id	sid	tid	token	lemma	pos
gujaf-21	1	1	gujaf	gujaf	NOUN
gujaf-21	1	2	:	:	PUNCT
gujaf-21	1	3	gusau	gusau	PROPN
gujaf-21	1	4	journal	journal	NOUN
gujaf-21	1	5	of	of	ADP
gujaf-21	1	6	accounting	accounting	NOUN
gujaf-21	1	7	and	and	CCONJ
gujaf-21	1	8	finance	finance	NOUN
gujaf-21	1	9	,	,	PUNCT
gujaf-21	1	10	vol	vol	NOUN
gujaf-21	1	11	.	.	PUNCT
gujaf-21	2	1	i	i	PRON
gujaf-21	2	2	,	,	PUNCT
gujaf-21	2	3	issue	issue	NOUN
gujaf-21	2	4	1	1	NUM
gujaf-21	2	5	,	,	PUNCT
gujaf-21	2	6	april	april	PROPN
gujaf-21	2	7	,	,	PUNCT
gujaf-21	2	8	2020	2020	NUM
gujaf-21	2	9	issn	issn	VERB
gujaf-21	2	10	2756	2756	NUM
gujaf-21	2	11	-	-	PUNCT
gujaf-21	2	12	665x	665x	NOUN
gujaf-21	2	13	1	1	NUM
gujaf-21	2	14	the	the	DET
gujaf-21	2	15	extent	extent	NOUN
gujaf-21	2	16	of	of	ADP
gujaf-21	2	17	sustainability	sustainability	NOUN
gujaf-21	2	18	disclosure	disclosure	NOUN
gujaf-21	2	19	:	:	PUNCT
gujaf-21	2	20	evidence	evidence	NOUN
gujaf-21	2	21	from	from	ADP
gujaf-21	2	22	listed	list	VERB
gujaf-21	2	23	nigerian	nigerian	ADJ
gujaf-21	2	24	oil	oil	NOUN
gujaf-21	2	25	and	and	CCONJ
gujaf-21	2	26	gas	gas	NOUN
gujaf-21	2	27	companies	company	NOUN
gujaf-21	2	28	tijjani	tijjani	VERB
gujaf-21	2	29	habibu	habibu	PROPN
gujaf-21	2	30	ahmad	ahmad	PROPN
gujaf-21	2	31	,	,	PUNCT
gujaf-21	2	32	nura	nura	PROPN
gujaf-21	2	33	badamasi	badamasi	PROPN
gujaf-21	2	34	&	&	CCONJ
gujaf-21	2	35	isaac	isaac	PROPN
gujaf-21	2	36	oyibo	oyibo	PROPN
gujaf-21	2	37	marcel	marcel	PROPN
gujaf-21	2	38	department	department	PROPN
gujaf-21	2	39	of	of	ADP
gujaf-21	2	40	accountancy	accountancy	PROPN
gujaf-21	2	41	hussaini	hussaini	PROPN
gujaf-21	2	42	adamu	adamu	PROPN
gujaf-21	2	43	federal	federal	PROPN
gujaf-21	2	44	polytechnic	polytechnic	PROPN
gujaf-21	2	45	kazaure	kazaure	PROPN
gujaf-21	2	46	,	,	PUNCT
gujaf-21	2	47	jigawa	jigawa	PROPN
gujaf-21	2	48	state	state	PROPN
gujaf-21	2	49	–	–	PUNCT
gujaf-21	2	50	nigeria	nigeria	PROPN
gujaf-21	2	51	+2348038908041	+2348038908041	X
gujaf-21	2	52	ahmatee123@gmail.com	ahmatee123@gmail.com	X
gujaf-21	2	53	nbadamasi@gmail.com	nbadamasi@gmail.com	X
gujaf-21	3	1	abstract	abstract	ADJ
gujaf-21	3	2	global	global	ADJ
gujaf-21	3	3	reporting	reporting	NOUN
gujaf-21	3	4	initiatives	initiative	NOUN
gujaf-21	3	5	(	(	PUNCT
gujaf-21	3	6	gri	gri	PROPN
gujaf-21	3	7	)	)	PUNCT
gujaf-21	3	8	guidelines	guideline	NOUN
gujaf-21	3	9	has	have	AUX
gujaf-21	3	10	received	receive	VERB
gujaf-21	3	11	wide	wide	ADJ
gujaf-21	3	12	spread	spread	ADJ
gujaf-21	3	13	acceptance	acceptance	NOUN
gujaf-21	3	14	across	across	ADP
gujaf-21	3	15	the	the	DET
gujaf-21	3	16	globe	globe	NOUN
gujaf-21	3	17	in	in	ADP
gujaf-21	3	18	the	the	DET
gujaf-21	3	19	area	area	NOUN
gujaf-21	3	20	of	of	ADP
gujaf-21	3	21	sustainability	sustainability	NOUN
gujaf-21	3	22	reporting	reporting	NOUN
gujaf-21	3	23	.	.	PUNCT
gujaf-21	4	1	several	several	ADJ
gujaf-21	4	2	studies	study	NOUN
gujaf-21	4	3	conducted	conduct	VERB
gujaf-21	4	4	in	in	ADP
gujaf-21	4	5	developed	developed	ADJ
gujaf-21	4	6	countries	country	NOUN
gujaf-21	4	7	proved	prove	VERB
gujaf-21	4	8	the	the	DET
gujaf-21	4	9	effectiveness	effectiveness	NOUN
gujaf-21	4	10	of	of	ADP
gujaf-21	4	11	the	the	DET
gujaf-21	4	12	gri	gri	PROPN
gujaf-21	4	13	index	index	PROPN
gujaf-21	4	14	.	.	PUNCT
gujaf-21	5	1	in	in	ADP
gujaf-21	5	2	order	order	NOUN
gujaf-21	5	3	to	to	PART
gujaf-21	5	4	enjoy	enjoy	VERB
gujaf-21	5	5	the	the	DET
gujaf-21	5	6	benefits	benefit	NOUN
gujaf-21	5	7	attributable	attributable	ADJ
gujaf-21	5	8	to	to	ADP
gujaf-21	5	9	sustainability	sustainability	NOUN
gujaf-21	5	10	reporting	reporting	NOUN
gujaf-21	5	11	,	,	PUNCT
gujaf-21	5	12	many	many	ADJ
gujaf-21	5	13	developing	develop	VERB
gujaf-21	5	14	nations	nation	NOUN
gujaf-21	5	15	claim	claim	VERB
gujaf-21	5	16	compliance	compliance	NOUN
gujaf-21	5	17	with	with	ADP
gujaf-21	5	18	the	the	DET
gujaf-21	5	19	gri	gri	PROPN
gujaf-21	5	20	index	index	PROPN
gujaf-21	5	21	.	.	PUNCT
gujaf-21	6	1	however	however	ADV
gujaf-21	6	2	,	,	PUNCT
gujaf-21	6	3	the	the	DET
gujaf-21	6	4	extent	extent	NOUN
gujaf-21	6	5	of	of	ADP
gujaf-21	6	6	compliance	compliance	NOUN
gujaf-21	6	7	with	with	ADP
gujaf-21	6	8	the	the	DET
gujaf-21	6	9	index	index	NOUN
gujaf-21	6	10	remain	remain	VERB
gujaf-21	6	11	sketchy	sketchy	ADJ
gujaf-21	6	12	.	.	PUNCT
gujaf-21	7	1	the	the	DET
gujaf-21	7	2	objective	objective	NOUN
gujaf-21	7	3	of	of	ADP
gujaf-21	7	4	this	this	DET
gujaf-21	7	5	research	research	NOUN
gujaf-21	7	6	is	be	AUX
gujaf-21	7	7	to	to	PART
gujaf-21	7	8	discuss	discuss	VERB
gujaf-21	7	9	this	this	DET
gujaf-21	7	10	challenge	challenge	NOUN
gujaf-21	7	11	by	by	ADP
gujaf-21	7	12	measuring	measure	VERB
gujaf-21	7	13	the	the	DET
gujaf-21	7	14	extent	extent	NOUN
gujaf-21	7	15	of	of	ADP
gujaf-21	7	16	sustainability	sustainability	NOUN
gujaf-21	7	17	disclosure	disclosure	NOUN
gujaf-21	7	18	in	in	ADP
gujaf-21	7	19	the	the	DET
gujaf-21	7	20	nigerian	nigerian	ADJ
gujaf-21	7	21	oil	oil	NOUN
gujaf-21	7	22	and	and	CCONJ
gujaf-21	7	23	gas	gas	NOUN
gujaf-21	7	24	companies	company	NOUN
gujaf-21	7	25	using	use	VERB
gujaf-21	7	26	the	the	DET
gujaf-21	7	27	global	global	ADJ
gujaf-21	7	28	reporting	reporting	NOUN
gujaf-21	7	29	initiatives	initiative	NOUN
gujaf-21	7	30	(	(	PUNCT
gujaf-21	7	31	gri	gri	NOUN
gujaf-21	7	32	)	)	PUNCT
gujaf-21	7	33	framework	framework	NOUN
gujaf-21	7	34	as	as	ADP
gujaf-21	7	35	yardstick	yardstick	NOUN
gujaf-21	7	36	.	.	PUNCT
gujaf-21	8	1	the	the	DET
gujaf-21	8	2	study	study	NOUN
gujaf-21	8	3	used	use	VERB
gujaf-21	8	4	secondary	secondary	ADJ
gujaf-21	8	5	data	datum	NOUN
gujaf-21	8	6	collected	collect	VERB
gujaf-21	8	7	from	from	ADP
gujaf-21	8	8	the	the	DET
gujaf-21	8	9	annual	annual	ADJ
gujaf-21	8	10	report	report	NOUN
gujaf-21	8	11	and	and	CCONJ
gujaf-21	8	12	accounts	account	NOUN
gujaf-21	8	13	of	of	ADP
gujaf-21	8	14	eight	eight	NUM
gujaf-21	8	15	(	(	PUNCT
gujaf-21	8	16	8)	8)	NUM
gujaf-21	8	17	selected	select	VERB
gujaf-21	8	18	oil	oil	NOUN
gujaf-21	8	19	and	and	CCONJ
gujaf-21	8	20	gas	gas	NOUN
gujaf-21	8	21	companies	company	NOUN
gujaf-21	8	22	listed	list	VERB
gujaf-21	8	23	on	on	ADP
gujaf-21	8	24	nigerian	nigerian	ADJ
gujaf-21	8	25	stock	stock	NOUN
gujaf-21	8	26	exchange	exchange	PROPN
gujaf-21	8	27	(	(	PUNCT
gujaf-21	8	28	nse	nse	NOUN
gujaf-21	8	29	)	)	PUNCT
gujaf-21	8	30	.	.	PUNCT
gujaf-21	9	1	weighted	weight	VERB
gujaf-21	9	2	disclosure	disclosure	NOUN
gujaf-21	9	3	index	index	NOUN
gujaf-21	9	4	was	be	AUX
gujaf-21	9	5	used	use	VERB
gujaf-21	9	6	to	to	PART
gujaf-21	9	7	measure	measure	VERB
gujaf-21	9	8	the	the	DET
gujaf-21	9	9	level	level	NOUN
gujaf-21	9	10	of	of	ADP
gujaf-21	9	11	compliance	compliance	NOUN
gujaf-21	9	12	with	with	ADP
gujaf-21	9	13	sustainability	sustainability	NOUN
gujaf-21	9	14	disclosure	disclosure	NOUN
gujaf-21	9	15	among	among	ADP
gujaf-21	9	16	these	these	DET
gujaf-21	9	17	companies	company	NOUN
gujaf-21	9	18	.	.	PUNCT
gujaf-21	10	1	t	t	NOUN
gujaf-21	10	2	-	-	PUNCT
gujaf-21	10	3	test	test	NOUN
gujaf-21	10	4	was	be	AUX
gujaf-21	10	5	used	use	VERB
gujaf-21	10	6	to	to	PART
gujaf-21	10	7	find	find	VERB
gujaf-21	10	8	the	the	DET
gujaf-21	10	9	means	mean	NOUN
gujaf-21	10	10	difference	difference	NOUN
gujaf-21	10	11	of	of	ADP
gujaf-21	10	12	the	the	DET
gujaf-21	10	13	selected	select	VERB
gujaf-21	10	14	companies	company	NOUN
gujaf-21	10	15	using	use	VERB
gujaf-21	10	16	company	company	NOUN
gujaf-21	10	17	characteristics	characteristic	NOUN
gujaf-21	10	18	.	.	PUNCT
gujaf-21	11	1	the	the	DET
gujaf-21	11	2	findings	finding	NOUN
gujaf-21	11	3	reveal	reveal	VERB
gujaf-21	11	4	that	that	SCONJ
gujaf-21	11	5	there	there	PRON
gujaf-21	11	6	is	be	VERB
gujaf-21	11	7	significance	significance	NOUN
gujaf-21	11	8	level	level	NOUN
gujaf-21	11	9	of	of	ADP
gujaf-21	11	10	compliance	compliance	NOUN
gujaf-21	11	11	with	with	ADP
gujaf-21	11	12	sustainability	sustainability	NOUN
gujaf-21	11	13	disclosure	disclosure	NOUN
gujaf-21	11	14	requirement	requirement	NOUN
gujaf-21	11	15	by	by	ADP
gujaf-21	11	16	the	the	DET
gujaf-21	11	17	companies	company	NOUN
gujaf-21	11	18	.	.	PUNCT
gujaf-21	12	1	it	it	PRON
gujaf-21	12	2	also	also	ADV
gujaf-21	12	3	reveals	reveal	VERB
gujaf-21	12	4	yearly	yearly	ADJ
gujaf-21	12	5	improvement	improvement	NOUN
gujaf-21	12	6	in	in	ADP
gujaf-21	12	7	the	the	DET
gujaf-21	12	8	means	means	NOUN
gujaf-21	12	9	compliance	compliance	NOUN
gujaf-21	12	10	across	across	ADP
gujaf-21	12	11	the	the	DET
gujaf-21	12	12	study	study	NOUN
gujaf-21	12	13	period	period	NOUN
gujaf-21	12	14	.	.	PUNCT
gujaf-21	13	1	in	in	ADP
gujaf-21	13	2	addition	addition	NOUN
gujaf-21	13	3	,	,	PUNCT
gujaf-21	13	4	companies	company	NOUN
gujaf-21	13	5	complied	comply	VERB
gujaf-21	13	6	more	more	ADV
gujaf-21	13	7	with	with	ADP
gujaf-21	13	8	the	the	DET
gujaf-21	13	9	requirement	requirement	NOUN
gujaf-21	13	10	under	under	ADP
gujaf-21	13	11	strategy	strategy	NOUN
gujaf-21	13	12	and	and	CCONJ
gujaf-21	13	13	analyses	analysis	NOUN
gujaf-21	13	14	than	than	ADP
gujaf-21	13	15	other	other	ADJ
gujaf-21	13	16	categories	category	NOUN
gujaf-21	13	17	of	of	ADP
gujaf-21	13	18	the	the	DET
gujaf-21	13	19	disclosure	disclosure	NOUN
gujaf-21	13	20	requirement	requirement	NOUN
gujaf-21	13	21	.	.	PUNCT
gujaf-21	14	1	it	it	PRON
gujaf-21	14	2	also	also	ADV
gujaf-21	14	3	shows	show	VERB
gujaf-21	14	4	that	that	SCONJ
gujaf-21	14	5	big	big	ADJ
gujaf-21	14	6	companies	company	NOUN
gujaf-21	14	7	complied	comply	VERB
gujaf-21	14	8	more	more	ADV
gujaf-21	14	9	with	with	ADP
gujaf-21	14	10	the	the	DET
gujaf-21	14	11	disclosure	disclosure	NOUN
gujaf-21	14	12	requirement	requirement	NOUN
gujaf-21	14	13	than	than	ADP
gujaf-21	14	14	small	small	ADJ
gujaf-21	14	15	companies	company	NOUN
gujaf-21	14	16	.	.	PUNCT
gujaf-21	15	1	however	however	ADV
gujaf-21	15	2	,	,	PUNCT
gujaf-21	15	3	profitability	profitability	NOUN
gujaf-21	15	4	and	and	CCONJ
gujaf-21	15	5	audit	audit	NOUN
gujaf-21	15	6	quality	quality	NOUN
gujaf-21	15	7	of	of	ADP
gujaf-21	15	8	the	the	DET
gujaf-21	15	9	companies	company	NOUN
gujaf-21	15	10	have	have	VERB
gujaf-21	15	11	no	no	DET
gujaf-21	15	12	significance	significance	NOUN
gujaf-21	15	13	difference	difference	NOUN
gujaf-21	15	14	in	in	ADP
gujaf-21	15	15	influencing	influence	VERB
gujaf-21	15	16	level	level	NOUN
gujaf-21	15	17	of	of	ADP
gujaf-21	15	18	disclosure	disclosure	NOUN
gujaf-21	15	19	.	.	PUNCT
gujaf-21	16	1	the	the	DET
gujaf-21	16	2	study	study	NOUN
gujaf-21	16	3	further	far	ADV
gujaf-21	16	4	suggests	suggest	VERB
gujaf-21	16	5	for	for	ADP
gujaf-21	16	6	future	future	ADJ
gujaf-21	16	7	research	research	NOUN
gujaf-21	16	8	the	the	DET
gujaf-21	16	9	assessment	assessment	NOUN
gujaf-21	16	10	of	of	ADP
gujaf-21	16	11	value	value	NOUN
gujaf-21	16	12	relevance	relevance	NOUN
gujaf-21	16	13	of	of	ADP
gujaf-21	16	14	this	this	DET
gujaf-21	16	15	level	level	NOUN
gujaf-21	16	16	of	of	ADP
gujaf-21	16	17	compliance	compliance	NOUN
gujaf-21	16	18	.	.	PUNCT
gujaf-21	17	1	keywords	keyword	NOUN
gujaf-21	17	2	:	:	PUNCT
gujaf-21	17	3	sustainability	sustainability	NOUN
gujaf-21	17	4	disclosure	disclosure	NOUN
gujaf-21	17	5	,	,	PUNCT
gujaf-21	17	6	gri	gri	PROPN
gujaf-21	17	7	,	,	PUNCT
gujaf-21	17	8	disclosure	disclosure	NOUN
gujaf-21	17	9	index	index	NOUN
gujaf-21	17	10	,	,	PUNCT
gujaf-21	17	11	oil	oil	NOUN
gujaf-21	17	12	&	&	CCONJ
gujaf-21	17	13	gas	gas	NOUN
gujaf-21	17	14	1	1	NUM
gujaf-21	17	15	.	.	PUNCT
gujaf-21	18	1	introduction	introduction	NOUN
gujaf-21	18	2	recently	recently	ADV
gujaf-21	18	3	,	,	PUNCT
gujaf-21	18	4	global	global	ADJ
gujaf-21	18	5	warming	warming	NOUN
gujaf-21	18	6	and	and	CCONJ
gujaf-21	18	7	climate	climate	NOUN
gujaf-21	18	8	change	change	NOUN
gujaf-21	18	9	are	be	AUX
gujaf-21	18	10	the	the	DET
gujaf-21	18	11	most	most	ADV
gujaf-21	18	12	challenging	challenging	ADJ
gujaf-21	18	13	issues	issue	NOUN
gujaf-21	18	14	facing	face	VERB
gujaf-21	18	15	the	the	DET
gujaf-21	18	16	world	world	NOUN
gujaf-21	18	17	that	that	PRON
gujaf-21	18	18	attracts	attract	VERB
gujaf-21	18	19	attention	attention	NOUN
gujaf-21	18	20	of	of	ADP
gujaf-21	18	21	government	government	NOUN
gujaf-21	18	22	,	,	PUNCT
gujaf-21	18	23	corporations	corporation	NOUN
gujaf-21	18	24	,	,	PUNCT
gujaf-21	18	25	and	and	CCONJ
gujaf-21	18	26	nongovernmental	nongovernmental	ADJ
gujaf-21	18	27	organizations	organization	NOUN
gujaf-21	18	28	,	,	PUNCT
gujaf-21	18	29	among	among	ADP
gujaf-21	18	30	other	other	ADJ
gujaf-21	18	31	stakeholders	stakeholder	NOUN
gujaf-21	18	32	.	.	PUNCT
gujaf-21	19	1	it	it	PRON
gujaf-21	19	2	is	be	AUX
gujaf-21	19	3	the	the	DET
gujaf-21	19	4	negative	negative	ADJ
gujaf-21	19	5	reactions	reaction	NOUN
gujaf-21	19	6	of	of	ADP
gujaf-21	19	7	the	the	DET
gujaf-21	19	8	environment	environment	NOUN
gujaf-21	19	9	as	as	ADP
gujaf-21	19	10	a	a	DET
gujaf-21	19	11	result	result	NOUN
gujaf-21	19	12	of	of	ADP
gujaf-21	19	13	our	our	PRON
gujaf-21	19	14	day	day	NOUN
gujaf-21	19	15	to	to	ADP
gujaf-21	19	16	day	day	NOUN
gujaf-21	19	17	activities	activity	NOUN
gujaf-21	19	18	.	.	PUNCT
gujaf-21	20	1	these	these	PRON
gujaf-21	20	2	have	have	AUX
gujaf-21	20	3	become	become	VERB
gujaf-21	20	4	increasingly	increasingly	ADV
gujaf-21	20	5	emergent	emergent	ADJ
gujaf-21	20	6	problems	problem	NOUN
gujaf-21	20	7	that	that	PRON
gujaf-21	20	8	threaten	threaten	VERB
gujaf-21	20	9	the	the	DET
gujaf-21	20	10	future	future	NOUN
gujaf-21	20	11	of	of	ADP
gujaf-21	20	12	the	the	DET
gujaf-21	20	13	world	world	NOUN
gujaf-21	20	14	.	.	PUNCT
gujaf-21	21	1	many	many	ADJ
gujaf-21	21	2	stakeholders	stakeholder	NOUN
gujaf-21	21	3	urging	urge	VERB
gujaf-21	21	4	action	action	NOUN
gujaf-21	21	5	and	and	CCONJ
gujaf-21	21	6	proposing	propose	VERB
gujaf-21	21	7	several	several	ADJ
gujaf-21	21	8	solutions	solution	NOUN
gujaf-21	21	9	in	in	ADP
gujaf-21	21	10	relation	relation	NOUN
gujaf-21	21	11	with	with	ADP
gujaf-21	21	12	its	its	PRON
gujaf-21	21	13	mailto:ahmatee123@gmail.com	mailto:ahmatee123@gmail.com	PROPN
gujaf-21	21	14	mailto:nbadamasi@gmail.com	mailto:nbadamasi@gmail.com	X
gujaf-21	21	15	gujaf	gujaf	NOUN
gujaf-21	21	16	:	:	PUNCT
gujaf-21	21	17	gusau	gusau	PROPN
gujaf-21	21	18	journal	journal	NOUN
gujaf-21	21	19	of	of	ADP
gujaf-21	21	20	accounting	accounting	NOUN
gujaf-21	21	21	and	and	CCONJ
gujaf-21	21	22	finance	finance	NOUN
gujaf-21	21	23	,	,	PUNCT
gujaf-21	21	24	vol	vol	NOUN
gujaf-21	21	25	.	.	PUNCT
gujaf-21	22	1	i	i	PRON
gujaf-21	22	2	,	,	PUNCT
gujaf-21	22	3	issue	issue	NOUN
gujaf-21	22	4	1	1	NUM
gujaf-21	22	5	,	,	PUNCT
gujaf-21	22	6	april	april	PROPN
gujaf-21	22	7	,	,	PUNCT
gujaf-21	22	8	2020	2020	NUM
gujaf-21	22	9	issn	issn	VERB
gujaf-21	22	10	2756	2756	NUM
gujaf-21	22	11	-	-	PUNCT
gujaf-21	22	12	665x	665x	NOUN
gujaf-21	22	13	2	2	NUM
gujaf-21	22	14	consequences	consequence	NOUN
gujaf-21	22	15	(	(	PUNCT
gujaf-21	22	16	prado	prado	PROPN
gujaf-21	22	17	-	-	PUNCT
gujaf-21	22	18	lorenzo	lorenzo	PROPN
gujaf-21	22	19	,	,	PUNCT
gujaf-21	22	20	rodríguez	rodríguez	NOUN
gujaf-21	22	21	-	-	PUNCT
gujaf-21	22	22	domínguez	domínguez	NOUN
gujaf-21	22	23	,	,	PUNCT
gujaf-21	22	24	gallego	gallego	NOUN
gujaf-21	22	25	-	-	PUNCT
gujaf-21	22	26	álvarez	álvarez	PROPN
gujaf-21	22	27	&	&	CCONJ
gujaf-21	22	28	garcíasánchez	garcíasánchez	PROPN
gujaf-21	22	29	,	,	PUNCT
gujaf-21	22	30	2009	2009	NUM
gujaf-21	22	31	)	)	PUNCT
gujaf-21	22	32	.	.	PUNCT
gujaf-21	23	1	there	there	PRON
gujaf-21	23	2	is	be	VERB
gujaf-21	23	3	an	an	DET
gujaf-21	23	4	inevitable	inevitable	ADJ
gujaf-21	23	5	adverse	adverse	ADJ
gujaf-21	23	6	effect	effect	NOUN
gujaf-21	23	7	of	of	ADP
gujaf-21	23	8	decline	decline	NOUN
gujaf-21	23	9	in	in	ADP
gujaf-21	23	10	environmental	environmental	ADJ
gujaf-21	23	11	quality	quality	NOUN
gujaf-21	23	12	as	as	ADP
gujaf-21	23	13	a	a	DET
gujaf-21	23	14	result	result	NOUN
gujaf-21	23	15	of	of	ADP
gujaf-21	23	16	the	the	DET
gujaf-21	23	17	rapid	rapid	ADJ
gujaf-21	23	18	growth	growth	NOUN
gujaf-21	23	19	of	of	ADP
gujaf-21	23	20	industries	industry	NOUN
gujaf-21	23	21	,	,	PUNCT
gujaf-21	23	22	mainly	mainly	ADV
gujaf-21	23	23	due	due	ADP
gujaf-21	23	24	to	to	ADP
gujaf-21	23	25	the	the	DET
gujaf-21	23	26	effect	effect	NOUN
gujaf-21	23	27	of	of	ADP
gujaf-21	23	28	their	their	PRON
gujaf-21	23	29	activities	activity	NOUN
gujaf-21	23	30	,	,	PUNCT
gujaf-21	23	31	which	which	PRON
gujaf-21	23	32	directly	directly	ADV
gujaf-21	23	33	affect	affect	VERB
gujaf-21	23	34	climate	climate	NOUN
gujaf-21	23	35	.	.	PUNCT
gujaf-21	24	1	consequently	consequently	ADV
gujaf-21	24	2	,	,	PUNCT
gujaf-21	24	3	the	the	DET
gujaf-21	24	4	need	need	NOUN
gujaf-21	24	5	for	for	SCONJ
gujaf-21	24	6	companies	company	NOUN
gujaf-21	24	7	to	to	PART
gujaf-21	24	8	be	be	AUX
gujaf-21	24	9	accountable	accountable	ADJ
gujaf-21	24	10	for	for	ADP
