id	sid	tid	token	lemma	pos
gujaf-287	1	1	gusau	gusau	PROPN
gujaf-287	1	2	journal	journal	NOUN
gujaf-287	1	3	of	of	ADP
gujaf-287	1	4	accounting	accounting	NOUN
gujaf-287	1	5	and	and	CCONJ
gujaf-287	1	6	finance	finance	NOUN
gujaf-287	1	7	(	(	PUNCT
gujaf-287	1	8	gujaf	gujaf	NOUN
gujaf-287	1	9	)	)	PUNCT
gujaf-287	1	10	vol	vol	NOUN
gujaf-287	1	11	.	.	NOUN
gujaf-287	2	1	5	5	NUM
gujaf-287	2	2	issue	issue	NOUN
gujaf-287	2	3	1	1	NUM
gujaf-287	2	4	,	,	PUNCT
gujaf-287	2	5	april	april	PROPN
gujaf-287	2	6	,	,	PUNCT
gujaf-287	2	7	2024	2024	NUM
gujaf-287	2	8	issn	issn	X
gujaf-287	2	9	:	:	PUNCT
gujaf-287	2	10	2756	2756	NUM
gujaf-287	2	11	-	-	PUNCT
gujaf-287	2	12	665x	665x	NOUN
gujaf-287	2	13	a	a	DET
gujaf-287	2	14	publication	publication	NOUN
gujaf-287	2	15	of	of	ADP
gujaf-287	2	16	department	department	NOUN
gujaf-287	2	17	of	of	ADP
gujaf-287	2	18	accounting	accounting	NOUN
gujaf-287	2	19	and	and	CCONJ
gujaf-287	2	20	finance	finance	NOUN
gujaf-287	2	21	,	,	PUNCT
gujaf-287	2	22	faculty	faculty	NOUN
gujaf-287	2	23	of	of	ADP
gujaf-287	2	24	management	management	NOUN
gujaf-287	2	25	and	and	CCONJ
gujaf-287	2	26	social	social	ADJ
gujaf-287	2	27	sciences	science	NOUN
gujaf-287	2	28	,	,	PUNCT
gujaf-287	2	29	federal	federal	ADJ
gujaf-287	2	30	university	university	NOUN
gujaf-287	2	31	gusau	gusau	NOUN
gujaf-287	2	32	,	,	PUNCT
gujaf-287	2	33	zamfara	zamfara	PROPN
gujaf-287	2	34	state	state	PROPN
gujaf-287	2	35	-nigeria	-nigeria	PROPN
gujaf-287	2	36	gusau	gusau	ADJ
gujaf-287	2	37	journal	journal	NOUN
gujaf-287	2	38	of	of	ADP
gujaf-287	2	39	accounting	accounting	NOUN
gujaf-287	2	40	and	and	CCONJ
gujaf-287	2	41	finance	finance	NOUN
gujaf-287	2	42	,	,	PUNCT
gujaf-287	2	43	vol	vol	NOUN
gujaf-287	2	44	.	.	PROPN
gujaf-287	2	45	5	5	NUM
gujaf-287	2	46	,	,	PUNCT
gujaf-287	2	47	issue	issue	NOUN
gujaf-287	2	48	1	1	NUM
gujaf-287	2	49	,	,	PUNCT
gujaf-287	2	50	april	april	PROPN
gujaf-287	2	51	,	,	PUNCT
gujaf-287	2	52	2024	2024	NUM
gujaf-287	2	53	ii	ii	NUM
gujaf-287	2	54	©	©	PROPN
gujaf-287	2	55	department	department	PROPN
gujaf-287	2	56	of	of	ADP
gujaf-287	2	57	accounting	accounting	NOUN
gujaf-287	2	58	and	and	CCONJ
gujaf-287	2	59	finance	finance	NOUN
gujaf-287	2	60	vol	vol	NOUN
gujaf-287	2	61	.	.	PUNCT
gujaf-287	2	62	5	5	NUM
gujaf-287	2	63	issue	issue	NOUN
gujaf-287	2	64	1	1	NUM
gujaf-287	2	65	april	april	PROPN
gujaf-287	2	66	,	,	PUNCT
gujaf-287	2	67	2024	2024	NUM
gujaf-287	2	68	issn	issn	X
gujaf-287	2	69	:	:	PUNCT
gujaf-287	2	70	2756	2756	NUM
gujaf-287	2	71	-	-	PUNCT
gujaf-287	2	72	665x	665x	NOUN
gujaf-287	2	73	a	a	DET
gujaf-287	2	74	publication	publication	NOUN
gujaf-287	2	75	of	of	ADP
gujaf-287	2	76	department	department	NOUN
gujaf-287	2	77	of	of	ADP
gujaf-287	2	78	accounting	accounting	NOUN
gujaf-287	2	79	and	and	CCONJ
gujaf-287	2	80	finance	finance	NOUN
gujaf-287	2	81	,	,	PUNCT
gujaf-287	2	82	faculty	faculty	NOUN
gujaf-287	2	83	of	of	ADP
gujaf-287	2	84	management	management	NOUN
gujaf-287	2	85	and	and	CCONJ
gujaf-287	2	86	social	social	ADJ
gujaf-287	2	87	sciences	science	NOUN
gujaf-287	2	88	,	,	PUNCT
gujaf-287	2	89	federal	federal	ADJ
gujaf-287	2	90	university	university	NOUN
gujaf-287	2	91	gusau	gusau	NOUN
gujaf-287	2	92	,	,	PUNCT
gujaf-287	2	93	zamfara	zamfara	PROPN
gujaf-287	2	94	state	state	NOUN
gujaf-287	2	95	-nigeria	-nigeria	PROPN
gujaf-287	2	96	all	all	DET
gujaf-287	2	97	rights	right	NOUN
gujaf-287	2	98	reserved	reserve	VERB
gujaf-287	2	99	except	except	SCONJ
gujaf-287	2	100	for	for	ADP
gujaf-287	2	101	academic	academic	ADJ
gujaf-287	2	102	purposes	purpose	NOUN
gujaf-287	2	103	no	no	DET
gujaf-287	2	104	part	part	NOUN
gujaf-287	2	105	or	or	CCONJ
gujaf-287	2	106	whole	whole	NOUN
gujaf-287	2	107	of	of	ADP
gujaf-287	2	108	this	this	DET
gujaf-287	2	109	publication	publication	NOUN
gujaf-287	2	110	is	be	AUX
gujaf-287	2	111	allowed	allow	VERB
gujaf-287	2	112	to	to	PART
gujaf-287	2	113	be	be	AUX
gujaf-287	2	114	reproduced	reproduce	VERB
gujaf-287	2	115	,	,	PUNCT
gujaf-287	2	116	stored	store	VERB
gujaf-287	2	117	in	in	ADP
gujaf-287	2	118	a	a	DET
gujaf-287	2	119	retrieval	retrieval	NOUN
gujaf-287	2	120	system	system	NOUN
gujaf-287	2	121	or	or	CCONJ
gujaf-287	2	122	transmitted	transmit	VERB
gujaf-287	2	123	in	in	ADP
gujaf-287	2	124	any	any	DET
gujaf-287	2	125	form	form	NOUN
gujaf-287	2	126	or	or	CCONJ
gujaf-287	2	127	by	by	ADP
gujaf-287	2	128	any	any	DET
gujaf-287	2	129	means	mean	NOUN
gujaf-287	2	130	be	be	AUX
gujaf-287	2	131	it	it	PRON
gujaf-287	2	132	mechanical	mechanical	ADJ
gujaf-287	2	133	,	,	PUNCT
gujaf-287	2	134	electrical	electrical	ADJ
gujaf-287	2	135	,	,	PUNCT
gujaf-287	2	136	photocopying	photocopying	NOUN
gujaf-287	2	137	,	,	PUNCT
gujaf-287	2	138	recording	recording	NOUN
gujaf-287	2	139	or	or	CCONJ
gujaf-287	2	140	otherwise	otherwise	ADV
gujaf-287	2	141	,	,	PUNCT
gujaf-287	2	142	without	without	ADP
gujaf-287	2	143	prior	prior	ADJ
gujaf-287	2	144	permission	permission	NOUN
gujaf-287	2	145	of	of	ADP
gujaf-287	2	146	the	the	DET
gujaf-287	2	147	copyright	copyright	NOUN
gujaf-287	2	148	owner	owner	NOUN
gujaf-287	2	149	.	.	PUNCT
gujaf-287	3	1	published	publish	VERB
gujaf-287	3	2	and	and	CCONJ
gujaf-287	3	3	printed	print	VERB
gujaf-287	3	4	by	by	ADP
gujaf-287	3	5	ahmadu	ahmadu	PROPN
gujaf-287	3	6	bello	bello	PROPN
gujaf-287	3	7	university	university	NOUN
gujaf-287	3	8	press	press	NOUN
gujaf-287	3	9	limited	limit	VERB
gujaf-287	3	10	,	,	PUNCT
gujaf-287	3	11	zaria	zaria	PROPN
gujaf-287	3	12	,	,	PUNCT
gujaf-287	3	13	kaduna	kaduna	PROPN
gujaf-287	3	14	state	state	PROPN
gujaf-287	3	15	,	,	PUNCT
gujaf-287	3	16	nigeria	nigeria	PROPN
gujaf-287	3	17	.	.	PUNCT
gujaf-287	4	1	tel	tel	ADP
gujaf-287	4	2	:	:	PUNCT
gujaf-287	4	3	08065949711	08065949711	NUM
gujaf-287	4	4	e	e	NOUN
gujaf-287	4	5	-	-	NOUN
gujaf-287	4	6	mail	mail	NOUN
gujaf-287	4	7	:	:	PUNCT
gujaf-287	4	8	abupress@abu.edu.ng	abupress@abu.edu.ng	PROPN
gujaf-287	4	9	info@abupress.com.ng	info@abupress.com.ng	NOUN
gujaf-287	4	10	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-287	5	1	website	website	NOUN
gujaf-287	5	2	:	:	PUNCT
gujaf-287	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-287	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-287	5	5	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-287	5	6	gusau	gusau	ADJ
gujaf-287	5	7	journal	journal	NOUN
gujaf-287	5	8	of	of	ADP
gujaf-287	5	9	accounting	accounting	NOUN
gujaf-287	5	10	and	and	CCONJ
gujaf-287	5	11	finance	finance	NOUN
gujaf-287	5	12	,	,	PUNCT
gujaf-287	5	13	vol	vol	NOUN
gujaf-287	5	14	.	.	PROPN
gujaf-287	5	15	5	5	NUM
gujaf-287	5	16	,	,	PUNCT
gujaf-287	5	17	issue	issue	NOUN
gujaf-287	5	18	1	1	NUM
gujaf-287	5	19	,	,	PUNCT
gujaf-287	5	20	april	april	PROPN
gujaf-287	5	21	,	,	PUNCT
gujaf-287	5	22	2024	2024	NUM
gujaf-287	5	23	iii	iii	NUM
gujaf-287	5	24	editorial	editorial	PROPN
gujaf-287	5	25	board	board	NOUN
gujaf-287	5	26	editor	editor	NOUN
gujaf-287	5	27	-	-	PUNCT
gujaf-287	5	28	in	in	ADP
gujaf-287	5	29	-	-	PUNCT
gujaf-287	5	30	chief	chief	NOUN
gujaf-287	5	31	:	:	PUNCT
gujaf-287	6	1	prof	prof	PROPN
gujaf-287	6	2	.	.	PUNCT
gujaf-287	6	3	shehu	shehu	PROPN
gujaf-287	6	4	usman	usman	PROPN
gujaf-287	6	5	hassan	hassan	PROPN
gujaf-287	6	6	department	department	PROPN
gujaf-287	6	7	of	of	ADP
gujaf-287	6	8	accounting	accounting	PROPN
gujaf-287	6	9	,	,	PUNCT
gujaf-287	6	10	federal	federal	ADJ
gujaf-287	6	11	university	university	PROPN
gujaf-287	6	12	of	of	ADP
gujaf-287	6	13	kashere	kashere	PROPN
gujaf-287	6	14	,	,	PUNCT
gujaf-287	6	15	gombe	gombe	ADJ
gujaf-287	6	16	state	state	NOUN
gujaf-287	6	17	.	.	PUNCT
gujaf-287	7	1	associate	associate	NOUN
gujaf-287	7	2	editor	editor	NOUN
gujaf-287	7	3	:	:	PUNCT
gujaf-287	7	4	dr	dr	PROPN
gujaf-287	7	5	.	.	PROPN
gujaf-287	7	6	muhammad	muhammad	PROPN
gujaf-287	7	7	mustapha	mustapha	PROPN
gujaf-287	7	8	bagudo	bagudo	PROPN
gujaf-287	7	9	department	department	PROPN
gujaf-287	7	10	of	of	ADP
gujaf-287	7	11	accounting	accounting	PROPN
gujaf-287	7	12	,	,	PUNCT
gujaf-287	7	13	ahmadu	ahmadu	PROPN
gujaf-287	7	14	bello	bello	PROPN
gujaf-287	7	15	university	university	PROPN
gujaf-287	7	16	zaria	zaria	PROPN
gujaf-287	7	17	,	,	PUNCT
gujaf-287	7	18	kaduna	kaduna	PROPN
gujaf-287	7	19	state	state	PROPN
gujaf-287	7	20	.	.	PUNCT
gujaf-287	8	1	managing	manage	VERB
gujaf-287	8	2	editor	editor	NOUN
gujaf-287	8	3	:	:	PUNCT
gujaf-287	8	4	umar	umar	PROPN
gujaf-287	8	5	farouk	farouk	PROPN
gujaf-287	8	6	abdulkarim	abdulkarim	PROPN
gujaf-287	8	7	department	department	PROPN
gujaf-287	8	8	of	of	ADP
gujaf-287	8	9	accounting	accounting	NOUN
gujaf-287	8	10	and	and	CCONJ
gujaf-287	8	11	finance	finance	NOUN
gujaf-287	8	12	,	,	PUNCT
gujaf-287	8	13	federal	federal	ADJ
gujaf-287	8	14	university	university	NOUN
gujaf-287	8	15	gusau	gusau	PROPN
gujaf-287	8	16	,	,	PUNCT
gujaf-287	8	17	zamfara	zamfara	PROPN
gujaf-287	8	18	state	state	PROPN
gujaf-287	8	19	.	.	PUNCT
gujaf-287	9	1	editorial	editorial	PROPN
gujaf-287	9	2	board	board	NOUN
gujaf-287	9	3	prof.ahmad	prof.ahmad	PROPN
gujaf-287	9	4	modu	modu	PROPN
gujaf-287	9	5	kumshe	kumshe	PROPN
gujaf-287	9	6	department	department	PROPN
gujaf-287	9	7	of	of	ADP
gujaf-287	9	8	accounting	accounting	PROPN
gujaf-287	9	9	,	,	PUNCT
gujaf-287	9	10	university	university	NOUN
gujaf-287	9	11	of	of	ADP
gujaf-287	9	12	maiduguri	maiduguri	PROPN
gujaf-287	9	13	,	,	PUNCT
gujaf-287	9	14	borno	borno	PROPN
gujaf-287	9	15	state	state	PROPN
gujaf-287	9	16	.	.	PUNCT
gujaf-287	10	1	prof	prof	PROPN
gujaf-287	10	2	ugochukwu	ugochukwu	PROPN
gujaf-287	10	3	c.	c.	PROPN
gujaf-287	10	4	nzewi	nzewi	VERB
gujaf-287	10	5	department	department	PROPN
gujaf-287	10	6	of	of	ADP
gujaf-287	10	7	accounting	accounting	PROPN
gujaf-287	10	8	,	,	PUNCT
gujaf-287	10	9	paul	paul	PROPN
gujaf-287	10	10	university	university	PROPN
gujaf-287	10	11	awka	awka	NOUN
gujaf-287	10	12	,	,	PUNCT
gujaf-287	10	13	anambra	anambra	PROPN
gujaf-287	10	14	state	state	PROPN
gujaf-287	10	15	.	.	PUNCT
gujaf-287	11	1	prof	prof	PROPN
gujaf-287	11	2	kabir	kabir	PROPN
gujaf-287	11	3	tahir	tahir	PROPN
gujaf-287	11	4	hamid	hamid	PROPN
gujaf-287	11	5	department	department	PROPN
gujaf-287	11	6	of	of	ADP
gujaf-287	11	7	accounting	accounting	PROPN
gujaf-287	11	8	,	,	PUNCT
gujaf-287	11	9	bayero	bayero	PROPN
gujaf-287	11	10	university	university	PROPN
gujaf-287	11	11	,	,	PUNCT
gujaf-287	11	12	kano	kano	PROPN
gujaf-287	11	13	,	,	PUNCT
gujaf-287	11	14	kano	kano	PROPN
gujaf-287	11	15	state	state	PROPN
gujaf-287	11	16	.	.	PUNCT
gujaf-287	12	1	prof	prof	PROPN
gujaf-287	12	2	.	.	PUNCT
gujaf-287	13	1	ekoja	ekoja	PROPN
gujaf-287	13	2	b.	b.	PROPN
gujaf-287	13	3	ekoja	ekoja	PROPN
gujaf-287	13	4	department	department	PROPN
gujaf-287	13	5	of	of	ADP
gujaf-287	13	6	accounting	accounting	PROPN
gujaf-287	13	7	,	,	PUNCT
gujaf-287	13	8	university	university	PROPN
gujaf-287	13	9	of	of	ADP
gujaf-287	13	10	jos	jos	PROPN
gujaf-287	13	11	.	.	PROPN
gujaf-287	13	12	prof	prof	PROPN
gujaf-287	13	13	.	.	PUNCT
gujaf-287	14	1	clifford	clifford	PROPN
gujaf-287	14	2	ofurum	ofurum	PROPN
gujaf-287	14	3	department	department	PROPN
gujaf-287	14	4	of	of	ADP
gujaf-287	14	5	accounting	accounting	PROPN
gujaf-287	14	6	,	,	PUNCT
gujaf-287	14	7	university	university	NOUN
gujaf-287	14	8	of	of	ADP
gujaf-287	14	9	portharcourt	portharcourt	PROPN
gujaf-287	14	10	,	,	PUNCT
gujaf-287	14	11	rivers	river	NOUN
gujaf-287	14	12	state	state	PROPN
gujaf-287	14	13	.	.	PUNCT
gujaf-287	15	1	prof	prof	PROPN
gujaf-287	15	2	.	.	PUNCT
gujaf-287	16	1	ahmad	ahmad	PROPN
gujaf-287	16	2	bello	bello	PROPN
gujaf-287	16	3	dogarawa	dogarawa	PROPN
gujaf-287	16	4	department	department	PROPN
gujaf-287	16	5	of	of	ADP
gujaf-287	16	6	accounting	accounting	NOUN
gujaf-287	16	7	,	,	PUNCT
gujaf-287	16	8	ahmadu	ahmadu	PROPN
gujaf-287	16	9	bello	bello	PROPN
gujaf-287	16	10	university	university	PROPN
gujaf-287	16	11	zaria	zaria	PROPN
gujaf-287	16	12	.	.	PUNCT
gujaf-287	17	1	prof	prof	PROPN
gujaf-287	17	2	.	.	PUNCT
gujaf-287	18	1	yusuf	yusuf	PROPN
gujaf-287	18	2	.	.	PUNCT
gujaf-287	19	1	b.	b.	PROPN
gujaf-287	19	2	rahman	rahman	PROPN
gujaf-287	19	3	department	department	PROPN
gujaf-287	19	4	of	of	ADP
gujaf-287	19	5	accounting	accounting	PROPN
gujaf-287	19	6	,	,	PUNCT
gujaf-287	19	7	lagos	lagos	NOUN
gujaf-287	19	8	state	state	PROPN
gujaf-287	19	9	university	university	PROPN
gujaf-287	19	10	,	,	PUNCT
gujaf-287	19	11	lagos	lagos	NOUN
gujaf-287	19	12	state	state	NOUN
gujaf-287	19	13	.	.	PUNCT
gujaf-287	20	1	gusau	gusau	PROPN
gujaf-287	20	2	journal	journal	PROPN
gujaf-287	20	3	of	of	ADP
gujaf-287	20	4	accounting	accounting	NOUN
gujaf-287	20	5	and	and	CCONJ
gujaf-287	20	6	finance	finance	NOUN
gujaf-287	20	7	,	,	PUNCT
gujaf-287	20	8	vol	vol	NOUN
gujaf-287	20	9	.	.	PROPN
gujaf-287	20	10	5	5	NUM
gujaf-287	20	11	,	,	PUNCT
gujaf-287	20	12	issue	issue	NOUN
gujaf-287	20	13	1	1	NUM
gujaf-287	20	14	,	,	PUNCT
gujaf-287	20	15	april	april	PROPN
gujaf-287	20	16	,	,	PUNCT
gujaf-287	20	17	2024	2024	NUM
gujaf-287	20	18	iv	iv	NUM
gujaf-287	20	19	prof	prof	NOUN
gujaf-287	20	20	.	.	PUNCT
gujaf-287	21	1	suleiman	suleiman	PROPN
gujaf-287	21	2	a.	a.	PROPN
gujaf-287	21	3	s.	s.	PROPN
gujaf-287	21	4	aruwa	aruwa	PROPN
gujaf-287	21	5	department	department	PROPN
gujaf-287	21	6	of	of	ADP
gujaf-287	21	7	accounting	accounting	PROPN
gujaf-287	21	8	,	,	PUNCT
gujaf-287	21	9	nasarawa	nasarawa	PROPN
gujaf-287	21	10	state	state	PROPN
gujaf-287	21	11	university	university	PROPN
gujaf-287	21	12	,	,	PUNCT
gujaf-287	21	13	keffi	keffi	PROPN
gujaf-287	21	14	,	,	PUNCT
gujaf-287	21	15	nasarawa	nasarawa	PROPN
gujaf-287	21	16	state	state	PROPN
gujaf-287	21	17	.	.	PUNCT
gujaf-287	22	1	prof	prof	PROPN
gujaf-287	22	2	.	.	PUNCT
gujaf-287	23	1	muhammad	muhammad	PROPN
gujaf-287	23	2	junaidu	junaidu	PROPN
gujaf-287	23	3	kurawa	kurawa	PROPN
gujaf-287	23	4	department	department	PROPN
gujaf-287	23	5	of	of	ADP
gujaf-287	23	6	accounting	accounting	PROPN
gujaf-287	23	7	,	,	PUNCT
gujaf-287	23	8	bayero	bayero	PROPN
gujaf-287	23	9	university	university	PROPN
gujaf-287	23	10	kano	kano	PROPN
gujaf-287	23	11	,	,	PUNCT
gujaf-287	23	12	kano	kano	PROPN
gujaf-287	23	13	state	state	PROPN
gujaf-287	23	14	.	.	PUNCT
gujaf-287	24	1	prof	prof	PROPN
gujaf-287	24	2	.	.	PUNCT
gujaf-287	25	1	muhammad	muhammad	PROPN
gujaf-287	25	2	habibu	habibu	ADJ
gujaf-287	25	3	sabari	sabari	PROPN
gujaf-287	25	4	department	department	PROPN
gujaf-287	25	5	of	of	ADP
gujaf-287	25	6	accounting	accounting	NOUN
gujaf-287	25	7	,	,	PUNCT
gujaf-287	25	8	ahmadu	ahmadu	PROPN
gujaf-287	25	9	bello	bello	PROPN
gujaf-287	25	10	university	university	PROPN
gujaf-287	25	11	,	,	PUNCT
gujaf-287	25	12	zaria	zaria	PROPN
gujaf-287	25	13	.	.	PUNCT
gujaf-287	25	14	prof	prof	PROPN
gujaf-287	25	15	.	.	PUNCT
gujaf-287	26	1	okpanachi	okpanachi	PROPN
gujaf-287	26	2	joshua	joshua	PROPN
gujaf-287	26	3	department	department	PROPN
gujaf-287	26	4	of	of	ADP
gujaf-287	26	5	accounting	accounting	NOUN
gujaf-287	26	6	and	and	CCONJ
gujaf-287	26	7	management	management	NOUN
gujaf-287	26	8	,	,	PUNCT
gujaf-287	26	9	nigerian	nigerian	ADJ
gujaf-287	26	10	defence	defence	PROPN
gujaf-287	26	11	academy	academy	PROPN
gujaf-287	26	12	,	,	PUNCT
gujaf-287	26	13	kaduna	kaduna	PROPN
gujaf-287	26	14	.	.	PROPN
gujaf-287	26	15	prof	prof	PROPN
gujaf-287	26	16	.	.	PUNCT
gujaf-287	27	1	hassan	hassan	PROPN
gujaf-287	27	2	ibrahim	ibrahim	PROPN
gujaf-287	27	3	department	department	PROPN
gujaf-287	27	4	of	of	ADP
gujaf-287	27	5	accounting	accounting	PROPN
gujaf-287	27	6	,	,	PUNCT
gujaf-287	27	7	ibb	ibb	NOUN
gujaf-287	27	8	university	university	NOUN
gujaf-287	27	9	,	,	PUNCT
gujaf-287	27	10	lapai	lapai	NOUN
gujaf-287	27	11	,	,	PUNCT
gujaf-287	27	12	niger	niger	NOUN
gujaf-287	27	13	state	state	NOUN
gujaf-287	27	14	.	.	PUNCT
gujaf-287	28	1	prof	prof	PROPN
gujaf-287	28	2	.	.	PUNCT
gujaf-287	29	1	ifeoma	ifeoma	PROPN
gujaf-287	29	2	mary	mary	PROPN
gujaf-287	29	3	okwo	okwo	PROPN
gujaf-287	29	4	department	department	PROPN
gujaf-287	29	5	of	of	ADP
gujaf-287	29	6	accounting	accounting	PROPN
gujaf-287	29	7	,	,	PUNCT
gujaf-287	29	8	enugu	enugu	PROPN
gujaf-287	29	9	state	state	PROPN
gujaf-287	29	10	university	university	PROPN
gujaf-287	29	11	of	of	ADP
gujaf-287	29	12	science	science	NOUN
gujaf-287	29	13	and	and	CCONJ
gujaf-287	29	14	technology	technology	NOUN
gujaf-287	29	15	,	,	PUNCT
gujaf-287	29	16	enugu	enugu	PROPN
gujaf-287	29	17	state	state	PROPN
gujaf-287	29	18	.	.	PUNCT
gujaf-287	30	1	prof	prof	PROPN
gujaf-287	30	2	.	.	PROPN
gujaf-287	31	1	aminu	aminu	PROPN
gujaf-287	31	2	isah	isah	PROPN
gujaf-287	31	3	department	department	PROPN
gujaf-287	31	4	of	of	ADP
gujaf-287	31	5	accounting	accounting	PROPN
gujaf-287	31	6	,	,	PUNCT
gujaf-287	31	7	bayero	bayero	PROPN
gujaf-287	31	8	university	university	PROPN
gujaf-287	31	9	,	,	PUNCT
gujaf-287	31	10	kano	kano	PROPN
gujaf-287	31	11	,	,	PUNCT
gujaf-287	31	12	kano	kano	PROPN
gujaf-287	31	13	state	state	PROPN
gujaf-287	31	14	.	.	PUNCT
gujaf-287	32	1	prof	prof	PROPN
gujaf-287	32	2	.	.	PUNCT
gujaf-287	33	1	ahmadu	ahmadu	PROPN
gujaf-287	33	2	bello	bello	PROPN
gujaf-287	33	3	department	department	PROPN
gujaf-287	33	4	of	of	ADP
gujaf-287	33	5	accounting	accounting	NOUN
gujaf-287	33	6	,	,	PUNCT
gujaf-287	33	7	ahmadu	ahmadu	PROPN
gujaf-287	33	8	bello	bello	PROPN
gujaf-287	33	9	university	university	PROPN
gujaf-287	33	10	,	,	PUNCT
gujaf-287	33	11	zaria	zaria	PROPN
gujaf-287	33	12	.	.	PUNCT
gujaf-287	34	1	prof	prof	PROPN
gujaf-287	34	2	.	.	PUNCT
gujaf-287	35	1	musa	musa	PROPN
gujaf-287	35	2	yelwa	yelwa	PROPN
gujaf-287	35	3	abubakar	abubakar	PROPN
gujaf-287	35	4	department	department	PROPN
gujaf-287	35	5	of	of	ADP
gujaf-287	35	6	accounting	accounting	PROPN
gujaf-287	35	7	,	,	PUNCT
gujaf-287	35	8	usmanu	usmanu	PROPN
gujaf-287	35	9	danfodiyo	danfodiyo	PROPN
gujaf-287	35	10	university	university	PROPN
gujaf-287	35	11	,	,	PUNCT
gujaf-287	35	12	sokoto	sokoto	PROPN
gujaf-287	35	13	state	state	PROPN
gujaf-287	35	14	.	.	PUNCT
gujaf-287	36	1	prof	prof	PROPN
gujaf-287	36	2	.	.	PUNCT
gujaf-287	37	1	salisu	salisu	PROPN
gujaf-287	37	2	abubakar	abubakar	PROPN
gujaf-287	37	3	department	department	PROPN
gujaf-287	37	4	of	of	ADP
gujaf-287	37	5	accounting	accounting	NOUN
gujaf-287	37	6	,	,	PUNCT
gujaf-287	37	7	ahmadu	ahmadu	PROPN
gujaf-287	37	8	bello	bello	PROPN
gujaf-287	37	9	university	university	PROPN
gujaf-287	37	10	zaria	zaria	PROPN
gujaf-287	37	11	,	,	PUNCT
gujaf-287	37	12	kaduna	kaduna	PROPN
gujaf-287	37	13	state	state	PROPN
gujaf-287	37	14	.	.	PUNCT
gujaf-287	38	1	prof	prof	PROPN
gujaf-287	38	2	.	.	PUNCT
gujaf-287	39	1	sunusi	sunusi	PROPN
gujaf-287	39	2	sa'ad	sa'ad	PROPN
gujaf-287	39	3	ahmad	ahmad	PROPN
gujaf-287	39	4	department	department	PROPN
gujaf-287	39	5	of	of	ADP
gujaf-287	39	6	accounting	accounting	PROPN
gujaf-287	39	7	,	,	PUNCT
gujaf-287	39	8	federal	federal	ADJ
gujaf-287	39	9	university	university	NOUN
gujaf-287	39	10	dutse	dutse	NOUN
gujaf-287	39	11	,	,	PUNCT
gujaf-287	39	12	jigawa	jigawa	PROPN
gujaf-287	39	13	state	state	PROPN
gujaf-287	39	14	.	.	PUNCT
gujaf-287	40	1	prof	prof	PROPN
gujaf-287	40	2	.	.	PUNCT
gujaf-287	41	1	isaq	isaq	PROPN
gujaf-287	41	2	alhaji	alhaji	PROPN
gujaf-287	41	3	samaila	samaila	PROPN
gujaf-287	41	4	department	department	PROPN
gujaf-287	41	5	of	of	ADP
gujaf-287	41	6	accounting	accounting	PROPN
gujaf-287	41	7	,	,	PUNCT
gujaf-287	41	8	bayero	bayero	PROPN
gujaf-287	41	9	university	university	NOUN
gujaf-287	41	10	,	,	PUNCT
gujaf-287	41	11	kano	kano	PROPN
gujaf-287	41	12	state	state	PROPN
gujaf-287	41	13	.	.	PUNCT
gujaf-287	42	1	gusau	gusau	PROPN
gujaf-287	42	2	journal	journal	PROPN
gujaf-287	42	3	of	of	ADP
gujaf-287	42	4	accounting	accounting	NOUN
gujaf-287	42	5	and	and	CCONJ
gujaf-287	42	6	finance	finance	NOUN
gujaf-287	42	7	,	,	PUNCT
gujaf-287	42	8	vol	vol	NOUN
gujaf-287	42	9	.	.	PROPN
gujaf-287	42	10	5	5	NUM
gujaf-287	42	11	,	,	PUNCT
gujaf-287	42	12	issue	issue	NOUN
gujaf-287	42	13	1	1	NUM
gujaf-287	42	14	,	,	PUNCT
gujaf-287	42	15	april	april	PROPN
gujaf-287	42	16	,	,	PUNCT
gujaf-287	42	17	2024	2024	NUM
gujaf-287	42	18	v	v	ADP
gujaf-287	42	19	dr	dr	PROPN
gujaf-287	42	20	.	.	PROPN
gujaf-287	42	21	fatima	fatima	PROPN
gujaf-287	42	22	alfa	alfa	PROPN
gujaf-287	42	23	department	department	PROPN
gujaf-287	42	24	of	of	ADP
gujaf-287	42	25	accounting	accounting	PROPN
gujaf-287	42	26	,	,	PUNCT
gujaf-287	42	27	university	university	NOUN
gujaf-287	42	28	of	of	ADP
gujaf-287	42	29	maiduguri	maiduguri	PROPN
gujaf-287	42	30	,	,	PUNCT
gujaf-287	42	31	borno	borno	PROPN
gujaf-287	42	32	state	state	PROPN
gujaf-287	42	33	.	.	PUNCT
gujaf-287	43	1	dr	dr	PROPN
gujaf-287	43	2	.	.	PROPN
gujaf-287	43	3	nasiru	nasiru	PROPN
gujaf-287	43	4	a.	a.	PROPN
gujaf-287	43	5	ka’oje	ka’oje	PROPN
gujaf-287	43	6	department	department	PROPN
gujaf-287	43	7	of	of	ADP
gujaf-287	43	8	accounting	accounting	PROPN
gujaf-287	43	9	,	,	PUNCT
gujaf-287	43	10	usmanu	usmanu	PROPN
gujaf-287	43	11	danfodiyo	danfodiyo	PROPN
gujaf-287	43	12	university	university	PROPN
gujaf-287	43	13	sokoto	sokoto	PROPN
gujaf-287	43	14	state	state	PROPN
gujaf-287	43	15	.	.	PUNCT
gujaf-287	44	1	dr	dr	PROPN
gujaf-287	44	2	.	.	PROPN
gujaf-287	44	3	aminu	aminu	PROPN
gujaf-287	44	4	abdullahi	abdullahi	PROPN
gujaf-287	44	5	department	department	PROPN
gujaf-287	44	6	of	of	ADP
gujaf-287	44	7	accounting	accounting	PROPN
gujaf-287	44	8	,	,	PUNCT
gujaf-287	44	9	usmanu	usmanu	PROPN
gujaf-287	44	10	danfodiyo	danfodiyo	PROPN
gujaf-287	44	11	university	university	PROPN
gujaf-287	44	12	sokoto	sokoto	PROPN
gujaf-287	44	13	,	,	PUNCT
gujaf-287	44	14	state	state	PROPN
gujaf-287	44	15	.	.	PUNCT
gujaf-287	45	1	dr	dr	PROPN
gujaf-287	45	2	.	.	PROPN
gujaf-287	45	3	onipeadebenege	onipeadebenege	PROPN
gujaf-287	45	4	yahaya	yahaya	PROPN
gujaf-287	45	5	department	department	PROPN
gujaf-287	45	6	of	of	ADP
gujaf-287	45	7	accounting	accounting	PROPN
gujaf-287	45	8	,	,	PUNCT
gujaf-287	45	9	nigerian	nigerian	ADJ
gujaf-287	45	10	defence	defence	PROPN
gujaf-287	45	11	academy	academy	PROPN
gujaf-287	45	12	,	,	PUNCT
gujaf-287	45	13	kaduna	kaduna	PROPN
gujaf-287	45	14	state	state	PROPN
gujaf-287	45	15	.	.	PUNCT
gujaf-287	46	1	dr	dr	PROPN
gujaf-287	46	2	.	.	PROPN
gujaf-287	46	3	saidu	saidu	PROPN
gujaf-287	46	4	adamu	adamu	PROPN
gujaf-287	46	5	department	department	PROPN
gujaf-287	46	6	of	of	ADP
gujaf-287	46	7	accounting	accounting	PROPN
gujaf-287	46	8	,	,	PUNCT
gujaf-287	46	9	federal	federal	ADJ
gujaf-287	46	10	university	university	PROPN
gujaf-287	46	11	of	of	ADP
gujaf-287	46	12	kashere	kashere	PROPN
gujaf-287	46	13	,	,	PUNCT
gujaf-287	46	14	gombe	gombe	ADJ
gujaf-287	46	15	state	state	NOUN
gujaf-287	46	16	.	.	PUNCT
gujaf-287	47	1	dr	dr	PROPN
gujaf-287	47	2	.	.	PROPN
gujaf-287	47	3	nasiru	nasiru	PROPN
gujaf-287	47	4	yunusa	yunusa	PROPN
gujaf-287	47	5	department	department	PROPN
gujaf-287	47	6	of	of	ADP
gujaf-287	47	7	accounting	accounting	NOUN
gujaf-287	47	8	,	,	PUNCT
gujaf-287	47	9	ahmadu	ahmadu	PROPN
gujaf-287	47	10	bello	bello	PROPN
gujaf-287	47	11	university	university	PROPN
gujaf-287	47	12	zaria	zaria	PROPN
gujaf-287	47	13	.	.	PUNCT
gujaf-287	48	1	dr	dr	PROPN
gujaf-287	48	2	.	.	PROPN
gujaf-287	48	3	aisha	aisha	PROPN
gujaf-287	48	4	nuhu	nuhu	PROPN
gujaf-287	48	5	muhammad	muhammad	PROPN
gujaf-287	48	6	department	department	PROPN
gujaf-287	48	7	of	of	ADP
gujaf-287	48	8	accounting	accounting	PROPN
gujaf-287	48	9	,	,	PUNCT
gujaf-287	48	10	ahmadu	ahmadu	PROPN
gujaf-287	48	11	bello	bello	PROPN
gujaf-287	48	12	university	university	PROPN
gujaf-287	48	13	zaria	zaria	PROPN
gujaf-287	48	14	.	.	PUNCT
gujaf-287	49	1	dr	dr	PROPN
gujaf-287	49	2	.	.	PROPN
gujaf-287	49	3	lawal	lawal	PROPN
gujaf-287	49	4	muhammad	muhammad	PROPN
gujaf-287	49	5	department	department	PROPN
gujaf-287	49	6	of	of	ADP
gujaf-287	49	7	accounting	accounting	PROPN
gujaf-287	49	8	,	,	PUNCT
gujaf-287	49	9	ahmadu	ahmadu	PROPN
gujaf-287	49	10	bello	bello	PROPN
gujaf-287	49	11	university	university	PROPN
gujaf-287	49	12	zaria	zaria	PROPN
gujaf-287	49	13	.	.	PUNCT
gujaf-287	50	1	dr	dr	PROPN
gujaf-287	50	2	.	.	PROPN
gujaf-287	50	3	farouk	farouk	PROPN
gujaf-287	50	4	adeza	adeza	PROPN
gujaf-287	50	5	school	school	NOUN
gujaf-287	50	6	of	of	ADP
gujaf-287	50	7	business	business	NOUN
gujaf-287	50	8	and	and	CCONJ
gujaf-287	50	9	entrepreneurship	entrepreneurship	NOUN
gujaf-287	50	10	,	,	PUNCT
gujaf-287	50	11	american	american	PROPN
gujaf-287	50	12	university	university	PROPN
gujaf-287	50	13	of	of	ADP
gujaf-287	50	14	nigeria	nigeria	PROPN
gujaf-287	50	15	,	,	PUNCT
gujaf-287	50	16	yola	yola	PROPN
gujaf-287	50	17	.	.	PUNCT
gujaf-287	51	1	dr	dr	PROPN
gujaf-287	51	2	.	.	PROPN
gujaf-287	51	3	bashir	bashir	PROPN
gujaf-287	51	4	umar	umar	PROPN
gujaf-287	51	5	farouk	farouk	PROPN
gujaf-287	51	6	department	department	PROPN
gujaf-287	51	7	of	of	ADP
gujaf-287	51	8	economics	economic	NOUN
gujaf-287	51	9	,	,	PUNCT
gujaf-287	51	10	federal	federal	ADJ
gujaf-287	51	11	university	university	NOUN
gujaf-287	51	12	gusau	gusau	PROPN
gujaf-287	51	13	,	,	PUNCT
gujaf-287	51	14	zamfara	zamfara	PROPN
gujaf-287	51	15	state	state	PROPN
gujaf-287	51	16	.	.	PUNCT
gujaf-287	52	1	dr	dr	PROPN
gujaf-287	52	2	emmanuel	emmanuel	PROPN
gujaf-287	52	3	omokhuale	omokhuale	PROPN
gujaf-287	52	4	department	department	PROPN
gujaf-287	52	5	of	of	ADP
gujaf-287	52	6	mathematics	mathematics	PROPN
gujaf-287	52	7	,	,	PUNCT
gujaf-287	52	8	federal	federal	ADJ
gujaf-287	52	9	university	university	NOUN
gujaf-287	52	10	gusau	gusau	NOUN
gujaf-287	52	11	,	,	PUNCT
gujaf-287	52	12	zamfara	zamfara	PROPN
gujaf-287	52	13	.	.	PUNCT
gujaf-287	53	1	state	state	PROPN
gujaf-287	53	2	gusau	gusau	PROPN
gujaf-287	53	3	journal	journal	PROPN
gujaf-287	53	4	of	of	ADP
gujaf-287	53	5	accounting	accounting	NOUN
gujaf-287	53	6	and	and	CCONJ
gujaf-287	53	7	finance	finance	NOUN
gujaf-287	53	8	,	,	PUNCT
gujaf-287	53	9	vol	vol	NOUN
gujaf-287	53	10	.	.	PROPN
gujaf-287	53	11	5	5	NUM
gujaf-287	53	12	,	,	PUNCT
gujaf-287	53	13	issue	issue	NOUN
gujaf-287	53	14	1	1	NUM
gujaf-287	53	15	,	,	PUNCT
gujaf-287	53	16	april	april	PROPN
gujaf-287	53	17	,	,	PUNCT
gujaf-287	53	18	2024	2024	NUM
gujaf-287	53	19	vi	vi	PROPN
gujaf-287	53	20	advisory	advisory	NOUN
gujaf-287	53	21	board	board	NOUN
gujaf-287	53	22	members	member	NOUN
gujaf-287	53	23	prof	prof	PROPN
gujaf-287	53	24	.	.	PUNCT
gujaf-287	54	1	kabiru	kabiru	PROPN
gujaf-287	54	2	isah	isah	PROPN
gujaf-287	54	3	dandago	dandago	PROPN
gujaf-287	54	4	,	,	PUNCT
gujaf-287	54	5	bayero	bayero	PROPN
gujaf-287	54	6	university	university	PROPN
gujaf-287	54	7	kano	kano	PROPN
gujaf-287	54	8	,	,	PUNCT
gujaf-287	54	9	kano	kano	PROPN
gujaf-287	54	10	state	state	PROPN
gujaf-287	54	11	.	.	PUNCT
gujaf-287	55	1	prof	prof	PROPN
gujaf-287	55	2	a	a	DET
gujaf-287	55	3	m	m	NOUN
gujaf-287	55	4	bashir	bashir	NOUN
gujaf-287	55	5	,	,	PUNCT
gujaf-287	55	6	usmanu	usmanu	PROPN
gujaf-287	55	7	danfodiyo	danfodiyo	PROPN
gujaf-287	55	8	university	university	PROPN
gujaf-287	55	9	sokoto	sokoto	PROPN
gujaf-287	55	10	,	,	PUNCT
gujaf-287	55	11	sokoto	sokoto	PROPN
gujaf-287	55	12	state	state	PROPN
gujaf-287	55	13	.	.	PUNCT
gujaf-287	56	1	prof	prof	PROPN
gujaf-287	56	2	.	.	PUNCT
gujaf-287	57	1	muhammad	muhammad	PROPN
gujaf-287	57	2	tanko	tanko	PROPN
gujaf-287	57	3	,	,	PUNCT
gujaf-287	57	4	kaduna	kaduna	PROPN
gujaf-287	57	5	state	state	PROPN
gujaf-287	57	6	university	university	PROPN
gujaf-287	57	7	,	,	PUNCT
gujaf-287	57	8	kaduna	kaduna	PROPN
gujaf-287	57	9	.	.	PROPN
gujaf-287	57	10	prof	prof	PROPN
gujaf-287	57	11	.	.	PUNCT
gujaf-287	57	12	bayero	bayero	PROPN
gujaf-287	58	1	a	a	DET
gujaf-287	58	2	m	m	NOUN
gujaf-287	58	3	sabir	sabir	NOUN
gujaf-287	58	4	,	,	PUNCT
gujaf-287	58	5	usmanu	usmanu	PROPN
gujaf-287	58	6	danfodiyo	danfodiyo	PROPN
gujaf-287	58	7	university	university	PROPN
gujaf-287	58	8	sokoto	sokoto	PROPN
gujaf-287	58	9	,	,	PUNCT
gujaf-287	58	10	sokoto	sokoto	PROPN
gujaf-287	58	11	state	state	PROPN
gujaf-287	58	12	.	.	PUNCT
gujaf-287	59	1	prof	prof	PROPN
gujaf-287	59	2	.	.	PUNCT
gujaf-287	60	1	aliyu	aliyu	PROPN
gujaf-287	60	2	sulaiman	sulaiman	PROPN
gujaf-287	60	3	kantudu	kantudu	PROPN
gujaf-287	60	4	,	,	PUNCT
gujaf-287	60	5	bayero	bayero	PROPN
gujaf-287	60	6	university	university	PROPN
gujaf-287	60	7	kano	kano	PROPN
gujaf-287	60	8	,	,	PUNCT
gujaf-287	60	9	kano	kano	PROPN
gujaf-287	60	10	state	state	PROPN
gujaf-287	60	11	.	.	PUNCT
gujaf-287	61	1	editorial	editorial	PROPN
gujaf-287	61	2	secretary	secretary	PROPN
gujaf-287	61	3	yazid	yazid	PROPN
gujaf-287	61	4	kabir	kabir	PROPN
gujaf-287	61	5	ibrahim	ibrahim	PROPN
gujaf-287	61	6	department	department	PROPN
gujaf-287	61	7	of	of	ADP
gujaf-287	61	8	accounting	accounting	NOUN
gujaf-287	61	9	and	and	CCONJ
gujaf-287	61	10	finance	finance	NOUN
gujaf-287	61	11	,	,	PUNCT
gujaf-287	61	12	federal	federal	ADJ
gujaf-287	61	13	university	university	NOUN
gujaf-287	61	14	gusau	gusau	PROPN
gujaf-287	61	15	,	,	PUNCT
gujaf-287	61	16	zamfara	zamfara	PROPN
gujaf-287	61	17	state	state	PROPN
gujaf-287	61	18	.	.	PUNCT
gujaf-287	62	1	gusau	gusau	PROPN
gujaf-287	62	2	journal	journal	PROPN
gujaf-287	62	3	of	of	ADP
gujaf-287	62	4	accounting	accounting	NOUN
gujaf-287	62	5	and	and	CCONJ
gujaf-287	62	6	finance	finance	NOUN
gujaf-287	62	7	,	,	PUNCT
gujaf-287	62	8	vol	vol	NOUN
gujaf-287	62	9	.	.	PROPN
gujaf-287	62	10	5	5	NUM
gujaf-287	62	11	,	,	PUNCT
gujaf-287	62	12	issue	issue	NOUN
gujaf-287	62	13	1	1	NUM
gujaf-287	62	14	,	,	PUNCT
gujaf-287	62	15	april	april	PROPN
gujaf-287	62	16	,	,	PUNCT
gujaf-287	62	17	2024	2024	NUM
gujaf-287	62	18	vii	vii	NOUN
gujaf-287	62	19	call	call	NOUN
gujaf-287	62	20	for	for	ADP
gujaf-287	62	21	papers	paper	NOUN
gujaf-287	62	22	the	the	DET
gujaf-287	62	23	editorial	editorial	ADJ
gujaf-287	62	24	board	board	NOUN
gujaf-287	62	25	of	of	ADP
gujaf-287	62	26	gusau	gusau	PROPN
gujaf-287	62	27	journal	journal	PROPN
gujaf-287	62	28	of	of	ADP
gujaf-287	62	29	accounting	accounting	NOUN
gujaf-287	62	30	and	and	CCONJ
gujaf-287	62	31	finance	finance	NOUN
gujaf-287	62	32	(	(	PUNCT
gujaf-287	62	33	gujaf	gujaf	NOUN
gujaf-287	62	34	)	)	PUNCT
gujaf-287	62	35	is	be	AUX
gujaf-287	62	36	hereby	hereby	ADV
gujaf-287	62	37	inviting	invite	VERB
gujaf-287	62	38	authors	author	NOUN
gujaf-287	62	39	to	to	PART
gujaf-287	62	40	submit	submit	VERB
gujaf-287	62	41	their	their	PRON
gujaf-287	62	42	unpublished	unpublished	ADJ
gujaf-287	62	43	manuscript	manuscript	NOUN
gujaf-287	62	44	for	for	ADP
gujaf-287	62	45	publication	publication	NOUN
gujaf-287	62	46	.	.	PUNCT
gujaf-287	63	1	the	the	DET
gujaf-287	63	2	journal	journal	NOUN
gujaf-287	63	3	is	be	AUX
gujaf-287	63	4	published	publish	VERB
gujaf-287	63	5	in	in	ADP
gujaf-287	63	6	two	two	NUM
gujaf-287	63	7	issues	issue	NOUN
gujaf-287	63	8	of	of	ADP
gujaf-287	63	9	april	april	PROPN
gujaf-287	63	10	and	and	CCONJ
gujaf-287	63	11	october	october	PROPN
gujaf-287	63	12	annually	annually	ADV
gujaf-287	63	13	.	.	PUNCT
gujaf-287	64	1	gujaf	gujaf	NOUN
gujaf-287	64	2	is	be	AUX
gujaf-287	64	3	a	a	DET
gujaf-287	64	4	double	double	ADJ
gujaf-287	64	5	-	-	PUNCT
gujaf-287	64	6	blind	blind	ADJ
gujaf-287	64	7	peer	peer	NOUN
gujaf-287	64	8	reviewed	review	VERB
gujaf-287	64	9	journal	journal	NOUN
gujaf-287	64	10	published	publish	VERB
gujaf-287	64	11	by	by	ADP
gujaf-287	64	12	the	the	DET
gujaf-287	64	13	department	department	NOUN
gujaf-287	64	14	of	of	ADP
gujaf-287	64	15	accounting	accounting	NOUN
gujaf-287	64	16	and	and	CCONJ
gujaf-287	64	17	finance	finance	NOUN
gujaf-287	64	18	,	,	PUNCT
gujaf-287	64	19	faculty	faculty	NOUN
gujaf-287	64	20	of	of	ADP
gujaf-287	64	21	management	management	NOUN
gujaf-287	64	22	and	and	CCONJ
gujaf-287	64	23	social	social	ADJ
gujaf-287	64	24	sciences	science	NOUN
gujaf-287	64	25	,	,	PUNCT
gujaf-287	64	26	federal	federal	ADJ
gujaf-287	64	27	university	university	NOUN
gujaf-287	64	28	gusau	gusau	NOUN
gujaf-287	64	29	,	,	PUNCT
gujaf-287	64	30	zamfara	zamfara	PROPN
gujaf-287	64	31	state	state	PROPN
gujaf-287	64	32	nigeria	nigeria	PROPN
gujaf-287	64	33	the	the	DET
gujaf-287	64	34	journal	journal	PROPN
gujaf-287	64	35	accepts	accept	VERB
gujaf-287	64	36	papers	paper	NOUN
gujaf-287	64	37	in	in	ADP
gujaf-287	64	38	all	all	DET
gujaf-287	64	39	areas	area	NOUN
gujaf-287	64	40	of	of	ADP
gujaf-287	64	41	accounting	accounting	NOUN
gujaf-287	64	42	and	and	CCONJ
gujaf-287	64	43	finance	finance	NOUN
gujaf-287	64	44	for	for	ADP
gujaf-287	64	45	publication	publication	NOUN
gujaf-287	64	46	which	which	PRON
gujaf-287	64	47	include	include	VERB
gujaf-287	64	48	:	:	PUNCT
gujaf-287	64	49	accounting	accounting	NOUN
gujaf-287	64	50	standards	standard	NOUN
gujaf-287	64	51	,	,	PUNCT
gujaf-287	64	52	accounting	account	VERB
gujaf-287	64	53	information	information	NOUN
gujaf-287	64	54	system	system	NOUN
gujaf-287	64	55	,	,	PUNCT
gujaf-287	64	56	financial	financial	ADJ
gujaf-287	64	57	reporting	reporting	NOUN
gujaf-287	64	58	,	,	PUNCT
gujaf-287	64	59	earnings	earning	NOUN
gujaf-287	64	60	management	management	NOUN
gujaf-287	64	61	,	,	PUNCT
gujaf-287	64	62	,	,	PUNCT
gujaf-287	64	63	auditing	auditing	NOUN
gujaf-287	64	64	and	and	CCONJ
gujaf-287	64	65	investigation	investigation	NOUN
gujaf-287	64	66	,	,	PUNCT
gujaf-287	64	67	auditing	auditing	NOUN
gujaf-287	64	68	and	and	CCONJ
gujaf-287	64	69	standards	standard	NOUN
gujaf-287	64	70	,	,	PUNCT
gujaf-287	64	71	public	public	ADJ
gujaf-287	64	72	sector	sector	NOUN
gujaf-287	64	73	accounting	accounting	NOUN
gujaf-287	64	74	and	and	CCONJ
gujaf-287	64	75	auditing	auditing	NOUN
gujaf-287	64	76	,	,	PUNCT
gujaf-287	64	77	taxation	taxation	NOUN
gujaf-287	64	78	and	and	CCONJ
gujaf-287	64	79	revenue	revenue	NOUN
gujaf-287	64	80	administration	administration	NOUN
gujaf-287	64	81	,	,	PUNCT
gujaf-287	64	82	corporate	corporate	ADJ
gujaf-287	64	83	governance	governance	NOUN
gujaf-287	64	84	issues	issue	NOUN
gujaf-287	64	85	,	,	PUNCT
gujaf-287	64	86	corporate	corporate	ADJ
gujaf-287	64	87	social	social	ADJ
gujaf-287	64	88	responsibility	responsibility	NOUN
gujaf-287	64	89	,	,	PUNCT
gujaf-287	64	90	sustainability	sustainability	NOUN
gujaf-287	64	91	and	and	CCONJ
gujaf-287	64	92	environmental	environmental	ADJ
gujaf-287	64	93	reporting	reporting	NOUN
gujaf-287	64	94	issue	issue	NOUN
gujaf-287	64	95	,	,	PUNCT
gujaf-287	64	96	information	information	NOUN
gujaf-287	64	97	and	and	CCONJ
gujaf-287	64	98	communication	communication	NOUN
gujaf-287	64	99	technology	technology	NOUN
gujaf-287	64	100	issues	issue	NOUN
gujaf-287	64	101	,	,	PUNCT
gujaf-287	64	102	bankruptcy	bankruptcy	NOUN
gujaf-287	64	103	prediction	prediction	NOUN
gujaf-287	64	104	,	,	PUNCT
gujaf-287	64	105	corporate	corporate	ADJ
gujaf-287	64	106	finance	finance	NOUN
gujaf-287	64	107	,	,	PUNCT
gujaf-287	64	108	personal	personal	ADJ
gujaf-287	64	109	finance	finance	NOUN
gujaf-287	64	110	,	,	PUNCT
gujaf-287	64	111	merger	merger	NOUN
gujaf-287	64	112	and	and	CCONJ
gujaf-287	64	113	acquisitions	acquisition	NOUN
gujaf-287	64	114	,	,	PUNCT
gujaf-287	64	115	capital	capital	NOUN
gujaf-287	64	116	structure	structure	NOUN
gujaf-287	64	117	,	,	PUNCT
gujaf-287	64	118	working	work	VERB
gujaf-287	64	119	capital	capital	NOUN
gujaf-287	64	120	management	management	NOUN
gujaf-287	64	121	,	,	PUNCT
gujaf-287	64	122	enterprises	enterprise	NOUN
gujaf-287	64	123	risk	risk	NOUN
gujaf-287	64	124	management	management	NOUN
gujaf-287	64	125	,	,	PUNCT
gujaf-287	64	126	entrepreneurship	entrepreneurship	NOUN
gujaf-287	64	127	,	,	PUNCT
gujaf-287	64	128	international	international	ADJ
gujaf-287	64	129	business	business	NOUN
gujaf-287	64	130	accounting	accounting	NOUN
gujaf-287	64	131	and	and	CCONJ
gujaf-287	64	132	finance	finance	NOUN
gujaf-287	64	133	,	,	PUNCT
gujaf-287	64	134	banking	banking	NOUN
gujaf-287	64	135	crises	crisis	NOUN
gujaf-287	64	136	,	,	PUNCT
gujaf-287	64	137	bank	bank	NOUN
gujaf-287	64	138	’s	’s	PART
gujaf-287	64	139	profitability	profitability	NOUN
gujaf-287	64	140	,	,	PUNCT
gujaf-287	64	141	risk	risk	NOUN
gujaf-287	64	142	and	and	CCONJ
gujaf-287	64	143	insurance	insurance	NOUN
gujaf-287	64	144	issue	issue	NOUN
gujaf-287	64	145	,	,	PUNCT
gujaf-287	64	146	islamic	islamic	ADJ
gujaf-287	64	147	finance	finance	NOUN
gujaf-287	64	148	,	,	PUNCT
gujaf-287	64	149	conventional	conventional	ADJ
gujaf-287	64	150	and	and	CCONJ
gujaf-287	64	151	islamic	islamic	ADJ
gujaf-287	64	152	banks	bank	NOUN
gujaf-287	64	153	and	and	CCONJ
gujaf-287	64	154	so	so	ADV
gujaf-287	64	155	forth	forth	ADV
gujaf-287	64	156	.	.	PUNCT
gujaf-287	65	1	guidelines	guideline	NOUN
gujaf-287	65	2	for	for	ADP
gujaf-287	65	3	submission	submission	NOUN
gujaf-287	65	4	and	and	CCONJ
gujaf-287	65	5	manuscript	manuscript	NOUN
gujaf-287	65	6	format	format	VERB
gujaf-287	65	7	the	the	DET
gujaf-287	65	8	submission	submission	NOUN
gujaf-287	65	9	language	language	NOUN
gujaf-287	65	10	is	be	AUX
gujaf-287	65	11	english	english	PROPN
gujaf-287	65	12	and	and	CCONJ
gujaf-287	65	13	must	must	AUX
gujaf-287	65	14	be	be	AUX
gujaf-287	65	15	a	a	DET
gujaf-287	65	16	well	well	ADV
gujaf-287	65	17	-	-	PUNCT
gujaf-287	65	18	researched	research	VERB
gujaf-287	65	19	original	original	ADJ
gujaf-287	65	20	manuscript	manuscript	NOUN
gujaf-287	65	21	that	that	PRON
gujaf-287	65	22	has	have	AUX
gujaf-287	65	23	not	not	PART
gujaf-287	65	24	previously	previously	ADV
gujaf-287	65	25	been	be	AUX
gujaf-287	65	26	submitted	submit	VERB
gujaf-287	65	27	elsewhere	elsewhere	ADV
gujaf-287	65	28	for	for	ADP
gujaf-287	65	29	publication	publication	NOUN
gujaf-287	65	30	.	.	PUNCT
gujaf-287	66	1	the	the	DET
gujaf-287	66	2	paper	paper	NOUN
gujaf-287	66	3	should	should	AUX
gujaf-287	66	4	not	not	PART
gujaf-287	66	5	exceed	exceed	VERB
gujaf-287	66	6	more	more	ADJ
gujaf-287	66	7	than	than	ADP
gujaf-287	66	8	15	15	NUM
gujaf-287	66	9	pages	page	NOUN
gujaf-287	66	10	on	on	ADP
gujaf-287	66	11	a4	a4	NOUN
gujaf-287	66	12	type	type	NOUN
gujaf-287	66	13	paper	paper	NOUN
gujaf-287	66	14	in	in	ADP
gujaf-287	66	15	ms	ms	ADJ
gujaf-287	66	16	-	-	PUNCT
gujaf-287	66	17	word	word	NOUN
gujaf-287	66	18	format	format	NOUN
gujaf-287	66	19	,	,	PUNCT
gujaf-287	66	20	1.5	1.5	NUM
gujaf-287	66	21	-	-	PUNCT
gujaf-287	66	22	line	line	NOUN
gujaf-287	66	23	spacing	spacing	NOUN
gujaf-287	66	24	,	,	PUNCT
gujaf-287	66	25	12	12	NUM
gujaf-287	66	26	font	font	NOUN
gujaf-287	66	27	size	size	NOUN
gujaf-287	66	28	in	in	ADP
gujaf-287	66	29	times	time	NOUN
gujaf-287	66	30	new	new	ADJ
gujaf-287	66	31	roman	roman	NOUN
gujaf-287	66	32	.	.	PUNCT
gujaf-287	67	1	manuscript	manuscript	NOUN
gujaf-287	67	2	should	should	AUX
gujaf-287	67	3	be	be	AUX
gujaf-287	67	4	tested	test	VERB
gujaf-287	67	5	for	for	ADP
gujaf-287	67	6	plagiarism	plagiarism	NOUN
gujaf-287	67	7	before	before	ADP
gujaf-287	67	8	submission	submission	NOUN
gujaf-287	67	9	,	,	PUNCT
gujaf-287	67	10	as	as	SCONJ
gujaf-287	67	11	the	the	DET
gujaf-287	67	12	maximum	maximum	ADJ
gujaf-287	67	13	similarity	similarity	NOUN
gujaf-287	67	14	index	index	NOUN
gujaf-287	67	15	acceptable	acceptable	ADJ
gujaf-287	67	16	by	by	ADP
gujaf-287	67	17	gujaf	gujaf	NOUN
gujaf-287	67	18	is	be	AUX
gujaf-287	67	19	25	25	NUM
gujaf-287	67	20	percent	percent	NOUN
gujaf-287	67	21	.	.	PUNCT
gujaf-287	68	1	furthermore	furthermore	ADV
gujaf-287	68	2	,	,	PUNCT
gujaf-287	68	3	the	the	DET
gujaf-287	68	4	length	length	NOUN
gujaf-287	68	5	of	of	ADP
gujaf-287	68	6	a	a	DET
gujaf-287	68	7	complete	complete	ADJ
gujaf-287	68	8	article	article	NOUN
gujaf-287	68	9	should	should	AUX
gujaf-287	68	10	not	not	PART
gujaf-287	68	11	exceed	exceed	VERB
gujaf-287	68	12	5000	5000	NUM
gujaf-287	68	13	words	word	NOUN
gujaf-287	68	14	including	include	VERB
gujaf-287	68	15	an	an	DET
gujaf-287	68	16	abstract	abstract	NOUN
gujaf-287	68	17	of	of	ADP
gujaf-287	68	18	not	not	PART
gujaf-287	68	19	more	more	ADJ
gujaf-287	68	20	than	than	ADP
gujaf-287	68	21	250	250	NUM
gujaf-287	68	22	words	word	NOUN
gujaf-287	68	23	with	with	ADP
gujaf-287	68	24	a	a	DET
gujaf-287	68	25	minimum	minimum	NOUN
gujaf-287	68	26	of	of	ADP
gujaf-287	68	27	four	four	NUM
gujaf-287	68	28	key	key	ADJ
gujaf-287	68	29	words	word	NOUN
