id	sid	tid	token	lemma	pos
gra-1439	1	1	introduction	introduction	NOUN
gra-1439	1	2	there	there	PRON
gra-1439	1	3	is	be	VERB
gra-1439	1	4	no	no	DET
gra-1439	1	5	doubt	doubt	NOUN
gra-1439	1	6	in	in	ADP
gra-1439	1	7	saying	say	VERB
gra-1439	1	8	that	that	SCONJ
gra-1439	1	9	social	social	ADJ
gra-1439	1	10	accounting	accounting	NOUN
gra-1439	1	11	is	be	AUX
gra-1439	1	12	the	the	DET
gra-1439	1	13	measurement	measurement	NOUN
gra-1439	1	14	and	and	CCONJ
gra-1439	1	15	reporting	report	VERB
gra-1439	1	16	information	information	NOUN
gra-1439	1	17	concerning	concern	VERB
gra-1439	1	18	the	the	DET
gra-1439	1	19	impact	impact	NOUN
gra-1439	1	20	of	of	ADP
gra-1439	1	21	entity	entity	NOUN
gra-1439	1	22	and	and	CCONJ
gra-1439	1	23	its	its	PRON
gra-1439	1	24	activities	activity	NOUN
gra-1439	1	25	on	on	ADP
gra-1439	1	26	society	society	NOUN
gra-1439	1	27	.	.	PUNCT
gra-1439	2	1	also	also	ADV
gra-1439	2	2	,	,	PUNCT
gra-1439	2	3	social	social	ADJ
gra-1439	2	4	responsibility	responsibility	NOUN
gra-1439	2	5	reporting	reporting	NOUN
gra-1439	2	6	has	have	AUX
gra-1439	2	7	become	become	VERB
gra-1439	2	8	an	an	DET
gra-1439	2	9	integral	integral	ADJ
gra-1439	2	10	part	part	NOUN
gra-1439	2	11	of	of	ADP
gra-1439	2	12	good	good	ADJ
gra-1439	2	13	management	management	NOUN
gra-1439	2	14	in	in	ADP
gra-1439	2	15	india	india	PROPN
gra-1439	2	16	as	as	ADV
gra-1439	2	17	well	well	ADV
gra-1439	2	18	as	as	ADP
gra-1439	2	19	in	in	ADP
gra-1439	2	20	foreign	foreign	ADJ
gra-1439	2	21	countries	country	NOUN
gra-1439	2	22	.	.	PUNCT
gra-1439	3	1	majority	majority	NOUN
gra-1439	3	2	of	of	ADP
gra-1439	3	3	the	the	DET
gra-1439	3	4	companies	company	NOUN
gra-1439	3	5	are	be	AUX
gra-1439	3	6	making	make	VERB
gra-1439	3	7	efforts	effort	NOUN
gra-1439	3	8	to	to	PART
gra-1439	3	9	earn	earn	VERB
gra-1439	3	10	the	the	DET
gra-1439	3	11	loyalty	loyalty	NOUN
gra-1439	3	12	of	of	ADP
gra-1439	3	13	customers	customer	NOUN
gra-1439	3	14	through	through	ADP
gra-1439	3	15	community	community	NOUN
gra-1439	3	16	development	development	NOUN
gra-1439	3	17	schemes	scheme	NOUN
gra-1439	3	18	,	,	PUNCT
gra-1439	3	19	good	good	ADJ
gra-1439	3	20	corporate	corporate	ADJ
gra-1439	3	21	governance	governance	NOUN
gra-1439	3	22	and	and	CCONJ
gra-1439	3	23	by	by	ADP
gra-1439	3	24	engaging	engage	VERB
gra-1439	3	25	stake	stake	NOUN
gra-1439	3	26	holders	holder	NOUN
gra-1439	3	27	within	within	ADP
gra-1439	3	28	and	and	CCONJ
gra-1439	3	29	outside	outside	ADP
gra-1439	3	30	the	the	DET
gra-1439	3	31	company	company	NOUN
gra-1439	3	32	.	.	PUNCT
gra-1439	4	1	therefore	therefore	ADV
gra-1439	4	2	,	,	PUNCT
gra-1439	4	3	it	it	PRON
gra-1439	4	4	is	be	AUX
gra-1439	4	5	mandatory	mandatory	ADJ
gra-1439	4	6	that	that	SCONJ
gra-1439	4	7	managements	management	NOUN
gra-1439	4	8	at	at	ADP
gra-1439	4	9	all	all	DET
gra-1439	4	10	level	level	NOUN
gra-1439	4	11	understand	understand	VERB
gra-1439	4	12	the	the	DET
gra-1439	4	13	scope	scope	NOUN
gra-1439	4	14	and	and	CCONJ
gra-1439	4	15	content	content	NOUN
gra-1439	4	16	of	of	ADP
gra-1439	4	17	social	social	ADJ
gra-1439	4	18	responsibility	responsibility	NOUN
gra-1439	4	19	so	so	SCONJ
gra-1439	4	20	that	that	SCONJ
gra-1439	4	21	they	they	PRON
gra-1439	4	22	can	can	AUX
gra-1439	4	23	make	make	VERB
gra-1439	4	24	value	value	NOUN
gra-1439	4	25	added	add	VERB
gra-1439	4	26	contributions	contribution	NOUN
gra-1439	4	27	towards	towards	ADP
gra-1439	4	28	building	build	VERB
gra-1439	4	29	the	the	DET
gra-1439	4	30	reputation	reputation	NOUN
gra-1439	4	31	and	and	CCONJ
gra-1439	4	32	brand	brand	NOUN
gra-1439	4	33	image	image	NOUN
gra-1439	4	34	of	of	ADP
gra-1439	4	35	the	the	DET
gra-1439	4	36	company	company	NOUN
gra-1439	4	37	.	.	PUNCT
gra-1439	5	1	the	the	DET
gra-1439	5	2	acceptance	acceptance	NOUN
gra-1439	5	3	of	of	ADP
gra-1439	5	4	this	this	DET
gra-1439	5	5	wonderful	wonderful	ADJ
gra-1439	5	6	concept	concept	NOUN
gra-1439	5	7	of	of	ADP
gra-1439	5	8	social	social	ADJ
gra-1439	5	9	responsibility	responsibility	NOUN
gra-1439	5	10	gets	get	AUX
gra-1439	5	11	reected	reecte	VERB
gra-1439	5	12	in	in	ADP
gra-1439	5	13	the	the	DET
gra-1439	5	14	information	information	NOUN
gra-1439	5	15	and	and	CCONJ
gra-1439	5	16	disclosure	disclosure	NOUN
gra-1439	5	17	that	that	SCONJ
gra-1439	5	18	the	the	DET
gra-1439	5	19	company	company	NOUN
gra-1439	5	20	makes	make	VERB
gra-1439	5	21	available	available	ADJ
gra-1439	5	22	for	for	ADP
gra-1439	5	23	the	the	DET
gra-1439	5	24	benet	benet	PROPN
gra-1439	5	25	of	of	ADP
gra-1439	5	26	the	the	DET
gra-1439	5	27	various	various	ADJ
gra-1439	5	28	constituents	constituent	NOUN
gra-1439	5	29	like	like	ADP
gra-1439	5	30	share	share	NOUN
gra-1439	5	31	holders	holder	NOUN
gra-1439	5	32	,	,	PUNCT
gra-1439	5	33	community	community	NOUN
gra-1439	5	34	workers	worker	NOUN
gra-1439	5	35	,	,	PUNCT
gra-1439	5	36	creditors	creditor	NOUN
gra-1439	5	37	,	,	PUNCT
gra-1439	5	38	etc	etc	X
gra-1439	5	39	.	.	X
gra-1439	6	1	every	every	DET
gra-1439	6	2	company	company	NOUN
gra-1439	6	3	apart	apart	ADV
gra-1439	6	4	from	from	ADP
gra-1439	6	5	being	be	AUX
gra-1439	6	6	able	able	ADJ
gra-1439	6	7	to	to	PART
gra-1439	6	8	justify	justify	VERB
gra-1439	6	9	itself	itself	PRON
gra-1439	6	10	on	on	ADP
gra-1439	6	11	the	the	DET
gra-1439	6	12	test	test	NOUN
gra-1439	6	13	of	of	ADP
gra-1439	6	14	economic	economic	ADJ
gra-1439	6	15	viability	viability	NOUN
gra-1439	6	16	,	,	PUNCT
gra-1439	6	17	will	will	AUX
gra-1439	6	18	have	have	VERB
gra-1439	6	19	to	to	PART
gra-1439	6	20	pass	pass	VERB
gra-1439	6	21	the	the	DET
gra-1439	6	22	test	test	NOUN
gra-1439	6	23	of	of	ADP
gra-1439	6	24	social	social	ADJ
gra-1439	6	25	responsible	responsible	ADJ
gra-1439	6	26	entity	entity	NOUN
gra-1439	6	27	which	which	PRON
gra-1439	6	28	includes	include	VERB
gra-1439	6	29	rural	rural	ADJ
gra-1439	6	30	development	development	NOUN
gra-1439	6	31	,	,	PUNCT
gra-1439	6	32	environmental	environmental	ADJ
gra-1439	6	33	protection	protection	NOUN
gra-1439	6	34	including	include	VERB
gra-1439	6	35	conversation	conversation	NOUN
gra-1439	6	36	of	of	ADP
gra-1439	6	37	resources	resource	NOUN