gujaf-21	24	11	and	and	CCONJ
gujaf-21	24	12	disclose	disclose	VERB
gujaf-21	24	13	effects	effect	NOUN
gujaf-21	24	14	of	of	ADP
gujaf-21	24	15	their	their	PRON
gujaf-21	24	16	activities	activity	NOUN
gujaf-21	24	17	on	on	ADP
gujaf-21	24	18	the	the	DET
gujaf-21	24	19	overall	overall	ADJ
gujaf-21	24	20	society	society	NOUN
gujaf-21	24	21	and	and	CCONJ
gujaf-21	24	22	environment	environment	NOUN
gujaf-21	24	23	in	in	ADP
gujaf-21	24	24	which	which	PRON
gujaf-21	24	25	they	they	PRON
gujaf-21	24	26	operate	operate	VERB
gujaf-21	24	27	.	.	PUNCT
gujaf-21	25	1	this	this	DET
gujaf-21	25	2	call	call	NOUN
gujaf-21	25	3	for	for	ADP
gujaf-21	25	4	concern	concern	NOUN
gujaf-21	25	5	to	to	ADP
gujaf-21	25	6	government	government	NOUN
gujaf-21	25	7	and	and	CCONJ
gujaf-21	25	8	non	non	ADJ
gujaf-21	25	9	-	-	ADJ
gujaf-21	25	10	governmental	governmental	ADJ
gujaf-21	25	11	organizations	organization	NOUN
gujaf-21	25	12	as	as	ADP
gujaf-21	25	13	to	to	ADP
gujaf-21	25	14	measures	measure	NOUN
gujaf-21	25	15	that	that	PRON
gujaf-21	25	16	will	will	AUX
gujaf-21	25	17	remedy	remedy	VERB
gujaf-21	25	18	this	this	DET
gujaf-21	25	19	effect	effect	NOUN
gujaf-21	25	20	.	.	PUNCT
gujaf-21	26	1	one	one	NUM
gujaf-21	26	2	of	of	ADP
gujaf-21	26	3	the	the	DET
gujaf-21	26	4	trending	trend	VERB
gujaf-21	26	5	issues	issue	NOUN
gujaf-21	26	6	that	that	PRON
gujaf-21	26	7	attract	attract	VERB
gujaf-21	26	8	the	the	DET
gujaf-21	26	9	concerns	concern	NOUN
gujaf-21	26	10	of	of	ADP
gujaf-21	26	11	government	government	NOUN
gujaf-21	26	12	,	,	PUNCT
gujaf-21	26	13	professionals	professional	NOUN
gujaf-21	26	14	,	,	PUNCT
gujaf-21	26	15	academic	academic	ADJ
gujaf-21	26	16	researchers	researcher	NOUN
gujaf-21	26	17	and	and	CCONJ
gujaf-21	26	18	other	other	ADJ
gujaf-21	26	19	stakeholders	stakeholder	NOUN
gujaf-21	26	20	is	be	AUX
gujaf-21	26	21	the	the	DET
gujaf-21	26	22	issue	issue	NOUN
gujaf-21	26	23	of	of	ADP
gujaf-21	26	24	climate	climate	NOUN
gujaf-21	26	25	change	change	NOUN
gujaf-21	26	26	.	.	PUNCT
gujaf-21	27	1	this	this	DET
gujaf-21	27	2	issue	issue	NOUN
gujaf-21	27	3	is	be	AUX
gujaf-21	27	4	what	what	PRON
gujaf-21	27	5	triggered	trigger	VERB
gujaf-21	27	6	the	the	DET
gujaf-21	27	7	call	call	NOUN
gujaf-21	27	8	for	for	ADP
gujaf-21	27	9	sustainability	sustainability	NOUN
gujaf-21	27	10	reporting	reporting	NOUN
gujaf-21	27	11	which	which	PRON
gujaf-21	27	12	is	be	AUX
gujaf-21	27	13	a	a	DET
gujaf-21	27	14	supplement	supplement	NOUN
gujaf-21	27	15	of	of	ADP
gujaf-21	27	16	non	non	ADJ
gujaf-21	27	17	-	-	ADJ
gujaf-21	27	18	financial	financial	ADJ
gujaf-21	27	19	reporting	reporting	NOUN
gujaf-21	27	20	.	.	PUNCT
gujaf-21	28	1	sustainability	sustainability	NOUN
gujaf-21	28	2	reporting	reporting	NOUN
gujaf-21	28	3	is	be	AUX
gujaf-21	28	4	receiving	receive	VERB
gujaf-21	28	5	much	much	ADJ
gujaf-21	28	6	considerations	consideration	NOUN
gujaf-21	28	7	even	even	ADV
gujaf-21	28	8	with	with	ADP
gujaf-21	28	9	current	current	ADJ
gujaf-21	28	10	methodological	methodological	ADJ
gujaf-21	28	11	problems	problem	NOUN
gujaf-21	28	12	and	and	CCONJ
gujaf-21	28	13	information	information	NOUN
gujaf-21	28	14	gaps	gap	NOUN
gujaf-21	28	15	(	(	PUNCT
gujaf-21	28	16	hahn	hahn	PROPN
gujaf-21	28	17	&	&	CCONJ
gujaf-21	28	18	kühnen	kühnen	PROPN
gujaf-21	28	19	2013	2013	NUM
gujaf-21	28	20	)	)	PUNCT
gujaf-21	28	21	.	.	PUNCT
gujaf-21	29	1	sustainability	sustainability	NOUN
gujaf-21	29	2	reporting	reporting	NOUN
gujaf-21	29	3	has	have	AUX
gujaf-21	29	4	been	be	AUX
gujaf-21	29	5	considered	consider	VERB
gujaf-21	29	6	as	as	ADP
gujaf-21	29	7	one	one	NUM
gujaf-21	29	8	of	of	ADP
gujaf-21	29	9	the	the	DET
gujaf-21	29	10	important	important	ADJ
gujaf-21	29	11	concepts	concept	NOUN
gujaf-21	29	12	addressing	address	VERB
gujaf-21	29	13	this	this	DET
gujaf-21	29	14	issue	issue	NOUN
gujaf-21	29	15	.	.	PUNCT
gujaf-21	30	1	global	global	ADJ
gujaf-21	30	2	reporting	reporting	NOUN
gujaf-21	30	3	initiative	initiative	NOUN
gujaf-21	30	4	(	(	PUNCT
gujaf-21	30	5	gri	gri	NOUN
gujaf-21	30	6	)	)	PUNCT
gujaf-21	30	7	defined	define	VERB
gujaf-21	30	8	sustainability	sustainability	NOUN
gujaf-21	30	9	reporting	reporting	NOUN
gujaf-21	30	10	as	as	ADP
gujaf-21	30	11	incorporating	incorporate	VERB
gujaf-21	30	12	non	non	ADJ
gujaf-21	30	13	-	-	ADJ
gujaf-21	30	14	financial	financial	ADJ
gujaf-21	30	15	report	report	NOUN
gujaf-21	30	16	that	that	PRON
gujaf-21	30	17	disclose	disclose	VERB
gujaf-21	30	18	the	the	DET
gujaf-21	30	19	activities	activity	NOUN
gujaf-21	30	20	of	of	ADP
gujaf-21	30	21	an	an	DET
gujaf-21	30	22	entity	entity	NOUN
gujaf-21	30	23	with	with	ADP
gujaf-21	30	24	regard	regard	NOUN
gujaf-21	30	25	to	to	ADP
gujaf-21	30	26	economic	economic	ADJ
gujaf-21	30	27	,	,	PUNCT
gujaf-21	30	28	social	social	ADJ
gujaf-21	30	29	and	and	CCONJ
gujaf-21	30	30	environmental	environmental	ADJ
gujaf-21	30	31	cost	cost	NOUN
gujaf-21	30	32	and	and	CCONJ
gujaf-21	30	33	benefit	benefit	NOUN
gujaf-21	30	34	.	.	PUNCT
gujaf-21	31	1	it	it	PRON
gujaf-21	31	2	is	be	AUX
gujaf-21	31	3	a	a	DET
gujaf-21	31	4	report	report	NOUN
gujaf-21	31	5	prepared	prepare	VERB
gujaf-21	31	6	by	by	ADP
gujaf-21	31	7	an	an	DET
gujaf-21	31	8	organization	organization	NOUN
gujaf-21	31	9	about	about	ADP
gujaf-21	31	10	economic	economic	ADJ
gujaf-21	31	11	,	,	PUNCT
gujaf-21	31	12	environmental	environmental	ADJ
gujaf-21	31	13	and	and	CCONJ
gujaf-21	31	14	social	social	ADJ
gujaf-21	31	15	cost	cost	NOUN
gujaf-21	31	16	and	and	CCONJ
gujaf-21	31	17	benefit	benefit	NOUN
gujaf-21	31	18	of	of	ADP
gujaf-21	31	19	its	its	PRON
gujaf-21	31	20	activities	activity	NOUN
gujaf-21	31	21	.	.	PUNCT
gujaf-21	32	1	the	the	DET
gujaf-21	32	2	report	report	NOUN
gujaf-21	32	3	is	be	AUX
gujaf-21	32	4	used	use	VERB
gujaf-21	32	5	as	as	ADP
gujaf-21	32	6	tool	tool	NOUN
gujaf-21	32	7	for	for	ADP
gujaf-21	32	8	meeting	meet	VERB
gujaf-21	32	9	the	the	DET
gujaf-21	32	10	non	non	ADJ
gujaf-21	32	11	-	-	ADJ
gujaf-21	32	12	financial	financial	ADJ
gujaf-21	32	13	information	information	NOUN
gujaf-21	32	14	need	need	NOUN
gujaf-21	32	15	of	of	ADP
gujaf-21	32	16	the	the	DET
gujaf-21	32	17	different	different	ADJ
gujaf-21	32	18	stakeholders	stakeholder	NOUN
gujaf-21	32	19	.	.	PUNCT
gujaf-21	33	1	there	there	PRON
gujaf-21	33	2	have	have	AUX
gujaf-21	33	3	been	be	AUX
gujaf-21	33	4	numerous	numerous	ADJ
gujaf-21	33	5	efforts	effort	NOUN
gujaf-21	33	6	to	to	PART
gujaf-21	33	7	render	render	VERB
gujaf-21	33	8	sustainable	sustainable	ADJ
gujaf-21	33	9	development	development	NOUN
gujaf-21	33	10	down	down	ADP
gujaf-21	33	11	into	into	ADP
gujaf-21	33	12	a	a	DET
gujaf-21	33	13	few	few	ADJ
gujaf-21	33	14	definitional	definitional	ADJ
gujaf-21	33	15	words	word	NOUN
gujaf-21	33	16	or	or	CCONJ
gujaf-21	33	17	sentences	sentence	NOUN
gujaf-21	33	18	in	in	ADP
gujaf-21	33	19	the	the	DET
gujaf-21	33	20	context	context	NOUN
gujaf-21	33	21	of	of	ADP
gujaf-21	33	22	few	few	ADJ
gujaf-21	33	23	industries	industry	NOUN
gujaf-21	33	24	,	,	PUNCT
gujaf-21	33	25	such	such	ADJ
gujaf-21	33	26	as	as	ADP
gujaf-21	33	27	mining	mining	NOUN
gujaf-21	33	28	and	and	CCONJ
gujaf-21	33	29	the	the	DET
gujaf-21	33	30	likes	like	NOUN
gujaf-21	33	31	.	.	PUNCT
gujaf-21	34	1	these	these	PRON
gujaf-21	34	2	frequently	frequently	ADV
gujaf-21	34	3	result	result	VERB
gujaf-21	34	4	in	in	ADP
gujaf-21	34	5	a	a	DET
gujaf-21	34	6	reductionist	reductionist	ADJ
gujaf-21	34	7	approach	approach	NOUN
gujaf-21	34	8	that	that	PRON
gujaf-21	34	9	fails	fail	VERB
gujaf-21	34	10	to	to	PART
gujaf-21	34	11	capture	capture	VERB
gujaf-21	34	12	complexity	complexity	NOUN
gujaf-21	34	13	and	and	CCONJ
gujaf-21	34	14	scale	scale	NOUN
gujaf-21	34	15	.	.	PUNCT
gujaf-21	35	1	for	for	ADP
gujaf-21	35	2	example	example	NOUN
gujaf-21	35	3	,	,	PUNCT
gujaf-21	35	4	sustainability	sustainability	NOUN
gujaf-21	35	5	has	have	AUX
gujaf-21	35	6	often	often	ADV
gujaf-21	35	7	been	be	AUX
gujaf-21	35	8	defined	define	VERB
gujaf-21	35	9	in	in	ADP
gujaf-21	35	10	the	the	DET
gujaf-21	35	11	context	context	NOUN
gujaf-21	35	12	of	of	ADP
gujaf-21	35	13	a	a	DET
gujaf-21	35	14	mine	mine	ADJ
gujaf-21	35	15	location	location	NOUN
gujaf-21	35	16	or	or	CCONJ
gujaf-21	35	17	community	community	NOUN
gujaf-21	35	18	where	where	SCONJ
gujaf-21	35	19	such	such	ADJ
gujaf-21	35	20	activity	activity	NOUN
gujaf-21	35	21	is	be	AUX
gujaf-21	35	22	taking	take	VERB
gujaf-21	35	23	place	place	NOUN
gujaf-21	35	24	.	.	PUNCT
gujaf-21	36	1	nevertheless	nevertheless	ADV
gujaf-21	36	2	,	,	PUNCT
gujaf-21	36	3	it	it	PRON
gujaf-21	36	4	cuts	cut	VERB
gujaf-21	36	5	across	across	ADP
gujaf-21	36	6	all	all	DET
gujaf-21	36	7	industries	industry	NOUN
gujaf-21	36	8	,	,	PUNCT
gujaf-21	36	9	though	though	SCONJ
gujaf-21	36	10	some	some	DET
gujaf-21	36	11	organizations	organization	NOUN
gujaf-21	36	12	are	be	AUX
gujaf-21	36	13	more	more	ADV
gujaf-21	36	14	environmentally	environmentally	ADV
gujaf-21	36	15	sensitive	sensitive	ADJ
gujaf-21	36	16	than	than	ADP
gujaf-21	36	17	others	other	NOUN
gujaf-21	36	18	,	,	PUNCT
gujaf-21	36	19	there	there	PRON
gujaf-21	36	20	is	be	VERB
gujaf-21	36	21	no	no	DET
gujaf-21	36	22	organization	organization	NOUN
gujaf-21	36	23	that	that	PRON
gujaf-21	36	24	has	have	VERB
gujaf-21	36	25	no	no	DET
gujaf-21	36	26	impact	impact	NOUN
gujaf-21	36	27	on	on	ADP
gujaf-21	36	28	environment	environment	NOUN
gujaf-21	36	29	.	.	PUNCT
gujaf-21	37	1	the	the	DET
gujaf-21	37	2	concept	concept	NOUN
gujaf-21	37	3	of	of	ADP
gujaf-21	37	4	sustainability	sustainability	NOUN
gujaf-21	37	5	is	be	AUX
gujaf-21	37	6	often	often	ADV
gujaf-21	37	7	used	use	VERB
gujaf-21	37	8	to	to	PART
gujaf-21	37	9	refer	refer	VERB
gujaf-21	37	10	to	to	ADP
gujaf-21	37	11	corporate	corporate	ADJ
gujaf-21	37	12	non	non	ADJ
gujaf-21	37	13	-	-	ADJ
gujaf-21	37	14	financial	financial	ADJ
gujaf-21	37	15	reports	report	NOUN
gujaf-21	37	16	.	.	PUNCT
gujaf-21	38	1	several	several	ADJ
gujaf-21	38	2	experts	expert	NOUN
gujaf-21	38	3	,	,	PUNCT
gujaf-21	38	4	however	however	ADV
gujaf-21	38	5	,	,	PUNCT
gujaf-21	38	6	claim	claim	VERB
gujaf-21	38	7	that	that	SCONJ
gujaf-21	38	8	such	such	ADJ
gujaf-21	38	9	reports	report	NOUN
gujaf-21	38	10	overlook	overlook	VERB
gujaf-21	38	11	fundamental	fundamental	ADJ
gujaf-21	38	12	tenets	tenet	NOUN
gujaf-21	38	13	of	of	ADP
gujaf-21	38	14	sustainable	sustainable	ADJ
gujaf-21	38	15	development	development	NOUN
gujaf-21	38	16	(	(	PUNCT
gujaf-21	38	17	mudd	mudd	NOUN
gujaf-21	38	18	,	,	PUNCT
gujaf-21	38	19	2009	2009	NUM
gujaf-21	38	20	)	)	PUNCT
gujaf-21	38	21	.	.	PUNCT
gujaf-21	39	1	consequently	consequently	ADV
gujaf-21	39	2	,	,	PUNCT
gujaf-21	39	3	there	there	PRON
gujaf-21	39	4	is	be	VERB
gujaf-21	39	5	an	an	DET
gujaf-21	39	6	increasing	increase	VERB
gujaf-21	39	7	call	call	NOUN
gujaf-21	39	8	for	for	ADP
gujaf-21	39	9	greater	great	ADJ
gujaf-21	39	10	approaches	approach	NOUN
gujaf-21	39	11	to	to	ADP
gujaf-21	39	12	reporting	report	VERB
gujaf-21	39	13	,	,	PUNCT
gujaf-21	39	14	in	in	ADP
gujaf-21	39	15	which	which	PRON
gujaf-21	39	16	companies	company	NOUN
gujaf-21	39	17	use	use	VERB
gujaf-21	39	18	extra	extra	ADJ
gujaf-21	39	19	all	all	ADJ
gujaf-21	39	20	-	-	PUNCT
gujaf-21	39	21	inclusive	inclusive	ADJ
gujaf-21	39	22	and	and	CCONJ
gujaf-21	39	23	integrative	integrative	ADJ
gujaf-21	39	24	frameworks	framework	NOUN
gujaf-21	39	25	to	to	PART
gujaf-21	39	26	measure	measure	VERB
gujaf-21	39	27	contributions	contribution	NOUN
gujaf-21	39	28	to	to	ADP
gujaf-21	39	29	sustainability	sustainability	NOUN
gujaf-21	39	30	(	(	PUNCT
gujaf-21	39	31	henriques	henrique	NOUN
gujaf-21	39	32	&	&	CCONJ
gujaf-21	39	33	richardson	richardson	PROPN
gujaf-21	39	34	,	,	PUNCT
gujaf-21	39	35	2004	2004	NUM
gujaf-21	39	36	)	)	PUNCT
gujaf-21	39	37	.	.	PUNCT
gujaf-21	40	1	gujaf	gujaf	NOUN
gujaf-21	40	2	:	:	PUNCT
gujaf-21	40	3	gusau	gusau	PROPN
gujaf-21	40	4	journal	journal	NOUN
gujaf-21	40	5	of	of	ADP
gujaf-21	40	6	accounting	accounting	NOUN
gujaf-21	40	7	and	and	CCONJ
gujaf-21	40	8	finance	finance	NOUN
gujaf-21	40	9	,	,	PUNCT
gujaf-21	40	10	vol	vol	NOUN
gujaf-21	40	11	.	.	PUNCT
gujaf-21	41	1	i	i	PRON
gujaf-21	41	2	,	,	PUNCT
gujaf-21	41	3	issue	issue	NOUN
gujaf-21	41	4	1	1	NUM
gujaf-21	41	5	,	,	PUNCT
gujaf-21	41	6	april	april	PROPN
gujaf-21	41	7	,	,	PUNCT
gujaf-21	41	8	2020	2020	NUM
gujaf-21	41	9	issn	issn	VERB
gujaf-21	41	10	2756	2756	NUM
gujaf-21	41	11	-	-	PUNCT
gujaf-21	41	12	665x	665x	NOUN
gujaf-21	41	13	3	3	NUM
gujaf-21	41	14	historically	historically	ADV
gujaf-21	41	15	,	,	PUNCT
gujaf-21	41	16	continuing	continue	VERB
gujaf-21	41	17	to	to	PART
gujaf-21	41	18	focus	focus	VERB
gujaf-21	41	19	on	on	ADP
gujaf-21	41	20	sustainability	sustainability	NOUN
gujaf-21	41	21	-	-	PUNCT
gujaf-21	41	22	related	relate	VERB
gujaf-21	41	23	reporting	reporting	NOUN
gujaf-21	41	24	has	have	AUX
gujaf-21	41	25	witnessed	witness	VERB
gujaf-21	41	26	many	many	ADJ
gujaf-21	41	27	changes	change	NOUN
gujaf-21	41	28	.	.	PUNCT
gujaf-21	42	1	in	in	ADP
gujaf-21	42	2	the	the	DET
gujaf-21	42	3	1970s	1970	NOUN
gujaf-21	42	4	,	,	PUNCT
gujaf-21	42	5	the	the	DET
gujaf-21	42	6	financial	financial	ADJ
gujaf-21	42	7	reporting	reporting	NOUN
gujaf-21	42	8	in	in	ADP
gujaf-21	42	9	western	western	ADJ
gujaf-21	42	10	countries	country	NOUN
gujaf-21	42	11	was	be	AUX
gujaf-21	42	12	sometimes	sometimes	ADV
gujaf-21	42	13	supplemented	supplement	VERB
gujaf-21	42	14	by	by	ADP
gujaf-21	42	15	additional	additional	ADJ
gujaf-21	42	16	social	social	ADJ
gujaf-21	42	17	reports	report	NOUN
gujaf-21	42	18	.	.	PUNCT
gujaf-21	43	1	in	in	ADP
gujaf-21	43	2	the	the	DET
gujaf-21	43	3	1980s	1980	NOUN
gujaf-21	43	4	,	,	PUNCT
gujaf-21	43	5	the	the	DET
gujaf-21	43	6	focus	focus	NOUN
gujaf-21	43	7	was	be	AUX
gujaf-21	43	8	on	on	ADP
gujaf-21	43	9	environmental	environmental	ADJ
gujaf-21	43	10	issues	issue	NOUN
gujaf-21	43	11	such	such	ADJ
gujaf-21	43	12	as	as	ADP
gujaf-21	43	13	air	air	NOUN
gujaf-21	43	14	and	and	CCONJ
gujaf-21	43	15	waste	waste	NOUN
gujaf-21	43	16	which	which	PRON
gujaf-21	43	17	often	often	ADV
gujaf-21	43	18	replaced	replace	VERB
gujaf-21	43	19	the	the	DET
gujaf-21	43	20	previous	previous	ADJ
gujaf-21	43	21	report	report	NOUN
gujaf-21	43	22	.	.	PUNCT
gujaf-21	44	1	in	in	ADP
gujaf-21	44	2	the	the	DET
gujaf-21	44	3	late	late	ADJ
gujaf-21	44	4	1990s	1990	NOUN
gujaf-21	44	5	,	,	PUNCT
gujaf-21	44	6	research	research	NOUN
gujaf-21	44	7	and	and	CCONJ
gujaf-21	44	8	practice	practice	NOUN
gujaf-21	44	9	reports	report	NOUN
gujaf-21	44	10	began	begin	VERB
gujaf-21	44	11	to	to	PART
gujaf-21	44	12	take	take	VERB
gujaf-21	44	13	a	a	DET
gujaf-21	44	14	closer	close	ADJ
gujaf-21	44	15	look	look	NOUN
gujaf-21	44	16	at	at	ADP
gujaf-21	44	17	social	social	ADJ
gujaf-21	44	18	and	and	CCONJ
gujaf-21	44	19	environmental	environmental	ADJ
gujaf-21	44	20	issues	issue	NOUN
gujaf-21	44	21	at	at	ADP
gujaf-21	44	22	the	the	DET
gujaf-21	44	23	same	same	ADJ
gujaf-21	44	24	time	time	NOUN
gujaf-21	44	25	in	in	ADP
gujaf-21	44	26	a	a	DET
gujaf-21	44	27	joint	joint	ADJ
gujaf-21	44	28	report	report	NOUN
gujaf-21	44	29	that	that	PRON
gujaf-21	44	30	was	be	AUX
gujaf-21	44	31	often	often	ADV
gujaf-21	44	32	published	publish	VERB
gujaf-21	44	33	with	with	ADP
gujaf-21	44	34	a	a	DET
gujaf-21	44	35	traditional	traditional	ADJ
gujaf-21	44	36	financial	financial	ADJ
gujaf-21	44	37	report	report	NOUN
gujaf-21	44	38	.	.	PUNCT
gujaf-21	45	1	this	this	DET
gujaf-21	45	2	advancement	advancement	NOUN
gujaf-21	45	3	can	can	AUX
gujaf-21	45	4	be	be	AUX
gujaf-21	45	5	directly	directly	ADV
gujaf-21	45	6	connected	connect	VERB
gujaf-21	45	7	to	to	ADP
gujaf-21	45	8	the	the	DET
gujaf-21	45	9	development	development	NOUN
gujaf-21	45	10	of	of	ADP
gujaf-21	45	11	voluntary	voluntary	ADJ
gujaf-21	45	12	standards	standard	NOUN
gujaf-21	45	13	through	through	ADP
gujaf-21	45	14	the	the	DET
gujaf-21	45	15	global	global	ADJ
gujaf-21	45	16	reporting	reporting	NOUN
gujaf-21	45	17	initiative	initiative	NOUN
gujaf-21	45	18	(	(	PUNCT
gujaf-21	45	19	gri	gri	PROPN
gujaf-21	45	20	)	)	PUNCT
gujaf-21	45	21	(	(	PUNCT
gujaf-21	45	22	kolk	kolk	PROPN
gujaf-21	45	23	,	,	PUNCT
gujaf-21	45	24	2010	2010	NUM
gujaf-21	45	25	)	)	PUNCT
gujaf-21	45	26	.	.	PUNCT
gujaf-21	46	1	gri	gri	PROPN
gujaf-21	46	2	is	be	AUX
gujaf-21	46	3	today	today	NOUN
gujaf-21	46	4	the	the	DET
gujaf-21	46	5	de	de	X
gujaf-21	46	6	facto	facto	X
gujaf-21	46	7	global	global	ADJ
gujaf-21	46	8	standard	standard	NOUN
gujaf-21	46	9	(	(	PUNCT
gujaf-21	46	10	kpmg	kpmg	PROPN
gujaf-21	46	11	,	,	PUNCT
gujaf-21	46	12	2011	2011	NUM
gujaf-21	46	13	)	)	PUNCT
gujaf-21	46	14	for	for	ADP
gujaf-21	46	15	sustainability	sustainability	NOUN
gujaf-21	46	16	reporting	reporting	NOUN
gujaf-21	46	17	.	.	PUNCT
