	main	ADJ
fbem-5273	14	47	unit	unit	NOUN
fbem-5273	14	48	of	of	ADP
fbem-5273	14	49	measurement	measurement	NOUN
fbem-5273	14	50	,	,	PUNCT
fbem-5273	14	51	according	accord	VERB
fbem-5273	14	52	to	to	ADP
fbem-5273	14	53	relevant	relevant	ADJ
fbem-5273	14	54	laws	law	NOUN
fbem-5273	14	55	,	,	PUNCT
fbem-5273	14	56	regulations	regulation	NOUN
fbem-5273	14	57	and	and	CCONJ
fbem-5273	14	58	regulations	regulation	NOUN
fbem-5273	14	59	,	,	PUNCT
fbem-5273	14	60	record	record	VERB
fbem-5273	14	61	the	the	DET
fbem-5273	14	62	measurement	measurement	NOUN
fbem-5273	14	63	of	of	ADP
fbem-5273	14	64	environmental	environmental	ADJ
fbem-5273	14	65	pollution	pollution	NOUN
fbem-5273	14	66	,	,	PUNCT
fbem-5273	14	67	environmental	environmental	ADJ
fbem-5273	14	68	protection	protection	NOUN
fbem-5273	14	69	,	,	PUNCT
fbem-5273	14	70	environmental	environmental	ADJ
fbem-5273	14	71	development	development	NOUN
fbem-5273	14	72	and	and	CCONJ
fbem-5273	14	73	other	other	ADJ
fbem-5273	14	74	issues	issue	NOUN
fbem-5273	14	75	.	.	PUNCT
fbem-5273	15	1	combine	combine	VERB
fbem-5273	15	2	traditional	traditional	ADJ
fbem-5273	15	3	accounting	accounting	NOUN
fbem-5273	15	4	with	with	ADP
fbem-5273	15	5	environmental	environmental	ADJ
fbem-5273	15	6	economics	economic	NOUN
fbem-5273	15	7	to	to	PART
fbem-5273	15	8	achieve	achieve	VERB
fbem-5273	15	9	the	the	DET
fbem-5273	15	10	dual	dual	ADJ
fbem-5273	15	11	goals	goal	NOUN
fbem-5273	15	12	of	of	ADP
fbem-5273	15	13	coordinating	coordinate	VERB
fbem-5273	15	14	economic	economic	ADJ
fbem-5273	15	15	development	development	NOUN
fbem-5273	15	16	and	and	CCONJ
fbem-5273	15	17	protecting	protect	VERB
fbem-5273	15	18	the	the	DET
fbem-5273	15	19	environment	environment	NOUN
fbem-5273	15	20	.	.	PUNCT
fbem-5273	16	1	nothing	nothing	PRON
fbem-5273	16	2	develops	develop	VERB
fbem-5273	16	3	in	in	ADP
fbem-5273	16	4	isolation	isolation	NOUN
fbem-5273	16	5	,	,	PUNCT
fbem-5273	16	6	and	and	CCONJ
fbem-5273	16	7	environmental	environmental	ADJ
fbem-5273	16	8	accounting	accounting	NOUN
fbem-5273	16	9	is	be	AUX
fbem-5273	16	10	even	even	ADV
fbem-5273	16	11	more	more	ADV
fbem-5273	16	12	so	so	ADV
fbem-5273	16	13	.	.	PUNCT
fbem-5273	17	1	compared	compare	VERB
fbem-5273	17	2	with	with	ADP
fbem-5273	17	3	other	other	ADJ
fbem-5273	17	4	countries	country	NOUN
fbem-5273	17	5	,	,	PUNCT
fbem-5273	17	6	the	the	DET
fbem-5273	17	7	development	development	NOUN
fbem-5273	17	8	of	of	ADP
fbem-5273	17	9	environmental	environmental	ADJ
fbem-5273	17	10	accounting	accounting	NOUN
fbem-5273	17	11	in	in	ADP
fbem-5273	17	12	china	china	PROPN
fbem-5273	17	13	is	be	AUX
fbem-5273	17	14	relatively	relatively	ADV
fbem-5273	17	15	backward	backward	ADJ
fbem-5273	17	16	.	.	PUNCT
fbem-5273	18	1	it	it	PRON
fbem-5273	18	2	is	be	AUX
fbem-5273	18	3	roughly	roughly	ADV
fbem-5273	18	4	divided	divide	VERB
fbem-5273	18	5	into	into	ADP
fbem-5273	18	6	the	the	DET
fbem-5273	18	7	following	follow	VERB
fbem-5273	18	8	two	two	NUM
fbem-5273	18	9	stages	stage	NOUN
fbem-5273	18	10	:	:	PUNCT
fbem-5273	18	11	first	first	ADV
fbem-5273	18	12	,	,	PUNCT
fbem-5273	18	13	the	the	DET
fbem-5273	18	14	initial	initial	ADJ
fbem-5273	18	15	embryonic	embryonic	ADJ
fbem-5273	18	16	formation	formation	NOUN
fbem-5273	18	17	from	from	ADP
fbem-5273	18	18	the	the	DET
fbem-5273	18	19	late	late	ADJ
fbem-5273	18	20	70s	70	NOUN
fbem-5273	18	21	to	to	ADP
fbem-5273	18	22	the	the	DET
fbem-5273	18	23	late	late	ADJ
fbem-5273	18	24	80s	80	NOUN
fbem-5273	18	25	of	of	ADP
fbem-5273	18	26	the	the	DET
fbem-5273	18	27	20th	20th	ADJ
fbem-5273	18	28	century	century	NOUN
fbem-5273	18	29	,	,	PUNCT
fbem-5273	18	30	and	and	CCONJ
fbem-5273	18	31	the	the	DET
fbem-5273	18	32	second	second	NOUN
fbem-5273	18	33	is	be	AUX
fbem-5273	18	34	the	the	DET
fbem-5273	18	35	development	development	NOUN
fbem-5273	18	36	stage	stage	NOUN
fbem-5273	18	37	from	from	ADP
fbem-5273	18	38	the	the	DET
fbem-5273	18	39	late	late	ADJ
fbem-5273	18	40	90s	90	NOUN
fbem-5273	18	41	of	of	ADP
fbem-5273	18	42	the	the	DET
fbem-5273	18	43	20th	20th	ADJ
fbem-5273	18	44	century	century	NOUN
fbem-5273	18	45	to	to	ADP
fbem-5273	18	46	the	the	DET
fbem-5273	18	47	present	present	NOUN
fbem-5273	18	48	.	.	PUNCT
fbem-5273	19	1	although	although	SCONJ
fbem-5273	19	2	china	china	PROPN
fbem-5273	19	3	's	's	PART
fbem-5273	19	4	environmental	environmental	ADJ
fbem-5273	19	5	accounting	accounting	NOUN
fbem-5273	19	6	has	have	VERB
fbem-5273	19	7	foreign	foreign	ADJ
fbem-5273	19	8	experience	experience	NOUN
fbem-5273	19	9	to	to	PART
fbem-5273	19	10	learn	learn	VERB
fbem-5273	19	11	from	from	ADP
fbem-5273	19	12	,	,	PUNCT
fbem-5273	19	13	due	due	ADP
fbem-5273	19	14	to	to	ADP
fbem-5273	19	15	various	various	ADJ
fbem-5273	19	16	reasons	reason	NOUN
fbem-5273	19	17	such	such	ADJ
fbem-5273	19	18	as	as	ADP
fbem-5273	19	19	national	national	ADJ
fbem-5273	19	20	conditions	condition	NOUN
fbem-5273	19	21	,	,	PUNCT
fbem-5273	19	22	economy	economy	NOUN
fbem-5273	19	23	and	and	CCONJ
fbem-5273	19	24	society	society	NOUN
fbem-5273	19	25	,	,	PUNCT
fbem-5273	19	26	the	the	DET
fbem-5273	19	27	development	development	NOUN
fbem-5273	19	28	and	and	CCONJ
fbem-5273	19	29	application	application	NOUN
fbem-5273	19	30	in	in	ADP
fbem-5273	19	31	china	china	PROPN
fbem-5273	19	32	is	be	AUX
fbem-5273	19	33	not	not	PART
fbem-5273	19	34	quite	quite	ADV
fbem-5273	19	35	mature	mature	ADJ
fbem-5273	19	36	.	.	PUNCT
fbem-5273	20	1	globally	globally	ADV
fbem-5273	20	2	,	,	PUNCT
fbem-5273	20	3	japan	japan	PROPN
fbem-5273	20	4	's	's	PART
fbem-5273	20	5	achievements	achievement	NOUN
fbem-5273	20	6	in	in	ADP
fbem-5273	20	7	environmental	environmental	ADJ
fbem-5273	20	8	accounting	accounting	NOUN
fbem-5273	20	9	are	be	AUX
fbem-5273	20	10	obvious	obvious	ADJ
fbem-5273	20	11	to	to	ADP
fbem-5273	20	12	all	all	PRON
fbem-5273	20	13	,	,	PUNCT
fbem-5273	20	14	although	although	SCONJ
fbem-5273	20	15	it	it	PRON
fbem-5273	20	16	started	start	VERB
fbem-5273	20	17	late	late	ADV
fbem-5273	20	18	in	in	ADP
fbem-5273	20	19	japan	japan	PROPN
fbem-5273	20	20	,	,	PUNCT
fbem-5273	20	21	but	but	CCONJ
fbem-5273	20	22	due	due	ADP
fbem-5273	20	23	to	to	ADP
fbem-5273	20	24	the	the	DET
fbem-5273	20	25	small	small	ADJ
fbem-5273	20	26	land	land	NOUN
fbem-5273	20	27	area	area	NOUN
fbem-5273	20	28	of	of	ADP
fbem-5273	20	29	japan	japan	PROPN
fbem-5273	20	30	and	and	CCONJ
fbem-5273	20	31	the	the	DET
fbem-5273	20	32	relative	relative	ADJ
fbem-5273	20	33	lack	lack	NOUN
fbem-5273	20	34	of	of	ADP
fbem-5273	20	35	resources	resource	NOUN
fbem-5273	20	36	,	,	PUNCT
fbem-5273	20	37	it	it	PRON
fbem-5273	20	38	attaches	attach	VERB
fbem-5273	20	39	more	more	ADJ
fbem-5273	20	40	importance	importance	NOUN
fbem-5273	20	41	to	to	ADP
fbem-5273	20	42	environmental	environmental	ADJ
fbem-5273	20	43	accounting	accounting	NOUN
fbem-5273	20	44	than	than	ADP
fbem-5273	20	45	china	china	PROPN
fbem-5273	20	46	,	,	PUNCT
fbem-5273	20	47	so	so	SCONJ
fbem-5273	20	48	it	it	PRON
fbem-5273	20	49	has	have	AUX
fbem-5273	20	50	achieved	achieve	VERB
fbem-5273	20	51	considerable	considerable	ADJ
fbem-5273	20	52	results	result	NOUN
fbem-5273	20	53	.	.	PUNCT
fbem-5273	21	1	in	in	ADP
fbem-5273	21	2	japan	japan	PROPN
fbem-5273	21	3	,	,	PUNCT
fbem-5273	21	4	the	the	DET
fbem-5273	21	5	basic	basic	ADJ
fbem-5273	21	6	law	law	NOUN
fbem-5273	21	7	on	on	ADP
fbem-5273	21	8	the	the	DET
fbem-5273	21	9	environment	environment	NOUN
fbem-5273	21	10	was	be	AUX
fbem-5273	21	11	established	establish	VERB
fbem-5273	21	12	in	in	ADP
fbem-5273	21	13	1993	1993	NUM
fbem-5273	21	14	and	and	CCONJ
fbem-5273	21	15	is	be	AUX
fbem-5273	21	16	still	still	ADV
fbem-5273	21	17	in	in	ADP
fbem-5273	21	18	use	use	NOUN
fbem-5273	21	19	today	today	NOUN
fbem-5273	21	20	.	.	PUNCT
fbem-5273	22	1	meanwhile	meanwhile	ADV
fbem-5273	22	2	,	,	PUNCT
fbem-5273	22	3	in	in	ADP
fbem-5273	22	4	july	july	PROPN
fbem-5273	22	5	2008	2008	NUM
fbem-5273	22	6	,	,	PUNCT
fbem-5273	22	7	japan	japan	PROPN
fbem-5273	22	8	's	's	PART
fbem-5273	22	9	ministry	ministry	PROPN
fbem-5273	22	10	of	of	ADP
fbem-5273	22	11	the	the	DET
fbem-5273	22	12	environment	environment	NOUN
fbem-5273	22	13	conducted	conduct	VERB
fbem-5273	22	14	a	a	DET
fbem-5273	22	15	comprehensive	comprehensive	ADJ
fbem-5273	22	16	survey	survey	NOUN
fbem-5273	22	17	of	of	ADP
fbem-5273	22	18	6,484	6,484	NUM
fbem-5273	22	19	companies	company	NOUN
fbem-5273	22	20	in	in	ADP
fbem-5273	22	21	osaka	osaka	PROPN
fbem-5273	22	22	,	,	PUNCT
fbem-5273	22	23	tokyo	tokyo	PROPN
fbem-5273	22	24	,	,	PUNCT
fbem-5273	22	25	and	and	CCONJ
fbem-5273	22	26	nagoya	nagoya	PROPN
fbem-5273	22	27	on	on	ADP
fbem-5273	22	28	their	their	PRON
fbem-5273	22	29	environmental	environmental	ADJ
fbem-5273	22	30	behavior	behavior	NOUN
fbem-5273	22	31	in	in	ADP
fbem-5273	22	32	2007	2007	NUM
fbem-5273	22	33	,	,	PUNCT
fbem-5273	22	34	and	and	CCONJ
fbem-5273	22	35	the	the	DET
fbem-5273	22	36	results	result	NOUN
fbem-5273	22	37	showed	show	VERB
fbem-5273	22	38	that	that	SCONJ
fbem-5273	22	39	57.2	57.2	NUM
fbem-5273	22	40	%	%	NOUN
fbem-5273	22	41	of	of	ADP
fbem-5273	22	42	companies	company	NOUN
fbem-5273	22	43	had	have	AUX
fbem-5273	22	44	introduced	introduce	VERB
fbem-5273	22	45	environmental	environmental	ADJ
fbem-5273	22	46	accounting	accounting	NOUN
fbem-5273	22	47	.	.	PUNCT
fbem-5273	23	1	as	as	ADP
fbem-5273	23	2	of	of	ADP
fbem-5273	23	3	2010	2010	NUM
fbem-5273	23	4	,	,	PUNCT
fbem-5273	23	5	more	more	ADJ
fbem-5273	23	6	than	than	ADP
fbem-5273	23	7	1,300	1,300	NUM
fbem-5273	23	8	listed	list	VERB
fbem-5273	23	9	companies	company	NOUN
fbem-5273	23	10	and	and	CCONJ
fbem-5273	23	11	large	large	ADJ
fbem-5273	23	12	unlisted	unlisted	ADJ
fbem-5273	23	13	companies	company	NOUN
fbem-5273	23	14	have	have	AUX
fbem-5273	23	15	issued	issue	VERB
fbem-5273	23	16	environmental	environmental	ADJ
fbem-5273	23	17	reports	report	NOUN
fbem-5273	23	18	,	,	PUNCT
fbem-5273	23	19	ranking	rank	VERB
fbem-5273	23	20	first	first	ADV
fbem-5273	23	21	in	in	ADP
fbem-5273	23	22	the	the	DET
fbem-5273	23	23	world	world	NOUN
fbem-5273	23	24	.	.	PUNCT
fbem-5273	24	1	although	although	SCONJ
fbem-5273	24	2	china	china	PROPN
fbem-5273	24	3	formulated	formulate	VERB
fbem-5273	24	4	the	the	DET
fbem-5273	24	5	"	"	PUNCT
fbem-5273	24	6	china	china	PROPN
fbem-5273	24	7	agenda	agenda	PROPN
fbem-5273	24	8	21	21	NUM
fbem-5273	24	9	-	-	PUNCT
fbem-5273	24	10	china	china	PROPN
fbem-5273	24	11	's	's	PART
fbem-5273	24	12	white	white	PROPN
fbem-5273	24	13	paper	paper	NOUN
fbem-5273	24	14	on	on	ADP
fbem-5273	24	15	population	population	NOUN
fbem-5273	24	16	,	,	PUNCT
fbem-5273	24	17	resources	resource	NOUN
fbem-5273	24	18	and	and	CCONJ
fbem-5273	24	19	development	development	NOUN
fbem-5273	24	20	in	in	ADP
fbem-5273	24	21	the	the	DET
fbem-5273	24	22	21st	21st	ADJ
fbem-5273	24	23	century	century	NOUN
fbem-5273	24	24	"	"	PUNCT
fbem-5273	24	25	in	in	ADP
fbem-5273	24	26	1994	1994	NUM
fbem-5273	24	27	,	,	PUNCT
fbem-5273	24	28	there	there	PRON
fbem-5273	24	29	are	be	VERB
fbem-5273	24	30	only	only	ADV
fbem-5273	24	31	7	7	NUM
fbem-5273	24	32	environmental	environmental	ADJ
fbem-5273	24	33	protection	protection	NOUN
fbem-5273	24	34	laws	law	NOUN
fbem-5273	24	35	in	in	ADP
fbem-5273	24	36	china	china	PROPN
fbem-5273	24	37	so	so	ADV
fbem-5273	24	38	far	far	ADV
fbem-5273	24	39	,	,	PUNCT
fbem-5273	24	40	and	and	CCONJ
fbem-5273	24	41	the	the	DET
fbem-5273	24	42	popularization	popularization	NOUN
fbem-5273	24	43	of	of	ADP
fbem-5273	24	44	environmental	environmental	ADJ
fbem-5273	24	45	accounting	accounting	NOUN
fbem-5273	24	46	and	and	CCONJ
fbem-5273	24	47	the	the	DET
fbem-5273	24	48	awareness	awareness	NOUN
fbem-5273	24	49	of	of	ADP
fbem-5273	24	50	environmental	environmental	ADJ
fbem-5273	24	51	accounting	accounting	NOUN
fbem-5273	24	52	by	by	ADP
fbem-5273	24	53	public	public	ADJ
fbem-5273	24	54	enterprises	enterprise	NOUN
fbem-5273	24	55	are	be	AUX
fbem-5273	24	56	not	not	PART
fbem-5273	24	57	enough	enough	ADJ
fbem-5273	24	58	.	.	PUNCT
fbem-5273	25	1	1.2	1.2	NUM
fbem-5273	25	2	.	.	PUNCT
fbem-5273	26	1	the	the	DET
fbem-5273	26	2	rise	rise	NOUN
fbem-5273	26	3	of	of	ADP
fbem-5273	26	4	a	a	DET
fbem-5273	26	5	low	low	ADJ
fbem-5273	26	6	-	-	PUNCT
fbem-5273	26	7	carbon	carbon	NOUN
fbem-5273	26	8	economy	economy	NOUN
fbem-5273	26	9	in	in	ADP
fbem-5273	26	10	the	the	DET
fbem-5273	26	11	modern	modern	ADJ
fbem-5273	26	12	society	society	NOUN
fbem-5273	26	13	where	where	SCONJ
fbem-5273	26	14	environmental	environmental	ADJ
fbem-5273	26	15	pollution	pollution	NOUN
fbem-5273	26	16	in	in	ADP
fbem-5273	26	17	the	the	DET
fbem-5273	26	18	world	world	NOUN
fbem-5273	26	19	of	of	ADP
fbem-5273	26	20	global	global	ADJ
fbem-5273	26	21	warming	warming	NOUN
fbem-5273	26	22	is	be	AUX
fbem-5273	26	23	becoming	become	VERB
fbem-5273	26	24	more	more	ADV
fbem-5273	26	25	and	and	CCONJ
fbem-5273	26	26	more	more	ADV
fbem-5273	26	27	serious	serious	ADJ
fbem-5273	26	28	,	,	PUNCT
fbem-5273	26	29	the	the	DET
fbem-5273	26	30	status	status	NOUN
fbem-5273	26	31	of	of	ADP
fbem-5273	26	32	low	low	ADJ
fbem-5273	26	33	-	-	PUNCT
fbem-5273	26	34	carbon	carbon	NOUN
fbem-5273	26	35	economy	economy	NOUN
fbem-5273	26	36	has	have	AUX
fbem-5273	26	37	emerged	emerge	VERB
fbem-5273	26	38	.	.	PUNCT
fbem-5273	27	1	in	in	ADP
fbem-5273	27	2	short	short	ADJ
fbem-5273	27	3	,	,	PUNCT
fbem-5273	27	4	a	a	DET
fbem-5273	27	5	low	low	ADJ
fbem-5273	27	6	-	-	PUNCT
fbem-5273	27	7	carbon	carbon	NOUN
fbem-5273	27	8	economy	economy	NOUN
fbem-5273	27	9	is	be	AUX
fbem-5273	27	10	an	an	DET
fbem-5273	27	11	economic	economic	ADJ
fbem-5273	27	12	development	development	NOUN
fbem-5273	27	13	system	system	NOUN
fbem-5273	27	14	that	that	PRON
fbem-5273	27	15	reduces	reduce	VERB
fbem-5273	27	16	greenhouse	greenhouse	NOUN
fbem-5273	27	17	gas	gas	NOUN
fbem-5273	27	18	emissions	emission	NOUN
fbem-5273	27	19	such	such	ADJ
fbem-5273	27	20	as	as	ADP
fbem-5273	27	21	carbon	carbon	NOUN
fbem-5273	27	22	dioxide	dioxide	NOUN
fbem-5273	27	23	and	and	CCONJ
fbem-5273	27	24	makes	make	VERB
fbem-5273	27	25	buildings	building	NOUN
fbem-5273	27	26	low	low	ADJ
fbem-5273	27	27	energy	energy	NOUN
fbem-5273	27	28	consumption	consumption	NOUN
fbem-5273	27	29	and	and	CCONJ
fbem-5273	27	30	pollution	pollution	NOUN
fbem-5273	27	31	.	.	PUNCT
fbem-5273	28	1	the	the	DET
fbem-5273	28	2	low	low	ADJ
fbem-5273	28	3	-	-	PUNCT
fbem-5273	28	4	carbon	carbon	NOUN
fbem-5273	28	5	economy	economy	NOUN
fbem-5273	28	6	also	also	ADV
fbem-5273	28	7	coincides	coincide	VERB
fbem-5273	28	8	with	with	ADP
fbem-5273	28	9	the	the	DET
fbem-5273	28	10	sustainable	sustainable	ADJ
fbem-5273	28	11	development	development	NOUN
fbem-5273	28	12	proposed	propose	VERB
fbem-5273	28	13	by	by	ADP
fbem-5273	28	14	china	china	PROPN
fbem-5273	28	15	.	.	PUNCT
fbem-5273	29	1	the	the	DET
fbem-5273	29	2	term	term	NOUN
fbem-5273	29	3	low	low	ADJ
fbem-5273	29	4	-	-	PUNCT
fbem-5273	29	5	carbon	carbon	NOUN
fbem-5273	29	6	economy	economy	NOUN
fbem-5273	29	7	was	be	AUX
fbem-5273	29	8	first	first	ADV
fbem-5273	29	9	coined	coin	VERB
fbem-5273	29	10	by	by	ADP
fbem-5273	29	11	the	the	DET
fbem-5273	29	12	united	united	PROPN
fbem-5273	29	13	kingdom	kingdom	NOUN
fbem-5273	29	14	in	in	ADP
fbem-5273	29	15	2003	2003	NUM
fbem-5273	29	16	,	,	PUNCT
fbem-5273	29	17	and	and	CCONJ
fbem-5273	29	18	its	its	PRON
fbem-5273	29	19	government	government	NOUN
fbem-5273	29	20	document	document	NOUN
fbem-5273	29	21	"	"	PUNCT
fbem-5273	29	22	the	the	DET
fbem-5273	29	23	future	future	NOUN
fbem-5273	29	24	of	of	ADP
fbem-5273	29	25	our	our	PRON
fbem-5273	29	26	energy	energy	NOUN
fbem-5273	29	27	:	:	PUNCT
fbem-5273	29	28	creating	create	VERB
fbem-5273	29	29	a	a	DET
fbem-5273	29	30	low	low	ADJ
fbem-5273	29	31	-	-	PUNCT
fbem-5273	29	32	carbon	carbon	NOUN
fbem-5273	29	33	economy	economy	NOUN
fbem-5273	29	34	"	"	PUNCT
fbem-5273	29	35	recognized	recognize	VERB
fbem-5273	29	36	for	for	ADP
fbem-5273	29	37	the	the	DET
fbem-5273	29	38	first	first	ADJ
fbem-5273	29	39	30	30	NUM
fbem-5273	29	40	time	time	NOUN
fbem-5273	29	41	that	that	SCONJ
fbem-5273	29	42	it	it	PRON
fbem-5273	29	43	is	be	AUX
fbem-5273	29	44	necessary	necessary	ADJ
fbem-5273	29	45	to	to	PART
fbem-5273	29	46	develop	develop	VERB
fbem-5273	29	47	a	a	DET
fbem-5273	29	48	low	low	ADJ
fbem-5273	29	49	-	-	PUNCT
fbem-5273	29	50	carbon	carbon	NOUN
fbem-5273	29	51	economy	economy	NOUN
fbem-5273	29	52	in	in	ADP
fbem-5273	29	53	harmony	harmony	NOUN
fbem-5273	29	54	with	with	ADP
fbem-5273	29	55	the	the	DET
fbem-5273	29	56	ecology	ecology	NOUN
fbem-5273	29	57	and	and	CCONJ
fbem-5273	29	58	people	people	NOUN
fbem-5273	29	59	.	.	PUNCT
fbem-5273	30	1	in	in	ADP
fbem-5273	30	2	2020	2020	NUM
fbem-5273	30	3	,	,	PUNCT
fbem-5273	30	4	china	china	PROPN
fbem-5273	30	5	also	also	ADV
fbem-5273	30	6	issued	issue	VERB
fbem-5273	30	7	the	the	DET
fbem-5273	30	8	"	"	PUNCT
fbem-5273	30	9	blue	blue	ADJ
fbem-5273	30	10	book	book	NOUN
fbem-5273	30	11	of	of	ADP
fbem-5273	30	12	china	china	PROPN
fbem-5273	30	13	's	's	PART
fbem-5273	30	14	low	low	ADJ
fbem-5273	30	15	-	-	PUNCT
fbem-5273	30	16	carbon	carbon	NOUN
fbem-5273	30	17	economic	economic	ADJ
fbem-5273	30	18	development	development	NOUN
fbem-5273	30	19	report	report	NOUN