gra-1439	6	38	,	,	PUNCT
gra-1439	6	39	control	control	NOUN
gra-1439	6	40	of	of	ADP
gra-1439	6	41	population	population	NOUN
gra-1439	6	42	,	,	PUNCT
gra-1439	6	43	provision	provision	NOUN
gra-1439	6	44	of	of	ADP
gra-1439	6	45	clean	clean	ADJ
gra-1439	6	46	drinking	drinking	NOUN
gra-1439	6	47	water	water	NOUN
gra-1439	6	48	,	,	PUNCT
gra-1439	6	49	etc	etc	X
gra-1439	6	50	.	.	X
gra-1439	6	51	meaning	meaning	NOUN
gra-1439	6	52	and	and	CCONJ
gra-1439	6	53	scope	scope	NOUN
gra-1439	6	54	of	of	ADP
gra-1439	6	55	the	the	DET
gra-1439	6	56	study	study	NOUN
gra-1439	6	57	ÿ	ÿ	ADP
gra-1439	6	58	it	it	PRON
gra-1439	6	59	can	can	AUX
gra-1439	6	60	be	be	AUX
gra-1439	6	61	said	say	VERB
gra-1439	6	62	rightly	rightly	ADV
gra-1439	6	63	that	that	SCONJ
gra-1439	6	64	social	social	ADJ
gra-1439	6	65	accounting	accounting	NOUN
gra-1439	6	66	is	be	AUX
gra-1439	6	67	the	the	DET
gra-1439	6	68	application	application	NOUN
gra-1439	6	69	of	of	ADP
gra-1439	6	70	double	double	ADJ
gra-1439	6	71	entry	entry	NOUN
gra-1439	6	72	book	book	NOUN
gra-1439	6	73	keeping	keep	VERB
gra-1439	6	74	to	to	ADP
gra-1439	6	75	socioeconomic	socioeconomic	ADJ
gra-1439	6	76	analysis	analysis	NOUN
gra-1439	6	77	.	.	PUNCT
gra-1439	7	1	the	the	DET
gra-1439	7	2	national	national	PROPN
gra-1439	7	3	association	association	PROPN
gra-1439	7	4	of	of	ADP
gra-1439	7	5	accountants	accountant	NOUN
gra-1439	7	6	dened	dene	VERB
gra-1439	7	7	that	that	SCONJ
gra-1439	7	8	it	it	PRON
gra-1439	7	9	is	be	AUX
gra-1439	7	10	the	the	DET
gra-1439	7	11	identication	identication	NOUN
gra-1439	7	12	,	,	PUNCT
gra-1439	7	13	measurement	measurement	NOUN
gra-1439	7	14	,	,	PUNCT
gra-1439	7	15	monitoring	monitoring	NOUN
gra-1439	7	16	and	and	CCONJ
gra-1439	7	17	reporting	reporting	NOUN
gra-1439	7	18	of	of	ADP
gra-1439	7	19	social	social	ADJ
gra-1439	7	20	and	and	CCONJ
gra-1439	7	21	economic	economic	ADJ
gra-1439	7	22	effects	effect	NOUN
gra-1439	7	23	of	of	ADP
gra-1439	7	24	an	an	DET
gra-1439	7	25	institution	institution	NOUN
gra-1439	7	26	on	on	ADP
gra-1439	7	27	society	society	NOUN
gra-1439	7	28	.	.	PUNCT
gra-1439	8	1	this	this	PRON
gra-1439	8	2	gave	give	VERB
gra-1439	8	3	a	a	DET
gra-1439	8	4	rise	rise	NOUN
gra-1439	8	5	to	to	ADP
gra-1439	8	6	the	the	DET
gra-1439	8	7	possibility	possibility	NOUN
gra-1439	8	8	that	that	SCONJ
gra-1439	8	9	this	this	DET
gra-1439	8	10	responsibility	responsibility	NOUN
gra-1439	8	11	could	could	AUX
gra-1439	8	12	be	be	AUX
gra-1439	8	13	discharged	discharge	VERB
gra-1439	8	14	through	through	ADP
gra-1439	8	15	method	method	NOUN
gra-1439	8	16	of	of	ADP
gra-1439	8	17	social	social	ADJ
gra-1439	8	18	responsibility	responsibility	NOUN
gra-1439	8	19	accounting	account	VERB
gra-1439	8	20	and	and	CCONJ
gra-1439	8	21	further	far	ADV
gra-1439	8	22	this	this	DET
gra-1439	8	23	debate	debate	NOUN
gra-1439	8	24	focused	focus	VERB
gra-1439	8	25	on	on	ADP
gra-1439	8	26	the	the	DET
gra-1439	8	27	nature	nature	NOUN
gra-1439	8	28	of	of	ADP
gra-1439	8	29	csr	csr	X
gra-1439	8	30	(	(	PUNCT
gra-1439	8	31	corporate	corporate	ADJ
gra-1439	8	32	social	social	ADJ
gra-1439	8	33	responsibility	responsibility	NOUN
gra-1439	8	34	)	)	PUNCT
gra-1439	8	35	.	.	PUNCT
gra-1439	9	1	ÿ	ÿ	NOUN
gra-1439	9	2	in	in	ADP
gra-1439	9	3	order	order	NOUN
gra-1439	9	4	to	to	PART
gra-1439	9	5	facilitate	facilitate	VERB
gra-1439	9	6	corporate	corporate	ADJ
gra-1439	9	7	accountability	accountability	NOUN
gra-1439	9	8	,	,	PUNCT
gra-1439	9	9	there	there	PRON
gra-1439	9	10	are	be	VERB
gra-1439	9	11	ve	ve	ADJ
gra-1439	9	12	possible	possible	ADJ
gra-1439	9	13	areas	area	NOUN
gra-1439	9	14	in	in	ADP
gra-1439	9	15	which	which	PRON
gra-1439	9	16	corporate	corporate	ADJ
gra-1439	9	17	social	social	ADJ
gra-1439	9	18	objectives	objective	NOUN
gra-1439	9	19	can	can	AUX
gra-1439	9	20	be	be	AUX
gra-1439	9	21	implemented	implement	VERB
gra-1439	9	22	.	.	PUNCT
gra-1439	10	1	ÿ	ÿ	X
gra-1439	10	2	to	to	PART
gra-1439	10	3	determine	determine	VERB
gra-1439	10	4	whether	whether	SCONJ
gra-1439	10	5	the	the	DET
gra-1439	10	6	individual	individual	ADJ
gra-1439	10	7	rm	rm	PROPN
gra-1439	10	8	's	's	PART
gra-1439	10	9	strategies	strategy	NOUN
gra-1439	10	10	and	and	CCONJ
gra-1439	10	11	practices	practice	NOUN
gra-1439	10	12	are	be	AUX
gra-1439	10	13	consistent	consistent	ADJ
gra-1439	10	14	with	with	ADP
gra-1439	10	15	widely	widely	ADV
gra-1439	10	16	shared	share	VERB
gra-1439	10	17	social	social	ADJ
gra-1439	10	18	principles	principle	NOUN
gra-1439	10	19	.	.	PUNCT
gra-1439	11	1	ÿ	ÿ	PRON
gra-1439	11	2	to	to	PART
gra-1439	11	3	identify	identify	VERB
gra-1439	11	4	and	and	CCONJ
gra-1439	11	5	measure	measure	VERB
gra-1439	11	6	the	the	DET
gra-1439	11	7	net	net	ADJ
gra-1439	11	8	social	social	ADJ
gra-1439	11	9	contribution	contribution	NOUN
gra-1439	11	10	of	of	ADP
gra-1439	11	11	individual	individual	ADJ
gra-1439	11	12	rms	rm	NOUN
gra-1439	11	13	internally	internally	ADV
gra-1439	11	14	and	and	CCONJ
gra-1439	11	15	externally	externally	ADV
gra-1439	11	16	which	which	PRON
gra-1439	11	17	affect	affect	VERB
gra-1439	11	18	different	different	ADJ
gra-1439	11	19	segments	segment	NOUN
gra-1439	11	20	of	of	ADP
gra-1439	11	21	the	the	DET
gra-1439	11	22	society	society	NOUN
gra-1439	11	23	.	.	PUNCT
gra-1439	12	1	ÿ	ÿ	PROPN
gra-1439	12	2	to	to	PART
gra-1439	12	3	decide	decide	VERB
gra-1439	12	4	the	the	DET
gra-1439	12	5	goals	goal	NOUN
gra-1439	12	6	,	,	PUNCT
gra-1439	12	7	programs	program	NOUN
gra-1439	12	8	and	and	CCONJ
gra-1439	12	9	performances	performance	NOUN
gra-1439	12	10	and	and	CCONJ
gra-1439	12	11	use	use	NOUN
gra-1439	12	12	of	of	ADP
gra-1439	12	13	contribution	contribution	NOUN
gra-1439	12	14	available	available	ADJ
gra-1439	12	15	.	.	PUNCT
gra-1439	13	1	ÿ	ÿ	PROPN
gra-1439	13	2	the	the	DET
gra-1439	13	3	scope	scope	NOUN
gra-1439	13	4	of	of	ADP
gra-1439	13	5	social	social	ADJ
gra-1439	13	6	accounting	accounting	NOUN
gra-1439	13	7	includes	include	VERB
gra-1439	13	8	net	net	ADJ
gra-1439	13	9	income	income	NOUN
gra-1439	13	10	contribution	contribution	NOUN
gra-1439	13	11	,	,	PUNCT
gra-1439	13	12	human	human	ADJ
gra-1439	13	13	resource	resource	NOUN