gujaf-21	47	1	it	it	PRON
gujaf-21	47	2	is	be	AUX
gujaf-21	47	3	currently	currently	ADV
gujaf-21	47	4	the	the	DET
gujaf-21	47	5	most	most	ADV
gujaf-21	47	6	widely	widely	ADV
gujaf-21	47	7	used	use	VERB
gujaf-21	47	8	standard	standard	NOUN
gujaf-21	47	9	for	for	ADP
gujaf-21	47	10	sustainability	sustainability	NOUN
gujaf-21	47	11	reporting	report	VERB
gujaf-21	47	12	worldwide	worldwide	ADV
gujaf-21	47	13	(	(	PUNCT
gujaf-21	47	14	marimon	marimon	PROPN
gujaf-21	47	15	,	,	PUNCT
gujaf-21	47	16	alonso	alonso	PROPN
gujaf-21	47	17	-	-	PUNCT
gujaf-21	47	18	almeida	almeida	PROPN
gujaf-21	47	19	,	,	PUNCT
gujaf-21	47	20	rodrigez	rodrigez	PROPN
gujaf-21	47	21	,	,	PUNCT
gujaf-21	47	22	&	&	CCONJ
gujaf-21	47	23	alejandro	alejandro	PROPN
gujaf-21	47	24	,	,	PUNCT
gujaf-21	47	25	2012	2012	NUM
gujaf-21	47	26	)	)	PUNCT
gujaf-21	47	27	.	.	PUNCT
gujaf-21	48	1	it	it	PRON
gujaf-21	48	2	has	have	AUX
gujaf-21	48	3	evolved	evolve	VERB
gujaf-21	48	4	since	since	SCONJ
gujaf-21	48	5	its	its	PRON
gujaf-21	48	6	inception	inception	NOUN
gujaf-21	48	7	to	to	PART
gujaf-21	48	8	adapt	adapt	VERB
gujaf-21	48	9	to	to	ADP
gujaf-21	48	10	the	the	DET
gujaf-21	48	11	requirements	requirement	NOUN
gujaf-21	48	12	of	of	ADP
gujaf-21	48	13	stakeholders	stakeholder	NOUN
gujaf-21	48	14	and	and	CCONJ
gujaf-21	48	15	the	the	DET
gujaf-21	48	16	market	market	NOUN
gujaf-21	48	17	and	and	CCONJ
gujaf-21	48	18	to	to	PART
gujaf-21	48	19	continue	continue	VERB
gujaf-21	48	20	to	to	PART
gujaf-21	48	21	build	build	VERB
gujaf-21	48	22	transparency	transparency	NOUN
gujaf-21	48	23	and	and	CCONJ
gujaf-21	48	24	trust	trust	NOUN
gujaf-21	48	25	.	.	PUNCT
gujaf-21	49	1	however	however	ADV
gujaf-21	49	2	,	,	PUNCT
gujaf-21	49	3	despite	despite	SCONJ
gujaf-21	49	4	standardization	standardization	NOUN
gujaf-21	49	5	efforts	effort	NOUN
gujaf-21	49	6	,	,	PUNCT
gujaf-21	49	7	there	there	PRON
gujaf-21	49	8	are	be	VERB
gujaf-21	49	9	still	still	ADV
gujaf-21	49	10	significant	significant	ADJ
gujaf-21	49	11	differences	difference	NOUN
gujaf-21	49	12	between	between	ADP
gujaf-21	49	13	companies	company	NOUN
gujaf-21	49	14	from	from	ADP
gujaf-21	49	15	different	different	ADJ
gujaf-21	49	16	institutional	institutional	ADJ
gujaf-21	49	17	environments	environment	NOUN
gujaf-21	49	18	regarding	regard	VERB
gujaf-21	49	19	the	the	DET
gujaf-21	49	20	content	content	NOUN
gujaf-21	49	21	and	and	CCONJ
gujaf-21	49	22	quality	quality	NOUN
gujaf-21	49	23	of	of	ADP
gujaf-21	49	24	sustainability	sustainability	NOUN
gujaf-21	49	25	reports	report	NOUN
gujaf-21	49	26	(	(	PUNCT
gujaf-21	49	27	fortanier	fortanier	NOUN
gujaf-21	49	28	et	et	PROPN
gujaf-21	49	29	al	al	PROPN
gujaf-21	49	30	.	.	PROPN
gujaf-21	49	31	,	,	PUNCT
gujaf-21	49	32	2011	2011	NUM
gujaf-21	49	33	)	)	PUNCT
gujaf-21	49	34	,	,	PUNCT
gujaf-21	49	35	which	which	PRON
gujaf-21	49	36	implies	imply	VERB
gujaf-21	49	37	differences	difference	NOUN
gujaf-21	49	38	in	in	ADP
gujaf-21	49	39	global	global	ADJ
gujaf-21	49	40	academic	academic	ADJ
gujaf-21	49	41	interest	interest	NOUN
gujaf-21	49	42	as	as	ADV
gujaf-21	49	43	well	well	ADV
gujaf-21	49	44	.	.	PUNCT
gujaf-21	50	1	marimon	marimon	PROPN
gujaf-21	50	2	et	et	PROPN
gujaf-21	50	3	al	al	PROPN
gujaf-21	50	4	.	.	PROPN
gujaf-21	51	1	(	(	PUNCT
gujaf-21	51	2	2012	2012	NUM
gujaf-21	51	3	)	)	PUNCT
gujaf-21	51	4	opined	opine	VERB
gujaf-21	51	5	that	that	SCONJ
gujaf-21	51	6	,	,	PUNCT
gujaf-21	51	7	the	the	DET
gujaf-21	51	8	objective	objective	NOUN
gujaf-21	51	9	of	of	ADP
gujaf-21	51	10	gri	gri	PROPN
gujaf-21	51	11	is	be	AUX
gujaf-21	51	12	to	to	PART
gujaf-21	51	13	guide	guide	VERB
gujaf-21	51	14	prefers	prefer	NOUN
gujaf-21	51	15	in	in	ADP
gujaf-21	51	16	producing	produce	VERB
gujaf-21	51	17	report	report	NOUN
gujaf-21	51	18	that	that	SCONJ
gujaf-21	51	19	present	present	ADJ
gujaf-21	51	20	and	and	CCONJ
gujaf-21	51	21	properly	properly	ADV
gujaf-21	51	22	disclose	disclose	VERB
gujaf-21	51	23	a	a	DET
gujaf-21	51	24	clearer	clear	ADJ
gujaf-21	51	25	vision	vision	NOUN
gujaf-21	51	26	of	of	ADP
gujaf-21	51	27	the	the	DET
gujaf-21	51	28	human	human	ADJ
gujaf-21	51	29	and	and	CCONJ
gujaf-21	51	30	ecological	ecological	ADJ
gujaf-21	51	31	impacts	impact	NOUN
gujaf-21	51	32	of	of	ADP
gujaf-21	51	33	an	an	DET
gujaf-21	51	34	organization	organization	NOUN
gujaf-21	51	35	or	or	CCONJ
gujaf-21	51	36	its	its	PRON
gujaf-21	51	37	activities	activity	NOUN
gujaf-21	51	38	.	.	PUNCT
gujaf-21	52	1	additionally	additionally	ADV
gujaf-21	52	2	,	,	PUNCT
gujaf-21	52	3	one	one	NUM
gujaf-21	52	4	of	of	ADP
gujaf-21	52	5	the	the	DET
gujaf-21	52	6	gri	gri	NOUN
gujaf-21	52	7	’s	’s	PART
gujaf-21	52	8	main	main	ADJ
gujaf-21	52	9	functions	function	NOUN
gujaf-21	52	10	is	be	AUX
gujaf-21	52	11	to	to	PART
gujaf-21	52	12	enable	enable	VERB
gujaf-21	52	13	shareholders	shareholder	NOUN
gujaf-21	52	14	and	and	CCONJ
gujaf-21	52	15	other	other	ADJ
gujaf-21	52	16	stakeholders	stakeholder	NOUN
gujaf-21	52	17	make	make	VERB
gujaf-21	52	18	knowledgeable	knowledgeable	ADJ
gujaf-21	52	19	decisions	decision	NOUN
gujaf-21	52	20	regarding	regard	VERB
gujaf-21	52	21	investments	investment	NOUN
gujaf-21	52	22	and	and	CCONJ
gujaf-21	52	23	other	other	ADJ
gujaf-21	52	24	relationship	relationship	NOUN
gujaf-21	52	25	with	with	ADP
gujaf-21	52	26	the	the	DET
gujaf-21	52	27	company	company	NOUN
gujaf-21	52	28	.	.	PUNCT
gujaf-21	53	1	thus	thus	ADV
gujaf-21	53	2	,	,	PUNCT
gujaf-21	53	3	the	the	DET
gujaf-21	53	4	gri	gri	PROPN
gujaf-21	53	5	is	be	AUX
gujaf-21	53	6	a	a	DET
gujaf-21	53	7	framework	framework	NOUN
gujaf-21	53	8	that	that	PRON
gujaf-21	53	9	can	can	AUX
gujaf-21	53	10	be	be	AUX
gujaf-21	53	11	serve	serve	VERB
gujaf-21	53	12	as	as	ADP
gujaf-21	53	13	benchmark	benchmark	NOUN
gujaf-21	53	14	that	that	PRON
gujaf-21	53	15	judge	judge	NOUN
gujaf-21	53	16	records	record	NOUN
gujaf-21	53	17	of	of	ADP
gujaf-21	53	18	sustainability	sustainability	NOUN
gujaf-21	53	19	.	.	PUNCT
gujaf-21	54	1	in	in	ADP
gujaf-21	54	2	addition	addition	NOUN
gujaf-21	54	3	,	,	PUNCT
gujaf-21	54	4	the	the	DET
gujaf-21	54	5	gri	gri	PROPN
gujaf-21	54	6	framework	framework	NOUN
gujaf-21	54	7	provides	provide	VERB
gujaf-21	54	8	the	the	DET
gujaf-21	54	9	opportunity	opportunity	NOUN
gujaf-21	54	10	to	to	PART
gujaf-21	54	11	make	make	VERB
gujaf-21	54	12	information	information	NOUN
gujaf-21	54	13	comparison	comparison	NOUN
gujaf-21	54	14	and	and	CCONJ
gujaf-21	54	15	benchmarking	benchmarke	VERB
gujaf-21	54	16	among	among	ADP
gujaf-21	54	17	different	different	ADJ
gujaf-21	54	18	organizations	organization	NOUN
gujaf-21	54	19	easier	easy	ADJ
gujaf-21	54	20	.	.	PUNCT
gujaf-21	55	1	ioannou	ioannou	NOUN
gujaf-21	55	2	and	and	CCONJ
gujaf-21	55	3	serafeim	serafeim	PROPN
gujaf-21	55	4	(	(	PUNCT
gujaf-21	55	5	2011	2011	NUM
gujaf-21	55	6	)	)	PUNCT
gujaf-21	55	7	also	also	ADV
gujaf-21	55	8	noted	note	VERB
gujaf-21	55	9	that	that	SCONJ
gujaf-21	55	10	the	the	DET
gujaf-21	55	11	gri	gri	PROPN
gujaf-21	55	12	uplifts	uplift	VERB
gujaf-21	55	13	sustainability	sustainability	NOUN
gujaf-21	55	14	reporting	reporting	NOUN
gujaf-21	55	15	to	to	ADP
gujaf-21	55	16	the	the	DET
gujaf-21	55	17	same	same	ADJ
gujaf-21	55	18	thoroughness	thoroughness	NOUN
gujaf-21	55	19	as	as	ADP
gujaf-21	55	20	financial	financial	ADJ
gujaf-21	55	21	reporting	reporting	NOUN
gujaf-21	55	22	.	.	PUNCT
gujaf-21	56	1	stakeholders	stakeholder	NOUN
gujaf-21	56	2	’	'	PUNCT
gujaf-21	56	3	concerns	concern	NOUN
gujaf-21	56	4	accompanied	accompany	VERB
gujaf-21	56	5	the	the	DET
gujaf-21	56	6	increase	increase	NOUN
gujaf-21	56	7	in	in	ADP
gujaf-21	56	8	sustainability	sustainability	NOUN
gujaf-21	56	9	reports	report	NOUN
gujaf-21	56	10	based	base	VERB
gujaf-21	56	11	on	on	ADP
gujaf-21	56	12	the	the	DET
gujaf-21	56	13	gri	gri	NOUN
gujaf-21	56	14	regarding	regard	VERB
gujaf-21	56	15	their	their	PRON
gujaf-21	56	16	limitations	limitation	NOUN
gujaf-21	56	17	and	and	CCONJ
gujaf-21	56	18	possible	possible	ADJ
gujaf-21	56	19	negative	negative	ADJ
gujaf-21	56	20	consequences	consequence	NOUN
gujaf-21	56	21	.	.	PUNCT
gujaf-21	57	1	some	some	DET
gujaf-21	57	2	analysts	analyst	NOUN
gujaf-21	57	3	say	say	VERB
gujaf-21	57	4	that	that	SCONJ
gujaf-21	57	5	the	the	DET
gujaf-21	57	6	introduction	introduction	NOUN
gujaf-21	57	7	of	of	ADP
gujaf-21	57	8	non	non	ADJ
gujaf-21	57	9	-	-	ADJ
gujaf-21	57	10	integrated	integrated	ADJ
gujaf-21	57	11	sustainability	sustainability	NOUN
gujaf-21	57	12	reporting	reporting	NOUN
gujaf-21	57	13	frameworks	framework	NOUN
gujaf-21	57	14	,	,	PUNCT
gujaf-21	57	15	such	such	ADJ
gujaf-21	57	16	as	as	ADP
gujaf-21	57	17	the	the	DET
gujaf-21	57	18	gri	gri	NOUN
gujaf-21	57	19	,	,	PUNCT
gujaf-21	57	20	was	be	AUX
gujaf-21	57	21	important	important	ADJ
gujaf-21	57	22	in	in	SCONJ
gujaf-21	57	23	that	that	SCONJ
gujaf-21	57	24	it	it	PRON
gujaf-21	57	25	helped	help	VERB
gujaf-21	57	26	organizations	organization	NOUN
gujaf-21	57	27	increase	increase	VERB
gujaf-21	57	28	transparency	transparency	NOUN
gujaf-21	57	29	and	and	CCONJ
gujaf-21	57	30	accountability	accountability	NOUN
gujaf-21	57	31	for	for	ADP
gujaf-21	57	32	a	a	DET
gujaf-21	57	33	range	range	NOUN
gujaf-21	57	34	of	of	ADP
gujaf-21	57	35	social	social	ADJ
gujaf-21	57	36	and	and	CCONJ
gujaf-21	57	37	environmental	environmental	ADJ
gujaf-21	57	38	issues	issue	NOUN
gujaf-21	57	39	.	.	PUNCT
gujaf-21	58	1	many	many	ADJ
gujaf-21	58	2	studies	study	NOUN
gujaf-21	58	3	were	be	AUX
gujaf-21	58	4	being	be	AUX
gujaf-21	58	5	conducted	conduct	VERB
gujaf-21	58	6	in	in	ADP
gujaf-21	58	7	the	the	DET
gujaf-21	58	8	area	area	NOUN
gujaf-21	58	9	of	of	ADP
gujaf-21	58	10	sustainability	sustainability	NOUN
gujaf-21	58	11	reporting	report	VERB
gujaf-21	58	12	due	due	ADP
gujaf-21	58	13	to	to	ADP
gujaf-21	58	14	the	the	DET
gujaf-21	58	15	ongoing	ongoing	ADJ
gujaf-21	58	16	weight	weight	NOUN
gujaf-21	58	17	attached	attach	VERB
gujaf-21	58	18	to	to	ADP
gujaf-21	58	19	green	green	ADJ
gujaf-21	58	20	consciousness	consciousness	NOUN
gujaf-21	58	21	.	.	PUNCT
gujaf-21	59	1	these	these	PRON
gujaf-21	59	2	produced	produce	VERB
gujaf-21	59	3	a	a	DET
gujaf-21	59	4	lot	lot	NOUN
gujaf-21	59	5	of	of	ADP
gujaf-21	59	6	gujaf	gujaf	NOUN
gujaf-21	59	7	:	:	PUNCT
gujaf-21	59	8	gusau	gusau	PROPN
gujaf-21	59	9	journal	journal	NOUN
gujaf-21	59	10	of	of	ADP
gujaf-21	59	11	accounting	accounting	NOUN
gujaf-21	59	12	and	and	CCONJ
gujaf-21	59	13	finance	finance	NOUN
gujaf-21	59	14	,	,	PUNCT
gujaf-21	59	15	vol	vol	NOUN
gujaf-21	59	16	.	.	PUNCT
gujaf-21	60	1	i	i	PRON
gujaf-21	60	2	,	,	PUNCT
gujaf-21	60	3	issue	issue	NOUN
gujaf-21	60	4	1	1	NUM
gujaf-21	60	5	,	,	PUNCT
gujaf-21	60	6	april	april	PROPN
gujaf-21	60	7	,	,	PUNCT
gujaf-21	60	8	2020	2020	NUM
gujaf-21	60	9	issn	issn	VERB
gujaf-21	60	10	2756	2756	NUM
gujaf-21	60	11	-	-	PUNCT
gujaf-21	60	12	665x	665x	NOUN
gujaf-21	60	13	4	4	NUM
gujaf-21	60	14	literature	literature	NOUN
gujaf-21	60	15	in	in	ADP
gujaf-21	60	16	the	the	DET
gujaf-21	60	17	area	area	NOUN
gujaf-21	60	18	.	.	PUNCT
gujaf-21	61	1	nevertheless	nevertheless	ADV
gujaf-21	61	2	,	,	PUNCT
gujaf-21	61	3	in	in	ADP
gujaf-21	61	4	emerging	emerge	VERB
gujaf-21	61	5	economies	economy	NOUN
gujaf-21	61	6	,	,	PUNCT
gujaf-21	61	7	the	the	DET
gujaf-21	61	8	literature	literature	NOUN
gujaf-21	61	9	is	be	AUX
gujaf-21	61	10	still	still	ADV
gujaf-21	61	11	limited	limit	VERB
gujaf-21	61	12	in	in	ADP
gujaf-21	61	13	quantity	quantity	NOUN
gujaf-21	61	14	and	and	CCONJ
gujaf-21	61	15	no	no	DET
gujaf-21	61	16	major	major	ADJ
gujaf-21	61	17	reviews	review	NOUN
gujaf-21	61	18	of	of	ADP
gujaf-21	61	19	the	the	DET
gujaf-21	61	20	latest	late	ADJ
gujaf-21	61	21	developments	development	NOUN
gujaf-21	61	22	have	have	AUX
gujaf-21	61	23	been	be	AUX
gujaf-21	61	24	presented	present	VERB
gujaf-21	61	25	so	so	ADV
gujaf-21	61	26	far	far	ADV
gujaf-21	61	27	.	.	PUNCT
gujaf-21	62	1	in	in	ADP
gujaf-21	62	2	african	african	ADJ
gujaf-21	62	3	countries	country	NOUN
gujaf-21	62	4	,	,	PUNCT
gujaf-21	62	5	only	only	ADV
gujaf-21	62	6	few	few	ADJ
gujaf-21	62	7	researches	research	NOUN
gujaf-21	62	8	were	be	AUX
gujaf-21	62	9	conducted	conduct	VERB
gujaf-21	62	10	to	to	PART
gujaf-21	62	11	bridge	bridge	VERB
gujaf-21	62	12	this	this	DET
gujaf-21	62	13	gap	gap	NOUN
gujaf-21	62	14	.	.	PUNCT
gujaf-21	63	1	this	this	DET
gujaf-21	63	2	research	research	NOUN
gujaf-21	63	3	aimed	aim	VERB
gujaf-21	63	4	to	to	PART
gujaf-21	63	5	fill	fill	VERB
gujaf-21	63	6	this	this	DET
gujaf-21	63	7	gap	gap	NOUN
gujaf-21	63	8	by	by	ADP
gujaf-21	63	9	assessing	assess	VERB
gujaf-21	63	10	the	the	DET
gujaf-21	63	11	level	level	NOUN
gujaf-21	63	12	of	of	ADP
gujaf-21	63	13	compliance	compliance	NOUN
gujaf-21	63	14	with	with	ADP
gujaf-21	63	15	sustainability	sustainability	NOUN
gujaf-21	63	16	disclosure	disclosure	NOUN
gujaf-21	63	17	requirement	requirement	NOUN
gujaf-21	63	18	among	among	ADP
gujaf-21	63	19	the	the	DET
gujaf-21	63	20	listed	list	VERB
gujaf-21	63	21	nigerian	nigerian	ADJ
gujaf-21	63	22	oil	oil	NOUN
gujaf-21	63	23	and	and	CCONJ
gujaf-21	63	24	gas	gas	NOUN
gujaf-21	63	25	companies	company	NOUN
gujaf-21	63	26	.	.	PUNCT
gujaf-21	64	1	2	2	X
gujaf-21	64	2	.	.	X
gujaf-21	64	3	literature	literature	PROPN
gujaf-21	64	4	review	review	PROPN
gujaf-21	64	5	gri	gri	PROPN
gujaf-21	64	6	is	be	AUX
gujaf-21	64	7	an	an	DET
gujaf-21	64	8	autonomous	autonomous	ADJ
gujaf-21	64	9	international	international	ADJ
gujaf-21	64	10	organization	organization	NOUN
gujaf-21	64	11	that	that	PRON
gujaf-21	64	12	first	first	ADV
gujaf-21	64	13	championed	champion	VERB
gujaf-21	64	14	the	the	DET
gujaf-21	64	15	founding	founding	NOUN
gujaf-21	64	16	of	of	ADP
gujaf-21	64	17	sustainability	sustainability	NOUN
gujaf-21	64	18	reporting	reporting	NOUN
gujaf-21	64	19	guidelines	guideline	NOUN
gujaf-21	64	20	.	.	PUNCT
gujaf-21	65	1	they	they	PRON
gujaf-21	65	2	are	be	AUX
gujaf-21	65	3	established	establish	VERB
gujaf-21	65	4	in	in	ADP
gujaf-21	65	5	1997	1997	NUM
gujaf-21	65	6	by	by	ADP
gujaf-21	65	7	group	group	NOUN
gujaf-21	65	8	of	of	ADP
gujaf-21	65	9	companies	company	NOUN
gujaf-21	65	10	who	who	PRON
gujaf-21	65	11	were	be	AUX
gujaf-21	65	12	members	member	NOUN
gujaf-21	65	13	of	of	ADP
gujaf-21	65	14	the	the	DET
gujaf-21	65	15	coalition	coalition	NOUN
gujaf-21	65	16	for	for	ADP
gujaf-21	65	17	environmentally	environmentally	ADV
gujaf-21	65	18	responsible	responsible	ADJ
gujaf-21	65	19	economies	economy	NOUN
gujaf-21	65	20	(	(	PUNCT
gujaf-21	65	21	ceres	ceres	PROPN
gujaf-21	65	22	)	)	PUNCT
gujaf-21	65	23	to	to	PART
gujaf-21	65	24	assist	assist	VERB
gujaf-21	65	25	stakeholders	stakeholder	NOUN
gujaf-21	65	26	worldwide	worldwide	ADV
gujaf-21	65	27	understand	understand	VERB
gujaf-21	65	28	and	and	CCONJ
gujaf-21	65	29	communicate	communicate	VERB
gujaf-21	65	30	their	their	PRON
gujaf-21	65	31	impact	impact	NOUN
gujaf-21	65	32	on	on	ADP
gujaf-21	65	33	critical	critical	ADJ
gujaf-21	65	34	sustainability	sustainability	NOUN
gujaf-21	65	35	issues	issue	NOUN
gujaf-21	65	36	such	such	ADJ
gujaf-21	65	37	as	as	ADP
gujaf-21	65	38	climate	climate	NOUN
gujaf-21	65	39	change	change	NOUN
gujaf-21	65	40	,	,	PUNCT
gujaf-21	65	41	human	human	ADJ
gujaf-21	65	42	rights	right	NOUN
gujaf-21	65	43	,	,	PUNCT
gujaf-21	65	44	governance	governance	NOUN
gujaf-21	65	45	and	and	CCONJ
gujaf-21	65	46	social	social	ADJ
gujaf-21	65	47	comfort	comfort	NOUN
gujaf-21	65	48	(	(	PUNCT
gujaf-21	65	49	gri	gri	PROPN
gujaf-21	65	50	2018	2018	NUM
gujaf-21	65	51	)	)	PUNCT
gujaf-21	65	52	.	.	PUNCT
gujaf-21	66	1	since	since	SCONJ
gujaf-21	66	2	from	from	ADP
gujaf-21	66	3	their	their	PRON
gujaf-21	66	4	inception	inception	NOUN
gujaf-21	66	5	,	,	PUNCT
gujaf-21	66	6	they	they	PRON
gujaf-21	66	7	have	have	AUX
gujaf-21	66	8	been	be	AUX
gujaf-21	66	9	undergoing	undergo	VERB
gujaf-21	66	10	serious	serious	ADJ
gujaf-21	66	11	improvement	improvement	NOUN
gujaf-21	66	12	to	to	PART
gujaf-21	66	13	accommodate	accommodate	VERB
gujaf-21	66	14	global	global	ADJ
gujaf-21	66	15	dynamic	dynamic	ADJ
gujaf-21	66	16	environment	environment	NOUN
gujaf-21	66	17	.	.	PUNCT
gujaf-21	67	1	gri	gri	PROPN
gujaf-21	67	2	standards	standard	NOUN
gujaf-21	67	3	are	be	AUX
gujaf-21	67	4	issued	issue	VERB
gujaf-21	67	5	to	to	PART
gujaf-21	67	6	symbolize	symbolize	VERB
gujaf-21	67	7	global	global	ADJ
gujaf-21	67	8	best	good	ADJ
gujaf-21	67	9	practice	practice	NOUN
gujaf-21	67	10	in	in	ADP
gujaf-21	67	11	reporting	report	VERB
gujaf-21	67	12	sustainability	sustainability	NOUN
gujaf-21	67	13	for	for	ADP
gujaf-21	67	14	companies	company	NOUN
gujaf-21	67	15	or	or	CCONJ
gujaf-21	67	16	organizations	organization	NOUN
gujaf-21	67	17	that	that	PRON
gujaf-21	67	18	want	want	AUX
gujaf-21	67	19	report	report	VERB