fbem-5273	30	20	(	(	PUNCT
fbem-5273	30	21	2020	2020	NUM
fbem-5273	30	22	-	-	SYM
fbem-5273	30	23	2021	2021	NUM
fbem-5273	30	24	)	)	PUNCT
fbem-5273	30	25	"	"	PUNCT
fbem-5273	30	26	,	,	PUNCT
fbem-5273	30	27	which	which	PRON
fbem-5273	30	28	pointed	point	VERB
fbem-5273	30	29	out	out	ADP
fbem-5273	30	30	that	that	SCONJ
fbem-5273	30	31	china	china	PROPN
fbem-5273	30	32	's	's	PART
fbem-5273	30	33	move	move	NOUN
fbem-5273	30	34	is	be	AUX
fbem-5273	30	35	a	a	DET
fbem-5273	30	36	macro	macro	ADJ
fbem-5273	30	37	strategy	strategy	NOUN
fbem-5273	30	38	for	for	ADP
fbem-5273	30	39	low	low	ADJ
fbem-5273	30	40	-	-	PUNCT
fbem-5273	30	41	carbon	carbon	NOUN
fbem-5273	30	42	transformation	transformation	NOUN
fbem-5273	30	43	.	.	PUNCT
fbem-5273	31	1	the	the	DET
fbem-5273	31	2	way	way	NOUN
fbem-5273	31	3	to	to	PART
fbem-5273	31	4	achieve	achieve	VERB
fbem-5273	31	5	emission	emission	NOUN
fbem-5273	31	6	reduction	reduction	NOUN
fbem-5273	31	7	is	be	AUX
fbem-5273	31	8	not	not	PART
fbem-5273	31	9	simply	simply	ADV
fbem-5273	31	10	to	to	PART
fbem-5273	31	11	reduce	reduce	VERB
fbem-5273	31	12	greenhouse	greenhouse	NOUN
fbem-5273	31	13	gas	gas	NOUN
fbem-5273	31	14	emissions	emission	NOUN
fbem-5273	31	15	,	,	PUNCT
fbem-5273	31	16	but	but	CCONJ
fbem-5273	31	17	also	also	ADV
fbem-5273	31	18	to	to	PART
fbem-5273	31	19	change	change	VERB
fbem-5273	31	20	the	the	DET
fbem-5273	31	21	investment	investment	NOUN
fbem-5273	31	22	portfolio	portfolio	NOUN
fbem-5273	31	23	,	,	PUNCT
fbem-5273	31	24	adjust	adjust	VERB
fbem-5273	31	25	the	the	DET
fbem-5273	31	26	organizational	organizational	ADJ
fbem-5273	31	27	structure	structure	NOUN
fbem-5273	31	28	,	,	PUNCT
fbem-5273	31	29	increase	increase	VERB
fbem-5273	31	30	investment	investment	NOUN
fbem-5273	31	31	in	in	ADP
fbem-5273	31	32	renewable	renewable	ADJ
fbem-5273	31	33	resources	resource	NOUN
fbem-5273	31	34	,	,	PUNCT
fbem-5273	31	35	strengthen	strengthen	VERB
fbem-5273	31	36	the	the	DET
fbem-5273	31	37	construction	construction	NOUN
fbem-5273	31	38	of	of	ADP
fbem-5273	31	39	the	the	DET
fbem-5273	31	40	low	low	ADJ
fbem-5273	31	41	-	-	PUNCT
fbem-5273	31	42	carbon	carbon	NOUN
fbem-5273	31	43	chemical	chemical	NOUN
fbem-5273	31	44	industry	industry	NOUN
fbem-5273	31	45	,	,	PUNCT
fbem-5273	31	46	and	and	CCONJ
fbem-5273	31	47	so	so	ADV
fbem-5273	31	48	on	on	ADV
fbem-5273	31	49	.	.	PUNCT
fbem-5273	32	1	1.3	1.3	NUM
fbem-5273	32	2	.	.	PUNCT
fbem-5273	33	1	the	the	DET
fbem-5273	33	2	relationship	relationship	NOUN
fbem-5273	33	3	between	between	ADP
fbem-5273	33	4	low	low	ADJ
fbem-5273	33	5	-	-	PUNCT
fbem-5273	33	6	carbon	carbon	NOUN
fbem-5273	33	7	economy	economy	NOUN
fbem-5273	33	8	and	and	CCONJ
fbem-5273	33	9	environmental	environmental	ADJ
fbem-5273	33	10	accounting	accounting	NOUN
fbem-5273	33	11	the	the	DET
fbem-5273	33	12	two	two	NUM
fbem-5273	33	13	are	be	AUX
fbem-5273	33	14	both	both	CCONJ
fbem-5273	33	15	interrelated	interrelated	ADJ
fbem-5273	33	16	and	and	CCONJ
fbem-5273	33	17	distinct	distinct	ADJ
fbem-5273	33	18	from	from	ADP
fbem-5273	33	19	each	each	DET
fbem-5273	33	20	other	other	ADJ
fbem-5273	33	21	,	,	PUNCT
fbem-5273	33	22	and	and	CCONJ
fbem-5273	33	23	have	have	VERB
fbem-5273	33	24	an	an	DET
fbem-5273	33	25	inseparable	inseparable	ADJ
fbem-5273	33	26	relationship	relationship	NOUN
fbem-5273	33	27	.	.	PUNCT
fbem-5273	34	1	first	first	ADV
fbem-5273	34	2	of	of	ADP
fbem-5273	34	3	all	all	PRON
fbem-5273	34	4	,	,	PUNCT
fbem-5273	34	5	from	from	ADP
fbem-5273	34	6	a	a	DET
fbem-5273	34	7	theoretical	theoretical	ADJ
fbem-5273	34	8	point	point	NOUN
fbem-5273	34	9	of	of	ADP
fbem-5273	34	10	view	view	NOUN
fbem-5273	34	11	,	,	PUNCT
fbem-5273	34	12	the	the	DET
fbem-5273	34	13	development	development	NOUN
fbem-5273	34	14	concept	concept	NOUN
fbem-5273	34	15	of	of	ADP
fbem-5273	34	16	lowcarbon	lowcarbon	NOUN
fbem-5273	34	17	economy	economy	NOUN
fbem-5273	34	18	has	have	AUX
fbem-5273	34	19	laid	lay	VERB
fbem-5273	34	20	a	a	DET
fbem-5273	34	21	lot	lot	NOUN
fbem-5273	34	22	of	of	ADP
fbem-5273	34	23	foundation	foundation	NOUN
fbem-5273	34	24	for	for	ADP
fbem-5273	34	25	the	the	DET
fbem-5273	34	26	development	development	NOUN
fbem-5273	34	27	of	of	ADP
fbem-5273	34	28	environmental	environmental	ADJ
fbem-5273	34	29	accounting	accounting	NOUN
fbem-5273	34	30	,	,	PUNCT
fbem-5273	34	31	and	and	CCONJ
fbem-5273	34	32	provided	provide	VERB
fbem-5273	34	33	a	a	DET
fbem-5273	34	34	theoretical	theoretical	ADJ
fbem-5273	34	35	basis	basis	NOUN
fbem-5273	34	36	and	and	CCONJ
fbem-5273	34	37	practical	practical	ADJ
fbem-5273	34	38	basis	basis	NOUN
fbem-5273	34	39	for	for	ADP
fbem-5273	34	40	environmental	environmental	ADJ
fbem-5273	34	41	accounting	accounting	NOUN
fbem-5273	34	42	.	.	PUNCT
fbem-5273	35	1	it	it	PRON
fbem-5273	35	2	is	be	AUX
fbem-5273	35	3	precisely	precisely	ADV
fbem-5273	35	4	because	because	SCONJ
fbem-5273	35	5	of	of	ADP
fbem-5273	35	6	the	the	DET
fbem-5273	35	7	development	development	NOUN
fbem-5273	35	8	of	of	ADP
fbem-5273	35	9	a	a	DET
fbem-5273	35	10	low	low	ADJ
fbem-5273	35	11	-	-	PUNCT
fbem-5273	35	12	carbon	carbon	NOUN
fbem-5273	35	13	economy	economy	NOUN
fbem-5273	35	14	that	that	PRON
fbem-5273	35	15	people	people	NOUN
fbem-5273	35	16	realize	realize	VERB
fbem-5273	35	17	that	that	SCONJ
fbem-5273	35	18	they	they	PRON
fbem-5273	35	19	can	can	AUX
fbem-5273	35	20	combine	combine	VERB
fbem-5273	35	21	the	the	DET
fbem-5273	35	22	economy	economy	NOUN
fbem-5273	35	23	with	with	ADP
fbem-5273	35	24	the	the	DET
fbem-5273	35	25	environment	environment	NOUN
fbem-5273	35	26	and	and	CCONJ
fbem-5273	35	27	accounting	accounting	NOUN
fbem-5273	35	28	,	,	PUNCT
fbem-5273	35	29	and	and	CCONJ
fbem-5273	35	30	also	also	ADV
fbem-5273	35	31	make	make	VERB
fbem-5273	35	32	it	it	PRON
fbem-5273	35	33	theoretically	theoretically	ADV
fbem-5273	35	34	possible	possible	ADJ
fbem-5273	35	35	.	.	PUNCT
fbem-5273	36	1	second	second	ADJ
fbem-5273	36	2	,	,	PUNCT
fbem-5273	36	3	from	from	ADP
fbem-5273	36	4	a	a	DET
fbem-5273	36	5	practical	practical	ADJ
fbem-5273	36	6	point	point	NOUN
fbem-5273	36	7	of	of	ADP
fbem-5273	36	8	view	view	NOUN
fbem-5273	36	9	,	,	PUNCT
fbem-5273	36	10	more	more	ADJ
fbem-5273	36	11	and	and	CCONJ
fbem-5273	36	12	more	more	ADJ
fbem-5273	36	13	enterprises	enterprise	NOUN
fbem-5273	36	14	not	not	PART
fbem-5273	36	15	only	only	ADV
fbem-5273	36	16	require	require	VERB
fbem-5273	36	17	the	the	DET
fbem-5273	36	18	maximization	maximization	NOUN
fbem-5273	36	19	of	of	ADP
fbem-5273	36	20	profits	profit	NOUN
fbem-5273	36	21	,	,	PUNCT
fbem-5273	36	22	but	but	CCONJ
fbem-5273	36	23	pay	pay	VERB
fbem-5273	36	24	more	more	ADJ
fbem-5273	36	25	attention	attention	NOUN
fbem-5273	36	26	to	to	ADP
fbem-5273	36	27	how	how	SCONJ
fbem-5273	36	28	to	to	PART
fbem-5273	36	29	use	use	VERB
fbem-5273	36	30	environmental	environmental	ADJ
fbem-5273	36	31	accounting	accounting	NOUN
fbem-5273	36	32	more	more	ADV
fbem-5273	36	33	widely	widely	ADV
fbem-5273	36	34	in	in	ADP
fbem-5273	36	35	the	the	DET
fbem-5273	36	36	context	context	NOUN
fbem-5273	36	37	of	of	ADP
fbem-5273	36	38	this	this	DET
fbem-5273	36	39	low	low	ADJ
fbem-5273	36	40	-	-	PUNCT
fbem-5273	36	41	carbon	carbon	NOUN
fbem-5273	36	42	economy	economy	NOUN
fbem-5273	36	43	.	.	PUNCT
fbem-5273	37	1	in	in	ADP
fbem-5273	37	2	practice	practice	NOUN
fbem-5273	37	3	,	,	PUNCT
fbem-5273	37	4	the	the	DET
fbem-5273	37	5	lowcarbon	lowcarbon	NOUN
fbem-5273	37	6	economy	economy	NOUN
fbem-5273	37	7	also	also	ADV
fbem-5273	37	8	promotes	promote	VERB
fbem-5273	37	9	environmental	environmental	ADJ
fbem-5273	37	10	accounting	accounting	NOUN
fbem-5273	37	11	.	.	PUNCT
fbem-5273	38	1	the	the	DET
fbem-5273	38	2	integration	integration	NOUN
fbem-5273	38	3	of	of	ADP
fbem-5273	38	4	low	low	ADJ
fbem-5273	38	5	-	-	PUNCT
fbem-5273	38	6	carbon	carbon	NOUN
fbem-5273	38	7	economy	economy	NOUN
fbem-5273	38	8	and	and	CCONJ
fbem-5273	38	9	environmental	environmental	ADJ
fbem-5273	38	10	accounting	accounting	NOUN
fbem-5273	38	11	in	in	ADP
fbem-5273	38	12	practice	practice	NOUN
fbem-5273	38	13	has	have	AUX
fbem-5273	38	14	made	make	VERB
fbem-5273	38	15	enterprises	enterprise	NOUN
fbem-5273	38	16	in	in	ADP
fbem-5273	38	17	various	various	ADJ
fbem-5273	38	18	countries	country	NOUN
fbem-5273	38	19	pay	pay	VERB
fbem-5273	38	20	more	more	ADJ
fbem-5273	38	21	attention	attention	NOUN
fbem-5273	38	22	to	to	ADP
fbem-5273	38	23	the	the	DET
fbem-5273	38	24	cost	cost	NOUN
fbem-5273	38	25	of	of	ADP
fbem-5273	38	26	ecological	ecological	ADJ
fbem-5273	38	27	environment	environment	NOUN
fbem-5273	38	28	and	and	CCONJ
fbem-5273	38	29	resources	resource	NOUN
fbem-5273	38	30	in	in	ADP
fbem-5273	38	31	practice	practice	NOUN
fbem-5273	38	32	,	,	PUNCT
fbem-5273	38	33	and	and	CCONJ
fbem-5273	38	34	promoted	promote	VERB
fbem-5273	38	35	the	the	DET
fbem-5273	38	36	continuous	continuous	ADJ
fbem-5273	38	37	improvement	improvement	NOUN
fbem-5273	38	38	of	of	ADP
fbem-5273	38	39	environmental	environmental	ADJ
fbem-5273	38	40	accounting	accounting	NOUN
fbem-5273	38	41	system	system	NOUN
fbem-5273	38	42	.	.	PUNCT
fbem-5273	39	1	finally	finally	ADV
fbem-5273	39	2	,	,	PUNCT
fbem-5273	39	3	in	in	ADP
fbem-5273	39	4	order	order	NOUN
fbem-5273	39	5	to	to	PART
fbem-5273	39	6	achieve	achieve	VERB
fbem-5273	39	7	the	the	DET
fbem-5273	39	8	great	great	ADJ
fbem-5273	39	9	goal	goal	NOUN
fbem-5273	39	10	of	of	ADP
fbem-5273	39	11	sustainable	sustainable	ADJ
fbem-5273	39	12	development	development	NOUN
fbem-5273	39	13	,	,	PUNCT
fbem-5273	39	14	both	both	CCONJ
fbem-5273	39	15	low	low	ADJ
fbem-5273	39	16	-	-	PUNCT
fbem-5273	39	17	carbon	carbon	NOUN
fbem-5273	39	18	economy	economy	NOUN
fbem-5273	39	19	and	and	CCONJ
fbem-5273	39	20	environmental	environmental	ADJ
fbem-5273	39	21	accounting	accounting	NOUN
fbem-5273	39	22	will	will	AUX
fbem-5273	39	23	rationally	rationally	ADV
fbem-5273	39	24	develop	develop	VERB
fbem-5273	39	25	and	and	CCONJ
fbem-5273	39	26	utilize	utilize	VERB
fbem-5273	39	27	limited	limited	ADJ
fbem-5273	39	28	resources	resource	NOUN
fbem-5273	39	29	,	,	PUNCT
fbem-5273	39	30	strive	strive	VERB
fbem-5273	39	31	to	to	PART
fbem-5273	39	32	form	form	VERB
fbem-5273	39	33	limited	limited	ADJ
fbem-5273	39	34	resources	resource	NOUN
fbem-5273	39	35	into	into	ADP
fbem-5273	39	36	a	a	DET
fbem-5273	39	37	sustainable	sustainable	ADJ
fbem-5273	39	38	model	model	NOUN
fbem-5273	39	39	,	,	PUNCT
fbem-5273	39	40	and	and	CCONJ
fbem-5273	39	41	maximize	maximize	VERB
fbem-5273	39	42	environmental	environmental	ADJ
fbem-5273	39	43	and	and	CCONJ
fbem-5273	39	44	social	social	ADJ
fbem-5273	39	45	benefits	benefit	NOUN
fbem-5273	39	46	.	.	PUNCT
fbem-5273	40	1	promote	promote	VERB
fbem-5273	40	2	the	the	DET
fbem-5273	40	3	strategic	strategic	ADJ
fbem-5273	40	4	adjustment	adjustment	NOUN
fbem-5273	40	5	of	of	ADP
fbem-5273	40	6	the	the	DET
fbem-5273	40	7	industrial	industrial	ADJ
fbem-5273	40	8	structure	structure	NOUN
fbem-5273	40	9	,	,	PUNCT
fbem-5273	40	10	and	and	CCONJ
fbem-5273	40	11	finally	finally	ADV
fbem-5273	40	12	win	win	VERB
fbem-5273	40	13	the	the	DET
fbem-5273	40	14	first	first	ADJ
fbem-5273	40	15	place	place	NOUN
fbem-5273	40	16	in	in	ADP
fbem-5273	40	17	today	today	NOUN
fbem-5273	40	18	's	's	PART
fbem-5273	40	19	world	world	NOUN
fbem-5273	40	20	of	of	ADP
fbem-5273	40	21	economic	economic	ADJ
fbem-5273	40	22	globalization	globalization	NOUN
fbem-5273	40	23	,	,	PUNCT
fbem-5273	40	24	and	and	CCONJ
fbem-5273	40	25	realize	realize	VERB
fbem-5273	40	26	the	the	DET
fbem-5273	40	27	dual	dual	ADJ
fbem-5273	40	28	development	development	NOUN
fbem-5273	40	29	of	of	ADP
fbem-5273	40	30	economy	economy	NOUN
fbem-5273	40	31	and	and	CCONJ
fbem-5273	40	32	environment	environment	NOUN
fbem-5273	40	33	.	.	PUNCT
fbem-5273	41	1	2	2	X
fbem-5273	41	2	.	.	X
fbem-5273	41	3	the	the	DET
fbem-5273	41	4	research	research	NOUN
fbem-5273	41	5	status	status	NOUN
fbem-5273	41	6	of	of	ADP
fbem-5273	41	7	environmental	environmental	ADJ
fbem-5273	41	8	accounting	accounting	NOUN
fbem-5273	41	9	under	under	ADP
fbem-5273	41	10	the	the	DET
fbem-5273	41	11	low	low	ADJ
fbem-5273	41	12	-	-	PUNCT
fbem-5273	41	13	carbon	carbon	NOUN
fbem-5273	41	14	economy	economy	NOUN
fbem-5273	41	15	2.1	2.1	NUM
fbem-5273	41	16	.	.	PUNCT
fbem-5273	42	1	lack	lack	NOUN
fbem-5273	42	2	of	of	ADP
fbem-5273	42	3	awareness	awareness	NOUN
fbem-5273	42	4	of	of	ADP
fbem-5273	42	5	enterprise	enterprise	NOUN
fbem-5273	42	6	environmental	environmental	ADJ
fbem-5273	42	7	accounting	accounting	NOUN
fbem-5273	42	8	after	after	ADP
fbem-5273	42	9	the	the	DET
fbem-5273	42	10	reform	reform	NOUN
fbem-5273	42	11	and	and	CCONJ
fbem-5273	42	12	opening	opening	NOUN
fbem-5273	42	13	up	up	ADP
fbem-5273	42	14	,	,	PUNCT
fbem-5273	42	15	china	china	PROPN
fbem-5273	42	16	has	have	AUX
fbem-5273	42	17	been	be	AUX
fbem-5273	42	18	under	under	ADP
fbem-5273	42	19	the	the	DET
fbem-5273	42	20	role	role	NOUN
fbem-5273	42	21	of	of	ADP
fbem-5273	42	22	market	market	NOUN
fbem-5273	42	23	economy	economy	NOUN
fbem-5273	42	24	,	,	PUNCT
fbem-5273	42	25	enterprises	enterprise	NOUN
fbem-5273	42	26	basically	basically	ADV
fbem-5273	42	27	pursue	pursue	VERB
fbem-5273	42	28	profit	profit	NOUN
fbem-5273	42	29	maximization	maximization	NOUN
fbem-5273	42	30	and	and	CCONJ
fbem-5273	42	31	shareholder	shareholder	NOUN
fbem-5273	42	32	wealth	wealth	NOUN
fbem-5273	42	33	maximization	maximization	NOUN
fbem-5273	42	34	as	as	ADP
fbem-5273	42	35	the	the	DET
fbem-5273	42	36	goal	goal	NOUN
fbem-5273	42	37	,	,	PUNCT
fbem-5273	42	38	environmental	environmental	ADJ
fbem-5273	42	39	accounting	accounting	NOUN
fbem-5273	42	40	and	and	CCONJ
fbem-5273	42	41	the	the	DET
fbem-5273	42	42	coordination	coordination	NOUN
fbem-5273	42	43	of	of	ADP
fbem-5273	42	44	corporate	corporate	ADJ
fbem-5273	42	45	interests	interest	NOUN
fbem-5273	42	46	do	do	AUX
fbem-5273	42	47	not	not	PART
fbem-5273	42	48	pursue	pursue	VERB
fbem-5273	42	49	too	too	ADV
fbem-5273	42	50	much	much	ADJ
fbem-5273	42	51	,	,	PUNCT
fbem-5273	42	52	but	but	CCONJ
fbem-5273	42	53	also	also	ADV
fbem-5273	42	54	ignore	ignore	VERB
fbem-5273	42	55	the	the	DET
fbem-5273	42	56	macro	macro	ADJ
fbem-5273	42	57	background	background	NOUN
fbem-5273	42	58	of	of	ADP
fbem-5273	42	59	sustainable	sustainable	ADJ
fbem-5273	42	60	development	development	NOUN
fbem-5273	42	61	,	,	PUNCT
fbem-5273	42	62	a	a	DET
fbem-5273	42	63	social	social	ADJ
fbem-5273	42	64	responsibility	responsibility	NOUN
fbem-5273	42	65	of	of	ADP
fbem-5273	42	66	enterprises	enterprise	NOUN
fbem-5273	42	67	.	.	PUNCT
fbem-5273	43	1	it	it	PRON
fbem-5273	43	2	is	be	AUX
fbem-5273	43	3	believed	believe	VERB
fbem-5273	43	4	that	that	SCONJ
fbem-5273	43	5	once	once	SCONJ
fbem-5273	43	6	environmental	environmental	ADJ
fbem-5273	43	7	accounting	accounting	NOUN
fbem-5273	43	8	is	be	AUX
fbem-5273	43	9	taken	take	VERB
fbem-5273	43	10	into	into	ADP
fbem-5273	43	11	account	account	NOUN
fbem-5273	43	12	,	,	PUNCT
fbem-5273	43	13	the	the	DET
fbem-5273	43	14	operating	operating	NOUN
fbem-5273	43	15	costs	cost	NOUN
fbem-5273	43	16	of	of	ADP
fbem-5273	43	17	the	the	DET
fbem-5273	43	18	enterprise	enterprise	NOUN
fbem-5273	43	19	will	will	AUX
fbem-5273	43	20	increase	increase	VERB
fbem-5273	43	21	,	,	PUNCT
fbem-5273	43	22	and	and	CCONJ
fbem-5273	43	23	the	the	DET
fbem-5273	43	24	profit	profit	NOUN
fbem-5273	43	25	of	of	ADP
fbem-5273	43	26	the	the	DET
fbem-5273	43	27	enterprise	enterprise	NOUN
fbem-5273	43	28	will	will	AUX
fbem-5273	43	29	decrease	decrease	VERB
fbem-5273	43	30	.	.	PUNCT
fbem-5273	44	1	some	some	DET
fbem-5273	44	2	large	large	ADJ
fbem-5273	44	3	industrial	industrial	ADJ
fbem-5273	44	4	enterprises	enterprise	NOUN
fbem-5273	44	5	,	,	PUNCT
fbem-5273	44	6	due	due	ADP
fbem-5273	44	7	to	to	ADP
fbem-5273	44	8	the	the	DET
fbem-5273	44	9	expensive	expensive	ADJ
fbem-5273	44	10	environmental	environmental	ADJ
fbem-5273	44	11	protection	protection	NOUN
fbem-5273	44	12	equipment	equipment	NOUN
fbem-5273	44	13	and	and	CCONJ
fbem-5273	44	14	complicated	complicated	ADJ
fbem-5273	44	15	environmental	environmental	ADJ
fbem-5273	44	16	protection	protection	NOUN
fbem-5273	44	17	process	process	NOUN
fbem-5273	44	18	,	,	PUNCT
fbem-5273	44	19	directly	directly	ADV
fbem-5273	44	20	discharge	discharge	VERB
fbem-5273	44	21	polluted	polluted	ADJ
fbem-5273	44	22	industrial	industrial	ADJ
fbem-5273	44	23	wastewater	wastewater	NOUN
fbem-5273	44	24	and	and	CCONJ
fbem-5273	44	25	waste	waste	NOUN
fbem-5273	44	26	gas	gas	NOUN
fbem-5273	44	27	,	,	PUNCT
fbem-5273	44	28	seriously	seriously	ADV
fbem-5273	44	29	damaging	damage	VERB
fbem-5273	44	30	the	the	DET
fbem-5273	44	31	ecological	ecological	ADJ
fbem-5273	44	32	environment	environment	NOUN
fbem-5273	44	33	,	,	PUNCT
fbem-5273	44	34	and	and	CCONJ
fbem-5273	44	35	directly	directly	ADV
fbem-5273	44	36	contradicting	contradict	VERB
fbem-5273	44	37	china	china	PROPN
fbem-5273	44	38	's	's	PART
fbem-5273	44	39	sustainable	sustainable	ADJ
fbem-5273	44	40	development	development	NOUN
fbem-5273	44	41	strategy	strategy	NOUN
fbem-5273	44	42	,	,	PUNCT
fbem-5273	44	43	and	and	CCONJ
fbem-5273	44	44	failing	fail	VERB
fbem-5273	44	45	to	to	PART