gra-1439	13	14	contribution	contribution	NOUN
gra-1439	13	15	,	,	PUNCT
gra-1439	13	16	public	public	ADJ
gra-1439	13	17	contribution	contribution	NOUN
gra-1439	13	18	,	,	PUNCT
gra-1439	13	19	environmental	environmental	ADJ
gra-1439	13	20	contribution	contribution	NOUN
gra-1439	13	21	,	,	PUNCT
gra-1439	13	22	product	product	NOUN
gra-1439	13	23	and	and	CCONJ
gra-1439	13	24	services	service	NOUN
gra-1439	13	25	contribution	contribution	NOUN
gra-1439	13	26	.	.	PUNCT
gra-1439	14	1	challenges	challenge	NOUN
gra-1439	14	2	in	in	ADP
gra-1439	14	3	social	social	ADJ
gra-1439	14	4	reporting	reporting	NOUN
gra-1439	14	5	following	follow	VERB
gra-1439	14	6	challenges	challenge	NOUN
gra-1439	14	7	are	be	AUX
gra-1439	14	8	faced	face	VERB
gra-1439	14	9	when	when	SCONJ
gra-1439	14	10	the	the	DET
gra-1439	14	11	rm	rm	PROPN
gra-1439	14	12	is	be	AUX
gra-1439	14	13	attempting	attempt	VERB
gra-1439	14	14	to	to	PART
gra-1439	14	15	report	report	VERB
gra-1439	14	16	its	its	PRON
gra-1439	14	17	social	social	ADJ
gra-1439	14	18	activities	activity	NOUN
gra-1439	14	19	in	in	ADP
gra-1439	14	20	the	the	DET
gra-1439	14	21	framework	framework	NOUN
gra-1439	14	22	of	of	ADP
gra-1439	14	23	current	current	ADJ
gra-1439	14	24	nancial	nancial	ADJ
gra-1439	14	25	reporting	reporting	NOUN
gra-1439	14	26	methodology	methodology	NOUN
gra-1439	14	27	:	:	PUNCT
gra-1439	14	28	ÿ	ÿ	X
gra-1439	14	29	how	how	SCONJ
gra-1439	14	30	should	should	AUX
gra-1439	14	31	the	the	DET
gra-1439	14	32	social	social	ADJ
gra-1439	14	33	contribution	contribution	NOUN
gra-1439	14	34	be	be	AUX
gra-1439	14	35	measured	measure	VERB
gra-1439	14	36	?	?	PUNCT
gra-1439	15	1	ÿ	ÿ	X
gra-1439	15	2	how	how	SCONJ
gra-1439	15	3	should	should	AUX
gra-1439	15	4	the	the	DET
gra-1439	15	5	social	social	ADJ
gra-1439	15	6	contributions	contribution	NOUN
gra-1439	15	7	be	be	AUX
gra-1439	15	8	identied	identied	PROPN
gra-1439	15	9	?	?	PROPN
gra-1439	16	1	ÿ	ÿ	PROPN
gra-1439	16	2	how	how	SCONJ
gra-1439	16	3	should	should	AUX
gra-1439	16	4	the	the	DET
gra-1439	16	5	social	social	ADJ
gra-1439	16	6	contributions	contribution	NOUN
gra-1439	16	7	be	be	AUX
gra-1439	16	8	related	relate	VERB
gra-1439	16	9	to	to	ADP
gra-1439	16	10	the	the	DET
gra-1439	16	11	conventional	conventional	ADJ
gra-1439	16	12	nancial	nancial	ADJ
gra-1439	16	13	information	information	NOUN
gra-1439	16	14	expressed	express	VERB
gra-1439	16	15	in	in	ADP
gra-1439	16	16	corporate	corporate	ADJ
gra-1439	16	17	nancial	nancial	ADJ
gra-1439	16	18	reports	report	NOUN
gra-1439	16	19	?	?	PUNCT
gra-1439	17	1	ÿ	ÿ	PROPN
gra-1439	17	2	how	how	SCONJ
gra-1439	17	3	should	should	AUX
gra-1439	17	4	the	the	DET
gra-1439	17	5	social	social	ADJ
gra-1439	17	6	contributions	contribution	NOUN
gra-1439	17	7	be	be	AUX
gra-1439	17	8	described	describe	VERB
gra-1439	17	9	in	in	ADP
gra-1439	17	10	signicant	signicant	ADJ
gra-1439	17	11	manner	manner	NOUN
gra-1439	17	12	so	so	SCONJ
gra-1439	17	13	that	that	SCONJ
gra-1439	17	14	informed	informed	ADJ
gra-1439	17	15	judgments	judgment	NOUN
gra-1439	17	16	may	may	AUX
gra-1439	17	17	be	be	AUX
gra-1439	17	18	made	make	VERB
gra-1439	17	19	about	about	ADP
gra-1439	17	20	these	these	DET
gra-1439	17	21	contributions	contribution	NOUN
gra-1439	17	22	?	?	PUNCT
gra-1439	18	1	objective	objective	NOUN
gra-1439	18	2	of	of	ADP
gra-1439	18	3	the	the	DET
gra-1439	18	4	study	study	NOUN
gra-1439	18	5	ÿ	ÿ	ADP
gra-1439	18	6	our	our	PRON
gra-1439	18	7	study	study	NOUN
gra-1439	18	8	primarily	primarily	ADV
gra-1439	18	9	aims	aim	VERB
gra-1439	18	10	to	to	PART
gra-1439	18	11	evaluate	evaluate	VERB
gra-1439	18	12	the	the	DET
gra-1439	18	13	divergent	divergent	ADJ
gra-1439	18	14	social	social	ADJ
gra-1439	18	15	responsibility	responsibility	NOUN
gra-1439	18	16	reporting	reporting	NOUN
gra-1439	18	17	practices	practice	NOUN
gra-1439	18	18	in	in	ADP
gra-1439	18	19	indian	indian	PROPN
gra-1439	18	20	rms	rm	NOUN
gra-1439	18	21	from	from	ADP
gra-1439	18	22	both	both	DET
gra-1439	18	23	sectors	sector	NOUN
gra-1439	18	24	by	by	ADP
gra-1439	18	25	analyzing	analyze	VERB
gra-1439	18	26	the	the	DET
gra-1439	18	27	scope	scope	NOUN
gra-1439	18	28	and	and	CCONJ
gra-1439	18	29	a	a	DET
gra-1439	18	30	type	type	NOUN
gra-1439	18	31	of	of	ADP
gra-1439	18	32	social	social	ADJ
gra-1439	18	33	responsibility	responsibility	NOUN
gra-1439	18	34	reporting	report	VERB
gra-1439	18	35	in	in	ADP
gra-1439	18	36	indian	indian	ADJ
gra-1439	18	37	companies	company	NOUN
gra-1439	18	38	.	.	PUNCT
gra-1439	19	1	ÿ	ÿ	PROPN
gra-1439	19	2	secondly	secondly	ADV
gra-1439	19	3	,	,	PUNCT
gra-1439	19	4	the	the	DET
gra-1439	19	5	study	study	NOUN
gra-1439	19	6	was	be	AUX
gra-1439	19	7	carried	carry	VERB
gra-1439	19	8	out	out	ADP
gra-1439	19	9	by	by	ADP
gra-1439	19	10	closely	closely	ADV
gra-1439	19	11	analyzing	analyze	VERB
gra-1439	19	12	annual	annual	ADJ
gra-1439	19	13	reports	report	NOUN
gra-1439	19	14	of	of	ADP
gra-1439	19	15	25	25	NUM
gra-1439	19	16	randomly	randomly	ADV
gra-1439	19	17	selected	select	VERB
gra-1439	19	18	and	and	CCONJ
gra-1439	19	19	studying	study	VERB
gra-1439	19	20	their	their	PRON
gra-1439	19	21	nancial	nancial	ADJ
gra-1439	19	22	reports	report	NOUN
gra-1439	19	23	.	.	PUNCT
gra-1439	20	1	ÿ	ÿ	ADP
gra-1439	20	2	our	our	PRON
gra-1439	20	3	study	study	NOUN
gra-1439	20	4	aims	aim	VERB
gra-1439	20	5	to	to	PART
gra-1439	20	6	bring	bring	VERB
gra-1439	20	7	out	out	ADP
gra-1439	20	8	the	the	DET
gra-1439	20	9	latest	late	ADJ
gra-1439	20	10	social	social	ADJ
gra-1439	20	11	accounting	accounting	NOUN
gra-1439	20	12	and	and	CCONJ
gra-1439	20	13	reporting	reporting	NOUN
gra-1439	20	14	practices	practice	NOUN
gra-1439	20	15	of	of	ADP
gra-1439	20	16	indian	indian	ADJ
gra-1439	20	17	rms	rm	NOUN
gra-1439	20	18	.	.	PUNCT
gra-1439	21	1	important	important	ADJ
gra-1439	21	2	disclosure	disclosure	NOUN
gra-1439	21	3	regarding	regard	VERB
gra-1439	21	4	indian	indian	ADJ
gra-1439	21	5	firms	firm	NOUN
gra-1439	21	6	the	the	DET
gra-1439	21	7	most	most	ADV
gra-1439	21	8	signicant	signicant	ADJ
gra-1439	21	9	items	item	NOUN
gra-1439	21	10	receiving	receive	VERB