gujaf-21	67	20	its	its	PRON
gujaf-21	67	21	contribution	contribution	NOUN
gujaf-21	67	22	towards	towards	ADP
gujaf-21	67	23	achieving	achieve	VERB
gujaf-21	67	24	sustainable	sustainable	ADJ
gujaf-21	67	25	development	development	NOUN
gujaf-21	67	26	.	.	PUNCT
gujaf-21	68	1	availability	availability	NOUN
gujaf-21	68	2	of	of	ADP
gujaf-21	68	3	effective	effective	ADJ
gujaf-21	68	4	sustainability	sustainability	NOUN
gujaf-21	68	5	reporting	reporting	NOUN
gujaf-21	68	6	by	by	ADP
gujaf-21	68	7	organization	organization	NOUN
gujaf-21	68	8	is	be	AUX
gujaf-21	68	9	considered	consider	VERB
gujaf-21	68	10	one	one	NUM
gujaf-21	68	11	of	of	ADP
gujaf-21	68	12	the	the	DET
gujaf-21	68	13	keys	key	NOUN
gujaf-21	68	14	for	for	ADP
gujaf-21	68	15	successful	successful	ADJ
gujaf-21	68	16	strategic	strategic	ADJ
gujaf-21	68	17	management	management	NOUN
gujaf-21	68	18	(	(	PUNCT
gujaf-21	68	19	perrini	perrini	PROPN
gujaf-21	68	20	&	&	CCONJ
gujaf-21	68	21	tencati	tencati	PROPN
gujaf-21	68	22	,	,	PUNCT
gujaf-21	68	23	2006	2006	NUM
gujaf-21	68	24	)	)	PUNCT
gujaf-21	68	25	.	.	PUNCT
gujaf-21	69	1	this	this	PRON
gujaf-21	69	2	gives	give	VERB
gujaf-21	69	3	all	all	DET
gujaf-21	69	4	the	the	DET
gujaf-21	69	5	stakeholders	stakeholder	NOUN
gujaf-21	69	6	window	window	NOUN
gujaf-21	69	7	to	to	PART
gujaf-21	69	8	see	see	VERB
gujaf-21	69	9	what	what	PRON
gujaf-21	69	10	exactly	exactly	ADV
gujaf-21	69	11	the	the	DET
gujaf-21	69	12	activities	activity	NOUN
gujaf-21	69	13	of	of	ADP
gujaf-21	69	14	organization	organization	NOUN
gujaf-21	69	15	are	be	AUX
gujaf-21	69	16	.	.	PUNCT
gujaf-21	70	1	currently	currently	ADV
gujaf-21	70	2	gri	gri	PROPN
gujaf-21	70	3	is	be	AUX
gujaf-21	70	4	the	the	DET
gujaf-21	70	5	most	most	ADV
gujaf-21	70	6	suitable	suitable	ADJ
gujaf-21	70	7	framework	framework	NOUN
gujaf-21	70	8	for	for	ADP
gujaf-21	70	9	reporting	report	VERB
gujaf-21	70	10	such	such	ADJ
gujaf-21	70	11	activities	activity	NOUN
gujaf-21	70	12	as	as	SCONJ
gujaf-21	70	13	it	it	PRON
gujaf-21	70	14	incorporates	incorporate	VERB
gujaf-21	70	15	all	all	DET
gujaf-21	70	16	the	the	DET
gujaf-21	70	17	sustainability	sustainability	NOUN
gujaf-21	70	18	dimensions	dimension	NOUN
gujaf-21	70	19	in	in	ADP
gujaf-21	70	20	their	their	PRON
gujaf-21	70	21	guideline	guideline	NOUN
gujaf-21	70	22	.	.	PUNCT
gujaf-21	71	1	prior	prior	ADJ
gujaf-21	71	2	studies	study	NOUN
gujaf-21	71	3	conducted	conduct	VERB
gujaf-21	71	4	on	on	ADP
gujaf-21	71	5	sustainability	sustainability	NOUN
gujaf-21	71	6	reporting	reporting	NOUN
gujaf-21	71	7	shows	show	VERB
gujaf-21	71	8	mixed	mixed	ADJ
gujaf-21	71	9	results	result	NOUN
gujaf-21	71	10	.	.	PUNCT
gujaf-21	72	1	some	some	DET
gujaf-21	72	2	findings	finding	NOUN
gujaf-21	72	3	show	show	VERB
gujaf-21	72	4	significant	significant	ADJ
gujaf-21	72	5	level	level	NOUN
gujaf-21	72	6	of	of	ADP
gujaf-21	72	7	compliance	compliance	NOUN
gujaf-21	72	8	while	while	SCONJ
gujaf-21	72	9	others	other	NOUN
gujaf-21	72	10	reveal	reveal	VERB
gujaf-21	72	11	otherwise	otherwise	ADV
gujaf-21	72	12	.	.	PUNCT
gujaf-21	73	1	in	in	ADP
gujaf-21	73	2	a	a	DET
gujaf-21	73	3	studied	study	VERB
gujaf-21	73	4	conducted	conduct	VERB
gujaf-21	73	5	by	by	ADP
gujaf-21	73	6	daizy	daizy	NOUN
gujaf-21	73	7	&	&	CCONJ
gujaf-21	73	8	das	das	PROPN
gujaf-21	73	9	(	(	PUNCT
gujaf-21	73	10	2014	2014	NUM
gujaf-21	73	11	)	)	PUNCT
gujaf-21	73	12	where	where	SCONJ
gujaf-21	73	13	they	they	PRON
gujaf-21	73	14	examined	examine	VERB
gujaf-21	73	15	the	the	DET
gujaf-21	73	16	level	level	NOUN
gujaf-21	73	17	of	of	ADP
gujaf-21	73	18	compliance	compliance	NOUN
gujaf-21	73	19	with	with	ADP
gujaf-21	73	20	sustainability	sustainability	NOUN
gujaf-21	73	21	disclosure	disclosure	NOUN
gujaf-21	73	22	by	by	ADP
gujaf-21	73	23	indian	indian	ADJ
gujaf-21	73	24	mining	mining	NOUN
gujaf-21	73	25	sector	sector	NOUN
gujaf-21	73	26	,	,	PUNCT
gujaf-21	73	27	the	the	DET
gujaf-21	73	28	finding	finding	NOUN
gujaf-21	73	29	shows	show	VERB
gujaf-21	73	30	that	that	SCONJ
gujaf-21	73	31	,	,	PUNCT
gujaf-21	73	32	the	the	DET
gujaf-21	73	33	level	level	NOUN
gujaf-21	73	34	of	of	ADP
gujaf-21	73	35	compliance	compliance	NOUN
gujaf-21	73	36	with	with	ADP
gujaf-21	73	37	the	the	DET
gujaf-21	73	38	requirement	requirement	NOUN
gujaf-21	73	39	of	of	ADP
gujaf-21	73	40	gri	gri	PROPN
gujaf-21	73	41	framework	framework	NOUN
gujaf-21	73	42	was	be	AUX
gujaf-21	73	43	insignificant	insignificant	ADJ
gujaf-21	73	44	.	.	PUNCT
gujaf-21	74	1	another	another	DET
gujaf-21	74	2	study	study	NOUN
gujaf-21	74	3	conducted	conduct	VERB
gujaf-21	74	4	in	in	ADP
gujaf-21	74	5	sweden	sweden	PROPN
gujaf-21	74	6	by	by	ADP
gujaf-21	74	7	hedberg	hedberg	PROPN
gujaf-21	74	8	&	&	CCONJ
gujaf-21	74	9	von	von	PROPN
gujaf-21	74	10	malmborg	malmborg	PROPN
gujaf-21	74	11	(	(	PUNCT
gujaf-21	74	12	2003	2003	NUM
gujaf-21	74	13	)	)	PUNCT
gujaf-21	74	14	investigated	investigate	VERB
gujaf-21	74	15	the	the	DET
gujaf-21	74	16	compliance	compliance	NOUN
gujaf-21	74	17	with	with	ADP
gujaf-21	74	18	corporate	corporate	ADJ
gujaf-21	74	19	sustainability	sustainability	NOUN
gujaf-21	74	20	reporting	reporting	NOUN
gujaf-21	74	21	(	(	PUNCT
gujaf-21	74	22	csr	csr	NOUN
gujaf-21	74	23	)	)	PUNCT
gujaf-21	74	24	specifically	specifically	ADV
gujaf-21	74	25	the	the	DET
gujaf-21	74	26	requirement	requirement	NOUN
gujaf-21	74	27	of	of	ADP
gujaf-21	74	28	gri	gri	PROPN
gujaf-21	74	29	guidelines	guideline	NOUN
gujaf-21	74	30	.	.	PUNCT
gujaf-21	75	1	the	the	DET
gujaf-21	75	2	finding	finding	NOUN
gujaf-21	75	3	shows	show	VERB
gujaf-21	75	4	that	that	SCONJ
gujaf-21	75	5	even	even	ADV
gujaf-21	75	6	though	though	SCONJ
gujaf-21	75	7	sustainability	sustainability	NOUN
gujaf-21	75	8	disclosure	disclosure	NOUN
gujaf-21	75	9	increases	increase	VERB
gujaf-21	75	10	organizational	organizational	ADJ
gujaf-21	75	11	legitimacy	legitimacy	NOUN
gujaf-21	75	12	and	and	CCONJ
gujaf-21	75	13	credibility	credibility	NOUN
gujaf-21	75	14	of	of	ADP
gujaf-21	75	15	organizations	organization	NOUN
gujaf-21	75	16	,	,	PUNCT
gujaf-21	75	17	the	the	DET
gujaf-21	75	18	level	level	NOUN
gujaf-21	75	19	of	of	ADP
gujaf-21	75	20	compliance	compliance	NOUN
gujaf-21	75	21	is	be	AUX
gujaf-21	75	22	still	still	ADV
gujaf-21	75	23	insignificant	insignificant	ADJ
gujaf-21	75	24	.	.	PUNCT
gujaf-21	76	1	in	in	ADP
gujaf-21	76	2	the	the	DET
gujaf-21	76	3	same	same	ADJ
gujaf-21	76	4	way	way	NOUN
gujaf-21	76	5	,	,	PUNCT
gujaf-21	76	6	folashade	folashade	ADJ
gujaf-21	76	7	,	,	PUNCT
gujaf-21	76	8	akinwumi	akinwumi	PROPN
gujaf-21	76	9	,	,	PUNCT
gujaf-21	76	10	dorcas	dorcas	PROPN
gujaf-21	76	11	,	,	PUNCT
gujaf-21	76	12	&	&	CCONJ
gujaf-21	76	13	uwalomwa	uwalomwa	PROPN
gujaf-21	76	14	(	(	PUNCT
gujaf-21	76	15	2016	2016	NUM
gujaf-21	76	16	)	)	PUNCT
gujaf-21	76	17	in	in	ADP
gujaf-21	76	18	their	their	PRON
gujaf-21	76	19	study	study	NOUN
gujaf-21	76	20	assessed	assess	VERB
gujaf-21	76	21	the	the	DET
gujaf-21	76	22	level	level	NOUN
gujaf-21	76	23	of	of	ADP
gujaf-21	76	24	sustainability	sustainability	NOUN
gujaf-21	76	25	disclosure	disclosure	NOUN
gujaf-21	76	26	by	by	ADP
gujaf-21	76	27	listed	list	VERB
gujaf-21	76	28	nigerian	nigerian	ADJ
gujaf-21	76	29	industrial	industrial	ADJ
gujaf-21	76	30	goods	good	NOUN
gujaf-21	76	31	companies	company	NOUN
gujaf-21	76	32	.	.	PUNCT
gujaf-21	77	1	gujaf	gujaf	NOUN
gujaf-21	77	2	:	:	PUNCT
gujaf-21	77	3	gusau	gusau	PROPN
gujaf-21	77	4	journal	journal	NOUN
gujaf-21	77	5	of	of	ADP
gujaf-21	77	6	accounting	accounting	NOUN
gujaf-21	77	7	and	and	CCONJ
gujaf-21	77	8	finance	finance	NOUN
gujaf-21	77	9	,	,	PUNCT
gujaf-21	77	10	vol	vol	NOUN
gujaf-21	77	11	.	.	PUNCT
gujaf-21	78	1	i	i	PRON
gujaf-21	78	2	,	,	PUNCT
gujaf-21	78	3	issue	issue	NOUN
gujaf-21	78	4	1	1	NUM
gujaf-21	78	5	,	,	PUNCT
gujaf-21	78	6	april	april	PROPN
gujaf-21	78	7	,	,	PUNCT
gujaf-21	78	8	2020	2020	NUM
gujaf-21	78	9	issn	issn	VERB
gujaf-21	78	10	2756	2756	NUM
gujaf-21	78	11	-	-	PUNCT
gujaf-21	78	12	665x	665x	NOUN
gujaf-21	78	13	5	5	NUM
gujaf-21	78	14	the	the	DET
gujaf-21	78	15	study	study	NOUN
gujaf-21	78	16	was	be	AUX
gujaf-21	78	17	based	base	VERB
gujaf-21	78	18	on	on	ADP
gujaf-21	78	19	gri	gri	PROPN
gujaf-21	78	20	framework	framework	NOUN
gujaf-21	78	21	and	and	CCONJ
gujaf-21	78	22	used	use	VERB
gujaf-21	78	23	content	content	NOUN
gujaf-21	78	24	analysis	analysis	NOUN
gujaf-21	78	25	in	in	ADP
gujaf-21	78	26	collecting	collect	VERB
gujaf-21	78	27	the	the	DET
gujaf-21	78	28	data	datum	NOUN
gujaf-21	78	29	from	from	ADP
gujaf-21	78	30	annual	annual	ADJ
gujaf-21	78	31	report	report	NOUN
gujaf-21	78	32	of	of	ADP
gujaf-21	78	33	the	the	DET
gujaf-21	78	34	sampled	sample	VERB
gujaf-21	78	35	companies	company	NOUN
gujaf-21	78	36	.	.	PUNCT
gujaf-21	79	1	the	the	DET
gujaf-21	79	2	result	result	NOUN
gujaf-21	79	3	shows	show	VERB
gujaf-21	79	4	insignificant	insignificant	ADJ
gujaf-21	79	5	level	level	NOUN
gujaf-21	79	6	of	of	ADP
gujaf-21	79	7	compliance	compliance	NOUN
gujaf-21	79	8	with	with	ADP
gujaf-21	79	9	sustainability	sustainability	NOUN
gujaf-21	79	10	disclosure	disclosure	NOUN
gujaf-21	79	11	requirement	requirement	NOUN
gujaf-21	79	12	.	.	PUNCT
gujaf-21	80	1	in	in	ADP
gujaf-21	80	2	the	the	DET
gujaf-21	80	3	study	study	NOUN
gujaf-21	80	4	,	,	PUNCT
gujaf-21	80	5	no	no	DET
gujaf-21	80	6	disclosure	disclosure	NOUN
gujaf-21	80	7	was	be	AUX
gujaf-21	80	8	found	find	VERB
gujaf-21	80	9	in	in	ADP
gujaf-21	80	10	human	human	ADJ
gujaf-21	80	11	rights	right	NOUN
gujaf-21	80	12	in	in	ADP
gujaf-21	80	13	social	social	ADJ
gujaf-21	80	14	dimension	dimension	NOUN
gujaf-21	80	15	of	of	ADP
gujaf-21	80	16	the	the	DET
gujaf-21	80	17	disclosure	disclosure	NOUN
gujaf-21	80	18	and	and	CCONJ
gujaf-21	80	19	only	only	ADV
gujaf-21	80	20	3	3	NUM
gujaf-21	80	21	%	%	NOUN
gujaf-21	80	22	under	under	ADP
gujaf-21	80	23	environmental	environmental	ADJ
gujaf-21	80	24	dimension	dimension	NOUN
gujaf-21	80	25	.	.	PUNCT
gujaf-21	81	1	sustainability	sustainability	NOUN
gujaf-21	81	2	reporting	report	VERB
gujaf-21	81	3	by	by	ADP
gujaf-21	81	4	listed	list	VERB
gujaf-21	81	5	nigerian	nigerian	ADJ
gujaf-21	81	6	food	food	NOUN
gujaf-21	81	7	and	and	CCONJ
gujaf-21	81	8	beverages	beverage	NOUN
gujaf-21	81	9	compnaies	compnaie	NOUN
gujaf-21	81	10	,	,	PUNCT
gujaf-21	81	11	concluded	conclude	VERB
gujaf-21	81	12	that	that	SCONJ
gujaf-21	81	13	there	there	PRON
gujaf-21	81	14	is	be	VERB
gujaf-21	81	15	significant	significant	ADJ
gujaf-21	81	16	level	level	NOUN
gujaf-21	81	17	of	of	ADP
gujaf-21	81	18	disclosure	disclosure	NOUN
gujaf-21	81	19	.	.	PUNCT
gujaf-21	82	1	where	where	SCONJ
gujaf-21	82	2	environmental	environmental	ADJ
gujaf-21	82	3	activities	activity	NOUN
gujaf-21	82	4	represent	represent	VERB
gujaf-21	82	5	20.40	20.40	NUM
gujaf-21	82	6	%	%	NOUN
gujaf-21	82	7	of	of	ADP
gujaf-21	82	8	the	the	DET
gujaf-21	82	9	total	total	ADJ
gujaf-21	82	10	disclosures	disclosure	NOUN
gujaf-21	82	11	follow	follow	VERB
gujaf-21	82	12	by	by	ADP
gujaf-21	82	13	product	product	NOUN
gujaf-21	82	14	19.75	19.75	NUM
gujaf-21	82	15	%	%	NOUN
gujaf-21	82	16	and	and	CCONJ
gujaf-21	82	17	the	the	DET
gujaf-21	82	18	least	least	ADJ
gujaf-21	82	19	,	,	PUNCT
gujaf-21	82	20	human	human	ADJ
gujaf-21	82	21	rights	right	NOUN
gujaf-21	82	22	with	with	ADP
gujaf-21	82	23	12.84	12.84	NUM
gujaf-21	82	24	%	%	NOUN
gujaf-21	82	25	level	level	NOUN
gujaf-21	82	26	of	of	ADP
gujaf-21	82	27	disclosure	disclosure	NOUN
gujaf-21	82	28	(	(	PUNCT
gujaf-21	82	29	isa	isa	NOUN
gujaf-21	82	30	,	,	PUNCT
gujaf-21	82	31	2014	2014	NUM
gujaf-21	82	32	)	)	PUNCT
gujaf-21	82	33	.	.	PUNCT
gujaf-21	83	1	3	3	X
gujaf-21	83	2	.	.	X
gujaf-21	83	3	methodology	methodology	NOUN
gujaf-21	83	4	this	this	DET
gujaf-21	83	5	study	study	NOUN
gujaf-21	83	6	used	use	VERB
gujaf-21	83	7	secondary	secondary	ADJ
gujaf-21	83	8	data	datum	NOUN
gujaf-21	83	9	extracted	extract	VERB
gujaf-21	83	10	from	from	ADP
gujaf-21	83	11	the	the	DET
gujaf-21	83	12	annual	annual	ADJ
gujaf-21	83	13	reports	report	NOUN
gujaf-21	83	14	of	of	ADP
gujaf-21	83	15	the	the	DET
gujaf-21	83	16	sampled	sample	VERB
gujaf-21	83	17	companies	company	NOUN
gujaf-21	83	18	.	.	PUNCT
gujaf-21	84	1	the	the	DET
gujaf-21	84	2	population	population	NOUN
gujaf-21	84	3	of	of	ADP
gujaf-21	84	4	the	the	DET
gujaf-21	84	5	study	study	NOUN
gujaf-21	84	6	comprises	comprise	VERB
gujaf-21	84	7	the	the	DET
gujaf-21	84	8	entire	entire	ADJ
gujaf-21	84	9	companies	company	NOUN
gujaf-21	84	10	listed	list	VERB
gujaf-21	84	11	on	on	ADP
gujaf-21	84	12	oil	oil	NOUN
gujaf-21	84	13	and	and	CCONJ
gujaf-21	84	14	gas	gas	NOUN
gujaf-21	84	15	sector	sector	NOUN
gujaf-21	84	16	of	of	ADP
gujaf-21	84	17	the	the	DET
gujaf-21	84	18	main	main	ADJ
gujaf-21	84	19	board	board	NOUN
gujaf-21	84	20	of	of	ADP
gujaf-21	84	21	nigerian	nigerian	ADJ
gujaf-21	84	22	stock	stock	NOUN
gujaf-21	84	23	exchange	exchange	PROPN
gujaf-21	84	24	(	(	PUNCT
gujaf-21	84	25	nse	nse	NOUN
gujaf-21	84	26	)	)	PUNCT
gujaf-21	84	27	.	.	PUNCT
gujaf-21	85	1	two	two	NUM
gujaf-21	85	2	-	-	PUNCT
gujaf-21	85	3	point	point	NOUN
gujaf-21	85	4	filter	filter	NOUN
gujaf-21	85	5	criteria	criterion	NOUN
gujaf-21	85	6	were	be	AUX
gujaf-21	85	7	used	use	VERB
gujaf-21	85	8	to	to	PART
gujaf-21	85	9	select	select	VERB
gujaf-21	85	10	the	the	DET
gujaf-21	85	11	sampled	sample	VERB
gujaf-21	85	12	companies	company	NOUN
gujaf-21	85	13	used	use	VERB
gujaf-21	85	14	in	in	ADP
gujaf-21	85	15	the	the	DET
gujaf-21	85	16	study	study	NOUN
gujaf-21	85	17	.	.	PUNCT
gujaf-21	86	1	first	first	ADV
gujaf-21	86	2	,	,	PUNCT
gujaf-21	86	3	the	the	DET
gujaf-21	86	4	company	company	NOUN
gujaf-21	86	5	must	must	AUX
gujaf-21	86	6	have	have	AUX
gujaf-21	86	7	been	be	AUX
gujaf-21	86	8	listed	list	VERB
gujaf-21	86	9	on	on	ADP
gujaf-21	86	10	the	the	DET
gujaf-21	86	11	market	market	NOUN
gujaf-21	86	12	prior	prior	ADV
gujaf-21	86	13	to	to	ADP
gujaf-21	86	14	2012	2012	NUM
gujaf-21	86	15	.	.	PUNCT
gujaf-21	87	1	second	second	ADJ
gujaf-21	87	2	,	,	PUNCT
gujaf-21	87	3	the	the	DET
gujaf-21	87	4	company	company	NOUN
gujaf-21	87	5	must	must	AUX
gujaf-21	87	6	prepare	prepare	VERB
gujaf-21	87	7	and	and	CCONJ
gujaf-21	87	8	present	present	VERB
gujaf-21	87	9	its	its	PRON
gujaf-21	87	10	annual	annual	ADJ
gujaf-21	87	11	report	report	NOUN
gujaf-21	87	12	to	to	ADP
gujaf-21	87	13	the	the	DET
gujaf-21	87	14	market	market	NOUN
gujaf-21	87	15	throughout	throughout	ADP
gujaf-21	87	16	the	the	DET
gujaf-21	87	17	period	period	NOUN
gujaf-21	87	18	under	under	ADP
gujaf-21	87	19	review	review	NOUN
gujaf-21	87	20	.	.	PUNCT
gujaf-21	88	1	this	this	PRON
gujaf-21	88	2	is	be	AUX
gujaf-21	88	3	to	to	PART
gujaf-21	88	4	enable	enable	VERB
gujaf-21	88	5	the	the	DET
gujaf-21	88	6	study	study	NOUN
gujaf-21	88	7	to	to	PART
gujaf-21	88	8	collect	collect	VERB
gujaf-21	88	9	the	the	DET
gujaf-21	88	10	necessary	necessary	ADJ
gujaf-21	88	11	data	datum	NOUN
gujaf-21	88	12	to	to	PART
gujaf-21	88	13	permit	permit	VERB
gujaf-21	88	14	the	the	DET
gujaf-21	88	15	generalization	generalization	NOUN
gujaf-21	88	16	of	of	ADP
gujaf-21	88	17	the	the	DET
gujaf-21	88	18	findings	finding	NOUN
gujaf-21	88	19	of	of	ADP
gujaf-21	88	20	the	the	DET
gujaf-21	88	21	study	study	NOUN
gujaf-21	88	22	.	.	PUNCT
gujaf-21	89	1	the	the	DET
gujaf-21	89	2	period	period	NOUN
gujaf-21	89	3	covered	cover	VERB
gujaf-21	89	4	in	in	ADP
gujaf-21	89	5	the	the	DET
gujaf-21	89	6	study	study	NOUN
gujaf-21	89	7	is	be	AUX
gujaf-21	89	8	2012	2012	NUM
gujaf-21	89	9	to	to	ADP
gujaf-21	89	10	2016	2016	NUM
gujaf-21	89	11	.	.	PUNCT
gujaf-21	90	1	the	the	DET
gujaf-21	90	2	selection	selection	NOUN
gujaf-21	90	3	of	of	ADP
gujaf-21	90	4	2012	2012	NUM
gujaf-21	90	5	as	as	ADP
gujaf-21	90	6	starting	start	VERB
gujaf-21	90	7	period	period	NOUN
gujaf-21	90	8	was	be	AUX
gujaf-21	90	9	based	base	VERB
gujaf-21	90	10	on	on	ADP
gujaf-21	90	11	the	the	DET
gujaf-21	90	12	fact	fact	NOUN
gujaf-21	90	13	that	that	SCONJ
gujaf-21	90	14	there	there	PRON
gujaf-21	90	15	are	be	VERB
gujaf-21	90	16	number	number	NOUN
gujaf-21	90	17	of	of	ADP
gujaf-21	90	18	changes	change	NOUN
gujaf-21	90	19	in	in	ADP
gujaf-21	90	20	reporting	report	VERB
gujaf-21	90	21	regime	regime	NOUN
gujaf-21	90	22	that	that	PRON
gujaf-21	90	23	have	have	AUX
gujaf-21	90	24	occurred	occur	VERB
gujaf-21	90	25	in	in	ADP
gujaf-21	90	26	the	the	DET
gujaf-21	90	27	year	year	NOUN
gujaf-21	90	28	.	.	PUNCT
gujaf-21	91	1	for	for	ADP
gujaf-21	91	2	the	the	DET
gujaf-21	91	3	purpose	purpose	NOUN
gujaf-21	91	4	of	of	ADP
gujaf-21	91	5	this	this	DET
gujaf-21	91	6	study	study	NOUN
gujaf-21	91	7	,	,	PUNCT
gujaf-21	91	8	data	datum	NOUN
gujaf-21	91	9	were	be	AUX
gujaf-21	91	10	collected	collect	VERB
gujaf-21	91	11	from	from	ADP
gujaf-21	91	12	the	the	DET
gujaf-21	91	13	annual	annual	ADJ