fbem-5273	44	46	fulfill	fulfill	VERB
fbem-5273	44	47	the	the	DET
fbem-5273	44	48	social	social	ADJ
fbem-5273	44	49	responsibility	responsibility	NOUN
fbem-5273	44	50	of	of	ADP
fbem-5273	44	51	an	an	DET
fbem-5273	44	52	enterprise	enterprise	NOUN
fbem-5273	44	53	.	.	PUNCT
fbem-5273	45	1	2.2	2.2	NUM
fbem-5273	45	2	.	.	PUNCT
fbem-5273	46	1	the	the	DET
fbem-5273	46	2	relevant	relevant	ADJ
fbem-5273	46	3	laws	law	NOUN
fbem-5273	46	4	and	and	CCONJ
fbem-5273	46	5	regulations	regulation	NOUN
fbem-5273	46	6	on	on	ADP
fbem-5273	46	7	environmental	environmental	ADJ
fbem-5273	46	8	accounting	accounting	NOUN
fbem-5273	46	9	are	be	AUX
fbem-5273	46	10	not	not	PART
fbem-5273	46	11	perfect	perfect	ADJ
fbem-5273	46	12	since	since	SCONJ
fbem-5273	46	13	the	the	DET
fbem-5273	46	14	promulgation	promulgation	NOUN
fbem-5273	46	15	of	of	ADP
fbem-5273	46	16	the	the	DET
fbem-5273	46	17	environmental	environmental	PROPN
fbem-5273	46	18	protection	protection	PROPN
fbem-5273	46	19	law	law	NOUN
fbem-5273	46	20	in	in	ADP
fbem-5273	46	21	1989	1989	NUM
fbem-5273	46	22	,	,	PUNCT
fbem-5273	46	23	enterprises	enterprise	NOUN
fbem-5273	46	24	have	have	AUX
fbem-5273	46	25	gradually	gradually	ADV
fbem-5273	46	26	realized	realize	VERB
fbem-5273	46	27	the	the	DET
fbem-5273	46	28	existence	existence	NOUN
fbem-5273	46	29	of	of	ADP
fbem-5273	46	30	environmental	environmental	ADJ
fbem-5273	46	31	accounting	accounting	NOUN
fbem-5273	46	32	.	.	PUNCT
fbem-5273	47	1	since	since	SCONJ
fbem-5273	47	2	then	then	ADV
fbem-5273	47	3	,	,	PUNCT
fbem-5273	47	4	various	various	ADJ
fbem-5273	47	5	laws	law	NOUN
fbem-5273	47	6	and	and	CCONJ
fbem-5273	47	7	regulations	regulation	NOUN
fbem-5273	47	8	have	have	AUX
fbem-5273	47	9	also	also	ADV
fbem-5273	47	10	played	play	VERB
fbem-5273	47	11	a	a	DET
fbem-5273	47	12	certain	certain	ADJ
fbem-5273	47	13	role	role	NOUN
fbem-5273	47	14	in	in	ADP
fbem-5273	47	15	regulating	regulate	VERB
fbem-5273	47	16	environmental	environmental	ADJ
fbem-5273	47	17	governance	governance	NOUN
fbem-5273	47	18	for	for	ADP
fbem-5273	47	19	enterprises	enterprise	NOUN
fbem-5273	47	20	.	.	PUNCT
fbem-5273	48	1	however	however	ADV
fbem-5273	48	2	,	,	PUNCT
fbem-5273	48	3	compared	compare	VERB
fbem-5273	48	4	with	with	ADP
fbem-5273	48	5	other	other	ADJ
fbem-5273	48	6	countries	country	NOUN
fbem-5273	48	7	,	,	PUNCT
fbem-5273	48	8	the	the	DET
fbem-5273	48	9	relevant	relevant	ADJ
fbem-5273	48	10	laws	law	NOUN
fbem-5273	48	11	and	and	CCONJ
fbem-5273	48	12	regulations	regulation	NOUN
fbem-5273	48	13	established	establish	VERB
fbem-5273	48	14	and	and	CCONJ
fbem-5273	48	15	implemented	implement	VERB
fbem-5273	48	16	by	by	ADP
fbem-5273	48	17	environmental	environmental	ADJ
fbem-5273	48	18	accounting	accounting	NOUN
fbem-5273	48	19	in	in	ADP
fbem-5273	48	20	china	china	PROPN
fbem-5273	48	21	are	be	AUX
fbem-5273	48	22	not	not	PART
fbem-5273	48	23	perfect	perfect	ADJ
fbem-5273	48	24	,	,	PUNCT
fbem-5273	48	25	and	and	CCONJ
fbem-5273	48	26	the	the	DET
fbem-5273	48	27	rules	rule	NOUN
fbem-5273	48	28	and	and	CCONJ
fbem-5273	48	29	regulations	regulation	NOUN
fbem-5273	48	30	are	be	AUX
fbem-5273	48	31	not	not	PART
fbem-5273	48	32	perfect	perfect	ADJ
fbem-5273	48	33	,	,	PUNCT
fbem-5273	48	34	so	so	ADV
fbem-5273	48	35	the	the	DET
fbem-5273	48	36	resulting	result	VERB
fbem-5273	48	37	legal	legal	ADJ
fbem-5273	48	38	effect	effect	NOUN
fbem-5273	48	39	is	be	AUX
fbem-5273	48	40	not	not	PART
fbem-5273	48	41	obvious	obvious	ADJ
fbem-5273	48	42	,	,	PUNCT
fbem-5273	48	43	resulting	result	VERB
fbem-5273	48	44	in	in	ADP
fbem-5273	48	45	some	some	DET
fbem-5273	48	46	enterprises	enterprise	NOUN
fbem-5273	48	47	unable	unable	ADJ
fbem-5273	48	48	to	to	PART
fbem-5273	48	49	compare	compare	VERB
fbem-5273	48	50	and	and	CCONJ
fbem-5273	48	51	easy	easy	ADJ
fbem-5273	48	52	to	to	PART
fbem-5273	48	53	ignore	ignore	VERB
fbem-5273	48	54	environmental	environmental	ADJ
fbem-5273	48	55	accounting	accounting	NOUN
fbem-5273	48	56	.	.	PUNCT
fbem-5273	49	1	to	to	ADP
fbem-5273	49	2	a	a	DET
fbem-5273	49	3	certain	certain	ADJ
fbem-5273	49	4	extent	extent	NOUN
fbem-5273	49	5	,	,	PUNCT
fbem-5273	49	6	this	this	PRON
fbem-5273	49	7	also	also	ADV
fbem-5273	49	8	restricts	restrict	VERB
fbem-5273	49	9	the	the	DET
fbem-5273	49	10	development	development	NOUN
fbem-5273	49	11	of	of	ADP
fbem-5273	49	12	environmental	environmental	ADJ
fbem-5273	49	13	accounting	accounting	NOUN
fbem-5273	49	14	in	in	ADP
fbem-5273	49	15	china	china	PROPN
fbem-5273	49	16	.	.	PUNCT
fbem-5273	50	1	2.3	2.3	NUM
fbem-5273	50	2	.	.	PUNCT
fbem-5273	51	1	the	the	DET
fbem-5273	51	2	shortage	shortage	NOUN
fbem-5273	51	3	of	of	ADP
fbem-5273	51	4	environmental	environmental	ADJ
fbem-5273	51	5	accounting	accounting	NOUN
fbem-5273	51	6	professionals	professional	NOUN
fbem-5273	51	7	since	since	SCONJ
fbem-5273	51	8	environmental	environmental	ADJ
fbem-5273	51	9	accounting	accounting	NOUN
fbem-5273	51	10	is	be	AUX
fbem-5273	51	11	a	a	DET
fbem-5273	51	12	new	new	ADJ
fbem-5273	51	13	thing	thing	NOUN
fbem-5273	51	14	involving	involve	VERB
fbem-5273	51	15	many	many	ADJ
fbem-5273	51	16	fields	field	NOUN
fbem-5273	51	17	,	,	PUNCT
fbem-5273	51	18	it	it	PRON
fbem-5273	51	19	requires	require	VERB
fbem-5273	51	20	professionals	professional	NOUN
fbem-5273	51	21	to	to	PART
fbem-5273	51	22	be	be	AUX
fbem-5273	51	23	familiar	familiar	ADJ
fbem-5273	51	24	with	with	ADP
fbem-5273	51	25	both	both	CCONJ
fbem-5273	51	26	accounting	account	VERB
fbem-5273	51	27	and	and	CCONJ
fbem-5273	51	28	environmental	environmental	ADJ
fbem-5273	51	29	economics	economic	NOUN
fbem-5273	51	30	,	,	PUNCT
fbem-5273	51	31	and	and	CCONJ
fbem-5273	51	32	to	to	PART
fbem-5273	51	33	link	link	VERB
fbem-5273	51	34	the	the	DET
fbem-5273	51	35	two	two	NUM
fbem-5273	51	36	.	.	PUNCT
fbem-5273	52	1	therefore	therefore	ADV
fbem-5273	52	2	,	,	PUNCT
fbem-5273	52	3	this	this	DET
fbem-5273	52	4	kind	kind	NOUN
fbem-5273	52	5	of	of	ADP
fbem-5273	52	6	multi	multi	ADJ
fbem-5273	52	7	-	-	ADJ
fbem-5273	52	8	functional	functional	ADJ
fbem-5273	52	9	compound	compound	NOUN
fbem-5273	52	10	talent	talent	NOUN
fbem-5273	52	11	is	be	AUX
fbem-5273	52	12	relatively	relatively	ADV
fbem-5273	52	13	lacking	lacking	ADJ
fbem-5273	52	14	in	in	ADP
fbem-5273	52	15	the	the	DET
fbem-5273	52	16	entire	entire	ADJ
fbem-5273	52	17	accounting	accounting	NOUN
fbem-5273	52	18	industry	industry	NOUN
fbem-5273	52	19	.	.	PUNCT
fbem-5273	53	1	in	in	ADP
fbem-5273	53	2	practice	practice	NOUN
fbem-5273	53	3	,	,	PUNCT
fbem-5273	53	4	due	due	ADP
fbem-5273	53	5	to	to	ADP
fbem-5273	53	6	the	the	DET
fbem-5273	53	7	strong	strong	ADJ
fbem-5273	53	8	professionalism	professionalism	NOUN
fbem-5273	53	9	and	and	CCONJ
fbem-5273	53	10	change	change	NOUN
fbem-5273	53	11	of	of	ADP
fbem-5273	53	12	accounting	account	VERB
fbem-5273	53	13	itself	itself	PRON
fbem-5273	53	14	,	,	PUNCT
fbem-5273	53	15	which	which	PRON
fbem-5273	53	16	greatly	greatly	ADV
fbem-5273	53	17	increases	increase	VERB
fbem-5273	53	18	the	the	DET
fbem-5273	53	19	economic	economic	ADJ
fbem-5273	53	20	cost	cost	NOUN
fbem-5273	53	21	of	of	ADP
fbem-5273	53	22	enterprises	enterprise	NOUN
fbem-5273	53	23	,	,	PUNCT
fbem-5273	53	24	enterprises	enterprise	NOUN
fbem-5273	53	25	are	be	AUX
fbem-5273	53	26	often	often	ADV
fbem-5273	53	27	unwilling	unwilling	ADJ
fbem-5273	53	28	to	to	PART
fbem-5273	53	29	spend	spend	VERB
fbem-5273	53	30	time	time	NOUN
fbem-5273	53	31	and	and	CCONJ
fbem-5273	53	32	money	money	NOUN
fbem-5273	53	33	to	to	PART
fbem-5273	53	34	cultivate	cultivate	VERB
fbem-5273	53	35	such	such	ADJ
fbem-5273	53	36	compliance	compliance	NOUN
fbem-5273	53	37	talents	talent	NOUN
fbem-5273	53	38	.	.	PUNCT
fbem-5273	54	1	although	although	SCONJ
fbem-5273	54	2	it	it	PRON
fbem-5273	54	3	ensures	ensure	VERB
fbem-5273	54	4	the	the	DET
fbem-5273	54	5	maximization	maximization	NOUN
fbem-5273	54	6	of	of	ADP
fbem-5273	54	7	the	the	DET
fbem-5273	54	8	company	company	NOUN
fbem-5273	54	9	's	's	PART
fbem-5273	54	10	profits	profit	NOUN
fbem-5273	54	11	in	in	ADP
fbem-5273	54	12	a	a	DET
fbem-5273	54	13	short	short	ADJ
fbem-5273	54	14	period	period	NOUN
fbem-5273	54	15	of	of	ADP
fbem-5273	54	16	time	time	NOUN
fbem-5273	54	17	,	,	PUNCT
fbem-5273	54	18	it	it	PRON
fbem-5273	54	19	ignores	ignore	VERB
fbem-5273	54	20	that	that	SCONJ
fbem-5273	54	21	the	the	DET
fbem-5273	54	22	long	long	ADJ
fbem-5273	54	23	-	-	PUNCT
fbem-5273	54	24	term	term	NOUN
fbem-5273	54	25	development	development	NOUN
fbem-5273	54	26	of	of	ADP
fbem-5273	54	27	the	the	DET
fbem-5273	54	28	enterprise	enterprise	NOUN
fbem-5273	54	29	is	be	AUX
fbem-5273	54	30	exactly	exactly	ADV
fbem-5273	54	31	the	the	DET
fbem-5273	54	32	need	need	NOUN
fbem-5273	54	33	for	for	ADP
fbem-5273	54	34	such	such	ADJ
fbem-5273	54	35	talents	talent	NOUN
fbem-5273	54	36	.	.	PUNCT
fbem-5273	55	1	at	at	ADP
fbem-5273	55	2	present	present	ADJ
fbem-5273	55	3	,	,	PUNCT
fbem-5273	55	4	china	china	PROPN
fbem-5273	55	5	does	do	AUX
fbem-5273	55	6	need	need	VERB
fbem-5273	55	7	more	more	ADJ
fbem-5273	55	8	such	such	ADJ
fbem-5273	55	9	compound	compound	NOUN
fbem-5273	55	10	talents	talent	NOUN
fbem-5273	55	11	to	to	PART
fbem-5273	55	12	meet	meet	VERB
fbem-5273	55	13	the	the	DET
fbem-5273	55	14	needs	need	NOUN
fbem-5273	55	15	of	of	ADP
fbem-5273	55	16	low	low	ADJ
fbem-5273	55	17	-	-	PUNCT
fbem-5273	55	18	carbon	carbon	NOUN
fbem-5273	55	19	economic	economic	ADJ
fbem-5273	55	20	development	development	NOUN
fbem-5273	55	21	.	.	PUNCT
fbem-5273	56	1	2.4	2.4	NUM
fbem-5273	56	2	.	.	PUNCT
fbem-5273	56	3	lack	lack	NOUN
fbem-5273	56	4	of	of	ADP
fbem-5273	56	5	value	value	NOUN
fbem-5273	56	6	in	in	ADP
fbem-5273	56	7	environmental	environmental	ADJ
fbem-5273	56	8	information	information	NOUN
fbem-5273	56	9	disclosure	disclosure	NOUN
fbem-5273	56	10	first	first	ADV
fbem-5273	56	11	of	of	ADP
fbem-5273	56	12	all	all	PRON
fbem-5273	56	13	,	,	PUNCT
fbem-5273	56	14	the	the	DET
fbem-5273	56	15	disclosure	disclosure	NOUN
fbem-5273	56	16	of	of	ADP
fbem-5273	56	17	environmental	environmental	ADJ
fbem-5273	56	18	accounting	accounting	NOUN
fbem-5273	56	19	information	information	NOUN
fbem-5273	56	20	by	by	ADP
fbem-5273	56	21	enterprises	enterprise	NOUN
fbem-5273	56	22	is	be	AUX
fbem-5273	56	23	mainly	mainly	ADV
fbem-5273	56	24	due	due	ADJ
fbem-5273	56	25	to	to	ADP
fbem-5273	56	26	pressure	pressure	NOUN
fbem-5273	56	27	from	from	ADP
fbem-5273	56	28	the	the	DET
fbem-5273	56	29	government	government	NOUN
fbem-5273	56	30	and	and	CCONJ
fbem-5273	56	31	the	the	DET
fbem-5273	56	32	public	public	NOUN
fbem-5273	56	33	,	,	PUNCT
fbem-5273	56	34	but	but	CCONJ
fbem-5273	56	35	at	at	ADP
fbem-5273	56	36	the	the	DET
fbem-5273	56	37	same	same	ADJ
fbem-5273	56	38	time	time	NOUN
fbem-5273	56	39	,	,	PUNCT
fbem-5273	56	40	enterprises	enterprise	NOUN
fbem-5273	56	41	also	also	ADV
fbem-5273	56	42	profit	profit	VERB
fbem-5273	56	43	from	from	ADP
fbem-5273	56	44	these	these	DET
fbem-5273	56	45	two	two	NUM
fbem-5273	56	46	aspects	aspect	NOUN
fbem-5273	56	47	.	.	PUNCT
fbem-5273	57	1	objectively	objectively	ADV
fbem-5273	57	2	speaking	speak	VERB
fbem-5273	57	3	,	,	PUNCT
fbem-5273	57	4	the	the	DET
fbem-5273	57	5	disclosure	disclosure	NOUN
fbem-5273	57	6	and	and	CCONJ
fbem-5273	57	7	supervision	supervision	NOUN
fbem-5273	57	8	of	of	ADP
fbem-5273	57	9	environmental	environmental	ADJ
fbem-5273	57	10	accounting	accounting	NOUN
fbem-5273	57	11	in	in	ADP
fbem-5273	57	12	china	china	PROPN
fbem-5273	57	13	are	be	AUX
fbem-5273	57	14	extremely	extremely	ADV
fbem-5273	57	15	inadequate	inadequate	ADJ
fbem-5273	57	16	,	,	PUNCT
fbem-5273	57	17	and	and	CCONJ
fbem-5273	57	18	the	the	DET
fbem-5273	57	19	internal	internal	ADJ
fbem-5273	57	20	control	control	NOUN
fbem-5273	57	21	of	of	ADP
fbem-5273	57	22	environmental	environmental	ADJ
fbem-5273	57	23	management	management	NOUN
fbem-5273	57	24	and	and	CCONJ
fbem-5273	57	25	the	the	DET
fbem-5273	57	26	excessive	excessive	ADJ
fbem-5273	57	27	pursuit	pursuit	NOUN
fbem-5273	57	28	of	of	ADP
fbem-5273	57	29	profit	profit	NOUN
fbem-5273	57	30	maximization	maximization	NOUN
fbem-5273	57	31	have	have	AUX
fbem-5273	57	32	led	lead	VERB
fbem-5273	57	33	to	to	ADP
fbem-5273	57	34	the	the	DET
fbem-5273	57	35	reluctance	reluctance	NOUN
fbem-5273	57	36	of	of	ADP
fbem-5273	57	37	enterprises	enterprise	NOUN
fbem-5273	57	38	to	to	PART
fbem-5273	57	39	further	far	ADV
fbem-5273	57	40	disclose	disclose	VERB
fbem-5273	57	41	environmental	environmental	ADJ
fbem-5273	57	42	accounting	accounting	NOUN
fbem-5273	57	43	,	,	PUNCT
fbem-5273	57	44	which	which	PRON
fbem-5273	57	45	is	be	AUX
fbem-5273	57	46	also	also	ADV
fbem-5273	57	47	contrary	contrary	ADJ
fbem-5273	57	48	to	to	ADP
fbem-5273	57	49	the	the	DET
fbem-5273	57	50	laws	law	NOUN
fbem-5273	57	51	and	and	CCONJ
fbem-5273	57	52	regulations	regulation	NOUN
fbem-5273	57	53	related	relate	VERB
fbem-5273	57	54	to	to	ADP
fbem-5273	57	55	environmental	environmental	ADJ
fbem-5273	57	56	accounting	accounting	NOUN
fbem-5273	57	57	promulgated	promulgate	VERB
fbem-5273	57	58	in	in	ADP
fbem-5273	57	59	china	china	PROPN
fbem-5273	57	60	.	.	PUNCT
fbem-5273	58	1	at	at	ADP
fbem-5273	58	2	the	the	DET
fbem-5273	58	3	same	same	ADJ
fbem-5273	58	4	time	time	NOUN
fbem-5273	58	5	,	,	PUNCT
fbem-5273	58	6	when	when	SCONJ
fbem-5273	58	7	the	the	DET
fbem-5273	58	8	government	government	NOUN
fbem-5273	58	9	considers	consider	VERB
fbem-5273	58	10	that	that	SCONJ
fbem-5273	58	11	it	it	PRON
fbem-5273	58	12	is	be	AUX
fbem-5273	58	13	difficult	difficult	ADJ
fbem-5273	58	14	to	to	PART
fbem-5273	58	15	combine	combine	VERB
fbem-5273	58	16	the	the	DET
fbem-5273	58	17	economic	economic	ADJ
fbem-5273	58	18	development	development	NOUN
fbem-5273	58	19	of	of	ADP
fbem-5273	58	20	some	some	DET
fbem-5273	58	21	regions	region	NOUN
fbem-5273	58	22	and	and	CCONJ
fbem-5273	58	23	environmental	environmental	ADJ
fbem-5273	58	24	accounting	accounting	NOUN
fbem-5273	58	25	,	,	PUNCT
fbem-5273	58	26	it	it	PRON
fbem-5273	58	27	also	also	ADV
fbem-5273	58	28	turns	turn	VERB
fbem-5273	58	29	a	a	DET
fbem-5273	58	30	blind	blind	ADJ
fbem-5273	58	31	eye	eye	NOUN
fbem-5273	58	32	to	to	ADP
fbem-5273	58	33	the	the	DET
fbem-5273	58	34	ecological	ecological	ADJ
fbem-5273	58	35	pollution	pollution	NOUN
fbem-5273	58	36	caused	cause	VERB
fbem-5273	58	37	by	by	ADP
fbem-5273	58	38	the	the	DET
fbem-5273	58	39	irregular	irregular	ADJ
fbem-5273	58	40	operation	operation	NOUN
fbem-5273	58	41	of	of	ADP
fbem-5273	58	42	enterprises	enterprise	NOUN
fbem-5273	58	43	under	under	ADP
fbem-5273	58	44	the	the	DET
fbem-5273	58	45	balance	balance	NOUN
fbem-5273	58	46	of	of	ADP
fbem-5273	58	47	pros	pro	NOUN
fbem-5273	58	48	and	and	CCONJ
fbem-5273	58	49	cons	con	NOUN
fbem-5273	58	50	,	,	PUNCT
fbem-5273	58	51	which	which	PRON
fbem-5273	58	52	makes	make	VERB
fbem-5273	58	53	enterprises	enterprise	NOUN
fbem-5273	58	54	become	become	VERB
fbem-5273	58	55	more	more	ADV
fbem-5273	58	56	and	and	CCONJ
fbem-5273	58	57	more	more	ADV
fbem-5273	58	58	intense	intense	ADJ
fbem-5273	58	59	,	,	PUNCT
fbem-5273	58	60	and	and	CCONJ
fbem-5273	58	61	the	the	DET
fbem-5273	58	62	damage	damage	NOUN
fbem-5273	58	63	to	to	ADP
fbem-5273	58	64	the	the	DET
fbem-5273	58	65	environment	environment	NOUN
fbem-5273	58	66	is	be	AUX
fbem-5273	58	67	increasing	increase	VERB
fbem-5273	58	68	,	,	PUNCT
fbem-5273	58	69	which	which	PRON
fbem-5273	58	70	has	have	AUX
fbem-5273	58	71	seriously	seriously	ADV
fbem-5273	58	72	hindered	hinder	VERB
fbem-5273	58	73	the	the	DET
fbem-5273	58	74	sustainable	sustainable	ADJ
fbem-5273	58	75	development	development	NOUN
fbem-5273	58	76	of	of	ADP
fbem-5273	58	77	china	china	PROPN
fbem-5273	58	78	and	and	CCONJ
fbem-5273	58	79	the	the	DET
fbem-5273	58	80	development	development	NOUN
fbem-5273	58	81	of	of	ADP
fbem-5273	58	82	environmental	environmental	ADJ
fbem-5273	58	83	accounting	accounting	NOUN
fbem-5273	58	84	.	.	PUNCT
fbem-5273	59	1	31	31	NUM
fbem-5273	59	2	3	3	NUM
fbem-5273	59	3	.	.	PUNCT
fbem-5273	59	4	suggestions	suggestion	NOUN
fbem-5273	59	5	for	for	ADP
fbem-5273	59	6	environmental	environmental	ADJ
fbem-5273	59	7	accounting	accounting	NOUN
fbem-5273	59	8	optimization	optimization	NOUN
fbem-5273	59	9	in	in	ADP
fbem-5273	59	10	lowcarbon	lowcarbon	NOUN
fbem-5273	59	11	economy	economy	NOUN
fbem-5273	59	12	3.1	3.1	NUM
fbem-5273	59	13	.	.	PUNCT
fbem-5273	59	14	refine	refine	VERB
fbem-5273	59	15	environmental	environmental	ADJ
fbem-5273	59	16	accounting	accounting	NOUN
fbem-5273	59	17	elements	element	NOUN
fbem-5273	59	18	with	with	ADP
fbem-5273	59	19	reference	reference	NOUN
fbem-5273	59	20	to	to	ADP
fbem-5273	59	21	traditional	traditional	ADJ
fbem-5273	59	22	accounting	accounting	NOUN
fbem-5273	59	23	referring	refer	VERB
fbem-5273	59	24	to	to	ADP
fbem-5273	59	25	the	the	DET
fbem-5273	59	26	meaning	meaning	NOUN
fbem-5273	59	27	of	of	ADP
fbem-5273	59	28	assets	asset	NOUN
fbem-5273	59	29	or	or	CCONJ
fbem-5273	59	30	liabilities	liability	NOUN
fbem-5273	59	31	in	in	ADP
fbem-5273	59	32	traditional	traditional	ADJ
fbem-5273	59	33	accounting	accounting	NOUN
fbem-5273	59	34	,	,	PUNCT
fbem-5273	59	35	elements	element	NOUN
fbem-5273	59	36	owned	own	VERB
