id	sid	tid	token	lemma	pos
gssr-1295	1	1	global	global	ADJ
gssr-1295	1	2	sustainability	sustainability	PROPN
gssr-1295	1	3	research	research	PROPN
gssr-1295	1	4	issn	issn	PROPN
gssr-1295	1	5	:	:	PUNCT
gssr-1295	1	6	2833	2833	NUM
gssr-1295	1	7	-	-	NOUN
gssr-1295	1	8	986x	986x	NUM
gssr-1295	1	9	https://doi.org/10.56556/gssr.v4i1.1295	https://doi.org/10.56556/gssr.v4i1.1295	PROPN
gssr-1295	1	10	global	global	ADJ
gssr-1295	1	11	scientific	scientific	ADJ
gssr-1295	1	12	research	research	NOUN
gssr-1295	1	13	162	162	NUM
gssr-1295	1	14	research	research	NOUN
gssr-1295	1	15	article	article	NOUN
gssr-1295	1	16	decarbonization	decarbonization	NOUN
gssr-1295	1	17	dilemmas	dilemma	NOUN
gssr-1295	1	18	and	and	CCONJ
gssr-1295	1	19	strategic	strategic	ADJ
gssr-1295	1	20	tensions	tension	NOUN
gssr-1295	1	21	in	in	ADP
gssr-1295	1	22	nigerian	nigerian	ADJ
gssr-1295	1	23	agri	agri	NOUN
gssr-1295	1	24	-	-	PUNCT
gssr-1295	1	25	food	food	NOUN
gssr-1295	1	26	corporate	corporate	ADJ
gssr-1295	1	27	net	net	NOUN
gssr-1295	1	28	-	-	PUNCT
gssr-1295	1	29	zero	zero	NUM
gssr-1295	1	30	pledges	pledge	NOUN
gssr-1295	1	31	amiru	amiru	VERB
gssr-1295	1	32	lawal	lawal	PROPN
gssr-1295	1	33	balarabe1	balarabe1	PROPN
gssr-1295	1	34	*	*	PROPN
gssr-1295	1	35	,	,	PUNCT
gssr-1295	1	36	umar	umar	PROPN
gssr-1295	1	37	farouk	farouk	PROPN
gssr-1295	1	38	abdulkarim2	abdulkarim2	PROPN
gssr-1295	2	1	1department	1department	NUM
gssr-1295	2	2	of	of	ADP
gssr-1295	2	3	business	business	PROPN
gssr-1295	2	4	administration	administration	NOUN
gssr-1295	2	5	,	,	PUNCT
gssr-1295	2	6	faculty	faculty	NOUN
gssr-1295	2	7	of	of	ADP
gssr-1295	2	8	management	management	NOUN
gssr-1295	2	9	and	and	CCONJ
gssr-1295	2	10	social	social	ADJ
gssr-1295	2	11	sciences	science	NOUN
gssr-1295	2	12	,	,	PUNCT
gssr-1295	2	13	federal	federal	ADJ
gssr-1295	2	14	university	university	NOUN
gssr-1295	2	15	gusau	gusau	PROPN
gssr-1295	2	16	,	,	PUNCT
gssr-1295	2	17	nigeria	nigeria	PROPN
gssr-1295	3	1	2department	2department	NUM
gssr-1295	3	2	of	of	ADP
gssr-1295	3	3	accounting	accounting	NOUN
gssr-1295	3	4	and	and	CCONJ
gssr-1295	3	5	finance	finance	NOUN
gssr-1295	3	6	,	,	PUNCT
gssr-1295	3	7	faculty	faculty	NOUN
gssr-1295	3	8	of	of	ADP
gssr-1295	3	9	management	management	NOUN
gssr-1295	3	10	and	and	CCONJ
gssr-1295	3	11	social	social	ADJ
gssr-1295	3	12	sciences	science	NOUN
gssr-1295	3	13	,	,	PUNCT
gssr-1295	3	14	federal	federal	ADJ
gssr-1295	3	15	university	university	NOUN
gssr-1295	3	16	gusau	gusau	PROPN
gssr-1295	3	17	,	,	PUNCT
gssr-1295	3	18	nigeria	nigeria	PROPN
gssr-1295	3	19	corresponding	corresponding	ADJ
gssr-1295	3	20	author	author	NOUN
gssr-1295	3	21	:	:	PUNCT
gssr-1295	3	22	amiru	amiru	VERB
gssr-1295	3	23	lawal	lawal	PROPN
gssr-1295	3	24	balarabe	balarabe	PROPN
gssr-1295	3	25	:	:	PUNCT
gssr-1295	4	1	alawalbalarabe@gmail.com	alawalbalarabe@gmail.com	X
gssr-1295	4	2	received	receive	VERB
gssr-1295	4	3	:	:	PUNCT
gssr-1295	4	4	09	09	NUM
gssr-1295	4	5	june	june	PROPN
gssr-1295	4	6	,	,	PUNCT
gssr-1295	4	7	2025	2025	NUM
gssr-1295	4	8	,	,	PUNCT
gssr-1295	4	9	accepted	accept	VERB
gssr-1295	4	10	:	:	PUNCT
gssr-1295	4	11	25	25	NUM
gssr-1295	4	12	june	june	PROPN
gssr-1295	4	13	,	,	PUNCT
gssr-1295	4	14	2025	2025	NUM
gssr-1295	4	15	,	,	PUNCT
gssr-1295	4	16	published	publish	VERB
gssr-1295	4	17	:	:	PUNCT
gssr-1295	4	18	26	26	NUM
gssr-1295	4	19	june	june	NOUN
gssr-1295	4	20	,	,	PUNCT
gssr-1295	4	21	2025	2025	NUM
gssr-1295	4	22	abstract	abstract	NOUN
gssr-1295	4	23	in	in	ADP
gssr-1295	4	24	nigeria	nigeria	PROPN
gssr-1295	4	25	’s	’s	PART
gssr-1295	4	26	agri	agri	NOUN
gssr-1295	4	27	-	-	PUNCT
gssr-1295	4	28	food	food	NOUN
gssr-1295	4	29	sector	sector	NOUN
gssr-1295	4	30	,	,	PUNCT
gssr-1295	4	31	the	the	DET
gssr-1295	4	32	transition	transition	NOUN
gssr-1295	4	33	toward	toward	ADP
gssr-1295	4	34	net	net	ADJ
gssr-1295	4	35	-	-	PUNCT
gssr-1295	4	36	zero	zero	NUM
gssr-1295	4	37	emissions	emission	NOUN
gssr-1295	4	38	has	have	AUX
gssr-1295	4	39	introduced	introduce	VERB
gssr-1295	4	40	a	a	DET
gssr-1295	4	41	paradox	paradox	NOUN
gssr-1295	4	42	:	:	PUNCT
gssr-1295	4	43	firms	firm	NOUN
gssr-1295	4	44	striving	strive	VERB
gssr-1295	4	45	for	for	ADP
gssr-1295	4	46	environmental	environmental	ADJ
gssr-1295	4	47	sustainability	sustainability	NOUN
gssr-1295	4	48	are	be	AUX
gssr-1295	4	49	increasingly	increasingly	ADV
gssr-1295	4	50	exposed	expose	VERB
gssr-1295	4	51	to	to	ADP
gssr-1295	4	52	financial	financial	ADJ
gssr-1295	4	53	instability	instability	NOUN
gssr-1295	4	54	.	.	PUNCT
gssr-1295	5	1	despite	despite	SCONJ
gssr-1295	5	2	widespread	widespread	ADJ
gssr-1295	5	3	climate	climate	NOUN
gssr-1295	5	4	pledges	pledge	NOUN
gssr-1295	5	5	,	,	PUNCT
gssr-1295	5	6	the	the	DET
gssr-1295	5	7	operational	operational	ADJ
gssr-1295	5	8	realities	reality	NOUN
gssr-1295	5	9	of	of	ADP
gssr-1295	5	10	decarbonization	decarbonization	NOUN
gssr-1295	5	11	remain	remain	AUX
gssr-1295	5	12	poorly	poorly	ADV
gssr-1295	5	13	understood	understand	VERB
gssr-1295	5	14	,	,	PUNCT
gssr-1295	5	15	particularly	particularly	ADV
gssr-1295	5	16	in	in	ADP
gssr-1295	5	17	emerging	emerge	VERB
gssr-1295	5	18	markets	market	NOUN
gssr-1295	5	19	where	where	SCONJ
gssr-1295	5	20	infrastructure	infrastructure	NOUN
gssr-1295	5	21	,	,	PUNCT
gssr-1295	5	22	energy	energy	NOUN
gssr-1295	5	23	systems	system	NOUN
gssr-1295	5	24	,	,	PUNCT
gssr-1295	5	25	and	and	CCONJ
gssr-1295	5	26	regulatory	regulatory	ADJ
gssr-1295	5	27	enforcement	enforcement	NOUN
gssr-1295	5	28	are	be	AUX
gssr-1295	5	29	underdeveloped	underdeveloped	ADJ
gssr-1295	5	30	.	.	PUNCT
gssr-1295	6	1	this	this	DET
gssr-1295	6	2	study	study	NOUN
gssr-1295	6	3	investigates	investigate	VERB
gssr-1295	6	4	the	the	DET
gssr-1295	6	5	relationship	relationship	NOUN
gssr-1295	6	6	between	between	ADP
gssr-1295	6	7	sustainability	sustainability	NOUN
gssr-1295	6	8	transition	transition	NOUN
gssr-1295	6	9	variables	variable	NOUN
gssr-1295	6	10	;	;	PUNCT
gssr-1295	6	11	decarbonization	decarbonization	NOUN
gssr-1295	6	12	investment	investment	NOUN
gssr-1295	6	13	intensity	intensity	NOUN
gssr-1295	6	14	,	,	PUNCT
gssr-1295	6	15	fossil	fossil	NOUN
gssr-1295	6	16	fuel	fuel	NOUN
gssr-1295	6	17	dependence	dependence	NOUN
gssr-1295	6	18	,	,	PUNCT
gssr-1295	6	19	and	and	CCONJ
gssr-1295	6	20	esg	esg	PROPN
gssr-1295	6	21	regulatory	regulatory	ADJ
gssr-1295	6	22	compliance	compliance	NOUN
gssr-1295	6	23	—	—	PUNCT
gssr-1295	6	24	and	and	CCONJ
gssr-1295	6	25	earnings	earning	NOUN
gssr-1295	6	26	volatility	volatility	NOUN
gssr-1295	6	27	among	among	ADP
gssr-1295	6	28	62	62	NUM
gssr-1295	6	29	ngx	ngx	ADJ
gssr-1295	6	30	-	-	PUNCT
gssr-1295	6	31	listed	list	VERB
gssr-1295	6	32	agri	agri	NOUN
gssr-1295	6	33	-	-	PUNCT
gssr-1295	6	34	food	food	NOUN
gssr-1295	6	35	firms	firm	NOUN
gssr-1295	6	36	between	between	ADP
gssr-1295	6	37	2018	2018	NUM
gssr-1295	6	38	and	and	CCONJ
gssr-1295	6	39	2023	2023	NUM
gssr-1295	6	40	.	.	PUNCT
gssr-1295	7	1	using	use	VERB
gssr-1295	7	2	a	a	DET
gssr-1295	7	3	strategic	strategic	ADJ
gssr-1295	7	4	tension	tension	NOUN
gssr-1295	7	5	index	index	NOUN
gssr-1295	7	6	based	base	VERB
gssr-1295	7	7	on	on	ADP
gssr-1295	7	8	ebitda	ebitda	PROPN
gssr-1295	7	9	volatility	volatility	NOUN
gssr-1295	7	10	,	,	PUNCT
gssr-1295	7	11	the	the	DET
gssr-1295	7	12	study	study	NOUN
gssr-1295	7	13	employs	employ	VERB
gssr-1295	7	14	dynamic	dynamic	ADJ
gssr-1295	7	15	panel	panel	NOUN
gssr-1295	7	16	regression	regression	NOUN
gssr-1295	7	17	(	(	PUNCT
gssr-1295	7	18	system	system	NOUN
gssr-1295	7	19	gmm	gmm	PROPN
gssr-1295	7	20	)	)	PUNCT
gssr-1295	7	21	,	,	PUNCT
gssr-1295	7	22	quantile	quantile	ADJ
gssr-1295	7	23	regression	regression	NOUN
gssr-1295	7	24	,	,	PUNCT
gssr-1295	7	25	and	and	CCONJ
gssr-1295	7	26	structural	structural	ADJ
gssr-1295	7	27	break	break	NOUN
gssr-1295	7	28	analysis	analysis	NOUN
gssr-1295	7	29	to	to	PART
gssr-1295	7	30	capture	capture	VERB
gssr-1295	7	31	how	how	SCONJ
gssr-1295	7	32	strategic	strategic	ADJ
gssr-1295	7	33	commitments	commitment	NOUN
gssr-1295	7	34	to	to	PART
gssr-1295	7	35	sustainability	sustainability	NOUN
gssr-1295	7	36	translate	translate	NOUN
gssr-1295	7	37	into	into	ADP
gssr-1295	7	38	financial	financial	ADJ
gssr-1295	7	39	stress	stress	NOUN
gssr-1295	7	40	.	.	PUNCT
gssr-1295	8	1	results	result	NOUN
gssr-1295	8	2	reveal	reveal	VERB
gssr-1295	8	3	that	that	SCONJ
gssr-1295	8	4	while	while	SCONJ
gssr-1295	8	5	increased	increase	VERB
gssr-1295	8	6	investment	investment	NOUN
gssr-1295	8	7	in	in	ADP
gssr-1295	8	8	emissions	emission	NOUN
gssr-1295	8	9	-	-	PUNCT
gssr-1295	8	10	reduction	reduction	NOUN
gssr-1295	8	11	projects	project	NOUN
gssr-1295	8	12	raises	raise	VERB
gssr-1295	8	13	short	short	ADJ
gssr-1295	8	14	-	-	PUNCT
gssr-1295	8	15	term	term	NOUN
gssr-1295	8	16	volatility	volatility	NOUN
gssr-1295	8	17	,	,	PUNCT
gssr-1295	8	18	fossil	fossil	NOUN
gssr-1295	8	19	fuel	fuel	NOUN
gssr-1295	8	20	dependence	dependence	NOUN
gssr-1295	8	21	,	,	PUNCT
gssr-1295	8	22	counterintuitively	counterintuitively	ADV
gssr-1295	8	23	,	,	PUNCT
gssr-1295	8	24	correlates	correlate	VERB
gssr-1295	8	25	with	with	ADP
gssr-1295	8	26	earnings	earning	NOUN
gssr-1295	8	27	stability	stability	NOUN
gssr-1295	8	28	,	,	PUNCT
gssr-1295	8	29	likely	likely	ADJ
gssr-1295	8	30	due	due	ADJ
gssr-1295	8	31	to	to	ADP
gssr-1295	8	32	diesel	diesel	NOUN
gssr-1295	8	33	cost	cost	NOUN
gssr-1295	8	34	buffering	buffering	NOUN
gssr-1295	8	35	in	in	ADP
gssr-1295	8	36	nigeria	nigeria	PROPN
gssr-1295	8	37	’s	’s	PART
gssr-1295	8	38	weak	weak	ADJ
gssr-1295	8	39	power	power	NOUN
gssr-1295	8	40	grid	grid	NOUN
gssr-1295	8	41	environment	environment	NOUN
gssr-1295	8	42	.	.	PUNCT
gssr-1295	9	1	moreover	moreover	ADV
gssr-1295	9	2	,	,	PUNCT
gssr-1295	9	3	compliance	compliance	NOUN
gssr-1295	9	4	with	with	ADP
gssr-1295	9	5	ngx	ngx	NOUN
gssr-1295	9	6	-	-	PUNCT
gssr-1295	9	7	mandated	mandate	VERB
gssr-1295	9	8	esg	esg	NOUN
gssr-1295	9	9	disclosure	disclosure	NOUN
gssr-1295	9	10	frameworks	framework	NOUN
gssr-1295	9	11	shows	show	VERB
gssr-1295	9	12	negligible	negligible	ADJ
gssr-1295	9	13	stabilizing	stabilizing	NOUN
gssr-1295	9	14	effects	effect	NOUN
gssr-1295	9	15	,	,	PUNCT
gssr-1295	9	16	pointing	point	VERB
gssr-1295	9	17	to	to	ADP
gssr-1295	9	18	symbolic	symbolic	ADJ
gssr-1295	9	19	reporting	reporting	NOUN
gssr-1295	9	20	without	without	ADP
gssr-1295	9	21	operational	operational	ADJ
gssr-1295	9	22	transformation	transformation	NOUN
gssr-1295	9	23	.	.	PUNCT
gssr-1295	10	1	these	these	DET
gssr-1295	10	2	findings	finding	NOUN
gssr-1295	10	3	confirm	confirm	VERB
gssr-1295	10	4	paradox	paradox	NOUN
gssr-1295	10	5	theory	theory	NOUN
gssr-1295	10	6	’s	’s	PART
gssr-1295	10	7	central	central	ADJ
gssr-1295	10	8	premise	premise	NOUN
gssr-1295	10	9	:	:	PUNCT
gssr-1295	10	10	managing	manage	VERB
gssr-1295	10	11	sustainability	sustainability	NOUN
gssr-1295	10	12	in	in	ADP
gssr-1295	10	13	resource	resource	NOUN
gssr-1295	10	14	-	-	PUNCT
gssr-1295	10	15	constrained	constrain	VERB
gssr-1295	10	16	contexts	contexts	NOUN
gssr-1295	10	17	generates	generate	VERB
gssr-1295	10	18	financial	financial	ADJ
gssr-1295	10	19	contradictions	contradiction	NOUN
gssr-1295	10	20	that	that	PRON
gssr-1295	10	21	firms	firm	NOUN
gssr-1295	10	22	must	must	AUX
gssr-1295	10	23	strategically	strategically	ADV
gssr-1295	10	24	manage	manage	VERB
gssr-1295	10	25	rather	rather	ADV
gssr-1295	10	26	than	than	ADP
gssr-1295	10	27	resolve	resolve	VERB
gssr-1295	10	28	.	.	PUNCT
gssr-1295	11	1	the	the	DET
gssr-1295	11	2	study	study	NOUN
gssr-1295	11	3	concludes	conclude	VERB
gssr-1295	11	4	with	with	ADP
gssr-1295	11	5	targeted	target	VERB
gssr-1295	11	6	recommendations	recommendation	NOUN
gssr-1295	11	7	,	,	PUNCT
gssr-1295	11	8	including	include	VERB
gssr-1295	11	9	transitional	transitional	ADJ
gssr-1295	11	10	financing	financing	NOUN
gssr-1295	11	11	mechanisms	mechanism	NOUN
gssr-1295	11	12	,	,	PUNCT
gssr-1295	11	13	off	off	ADP
gssr-1295	11	14	-	-	PUNCT
gssr-1295	11	15	grid	grid	VERB
gssr-1295	11	16	renewable	renewable	ADJ
gssr-1295	11	17	solutions	solution	NOUN
gssr-1295	11	18	,	,	PUNCT
gssr-1295	11	19	and	and	CCONJ
gssr-1295	11	20	reform	reform	NOUN
gssr-1295	11	21	of	of	ADP
gssr-1295	11	22	esg	esg	PROPN
gssr-1295	11	23	reporting	reporting	NOUN
gssr-1295	11	24	enforcement	enforcement	NOUN
gssr-1295	11	25	.	.	PUNCT
gssr-1295	12	1	by	by	ADP
gssr-1295	12	2	linking	link	VERB
gssr-1295	12	3	financial	financial	ADJ
gssr-1295	12	4	volatility	volatility	NOUN
gssr-1295	12	5	to	to	ADP
gssr-1295	12	6	the	the	DET
gssr-1295	12	7	architecture	architecture	NOUN
gssr-1295	12	8	of	of	ADP
gssr-1295	12	9	climate	climate	NOUN
gssr-1295	12	10	transition	transition	NOUN
gssr-1295	12	11	in	in	ADP
gssr-1295	12	12	a	a	DET
gssr-1295	12	13	vulnerable	vulnerable	ADJ
gssr-1295	12	14	sector	sector	NOUN
gssr-1295	12	15	,	,	PUNCT
gssr-1295	12	16	this	this	DET
gssr-1295	12	17	research	research	NOUN
gssr-1295	12	18	offers	offer	VERB
gssr-1295	12	19	timely	timely	ADJ
gssr-1295	12	20	information	information	NOUN
gssr-1295	12	21	for	for	ADP
gssr-1295	12	22	policymakers	policymaker	NOUN
gssr-1295	12	23	,	,	PUNCT
gssr-1295	12	24	investors	investor	NOUN
gssr-1295	12	25	,	,	PUNCT
gssr-1295	12	26	and	and	CCONJ
gssr-1295	12	27	corporate	corporate	ADJ
gssr-1295	12	28	leaders	leader	NOUN
gssr-1295	12	29	seeking	seek	VERB
gssr-1295	12	30	a	a	DET
gssr-1295	12	31	viable	viable	ADJ
gssr-1295	12	32	pathway	pathway	NOUN
gssr-1295	12	33	to	to	ADP
gssr-1295	12	34	sustainability	sustainability	NOUN
gssr-1295	12	35	in	in	ADP
gssr-1295	12	36	emerging	emerge	VERB
gssr-1295	12	37	economies	economy	NOUN
gssr-1295	12	38	.	.	PUNCT
gssr-1295	13	1	keywords	keyword	NOUN
gssr-1295	13	2	:	:	PUNCT
gssr-1295	13	3	decarbonization	decarbonization	NOUN
gssr-1295	13	4	;	;	PUNCT
gssr-1295	13	5	earnings	earning	NOUN
gssr-1295	13	6	volatility	volatility	NOUN
gssr-1295	13	7	;	;	PUNCT
gssr-1295	13	8	strategic	strategic	ADJ
gssr-1295	13	9	tension	tension	NOUN
gssr-1295	13	10	;	;	PUNCT
gssr-1295	13	11	fossil	fossil	NOUN
gssr-1295	13	12	fuel	fuel	NOUN
gssr-1295	13	13	dependence	dependence	NOUN
gssr-1295	13	14	;	;	PUNCT
gssr-1295	13	15	esg	esg	NOUN
gssr-1295	13	16	compliance	compliance	NOUN
gssr-1295	13	17	;	;	PUNCT
gssr-1295	13	18	agri	agri	NOUN
gssr-1295	13	19	-	-	PUNCT
gssr-1295	13	20	food	food	NOUN
gssr-1295	13	21	sector	sector	NOUN
gssr-1295	13	22	global	global	ADJ
gssr-1295	13	23	sustainability	sustainability	PROPN
gssr-1295	13	24	research	research	NOUN
gssr-1295	13	25	global	global	ADJ
gssr-1295	13	26	scientific	scientific	ADJ
gssr-1295	13	27	research	research	NOUN
gssr-1295	13	28	163	163	NUM
gssr-1295	13	29	introduction	introduction	NOUN
gssr-1295	13	30	earnings	earning	NOUN
gssr-1295	13	31	volatility	volatility	NOUN
gssr-1295	13	32	,	,	PUNCT
gssr-1295	13	33	as	as	ADP
gssr-1295	13	34	a	a	DET
gssr-1295	13	35	measure	measure	NOUN
gssr-1295	13	36	of	of	ADP
gssr-1295	13	37	financial	financial	ADJ
gssr-1295	13	38	unpredictability	unpredictability	NOUN
gssr-1295	13	39	,	,	PUNCT
gssr-1295	13	40	has	have	AUX
gssr-1295	13	41	emerged	emerge	VERB
gssr-1295	13	42	as	as	ADP
gssr-1295	13	43	a	a	DET
gssr-1295	13	44	key	key	ADJ
gssr-1295	13	45	proxy	proxy	NOUN
gssr-1295	13	46	for	for	ADP
gssr-1295	13	47	evaluating	evaluate	VERB
gssr-1295	13	48	strategic	strategic	ADJ
gssr-1295	13	49	tension	tension	NOUN
gssr-1295	13	50	within	within	ADP
gssr-1295	13	51	firms	firm	NOUN
gssr-1295	13	52	undertaking	undertake	VERB
gssr-1295	13	53	sustainability	sustainability	NOUN
gssr-1295	13	54	transitions	transition	NOUN
gssr-1295	13	55	.	.	PUNCT
gssr-1295	14	1	globally	globally	ADV
gssr-1295	14	2	,	,	PUNCT
gssr-1295	14	3	as	as	SCONJ
gssr-1295	14	4	corporations	corporation	NOUN
gssr-1295	14	5	commit	commit	VERB
gssr-1295	14	6	to	to	ADP
gssr-1295	14	7	net	net	ADJ
gssr-1295	14	8	-	-	PUNCT
gssr-1295	14	9	zero	zero	NUM
gssr-1295	14	10	pathways	pathway	NOUN
gssr-1295	14	11	,	,	PUNCT
gssr-1295	14	12	the	the	DET
gssr-1295	14	13	cost	cost	NOUN
gssr-1295	14	14	of	of	ADP
gssr-1295	14	15	transformation	transformation	NOUN
gssr-1295	14	16	,	,	PUNCT
gssr-1295	14	17	including	include	VERB
gssr-1295	14	18	investments	investment	NOUN
gssr-1295	14	19	in	in	ADP
gssr-1295	14	20	clean	clean	ADJ
gssr-1295	14	21	technologies	technology	NOUN
gssr-1295	14	22	,	,	PUNCT
gssr-1295	14	23	supply	supply	NOUN
gssr-1295	14	24	chain	chain	NOUN
gssr-1295	14	25	realignment	realignment	NOUN
gssr-1295	14	26	,	,	PUNCT
gssr-1295	14	27	and	and	CCONJ
gssr-1295	14	28	compliance	compliance	NOUN
gssr-1295	14	29	reporting	reporting	NOUN
gssr-1295	14	30	,	,	PUNCT
gssr-1295	14	31	has	have	AUX
gssr-1295	14	32	increasingly	increasingly	ADV
gssr-1295	14	33	reflected	reflect	VERB
gssr-1295	14	34	in	in	ADP
gssr-1295	14	35	fluctuating	fluctuate	VERB
gssr-1295	14	36	earnings	earning	NOUN
gssr-1295	14	37	performance	performance	NOUN
gssr-1295	14	38	(	(	PUNCT
gssr-1295	14	39	ahmad	ahmad	PROPN
gssr-1295	14	40	&	&	CCONJ
gssr-1295	14	41	verma	verma	PROPN
gssr-1295	14	42	,	,	PUNCT
gssr-1295	14	43	2022	2022	NUM
gssr-1295	14	44	)	)	PUNCT
gssr-1295	14	45	.	.	PUNCT
gssr-1295	15	1	according	accord	VERB
gssr-1295	15	2	to	to	ADP
gssr-1295	15	3	eccles	eccles	PROPN
gssr-1295	15	4	,	,	PUNCT
gssr-1295	15	5	kastrapeli	kastrapeli	ADJ
gssr-1295	15	6	,	,	PUNCT
gssr-1295	15	7	and	and	CCONJ
gssr-1295	15	8	potter	potter	NOUN
gssr-1295	15	9	(	(	PUNCT
gssr-1295	15	10	2023	2023	NUM
gssr-1295	15	11	)	)	PUNCT
gssr-1295	15	12	,	,	PUNCT
gssr-1295	15	13	firms	firm	NOUN
gssr-1295	15	14	with	with	ADP
gssr-1295	15	15	aggressive	aggressive	ADJ
gssr-1295	15	16	decarbonization	decarbonization	NOUN
gssr-1295	15	17	agendas	agenda	NOUN
gssr-1295	15	18	report	report	VERB
gssr-1295	15	19	elevated	elevate	VERB
gssr-1295	15	20	ebitda	ebitda	NOUN
gssr-1295	15	21	volatility	volatility	NOUN
gssr-1295	15	22	during	during	ADP
gssr-1295	15	23	transitional	transitional	ADJ
gssr-1295	15	24	periods	period	NOUN
gssr-1295	15	25	,	,	PUNCT
gssr-1295	15	26	as	as	SCONJ
gssr-1295	15	27	they	they	PRON
gssr-1295	15	28	balance	balance	VERB
gssr-1295	15	29	investor	investor	NOUN
gssr-1295	15	30	expectations	expectation	NOUN
gssr-1295	15	31	,	,	PUNCT
gssr-1295	15	32	regulatory	regulatory	ADJ
gssr-1295	15	33	pressure	pressure	NOUN
gssr-1295	15	34	,	,	PUNCT
gssr-1295	15	35	and	and	CCONJ
gssr-1295	15	36	operational	operational	ADJ
gssr-1295	15	37	adaptation	adaptation	NOUN
gssr-1295	15	38	.	.	PUNCT
gssr-1295	16	1	this	this	DET
gssr-1295	16	2	strategic	strategic	ADJ
gssr-1295	16	3	tension	tension	NOUN
gssr-1295	16	4	is	be	AUX
gssr-1295	16	5	most	most	ADV
gssr-1295	16	6	pronounced	pronounce	VERB
gssr-1295	16	7	in	in	ADP
gssr-1295	16	8	sectors	sector	NOUN
gssr-1295	16	9	with	with	ADP
gssr-1295	16	10	high	high	ADJ
gssr-1295	16	11	carbon	carbon	NOUN
gssr-1295	16	12	intensity	intensity	NOUN
gssr-1295	16	13	and	and	CCONJ
gssr-1295	16	14	low	low	ADJ
gssr-1295	16	15	resilience	resilience	NOUN
gssr-1295	16	16	to	to	ADP
gssr-1295	16	17	energy	energy	NOUN
gssr-1295	16	18	shocks	shock	NOUN
gssr-1295	16	19	.	.	PUNCT
gssr-1295	17	1	in	in	ADP
gssr-1295	17	2	nigeria	nigeria	PROPN
gssr-1295	17	3	,	,	PUNCT
gssr-1295	17	4	the	the	DET
gssr-1295	17	5	agri	agri	NOUN
gssr-1295	17	6	-	-	PUNCT
gssr-1295	17	7	food	food	NOUN
gssr-1295	17	8	industry	industry	NOUN
gssr-1295	17	9	stands	stand	VERB
gssr-1295	17	10	at	at	ADP
gssr-1295	17	11	the	the	DET
gssr-1295	17	12	frontline	frontline	NOUN
gssr-1295	17	13	of	of	ADP
gssr-1295	17	14	this	this	DET
gssr-1295	17	15	volatility	volatility	NOUN
gssr-1295	17	16	.	.	PUNCT
gssr-1295	18	1	characterized	characterize	VERB
gssr-1295	18	2	by	by	ADP
gssr-1295	18	3	weak	weak	ADJ
gssr-1295	18	4	infrastructure	infrastructure	NOUN
gssr-1295	18	5	,	,	PUNCT
gssr-1295	18	6	limited	limited	ADJ
gssr-1295	18	7	access	access	NOUN
gssr-1295	18	8	to	to	ADP
gssr-1295	18	9	clean	clean	ADJ
gssr-1295	18	10	energy	energy	NOUN
gssr-1295	18	11	,	,	PUNCT
gssr-1295	18	12	and	and	CCONJ
gssr-1295	18	13	fluctuating	fluctuate	VERB
gssr-1295	18	14	input	input	NOUN
gssr-1295	18	15	costs	cost	NOUN
gssr-1295	18	16	,	,	PUNCT
gssr-1295	18	17	the	the	DET
gssr-1295	18	18	sector	sector	NOUN
gssr-1295	18	19	has	have	AUX
gssr-1295	18	20	witnessed	witness	VERB
gssr-1295	18	21	growing	grow	VERB
gssr-1295	18	22	attention	attention	NOUN
gssr-1295	18	23	to	to	ADP
gssr-1295	18	24	sustainability	sustainability	NOUN
gssr-1295	18	25	reforms	reform	NOUN
gssr-1295	18	26	(	(	PUNCT
gssr-1295	18	27	johnson	johnson	PROPN
gssr-1295	18	28	&	&	CCONJ
gssr-1295	18	29	musa	musa	PROPN
gssr-1295	18	30	,	,	PUNCT
gssr-1295	18	31	2024	2024	NUM
gssr-1295	18	32	)	)	PUNCT
gssr-1295	18	33	.	.	PUNCT
gssr-1295	19	1	while	while	SCONJ
gssr-1295	19	2	many	many	ADJ
gssr-1295	19	3	agri	agri	NOUN
gssr-1295	19	4	-	-	PUNCT
gssr-1295	19	5	food	food	NOUN
gssr-1295	19	6	firms	firm	NOUN
gssr-1295	19	7	have	have	AUX
gssr-1295	19	8	pledged	pledge	VERB
gssr-1295	19	9	to	to	PART
gssr-1295	19	10	reduce	reduce	VERB
gssr-1295	19	11	their	their	PRON
gssr-1295	19	12	carbon	carbon	NOUN
gssr-1295	19	13	footprint	footprint	NOUN
gssr-1295	19	14	in	in	ADP
gssr-1295	19	15	alignment	alignment	NOUN
gssr-1295	19	16	with	with	ADP
gssr-1295	19	17	national	national	ADJ
gssr-1295	19	18	and	and	CCONJ
gssr-1295	19	19	international	international	ADJ
gssr-1295	19	20	commitments	commitment	NOUN
gssr-1295	19	21	,	,	PUNCT
gssr-1295	19	22	the	the	DET
gssr-1295	19	23	financial	financial	ADJ
gssr-1295	19	24	risks	risk	NOUN
gssr-1295	19	25	associated	associate	VERB
gssr-1295	19	26	with	with	ADP
gssr-1295	19	27	implementation	implementation	NOUN
gssr-1295	19	28	remain	remain	VERB
gssr-1295	19	29	underexplored	underexplored	ADJ
gssr-1295	19	30	.	.	PUNCT
gssr-1295	20	1	ebitda	ebitda	NOUN
gssr-1295	20	2	volatility	volatility	NOUN
gssr-1295	20	3	,	,	PUNCT
gssr-1295	20	4	used	use	VERB
gssr-1295	20	5	here	here	ADV
gssr-1295	20	6	as	as	ADP
gssr-1295	20	7	a	a	DET
gssr-1295	20	8	strategic	strategic	ADJ
gssr-1295	20	9	tension	tension	NOUN
gssr-1295	20	10	index	index	NOUN
gssr-1295	20	11	,	,	PUNCT
gssr-1295	20	12	offers	offer	VERB
gssr-1295	20	13	a	a	DET
gssr-1295	20	14	valuable	valuable	ADJ
gssr-1295	20	15	lens	lens	NOUN
gssr-1295	20	16	for	for	ADP
gssr-1295	20	17	analyzing	analyze	VERB
gssr-1295	20	18	the	the	DET
gssr-1295	20	19	financial	financial	ADJ
gssr-1295	20	20	pressure	pressure	NOUN
gssr-1295	20	21	points	point	NOUN
gssr-1295	20	22	that	that	SCONJ
gssr-1295	20	23	firms	firm	NOUN
gssr-1295	20	24	face	face	VERB
gssr-1295	20	25	after	after	ADP
gssr-1295	20	26	publicly	publicly	ADV
gssr-1295	20	27	committing	commit	VERB
gssr-1295	20	28	to	to	ADP
gssr-1295	20	29	net	net	ADJ
gssr-1295	20	30	-	-	PUNCT
gssr-1295	20	31	zero	zero	NUM
gssr-1295	20	32	targets	target	NOUN
gssr-1295	20	33	.	.	PUNCT
gssr-1295	21	1	this	this	DET
gssr-1295	21	2	metric	metric	NOUN
gssr-1295	21	3	reveals	reveal	VERB
gssr-1295	21	4	the	the	DET
gssr-1295	21	5	hidden	hidden	ADJ
gssr-1295	21	6	economic	economic	ADJ
gssr-1295	21	7	consequences	consequence	NOUN
gssr-1295	21	8	of	of	ADP
gssr-1295	21	9	climate	climate	NOUN
gssr-1295	21	10	ambition	ambition	NOUN
gssr-1295	21	11	in	in	ADP
gssr-1295	21	12	environments	environment	NOUN
gssr-1295	21	13	where	where	SCONJ
gssr-1295	21	14	decarbonization	decarbonization	NOUN
gssr-1295	21	15	is	be	AUX
gssr-1295	21	16	often	often	ADV
gssr-1295	21	17	aspirational	aspirational	ADJ
gssr-1295	21	18	but	but	CCONJ
gssr-1295	21	19	structurally	structurally	ADV
gssr-1295	21	20	constrained	constrain	VERB
gssr-1295	21	21	(	(	PUNCT
gssr-1295	21	22	babatunde	babatunde	NOUN
gssr-1295	21	23	,	,	PUNCT
gssr-1295	21	24	oyedepo	oyedepo	NOUN
gssr-1295	21	25	,	,	PUNCT
gssr-1295	21	26	&	&	CCONJ
gssr-1295	21	27	adesanya	adesanya	PROPN
gssr-1295	21	28	,	,	PUNCT
gssr-1295	21	29	2024	2024	NUM
gssr-1295	21	30	)	)	PUNCT
gssr-1295	21	31	.	.	PUNCT
gssr-1295	22	1	three	three	NUM
gssr-1295	22	2	factors	factor	NOUN
gssr-1295	22	3	are	be	AUX
gssr-1295	22	4	central	central	ADJ
gssr-1295	22	5	to	to	ADP
gssr-1295	22	6	understanding	understand	VERB
gssr-1295	22	7	this	this	DET
gssr-1295	22	8	dynamic	dynamic	NOUN
gssr-1295	22	9	in	in	ADP
gssr-1295	22	10	the	the	DET
gssr-1295	22	11	nigeria	nigeria	PROPN
gssr-1295	22	12	.	.	PUNCT
gssr-1295	23	1	decarbonization	decarbonization	NOUN
gssr-1295	23	2	commitment	commitment	NOUN
gssr-1295	23	3	which	which	PRON
gssr-1295	23	4	is	be	AUX
gssr-1295	23	5	measured	measure	VERB
gssr-1295	23	6	by	by	ADP
gssr-1295	23	7	the	the	DET
gssr-1295	23	8	percentage	percentage	NOUN
gssr-1295	23	9	of	of	ADP
gssr-1295	23	10	revenue	revenue	NOUN
gssr-1295	23	11	allocated	allocate	VERB
gssr-1295	23	12	to	to	ADP
gssr-1295	23	13	emissions	emission	NOUN
gssr-1295	23	14	-	-	PUNCT
gssr-1295	23	15	reduction	reduction	NOUN
gssr-1295	23	16	investments	investment	NOUN
gssr-1295	23	17	,	,	PUNCT
gssr-1295	23	18	reflects	reflect	VERB
gssr-1295	23	19	a	a	DET
gssr-1295	23	20	firm	firm	NOUN
gssr-1295	23	21	’s	’s	PART
gssr-1295	23	22	operational	operational	ADJ
gssr-1295	23	23	response	response	NOUN
gssr-1295	23	24	to	to	ADP
gssr-1295	23	25	climate	climate	NOUN
gssr-1295	23	26	goals	goal	NOUN
gssr-1295	23	27	.	.	PUNCT
gssr-1295	24	1	however	however	ADV
gssr-1295	24	2	,	,	PUNCT
gssr-1295	24	3	investment	investment	NOUN
gssr-1295	24	4	without	without	ADP
gssr-1295	24	5	systemic	systemic	ADJ
gssr-1295	24	6	support	support	NOUN
gssr-1295	24	7	may	may	AUX
gssr-1295	24	8	increase	increase	VERB
gssr-1295	24	9	financial	financial	ADJ
gssr-1295	24	10	strain	strain	NOUN
gssr-1295	24	11	,	,	PUNCT
gssr-1295	24	12	particularly	particularly	ADV
gssr-1295	24	13	among	among	ADP
gssr-1295	24	14	mid	mid	ADJ
gssr-1295	24	15	-	-	ADJ
gssr-1295	24	16	tier	tier	ADJ
gssr-1295	24	17	firms	firm	NOUN
gssr-1295	24	18	with	with	ADP
gssr-1295	24	19	limited	limited	ADJ
gssr-1295	24	20	margins	margin	NOUN
gssr-1295	24	21	(	(	PUNCT
gssr-1295	24	22	adeleke	adeleke	ADJ
gssr-1295	24	23	,	,	PUNCT
gssr-1295	24	24	nwosu	nwosu	NOUN
gssr-1295	24	25	,	,	PUNCT
gssr-1295	24	26	&	&	CCONJ
gssr-1295	24	27	okonkwo	okonkwo	PROPN
gssr-1295	24	28	,	,	PUNCT
gssr-1295	24	29	2023	2023	NUM
gssr-1295	24	30	)	)	PUNCT
gssr-1295	24	31	.	.	PUNCT
gssr-1295	25	1	fossil	fossil	NOUN
gssr-1295	25	2	fuel	fuel	NOUN
gssr-1295	25	3	dependence	dependence	NOUN
gssr-1295	25	4	,	,	PUNCT
gssr-1295	25	5	captured	capture	VERB
gssr-1295	25	6	through	through	ADP
gssr-1295	25	7	diesel	diesel	NOUN
gssr-1295	25	8	consumption	consumption	NOUN
gssr-1295	25	9	per	per	ADP
gssr-1295	25	10	unit	unit	NOUN
gssr-1295	25	11	of	of	ADP
gssr-1295	25	12	output	output	NOUN
gssr-1295	25	13	,	,	PUNCT
gssr-1295	25	14	exposes	expose	VERB
gssr-1295	25	15	firms	firm	NOUN
gssr-1295	25	16	to	to	PART
gssr-1295	25	17	cost	cost	VERB
gssr-1295	25	18	instability	instability	NOUN
gssr-1295	25	19	and	and	CCONJ
gssr-1295	25	20	carbon	carbon	NOUN
gssr-1295	25	21	risk	risk	NOUN
gssr-1295	25	22	.	.	PUNCT
gssr-1295	26	1	in	in	ADP
gssr-1295	26	2	nigeria	nigeria	PROPN
gssr-1295	26	3	’s	’s	PART
gssr-1295	26	4	unreliable	unreliable	ADJ
gssr-1295	26	5	energy	energy	NOUN
gssr-1295	26	6	environment	environment	NOUN
gssr-1295	26	7	,	,	PUNCT
gssr-1295	26	8	firms	firm	NOUN
gssr-1295	26	9	often	often	ADV
gssr-1295	26	10	rely	rely	VERB
gssr-1295	26	11	heavily	heavily	ADV
gssr-1295	26	12	on	on	ADP
gssr-1295	26	13	diesel	diesel	NOUN
gssr-1295	26	14	generators	generator	NOUN
gssr-1295	26	15	,	,	PUNCT
gssr-1295	26	16	undermining	undermine	VERB
gssr-1295	26	17	the	the	DET
gssr-1295	26	18	financial	financial	ADJ
gssr-1295	26	19	gains	gain	NOUN
gssr-1295	26	20	of	of	ADP
gssr-1295	26	21	green	green	ADJ
gssr-1295	26	22	transitions	transition	NOUN
gssr-1295	26	23	(	(	PUNCT
gssr-1295	26	24	okafor	okafor	PROPN
gssr-1295	26	25	,	,	PUNCT
gssr-1295	26	26	adegbite	adegbite	ADJ
gssr-1295	26	27	,	,	PUNCT
gssr-1295	26	28	&	&	CCONJ
gssr-1295	26	29	nakpodia	nakpodia	PROPN
gssr-1295	26	30	,	,	PUNCT
gssr-1295	26	31	2023	2023	NUM
gssr-1295	26	32	)	)	PUNCT
gssr-1295	26	33	.	.	PUNCT
gssr-1295	27	1	moreover	moreover	ADV
gssr-1295	27	2	,	,	PUNCT
gssr-1295	27	3	regulatory	regulatory	ADJ
gssr-1295	27	4	pressure	pressure	NOUN
gssr-1295	27	5	which	which	PRON
gssr-1295	27	6	is	be	AUX
gssr-1295	27	7	quantified	quantify	VERB
gssr-1295	27	8	through	through	ADP
gssr-1295	27	9	ngx	ngx	PROPN
gssr-1295	27	10	esg	esg	PROPN
gssr-1295	27	11	compliance	compliance	NOUN
gssr-1295	27	12	scores	score	NOUN
gssr-1295	27	13	,	,	PUNCT
gssr-1295	27	14	adds	add	VERB
gssr-1295	27	15	another	another	DET
gssr-1295	27	16	layer	layer	NOUN
gssr-1295	27	17	of	of	ADP
gssr-1295	27	18	complexity	complexity	NOUN
gssr-1295	27	19	.	.	PUNCT
gssr-1295	28	1	while	while	SCONJ
gssr-1295	28	2	mandatory	mandatory	ADJ
gssr-1295	28	3	disclosures	disclosure	NOUN
gssr-1295	28	4	aim	aim	VERB
gssr-1295	28	5	to	to	PART
gssr-1295	28	6	promote	promote	VERB
gssr-1295	28	7	transparency	transparency	NOUN
gssr-1295	28	8	,	,	PUNCT
gssr-1295	28	9	emerging	emerge	VERB
gssr-1295	28	10	evidence	evidence	NOUN
gssr-1295	28	11	suggests	suggest	VERB
gssr-1295	28	12	that	that	SCONJ
gssr-1295	28	13	symbolic	symbolic	ADJ
gssr-1295	28	14	compliance	compliance	NOUN
gssr-1295	28	15	may	may	AUX
gssr-1295	28	16	dominate	dominate	VERB
gssr-1295	28	17	,	,	PUNCT
gssr-1295	28	18	especially	especially	ADV
gssr-1295	28	19	in	in	ADP
gssr-1295	28	20	the	the	DET
gssr-1295	28	21	absence	absence	NOUN
gssr-1295	28	22	of	of	ADP
gssr-1295	28	23	enforcement	enforcement	NOUN
gssr-1295	28	24	mechanisms	mechanism	NOUN
gssr-1295	28	25	(	(	PUNCT
gssr-1295	28	26	eze	eze	ADJ
gssr-1295	28	27	,	,	PUNCT
gssr-1295	28	28	okoli	okoli	NOUN
gssr-1295	28	29	,	,	PUNCT
gssr-1295	28	30	&	&	CCONJ
gssr-1295	28	31	uche	uche	PROPN
gssr-1295	28	32	,	,	PUNCT
gssr-1295	28	33	2024	2024	NUM
gssr-1295	28	34	)	)	PUNCT
gssr-1295	28	35	.	.	PUNCT
gssr-1295	29	1	these	these	DET
gssr-1295	29	2	factors	factor	NOUN
gssr-1295	29	3	collectively	collectively	ADV
gssr-1295	29	4	influence	influence	VERB
gssr-1295	29	5	financial	financial	ADJ
gssr-1295	29	6	stability	stability	NOUN
gssr-1295	29	7	,	,	PUNCT
gssr-1295	29	8	yet	yet	CCONJ
gssr-1295	29	9	the	the	DET
gssr-1295	29	10	empirical	empirical	ADJ
gssr-1295	29	11	linkage	linkage	NOUN
gssr-1295	29	12	between	between	ADP
gssr-1295	29	13	decarbonization	decarbonization	NOUN
gssr-1295	29	14	pathways	pathway	NOUN
gssr-1295	29	15	and	and	CCONJ
gssr-1295	29	16	earnings	earning	NOUN
gssr-1295	29	17	volatility	volatility	NOUN
gssr-1295	29	18	in	in	ADP
gssr-1295	29	19	developing	develop	VERB
gssr-1295	29	20	contexts	context	NOUN
gssr-1295	29	21	remains	remain	VERB
gssr-1295	29	22	weakly	weakly	ADV
gssr-1295	29	23	understood	understand	VERB
gssr-1295	29	24	.	.	PUNCT
gssr-1295	30	1	studies	study	NOUN
gssr-1295	30	2	such	such	ADJ
gssr-1295	30	3	as	as	ADP
gssr-1295	30	4	omodia	omodia	NOUN
gssr-1295	30	5	,	,	PUNCT
gssr-1295	30	6	aliyu	aliyu	NOUN
gssr-1295	30	7	,	,	PUNCT
gssr-1295	30	8	and	and	CCONJ
gssr-1295	30	9	hassan	hassan	PROPN
gssr-1295	30	10	(	(	PUNCT
gssr-1295	30	11	2023	2023	NUM
gssr-1295	30	12	)	)	PUNCT
gssr-1295	30	13	stress	stress	VERB
gssr-1295	30	14	that	that	SCONJ
gssr-1295	30	15	many	many	ADJ
gssr-1295	30	16	nigerian	nigerian	ADJ
gssr-1295	30	17	firms	firm	NOUN
gssr-1295	30	18	pursue	pursue	VERB
gssr-1295	30	19	sustainability	sustainability	NOUN
gssr-1295	30	20	narratives	narrative	NOUN
gssr-1295	30	21	without	without	ADP
gssr-1295	30	22	aligning	align	VERB
gssr-1295	30	23	them	they	PRON
gssr-1295	30	24	to	to	ADP
gssr-1295	30	25	risk	risk	NOUN
gssr-1295	30	26	-	-	PUNCT
gssr-1295	30	27	adjusted	adjust	VERB
gssr-1295	30	28	financial	financial	ADJ
gssr-1295	30	29	planning	planning	NOUN
gssr-1295	30	30	.	.	PUNCT
gssr-1295	31	1	similarly	similarly	ADV
gssr-1295	31	2	,	,	PUNCT
gssr-1295	31	3	nwankwo	nwankwo	NOUN
gssr-1295	31	4	,	,	PUNCT
gssr-1295	31	5	ezeabasili	ezeabasili	NOUN
gssr-1295	31	6	,	,	PUNCT
gssr-1295	31	7	and	and	CCONJ
gssr-1295	31	8	okoro	okoro	NOUN
gssr-1295	31	9	(	(	PUNCT
gssr-1295	31	10	2023	2023	NUM
gssr-1295	31	11	)	)	PUNCT
gssr-1295	31	12	argue	argue	VERB
gssr-1295	31	13	that	that	SCONJ
gssr-1295	31	14	strategic	strategic	ADJ
gssr-1295	31	15	tension	tension	NOUN
gssr-1295	31	16	in	in	ADP
gssr-1295	31	17	green	green	ADJ
gssr-1295	31	18	transitions	transition	NOUN
gssr-1295	31	19	is	be	AUX
gssr-1295	31	20	heightened	heighten	VERB
gssr-1295	31	21	in	in	ADP
gssr-1295	31	22	countries	country	NOUN
gssr-1295	31	23	with	with	ADP
gssr-1295	31	24	underdeveloped	underdeveloped	ADJ
gssr-1295	31	25	policy	policy	NOUN
gssr-1295	31	26	support	support	NOUN
gssr-1295	31	27	,	,	PUNCT
gssr-1295	31	28	leading	lead	VERB
gssr-1295	31	29	to	to	ADP
gssr-1295	31	30	greater	great	ADJ
gssr-1295	31	31	earnings	earning	NOUN
gssr-1295	31	32	unpredictability	unpredictability	NOUN
gssr-1295	31	33	.	.	PUNCT
gssr-1295	32	1	furthermore	furthermore	ADV
gssr-1295	32	2	,	,	PUNCT
gssr-1295	32	3	ugwu	ugwu	ADJ
gssr-1295	32	4	and	and	CCONJ
gssr-1295	32	5	adejumo	adejumo	ADJ
gssr-1295	32	6	(	(	PUNCT
gssr-1295	32	7	2024	2024	NUM
gssr-1295	32	8	)	)	PUNCT
gssr-1295	32	9	observe	observe	VERB
gssr-1295	32	10	that	that	SCONJ
gssr-1295	32	11	esg	esg	PROPN
gssr-1295	32	12	compliance	compliance	NOUN
gssr-1295	32	13	has	have	AUX
gssr-1295	32	14	not	not	PART
gssr-1295	32	15	translated	translate	VERB
gssr-1295	32	16	into	into	ADP
gssr-1295	32	17	real	real	ADJ
gssr-1295	32	18	operational	operational	ADJ
gssr-1295	32	19	improvements	improvement	NOUN
gssr-1295	32	20	in	in	ADP
gssr-1295	32	21	most	most	ADJ
gssr-1295	32	22	nigerian	nigerian	ADJ
gssr-1295	32	23	industries	industry	NOUN
gssr-1295	32	24	,	,	PUNCT
gssr-1295	32	25	creating	create	VERB
gssr-1295	32	26	a	a	DET
gssr-1295	32	27	gap	gap	NOUN
gssr-1295	32	28	between	between	ADP
gssr-1295	32	29	reporting	reporting	NOUN
gssr-1295	32	30	and	and	CCONJ
gssr-1295	32	31	transformation	transformation	NOUN
gssr-1295	32	32	.	.	PUNCT
gssr-1295	33	1	these	these	DET
gssr-1295	33	2	information	information	NOUN
gssr-1295	33	3	point	point	NOUN
gssr-1295	33	4	to	to	ADP
gssr-1295	33	5	a	a	DET
gssr-1295	33	6	critical	critical	ADJ
gssr-1295	33	7	need	need	NOUN
gssr-1295	33	8	for	for	ADP
gssr-1295	33	9	evidence	evidence	NOUN
gssr-1295	33	10	-	-	PUNCT
gssr-1295	33	11	based	base	VERB
gssr-1295	33	12	research	research	NOUN
gssr-1295	33	13	that	that	PRON
gssr-1295	33	14	quantifies	quantify	VERB
gssr-1295	33	15	how	how	SCONJ
gssr-1295	33	16	the	the	DET
gssr-1295	33	17	relationship	relationship	NOUN
gssr-1295	33	18	of	of	ADP
gssr-1295	33	19	decarbonization	decarbonization	NOUN
gssr-1295	33	20	commitment	commitment	NOUN
gssr-1295	33	21	,	,	PUNCT
gssr-1295	33	22	fossil	fossil	ADJ
gssr-1295	33	23	energy	energy	NOUN
gssr-1295	33	24	reliance	reliance	NOUN
gssr-1295	33	25	,	,	PUNCT
gssr-1295	33	26	and	and	CCONJ
gssr-1295	33	27	regulatory	regulatory	ADJ
gssr-1295	33	28	enforcement	enforcement	NOUN
gssr-1295	33	29	shapes	shape	VERB
gssr-1295	33	30	the	the	DET
gssr-1295	33	31	financial	financial	ADJ
gssr-1295	33	32	terrain	terrain	NOUN
gssr-1295	33	33	for	for	ADP
gssr-1295	33	34	transitioning	transition	VERB
gssr-1295	33	35	firms	firm	NOUN
gssr-1295	33	36	.	.	PUNCT
gssr-1295	34	1	this	this	DET
gssr-1295	34	2	study	study	NOUN
gssr-1295	34	3	addresses	address	VERB
gssr-1295	34	4	these	these	DET
gssr-1295	34	5	gaps	gap	NOUN
gssr-1295	34	6	by	by	ADP
gssr-1295	34	7	developing	develop	VERB
gssr-1295	34	8	a	a	DET
gssr-1295	34	9	strategic	strategic	ADJ
gssr-1295	34	10	tension	tension	NOUN
gssr-1295	34	11	index	index	NOUN
gssr-1295	34	12	based	base	VERB
gssr-1295	34	13	on	on	ADP
gssr-1295	34	14	ebitda	ebitda	PROPN
gssr-1295	34	15	volatility	volatility	NOUN
gssr-1295	34	16	to	to	PART
gssr-1295	34	17	empirically	empirically	ADV
gssr-1295	34	18	assess	assess	VERB
gssr-1295	34	19	how	how	SCONJ
gssr-1295	34	20	sustainability	sustainability	NOUN
gssr-1295	34	21	transitions	transition	NOUN
gssr-1295	34	22	affect	affect	VERB
gssr-1295	34	23	financial	financial	ADJ
gssr-1295	34	24	performance	performance	NOUN
gssr-1295	34	25	in	in	ADP
gssr-1295	34	26	nigerian	nigerian	ADJ
gssr-1295	34	27	agri	agri	NOUN
gssr-1295	34	28	-	-	PUNCT
gssr-1295	34	29	food	food	NOUN
gssr-1295	34	30	firms	firm	NOUN
gssr-1295	34	31	.	.	PUNCT
gssr-1295	35	1	by	by	ADP
gssr-1295	35	2	focusing	focus	VERB
gssr-1295	35	3	on	on	ADP
gssr-1295	35	4	the	the	DET
gssr-1295	35	5	direct	direct	ADJ
gssr-1295	35	6	relationships	relationship	NOUN
gssr-1295	35	7	between	between	ADP
gssr-1295	35	8	three	three	NUM
gssr-1295	35	9	critical	critical	ADJ
gssr-1295	35	10	independent	independent	ADJ
gssr-1295	35	11	variables	variable	NOUN
gssr-1295	35	12	;	;	PUNCT
gssr-1295	35	13	decarbonization	decarbonization	NOUN
gssr-1295	35	14	commitment	commitment	NOUN
gssr-1295	35	15	,	,	PUNCT
gssr-1295	35	16	fossil	fossil	NOUN
gssr-1295	35	17	fuel	fuel	NOUN
gssr-1295	35	18	dependence	dependence	NOUN
gssr-1295	35	19	,	,	PUNCT
gssr-1295	35	20	and	and	CCONJ
gssr-1295	35	21	regulatory	regulatory	ADJ
gssr-1295	35	22	pressure	pressure	NOUN
gssr-1295	35	23	,	,	PUNCT
gssr-1295	35	24	and	and	CCONJ
gssr-1295	35	25	post	post	ADJ
gssr-1295	35	26	-	-	ADJ
gssr-1295	35	27	pledge	pledge	ADJ
gssr-1295	35	28	earnings	earning	NOUN
gssr-1295	35	29	volatility	volatility	NOUN
gssr-1295	35	30	,	,	PUNCT
gssr-1295	35	31	the	the	DET
gssr-1295	35	32	study	study	NOUN
gssr-1295	35	33	contributes	contribute	VERB
gssr-1295	35	34	to	to	ADP
gssr-1295	35	35	understanding	understand	VERB
gssr-1295	35	36	how	how	SCONJ
gssr-1295	35	37	financial	financial	ADJ
gssr-1295	35	38	stress	stress	NOUN
gssr-1295	35	39	emerges	emerge	VERB
gssr-1295	35	40	in	in	ADP
gssr-1295	35	41	resource	resource	NOUN
gssr-1295	35	42	-	-	PUNCT
gssr-1295	35	43	constrained	constrain	VERB
gssr-1295	35	44	transitions	transition	NOUN
gssr-1295	35	45	.	.	PUNCT
gssr-1295	36	1	the	the	DET
gssr-1295	36	2	findings	finding	NOUN
gssr-1295	36	3	aim	aim	VERB
gssr-1295	36	4	to	to	PART
gssr-1295	36	5	inform	inform	VERB
gssr-1295	36	6	not	not	PART
gssr-1295	36	7	only	only	ADV
gssr-1295	36	8	corporate	corporate	ADJ
gssr-1295	36	9	strategy	strategy	NOUN
gssr-1295	36	10	but	but	CCONJ
gssr-1295	36	11	also	also	ADV
gssr-1295	36	12	the	the	DET
gssr-1295	36	13	design	design	NOUN
gssr-1295	36	14	of	of	ADP
gssr-1295	36	15	regulatory	regulatory	ADJ
gssr-1295	36	16	and	and	CCONJ
gssr-1295	36	17	fiscal	fiscal	ADJ
gssr-1295	36	18	tools	tool	NOUN
gssr-1295	36	19	that	that	PRON
gssr-1295	36	20	can	can	AUX
gssr-1295	36	21	support	support	VERB
gssr-1295	36	22	more	more	ADV
gssr-1295	36	23	stable	stable	ADJ
gssr-1295	36	24	pathways	pathway	NOUN
gssr-1295	36	25	to	to	ADP
gssr-1295	36	26	decarbonization	decarbonization	NOUN
gssr-1295	36	27	.	.	PUNCT
gssr-1295	37	1	against	against	ADP
gssr-1295	37	2	this	this	DET
gssr-1295	37	3	backdrop	backdrop	NOUN
gssr-1295	37	4	,	,	PUNCT
gssr-1295	37	5	the	the	DET
gssr-1295	37	6	study	study	NOUN
gssr-1295	37	7	formulated	formulate	VERB
gssr-1295	37	8	hypothesis	hypothesis	NOUN
gssr-1295	37	9	in	in	ADP
gssr-1295	37	10	null	null	ADJ
gssr-1295	37	11	form	form	NOUN
gssr-1295	37	12	are	be	AUX
gssr-1295	37	13	as	as	SCONJ
gssr-1295	37	14	follows	follow	VERB
gssr-1295	37	15	:	:	PUNCT
gssr-1295	37	16	global	global	ADJ
gssr-1295	37	17	sustainability	sustainability	NOUN
gssr-1295	37	18	research	research	NOUN
gssr-1295	37	19	global	global	ADJ
gssr-1295	37	20	scientific	scientific	ADJ
gssr-1295	37	21	research	research	NOUN
gssr-1295	37	22	164	164	NUM
gssr-1295	37	23	h₀₁	h₀₁	NOUN
gssr-1295	37	24	:	:	PUNCT
gssr-1295	37	25	the	the	DET
gssr-1295	37	26	proportion	proportion	NOUN
gssr-1295	37	27	of	of	ADP
gssr-1295	37	28	revenue	revenue	NOUN
gssr-1295	37	29	allocated	allocate	VERB
gssr-1295	37	30	to	to	ADP
gssr-1295	37	31	verified	verify	VERB
gssr-1295	37	32	emissions	emission	NOUN
gssr-1295	37	33	-	-	PUNCT
gssr-1295	37	34	reduction	reduction	NOUN
gssr-1295	37	35	projects	project	NOUN
gssr-1295	37	36	shows	show	VERB
gssr-1295	37	37	no	no	DET
gssr-1295	37	38	significant	significant	ADJ
gssr-1295	37	39	relationship	relationship	NOUN
gssr-1295	37	40	with	with	ADP
gssr-1295	37	41	earnings	earning	NOUN
gssr-1295	37	42	volatility	volatility	NOUN
gssr-1295	37	43	in	in	ADP
gssr-1295	37	44	nigerian	nigerian	ADJ
gssr-1295	37	45	agri	agri	NOUN
gssr-1295	37	46	-	-	PUNCT
gssr-1295	37	47	food	food	NOUN
gssr-1295	37	48	firms	firm	NOUN
gssr-1295	37	49	.	.	PUNCT
gssr-1295	38	1	h₀₂	h₀₂	NOUN
gssr-1295	38	2	:	:	PUNCT
gssr-1295	38	3	the	the	DET
gssr-1295	38	4	degree	degree	NOUN
gssr-1295	38	5	of	of	ADP
gssr-1295	38	6	fossil	fossil	NOUN
gssr-1295	38	7	fuel	fuel	NOUN
gssr-1295	38	8	dependence	dependence	NOUN
gssr-1295	38	9	does	do	AUX
gssr-1295	38	10	not	not	PART
gssr-1295	38	11	significantly	significantly	ADV
gssr-1295	38	12	affect	affect	VERB
gssr-1295	38	13	the	the	DET
gssr-1295	38	14	financial	financial	ADJ
gssr-1295	38	15	impact	impact	NOUN
gssr-1295	38	16	of	of	ADP
gssr-1295	38	17	decarbonization	decarbonization	NOUN
gssr-1295	38	18	investments	investment	NOUN
gssr-1295	38	19	.	.	PUNCT
gssr-1295	39	1	h₀₃	h₀₃	NOUN
gssr-1295	39	2	:	:	PUNCT
gssr-1295	39	3	compliance	compliance	NOUN
gssr-1295	39	4	with	with	ADP
gssr-1295	39	5	ngx	ngx	PROPN
gssr-1295	39	6	esg	esg	PROPN
gssr-1295	39	7	reporting	reporting	NOUN
gssr-1295	39	8	requirements	requirement	NOUN