gujaf-21	91	14	reports	report	NOUN
gujaf-21	91	15	of	of	ADP
gujaf-21	91	16	eight	eight	NUM
gujaf-21	91	17	(	(	PUNCT
gujaf-21	91	18	8)	8)	NUM
gujaf-21	91	19	selected	select	VERB
gujaf-21	91	20	companies	company	NOUN
gujaf-21	91	21	listed	list	VERB
gujaf-21	91	22	in	in	ADP
gujaf-21	91	23	oil	oil	NOUN
gujaf-21	91	24	and	and	CCONJ
gujaf-21	91	25	gas	gas	NOUN
gujaf-21	91	26	sector	sector	NOUN
gujaf-21	91	27	of	of	ADP
gujaf-21	91	28	nse	nse	NOUN
gujaf-21	91	29	for	for	ADP
gujaf-21	91	30	the	the	DET
gujaf-21	91	31	period	period	NOUN
gujaf-21	91	32	of	of	ADP
gujaf-21	91	33	five	five	NUM
gujaf-21	91	34	years	year	NOUN
gujaf-21	91	35	(	(	PUNCT
gujaf-21	91	36	2012	2012	NUM
gujaf-21	91	37	–	–	PUNCT
gujaf-21	91	38	2016	2016	NUM
gujaf-21	91	39	)	)	PUNCT
gujaf-21	91	40	,	,	PUNCT
gujaf-21	91	41	this	this	PRON
gujaf-21	91	42	based	base	VERB
gujaf-21	91	43	on	on	ADP
gujaf-21	91	44	the	the	DET
gujaf-21	91	45	importance	importance	NOUN
gujaf-21	91	46	this	this	DET
gujaf-21	91	47	sector	sector	NOUN
gujaf-21	91	48	in	in	ADP
gujaf-21	91	49	the	the	DET
gujaf-21	91	50	development	development	NOUN
gujaf-21	91	51	of	of	ADP
gujaf-21	91	52	nigerian	nigerian	ADJ
gujaf-21	91	53	economy	economy	NOUN
gujaf-21	91	54	and	and	CCONJ
gujaf-21	91	55	how	how	SCONJ
gujaf-21	91	56	sensitive	sensitive	ADJ
gujaf-21	91	57	this	this	DET
gujaf-21	91	58	sector	sector	NOUN
gujaf-21	91	59	is	be	AUX
gujaf-21	91	60	in	in	ADP
gujaf-21	91	61	relation	relation	NOUN
gujaf-21	91	62	to	to	ADP
gujaf-21	91	63	environmental	environmental	ADJ
gujaf-21	91	64	and	and	CCONJ
gujaf-21	91	65	social	social	ADJ
gujaf-21	91	66	impact	impact	NOUN
gujaf-21	91	67	.	.	PUNCT
gujaf-21	92	1	secondly	secondly	ADV
gujaf-21	92	2	,	,	PUNCT
gujaf-21	92	3	the	the	DET
gujaf-21	92	4	2012	2012	NUM
gujaf-21	92	5	to	to	ADP
gujaf-21	92	6	2016	2016	NUM
gujaf-21	92	7	are	be	AUX
gujaf-21	92	8	the	the	DET
gujaf-21	92	9	period	period	NOUN
gujaf-21	92	10	in	in	ADP
gujaf-21	92	11	which	which	PRON
gujaf-21	92	12	financial	financial	ADJ
gujaf-21	92	13	reporting	reporting	NOUN
gujaf-21	92	14	atmosphere	atmosphere	NOUN
gujaf-21	92	15	has	have	AUX
gujaf-21	92	16	underwent	undergo	VERB
gujaf-21	92	17	important	important	ADJ
gujaf-21	92	18	regulatory	regulatory	ADJ
gujaf-21	92	19	changes	change	NOUN
gujaf-21	92	20	.	.	PUNCT
gujaf-21	93	1	these	these	DET
gujaf-21	93	2	development	development	NOUN
gujaf-21	93	3	range	range	NOUN
gujaf-21	93	4	from	from	ADP
gujaf-21	93	5	the	the	DET
gujaf-21	93	6	mandatory	mandatory	ADJ
gujaf-21	93	7	compliance	compliance	NOUN
gujaf-21	93	8	with	with	ADP
gujaf-21	93	9	code	code	NOUN
gujaf-21	93	10	of	of	ADP
gujaf-21	93	11	corporate	corporate	ADJ
gujaf-21	93	12	governance	governance	NOUN
gujaf-21	93	13	in	in	ADP
gujaf-21	93	14	2011	2011	NUM
gujaf-21	93	15	as	as	ADV
gujaf-21	93	16	well	well	ADV
gujaf-21	93	17	as	as	ADP
gujaf-21	93	18	mandatory	mandatory	ADJ
gujaf-21	93	19	adoption	adoption	NOUN
gujaf-21	93	20	of	of	ADP
gujaf-21	93	21	international	international	ADJ
gujaf-21	93	22	financial	financial	ADJ
gujaf-21	93	23	reporting	reporting	NOUN
gujaf-21	93	24	standard	standard	NOUN
gujaf-21	93	25	in	in	ADP
gujaf-21	93	26	2012	2012	NUM
gujaf-21	93	27	.	.	PUNCT
gujaf-21	94	1	the	the	DET
gujaf-21	94	2	study	study	NOUN
gujaf-21	94	3	used	use	VERB
gujaf-21	94	4	content	content	NOUN
gujaf-21	94	5	analysis	analysis	NOUN
gujaf-21	94	6	in	in	ADP
gujaf-21	94	7	collecting	collect	VERB
gujaf-21	94	8	the	the	DET
gujaf-21	94	9	data	datum	NOUN
gujaf-21	94	10	related	relate	VERB
gujaf-21	94	11	to	to	ADP
gujaf-21	94	12	gri	gri	PROPN
gujaf-21	94	13	disclosure	disclosure	NOUN
gujaf-21	94	14	and	and	CCONJ
gujaf-21	94	15	weighted	weight	VERB
gujaf-21	94	16	disclosure	disclosure	NOUN
gujaf-21	94	17	approach	approach	NOUN
gujaf-21	94	18	was	be	AUX
gujaf-21	94	19	adopted	adopt	VERB
gujaf-21	94	20	to	to	PART
gujaf-21	94	21	capture	capture	VERB
gujaf-21	94	22	the	the	DET
gujaf-21	94	23	extent	extent	NOUN
gujaf-21	94	24	of	of	ADP
gujaf-21	94	25	disclosure	disclosure	NOUN
gujaf-21	94	26	among	among	ADP
gujaf-21	94	27	the	the	DET
gujaf-21	94	28	selected	select	VERB
gujaf-21	94	29	companies	company	NOUN
gujaf-21	94	30	.	.	PUNCT
gujaf-21	95	1	in	in	ADP
gujaf-21	95	2	this	this	DET
gujaf-21	95	3	method	method	NOUN
gujaf-21	95	4	the	the	DET
gujaf-21	95	5	level	level	NOUN
gujaf-21	95	6	of	of	ADP
gujaf-21	95	7	disclosure	disclosure	NOUN
gujaf-21	95	8	of	of	ADP
gujaf-21	95	9	a	a	DET
gujaf-21	95	10	particular	particular	ADJ
gujaf-21	95	11	item	item	NOUN
gujaf-21	95	12	was	be	AUX
gujaf-21	95	13	ranked	rank	VERB
gujaf-21	95	14	0	0	NUM
gujaf-21	95	15	,	,	PUNCT
gujaf-21	95	16	1	1	NUM
gujaf-21	95	17	and	and	CCONJ
gujaf-21	95	18	2	2	NUM
gujaf-21	95	19	points	point	NOUN
gujaf-21	95	20	.	.	PUNCT
gujaf-21	96	1	gujaf	gujaf	NOUN
gujaf-21	96	2	:	:	PUNCT
gujaf-21	96	3	gusau	gusau	PROPN
gujaf-21	96	4	journal	journal	NOUN
gujaf-21	96	5	of	of	ADP
gujaf-21	96	6	accounting	accounting	NOUN
gujaf-21	96	7	and	and	CCONJ
gujaf-21	96	8	finance	finance	NOUN
gujaf-21	96	9	,	,	PUNCT
gujaf-21	96	10	vol	vol	NOUN
gujaf-21	96	11	.	.	PUNCT
gujaf-21	97	1	i	i	PRON
gujaf-21	97	2	,	,	PUNCT
gujaf-21	97	3	issue	issue	NOUN
gujaf-21	97	4	1	1	NUM
gujaf-21	97	5	,	,	PUNCT
gujaf-21	97	6	april	april	PROPN
gujaf-21	97	7	,	,	PUNCT
gujaf-21	97	8	2020	2020	NUM
gujaf-21	97	9	issn	issn	VERB
gujaf-21	97	10	2756	2756	NUM
gujaf-21	97	11	-	-	PUNCT
gujaf-21	97	12	665x	665x	NOUN
gujaf-21	97	13	6	6	NUM
gujaf-21	97	14	two	two	NUM
gujaf-21	97	15	points	point	NOUN
gujaf-21	97	16	was	be	AUX
gujaf-21	97	17	given	give	VERB
gujaf-21	97	18	to	to	ADP
gujaf-21	97	19	companies	company	NOUN
gujaf-21	97	20	that	that	PRON
gujaf-21	97	21	fully	fully	ADV
gujaf-21	97	22	disclosed	disclose	VERB
gujaf-21	97	23	an	an	DET
gujaf-21	97	24	item	item	NOUN
gujaf-21	97	25	of	of	ADP
gujaf-21	97	26	disclosure	disclosure	NOUN
gujaf-21	97	27	,	,	PUNCT
gujaf-21	97	28	one	one	NUM
gujaf-21	97	29	point	point	NOUN
gujaf-21	97	30	was	be	AUX
gujaf-21	97	31	given	give	VERB
gujaf-21	97	32	for	for	ADP
gujaf-21	97	33	partial	partial	ADJ
gujaf-21	97	34	disclosure	disclosure	NOUN
gujaf-21	97	35	,	,	PUNCT
gujaf-21	97	36	while	while	SCONJ
gujaf-21	97	37	zero	zero	NUM
gujaf-21	97	38	was	be	AUX
gujaf-21	97	39	given	give	VERB
gujaf-21	97	40	to	to	ADP
gujaf-21	97	41	companies	company	NOUN
gujaf-21	97	42	that	that	PRON
gujaf-21	97	43	did	do	AUX
gujaf-21	97	44	not	not	PART
gujaf-21	97	45	disclose	disclose	VERB
gujaf-21	97	46	an	an	DET
gujaf-21	97	47	item	item	NOUN
gujaf-21	97	48	of	of	ADP
gujaf-21	97	49	disclosure	disclosure	NOUN
gujaf-21	97	50	in	in	ADP
gujaf-21	97	51	their	their	PRON
gujaf-21	97	52	annual	annual	ADJ
gujaf-21	97	53	report	report	NOUN
gujaf-21	97	54	and	and	CCONJ
gujaf-21	97	55	accounts	account	NOUN
gujaf-21	97	56	.	.	PUNCT
gujaf-21	98	1	therefore	therefore	ADV
gujaf-21	98	2	,	,	PUNCT
gujaf-21	98	3	the	the	DET
gujaf-21	98	4	score	score	NOUN
gujaf-21	98	5	for	for	ADP
gujaf-21	98	6	each	each	DET
gujaf-21	98	7	company	company	NOUN
gujaf-21	98	8	is	be	AUX
gujaf-21	98	9	the	the	DET
gujaf-21	98	10	proportion	proportion	NOUN
gujaf-21	98	11	of	of	ADP
gujaf-21	98	12	the	the	DET
gujaf-21	98	13	points	point	NOUN
gujaf-21	98	14	scored	score	VERB
gujaf-21	98	15	to	to	ADP
gujaf-21	98	16	the	the	DET
gujaf-21	98	17	total	total	ADJ
gujaf-21	98	18	points	point	NOUN
gujaf-21	98	19	essential	essential	ADJ
gujaf-21	98	20	to	to	PART
gujaf-21	98	21	meet	meet	VERB
gujaf-21	98	22	the	the	DET
gujaf-21	98	23	voluntary	voluntary	ADJ
gujaf-21	98	24	disclosure	disclosure	NOUN
gujaf-21	98	25	requirement	requirement	NOUN
gujaf-21	98	26	as	as	SCONJ
gujaf-21	98	27	stated	state	VERB
gujaf-21	98	28	in	in	ADP
gujaf-21	98	29	the	the	DET
gujaf-21	98	30	formula	formula	NOUN
gujaf-21	98	31	below	below	ADV
gujaf-21	98	32	:	:	PUNCT
gujaf-21	98	33			X
gujaf-21	98	34			X
gujaf-21	99	1			NUM
gujaf-21	100	1			NUM
gujaf-21	100	2			PRON
gujaf-21	101	1			NOUN
gujaf-21	101	2	n	n	INTJ
gujaf-21	102	1	i	i	PRON
gujaf-21	102	2	m	m	VERB
gujaf-21	103	1	i	i	PRON
gujaf-21	103	2	j	j	NOUN
gujaf-21	103	3	dim	dim	ADJ
gujaf-21	103	4	dit	dit	NOUN
gujaf-21	103	5	cs	cs	PROPN
gujaf-21	103	6	1	1	NUM
gujaf-21	103	7	1	1	NUM
gujaf-21	103	8	where	where	SCONJ
gujaf-21	103	9	:	:	PUNCT
gujaf-21	103	10	csj	csj	NOUN
gujaf-21	103	11	=	=	PUNCT
gujaf-21	103	12	total	total	ADJ
gujaf-21	103	13	compliance	compliance	NOUN
gujaf-21	103	14	scored	score	VERB
gujaf-21	103	15	by	by	ADP
gujaf-21	103	16	a	a	DET
gujaf-21	103	17	company	company	NOUN
gujaf-21	103	18	.	.	PUNCT
gujaf-21	104	1	t	t	NOUN
gujaf-21	104	2	=	=	PUNCT
gujaf-21	104	3	total	total	ADJ
gujaf-21	104	4	number	number	NOUN
gujaf-21	104	5	of	of	ADP
gujaf-21	104	6	points	point	NOUN
gujaf-21	104	7	scored	score	VERB
gujaf-21	104	8	.	.	PUNCT
gujaf-21	105	1	j	j	PROPN
gujaf-21	105	2	=	=	PROPN
gujaf-21	105	3	company	company	PROPN
gujaf-21	105	4	under	under	ADP
gujaf-21	105	5	study	study	NOUN
gujaf-21	105	6	.	.	PUNCT
gujaf-21	106	1	m	m	VERB
gujaf-21	106	2	=	=	NOUN
gujaf-21	107	1	total	total	ADJ
gujaf-21	107	2	points	point	NOUN
gujaf-21	107	3	essential	essential	ADJ
gujaf-21	107	4	to	to	PART
gujaf-21	107	5	meet	meet	VERB
gujaf-21	107	6	the	the	DET
gujaf-21	107	7	disclosure	disclosure	NOUN
gujaf-21	107	8	requirements	requirement	NOUN
gujaf-21	107	9	.	.	PUNCT
gujaf-21	108	1	to	to	PART
gujaf-21	108	2	test	test	VERB
gujaf-21	108	3	the	the	DET
gujaf-21	108	4	level	level	NOUN
gujaf-21	108	5	of	of	ADP
gujaf-21	108	6	compliance	compliance	NOUN
gujaf-21	108	7	based	base	VERB
gujaf-21	108	8	on	on	ADP
gujaf-21	108	9	firm	firm	ADJ
gujaf-21	108	10	characteristics	characteristic	NOUN
gujaf-21	108	11	,	,	PUNCT
gujaf-21	108	12	the	the	DET
gujaf-21	108	13	companies	company	NOUN
gujaf-21	108	14	were	be	AUX
gujaf-21	108	15	portioned	portion	VERB
gujaf-21	108	16	according	accord	VERB
gujaf-21	108	17	to	to	ADP
gujaf-21	108	18	size	size	NOUN
gujaf-21	108	19	,	,	PUNCT
gujaf-21	108	20	profitability	profitability	NOUN
gujaf-21	108	21	and	and	CCONJ
gujaf-21	108	22	quality	quality	NOUN
gujaf-21	108	23	of	of	ADP
gujaf-21	108	24	audit	audit	NOUN
gujaf-21	108	25	.	.	PUNCT
gujaf-21	109	1	total	total	ADJ
gujaf-21	109	2	assets	asset	NOUN
gujaf-21	109	3	were	be	AUX
gujaf-21	109	4	used	use	VERB
gujaf-21	109	5	to	to	PART
gujaf-21	109	6	partition	partition	VERB
gujaf-21	109	7	the	the	DET
gujaf-21	109	8	companies	company	NOUN
gujaf-21	109	9	into	into	ADP
gujaf-21	109	10	large	large	ADJ
gujaf-21	109	11	and	and	CCONJ
gujaf-21	109	12	small	small	ADJ
gujaf-21	109	13	.	.	PUNCT
gujaf-21	110	1	companies	company	NOUN
gujaf-21	110	2	with	with	ADP
gujaf-21	110	3	the	the	DET
gujaf-21	110	4	total	total	ADJ
gujaf-21	110	5	assets	asset	NOUN
gujaf-21	110	6	above	above	ADP
gujaf-21	110	7	mean	mean	VERB
gujaf-21	110	8	were	be	AUX
gujaf-21	110	9	considered	consider	VERB
gujaf-21	110	10	large	large	ADJ
gujaf-21	110	11	,	,	PUNCT
gujaf-21	110	12	while	while	SCONJ
gujaf-21	110	13	those	those	PRON
gujaf-21	110	14	with	with	ADP
gujaf-21	110	15	total	total	ADJ
gujaf-21	110	16	assets	asset	NOUN
gujaf-21	110	17	below	below	ADP
gujaf-21	110	18	the	the	DET
gujaf-21	110	19	mean	mean	NOUN
gujaf-21	110	20	were	be	AUX
gujaf-21	110	21	considered	consider	VERB
gujaf-21	110	22	small	small	ADJ
gujaf-21	110	23	.	.	PUNCT
gujaf-21	111	1	return	return	VERB
gujaf-21	111	2	on	on	ADP
gujaf-21	111	3	assets	asset	NOUN
gujaf-21	111	4	(	(	PUNCT
gujaf-21	111	5	roa	roa	NOUN
gujaf-21	111	6	)	)	PUNCT
gujaf-21	111	7	was	be	AUX
gujaf-21	111	8	used	use	VERB
gujaf-21	111	9	to	to	PART
gujaf-21	111	10	partition	partition	VERB
gujaf-21	111	11	the	the	DET
gujaf-21	111	12	companies	company	NOUN
gujaf-21	111	13	into	into	ADP
gujaf-21	111	14	high	high	ADJ
gujaf-21	111	15	profitable	profitable	ADJ
gujaf-21	111	16	and	and	CCONJ
gujaf-21	111	17	low	low	ADJ
gujaf-21	111	18	profitable	profitable	ADJ
gujaf-21	111	19	companies	company	NOUN
gujaf-21	111	20	.	.	PUNCT
gujaf-21	112	1	companies	company	NOUN
gujaf-21	112	2	with	with	ADP
gujaf-21	112	3	the	the	DET
gujaf-21	112	4	roa	roa	NOUN
gujaf-21	112	5	above	above	ADP
gujaf-21	112	6	average	average	NOUN
gujaf-21	112	7	were	be	AUX
gujaf-21	112	8	considered	consider	VERB
gujaf-21	112	9	high	high	ADJ
gujaf-21	112	10	profitable	profitable	ADJ
gujaf-21	112	11	companies	company	NOUN
gujaf-21	112	12	,	,	PUNCT
gujaf-21	112	13	while	while	SCONJ
gujaf-21	112	14	those	those	PRON
gujaf-21	112	15	with	with	ADP
gujaf-21	112	16	roa	roa	PROPN
gujaf-21	112	17	below	below	ADP
gujaf-21	112	18	the	the	DET
gujaf-21	112	19	average	average	NOUN
gujaf-21	112	20	were	be	AUX
gujaf-21	112	21	considered	consider	VERB
gujaf-21	112	22	low	low	ADJ
gujaf-21	112	23	profitable	profitable	ADJ
gujaf-21	112	24	companies	company	NOUN
gujaf-21	112	25	.	.	PUNCT
gujaf-21	113	1	regarding	regard	VERB
gujaf-21	113	2	the	the	DET
gujaf-21	113	3	quality	quality	NOUN
gujaf-21	113	4	of	of	ADP
gujaf-21	113	5	the	the	DET
gujaf-21	113	6	audit	audit	NOUN
gujaf-21	113	7	,	,	PUNCT
gujaf-21	113	8	companies	company	NOUN
gujaf-21	113	9	are	be	AUX
gujaf-21	113	10	considered	consider	VERB
gujaf-21	113	11	as	as	ADP
gujaf-21	113	12	companies	company	NOUN
gujaf-21	113	13	with	with	ADP
gujaf-21	113	14	high	high	ADJ
gujaf-21	113	15	audit	audit	NOUN
gujaf-21	113	16	quality	quality	NOUN
gujaf-21	113	17	if	if	SCONJ
gujaf-21	113	18	been	be	AUX
gujaf-21	113	19	audited	audit	VERB
gujaf-21	113	20	by	by	ADP
gujaf-21	113	21	big-4	big-4	VERB
gujaf-21	113	22	auditing	auditing	NOUN
gujaf-21	113	23	firms	firm	NOUN
gujaf-21	113	24	,	,	PUNCT
gujaf-21	113	25	while	while	SCONJ
gujaf-21	113	26	those	those	PRON
gujaf-21	113	27	audited	audit	VERB
gujaf-21	113	28	by	by	ADP
gujaf-21	113	29	firms	firm	NOUN
gujaf-21	113	30	that	that	PRON
gujaf-21	113	31	are	be	AUX
gujaf-21	113	32	not	not	PART
gujaf-21	113	33	big-4	big-4	ADV
gujaf-21	113	34	are	be	AUX
gujaf-21	113	35	considered	consider	VERB
gujaf-21	113	36	companies	company	NOUN
gujaf-21	113	37	with	with	ADP
gujaf-21	113	38	low	low	ADJ
gujaf-21	113	39	audit	audit	NOUN
gujaf-21	113	40	quality	quality	NOUN
gujaf-21	113	41	.	.	PUNCT
gujaf-21	114	1	4	4	X
gujaf-21	114	2	.	.	X
gujaf-21	114	3	empirical	empirical	ADJ
gujaf-21	114	4	results	result	NOUN
gujaf-21	114	5	in	in	ADP
gujaf-21	114	6	this	this	DET
gujaf-21	114	7	segment	segment	NOUN
gujaf-21	114	8	,	,	PUNCT
gujaf-21	114	9	data	datum	NOUN
gujaf-21	114	10	analyses	analysis	NOUN
gujaf-21	114	11	and	and	CCONJ
gujaf-21	114	12	discussions	discussion	NOUN
gujaf-21	114	13	related	relate	VERB
gujaf-21	114	14	to	to	ADP
gujaf-21	114	15	the	the	DET
gujaf-21	114	16	objective	objective	NOUN
gujaf-21	114	17	of	of	ADP
gujaf-21	114	18	the	the	DET
gujaf-21	114	19	study	study	NOUN
gujaf-21	114	20	were	be	AUX
gujaf-21	114	21	presented	present	VERB
gujaf-21	114	22	.	.	PUNCT
gujaf-21	115	1	descriptive	descriptive	ADJ
gujaf-21	115	2	statistics	statistic	NOUN
gujaf-21	115	3	this	this	DET
gujaf-21	115	4	study	study	NOUN
gujaf-21	115	5	was	be	AUX
gujaf-21	115	6	aimed	aim	VERB
gujaf-21	115	7	at	at	ADP
gujaf-21	115	8	assessing	assess	VERB
gujaf-21	115	9	the	the	DET
gujaf-21	115	10	level	level	NOUN
gujaf-21	115	11	of	of	ADP
gujaf-21	115	12	compliance	compliance	NOUN
gujaf-21	115	13	with	with	ADP
gujaf-21	115	14	the	the	DET
gujaf-21	115	15	sustainability	sustainability	NOUN
gujaf-21	115	16	disclosure	disclosure	NOUN
gujaf-21	115	17	requirement	requirement	NOUN
gujaf-21	115	18	by	by	ADP
gujaf-21	115	19	oil	oil	NOUN
gujaf-21	115	20	and	and	CCONJ
gujaf-21	115	21	gas	gas	NOUN
gujaf-21	115	22	listed	list	VERB
gujaf-21	115	23	companies	company	NOUN
gujaf-21	115	24	in	in	ADP
gujaf-21	115	25	nigeria	nigeria	PROPN
gujaf-21	115	26	.	.	PUNCT
gujaf-21	116	1	table	table	NOUN
gujaf-21	116	2	2	2	NUM
gujaf-21	116	3	presents	present	VERB
gujaf-21	116	4	descriptive	descriptive	ADJ
gujaf-21	116	5	analysis	analysis	NOUN
gujaf-21	116	6	of	of	ADP
gujaf-21	116	7	sustainability	sustainability	NOUN
gujaf-21	116	8	disclosure	disclosure	NOUN
gujaf-21	116	9	compliance	compliance	NOUN
gujaf-21	116	10	by	by	ADP
gujaf-21	116	11	the	the	DET
gujaf-21	116	12	sampled	sample	VERB
gujaf-21	116	13	gujaf	gujaf	NOUN
gujaf-21	116	14	:	:	PUNCT
gujaf-21	116	15	gusau	gusau	PROPN
gujaf-21	116	16	journal	journal	NOUN
gujaf-21	116	17	of	of	ADP
gujaf-21	116	18	accounting	accounting	NOUN
gujaf-21	116	19	and	and	CCONJ
gujaf-21	116	20	finance	finance	NOUN
gujaf-21	116	21	,	,	PUNCT
gujaf-21	116	22	vol	vol	NOUN
gujaf-21	116	23	.	.	PUNCT
gujaf-21	117	1	i	i	PRON
gujaf-21	117	2	,	,	PUNCT
gujaf-21	117	3	issue	issue	NOUN
gujaf-21	117	4	1	1	NUM
gujaf-21	117	5	,	,	PUNCT
gujaf-21	117	6	april	april	PROPN
gujaf-21	117	7	,	,	PUNCT
gujaf-21	117	8	2020	2020	NUM
gujaf-21	117	9	issn	issn	VERB
gujaf-21	117	10	2756	2756	NUM
gujaf-21	117	11	-	-	PUNCT