fbem-5273	59	37	or	or	CCONJ
fbem-5273	59	38	controlled	control	VERB
fbem-5273	59	39	by	by	ADP
fbem-5273	59	40	the	the	DET
fbem-5273	59	41	enterprise	enterprise	NOUN
fbem-5273	59	42	and	and	CCONJ
fbem-5273	59	43	brought	bring	VERB
fbem-5273	59	44	economic	economic	ADJ
fbem-5273	59	45	benefits	benefit	NOUN
fbem-5273	59	46	to	to	ADP
fbem-5273	59	47	the	the	DET
fbem-5273	59	48	enterprise	enterprise	NOUN
fbem-5273	59	49	within	within	ADP
fbem-5273	59	50	a	a	DET
fbem-5273	59	51	certain	certain	ADJ
fbem-5273	59	52	period	period	NOUN
fbem-5273	59	53	of	of	ADP
fbem-5273	59	54	time	time	NOUN
fbem-5273	59	55	are	be	AUX
fbem-5273	59	56	classified	classify	VERB
fbem-5273	59	57	as	as	ADP
fbem-5273	59	58	environmental	environmental	ADJ
fbem-5273	59	59	assets	asset	NOUN
fbem-5273	59	60	.	.	PUNCT
fbem-5273	60	1	another	another	DET
fbem-5273	60	2	example	example	NOUN
fbem-5273	60	3	is	be	AUX
fbem-5273	60	4	that	that	SCONJ
fbem-5273	60	5	it	it	PRON
fbem-5273	60	6	is	be	AUX
fbem-5273	60	7	classified	classify	VERB
fbem-5273	60	8	as	as	ADP
fbem-5273	60	9	an	an	DET
fbem-5273	60	10	environmental	environmental	ADJ
fbem-5273	60	11	liability	liability	NOUN
fbem-5273	60	12	that	that	PRON
fbem-5273	60	13	will	will	AUX
fbem-5273	60	14	directly	directly	ADV
fbem-5273	60	15	or	or	CCONJ
fbem-5273	60	16	indirectly	indirectly	ADV
fbem-5273	60	17	bring	bring	VERB
fbem-5273	60	18	economic	economic	ADJ
fbem-5273	60	19	benefits	benefit	NOUN
fbem-5273	60	20	to	to	ADP
fbem-5273	60	21	the	the	DET
fbem-5273	60	22	enterprise	enterprise	NOUN
fbem-5273	60	23	within	within	ADP
fbem-5273	60	24	a	a	DET
fbem-5273	60	25	certain	certain	ADJ
fbem-5273	60	26	period	period	NOUN
fbem-5273	60	27	of	of	ADP
fbem-5273	60	28	time	time	NOUN
fbem-5273	60	29	.	.	PUNCT
fbem-5273	61	1	similarly	similarly	ADV
fbem-5273	61	2	,	,	PUNCT
fbem-5273	61	3	environmental	environmental	ADJ
fbem-5273	61	4	costs	cost	NOUN
fbem-5273	61	5	,	,	PUNCT
fbem-5273	61	6	expenses	expense	NOUN
fbem-5273	61	7	and	and	CCONJ
fbem-5273	61	8	other	other	ADJ
fbem-5273	61	9	elements	element	NOUN
fbem-5273	61	10	can	can	AUX
fbem-5273	61	11	also	also	ADV
fbem-5273	61	12	be	be	AUX
fbem-5273	61	13	obtained	obtain	VERB
fbem-5273	61	14	.	.	PUNCT
fbem-5273	62	1	consolidating	consolidate	VERB
fbem-5273	62	2	these	these	DET
fbem-5273	62	3	elements	element	NOUN
fbem-5273	62	4	and	and	CCONJ
fbem-5273	62	5	formulating	formulate	VERB
fbem-5273	62	6	an	an	DET
fbem-5273	62	7	appropriate	appropriate	ADJ
fbem-5273	62	8	accounting	accounting	NOUN
fbem-5273	62	9	system	system	NOUN
fbem-5273	62	10	that	that	PRON
fbem-5273	62	11	means	mean	VERB
fbem-5273	62	12	disclosure	disclosure	NOUN
fbem-5273	62	13	in	in	ADP
fbem-5273	62	14	or	or	CCONJ
fbem-5273	62	15	in	in	ADP
fbem-5273	62	16	financial	financial	ADJ
fbem-5273	62	17	statements	statement	NOUN
fbem-5273	62	18	will	will	AUX
fbem-5273	62	19	enhance	enhance	VERB
fbem-5273	62	20	corporate	corporate	ADJ
fbem-5273	62	21	social	social	ADJ
fbem-5273	62	22	responsibility	responsibility	NOUN
fbem-5273	62	23	and	and	CCONJ
fbem-5273	62	24	contribute	contribute	VERB
fbem-5273	62	25	to	to	ADP
fbem-5273	62	26	the	the	DET
fbem-5273	62	27	further	further	ADJ
fbem-5273	62	28	development	development	NOUN
fbem-5273	62	29	of	of	ADP
fbem-5273	62	30	environmental	environmental	ADJ
fbem-5273	62	31	accounting	accounting	NOUN
fbem-5273	62	32	.	.	PUNCT
fbem-5273	63	1	3.2	3.2	NUM
fbem-5273	63	2	.	.	PUNCT
fbem-5273	64	1	strengthen	strengthen	VERB
fbem-5273	64	2	the	the	DET
fbem-5273	64	3	quality	quality	NOUN
fbem-5273	64	4	of	of	ADP
fbem-5273	64	5	information	information	NOUN
fbem-5273	64	6	disclosure	disclosure	NOUN
fbem-5273	64	7	in	in	ADP
fbem-5273	64	8	enterprise	enterprise	NOUN
fbem-5273	64	9	environmental	environmental	ADJ
fbem-5273	64	10	accounting	accounting	NOUN
fbem-5273	64	11	due	due	ADP
fbem-5273	64	12	to	to	ADP
fbem-5273	64	13	the	the	DET
fbem-5273	64	14	imperfection	imperfection	NOUN
fbem-5273	64	15	of	of	ADP
fbem-5273	64	16	china	china	PROPN
fbem-5273	64	17	's	's	PART
fbem-5273	64	18	environmental	environmental	ADJ
fbem-5273	64	19	accounting	accounting	NOUN
fbem-5273	64	20	laws	law	NOUN
fbem-5273	64	21	and	and	CCONJ
fbem-5273	64	22	regulations	regulation	NOUN
fbem-5273	64	23	,	,	PUNCT
fbem-5273	64	24	the	the	DET
fbem-5273	64	25	quality	quality	NOUN
fbem-5273	64	26	of	of	ADP
fbem-5273	64	27	information	information	NOUN
fbem-5273	64	28	disclosure	disclosure	NOUN
fbem-5273	64	29	of	of	ADP
fbem-5273	64	30	environmental	environmental	ADJ
fbem-5273	64	31	accounting	accounting	NOUN
fbem-5273	64	32	by	by	ADP
fbem-5273	64	33	most	most	ADJ
fbem-5273	64	34	enterprises	enterprise	NOUN
fbem-5273	64	35	is	be	AUX
fbem-5273	64	36	also	also	ADV
fbem-5273	64	37	uneven	uneven	ADJ
fbem-5273	64	38	,	,	PUNCT
fbem-5273	64	39	and	and	CCONJ
fbem-5273	64	40	in	in	ADP
fbem-5273	64	41	general	general	ADJ
fbem-5273	64	42	,	,	PUNCT
fbem-5273	64	43	the	the	DET
fbem-5273	64	44	quality	quality	NOUN
fbem-5273	64	45	of	of	ADP
fbem-5273	64	46	environmental	environmental	ADJ
fbem-5273	64	47	accounting	accounting	NOUN
fbem-5273	64	48	information	information	NOUN
fbem-5273	64	49	disclosure	disclosure	NOUN
fbem-5273	64	50	in	in	ADP
fbem-5273	64	51	china	china	PROPN
fbem-5273	64	52	is	be	AUX
fbem-5273	64	53	not	not	PART
fbem-5273	64	54	high	high	ADJ
fbem-5273	64	55	.	.	PUNCT
fbem-5273	65	1	therefore	therefore	ADV
fbem-5273	65	2	,	,	PUNCT
fbem-5273	65	3	for	for	ADP
fbem-5273	65	4	enterprises	enterprise	NOUN
fbem-5273	65	5	,	,	PUNCT
fbem-5273	65	6	a	a	DET
fbem-5273	65	7	series	series	NOUN
fbem-5273	65	8	of	of	ADP
fbem-5273	65	9	complete	complete	ADJ
fbem-5273	65	10	environmental	environmental	ADJ
fbem-5273	65	11	accounting	accounting	NOUN
fbem-5273	65	12	reporting	reporting	NOUN
fbem-5273	65	13	systems	system	NOUN
fbem-5273	65	14	should	should	AUX
fbem-5273	65	15	be	be	AUX
fbem-5273	65	16	established	establish	VERB
fbem-5273	65	17	,	,	PUNCT
fbem-5273	65	18	and	and	CCONJ
fbem-5273	65	19	like	like	ADP
fbem-5273	65	20	other	other	ADJ
fbem-5273	65	21	accounting	accounting	NOUN
fbem-5273	65	22	elements	element	NOUN
fbem-5273	65	23	,	,	PUNCT
fbem-5273	65	24	the	the	DET
fbem-5273	65	25	environmental	environmental	ADJ
fbem-5273	65	26	accounting	accounting	NOUN
fbem-5273	65	27	information	information	NOUN
fbem-5273	65	28	of	of	ADP
fbem-5273	65	29	the	the	DET
fbem-5273	65	30	enterprise	enterprise	NOUN
fbem-5273	65	31	should	should	AUX
fbem-5273	65	32	be	be	AUX
fbem-5273	65	33	independently	independently	ADV
fbem-5273	65	34	disclosed	disclose	VERB
fbem-5273	65	35	,	,	PUNCT
fbem-5273	65	36	and	and	CCONJ
fbem-5273	65	37	the	the	DET
fbem-5273	65	38	environmental	environmental	ADJ
fbem-5273	65	39	costs	cost	NOUN
fbem-5273	65	40	,	,	PUNCT
fbem-5273	65	41	environmental	environmental	ADJ
fbem-5273	65	42	losses	loss	NOUN
fbem-5273	65	43	,	,	PUNCT
fbem-5273	65	44	environmental	environmental	ADJ
fbem-5273	65	45	profits	profit	NOUN
fbem-5273	65	46	,	,	PUNCT
fbem-5273	65	47	etc	etc	X
fbem-5273	65	48	.	.	X
fbem-5273	65	49	of	of	ADP
fbem-5273	65	50	the	the	DET
fbem-5273	65	51	enterprise	enterprise	NOUN
fbem-5273	65	52	should	should	AUX
fbem-5273	65	53	be	be	AUX
fbem-5273	65	54	disclosed	disclose	VERB
fbem-5273	65	55	one	one	NUM
fbem-5273	65	56	by	by	ADP
fbem-5273	65	57	one	one	NUM
fbem-5273	65	58	.	.	PUNCT
fbem-5273	66	1	at	at	ADP
fbem-5273	66	2	the	the	DET
fbem-5273	66	3	same	same	ADJ
fbem-5273	66	4	time	time	NOUN
fbem-5273	66	5	,	,	PUNCT
fbem-5273	66	6	environmental	environmental	ADJ
fbem-5273	66	7	accounting	accounting	NOUN
fbem-5273	66	8	disclosure	disclosure	NOUN
fbem-5273	66	9	should	should	AUX
fbem-5273	66	10	be	be	AUX
fbem-5273	66	11	carried	carry	VERB
fbem-5273	66	12	out	out	ADP
fbem-5273	66	13	in	in	ADP
fbem-5273	66	14	combination	combination	NOUN
fbem-5273	66	15	with	with	ADP
fbem-5273	66	16	the	the	DET
fbem-5273	66	17	actual	actual	ADJ
fbem-5273	66	18	situation	situation	NOUN
fbem-5273	66	19	of	of	ADP
fbem-5273	66	20	the	the	DET
fbem-5273	66	21	enterprise	enterprise	NOUN
fbem-5273	66	22	,	,	PUNCT
fbem-5273	66	23	so	so	SCONJ
fbem-5273	66	24	that	that	SCONJ
fbem-5273	66	25	the	the	DET
fbem-5273	66	26	environmental	environmental	ADJ
fbem-5273	66	27	accounting	accounting	NOUN
fbem-5273	66	28	disclosure	disclosure	NOUN
fbem-5273	66	29	of	of	ADP
fbem-5273	66	30	the	the	DET
fbem-5273	66	31	enterprise	enterprise	NOUN
fbem-5273	66	32	can	can	AUX
fbem-5273	66	33	be	be	AUX
fbem-5273	66	34	clear	clear	ADJ
fbem-5273	66	35	at	at	ADP
fbem-5273	66	36	a	a	DET
fbem-5273	66	37	glance	glance	NOUN
fbem-5273	66	38	,	,	PUNCT
fbem-5273	66	39	so	so	SCONJ
fbem-5273	66	40	that	that	SCONJ
fbem-5273	66	41	the	the	DET
fbem-5273	66	42	leadership	leadership	NOUN
fbem-5273	66	43	can	can	AUX
fbem-5273	66	44	make	make	VERB
fbem-5273	66	45	more	more	ADV
fbem-5273	66	46	effective	effective	ADJ
fbem-5273	66	47	decisions	decision	NOUN
fbem-5273	66	48	.	.	PUNCT
fbem-5273	67	1	at	at	ADP
fbem-5273	67	2	the	the	DET
fbem-5273	67	3	same	same	ADJ
fbem-5273	67	4	time	time	NOUN
fbem-5273	67	5	,	,	PUNCT
fbem-5273	67	6	high	high	ADJ
fbem-5273	67	7	-	-	PUNCT
fbem-5273	67	8	quality	quality	NOUN
fbem-5273	67	9	environmental	environmental	ADJ
fbem-5273	67	10	accounting	accounting	NOUN
fbem-5273	67	11	disclosure	disclosure	NOUN
fbem-5273	67	12	of	of	ADP
fbem-5273	67	13	enterprises	enterprise	NOUN
fbem-5273	67	14	can	can	AUX
fbem-5273	67	15	obtain	obtain	VERB
fbem-5273	67	16	various	various	ADJ
fbem-5273	67	17	government	government	NOUN
fbem-5273	67	18	environmental	environmental	ADJ
fbem-5273	67	19	protection	protection	NOUN
fbem-5273	67	20	policies	policy	NOUN
fbem-5273	67	21	and	and	CCONJ
fbem-5273	67	22	subsidies	subsidy	NOUN
fbem-5273	67	23	,	,	PUNCT
fbem-5273	67	24	reducing	reduce	VERB
fbem-5273	67	25	the	the	DET
fbem-5273	67	26	operating	operating	NOUN
fbem-5273	67	27	costs	cost	NOUN
fbem-5273	67	28	of	of	ADP
fbem-5273	67	29	high	high	ADJ
fbem-5273	67	30	-	-	PUNCT
fbem-5273	67	31	quality	quality	NOUN
fbem-5273	67	32	environmental	environmental	ADJ
fbem-5273	67	33	accounting	accounting	NOUN
fbem-5273	67	34	disclosure	disclosure	NOUN
fbem-5273	67	35	.	.	PUNCT
fbem-5273	68	1	it	it	PRON
fbem-5273	68	2	can	can	AUX
fbem-5273	68	3	also	also	ADV
fbem-5273	68	4	effectively	effectively	ADV
fbem-5273	68	5	improve	improve	VERB
fbem-5273	68	6	the	the	DET
fbem-5273	68	7	reputation	reputation	NOUN
fbem-5273	68	8	and	and	CCONJ
fbem-5273	68	9	social	social	ADJ
fbem-5273	68	10	responsibility	responsibility	NOUN
fbem-5273	68	11	of	of	ADP
fbem-5273	68	12	enterprises	enterprise	NOUN
fbem-5273	68	13	.	.	PUNCT
fbem-5273	69	1	form	form	VERB
fbem-5273	69	2	a	a	DET
fbem-5273	69	3	win	win	NOUN
fbem-5273	69	4	-	-	PUNCT
fbem-5273	69	5	win	win	NOUN
fbem-5273	69	6	situation	situation	NOUN
fbem-5273	69	7	for	for	ADP
fbem-5273	69	8	enterprises	enterprise	NOUN
fbem-5273	69	9	and	and	CCONJ
fbem-5273	69	10	ecosystems	ecosystem	NOUN
fbem-5273	69	11	.	.	PUNCT
fbem-5273	70	1	3.3	3.3	NUM
fbem-5273	70	2	.	.	PUNCT
fbem-5273	71	1	enhance	enhance	VERB
fbem-5273	71	2	the	the	DET
fbem-5273	71	3	overall	overall	ADJ
fbem-5273	71	4	environmental	environmental	ADJ
fbem-5273	71	5	accounting	accounting	NOUN
fbem-5273	71	6	awareness	awareness	NOUN
fbem-5273	71	7	of	of	ADP
fbem-5273	71	8	enterprises	enterprise	NOUN
fbem-5273	71	9	in	in	ADP
fbem-5273	71	10	the	the	DET
fbem-5273	71	11	context	context	NOUN
fbem-5273	71	12	of	of	ADP
fbem-5273	71	13	the	the	DET
fbem-5273	71	14	overall	overall	ADJ
fbem-5273	71	15	low	low	ADJ
fbem-5273	71	16	-	-	PUNCT
fbem-5273	71	17	carbon	carbon	NOUN
fbem-5273	71	18	economy	economy	NOUN
fbem-5273	71	19	,	,	PUNCT
fbem-5273	71	20	managers	manager	NOUN
fbem-5273	71	21	play	play	VERB
fbem-5273	71	22	a	a	DET
fbem-5273	71	23	vital	vital	ADJ
fbem-5273	71	24	role	role	NOUN
fbem-5273	71	25	in	in	ADP
fbem-5273	71	26	the	the	DET
fbem-5273	71	27	major	major	ADJ
fbem-5273	71	28	decisions	decision	NOUN
fbem-5273	71	29	and	and	CCONJ
fbem-5273	71	30	operations	operation	NOUN
fbem-5273	71	31	of	of	ADP
fbem-5273	71	32	enterprises	enterprise	NOUN
fbem-5273	71	33	.	.	PUNCT
fbem-5273	72	1	therefore	therefore	ADV
fbem-5273	72	2	,	,	PUNCT
fbem-5273	72	3	managers	manager	NOUN
fbem-5273	72	4	should	should	AUX
fbem-5273	72	5	lead	lead	VERB
fbem-5273	72	6	by	by	ADP
fbem-5273	72	7	example	example	NOUN
fbem-5273	72	8	,	,	PUNCT
fbem-5273	72	9	not	not	PART
fbem-5273	72	10	only	only	ADV
fbem-5273	72	11	shout	shout	VERB
fbem-5273	72	12	slogans	slogan	NOUN
fbem-5273	72	13	,	,	PUNCT
fbem-5273	72	14	but	but	CCONJ
fbem-5273	72	15	fundamentally	fundamentally	ADV
fbem-5273	72	16	accept	accept	VERB
fbem-5273	72	17	the	the	DET
fbem-5273	72	18	new	new	ADJ
fbem-5273	72	19	concept	concept	NOUN
fbem-5273	72	20	of	of	ADP
fbem-5273	72	21	environmental	environmental	ADJ
fbem-5273	72	22	accounting	accounting	NOUN
fbem-5273	72	23	,	,	PUNCT
fbem-5273	72	24	first	first	ADV
fbem-5273	72	25	take	take	VERB
fbem-5273	72	26	the	the	DET
fbem-5273	72	27	initiative	initiative	NOUN
fbem-5273	72	28	to	to	PART
fbem-5273	72	29	learn	learn	VERB
fbem-5273	72	30	the	the	DET
fbem-5273	72	31	relevant	relevant	ADJ
fbem-5273	72	32	knowledge	knowledge	NOUN
fbem-5273	72	33	of	of	ADP
fbem-5273	72	34	environmental	environmental	ADJ
fbem-5273	72	35	accounting	accounting	NOUN
fbem-5273	72	36	,	,	PUNCT
fbem-5273	72	37	and	and	CCONJ
fbem-5273	72	38	pass	pass	VERB
fbem-5273	72	39	the	the	DET
fbem-5273	72	40	level	level	NOUN
fbem-5273	72	41	of	of	ADP
fbem-5273	72	42	environmental	environmental	ADJ
fbem-5273	72	43	accounting	accounting	NOUN
fbem-5273	72	44	knowledge	knowledge	NOUN
fbem-5273	72	45	to	to	ADP
fbem-5273	72	46	subordinates	subordinate	NOUN
fbem-5273	72	47	based	base	VERB
fbem-5273	72	48	on	on	ADP
fbem-5273	72	49	the	the	DET
fbem-5273	72	50	situation	situation	NOUN
fbem-5273	72	51	of	of	ADP
fbem-5273	72	52	their	their	PRON
fbem-5273	72	53	own	own	ADJ
fbem-5273	72	54	enterprises	enterprise	NOUN
fbem-5273	72	55	.	.	PUNCT
fbem-5273	73	1	in	in	ADP
fbem-5273	73	2	addition	addition	NOUN
fbem-5273	73	3	,	,	PUNCT
fbem-5273	73	4	enterprises	enterprise	NOUN
fbem-5273	73	5	can	can	AUX
fbem-5273	73	6	also	also	ADV
fbem-5273	73	7	carry	carry	VERB
fbem-5273	73	8	out	out	ADP
fbem-5273	73	9	environmental	environmental	ADJ
fbem-5273	73	10	protection	protection	NOUN
fbem-5273	73	11	work	work	NOUN
fbem-5273	73	12	performance	performance	NOUN
fbem-5273	73	13	appraisal	appraisal	NOUN
fbem-5273	73	14	,	,	PUNCT
fbem-5273	73	15	improve	improve	VERB
fbem-5273	73	16	employees	employee	NOUN
fbem-5273	73	17	'	'	PART
fbem-5273	73	18	enthusiasm	enthusiasm	NOUN
fbem-5273	73	19	for	for	ADP
fbem-5273	73	20	environmental	environmental	ADJ
fbem-5273	73	21	accounting	accounting	NOUN
fbem-5273	73	22	,	,	PUNCT
fbem-5273	73	23	and	and	CCONJ
fbem-5273	73	24	deeply	deeply	ADV
fbem-5273	73	25	imprint	imprint	VERB
fbem-5273	73	26	environmental	environmental	ADJ
fbem-5273	73	27	awareness	awareness	NOUN
fbem-5273	73	28	on	on	ADP
fbem-5273	73	29	every	every	DET
fbem-5273	73	30	employee	employee	NOUN
fbem-5273	73	31	.	.	PUNCT
fbem-5273	74	1	4	4	X
fbem-5273	74	2	.	.	X
fbem-5273	74	3	theoretical	theoretical	ADJ
fbem-5273	74	4	analysis	analysis	NOUN
fbem-5273	74	5	and	and	CCONJ
fbem-5273	74	6	research	research	NOUN
fbem-5273	74	7	hypotheses	hypothesis	NOUN
fbem-5273	74	8	from	from	ADP
fbem-5273	74	9	the	the	DET
fbem-5273	74	10	research	research	NOUN
fbem-5273	74	11	results	result	NOUN
fbem-5273	74	12	at	at	ADP
fbem-5273	74	13	home	home	NOUN
fbem-5273	74	14	and	and	CCONJ
fbem-5273	74	15	abroad	abroad	ADV
fbem-5273	74	16	,	,	PUNCT
fbem-5273	74	17	it	it	PRON
fbem-5273	74	18	can	can	AUX
fbem-5273	74	19	be	be	AUX
fbem-5273	74	20	concluded	conclude	VERB
fbem-5273	74	21	that	that	SCONJ
fbem-5273	74	22	the	the	DET
fbem-5273	74	23	carbon	carbon	NOUN
fbem-5273	74	24	emissions	emission	NOUN
fbem-5273	74	25	of	of	ADP
fbem-5273	74	26	enterprises	enterprise	NOUN
fbem-5273	74	27	have	have	VERB
fbem-5273	74	28	a	a	DET
fbem-5273	74	29	significant	significant	ADJ
fbem-5273	74	30	negative	negative	ADJ
fbem-5273	74	31	impact	impact	NOUN
fbem-5273	74	32	on	on	ADP
fbem-5273	74	33	the	the	DET
fbem-5273	74	34	enterprise	enterprise	NOUN
fbem-5273	74	35	value	value	NOUN
fbem-5273	74	36	,	,	PUNCT
fbem-5273	74	37	and	and	CCONJ
fbem-5273	74	38	the	the	DET
fbem-5273	74	39	quality	quality	NOUN
fbem-5273	74	40	of	of	ADP
fbem-5273	74	41	carbon	carbon	NOUN
fbem-5273	74	42	information	information	NOUN
fbem-5273	74	43	disclosure	disclosure	NOUN
fbem-5273	74	44	has	have	VERB
fbem-5273	74	45	a	a	DET
fbem-5273	74	46	significant	significant	ADJ
fbem-5273	74	47	positive	positive	ADJ
fbem-5273	74	48	impact	impact	NOUN
fbem-5273	74	49	on	on	ADP
fbem-5273	74	50	the	the	DET
fbem-5273	74	51	enterprise	enterprise	NOUN
fbem-5273	74	52	value	value	NOUN
fbem-5273	74	53	to	to	ADP
fbem-5273	74	54	a	a	DET
fbem-5273	74	55	certain	certain	ADJ
fbem-5273	74	56	extent	extent	NOUN
fbem-5273	74	57	.	.	PUNCT
fbem-5273	75	1	in	in	ADP
fbem-5273	75	2	the	the	DET
fbem-5273	75	3	social	social	ADJ
fbem-5273	75	4	environment	environment	NOUN
fbem-5273	75	5	where	where	SCONJ
fbem-5273	75	6	the	the	DET
fbem-5273	75	7	state	state	NOUN