gssr-1295	39	9	demonstrates	demonstrate	VERB
gssr-1295	39	10	no	no	DET
gssr-1295	39	11	measurable	measurable	ADJ
gssr-1295	39	12	effect	effect	NOUN
gssr-1295	39	13	on	on	ADP
gssr-1295	39	14	stabilizing	stabilize	VERB
gssr-1295	39	15	corporate	corporate	ADJ
gssr-1295	39	16	earnings	earning	NOUN
gssr-1295	39	17	during	during	ADP
gssr-1295	39	18	sustainability	sustainability	NOUN
gssr-1295	39	19	transitions	transition	NOUN
gssr-1295	39	20	.	.	PUNCT
gssr-1295	40	1	literature	literature	NOUN
gssr-1295	40	2	review	review	PROPN
gssr-1295	40	3	concept	concept	NOUN
gssr-1295	40	4	of	of	ADP
gssr-1295	40	5	earnings	earning	NOUN
gssr-1295	40	6	volatility	volatility	NOUN
gssr-1295	40	7	(	(	PUNCT
gssr-1295	40	8	ebitda	ebitda	NOUN
gssr-1295	40	9	)	)	PUNCT
gssr-1295	40	10	earnings	earning	NOUN
gssr-1295	40	11	volatility	volatility	NOUN
gssr-1295	40	12	has	have	AUX
gssr-1295	40	13	emerged	emerge	VERB
gssr-1295	40	14	as	as	ADP
gssr-1295	40	15	a	a	DET
gssr-1295	40	16	critical	critical	ADJ
gssr-1295	40	17	financial	financial	ADJ
gssr-1295	40	18	indicator	indicator	NOUN
gssr-1295	40	19	of	of	ADP
gssr-1295	40	20	corporate	corporate	ADJ
gssr-1295	40	21	distress	distress	NOUN
gssr-1295	40	22	during	during	ADP
gssr-1295	40	23	sustainability	sustainability	NOUN
gssr-1295	40	24	transitions	transition	NOUN
gssr-1295	40	25	,	,	PUNCT
gssr-1295	40	26	particularly	particularly	ADV
gssr-1295	40	27	for	for	ADP
gssr-1295	40	28	emission	emission	NOUN
gssr-1295	40	29	-	-	PUNCT
gssr-1295	40	30	intensive	intensive	ADJ
gssr-1295	40	31	sectors	sector	NOUN
gssr-1295	40	32	in	in	ADP
gssr-1295	40	33	developing	develop	VERB
gssr-1295	40	34	economies	economy	NOUN
gssr-1295	40	35	(	(	PUNCT
gssr-1295	40	36	nwankwo	nwankwo	PROPN
gssr-1295	40	37	et	et	PROPN
gssr-1295	40	38	al	al	PROPN
gssr-1295	40	39	.	.	PROPN
gssr-1295	40	40	,	,	PUNCT
gssr-1295	40	41	2023	2023	NUM
gssr-1295	40	42	,	,	PUNCT
gssr-1295	40	43	journal	journal	NOUN
gssr-1295	40	44	of	of	ADP
gssr-1295	40	45	cleaner	clean	ADJ
gssr-1295	40	46	production	production	NOUN
gssr-1295	40	47	)	)	PUNCT
gssr-1295	40	48	.	.	PUNCT
gssr-1295	41	1	measured	measure	VERB
gssr-1295	41	2	through	through	ADP
gssr-1295	41	3	the	the	DET
gssr-1295	41	4	standard	standard	ADJ
gssr-1295	41	5	deviation	deviation	NOUN
gssr-1295	41	6	of	of	ADP
gssr-1295	41	7	quarterly	quarterly	ADJ
gssr-1295	41	8	ebitda	ebitda	NOUN
gssr-1295	41	9	margins	margin	NOUN
gssr-1295	41	10	,	,	PUNCT
gssr-1295	41	11	this	this	DET
gssr-1295	41	12	metric	metric	ADJ
gssr-1295	41	13	captures	capture	VERB
gssr-1295	41	14	the	the	DET
gssr-1295	41	15	operational	operational	ADJ
gssr-1295	41	16	turbulence	turbulence	NOUN
gssr-1295	41	17	caused	cause	VERB
gssr-1295	41	18	by	by	ADP
gssr-1295	41	19	decarbonization	decarbonization	NOUN
gssr-1295	41	20	efforts	effort	NOUN
gssr-1295	41	21	,	,	PUNCT
gssr-1295	41	22	where	where	SCONJ
gssr-1295	41	23	nigerian	nigerian	ADJ
gssr-1295	41	24	agri	agri	NOUN
gssr-1295	41	25	-	-	PUNCT
gssr-1295	41	26	food	food	NOUN
gssr-1295	41	27	firms	firm	NOUN
gssr-1295	41	28	exhibit	exhibit	VERB
gssr-1295	41	29	2.1×	2.1×	NUM
gssr-1295	41	30	higher	high	ADJ
gssr-1295	41	31	volatility	volatility	NOUN
gssr-1295	41	32	than	than	ADP
gssr-1295	41	33	non	non	ADJ
gssr-1295	41	34	-	-	ADJ
gssr-1295	41	35	decarbonizing	decarbonizing	ADJ
gssr-1295	41	36	peers	peer	NOUN
gssr-1295	41	37	(	(	PUNCT
gssr-1295	41	38	cbn	cbn	PROPN
gssr-1295	41	39	,	,	PUNCT
gssr-1295	41	40	2024	2024	NUM
gssr-1295	41	41	)	)	PUNCT
gssr-1295	41	42	.	.	PUNCT
gssr-1295	42	1	recent	recent	ADJ
gssr-1295	42	2	studies	study	NOUN
gssr-1295	42	3	demonstrate	demonstrate	VERB
gssr-1295	42	4	its	its	PRON
gssr-1295	42	5	sensitivity	sensitivity	NOUN
gssr-1295	42	6	to	to	ADP
gssr-1295	42	7	both	both	PRON
gssr-1295	42	8	climate	climate	NOUN
gssr-1295	42	9	policy	policy	NOUN
gssr-1295	42	10	shocks	shock	NOUN
gssr-1295	42	11	and	and	CCONJ
gssr-1295	42	12	energy	energy	NOUN
gssr-1295	42	13	price	price	NOUN
gssr-1295	42	14	fluctuations	fluctuation	NOUN
gssr-1295	42	15	,	,	PUNCT
gssr-1295	42	16	serving	serve	VERB
gssr-1295	42	17	as	as	ADP
gssr-1295	42	18	a	a	DET
gssr-1295	42	19	barometer	barometer	NOUN
gssr-1295	42	20	for	for	ADP
gssr-1295	42	21	strategic	strategic	ADJ
gssr-1295	42	22	tension	tension	NOUN
gssr-1295	42	23	severity	severity	NOUN
gssr-1295	42	24	(	(	PUNCT
gssr-1295	42	25	imf	imf	PROPN
gssr-1295	42	26	,	,	PUNCT
gssr-1295	42	27	2023	2023	NUM
gssr-1295	42	28	)	)	PUNCT
gssr-1295	42	29	.	.	PUNCT
gssr-1295	43	1	in	in	ADP
gssr-1295	43	2	nigeria	nigeria	PROPN
gssr-1295	43	3	,	,	PUNCT
gssr-1295	43	4	where	where	SCONJ
gssr-1295	43	5	68	68	NUM
gssr-1295	43	6	%	%	NOUN
gssr-1295	43	7	of	of	ADP
gssr-1295	43	8	agribusinesses	agribusiness	NOUN
gssr-1295	43	9	report	report	VERB
gssr-1295	43	10	earnings	earning	NOUN
gssr-1295	43	11	destabilization	destabilization	NOUN
gssr-1295	43	12	post	post	ADJ
gssr-1295	43	13	-	-	ADJ
gssr-1295	43	14	net	net	ADJ
gssr-1295	43	15	-	-	PUNCT
gssr-1295	43	16	zero	zero	NUM
gssr-1295	43	17	pledges	pledge	NOUN
gssr-1295	43	18	(	(	PUNCT
gssr-1295	43	19	pwc	pwc	PROPN
gssr-1295	43	20	nigeria	nigeria	PROPN
gssr-1295	43	21	,	,	PUNCT
gssr-1295	43	22	2024	2024	NUM
gssr-1295	43	23	)	)	PUNCT
gssr-1295	43	24	,	,	PUNCT
gssr-1295	43	25	this	this	DET
gssr-1295	43	26	measure	measure	NOUN
gssr-1295	43	27	effectively	effectively	ADV
gssr-1295	43	28	quantifies	quantify	VERB
gssr-1295	43	29	the	the	DET
gssr-1295	43	30	financial	financial	ADJ
gssr-1295	43	31	cost	cost	NOUN
gssr-1295	43	32	of	of	ADP
gssr-1295	43	33	sustainability	sustainability	NOUN
gssr-1295	43	34	transitions	transition	NOUN
gssr-1295	43	35	.	.	PUNCT
gssr-1295	44	1	the	the	DET
gssr-1295	44	2	metric	metric	ADJ
gssr-1295	44	3	gains	gain	NOUN
gssr-1295	44	4	particular	particular	ADJ
gssr-1295	44	5	relevance	relevance	NOUN
gssr-1295	44	6	given	give	VERB
gssr-1295	44	7	ngx	ngx	NOUN
gssr-1295	44	8	-	-	PUNCT
gssr-1295	44	9	listed	list	VERB
gssr-1295	44	10	firms	firm	NOUN
gssr-1295	44	11	'	'	PART
gssr-1295	44	12	mandatory	mandatory	ADJ
gssr-1295	44	13	volatility	volatility	NOUN
gssr-1295	44	14	disclosures	disclosure	NOUN
gssr-1295	44	15	since	since	SCONJ
gssr-1295	44	16	2023	2023	NUM
gssr-1295	44	17	,	,	PUNCT
gssr-1295	44	18	ensuring	ensure	VERB
gssr-1295	44	19	data	datum	NOUN
gssr-1295	44	20	reliability	reliability	NOUN
gssr-1295	44	21	(	(	PUNCT
gssr-1295	44	22	ngx	ngx	NOUN
gssr-1295	44	23	,	,	PUNCT
gssr-1295	44	24	2024	2024	NUM
gssr-1295	44	25	)	)	PUNCT
gssr-1295	44	26	.	.	PUNCT
gssr-1295	45	1	its	its	PRON
gssr-1295	45	2	adoption	adoption	NOUN
gssr-1295	45	3	aligns	align	VERB
gssr-1295	45	4	with	with	ADP
gssr-1295	45	5	global	global	ADJ
gssr-1295	45	6	research	research	NOUN
gssr-1295	45	7	paradigms	paradigm	NOUN
gssr-1295	45	8	examining	examine	VERB
gssr-1295	45	9	sustainability	sustainability	NOUN
gssr-1295	45	10	-	-	PUNCT
gssr-1295	45	11	finance	finance	NOUN
gssr-1295	45	12	trade	trade	NOUN
gssr-1295	45	13	-	-	PUNCT
gssr-1295	45	14	offs	off	NOUN
gssr-1295	45	15	in	in	ADP
gssr-1295	45	16	emerging	emerge	VERB
gssr-1295	45	17	markets	market	NOUN
gssr-1295	45	18	(	(	PUNCT
gssr-1295	45	19	eccles	eccles	PROPN
gssr-1295	45	20	et	et	PROPN
gssr-1295	45	21	al	al	PROPN
gssr-1295	45	22	.	.	PROPN
gssr-1295	45	23	,	,	PUNCT
gssr-1295	45	24	2023	2023	NUM
gssr-1295	45	25	)	)	PUNCT
gssr-1295	45	26	,	,	PUNCT
gssr-1295	45	27	while	while	SCONJ
gssr-1295	45	28	remaining	remain	VERB
gssr-1295	45	29	grounded	ground	VERB
gssr-1295	45	30	in	in	ADP
gssr-1295	45	31	local	local	ADJ
gssr-1295	45	32	financial	financial	ADJ
gssr-1295	45	33	reporting	reporting	NOUN
gssr-1295	45	34	standards	standard	NOUN
gssr-1295	45	35	.	.	PUNCT
gssr-1295	46	1	concept	concept	NOUN
gssr-1295	46	2	of	of	ADP
gssr-1295	46	3	decarbonization	decarbonization	NOUN
gssr-1295	46	4	investment	investment	NOUN
gssr-1295	46	5	intensity	intensity	NOUN
gssr-1295	46	6	the	the	DET
gssr-1295	46	7	percentage	percentage	NOUN
gssr-1295	46	8	of	of	ADP
gssr-1295	46	9	revenue	revenue	NOUN
gssr-1295	46	10	allocated	allocate	VERB
gssr-1295	46	11	to	to	ADP
gssr-1295	46	12	science	science	NOUN
gssr-1295	46	13	-	-	PUNCT
gssr-1295	46	14	based	base	VERB
gssr-1295	46	15	targets	target	NOUN
gssr-1295	46	16	initiative	initiative	NOUN
gssr-1295	46	17	(	(	PUNCT
gssr-1295	46	18	sbti)-verified	sbti)-verified	ADJ
gssr-1295	46	19	projects	project	NOUN
gssr-1295	46	20	has	have	AUX
gssr-1295	46	21	become	become	VERB
gssr-1295	46	22	the	the	DET
gssr-1295	46	23	gold	gold	ADJ
gssr-1295	46	24	standard	standard	NOUN
gssr-1295	46	25	for	for	ADP
gssr-1295	46	26	measuring	measure	VERB
gssr-1295	46	27	corporate	corporate	ADJ
gssr-1295	46	28	climate	climate	NOUN
gssr-1295	46	29	commitment	commitment	NOUN
gssr-1295	46	30	rigor	rigor	NOUN
gssr-1295	46	31	(	(	PUNCT
gssr-1295	46	32	adekola	adekola	PROPN
gssr-1295	46	33	et	et	PROPN
gssr-1295	46	34	al	al	PROPN
gssr-1295	46	35	.	.	PROPN
gssr-1295	46	36	,	,	PUNCT
gssr-1295	46	37	2024	2024	NUM
gssr-1295	46	38	,	,	PUNCT
gssr-1295	46	39	business	business	NOUN
gssr-1295	46	40	strategy	strategy	NOUN
gssr-1295	46	41	and	and	CCONJ
gssr-1295	46	42	the	the	DET
gssr-1295	46	43	environment	environment	NOUN
gssr-1295	46	44	)	)	PUNCT
gssr-1295	46	45	.	.	PUNCT
gssr-1295	47	1	nigerian	nigerian	ADJ
gssr-1295	47	2	agri	agri	NOUN
gssr-1295	47	3	-	-	PUNCT
gssr-1295	47	4	food	food	NOUN
gssr-1295	47	5	firms	firm	NOUN
gssr-1295	47	6	average	average	VERB
gssr-1295	47	7	just	just	ADV
gssr-1295	47	8	1.2	1.2	NUM
gssr-1295	47	9	%	%	NOUN
gssr-1295	47	10	revenue	revenue	NOUN
gssr-1295	47	11	investment	investment	NOUN
gssr-1295	47	12	versus	versus	ADP
gssr-1295	47	13	the	the	DET
gssr-1295	47	14	5	5	NUM
gssr-1295	47	15	%	%	NOUN
gssr-1295	47	16	global	global	ADJ
gssr-1295	47	17	benchmark	benchmark	NOUN
gssr-1295	47	18	,	,	PUNCT
gssr-1295	47	19	creating	create	VERB
gssr-1295	47	20	a	a	DET
gssr-1295	47	21	measurable	measurable	ADJ
gssr-1295	47	22	"	"	PUNCT
gssr-1295	47	23	commitment	commitment	NOUN
gssr-1295	47	24	gap	gap	NOUN
gssr-1295	47	25	"	"	PUNCT
gssr-1295	47	26	with	with	ADP
gssr-1295	47	27	financial	financial	ADJ
gssr-1295	47	28	consequences	consequence	NOUN
gssr-1295	47	29	(	(	PUNCT
gssr-1295	47	30	pwc	pwc	PROPN
gssr-1295	47	31	nigeria	nigeria	PROPN
gssr-1295	47	32	,	,	PUNCT
gssr-1295	47	33	2024	2024	NUM
gssr-1295	47	34	)	)	PUNCT
gssr-1295	47	35	.	.	PUNCT
gssr-1295	48	1	this	this	DET
gssr-1295	48	2	metric	metric	PROPN
gssr-1295	48	3	's	's	PART
gssr-1295	48	4	validity	validity	NOUN
gssr-1295	48	5	stems	stem	VERB
gssr-1295	48	6	from	from	ADP
gssr-1295	48	7	its	its	PRON
gssr-1295	48	8	incorporation	incorporation	NOUN
gssr-1295	48	9	of	of	ADP
gssr-1295	48	10	third	third	ADJ
gssr-1295	48	11	-	-	PUNCT
gssr-1295	48	12	party	party	NOUN
gssr-1295	48	13	verification	verification	NOUN
gssr-1295	48	14	,	,	PUNCT
gssr-1295	48	15	filtering	filter	VERB
gssr-1295	48	16	out	out	ADP
gssr-1295	48	17	greenwashing	greenwashe	VERB
gssr-1295	48	18	claims	claim	NOUN
gssr-1295	48	19	prevalent	prevalent	ADJ
gssr-1295	48	20	in	in	ADP
gssr-1295	48	21	unaudited	unaudited	ADJ
gssr-1295	48	22	sustainability	sustainability	NOUN
gssr-1295	48	23	reports	report	NOUN
gssr-1295	48	24	(	(	PUNCT
gssr-1295	48	25	eze	eze	X
gssr-1295	48	26	et	et	PROPN
gssr-1295	48	27	al	al	PROPN
gssr-1295	48	28	.	.	PROPN
gssr-1295	48	29	,	,	PUNCT
gssr-1295	48	30	2024	2024	NUM
gssr-1295	48	31	)	)	PUNCT
gssr-1295	48	32	.	.	PUNCT
gssr-1295	49	1	the	the	DET
gssr-1295	49	2	measure	measure	NOUN
gssr-1295	49	3	captures	capture	VERB
gssr-1295	49	4	capital	capital	NOUN
gssr-1295	49	5	expenditures	expenditure	NOUN
gssr-1295	49	6	in	in	ADP
gssr-1295	49	7	renewable	renewable	ADJ
gssr-1295	49	8	energy	energy	NOUN
gssr-1295	49	9	adoption	adoption	NOUN
gssr-1295	49	10	,	,	PUNCT
gssr-1295	49	11	clean	clean	ADJ
gssr-1295	49	12	production	production	NOUN
gssr-1295	49	13	technologies	technology	NOUN
gssr-1295	49	14	,	,	PUNCT
gssr-1295	49	15	and	and	CCONJ
gssr-1295	49	16	certified	certified	ADJ
gssr-1295	49	17	offset	offset	NOUN
gssr-1295	49	18	programs	program	NOUN
gssr-1295	49	19	all	all	ADV
gssr-1295	49	20	critical	critical	ADJ
gssr-1295	49	21	for	for	ADP
gssr-1295	49	22	nigeria	nigeria	PROPN
gssr-1295	49	23	's	's	PART
gssr-1295	49	24	energy	energy	NOUN
gssr-1295	49	25	transition	transition	NOUN
gssr-1295	49	26	(	(	PUNCT
gssr-1295	49	27	world	world	PROPN
gssr-1295	49	28	bank	bank	PROPN
gssr-1295	49	29	,	,	PUNCT
gssr-1295	49	30	2023	2023	NUM
gssr-1295	49	31	)	)	PUNCT
gssr-1295	49	32	.	.	PUNCT
gssr-1295	50	1	recent	recent	ADJ
gssr-1295	50	2	methodological	methodological	ADJ
gssr-1295	50	3	advances	advance	NOUN
gssr-1295	50	4	enable	enable	VERB
gssr-1295	50	5	precise	precise	ADJ
gssr-1295	50	6	tracking	tracking	NOUN
gssr-1295	50	7	through	through	ADP
gssr-1295	50	8	audited	audit	VERB
gssr-1295	50	9	financial	financial	ADJ
gssr-1295	50	10	statements	statement	NOUN
gssr-1295	50	11	'	'	PART
gssr-1295	50	12	capex	capex	NOUN
gssr-1295	50	13	disclosures	disclosure	NOUN
gssr-1295	50	14	,	,	PUNCT
gssr-1295	50	15	particularly	particularly	ADV
gssr-1295	50	16	for	for	ADP
gssr-1295	50	17	ngx	ngx	NOUN
gssr-1295	50	18	-	-	PUNCT
gssr-1295	50	19	listed	list	VERB
gssr-1295	50	20	firms	firm	NOUN
gssr-1295	50	21	(	(	PUNCT
gssr-1295	50	22	uche	uche	PROPN
gssr-1295	50	23	et	et	PROPN
gssr-1295	50	24	al	al	PROPN
gssr-1295	50	25	.	.	PROPN
gssr-1295	50	26	,	,	PUNCT
gssr-1295	50	27	2024	2024	NUM
gssr-1295	50	28	)	)	PUNCT
gssr-1295	50	29	.	.	PUNCT
gssr-1295	51	1	its	its	PRON
gssr-1295	51	2	selection	selection	NOUN
gssr-1295	51	3	reflects	reflect	VERB
gssr-1295	51	4	growing	grow	VERB
gssr-1295	51	5	academic	academic	ADJ
gssr-1295	51	6	consensus	consensus	NOUN
gssr-1295	51	7	that	that	SCONJ
gssr-1295	51	8	monetary	monetary	ADJ
gssr-1295	51	9	investment	investment	NOUN
gssr-1295	51	10	rather	rather	ADV
gssr-1295	51	11	than	than	ADP
gssr-1295	51	12	pledge	pledge	VERB
gssr-1295	51	13	ambition	ambition	NOUN
gssr-1295	51	14	predicts	predict	VERB
gssr-1295	51	15	actual	actual	ADJ
gssr-1295	51	16	emissions	emission	NOUN
gssr-1295	51	17	reduction	reduction	NOUN
gssr-1295	51	18	(	(	PUNCT
gssr-1295	51	19	sbti	sbti	PROPN
gssr-1295	51	20	,	,	PUNCT
gssr-1295	51	21	2023	2023	NUM
gssr-1295	51	22	)	)	PUNCT
gssr-1295	51	23	.	.	PUNCT
gssr-1295	52	1	concept	concept	NOUN
gssr-1295	52	2	of	of	ADP
gssr-1295	52	3	fossil	fossil	NOUN
gssr-1295	52	4	fuel	fuel	NOUN
gssr-1295	52	5	dependence	dependence	NOUN
gssr-1295	52	6	(	(	PUNCT
gssr-1295	52	7	diesel/₦1	diesel/₦1	NOUN
gssr-1295	52	8	m	m	VERB
gssr-1295	52	9	output	output	NOUN
gssr-1295	52	10	)	)	PUNCT
gssr-1295	53	1	nigeria	nigeria	PROPN
gssr-1295	53	2	's	's	PART
gssr-1295	53	3	pervasive	pervasive	ADJ
gssr-1295	53	4	generator	generator	NOUN
gssr-1295	53	5	dependence	dependence	NOUN
gssr-1295	53	6	makes	make	VERB
gssr-1295	53	7	diesel	diesel	NOUN
gssr-1295	53	8	consumption	consumption	NOUN
gssr-1295	53	9	per	per	ADP
gssr-1295	53	10	monetary	monetary	ADJ
gssr-1295	53	11	output	output	NOUN
gssr-1295	53	12	the	the	DET
gssr-1295	53	13	most	most	ADV
gssr-1295	53	14	salient	salient	ADJ
gssr-1295	53	15	operational	operational	ADJ
gssr-1295	53	16	constraint	constraint	NOUN
gssr-1295	53	17	on	on	ADP
gssr-1295	53	18	decarbonization	decarbonization	NOUN
gssr-1295	53	19	(	(	PUNCT
gssr-1295	53	20	babatunde	babatunde	PROPN
gssr-1295	53	21	et	et	PROPN
gssr-1295	53	22	al	al	PROPN
gssr-1295	53	23	.	.	PROPN
gssr-1295	53	24	,	,	PUNCT
gssr-1295	53	25	2024	2024	NUM
gssr-1295	53	26	,	,	PUNCT
gssr-1295	53	27	energy	energy	NOUN
gssr-1295	53	28	research	research	NOUN
gssr-1295	53	29	&	&	CCONJ
gssr-1295	53	30	social	social	ADJ
gssr-1295	53	31	science	science	NOUN
gssr-1295	53	32	)	)	PUNCT
gssr-1295	53	33	.	.	PUNCT
gssr-1295	54	1	the	the	DET
gssr-1295	54	2	litersof	litersof	ADJ
gssr-1295	54	3	-	-	PUNCT
gssr-1295	54	4	diesel	diesel	NOUN
gssr-1295	54	5	-	-	PUNCT
gssr-1295	54	6	per-₦1m	per-₦1m	NUM
gssr-1295	54	7	-	-	PUNCT
gssr-1295	54	8	revenue	revenue	NOUN
gssr-1295	54	9	metric	metric	ADJ
gssr-1295	54	10	quantifies	quantifie	NOUN
gssr-1295	54	11	energy	energy	NOUN
gssr-1295	54	12	transition	transition	NOUN
gssr-1295	54	13	barriers	barrier	NOUN
gssr-1295	54	14	with	with	ADP
gssr-1295	54	15	exceptional	exceptional	ADJ
gssr-1295	54	16	precision	precision	NOUN
gssr-1295	54	17	,	,	PUNCT
gssr-1295	54	18	where	where	SCONJ
gssr-1295	54	19	sector	sector	NOUN
gssr-1295	54	20	averages	average	NOUN
gssr-1295	54	21	of	of	ADP
gssr-1295	54	22	38l/₦1	38l/₦1	NOUN
gssr-1295	54	23	m	m	PART
gssr-1295	54	24	triple	triple	ADJ
gssr-1295	54	25	neighboring	neighboring	NOUN
gssr-1295	54	26	countries	country	NOUN
gssr-1295	54	27	'	'	PART
gssr-1295	54	28	intensity	intensity	NOUN
gssr-1295	54	29	(	(	PUNCT
gssr-1295	54	30	world	world	PROPN
gssr-1295	54	31	bank	bank	NOUN
gssr-1295	54	32	,	,	PUNCT
gssr-1295	54	33	2023	2023	NUM
gssr-1295	54	34	)	)	PUNCT
gssr-1295	54	35	.	.	PUNCT
gssr-1295	55	1	this	this	DET
gssr-1295	55	2	measure	measure	NOUN
gssr-1295	55	3	outperforms	outperform	VERB
gssr-1295	55	4	alternatives	alternative	NOUN
gssr-1295	55	5	like	like	ADP
gssr-1295	55	6	energy	energy	NOUN
gssr-1295	55	7	mix	mix	NOUN
gssr-1295	55	8	percentages	percentage	NOUN
gssr-1295	55	9	by	by	ADP
gssr-1295	55	10	directly	directly	ADV
gssr-1295	55	11	capturing	capture	VERB
gssr-1295	55	12	the	the	DET
gssr-1295	55	13	cost	cost	NOUN
gssr-1295	55	14	burden	burden	NOUN
gssr-1295	55	15	of	of	ADP
gssr-1295	55	16	power	power	NOUN
gssr-1295	55	17	insecurity	insecurity	NOUN
gssr-1295	55	18	responsible	responsible	ADJ
gssr-1295	55	19	for	for	ADP
gssr-1295	55	20	global	global	ADJ
gssr-1295	55	21	sustainability	sustainability	NOUN
gssr-1295	55	22	research	research	NOUN
gssr-1295	55	23	global	global	ADJ
gssr-1295	55	24	scientific	scientific	ADJ
gssr-1295	55	25	research	research	NOUN
gssr-1295	55	26	165	165	NUM
gssr-1295	55	27	15	15	NUM
gssr-1295	55	28	-	-	SYM
gssr-1295	55	29	20	20	NUM
gssr-1295	55	30	%	%	NOUN
gssr-1295	55	31	of	of	ADP
gssr-1295	55	32	production	production	NOUN
gssr-1295	55	33	expenses	expense	NOUN
gssr-1295	55	34	(	(	PUNCT
gssr-1295	55	35	man	man	NOUN
gssr-1295	55	36	,	,	PUNCT
gssr-1295	55	37	2024	2024	NUM
gssr-1295	55	38	)	)	PUNCT
gssr-1295	55	39	.	.	PUNCT
gssr-1295	56	1	its	its	PRON
gssr-1295	56	2	empirical	empirical	ADJ
gssr-1295	56	3	strength	strength	NOUN
gssr-1295	56	4	lies	lie	VERB
gssr-1295	56	5	in	in	ADP
gssr-1295	56	6	verifiability	verifiability	NOUN
gssr-1295	56	7	through	through	ADP
gssr-1295	56	8	combined	combine	VERB
gssr-1295	56	9	fuel	fuel	NOUN
gssr-1295	56	10	procurement	procurement	NOUN
gssr-1295	56	11	records	record	NOUN
gssr-1295	56	12	and	and	CCONJ
gssr-1295	56	13	financial	financial	ADJ
gssr-1295	56	14	statements	statement	NOUN
gssr-1295	56	15	,	,	PUNCT
gssr-1295	56	16	reducing	reduce	VERB
gssr-1295	56	17	reporting	reporting	NOUN
gssr-1295	56	18	bias	bias	NOUN
gssr-1295	56	19	(	(	PUNCT
gssr-1295	56	20	cbn	cbn	PROPN
gssr-1295	56	21	,	,	PUNCT
gssr-1295	56	22	2024	2024	NUM
gssr-1295	56	23	)	)	PUNCT
gssr-1295	56	24	.	.	PUNCT
gssr-1295	57	1	the	the	DET
gssr-1295	57	2	variable	variable	NOUN
gssr-1295	57	3	's	's	PART
gssr-1295	57	4	relevance	relevance	NOUN
gssr-1295	57	5	has	have	AUX
gssr-1295	57	6	intensified	intensify	VERB
gssr-1295	57	7	since	since	SCONJ
gssr-1295	57	8	2023	2023	NUM
gssr-1295	57	9	diesel	diesel	NOUN
gssr-1295	57	10	price	price	NOUN
gssr-1295	57	11	fluctuations	fluctuation	NOUN
gssr-1295	57	12	caused	cause	VERB
gssr-1295	57	13	32	32	NUM
gssr-1295	57	14	%	%	NOUN
gssr-1295	57	15	of	of	ADP
gssr-1295	57	16	nigerian	nigerian	ADJ
gssr-1295	57	17	agri	agri	NOUN
gssr-1295	57	18	-	-	PUNCT
gssr-1295	57	19	firms	firm	NOUN
gssr-1295	57	20	to	to	PART
gssr-1295	57	21	miss	miss	VERB
gssr-1295	57	22	emissions	emission	NOUN
gssr-1295	57	23	targets	target	NOUN
gssr-1295	57	24	(	(	PUNCT
gssr-1295	57	25	nacc	nacc	X
gssr-1295	57	26	,	,	PUNCT
gssr-1295	57	27	2024	2024	NUM
gssr-1295	57	28	)	)	PUNCT
gssr-1295	57	29	.	.	PUNCT
gssr-1295	58	1	academic	academic	ADJ
gssr-1295	58	2	studies	study	NOUN
gssr-1295	58	3	confirm	confirm	VERB
gssr-1295	58	4	its	its	PRON
gssr-1295	58	5	predictive	predictive	ADJ
gssr-1295	58	6	power	power	NOUN
gssr-1295	58	7	for	for	ADP
gssr-1295	58	8	decarbonization	decarbonization	NOUN
gssr-1295	58	9	slippage	slippage	NOUN
gssr-1295	58	10	across	across	ADP
gssr-1295	58	11	african	african	ADJ
gssr-1295	58	12	manufacturing	manufacturing	NOUN
gssr-1295	58	13	(	(	PUNCT
gssr-1295	58	14	okafor	okafor	PROPN
gssr-1295	58	15	et	et	PROPN
gssr-1295	58	16	al	al	PROPN
gssr-1295	58	17	.	.	PROPN
gssr-1295	58	18	,	,	PUNCT
gssr-1295	58	19	2023	2023	NUM
gssr-1295	58	20	)	)	PUNCT
gssr-1295	58	21	,	,	PUNCT
gssr-1295	58	22	while	while	SCONJ
gssr-1295	58	23	aligning	align	VERB
gssr-1295	58	24	with	with	ADP
gssr-1295	58	25	sdg	sdg	NOUN
gssr-1295	58	26	7	7	NUM
gssr-1295	58	27	tracking	tracking	NOUN
gssr-1295	58	28	methodologies	methodology	NOUN
gssr-1295	58	29	(	(	PUNCT
gssr-1295	58	30	unep	unep	NOUN
gssr-1295	58	31	,	,	PUNCT
gssr-1295	58	32	2023	2023	NUM
gssr-1295	58	33	)	)	PUNCT
gssr-1295	58	34	.	.	PUNCT
gssr-1295	59	1	concept	concept	NOUN
gssr-1295	59	2	of	of	ADP
gssr-1295	59	3	esg	esg	PROPN
gssr-1295	59	4	regulatory	regulatory	ADJ
gssr-1295	59	5	compliance	compliance	NOUN
gssr-1295	59	6	(	(	PUNCT
gssr-1295	59	7	ngx	ngx	NOUN
gssr-1295	59	8	score	score	NOUN
gssr-1295	59	9	0	0	NUM
gssr-1295	59	10	-	-	SYM
gssr-1295	59	11	100	100	NUM
gssr-1295	59	12	%	%	NOUN
gssr-1295	59	13	)	)	PUNCT
gssr-1295	59	14	the	the	DET
gssr-1295	59	15	ngx	ngx	PROPN
gssr-1295	59	16	esg	esg	PROPN
gssr-1295	59	17	disclosure	disclosure	NOUN
gssr-1295	59	18	compliance	compliance	NOUN
gssr-1295	59	19	score	score	NOUN
gssr-1295	59	20	represents	represent	VERB
gssr-1295	59	21	nigeria	nigeria	PROPN
gssr-1295	59	22	's	's	PART
gssr-1295	59	23	most	most	ADV
gssr-1295	59	24	sophisticated	sophisticated	ADJ
gssr-1295	59	25	regulatory	regulatory	ADJ
gssr-1295	59	26	pressure	pressure	NOUN
gssr-1295	59	27	metric	metric	NOUN
gssr-1295	59	28	,	,	PUNCT
gssr-1295	59	29	evaluating	evaluate	VERB
gssr-1295	59	30	92	92	NUM
gssr-1295	59	31	reporting	reporting	NOUN
gssr-1295	59	32	elements	element	NOUN
gssr-1295	59	33	across	across	ADP
gssr-1295	59	34	environmental	environmental	ADJ
gssr-1295	59	35	,	,	PUNCT
gssr-1295	59	36	social	social	ADJ
gssr-1295	59	37	and	and	CCONJ
gssr-1295	59	38	governance	governance	NOUN
gssr-1295	59	39	dimensions	dimension	NOUN
gssr-1295	59	40	(	(	PUNCT
gssr-1295	59	41	ngx	ngx	NOUN
gssr-1295	59	42	,	,	PUNCT
gssr-1295	59	43	2024	2024	NUM
gssr-1295	59	44	)	)	PUNCT
gssr-1295	59	45	.	.	PUNCT
gssr-1295	60	1	unlike	unlike	ADP
gssr-1295	60	2	binary	binary	ADJ
gssr-1295	60	3	compliance	compliance	NOUN
gssr-1295	60	4	measures	measure	NOUN
gssr-1295	60	5	,	,	PUNCT
gssr-1295	60	6	its	its	PRON
gssr-1295	60	7	0	0	NUM
gssr-1295	60	8	-	-	SYM
gssr-1295	60	9	100	100	NUM
gssr-1295	60	10	%	%	NOUN
gssr-1295	60	11	scale	scale	NOUN
gssr-1295	60	12	captures	capture	VERB
gssr-1295	60	13	implementation	implementation	NOUN
gssr-1295	60	14	quality	quality	NOUN
gssr-1295	60	15	differences	difference	NOUN
gssr-1295	60	16	,	,	PUNCT
gssr-1295	60	17	where	where	SCONJ
gssr-1295	60	18	leading	lead	VERB
gssr-1295	60	19	firms	firm	NOUN
gssr-1295	60	20	score	score	VERB
gssr-1295	60	21	85+%	85+%	NUM
gssr-1295	60	22	versus	versus	ADP
gssr-1295	60	23	laggards	laggard	NOUN
gssr-1295	60	24	at	at	ADP
gssr-1295	60	25	<	<	X
gssr-1295	60	26	30	30	NUM
gssr-1295	60	27	%	%	NOUN
gssr-1295	60	28	(	(	PUNCT
gssr-1295	60	29	sustainability	sustainability	PROPN
gssr-1295	60	30	ltd	ltd	PROPN
gssr-1295	60	31	,	,	PUNCT
gssr-1295	60	32	2024	2024	NUM
gssr-1295	60	33	)	)	PUNCT
gssr-1295	60	34	.	.	PUNCT
gssr-1295	61	1	the	the	DET
gssr-1295	61	2	measure	measure	NOUN
gssr-1295	61	3	's	's	PART
gssr-1295	61	4	validity	validity	NOUN
gssr-1295	61	5	stems	stem	VERB
gssr-1295	61	6	from	from	ADP
gssr-1295	61	7	independent	independent	ADJ
gssr-1295	61	8	audits	audits	NOUN
gssr-1295	61	9	of	of	ADP
gssr-1295	61	10	mandatory	mandatory	ADJ
gssr-1295	61	11	disclosures	disclosure	NOUN
gssr-1295	61	12	,	,	PUNCT
gssr-1295	61	13	filtering	filter	VERB
gssr-1295	61	14	out	out	ADP
gssr-1295	61	15	superficial	superficial	ADJ
gssr-1295	61	16	compliance	compliance	NOUN
gssr-1295	61	17	prevalent	prevalent	NOUN
gssr-1295	61	18	in	in	ADP
gssr-1295	61	19	voluntary	voluntary	ADJ
gssr-1295	61	20	reporting	reporting	NOUN
gssr-1295	61	21	regimes	regime	NOUN
gssr-1295	61	22	(	(	PUNCT
gssr-1295	61	23	eze	eze	X
gssr-1295	61	24	et	et	PROPN
gssr-1295	61	25	al	al	PROPN
gssr-1295	61	26	.	.	PROPN
gssr-1295	61	27	,	,	PUNCT
gssr-1295	61	28	2024	2024	NUM
gssr-1295	61	29	)	)	PUNCT
gssr-1295	61	30	.	.	PUNCT
gssr-1295	62	1	recent	recent	ADJ
gssr-1295	62	2	research	research	NOUN
gssr-1295	62	3	demonstrates	demonstrate	VERB
gssr-1295	62	4	its	its	PRON
gssr-1295	62	5	growing	grow	VERB
gssr-1295	62	6	influence	influence	NOUN
gssr-1295	62	7	on	on	ADP
gssr-1295	62	8	investor	investor	NOUN
gssr-1295	62	9	decisions	decision	NOUN
gssr-1295	62	10	,	,	PUNCT
gssr-1295	62	11	with	with	ADP
gssr-1295	62	12	full	full	ADJ
gssr-1295	62	13	-	-	PUNCT
gssr-1295	62	14	compliance	compliance	NOUN
gssr-1295	62	15	firms	firm	NOUN
gssr-1295	62	16	attracting	attract	VERB
gssr-1295	62	17	18	18	NUM
gssr-1295	62	18	%	%	NOUN
gssr-1295	62	19	more	more	ADJ
gssr-1295	62	20	green	green	ADJ
gssr-1295	62	21	capital	capital	NOUN
gssr-1295	62	22	(	(	PUNCT
gssr-1295	62	23	afolabi	afolabi	NOUN
gssr-1295	62	24	et	et	NOUN
gssr-1295	62	25	al	al	PROPN
gssr-1295	62	26	.	.	PROPN
gssr-1295	62	27	,	,	PUNCT
gssr-1295	62	28	2024	2024	NUM
gssr-1295	62	29	)	)	PUNCT
gssr-1295	62	30	.	.	PUNCT
gssr-1295	63	1	the	the	DET
gssr-1295	63	2	metric	metric	NOUN
gssr-1295	63	3	's	's	PART
gssr-1295	63	4	design	design	NOUN
gssr-1295	63	5	incorporates	incorporate	VERB
gssr-1295	63	6	nigeria	nigeria	NOUN
gssr-1295	63	7	-	-	PUNCT
gssr-1295	63	8	specific	specific	ADJ
gssr-1295	63	9	transition	transition	NOUN
gssr-1295	63	10	challenges	challenge	NOUN
gssr-1295	63	11	,	,	PUNCT
gssr-1295	63	12	including	include	VERB
gssr-1295	63	13	just	just	ADV
gssr-1295	63	14	energy	energy	NOUN
gssr-1295	63	15	transition	transition	NOUN
gssr-1295	63	16	provisions	provision	NOUN
gssr-1295	63	17	and	and	CCONJ
gssr-1295	63	18	sme	sme	NOUN
gssr-1295	63	19	accommodation	accommodation	NOUN
gssr-1295	63	20	clauses	clause	NOUN
gssr-1295	63	21	(	(	PUNCT
gssr-1295	63	22	sec	sec	PROPN
gssr-1295	63	23	nigeria	nigeria	PROPN
gssr-1295	63	24	,	,	PUNCT
gssr-1295	63	25	2023	2023	NUM
gssr-1295	63	26	)	)	PUNCT
gssr-1295	63	27	.	.	PUNCT
gssr-1295	64	1	its	its	PRON
gssr-1295	64	2	adoption	adoption	NOUN
gssr-1295	64	3	follows	follow	VERB
gssr-1295	64	4	global	global	ADJ
gssr-1295	64	5	best	good	ADJ
gssr-1295	64	6	practices	practice	NOUN
gssr-1295	64	7	in	in	ADP
gssr-1295	64	8	market	market	NOUN
gssr-1295	64	9	-	-	PUNCT
gssr-1295	64	10	based	base	VERB
gssr-1295	64	11	climate	climate	NOUN
gssr-1295	64	12	governance	governance	NOUN
gssr-1295	64	13	while	while	SCONJ
gssr-1295	64	14	addressing	address	VERB
gssr-1295	64	15	local	local	ADJ
gssr-1295	64	16	institutional	institutional	ADJ
gssr-1295	64	17	realities	reality	NOUN
gssr-1295	64	18	(	(	PUNCT
gssr-1295	64	19	ifc	ifc	NOUN
gssr-1295	64	20	,	,	PUNCT
gssr-1295	64	21	2023	2023	NUM
gssr-1295	64	22	)	)	PUNCT
gssr-1295	64	23	,	,	PUNCT
gssr-1295	64	24	making	make	VERB
gssr-1295	64	25	it	it	PRON
gssr-1295	64	26	ideal	ideal	ADJ
gssr-1295	64	27	for	for	ADP
gssr-1295	64	28	studying	study	VERB
gssr-1295	64	29	regulatory	regulatory	ADJ
gssr-1295	64	30	efficacy	efficacy	NOUN
gssr-1295	64	31	in	in	ADP
gssr-1295	64	32	developing	develop	VERB
gssr-1295	64	33	economies	economy	NOUN
gssr-1295	64	34	.	.	PUNCT
gssr-1295	65	1	review	review	NOUN
gssr-1295	65	2	of	of	ADP
gssr-1295	65	3	related	related	ADJ
gssr-1295	65	4	empirical	empirical	ADJ
gssr-1295	65	5	studies	study	NOUN
gssr-1295	65	6	decarbonization	decarbonization	NOUN
gssr-1295	65	7	investment	investment	NOUN
gssr-1295	65	8	intensity	intensity	NOUN
gssr-1295	65	9	and	and	CCONJ
gssr-1295	65	10	earnings	earning	NOUN
gssr-1295	65	11	volatility	volatility	NOUN
gssr-1295	65	12	recent	recent	ADJ
gssr-1295	65	13	empirical	empirical	ADJ
gssr-1295	65	14	studies	study	NOUN
gssr-1295	65	15	reveal	reveal	VERB
gssr-1295	65	16	complex	complex	ADJ
gssr-1295	65	17	dynamics	dynamic	NOUN
gssr-1295	65	18	between	between	ADP
gssr-1295	65	19	decarbonization	decarbonization	NOUN
gssr-1295	65	20	spending	spending	NOUN
gssr-1295	65	21	and	and	CCONJ
gssr-1295	65	22	financial	financial	ADJ
gssr-1295	65	23	stability	stability	NOUN
gssr-1295	65	24	in	in	ADP
gssr-1295	65	25	emerging	emerge	VERB
gssr-1295	65	26	markets	market	NOUN
gssr-1295	65	27	.	.	PUNCT
gssr-1295	66	1	adekola	adekola	PROPN
gssr-1295	66	2	et	et	PROPN
gssr-1295	66	3	al	al	PROPN
gssr-1295	66	4	.	.	PROPN
gssr-1295	67	1	(	(	PUNCT
gssr-1295	67	2	2023	2023	NUM
gssr-1295	67	3	)	)	PUNCT
gssr-1295	67	4	analyzed	analyze	VERB
gssr-1295	67	5	150	150	NUM
gssr-1295	67	6	nigerian	nigerian	ADJ
gssr-1295	67	7	firms	firm	NOUN
gssr-1295	67	8	,	,	PUNCT
gssr-1295	67	9	finding	find	VERB
gssr-1295	67	10	that	that	SCONJ
gssr-1295	67	11	sbti	sbti	NOUN
gssr-1295	67	12	-	-	PUNCT
gssr-1295	67	13	aligned	align	VERB
gssr-1295	67	14	investments	investment	NOUN
gssr-1295	67	15	initially	initially	ADV
gssr-1295	67	16	increased	increase	VERB
gssr-1295	67	17	ebitda	ebitda	NOUN
gssr-1295	67	18	volatility	volatility	NOUN
gssr-1295	67	19	by	by	ADP
gssr-1295	67	20	18	18	NUM
gssr-1295	67	21	%	%	NOUN
gssr-1295	67	22	before	before	ADP
gssr-1295	67	23	yielding	yield	VERB
gssr-1295	67	24	stability	stability	NOUN
gssr-1295	67	25	after	after	ADP
gssr-1295	67	26	5	5	NUM
gssr-1295	67	27	years	year	NOUN
gssr-1295	67	28	,	,	PUNCT
gssr-1295	67	29	suggesting	suggest	VERB
gssr-1295	67	30	a	a	DET
gssr-1295	67	31	j	j	NOUN
gssr-1295	67	32	-	-	PUNCT
gssr-1295	67	33	curve	curve	ADJ
gssr-1295	67	34	effect	effect	NOUN
gssr-1295	67	35	.	.	PUNCT
gssr-1295	68	1	nwankwo	nwankwo	PROPN
gssr-1295	68	2	's	's	PART
gssr-1295	68	3	(	(	PUNCT
gssr-1295	68	4	2024	2024	NUM
gssr-1295	68	5	)	)	PUNCT
gssr-1295	68	6	event	event	NOUN
gssr-1295	68	7	study	study	NOUN
gssr-1295	68	8	of	of	ADP
gssr-1295	68	9	ngx	ngx	PROPN
gssr-1295	68	10	-	-	PUNCT
gssr-1295	68	11	listed	list	VERB
gssr-1295	68	12	agri	agri	NOUN
gssr-1295	68	13	-	-	PUNCT
gssr-1295	68	14	firms	firm	NOUN
gssr-1295	68	15	showed	show	VERB
gssr-1295	68	16	that	that	SCONJ
gssr-1295	68	17	companies	company	NOUN
gssr-1295	68	18	allocating	allocate	VERB
gssr-1295	68	19	>	>	PUNCT
gssr-1295	68	20	3	3	NUM
gssr-1295	68	21	%	%	NOUN
gssr-1295	68	22	of	of	ADP
gssr-1295	68	23	revenue	revenue	NOUN
gssr-1295	68	24	to	to	PART
gssr-1295	68	25	clean	clean	VERB
gssr-1295	68	26	energy	energy	NOUN
gssr-1295	68	27	saw	see	VERB
gssr-1295	68	28	22	22	NUM
gssr-1295	68	29	%	%	NOUN
gssr-1295	68	30	lower	low	ADJ
gssr-1295	68	31	volatility	volatility	NOUN
gssr-1295	68	32	than	than	ADP
gssr-1295	68	33	peers	peer	NOUN
gssr-1295	68	34	,	,	PUNCT
gssr-1295	68	35	though	though	SCONJ
gssr-1295	68	36	this	this	DET
gssr-1295	68	37	required	require	VERB
gssr-1295	68	38	concurrent	concurrent	ADJ
gssr-1295	68	39	operational	operational	ADJ
gssr-1295	68	40	restructuring	restructuring	NOUN
gssr-1295	68	41	.	.	PUNCT
gssr-1295	69	1	contrastingly	contrastingly	ADV
gssr-1295	69	2	,	,	PUNCT
gssr-1295	69	3	okafor	okafor	PROPN
gssr-1295	69	4	(	(	PUNCT
gssr-1295	69	5	2023	2023	NUM
gssr-1295	69	6	)	)	PUNCT
gssr-1295	69	7	found	find	VERB
gssr-1295	69	8	no	no	DET
gssr-1295	69	9	significant	significant	ADJ
gssr-1295	69	10	volatility	volatility	NOUN
gssr-1295	69	11	reduction	reduction	NOUN
gssr-1295	69	12	in	in	ADP
gssr-1295	69	13	west	west	ADJ
gssr-1295	69	14	african	african	ADJ
gssr-1295	69	15	smes	sme	NOUN
gssr-1295	69	16	,	,	PUNCT
gssr-1295	69	17	highlighting	highlight	VERB
gssr-1295	69	18	an	an	DET
gssr-1295	69	19	"	"	PUNCT
gssr-1295	69	20	investment	investment	NOUN
gssr-1295	69	21	threshold	threshold	NOUN
gssr-1295	69	22	"	"	PUNCT
gssr-1295	69	23	effect	effect	NOUN
gssr-1295	69	24	.	.	PUNCT
gssr-1295	70	1	the	the	DET
gssr-1295	70	2	imf	imf	PROPN
gssr-1295	70	3	's	's	PART
gssr-1295	70	4	(	(	PUNCT
gssr-1295	70	5	2024	2024	NUM
gssr-1295	70	6	)	)	PUNCT
gssr-1295	70	7	cross	cross	ADJ
gssr-1295	70	8	-	-	ADJ
gssr-1295	70	9	country	country	ADJ
gssr-1295	70	10	analysis	analysis	NOUN
gssr-1295	70	11	demonstrated	demonstrate	VERB
gssr-1295	70	12	that	that	SCONJ
gssr-1295	70	13	firms	firm	NOUN
gssr-1295	70	14	combining	combine	VERB
gssr-1295	70	15	decarbonization	decarbonization	NOUN
gssr-1295	70	16	capex	capex	NOUN
gssr-1295	70	17	with	with	ADP
gssr-1295	70	18	carbon	carbon	NOUN
gssr-1295	70	19	pricing	pricing	NOUN
gssr-1295	70	20	hedges	hedge	NOUN
gssr-1295	70	21	achieved	achieve	VERB
gssr-1295	70	22	31	31	NUM
gssr-1295	70	23	%	%	NOUN
gssr-1295	70	24	faster	fast	ADJ
gssr-1295	70	25	volatility	volatility	NOUN
gssr-1295	70	26	reduction	reduction	NOUN
gssr-1295	70	27	.	.	PUNCT
gssr-1295	71	1	however	however	ADV
gssr-1295	71	2	,	,	PUNCT
gssr-1295	71	3	pwc	pwc	PROPN
gssr-1295	71	4	's	's	PART
gssr-1295	71	5	(	(	PUNCT
gssr-1295	71	6	2024	2024	NUM
gssr-1295	71	7	)	)	PUNCT
gssr-1295	71	8	nigeria	nigeria	NOUN
gssr-1295	71	9	-	-	PUNCT
gssr-1295	71	10	specific	specific	ADJ
gssr-1295	71	11	survey	survey	NOUN
gssr-1295	71	12	revealed	reveal	VERB
gssr-1295	71	13	that	that	SCONJ
gssr-1295	71	14	68	68	NUM
gssr-1295	71	15	%	%	NOUN
gssr-1295	71	16	of	of	ADP
gssr-1295	71	17	firms	firm	NOUN
gssr-1295	71	18	under	under	ADP
gssr-1295	71	19	2	2	NUM
gssr-1295	71	20	%	%	NOUN
gssr-1295	71	21	investment	investment	NOUN
gssr-1295	71	22	intensity	intensity	NOUN
gssr-1295	71	23	abandoned	abandon	VERB
gssr-1295	71	24	projects	project	NOUN
gssr-1295	71	25	due	due	ADJ
gssr-1295	71	26	to	to	ADP
gssr-1295	71	27	cash	cash	NOUN
gssr-1295	71	28	flow	flow	NOUN
gssr-1295	71	29	pressures	pressure	NOUN
gssr-1295	71	30	.	.	PUNCT
gssr-1295	72	1	eze	eze	PROPN
gssr-1295	72	2	(	(	PUNCT
gssr-1295	72	3	2024	2024	NUM
gssr-1295	72	4	)	)	PUNCT
gssr-1295	72	5	introduced	introduce	VERB
gssr-1295	72	6	a	a	DET
gssr-1295	72	7	moderating	moderate	VERB
gssr-1295	72	8	role	role	NOUN
gssr-1295	72	9	of	of	ADP
gssr-1295	72	10	government	government	NOUN
gssr-1295	72	11	incentives	incentive	NOUN
gssr-1295	72	12	,	,	PUNCT
gssr-1295	72	13	showing	show	VERB
gssr-1295	72	14	that	that	SCONJ
gssr-1295	72	15	firms	firm	NOUN
gssr-1295	72	16	accessing	access	VERB
gssr-1295	72	17	green	green	ADJ
gssr-1295	72	18	subsidies	subsidy	NOUN
gssr-1295	72	19	experienced	experience	VERB
gssr-1295	72	20	40	40	NUM
gssr-1295	72	21	%	%	NOUN
gssr-1295	72	22	less	less	ADJ
gssr-1295	72	23	volatility	volatility	NOUN
gssr-1295	72	24	.	.	PUNCT
gssr-1295	73	1	most	most	ADV
gssr-1295	73	2	recently	recently	ADV
gssr-1295	73	3	,	,	PUNCT
gssr-1295	73	4	uche	uche	PROPN
gssr-1295	73	5	's	's	PART
gssr-1295	73	6	(	(	PUNCT
gssr-1295	73	7	2025	2025	NUM
gssr-1295	73	8	)	)	PUNCT
gssr-1295	73	9	paradox	paradox	ADJ
gssr-1295	73	10	theory	theory	NOUN
gssr-1295	73	11	application	application	NOUN
gssr-1295	73	12	revealed	reveal	VERB
gssr-1295	73	13	that	that	SCONJ
gssr-1295	73	14	firms	firm	NOUN
gssr-1295	73	15	balancing	balance	VERB
gssr-1295	73	16	short	short	ADJ
gssr-1295	73	17	-	-	PUNCT
gssr-1295	73	18	term	term	NOUN
gssr-1295	73	19	profitability	profitability	NOUN
gssr-1295	73	20	and	and	CCONJ
gssr-1295	73	21	long	long	ADJ
gssr-1295	73	22	-	-	PUNCT
gssr-1295	73	23	term	term	NOUN
gssr-1295	73	24	investments	investment	NOUN
gssr-1295	73	25	achieved	achieve	VERB
gssr-1295	73	26	optimal	optimal	ADJ
gssr-1295	73	27	stability	stability	NOUN
gssr-1295	73	28	,	,	PUNCT
gssr-1295	73	29	though	though	SCONJ
gssr-1295	73	30	this	this	PRON
gssr-1295	73	31	required	require	VERB
gssr-1295	73	32	rare	rare	ADJ
gssr-1295	73	33	strategic	strategic	ADJ
gssr-1295	73	34	agility	agility	NOUN
gssr-1295	73	35	.	.	PUNCT
gssr-1295	74	1	these	these	DET
gssr-1295	74	2	findings	finding	NOUN
gssr-1295	74	3	collectively	collectively	ADV
gssr-1295	74	4	suggest	suggest	VERB
gssr-1295	74	5	that	that	SCONJ
gssr-1295	74	6	while	while	SCONJ
gssr-1295	74	7	decarbonization	decarbonization	NOUN
gssr-1295	74	8	investments	investment	NOUN
gssr-1295	74	9	ultimately	ultimately	ADV
gssr-1295	74	10	stabilize	stabilize	VERB
gssr-1295	74	11	earnings	earning	NOUN
gssr-1295	74	12	,	,	PUNCT
gssr-1295	74	13	the	the	DET
gssr-1295	74	14	transition	transition	NOUN
gssr-1295	74	15	period	period	NOUN
gssr-1295	74	16	creates	create	VERB
gssr-1295	74	17	significant	significant	ADJ
gssr-1295	74	18	financial	financial	ADJ
gssr-1295	74	19	risks	risk	NOUN
gssr-1295	74	20	that	that	PRON
gssr-1295	74	21	many	many	ADJ
gssr-1295	74	22	nigerian	nigerian	ADJ
gssr-1295	74	23	firms	firm	NOUN
gssr-1295	74	24	are	be	AUX
gssr-1295	74	25	ill	ill	ADV
gssr-1295	74	26	-	-	PUNCT
gssr-1295	74	27	equipped	equipped	ADJ
gssr-1295	74	28	to	to	PART
gssr-1295	74	29	manage	manage	VERB
gssr-1295	74	30	.	.	PUNCT
gssr-1295	75	1	fossil	fossil	NOUN
gssr-1295	75	2	fuel	fuel	NOUN
gssr-1295	75	3	dependence	dependence	NOUN
gssr-1295	75	4	and	and	CCONJ
gssr-1295	75	5	earnings	earning	NOUN
gssr-1295	75	6	volatility	volatility	NOUN
gssr-1295	75	7	the	the	DET
gssr-1295	75	8	literature	literature	NOUN
gssr-1295	75	9	consistently	consistently	ADV
gssr-1295	75	10	identifies	identify	VERB
gssr-1295	75	11	fossil	fossil	NOUN
gssr-1295	75	12	fuel	fuel	NOUN
gssr-1295	75	13	dependence	dependence	NOUN
gssr-1295	75	14	as	as	ADP
gssr-1295	75	15	the	the	DET
gssr-1295	75	16	primary	primary	ADJ
gssr-1295	75	17	driver	driver	NOUN
gssr-1295	75	18	of	of	ADP
gssr-1295	75	19	earnings	earning	NOUN
gssr-1295	75	20	instability	instability	NOUN
gssr-1295	75	21	during	during	ADP
gssr-1295	75	22	energy	energy	NOUN
gssr-1295	75	23	transitions	transition	NOUN
gssr-1295	75	24	.	.	PUNCT
gssr-1295	76	1	babatunde	babatunde	NOUN
gssr-1295	76	2	(	(	PUNCT
gssr-1295	76	3	2023	2023	NUM
gssr-1295	76	4	)	)	PUNCT
gssr-1295	76	5	established	establish	VERB
gssr-1295	76	6	that	that	SCONJ
gssr-1295	76	7	nigerian	nigerian	ADJ
gssr-1295	76	8	agri	agri	NOUN
gssr-1295	76	9	-	-	PUNCT
gssr-1295	76	10	firms	firm	NOUN
gssr-1295	76	11	with	with	ADP
gssr-1295	76	12	>	>	SYM
gssr-1295	76	13	50	50	NUM
gssr-1295	76	14	%	%	NOUN
gssr-1295	76	15	generator	generator	NOUN
gssr-1295	76	16	dependence	dependence	NOUN
gssr-1295	76	17	experienced	experience	VERB
gssr-1295	76	18	2.3×	2.3×	PROPN
gssr-1295	76	19	higher	high	ADJ
gssr-1295	76	20	ebitda	ebitda	NOUN
gssr-1295	76	21	volatility	volatility	NOUN
gssr-1295	76	22	than	than	ADP
gssr-1295	76	23	peers	peer	NOUN
gssr-1295	76	24	,	,	PUNCT
gssr-1295	76	25	with	with	ADP
gssr-1295	76	26	diesel	diesel	NOUN
gssr-1295	76	27	price	price	NOUN
gssr-1295	76	28	shocks	shock	NOUN
gssr-1295	76	29	explaining	explain	VERB
gssr-1295	76	30	72	72	NUM
gssr-1295	76	31	%	%	NOUN
gssr-1295	76	32	of	of	ADP
gssr-1295	76	33	fluctuations	fluctuation	NOUN
gssr-1295	76	34	.	.	PUNCT
gssr-1295	77	1	global	global	ADJ
gssr-1295	77	2	sustainability	sustainability	NOUN
gssr-1295	77	3	research	research	NOUN
gssr-1295	77	4	global	global	ADJ
gssr-1295	77	5	scientific	scientific	ADJ
gssr-1295	77	6	research	research	NOUN
gssr-1295	77	7	166	166	NUM
gssr-1295	77	8	the	the	DET
gssr-1295	77	9	world	world	PROPN
gssr-1295	77	10	bank	bank	PROPN
gssr-1295	77	11	's	's	PART
gssr-1295	77	12	(	(	PUNCT
gssr-1295	77	13	2024	2024	NUM
gssr-1295	77	14	)	)	PUNCT
gssr-1295	77	15	energy	energy	NOUN
gssr-1295	77	16	audit	audit	NOUN
gssr-1295	77	17	of	of	ADP
gssr-1295	77	18	200	200	NUM
gssr-1295	77	19	firms	firm	NOUN
gssr-1295	77	20	revealed	reveal	VERB
gssr-1295	77	21	that	that	SCONJ
gssr-1295	77	22	each	each	DET
gssr-1295	77	23	liter	liter	NOUN
gssr-1295	77	24	of	of	ADP
gssr-1295	77	25	diesel	diesel	NOUN
gssr-1295	77	26	per	per	ADP
gssr-1295	77	27	₦	₦	X
gssr-1295	77	28	1	1	NUM
gssr-1295	77	29	m	m	NOUN
gssr-1295	77	30	output	output	NOUN
gssr-1295	77	31	increased	increase	VERB
gssr-1295	77	32	quarterly	quarterly	ADJ
gssr-1295	77	33	volatility	volatility	NOUN
gssr-1295	77	34	by	by	ADP
gssr-1295	77	35	0.8	0.8	NUM
gssr-1295	77	36	percentage	percentage	NOUN
gssr-1295	77	37	points	point	NOUN
gssr-1295	77	38	.	.	PUNCT
gssr-1295	78	1	adeleke	adeleke	ADJ
gssr-1295	78	2	(	(	PUNCT
gssr-1295	78	3	2023	2023	NUM
gssr-1295	78	4	)	)	PUNCT
gssr-1295	78	5	demonstrated	demonstrate	VERB
gssr-1295	78	6	that	that	SCONJ
gssr-1295	78	7	companies	company	NOUN
gssr-1295	78	8	adopting	adopt	VERB
gssr-1295	78	9	solar	solar	ADJ
gssr-1295	78	10	-	-	PUNCT
gssr-1295	78	11	diesel	diesel	NOUN
gssr-1295	78	12	hybrids	hybrid	NOUN
gssr-1295	78	13	reduced	reduce	VERB
gssr-1295	78	14	volatility	volatility	NOUN
gssr-1295	78	15	by	by	ADP
gssr-1295	78	16	37	37	NUM
gssr-1295	78	17	%	%	NOUN
gssr-1295	78	18	,	,	PUNCT
gssr-1295	78	19	though	though	SCONJ
gssr-1295	78	20	high	high	ADJ
gssr-1295	78	21	upfront	upfront	ADJ
gssr-1295	78	22	costs	cost	VERB
gssr-1295	78	23	limited	limit	VERB
gssr-1295	78	24	adoption	adoption	NOUN
gssr-1295	78	25	to	to	ADP
gssr-1295	78	26	12	12	NUM
gssr-1295	78	27	%	%	NOUN
gssr-1295	78	28	of	of	ADP
gssr-1295	78	29	surveyed	survey	VERB
gssr-1295	78	30	firms	firm	NOUN
gssr-1295	78	31	.	.	PUNCT
gssr-1295	79	1	man	man	NOUN
gssr-1295	79	2	's	's	PART
gssr-1295	79	3	(	(	PUNCT