gujaf-21	117	12	665x	665x	NOUN
gujaf-21	117	13	7	7	NUM
gujaf-21	117	14	companies	company	NOUN
gujaf-21	117	15	for	for	ADP
gujaf-21	117	16	the	the	DET
gujaf-21	117	17	period	period	NOUN
gujaf-21	117	18	of	of	ADP
gujaf-21	117	19	the	the	DET
gujaf-21	117	20	study	study	NOUN
gujaf-21	117	21	(	(	PUNCT
gujaf-21	117	22	2012	2012	NUM
gujaf-21	117	23	–	–	PUNCT
gujaf-21	117	24	2016	2016	NUM
gujaf-21	117	25	)	)	PUNCT
gujaf-21	117	26	.	.	PUNCT
gujaf-21	118	1	the	the	DET
gujaf-21	118	2	result	result	NOUN
gujaf-21	118	3	shows	show	VERB
gujaf-21	118	4	that	that	SCONJ
gujaf-21	118	5	the	the	DET
gujaf-21	118	6	minimum	minimum	ADJ
gujaf-21	118	7	compliance	compliance	NOUN
gujaf-21	118	8	was	be	AUX
gujaf-21	118	9	0.500	0.500	NUM
gujaf-21	118	10	,	,	PUNCT
gujaf-21	118	11	while	while	SCONJ
gujaf-21	118	12	average	average	ADJ
gujaf-21	118	13	and	and	CCONJ
gujaf-21	118	14	maximum	maximum	ADJ
gujaf-21	118	15	compliance	compliance	NOUN
gujaf-21	118	16	0.996	0.996	NUM
gujaf-21	118	17	and	and	CCONJ
gujaf-21	118	18	1.417	1.417	NUM
gujaf-21	118	19	respectively	respectively	ADV
gujaf-21	118	20	.	.	PUNCT
gujaf-21	119	1	table1	table1	PROPN
gujaf-21	119	2	:	:	PUNCT
gujaf-21	119	3	descriptive	descriptive	ADJ
gujaf-21	119	4	statistics	statistic	NOUN
gujaf-21	119	5	of	of	ADP
gujaf-21	119	6	the	the	DET
gujaf-21	119	7	sustainability	sustainability	NOUN
gujaf-21	119	8	disclosure	disclosure	NOUN
gujaf-21	119	9	compliance	compliance	NOUN
gujaf-21	119	10	gri	gri	NOUN
gujaf-21	119	11	2012	2012	NUM
gujaf-21	119	12	2013	2013	NUM
gujaf-21	119	13	2014	2014	NUM
gujaf-21	119	14	2015	2015	NUM
gujaf-21	119	15	2016	2016	NUM
gujaf-21	119	16	all	all	PRON
gujaf-21	119	17	mean	mean	VERB
gujaf-21	119	18	0.948	0.948	NUM
gujaf-21	119	19	1.000	1.000	NUM
gujaf-21	119	20	1.000	1.000	NUM
gujaf-21	119	21	1.000	1.000	NUM
gujaf-21	119	22	1.031	1.031	NUM
gujaf-21	119	23	0.996	0.996	NUM
gujaf-21	119	24	std	std	NOUN
gujaf-21	119	25	.	.	PUNCT
gujaf-21	119	26	dev	dev	PROPN
gujaf-21	119	27	.	.	PROPN
gujaf-21	120	1	0.302	0.302	NUM
gujaf-21	120	2	0.321	0.321	NUM
gujaf-21	120	3	0.299	0.299	NUM
gujaf-21	120	4	0.295	0.295	NUM
gujaf-21	120	5	0.305	0.305	NUM
gujaf-21	120	6	0.290	0.290	NUM
gujaf-21	120	7	min	min	NOUN
gujaf-21	120	8	0.500	0.500	NUM
gujaf-21	120	9	0.500	0.500	NUM
gujaf-21	120	10	0.500	0.500	NUM
gujaf-21	120	11	0.583	0.583	NUM
gujaf-21	120	12	0.583	0.583	NUM
gujaf-21	120	13	0.500	0.500	NUM
gujaf-21	120	14	max	max	PROPN
gujaf-21	120	15	1.250	1.250	NUM
gujaf-21	120	16	1.250	1.250	NUM
gujaf-21	120	17	1.250	1.250	NUM
gujaf-21	120	18	1.417	1.417	NUM
gujaf-21	120	19	1.417	1.417	NUM
gujaf-21	120	20	1.417	1.417	NUM
gujaf-21	120	21	source	source	NOUN
gujaf-21	120	22	:	:	PUNCT
gujaf-21	120	23	authors	author	NOUN
gujaf-21	120	24	compilation	compilation	NOUN
gujaf-21	120	25	,	,	PUNCT
gujaf-21	120	26	2020	2020	NUM
gujaf-21	120	27	the	the	DET
gujaf-21	120	28	yearly	yearly	ADJ
gujaf-21	120	29	analyses	analysis	NOUN
gujaf-21	120	30	of	of	ADP
gujaf-21	120	31	summary	summary	NOUN
gujaf-21	120	32	statistics	statistic	NOUN
gujaf-21	120	33	reveal	reveal	VERB
gujaf-21	120	34	continuous	continuous	ADJ
gujaf-21	120	35	improvement	improvement	NOUN
gujaf-21	120	36	in	in	ADP
gujaf-21	120	37	the	the	DET
gujaf-21	120	38	mean	mean	ADJ
gujaf-21	120	39	compliance	compliance	NOUN
gujaf-21	120	40	for	for	ADP
gujaf-21	120	41	the	the	DET
gujaf-21	120	42	period	period	NOUN
gujaf-21	120	43	of	of	ADP
gujaf-21	120	44	study	study	NOUN
gujaf-21	120	45	.	.	PUNCT
gujaf-21	121	1	the	the	DET
gujaf-21	121	2	average	average	ADJ
gujaf-21	121	3	compliance	compliance	NOUN
gujaf-21	121	4	level	level	NOUN
gujaf-21	121	5	with	with	ADP
gujaf-21	121	6	gri	gri	PROPN
gujaf-21	121	7	was	be	AUX
gujaf-21	121	8	0.948	0.948	NUM
gujaf-21	121	9	in	in	ADP
gujaf-21	121	10	2012	2012	NUM
gujaf-21	121	11	,	,	PUNCT
gujaf-21	121	12	1.000	1.000	NUM
gujaf-21	121	13	in	in	ADP
gujaf-21	121	14	2013	2013	NUM
gujaf-21	121	15	,	,	PUNCT
gujaf-21	121	16	2014	2014	NUM
gujaf-21	121	17	,	,	PUNCT
gujaf-21	121	18	2015	2015	NUM
gujaf-21	121	19	,	,	PUNCT
gujaf-21	121	20	and	and	CCONJ
gujaf-21	121	21	1.031	1.031	NUM
gujaf-21	121	22	for	for	ADP
gujaf-21	121	23	2016	2016	NUM
gujaf-21	121	24	.	.	PUNCT
gujaf-21	122	1	the	the	DET
gujaf-21	122	2	average	average	ADJ
gujaf-21	122	3	compliance	compliance	NOUN
gujaf-21	122	4	level	level	NOUN
gujaf-21	122	5	with	with	ADP
gujaf-21	122	6	gri	gri	NOUN
gujaf-21	122	7	for	for	ADP
gujaf-21	122	8	the	the	DET
gujaf-21	122	9	period	period	NOUN
gujaf-21	122	10	under	under	ADP
gujaf-21	122	11	review	review	NOUN
gujaf-21	122	12	was	be	AUX
gujaf-21	122	13	0.996	0.996	NUM
gujaf-21	122	14	.	.	PUNCT
gujaf-21	123	1	the	the	DET
gujaf-21	123	2	maximum	maximum	ADJ
gujaf-21	123	3	level	level	NOUN
gujaf-21	123	4	of	of	ADP
gujaf-21	123	5	compliance	compliance	NOUN
gujaf-21	123	6	with	with	ADP
gujaf-21	123	7	gri	gri	PROPN
gujaf-21	123	8	stands	stand	VERB
gujaf-21	123	9	at	at	ADP
gujaf-21	123	10	1.417	1.417	NUM
gujaf-21	123	11	while	while	SCONJ
gujaf-21	123	12	the	the	DET
gujaf-21	123	13	weakest	weak	ADJ
gujaf-21	123	14	level	level	NOUN
gujaf-21	123	15	of	of	ADP
gujaf-21	123	16	compliance	compliance	NOUN
gujaf-21	123	17	was	be	AUX
gujaf-21	123	18	0.500	0.500	NUM
gujaf-21	123	19	.	.	PUNCT
gujaf-21	124	1	the	the	DET
gujaf-21	124	2	standard	standard	ADJ
gujaf-21	124	3	deviation	deviation	NOUN
gujaf-21	124	4	of	of	ADP
gujaf-21	124	5	0.290	0.290	NUM
gujaf-21	124	6	indicates	indicate	VERB
gujaf-21	124	7	lower	low	ADJ
gujaf-21	124	8	variation	variation	NOUN
gujaf-21	124	9	of	of	ADP
gujaf-21	124	10	compliance	compliance	NOUN
gujaf-21	124	11	across	across	ADP
gujaf-21	124	12	study	study	NOUN
gujaf-21	124	13	period	period	NOUN
gujaf-21	124	14	.	.	PUNCT
gujaf-21	125	1	table	table	NOUN
gujaf-21	125	2	2	2	NUM
gujaf-21	125	3	compliance	compliance	NOUN
gujaf-21	125	4	based	base	VERB
gujaf-21	125	5	on	on	ADP
gujaf-21	125	6	disclosure	disclosure	NOUN
gujaf-21	125	7	type	type	NOUN
gujaf-21	125	8	disclosure	disclosure	NOUN
gujaf-21	125	9	type	type	NOUN
gujaf-21	125	10	n	n	PRON
gujaf-21	125	11	mean	mean	VERB
gujaf-21	125	12	std	std	PROPN
gujaf-21	125	13	.	.	PROPN
gujaf-21	126	1	dev	dev	PROPN
gujaf-21	126	2	.	.	PUNCT
gujaf-21	127	1	min	min	PROPN
gujaf-21	127	2	max	max	PROPN
gujaf-21	127	3	t	t	PROPN
gujaf-21	127	4	-	-	PUNCT
gujaf-21	127	5	stat	stat	NOUN
gujaf-21	127	6	pvalue	pvalue	NOUN
gujaf-21	127	7	category	category	NOUN
gujaf-21	127	8	a	a	PRON
gujaf-21	127	9	40	40	NUM
gujaf-21	127	10	1.188	1.188	NUM
gujaf-21	127	11	0.563	0.563	NUM
gujaf-21	127	12	0.00	0.00	NUM
gujaf-21	127	13	0	0	NUM
gujaf-21	127	14	1.50	1.50	NUM
gujaf-21	127	15	0	0	NUM
gujaf-21	127	16	3.757	3.757	NUM
gujaf-21	127	17	8	8	NUM
gujaf-21	127	18	0.0006	0.0006	NUM
gujaf-21	127	19	category	category	NOUN
gujaf-21	127	20	b	b	NUM
gujaf-21	127	21	40	40	NUM
gujaf-21	127	22	0.958	0.958	NUM
gujaf-21	127	23	0.250	0.250	NUM
gujaf-21	127	24	0.60	0.60	NUM
gujaf-21	127	25	0	0	NUM
gujaf-21	127	26	1.40	1.40	NUM
gujaf-21	127	27	0	0	NUM
gujaf-21	127	28	category	category	NOUN
gujaf-21	127	29	a	a	DET
gujaf-21	127	30	=	=	X
gujaf-21	127	31	strategy	strategy	NOUN
gujaf-21	127	32	and	and	CCONJ
gujaf-21	127	33	analysis	analysis	NOUN
gujaf-21	127	34	based	base	VERB
gujaf-21	127	35	disclosure	disclosure	NOUN
gujaf-21	127	36	category	category	NOUN
gujaf-21	127	37	b	b	NOUN
gujaf-21	127	38	=	=	NOUN
gujaf-21	127	39	company	company	NOUN
gujaf-21	127	40	profile	profile	NOUN
gujaf-21	127	41	based	base	VERB
gujaf-21	127	42	disclosure	disclosure	NOUN
gujaf-21	127	43	table	table	NOUN
gujaf-21	127	44	2	2	NUM
gujaf-21	127	45	presents	present	VERB
gujaf-21	127	46	the	the	DET
gujaf-21	127	47	summary	summary	NOUN
gujaf-21	127	48	statistics	statistic	NOUN
gujaf-21	127	49	analyses	analyse	VERB
gujaf-21	127	50	on	on	ADP
gujaf-21	127	51	extant	extant	ADJ
gujaf-21	127	52	of	of	ADP
gujaf-21	127	53	compliance	compliance	NOUN
gujaf-21	127	54	with	with	ADP
gujaf-21	127	55	gri	gri	PROPN
gujaf-21	127	56	when	when	SCONJ
gujaf-21	127	57	the	the	DET
gujaf-21	127	58	requirements	requirement	NOUN
gujaf-21	127	59	are	be	AUX
gujaf-21	127	60	partitioned	partition	VERB
gujaf-21	127	61	into	into	ADP
gujaf-21	127	62	strategy	strategy	NOUN
gujaf-21	127	63	and	and	CCONJ
gujaf-21	127	64	analysis	analysis	NOUN
gujaf-21	127	65	(	(	PUNCT
gujaf-21	127	66	category	category	NOUN
gujaf-21	127	67	a	a	NOUN
gujaf-21	127	68	)	)	PUNCT
gujaf-21	127	69	and	and	CCONJ
gujaf-21	127	70	organizational	organizational	ADJ
gujaf-21	127	71	profile	profile	NOUN
gujaf-21	127	72	(	(	PUNCT
gujaf-21	127	73	category	category	NOUN
gujaf-21	127	74	b	b	NOUN
gujaf-21	127	75	)	)	PUNCT
gujaf-21	127	76	.	.	PUNCT
gujaf-21	128	1	the	the	DET
gujaf-21	128	2	results	result	NOUN
gujaf-21	128	3	presented	present	VERB
gujaf-21	128	4	shows	show	VERB
gujaf-21	128	5	higher	high	ADJ
gujaf-21	128	6	compliance	compliance	NOUN
gujaf-21	128	7	with	with	ADP
gujaf-21	128	8	category	category	NOUN
gujaf-21	128	9	a	a	DET
gujaf-21	128	10	requirements	requirement	NOUN
gujaf-21	128	11	than	than	ADP
gujaf-21	128	12	that	that	PRON
gujaf-21	128	13	of	of	ADP
gujaf-21	128	14	category	category	PROPN
gujaf-21	128	15	b.	b.	PROPN
gujaf-21	129	1	that	that	PRON
gujaf-21	129	2	is	be	AUX
gujaf-21	129	3	to	to	PART
gujaf-21	129	4	say	say	VERB
gujaf-21	129	5	,	,	PUNCT
gujaf-21	129	6	the	the	DET
gujaf-21	129	7	average	average	ADJ
gujaf-21	129	8	compliance	compliance	NOUN
gujaf-21	129	9	of	of	ADP
gujaf-21	129	10	category	category	NOUN
gujaf-21	129	11	a	a	DET
gujaf-21	129	12	companies	company	NOUN
gujaf-21	129	13	is	be	AUX
gujaf-21	129	14	1.188	1.188	NUM
gujaf-21	129	15	,	,	PUNCT
gujaf-21	129	16	while	while	SCONJ
gujaf-21	129	17	that	that	PRON
gujaf-21	129	18	of	of	ADP
gujaf-21	129	19	category	category	NOUN
gujaf-21	129	20	b	b	PROPN
gujaf-21	129	21	is	be	AUX
gujaf-21	129	22	0.958	0.958	NUM
gujaf-21	129	23	.	.	PUNCT
gujaf-21	130	1	the	the	DET
gujaf-21	130	2	mean	mean	ADJ
gujaf-21	130	3	comparison	comparison	NOUN
gujaf-21	130	4	test	test	NOUN
gujaf-21	130	5	(	(	PUNCT
gujaf-21	130	6	t	t	NOUN
gujaf-21	130	7	-	-	PUNCT
gujaf-21	130	8	test	test	NOUN
gujaf-21	130	9	)	)	PUNCT
gujaf-21	130	10	conducted	conduct	VERB
gujaf-21	130	11	on	on	ADP
gujaf-21	130	12	the	the	DET
gujaf-21	130	13	two	two	NUM
gujaf-21	130	14	categories	category	NOUN
gujaf-21	130	15	reveals	reveal	VERB
gujaf-21	130	16	a	a	DET
gujaf-21	130	17	significant	significant	ADJ
gujaf-21	130	18	difference	difference	NOUN
gujaf-21	130	19	in	in	ADP
gujaf-21	130	20	the	the	DET
gujaf-21	130	21	level	level	NOUN
gujaf-21	130	22	of	of	ADP
gujaf-21	130	23	compliance	compliance	NOUN
gujaf-21	130	24	of	of	ADP
gujaf-21	130	25	the	the	DET
gujaf-21	130	26	two	two	NUM
gujaf-21	130	27	categories	category	NOUN
gujaf-21	130	28	.	.	PUNCT
gujaf-21	131	1	gujaf	gujaf	NOUN
gujaf-21	131	2	:	:	PUNCT
gujaf-21	131	3	gusau	gusau	PROPN
gujaf-21	131	4	journal	journal	NOUN
gujaf-21	131	5	of	of	ADP
gujaf-21	131	6	accounting	accounting	NOUN
gujaf-21	131	7	and	and	CCONJ
gujaf-21	131	8	finance	finance	NOUN
gujaf-21	131	9	,	,	PUNCT
gujaf-21	131	10	vol	vol	NOUN
gujaf-21	131	11	.	.	PUNCT
gujaf-21	132	1	i	i	PRON
gujaf-21	132	2	,	,	PUNCT
gujaf-21	132	3	issue	issue	NOUN
gujaf-21	132	4	1	1	NUM
gujaf-21	132	5	,	,	PUNCT
gujaf-21	132	6	april	april	PROPN
gujaf-21	132	7	,	,	PUNCT
gujaf-21	132	8	2020	2020	NUM
gujaf-21	132	9	issn	issn	VERB
gujaf-21	132	10	2756	2756	NUM
gujaf-21	132	11	-	-	PUNCT
gujaf-21	132	12	665x	665x	NOUN
gujaf-21	132	13	8	8	NUM
gujaf-21	132	14	table	table	NOUN
gujaf-21	132	15	3	3	NUM
gujaf-21	132	16	:	:	PUNCT
gujaf-21	132	17	compliance	compliance	NOUN
gujaf-21	132	18	based	base	VERB
gujaf-21	132	19	on	on	ADP
gujaf-21	132	20	company	company	NOUN
gujaf-21	132	21	characteristics	characteristic	NOUN
gujaf-21	132	22	firm	firm	PROPN
gujaf-21	132	23	characteristics	characteristic	NOUN
gujaf-21	132	24	n=40	n=40	ADJ
gujaf-21	132	25	mean	mean	VERB
gujaf-21	132	26	t	t	NOUN
gujaf-21	132	27	-	-	PUNCT
gujaf-21	132	28	stat	stat	NOUN
gujaf-21	132	29	p	p	NOUN
gujaf-21	132	30	-	-	PUNCT
gujaf-21	132	31	value	value	NOUN
gujaf-21	132	32	size	size	NOUN
gujaf-21	132	33	big	big	ADJ
gujaf-21	132	34	20	20	NUM
gujaf-21	132	35	0.846	0.846	NUM
gujaf-21	132	36	-3.793	-3.793	PROPN
gujaf-21	132	37	*	*	PUNCT
gujaf-21	132	38	*	*	PUNCT
gujaf-21	133	1	0.0005	0.0005	NUM
gujaf-21	133	2	small	small	ADJ
gujaf-21	133	3	20	20	NUM
gujaf-21	133	4	1.146	1.146	NUM
gujaf-21	133	5	profitability	profitability	NOUN
gujaf-21	133	6	higher	high	ADJ
gujaf-21	133	7	20	20	NUM
gujaf-21	133	8	1.025	1.025	NUM
gujaf-21	133	9	0.631	0.631	NUM
gujaf-21	133	10	0.532	0.532	NUM
gujaf-21	133	11	lower	low	ADJ
gujaf-21	133	12	20	20	NUM
gujaf-21	133	13	0.967	0.967	NUM
gujaf-21	133	14	auditor	auditor	NOUN
gujaf-21	133	15	type	type	NOUN
gujaf-21	133	16	big	big	ADJ
gujaf-21	133	17	4	4	NUM
gujaf-21	133	18	29	29	NUM
gujaf-21	133	19	0.902	0.902	NUM
gujaf-21	133	20	1.278	1.278	NUM
gujaf-21	133	21	0.209	0.209	NUM
gujaf-21	133	22	non	non	ADJ
gujaf-21	133	23	-	-	ADJ
gujaf-21	133	24	big	big	ADJ
gujaf-21	133	25	4	4	NUM
gujaf-21	133	26	11	11	NUM
gujaf-21	133	27	1.032	1.032	NUM
gujaf-21	133	28	source	source	NOUN
gujaf-21	133	29	:	:	PUNCT
gujaf-21	133	30	stata	stata	PROPN
gujaf-21	133	31	output	output	NOUN
gujaf-21	133	32	,	,	PUNCT
gujaf-21	133	33	2020	2020	NUM
gujaf-21	133	34	the	the	DET
gujaf-21	133	35	extent	extent	NOUN
gujaf-21	133	36	of	of	ADP
gujaf-21	133	37	compliance	compliance	NOUN
gujaf-21	133	38	with	with	ADP
gujaf-21	133	39	sustainability	sustainability	NOUN
gujaf-21	133	40	disclosure	disclosure	NOUN
gujaf-21	133	41	based	base	VERB
gujaf-21	133	42	on	on	ADP
gujaf-21	133	43	companies	company	NOUN
gujaf-21	133	44	’	'	PUNCT
gujaf-21	133	45	characteristics	characteristic	NOUN
gujaf-21	133	46	was	be	AUX
gujaf-21	133	47	tested	test	VERB
gujaf-21	133	48	and	and	CCONJ
gujaf-21	133	49	the	the	DET
gujaf-21	133	50	result	result	NOUN
gujaf-21	133	51	is	be	AUX
gujaf-21	133	52	presented	present	VERB
gujaf-21	133	53	in	in	ADP
gujaf-21	133	54	the	the	DET
gujaf-21	133	55	table	table	NOUN
gujaf-21	133	56	4	4	NUM
gujaf-21	133	57	above	above	ADV
gujaf-21	133	58	.	.	PUNCT
gujaf-21	134	1	the	the	DET
gujaf-21	134	2	result	result	NOUN
gujaf-21	134	3	of	of	ADP
gujaf-21	134	4	the	the	DET
gujaf-21	134	5	means	mean	NOUN
gujaf-21	134	6	t	t	NOUN
gujaf-21	134	7	-	-	PUNCT
gujaf-21	134	8	test	test	NOUN
gujaf-21	134	9	reveals	reveal	VERB
gujaf-21	134	10	significant	significant	ADJ
gujaf-21	134	11	differences	difference	NOUN
gujaf-21	134	12	,	,	PUNCT
gujaf-21	134	13	at	at	ADP
gujaf-21	134	14	1	1	NUM
gujaf-21	134	15	%	%	NOUN
gujaf-21	134	16	statistical	statistical	ADJ
gujaf-21	134	17	level	level	NOUN
gujaf-21	134	18	of	of	ADP
gujaf-21	134	19	significance	significance	NOUN
gujaf-21	134	20	,	,	PUNCT
gujaf-21	134	21	in	in	ADP
gujaf-21	134	22	compliance	compliance	NOUN
gujaf-21	134	23	between	between	ADP
gujaf-21	134	24	large	large	ADJ
gujaf-21	134	25	and	and	CCONJ
gujaf-21	134	26	small	small	ADJ
gujaf-21	134	27	companies	company	NOUN
gujaf-21	134	28	.	.	PUNCT
gujaf-21	135	1	this	this	PRON
gujaf-21	135	2	means	mean	VERB
gujaf-21	135	3	that	that	SCONJ
gujaf-21	135	4	there	there	PRON
gujaf-21	135	5	is	be	VERB
gujaf-21	135	6	significance	significance	NOUN
gujaf-21	135	7	difference	difference	NOUN
gujaf-21	135	8	in	in	ADP
gujaf-21	135	9	the	the	DET
gujaf-21	135	10	level	level	NOUN
gujaf-21	135	11	of	of	ADP
gujaf-21	135	12	compliance	compliance	NOUN
gujaf-21	135	13	between	between	ADP
gujaf-21	135	14	big	big	ADJ
gujaf-21	135	15	small	small	ADJ
gujaf-21	135	16	companies	company	NOUN
gujaf-21	135	17	.	.	PUNCT
gujaf-21	136	1	conversely	conversely	ADV
gujaf-21	136	2	,	,	PUNCT
gujaf-21	136	3	the	the	DET
gujaf-21	136	4	result	result	NOUN
gujaf-21	136	5	of	of	ADP
gujaf-21	136	6	the	the	DET
gujaf-21	136	7	means	mean	NOUN
gujaf-21	136	8	t	t	NOUN
gujaf-21	136	9	-	-	PUNCT
gujaf-21	136	10	test	test	NOUN
gujaf-21	136	11	reveals	reveal	VERB
gujaf-21	136	12	insignificant	insignificant	ADJ
gujaf-21	136	13	differences	difference	NOUN
gujaf-21	136	14	in	in	ADP
gujaf-21	136	15	compliance	compliance	NOUN
gujaf-21	136	16	between	between	ADP
gujaf-21	136	17	high	high	ADJ
gujaf-21	136	18	profitable	profitable	ADJ
gujaf-21	136	19	and	and	CCONJ
gujaf-21	136	20	low	low	ADJ
gujaf-21	136	21	profitable	profitable	ADJ
gujaf-21	136	22	companies	company	NOUN
gujaf-21	136	23	.	.	PUNCT
gujaf-21	137	1	although	although	SCONJ
gujaf-21	137	2	the	the	DET
gujaf-21	137	3	level	level	NOUN
gujaf-21	137	4	of	of	ADP
gujaf-21	137	5	compliance	compliance	NOUN
gujaf-21	137	6	of	of	ADP
gujaf-21	137	7	companies	company	NOUN
gujaf-21	137	8	with	with	ADP
gujaf-21	137	9	high	high	ADJ
gujaf-21	137	10	profitability	profitability	NOUN