gra-1439	21	11	the	the	DET
gra-1439	21	12	most	most	ADJ
gra-1439	21	13	attention	attention	NOUN
gra-1439	21	14	recently	recently	ADV
gra-1439	21	15	in	in	ADP
gra-1439	21	16	our	our	PRON
gra-1439	21	17	country	country	NOUN
gra-1439	21	18	are	be	AUX
gra-1439	21	19	as	as	ADV
gra-1439	21	20	under	under	ADV
gra-1439	21	21	:	:	PUNCT
gra-1439	21	22	ÿ	ÿ	PROPN
gra-1439	21	23	efforts	effort	NOUN
gra-1439	21	24	to	to	PART
gra-1439	21	25	save	save	VERB
gra-1439	21	26	energy	energy	NOUN
gra-1439	21	27	are	be	AUX
gra-1439	21	28	receiving	receive	VERB
gra-1439	21	29	the	the	DET
gra-1439	21	30	most	most	ADJ
gra-1439	21	31	attention	attention	NOUN
gra-1439	21	32	recently	recently	ADV
gra-1439	21	33	,	,	PUNCT
gra-1439	21	34	although	although	SCONJ
gra-1439	21	35	reporting	reporting	NOUN
gra-1439	21	36	of	of	ADP
gra-1439	21	37	energy	energy	NOUN
gra-1439	21	38	receiving	receive	VERB
gra-1439	21	39	conversation	conversation	NOUN
gra-1439	21	40	is	be	AUX
gra-1439	21	41	statutory	statutory	ADJ
gra-1439	21	42	.	.	PUNCT
gra-1439	22	1	as	as	SCONJ
gra-1439	22	2	per	per	ADP
gra-1439	22	3	the	the	DET
gra-1439	22	4	board	board	NOUN
gra-1439	22	5	of	of	ADP
gra-1439	22	6	directors	director	NOUN
gra-1439	22	7	rules	rule	VERB
gra-1439	22	8	1988	1988	NUM
gra-1439	22	9	,	,	PUNCT
gra-1439	22	10	u	u	NOUN
gra-1439	22	11	/	/	SYM
gra-1439	22	12	s217	s217	PROPN
gra-1439	22	13	(	(	PUNCT
gra-1439	22	14	e	e	NOUN
gra-1439	22	15	)	)	PUNCT
gra-1439	22	16	of	of	ADP
gra-1439	22	17	the	the	DET
gra-1439	22	18	companies	company	NOUN
gra-1439	22	19	act	act	VERB
gra-1439	22	20	1956	1956	NUM
gra-1439	22	21	,	,	PUNCT
gra-1439	22	22	information	information	NOUN
gra-1439	22	23	regarding	regard	VERB
gra-1439	22	24	environment	environment	NOUN
gra-1439	22	25	,	,	PUNCT
gra-1439	22	26	population	population	NOUN
gra-1439	22	27	and	and	CCONJ
gra-1439	22	28	control	control	NOUN
gra-1439	22	29	techniques	technique	NOUN
gra-1439	22	30	adopted	adopt	VERB
gra-1439	22	31	also	also	ADV
gra-1439	22	32	needs	need	VERB
gra-1439	22	33	to	to	PART
gra-1439	22	34	be	be	AUX
gra-1439	22	35	disclosed	disclose	VERB
gra-1439	22	36	.	.	PUNCT
gra-1439	23	1	ÿ	ÿ	PRON
gra-1439	23	2	as	as	ADP
gra-1439	23	3	per	per	ADP
gra-1439	23	4	the	the	DET
gra-1439	23	5	consumer	consumer	NOUN
gra-1439	23	6	's	's	PART
gra-1439	23	7	protection	protection	NOUN
gra-1439	23	8	act	act	PROPN
gra-1439	23	9	,	,	PUNCT
gra-1439	23	10	it	it	PRON
gra-1439	23	11	is	be	AUX
gra-1439	23	12	essential	essential	ADJ
gra-1439	23	13	for	for	SCONJ
gra-1439	23	14	the	the	DET
gra-1439	23	15	companies	company	NOUN
gra-1439	23	16	to	to	PART
gra-1439	23	17	offer	offer	VERB
gra-1439	23	18	quality	quality	NOUN
gra-1439	23	19	products	product	NOUN
gra-1439	23	20	and	and	CCONJ
gra-1439	23	21	services	service	NOUN
gra-1439	23	22	.	.	PUNCT
gra-1439	24	1	the	the	DET
gra-1439	24	2	particulars	particular	NOUN
gra-1439	24	3	of	of	ADP
gra-1439	24	4	employees	employee	NOUN
gra-1439	24	5	are	be	AUX
gra-1439	24	6	required	require	VERB
gra-1439	24	7	to	to	PART
gra-1439	24	8	be	be	AUX
gra-1439	24	9	furnished	furnish	VERB
gra-1439	24	10	pursuant	pursuant	ADJ
gra-1439	24	11	to	to	ADP
gra-1439	24	12	section	section	NOUN
gra-1439	24	13	217(2a	217(2a	NUM
gra-1439	24	14	)	)	PUNCT
gra-1439	24	15	of	of	ADP
gra-1439	24	16	the	the	DET
gra-1439	24	17	company	company	NOUN
gra-1439	24	18	's	's	PART
gra-1439	24	19	act	act	NOUN
gra-1439	24	20	1956	1956	NUM
gra-1439	24	21	read	read	VERB
gra-1439	24	22	with	with	ADP
gra-1439	24	23	the	the	DET
gra-1439	24	24	companies	company	NOUN
gra-1439	24	25	rules	rule	VERB
gra-1439	24	26	1975	1975	NUM
gra-1439	24	27	.	.	PUNCT
gra-1439	25	1	ÿ	ÿ	DET
gra-1439	25	2	maintenance	maintenance	NOUN
gra-1439	25	3	of	of	ADP
gra-1439	25	4	adequate	adequate	ADJ
gra-1439	25	5	foreign	foreign	ADJ
gra-1439	25	6	exchange	exchange	NOUN
gra-1439	25	7	has	have	AUX
gra-1439	25	8	become	become	VERB
gra-1439	25	9	social	social	ADJ
gra-1439	25	10	obligation	obligation	NOUN
gra-1439	25	11	of	of	ADP
gra-1439	25	12	a	a	DET
gra-1439	25	13	business	business	NOUN
gra-1439	25	14	enterprise	enterprise	NOUN
gra-1439	25	15	today	today	NOUN
gra-1439	25	16	.	.	PUNCT
gra-1439	26	1	hence	hence	ADV
gra-1439	26	2	they	they	PRON
gra-1439	26	3	have	have	VERB
gra-1439	26	4	to	to	PART
gra-1439	26	5	disclose	disclose	VERB
gra-1439	26	6	this	this	DET
gra-1439	26	7	information	information	NOUN
gra-1439	26	8	pertaining	pertain	VERB
gra-1439	26	9	to	to	ADP
gra-1439	26	10	the	the	DET
gra-1439	26	11	next	next	ADJ
gra-1439	26	12	foreign	foreign	ADJ
gra-1439	26	13	exchange	exchange	NOUN
gra-1439	26	14	earned	earn	VERB
gra-1439	26	15	by	by	ADP
gra-1439	26	16	the	the	DET
gra-1439	26	17	enterprise	enterprise	NOUN
gra-1439	26	18	.	.	PUNCT
gra-1439	27	1	five	five	NUM
gra-1439	27	2	main	main	ADJ
gra-1439	27	3	principles	principle	NOUN
gra-1439	27	4	of	of	ADP
gra-1439	27	5	social	social	ADJ
gra-1439	27	6	accounting	accounting	NOUN
gra-1439	27	7	ÿ	ÿ	PROPN
gra-1439	27	8	multi	multi	PROPN
gra-1439	27	9	perspective	perspective	NOUN
gra-1439	27	10	the	the	DET
gra-1439	27	11	different	different	ADJ
gra-1439	27	12	views	view	NOUN
gra-1439	27	13	of	of	ADP
gra-1439	27	14	people	people	NOUN
gra-1439	27	15	and	and	CCONJ
gra-1439	27	16	groups	group	NOUN
gra-1439	27	17	that	that	PRON
gra-1439	27	18	are	be	AUX
gra-1439	27	19	important	important	ADJ
gra-1439	27	20	to	to	ADP
gra-1439	27	21	the	the	DET
gra-1439	27	22	organization	organization	NOUN
gra-1439	27	23	should	should	AUX
gra-1439	27	24	be	be	AUX
gra-1439	27	25	taken	take	VERB
gra-1439	27	26	into	into	ADP
gra-1439	27	27	consideration	consideration	NOUN
gra-1439	27	28	as	as	ADV
gra-1439	27	29	far	far	ADV
gra-1439	27	30	as	as	SCONJ
gra-1439	27	31	the	the	DET
gra-1439	27	32	social	social	ADJ
gra-1439	27	33	accounting	accounting	NOUN
gra-1439	27	34	and	and	CCONJ
gra-1439	27	35	reporting	reporting	NOUN
gra-1439	27	36	practices	practice	NOUN
gra-1439	27	37	of	of	ADP
gra-1439	27	38	the	the	DET
gra-1439	27	39	company	company	NOUN
gra-1439	27	40	are	be	AUX
gra-1439	27	41	concerned	concern	VERB
gra-1439	27	42	.	.	PUNCT
gra-1439	28	1	ÿ	ÿ	PROPN