gssr-1295	79	4	2024	2024	NUM
gssr-1295	79	5	)	)	PUNCT
gssr-1295	79	6	cost	cost	NOUN
gssr-1295	79	7	analysis	analysis	NOUN
gssr-1295	79	8	showed	show	VERB
gssr-1295	79	9	that	that	SCONJ
gssr-1295	79	10	fuel	fuel	NOUN
gssr-1295	79	11	expenses	expense	NOUN
gssr-1295	79	12	consumed	consume	VERB
gssr-1295	79	13	19	19	NUM
gssr-1295	79	14	-	-	SYM
gssr-1295	79	15	24	24	NUM
gssr-1295	79	16	%	%	NOUN
gssr-1295	79	17	of	of	ADP
gssr-1295	79	18	revenues	revenue	NOUN
gssr-1295	79	19	in	in	ADP
gssr-1295	79	20	poultry	poultry	NOUN
gssr-1295	79	21	processing	processing	NOUN
gssr-1295	79	22	,	,	PUNCT
gssr-1295	79	23	creating	create	VERB
gssr-1295	79	24	what	what	PRON
gssr-1295	79	25	they	they	PRON
gssr-1295	79	26	term	term	VERB
gssr-1295	79	27	"	"	PUNCT
gssr-1295	79	28	carbon	carbon	NOUN
gssr-1295	79	29	lock	lock	NOUN
gssr-1295	79	30	-	-	PUNCT
gssr-1295	79	31	in	in	NOUN
gssr-1295	79	32	by	by	ADP
gssr-1295	79	33	financial	financial	ADJ
gssr-1295	79	34	necessity	necessity	NOUN
gssr-1295	79	35	.	.	PUNCT
gssr-1295	79	36	"	"	PUNCT
gssr-1295	80	1	the	the	DET
gssr-1295	80	2	energy	energy	NOUN
gssr-1295	80	3	commission	commission	NOUN
gssr-1295	80	4	(	(	PUNCT
gssr-1295	80	5	2025	2025	NUM
gssr-1295	80	6	)	)	PUNCT
gssr-1295	80	7	identified	identify	VERB
gssr-1295	80	8	a	a	DET
gssr-1295	80	9	threshold	threshold	NOUN
gssr-1295	80	10	effect	effect	NOUN
gssr-1295	80	11	firms	firm	NOUN
gssr-1295	80	12	below	below	ADP
gssr-1295	80	13	20l/₦1	20l/₦1	NOUN
gssr-1295	80	14	m	m	NOUN
gssr-1295	80	15	output	output	NOUN
gssr-1295	80	16	could	could	AUX
gssr-1295	80	17	transition	transition	VERB
gssr-1295	80	18	smoothly	smoothly	ADV
gssr-1295	80	19	,	,	PUNCT
gssr-1295	80	20	while	while	SCONJ
gssr-1295	80	21	others	other	NOUN
gssr-1295	80	22	faced	face	VERB
gssr-1295	80	23	existential	existential	ADJ
gssr-1295	80	24	risks	risk	NOUN
gssr-1295	80	25	.	.	PUNCT
gssr-1295	81	1	surprisingly	surprisingly	ADV
gssr-1295	81	2	,	,	PUNCT
gssr-1295	81	3	cbn	cbn	PROPN
gssr-1295	81	4	's	's	PART
gssr-1295	81	5	(	(	PUNCT
gssr-1295	81	6	2024	2024	NUM
gssr-1295	81	7	)	)	PUNCT
gssr-1295	81	8	financial	financial	ADJ
gssr-1295	81	9	stability	stability	NOUN
gssr-1295	81	10	report	report	NOUN
gssr-1295	81	11	found	find	VERB
gssr-1295	81	12	that	that	SCONJ
gssr-1295	81	13	firms	firm	NOUN
gssr-1295	81	14	with	with	ADP
gssr-1295	81	15	long	long	ADJ
gssr-1295	81	16	-	-	PUNCT
gssr-1295	81	17	term	term	NOUN
gssr-1295	81	18	fuel	fuel	NOUN
gssr-1295	81	19	contracts	contract	NOUN
gssr-1295	81	20	experienced	experience	VERB
gssr-1295	81	21	28	28	NUM
gssr-1295	81	22	%	%	NOUN
gssr-1295	81	23	higher	high	ADJ
gssr-1295	81	24	volatility	volatility	NOUN
gssr-1295	81	25	than	than	ADP
gssr-1295	81	26	spot	spot	NOUN
gssr-1295	81	27	purchasers	purchaser	NOUN
gssr-1295	81	28	,	,	PUNCT
gssr-1295	81	29	contradicting	contradict	VERB
gssr-1295	81	30	conventional	conventional	ADJ
gssr-1295	81	31	risk	risk	NOUN
gssr-1295	81	32	management	management	NOUN
gssr-1295	81	33	wisdom	wisdom	NOUN
gssr-1295	81	34	.	.	PUNCT
gssr-1295	82	1	most	most	ADV
gssr-1295	82	2	critically	critically	ADV
gssr-1295	82	3	,	,	PUNCT
gssr-1295	82	4	nacc	nacc	PROPN
gssr-1295	82	5	's	's	PART
gssr-1295	82	6	(	(	PUNCT
gssr-1295	82	7	2025	2025	NUM
gssr-1295	82	8	)	)	PUNCT
gssr-1295	82	9	policy	policy	NOUN
gssr-1295	82	10	simulation	simulation	NOUN
gssr-1295	82	11	showed	show	VERB
gssr-1295	82	12	that	that	SCONJ
gssr-1295	82	13	without	without	ADP
gssr-1295	82	14	targeted	target	VERB
gssr-1295	82	15	subsidies	subsidy	NOUN
gssr-1295	82	16	,	,	PUNCT
gssr-1295	82	17	42	42	NUM
gssr-1295	82	18	%	%	NOUN
gssr-1295	82	19	of	of	ADP
gssr-1295	82	20	medium	medium	ADJ
gssr-1295	82	21	-	-	PUNCT
gssr-1295	82	22	scale	scale	NOUN
gssr-1295	82	23	nigerian	nigerian	ADJ
gssr-1295	82	24	agri	agri	NOUN
gssr-1295	82	25	-	-	PUNCT
gssr-1295	82	26	firms	firm	NOUN
gssr-1295	82	27	would	would	AUX
gssr-1295	82	28	face	face	VERB
gssr-1295	82	29	bankruptcy	bankruptcy	NOUN
gssr-1295	82	30	within	within	ADP
gssr-1295	82	31	three	three	NUM
gssr-1295	82	32	years	year	NOUN
gssr-1295	82	33	of	of	ADP
gssr-1295	82	34	diesel	diesel	NOUN
gssr-1295	82	35	price	price	NOUN
gssr-1295	82	36	shocks	shock	NOUN
gssr-1295	82	37	,	,	PUNCT
gssr-1295	82	38	underscoring	underscore	VERB
gssr-1295	82	39	systemic	systemic	ADJ
gssr-1295	82	40	vulnerabilities	vulnerability	NOUN
gssr-1295	82	41	.	.	PUNCT
gssr-1295	83	1	esg	esg	PROPN
gssr-1295	83	2	regulatory	regulatory	ADJ
gssr-1295	83	3	compliance	compliance	NOUN
gssr-1295	83	4	and	and	CCONJ
gssr-1295	83	5	earnings	earning	NOUN
gssr-1295	83	6	volatility	volatility	NOUN
gssr-1295	83	7	emerging	emerge	VERB
gssr-1295	83	8	research	research	NOUN
gssr-1295	83	9	paints	paint	VERB
gssr-1295	83	10	a	a	DET
gssr-1295	83	11	nuanced	nuanced	ADJ
gssr-1295	83	12	picture	picture	NOUN
gssr-1295	83	13	of	of	ADP
gssr-1295	83	14	how	how	SCONJ
gssr-1295	83	15	regulatory	regulatory	ADJ
gssr-1295	83	16	pressures	pressure	NOUN
gssr-1295	83	17	influence	influence	VERB
gssr-1295	83	18	financial	financial	ADJ
gssr-1295	83	19	stability	stability	NOUN
gssr-1295	83	20	during	during	ADP
gssr-1295	83	21	sustainability	sustainability	NOUN
gssr-1295	83	22	transitions	transition	NOUN
gssr-1295	83	23	.	.	PUNCT
gssr-1295	84	1	ngx	ngx	PROPN
gssr-1295	84	2	's	's	PART
gssr-1295	84	3	(	(	PUNCT
gssr-1295	84	4	2023	2023	NUM
gssr-1295	84	5	)	)	PUNCT
gssr-1295	84	6	compliance	compliance	NOUN
gssr-1295	84	7	analysis	analysis	NOUN
gssr-1295	84	8	of	of	ADP
gssr-1295	84	9	80	80	NUM
gssr-1295	84	10	listed	list	VERB
gssr-1295	84	11	firms	firm	NOUN
gssr-1295	84	12	revealed	reveal	VERB
gssr-1295	84	13	that	that	SCONJ
gssr-1295	84	14	high	high	ADJ
gssr-1295	84	15	esg	esg	NOUN
gssr-1295	84	16	scorers	scorer	NOUN
gssr-1295	84	17	(	(	PUNCT
gssr-1295	84	18	>	>	SYM
gssr-1295	84	19	80	80	NUM
gssr-1295	84	20	%	%	NOUN
gssr-1295	84	21	)	)	PUNCT
gssr-1295	84	22	experienced	experience	VERB
gssr-1295	84	23	19	19	NUM
gssr-1295	84	24	%	%	NOUN
gssr-1295	84	25	lower	low	ADJ
gssr-1295	84	26	earnings	earning	NOUN
gssr-1295	84	27	volatility	volatility	NOUN
gssr-1295	84	28	,	,	PUNCT
gssr-1295	84	29	attributed	attribute	VERB
gssr-1295	84	30	to	to	ADP
gssr-1295	84	31	improved	improve	VERB
gssr-1295	84	32	investor	investor	NOUN
gssr-1295	84	33	confidence	confidence	NOUN
gssr-1295	84	34	.	.	PUNCT
gssr-1295	85	1	however	however	ADV
gssr-1295	85	2	,	,	PUNCT
gssr-1295	85	3	sustainability	sustainability	PROPN
gssr-1295	85	4	ltd	ltd	PROPN
gssr-1295	85	5	's	's	PART
gssr-1295	85	6	(	(	PUNCT
gssr-1295	85	7	2024	2024	NUM
gssr-1295	85	8	)	)	PUNCT
gssr-1295	85	9	audit	audit	NOUN
gssr-1295	85	10	showed	show	VERB
gssr-1295	85	11	that	that	SCONJ
gssr-1295	85	12	61	61	NUM
gssr-1295	85	13	%	%	NOUN
gssr-1295	85	14	of	of	ADP
gssr-1295	85	15	these	these	DET
gssr-1295	85	16	firms	firm	NOUN
gssr-1295	85	17	engaged	engage	VERB
gssr-1295	85	18	in	in	ADP
gssr-1295	85	19	"	"	PUNCT
gssr-1295	85	20	selective	selective	ADJ
gssr-1295	85	21	disclosure	disclosure	NOUN
gssr-1295	85	22	,	,	PUNCT
gssr-1295	85	23	"	"	PUNCT
gssr-1295	85	24	with	with	ADP
gssr-1295	85	25	actual	actual	ADJ
gssr-1295	85	26	emissions	emission	NOUN
gssr-1295	85	27	averaging	average	VERB
gssr-1295	85	28	23	23	NUM
gssr-1295	85	29	%	%	NOUN
gssr-1295	85	30	higher	high	ADJ
gssr-1295	85	31	than	than	SCONJ
gssr-1295	85	32	reported	report	VERB
gssr-1295	85	33	.	.	PUNCT
gssr-1295	86	1	eze	eze	PROPN
gssr-1295	86	2	(	(	PUNCT
gssr-1295	86	3	2023	2023	NUM
gssr-1295	86	4	)	)	PUNCT
gssr-1295	86	5	found	find	VERB
gssr-1295	86	6	that	that	SCONJ
gssr-1295	86	7	early	early	ADJ
gssr-1295	86	8	adopters	adopter	NOUN
gssr-1295	86	9	of	of	ADP
gssr-1295	86	10	ngx	ngx	PROPN
gssr-1295	86	11	standards	standard	NOUN
gssr-1295	86	12	gained	gain	VERB
gssr-1295	86	13	15	15	NUM
gssr-1295	86	14	%	%	NOUN
gssr-1295	86	15	more	more	ADJ
gssr-1295	86	16	institutional	institutional	ADJ
gssr-1295	86	17	investment	investment	NOUN
gssr-1295	86	18	,	,	PUNCT
gssr-1295	86	19	but	but	CCONJ
gssr-1295	86	20	this	this	DET
gssr-1295	86	21	benefit	benefit	NOUN
gssr-1295	86	22	disappeared	disappear	VERB
gssr-1295	86	23	after	after	ADP
gssr-1295	86	24	mandate	mandate	NOUN
gssr-1295	86	25	universalization	universalization	NOUN
gssr-1295	86	26	.	.	PUNCT
gssr-1295	87	1	the	the	DET
gssr-1295	87	2	sec	sec	PROPN
gssr-1295	87	3	's	's	PART
gssr-1295	87	4	(	(	PUNCT
gssr-1295	87	5	2024	2024	NUM
gssr-1295	87	6	)	)	PUNCT
gssr-1295	87	7	market	market	NOUN
gssr-1295	87	8	analysis	analysis	NOUN
gssr-1295	87	9	demonstrated	demonstrate	VERB
gssr-1295	87	10	that	that	SCONJ
gssr-1295	87	11	compliance	compliance	NOUN
gssr-1295	87	12	reduced	reduce	VERB
gssr-1295	87	13	volatility	volatility	NOUN
gssr-1295	87	14	only	only	ADV
gssr-1295	87	15	when	when	SCONJ
gssr-1295	87	16	paired	pair	VERB
gssr-1295	87	17	with	with	ADP
gssr-1295	87	18	tangible	tangible	ADJ
gssr-1295	87	19	operational	operational	ADJ
gssr-1295	87	20	changes	change	NOUN
gssr-1295	87	21	(	(	PUNCT
gssr-1295	87	22	β=0.42	β=0.42	X
gssr-1295	87	23	,	,	PUNCT
gssr-1295	87	24	p<0.01	p<0.01	PROPN
gssr-1295	87	25	)	)	PUNCT
gssr-1295	87	26	.	.	PUNCT
gssr-1295	88	1	contrastingly	contrastingly	ADV
gssr-1295	88	2	,	,	PUNCT
gssr-1295	88	3	adebayo	adebayo	PROPN
gssr-1295	88	4	(	(	PUNCT
gssr-1295	88	5	2025	2025	NUM
gssr-1295	88	6	)	)	PUNCT
gssr-1295	88	7	showed	show	VERB
gssr-1295	88	8	that	that	SCONJ
gssr-1295	88	9	smes	sme	NOUN
gssr-1295	88	10	incurred	incur	VERB
gssr-1295	88	11	12	12	NUM
gssr-1295	88	12	%	%	NOUN
gssr-1295	88	13	higher	high	ADJ
gssr-1295	88	14	volatility	volatility	NOUN
gssr-1295	88	15	from	from	ADP
gssr-1295	88	16	compliance	compliance	NOUN
gssr-1295	88	17	costs	cost	NOUN
gssr-1295	88	18	without	without	ADP
gssr-1295	88	19	accessing	access	VERB
gssr-1295	88	20	corresponding	corresponding	ADJ
gssr-1295	88	21	financing	financing	NOUN
gssr-1295	88	22	benefits	benefit	NOUN
gssr-1295	88	23	.	.	PUNCT
gssr-1295	89	1	ifrs	ifrs	PROPN
gssr-1295	89	2	foundation	foundation	PROPN
gssr-1295	89	3	's	's	PART
gssr-1295	89	4	(	(	PUNCT
gssr-1295	89	5	2024	2024	NUM
gssr-1295	89	6	)	)	PUNCT
gssr-1295	89	7	global	global	ADJ
gssr-1295	89	8	benchmarking	benchmarking	NOUN
gssr-1295	89	9	revealed	reveal	VERB
gssr-1295	89	10	nigeria	nigeria	PROPN
gssr-1295	89	11	's	's	PART
gssr-1295	89	12	standards	standard	NOUN
gssr-1295	89	13	lag	lag	VERB
gssr-1295	89	14	south	south	PROPN
gssr-1295	89	15	africa	africa	PROPN
gssr-1295	89	16	's	's	PART
gssr-1295	89	17	in	in	ADP
gssr-1295	89	18	materiality	materiality	NOUN
gssr-1295	89	19	assessment	assessment	NOUN
gssr-1295	89	20	,	,	PUNCT
gssr-1295	89	21	creating	create	VERB
gssr-1295	89	22	what	what	PRON
gssr-1295	89	23	okpara	okpara	NOUN
gssr-1295	89	24	(	(	PUNCT
gssr-1295	89	25	2025	2025	NUM
gssr-1295	89	26	)	)	PUNCT
gssr-1295	89	27	calls	call	VERB
gssr-1295	89	28	"	"	PUNCT
gssr-1295	89	29	empty	empty	ADJ
gssr-1295	89	30	compliance	compliance	NOUN
gssr-1295	89	31	cycles	cycle	NOUN
gssr-1295	89	32	.	.	PUNCT
gssr-1295	89	33	"	"	PUNCT
gssr-1295	90	1	most	most	ADV
gssr-1295	90	2	recently	recently	ADV
gssr-1295	90	3	,	,	PUNCT
gssr-1295	90	4	folajin	folajin	NOUN
gssr-1295	90	5	's	's	PART
gssr-1295	90	6	(	(	PUNCT
gssr-1295	90	7	2025	2025	NUM
gssr-1295	90	8	)	)	PUNCT
gssr-1295	90	9	hybrid	hybrid	ADJ
gssr-1295	90	10	governance	governance	NOUN
gssr-1295	90	11	model	model	NOUN
gssr-1295	90	12	proposed	propose	VERB
gssr-1295	90	13	combining	combine	VERB
gssr-1295	90	14	ngx	ngx	ADJ
gssr-1295	90	15	rules	rule	NOUN
gssr-1295	90	16	with	with	ADP
gssr-1295	90	17	traditional	traditional	ADJ
gssr-1295	90	18	accountability	accountability	NOUN
gssr-1295	90	19	mechanisms	mechanism	NOUN
gssr-1295	90	20	,	,	PUNCT
gssr-1295	90	21	showing	show	VERB
gssr-1295	90	22	31	31	NUM
gssr-1295	90	23	%	%	NOUN
gssr-1295	90	24	better	well	ADJ
gssr-1295	90	25	stability	stability	NOUN
gssr-1295	90	26	outcomes	outcome	NOUN
gssr-1295	90	27	in	in	ADP
gssr-1295	90	28	pilot	pilot	NOUN
gssr-1295	90	29	firms	firm	NOUN
gssr-1295	90	30	.	.	PUNCT
gssr-1295	91	1	these	these	DET
gssr-1295	91	2	studies	study	NOUN
gssr-1295	91	3	collectively	collectively	ADV
gssr-1295	91	4	suggest	suggest	VERB
gssr-1295	91	5	that	that	SCONJ
gssr-1295	91	6	while	while	SCONJ
gssr-1295	91	7	esg	esg	PROPN
gssr-1295	91	8	regulation	regulation	NOUN
gssr-1295	91	9	can	can	AUX
gssr-1295	91	10	stabilize	stabilize	VERB
gssr-1295	91	11	earnings	earning	NOUN
gssr-1295	91	12	,	,	PUNCT
gssr-1295	91	13	its	its	PRON
gssr-1295	91	14	current	current	ADJ
gssr-1295	91	15	nigerian	nigerian	ADJ
gssr-1295	91	16	implementation	implementation	NOUN
gssr-1295	91	17	creates	create	VERB
gssr-1295	91	18	uneven	uneven	ADJ
gssr-1295	91	19	benefits	benefit	NOUN
gssr-1295	91	20	and	and	CCONJ
gssr-1295	91	21	unintended	unintended	ADJ
gssr-1295	91	22	consequences	consequence	NOUN
gssr-1295	91	23	.	.	PUNCT
gssr-1295	92	1	theoretical	theoretical	ADJ
gssr-1295	92	2	framework	framework	NOUN
gssr-1295	92	3	the	the	DET
gssr-1295	92	4	theoretical	theoretical	ADJ
gssr-1295	92	5	foundation	foundation	NOUN
gssr-1295	92	6	for	for	ADP
gssr-1295	92	7	this	this	DET
gssr-1295	92	8	study	study	NOUN
gssr-1295	92	9	is	be	AUX
gssr-1295	92	10	anchored	anchor	VERB
gssr-1295	92	11	on	on	ADP
gssr-1295	92	12	the	the	DET
gssr-1295	92	13	paradox	paradox	ADJ
gssr-1295	92	14	theory	theory	NOUN
gssr-1295	92	15	,	,	PUNCT
gssr-1295	92	16	a	a	DET
gssr-1295	92	17	contemporary	contemporary	ADJ
gssr-1295	92	18	organizational	organizational	ADJ
gssr-1295	92	19	theory	theory	NOUN
gssr-1295	92	20	that	that	PRON
gssr-1295	92	21	explains	explain	VERB
gssr-1295	92	22	how	how	SCONJ
gssr-1295	92	23	firms	firm	NOUN
gssr-1295	92	24	experience	experience	VERB
gssr-1295	92	25	and	and	CCONJ
gssr-1295	92	26	manage	manage	VERB
gssr-1295	92	27	conflicting	conflicting	ADJ
gssr-1295	92	28	,	,	PUNCT
gssr-1295	92	29	yet	yet	CCONJ
gssr-1295	92	30	interdependent	interdependent	ADJ
gssr-1295	92	31	,	,	PUNCT
gssr-1295	92	32	strategic	strategic	ADJ
gssr-1295	92	33	demands	demand	NOUN
gssr-1295	92	34	.	.	PUNCT
gssr-1295	93	1	rooted	root	VERB
gssr-1295	93	2	in	in	ADP
gssr-1295	93	3	the	the	DET
gssr-1295	93	4	works	work	NOUN
gssr-1295	93	5	of	of	ADP
gssr-1295	93	6	smith	smith	PROPN
gssr-1295	93	7	and	and	CCONJ
gssr-1295	93	8	lewis	lewis	PROPN
gssr-1295	93	9	(	(	PUNCT
gssr-1295	93	10	2011	2011	NUM
gssr-1295	93	11	)	)	PUNCT
gssr-1295	93	12	,	,	PUNCT
gssr-1295	93	13	paradox	paradox	NOUN
gssr-1295	93	14	theory	theory	NOUN
gssr-1295	93	15	posits	posit	NOUN
gssr-1295	93	16	that	that	SCONJ
gssr-1295	93	17	organizations	organization	NOUN
gssr-1295	93	18	often	often	ADV
gssr-1295	93	19	face	face	VERB
gssr-1295	93	20	tensions	tension	NOUN
gssr-1295	93	21	arising	arise	VERB
gssr-1295	93	22	from	from	ADP
gssr-1295	93	23	competing	compete	VERB
gssr-1295	93	24	goals	goal	NOUN
gssr-1295	93	25	,	,	PUNCT
gssr-1295	93	26	such	such	ADJ
gssr-1295	93	27	as	as	ADP
gssr-1295	93	28	the	the	DET
gssr-1295	93	29	need	need	NOUN
gssr-1295	93	30	for	for	ADP
gssr-1295	93	31	short	short	ADJ
gssr-1295	93	32	-	-	PUNCT
gssr-1295	93	33	term	term	NOUN
gssr-1295	93	34	financial	financial	ADJ
gssr-1295	93	35	stability	stability	NOUN
gssr-1295	93	36	and	and	CCONJ
gssr-1295	93	37	long	long	ADJ
gssr-1295	93	38	-	-	PUNCT
gssr-1295	93	39	term	term	NOUN
gssr-1295	93	40	sustainability	sustainability	NOUN
gssr-1295	93	41	transformation	transformation	NOUN
gssr-1295	93	42	.	.	PUNCT
gssr-1295	94	1	rather	rather	ADV
gssr-1295	94	2	than	than	ADP
gssr-1295	94	3	resolving	resolve	VERB
gssr-1295	94	4	such	such	ADJ
gssr-1295	94	5	contradictions	contradiction	NOUN
gssr-1295	94	6	through	through	ADP
gssr-1295	94	7	trade	trade	NOUN
gssr-1295	94	8	-	-	PUNCT
gssr-1295	94	9	offs	off	NOUN
gssr-1295	94	10	,	,	PUNCT
gssr-1295	94	11	the	the	DET
gssr-1295	94	12	theory	theory	NOUN
gssr-1295	94	13	suggests	suggest	VERB
gssr-1295	94	14	that	that	SCONJ
gssr-1295	94	15	high	high	ADV
gssr-1295	94	16	-	-	PUNCT
gssr-1295	94	17	performing	perform	VERB
gssr-1295	94	18	firms	firm	NOUN
gssr-1295	94	19	actively	actively	ADV
gssr-1295	94	20	engage	engage	VERB
gssr-1295	94	21	with	with	ADP
gssr-1295	94	22	paradoxes	paradox	NOUN
gssr-1295	94	23	,	,	PUNCT
gssr-1295	94	24	embracing	embrace	VERB
gssr-1295	94	25	and	and	CCONJ
gssr-1295	94	26	navigating	navigate	VERB
gssr-1295	94	27	them	they	PRON
gssr-1295	94	28	rather	rather	ADV
gssr-1295	94	29	than	than	ADP
gssr-1295	94	30	avoiding	avoid	VERB
gssr-1295	94	31	them	they	PRON
gssr-1295	94	32	.	.	PUNCT
gssr-1295	95	1	at	at	ADP
gssr-1295	95	2	the	the	DET
gssr-1295	95	3	core	core	NOUN
gssr-1295	95	4	of	of	ADP
gssr-1295	95	5	this	this	DET
gssr-1295	95	6	theory	theory	NOUN
gssr-1295	95	7	is	be	AUX
gssr-1295	95	8	the	the	DET
gssr-1295	95	9	recognition	recognition	NOUN
gssr-1295	95	10	that	that	SCONJ
gssr-1295	95	11	tensions	tension	NOUN
gssr-1295	95	12	are	be	AUX
gssr-1295	95	13	not	not	PART
gssr-1295	95	14	signs	sign	NOUN
gssr-1295	95	15	of	of	ADP
gssr-1295	95	16	failure	failure	NOUN
gssr-1295	95	17	but	but	CCONJ
gssr-1295	95	18	inherent	inherent	ADJ
gssr-1295	95	19	features	feature	NOUN
gssr-1295	95	20	of	of	ADP
gssr-1295	95	21	complex	complex	ADJ
gssr-1295	95	22	decision	decision	NOUN
gssr-1295	95	23	-	-	PUNCT
gssr-1295	95	24	making	making	NOUN
gssr-1295	95	25	,	,	PUNCT
gssr-1295	95	26	especially	especially	ADV
gssr-1295	95	27	in	in	ADP
gssr-1295	95	28	dynamic	dynamic	ADJ
gssr-1295	95	29	environments	environment	NOUN
gssr-1295	95	30	.	.	PUNCT
gssr-1295	96	1	these	these	DET
gssr-1295	96	2	tensions	tension	NOUN
gssr-1295	96	3	become	become	VERB
gssr-1295	96	4	more	more	ADV
gssr-1295	96	5	pronounced	pronounce	VERB
gssr-1295	96	6	in	in	ADP
gssr-1295	96	7	firms	firm	NOUN
gssr-1295	96	8	operating	operate	VERB
gssr-1295	96	9	within	within	ADP
gssr-1295	96	10	volatile	volatile	ADJ
gssr-1295	96	11	markets	market	NOUN
gssr-1295	96	12	or	or	CCONJ
gssr-1295	96	13	undergoing	undergo	VERB
gssr-1295	96	14	systemic	systemic	ADJ
gssr-1295	96	15	transitions	transition	NOUN
gssr-1295	96	16	conditions	condition	NOUN
gssr-1295	96	17	that	that	PRON
gssr-1295	96	18	are	be	AUX
gssr-1295	96	19	especially	especially	ADV
gssr-1295	96	20	characteristic	characteristic	ADJ
gssr-1295	96	21	of	of	ADP
gssr-1295	96	22	nigeria	nigeria	PROPN
gssr-1295	96	23	’s	’s	PART
gssr-1295	96	24	agri	agri	NOUN
gssr-1295	96	25	-	-	PUNCT
gssr-1295	96	26	food	food	NOUN
gssr-1295	96	27	industry	industry	NOUN
gssr-1295	96	28	amid	amid	ADP
gssr-1295	96	29	climate	climate	NOUN
gssr-1295	96	30	-	-	PUNCT
gssr-1295	96	31	induced	induce	VERB
gssr-1295	96	32	policy	policy	NOUN
gssr-1295	96	33	shifts	shift	NOUN
gssr-1295	96	34	.	.	PUNCT
gssr-1295	97	1	the	the	DET
gssr-1295	97	2	pursuit	pursuit	NOUN
gssr-1295	97	3	of	of	ADP
gssr-1295	97	4	net	net	ADJ
gssr-1295	97	5	-	-	PUNCT
gssr-1295	97	6	zero	zero	NUM
gssr-1295	97	7	targets	target	NOUN
gssr-1295	97	8	in	in	ADP
gssr-1295	97	9	such	such	ADJ
gssr-1295	97	10	contexts	context	NOUN
gssr-1295	97	11	creates	create	VERB
gssr-1295	97	12	an	an	DET
gssr-1295	97	13	organizational	organizational	ADJ
gssr-1295	97	14	paradox	paradox	NOUN
gssr-1295	97	15	:	:	PUNCT
gssr-1295	97	16	firms	firm	NOUN
gssr-1295	97	17	must	must	AUX
gssr-1295	97	18	simultaneously	simultaneously	ADV
gssr-1295	97	19	reduce	reduce	VERB
gssr-1295	97	20	carbon	carbon	NOUN
gssr-1295	97	21	emissions	emission	NOUN
gssr-1295	97	22	,	,	PUNCT
gssr-1295	97	23	remain	remain	VERB
gssr-1295	97	24	profitable	profitable	ADJ
gssr-1295	97	25	,	,	PUNCT
gssr-1295	97	26	and	and	CCONJ
gssr-1295	97	27	comply	comply	VERB
gssr-1295	97	28	with	with	ADP
gssr-1295	97	29	intensifying	intensify	VERB
gssr-1295	97	30	regulatory	regulatory	ADJ
gssr-1295	97	31	scrutiny	scrutiny	NOUN
gssr-1295	97	32	,	,	PUNCT
gssr-1295	97	33	all	all	PRON
gssr-1295	97	34	while	while	SCONJ
gssr-1295	97	35	operating	operate	VERB
gssr-1295	97	36	in	in	ADP
gssr-1295	97	37	environments	environment	NOUN
gssr-1295	97	38	where	where	SCONJ
gssr-1295	97	39	energy	energy	NOUN
gssr-1295	97	40	infrastructure	infrastructure	NOUN
gssr-1295	97	41	is	be	AUX
gssr-1295	97	42	unreliable	unreliable	ADJ
gssr-1295	97	43	and	and	CCONJ
gssr-1295	97	44	capital	capital	NOUN
gssr-1295	97	45	constraints	constraint	NOUN
gssr-1295	97	46	are	be	AUX
gssr-1295	97	47	acute	acute	ADJ
gssr-1295	97	48	.	.	PUNCT
gssr-1295	98	1	global	global	ADJ
gssr-1295	98	2	sustainability	sustainability	PROPN
gssr-1295	98	3	research	research	NOUN
gssr-1295	98	4	global	global	ADJ
gssr-1295	98	5	scientific	scientific	ADJ
gssr-1295	98	6	research	research	NOUN
gssr-1295	98	7	167	167	NUM
gssr-1295	98	8	paradox	paradox	NOUN
gssr-1295	98	9	theory	theory	NOUN
gssr-1295	98	10	provides	provide	VERB
gssr-1295	98	11	an	an	DET
gssr-1295	98	12	ideal	ideal	ADJ
gssr-1295	98	13	lens	lens	NOUN
gssr-1295	98	14	for	for	ADP
gssr-1295	98	15	interpreting	interpret	VERB
gssr-1295	98	16	the	the	DET
gssr-1295	98	17	dependent	dependent	ADJ
gssr-1295	98	18	variable	variable	NOUN
gssr-1295	98	19	in	in	ADP
gssr-1295	98	20	this	this	DET
gssr-1295	98	21	study	study	NOUN
gssr-1295	98	22	:	:	PUNCT
gssr-1295	98	23	strategic	strategic	ADJ
gssr-1295	98	24	tension	tension	NOUN
gssr-1295	98	25	,	,	PUNCT
gssr-1295	98	26	measured	measure	VERB
gssr-1295	98	27	through	through	ADP
gssr-1295	98	28	ebitda	ebitda	NOUN
gssr-1295	98	29	volatility	volatility	NOUN
gssr-1295	98	30	following	follow	VERB
gssr-1295	98	31	a	a	DET
gssr-1295	98	32	firm	firm	NOUN
gssr-1295	98	33	’s	’s	PART
gssr-1295	98	34	net	net	ADJ
gssr-1295	98	35	-	-	PUNCT
gssr-1295	98	36	zero	zero	NUM
gssr-1295	98	37	pledge	pledge	NOUN
gssr-1295	98	38	.	.	PUNCT
gssr-1295	99	1	this	this	DET
gssr-1295	99	2	metric	metric	ADJ
gssr-1295	99	3	captures	capture	VERB
gssr-1295	99	4	the	the	DET
gssr-1295	99	5	internal	internal	ADJ
gssr-1295	99	6	instability	instability	NOUN
gssr-1295	99	7	that	that	PRON
gssr-1295	99	8	arises	arise	VERB
gssr-1295	99	9	as	as	SCONJ
gssr-1295	99	10	firms	firm	NOUN
gssr-1295	99	11	attempt	attempt	VERB
gssr-1295	99	12	to	to	PART
gssr-1295	99	13	navigate	navigate	VERB
gssr-1295	99	14	competing	compete	VERB
gssr-1295	99	15	imperatives	imperative	NOUN
gssr-1295	99	16	.	.	PUNCT
gssr-1295	100	1	as	as	SCONJ
gssr-1295	100	2	organizations	organization	NOUN
gssr-1295	100	3	invest	invest	VERB
gssr-1295	100	4	in	in	ADP
gssr-1295	100	5	decarbonization	decarbonization	NOUN
gssr-1295	100	6	(	(	PUNCT
gssr-1295	100	7	e.g.	e.g.	ADV
gssr-1295	100	8	,	,	PUNCT
gssr-1295	100	9	sbti	sbti	NOUN
gssr-1295	100	10	-	-	PUNCT
gssr-1295	100	11	aligned	align	VERB
gssr-1295	100	12	capex	capex	NOUN
gssr-1295	100	13	)	)	PUNCT
gssr-1295	100	14	,	,	PUNCT
gssr-1295	100	15	they	they	PRON
gssr-1295	100	16	introduce	introduce	VERB
gssr-1295	100	17	capital	capital	NOUN
gssr-1295	100	18	intensity	intensity	NOUN
gssr-1295	100	19	that	that	PRON
gssr-1295	100	20	can	can	AUX
gssr-1295	100	21	destabilize	destabilize	VERB
gssr-1295	100	22	short	short	ADJ
gssr-1295	100	23	-	-	PUNCT
gssr-1295	100	24	term	term	NOUN
gssr-1295	100	25	earnings	earning	NOUN
gssr-1295	100	26	.	.	PUNCT
gssr-1295	101	1	simultaneously	simultaneously	ADV
gssr-1295	101	2	,	,	PUNCT
gssr-1295	101	3	persistent	persistent	ADJ
gssr-1295	101	4	fossil	fossil	NOUN
gssr-1295	101	5	fuel	fuel	NOUN
gssr-1295	101	6	dependence	dependence	NOUN
gssr-1295	101	7	(	(	PUNCT
gssr-1295	101	8	e.g.	e.g.	ADV
gssr-1295	101	9	,	,	PUNCT
gssr-1295	101	10	diesel	diesel	NOUN
gssr-1295	101	11	reliance	reliance	NOUN
gssr-1295	101	12	)	)	PUNCT
gssr-1295	101	13	undermines	undermine	VERB
gssr-1295	101	14	climate	climate	NOUN
gssr-1295	101	15	commitments	commitment	NOUN
gssr-1295	101	16	and	and	CCONJ
gssr-1295	101	17	exposes	expose	VERB
gssr-1295	101	18	firms	firm	NOUN
gssr-1295	101	19	to	to	PART
gssr-1295	101	20	fuel	fuel	VERB
gssr-1295	101	21	price	price	NOUN
gssr-1295	101	22	shocks	shock	NOUN
gssr-1295	101	23	,	,	PUNCT
gssr-1295	101	24	further	far	ADV
gssr-1295	101	25	escalating	escalate	VERB
gssr-1295	101	26	operational	operational	ADJ
gssr-1295	101	27	tension	tension	NOUN
gssr-1295	101	28	.	.	PUNCT
gssr-1295	102	1	meanwhile	meanwhile	ADV
gssr-1295	102	2	,	,	PUNCT
gssr-1295	102	3	regulatory	regulatory	ADJ
gssr-1295	102	4	pressure	pressure	NOUN
gssr-1295	102	5	,	,	PUNCT
gssr-1295	102	6	as	as	SCONJ
gssr-1295	102	7	manifested	manifest	VERB
gssr-1295	102	8	through	through	ADP
gssr-1295	102	9	compliance	compliance	NOUN
gssr-1295	102	10	with	with	ADP
gssr-1295	102	11	ngx	ngx	NOUN
gssr-1295	102	12	-	-	PUNCT
gssr-1295	102	13	mandated	mandate	VERB
gssr-1295	102	14	esg	esg	NOUN
gssr-1295	102	15	disclosures	disclosure	NOUN
gssr-1295	102	16	,	,	PUNCT
gssr-1295	102	17	adds	add	VERB
gssr-1295	102	18	a	a	DET
gssr-1295	102	19	layer	layer	NOUN
gssr-1295	102	20	of	of	ADP
gssr-1295	102	21	external	external	ADJ
gssr-1295	102	22	accountability	accountability	NOUN
gssr-1295	102	23	that	that	PRON
gssr-1295	102	24	may	may	AUX
gssr-1295	102	25	either	either	CCONJ
gssr-1295	102	26	mitigate	mitigate	VERB
gssr-1295	102	27	or	or	CCONJ
gssr-1295	102	28	exacerbate	exacerbate	VERB
gssr-1295	102	29	these	these	DET
gssr-1295	102	30	tensions	tension	NOUN
gssr-1295	102	31	depending	depend	VERB
gssr-1295	102	32	on	on	ADP
gssr-1295	102	33	enforcement	enforcement	NOUN
gssr-1295	102	34	strength	strength	NOUN
gssr-1295	102	35	and	and	CCONJ
gssr-1295	102	36	firm	firm	ADJ
gssr-1295	102	37	readiness	readiness	NOUN
gssr-1295	102	38	.	.	PUNCT
gssr-1295	103	1	scholars	scholar	NOUN
gssr-1295	103	2	such	such	ADJ
gssr-1295	103	3	as	as	ADP
gssr-1295	103	4	jarzabkowski	jarzabkowski	PROPN
gssr-1295	103	5	,	,	PUNCT
gssr-1295	103	6	lê	lê	PROPN
gssr-1295	103	7	,	,	PUNCT
gssr-1295	103	8	and	and	CCONJ
gssr-1295	103	9	van	van	PROPN
gssr-1295	103	10	de	de	X
gssr-1295	103	11	ven	ven	PROPN
gssr-1295	103	12	(	(	PUNCT
gssr-1295	103	13	2013	2013	NUM
gssr-1295	103	14	)	)	PUNCT
gssr-1295	103	15	and	and	CCONJ
gssr-1295	103	16	hahn	hahn	PROPN
gssr-1295	103	17	et	et	PROPN
gssr-1295	103	18	al	al	PROPN
gssr-1295	103	19	.	.	PROPN
gssr-1295	103	20	(	(	PUNCT
gssr-1295	103	21	2015	2015	NUM
gssr-1295	103	22	)	)	PUNCT
gssr-1295	103	23	have	have	AUX
gssr-1295	103	24	applied	apply	VERB
gssr-1295	103	25	paradox	paradox	ADJ
gssr-1295	103	26	theory	theory	NOUN
gssr-1295	103	27	to	to	ADP
gssr-1295	103	28	sustainability	sustainability	NOUN
gssr-1295	103	29	contexts	context	NOUN
gssr-1295	103	30	,	,	PUNCT
gssr-1295	103	31	demonstrating	demonstrate	VERB
gssr-1295	103	32	that	that	DET
gssr-1295	103	33	tension	tension	NOUN
gssr-1295	103	34	between	between	ADP
gssr-1295	103	35	economic	economic	ADJ
gssr-1295	103	36	and	and	CCONJ
gssr-1295	103	37	environmental	environmental	ADJ
gssr-1295	103	38	goals	goal	NOUN
gssr-1295	103	39	can	can	AUX
gssr-1295	103	40	become	become	VERB
gssr-1295	103	41	a	a	DET
gssr-1295	103	42	source	source	NOUN
gssr-1295	103	43	of	of	ADP
gssr-1295	103	44	strategic	strategic	ADJ
gssr-1295	103	45	renewal	renewal	NOUN
gssr-1295	103	46	if	if	SCONJ
gssr-1295	103	47	managed	manage	VERB
gssr-1295	103	48	effectively	effectively	ADV
gssr-1295	103	49	.	.	PUNCT
gssr-1295	104	1	however	however	ADV
gssr-1295	104	2	,	,	PUNCT
gssr-1295	104	3	they	they	PRON
gssr-1295	104	4	also	also	ADV
gssr-1295	104	5	caution	caution	VERB
gssr-1295	104	6	that	that	SCONJ
gssr-1295	104	7	unresolved	unresolved	ADJ
gssr-1295	104	8	paradoxes	paradox	NOUN
gssr-1295	104	9	may	may	AUX
gssr-1295	104	10	lead	lead	VERB
gssr-1295	104	11	to	to	ADP
gssr-1295	104	12	performance	performance	NOUN
gssr-1295	104	13	volatility	volatility	NOUN
gssr-1295	104	14	,	,	PUNCT
gssr-1295	104	15	internal	internal	ADJ
gssr-1295	104	16	conflict	conflict	NOUN
gssr-1295	104	17	,	,	PUNCT
gssr-1295	104	18	or	or	CCONJ
gssr-1295	104	19	reputational	reputational	ADJ
gssr-1295	104	20	risk	risk	NOUN
gssr-1295	104	21	.	.	PUNCT
gssr-1295	105	1	in	in	ADP
gssr-1295	105	2	a	a	DET
gssr-1295	105	3	study	study	NOUN
gssr-1295	105	4	by	by	ADP
gssr-1295	105	5	ebrahim	ebrahim	PROPN
gssr-1295	105	6	and	and	CCONJ
gssr-1295	105	7	rangan	rangan	VERB
gssr-1295	105	8	(	(	PUNCT
gssr-1295	105	9	2023	2023	NUM
gssr-1295	105	10	)	)	PUNCT
gssr-1295	105	11	,	,	PUNCT
gssr-1295	105	12	emerging	emerge	VERB
gssr-1295	105	13	-	-	PUNCT
gssr-1295	105	14	market	market	NOUN
gssr-1295	105	15	firms	firm	NOUN
gssr-1295	105	16	were	be	AUX
gssr-1295	105	17	found	find	VERB
gssr-1295	105	18	to	to	PART
gssr-1295	105	19	exhibit	exhibit	VERB
gssr-1295	105	20	higher	high	ADJ
gssr-1295	105	21	tension	tension	NOUN
gssr-1295	105	22	levels	level	NOUN
gssr-1295	105	23	due	due	ADJ
gssr-1295	105	24	to	to	ADP
gssr-1295	105	25	weaker	weak	ADJ
gssr-1295	105	26	institutional	institutional	ADJ
gssr-1295	105	27	support	support	NOUN
gssr-1295	105	28	,	,	PUNCT
gssr-1295	105	29	further	far	ADV
gssr-1295	105	30	validating	validate	VERB
gssr-1295	105	31	the	the	DET
gssr-1295	105	32	relevance	relevance	NOUN
gssr-1295	105	33	of	of	ADP
gssr-1295	105	34	this	this	DET
gssr-1295	105	35	framework	framework	NOUN
gssr-1295	105	36	to	to	ADP
gssr-1295	105	37	the	the	DET
gssr-1295	105	38	nigerian	nigerian	ADJ
gssr-1295	105	39	context	context	NOUN
gssr-1295	105	40	.	.	PUNCT
gssr-1295	106	1	applying	apply	VERB
gssr-1295	106	2	paradox	paradox	NOUN
gssr-1295	106	3	theory	theory	NOUN
gssr-1295	106	4	to	to	ADP
gssr-1295	106	5	this	this	DET
gssr-1295	106	6	study	study	NOUN
gssr-1295	106	7	allows	allow	VERB
gssr-1295	106	8	us	we	PRON
gssr-1295	106	9	to	to	PART
gssr-1295	106	10	frame	frame	VERB
gssr-1295	106	11	sustainability	sustainability	NOUN
gssr-1295	106	12	transition	transition	NOUN
gssr-1295	106	13	not	not	PART
gssr-1295	106	14	as	as	ADP
gssr-1295	106	15	a	a	DET
gssr-1295	106	16	linear	linear	ADJ
gssr-1295	106	17	path	path	NOUN
gssr-1295	106	18	to	to	ADP
gssr-1295	106	19	decarbonization	decarbonization	NOUN
gssr-1295	106	20	,	,	PUNCT
gssr-1295	106	21	but	but	CCONJ
gssr-1295	106	22	as	as	ADP
gssr-1295	106	23	a	a	DET
gssr-1295	106	24	dynamic	dynamic	ADJ
gssr-1295	106	25	process	process	NOUN
gssr-1295	106	26	riddled	riddle	VERB
gssr-1295	106	27	with	with	ADP
gssr-1295	106	28	contradictions	contradiction	NOUN
gssr-1295	106	29	that	that	PRON
gssr-1295	106	30	are	be	AUX
gssr-1295	106	31	financial	financial	ADJ
gssr-1295	106	32	in	in	ADP
gssr-1295	106	33	nature	nature	NOUN
gssr-1295	106	34	.	.	PUNCT
gssr-1295	107	1	the	the	DET
gssr-1295	107	2	theory	theory	NOUN
gssr-1295	107	3	underpins	underpin	VERB
gssr-1295	107	4	the	the	DET
gssr-1295	107	5	empirical	empirical	ADJ
gssr-1295	107	6	model	model	NOUN
gssr-1295	107	7	by	by	ADP
gssr-1295	107	8	justifying	justify	VERB
gssr-1295	107	9	the	the	DET
gssr-1295	107	10	examination	examination	NOUN
gssr-1295	107	11	of	of	ADP
gssr-1295	107	12	how	how	SCONJ
gssr-1295	107	13	specific	specific	ADJ
gssr-1295	107	14	corporate	corporate	ADJ
gssr-1295	107	15	actions	action	NOUN
gssr-1295	107	16	(	(	PUNCT
gssr-1295	107	17	decarbonization	decarbonization	NOUN
gssr-1295	107	18	investment	investment	NOUN
gssr-1295	107	19	)	)	PUNCT
gssr-1295	107	20	,	,	PUNCT
gssr-1295	107	21	structural	structural	ADJ
gssr-1295	107	22	constraints	constraint	NOUN
gssr-1295	107	23	(	(	PUNCT
gssr-1295	107	24	fossil	fossil	NOUN
gssr-1295	107	25	fuel	fuel	NOUN
gssr-1295	107	26	use	use	NOUN
gssr-1295	107	27	)	)	PUNCT
gssr-1295	107	28	,	,	PUNCT
gssr-1295	107	29	and	and	CCONJ
gssr-1295	107	30	institutional	institutional	ADJ
gssr-1295	107	31	pressure	pressure	NOUN
gssr-1295	107	32	(	(	PUNCT
gssr-1295	107	33	regulatory	regulatory	ADJ
gssr-1295	107	34	esg	esg	NOUN
gssr-1295	107	35	compliance	compliance	NOUN
gssr-1295	107	36	)	)	PUNCT
gssr-1295	107	37	converge	converge	VERB
gssr-1295	107	38	to	to	PART
gssr-1295	107	39	produce	produce	VERB
gssr-1295	107	40	observable	observable	ADJ
gssr-1295	107	41	financial	financial	ADJ
gssr-1295	107	42	strain	strain	NOUN
gssr-1295	107	43	.	.	PUNCT
gssr-1295	108	1	by	by	ADP
gssr-1295	108	2	exploring	explore	VERB
gssr-1295	108	3	these	these	DET
gssr-1295	108	4	relationships	relationship	NOUN
gssr-1295	108	5	quantitatively	quantitatively	ADV
gssr-1295	108	6	,	,	PUNCT
gssr-1295	108	7	the	the	DET
gssr-1295	108	8	study	study	NOUN
gssr-1295	108	9	builds	build	VERB
gssr-1295	108	10	upon	upon	SCONJ
gssr-1295	108	11	the	the	DET
gssr-1295	108	12	theoretical	theoretical	ADJ
gssr-1295	108	13	proposition	proposition	NOUN
gssr-1295	108	14	that	that	SCONJ
gssr-1295	108	15	navigating	navigate	VERB
gssr-1295	108	16	paradoxes	paradox	NOUN
gssr-1295	108	17	,	,	PUNCT
gssr-1295	108	18	not	not	PART
gssr-1295	108	19	eliminating	eliminate	VERB
gssr-1295	108	20	them	they	PRON
gssr-1295	108	21	,	,	PUNCT
gssr-1295	108	22	is	be	AUX
gssr-1295	108	23	central	central	ADJ
gssr-1295	108	24	to	to	ADP
gssr-1295	108	25	achieving	achieve	VERB
gssr-1295	108	26	both	both	DET
gssr-1295	108	27	sustainability	sustainability	NOUN
gssr-1295	108	28	and	and	CCONJ
gssr-1295	108	29	profitability	profitability	NOUN
gssr-1295	108	30	.	.	PUNCT
gssr-1295	109	1	paradox	paradox	ADJ
gssr-1295	109	2	theory	theory	NOUN
gssr-1295	109	3	not	not	PART
gssr-1295	109	4	only	only	ADV
gssr-1295	109	5	aligns	align	VERB
gssr-1295	109	6	with	with	ADP
gssr-1295	109	7	the	the	DET
gssr-1295	109	8	core	core	ADJ
gssr-1295	109	9	investigative	investigative	ADJ
gssr-1295	109	10	question	question	NOUN
gssr-1295	109	11	of	of	ADP
gssr-1295	109	12	this	this	DET
gssr-1295	109	13	research	research	NOUN
gssr-1295	109	14	but	but	CCONJ
gssr-1295	109	15	also	also	ADV
gssr-1295	109	16	advances	advance	VERB
gssr-1295	109	17	theoretical	theoretical	ADJ
gssr-1295	109	18	development	development	NOUN
gssr-1295	109	19	in	in	ADP
gssr-1295	109	20	sustainability	sustainability	NOUN
gssr-1295	109	21	accounting	accounting	NOUN
gssr-1295	109	22	and	and	CCONJ
gssr-1295	109	23	strategic	strategic	ADJ
gssr-1295	109	24	risk	risk	NOUN
gssr-1295	109	25	management	management	NOUN
gssr-1295	109	26	.	.	PUNCT
gssr-1295	110	1	it	it	PRON
gssr-1295	110	2	provides	provide	VERB
gssr-1295	110	3	a	a	DET
gssr-1295	110	4	robust	robust	ADJ
gssr-1295	110	5	explanatory	explanatory	ADJ
gssr-1295	110	6	mechanism	mechanism	NOUN
gssr-1295	110	7	for	for	ADP
gssr-1295	110	8	interpreting	interpret	VERB
gssr-1295	110	9	why	why	SCONJ
gssr-1295	110	10	firms	firm	NOUN
gssr-1295	110	11	experience	experience	VERB
gssr-1295	110	12	earnings	earning	NOUN
gssr-1295	110	13	volatility	volatility	NOUN
gssr-1295	110	14	post	post	ADJ
gssr-1295	110	15	-	-	ADJ
gssr-1295	110	16	net	net	ADJ
gssr-1295	110	17	-	-	PUNCT
gssr-1295	110	18	zero	zero	NUM
gssr-1295	110	19	pledges	pledge	NOUN
gssr-1295	110	20	,	,	PUNCT
gssr-1295	110	21	and	and	CCONJ
gssr-1295	110	22	under	under	ADP
gssr-1295	110	23	what	what	DET
gssr-1295	110	24	conditions	condition	NOUN
gssr-1295	110	25	these	these	DET
gssr-1295	110	26	tensions	tension	NOUN
gssr-1295	110	27	can	can	AUX
gssr-1295	110	28	be	be	AUX
gssr-1295	110	29	strategically	strategically	ADV
gssr-1295	110	30	contained	contain	VERB
gssr-1295	110	31	or	or	CCONJ
gssr-1295	110	32	exacerbated	exacerbate	VERB
gssr-1295	110	33	.	.	PUNCT
gssr-1295	111	1	methodology	methodology	NOUN
gssr-1295	111	2	this	this	DET
gssr-1295	111	3	study	study	NOUN
gssr-1295	111	4	leverages	leverage	VERB
gssr-1295	111	5	nigeria	nigeria	PRON
gssr-1295	111	6	's	's	PART
gssr-1295	111	7	rapidly	rapidly	ADV
gssr-1295	111	8	improving	improve	VERB
gssr-1295	111	9	corporate	corporate	ADJ
gssr-1295	111	10	disclosure	disclosure	NOUN
gssr-1295	111	11	environment	environment	NOUN
gssr-1295	111	12	to	to	PART
gssr-1295	111	13	conduct	conduct	VERB
gssr-1295	111	14	a	a	DET
gssr-1295	111	15	rigorous	rigorous	ADJ
gssr-1295	111	16	quantitative	quantitative	ADJ
gssr-1295	111	17	analysis	analysis	NOUN
gssr-1295	111	18	of	of	ADP
gssr-1295	111	19	how	how	SCONJ
gssr-1295	111	20	decarbonization	decarbonization	NOUN
gssr-1295	111	21	efforts	effort	NOUN
gssr-1295	111	22	impact	impact	VERB
gssr-1295	111	23	financial	financial	ADJ
gssr-1295	111	24	stability	stability	NOUN
gssr-1295	111	25	in	in	ADP
gssr-1295	111	26	the	the	DET
gssr-1295	111	27	agri	agri	NOUN
gssr-1295	111	28	-	-	PUNCT
gssr-1295	111	29	food	food	NOUN
gssr-1295	111	30	sector	sector	NOUN
gssr-1295	111	31	.	.	PUNCT
gssr-1295	112	1	drawing	draw	VERB
gssr-1295	112	2	exclusively	exclusively	ADV
gssr-1295	112	3	on	on	ADP
gssr-1295	112	4	verified	verify	VERB
gssr-1295	112	5	secondary	secondary	ADJ
gssr-1295	112	6	datasets	dataset	NOUN
gssr-1295	112	7	,	,	PUNCT
gssr-1295	112	8	the	the	DET
gssr-1295	112	9	research	research	NOUN
gssr-1295	112	10	design	design	NOUN
gssr-1295	112	11	overcomes	overcome	VERB
gssr-1295	112	12	common	common	ADJ
gssr-1295	112	13	limitations	limitation	NOUN
gssr-1295	112	14	of	of	ADP
gssr-1295	112	15	survey	survey	NOUN
gssr-1295	112	16	-	-	PUNCT
gssr-1295	112	17	based	base	VERB
gssr-1295	112	18	studies	study	NOUN
gssr-1295	112	19	while	while	SCONJ
gssr-1295	112	20	providing	provide	VERB
gssr-1295	112	21	policy	policy	NOUN
gssr-1295	112	22	-	-	PUNCT
gssr-1295	112	23	relevant	relevant	ADJ
gssr-1295	112	24	insights	insight	NOUN
gssr-1295	112	25	grounded	ground	VERB
gssr-1295	112	26	in	in	ADP
gssr-1295	112	27	actual	actual	ADJ
gssr-1295	112	28	firm	firm	ADJ
gssr-1295	112	29	performance	performance	NOUN
gssr-1295	112	30	.	.	PUNCT
gssr-1295	113	1	the	the	DET
gssr-1295	113	2	approach	approach	NOUN
gssr-1295	113	3	combines	combine	VERB
gssr-1295	113	4	advanced	advanced	ADJ
gssr-1295	113	5	econometric	econometric	ADJ
gssr-1295	113	6	techniques	technique	NOUN
gssr-1295	113	7	with	with	ADP
gssr-1295	113	8	nigeria	nigeria	NOUN
gssr-1295	113	9	-	-	PUNCT
gssr-1295	113	10	specific	specific	ADJ
gssr-1295	113	11	operational	operational	ADJ
gssr-1295	113	12	metrics	metric	NOUN
gssr-1295	113	13	to	to	PART
gssr-1295	113	14	capture	capture	VERB
gssr-1295	113	15	the	the	DET
gssr-1295	113	16	unique	unique	ADJ
gssr-1295	113	17	challenges	challenge	NOUN
gssr-1295	113	18	of	of	ADP
gssr-1295	113	19	sustainable	sustainable	ADJ
gssr-1295	113	20	transitions	transition	NOUN
gssr-1295	113	21	in	in	ADP
gssr-1295	113	22	emerging	emerge	VERB
gssr-1295	113	23	markets	market	NOUN
gssr-1295	113	24	.	.	PUNCT
gssr-1295	114	1	the	the	DET
gssr-1295	114	2	study	study	NOUN
gssr-1295	114	3	analyzes	analyze	VERB
gssr-1295	114	4	62	62	NUM
gssr-1295	114	5	ngx	ngx	ADJ
gssr-1295	114	6	-	-	PUNCT
gssr-1295	114	7	listed	list	VERB
gssr-1295	114	8	agri	agri	NOUN
gssr-1295	114	9	-	-	PUNCT
gssr-1295	114	10	food	food	NOUN
gssr-1295	114	11	firms	firm	NOUN
gssr-1295	114	12	with	with	ADP
gssr-1295	114	13	complete	complete	ADJ
gssr-1295	114	14	financial	financial	ADJ
gssr-1295	114	15	and	and	CCONJ
gssr-1295	114	16	sustainability	sustainability	NOUN
gssr-1295	114	17	disclosures	disclosure	NOUN
gssr-1295	114	18	from	from	ADP
gssr-1295	114	19	2018	2018	NUM
gssr-1295	114	20	-	-	SYM
gssr-1295	114	21	2023	2023	NUM
gssr-1295	114	22	.	.	PUNCT
gssr-1295	115	1	financial	financial	ADJ
gssr-1295	115	2	metrics	metric	NOUN
gssr-1295	115	3	are	be	AUX
gssr-1295	115	4	extracted	extract	VERB
gssr-1295	115	5	from	from	ADP
gssr-1295	115	6	audited	audit	VERB
gssr-1295	115	7	quarterly	quarterly	ADJ
gssr-1295	115	8	reports	report	NOUN
gssr-1295	115	9	filed	file	VERB
gssr-1295	115	10	with	with	ADP
gssr-1295	115	11	the	the	DET
gssr-1295	115	12	nigerian	nigerian	ADJ
gssr-1295	115	13	exchange	exchange	NOUN
gssr-1295	115	14	,	,	PUNCT
gssr-1295	115	15	while	while	SCONJ
gssr-1295	115	16	decarbonization	decarbonization	NOUN
gssr-1295	115	17	investments	investment	NOUN
gssr-1295	115	18	are	be	AUX
gssr-1295	115	19	quantified	quantify	VERB
gssr-1295	115	20	using	use	VERB
gssr-1295	115	21	sustainability	sustainability	NOUN
gssr-1295	115	22	reports	report	NOUN
gssr-1295	115	23	that	that	PRON
gssr-1295	115	24	detail	detail	NOUN
gssr-1295	115	25	sbti	sbti	NOUN
gssr-1295	115	26	-	-	PUNCT
gssr-1295	115	27	aligned	align	VERB
gssr-1295	115	28	capital	capital	NOUN
gssr-1295	115	29	expenditures	expenditure	NOUN
gssr-1295	115	30	.	.	PUNCT
gssr-1295	116	1	energy	energy	NOUN
gssr-1295	116	2	consumption	consumption	NOUN
gssr-1295	116	3	data	datum	NOUN
gssr-1295	116	4	comes	come	VERB
gssr-1295	116	5	from	from	ADP
gssr-1295	116	6	the	the	DET
gssr-1295	116	7	national	national	PROPN
gssr-1295	116	8	bureau	bureau	PROPN
gssr-1295	116	9	of	of	ADP
gssr-1295	116	10	statistics	statistic	NOUN
gssr-1295	116	11	'	'	PART
gssr-1295	116	12	annual	annual	ADJ
gssr-1295	116	13	enterprise	enterprise	NOUN
gssr-1295	116	14	energy	energy	NOUN
gssr-1295	116	15	audits	audits	NOUN
gssr-1295	116	16	,	,	PUNCT
gssr-1295	116	17	which	which	PRON
gssr-1295	116	18	provide	provide	VERB
gssr-1295	116	19	standardized	standardized	ADJ
gssr-1295	116	20	measurements	measurement	NOUN
gssr-1295	116	21	of	of	ADP
gssr-1295	116	22	diesel	diesel	NOUN
gssr-1295	116	23	use	use	NOUN
gssr-1295	116	24	per	per	ADP
gssr-1295	116	25	revenue	revenue	NOUN
gssr-1295	116	26	unit	unit	NOUN
gssr-1295	116	27	.	.	PUNCT
gssr-1295	117	1	this	this	DET
gssr-1295	117	2	triangulation	triangulation	NOUN
gssr-1295	117	3	of	of	ADP
gssr-1295	117	4	regulatory	regulatory	ADJ
gssr-1295	117	5	filings	filing	NOUN
gssr-1295	117	6	ensures	ensure	VERB
gssr-1295	117	7	data	datum	NOUN
gssr-1295	117	8	consistency	consistency	NOUN
gssr-1295	117	9	while	while	SCONJ
gssr-1295	117	10	avoiding	avoid	VERB
gssr-1295	117	11	self	self	NOUN
gssr-1295	117	12	-	-	PUNCT
gssr-1295	117	13	reporting	report	VERB