gujaf-287	68	30	immediately	immediately	ADV
gujaf-287	68	31	after	after	ADP
gujaf-287	68	32	the	the	DET
gujaf-287	68	33	abstract	abstract	NOUN
gujaf-287	68	34	.	.	PUNCT
gujaf-287	69	1	all	all	DET
gujaf-287	69	2	references	reference	NOUN
gujaf-287	69	3	including	include	VERB
gujaf-287	69	4	in	in	ADP
gujaf-287	69	5	text	text	NOUN
gujaf-287	69	6	citation	citation	NOUN
gujaf-287	69	7	and	and	CCONJ
gujaf-287	69	8	reference	reference	NOUN
gujaf-287	69	9	list	list	NOUN
gujaf-287	69	10	,	,	PUNCT
gujaf-287	69	11	tables	table	NOUN
gujaf-287	69	12	and	and	CCONJ
gujaf-287	69	13	figures	figure	NOUN
gujaf-287	69	14	should	should	AUX
gujaf-287	69	15	be	be	AUX
gujaf-287	69	16	in	in	ADP
gujaf-287	69	17	line	line	NOUN
gujaf-287	69	18	with	with	ADP
gujaf-287	69	19	apa	apa	PROPN
gujaf-287	69	20	7th	7th	PROPN
gujaf-287	69	21	edition	edition	NOUN
gujaf-287	69	22	publication	publication	NOUN
gujaf-287	69	23	manual	manual	NOUN
gujaf-287	69	24	.	.	PUNCT
gujaf-287	70	1	finally	finally	ADV
gujaf-287	70	2	,	,	PUNCT
gujaf-287	70	3	manuscript	manuscript	NOUN
gujaf-287	70	4	should	should	AUX
gujaf-287	70	5	be	be	AUX
gujaf-287	70	6	send	send	VERB
gujaf-287	70	7	to	to	ADP
gujaf-287	70	8	our	our	PRON
gujaf-287	70	9	email	email	NOUN
gujaf-287	70	10	address	address	NOUN
gujaf-287	70	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-287	70	12	and	and	CCONJ
gujaf-287	70	13	a	a	DET
gujaf-287	70	14	copy	copy	NOUN
gujaf-287	70	15	to	to	ADP
gujaf-287	70	16	our	our	PRON
gujaf-287	70	17	website	website	NOUN
gujaf-287	70	18	on	on	ADP
gujaf-287	70	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-287	70	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-287	70	21	gusau	gusau	ADJ
gujaf-287	70	22	journal	journal	NOUN
gujaf-287	70	23	of	of	ADP
gujaf-287	70	24	accounting	accounting	NOUN
gujaf-287	70	25	and	and	CCONJ
gujaf-287	70	26	finance	finance	NOUN
gujaf-287	70	27	,	,	PUNCT
gujaf-287	70	28	vol	vol	NOUN
gujaf-287	70	29	.	.	PROPN
gujaf-287	70	30	5	5	NUM
gujaf-287	70	31	,	,	PUNCT
gujaf-287	70	32	issue	issue	NOUN
gujaf-287	70	33	1	1	NUM
gujaf-287	70	34	,	,	PUNCT
gujaf-287	70	35	april	april	PROPN
gujaf-287	70	36	,	,	PUNCT
gujaf-287	70	37	2024	2024	NUM
gujaf-287	70	38	viii	viii	ADJ
gujaf-287	70	39	publication	publication	NOUN
gujaf-287	70	40	procedure	procedure	NOUN
gujaf-287	70	41	after	after	ADP
gujaf-287	70	42	receiving	receive	VERB
gujaf-287	70	43	a	a	DET
gujaf-287	70	44	manuscript	manuscript	NOUN
gujaf-287	70	45	that	that	PRON
gujaf-287	70	46	is	be	AUX
gujaf-287	70	47	within	within	ADP
gujaf-287	70	48	the	the	DET
gujaf-287	70	49	similarity	similarity	NOUN
gujaf-287	70	50	index	index	NOUN
gujaf-287	70	51	threshold	threshold	NOUN
gujaf-287	70	52	,	,	PUNCT
gujaf-287	70	53	a	a	DET
gujaf-287	70	54	confirmation	confirmation	NOUN
gujaf-287	70	55	email	email	NOUN
gujaf-287	70	56	will	will	AUX
gujaf-287	70	57	be	be	AUX
gujaf-287	70	58	send	send	VERB
gujaf-287	70	59	together	together	ADV
gujaf-287	70	60	with	with	ADP
gujaf-287	70	61	a	a	DET
gujaf-287	70	62	request	request	NOUN
gujaf-287	70	63	to	to	PART
gujaf-287	70	64	pay	pay	VERB
gujaf-287	70	65	a	a	DET
gujaf-287	70	66	review	review	NOUN
gujaf-287	70	67	proceeding	proceeding	NOUN
gujaf-287	70	68	fee	fee	NOUN
gujaf-287	70	69	.	.	PUNCT
gujaf-287	71	1	at	at	ADP
gujaf-287	71	2	this	this	DET
gujaf-287	71	3	point	point	NOUN
gujaf-287	71	4	,	,	PUNCT
gujaf-287	71	5	the	the	DET
gujaf-287	71	6	editorial	editorial	ADJ
gujaf-287	71	7	board	board	NOUN
gujaf-287	71	8	will	will	AUX
gujaf-287	71	9	take	take	VERB
gujaf-287	71	10	a	a	DET
gujaf-287	71	11	decision	decision	NOUN
gujaf-287	71	12	on	on	ADP
gujaf-287	71	13	accepting	accept	VERB
gujaf-287	71	14	,	,	PUNCT
gujaf-287	71	15	rejecting	reject	VERB
gujaf-287	71	16	or	or	CCONJ
gujaf-287	71	17	making	make	VERB
gujaf-287	71	18	a	a	DET
gujaf-287	71	19	resubmission	resubmission	NOUN
gujaf-287	71	20	of	of	ADP
gujaf-287	71	21	the	the	DET
gujaf-287	71	22	manuscript	manuscript	NOUN
gujaf-287	71	23	based	base	VERB
gujaf-287	71	24	on	on	ADP
gujaf-287	71	25	the	the	DET
gujaf-287	71	26	outcome	outcome	NOUN
gujaf-287	71	27	of	of	ADP
gujaf-287	71	28	the	the	DET
gujaf-287	71	29	double	double	ADJ
gujaf-287	71	30	-	-	PUNCT
gujaf-287	71	31	blind	blind	ADJ
gujaf-287	71	32	peer	peer	NOUN
gujaf-287	71	33	review	review	NOUN
gujaf-287	71	34	.	.	PUNCT
gujaf-287	72	1	those	those	DET
gujaf-287	72	2	authors	author	NOUN
gujaf-287	72	3	whose	whose	DET
gujaf-287	72	4	manuscript	manuscript	NOUN
gujaf-287	72	5	were	be	AUX
gujaf-287	72	6	accepted	accept	VERB
gujaf-287	72	7	for	for	ADP
gujaf-287	72	8	publication	publication	NOUN
gujaf-287	72	9	will	will	AUX
gujaf-287	72	10	be	be	AUX
gujaf-287	72	11	asked	ask	VERB
gujaf-287	72	12	to	to	PART
gujaf-287	72	13	pay	pay	VERB
gujaf-287	72	14	a	a	DET
gujaf-287	72	15	publication	publication	NOUN
gujaf-287	72	16	fee	fee	NOUN
gujaf-287	72	17	,	,	PUNCT
gujaf-287	72	18	after	after	ADP
gujaf-287	72	19	effecting	effect	VERB
gujaf-287	72	20	all	all	DET
gujaf-287	72	21	suggested	suggest	VERB
gujaf-287	72	22	corrections	correction	NOUN
gujaf-287	72	23	and	and	CCONJ
gujaf-287	72	24	changes	change	NOUN
gujaf-287	72	25	made	make	VERB
gujaf-287	72	26	on	on	ADP
gujaf-287	72	27	the	the	DET
gujaf-287	72	28	manuscript	manuscript	NOUN
gujaf-287	72	29	.	.	PUNCT
gujaf-287	73	1	all	all	DET
gujaf-287	73	2	corrected	correct	VERB
gujaf-287	73	3	papers	paper	NOUN
gujaf-287	73	4	returned	return	VERB
gujaf-287	73	5	within	within	ADP
gujaf-287	73	6	the	the	DET
gujaf-287	73	7	specified	specify	VERB
gujaf-287	73	8	time	time	NOUN
gujaf-287	73	9	frame	frame	NOUN
gujaf-287	73	10	will	will	AUX
gujaf-287	73	11	be	be	AUX
gujaf-287	73	12	published	publish	VERB
gujaf-287	73	13	in	in	ADP
gujaf-287	73	14	that	that	DET
gujaf-287	73	15	issue	issue	NOUN
gujaf-287	73	16	.	.	PUNCT
gujaf-287	74	1	payment	payment	NOUN
gujaf-287	74	2	details	detail	NOUN
gujaf-287	74	3	bank	bank	NOUN
gujaf-287	74	4	:	:	PUNCT
gujaf-287	74	5	fcmb	fcmb	PROPN
gujaf-287	74	6	account	account	PROPN
gujaf-287	74	7	number	number	NOUN
gujaf-287	74	8	:	:	PUNCT
gujaf-287	74	9	7278465011	7278465011	NUM
gujaf-287	74	10	account	account	NOUN
gujaf-287	74	11	name	name	NOUN
gujaf-287	74	12	:	:	PUNCT
gujaf-287	74	13	gusau	gusau	PROPN
gujaf-287	74	14	journal	journal	NOUN
gujaf-287	74	15	of	of	ADP
gujaf-287	74	16	accounting	accounting	NOUN
gujaf-287	74	17	and	and	CCONJ
gujaf-287	74	18	finance	finance	NOUN
gujaf-287	74	19	for	for	ADP
gujaf-287	74	20	inquiry	inquiry	NOUN
gujaf-287	74	21	the	the	DET
gujaf-287	74	22	head	head	NOUN
gujaf-287	74	23	,	,	PUNCT
gujaf-287	74	24	department	department	NOUN
gujaf-287	74	25	of	of	ADP
gujaf-287	74	26	accounting	accounting	NOUN
gujaf-287	74	27	and	and	CCONJ
gujaf-287	74	28	finance	finance	NOUN
gujaf-287	74	29	,	,	PUNCT
gujaf-287	74	30	federal	federal	ADJ
gujaf-287	74	31	university	university	NOUN
gujaf-287	74	32	gusau	gusau	PROPN
gujaf-287	74	33	,	,	PUNCT
gujaf-287	74	34	zamfara	zamfara	PROPN
gujaf-287	74	35	state	state	PROPN
gujaf-287	74	36	.	.	PUNCT
gujaf-287	75	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-287	76	1	+2348069393824	+2348069393824	PRON
gujaf-287	76	2	for	for	ADP
gujaf-287	76	3	more	more	ADJ
gujaf-287	76	4	information	information	NOUN
gujaf-287	76	5	,	,	PUNCT
gujaf-287	76	6	contact	contact	VERB
gujaf-287	76	7	the	the	DET
gujaf-287	76	8	editor	editor	NOUN
gujaf-287	76	9	-	-	PUNCT
gujaf-287	76	10	in	in	ADP
gujaf-287	76	11	-	-	PUNCT
gujaf-287	76	12	chief	chief	NOUN
gujaf-287	76	13	on	on	ADP
gujaf-287	76	14	+2348067766435	+2348067766435	NUM
gujaf-287	76	15	the	the	DET
gujaf-287	76	16	associate	associate	ADJ
gujaf-287	76	17	editor	editor	NOUN
gujaf-287	76	18	on	on	ADP
gujaf-287	76	19	+2348036057525	+2348036057525	NUM
gujaf-287	76	20	or	or	CCONJ
gujaf-287	76	21	visit	visit	VERB
gujaf-287	76	22	our	our	PRON
gujaf-287	76	23	website	website	NOUN
gujaf-287	76	24	on	on	ADP
gujaf-287	76	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-287	76	26	or	or	CCONJ
gujaf-287	76	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-287	76	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-287	76	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-287	76	30	gusau	gusau	ADJ
gujaf-287	76	31	journal	journal	NOUN
gujaf-287	76	32	of	of	ADP
gujaf-287	76	33	accounting	accounting	NOUN
gujaf-287	76	34	and	and	CCONJ
gujaf-287	76	35	finance	finance	NOUN
gujaf-287	76	36	,	,	PUNCT
gujaf-287	76	37	vol	vol	NOUN
gujaf-287	76	38	.	.	PROPN
gujaf-287	76	39	5	5	NUM
gujaf-287	76	40	,	,	PUNCT
gujaf-287	76	41	issue	issue	NOUN
gujaf-287	76	42	1	1	NUM
gujaf-287	76	43	,	,	PUNCT
gujaf-287	76	44	april	april	PROPN
gujaf-287	76	45	,	,	PUNCT
gujaf-287	76	46	2024	2024	NUM
gujaf-287	76	47	ix	ix	ADP
gujaf-287	76	48	contents	content	NOUN
gujaf-287	76	49	impact	impact	NOUN
gujaf-287	76	50	of	of	ADP
gujaf-287	76	51	audit	audit	NOUN
gujaf-287	76	52	quality	quality	NOUN
gujaf-287	76	53	on	on	ADP
gujaf-287	76	54	earnings	earning	NOUN
gujaf-287	76	55	management	management	NOUN
gujaf-287	76	56	of	of	ADP
gujaf-287	76	57	consumer	consumer	NOUN
gujaf-287	76	58	goods	good	NOUN
gujaf-287	76	59	firms	firm	NOUN
gujaf-287	76	60	in	in	ADP
gujaf-287	76	61	nigeria	nigeria	PROPN
gujaf-287	76	62	sirajo	sirajo	PROPN
gujaf-287	76	63	bappah	bappah	PROPN
gujaf-287	76	64	,	,	PUNCT
gujaf-287	76	65	auwal	auwal	PROPN
gujaf-287	76	66	saad	saad	PROPN
gujaf-287	76	67	,	,	PUNCT
gujaf-287	76	68	shehu	shehu	PROPN
gujaf-287	76	69	usman	usman	PROPN
gujaf-287	76	70	hassan	hassan	PROPN
gujaf-287	76	71	phd	phd	PROPN
gujaf-287	76	72	,	,	PUNCT
gujaf-287	76	73	saidu	saidu	PROPN
gujaf-287	76	74	adamu	adamu	PROPN
gujaf-287	76	75	phd	phd	PROPN
gujaf-287	76	76	board	board	PROPN
gujaf-287	76	77	characteristics	characteristic	NOUN
gujaf-287	76	78	and	and	CCONJ
gujaf-287	76	79	corporate	corporate	ADJ
gujaf-287	76	80	social	social	ADJ
gujaf-287	76	81	responsibility	responsibility	NOUN
gujaf-287	76	82	of	of	ADP
gujaf-287	76	83	listed	list	VERB
gujaf-287	76	84	oil	oil	NOUN
gujaf-287	76	85	and	and	CCONJ
gujaf-287	76	86	gas	gas	NOUN
gujaf-287	76	87	companies	company	NOUN
gujaf-287	76	88	in	in	ADP
gujaf-287	76	89	nigerian	nigerian	PROPN
gujaf-287	76	90	.	.	PUNCT
gujaf-287	77	1	aliyu	aliyu	PROPN
gujaf-287	77	2	abubakar	abubakar	PROPN
gujaf-287	77	3	,	,	PUNCT
gujaf-287	77	4	yunusa	yunusa	PROPN
gujaf-287	77	5	nasiru	nasiru	PROPN
gujaf-287	77	6	phd	phd	PROPN
gujaf-287	77	7	,	,	PUNCT
gujaf-287	77	8	dr	dr	PROPN
gujaf-287	77	9	.	.	PROPN
gujaf-287	77	10	umar	umar	PROPN
gujaf-287	77	11	abubakar	abubakar	PROPN
gujaf-287	77	12	board	board	PROPN
gujaf-287	77	13	characteristics	characteristic	NOUN
gujaf-287	77	14	and	and	CCONJ
gujaf-287	77	15	audit	audit	NOUN
gujaf-287	77	16	quality	quality	NOUN
gujaf-287	77	17	of	of	ADP
gujaf-287	77	18	listed	list	VERB
gujaf-287	77	19	consumer	consumer	NOUN
gujaf-287	77	20	goods	good	NOUN
gujaf-287	77	21	firms	firm	NOUN
gujaf-287	77	22	in	in	ADP
gujaf-287	77	23	nigeria	nigeria	PROPN
gujaf-287	77	24	aliyu	aliyu	PROPN
gujaf-287	77	25	shehu	shehu	PROPN
gujaf-287	77	26	usman	usman	PROPN
gujaf-287	77	27	,	,	PUNCT
gujaf-287	77	28	danson	danson	PROPN
gujaf-287	77	29	andrew	andrew	PROPN
gujaf-287	77	30	,	,	PUNCT
gujaf-287	77	31	abdullahi	abdullahi	PROPN
gujaf-287	77	32	bala	bala	PROPN
gujaf-287	77	33	ado	ado	PROPN
gujaf-287	77	34	phd	phd	PROPN
gujaf-287	77	35	,	,	PUNCT
gujaf-287	77	36	ceo	ceo	NOUN
gujaf-287	77	37	characteristics	characteristic	NOUN
gujaf-287	77	38	and	and	CCONJ
gujaf-287	77	39	financial	financial	ADJ
gujaf-287	77	40	reporting	reporting	NOUN
gujaf-287	77	41	quality	quality	NOUN
gujaf-287	77	42	in	in	ADP
gujaf-287	77	43	listed	list	VERB
gujaf-287	77	44	consumer	consumer	NOUN
gujaf-287	77	45	goods	good	NOUN
gujaf-287	77	46	companies	company	NOUN
gujaf-287	77	47	in	in	ADP
gujaf-287	77	48	nigeria	nigeria	PROPN
gujaf-287	77	49	okika	okika	PROPN
gujaf-287	77	50	nkiru	nkiru	PROPN
gujaf-287	77	51	philomena	philomena	PROPN
gujaf-287	77	52	,	,	PUNCT
gujaf-287	77	53	oyeneye	oyeneye	PROPN
gujaf-287	77	54	temitope	temitope	PROPN
gujaf-287	77	55	esther	esther	NOUN
gujaf-287	77	56	,	,	PUNCT
gujaf-287	77	57	adedeji	adedeji	PROPN
gujaf-287	77	58	daniel	daniel	PROPN
gujaf-287	77	59	gbadebo	gbadebo	PROPN
gujaf-287	77	60	liquidity	liquidity	PROPN
gujaf-287	77	61	risk	risk	NOUN
gujaf-287	77	62	and	and	CCONJ
gujaf-287	77	63	financial	financial	ADJ
gujaf-287	77	64	performance	performance	NOUN
gujaf-287	77	65	of	of	ADP
gujaf-287	77	66	listed	list	VERB
gujaf-287	77	67	deposit	deposit	NOUN
gujaf-287	77	68	money	money	NOUN
gujaf-287	77	69	banks	bank	NOUN
gujaf-287	77	70	in	in	ADP
gujaf-287	77	71	nigeria	nigeria	PROPN
gujaf-287	77	72	bashir	bashir	PROPN
gujaf-287	77	73	abdulrauf	abdulrauf	PROPN
gujaf-287	77	74	mohammed	mohammed	PROPN
gujaf-287	77	75	,	,	PUNCT
gujaf-287	77	76	aliyu	aliyu	PROPN
gujaf-287	77	77	ahmed	ahme	VERB
gujaf-287	77	78	abdullah	abdullah	PROPN
gujaf-287	77	79	phd	phd	PROPN
gujaf-287	77	80	,	,	PUNCT
gujaf-287	77	81	prof	prof	PROPN
gujaf-287	77	82	.	.	PUNCT
gujaf-287	78	1	salisu	salisu	PROPN
gujaf-287	78	2	mamman	mamman	PROPN
gujaf-287	78	3	ibrahim	ibrahim	PROPN
gujaf-287	78	4	yusuf	yusuf	PROPN
gujaf-287	78	5	phd	phd	PROPN
gujaf-287	78	6	,	,	PUNCT
gujaf-287	78	7	suleiman	suleiman	PROPN
gujaf-287	78	8	salami	salami	PROPN
gujaf-287	78	9	phd	phd	PROPN
gujaf-287	78	10	information	information	NOUN
gujaf-287	78	11	asymmetry	asymmetry	NOUN
gujaf-287	78	12	and	and	CCONJ
gujaf-287	78	13	cost	cost	NOUN
gujaf-287	78	14	of	of	ADP
gujaf-287	78	15	capital	capital	NOUN
gujaf-287	78	16	:	:	PUNCT
gujaf-287	78	17	a	a	DET
gujaf-287	78	18	review	review	NOUN
gujaf-287	78	19	of	of	ADP
gujaf-287	78	20	empirical	empirical	ADJ
gujaf-287	78	21	evidence	evidence	NOUN
gujaf-287	78	22	sunusi	sunusi	PROPN
gujaf-287	78	23	ridwan	ridwan	PROPN
gujaf-287	78	24	ayagi	ayagi	PROPN
gujaf-287	78	25	phd	phd	PROPN
gujaf-287	78	26	,	,	PUNCT
gujaf-287	78	27	aca	aca	PROPN
gujaf-287	78	28	,	,	PUNCT
gujaf-287	78	29	rashida	rashida	PROPN
gujaf-287	78	30	lawal	lawal	PROPN
gujaf-287	78	31	,	,	PUNCT
gujaf-287	78	32	phd	phd	NOUN
gujaf-287	78	33	ownership	ownership	NOUN
gujaf-287	78	34	structure	structure	NOUN
gujaf-287	78	35	and	and	CCONJ
gujaf-287	78	36	female	female	ADJ
gujaf-287	78	37	inclusion	inclusion	NOUN
gujaf-287	78	38	of	of	ADP
gujaf-287	78	39	listed	list	VERB
gujaf-287	78	40	financial	financial	ADJ
gujaf-287	78	41	firms	firm	NOUN
gujaf-287	78	42	in	in	ADP
gujaf-287	78	43	nigeria	nigeria	PROPN
gujaf-287	78	44	gbemigun	gbemigun	PROPN
gujaf-287	78	45	catherine	catherine	PROPN
gujaf-287	78	46	omoleye	omoleye	PROPN
gujaf-287	78	47	,	,	PUNCT
gujaf-287	78	48	alade	alade	PROPN
gujaf-287	78	49	muyiwa	muyiwa	PROPN
gujaf-287	78	50	ezekiel	ezekiel	PROPN
gujaf-287	78	51	phd	phd	PROPN
gujaf-287	78	52	csr	csr	PROPN
gujaf-287	78	53	initiatives	initiative	NOUN
gujaf-287	78	54	and	and	CCONJ
gujaf-287	78	55	sustainability	sustainability	NOUN
gujaf-287	78	56	resilience	resilience	NOUN
gujaf-287	78	57	in	in	ADP
gujaf-287	78	58	nigeria	nigeria	PROPN
gujaf-287	78	59	's	's	PART
gujaf-287	78	60	oil	oil	NOUN
gujaf-287	78	61	and	and	CCONJ
gujaf-287	78	62	gas	gas	NOUN
gujaf-287	78	63	industry	industry	NOUN
gujaf-287	78	64	:	:	PUNCT
gujaf-287	78	65	a	a	DET
gujaf-287	78	66	pls	pls	ADJ
gujaf-287	78	67	-	-	PUNCT
gujaf-287	78	68	sem	sem	NOUN
gujaf-287	78	69	approach	approach	NOUN
gujaf-287	78	70	from	from	ADP
gujaf-287	78	71	local	local	ADJ
gujaf-287	78	72	communities	community	NOUN
gujaf-287	78	73	'	'	PART
gujaf-287	78	74	perspective	perspective	NOUN
gujaf-287	78	75	tajudeen	tajudeen	NUM
gujaf-287	78	76	alaburo	alaburo	PROPN
gujaf-287	78	77	,	,	PUNCT
gujaf-287	78	78	rofiat	rofiat	PROPN
gujaf-287	78	79	bolanle	bolanle	PROPN
gujaf-287	78	80	,	,	PUNCT
gujaf-287	78	81	abdussalam	abdussalam	PROPN
gujaf-287	78	82	,	,	PUNCT
gujaf-287	78	83	abdulrahman	abdulrahman	PROPN
gujaf-287	78	84	abubakar	abubakar	PROPN
gujaf-287	78	85	,	,	PUNCT
gujaf-287	78	86	tajudeen	tajudeen	PROPN
gujaf-287	78	87	,	,	PUNCT
gujaf-287	78	88	akeem	akeem	PROPN
gujaf-287	78	89	olamilekan	olamilekan	PROPN
gujaf-287	78	90	babatunde	babatunde	PROPN
gujaf-287	78	91	capital	capital	NOUN
gujaf-287	78	92	structure	structure	NOUN
gujaf-287	78	93	and	and	CCONJ
gujaf-287	78	94	the	the	DET
gujaf-287	78	95	financial	financial	ADJ
gujaf-287	78	96	performance	performance	NOUN
gujaf-287	78	97	of	of	ADP
gujaf-287	78	98	listed	list	VERB
gujaf-287	78	99	information	information	NOUN
gujaf-287	78	100	and	and	CCONJ
gujaf-287	78	101	communications	communication	NOUN
gujaf-287	78	102	technology	technology	NOUN
gujaf-287	78	103	firms	firm	NOUN
gujaf-287	78	104	in	in	ADP
gujaf-287	78	105	nigeria	nigeria	PROPN
gujaf-287	78	106	nasiru	nasiru	PROPN
gujaf-287	78	107	adamu	adamu	PROPN
gujaf-287	78	108	kanoma	kanoma	PROPN
gujaf-287	78	109	,	,	PUNCT
gujaf-287	78	110	nurudeen	nurudeen	ADJ
gujaf-287	78	111	usman	usman	PROPN
gujaf-287	78	112	miko	miko	PROPN
gujaf-287	78	113	,	,	PUNCT
gujaf-287	78	114	augustine	augustine	PROPN
gujaf-287	78	115	ayuba	ayuba	PROPN
gujaf-287	78	116	,	,	PUNCT
gujaf-287	78	117	idris	idris	PROPN
gujaf-287	78	118	mohammed	mohammed	PROPN
gujaf-287	78	119	,	,	PUNCT
gujaf-287	78	120	mark	mark	VERB
gujaf-287	78	121	g	g	PROPN
gujaf-287	78	122	,	,	PUNCT
gujaf-287	78	123	tagwai	tagwai	PROPN
gujaf-287	78	124	gusau	gusau	PROPN
gujaf-287	78	125	journal	journal	PROPN
gujaf-287	78	126	of	of	ADP
gujaf-287	78	127	accounting	accounting	NOUN
gujaf-287	78	128	and	and	CCONJ
gujaf-287	78	129	finance	finance	NOUN
gujaf-287	78	130	,	,	PUNCT
gujaf-287	78	131	vol	vol	NOUN
gujaf-287	78	132	.	.	PROPN
gujaf-287	78	133	5	5	NUM
gujaf-287	78	134	,	,	PUNCT
gujaf-287	78	135	issue	issue	NOUN
gujaf-287	78	136	1	1	NUM
gujaf-287	78	137	,	,	PUNCT
gujaf-287	78	138	april	april	PROPN
gujaf-287	78	139	,	,	PUNCT
gujaf-287	78	140	2024	2024	NUM
gujaf-287	78	141	x	x	SYM
gujaf-287	78	142	profitability	profitability	NOUN
gujaf-287	78	143	and	and	CCONJ
gujaf-287	78	144	turnover	turnover	NOUN
gujaf-287	78	145	appraisal	appraisal	NOUN
gujaf-287	78	146	of	of	ADP
gujaf-287	78	147	listed	list	VERB
gujaf-287	78	148	deposit	deposit	NOUN
gujaf-287	78	149	money	money	NOUN
gujaf-287	78	150	banks	bank	NOUN
gujaf-287	78	151	in	in	ADP
gujaf-287	78	152	nigeria	nigeria	PROPN
gujaf-287	78	153	odogu	odogu	PROPN
gujaf-287	78	154	,	,	PUNCT
gujaf-287	78	155	terry	terry	PROPN
gujaf-287	78	156	keme	keme	PROPN
gujaf-287	78	157	zuode	zuode	PROPN
gujaf-287	78	158	(	(	PUNCT
gujaf-287	78	159	phd	phd	NOUN
gujaf-287	78	160	)	)	PUNCT
gujaf-287	78	161	and	and	CCONJ
gujaf-287	78	162	koroye	koroye	PROPN
gujaf-287	78	163	,	,	PUNCT
gujaf-287	78	164	amapamo	amapamo	PROPN
gujaf-287	78	165	stephen	stephen	PROPN
gujaf-287	78	166	board	board	PROPN
gujaf-287	78	167	attributes	attribute	NOUN
gujaf-287	78	168	and	and	CCONJ
gujaf-287	78	169	timeliness	timeliness	NOUN
gujaf-287	78	170	of	of	ADP
gujaf-287	78	171	financial	financial	ADJ
gujaf-287	78	172	reports	report	NOUN
gujaf-287	78	173	of	of	ADP
gujaf-287	78	174	listed	list	VERB
gujaf-287	78	175	non	non	ADJ
gujaf-287	78	176	-	-	ADJ
gujaf-287	78	177	financial	financial	ADJ
gujaf-287	78	178	firms	firm	NOUN
gujaf-287	78	179	in	in	ADP
gujaf-287	78	180	nigeria	nigeria	PROPN
gujaf-287	78	181	rashida	rashida	PROPN
gujaf-287	78	182	lawal	lawal	PROPN
gujaf-287	78	183	phd	phd	PROPN
gujaf-287	78	184	and	and	CCONJ
gujaf-287	78	185	prof	prof	NOUN
gujaf-287	78	186	.	.	PUNCT
gujaf-287	79	1	kabir	kabir	PROPN
gujaf-287	79	2	hamid	hamid	PROPN
gujaf-287	79	3	tahir	tahir	PROPN
gujaf-287	79	4	board	board	PROPN
gujaf-287	79	5	independence	independence	NOUN
gujaf-287	79	6	and	and	CCONJ
gujaf-287	79	7	financial	financial	ADJ
gujaf-287	79	8	reporting	reporting	NOUN
gujaf-287	79	9	quality	quality	NOUN
gujaf-287	79	10	of	of	ADP
gujaf-287	79	11	listed	list	VERB
gujaf-287	79	12	oil	oil	NOUN
gujaf-287	79	13	and	and	CCONJ
gujaf-287	79	14	gas	gas	NOUN
gujaf-287	79	15	companies	company	NOUN
gujaf-287	79	16	in	in	ADP
gujaf-287	79	17	nigeria	nigeria	PROPN
gujaf-287	79	18	:	:	PUNCT
gujaf-287	79	19	moderated	moderate	VERB
gujaf-287	79	20	by	by	ADP
gujaf-287	79	21	firm	firm	ADJ
gujaf-287	79	22	size	size	NOUN
gujaf-287	79	23	adamu	adamu	PROPN
gujaf-287	79	24	lawal	lawal	PROPN
gujaf-287	79	25	bello	bello	PROPN
gujaf-287	79	26	,	,	PUNCT
gujaf-287	79	27	prof	prof	PROPN
gujaf-287	79	28	.	.	PUNCT
gujaf-287	80	1	j.	j.	PROPN
gujaf-287	80	2	okpanachi	okpanachi	PROPN
gujaf-287	80	3	,	,	PUNCT
gujaf-287	80	4	prof	prof	PROPN
gujaf-287	80	5	.	.	PUNCT
gujaf-287	81	1	t.	t.	PROPN
gujaf-287	81	2	nyor	nyor	PROPN
gujaf-287	81	3	and	and	CCONJ
gujaf-287	81	4	lateef	lateef	PROPN
gujaf-287	81	5	olumude	olumude	PROPN
gujaf-287	81	6	mustapha	mustapha	PROPN
gujaf-287	81	7	(	(	PUNCT
gujaf-287	81	8	ph.d	ph.d	PROPN
gujaf-287	81	9	)	)	PUNCT
gujaf-287	81	10	does	do	VERB
gujaf-287	81	11	esg	esg	PROPN
gujaf-287	81	12	investment	investment	NOUN
gujaf-287	81	13	impact	impact	NOUN
gujaf-287	81	14	the	the	DET
gujaf-287	81	15	financial	financial	ADJ
gujaf-287	81	16	sustainability	sustainability	NOUN
gujaf-287	81	17	of	of	ADP
gujaf-287	81	18	nigerian	nigerian	ADJ
gujaf-287	81	19	energy	energy	NOUN
gujaf-287	81	20	companies	company	NOUN
gujaf-287	81	21	:	:	PUNCT
gujaf-287	81	22	a	a	DET
gujaf-287	81	23	panel	panel	NOUN
gujaf-287	81	24	regression	regression	NOUN
gujaf-287	81	25	approach	approach	NOUN
gujaf-287	81	26	?	?	PUNCT
gujaf-287	82	1	tajudeen	tajudeen	NOUN
gujaf-287	82	2	alaburo	alaburo	PROPN
gujaf-287	82	3	,	,	PUNCT
gujaf-287	82	4	abdulsalam	abdulsalam	PROPN
gujaf-287	82	5	and	and	CCONJ
gujaf-287	82	6	adedeji	adedeji	PROPN
gujaf-287	82	7	daniel	daniel	PROPN
gujaf-287	82	8	gbadebo	gbadebo	PROPN
gujaf-287	82	9	board	board	PROPN
gujaf-287	82	10	attributes	attribute	NOUN
gujaf-287	82	11	and	and	CCONJ
gujaf-287	82	12	sustainability	sustainability	NOUN
gujaf-287	82	13	reporting	reporting	NOUN
gujaf-287	82	14	of	of	ADP
gujaf-287	82	15	listed	list	VERB
gujaf-287	82	16	firms	firm	NOUN
gujaf-287	82	17	in	in	ADP
gujaf-287	82	18	nigeria	nigeria	PROPN
gujaf-287	82	19	idris	idris	PROPN
gujaf-287	82	20	mohammed	mohammed	PROPN
gujaf-287	82	21	,	,	PUNCT
gujaf-287	82	22	bejamin	bejamin	PROPN
gujaf-287	82	23	k	k	PROPN
gujaf-287	82	24	,	,	PUNCT
gujaf-287	82	25	gugong	gugong	PROPN
gujaf-287	82	26	phd	phd	PROPN
gujaf-287	82	27	,	,	PUNCT
gujaf-287	82	28	rofiat	rofiat	PROPN
gujaf-287	82	29	adedokun	adedokun	PROPN
gujaf-287	82	30	,	,	PUNCT
gujaf-287	82	31	abdulrahman	abdulrahman	PROPN
gujaf-287	82	32	a	a	PRON
gujaf-287	82	33	,	,	PUNCT
gujaf-287	82	34	olorunloga	olorunloga	ADJ
gujaf-287	82	35	and	and	CCONJ
gujaf-287	82	36	mark	mark	NOUN
gujaf-287	82	37	,	,	PUNCT
gujaf-287	82	38	g	g	PROPN
gujaf-287	82	39	,	,	PUNCT
gujaf-287	82	40	tagwai	tagwai	PROPN
gujaf-287	82	41	mediating	mediate	VERB
gujaf-287	82	42	effect	effect	NOUN
gujaf-287	82	43	of	of	ADP
gujaf-287	82	44	internal	internal	ADJ
gujaf-287	82	45	auditors	auditor	NOUN
gujaf-287	82	46	’	’	PART
gujaf-287	82	47	ethical	ethical	ADJ
gujaf-287	82	48	conduct	conduct	NOUN
gujaf-287	82	49	on	on	ADP
gujaf-287	82	50	the	the	DET
gujaf-287	82	51	relationship	relationship	NOUN
gujaf-287	82	52	between	between	ADP
gujaf-287	82	53	usage	usage	NOUN
gujaf-287	82	54	of	of	ADP
gujaf-287	82	55	information	information	NOUN
gujaf-287	82	56	technology	technology	NOUN
gujaf-287	82	57	,	,	PUNCT
gujaf-287	82	58	management	management	NOUN
gujaf-287	82	59	support	support	NOUN
gujaf-287	82	60	for	for	ADP
gujaf-287	82	61	internal	internal	ADJ
gujaf-287	82	62	audit	audit	NOUN
gujaf-287	82	63	department	department	NOUN
gujaf-287	82	64	,	,	PUNCT
gujaf-287	82	65	and	and	CCONJ
gujaf-287	82	66	internal	internal	ADJ
gujaf-287	82	67	audit	audit	NOUN
gujaf-287	82	68	effectiveness	effectiveness	NOUN
gujaf-287	82	69	:	:	PUNCT
gujaf-287	82	70	a	a	DET
gujaf-287	82	71	conceptual	conceptual	ADJ
gujaf-287	82	72	framework	framework	NOUN
gujaf-287	82	73	nura	nura	PROPN
gujaf-287	82	74	badamasi	badamasi	PROPN
gujaf-287	82	75	,	,	PUNCT
gujaf-287	82	76	adura	adura	NOUN
gujaf-287	82	77	binti	binti	PROPN
gujaf-287	82	78	ahmad	ahmad	PROPN
gujaf-287	82	79	gusau	gusau	PROPN
gujaf-287	82	80	journal	journal	PROPN
gujaf-287	82	81	of	of	ADP
gujaf-287	82	82	accounting	accounting	NOUN
gujaf-287	82	83	and	and	CCONJ
gujaf-287	82	84	finance	finance	NOUN
gujaf-287	82	85	,	,	PUNCT
gujaf-287	82	86	vol	vol	NOUN
gujaf-287	82	87	.	.	PROPN
gujaf-287	82	88	5	5	NUM
gujaf-287	82	89	,	,	PUNCT
gujaf-287	82	90	issue	issue	NOUN
gujaf-287	82	91	1	1	NUM
gujaf-287	82	92	,	,	PUNCT
gujaf-287	82	93	april	april	PROPN
gujaf-287	82	94	,	,	PUNCT
gujaf-287	82	95	2024	2024	NUM
gujaf-287	82	96	279	279	NUM
gujaf-287	82	97	does	do	VERB
gujaf-287	82	98	esg	esg	NOUN
gujaf-287	82	99	investment	investment	NOUN
gujaf-287	82	100	impact	impact	NOUN
gujaf-287	82	101	the	the	DET
gujaf-287	82	102	financial	financial	ADJ
gujaf-287	82	103	sustainability	sustainability	NOUN
gujaf-287	82	104	of	of	ADP
gujaf-287	82	105	nigerian	nigerian	ADJ
gujaf-287	82	106	energy	energy	NOUN
gujaf-287	82	107	companies	company	NOUN
gujaf-287	82	108	:	:	PUNCT
gujaf-287	82	109	a	a	DET
gujaf-287	82	110	panel	panel	NOUN
gujaf-287	82	111	regression	regression	NOUN
gujaf-287	82	112	approach	approach	NOUN
gujaf-287	82	113	?	?	PUNCT
gujaf-287	83	1	tajudeen	tajudeen	NOUN
gujaf-287	83	2	alaburo	alaburo	PROPN
gujaf-287	83	3	abdulsalam	abdulsalam	PROPN
gujaf-287	83	4	department	department	PROPN
gujaf-287	83	5	of	of	ADP
gujaf-287	83	6	accounting	accounting	NOUN
gujaf-287	83	7	and	and	CCONJ
gujaf-287	83	8	finance	finance	NOUN
gujaf-287	83	9	,	,	PUNCT
gujaf-287	83	10	kwara	kwara	PROPN
gujaf-287	83	11	state	state	PROPN
gujaf-287	83	12	university	university	PROPN
gujaf-287	83	13	of	of	ADP
gujaf-287	83	14	malete	malete	PROPN
gujaf-287	83	15	,	,	PUNCT
gujaf-287	83	16	kwara	kwara	PROPN
gujaf-287	83	17	state	state	PROPN
gujaf-287	83	18	,	,	PUNCT
gujaf-287	83	19	alaburotajudeenabdulsalam@gmail.com	alaburotajudeenabdulsalam@gmail.com	PROPN
gujaf-287	83	20	,	,	PUNCT
gujaf-287	83	21	https://orcid.org/0009-0008-1481-1265	https://orcid.org/0009-0008-1481-1265	PROPN
gujaf-287	83	22	adedeji	adedeji	PROPN
gujaf-287	83	23	daniel	daniel	PROPN
gujaf-287	83	24	gbadebo	gbadebo	PROPN
gujaf-287	83	25	department	department	PROPN
gujaf-287	83	26	of	of	ADP
gujaf-287	83	27	accounting	accounting	PROPN
gujaf-287	83	28	science	science	PROPN
gujaf-287	83	29	walter	walter	PROPN
gujaf-287	83	30	sisulu	sisulu	PROPN
gujaf-287	83	31	university	university	PROPN
gujaf-287	83	32	,	,	PUNCT
gujaf-287	83	33	mthatha	mthatha	PROPN
gujaf-287	83	34	,	,	PUNCT
gujaf-287	83	35	south	south	PROPN
gujaf-287	83	36	africa	africa	PROPN
gujaf-287	83	37	agbadebo@wsu.ac.za	agbadebo@wsu.ac.za	PROPN
gujaf-287	83	38	abstract	abstract	VERB
gujaf-287	83	39	the	the	DET
gujaf-287	83	40	destruction	destruction	NOUN
gujaf-287	83	41	of	of	ADP
gujaf-287	83	42	around	around	ADP
gujaf-287	83	43	5	5	NUM
gujaf-287	83	44	%	%	NOUN
gujaf-287	83	45	to	to	PART
gujaf-287	83	46	10	10	NUM
gujaf-287	83	47	%	%	NOUN
gujaf-287	83	48	of	of	ADP
gujaf-287	83	49	nigerian	nigerian	ADJ
gujaf-287	83	50	mangrove	mangrove	NOUN
gujaf-287	83	51	ecosystems	ecosystem	NOUN
gujaf-287	83	52	and	and	CCONJ
gujaf-287	83	53	the	the	DET
gujaf-287	83	54	disappearance	disappearance	NOUN
gujaf-287	83	55	of	of	ADP
gujaf-287	83	56	approximately	approximately	ADV
gujaf-287	83	57	7,400	7,400	NUM
gujaf-287	83	58	square	square	ADJ
gujaf-287	83	59	kilometres	kilometre	NOUN
gujaf-287	83	60	of	of	ADP
gujaf-287	83	61	rainforest	rainforest	NOUN
gujaf-287	83	62	have	have	AUX
gujaf-287	83	63	shifted	shift	VERB
gujaf-287	83	64	managerial	managerial	ADJ
gujaf-287	83	65	priorities	priority	NOUN
gujaf-287	83	66	in	in	ADP
gujaf-287	83	67	nigeria	nigeria	PROPN
gujaf-287	83	68	's	's	PART
gujaf-287	83	69	energy	energy	NOUN
gujaf-287	83	70	sector	sector	NOUN
gujaf-287	83	71	from	from	ADP
gujaf-287	83	72	purely	purely	ADV
gujaf-287	83	73	financial	financial	ADJ
gujaf-287	83	74	gain	gain	NOUN
gujaf-287	83	75	to	to	ADP
gujaf-287	83	76	increased	increase	VERB
gujaf-287	83	77	social	social	ADJ
gujaf-287	83	78	responsibility	responsibility	NOUN
gujaf-287	83	79	.	.	PUNCT
gujaf-287	84	1	the	the	DET
gujaf-287	84	2	rising	rise	VERB
gujaf-287	84	3	concerns	concern	NOUN
gujaf-287	84	4	regarding	regard	VERB
gujaf-287	84	5	climate	climate	NOUN
gujaf-287	84	6	change	change	NOUN
gujaf-287	84	7	,	,	PUNCT
gujaf-287	84	8	environmental	environmental	ADJ
gujaf-287	84	9	risks	risk	NOUN
gujaf-287	84	10	,	,	PUNCT
gujaf-287	84	11	social	social	ADJ
gujaf-287	84	12	well	well	ADV
gujaf-287	84	13	-	-	PUNCT
gujaf-287	84	14	being	being	NOUN
gujaf-287	84	15	,	,	PUNCT
gujaf-287	84	16	and	and	CCONJ
gujaf-287	84	17	sustainability	sustainability	NOUN
gujaf-287	84	18	have	have	AUX
gujaf-287	84	19	propelled	propel	VERB
gujaf-287	84	20	esg	esg	PROPN
gujaf-287	84	21	investment	investment	NOUN
gujaf-287	84	22	to	to	ADP
gujaf-287	84	23	the	the	DET
gujaf-287	84	24	forefront	forefront	NOUN
gujaf-287	84	25	of	of	ADP
gujaf-287	84	26	corporate	corporate	ADJ
gujaf-287	84	27	sustainability	sustainability	NOUN
gujaf-287	84	28	considerations	consideration	NOUN
gujaf-287	84	29	.	.	PUNCT
gujaf-287	85	1	the	the	DET
gujaf-287	85	2	study	study	NOUN
gujaf-287	85	3	delves	delve	VERB
gujaf-287	85	4	into	into	ADP
gujaf-287	85	5	the	the	DET
gujaf-287	85	6	influence	influence	NOUN
gujaf-287	85	7	of	of	ADP
gujaf-287	85	8	esg	esg	PROPN
gujaf-287	85	9	investment	investment	NOUN
gujaf-287	85	10	on	on	ADP
gujaf-287	85	11	the	the	DET
gujaf-287	85	12	financial	financial	ADJ
gujaf-287	85	13	sustainability	sustainability	NOUN
gujaf-287	85	14	of	of	ADP
gujaf-287	85	15	listed	list	VERB
gujaf-287	85	16	industry	industry	NOUN
gujaf-287	85	17	players	player	NOUN
gujaf-287	85	18	in	in	ADP
gujaf-287	85	19	nigeria	nigeria	PROPN
gujaf-287	85	20	's	's	PART
gujaf-287	85	21	oil	oil	NOUN
gujaf-287	85	22	and	and	CCONJ
gujaf-287	85	23	gas	gas	NOUN
gujaf-287	85	24	industry	industry	NOUN
gujaf-287	85	25	.	.	PUNCT
gujaf-287	86	1	by	by	ADP
gujaf-287	86	2	utilizing	utilize	VERB
gujaf-287	86	3	quantitative	quantitative	ADJ
gujaf-287	86	4	data	datum	NOUN
gujaf-287	86	5	from	from	ADP
gujaf-287	86	6	sustainability	sustainability	NOUN
gujaf-287	86	7	and	and	CCONJ
gujaf-287	86	8	corporate	corporate	ADJ
gujaf-287	86	9	annual	annual	ADJ
gujaf-287	86	10	reports	report	NOUN
gujaf-287	86	11	of	of	ADP
gujaf-287	86	12	listed	list	VERB
gujaf-287	86	13	firms	firm	NOUN
gujaf-287	86	14	on	on	ADP
gujaf-287	86	15	the	the	DET
gujaf-287	86	16	nigeria	nigeria	PROPN
gujaf-287	86	17	exchange	exchange	PROPN
gujaf-287	86	18	group	group	NOUN
gujaf-287	86	19	from	from	ADP
gujaf-287	86	20	2013	2013	NUM
gujaf-287	86	21	to	to	ADP
gujaf-287	86	22	2023	2023	NUM
gujaf-287	86	23	,	,	PUNCT
gujaf-287	86	24	a	a	DET
gujaf-287	86	25	fixed	fix	VERB
gujaf-287	86	26	pooled	pooled	ADJ
gujaf-287	86	27	panel	panel	NOUN
gujaf-287	86	28	regression	regression	NOUN
gujaf-287	86	29	model	model	NOUN
gujaf-287	86	30	was	be	AUX
gujaf-287	86	31	conducted	conduct	VERB
gujaf-287	86	32	to	to	PART
gujaf-287	86	33	statistically	statistically	ADV
gujaf-287	86	34	test	test	VERB
gujaf-287	86	35	the	the	DET
gujaf-287	86	36	three	three	NUM
gujaf-287	86	37	hypotheses	hypothesis	NOUN
gujaf-287	86	38	anchored	anchor	VERB
gujaf-287	86	39	on	on	ADP
gujaf-287	86	40	the	the	DET
gujaf-287	86	41	esg	esg	PROPN
gujaf-287	86	42	nexus	nexus	NOUN
gujaf-287	86	43	on	on	ADP
gujaf-287	86	44	financial	financial	ADJ
gujaf-287	86	45	sustainability	sustainability	NOUN
gujaf-287	86	46	.	.	PUNCT
gujaf-287	87	1	the	the	DET
gujaf-287	87	2	findings	finding	NOUN
gujaf-287	87	3	indicate	indicate	VERB
gujaf-287	87	4	that	that	SCONJ
gujaf-287	87	5	the	the	DET
gujaf-287	87	6	relationship	relationship	NOUN
gujaf-287	87	7	between	between	ADP
gujaf-287	87	8	environmental	environmental	ADJ
gujaf-287	87	9	investments	investment	NOUN
gujaf-287	87	10	,	,	PUNCT
gujaf-287	87	11	measured	measure	VERB
gujaf-287	87	12	by	by	ADP
gujaf-287	87	13	environmental	environmental	ADJ
gujaf-287	87	14	emissions	emission	NOUN
gujaf-287	87	15	,	,	PUNCT
gujaf-287	87	16	and	and	CCONJ
gujaf-287	87	17	return	return	VERB
gujaf-287	87	18	on	on	ADP
gujaf-287	87	19	assets	asset	NOUN
gujaf-287	87	20	(	(	PUNCT
gujaf-287	87	21	roa	roa	NOUN
gujaf-287	87	22	)	)	PUNCT
gujaf-287	87	23	for	for	ADP
gujaf-287	87	24	the	the	DET
gujaf-287	87	25	examined	examine	VERB
gujaf-287	87	26	listed	list	VERB
gujaf-287	87	27	entities	entity	NOUN
gujaf-287	87	28	is	be	AUX
gujaf-287	87	29	insignificant	insignificant	ADJ
gujaf-287	87	30	.	.	PUNCT
gujaf-287	88	1	however	however	ADV
gujaf-287	88	2	,	,	PUNCT
gujaf-287	88	3	the	the	DET
gujaf-287	88	4	research	research	NOUN
gujaf-287	88	5	establishes	establish	VERB
gujaf-287	88	6	a	a	DET
gujaf-287	88	7	notable	notable	ADJ
gujaf-287	88	8	correlation	correlation	NOUN
gujaf-287	88	9	between	between	ADP
gujaf-287	88	10	social	social	ADJ
gujaf-287	88	11	investing	investing	NOUN
gujaf-287	88	12	practices	practice	NOUN
gujaf-287	88	13	,	,	PUNCT
gujaf-287	88	14	quantified	quantify	VERB
gujaf-287	88	15	by	by	ADP
gujaf-287	88	16	workforce	workforce	NOUN
gujaf-287	88	17	size	size	NOUN
gujaf-287	88	18	,	,	PUNCT
gujaf-287	88	19	and	and	CCONJ
gujaf-287	88	20	roa	roa	PROPN
gujaf-287	88	21	,	,	PUNCT
gujaf-287	88	22	displaying	display	VERB
gujaf-287	88	23	a	a	DET
gujaf-287	88	24	positive	positive	ADJ
gujaf-287	88	25	coefficient	coefficient	NOUN
gujaf-287	88	26	.	.	PUNCT
gujaf-287	89	1	moreover	moreover	ADV
gujaf-287	89	2	,	,	PUNCT
gujaf-287	89	3	the	the	DET
gujaf-287	89	4	study	study	NOUN
gujaf-287	89	5	does	do	AUX
gujaf-287	89	6	not	not	PART
gujaf-287	89	7	confirm	confirm	VERB
gujaf-287	89	8	a	a	DET
gujaf-287	89	9	substantial	substantial	ADJ
gujaf-287	89	10	impact	impact	NOUN
gujaf-287	89	11	of	of	ADP
gujaf-287	89	12	governance	governance	NOUN
gujaf-287	89	13	investing	investing	NOUN
gujaf-287	89	14	practices	practice	NOUN
gujaf-287	89	15	,	,	PUNCT
gujaf-287	89	16	measured	measure	VERB
gujaf-287	89	17	by	by	ADP
gujaf-287	89	18	board	board	NOUN
gujaf-287	89	19	size	size	NOUN
gujaf-287	89	20	,	,	PUNCT
gujaf-287	89	21	on	on	ADP
gujaf-287	89	22	the	the	DET
gujaf-287	89	23	roa	roa	NOUN
gujaf-287	89	24	of	of	ADP
gujaf-287	89	25	the	the	DET
gujaf-287	89	26	scrutinized	scrutinize	VERB
gujaf-287	89	27	corporations	corporation	NOUN
gujaf-287	89	28	.	.	PUNCT
gujaf-287	90	1	the	the	DET
gujaf-287	90	2	research	research	NOUN
gujaf-287	90	3	acknowledged	acknowledge	VERB
gujaf-287	90	4	the	the	DET
gujaf-287	90	5	impact	impact	NOUN
gujaf-287	90	6	of	of	ADP
gujaf-287	90	7	esg	esg	PROPN
gujaf-287	90	8	on	on	ADP
gujaf-287	90	9	the	the	DET
gujaf-287	90	10	financial	financial	ADJ
gujaf-287	90	11	sustainability	sustainability	NOUN
gujaf-287	90	12	of	of	ADP
gujaf-287	90	13	nigeria	nigeria	PROPN
gujaf-287	90	14	’s	’s	PART
gujaf-287	90	15	energy	energy	NOUN
gujaf-287	90	16	sector	sector	NOUN
gujaf-287	90	17	.	.	PUNCT
gujaf-287	91	1	the	the	DET
gujaf-287	91	2	research	research	NOUN
gujaf-287	91	3	recommendations	recommendation	NOUN
gujaf-287	91	4	include	include	VERB
gujaf-287	91	5	integrating	integrate	VERB
gujaf-287	91	6	esg	esg	NOUN
gujaf-287	91	7	factors	factor	NOUN
gujaf-287	91	8	into	into	ADP
gujaf-287	91	9	investment	investment	NOUN
gujaf-287	91	10	strategies	strategy	NOUN
gujaf-287	91	11	,	,	PUNCT
gujaf-287	91	12	enhancing	enhance	VERB
gujaf-287	91	13	disclosure	disclosure	NOUN
gujaf-287	91	14	and	and	CCONJ
gujaf-287	91	15	transparency	transparency	NOUN
gujaf-287	91	16	,	,	PUNCT
gujaf-287	91	17	improving	improve	VERB
gujaf-287	91	18	risk	risk	NOUN
gujaf-287	91	19	management	management	NOUN
gujaf-287	91	20	and	and	CCONJ
gujaf-287	91	21	resilience	resilience	NOUN
gujaf-287	91	22	measures	measure	NOUN
gujaf-287	91	23	,	,	PUNCT
gujaf-287	91	24	and	and	CCONJ
gujaf-287	91	25	collaborating	collaborate	VERB
gujaf-287	91	26	with	with	ADP
gujaf-287	91	27	policymakers	policymaker	NOUN
gujaf-287	91	28	.	.	PUNCT
gujaf-287	92	1	keywords	keyword	NOUN
gujaf-287	92	2	:	:	PUNCT
gujaf-287	92	3	esg	esg	NOUN
gujaf-287	92	4	investment	investment	NOUN
gujaf-287	92	5	,	,	PUNCT
gujaf-287	92	6	financial	financial	ADJ
gujaf-287	92	7	sustainability	sustainability	NOUN
gujaf-287	92	8	,	,	PUNCT
gujaf-287	92	9	nigerian	nigerian	ADJ
gujaf-287	92	10	energy	energy	NOUN
gujaf-287	92	11	companies	company	NOUN
gujaf-287	92	12	,	,	PUNCT
gujaf-287	92	13	panel	panel	NOUN
gujaf-287	92	14	regression	regression	NOUN
gujaf-287	92	15	approach	approach	NOUN
gujaf-287	93	1	mailto:alaburotajudeenabdulsalam@gmail.com	mailto:alaburotajudeenabdulsalam@gmail.com	PROPN
gujaf-287	93	2	https://orcid.org/0009-0008-1481-1265	https://orcid.org/0009-0008-1481-1265	PROPN
gujaf-287	93	3	gusau	gusau	PROPN
gujaf-287	93	4	journal	journal	PROPN
gujaf-287	93	5	of	of	ADP
gujaf-287	93	6	accounting	accounting	NOUN
gujaf-287	93	7	and	and	CCONJ
gujaf-287	93	8	finance	finance	NOUN
gujaf-287	93	9	,	,	PUNCT
gujaf-287	93	10	vol	vol	NOUN
gujaf-287	93	11	.	.	PROPN
gujaf-287	93	12	5	5	NUM
gujaf-287	93	13	,	,	PUNCT
gujaf-287	93	14	issue	issue	NOUN
gujaf-287	93	15	1	1	NUM
gujaf-287	93	16	,	,	PUNCT
gujaf-287	93	17	april	april	PROPN
gujaf-287	93	18	,	,	PUNCT
gujaf-287	93	19	2024	2024	NUM
gujaf-287	93	20	280	280	NUM
gujaf-287	93	21	1	1	NUM
gujaf-287	93	22	.	.	PUNCT
gujaf-287	94	1	introduction	introduction	NOUN
gujaf-287	94	2	nigeria	nigeria	PROPN
gujaf-287	94	3	is	be	AUX
gujaf-287	94	4	africa	africa	PROPN
gujaf-287	94	5	's	's	PART
gujaf-287	94	6	leading	lead	VERB
gujaf-287	94	7	oil	oil	NOUN
gujaf-287	94	8	and	and	CCONJ
gujaf-287	94	9	gas	gas	NOUN
gujaf-287	94	10	producer	producer	NOUN
gujaf-287	94	11	,	,	PUNCT
gujaf-287	94	12	ranking	rank	VERB
gujaf-287	94	13	sixth	sixth	ADJ
gujaf-287	94	14	among	among	ADP
gujaf-287	94	15	the	the	DET
gujaf-287	94	16	organization	organization	NOUN
gujaf-287	94	17	of	of	ADP
gujaf-287	94	18	the	the	DET
gujaf-287	94	19	petroleum	petroleum	NOUN
gujaf-287	94	20	exporting	export	VERB
gujaf-287	94	21	countries	country	NOUN
gujaf-287	94	22	(	(	PUNCT
gujaf-287	94	23	opec	opec	PROPN
gujaf-287	94	24	)	)	PUNCT
gujaf-287	94	25	(	(	PUNCT
gujaf-287	94	26	graham	graham	PROPN
gujaf-287	94	27	&	&	CCONJ
gujaf-287	94	28	ovadia	ovadia	PROPN
gujaf-287	94	29	,	,	PUNCT
gujaf-287	94	30	2019	2019	NUM
gujaf-287	94	31	)	)	PUNCT
gujaf-287	94	32	.	.	PUNCT
gujaf-287	95	1	the	the	DET
gujaf-287	95	2	country	country	NOUN
gujaf-287	95	3	's	's	PART
gujaf-287	95	4	economy	economy	NOUN
gujaf-287	95	5	heavily	heavily	ADV
gujaf-287	95	6	relies	rely	VERB
gujaf-287	95	7	on	on	ADP
gujaf-287	95	8	its	its	PRON
gujaf-287	95	9	energy	energy	NOUN
gujaf-287	95	10	sector	sector	NOUN
gujaf-287	95	11	,	,	PUNCT
gujaf-287	95	12	which	which	PRON
gujaf-287	95	13	has	have	AUX
gujaf-287	95	14	contributed	contribute	VERB
gujaf-287	95	15	about	about	ADV
gujaf-287	95	16	90	90	NUM
gujaf-287	95	17	%	%	NOUN
gujaf-287	95	18	of	of	ADP
gujaf-287	95	19	its	its	PRON
gujaf-287	95	20	foreign	foreign	ADJ
gujaf-287	95	21	exchange	exchange	NOUN
gujaf-287	95	22	earnings	earning	NOUN
gujaf-287	95	23	and	and	CCONJ
gujaf-287	95	24	80	80	NUM
gujaf-287	95	25	%	%	NOUN
gujaf-287	95	26	of	of	ADP
gujaf-287	95	27	government	government	NOUN
gujaf-287	95	28	revenue	revenue	NOUN
gujaf-287	95	29	for	for	ADP
gujaf-287	95	30	over	over	ADP
gujaf-287	95	31	three	three	NUM
gujaf-287	95	32	decades	decade	NOUN
gujaf-287	95	33	.	.	PUNCT
gujaf-287	96	1	oil	oil	NOUN
gujaf-287	96	2	production	production	NOUN
gujaf-287	96	3	in	in	ADP
gujaf-287	96	4	nigeria	nigeria	PROPN
gujaf-287	96	5	ranges	range	VERB
gujaf-287	96	6	from	from	ADP
gujaf-287	96	7	2.8	2.8	NUM
gujaf-287	96	8	to	to	ADP
gujaf-287	96	9	3.0	3.0	NUM
gujaf-287	96	10	million	million	NUM
gujaf-287	96	11	barrels	barrel	NOUN
gujaf-287	96	12	per	per	ADP
gujaf-287	96	13	day	day	NOUN
gujaf-287	96	14	(	(	PUNCT
gujaf-287	96	15	amadi	amadi	NOUN
gujaf-287	96	16	,	,	PUNCT
gujaf-287	96	17	onuoha	onuoha	PROPN
gujaf-287	96	18	,	,	PUNCT
gujaf-287	96	19	&	&	CCONJ
gujaf-287	96	20	onwuka	onwuka	NOUN
gujaf-287	96	21	,	,	PUNCT