gra-1439	28	2	comprehensive	comprehensive	ADJ
gra-1439	28	3	an	an	DET
gra-1439	28	4	organization	organization	NOUN
gra-1439	28	5	should	should	AUX
gra-1439	28	6	prepare	prepare	VERB
gra-1439	28	7	the	the	DET
gra-1439	28	8	report	report	NOUN
gra-1439	28	9	in	in	ADP
gra-1439	28	10	detail	detail	NOUN
gra-1439	28	11	which	which	PRON
gra-1439	28	12	is	be	AUX
gra-1439	28	13	inclusive	inclusive	ADJ
gra-1439	28	14	of	of	ADP
gra-1439	28	15	all	all	DET
gra-1439	28	16	activities	activity	NOUN
gra-1439	28	17	related	relate	VERB
gra-1439	28	18	to	to	ADP
gra-1439	28	19	various	various	ADJ
gra-1439	28	20	stake	stake	NOUN
gra-1439	28	21	holders	holder	NOUN
gra-1439	28	22	of	of	ADP
gra-1439	28	23	the	the	DET
gra-1439	28	24	company	company	NOUN
gra-1439	28	25	.	.	PUNCT
gra-1439	29	1	a	a	DET
gra-1439	29	2	study	study	NOUN
gra-1439	29	3	on	on	ADP
gra-1439	29	4	social	social	ADJ
gra-1439	29	5	responsibility	responsibility	NOUN
gra-1439	29	6	accounting	accounting	NOUN
gra-1439	29	7	and	and	CCONJ
gra-1439	29	8	social	social	ADJ
gra-1439	29	9	responsibility	responsibility	NOUN
gra-1439	29	10	reporting	report	VERB
gra-1439	29	11	in	in	ADP
gra-1439	29	12	indian	indian	ADJ
gra-1439	29	13	context	context	PROPN
gra-1439	29	14	original	original	ADJ
gra-1439	29	15	research	research	NOUN
gra-1439	29	16	paper	paper	NOUN
gra-1439	29	17	asha	asha	PROPN
gra-1439	29	18	brahmakshatriya	brahmakshatriya	PROPN
gra-1439	29	19	teaching	teach	VERB
gra-1439	29	20	assistant	assistant	NOUN
gra-1439	29	21	,	,	PUNCT
gra-1439	29	22	k.s	k.s	PROPN
gra-1439	29	23	.	.	PROPN
gra-1439	29	24	school	school	NOUN
gra-1439	29	25	of	of	ADP
gra-1439	29	26	business	business	NOUN
gra-1439	29	27	management	management	PROPN
gra-1439	29	28	,	,	PUNCT
gra-1439	29	29	gujarat	gujarat	PROPN
gra-1439	29	30	university	university	PROPN
gra-1439	29	31	,	,	PUNCT
gra-1439	29	32	ahmedabad	ahmedabad	PROPN
gra-1439	29	33	.	.	PUNCT
gra-1439	30	1	x	x	X
gra-1439	30	2	21gjra	21gjra	NUM
gra-1439	30	3	global	global	ADJ
gra-1439	30	4	journal	journal	PROPN
gra-1439	30	5	for	for	ADP
gra-1439	30	6	research	research	NOUN
gra-1439	30	7	analysis	analysis	NOUN
gra-1439	30	8	management	management	NOUN
gra-1439	30	9	we	we	PRON
gra-1439	30	10	can	can	AUX
gra-1439	30	11	dene	dene	VERB
gra-1439	30	12	the	the	DET
gra-1439	30	13	word	word	NOUN
gra-1439	30	14	social	social	ADJ
gra-1439	30	15	responsibility	responsibility	NOUN
gra-1439	30	16	as	as	ADP
gra-1439	30	17	the	the	DET
gra-1439	30	18	means	mean	NOUN
gra-1439	30	19	to	to	PART
gra-1439	30	20	help	help	VERB
gra-1439	30	21	the	the	DET
gra-1439	30	22	society	society	NOUN
gra-1439	30	23	in	in	ADP
gra-1439	30	24	every	every	DET
gra-1439	30	25	manner	manner	NOUN
gra-1439	30	26	.	.	PUNCT
gra-1439	31	1	today	today	NOUN
gra-1439	31	2	the	the	DET
gra-1439	31	3	word	word	NOUN
gra-1439	31	4	social	social	ADJ
gra-1439	31	5	accounting	accounting	NOUN
gra-1439	31	6	attracts	attract	VERB
gra-1439	31	7	the	the	DET
gra-1439	31	8	attention	attention	NOUN
gra-1439	31	9	of	of	ADP
gra-1439	31	10	many	many	ADJ
gra-1439	31	11	industrialists	industrialist	NOUN
gra-1439	31	12	because	because	SCONJ
gra-1439	31	13	of	of	ADP
gra-1439	31	14	industrial	industrial	ADJ
gra-1439	31	15	growth	growth	NOUN
gra-1439	31	16	and	and	CCONJ
gra-1439	31	17	economic	economic	ADJ
gra-1439	31	18	prosperity	prosperity	NOUN
gra-1439	31	19	of	of	ADP
gra-1439	31	20	the	the	DET
gra-1439	31	21	nation	nation	NOUN
gra-1439	31	22	.	.	PUNCT
gra-1439	32	1	an	an	DET
gra-1439	32	2	organization	organization	NOUN
gra-1439	32	3	has	have	VERB
gra-1439	32	4	to	to	PART
gra-1439	32	5	be	be	AUX
gra-1439	32	6	accountable	accountable	ADJ
gra-1439	32	7	to	to	ADP
gra-1439	32	8	the	the	DET
gra-1439	32	9	public	public	NOUN
gra-1439	32	10	at	at	ADP
gra-1439	32	11	a	a	DET
gra-1439	32	12	large	large	ADJ
gra-1439	32	13	in	in	ADP
gra-1439	32	14	order	order	NOUN
gra-1439	32	15	to	to	PART
gra-1439	32	16	function	function	VERB
gra-1439	32	17	effectively	effectively	ADV
gra-1439	32	18	and	and	CCONJ
gra-1439	32	19	survive	survive	VERB
gra-1439	32	20	in	in	ADP
gra-1439	32	21	longer	long	ADJ
gra-1439	32	22	run	run	NOUN
gra-1439	32	23	.	.	PUNCT
gra-1439	33	1	“	"	PUNCT
gra-1439	33	2	value	value	NOUN
gra-1439	33	3	added	add	VERB
gra-1439	33	4	statement	statement	NOUN
gra-1439	33	5	and	and	CCONJ
gra-1439	33	6	sustainability	sustainability	NOUN
gra-1439	33	7	reports	report	NOUN
gra-1439	33	8	”	"	PUNCT
gra-1439	33	9	are	be	AUX
gra-1439	33	10	given	give	VERB
gra-1439	33	11	by	by	ADP
gra-1439	33	12	many	many	ADJ
gra-1439	33	13	indian	indian	ADJ
gra-1439	33	14	companies	company	NOUN
gra-1439	33	15	in	in	ADP
gra-1439	33	16	their	their	PRON
gra-1439	33	17	annual	annual	ADJ
gra-1439	33	18	reports	report	NOUN
gra-1439	33	19	in	in	ADP
gra-1439	33	20	place	place	NOUN
gra-1439	33	21	of	of	ADP
gra-1439	33	22	social	social	ADJ
gra-1439	33	23	reporting	reporting	NOUN
gra-1439	33	24	.	.	PUNCT
gra-1439	34	1	similarly	similarly	ADV
gra-1439	34	2	,	,	PUNCT
gra-1439	34	3	we	we	PRON
gra-1439	34	4	can	can	AUX
gra-1439	34	5	say	say	VERB
gra-1439	34	6	that	that	SCONJ
gra-1439	34	7	social	social	ADJ
gra-1439	34	8	accounting	accounting	NOUN
gra-1439	34	9	is	be	AUX
gra-1439	34	10	a	a	DET
gra-1439	34	11	method	method	NOUN
gra-1439	34	12	by	by	ADP
gra-1439	34	13	which	which	PRON
gra-1439	34	14	a	a	DET
gra-1439	34	15	rm	rm	PROPN
gra-1439	34	16	seeks	seek	VERB
gra-1439	34	17	to	to	PART
gra-1439	34	18	place	place	VERB
gra-1439	34	19	a	a	DET
gra-1439	34	20	value	value	NOUN
gra-1439	34	21	on	on	ADP
gra-1439	34	22	the	the	DET
gra-1439	34	23	impact	impact	NOUN
gra-1439	34	24	on	on	ADP
gra-1439	34	25	society	society	NOUN
gra-1439	34	26	of	of	ADP
gra-1439	34	27	its	its	PRON
gra-1439	34	28	operations	operation	NOUN
gra-1439	34	29	.	.	PUNCT
gra-1439	35	1	abstract	abstract	ADJ
gra-1439	35	2	keywords	keyword	NOUN
gra-1439	35	3	:	:	PUNCT
gra-1439	35	4	human	human	ADJ
gra-1439	35	5	resource	resource	NOUN
gra-1439	35	6	contribution	contribution	NOUN
gra-1439	35	7	,	,	PUNCT
gra-1439	35	8	public	public	ADJ
gra-1439	35	9	contribution	contribution	NOUN
gra-1439	35	10	,	,	PUNCT