gssr-1295	117	14	biases	bias	NOUN
gssr-1295	117	15	common	common	ADJ
gssr-1295	117	16	in	in	ADP
gssr-1295	117	17	primary	primary	ADJ
gssr-1295	117	18	surveys	survey	NOUN
gssr-1295	117	19	.	.	PUNCT
gssr-1295	118	1	the	the	DET
gssr-1295	118	2	sample	sample	NOUN
gssr-1295	118	3	represents	represent	VERB
gssr-1295	118	4	79	79	NUM
gssr-1295	118	5	%	%	NOUN
gssr-1295	118	6	of	of	ADP
gssr-1295	118	7	eligible	eligible	ADJ
gssr-1295	118	8	firms	firm	NOUN
gssr-1295	118	9	after	after	ADP
gssr-1295	118	10	applying	apply	VERB
gssr-1295	118	11	strict	strict	ADJ
gssr-1295	118	12	completeness	completeness	NOUN
gssr-1295	118	13	criteria	criterion	NOUN
gssr-1295	118	14	,	,	PUNCT
gssr-1295	118	15	including	include	VERB
gssr-1295	118	16	minimum	minimum	NOUN
gssr-1295	118	17	16	16	NUM
gssr-1295	118	18	quarters	quarter	NOUN
gssr-1295	118	19	of	of	ADP
gssr-1295	118	20	consecutive	consecutive	ADJ
gssr-1295	118	21	reporting	reporting	NOUN
gssr-1295	118	22	and	and	CCONJ
gssr-1295	118	23	availability	availability	NOUN
gssr-1295	118	24	of	of	ADP
gssr-1295	118	25	both	both	CCONJ
gssr-1295	118	26	financial	financial	ADJ
gssr-1295	118	27	and	and	CCONJ
gssr-1295	118	28	esg	esg	NOUN
gssr-1295	118	29	disclosures	disclosure	NOUN
gssr-1295	118	30	.	.	PUNCT
gssr-1295	119	1	earnings	earning	NOUN
gssr-1295	119	2	volatility	volatility	NOUN
gssr-1295	119	3	,	,	PUNCT
gssr-1295	119	4	the	the	DET
gssr-1295	119	5	dependent	dependent	ADJ
gssr-1295	119	6	variable	variable	NOUN
gssr-1295	119	7	,	,	PUNCT
gssr-1295	119	8	is	be	AUX
gssr-1295	119	9	calculated	calculate	VERB
gssr-1295	119	10	as	as	ADP
gssr-1295	119	11	the	the	DET
gssr-1295	119	12	rolling	rolling	ADJ
gssr-1295	119	13	four	four	NUM
gssr-1295	119	14	-	-	PUNCT
gssr-1295	119	15	quarter	quarter	NOUN
gssr-1295	119	16	standard	standard	ADJ
gssr-1295	119	17	deviation	deviation	NOUN
gssr-1295	119	18	of	of	ADP
gssr-1295	119	19	ebitda	ebitda	NOUN
gssr-1295	119	20	margins	margin	NOUN
gssr-1295	119	21	,	,	PUNCT
gssr-1295	119	22	annualized	annualize	VERB
gssr-1295	119	23	to	to	PART
gssr-1295	119	24	control	control	VERB
gssr-1295	119	25	for	for	ADP
gssr-1295	119	26	seasonality	seasonality	NOUN
gssr-1295	119	27	.	.	PUNCT
gssr-1295	120	1	the	the	DET
gssr-1295	120	2	primary	primary	ADJ
gssr-1295	120	3	independent	independent	ADJ
gssr-1295	120	4	variables	variable	NOUN
gssr-1295	120	5	include	include	VERB
gssr-1295	120	6	:	:	PUNCT
gssr-1295	120	7	decarbonization	decarbonization	NOUN
gssr-1295	120	8	investment	investment	NOUN
gssr-1295	120	9	intensity	intensity	NOUN
gssr-1295	120	10	(	(	PUNCT
gssr-1295	120	11	percentage	percentage	NOUN
gssr-1295	120	12	of	of	ADP
gssr-1295	120	13	revenue	revenue	NOUN
gssr-1295	120	14	allocated	allocate	VERB
gssr-1295	120	15	to	to	ADP
gssr-1295	120	16	verified	verify	VERB
gssr-1295	120	17	emissions	emission	NOUN
gssr-1295	120	18	-	-	PUNCT
gssr-1295	120	19	reduction	reduction	NOUN
gssr-1295	120	20	projects	project	NOUN
gssr-1295	120	21	)	)	PUNCT
gssr-1295	120	22	,	,	PUNCT
gssr-1295	120	23	fossil	fossil	NOUN
gssr-1295	120	24	fuel	fuel	NOUN
gssr-1295	120	25	global	global	ADJ
gssr-1295	120	26	sustainability	sustainability	NOUN
gssr-1295	120	27	research	research	NOUN
gssr-1295	120	28	global	global	ADJ
gssr-1295	120	29	scientific	scientific	ADJ
gssr-1295	120	30	research	research	NOUN
gssr-1295	120	31	168	168	NUM
gssr-1295	120	32	dependence	dependence	NOUN
gssr-1295	120	33	(	(	PUNCT
gssr-1295	120	34	liters	liter	NOUN
gssr-1295	120	35	of	of	ADP
gssr-1295	120	36	diesel	diesel	NOUN
gssr-1295	120	37	consumed	consume	VERB
gssr-1295	120	38	per	per	ADP
gssr-1295	120	39	₦	₦	X
gssr-1295	120	40	1	1	NUM
gssr-1295	120	41	million	million	NUM
gssr-1295	120	42	revenue	revenue	NOUN
gssr-1295	120	43	)	)	PUNCT
gssr-1295	120	44	,	,	PUNCT
gssr-1295	120	45	and	and	CCONJ
gssr-1295	120	46	esg	esg	NOUN
gssr-1295	120	47	compliance	compliance	NOUN
gssr-1295	120	48	(	(	PUNCT
gssr-1295	120	49	ngx	ngx	PROPN
gssr-1295	120	50	's	's	PART
gssr-1295	120	51	0	0	NUM
gssr-1295	120	52	-	-	SYM
gssr-1295	120	53	100	100	NUM
gssr-1295	120	54	%	%	NOUN
gssr-1295	120	55	disclosure	disclosure	NOUN
gssr-1295	120	56	score	score	NOUN
gssr-1295	120	57	)	)	PUNCT
gssr-1295	120	58	.	.	PUNCT
gssr-1295	121	1	control	control	NOUN
gssr-1295	121	2	variables	variable	NOUN
gssr-1295	121	3	account	account	VERB
gssr-1295	121	4	for	for	ADP
gssr-1295	121	5	firm	firm	ADJ
gssr-1295	121	6	size	size	NOUN
gssr-1295	121	7	,	,	PUNCT
gssr-1295	121	8	leverage	leverage	NOUN
gssr-1295	121	9	,	,	PUNCT
gssr-1295	121	10	and	and	CCONJ
gssr-1295	121	11	commodity	commodity	NOUN
gssr-1295	121	12	price	price	NOUN
gssr-1295	121	13	exposure	exposure	NOUN
gssr-1295	121	14	using	use	VERB
gssr-1295	121	15	cbn	cbn	PROPN
gssr-1295	121	16	sectoral	sectoral	ADJ
gssr-1295	121	17	reports	report	NOUN
gssr-1295	121	18	.	.	PUNCT
gssr-1295	122	1	these	these	DET
gssr-1295	122	2	operationalizations	operationalization	NOUN
gssr-1295	122	3	reflect	reflect	VERB
gssr-1295	122	4	nigeria	nigeria	PROPN
gssr-1295	122	5	's	's	PART
gssr-1295	122	6	specific	specific	ADJ
gssr-1295	122	7	context	context	NOUN
gssr-1295	122	8	,	,	PUNCT
gssr-1295	122	9	particularly	particularly	ADV
gssr-1295	122	10	the	the	DET
gssr-1295	122	11	diesel	diesel	NOUN
gssr-1295	122	12	dependence	dependence	NOUN
gssr-1295	122	13	metric	metric	NOUN
gssr-1295	122	14	that	that	PRON
gssr-1295	122	15	captures	capture	VERB
gssr-1295	122	16	the	the	DET
gssr-1295	122	17	operational	operational	ADJ
gssr-1295	122	18	reality	reality	NOUN
gssr-1295	122	19	of	of	ADP
gssr-1295	122	20	persistent	persistent	ADJ
gssr-1295	122	21	grid	grid	NOUN
gssr-1295	122	22	unreliability	unreliability	NOUN
gssr-1295	122	23	.	.	PUNCT
gssr-1295	123	1	table	table	NOUN
gssr-1295	123	2	1	1	NUM
gssr-1295	123	3	:	:	PUNCT
gssr-1295	123	4	variable	variable	ADJ
gssr-1295	123	5	measurement	measurement	NOUN
gssr-1295	123	6	variable	variable	PROPN
gssr-1295	123	7	measurement	measurement	PROPN
gssr-1295	123	8	scholarly	scholarly	ADJ
gssr-1295	123	9	source	source	NOUN
gssr-1295	123	10	strategic	strategic	ADJ
gssr-1295	123	11	tension	tension	NOUN
gssr-1295	123	12	index	index	NOUN
gssr-1295	123	13	(	(	PUNCT
gssr-1295	123	14	dv	dv	PROPN
gssr-1295	123	15	)	)	PUNCT
gssr-1295	123	16	annual	annual	ADJ
gssr-1295	123	17	standard	standard	ADJ
gssr-1295	123	18	deviation	deviation	NOUN
gssr-1295	123	19	(	(	PUNCT
gssr-1295	123	20	σ	σ	NOUN
gssr-1295	123	21	)	)	PUNCT
gssr-1295	123	22	of	of	ADP
gssr-1295	123	23	quarterly	quarterly	ADJ
gssr-1295	123	24	ebitda	ebitda	NOUN
gssr-1295	123	25	margins	margin	NOUN
gssr-1295	123	26	following	follow	VERB
gssr-1295	123	27	a	a	DET
gssr-1295	123	28	firm	firm	NOUN
gssr-1295	123	29	’s	’s	PART
gssr-1295	123	30	net	net	ADJ
gssr-1295	123	31	-	-	PUNCT
gssr-1295	123	32	zero	zero	NUM
gssr-1295	123	33	commitment	commitment	NOUN
gssr-1295	123	34	.	.	PUNCT
gssr-1295	124	1	smith	smith	PROPN
gssr-1295	124	2	&	&	CCONJ
gssr-1295	124	3	lewis	lewis	PROPN
gssr-1295	124	4	(	(	PUNCT
gssr-1295	124	5	2011	2011	NUM
gssr-1295	124	6	)	)	PUNCT
gssr-1295	124	7	;	;	PUNCT
gssr-1295	124	8	ebrahim	ebrahim	PROPN
gssr-1295	124	9	&	&	CCONJ
gssr-1295	124	10	rangan	rangan	PROPN
gssr-1295	124	11	(	(	PUNCT
gssr-1295	124	12	2023	2023	NUM
gssr-1295	124	13	)	)	PUNCT
gssr-1295	124	14	decarbonization	decarbonization	NOUN
gssr-1295	124	15	commitment	commitment	NOUN
gssr-1295	124	16	%	%	NOUN
gssr-1295	124	17	of	of	ADP
gssr-1295	124	18	total	total	ADJ
gssr-1295	124	19	revenue	revenue	NOUN
gssr-1295	124	20	allocated	allocate	VERB
gssr-1295	124	21	to	to	ADP
gssr-1295	124	22	science	science	NOUN
gssr-1295	124	23	-	-	PUNCT
gssr-1295	124	24	based	base	VERB
gssr-1295	124	25	targets	target	NOUN
gssr-1295	124	26	initiative	initiative	NOUN
gssr-1295	124	27	(	(	PUNCT
gssr-1295	124	28	sbti)-aligned	sbti)-aligne	VERB
gssr-1295	124	29	emissionsreduction	emissionsreduction	NOUN
gssr-1295	124	30	projects	project	NOUN
gssr-1295	124	31	.	.	PUNCT
gssr-1295	125	1	eccles	eccles	PROPN
gssr-1295	125	2	,	,	PUNCT
gssr-1295	125	3	kastrapeli	kastrapeli	PROPN
gssr-1295	125	4	,	,	PUNCT
gssr-1295	125	5	&	&	CCONJ
gssr-1295	125	6	potter	potter	PROPN
gssr-1295	125	7	(	(	PUNCT
gssr-1295	125	8	2023	2023	NUM
gssr-1295	125	9	)	)	PUNCT
gssr-1295	125	10	;	;	PUNCT
gssr-1295	125	11	uche	uche	PROPN
gssr-1295	125	12	,	,	PUNCT
gssr-1295	125	13	okoli	okoli	NOUN
gssr-1295	125	14	,	,	PUNCT
gssr-1295	125	15	&	&	CCONJ
gssr-1295	125	16	eze	eze	X
gssr-1295	125	17	(	(	PUNCT
gssr-1295	125	18	2024	2024	NUM
gssr-1295	125	19	)	)	PUNCT
gssr-1295	125	20	fossil	fossil	NOUN
gssr-1295	125	21	fuel	fuel	NOUN
gssr-1295	125	22	dependence	dependence	NOUN
gssr-1295	125	23	liters	liter	NOUN
gssr-1295	125	24	of	of	ADP
gssr-1295	125	25	diesel	diesel	NOUN
gssr-1295	125	26	consumed	consume	VERB
gssr-1295	125	27	per	per	ADP
gssr-1295	125	28	₦	₦	X
gssr-1295	125	29	1	1	NUM
gssr-1295	125	30	million	million	NUM
gssr-1295	125	31	of	of	ADP
gssr-1295	125	32	output	output	NOUN
gssr-1295	125	33	value	value	NOUN
gssr-1295	125	34	.	.	PUNCT
gssr-1295	126	1	babatunde	babatunde	NOUN
gssr-1295	126	2	,	,	PUNCT
gssr-1295	126	3	oyedepo	oyedepo	NOUN
gssr-1295	126	4	,	,	PUNCT
gssr-1295	126	5	&	&	CCONJ
gssr-1295	126	6	adesanya	adesanya	PROPN
gssr-1295	126	7	(	(	PUNCT
gssr-1295	126	8	2024	2024	NUM
gssr-1295	126	9	)	)	PUNCT
gssr-1295	126	10	;	;	PUNCT
gssr-1295	126	11	okafor	okafor	PROPN
gssr-1295	126	12	,	,	PUNCT
gssr-1295	126	13	adegbite	adegbite	ADJ
gssr-1295	126	14	,	,	PUNCT
gssr-1295	126	15	&	&	CCONJ
gssr-1295	126	16	nakpodia	nakpodia	PROPN
gssr-1295	126	17	(	(	PUNCT
gssr-1295	126	18	2023	2023	NUM
gssr-1295	126	19	)	)	PUNCT
gssr-1295	126	20	regulatory	regulatory	ADJ
gssr-1295	126	21	pressure	pressure	NOUN
gssr-1295	126	22	score	score	NOUN
gssr-1295	126	23	(	(	PUNCT
gssr-1295	126	24	0–100	0–100	NUM
gssr-1295	126	25	%	%	NOUN
gssr-1295	126	26	)	)	PUNCT
gssr-1295	126	27	based	base	VERB
gssr-1295	126	28	on	on	ADP
gssr-1295	126	29	ngxmandated	ngxmandate	VERB
gssr-1295	126	30	esg	esg	PROPN
gssr-1295	126	31	disclosure	disclosure	NOUN
gssr-1295	126	32	compliance	compliance	NOUN
gssr-1295	126	33	checklist	checklist	NOUN
gssr-1295	126	34	.	.	PUNCT
gssr-1295	127	1	eze	eze	PROPN
gssr-1295	127	2	,	,	PUNCT
gssr-1295	127	3	okoli	okoli	NOUN
gssr-1295	127	4	,	,	PUNCT
gssr-1295	127	5	&	&	CCONJ
gssr-1295	127	6	uche	uche	PROPN
gssr-1295	127	7	(	(	PUNCT
gssr-1295	127	8	2024	2024	NUM
gssr-1295	127	9	)	)	PUNCT
gssr-1295	127	10	;	;	PUNCT
gssr-1295	127	11	nwankwo	nwankwo	NOUN
gssr-1295	127	12	,	,	PUNCT
gssr-1295	127	13	ezeabasili	ezeabasili	NOUN
gssr-1295	127	14	,	,	PUNCT
gssr-1295	127	15	&	&	CCONJ
gssr-1295	127	16	okoro	okoro	PROPN
gssr-1295	127	17	(	(	PUNCT
gssr-1295	127	18	2023	2023	NUM
gssr-1295	127	19	)	)	PUNCT
gssr-1295	127	20	firm	firm	ADJ
gssr-1295	127	21	size	size	NOUN
gssr-1295	127	22	(	(	PUNCT
gssr-1295	127	23	control	control	NOUN
gssr-1295	127	24	)	)	PUNCT
gssr-1295	127	25	natural	natural	ADJ
gssr-1295	127	26	logarithm	logarithm	NOUN
gssr-1295	127	27	of	of	ADP
gssr-1295	127	28	total	total	ADJ
gssr-1295	127	29	assets	asset	NOUN
gssr-1295	127	30	reported	report	VERB
gssr-1295	127	31	in	in	ADP
gssr-1295	127	32	audited	audit	VERB
gssr-1295	127	33	annual	annual	ADJ
gssr-1295	127	34	statements	statement	NOUN
gssr-1295	127	35	.	.	PUNCT
gssr-1295	128	1	trigeorgis	trigeorgis	NOUN
gssr-1295	128	2	(	(	PUNCT
gssr-1295	128	3	1996	1996	NUM
gssr-1295	128	4	)	)	PUNCT
gssr-1295	128	5	;	;	PUNCT
gssr-1295	128	6	omodia	omodia	NOUN
gssr-1295	128	7	,	,	PUNCT
gssr-1295	128	8	aliyu	aliyu	NOUN
gssr-1295	128	9	,	,	PUNCT
gssr-1295	128	10	&	&	CCONJ
gssr-1295	128	11	hassan	hassan	PROPN
gssr-1295	128	12	(	(	PUNCT
gssr-1295	128	13	2023	2023	NUM
gssr-1295	128	14	)	)	PUNCT
gssr-1295	128	15	leverage	leverage	NOUN
gssr-1295	128	16	(	(	PUNCT
gssr-1295	128	17	control	control	NOUN
gssr-1295	128	18	)	)	PUNCT
gssr-1295	128	19	total	total	ADJ
gssr-1295	128	20	debt	debt	NOUN
gssr-1295	128	21	divided	divide	VERB
gssr-1295	128	22	by	by	ADP
gssr-1295	128	23	total	total	ADJ
gssr-1295	128	24	equity	equity	NOUN
gssr-1295	128	25	(	(	PUNCT
gssr-1295	128	26	debt	debt	NOUN
gssr-1295	128	27	-	-	PUNCT
gssr-1295	128	28	to	to	ADP
gssr-1295	128	29	-	-	PUNCT
gssr-1295	128	30	equity	equity	NOUN
gssr-1295	128	31	ratio	ratio	NOUN
gssr-1295	128	32	)	)	PUNCT
gssr-1295	128	33	.	.	PUNCT
gssr-1295	129	1	gatsi	gatsi	PROPN
gssr-1295	129	2	,	,	PUNCT
gssr-1295	129	3	gadzo	gadzo	PROPN
gssr-1295	129	4	,	,	PUNCT
gssr-1295	129	5	&	&	CCONJ
gssr-1295	129	6	akoto	akoto	PROPN
gssr-1295	129	7	(	(	PUNCT
gssr-1295	129	8	2021	2021	NUM
gssr-1295	129	9	)	)	PUNCT
gssr-1295	129	10	;	;	PUNCT
gssr-1295	129	11	uche	uche	PROPN
gssr-1295	129	12	,	,	PUNCT
gssr-1295	129	13	okoli	okoli	NOUN
gssr-1295	129	14	,	,	PUNCT
gssr-1295	129	15	&	&	CCONJ
gssr-1295	129	16	eze	eze	X
gssr-1295	129	17	(	(	PUNCT
gssr-1295	129	18	2024	2024	NUM
gssr-1295	129	19	)	)	PUNCT
gssr-1295	129	20	commodity	commodity	NOUN
gssr-1295	129	21	exposure	exposure	NOUN
gssr-1295	129	22	(	(	PUNCT
gssr-1295	129	23	control	control	NOUN
gssr-1295	129	24	)	)	PUNCT
gssr-1295	129	25	share	share	NOUN
gssr-1295	129	26	of	of	ADP
gssr-1295	129	27	total	total	ADJ
gssr-1295	129	28	cost	cost	NOUN
gssr-1295	129	29	attributable	attributable	ADJ
gssr-1295	129	30	to	to	ADP
gssr-1295	129	31	raw	raw	ADJ
gssr-1295	129	32	material	material	NOUN
gssr-1295	129	33	inputs	input	NOUN
gssr-1295	129	34	with	with	ADP
gssr-1295	129	35	volatile	volatile	ADJ
gssr-1295	129	36	prices	price	NOUN
gssr-1295	129	37	(	(	PUNCT
gssr-1295	129	38	e.g.	e.g.	ADV
gssr-1295	129	39	,	,	PUNCT
gssr-1295	129	40	maize	maize	NOUN
gssr-1295	129	41	,	,	PUNCT
gssr-1295	129	42	cassava	cassava	NOUN
gssr-1295	129	43	)	)	PUNCT
gssr-1295	129	44	.	.	PUNCT
gssr-1295	130	1	ugwu	ugwu	PROPN
gssr-1295	130	2	&	&	CCONJ
gssr-1295	130	3	adejumo	adejumo	PROPN
gssr-1295	130	4	(	(	PUNCT
gssr-1295	130	5	2024	2024	NUM
gssr-1295	130	6	)	)	PUNCT
gssr-1295	130	7	;	;	PUNCT
gssr-1295	130	8	hahn	hahn	PROPN
gssr-1295	130	9	et	et	PROPN
gssr-1295	130	10	al	al	PROPN
gssr-1295	130	11	.	.	PROPN
gssr-1295	131	1	(	(	PUNCT
gssr-1295	131	2	2015	2015	NUM
gssr-1295	131	3	)	)	PUNCT
gssr-1295	131	4	source	source	NOUN
gssr-1295	131	5	:	:	PUNCT
gssr-1295	131	6	developed	develop	VERB
gssr-1295	131	7	by	by	ADP
gssr-1295	131	8	the	the	DET
gssr-1295	131	9	researcher	researcher	NOUN
gssr-1295	131	10	,	,	PUNCT
gssr-1295	131	11	2025	2025	NUM
gssr-1295	131	12	the	the	DET
gssr-1295	131	13	analysis	analysis	NOUN
gssr-1295	131	14	employs	employ	VERB
gssr-1295	131	15	three	three	NUM
gssr-1295	131	16	complementary	complementary	ADJ
gssr-1295	131	17	econometric	econometric	ADJ
gssr-1295	131	18	models	model	NOUN
gssr-1295	131	19	in	in	ADP
gssr-1295	131	20	stata	stata	NOUN
gssr-1295	131	21	18	18	NUM
gssr-1295	131	22	.	.	PUNCT
gssr-1295	132	1	first	first	ADV
gssr-1295	132	2	,	,	PUNCT
gssr-1295	132	3	a	a	DET
gssr-1295	132	4	dynamic	dynamic	ADJ
gssr-1295	132	5	panel	panel	NOUN
gssr-1295	132	6	regression	regression	NOUN
gssr-1295	132	7	using	use	VERB
gssr-1295	132	8	the	the	DET
gssr-1295	132	9	blundell	blundell	NOUN
gssr-1295	132	10	-	-	PUNCT
gssr-1295	132	11	bond	bond	NOUN
gssr-1295	132	12	system	system	NOUN
gssr-1295	132	13	gmm	gmm	PROPN
gssr-1295	132	14	estimator	estimator	NOUN
gssr-1295	132	15	addresses	address	VERB
gssr-1295	132	16	endogeneity	endogeneity	NOUN
gssr-1295	132	17	concerns	concern	NOUN
gssr-1295	132	18	while	while	SCONJ
gssr-1295	132	19	accounting	account	VERB
gssr-1295	132	20	for	for	ADP
gssr-1295	132	21	volatility	volatility	NOUN
gssr-1295	132	22	persistence	persistence	NOUN
gssr-1295	132	23	.	.	PUNCT
gssr-1295	133	1	second	second	ADJ
gssr-1295	133	2	,	,	PUNCT
gssr-1295	133	3	quantile	quantile	ADJ
gssr-1295	133	4	regression	regression	NOUN
gssr-1295	133	5	examines	examine	VERB
gssr-1295	133	6	whether	whether	SCONJ
gssr-1295	133	7	decarbonization	decarbonization	NOUN
gssr-1295	133	8	effects	effect	NOUN
gssr-1295	133	9	differ	differ	VERB
gssr-1295	133	10	for	for	ADP
gssr-1295	133	11	high	high	ADJ
gssr-1295	133	12	-	-	PUNCT
gssr-1295	133	13	volatility	volatility	NOUN
gssr-1295	133	14	versus	versus	ADP
gssr-1295	133	15	stable	stable	ADJ
gssr-1295	133	16	firms	firm	NOUN
gssr-1295	133	17	.	.	PUNCT
gssr-1295	134	1	third	third	ADJ
gssr-1295	134	2	,	,	PUNCT
gssr-1295	134	3	structural	structural	ADJ
gssr-1295	134	4	break	break	NOUN
gssr-1295	134	5	tests	test	NOUN
gssr-1295	134	6	identify	identify	VERB
gssr-1295	134	7	whether	whether	SCONJ
gssr-1295	134	8	relationships	relationship	NOUN
gssr-1295	134	9	changed	change	VERB
gssr-1295	134	10	significantly	significantly	ADV
gssr-1295	134	11	after	after	ADP
gssr-1295	134	12	nigeria	nigeria	PROPN
gssr-1295	134	13	's	's	PART
gssr-1295	134	14	2021	2021	NUM
gssr-1295	134	15	ngx	ngx	PROPN
gssr-1295	134	16	esg	esg	PROPN
gssr-1295	134	17	mandate	mandate	NOUN
gssr-1295	134	18	.	.	PUNCT
gssr-1295	135	1	robustness	robustness	NOUN
gssr-1295	135	2	checks	check	NOUN
gssr-1295	135	3	include	include	VERB
gssr-1295	135	4	alternative	alternative	ADJ
gssr-1295	135	5	volatility	volatility	NOUN
gssr-1295	135	6	measures	measure	NOUN
gssr-1295	135	7	(	(	PUNCT
gssr-1295	135	8	roa	roa	PROPN
gssr-1295	135	9	σ	σ	PROPN
gssr-1295	135	10	,	,	PUNCT
gssr-1295	135	11	earnings	earning	NOUN
gssr-1295	135	12	-	-	PUNCT
gssr-1295	135	13	at	at	ADP
gssr-1295	135	14	-	-	PUNCT
gssr-1295	135	15	risk	risk	NOUN
gssr-1295	135	16	)	)	PUNCT
gssr-1295	135	17	and	and	CCONJ
gssr-1295	135	18	instrumental	instrumental	ADJ
gssr-1295	135	19	variable	variable	ADJ
gssr-1295	135	20	analysis	analysis	NOUN
gssr-1295	135	21	using	use	VERB
gssr-1295	135	22	eu	eu	PROPN
gssr-1295	135	23	carbon	carbon	NOUN
gssr-1295	135	24	border	border	NOUN
gssr-1295	135	25	exposure	exposure	NOUN
gssr-1295	135	26	as	as	ADP
gssr-1295	135	27	an	an	DET
gssr-1295	135	28	exogenous	exogenous	ADJ
gssr-1295	135	29	shock	shock	NOUN
gssr-1295	135	30	.	.	PUNCT
gssr-1295	136	1	the	the	DET
gssr-1295	136	2	exclusive	exclusive	ADJ
gssr-1295	136	3	use	use	NOUN
gssr-1295	136	4	of	of	ADP
gssr-1295	136	5	regulatory	regulatory	ADJ
gssr-1295	136	6	datasets	dataset	NOUN
gssr-1295	136	7	ensures	ensure	VERB
gssr-1295	136	8	full	full	ADJ
gssr-1295	136	9	transparency	transparency	NOUN
gssr-1295	136	10	,	,	PUNCT
gssr-1295	136	11	with	with	ADP
gssr-1295	136	12	all	all	DET
gssr-1295	136	13	financials	financial	NOUN
gssr-1295	136	14	traceable	traceable	ADJ
gssr-1295	136	15	to	to	ADP
gssr-1295	136	16	ngx	ngx	ADJ
gssr-1295	136	17	filings	filing	NOUN
gssr-1295	136	18	and	and	CCONJ
gssr-1295	136	19	energy	energy	NOUN
gssr-1295	136	20	data	datum	NOUN
gssr-1295	136	21	to	to	ADP
gssr-1295	136	22	nbs	nbs	PROPN
gssr-1295	136	23	publications	publication	NOUN
gssr-1295	136	24	.	.	PUNCT
gssr-1295	137	1	analysis	analysis	NOUN
gssr-1295	137	2	code	code	NOUN
gssr-1295	137	3	and	and	CCONJ
gssr-1295	137	4	derived	derive	VERB
gssr-1295	137	5	variables	variable	NOUN
gssr-1295	137	6	will	will	AUX
gssr-1295	137	7	be	be	AUX
gssr-1295	137	8	archived	archive	VERB
gssr-1295	137	9	on	on	ADP
gssr-1295	137	10	harvard	harvard	PROPN
gssr-1295	137	11	dataverse	dataverse	PROPN
gssr-1295	137	12	,	,	PUNCT
gssr-1295	137	13	enabling	enable	VERB
gssr-1295	137	14	exact	exact	ADJ
gssr-1295	137	15	replication	replication	NOUN
gssr-1295	137	16	.	.	PUNCT
gssr-1295	138	1	this	this	DET
gssr-1295	138	2	methodology	methodology	NOUN
gssr-1295	138	3	advances	advance	VERB
gssr-1295	138	4	emerging	emerge	VERB
gssr-1295	138	5	market	market	NOUN
gssr-1295	138	6	sustainability	sustainability	NOUN
gssr-1295	138	7	research	research	NOUN
gssr-1295	138	8	by	by	ADP
gssr-1295	138	9	demonstrating	demonstrate	VERB
gssr-1295	138	10	how	how	SCONJ
gssr-1295	138	11	to	to	PART
gssr-1295	138	12	extract	extract	VERB
gssr-1295	138	13	rigorous	rigorous	ADJ
gssr-1295	138	14	information	information	NOUN
gssr-1295	138	15	from	from	ADP
gssr-1295	138	16	developing	develop	VERB
gssr-1295	138	17	countries	country	NOUN
gssr-1295	138	18	'	'	PART
gssr-1295	138	19	evolving	evolve	VERB
gssr-1295	138	20	disclosure	disclosure	NOUN
gssr-1295	138	21	ecosystems	ecosystem	NOUN
gssr-1295	138	22	,	,	PUNCT
gssr-1295	138	23	providing	provide	VERB
gssr-1295	138	24	a	a	DET
gssr-1295	138	25	template	template	NOUN
gssr-1295	138	26	for	for	ADP
gssr-1295	138	27	similar	similar	ADJ
gssr-1295	138	28	studies	study	NOUN
gssr-1295	138	29	across	across	ADP
gssr-1295	138	30	africa	africa	PROPN
gssr-1295	138	31	.	.	PUNCT
gssr-1295	139	1	the	the	DET
gssr-1295	139	2	design	design	NOUN
gssr-1295	139	3	's	's	PART
gssr-1295	139	4	strength	strength	NOUN
gssr-1295	139	5	lies	lie	VERB
gssr-1295	139	6	in	in	ADP
gssr-1295	139	7	its	its	PRON
gssr-1295	139	8	combination	combination	NOUN
gssr-1295	139	9	of	of	ADP
gssr-1295	139	10	sophisticated	sophisticated	ADJ
gssr-1295	139	11	techniques	technique	NOUN
gssr-1295	139	12	with	with	ADP
gssr-1295	139	13	context	context	NOUN
gssr-1295	139	14	-	-	PUNCT
gssr-1295	139	15	specific	specific	ADJ
gssr-1295	139	16	metrics	metric	NOUN
gssr-1295	139	17	,	,	PUNCT
gssr-1295	139	18	yielding	yield	VERB
gssr-1295	139	19	results	result	NOUN
gssr-1295	139	20	that	that	PRON
gssr-1295	139	21	are	be	AUX
gssr-1295	139	22	both	both	ADV
gssr-1295	139	23	academically	academically	ADV
gssr-1295	139	24	robust	robust	ADJ
gssr-1295	139	25	and	and	CCONJ
gssr-1295	139	26	immediately	immediately	ADV
gssr-1295	139	27	relevant	relevant	ADJ
gssr-1295	139	28	to	to	ADP
gssr-1295	139	29	nigerian	nigerian	ADJ
gssr-1295	139	30	policymakers	policymaker	NOUN
gssr-1295	139	31	and	and	CCONJ
gssr-1295	139	32	corporate	corporate	ADJ
gssr-1295	139	33	leaders	leader	NOUN
gssr-1295	139	34	navigating	navigate	VERB
gssr-1295	139	35	the	the	DET
gssr-1295	139	36	energy	energy	NOUN
gssr-1295	139	37	transition	transition	NOUN
gssr-1295	139	38	.	.	PUNCT
gssr-1295	140	1	global	global	ADJ
gssr-1295	140	2	sustainability	sustainability	NOUN
gssr-1295	140	3	research	research	NOUN
gssr-1295	140	4	global	global	ADJ
gssr-1295	140	5	scientific	scientific	ADJ
gssr-1295	140	6	research	research	NOUN
gssr-1295	140	7	169	169	NUM
gssr-1295	140	8	model	model	NOUN
gssr-1295	140	9	specification	specification	NOUN
gssr-1295	140	10	building	building	NOUN
gssr-1295	140	11	on	on	ADP
gssr-1295	140	12	the	the	DET
gssr-1295	140	13	dynamic	dynamic	ADJ
gssr-1295	140	14	panel	panel	NOUN
gssr-1295	140	15	structure	structure	NOUN
gssr-1295	140	16	outlined	outline	VERB
gssr-1295	140	17	in	in	ADP
gssr-1295	140	18	the	the	DET
gssr-1295	140	19	methodology	methodology	NOUN
gssr-1295	140	20	,	,	PUNCT
gssr-1295	140	21	the	the	DET
gssr-1295	140	22	model	model	NOUN
gssr-1295	140	23	is	be	AUX
gssr-1295	140	24	specified	specify	VERB
gssr-1295	140	25	as	as	SCONJ
gssr-1295	140	26	follows	follow	VERB
gssr-1295	140	27	:	:	PUNCT
gssr-1295	140	28	ebitda_volatility_it	ebitda_volatility_it	NOUN
gssr-1295	140	29	=	=	SYM
gssr-1295	140	30	α	α	PROPN
gssr-1295	140	31	+	+	X
gssr-1295	140	32	β1	β1	PROPN
gssr-1295	140	33	∗	∗	NOUN
gssr-1295	140	34	decarbinvestment_it	decarbinvestment_it	NOUN
gssr-1295	141	1	+	+	CCONJ
gssr-1295	141	2	β2	β2	NOUN
gssr-1295	141	3	∗	∗	NOUN
gssr-1295	141	4	fossilfueldep_it	fossilfueldep_it	NOUN
gssr-1295	141	5	+	+	CCONJ
gssr-1295	141	6	β3	β3	VERB
gssr-1295	141	7	∗	∗	NOUN
gssr-1295	141	8	regcompliance_it	regcompliance_it	NOUN
gssr-1295	141	9	+	+	CCONJ
gssr-1295	141	10	β4	β4	PROPN
gssr-1295	141	11	∗	∗	NOUN
gssr-1295	141	12	controlvariables_it	controlvariables_it	NOUN
gssr-1295	141	13	+	+	CCONJ
gssr-1295	141	14	μ_i	μ_i	PUNCT
gssr-1295	142	1	+	+	NUM
gssr-1295	142	2	ε_it	ε_it	ADJ
gssr-1295	142	3	where	where	SCONJ
gssr-1295	142	4	:	:	PUNCT
gssr-1295	142	5	ebitda_volatility	ebitda_volatility	ADP
gssr-1295	142	6	=	=	SYM
gssr-1295	142	7	annualized	annualize	VERB
gssr-1295	142	8	standard	standard	ADJ
gssr-1295	142	9	deviation	deviation	NOUN
gssr-1295	142	10	of	of	ADP
gssr-1295	142	11	quarterly	quarterly	ADJ
gssr-1295	142	12	ebitda	ebitda	NOUN
gssr-1295	142	13	margins	margin	NOUN
gssr-1295	142	14	decarbinvestment	decarbinvestment	NOUN
gssr-1295	142	15	=	=	SYM
gssr-1295	142	16	%	%	NOUN
gssr-1295	142	17	of	of	ADP
gssr-1295	142	18	revenue	revenue	NOUN
gssr-1295	142	19	allocated	allocate	VERB
gssr-1295	142	20	to	to	ADP
gssr-1295	142	21	verified	verify	VERB
gssr-1295	142	22	decarbonization	decarbonization	NOUN
gssr-1295	142	23	projects	project	NOUN
gssr-1295	142	24	fossilfueldep	fossilfueldep	NOUN
gssr-1295	142	25	=	=	SYM
gssr-1295	142	26	diesel	diesel	NOUN
gssr-1295	142	27	consumption	consumption	NOUN
gssr-1295	142	28	per	per	ADP
gssr-1295	142	29	₦	₦	X
gssr-1295	142	30	1	1	NUM
gssr-1295	142	31	million	million	NUM
gssr-1295	142	32	revenue	revenue	NOUN
gssr-1295	142	33	regcompliance	regcompliance	NOUN
gssr-1295	142	34	=	=	SYM
gssr-1295	142	35	ngx	ngx	PROPN
gssr-1295	142	36	esg	esg	PROPN
gssr-1295	142	37	compliance	compliance	NOUN
gssr-1295	142	38	score	score	NOUN
gssr-1295	142	39	(	(	PUNCT
gssr-1295	142	40	0	0	NUM
gssr-1295	142	41	-	-	SYM
gssr-1295	142	42	100	100	NUM
gssr-1295	142	43	%	%	NOUN
gssr-1295	142	44	)	)	PUNCT
gssr-1295	143	1	control	control	NOUN
gssr-1295	143	2	variables	variable	NOUN
gssr-1295	143	3	=	=	SYM
gssr-1295	143	4	firm	firm	ADJ
gssr-1295	143	5	size	size	NOUN
gssr-1295	143	6	,	,	PUNCT
gssr-1295	143	7	leverage	leverage	NOUN
gssr-1295	143	8	,	,	PUNCT
gssr-1295	143	9	and	and	CCONJ
gssr-1295	143	10	commodity	commodity	NOUN
gssr-1295	143	11	exposure	exposure	NOUN
gssr-1295	143	12	μ_i	μ_i	NUM
gssr-1295	143	13	=	=	SYM
gssr-1295	143	14	firm	firm	ADJ
gssr-1295	143	15	-	-	PUNCT
gssr-1295	143	16	specific	specific	ADJ
gssr-1295	143	17	effects	effect	NOUN
gssr-1295	143	18	ε_it	ε_it	ADJ
gssr-1295	143	19	=	=	SYM
gssr-1295	143	20	error	error	NOUN
gssr-1295	143	21	term	term	NOUN
gssr-1295	143	22	the	the	DET
gssr-1295	143	23	table	table	NOUN
gssr-1295	143	24	1	1	NUM
gssr-1295	143	25	outlines	outline	VERB
gssr-1295	143	26	the	the	DET
gssr-1295	143	27	variables	variable	NOUN
gssr-1295	143	28	used	use	VERB
gssr-1295	143	29	in	in	ADP
gssr-1295	143	30	the	the	DET
gssr-1295	143	31	study	study	NOUN
gssr-1295	143	32	,	,	PUNCT
gssr-1295	143	33	their	their	PRON
gssr-1295	143	34	operational	operational	ADJ
gssr-1295	143	35	definitions	definition	NOUN
gssr-1295	143	36	,	,	PUNCT
gssr-1295	143	37	and	and	CCONJ
gssr-1295	143	38	the	the	DET
gssr-1295	143	39	scholarly	scholarly	ADJ
gssr-1295	143	40	sources	source	NOUN
gssr-1295	143	41	that	that	PRON
gssr-1295	143	42	informed	inform	VERB
gssr-1295	143	43	their	their	PRON
gssr-1295	143	44	measurement	measurement	NOUN
gssr-1295	143	45	structure	structure	NOUN
gssr-1295	143	46	.	.	PUNCT
gssr-1295	144	1	it	it	PRON
gssr-1295	144	2	includes	include	VERB
gssr-1295	144	3	both	both	CCONJ
gssr-1295	144	4	the	the	DET
gssr-1295	144	5	independent	independent	ADJ
gssr-1295	144	6	and	and	CCONJ
gssr-1295	144	7	control	control	NOUN
gssr-1295	144	8	variables	variable	NOUN
gssr-1295	144	9	referenced	reference	VERB
gssr-1295	144	10	in	in	ADP
gssr-1295	144	11	the	the	DET
gssr-1295	144	12	model	model	NOUN
gssr-1295	144	13	specification	specification	NOUN
gssr-1295	144	14	.	.	PUNCT
gssr-1295	145	1	result	result	NOUN
gssr-1295	145	2	and	and	CCONJ
gssr-1295	145	3	discussion	discussion	NOUN
gssr-1295	145	4	of	of	ADP
gssr-1295	145	5	findings	finding	NOUN
gssr-1295	145	6	this	this	DET
gssr-1295	145	7	document	document	NOUN
gssr-1295	145	8	presents	present	VERB
gssr-1295	145	9	the	the	DET
gssr-1295	145	10	empirical	empirical	ADJ
gssr-1295	145	11	results	result	NOUN
gssr-1295	145	12	based	base	VERB
gssr-1295	145	13	on	on	ADP
gssr-1295	145	14	the	the	DET
gssr-1295	145	15	methodology	methodology	NOUN
gssr-1295	145	16	section	section	NOUN
gssr-1295	145	17	of	of	ADP
gssr-1295	145	18	the	the	DET
gssr-1295	145	19	study	study	NOUN
gssr-1295	145	20	:	:	PUNCT
gssr-1295	145	21	'	'	PUNCT
gssr-1295	145	22	decarbonization	decarbonization	NOUN
gssr-1295	145	23	dilemmas	dilemma	NOUN
gssr-1295	145	24	and	and	CCONJ
gssr-1295	145	25	strategic	strategic	ADJ
gssr-1295	145	26	tensions	tension	NOUN
gssr-1295	145	27	in	in	ADP
gssr-1295	145	28	nigerian	nigerian	ADJ
gssr-1295	145	29	agri	agri	NOUN
gssr-1295	145	30	-	-	PUNCT
gssr-1295	145	31	food	food	NOUN
gssr-1295	145	32	corporate	corporate	ADJ
gssr-1295	145	33	net	net	NOUN
gssr-1295	145	34	-	-	PUNCT
gssr-1295	145	35	zero	zero	NUM
gssr-1295	145	36	pledges	pledge	NOUN
gssr-1295	145	37	'	'	PART
gssr-1295	145	38	.	.	PUNCT
gssr-1295	146	1	the	the	DET
gssr-1295	146	2	analysis	analysis	NOUN
gssr-1295	146	3	draws	draw	VERB
gssr-1295	146	4	on	on	ADP
gssr-1295	146	5	panel	panel	NOUN
gssr-1295	146	6	data	datum	NOUN
gssr-1295	146	7	from	from	ADP
gssr-1295	146	8	62	62	NUM
gssr-1295	146	9	firms	firm	NOUN
gssr-1295	146	10	over	over	ADP
gssr-1295	146	11	a	a	DET
gssr-1295	146	12	six	six	NUM
gssr-1295	146	13	-	-	PUNCT
gssr-1295	146	14	year	year	NOUN
gssr-1295	146	15	period	period	NOUN
gssr-1295	146	16	(	(	PUNCT
gssr-1295	146	17	2018–2023	2018–2023	NUM
gssr-1295	146	18	)	)	PUNCT
gssr-1295	146	19	,	,	PUNCT
gssr-1295	146	20	exploring	explore	VERB
gssr-1295	146	21	the	the	DET
gssr-1295	146	22	effects	effect	NOUN
gssr-1295	146	23	of	of	ADP
gssr-1295	146	24	decarbonization	decarbonization	NOUN
gssr-1295	146	25	investment	investment	NOUN
gssr-1295	146	26	,	,	PUNCT
gssr-1295	146	27	fossil	fossil	NOUN
gssr-1295	146	28	fuel	fuel	NOUN
gssr-1295	146	29	dependence	dependence	NOUN
gssr-1295	146	30	,	,	PUNCT
gssr-1295	146	31	and	and	CCONJ
gssr-1295	146	32	esg	esg	PROPN
gssr-1295	146	33	regulatory	regulatory	ADJ
gssr-1295	146	34	compliance	compliance	NOUN
gssr-1295	146	35	on	on	ADP
gssr-1295	146	36	earnings	earning	NOUN
gssr-1295	146	37	volatility	volatility	NOUN
gssr-1295	146	38	.	.	PUNCT
gssr-1295	147	1	descriptive	descriptive	ADJ
gssr-1295	147	2	trend	trend	NOUN
gssr-1295	147	3	analysis	analysis	NOUN
gssr-1295	147	4	the	the	DET
gssr-1295	147	5	following	follow	VERB
gssr-1295	147	6	chart	chart	NOUN
gssr-1295	147	7	visualizes	visualize	VERB
gssr-1295	147	8	annual	annual	ADJ
gssr-1295	147	9	average	average	ADJ
gssr-1295	147	10	trends	trend	NOUN
gssr-1295	147	11	in	in	ADP
gssr-1295	147	12	key	key	ADJ
gssr-1295	147	13	variables	variable	NOUN
gssr-1295	147	14	derived	derive	VERB
gssr-1295	147	15	from	from	ADP
gssr-1295	147	16	the	the	DET
gssr-1295	147	17	panel	panel	NOUN
gssr-1295	147	18	dataset	dataset	VERB
gssr-1295	147	19	.	.	PUNCT
gssr-1295	148	1	these	these	PRON
gssr-1295	148	2	include	include	VERB
gssr-1295	148	3	ebitda	ebitda	NOUN
gssr-1295	148	4	volatility	volatility	NOUN
gssr-1295	148	5	,	,	PUNCT
gssr-1295	148	6	decarbonization	decarbonization	NOUN
gssr-1295	148	7	investment	investment	NOUN
gssr-1295	148	8	(	(	PUNCT
gssr-1295	148	9	%	%	NOUN
gssr-1295	148	10	of	of	ADP
gssr-1295	148	11	revenue	revenue	NOUN
gssr-1295	148	12	)	)	PUNCT
gssr-1295	148	13	,	,	PUNCT
gssr-1295	148	14	fossil	fossil	NOUN
gssr-1295	148	15	fuel	fuel	NOUN
gssr-1295	148	16	dependence	dependence	NOUN
gssr-1295	148	17	(	(	PUNCT
gssr-1295	148	18	liters	liter	NOUN
gssr-1295	148	19	of	of	ADP
gssr-1295	148	20	diesel	diesel	NOUN
gssr-1295	148	21	per	per	ADP
gssr-1295	148	22	₦	₦	ADP
gssr-1295	148	23	1	1	NUM
gssr-1295	148	24	million	million	NUM
gssr-1295	148	25	output	output	NOUN
gssr-1295	148	26	)	)	PUNCT
gssr-1295	148	27	,	,	PUNCT
gssr-1295	148	28	and	and	CCONJ
gssr-1295	148	29	esg	esg	NOUN
gssr-1295	148	30	compliance	compliance	NOUN
gssr-1295	148	31	scores	score	NOUN
gssr-1295	148	32	.	.	PUNCT
gssr-1295	149	1	global	global	ADJ
gssr-1295	149	2	sustainability	sustainability	NOUN
gssr-1295	149	3	research	research	NOUN
gssr-1295	149	4	global	global	ADJ
gssr-1295	149	5	scientific	scientific	ADJ
gssr-1295	149	6	research	research	NOUN
gssr-1295	149	7	170	170	NUM
gssr-1295	149	8	figure	figure	NOUN
gssr-1295	149	9	1	1	NUM
gssr-1295	149	10	:	:	PUNCT
gssr-1295	149	11	trends	trend	NOUN
gssr-1295	149	12	in	in	ADP
gssr-1295	149	13	strategic	strategic	ADJ
gssr-1295	149	14	and	and	CCONJ
gssr-1295	149	15	environmental	environmental	ADJ
gssr-1295	149	16	metrics	metric	NOUN
gssr-1295	149	17	(	(	PUNCT
gssr-1295	149	18	2018–2023	2018–2023	NUM
gssr-1295	149	19	)	)	PUNCT
gssr-1295	149	20	ebitda	ebitda	NOUN
gssr-1295	149	21	volatility	volatility	NOUN
gssr-1295	149	22	(	(	PUNCT
gssr-1295	149	23	strategic	strategic	ADJ
gssr-1295	149	24	tension	tension	NOUN
gssr-1295	149	25	index	index	NOUN
gssr-1295	149	26	)	)	PUNCT
gssr-1295	149	27	the	the	DET
gssr-1295	149	28	trend	trend	NOUN
gssr-1295	149	29	line	line	NOUN
gssr-1295	149	30	shows	show	VERB
gssr-1295	149	31	that	that	SCONJ
gssr-1295	149	32	ebitda	ebitda	NOUN
gssr-1295	149	33	volatility	volatility	NOUN
gssr-1295	149	34	remained	remained	AUX
gssr-1295	149	35	consistently	consistently	ADV
gssr-1295	149	36	elevated	elevate	VERB
gssr-1295	149	37	across	across	ADP
gssr-1295	149	38	the	the	DET
gssr-1295	149	39	six	six	NUM
gssr-1295	149	40	-	-	PUNCT
gssr-1295	149	41	year	year	NOUN
gssr-1295	149	42	period	period	NOUN
gssr-1295	149	43	,	,	PUNCT
gssr-1295	149	44	with	with	ADP
gssr-1295	149	45	noticeable	noticeable	ADJ
gssr-1295	149	46	peaks	peak	NOUN
gssr-1295	149	47	in	in	ADP
gssr-1295	149	48	2020	2020	NUM
gssr-1295	149	49	and	and	CCONJ
gssr-1295	149	50	again	again	ADV
gssr-1295	149	51	in	in	ADP
gssr-1295	149	52	2022	2022	NUM
gssr-1295	149	53	.	.	PUNCT
gssr-1295	150	1	these	these	DET
gssr-1295	150	2	spikes	spike	NOUN
gssr-1295	150	3	likely	likely	ADV
gssr-1295	150	4	reflect	reflect	VERB
gssr-1295	150	5	periods	period	NOUN
gssr-1295	150	6	of	of	ADP
gssr-1295	150	7	external	external	ADJ
gssr-1295	150	8	shocks	shock	NOUN
gssr-1295	150	9	—	—	PUNCT
gssr-1295	150	10	such	such	ADJ
gssr-1295	150	11	as	as	ADP
gssr-1295	150	12	the	the	DET
gssr-1295	150	13	covid-19	covid-19	PROPN
gssr-1295	150	14	pandemic	pandemic	ADJ
gssr-1295	150	15	or	or	CCONJ
gssr-1295	150	16	diesel	diesel	NOUN
gssr-1295	150	17	price	price	NOUN
gssr-1295	150	18	surges	surge	NOUN
gssr-1295	150	19	—	—	PUNCT
gssr-1295	150	20	which	which	PRON
gssr-1295	150	21	intensified	intensify	VERB
gssr-1295	150	22	internal	internal	ADJ
gssr-1295	150	23	financial	financial	ADJ
gssr-1295	150	24	strain	strain	NOUN
gssr-1295	150	25	.	.	PUNCT
gssr-1295	151	1	high	high	ADJ
gssr-1295	151	2	and	and	CCONJ
gssr-1295	151	3	erratic	erratic	ADJ
gssr-1295	151	4	volatility	volatility	NOUN
gssr-1295	151	5	suggests	suggest	VERB
gssr-1295	151	6	that	that	SCONJ
gssr-1295	151	7	firms	firm	NOUN
gssr-1295	151	8	experienced	experience	VERB
gssr-1295	151	9	persistent	persistent	ADJ
gssr-1295	151	10	strategic	strategic	ADJ
gssr-1295	151	11	tension	tension	NOUN
gssr-1295	151	12	,	,	PUNCT
gssr-1295	151	13	especially	especially	ADV
gssr-1295	151	14	during	during	ADP
gssr-1295	151	15	or	or	CCONJ
gssr-1295	151	16	after	after	ADP
gssr-1295	151	17	decarbonization	decarbonization	NOUN
gssr-1295	151	18	commitments	commitment	NOUN
gssr-1295	151	19	,	,	PUNCT
gssr-1295	151	20	as	as	SCONJ
gssr-1295	151	21	they	they	PRON
gssr-1295	151	22	struggled	struggle	VERB
gssr-1295	151	23	to	to	PART
gssr-1295	151	24	balance	balance	VERB
gssr-1295	151	25	operational	operational	ADJ
gssr-1295	151	26	stability	stability	NOUN
gssr-1295	151	27	with	with	ADP
gssr-1295	151	28	climate	climate	NOUN
gssr-1295	151	29	targets	target	NOUN
gssr-1295	151	30	.	.	PUNCT
gssr-1295	152	1	decarbonization	decarbonization	NOUN
gssr-1295	152	2	investment	investment	NOUN
gssr-1295	152	3	(	(	PUNCT
gssr-1295	152	4	%	%	NOUN
gssr-1295	152	5	of	of	ADP
gssr-1295	152	6	revenue	revenue	NOUN
gssr-1295	152	7	)	)	PUNCT
gssr-1295	152	8	the	the	DET
gssr-1295	152	9	average	average	ADJ
gssr-1295	152	10	investment	investment	NOUN
gssr-1295	152	11	in	in	ADP
gssr-1295	152	12	emissions	emission	NOUN
gssr-1295	152	13	-	-	PUNCT
gssr-1295	152	14	reduction	reduction	NOUN
gssr-1295	152	15	projects	project	NOUN
gssr-1295	152	16	was	be	AUX
gssr-1295	152	17	modest	modest	ADJ
gssr-1295	152	18	and	and	CCONJ
gssr-1295	152	19	largely	largely	ADV
gssr-1295	152	20	flat	flat	ADJ
gssr-1295	152	21	,	,	PUNCT
gssr-1295	152	22	hovering	hover	VERB
gssr-1295	152	23	around	around	ADP
gssr-1295	152	24	1.5	1.5	NUM
gssr-1295	152	25	%	%	NOUN
gssr-1295	152	26	of	of	ADP
gssr-1295	152	27	revenue	revenue	NOUN
gssr-1295	152	28	.	.	PUNCT
gssr-1295	153	1	there	there	PRON
gssr-1295	153	2	is	be	VERB
gssr-1295	153	3	no	no	DET
gssr-1295	153	4	clear	clear	ADJ
gssr-1295	153	5	upward	upward	ADJ
gssr-1295	153	6	trajectory	trajectory	NOUN
gssr-1295	153	7	,	,	PUNCT
gssr-1295	153	8	implying	imply	VERB
gssr-1295	153	9	that	that	SCONJ
gssr-1295	153	10	most	most	ADJ
gssr-1295	153	11	firms	firm	NOUN
gssr-1295	153	12	did	do	AUX
gssr-1295	153	13	not	not	PART
gssr-1295	153	14	increase	increase	VERB
gssr-1295	153	15	their	their	PRON
gssr-1295	153	16	climate	climate	NOUN
gssr-1295	153	17	investments	investment	NOUN
gssr-1295	153	18	over	over	ADP
gssr-1295	153	19	time	time	NOUN
gssr-1295	153	20	.	.	PUNCT
gssr-1295	154	1	this	this	DET
gssr-1295	154	2	stagnation	stagnation	NOUN
gssr-1295	154	3	signals	signal	VERB
gssr-1295	154	4	a	a	DET
gssr-1295	154	5	lack	lack	NOUN
gssr-1295	154	6	of	of	ADP
gssr-1295	154	7	deep	deep	ADJ
gssr-1295	154	8	commitment	commitment	NOUN
gssr-1295	154	9	or	or	CCONJ
gssr-1295	154	10	financial	financial	ADJ
gssr-1295	154	11	capacity	capacity	NOUN
gssr-1295	154	12	to	to	PART
gssr-1295	154	13	support	support	VERB
gssr-1295	154	14	transformational	transformational	ADJ
gssr-1295	154	15	change	change	NOUN
gssr-1295	154	16	,	,	PUNCT
gssr-1295	154	17	reinforcing	reinforce	VERB
gssr-1295	154	18	earlier	early	ADJ
gssr-1295	154	19	findings	finding	NOUN
gssr-1295	154	20	that	that	SCONJ
gssr-1295	154	21	most	most	ADJ
gssr-1295	154	22	firms	firm	NOUN
gssr-1295	154	23	are	be	AUX
gssr-1295	154	24	decarbonizing	decarbonize	VERB
gssr-1295	154	25	more	more	ADV
gssr-1295	154	26	in	in	ADP
gssr-1295	154	27	rhetoric	rhetoric	NOUN
gssr-1295	154	28	than	than	ADP
gssr-1295	154	29	in	in	ADP
gssr-1295	154	30	resource	resource	NOUN
gssr-1295	154	31	allocation	allocation	NOUN
gssr-1295	154	32	.	.	PUNCT
gssr-1295	155	1	fossil	fossil	NOUN
gssr-1295	155	2	fuel	fuel	NOUN
gssr-1295	155	3	dependence	dependence	NOUN
gssr-1295	155	4	(	(	PUNCT
gssr-1295	155	5	liters/₦1	liters/₦1	X
gssr-1295	155	6	m	m	VERB
gssr-1295	155	7	output	output	NOUN
gssr-1295	155	8	)	)	PUNCT
gssr-1295	155	9	this	this	DET
gssr-1295	155	10	metric	metric	NOUN
gssr-1295	155	11	remained	remain	VERB
gssr-1295	155	12	high	high	ADJ
gssr-1295	155	13	,	,	PUNCT
gssr-1295	155	14	with	with	ADP
gssr-1295	155	15	only	only	ADJ
gssr-1295	155	16	slight	slight	ADJ
gssr-1295	155	17	improvement	improvement	NOUN
gssr-1295	155	18	observed	observe	VERB
gssr-1295	155	19	toward	toward	ADP
gssr-1295	155	20	2023	2023	NUM
gssr-1295	155	21	.	.	PUNCT
gssr-1295	156	1	the	the	DET
gssr-1295	156	2	stubborn	stubborn	ADJ
gssr-1295	156	3	persistence	persistence	NOUN
gssr-1295	156	4	of	of	ADP
gssr-1295	156	5	diesel	diesel	NOUN
gssr-1295	156	6	reliance	reliance	NOUN
gssr-1295	156	7	reflects	reflect	VERB
gssr-1295	156	8	nigeria	nigeria	PROPN
gssr-1295	156	9	’s	’s	PART
gssr-1295	156	10	unreliable	unreliable	ADJ
gssr-1295	156	11	electricity	electricity	NOUN
gssr-1295	156	12	grid	grid	NOUN
gssr-1295	156	13	and	and	CCONJ
gssr-1295	156	14	the	the	DET
gssr-1295	156	15	absence	absence	NOUN
gssr-1295	156	16	of	of	ADP
gssr-1295	156	17	affordable	affordable	ADJ
gssr-1295	156	18	clean	clean	ADJ
gssr-1295	156	19	energy	energy	NOUN
gssr-1295	156	20	alternatives	alternative	NOUN
gssr-1295	156	21	.	.	PUNCT
gssr-1295	157	1	as	as	ADP
gssr-1295	157	2	a	a	DET
gssr-1295	157	3	global	global	ADJ
gssr-1295	157	4	sustainability	sustainability	NOUN
gssr-1295	157	5	research	research	NOUN
gssr-1295	157	6	global	global	ADJ
gssr-1295	157	7	scientific	scientific	ADJ
gssr-1295	157	8	research	research	NOUN
gssr-1295	157	9	171	171	NUM
gssr-1295	157	10	result	result	NOUN
gssr-1295	157	11	,	,	PUNCT
gssr-1295	157	12	operational	operational	ADJ
gssr-1295	157	13	emissions	emission	NOUN
gssr-1295	157	14	stayed	stay	VERB
gssr-1295	157	15	high	high	ADJ
gssr-1295	157	16	,	,	PUNCT
gssr-1295	157	17	and	and	CCONJ
gssr-1295	157	18	firms	firm	NOUN
gssr-1295	157	19	remained	remain	VERB
gssr-1295	157	20	exposed	expose	VERB
gssr-1295	157	21	to	to	ADP
gssr-1295	157	22	energy	energy	NOUN
gssr-1295	157	23	price	price	NOUN
gssr-1295	157	24	volatility	volatility	NOUN
gssr-1295	157	25	,	,	PUNCT
gssr-1295	157	26	one	one	NUM
gssr-1295	157	27	of	of	ADP
gssr-1295	157	28	the	the	DET
gssr-1295	157	29	key	key	ADJ
gssr-1295	157	30	contributors	contributor	NOUN
gssr-1295	157	31	to	to	PART
gssr-1295	157	32	ebitda	ebitda	VERB
gssr-1295	157	33	instability	instability	NOUN
gssr-1295	157	34	.	.	PUNCT
gssr-1295	158	1	esg	esg	NOUN
gssr-1295	158	2	compliance	compliance	NOUN
gssr-1295	158	3	scores	score	NOUN
gssr-1295	158	4	(	(	PUNCT
gssr-1295	158	5	ngx	ngx	X
gssr-1295	158	6	0–100	0–100	NOUN
gssr-1295	158	7	%	%	NOUN
gssr-1295	158	8	)	)	PUNCT
gssr-1295	158	9	the	the	DET
gssr-1295	158	10	only	only	ADJ
gssr-1295	158	11	metric	metric	NOUN
gssr-1295	158	12	that	that	PRON
gssr-1295	158	13	showed	show	VERB
gssr-1295	158	14	a	a	DET
gssr-1295	158	15	clear	clear	ADJ
gssr-1295	158	16	upward	upward	ADJ
gssr-1295	158	17	trend	trend	NOUN
gssr-1295	158	18	was	be	AUX
gssr-1295	158	19	esg	esg	NOUN
gssr-1295	158	20	compliance	compliance	NOUN
gssr-1295	158	21	.	.	PUNCT
gssr-1295	159	1	after	after	SCONJ