gujaf-287	96	22	2021	2021	NUM
gujaf-287	96	23	)	)	PUNCT
gujaf-287	96	24	.	.	PUNCT
gujaf-287	97	1	however	however	ADV
gujaf-287	97	2	,	,	PUNCT
gujaf-287	97	3	the	the	DET
gujaf-287	97	4	industry	industry	NOUN
gujaf-287	97	5	has	have	VERB
gujaf-287	97	6	severe	severe	ADJ
gujaf-287	97	7	environmental	environmental	ADJ
gujaf-287	97	8	repercussions	repercussion	NOUN
gujaf-287	97	9	,	,	PUNCT
gujaf-287	97	10	including	include	VERB
gujaf-287	97	11	oil	oil	NOUN
gujaf-287	97	12	spills	spill	NOUN
gujaf-287	97	13	and	and	CCONJ
gujaf-287	97	14	gas	gas	NOUN
gujaf-287	97	15	flaring	flaring	NOUN
gujaf-287	97	16	,	,	PUNCT
gujaf-287	97	17	leading	lead	VERB
gujaf-287	97	18	to	to	ADP
gujaf-287	97	19	the	the	DET
gujaf-287	97	20	destruction	destruction	NOUN
gujaf-287	97	21	of	of	ADP
gujaf-287	97	22	around	around	ADV
gujaf-287	97	23	5	5	NUM
gujaf-287	97	24	%	%	NOUN
gujaf-287	97	25	to	to	PART
gujaf-287	97	26	10	10	NUM
gujaf-287	97	27	%	%	NOUN
gujaf-287	97	28	of	of	ADP
gujaf-287	97	29	nigerian	nigerian	ADJ
gujaf-287	97	30	mangrove	mangrove	NOUN
gujaf-287	97	31	ecosystems	ecosystem	NOUN
gujaf-287	97	32	and	and	CCONJ
gujaf-287	97	33	the	the	DET
gujaf-287	97	34	disappearance	disappearance	NOUN
gujaf-287	97	35	of	of	ADP
gujaf-287	97	36	approximately	approximately	ADV
gujaf-287	97	37	7,400	7,400	NUM
gujaf-287	97	38	square	square	ADJ
gujaf-287	97	39	kilometres	kilometre	NOUN
gujaf-287	97	40	of	of	ADP
gujaf-287	97	41	rainforest	rainforest	NOUN
gujaf-287	97	42	(	(	PUNCT
gujaf-287	97	43	orekoya	orekoya	PROPN
gujaf-287	97	44	&	&	CCONJ
gujaf-287	97	45	oluleke	oluleke	ADJ
gujaf-287	97	46	,	,	PUNCT
gujaf-287	97	47	2021	2021	NUM
gujaf-287	97	48	)	)	PUNCT
gujaf-287	97	49	.	.	PUNCT
gujaf-287	98	1	nigeria	nigeria	PROPN
gujaf-287	98	2	has	have	AUX
gujaf-287	98	3	experienced	experience	VERB
gujaf-287	98	4	a	a	DET
gujaf-287	98	5	25	25	NUM
gujaf-287	98	6	%	%	NOUN
gujaf-287	98	7	increase	increase	NOUN
gujaf-287	98	8	in	in	ADP
gujaf-287	98	9	carbon	carbon	NOUN
gujaf-287	98	10	dioxide	dioxide	NOUN
gujaf-287	98	11	and	and	CCONJ
gujaf-287	98	12	greenhouse	greenhouse	NOUN
gujaf-287	98	13	gas	gas	NOUN
gujaf-287	98	14	emissions	emission	NOUN
gujaf-287	98	15	due	due	ADP
gujaf-287	98	16	to	to	ADP
gujaf-287	98	17	ecosystem	ecosystem	NOUN
gujaf-287	98	18	damage	damage	NOUN
gujaf-287	98	19	from	from	ADP
gujaf-287	98	20	energy	energy	NOUN
gujaf-287	98	21	sector	sector	NOUN
gujaf-287	98	22	exploration	exploration	NOUN
gujaf-287	98	23	activities	activity	NOUN
gujaf-287	98	24	(	(	PUNCT
gujaf-287	98	25	curtin	curtin	PROPN
gujaf-287	98	26	et	et	PROPN
gujaf-287	98	27	al	al	PROPN
gujaf-287	98	28	.	.	PROPN
gujaf-287	98	29	,	,	PUNCT
gujaf-287	98	30	2019	2019	NUM
gujaf-287	98	31	;	;	PUNCT
gujaf-287	98	32	ting	te	VERB
gujaf-287	98	33	et	et	PROPN
gujaf-287	98	34	al	al	PROPN
gujaf-287	98	35	.	.	PROPN
gujaf-287	98	36	,	,	PUNCT
gujaf-287	98	37	2019	2019	NUM
gujaf-287	98	38	)	)	PUNCT
gujaf-287	98	39	,	,	PUNCT
gujaf-287	98	40	adversely	adversely	ADV
gujaf-287	98	41	affecting	affect	VERB
gujaf-287	98	42	farmers	farmer	NOUN
gujaf-287	98	43	,	,	PUNCT
gujaf-287	98	44	fishermen	fisherman	NOUN
gujaf-287	98	45	,	,	PUNCT
gujaf-287	98	46	and	and	CCONJ
gujaf-287	98	47	the	the	DET
gujaf-287	98	48	environment	environment	NOUN
gujaf-287	98	49	.	.	PUNCT
gujaf-287	99	1	younger	young	ADJ
gujaf-287	99	2	generations	generation	NOUN
gujaf-287	99	3	'	'	PART
gujaf-287	99	4	activities	activity	NOUN
gujaf-287	99	5	,	,	PUNCT
gujaf-287	99	6	such	such	ADJ
gujaf-287	99	7	as	as	ADP
gujaf-287	99	8	pipeline	pipeline	NOUN
gujaf-287	99	9	destruction	destruction	NOUN
gujaf-287	99	10	,	,	PUNCT
gujaf-287	99	11	worsen	worsen	VERB
gujaf-287	99	12	the	the	DET
gujaf-287	99	13	situation	situation	NOUN
gujaf-287	99	14	,	,	PUNCT
gujaf-287	99	15	negatively	negatively	ADV
gujaf-287	99	16	impacting	impact	VERB
gujaf-287	99	17	energy	energy	NOUN
gujaf-287	99	18	companies	company	NOUN
gujaf-287	99	19	'	'	PART
gujaf-287	99	20	sales	sale	NOUN
gujaf-287	99	21	and	and	CCONJ
gujaf-287	99	22	operations	operation	NOUN
gujaf-287	99	23	(	(	PUNCT
gujaf-287	99	24	adishi	adishi	PROPN
gujaf-287	99	25	&	&	CCONJ
gujaf-287	99	26	hunga	hunga	PROPN
gujaf-287	99	27	,	,	PUNCT
gujaf-287	99	28	2017	2017	NUM
gujaf-287	99	29	)	)	PUNCT
gujaf-287	99	30	and	and	CCONJ
gujaf-287	99	31	reducing	reduce	VERB
gujaf-287	99	32	social	social	ADJ
gujaf-287	99	33	and	and	CCONJ
gujaf-287	99	34	economic	economic	ADJ
gujaf-287	99	35	viability	viability	NOUN
gujaf-287	99	36	(	(	PUNCT
gujaf-287	99	37	ruan	ruan	PROPN
gujaf-287	99	38	&	&	CCONJ
gujaf-287	99	39	liu	liu	PROPN
gujaf-287	99	40	,	,	PUNCT
gujaf-287	99	41	2021	2021	NUM
gujaf-287	99	42	)	)	PUNCT
gujaf-287	99	43	.	.	PUNCT
gujaf-287	100	1	to	to	PART
gujaf-287	100	2	thrive	thrive	VERB
gujaf-287	100	3	sustainably	sustainably	ADV
gujaf-287	100	4	amidst	amidst	ADP
gujaf-287	100	5	social	social	ADJ
gujaf-287	100	6	pressure	pressure	NOUN
gujaf-287	100	7	and	and	CCONJ
gujaf-287	100	8	industry	industry	NOUN
gujaf-287	100	9	growth	growth	NOUN
gujaf-287	100	10	,	,	PUNCT
gujaf-287	100	11	energy	energy	NOUN
gujaf-287	100	12	companies	company	NOUN
gujaf-287	100	13	adopt	adopt	VERB
gujaf-287	100	14	diverse	diverse	ADJ
gujaf-287	100	15	business	business	NOUN
gujaf-287	100	16	philosophies	philosophy	NOUN
gujaf-287	100	17	and	and	CCONJ
gujaf-287	100	18	engage	engage	VERB
gujaf-287	100	19	in	in	ADP
gujaf-287	100	20	socially	socially	ADV
gujaf-287	100	21	responsible	responsible	ADJ
gujaf-287	100	22	practices	practice	NOUN
gujaf-287	100	23	,	,	PUNCT
gujaf-287	100	24	prioritizing	prioritize	VERB
gujaf-287	100	25	social	social	ADJ
gujaf-287	100	26	responsibility	responsibility	NOUN
gujaf-287	100	27	over	over	ADP
gujaf-287	100	28	financial	financial	ADJ
gujaf-287	100	29	gain	gain	NOUN
gujaf-287	100	30	(	(	PUNCT
gujaf-287	100	31	trumpp	trumpp	PROPN
gujaf-287	100	32	&	&	CCONJ
gujaf-287	100	33	guenther	guenther	PROPN
gujaf-287	100	34	,	,	PUNCT
gujaf-287	100	35	2017	2017	NUM
gujaf-287	100	36	)	)	PUNCT
gujaf-287	100	37	.	.	PUNCT
gujaf-287	101	1	the	the	DET
gujaf-287	101	2	use	use	NOUN
gujaf-287	101	3	of	of	ADP
gujaf-287	101	4	natural	natural	ADJ
gujaf-287	101	5	resources	resource	NOUN
gujaf-287	101	6	requires	require	VERB
gujaf-287	101	7	businesses	business	NOUN
gujaf-287	101	8	to	to	PART
gujaf-287	101	9	protect	protect	VERB
gujaf-287	101	10	the	the	DET
gujaf-287	101	11	environment	environment	NOUN
gujaf-287	101	12	and	and	CCONJ
gujaf-287	101	13	the	the	DET
gujaf-287	101	14	community	community	NOUN
gujaf-287	101	15	,	,	PUNCT
gujaf-287	101	16	emphasizing	emphasize	VERB
gujaf-287	101	17	the	the	DET
gujaf-287	101	18	importance	importance	NOUN
gujaf-287	101	19	of	of	ADP
gujaf-287	101	20	reviewing	review	VERB
gujaf-287	101	21	sustainability	sustainability	NOUN
gujaf-287	101	22	strategies	strategy	NOUN
gujaf-287	101	23	and	and	CCONJ
gujaf-287	101	24	outcomes	outcome	NOUN
gujaf-287	101	25	(	(	PUNCT
gujaf-287	101	26	xie	xie	PROPN
gujaf-287	101	27	et	et	PROPN
gujaf-287	101	28	al	al	PROPN
gujaf-287	101	29	.	.	PROPN
gujaf-287	101	30	,	,	PUNCT
gujaf-287	101	31	2019	2019	NUM
gujaf-287	101	32	)	)	PUNCT
gujaf-287	101	33	.	.	PUNCT
gujaf-287	102	1	given	give	VERB
gujaf-287	102	2	sustainable	sustainable	ADJ
gujaf-287	102	3	challenges	challenge	NOUN
gujaf-287	102	4	like	like	ADP
gujaf-287	102	5	corporate	corporate	ADJ
gujaf-287	102	6	scandals	scandal	NOUN
gujaf-287	102	7	,	,	PUNCT
gujaf-287	102	8	financial	financial	ADJ
gujaf-287	102	9	difficulties	difficulty	NOUN
gujaf-287	102	10	,	,	PUNCT
gujaf-287	102	11	and	and	CCONJ
gujaf-287	102	12	social	social	ADJ
gujaf-287	102	13	costs	cost	NOUN
gujaf-287	102	14	over	over	ADP
gujaf-287	102	15	the	the	DET
gujaf-287	102	16	past	past	ADJ
gujaf-287	102	17	decade	decade	NOUN
gujaf-287	102	18	(	(	PUNCT
gujaf-287	102	19	chao	chao	PROPN
gujaf-287	102	20	&	&	CCONJ
gujaf-287	102	21	farrier	farrier	PROPN
gujaf-287	102	22	,	,	PUNCT
gujaf-287	102	23	2021	2021	NUM
gujaf-287	102	24	;	;	PUNCT
gujaf-287	102	25	patil	patil	PROPN
gujaf-287	102	26	,	,	PUNCT
gujaf-287	102	27	ghisellini	ghisellini	NOUN
gujaf-287	102	28	,	,	PUNCT
gujaf-287	102	29	&	&	CCONJ
gujaf-287	102	30	ramakrishna	ramakrishna	PROPN
gujaf-287	102	31	,	,	PUNCT
gujaf-287	102	32	2021	2021	NUM
gujaf-287	102	33	)	)	PUNCT
gujaf-287	102	34	,	,	PUNCT
gujaf-287	102	35	energy	energy	NOUN
gujaf-287	102	36	companies	company	NOUN
gujaf-287	102	37	are	be	AUX
gujaf-287	102	38	advised	advise	VERB
gujaf-287	102	39	to	to	PART
gujaf-287	102	40	prioritise	prioritise	VERB
gujaf-287	102	41	economic	economic	ADJ
gujaf-287	102	42	,	,	PUNCT
gujaf-287	102	43	social	social	ADJ
gujaf-287	102	44	,	,	PUNCT
gujaf-287	102	45	and	and	CCONJ
gujaf-287	102	46	governance	governance	NOUN
gujaf-287	102	47	(	(	PUNCT
gujaf-287	102	48	esg	esg	NOUN
gujaf-287	102	49	)	)	PUNCT
gujaf-287	102	50	investment	investment	NOUN
gujaf-287	102	51	for	for	ADP
gujaf-287	102	52	sustainability	sustainability	NOUN
gujaf-287	102	53	in	in	ADP
gujaf-287	102	54	people	people	NOUN
gujaf-287	102	55	,	,	PUNCT
gujaf-287	102	56	profit	profit	NOUN
gujaf-287	102	57	,	,	PUNCT
gujaf-287	102	58	and	and	CCONJ
gujaf-287	102	59	planet	planet	NOUN
gujaf-287	102	60	.	.	PUNCT
gujaf-287	103	1	corporate	corporate	ADJ
gujaf-287	103	2	sustainability	sustainability	NOUN
gujaf-287	103	3	has	have	AUX
gujaf-287	103	4	gained	gain	VERB
gujaf-287	103	5	significant	significant	ADJ
gujaf-287	103	6	traction	traction	NOUN
gujaf-287	103	7	among	among	ADP
gujaf-287	103	8	researchers	researcher	NOUN
gujaf-287	103	9	and	and	CCONJ
gujaf-287	103	10	industries	industry	NOUN
gujaf-287	103	11	in	in	ADP
gujaf-287	103	12	recent	recent	ADJ
gujaf-287	103	13	years	year	NOUN
gujaf-287	103	14	due	due	ADP
gujaf-287	103	15	to	to	ADP
gujaf-287	103	16	pressing	press	VERB
gujaf-287	103	17	environmental	environmental	ADJ
gujaf-287	103	18	and	and	CCONJ
gujaf-287	103	19	social	social	ADJ
gujaf-287	103	20	challenges	challenge	NOUN
gujaf-287	103	21	like	like	ADP
gujaf-287	103	22	population	population	NOUN
gujaf-287	103	23	growth	growth	NOUN
gujaf-287	103	24	and	and	CCONJ
gujaf-287	103	25	climate	climate	NOUN
gujaf-287	103	26	change	change	NOUN
gujaf-287	103	27	.	.	PUNCT
gujaf-287	104	1	to	to	PART
gujaf-287	104	2	tackle	tackle	VERB
gujaf-287	104	3	these	these	DET
gujaf-287	104	4	challenges	challenge	NOUN
gujaf-287	104	5	,	,	PUNCT
gujaf-287	104	6	businesses	business	NOUN
gujaf-287	104	7	must	must	AUX
gujaf-287	104	8	prioritise	prioritise	VERB
gujaf-287	104	9	strategies	strategy	NOUN
gujaf-287	104	10	and	and	CCONJ
gujaf-287	104	11	initiatives	initiative	NOUN
gujaf-287	104	12	related	relate	VERB
gujaf-287	104	13	to	to	ADP
gujaf-287	104	14	sustainability	sustainability	NOUN
gujaf-287	104	15	,	,	PUNCT
gujaf-287	104	16	especially	especially	ADV
gujaf-287	104	17	those	those	PRON
gujaf-287	104	18	critical	critical	ADJ
gujaf-287	104	19	for	for	ADP
gujaf-287	104	20	their	their	PRON
gujaf-287	104	21	practices	practice	NOUN
gujaf-287	104	22	(	(	PUNCT
gujaf-287	104	23	lim	lim	PROPN
gujaf-287	104	24	,	,	PUNCT
gujaf-287	104	25	2022	2022	NUM
gujaf-287	104	26	;	;	PUNCT
gujaf-287	104	27	heras‐saizarbitoria	heras‐saizarbitoria	NOUN
gujaf-287	104	28	,	,	PUNCT
gujaf-287	104	29	urbieta	urbieta	NOUN
gujaf-287	104	30	,	,	PUNCT
gujaf-287	104	31	&	&	CCONJ
gujaf-287	104	32	boiral	boiral	ADJ
gujaf-287	104	33	,	,	PUNCT
gujaf-287	104	34	2022	2022	NUM
gujaf-287	104	35	)	)	PUNCT
gujaf-287	104	36	.	.	PUNCT
gujaf-287	105	1	many	many	ADJ
gujaf-287	105	2	organisations	organisation	NOUN
gujaf-287	105	3	are	be	AUX
gujaf-287	105	4	focusing	focus	VERB
gujaf-287	105	5	on	on	ADP
gujaf-287	105	6	practices	practice	NOUN
gujaf-287	105	7	such	such	ADJ
gujaf-287	105	8	as	as	ADP
gujaf-287	105	9	waste	waste	NOUN
gujaf-287	105	10	management	management	NOUN
gujaf-287	105	11	,	,	PUNCT
gujaf-287	105	12	carbon	carbon	NOUN
gujaf-287	105	13	reduction	reduction	NOUN
gujaf-287	105	14	,	,	PUNCT
gujaf-287	105	15	and	and	CCONJ
gujaf-287	105	16	operational	operational	ADJ
gujaf-287	105	17	efficiency	efficiency	NOUN
gujaf-287	105	18	(	(	PUNCT
gujaf-287	105	19	okoye	okoye	PROPN
gujaf-287	105	20	et	et	PROPN
gujaf-287	105	21	al	al	PROPN
gujaf-287	105	22	.	.	PROPN
gujaf-287	105	23	,	,	PUNCT
gujaf-287	105	24	2024	2024	NUM
gujaf-287	105	25	)	)	PUNCT
gujaf-287	105	26	.	.	PUNCT
gujaf-287	106	1	however	however	ADV
gujaf-287	106	2	,	,	PUNCT
gujaf-287	106	3	achieving	achieve	VERB
gujaf-287	106	4	sustainability	sustainability	NOUN
gujaf-287	106	5	entails	entail	VERB
gujaf-287	106	6	ensuring	ensure	VERB
gujaf-287	106	7	these	these	DET
gujaf-287	106	8	practices	practice	NOUN
gujaf-287	106	9	benefit	benefit	VERB
gujaf-287	106	10	all	all	DET
gujaf-287	106	11	stakeholders	stakeholder	NOUN
gujaf-287	106	12	while	while	SCONJ
gujaf-287	106	13	enhancing	enhance	VERB
gujaf-287	106	14	the	the	DET
gujaf-287	106	15	corporation	corporation	NOUN
gujaf-287	106	16	's	's	PART
gujaf-287	106	17	value	value	NOUN
gujaf-287	106	18	.	.	PUNCT
gujaf-287	107	1	stakeholder	stakeholder	NOUN
gujaf-287	107	2	theory	theory	PROPN
gujaf-287	107	3	(	(	PUNCT
gujaf-287	107	4	freeman	freeman	PROPN
gujaf-287	107	5	,	,	PUNCT
gujaf-287	107	6	1984	1984	NUM
gujaf-287	107	7	)	)	PUNCT
gujaf-287	107	8	emphasises	emphasise	VERB
gujaf-287	107	9	that	that	SCONJ
gujaf-287	107	10	organisations	organisation	NOUN
gujaf-287	107	11	should	should	AUX
gujaf-287	107	12	not	not	PART
gujaf-287	107	13	solely	solely	ADV
gujaf-287	107	14	focus	focus	VERB
gujaf-287	107	15	on	on	ADP
gujaf-287	107	16	generating	generate	VERB
gujaf-287	107	17	profit	profit	NOUN
gujaf-287	107	18	for	for	ADP
gujaf-287	107	19	owners	owner	NOUN
gujaf-287	107	20	or	or	CCONJ
gujaf-287	107	21	stockholders	stockholder	NOUN
gujaf-287	107	22	but	but	CCONJ
gujaf-287	107	23	should	should	AUX
gujaf-287	107	24	also	also	ADV
gujaf-287	107	25	consider	consider	VERB
gujaf-287	107	26	the	the	DET
gujaf-287	107	27	best	good	ADJ
gujaf-287	107	28	interests	interest	NOUN
gujaf-287	107	29	of	of	ADP
gujaf-287	107	30	all	all	DET
gujaf-287	107	31	stakeholders	stakeholder	NOUN
gujaf-287	107	32	.	.	PUNCT
gujaf-287	108	1	gusau	gusau	PROPN
gujaf-287	108	2	journal	journal	PROPN
gujaf-287	108	3	of	of	ADP
gujaf-287	108	4	accounting	accounting	NOUN
gujaf-287	108	5	and	and	CCONJ
gujaf-287	108	6	finance	finance	NOUN
gujaf-287	108	7	,	,	PUNCT
gujaf-287	108	8	vol	vol	NOUN
gujaf-287	108	9	.	.	PROPN
gujaf-287	108	10	5	5	NUM
gujaf-287	108	11	,	,	PUNCT
gujaf-287	108	12	issue	issue	NOUN
gujaf-287	108	13	1	1	NUM
gujaf-287	108	14	,	,	PUNCT
gujaf-287	108	15	april	april	PROPN
gujaf-287	108	16	,	,	PUNCT
gujaf-287	108	17	2024	2024	NUM
gujaf-287	108	18	281	281	NUM
gujaf-287	108	19	consequently	consequently	ADV
gujaf-287	108	20	,	,	PUNCT
gujaf-287	108	21	investing	invest	VERB
gujaf-287	108	22	in	in	ADP
gujaf-287	108	23	esg	esg	NOUN
gujaf-287	108	24	activities	activity	NOUN
gujaf-287	108	25	can	can	AUX
gujaf-287	108	26	provide	provide	VERB
gujaf-287	108	27	a	a	DET
gujaf-287	108	28	competitive	competitive	ADJ
gujaf-287	108	29	advantage	advantage	NOUN
gujaf-287	108	30	and	and	CCONJ
gujaf-287	108	31	lead	lead	VERB
gujaf-287	108	32	to	to	ADP
gujaf-287	108	33	improved	improve	VERB
gujaf-287	108	34	financial	financial	ADJ
gujaf-287	108	35	performance	performance	NOUN
gujaf-287	108	36	(	(	PUNCT
gujaf-287	108	37	freeman	freeman	NOUN
gujaf-287	108	38	,	,	PUNCT
gujaf-287	108	39	1984	1984	NUM
gujaf-287	108	40	)	)	PUNCT
gujaf-287	108	41	.	.	PUNCT
gujaf-287	109	1	in	in	ADP
gujaf-287	109	2	contrast	contrast	NOUN
gujaf-287	109	3	,	,	PUNCT
gujaf-287	109	4	shareholder	shareholder	NOUN
gujaf-287	109	5	theory	theory	NOUN
gujaf-287	109	6	(	(	PUNCT
gujaf-287	109	7	santa	santa	NOUN
gujaf-287	109	8	-	-	PUNCT
gujaf-287	109	9	maria	maria	PROPN
gujaf-287	109	10	,	,	PUNCT
gujaf-287	109	11	vermeulen	vermeulen	PROPN
gujaf-287	109	12	,	,	PUNCT
gujaf-287	109	13	&	&	CCONJ
gujaf-287	109	14	baumgartner	baumgartner	PROPN
gujaf-287	109	15	,	,	PUNCT
gujaf-287	109	16	2021	2021	NUM
gujaf-287	109	17	)	)	PUNCT
gujaf-287	109	18	argues	argue	VERB
gujaf-287	109	19	that	that	SCONJ
gujaf-287	109	20	socially	socially	ADV
gujaf-287	109	21	responsible	responsible	ADJ
gujaf-287	109	22	activities	activity	NOUN
gujaf-287	109	23	are	be	AUX
gujaf-287	109	24	not	not	PART
gujaf-287	109	25	the	the	DET
gujaf-287	109	26	corporation	corporation	NOUN
gujaf-287	109	27	's	's	PART
gujaf-287	109	28	responsibility	responsibility	NOUN
gujaf-287	109	29	.	.	PUNCT
gujaf-287	110	1	according	accord	VERB
gujaf-287	110	2	to	to	ADP
gujaf-287	110	3	shareholder	shareholder	NOUN
gujaf-287	110	4	theory	theory	NOUN
gujaf-287	110	5	,	,	PUNCT
gujaf-287	110	6	corporations	corporation	NOUN
gujaf-287	110	7	should	should	AUX
gujaf-287	110	8	prioritise	prioritise	ADV
gujaf-287	110	9	maximising	maximise	VERB
gujaf-287	110	10	value	value	NOUN
gujaf-287	110	11	and	and	CCONJ
gujaf-287	110	12	profit	profit	NOUN
gujaf-287	110	13	for	for	ADP
gujaf-287	110	14	owners	owner	NOUN
gujaf-287	110	15	or	or	CCONJ
gujaf-287	110	16	stockholders	stockholder	NOUN
gujaf-287	110	17	and	and	CCONJ
gujaf-287	110	18	conduct	conduct	VERB
gujaf-287	110	19	business	business	NOUN
gujaf-287	110	20	operations	operation	NOUN
gujaf-287	110	21	solely	solely	ADV
gujaf-287	110	22	for	for	ADP
gujaf-287	110	23	their	their	PRON
gujaf-287	110	24	benefit	benefit	NOUN
gujaf-287	110	25	(	(	PUNCT
gujaf-287	110	26	mrabure	mrabure	NOUN
gujaf-287	110	27	&	&	CCONJ
gujaf-287	110	28	abhulimhen	abhulimhen	NOUN
gujaf-287	110	29	-	-	PUNCT
gujaf-287	110	30	iyoha	iyoha	NOUN
gujaf-287	110	31	,	,	PUNCT
gujaf-287	110	32	2020	2020	NUM
gujaf-287	110	33	)	)	PUNCT
gujaf-287	110	34	.	.	PUNCT
gujaf-287	111	1	however	however	ADV
gujaf-287	111	2	,	,	PUNCT
gujaf-287	111	3	shareholder	shareholder	NOUN
gujaf-287	111	4	theory	theory	NOUN
gujaf-287	111	5	does	do	AUX
gujaf-287	111	6	not	not	PART
gujaf-287	111	7	prohibit	prohibit	VERB
gujaf-287	111	8	socially	socially	ADV
gujaf-287	111	9	responsible	responsible	ADJ
gujaf-287	111	10	practices	practice	NOUN
gujaf-287	111	11	as	as	ADV
gujaf-287	111	12	long	long	ADV
gujaf-287	111	13	as	as	SCONJ
gujaf-287	111	14	they	they	PRON
gujaf-287	111	15	are	be	AUX
gujaf-287	111	16	economically	economically	ADV
gujaf-287	111	17	beneficial	beneficial	ADJ
gujaf-287	111	18	(	(	PUNCT
gujaf-287	111	19	surroca	surroca	PROPN
gujaf-287	111	20	,	,	PUNCT
gujaf-287	111	21	aguilera	aguilera	PROPN
gujaf-287	111	22	,	,	PUNCT
gujaf-287	111	23	desender	desender	NOUN
gujaf-287	111	24	,	,	PUNCT
gujaf-287	111	25	&	&	CCONJ
gujaf-287	111	26	tribó	tribó	NOUN
gujaf-287	111	27	,	,	PUNCT
gujaf-287	111	28	2020	2020	NUM
gujaf-287	111	29	)	)	PUNCT
gujaf-287	111	30	,	,	PUNCT
gujaf-287	111	31	with	with	ADP
gujaf-287	111	32	studies	study	NOUN
gujaf-287	111	33	indicating	indicate	VERB
gujaf-287	111	34	that	that	SCONJ
gujaf-287	111	35	esg	esg	PROPN
gujaf-287	111	36	investments	investment	NOUN
gujaf-287	111	37	can	can	AUX
gujaf-287	111	38	indeed	indeed	ADV
gujaf-287	111	39	be	be	AUX
gujaf-287	111	40	economically	economically	ADV
gujaf-287	111	41	advantageous	advantageous	ADJ
gujaf-287	111	42	(	(	PUNCT
gujaf-287	111	43	minh	minh	NOUN
gujaf-287	111	44	&	&	CCONJ
gujaf-287	111	45	hong	hong	PROPN
gujaf-287	111	46	,	,	PUNCT
gujaf-287	111	47	2022	2022	NUM
gujaf-287	111	48	)	)	PUNCT
gujaf-287	111	49	.	.	PUNCT
gujaf-287	112	1	in	in	ADP
gujaf-287	112	2	recent	recent	ADJ
gujaf-287	112	3	years	year	NOUN
gujaf-287	112	4	,	,	PUNCT
gujaf-287	112	5	there	there	PRON
gujaf-287	112	6	has	have	AUX
gujaf-287	112	7	been	be	AUX
gujaf-287	112	8	a	a	DET
gujaf-287	112	9	notable	notable	ADJ
gujaf-287	112	10	increase	increase	NOUN
gujaf-287	112	11	in	in	ADP
gujaf-287	112	12	the	the	DET
gujaf-287	112	13	importance	importance	NOUN
gujaf-287	112	14	placed	place	VERB
gujaf-287	112	15	on	on	ADP
gujaf-287	112	16	environmental	environmental	ADJ
gujaf-287	112	17	and	and	CCONJ
gujaf-287	112	18	social	social	ADJ
gujaf-287	112	19	considerations	consideration	NOUN
gujaf-287	112	20	within	within	ADP
gujaf-287	112	21	society	society	NOUN
gujaf-287	112	22	.	.	PUNCT
gujaf-287	113	1	an	an	DET
gujaf-287	113	2	expanding	expand	VERB
gujaf-287	113	3	segment	segment	NOUN
gujaf-287	113	4	of	of	ADP
gujaf-287	113	5	consumers	consumer	NOUN
gujaf-287	113	6	now	now	ADV
gujaf-287	113	7	actively	actively	ADV
gujaf-287	113	8	choose	choose	VERB
gujaf-287	113	9	environmentally	environmentally	ADV
gujaf-287	113	10	friendly	friendly	ADJ
gujaf-287	113	11	products	product	NOUN
gujaf-287	113	12	,	,	PUNCT
gujaf-287	113	13	even	even	ADV
gujaf-287	113	14	when	when	SCONJ
gujaf-287	113	15	they	they	PRON
gujaf-287	113	16	come	come	VERB
gujaf-287	113	17	at	at	ADP
gujaf-287	113	18	a	a	DET
gujaf-287	113	19	higher	high	ADJ
gujaf-287	113	20	cost	cost	NOUN
gujaf-287	113	21	than	than	ADP
gujaf-287	113	22	conventional	conventional	ADJ
gujaf-287	113	23	alternatives	alternative	NOUN
gujaf-287	113	24	(	(	PUNCT
gujaf-287	113	25	taghikhah	taghikhah	NOUN
gujaf-287	113	26	et	et	PROPN
gujaf-287	113	27	al	al	PROPN
gujaf-287	113	28	.	.	PROPN
gujaf-287	113	29	,	,	PUNCT
gujaf-287	113	30	2020	2020	NUM
gujaf-287	113	31	)	)	PUNCT
gujaf-287	113	32	.	.	PUNCT
gujaf-287	114	1	concurrently	concurrently	ADV
gujaf-287	114	2	,	,	PUNCT
gujaf-287	114	3	a	a	DET
gujaf-287	114	4	growing	grow	VERB
gujaf-287	114	5	number	number	NOUN
gujaf-287	114	6	of	of	ADP
gujaf-287	114	7	investors	investor	NOUN
gujaf-287	114	8	are	be	AUX
gujaf-287	114	9	seeking	seek	VERB
gujaf-287	114	10	opportunities	opportunity	NOUN
gujaf-287	114	11	to	to	PART
gujaf-287	114	12	invest	invest	VERB
gujaf-287	114	13	in	in	ADP
gujaf-287	114	14	companies	company	NOUN
gujaf-287	114	15	that	that	PRON
gujaf-287	114	16	are	be	AUX
gujaf-287	114	17	not	not	PART
gujaf-287	114	18	only	only	ADV
gujaf-287	114	19	financially	financially	ADV
gujaf-287	114	20	profitable	profitable	ADJ
gujaf-287	114	21	but	but	CCONJ
gujaf-287	114	22	also	also	ADV
gujaf-287	114	23	sustainable	sustainable	ADJ
gujaf-287	114	24	in	in	ADP
gujaf-287	114	25	the	the	DET
gujaf-287	114	26	long	long	ADJ
gujaf-287	114	27	term	term	NOUN
gujaf-287	114	28	,	,	PUNCT
gujaf-287	114	29	with	with	ADP
gujaf-287	114	30	the	the	DET
gujaf-287	114	31	goal	goal	NOUN
gujaf-287	114	32	of	of	ADP
gujaf-287	114	33	benefiting	benefit	VERB
gujaf-287	114	34	society	society	NOUN
gujaf-287	114	35	as	as	ADP
gujaf-287	114	36	a	a	DET
gujaf-287	114	37	whole	whole	ADJ
gujaf-287	114	38	(	(	PUNCT
gujaf-287	114	39	hatane	hatane	NOUN
gujaf-287	114	40	,	,	PUNCT
gujaf-287	114	41	2015	2015	NUM
gujaf-287	114	42	;	;	PUNCT
gujaf-287	114	43	yu	yu	PROPN
gujaf-287	114	44	&	&	CCONJ
gujaf-287	114	45	zhao	zhao	PROPN
gujaf-287	114	46	,	,	PUNCT
gujaf-287	114	47	2015	2015	NUM
gujaf-287	114	48	)	)	PUNCT
gujaf-287	114	49	.	.	PUNCT
gujaf-287	115	1	as	as	ADP
gujaf-287	115	2	a	a	DET
gujaf-287	115	3	result	result	NOUN
gujaf-287	115	4	,	,	PUNCT
gujaf-287	115	5	esg	esg	PROPN
gujaf-287	115	6	factors	factor	NOUN
gujaf-287	115	7	have	have	AUX
gujaf-287	115	8	become	become	VERB
gujaf-287	115	9	critical	critical	ADJ
gujaf-287	115	10	criteria	criterion	NOUN
gujaf-287	115	11	for	for	ADP
gujaf-287	115	12	the	the	DET
gujaf-287	115	13	investment	investment	NOUN
gujaf-287	115	14	decisions	decision	NOUN
gujaf-287	115	15	of	of	ADP
gujaf-287	115	16	many	many	ADJ
gujaf-287	115	17	capital	capital	NOUN
gujaf-287	115	18	providers	provider	NOUN
gujaf-287	115	19	,	,	PUNCT
gujaf-287	115	20	with	with	ADP
gujaf-287	115	21	a	a	DET
gujaf-287	115	22	significant	significant	ADJ
gujaf-287	115	23	portion	portion	NOUN
gujaf-287	115	24	of	of	ADP
gujaf-287	115	25	traditional	traditional	ADJ
gujaf-287	115	26	fund	fund	NOUN
gujaf-287	115	27	managers	manager	NOUN
gujaf-287	115	28	now	now	ADV
gujaf-287	115	29	embracing	embrace	VERB
gujaf-287	115	30	esg	esg	NOUN
gujaf-287	115	31	investment	investment	NOUN
gujaf-287	115	32	strategies	strategy	NOUN
gujaf-287	115	33	(	(	PUNCT
gujaf-287	115	34	harjoto	harjoto	NOUN
gujaf-287	115	35	,	,	PUNCT
gujaf-287	115	36	laksmana	laksmana	PROPN
gujaf-287	115	37	,	,	PUNCT
gujaf-287	115	38	&	&	CCONJ
gujaf-287	115	39	lee	lee	PROPN
gujaf-287	115	40	,	,	PUNCT
gujaf-287	115	41	2015	2015	NUM
gujaf-287	115	42	)	)	PUNCT
gujaf-287	115	43	.	.	PUNCT
gujaf-287	116	1	the	the	DET
gujaf-287	116	2	esg	esg	PROPN
gujaf-287	116	3	investment	investment	NOUN
gujaf-287	116	4	landscape	landscape	NOUN
gujaf-287	116	5	has	have	AUX
gujaf-287	116	6	experienced	experience	VERB
gujaf-287	116	7	substantial	substantial	ADJ
gujaf-287	116	8	growth	growth	NOUN
gujaf-287	116	9	,	,	PUNCT
gujaf-287	116	10	with	with	ADP
gujaf-287	116	11	approximately	approximately	ADV
gujaf-287	116	12	$	$	SYM
gujaf-287	116	13	26	26	NUM
gujaf-287	116	14	billion	billion	NUM
gujaf-287	116	15	in	in	ADP
gujaf-287	116	16	exchange	exchange	NOUN
gujaf-287	116	17	-	-	PUNCT
gujaf-287	116	18	traded	trade	VERB
gujaf-287	116	19	funds	fund	NOUN
gujaf-287	116	20	categorised	categorise	VERB
gujaf-287	116	21	as	as	ADP
gujaf-287	116	22	esg	esg	NOUN
gujaf-287	116	23	assets	asset	NOUN
gujaf-287	116	24	.	.	PUNCT
gujaf-287	117	1	this	this	DET
gujaf-287	117	2	growth	growth	NOUN
gujaf-287	117	3	is	be	AUX
gujaf-287	117	4	described	describe	VERB
gujaf-287	117	5	as	as	ADP
gujaf-287	117	6	exponential	exponential	NOUN
gujaf-287	117	7	,	,	PUNCT
gujaf-287	117	8	with	with	ADP
gujaf-287	117	9	blackrock	blackrock	NOUN
gujaf-287	117	10	,	,	PUNCT
gujaf-287	117	11	the	the	DET
gujaf-287	117	12	world	world	NOUN
gujaf-287	117	13	's	's	PART
gujaf-287	117	14	largest	large	ADJ
gujaf-287	117	15	investment	investment	NOUN
gujaf-287	117	16	group	group	NOUN
gujaf-287	117	17	,	,	PUNCT
gujaf-287	117	18	projecting	project	VERB
gujaf-287	117	19	in	in	ADP
gujaf-287	117	20	2019	2019	NUM
gujaf-287	117	21	that	that	PRON
gujaf-287	117	22	esg	esg	NOUN
gujaf-287	117	23	assets	asset	NOUN
gujaf-287	117	24	would	would	AUX
gujaf-287	117	25	reach	reach	VERB
gujaf-287	117	26	$	$	SYM
gujaf-287	117	27	400	400	NUM
gujaf-287	117	28	billion	billion	NUM
gujaf-287	117	29	within	within	ADP
gujaf-287	117	30	the	the	DET
gujaf-287	117	31	next	next	ADJ
gujaf-287	117	32	decade	decade	NOUN
gujaf-287	117	33	(	(	PUNCT
gujaf-287	117	34	hartmann	hartmann	PROPN
gujaf-287	117	35	&	&	CCONJ
gujaf-287	117	36	carmenate	carmenate	ADJ
gujaf-287	117	37	,	,	PUNCT
gujaf-287	117	38	2021	2021	NUM
gujaf-287	117	39	;	;	PUNCT
gujaf-287	117	40	trumpp	trumpp	PROPN
gujaf-287	117	41	&	&	CCONJ
gujaf-287	117	42	guenther	guenther	PROPN
gujaf-287	117	43	,	,	PUNCT
gujaf-287	117	44	2017	2017	NUM
gujaf-287	117	45	)	)	PUNCT
gujaf-287	117	46	.	.	PUNCT
gujaf-287	118	1	furthermore	furthermore	ADV
gujaf-287	118	2	,	,	PUNCT
gujaf-287	118	3	investors	investor	NOUN
gujaf-287	118	4	not	not	PART
gujaf-287	118	5	only	only	ADV
gujaf-287	118	6	seek	seek	VERB
gujaf-287	118	7	to	to	PART
gujaf-287	118	8	make	make	VERB
gujaf-287	118	9	a	a	DET
gujaf-287	118	10	positive	positive	ADJ
gujaf-287	118	11	societal	societal	ADJ
gujaf-287	118	12	impact	impact	NOUN
gujaf-287	118	13	but	but	CCONJ
gujaf-287	118	14	also	also	ADV
gujaf-287	118	15	expect	expect	VERB
gujaf-287	118	16	financial	financial	ADJ
gujaf-287	118	17	returns	return	NOUN
gujaf-287	118	18	.	.	PUNCT
gujaf-287	119	1	companies	company	NOUN
gujaf-287	119	2	that	that	PRON
gujaf-287	119	3	adopt	adopt	VERB
gujaf-287	119	4	esg	esg	NOUN
gujaf-287	119	5	strategies	strategy	NOUN
gujaf-287	119	6	are	be	AUX
gujaf-287	119	7	perceived	perceive	VERB
gujaf-287	119	8	as	as	ADP
gujaf-287	119	9	having	have	VERB
gujaf-287	119	10	a	a	DET
gujaf-287	119	11	more	more	ADV
gujaf-287	119	12	sustainable	sustainable	ADJ
gujaf-287	119	13	and	and	CCONJ
gujaf-287	119	14	forward	forward	ADV
gujaf-287	119	15	-	-	PUNCT
gujaf-287	119	16	thinking	think	VERB
gujaf-287	119	17	approach	approach	NOUN
gujaf-287	119	18	compared	compare	VERB
gujaf-287	119	19	to	to	ADP
gujaf-287	119	20	traditional	traditional	ADJ
gujaf-287	119	21	companies	company	NOUN
gujaf-287	119	22	,	,	PUNCT
gujaf-287	119	23	and	and	CCONJ
gujaf-287	119	24	they	they	PRON
gujaf-287	119	25	are	be	AUX
gujaf-287	119	26	more	more	ADV
gujaf-287	119	27	likely	likely	ADJ
gujaf-287	119	28	to	to	PART
gujaf-287	119	29	outperform	outperform	VERB
gujaf-287	119	30	those	those	PRON
gujaf-287	119	31	that	that	PRON
gujaf-287	119	32	do	do	AUX
gujaf-287	119	33	not	not	PART
gujaf-287	119	34	prioritise	prioritise	VERB
gujaf-287	119	35	esg	esg	NOUN
gujaf-287	119	36	(	(	PUNCT
gujaf-287	119	37	ting	ting	NOUN
gujaf-287	119	38	et	et	PROPN
gujaf-287	119	39	al	al	PROPN
gujaf-287	119	40	.	.	PROPN
gujaf-287	119	41	,	,	PUNCT
gujaf-287	119	42	2019	2019	NUM
gujaf-287	119	43	;	;	PUNCT
gujaf-287	119	44	linnenluecke	linnenluecke	NOUN
gujaf-287	119	45	,	,	PUNCT
gujaf-287	119	46	2022	2022	NUM
gujaf-287	119	47	)	)	PUNCT
gujaf-287	119	48	.	.	PUNCT
gujaf-287	120	1	this	this	DET
gujaf-287	120	2	perspective	perspective	NOUN
gujaf-287	120	3	is	be	AUX
gujaf-287	120	4	supported	support	VERB
gujaf-287	120	5	by	by	ADP
gujaf-287	120	6	numerous	numerous	ADJ
gujaf-287	120	7	academic	academic	ADJ
gujaf-287	120	8	studies	study	NOUN
gujaf-287	120	9	.	.	PUNCT
gujaf-287	121	1	whelan	whelan	PROPN
gujaf-287	121	2	et	et	PROPN
gujaf-287	121	3	al	al	PROPN
gujaf-287	121	4	.	.	PROPN
gujaf-287	122	1	(	(	PUNCT
gujaf-287	122	2	2021	2021	NUM
gujaf-287	122	3	)	)	PUNCT
gujaf-287	122	4	conducted	conduct	VERB
gujaf-287	122	5	a	a	DET
gujaf-287	122	6	comprehensive	comprehensive	ADJ
gujaf-287	122	7	analysis	analysis	NOUN
gujaf-287	122	8	that	that	SCONJ
gujaf-287	122	9	consolidated	consolidated	ADJ
gujaf-287	122	10	findings	finding	NOUN
gujaf-287	122	11	from	from	ADP
gujaf-287	122	12	over	over	ADP
gujaf-287	122	13	2,200	2,200	NUM
gujaf-287	122	14	previous	previous	ADJ
gujaf-287	122	15	studies	study	NOUN
gujaf-287	122	16	.	.	PUNCT
gujaf-287	123	1	the	the	DET
gujaf-287	123	2	vast	vast	ADJ
gujaf-287	123	3	majority	majority	NOUN
gujaf-287	123	4	of	of	ADP
gujaf-287	123	5	these	these	DET
gujaf-287	123	6	studies	study	NOUN
gujaf-287	123	7	,	,	PUNCT
gujaf-287	123	8	around	around	ADV
gujaf-287	123	9	90	90	NUM
gujaf-287	123	10	%	%	NOUN
gujaf-287	123	11	,	,	PUNCT
gujaf-287	123	12	reported	report	VERB
gujaf-287	123	13	a	a	DET
gujaf-287	123	14	positive	positive	ADJ
gujaf-287	123	15	or	or	CCONJ
gujaf-287	123	16	neutral	neutral	ADJ
gujaf-287	123	17	correlation	correlation	NOUN
gujaf-287	123	18	between	between	ADP
gujaf-287	123	19	financial	financial	ADJ
gujaf-287	123	20	performance	performance	NOUN
gujaf-287	123	21	and	and	CCONJ
gujaf-287	123	22	esg	esg	PROPN
gujaf-287	123	23	investing	investing	PROPN
gujaf-287	123	24	(	(	PUNCT
gujaf-287	123	25	xie	xie	PROPN
gujaf-287	123	26	et	et	PROPN
gujaf-287	123	27	al	al	PROPN
gujaf-287	123	28	.	.	PROPN
gujaf-287	123	29	,	,	PUNCT
gujaf-287	123	30	2019	2019	NUM
gujaf-287	123	31	)	)	PUNCT
gujaf-287	123	32	.	.	PUNCT
gujaf-287	124	1	moreover	moreover	ADV
gujaf-287	124	2	,	,	PUNCT
gujaf-287	124	3	most	most	ADJ
gujaf-287	124	4	studies	study	NOUN
gujaf-287	124	5	consistently	consistently	ADV
gujaf-287	124	6	identified	identify	VERB
gujaf-287	124	7	positive	positive	ADJ
gujaf-287	124	8	and	and	CCONJ
gujaf-287	124	9	enduring	enduring	ADJ
gujaf-287	124	10	connections	connection	NOUN
gujaf-287	124	11	between	between	ADP
gujaf-287	124	12	the	the	DET
gujaf-287	124	13	two	two	NUM
gujaf-287	124	14	factors	factor	NOUN
gujaf-287	124	15	over	over	ADP
gujaf-287	124	16	time	time	NOUN
gujaf-287	124	17	(	(	PUNCT
gujaf-287	124	18	patil	patil	PROPN
gujaf-287	124	19	et	et	PROPN
gujaf-287	124	20	al	al	PROPN
gujaf-287	124	21	.	.	PROPN
gujaf-287	124	22	,	,	PUNCT
gujaf-287	124	23	2021	2021	NUM
gujaf-287	124	24	;	;	PUNCT
gujaf-287	124	25	pandey	pandey	PROPN
gujaf-287	124	26	et	et	PROPN
gujaf-287	124	27	al	al	PROPN
gujaf-287	124	28	.	.	PROPN
gujaf-287	124	29	,	,	PUNCT
gujaf-287	124	30	2023	2023	NUM
gujaf-287	124	31	)	)	PUNCT
gujaf-287	124	32	.	.	PUNCT
gujaf-287	125	1	gusau	gusau	PROPN
gujaf-287	125	2	journal	journal	PROPN
gujaf-287	125	3	of	of	ADP
gujaf-287	125	4	accounting	accounting	NOUN
gujaf-287	125	5	and	and	CCONJ
gujaf-287	125	6	finance	finance	NOUN
gujaf-287	125	7	,	,	PUNCT
gujaf-287	125	8	vol	vol	NOUN
gujaf-287	125	9	.	.	PROPN
gujaf-287	125	10	5	5	NUM
gujaf-287	125	11	,	,	PUNCT
gujaf-287	125	12	issue	issue	NOUN
gujaf-287	125	13	1	1	NUM
gujaf-287	125	14	,	,	PUNCT
gujaf-287	125	15	april	april	PROPN
gujaf-287	125	16	,	,	PUNCT
gujaf-287	125	17	2024	2024	NUM
gujaf-287	125	18	282	282	NUM
gujaf-287	125	19	while	while	SCONJ
gujaf-287	125	20	esg	esg	NOUN
gujaf-287	125	21	practices	practice	NOUN
gujaf-287	125	22	are	be	AUX
gujaf-287	125	23	recognised	recognise	VERB
gujaf-287	125	24	for	for	ADP
gujaf-287	125	25	their	their	PRON
gujaf-287	125	26	effectiveness	effectiveness	NOUN
gujaf-287	125	27	in	in	ADP
gujaf-287	125	28	various	various	ADJ
gujaf-287	125	29	sectors	sector	NOUN
gujaf-287	125	30	across	across	ADP
gujaf-287	125	31	developing	develop	VERB
gujaf-287	125	32	economies	economy	NOUN
gujaf-287	125	33	,	,	PUNCT
gujaf-287	125	34	the	the	DET
gujaf-287	125	35	oil	oil	NOUN
gujaf-287	125	36	and	and	CCONJ
gujaf-287	125	37	gas	gas	NOUN
gujaf-287	125	38	industry	industry	NOUN
gujaf-287	125	39	remains	remain	VERB
gujaf-287	125	40	relatively	relatively	ADV
gujaf-287	125	41	underexplored	underexplored	ADJ
gujaf-287	125	42	in	in	ADP
gujaf-287	125	43	emerging	emerge	VERB
gujaf-287	125	44	economies	economy	NOUN
gujaf-287	125	45	(	(	PUNCT
gujaf-287	125	46	atan	atan	PROPN
gujaf-287	125	47	et	et	PROPN
gujaf-287	125	48	al	al	PROPN
gujaf-287	125	49	.	.	PROPN
gujaf-287	125	50	,	,	PUNCT
gujaf-287	125	51	2018	2018	NUM
gujaf-287	125	52	)	)	PUNCT
gujaf-287	125	53	.	.	PUNCT
gujaf-287	126	1	previous	previous	ADJ
gujaf-287	126	2	studies	study	NOUN
gujaf-287	126	3	have	have	AUX
gujaf-287	126	4	predominantly	predominantly	ADV
gujaf-287	126	5	focused	focus	VERB
gujaf-287	126	6	on	on	ADP
gujaf-287	126	7	the	the	DET
gujaf-287	126	8	people	people	NOUN
gujaf-287	126	9	,	,	PUNCT
gujaf-287	126	10	plant	plant	NOUN
gujaf-287	126	11	,	,	PUNCT
gujaf-287	126	12	and	and	CCONJ
gujaf-287	126	13	social	social	ADJ
gujaf-287	126	14	perspectives	perspective	NOUN
gujaf-287	126	15	of	of	ADP
gujaf-287	126	16	corporate	corporate	ADJ
gujaf-287	126	17	investment	investment	NOUN
gujaf-287	126	18	on	on	ADP
gujaf-287	126	19	a	a	DET
gujaf-287	126	20	global	global	ADJ
gujaf-287	126	21	scale	scale	NOUN
gujaf-287	126	22	(	(	PUNCT
gujaf-287	126	23	abdi	abdi	PROPN
gujaf-287	126	24	et	et	PROPN
gujaf-287	126	25	al	al	PROPN
gujaf-287	126	26	.	.	PROPN
gujaf-287	126	27	,	,	PUNCT
gujaf-287	126	28	2022	2022	NUM
gujaf-287	126	29	)	)	PUNCT
gujaf-287	126	30	,	,	PUNCT
gujaf-287	126	31	leading	lead	VERB
gujaf-287	126	32	to	to	ADP
gujaf-287	126	33	limited	limit	VERB
gujaf-287	126	34	academic	academic	ADJ
gujaf-287	126	35	research	research	NOUN
gujaf-287	126	36	on	on	ADP
gujaf-287	126	37	esg	esg	PROPN
gujaf-287	126	38	’s	’s	PART
gujaf-287	126	39	efficacy	efficacy	NOUN
gujaf-287	126	40	within	within	ADP
gujaf-287	126	41	nigeria	nigeria	PROPN
gujaf-287	126	42	's	's	PART
gujaf-287	126	43	energy	energy	NOUN
gujaf-287	126	44	sector	sector	NOUN
gujaf-287	126	45	.	.	PUNCT
gujaf-287	127	1	despite	despite	SCONJ
gujaf-287	127	2	previous	previous	ADJ
gujaf-287	127	3	research	research	NOUN
gujaf-287	127	4	investigating	investigate	VERB
gujaf-287	127	5	the	the	DET
gujaf-287	127	6	dimensions	dimension	NOUN
gujaf-287	127	7	of	of	ADP
gujaf-287	127	8	esg	esg	PROPN
gujaf-287	127	9	both	both	CCONJ
gujaf-287	127	10	globally	globally	ADV
gujaf-287	127	11	and	and	CCONJ
gujaf-287	127	12	in	in	ADP
gujaf-287	127	13	nigeria	nigeria	PROPN
gujaf-287	127	14	,	,	PUNCT
gujaf-287	127	15	the	the	DET
gujaf-287	127	16	majority	majority	NOUN
gujaf-287	127	17	of	of	ADP
gujaf-287	127	18	studies	study	NOUN
gujaf-287	127	19	,	,	PUNCT
gujaf-287	127	20	accounting	account	VERB
gujaf-287	127	21	for	for	ADP
gujaf-287	127	22	more	more	ADJ
gujaf-287	127	23	than	than	ADP
gujaf-287	127	24	95	95	NUM
gujaf-287	127	25	%	%	NOUN
gujaf-287	127	26	,	,	PUNCT
gujaf-287	127	27	have	have	AUX
gujaf-287	127	28	relied	rely	VERB
gujaf-287	127	29	on	on	ADP
gujaf-287	127	30	secondary	secondary	ADJ
gujaf-287	127	31	data	datum	NOUN
gujaf-287	127	32	collection	collection	NOUN
gujaf-287	127	33	methods	method	NOUN
gujaf-287	127	34	from	from	ADP
gujaf-287	127	35	sources	source	NOUN
gujaf-287	127	36	like	like	ADP
gujaf-287	127	37	asset4.0	asset4.0	NOUN
gujaf-287	127	38	-	-	PUNCT
gujaf-287	127	39	refinitiv	refinitiv	ADJ
gujaf-287	127	40	/	/	SYM
gujaf-287	127	41	thomson	thomson	PROPN
gujaf-287	127	42	reuters	reuters	PROPN
gujaf-287	127	43	,	,	PUNCT
gujaf-287	127	44	according	accord	VERB
gujaf-287	127	45	to	to	ADP
gujaf-287	127	46	eccles	eccles	PROPN
gujaf-287	127	47	et	et	PROPN
gujaf-287	127	48	al	al	PROPN
gujaf-287	127	49	.	.	PROPN
gujaf-287	127	50	,	,	PUNCT
gujaf-287	127	51	(	(	PUNCT
gujaf-287	127	52	2011	2011	NUM
gujaf-287	127	53	)	)	PUNCT
gujaf-287	127	54	and	and	CCONJ
gujaf-287	127	55	kenny	kenny	PROPN
gujaf-287	127	56	et	et	PROPN
gujaf-287	127	57	al	al	PROPN
gujaf-287	127	58	.	.	PROPN
gujaf-287	127	59	,	,	PUNCT
gujaf-287	127	60	(	(	PUNCT
gujaf-287	127	61	2022	2022	NUM
gujaf-287	127	62	)	)	PUNCT
gujaf-287	127	63	.	.	PUNCT
gujaf-287	128	1	this	this	PRON
gujaf-287	128	2	might	might	AUX
gujaf-287	128	3	not	not	PART
gujaf-287	128	4	reflect	reflect	VERB
gujaf-287	128	5	the	the	DET
gujaf-287	128	6	industrial	industrial	ADJ
gujaf-287	128	7	landscape	landscape	NOUN
gujaf-287	128	8	in	in	ADP
gujaf-287	128	9	nigeria	nigeria	PROPN
gujaf-287	128	10	.	.	PUNCT
gujaf-287	129	1	while	while	SCONJ
gujaf-287	129	2	the	the	DET
gujaf-287	129	3	social	social	ADJ
gujaf-287	129	4	dimension	dimension	NOUN
gujaf-287	129	5	of	of	ADP
gujaf-287	129	6	esg	esg	PROPN
gujaf-287	129	7	has	have	AUX
gujaf-287	129	8	received	receive	VERB
gujaf-287	129	9	considerable	considerable	ADJ
gujaf-287	129	10	attention	attention	NOUN
gujaf-287	129	11	,	,	PUNCT
gujaf-287	129	12	with	with	ADP
gujaf-287	129	13	over	over	ADP
gujaf-287	129	14	80	80	NUM
gujaf-287	129	15	%	%	NOUN
gujaf-287	129	16	of	of	ADP
gujaf-287	129	17	research	research	NOUN
gujaf-287	129	18	studies	study	NOUN
gujaf-287	129	19	in	in	ADP
gujaf-287	129	20	esg	esg	PROPN
gujaf-287	129	21	using	use	VERB
gujaf-287	129	22	either	either	CCONJ
gujaf-287	129	23	a	a	DET
gujaf-287	129	24	mixed	mixed	ADJ
gujaf-287	129	25	approach	approach	NOUN
gujaf-287	129	26	or	or	CCONJ
gujaf-287	129	27	quantitative	quantitative	ADJ
gujaf-287	129	28	methods	method	NOUN
gujaf-287	129	29	based	base	VERB
gujaf-287	129	30	on	on	ADP
gujaf-287	129	31	questionnaire	questionnaire	NOUN
gujaf-287	129	32	instruments	instrument	NOUN
gujaf-287	129	33	to	to	PART
gujaf-287	129	34	establish	establish	VERB
gujaf-287	129	35	its	its	PRON
gujaf-287	129	36	cause	cause	VERB
gujaf-287	129	37	-	-	PUNCT
gujaf-287	129	38	effect	effect	NOUN
gujaf-287	129	39	relationship	relationship	NOUN
gujaf-287	129	40	,	,	PUNCT
gujaf-287	129	41	these	these	DET
gujaf-287	129	42	methods	method	NOUN
gujaf-287	129	43	have	have	AUX
gujaf-287	129	44	been	be	AUX
gujaf-287	129	45	criticised	criticise	VERB
gujaf-287	129	46	for	for	ADP
gujaf-287	129	47	their	their	PRON
gujaf-287	129	48	inadequacy	inadequacy	NOUN
gujaf-287	129	49	in	in	ADP
gujaf-287	129	50	capturing	capture	VERB
gujaf-287	129	51	the	the	DET
gujaf-287	129	52	broader	broad	ADJ
gujaf-287	129	53	perspective	perspective	NOUN
gujaf-287	129	54	of	of	ADP
gujaf-287	129	55	esg	esg	PROPN
gujaf-287	129	56	investing	invest	VERB
gujaf-287	129	57	on	on	ADP
gujaf-287	129	58	a	a	DET
gujaf-287	129	59	national	national	ADJ
gujaf-287	129	60	and	and	CCONJ
gujaf-287	129	61	global	global	ADJ
gujaf-287	129	62	scale	scale	NOUN
gujaf-287	129	63	(	(	PUNCT
gujaf-287	129	64	harjoto	harjoto	NOUN
gujaf-287	129	65	et	et	PROPN
gujaf-287	129	66	al	al	PROPN
gujaf-287	129	67	.	.	PROPN
gujaf-287	129	68	,	,	PUNCT
gujaf-287	129	69	2015	2015	NUM
gujaf-287	129	70	;	;	PUNCT
gujaf-287	129	71	xu	xu	PROPN
gujaf-287	129	72	et	et	PROPN
gujaf-287	129	73	al	al	PROPN
gujaf-287	129	74	.	.	PROPN