gra-1439	35	11	environmental	environmental	ADJ
gra-1439	35	12	contribution	contribution	NOUN
gra-1439	35	13	,	,	PUNCT
gra-1439	35	14	net	net	ADJ
gra-1439	35	15	income	income	NOUN
gra-1439	35	16	contribution	contribution	NOUN
gra-1439	35	17	,	,	PUNCT
gra-1439	35	18	foreign	foreign	ADJ
gra-1439	35	19	exchange	exchange	NOUN
gra-1439	35	20	,	,	PUNCT
gra-1439	35	21	multi	multi	PROPN
gra-1439	35	22	perspective	perspective	PROPN
gra-1439	35	23	volume-9	volume-9	PROPN
gra-1439	35	24	,	,	PUNCT
gra-1439	35	25	issue-1	issue-1	NUM
gra-1439	35	26	,	,	PUNCT
gra-1439	35	27	january-2020	january-2020	NOUN
gra-1439	35	28	•	•	NUM
gra-1439	35	29	print	print	NOUN
gra-1439	35	30	issn	issn	PROPN
gra-1439	35	31	no	no	NOUN
gra-1439	35	32	.	.	PROPN
gra-1439	35	33	2277	2277	NUM
gra-1439	35	34	8160	8160	NUM
gra-1439	35	35	•	•	NOUN
gra-1439	36	1	doi	doi	NOUN
gra-1439	36	2	:	:	PUNCT
gra-1439	36	3	10.36106	10.36106	NUM
gra-1439	36	4	/	/	SYM
gra-1439	36	5	gjra	gjra	NOUN
gra-1439	36	6	22	22	NUM
gra-1439	36	7	x	x	NOUN
gra-1439	36	8	gjra	gjra	PROPN
gra-1439	36	9	global	global	ADJ
gra-1439	36	10	journal	journal	PROPN
gra-1439	36	11	for	for	ADP
gra-1439	36	12	research	research	NOUN
gra-1439	36	13	analysis	analysis	NOUN
gra-1439	36	14	ÿ	ÿ	ADP
gra-1439	36	15	disclosed	disclose	VERB
gra-1439	36	16	disclosure	disclosure	NOUN
gra-1439	36	17	is	be	AUX
gra-1439	36	18	not	not	PART
gra-1439	36	19	mandatory	mandatory	ADJ
gra-1439	36	20	but	but	CCONJ
gra-1439	36	21	still	still	ADV
gra-1439	36	22	corporate	corporate	ADJ
gra-1439	36	23	sector	sector	NOUN
gra-1439	36	24	should	should	AUX
gra-1439	36	25	take	take	VERB
gra-1439	36	26	all	all	DET
gra-1439	36	27	possible	possible	ADJ
gra-1439	36	28	steps	step	NOUN
gra-1439	36	29	to	to	PART
gra-1439	36	30	make	make	VERB
gra-1439	36	31	all	all	DET
gra-1439	36	32	the	the	DET
gra-1439	36	33	disclosures	disclosure	NOUN
gra-1439	36	34	timely	timely	ADV
gra-1439	36	35	.	.	PUNCT
gra-1439	37	1	the	the	DET
gra-1439	37	2	rm	rm	PROPN
gra-1439	37	3	needs	need	VERB
gra-1439	37	4	to	to	PART
gra-1439	37	5	be	be	AUX
gra-1439	37	6	very	very	ADV
gra-1439	37	7	transparent	transparent	ADJ
gra-1439	37	8	with	with	ADP
gra-1439	37	9	regard	regard	NOUN
gra-1439	37	10	to	to	ADP
gra-1439	37	11	its	its	PRON
gra-1439	37	12	social	social	ADJ
gra-1439	37	13	cost	cost	NOUN
gra-1439	37	14	and	and	CCONJ
gra-1439	37	15	benets	benets	PROPN
gra-1439	37	16	contributed	contribute	VERB
gra-1439	37	17	to	to	ADP
gra-1439	37	18	the	the	DET
gra-1439	37	19	society	society	NOUN
gra-1439	37	20	.	.	PUNCT
gra-1439	38	1	ÿ	ÿ	PROPN
gra-1439	38	2	regular	regular	ADJ
gra-1439	38	3	reporting	report	VERB
gra-1439	38	4	social	social	ADJ
gra-1439	38	5	accounting	accounting	NOUN
gra-1439	38	6	and	and	CCONJ
gra-1439	38	7	responsibility	responsibility	NOUN
gra-1439	38	8	reporting	reporting	NOUN
gra-1439	38	9	should	should	AUX
gra-1439	38	10	become	become	VERB
gra-1439	38	11	a	a	DET
gra-1439	38	12	continuous	continuous	ADJ
gra-1439	38	13	process	process	NOUN
gra-1439	38	14	of	of	ADP
gra-1439	38	15	an	an	DET
gra-1439	38	16	organization	organization	NOUN
gra-1439	38	17	.	.	PUNCT
gra-1439	39	1	it	it	PRON
gra-1439	39	2	should	should	AUX
gra-1439	39	3	be	be	AUX
gra-1439	39	4	conducted	conduct	VERB
gra-1439	39	5	on	on	ADP
gra-1439	39	6	an	an	DET
gra-1439	39	7	ongoing	ongoing	ADJ
gra-1439	39	8	basis	basis	NOUN
gra-1439	39	9	at	at	ADP
gra-1439	39	10	regular	regular	ADJ
gra-1439	39	11	intervals	interval	NOUN
gra-1439	39	12	.	.	PUNCT
gra-1439	40	1	ÿ	ÿ	PROPN
gra-1439	40	2	comparative	comparative	VERB
gra-1439	40	3	the	the	DET
gra-1439	40	4	report	report	NOUN
gra-1439	40	5	should	should	AUX
gra-1439	40	6	able	able	ADJ
gra-1439	40	7	to	to	PART
gra-1439	40	8	compare	compare	VERB
gra-1439	40	9	its	its	PRON
gra-1439	40	10	activities	activity	NOUN
gra-1439	40	11	with	with	ADP
gra-1439	40	12	other	other	ADJ
gra-1439	40	13	similar	similar	ADJ
gra-1439	40	14	companies	company	NOUN
gra-1439	40	15	to	to	PART
gra-1439	40	16	understand	understand	VERB
gra-1439	40	17	it	it	PRON
gra-1439	40	18	comparative	comparative	ADJ
gra-1439	40	19	position	position	NOUN
gra-1439	40	20	and	and	CCONJ
gra-1439	40	21	should	should	AUX
gra-1439	40	22	also	also	ADV
gra-1439	40	23	help	help	VERB
gra-1439	40	24	to	to	PART
gra-1439	40	25	compare	compare	VERB
gra-1439	40	26	its	its	PRON
gra-1439	40	27	own	own	ADJ
gra-1439	40	28	activities	activity	NOUN
gra-1439	40	29	over	over	ADP
gra-1439	40	30	a	a	DET
gra-1439	40	31	period	period	NOUN
gra-1439	40	32	of	of	ADP
gra-1439	40	33	time	time	NOUN
gra-1439	40	34	.	.	PUNCT
gra-1439	41	1	process	process	NOUN
gra-1439	41	2	of	of	ADP
gra-1439	41	3	social	social	ADJ
gra-1439	41	4	accounting	accounting	NOUN
gra-1439	41	5	and	and	CCONJ
gra-1439	41	6	auditing	audit	VERB
gra-1439	41	7	the	the	DET
gra-1439	41	8	following	following	NOUN
gra-1439	41	9	are	be	AUX
gra-1439	41	10	the	the	DET
gra-1439	41	11	three	three	NUM
gra-1439	41	12	stages	stage	NOUN
gra-1439	41	13	involved	involve	VERB
gra-1439	41	14	in	in	ADP
gra-1439	41	15	social	social	ADJ
gra-1439	41	16	accounting	accounting	NOUN
gra-1439	41	17	:	:	PUNCT
gra-1439	41	18	ÿ	ÿ	PROPN
gra-1439	41	19	planning	plan	VERB
gra-1439	41	20	in	in	ADP
gra-1439	41	21	the	the	DET
gra-1439	41	22	rst	rst	PROPN
gra-1439	41	23	stage	stage	NOUN
gra-1439	41	24	of	of	ADP
gra-1439	41	25	social	social	ADJ
gra-1439	41	26	accounting	accounting	NOUN
gra-1439	41	27	,	,	PUNCT
gra-1439	41	28	the	the	DET
gra-1439	41	29	organization	organization	NOUN
gra-1439	41	30	claries	claries	PROPN
gra-1439	41	31	its	its	PRON
gra-1439	41	32	mission	mission	NOUN
gra-1439	41	33	,	,	PUNCT
gra-1439	41	34	objective	objective	NOUN
gra-1439	41	35	and	and	CCONJ
gra-1439	41	36	activities	activity	NOUN
gra-1439	41	37	as	as	ADV
gra-1439	41	38	well	well	ADV
gra-1439	41	39	as	as	ADP
gra-1439	41	40	its	its	PRON
gra-1439	41	41	values	value	NOUN
gra-1439	41	42	.	.	PUNCT
gra-1439	42	1	this	this	DET
gra-1439	42	2	stage	stage	NOUN
gra-1439	42	3	also	also	ADV
gra-1439	42	4	involves	involve	VERB
gra-1439	42	5	identication	identication	NOUN
gra-1439	42	6	of	of	ADP
gra-1439	42	7	stake	stake	NOUN