gujaf-21	137	11	is	be	AUX
gujaf-21	137	12	slightly	slightly	ADV
gujaf-21	137	13	high	high	ADJ
gujaf-21	137	14	than	than	ADP
gujaf-21	137	15	that	that	PRON
gujaf-21	137	16	of	of	ADP
gujaf-21	137	17	companies	company	NOUN
gujaf-21	137	18	with	with	ADP
gujaf-21	137	19	low	low	ADJ
gujaf-21	137	20	profitability	profitability	NOUN
gujaf-21	137	21	.	.	PUNCT
gujaf-21	138	1	similarly	similarly	ADV
gujaf-21	138	2	,	,	PUNCT
gujaf-21	138	3	the	the	DET
gujaf-21	138	4	result	result	NOUN
gujaf-21	138	5	of	of	ADP
gujaf-21	138	6	the	the	DET
gujaf-21	138	7	means	mean	NOUN
gujaf-21	138	8	t	t	NOUN
gujaf-21	138	9	-	-	PUNCT
gujaf-21	138	10	test	test	NOUN
gujaf-21	138	11	reveals	reveal	VERB
gujaf-21	138	12	insignificant	insignificant	ADJ
gujaf-21	138	13	differences	difference	NOUN
gujaf-21	138	14	in	in	ADP
gujaf-21	138	15	compliance	compliance	NOUN
gujaf-21	138	16	between	between	ADP
gujaf-21	138	17	companies	company	NOUN
gujaf-21	138	18	with	with	ADP
gujaf-21	138	19	high	high	ADJ
gujaf-21	138	20	quality	quality	NOUN
gujaf-21	138	21	audit	audit	NOUN
gujaf-21	138	22	and	and	CCONJ
gujaf-21	138	23	those	those	PRON
gujaf-21	138	24	with	with	ADP
gujaf-21	138	25	low	low	ADJ
gujaf-21	138	26	quality	quality	NOUN
gujaf-21	138	27	audit	audit	NOUN
gujaf-21	138	28	.	.	PUNCT
gujaf-21	139	1	5	5	X
gujaf-21	139	2	.	.	X
gujaf-21	139	3	conclusion	conclusion	NOUN
gujaf-21	139	4	the	the	DET
gujaf-21	139	5	study	study	NOUN
gujaf-21	139	6	was	be	AUX
gujaf-21	139	7	aimed	aim	VERB
gujaf-21	139	8	at	at	ADP
gujaf-21	139	9	assessing	assess	VERB
gujaf-21	139	10	the	the	DET
gujaf-21	139	11	level	level	NOUN
gujaf-21	139	12	of	of	ADP
gujaf-21	139	13	sustainability	sustainability	NOUN
gujaf-21	139	14	disclosure	disclosure	NOUN
gujaf-21	139	15	by	by	ADP
gujaf-21	139	16	listed	list	VERB
gujaf-21	139	17	oil	oil	NOUN
gujaf-21	139	18	and	and	CCONJ
gujaf-21	139	19	gas	gas	NOUN
gujaf-21	139	20	companies	company	NOUN
gujaf-21	139	21	in	in	ADP
gujaf-21	139	22	nigeria	nigeria	PROPN
gujaf-21	139	23	from	from	ADP
gujaf-21	139	24	2012	2012	NUM
gujaf-21	139	25	to	to	ADP
gujaf-21	139	26	2016	2016	NUM
gujaf-21	139	27	.	.	PUNCT
gujaf-21	140	1	the	the	DET
gujaf-21	140	2	findings	finding	NOUN
gujaf-21	140	3	reveal	reveal	VERB
gujaf-21	140	4	that	that	SCONJ
gujaf-21	140	5	there	there	PRON
gujaf-21	140	6	is	be	VERB
gujaf-21	140	7	significance	significance	NOUN
gujaf-21	140	8	level	level	NOUN
gujaf-21	140	9	of	of	ADP
gujaf-21	140	10	compliance	compliance	NOUN
gujaf-21	140	11	with	with	ADP
gujaf-21	140	12	sustainability	sustainability	NOUN
gujaf-21	140	13	disclosure	disclosure	NOUN
gujaf-21	140	14	requirement	requirement	NOUN
gujaf-21	140	15	by	by	ADP
gujaf-21	140	16	the	the	DET
gujaf-21	140	17	companies	company	NOUN
gujaf-21	140	18	.	.	PUNCT
gujaf-21	141	1	it	it	PRON
gujaf-21	141	2	also	also	ADV
gujaf-21	141	3	reveals	reveal	VERB
gujaf-21	141	4	yearly	yearly	ADJ
gujaf-21	141	5	improvement	improvement	NOUN
gujaf-21	141	6	in	in	ADP
gujaf-21	141	7	the	the	DET
gujaf-21	141	8	means	means	NOUN
gujaf-21	141	9	compliance	compliance	NOUN
gujaf-21	141	10	across	across	ADP
gujaf-21	141	11	the	the	DET
gujaf-21	141	12	study	study	NOUN
gujaf-21	141	13	period	period	NOUN
gujaf-21	141	14	.	.	PUNCT
gujaf-21	142	1	in	in	ADP
gujaf-21	142	2	addition	addition	NOUN
gujaf-21	142	3	,	,	PUNCT
gujaf-21	142	4	companies	company	NOUN
gujaf-21	142	5	complied	comply	VERB
gujaf-21	142	6	with	with	ADP
gujaf-21	142	7	the	the	DET
gujaf-21	142	8	requirement	requirement	NOUN
gujaf-21	142	9	under	under	ADP
gujaf-21	142	10	strategy	strategy	NOUN
gujaf-21	142	11	and	and	CCONJ
gujaf-21	142	12	analyses	analysis	NOUN
gujaf-21	142	13	than	than	ADP
gujaf-21	142	14	other	other	ADJ
gujaf-21	142	15	categories	category	NOUN
gujaf-21	142	16	of	of	ADP
gujaf-21	142	17	the	the	DET
gujaf-21	142	18	disclosure	disclosure	NOUN
gujaf-21	142	19	requirement	requirement	NOUN
gujaf-21	142	20	.	.	PUNCT
gujaf-21	143	1	it	it	PRON
gujaf-21	143	2	also	also	ADV
gujaf-21	143	3	shows	show	VERB
gujaf-21	143	4	that	that	SCONJ
gujaf-21	143	5	big	big	ADJ
gujaf-21	143	6	companies	company	NOUN
gujaf-21	143	7	complied	comply	VERB
gujaf-21	143	8	more	more	ADV
gujaf-21	143	9	with	with	ADP
gujaf-21	143	10	the	the	DET
gujaf-21	143	11	disclosure	disclosure	NOUN
gujaf-21	143	12	requirement	requirement	NOUN
gujaf-21	143	13	than	than	ADP
gujaf-21	143	14	small	small	ADJ
gujaf-21	143	15	companies	company	NOUN
gujaf-21	143	16	.	.	PUNCT
gujaf-21	144	1	however	however	ADV
gujaf-21	144	2	,	,	PUNCT
gujaf-21	144	3	profitability	profitability	NOUN
gujaf-21	144	4	and	and	CCONJ
gujaf-21	144	5	audit	audit	NOUN
gujaf-21	144	6	quality	quality	NOUN
gujaf-21	144	7	of	of	ADP
gujaf-21	144	8	the	the	DET
gujaf-21	144	9	companies	company	NOUN
gujaf-21	144	10	have	have	VERB
gujaf-21	144	11	no	no	DET
gujaf-21	144	12	significance	significance	NOUN
gujaf-21	144	13	gujaf	gujaf	NOUN
gujaf-21	144	14	:	:	PUNCT
gujaf-21	144	15	gusau	gusau	PROPN
gujaf-21	144	16	journal	journal	NOUN
gujaf-21	144	17	of	of	ADP
gujaf-21	144	18	accounting	accounting	NOUN
gujaf-21	144	19	and	and	CCONJ
gujaf-21	144	20	finance	finance	NOUN
gujaf-21	144	21	,	,	PUNCT
gujaf-21	144	22	vol	vol	NOUN
gujaf-21	144	23	.	.	PUNCT
gujaf-21	145	1	i	i	PRON
gujaf-21	145	2	,	,	PUNCT
gujaf-21	145	3	issue	issue	NOUN
gujaf-21	145	4	1	1	NUM
gujaf-21	145	5	,	,	PUNCT
gujaf-21	145	6	april	april	PROPN
gujaf-21	145	7	,	,	PUNCT
gujaf-21	145	8	2020	2020	NUM
gujaf-21	145	9	issn	issn	VERB
gujaf-21	145	10	2756	2756	NUM
gujaf-21	145	11	-	-	PUNCT
gujaf-21	145	12	665x	665x	NOUN
gujaf-21	145	13	9	9	NUM
gujaf-21	145	14	difference	difference	NOUN
gujaf-21	145	15	in	in	ADP
gujaf-21	145	16	influencing	influence	VERB
gujaf-21	145	17	level	level	NOUN
gujaf-21	145	18	of	of	ADP
gujaf-21	145	19	disclosure	disclosure	NOUN
gujaf-21	145	20	.	.	PUNCT
gujaf-21	146	1	the	the	DET
gujaf-21	146	2	findings	finding	NOUN
gujaf-21	146	3	of	of	ADP
gujaf-21	146	4	this	this	DET
gujaf-21	146	5	study	study	NOUN
gujaf-21	146	6	will	will	AUX
gujaf-21	146	7	add	add	VERB
gujaf-21	146	8	to	to	ADP
gujaf-21	146	9	the	the	DET
gujaf-21	146	10	existing	exist	VERB
gujaf-21	146	11	literature	literature	NOUN
gujaf-21	146	12	in	in	ADP
gujaf-21	146	13	the	the	DET
gujaf-21	146	14	area	area	NOUN
gujaf-21	146	15	of	of	ADP
gujaf-21	146	16	sustainability	sustainability	NOUN
gujaf-21	146	17	reporting	reporting	NOUN
gujaf-21	146	18	.	.	PUNCT
gujaf-21	147	1	it	it	PRON
gujaf-21	147	2	will	will	AUX
gujaf-21	147	3	also	also	ADV
gujaf-21	147	4	guide	guide	VERB
gujaf-21	147	5	regulators	regulator	NOUN
gujaf-21	147	6	in	in	ADP
gujaf-21	147	7	nigeria	nigeria	PROPN
gujaf-21	147	8	in	in	ADP
gujaf-21	147	9	shaping	shape	VERB
gujaf-21	147	10	the	the	DET
gujaf-21	147	11	future	future	NOUN
gujaf-21	147	12	of	of	ADP
gujaf-21	147	13	accounting	accounting	NOUN
gujaf-21	147	14	reporting	reporting	NOUN
gujaf-21	147	15	environment	environment	NOUN
gujaf-21	147	16	.	.	PUNCT
gujaf-21	148	1	the	the	DET
gujaf-21	148	2	study	study	NOUN
gujaf-21	148	3	suggested	suggest	VERB
gujaf-21	148	4	for	for	ADP
gujaf-21	148	5	future	future	ADJ
gujaf-21	148	6	research	research	NOUN
gujaf-21	148	7	examining	examine	VERB
gujaf-21	148	8	the	the	DET
gujaf-21	148	9	economic	economic	ADJ
gujaf-21	148	10	,	,	PUNCT
gujaf-21	148	11	environmental	environmental	ADJ
gujaf-21	148	12	and	and	CCONJ
gujaf-21	148	13	social	social	ADJ
gujaf-21	148	14	dimensions	dimension	NOUN
gujaf-21	148	15	of	of	ADP
gujaf-21	148	16	the	the	DET
gujaf-21	148	17	sustainability	sustainability	NOUN
gujaf-21	148	18	disclosure	disclosure	NOUN
gujaf-21	148	19	requirement	requirement	NOUN
gujaf-21	148	20	in	in	ADP
gujaf-21	148	21	nigeria	nigeria	PROPN
gujaf-21	148	22	as	as	ADV
gujaf-21	148	23	well	well	ADV
gujaf-21	148	24	as	as	ADP
gujaf-21	148	25	determinants	determinant	NOUN
gujaf-21	148	26	and	and	CCONJ
gujaf-21	148	27	value	value	NOUN
gujaf-21	148	28	relevance	relevance	NOUN
gujaf-21	148	29	of	of	ADP
gujaf-21	148	30	this	this	DET
gujaf-21	148	31	disclosure	disclosure	NOUN
gujaf-21	148	32	.	.	PUNCT
gujaf-21	149	1	references	reference	NOUN
gujaf-21	149	2	belal	belal	PROPN
gujaf-21	149	3	,	,	PUNCT
gujaf-21	149	4	a.	a.	PROPN
gujaf-21	149	5	,	,	PUNCT
gujaf-21	149	6	cooper	cooper	PROPN
gujaf-21	149	7	,	,	PUNCT
gujaf-21	149	8	s.	s.	PROPN
gujaf-21	149	9	,	,	PUNCT
gujaf-21	149	10	&	&	CCONJ
gujaf-21	149	11	robins	robins	PROPN
gujaf-21	149	12	,	,	PUNCT
gujaf-21	149	13	r.	r.	PROPN
gujaf-21	149	14	(	(	PUNCT
gujaf-21	149	15	2010	2010	NUM
gujaf-21	149	16	)	)	PUNCT
gujaf-21	149	17	.	.	PUNCT
gujaf-21	150	1	social	social	ADJ
gujaf-21	150	2	and	and	CCONJ
gujaf-21	150	3	environmental	environmental	ADJ
gujaf-21	150	4	accounting	accounting	NOUN
gujaf-21	150	5	and	and	CCONJ
gujaf-21	150	6	reporting	reporting	NOUN
gujaf-21	150	7	in	in	ADP
gujaf-21	150	8	emerging	emerge	VERB
gujaf-21	150	9	and	and	CCONJ
gujaf-21	150	10	less	less	ADV
gujaf-21	150	11	developed	developed	ADJ
gujaf-21	150	12	countries	country	NOUN
gujaf-21	150	13	.	.	PUNCT
gujaf-21	151	1	british	british	ADJ
gujaf-21	151	2	accounting	accounting	PROPN
gujaf-21	151	3	review	review	PROPN
gujaf-21	151	4	,	,	PUNCT
gujaf-21	151	5	30(1	30(1	NUM
gujaf-21	151	6	)	)	PUNCT
gujaf-21	151	7	,	,	PUNCT
gujaf-21	151	8	1	1	X
gujaf-21	151	9	.	.	PUNCT
gujaf-21	151	10	campbell	campbell	PROPN
gujaf-21	151	11	,	,	PUNCT
gujaf-21	151	12	d.	d.	PROPN
gujaf-21	151	13	,	,	PUNCT
gujaf-21	151	14	moore	moore	PROPN
gujaf-21	151	15	,	,	PUNCT
gujaf-21	151	16	g.	g.	PROPN
gujaf-21	151	17	,	,	PUNCT
gujaf-21	151	18	&	&	CCONJ
gujaf-21	151	19	shrives	shrive	NOUN
gujaf-21	151	20	,	,	PUNCT
gujaf-21	151	21	p.	p.	NOUN
gujaf-21	151	22	(	(	PUNCT
gujaf-21	151	23	2006	2006	NUM
gujaf-21	151	24	)	)	PUNCT
gujaf-21	151	25	.	.	PUNCT
gujaf-21	152	1	cross	cross	ADJ
gujaf-21	152	2	-	-	ADJ
gujaf-21	152	3	sectional	sectional	ADJ
gujaf-21	152	4	effects	effect	NOUN
gujaf-21	152	5	in	in	ADP
gujaf-21	152	6	community	community	NOUN
gujaf-21	152	7	disclosure	disclosure	NOUN
gujaf-21	152	8	.	.	PUNCT
gujaf-21	153	1	accounting	accounting	NOUN
gujaf-21	153	2	,	,	PUNCT
gujaf-21	153	3	auditing	auditing	NOUN
gujaf-21	153	4	&	&	CCONJ
gujaf-21	153	5	accountability	accountability	NOUN
gujaf-21	153	6	journal	journal	NOUN
gujaf-21	153	7	,	,	PUNCT
gujaf-21	153	8	19(1	19(1	NUM
gujaf-21	153	9	)	)	PUNCT
gujaf-21	153	10	,	,	PUNCT
gujaf-21	153	11	96–114	96–114	X
gujaf-21	153	12	.	.	PUNCT
gujaf-21	154	1	cormier	cormier	PROPN
gujaf-21	154	2	,	,	PUNCT
gujaf-21	154	3	d.	d.	PROPN
gujaf-21	154	4	,	,	PUNCT
gujaf-21	154	5	gordon	gordon	PROPN
gujaf-21	154	6	,	,	PUNCT
gujaf-21	154	7	i.	i.	NOUN
gujaf-21	154	8	m.	m.	PROPN
gujaf-21	154	9	,	,	PUNCT
gujaf-21	154	10	&	&	CCONJ
gujaf-21	154	11	magnan	magnan	PROPN
gujaf-21	154	12	,	,	PUNCT
gujaf-21	154	13	m.	m.	NOUN
gujaf-21	154	14	(	(	PUNCT
gujaf-21	154	15	2004	2004	NUM
gujaf-21	154	16	)	)	PUNCT
gujaf-21	154	17	.	.	PUNCT
gujaf-21	155	1	corporate	corporate	ADJ
gujaf-21	155	2	environmental	environmental	ADJ
gujaf-21	155	3	disclosure	disclosure	NOUN
gujaf-21	155	4	:	:	PUNCT
gujaf-21	155	5	contrasting	contrast	VERB
gujaf-21	155	6	management	management	NOUN
gujaf-21	155	7	’s	’s	PART
gujaf-21	155	8	perceptions	perception	NOUN
gujaf-21	155	9	with	with	ADP
gujaf-21	155	10	reality	reality	NOUN
gujaf-21	155	11	.	.	PUNCT
gujaf-21	156	1	journal	journal	NOUN
gujaf-21	156	2	of	of	ADP
gujaf-21	156	3	business	business	NOUN
gujaf-21	156	4	ethics	ethic	NOUN
gujaf-21	156	5	,	,	PUNCT
gujaf-21	156	6	49(2	49(2	NUM
gujaf-21	156	7	)	)	PUNCT
gujaf-21	156	8	,	,	PUNCT
gujaf-21	156	9	143–165	143–165	NUM
gujaf-21	156	10	.	.	PUNCT
gujaf-21	157	1	dubbink	dubbink	PROPN
gujaf-21	157	2	,	,	PUNCT
gujaf-21	157	3	w.	w.	PROPN
gujaf-21	157	4	,	,	PUNCT
gujaf-21	157	5	graafland	graafland	ADV
gujaf-21	157	6	,	,	PUNCT
gujaf-21	157	7	j.	j.	PROPN
gujaf-21	157	8	,	,	PUNCT
gujaf-21	157	9	&	&	CCONJ
gujaf-21	157	10	liedekerke	liedekerke	PROPN
gujaf-21	157	11	,	,	PUNCT
gujaf-21	157	12	l.	l.	PROPN
gujaf-21	157	13	(	(	PUNCT
gujaf-21	157	14	2008	2008	NUM
gujaf-21	157	15	)	)	PUNCT
gujaf-21	157	16	.	.	PUNCT
gujaf-21	158	1	csr	csr	PROPN
gujaf-21	158	2	,	,	PUNCT
gujaf-21	158	3	transparency	transparency	NOUN
gujaf-21	158	4	and	and	CCONJ
gujaf-21	158	5	the	the	DET
gujaf-21	158	6	role	role	NOUN
gujaf-21	158	7	of	of	ADP
gujaf-21	158	8	intermediate	intermediate	ADJ
gujaf-21	158	9	organisations	organisation	NOUN
gujaf-21	158	10	.	.	PUNCT
gujaf-21	159	1	journal	journal	PROPN
gujaf-21	159	2	of	of	ADP
gujaf-21	159	3	business	business	NOUN
gujaf-21	159	4	ethics	ethic	NOUN
gujaf-21	159	5	,	,	PUNCT
gujaf-21	159	6	82,391–406	82,391–406	NUM
gujaf-21	159	7	.	.	PUNCT
gujaf-21	160	1	daizy	daizy	NOUN
gujaf-21	160	2	and	and	CCONJ
gujaf-21	160	3	niladri	niladri	NOUN
gujaf-21	160	4	das	das	PROPN
gujaf-21	160	5	.	.	PUNCT
gujaf-21	160	6	(	(	PUNCT
gujaf-21	160	7	2014	2014	NUM
gujaf-21	160	8	)	)	PUNCT
gujaf-21	160	9	.	.	PUNCT
gujaf-21	161	1	disclosure	disclosure	NOUN
gujaf-21	161	2	of	of	ADP
gujaf-21	161	3	sustainability	sustainability	NOUN
gujaf-21	161	4	reporting	reporting	NOUN
gujaf-21	161	5	by	by	ADP
gujaf-21	161	6	global	global	ADJ
gujaf-21	161	7	reporting	reporting	NOUN
gujaf-21	161	8	initiative	initiative	NOUN
gujaf-21	161	9	framewaork	framewaork	NOUN
gujaf-21	161	10	in	in	ADP
gujaf-21	161	11	india	india	PROPN
gujaf-21	161	12	mining	mining	NOUN
gujaf-21	161	13	sector	sector	NOUN
gujaf-21	161	14	.	.	PUNCT
gujaf-21	162	1	i	i	PRON
gujaf-21	162	2	j	j	PROPN
gujaf-21	163	1	a	a	DET
gujaf-21	163	2	b	b	PROPN
gujaf-21	163	3	e	e	NOUN
gujaf-21	163	4	r	r	NOUN
gujaf-21	163	5	,	,	PUNCT
gujaf-21	163	6	12(3	12(3	NUM
gujaf-21	163	7	)	)	PUNCT
gujaf-21	163	8	,	,	PUNCT
gujaf-21	163	9	683–707	683–707	NUM
gujaf-21	163	10	.	.	PUNCT
gujaf-21	163	11	fernández	fernández	PROPN
gujaf-21	163	12	sánchez	sánchez	PROPN
gujaf-21	163	13	,	,	PUNCT
gujaf-21	163	14	j.	j.	PROPN
gujaf-21	163	15	l.	l.	PROPN
gujaf-21	163	16	,	,	PUNCT
gujaf-21	163	17	luna	luna	PROPN
gujaf-21	163	18	sotorrío	sotorrío	PROPN
gujaf-21	163	19	,	,	PUNCT
gujaf-21	163	20	l.	l.	PROPN
gujaf-21	163	21	,	,	PUNCT
gujaf-21	163	22	&	&	CCONJ
gujaf-21	163	23	baraibar	baraibar	NOUN
gujaf-21	163	24	díez	díez	PROPN
gujaf-21	163	25	,	,	PUNCT
gujaf-21	163	26	e.	e.	PROPN
gujaf-21	163	27	(	(	PUNCT
gujaf-21	163	28	2011	2011	NUM
gujaf-21	163	29	)	)	PUNCT
gujaf-21	163	30	.	.	PUNCT
gujaf-21	164	1	the	the	DET
gujaf-21	164	2	relationship	relationship	NOUN
gujaf-21	164	3	between	between	ADP
gujaf-21	164	4	corporate	corporate	ADJ
gujaf-21	164	5	governance	governance	NOUN
gujaf-21	164	6	and	and	CCONJ
gujaf-21	164	7	corporate	corporate	ADJ
gujaf-21	164	8	social	social	ADJ
gujaf-21	164	9	behavior	behavior	NOUN
gujaf-21	164	10	:	:	PUNCT
gujaf-21	164	11	a	a	DET
gujaf-21	164	12	structural	structural	ADJ
gujaf-21	164	13	equation	equation	NOUN
gujaf-21	164	14	model	model	NOUN
gujaf-21	164	15	analysis	analysis	NOUN
gujaf-21	164	16	.	.	PUNCT
gujaf-21	165	1	corporate	corporate	ADJ
gujaf-21	165	2	social	social	ADJ
gujaf-21	165	3	responsibility	responsibility	NOUN
gujaf-21	165	4	and	and	CCONJ
gujaf-21	165	5	environmental	environmental	ADJ
gujaf-21	165	6	management	management	NOUN
gujaf-21	165	7	,	,	PUNCT
gujaf-21	165	8	18	18	NUM
gujaf-21	165	9	,	,	PUNCT
gujaf-21	165	10	91–101	91–101	NUM
gujaf-21	165	11	.	.	PUNCT
gujaf-21	166	1	folashade	folashade	ADJ
gujaf-21	166	2	,	,	PUNCT
gujaf-21	166	3	o.	o.	PROPN
gujaf-21	166	4	,	,	PUNCT
gujaf-21	166	5	akinwumi	akinwumi	PROPN
gujaf-21	166	6	,	,	PUNCT
gujaf-21	166	7	t.	t.	PROPN
gujaf-21	166	8	,	,	PUNCT
gujaf-21	166	9	dorcas	dorcas	PROPN
gujaf-21	166	10	,	,	PUNCT
gujaf-21	166	11	a.	a.	PROPN
gujaf-21	166	12	,	,	PUNCT
gujaf-21	166	13	&	&	CCONJ
gujaf-21	166	14	uwalomwa	uwalomwa	PROPN
gujaf-21	166	15	,	,	PUNCT
gujaf-21	166	16	u.	u.	PROPN
gujaf-21	166	17	(	(	PUNCT
gujaf-21	166	18	2016	2016	NUM
gujaf-21	166	19	)	)	PUNCT
gujaf-21	166	20	.	.	PUNCT
gujaf-21	167	1	assessment	assessment	NOUN
gujaf-21	167	2	of	of	ADP
gujaf-21	167	3	sustainability	sustainability	NOUN
gujaf-21	167	4	reporting	reporting	NOUN
gujaf-21	167	5	in	in	ADP
gujaf-21	167	6	nigerian	nigerian	ADJ
gujaf-21	167	7	industrial	industrial	ADJ
gujaf-21	167	8	goods	good	NOUN
gujaf-21	167	9	sector	sector	NOUN
gujaf-21	167	10	.	.	PUNCT
gujaf-21	168	1	3rd	3rd	ADJ
gujaf-21	168	2	international	international	ADJ
gujaf-21	168	3	conference	conference	NOUN
gujaf-21	168	4	on	on	ADP
gujaf-21	168	5	african	african	ADJ
gujaf-21	168	6	development	development	NOUN
gujaf-21	168	7	,	,	PUNCT
gujaf-21	168	8	3	3	NUM
gujaf-21	168	9	,	,	PUNCT
gujaf-21	168	10	383–386	383–386	NUM
gujaf-21	168	11	.	.	PUNCT
gujaf-21	169	1	global	global	ADJ
gujaf-21	169	2	reporting	reporting	NOUN
gujaf-21	169	3	initiative	initiative	NOUN
gujaf-21	169	4	(	(	PUNCT
gujaf-21	169	5	gri	gri	PROPN