gujaf-287	129	75	,	,	PUNCT
gujaf-287	129	76	2021	2021	NUM
gujaf-287	129	77	)	)	PUNCT
gujaf-287	129	78	.	.	PUNCT
gujaf-287	130	1	thus	thus	ADV
gujaf-287	130	2	,	,	PUNCT
gujaf-287	130	3	while	while	SCONJ
gujaf-287	130	4	global	global	ADJ
gujaf-287	130	5	studies	study	NOUN
gujaf-287	130	6	often	often	ADV
gujaf-287	130	7	cover	cover	VERB
gujaf-287	130	8	the	the	DET
gujaf-287	130	9	conceptual	conceptual	ADJ
gujaf-287	130	10	aspects	aspect	NOUN
gujaf-287	130	11	of	of	ADP
gujaf-287	130	12	esg	esg	PROPN
gujaf-287	130	13	investing	investing	NOUN
gujaf-287	130	14	,	,	PUNCT
gujaf-287	130	15	they	they	PRON
gujaf-287	130	16	tend	tend	VERB
gujaf-287	130	17	to	to	PART
gujaf-287	130	18	neglect	neglect	VERB
gujaf-287	130	19	the	the	DET
gujaf-287	130	20	theoretical	theoretical	ADJ
gujaf-287	130	21	framework	framework	NOUN
gujaf-287	130	22	and	and	CCONJ
gujaf-287	130	23	the	the	DET
gujaf-287	130	24	economic	economic	ADJ
gujaf-287	130	25	and	and	CCONJ
gujaf-287	130	26	governance	governance	NOUN
gujaf-287	130	27	dimensions	dimension	NOUN
gujaf-287	130	28	of	of	ADP
gujaf-287	130	29	esg	esg	PROPN
gujaf-287	130	30	investing	invest	VERB
gujaf-287	130	31	in	in	ADP
gujaf-287	130	32	nigeria	nigeria	PROPN
gujaf-287	130	33	's	's	PART
gujaf-287	130	34	energy	energy	NOUN
gujaf-287	130	35	sector	sector	NOUN
gujaf-287	130	36	,	,	PUNCT
gujaf-287	130	37	which	which	PRON
gujaf-287	130	38	have	have	AUX
gujaf-287	130	39	not	not	PART
gujaf-287	130	40	been	be	AUX
gujaf-287	130	41	adequately	adequately	ADV
gujaf-287	130	42	explored	explore	VERB
gujaf-287	130	43	(	(	PUNCT
gujaf-287	130	44	aqabna	aqabna	NOUN
gujaf-287	130	45	et	et	NOUN
gujaf-287	130	46	al	al	PROPN
gujaf-287	130	47	.	.	PROPN
gujaf-287	130	48	,	,	PUNCT
gujaf-287	130	49	2023	2023	NUM
gujaf-287	130	50	;	;	PUNCT
gujaf-287	130	51	albitar	albitar	PROPN
gujaf-287	130	52	et	et	PROPN
gujaf-287	130	53	al	al	PROPN
gujaf-287	130	54	.	.	PROPN
gujaf-287	130	55	,	,	PUNCT
gujaf-287	130	56	2020	2020	NUM
gujaf-287	130	57	)	)	PUNCT
gujaf-287	130	58	.	.	PUNCT
gujaf-287	131	1	consequently	consequently	ADV
gujaf-287	131	2	,	,	PUNCT
gujaf-287	131	3	the	the	DET
gujaf-287	131	4	research	research	NOUN
gujaf-287	131	5	adopted	adopt	VERB
gujaf-287	131	6	a	a	DET
gujaf-287	131	7	pooled	pooled	ADJ
gujaf-287	131	8	panel	panel	NOUN
gujaf-287	131	9	regression	regression	NOUN
gujaf-287	131	10	approach	approach	NOUN
gujaf-287	131	11	to	to	PART
gujaf-287	131	12	explore	explore	VERB
gujaf-287	131	13	the	the	DET
gujaf-287	131	14	impact	impact	NOUN
gujaf-287	131	15	of	of	ADP
gujaf-287	131	16	esg	esg	PROPN
gujaf-287	131	17	on	on	ADP
gujaf-287	131	18	the	the	DET
gujaf-287	131	19	financial	financial	ADJ
gujaf-287	131	20	sustainability	sustainability	NOUN
gujaf-287	131	21	of	of	ADP
gujaf-287	131	22	nigerian	nigerian	ADJ
gujaf-287	131	23	energy	energy	NOUN
gujaf-287	131	24	companies	company	NOUN
gujaf-287	131	25	.	.	PUNCT
gujaf-287	132	1	the	the	DET
gujaf-287	132	2	specific	specific	ADJ
gujaf-287	132	3	objective	objective	NOUN
gujaf-287	132	4	intends	intend	VERB
gujaf-287	132	5	to	to	PART
gujaf-287	132	6	:	:	PUNCT
gujaf-287	132	7	i.	i.	NOUN
gujaf-287	132	8	examine	examine	VERB
gujaf-287	132	9	how	how	SCONJ
gujaf-287	132	10	environmental	environmental	ADJ
gujaf-287	132	11	investing	investing	NOUN
gujaf-287	132	12	practices	practice	NOUN
gujaf-287	132	13	affect	affect	VERB
gujaf-287	132	14	the	the	DET
gujaf-287	132	15	financial	financial	ADJ
gujaf-287	132	16	sustainability	sustainability	NOUN
gujaf-287	132	17	of	of	ADP
gujaf-287	132	18	nigerian	nigerian	ADJ
gujaf-287	132	19	energy	energy	NOUN
gujaf-287	132	20	companies	company	NOUN
gujaf-287	132	21	.	.	PUNCT
gujaf-287	133	1	ii	ii	X
gujaf-287	133	2	.	.	PUNCT
gujaf-287	134	1	analyse	analyse	VERB
gujaf-287	134	2	the	the	DET
gujaf-287	134	3	impact	impact	NOUN
gujaf-287	134	4	of	of	ADP
gujaf-287	134	5	social	social	ADJ
gujaf-287	134	6	investing	investing	NOUN
gujaf-287	134	7	practices	practice	NOUN
gujaf-287	134	8	on	on	ADP
gujaf-287	134	9	the	the	DET
gujaf-287	134	10	financial	financial	ADJ
gujaf-287	134	11	sustainability	sustainability	NOUN
gujaf-287	134	12	of	of	ADP
gujaf-287	134	13	nigerian	nigerian	ADJ
gujaf-287	134	14	energy	energy	NOUN
gujaf-287	134	15	companies	company	NOUN
gujaf-287	134	16	,	,	PUNCT
gujaf-287	134	17	iii	iii	X
gujaf-287	134	18	.	.	PROPN
gujaf-287	134	19	evaluate	evaluate	VERB
gujaf-287	134	20	the	the	DET
gujaf-287	134	21	influence	influence	NOUN
gujaf-287	134	22	of	of	ADP
gujaf-287	134	23	governance	governance	NOUN
gujaf-287	134	24	investing	investing	NOUN
gujaf-287	134	25	practices	practice	NOUN
gujaf-287	134	26	on	on	ADP
gujaf-287	134	27	the	the	DET
gujaf-287	134	28	financial	financial	ADJ
gujaf-287	134	29	sustainability	sustainability	NOUN
gujaf-287	134	30	of	of	ADP
gujaf-287	134	31	nigerian	nigerian	ADJ
gujaf-287	134	32	energy	energy	NOUN
gujaf-287	134	33	companies	company	NOUN
gujaf-287	134	34	.	.	PUNCT
gujaf-287	135	1	2	2	X
gujaf-287	135	2	.	.	X
gujaf-287	135	3	literature	literature	PROPN
gujaf-287	135	4	review	review	PROPN
gujaf-287	135	5	esg	esg	PROPN
gujaf-287	135	6	,	,	PUNCT
gujaf-287	135	7	acknowledged	acknowledge	VERB
gujaf-287	135	8	as	as	ADP
gujaf-287	135	9	environmental	environmental	ADJ
gujaf-287	135	10	,	,	PUNCT
gujaf-287	135	11	social	social	ADJ
gujaf-287	135	12	,	,	PUNCT
gujaf-287	135	13	and	and	CCONJ
gujaf-287	135	14	governance	governance	NOUN
gujaf-287	135	15	,	,	PUNCT
gujaf-287	135	16	represents	represent	VERB
gujaf-287	135	17	a	a	DET
gujaf-287	135	18	comprehensive	comprehensive	ADJ
gujaf-287	135	19	framework	framework	NOUN
gujaf-287	135	20	that	that	PRON
gujaf-287	135	21	delineates	delineate	VERB
gujaf-287	135	22	the	the	DET
gujaf-287	135	23	nonfinancial	nonfinancial	ADJ
gujaf-287	135	24	prerequisites	prerequisite	NOUN
gujaf-287	135	25	for	for	ADP
gujaf-287	135	26	organizations	organization	NOUN
gujaf-287	135	27	(	(	PUNCT
gujaf-287	135	28	naeem	naeem	PROPN
gujaf-287	135	29	et	et	PROPN
gujaf-287	135	30	al	al	PROPN
gujaf-287	135	31	.	.	PROPN
gujaf-287	135	32	,	,	PUNCT
gujaf-287	135	33	2022	2022	NUM
gujaf-287	135	34	)	)	PUNCT
gujaf-287	135	35	.	.	PUNCT
gujaf-287	136	1	this	this	DET
gujaf-287	136	2	framework	framework	NOUN
gujaf-287	136	3	is	be	AUX
gujaf-287	136	4	shaped	shape	VERB
gujaf-287	136	5	by	by	ADP
gujaf-287	136	6	two	two	NUM
gujaf-287	136	7	key	key	ADJ
gujaf-287	136	8	factors	factor	NOUN
gujaf-287	136	9	(	(	PUNCT
gujaf-287	136	10	zahid	zahid	X
gujaf-287	136	11	et	et	PROPN
gujaf-287	136	12	al	al	PROPN
gujaf-287	136	13	.	.	PROPN
gujaf-287	136	14	,	,	PUNCT
gujaf-287	136	15	2022	2022	NUM
gujaf-287	136	16	)	)	PUNCT
gujaf-287	136	17	.	.	PUNCT
gujaf-287	137	1	initially	initially	ADV
gujaf-287	137	2	,	,	PUNCT
gujaf-287	137	3	numerous	numerous	ADJ
gujaf-287	137	4	countries	country	NOUN
gujaf-287	137	5	have	have	AUX
gujaf-287	137	6	enacted	enact	VERB
gujaf-287	137	7	laws	law	NOUN
gujaf-287	137	8	and	and	CCONJ
gujaf-287	137	9	regulations	regulation	NOUN
gujaf-287	137	10	that	that	PRON
gujaf-287	137	11	prioritize	prioritize	VERB
gujaf-287	137	12	specific	specific	ADJ
gujaf-287	137	13	standards	standard	NOUN
gujaf-287	137	14	and	and	CCONJ
gujaf-287	137	15	effectiveness	effectiveness	NOUN
gujaf-287	137	16	beyond	beyond	ADP
gujaf-287	137	17	financial	financial	ADJ
gujaf-287	137	18	aspects	aspect	NOUN
gujaf-287	137	19	(	(	PUNCT
gujaf-287	137	20	behl	behl	PROPN
gujaf-287	137	21	et	et	PROPN
gujaf-287	137	22	al	al	PROPN
gujaf-287	137	23	.	.	PROPN
gujaf-287	137	24	,	,	PUNCT
gujaf-287	137	25	2022	2022	NUM
gujaf-287	137	26	)	)	PUNCT
gujaf-287	137	27	.	.	PUNCT
gujaf-287	138	1	subsequently	subsequently	ADV
gujaf-287	138	2	,	,	PUNCT
gujaf-287	138	3	there	there	PRON
gujaf-287	138	4	is	be	VERB
gujaf-287	138	5	a	a	DET
gujaf-287	138	6	burgeoning	burgeon	VERB
gujaf-287	138	7	emphasis	emphasis	NOUN
gujaf-287	138	8	from	from	ADP
gujaf-287	138	9	the	the	DET
gujaf-287	138	10	general	general	ADJ
gujaf-287	138	11	public	public	ADJ
gujaf-287	138	12	gusau	gusau	ADJ
gujaf-287	138	13	journal	journal	NOUN
gujaf-287	138	14	of	of	ADP
gujaf-287	138	15	accounting	accounting	NOUN
gujaf-287	138	16	and	and	CCONJ
gujaf-287	138	17	finance	finance	NOUN
gujaf-287	138	18	,	,	PUNCT
gujaf-287	138	19	vol	vol	NOUN
gujaf-287	138	20	.	.	PROPN
gujaf-287	138	21	5	5	NUM
gujaf-287	138	22	,	,	PUNCT
gujaf-287	138	23	issue	issue	NOUN
gujaf-287	138	24	1	1	NUM
gujaf-287	138	25	,	,	PUNCT
gujaf-287	138	26	april	april	PROPN
gujaf-287	138	27	,	,	PUNCT
gujaf-287	138	28	2024	2024	NUM
gujaf-287	138	29	283	283	NUM
gujaf-287	138	30	on	on	ADP
gujaf-287	138	31	organizations	organization	NOUN
gujaf-287	138	32	’	'	PUNCT
gujaf-287	138	33	behaviour	behaviour	NOUN
gujaf-287	138	34	and	and	CCONJ
gujaf-287	138	35	actions	action	NOUN
gujaf-287	138	36	as	as	ADP
gujaf-287	138	37	responsible	responsible	ADJ
gujaf-287	138	38	societal	societal	ADJ
gujaf-287	138	39	members	member	NOUN
gujaf-287	138	40	.	.	PUNCT
gujaf-287	139	1	adhering	adhere	VERB
gujaf-287	139	2	to	to	ADP
gujaf-287	139	3	emerging	emerge	VERB
gujaf-287	139	4	social	social	ADJ
gujaf-287	139	5	norms	norm	NOUN
gujaf-287	139	6	allows	allow	VERB
gujaf-287	139	7	organizations	organization	NOUN
gujaf-287	139	8	to	to	PART
gujaf-287	139	9	retain	retain	VERB
gujaf-287	139	10	their	their	PRON
gujaf-287	139	11	social	social	ADJ
gujaf-287	139	12	license	license	NOUN
gujaf-287	139	13	to	to	PART
gujaf-287	139	14	operate	operate	VERB
gujaf-287	139	15	(	(	PUNCT
gujaf-287	139	16	bai	bai	PROPN
gujaf-287	139	17	et	et	PROPN
gujaf-287	139	18	al	al	PROPN
gujaf-287	139	19	.	.	PROPN
gujaf-287	139	20	,	,	PUNCT
gujaf-287	139	21	2022	2022	NUM
gujaf-287	139	22	)	)	PUNCT
gujaf-287	139	23	.	.	PUNCT
gujaf-287	140	1	esg	esg	PROPN
gujaf-287	140	2	encompasses	encompass	VERB
gujaf-287	140	3	a	a	DET
gujaf-287	140	4	broad	broad	ADJ
gujaf-287	140	5	spectrum	spectrum	NOUN
gujaf-287	140	6	of	of	ADP
gujaf-287	140	7	components	component	NOUN
gujaf-287	140	8	.	.	PUNCT
gujaf-287	141	1	the	the	DET
gujaf-287	141	2	first	first	ADJ
gujaf-287	141	3	component	component	NOUN
gujaf-287	141	4	pertains	pertain	NOUN
gujaf-287	141	5	to	to	ADP
gujaf-287	141	6	environmental	environmental	ADJ
gujaf-287	141	7	factors	factor	NOUN
gujaf-287	141	8	,	,	PUNCT
gujaf-287	141	9	which	which	PRON
gujaf-287	141	10	include	include	VERB
gujaf-287	141	11	addressing	address	VERB
gujaf-287	141	12	climate	climate	NOUN
gujaf-287	141	13	change	change	NOUN
gujaf-287	141	14	,	,	PUNCT
gujaf-287	141	15	reducing	reduce	VERB
gujaf-287	141	16	carbon	carbon	NOUN
gujaf-287	141	17	emissions	emission	NOUN
gujaf-287	141	18	,	,	PUNCT
gujaf-287	141	19	and	and	CCONJ
gujaf-287	141	20	ethically	ethically	ADV
gujaf-287	141	21	managing	manage	VERB
gujaf-287	141	22	limited	limited	ADJ
gujaf-287	141	23	natural	natural	ADJ
gujaf-287	141	24	resources	resource	NOUN
gujaf-287	141	25	such	such	ADJ
gujaf-287	141	26	as	as	ADP
gujaf-287	141	27	water	water	NOUN
gujaf-287	141	28	and	and	CCONJ
gujaf-287	141	29	air	air	NOUN
gujaf-287	141	30	(	(	PUNCT
gujaf-287	141	31	naeem	naeem	PROPN
gujaf-287	141	32	et	et	PROPN
gujaf-287	141	33	al	al	PROPN
gujaf-287	141	34	.	.	PROPN
gujaf-287	141	35	,	,	PUNCT
gujaf-287	141	36	2022	2022	NUM
gujaf-287	141	37	)	)	PUNCT
gujaf-287	141	38	.	.	PUNCT
gujaf-287	142	1	the	the	DET
gujaf-287	142	2	second	second	ADJ
gujaf-287	142	3	component	component	NOUN
gujaf-287	142	4	focuses	focus	VERB
gujaf-287	142	5	on	on	ADP
gujaf-287	142	6	social	social	ADJ
gujaf-287	142	7	factors	factor	NOUN
gujaf-287	142	8	,	,	PUNCT
gujaf-287	142	9	which	which	PRON
gujaf-287	142	10	involve	involve	VERB
gujaf-287	142	11	combating	combat	VERB
gujaf-287	142	12	issues	issue	NOUN
gujaf-287	142	13	such	such	ADJ
gujaf-287	142	14	as	as	ADP
gujaf-287	142	15	child	child	NOUN
gujaf-287	142	16	labour	labour	NOUN
gujaf-287	142	17	,	,	PUNCT
gujaf-287	142	18	human	human	ADJ
gujaf-287	142	19	trafficking	trafficking	NOUN
gujaf-287	142	20	,	,	PUNCT
gujaf-287	142	21	ensuring	ensure	VERB
gujaf-287	142	22	health	health	NOUN
gujaf-287	142	23	and	and	CCONJ
gujaf-287	142	24	safety	safety	NOUN
gujaf-287	142	25	,	,	PUNCT
gujaf-287	142	26	promoting	promote	VERB
gujaf-287	142	27	diversity	diversity	NOUN
gujaf-287	142	28	,	,	PUNCT
gujaf-287	142	29	inclusion	inclusion	NOUN
gujaf-287	142	30	,	,	PUNCT
gujaf-287	142	31	equity	equity	NOUN
gujaf-287	142	32	,	,	PUNCT
gujaf-287	142	33	data	datum	NOUN
gujaf-287	142	34	privacy	privacy	NOUN
gujaf-287	142	35	,	,	PUNCT
gujaf-287	142	36	livelihood	livelihood	NOUN
gujaf-287	142	37	,	,	PUNCT
gujaf-287	142	38	and	and	CCONJ
gujaf-287	142	39	overall	overall	ADJ
gujaf-287	142	40	employee	employee	NOUN
gujaf-287	142	41	and	and	CCONJ
gujaf-287	142	42	human	human	ADJ
gujaf-287	142	43	well	well	ADV
gujaf-287	142	44	-	-	PUNCT
gujaf-287	142	45	being	being	NOUN
gujaf-287	142	46	.	.	PUNCT
gujaf-287	143	1	lastly	lastly	ADV
gujaf-287	143	2	,	,	PUNCT
gujaf-287	143	3	the	the	DET
gujaf-287	143	4	third	third	ADJ
gujaf-287	143	5	element	element	NOUN
gujaf-287	143	6	,	,	PUNCT
gujaf-287	143	7	governance	governance	NOUN
gujaf-287	143	8	factors	factor	NOUN
gujaf-287	143	9	,	,	PUNCT
gujaf-287	143	10	relates	relate	VERB
gujaf-287	143	11	to	to	ADP
gujaf-287	143	12	the	the	DET
gujaf-287	143	13	control	control	NOUN
gujaf-287	143	14	,	,	PUNCT
gujaf-287	143	15	oversight	oversight	NOUN
gujaf-287	143	16	,	,	PUNCT
gujaf-287	143	17	and	and	CCONJ
gujaf-287	143	18	independence	independence	NOUN
gujaf-287	143	19	of	of	ADP
gujaf-287	143	20	the	the	DET
gujaf-287	143	21	organization	organization	NOUN
gujaf-287	143	22	’s	’s	PART
gujaf-287	143	23	board	board	NOUN
gujaf-287	143	24	and	and	CCONJ
gujaf-287	143	25	management	management	NOUN
gujaf-287	143	26	,	,	PUNCT
gujaf-287	143	27	its	its	PRON
gujaf-287	143	28	purpose	purpose	NOUN
gujaf-287	143	29	,	,	PUNCT
gujaf-287	143	30	political	political	ADJ
gujaf-287	143	31	and	and	CCONJ
gujaf-287	143	32	social	social	ADJ
gujaf-287	143	33	influence	influence	NOUN
gujaf-287	143	34	,	,	PUNCT
gujaf-287	143	35	as	as	ADV
gujaf-287	143	36	well	well	ADV
gujaf-287	143	37	as	as	ADP
gujaf-287	143	38	addressing	address	VERB
gujaf-287	143	39	corruption	corruption	NOUN
gujaf-287	143	40	and	and	CCONJ
gujaf-287	143	41	compensation	compensation	NOUN
gujaf-287	143	42	issues	issue	NOUN
gujaf-287	143	43	(	(	PUNCT
gujaf-287	143	44	olsen	olsen	NOUN
gujaf-287	143	45	et	et	PROPN
gujaf-287	143	46	al	al	PROPN
gujaf-287	143	47	.	.	PROPN
gujaf-287	143	48	,	,	PUNCT
gujaf-287	143	49	2021	2021	NUM
gujaf-287	143	50	)	)	PUNCT
gujaf-287	143	51	.	.	PUNCT
gujaf-287	144	1	thus	thus	ADV
gujaf-287	144	2	,	,	PUNCT
gujaf-287	144	3	esg	esg	PROPN
gujaf-287	144	4	is	be	AUX
gujaf-287	144	5	not	not	PART
gujaf-287	144	6	a	a	DET
gujaf-287	144	7	rigid	rigid	ADJ
gujaf-287	144	8	framework	framework	NOUN
gujaf-287	144	9	but	but	CCONJ
gujaf-287	144	10	rather	rather	ADV
gujaf-287	144	11	an	an	DET
gujaf-287	144	12	ongoing	ongoing	ADJ
gujaf-287	144	13	process	process	NOUN
gujaf-287	144	14	of	of	ADP
gujaf-287	144	15	discovery	discovery	NOUN
gujaf-287	144	16	that	that	PRON
gujaf-287	144	17	holds	hold	VERB
gujaf-287	144	18	organizations	organization	NOUN
gujaf-287	144	19	accountable	accountable	ADJ
gujaf-287	144	20	to	to	ADP
gujaf-287	144	21	evolving	evolve	VERB
gujaf-287	144	22	ethical	ethical	ADJ
gujaf-287	144	23	,	,	PUNCT
gujaf-287	144	24	moral	moral	ADJ
gujaf-287	144	25	,	,	PUNCT
gujaf-287	144	26	and	and	CCONJ
gujaf-287	144	27	sustainable	sustainable	ADJ
gujaf-287	144	28	expectations	expectation	NOUN
gujaf-287	144	29	beyond	beyond	ADP
gujaf-287	144	30	financial	financial	ADJ
gujaf-287	144	31	considerations	consideration	NOUN
gujaf-287	144	32	,	,	PUNCT
gujaf-287	144	33	while	while	SCONJ
gujaf-287	144	34	also	also	ADV
gujaf-287	144	35	recognizing	recognize	VERB
gujaf-287	144	36	that	that	SCONJ
gujaf-287	144	37	organizations	organization	NOUN
gujaf-287	144	38	have	have	VERB
gujaf-287	144	39	stakeholders	stakeholder	NOUN
gujaf-287	144	40	and	and	CCONJ
gujaf-287	144	41	are	be	AUX
gujaf-287	144	42	stakeholders	stakeholder	NOUN
gujaf-287	144	43	themselves	themselves	PRON
gujaf-287	144	44	,	,	PUNCT
gujaf-287	144	45	making	make	VERB
gujaf-287	144	46	it	it	PRON
gujaf-287	144	47	a	a	DET
gujaf-287	144	48	benchmark	benchmark	NOUN
gujaf-287	144	49	for	for	ADP
gujaf-287	144	50	their	their	PRON
gujaf-287	144	51	purpose	purpose	NOUN
gujaf-287	144	52	and	and	CCONJ
gujaf-287	144	53	existence	existence	NOUN
gujaf-287	144	54	(	(	PUNCT
gujaf-287	144	55	xu	xu	INTJ
gujaf-287	144	56	et	et	PROPN
gujaf-287	144	57	al	al	PROPN
gujaf-287	144	58	.	.	PROPN
gujaf-287	144	59	,	,	PUNCT
gujaf-287	144	60	2021	2021	NUM
gujaf-287	144	61	)	)	PUNCT
gujaf-287	144	62	.	.	PUNCT
gujaf-287	145	1	natural	natural	ADJ
gujaf-287	145	2	crises	crisis	NOUN
gujaf-287	145	3	have	have	AUX
gujaf-287	145	4	historically	historically	ADV
gujaf-287	145	5	acted	act	VERB
gujaf-287	145	6	as	as	ADP
gujaf-287	145	7	catalysts	catalyst	NOUN
gujaf-287	145	8	for	for	ADP
gujaf-287	145	9	raising	raise	VERB
gujaf-287	145	10	awareness	awareness	NOUN
gujaf-287	145	11	of	of	ADP
gujaf-287	145	12	societal	societal	ADJ
gujaf-287	145	13	responsibilities	responsibility	NOUN
gujaf-287	145	14	.	.	PUNCT
gujaf-287	146	1	for	for	ADP
gujaf-287	146	2	instance	instance	NOUN
gujaf-287	146	3	,	,	PUNCT
gujaf-287	146	4	the	the	DET
gujaf-287	146	5	great	great	ADJ
gujaf-287	146	6	depression	depression	NOUN
gujaf-287	146	7	of	of	ADP
gujaf-287	146	8	1929	1929	NUM
gujaf-287	146	9	prompted	prompt	VERB
gujaf-287	146	10	the	the	DET
gujaf-287	146	11	establishment	establishment	NOUN
gujaf-287	146	12	of	of	ADP
gujaf-287	146	13	the	the	DET
gujaf-287	146	14	us	us	PROPN
gujaf-287	146	15	generally	generally	ADV
gujaf-287	146	16	accepted	accept	VERB
gujaf-287	146	17	accounting	accounting	NOUN
gujaf-287	146	18	principles	principle	NOUN
gujaf-287	146	19	(	(	PUNCT
gujaf-287	146	20	gaap	gaap	PROPN
gujaf-287	146	21	)	)	PUNCT
gujaf-287	146	22	,	,	PUNCT
gujaf-287	146	23	introducing	introduce	VERB
gujaf-287	146	24	explicit	explicit	ADJ
gujaf-287	146	25	accounting	accounting	NOUN
gujaf-287	146	26	standards	standard	NOUN
gujaf-287	146	27	(	(	PUNCT
gujaf-287	146	28	chairani	chairani	NOUN
gujaf-287	146	29	&	&	CCONJ
gujaf-287	146	30	siregar	siregar	NOUN
gujaf-287	146	31	,	,	PUNCT
gujaf-287	146	32	2021	2021	NUM
gujaf-287	146	33	)	)	PUNCT
gujaf-287	146	34	.	.	PUNCT
gujaf-287	147	1	similarly	similarly	ADV
gujaf-287	147	2	,	,	PUNCT
gujaf-287	147	3	the	the	DET
gujaf-287	147	4	financial	financial	ADJ
gujaf-287	147	5	crisis	crisis	NOUN
gujaf-287	147	6	of	of	ADP
gujaf-287	147	7	2008–2009	2008–2009	NUM
gujaf-287	147	8	led	lead	VERB
gujaf-287	147	9	to	to	ADP
gujaf-287	147	10	the	the	DET
gujaf-287	147	11	implementation	implementation	NOUN
gujaf-287	147	12	of	of	ADP
gujaf-287	147	13	measures	measure	NOUN
gujaf-287	147	14	to	to	PART
gujaf-287	147	15	enhance	enhance	VERB
gujaf-287	147	16	risk	risk	NOUN
gujaf-287	147	17	management	management	NOUN
gujaf-287	147	18	and	and	CCONJ
gujaf-287	147	19	address	address	VERB
gujaf-287	147	20	financial	financial	ADJ
gujaf-287	147	21	vulnerabilities	vulnerability	NOUN
gujaf-287	147	22	(	(	PUNCT
gujaf-287	147	23	abdi	abdi	PROPN
gujaf-287	147	24	et	et	PROPN
gujaf-287	147	25	al	al	PROPN
gujaf-287	147	26	.	.	PROPN
gujaf-287	147	27	,	,	PUNCT
gujaf-287	147	28	2022	2022	NUM
gujaf-287	147	29	)	)	PUNCT
gujaf-287	147	30	.	.	PUNCT
gujaf-287	148	1	the	the	DET
gujaf-287	148	2	covid19	covid19	NOUN
gujaf-287	148	3	pandemic	pandemic	ADJ
gujaf-287	148	4	,	,	PUNCT
gujaf-287	148	5	with	with	ADP
gujaf-287	148	6	its	its	PRON
gujaf-287	148	7	profound	profound	ADJ
gujaf-287	148	8	impact	impact	NOUN
gujaf-287	148	9	on	on	ADP
gujaf-287	148	10	social	social	ADJ
gujaf-287	148	11	,	,	PUNCT
gujaf-287	148	12	racial	racial	ADJ
gujaf-287	148	13	,	,	PUNCT
gujaf-287	148	14	and	and	CCONJ
gujaf-287	148	15	health	health	NOUN
gujaf-287	148	16	-	-	PUNCT
gujaf-287	148	17	related	relate	VERB
gujaf-287	148	18	issues	issue	NOUN
gujaf-287	148	19	,	,	PUNCT
gujaf-287	148	20	has	have	AUX
gujaf-287	148	21	heightened	heighten	VERB
gujaf-287	148	22	the	the	DET
gujaf-287	148	23	demand	demand	NOUN
gujaf-287	148	24	for	for	SCONJ
gujaf-287	148	25	organizations	organization	NOUN
gujaf-287	148	26	to	to	PART
gujaf-287	148	27	actively	actively	ADV
gujaf-287	148	28	contribute	contribute	VERB
gujaf-287	148	29	to	to	ADP
gujaf-287	148	30	positive	positive	ADJ
gujaf-287	148	31	change	change	NOUN
gujaf-287	148	32	(	(	PUNCT
gujaf-287	148	33	folger	folger	NOUN
gujaf-287	148	34	-	-	PUNCT
gujaf-287	148	35	laronde	laronde	NOUN
gujaf-287	148	36	et	et	NOUN
gujaf-287	148	37	al	al	PROPN
gujaf-287	148	38	.	.	PROPN
gujaf-287	148	39	,	,	PUNCT
gujaf-287	148	40	2022	2022	NUM
gujaf-287	148	41	)	)	PUNCT
gujaf-287	148	42	.	.	PUNCT
gujaf-287	149	1	this	this	PRON
gujaf-287	149	2	has	have	AUX
gujaf-287	149	3	resulted	result	VERB
gujaf-287	149	4	in	in	ADP
gujaf-287	149	5	a	a	DET
gujaf-287	149	6	focus	focus	NOUN
gujaf-287	149	7	on	on	ADP
gujaf-287	149	8	environmental	environmental	ADJ
gujaf-287	149	9	,	,	PUNCT
gujaf-287	149	10	social	social	ADJ
gujaf-287	149	11	,	,	PUNCT
gujaf-287	149	12	and	and	CCONJ
gujaf-287	149	13	governance	governance	NOUN
gujaf-287	149	14	(	(	PUNCT
gujaf-287	149	15	esg	esg	NOUN
gujaf-287	149	16	)	)	PUNCT
gujaf-287	149	17	considerations	consideration	NOUN
gujaf-287	149	18	,	,	PUNCT
gujaf-287	149	19	initially	initially	ADV
gujaf-287	149	20	introduced	introduce	VERB
gujaf-287	149	21	by	by	ADP
gujaf-287	149	22	the	the	DET
gujaf-287	149	23	united	united	PROPN
gujaf-287	149	24	nations	nations	PROPN
gujaf-287	149	25	in	in	ADP
gujaf-287	149	26	2004	2004	NUM
gujaf-287	149	27	to	to	PART
gujaf-287	149	28	encourage	encourage	VERB
gujaf-287	149	29	financial	financial	ADJ
gujaf-287	149	30	markets	market	NOUN
gujaf-287	149	31	to	to	PART
gujaf-287	149	32	incorporate	incorporate	VERB
gujaf-287	149	33	these	these	DET
gujaf-287	149	34	aspects	aspect	NOUN
gujaf-287	149	35	into	into	ADP
gujaf-287	149	36	their	their	PRON
gujaf-287	149	37	guidelines	guideline	NOUN
gujaf-287	149	38	.	.	PUNCT
gujaf-287	150	1	over	over	ADP
gujaf-287	150	2	time	time	NOUN
gujaf-287	150	3	,	,	PUNCT
gujaf-287	150	4	it	it	PRON
gujaf-287	150	5	became	become	VERB
gujaf-287	150	6	evident	evident	ADJ
gujaf-287	150	7	that	that	SCONJ
gujaf-287	150	8	esg	esg	PROPN
gujaf-287	150	9	encompassed	encompass	VERB
gujaf-287	150	10	various	various	ADJ
gujaf-287	150	11	existing	exist	VERB
gujaf-287	150	12	concepts	concept	NOUN
gujaf-287	150	13	such	such	ADJ
gujaf-287	150	14	as	as	ADP
gujaf-287	150	15	corporate	corporate	ADJ
gujaf-287	150	16	social	social	ADJ
gujaf-287	150	17	responsibility	responsibility	NOUN
gujaf-287	150	18	(	(	PUNCT
gujaf-287	150	19	csr	csr	NOUN
gujaf-287	150	20	)	)	PUNCT
gujaf-287	150	21	,	,	PUNCT
gujaf-287	150	22	sustainability	sustainability	NOUN
gujaf-287	150	23	,	,	PUNCT
gujaf-287	150	24	environmental	environmental	ADJ
gujaf-287	150	25	health	health	NOUN
gujaf-287	150	26	and	and	CCONJ
gujaf-287	150	27	safety	safety	NOUN
gujaf-287	150	28	(	(	PUNCT
gujaf-287	150	29	ehs	ehs	PROPN
gujaf-287	150	30	)	)	PUNCT
gujaf-287	150	31	,	,	PUNCT
gujaf-287	150	32	and	and	CCONJ
gujaf-287	150	33	corporate	corporate	ADJ
gujaf-287	150	34	social	social	ADJ
gujaf-287	150	35	performance	performance	NOUN
gujaf-287	150	36	(	(	PUNCT
gujaf-287	150	37	csp	csp	PROPN
gujaf-287	150	38	)	)	PUNCT
gujaf-287	150	39	(	(	PUNCT
gujaf-287	150	40	giannopoulos	giannopoulos	PROPN
gujaf-287	150	41	et	et	PROPN
gujaf-287	150	42	al	al	PROPN
gujaf-287	150	43	.	.	PROPN
gujaf-287	150	44	,	,	PUNCT
gujaf-287	150	45	2022	2022	NUM
gujaf-287	150	46	)	)	PUNCT
gujaf-287	150	47	.	.	PUNCT
gujaf-287	151	1	however	however	ADV
gujaf-287	151	2	,	,	PUNCT
gujaf-287	151	3	in	in	ADP
gujaf-287	151	4	the	the	DET
gujaf-287	151	5	20th	20th	ADJ
gujaf-287	151	6	century	century	NOUN
gujaf-287	151	7	,	,	PUNCT
gujaf-287	151	8	these	these	DET
gujaf-287	151	9	concepts	concept	NOUN
gujaf-287	151	10	were	be	AUX
gujaf-287	151	11	still	still	ADV
gujaf-287	151	12	evolving	evolve	VERB
gujaf-287	151	13	and	and	CCONJ
gujaf-287	151	14	largely	largely	ADV
gujaf-287	151	15	dependent	dependent	ADJ
gujaf-287	151	16	on	on	ADP
gujaf-287	151	17	voluntary	voluntary	ADJ
gujaf-287	151	18	efforts	effort	NOUN
gujaf-287	151	19	by	by	ADP
gujaf-287	151	20	organizations	organization	NOUN
gujaf-287	151	21	to	to	PART
gujaf-287	151	22	be	be	AUX
gujaf-287	151	23	seen	see	VERB
gujaf-287	151	24	as	as	ADP
gujaf-287	151	25	socially	socially	ADV
gujaf-287	151	26	responsible	responsible	ADJ
gujaf-287	151	27	,	,	PUNCT
gujaf-287	151	28	lacking	lack	VERB
gujaf-287	151	29	legal	legal	ADJ
gujaf-287	151	30	or	or	CCONJ
gujaf-287	151	31	financial	financial	ADJ
gujaf-287	151	32	enforcement	enforcement	NOUN
gujaf-287	151	33	(	(	PUNCT
gujaf-287	151	34	dalal	dalal	PROPN
gujaf-287	151	35	&	&	CCONJ
gujaf-287	151	36	thaker	thaker	PROPN
gujaf-287	151	37	,	,	PUNCT
gujaf-287	151	38	2019	2019	NUM
gujaf-287	151	39	)	)	PUNCT
gujaf-287	151	40	.	.	PUNCT
gujaf-287	152	1	consequently	consequently	ADV
gujaf-287	152	2	,	,	PUNCT
gujaf-287	152	3	esg	esg	PROPN
gujaf-287	152	4	remained	remain	VERB
gujaf-287	152	5	a	a	DET
gujaf-287	152	6	secondary	secondary	ADJ
gujaf-287	152	7	concern	concern	NOUN
gujaf-287	152	8	for	for	ADP
gujaf-287	152	9	organizations	organization	NOUN
gujaf-287	152	10	,	,	PUNCT
gujaf-287	152	11	with	with	ADP
gujaf-287	152	12	financial	financial	ADJ
gujaf-287	152	13	goals	goal	NOUN
gujaf-287	152	14	often	often	ADV
gujaf-287	152	15	taking	take	VERB
gujaf-287	152	16	precedence	precedence	NOUN
gujaf-287	152	17	,	,	PUNCT
gujaf-287	152	18	influenced	influence	VERB
gujaf-287	152	19	by	by	ADP
gujaf-287	152	20	the	the	DET
gujaf-287	152	21	philosophy	philosophy	NOUN
gujaf-287	152	22	of	of	ADP
gujaf-287	152	23	maximizing	maximize	VERB
gujaf-287	152	24	shareholder	shareholder	NOUN
gujaf-287	152	25	value	value	NOUN
gujaf-287	152	26	,	,	PUNCT
gujaf-287	152	27	as	as	SCONJ
gujaf-287	152	28	advocated	advocate	VERB
gujaf-287	152	29	by	by	ADP
gujaf-287	152	30	friedman	friedman	PROPN
gujaf-287	152	31	’s	’s	PART
gujaf-287	152	32	(	(	PUNCT
gujaf-287	152	33	1999	1999	NUM
gujaf-287	152	34	)	)	PUNCT
gujaf-287	152	35	stakeholder	stakeholder	NOUN
gujaf-287	152	36	theory	theory	NOUN
gujaf-287	152	37	,	,	PUNCT
gujaf-287	152	38	which	which	DET
gujaf-287	152	39	gusau	gusau	ADJ
gujaf-287	152	40	journal	journal	NOUN
gujaf-287	152	41	of	of	ADP
gujaf-287	152	42	accounting	accounting	NOUN
gujaf-287	152	43	and	and	CCONJ
gujaf-287	152	44	finance	finance	NOUN
gujaf-287	152	45	,	,	PUNCT
gujaf-287	152	46	vol	vol	NOUN
gujaf-287	152	47	.	.	PROPN
gujaf-287	152	48	5	5	NUM
gujaf-287	152	49	,	,	PUNCT
gujaf-287	152	50	issue	issue	NOUN
gujaf-287	152	51	1	1	NUM
gujaf-287	152	52	,	,	PUNCT
gujaf-287	152	53	april	april	PROPN
gujaf-287	152	54	,	,	PUNCT
gujaf-287	152	55	2024	2024	NUM
gujaf-287	152	56	284	284	NUM
gujaf-287	152	57	emphasized	emphasize	VERB
gujaf-287	152	58	the	the	DET
gujaf-287	152	59	primary	primary	ADJ
gujaf-287	152	60	responsibility	responsibility	NOUN
gujaf-287	152	61	of	of	ADP
gujaf-287	152	62	ceos	ceos	NOUN
gujaf-287	152	63	and	and	CCONJ
gujaf-287	152	64	boards	board	NOUN
gujaf-287	152	65	towards	towards	ADP
gujaf-287	152	66	shareholders	shareholder	NOUN
gujaf-287	152	67	’	'	PUNCT
gujaf-287	152	68	value	value	NOUN
gujaf-287	152	69	prepositions	preposition	NOUN
gujaf-287	152	70	(	(	PUNCT
gujaf-287	152	71	friede	friede	NOUN
gujaf-287	152	72	,	,	PUNCT
gujaf-287	152	73	busch	busch	PROPN
gujaf-287	152	74	,	,	PUNCT
gujaf-287	152	75	&	&	CCONJ
gujaf-287	152	76	bassen	bassen	PROPN
gujaf-287	152	77	,	,	PUNCT
gujaf-287	152	78	2015	2015	NUM
gujaf-287	152	79	)	)	PUNCT
gujaf-287	152	80	.	.	PUNCT
gujaf-287	153	1	paradigm	paradigm	NOUN
gujaf-287	153	2	of	of	ADP
gujaf-287	153	3	financial	financial	ADJ
gujaf-287	153	4	sustainability	sustainability	NOUN
gujaf-287	153	5	corporate	corporate	ADJ
gujaf-287	153	6	sustainability	sustainability	NOUN
gujaf-287	153	7	is	be	AUX
gujaf-287	153	8	a	a	DET
gujaf-287	153	9	prevalent	prevalent	ADJ
gujaf-287	153	10	topic	topic	NOUN
gujaf-287	153	11	in	in	ADP
gujaf-287	153	12	management	management	NOUN
gujaf-287	153	13	literature	literature	NOUN
gujaf-287	153	14	and	and	CCONJ
gujaf-287	153	15	is	be	AUX
gujaf-287	153	16	increasingly	increasingly	ADV
gujaf-287	153	17	important	important	ADJ
gujaf-287	153	18	for	for	ADP
gujaf-287	153	19	businesses	business	NOUN
gujaf-287	153	20	worldwide	worldwide	ADV
gujaf-287	153	21	.	.	PUNCT
gujaf-287	154	1	despite	despite	SCONJ
gujaf-287	154	2	losing	lose	VERB
gujaf-287	154	3	public	public	ADJ
gujaf-287	154	4	trust	trust	NOUN
gujaf-287	154	5	due	due	ADP
gujaf-287	154	6	to	to	ADP
gujaf-287	154	7	environmentally	environmentally	ADV
gujaf-287	154	8	harmful	harmful	ADJ
gujaf-287	154	9	practices	practice	NOUN
gujaf-287	154	10	like	like	ADP
gujaf-287	154	11	improper	improper	ADJ
gujaf-287	154	12	waste	waste	NOUN
gujaf-287	154	13	disposal	disposal	NOUN
gujaf-287	154	14	and	and	CCONJ
gujaf-287	154	15	causing	cause	VERB
gujaf-287	154	16	extensive	extensive	ADJ
gujaf-287	154	17	environmental	environmental	ADJ
gujaf-287	154	18	damage	damage	NOUN
gujaf-287	154	19	,	,	PUNCT
gujaf-287	154	20	sustainability	sustainability	NOUN
gujaf-287	154	21	impacts	impact	VERB
gujaf-287	154	22	all	all	DET
gujaf-287	154	23	sectors	sector	NOUN
gujaf-287	154	24	and	and	CCONJ
gujaf-287	154	25	industries	industry	NOUN
gujaf-287	154	26	.	.	PUNCT
gujaf-287	155	1	this	this	PRON
gujaf-287	155	2	is	be	AUX
gujaf-287	155	3	crucial	crucial	ADJ
gujaf-287	155	4	for	for	ADP
gujaf-287	155	5	industrial	industrial	ADJ
gujaf-287	155	6	firms	firm	NOUN
gujaf-287	155	7	'	'	PART
gujaf-287	155	8	survival	survival	NOUN
gujaf-287	155	9	and	and	CCONJ
gujaf-287	155	10	competitiveness	competitiveness	NOUN
gujaf-287	155	11	.	.	PUNCT
gujaf-287	156	1	for	for	ADP
gujaf-287	156	2	example	example	NOUN
gujaf-287	156	3	,	,	PUNCT
gujaf-287	156	4	oil	oil	NOUN
gujaf-287	156	5	and	and	CCONJ
gujaf-287	156	6	gas	gas	NOUN
gujaf-287	156	7	companies	company	NOUN
gujaf-287	156	8	are	be	AUX
gujaf-287	156	9	pushed	push	VERB
gujaf-287	156	10	to	to	PART
gujaf-287	156	11	enhance	enhance	VERB
gujaf-287	156	12	the	the	DET
gujaf-287	156	13	quality	quality	NOUN
gujaf-287	156	14	of	of	ADP
gujaf-287	156	15	their	their	PRON
gujaf-287	156	16	products	product	NOUN
gujaf-287	156	17	,	,	PUNCT
gujaf-287	156	18	reduce	reduce	VERB
gujaf-287	156	19	waste	waste	NOUN
gujaf-287	156	20	,	,	PUNCT
gujaf-287	156	21	and	and	CCONJ
gujaf-287	156	22	expand	expand	VERB
gujaf-287	156	23	their	their	PRON
gujaf-287	156	24	market	market	NOUN
gujaf-287	156	25	share	share	NOUN
gujaf-287	156	26	to	to	PART
gujaf-287	156	27	remain	remain	VERB
gujaf-287	156	28	sustainable	sustainable	ADJ
gujaf-287	156	29	.	.	PUNCT
gujaf-287	157	1	management	management	NOUN
gujaf-287	157	2	's	's	PART
gujaf-287	157	3	dedication	dedication	NOUN
gujaf-287	157	4	to	to	ADP
gujaf-287	157	5	achieving	achieve	VERB
gujaf-287	157	6	the	the	DET
gujaf-287	157	7	triple	triple	ADJ
gujaf-287	157	8	bottom	bottom	ADJ
gujaf-287	157	9	line	line	NOUN
gujaf-287	157	10	has	have	AUX
gujaf-287	157	11	made	make	VERB
gujaf-287	157	12	corporate	corporate	ADJ
gujaf-287	157	13	sustainability	sustainability	NOUN
gujaf-287	157	14	a	a	DET
gujaf-287	157	15	key	key	ADJ
gujaf-287	157	16	focus	focus	NOUN
gujaf-287	157	17	for	for	ADP
gujaf-287	157	18	these	these	DET
gujaf-287	157	19	firms	firm	NOUN
gujaf-287	157	20	(	(	PUNCT
gujaf-287	157	21	ivwurie	ivwurie	PROPN
gujaf-287	157	22	&	&	CCONJ
gujaf-287	157	23	akpan	akpan	PROPN
gujaf-287	157	24	,	,	PUNCT
gujaf-287	157	25	2021	2021	NUM
gujaf-287	157	26	;	;	PUNCT
gujaf-287	157	27	mogaji	mogaji	PROPN
gujaf-287	157	28	et	et	PROPN
gujaf-287	157	29	al	al	PROPN
gujaf-287	157	30	.	.	PROPN
gujaf-287	157	31	,	,	PUNCT
gujaf-287	157	32	2021	2021	NUM
gujaf-287	157	33	)	)	PUNCT
gujaf-287	157	34	.	.	PUNCT
gujaf-287	158	1	businesses	business	NOUN
gujaf-287	158	2	now	now	ADV
gujaf-287	158	3	strive	strive	VERB
gujaf-287	158	4	to	to	PART
gujaf-287	158	5	produce	produce	VERB
gujaf-287	158	6	goods	good	NOUN
gujaf-287	158	7	that	that	PRON
gujaf-287	158	8	not	not	PART
gujaf-287	158	9	only	only	ADV
gujaf-287	158	10	meet	meet	VERB
gujaf-287	158	11	economic	economic	ADJ
gujaf-287	158	12	objectives	objective	NOUN
gujaf-287	158	13	but	but	CCONJ
gujaf-287	158	14	also	also	ADV
gujaf-287	158	15	fulfil	fulfil	VERB
gujaf-287	158	16	social	social	ADJ
gujaf-287	158	17	and	and	CCONJ
gujaf-287	158	18	environmental	environmental	ADJ
gujaf-287	158	19	obligations	obligation	NOUN
gujaf-287	158	20	.	.	PUNCT
gujaf-287	159	1	consequently	consequently	ADV
gujaf-287	159	2	,	,	PUNCT
gujaf-287	159	3	academic	academic	ADJ
gujaf-287	159	4	scholars	scholar	NOUN
gujaf-287	159	5	coined	coin	VERB
gujaf-287	159	6	sustainability	sustainability	NOUN
gujaf-287	159	7	differently	differently	ADV
gujaf-287	159	8	.	.	PUNCT
gujaf-287	160	1	according	accord	VERB
gujaf-287	160	2	to	to	ADP
gujaf-287	160	3	the	the	DET
gujaf-287	160	4	world	world	NOUN
gujaf-287	160	5	commission	commission	PROPN
gujaf-287	160	6	on	on	ADP
gujaf-287	160	7	environment	environment	NOUN
gujaf-287	160	8	and	and	CCONJ
gujaf-287	160	9	development	development	NOUN
gujaf-287	160	10	,	,	PUNCT
gujaf-287	160	11	sustainability	sustainability	NOUN
gujaf-287	160	12	refers	refer	VERB
gujaf-287	160	13	to	to	ADP
gujaf-287	160	14	development	development	NOUN
gujaf-287	160	15	that	that	PRON
gujaf-287	160	16	meets	meet	VERB
gujaf-287	160	17	present	present	ADJ
gujaf-287	160	18	needs	need	NOUN
gujaf-287	160	19	without	without	ADP
gujaf-287	160	20	compromising	compromise	VERB
gujaf-287	160	21	future	future	ADJ
gujaf-287	160	22	generations	generation	NOUN
gujaf-287	160	23	'	'	PART
gujaf-287	160	24	ability	ability	NOUN
gujaf-287	160	25	to	to	PART
gujaf-287	160	26	meet	meet	VERB
gujaf-287	160	27	their	their	PRON
gujaf-287	160	28	own	own	ADJ
gujaf-287	160	29	needs	need	NOUN
gujaf-287	160	30	(	(	PUNCT
gujaf-287	160	31	ezejiofor	ezejiofor	NOUN
gujaf-287	160	32	&	&	CCONJ
gujaf-287	160	33	emeneka	emeneka	PROPN
gujaf-287	160	34	,	,	PUNCT
gujaf-287	160	35	2022	2022	NUM
gujaf-287	160	36	)	)	PUNCT
gujaf-287	160	37	.	.	PUNCT
gujaf-287	161	1	this	this	DET
gujaf-287	161	2	concept	concept	NOUN
gujaf-287	161	3	encompasses	encompass	VERB
gujaf-287	161	4	economic	economic	ADJ
gujaf-287	161	5	,	,	PUNCT
gujaf-287	161	6	environmental	environmental	ADJ
gujaf-287	161	7	,	,	PUNCT
gujaf-287	161	8	and	and	CCONJ
gujaf-287	161	9	social	social	ADJ
gujaf-287	161	10	aspects	aspect	NOUN
gujaf-287	161	11	of	of	ADP
gujaf-287	161	12	an	an	DET
gujaf-287	161	13	organization	organization	NOUN
gujaf-287	161	14	,	,	PUNCT
gujaf-287	161	15	promoting	promote	VERB
gujaf-287	161	16	its	its	PRON
gujaf-287	161	17	ability	ability	NOUN
gujaf-287	161	18	to	to	PART
gujaf-287	161	19	achieve	achieve	VERB
gujaf-287	161	20	goals	goal	NOUN
gujaf-287	161	21	through	through	ADP
gujaf-287	161	22	profitability	profitability	NOUN
gujaf-287	161	23	and	and	CCONJ
gujaf-287	161	24	social	social	ADJ
gujaf-287	161	25	responsibility	responsibility	NOUN
gujaf-287	161	26	.	.	PUNCT
gujaf-287	162	1	despite	despite	SCONJ
gujaf-287	162	2	social	social	ADJ
gujaf-287	162	3	and	and	CCONJ
gujaf-287	162	4	managerial	managerial	ADJ
gujaf-287	162	5	criticism	criticism	NOUN
gujaf-287	162	6	,	,	PUNCT
gujaf-287	162	7	sustainability	sustainability	NOUN
gujaf-287	162	8	can	can	AUX
gujaf-287	162	9	also	also	ADV
gujaf-287	162	10	be	be	AUX
gujaf-287	162	11	synonymous	synonymous	ADJ
gujaf-287	162	12	with	with	ADP
gujaf-287	162	13	the	the	DET
gujaf-287	162	14	concepts	concept	NOUN
gujaf-287	162	15	of	of	ADP
gujaf-287	162	16	“	"	PUNCT
gujaf-287	162	17	responsibility	responsibility	NOUN
gujaf-287	162	18	marketing	marketing	NOUN
gujaf-287	162	19	,	,	PUNCT
gujaf-287	162	20	corporate	corporate	ADJ
gujaf-287	162	21	social	social	ADJ
gujaf-287	162	22	responsibility	responsibility	NOUN
gujaf-287	162	23	(	(	PUNCT
gujaf-287	162	24	csr	csr	NOUN
gujaf-287	162	25	)	)	PUNCT
gujaf-287	162	26	,	,	PUNCT
gujaf-287	162	27	corporate	corporate	ADJ
gujaf-287	162	28	social	social	ADJ
gujaf-287	162	29	investment	investment	NOUN
gujaf-287	162	30	(	(	PUNCT
gujaf-287	162	31	csi	csi	PROPN
gujaf-287	162	32	)	)	PUNCT
gujaf-287	162	33	,	,	PUNCT
gujaf-287	162	34	and	and	CCONJ
gujaf-287	162	35	triple	triple	ADJ
gujaf-287	162	36	bottom	bottom	ADJ
gujaf-287	162	37	line	line	NOUN
gujaf-287	162	38	(	(	PUNCT
gujaf-287	162	39	tbi	tbi	NOUN
gujaf-287	162	40	)	)	PUNCT
gujaf-287	162	41	,	,	PUNCT
gujaf-287	162	42	which	which	PRON
gujaf-287	162	43	emphasizes	emphasize	VERB
gujaf-287	162	44	socially	socially	ADV
gujaf-287	162	45	responsible	responsible	ADJ
gujaf-287	162	46	business	business	NOUN
gujaf-287	162	47	practices	practice	NOUN
gujaf-287	162	48	.	.	PUNCT
gujaf-287	163	1	consequently	consequently	ADV
gujaf-287	163	2	,	,	PUNCT
gujaf-287	163	3	"	"	PUNCT
gujaf-287	163	4	corporate	corporate	ADJ
gujaf-287	163	5	sustainability	sustainability	NOUN
gujaf-287	163	6	"	"	PUNCT
gujaf-287	163	7	often	often	ADV
gujaf-287	163	8	closely	closely	ADV
gujaf-287	163	9	aligns	align	VERB
gujaf-287	163	10	with	with	ADP
gujaf-287	163	11	the	the	DET
gujaf-287	163	12	oil	oil	NOUN
gujaf-287	163	13	and	and	CCONJ
gujaf-287	163	14	gas	gas	NOUN
gujaf-287	163	15	firms	firm	NOUN
gujaf-287	163	16	’	'	PUNCT
gujaf-287	163	17	csr	csr	NOUN
gujaf-287	163	18	efforts	effort	NOUN
gujaf-287	163	19	(	(	PUNCT
gujaf-287	163	20	sharma	sharma	PROPN
gujaf-287	163	21	,	,	PUNCT
gujaf-287	163	22	2016	2016	NUM
gujaf-287	163	23	)	)	PUNCT
gujaf-287	163	24	.	.	PUNCT
gujaf-287	164	1	academic	academic	ADJ
gujaf-287	164	2	efforts	effort	NOUN
gujaf-287	164	3	to	to	PART
gujaf-287	164	4	redefine	redefine	VERB
gujaf-287	164	5	sustainability	sustainability	NOUN
gujaf-287	164	6	are	be	AUX
gujaf-287	164	7	gaining	gain	VERB
gujaf-287	164	8	traction	traction	NOUN
gujaf-287	164	9	,	,	PUNCT
gujaf-287	164	10	with	with	ADP
gujaf-287	164	11	scholars	scholar	NOUN
gujaf-287	164	12	presenting	present	VERB
gujaf-287	164	13	compelling	compelling	ADJ
gujaf-287	164	14	arguments	argument	NOUN
gujaf-287	164	15	.	.	PUNCT
gujaf-287	165	1	ben	ben	PROPN
gujaf-287	165	2	clarke	clarke	PROPN
gujaf-287	165	3	,	,	PUNCT
gujaf-287	165	4	as	as	SCONJ
gujaf-287	165	5	noted	note	VERB
gujaf-287	165	6	by	by	ADP
gujaf-287	165	7	mogaji	mogaji	PROPN
gujaf-287	165	8	et	et	PROPN
gujaf-287	165	9	al	al	PROPN
gujaf-287	165	10	.	.	PROPN
gujaf-287	165	11	,	,	PUNCT
gujaf-287	165	12	(	(	PUNCT
gujaf-287	165	13	2021	2021	NUM
gujaf-287	165	14	)	)	PUNCT
gujaf-287	165	15	,	,	PUNCT
gujaf-287	165	16	suggests	suggest	VERB
gujaf-287	165	17	that	that	SCONJ
gujaf-287	165	18	sustainability	sustainability	NOUN
gujaf-287	165	19	revolves	revolve	VERB
gujaf-287	165	20	solely	solely	ADV
gujaf-287	165	21	around	around	ADP
gujaf-287	165	22	profitability	profitability	NOUN
gujaf-287	165	23	through	through	ADP
gujaf-287	165	24	social	social	ADJ
gujaf-287	165	25	responsibility	responsibility	NOUN
gujaf-287	165	26	,	,	PUNCT
gujaf-287	165	27	while	while	SCONJ
gujaf-287	165	28	yadav	yadav	PROPN
gujaf-287	165	29	,	,	PUNCT
gujaf-287	165	30	bhudhiraja	bhudhiraja	NOUN
gujaf-287	165	31	,	,	PUNCT
gujaf-287	165	32	and	and	CCONJ
gujaf-287	165	33	gupta	gupta	PROPN
gujaf-287	165	34	,	,	PUNCT
gujaf-287	165	35	(	(	PUNCT
gujaf-287	165	36	2021	2021	NUM
gujaf-287	165	37	)	)	PUNCT
gujaf-287	165	38	argue	argue	VERB
gujaf-287	165	39	that	that	SCONJ
gujaf-287	165	40	risk	risk	NOUN
gujaf-287	165	41	is	be	AUX
gujaf-287	165	42	a	a	DET
gujaf-287	165	43	significant	significant	ADJ
gujaf-287	165	44	literary	literary	ADJ
gujaf-287	165	45	element	element	NOUN
gujaf-287	165	46	in	in	ADP
gujaf-287	165	47	sustainability	sustainability	NOUN
gujaf-287	165	48	.	.	PUNCT
gujaf-287	166	1	uduji	uduji	PROPN
gujaf-287	166	2	,	,	PUNCT
gujaf-287	166	3	okolo	okolo	PROPN
gujaf-287	166	4	-	-	PUNCT
gujaf-287	166	5	obasi	obasi	NOUN
gujaf-287	166	6	,	,	PUNCT
gujaf-287	166	7	and	and	CCONJ