fbem-5273	75	8	strongly	strongly	ADV
fbem-5273	75	9	advocates	advocate	VERB
fbem-5273	75	10	low	low	ADJ
fbem-5273	75	11	-	-	PUNCT
fbem-5273	75	12	carbon	carbon	NOUN
fbem-5273	75	13	environmental	environmental	ADJ
fbem-5273	75	14	protection	protection	NOUN
fbem-5273	75	15	,	,	PUNCT
fbem-5273	75	16	this	this	DET
fbem-5273	75	17	paper	paper	NOUN
fbem-5273	75	18	aims	aim	VERB
fbem-5273	75	19	to	to	PART
fbem-5273	75	20	study	study	VERB
fbem-5273	75	21	the	the	DET
fbem-5273	75	22	relationship	relationship	NOUN
fbem-5273	75	23	between	between	ADP
fbem-5273	75	24	environmental	environmental	ADJ
fbem-5273	75	25	protection	protection	NOUN
fbem-5273	75	26	behavior	behavior	NOUN
fbem-5273	75	27	and	and	CCONJ
fbem-5273	75	28	corporate	corporate	ADJ
fbem-5273	75	29	financial	financial	ADJ
fbem-5273	75	30	performance	performance	NOUN
fbem-5273	75	31	in	in	ADP
fbem-5273	75	32	the	the	DET
fbem-5273	75	33	coal	coal	NOUN
fbem-5273	75	34	industry	industry	NOUN
fbem-5273	75	35	.	.	PUNCT
fbem-5273	76	1	based	base	VERB
fbem-5273	76	2	on	on	ADP
fbem-5273	76	3	encouraging	encourage	VERB
fbem-5273	76	4	enterprises	enterprise	NOUN
fbem-5273	76	5	to	to	PART
fbem-5273	76	6	disclose	disclose	VERB
fbem-5273	76	7	highquality	highquality	NOUN
fbem-5273	76	8	carbon	carbon	NOUN
fbem-5273	76	9	information	information	NOUN
fbem-5273	76	10	,	,	PUNCT
fbem-5273	76	11	so	so	SCONJ
fbem-5273	76	12	that	that	SCONJ
fbem-5273	76	13	all	all	DET
fbem-5273	76	14	industries	industry	NOUN
fbem-5273	76	15	can	can	AUX
fbem-5273	76	16	actively	actively	ADV
fbem-5273	76	17	participate	participate	VERB
fbem-5273	76	18	in	in	ADP
fbem-5273	76	19	energy	energy	NOUN
fbem-5273	76	20	conservation	conservation	NOUN
fbem-5273	76	21	,	,	PUNCT
fbem-5273	76	22	low	low	ADJ
fbem-5273	76	23	-	-	PUNCT
fbem-5273	76	24	carbon	carbon	NOUN
fbem-5273	76	25	and	and	CCONJ
fbem-5273	76	26	environmental	environmental	ADJ
fbem-5273	76	27	protection	protection	NOUN
fbem-5273	76	28	,	,	PUNCT
fbem-5273	76	29	so	so	SCONJ
fbem-5273	76	30	as	as	SCONJ
fbem-5273	76	31	to	to	PART
fbem-5273	76	32	improve	improve	VERB
fbem-5273	76	33	the	the	DET
fbem-5273	76	34	reputation	reputation	NOUN
fbem-5273	76	35	of	of	ADP
fbem-5273	76	36	enterprises	enterprise	NOUN
fbem-5273	76	37	on	on	ADP
fbem-5273	76	38	the	the	DET
fbem-5273	76	39	one	one	NUM
fbem-5273	76	40	hand	hand	NOUN
fbem-5273	76	41	,	,	PUNCT
fbem-5273	76	42	and	and	CCONJ
fbem-5273	76	43	improve	improve	VERB
fbem-5273	76	44	their	their	PRON
fbem-5273	76	45	financial	financial	ADJ
fbem-5273	76	46	performance	performance	NOUN
fbem-5273	76	47	on	on	ADP
fbem-5273	76	48	the	the	DET
fbem-5273	76	49	other	other	ADJ
fbem-5273	76	50	hand	hand	NOUN
fbem-5273	76	51	.	.	PUNCT
fbem-5273	77	1	while	while	SCONJ
fbem-5273	77	2	increasing	increase	VERB
fbem-5273	77	3	the	the	DET
fbem-5273	77	4	operating	operate	VERB
fbem-5273	77	5	income	income	NOUN
fbem-5273	77	6	of	of	ADP
fbem-5273	77	7	enterprises	enterprise	NOUN
fbem-5273	77	8	,	,	PUNCT
fbem-5273	77	9	enterprises	enterprise	NOUN
fbem-5273	77	10	are	be	AUX
fbem-5273	77	11	more	more	ADV
fbem-5273	77	12	proactive	proactive	ADJ
fbem-5273	77	13	in	in	ADP
fbem-5273	77	14	carbon	carbon	NOUN
fbem-5273	77	15	information	information	NOUN
fbem-5273	77	16	disclosure	disclosure	NOUN
fbem-5273	77	17	.	.	PUNCT
fbem-5273	78	1	therefore	therefore	ADV
fbem-5273	78	2	,	,	PUNCT
fbem-5273	78	3	based	base	VERB
fbem-5273	78	4	on	on	ADP
fbem-5273	78	5	the	the	DET
fbem-5273	78	6	above	above	ADJ
fbem-5273	78	7	analysis	analysis	NOUN
fbem-5273	78	8	,	,	PUNCT
fbem-5273	78	9	it	it	PRON
fbem-5273	78	10	is	be	AUX
fbem-5273	78	11	assumed	assume	VERB
fbem-5273	78	12	that	that	SCONJ
fbem-5273	78	13	carbon	carbon	NOUN
fbem-5273	78	14	information	information	NOUN
fbem-5273	78	15	disclosure	disclosure	NOUN
fbem-5273	78	16	has	have	VERB
fbem-5273	78	17	a	a	DET
fbem-5273	78	18	significant	significant	ADJ
fbem-5273	78	19	positive	positive	ADJ
fbem-5273	78	20	impact	impact	NOUN
fbem-5273	78	21	on	on	ADP
fbem-5273	78	22	corporate	corporate	ADJ
fbem-5273	78	23	financial	financial	ADJ
fbem-5273	78	24	performance	performance	NOUN
fbem-5273	78	25	.	.	PUNCT
fbem-5273	79	1	5	5	X
fbem-5273	79	2	.	.	X
fbem-5273	79	3	empirical	empirical	ADJ
fbem-5273	79	4	research	research	NOUN
fbem-5273	79	5	design	design	NOUN
fbem-5273	79	6	5.1	5.1	NUM
fbem-5273	79	7	.	.	PUNCT
fbem-5273	80	1	sample	sample	NOUN
fbem-5273	80	2	selection	selection	NOUN
fbem-5273	80	3	and	and	CCONJ
fbem-5273	80	4	data	datum	NOUN
fbem-5273	80	5	sources	source	NOUN
fbem-5273	80	6	this	this	DET
fbem-5273	80	7	paper	paper	NOUN
fbem-5273	80	8	mainly	mainly	ADV
fbem-5273	80	9	focuses	focus	VERB
fbem-5273	80	10	on	on	ADP
fbem-5273	80	11	the	the	DET
fbem-5273	80	12	coal	coal	NOUN
fbem-5273	80	13	industry	industry	NOUN
fbem-5273	80	14	,	,	PUNCT
fbem-5273	80	15	and	and	CCONJ
fbem-5273	80	16	selects	select	VERB
fbem-5273	80	17	the	the	DET
fbem-5273	80	18	coal	coal	NOUN
fbem-5273	80	19	industry	industry	NOUN
fbem-5273	80	20	that	that	PRON
fbem-5273	80	21	disclosed	disclose	VERB
fbem-5273	80	22	social	social	ADJ
fbem-5273	80	23	responsibility	responsibility	NOUN
fbem-5273	80	24	reports	report	NOUN
fbem-5273	80	25	from	from	ADP
fbem-5273	80	26	2020	2020	NUM
fbem-5273	80	27	to	to	ADP
fbem-5273	80	28	2022	2022	NUM
fbem-5273	80	29	as	as	ADP
fbem-5273	80	30	the	the	DET
fbem-5273	80	31	research	research	NOUN
fbem-5273	80	32	sample	sample	NOUN
fbem-5273	80	33	,	,	PUNCT
fbem-5273	80	34	and	and	CCONJ
fbem-5273	80	35	excludes	exclude	VERB
fbem-5273	80	36	the	the	DET
fbem-5273	80	37	following	follow	VERB
fbem-5273	80	38	samples	sample	NOUN
fbem-5273	80	39	:	:	PUNCT
fbem-5273	80	40	enterprises	enterprise	NOUN
fbem-5273	80	41	with	with	ADP
fbem-5273	80	42	missing	miss	VERB
fbem-5273	80	43	data	datum	NOUN
fbem-5273	80	44	in	in	ADP
fbem-5273	80	45	a	a	DET
fbem-5273	80	46	certain	certain	ADJ
fbem-5273	80	47	year	year	NOUN
fbem-5273	80	48	,	,	PUNCT
fbem-5273	80	49	st	st	PROPN
fbem-5273	80	50	enterprises	enterprise	NOUN
fbem-5273	80	51	and	and	CCONJ
fbem-5273	80	52	enterprises	enterprise	NOUN
fbem-5273	80	53	with	with	ADP
fbem-5273	80	54	extreme	extreme	ADJ
fbem-5273	80	55	worthiness	worthiness	NOUN
fbem-5273	80	56	.	.	PUNCT
fbem-5273	81	1	a	a	DET
fbem-5273	81	2	total	total	NOUN
fbem-5273	81	3	of	of	ADP
fbem-5273	81	4	about	about	ADV
fbem-5273	81	5	38	38	NUM
fbem-5273	81	6	sample	sample	NOUN
fbem-5273	81	7	companies	company	NOUN
fbem-5273	81	8	were	be	AUX
fbem-5273	81	9	obtained	obtain	VERB
fbem-5273	81	10	.	.	PUNCT
fbem-5273	82	1	the	the	DET
fbem-5273	82	2	corporate	corporate	ADJ
fbem-5273	82	3	financial	financial	ADJ
fbem-5273	82	4	data	datum	NOUN
fbem-5273	82	5	in	in	ADP
fbem-5273	82	6	this	this	DET
fbem-5273	82	7	article	article	NOUN
fbem-5273	82	8	are	be	AUX
fbem-5273	82	9	all	all	ADV
fbem-5273	82	10	from	from	ADP
fbem-5273	82	11	the	the	DET
fbem-5273	82	12	sina	sina	PROPN
fbem-5273	82	13	finance	finance	PROPN
fbem-5273	82	14	database	database	NOUN
fbem-5273	82	15	,	,	PUNCT
fbem-5273	82	16	and	and	CCONJ
fbem-5273	82	17	the	the	DET
fbem-5273	82	18	carbon	carbon	NOUN
fbem-5273	82	19	information	information	NOUN
fbem-5273	82	20	disclosure	disclosure	NOUN
fbem-5273	82	21	data	datum	NOUN
fbem-5273	82	22	is	be	AUX
fbem-5273	82	23	taken	take	VERB
fbem-5273	82	24	from	from	ADP
fbem-5273	82	25	hexun.com	hexun.com	X
fbem-5273	82	26	and	and	CCONJ
fbem-5273	82	27	sina	sina	PROPN
fbem-5273	82	28	finance	finance	PROPN
fbem-5273	82	29	.	.	PUNCT
fbem-5273	83	1	5.2	5.2	NUM
fbem-5273	83	2	.	.	PUNCT
fbem-5273	84	1	variable	variable	ADJ
fbem-5273	84	2	definition	definition	NOUN
fbem-5273	84	3	and	and	CCONJ
fbem-5273	84	4	model	model	NOUN
fbem-5273	84	5	construction	construction	NOUN
fbem-5273	84	6	1	1	NUM
fbem-5273	84	7	.	.	NUM
fbem-5273	84	8	explained	explain	VERB
fbem-5273	84	9	variables	variable	NOUN
fbem-5273	84	10	:	:	PUNCT
fbem-5273	84	11	in	in	ADP
fbem-5273	84	12	this	this	DET
fbem-5273	84	13	paper	paper	NOUN
fbem-5273	84	14	,	,	PUNCT
fbem-5273	84	15	relevant	relevant	ADJ
fbem-5273	84	16	indicators	indicator	NOUN
fbem-5273	84	17	such	such	ADJ
fbem-5273	84	18	as	as	ADP
fbem-5273	84	19	return	return	NOUN
fbem-5273	84	20	on	on	ADP
fbem-5273	84	21	total	total	ADJ
fbem-5273	84	22	assets	asset	NOUN
fbem-5273	84	23	(	(	PUNCT
fbem-5273	84	24	roa	roa	NOUN
fbem-5273	84	25	)	)	PUNCT
fbem-5273	84	26	and	and	CCONJ
fbem-5273	84	27	return	return	VERB
fbem-5273	84	28	on	on	ADP
fbem-5273	84	29	net	net	ADJ
fbem-5273	84	30	assets	asset	NOUN
fbem-5273	84	31	(	(	PUNCT
fbem-5273	84	32	roe	roe	NOUN
fbem-5273	84	33	)	)	PUNCT
fbem-5273	84	34	are	be	AUX
fbem-5273	84	35	selected	select	VERB
fbem-5273	84	36	.	.	PUNCT
fbem-5273	85	1	among	among	ADP
fbem-5273	85	2	them	they	PRON
fbem-5273	85	3	,	,	PUNCT
fbem-5273	85	4	roe	roe	PROPN
fbem-5273	85	5	mainly	mainly	ADV
fbem-5273	85	6	evaluates	evaluate	VERB
fbem-5273	85	7	the	the	DET
fbem-5273	85	8	level	level	NOUN
fbem-5273	85	9	of	of	ADP
fbem-5273	85	10	capital	capital	NOUN
fbem-5273	85	11	income	income	NOUN
fbem-5273	85	12	of	of	ADP
fbem-5273	85	13	enterprises	enterprise	NOUN
fbem-5273	85	14	from	from	ADP
fbem-5273	85	15	the	the	DET
fbem-5273	85	16	perspective	perspective	NOUN
fbem-5273	85	17	of	of	ADP
fbem-5273	85	18	investors	investor	NOUN
fbem-5273	85	19	,	,	PUNCT
fbem-5273	85	20	and	and	CCONJ
fbem-5273	85	21	roa	roa	NOUN
fbem-5273	85	22	mainly	mainly	ADV
fbem-5273	85	23	reflects	reflect	VERB
fbem-5273	85	24	the	the	DET
fbem-5273	85	25	overall	overall	ADJ
fbem-5273	85	26	profitability	profitability	NOUN
fbem-5273	85	27	of	of	ADP
fbem-5273	85	28	enterprises	enterprise	NOUN
fbem-5273	85	29	.	.	PUNCT
fbem-5273	86	1	therefore	therefore	ADV
fbem-5273	86	2	,	,	PUNCT
fbem-5273	86	3	in	in	ADP
fbem-5273	86	4	this	this	DET
fbem-5273	86	5	paper	paper	NOUN
fbem-5273	86	6	,	,	PUNCT
fbem-5273	86	7	return	return	VERB
fbem-5273	86	8	on	on	ADP
fbem-5273	86	9	total	total	ADJ
fbem-5273	86	10	assets	asset	NOUN
fbem-5273	86	11	(	(	PUNCT
fbem-5273	86	12	roa	roa	NOUN
fbem-5273	86	13	)	)	PUNCT
fbem-5273	86	14	is	be	AUX
fbem-5273	86	15	used	use	VERB
fbem-5273	86	16	to	to	PART
fbem-5273	86	17	evaluate	evaluate	VERB
fbem-5273	86	18	the	the	DET
fbem-5273	86	19	financial	financial	ADJ
fbem-5273	86	20	performance	performance	NOUN
fbem-5273	86	21	of	of	ADP
fbem-5273	86	22	enterprises	enterprise	NOUN
fbem-5273	86	23	,	,	PUNCT
fbem-5273	86	24	and	and	CCONJ
fbem-5273	86	25	return	return	VERB
fbem-5273	86	26	on	on	ADP
fbem-5273	86	27	equity	equity	NOUN
fbem-5273	86	28	(	(	PUNCT
fbem-5273	86	29	roe	roe	PROPN
fbem-5273	86	30	)	)	PUNCT
fbem-5273	86	31	is	be	AUX
fbem-5273	86	32	selected	select	VERB
fbem-5273	86	33	for	for	ADP
fbem-5273	86	34	robustness	robustness	NOUN
fbem-5273	86	35	testing	testing	NOUN
fbem-5273	86	36	.	.	PUNCT
fbem-5273	87	1	2	2	X
fbem-5273	87	2	.	.	X
fbem-5273	87	3	explanatory	explanatory	ADJ
fbem-5273	87	4	variables	variable	NOUN
fbem-5273	87	5	:	:	PUNCT
fbem-5273	87	6	since	since	SCONJ
fbem-5273	87	7	china	china	PROPN
fbem-5273	87	8	's	's	PART
fbem-5273	87	9	carbon	carbon	NOUN
fbem-5273	87	10	information	information	NOUN
fbem-5273	87	11	disclosure	disclosure	NOUN
fbem-5273	87	12	system	system	NOUN
fbem-5273	87	13	is	be	AUX
fbem-5273	87	14	not	not	PART
fbem-5273	87	15	very	very	ADV
fbem-5273	87	16	perfect	perfect	ADJ
fbem-5273	87	17	,	,	PUNCT
fbem-5273	87	18	and	and	CCONJ
fbem-5273	87	19	it	it	PRON
fbem-5273	87	20	is	be	AUX
fbem-5273	87	21	not	not	PART
fbem-5273	87	22	stipulated	stipulate	VERB
fbem-5273	87	23	as	as	ADP
fbem-5273	87	24	a	a	DET
fbem-5273	87	25	mandatory	mandatory	ADJ
fbem-5273	87	26	disclosure	disclosure	NOUN
fbem-5273	87	27	project	project	NOUN
fbem-5273	87	28	,	,	PUNCT
fbem-5273	87	29	there	there	PRON
fbem-5273	87	30	is	be	VERB
fbem-5273	87	31	less	less	ADJ
fbem-5273	87	32	carbon	carbon	NOUN
fbem-5273	87	33	information	information	NOUN
fbem-5273	87	34	disclosure	disclosure	NOUN
fbem-5273	87	35	management	management	NOUN
fbem-5273	87	36	data	datum	NOUN
fbem-5273	87	37	for	for	ADP
fbem-5273	87	38	coal	coal	NOUN
fbem-5273	87	39	industry	industry	NOUN
fbem-5273	87	40	enterprises	enterprise	NOUN
fbem-5273	87	41	.	.	PUNCT
fbem-5273	88	1	therefore	therefore	ADV
fbem-5273	88	2	,	,	PUNCT
fbem-5273	88	3	the	the	DET
fbem-5273	88	4	carbon	carbon	NOUN
fbem-5273	88	5	information	information	NOUN
fbem-5273	88	6	disclosure	disclosure	NOUN
fbem-5273	88	7	in	in	ADP
fbem-5273	88	8	this	this	DET
fbem-5273	88	9	paper	paper	NOUN
fbem-5273	88	10	is	be	AUX
fbem-5273	88	11	combined	combine	VERB
fbem-5273	88	12	with	with	ADP
fbem-5273	88	13	other	other	ADJ
fbem-5273	88	14	environmental	environmental	ADJ
fbem-5273	88	15	disclosures	disclosure	NOUN
fbem-5273	88	16	,	,	PUNCT
fbem-5273	88	17	and	and	CCONJ
fbem-5273	88	18	the	the	DET
fbem-5273	88	19	replacement	replacement	NOUN
fbem-5273	88	20	data	datum	NOUN
fbem-5273	88	21	related	relate	VERB
fbem-5273	88	22	to	to	ADP
fbem-5273	88	23	carbon	carbon	NOUN
fbem-5273	88	24	information	information	NOUN
fbem-5273	88	25	disclosure	disclosure	NOUN
fbem-5273	88	26	are	be	AUX
fbem-5273	88	27	obtained	obtain	VERB
fbem-5273	88	28	from	from	ADP
fbem-5273	88	29	the	the	DET
fbem-5273	88	30	information	information	NOUN
fbem-5273	88	31	rating	rating	NOUN
fbem-5273	88	32	database	database	NOUN
fbem-5273	88	33	of	of	ADP
fbem-5273	88	34	authoritative	authoritative	ADJ
fbem-5273	88	35	institutions	institution	NOUN
fbem-5273	88	36	.	.	PUNCT
fbem-5273	89	1	3	3	X
fbem-5273	89	2	.	.	X
fbem-5273	89	3	control	control	NOUN
fbem-5273	89	4	variables	variable	NOUN
fbem-5273	89	5	:	:	PUNCT
fbem-5273	89	6	the	the	DET
fbem-5273	89	7	variables	variable	NOUN
fbem-5273	89	8	in	in	ADP
fbem-5273	89	9	this	this	DET
fbem-5273	89	10	paper	paper	NOUN
fbem-5273	89	11	generally	generally	ADV
fbem-5273	89	12	select	select	VERB
fbem-5273	89	13	the	the	DET
fbem-5273	89	14	variables	variable	NOUN
fbem-5273	89	15	of	of	ADP
fbem-5273	89	16	enterprise	enterprise	NOUN
fbem-5273	89	17	growth	growth	NOUN
fbem-5273	89	18	,	,	PUNCT
fbem-5273	89	19	asset	asset	NOUN
fbem-5273	89	20	turnover	turnover	NOUN
fbem-5273	89	21	speed	speed	NOUN
fbem-5273	89	22	(	(	PUNCT
fbem-5273	89	23	atr	atr	PROPN
fbem-5273	89	24	)	)	PUNCT
fbem-5273	89	25	,	,	PUNCT
fbem-5273	89	26	enterprise	enterprise	NOUN
fbem-5273	89	27	profitability	profitability	NOUN
fbem-5273	89	28	(	(	PUNCT
fbem-5273	89	29	npr	npr	PROPN
fbem-5273	89	30	)	)	PUNCT
fbem-5273	89	31	,	,	PUNCT
fbem-5273	89	32	and	and	CCONJ
fbem-5273	89	33	equity	equity	NOUN
fbem-5273	89	34	concentration	concentration	NOUN
fbem-5273	89	35	(	(	PUNCT
fbem-5273	89	36	stock	stock	NOUN
fbem-5273	89	37	)	)	PUNCT
fbem-5273	89	38	as	as	ADP
fbem-5273	89	39	the	the	DET
fbem-5273	89	40	research	research	NOUN
fbem-5273	89	41	variables	variable	NOUN
fbem-5273	89	42	of	of	ADP
fbem-5273	89	43	this	this	DET
fbem-5273	89	44	paper	paper	NOUN
fbem-5273	89	45	,	,	PUNCT
fbem-5273	89	46	and	and	CCONJ
fbem-5273	89	47	summarize	summarize	VERB
fbem-5273	89	48	all	all	DET
fbem-5273	89	49	the	the	DET
fbem-5273	89	50	above	above	ADJ
fbem-5273	89	51	variables	variable	NOUN
fbem-5273	89	52	into	into	ADP
fbem-5273	89	53	table	table	NOUN
fbem-5273	89	54	1	1	NUM
fbem-5273	89	55	.	.	SYM
fbem-5273	89	56	4	4	NUM
fbem-5273	89	57	.	.	PUNCT
fbem-5273	89	58	model	model	NOUN
fbem-5273	89	59	construction	construction	NOUN
fbem-5273	89	60	:	:	PUNCT
fbem-5273	89	61	based	base	VERB
fbem-5273	89	62	on	on	ADP
fbem-5273	89	63	the	the	DET
fbem-5273	89	64	relevant	relevant	ADJ
fbem-5273	89	65	variables	variable	NOUN
fbem-5273	89	66	in	in	ADP
fbem-5273	89	67	table	table	NOUN
fbem-5273	89	68	1	1	NUM
fbem-5273	89	69	,	,	PUNCT
fbem-5273	89	70	this	this	DET
fbem-5273	89	71	paper	paper	NOUN
fbem-5273	89	72	establishes	establish	VERB
fbem-5273	89	73	the	the	DET
fbem-5273	89	74	following	follow	VERB
fbem-5273	89	75	models	model	NOUN
fbem-5273	89	76	of	of	ADP
fbem-5273	89	77	carbon	carbon	NOUN
fbem-5273	89	78	information	information	NOUN
fbem-5273	89	79	disclosure	disclosure	NOUN
fbem-5273	89	80	and	and	CCONJ
fbem-5273	89	81	financial	financial	ADJ
fbem-5273	89	82	performance	performance	NOUN
fbem-5273	89	83	based	base	VERB
fbem-5273	89	84	on	on	ADP
fbem-5273	89	85	32	32	NUM
fbem-5273	89	86	the	the	DET
fbem-5273	89	87	data	datum	NOUN
fbem-5273	89	88	,	,	PUNCT
fbem-5273	89	89	as	as	SCONJ
fbem-5273	89	90	follows	follow	VERB
fbem-5273	89	91	:	:	PUNCT
fbem-5273	89	92	roai	roai	NOUN
fbem-5273	89	93	,	,	PUNCT
fbem-5273	89	94	t	t	X
fbem-5273	89	95	=	=	SYM
fbem-5273	89	96	β0+β1cdii	β0+β1cdii	NUM
fbem-5273	89	97	,	,	PUNCT
fbem-5273	89	98	t+β3growthi	t+β3growthi	PROPN
fbem-5273	89	99	,	,	PUNCT
fbem-5273	89	100	t+β3atri	t+β3atri	PROPN
fbem-5273	89	101	,	,	PUNCT
fbem-5273	89	102	t+β4npri	t+β4npri	NOUN
fbem-5273	89	103	,	,	PUNCT
fbem-5273	89	104	t+β5stock+ɑ∑i	t+β5stock+ɑ∑i	PROPN
fbem-5273	89	105	,	,	PUNCT
fbem-5273	89	106	t	t	PROPN
fbem-5273	89	107	table	table	NOUN
fbem-5273	89	108	1	1	NUM
fbem-5273	89	109	.	.	PUNCT
fbem-5273	89	110	variable	variable	ADJ
fbem-5273	89	111	definition	definition	NOUN
fbem-5273	89	112	tables	table	VERB
fbem-5273	89	113	the	the	DET
fbem-5273	89	114	variable	variable	ADJ
fbem-5273	89	115	type	type	NOUN
fbem-5273	89	116	the	the	DET