gra-1439	42	8	holders	holder	NOUN
gra-1439	42	9	and	and	CCONJ
gra-1439	42	10	their	their	PRON
gra-1439	42	11	interest	interest	NOUN
gra-1439	42	12	in	in	ADP
gra-1439	42	13	the	the	DET
gra-1439	42	14	organization	organization	NOUN
gra-1439	42	15	.	.	PUNCT
gra-1439	43	1	ÿ	ÿ	X
gra-1439	43	2	accounting	account	VERB
gra-1439	43	3	in	in	ADP
gra-1439	43	4	this	this	DET
gra-1439	43	5	phase	phase	NOUN
gra-1439	43	6	an	an	DET
gra-1439	43	7	organization	organization	NOUN
gra-1439	43	8	decides	decide	VERB
gra-1439	43	9	the	the	DET
gra-1439	43	10	scope	scope	NOUN
gra-1439	43	11	or	or	CCONJ
gra-1439	43	12	focus	focus	VERB
gra-1439	43	13	on	on	ADP
gra-1439	43	14	social	social	ADJ
gra-1439	43	15	accounts	account	NOUN
gra-1439	43	16	.	.	PUNCT
gra-1439	44	1	moreover	moreover	ADV
gra-1439	44	2	,	,	PUNCT
gra-1439	44	3	it	it	PRON
gra-1439	44	4	includes	include	VERB
gra-1439	44	5	the	the	DET
gra-1439	44	6	areas	area	NOUN
gra-1439	44	7	it	it	PRON
gra-1439	44	8	should	should	AUX
gra-1439	44	9	cover	cover	VERB
gra-1439	44	10	in	in	ADP
gra-1439	44	11	social	social	ADJ
gra-1439	44	12	accounting	accounting	NOUN
gra-1439	44	13	and	and	CCONJ
gra-1439	44	14	then	then	ADV
gra-1439	44	15	the	the	DET
gra-1439	44	16	organization	organization	NOUN
gra-1439	44	17	sets	set	VERB
gra-1439	44	18	up	up	ADP
gra-1439	44	19	the	the	DET
gra-1439	44	20	ways	way	NOUN
gra-1439	44	21	of	of	ADP
gra-1439	44	22	collecting	collect	VERB
gra-1439	44	23	relevant	relevant	ADJ
gra-1439	44	24	information	information	NOUN
gra-1439	44	25	over	over	ADP
gra-1439	44	26	a	a	DET
gra-1439	44	27	period	period	NOUN
gra-1439	44	28	of	of	ADP
gra-1439	44	29	time	time	NOUN
gra-1439	44	30	.	.	PUNCT
gra-1439	45	1	ÿ	ÿ	DET
gra-1439	45	2	reporting	reporting	NOUN
gra-1439	45	3	and	and	CCONJ
gra-1439	45	4	audit	audit	VERB
gra-1439	45	5	the	the	DET
gra-1439	45	6	information	information	NOUN
gra-1439	45	7	that	that	PRON
gra-1439	45	8	was	be	AUX
gra-1439	45	9	collected	collect	VERB
gra-1439	45	10	and	and	CCONJ
gra-1439	45	11	analyzed	analyze	VERB
gra-1439	45	12	in	in	ADP
gra-1439	45	13	step	step	NOUN
gra-1439	45	14	2	2	NUM
gra-1439	45	15	is	be	AUX
gra-1439	45	16	brought	bring	VERB
gra-1439	45	17	together	together	ADV
gra-1439	45	18	in	in	ADP
gra-1439	45	19	a	a	DET
gra-1439	45	20	single	single	ADJ
gra-1439	45	21	document	document	NOUN
gra-1439	45	22	,	,	PUNCT
gra-1439	45	23	which	which	PRON
gra-1439	45	24	serves	serve	VERB
gra-1439	45	25	as	as	ADP
gra-1439	45	26	a	a	DET
gra-1439	45	27	draft	draft	NOUN
gra-1439	45	28	of	of	ADP
gra-1439	45	29	social	social	ADJ
gra-1439	45	30	accounts	account	NOUN
gra-1439	45	31	.	.	PUNCT
gra-1439	46	1	people	people	NOUN
gra-1439	46	2	from	from	ADP
gra-1439	46	3	outside	outside	ADP
gra-1439	46	4	the	the	DET
gra-1439	46	5	organization	organization	NOUN
gra-1439	46	6	referred	refer	VERB
gra-1439	46	7	to	to	ADP
gra-1439	46	8	as	as	SCONJ
gra-1439	46	9	social	social	ADJ
gra-1439	46	10	audit	audit	NOUN
gra-1439	46	11	panel	panel	NOUN
gra-1439	46	12	review	review	VERB
gra-1439	46	13	this	this	DET
gra-1439	46	14	document	document	NOUN
gra-1439	46	15	to	to	PART
gra-1439	46	16	check	check	VERB
gra-1439	46	17	that	that	SCONJ
gra-1439	46	18	the	the	DET
gra-1439	46	19	report	report	NOUN
gra-1439	46	20	has	have	AUX
gra-1439	46	21	been	be	AUX
gra-1439	46	22	properly	properly	ADV
gra-1439	46	23	gathered	gather	VERB
gra-1439	46	24	and	and	CCONJ
gra-1439	46	25	interpreted	interpret	VERB
gra-1439	46	26	.	.	PUNCT
gra-1439	47	1	conclusion	conclusion	NOUN
gra-1439	47	2	and	and	CCONJ
gra-1439	47	3	suggestions	suggestion	NOUN
gra-1439	47	4	ÿ	ÿ	SCONJ
gra-1439	47	5	the	the	DET
gra-1439	47	6	social	social	ADJ
gra-1439	47	7	accounts	account	NOUN
gra-1439	47	8	give	give	VERB
gra-1439	47	9	both	both	CCONJ
gra-1439	47	10	the	the	DET
gra-1439	47	11	information	information	NOUN
gra-1439	47	12	,	,	PUNCT
gra-1439	47	13	qualitative	qualitative	VERB
gra-1439	47	14	as	as	ADV
gra-1439	47	15	well	well	ADV
gra-1439	47	16	as	as	ADP
gra-1439	47	17	quantitative	quantitative	ADJ
gra-1439	47	18	to	to	PART
gra-1439	47	19	highlight	highlight	VERB
gra-1439	47	20	the	the	DET
gra-1439	47	21	performance	performance	NOUN
gra-1439	47	22	of	of	ADP
gra-1439	47	23	the	the	DET
gra-1439	47	24	company	company	NOUN
gra-1439	47	25	.	.	PUNCT
gra-1439	48	1	ÿ	ÿ	DET
gra-1439	48	2	social	social	ADJ
gra-1439	48	3	accounts	account	NOUN
gra-1439	48	4	audited	audit	VERB
gra-1439	48	5	by	by	ADP
gra-1439	48	6	an	an	DET
gra-1439	48	7	independent	independent	ADJ
gra-1439	48	8	social	social	ADJ
gra-1439	48	9	audit	audit	NOUN
gra-1439	48	10	panel	panel	NOUN
gra-1439	48	11	have	have	VERB
gra-1439	48	12	more	more	ADJ
gra-1439	48	13	credibility	credibility	NOUN
gra-1439	48	14	.	.	PUNCT
gra-1439	49	1	ÿ	ÿ	PROPN
gra-1439	49	2	the	the	DET
gra-1439	49	3	information	information	NOUN
gra-1439	49	4	which	which	PRON
gra-1439	49	5	is	be	AUX
gra-1439	49	6	audited	audit	VERB
gra-1439	49	7	can	can	AUX
gra-1439	49	8	be	be	AUX
gra-1439	49	9	used	use	VERB
gra-1439	49	10	powerfully	powerfully	ADV
gra-1439	49	11	to	to	PART
gra-1439	49	12	demonstrate	demonstrate	VERB
gra-1439	49	13	not	not	PART
gra-1439	49	14	only	only	ADV
gra-1439	49	15	what	what	PRON
gra-1439	49	16	the	the	DET
gra-1439	49	17	organization	organization	NOUN
gra-1439	49	18	has	have	AUX
gra-1439	49	19	done	do	VERB
gra-1439	49	20	,	,	PUNCT
gra-1439	49	21	but	but	CCONJ
gra-1439	49	22	also	also	ADV
gra-1439	49	23	how	how	SCONJ
gra-1439	49	24	it	it	PRON
gra-1439	49	25	intends	intend	VERB
gra-1439	49	26	to	to	PART
gra-1439	49	27	improve	improve	VERB
gra-1439	49	28	.	.	PUNCT
gra-1439	50	1	ÿ	ÿ	ADP
gra-1439	50	2	there	there	PRON
gra-1439	50	3	are	be	VERB
gra-1439	50	4	no	no	DET
gra-1439	50	5	standard	standard	ADJ
gra-1439	50	6	norms	norm	NOUN
gra-1439	50	7	available	available	ADJ
gra-1439	50	8	for	for	ADP
gra-1439	50	9	measuring	measure	VERB
gra-1439	50	10	,	,	PUNCT
gra-1439	50	11	reporting	reporting	NOUN
gra-1439	50	12	and	and	CCONJ
gra-1439	50	13	evaluating	evaluate	VERB
gra-1439	50	14	the	the	DET
gra-1439	50	15	social	social	ADJ
gra-1439	50	16	performance	performance	NOUN
gra-1439	50	17	of	of	ADP