gujaf-287	166	8	asongu	asongu	PROPN
gujaf-287	166	9	,	,	PUNCT
gujaf-287	166	10	(	(	PUNCT
gujaf-287	166	11	2021	2021	NUM
gujaf-287	166	12	)	)	PUNCT
gujaf-287	166	13	expand	expand	VERB
gujaf-287	166	14	the	the	DET
gujaf-287	166	15	concept	concept	NOUN
gujaf-287	166	16	by	by	ADP
gujaf-287	166	17	integrating	integrate	VERB
gujaf-287	166	18	ethics	ethic	NOUN
gujaf-287	166	19	and	and	CCONJ
gujaf-287	166	20	education	education	NOUN
gujaf-287	166	21	,	,	PUNCT
gujaf-287	166	22	indicating	indicate	VERB
gujaf-287	166	23	that	that	SCONJ
gujaf-287	166	24	sustainability	sustainability	NOUN
gujaf-287	166	25	serves	serve	VERB
gujaf-287	166	26	as	as	ADP
gujaf-287	166	27	a	a	DET
gujaf-287	166	28	valuable	valuable	ADJ
gujaf-287	166	29	criterion	criterion	NOUN
gujaf-287	166	30	for	for	ADP
gujaf-287	166	31	holding	hold	VERB
gujaf-287	166	32	companies	company	NOUN
gujaf-287	166	33	accountable	accountable	ADJ
gujaf-287	166	34	to	to	ADP
gujaf-287	166	35	societal	societal	ADJ
gujaf-287	166	36	standards	standard	NOUN
gujaf-287	166	37	,	,	PUNCT
gujaf-287	166	38	despite	despite	SCONJ
gujaf-287	166	39	the	the	DET
gujaf-287	166	40	absence	absence	NOUN
gujaf-287	166	41	of	of	ADP
gujaf-287	166	42	a	a	DET
gujaf-287	166	43	specific	specific	ADJ
gujaf-287	166	44	law	law	NOUN
gujaf-287	166	45	governing	govern	VERB
gujaf-287	166	46	it	it	PRON
gujaf-287	166	47	.	.	PUNCT
gujaf-287	167	1	this	this	DET
gujaf-287	167	2	accountability	accountability	NOUN
gujaf-287	167	3	is	be	AUX
gujaf-287	167	4	achieved	achieve	VERB
gujaf-287	167	5	by	by	ADP
gujaf-287	167	6	ensuring	ensure	VERB
gujaf-287	167	7	companies	company	NOUN
gujaf-287	167	8	prioritize	prioritize	VERB
gujaf-287	167	9	social	social	ADJ
gujaf-287	167	10	profits	profit	NOUN
gujaf-287	167	11	by	by	ADP
gujaf-287	167	12	"	"	PUNCT
gujaf-287	167	13	doing	do	VERB
gujaf-287	167	14	the	the	DET
gujaf-287	167	15	right	right	ADJ
gujaf-287	167	16	thing	thing	NOUN
gujaf-287	167	17	.	.	PUNCT
gujaf-287	167	18	"	"	PUNCT
gujaf-287	168	1	corporate	corporate	ADJ
gujaf-287	168	2	ethics	ethic	NOUN
gujaf-287	168	3	play	play	VERB
gujaf-287	168	4	a	a	DET
gujaf-287	168	5	crucial	crucial	ADJ
gujaf-287	168	6	role	role	NOUN
gujaf-287	168	7	in	in	ADP
gujaf-287	168	8	the	the	DET
gujaf-287	168	9	success	success	NOUN
gujaf-287	168	10	of	of	ADP
gujaf-287	168	11	sustainability	sustainability	NOUN
gujaf-287	168	12	initiatives	initiative	NOUN
gujaf-287	168	13	,	,	PUNCT
gujaf-287	168	14	emphasizing	emphasize	VERB
gujaf-287	168	15	the	the	DET
gujaf-287	168	16	importance	importance	NOUN
gujaf-287	168	17	of	of	ADP
gujaf-287	168	18	maintaining	maintain	VERB
gujaf-287	168	19	high	high	ADJ
gujaf-287	168	20	living	living	NOUN
gujaf-287	168	21	standards	standard	NOUN
gujaf-287	168	22	for	for	ADP
gujaf-287	168	23	the	the	DET
gujaf-287	168	24	gusau	gusau	ADJ
gujaf-287	168	25	journal	journal	NOUN
gujaf-287	168	26	of	of	ADP
gujaf-287	168	27	accounting	accounting	NOUN
gujaf-287	168	28	and	and	CCONJ
gujaf-287	168	29	finance	finance	NOUN
gujaf-287	168	30	,	,	PUNCT
gujaf-287	168	31	vol	vol	NOUN
gujaf-287	168	32	.	.	PROPN
gujaf-287	168	33	5	5	NUM
gujaf-287	168	34	,	,	PUNCT
gujaf-287	168	35	issue	issue	NOUN
gujaf-287	168	36	1	1	NUM
gujaf-287	168	37	,	,	PUNCT
gujaf-287	168	38	april	april	PROPN
gujaf-287	168	39	,	,	PUNCT
gujaf-287	168	40	2024	2024	NUM
gujaf-287	168	41	285	285	NUM
gujaf-287	168	42	workforce	workforce	NOUN
gujaf-287	168	43	through	through	ADP
gujaf-287	168	44	skills	skill	NOUN
gujaf-287	168	45	improvement	improvement	NOUN
gujaf-287	168	46	and	and	CCONJ
gujaf-287	168	47	talent	talent	NOUN
gujaf-287	168	48	development	development	NOUN
gujaf-287	168	49	within	within	ADP
gujaf-287	168	50	the	the	DET
gujaf-287	168	51	business	business	NOUN
gujaf-287	168	52	,	,	PUNCT
gujaf-287	168	53	securing	secure	VERB
gujaf-287	168	54	the	the	DET
gujaf-287	168	55	firm	firm	NOUN
gujaf-287	168	56	's	's	PART
gujaf-287	168	57	future	future	ADJ
gujaf-287	168	58	success	success	NOUN
gujaf-287	168	59	(	(	PUNCT
gujaf-287	168	60	uduji	uduji	PROPN
gujaf-287	168	61	,	,	PUNCT
gujaf-287	168	62	okolo	okolo	PROPN
gujaf-287	168	63	-	-	PUNCT
gujaf-287	168	64	obasi	obasi	PROPN
gujaf-287	168	65	,	,	PUNCT
gujaf-287	168	66	&	&	CCONJ
gujaf-287	168	67	asongu	asongu	PROPN
gujaf-287	168	68	,	,	PUNCT
gujaf-287	168	69	2019	2019	NUM
gujaf-287	168	70	)	)	PUNCT
gujaf-287	168	71	.	.	PUNCT
gujaf-287	169	1	elkington	elkington	PROPN
gujaf-287	169	2	's	's	PART
gujaf-287	169	3	triple	triple	ADJ
gujaf-287	169	4	bottom	bottom	ADJ
gujaf-287	169	5	line	line	NOUN
gujaf-287	169	6	(	(	PUNCT
gujaf-287	169	7	tbl	tbl	NOUN
gujaf-287	169	8	)	)	PUNCT
gujaf-287	169	9	,	,	PUNCT
gujaf-287	169	10	introduced	introduce	VERB
gujaf-287	169	11	in	in	ADP
gujaf-287	169	12	1999	1999	NUM
gujaf-287	169	13	,	,	PUNCT
gujaf-287	169	14	offers	offer	VERB
gujaf-287	169	15	a	a	DET
gujaf-287	169	16	holistic	holistic	ADJ
gujaf-287	169	17	framework	framework	NOUN
gujaf-287	169	18	for	for	ADP
gujaf-287	169	19	evaluating	evaluate	VERB
gujaf-287	169	20	corporate	corporate	ADJ
gujaf-287	169	21	success	success	NOUN
gujaf-287	169	22	by	by	ADP
gujaf-287	169	23	balancing	balance	VERB
gujaf-287	169	24	profit	profit	NOUN
gujaf-287	169	25	,	,	PUNCT
gujaf-287	169	26	people	people	NOUN
gujaf-287	169	27	,	,	PUNCT
gujaf-287	169	28	and	and	CCONJ
gujaf-287	169	29	planet	planet	NOUN
gujaf-287	169	30	objectives	objective	NOUN
gujaf-287	169	31	,	,	PUNCT
gujaf-287	169	32	as	as	SCONJ
gujaf-287	169	33	showcased	showcase	VERB
gujaf-287	169	34	in	in	ADP
gujaf-287	169	35	figure	figure	NOUN
gujaf-287	169	36	1	1	NUM
gujaf-287	169	37	(	(	PUNCT
gujaf-287	169	38	babajide	babajide	PROPN
gujaf-287	169	39	et	et	PROPN
gujaf-287	169	40	al	al	PROPN
gujaf-287	169	41	.	.	PROPN
gujaf-287	169	42	,	,	PUNCT
gujaf-287	169	43	2021	2021	NUM
gujaf-287	169	44	)	)	PUNCT
gujaf-287	169	45	.	.	PUNCT
gujaf-287	170	1	this	this	DET
gujaf-287	170	2	model	model	NOUN
gujaf-287	170	3	underscores	underscore	VERB
gujaf-287	170	4	the	the	DET
gujaf-287	170	5	significance	significance	NOUN
gujaf-287	170	6	of	of	ADP
gujaf-287	170	7	sustainable	sustainable	ADJ
gujaf-287	170	8	practices	practice	NOUN
gujaf-287	170	9	,	,	PUNCT
gujaf-287	170	10	demonstrating	demonstrate	VERB
gujaf-287	170	11	that	that	SCONJ
gujaf-287	170	12	businesses	business	NOUN
gujaf-287	170	13	can	can	AUX
gujaf-287	170	14	thrive	thrive	VERB
gujaf-287	170	15	financially	financially	ADV
gujaf-287	170	16	while	while	SCONJ
gujaf-287	170	17	also	also	ADV
gujaf-287	170	18	benefiting	benefit	VERB
gujaf-287	170	19	the	the	DET
gujaf-287	170	20	environment	environment	NOUN
gujaf-287	170	21	and	and	CCONJ
gujaf-287	170	22	society	society	NOUN
gujaf-287	170	23	.	.	PUNCT
gujaf-287	171	1	the	the	DET
gujaf-287	171	2	profit	profit	NOUN
gujaf-287	171	3	aspect	aspect	NOUN
gujaf-287	171	4	of	of	ADP
gujaf-287	171	5	the	the	DET
gujaf-287	171	6	tbl	tbl	NOUN
gujaf-287	171	7	emphasizes	emphasize	VERB
gujaf-287	171	8	efficient	efficient	ADJ
gujaf-287	171	9	resource	resource	NOUN
gujaf-287	171	10	utilization	utilization	NOUN
gujaf-287	171	11	to	to	PART
gujaf-287	171	12	achieve	achieve	VERB
gujaf-287	171	13	long	long	ADJ
gujaf-287	171	14	-	-	PUNCT
gujaf-287	171	15	term	term	NOUN
gujaf-287	171	16	financial	financial	ADJ
gujaf-287	171	17	goals	goal	NOUN
gujaf-287	171	18	(	(	PUNCT
gujaf-287	171	19	angela	angela	PROPN
gujaf-287	171	20	et	et	PROPN
gujaf-287	171	21	al	al	PROPN
gujaf-287	171	22	.	.	PROPN
gujaf-287	171	23	,	,	PUNCT
gujaf-287	171	24	2021	2021	NUM
gujaf-287	171	25	)	)	PUNCT
gujaf-287	171	26	,	,	PUNCT
gujaf-287	171	27	while	while	SCONJ
gujaf-287	171	28	the	the	DET
gujaf-287	171	29	people	people	NOUN
gujaf-287	171	30	considerations	consideration	NOUN
gujaf-287	171	31	involve	involve	VERB
gujaf-287	171	32	engaging	engage	VERB
gujaf-287	171	33	multiple	multiple	ADJ
gujaf-287	171	34	stakeholders	stakeholder	NOUN
gujaf-287	171	35	and	and	CCONJ
gujaf-287	171	36	meeting	meet	VERB
gujaf-287	171	37	their	their	PRON
gujaf-287	171	38	needs	need	NOUN
gujaf-287	171	39	.	.	PUNCT
gujaf-287	172	1	finally	finally	ADV
gujaf-287	172	2	,	,	PUNCT
gujaf-287	172	3	the	the	DET
gujaf-287	172	4	planet	planet	NOUN
gujaf-287	172	5	dimension	dimension	NOUN
gujaf-287	172	6	promotes	promote	VERB
gujaf-287	172	7	eco	eco	NOUN
gujaf-287	172	8	-	-	PUNCT
gujaf-287	172	9	friendly	friendly	ADJ
gujaf-287	172	10	practices	practice	NOUN
gujaf-287	172	11	and	and	CCONJ
gujaf-287	172	12	technological	technological	ADJ
gujaf-287	172	13	innovations	innovation	NOUN
gujaf-287	172	14	.	.	PUNCT
gujaf-287	173	1	for	for	ADP
gujaf-287	173	2	optimal	optimal	ADJ
gujaf-287	173	3	societal	societal	ADJ
gujaf-287	173	4	impact	impact	NOUN
gujaf-287	173	5	,	,	PUNCT
gujaf-287	173	6	firms	firm	NOUN
gujaf-287	173	7	should	should	AUX
gujaf-287	173	8	address	address	VERB
gujaf-287	173	9	all	all	DET
gujaf-287	173	10	three	three	NUM
gujaf-287	173	11	components	component	NOUN
gujaf-287	173	12	of	of	ADP
gujaf-287	173	13	the	the	DET
gujaf-287	173	14	triple	triple	ADJ
gujaf-287	173	15	bottom	bottom	ADJ
gujaf-287	173	16	line	line	NOUN
gujaf-287	173	17	for	for	ADP
gujaf-287	173	18	sustainable	sustainable	ADJ
gujaf-287	173	19	practices	practice	NOUN
gujaf-287	173	20	(	(	PUNCT
gujaf-287	173	21	angela	angela	PROPN
gujaf-287	173	22	et	et	PROPN
gujaf-287	173	23	al	al	PROPN
gujaf-287	173	24	.	.	PROPN
gujaf-287	173	25	,	,	PUNCT
gujaf-287	173	26	2021	2021	NUM
gujaf-287	173	27	)	)	PUNCT
gujaf-287	173	28	.	.	PUNCT
gujaf-287	174	1	figure	figure	VERB
gujaf-287	174	2	1	1	NUM
gujaf-287	174	3	:	:	PUNCT
gujaf-287	174	4	triple	triple	ADJ
gujaf-287	174	5	bottom	bottom	ADJ
gujaf-287	174	6	line	line	NOUN
gujaf-287	174	7	dimension	dimension	NOUN
gujaf-287	174	8	of	of	ADP
gujaf-287	174	9	sustainability	sustainability	NOUN
gujaf-287	174	10	(	(	PUNCT
gujaf-287	174	11	author	author	NOUN
gujaf-287	174	12	,	,	PUNCT
gujaf-287	174	13	2024	2024	NUM
gujaf-287	174	14	)	)	PUNCT
gujaf-287	174	15	the	the	DET
gujaf-287	174	16	literature	literature	NOUN
gujaf-287	174	17	focuses	focus	VERB
gujaf-287	174	18	primarily	primarily	ADV
gujaf-287	174	19	on	on	ADP
gujaf-287	174	20	the	the	DET
gujaf-287	174	21	people	people	NOUN
gujaf-287	174	22	and	and	CCONJ
gujaf-287	174	23	plant	plant	NOUN
gujaf-287	174	24	aspects	aspect	NOUN
gujaf-287	174	25	of	of	ADP
gujaf-287	174	26	sustainability	sustainability	NOUN
gujaf-287	174	27	,	,	PUNCT
gujaf-287	174	28	leaving	leave	VERB
gujaf-287	174	29	the	the	DET
gujaf-287	174	30	financial	financial	ADJ
gujaf-287	174	31	dimension	dimension	NOUN
gujaf-287	174	32	less	less	ADV
gujaf-287	174	33	defined	define	VERB
gujaf-287	174	34	despite	despite	SCONJ
gujaf-287	174	35	its	its	PRON
gujaf-287	174	36	importance	importance	NOUN
gujaf-287	174	37	.	.	PUNCT
gujaf-287	175	1	gómez	gómez	NOUN
gujaf-287	175	2	-	-	PUNCT
gujaf-287	175	3	bezares	bezare	NOUN
gujaf-287	175	4	et	et	NOUN
gujaf-287	175	5	al	al	PROPN
gujaf-287	175	6	.	.	PROPN
gujaf-287	175	7	,	,	PUNCT
gujaf-287	175	8	(	(	PUNCT
gujaf-287	175	9	2017	2017	NUM
gujaf-287	175	10	)	)	PUNCT
gujaf-287	175	11	describe	describe	VERB
gujaf-287	175	12	financial	financial	ADJ
gujaf-287	175	13	sustainability	sustainability	NOUN
gujaf-287	175	14	as	as	ADP
gujaf-287	175	15	a	a	DET
gujaf-287	175	16	binary	binary	ADJ
gujaf-287	175	17	criterion	criterion	NOUN
gujaf-287	175	18	comparing	compare	VERB
gujaf-287	175	19	the	the	DET
gujaf-287	175	20	actual	actual	ADJ
gujaf-287	175	21	growth	growth	NOUN
gujaf-287	175	22	rate	rate	NOUN
gujaf-287	175	23	to	to	ADP
gujaf-287	175	24	the	the	DET
gujaf-287	175	25	sustainable	sustainable	ADJ
gujaf-287	175	26	growth	growth	NOUN
gujaf-287	175	27	rate	rate	NOUN
gujaf-287	175	28	,	,	PUNCT
gujaf-287	175	29	measured	measure	VERB
gujaf-287	175	30	by	by	ADP
gujaf-287	175	31	the	the	DET
gujaf-287	175	32	return	return	NOUN
gujaf-287	175	33	on	on	ADP
gujaf-287	175	34	equity	equity	NOUN
gujaf-287	175	35	(	(	PUNCT
gujaf-287	175	36	roe	roe	PROPN
gujaf-287	175	37	)	)	PUNCT
gujaf-287	175	38	net	net	NOUN
gujaf-287	175	39	of	of	ADP
gujaf-287	175	40	dividends	dividend	NOUN
gujaf-287	175	41	and	and	CCONJ
gujaf-287	175	42	share	share	NOUN
gujaf-287	175	43	buybacks	buyback	NOUN
gujaf-287	175	44	.	.	PUNCT
gujaf-287	176	1	this	this	PRON
gujaf-287	176	2	suggests	suggest	VERB
gujaf-287	176	3	that	that	SCONJ
gujaf-287	176	4	firms	firm	NOUN
gujaf-287	176	5	integrating	integrate	VERB
gujaf-287	176	6	sustainability	sustainability	NOUN
gujaf-287	176	7	into	into	ADP
gujaf-287	176	8	their	their	PRON
gujaf-287	176	9	operations	operation	NOUN
gujaf-287	176	10	aim	aim	VERB
gujaf-287	176	11	to	to	PART
gujaf-287	176	12	improve	improve	VERB
gujaf-287	176	13	financial	financial	ADJ
gujaf-287	176	14	performance	performance	NOUN
gujaf-287	176	15	and	and	CCONJ
gujaf-287	176	16	create	create	VERB
gujaf-287	176	17	shareholder	shareholder	NOUN
gujaf-287	176	18	value	value	NOUN
gujaf-287	176	19	.	.	PUNCT
gujaf-287	177	1	zabolotnyy	zabolotnyy	PROPN
gujaf-287	177	2	and	and	CCONJ
gujaf-287	177	3	wasilewski	wasilewski	PROPN
gujaf-287	177	4	,	,	PUNCT
gujaf-287	177	5	(	(	PUNCT
gujaf-287	177	6	2019	2019	NUM
gujaf-287	177	7	)	)	PUNCT
gujaf-287	177	8	define	define	VERB
gujaf-287	177	9	financial	financial	ADJ
gujaf-287	177	10	gusau	gusau	ADJ
gujaf-287	177	11	journal	journal	NOUN
gujaf-287	177	12	of	of	ADP
gujaf-287	177	13	accounting	accounting	NOUN
gujaf-287	177	14	and	and	CCONJ
gujaf-287	177	15	finance	finance	NOUN
gujaf-287	177	16	,	,	PUNCT
gujaf-287	177	17	vol	vol	NOUN
gujaf-287	177	18	.	.	PROPN
gujaf-287	177	19	5	5	NUM
gujaf-287	177	20	,	,	PUNCT
gujaf-287	177	21	issue	issue	NOUN
gujaf-287	177	22	1	1	NUM
gujaf-287	177	23	,	,	PUNCT
gujaf-287	177	24	april	april	PROPN
gujaf-287	177	25	,	,	PUNCT
gujaf-287	177	26	2024	2024	NUM
gujaf-287	177	27	286	286	NUM
gujaf-287	177	28	sustainability	sustainability	NOUN
gujaf-287	177	29	in	in	ADP
gujaf-287	177	30	terms	term	NOUN
gujaf-287	177	31	of	of	ADP
gujaf-287	177	32	value	value	NOUN
gujaf-287	177	33	and	and	CCONJ
gujaf-287	177	34	continuity	continuity	NOUN
gujaf-287	177	35	,	,	PUNCT
gujaf-287	177	36	using	use	VERB
gujaf-287	177	37	indicators	indicator	NOUN
gujaf-287	177	38	like	like	ADP
gujaf-287	177	39	net	net	ADJ
gujaf-287	177	40	profit	profit	NOUN
gujaf-287	177	41	/	/	SYM
gujaf-287	177	42	equity	equity	NOUN
gujaf-287	177	43	,	,	PUNCT
gujaf-287	177	44	total	total	ADJ
gujaf-287	177	45	assets	asset	NOUN
gujaf-287	177	46	/	/	SYM
gujaf-287	177	47	current	current	ADJ
gujaf-287	177	48	assets	asset	NOUN
gujaf-287	177	49	,	,	PUNCT
gujaf-287	177	50	and	and	CCONJ
gujaf-287	177	51	market	market	NOUN
gujaf-287	177	52	value	value	NOUN
gujaf-287	177	53	,	,	PUNCT
gujaf-287	177	54	but	but	CCONJ
gujaf-287	177	55	criticise	criticise	VERB
gujaf-287	177	56	them	they	PRON
gujaf-287	177	57	for	for	ADP
gujaf-287	177	58	not	not	PART
gujaf-287	177	59	justifying	justify	VERB
gujaf-287	177	60	their	their	PRON
gujaf-287	177	61	choice	choice	NOUN
gujaf-287	177	62	of	of	ADP
gujaf-287	177	63	metrics	metric	NOUN
gujaf-287	177	64	by	by	ADP
gujaf-287	177	65	using	use	VERB
gujaf-287	177	66	fuzzy	fuzzy	ADJ
gujaf-287	177	67	set	set	VERB
gujaf-287	177	68	logic	logic	NOUN
gujaf-287	177	69	to	to	PART
gujaf-287	177	70	aggregate	aggregate	VERB
gujaf-287	177	71	these	these	DET
gujaf-287	177	72	measures	measure	NOUN
gujaf-287	177	73	.	.	PUNCT
gujaf-287	178	1	as	as	ADP
gujaf-287	178	2	against	against	ADP
gujaf-287	178	3	the	the	DET
gujaf-287	178	4	backdrop	backdrop	NOUN
gujaf-287	178	5	of	of	ADP
gujaf-287	178	6	gómez	gómez	NOUN
gujaf-287	178	7	-	-	PUNCT
gujaf-287	178	8	bezares	bezare	NOUN
gujaf-287	178	9	et	et	NOUN
gujaf-287	178	10	al	al	PROPN
gujaf-287	178	11	.	.	PROPN
gujaf-287	178	12	,	,	PUNCT
gujaf-287	178	13	(	(	PUNCT
gujaf-287	178	14	2017	2017	NUM
gujaf-287	178	15	)	)	PUNCT
gujaf-287	178	16	,	,	PUNCT
gujaf-287	178	17	zabolotnyy	zabolotnyy	NOUN
gujaf-287	178	18	and	and	CCONJ
gujaf-287	178	19	wasilewski	wasilewski	PROPN
gujaf-287	178	20	,	,	PUNCT
gujaf-287	178	21	(	(	PUNCT
gujaf-287	178	22	2019	2019	NUM
gujaf-287	178	23	)	)	PUNCT
gujaf-287	178	24	do	do	AUX
gujaf-287	178	25	not	not	PART
gujaf-287	178	26	explore	explore	VERB
gujaf-287	178	27	associations	association	NOUN
gujaf-287	178	28	with	with	ADP
gujaf-287	178	29	esg	esg	PROPN
gujaf-287	178	30	outcomes	outcome	NOUN
gujaf-287	178	31	.	.	PUNCT
gujaf-287	179	1	henock	henock	NOUN
gujaf-287	179	2	,	,	PUNCT
gujaf-287	179	3	(	(	PUNCT
gujaf-287	179	4	2019	2019	NUM
gujaf-287	179	5	)	)	PUNCT
gujaf-287	179	6	defines	define	VERB
gujaf-287	179	7	financial	financial	ADJ
gujaf-287	179	8	sustainability	sustainability	NOUN
gujaf-287	179	9	as	as	ADP
gujaf-287	179	10	the	the	DET
gujaf-287	179	11	relationship	relationship	NOUN
gujaf-287	179	12	between	between	ADP
gujaf-287	179	13	adjusted	adjusted	ADJ
gujaf-287	179	14	financial	financial	ADJ
gujaf-287	179	15	revenue	revenue	NOUN
gujaf-287	179	16	and	and	CCONJ
gujaf-287	179	17	adjusted	adjusted	ADJ
gujaf-287	179	18	operating	operating	NOUN
gujaf-287	179	19	expenses	expense	NOUN
gujaf-287	179	20	,	,	PUNCT
gujaf-287	179	21	assessing	assess	VERB
gujaf-287	179	22	firms	firm	NOUN
gujaf-287	179	23	'	'	PART
gujaf-287	179	24	selfsufficiency	selfsufficiency	NOUN
gujaf-287	179	25	,	,	PUNCT
gujaf-287	179	26	which	which	PRON
gujaf-287	179	27	includes	include	VERB
gujaf-287	179	28	operational	operational	ADJ
gujaf-287	179	29	efficiency	efficiency	NOUN
gujaf-287	179	30	,	,	PUNCT
gujaf-287	179	31	return	return	VERB
gujaf-287	179	32	on	on	ADP
gujaf-287	179	33	assets	asset	NOUN
gujaf-287	179	34	,	,	PUNCT
gujaf-287	179	35	and	and	CCONJ
gujaf-287	179	36	other	other	ADJ
gujaf-287	179	37	factors	factor	NOUN
gujaf-287	179	38	.	.	PUNCT
gujaf-287	180	1	this	this	DET
gujaf-287	180	2	concept	concept	NOUN
gujaf-287	180	3	is	be	AUX
gujaf-287	180	4	crucial	crucial	ADJ
gujaf-287	180	5	for	for	ADP
gujaf-287	180	6	risk	risk	NOUN
gujaf-287	180	7	management	management	NOUN
gujaf-287	180	8	(	(	PUNCT
gujaf-287	180	9	lenssen	lenssen	NOUN
gujaf-287	180	10	et	et	PROPN
gujaf-287	180	11	al	al	PROPN
gujaf-287	180	12	.	.	PROPN
gujaf-287	180	13	,	,	PUNCT
gujaf-287	180	14	2014	2014	NUM
gujaf-287	180	15	)	)	PUNCT
gujaf-287	180	16	and	and	CCONJ
gujaf-287	180	17	has	have	AUX
gujaf-287	180	18	been	be	AUX
gujaf-287	180	19	linked	link	VERB
gujaf-287	180	20	to	to	ADP
gujaf-287	180	21	strategic	strategic	ADJ
gujaf-287	180	22	risk	risk	NOUN
gujaf-287	180	23	governance	governance	NOUN
gujaf-287	180	24	(	(	PUNCT
gujaf-287	180	25	stein	stein	PROPN
gujaf-287	180	26	&	&	CCONJ
gujaf-287	180	27	wiedemann	wiedemann	PROPN
gujaf-287	180	28	,	,	PUNCT
gujaf-287	180	29	2016	2016	NUM
gujaf-287	180	30	)	)	PUNCT
gujaf-287	180	31	.	.	PUNCT
gujaf-287	181	1	it	it	PRON
gujaf-287	181	2	is	be	AUX
gujaf-287	181	3	often	often	ADV
gujaf-287	181	4	evaluated	evaluate	VERB
gujaf-287	181	5	based	base	VERB
gujaf-287	181	6	on	on	ADP
gujaf-287	181	7	its	its	PRON
gujaf-287	181	8	contribution	contribution	NOUN
gujaf-287	181	9	to	to	ADP
gujaf-287	181	10	company	company	NOUN
gujaf-287	181	11	value	value	NOUN
gujaf-287	181	12	but	but	CCONJ
gujaf-287	181	13	should	should	AUX
gujaf-287	181	14	also	also	ADV
gujaf-287	181	15	consider	consider	VERB
gujaf-287	181	16	risklimitation	risklimitation	NOUN
gujaf-287	181	17	goals	goal	NOUN
gujaf-287	181	18	.	.	PUNCT
gujaf-287	182	1	consequently	consequently	ADV
gujaf-287	182	2	,	,	PUNCT
gujaf-287	182	3	financial	financial	ADJ
gujaf-287	182	4	experts	expert	NOUN
gujaf-287	182	5	are	be	AUX
gujaf-287	182	6	increasingly	increasingly	ADV
gujaf-287	182	7	adopting	adopt	VERB
gujaf-287	182	8	a	a	DET
gujaf-287	182	9	more	more	ADV
gujaf-287	182	10	enlightened	enlightened	ADJ
gujaf-287	182	11	stance	stance	NOUN
gujaf-287	182	12	,	,	PUNCT
gujaf-287	182	13	acknowledging	acknowledge	VERB
gujaf-287	182	14	that	that	SCONJ
gujaf-287	182	15	shareholder	shareholder	NOUN
gujaf-287	182	16	wealth	wealth	NOUN
gujaf-287	182	17	is	be	AUX
gujaf-287	182	18	best	well	ADV
gujaf-287	182	19	achieved	achieve	VERB
gujaf-287	182	20	by	by	ADP
gujaf-287	182	21	maximising	maximise	VERB
gujaf-287	182	22	benefits	benefit	NOUN
gujaf-287	182	23	for	for	ADP
gujaf-287	182	24	all	all	DET
gujaf-287	182	25	stakeholders	stakeholder	NOUN
gujaf-287	182	26	and	and	CCONJ
gujaf-287	182	27	recognising	recognise	VERB
gujaf-287	182	28	that	that	SCONJ
gujaf-287	182	29	an	an	DET
gujaf-287	182	30	organisation	organisation	NOUN
gujaf-287	182	31	's	's	PART
gujaf-287	182	32	purpose	purpose	NOUN
gujaf-287	182	33	extends	extend	VERB
gujaf-287	182	34	beyond	beyond	ADP
gujaf-287	182	35	mere	mere	ADJ
gujaf-287	182	36	profit	profit	NOUN
gujaf-287	182	37	maximization	maximization	NOUN
gujaf-287	182	38	.	.	PUNCT
gujaf-287	183	1	(	(	PUNCT
gujaf-287	183	2	okeke	okeke	ADJ
gujaf-287	183	3	,	,	PUNCT
gujaf-287	183	4	2021	2021	NUM
gujaf-287	183	5	)	)	PUNCT
gujaf-287	183	6	.	.	PUNCT
gujaf-287	184	1	financial	financial	ADJ
gujaf-287	184	2	sustainability	sustainability	NOUN
gujaf-287	184	3	is	be	AUX
gujaf-287	184	4	paramount	paramount	ADJ
gujaf-287	184	5	in	in	ADP
gujaf-287	184	6	the	the	DET
gujaf-287	184	7	energy	energy	NOUN
gujaf-287	184	8	sector	sector	NOUN
gujaf-287	184	9	,	,	PUNCT
gujaf-287	184	10	underpinning	underpin	VERB
gujaf-287	184	11	long	long	ADJ
gujaf-287	184	12	-	-	PUNCT
gujaf-287	184	13	term	term	NOUN
gujaf-287	184	14	viability	viability	NOUN
gujaf-287	184	15	and	and	CCONJ
gujaf-287	184	16	growth	growth	NOUN
gujaf-287	184	17	.	.	PUNCT
gujaf-287	185	1	it	it	PRON
gujaf-287	185	2	facilitates	facilitate	VERB
gujaf-287	185	3	investments	investment	NOUN
gujaf-287	185	4	in	in	ADP
gujaf-287	185	5	renewable	renewable	ADJ
gujaf-287	185	6	energy	energy	NOUN
gujaf-287	185	7	sources	source	NOUN
gujaf-287	185	8	,	,	PUNCT
gujaf-287	185	9	drives	drive	VERB
gujaf-287	185	10	technological	technological	ADJ
gujaf-287	185	11	innovation	innovation	NOUN
gujaf-287	185	12	,	,	PUNCT
gujaf-287	185	13	and	and	CCONJ
gujaf-287	185	14	sustains	sustain	VERB
gujaf-287	185	15	critical	critical	ADJ
gujaf-287	185	16	infrastructure	infrastructure	NOUN
gujaf-287	185	17	.	.	PUNCT
gujaf-287	186	1	moreover	moreover	ADV
gujaf-287	186	2	,	,	PUNCT
gujaf-287	186	3	it	it	PRON
gujaf-287	186	4	aligns	align	VERB
gujaf-287	186	5	with	with	ADP
gujaf-287	186	6	environmental	environmental	ADJ
gujaf-287	186	7	objectives	objective	NOUN
gujaf-287	186	8	by	by	ADP
gujaf-287	186	9	decreasing	decrease	VERB
gujaf-287	186	10	reliance	reliance	NOUN
gujaf-287	186	11	on	on	ADP
gujaf-287	186	12	fossil	fossil	ADJ
gujaf-287	186	13	fuels	fuel	NOUN
gujaf-287	186	14	.	.	PUNCT
gujaf-287	187	1	beyond	beyond	ADP
gujaf-287	187	2	these	these	DET
gujaf-287	187	3	benefits	benefit	NOUN
gujaf-287	187	4	,	,	PUNCT
gujaf-287	187	5	financial	financial	ADJ
gujaf-287	187	6	stability	stability	NOUN
gujaf-287	187	7	draws	draw	VERB
gujaf-287	187	8	investors	investor	NOUN
gujaf-287	187	9	,	,	PUNCT
gujaf-287	187	10	stimulates	stimulate	VERB
gujaf-287	187	11	economic	economic	ADJ
gujaf-287	187	12	progress	progress	NOUN
gujaf-287	187	13	,	,	PUNCT
gujaf-287	187	14	and	and	CCONJ
gujaf-287	187	15	bolsters	bolster	VERB
gujaf-287	187	16	energy	energy	NOUN
gujaf-287	187	17	security	security	NOUN
gujaf-287	187	18	.	.	PUNCT
gujaf-287	188	1	ultimately	ultimately	ADV
gujaf-287	188	2	,	,	PUNCT
gujaf-287	188	3	fostering	foster	VERB
gujaf-287	188	4	financial	financial	ADJ
gujaf-287	188	5	sustainability	sustainability	NOUN
gujaf-287	188	6	in	in	ADP
gujaf-287	188	7	the	the	DET
gujaf-287	188	8	energy	energy	NOUN
gujaf-287	188	9	industry	industry	NOUN
gujaf-287	188	10	is	be	AUX
gujaf-287	188	11	not	not	PART
gujaf-287	188	12	just	just	ADV
gujaf-287	188	13	about	about	ADP
gujaf-287	188	14	financial	financial	ADJ
gujaf-287	188	15	prudence	prudence	NOUN
gujaf-287	188	16	;	;	PUNCT
gujaf-287	188	17	it	it	PRON
gujaf-287	188	18	is	be	AUX
gujaf-287	188	19	a	a	DET
gujaf-287	188	20	strategic	strategic	ADJ
gujaf-287	188	21	imperative	imperative	NOUN
gujaf-287	188	22	that	that	PRON
gujaf-287	188	23	intertwines	intertwine	VERB
gujaf-287	188	24	environmental	environmental	ADJ
gujaf-287	188	25	protection	protection	NOUN
gujaf-287	188	26	,	,	PUNCT
gujaf-287	188	27	economic	economic	ADJ
gujaf-287	188	28	prosperity	prosperity	NOUN
gujaf-287	188	29	,	,	PUNCT
gujaf-287	188	30	and	and	CCONJ
gujaf-287	188	31	energy	energy	NOUN
gujaf-287	188	32	autonomy	autonomy	NOUN
gujaf-287	188	33	.	.	PUNCT
gujaf-287	189	1	empirical	empirical	ADJ
gujaf-287	189	2	review	review	NOUN
gujaf-287	189	3	and	and	CCONJ
gujaf-287	189	4	hypotheses	hypothese	VERB
gujaf-287	189	5	development	development	NOUN
gujaf-287	189	6	academic	academic	ADJ
gujaf-287	189	7	researchers	researcher	NOUN
gujaf-287	189	8	explore	explore	VERB
gujaf-287	189	9	the	the	DET
gujaf-287	189	10	dimension	dimension	NOUN
gujaf-287	189	11	of	of	ADP
gujaf-287	189	12	esg	esg	PROPN
gujaf-287	189	13	criteria	criterion	NOUN
gujaf-287	189	14	within	within	ADP
gujaf-287	189	15	a	a	DET
gujaf-287	189	16	firm	firm	NOUN
gujaf-287	189	17	's	's	PART
gujaf-287	189	18	performance	performance	NOUN
gujaf-287	189	19	system	system	NOUN
gujaf-287	189	20	,	,	PUNCT
gujaf-287	189	21	which	which	PRON
gujaf-287	189	22	has	have	AUX
gujaf-287	189	23	evolved	evolve	VERB
gujaf-287	189	24	significantly	significantly	ADV
gujaf-287	189	25	since	since	SCONJ
gujaf-287	189	26	the	the	DET
gujaf-287	189	27	1970s	1970s	NUM
gujaf-287	189	28	.	.	PUNCT
gujaf-287	190	1	research	research	NOUN
gujaf-287	190	2	studies	study	NOUN
gujaf-287	190	3	,	,	PUNCT
gujaf-287	190	4	including	include	VERB
gujaf-287	190	5	meta	meta	NOUN
gujaf-287	190	6	-	-	PUNCT
gujaf-287	190	7	analyses	analysis	NOUN
gujaf-287	190	8	,	,	PUNCT
gujaf-287	190	9	have	have	AUX
gujaf-287	190	10	attempted	attempt	VERB
gujaf-287	190	11	to	to	PART
gujaf-287	190	12	understand	understand	VERB
gujaf-287	190	13	this	this	DET
gujaf-287	190	14	relationship	relationship	NOUN
gujaf-287	190	15	using	use	VERB
gujaf-287	190	16	various	various	ADJ
gujaf-287	190	17	methodologies	methodology	NOUN
gujaf-287	190	18	.	.	PUNCT
gujaf-287	191	1	friede	friede	PROPN
gujaf-287	191	2	et	et	PROPN
gujaf-287	191	3	al	al	PROPN
gujaf-287	191	4	.	.	PROPN
gujaf-287	191	5	,	,	PUNCT
gujaf-287	191	6	(	(	PUNCT
gujaf-287	191	7	2015	2015	NUM
gujaf-287	191	8	)	)	PUNCT
gujaf-287	191	9	systematically	systematically	ADV
gujaf-287	191	10	reviewed	review	VERB
gujaf-287	191	11	2,200	2,200	NUM
gujaf-287	191	12	articles	article	NOUN
gujaf-287	191	13	,	,	PUNCT
gujaf-287	191	14	concluding	conclude	VERB
gujaf-287	191	15	that	that	SCONJ
gujaf-287	191	16	approximately	approximately	ADV
gujaf-287	191	17	90	90	NUM
gujaf-287	191	18	%	%	NOUN
gujaf-287	191	19	of	of	ADP
gujaf-287	191	20	the	the	DET
gujaf-287	191	21	studies	study	NOUN
gujaf-287	191	22	suggest	suggest	VERB
gujaf-287	191	23	a	a	DET
gujaf-287	191	24	favourable	favourable	ADJ
gujaf-287	191	25	relationship	relationship	NOUN
gujaf-287	191	26	between	between	ADP
gujaf-287	191	27	esg	esg	PROPN
gujaf-287	191	28	and	and	CCONJ
gujaf-287	191	29	financial	financial	ADJ
gujaf-287	191	30	performance	performance	NOUN
gujaf-287	191	31	.	.	PUNCT
gujaf-287	192	1	similarly	similarly	ADV
gujaf-287	192	2	,	,	PUNCT
gujaf-287	192	3	alshehhi	alshehhi	PROPN
gujaf-287	192	4	et	et	PROPN
gujaf-287	192	5	al	al	PROPN
gujaf-287	192	6	.	.	PROPN
gujaf-287	192	7	,	,	PUNCT
gujaf-287	192	8	(	(	PUNCT
gujaf-287	192	9	2018	2018	NUM
gujaf-287	192	10	)	)	PUNCT
gujaf-287	192	11	analysed	analyse	VERB
gujaf-287	192	12	132	132	NUM
gujaf-287	192	13	pieces	piece	NOUN
gujaf-287	192	14	of	of	ADP
gujaf-287	192	15	literature	literature	NOUN
gujaf-287	192	16	,	,	PUNCT
gujaf-287	192	17	revealing	reveal	VERB
gujaf-287	192	18	that	that	SCONJ
gujaf-287	192	19	78	78	NUM
gujaf-287	192	20	%	%	NOUN
gujaf-287	192	21	of	of	ADP
gujaf-287	192	22	them	they	PRON
gujaf-287	192	23	indicated	indicate	VERB
gujaf-287	192	24	a	a	DET
gujaf-287	192	25	positive	positive	ADJ
gujaf-287	192	26	correlation	correlation	NOUN
gujaf-287	192	27	.	.	PUNCT
gujaf-287	193	1	however	however	ADV
gujaf-287	193	2	,	,	PUNCT
gujaf-287	193	3	a	a	DET
gujaf-287	193	4	more	more	ADV
gujaf-287	193	5	recent	recent	ADJ
gujaf-287	193	6	meta	meta	ADJ
gujaf-287	193	7	-	-	PUNCT
gujaf-287	193	8	analysis	analysis	NOUN
gujaf-287	193	9	of	of	ADP
gujaf-287	193	10	1,000	1,000	NUM
gujaf-287	193	11	articles	article	NOUN
gujaf-287	193	12	published	publish	VERB
gujaf-287	193	13	between	between	ADP
gujaf-287	193	14	2015	2015	NUM
gujaf-287	193	15	and	and	CCONJ
gujaf-287	193	16	2020	2020	NUM
gujaf-287	193	17	by	by	ADP
gujaf-287	193	18	whelan	whelan	PROPN
gujaf-287	193	19	et	et	PROPN
gujaf-287	193	20	al	al	PROPN
gujaf-287	193	21	.	.	PROPN
gujaf-287	193	22	,	,	PUNCT
gujaf-287	193	23	(	(	PUNCT
gujaf-287	193	24	2020	2020	NUM
gujaf-287	193	25	)	)	PUNCT
gujaf-287	193	26	,	,	PUNCT
gujaf-287	193	27	goel	goel	PROPN
gujaf-287	193	28	,	,	PUNCT
gujaf-287	193	29	(	(	PUNCT
gujaf-287	193	30	2018	2018	NUM
gujaf-287	193	31	)	)	PUNCT
gujaf-287	193	32	,	,	PUNCT
gujaf-287	193	33	and	and	CCONJ
gujaf-287	193	34	kao	kao	PROPN
gujaf-287	193	35	,	,	PUNCT
gujaf-287	193	36	(	(	PUNCT
gujaf-287	193	37	2018	2018	NUM
gujaf-287	193	38	)	)	PUNCT
gujaf-287	193	39	revealed	reveal	VERB
gujaf-287	193	40	a	a	DET
gujaf-287	193	41	nuanced	nuanced	ADJ
gujaf-287	193	42	picture	picture	NOUN
gujaf-287	193	43	of	of	ADP
gujaf-287	193	44	the	the	DET
gujaf-287	193	45	esg	esg	NOUN
gujaf-287	193	46	and	and	CCONJ
gujaf-287	193	47	performance	performance	NOUN
gujaf-287	193	48	relationship	relationship	NOUN
gujaf-287	193	49	.	.	PUNCT
gujaf-287	194	1	while	while	SCONJ
gujaf-287	194	2	58	58	NUM
gujaf-287	194	3	%	%	NOUN
gujaf-287	194	4	of	of	ADP
gujaf-287	194	5	the	the	DET
gujaf-287	194	6	articles	article	NOUN
gujaf-287	194	7	found	find	VERB
gujaf-287	194	8	a	a	DET
gujaf-287	194	9	positive	positive	ADJ
gujaf-287	194	10	relationship	relationship	NOUN
gujaf-287	194	11	between	between	ADP
gujaf-287	194	12	esg	esg	PROPN
gujaf-287	194	13	and	and	CCONJ
gujaf-287	194	14	financial	financial	ADJ
gujaf-287	194	15	performance	performance	NOUN
gujaf-287	194	16	,	,	PUNCT
gujaf-287	194	17	8	8	NUM
gujaf-287	194	18	%	%	NOUN
gujaf-287	194	19	indicated	indicate	VERB
gujaf-287	194	20	a	a	DET
gujaf-287	194	21	negative	negative	ADJ
gujaf-287	194	22	relationship	relationship	NOUN
gujaf-287	194	23	,	,	PUNCT
gujaf-287	194	24	13	13	NUM
gujaf-287	194	25	%	%	NOUN
gujaf-287	194	26	showed	show	VERB
gujaf-287	194	27	no	no	DET
gujaf-287	194	28	relationship	relationship	NOUN
gujaf-287	194	29	,	,	PUNCT
gujaf-287	194	30	and	and	CCONJ
gujaf-287	194	31	21	21	NUM
gujaf-287	194	32	%	%	NOUN
gujaf-287	194	33	reported	report	VERB
gujaf-287	194	34	mixed	mixed	ADJ
gujaf-287	194	35	results	result	NOUN
gujaf-287	194	36	.	.	PUNCT
gujaf-287	195	1	this	this	PRON
gujaf-287	195	2	suggests	suggest	VERB
gujaf-287	195	3	mixed	mixed	ADJ
gujaf-287	195	4	findings	finding	NOUN
gujaf-287	195	5	that	that	PRON
gujaf-287	195	6	indicate	indicate	VERB
gujaf-287	195	7	gusau	gusau	ADJ
gujaf-287	195	8	journal	journal	NOUN
gujaf-287	195	9	of	of	ADP
gujaf-287	195	10	accounting	accounting	NOUN
gujaf-287	195	11	and	and	CCONJ
gujaf-287	195	12	finance	finance	NOUN
gujaf-287	195	13	,	,	PUNCT
gujaf-287	195	14	vol	vol	NOUN
gujaf-287	195	15	.	.	PROPN
gujaf-287	195	16	5	5	NUM
gujaf-287	195	17	,	,	PUNCT
gujaf-287	195	18	issue	issue	NOUN
gujaf-287	195	19	1	1	NUM
gujaf-287	195	20	,	,	PUNCT
gujaf-287	195	21	april	april	PROPN
gujaf-287	195	22	,	,	PUNCT
gujaf-287	195	23	2024	2024	NUM
gujaf-287	195	24	287	287	NUM
gujaf-287	195	25	significant	significant	ADJ
gujaf-287	195	26	disagreement	disagreement	NOUN
gujaf-287	195	27	warranting	warrant	VERB
gujaf-287	195	28	further	further	ADJ
gujaf-287	195	29	research	research	NOUN
gujaf-287	195	30	to	to	PART
gujaf-287	195	31	nullify	nullify	VERB
gujaf-287	195	32	or	or	CCONJ
gujaf-287	195	33	support	support	VERB
gujaf-287	195	34	previous	previous	ADJ
gujaf-287	195	35	findings	finding	NOUN
gujaf-287	195	36	of	of	ADP
gujaf-287	195	37	the	the	DET
gujaf-287	195	38	academic	academic	ADJ
gujaf-287	195	39	literature	literature	NOUN
gujaf-287	195	40	.	.	PUNCT
gujaf-287	196	1	however	however	ADV
gujaf-287	196	2	,	,	PUNCT
gujaf-287	196	3	studies	study	NOUN
gujaf-287	196	4	by	by	ADP
gujaf-287	196	5	alshehhi	alshehhi	NOUN
gujaf-287	196	6	,	,	PUNCT
gujaf-287	196	7	nobanee	nobanee	NOUN
gujaf-287	196	8	,	,	PUNCT
gujaf-287	196	9	and	and	CCONJ
gujaf-287	196	10	khare	khare	PROPN
gujaf-287	196	11	,	,	PUNCT
gujaf-287	196	12	(	(	PUNCT
gujaf-287	196	13	2018	2018	NUM
gujaf-287	196	14	)	)	PUNCT
gujaf-287	196	15	,	,	PUNCT
gujaf-287	196	16	bhaskaran	bhaskaran	NOUN
gujaf-287	196	17	,	,	PUNCT
gujaf-287	196	18	ting	ting	PROPN
gujaf-287	196	19	,	,	PUNCT
gujaf-287	196	20	sukumaran	sukumaran	ADJ
gujaf-287	196	21	,	,	PUNCT
gujaf-287	196	22	and	and	CCONJ
gujaf-287	196	23	sumod	sumod	NOUN
gujaf-287	196	24	,	,	PUNCT
gujaf-287	196	25	(	(	PUNCT
gujaf-287	196	26	2020	2020	NUM
gujaf-287	196	27	)	)	PUNCT
gujaf-287	196	28	,	,	PUNCT
gujaf-287	196	29	de	de	PROPN
gujaf-287	196	30	-	-	NOUN
gujaf-287	196	31	lucia	lucia	PROPN
gujaf-287	196	32	,	,	PUNCT
gujaf-287	196	33	pazienza	pazienza	PROPN
gujaf-287	196	34	,	,	PUNCT
gujaf-287	196	35	and	and	CCONJ
gujaf-287	196	36	bartlett	bartlett	PROPN
gujaf-287	196	37	,	,	PUNCT
gujaf-287	196	38	(	(	PUNCT
gujaf-287	196	39	2020	2020	NUM
gujaf-287	196	40	)	)	PUNCT
gujaf-287	196	41	,	,	PUNCT
gujaf-287	196	42	and	and	CCONJ
gujaf-287	196	43	friede	friede	NOUN
gujaf-287	196	44	,	,	PUNCT
gujaf-287	196	45	busch	busch	PROPN
gujaf-287	196	46	,	,	PUNCT
gujaf-287	196	47	and	and	CCONJ
gujaf-287	196	48	bassen	bassen	VERB
gujaf-287	196	49	,	,	PUNCT
gujaf-287	196	50	(	(	PUNCT
gujaf-287	196	51	2015	2015	NUM
gujaf-287	196	52	)	)	PUNCT
gujaf-287	196	53	have	have	AUX
gujaf-287	196	54	all	all	PRON
gujaf-287	196	55	found	find	VERB
gujaf-287	196	56	that	that	SCONJ
gujaf-287	196	57	esg	esg	NOUN
gujaf-287	196	58	performance	performance	NOUN
gujaf-287	196	59	has	have	VERB
gujaf-287	196	60	a	a	DET
gujaf-287	196	61	beneficial	beneficial	ADJ
gujaf-287	196	62	impact	impact	NOUN
gujaf-287	196	63	on	on	ADP
gujaf-287	196	64	various	various	ADJ
gujaf-287	196	65	measures	measure	NOUN
gujaf-287	196	66	of	of	ADP
gujaf-287	196	67	corporate	corporate	ADJ
gujaf-287	196	68	financial	financial	ADJ
gujaf-287	196	69	performance	performance	NOUN
gujaf-287	196	70	.	.	PUNCT
gujaf-287	197	1	despite	despite	SCONJ
gujaf-287	197	2	their	their	PRON
gujaf-287	197	3	demonstrated	demonstrate	VERB
gujaf-287	197	4	effectiveness	effectiveness	NOUN
gujaf-287	197	5	,	,	PUNCT
gujaf-287	197	6	esg	esg	PROPN
gujaf-287	197	7	practices	practice	NOUN
gujaf-287	197	8	have	have	AUX
gujaf-287	197	9	gained	gain	VERB
gujaf-287	197	10	widespread	widespread	ADJ
gujaf-287	197	11	acceptance	acceptance	NOUN
gujaf-287	197	12	in	in	ADP
gujaf-287	197	13	developed	develop	VERB
gujaf-287	197	14	nations	nation	NOUN
gujaf-287	197	15	.	.	PUNCT
gujaf-287	198	1	this	this	DET
gujaf-287	198	2	trend	trend	NOUN
gujaf-287	198	3	is	be	AUX
gujaf-287	198	4	driven	drive	VERB
gujaf-287	198	5	by	by	ADP
gujaf-287	198	6	an	an	DET
gujaf-287	198	7	increased	increase	VERB
gujaf-287	198	8	emphasis	emphasis	NOUN
gujaf-287	198	9	on	on	ADP
gujaf-287	198	10	environmental	environmental	ADJ
gujaf-287	198	11	investments	investment	NOUN
gujaf-287	198	12	that	that	PRON
gujaf-287	198	13	address	address	VERB
gujaf-287	198	14	sustainability	sustainability	NOUN
gujaf-287	198	15	and	and	CCONJ
gujaf-287	198	16	stakeholder	stakeholder	NOUN
gujaf-287	198	17	concerns	concern	NOUN
gujaf-287	198	18	.	.	PUNCT
gujaf-287	199	1	consequently	consequently	ADV
gujaf-287	199	2	,	,	PUNCT
gujaf-287	199	3	corporations	corporation	NOUN
gujaf-287	199	4	in	in	ADP
gujaf-287	199	5	developed	develop	VERB
gujaf-287	199	6	economies	economy	NOUN
gujaf-287	199	7	face	face	VERB
gujaf-287	199	8	mounting	mount	VERB
gujaf-287	199	9	pressure	pressure	NOUN
gujaf-287	199	10	and	and	CCONJ
gujaf-287	199	11	regulatory	regulatory	ADJ
gujaf-287	199	12	scrutiny	scrutiny	NOUN
gujaf-287	199	13	to	to	PART
gujaf-287	199	14	integrate	integrate	VERB
gujaf-287	199	15	esg	esg	PROPN
gujaf-287	199	16	initiatives	initiative	NOUN
gujaf-287	199	17	into	into	ADP
gujaf-287	199	18	their	their	PRON
gujaf-287	199	19	business	business	NOUN
gujaf-287	199	20	strategies	strategy	NOUN
gujaf-287	199	21	.	.	PUNCT
gujaf-287	200	1	despite	despite	SCONJ
gujaf-287	200	2	this	this	PRON
gujaf-287	200	3	,	,	PUNCT
gujaf-287	200	4	few	few	ADJ
gujaf-287	200	5	studies	study	NOUN
gujaf-287	200	6	have	have	AUX
gujaf-287	200	7	established	establish	VERB
gujaf-287	200	8	the	the	DET
gujaf-287	200	9	correlation	correlation	NOUN
gujaf-287	200	10	between	between	ADP
gujaf-287	200	11	environmental	environmental	ADJ
gujaf-287	200	12	investment	investment	NOUN
gujaf-287	200	13	and	and	CCONJ
gujaf-287	200	14	financial	financial	ADJ
gujaf-287	200	15	performance	performance	NOUN
gujaf-287	200	16	among	among	ADP
gujaf-287	200	17	corporations	corporation	NOUN
gujaf-287	200	18	in	in	ADP
gujaf-287	200	19	environmentally	environmentally	ADV
gujaf-287	200	20	sensitive	sensitive	ADJ
gujaf-287	200	21	industries	industry	NOUN
gujaf-287	200	22	(	(	PUNCT
gujaf-287	200	23	garcia	garcia	PROPN
gujaf-287	200	24	&	&	CCONJ
gujaf-287	200	25	orsato	orsato	PROPN
gujaf-287	200	26	,	,	PUNCT
gujaf-287	200	27	2020	2020	NUM
gujaf-287	200	28	)	)	PUNCT
gujaf-287	200	29	.	.	PUNCT
gujaf-287	201	1	consequently	consequently	ADV
gujaf-287	201	2	,	,	PUNCT
gujaf-287	201	3	the	the	DET
gujaf-287	201	4	research	research	NOUN
gujaf-287	201	5	hypothesized	hypothesize	VERB
gujaf-287	201	6	that	that	SCONJ
gujaf-287	201	7	:	:	PUNCT
gujaf-287	201	8	h01	h01	NOUN
gujaf-287	201	9	:	:	PUNCT
gujaf-287	201	10	environmental	environmental	ADJ
gujaf-287	201	11	investment	investment	NOUN
gujaf-287	201	12	practices	practice	NOUN
gujaf-287	201	13	have	have	VERB
gujaf-287	201	14	no	no	DET
gujaf-287	201	15	significant	significant	ADJ
gujaf-287	201	16	effect	effect	NOUN
gujaf-287	201	17	on	on	ADP
gujaf-287	201	18	the	the	DET
gujaf-287	201	19	financial	financial	ADJ
gujaf-287	201	20	sustainability	sustainability	NOUN
gujaf-287	201	21	of	of	ADP
gujaf-287	201	22	nigerian	nigerian	ADJ
gujaf-287	201	23	energy	energy	NOUN
gujaf-287	201	24	companies	company	NOUN
gujaf-287	201	25	.	.	PUNCT
gujaf-287	202	1	xiao	xiao	PROPN
gujaf-287	202	2	,	,	PUNCT
gujaf-287	202	3	(	(	PUNCT
gujaf-287	202	4	2023	2023	NUM
gujaf-287	202	5	)	)	PUNCT
gujaf-287	202	6	employed	employ	VERB
gujaf-287	202	7	quantitative	quantitative	ADJ
gujaf-287	202	8	methodologies	methodology	NOUN
gujaf-287	202	9	to	to	PART
gujaf-287	202	10	explore	explore	VERB
gujaf-287	202	11	the	the	DET
gujaf-287	202	12	relationship	relationship	NOUN
gujaf-287	202	13	between	between	ADP
gujaf-287	202	14	esg	esg	PROPN
gujaf-287	202	15	and	and	CCONJ
gujaf-287	202	16	performance	performance	NOUN
gujaf-287	202	17	systems	system	NOUN
gujaf-287	202	18	,	,	PUNCT
gujaf-287	202	19	finding	find	VERB
gujaf-287	202	20	a	a	DET
gujaf-287	202	21	positive	positive	ADJ
gujaf-287	202	22	correlation	correlation	NOUN
gujaf-287	202	23	between	between	ADP
gujaf-287	202	24	the	the	DET
gujaf-287	202	25	variables	variable	NOUN
gujaf-287	202	26	,	,	PUNCT
gujaf-287	202	27	with	with	ADP
gujaf-287	202	28	gender	gender	NOUN
gujaf-287	202	29	diversity	diversity	NOUN
gujaf-287	202	30	moderating	moderate	VERB
gujaf-287	202	31	their	their	PRON
gujaf-287	202	32	connection	connection	NOUN
gujaf-287	202	33	in	in	ADP
gujaf-287	202	34	the	the	DET
gujaf-287	202	35	indonesian	indonesian	ADJ
gujaf-287	202	36	and	and	CCONJ
gujaf-287	202	37	chinese	chinese	ADJ
gujaf-287	202	38	contexts	contexts	NOUN
gujaf-287	202	39	,	,	PUNCT
gujaf-287	202	40	respectively	respectively	ADV
gujaf-287	202	41	.	.	PUNCT
gujaf-287	203	1	şeker	şeker	PROPN
gujaf-287	203	2	and	and	CCONJ
gujaf-287	203	3	gungor	gungor	PROPN
gujaf-287	203	4	's	's	PART
gujaf-287	203	5	(	(	PUNCT
gujaf-287	203	6	2022	2022	NUM
gujaf-287	203	7	)	)	PUNCT
gujaf-287	203	8	study	study	NOUN