gujaf-21	169	6	)	)	PUNCT
gujaf-21	169	7	.	.	PUNCT
gujaf-21	170	1	2002	2002	NUM
gujaf-21	170	2	.	.	PUNCT
gujaf-21	171	1	http://www.globalreporting.org/aboutgri/gri_brochure–july2000.pdf	http://www.globalreporting.org/aboutgri/gri_brochure–july2000.pdf	PROPN
gujaf-21	171	2	[	[	PUNCT
gujaf-21	171	3	19	19	NUM
gujaf-21	171	4	march	march	NOUN
gujaf-21	171	5	2002	2002	NUM
gujaf-21	171	6	]	]	PUNCT
gujaf-21	171	7	.	.	PUNCT
gujaf-21	172	1	global	global	ADJ
gujaf-21	172	2	reporting	reporting	NOUN
gujaf-21	172	3	initiative	initiative	NOUN
gujaf-21	172	4	(	(	PUNCT
gujaf-21	172	5	2006	2006	NUM
gujaf-21	172	6	)	)	PUNCT
gujaf-21	172	7	.	.	PUNCT
gujaf-21	173	1	g3	g3	PROPN
gujaf-21	173	2	online	online	PROPN
gujaf-21	173	3	boston	boston	PROPN
gujaf-21	173	4	usa	usa	PROPN
gujaf-21	173	5	:	:	PUNCT
gujaf-21	173	6	global	global	ADJ
gujaf-21	173	7	reporting	reporting	NOUN
gujaf-21	173	8	initiative	initiative	NOUN
gujaf-21	173	9	.	.	PUNCT
gujaf-21	174	1	http://www.globalreporting.org	http://www.globalreporting.org	PROPN
gujaf-21	174	2	.	.	PUNCT
gujaf-21	175	1	global	global	ADJ
gujaf-21	175	2	reporting	reporting	NOUN
gujaf-21	175	3	initiative	initiative	NOUN
gujaf-21	175	4	(	(	PUNCT
gujaf-21	175	5	2018	2018	NUM
gujaf-21	175	6	)	)	PUNCT
gujaf-21	175	7	https://www.globalreporting.org/information/about-gri/grihistory/pages/gri's%20history.aspx	https://www.globalreporting.org/information/about-gri/grihistory/pages/gri's%20history.aspx	ADP
gujaf-21	175	8	gurvitsh	gurvitsh	NOUN
gujaf-21	175	9	,	,	PUNCT
gujaf-21	175	10	n	n	PROPN
gujaf-21	175	11	&	&	CCONJ
gujaf-21	175	12	sidorova	sidorova	PROPN
gujaf-21	175	13	,	,	PUNCT
gujaf-21	175	14	i.	i.	PROPN
gujaf-21	175	15	(	(	PUNCT
gujaf-21	175	16	2012	2012	NUM
gujaf-21	175	17	)	)	PUNCT
gujaf-21	175	18	.	.	PUNCT
gujaf-21	176	1	survey	survey	NOUN
gujaf-21	176	2	of	of	ADP
gujaf-21	176	3	sustainability	sustainability	NOUN
gujaf-21	176	4	reporting	reporting	NOUN
gujaf-21	176	5	integrated	integrate	VERB
gujaf-21	176	6	into	into	ADP
gujaf-21	176	7	annual	annual	ADJ
gujaf-21	176	8	reports	report	NOUN
gujaf-21	176	9	of	of	ADP
gujaf-21	176	10	estonian	estonian	ADJ
gujaf-21	176	11	companies	company	NOUN
gujaf-21	176	12	for	for	ADP
gujaf-21	176	13	the	the	DET
gujaf-21	176	14	years	year	NOUN
gujaf-21	176	15	2007	2007	NUM
gujaf-21	176	16	-	-	SYM
gujaf-21	176	17	2010	2010	NUM
gujaf-21	176	18	:	:	PUNCT
gujaf-21	176	19	based	base	VERB
gujaf-21	176	20	on	on	ADP
gujaf-21	176	21	companies	company	NOUN
gujaf-21	176	22	listed	list	VERB
gujaf-21	176	23	on	on	ADP
gujaf-21	176	24	tallinn	tallinn	PROPN
gujaf-21	176	25	stock	stock	PROPN
gujaf-21	176	26	exchange	exchange	PROPN
gujaf-21	176	27	as	as	ADP
gujaf-21	176	28	of	of	ADP
gujaf-21	176	29	october	october	PROPN
gujaf-21	176	30	2011	2011	NUM
gujaf-21	176	31	.	.	PUNCT
gujaf-21	177	1	procedia	procedia	NOUN
gujaf-21	177	2	gujaf	gujaf	NOUN
gujaf-21	177	3	:	:	PUNCT
gujaf-21	177	4	gusau	gusau	PROPN
gujaf-21	177	5	journal	journal	NOUN
gujaf-21	177	6	of	of	ADP
gujaf-21	177	7	accounting	accounting	NOUN
gujaf-21	177	8	and	and	CCONJ
gujaf-21	177	9	finance	finance	NOUN
gujaf-21	177	10	,	,	PUNCT
gujaf-21	177	11	vol	vol	NOUN
gujaf-21	177	12	.	.	PUNCT
gujaf-21	178	1	i	i	PRON
gujaf-21	178	2	,	,	PUNCT
gujaf-21	178	3	issue	issue	NOUN
gujaf-21	178	4	1	1	NUM
gujaf-21	178	5	,	,	PUNCT
gujaf-21	178	6	april	april	PROPN
gujaf-21	178	7	,	,	PUNCT
gujaf-21	178	8	2020	2020	NUM
gujaf-21	178	9	issn	issn	VERB
gujaf-21	178	10	2756	2756	NUM
gujaf-21	178	11	-	-	PUNCT
gujaf-21	178	12	665x	665x	NOUN
gujaf-21	178	13	10	10	NUM
gujaf-21	178	14	economics	economic	NOUN
gujaf-21	178	15	and	and	CCONJ
gujaf-21	178	16	finance	finance	NOUN
gujaf-21	178	17	,	,	PUNCT
gujaf-21	178	18	2	2	NUM
gujaf-21	178	19	:	:	SYM
gujaf-21	178	20	26	26	NUM
gujaf-21	178	21	-	-	SYM
gujaf-21	178	22	34	34	NUM
gujaf-21	178	23	.	.	PUNCT
gujaf-21	179	1	hahn	hahn	PROPN
gujaf-21	179	2	,	,	PUNCT
gujaf-21	179	3	rüdiger	rüdiger	NOUN
gujaf-21	179	4	&	&	CCONJ
gujaf-21	179	5	kühnen	kühnen	PROPN
gujaf-21	179	6	,	,	PUNCT
gujaf-21	179	7	michael	michael	PROPN
gujaf-21	179	8	.	.	PUNCT
gujaf-21	180	1	(	(	PUNCT
gujaf-21	180	2	2013	2013	NUM
gujaf-21	180	3	)	)	PUNCT
gujaf-21	180	4	.	.	PUNCT
gujaf-21	181	1	determinants	determinant	NOUN
gujaf-21	181	2	of	of	ADP
gujaf-21	181	3	sustainability	sustainability	NOUN
gujaf-21	181	4	reporting	reporting	NOUN
gujaf-21	181	5	:	:	PUNCT
gujaf-21	181	6	a	a	DET
gujaf-21	181	7	review	review	NOUN
gujaf-21	181	8	of	of	ADP
gujaf-21	181	9	results	result	NOUN
gujaf-21	181	10	,	,	PUNCT
gujaf-21	181	11	trends	trend	NOUN
gujaf-21	181	12	,	,	PUNCT
gujaf-21	181	13	and	and	CCONJ
gujaf-21	181	14	opportunities	opportunity	NOUN
gujaf-21	181	15	in	in	ADP
gujaf-21	181	16	an	an	DET
gujaf-21	181	17	expanding	expand	VERB
gujaf-21	181	18	field	field	NOUN
gujaf-21	181	19	of	of	ADP
gujaf-21	181	20	research	research	NOUN
gujaf-21	181	21	.	.	PUNCT
gujaf-21	182	1	journal	journal	NOUN
gujaf-21	182	2	of	of	ADP
gujaf-21	182	3	cleaner	clean	ADJ
gujaf-21	182	4	production	production	NOUN
gujaf-21	182	5	.	.	PUNCT
gujaf-21	183	1	59	59	NUM
gujaf-21	183	2	.	.	X
gujaf-21	183	3	5	5	NUM
gujaf-21	183	4	-	-	SYM
gujaf-21	183	5	21	21	NUM
gujaf-21	183	6	.	.	PUNCT
gujaf-21	184	1	10.1016	10.1016	NUM
gujaf-21	184	2	/	/	SYM
gujaf-21	184	3	j.jclepro.2013.07.005	j.jclepro.2013.07.005	PROPN
gujaf-21	184	4	.	.	PUNCT
gujaf-21	185	1	hedberg	hedberg	PROPN
gujaf-21	185	2	,	,	PUNCT
gujaf-21	185	3	c.	c.	PROPN
gujaf-21	185	4	j.	j.	PROPN
gujaf-21	185	5	,	,	PUNCT
gujaf-21	185	6	&	&	CCONJ
gujaf-21	185	7	von	von	PROPN
gujaf-21	185	8	malmborg	malmborg	PROPN
gujaf-21	185	9	,	,	PUNCT
gujaf-21	185	10	f.	f.	PROPN
gujaf-21	185	11	(	(	PUNCT
gujaf-21	185	12	2003	2003	NUM
gujaf-21	185	13	)	)	PUNCT
gujaf-21	185	14	.	.	PUNCT
gujaf-21	186	1	the	the	DET
gujaf-21	186	2	global	global	ADJ
gujaf-21	186	3	reporting	reporting	NOUN
gujaf-21	186	4	initiative	initiative	NOUN
gujaf-21	186	5	and	and	CCONJ
gujaf-21	186	6	corporate	corporate	ADJ
gujaf-21	186	7	sustainability	sustainability	NOUN
gujaf-21	186	8	reporting	reporting	NOUN
gujaf-21	186	9	in	in	ADP
gujaf-21	186	10	swedish	swedish	ADJ
gujaf-21	186	11	companies	company	NOUN
gujaf-21	186	12	.	.	PUNCT
gujaf-21	187	1	corporate	corporate	ADJ
gujaf-21	187	2	social	social	ADJ
gujaf-21	187	3	responsibility	responsibility	NOUN
gujaf-21	187	4	and	and	CCONJ
gujaf-21	187	5	environmental	environmental	ADJ
gujaf-21	187	6	management	management	NOUN
gujaf-21	187	7	,	,	PUNCT
gujaf-21	187	8	10(3	10(3	NUM
gujaf-21	187	9	)	)	PUNCT
gujaf-21	187	10	,	,	PUNCT
gujaf-21	187	11	153–164	153–164	NUM
gujaf-21	187	12	.	.	PUNCT
gujaf-21	188	1	https://doi.org/10.1002/csr.38	https://doi.org/10.1002/csr.38	PROPN
gujaf-21	188	2	isa	isa	PROPN
gujaf-21	188	3	,	,	PUNCT
gujaf-21	188	4	m.	m.	NOUN
gujaf-21	188	5	a.	a.	NOUN
gujaf-21	188	6	(	(	PUNCT
gujaf-21	188	7	2014	2014	NUM
gujaf-21	188	8	)	)	PUNCT
gujaf-21	188	9	.	.	PUNCT
gujaf-21	189	1	sustainability	sustainability	NOUN
gujaf-21	189	2	reporting	report	VERB
gujaf-21	189	3	among	among	ADP
gujaf-21	189	4	nigeria	nigeria	PROPN
gujaf-21	189	5	food	food	NOUN
gujaf-21	189	6	and	and	CCONJ
gujaf-21	189	7	beverages	beverage	NOUN
gujaf-21	189	8	firms	firm	NOUN
gujaf-21	189	9	muhammad	muhammad	PROPN
gujaf-21	189	10	.	.	PROPN
gujaf-21	190	1	international	international	PROPN
gujaf-21	190	2	journal	journal	PROPN
gujaf-21	190	3	of	of	ADP
gujaf-21	190	4	agriculture	agriculture	NOUN
gujaf-21	190	5	and	and	CCONJ
gujaf-21	190	6	economic	economic	ADJ
gujaf-21	190	7	development	development	NOUN
gujaf-21	190	8	,	,	PUNCT
gujaf-21	190	9	2(june	2(june	NUM
gujaf-21	190	10	)	)	PUNCT
gujaf-21	190	11	,	,	PUNCT
gujaf-21	190	12	1–9	1–9	PROPN
gujaf-21	190	13	.	.	PUNCT
gujaf-21	190	14	isaksson	isaksson	PROPN
gujaf-21	190	15	,	,	PUNCT
gujaf-21	190	16	r.	r.	PROPN
gujaf-21	190	17	,	,	PUNCT
gujaf-21	190	18	&	&	CCONJ
gujaf-21	190	19	steimle	steimle	NOUN
gujaf-21	190	20	,	,	PUNCT
gujaf-21	190	21	u.	u.	NOUN
gujaf-21	190	22	(	(	PUNCT
gujaf-21	190	23	2009	2009	NUM
gujaf-21	190	24	)	)	PUNCT
gujaf-21	190	25	.	.	PUNCT
gujaf-21	191	1	what	what	PRON
gujaf-21	191	2	does	do	AUX
gujaf-21	191	3	gri	gri	NOUN
gujaf-21	191	4	-	-	PUNCT
gujaf-21	191	5	reporting	reporting	NOUN
gujaf-21	191	6	tell	tell	VERB
gujaf-21	191	7	us	we	PRON
gujaf-21	191	8	about	about	ADP
gujaf-21	191	9	corporate	corporate	ADJ
gujaf-21	191	10	sustainability	sustainability	NOUN
gujaf-21	191	11	?	?	PUNCT
gujaf-21	192	1	the	the	DET
gujaf-21	192	2	tqm	tqm	PROPN
gujaf-21	192	3	journal	journal	NOUN
gujaf-21	192	4	,	,	PUNCT
gujaf-21	192	5	21(2	21(2	NUM
gujaf-21	192	6	)	)	PUNCT
gujaf-21	192	7	,	,	PUNCT
gujaf-21	192	8	168–181	168–181	NUM
gujaf-21	192	9	.	.	PUNCT
gujaf-21	192	10	retrieved	retrieve	VERB
gujaf-21	192	11	from	from	ADP
gujaf-21	192	12	https://doi.org/10.1108/17542730910938155	https://doi.org/10.1108/17542730910938155	X
gujaf-21	192	13	marimon	marimon	PROPN
gujaf-21	192	14	,	,	PUNCT
gujaf-21	192	15	f.	f.	PROPN
gujaf-21	192	16	,	,	PUNCT
gujaf-21	192	17	alonso	alonso	PROPN
gujaf-21	192	18	-	-	PUNCT
gujaf-21	192	19	almeida	almeida	PROPN
gujaf-21	192	20	,	,	PUNCT
gujaf-21	192	21	m.	m.	NOUN
gujaf-21	192	22	m.	m.	NOUN
gujaf-21	192	23	,	,	PUNCT
gujaf-21	192	24	rodrigez	rodrigez	NOUN
gujaf-21	192	25	,	,	PUNCT
gujaf-21	192	26	m.	m.	NOUN
gujaf-21	192	27	p.	p.	PROPN
gujaf-21	192	28	,	,	PUNCT
gujaf-21	192	29	&	&	CCONJ
gujaf-21	192	30	alejandro	alejandro	PROPN
gujaf-21	192	31	,	,	PUNCT
gujaf-21	192	32	k.	k.	PROPN
gujaf-21	192	33	a.	a.	PROPN
gujaf-21	192	34	c.	c.	PROPN
gujaf-21	192	35	(	(	PUNCT
gujaf-21	192	36	2012	2012	NUM
gujaf-21	192	37	)	)	PUNCT
gujaf-21	192	38	.	.	PUNCT
gujaf-21	193	1	the	the	DET
gujaf-21	193	2	worldwide	worldwide	ADJ
gujaf-21	193	3	diffusion	diffusion	NOUN
gujaf-21	193	4	.	.	PUNCT
gujaf-21	194	1	retreived	retreive	VERB
gujaf-21	194	2	from	from	ADP
gujaf-21	194	3	http://dx.doi.org/10.1016/j.jclepro.2012.04.017	http://dx.doi.org/10.1016/j.jclepro.2012.04.017	PROPN
gujaf-21	194	4	of	of	ADP
gujaf-21	194	5	the	the	DET
gujaf-21	194	6	global	global	ADJ
gujaf-21	194	7	reporting	reporting	NOUN
gujaf-21	194	8	initiative	initiative	NOUN
gujaf-21	194	9	:	:	PUNCT
gujaf-21	194	10	what	what	PRON
gujaf-21	194	11	is	be	AUX
gujaf-21	194	12	the	the	DET
gujaf-21	194	13	point	point	NOUN
gujaf-21	194	14	?	?	PUNCT
gujaf-21	194	15	.	.	PUNCT
gujaf-21	195	1	journal	journal	PROPN
gujaf-21	195	2	of	of	ADP
gujaf-21	195	3	cleaner	clean	ADJ
gujaf-21	195	4	production	production	NOUN
gujaf-21	195	5	prado	prado	PROPN
gujaf-21	195	6	-	-	PUNCT
gujaf-21	195	7	lorenzo	lorenzo	PROPN
gujaf-21	195	8	,	,	PUNCT
gujaf-21	195	9	j.m	j.m	PROPN
gujaf-21	195	10	.	.	PROPN
gujaf-21	195	11	,	,	PUNCT
gujaf-21	195	12	rodríguez	rodríguez	NOUN
gujaf-21	195	13	-	-	PUNCT
gujaf-21	195	14	domínguez	domínguez	NOUN
gujaf-21	195	15	,	,	PUNCT
gujaf-21	195	16	l.	l.	PROPN
gujaf-21	195	17	,	,	PUNCT
gujaf-21	195	18	gallego	gallego	NOUN
gujaf-21	195	19	-	-	PUNCT
gujaf-21	195	20	álvarez	álvarez	NOUN
gujaf-21	195	21	,	,	PUNCT
gujaf-21	195	22	i.	i.	NOUN
gujaf-21	195	23	and	and	CCONJ
gujaf-21	195	24	garcíasánchez	garcíasánchez	PROPN
gujaf-21	195	25	,	,	PUNCT
gujaf-21	195	26	i.m	i.m	PROPN
gujaf-21	195	27	.	.	PUNCT
gujaf-21	196	1	(	(	PUNCT
gujaf-21	196	2	2009),“factors	2009),“factor	NOUN
gujaf-21	196	3	influencing	influence	VERB
gujaf-21	196	4	the	the	DET
gujaf-21	196	5	disclosure	disclosure	NOUN
gujaf-21	196	6	of	of	ADP
gujaf-21	196	7	greenhouse	greenhouse	NOUN
gujaf-21	196	8	gas	gas	NOUN
gujaf-21	196	9	emissions	emission	NOUN
gujaf-21	196	10	in	in	ADP
gujaf-21	196	11	companies	company	NOUN
gujaf-21	196	12	world	world	NOUN
gujaf-21	196	13	-	-	PUNCT
gujaf-21	196	14	wide”,management	wide”,management	NOUN
gujaf-21	196	15	decision	decision	NOUN
gujaf-21	196	16	,	,	PUNCT
gujaf-21	196	17	vol	vol	NOUN
gujaf-21	196	18	.	.	PUNCT
gujaf-21	197	1	47	47	NUM
gujaf-21	197	2	no	no	NOUN
gujaf-21	197	3	.	.	NOUN
gujaf-21	198	1	7	7	X
gujaf-21	198	2	.	.	NUM
gujaf-21	198	3	rectrieved	rectrieve	VERB
gujaf-21	198	4	from	from	ADP
gujaf-21	198	5	perrini	perrini	PROPN
gujaf-21	198	6	,	,	PUNCT
gujaf-21	198	7	f.	f.	PROPN
gujaf-21	198	8	,	,	PUNCT
gujaf-21	198	9	&	&	CCONJ
gujaf-21	198	10	tencati	tencati	PROPN
gujaf-21	198	11	,	,	PUNCT
gujaf-21	198	12	a.	a.	NOUN
gujaf-21	198	13	(	(	PUNCT
gujaf-21	198	14	2006	2006	NUM
gujaf-21	198	15	)	)	PUNCT
gujaf-21	198	16	.	.	PUNCT
gujaf-21	199	1	sustainability	sustainability	NOUN
gujaf-21	199	2	and	and	CCONJ
gujaf-21	199	3	stakeholder	stakeholder	NOUN
gujaf-21	199	4	management	management	NOUN
gujaf-21	199	5	:	:	PUNCT
gujaf-21	199	6	the	the	DET
gujaf-21	199	7	need	need	NOUN
gujaf-21	199	8	for	for	ADP
gujaf-21	199	9	new	new	ADJ
gujaf-21	199	10	corporate	corporate	ADJ
gujaf-21	199	11	performance	performance	NOUN
gujaf-21	199	12	evaluation	evaluation	NOUN
gujaf-21	199	13	and	and	CCONJ
gujaf-21	199	14	reporting	reporting	NOUN
gujaf-21	199	15	systems	system	NOUN
gujaf-21	199	16	.	.	PUNCT
gujaf-21	200	1	business	business	NOUN
gujaf-21	200	2	strategy	strategy	NOUN
gujaf-21	200	3	and	and	CCONJ
gujaf-21	200	4	the	the	DET
gujaf-21	200	5	environment	environment	NOUN
gujaf-21	200	6	,	,	PUNCT
gujaf-21	200	7	15(september	15(september	NUM
gujaf-21	200	8	2005	2005	NUM
gujaf-21	200	9	)	)	PUNCT
gujaf-21	200	10	,	,	PUNCT
gujaf-21	200	11	296–308	296–308	NUM
gujaf-21	200	12	.	.	PUNCT
gujaf-21	201	1	reverte	reverte	PROPN
gujaf-21	201	2	,	,	PUNCT
gujaf-21	201	3	c.	c.	PROPN
gujaf-21	201	4	(	(	PUNCT
gujaf-21	201	5	2009	2009	NUM
gujaf-21	201	6	)	)	PUNCT
gujaf-21	201	7	.	.	PUNCT
gujaf-21	202	1	determinants	determinant	NOUN
gujaf-21	202	2	of	of	ADP
gujaf-21	202	3	corporate	corporate	ADJ
gujaf-21	202	4	social	social	ADJ
gujaf-21	202	5	responsibility	responsibility	NOUN
gujaf-21	202	6	disclosure	disclosure	NOUN
gujaf-21	202	7	ratings	rating	NOUN
gujaf-21	202	8	by	by	ADP
gujaf-21	202	9	spanish	spanish	ADJ
gujaf-21	202	10	listed	list	VERB
gujaf-21	202	11	firms	firm	NOUN
gujaf-21	202	12	.	.	PUNCT
gujaf-21	203	1	journal	journal	PROPN
gujaf-21	203	2	of	of	ADP
gujaf-21	203	3	business	business	NOUN
gujaf-21	203	4	ethics	ethic	NOUN
gujaf-21	203	5	,	,	PUNCT
gujaf-21	203	6	88(2	88(2	NUM
gujaf-21	203	7	)	)	PUNCT
gujaf-21	203	8	,	,	PUNCT
gujaf-21	203	9	351–366	351–366	NUM
gujaf-21	203	10	.	.	PUNCT
gujaf-21	204	1	tsalavoutas	tsalavoutas	PROPN
gujaf-21	204	2	,	,	PUNCT
gujaf-21	204	3	i.	i.	PROPN
gujaf-21	204	4	,	,	PUNCT
gujaf-21	204	5	evans	evans	PROPN
gujaf-21	204	6	,	,	PUNCT
gujaf-21	204	7	l.	l.	PROPN
gujaf-21	204	8	,	,	PUNCT
gujaf-21	204	9	&	&	CCONJ
gujaf-21	204	10	smith	smith	PROPN
gujaf-21	204	11	,	,	PUNCT
gujaf-21	204	12	m.	m.	NOUN
gujaf-21	204	13	(	(	PUNCT
gujaf-21	204	14	2010	2010	NUM
gujaf-21	204	15	)	)	PUNCT
gujaf-21	204	16	.	.	PUNCT
gujaf-21	205	1	comparison	comparison	NOUN
gujaf-21	205	2	of	of	ADP
gujaf-21	205	3	two	two	NUM
gujaf-21	205	4	methods	method	NOUN
gujaf-21	205	5	for	for	ADP
gujaf-21	205	6	measuring	measure	VERB
gujaf-21	205	7	compliance	compliance	NOUN
gujaf-21	205	8	with	with	ADP
gujaf-21	205	9	ifrs	ifrs	PROPN
gujaf-21	205	10	mandatory	mandatory	ADJ
gujaf-21	205	11	disclosure	disclosure	NOUN
gujaf-21	205	12	requirements	requirement	NOUN
gujaf-21	205	13	.	.	PUNCT
gujaf-21	206	1	journal	journal	NOUN
gujaf-21	206	2	of	of	ADP
gujaf-21	206	3	applied	apply	VERB
gujaf-21	206	4	accounting	accounting	NOUN
gujaf-21	206	5	research	research	NOUN
gujaf-21	206	6	,	,	PUNCT
gujaf-21	206	7	11(3	11(3	NUM
gujaf-21	206	8	)	)	PUNCT
gujaf-21	206	9	,	,	PUNCT
gujaf-21	206	10	213–228	213–228	NUM
gujaf-21	206	11	.	.	PUNCT
gujaf-21	207	1	https://doi.org/10.1108/09675421011088143	https://doi.org/10.1108/09675421011088143	PROPN
gujaf-21	207	2	yeoh	yeoh	PROPN
gujaf-21	207	3	,	,	PUNCT
gujaf-21	207	4	j.	j.	PROPN
gujaf-21	207	5	(	(	PUNCT
gujaf-21	207	6	2005	2005	NUM
gujaf-21	207	7	)	)	PUNCT
gujaf-21	207	8	.	.	PUNCT
gujaf-21	208	1	compliance	compliance	NOUN
gujaf-21	208	2	with	with	ADP
gujaf-21	208	3	mandatory	mandatory	ADJ
gujaf-21	208	4	disclosure	disclosure	NOUN
gujaf-21	208	5	requirements	requirement	NOUN
gujaf-21	208	6	by	by	ADP
gujaf-21	208	7	new	new	PROPN
gujaf-21	208	8	zealand	zealand	PROPN
gujaf-21	208	9	listed	list	VERB
gujaf-21	208	10	companies	company	NOUN
gujaf-21	208	11	.	.	PUNCT
gujaf-21	209	1	advances	advance	NOUN
gujaf-21	209	2	in	in	ADP
gujaf-21	209	3	international	international	ADJ
gujaf-21	209	4	accounting	accounting	NOUN
gujaf-21	209	5	,	,	PUNCT
gujaf-21	209	6	18(0	18(0	NUM
gujaf-21	209	7	)	)	PUNCT
gujaf-21	209	8	,	,	PUNCT
gujaf-21	209	9	245	245	NUM
gujaf-21	209	10	–	–	PUNCT
gujaf-21	209	11	262	262	NUM
gujaf-21	209	12	.	.	PUNCT
gujaf-21	210	1	https://doi.org/http://dx.doi.org/10.1016/s0897-3660(05)18012-x	https://doi.org/http://dx.doi.org/10.1016/s0897-3660(05)18012-x	PROPN