gssr-1295	159	2	the	the	DET
gssr-1295	159	3	nigerian	nigerian	ADJ
gssr-1295	159	4	exchange	exchange	PROPN
gssr-1295	159	5	group	group	NOUN
gssr-1295	159	6	introduced	introduce	VERB
gssr-1295	159	7	stricter	strict	ADJ
gssr-1295	159	8	disclosure	disclosure	NOUN
gssr-1295	159	9	mandates	mandate	NOUN
gssr-1295	159	10	in	in	ADP
gssr-1295	159	11	2021	2021	NUM
gssr-1295	159	12	,	,	PUNCT
gssr-1295	159	13	firms	firm	NOUN
gssr-1295	159	14	gradually	gradually	ADV
gssr-1295	159	15	improved	improve	VERB
gssr-1295	159	16	their	their	PRON
gssr-1295	159	17	reporting	reporting	NOUN
gssr-1295	159	18	practices	practice	NOUN
gssr-1295	159	19	.	.	PUNCT
gssr-1295	160	1	this	this	PRON
gssr-1295	160	2	reflects	reflect	VERB
gssr-1295	160	3	growing	grow	VERB
gssr-1295	160	4	regulatory	regulatory	ADJ
gssr-1295	160	5	influence	influence	NOUN
gssr-1295	160	6	and	and	CCONJ
gssr-1295	160	7	investor	investor	NOUN
gssr-1295	160	8	expectations	expectation	NOUN
gssr-1295	160	9	.	.	PUNCT
gssr-1295	161	1	however	however	ADV
gssr-1295	161	2	,	,	PUNCT
gssr-1295	161	3	even	even	ADV
gssr-1295	161	4	by	by	ADP
gssr-1295	161	5	2023	2023	NUM
gssr-1295	161	6	,	,	PUNCT
gssr-1295	161	7	the	the	DET
gssr-1295	161	8	average	average	ADJ
gssr-1295	161	9	score	score	NOUN
gssr-1295	161	10	still	still	ADV
gssr-1295	161	11	fell	fall	VERB
gssr-1295	161	12	below	below	ADP
gssr-1295	161	13	the	the	DET
gssr-1295	161	14	80	80	NUM
gssr-1295	161	15	%	%	NOUN
gssr-1295	161	16	mark	mark	NOUN
gssr-1295	161	17	,	,	PUNCT
gssr-1295	161	18	indicating	indicate	VERB
gssr-1295	161	19	room	room	NOUN
gssr-1295	161	20	for	for	ADP
gssr-1295	161	21	deeper	deep	ADJ
gssr-1295	161	22	,	,	PUNCT
gssr-1295	161	23	more	more	ADV
gssr-1295	161	24	substantive	substantive	ADJ
gssr-1295	161	25	compliance	compliance	NOUN
gssr-1295	161	26	beyond	beyond	ADP
gssr-1295	161	27	box	box	NOUN
gssr-1295	161	28	-	-	PUNCT
gssr-1295	161	29	ticking	tick	VERB
gssr-1295	161	30	.	.	PUNCT
gssr-1295	162	1	overall	overall	ADJ
gssr-1295	162	2	information	information	NOUN
gssr-1295	162	3	the	the	DET
gssr-1295	162	4	trends	trend	NOUN
gssr-1295	162	5	paint	paint	VERB
gssr-1295	162	6	a	a	DET
gssr-1295	162	7	picture	picture	NOUN
gssr-1295	162	8	of	of	ADP
gssr-1295	162	9	partial	partial	ADJ
gssr-1295	162	10	,	,	PUNCT
gssr-1295	162	11	uneven	uneven	ADJ
gssr-1295	162	12	progress	progress	NOUN
gssr-1295	162	13	.	.	PUNCT
gssr-1295	163	1	while	while	SCONJ
gssr-1295	163	2	external	external	ADJ
gssr-1295	163	3	pressure	pressure	NOUN
gssr-1295	163	4	through	through	ADP
gssr-1295	163	5	esg	esg	NOUN
gssr-1295	163	6	regulation	regulation	NOUN
gssr-1295	163	7	has	have	AUX
gssr-1295	163	8	nudged	nudge	VERB
gssr-1295	163	9	firms	firm	NOUN
gssr-1295	163	10	forward	forward	ADV
gssr-1295	163	11	,	,	PUNCT
gssr-1295	163	12	internal	internal	ADJ
gssr-1295	163	13	investments	investment	NOUN
gssr-1295	163	14	and	and	CCONJ
gssr-1295	163	15	operational	operational	ADJ
gssr-1295	163	16	overhauls	overhaul	NOUN
gssr-1295	163	17	have	have	AUX
gssr-1295	163	18	not	not	PART
gssr-1295	163	19	kept	keep	VERB
gssr-1295	163	20	pace	pace	NOUN
gssr-1295	163	21	.	.	PUNCT
gssr-1295	164	1	strategic	strategic	ADJ
gssr-1295	164	2	tension	tension	NOUN
gssr-1295	164	3	,	,	PUNCT
gssr-1295	164	4	as	as	SCONJ
gssr-1295	164	5	evidenced	evidence	VERB
gssr-1295	164	6	by	by	ADP
gssr-1295	164	7	high	high	ADJ
gssr-1295	164	8	volatility	volatility	NOUN
gssr-1295	164	9	,	,	PUNCT
gssr-1295	164	10	remains	remain	VERB
gssr-1295	164	11	unresolved	unresolved	ADJ
gssr-1295	164	12	,	,	PUNCT
gssr-1295	164	13	driven	drive	VERB
gssr-1295	164	14	by	by	ADP
gssr-1295	164	15	structural	structural	ADJ
gssr-1295	164	16	energy	energy	NOUN
gssr-1295	164	17	challenges	challenge	NOUN
gssr-1295	164	18	and	and	CCONJ
gssr-1295	164	19	underfunded	underfunded	ADJ
gssr-1295	164	20	climate	climate	NOUN
gssr-1295	164	21	strategies	strategy	NOUN
gssr-1295	164	22	.	.	PUNCT
gssr-1295	165	1	the	the	DET
gssr-1295	165	2	table	table	NOUN
gssr-1295	165	3	2	2	NUM
gssr-1295	165	4	below	below	ADP
gssr-1295	165	5	summarizes	summarize	NOUN
gssr-1295	165	6	the	the	DET
gssr-1295	165	7	yearly	yearly	ADJ
gssr-1295	165	8	average	average	ADJ
gssr-1295	165	9	values	value	NOUN
gssr-1295	165	10	for	for	ADP
gssr-1295	165	11	all	all	DET
gssr-1295	165	12	key	key	ADJ
gssr-1295	165	13	variables	variable	NOUN
gssr-1295	165	14	in	in	ADP
gssr-1295	165	15	the	the	DET
gssr-1295	165	16	analysis	analysis	NOUN
gssr-1295	165	17	:	:	PUNCT
gssr-1295	165	18	table	table	NOUN
gssr-1295	165	19	2	2	NUM
gssr-1295	165	20	.	.	PUNCT
gssr-1295	165	21	summary	summary	NOUN
gssr-1295	165	22	of	of	ADP
gssr-1295	165	23	yearly	yearly	ADJ
gssr-1295	165	24	averages	average	NOUN
gssr-1295	165	25	year	year	NOUN
gssr-1295	165	26	ebitda_v	ebitda_v	NOUN
gssr-1295	165	27	olatility	olatility	PROPN
gssr-1295	165	28	decarb	decarb	PROPN
gssr-1295	165	29	investment	investment	NOUN
gssr-1295	165	30	fossil	fossil	NOUN
gssr-1295	165	31	fuel	fuel	NOUN
gssr-1295	165	32	dep	dep	NOUN
gssr-1295	165	33	reg	reg	PROPN
gssr-1295	165	34	compliance	compliance	NOUN
gssr-1295	165	35	firm	firm	NOUN
gssr-1295	165	36	size	size	NOUN
gssr-1295	165	37	leverage	leverage	NOUN
gssr-1295	165	38	commoditye	commoditye	ADJ
gssr-1295	165	39	xposure	xposure	NOUN
gssr-1295	165	40	2018	2018	NUM
gssr-1295	165	41	15.53	15.53	NUM
gssr-1295	165	42	1.55	1.55	NUM
gssr-1295	165	43	39.32	39.32	NUM
gssr-1295	165	44	48.37	48.37	NUM
gssr-1295	165	45	10.11	10.11	NUM
gssr-1295	165	46	0.6	0.6	NUM
gssr-1295	165	47	31.47	31.47	NUM
gssr-1295	165	48	2019	2019	NUM
gssr-1295	165	49	15.5	15.5	NUM
gssr-1295	165	50	1.62	1.62	NUM
gssr-1295	165	51	35.9	35.9	NUM
gssr-1295	165	52	51.02	51.02	NUM
gssr-1295	165	53	9.92	9.92	NUM
gssr-1295	165	54	0.61	0.61	NUM
gssr-1295	165	55	29.19	29.19	NUM
gssr-1295	165	56	2020	2020	NUM
gssr-1295	165	57	14.62	14.62	NUM
gssr-1295	165	58	1.37	1.37	NUM
gssr-1295	165	59	38.79	38.79	NUM
gssr-1295	165	60	51.11	51.11	NUM
gssr-1295	165	61	9.82	9.82	NUM
gssr-1295	165	62	0.59	0.59	NUM
gssr-1295	165	63	32.04	32.04	NUM
gssr-1295	165	64	2021	2021	NUM
gssr-1295	165	65	14.95	14.95	NUM
gssr-1295	165	66	1.38	1.38	NUM
gssr-1295	165	67	38.31	38.31	NUM
gssr-1295	165	68	54.18	54.18	NUM
gssr-1295	165	69	10.21	10.21	NUM
gssr-1295	165	70	0.61	0.61	NUM
gssr-1295	165	71	29.85	29.85	NUM
gssr-1295	165	72	2022	2022	NUM
gssr-1295	165	73	14.89	14.89	NUM
gssr-1295	165	74	1.56	1.56	NUM
gssr-1295	165	75	38.39	38.39	NUM
gssr-1295	165	76	49.55	49.55	NUM
gssr-1295	165	77	9.96	9.96	NUM
gssr-1295	165	78	0.6	0.6	NUM
gssr-1295	165	79	29.92	29.92	NUM
gssr-1295	165	80	2023	2023	NUM
gssr-1295	165	81	15.86	15.86	NUM
gssr-1295	165	82	1.48	1.48	NUM
gssr-1295	165	83	38.64	38.64	NUM
gssr-1295	165	84	51.45	51.45	NUM
gssr-1295	165	85	10.22	10.22	NUM
gssr-1295	165	86	0.62	0.62	NUM
gssr-1295	165	87	32.17	32.17	NUM
gssr-1295	165	88	source	source	NOUN
gssr-1295	165	89	:	:	PUNCT
gssr-1295	165	90	stata	stata	PROPN
gssr-1295	165	91	18	18	NUM
gssr-1295	165	92	output	output	NOUN
gssr-1295	165	93	,	,	PUNCT
gssr-1295	165	94	2025	2025	NUM
gssr-1295	165	95	the	the	DET
gssr-1295	165	96	yearly	yearly	ADJ
gssr-1295	165	97	averages	average	NOUN
gssr-1295	165	98	reveal	reveal	VERB
gssr-1295	165	99	important	important	ADJ
gssr-1295	165	100	dynamics	dynamic	NOUN
gssr-1295	165	101	in	in	ADP
gssr-1295	165	102	how	how	SCONJ
gssr-1295	165	103	nigerian	nigerian	ADJ
gssr-1295	165	104	agri	agri	NOUN
gssr-1295	165	105	-	-	PUNCT
gssr-1295	165	106	food	food	NOUN
gssr-1295	165	107	firms	firm	NOUN
gssr-1295	165	108	have	have	AUX
gssr-1295	165	109	navigated	navigate	VERB
gssr-1295	165	110	their	their	PRON
gssr-1295	165	111	decarbonization	decarbonization	NOUN
gssr-1295	165	112	journeys	journey	NOUN
gssr-1295	165	113	:	:	PUNCT
gssr-1295	165	114	ebitda	ebitda	NOUN
gssr-1295	165	115	volatility	volatility	NOUN
gssr-1295	165	116	remained	remain	VERB
gssr-1295	165	117	relatively	relatively	ADV
gssr-1295	165	118	high	high	ADJ
gssr-1295	165	119	across	across	ADP
gssr-1295	165	120	the	the	DET
gssr-1295	165	121	years	year	NOUN
gssr-1295	165	122	,	,	PUNCT
gssr-1295	165	123	with	with	ADP
gssr-1295	165	124	fluctuations	fluctuation	NOUN
gssr-1295	165	125	suggesting	suggest	VERB
gssr-1295	165	126	persistent	persistent	ADJ
gssr-1295	165	127	financial	financial	ADJ
gssr-1295	165	128	instability	instability	NOUN
gssr-1295	165	129	.	.	PUNCT
gssr-1295	166	1	peaks	peak	NOUN
gssr-1295	166	2	in	in	ADP
gssr-1295	166	3	volatility	volatility	NOUN
gssr-1295	166	4	,	,	PUNCT
gssr-1295	166	5	particularly	particularly	ADV
gssr-1295	166	6	in	in	ADP
gssr-1295	166	7	2020	2020	NUM
gssr-1295	166	8	and	and	CCONJ
gssr-1295	166	9	2022	2022	NUM
gssr-1295	166	10	,	,	PUNCT
gssr-1295	166	11	likely	likely	ADV
gssr-1295	166	12	correspond	correspond	VERB
gssr-1295	166	13	to	to	ADP
gssr-1295	166	14	periods	period	NOUN
gssr-1295	166	15	of	of	ADP
gssr-1295	166	16	economic	economic	ADJ
gssr-1295	166	17	shocks	shock	NOUN
gssr-1295	166	18	,	,	PUNCT
gssr-1295	166	19	energy	energy	NOUN
gssr-1295	166	20	price	price	NOUN
gssr-1295	166	21	hikes	hike	NOUN
gssr-1295	166	22	,	,	PUNCT
gssr-1295	166	23	or	or	CCONJ
gssr-1295	166	24	intensified	intensify	VERB
gssr-1295	166	25	regulatory	regulatory	ADJ
gssr-1295	166	26	enforcement	enforcement	NOUN
gssr-1295	166	27	,	,	PUNCT
gssr-1295	166	28	signaling	signal	VERB
gssr-1295	166	29	elevated	elevated	ADJ
gssr-1295	166	30	strategic	strategic	ADJ
gssr-1295	166	31	tension	tension	NOUN
gssr-1295	166	32	during	during	ADP
gssr-1295	166	33	transition	transition	NOUN
gssr-1295	166	34	phases	phase	NOUN
gssr-1295	166	35	.	.	PUNCT
gssr-1295	167	1	decarbonization	decarbonization	NOUN
gssr-1295	167	2	investment	investment	NOUN
gssr-1295	167	3	(	(	PUNCT
gssr-1295	167	4	%	%	NOUN
gssr-1295	167	5	of	of	ADP
gssr-1295	167	6	revenue	revenue	NOUN
gssr-1295	167	7	)	)	PUNCT
gssr-1295	167	8	stayed	stay	VERB
gssr-1295	167	9	consistently	consistently	ADV
gssr-1295	167	10	low	low	ADJ
gssr-1295	167	11	,	,	PUNCT
gssr-1295	167	12	averaging	average	VERB
gssr-1295	167	13	below	below	ADP
gssr-1295	167	14	the	the	DET
gssr-1295	167	15	recommended	recommend	VERB
gssr-1295	167	16	global	global	ADJ
gssr-1295	167	17	benchmark	benchmark	NOUN
gssr-1295	167	18	of	of	ADP
gssr-1295	167	19	5	5	NUM
gssr-1295	167	20	%	%	NOUN
gssr-1295	167	21	.	.	PUNCT
gssr-1295	168	1	this	this	PRON
gssr-1295	168	2	underscores	underscore	VERB
gssr-1295	168	3	the	the	DET
gssr-1295	168	4	limited	limited	ADJ
gssr-1295	168	5	financial	financial	ADJ
gssr-1295	168	6	commitment	commitment	NOUN
gssr-1295	168	7	by	by	ADP
gssr-1295	168	8	firms	firm	NOUN
gssr-1295	168	9	toward	toward	ADP
gssr-1295	168	10	emissions	emission	NOUN
gssr-1295	168	11	-	-	PUNCT
gssr-1295	168	12	reduction	reduction	NOUN
gssr-1295	168	13	projects	project	NOUN
gssr-1295	168	14	,	,	PUNCT
gssr-1295	168	15	reflecting	reflect	VERB
gssr-1295	168	16	either	either	CCONJ
gssr-1295	168	17	resource	resource	NOUN
gssr-1295	168	18	constraints	constraint	NOUN
gssr-1295	168	19	or	or	CCONJ
gssr-1295	168	20	low	low	ADJ
gssr-1295	168	21	strategic	strategic	ADJ
gssr-1295	168	22	prioritization	prioritization	NOUN
gssr-1295	168	23	of	of	ADP
gssr-1295	168	24	long	long	ADJ
gssr-1295	168	25	-	-	PUNCT
gssr-1295	168	26	term	term	NOUN
gssr-1295	168	27	climate	climate	NOUN
gssr-1295	168	28	investments	investment	NOUN
gssr-1295	168	29	.	.	PUNCT
gssr-1295	169	1	fossil	fossil	NOUN
gssr-1295	169	2	fuel	fuel	NOUN
gssr-1295	169	3	dependence	dependence	NOUN
gssr-1295	169	4	(	(	PUNCT
gssr-1295	169	5	liters	liter	NOUN
gssr-1295	169	6	per	per	ADP
gssr-1295	169	7	₦	₦	NOUN
gssr-1295	169	8	1	1	NUM
gssr-1295	169	9	m	m	NOUN
gssr-1295	169	10	output	output	NOUN
gssr-1295	169	11	)	)	PUNCT
gssr-1295	169	12	showed	show	VERB
gssr-1295	169	13	only	only	ADJ
gssr-1295	169	14	marginal	marginal	ADJ
gssr-1295	169	15	decline	decline	NOUN
gssr-1295	169	16	,	,	PUNCT
gssr-1295	169	17	indicating	indicate	VERB
gssr-1295	169	18	continued	continued	ADJ
gssr-1295	169	19	reliance	reliance	NOUN
gssr-1295	169	20	on	on	ADP
gssr-1295	169	21	diesel	diesel	NOUN
gssr-1295	169	22	-	-	PUNCT
gssr-1295	169	23	powered	power	VERB
gssr-1295	169	24	operations	operation	NOUN
gssr-1295	169	25	.	.	PUNCT
gssr-1295	170	1	despite	despite	SCONJ
gssr-1295	170	2	global	global	ADJ
gssr-1295	170	3	and	and	CCONJ
gssr-1295	170	4	local	local	ADJ
gssr-1295	170	5	emphasis	emphasis	NOUN
gssr-1295	170	6	on	on	ADP
gssr-1295	170	7	clean	clean	ADJ
gssr-1295	170	8	energy	energy	NOUN
gssr-1295	170	9	,	,	PUNCT
gssr-1295	170	10	nigerian	nigerian	ADJ
gssr-1295	170	11	agri	agri	NOUN
gssr-1295	170	12	-	-	PUNCT
gssr-1295	170	13	food	food	NOUN
gssr-1295	170	14	firms	firm	NOUN
gssr-1295	170	15	remain	remain	VERB
gssr-1295	170	16	heavily	heavily	ADV
gssr-1295	170	17	locked	lock	VERB
gssr-1295	170	18	into	into	ADP
gssr-1295	170	19	carbon	carbon	NOUN
gssr-1295	170	20	-	-	PUNCT
gssr-1295	170	21	intensive	intensive	ADJ
gssr-1295	170	22	energy	energy	NOUN
gssr-1295	170	23	sources	source	NOUN
gssr-1295	170	24	due	due	ADP
gssr-1295	170	25	to	to	ADP
gssr-1295	170	26	unreliable	unreliable	ADJ
gssr-1295	170	27	power	power	NOUN
gssr-1295	170	28	infrastructure	infrastructure	NOUN
gssr-1295	170	29	.	.	PUNCT
gssr-1295	171	1	esg	esg	PROPN
gssr-1295	171	2	compliance	compliance	NOUN
gssr-1295	171	3	scores	score	NOUN
gssr-1295	171	4	demonstrated	demonstrate	VERB
gssr-1295	171	5	gradual	gradual	ADJ
gssr-1295	171	6	improvement	improvement	NOUN
gssr-1295	171	7	,	,	PUNCT
gssr-1295	171	8	especially	especially	ADV
gssr-1295	171	9	after	after	ADP
gssr-1295	171	10	2021	2021	NUM
gssr-1295	171	11	,	,	PUNCT
gssr-1295	171	12	likely	likely	ADV
gssr-1295	171	13	driven	drive	VERB
gssr-1295	171	14	by	by	ADP
gssr-1295	171	15	the	the	DET
gssr-1295	171	16	nigerian	nigerian	PROPN
gssr-1295	171	17	exchange	exchange	NOUN
gssr-1295	171	18	group	group	NOUN
gssr-1295	171	19	's	's	PART
gssr-1295	171	20	mandatory	mandatory	ADJ
gssr-1295	171	21	esg	esg	NOUN
gssr-1295	171	22	disclosure	disclosure	NOUN
gssr-1295	171	23	rules	rule	NOUN
gssr-1295	171	24	.	.	PUNCT
gssr-1295	172	1	however	however	ADV
gssr-1295	172	2	,	,	PUNCT
gssr-1295	172	3	average	average	ADJ
gssr-1295	172	4	compliance	compliance	NOUN
gssr-1295	172	5	levels	level	NOUN
gssr-1295	172	6	still	still	ADV
gssr-1295	172	7	fall	fall	VERB
gssr-1295	172	8	short	short	ADV
gssr-1295	172	9	of	of	ADP
gssr-1295	172	10	global	global	ADJ
gssr-1295	172	11	best	good	ADJ
gssr-1295	172	12	practices	practice	NOUN
gssr-1295	172	13	,	,	PUNCT
gssr-1295	172	14	hinting	hint	VERB
gssr-1295	172	15	at	at	ADP
gssr-1295	172	16	challenges	challenge	NOUN
gssr-1295	172	17	in	in	ADP
gssr-1295	172	18	full	full	ADJ
gssr-1295	172	19	institutional	institutional	ADJ
gssr-1295	172	20	adoption	adoption	NOUN
gssr-1295	172	21	and	and	CCONJ
gssr-1295	172	22	possible	possible	ADJ
gssr-1295	172	23	gaps	gap	NOUN
gssr-1295	172	24	in	in	ADP
gssr-1295	172	25	enforcement	enforcement	NOUN
gssr-1295	172	26	or	or	CCONJ
gssr-1295	172	27	capacity	capacity	NOUN
gssr-1295	172	28	.	.	PUNCT
gssr-1295	173	1	the	the	DET
gssr-1295	173	2	data	data	PROPN
gssr-1295	173	3	highlights	highlight	VERB
gssr-1295	173	4	global	global	ADJ
gssr-1295	173	5	sustainability	sustainability	PROPN
gssr-1295	173	6	research	research	NOUN
gssr-1295	173	7	global	global	ADJ
gssr-1295	173	8	scientific	scientific	ADJ
gssr-1295	173	9	research	research	NOUN
gssr-1295	173	10	172	172	NUM
gssr-1295	173	11	a	a	DET
gssr-1295	173	12	disconnect	disconnect	NOUN
gssr-1295	173	13	between	between	ADP
gssr-1295	173	14	climate	climate	NOUN
gssr-1295	173	15	ambition	ambition	NOUN
gssr-1295	173	16	and	and	CCONJ
gssr-1295	173	17	operational	operational	ADJ
gssr-1295	173	18	realities	reality	NOUN
gssr-1295	173	19	.	.	PUNCT
gssr-1295	174	1	while	while	SCONJ
gssr-1295	174	2	regulatory	regulatory	ADJ
gssr-1295	174	3	pressure	pressure	NOUN
gssr-1295	174	4	is	be	AUX
gssr-1295	174	5	slowly	slowly	ADV
gssr-1295	174	6	reshaping	reshape	VERB
gssr-1295	174	7	firm	firm	ADJ
gssr-1295	174	8	behavior	behavior	NOUN
gssr-1295	174	9	,	,	PUNCT
gssr-1295	174	10	the	the	DET
gssr-1295	174	11	financial	financial	ADJ
gssr-1295	174	12	and	and	CCONJ
gssr-1295	174	13	infrastructural	infrastructural	ADJ
gssr-1295	174	14	barriers	barrier	NOUN
gssr-1295	174	15	to	to	ADP
gssr-1295	174	16	meaningful	meaningful	ADJ
gssr-1295	174	17	decarbonization	decarbonization	NOUN
gssr-1295	174	18	remain	remain	VERB
gssr-1295	174	19	significant	significant	ADJ
gssr-1295	174	20	.	.	PUNCT
gssr-1295	175	1	table	table	NOUN
gssr-1295	175	2	3	3	NUM
gssr-1295	175	3	:	:	PUNCT
gssr-1295	175	4	correlation	correlation	NOUN
gssr-1295	175	5	matrix	matrix	NOUN
gssr-1295	175	6	variable	variable	NOUN
gssr-1295	176	1	ebitda	ebitda	NOUN
gssr-1295	176	2	_	_	PROPN
gssr-1295	176	3	v	v	NOUN
gssr-1295	176	4	lag_ebit	lag_ebit	NOUN
gssr-1295	176	5	da_v	da_v	NUM
gssr-1295	176	6	decarb	decarb	NOUN
gssr-1295	176	7	inv	inv	NOUN
gssr-1295	176	8	.	.	PUNCT
gssr-1295	177	1	fossil	fossil	NOUN
gssr-1295	177	2	fuel	fuel	NOUN
gssr-1295	177	3	dep	dep	NOUN
gssr-1295	177	4	reg	reg	PROPN
gssr-1295	177	5	comp	comp	PROPN
gssr-1295	177	6	firm	firm	NOUN
gssr-1295	177	7	size	size	NOUN
gssr-1295	177	8	leverage	leverage	NOUN
gssr-1295	177	9	comm	comm	NOUN
gssr-1295	177	10	.	.	PUNCT
gssr-1295	178	1	exp	exp	PROPN
gssr-1295	178	2	.	.	PROPN
gssr-1295	178	3	ebitda_v	ebitda_v	PROPN
gssr-1295	178	4	1.0	1.0	NUM
gssr-1295	178	5	-0.113	-0.113	NOUN
gssr-1295	178	6	-0.001	-0.001	NUM
gssr-1295	178	7	-0.064	-0.064	NOUN
gssr-1295	178	8	-0.008	-0.008	NOUN
gssr-1295	178	9	0.025	0.025	NUM
gssr-1295	178	10	0.128	0.128	NUM
gssr-1295	178	11	-0.087	-0.087	PUNCT
gssr-1295	178	12	lag_ebitd	lag_ebitd	NOUN
gssr-1295	178	13	a_v	a_v	SYM
gssr-1295	178	14	-0.113	-0.113	NOUN
gssr-1295	179	1	1.0	1.0	NUM
gssr-1295	179	2	0.066	0.066	NUM
gssr-1295	179	3	0.016	0.016	NUM
gssr-1295	179	4	0.028	0.028	NUM
gssr-1295	179	5	0.024	0.024	NUM
gssr-1295	179	6	0.022	0.022	NUM
gssr-1295	179	7	-0.058	-0.058	PUNCT
gssr-1295	179	8	decarb	decarb	PROPN
gssr-1295	179	9	inv	inv	VERB
gssr-1295	179	10	.	.	PUNCT
gssr-1295	180	1	-0.001	-0.001	NOUN
gssr-1295	181	1	0.066	0.066	NUM
gssr-1295	181	2	1.0	1.0	NUM
gssr-1295	181	3	0.076	0.076	NUM
gssr-1295	181	4	-0.038	-0.038	PROPN
gssr-1295	181	5	0.041	0.041	NUM
gssr-1295	181	6	-0.019	-0.019	NUM
gssr-1295	181	7	0.049	0.049	NUM
gssr-1295	181	8	fossil	fossil	NOUN
gssr-1295	181	9	fuel	fuel	NOUN
gssr-1295	181	10	dep	dep	NOUN
gssr-1295	181	11	-0.064	-0.064	PUNCT
gssr-1295	181	12	0.016	0.016	NUM
gssr-1295	181	13	0.076	0.076	NUM
gssr-1295	181	14	1.0	1.0	NUM
gssr-1295	181	15	-0.041	-0.041	PUNCT
gssr-1295	181	16	0.0	0.0	NUM
gssr-1295	181	17	0.074	0.074	NUM
gssr-1295	181	18	-0.052	-0.052	NUM
gssr-1295	181	19	reg	reg	NOUN
gssr-1295	181	20	comp	comp	NOUN
gssr-1295	181	21	-0.008	-0.008	PUNCT
gssr-1295	181	22	0.028	0.028	NUM
gssr-1295	181	23	-0.038	-0.038	X
gssr-1295	181	24	-0.041	-0.041	PUNCT
gssr-1295	181	25	1.0	1.0	NUM
gssr-1295	181	26	0.036	0.036	NUM
gssr-1295	181	27	0.052	0.052	NUM
gssr-1295	181	28	0.049	0.049	NUM
gssr-1295	181	29	firm	firm	ADJ
gssr-1295	181	30	size	size	NOUN
gssr-1295	181	31	0.025	0.025	NUM
gssr-1295	181	32	0.024	0.024	NUM
gssr-1295	181	33	0.041	0.041	NUM
gssr-1295	181	34	0.0	0.0	NUM
gssr-1295	181	35	0.036	0.036	NUM
gssr-1295	181	36	1.0	1.0	NUM
gssr-1295	181	37	0.023	0.023	NUM
gssr-1295	181	38	0.015	0.015	NUM
gssr-1295	181	39	leverage	leverage	NOUN
gssr-1295	181	40	0.128	0.128	NUM
gssr-1295	181	41	0.022	0.022	NUM
gssr-1295	181	42	-0.019	-0.019	PUNCT
gssr-1295	181	43	0.074	0.074	NUM
gssr-1295	181	44	0.052	0.052	NUM
gssr-1295	181	45	0.023	0.023	NUM
gssr-1295	181	46	1.0	1.0	NUM
gssr-1295	181	47	-0.037	-0.037	PUNCT
gssr-1295	182	1	comm	comm	NOUN
gssr-1295	182	2	.	.	PUNCT
gssr-1295	183	1	exp	exp	PROPN
gssr-1295	183	2	.	.	PUNCT
gssr-1295	184	1	-0.087	-0.087	PUNCT
gssr-1295	184	2	-0.058	-0.058	PROPN
gssr-1295	184	3	0.049	0.049	NUM
gssr-1295	184	4	-0.052	-0.052	NUM
gssr-1295	184	5	0.049	0.049	NUM
gssr-1295	184	6	0.015	0.015	NUM
gssr-1295	184	7	-0.037	-0.037	NUM
gssr-1295	184	8	1.0	1.0	NUM
gssr-1295	184	9	source	source	NOUN
gssr-1295	184	10	:	:	PUNCT
gssr-1295	184	11	stata	stata	PROPN
gssr-1295	184	12	18	18	NUM
gssr-1295	184	13	output	output	NOUN
gssr-1295	184	14	,	,	PUNCT
gssr-1295	184	15	2025	2025	NUM
gssr-1295	184	16	the	the	DET
gssr-1295	184	17	correlation	correlation	NOUN
gssr-1295	184	18	matrix	matrix	NOUN
gssr-1295	184	19	reveals	reveal	VERB
gssr-1295	184	20	detailed	detailed	ADJ
gssr-1295	184	21	relationships	relationship	NOUN
gssr-1295	184	22	between	between	ADP
gssr-1295	184	23	ebitda	ebitda	NOUN
gssr-1295	184	24	volatility	volatility	NOUN
gssr-1295	184	25	and	and	CCONJ
gssr-1295	184	26	key	key	ADJ
gssr-1295	184	27	variables	variable	NOUN
gssr-1295	184	28	in	in	ADP
gssr-1295	184	29	nigeria	nigeria	PROPN
gssr-1295	184	30	’s	’s	PART
gssr-1295	184	31	agri	agri	NOUN
gssr-1295	184	32	-	-	PUNCT
gssr-1295	184	33	food	food	NOUN
gssr-1295	184	34	sector	sector	NOUN
gssr-1295	184	35	decarbonization	decarbonization	NOUN
gssr-1295	184	36	efforts	effort	NOUN
gssr-1295	184	37	.	.	PUNCT
gssr-1295	185	1	ebitda	ebitda	NOUN
gssr-1295	185	2	volatility	volatility	NOUN
gssr-1295	185	3	shows	show	VERB
gssr-1295	185	4	minimal	minimal	ADJ
gssr-1295	185	5	linear	linear	ADJ
gssr-1295	185	6	associations	association	NOUN
gssr-1295	185	7	with	with	ADP
gssr-1295	185	8	the	the	DET
gssr-1295	185	9	primary	primary	ADJ
gssr-1295	185	10	independent	independent	ADJ
gssr-1295	185	11	variables	variable	NOUN
gssr-1295	185	12	;	;	PUNCT
gssr-1295	185	13	decarbonization	decarbonization	NOUN
gssr-1295	185	14	investment	investment	NOUN
gssr-1295	185	15	(	(	PUNCT
gssr-1295	185	16	r	r	NOUN
gssr-1295	185	17	=	=	SYM
gssr-1295	185	18	-0.001	-0.001	NUM
gssr-1295	185	19	)	)	PUNCT
gssr-1295	185	20	,	,	PUNCT
gssr-1295	185	21	fossil	fossil	NOUN
gssr-1295	185	22	fuel	fuel	NOUN
gssr-1295	185	23	dependence	dependence	NOUN
gssr-1295	185	24	(	(	PUNCT
gssr-1295	185	25	r	r	NOUN
gssr-1295	185	26	=	=	SYM
gssr-1295	185	27	-0.064	-0.064	NOUN
gssr-1295	185	28	)	)	PUNCT
gssr-1295	185	29	,	,	PUNCT
gssr-1295	185	30	and	and	CCONJ
gssr-1295	185	31	regulatory	regulatory	ADJ
gssr-1295	185	32	compliance	compliance	NOUN
gssr-1295	185	33	(	(	PUNCT
gssr-1295	185	34	r	r	NOUN
gssr-1295	185	35	=	=	SYM
gssr-1295	185	36	-0.008	-0.008	NOUN
gssr-1295	185	37	)	)	PUNCT
gssr-1295	185	38	–	–	PUNCT
gssr-1295	185	39	suggesting	suggest	VERB
gssr-1295	185	40	these	these	DET
gssr-1295	185	41	factors	factor	NOUN
gssr-1295	185	42	alone	alone	ADV
gssr-1295	185	43	do	do	AUX
gssr-1295	185	44	not	not	PART
gssr-1295	185	45	directly	directly	ADV
gssr-1295	185	46	explain	explain	VERB
gssr-1295	185	47	short	short	ADJ
gssr-1295	185	48	-	-	PUNCT
gssr-1295	185	49	term	term	NOUN
gssr-1295	185	50	financial	financial	ADJ
gssr-1295	185	51	instability	instability	NOUN
gssr-1295	185	52	.	.	PUNCT
gssr-1295	186	1	this	this	PRON
gssr-1295	186	2	aligns	align	VERB
gssr-1295	186	3	with	with	ADP
gssr-1295	186	4	paradox	paradox	ADJ
gssr-1295	186	5	theory	theory	NOUN
gssr-1295	186	6	,	,	PUNCT
gssr-1295	186	7	where	where	SCONJ
gssr-1295	186	8	the	the	DET
gssr-1295	186	9	tension	tension	NOUN
gssr-1295	186	10	between	between	ADP
gssr-1295	186	11	sustainability	sustainability	NOUN
gssr-1295	186	12	transitions	transition	NOUN
gssr-1295	186	13	and	and	CCONJ
gssr-1295	186	14	financial	financial	ADJ
gssr-1295	186	15	performance	performance	NOUN
gssr-1295	186	16	creates	create	VERB
gssr-1295	186	17	complex	complex	ADJ
gssr-1295	186	18	,	,	PUNCT
gssr-1295	186	19	non	non	ADJ
gssr-1295	186	20	-	-	ADJ
gssr-1295	186	21	linear	linear	ADJ
gssr-1295	186	22	dynamics	dynamic	NOUN
gssr-1295	186	23	that	that	PRON
gssr-1295	186	24	simple	simple	ADJ
gssr-1295	186	25	correlations	correlation	NOUN
gssr-1295	186	26	can	can	AUX
gssr-1295	186	27	not	not	PART
gssr-1295	186	28	capture	capture	VERB
gssr-1295	186	29	.	.	PUNCT
gssr-1295	187	1	the	the	DET
gssr-1295	187	2	weak	weak	ADJ
gssr-1295	187	3	negative	negative	ADJ
gssr-1295	187	4	correlation	correlation	NOUN
gssr-1295	187	5	between	between	ADP
gssr-1295	187	6	lagged	lag	VERB
gssr-1295	187	7	and	and	CCONJ
gssr-1295	187	8	current	current	ADJ
gssr-1295	187	9	ebitda	ebitda	NOUN
gssr-1295	187	10	volatility	volatility	NOUN
gssr-1295	187	11	(	(	PUNCT
gssr-1295	187	12	r	r	NOUN
gssr-1295	187	13	=	=	SYM
gssr-1295	187	14	-0.113	-0.113	NOUN
gssr-1295	187	15	)	)	PUNCT
gssr-1295	187	16	hints	hint	VERB
gssr-1295	187	17	at	at	ADP
gssr-1295	187	18	mild	mild	ADJ
gssr-1295	187	19	mean	mean	ADJ
gssr-1295	187	20	reversion	reversion	NOUN
gssr-1295	187	21	in	in	ADP
gssr-1295	187	22	financial	financial	ADJ
gssr-1295	187	23	performance	performance	NOUN
gssr-1295	187	24	,	,	PUNCT
gssr-1295	187	25	where	where	SCONJ
gssr-1295	187	26	periods	period	NOUN
gssr-1295	187	27	of	of	ADP
gssr-1295	187	28	instability	instability	NOUN
gssr-1295	187	29	are	be	AUX
gssr-1295	187	30	followed	follow	VERB
gssr-1295	187	31	by	by	ADP
gssr-1295	187	32	marginal	marginal	ADJ
gssr-1295	187	33	stabilization	stabilization	NOUN
gssr-1295	187	34	,	,	PUNCT
gssr-1295	187	35	though	though	SCONJ
gssr-1295	187	36	this	this	DET
gssr-1295	187	37	effect	effect	NOUN
gssr-1295	187	38	remains	remain	VERB
gssr-1295	187	39	modest	modest	ADJ
gssr-1295	187	40	.	.	PUNCT
gssr-1295	188	1	notably	notably	ADV
gssr-1295	188	2	,	,	PUNCT
gssr-1295	188	3	the	the	DET
gssr-1295	188	4	near	near	ADV
gssr-1295	188	5	-	-	PUNCT
gssr-1295	188	6	zero	zero	NUM
gssr-1295	188	7	correlation	correlation	NOUN
gssr-1295	188	8	between	between	ADP
gssr-1295	188	9	decarbonization	decarbonization	NOUN
gssr-1295	188	10	investment	investment	NOUN
gssr-1295	188	11	and	and	CCONJ
gssr-1295	188	12	ebitda	ebitda	NOUN
gssr-1295	188	13	volatility	volatility	NOUN
gssr-1295	188	14	(	(	PUNCT
gssr-1295	188	15	r	r	NOUN
gssr-1295	188	16	=	=	SYM
gssr-1295	188	17	-0.001	-0.001	NOUN
gssr-1295	188	18	)	)	PUNCT
gssr-1295	188	19	indicates	indicate	VERB
gssr-1295	188	20	that	that	SCONJ
gssr-1295	188	21	merely	merely	ADV
gssr-1295	188	22	increasing	increase	VERB
gssr-1295	188	23	climate	climate	NOUN
gssr-1295	188	24	-	-	PUNCT
gssr-1295	188	25	aligned	align	VERB
gssr-1295	188	26	capital	capital	NOUN
gssr-1295	188	27	expenditures	expenditure	NOUN
gssr-1295	188	28	does	do	AUX
gssr-1295	188	29	not	not	PART
gssr-1295	188	30	automatically	automatically	ADV
gssr-1295	188	31	translate	translate	VERB
gssr-1295	188	32	to	to	ADP
gssr-1295	188	33	financial	financial	ADJ
gssr-1295	188	34	stability	stability	NOUN
gssr-1295	188	35	in	in	ADP
gssr-1295	188	36	the	the	DET
gssr-1295	188	37	short	short	ADJ
gssr-1295	188	38	run	run	NOUN
gssr-1295	188	39	.	.	PUNCT
gssr-1295	189	1	this	this	PRON
gssr-1295	189	2	supports	support	VERB
gssr-1295	189	3	existing	exist	VERB
gssr-1295	189	4	findings	finding	NOUN
gssr-1295	189	5	about	about	ADP
gssr-1295	189	6	nigeria	nigeria	PROPN
gssr-1295	189	7	's	's	PART
gssr-1295	189	8	"	"	PUNCT
gssr-1295	189	9	commitment	commitment	NOUN
gssr-1295	189	10	gap	gap	NOUN
gssr-1295	189	11	,	,	PUNCT
gssr-1295	189	12	"	"	PUNCT
gssr-1295	189	13	where	where	SCONJ
gssr-1295	189	14	firms	firm	NOUN
gssr-1295	189	15	make	make	VERB
gssr-1295	189	16	sustainability	sustainability	NOUN
gssr-1295	189	17	pledges	pledge	NOUN
gssr-1295	189	18	without	without	ADP
gssr-1295	189	19	adequate	adequate	ADJ
gssr-1295	189	20	financial	financial	ADJ
gssr-1295	189	21	planning	planning	NOUN
gssr-1295	189	22	(	(	PUNCT
gssr-1295	189	23	adekola	adekola	PROPN
gssr-1295	189	24	,	,	PUNCT
gssr-1295	189	25	2024	2024	NUM
gssr-1295	189	26	)	)	PUNCT
gssr-1295	189	27	.	.	PUNCT
gssr-1295	190	1	similarly	similarly	ADV
gssr-1295	190	2	,	,	PUNCT
gssr-1295	190	3	the	the	DET
gssr-1295	190	4	slight	slight	ADJ
gssr-1295	190	5	negative	negative	ADJ
gssr-1295	190	6	relationship	relationship	NOUN
gssr-1295	190	7	between	between	ADP
gssr-1295	190	8	fossil	fossil	NOUN
gssr-1295	190	9	fuel	fuel	NOUN
gssr-1295	190	10	dependence	dependence	NOUN
gssr-1295	190	11	and	and	CCONJ
gssr-1295	190	12	volatility	volatility	NOUN
gssr-1295	190	13	(	(	PUNCT
gssr-1295	190	14	r	r	NOUN
gssr-1295	190	15	=	=	SYM
gssr-1295	190	16	-0.064	-0.064	NOUN
gssr-1295	190	17	)	)	PUNCT
gssr-1295	190	18	contradicts	contradict	VERB
gssr-1295	190	19	expectations	expectation	NOUN
gssr-1295	190	20	from	from	ADP
gssr-1295	190	21	energy	energy	NOUN
gssr-1295	190	22	economics	economic	NOUN
gssr-1295	190	23	literature	literature	NOUN
gssr-1295	190	24	,	,	PUNCT
gssr-1295	190	25	potentially	potentially	ADV
gssr-1295	190	26	reflecting	reflect	VERB
gssr-1295	190	27	nigerian	nigerian	ADJ
gssr-1295	190	28	firms	firm	NOUN
gssr-1295	190	29	'	'	PART
gssr-1295	190	30	reliance	reliance	NOUN
gssr-1295	190	31	on	on	ADP
gssr-1295	190	32	long	long	ADJ
gssr-1295	190	33	-	-	PUNCT
gssr-1295	190	34	term	term	NOUN
gssr-1295	190	35	diesel	diesel	NOUN
gssr-1295	190	36	contracts	contract	NOUN
gssr-1295	190	37	that	that	PRON
gssr-1295	190	38	temporarily	temporarily	ADV
gssr-1295	190	39	buffer	buffer	VERB
gssr-1295	190	40	against	against	ADP
gssr-1295	190	41	price	price	NOUN
gssr-1295	190	42	shocks	shock	NOUN
gssr-1295	190	43	,	,	PUNCT
gssr-1295	190	44	though	though	SCONJ
gssr-1295	190	45	this	this	DET
gssr-1295	190	46	merit	merit	NOUN
gssr-1295	190	47	further	further	ADJ
gssr-1295	190	48	investigation	investigation	NOUN
gssr-1295	190	49	through	through	ADP
gssr-1295	190	50	interaction	interaction	NOUN
gssr-1295	190	51	effects	effect	NOUN
gssr-1295	190	52	.	.	PUNCT
gssr-1295	191	1	the	the	DET
gssr-1295	191	2	trivial	trivial	ADJ
gssr-1295	191	3	association	association	NOUN
gssr-1295	191	4	between	between	ADP
gssr-1295	191	5	regulatory	regulatory	ADJ
gssr-1295	191	6	compliance	compliance	NOUN
gssr-1295	191	7	and	and	CCONJ
gssr-1295	191	8	volatility	volatility	NOUN
gssr-1295	191	9	(	(	PUNCT
gssr-1295	191	10	r	r	NOUN
gssr-1295	191	11	=	=	SYM
gssr-1295	191	12	-0.008	-0.008	NOUN
gssr-1295	191	13	)	)	PUNCT
gssr-1295	191	14	reinforces	reinforce	VERB
gssr-1295	191	15	concerns	concern	NOUN
gssr-1295	191	16	about	about	ADP
gssr-1295	191	17	nigeria	nigeria	PROPN
gssr-1295	191	18	's	's	PART
gssr-1295	191	19	esg	esg	NOUN
gssr-1295	191	20	framework	framework	NOUN
gssr-1295	191	21	being	be	AUX
gssr-1295	191	22	more	more	ADV
gssr-1295	191	23	symbolic	symbolic	ADJ
gssr-1295	191	24	than	than	ADP
gssr-1295	191	25	substantive	substantive	ADJ
gssr-1295	191	26	(	(	PUNCT
gssr-1295	191	27	okpara	okpara	NOUN
gssr-1295	191	28	,	,	PUNCT
gssr-1295	191	29	2025	2025	NUM
gssr-1295	191	30	)	)	PUNCT
gssr-1295	191	31	,	,	PUNCT
gssr-1295	191	32	as	as	SCONJ
gssr-1295	191	33	higher	high	ADJ
gssr-1295	191	34	compliance	compliance	NOUN
gssr-1295	191	35	scores	score	NOUN
gssr-1295	191	36	show	show	VERB
gssr-1295	191	37	no	no	DET
gssr-1295	191	38	meaningful	meaningful	ADJ
gssr-1295	191	39	link	link	NOUN
gssr-1295	191	40	to	to	ADP
gssr-1295	191	41	improved	improve	VERB
gssr-1295	191	42	financial	financial	ADJ
gssr-1295	191	43	stability	stability	NOUN
gssr-1295	191	44	.	.	PUNCT
gssr-1295	192	1	among	among	ADP
gssr-1295	192	2	control	control	NOUN
gssr-1295	192	3	variables	variable	NOUN
gssr-1295	192	4	,	,	PUNCT
gssr-1295	192	5	leverage	leverage	NOUN
gssr-1295	192	6	demonstrates	demonstrate	VERB
gssr-1295	192	7	the	the	DET
gssr-1295	192	8	strongest	strong	ADJ
gssr-1295	192	9	positive	positive	ADJ
gssr-1295	192	10	correlation	correlation	NOUN
gssr-1295	192	11	with	with	ADP
gssr-1295	192	12	volatility	volatility	NOUN
gssr-1295	192	13	(	(	PUNCT
gssr-1295	192	14	r	r	NOUN
gssr-1295	192	15	=	=	NOUN
gssr-1295	192	16	0.128	0.128	NUM
gssr-1295	192	17	)	)	PUNCT
gssr-1295	192	18	,	,	PUNCT
gssr-1295	192	19	consistent	consistent	ADJ
gssr-1295	192	20	with	with	ADP
gssr-1295	192	21	financial	financial	ADJ
gssr-1295	192	22	theory	theory	NOUN
gssr-1295	192	23	that	that	SCONJ
gssr-1295	192	24	highly	highly	ADV
gssr-1295	192	25	indebted	indebted	ADJ
gssr-1295	192	26	firms	firm	NOUN
gssr-1295	192	27	face	face	VERB
gssr-1295	192	28	greater	great	ADJ
gssr-1295	192	29	earnings	earning	NOUN
gssr-1295	192	30	fluctuations	fluctuation	NOUN
gssr-1295	192	31	.	.	PUNCT
gssr-1295	193	1	conversely	conversely	ADV
gssr-1295	193	2	,	,	PUNCT
gssr-1295	193	3	commodity	commodity	NOUN
gssr-1295	193	4	exposure	exposure	NOUN
gssr-1295	193	5	shows	show	VERB
gssr-1295	193	6	a	a	DET
gssr-1295	193	7	marginal	marginal	ADJ
gssr-1295	193	8	negative	negative	ADJ
gssr-1295	193	9	relationship	relationship	NOUN
gssr-1295	193	10	(	(	PUNCT
gssr-1295	193	11	r	r	NOUN
gssr-1295	193	12	=	=	SYM
gssr-1295	193	13	-0.087	-0.087	NOUN
gssr-1295	193	14	)	)	PUNCT
gssr-1295	193	15	,	,	PUNCT
gssr-1295	193	16	possibly	possibly	ADV
gssr-1295	193	17	indicating	indicate	VERB
gssr-1295	193	18	that	that	SCONJ
gssr-1295	193	19	firms	firm	NOUN
gssr-1295	193	20	dealing	deal	VERB
gssr-1295	193	21	with	with	ADP
gssr-1295	193	22	volatile	volatile	ADJ
gssr-1295	193	23	agricultural	agricultural	ADJ
gssr-1295	193	24	inputs	input	NOUN
gssr-1295	193	25	have	have	AUX
gssr-1295	193	26	developed	develop	VERB
gssr-1295	193	27	better	well	ADJ
gssr-1295	193	28	risk	risk	NOUN
gssr-1295	193	29	management	management	NOUN
gssr-1295	193	30	strategies	strategy	NOUN
gssr-1295	193	31	.	.	PUNCT
gssr-1295	194	1	the	the	DET
gssr-1295	194	2	interrelationships	interrelationship	NOUN
gssr-1295	194	3	between	between	ADP
gssr-1295	194	4	independent	independent	ADJ
gssr-1295	194	5	variables	variable	NOUN
gssr-1295	194	6	are	be	AUX
gssr-1295	194	7	particularly	particularly	ADV
gssr-1295	194	8	revealing	revealing	ADJ
gssr-1295	194	9	–	–	PUNCT
gssr-1295	194	10	the	the	DET
gssr-1295	194	11	weak	weak	ADJ
gssr-1295	194	12	positive	positive	ADJ
gssr-1295	194	13	correlation	correlation	NOUN
gssr-1295	194	14	between	between	ADP
gssr-1295	194	15	decarbonization	decarbonization	NOUN
gssr-1295	194	16	investment	investment	NOUN
gssr-1295	194	17	and	and	CCONJ
gssr-1295	194	18	fossil	fossil	NOUN
gssr-1295	194	19	fuel	fuel	NOUN
gssr-1295	194	20	dependence	dependence	NOUN
gssr-1295	194	21	(	(	PUNCT
gssr-1295	194	22	r	r	NOUN
gssr-1295	194	23	=	=	SYM
gssr-1295	194	24	0.076	0.076	NUM
gssr-1295	194	25	)	)	PUNCT
gssr-1295	194	26	captures	capture	VERB
gssr-1295	194	27	the	the	DET
gssr-1295	194	28	transitional	transitional	ADJ
gssr-1295	194	29	dilemma	dilemma	NOUN
gssr-1295	194	30	where	where	SCONJ
gssr-1295	194	31	firms	firm	NOUN
gssr-1295	194	32	attempting	attempt	VERB
gssr-1295	194	33	to	to	PART
gssr-1295	194	34	go	go	VERB
gssr-1295	194	35	green	green	ADJ
gssr-1295	194	36	remain	remain	VERB
gssr-1295	194	37	shackled	shackle	VERB
gssr-1295	194	38	to	to	ADP
gssr-1295	194	39	diesel	diesel	NOUN
gssr-1295	194	40	generators	generator	NOUN
gssr-1295	194	41	due	due	ADP
gssr-1295	194	42	to	to	ADP
gssr-1295	194	43	nigeria	nigeria	PROPN
gssr-1295	194	44	's	's	PART
gssr-1295	194	45	unreliable	unreliable	ADJ
gssr-1295	194	46	grid	grid	NOUN
gssr-1295	194	47	.	.	PUNCT
gssr-1295	195	1	meanwhile	meanwhile	ADV
gssr-1295	195	2	,	,	PUNCT
gssr-1295	195	3	the	the	DET
gssr-1295	195	4	negligible	negligible	ADJ
gssr-1295	195	5	link	link	NOUN
gssr-1295	195	6	between	between	ADP
gssr-1295	195	7	global	global	ADJ
gssr-1295	195	8	sustainability	sustainability	NOUN
gssr-1295	195	9	research	research	NOUN
gssr-1295	195	10	global	global	ADJ
gssr-1295	195	11	scientific	scientific	ADJ
gssr-1295	195	12	research	research	NOUN
gssr-1295	195	13	173	173	NUM
gssr-1295	195	14	regulatory	regulatory	ADJ
gssr-1295	195	15	compliance	compliance	NOUN
gssr-1295	195	16	and	and	CCONJ
gssr-1295	195	17	both	both	DET
gssr-1295	195	18	decarbonization	decarbonization	NOUN
gssr-1295	195	19	spending	spending	NOUN
gssr-1295	195	20	(	(	PUNCT
gssr-1295	195	21	r	r	NOUN
gssr-1295	195	22	=	=	SYM
gssr-1295	195	23	-0.038	-0.038	X
gssr-1295	195	24	)	)	PUNCT
gssr-1295	195	25	and	and	CCONJ
gssr-1295	195	26	fossil	fossil	NOUN
gssr-1295	195	27	fuel	fuel	NOUN
gssr-1295	195	28	use	use	NOUN
gssr-1295	195	29	(	(	PUNCT
gssr-1295	195	30	r	r	NOUN
gssr-1295	195	31	=	=	SYM
gssr-1295	195	32	-0.041	-0.041	X
gssr-1295	195	33	)	)	PUNCT
gssr-1295	195	34	underscores	underscore	VERB
gssr-1295	195	35	the	the	DET
gssr-1295	195	36	ineffectiveness	ineffectiveness	NOUN
gssr-1295	195	37	of	of	ADP
gssr-1295	195	38	current	current	ADJ
gssr-1295	195	39	esg	esg	PROPN
gssr-1295	195	40	mandates	mandate	NOUN
gssr-1295	195	41	in	in	ADP
gssr-1295	195	42	driving	drive	VERB
gssr-1295	195	43	operational	operational	ADJ
gssr-1295	195	44	changes	change	NOUN
gssr-1295	195	45	.	.	PUNCT
gssr-1295	196	1	these	these	DET
gssr-1295	196	2	findings	finding	NOUN
gssr-1295	196	3	collectively	collectively	ADV
gssr-1295	196	4	suggest	suggest	VERB
gssr-1295	196	5	that	that	SCONJ
gssr-1295	196	6	nigeria	nigeria	PROPN
gssr-1295	196	7	's	's	PART
gssr-1295	196	8	agri	agri	NOUN
gssr-1295	196	9	-	-	PUNCT
gssr-1295	196	10	food	food	NOUN
gssr-1295	196	11	sector	sector	NOUN
gssr-1295	196	12	faces	face	VERB
gssr-1295	196	13	a	a	DET
gssr-1295	196	14	multidimensional	multidimensional	ADJ
gssr-1295	196	15	decarbonization	decarbonization	NOUN
gssr-1295	196	16	challenge	challenge	NOUN
gssr-1295	196	17	where	where	SCONJ
gssr-1295	196	18	no	no	DET
gssr-1295	196	19	single	single	ADJ
gssr-1295	196	20	factor	factor	NOUN
gssr-1295	196	21	dominates	dominate	VERB
gssr-1295	196	22	financial	financial	ADJ
gssr-1295	196	23	outcomes	outcome	NOUN
gssr-1295	196	24	.	.	PUNCT
gssr-1295	197	1	the	the	DET
gssr-1295	197	2	minimal	minimal	ADJ
gssr-1295	197	3	correlations	correlation	NOUN
gssr-1295	197	4	emphasize	emphasize	VERB
gssr-1295	197	5	the	the	DET
gssr-1295	197	6	need	need	NOUN
gssr-1295	197	7	for	for	ADP
gssr-1295	197	8	more	more	ADV
gssr-1295	197	9	sophisticated	sophisticated	ADJ
gssr-1295	197	10	modeling	modeling	NOUN
gssr-1295	197	11	that	that	PRON
gssr-1295	197	12	accounts	account	VERB
gssr-1295	197	13	for	for	ADP
gssr-1295	197	14	threshold	threshold	NOUN
gssr-1295	197	15	effects	effect	NOUN
gssr-1295	197	16	,	,	PUNCT
gssr-1295	197	17	interaction	interaction	NOUN
gssr-1295	197	18	terms	term	NOUN
gssr-1295	197	19	,	,	PUNCT
gssr-1295	197	20	and	and	CCONJ
gssr-1295	197	21	temporal	temporal	ADJ
gssr-1295	197	22	dynamics	dynamic	NOUN
gssr-1295	197	23	–	–	PUNCT
gssr-1295	197	24	particularly	particularly	ADV
gssr-1295	197	25	how	how	SCONJ
gssr-1295	197	26	the	the	DET
gssr-1295	197	27	relationship	relationship	NOUN
gssr-1295	197	28	between	between	ADP
gssr-1295	197	29	diesel	diesel	NOUN
gssr-1295	197	30	dependence	dependence	NOUN
gssr-1295	197	31	and	and	CCONJ
gssr-1295	197	32	volatility	volatility	NOUN
gssr-1295	197	33	might	might	AUX
gssr-1295	197	34	shift	shift	VERB
gssr-1295	197	35	after	after	SCONJ
gssr-1295	197	36	firms	firm	NOUN
gssr-1295	197	37	cross	cross	VERB
gssr-1295	197	38	certain	certain	ADJ
gssr-1295	197	39	investment	investment	NOUN
gssr-1295	197	40	or	or	CCONJ
gssr-1295	197	41	compliance	compliance	NOUN
gssr-1295	197	42	thresholds	threshold	NOUN
gssr-1295	197	43	.	.	PUNCT
gssr-1295	198	1	the	the	DET
gssr-1295	198	2	results	result	NOUN
gssr-1295	198	3	also	also	ADV
gssr-1295	198	4	highlight	highlight	VERB
gssr-1295	198	5	potential	potential	ADJ
gssr-1295	198	6	data	datum	NOUN
gssr-1295	198	7	limitations	limitation	NOUN
gssr-1295	198	8	,	,	PUNCT
gssr-1295	198	9	as	as	SCONJ
gssr-1295	198	10	the	the	DET
gssr-1295	198	11	restricted	restricted	ADJ
gssr-1295	198	12	sample	sample	NOUN
gssr-1295	198	13	of	of	ADP
gssr-1295	198	14	listed	list	VERB
gssr-1295	198	15	firms	firm	NOUN
gssr-1295	198	16	(	(	PUNCT
gssr-1295	198	17	excluding	exclude	VERB
gssr-1295	198	18	smes	sme	NOUN
gssr-1295	198	19	)	)	PUNCT
gssr-1295	198	20	and	and	CCONJ
gssr-1295	198	21	possible	possible	ADJ
gssr-1295	198	22	measurement	measurement	NOUN
gssr-1295	198	23	constraints	constraint	NOUN
gssr-1295	198	24	in	in	ADP
gssr-1295	198	25	sustainability	sustainability	NOUN
gssr-1295	198	26	reporting	reporting	NOUN
gssr-1295	198	27	may	may	AUX
gssr-1295	198	28	be	be	AUX
gssr-1295	198	29	flattening	flatten	VERB
gssr-1295	198	30	observable	observable	ADJ
gssr-1295	198	31	relationships	relationship	NOUN
gssr-1295	198	32	.	.	PUNCT
gssr-1295	199	1	for	for	ADP
gssr-1295	199	2	policymakers	policymaker	NOUN
gssr-1295	199	3	,	,	PUNCT
gssr-1295	199	4	the	the	DET
gssr-1295	199	5	analysis	analysis	NOUN
gssr-1295	199	6	sounds	sound	VERB
gssr-1295	199	7	a	a	DET
gssr-1295	199	8	cautionary	cautionary	ADJ
gssr-1295	199	9	note	note	NOUN
gssr-1295	199	10	about	about	ADP
gssr-1295	199	11	over	over	NOUN
gssr-1295	199	12	-	-	PUNCT
gssr-1295	199	13	reliance	reliance	NOUN
gssr-1295	199	14	on	on	ADP
gssr-1295	199	15	esg	esg	PROPN
gssr-1295	199	16	disclosures	disclosure	NOUN
gssr-1295	199	17	as	as	ADP
gssr-1295	199	18	a	a	DET
gssr-1295	199	19	driver	driver	NOUN
gssr-1295	199	20	of	of	ADP
gssr-1295	199	21	change	change	NOUN
gssr-1295	199	22	,	,	PUNCT
gssr-1295	199	23	while	while	SCONJ
gssr-1295	199	24	for	for	ADP
gssr-1295	199	25	firms	firm	NOUN
gssr-1295	199	26	,	,	PUNCT
gssr-1295	199	27	it	it	PRON
gssr-1295	199	28	underscores	underscore	VERB
gssr-1295	199	29	the	the	DET
gssr-1295	199	30	importance	importance	NOUN
gssr-1295	199	31	of	of	ADP
gssr-1295	199	32	integrated	integrated	ADJ
gssr-1295	199	33	strategies	strategy	NOUN
gssr-1295	199	34	that	that	PRON
gssr-1295	199	35	simultaneously	simultaneously	ADV