gujaf-287	203	9	,	,	PUNCT
gujaf-287	203	10	however	however	ADV
gujaf-287	203	11	,	,	PUNCT
gujaf-287	203	12	challenges	challenge	VERB
gujaf-287	203	13	this	this	DET
gujaf-287	203	14	narrative	narrative	NOUN
gujaf-287	203	15	,	,	PUNCT
gujaf-287	203	16	as	as	SCONJ
gujaf-287	203	17	they	they	PRON
gujaf-287	203	18	find	find	VERB
gujaf-287	203	19	no	no	DET
gujaf-287	203	20	significant	significant	ADJ
gujaf-287	203	21	impact	impact	NOUN
gujaf-287	203	22	of	of	ADP
gujaf-287	203	23	esg	esg	NOUN
gujaf-287	203	24	performance	performance	NOUN
gujaf-287	203	25	on	on	ADP
gujaf-287	203	26	financial	financial	ADJ
gujaf-287	203	27	performance	performance	NOUN
gujaf-287	203	28	in	in	ADP
gujaf-287	203	29	the	the	DET
gujaf-287	203	30	utilities	utility	NOUN
gujaf-287	203	31	sector	sector	NOUN
gujaf-287	203	32	globally	globally	ADV
gujaf-287	203	33	.	.	PUNCT
gujaf-287	204	1	additionally	additionally	ADV
gujaf-287	204	2	,	,	PUNCT
gujaf-287	204	3	zioło	zioło	PROPN
gujaf-287	204	4	,	,	PUNCT
gujaf-287	204	5	bąk	bąk	PROPN
gujaf-287	204	6	,	,	PUNCT
gujaf-287	204	7	and	and	CCONJ
gujaf-287	204	8	spoz	spoz	VERB
gujaf-287	204	9	,	,	PUNCT
gujaf-287	204	10	(	(	PUNCT
gujaf-287	204	11	2023	2023	NUM
gujaf-287	204	12	)	)	PUNCT
gujaf-287	204	13	emphasizes	emphasize	VERB
gujaf-287	204	14	the	the	DET
gujaf-287	204	15	importance	importance	NOUN
gujaf-287	204	16	of	of	ADP
gujaf-287	204	17	integrating	integrate	VERB
gujaf-287	204	18	esg	esg	PROPN
gujaf-287	204	19	risks	risk	NOUN
gujaf-287	204	20	into	into	ADP
gujaf-287	204	21	business	business	NOUN
gujaf-287	204	22	models	model	NOUN
gujaf-287	204	23	,	,	PUNCT
gujaf-287	204	24	particularly	particularly	ADV
gujaf-287	204	25	in	in	ADP
gujaf-287	204	26	the	the	DET
gujaf-287	204	27	energy	energy	NOUN
gujaf-287	204	28	sector	sector	NOUN
gujaf-287	204	29	,	,	PUNCT
gujaf-287	204	30	highlighting	highlight	VERB
gujaf-287	204	31	geographical	geographical	ADJ
gujaf-287	204	32	and	and	CCONJ
gujaf-287	204	33	sectoral	sectoral	ADJ
gujaf-287	204	34	differences	difference	NOUN
gujaf-287	204	35	in	in	ADP
gujaf-287	204	36	this	this	DET
gujaf-287	204	37	integration	integration	NOUN
gujaf-287	204	38	.	.	PUNCT
gujaf-287	205	1	deb	deb	PROPN
gujaf-287	205	2	et	et	PROPN
gujaf-287	205	3	al	al	PROPN
gujaf-287	205	4	.	.	PROPN
gujaf-287	205	5	,	,	PUNCT
gujaf-287	205	6	(	(	PUNCT
gujaf-287	205	7	2022	2022	NUM
gujaf-287	205	8	)	)	PUNCT
gujaf-287	205	9	focus	focus	NOUN
gujaf-287	205	10	on	on	ADP
gujaf-287	205	11	the	the	DET
gujaf-287	205	12	indian	indian	ADJ
gujaf-287	205	13	context	context	NOUN
gujaf-287	205	14	by	by	ADP
gujaf-287	205	15	analyzing	analyze	VERB
gujaf-287	205	16	the	the	DET
gujaf-287	205	17	impact	impact	NOUN
gujaf-287	205	18	of	of	ADP
gujaf-287	205	19	csr	csr	NOUN
gujaf-287	205	20	on	on	ADP
gujaf-287	205	21	the	the	DET
gujaf-287	205	22	efficiency	efficiency	NOUN
gujaf-287	205	23	of	of	ADP
gujaf-287	205	24	companies	company	NOUN
gujaf-287	205	25	listed	list	VERB
gujaf-287	205	26	on	on	ADP
gujaf-287	205	27	the	the	DET
gujaf-287	205	28	bombay	bombay	PROPN
gujaf-287	205	29	stock	stock	PROPN
gujaf-287	205	30	exchange	exchange	PROPN
gujaf-287	205	31	(	(	PUNCT
gujaf-287	205	32	bse	bse	PROPN
gujaf-287	205	33	)	)	PUNCT
gujaf-287	205	34	.	.	PUNCT
gujaf-287	206	1	their	their	PRON
gujaf-287	206	2	findings	finding	NOUN
gujaf-287	206	3	suggest	suggest	VERB
gujaf-287	206	4	a	a	DET
gujaf-287	206	5	positive	positive	ADJ
gujaf-287	206	6	correlation	correlation	NOUN
gujaf-287	206	7	between	between	ADP
gujaf-287	206	8	csr	csr	NOUN
gujaf-287	206	9	and	and	CCONJ
gujaf-287	206	10	market	market	NOUN
gujaf-287	206	11	efficiency	efficiency	NOUN
gujaf-287	206	12	,	,	PUNCT
gujaf-287	206	13	offering	offer	VERB
gujaf-287	206	14	insights	insight	NOUN
gujaf-287	206	15	for	for	ADP
gujaf-287	206	16	stakeholders	stakeholder	NOUN
gujaf-287	206	17	and	and	CCONJ
gujaf-287	206	18	policymakers	policymaker	NOUN
gujaf-287	206	19	.	.	PUNCT
gujaf-287	207	1	velte	velte	NOUN
gujaf-287	207	2	,	,	PUNCT
gujaf-287	207	3	(	(	PUNCT
gujaf-287	207	4	2017	2017	NUM
gujaf-287	207	5	)	)	PUNCT
gujaf-287	207	6	demonstrated	demonstrate	VERB
gujaf-287	207	7	that	that	SCONJ
gujaf-287	207	8	esg	esg	PROPN
gujaf-287	207	9	factors	factor	NOUN
gujaf-287	207	10	positively	positively	ADV
gujaf-287	207	11	impact	impact	VERB
gujaf-287	207	12	firm	firm	ADJ
gujaf-287	207	13	value	value	NOUN
gujaf-287	207	14	(	(	PUNCT
gujaf-287	207	15	tobin	tobin	NOUN
gujaf-287	207	16	's	's	PART
gujaf-287	207	17	q	q	NOUN
gujaf-287	207	18	)	)	PUNCT
gujaf-287	207	19	and	and	CCONJ
gujaf-287	207	20	profitability	profitability	NOUN
gujaf-287	207	21	(	(	PUNCT
gujaf-287	207	22	return	return	VERB
gujaf-287	207	23	on	on	ADP
gujaf-287	207	24	assets	asset	NOUN
gujaf-287	207	25	)	)	PUNCT
gujaf-287	207	26	for	for	ADP
gujaf-287	207	27	german	german	ADJ
gujaf-287	207	28	firms	firm	NOUN
gujaf-287	207	29	.	.	PUNCT
gujaf-287	208	1	the	the	DET
gujaf-287	208	2	study	study	NOUN
gujaf-287	208	3	also	also	ADV
gujaf-287	208	4	found	find	VERB
gujaf-287	208	5	that	that	SCONJ
gujaf-287	208	6	governance	governance	NOUN
gujaf-287	208	7	significantly	significantly	ADV
gujaf-287	208	8	affects	affect	VERB
gujaf-287	208	9	financial	financial	ADJ
gujaf-287	208	10	performance	performance	NOUN
gujaf-287	208	11	.	.	PUNCT
gujaf-287	209	1	yoon	yoon	PROPN
gujaf-287	209	2	et	et	PROPN
gujaf-287	209	3	al	al	PROPN
gujaf-287	209	4	.	.	PROPN
gujaf-287	209	5	,	,	PUNCT
gujaf-287	209	6	(	(	PUNCT
gujaf-287	209	7	2018	2018	NUM
gujaf-287	209	8	)	)	PUNCT
gujaf-287	209	9	investigated	investigate	VERB
gujaf-287	209	10	the	the	DET
gujaf-287	209	11	relationship	relationship	NOUN
gujaf-287	209	12	between	between	ADP
gujaf-287	209	13	esg	esg	NOUN
gujaf-287	209	14	ratings	rating	NOUN
gujaf-287	209	15	and	and	CCONJ
gujaf-287	209	16	market	market	NOUN
gujaf-287	209	17	value	value	NOUN
gujaf-287	209	18	in	in	ADP
gujaf-287	209	19	korea	korea	PROPN
gujaf-287	209	20	,	,	PUNCT
gujaf-287	209	21	showing	show	VERB
gujaf-287	209	22	that	that	SCONJ
gujaf-287	209	23	csr	csr	NOUN
gujaf-287	209	24	initiatives	initiative	NOUN
gujaf-287	209	25	have	have	VERB
gujaf-287	209	26	a	a	DET
gujaf-287	209	27	favourable	favourable	ADJ
gujaf-287	209	28	and	and	CCONJ
gujaf-287	209	29	significant	significant	ADJ
gujaf-287	209	30	effect	effect	NOUN
gujaf-287	209	31	on	on	ADP
gujaf-287	209	32	firm	firm	ADJ
gujaf-287	209	33	market	market	NOUN
gujaf-287	209	34	value	value	NOUN
gujaf-287	209	35	,	,	PUNCT
gujaf-287	209	36	albeit	albeit	SCONJ
gujaf-287	209	37	with	with	ADP
gujaf-287	209	38	variations	variation	NOUN
gujaf-287	209	39	based	base	VERB
gujaf-287	209	40	on	on	ADP
gujaf-287	209	41	firm	firm	ADJ
gujaf-287	209	42	characteristics	characteristic	NOUN
gujaf-287	209	43	.	.	PUNCT
gujaf-287	210	1	zhao	zhao	PROPN
gujaf-287	210	2	et	et	PROPN
gujaf-287	210	3	al	al	PROPN
gujaf-287	210	4	.	.	PROPN
gujaf-287	210	5	,	,	PUNCT
gujaf-287	210	6	(	(	PUNCT
gujaf-287	210	7	2018	2018	NUM
gujaf-287	210	8	)	)	PUNCT
gujaf-287	210	9	reviewed	review	VERB
gujaf-287	210	10	china	china	PROPN
gujaf-287	210	11	's	's	PART
gujaf-287	210	12	listed	list	VERB
gujaf-287	210	13	energy	energy	NOUN
gujaf-287	210	14	enterprises	enterprise	NOUN
gujaf-287	210	15	and	and	CCONJ
gujaf-287	210	16	found	find	VERB
gujaf-287	210	17	that	that	SCONJ
gujaf-287	210	18	higher	high	ADJ
gujaf-287	210	19	esg	esg	NOUN
gujaf-287	210	20	performance	performance	NOUN
gujaf-287	210	21	can	can	AUX
gujaf-287	210	22	boost	boost	VERB
gujaf-287	210	23	their	their	PRON
gujaf-287	210	24	financial	financial	ADJ
gujaf-287	210	25	performance	performance	NOUN
gujaf-287	210	26	.	.	PUNCT
gujaf-287	211	1	dalal	dalal	PROPN
gujaf-287	211	2	and	and	CCONJ
gujaf-287	211	3	thaker	thaker	NOUN
gujaf-287	211	4	,	,	PUNCT
gujaf-287	211	5	(	(	PUNCT
gujaf-287	211	6	2019	2019	NUM
gujaf-287	211	7	)	)	PUNCT
gujaf-287	211	8	gusau	gusau	ADJ
gujaf-287	211	9	journal	journal	NOUN
gujaf-287	211	10	of	of	ADP
gujaf-287	211	11	accounting	accounting	NOUN
gujaf-287	211	12	and	and	CCONJ
gujaf-287	211	13	finance	finance	NOUN
gujaf-287	211	14	,	,	PUNCT
gujaf-287	211	15	vol	vol	NOUN
gujaf-287	211	16	.	.	PROPN
gujaf-287	211	17	5	5	NUM
gujaf-287	211	18	,	,	PUNCT
gujaf-287	211	19	issue	issue	NOUN
gujaf-287	211	20	1	1	NUM
gujaf-287	211	21	,	,	PUNCT
gujaf-287	211	22	april	april	PROPN
gujaf-287	211	23	,	,	PUNCT
gujaf-287	211	24	2024	2024	NUM
gujaf-287	211	25	288	288	NUM
gujaf-287	211	26	studied	study	VERB
gujaf-287	211	27	65	65	NUM
gujaf-287	211	28	indian	indian	ADJ
gujaf-287	211	29	enterprises	enterprise	NOUN
gujaf-287	211	30	from	from	ADP
gujaf-287	211	31	2015	2015	NUM
gujaf-287	211	32	to	to	ADP
gujaf-287	211	33	2017	2017	NUM
gujaf-287	211	34	,	,	PUNCT
gujaf-287	211	35	revealing	reveal	VERB
gujaf-287	211	36	a	a	DET
gujaf-287	211	37	positive	positive	ADJ
gujaf-287	211	38	impact	impact	NOUN
gujaf-287	211	39	of	of	ADP
gujaf-287	211	40	esg	esg	PROPN
gujaf-287	211	41	scores	score	NOUN
gujaf-287	211	42	on	on	ADP
gujaf-287	211	43	financial	financial	ADJ
gujaf-287	211	44	success	success	NOUN
gujaf-287	211	45	.	.	PUNCT
gujaf-287	212	1	fatemi	fatemi	PROPN
gujaf-287	212	2	et	et	PROPN
gujaf-287	212	3	al	al	PROPN
gujaf-287	212	4	.	.	PROPN
gujaf-287	212	5	,	,	PUNCT
gujaf-287	212	6	(	(	PUNCT
gujaf-287	212	7	2018	2018	NUM
gujaf-287	212	8	)	)	PUNCT
gujaf-287	212	9	analyzed	analyze	VERB
gujaf-287	212	10	us	us	PROPN
gujaf-287	212	11	companies	company	NOUN
gujaf-287	212	12	from	from	ADP
gujaf-287	212	13	2006	2006	NUM
gujaf-287	212	14	to	to	ADP
gujaf-287	212	15	2011	2011	NUM
gujaf-287	212	16	,	,	PUNCT
gujaf-287	212	17	concluding	conclude	VERB
gujaf-287	212	18	that	that	SCONJ
gujaf-287	212	19	strong	strong	ADJ
gujaf-287	212	20	esg	esg	NOUN
gujaf-287	212	21	activities	activity	NOUN
gujaf-287	212	22	and	and	CCONJ
gujaf-287	212	23	reporting	report	VERB
gujaf-287	212	24	enhance	enhance	NOUN
gujaf-287	212	25	firm	firm	ADJ
gujaf-287	212	26	value	value	NOUN
gujaf-287	212	27	,	,	PUNCT
gujaf-287	212	28	with	with	ADP
gujaf-287	212	29	reporting	report	VERB
gujaf-287	212	30	moderating	moderate	VERB
gujaf-287	212	31	valuation	valuation	NOUN
gujaf-287	212	32	by	by	ADP
gujaf-287	212	33	reducing	reduce	VERB
gujaf-287	212	34	the	the	DET
gujaf-287	212	35	impact	impact	NOUN
gujaf-287	212	36	of	of	ADP
gujaf-287	212	37	deficiencies	deficiency	NOUN
gujaf-287	212	38	and	and	CCONJ
gujaf-287	212	39	amplifying	amplifying	ADJ
gujaf-287	212	40	strengths	strength	NOUN
gujaf-287	212	41	.	.	PUNCT
gujaf-287	213	1	xie	xie	PROPN
gujaf-287	213	2	et	et	PROPN
gujaf-287	213	3	al	al	PROPN
gujaf-287	213	4	.	.	PROPN
gujaf-287	213	5	,	,	PUNCT
gujaf-287	213	6	(	(	PUNCT
gujaf-287	213	7	2019	2019	NUM
gujaf-287	213	8	)	)	PUNCT
gujaf-287	213	9	focused	focus	VERB
gujaf-287	213	10	on	on	ADP
gujaf-287	213	11	specific	specific	ADJ
gujaf-287	213	12	esg	esg	NOUN
gujaf-287	213	13	initiatives	initiative	NOUN
gujaf-287	213	14	and	and	CCONJ
gujaf-287	213	15	the	the	DET
gujaf-287	213	16	financial	financial	ADJ
gujaf-287	213	17	performance	performance	NOUN
gujaf-287	213	18	of	of	ADP
gujaf-287	213	19	a	a	DET
gujaf-287	213	20	large	large	ADJ
gujaf-287	213	21	sample	sample	NOUN
gujaf-287	213	22	of	of	ADP
gujaf-287	213	23	global	global	ADJ
gujaf-287	213	24	firms	firm	NOUN
gujaf-287	213	25	,	,	PUNCT
gujaf-287	213	26	finding	find	VERB
gujaf-287	213	27	a	a	DET
gujaf-287	213	28	positive	positive	ADJ
gujaf-287	213	29	association	association	NOUN
gujaf-287	213	30	between	between	ADP
gujaf-287	213	31	most	most	ADJ
gujaf-287	213	32	esg	esg	NOUN
gujaf-287	213	33	initiatives	initiative	NOUN
gujaf-287	213	34	and	and	CCONJ
gujaf-287	213	35	financial	financial	ADJ
gujaf-287	213	36	performance	performance	NOUN
gujaf-287	213	37	.	.	PUNCT
gujaf-287	214	1	bhaskaran	bhaskaran	NOUN
gujaf-287	214	2	et	et	PROPN
gujaf-287	214	3	al	al	PROPN
gujaf-287	214	4	.	.	PROPN
gujaf-287	214	5	,	,	PUNCT
gujaf-287	214	6	(	(	PUNCT
gujaf-287	214	7	2020	2020	NUM
gujaf-287	214	8	)	)	PUNCT
gujaf-287	214	9	reviewed	review	VERB
gujaf-287	214	10	4887	4887	NUM
gujaf-287	214	11	firms	firm	NOUN
gujaf-287	214	12	from	from	ADP
gujaf-287	214	13	2014	2014	NUM
gujaf-287	214	14	to	to	ADP
gujaf-287	214	15	2018	2018	NUM
gujaf-287	214	16	,	,	PUNCT
gujaf-287	214	17	indicating	indicate	VERB
gujaf-287	214	18	that	that	SCONJ
gujaf-287	214	19	firms	firm	NOUN
gujaf-287	214	20	excelling	excel	VERB
gujaf-287	214	21	in	in	ADP
gujaf-287	214	22	environmental	environmental	ADJ
gujaf-287	214	23	,	,	PUNCT
gujaf-287	214	24	governance	governance	NOUN
gujaf-287	214	25	,	,	PUNCT
gujaf-287	214	26	and	and	CCONJ
gujaf-287	214	27	social	social	ADJ
gujaf-287	214	28	aspects	aspect	NOUN
gujaf-287	214	29	tend	tend	VERB
gujaf-287	214	30	to	to	PART
gujaf-287	214	31	create	create	VERB
gujaf-287	214	32	more	more	ADJ
gujaf-287	214	33	market	market	NOUN
gujaf-287	214	34	value	value	NOUN
gujaf-287	214	35	.	.	PUNCT
gujaf-287	215	1	similarly	similarly	ADV
gujaf-287	215	2	,	,	PUNCT
gujaf-287	215	3	de	de	PROPN
gujaf-287	215	4	-	-	NOUN
gujaf-287	215	5	lucia	lucia	PROPN
gujaf-287	215	6	et	et	PROPN
gujaf-287	215	7	al	al	PROPN
gujaf-287	215	8	.	.	PROPN
gujaf-287	216	1	(	(	PUNCT
gujaf-287	216	2	2020	2020	NUM
gujaf-287	216	3	)	)	PUNCT
gujaf-287	216	4	investigated	investigate	VERB
gujaf-287	216	5	1038	1038	NUM
gujaf-287	216	6	public	public	ADJ
gujaf-287	216	7	companies	company	NOUN
gujaf-287	216	8	across	across	ADP
gujaf-287	216	9	22	22	NUM
gujaf-287	216	10	european	european	ADJ
gujaf-287	216	11	countries	country	NOUN
gujaf-287	216	12	from	from	ADP
gujaf-287	216	13	2018	2018	NUM
gujaf-287	216	14	to	to	ADP
gujaf-287	216	15	2019	2019	NUM
gujaf-287	216	16	,	,	PUNCT
gujaf-287	216	17	finding	find	VERB
gujaf-287	216	18	a	a	DET
gujaf-287	216	19	positive	positive	ADJ
gujaf-287	216	20	association	association	NOUN
gujaf-287	216	21	between	between	ADP
gujaf-287	216	22	esg	esg	PROPN
gujaf-287	216	23	variables	variable	NOUN
gujaf-287	216	24	and	and	CCONJ
gujaf-287	216	25	financial	financial	ADJ
gujaf-287	216	26	performance	performance	NOUN
gujaf-287	216	27	(	(	PUNCT
gujaf-287	216	28	roe	roe	NOUN
gujaf-287	216	29	and	and	CCONJ
gujaf-287	216	30	roa	roa	PROPN
gujaf-287	216	31	)	)	PUNCT
gujaf-287	216	32	.	.	PUNCT
gujaf-287	217	1	naeem	naeem	PROPN
gujaf-287	217	2	et	et	PROPN
gujaf-287	217	3	al	al	PROPN
gujaf-287	217	4	.	.	PROPN
gujaf-287	217	5	,	,	PUNCT
gujaf-287	217	6	(	(	PUNCT
gujaf-287	217	7	2022	2022	NUM
gujaf-287	217	8	)	)	PUNCT
gujaf-287	217	9	examined	examine	VERB
gujaf-287	217	10	1042	1042	NUM
gujaf-287	217	11	companies	company	NOUN
gujaf-287	217	12	from	from	ADP
gujaf-287	217	13	emerging	emerge	VERB
gujaf-287	217	14	countries	country	NOUN
gujaf-287	217	15	from	from	ADP
gujaf-287	217	16	2010	2010	NUM
gujaf-287	217	17	to	to	ADP
gujaf-287	217	18	2019	2019	NUM
gujaf-287	217	19	,	,	PUNCT
gujaf-287	217	20	revealing	reveal	VERB
gujaf-287	217	21	that	that	SCONJ
gujaf-287	217	22	both	both	CCONJ
gujaf-287	217	23	individual	individual	ADJ
gujaf-287	217	24	and	and	CCONJ
gujaf-287	217	25	combined	combined	ADJ
gujaf-287	217	26	esg	esg	PROPN
gujaf-287	217	27	scores	score	NOUN
gujaf-287	217	28	have	have	VERB
gujaf-287	217	29	a	a	DET
gujaf-287	217	30	positive	positive	ADJ
gujaf-287	217	31	and	and	CCONJ
gujaf-287	217	32	significant	significant	ADJ
gujaf-287	217	33	association	association	NOUN
gujaf-287	217	34	with	with	ADP
gujaf-287	217	35	firm	firm	ADJ
gujaf-287	217	36	value	value	NOUN
gujaf-287	217	37	(	(	PUNCT
gujaf-287	217	38	tobin	tobin	NOUN
gujaf-287	217	39	's	's	PART
gujaf-287	217	40	q	q	NOUN
gujaf-287	217	41	)	)	PUNCT
gujaf-287	217	42	and	and	CCONJ
gujaf-287	217	43	profitability	profitability	NOUN
gujaf-287	217	44	(	(	PUNCT
gujaf-287	217	45	roa	roa	NOUN
gujaf-287	217	46	)	)	PUNCT
gujaf-287	217	47	.	.	PUNCT
gujaf-287	218	1	consequently	consequently	ADV
gujaf-287	218	2	,	,	PUNCT
gujaf-287	218	3	the	the	DET
gujaf-287	218	4	research	research	NOUN
gujaf-287	218	5	intends	intend	VERB
gujaf-287	218	6	to	to	PART
gujaf-287	218	7	fill	fill	VERB
gujaf-287	218	8	the	the	DET
gujaf-287	218	9	industry	industry	NOUN
gujaf-287	218	10	gap	gap	NOUN
gujaf-287	218	11	by	by	ADP
gujaf-287	218	12	testing	test	VERB
gujaf-287	218	13	the	the	DET
gujaf-287	218	14	below	below	ADJ
gujaf-287	218	15	hypothesis	hypothesis	NOUN
gujaf-287	218	16	:	:	PUNCT
gujaf-287	218	17	h02	h02	NOUN
gujaf-287	218	18	:	:	PUNCT
gujaf-287	218	19	social	social	ADJ
gujaf-287	218	20	investment	investment	NOUN
gujaf-287	218	21	practices	practice	NOUN
gujaf-287	218	22	have	have	VERB
gujaf-287	218	23	no	no	DET
gujaf-287	218	24	significant	significant	ADJ
gujaf-287	218	25	effect	effect	NOUN
gujaf-287	218	26	on	on	ADP
gujaf-287	218	27	the	the	DET
gujaf-287	218	28	financial	financial	ADJ
gujaf-287	218	29	sustainability	sustainability	NOUN
gujaf-287	218	30	of	of	ADP
gujaf-287	218	31	nigerian	nigerian	ADJ
gujaf-287	218	32	energy	energy	NOUN
gujaf-287	218	33	companies	company	NOUN
gujaf-287	218	34	.	.	PUNCT
gujaf-287	219	1	chairani	chairani	NOUN
gujaf-287	219	2	and	and	CCONJ
gujaf-287	219	3	siregar	siregar	NOUN
gujaf-287	219	4	,	,	PUNCT
gujaf-287	219	5	(	(	PUNCT
gujaf-287	219	6	2021	2021	NUM
gujaf-287	219	7	)	)	PUNCT
gujaf-287	219	8	examined	examine	VERB
gujaf-287	219	9	listed	list	VERB
gujaf-287	219	10	firms	firm	NOUN
gujaf-287	219	11	in	in	ADP
gujaf-287	219	12	the	the	DET
gujaf-287	219	13	asean	asean	ADJ
gujaf-287	219	14	region	region	NOUN
gujaf-287	219	15	(	(	PUNCT
gujaf-287	219	16	indonesia	indonesia	PROPN
gujaf-287	219	17	,	,	PUNCT
gujaf-287	219	18	malaysia	malaysia	PROPN
gujaf-287	219	19	,	,	PUNCT
gujaf-287	219	20	the	the	DET
gujaf-287	219	21	philippines	philippine	NOUN
gujaf-287	219	22	,	,	PUNCT
gujaf-287	219	23	singapore	singapore	PROPN
gujaf-287	219	24	,	,	PUNCT
gujaf-287	219	25	and	and	CCONJ
gujaf-287	219	26	thailand	thailand	PROPN
gujaf-287	219	27	)	)	PUNCT
gujaf-287	219	28	from	from	ADP
gujaf-287	219	29	2014	2014	NUM
gujaf-287	219	30	to	to	ADP
gujaf-287	219	31	2018	2018	NUM
gujaf-287	219	32	.	.	PUNCT
gujaf-287	220	1	their	their	PRON
gujaf-287	220	2	study	study	NOUN
gujaf-287	220	3	discovered	discover	VERB
gujaf-287	220	4	that	that	SCONJ
gujaf-287	220	5	esg	esg	PROPN
gujaf-287	220	6	practices	practice	NOUN
gujaf-287	220	7	enhance	enhance	VERB
gujaf-287	220	8	the	the	DET
gujaf-287	220	9	impact	impact	NOUN
gujaf-287	220	10	of	of	ADP
gujaf-287	220	11	enterprise	enterprise	NOUN
gujaf-287	220	12	risk	risk	NOUN
gujaf-287	220	13	management	management	NOUN
gujaf-287	220	14	(	(	PUNCT
gujaf-287	220	15	erm	erm	PROPN
gujaf-287	220	16	)	)	PUNCT
gujaf-287	220	17	on	on	ADP
gujaf-287	220	18	firm	firm	ADJ
gujaf-287	220	19	value	value	NOUN
gujaf-287	220	20	.	.	PUNCT
gujaf-287	221	1	additionally	additionally	ADV
gujaf-287	221	2	,	,	PUNCT
gujaf-287	221	3	erm	erm	PROPN
gujaf-287	221	4	was	be	AUX
gujaf-287	221	5	found	find	VERB
gujaf-287	221	6	to	to	PART
gujaf-287	221	7	have	have	VERB
gujaf-287	221	8	a	a	DET
gujaf-287	221	9	positive	positive	ADJ
gujaf-287	221	10	relationship	relationship	NOUN
gujaf-287	221	11	with	with	ADP
gujaf-287	221	12	both	both	CCONJ
gujaf-287	221	13	firm	firm	ADJ
gujaf-287	221	14	value	value	NOUN
gujaf-287	221	15	and	and	CCONJ
gujaf-287	221	16	profitability	profitability	NOUN
gujaf-287	221	17	.	.	PUNCT
gujaf-287	222	1	li	li	PROPN
gujaf-287	222	2	et	et	PROPN
gujaf-287	222	3	al	al	PROPN
gujaf-287	222	4	.	.	PROPN
gujaf-287	222	5	,	,	PUNCT
gujaf-287	222	6	(	(	PUNCT
gujaf-287	222	7	2018	2018	NUM
gujaf-287	222	8	)	)	PUNCT
gujaf-287	222	9	analyzed	analyze	VERB
gujaf-287	222	10	a	a	DET
gujaf-287	222	11	crosssectional	crosssectional	ADJ
gujaf-287	222	12	dataset	dataset	NOUN
gujaf-287	222	13	of	of	ADP
gujaf-287	222	14	367	367	NUM
gujaf-287	222	15	ftse	ftse	NOUN
gujaf-287	222	16	-	-	PUNCT
gujaf-287	222	17	listed	list	VERB
gujaf-287	222	18	companies	company	NOUN
gujaf-287	222	19	between	between	ADP
gujaf-287	222	20	2004	2004	NUM
gujaf-287	222	21	and	and	CCONJ
gujaf-287	222	22	2013	2013	NUM
gujaf-287	222	23	to	to	PART
gujaf-287	222	24	investigate	investigate	VERB
gujaf-287	222	25	the	the	DET
gujaf-287	222	26	effect	effect	NOUN
gujaf-287	222	27	of	of	ADP
gujaf-287	222	28	esg	esg	PROPN
gujaf-287	222	29	reporting	report	VERB
gujaf-287	222	30	on	on	ADP
gujaf-287	222	31	firm	firm	ADJ
gujaf-287	222	32	value	value	NOUN
gujaf-287	222	33	.	.	PUNCT
gujaf-287	223	1	they	they	PRON
gujaf-287	223	2	found	find	VERB
gujaf-287	223	3	a	a	DET
gujaf-287	223	4	significant	significant	ADJ
gujaf-287	223	5	positive	positive	ADJ
gujaf-287	223	6	relationship	relationship	NOUN
gujaf-287	223	7	between	between	ADP
gujaf-287	223	8	the	the	DET
gujaf-287	223	9	level	level	NOUN
gujaf-287	223	10	of	of	ADP
gujaf-287	223	11	esg	esg	NOUN
gujaf-287	223	12	reporting	reporting	NOUN
gujaf-287	223	13	and	and	CCONJ
gujaf-287	223	14	firm	firm	ADJ
gujaf-287	223	15	value	value	NOUN
gujaf-287	223	16	,	,	PUNCT
gujaf-287	223	17	indicating	indicate	VERB
gujaf-287	223	18	that	that	SCONJ
gujaf-287	223	19	stakeholder	stakeholder	NOUN
gujaf-287	223	20	trust	trust	NOUN
gujaf-287	223	21	and	and	CCONJ
gujaf-287	223	22	accountability	accountability	NOUN
gujaf-287	223	23	positively	positively	ADV
gujaf-287	223	24	influence	influence	NOUN
gujaf-287	223	25	firm	firm	ADJ
gujaf-287	223	26	value	value	NOUN
gujaf-287	223	27	.	.	PUNCT
gujaf-287	224	1	ahmad	ahmad	PROPN
gujaf-287	224	2	et	et	PROPN
gujaf-287	224	3	al	al	PROPN
gujaf-287	224	4	.	.	PROPN
gujaf-287	224	5	,	,	PUNCT
gujaf-287	224	6	(	(	PUNCT
gujaf-287	224	7	2021	2021	NUM
gujaf-287	224	8	)	)	PUNCT
gujaf-287	224	9	studied	study	VERB
gujaf-287	224	10	the	the	DET
gujaf-287	224	11	impact	impact	NOUN
gujaf-287	224	12	of	of	ADP
gujaf-287	224	13	esg	esg	NOUN
gujaf-287	224	14	factors	factor	NOUN
gujaf-287	224	15	on	on	ADP
gujaf-287	224	16	the	the	DET
gujaf-287	224	17	financial	financial	ADJ
gujaf-287	224	18	performance	performance	NOUN
gujaf-287	224	19	of	of	ADP
gujaf-287	224	20	351	351	NUM
gujaf-287	224	21	ftse350	ftse350	PROPN
gujaf-287	224	22	companies	company	NOUN
gujaf-287	224	23	from	from	ADP
gujaf-287	224	24	2002	2002	NUM
gujaf-287	224	25	to	to	ADP
gujaf-287	224	26	2018	2018	NUM
gujaf-287	224	27	.	.	PUNCT
gujaf-287	225	1	their	their	PRON
gujaf-287	225	2	findings	finding	NOUN
gujaf-287	225	3	suggest	suggest	VERB
gujaf-287	225	4	that	that	SCONJ
gujaf-287	225	5	the	the	DET
gujaf-287	225	6	overall	overall	ADJ
gujaf-287	225	7	esg	esg	PROPN
gujaf-287	225	8	score	score	NOUN
gujaf-287	225	9	significantly	significantly	ADV
gujaf-287	225	10	and	and	CCONJ
gujaf-287	225	11	positively	positively	ADV
gujaf-287	225	12	affects	affect	VERB
gujaf-287	225	13	the	the	DET
gujaf-287	225	14	financial	financial	ADJ
gujaf-287	225	15	performance	performance	NOUN
gujaf-287	225	16	of	of	ADP
gujaf-287	225	17	companies	company	NOUN
gujaf-287	225	18	.	.	PUNCT
gujaf-287	226	1	however	however	ADV
gujaf-287	226	2	,	,	PUNCT
gujaf-287	226	3	the	the	DET
gujaf-287	226	4	individual	individual	ADJ
gujaf-287	226	5	esg	esg	PROPN
gujaf-287	226	6	performances	performance	NOUN
gujaf-287	226	7	yielded	yield	VERB
gujaf-287	226	8	mixed	mixed	ADJ
gujaf-287	226	9	results	result	NOUN
gujaf-287	226	10	.	.	PUNCT
gujaf-287	227	1	abdi	abdi	PROPN
gujaf-287	227	2	et	et	PROPN
gujaf-287	227	3	al	al	PROPN
gujaf-287	227	4	.	.	PROPN
gujaf-287	227	5	,	,	PUNCT
gujaf-287	227	6	(	(	PUNCT
gujaf-287	227	7	2022	2022	NUM
gujaf-287	227	8	)	)	PUNCT
gujaf-287	227	9	assessed	assess	VERB
gujaf-287	227	10	the	the	DET
gujaf-287	227	11	effect	effect	NOUN
gujaf-287	227	12	of	of	ADP
gujaf-287	227	13	esg	esg	PROPN
gujaf-287	227	14	scores	score	NOUN
gujaf-287	227	15	on	on	ADP
gujaf-287	227	16	firm	firm	ADJ
gujaf-287	227	17	value	value	NOUN
gujaf-287	227	18	and	and	CCONJ
gujaf-287	227	19	profitability	profitability	NOUN
gujaf-287	227	20	in	in	ADP
gujaf-287	227	21	the	the	DET
gujaf-287	227	22	aviation	aviation	NOUN
gujaf-287	227	23	industry	industry	NOUN
gujaf-287	227	24	,	,	PUNCT
gujaf-287	227	25	analyzing	analyze	VERB
gujaf-287	227	26	38	38	NUM
gujaf-287	227	27	airlines	airline	NOUN
gujaf-287	227	28	from	from	ADP
gujaf-287	227	29	2009	2009	NUM
gujaf-287	227	30	to	to	ADP
gujaf-287	227	31	2019	2019	NUM
gujaf-287	227	32	.	.	PUNCT
gujaf-287	228	1	they	they	PRON
gujaf-287	228	2	found	find	VERB
gujaf-287	228	3	that	that	SCONJ
gujaf-287	228	4	investment	investment	NOUN
gujaf-287	228	5	in	in	ADP
gujaf-287	228	6	governance	governance	NOUN
gujaf-287	228	7	increases	increase	VERB
gujaf-287	228	8	a	a	DET
gujaf-287	228	9	company	company	NOUN
gujaf-287	228	10	's	's	PART
gujaf-287	228	11	market	market	NOUN
gujaf-287	228	12	-	-	PUNCT
gujaf-287	228	13	to	to	ADP
gujaf-287	228	14	-	-	PUNCT
gujaf-287	228	15	book	book	NOUN
gujaf-287	228	16	ratio	ratio	NOUN
gujaf-287	228	17	,	,	PUNCT
gujaf-287	228	18	and	and	CCONJ
gujaf-287	228	19	involvement	involvement	NOUN
gujaf-287	228	20	in	in	ADP
gujaf-287	228	21	social	social	ADJ
gujaf-287	228	22	and	and	CCONJ
gujaf-287	228	23	environmental	environmental	ADJ
gujaf-287	228	24	causes	cause	NOUN
gujaf-287	228	25	enhances	enhance	VERB
gujaf-287	228	26	financial	financial	ADJ
gujaf-287	228	27	efficiency	efficiency	NOUN
gujaf-287	228	28	.	.	PUNCT
gujaf-287	229	1	landi	landi	PROPN
gujaf-287	229	2	and	and	CCONJ
gujaf-287	229	3	sciarelli	sciarelli	NOUN
gujaf-287	229	4	,	,	PUNCT
gujaf-287	229	5	(	(	PUNCT
gujaf-287	229	6	2019	2019	NUM
gujaf-287	229	7	)	)	PUNCT
gujaf-287	229	8	focused	focus	VERB
gujaf-287	229	9	on	on	ADP
gujaf-287	229	10	54	54	NUM
gujaf-287	229	11	listed	list	VERB
gujaf-287	229	12	italian	italian	ADJ
gujaf-287	229	13	companies	company	NOUN
gujaf-287	229	14	from	from	ADP
gujaf-287	229	15	2007	2007	NUM
gujaf-287	229	16	to	to	ADP
gujaf-287	229	17	gusau	gusau	ADJ
gujaf-287	229	18	journal	journal	NOUN
gujaf-287	229	19	of	of	ADP
gujaf-287	229	20	accounting	accounting	NOUN
gujaf-287	229	21	and	and	CCONJ
gujaf-287	229	22	finance	finance	NOUN
gujaf-287	229	23	,	,	PUNCT
gujaf-287	229	24	vol	vol	NOUN
gujaf-287	229	25	.	.	PROPN
gujaf-287	229	26	5	5	NUM
gujaf-287	229	27	,	,	PUNCT
gujaf-287	229	28	issue	issue	NOUN
gujaf-287	229	29	1	1	NUM
gujaf-287	229	30	,	,	PUNCT
gujaf-287	229	31	april	april	PROPN
gujaf-287	229	32	,	,	PUNCT
gujaf-287	229	33	2024	2024	NUM
gujaf-287	229	34	289	289	NUM
gujaf-287	229	35	2015	2015	NUM
gujaf-287	229	36	,	,	PUNCT
gujaf-287	229	37	finding	find	VERB
gujaf-287	229	38	a	a	DET
gujaf-287	229	39	negative	negative	ADJ
gujaf-287	229	40	correlation	correlation	NOUN
gujaf-287	229	41	between	between	ADP
gujaf-287	229	42	their	their	PRON
gujaf-287	229	43	esg	esg	NOUN
gujaf-287	229	44	scores	score	NOUN
gujaf-287	229	45	and	and	CCONJ
gujaf-287	229	46	financial	financial	ADJ
gujaf-287	229	47	performance	performance	NOUN
gujaf-287	229	48	.	.	PUNCT
gujaf-287	230	1	folger	folger	NOUN
gujaf-287	230	2	-	-	PUNCT
gujaf-287	230	3	laronde	laronde	PROPN
gujaf-287	230	4	et	et	NOUN
gujaf-287	230	5	al	al	PROPN
gujaf-287	230	6	.	.	PROPN
gujaf-287	230	7	,	,	PUNCT
gujaf-287	230	8	(	(	PUNCT
gujaf-287	230	9	2020	2020	NUM
gujaf-287	230	10	)	)	PUNCT
gujaf-287	230	11	analysed	analyse	VERB
gujaf-287	230	12	the	the	DET
gujaf-287	230	13	relationship	relationship	NOUN
gujaf-287	230	14	between	between	ADP
gujaf-287	230	15	esg	esg	NOUN
gujaf-287	230	16	ratings	rating	NOUN
gujaf-287	230	17	and	and	CCONJ
gujaf-287	230	18	the	the	DET
gujaf-287	230	19	financial	financial	ADJ
gujaf-287	230	20	returns	return	NOUN
gujaf-287	230	21	of	of	ADP
gujaf-287	230	22	etfs	etfs	PROPN
gujaf-287	230	23	in	in	ADP
gujaf-287	230	24	canada	canada	PROPN
gujaf-287	230	25	during	during	ADP
gujaf-287	230	26	the	the	DET
gujaf-287	230	27	covid-19	covid-19	PROPN
gujaf-287	230	28	pandemic	pandemic	NOUN
gujaf-287	230	29	,	,	PUNCT
gujaf-287	230	30	concluding	conclude	VERB
gujaf-287	230	31	that	that	DET
gujaf-287	230	32	high	high	ADJ
gujaf-287	230	33	esg	esg	NOUN
gujaf-287	230	34	performance	performance	NOUN
gujaf-287	230	35	in	in	ADP
gujaf-287	230	36	etfs	etfs	PROPN
gujaf-287	230	37	did	do	AUX
gujaf-287	230	38	not	not	PART
gujaf-287	230	39	guarantee	guarantee	VERB
gujaf-287	230	40	protection	protection	NOUN
gujaf-287	230	41	during	during	ADP
gujaf-287	230	42	severe	severe	ADJ
gujaf-287	230	43	market	market	NOUN
gujaf-287	230	44	downturns	downturn	NOUN
gujaf-287	230	45	.	.	PUNCT
gujaf-287	231	1	nollet	nollet	VERB
gujaf-287	231	2	et	et	PROPN
gujaf-287	231	3	al	al	PROPN
gujaf-287	231	4	.	.	PROPN
gujaf-287	231	5	,	,	PUNCT
gujaf-287	231	6	(	(	PUNCT
gujaf-287	231	7	2016	2016	NUM
gujaf-287	231	8	)	)	PUNCT
gujaf-287	231	9	used	use	VERB
gujaf-287	231	10	accounting	accounting	NOUN
gujaf-287	231	11	and	and	CCONJ
gujaf-287	231	12	market	market	NOUN
gujaf-287	231	13	metrics	metric	NOUN
gujaf-287	231	14	to	to	PART
gujaf-287	231	15	explore	explore	VERB
gujaf-287	231	16	the	the	DET
gujaf-287	231	17	link	link	NOUN
gujaf-287	231	18	between	between	ADP
gujaf-287	231	19	the	the	DET
gujaf-287	231	20	social	social	ADJ
gujaf-287	231	21	and	and	CCONJ
gujaf-287	231	22	financial	financial	ADJ
gujaf-287	231	23	performance	performance	NOUN
gujaf-287	231	24	of	of	ADP
gujaf-287	231	25	s&p	s&p	PROPN
gujaf-287	231	26	500	500	NUM
gujaf-287	231	27	companies	company	NOUN
gujaf-287	231	28	from	from	ADP
gujaf-287	231	29	2007	2007	NUM
gujaf-287	231	30	to	to	ADP
gujaf-287	231	31	2011	2011	NUM
gujaf-287	231	32	.	.	PUNCT
gujaf-287	232	1	they	they	PRON
gujaf-287	232	2	found	find	VERB
gujaf-287	232	3	evidence	evidence	NOUN
gujaf-287	232	4	of	of	ADP
gujaf-287	232	5	a	a	DET
gujaf-287	232	6	negative	negative	ADJ
gujaf-287	232	7	relationship	relationship	NOUN
gujaf-287	232	8	in	in	ADP
gujaf-287	232	9	linear	linear	NOUN
gujaf-287	232	10	models	model	NOUN
gujaf-287	232	11	but	but	CCONJ
gujaf-287	232	12	a	a	DET
gujaf-287	232	13	positive	positive	ADJ
gujaf-287	232	14	relationship	relationship	NOUN
gujaf-287	232	15	in	in	ADP
gujaf-287	232	16	non	non	ADJ
gujaf-287	232	17	-	-	ADJ
gujaf-287	232	18	linear	linear	ADJ
gujaf-287	232	19	models	model	NOUN
gujaf-287	232	20	.	.	PUNCT
gujaf-287	233	1	marsat	marsat	VERB
gujaf-287	233	2	and	and	CCONJ
gujaf-287	233	3	williams	williams	PROPN
gujaf-287	233	4	,	,	PUNCT
gujaf-287	233	5	(	(	PUNCT
gujaf-287	233	6	2011	2011	NUM
gujaf-287	233	7	)	)	PUNCT
gujaf-287	233	8	reported	report	VERB
gujaf-287	233	9	a	a	DET
gujaf-287	233	10	negative	negative	ADJ
gujaf-287	233	11	correlation	correlation	NOUN
gujaf-287	233	12	between	between	ADP
gujaf-287	233	13	csr	csr	NOUN
gujaf-287	233	14	ratings	rating	NOUN
gujaf-287	233	15	and	and	CCONJ
gujaf-287	233	16	firm	firm	ADJ
gujaf-287	233	17	value	value	NOUN
gujaf-287	233	18	using	use	VERB
gujaf-287	233	19	global	global	ADJ
gujaf-287	233	20	msci	msci	PROPN
gujaf-287	233	21	esg	esg	PROPN
gujaf-287	233	22	ratings	rating	NOUN
gujaf-287	233	23	.	.	PUNCT
gujaf-287	234	1	duque	duque	ADJ
gujaf-287	234	2	-	-	PUNCT
gujaf-287	234	3	grisales	grisale	NOUN
gujaf-287	234	4	and	and	CCONJ
gujaf-287	234	5	aguileracaracue	aguileracaracue	NOUN
gujaf-287	234	6	,	,	PUNCT
gujaf-287	234	7	(	(	PUNCT
gujaf-287	234	8	2021	2021	NUM
gujaf-287	234	9	)	)	PUNCT
gujaf-287	234	10	examined	examine	VERB
gujaf-287	234	11	104	104	NUM
gujaf-287	234	12	multinational	multinational	ADJ
gujaf-287	234	13	firms	firm	NOUN
gujaf-287	234	14	in	in	ADP
gujaf-287	234	15	latin	latin	PROPN
gujaf-287	234	16	america	america	PROPN
gujaf-287	234	17	from	from	ADP
gujaf-287	234	18	2011	2011	NUM
gujaf-287	234	19	to	to	ADP
gujaf-287	234	20	2015	2015	NUM
gujaf-287	234	21	,	,	PUNCT
gujaf-287	234	22	finding	find	VERB
gujaf-287	234	23	a	a	DET
gujaf-287	234	24	negative	negative	ADJ
gujaf-287	234	25	relationship	relationship	NOUN
gujaf-287	234	26	between	between	ADP
gujaf-287	234	27	esg	esg	PROPN
gujaf-287	234	28	scores	score	NOUN
gujaf-287	234	29	and	and	CCONJ
gujaf-287	234	30	financial	financial	ADJ
gujaf-287	234	31	performance	performance	NOUN
gujaf-287	234	32	.	.	PUNCT
gujaf-287	235	1	garcia	garcia	PROPN
gujaf-287	235	2	and	and	CCONJ
gujaf-287	235	3	orsato	orsato	PROPN
gujaf-287	235	4	,	,	PUNCT
gujaf-287	235	5	(	(	PUNCT
gujaf-287	235	6	2020	2020	NUM
gujaf-287	235	7	)	)	PUNCT
gujaf-287	235	8	compared	compare	VERB
gujaf-287	235	9	emerging	emerge	VERB
gujaf-287	235	10	and	and	CCONJ
gujaf-287	235	11	developed	developed	ADJ
gujaf-287	235	12	countries	country	NOUN
gujaf-287	235	13	using	use	VERB
gujaf-287	235	14	data	datum	NOUN
gujaf-287	235	15	from	from	ADP
gujaf-287	235	16	2165	2165	NUM
gujaf-287	235	17	firms	firm	NOUN
gujaf-287	235	18	from	from	ADP
gujaf-287	235	19	2007	2007	NUM
gujaf-287	235	20	to	to	ADP
gujaf-287	235	21	2014	2014	NUM
gujaf-287	235	22	.	.	PUNCT
gujaf-287	236	1	they	they	PRON
gujaf-287	236	2	discovered	discover	VERB
gujaf-287	236	3	that	that	SCONJ
gujaf-287	236	4	in	in	ADP
gujaf-287	236	5	emerging	emerge	VERB
gujaf-287	236	6	markets	market	NOUN
gujaf-287	236	7	,	,	PUNCT
gujaf-287	236	8	the	the	DET
gujaf-287	236	9	relationship	relationship	NOUN
gujaf-287	236	10	between	between	ADP
gujaf-287	236	11	esg	esg	PROPN
gujaf-287	236	12	scores	score	NOUN
gujaf-287	236	13	and	and	CCONJ
gujaf-287	236	14	financial	financial	ADJ
gujaf-287	236	15	performance	performance	NOUN
gujaf-287	236	16	was	be	AUX
gujaf-287	236	17	negative	negative	ADJ
gujaf-287	236	18	.	.	PUNCT
gujaf-287	237	1	consequently	consequently	ADV
gujaf-287	237	2	,	,	PUNCT
gujaf-287	237	3	the	the	DET
gujaf-287	237	4	research	research	NOUN
gujaf-287	237	5	aims	aim	VERB
gujaf-287	237	6	to	to	PART
gujaf-287	237	7	address	address	VERB
gujaf-287	237	8	an	an	DET
gujaf-287	237	9	industry	industry	NOUN
gujaf-287	237	10	gap	gap	NOUN
gujaf-287	237	11	by	by	ADP
gujaf-287	237	12	testing	test	VERB
gujaf-287	237	13	the	the	DET
gujaf-287	237	14	following	follow	VERB
gujaf-287	237	15	hypothesis	hypothesis	NOUN
gujaf-287	237	16	:	:	PUNCT
gujaf-287	237	17	h03	h03	NOUN
gujaf-287	237	18	:	:	PUNCT
gujaf-287	237	19	governance	governance	NOUN
gujaf-287	237	20	investment	investment	NOUN
gujaf-287	237	21	practices	practice	NOUN
gujaf-287	237	22	have	have	VERB
gujaf-287	237	23	no	no	DET
gujaf-287	237	24	significant	significant	ADJ
gujaf-287	237	25	effect	effect	NOUN
gujaf-287	237	26	on	on	ADP
gujaf-287	237	27	the	the	DET
gujaf-287	237	28	financial	financial	ADJ
gujaf-287	237	29	sustainability	sustainability	NOUN
gujaf-287	237	30	of	of	ADP
gujaf-287	237	31	nigerian	nigerian	ADJ
gujaf-287	237	32	energy	energy	NOUN
gujaf-287	237	33	companies	company	NOUN
gujaf-287	237	34	.	.	PUNCT
gujaf-287	238	1	theoretical	theoretical	ADJ
gujaf-287	238	2	framework	framework	NOUN
gujaf-287	238	3	while	while	SCONJ
gujaf-287	238	4	various	various	ADJ
gujaf-287	238	5	theoretical	theoretical	ADJ
gujaf-287	238	6	perspectives	perspective	NOUN
gujaf-287	238	7	,	,	PUNCT
gujaf-287	238	8	such	such	ADJ
gujaf-287	238	9	as	as	ADP
gujaf-287	238	10	the	the	DET
gujaf-287	238	11	triple	triple	ADJ
gujaf-287	238	12	bottom	bottom	ADJ
gujaf-287	238	13	line	line	NOUN
gujaf-287	238	14	model	model	NOUN
gujaf-287	238	15	,	,	PUNCT
gujaf-287	238	16	resource	resource	NOUN
gujaf-287	238	17	-	-	PUNCT
gujaf-287	238	18	based	base	VERB
gujaf-287	238	19	view	view	NOUN
gujaf-287	238	20	(	(	PUNCT
gujaf-287	238	21	rbv	rbv	NOUN
gujaf-287	238	22	)	)	PUNCT
gujaf-287	238	23	,	,	PUNCT
gujaf-287	238	24	institutional	institutional	ADJ
gujaf-287	238	25	theory	theory	NOUN
gujaf-287	238	26	,	,	PUNCT
gujaf-287	238	27	legitimacy	legitimacy	NOUN
gujaf-287	238	28	theory	theory	NOUN
gujaf-287	238	29	,	,	PUNCT
gujaf-287	238	30	and	and	CCONJ
gujaf-287	238	31	signaling	signal	VERB
gujaf-287	238	32	theory	theory	NOUN
gujaf-287	238	33	,	,	PUNCT
gujaf-287	238	34	provide	provide	VERB
gujaf-287	238	35	explanations	explanation	NOUN
gujaf-287	238	36	for	for	ADP
gujaf-287	238	37	the	the	DET
gujaf-287	238	38	esg	esg	PROPN
gujaf-287	238	39	nexus	nexus	NOUN
gujaf-287	238	40	on	on	ADP
gujaf-287	238	41	organizational	organizational	ADJ
gujaf-287	238	42	performance	performance	NOUN
gujaf-287	238	43	systems	system	NOUN
gujaf-287	238	44	,	,	PUNCT
gujaf-287	238	45	the	the	DET
gujaf-287	238	46	research	research	NOUN
gujaf-287	238	47	is	be	AUX
gujaf-287	238	48	primarily	primarily	ADV
gujaf-287	238	49	guided	guide	VERB
gujaf-287	238	50	by	by	ADP
gujaf-287	238	51	the	the	DET
gujaf-287	238	52	presumption	presumption	NOUN
gujaf-287	238	53	of	of	ADP
gujaf-287	238	54	stakeholder	stakeholder	NOUN
gujaf-287	238	55	theory	theory	NOUN
gujaf-287	238	56	,	,	PUNCT
gujaf-287	238	57	as	as	SCONJ
gujaf-287	238	58	exemplified	exemplify	VERB
gujaf-287	238	59	by	by	ADP
gujaf-287	238	60	bhaskaran	bhaskaran	NOUN
gujaf-287	238	61	et	et	PROPN
gujaf-287	238	62	al	al	PROPN
gujaf-287	238	63	.	.	PROPN
gujaf-287	238	64	,	,	PUNCT
gujaf-287	238	65	(	(	PUNCT
gujaf-287	238	66	2020	2020	NUM
gujaf-287	238	67	)	)	PUNCT
gujaf-287	238	68	and	and	CCONJ
gujaf-287	238	69	zahid	zahid	PROPN
gujaf-287	238	70	et	et	PROPN
gujaf-287	238	71	al	al	PROPN
gujaf-287	238	72	.	.	PROPN
gujaf-287	238	73	,	,	PUNCT
gujaf-287	238	74	(	(	PUNCT
gujaf-287	238	75	2022	2022	NUM
gujaf-287	238	76	)	)	PUNCT
gujaf-287	238	77	.	.	PUNCT
gujaf-287	239	1	this	this	PRON
gujaf-287	239	2	is	be	AUX
gujaf-287	239	3	because	because	SCONJ
gujaf-287	239	4	it	it	PRON
gujaf-287	239	5	provides	provide	VERB
gujaf-287	239	6	valuable	valuable	ADJ
gujaf-287	239	7	perspectives	perspective	NOUN
gujaf-287	239	8	for	for	ADP
gujaf-287	239	9	examining	examine	VERB
gujaf-287	239	10	the	the	DET
gujaf-287	239	11	complex	complex	ADJ
gujaf-287	239	12	interplay	interplay	NOUN
gujaf-287	239	13	between	between	ADP
gujaf-287	239	14	esg	esg	PROPN
gujaf-287	239	15	investing	investing	NOUN
gujaf-287	239	16	and	and	CCONJ
gujaf-287	239	17	financial	financial	ADJ
gujaf-287	239	18	outcomes	outcome	NOUN
gujaf-287	239	19	in	in	ADP
gujaf-287	239	20	nigeria	nigeria	PROPN
gujaf-287	239	21	's	's	PART
gujaf-287	239	22	energy	energy	NOUN
gujaf-287	239	23	sector	sector	NOUN
gujaf-287	239	24	.	.	PUNCT
gujaf-287	240	1	the	the	DET
gujaf-287	240	2	stakeholder	stakeholder	NOUN
gujaf-287	240	3	theory	theory	NOUN
gujaf-287	240	4	,	,	PUNCT
gujaf-287	240	5	proposed	propose	VERB
gujaf-287	240	6	by	by	ADP
gujaf-287	240	7	r.	r.	PROPN
gujaf-287	240	8	edward	edward	PROPN
gujaf-287	240	9	freeman	freeman	PROPN
gujaf-287	240	10	in	in	ADP
gujaf-287	240	11	the	the	DET
gujaf-287	240	12	early	early	ADJ
gujaf-287	240	13	1980s	1980s	NUM
gujaf-287	240	14	,	,	PUNCT
gujaf-287	240	15	posits	posit	NOUN
gujaf-287	240	16	that	that	SCONJ
gujaf-287	240	17	organizations	organization	NOUN
gujaf-287	240	18	have	have	VERB
gujaf-287	240	19	a	a	DET
gujaf-287	240	20	moral	moral	ADJ
gujaf-287	240	21	and	and	CCONJ
gujaf-287	240	22	ethical	ethical	ADJ
gujaf-287	240	23	responsibility	responsibility	NOUN
gujaf-287	240	24	to	to	PART
gujaf-287	240	25	consider	consider	VERB
gujaf-287	240	26	the	the	DET
gujaf-287	240	27	interests	interest	NOUN
gujaf-287	240	28	and	and	CCONJ
gujaf-287	240	29	well	well	ADV
gujaf-287	240	30	-	-	PUNCT
gujaf-287	240	31	being	being	NOUN
gujaf-287	240	32	of	of	ADP
gujaf-287	240	33	all	all	DET
gujaf-287	240	34	individuals	individual	NOUN
gujaf-287	240	35	or	or	CCONJ
gujaf-287	240	36	groups	group	NOUN
gujaf-287	240	37	affected	affect	VERB
gujaf-287	240	38	by	by	ADP
gujaf-287	240	39	their	their	PRON
gujaf-287	240	40	actions	action	NOUN
gujaf-287	240	41	(	(	PUNCT
gujaf-287	240	42	tang	tang	X
gujaf-287	240	43	et	et	PROPN
gujaf-287	240	44	al	al	PROPN
gujaf-287	240	45	.	.	PROPN
gujaf-287	240	46	,	,	PUNCT
gujaf-287	240	47	2015	2015	NUM
gujaf-287	240	48	)	)	PUNCT
gujaf-287	240	49	.	.	PUNCT
gujaf-287	241	1	this	this	DET
gujaf-287	241	2	theory	theory	NOUN
gujaf-287	241	3	suggests	suggest	VERB
gujaf-287	241	4	that	that	SCONJ
gujaf-287	241	5	businesses	business	NOUN
gujaf-287	241	6	should	should	AUX
gujaf-287	241	7	not	not	PART
gujaf-287	241	8	focus	focus	VERB
gujaf-287	241	9	solely	solely	ADV
gujaf-287	241	10	on	on	ADP
gujaf-287	241	11	maximizing	maximize	VERB
gujaf-287	241	12	shareholder	shareholder	NOUN
gujaf-287	241	13	value	value	NOUN
gujaf-287	241	14	but	but	CCONJ
gujaf-287	241	15	should	should	AUX
gujaf-287	241	16	also	also	ADV
gujaf-287	241	17	take	take	VERB
gujaf-287	241	18	into	into	ADP