gra-1439	50	18	a	a	DET
gra-1439	50	19	corporate	corporate	ADJ
gra-1439	50	20	enterprise	enterprise	NOUN
gra-1439	50	21	.	.	PUNCT
gra-1439	51	1	there	there	PRON
gra-1439	51	2	is	be	VERB
gra-1439	51	3	need	need	NOUN
gra-1439	51	4	to	to	PART
gra-1439	51	5	develop	develop	VERB
gra-1439	51	6	one	one	NUM
gra-1439	51	7	comprehensive	comprehensive	ADJ
gra-1439	51	8	model	model	NOUN
gra-1439	51	9	of	of	ADP
gra-1439	51	10	social	social	ADJ
gra-1439	51	11	accounting	accounting	NOUN
gra-1439	51	12	which	which	PRON
gra-1439	51	13	in	in	ADP
gra-1439	51	14	turn	turn	NOUN
gra-1439	51	15	will	will	AUX
gra-1439	51	16	help	help	VERB
gra-1439	51	17	in	in	ADP
gra-1439	51	18	bringing	bring	VERB
gra-1439	51	19	uniformity	uniformity	NOUN
gra-1439	51	20	in	in	ADP
gra-1439	51	21	reporting	reporting	NOUN
gra-1439	51	22	.	.	PUNCT
gra-1439	52	1	ÿ	ÿ	DET
gra-1439	52	2	reporting	reporting	NOUN
gra-1439	52	3	of	of	ADP
gra-1439	52	4	the	the	DET
gra-1439	52	5	social	social	ADJ
gra-1439	52	6	activities	activity	NOUN
gra-1439	52	7	of	of	ADP
gra-1439	52	8	the	the	DET
gra-1439	52	9	rm	rm	PROPN
gra-1439	52	10	should	should	AUX
gra-1439	52	11	always	always	ADV
gra-1439	52	12	be	be	AUX
gra-1439	52	13	in	in	ADP
gra-1439	52	14	the	the	DET
gra-1439	52	15	form	form	NOUN
gra-1439	52	16	of	of	ADP
gra-1439	52	17	social	social	ADJ
gra-1439	52	18	report	report	NOUN
gra-1439	52	19	separately	separately	ADV
gra-1439	52	20	enclosed	enclose	VERB
gra-1439	52	21	with	with	ADP
gra-1439	52	22	the	the	DET
gra-1439	52	23	annual	annual	ADJ
gra-1439	52	24	report	report	NOUN
gra-1439	52	25	that	that	PRON
gra-1439	52	26	should	should	AUX
gra-1439	52	27	take	take	VERB
gra-1439	52	28	some	some	DET
gra-1439	52	29	steps	step	NOUN
gra-1439	52	30	and	and	CCONJ
gra-1439	52	31	should	should	AUX
gra-1439	52	32	be	be	AUX
gra-1439	52	33	made	make	VERB
gra-1439	52	34	compulsory	compulsory	ADJ
gra-1439	52	35	.	.	PUNCT
gra-1439	53	1	references	reference	NOUN
gra-1439	53	2	1	1	NUM
gra-1439	53	3	.	.	PUNCT
gra-1439	54	1	www.cci.com/mediaroom/speechespresentation/2001nov-csr-lic.htm	www.cci.com/mediaroom/speechespresentation/2001nov-csr-lic.htm	PROPN
gra-1439	55	1	2	2	X
gra-1439	55	2	.	.	X
gra-1439	56	1	www.irft.org	www.irft.org	NUM
gra-1439	56	2	3	3	NUM
gra-1439	56	3	.	.	PUNCT
gra-1439	56	4	www.enterpriseimpact.org	www.enterpriseimpact.org	PROPN
gra-1439	56	5	4	4	NUM
gra-1439	56	6	.	.	NUM
gra-1439	56	7	www.neweconomics.org	www.neweconomics.org	NUM
gra-1439	56	8	5	5	NUM
gra-1439	56	9	.	.	PUNCT
gra-1439	56	10	www.interchangensw.com	www.interchangensw.com	PROPN
gra-1439	57	1	6	6	NUM
gra-1439	57	2	.	.	PUNCT
gra-1439	57	3	corporate	corporate	ADJ
gra-1439	57	4	social	social	ADJ
gra-1439	57	5	reporting	reporting	NOUN
gra-1439	57	6	,	,	PUNCT
gra-1439	57	7	management	management	NOUN
gra-1439	57	8	accounting	accounting	NOUN
gra-1439	57	9	,	,	PUNCT
gra-1439	57	10	march	march	NOUN
gra-1439	57	11	page	page	NOUN
gra-1439	57	12	no	no	INTJ
gra-1439	57	13	.	.	NOUN
gra-1439	58	1	36	36	NUM
gra-1439	58	2	-	-	SYM
gra-1439	58	3	40	40	NUM
gra-1439	58	4	.	.	PUNCT
gra-1439	59	1	7	7	X
gra-1439	59	2	.	.	NUM
gra-1439	59	3	annual	annual	ADJ
gra-1439	59	4	reports	report	NOUN
gra-1439	59	5	of	of	ADP
gra-1439	59	6	respective	respective	ADJ
gra-1439	59	7	companies	company	NOUN
gra-1439	59	8	epstein	epstein	PROPN
gra-1439	59	9	m	m	PROPN
gra-1439	59	10	,	,	PUNCT
gra-1439	59	11	elias	elias	PROPN
gra-1439	59	12	h	h	PROPN
gra-1439	59	13	1975	1975	NUM
gra-1439	59	14	,	,	PUNCT
gra-1439	59	15	dimensions	dimension	NOUN
gra-1439	59	16	of	of	ADP
gra-1439	59	17	social	social	ADJ
gra-1439	59	18	reporting	reporting	NOUN
gra-1439	59	19	.	.	PUNCT
gra-1439	60	1	8	8	X
gra-1439	60	2	.	.	X
gra-1439	60	3	sachar	sachar	PROPN
gra-1439	60	4	committee	committee	PROPN
gra-1439	60	5	,	,	PUNCT
gra-1439	60	6	1978	1978	NUM
gra-1439	60	7	“	"	PUNCT
gra-1439	60	8	social	social	ADJ
gra-1439	60	9	responsibility	responsibility	NOUN
gra-1439	60	10	of	of	ADP
gra-1439	60	11	companies	company	NOUN
gra-1439	60	12	”	"	PUNCT
gra-1439	60	13	chapter	chapter	NOUN
gra-1439	60	14	xii	xii	PROPN
gra-1439	60	15	,	,	PUNCT
gra-1439	60	16	sachar	sachar	PROPN
gra-1439	60	17	committee	committee	PROPN
gra-1439	60	18	july	july	PROPN
gra-1439	60	19	20	20	NUM
gra-1439	60	20	-	-	SYM
gra-1439	60	21	22	22	NUM
gra-1439	60	22	.	.	PUNCT
gra-1439	61	1	9	9	X
gra-1439	61	2	.	.	PUNCT
gra-1439	61	3	sengupta	sengupta	PROPN
gra-1439	61	4	p.r	p.r	PROPN
gra-1439	61	5	.	.	PROPN
gra-1439	61	6	,	,	PUNCT
gra-1439	61	7	1988	1988	NUM
gra-1439	61	8	“	"	PUNCT
gra-1439	61	9	population	population	NOUN
gra-1439	61	10	disclosure	disclosure	NOUN
gra-1439	61	11	in	in	ADP
gra-1439	61	12	india	india	PROPN
gra-1439	61	13	”	"	PUNCT
gra-1439	61	14	10	10	NUM
gra-1439	61	15	.	.	PUNCT
gra-1439	62	1	porwal	porwal	PROPN
gra-1439	62	2	l.s	l.s	PROPN
gra-1439	62	3	.	.	PROPN
gra-1439	62	4	&	&	CCONJ
gra-1439	62	5	sharma	sharma	PROPN
gra-1439	62	6	n	n	CCONJ
gra-1439	62	7	,	,	PUNCT
gra-1439	62	8	1991	1991	NUM
gra-1439	62	9	“	"	PUNCT
gra-1439	62	10	social	social	ADJ
gra-1439	62	11	responsibility	responsibility	NOUN
gra-1439	62	12	disclosure	disclosure	NOUN
gra-1439	62	13	by	by	ADP
gra-1439	62	14	indian	indian	ADJ
gra-1439	62	15	companies	company	NOUN
gra-1439	62	16	”	"	PUNCT
gra-1439	62	17	the	the	DET
gra-1439	62	18	chartered	chartered	ADJ
gra-1439	62	19	accountant	accountant	NOUN
gra-1439	62	20	,	,	PUNCT
gra-1439	62	21	feb	feb	PROPN
gra-1439	62	22	page	page	NOUN
gra-1439	62	23	no	no	PROPN
gra-1439	62	24	.	.	NOUN
gra-1439	63	1	630	630	NUM
gra-1439	63	2	-	-	SYM
gra-1439	63	3	635	635	NUM
gra-1439	63	4	.	.	PUNCT
gra-1439	64	1	volume-9	volume-9	NUM
gra-1439	64	2	,	,	PUNCT
gra-1439	64	3	issue-1	issue-1	PROPN
gra-1439	64	4	,	,	PUNCT
gra-1439	64	5	january-2020	january-2020	NOUN
gra-1439	64	6	•	•	NUM
gra-1439	64	7	print	print	NOUN
gra-1439	64	8	issn	issn	PROPN
gra-1439	64	9	no	no	NOUN
gra-1439	64	10	.	.	PROPN
gra-1439	65	1	2277	2277	NUM
gra-1439	65	2	8160	8160	NUM
gra-1439	65	3	•	•	NOUN
gra-1439	65	4	doi	doi	NOUN
gra-1439	65	5	:	:	PUNCT
gra-1439	65	6	10.36106	10.36106	NUM
gra-1439	65	7	/	/	SYM
gra-1439	65	8	gjra	gjra	NOUN