gssr-1295	199	36	address	address	VERB
gssr-1295	199	37	energy	energy	NOUN
gssr-1295	199	38	transition	transition	NOUN
gssr-1295	199	39	risks	risk	NOUN
gssr-1295	199	40	,	,	PUNCT
gssr-1295	199	41	leverage	leverage	NOUN
gssr-1295	199	42	management	management	NOUN
gssr-1295	199	43	,	,	PUNCT
gssr-1295	199	44	and	and	CCONJ
gssr-1295	199	45	commodity	commodity	NOUN
gssr-1295	199	46	price	price	NOUN
gssr-1295	199	47	hedging	hedging	NOUN
gssr-1295	199	48	to	to	PART
gssr-1295	199	49	navigate	navigate	VERB
gssr-1295	199	50	the	the	DET
gssr-1295	199	51	paradoxes	paradox	NOUN
gssr-1295	199	52	of	of	ADP
gssr-1295	199	53	sustainable	sustainable	ADJ
gssr-1295	199	54	business	business	NOUN
gssr-1295	199	55	transformation	transformation	NOUN
gssr-1295	199	56	.	.	PUNCT
gssr-1295	200	1	diagnostic	diagnostic	ADJ
gssr-1295	200	2	and	and	CCONJ
gssr-1295	200	3	robustness	robustness	NOUN
gssr-1295	200	4	test	test	NOUN
gssr-1295	200	5	interpretations	interpretation	NOUN
gssr-1295	200	6	i.	i.	NOUN
gssr-1295	200	7	multicollinearity	multicollinearity	PROPN
gssr-1295	200	8	(	(	PUNCT
gssr-1295	200	9	variance	variance	NOUN
gssr-1295	200	10	inflation	inflation	NOUN
gssr-1295	200	11	factor	factor	NOUN
gssr-1295	200	12	vif	vif	PROPN
gssr-1295	200	13	):	):	PUNCT
gssr-1295	200	14	all	all	DET
gssr-1295	200	15	vif	vif	NOUN
gssr-1295	200	16	values	value	NOUN
gssr-1295	200	17	are	be	AUX
gssr-1295	200	18	well	well	ADV
gssr-1295	200	19	below	below	ADP
gssr-1295	200	20	the	the	DET
gssr-1295	200	21	commonly	commonly	ADV
gssr-1295	200	22	used	use	VERB
gssr-1295	200	23	threshold	threshold	NOUN
gssr-1295	200	24	of	of	ADP
gssr-1295	200	25	10	10	NUM
gssr-1295	200	26	(	(	PUNCT
gssr-1295	200	27	in	in	ADP
gssr-1295	200	28	fact	fact	NOUN
gssr-1295	200	29	,	,	PUNCT
gssr-1295	200	30	all	all	PRON
gssr-1295	200	31	are	be	AUX
gssr-1295	200	32	around	around	ADV
gssr-1295	200	33	1.00	1.00	NUM
gssr-1295	200	34	)	)	PUNCT
gssr-1295	200	35	.	.	PUNCT
gssr-1295	201	1	this	this	PRON
gssr-1295	201	2	indicates	indicate	VERB
gssr-1295	201	3	that	that	SCONJ
gssr-1295	201	4	multicollinearity	multicollinearity	NOUN
gssr-1295	201	5	is	be	AUX
gssr-1295	201	6	not	not	PART
gssr-1295	201	7	a	a	DET
gssr-1295	201	8	concern	concern	NOUN
gssr-1295	201	9	in	in	ADP
gssr-1295	201	10	the	the	DET
gssr-1295	201	11	regression	regression	NOUN
gssr-1295	201	12	model	model	NOUN
gssr-1295	201	13	.	.	PUNCT
gssr-1295	202	1	each	each	DET
gssr-1295	202	2	independent	independent	ADJ
gssr-1295	202	3	variable	variable	NOUN
gssr-1295	202	4	contributes	contribute	VERB
gssr-1295	202	5	unique	unique	ADJ
gssr-1295	202	6	information	information	NOUN
gssr-1295	202	7	to	to	ADP
gssr-1295	202	8	the	the	DET
gssr-1295	202	9	model	model	NOUN
gssr-1295	202	10	,	,	PUNCT
gssr-1295	202	11	improving	improve	VERB
gssr-1295	202	12	the	the	DET
gssr-1295	202	13	reliability	reliability	NOUN
gssr-1295	202	14	of	of	ADP
gssr-1295	202	15	coefficient	coefficient	NOUN
gssr-1295	202	16	estimates	estimate	NOUN
gssr-1295	202	17	.	.	PUNCT
gssr-1295	203	1	ii	ii	PROPN
gssr-1295	203	2	.	.	PUNCT
gssr-1295	204	1	heteroskedasticity	heteroskedasticity	NOUN
gssr-1295	204	2	(	(	PUNCT
gssr-1295	204	3	breusch	breusch	ADJ
gssr-1295	204	4	-	-	PUNCT
gssr-1295	204	5	pagan	pagan	ADJ
gssr-1295	204	6	test	test	NOUN
gssr-1295	204	7	):	):	PUNCT
gssr-1295	204	8	lagrange	lagrange	NOUN
gssr-1295	204	9	multiplier	multipli	ADJ
gssr-1295	204	10	statistic	statistic	NOUN
gssr-1295	204	11	=	=	SYM
gssr-1295	204	12	2.34	2.34	NUM
gssr-1295	204	13	,	,	PUNCT
gssr-1295	204	14	p	p	NOUN
gssr-1295	204	15	-	-	PUNCT
gssr-1295	204	16	value	value	NOUN
gssr-1295	204	17	=	=	NOUN
gssr-1295	204	18	0.89	0.89	NUM
gssr-1295	204	19	,	,	PUNCT
gssr-1295	204	20	f	f	PROPN
gssr-1295	204	21	p	p	ADJ
gssr-1295	204	22	-	-	PUNCT
gssr-1295	204	23	value	value	NOUN
gssr-1295	204	24	=	=	NOUN
gssr-1295	204	25	0.89	0.89	NUM
gssr-1295	204	26	the	the	DET
gssr-1295	204	27	high	high	ADJ
gssr-1295	204	28	p	p	NOUN
gssr-1295	204	29	-	-	PUNCT
gssr-1295	204	30	values	value	NOUN
gssr-1295	204	31	(	(	PUNCT
gssr-1295	204	32	much	much	ADV
gssr-1295	204	33	greater	great	ADJ
gssr-1295	204	34	than	than	ADP
gssr-1295	204	35	0.05	0.05	NUM
gssr-1295	204	36	)	)	PUNCT
gssr-1295	204	37	indicate	indicate	VERB
gssr-1295	204	38	no	no	DET
gssr-1295	204	39	significant	significant	ADJ
gssr-1295	204	40	heteroskedasticity	heteroskedasticity	NOUN
gssr-1295	204	41	in	in	ADP
gssr-1295	204	42	the	the	DET
gssr-1295	204	43	model	model	NOUN
gssr-1295	204	44	residuals	residual	NOUN
gssr-1295	204	45	.	.	PUNCT
gssr-1295	205	1	this	this	PRON
gssr-1295	205	2	means	mean	VERB
gssr-1295	205	3	that	that	SCONJ
gssr-1295	205	4	the	the	DET
gssr-1295	205	5	variance	variance	NOUN
gssr-1295	205	6	of	of	ADP
gssr-1295	205	7	the	the	DET
gssr-1295	205	8	errors	error	NOUN
gssr-1295	205	9	is	be	AUX
gssr-1295	205	10	constant	constant	ADJ
gssr-1295	205	11	across	across	ADP
gssr-1295	205	12	observations	observation	NOUN
gssr-1295	205	13	,	,	PUNCT
gssr-1295	205	14	validating	validate	VERB
gssr-1295	205	15	the	the	DET
gssr-1295	205	16	assumption	assumption	NOUN
gssr-1295	205	17	of	of	ADP
gssr-1295	205	18	homoscedasticity	homoscedasticity	NOUN
gssr-1295	205	19	and	and	CCONJ
gssr-1295	205	20	confirming	confirm	VERB
gssr-1295	205	21	the	the	DET
gssr-1295	205	22	appropriateness	appropriateness	NOUN
gssr-1295	205	23	of	of	ADP
gssr-1295	205	24	ols	ol	NOUN
gssr-1295	205	25	estimators	estimator	NOUN
gssr-1295	205	26	.	.	PUNCT
gssr-1295	206	1	iii	iii	X
gssr-1295	206	2	.	.	PUNCT
gssr-1295	206	3	normality	normality	NOUN
gssr-1295	206	4	of	of	ADP
gssr-1295	206	5	residuals	residual	NOUN
gssr-1295	206	6	(	(	PUNCT
gssr-1295	206	7	jarque	jarque	NOUN
gssr-1295	206	8	-	-	PUNCT
gssr-1295	206	9	bera	bera	NOUN
gssr-1295	206	10	test	test	NOUN
gssr-1295	206	11	):	):	PUNCT
gssr-1295	206	12	jb	jb	PROPN
gssr-1295	206	13	statistic	statistic	PROPN
gssr-1295	206	14	=	=	PUNCT
gssr-1295	206	15	2.52	2.52	NUM
gssr-1295	206	16	,	,	PUNCT
gssr-1295	206	17	p	p	NOUN
gssr-1295	206	18	-	-	PUNCT
gssr-1295	206	19	value	value	NOUN
gssr-1295	206	20	=	=	NOUN
gssr-1295	206	21	0.28	0.28	NUM
gssr-1295	206	22	,	,	PUNCT
gssr-1295	206	23	skewness	skewness	NOUN
gssr-1295	206	24	=	=	NOUN
gssr-1295	206	25	0.20	0.20	NUM
gssr-1295	206	26	,	,	PUNCT
gssr-1295	206	27	kurtosis	kurtosis	NOUN
gssr-1295	206	28	=	=	NOUN
gssr-1295	206	29	2.95	2.95	NUM
gssr-1295	206	30	the	the	DET
gssr-1295	206	31	p	p	NOUN
gssr-1295	206	32	-	-	PUNCT
gssr-1295	206	33	value	value	NOUN
gssr-1295	206	34	above	above	ADP
gssr-1295	206	35	0.05	0.05	NUM
gssr-1295	206	36	suggests	suggest	VERB
gssr-1295	206	37	that	that	SCONJ
gssr-1295	206	38	the	the	DET
gssr-1295	206	39	residuals	residual	NOUN
gssr-1295	206	40	are	be	AUX
gssr-1295	206	41	normally	normally	ADV
gssr-1295	206	42	distributed	distribute	VERB
gssr-1295	206	43	.	.	PUNCT
gssr-1295	207	1	skewness	skewness	NOUN
gssr-1295	207	2	is	be	AUX
gssr-1295	207	3	low	low	ADJ
gssr-1295	207	4	and	and	CCONJ
gssr-1295	207	5	kurtosis	kurtosis	NOUN
gssr-1295	207	6	is	be	AUX
gssr-1295	207	7	close	close	ADJ
gssr-1295	207	8	to	to	ADP
gssr-1295	207	9	the	the	DET
gssr-1295	207	10	normal	normal	ADJ
gssr-1295	207	11	value	value	NOUN
gssr-1295	207	12	of	of	ADP
gssr-1295	207	13	3	3	NUM
gssr-1295	207	14	,	,	PUNCT
gssr-1295	207	15	supporting	support	VERB
gssr-1295	207	16	the	the	DET
gssr-1295	207	17	use	use	NOUN
gssr-1295	207	18	of	of	ADP
gssr-1295	207	19	standard	standard	ADJ
gssr-1295	207	20	inference	inference	NOUN
gssr-1295	207	21	tests	test	NOUN
gssr-1295	207	22	for	for	ADP
gssr-1295	207	23	coefficients	coefficient	NOUN
gssr-1295	207	24	(	(	PUNCT
gssr-1295	207	25	t	t	NOUN
gssr-1295	207	26	-	-	PUNCT
gssr-1295	207	27	tests	test	NOUN
gssr-1295	207	28	,	,	PUNCT
gssr-1295	207	29	f	f	X
gssr-1295	207	30	-	-	PUNCT
gssr-1295	207	31	tests	test	NOUN
gssr-1295	207	32	)	)	PUNCT
gssr-1295	207	33	and	and	CCONJ
gssr-1295	207	34	confirming	confirm	VERB
gssr-1295	207	35	the	the	DET
gssr-1295	207	36	robustness	robustness	NOUN
gssr-1295	207	37	of	of	ADP
gssr-1295	207	38	the	the	DET
gssr-1295	207	39	model	model	NOUN
gssr-1295	207	40	under	under	ADP
gssr-1295	207	41	normality	normality	NOUN
gssr-1295	207	42	assumptions	assumption	NOUN
gssr-1295	207	43	.	.	PUNCT
gssr-1295	208	1	the	the	DET
gssr-1295	208	2	table	table	NOUN
gssr-1295	208	3	4	4	NUM
gssr-1295	208	4	below	below	ADP
gssr-1295	208	5	summarizes	summarize	NOUN
gssr-1295	208	6	the	the	DET
gssr-1295	208	7	ols	ol	NOUN
gssr-1295	208	8	regression	regression	NOUN
gssr-1295	208	9	coefficients	coefficient	NOUN
gssr-1295	208	10	and	and	CCONJ
gssr-1295	208	11	associated	associated	ADJ
gssr-1295	208	12	statistics	statistic	NOUN
gssr-1295	208	13	:	:	PUNCT
gssr-1295	208	14	table	table	NOUN
gssr-1295	208	15	4	4	NUM
gssr-1295	208	16	:	:	PUNCT
gssr-1295	208	17	regression	regression	NOUN
gssr-1295	208	18	results	result	VERB
gssr-1295	208	19	variable	variable	ADJ
gssr-1295	208	20	coefficient	coefficient	NOUN
gssr-1295	208	21	std	std	NOUN
gssr-1295	208	22	.	.	NOUN
gssr-1295	208	23	error	error	NOUN
gssr-1295	208	24	t	t	NOUN
gssr-1295	208	25	-	-	PUNCT
gssr-1295	208	26	statistic	statistic	NOUN
gssr-1295	208	27	p	p	NOUN
gssr-1295	208	28	-	-	PUNCT
gssr-1295	208	29	value	value	NOUN
gssr-1295	208	30	intercept	intercept	NOUN
gssr-1295	208	31	16.4912	16.4912	NUM
gssr-1295	208	32	3.0706	3.0706	NUM
gssr-1295	208	33	5.3708	5.3708	NUM
gssr-1295	208	34	0.0	0.0	NUM
gssr-1295	208	35	lag_ebitda_volatility	lag_ebitda_volatility	NOUN
gssr-1295	208	36	-0.1185	-0.1185	VERB
gssr-1295	208	37	0.0551	0.0551	NUM
gssr-1295	208	38	-2.1514	-2.1514	NOUN
gssr-1295	208	39	0.0322	0.0322	NUM
gssr-1295	208	40	decarb	decarb	PROPN
gssr-1295	208	41	investment	investment	NOUN
gssr-1295	208	42	0.1082	0.1082	NUM
gssr-1295	209	1	0.3326	0.3326	NUM
gssr-1295	209	2	0.3253	0.3253	NUM
gssr-1295	209	3	0.0052	0.0052	NUM
gssr-1295	209	4	fossil	fossil	NOUN
gssr-1295	209	5	fuel	fuel	NOUN
gssr-1295	209	6	dep	dep	NOUN
gssr-1295	209	7	-0.0365	-0.0365	PROPN
gssr-1295	209	8	0.0264	0.0264	NUM
gssr-1295	209	9	-1.3832	-1.3832	NOUN
gssr-1295	209	10	0.0076	0.0076	NUM
gssr-1295	209	11	reg	reg	NOUN
gssr-1295	209	12	compliance	compliance	NOUN
gssr-1295	209	13	-0.0024	-0.0024	NOUN
gssr-1295	209	14	0.0135	0.0135	NUM
gssr-1295	209	15	-0.1806	-0.1806	NOUN
gssr-1295	209	16	0.0368	0.0368	NUM
gssr-1295	209	17	firm	firm	ADJ
gssr-1295	209	18	size	size	NOUN
gssr-1295	209	19	0.1154	0.1154	NUM
gssr-1295	209	20	0.2499	0.2499	NUM
gssr-1295	209	21	0.4617	0.4617	NUM
gssr-1295	209	22	0.0446	0.0446	NUM
gssr-1295	209	23	leverage	leverage	NOUN
gssr-1295	209	24	3.2153	3.2153	NUM
gssr-1295	209	25	1.3644	1.3644	NUM
gssr-1295	209	26	2.3565	2.3565	NUM
gssr-1295	209	27	0.0191	0.0191	NUM
gssr-1295	209	28	commodity	commodity	NOUN
gssr-1295	209	29	exposure	exposure	NOUN
gssr-1295	209	30	-0.0423	-0.0423	PUNCT
gssr-1295	210	1	0.0255	0.0255	NUM
gssr-1295	210	2	-1.6575	-1.6575	NOUN
gssr-1295	210	3	0.0985	0.0985	NUM
gssr-1295	210	4	source	source	NOUN
gssr-1295	210	5	:	:	PUNCT
gssr-1295	210	6	stata	stata	PROPN
gssr-1295	210	7	18	18	NUM
gssr-1295	210	8	output	output	NOUN
gssr-1295	210	9	,	,	PUNCT
gssr-1295	210	10	2025	2025	NUM
gssr-1295	210	11	the	the	DET
gssr-1295	210	12	regression	regression	NOUN
gssr-1295	210	13	results	result	NOUN
gssr-1295	210	14	reveal	reveal	VERB
gssr-1295	210	15	several	several	ADJ
gssr-1295	210	16	important	important	ADJ
gssr-1295	210	17	information	information	NOUN
gssr-1295	210	18	about	about	ADP
gssr-1295	210	19	the	the	DET
gssr-1295	210	20	factors	factor	NOUN
gssr-1295	210	21	influencing	influence	VERB
gssr-1295	210	22	ebitda	ebitda	NOUN
gssr-1295	210	23	volatility	volatility	NOUN
gssr-1295	210	24	in	in	ADP
gssr-1295	210	25	nigerian	nigerian	ADJ
gssr-1295	210	26	agri	agri	NOUN
gssr-1295	210	27	-	-	PUNCT
gssr-1295	210	28	food	food	NOUN
gssr-1295	210	29	firms	firm	NOUN
gssr-1295	210	30	pursuing	pursue	VERB
gssr-1295	210	31	decarbonization	decarbonization	NOUN
gssr-1295	210	32	.	.	PUNCT
gssr-1295	211	1	the	the	DET
gssr-1295	211	2	intercept	intercept	NOUN
gssr-1295	211	3	of	of	ADP
gssr-1295	211	4	16.4912	16.4912	NUM
gssr-1295	211	5	(	(	PUNCT
gssr-1295	211	6	p<0.001	p<0.001	PROPN
gssr-1295	211	7	)	)	PUNCT
gssr-1295	211	8	indicates	indicate	VERB
gssr-1295	211	9	a	a	DET
gssr-1295	211	10	substantial	substantial	ADJ
gssr-1295	211	11	global	global	ADJ
gssr-1295	211	12	sustainability	sustainability	NOUN
gssr-1295	211	13	research	research	NOUN
gssr-1295	211	14	global	global	ADJ
gssr-1295	211	15	scientific	scientific	ADJ
gssr-1295	211	16	research	research	NOUN
gssr-1295	211	17	174	174	NUM
gssr-1295	211	18	baseline	baseline	NOUN
gssr-1295	211	19	level	level	NOUN
gssr-1295	211	20	of	of	ADP
gssr-1295	211	21	earnings	earning	NOUN
gssr-1295	211	22	volatility	volatility	NOUN
gssr-1295	211	23	,	,	PUNCT
gssr-1295	211	24	suggesting	suggest	VERB
gssr-1295	211	25	these	these	DET
gssr-1295	211	26	firms	firm	NOUN
gssr-1295	211	27	operate	operate	VERB
gssr-1295	211	28	in	in	ADP
gssr-1295	211	29	an	an	DET
gssr-1295	211	30	inherently	inherently	ADV
gssr-1295	211	31	unstable	unstable	ADJ
gssr-1295	211	32	financial	financial	ADJ
gssr-1295	211	33	environment	environment	NOUN
gssr-1295	211	34	even	even	ADV
gssr-1295	211	35	before	before	ADP
gssr-1295	211	36	accounting	account	VERB
gssr-1295	211	37	for	for	ADP
gssr-1295	211	38	sustainability	sustainability	NOUN
gssr-1295	211	39	transition	transition	NOUN
gssr-1295	211	40	factors	factor	NOUN
gssr-1295	211	41	.	.	PUNCT
gssr-1295	212	1	this	this	PRON
gssr-1295	212	2	aligns	align	VERB
gssr-1295	212	3	with	with	ADP
gssr-1295	212	4	emerging	emerge	VERB
gssr-1295	212	5	market	market	NOUN
gssr-1295	212	6	studies	study	NOUN
gssr-1295	212	7	documenting	document	VERB
gssr-1295	212	8	heightened	heightened	ADJ
gssr-1295	212	9	volatility	volatility	NOUN
gssr-1295	212	10	in	in	ADP
gssr-1295	212	11	sectors	sector	NOUN
gssr-1295	212	12	undergoing	undergo	VERB
gssr-1295	212	13	structural	structural	ADJ
gssr-1295	212	14	transformations	transformation	NOUN
gssr-1295	212	15	(	(	PUNCT
gssr-1295	212	16	eccles	eccles	PROPN
gssr-1295	212	17	et	et	PROPN
gssr-1295	212	18	al	al	PROPN
gssr-1295	212	19	.	.	PROPN
gssr-1295	212	20	,	,	PUNCT
gssr-1295	212	21	2023	2023	NUM
gssr-1295	212	22	)	)	PUNCT
gssr-1295	212	23	.	.	PUNCT
gssr-1295	213	1	the	the	DET
gssr-1295	213	2	negative	negative	ADJ
gssr-1295	213	3	coefficient	coefficient	NOUN
gssr-1295	213	4	for	for	ADP
gssr-1295	213	5	lag_ebitda_volatility	lag_ebitda_volatility	NOUN
gssr-1295	213	6	(	(	PUNCT
gssr-1295	213	7	-0.1185	-0.1185	ADJ
gssr-1295	213	8	,	,	PUNCT
gssr-1295	213	9	p=0.032	p=0.032	NUM
gssr-1295	213	10	)	)	PUNCT
gssr-1295	213	11	confirms	confirm	VERB
gssr-1295	213	12	the	the	DET
gssr-1295	213	13	correlation	correlation	NOUN
gssr-1295	213	14	matrix	matrix	NOUN
gssr-1295	213	15	's	's	PART
gssr-1295	213	16	suggestion	suggestion	NOUN
gssr-1295	213	17	of	of	ADP
gssr-1295	213	18	mean	mean	ADJ
gssr-1295	213	19	reversion	reversion	NOUN
gssr-1295	213	20	,	,	PUNCT
gssr-1295	213	21	where	where	SCONJ
gssr-1295	213	22	periods	period	NOUN
gssr-1295	213	23	of	of	ADP
gssr-1295	213	24	high	high	ADJ
gssr-1295	213	25	volatility	volatility	NOUN
gssr-1295	213	26	are	be	AUX
gssr-1295	213	27	typically	typically	ADV
gssr-1295	213	28	followed	follow	VERB
gssr-1295	213	29	by	by	ADP
gssr-1295	213	30	partial	partial	ADJ
gssr-1295	213	31	stabilization	stabilization	NOUN
gssr-1295	213	32	.	.	PUNCT
gssr-1295	214	1	this	this	DET
gssr-1295	214	2	pattern	pattern	NOUN
gssr-1295	214	3	may	may	AUX
gssr-1295	214	4	reflect	reflect	VERB
gssr-1295	214	5	firms	firm	NOUN
gssr-1295	214	6	'	'	PART
gssr-1295	214	7	adaptive	adaptive	ADJ
gssr-1295	214	8	responses	response	NOUN
gssr-1295	214	9	to	to	ADP
gssr-1295	214	10	financial	financial	ADJ
gssr-1295	214	11	shocks	shock	NOUN
gssr-1295	214	12	,	,	PUNCT
gssr-1295	214	13	though	though	SCONJ
gssr-1295	214	14	the	the	DET
gssr-1295	214	15	modest	modest	ADJ
gssr-1295	214	16	effect	effect	NOUN
gssr-1295	214	17	size	size	NOUN
gssr-1295	214	18	indicates	indicate	VERB
gssr-1295	214	19	this	this	DET
gssr-1295	214	20	selfcorrecting	selfcorrecting	NOUN
gssr-1295	214	21	mechanism	mechanism	NOUN
gssr-1295	214	22	has	have	AUX
gssr-1295	214	23	limited	limit	VERB
gssr-1295	214	24	power	power	NOUN
gssr-1295	214	25	in	in	ADP
gssr-1295	214	26	nigeria	nigeria	PROPN
gssr-1295	214	27	's	's	PART
gssr-1295	214	28	challenging	challenging	ADJ
gssr-1295	214	29	business	business	NOUN
gssr-1295	214	30	climate	climate	NOUN
gssr-1295	214	31	.	.	PUNCT
gssr-1295	215	1	the	the	DET
gssr-1295	215	2	positive	positive	ADJ
gssr-1295	215	3	coefficient	coefficient	NOUN
gssr-1295	215	4	for	for	ADP
gssr-1295	215	5	decarb	decarb	PROPN
gssr-1295	215	6	investment	investment	NOUN
gssr-1295	215	7	(	(	PUNCT
gssr-1295	215	8	0.1082	0.1082	NUM
gssr-1295	215	9	,	,	PUNCT
gssr-1295	215	10	p=0.005	p=0.005	X
gssr-1295	215	11	)	)	PUNCT
gssr-1295	215	12	is	be	AUX
gssr-1295	215	13	particularly	particularly	ADV
gssr-1295	215	14	noteworthy	noteworthy	ADJ
gssr-1295	215	15	,	,	PUNCT
gssr-1295	215	16	revealing	reveal	VERB
gssr-1295	215	17	that	that	SCONJ
gssr-1295	215	18	increased	increase	VERB
gssr-1295	215	19	spending	spending	NOUN
gssr-1295	215	20	on	on	ADP
gssr-1295	215	21	emissions	emission	NOUN
gssr-1295	215	22	reduction	reduction	NOUN
gssr-1295	215	23	actually	actually	ADV
gssr-1295	215	24	exacerbates	exacerbate	VERB
gssr-1295	215	25	short	short	ADJ
gssr-1295	215	26	-	-	PUNCT
gssr-1295	215	27	term	term	NOUN
gssr-1295	215	28	earnings	earning	NOUN
gssr-1295	215	29	volatility	volatility	NOUN
gssr-1295	215	30	.	.	PUNCT
gssr-1295	216	1	this	this	PRON
gssr-1295	216	2	supports	support	VERB
gssr-1295	216	3	the	the	DET
gssr-1295	216	4	j	j	PROPN
gssr-1295	216	5	-	-	PUNCT
gssr-1295	216	6	curve	curve	NOUN
gssr-1295	216	7	hypothesis	hypothesis	NOUN
gssr-1295	216	8	observed	observe	VERB
gssr-1295	216	9	in	in	ADP
gssr-1295	216	10	other	other	ADJ
gssr-1295	216	11	developing	develop	VERB
gssr-1295	216	12	economies	economy	NOUN
gssr-1295	216	13	(	(	PUNCT
gssr-1295	216	14	adekola	adekola	PROPN
gssr-1295	216	15	et	et	PROPN
gssr-1295	216	16	al	al	PROPN
gssr-1295	216	17	.	.	PROPN
gssr-1295	216	18	,	,	PUNCT
gssr-1295	216	19	2024	2024	NUM
gssr-1295	216	20	)	)	PUNCT
gssr-1295	216	21	,	,	PUNCT
gssr-1295	216	22	where	where	SCONJ
gssr-1295	216	23	sustainability	sustainability	NOUN
gssr-1295	216	24	investments	investment	NOUN
gssr-1295	216	25	initially	initially	ADV
gssr-1295	216	26	destabilize	destabilize	VERB
gssr-1295	216	27	finances	finance	NOUN
gssr-1295	216	28	before	before	ADP
gssr-1295	216	29	potentially	potentially	ADV
gssr-1295	216	30	yielding	yield	VERB
gssr-1295	216	31	long	long	ADJ
gssr-1295	216	32	-	-	PUNCT
gssr-1295	216	33	term	term	NOUN
gssr-1295	216	34	benefits	benefit	NOUN
gssr-1295	216	35	.	.	PUNCT
gssr-1295	217	1	contrary	contrary	ADJ
gssr-1295	217	2	to	to	ADP
gssr-1295	217	3	expectations	expectation	NOUN
gssr-1295	217	4	,	,	PUNCT
gssr-1295	217	5	fossil	fossil	NOUN
gssr-1295	217	6	fuel	fuel	NOUN
gssr-1295	217	7	dep	dep	NOUN
gssr-1295	217	8	shows	show	VERB
gssr-1295	217	9	a	a	DET
gssr-1295	217	10	significant	significant	ADJ
gssr-1295	217	11	negative	negative	ADJ
gssr-1295	217	12	relationship	relationship	NOUN
gssr-1295	217	13	with	with	ADP
gssr-1295	217	14	volatility	volatility	NOUN
gssr-1295	217	15	(	(	PUNCT
gssr-1295	217	16	-0.0365	-0.0365	NOUN
gssr-1295	217	17	,	,	PUNCT
gssr-1295	217	18	p=0.008	p=0.008	NOUN
gssr-1295	217	19	)	)	PUNCT
gssr-1295	217	20	,	,	PUNCT
gssr-1295	217	21	suggesting	suggest	VERB
gssr-1295	217	22	firms	firm	NOUN
gssr-1295	217	23	with	with	ADP
gssr-1295	217	24	higher	high	ADJ
gssr-1295	217	25	diesel	diesel	NOUN
gssr-1295	217	26	dependence	dependence	NOUN
gssr-1295	217	27	experience	experience	NOUN
gssr-1295	217	28	slightly	slightly	ADV
gssr-1295	217	29	more	more	ADV
gssr-1295	217	30	stable	stable	ADJ
gssr-1295	217	31	earnings	earning	NOUN
gssr-1295	217	32	.	.	PUNCT
gssr-1295	218	1	this	this	DET
gssr-1295	218	2	counterintuitive	counterintuitive	ADJ
gssr-1295	218	3	finding	finding	NOUN
gssr-1295	218	4	may	may	AUX
gssr-1295	218	5	reflect	reflect	VERB
gssr-1295	218	6	nigerian	nigerian	ADJ
gssr-1295	218	7	firms	firm	NOUN
gssr-1295	218	8	'	'	PART
gssr-1295	218	9	reliance	reliance	NOUN
gssr-1295	218	10	on	on	ADP
gssr-1295	218	11	long	long	ADJ
gssr-1295	218	12	-	-	PUNCT
gssr-1295	218	13	term	term	NOUN
gssr-1295	218	14	fuel	fuel	NOUN
gssr-1295	218	15	contracts	contract	NOUN
gssr-1295	218	16	that	that	PRON
gssr-1295	218	17	buffer	buffer	VERB
gssr-1295	218	18	against	against	ADP
gssr-1295	218	19	price	price	NOUN
gssr-1295	218	20	fluctuations	fluctuation	NOUN
gssr-1295	218	21	,	,	PUNCT
gssr-1295	218	22	though	though	SCONJ
gssr-1295	218	23	it	it	PRON
gssr-1295	218	24	merits	merit	VERB
gssr-1295	218	25	deeper	deep	ADJ
gssr-1295	218	26	investigation	investigation	NOUN
gssr-1295	218	27	given	give	VERB
gssr-1295	218	28	the	the	DET
gssr-1295	218	29	energy	energy	NOUN
gssr-1295	218	30	poverty	poverty	NOUN
gssr-1295	218	31	context	context	NOUN
gssr-1295	218	32	(	(	PUNCT
gssr-1295	218	33	world	world	PROPN
gssr-1295	218	34	bank	bank	PROPN
gssr-1295	218	35	,	,	PUNCT
gssr-1295	218	36	2023	2023	NUM
gssr-1295	218	37	)	)	PUNCT
gssr-1295	218	38	.	.	PUNCT
gssr-1295	219	1	the	the	DET
gssr-1295	219	2	negligible	negligible	ADJ
gssr-1295	219	3	effect	effect	NOUN
gssr-1295	219	4	of	of	ADP
gssr-1295	219	5	reg	reg	NOUN
gssr-1295	219	6	compliance	compliance	NOUN
gssr-1295	219	7	(	(	PUNCT
gssr-1295	219	8	-0.0024	-0.0024	NOUN
gssr-1295	219	9	,	,	PUNCT
gssr-1295	219	10	p=0.037	p=0.037	NUM
gssr-1295	219	11	)	)	PUNCT
gssr-1295	219	12	reinforces	reinforce	VERB
gssr-1295	219	13	concerns	concern	NOUN
gssr-1295	219	14	about	about	ADP
gssr-1295	219	15	the	the	DET
gssr-1295	219	16	limited	limited	ADJ
gssr-1295	219	17	real	real	ADJ
gssr-1295	219	18	-	-	PUNCT
gssr-1295	219	19	world	world	NOUN
gssr-1295	219	20	impact	impact	NOUN
gssr-1295	219	21	of	of	ADP
gssr-1295	219	22	nigeria	nigeria	PROPN
gssr-1295	219	23	's	's	PART
gssr-1295	219	24	esg	esg	NOUN
gssr-1295	219	25	reporting	reporting	NOUN
gssr-1295	219	26	mandates	mandate	NOUN
gssr-1295	219	27	,	,	PUNCT
gssr-1295	219	28	as	as	SCONJ
gssr-1295	219	29	better	well	ADJ
gssr-1295	219	30	compliance	compliance	NOUN
gssr-1295	219	31	scores	score	NOUN
gssr-1295	219	32	barely	barely	ADV
gssr-1295	219	33	influence	influence	VERB
gssr-1295	219	34	financial	financial	ADJ
gssr-1295	219	35	stability	stability	NOUN
gssr-1295	219	36	.	.	PUNCT
gssr-1295	220	1	among	among	ADP
gssr-1295	220	2	control	control	NOUN
gssr-1295	220	3	variables	variable	NOUN
gssr-1295	220	4	,	,	PUNCT
gssr-1295	220	5	leverage	leverage	NOUN
gssr-1295	220	6	demonstrates	demonstrate	VERB
gssr-1295	220	7	the	the	DET
gssr-1295	220	8	strongest	strong	ADJ
gssr-1295	220	9	effect	effect	NOUN
gssr-1295	220	10	(	(	PUNCT
gssr-1295	220	11	3.2153	3.2153	NUM
gssr-1295	220	12	,	,	PUNCT
gssr-1295	220	13	p=0.019	p=0.019	NUM
gssr-1295	220	14	)	)	PUNCT
gssr-1295	220	15	,	,	PUNCT
gssr-1295	220	16	confirming	confirm	VERB
gssr-1295	220	17	that	that	SCONJ
gssr-1295	220	18	debtheavy	debtheavy	ADJ
gssr-1295	220	19	capital	capital	NOUN
gssr-1295	220	20	structures	structure	NOUN
gssr-1295	220	21	significantly	significantly	ADV
gssr-1295	220	22	amplify	amplify	VERB
gssr-1295	220	23	earnings	earning	NOUN
gssr-1295	220	24	fluctuations	fluctuation	NOUN
gssr-1295	220	25	a	a	DET
gssr-1295	220	26	finding	finding	NOUN
gssr-1295	220	27	consistent	consistent	ADJ
gssr-1295	220	28	with	with	ADP
gssr-1295	220	29	corporate	corporate	ADJ
gssr-1295	220	30	finance	finance	NOUN
gssr-1295	220	31	theory	theory	NOUN
gssr-1295	220	32	but	but	CCONJ
gssr-1295	220	33	particularly	particularly	ADV
gssr-1295	220	34	acute	acute	ADJ
gssr-1295	220	35	in	in	ADP
gssr-1295	220	36	nigeria	nigeria	PROPN
gssr-1295	220	37	's	's	PART
gssr-1295	220	38	high	high	ADJ
gssr-1295	220	39	-	-	PUNCT
gssr-1295	220	40	interest	interest	NOUN
gssr-1295	220	41	environment	environment	NOUN
gssr-1295	220	42	(	(	PUNCT
gssr-1295	220	43	cbn	cbn	PROPN
gssr-1295	220	44	,	,	PUNCT
gssr-1295	220	45	2024	2024	NUM
gssr-1295	220	46	)	)	PUNCT
gssr-1295	220	47	.	.	PUNCT
gssr-1295	221	1	the	the	DET
gssr-1295	221	2	negative	negative	ADJ
gssr-1295	221	3	coefficient	coefficient	NOUN
gssr-1295	221	4	for	for	ADP
gssr-1295	221	5	commodity	commodity	NOUN
gssr-1295	221	6	exposure	exposure	NOUN
gssr-1295	221	7	(	(	PUNCT
gssr-1295	221	8	-0.0423	-0.0423	X
gssr-1295	221	9	,	,	PUNCT
gssr-1295	221	10	p=0.099	p=0.099	NUM
gssr-1295	221	11	)	)	PUNCT
gssr-1295	221	12	approaches	approach	VERB
gssr-1295	221	13	significance	significance	NOUN
gssr-1295	221	14	and	and	CCONJ
gssr-1295	221	15	suggests	suggest	VERB
gssr-1295	221	16	firms	firm	NOUN
gssr-1295	221	17	dealing	deal	VERB
gssr-1295	221	18	with	with	ADP
gssr-1295	221	19	volatile	volatile	ADJ
gssr-1295	221	20	agricultural	agricultural	ADJ
gssr-1295	221	21	inputs	input	NOUN
gssr-1295	221	22	may	may	AUX
gssr-1295	221	23	have	have	AUX
gssr-1295	221	24	developed	develop	VERB
gssr-1295	221	25	better	well	ADJ
gssr-1295	221	26	risk	risk	NOUN
gssr-1295	221	27	management	management	NOUN
gssr-1295	221	28	practices	practice	NOUN
gssr-1295	221	29	,	,	PUNCT
gssr-1295	221	30	though	though	SCONJ
gssr-1295	221	31	this	this	PRON
gssr-1295	221	32	requires	require	VERB
gssr-1295	221	33	verification	verification	NOUN
gssr-1295	221	34	through	through	ADP
gssr-1295	221	35	additional	additional	ADJ
gssr-1295	221	36	research	research	NOUN
gssr-1295	221	37	.	.	PUNCT
gssr-1295	222	1	collectively	collectively	ADV
gssr-1295	222	2	,	,	PUNCT
gssr-1295	222	3	these	these	DET
gssr-1295	222	4	results	result	NOUN
gssr-1295	222	5	paint	paint	VERB
gssr-1295	222	6	a	a	DET
gssr-1295	222	7	picture	picture	NOUN
gssr-1295	222	8	of	of	ADP
gssr-1295	222	9	nigerian	nigerian	ADJ
gssr-1295	222	10	agri	agri	NOUN
gssr-1295	222	11	-	-	PUNCT
gssr-1295	222	12	food	food	NOUN
gssr-1295	222	13	firms	firm	NOUN
gssr-1295	222	14	caught	catch	VERB
gssr-1295	222	15	in	in	ADP
gssr-1295	222	16	a	a	DET
gssr-1295	222	17	complex	complex	ADJ
gssr-1295	222	18	decarbonization	decarbonization	NOUN
gssr-1295	222	19	dilemma	dilemma	NOUN
gssr-1295	222	20	.	.	PUNCT
gssr-1295	223	1	the	the	DET
gssr-1295	223	2	positive	positive	ADJ
gssr-1295	223	3	volatility	volatility	NOUN
gssr-1295	223	4	effect	effect	NOUN
gssr-1295	223	5	of	of	ADP
gssr-1295	223	6	sustainability	sustainability	NOUN
gssr-1295	223	7	investments	investment	NOUN
gssr-1295	223	8	,	,	PUNCT
gssr-1295	223	9	coupled	couple	VERB
gssr-1295	223	10	with	with	ADP
gssr-1295	223	11	the	the	DET
gssr-1295	223	12	stabilizing	stabilizing	NOUN
gssr-1295	223	13	(	(	PUNCT
gssr-1295	223	14	but	but	CCONJ
gssr-1295	223	15	environmentally	environmentally	ADV
gssr-1295	223	16	harmful	harmful	ADJ
gssr-1295	223	17	)	)	PUNCT
gssr-1295	223	18	influence	influence	NOUN
gssr-1295	223	19	of	of	ADP
gssr-1295	223	20	diesel	diesel	NOUN
gssr-1295	223	21	dependence	dependence	NOUN
gssr-1295	223	22	,	,	PUNCT
gssr-1295	223	23	creates	create	VERB
gssr-1295	223	24	a	a	DET
gssr-1295	223	25	paradox	paradox	NOUN
gssr-1295	223	26	where	where	SCONJ
gssr-1295	223	27	going	go	VERB
gssr-1295	223	28	green	green	ADJ
gssr-1295	223	29	initially	initially	ADV
gssr-1295	223	30	worsens	worsen	VERB
gssr-1295	223	31	financial	financial	ADJ
gssr-1295	223	32	performance	performance	NOUN
gssr-1295	223	33	while	while	SCONJ
gssr-1295	223	34	maintaining	maintain	VERB
gssr-1295	223	35	fossil	fossil	NOUN
gssr-1295	223	36	fuel	fuel	NOUN
gssr-1295	223	37	reliance	reliance	NOUN
gssr-1295	223	38	offers	offer	VERB
gssr-1295	223	39	temporary	temporary	ADJ
gssr-1295	223	40	stability	stability	NOUN
gssr-1295	223	41	.	.	PUNCT
gssr-1295	224	1	this	this	DET
gssr-1295	224	2	tension	tension	NOUN
gssr-1295	224	3	is	be	AUX
gssr-1295	224	4	exacerbated	exacerbate	VERB
gssr-1295	224	5	by	by	ADP
gssr-1295	224	6	ineffective	ineffective	ADJ
gssr-1295	224	7	regulatory	regulatory	ADJ
gssr-1295	224	8	frameworks	framework	NOUN
gssr-1295	224	9	that	that	PRON
gssr-1295	224	10	fail	fail	VERB
gssr-1295	224	11	to	to	PART
gssr-1295	224	12	meaningfully	meaningfully	ADV
gssr-1295	224	13	link	link	VERB
gssr-1295	224	14	compliance	compliance	NOUN
gssr-1295	224	15	with	with	ADP
gssr-1295	224	16	improved	improved	ADJ
gssr-1295	224	17	outcomes	outcome	NOUN
gssr-1295	224	18	.	.	PUNCT
gssr-1295	225	1	the	the	DET
gssr-1295	225	2	findings	finding	NOUN
gssr-1295	225	3	underscore	underscore	VERB
gssr-1295	225	4	the	the	DET
gssr-1295	225	5	need	need	NOUN
gssr-1295	225	6	for	for	ADP
gssr-1295	225	7	policy	policy	NOUN
gssr-1295	225	8	interventions	intervention	NOUN
gssr-1295	225	9	that	that	PRON
gssr-1295	225	10	address	address	VERB
gssr-1295	225	11	both	both	DET
gssr-1295	225	12	sides	side	NOUN
gssr-1295	225	13	of	of	ADP
gssr-1295	225	14	this	this	DET
gssr-1295	225	15	equation	equation	NOUN
gssr-1295	225	16	perhaps	perhaps	ADV
gssr-1295	225	17	through	through	ADP
gssr-1295	225	18	transition	transition	NOUN
gssr-1295	225	19	financing	financing	NOUN
gssr-1295	225	20	mechanisms	mechanism	NOUN
gssr-1295	225	21	to	to	PART
gssr-1295	225	22	smooth	smooth	VERB
gssr-1295	225	23	the	the	DET
gssr-1295	225	24	j	j	NOUN
gssr-1295	225	25	-	-	PUNCT
gssr-1295	225	26	curve	curve	NOUN
gssr-1295	225	27	of	of	ADP
gssr-1295	225	28	decarbonization	decarbonization	NOUN
gssr-1295	225	29	costs	cost	NOUN
gssr-1295	225	30	while	while	SCONJ
gssr-1295	225	31	simultaneously	simultaneously	ADV
gssr-1295	225	32	accelerating	accelerate	VERB
gssr-1295	225	33	clean	clean	ADJ
gssr-1295	225	34	energy	energy	NOUN
gssr-1295	225	35	infrastructure	infrastructure	NOUN
gssr-1295	225	36	development	development	NOUN
gssr-1295	225	37	to	to	PART
gssr-1295	225	38	reduce	reduce	VERB
gssr-1295	225	39	diesel	diesel	NOUN
gssr-1295	225	40	lock	lock	NOUN
gssr-1295	225	41	-	-	PUNCT
gssr-1295	225	42	in	in	ADP
gssr-1295	225	43	effects	effect	NOUN
gssr-1295	225	44	.	.	PUNCT
gssr-1295	226	1	for	for	ADP
gssr-1295	226	2	corporate	corporate	ADJ
gssr-1295	226	3	managers	manager	NOUN
gssr-1295	226	4	,	,	PUNCT
gssr-1295	226	5	the	the	DET
gssr-1295	226	6	results	result	NOUN
gssr-1295	226	7	highlight	highlight	VERB
gssr-1295	226	8	the	the	DET
gssr-1295	226	9	critical	critical	ADJ
gssr-1295	226	10	importance	importance	NOUN
gssr-1295	226	11	of	of	ADP
gssr-1295	226	12	strategic	strategic	ADJ
gssr-1295	226	13	balance	balance	NOUN
gssr-1295	226	14	sheets	sheet	NOUN
gssr-1295	226	15	management	management	NOUN
gssr-1295	226	16	during	during	ADP
gssr-1295	226	17	sustainability	sustainability	NOUN
gssr-1295	226	18	transitions	transition	NOUN
gssr-1295	226	19	,	,	PUNCT
gssr-1295	226	20	particularly	particularly	ADV
gssr-1295	226	21	in	in	ADP
gssr-1295	226	22	controlling	control	VERB
gssr-1295	226	23	leverage	leverage	NOUN
gssr-1295	226	24	ratios	ratio	NOUN
gssr-1295	226	25	that	that	PRON
gssr-1295	226	26	appear	appear	VERB
gssr-1295	226	27	to	to	PART
gssr-1295	226	28	be	be	AUX
gssr-1295	226	29	major	major	ADJ
gssr-1295	226	30	volatility	volatility	NOUN
gssr-1295	226	31	amplifiers	amplifier	NOUN
gssr-1295	226	32	in	in	ADP
gssr-1295	226	33	this	this	DET
gssr-1295	226	34	context	context	NOUN
gssr-1295	226	35	.	.	PUNCT
gssr-1295	227	1	hypothesis	hypothesis	NOUN
gssr-1295	227	2	h₀₁	h₀₁	NOUN
gssr-1295	227	3	(	(	PUNCT
gssr-1295	227	4	decarbonization	decarbonization	NOUN
gssr-1295	227	5	investment	investment	NOUN
gssr-1295	227	6	and	and	CCONJ
gssr-1295	227	7	earnings	earning	NOUN
gssr-1295	227	8	volatility	volatility	NOUN
gssr-1295	227	9	)	)	PUNCT
gssr-1295	227	10	the	the	DET
gssr-1295	227	11	null	null	ADJ
gssr-1295	227	12	hypothesis	hypothesis	NOUN
gssr-1295	227	13	positing	posit	VERB
gssr-1295	227	14	no	no	DET
gssr-1295	227	15	relationship	relationship	NOUN
gssr-1295	227	16	between	between	ADP
gssr-1295	227	17	emissions	emission	NOUN
gssr-1295	227	18	-	-	PUNCT
gssr-1295	227	19	reduction	reduction	NOUN
gssr-1295	227	20	investments	investment	NOUN
gssr-1295	227	21	and	and	CCONJ
gssr-1295	227	22	volatility	volatility	NOUN
gssr-1295	227	23	is	be	AUX
gssr-1295	227	24	rejected	reject	VERB
gssr-1295	227	25	(	(	PUNCT
gssr-1295	227	26	coefficient	coefficient	NOUN
gssr-1295	227	27	=	=	SYM
gssr-1295	227	28	0.1082	0.1082	NUM
gssr-1295	227	29	,	,	PUNCT
gssr-1295	227	30	p	p	NOUN
gssr-1295	227	31	=	=	NOUN
gssr-1295	227	32	0.005	0.005	NUM
gssr-1295	227	33	)	)	PUNCT
gssr-1295	227	34	.	.	PUNCT
gssr-1295	228	1	the	the	DET
gssr-1295	228	2	positive	positive	ADJ
gssr-1295	228	3	and	and	CCONJ
gssr-1295	228	4	statistically	statistically	ADV
gssr-1295	228	5	significant	significant	ADJ
gssr-1295	228	6	coefficient	coefficient	NOUN
gssr-1295	228	7	indicates	indicate	VERB
gssr-1295	228	8	that	that	SCONJ
gssr-1295	228	9	allocating	allocate	VERB
gssr-1295	228	10	more	more	ADJ
gssr-1295	228	11	revenue	revenue	NOUN
gssr-1295	228	12	to	to	ADP
gssr-1295	228	13	decarbonization	decarbonization	NOUN
gssr-1295	228	14	projects	project	NOUN
gssr-1295	228	15	increases	increase	VERB
gssr-1295	228	16	short	short	ADJ
gssr-1295	228	17	-	-	PUNCT
gssr-1295	228	18	term	term	NOUN
gssr-1295	228	19	ebitda	ebitda	NOUN
gssr-1295	228	20	volatility	volatility	NOUN
gssr-1295	228	21	.	.	PUNCT
gssr-1295	229	1	this	this	PRON
gssr-1295	229	2	aligns	align	VERB
gssr-1295	229	3	with	with	ADP
gssr-1295	229	4	the	the	DET
gssr-1295	229	5	j	j	PROPN
gssr-1295	229	6	-	-	PUNCT
gssr-1295	229	7	curve	curve	ADJ
gssr-1295	229	8	effect	effect	NOUN
gssr-1295	229	9	observed	observe	VERB
gssr-1295	229	10	in	in	ADP
gssr-1295	229	11	transitional	transitional	ADJ
gssr-1295	229	12	economies	economy	NOUN
gssr-1295	229	13	(	(	PUNCT
gssr-1295	229	14	adekola	adekola	PROPN
gssr-1295	229	15	et	et	PROPN
gssr-1295	229	16	al	al	PROPN
gssr-1295	229	17	.	.	PROPN
gssr-1295	229	18	,	,	PUNCT
gssr-1295	229	19	2024	2024	NUM
gssr-1295	229	20	)	)	PUNCT
gssr-1295	229	21	,	,	PUNCT
gssr-1295	229	22	where	where	SCONJ
gssr-1295	229	23	sustainability	sustainability	NOUN
gssr-1295	229	24	investments	investment	NOUN
gssr-1295	229	25	initially	initially	ADV
gssr-1295	229	26	strain	strain	VERB
gssr-1295	229	27	finances	finance	NOUN
gssr-1295	229	28	due	due	ADJ
gssr-1295	229	29	to	to	ADP
gssr-1295	229	30	high	high	ADJ
gssr-1295	229	31	upfront	upfront	ADJ
gssr-1295	229	32	costs	cost	NOUN
gssr-1295	229	33	and	and	CCONJ
gssr-1295	229	34	operational	operational	ADJ
gssr-1295	229	35	disruptions	disruption	NOUN
gssr-1295	229	36	.	.	PUNCT
gssr-1295	230	1	the	the	DET
gssr-1295	230	2	result	result	NOUN
gssr-1295	230	3	suggests	suggest	VERB
gssr-1295	230	4	that	that	SCONJ
gssr-1295	230	5	nigerian	nigerian	ADJ
gssr-1295	230	6	agri	agri	NOUN
gssr-1295	230	7	-	-	PUNCT
gssr-1295	230	8	food	food	NOUN
gssr-1295	230	9	firms	firm	NOUN
gssr-1295	230	10	face	face	VERB
gssr-1295	230	11	tangible	tangible	ADJ
gssr-1295	230	12	financial	financial	ADJ
gssr-1295	230	13	trade	trade	NOUN
gssr-1295	230	14	-	-	PUNCT
gssr-1295	230	15	offs	off	NOUN
gssr-1295	230	16	when	when	SCONJ
gssr-1295	230	17	pursuing	pursue	VERB
gssr-1295	230	18	net	net	ADJ
gssr-1295	230	19	-	-	PUNCT
gssr-1295	230	20	zero	zero	NUM
gssr-1295	230	21	pledges	pledge	NOUN
gssr-1295	230	22	,	,	PUNCT
gssr-1295	230	23	as	as	SCONJ
gssr-1295	230	24	capital	capital	NOUN
gssr-1295	230	25	diverted	divert	VERB
gssr-1295	230	26	to	to	ADP
gssr-1295	230	27	green	green	ADJ
gssr-1295	230	28	projects	project	NOUN
gssr-1295	230	29	may	may	AUX
gssr-1295	230	30	temporarily	temporarily	ADV
gssr-1295	230	31	reduce	reduce	VERB
gssr-1295	230	32	earnings	earning	NOUN
gssr-1295	230	33	stability	stability	NOUN
gssr-1295	230	34	.	.	PUNCT
gssr-1295	231	1	this	this	DET
gssr-1295	231	2	rejection	rejection	NOUN
gssr-1295	231	3	of	of	ADP
gssr-1295	231	4	h₀₁	h₀₁	NOUN
gssr-1295	231	5	underscores	underscore	VERB
gssr-1295	231	6	the	the	DET
gssr-1295	231	7	need	need	NOUN
gssr-1295	231	8	for	for	ADP
gssr-1295	231	9	phased	phase	VERB
gssr-1295	231	10	investment	investment	NOUN
gssr-1295	231	11	strategies	strategy	NOUN
gssr-1295	231	12	or	or	CCONJ
gssr-1295	231	13	transitional	transitional	ADJ
gssr-1295	231	14	subsidies	subsidy	NOUN
gssr-1295	231	15	to	to	PART
gssr-1295	231	16	mitigate	mitigate	VERB
gssr-1295	231	17	early	early	ADJ
gssr-1295	231	18	-	-	PUNCT
gssr-1295	231	19	stage	stage	NOUN
gssr-1295	231	20	volatility	volatility	NOUN
gssr-1295	231	21	.	.	PUNCT
gssr-1295	232	1	global	global	ADJ
gssr-1295	232	2	sustainability	sustainability	NOUN
gssr-1295	232	3	research	research	NOUN
gssr-1295	232	4	global	global	ADJ
gssr-1295	232	5	scientific	scientific	ADJ
gssr-1295	232	6	research	research	NOUN
gssr-1295	232	7	175	175	NUM
gssr-1295	232	8	hypothesis	hypothesis	NOUN
gssr-1295	232	9	h₀₂	h₀₂	NOUN
gssr-1295	232	10	(	(	PUNCT
gssr-1295	232	11	fossil	fossil	NOUN
gssr-1295	232	12	fuel	fuel	NOUN
gssr-1295	232	13	)	)	PUNCT
gssr-1295	232	14	the	the	DET
gssr-1295	232	15	standalone	standalone	ADJ
gssr-1295	232	16	coefficient	coefficient	NOUN
gssr-1295	232	17	for	for	ADP
gssr-1295	232	18	fossil	fossil	NOUN
gssr-1295	232	19	fuel	fuel	NOUN
gssr-1295	232	20	dependence	dependence	NOUN
gssr-1295	232	21	(	(	PUNCT
gssr-1295	232	22	-0.0365	-0.0365	NOUN
gssr-1295	232	23	,	,	PUNCT
gssr-1295	232	24	p	p	X
gssr-1295	232	25	=	=	NOUN
gssr-1295	232	26	0.008	0.008	NUM
gssr-1295	232	27	)	)	PUNCT
gssr-1295	232	28	partially	partially	ADV
gssr-1295	232	29	contradicts	contradict	VERB
gssr-1295	232	30	h₀₂.	h₀₂.	PROPN
gssr-1295	232	31	the	the	DET
gssr-1295	232	32	significant	significant	ADJ
gssr-1295	232	33	negative	negative	ADJ
gssr-1295	232	34	relationship	relationship	NOUN
gssr-1295	232	35	implies	imply	VERB
gssr-1295	232	36	that	that	SCONJ
gssr-1295	232	37	higher	high	ADJ
gssr-1295	232	38	diesel	diesel	NOUN
gssr-1295	232	39	reliance	reliance	NOUN
gssr-1295	232	40	reduces	reduce	VERB
gssr-1295	232	41	volatility	volatility	NOUN
gssr-1295	232	42	,	,	PUNCT
gssr-1295	232	43	contrary	contrary	ADV
gssr-1295	232	44	to	to	ADP
gssr-1295	232	45	expectations	expectation	NOUN
gssr-1295	232	46	.	.	PUNCT
gssr-1295	233	1	this	this	PRON
gssr-1295	233	2	may	may	AUX
gssr-1295	233	3	reflect	reflect	VERB
gssr-1295	233	4	nigerian	nigerian	ADJ
gssr-1295	233	5	firms	firm	NOUN
gssr-1295	233	6	’	’	PART
gssr-1295	233	7	reliance	reliance	NOUN
gssr-1295	233	8	on	on	ADP
gssr-1295	233	9	long	long	ADJ
gssr-1295	233	10	-	-	PUNCT
gssr-1295	233	11	term	term	NOUN
gssr-1295	233	12	fuel	fuel	NOUN
gssr-1295	233	13	contracts	contract	NOUN
gssr-1295	233	14	or	or	CCONJ
gssr-1295	233	15	diesel	diesel	NOUN
gssr-1295	233	16	-	-	PUNCT
gssr-1295	233	17	based	base	VERB
gssr-1295	233	18	operational	operational	ADJ
gssr-1295	233	19	predictability	predictability	NOUN
gssr-1295	233	20	(	(	PUNCT
gssr-1295	233	21	babatunde	babatunde	NOUN
gssr-1295	233	22	,	,	PUNCT
gssr-1295	233	23	2024	2024	NUM
gssr-1295	233	24	)	)	PUNCT
gssr-1295	233	25	,	,	PUNCT
gssr-1295	233	26	which	which	PRON
gssr-1295	233	27	could	could	AUX
gssr-1295	233	28	temporarily	temporarily	ADV
gssr-1295	233	29	offset	offset	VERB
gssr-1295	233	30	decarbonization	decarbonization	NOUN
gssr-1295	233	31	-	-	PUNCT
gssr-1295	233	32	induced	induce	VERB
gssr-1295	233	33	instability	instability	NOUN
gssr-1295	233	34	.	.	PUNCT
gssr-1295	234	1	however	however	ADV
gssr-1295	234	2	,	,	PUNCT
gssr-1295	234	3	without	without	ADP
gssr-1295	234	4	testing	test	VERB
gssr-1295	234	5	a	a	DET
gssr-1295	234	6	formal	formal	ADJ
gssr-1295	234	7	interaction	interaction	NOUN
gssr-1295	234	8	term	term	NOUN
gssr-1295	234	9	(	(	PUNCT
gssr-1295	234	10	e.g.	e.g.	ADV
gssr-1295	234	11	,	,	PUNCT
gssr-1295	234	12	decarbinvestment	decarbinvestment	ADJ
gssr-1295	234	13	×	×	PROPN
gssr-1295	234	14	fossilfueldep	fossilfueldep	NOUN
gssr-1295	234	15	)	)	PUNCT
gssr-1295	234	16	,	,	PUNCT
gssr-1295	234	17	we	we	PRON
gssr-1295	234	18	can	can	AUX
gssr-1295	234	19	not	not	PART
gssr-1295	234	20	fully	fully	ADV
gssr-1295	234	21	reject	reject	VERB
gssr-1295	234	22	h₀₂.	h₀₂.	PROPN
gssr-1295	234	23	future	future	ADJ
gssr-1295	234	24	research	research	NOUN
gssr-1295	234	25	should	should	AUX
gssr-1295	234	26	explicitly	explicitly	ADV
gssr-1295	234	27	model	model	VERB
gssr-1295	234	28	this	this	DET
gssr-1295	234	29	moderation	moderation	NOUN
gssr-1295	234	30	to	to	PART
gssr-1295	234	31	assess	assess	VERB
gssr-1295	234	32	whether	whether	SCONJ
gssr-1295	234	33	diesel	diesel	NOUN
gssr-1295	234	34	dependence	dependence	NOUN
gssr-1295	234	35	alters	alter	VERB
gssr-1295	234	36	the	the	DET
gssr-1295	234	37	financial	financial	ADJ
gssr-1295	234	38	impact	impact	NOUN
gssr-1295	234	39	of	of	ADP
gssr-1295	234	40	decarbonization	decarbonization	NOUN
gssr-1295	234	41	spending	spending	NOUN
gssr-1295	234	42	,	,	PUNCT
gssr-1295	234	43	rather	rather	ADV
gssr-1295	234	44	than	than	ADP
gssr-1295	234	45	independently	independently	ADV
gssr-1295	234	46	affecting	affect	VERB
gssr-1295	234	47	volatility	volatility	NOUN
gssr-1295	234	48	.	.	PUNCT
gssr-1295	235	1	hypothesis	hypothesis	NOUN
gssr-1295	235	2	h₀₃	h₀₃	NOUN
gssr-1295	235	3	(	(	PUNCT
gssr-1295	235	4	esg	esg	NOUN
gssr-1295	235	5	compliance	compliance	NOUN
gssr-1295	235	6	and	and	CCONJ
gssr-1295	235	7	earnings	earning	NOUN
gssr-1295	235	8	stability	stability	NOUN
gssr-1295	235	9	)	)	PUNCT
gssr-1295	235	10	the	the	DET
gssr-1295	235	11	null	null	ADJ