gujaf-287	241	19	account	account	NOUN
gujaf-287	241	20	the	the	DET
gujaf-287	241	21	concerns	concern	NOUN
gujaf-287	241	22	of	of	ADP
gujaf-287	241	23	other	other	ADJ
gujaf-287	241	24	relevant	relevant	ADJ
gujaf-287	241	25	stakeholders	stakeholder	NOUN
gujaf-287	241	26	.	.	PUNCT
gujaf-287	242	1	it	it	PRON
gujaf-287	242	2	emphasizes	emphasize	VERB
gujaf-287	242	3	the	the	DET
gujaf-287	242	4	interdependence	interdependence	NOUN
gujaf-287	242	5	and	and	CCONJ
gujaf-287	242	6	mutual	mutual	ADJ
gujaf-287	242	7	impact	impact	NOUN
gujaf-287	242	8	between	between	ADP
gujaf-287	242	9	organizations	organization	NOUN
gujaf-287	242	10	and	and	CCONJ
gujaf-287	242	11	their	their	PRON
gujaf-287	242	12	stakeholders	stakeholder	NOUN
gujaf-287	242	13	,	,	PUNCT
gujaf-287	242	14	promoting	promote	VERB
gujaf-287	242	15	a	a	DET
gujaf-287	242	16	broader	broad	ADJ
gujaf-287	242	17	perspective	perspective	NOUN
gujaf-287	242	18	beyond	beyond	ADP
gujaf-287	242	19	financial	financial	ADJ
gujaf-287	242	20	performance	performance	NOUN
gujaf-287	242	21	.	.	PUNCT
gujaf-287	243	1	according	accord	VERB
gujaf-287	243	2	to	to	ADP
gujaf-287	243	3	stakeholder	stakeholder	PROPN
gujaf-287	243	4	theory	theory	NOUN
gujaf-287	243	5	,	,	PUNCT
gujaf-287	243	6	stakeholders	stakeholder	NOUN
gujaf-287	243	7	are	be	AUX
gujaf-287	243	8	crucial	crucial	ADJ
gujaf-287	243	9	elements	element	NOUN
gujaf-287	243	10	of	of	ADP
gujaf-287	243	11	a	a	DET
gujaf-287	243	12	company	company	NOUN
gujaf-287	243	13	's	's	PART
gujaf-287	243	14	external	external	ADJ
gujaf-287	243	15	environment	environment	NOUN
gujaf-287	243	16	that	that	PRON
gujaf-287	243	17	can	can	AUX
gujaf-287	243	18	be	be	AUX
gujaf-287	243	19	effectively	effectively	ADV
gujaf-287	243	20	managed	manage	VERB
gujaf-287	243	21	to	to	ADP
gujaf-287	243	22	gusau	gusau	ADJ
gujaf-287	243	23	journal	journal	PROPN
gujaf-287	243	24	of	of	ADP
gujaf-287	243	25	accounting	accounting	NOUN
gujaf-287	243	26	and	and	CCONJ
gujaf-287	243	27	finance	finance	NOUN
gujaf-287	243	28	,	,	PUNCT
gujaf-287	243	29	vol	vol	NOUN
gujaf-287	243	30	.	.	PROPN
gujaf-287	243	31	5	5	NUM
gujaf-287	243	32	,	,	PUNCT
gujaf-287	243	33	issue	issue	NOUN
gujaf-287	243	34	1	1	NUM
gujaf-287	243	35	,	,	PUNCT
gujaf-287	243	36	april	april	PROPN
gujaf-287	243	37	,	,	PUNCT
gujaf-287	243	38	2024	2024	NUM
gujaf-287	243	39	290	290	NUM
gujaf-287	243	40	ensure	ensure	VERB
gujaf-287	243	41	profitability	profitability	NOUN
gujaf-287	243	42	and	and	CCONJ
gujaf-287	243	43	shareholder	shareholder	NOUN
gujaf-287	243	44	advantages	advantage	NOUN
gujaf-287	243	45	(	(	PUNCT
gujaf-287	243	46	harjoto	harjoto	NOUN
gujaf-287	243	47	et	et	PROPN
gujaf-287	243	48	al	al	PROPN
gujaf-287	243	49	.	.	PROPN
gujaf-287	243	50	,	,	PUNCT
gujaf-287	243	51	2015	2015	NUM
gujaf-287	243	52	)	)	PUNCT
gujaf-287	243	53	.	.	PUNCT
gujaf-287	244	1	by	by	ADP
gujaf-287	244	2	establishing	establish	VERB
gujaf-287	244	3	and	and	CCONJ
gujaf-287	244	4	maintaining	maintain	VERB
gujaf-287	244	5	strong	strong	ADJ
gujaf-287	244	6	relationships	relationship	NOUN
gujaf-287	244	7	with	with	ADP
gujaf-287	244	8	key	key	ADJ
gujaf-287	244	9	stakeholders	stakeholder	NOUN
gujaf-287	244	10	,	,	PUNCT
gujaf-287	244	11	businesses	business	NOUN
gujaf-287	244	12	can	can	AUX
gujaf-287	244	13	access	access	VERB
gujaf-287	244	14	valuable	valuable	ADJ
gujaf-287	244	15	resources	resource	NOUN
gujaf-287	244	16	they	they	PRON
gujaf-287	244	17	control	control	VERB
gujaf-287	244	18	,	,	PUNCT
gujaf-287	244	19	including	include	VERB
gujaf-287	244	20	human	human	ADJ
gujaf-287	244	21	resources	resource	NOUN
gujaf-287	244	22	,	,	PUNCT
gujaf-287	244	23	leading	lead	VERB
gujaf-287	244	24	to	to	ADP
gujaf-287	244	25	competitive	competitive	ADJ
gujaf-287	244	26	advantages	advantage	NOUN
gujaf-287	244	27	over	over	ADP
gujaf-287	244	28	their	their	PRON
gujaf-287	244	29	rivals	rival	NOUN
gujaf-287	244	30	.	.	PUNCT
gujaf-287	245	1	friede	friede	PROPN
gujaf-287	245	2	et	et	PROPN
gujaf-287	245	3	al	al	PROPN
gujaf-287	245	4	.	.	PROPN
gujaf-287	245	5	's	's	PART
gujaf-287	245	6	(	(	PUNCT
gujaf-287	245	7	2015	2015	NUM
gujaf-287	245	8	)	)	PUNCT
gujaf-287	245	9	research	research	NOUN
gujaf-287	245	10	has	have	AUX
gujaf-287	245	11	shown	show	VERB
gujaf-287	245	12	that	that	SCONJ
gujaf-287	245	13	acknowledging	acknowledge	VERB
gujaf-287	245	14	and	and	CCONJ
gujaf-287	245	15	addressing	address	VERB
gujaf-287	245	16	the	the	DET
gujaf-287	245	17	diverse	diverse	ADJ
gujaf-287	245	18	needs	need	NOUN
gujaf-287	245	19	and	and	CCONJ
gujaf-287	245	20	expectations	expectation	NOUN
gujaf-287	245	21	of	of	ADP
gujaf-287	245	22	stakeholders	stakeholder	NOUN
gujaf-287	245	23	can	can	AUX
gujaf-287	245	24	help	help	VERB
gujaf-287	245	25	organizations	organization	NOUN
gujaf-287	245	26	foster	foster	VERB
gujaf-287	245	27	sustainable	sustainable	ADJ
gujaf-287	245	28	relationships	relationship	NOUN
gujaf-287	245	29	and	and	CCONJ
gujaf-287	245	30	long	long	ADJ
gujaf-287	245	31	-	-	PUNCT
gujaf-287	245	32	term	term	NOUN
gujaf-287	245	33	success	success	NOUN
gujaf-287	245	34	while	while	SCONJ
gujaf-287	245	35	contributing	contribute	VERB
gujaf-287	245	36	to	to	ADP
gujaf-287	245	37	societal	societal	ADJ
gujaf-287	245	38	welfare	welfare	NOUN
gujaf-287	245	39	.	.	PUNCT
gujaf-287	246	1	this	this	PRON
gujaf-287	246	2	aligns	align	VERB
gujaf-287	246	3	with	with	ADP
gujaf-287	246	4	hatane	hatane	PROPN
gujaf-287	246	5	's	's	PART
gujaf-287	246	6	(	(	PUNCT
gujaf-287	246	7	2015	2015	NUM
gujaf-287	246	8	)	)	PUNCT
gujaf-287	246	9	demonstration	demonstration	NOUN
gujaf-287	246	10	that	that	PRON
gujaf-287	246	11	esg	esg	PROPN
gujaf-287	246	12	investment	investment	NOUN
gujaf-287	246	13	not	not	PART
gujaf-287	246	14	only	only	ADV
gujaf-287	246	15	helps	help	VERB
gujaf-287	246	16	firms	firm	NOUN
gujaf-287	246	17	acquire	acquire	VERB
gujaf-287	246	18	resources	resource	NOUN
gujaf-287	246	19	from	from	ADP
gujaf-287	246	20	primary	primary	ADJ
gujaf-287	246	21	stakeholders	stakeholder	NOUN
gujaf-287	246	22	but	but	CCONJ
gujaf-287	246	23	also	also	ADV
gujaf-287	246	24	reduces	reduce	VERB
gujaf-287	246	25	the	the	DET
gujaf-287	246	26	risk	risk	NOUN
gujaf-287	246	27	of	of	ADP
gujaf-287	246	28	losing	lose	VERB
gujaf-287	246	29	those	those	DET
gujaf-287	246	30	resources	resource	NOUN
gujaf-287	246	31	already	already	ADV
gujaf-287	246	32	within	within	ADP
gujaf-287	246	33	their	their	PRON
gujaf-287	246	34	control	control	NOUN
gujaf-287	246	35	.	.	PUNCT
gujaf-287	247	1	stakeholder	stakeholder	NOUN
gujaf-287	247	2	theory	theory	NOUN
gujaf-287	247	3	suggests	suggest	VERB
gujaf-287	247	4	that	that	SCONJ
gujaf-287	247	5	companies	company	NOUN
gujaf-287	247	6	can	can	AUX
gujaf-287	247	7	benefit	benefit	VERB
gujaf-287	247	8	in	in	ADP
gujaf-287	247	9	several	several	ADJ
gujaf-287	247	10	ways	way	NOUN
gujaf-287	247	11	from	from	ADP
gujaf-287	247	12	sustainable	sustainable	ADJ
gujaf-287	247	13	esg	esg	PROPN
gujaf-287	247	14	initiatives	initiative	NOUN
gujaf-287	247	15	.	.	PUNCT
gujaf-287	248	1	research	research	NOUN
gujaf-287	248	2	by	by	ADP
gujaf-287	248	3	greening	greening	NOUN
gujaf-287	248	4	and	and	CCONJ
gujaf-287	248	5	turban	turban	NOUN
gujaf-287	248	6	,	,	PUNCT
gujaf-287	248	7	(	(	PUNCT
gujaf-287	248	8	2000	2000	NUM
gujaf-287	248	9	)	)	PUNCT
gujaf-287	248	10	indicates	indicate	VERB
gujaf-287	248	11	that	that	SCONJ
gujaf-287	248	12	firms	firm	NOUN
gujaf-287	248	13	with	with	ADP
gujaf-287	248	14	higher	high	ADJ
gujaf-287	248	15	esg	esg	PROPN
gujaf-287	248	16	rankings	ranking	NOUN
gujaf-287	248	17	are	be	AUX
gujaf-287	248	18	more	more	ADV
gujaf-287	248	19	attractive	attractive	ADJ
gujaf-287	248	20	to	to	ADP
gujaf-287	248	21	potential	potential	ADJ
gujaf-287	248	22	employees	employee	NOUN
gujaf-287	248	23	.	.	PUNCT
gujaf-287	249	1	siew	siew	PROPN
gujaf-287	249	2	,	,	PUNCT
gujaf-287	249	3	(	(	PUNCT
gujaf-287	249	4	2015	2015	NUM
gujaf-287	249	5	)	)	PUNCT
gujaf-287	249	6	also	also	ADV
gujaf-287	249	7	notes	note	VERB
gujaf-287	249	8	that	that	SCONJ
gujaf-287	249	9	sustainable	sustainable	ADJ
gujaf-287	249	10	firms	firm	NOUN
gujaf-287	249	11	tend	tend	VERB
gujaf-287	249	12	to	to	PART
gujaf-287	249	13	attract	attract	VERB
gujaf-287	249	14	talented	talented	ADJ
gujaf-287	249	15	workers	worker	NOUN
gujaf-287	249	16	.	.	PUNCT
gujaf-287	250	1	kay	kay	PROPN
gujaf-287	250	2	et	et	PROPN
gujaf-287	250	3	al	al	PROPN
gujaf-287	250	4	.	.	PROPN
gujaf-287	250	5	,	,	PUNCT
gujaf-287	250	6	(	(	PUNCT
gujaf-287	250	7	2020	2020	NUM
gujaf-287	250	8	)	)	PUNCT
gujaf-287	250	9	found	find	VERB
gujaf-287	250	10	that	that	SCONJ
gujaf-287	250	11	socially	socially	ADV
gujaf-287	250	12	responsible	responsible	ADJ
gujaf-287	250	13	companies	company	NOUN
gujaf-287	250	14	experience	experience	VERB
gujaf-287	250	15	higher	high	ADJ
gujaf-287	250	16	levels	level	NOUN
gujaf-287	250	17	of	of	ADP
gujaf-287	250	18	work	work	NOUN
gujaf-287	250	19	commitment	commitment	NOUN
gujaf-287	250	20	and	and	CCONJ
gujaf-287	250	21	positive	positive	ADJ
gujaf-287	250	22	attitudes	attitude	NOUN
gujaf-287	250	23	among	among	ADP
gujaf-287	250	24	employees	employee	NOUN
gujaf-287	250	25	,	,	PUNCT
gujaf-287	250	26	providing	provide	VERB
gujaf-287	250	27	them	they	PRON
gujaf-287	250	28	with	with	ADP
gujaf-287	250	29	a	a	DET
gujaf-287	250	30	competitive	competitive	ADJ
gujaf-287	250	31	advantage	advantage	NOUN
gujaf-287	250	32	.	.	PUNCT
gujaf-287	251	1	moreover	moreover	ADV
gujaf-287	251	2	,	,	PUNCT
gujaf-287	251	3	esg	esg	PROPN
gujaf-287	251	4	efforts	effort	NOUN
gujaf-287	251	5	can	can	AUX
gujaf-287	251	6	also	also	ADV
gujaf-287	251	7	benefit	benefit	VERB
gujaf-287	251	8	companies	company	NOUN
gujaf-287	251	9	by	by	ADP
gujaf-287	251	10	appealing	appeal	VERB
gujaf-287	251	11	to	to	ADP
gujaf-287	251	12	customers	customer	NOUN
gujaf-287	251	13	who	who	PRON
gujaf-287	251	14	prioritize	prioritize	VERB
gujaf-287	251	15	socially	socially	ADV
gujaf-287	251	16	responsible	responsible	ADJ
gujaf-287	251	17	consumption	consumption	NOUN
gujaf-287	251	18	.	.	PUNCT
gujaf-287	252	1	this	this	PRON
gujaf-287	252	2	aligns	align	VERB
gujaf-287	252	3	with	with	ADP
gujaf-287	252	4	bai	bai	PROPN
gujaf-287	252	5	et	et	PROPN
gujaf-287	252	6	al	al	PROPN
gujaf-287	252	7	.	.	PROPN
gujaf-287	252	8	's	's	PART
gujaf-287	252	9	(	(	PUNCT
gujaf-287	252	10	2022	2022	NUM
gujaf-287	252	11	)	)	PUNCT
gujaf-287	252	12	and	and	CCONJ
gujaf-287	252	13	tang	tang	INTJ
gujaf-287	252	14	et	et	PROPN
gujaf-287	252	15	al	al	PROPN
gujaf-287	252	16	.	.	PROPN
gujaf-287	252	17	's	's	PART
gujaf-287	252	18	(	(	PUNCT
gujaf-287	252	19	2015	2015	NUM
gujaf-287	252	20	)	)	PUNCT
gujaf-287	252	21	research	research	NOUN
gujaf-287	252	22	findings	finding	NOUN
gujaf-287	252	23	that	that	SCONJ
gujaf-287	252	24	esg	esg	PROPN
gujaf-287	252	25	information	information	NOUN
gujaf-287	252	26	significantly	significantly	ADV
gujaf-287	252	27	influences	influence	VERB
gujaf-287	252	28	customers	customer	NOUN
gujaf-287	252	29	'	'	PART
gujaf-287	252	30	perceptions	perception	NOUN
gujaf-287	252	31	of	of	ADP
gujaf-287	252	32	products	product	NOUN
gujaf-287	252	33	and	and	CCONJ
gujaf-287	252	34	their	their	PRON
gujaf-287	252	35	willingness	willingness	NOUN
gujaf-287	252	36	to	to	PART
gujaf-287	252	37	make	make	VERB
gujaf-287	252	38	purchases	purchase	NOUN
gujaf-287	252	39	.	.	PUNCT
gujaf-287	253	1	however	however	ADV
gujaf-287	253	2	,	,	PUNCT
gujaf-287	253	3	dalal	dalal	PROPN
gujaf-287	253	4	and	and	CCONJ
gujaf-287	253	5	thaker	thaker	NOUN
gujaf-287	253	6	,	,	PUNCT
gujaf-287	253	7	(	(	PUNCT
gujaf-287	253	8	2019	2019	NUM
gujaf-287	253	9	)	)	PUNCT
gujaf-287	253	10	demonstrated	demonstrate	VERB
gujaf-287	253	11	a	a	DET
gujaf-287	253	12	notable	notable	ADJ
gujaf-287	253	13	impact	impact	NOUN
gujaf-287	253	14	of	of	ADP
gujaf-287	253	15	experimental	experimental	ADJ
gujaf-287	253	16	manipulation	manipulation	NOUN
gujaf-287	253	17	of	of	ADP
gujaf-287	253	18	esg	esg	PROPN
gujaf-287	253	19	information	information	NOUN
gujaf-287	253	20	on	on	ADP
gujaf-287	253	21	consumer	consumer	NOUN
gujaf-287	253	22	behaviour	behaviour	NOUN
gujaf-287	253	23	.	.	PUNCT
gujaf-287	254	1	accordingly	accordingly	ADV
gujaf-287	254	2	,	,	PUNCT
gujaf-287	254	3	yu	yu	PROPN
gujaf-287	254	4	and	and	CCONJ
gujaf-287	254	5	zhao	zhao	PROPN
gujaf-287	254	6	's	's	PART
gujaf-287	254	7	(	(	PUNCT
gujaf-287	254	8	2015	2015	NUM
gujaf-287	254	9	)	)	PUNCT
gujaf-287	254	10	survey	survey	NOUN
gujaf-287	254	11	revealed	reveal	VERB
gujaf-287	254	12	that	that	SCONJ
gujaf-287	254	13	consumers	consumer	NOUN
gujaf-287	254	14	are	be	AUX
gujaf-287	254	15	willing	willing	ADJ
gujaf-287	254	16	to	to	PART
gujaf-287	254	17	pay	pay	VERB
gujaf-287	254	18	a	a	DET
gujaf-287	254	19	premium	premium	NOUN
gujaf-287	254	20	for	for	ADP
gujaf-287	254	21	organic	organic	ADJ
gujaf-287	254	22	and	and	CCONJ
gujaf-287	254	23	socially	socially	ADV
gujaf-287	254	24	responsible	responsible	ADJ
gujaf-287	254	25	products	product	NOUN
gujaf-287	254	26	,	,	PUNCT
gujaf-287	254	27	particularly	particularly	ADV
gujaf-287	254	28	in	in	ADP
gujaf-287	254	29	the	the	DET
gujaf-287	254	30	case	case	NOUN
gujaf-287	254	31	of	of	ADP
gujaf-287	254	32	wine	wine	NOUN
gujaf-287	254	33	.	.	PUNCT
gujaf-287	255	1	similarly	similarly	ADV
gujaf-287	255	2	,	,	PUNCT
gujaf-287	255	3	han	han	PROPN
gujaf-287	255	4	et	et	PROPN
gujaf-287	255	5	al	al	PROPN
gujaf-287	255	6	.	.	PROPN
gujaf-287	255	7	,	,	PUNCT
gujaf-287	255	8	(	(	PUNCT
gujaf-287	255	9	2016	2016	NUM
gujaf-287	255	10	)	)	PUNCT
gujaf-287	255	11	provide	provide	VERB
gujaf-287	255	12	evidence	evidence	NOUN
gujaf-287	255	13	that	that	SCONJ
gujaf-287	255	14	consumers	consumer	NOUN
gujaf-287	255	15	in	in	ADP
gujaf-287	255	16	the	the	DET
gujaf-287	255	17	united	united	PROPN
gujaf-287	255	18	states	states	PROPN
gujaf-287	255	19	are	be	AUX
gujaf-287	255	20	willing	willing	ADJ
gujaf-287	255	21	to	to	PART
gujaf-287	255	22	pay	pay	VERB
gujaf-287	255	23	a	a	DET
gujaf-287	255	24	20	20	NUM
gujaf-287	255	25	%	%	NOUN
gujaf-287	255	26	higher	high	ADJ
gujaf-287	255	27	price	price	NOUN
gujaf-287	255	28	for	for	ADP
gujaf-287	255	29	green	green	ADJ
gujaf-287	255	30	electricity	electricity	NOUN
gujaf-287	255	31	.	.	PUNCT
gujaf-287	256	1	by	by	ADP
gujaf-287	256	2	incorporating	incorporate	VERB
gujaf-287	256	3	esg	esg	NOUN
gujaf-287	256	4	principles	principle	NOUN
gujaf-287	256	5	,	,	PUNCT
gujaf-287	256	6	companies	company	NOUN
gujaf-287	256	7	can	can	AUX
gujaf-287	256	8	differentiate	differentiate	VERB
gujaf-287	256	9	their	their	PRON
gujaf-287	256	10	products	product	NOUN
gujaf-287	256	11	and	and	CCONJ
gujaf-287	256	12	build	build	VERB
gujaf-287	256	13	brand	brand	NOUN
gujaf-287	256	14	loyalty	loyalty	NOUN
gujaf-287	256	15	among	among	ADP
gujaf-287	256	16	customers	customer	NOUN
gujaf-287	256	17	.	.	PUNCT
gujaf-287	257	1	furthermore	furthermore	ADV
gujaf-287	257	2	,	,	PUNCT
gujaf-287	257	3	engaging	engage	VERB
gujaf-287	257	4	in	in	ADP
gujaf-287	257	5	esg	esg	NOUN
gujaf-287	257	6	practices	practice	NOUN
gujaf-287	257	7	can	can	AUX
gujaf-287	257	8	help	help	VERB
gujaf-287	257	9	companies	company	NOUN
gujaf-287	257	10	attract	attract	VERB
gujaf-287	257	11	investment	investment	NOUN
gujaf-287	257	12	.	.	PUNCT
gujaf-287	258	1	the	the	DET
gujaf-287	258	2	morgan	morgan	PROPN
gujaf-287	258	3	stanley	stanley	PROPN
gujaf-287	258	4	institute	institute	PROPN
gujaf-287	258	5	for	for	ADP
gujaf-287	258	6	sustainable	sustainable	ADJ
gujaf-287	258	7	investing	investing	NOUN
gujaf-287	258	8	reports	report	NOUN
gujaf-287	258	9	that	that	SCONJ
gujaf-287	258	10	a	a	DET
gujaf-287	258	11	significant	significant	ADJ
gujaf-287	258	12	majority	majority	NOUN
gujaf-287	258	13	(	(	PUNCT
gujaf-287	258	14	85	85	NUM
gujaf-287	258	15	%	%	NOUN
gujaf-287	258	16	)	)	PUNCT
gujaf-287	258	17	of	of	ADP
gujaf-287	258	18	individual	individual	ADJ
gujaf-287	258	19	investors	investor	NOUN
gujaf-287	258	20	express	express	VERB
gujaf-287	258	21	interest	interest	NOUN
gujaf-287	258	22	in	in	ADP
gujaf-287	258	23	socially	socially	ADV
gujaf-287	258	24	responsible	responsible	ADJ
gujaf-287	258	25	investing	investing	NOUN
gujaf-287	258	26	(	(	PUNCT
gujaf-287	258	27	sri	sri	PROPN
gujaf-287	258	28	)	)	PUNCT
gujaf-287	258	29	,	,	PUNCT
gujaf-287	258	30	while	while	SCONJ
gujaf-287	258	31	52	52	NUM
gujaf-287	258	32	%	%	NOUN
gujaf-287	258	33	of	of	ADP
gujaf-287	258	34	general	general	ADJ
gujaf-287	258	35	investors	investor	NOUN
gujaf-287	258	36	and	and	CCONJ
gujaf-287	258	37	67	67	NUM
gujaf-287	258	38	%	%	NOUN
gujaf-287	258	39	of	of	ADP
gujaf-287	258	40	millennial	millennial	ADJ
gujaf-287	258	41	investors	investor	NOUN
gujaf-287	258	42	participate	participate	VERB
gujaf-287	258	43	in	in	ADP
gujaf-287	258	44	at	at	ADV
gujaf-287	258	45	least	least	ADV
gujaf-287	258	46	one	one	NUM
gujaf-287	258	47	socially	socially	ADV
gujaf-287	258	48	responsible	responsible	ADJ
gujaf-287	258	49	investment	investment	NOUN
gujaf-287	258	50	activity	activity	NOUN
gujaf-287	258	51	(	(	PUNCT
gujaf-287	258	52	goel	goel	PROPN
gujaf-287	258	53	,	,	PUNCT
gujaf-287	258	54	2018	2018	NUM
gujaf-287	258	55	;	;	PUNCT
gujaf-287	258	56	kao	kao	PROPN
gujaf-287	258	57	et	et	PROPN
gujaf-287	258	58	al	al	PROPN
gujaf-287	258	59	.	.	PROPN
gujaf-287	258	60	,	,	PUNCT
gujaf-287	258	61	2018	2018	NUM
gujaf-287	258	62	)	)	PUNCT
gujaf-287	258	63	.	.	PUNCT
gujaf-287	259	1	therefore	therefore	ADV
gujaf-287	259	2	,	,	PUNCT
gujaf-287	259	3	better	well	ADJ
gujaf-287	259	4	esg	esg	PROPN
gujaf-287	259	5	investing	investing	NOUN
gujaf-287	259	6	has	have	AUX
gujaf-287	259	7	resulted	result	VERB
gujaf-287	259	8	in	in	ADP
gujaf-287	259	9	greater	great	ADJ
gujaf-287	259	10	financial	financial	ADJ
gujaf-287	259	11	performance	performance	NOUN
gujaf-287	259	12	for	for	ADP
gujaf-287	259	13	nigeria	nigeria	PROPN
gujaf-287	259	14	's	's	PART
gujaf-287	259	15	energy	energy	NOUN
gujaf-287	259	16	companies	company	NOUN
gujaf-287	259	17	,	,	PUNCT
gujaf-287	259	18	according	accord	VERB
gujaf-287	259	19	to	to	ADP
gujaf-287	259	20	the	the	DET
gujaf-287	259	21	presumption	presumption	NOUN
gujaf-287	259	22	of	of	ADP
gujaf-287	259	23	stakeholder	stakeholder	NOUN
gujaf-287	259	24	theory	theory	NOUN
gujaf-287	259	25	.	.	PUNCT
gujaf-287	260	1	gusau	gusau	PROPN
gujaf-287	260	2	journal	journal	PROPN
gujaf-287	260	3	of	of	ADP
gujaf-287	260	4	accounting	accounting	NOUN
gujaf-287	260	5	and	and	CCONJ
gujaf-287	260	6	finance	finance	NOUN
gujaf-287	260	7	,	,	PUNCT
gujaf-287	260	8	vol	vol	NOUN
gujaf-287	260	9	.	.	PROPN
gujaf-287	260	10	5	5	NUM
gujaf-287	260	11	,	,	PUNCT
gujaf-287	260	12	issue	issue	NOUN
gujaf-287	260	13	1	1	NUM
gujaf-287	260	14	,	,	PUNCT
gujaf-287	260	15	april	april	PROPN
gujaf-287	260	16	,	,	PUNCT
gujaf-287	260	17	2024	2024	NUM
gujaf-287	260	18	291	291	NUM
gujaf-287	260	19	the	the	DET
gujaf-287	260	20	adoption	adoption	NOUN
gujaf-287	260	21	of	of	ADP
gujaf-287	260	22	stakeholder	stakeholder	NOUN
gujaf-287	260	23	theory	theory	NOUN
gujaf-287	260	24	as	as	ADP
gujaf-287	260	25	a	a	DET
gujaf-287	260	26	theoretical	theoretical	ADJ
gujaf-287	260	27	perspective	perspective	NOUN
gujaf-287	260	28	is	be	AUX
gujaf-287	260	29	justified	justify	VERB
gujaf-287	260	30	by	by	ADP
gujaf-287	260	31	its	its	PRON
gujaf-287	260	32	efficacy	efficacy	NOUN
gujaf-287	260	33	in	in	ADP
gujaf-287	260	34	addressing	address	VERB
gujaf-287	260	35	stakeholder	stakeholder	NOUN
gujaf-287	260	36	interest	interest	NOUN
gujaf-287	260	37	in	in	ADP
gujaf-287	260	38	esg	esg	PROPN
gujaf-287	260	39	investment	investment	NOUN
gujaf-287	260	40	.	.	PUNCT
gujaf-287	261	1	at	at	ADP
gujaf-287	261	2	first	first	ADV
gujaf-287	261	3	,	,	PUNCT
gujaf-287	261	4	stakeholder	stakeholder	NOUN
gujaf-287	261	5	theory	theory	NOUN
gujaf-287	261	6	emphasizes	emphasize	VERB
gujaf-287	261	7	the	the	DET
gujaf-287	261	8	importance	importance	NOUN
gujaf-287	261	9	of	of	ADP
gujaf-287	261	10	considering	consider	VERB
gujaf-287	261	11	the	the	DET
gujaf-287	261	12	interests	interest	NOUN
gujaf-287	261	13	and	and	CCONJ
gujaf-287	261	14	impacts	impact	NOUN
gujaf-287	261	15	of	of	ADP
gujaf-287	261	16	various	various	ADJ
gujaf-287	261	17	stakeholders	stakeholder	NOUN
gujaf-287	261	18	,	,	PUNCT
gujaf-287	261	19	which	which	PRON
gujaf-287	261	20	aligns	align	VERB
gujaf-287	261	21	with	with	ADP
gujaf-287	261	22	the	the	DET
gujaf-287	261	23	complex	complex	ADJ
gujaf-287	261	24	ecosystem	ecosystem	NOUN
gujaf-287	261	25	within	within	ADP
gujaf-287	261	26	which	which	PRON
gujaf-287	261	27	energy	energy	NOUN
gujaf-287	261	28	companies	company	NOUN
gujaf-287	261	29	operate	operate	VERB
gujaf-287	261	30	(	(	PUNCT
gujaf-287	261	31	ahmad	ahmad	PROPN
gujaf-287	261	32	,	,	PUNCT
gujaf-287	261	33	mobarek	mobarek	NOUN
gujaf-287	261	34	,	,	PUNCT
gujaf-287	261	35	&	&	CCONJ
gujaf-287	261	36	roni	roni	PROPN
gujaf-287	261	37	,	,	PUNCT
gujaf-287	261	38	2021	2021	NUM
gujaf-287	261	39	)	)	PUNCT
gujaf-287	261	40	.	.	PUNCT
gujaf-287	262	1	by	by	ADP
gujaf-287	262	2	integrating	integrate	VERB
gujaf-287	262	3	esg	esg	NOUN
gujaf-287	262	4	practices	practice	NOUN
gujaf-287	262	5	,	,	PUNCT
gujaf-287	262	6	these	these	DET
gujaf-287	262	7	companies	company	NOUN
gujaf-287	262	8	can	can	AUX
gujaf-287	262	9	attract	attract	VERB
gujaf-287	262	10	a	a	DET
gujaf-287	262	11	quality	quality	NOUN
gujaf-287	262	12	workforce	workforce	NOUN
gujaf-287	262	13	,	,	PUNCT
gujaf-287	262	14	appeal	appeal	VERB
gujaf-287	262	15	to	to	ADP
gujaf-287	262	16	socially	socially	ADV
gujaf-287	262	17	conscious	conscious	ADJ
gujaf-287	262	18	consumers	consumer	NOUN
gujaf-287	262	19	,	,	PUNCT
gujaf-287	262	20	and	and	CCONJ
gujaf-287	262	21	garner	garner	VERB
gujaf-287	262	22	investor	investor	NOUN
gujaf-287	262	23	interest	interest	NOUN
gujaf-287	262	24	.	.	PUNCT
gujaf-287	263	1	this	this	DET
gujaf-287	263	2	approach	approach	NOUN
gujaf-287	263	3	not	not	PART
gujaf-287	263	4	only	only	ADV
gujaf-287	263	5	aligns	align	VERB
gujaf-287	263	6	with	with	ADP
gujaf-287	263	7	stakeholder	stakeholder	NOUN
gujaf-287	263	8	theory	theory	NOUN
gujaf-287	263	9	but	but	CCONJ
gujaf-287	263	10	also	also	ADV
gujaf-287	263	11	highlights	highlight	VERB
gujaf-287	263	12	the	the	DET
gujaf-287	263	13	potential	potential	ADJ
gujaf-287	263	14	benefits	benefit	NOUN
gujaf-287	263	15	of	of	ADP
gujaf-287	263	16	esg	esg	PROPN
gujaf-287	263	17	practices	practice	NOUN
gujaf-287	263	18	for	for	ADP
gujaf-287	263	19	companies	company	NOUN
gujaf-287	263	20	beyond	beyond	ADP
gujaf-287	263	21	just	just	ADV
gujaf-287	263	22	financial	financial	ADJ
gujaf-287	263	23	returns	return	NOUN
gujaf-287	263	24	.	.	PUNCT
gujaf-287	264	1	however	however	ADV
gujaf-287	264	2	,	,	PUNCT
gujaf-287	264	3	it	it	PRON
gujaf-287	264	4	also	also	ADV
gujaf-287	264	5	emphasizes	emphasize	VERB
gujaf-287	264	6	the	the	DET
gujaf-287	264	7	potential	potential	ADJ
gujaf-287	264	8	conflicts	conflict	NOUN
gujaf-287	264	9	of	of	ADP
gujaf-287	264	10	interest	interest	NOUN
gujaf-287	264	11	between	between	ADP
gujaf-287	264	12	shareholders	shareholder	NOUN
gujaf-287	264	13	and	and	CCONJ
gujaf-287	264	14	managers	manager	NOUN
gujaf-287	264	15	and	and	CCONJ
gujaf-287	264	16	the	the	DET
gujaf-287	264	17	need	need	NOUN
gujaf-287	264	18	to	to	PART
gujaf-287	264	19	align	align	VERB
gujaf-287	264	20	their	their	PRON
gujaf-287	264	21	objectives	objective	NOUN
gujaf-287	264	22	(	(	PUNCT
gujaf-287	264	23	nguyen	nguyen	PROPN
gujaf-287	264	24	,	,	PUNCT
gujaf-287	264	25	hoang	hoang	PROPN
gujaf-287	264	26	,	,	PUNCT
gujaf-287	264	27	&	&	CCONJ
gujaf-287	264	28	tran	tran	NOUN
gujaf-287	264	29	,	,	PUNCT
gujaf-287	264	30	2022	2022	NUM
gujaf-287	264	31	)	)	PUNCT
gujaf-287	264	32	.	.	PUNCT
gujaf-287	265	1	thus	thus	ADV
gujaf-287	265	2	,	,	PUNCT
gujaf-287	265	3	esg	esg	PROPN
gujaf-287	265	4	investment	investment	NOUN
gujaf-287	265	5	can	can	AUX
gujaf-287	265	6	bridge	bridge	VERB
gujaf-287	265	7	the	the	DET
gujaf-287	265	8	gap	gap	NOUN
gujaf-287	265	9	by	by	ADP
gujaf-287	265	10	promoting	promote	VERB
gujaf-287	265	11	long	long	ADJ
gujaf-287	265	12	-	-	PUNCT
gujaf-287	265	13	term	term	NOUN
gujaf-287	265	14	value	value	NOUN
gujaf-287	265	15	creation	creation	NOUN
gujaf-287	265	16	,	,	PUNCT
gujaf-287	265	17	mitigating	mitigate	VERB
gujaf-287	265	18	risks	risk	NOUN
gujaf-287	265	19	,	,	PUNCT
gujaf-287	265	20	and	and	CCONJ
gujaf-287	265	21	enhancing	enhance	VERB
gujaf-287	265	22	shareholder	shareholder	NOUN
gujaf-287	265	23	value	value	NOUN
gujaf-287	265	24	.	.	PUNCT
gujaf-287	266	1	this	this	PRON
gujaf-287	266	2	can	can	AUX
gujaf-287	266	3	ultimately	ultimately	ADV
gujaf-287	266	4	mitigate	mitigate	VERB
gujaf-287	266	5	reputational	reputational	ADJ
gujaf-287	266	6	and	and	CCONJ
gujaf-287	266	7	financial	financial	ADJ
gujaf-287	266	8	risks	risk	NOUN
gujaf-287	266	9	,	,	PUNCT
gujaf-287	266	10	leading	lead	VERB
gujaf-287	266	11	to	to	ADP
gujaf-287	266	12	improved	improve	VERB
gujaf-287	266	13	financial	financial	ADJ
gujaf-287	266	14	performance	performance	NOUN
gujaf-287	266	15	in	in	ADP
gujaf-287	266	16	nigeria	nigeria	PROPN
gujaf-287	266	17	's	's	PART
gujaf-287	266	18	energy	energy	NOUN
gujaf-287	266	19	sector	sector	NOUN
gujaf-287	266	20	.	.	PUNCT
gujaf-287	267	1	despite	despite	SCONJ
gujaf-287	267	2	its	its	PRON
gujaf-287	267	3	holistic	holistic	ADJ
gujaf-287	267	4	perspective	perspective	NOUN
gujaf-287	267	5	,	,	PUNCT
gujaf-287	267	6	it	it	PRON
gujaf-287	267	7	faced	face	VERB
gujaf-287	267	8	several	several	ADJ
gujaf-287	267	9	criticisms	criticism	NOUN
gujaf-287	267	10	.	.	PUNCT
gujaf-287	268	1	freeman	freeman	PROPN
gujaf-287	268	2	and	and	CCONJ
gujaf-287	268	3	dmytriyev	dmytriyev	PROPN
gujaf-287	268	4	,	,	PUNCT
gujaf-287	268	5	(	(	PUNCT
gujaf-287	268	6	2017	2017	NUM
gujaf-287	268	7	)	)	PUNCT
gujaf-287	268	8	critique	critique	NOUN
gujaf-287	268	9	,	,	PUNCT
gujaf-287	268	10	anchored	anchor	VERB
gujaf-287	268	11	in	in	ADP
gujaf-287	268	12	theory	theory	NOUN
gujaf-287	268	13	,	,	PUNCT
gujaf-287	268	14	ambiguity	ambiguity	NOUN
gujaf-287	268	15	in	in	ADP
gujaf-287	268	16	defining	define	VERB
gujaf-287	268	17	who	who	PRON
gujaf-287	268	18	exactly	exactly	ADV
gujaf-287	268	19	constitutes	constitute	VERB
gujaf-287	268	20	a	a	DET
gujaf-287	268	21	stakeholder	stakeholder	NOUN
gujaf-287	268	22	and	and	CCONJ
gujaf-287	268	23	how	how	SCONJ
gujaf-287	268	24	their	their	PRON
gujaf-287	268	25	interests	interest	NOUN
gujaf-287	268	26	should	should	AUX
gujaf-287	268	27	be	be	AUX
gujaf-287	268	28	weighted	weight	VERB
gujaf-287	268	29	.	.	PUNCT
gujaf-287	269	1	this	this	PRON
gujaf-287	269	2	argues	argue	VERB
gujaf-287	269	3	that	that	SCONJ
gujaf-287	269	4	the	the	DET
gujaf-287	269	5	ambiguity	ambiguity	NOUN
gujaf-287	269	6	can	can	AUX
gujaf-287	269	7	lead	lead	VERB
gujaf-287	269	8	to	to	ADP
gujaf-287	269	9	practical	practical	ADJ
gujaf-287	269	10	challenges	challenge	NOUN
gujaf-287	269	11	in	in	ADP
gujaf-287	269	12	implementation	implementation	NOUN
gujaf-287	269	13	,	,	PUNCT
gujaf-287	269	14	as	as	SCONJ
gujaf-287	269	15	firms	firm	NOUN
gujaf-287	269	16	may	may	AUX
gujaf-287	269	17	struggle	struggle	VERB
gujaf-287	269	18	to	to	PART
gujaf-287	269	19	prioritize	prioritize	VERB
gujaf-287	269	20	conflicting	conflicting	ADJ
gujaf-287	269	21	stakeholder	stakeholder	NOUN
gujaf-287	269	22	interests	interest	NOUN
gujaf-287	269	23	.	.	PUNCT
gujaf-287	270	1	this	this	PRON
gujaf-287	270	2	aligns	align	VERB
gujaf-287	270	3	with	with	ADP
gujaf-287	270	4	nguyen	nguyen	NOUN
gujaf-287	270	5	,	,	PUNCT
gujaf-287	270	6	hoang	hoang	PROPN
gujaf-287	270	7	,	,	PUNCT
gujaf-287	270	8	and	and	CCONJ
gujaf-287	270	9	tran	tran	PROPN
gujaf-287	270	10	's	's	PART
gujaf-287	270	11	(	(	PUNCT
gujaf-287	270	12	2022	2022	NUM
gujaf-287	270	13	)	)	PUNCT
gujaf-287	270	14	argument	argument	NOUN
gujaf-287	270	15	that	that	SCONJ
gujaf-287	270	16	stakeholder	stakeholder	NOUN
gujaf-287	270	17	theory	theory	NOUN
gujaf-287	270	18	lacks	lack	VERB
gujaf-287	270	19	a	a	DET
gujaf-287	270	20	clear	clear	ADJ
gujaf-287	270	21	method	method	NOUN
gujaf-287	270	22	for	for	ADP
gujaf-287	270	23	determining	determine	VERB
gujaf-287	270	24	which	which	PRON
gujaf-287	270	25	stakeholders	stakeholder	NOUN
gujaf-287	270	26	should	should	AUX
gujaf-287	270	27	take	take	VERB
gujaf-287	270	28	precedence	precedence	NOUN
gujaf-287	270	29	in	in	ADP
gujaf-287	270	30	decision	decision	NOUN
gujaf-287	270	31	-	-	PUNCT
gujaf-287	270	32	making	making	NOUN
gujaf-287	270	33	,	,	PUNCT
gujaf-287	270	34	potentially	potentially	ADV
gujaf-287	270	35	leading	lead	VERB
gujaf-287	270	36	to	to	ADP
gujaf-287	270	37	ethical	ethical	ADJ
gujaf-287	270	38	dilemmas	dilemma	NOUN
gujaf-287	270	39	.	.	PUNCT
gujaf-287	271	1	however	however	ADV
gujaf-287	271	2	,	,	PUNCT
gujaf-287	271	3	social	social	ADJ
gujaf-287	271	4	criticism	criticism	NOUN
gujaf-287	271	5	revolves	revolve	VERB
gujaf-287	271	6	around	around	ADP
gujaf-287	271	7	the	the	DET
gujaf-287	271	8	feasibility	feasibility	NOUN
gujaf-287	271	9	of	of	ADP
gujaf-287	271	10	stakeholder	stakeholder	NOUN
gujaf-287	271	11	theory	theory	NOUN
gujaf-287	271	12	in	in	ADP
gujaf-287	271	13	practice	practice	NOUN
gujaf-287	271	14	(	(	PUNCT
gujaf-287	271	15	ahmad	ahmad	PROPN
gujaf-287	271	16	,	,	PUNCT
gujaf-287	271	17	mobarek	mobarek	NOUN
gujaf-287	271	18	,	,	PUNCT
gujaf-287	271	19	&	&	CCONJ
gujaf-287	271	20	roni	roni	PROPN
gujaf-287	271	21	,	,	PUNCT
gujaf-287	271	22	2021	2021	NUM
gujaf-287	271	23	;	;	PUNCT
gujaf-287	271	24	folger	folger	NOUN
gujaf-287	271	25	-	-	PUNCT
gujaf-287	271	26	laronde	laronde	NOUN
gujaf-287	271	27	et	et	NOUN
gujaf-287	271	28	al	al	PROPN
gujaf-287	271	29	.	.	PROPN
gujaf-287	271	30	,	,	PUNCT
gujaf-287	271	31	2022	2022	NUM
gujaf-287	271	32	;	;	PUNCT
gujaf-287	271	33	xie	xie	PROPN
gujaf-287	271	34	et	et	PROPN
gujaf-287	271	35	al	al	PROPN
gujaf-287	271	36	.	.	PROPN
gujaf-287	271	37	,	,	PUNCT
gujaf-287	271	38	2019	2019	NUM
gujaf-287	271	39	)	)	PUNCT
gujaf-287	271	40	.	.	PUNCT
gujaf-287	272	1	this	this	PRON
gujaf-287	272	2	argues	argue	VERB
gujaf-287	272	3	that	that	SCONJ
gujaf-287	272	4	in	in	ADP
gujaf-287	272	5	competitive	competitive	ADJ
gujaf-287	272	6	markets	market	NOUN
gujaf-287	272	7	,	,	PUNCT
gujaf-287	272	8	firms	firm	NOUN
gujaf-287	272	9	focused	focus	VERB
gujaf-287	272	10	on	on	ADP
gujaf-287	272	11	maximizing	maximize	VERB
gujaf-287	272	12	shareholder	shareholder	NOUN
gujaf-287	272	13	value	value	NOUN
gujaf-287	272	14	may	may	AUX
gujaf-287	272	15	outperform	outperform	VERB
gujaf-287	272	16	those	those	PRON
gujaf-287	272	17	that	that	PRON
gujaf-287	272	18	prioritize	prioritize	VERB
gujaf-287	272	19	stakeholder	stakeholder	NOUN
gujaf-287	272	20	interests	interest	NOUN
gujaf-287	272	21	,	,	PUNCT
gujaf-287	272	22	leading	lead	VERB
gujaf-287	272	23	to	to	ADP
gujaf-287	272	24	potential	potential	ADJ
gujaf-287	272	25	economic	economic	ADJ
gujaf-287	272	26	inefficiencies	inefficiency	NOUN
gujaf-287	272	27	.	.	PUNCT
gujaf-287	273	1	moreover	moreover	ADV
gujaf-287	273	2	,	,	PUNCT
gujaf-287	273	3	managerial	managerial	ADJ
gujaf-287	273	4	critics	critic	NOUN
gujaf-287	273	5	,	,	PUNCT
gujaf-287	273	6	as	as	SCONJ
gujaf-287	273	7	noted	note	VERB
gujaf-287	273	8	in	in	ADP
gujaf-287	273	9	castelo	castelo	PROPN
gujaf-287	273	10	-	-	PUNCT
gujaf-287	273	11	branco	branco	PROPN
gujaf-287	273	12	and	and	CCONJ
gujaf-287	273	13	lima	lima	PROPN
gujaf-287	273	14	-	-	PUNCT
gujaf-287	273	15	rodriques	rodrique	NOUN
gujaf-287	273	16	,	,	PUNCT
gujaf-287	273	17	(	(	PUNCT
gujaf-287	273	18	2007	2007	NUM
gujaf-287	273	19	)	)	PUNCT
gujaf-287	273	20	,	,	PUNCT
gujaf-287	273	21	suggest	suggest	VERB
gujaf-287	273	22	that	that	SCONJ
gujaf-287	273	23	stakeholder	stakeholder	NOUN
gujaf-287	273	24	theory	theory	NOUN
gujaf-287	273	25	may	may	AUX
gujaf-287	273	26	undermine	undermine	VERB
gujaf-287	273	27	managerial	managerial	ADJ
gujaf-287	273	28	accountability	accountability	NOUN
gujaf-287	273	29	,	,	PUNCT
gujaf-287	273	30	as	as	SCONJ
gujaf-287	273	31	managers	manager	NOUN
gujaf-287	273	32	could	could	AUX
gujaf-287	273	33	use	use	VERB
gujaf-287	273	34	the	the	DET
gujaf-287	273	35	theory	theory	NOUN
gujaf-287	273	36	to	to	PART
gujaf-287	273	37	justify	justify	VERB
gujaf-287	273	38	decisions	decision	NOUN
gujaf-287	273	39	that	that	PRON
gujaf-287	273	40	prioritise	prioritise	VERB
gujaf-287	273	41	their	their	PRON
gujaf-287	273	42	own	own	ADJ
gujaf-287	273	43	interests	interest	NOUN
gujaf-287	273	44	over	over	ADP
gujaf-287	273	45	those	those	PRON
gujaf-287	273	46	of	of	ADP
gujaf-287	273	47	shareholders	shareholder	NOUN
gujaf-287	273	48	.	.	PUNCT
gujaf-287	274	1	despite	despite	SCONJ
gujaf-287	274	2	these	these	DET
gujaf-287	274	3	criticisms	criticism	NOUN
gujaf-287	274	4	,	,	PUNCT
gujaf-287	274	5	freeman	freeman	NOUN
gujaf-287	274	6	(	(	PUNCT
gujaf-287	274	7	1980	1980	NUM
gujaf-287	274	8	)	)	PUNCT
gujaf-287	274	9	argues	argue	VERB
gujaf-287	274	10	that	that	SCONJ
gujaf-287	274	11	it	it	PRON
gujaf-287	274	12	provides	provide	VERB
gujaf-287	274	13	a	a	DET
gujaf-287	274	14	more	more	ADV
gujaf-287	274	15	holistic	holistic	ADJ
gujaf-287	274	16	approach	approach	NOUN
gujaf-287	274	17	to	to	ADP
gujaf-287	274	18	business	business	NOUN
gujaf-287	274	19	that	that	PRON
gujaf-287	274	20	considers	consider	VERB
gujaf-287	274	21	long	long	ADJ
gujaf-287	274	22	-	-	PUNCT
gujaf-287	274	23	term	term	NOUN
gujaf-287	274	24	societal	societal	ADJ
gujaf-287	274	25	impacts	impact	NOUN
gujaf-287	274	26	by	by	ADP
gujaf-287	274	27	engaging	engage	VERB
gujaf-287	274	28	with	with	ADP
gujaf-287	274	29	a	a	DET
gujaf-287	274	30	broader	broad	ADJ
gujaf-287	274	31	set	set	NOUN
gujaf-287	274	32	of	of	ADP
gujaf-287	274	33	stakeholders	stakeholder	NOUN
gujaf-287	274	34	(	(	PUNCT
gujaf-287	274	35	parmar	parmar	PROPN
gujaf-287	274	36	et	et	PROPN
gujaf-287	274	37	al	al	PROPN
gujaf-287	274	38	.	.	PROPN
gujaf-287	274	39	,	,	PUNCT
gujaf-287	274	40	2010	2010	NUM
gujaf-287	274	41	)	)	PUNCT
gujaf-287	274	42	.	.	PUNCT
gujaf-287	275	1	3	3	X
gujaf-287	275	2	.	.	X
gujaf-287	275	3	methods	method	NOUN
gujaf-287	275	4	and	and	CCONJ
gujaf-287	275	5	data	datum	NOUN
gujaf-287	275	6	an	an	DET
gujaf-287	275	7	ex	ex	NOUN
gujaf-287	275	8	-	-	ADJ
gujaf-287	275	9	post	post	ADJ
gujaf-287	275	10	-	-	ADJ
gujaf-287	275	11	facto	facto	ADJ
gujaf-287	275	12	research	research	NOUN
gujaf-287	275	13	design	design	NOUN
gujaf-287	275	14	was	be	AUX
gujaf-287	275	15	conducted	conduct	VERB
gujaf-287	275	16	for	for	ADP
gujaf-287	275	17	its	its	PRON
gujaf-287	275	18	appropriateness	appropriateness	NOUN
gujaf-287	275	19	in	in	ADP
gujaf-287	275	20	examining	examine	VERB
gujaf-287	275	21	the	the	DET
gujaf-287	275	22	relationship	relationship	NOUN
gujaf-287	275	23	between	between	ADP
gujaf-287	275	24	the	the	DET
gujaf-287	275	25	research	research	NOUN
gujaf-287	275	26	variables	variable	NOUN
gujaf-287	275	27	(	(	PUNCT
gujaf-287	275	28	dougherty	dougherty	PROPN
gujaf-287	275	29	et	et	PROPN
gujaf-287	275	30	al	al	PROPN
gujaf-287	275	31	.	.	PROPN
gujaf-287	275	32	,	,	PUNCT
gujaf-287	275	33	2011	2011	NUM
gujaf-287	275	34	)	)	PUNCT
gujaf-287	275	35	using	use	VERB
gujaf-287	275	36	paneled	panel	VERB
gujaf-287	275	37	historical	historical	ADJ
gujaf-287	275	38	data	datum	NOUN
gujaf-287	275	39	that	that	PRON
gujaf-287	275	40	enabled	enable	VERB
gujaf-287	275	41	natural	natural	ADJ
gujaf-287	275	42	observation	observation	NOUN
gujaf-287	275	43	without	without	ADP
gujaf-287	275	44	direct	direct	ADJ
gujaf-287	275	45	gusau	gusau	ADJ
gujaf-287	275	46	journal	journal	NOUN
gujaf-287	275	47	of	of	ADP
gujaf-287	275	48	accounting	accounting	NOUN
gujaf-287	275	49	and	and	CCONJ
gujaf-287	275	50	finance	finance	NOUN
gujaf-287	275	51	,	,	PUNCT
gujaf-287	275	52	vol	vol	NOUN
gujaf-287	275	53	.	.	PROPN
gujaf-287	275	54	5	5	NUM
gujaf-287	275	55	,	,	PUNCT
gujaf-287	275	56	issue	issue	NOUN
gujaf-287	275	57	1	1	NUM
gujaf-287	275	58	,	,	PUNCT
gujaf-287	275	59	april	april	PROPN
gujaf-287	275	60	,	,	PUNCT
gujaf-287	275	61	2024	2024	NUM
gujaf-287	275	62	292	292	NUM
gujaf-287	275	63	researcher	researcher	NOUN
gujaf-287	275	64	intervention	intervention	NOUN
gujaf-287	275	65	and	and	CCONJ
gujaf-287	275	66	minimized	minimized	ADJ
gujaf-287	275	67	participant	participant	ADJ
gujaf-287	275	68	bias	bias	NOUN
gujaf-287	275	69	.	.	PUNCT
gujaf-287	276	1	this	this	DET
gujaf-287	276	2	approach	approach	NOUN
gujaf-287	276	3	provides	provide	VERB
gujaf-287	276	4	a	a	DET
gujaf-287	276	5	holistic	holistic	ADJ
gujaf-287	276	6	view	view	NOUN
gujaf-287	276	7	of	of	ADP
gujaf-287	276	8	long	long	ADJ
gujaf-287	276	9	-	-	PUNCT
gujaf-287	276	10	term	term	NOUN
gujaf-287	276	11	impacts	impact	NOUN
gujaf-287	276	12	and	and	CCONJ
gujaf-287	276	13	fosters	foster	VERB
gujaf-287	276	14	an	an	DET
gujaf-287	276	15	unbiased	unbiased	ADJ
gujaf-287	276	16	understanding	understanding	NOUN
gujaf-287	276	17	of	of	ADP
gujaf-287	276	18	how	how	SCONJ
gujaf-287	276	19	esg	esg	PROPN
gujaf-287	276	20	efforts	effort	NOUN
gujaf-287	276	21	are	be	AUX
gujaf-287	276	22	linked	link	VERB
gujaf-287	276	23	to	to	ADP
gujaf-287	276	24	financial	financial	ADJ
gujaf-287	276	25	sustainability	sustainability	NOUN
gujaf-287	276	26	,	,	PUNCT
gujaf-287	276	27	particularly	particularly	ADV
gujaf-287	276	28	within	within	ADP
gujaf-287	276	29	the	the	DET
gujaf-287	276	30	nigerian	nigerian	ADJ
gujaf-287	276	31	context	context	NOUN
gujaf-287	276	32	.	.	PUNCT
gujaf-287	277	1	the	the	DET
gujaf-287	277	2	research	research	NOUN
gujaf-287	277	3	utilized	utilize	VERB
gujaf-287	277	4	secondary	secondary	ADJ
gujaf-287	277	5	data	datum	NOUN
gujaf-287	277	6	from	from	ADP
gujaf-287	277	7	various	various	ADJ
gujaf-287	277	8	sources	source	NOUN
gujaf-287	277	9	,	,	PUNCT
gujaf-287	277	10	chosen	choose	VERB
gujaf-287	277	11	for	for	ADP
gujaf-287	277	12	their	their	PRON
gujaf-287	277	13	inherent	inherent	ADJ
gujaf-287	277	14	validity	validity	NOUN
gujaf-287	277	15	as	as	SCONJ
gujaf-287	277	16	they	they	PRON
gujaf-287	277	17	have	have	AUX
gujaf-287	277	18	undergone	undergo	VERB
gujaf-287	277	19	expert	expert	NOUN
gujaf-287	277	20	evaluation	evaluation	NOUN
gujaf-287	277	21	before	before	ADP
gujaf-287	277	22	publication	publication	NOUN
gujaf-287	277	23	,	,	PUNCT
gujaf-287	277	24	thus	thus	ADV
gujaf-287	277	25	reducing	reduce	VERB
gujaf-287	277	26	potential	potential	ADJ
gujaf-287	277	27	bias	bias	NOUN
gujaf-287	277	28	(	(	PUNCT
gujaf-287	277	29	ernst	ernst	PROPN
gujaf-287	277	30	&	&	CCONJ
gujaf-287	277	31	williams	williams	PROPN
gujaf-287	277	32	-	-	PUNCT
gujaf-287	277	33	jr	jr	PROPN
gujaf-287	277	34	.	.	PROPN
gujaf-287	277	35	,	,	PUNCT
gujaf-287	277	36	2014	2014	NUM
gujaf-287	277	37	)	)	PUNCT
gujaf-287	277	38	.	.	PUNCT
gujaf-287	278	1	these	these	DET
gujaf-287	278	2	sources	source	NOUN
gujaf-287	278	3	included	include	VERB
gujaf-287	278	4	corporate	corporate	ADJ
gujaf-287	278	5	annual	annual	ADJ
gujaf-287	278	6	reports	report	NOUN
gujaf-287	278	7	and	and	CCONJ
gujaf-287	278	8	standalone	standalone	ADJ
gujaf-287	278	9	sustainability	sustainability	NOUN
gujaf-287	278	10	reports	report	NOUN
gujaf-287	278	11	.	.	PUNCT
gujaf-287	279	1	a	a	DET
gujaf-287	279	2	purposive	purposive	ADJ
gujaf-287	279	3	sampling	sample	VERB
gujaf-287	279	4	approach	approach	NOUN
gujaf-287	279	5	was	be	AUX
gujaf-287	279	6	employed	employ	VERB
gujaf-287	279	7	due	due	ADP
gujaf-287	279	8	to	to	ADP
gujaf-287	279	9	its	its	PRON
gujaf-287	279	10	suitability	suitability	NOUN
gujaf-287	279	11	for	for	ADP
gujaf-287	279	12	the	the	DET
gujaf-287	279	13	research	research	NOUN
gujaf-287	279	14	's	's	PART
gujaf-287	279	15	intended	intend	VERB
gujaf-287	279	16	purpose	purpose	NOUN
gujaf-287	279	17	(	(	PUNCT
gujaf-287	279	18	campbell	campbell	PROPN
gujaf-287	279	19	et	et	PROPN
gujaf-287	279	20	al	al	PROPN
gujaf-287	279	21	.	.	PROPN
gujaf-287	279	22	,	,	PUNCT
gujaf-287	279	23	2020	2020	NUM
gujaf-287	279	24	)	)	PUNCT
gujaf-287	279	25	.	.	PUNCT