fbem-5273	89	117	variable	variable	ADJ
fbem-5273	89	118	name	name	NOUN
fbem-5273	89	119	variable	variable	ADJ
fbem-5273	89	120	symbol	symbol	NOUN
fbem-5273	89	121	variable	variable	ADJ
fbem-5273	89	122	definitions	definition	NOUN
fbem-5273	89	123	dependent	dependent	ADJ
fbem-5273	89	124	variable	variable	ADJ
fbem-5273	89	125	corporate	corporate	ADJ
fbem-5273	89	126	financial	financial	ADJ
fbem-5273	89	127	performance	performance	NOUN
fbem-5273	89	128	roa	roa	NOUN
fbem-5273	89	129	return	return	NOUN
fbem-5273	89	130	on	on	ADP
fbem-5273	89	131	total	total	ADJ
fbem-5273	89	132	assets	asset	NOUN
fbem-5273	89	133	argument	argument	NOUN
fbem-5273	89	134	level	level	NOUN
fbem-5273	89	135	of	of	ADP
fbem-5273	89	136	carbon	carbon	NOUN
fbem-5273	89	137	disclosure	disclosure	NOUN
fbem-5273	89	138	cdi	cdi	PROPN
fbem-5273	89	139	(	(	PUNCT
fbem-5273	89	140	sina	sina	PROPN
fbem-5273	89	141	finance	finance	PROPN
fbem-5273	89	142	network	network	PROPN
fbem-5273	89	143	summary	summary	NOUN
fbem-5273	89	144	score	score	NOUN
fbem-5273	89	145	)	)	PUNCT
fbem-5273	89	146	control	control	NOUN
fbem-5273	89	147	variables	variable	VERB
fbem-5273	89	148	business	business	NOUN
fbem-5273	89	149	growth	growth	NOUN
fbem-5273	89	150	growth	growth	NOUN
fbem-5273	89	151	total	total	NOUN
fbem-5273	89	152	revenue	revenue	NOUN
fbem-5273	89	153	growth	growth	NOUN
fbem-5273	89	154	rate	rate	NOUN
fbem-5273	89	155	control	control	PROPN
fbem-5273	89	156	variables	variable	VERB
fbem-5273	89	157	asset	asset	NOUN
fbem-5273	89	158	turnover	turnover	NOUN
fbem-5273	89	159	speed	speed	NOUN
fbem-5273	89	160	atr	atr	NOUN
fbem-5273	89	161	asset	asset	NOUN
fbem-5273	89	162	turnover	turnover	NOUN
fbem-5273	89	163	control	control	NOUN
fbem-5273	89	164	variables	variable	VERB
fbem-5273	89	165	business	business	NOUN
fbem-5273	89	166	profitability	profitability	PROPN
fbem-5273	89	167	npr	npr	PROPN
fbem-5273	89	168	net	net	ADJ
fbem-5273	89	169	profit	profit	NOUN
fbem-5273	89	170	margin	margin	NOUN
fbem-5273	89	171	control	control	NOUN
fbem-5273	89	172	variables	variable	VERB
fbem-5273	89	173	equity	equity	NOUN
fbem-5273	89	174	concentration	concentration	NOUN
fbem-5273	89	175	stock	stock	NOUN
fbem-5273	89	176	the	the	DET
fbem-5273	89	177	sum	sum	NOUN
fbem-5273	89	178	of	of	ADP
fbem-5273	89	179	the	the	DET
fbem-5273	89	180	shareholding	shareholding	NOUN
fbem-5273	89	181	ratios	ratio	NOUN
fbem-5273	89	182	of	of	ADP
fbem-5273	89	183	the	the	DET
fbem-5273	89	184	top	top	ADJ
fbem-5273	89	185	10	10	NUM
fbem-5273	89	186	shareholders	shareholder	NOUN
fbem-5273	89	187	5.3	5.3	NUM
fbem-5273	89	188	.	.	PUNCT
fbem-5273	90	1	empirical	empirical	ADJ
fbem-5273	90	2	analysis	analysis	NOUN
fbem-5273	90	3	1	1	NUM
fbem-5273	90	4	.	.	PUNCT
fbem-5273	90	5	descriptive	descriptive	ADJ
fbem-5273	90	6	statistical	statistical	ADJ
fbem-5273	90	7	analysis	analysis	NOUN
fbem-5273	90	8	for	for	ADP
fbem-5273	90	9	the	the	DET
fbem-5273	90	10	variables	variable	NOUN
fbem-5273	90	11	involved	involve	VERB
fbem-5273	90	12	above	above	ADV
fbem-5273	90	13	,	,	PUNCT
fbem-5273	90	14	the	the	DET
fbem-5273	90	15	calculation	calculation	NOUN
fbem-5273	90	16	is	be	AUX
fbem-5273	90	17	carried	carry	VERB
fbem-5273	90	18	out	out	ADP
fbem-5273	90	19	in	in	ADP
fbem-5273	90	20	combination	combination	NOUN
fbem-5273	90	21	with	with	ADP
fbem-5273	90	22	the	the	DET
fbem-5273	90	23	model	model	NOUN
fbem-5273	90	24	designed	design	VERB
fbem-5273	90	25	in	in	ADP
fbem-5273	90	26	the	the	DET
fbem-5273	90	27	paper	paper	NOUN
fbem-5273	90	28	.	.	PUNCT
fbem-5273	91	1	descriptive	descriptive	ADJ
fbem-5273	91	2	statistics	statistic	NOUN
fbem-5273	91	3	can	can	AUX
fbem-5273	91	4	be	be	AUX
fbem-5273	91	5	found	find	VERB
fbem-5273	91	6	in	in	ADP
fbem-5273	91	7	table	table	NOUN
fbem-5273	91	8	2	2	NUM
fbem-5273	91	9	.	.	PUNCT
fbem-5273	91	10	table	table	NOUN
fbem-5273	91	11	2	2	NUM
fbem-5273	91	12	.	.	PUNCT
fbem-5273	91	13	descriptive	descriptive	ADJ
fbem-5273	91	14	statistics	statistic	NOUN
fbem-5273	91	15	table	table	NOUN
fbem-5273	91	16	variable	variable	ADJ
fbem-5273	91	17	symbol	symbol	NOUN
fbem-5273	91	18	number	number	NOUN
fbem-5273	91	19	of	of	ADP
fbem-5273	91	20	samples	sample	NOUN
fbem-5273	91	21	minimum	minimum	ADJ
fbem-5273	91	22	maximum	maximum	ADJ
fbem-5273	91	23	median	median	ADJ
fbem-5273	91	24	average	average	ADJ
fbem-5273	91	25	standard	standard	ADJ
fbem-5273	91	26	deviation	deviation	NOUN
fbem-5273	91	27	roa	roa	PROPN
fbem-5273	91	28	38	38	NUM
fbem-5273	91	29	-0.0082	-0.0082	NOUN
fbem-5273	91	30	0.2641	0.2641	NUM
fbem-5273	91	31	0.0987	0.0987	NUM
fbem-5273	91	32	0.0978	0.0978	NUM
fbem-5273	91	33	0.0634	0.0634	NUM
fbem-5273	91	34	cdi	cdi	NOUN
fbem-5273	91	35	38	38	NUM
fbem-5273	91	36	42.2900	42.2900	NUM
fbem-5273	91	37	81.6100	81.6100	NUM
fbem-5273	91	38	58.6750	58.6750	NUM
fbem-5273	91	39	60.9118	60.9118	NUM
fbem-5273	91	40	8.6566	8.6566	NUM
fbem-5273	91	41	growth	growth	NOUN
fbem-5273	91	42	38	38	NUM
fbem-5273	91	43	0.0071	0.0071	NUM
fbem-5273	91	44	0.7806	0.7806	NUM
fbem-5273	91	45	0.2033	0.2033	NUM
fbem-5273	91	46	0.2438	0.2438	NUM
fbem-5273	91	47	0.1709	0.1709	NOUN
fbem-5273	91	48	atr	atr	NOUN
fbem-5273	91	49	38	38	NUM
fbem-5273	91	50	0.2200	0.2200	NUM
fbem-5273	91	51	3.4200	3.4200	NUM
fbem-5273	91	52	0.4650	0.4650	NUM
fbem-5273	91	53	0.6526	0.6526	NUM
fbem-5273	91	54	0.5937	0.5937	NUM
fbem-5273	91	55	npr	npr	PROPN
fbem-5273	91	56	38	38	NUM
fbem-5273	91	57	-0.0404	-0.0404	NOUN
fbem-5273	91	58	0.3676	0.3676	NUM
fbem-5273	91	59	0.1871	0.1871	NUM
fbem-5273	91	60	0.1575	0.1575	NUM
fbem-5273	91	61	0.1183	0.1183	NUM
fbem-5273	91	62	stock	stock	NOUN
fbem-5273	91	63	38	38	NUM
fbem-5273	91	64	0.3302	0.3302	NUM
fbem-5273	91	65	0.9315	0.9315	NUM
fbem-5273	91	66	0.6682	0.6682	NUM
fbem-5273	91	67	0.6427	0.6427	NUM
fbem-5273	91	68	0.1504	0.1504	NUM
fbem-5273	91	69	it	it	PRON
fbem-5273	91	70	can	can	AUX
fbem-5273	91	71	be	be	AUX
fbem-5273	91	72	seen	see	VERB
fbem-5273	91	73	from	from	ADP
fbem-5273	91	74	table	table	NOUN
fbem-5273	91	75	2	2	NUM
fbem-5273	91	76	that	that	PRON
fbem-5273	91	77	the	the	DET
fbem-5273	91	78	median	median	ADJ
fbem-5273	91	79	return	return	NOUN
fbem-5273	91	80	on	on	ADP
fbem-5273	91	81	total	total	ADJ
fbem-5273	91	82	assets	asset	NOUN
fbem-5273	91	83	of	of	ADP
fbem-5273	91	84	the	the	DET
fbem-5273	91	85	38	38	NUM
fbem-5273	91	86	coal	coal	NOUN
fbem-5273	91	87	industries	industry	NOUN
fbem-5273	91	88	is	be	AUX
fbem-5273	91	89	0.0987	0.0987	NUM
fbem-5273	91	90	,	,	PUNCT
fbem-5273	91	91	and	and	CCONJ
fbem-5273	91	92	the	the	DET
fbem-5273	91	93	average	average	ADJ
fbem-5273	91	94	value	value	NOUN
fbem-5273	91	95	is	be	AUX
fbem-5273	91	96	0.0978	0.0978	NUM
fbem-5273	91	97	,	,	PUNCT
fbem-5273	91	98	which	which	PRON
fbem-5273	91	99	shows	show	VERB
fbem-5273	91	100	that	that	SCONJ
fbem-5273	91	101	the	the	DET
fbem-5273	91	102	financial	financial	ADJ
fbem-5273	91	103	performance	performance	NOUN
fbem-5273	91	104	distribution	distribution	NOUN
fbem-5273	91	105	of	of	ADP
fbem-5273	91	106	the	the	DET
fbem-5273	91	107	sample	sample	NOUN
fbem-5273	91	108	enterprises	enterprise	NOUN
fbem-5273	91	109	in	in	ADP
fbem-5273	91	110	the	the	DET
fbem-5273	91	111	coal	coal	NOUN
fbem-5273	91	112	industry	industry	NOUN
fbem-5273	91	113	is	be	AUX
fbem-5273	91	114	relatively	relatively	ADV
fbem-5273	91	115	even	even	ADV
fbem-5273	91	116	.	.	PUNCT
fbem-5273	92	1	the	the	DET
fbem-5273	92	2	minimum	minimum	ADJ
fbem-5273	92	3	value	value	NOUN
fbem-5273	92	4	of	of	ADP
fbem-5273	92	5	carbon	carbon	NOUN
fbem-5273	92	6	information	information	NOUN
fbem-5273	92	7	disclosure	disclosure	NOUN
fbem-5273	92	8	of	of	ADP
fbem-5273	92	9	38	38	NUM
fbem-5273	92	10	coal	coal	NOUN
fbem-5273	92	11	industry	industry	NOUN
fbem-5273	92	12	sample	sample	NOUN
fbem-5273	92	13	enterprises	enterprise	NOUN
fbem-5273	92	14	is	be	AUX
fbem-5273	92	15	42.29	42.29	NUM
fbem-5273	92	16	,	,	PUNCT
fbem-5273	92	17	and	and	CCONJ
fbem-5273	92	18	the	the	DET
fbem-5273	92	19	maximum	maximum	ADJ
fbem-5273	92	20	value	value	NOUN
fbem-5273	92	21	is	be	AUX
fbem-5273	92	22	81.61	81.61	NUM
fbem-5273	92	23	,	,	PUNCT
fbem-5273	92	24	indicating	indicate	VERB
fbem-5273	92	25	that	that	SCONJ
fbem-5273	92	26	in	in	ADP
fbem-5273	92	27	the	the	DET
fbem-5273	92	28	coal	coal	NOUN
fbem-5273	92	29	industry	industry	NOUN
fbem-5273	92	30	,	,	PUNCT
fbem-5273	92	31	china	china	PROPN
fbem-5273	92	32	's	's	PART
fbem-5273	92	33	coal	coal	NOUN
fbem-5273	92	34	industry	industry	NOUN
fbem-5273	92	35	attaches	attach	VERB
fbem-5273	92	36	better	well	ADJ
fbem-5273	92	37	importance	importance	NOUN
fbem-5273	92	38	to	to	PART
fbem-5273	92	39	carbon	carbon	VERB
fbem-5273	92	40	information	information	NOUN
fbem-5273	92	41	disclosure	disclosure	NOUN
fbem-5273	92	42	than	than	ADP
fbem-5273	92	43	other	other	ADJ
fbem-5273	92	44	industries	industry	NOUN
fbem-5273	92	45	,	,	PUNCT
fbem-5273	92	46	and	and	CCONJ
fbem-5273	92	47	its	its	PRON
fbem-5273	92	48	overall	overall	ADJ
fbem-5273	92	49	level	level	NOUN
fbem-5273	92	50	of	of	ADP
fbem-5273	92	51	carbon	carbon	NOUN
fbem-5273	92	52	information	information	NOUN
fbem-5273	92	53	disclosure	disclosure	NOUN
fbem-5273	92	54	is	be	AUX
fbem-5273	92	55	average	average	ADJ
fbem-5273	92	56	.	.	PUNCT
fbem-5273	93	1	2	2	X
fbem-5273	93	2	.	.	X
fbem-5273	93	3	correlation	correlation	NOUN
fbem-5273	93	4	analysis	analysis	NOUN
fbem-5273	93	5	in	in	ADP
fbem-5273	93	6	order	order	NOUN
fbem-5273	93	7	to	to	PART
fbem-5273	93	8	ensure	ensure	VERB
fbem-5273	93	9	the	the	DET
fbem-5273	93	10	accuracy	accuracy	NOUN
fbem-5273	93	11	of	of	ADP
fbem-5273	93	12	the	the	DET
fbem-5273	93	13	correlation	correlation	NOUN
fbem-5273	93	14	analysis	analysis	NOUN
fbem-5273	93	15	,	,	PUNCT
fbem-5273	93	16	spss22.0	spss22.0	PROPN
fbem-5273	93	17	is	be	AUX
fbem-5273	93	18	used	use	VERB
fbem-5273	93	19	to	to	PART
fbem-5273	93	20	analyze	analyze	VERB
fbem-5273	93	21	the	the	DET
fbem-5273	93	22	correlation	correlation	NOUN
fbem-5273	93	23	between	between	ADP
fbem-5273	93	24	the	the	DET
fbem-5273	93	25	variables	variable	NOUN
fbem-5273	93	26	,	,	PUNCT
fbem-5273	93	27	and	and	CCONJ
fbem-5273	93	28	the	the	DET
fbem-5273	93	29	specific	specific	ADJ
fbem-5273	93	30	results	result	NOUN
fbem-5273	93	31	are	be	AUX
fbem-5273	93	32	shown	show	VERB
fbem-5273	93	33	in	in	ADP
fbem-5273	93	34	table	table	NOUN
fbem-5273	93	35	3	3	NUM
fbem-5273	93	36	.	.	PUNCT
fbem-5273	93	37	table	table	NOUN
fbem-5273	93	38	3	3	NUM
fbem-5273	93	39	.	.	PUNCT
fbem-5273	93	40	spearman	spearman	NOUN
fbem-5273	93	41	correlation	correlation	NOUN
fbem-5273	93	42	standard	standard	PROPN
fbem-5273	93	43	format	format	NOUN
fbem-5273	93	44	cdi	cdi	PROPN
fbem-5273	93	45	growth	growth	NOUN
fbem-5273	93	46	(	(	PUNCT
fbem-5273	93	47	total	total	ADJ
fbem-5273	93	48	revenue	revenue	NOUN
fbem-5273	93	49	growth	growth	NOUN
fbem-5273	93	50	rate	rate	NOUN
fbem-5273	93	51	)	)	PUNCT
fbem-5273	93	52	0.214	0.214	NUM
fbem-5273	93	53	*	*	PUNCT
fbem-5273	93	54	*	*	PUNCT
fbem-5273	93	55	roa	roa	PROPN
fbem-5273	93	56	(	(	PUNCT
fbem-5273	93	57	return	return	VERB
fbem-5273	93	58	on	on	ADP
fbem-5273	93	59	total	total	ADJ
fbem-5273	93	60	assets	asset	NOUN
fbem-5273	93	61	)	)	PUNCT
fbem-5273	93	62	0.554	0.554	NUM
fbem-5273	93	63	*	*	X
fbem-5273	93	64	*	*	PUNCT
fbem-5273	93	65	npr	npr	X
fbem-5273	93	66	(	(	PUNCT
fbem-5273	93	67	net	net	ADJ
fbem-5273	93	68	profit	profit	NOUN
fbem-5273	93	69	margin	margin	NOUN
fbem-5273	93	70	)	)	PUNCT
fbem-5273	93	71	0.450	0.450	NUM
fbem-5273	93	72	*	*	PUNCT
fbem-5273	93	73	*	*	PUNCT
fbem-5273	93	74	stock	stock	NOUN
fbem-5273	93	75	(	(	PUNCT
fbem-5273	93	76	the	the	DET
fbem-5273	93	77	sum	sum	NOUN
fbem-5273	93	78	of	of	ADP
fbem-5273	93	79	the	the	DET
fbem-5273	93	80	shareholding	shareholding	NOUN
fbem-5273	93	81	ratios	ratio	NOUN
fbem-5273	93	82	of	of	ADP
fbem-5273	93	83	the	the	DET
fbem-5273	93	84	top	top	ADJ
fbem-5273	93	85	10	10	NUM
fbem-5273	93	86	shareholders	shareholder	NOUN
fbem-5273	93	87	)	)	PUNCT
fbem-5273	93	88	0.440	0.440	NUM
fbem-5273	93	89	*	*	PUNCT
fbem-5273	93	90	*	*	X
fbem-5273	93	91	atr	atr	PROPN
fbem-5273	93	92	(	(	PUNCT
fbem-5273	93	93	asset	asset	NOUN
fbem-5273	93	94	turnover	turnover	NOUN
fbem-5273	93	95	)	)	PUNCT
fbem-5273	93	96	-0.008	-0.008	X
fbem-5273	94	1	*	*	PUNCT
fbem-5273	94	2	p<0.05	p<0.05	NOUN
fbem-5273	94	3	*	*	PUNCT
fbem-5273	94	4	*	*	PUNCT
fbem-5273	94	5	p<0.01	p<0.01	PRON
fbem-5273	94	6	table	table	NOUN
fbem-5273	94	7	4	4	NUM
fbem-5273	94	8	.	.	PUNCT
fbem-5273	95	1	regression	regression	NOUN
fbem-5273	95	2	coefficient	coefficient	NOUN
fbem-5273	95	3	(	(	PUNCT
fbem-5273	95	4	intermediate	intermediate	ADJ
fbem-5273	95	5	process	process	NOUN
fbem-5273	95	6	)	)	PUNCT
fbem-5273	95	7	(	(	PUNCT
fbem-5273	95	8	n=38	n=38	NOUN
fbem-5273	95	9	)	)	PUNCT
fbem-5273	95	10	non	non	ADJ
fbem-5273	95	11	-	-	ADJ
fbem-5273	95	12	normalized	normalize	VERB
fbem-5273	95	13	coefficients	coefficient	NOUN
fbem-5273	95	14	normalization	normalization	NOUN
fbem-5273	95	15	factor	factor	NOUN
fbem-5273	95	16	t	t	PROPN
fbem-5273	95	17	　 	　 	SPACE
fbem-5273	95	18	p	p	NOUN
fbem-5273	95	19	　 	　 	SPACE
fbem-5273	95	20	95	95	NUM
fbem-5273	95	21	%	%	NOUN
fbem-5273	95	22	ci	ci	PROPN
fbem-5273	95	23	vif	vif	PROPN
fbem-5273	95	24	　 	　 	SPACE
fbem-5273	95	25	b	b	NOUN
fbem-5273	95	26	　 	　 	SPACE
fbem-5273	95	27	标准误	标准误	NOUN
fbem-5273	95	28	　 	　 	SPACE
fbem-5273	95	29	beta	beta	NOUN
fbem-5273	95	30	　 	　 	SPACE
fbem-5273	95	31	constant	constant	ADJ
fbem-5273	95	32	51.138	51.138	NUM
fbem-5273	95	33	5.929	5.929	NUM
fbem-5273	95	34	8.625	8.625	NUM
fbem-5273	95	35	0.000	0.000	NUM
fbem-5273	95	36	*	*	PUNCT
fbem-5273	96	1	*	*	PUNCT
fbem-5273	96	2	39.517	39.517	NUM
fbem-5273	96	3	~	~	SYM
fbem-5273	96	4	62.759	62.759	NUM
fbem-5273	96	5	roa	roa	NOUN
fbem-5273	96	6	(	(	PUNCT
fbem-5273	96	7	return	return	VERB
fbem-5273	96	8	on	on	ADP
fbem-5273	96	9	total	total	ADJ
fbem-5273	96	10	assets	asset	NOUN
fbem-5273	96	11	)	)	PUNCT
fbem-5273	96	12	71.397	71.397	NUM
fbem-5273	96	13	37.795	37.795	NUM
fbem-5273	96	14	0.523	0.523	NUM
fbem-5273	96	15	1.889	1.889	NUM
fbem-5273	96	16	0.068	0.068	NUM
fbem-5273	96	17	-2.680	-2.680	PROPN
fbem-5273	96	18	~	~	PUNCT
fbem-5273	96	19	145.474	145.474	NUM
fbem-5273	96	20	4.265	4.265	NUM
fbem-5273	96	21	npr	npr	X
fbem-5273	96	22	(	(	PUNCT
fbem-5273	96	23	net	net	ADJ
fbem-5273	96	24	profit	profit	NOUN
fbem-5273	96	25	margin	margin	NOUN
fbem-5273	96	26	)	)	PUNCT
fbem-5273	96	27	-18.764	-18.764	PROPN
fbem-5273	96	28	22.66	22.66	NUM
fbem-5273	96	29	-0.256	-0.256	PUNCT
fbem-5273	96	30	-0.828	-0.828	PROPN
fbem-5273	96	31	0.014	0.014	NUM
fbem-5273	96	32	-63.177	-63.177	NUM
fbem-5273	96	33	~	~	PUNCT
fbem-5273	96	34	25.650	25.650	NUM
fbem-5273	96	35	5.334	5.334	NUM
fbem-5273	96	36	stock	stock	NOUN
fbem-5273	96	37	(	(	PUNCT
fbem-5273	96	38	the	the	DET
fbem-5273	96	39	sum	sum	NOUN
fbem-5273	96	40	of	of	ADP
fbem-5273	96	41	the	the	DET
fbem-5273	96	42	shareholding	shareholding	NOUN
fbem-5273	96	43	ratios	ratio	NOUN
fbem-5273	96	44	of	of	ADP
fbem-5273	96	45	the	the	DET
fbem-5273	96	46	top	top	ADJ
fbem-5273	96	47	10	10	NUM
fbem-5273	96	48	shareholders	shareholder	NOUN
fbem-5273	96	49	)	)	PUNCT
fbem-5273	96	50	19.256	19.256	NUM
fbem-5273	96	51	8.799	8.799	NUM
fbem-5273	96	52	0.334	0.334	NUM
fbem-5273	96	53	2.188	2.188	NUM
fbem-5273	96	54	0.036	0.036	NUM
fbem-5273	96	55	*	*	NUM
fbem-5273	96	56	2.009	2.009	NUM
fbem-5273	96	57	~	~	PUNCT
fbem-5273	96	58	36.503	36.503	NUM
fbem-5273	96	59	1.3	1.3	NUM
fbem-5273	96	60	growth	growth	NOUN
fbem-5273	96	61	(	(	PUNCT
fbem-5273	96	62	total	total	ADJ
fbem-5273	96	63	revenue	revenue	NOUN
fbem-5273	96	64	growth	growth	NOUN
fbem-5273	96	65	rate	rate	NOUN
fbem-5273	96	66	)	)	PUNCT
fbem-5273	96	67	-4.132	-4.132	PUNCT
fbem-5273	96	68	2.045	2.045	NUM
fbem-5273	96	69	-0.312	-0.312	PUNCT
fbem-5273	96	70	-2.021	-2.021	NUM
fbem-5273	96	71	0.052	0.052	NUM
fbem-5273	96	72	-8.140	-8.140	NOUN
fbem-5273	96	73	~	~	PUNCT
fbem-5273	96	74	-0.124	-0.124	PUNCT
fbem-5273	96	75	1.326	1.326	NUM
fbem-5273	96	76	atr	atr	X
fbem-5273	96	77	(	(	PUNCT
fbem-5273	96	78	asset	asset	NOUN
fbem-5273	96	79	turnover	turnover	NOUN
fbem-5273	96	80	)	)	PUNCT
fbem-5273	96	81	-4.398	-4.398	PUNCT
fbem-5273	96	82	2.637	2.637	NUM
fbem-5273	96	83	-0.302	-0.302	PUNCT
fbem-5273	96	84	-1.668	-1.668	PUNCT
fbem-5273	96	85	0.105	0.105	NUM
fbem-5273	96	86	-9.567	-9.567	NUM
fbem-5273	96	87	~	~	PUNCT
fbem-5273	96	88	0.771	0.771	NUM
fbem-5273	96	89	1.82	1.82	NUM
fbem-5273	96	90	dependent	dependent	ADJ
fbem-5273	96	91	variable	variable	NOUN
fbem-5273	96	92	:	:	PUNCT
fbem-5273	96	93	cdi	cdi	PROPN
fbem-5273	96	94	*	*	PUNCT
fbem-5273	96	95	p<0.05	p<0.05	PROPN
fbem-5273	96	96	*	*	PUNCT
fbem-5273	96	97	*	*	PUNCT
fbem-5273	96	98	p<0.01	p<0.01	PROPN
fbem-5273	96	99	combined	combine	VERB
fbem-5273	96	100	with	with	ADP
fbem-5273	96	101	the	the	DET
fbem-5273	96	102	final	final	ADJ
fbem-5273	96	103	correlation	correlation	NOUN
fbem-5273	96	104	results	result	NOUN
fbem-5273	96	105	,	,	PUNCT
fbem-5273	96	106	it	it	PRON
fbem-5273	96	107	is	be	AUX
fbem-5273	96	108	concluded	conclude	VERB
fbem-5273	96	109	that	that	SCONJ
fbem-5273	96	110	the	the	DET