gssr-1295	235	12	hypothesis	hypothesis	NOUN
gssr-1295	235	13	claiming	claim	VERB
gssr-1295	235	14	no	no	DET
gssr-1295	235	15	effect	effect	NOUN
gssr-1295	235	16	of	of	ADP
gssr-1295	235	17	ngx	ngx	ADJ
gssr-1295	235	18	compliance	compliance	NOUN
gssr-1295	235	19	on	on	ADP
gssr-1295	235	20	volatility	volatility	NOUN
gssr-1295	235	21	is	be	AUX
gssr-1295	235	22	not	not	PART
gssr-1295	235	23	rejected	reject	VERB
gssr-1295	235	24	(	(	PUNCT
gssr-1295	235	25	coefficient	coefficient	NOUN
gssr-1295	235	26	=	=	X
gssr-1295	235	27	-0.0024	-0.0024	PROPN
gssr-1295	235	28	,	,	PUNCT
gssr-1295	235	29	p	p	X
gssr-1295	235	30	=	=	NOUN
gssr-1295	235	31	0.037	0.037	NUM
gssr-1295	235	32	)	)	PUNCT
gssr-1295	235	33	.	.	PUNCT
gssr-1295	236	1	although	although	SCONJ
gssr-1295	236	2	statistically	statistically	ADV
gssr-1295	236	3	significant	significant	ADJ
gssr-1295	236	4	,	,	PUNCT
gssr-1295	236	5	the	the	DET
gssr-1295	236	6	negligible	negligible	ADJ
gssr-1295	236	7	coefficient	coefficient	NOUN
gssr-1295	236	8	magnitude	magnitude	NOUN
gssr-1295	236	9	suggests	suggest	VERB
gssr-1295	236	10	esg	esg	NOUN
gssr-1295	236	11	compliance	compliance	NOUN
gssr-1295	236	12	has	have	VERB
gssr-1295	236	13	no	no	DET
gssr-1295	236	14	practical	practical	ADJ
gssr-1295	236	15	impact	impact	NOUN
gssr-1295	236	16	on	on	ADP
gssr-1295	236	17	stabilizing	stabilize	VERB
gssr-1295	236	18	earnings	earning	NOUN
gssr-1295	236	19	.	.	PUNCT
gssr-1295	237	1	this	this	PRON
gssr-1295	237	2	aligns	align	VERB
gssr-1295	237	3	with	with	ADP
gssr-1295	237	4	critiques	critique	NOUN
gssr-1295	237	5	of	of	ADP
gssr-1295	237	6	nigeria	nigeria	PROPN
gssr-1295	237	7	’s	’s	PART
gssr-1295	237	8	esg	esg	PROPN
gssr-1295	237	9	framework	framework	NOUN
gssr-1295	237	10	as	as	ADP
gssr-1295	237	11	performative	performative	ADJ
gssr-1295	237	12	(	(	PUNCT
gssr-1295	237	13	okpara	okpara	NOUN
gssr-1295	237	14	,	,	PUNCT
gssr-1295	237	15	2025	2025	NUM
gssr-1295	237	16	)	)	PUNCT
gssr-1295	237	17	,	,	PUNCT
gssr-1295	237	18	where	where	SCONJ
gssr-1295	237	19	firms	firm	NOUN
gssr-1295	237	20	prioritize	prioritize	VERB
gssr-1295	237	21	reporting	report	VERB
gssr-1295	237	22	over	over	ADP
gssr-1295	237	23	operational	operational	ADJ
gssr-1295	237	24	changes	change	NOUN
gssr-1295	237	25	.	.	PUNCT
gssr-1295	238	1	the	the	DET
gssr-1295	238	2	result	result	NOUN
gssr-1295	238	3	implies	imply	VERB
gssr-1295	238	4	that	that	SCONJ
gssr-1295	238	5	current	current	ADJ
gssr-1295	238	6	disclosure	disclosure	NOUN
gssr-1295	238	7	requirements	requirement	NOUN
gssr-1295	238	8	lack	lack	VERB
gssr-1295	238	9	the	the	DET
gssr-1295	238	10	enforcement	enforcement	NOUN
gssr-1295	238	11	or	or	CCONJ
gssr-1295	238	12	incentives	incentive	NOUN
gssr-1295	238	13	to	to	PART
gssr-1295	238	14	meaningfully	meaningfully	ADV
gssr-1295	238	15	reduce	reduce	VERB
gssr-1295	238	16	financial	financial	ADJ
gssr-1295	238	17	strain	strain	NOUN
gssr-1295	238	18	during	during	ADP
gssr-1295	238	19	sustainability	sustainability	NOUN
gssr-1295	238	20	transitions	transition	NOUN
gssr-1295	238	21	.	.	PUNCT
gssr-1295	239	1	thus	thus	ADV
gssr-1295	239	2	,	,	PUNCT
gssr-1295	239	3	while	while	SCONJ
gssr-1295	239	4	the	the	DET
gssr-1295	239	5	p	p	NOUN
gssr-1295	239	6	-	-	PUNCT
gssr-1295	239	7	value	value	NOUN
gssr-1295	239	8	technically	technically	ADV
gssr-1295	239	9	rejects	reject	VERB
gssr-1295	239	10	h₀₃	h₀₃	NOUN
gssr-1295	239	11	at	at	ADP
gssr-1295	239	12	the	the	DET
gssr-1295	239	13	5	5	NUM
gssr-1295	239	14	%	%	NOUN
gssr-1295	239	15	level	level	NOUN
gssr-1295	239	16	,	,	PUNCT
gssr-1295	239	17	the	the	DET
gssr-1295	239	18	economic	economic	ADJ
gssr-1295	239	19	insignificance	insignificance	NOUN
gssr-1295	239	20	of	of	ADP
gssr-1295	239	21	the	the	DET
gssr-1295	239	22	effect	effect	NOUN
gssr-1295	239	23	supports	support	VERB
gssr-1295	239	24	its	its	PRON
gssr-1295	239	25	substantive	substantive	ADJ
gssr-1295	239	26	retention	retention	NOUN
gssr-1295	239	27	.	.	PUNCT
gssr-1295	240	1	conclusion	conclusion	NOUN
gssr-1295	240	2	and	and	CCONJ
gssr-1295	240	3	recommendations	recommendation	NOUN
gssr-1295	240	4	the	the	DET
gssr-1295	240	5	study	study	NOUN
gssr-1295	240	6	's	's	PART
gssr-1295	240	7	findings	finding	NOUN
gssr-1295	240	8	paint	paint	VERB
gssr-1295	240	9	a	a	DET
gssr-1295	240	10	complex	complex	ADJ
gssr-1295	240	11	picture	picture	NOUN
gssr-1295	240	12	of	of	ADP
gssr-1295	240	13	nigeria	nigeria	PROPN
gssr-1295	240	14	's	's	PART
gssr-1295	240	15	agri	agri	NOUN
gssr-1295	240	16	-	-	PUNCT
gssr-1295	240	17	food	food	NOUN
gssr-1295	240	18	sector	sector	NOUN
gssr-1295	240	19	navigating	navigate	VERB
gssr-1295	240	20	the	the	DET
gssr-1295	240	21	treacherous	treacherous	ADJ
gssr-1295	240	22	path	path	NOUN
gssr-1295	240	23	between	between	ADP
gssr-1295	240	24	sustainability	sustainability	NOUN
gssr-1295	240	25	commitments	commitment	NOUN
gssr-1295	240	26	and	and	CCONJ
gssr-1295	240	27	financial	financial	ADJ
gssr-1295	240	28	stability	stability	NOUN
gssr-1295	240	29	.	.	PUNCT
gssr-1295	241	1	the	the	DET
gssr-1295	241	2	results	result	NOUN
gssr-1295	241	3	demonstrate	demonstrate	VERB
gssr-1295	241	4	that	that	SCONJ
gssr-1295	241	5	decarbonization	decarbonization	NOUN
gssr-1295	241	6	investments	investment	NOUN
gssr-1295	241	7	,	,	PUNCT
gssr-1295	241	8	while	while	SCONJ
gssr-1295	241	9	crucial	crucial	ADJ
gssr-1295	241	10	for	for	ADP
gssr-1295	241	11	long	long	ADJ
gssr-1295	241	12	-	-	PUNCT
gssr-1295	241	13	term	term	NOUN
gssr-1295	241	14	environmental	environmental	ADJ
gssr-1295	241	15	goals	goal	NOUN
gssr-1295	241	16	,	,	PUNCT
gssr-1295	241	17	currently	currently	ADV
gssr-1295	241	18	exacerbate	exacerbate	VERB
gssr-1295	241	19	short	short	ADJ
gssr-1295	241	20	-	-	PUNCT
gssr-1295	241	21	term	term	NOUN
gssr-1295	241	22	earnings	earning	NOUN
gssr-1295	241	23	volatility	volatility	NOUN
gssr-1295	241	24	,	,	PUNCT
gssr-1295	241	25	creating	create	VERB
gssr-1295	241	26	a	a	DET
gssr-1295	241	27	significant	significant	ADJ
gssr-1295	241	28	barrier	barrier	NOUN
gssr-1295	241	29	for	for	ADP
gssr-1295	241	30	firms	firm	NOUN
gssr-1295	241	31	already	already	ADV
gssr-1295	241	32	operating	operate	VERB
gssr-1295	241	33	in	in	ADP
gssr-1295	241	34	a	a	DET
gssr-1295	241	35	challenging	challenging	ADJ
gssr-1295	241	36	economic	economic	ADJ
gssr-1295	241	37	environment	environment	NOUN
gssr-1295	241	38	.	.	PUNCT
gssr-1295	242	1	this	this	DET
gssr-1295	242	2	volatility	volatility	NOUN
gssr-1295	242	3	stems	stem	VERB
gssr-1295	242	4	not	not	PART
gssr-1295	242	5	just	just	ADV
gssr-1295	242	6	from	from	ADP
gssr-1295	242	7	the	the	DET
gssr-1295	242	8	capital	capital	NOUN
gssr-1295	242	9	intensity	intensity	NOUN
gssr-1295	242	10	of	of	ADP
gssr-1295	242	11	green	green	ADJ
gssr-1295	242	12	transitions	transition	NOUN
gssr-1295	242	13	but	but	CCONJ
gssr-1295	242	14	also	also	ADV
gssr-1295	242	15	from	from	ADP
gssr-1295	242	16	the	the	DET
gssr-1295	242	17	sector	sector	NOUN
gssr-1295	242	18	's	's	PART
gssr-1295	242	19	entrenched	entrenched	ADJ
gssr-1295	242	20	dependence	dependence	NOUN
gssr-1295	242	21	on	on	ADP
gssr-1295	242	22	diesel	diesel	NOUN
gssr-1295	242	23	generators	generator	NOUN
gssr-1295	242	24	,	,	PUNCT
gssr-1295	242	25	which	which	PRON
gssr-1295	242	26	paradoxically	paradoxically	ADV
gssr-1295	242	27	provide	provide	VERB
gssr-1295	242	28	a	a	DET
gssr-1295	242	29	stabilizing	stabilize	VERB
gssr-1295	242	30	effect	effect	NOUN
gssr-1295	242	31	on	on	ADP
gssr-1295	242	32	earnings	earning	NOUN
gssr-1295	242	33	despite	despite	SCONJ
gssr-1295	242	34	their	their	PRON
gssr-1295	242	35	environmental	environmental	ADJ
gssr-1295	242	36	harm	harm	NOUN
gssr-1295	242	37	.	.	PUNCT
gssr-1295	243	1	meanwhile	meanwhile	ADV
gssr-1295	243	2	,	,	PUNCT
gssr-1295	243	3	the	the	DET
gssr-1295	243	4	current	current	ADJ
gssr-1295	243	5	esg	esg	PROPN
gssr-1295	243	6	compliance	compliance	NOUN
gssr-1295	243	7	framework	framework	NOUN
gssr-1295	243	8	fails	fail	VERB
gssr-1295	243	9	to	to	PART
gssr-1295	243	10	deliver	deliver	VERB
gssr-1295	243	11	meaningful	meaningful	ADJ
gssr-1295	243	12	financial	financial	ADJ
gssr-1295	243	13	stability	stability	NOUN
gssr-1295	243	14	benefits	benefit	NOUN
gssr-1295	243	15	,	,	PUNCT
gssr-1295	243	16	revealing	reveal	VERB
gssr-1295	243	17	a	a	DET
gssr-1295	243	18	troubling	troubling	ADJ
gssr-1295	243	19	gap	gap	NOUN
gssr-1295	243	20	between	between	ADP
gssr-1295	243	21	regulatory	regulatory	ADJ
gssr-1295	243	22	intentions	intention	NOUN
gssr-1295	243	23	and	and	CCONJ
gssr-1295	243	24	on	on	ADP
gssr-1295	243	25	-	-	PUNCT
gssr-1295	243	26	the	the	DET
gssr-1295	243	27	-	-	PUNCT
gssr-1295	243	28	ground	ground	NOUN
gssr-1295	243	29	realities	reality	NOUN
gssr-1295	243	30	.	.	PUNCT
gssr-1295	244	1	these	these	DET
gssr-1295	244	2	dynamics	dynamic	NOUN
gssr-1295	244	3	underscore	underscore	VERB
gssr-1295	244	4	the	the	DET
gssr-1295	244	5	unique	unique	ADJ
gssr-1295	244	6	challenges	challenge	NOUN
gssr-1295	244	7	emerging	emerge	VERB
gssr-1295	244	8	economies	economy	NOUN
gssr-1295	244	9	face	face	VERB
gssr-1295	244	10	in	in	ADP
gssr-1295	244	11	balancing	balance	VERB
gssr-1295	244	12	climate	climate	NOUN
gssr-1295	244	13	action	action	NOUN
gssr-1295	244	14	with	with	ADP
gssr-1295	244	15	economic	economic	ADJ
gssr-1295	244	16	viability	viability	NOUN
gssr-1295	244	17	,	,	PUNCT
gssr-1295	244	18	where	where	SCONJ
gssr-1295	244	19	inadequate	inadequate	ADJ
gssr-1295	244	20	infrastructure	infrastructure	NOUN
gssr-1295	244	21	,	,	PUNCT
gssr-1295	244	22	financing	financing	NOUN
gssr-1295	244	23	constraints	constraint	NOUN
gssr-1295	244	24	,	,	PUNCT
gssr-1295	244	25	and	and	CCONJ
gssr-1295	244	26	weak	weak	ADJ
gssr-1295	244	27	policy	policy	NOUN
gssr-1295	244	28	enforcement	enforcement	NOUN
gssr-1295	244	29	converge	converge	VERB
gssr-1295	244	30	to	to	PART
gssr-1295	244	31	create	create	VERB
gssr-1295	244	32	a	a	DET
gssr-1295	244	33	perfect	perfect	ADJ
gssr-1295	244	34	storm	storm	NOUN
gssr-1295	244	35	of	of	ADP
gssr-1295	244	36	transitional	transitional	ADJ
gssr-1295	244	37	risks	risk	NOUN
gssr-1295	244	38	.	.	PUNCT
gssr-1295	245	1	the	the	DET
gssr-1295	245	2	findings	finding	NOUN
gssr-1295	245	3	validate	validate	VERB
gssr-1295	245	4	core	core	NOUN
gssr-1295	245	5	tenets	tenet	NOUN
gssr-1295	245	6	of	of	ADP
gssr-1295	245	7	paradox	paradox	NOUN
gssr-1295	245	8	theory	theory	NOUN
gssr-1295	245	9	,	,	PUNCT
gssr-1295	245	10	illustrating	illustrate	VERB
gssr-1295	245	11	how	how	SCONJ
gssr-1295	245	12	nigerian	nigerian	ADJ
gssr-1295	245	13	agri	agri	NOUN
gssr-1295	245	14	-	-	PUNCT
gssr-1295	245	15	food	food	NOUN
gssr-1295	245	16	firms	firm	NOUN
gssr-1295	245	17	are	be	AUX
gssr-1295	245	18	caught	catch	VERB
gssr-1295	245	19	between	between	ADP
gssr-1295	245	20	competing	compete	VERB
gssr-1295	245	21	imperatives	imperative	NOUN
gssr-1295	245	22	,	,	PUNCT
gssr-1295	245	23	pressured	pressure	VERB
gssr-1295	245	24	to	to	PART
gssr-1295	245	25	decarbonize	decarbonize	VERB
gssr-1295	245	26	while	while	SCONJ
gssr-1295	245	27	simultaneously	simultaneously	ADV
gssr-1295	245	28	grappling	grapple	VERB
gssr-1295	245	29	with	with	ADP
gssr-1295	245	30	the	the	DET
gssr-1295	245	31	financial	financial	ADJ
gssr-1295	245	32	instability	instability	NOUN
gssr-1295	245	33	such	such	ADJ
gssr-1295	245	34	efforts	effort	NOUN
gssr-1295	245	35	trigger	trigger	NOUN
gssr-1295	245	36	in	in	ADP
gssr-1295	245	37	the	the	DET
gssr-1295	245	38	absence	absence	NOUN
gssr-1295	245	39	of	of	ADP
gssr-1295	245	40	robust	robust	ADJ
gssr-1295	245	41	institutional	institutional	ADJ
gssr-1295	245	42	support	support	NOUN
gssr-1295	245	43	.	.	PUNCT
gssr-1295	246	1	to	to	PART
gssr-1295	246	2	address	address	VERB
gssr-1295	246	3	the	the	DET
gssr-1295	246	4	decarbonization	decarbonization	NOUN
gssr-1295	246	5	-	-	PUNCT
gssr-1295	246	6	volatility	volatility	NOUN
gssr-1295	246	7	paradox	paradox	NOUN
gssr-1295	246	8	,	,	PUNCT
gssr-1295	246	9	policymakers	policymaker	NOUN
gssr-1295	246	10	should	should	AUX
gssr-1295	246	11	implement	implement	VERB
gssr-1295	246	12	a	a	DET
gssr-1295	246	13	three	three	NUM
gssr-1295	246	14	-	-	PUNCT
gssr-1295	246	15	pronged	pronged	ADJ
gssr-1295	246	16	approach	approach	NOUN
gssr-1295	246	17	.	.	PUNCT
gssr-1295	247	1	first	first	ADV
gssr-1295	247	2	,	,	PUNCT
gssr-1295	247	3	for	for	ADP
gssr-1295	247	4	firms	firm	NOUN
gssr-1295	247	5	struggling	struggle	VERB
gssr-1295	247	6	with	with	ADP
gssr-1295	247	7	the	the	DET
gssr-1295	247	8	financial	financial	ADJ
gssr-1295	247	9	impact	impact	NOUN
gssr-1295	247	10	of	of	ADP
gssr-1295	247	11	green	green	ADJ
gssr-1295	247	12	investments	investment	NOUN
gssr-1295	247	13	,	,	PUNCT
gssr-1295	247	14	the	the	DET
gssr-1295	247	15	government	government	NOUN
gssr-1295	247	16	should	should	AUX
gssr-1295	247	17	establish	establish	VERB
gssr-1295	247	18	a	a	DET
gssr-1295	247	19	decarbonization	decarbonization	NOUN
gssr-1295	247	20	stabilization	stabilization	NOUN
gssr-1295	247	21	fund	fund	NOUN
gssr-1295	247	22	that	that	PRON
gssr-1295	247	23	provides	provide	VERB
gssr-1295	247	24	bridge	bridge	NOUN
gssr-1295	247	25	financing	financing	NOUN
gssr-1295	247	26	during	during	ADP
gssr-1295	247	27	the	the	DET
gssr-1295	247	28	transition	transition	NOUN
gssr-1295	247	29	period	period	NOUN
gssr-1295	247	30	,	,	PUNCT
gssr-1295	247	31	coupled	couple	VERB
gssr-1295	247	32	with	with	ADP
gssr-1295	247	33	technical	technical	ADJ
gssr-1295	247	34	assistance	assistance	NOUN
gssr-1295	247	35	to	to	PART
gssr-1295	247	36	optimize	optimize	VERB
gssr-1295	247	37	the	the	DET
gssr-1295	247	38	timing	timing	NOUN
gssr-1295	247	39	and	and	CCONJ
gssr-1295	247	40	sequencing	sequencing	NOUN
gssr-1295	247	41	of	of	ADP
gssr-1295	247	42	sustainability	sustainability	NOUN
gssr-1295	247	43	projects	project	NOUN
gssr-1295	247	44	.	.	PUNCT
gssr-1295	248	1	second	second	ADJ
gssr-1295	248	2	,	,	PUNCT
gssr-1295	248	3	to	to	PART
gssr-1295	248	4	reduce	reduce	VERB
gssr-1295	248	5	fossil	fossil	NOUN
gssr-1295	248	6	fuel	fuel	NOUN
gssr-1295	248	7	dependence	dependence	NOUN
gssr-1295	248	8	while	while	SCONJ
gssr-1295	248	9	maintaining	maintain	VERB
gssr-1295	248	10	stability	stability	NOUN
gssr-1295	248	11	,	,	PUNCT
gssr-1295	248	12	energy	energy	NOUN
gssr-1295	248	13	regulators	regulator	NOUN
gssr-1295	248	14	must	must	AUX
gssr-1295	248	15	accelerate	accelerate	VERB
gssr-1295	248	16	the	the	DET
gssr-1295	248	17	rollout	rollout	NOUN
gssr-1295	248	18	of	of	ADP
gssr-1295	248	19	mini	mini	ADJ
gssr-1295	248	20	-	-	ADJ
gssr-1295	248	21	grid	grid	ADJ
gssr-1295	248	22	solutions	solution	NOUN
gssr-1295	248	23	tailored	tailor	VERB
gssr-1295	248	24	to	to	ADP
gssr-1295	248	25	agri	agri	NOUN
gssr-1295	248	26	-	-	PUNCT
gssr-1295	248	27	processing	processing	NOUN
gssr-1295	248	28	clusters	cluster	NOUN
gssr-1295	248	29	,	,	PUNCT
gssr-1295	248	30	offering	offer	VERB
gssr-1295	248	31	reliable	reliable	ADJ
gssr-1295	248	32	renewable	renewable	ADJ
gssr-1295	248	33	energy	energy	NOUN
gssr-1295	248	34	at	at	ADP
gssr-1295	248	35	competitive	competitive	ADJ
gssr-1295	248	36	rates	rate	NOUN
gssr-1295	248	37	through	through	ADP
gssr-1295	248	38	public	public	ADJ
gssr-1295	248	39	-	-	PUNCT
gssr-1295	248	40	private	private	ADJ
gssr-1295	248	41	partnerships	partnership	NOUN
gssr-1295	248	42	.	.	PUNCT
gssr-1295	249	1	third	third	ADJ
gssr-1295	249	2	,	,	PUNCT
gssr-1295	249	3	to	to	PART
gssr-1295	249	4	enhance	enhance	VERB
gssr-1295	249	5	the	the	DET
gssr-1295	249	6	effectiveness	effectiveness	NOUN
gssr-1295	249	7	of	of	ADP
gssr-1295	249	8	esg	esg	PROPN
gssr-1295	249	9	compliance	compliance	NOUN
gssr-1295	249	10	,	,	PUNCT
gssr-1295	249	11	the	the	DET
gssr-1295	249	12	ngx	ngx	PROPN
gssr-1295	249	13	should	should	AUX
gssr-1295	249	14	implement	implement	VERB
gssr-1295	249	15	a	a	DET
gssr-1295	249	16	dual	dual	ADJ
gssr-1295	249	17	-	-	PUNCT
gssr-1295	249	18	track	track	NOUN
gssr-1295	249	19	reporting	reporting	NOUN
gssr-1295	249	20	system	system	NOUN
gssr-1295	249	21	that	that	PRON
gssr-1295	249	22	rewards	reward	VERB
gssr-1295	249	23	verifiable	verifiable	ADJ
gssr-1295	249	24	emissions	emission	NOUN
gssr-1295	249	25	reductions	reduction	NOUN
gssr-1295	249	26	with	with	ADP
gssr-1295	249	27	preferential	preferential	ADJ
gssr-1295	249	28	access	access	NOUN
gssr-1295	249	29	to	to	ADP
gssr-1295	249	30	green	green	ADJ
gssr-1295	249	31	financing	financing	NOUN
gssr-1295	249	32	,	,	PUNCT
gssr-1295	249	33	while	while	SCONJ
gssr-1295	249	34	imposing	impose	VERB
gssr-1295	249	35	escalating	escalate	VERB
gssr-1295	249	36	penalties	penalty	NOUN
gssr-1295	249	37	for	for	ADP
gssr-1295	249	38	firms	firm	NOUN
gssr-1295	249	39	that	that	PRON
gssr-1295	249	40	fail	fail	VERB
gssr-1295	249	41	to	to	PART
gssr-1295	249	42	back	back	VERB
gssr-1295	249	43	disclosures	disclosure	NOUN
gssr-1295	249	44	with	with	ADP
gssr-1295	249	45	tangible	tangible	ADJ
gssr-1295	249	46	action	action	NOUN
gssr-1295	249	47	.	.	PUNCT
gssr-1295	250	1	for	for	ADP
gssr-1295	250	2	corporate	corporate	ADJ
gssr-1295	250	3	leaders	leader	NOUN
gssr-1295	250	4	,	,	PUNCT
gssr-1295	250	5	the	the	DET
gssr-1295	250	6	global	global	ADJ
gssr-1295	250	7	sustainability	sustainability	NOUN
gssr-1295	250	8	research	research	NOUN
gssr-1295	250	9	global	global	ADJ
gssr-1295	250	10	scientific	scientific	ADJ
gssr-1295	250	11	research	research	NOUN
gssr-1295	250	12	176	176	NUM
gssr-1295	250	13	path	path	NOUN
gssr-1295	250	14	forward	forward	ADV
gssr-1295	250	15	requires	require	VERB
gssr-1295	250	16	integrated	integrate	VERB
gssr-1295	250	17	transition	transition	NOUN
gssr-1295	250	18	planning	planning	NOUN
gssr-1295	250	19	that	that	PRON
gssr-1295	250	20	synchronizes	synchronize	VERB
gssr-1295	250	21	sustainability	sustainability	NOUN
gssr-1295	250	22	investments	investment	NOUN
gssr-1295	250	23	with	with	ADP
gssr-1295	250	24	operational	operational	ADJ
gssr-1295	250	25	resilience	resilience	NOUN
gssr-1295	250	26	measures	measure	NOUN
gssr-1295	250	27	including	include	VERB
gssr-1295	250	28	energy	energy	NOUN
gssr-1295	250	29	diversification	diversification	NOUN
gssr-1295	250	30	,	,	PUNCT
gssr-1295	250	31	working	work	VERB
gssr-1295	250	32	capital	capital	NOUN
gssr-1295	250	33	buffers	buffer	NOUN
gssr-1295	250	34	,	,	PUNCT
gssr-1295	250	35	and	and	CCONJ
gssr-1295	250	36	stakeholder	stakeholder	NOUN
gssr-1295	250	37	engagement	engagement	NOUN
gssr-1295	250	38	to	to	PART
gssr-1295	250	39	mitigate	mitigate	VERB
gssr-1295	250	40	implementation	implementation	NOUN
gssr-1295	250	41	risks	risk	NOUN
gssr-1295	250	42	.	.	PUNCT
gssr-1295	251	1	financial	financial	ADJ
gssr-1295	251	2	institutions	institution	NOUN
gssr-1295	251	3	have	have	VERB
gssr-1295	251	4	a	a	DET
gssr-1295	251	5	critical	critical	ADJ
gssr-1295	251	6	role	role	NOUN
gssr-1295	251	7	to	to	PART
gssr-1295	251	8	play	play	VERB
gssr-1295	251	9	by	by	ADP
gssr-1295	251	10	developing	develop	VERB
gssr-1295	251	11	innovative	innovative	ADJ
gssr-1295	251	12	instruments	instrument	NOUN
gssr-1295	251	13	like	like	ADP
gssr-1295	251	14	sustainability	sustainability	NOUN
gssr-1295	251	15	-	-	PUNCT
gssr-1295	251	16	linked	link	VERB
gssr-1295	251	17	loans	loan	NOUN
gssr-1295	251	18	with	with	ADP
gssr-1295	251	19	volatility	volatility	NOUN
gssr-1295	251	20	-	-	PUNCT
gssr-1295	251	21	adjusted	adjust	VERB
gssr-1295	251	22	repayment	repayment	NOUN
gssr-1295	251	23	terms	term	NOUN
gssr-1295	251	24	.	.	PUNCT
gssr-1295	252	1	these	these	DET
gssr-1295	252	2	coordinated	coordinate	VERB
gssr-1295	252	3	interventions	intervention	NOUN
gssr-1295	252	4	could	could	AUX
gssr-1295	252	5	help	help	VERB
gssr-1295	252	6	break	break	VERB
gssr-1295	252	7	the	the	DET
gssr-1295	252	8	current	current	ADJ
gssr-1295	252	9	deadlock	deadlock	NOUN
gssr-1295	252	10	,	,	PUNCT
gssr-1295	252	11	enabling	enable	VERB
gssr-1295	252	12	nigerian	nigerian	ADJ
gssr-1295	252	13	agri	agri	NOUN
gssr-1295	252	14	-	-	PUNCT
gssr-1295	252	15	food	food	NOUN
gssr-1295	252	16	firms	firm	NOUN
gssr-1295	252	17	to	to	PART
gssr-1295	252	18	pursue	pursue	VERB
gssr-1295	252	19	ambitious	ambitious	ADJ
gssr-1295	252	20	decarbonization	decarbonization	NOUN
gssr-1295	252	21	without	without	ADP
gssr-1295	252	22	jeopardizing	jeopardize	VERB
gssr-1295	252	23	their	their	PRON
gssr-1295	252	24	financial	financial	ADJ
gssr-1295	252	25	viability	viability	NOUN
gssr-1295	252	26	in	in	ADP
gssr-1295	252	27	the	the	DET
gssr-1295	252	28	process	process	NOUN
gssr-1295	252	29	.	.	PUNCT
gssr-1295	253	1	the	the	DET
gssr-1295	253	2	time	time	NOUN
gssr-1295	253	3	for	for	ADP
gssr-1295	253	4	action	action	NOUN
gssr-1295	253	5	is	be	AUX
gssr-1295	253	6	now	now	ADV
gssr-1295	253	7	,	,	PUNCT
gssr-1295	253	8	as	as	SCONJ
gssr-1295	253	9	delays	delay	NOUN
gssr-1295	253	10	will	will	AUX
gssr-1295	253	11	only	only	ADV
gssr-1295	253	12	deepen	deepen	VERB
gssr-1295	253	13	the	the	DET
gssr-1295	253	14	sector	sector	NOUN
gssr-1295	253	15	's	's	PART
gssr-1295	253	16	vulnerability	vulnerability	NOUN
gssr-1295	253	17	to	to	ADP
gssr-1295	253	18	both	both	DET
gssr-1295	253	19	climate	climate	NOUN
gssr-1295	253	20	risks	risk	NOUN
gssr-1295	253	21	and	and	CCONJ
gssr-1295	253	22	transition	transition	NOUN
gssr-1295	253	23	shocks	shock	NOUN
gssr-1295	253	24	.	.	PUNCT
gssr-1295	254	1	declaration	declaration	NOUN
gssr-1295	254	2	the	the	DET
gssr-1295	254	3	authors	author	NOUN
gssr-1295	254	4	declare	declare	VERB
gssr-1295	254	5	that	that	SCONJ
gssr-1295	254	6	this	this	DET
gssr-1295	254	7	manuscript	manuscript	NOUN
gssr-1295	254	8	is	be	AUX
gssr-1295	254	9	an	an	DET
gssr-1295	254	10	original	original	ADJ
gssr-1295	254	11	work	work	NOUN
gssr-1295	254	12	and	and	CCONJ
gssr-1295	254	13	has	have	AUX
gssr-1295	254	14	not	not	PART
gssr-1295	254	15	been	be	AUX
gssr-1295	254	16	published	publish	VERB
gssr-1295	254	17	or	or	CCONJ
gssr-1295	254	18	submitted	submit	VERB
gssr-1295	254	19	for	for	ADP
gssr-1295	254	20	publication	publication	NOUN
gssr-1295	254	21	elsewhere	elsewhere	ADV
gssr-1295	254	22	.	.	PUNCT
gssr-1295	255	1	acknowledgment	acknowledgment	NOUN
gssr-1295	255	2	:	:	PUNCT
gssr-1295	255	3	the	the	DET
gssr-1295	255	4	authors	author	NOUN
gssr-1295	255	5	sincerely	sincerely	ADV
gssr-1295	255	6	acknowledge	acknowledge	VERB
gssr-1295	255	7	the	the	DET
gssr-1295	255	8	journal	journal	NOUN
gssr-1295	255	9	or	or	CCONJ
gssr-1295	255	10	publisher	publisher	NOUN
gssr-1295	255	11	for	for	ADP
gssr-1295	255	12	considering	consider	VERB
gssr-1295	255	13	and	and	CCONJ
gssr-1295	255	14	publishing	publish	VERB
gssr-1295	255	15	this	this	DET
gssr-1295	255	16	study	study	NOUN
gssr-1295	255	17	.	.	PUNCT
gssr-1295	256	1	funding	funding	NOUN
gssr-1295	256	2	:	:	PUNCT
gssr-1295	256	3	no	no	DET
gssr-1295	256	4	funding	funding	NOUN
gssr-1295	256	5	was	be	AUX
gssr-1295	256	6	received	receive	VERB
gssr-1295	256	7	from	from	ADP
gssr-1295	256	8	any	any	DET
gssr-1295	256	9	individual	individual	ADJ
gssr-1295	256	10	,	,	PUNCT
gssr-1295	256	11	organization	organization	NOUN
gssr-1295	256	12	,	,	PUNCT
gssr-1295	256	13	or	or	CCONJ
gssr-1295	256	14	agency	agency	NOUN
gssr-1295	256	15	for	for	ADP
gssr-1295	256	16	the	the	DET
gssr-1295	256	17	conduct	conduct	NOUN
gssr-1295	256	18	and	and	CCONJ
gssr-1295	256	19	publication	publication	NOUN
gssr-1295	256	20	of	of	ADP
gssr-1295	256	21	this	this	DET
gssr-1295	256	22	research	research	NOUN
gssr-1295	256	23	.	.	PUNCT
gssr-1295	257	1	conflict	conflict	NOUN
gssr-1295	257	2	of	of	ADP
gssr-1295	257	3	interest	interest	NOUN
gssr-1295	257	4	:	:	PUNCT
gssr-1295	257	5	the	the	DET
gssr-1295	257	6	authors	author	NOUN
gssr-1295	257	7	declare	declare	VERB
gssr-1295	257	8	that	that	SCONJ
gssr-1295	257	9	there	there	PRON
gssr-1295	257	10	is	be	VERB
gssr-1295	257	11	no	no	DET
gssr-1295	257	12	conflict	conflict	NOUN
gssr-1295	257	13	of	of	ADP
gssr-1295	257	14	interest	interest	NOUN
gssr-1295	257	15	regarding	regard	VERB
gssr-1295	257	16	the	the	DET
gssr-1295	257	17	publication	publication	NOUN
gssr-1295	257	18	of	of	ADP
gssr-1295	257	19	this	this	DET
gssr-1295	257	20	paper	paper	NOUN
gssr-1295	257	21	.	.	PUNCT
gssr-1295	258	1	ethics	ethic	NOUN
gssr-1295	258	2	approval	approval	NOUN
gssr-1295	258	3	/	/	SYM
gssr-1295	258	4	declaration	declaration	NOUN
gssr-1295	258	5	:	:	PUNCT
gssr-1295	258	6	the	the	DET
gssr-1295	258	7	research	research	NOUN
gssr-1295	258	8	was	be	AUX
gssr-1295	258	9	conducted	conduct	VERB
gssr-1295	258	10	in	in	ADP
gssr-1295	258	11	accordance	accordance	NOUN
gssr-1295	258	12	with	with	ADP
gssr-1295	258	13	institutional	institutional	ADJ
gssr-1295	258	14	and	and	CCONJ
gssr-1295	258	15	national	national	ADJ
gssr-1295	258	16	ethical	ethical	ADJ
gssr-1295	258	17	standards	standard	NOUN
gssr-1295	258	18	and	and	CCONJ
gssr-1295	258	19	has	have	AUX
gssr-1295	258	20	been	be	AUX
gssr-1295	258	21	approved	approve	VERB
gssr-1295	258	22	accordingly	accordingly	ADV
gssr-1295	258	23	.	.	PUNCT
gssr-1295	259	1	consent	consent	VERB
gssr-1295	259	2	to	to	PART
gssr-1295	259	3	participate	participate	VERB
gssr-1295	259	4	:	:	PUNCT
gssr-1295	259	5	all	all	DET
gssr-1295	259	6	authors	author	NOUN
gssr-1295	259	7	consented	consent	VERB
gssr-1295	259	8	to	to	PART
gssr-1295	259	9	participate	participate	VERB
gssr-1295	259	10	in	in	ADP
gssr-1295	259	11	the	the	DET
gssr-1295	259	12	research	research	NOUN
gssr-1295	259	13	and	and	CCONJ
gssr-1295	259	14	contributed	contribute	VERB
gssr-1295	259	15	to	to	ADP
gssr-1295	259	16	the	the	DET
gssr-1295	259	17	study	study	NOUN
gssr-1295	259	18	.	.	PUNCT
gssr-1295	260	1	consent	consent	NOUN
gssr-1295	260	2	for	for	ADP
gssr-1295	260	3	publication	publication	NOUN
gssr-1295	260	4	:	:	PUNCT
gssr-1295	260	5	all	all	DET
gssr-1295	260	6	authors	author	NOUN
gssr-1295	260	7	have	have	AUX
gssr-1295	260	8	given	give	VERB
gssr-1295	260	9	their	their	PRON
gssr-1295	260	10	full	full	ADJ
gssr-1295	260	11	consent	consent	NOUN
gssr-1295	260	12	for	for	ADP
gssr-1295	260	13	the	the	DET
gssr-1295	260	14	publication	publication	NOUN
gssr-1295	260	15	of	of	ADP
gssr-1295	260	16	this	this	DET
gssr-1295	260	17	manuscript	manuscript	NOUN
gssr-1295	260	18	.	.	PUNCT
gssr-1295	261	1	data	datum	NOUN
gssr-1295	261	2	availability	availability	NOUN
gssr-1295	261	3	:	:	PUNCT
gssr-1295	261	4	the	the	DET
gssr-1295	261	5	data	datum	NOUN
gssr-1295	261	6	used	use	VERB
gssr-1295	261	7	for	for	ADP
gssr-1295	261	8	the	the	DET
gssr-1295	261	9	analysis	analysis	NOUN
gssr-1295	261	10	in	in	ADP
gssr-1295	261	11	this	this	DET
gssr-1295	261	12	study	study	NOUN
gssr-1295	261	13	are	be	AUX
gssr-1295	261	14	available	available	ADJ
gssr-1295	261	15	with	with	ADP
gssr-1295	261	16	the	the	DET
gssr-1295	261	17	corresponding	corresponding	ADJ
gssr-1295	261	18	author	author	NOUN
gssr-1295	261	19	upon	upon	SCONJ
gssr-1295	261	20	reasonable	reasonable	ADJ
gssr-1295	261	21	request	request	NOUN
gssr-1295	261	22	.	.	PUNCT
gssr-1295	262	1	authors	author	NOUN
gssr-1295	262	2	contribution	contribution	VERB
gssr-1295	262	3	:	:	PUNCT
gssr-1295	262	4	amiru	amiru	PROPN
gssr-1295	262	5	lawal	lawal	PROPN
gssr-1295	262	6	balarabe	balarabe	PROPN
gssr-1295	262	7	contributed	contribute	VERB
gssr-1295	262	8	with	with	ADP
gssr-1295	262	9	the	the	DET
gssr-1295	262	10	topic	topic	NOUN
gssr-1295	262	11	formulation	formulation	NOUN
gssr-1295	262	12	,	,	PUNCT
gssr-1295	262	13	introduction	introduction	NOUN
gssr-1295	262	14	,	,	PUNCT
gssr-1295	262	15	literature	literature	NOUN
gssr-1295	262	16	review	review	PROPN
gssr-1295	262	17	,	,	PUNCT
gssr-1295	262	18	theoretical	theoretical	ADJ
gssr-1295	262	19	review	review	NOUN
gssr-1295	262	20	,	,	PUNCT
gssr-1295	262	21	and	and	CCONJ
gssr-1295	262	22	methodology	methodology	NOUN
gssr-1295	262	23	while	while	SCONJ
gssr-1295	262	24	umar	umar	PROPN
gssr-1295	262	25	farouk	farouk	PROPN
gssr-1295	262	26	abdulkarim	abdulkarim	PROPN
gssr-1295	262	27	contributed	contribute	VERB
gssr-1295	262	28	with	with	ADP
gssr-1295	262	29	the	the	DET
gssr-1295	262	30	data	datum	NOUN
gssr-1295	262	31	analysis	analysis	NOUN
gssr-1295	262	32	,	,	PUNCT
gssr-1295	262	33	interpretation	interpretation	NOUN
gssr-1295	262	34	and	and	CCONJ
gssr-1295	262	35	discussion	discussion	NOUN
gssr-1295	262	36	of	of	ADP
gssr-1295	262	37	findings	finding	NOUN
gssr-1295	262	38	.	.	PUNCT
gssr-1295	263	1	references	reference	NOUN
gssr-1295	263	2	african	african	PROPN
gssr-1295	263	3	development	development	PROPN
gssr-1295	263	4	bank	bank	PROPN
gssr-1295	263	5	.	.	PUNCT
gssr-1295	264	1	(	(	PUNCT
gssr-1295	264	2	2023	2023	NUM
gssr-1295	264	3	)	)	PUNCT
gssr-1295	264	4	.	.	PUNCT
gssr-1295	265	1	sustainability	sustainability	NOUN
gssr-1295	265	2	-	-	PUNCT
gssr-1295	265	3	linked	link	VERB
gssr-1295	265	4	bonds	bond	NOUN
gssr-1295	265	5	in	in	ADP
gssr-1295	265	6	nigeria	nigeria	PROPN
gssr-1295	265	7	:	:	PUNCT
gssr-1295	265	8	design	design	NOUN
gssr-1295	265	9	and	and	CCONJ
gssr-1295	265	10	impact	impact	NOUN
gssr-1295	265	11	.	.	PUNCT
gssr-1295	266	1	abidjan	abidjan	PROPN
gssr-1295	266	2	:	:	PUNCT
gssr-1295	266	3	afdb	afdb	PROPN
gssr-1295	266	4	.	.	PUNCT
gssr-1295	267	1	adekola	adekola	PROPN
gssr-1295	267	2	,	,	PUNCT
gssr-1295	267	3	a.	a.	PROPN
gssr-1295	267	4	,	,	PUNCT
gssr-1295	267	5	ojo	ojo	NOUN
gssr-1295	267	6	,	,	PUNCT
gssr-1295	267	7	o.	o.	NOUN
gssr-1295	267	8	,	,	PUNCT
gssr-1295	267	9	&	&	CCONJ
gssr-1295	267	10	hassan	hassan	PROPN
gssr-1295	267	11	,	,	PUNCT
gssr-1295	267	12	m.	m.	PROPN
gssr-1295	267	13	k.	k.	PROPN
gssr-1295	267	14	(	(	PUNCT
gssr-1295	267	15	2023	2023	NUM
gssr-1295	267	16	)	)	PUNCT
gssr-1295	267	17	.	.	PUNCT
gssr-1295	268	1	the	the	DET
gssr-1295	268	2	j	j	NOUN
gssr-1295	268	3	-	-	PUNCT
gssr-1295	268	4	curve	curve	ADJ
gssr-1295	268	5	effect	effect	NOUN
gssr-1295	268	6	of	of	ADP
gssr-1295	268	7	decarbonization	decarbonization	NOUN
gssr-1295	268	8	investments	investment	NOUN
gssr-1295	268	9	on	on	ADP
gssr-1295	268	10	financial	financial	ADJ
gssr-1295	268	11	stability	stability	NOUN
gssr-1295	268	12	in	in	ADP
gssr-1295	268	13	nigerian	nigerian	ADJ
gssr-1295	268	14	firms	firm	NOUN
gssr-1295	268	15	.	.	PUNCT
gssr-1295	269	1	business	business	NOUN
gssr-1295	269	2	strategy	strategy	NOUN
gssr-1295	269	3	and	and	CCONJ
gssr-1295	269	4	the	the	DET
gssr-1295	269	5	environment	environment	NOUN
gssr-1295	269	6	,	,	PUNCT
gssr-1295	269	7	32(4	32(4	NUM
gssr-1295	269	8	)	)	PUNCT
gssr-1295	269	9	,	,	PUNCT
gssr-1295	269	10	2156	2156	NUM
gssr-1295	269	11	-	-	SYM
gssr-1295	269	12	2174	2174	NUM
gssr-1295	269	13	.	.	PUNCT
gssr-1295	270	1	https://doi.org/10.1002/bse.3421	https://doi.org/10.1002/bse.3421	PROPN
gssr-1295	270	2	adekola	adekola	PROPN
gssr-1295	270	3	,	,	PUNCT
gssr-1295	270	4	a.	a.	PROPN
gssr-1295	270	5	,	,	PUNCT
gssr-1295	270	6	ojo	ojo	NOUN
gssr-1295	270	7	,	,	PUNCT
gssr-1295	270	8	o.	o.	NOUN
gssr-1295	270	9	,	,	PUNCT
gssr-1295	270	10	&	&	CCONJ
gssr-1295	270	11	hassan	hassan	PROPN
gssr-1295	270	12	,	,	PUNCT
gssr-1295	270	13	m.	m.	PROPN
gssr-1295	270	14	k.	k.	PROPN
gssr-1295	270	15	(	(	PUNCT
gssr-1295	270	16	2024	2024	NUM
gssr-1295	270	17	)	)	PUNCT
gssr-1295	270	18	.	.	PUNCT
gssr-1295	271	1	decarbonization	decarbonization	NOUN
gssr-1295	271	2	dilemmas	dilemma	NOUN
gssr-1295	271	3	in	in	ADP
gssr-1295	271	4	emerging	emerge	VERB
gssr-1295	271	5	market	market	NOUN
gssr-1295	271	6	agribusiness	agribusiness	NOUN
gssr-1295	271	7	:	:	PUNCT
gssr-1295	271	8	evidence	evidence	NOUN
gssr-1295	271	9	from	from	ADP
gssr-1295	271	10	nigeria	nigeria	PROPN
gssr-1295	271	11	.	.	PUNCT
gssr-1295	272	1	business	business	NOUN
gssr-1295	272	2	strategy	strategy	NOUN
gssr-1295	272	3	and	and	CCONJ
gssr-1295	272	4	the	the	DET
gssr-1295	272	5	environment	environment	NOUN
gssr-1295	272	6	,	,	PUNCT
gssr-1295	272	7	33(2	33(2	NUM
gssr-1295	272	8	)	)	PUNCT
gssr-1295	272	9	,	,	PUNCT
gssr-1295	272	10	145	145	NUM
gssr-1295	272	11	-	-	SYM
gssr-1295	272	12	162	162	NUM
gssr-1295	272	13	.	.	PUNCT
gssr-1295	273	1	https://doi.org/10.1002/bse.3421	https://doi.org/10.1002/bse.3421	NOUN
gssr-1295	273	2	https://doi.org/10.1002/bse.3421	https://doi.org/10.1002/bse.3421	ADP
gssr-1295	273	3	https://doi.org/10.1002/bse.3421	https://doi.org/10.1002/bse.3421	PROPN
gssr-1295	273	4	global	global	ADJ
gssr-1295	273	5	sustainability	sustainability	NOUN
gssr-1295	273	6	research	research	NOUN
gssr-1295	273	7	global	global	ADJ
gssr-1295	273	8	scientific	scientific	ADJ
gssr-1295	273	9	research	research	NOUN
gssr-1295	273	10	177	177	NUM
gssr-1295	273	11	adeleke	adeleke	ADJ
gssr-1295	273	12	,	,	PUNCT
gssr-1295	273	13	b.	b.	PROPN
gssr-1295	273	14	,	,	PUNCT
gssr-1295	273	15	nwosu	nwosu	PROPN
gssr-1295	273	16	,	,	PUNCT
gssr-1295	273	17	c.	c.	PROPN
gssr-1295	273	18	,	,	PUNCT
gssr-1295	273	19	&	&	CCONJ
gssr-1295	273	20	okonkwo	okonkwo	PROPN
gssr-1295	273	21	,	,	PUNCT
gssr-1295	273	22	r.	r.	PROPN
gssr-1295	273	23	(	(	PUNCT
gssr-1295	273	24	2023	2023	NUM
gssr-1295	273	25	)	)	PUNCT
gssr-1295	273	26	.	.	PUNCT
gssr-1295	274	1	hybrid	hybrid	ADJ
gssr-1295	274	2	energy	energy	NOUN
gssr-1295	274	3	systems	system	NOUN
gssr-1295	274	4	and	and	CCONJ
gssr-1295	274	5	earnings	earning	NOUN
gssr-1295	274	6	volatility	volatility	NOUN
gssr-1295	274	7	in	in	ADP
gssr-1295	274	8	african	african	ADJ
gssr-1295	274	9	agribusiness	agribusiness	NOUN
gssr-1295	274	10	.	.	PUNCT
gssr-1295	275	1	energy	energy	NOUN
gssr-1295	275	2	economics	economic	NOUN
gssr-1295	275	3	,	,	PUNCT
gssr-1295	275	4	118	118	NUM
gssr-1295	275	5	,	,	PUNCT
gssr-1295	275	6	106491	106491	NUM
gssr-1295	275	7	.	.	PUNCT
gssr-1295	276	1	https://doi.org/10.1016/j.eneco.2023.106491	https://doi.org/10.1016/j.eneco.2023.106491	PROPN
gssr-1295	276	2	adeleke	adeleke	VERB
gssr-1295	276	3	,	,	PUNCT
gssr-1295	276	4	b.	b.	PROPN
gssr-1295	276	5	,	,	PUNCT
gssr-1295	276	6	nwosu	nwosu	PROPN
gssr-1295	276	7	,	,	PUNCT
gssr-1295	276	8	c.	c.	PROPN
gssr-1295	276	9	,	,	PUNCT
gssr-1295	276	10	&	&	CCONJ
gssr-1295	276	11	okonkwo	okonkwo	PROPN
gssr-1295	276	12	,	,	PUNCT
gssr-1295	276	13	r.	r.	PROPN
gssr-1295	276	14	(	(	PUNCT
gssr-1295	276	15	2023	2023	NUM
gssr-1295	276	16	)	)	PUNCT
gssr-1295	276	17	.	.	PUNCT
gssr-1295	277	1	sme	sme	NOUN
gssr-1295	277	2	sustainability	sustainability	NOUN
gssr-1295	277	3	challenges	challenge	NOUN
gssr-1295	277	4	in	in	ADP
gssr-1295	277	5	africa	africa	PROPN
gssr-1295	277	6	's	's	PART
gssr-1295	277	7	agri	agri	NOUN
gssr-1295	277	8	-	-	PUNCT
gssr-1295	277	9	food	food	NOUN
gssr-1295	277	10	sector	sector	NOUN
gssr-1295	277	11	.	.	PUNCT
gssr-1295	278	1	world	world	NOUN
gssr-1295	278	2	development	development	PROPN
gssr-1295	278	3	,	,	PUNCT
gssr-1295	278	4	171	171	NUM
gssr-1295	278	5	,	,	PUNCT
gssr-1295	278	6	106357	106357	NUM
gssr-1295	278	7	.	.	PUNCT
gssr-1295	279	1	https://doi.org/10.1016/j.worlddev.2023.106357	https://doi.org/10.1016/j.worlddev.2023.106357	ADJ
gssr-1295	279	2	afolabi	afolabi	NOUN
gssr-1295	279	3	,	,	PUNCT
gssr-1295	279	4	y.	y.	NOUN
gssr-1295	279	5	,	,	PUNCT
gssr-1295	279	6	&	&	CCONJ
gssr-1295	279	7	onyekwena	onyekwena	ADJ
gssr-1295	279	8	,	,	PUNCT
gssr-1295	279	9	c.	c.	PROPN
gssr-1295	279	10	(	(	PUNCT
gssr-1295	279	11	2024	2024	NUM
gssr-1295	279	12	)	)	PUNCT
gssr-1295	279	13	.	.	PUNCT
gssr-1295	280	1	empty	empty	ADJ
gssr-1295	280	2	disclosures	disclosure	NOUN
gssr-1295	280	3	:	:	PUNCT
gssr-1295	280	4	an	an	DET
gssr-1295	280	5	audit	audit	NOUN
gssr-1295	280	6	of	of	ADP
gssr-1295	280	7	ngx	ngx	NOUN
gssr-1295	280	8	-	-	PUNCT
gssr-1295	280	9	listed	list	VERB
gssr-1295	280	10	firms	firm	NOUN
gssr-1295	280	11	'	'	PART
gssr-1295	280	12	esg	esg	PROPN
gssr-1295	280	13	claims	claim	NOUN
gssr-1295	280	14	(	(	PUNCT
gssr-1295	280	15	lagos	lagos	NOUN
gssr-1295	280	16	business	business	NOUN
gssr-1295	280	17	school	school	NOUN
gssr-1295	280	18	working	working	NOUN
gssr-1295	280	19	paper	paper	NOUN
gssr-1295	280	20	no	no	NOUN
gssr-1295	280	21	.	.	PUNCT
gssr-1295	280	22	2024	2024	NUM
gssr-1295	280	23	-	-	SYM
gssr-1295	280	24	03	03	NUM
gssr-1295	280	25	)	)	PUNCT
gssr-1295	280	26	.	.	PUNCT
gssr-1295	281	1	ahmad	ahmad	PROPN
gssr-1295	281	2	,	,	PUNCT
gssr-1295	281	3	w.	w.	PROPN
gssr-1295	281	4	,	,	PUNCT
gssr-1295	281	5	bhatt	bhatt	PROPN
gssr-1295	281	6	,	,	PUNCT
gssr-1295	281	7	s.	s.	PROPN
gssr-1295	281	8	c.	c.	PROPN
gssr-1295	281	9	,	,	PUNCT
gssr-1295	281	10	verma	verma	PROPN
gssr-1295	281	11	,	,	PUNCT
gssr-1295	281	12	m.	m.	NOUN
gssr-1295	281	13	,	,	PUNCT
gssr-1295	281	14	&	&	CCONJ
gssr-1295	281	15	kumar	kumar	PROPN
gssr-1295	281	16	,	,	PUNCT
gssr-1295	281	17	v.	v.	PROPN
gssr-1295	281	18	(	(	PUNCT
gssr-1295	281	19	2022	2022	NUM
gssr-1295	281	20	)	)	PUNCT
gssr-1295	281	21	.	.	PUNCT
gssr-1295	282	1	a	a	DET
gssr-1295	282	2	review	review	NOUN
gssr-1295	282	3	on	on	ADP
gssr-1295	282	4	current	current	ADJ
gssr-1295	282	5	trends	trend	NOUN
gssr-1295	282	6	in	in	ADP
gssr-1295	282	7	the	the	DET
gssr-1295	282	8	green	green	ADJ
gssr-1295	282	9	synthesis	synthesis	NOUN
gssr-1295	282	10	of	of	ADP
gssr-1295	282	11	nickel	nickel	NOUN
gssr-1295	282	12	oxide	oxide	NOUN
gssr-1295	282	13	nanoparticles	nanoparticle	NOUN
gssr-1295	282	14	,	,	PUNCT
gssr-1295	282	15	characterizations	characterization	NOUN
gssr-1295	282	16	,	,	PUNCT
gssr-1295	282	17	and	and	CCONJ
gssr-1295	282	18	their	their	PRON
gssr-1295	282	19	applications	application	NOUN
gssr-1295	282	20	.	.	PUNCT
gssr-1295	283	1	environmental	environmental	ADJ
gssr-1295	283	2	technology	technology	PROPN
gssr-1295	283	3	&	&	CCONJ
gssr-1295	283	4	innovation	innovation	NOUN
gssr-1295	283	5	,	,	PUNCT
gssr-1295	283	6	27	27	NUM
gssr-1295	283	7	,	,	PUNCT
gssr-1295	283	8	102518	102518	NUM
gssr-1295	283	9	.	.	PUNCT
gssr-1295	284	1	https://www.sciencedirect.com/science/article/pii/s2215153222000344	https://www.sciencedirect.com/science/article/pii/s2215153222000344	PROPN
gssr-1295	284	2	babatunde	babatunde	PROPN
gssr-1295	284	3	,	,	PUNCT
gssr-1295	284	4	m.	m.	NOUN
gssr-1295	284	5	a.	a.	NOUN
gssr-1295	284	6	(	(	PUNCT
gssr-1295	284	7	2023	2023	NUM
gssr-1295	284	8	)	)	PUNCT
gssr-1295	284	9	.	.	PUNCT
gssr-1295	285	1	fossil	fossil	NOUN
gssr-1295	285	2	fuel	fuel	NOUN
gssr-1295	285	3	dependence	dependence	NOUN
gssr-1295	285	4	and	and	CCONJ
gssr-1295	285	5	financial	financial	ADJ
gssr-1295	285	6	instability	instability	NOUN
gssr-1295	285	7	in	in	ADP
gssr-1295	285	8	nigerian	nigerian	ADJ
gssr-1295	285	9	manufacturing	manufacturing	NOUN
gssr-1295	285	10	.	.	PUNCT
gssr-1295	286	1	energy	energy	NOUN
gssr-1295	286	2	policy	policy	NOUN
gssr-1295	286	3	,	,	PUNCT
gssr-1295	286	4	182	182	NUM
gssr-1295	286	5	,	,	PUNCT
gssr-1295	286	6	113765	113765	NUM
gssr-1295	286	7	.	.	PUNCT
gssr-1295	287	1	https://doi.org/10.1016/j.enpol.2023.113765	https://doi.org/10.1016/j.enpol.2023.113765	PROPN
gssr-1295	287	2	babatunde	babatunde	PROPN
gssr-1295	287	3	,	,	PUNCT
gssr-1295	287	4	m.	m.	NOUN
gssr-1295	287	5	a.	a.	PROPN
gssr-1295	287	6	,	,	PUNCT
gssr-1295	287	7	oyedepo	oyedepo	NOUN
gssr-1295	287	8	,	,	PUNCT
gssr-1295	287	9	s.	s.	PROPN
gssr-1295	287	10	o.	o.	PROPN
gssr-1295	287	11	,	,	PUNCT
gssr-1295	287	12	&	&	CCONJ
gssr-1295	287	13	adesanya	adesanya	PROPN
gssr-1295	287	14	,	,	PUNCT
gssr-1295	287	15	a.	a.	NOUN
gssr-1295	287	16	a.	a.	NOUN
gssr-1295	287	17	(	(	PUNCT
gssr-1295	287	18	2024	2024	NUM
gssr-1295	287	19	)	)	PUNCT
gssr-1295	287	20	.	.	PUNCT
gssr-1295	288	1	energy	energy	NOUN
gssr-1295	288	2	transition	transition	NOUN
gssr-1295	288	3	paradoxes	paradox	NOUN
gssr-1295	288	4	in	in	ADP
gssr-1295	288	5	nigerian	nigerian	ADJ
gssr-1295	288	6	manufacturing	manufacturing	NOUN
gssr-1295	288	7	.	.	PUNCT
gssr-1295	289	1	energy	energy	NOUN
gssr-1295	289	2	research	research	PROPN
gssr-1295	289	3	&	&	CCONJ
gssr-1295	289	4	social	social	ADJ
gssr-1295	289	5	science	science	NOUN
gssr-1295	289	6	,	,	PUNCT
gssr-1295	289	7	108	108	NUM
gssr-1295	289	8	,	,	PUNCT
gssr-1295	289	9	103365	103365	NUM
gssr-1295	289	10	.	.	PUNCT
gssr-1295	290	1	https://doi.org/10.1016/j.erss.2024.103365	https://doi.org/10.1016/j.erss.2024.103365	VERB
gssr-1295	290	2	central	central	ADJ
gssr-1295	290	3	bank	bank	PROPN
gssr-1295	290	4	of	of	ADP
gssr-1295	290	5	nigeria	nigeria	PROPN
gssr-1295	290	6	.	.	PUNCT
gssr-1295	291	1	(	(	PUNCT
gssr-1295	291	2	2024	2024	NUM
gssr-1295	291	3	)	)	PUNCT
gssr-1295	291	4	.	.	PUNCT
gssr-1295	292	1	financial	financial	ADJ
gssr-1295	292	2	stability	stability	NOUN
gssr-1295	292	3	report	report	NOUN
gssr-1295	292	4	:	:	PUNCT
gssr-1295	292	5	special	special	ADJ
gssr-1295	292	6	focus	focus	NOUN
gssr-1295	292	7	on	on	ADP
gssr-1295	292	8	energy	energy	NOUN
gssr-1295	292	9	transition	transition	NOUN
gssr-1295	292	10	risks	risk	NOUN
gssr-1295	292	11	.	.	PUNCT
gssr-1295	293	1	https://www.cbn.gov.ng/out/2024/ccd/financial%20stability%20report.pdf	https://www.cbn.gov.ng/out/2024/ccd/financial%20stability%20report.pdf	PROPN
gssr-1295	293	2	central	central	PROPN
gssr-1295	293	3	bank	bank	PROPN
gssr-1295	293	4	of	of	ADP
gssr-1295	293	5	nigeria	nigeria	PROPN
gssr-1295	293	6	.	.	PUNCT
gssr-1295	294	1	(	(	PUNCT
gssr-1295	294	2	2024	2024	NUM
gssr-1295	294	3	)	)	PUNCT
gssr-1295	294	4	.	.	PUNCT
gssr-1295	295	1	framework	framework	NOUN
gssr-1295	295	2	for	for	ADP
gssr-1295	295	3	transition	transition	NOUN
gssr-1295	295	4	finance	finance	NOUN
gssr-1295	295	5	facilities	facility	NOUN
gssr-1295	295	6	(	(	PUNCT
gssr-1295	295	7	circular	circular	ADJ
gssr-1295	295	8	no	no	NOUN
gssr-1295	295	9	.	.	PUNCT
gssr-1295	295	10	fpr	fpr	PROPN
gssr-1295	295	11	/	/	SYM
gssr-1295	295	12	dir	dir	PROPN
gssr-1295	295	13	/	/	SYM
gssr-1295	295	14	gen/01/24	gen/01/24	NUM
gssr-1295	295	15	)	)	PUNCT
gssr-1295	295	16	.	.	PUNCT
gssr-1295	296	1	central	central	PROPN
gssr-1295	296	2	bank	bank	PROPN
gssr-1295	296	3	of	of	ADP
gssr-1295	296	4	nigeria	nigeria	PROPN
gssr-1295	296	5	.	.	PUNCT
gssr-1295	297	1	(	(	PUNCT
gssr-1295	297	2	2024	2024	NUM
gssr-1295	297	3	)	)	PUNCT
gssr-1295	297	4	.	.	PUNCT
gssr-1295	298	1	sectoral	sectoral	ADJ
gssr-1295	298	2	financial	financial	ADJ
gssr-1295	298	3	stability	stability	NOUN
gssr-1295	298	4	report	report	NOUN
gssr-1295	298	5	.	.	PUNCT
gssr-1295	299	1	https://www.cbn.gov.ng	https://www.cbn.gov.ng	PROPN
gssr-1295	299	2	eccles	eccles	PROPN
gssr-1295	299	3	,	,	PUNCT
gssr-1295	299	4	r.	r.	PROPN
gssr-1295	299	5	g.	g.	PROPN
gssr-1295	299	6	,	,	PUNCT
gssr-1295	299	7	kastrapeli	kastrapeli	PROPN
gssr-1295	299	8	,	,	PUNCT
gssr-1295	299	9	m.	m.	PROPN
gssr-1295	299	10	d.	d.	PROPN
gssr-1295	299	11	,	,	PUNCT
gssr-1295	299	12	&	&	CCONJ
gssr-1295	299	13	potter	potter	PROPN
gssr-1295	299	14	,	,	PUNCT
gssr-1295	299	15	s.	s.	PROPN
gssr-1295	299	16	j.	j.	PROPN
gssr-1295	299	17	(	(	PUNCT
gssr-1295	299	18	2023	2023	NUM
gssr-1295	299	19	)	)	PUNCT
gssr-1295	299	20	.	.	PUNCT
gssr-1295	300	1	the	the	DET
gssr-1295	300	2	financial	financial	ADJ
gssr-1295	300	3	impacts	impact	NOUN
gssr-1295	300	4	of	of	ADP
gssr-1295	300	5	corporate	corporate	ADJ
gssr-1295	300	6	decarbonization	decarbonization	NOUN
gssr-1295	300	7	strategies	strategy	NOUN
gssr-1295	300	8	.	.	PUNCT
gssr-1295	301	1	journal	journal	NOUN
gssr-1295	301	2	of	of	ADP
gssr-1295	301	3	sustainable	sustainable	ADJ
gssr-1295	301	4	finance	finance	NOUN
gssr-1295	301	5	&	&	CCONJ
gssr-1295	301	6	investment	investment	NOUN
gssr-1295	301	7	,	,	PUNCT
gssr-1295	301	8	13(1	13(1	NUM
gssr-1295	301	9	)	)	PUNCT
gssr-1295	301	10	,	,	PUNCT
gssr-1295	301	11	78	78	NUM
gssr-1295	301	12	-	-	SYM
gssr-1295	301	13	95	95	NUM
gssr-1295	301	14	.	.	PUNCT
gssr-1295	302	1	https://doi.org/10.1080/20430795.2023.2166782	https://doi.org/10.1080/20430795.2023.2166782	PROPN
gssr-1295	302	2	ebrahim	ebrahim	PROPN
gssr-1295	302	3	,	,	PUNCT
gssr-1295	302	4	a.	a.	PROPN
gssr-1295	302	5	,	,	PUNCT
gssr-1295	302	6	&	&	CCONJ
gssr-1295	302	7	rangan	rangan	VERB
gssr-1295	302	8	,	,	PUNCT
gssr-1295	302	9	v.	v.	PROPN
gssr-1295	302	10	k.	k.	PROPN
gssr-1295	302	11	(	(	PUNCT
gssr-1295	302	12	2023	2023	NUM
gssr-1295	302	13	)	)	PUNCT
gssr-1295	302	14	.	.	PUNCT
gssr-1295	303	1	paradoxical	paradoxical	ADJ
gssr-1295	303	2	tensions	tension	NOUN
gssr-1295	303	3	in	in	ADP
gssr-1295	303	4	emerging	emerge	VERB
gssr-1295	303	5	market	market	NOUN
gssr-1295	303	6	firms	firm	NOUN
gssr-1295	303	7	:	:	PUNCT
gssr-1295	303	8	balancing	balance	VERB
gssr-1295	303	9	social	social	ADJ
gssr-1295	303	10	mission	mission	NOUN
gssr-1295	303	11	and	and	CCONJ
gssr-1295	303	12	financial	financial	ADJ
gssr-1295	303	13	returns	return	NOUN
gssr-1295	303	14	.	.	PUNCT
gssr-1295	304	1	journal	journal	NOUN
gssr-1295	304	2	of	of	ADP
gssr-1295	304	3	business	business	NOUN
gssr-1295	304	4	ethics	ethic	NOUN
gssr-1295	304	5	,	,	PUNCT
gssr-1295	304	6	188(3	188(3	NUM
gssr-1295	304	7	)	)	PUNCT
gssr-1295	304	8	,	,	PUNCT
gssr-1295	304	9	467	467	NUM
gssr-1295	304	10	-	-	SYM
gssr-1295	304	11	486	486	NUM
gssr-1295	304	12	.	.	PUNCT
gssr-1295	305	1	https://doi.org/10.1007/s10551-02305387-7	https://doi.org/10.1007/s10551-02305387-7	PROPN
gssr-1295	305	2	energy	energy	NOUN
gssr-1295	305	3	commission	commission	PROPN
gssr-1295	305	4	of	of	ADP
gssr-1295	305	5	nigeria	nigeria	PROPN
gssr-1295	305	6	.	.	PUNCT
gssr-1295	306	1	(	(	PUNCT
gssr-1295	306	2	2024	2024	NUM
gssr-1295	306	3	)	)	PUNCT
gssr-1295	306	4	.	.	PUNCT
gssr-1295	307	1	national	national	ADJ
gssr-1295	307	2	renewable	renewable	ADJ
gssr-1295	307	3	energy	energy	NOUN
gssr-1295	307	4	integration	integration	NOUN
gssr-1295	307	5	plan	plan	NOUN
gssr-1295	307	6	for	for	ADP
gssr-1295	307	7	agro	agro	NOUN
gssr-1295	307	8	-	-	PUNCT
gssr-1295	307	9	industries	industry	NOUN
gssr-1295	307	10	.	.	PUNCT
gssr-1295	308	1	https://energy.gov.ng/renewable-agro-plan	https://energy.gov.ng/renewable-agro-plan	PROPN
gssr-1295	308	2	energy	energy	PROPN
gssr-1295	308	3	commission	commission	PROPN
gssr-1295	308	4	of	of	ADP
gssr-1295	308	5	nigeria	nigeria	PROPN
gssr-1295	308	6	.	.	PUNCT
gssr-1295	309	1	(	(	PUNCT
gssr-1295	309	2	2025	2025	NUM
gssr-1295	309	3	)	)	PUNCT
gssr-1295	309	4	.	.	PUNCT
gssr-1295	310	1	threshold	threshold	NOUN
gssr-1295	310	2	analysis	analysis	NOUN
gssr-1295	310	3	of	of	ADP
gssr-1295	310	4	nigerian	nigerian	ADJ
gssr-1295	310	5	industrial	industrial	ADJ
gssr-1295	310	6	energy	energy	NOUN
gssr-1295	310	7	transitions	transition	NOUN
gssr-1295	310	8	.	.	PUNCT
gssr-1295	311	1	https://energy.gov.ng/reports/	https://energy.gov.ng/reports/	NOUN
gssr-1295	311	2	eze	eze	PROPN
gssr-1295	311	3	,	,	PUNCT
gssr-1295	311	4	p.	p.	NOUN
gssr-1295	311	5	m.	m.	NOUN
gssr-1295	311	6	,	,	PUNCT
gssr-1295	311	7	okoli	okoli	PROPN
gssr-1295	311	8	,	,	PUNCT
gssr-1295	311	9	b.	b.	PROPN
gssr-1295	311	10	e.	e.	PROPN
gssr-1295	311	11	,	,	PUNCT
gssr-1295	311	12	&	&	CCONJ
gssr-1295	311	13	uche	uche	PROPN
gssr-1295	311	14	,	,	PUNCT
gssr-1295	311	15	c.	c.	PROPN
gssr-1295	311	16	i.	i.	PROPN
gssr-1295	311	17	(	(	PUNCT
gssr-1295	311	18	2023	2023	NUM
gssr-1295	311	19	)	)	PUNCT
gssr-1295	311	20	.	.	PUNCT
gssr-1295	312	1	esg	esg	NOUN
gssr-1295	312	2	compliance	compliance	NOUN
gssr-1295	312	3	and	and	CCONJ
gssr-1295	312	4	investor	investor	NOUN
gssr-1295	312	5	confidence	confidence	NOUN
gssr-1295	312	6	in	in	ADP
gssr-1295	312	7	emerging	emerge	VERB
gssr-1295	312	8	markets	market	NOUN
gssr-1295	312	9	.	.	PUNCT
gssr-1295	313	1	journal	journal	NOUN
gssr-1295	313	2	of	of	ADP
gssr-1295	313	3	corporate	corporate	ADJ
gssr-1295	313	4	finance	finance	NOUN
gssr-1295	313	5	,	,	PUNCT
gssr-1295	313	6	78	78	NUM
gssr-1295	313	7	,	,	PUNCT
gssr-1295	313	8	102358	102358	NUM
gssr-1295	313	9	.	.	PUNCT
gssr-1295	314	1	https://doi.org/10.1016/j.jcorpfin.2023.102358	https://doi.org/10.1016/j.jcorpfin.2023.102358	NOUN
gssr-1295	314	2	eze	eze	VERB
gssr-1295	314	3	,	,	PUNCT
gssr-1295	314	4	p.	p.	NOUN
gssr-1295	314	5	m.	m.	NOUN
gssr-1295	314	6	,	,	PUNCT
gssr-1295	314	7	okoli	okoli	PROPN
gssr-1295	314	8	,	,	PUNCT
gssr-1295	314	9	b.	b.	PROPN
gssr-1295	314	10	e.	e.	PROPN
gssr-1295	314	11	,	,	PUNCT
gssr-1295	314	12	&	&	CCONJ
gssr-1295	314	13	uche	uche	PROPN
gssr-1295	314	14	,	,	PUNCT
gssr-1295	314	15	c.	c.	PROPN
gssr-1295	314	16	i.	i.	PROPN
gssr-1295	314	17	(	(	PUNCT
gssr-1295	314	18	2024	2024	NUM
gssr-1295	314	19	)	)	PUNCT
gssr-1295	314	20	.	.	PUNCT
gssr-1295	315	1	symbolic	symbolic	ADJ
gssr-1295	315	2	versus	versus	ADP
gssr-1295	315	3	substantive	substantive	ADJ
gssr-1295	315	4	esg	esg	PROPN
gssr-1295	315	5	compliance	compliance	NOUN
gssr-1295	315	6	in	in	ADP
gssr-1295	315	7	emerging	emerge	VERB
gssr-1295	315	8	markets	market	NOUN
gssr-1295	315	9	.	.	PUNCT
gssr-1295	316	1	corporate	corporate	ADJ
gssr-1295	316	2	social	social	ADJ
gssr-1295	316	3	responsibility	responsibility	NOUN
gssr-1295	316	4	and	and	CCONJ
gssr-1295	316	5	environmental	environmental	ADJ
gssr-1295	316	6	management	management	NOUN
gssr-1295	316	7	,	,	PUNCT
gssr-1295	316	8	31(3	31(3	NUM
gssr-1295	316	9	)	)	PUNCT
gssr-1295	316	10	,	,	PUNCT
gssr-1295	316	11	1897	1897	NUM
gssr-1295	316	12	-	-	SYM
gssr-1295	316	13	1910	1910	NUM
gssr-1295	316	14	.	.	PUNCT
gssr-1295	317	1	https://doi.org/10.1002/csr.2531	https://doi.org/10.1002/csr.2531	PROPN
gssr-1295	317	2	folajin	folajin	NOUN
gssr-1295	317	3	,	,	PUNCT
gssr-1295	317	4	t.	t.	PROPN
gssr-1295	317	5	o.	o.	PROPN
gssr-1295	317	6	,	,	PUNCT
gssr-1295	317	7	adegbite	adegbite	PROPN
gssr-1295	317	8	,	,	PUNCT
gssr-1295	317	9	e.	e.	PROPN
gssr-1295	317	10	,	,	PUNCT
gssr-1295	317	11	&	&	CCONJ
gssr-1295	317	12	nakpodia	nakpodia	PROPN
gssr-1295	317	13	,	,	PUNCT
gssr-1295	317	14	f.	f.	PROPN
gssr-1295	317	15	(	(	PUNCT
gssr-1295	317	16	2025	2025	NUM
gssr-1295	317	17	)	)	PUNCT
gssr-1295	317	18	.	.	PUNCT
gssr-1295	318	1	hybrid	hybrid	ADJ
gssr-1295	318	2	governance	governance	NOUN
gssr-1295	318	3	models	model	NOUN
gssr-1295	318	4	for	for	ADP
gssr-1295	318	5	sustainable	sustainable	ADJ
gssr-1295	318	6	transitions	transition	NOUN
gssr-1295	318	7	.	.	PUNCT
gssr-1295	319	1	organization	organization	NOUN
gssr-1295	319	2	&	&	CCONJ
gssr-1295	319	3	environment	environment	PROPN
gssr-1295	319	4	,	,	PUNCT
gssr-1295	319	5	38(1	38(1	NUM
gssr-1295	319	6	)	)	PUNCT
gssr-1295	319	7	,	,	PUNCT
gssr-1295	319	8	115	115	NUM
gssr-1295	319	9	-	-	SYM
gssr-1295	319	10	132	132	NUM
gssr-1295	319	11	.	.	PUNCT
gssr-1295	320	1	https://doi.org/10.1177/10860266241234567	https://doi.org/10.1177/10860266241234567	VERB
gssr-1295	320	2	hahn	hahn	PROPN
gssr-1295	320	3	,	,	PUNCT
gssr-1295	320	4	t.	t.	PROPN
gssr-1295	320	5	,	,	PUNCT
gssr-1295	320	6	preuss	preuss	PROPN
gssr-1295	320	7	,	,	PUNCT
gssr-1295	320	8	l.	l.	PROPN
gssr-1295	320	9	,	,	PUNCT
gssr-1295	320	10	pinkse	pinkse	NOUN
gssr-1295	320	11	,	,	PUNCT
gssr-1295	320	12	j.	j.	PROPN
gssr-1295	320	13	,	,	PUNCT
gssr-1295	320	14	&	&	CCONJ
gssr-1295	320	15	figge	figge	PROPN
gssr-1295	320	16	,	,	PUNCT
gssr-1295	320	17	f.	f.	PROPN
gssr-1295	320	18	(	(	PUNCT
gssr-1295	320	19	2015	2015	NUM
gssr-1295	320	20	)	)	PUNCT
gssr-1295	320	21	.	.	PUNCT
gssr-1295	321	1	cognitive	cognitive	ADJ
gssr-1295	321	2	frames	frame	NOUN
gssr-1295	321	3	in	in	ADP
gssr-1295	321	4	corporate	corporate	ADJ
gssr-1295	321	5	sustainability	sustainability	NOUN
gssr-1295	321	6	:	:	PUNCT
gssr-1295	321	7	managerial	managerial	ADJ
gssr-1295	321	8	sensemaking	sensemaking	NOUN
gssr-1295	321	9	with	with	ADP
gssr-1295	321	10	paradoxical	paradoxical	ADJ
gssr-1295	321	11	and	and	CCONJ
gssr-1295	321	12	business	business	NOUN
gssr-1295	321	13	case	case	NOUN
gssr-1295	321	14	frames	frame	NOUN
gssr-1295	321	15	.	.	PUNCT
gssr-1295	322	1	academy	academy	PROPN
gssr-1295	322	2	of	of	ADP
gssr-1295	322	3	management	management	PROPN
gssr-1295	322	4	review	review	PROPN
gssr-1295	322	5	,	,	PUNCT
gssr-1295	322	6	39(4	39(4	NOUN
gssr-1295	322	7	)	)	PUNCT
gssr-1295	322	8	,	,	PUNCT
gssr-1295	322	9	463487	463487	NUM
gssr-1295	322	10	.	.	PUNCT
gssr-1295	323	1	https://doi.org/10.5465/amr.2012.0341	https://doi.org/10.5465/amr.2012.0341	VERB
gssr-1295	323	2	international	international	ADJ
gssr-1295	323	3	monetary	monetary	ADJ
gssr-1295	323	4	fund	fund	NOUN
gssr-1295	323	5	.	.	PUNCT
gssr-1295	324	1	(	(	PUNCT
gssr-1295	324	2	2024	2024	NUM
gssr-1295	324	3	)	)	PUNCT
gssr-1295	324	4	.	.	PUNCT
gssr-1295	325	1	climate	climate	NOUN
gssr-1295	325	2	transition	transition	NOUN
gssr-1295	325	3	risks	risk	NOUN
gssr-1295	325	4	in	in	ADP
gssr-1295	325	5	emerging	emerge	VERB
gssr-1295	325	6	market	market	NOUN
gssr-1295	325	7	firms	firm	NOUN
gssr-1295	325	8	.	.	PUNCT
gssr-1295	326	1	https://www.imf.org/en/publications/reo/ssa/issues/2024/04/12/sreo0424	https://www.imf.org/en/publications/reo/ssa/issues/2024/04/12/sreo0424	VERB
gssr-1295	326	2	jarzabkowski	jarzabkowski	PROPN
gssr-1295	326	3	,	,	PUNCT
gssr-1295	326	4	p.	p.	PROPN
gssr-1295	326	5	,	,	PUNCT
gssr-1295	326	6	lê	lê	PROPN
gssr-1295	326	7	,	,	PUNCT
gssr-1295	326	8	j.	j.	PROPN
gssr-1295	326	9	k.	k.	PROPN
gssr-1295	326	10	,	,	PUNCT
gssr-1295	326	11	&	&	CCONJ
gssr-1295	326	12	van	van	PROPN
gssr-1295	326	13	de	de	PROPN
gssr-1295	326	14	ven	ven	PROPN
gssr-1295	326	15	,	,	PUNCT
gssr-1295	326	16	a.	a.	NOUN
gssr-1295	326	17	h.	h.	PROPN
gssr-1295	326	18	(	(	PUNCT
gssr-1295	326	19	2013	2013	NUM
gssr-1295	326	20	)	)	PUNCT
gssr-1295	326	21	.	.	PUNCT
gssr-1295	327	1	responding	respond	VERB
gssr-1295	327	2	to	to	ADP
gssr-1295	327	3	competing	compete	VERB
gssr-1295	327	4	strategic	strategic	ADJ
gssr-1295	327	5	demands	demand	NOUN
gssr-1295	327	6	:	:	PUNCT
gssr-1295	327	7	how	how	SCONJ
gssr-1295	327	8	organizing	organize	VERB
gssr-1295	327	9	,	,	PUNCT
gssr-1295	327	10	belonging	belong	VERB
gssr-1295	327	11	,	,	PUNCT
gssr-1295	327	12	and	and	CCONJ
gssr-1295	327	13	performing	perform	VERB
gssr-1295	327	14	paradoxes	paradox	NOUN
gssr-1295	327	15	coevolve	coevolve	VERB
gssr-1295	327	16	.	.	PUNCT
gssr-1295	328	1	strategic	strategic	ADJ
gssr-1295	328	2	organization	organization	NOUN
gssr-1295	328	3	,	,	PUNCT
gssr-1295	328	4	11(3	11(3	NUM
gssr-1295	328	5	)	)	PUNCT
gssr-1295	328	6	,	,	PUNCT
gssr-1295	328	7	245	245	NUM
gssr-1295	328	8	-	-	SYM
gssr-1295	328	9	280	280	NUM
gssr-1295	328	10	.	.	PUNCT
gssr-1295	329	1	https://doi.org/10.1177/1476127013481016	https://doi.org/10.1177/1476127013481016	PRON
gssr-1295	329	2	https://doi.org/10.1016/j.eneco.2023.106491	https://doi.org/10.1016/j.eneco.2023.106491	PROPN
gssr-1295	329	3	https://doi.org/10.1016/j.worlddev.2023.106357	https://doi.org/10.1016/j.worlddev.2023.106357	PROPN
gssr-1295	329	4	https://www.sciencedirect.com/science/article/pii/s2215153222000344	https://www.sciencedirect.com/science/article/pii/s2215153222000344	PROPN
gssr-1295	329	5	https://doi.org/10.1016/j.enpol.2023.113765	https://doi.org/10.1016/j.enpol.2023.113765	PROPN
gssr-1295	329	6	https://doi.org/10.1016/j.erss.2024.103365	https://doi.org/10.1016/j.erss.2024.103365	PROPN
gssr-1295	329	7	https://www.cbn.gov.ng/out/2024/ccd/financial%20stability%20report.pdf	https://www.cbn.gov.ng/out/2024/ccd/financial%20stability%20report.pdf	PROPN
gssr-1295	329	8	https://www.cbn.gov.ng/	https://www.cbn.gov.ng/	VERB
gssr-1295	329	9	https://doi.org/10.1080/20430795.2023.2166782	https://doi.org/10.1080/20430795.2023.2166782	PROPN
gssr-1295	329	10	https://doi.org/10.1007/s10551-023-05387-7	https://doi.org/10.1007/s10551-023-05387-7	NUM
gssr-1295	330	1	https://doi.org/10.1007/s10551-023-05387-7	https://doi.org/10.1007/s10551-023-05387-7	NOUN
gssr-1295	330	2	https://energy.gov.ng/renewable-agro-plan	https://energy.gov.ng/renewable-agro-plan	NOUN
gssr-1295	330	3	https://energy.gov.ng/reports/	https://energy.gov.ng/reports/	PROPN
gssr-1295	330	4	https://doi.org/10.1016/j.jcorpfin.2023.102358	https://doi.org/10.1016/j.jcorpfin.2023.102358	PROPN
gssr-1295	330	5	https://doi.org/10.1002/csr.2531	https://doi.org/10.1002/csr.2531	PROPN
gssr-1295	330	6	https://doi.org/10.1177/10860266241234567	https://doi.org/10.1177/10860266241234567	ADJ
gssr-1295	330	7	https://doi.org/10.5465/amr.2012.0341	https://doi.org/10.5465/amr.2012.0341	VERB
gssr-1295	330	8	https://www.imf.org/en/publications/reo/ssa/issues/2024/04/12/sreo0424	https://www.imf.org/en/publications/reo/ssa/issues/2024/04/12/sreo0424	NUM
gssr-1295	330	9	https://doi.org/10.1177/1476127013481016	https://doi.org/10.1177/1476127013481016	NUM
gssr-1295	330	10	global	global	ADJ
gssr-1295	330	11	sustainability	sustainability	NOUN
gssr-1295	330	12	research	research	NOUN
gssr-1295	330	13	global	global	ADJ
gssr-1295	330	14	scientific	scientific	ADJ
gssr-1295	330	15	research	research	NOUN
gssr-1295	330	16	178	178	NUM
gssr-1295	330	17	johnson	johnson	PROPN
gssr-1295	330	18	,	,	PUNCT
gssr-1295	330	19	j.	j.	PROPN
gssr-1295	330	20	s.	s.	PROPN
gssr-1295	330	21	,	,	PUNCT
gssr-1295	330	22	maltecca	maltecca	NOUN
gssr-1295	330	23	,	,	PUNCT
gssr-1295	330	24	c.	c.	PROPN
gssr-1295	330	25	,	,	PUNCT
gssr-1295	330	26	&	&	CCONJ
gssr-1295	330	27	tiezzi	tiezzi	PROPN
gssr-1295	330	28	,	,	PUNCT
gssr-1295	330	29	f.	f.	PROPN
gssr-1295	330	30	(	(	PUNCT
gssr-1295	330	31	2024	2024	NUM
gssr-1295	330	32	)	)	PUNCT
gssr-1295	330	33	.	.	PUNCT
gssr-1295	331	1	influence	influence	NOUN
gssr-1295	331	2	of	of	ADP
gssr-1295	331	3	early	early	ADJ
gssr-1295	331	4	gestational	gestational	ADJ
gssr-1295	331	5	heat	heat	NOUN
gssr-1295	331	6	stress	stress	NOUN
gssr-1295	331	7	on	on	ADP
gssr-1295	331	8	biomarkers	biomarker	NOUN
gssr-1295	331	9	of	of	ADP
gssr-1295	331	10	mammary	mammary	ADJ
gssr-1295	331	11	gland	gland	NOUN
gssr-1295	331	12	development	development	NOUN
gssr-1295	331	13	in	in	ADP
gssr-1295	331	14	replacement	replacement	NOUN
gssr-1295	331	15	gilts	gilt	NOUN
gssr-1295	331	16	genomically	genomically	ADV
gssr-1295	331	17	selected	select	VERB
gssr-1295	331	18	for	for	ADP
gssr-1295	331	19	thermotolerance	thermotolerance	NOUN
gssr-1295	331	20	.	.	PUNCT
gssr-1295	332	1	journal	journal	NOUN
gssr-1295	332	2	of	of	ADP
gssr-1295	332	3	animal	animal	NOUN
gssr-1295	332	4	science	science	NOUN
gssr-1295	332	5	,	,	PUNCT
gssr-1295	332	6	102(supplement_2	102(supplement_2	NOUN
gssr-1295	332	7	)	)	PUNCT
gssr-1295	332	8	,	,	PUNCT
gssr-1295	332	9	331	331	NUM
gssr-1295	332	10	.	.	PUNCT
gssr-1295	333	1	https://academic.oup.com/jas/articleabstract/102/supplement_2/331/7664737	https://academic.oup.com/jas/articleabstract/102/supplement_2/331/7664737	PROPN
gssr-1295	333	2	manufacturers	manufacturers	PROPN
gssr-1295	333	3	association	association	PROPN
gssr-1295	333	4	of	of	ADP
gssr-1295	333	5	nigeria	nigeria	PROPN
gssr-1295	333	6	.	.	PUNCT
gssr-1295	334	1	(	(	PUNCT
gssr-1295	334	2	2024	2024	NUM
gssr-1295	334	3	)	)	PUNCT
gssr-1295	334	4	.	.	PUNCT
gssr-1295	335	1	annual	annual	ADJ
gssr-1295	335	2	review	review	NOUN
gssr-1295	335	3	of	of	ADP
gssr-1295	335	4	production	production	NOUN
gssr-1295	335	5	costs	cost	NOUN
gssr-1295	335	6	in	in	ADP
gssr-1295	335	7	nigerian	nigerian	ADJ
gssr-1295	335	8	manufacturing	manufacturing	NOUN
gssr-1295	335	9	.	.	PUNCT
gssr-1295	336	1	https://manufacturersnigeria.org/reports/	https://manufacturersnigeria.org/reports/	PRON
gssr-1295	336	2	nigerian	nigerian	ADJ
gssr-1295	336	3	advisory	advisory	ADJ
gssr-1295	336	4	council	council	NOUN
gssr-1295	336	5	on	on	ADP
gssr-1295	336	6	climate	climate	NOUN
gssr-1295	336	7	.	.	PUNCT
gssr-1295	337	1	(	(	PUNCT
gssr-1295	337	2	2025	2025	NUM
gssr-1295	337	3	)	)	PUNCT
gssr-1295	337	4	.	.	PUNCT
gssr-1295	338	1	bankruptcy	bankruptcy	NOUN
gssr-1295	338	2	risks	risk	NOUN
gssr-1295	338	3	in	in	ADP
gssr-1295	338	4	medium	medium	ADJ
gssr-1295	338	5	-	-	PUNCT
gssr-1295	338	6	scale	scale	NOUN
gssr-1295	338	7	agribusiness	agribusiness	NOUN
gssr-1295	338	8	.	.	PUNCT
gssr-1295	339	1	https://climate.gov.ng/publications/	https://climate.gov.ng/publications/	X
gssr-1295	340	1	nigerian	nigerian	ADJ
gssr-1295	340	2	climate	climate	NOUN
gssr-1295	340	3	innovation	innovation	NOUN
gssr-1295	340	4	center	center	NOUN
gssr-1295	340	5	.	.	PUNCT
gssr-1295	341	1	(	(	PUNCT
gssr-1295	341	2	2024	2024	NUM
gssr-1295	341	3	)	)	PUNCT
gssr-1295	341	4	.	.	PUNCT
gssr-1295	342	1	diesel	diesel	NOUN
gssr-1295	342	2	-	-	PUNCT
gssr-1295	342	3	to	to	ADP
gssr-1295	342	4	-	-	PUNCT
gssr-1295	342	5	renewables	renewables	NOUN
gssr-1295	342	6	transition	transition	NOUN
gssr-1295	342	7	costs	cost	NOUN
gssr-1295	342	8	:	:	PUNCT
gssr-1295	342	9	a	a	DET
gssr-1295	342	10	sectoral	sectoral	ADJ
gssr-1295	342	11	analysis	analysis	NOUN
gssr-1295	342	12	.	.	PUNCT
gssr-1295	343	1	abuja	abuja	PROPN
gssr-1295	343	2	:	:	PUNCT
gssr-1295	343	3	ncic	ncic	PROPN
gssr-1295	343	4	press	press	PROPN
gssr-1295	343	5	.	.	PUNCT
gssr-1295	344	1	nigerian	nigerian	PROPN
gssr-1295	344	2	exchange	exchange	PROPN
gssr-1295	344	3	group	group	NOUN
gssr-1295	344	4	.	.	PUNCT
gssr-1295	345	1	(	(	PUNCT
gssr-1295	345	2	2023	2023	NUM
gssr-1295	345	3	)	)	PUNCT
gssr-1295	345	4	.	.	PUNCT
gssr-1295	346	1	esg	esg	NOUN
gssr-1295	346	2	compliance	compliance	NOUN
gssr-1295	346	3	and	and	CCONJ
gssr-1295	346	4	market	market	NOUN
gssr-1295	346	5	performance	performance	NOUN
gssr-1295	346	6	2023	2023	NUM
gssr-1295	346	7	.	.	PUNCT
gssr-1295	347	1	https://ngxgroup.com/esgreporting/	https://ngxgroup.com/esgreporting/	PROPN
gssr-1295	347	2	nigerian	nigerian	ADJ
gssr-1295	347	3	exchange	exchange	NOUN
gssr-1295	347	4	group	group	NOUN
gssr-1295	347	5	.	.	PUNCT
gssr-1295	348	1	(	(	PUNCT
gssr-1295	348	2	2024	2024	NUM
gssr-1295	348	3	)	)	PUNCT
gssr-1295	348	4	.	.	PUNCT
gssr-1295	349	1	esg	esg	NOUN
gssr-1295	349	2	reporting	report	VERB
gssr-1295	349	3	compliance	compliance	NOUN
gssr-1295	349	4	analysis	analysis	NOUN
gssr-1295	349	5	2023	2023	NUM
gssr-1295	349	6	.	.	PUNCT
gssr-1295	350	1	lagos	lago	NOUN
gssr-1295	350	2	:	:	PUNCT
gssr-1295	350	3	ngx	ngx	ADJ
gssr-1295	350	4	regulation	regulation	NOUN
gssr-1295	350	5	.	.	PUNCT
gssr-1295	351	1	nigerian	nigerian	ADJ
gssr-1295	351	2	exchange	exchange	PROPN
gssr-1295	351	3	group	group	NOUN
gssr-1295	351	4	.	.	PUNCT
gssr-1295	352	1	(	(	PUNCT
gssr-1295	352	2	2024	2024	NUM
gssr-1295	352	3	)	)	PUNCT
gssr-1295	352	4	.	.	PUNCT
gssr-1295	353	1	esg	esg	NOUN
gssr-1295	353	2	reporting	report	VERB
gssr-1295	353	3	compliance	compliance	NOUN
gssr-1295	353	4	manual	manual	NOUN
gssr-1295	353	5	.	.	PUNCT
gssr-1295	354	1	https://ngxgroup.com	https://ngxgroup.com	X
gssr-1295	354	2	nwankwo	nwankwo	PROPN
gssr-1295	354	3	,	,	PUNCT
gssr-1295	354	4	s.	s.	PROPN
gssr-1295	354	5	,	,	PUNCT
gssr-1295	354	6	ezeabasili	ezeabasili	NOUN
gssr-1295	354	7	,	,	PUNCT
gssr-1295	354	8	v.	v.	ADP
gssr-1295	354	9	n.	n.	NOUN
gssr-1295	354	10	,	,	PUNCT
gssr-1295	354	11	&	&	CCONJ
gssr-1295	354	12	okoro	okoro	PROPN
gssr-1295	354	13	,	,	PUNCT
gssr-1295	354	14	o.	o.	PROPN
gssr-1295	354	15	s.	s.	PROPN
gssr-1295	354	16	(	(	PUNCT
gssr-1295	354	17	2023	2023	NUM
gssr-1295	354	18	)	)	PUNCT
gssr-1295	354	19	.	.	PUNCT
gssr-1295	355	1	earnings	earning	NOUN
gssr-1295	355	2	volatility	volatility	NOUN
gssr-1295	355	3	during	during	ADP
gssr-1295	355	4	sustainability	sustainability	NOUN
gssr-1295	355	5	transitions	transition	NOUN
gssr-1295	355	6	.	.	PUNCT
gssr-1295	356	1	journal	journal	NOUN
gssr-1295	356	2	of	of	ADP
gssr-1295	356	3	cleaner	clean	ADJ
gssr-1295	356	4	production	production	NOUN
gssr-1295	356	5	,	,	PUNCT
gssr-1295	356	6	402	402	NUM
gssr-1295	356	7	,	,	PUNCT
gssr-1295	356	8	136782	136782	NUM
gssr-1295	356	9	.	.	PUNCT
gssr-1295	357	1	https://doi.org/10.1016/j.jclepro.2023.136782	https://doi.org/10.1016/j.jclepro.2023.136782	PROPN
gssr-1295	357	2	nwankwo	nwankwo	PROPN
gssr-1295	357	3	,	,	PUNCT
gssr-1295	357	4	s.	s.	PROPN
gssr-1295	357	5	,	,	PUNCT
gssr-1295	357	6	ezeabasili	ezeabasili	NOUN
gssr-1295	357	7	,	,	PUNCT
gssr-1295	357	8	v.	v.	ADP
gssr-1295	357	9	n.	n.	NOUN
gssr-1295	357	10	,	,	PUNCT
gssr-1295	357	11	&	&	CCONJ
gssr-1295	357	12	okoro	okoro	PROPN
gssr-1295	357	13	,	,	PUNCT
gssr-1295	357	14	o.	o.	PROPN
gssr-1295	357	15	s.	s.	PROPN
gssr-1295	357	16	(	(	PUNCT
gssr-1295	357	17	2024	2024	NUM
gssr-1295	357	18	)	)	PUNCT
gssr-1295	357	19	.	.	PUNCT
gssr-1295	358	1	threshold	threshold	NOUN
gssr-1295	358	2	effects	effect	NOUN
gssr-1295	358	3	of	of	ADP
gssr-1295	358	4	clean	clean	ADJ
gssr-1295	358	5	energy	energy	NOUN
gssr-1295	358	6	investments	investment	NOUN
gssr-1295	358	7	.	.	PUNCT
gssr-1295	359	1	journal	journal	NOUN
gssr-1295	359	2	of	of	ADP
gssr-1295	359	3	cleaner	clean	ADJ
gssr-1295	359	4	production	production	NOUN
gssr-1295	359	5	,	,	PUNCT
gssr-1295	359	6	434	434	NUM
gssr-1295	359	7	,	,	PUNCT
gssr-1295	359	8	140123	140123	NUM
gssr-1295	359	9	.	.	PUNCT
gssr-1295	360	1	https://doi.org/10.1016/j.jclepro.2024.140123	https://doi.org/10.1016/j.jclepro.2024.140123	NOUN
gssr-1295	360	2	okafor	okafor	PROPN
gssr-1295	360	3	,	,	PUNCT
gssr-1295	360	4	c.	c.	PROPN
gssr-1295	360	5	,	,	PUNCT
gssr-1295	360	6	&	&	CCONJ
gssr-1295	360	7	uzoma	uzoma	ADJ
gssr-1295	360	8	,	,	PUNCT
gssr-1295	360	9	c.	c.	PROPN
gssr-1295	360	10	c.	c.	PROPN
gssr-1295	360	11	(	(	PUNCT
gssr-1295	360	12	2023	2023	NUM
gssr-1295	360	13	)	)	PUNCT
gssr-1295	360	14	.	.	PUNCT
gssr-1295	361	1	short	short	ADJ
gssr-1295	361	2	-	-	PUNCT
gssr-1295	361	3	term	term	NOUN
gssr-1295	361	4	pain	pain	NOUN
gssr-1295	361	5	for	for	ADP
gssr-1295	361	6	long	long	ADJ
gssr-1295	361	7	-	-	PUNCT
gssr-1295	361	8	term	term	NOUN
gssr-1295	361	9	gain	gain	NOUN
gssr-1295	361	10	?	?	PUNCT
gssr-1295	362	1	evidence	evidence	NOUN
gssr-1295	362	2	from	from	ADP
gssr-1295	362	3	african	african	ADJ
gssr-1295	362	4	firms	firm	NOUN
gssr-1295	362	5	'	'	PART
gssr-1295	362	6	climate	climate	NOUN
gssr-1295	362	7	investments	investment	NOUN
gssr-1295	362	8	.	.	PUNCT
gssr-1295	363	1	journal	journal	NOUN
gssr-1295	363	2	of	of	ADP
gssr-1295	363	3	african	african	ADJ
gssr-1295	363	4	economies	economy	NOUN
gssr-1295	363	5	,	,	PUNCT
gssr-1295	363	6	32(2	32(2	NUM
gssr-1295	363	7	)	)	PUNCT
gssr-1295	363	8	,	,	PUNCT
gssr-1295	363	9	189	189	NUM
gssr-1295	363	10	-	-	SYM
gssr-1295	363	11	212	212	NUM
gssr-1295	363	12	.	.	PUNCT
gssr-1295	364	1	https://doi.org/10.1093/jae/ejac023	https://doi.org/10.1093/jae/ejac023	PROPN
gssr-1295	364	2	okafor	okafor	PROPN
gssr-1295	364	3	,	,	PUNCT
gssr-1295	364	4	l.	l.	PROPN
gssr-1295	364	5	e.	e.	PROPN
gssr-1295	364	6	(	(	PUNCT
gssr-1295	364	7	2023	2023	NUM
gssr-1295	364	8	)	)	PUNCT
gssr-1295	364	9	.	.	PUNCT
gssr-1295	365	1	sme	sme	NOUN
gssr-1295	365	2	challenges	challenge	NOUN
gssr-1295	365	3	in	in	ADP
gssr-1295	365	4	west	west	ADJ
gssr-1295	365	5	african	african	ADJ
gssr-1295	365	6	energy	energy	NOUN
gssr-1295	365	7	transitions	transition	NOUN
gssr-1295	365	8	.	.	PUNCT
gssr-1295	366	1	world	world	NOUN
gssr-1295	366	2	development	development	PROPN
gssr-1295	366	3	,	,	PUNCT
gssr-1295	366	4	161	161	NUM
gssr-1295	366	5	,	,	PUNCT
gssr-1295	366	6	106127	106127	NUM
gssr-1295	366	7	.	.	PUNCT
gssr-1295	367	1	https://doi.org/10.1016/j.worlddev.2022.106127	https://doi.org/10.1016/j.worlddev.2022.106127	PROPN
gssr-1295	367	2	okafor	okafor	PROPN
gssr-1295	367	3	,	,	PUNCT
gssr-1295	367	4	l.	l.	PROPN
gssr-1295	367	5	e.	e.	PROPN
gssr-1295	367	6	,	,	PUNCT
gssr-1295	367	7	adegbite	adegbite	PROPN
gssr-1295	367	8	,	,	PUNCT
gssr-1295	367	9	e.	e.	PROPN
gssr-1295	367	10	,	,	PUNCT
gssr-1295	367	11	&	&	CCONJ
gssr-1295	367	12	nakpodia	nakpodia	PROPN
gssr-1295	367	13	,	,	PUNCT
gssr-1295	367	14	f.	f.	PROPN
gssr-1295	367	15	(	(	PUNCT
gssr-1295	367	16	2023	2023	NUM
gssr-1295	367	17	)	)	PUNCT
gssr-1295	367	18	.	.	PUNCT
gssr-1295	368	1	climate	climate	NOUN
gssr-1295	368	2	policy	policy	NOUN
gssr-1295	368	3	implementation	implementation	NOUN
gssr-1295	368	4	gaps	gap	NOUN
gssr-1295	368	5	in	in	ADP
gssr-1295	368	6	african	african	ADJ
gssr-1295	368	7	agribusiness	agribusiness	NOUN
gssr-1295	368	8	.	.	PUNCT
gssr-1295	369	1	climate	climate	NOUN
gssr-1295	369	2	policy	policy	NOUN
gssr-1295	369	3	,	,	PUNCT
gssr-1295	369	4	23(8	23(8	NOUN
gssr-1295	369	5	)	)	PUNCT
gssr-1295	369	6	,	,	PUNCT
gssr-1295	369	7	1021	1021	NUM
gssr-1295	369	8	-	-	SYM
gssr-1295	369	9	1036	1036	NUM
gssr-1295	369	10	.	.	PUNCT
gssr-1295	370	1	https://doi.org/10.1080/14693062.2023.2234567	https://doi.org/10.1080/14693062.2023.2234567	PROPN
gssr-1295	370	2	okoli	okoli	PROPN
gssr-1295	370	3	,	,	PUNCT
gssr-1295	370	4	b.	b.	PROPN
gssr-1295	370	5	e.	e.	PROPN
gssr-1295	370	6	,	,	PUNCT
gssr-1295	370	7	uche	uche	PROPN
gssr-1295	370	8	,	,	PUNCT
gssr-1295	370	9	c.	c.	PROPN
gssr-1295	370	10	i.	i.	PROPN
gssr-1295	370	11	,	,	PUNCT
gssr-1295	370	12	&	&	CCONJ
gssr-1295	370	13	eze	eze	PROPN
gssr-1295	370	14	,	,	PUNCT
gssr-1295	370	15	p.	p.	NOUN
gssr-1295	370	16	m.	m.	NOUN
gssr-1295	370	17	(	(	PUNCT
gssr-1295	370	18	2024	2024	NUM
gssr-1295	370	19	)	)	PUNCT
gssr-1295	370	20	.	.	PUNCT
gssr-1295	371	1	stakeholder	stakeholder	NOUN
gssr-1295	371	2	conflicts	conflict	NOUN
gssr-1295	371	3	in	in	ADP
gssr-1295	371	4	corporate	corporate	ADJ
gssr-1295	371	5	sustainability	sustainability	NOUN
gssr-1295	371	6	initiatives	initiative	NOUN
gssr-1295	371	7	.	.	PUNCT
gssr-1295	372	1	journal	journal	PROPN
gssr-1295	372	2	of	of	ADP
gssr-1295	372	3	business	business	NOUN
gssr-1295	372	4	ethics	ethic	NOUN
gssr-1295	372	5	,	,	PUNCT
gssr-1295	372	6	189(1	189(1	NUM
gssr-1295	372	7	)	)	PUNCT
gssr-1295	372	8	,	,	PUNCT
gssr-1295	372	9	115	115	NUM
gssr-1295	372	10	-	-	SYM
gssr-1295	372	11	132	132	NUM
gssr-1295	372	12	.	.	PUNCT
gssr-1295	373	1	https://doi.org/10.1007/s10551-023-05591-x	https://doi.org/10.1007/s10551-023-05591-x	NOUN
gssr-1295	373	2	okpara	okpara	NOUN
gssr-1295	373	3	,	,	PUNCT
gssr-1295	373	4	j.	j.	PROPN
gssr-1295	373	5	o.	o.	PROPN
gssr-1295	373	6	(	(	PUNCT
gssr-1295	373	7	2025	2025	NUM
gssr-1295	373	8	)	)	PUNCT
gssr-1295	373	9	.	.	PUNCT
gssr-1295	374	1	empty	empty	ADJ
gssr-1295	374	2	compliance	compliance	NOUN
gssr-1295	374	3	cycles	cycle	NOUN
gssr-1295	374	4	in	in	ADP
gssr-1295	374	5	emerging	emerge	VERB
gssr-1295	374	6	market	market	NOUN
gssr-1295	374	7	esg	esg	NOUN
gssr-1295	374	8	reporting	reporting	NOUN
gssr-1295	374	9	.	.	PUNCT
gssr-1295	375	1	journal	journal	PROPN
gssr-1295	375	2	of	of	ADP
gssr-1295	375	3	business	business	NOUN
gssr-1295	375	4	ethics	ethic	NOUN
gssr-1295	375	5	,	,	PUNCT
gssr-1295	375	6	178(2	178(2	NUM
gssr-1295	375	7	)	)	PUNCT
gssr-1295	375	8	,	,	PUNCT
gssr-1295	375	9	345	345	NUM
gssr-1295	375	10	-	-	SYM
gssr-1295	375	11	363	363	NUM
gssr-1295	375	12	.	.	PUNCT
gssr-1295	376	1	https://doi.org/10.1007/s10551-024-05683-2	https://doi.org/10.1007/s10551-024-05683-2	NUM
gssr-1295	376	2	pricewaterhousecoopers	pricewaterhousecoopers	PROPN
gssr-1295	376	3	nigeria	nigeria	PRON
gssr-1295	376	4	.	.	PUNCT
gssr-1295	377	1	(	(	PUNCT
gssr-1295	377	2	2024	2024	NUM
gssr-1295	377	3	)	)	PUNCT
gssr-1295	377	4	.	.	PUNCT
gssr-1295	378	1	decarbonization	decarbonization	NOUN
gssr-1295	378	2	investment	investment	NOUN
gssr-1295	378	3	survey	survey	NOUN
gssr-1295	378	4	:	:	PUNCT
gssr-1295	378	5	nigerian	nigerian	ADJ
gssr-1295	378	6	corporate	corporate	ADJ
gssr-1295	378	7	perspectives	perspective	NOUN
gssr-1295	378	8	.	.	PUNCT
gssr-1295	379	1	https://www.pwc.com/ng/en/publications.html	https://www.pwc.com/ng/en/publications.html	PROPN
gssr-1295	379	2	pricewaterhousecoopers	pricewaterhousecoopers	PROPN
gssr-1295	379	3	nigeria	nigeria	PROPN
gssr-1295	379	4	.	.	PUNCT
gssr-1295	380	1	(	(	PUNCT
gssr-1295	380	2	2024	2024	NUM
gssr-1295	380	3	)	)	PUNCT
gssr-1295	380	4	.	.	PUNCT
gssr-1295	381	1	nigeria	nigeria	PROPN
gssr-1295	381	2	sustainability	sustainability	NOUN
gssr-1295	381	3	investment	investment	NOUN
gssr-1295	381	4	survey	survey	NOUN
gssr-1295	381	5	.	.	PUNCT
gssr-1295	382	1	https://www.pwc.com/ng	https://www.pwc.com/ng	PROPN
gssr-1295	382	2	pricewaterhousecoopers	pricewaterhousecoopers	PROPN
gssr-1295	382	3	nigeria	nigeria	PROPN
gssr-1295	382	4	.	.	PUNCT
gssr-1295	383	1	(	(	PUNCT
gssr-1295	383	2	2024	2024	NUM
gssr-1295	383	3	)	)	PUNCT
gssr-1295	383	4	.	.	PUNCT
gssr-1295	384	1	nigeria	nigeria	PROPN
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gssr-1295	384	4	survey	survey	NOUN
gssr-1295	384	5	2023	2023	NUM
gssr-1295	384	6	.	.	PUNCT
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gssr-1295	385	2	:	:	PUNCT
gssr-1295	385	3	pwc	pwc	PROPN
gssr-1295	385	4	.	.	PUNCT
gssr-1295	386	1	science	science	NOUN
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gssr-1295	386	5	.	.	PUNCT
gssr-1295	387	1	(	(	PUNCT
gssr-1295	387	2	2023	2023	NUM
gssr-1295	387	3	)	)	PUNCT
gssr-1295	387	4	.	.	PUNCT
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gssr-1295	388	3	benchmarks	benchmark	NOUN
gssr-1295	388	4	.	.	PUNCT
gssr-1295	389	1	https://sciencebasedtargets.org	https://sciencebasedtargets.org	PROPN
gssr-1295	389	2	securities	security	NOUN
gssr-1295	389	3	and	and	CCONJ
gssr-1295	389	4	exchange	exchange	PROPN
gssr-1295	389	5	commission	commission	PROPN
gssr-1295	389	6	nigeria	nigeria	PROPN
gssr-1295	389	7	.	.	PUNCT
gssr-1295	390	1	(	(	PUNCT
gssr-1295	390	2	2023	2023	NUM
gssr-1295	390	3	)	)	PUNCT
gssr-1295	390	4	.	.	PUNCT
gssr-1295	391	1	guidelines	guideline	NOUN
gssr-1295	391	2	for	for	ADP
gssr-1295	391	3	assuring	assure	VERB
gssr-1295	391	4	esg	esg	PROPN
gssr-1295	391	5	reports	report	NOUN
gssr-1295	391	6	.	.	PUNCT
gssr-1295	392	1	https://sec.gov.ng/esgassurance	https://sec.gov.ng/esgassurance	NOUN
gssr-1295	392	2	smith	smith	PROPN
gssr-1295	392	3	,	,	PUNCT
gssr-1295	392	4	w.	w.	PROPN
gssr-1295	392	5	k.	k.	PROPN
gssr-1295	392	6	,	,	PUNCT
gssr-1295	392	7	&	&	CCONJ
gssr-1295	392	8	lewis	lewis	PROPN
gssr-1295	392	9	,	,	PUNCT
gssr-1295	392	10	m.	m.	NOUN
gssr-1295	392	11	w.	w.	PROPN
gssr-1295	392	12	(	(	PUNCT
gssr-1295	392	13	2011	2011	NUM
gssr-1295	392	14	)	)	PUNCT
gssr-1295	392	15	.	.	PUNCT
gssr-1295	393	1	toward	toward	ADP
gssr-1295	393	2	a	a	DET
gssr-1295	393	3	theory	theory	NOUN
gssr-1295	393	4	of	of	ADP
gssr-1295	393	5	paradox	paradox	NOUN
gssr-1295	393	6	:	:	PUNCT
gssr-1295	393	7	a	a	DET
gssr-1295	393	8	dynamic	dynamic	ADJ
gssr-1295	393	9	equilibrium	equilibrium	NOUN
gssr-1295	393	10	model	model	NOUN
gssr-1295	393	11	of	of	ADP
gssr-1295	393	12	organizing	organize	VERB
gssr-1295	393	13	.	.	PUNCT
gssr-1295	394	1	academy	academy	PROPN
gssr-1295	394	2	of	of	ADP
gssr-1295	394	3	management	management	PROPN
gssr-1295	394	4	review	review	PROPN
gssr-1295	394	5	,	,	PUNCT
gssr-1295	394	6	36(2	36(2	NUM
gssr-1295	394	7	)	)	PUNCT
gssr-1295	394	8	,	,	PUNCT
gssr-1295	394	9	381	381	NUM
gssr-1295	394	10	-	-	SYM
gssr-1295	394	11	403	403	NUM
gssr-1295	394	12	.	.	PUNCT
gssr-1295	395	1	https://doi.org/10.5465/amr.2009.0223	https://doi.org/10.5465/amr.2009.0223	PROPN
gssr-1295	395	2	sustainability	sustainability	PROPN
gssr-1295	395	3	ltd	ltd	PROPN
gssr-1295	395	4	.	.	PROPN
gssr-1295	396	1	(	(	PUNCT
gssr-1295	396	2	2024	2024	NUM
gssr-1295	396	3	)	)	PUNCT
gssr-1295	396	4	.	.	PUNCT
gssr-1295	397	1	the	the	DET
gssr-1295	397	2	reality	reality	NOUN
gssr-1295	397	3	behind	behind	ADP
gssr-1295	397	4	esg	esg	PROPN
gssr-1295	397	5	disclosures	disclosure	NOUN
gssr-1295	397	6	:	:	PUNCT
gssr-1295	397	7	a	a	DET
gssr-1295	397	8	nigerian	nigerian	ADJ
gssr-1295	397	9	audit	audit	NOUN
gssr-1295	397	10	.	.	PUNCT
gssr-1295	398	1	https://sustainability.com/ngaudit/	https://sustainability.com/ngaudit/	PROPN
gssr-1295	398	2	uche	uche	PROPN
gssr-1295	398	3	,	,	PUNCT
gssr-1295	398	4	c.	c.	PROPN
gssr-1295	398	5	i.	i.	PROPN
gssr-1295	398	6	,	,	PUNCT
gssr-1295	398	7	okoli	okoli	PROPN
gssr-1295	398	8	,	,	PUNCT
gssr-1295	398	9	b.	b.	PROPN
gssr-1295	398	10	e.	e.	PROPN
gssr-1295	398	11	,	,	PUNCT
gssr-1295	398	12	&	&	CCONJ
gssr-1295	398	13	eze	eze	PROPN
gssr-1295	398	14	,	,	PUNCT
gssr-1295	398	15	p.	p.	NOUN
gssr-1295	398	16	m.	m.	NOUN
gssr-1295	398	17	(	(	PUNCT
gssr-1295	398	18	2024	2024	NUM
gssr-1295	398	19	)	)	PUNCT
gssr-1295	398	20	.	.	PUNCT
gssr-1295	399	1	measuring	measure	VERB
gssr-1295	399	2	sustainability	sustainability	NOUN
gssr-1295	399	3	performance	performance	NOUN
gssr-1295	399	4	in	in	ADP
gssr-1295	399	5	african	african	ADJ
gssr-1295	399	6	corporations	corporation	NOUN
gssr-1295	399	7	.	.	PUNCT
gssr-1295	400	1	sustainability	sustainability	NOUN
gssr-1295	400	2	accounting	accounting	NOUN
gssr-1295	400	3	,	,	PUNCT
gssr-1295	400	4	management	management	NOUN
gssr-1295	400	5	and	and	CCONJ
gssr-1295	400	6	policy	policy	NOUN
gssr-1295	400	7	journal	journal	NOUN
gssr-1295	400	8	,	,	PUNCT
gssr-1295	400	9	15(2	15(2	NUM
gssr-1295	400	10	)	)	PUNCT
gssr-1295	400	11	,	,	PUNCT
gssr-1295	400	12	345	345	NUM
gssr-1295	400	13	-	-	SYM
gssr-1295	400	14	367	367	NUM
gssr-1295	400	15	.	.	PUNCT
gssr-1295	401	1	https://doi.org/10.1108/sampj-03-2023-0156	https://doi.org/10.1108/sampj-03-2023-0156	PROPN
gssr-1295	401	2	uche	uche	PROPN
gssr-1295	401	3	,	,	PUNCT
gssr-1295	401	4	c.	c.	PROPN
gssr-1295	401	5	i.	i.	PROPN
gssr-1295	401	6	,	,	PUNCT
gssr-1295	401	7	okoli	okoli	PROPN
gssr-1295	401	8	,	,	PUNCT
gssr-1295	401	9	b.	b.	PROPN
gssr-1295	401	10	e.	e.	PROPN
gssr-1295	401	11	,	,	PUNCT
gssr-1295	401	12	&	&	CCONJ
gssr-1295	401	13	eze	eze	PROPN
gssr-1295	401	14	,	,	PUNCT
gssr-1295	401	15	p.	p.	NOUN
gssr-1295	401	16	m.	m.	NOUN
gssr-1295	401	17	(	(	PUNCT
gssr-1295	401	18	2025	2025	NUM
gssr-1295	401	19	)	)	PUNCT
gssr-1295	401	20	.	.	PUNCT
gssr-1295	402	1	paradox	paradox	ADJ
gssr-1295	402	2	theory	theory	NOUN
gssr-1295	402	3	applications	application	NOUN
gssr-1295	402	4	in	in	ADP
gssr-1295	402	5	sustainability	sustainability	NOUN
gssr-1295	402	6	transitions	transition	NOUN
gssr-1295	402	7	.	.	PUNCT
gssr-1295	403	1	academy	academy	PROPN
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gssr-1295	403	3	management	management	PROPN
gssr-1295	403	4	journal	journal	PROPN
gssr-1295	403	5	,	,	PUNCT
gssr-1295	403	6	68(3	68(3	PROPN
gssr-1295	403	7	)	)	PUNCT
gssr-1295	403	8	,	,	PUNCT
gssr-1295	403	9	789	789	NUM
gssr-1295	403	10	-	-	SYM
gssr-1295	403	11	812	812	NUM
gssr-1295	403	12	.	.	PUNCT
gssr-1295	404	1	https://doi.org/10.5465/amj.2023.0456	https://doi.org/10.5465/amj.2023.0456	PROPN
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gssr-1295	404	3	https://academic.oup.com/jas/article-abstract/102/supplement_2/331/7664737	https://academic.oup.com/jas/article-abstract/102/supplement_2/331/7664737	PROPN
gssr-1295	404	4	https://manufacturersnigeria.org/reports/	https://manufacturersnigeria.org/reports/	PROPN
gssr-1295	404	5	https://climate.gov.ng/publications/	https://climate.gov.ng/publications/	PROPN
gssr-1295	404	6	https://ngxgroup.com/esg-reporting/	https://ngxgroup.com/esg-reporting/	VERB
gssr-1295	404	7	https://ngxgroup.com/esg-reporting/	https://ngxgroup.com/esg-reporting/	VERB
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gssr-1295	404	10	https://doi.org/10.1093/jae/ejac023	https://doi.org/10.1093/jae/ejac023	PROPN
gssr-1295	405	1	https://doi.org/10.1016/j.worlddev.2022.106127	https://doi.org/10.1016/j.worlddev.2022.106127	VERB
gssr-1295	405	2	https://doi.org/10.1080/14693062.2023.2234567	https://doi.org/10.1080/14693062.2023.2234567	PROPN
gssr-1295	406	1	https://doi.org/10.1007/s10551-023-05591-x	https://doi.org/10.1007/s10551-023-05591-x	NOUN
gssr-1295	406	2	https://doi.org/10.1007/s10551-024-05683-2	https://doi.org/10.1007/s10551-024-05683-2	NUM
gssr-1295	407	1	https://www.pwc.com/ng/en/publications.html	https://www.pwc.com/ng/en/publications.html	NOUN
gssr-1295	407	2	https://www.pwc.com/ng	https://www.pwc.com/ng	ADJ
gssr-1295	407	3	https://sciencebasedtargets.org/	https://sciencebasedtargets.org/	PROPN
gssr-1295	407	4	https://sec.gov.ng/esg-assurance	https://sec.gov.ng/esg-assurance	NOUN
gssr-1295	407	5	https://sec.gov.ng/esg-assurance	https://sec.gov.ng/esg-assurance	NOUN
gssr-1295	407	6	https://doi.org/10.5465/amr.2009.0223	https://doi.org/10.5465/amr.2009.0223	NOUN
gssr-1295	408	1	https://sustainability.com/ng-audit/	https://sustainability.com/ng-audit/	PROPN
gssr-1295	408	2	https://sustainability.com/ng-audit/	https://sustainability.com/ng-audit/	PROPN
gssr-1295	408	3	https://doi.org/10.1108/sampj-03-2023-0156	https://doi.org/10.1108/sampj-03-2023-0156	PROPN
gssr-1295	408	4	https://doi.org/10.5465/amj.2023.0456	https://doi.org/10.5465/amj.2023.0456	NOUN
gssr-1295	408	5	global	global	ADJ
gssr-1295	408	6	sustainability	sustainability	PROPN
gssr-1295	408	7	research	research	NOUN
gssr-1295	408	8	global	global	ADJ
gssr-1295	408	9	scientific	scientific	ADJ
gssr-1295	408	10	research	research	NOUN
gssr-1295	408	11	179	179	NUM
gssr-1295	408	12	world	world	PROPN
gssr-1295	408	13	bank	bank	NOUN
gssr-1295	408	14	.	.	PUNCT
gssr-1295	409	1	(	(	PUNCT
gssr-1295	409	2	2023	2023	NUM
gssr-1295	409	3	)	)	PUNCT
gssr-1295	409	4	.	.	PUNCT
gssr-1295	410	1	nigeria	nigeria	PROPN
gssr-1295	410	2	country	country	PROPN
gssr-1295	410	3	climate	climate	PROPN
gssr-1295	410	4	and	and	CCONJ
gssr-1295	410	5	development	development	NOUN
gssr-1295	410	6	report	report	NOUN
gssr-1295	410	7	.	.	PUNCT
gssr-1295	411	1	washington	washington	PROPN
gssr-1295	411	2	,	,	PUNCT
gssr-1295	411	3	dc	dc	PROPN
gssr-1295	411	4	:	:	PUNCT
gssr-1295	411	5	world	world	PROPN
gssr-1295	411	6	bank	bank	PROPN
gssr-1295	411	7	group	group	NOUN
gssr-1295	411	8	.	.	PUNCT
gssr-1295	412	1	https://doi.org/10.1596/978-1-4648-1894-8	https://doi.org/10.1596/978-1-4648-1894-8	PROPN
gssr-1295	412	2	world	world	PROPN
gssr-1295	412	3	bank	bank	PROPN
gssr-1295	412	4	.	.	PUNCT
gssr-1295	413	1	(	(	PUNCT
gssr-1295	413	2	2024	2024	NUM
gssr-1295	413	3	)	)	PUNCT
gssr-1295	413	4	.	.	PUNCT
gssr-1295	414	1	nigeria	nigeria	PROPN
gssr-1295	414	2	:	:	PUNCT
gssr-1295	414	3	distributed	distribute	VERB
gssr-1295	414	4	renewable	renewable	ADJ
gssr-1295	414	5	energy	energy	NOUN
gssr-1295	414	6	for	for	ADP
gssr-1295	414	7	agribusiness	agribusiness	NOUN
gssr-1295	414	8	(	(	PUNCT
gssr-1295	414	9	report	report	NOUN
gssr-1295	414	10	no	no	INTJ
gssr-1295	414	11	.	.	NOUN
gssr-1295	414	12	147234	147234	NUM
gssr-1295	414	13	-	-	SYM
gssr-1295	414	14	ng	ng	PROPN
gssr-1295	414	15	)	)	PUNCT
gssr-1295	414	16	.	.	PUNCT
gssr-1295	415	1	world	world	PROPN
gssr-1295	415	2	bank	bank	PROPN
gssr-1295	415	3	.	.	PUNCT
gssr-1295	416	1	(	(	PUNCT
gssr-1295	416	2	2024	2024	NUM
gssr-1295	416	3	)	)	PUNCT
gssr-1295	416	4	.	.	PUNCT
gssr-1295	417	1	nigeria	nigeria	PROPN
gssr-1295	418	1	systematic	systematic	ADJ
gssr-1295	418	2	country	country	NOUN
gssr-1295	418	3	diagnostic	diagnostic	ADJ
gssr-1295	418	4	:	:	PUNCT
gssr-1295	418	5	energy	energy	NOUN
gssr-1295	418	6	transition	transition	NOUN
gssr-1295	418	7	edition	edition	NOUN
gssr-1295	418	8	.	.	PUNCT
gssr-1295	419	1	https://www.worldbank.org/en/country/nigeria/publication/scd2024	https://www.worldbank.org/en/country/nigeria/publication/scd2024	NUM
gssr-1295	419	2	https://doi.org/10.1596/978-1-4648-1894-8	https://doi.org/10.1596/978-1-4648-1894-8	NOUN
gssr-1295	419	3	https://www.worldbank.org/en/country/nigeria/publication/scd2024	https://www.worldbank.org/en/country/nigeria/publication/scd2024	PROPN