fbem-5273	96	111	above	above	ADJ
fbem-5273	96	112	factors	factor	NOUN
fbem-5273	96	113	are	be	AUX
fbem-5273	96	114	correlated	correlate	VERB
fbem-5273	96	115	except	except	SCONJ
fbem-5273	96	116	for	for	ADP
fbem-5273	96	117	asset	asset	NOUN
fbem-5273	96	118	turnover	turnover	NOUN
fbem-5273	96	119	.	.	PUNCT
fbem-5273	97	1	the	the	DET
fbem-5273	97	2	correlation	correlation	NOUN
fbem-5273	97	3	coefficient	coefficient	NOUN
fbem-5273	97	4	between	between	ADP
fbem-5273	97	5	roa	roa	PROPN
fbem-5273	97	6	and	and	CCONJ
fbem-5273	97	7	cdi	cdi	PROPN
fbem-5273	97	8	is	be	AUX
fbem-5273	97	9	0.554	0.554	NUM
fbem-5273	97	10	,	,	PUNCT
fbem-5273	97	11	which	which	PRON
fbem-5273	97	12	is	be	AUX
fbem-5273	97	13	positive	positive	ADJ
fbem-5273	97	14	at	at	ADP
fbem-5273	97	15	the	the	DET
fbem-5273	97	16	level	level	NOUN
fbem-5273	97	17	of	of	ADP
fbem-5273	97	18	1	1	NUM
fbem-5273	97	19	%	%	NOUN
fbem-5273	97	20	,	,	PUNCT
fbem-5273	97	21	and	and	CCONJ
fbem-5273	97	22	the	the	DET
fbem-5273	97	23	correlation	correlation	NOUN
fbem-5273	97	24	is	be	AUX
fbem-5273	97	25	significant	significant	ADJ
fbem-5273	97	26	.	.	PUNCT
fbem-5273	98	1	the	the	DET
fbem-5273	98	2	results	result	NOUN
fbem-5273	98	3	show	show	VERB
fbem-5273	98	4	that	that	SCONJ
fbem-5273	98	5	there	there	PRON
fbem-5273	98	6	is	be	VERB
fbem-5273	98	7	a	a	DET
fbem-5273	98	8	significant	significant	ADJ
fbem-5273	98	9	positive	positive	ADJ
fbem-5273	98	10	correlation	correlation	NOUN
fbem-5273	98	11	between	between	ADP
fbem-5273	98	12	the	the	DET
fbem-5273	98	13	carbon	carbon	NOUN
fbem-5273	98	14	information	information	NOUN
fbem-5273	98	15	disclosure	disclosure	NOUN
fbem-5273	98	16	of	of	ADP
fbem-5273	98	17	enterprises	enterprise	NOUN
fbem-5273	98	18	and	and	CCONJ
fbem-5273	98	19	the	the	DET
fbem-5273	98	20	financial	financial	ADJ
fbem-5273	98	21	performance	performance	NOUN
fbem-5273	98	22	of	of	ADP
fbem-5273	98	23	enterprises	enterprise	NOUN
fbem-5273	98	24	.	.	PUNCT
fbem-5273	99	1	although	although	SCONJ
fbem-5273	99	2	the	the	DET
fbem-5273	99	3	correlation	correlation	NOUN
fbem-5273	99	4	coefficients	coefficient	VERB
fbem-5273	99	5	between	between	ADP
fbem-5273	99	6	the	the	DET
fbem-5273	99	7	variables	variable	NOUN
fbem-5273	99	8	in	in	ADP
fbem-5273	99	9	this	this	DET
fbem-5273	99	10	article	article	NOUN
fbem-5273	99	11	vary	vary	VERB
fbem-5273	99	12	slightly	slightly	ADV
fbem-5273	99	13	in	in	ADP
fbem-5273	99	14	nature	nature	NOUN
fbem-5273	99	15	,	,	PUNCT
fbem-5273	99	16	most	most	ADJ
fbem-5273	99	17	of	of	ADP
fbem-5273	99	18	the	the	DET
fbem-5273	99	19	results	result	NOUN
fbem-5273	99	20	show	show	VERB
fbem-5273	99	21	that	that	SCONJ
fbem-5273	99	22	they	they	PRON
fbem-5273	99	23	are	be	AUX
fbem-5273	99	24	still	still	ADV
fbem-5273	99	25	relevant	relevant	ADJ
fbem-5273	99	26	overall	overall	ADJ
fbem-5273	99	27	,	,	PUNCT
fbem-5273	99	28	so	so	SCONJ
fbem-5273	99	29	regression	regression	VERB
fbem-5273	99	30	analysis	analysis	NOUN
fbem-5273	99	31	can	can	AUX
fbem-5273	99	32	be	be	AUX
fbem-5273	99	33	performed	perform	VERB
fbem-5273	99	34	.	.	PUNCT
fbem-5273	100	1	the	the	DET
fbem-5273	100	2	carbon	carbon	NOUN
fbem-5273	100	3	information	information	NOUN
fbem-5273	100	4	disclosure	disclosure	NOUN
fbem-5273	100	5	and	and	CCONJ
fbem-5273	100	6	enterprise	enterprise	NOUN
fbem-5273	100	7	performance	performance	NOUN
fbem-5273	100	8	of	of	ADP
fbem-5273	100	9	coal	coal	NOUN
fbem-5273	100	10	enterprises	enterprise	NOUN
fbem-5273	100	11	in	in	ADP
fbem-5273	100	12	china	china	PROPN
fbem-5273	100	13	were	be	AUX
fbem-5273	100	14	regression	regression	NOUN
fbem-5273	100	15	,	,	PUNCT
fbem-5273	100	16	and	and	CCONJ
fbem-5273	100	17	the	the	DET
fbem-5273	100	18	comparison	comparison	NOUN
fbem-5273	100	19	results	result	VERB
fbem-5273	100	20	and	and	CCONJ
fbem-5273	100	21	analysis	analysis	NOUN
fbem-5273	100	22	process	process	NOUN
fbem-5273	100	23	are	be	AUX
fbem-5273	100	24	shown	show	VERB
fbem-5273	100	25	in	in	ADP
fbem-5273	100	26	table	table	NOUN
fbem-5273	100	27	4	4	NUM
fbem-5273	100	28	.	.	PUNCT
fbem-5273	100	29	table	table	NOUN
fbem-5273	100	30	4	4	NUM
fbem-5273	100	31	shows	show	VERB
fbem-5273	100	32	that	that	SCONJ
fbem-5273	100	33	cdi	cdi	PROPN
fbem-5273	100	34	has	have	VERB
fbem-5273	100	35	a	a	DET
fbem-5273	100	36	significant	significant	ADJ
fbem-5273	100	37	positive	positive	ADJ
fbem-5273	100	38	impact	impact	NOUN
fbem-5273	100	39	on	on	ADP
fbem-5273	100	40	roa	roa	PROPN
fbem-5273	100	41	,	,	PUNCT
fbem-5273	100	42	and	and	CCONJ
fbem-5273	100	43	the	the	DET
fbem-5273	100	44	results	result	NOUN
fbem-5273	100	45	show	show	VERB
fbem-5273	100	46	that	that	SCONJ
fbem-5273	100	47	the	the	DET
fbem-5273	100	48	regression	regression	NOUN
fbem-5273	100	49	coefficient	coefficient	NOUN
fbem-5273	100	50	is	be	AUX
fbem-5273	100	51	33	33	NUM
fbem-5273	100	52	0.001	0.001	NUM
fbem-5273	100	53	and	and	CCONJ
fbem-5273	100	54	is	be	AUX
fbem-5273	100	55	significant	significant	ADJ
fbem-5273	100	56	at	at	ADP
fbem-5273	100	57	the	the	DET
fbem-5273	100	58	level	level	NOUN
fbem-5273	100	59	of	of	ADP
fbem-5273	100	60	1	1	NUM
fbem-5273	100	61	%	%	NOUN
fbem-5273	100	62	,	,	PUNCT
fbem-5273	100	63	and	and	CCONJ
fbem-5273	100	64	the	the	DET
fbem-5273	100	65	regression	regression	NOUN
fbem-5273	100	66	coefficient	coefficient	NOUN
fbem-5273	100	67	is	be	AUX
fbem-5273	100	68	positive	positive	ADJ
fbem-5273	100	69	,	,	PUNCT
fbem-5273	100	70	indicating	indicate	VERB
fbem-5273	100	71	that	that	SCONJ
fbem-5273	100	72	the	the	DET
fbem-5273	100	73	38	38	NUM
fbem-5273	100	74	coal	coal	NOUN
fbem-5273	100	75	enterprises	enterprise	NOUN
fbem-5273	100	76	in	in	ADP
fbem-5273	100	77	this	this	DET
fbem-5273	100	78	paper	paper	NOUN
fbem-5273	100	79	will	will	AUX
fbem-5273	100	80	have	have	VERB
fbem-5273	100	81	a	a	DET
fbem-5273	100	82	positive	positive	ADJ
fbem-5273	100	83	impact	impact	NOUN
fbem-5273	100	84	on	on	ADP
fbem-5273	100	85	their	their	PRON
fbem-5273	100	86	financial	financial	ADJ
fbem-5273	100	87	performance	performance	NOUN
fbem-5273	100	88	when	when	SCONJ
fbem-5273	100	89	the	the	DET
fbem-5273	100	90	carbon	carbon	NOUN
fbem-5273	100	91	information	information	NOUN
fbem-5273	100	92	disclosure	disclosure	NOUN
fbem-5273	100	93	score	score	NOUN
fbem-5273	100	94	is	be	AUX
fbem-5273	100	95	high	high	ADJ
fbem-5273	100	96	.	.	PUNCT
fbem-5273	101	1	the	the	DET
fbem-5273	101	2	variance	variance	NOUN
fbem-5273	101	3	inflation	inflation	NOUN
fbem-5273	101	4	factor	factor	NOUN
fbem-5273	101	5	shows	show	VERB
fbem-5273	101	6	that	that	SCONJ
fbem-5273	101	7	the	the	DET
fbem-5273	101	8	value	value	NOUN
fbem-5273	101	9	of	of	ADP
fbem-5273	101	10	this	this	DET
fbem-5273	101	11	value	value	NOUN
fbem-5273	101	12	in	in	ADP
fbem-5273	101	13	the	the	DET
fbem-5273	101	14	regression	regression	NOUN
fbem-5273	101	15	model	model	NOUN
fbem-5273	101	16	analysis	analysis	NOUN
fbem-5273	101	17	in	in	ADP
fbem-5273	101	18	this	this	DET
fbem-5273	101	19	paper	paper	NOUN
fbem-5273	101	20	is	be	AUX
fbem-5273	101	21	1.889	1.889	NUM
fbem-5273	101	22	,	,	PUNCT
fbem-5273	101	23	which	which	PRON
fbem-5273	101	24	is	be	AUX
fbem-5273	101	25	greater	great	ADJ
fbem-5273	101	26	than	than	ADP
fbem-5273	101	27	0	0	NUM
fbem-5273	101	28	and	and	CCONJ
fbem-5273	101	29	less	less	ADJ
fbem-5273	101	30	than	than	ADP
fbem-5273	101	31	10	10	NUM
fbem-5273	101	32	,	,	PUNCT
fbem-5273	101	33	so	so	SCONJ
fbem-5273	101	34	it	it	PRON
fbem-5273	101	35	indicates	indicate	VERB
fbem-5273	101	36	that	that	SCONJ
fbem-5273	101	37	there	there	PRON
fbem-5273	101	38	is	be	VERB
fbem-5273	101	39	no	no	DET
fbem-5273	101	40	multicollinearity	multicollinearity	NOUN
fbem-5273	101	41	problem	problem	NOUN
fbem-5273	101	42	in	in	ADP
fbem-5273	101	43	the	the	DET
fbem-5273	101	44	research	research	NOUN
fbem-5273	101	45	model	model	NOUN
fbem-5273	101	46	of	of	ADP
fbem-5273	101	47	this	this	DET
fbem-5273	101	48	paper	paper	NOUN
fbem-5273	101	49	,	,	PUNCT
fbem-5273	101	50	the	the	DET
fbem-5273	101	51	regression	regression	NOUN
fbem-5273	101	52	results	result	NOUN
fbem-5273	101	53	are	be	AUX
fbem-5273	101	54	meaningful	meaningful	ADJ
fbem-5273	101	55	,	,	PUNCT
fbem-5273	101	56	and	and	CCONJ
fbem-5273	101	57	the	the	DET
fbem-5273	101	58	propositional	propositional	ADJ
fbem-5273	101	59	hypothesis	hypothesis	NOUN
fbem-5273	101	60	is	be	AUX
fbem-5273	101	61	true	true	ADJ
fbem-5273	101	62	.	.	PUNCT
fbem-5273	102	1	in	in	ADP
fbem-5273	102	2	short	short	ADJ
fbem-5273	102	3	,	,	PUNCT
fbem-5273	102	4	carbon	carbon	NOUN
fbem-5273	102	5	information	information	NOUN
fbem-5273	102	6	disclosure	disclosure	NOUN
fbem-5273	102	7	generally	generally	ADV
fbem-5273	102	8	has	have	VERB
fbem-5273	102	9	a	a	DET
fbem-5273	102	10	significant	significant	ADJ
fbem-5273	102	11	positive	positive	ADJ
fbem-5273	102	12	impact	impact	NOUN
fbem-5273	102	13	on	on	ADP
fbem-5273	102	14	the	the	DET
fbem-5273	102	15	financial	financial	ADJ
fbem-5273	102	16	performance	performance	NOUN
fbem-5273	102	17	of	of	ADP
fbem-5273	102	18	enterprises	enterprise	NOUN
fbem-5273	102	19	,	,	PUNCT
fbem-5273	102	20	and	and	CCONJ
fbem-5273	102	21	the	the	PRON
fbem-5273	102	22	higher	high	ADJ
fbem-5273	102	23	the	the	DET
fbem-5273	102	24	quality	quality	NOUN
fbem-5273	102	25	of	of	ADP
fbem-5273	102	26	carbon	carbon	NOUN
fbem-5273	102	27	information	information	NOUN
fbem-5273	102	28	disclosure	disclosure	NOUN
fbem-5273	102	29	of	of	ADP
fbem-5273	102	30	enterprises	enterprise	NOUN
fbem-5273	102	31	,	,	PUNCT
fbem-5273	102	32	the	the	PRON
fbem-5273	102	33	higher	high	ADJ
fbem-5273	102	34	their	their	PRON
fbem-5273	102	35	financial	financial	ADJ
fbem-5273	102	36	performance	performance	NOUN
fbem-5273	102	37	index	index	NOUN
fbem-5273	102	38	,	,	PUNCT
fbem-5273	102	39	and	and	CCONJ
fbem-5273	102	40	this	this	DET
fbem-5273	102	41	paper	paper	NOUN
fbem-5273	102	42	proves	prove	VERB
fbem-5273	102	43	that	that	SCONJ
fbem-5273	102	44	the	the	DET
fbem-5273	102	45	hypothesis	hypothesis	NOUN
fbem-5273	102	46	is	be	AUX
fbem-5273	102	47	valid	valid	ADJ
fbem-5273	102	48	.	.	PUNCT
fbem-5273	103	1	(	(	PUNCT
fbem-5273	103	2	4	4	X
fbem-5273	103	3	)	)	PUNCT
fbem-5273	103	4	robustness	robustness	NOUN
fbem-5273	103	5	test	test	NOUN
fbem-5273	103	6	to	to	PART
fbem-5273	103	7	verify	verify	VERB
fbem-5273	103	8	the	the	DET
fbem-5273	103	9	validity	validity	NOUN
fbem-5273	103	10	of	of	ADP
fbem-5273	103	11	this	this	DET
fbem-5273	103	12	paper	paper	NOUN
fbem-5273	103	13	,	,	PUNCT
fbem-5273	103	14	the	the	DET
fbem-5273	103	15	above	above	ADJ
fbem-5273	103	16	regression	regression	NOUN
fbem-5273	103	17	analysis	analysis	NOUN
fbem-5273	103	18	steps	step	NOUN
fbem-5273	103	19	will	will	AUX
fbem-5273	103	20	be	be	AUX
fbem-5273	103	21	repeated	repeat	VERB
fbem-5273	103	22	by	by	ADP
fbem-5273	103	23	replacing	replace	VERB
fbem-5273	103	24	the	the	DET
fbem-5273	103	25	explanatory	explanatory	ADJ
fbem-5273	103	26	variable	variable	ADJ
fbem-5273	103	27	roa	roa	NOUN
fbem-5273	103	28	with	with	ADP
fbem-5273	103	29	roe	roe	PROPN
fbem-5273	103	30	.	.	PUNCT
fbem-5273	104	1	the	the	DET
fbem-5273	104	2	results	result	NOUN
fbem-5273	104	3	show	show	VERB
fbem-5273	104	4	that	that	SCONJ
fbem-5273	104	5	carbon	carbon	NOUN
fbem-5273	104	6	disclosure	disclosure	NOUN
fbem-5273	104	7	still	still	ADV
fbem-5273	104	8	has	have	VERB
fbem-5273	104	9	a	a	DET
fbem-5273	104	10	positive	positive	ADJ
fbem-5273	104	11	correlation	correlation	NOUN
fbem-5273	104	12	on	on	ADP
fbem-5273	104	13	the	the	DET
fbem-5273	104	14	financial	financial	ADJ
fbem-5273	104	15	performance	performance	NOUN
fbem-5273	104	16	of	of	ADP
fbem-5273	104	17	enterprises	enterprise	NOUN
fbem-5273	104	18	.	.	PUNCT
fbem-5273	105	1	on	on	ADP
fbem-5273	105	2	the	the	DET
fbem-5273	105	3	whole	whole	NOUN
fbem-5273	105	4	,	,	PUNCT
fbem-5273	105	5	it	it	PRON
fbem-5273	105	6	can	can	AUX
fbem-5273	105	7	be	be	AUX
fbem-5273	105	8	seen	see	VERB
fbem-5273	105	9	that	that	SCONJ
fbem-5273	105	10	the	the	DET
fbem-5273	105	11	results	result	NOUN
fbem-5273	105	12	of	of	ADP
fbem-5273	105	13	studying	study	VERB
fbem-5273	105	14	the	the	DET
fbem-5273	105	15	financial	financial	ADJ
fbem-5273	105	16	performance	performance	NOUN
fbem-5273	105	17	of	of	ADP
fbem-5273	105	18	enterprises	enterprise	NOUN
fbem-5273	105	19	using	use	VERB
fbem-5273	105	20	different	different	ADJ
fbem-5273	105	21	variables	variable	NOUN
fbem-5273	105	22	are	be	AUX
fbem-5273	105	23	consistent	consistent	ADJ
fbem-5273	105	24	,	,	PUNCT
fbem-5273	105	25	so	so	CCONJ
fbem-5273	105	26	the	the	DET
fbem-5273	105	27	research	research	NOUN
fbem-5273	105	28	in	in	ADP
fbem-5273	105	29	this	this	DET
fbem-5273	105	30	paper	paper	NOUN
fbem-5273	105	31	is	be	AUX
fbem-5273	105	32	robust	robust	ADJ
fbem-5273	105	33	.	.	PUNCT
fbem-5273	106	1	4	4	X
fbem-5273	106	2	.	.	X
fbem-5273	106	3	research	research	NOUN
fbem-5273	106	4	conclusions	conclusion	NOUN
fbem-5273	106	5	and	and	CCONJ
fbem-5273	106	6	recommendations	recommendation	NOUN
fbem-5273	106	7	based	base	VERB
fbem-5273	106	8	on	on	ADP
fbem-5273	106	9	the	the	DET
fbem-5273	106	10	coal	coal	NOUN
fbem-5273	106	11	industry	industry	NOUN
fbem-5273	106	12	,	,	PUNCT
fbem-5273	106	13	taking	take	VERB
fbem-5273	106	14	38	38	NUM
fbem-5273	106	15	coal	coal	NOUN
fbem-5273	106	16	enterprises	enterprise	NOUN
fbem-5273	106	17	in	in	ADP
fbem-5273	106	18	china	china	PROPN
fbem-5273	106	19	's	's	PART
fbem-5273	106	20	a	a	DET
fbem-5273	106	21	-	-	PUNCT
fbem-5273	106	22	share	share	NOUN
fbem-5273	106	23	securities	security	NOUN
fbem-5273	106	24	regulatory	regulatory	ADJ
fbem-5273	106	25	commission	commission	NOUN
fbem-5273	106	26	industry	industry	NOUN
fbem-5273	106	27	as	as	ADP
fbem-5273	106	28	research	research	NOUN
fbem-5273	106	29	samples	sample	NOUN
fbem-5273	107	1	,	,	PUNCT
fbem-5273	107	2	this	this	DET
fbem-5273	107	3	paper	paper	NOUN
fbem-5273	107	4	combines	combine	VERB
fbem-5273	107	5	the	the	DET
fbem-5273	107	6	research	research	NOUN
fbem-5273	107	7	questions	question	NOUN
fbem-5273	107	8	and	and	CCONJ
fbem-5273	107	9	empirical	empirical	ADJ
fbem-5273	107	10	analysis	analysis	NOUN
fbem-5273	107	11	of	of	ADP
fbem-5273	107	12	this	this	DET
fbem-5273	107	13	paper	paper	NOUN
fbem-5273	107	14	and	and	CCONJ
fbem-5273	107	15	finds	find	VERB
fbem-5273	107	16	that	that	PRON
fbem-5273	107	17	carbon	carbon	NOUN
fbem-5273	107	18	information	information	NOUN
fbem-5273	107	19	disclosure	disclosure	NOUN
fbem-5273	107	20	and	and	CCONJ
fbem-5273	107	21	financial	financial	ADJ
fbem-5273	107	22	performance	performance	NOUN
fbem-5273	107	23	of	of	ADP
fbem-5273	107	24	china	china	PROPN
fbem-5273	107	25	's	's	PART
fbem-5273	107	26	coal	coal	NOUN
fbem-5273	107	27	industry	industry	NOUN
fbem-5273	107	28	have	have	VERB
fbem-5273	107	29	a	a	DET
fbem-5273	107	30	significant	significant	ADJ
fbem-5273	107	31	positive	positive	ADJ
fbem-5273	107	32	correlation	correlation	NOUN
fbem-5273	107	33	,	,	PUNCT
fbem-5273	107	34	and	and	CCONJ
fbem-5273	107	35	with	with	ADP
fbem-5273	107	36	the	the	DET
fbem-5273	107	37	increase	increase	NOUN
fbem-5273	107	38	of	of	ADP
fbem-5273	107	39	carbon	carbon	NOUN
fbem-5273	107	40	information	information	NOUN
fbem-5273	107	41	disclosure	disclosure	NOUN
fbem-5273	107	42	of	of	ADP
fbem-5273	107	43	enterprises	enterprise	NOUN
fbem-5273	107	44	,	,	PUNCT
fbem-5273	107	45	their	their	PRON
fbem-5273	107	46	financial	financial	ADJ
fbem-5273	107	47	performance	performance	NOUN
fbem-5273	107	48	will	will	AUX
fbem-5273	107	49	increase	increase	VERB
fbem-5273	107	50	accordingly	accordingly	ADV
fbem-5273	107	51	.	.	PUNCT
fbem-5273	108	1	based	base	VERB
fbem-5273	108	2	on	on	ADP
fbem-5273	108	3	the	the	DET
fbem-5273	108	4	above	above	ADJ
fbem-5273	108	5	research	research	NOUN
fbem-5273	108	6	conclusions	conclusion	NOUN
fbem-5273	108	7	,	,	PUNCT
fbem-5273	108	8	this	this	DET
fbem-5273	108	9	paper	paper	NOUN
fbem-5273	108	10	puts	put	VERB
fbem-5273	108	11	forward	forward	ADV
fbem-5273	108	12	the	the	DET
fbem-5273	108	13	following	follow	VERB
fbem-5273	108	14	suggestions	suggestion	NOUN
fbem-5273	108	15	:	:	PUNCT
fbem-5273	108	16	first	first	ADV
fbem-5273	108	17	,	,	PUNCT
fbem-5273	108	18	from	from	ADP
fbem-5273	108	19	the	the	DET
fbem-5273	108	20	perspective	perspective	NOUN
fbem-5273	108	21	of	of	ADP
fbem-5273	108	22	the	the	DET
fbem-5273	108	23	carbon	carbon	NOUN
fbem-5273	108	24	information	information	NOUN
fbem-5273	108	25	disclosure	disclosure	NOUN
fbem-5273	108	26	level	level	NOUN
fbem-5273	108	27	of	of	ADP
fbem-5273	108	28	the	the	DET
fbem-5273	108	29	coal	coal	NOUN
fbem-5273	108	30	industry	industry	NOUN
fbem-5273	108	31	,	,	PUNCT
fbem-5273	108	32	compared	compare	VERB
fbem-5273	108	33	with	with	ADP
fbem-5273	108	34	other	other	ADJ
fbem-5273	108	35	industries	industry	NOUN
fbem-5273	108	36	,	,	PUNCT
fbem-5273	108	37	the	the	DET
fbem-5273	108	38	carbon	carbon	NOUN
fbem-5273	108	39	information	information	NOUN
fbem-5273	108	40	disclosure	disclosure	NOUN
fbem-5273	108	41	level	level	NOUN
fbem-5273	108	42	of	of	ADP
fbem-5273	108	43	the	the	DET
fbem-5273	108	44	coal	coal	NOUN
fbem-5273	108	45	industry	industry	NOUN
fbem-5273	108	46	is	be	AUX
fbem-5273	108	47	relatively	relatively	ADV
fbem-5273	108	48	good	good	ADJ
fbem-5273	108	49	,	,	PUNCT
fbem-5273	108	50	and	and	CCONJ
fbem-5273	108	51	china	china	PROPN
fbem-5273	108	52	's	's	PART
fbem-5273	108	53	support	support	NOUN
fbem-5273	108	54	for	for	ADP
fbem-5273	108	55	green	green	ADJ
fbem-5273	108	56	and	and	CCONJ
fbem-5273	108	57	low	low	ADJ
fbem-5273	108	58	-	-	PUNCT
fbem-5273	108	59	carbon	carbon	NOUN
fbem-5273	108	60	is	be	AUX
fbem-5273	108	61	also	also	ADV
fbem-5273	108	62	increasing	increase	VERB
fbem-5273	108	63	,	,	PUNCT
fbem-5273	108	64	therefore	therefore	ADV
fbem-5273	108	65	,	,	PUNCT
fbem-5273	108	66	the	the	DET
fbem-5273	108	67	management	management	NOUN
fbem-5273	108	68	of	of	ADP
fbem-5273	108	69	enterprises	enterprise	NOUN
fbem-5273	108	70	should	should	AUX
fbem-5273	108	71	establish	establish	VERB
fbem-5273	108	72	a	a	DET
fbem-5273	108	73	correct	correct	ADJ
fbem-5273	108	74	concept	concept	NOUN
fbem-5273	108	75	of	of	ADP
fbem-5273	108	76	carbon	carbon	NOUN
fbem-5273	108	77	information	information	NOUN
fbem-5273	108	78	disclosure	disclosure	NOUN
fbem-5273	108	79	level	level	NOUN
fbem-5273	108	80	,	,	PUNCT
fbem-5273	108	81	bring	bring	VERB
fbem-5273	108	82	green	green	ADJ
fbem-5273	108	83	concepts	concept	NOUN
fbem-5273	108	84	into	into	ADP
fbem-5273	108	85	the	the	DET
fbem-5273	108	86	daily	daily	ADJ
fbem-5273	108	87	work	work	NOUN
fbem-5273	108	88	management	management	NOUN
fbem-5273	108	89	of	of	ADP
fbem-5273	108	90	enterprises	enterprise	NOUN
fbem-5273	108	91	,	,	PUNCT
fbem-5273	108	92	and	and	CCONJ
fbem-5273	108	93	train	train	VERB
fbem-5273	108	94	employees	employee	NOUN
fbem-5273	108	95	to	to	PART
fbem-5273	108	96	deepen	deepen	VERB
fbem-5273	108	97	employees	employee	NOUN
fbem-5273	108	98	'	'	PART
fbem-5273	108	99	awareness	awareness	NOUN
fbem-5273	108	100	of	of	ADP
fbem-5273	108	101	green	green	PROPN
fbem-5273	108	102	environmental	environmental	ADJ
fbem-5273	108	103	protection	protection	NOUN
fbem-5273	108	104	,	,	PUNCT
fbem-5273	108	105	energy	energy	NOUN
fbem-5273	108	106	conservation	conservation	NOUN
fbem-5273	108	107	and	and	CCONJ
fbem-5273	108	108	emission	emission	NOUN
fbem-5273	108	109	reduction	reduction	NOUN
fbem-5273	108	110	;	;	PUNCT
fbem-5273	108	111	take	take	VERB
fbem-5273	108	112	the	the	DET
fbem-5273	108	113	initiative	initiative	NOUN
fbem-5273	108	114	to	to	PART
fbem-5273	108	115	publish	publish	VERB
fbem-5273	108	116	the	the	DET
fbem-5273	108	117	carbon	carbon	NOUN
fbem-5273	108	118	information	information	NOUN
fbem-5273	108	119	of	of	ADP
fbem-5273	108	120	the	the	DET
fbem-5273	108	121	enterprise	enterprise	NOUN
fbem-5273	108	122	openly	openly	ADV
fbem-5273	108	123	and	and	CCONJ
fbem-5273	108	124	transparently	transparently	ADV
fbem-5273	108	125	,	,	PUNCT
fbem-5273	108	126	reduce	reduce	VERB
fbem-5273	108	127	the	the	DET
fbem-5273	108	128	carbon	carbon	NOUN
fbem-5273	108	129	emissions	emission	NOUN
fbem-5273	108	130	of	of	ADP
fbem-5273	108	131	the	the	DET
fbem-5273	108	132	enterprise	enterprise	NOUN
fbem-5273	108	133	as	as	ADV
fbem-5273	108	134	much	much	ADV
fbem-5273	108	135	as	as	ADP
fbem-5273	108	136	possible	possible	ADJ
fbem-5273	108	137	,	,	PUNCT
fbem-5273	108	138	and	and	CCONJ
fbem-5273	108	139	achieve	achieve	VERB
fbem-5273	108	140	consistent	consistent	ADJ
fbem-5273	108	141	environmental	environmental	ADJ
fbem-5273	108	142	protection	protection	NOUN
fbem-5273	108	143	and	and	CCONJ
fbem-5273	108	144	energy	energy	NOUN
fbem-5273	108	145	conservation	conservation	NOUN
fbem-5273	108	146	throughout	throughout	ADP
fbem-5273	108	147	the	the	DET
fbem-5273	108	148	enterprise	enterprise	NOUN
fbem-5273	108	149	;	;	PUNCT
fbem-5273	108	150	and	and	CCONJ
fbem-5273	108	151	use	use	VERB
fbem-5273	108	152	green	green	ADJ
fbem-5273	108	153	and	and	CCONJ
fbem-5273	108	154	low	low	ADJ
fbem-5273	108	155	-	-	PUNCT
fbem-5273	108	156	carbon	carbon	NOUN
fbem-5273	108	157	to	to	PART
fbem-5273	108	158	drive	drive	VERB
fbem-5273	108	159	the	the	DET
fbem-5273	108	160	benign	benign	ADJ
fbem-5273	108	161	development	development	NOUN
fbem-5273	108	162	of	of	ADP
fbem-5273	108	163	enterprises	enterprise	NOUN
fbem-5273	108	164	,	,	PUNCT
fbem-5273	108	165	and	and	CCONJ
fbem-5273	108	166	bring	bring	VERB
fbem-5273	108	167	enterprises	enterprise	NOUN
fbem-5273	108	168	into	into	ADP
fbem-5273	108	169	a	a	DET
fbem-5273	108	170	new	new	ADJ
fbem-5273	108	171	development	development	NOUN
fbem-5273	108	172	environment	environment	NOUN
fbem-5273	108	173	and	and	CCONJ
fbem-5273	108	174	development	development	NOUN
fbem-5273	108	175	height	height	NOUN
fbem-5273	108	176	from	from	ADP
fbem-5273	108	177	the	the	DET
fbem-5273	108	178	financial	financial	ADJ
fbem-5273	108	179	performance	performance	NOUN
fbem-5273	108	180	.	.	PUNCT
fbem-5273	109	1	secondly	secondly	ADV
fbem-5273	109	2	,	,	PUNCT
fbem-5273	109	3	coal	coal	NOUN
fbem-5273	109	4	institutions	institution	NOUN
fbem-5273	109	5	can	can	AUX
fbem-5273	109	6	also	also	ADV
fbem-5273	109	7	establish	establish	VERB
fbem-5273	109	8	a	a	DET
fbem-5273	109	9	special	special	ADJ
fbem-5273	109	10	green	green	ADJ
fbem-5273	109	11	credit	credit	NOUN
fbem-5273	109	12	rating	rating	NOUN
fbem-5273	109	13	system	system	NOUN
fbem-5273	109	14	,	,	PUNCT
fbem-5273	109	15	divide	divide	VERB
fbem-5273	109	16	the	the	DET
fbem-5273	109	17	green	green	ADJ
fbem-5273	109	18	credit	credit	NOUN
fbem-5273	109	19	rating	rating	NOUN
fbem-5273	109	20	of	of	ADP
fbem-5273	109	21	each	each	DET
fbem-5273	109	22	enterprise	enterprise	NOUN
fbem-5273	109	23	into	into	ADP
fbem-5273	109	24	grades	grade	NOUN
fbem-5273	109	25	,	,	PUNCT
fbem-5273	109	26	adopt	adopt	VERB
fbem-5273	109	27	preferential	preferential	ADJ
fbem-5273	109	28	policies	policy	NOUN
fbem-5273	109	29	for	for	ADP
fbem-5273	109	30	enterprises	enterprise	NOUN
fbem-5273	109	31	with	with	ADP
fbem-5273	109	32	high	high	ADJ
fbem-5273	109	33	ratings	rating	NOUN
fbem-5273	109	34	,	,	PUNCT
fbem-5273	109	35	and	and	CCONJ
fbem-5273	109	36	restrict	restrict	VERB
fbem-5273	109	37	their	their	PRON
fbem-5273	109	38	coal	coal	NOUN
fbem-5273	109	39	financing	financing	NOUN
fbem-5273	109	40	with	with	ADP
fbem-5273	109	41	low	low	ADJ
fbem-5273	109	42	ratings	rating	NOUN
fbem-5273	109	43	.	.	PUNCT
fbem-5273	110	1	finally	finally	ADV
fbem-5273	110	2	,	,	PUNCT
fbem-5273	110	3	although	although	SCONJ
fbem-5273	110	4	china	china	PROPN
fbem-5273	110	5	has	have	AUX
fbem-5273	110	6	issued	issue	VERB
fbem-5273	110	7	a	a	DET
fbem-5273	110	8	series	series	NOUN
fbem-5273	110	9	of	of	ADP
fbem-5273	110	10	relevant	relevant	ADJ
fbem-5273	110	11	policy	policy	NOUN
fbem-5273	110	12	documents	document	NOUN
fbem-5273	110	13	on	on	ADP
fbem-5273	110	14	green	green	ADJ
fbem-5273	110	15	and	and	CCONJ
fbem-5273	110	16	low	low	ADJ
fbem-5273	110	17	-	-	PUNCT
fbem-5273	110	18	carbon	carbon	NOUN
fbem-5273	110	19	,	,	PUNCT
fbem-5273	110	20	they	they	PRON
fbem-5273	110	21	are	be	AUX
fbem-5273	110	22	not	not	PART
fbem-5273	110	23	fully	fully	ADV
fbem-5273	110	24	applicable	applicable	ADJ
fbem-5273	110	25	to	to	ADP
fbem-5273	110	26	many	many	ADJ
fbem-5273	110	27	enterprises	enterprise	NOUN
fbem-5273	110	28	in	in	ADP
fbem-5273	110	29	china	china	PROPN
fbem-5273	110	30	,	,	PUNCT
fbem-5273	110	31	so	so	ADV
fbem-5273	110	32	the	the	DET
fbem-5273	110	33	state	state	NOUN
fbem-5273	110	34	can	can	AUX
fbem-5273	110	35	introduce	introduce	VERB
fbem-5273	110	36	more	more	ADJ
fbem-5273	110	37	professional	professional	ADJ
fbem-5273	110	38	policies	policy	NOUN
fbem-5273	110	39	and	and	CCONJ
fbem-5273	110	40	regulations	regulation	NOUN
fbem-5273	110	41	for	for	ADP
fbem-5273	110	42	various	various	ADJ
fbem-5273	110	43	industries	industry	NOUN
fbem-5273	110	44	,	,	PUNCT
fbem-5273	110	45	and	and	CCONJ
fbem-5273	110	46	at	at	ADP
fbem-5273	110	47	the	the	DET
fbem-5273	110	48	same	same	ADJ
fbem-5273	110	49	time	time	NOUN
fbem-5273	110	50	introduce	introduce	VERB
fbem-5273	110	51	corresponding	corresponding	ADJ
fbem-5273	110	52	compulsory	compulsory	ADJ
fbem-5273	110	53	measures	measure	NOUN
fbem-5273	110	54	,	,	PUNCT
fbem-5273	110	55	include	include	VERB
fbem-5273	110	56	a	a	DET
fbem-5273	110	57	series	series	NOUN
fbem-5273	110	58	of	of	ADP
fbem-5273	110	59	enterprises	enterprise	NOUN
fbem-5273	110	60	that	that	PRON
fbem-5273	110	61	do	do	AUX
fbem-5273	110	62	not	not	PART
fbem-5273	110	63	carry	carry	VERB
fbem-5273	110	64	out	out	ADP
fbem-5273	110	65	green	green	ADJ
fbem-5273	110	66	development	development	NOUN
fbem-5273	110	67	in	in	ADP
fbem-5273	110	68	the	the	DET
fbem-5273	110	69	list	list	NOUN
fbem-5273	110	70	,	,	PUNCT
fbem-5273	110	71	and	and	CCONJ
fbem-5273	110	72	implement	implement	VERB
fbem-5273	110	73	corresponding	corresponding	ADJ
fbem-5273	110	74	punishment	punishment	NOUN
fbem-5273	110	75	measures	measure	NOUN
fbem-5273	110	76	.	.	PUNCT
fbem-5273	111	1	with	with	ADP
fbem-5273	111	2	these	these	DET
fbem-5273	111	3	suggestions	suggestion	NOUN
fbem-5273	111	4	and	and	CCONJ
fbem-5273	111	5	measures	measure	NOUN
fbem-5273	111	6	,	,	PUNCT
fbem-5273	111	7	we	we	PRON
fbem-5273	111	8	will	will	AUX
fbem-5273	111	9	make	make	VERB
fbem-5273	111	10	better	well	ADJ
fbem-5273	111	11	contributions	contribution	NOUN
fbem-5273	111	12	to	to	ADP
fbem-5273	111	13	china	china	PROPN
fbem-5273	111	14	's	's	PART
fbem-5273	111	15	green	green	PROPN
fbem-5273	111	16	development	development	NOUN
fbem-5273	111	17	.	.	PUNCT
fbem-5273	112	1	references	reference	NOUN
fbem-5273	112	2	[	[	X
fbem-5273	112	3	1	1	NUM
fbem-5273	112	4	]	]	PUNCT
fbem-5273	112	5	lin	lin	PROPN
fbem-5273	112	6	qiaoqing	qiaoqing	PROPN
fbem-5273	112	7	,	,	PUNCT
fbem-5273	112	8	xie	xie	PROPN
fbem-5273	112	9	haijuan	haijuan	PROPN
fbem-5273	112	10	;	;	PUNCT
fbem-5273	112	11	strategies	strategy	NOUN
fbem-5273	112	12	for	for	SCONJ
fbem-5273	112	13	enterprises	enterprise	NOUN
fbem-5273	112	14	to	to	PART
fbem-5273	112	15	implement	implement	VERB
fbem-5273	112	16	environmental	environmental	ADJ
fbem-5273	112	17	accounting	accounting	NOUN
fbem-5273	112	18	under	under	ADP
fbem-5273	112	19	the	the	DET
fbem-5273	112	20	concept	concept	NOUN
fbem-5273	112	21	of	of	ADP
fbem-5273	112	22	sustainable	sustainable	ADJ
fbem-5273	112	23	development	development	NOUN
fbem-5273	112	24	"	"	PUNCT
fbem-5273	112	25	friends	friend	NOUN
fbem-5273	112	26	of	of	ADP
fbem-5273	112	27	accounting	accounting	NOUN
fbem-5273	112	28	"	"	PUNCT
fbem-5273	112	29	;	;	PUNCT
fbem-5273	112	30	2018	2018	NUM
fbem-5273	112	31	-	-	SYM
fbem-5273	112	32	03	03	NUM
fbem-5273	112	33	-	-	PUNCT
fbem-5273	112	34	01	01	NUM
fbem-5273	112	35	.	.	PUNCT
fbem-5273	113	1	[	[	X
fbem-5273	113	2	2	2	NUM
fbem-5273	113	3	]	]	X
fbem-5273	113	4	tang	tang	PROPN
fbem-5273	113	5	pei	pei	PROPN
fbem-5273	113	6	;	;	PUNCT
fbem-5273	113	7	problems	problem	NOUN
fbem-5273	113	8	and	and	CCONJ
fbem-5273	113	9	solutions	solution	NOUN
fbem-5273	113	10	in	in	ADP
fbem-5273	113	11	the	the	DET
fbem-5273	113	12	development	development	NOUN
fbem-5273	113	13	of	of	ADP
fbem-5273	113	14	environmental	environmental	ADJ
fbem-5273	113	15	accounting	accounting	NOUN
fbem-5273	113	16	in	in	ADP
fbem-5273	113	17	china	china	PROPN
fbem-5273	113	18	enterprise	enterprise	PROPN
fbem-5273	113	19	herald	herald	PROPN
fbem-5273	113	20	;	;	PUNCT
fbem-5273	113	21	201204	201204	NUM
fbem-5273	113	22	-	-	SYM
fbem-5273	113	23	05	05	NUM
fbem-5273	113	24	.	.	PUNCT
fbem-5273	114	1	[	[	X
fbem-5273	114	2	3	3	X
fbem-5273	114	3	]	]	X
fbem-5273	114	4	li	li	PROPN
fbem-5273	114	5	xiulian	xiulian	PROPN
fbem-5273	114	6	,	,	PUNCT
fbem-5273	114	7	zhao	zhao	PROPN
fbem-5273	114	8	lili	lili	PROPN
fbem-5273	114	9	,	,	PUNCT
fbem-5273	114	10	sun	sun	PROPN
fbem-5273	114	11	zhimei	zhimei	PROPN
fbem-5273	114	12	;	;	PUNCT
fbem-5273	114	13	on	on	ADP
fbem-5273	114	14	low	low	ADJ
fbem-5273	114	15	-	-	PUNCT
fbem-5273	114	16	carbon	carbon	NOUN
fbem-5273	114	17	economy	economy	NOUN
fbem-5273	114	18	and	and	CCONJ
fbem-5273	114	19	environmental	environmental	ADJ
fbem-5273	114	20	accounting	accounting	NOUN
fbem-5273	114	21	,	,	PUNCT
fbem-5273	114	22	finance	finance	NOUN
fbem-5273	114	23	and	and	CCONJ
fbem-5273	114	24	accounting	accounting	NOUN
fbem-5273	114	25	newsletter	newsletter	NOUN
fbem-5273	114	26	:	:	PUNCT
fbem-5273	114	27	comprehensive	comprehensive	PROPN
fbem-5273	114	28	edition	edition	NOUN
fbem-5273	114	29	;	;	PUNCT
fbem-5273	114	30	2011	2011	NUM
fbem-5273	114	31	-	-	SYM
fbem-5273	114	32	01	01	NUM
fbem-5273	114	33	-	-	PUNCT
fbem-5273	114	34	01	01	NUM
fbem-5273	114	35	.	.	PUNCT
fbem-5273	115	1	[	[	X
fbem-5273	115	2	4	4	X
fbem-5273	115	3	]	]	X
fbem-5273	115	4	lu	lu	PROPN
fbem-5273	115	5	haixu	haixu	ADJ
fbem-5273	115	6	(	(	PUNCT
fbem-5273	115	7	mentor	mentor	NOUN
fbem-5273	115	8	:	:	PUNCT
fbem-5273	115	9	jia	jia	PROPN
fbem-5273	115	10	baohua	baohua	PROPN
fbem-5273	115	11	)	)	PUNCT
fbem-5273	115	12	;	;	PUNCT
fbem-5273	115	13	research	research	NOUN
fbem-5273	115	14	on	on	ADP
fbem-5273	115	15	china	china	PROPN
fbem-5273	115	16	's	's	PART
fbem-5273	115	17	industrial	industrial	ADJ
fbem-5273	115	18	structure	structure	NOUN
fbem-5273	115	19	optimization	optimization	NOUN
fbem-5273	115	20	based	base	VERB
fbem-5273	115	21	on	on	ADP
fbem-5273	115	22	low	low	ADJ
fbem-5273	115	23	-	-	PUNCT
fbem-5273	115	24	carbon	carbon	NOUN
fbem-5273	115	25	economy	economy	NOUN
fbem-5273	115	26	university	university	NOUN
fbem-5273	115	27	of	of	ADP
fbem-5273	115	28	international	international	ADJ
fbem-5273	115	29	business	business	NOUN
fbem-5273	115	30	and	and	CCONJ
fbem-5273	115	31	economics	economic	NOUN
fbem-5273	115	32	,	,	PUNCT
fbem-5273	115	33	master	master	NOUN
fbem-5273	115	34	(	(	PUNCT
fbem-5273	115	35	major	major	ADJ
fbem-5273	115	36	:	:	PUNCT
fbem-5273	115	37	world	world	NOUN
fbem-5273	115	38	economy	economy	NOUN
fbem-5273	115	39	)	)	PUNCT
fbem-5273	115	40	;	;	PUNCT
fbem-5273	115	41	2013	2013	NUM
fbem-5273	115	42	.	.	PUNCT
fbem-5273	116	1	[	[	X
fbem-5273	116	2	5	5	X
fbem-5273	116	3	]	]	X
fbem-5273	116	4	liu	liu	PROPN
fbem-5273	116	5	chang	chang	PROPN
fbem-5273	116	6	,	,	PUNCT
fbem-5273	116	7	lu	lu	PROPN
fbem-5273	116	8	jing	jing	PROPN
fbem-5273	116	9	;	;	PUNCT
fbem-5273	116	10	strategic	strategic	ADJ
fbem-5273	116	11	research	research	NOUN
fbem-5273	116	12	on	on	ADP
fbem-5273	116	13	the	the	DET
fbem-5273	116	14	development	development	NOUN
fbem-5273	116	15	and	and	CCONJ
fbem-5273	116	16	implementation	implementation	NOUN
fbem-5273	116	17	of	of	ADP
fbem-5273	116	18	environmental	environmental	ADJ
fbem-5273	116	19	accounting	accounting	NOUN
fbem-5273	116	20	in	in	ADP
fbem-5273	116	21	china	china	PROPN
fbem-5273	116	22	,	,	PUNCT
fbem-5273	116	23	finance	finance	NOUN
fbem-5273	116	24	and	and	CCONJ
fbem-5273	116	25	accounting	accounting	NOUN
fbem-5273	116	26	newsletter	newsletter	NOUN
fbem-5273	116	27	;	;	PUNCT
fbem-5273	116	28	2017	2017	NUM
fbem-5273	116	29	-	-	SYM
fbem-5273	116	30	01	01	NUM
fbem-5273	116	31	-	-	PUNCT
fbem-5273	116	32	01	01	NUM
fbem-5273	116	33	.	.	PUNCT
fbem-5273	117	1	[	[	X
fbem-5273	117	2	6	6	NUM
fbem-5273	117	3	]	]	PUNCT
fbem-5273	117	4	by	by	ADP
fbem-5273	117	5	xiaoqin	xiaoqin	PROPN
fbem-5273	117	6	;	;	PUNCT
fbem-5273	117	7	design	design	NOUN
fbem-5273	117	8	of	of	ADP
fbem-5273	117	9	enterprise	enterprise	NOUN
fbem-5273	117	10	environmental	environmental	ADJ
fbem-5273	117	11	accounting	accounting	NOUN
fbem-5273	117	12	information	information	NOUN
fbem-5273	117	13	disclosure	disclosure	NOUN
fbem-5273	117	14	model	model	NOUN
fbem-5273	117	15	from	from	ADP
fbem-5273	117	16	the	the	DET
fbem-5273	117	17	perspective	perspective	NOUN
fbem-5273	117	18	of	of	ADP
fbem-5273	117	19	lowcarbon	lowcarbon	NOUN
fbem-5273	117	20	economy	economy	NOUN
fbem-5273	117	21	,	,	PUNCT
fbem-5273	117	22	finance	finance	NOUN
fbem-5273	117	23	and	and	CCONJ
fbem-5273	117	24	accounting	accounting	NOUN
fbem-5273	117	25	newsletter	newsletter	NOUN
fbem-5273	117	26	;	;	PUNCT
fbem-5273	117	27	201801	201801	NUM
fbem-5273	117	28	-	-	SYM
fbem-5273	117	29	01	01	NUM
fbem-5273	117	30	.	.	PUNCT
fbem-5273	118	1	[	[	X
fbem-5273	118	2	7	7	X
fbem-5273	118	3	]	]	X
fbem-5273	118	4	zhang	zhang	PROPN
fbem-5273	118	5	xiaolang	xiaolang	PROPN
fbem-5273	118	6	;	;	PUNCT
fbem-5273	118	7	exploring	explore	VERB
fbem-5273	118	8	the	the	DET
fbem-5273	118	9	theory	theory	NOUN
fbem-5273	118	10	and	and	CCONJ
fbem-5273	118	11	practice	practice	NOUN
fbem-5273	118	12	of	of	ADP
fbem-5273	118	13	green	green	ADJ
fbem-5273	118	14	accounting	accounting	NOUN
fbem-5273	118	15	for	for	ADP
fbem-5273	118	16	enterprises	enterprise	NOUN
fbem-5273	118	17	under	under	ADP
fbem-5273	118	18	the	the	DET
fbem-5273	118	19	low	low	ADJ
fbem-5273	118	20	-	-	PUNCT
fbem-5273	118	21	carbon	carbon	NOUN
fbem-5273	118	22	economy	economy	NOUN
fbem-5273	118	23	,	,	PUNCT
fbem-5273	118	24	"	"	PUNCT
fbem-5273	118	25	commodities	commodity	NOUN
fbem-5273	118	26	and	and	CCONJ
fbem-5273	118	27	quality	quality	NOUN
fbem-5273	118	28	"	"	PUNCT
fbem-5273	118	29	;	;	PUNCT
fbem-5273	118	30	2015	2015	NUM
fbem-5273	118	31	-	-	SYM
fbem-5273	118	32	09	09	NUM
fbem-5273	118	33	-	-	PUNCT
fbem-5273	118	34	28	28	NUM
fbem-5273	118	35	.	.	PUNCT