gujaf-287	280	1	the	the	DET
gujaf-287	280	2	research	research	NOUN
gujaf-287	280	3	adopted	adopt	VERB
gujaf-287	280	4	a	a	DET
gujaf-287	280	5	cross	cross	ADJ
gujaf-287	280	6	-	-	ADJ
gujaf-287	280	7	sectional	sectional	ADJ
gujaf-287	280	8	time	time	NOUN
gujaf-287	280	9	horizon	horizon	NOUN
gujaf-287	280	10	spanning	span	VERB
gujaf-287	280	11	from	from	ADP
gujaf-287	280	12	2013	2013	NUM
gujaf-287	280	13	to	to	ADP
gujaf-287	280	14	2023	2023	NUM
gujaf-287	280	15	to	to	PART
gujaf-287	280	16	accurately	accurately	ADV
gujaf-287	280	17	reflect	reflect	VERB
gujaf-287	280	18	the	the	DET
gujaf-287	280	19	economic	economic	ADJ
gujaf-287	280	20	reality	reality	NOUN
gujaf-287	280	21	of	of	ADP
gujaf-287	280	22	the	the	DET
gujaf-287	280	23	industry	industry	NOUN
gujaf-287	280	24	,	,	PUNCT
gujaf-287	280	25	including	include	VERB
gujaf-287	280	26	firms	firm	NOUN
gujaf-287	280	27	'	'	PART
gujaf-287	280	28	social	social	ADJ
gujaf-287	280	29	practices	practice	NOUN
gujaf-287	280	30	and	and	CCONJ
gujaf-287	280	31	the	the	DET
gujaf-287	280	32	implementation	implementation	NOUN
gujaf-287	280	33	year	year	NOUN
gujaf-287	280	34	of	of	ADP
gujaf-287	280	35	ifrs	ifrs	PROPN
gujaf-287	280	36	in	in	ADP
gujaf-287	280	37	nigeria	nigeria	PROPN
gujaf-287	280	38	's	's	PART
gujaf-287	280	39	industry	industry	NOUN
gujaf-287	280	40	(	(	PUNCT
gujaf-287	280	41	herbert	herbert	PROPN
gujaf-287	280	42	&	&	CCONJ
gujaf-287	280	43	tsegba	tsegba	PROPN
gujaf-287	280	44	,	,	PUNCT
gujaf-287	280	45	2013	2013	NUM
gujaf-287	280	46	)	)	PUNCT
gujaf-287	280	47	.	.	PUNCT
gujaf-287	281	1	quantitative	quantitative	ADJ
gujaf-287	281	2	data	datum	NOUN
gujaf-287	281	3	was	be	AUX
gujaf-287	281	4	extracted	extract	VERB
gujaf-287	281	5	annually	annually	ADV
gujaf-287	281	6	from	from	ADP
gujaf-287	281	7	the	the	DET
gujaf-287	281	8	corporate	corporate	ADJ
gujaf-287	281	9	reports	report	NOUN
gujaf-287	281	10	of	of	ADP
gujaf-287	281	11	the	the	DET
gujaf-287	281	12	top	top	ADJ
gujaf-287	281	13	six	six	NUM
gujaf-287	281	14	quoted	quote	VERB
gujaf-287	281	15	industry	industry	NOUN
gujaf-287	281	16	leaders	leader	NOUN
gujaf-287	281	17	in	in	ADP
gujaf-287	281	18	nigeria	nigeria	PROPN
gujaf-287	281	19	's	's	PART
gujaf-287	281	20	energy	energy	NOUN
gujaf-287	281	21	sector	sector	NOUN
gujaf-287	281	22	:	:	PUNCT
gujaf-287	281	23	exxonmobil	exxonmobil	PROPN
gujaf-287	281	24	,	,	PUNCT
gujaf-287	281	25	chevron	chevron	NOUN
gujaf-287	281	26	corporation	corporation	NOUN
gujaf-287	281	27	,	,	PUNCT
gujaf-287	281	28	shell	shell	PROPN
gujaf-287	281	29	plc	plc	PROPN
gujaf-287	281	30	,	,	PUNCT
gujaf-287	281	31	oando	oando	PROPN
gujaf-287	281	32	plc	plc	PROPN
gujaf-287	281	33	,	,	PUNCT
gujaf-287	281	34	seplat	seplat	ADJ
gujaf-287	281	35	energy	energy	NOUN
gujaf-287	281	36	,	,	PUNCT
gujaf-287	281	37	and	and	CCONJ
gujaf-287	281	38	total	total	ADJ
gujaf-287	281	39	energy	energy	NOUN
gujaf-287	281	40	.	.	PUNCT
gujaf-287	282	1	this	this	DET
gujaf-287	282	2	approach	approach	NOUN
gujaf-287	282	3	was	be	AUX
gujaf-287	282	4	chosen	choose	VERB
gujaf-287	282	5	to	to	PART
gujaf-287	282	6	capture	capture	VERB
gujaf-287	282	7	a	a	DET
gujaf-287	282	8	current	current	ADJ
gujaf-287	282	9	snapshot	snapshot	NOUN
gujaf-287	282	10	of	of	ADP
gujaf-287	282	11	the	the	DET
gujaf-287	282	12	rapidly	rapidly	ADV
gujaf-287	282	13	evolving	evolve	VERB
gujaf-287	282	14	urban	urban	ADJ
gujaf-287	282	15	environment	environment	NOUN
gujaf-287	282	16	in	in	ADP
gujaf-287	282	17	nigeria	nigeria	PROPN
gujaf-287	282	18	,	,	PUNCT
gujaf-287	282	19	where	where	SCONJ
gujaf-287	282	20	esg	esg	NOUN
gujaf-287	282	21	practices	practice	NOUN
gujaf-287	282	22	can	can	AUX
gujaf-287	282	23	change	change	VERB
gujaf-287	282	24	rapidly	rapidly	ADV
gujaf-287	282	25	(	(	PUNCT
gujaf-287	282	26	goyal	goyal	PROPN
gujaf-287	282	27	&	&	CCONJ
gujaf-287	282	28	jegadeesh	jegadeesh	PROPN
gujaf-287	282	29	,	,	PUNCT
gujaf-287	282	30	2018	2018	NUM
gujaf-287	282	31	)	)	PUNCT
gujaf-287	282	32	.	.	PUNCT
gujaf-287	283	1	multinational	multinational	ADJ
gujaf-287	283	2	energy	energy	NOUN
gujaf-287	283	3	companies	company	NOUN
gujaf-287	283	4	were	be	AUX
gujaf-287	283	5	specifically	specifically	ADV
gujaf-287	283	6	selected	select	VERB
gujaf-287	283	7	for	for	ADP
gujaf-287	283	8	their	their	PRON
gujaf-287	283	9	global	global	ADJ
gujaf-287	283	10	presence	presence	NOUN
gujaf-287	283	11	,	,	PUNCT
gujaf-287	283	12	diverse	diverse	ADJ
gujaf-287	283	13	portfolios	portfolio	NOUN
gujaf-287	283	14	,	,	PUNCT
gujaf-287	283	15	and	and	CCONJ
gujaf-287	283	16	proactive	proactive	ADJ
gujaf-287	283	17	esg	esg	PROPN
gujaf-287	283	18	initiatives	initiative	NOUN
gujaf-287	283	19	,	,	PUNCT
gujaf-287	283	20	providing	provide	VERB
gujaf-287	283	21	valuable	valuable	ADJ
gujaf-287	283	22	insights	insight	NOUN
gujaf-287	283	23	into	into	ADP
gujaf-287	283	24	the	the	DET
gujaf-287	283	25	complex	complex	ADJ
gujaf-287	283	26	relationship	relationship	NOUN
gujaf-287	283	27	between	between	ADP
gujaf-287	283	28	sustainability	sustainability	NOUN
gujaf-287	283	29	efforts	effort	NOUN
gujaf-287	283	30	and	and	CCONJ
gujaf-287	283	31	financial	financial	ADJ
gujaf-287	283	32	performance	performance	NOUN
gujaf-287	283	33	in	in	ADP
gujaf-287	283	34	the	the	DET
gujaf-287	283	35	energy	energy	NOUN
gujaf-287	283	36	sector	sector	NOUN
gujaf-287	283	37	(	(	PUNCT
gujaf-287	283	38	odunaiya	odunaiya	NOUN
gujaf-287	283	39	et	et	PROPN
gujaf-287	283	40	al	al	PROPN
gujaf-287	283	41	.	.	PROPN
gujaf-287	283	42	,	,	PUNCT
gujaf-287	283	43	2024	2024	NUM
gujaf-287	283	44	)	)	PUNCT
gujaf-287	283	45	.	.	PUNCT
gujaf-287	284	1	variable	variable	ADJ
gujaf-287	284	2	measurement	measurement	NOUN
gujaf-287	284	3	and	and	CCONJ
gujaf-287	284	4	model	model	NOUN
gujaf-287	284	5	specification	specification	NOUN
gujaf-287	284	6	the	the	DET
gujaf-287	284	7	research	research	NOUN
gujaf-287	284	8	model	model	NOUN
gujaf-287	284	9	is	be	AUX
gujaf-287	284	10	guided	guide	VERB
gujaf-287	284	11	by	by	ADP
gujaf-287	284	12	the	the	DET
gujaf-287	284	13	below	below	ADJ
gujaf-287	284	14	research	research	NOUN
gujaf-287	284	15	variables	variable	NOUN
gujaf-287	284	16	:	:	PUNCT
gujaf-287	284	17	table	table	NOUN
gujaf-287	284	18	1	1	NUM
gujaf-287	284	19	:	:	PUNCT
gujaf-287	284	20	variables	variable	NOUN
gujaf-287	284	21	and	and	CCONJ
gujaf-287	284	22	measurement	measurement	NOUN
gujaf-287	284	23	variable	variable	ADJ
gujaf-287	284	24	type	type	NOUN
gujaf-287	284	25	variable	variable	ADJ
gujaf-287	284	26	name	name	NOUN
gujaf-287	284	27	variable	variable	NOUN
gujaf-287	284	28	’s	’s	PART
gujaf-287	284	29	proxies	proxy	NOUN
gujaf-287	284	30	description	description	VERB
gujaf-287	284	31	dependent	dependent	ADJ
gujaf-287	284	32	variable	variable	ADJ
gujaf-287	284	33	financial	financial	ADJ
gujaf-287	284	34	sustainability	sustainability	NOUN
gujaf-287	284	35	(	(	PUNCT
gujaf-287	284	36	fs	fs	NOUN
gujaf-287	284	37	)	)	PUNCT
gujaf-287	284	38	return	return	NOUN
gujaf-287	284	39	on	on	ADP
gujaf-287	284	40	assets	asset	NOUN
gujaf-287	284	41	profit	profit	NOUN
gujaf-287	284	42	after	after	ADP
gujaf-287	284	43	tax	tax	NOUN
gujaf-287	284	44	/	/	SYM
gujaf-287	284	45	total	total	ADJ
gujaf-287	284	46	assets	asset	NOUN
gujaf-287	284	47	independent	independent	ADJ
gujaf-287	284	48	variable	variable	ADJ
gujaf-287	284	49	environmental	environmental	ADJ
gujaf-287	284	50	investment	investment	NOUN
gujaf-287	284	51	(	(	PUNCT
gujaf-287	284	52	ei	ei	NOUN
gujaf-287	284	53	)	)	PUNCT
gujaf-287	284	54	carbon	carbon	NOUN
gujaf-287	284	55	emissions	emission	NOUN
gujaf-287	284	56	number	number	NOUN
gujaf-287	284	57	of	of	ADP
gujaf-287	284	58	emissions	emission	NOUN
gujaf-287	284	59	social	social	ADJ
gujaf-287	284	60	investment	investment	NOUN
gujaf-287	284	61	(	(	PUNCT
gujaf-287	284	62	si	si	NOUN
gujaf-287	284	63	)	)	PUNCT
gujaf-287	284	64	workforce	workforce	NOUN
gujaf-287	284	65	number	number	NOUN
gujaf-287	284	66	of	of	ADP
gujaf-287	284	67	workforces	workforce	NOUN
gujaf-287	284	68	governance	governance	NOUN
gujaf-287	284	69	investment	investment	NOUN
gujaf-287	284	70	(	(	PUNCT
gujaf-287	284	71	gi	gi	NOUN
gujaf-287	284	72	)	)	PUNCT
gujaf-287	284	73	members	member	NOUN
gujaf-287	284	74	of	of	ADP
gujaf-287	284	75	the	the	DET
gujaf-287	284	76	board	board	NOUN
gujaf-287	284	77	size	size	NOUN
gujaf-287	284	78	of	of	ADP
gujaf-287	284	79	the	the	DET
gujaf-287	284	80	board	board	NOUN
gujaf-287	284	81	source	source	NOUN
gujaf-287	284	82	:	:	PUNCT
gujaf-287	284	83	author	author	NOUN
gujaf-287	284	84	,	,	PUNCT
gujaf-287	284	85	(	(	PUNCT
gujaf-287	284	86	2024	2024	NUM
gujaf-287	284	87	)	)	PUNCT
gujaf-287	284	88	gusau	gusau	ADJ
gujaf-287	284	89	journal	journal	NOUN
gujaf-287	284	90	of	of	ADP
gujaf-287	284	91	accounting	accounting	NOUN
gujaf-287	284	92	and	and	CCONJ
gujaf-287	284	93	finance	finance	NOUN
gujaf-287	284	94	,	,	PUNCT
gujaf-287	284	95	vol	vol	NOUN
gujaf-287	284	96	.	.	PROPN
gujaf-287	284	97	5	5	NUM
gujaf-287	284	98	,	,	PUNCT
gujaf-287	284	99	issue	issue	NOUN
gujaf-287	284	100	1	1	NUM
gujaf-287	284	101	,	,	PUNCT
gujaf-287	284	102	april	april	PROPN
gujaf-287	284	103	,	,	PUNCT
gujaf-287	284	104	2024	2024	NUM
gujaf-287	284	105	293	293	NUM
gujaf-287	284	106	the	the	DET
gujaf-287	284	107	fundamental	fundamental	ADJ
gujaf-287	284	108	model	model	NOUN
gujaf-287	284	109	,	,	PUNCT
gujaf-287	284	110	derived	derive	VERB
gujaf-287	284	111	from	from	ADP
gujaf-287	284	112	ishi	ishi	PROPN
gujaf-287	284	113	's	's	PART
gujaf-287	284	114	work	work	NOUN
gujaf-287	284	115	(	(	PUNCT
gujaf-287	284	116	1990	1990	NUM
gujaf-287	284	117	)	)	PUNCT
gujaf-287	284	118	,	,	PUNCT
gujaf-287	284	119	is	be	AUX
gujaf-287	284	120	presented	present	VERB
gujaf-287	284	121	in	in	ADP
gujaf-287	284	122	equation	equation	NOUN
gujaf-287	284	123	1	1	NUM
gujaf-287	284	124	:	:	PUNCT
gujaf-287	285	1	y	y	PROPN
gujaf-287	285	2	=	=	SYM
gujaf-287	285	3	β0	β0	PROPN
gujaf-287	286	1	+	+	CCONJ
gujaf-287	286	2	β1	β1	PROPN
gujaf-287	286	3	x1	x1	PROPN
gujaf-287	287	1	+	+	CCONJ
gujaf-287	287	2	β2x2	β2x2	PUNCT
gujaf-287	287	3	+	+	CCONJ
gujaf-287	287	4	β3x3	β3x3	PUNCT
gujaf-287	287	5	+	+	CCONJ
gujaf-287	287	6	α	α	PROPN
gujaf-287	287	7	+	+	CCONJ
gujaf-287	287	8	ε	ε	PROPN
gujaf-287	287	9	…	…	X
gujaf-287	287	10	…	…	PUNCT
gujaf-287	287	11	…	…	PUNCT
gujaf-287	287	12	…	…	PUNCT
gujaf-287	287	13	…	…	PUNCT
gujaf-287	287	14	…	…	PUNCT
gujaf-287	287	15	…	…	PUNCT
gujaf-287	287	16	…	…	SYM
gujaf-287	287	17	.	.	PUNCT
gujaf-287	287	18	…	…	PUNCT
gujaf-287	287	19	equation	equation	NOUN
gujaf-287	287	20	(	(	PUNCT
gujaf-287	287	21	1	1	X
gujaf-287	287	22	)	)	PUNCT
gujaf-287	287	23	𝑅𝑂𝐴	𝑅𝑂𝐴	PROPN
gujaf-287	287	24	=	=	PUNCT
gujaf-287	287	25	∝	∝	X
gujaf-287	287	26	+	+	NOUN
gujaf-287	287	27	𝛽1𝐸𝐼𝑖𝑡	𝛽1𝐸𝐼𝑖𝑡	X
gujaf-287	287	28	+	+	ADJ
gujaf-287	287	29	𝛽2𝑆𝐼𝑖𝑡	𝛽2𝑆𝐼𝑖𝑡	PUNCT
gujaf-287	287	30	+	+	CCONJ
gujaf-287	287	31	𝛽3𝐺𝐼𝑖𝑡	𝛽3𝐺𝐼𝑖𝑡	X
gujaf-287	287	32	+	+	CCONJ
gujaf-287	287	33	𝜀𝑖𝑡	𝜀𝑖𝑡	VERB
gujaf-287	287	34	…	…	PUNCT
gujaf-287	287	35	…	…	PUNCT
gujaf-287	287	36	…	…	PUNCT
gujaf-287	287	37	..	..	PUNCT
gujaf-287	287	38	…	…	PUNCT
gujaf-287	287	39	..	..	PUNCT
gujaf-287	287	40	…	…	PUNCT
gujaf-287	287	41	...	...	PUNCT
gujaf-287	287	42	equation	equation	NOUN
gujaf-287	287	43	(	(	PUNCT
gujaf-287	287	44	2	2	NUM
gujaf-287	287	45	)	)	PUNCT
gujaf-287	287	46	where	where	SCONJ
gujaf-287	287	47	,	,	PUNCT
gujaf-287	287	48	∝	∝	PROPN
gujaf-287	287	49	=	=	PUNCT
gujaf-287	287	50	intercept	intercept	PROPN
gujaf-287	287	51	,	,	PUNCT
gujaf-287	287	52	𝜀	𝜀	NOUN
gujaf-287	287	53	=	=	NOUN
gujaf-287	287	54	error	error	NOUN
gujaf-287	287	55	term	term	NOUN
gujaf-287	287	56	,	,	PUNCT
gujaf-287	287	57	β1	β1	PROPN
gujaf-287	287	58	–	–	PUNCT
gujaf-287	287	59	β3	β3	VERB
gujaf-287	287	60	=	=	SYM
gujaf-287	287	61	coefficient	coefficient	NOUN
gujaf-287	287	62	of	of	ADP
gujaf-287	287	63	independent	independent	ADJ
gujaf-287	287	64	variables	variable	NOUN
gujaf-287	287	65	,	,	PUNCT
gujaf-287	287	66	α=	α=	NOUN
gujaf-287	287	67	time	time	NOUN
gujaf-287	287	68	-	-	PUNCT
gujaf-287	287	69	invariant	invariant	ADJ
gujaf-287	287	70	individual	individual	ADJ
gujaf-287	287	71	effects	effect	NOUN
gujaf-287	287	72	,	,	PUNCT
gujaf-287	287	73	y	y	PROPN
gujaf-287	287	74	=	=	PUNCT
gujaf-287	287	75	dependent	dependent	ADJ
gujaf-287	287	76	variable	variable	NOUN
gujaf-287	287	77	,	,	PUNCT
gujaf-287	287	78	x	x	PUNCT
gujaf-287	287	79	=	=	PUNCT
gujaf-287	287	80	independent	independent	ADJ
gujaf-287	287	81	variable	variable	NOUN
gujaf-287	287	82	,	,	PUNCT
gujaf-287	287	83	fs	fs	ADP
gujaf-287	287	84	=	=	PUNCT
gujaf-287	287	85	financial	financial	ADJ
gujaf-287	287	86	sustainability	sustainability	NOUN
gujaf-287	287	87	=	=	SYM
gujaf-287	287	88	return	return	NOUN
gujaf-287	287	89	on	on	ADP
gujaf-287	287	90	assets	asset	NOUN
gujaf-287	287	91	,	,	PUNCT
gujaf-287	287	92	ei	ei	NOUN
gujaf-287	287	93	=	=	PUNCT
gujaf-287	287	94	environmental	environmental	ADJ
gujaf-287	287	95	investment	investment	NOUN
gujaf-287	287	96	=	=	NOUN
gujaf-287	287	97	number	number	NOUN
gujaf-287	287	98	of	of	ADP
gujaf-287	287	99	carbon	carbon	NOUN
gujaf-287	287	100	emissions	emission	NOUN
gujaf-287	287	101	,	,	PUNCT
gujaf-287	287	102	gi	gi	NOUN
gujaf-287	287	103	=	=	SYM
gujaf-287	287	104	governance	governance	NOUN
gujaf-287	287	105	investment	investment	NOUN
gujaf-287	287	106	=	=	NOUN
gujaf-287	287	107	size	size	NOUN
gujaf-287	287	108	of	of	ADP
gujaf-287	287	109	the	the	DET
gujaf-287	287	110	board	board	NOUN
gujaf-287	287	111	,	,	PUNCT
gujaf-287	287	112	si	si	NOUN
gujaf-287	287	113	=	=	ADJ
gujaf-287	287	114	social	social	ADJ
gujaf-287	287	115	investment	investment	NOUN
gujaf-287	287	116	=	=	NOUN
gujaf-287	287	117	number	number	NOUN
gujaf-287	287	118	of	of	ADP
gujaf-287	287	119	workforce	workforce	PROPN
gujaf-287	287	120	diagnostic	diagnostic	ADJ
gujaf-287	287	121	and	and	CCONJ
gujaf-287	287	122	panel	panel	NOUN
gujaf-287	287	123	root	root	NOUN
gujaf-287	287	124	test	test	NOUN
gujaf-287	287	125	to	to	PART
gujaf-287	287	126	evaluate	evaluate	VERB
gujaf-287	287	127	whether	whether	SCONJ
gujaf-287	287	128	the	the	DET
gujaf-287	287	129	model	model	NOUN
gujaf-287	287	130	was	be	AUX
gujaf-287	287	131	affected	affect	VERB
gujaf-287	287	132	by	by	ADP
gujaf-287	287	133	multicollinearity	multicollinearity	NOUN
gujaf-287	287	134	or	or	CCONJ
gujaf-287	287	135	non	non	ADJ
gujaf-287	287	136	-	-	NOUN
gujaf-287	287	137	normality	normality	NOUN
gujaf-287	287	138	in	in	ADP
gujaf-287	287	139	the	the	DET
gujaf-287	287	140	error	error	NOUN
gujaf-287	287	141	term	term	NOUN
gujaf-287	287	142	,	,	PUNCT
gujaf-287	287	143	a	a	DET
gujaf-287	287	144	diagnostic	diagnostic	ADJ
gujaf-287	287	145	test	test	NOUN
gujaf-287	287	146	was	be	AUX
gujaf-287	287	147	conducted	conduct	VERB
gujaf-287	287	148	to	to	PART
gujaf-287	287	149	ensure	ensure	VERB
gujaf-287	287	150	adherence	adherence	NOUN
gujaf-287	287	151	to	to	ADP
gujaf-287	287	152	best	good	ADJ
gujaf-287	287	153	linear	linear	ADJ
gujaf-287	287	154	unbiased	unbiased	ADJ
gujaf-287	287	155	estimators	estimator	NOUN
gujaf-287	287	156	(	(	PUNCT
gujaf-287	287	157	blue	blue	ADJ
gujaf-287	287	158	)	)	PUNCT
gujaf-287	287	159	standards	standard	NOUN
gujaf-287	287	160	.	.	PUNCT
gujaf-287	288	1	these	these	DET
gujaf-287	288	2	tests	test	NOUN
gujaf-287	288	3	are	be	AUX
gujaf-287	288	4	crucial	crucial	ADJ
gujaf-287	288	5	for	for	ADP
gujaf-287	288	6	ensuring	ensure	VERB
gujaf-287	288	7	the	the	DET
gujaf-287	288	8	accuracy	accuracy	NOUN
gujaf-287	288	9	and	and	CCONJ
gujaf-287	288	10	dependability	dependability	NOUN
gujaf-287	288	11	of	of	ADP
gujaf-287	288	12	regression	regression	NOUN
gujaf-287	288	13	analysis	analysis	NOUN
gujaf-287	288	14	outcomes	outcome	NOUN
gujaf-287	288	15	(	(	PUNCT
gujaf-287	288	16	lista	lista	PROPN
gujaf-287	288	17	,	,	PUNCT
gujaf-287	288	18	2014	2014	NUM
gujaf-287	288	19	)	)	PUNCT
gujaf-287	288	20	.	.	PUNCT
gujaf-287	289	1	the	the	DET
gujaf-287	289	2	normality	normality	NOUN
gujaf-287	289	3	of	of	ADP
gujaf-287	289	4	the	the	DET
gujaf-287	289	5	dataset	dataset	NOUN
gujaf-287	289	6	was	be	AUX
gujaf-287	289	7	assessed	assess	VERB
gujaf-287	289	8	using	use	VERB
gujaf-287	289	9	a	a	DET
gujaf-287	289	10	normality	normality	NOUN
gujaf-287	289	11	test	test	NOUN
gujaf-287	289	12	,	,	PUNCT
gujaf-287	289	13	which	which	PRON
gujaf-287	289	14	is	be	AUX
gujaf-287	289	15	vital	vital	ADJ
gujaf-287	289	16	for	for	ADP
gujaf-287	289	17	ensuring	ensure	VERB
gujaf-287	289	18	the	the	DET
gujaf-287	289	19	dataset	dataset	NOUN
gujaf-287	289	20	's	's	PART
gujaf-287	289	21	validity	validity	NOUN
gujaf-287	289	22	.	.	PUNCT
gujaf-287	290	1	by	by	ADP
gujaf-287	290	2	evaluating	evaluate	VERB
gujaf-287	290	3	multicollinearity	multicollinearity	NOUN
gujaf-287	290	4	,	,	PUNCT
gujaf-287	290	5	the	the	DET
gujaf-287	290	6	research	research	NOUN
gujaf-287	290	7	can	can	AUX
gujaf-287	290	8	verify	verify	VERB
gujaf-287	290	9	that	that	SCONJ
gujaf-287	290	10	the	the	DET
gujaf-287	290	11	independent	independent	ADJ
gujaf-287	290	12	variables	variable	NOUN
gujaf-287	290	13	are	be	AUX
gujaf-287	290	14	not	not	PART
gujaf-287	290	15	highly	highly	ADV
gujaf-287	290	16	correlated	correlate	VERB
gujaf-287	290	17	,	,	PUNCT
gujaf-287	290	18	which	which	PRON
gujaf-287	290	19	could	could	AUX
gujaf-287	290	20	impact	impact	VERB
gujaf-287	290	21	the	the	DET
gujaf-287	290	22	accuracy	accuracy	NOUN
gujaf-287	290	23	and	and	CCONJ
gujaf-287	290	24	stability	stability	NOUN
gujaf-287	290	25	of	of	ADP
gujaf-287	290	26	the	the	DET
gujaf-287	290	27	estimates	estimate	NOUN
gujaf-287	290	28	(	(	PUNCT
gujaf-287	290	29	daoud	daoud	PROPN
gujaf-287	290	30	,	,	PUNCT
gujaf-287	290	31	2017	2017	NUM
gujaf-287	290	32	)	)	PUNCT
gujaf-287	290	33	.	.	PUNCT
gujaf-287	291	1	the	the	DET
gujaf-287	291	2	jarque	jarque	NOUN
gujaf-287	291	3	-	-	PUNCT
gujaf-287	291	4	bera	bera	NOUN
gujaf-287	291	5	test	test	NOUN
gujaf-287	291	6	was	be	AUX
gujaf-287	291	7	utilised	utilise	VERB
gujaf-287	291	8	to	to	PART
gujaf-287	291	9	analyse	analyse	VERB
gujaf-287	291	10	the	the	DET
gujaf-287	291	11	distribution	distribution	NOUN
gujaf-287	291	12	of	of	ADP
gujaf-287	291	13	the	the	DET
gujaf-287	291	14	error	error	NOUN
gujaf-287	291	15	component	component	NOUN
gujaf-287	291	16	,	,	PUNCT
gujaf-287	291	17	while	while	SCONJ
gujaf-287	291	18	the	the	DET
gujaf-287	291	19	multicollinearity	multicollinearity	NOUN
gujaf-287	291	20	test	test	NOUN
gujaf-287	291	21	was	be	AUX
gujaf-287	291	22	employed	employ	VERB
gujaf-287	291	23	to	to	PART
gujaf-287	291	24	assess	assess	VERB
gujaf-287	291	25	the	the	DET
gujaf-287	291	26	relationship	relationship	NOUN
gujaf-287	291	27	between	between	ADP
gujaf-287	291	28	independent	independent	ADJ
gujaf-287	291	29	and	and	CCONJ
gujaf-287	291	30	dependent	dependent	ADJ
gujaf-287	291	31	variables	variable	NOUN
gujaf-287	291	32	for	for	ADP
gujaf-287	291	33	linearity	linearity	NOUN
gujaf-287	291	34	or	or	CCONJ
gujaf-287	291	35	non	non	ADJ
gujaf-287	291	36	-	-	NOUN
gujaf-287	291	37	linearity	linearity	NOUN
gujaf-287	291	38	.	.	PUNCT
gujaf-287	292	1	by	by	ADP
gujaf-287	292	2	checking	check	VERB
gujaf-287	292	3	the	the	DET
gujaf-287	292	4	normality	normality	NOUN
gujaf-287	292	5	of	of	ADP
gujaf-287	292	6	the	the	DET
gujaf-287	292	7	error	error	NOUN
gujaf-287	292	8	terms	term	NOUN
gujaf-287	292	9	,	,	PUNCT
gujaf-287	292	10	research	research	NOUN
gujaf-287	292	11	ensures	ensure	VERB
gujaf-287	292	12	that	that	SCONJ
gujaf-287	292	13	the	the	DET
gujaf-287	292	14	assumptions	assumption	NOUN
gujaf-287	292	15	of	of	ADP
gujaf-287	292	16	linear	linear	ADJ
gujaf-287	292	17	regression	regression	NOUN
gujaf-287	292	18	are	be	AUX
gujaf-287	292	19	satisfied	satisfied	ADJ
gujaf-287	292	20	.	.	PUNCT
gujaf-287	293	1	overall	overall	ADV
gujaf-287	293	2	,	,	PUNCT
gujaf-287	293	3	these	these	DET
gujaf-287	293	4	diagnostic	diagnostic	ADJ
gujaf-287	293	5	tests	test	NOUN
gujaf-287	293	6	aid	aid	VERB
gujaf-287	293	7	in	in	ADP
gujaf-287	293	8	validating	validate	VERB
gujaf-287	293	9	the	the	DET
gujaf-287	293	10	assumptions	assumption	NOUN
gujaf-287	293	11	of	of	ADP
gujaf-287	293	12	the	the	DET
gujaf-287	293	13	regression	regression	NOUN
gujaf-287	293	14	model	model	NOUN
gujaf-287	293	15	and	and	CCONJ
gujaf-287	293	16	ensuring	ensure	VERB
gujaf-287	293	17	that	that	SCONJ
gujaf-287	293	18	the	the	DET
gujaf-287	293	19	results	result	NOUN
gujaf-287	293	20	are	be	AUX
gujaf-287	293	21	robust	robust	ADJ
gujaf-287	293	22	and	and	CCONJ
gujaf-287	293	23	reliable	reliable	ADJ
gujaf-287	293	24	.	.	PUNCT
gujaf-287	294	1	consequently	consequently	ADV
gujaf-287	294	2	,	,	PUNCT
gujaf-287	294	3	the	the	DET
gujaf-287	294	4	model	model	NOUN
gujaf-287	294	5	's	's	PART
gujaf-287	294	6	variable	variable	ADJ
gujaf-287	294	7	stationarity	stationarity	NOUN
gujaf-287	294	8	was	be	AUX
gujaf-287	294	9	assessed	assess	VERB
gujaf-287	294	10	using	use	VERB
gujaf-287	294	11	panel	panel	NOUN
gujaf-287	294	12	unit	unit	NOUN
gujaf-287	294	13	root	root	NOUN
gujaf-287	294	14	tests	test	NOUN
gujaf-287	294	15	to	to	PART
gujaf-287	294	16	avoid	avoid	VERB
gujaf-287	294	17	spurious	spurious	ADJ
gujaf-287	294	18	regression	regression	NOUN
gujaf-287	294	19	,	,	PUNCT
gujaf-287	294	20	which	which	PRON
gujaf-287	294	21	can	can	AUX
gujaf-287	294	22	occur	occur	VERB
gujaf-287	294	23	when	when	SCONJ
gujaf-287	294	24	variables	variable	NOUN
gujaf-287	294	25	are	be	AUX
gujaf-287	294	26	nonstationary	nonstationary	ADJ
gujaf-287	294	27	or	or	CCONJ
gujaf-287	294	28	have	have	VERB
gujaf-287	294	29	unit	unit	NOUN
gujaf-287	294	30	roots	root	NOUN
gujaf-287	294	31	,	,	PUNCT
gujaf-287	294	32	leading	lead	VERB
gujaf-287	294	33	to	to	ADP
gujaf-287	294	34	incorrect	incorrect	ADJ
gujaf-287	294	35	findings	finding	NOUN
gujaf-287	294	36	.	.	PUNCT
gujaf-287	295	1	tests	test	NOUN
gujaf-287	295	2	such	such	ADJ
gujaf-287	295	3	as	as	ADP
gujaf-287	295	4	the	the	DET
gujaf-287	295	5	impesaran	impesaran	NOUN
gujaf-287	295	6	-	-	PUNCT
gujaf-287	295	7	shin	shin	NOUN
gujaf-287	295	8	test	test	NOUN
gujaf-287	295	9	(	(	PUNCT
gujaf-287	295	10	ips	ips	PROPN
gujaf-287	295	11	)	)	PUNCT
gujaf-287	295	12	and	and	CCONJ
gujaf-287	295	13	the	the	DET
gujaf-287	295	14	levin	levin	PROPN
gujaf-287	295	15	et	et	PROPN
gujaf-287	295	16	al	al	PROPN
gujaf-287	295	17	.	.	PROPN
gujaf-287	295	18	,	,	PUNCT
gujaf-287	295	19	(	(	PUNCT
gujaf-287	295	20	2002	2002	NUM
gujaf-287	295	21	)	)	PUNCT
gujaf-287	295	22	test	test	NOUN
gujaf-287	295	23	were	be	AUX
gujaf-287	295	24	utilized	utilize	VERB
gujaf-287	295	25	.	.	PUNCT
gujaf-287	296	1	this	this	DET
gujaf-287	296	2	verification	verification	NOUN
gujaf-287	296	3	is	be	AUX
gujaf-287	296	4	crucial	crucial	ADJ
gujaf-287	296	5	for	for	ADP
gujaf-287	296	6	several	several	ADJ
gujaf-287	296	7	reasons	reason	NOUN
gujaf-287	296	8	.	.	PUNCT
gujaf-287	297	1	firstly	firstly	ADV
gujaf-287	297	2	,	,	PUNCT
gujaf-287	297	3	non	non	ADJ
gujaf-287	297	4	-	-	ADJ
gujaf-287	297	5	stationary	stationary	ADJ
gujaf-287	297	6	variables	variable	NOUN
gujaf-287	297	7	can	can	AUX
gujaf-287	297	8	result	result	VERB
gujaf-287	297	9	in	in	ADP
gujaf-287	297	10	spurious	spurious	ADJ
gujaf-287	297	11	regression	regression	NOUN
gujaf-287	297	12	,	,	PUNCT
gujaf-287	297	13	falsely	falsely	ADV
gujaf-287	297	14	indicating	indicate	VERB
gujaf-287	297	15	relationships	relationship	NOUN
gujaf-287	297	16	between	between	ADP
gujaf-287	297	17	variables	variable	NOUN
gujaf-287	297	18	.	.	PUNCT
gujaf-287	298	1	secondly	secondly	ADV
gujaf-287	298	2	,	,	PUNCT
gujaf-287	298	3	it	it	PRON
gujaf-287	298	4	ensures	ensure	VERB
gujaf-287	298	5	the	the	DET
gujaf-287	298	6	reliability	reliability	NOUN
gujaf-287	298	7	and	and	CCONJ
gujaf-287	298	8	validity	validity	NOUN
gujaf-287	298	9	of	of	ADP
gujaf-287	298	10	the	the	DET
gujaf-287	298	11	model	model	NOUN
gujaf-287	298	12	's	's	PART
gujaf-287	298	13	findings	finding	NOUN
gujaf-287	298	14	by	by	ADP
gujaf-287	298	15	avoiding	avoid	VERB
gujaf-287	298	16	misleading	mislead	VERB
gujaf-287	298	17	results	result	NOUN
gujaf-287	298	18	from	from	ADP
gujaf-287	298	19	non	non	ADJ
gujaf-287	298	20	-	-	ADJ
gujaf-287	298	21	stationary	stationary	ADJ
gujaf-287	298	22	data	datum	NOUN
gujaf-287	298	23	.	.	PUNCT
gujaf-287	299	1	by	by	ADP
gujaf-287	299	2	employing	employ	VERB
gujaf-287	299	3	panel	panel	NOUN
gujaf-287	299	4	unit	unit	NOUN
gujaf-287	299	5	root	root	NOUN
gujaf-287	299	6	tests	test	NOUN
gujaf-287	299	7	,	,	PUNCT
gujaf-287	299	8	the	the	DET
gujaf-287	299	9	analysis	analysis	NOUN
gujaf-287	299	10	's	's	PART
gujaf-287	299	11	robustness	robustness	NOUN
gujaf-287	299	12	by	by	ADP
gujaf-287	299	13	confirming	confirm	VERB
gujaf-287	299	14	the	the	DET
gujaf-287	299	15	stationarity	stationarity	NOUN
gujaf-287	299	16	assumption	assumption	NOUN
gujaf-287	299	17	can	can	AUX
gujaf-287	299	18	be	be	AUX
gujaf-287	299	19	enhanced	enhance	VERB
gujaf-287	299	20	.	.	PUNCT
gujaf-287	300	1	gusau	gusau	ADJ
gujaf-287	300	2	journal	journal	PROPN
gujaf-287	300	3	of	of	ADP
gujaf-287	300	4	accounting	accounting	NOUN
gujaf-287	300	5	and	and	CCONJ
gujaf-287	300	6	finance	finance	NOUN
gujaf-287	300	7	,	,	PUNCT
gujaf-287	300	8	vol	vol	NOUN
gujaf-287	300	9	.	.	PROPN
gujaf-287	300	10	5	5	NUM
gujaf-287	300	11	,	,	PUNCT
gujaf-287	300	12	issue	issue	NOUN
gujaf-287	300	13	1	1	NUM
gujaf-287	300	14	,	,	PUNCT
gujaf-287	300	15	april	april	PROPN
gujaf-287	300	16	,	,	PUNCT
gujaf-287	300	17	2024	2024	NUM
gujaf-287	300	18	294	294	NUM
gujaf-287	300	19	model	model	NOUN
gujaf-287	300	20	estimation	estimation	NOUN
gujaf-287	300	21	the	the	DET
gujaf-287	300	22	pooled	pool	VERB
gujaf-287	300	23	ols	ol	NOUN
gujaf-287	300	24	model	model	NOUN
gujaf-287	300	25	is	be	AUX
gujaf-287	300	26	simpler	simple	ADJ
gujaf-287	300	27	to	to	PART
gujaf-287	300	28	use	use	VERB
gujaf-287	300	29	than	than	ADP
gujaf-287	300	30	other	other	ADJ
gujaf-287	300	31	models	model	NOUN
gujaf-287	300	32	but	but	CCONJ
gujaf-287	300	33	has	have	VERB
gujaf-287	300	34	drawbacks	drawback	NOUN
gujaf-287	300	35	in	in	ADP
gujaf-287	300	36	panel	panel	NOUN
gujaf-287	300	37	data	datum	NOUN
gujaf-287	300	38	investigations	investigation	NOUN
gujaf-287	300	39	.	.	PUNCT
gujaf-287	301	1	researchers	researcher	NOUN
gujaf-287	301	2	can	can	AUX
gujaf-287	301	3	not	not	PART
gujaf-287	301	4	separate	separate	VERB
gujaf-287	301	5	the	the	DET
gujaf-287	301	6	nature	nature	NOUN
gujaf-287	301	7	and	and	CCONJ
gujaf-287	301	8	course	course	NOUN
gujaf-287	301	9	of	of	ADP
gujaf-287	301	10	observations	observation	NOUN
gujaf-287	301	11	,	,	PUNCT
gujaf-287	301	12	leading	lead	VERB
gujaf-287	301	13	to	to	ADP
gujaf-287	301	14	biased	biased	ADJ
gujaf-287	301	15	conclusions	conclusion	NOUN
gujaf-287	301	16	if	if	SCONJ
gujaf-287	301	17	data	datum	NOUN
gujaf-287	301	18	vary	vary	VERB
gujaf-287	301	19	across	across	ADP
gujaf-287	301	20	time	time	NOUN
gujaf-287	301	21	periods	periods	PROPN
gujaf-287	301	22	(	(	PUNCT
gujaf-287	301	23	gujarati	gujarati	PROPN
gujaf-287	301	24	&	&	CCONJ
gujaf-287	301	25	porter	porter	PROPN
gujaf-287	301	26	,	,	PUNCT
gujaf-287	301	27	2009	2009	NUM
gujaf-287	301	28	)	)	PUNCT
gujaf-287	301	29	.	.	PUNCT
gujaf-287	302	1	due	due	ADP
gujaf-287	302	2	to	to	ADP
gujaf-287	302	3	heterogeneity	heterogeneity	NOUN
gujaf-287	302	4	,	,	PUNCT
gujaf-287	302	5	outcomes	outcome	NOUN
gujaf-287	302	6	are	be	AUX
gujaf-287	302	7	biased	biased	ADJ
gujaf-287	302	8	,	,	PUNCT
gujaf-287	302	9	inconsistent	inconsistent	ADJ
gujaf-287	302	10	,	,	PUNCT
gujaf-287	302	11	and	and	CCONJ
gujaf-287	302	12	ineffective	ineffective	ADJ
gujaf-287	302	13	,	,	PUNCT
gujaf-287	302	14	contrary	contrary	ADJ
gujaf-287	302	15	to	to	ADP
gujaf-287	302	16	blue	blue	ADJ
gujaf-287	302	17	characteristics	characteristic	NOUN
gujaf-287	302	18	.	.	PUNCT
gujaf-287	303	1	as	as	ADP
gujaf-287	303	2	a	a	DET
gujaf-287	303	3	result	result	NOUN
gujaf-287	303	4	,	,	PUNCT
gujaf-287	303	5	the	the	DET
gujaf-287	303	6	least	least	ADJ
gujaf-287	303	7	-	-	PUNCT
gujaf-287	303	8	squares	square	NOUN
gujaf-287	303	9	dummy	dummy	ADJ
gujaf-287	303	10	variable	variable	NOUN
gujaf-287	303	11	(	(	PUNCT
gujaf-287	303	12	lsdv	lsdv	NOUN
gujaf-287	303	13	)	)	PUNCT
gujaf-287	303	14	model	model	NOUN
gujaf-287	303	15	,	,	PUNCT
gujaf-287	303	16	known	know	VERB
gujaf-287	303	17	as	as	ADP
gujaf-287	303	18	the	the	DET
gujaf-287	303	19	fixed	fix	VERB
gujaf-287	303	20	effects	effect	NOUN
gujaf-287	303	21	model	model	NOUN
gujaf-287	303	22	(	(	PUNCT
gujaf-287	303	23	fem	fem	PROPN
gujaf-287	303	24	)	)	PUNCT
gujaf-287	303	25	,	,	PUNCT
gujaf-287	303	26	allows	allow	VERB
gujaf-287	303	27	the	the	DET
gujaf-287	303	28	regression	regression	NOUN
gujaf-287	303	29	model	model	NOUN
gujaf-287	303	30	's	's	PART
gujaf-287	303	31	intercept	intercept	NOUN
gujaf-287	303	32	to	to	PART
gujaf-287	303	33	vary	vary	VERB
gujaf-287	303	34	based	base	VERB
gujaf-287	303	35	on	on	ADP
gujaf-287	303	36	individual	individual	ADJ
gujaf-287	303	37	characteristics	characteristic	NOUN
gujaf-287	303	38	.	.	PUNCT
gujaf-287	304	1	"	"	PUNCT
gujaf-287	304	2	fixed	fix	VERB
gujaf-287	304	3	effects	effect	NOUN
gujaf-287	304	4	"	"	PUNCT
gujaf-287	304	5	refer	refer	VERB
gujaf-287	304	6	to	to	ADP
gujaf-287	304	7	unique	unique	ADJ
gujaf-287	304	8	traits	trait	NOUN
gujaf-287	304	9	that	that	PRON
gujaf-287	304	10	differentiate	differentiate	VERB
gujaf-287	304	11	individuals	individual	NOUN
gujaf-287	304	12	in	in	ADP
gujaf-287	304	13	terms	term	NOUN
gujaf-287	304	14	of	of	ADP
gujaf-287	304	15	background	background	NOUN
gujaf-287	304	16	and	and	CCONJ
gujaf-287	304	17	risk	risk	NOUN
gujaf-287	304	18	tolerance	tolerance	NOUN
gujaf-287	304	19	.	.	PUNCT
gujaf-287	305	1	in	in	ADP
gujaf-287	305	2	the	the	DET
gujaf-287	305	3	basic	basic	ADJ
gujaf-287	305	4	lsdv	lsdv	NOUN
gujaf-287	305	5	form	form	NOUN
gujaf-287	305	6	,	,	PUNCT
gujaf-287	305	7	such	such	ADJ
gujaf-287	305	8	"	"	PUNCT
gujaf-287	305	9	fixed	fix	VERB
gujaf-287	305	10	effects	effect	NOUN
gujaf-287	305	11	"	"	PUNCT
gujaf-287	305	12	are	be	AUX
gujaf-287	305	13	assumed	assume	VERB
gujaf-287	305	14	to	to	PART
gujaf-287	305	15	remain	remain	VERB
gujaf-287	305	16	constant	constant	ADJ
gujaf-287	305	17	over	over	ADP
gujaf-287	305	18	time	time	NOUN
gujaf-287	305	19	.	.	PUNCT
gujaf-287	306	1	moreover	moreover	ADV
gujaf-287	306	2	,	,	PUNCT
gujaf-287	306	3	the	the	DET
gujaf-287	306	4	rem	rem	NOUN
gujaf-287	306	5	model	model	NOUN
gujaf-287	306	6	,	,	PUNCT
gujaf-287	306	7	also	also	ADV
gujaf-287	306	8	known	know	VERB
gujaf-287	306	9	as	as	ADP
gujaf-287	306	10	the	the	DET
gujaf-287	306	11	error	error	NOUN
gujaf-287	306	12	component	component	NOUN
gujaf-287	306	13	model	model	NOUN
gujaf-287	306	14	,	,	PUNCT
gujaf-287	306	15	is	be	AUX
gujaf-287	306	16	a	a	DET
gujaf-287	306	17	regression	regression	NOUN
gujaf-287	306	18	with	with	ADP
gujaf-287	306	19	random	random	ADJ
gujaf-287	306	20	constant	constant	ADJ
gujaf-287	306	21	terms	term	NOUN
gujaf-287	306	22	(	(	PUNCT
gujaf-287	306	23	gujarati	gujarati	PROPN
gujaf-287	306	24	&	&	CCONJ
gujaf-287	306	25	porter	porter	PROPN
gujaf-287	306	26	,	,	PUNCT
gujaf-287	306	27	2009	2009	NUM
gujaf-287	306	28	)	)	PUNCT
gujaf-287	306	29	.	.	PUNCT
gujaf-287	307	1	it	it	PRON
gujaf-287	307	2	evaluates	evaluate	VERB
gujaf-287	307	3	changes	change	NOUN
gujaf-287	307	4	among	among	ADP
gujaf-287	307	5	groups	group	NOUN
gujaf-287	307	6	and	and	CCONJ
gujaf-287	307	7	includes	include	VERB
gujaf-287	307	8	potentially	potentially	ADV
gujaf-287	307	9	omitted	omit	VERB
gujaf-287	307	10	factors	factor	NOUN
gujaf-287	307	11	as	as	ADP
gujaf-287	307	12	independent	independent	ADJ
gujaf-287	307	13	variables	variable	NOUN
gujaf-287	307	14	to	to	PART
gujaf-287	307	15	avoid	avoid	VERB
gujaf-287	307	16	variable	variable	ADJ
gujaf-287	307	17	bias	bias	NOUN
gujaf-287	307	18	.	.	PUNCT
gujaf-287	308	1	the	the	DET
gujaf-287	308	2	rem	rem	NOUN
gujaf-287	308	3	model	model	NOUN
gujaf-287	308	4	assumes	assume	VERB
gujaf-287	308	5	that	that	SCONJ
gujaf-287	308	6	independent	independent	ADJ
gujaf-287	308	7	variables	variable	NOUN
gujaf-287	308	8	and	and	CCONJ
gujaf-287	308	9	individual	individual	ADJ
gujaf-287	308	10	effects	effect	NOUN
gujaf-287	308	11	do	do	AUX
gujaf-287	308	12	not	not	PART
gujaf-287	308	13	interact	interact	VERB
gujaf-287	308	14	,	,	PUNCT
gujaf-287	308	15	making	make	VERB
gujaf-287	308	16	individual	individual	ADJ
gujaf-287	308	17	effects	effect	NOUN
gujaf-287	308	18	an	an	DET
gujaf-287	308	19	independent	independent	ADJ
gujaf-287	308	20	variable	variable	NOUN
gujaf-287	308	21	.	.	PUNCT
gujaf-287	309	1	rem	rem	NOUN
gujaf-287	309	2	differs	differ	VERB
gujaf-287	309	3	from	from	ADP
gujaf-287	309	4	fem	fem	NOUN
gujaf-287	309	5	in	in	ADP
gujaf-287	309	6	that	that	SCONJ
gujaf-287	309	7	it	it	PRON
gujaf-287	309	8	assumes	assume	VERB
gujaf-287	309	9	unobserved	unobserved	ADJ
gujaf-287	309	10	effects	effect	NOUN
gujaf-287	309	11	are	be	AUX
gujaf-287	309	12	uncorrelated	uncorrelate	VERB
gujaf-287	309	13	with	with	ADP
gujaf-287	309	14	the	the	DET
gujaf-287	309	15	independent	independent	ADJ
gujaf-287	309	16	variables	variable	NOUN
gujaf-287	309	17	(	(	PUNCT
gujaf-287	309	18	kumaran	kumaran	PROPN
gujaf-287	309	19	&	&	CCONJ
gujaf-287	309	20	rajamoorthy	rajamoorthy	PROPN
gujaf-287	309	21	,	,	PUNCT
gujaf-287	309	22	2024	2024	NUM
gujaf-287	309	23	)	)	PUNCT
gujaf-287	309	24	.	.	PUNCT
gujaf-287	310	1	the	the	DET
gujaf-287	310	2	breusch	breusch	ADJ
gujaf-287	310	3	-	-	PUNCT
gujaf-287	310	4	pagan	pagan	VERB
gujaf-287	310	5	lagrange	lagrange	NOUN
gujaf-287	310	6	multiplier	multipli	ADJ
gujaf-287	310	7	(	(	PUNCT
gujaf-287	310	8	bglm	bglm	NOUN
gujaf-287	310	9	)	)	PUNCT
gujaf-287	310	10	test	test	NOUN
gujaf-287	310	11	is	be	AUX
gujaf-287	310	12	commonly	commonly	ADV
gujaf-287	310	13	used	use	VERB
gujaf-287	310	14	by	by	ADP
gujaf-287	310	15	econometricians	econometrician	NOUN
gujaf-287	310	16	to	to	PART
gujaf-287	310	17	choose	choose	VERB
gujaf-287	310	18	the	the	DET
gujaf-287	310	19	better	well	ADJ
gujaf-287	310	20	model	model	NOUN
gujaf-287	310	21	between	between	ADP
gujaf-287	310	22	pols	pol	NOUN
gujaf-287	310	23	and	and	CCONJ
gujaf-287	310	24	rem	rem	NOUN
gujaf-287	310	25	.	.	PROPN
gujaf-287	310	26	as	as	ADP
gujaf-287	310	27	a	a	DET
gujaf-287	310	28	result	result	NOUN
gujaf-287	310	29	,	,	PUNCT
gujaf-287	310	30	the	the	DET
gujaf-287	310	31	null	null	ADJ
gujaf-287	310	32	hypothesis	hypothesis	NOUN
gujaf-287	310	33	(	(	PUNCT
gujaf-287	310	34	h0	h0	PROPN
gujaf-287	310	35	)	)	PUNCT
gujaf-287	310	36	in	in	ADP
gujaf-287	310	37	the	the	DET
gujaf-287	310	38	bglm	bglm	ADJ
gujaf-287	310	39	test	test	NOUN
gujaf-287	310	40	posits	posit	NOUN
gujaf-287	310	41	that	that	SCONJ
gujaf-287	310	42	the	the	DET
gujaf-287	310	43	variance	variance	NOUN
gujaf-287	310	44	of	of	ADP
gujaf-287	310	45	random	random	ADJ
gujaf-287	310	46	effects	effect	NOUN
gujaf-287	310	47	is	be	AUX
gujaf-287	310	48	zero	zero	NUM
gujaf-287	310	49	,	,	PUNCT
gujaf-287	310	50	implying	imply	VERB
gujaf-287	310	51	that	that	SCONJ
gujaf-287	310	52	the	the	DET
gujaf-287	310	53	intercepts	intercept	NOUN
gujaf-287	310	54	of	of	ADP
gujaf-287	310	55	all	all	DET
gujaf-287	310	56	cross	cross	ADJ
gujaf-287	310	57	-	-	ADJ
gujaf-287	310	58	sectional	sectional	ADJ
gujaf-287	310	59	units	unit	NOUN
gujaf-287	310	60	are	be	AUX
gujaf-287	310	61	constant	constant	ADJ
gujaf-287	310	62	,	,	PUNCT
gujaf-287	310	63	indicating	indicate	VERB
gujaf-287	310	64	no	no	DET
gujaf-287	310	65	random	random	ADJ
gujaf-287	310	66	effect	effect	NOUN
gujaf-287	310	67	in	in	ADP
gujaf-287	310	68	the	the	DET
gujaf-287	310	69	model	model	NOUN
gujaf-287	310	70	and	and	CCONJ
gujaf-287	310	71	favouring	favour	VERB
gujaf-287	310	72	pols	pol	NOUN
gujaf-287	310	73	.	.	PUNCT
gujaf-287	311	1	hausman	hausman	PROPN
gujaf-287	311	2	,	,	PUNCT
gujaf-287	311	3	(	(	PUNCT
gujaf-287	311	4	2015	2015	NUM
gujaf-287	311	5	)	)	PUNCT
gujaf-287	311	6	proposed	propose	VERB
gujaf-287	311	7	a	a	DET
gujaf-287	311	8	test	test	NOUN
gujaf-287	311	9	comparing	compare	VERB
gujaf-287	311	10	estimates	estimate	NOUN
gujaf-287	311	11	of	of	ADP
gujaf-287	311	12	random	random	ADJ
gujaf-287	311	13	effects	effect	NOUN
gujaf-287	311	14	and	and	CCONJ
gujaf-287	311	15	fixed	fix	VERB
gujaf-287	311	16	effects	effect	NOUN
gujaf-287	311	17	to	to	PART
gujaf-287	311	18	determine	determine	VERB
gujaf-287	311	19	whether	whether	SCONJ
gujaf-287	311	20	rem	rem	NOUN
gujaf-287	311	21	or	or	CCONJ
gujaf-287	311	22	fem	fem	NOUN
gujaf-287	311	23	is	be	AUX
gujaf-287	311	24	more	more	ADV
gujaf-287	311	25	appropriate	appropriate	ADJ
gujaf-287	311	26	for	for	ADP
gujaf-287	311	27	panel	panel	NOUN
gujaf-287	311	28	data	datum	NOUN
gujaf-287	311	29	analysis	analysis	NOUN
gujaf-287	311	30	(	(	PUNCT
gujaf-287	311	31	hill	hill	NOUN
gujaf-287	311	32	et	et	PROPN
gujaf-287	311	33	al	al	PROPN
gujaf-287	311	34	.	.	PROPN
gujaf-287	311	35	,	,	PUNCT
gujaf-287	311	36	2008	2008	NUM
gujaf-287	311	37	)	)	PUNCT
gujaf-287	311	38	.	.	PUNCT
gujaf-287	312	1	gusau	gusau	PROPN
gujaf-287	312	2	journal	journal	PROPN
gujaf-287	312	3	of	of	ADP
gujaf-287	312	4	accounting	accounting	NOUN
gujaf-287	312	5	and	and	CCONJ
gujaf-287	312	6	finance	finance	NOUN
gujaf-287	312	7	,	,	PUNCT
gujaf-287	312	8	vol	vol	NOUN
gujaf-287	312	9	.	.	PROPN
gujaf-287	312	10	5	5	NUM
gujaf-287	312	11	,	,	PUNCT
gujaf-287	312	12	issue	issue	NOUN
gujaf-287	312	13	1	1	NUM
gujaf-287	312	14	,	,	PUNCT
gujaf-287	312	15	april	april	PROPN
gujaf-287	312	16	,	,	PUNCT
gujaf-287	312	17	2024	2024	NUM
gujaf-287	312	18	295	295	NUM
gujaf-287	312	19	4	4	NUM
gujaf-287	312	20	.	.	PUNCT
gujaf-287	312	21	result	result	NOUN
gujaf-287	312	22	presentation	presentation	NOUN
gujaf-287	312	23	and	and	CCONJ
gujaf-287	312	24	discussion	discussion	NOUN
gujaf-287	312	25	of	of	ADP
gujaf-287	312	26	findings	finding	NOUN
gujaf-287	312	27	descriptive	descriptive	ADJ
gujaf-287	312	28	analysis	analysis	NOUN
gujaf-287	312	29	table	table	NOUN
gujaf-287	312	30	2	2	NUM
gujaf-287	312	31	:	:	PUNCT
gujaf-287	312	32	descriptive	descriptive	ADJ
gujaf-287	312	33	analysis	analysis	NOUN
gujaf-287	312	34	and	and	CCONJ
gujaf-287	312	35	normality	normality	NOUN
gujaf-287	312	36	test	test	NOUN
gujaf-287	312	37	factor	factor	NOUN
gujaf-287	312	38	roa	roa	PROPN
gujaf-287	312	39	emissions	emissions	PROPN
gujaf-287	312	40	workforce	workforce	PROPN
gujaf-287	312	41	board	board	PROPN
gujaf-287	312	42	size	size	NOUN
gujaf-287	312	43	n	n	PROPN
gujaf-287	312	44	50	50	NUM
gujaf-287	312	45	50	50	NUM
gujaf-287	312	46	50	50	NUM
gujaf-287	312	47	50	50	NUM
gujaf-287	312	48	mean	mean	NOUN
gujaf-287	313	1	3.4848	3.4848	NUM
gujaf-287	313	2	2.565	2.565	NUM
gujaf-287	313	3	3.970	3.970	NUM
gujaf-287	313	4	12.9200	12.9200	NUM
gujaf-287	313	5	median	median	NOUN
gujaf-287	313	6	3.7336	3.7336	NUM
gujaf-287	313	7	2.407	2.407	NUM
gujaf-287	313	8	4.855	4.855	NUM
gujaf-287	313	9	12.0000	12.0000	NUM
gujaf-287	313	10	maximum	maximum	ADJ
gujaf-287	313	11	23.2318	23.2318	NUM
gujaf-287	313	12	6.157	6.157	NUM
gujaf-287	313	13	5.038	5.038	NUM
gujaf-287	313	14	28.0000	28.0000	NUM
gujaf-287	313	15	minimum	minimum	NOUN
gujaf-287	313	16	-16.3226	-16.3226	NUM
gujaf-287	313	17	0.301	0.301	NUM
gujaf-287	313	18	2.121	2.121	NUM
gujaf-287	313	19	7.0000	7.0000	NUM
gujaf-287	313	20	standard	standard	ADJ
gujaf-287	313	21	deviation	deviation	NOUN
gujaf-287	313	22	6.1781	6.1781	NUM
gujaf-287	313	23	1.260	1.260	NUM
gujaf-287	313	24	1.201	1.201	NUM
gujaf-287	313	25	4.2754	4.2754	NUM
gujaf-287	313	26	jarque	jarque	NOUN
gujaf-287	313	27	-	-	PUNCT
gujaf-287	313	28	bera	bera	NOUN
gujaf-287	313	29	16.9577	16.9577	NUM
gujaf-287	314	1	5013.358	5013.358	NUM
gujaf-287	314	2	7.934	7.934	NUM
gujaf-287	314	3	60.2556	60.2556	NUM
gujaf-287	314	4	probability	probability	NOUN
gujaf-287	314	5	0.0002	0.0002	NUM
gujaf-287	314	6	0.001	0.001	NUM
gujaf-287	314	7	0.019	0.019	NUM
gujaf-287	314	8	0.000	0.000	NUM
gujaf-287	314	9	source	source	NOUN
gujaf-287	314	10	:	:	PUNCT
gujaf-287	314	11	e	e	ADJ
gujaf-287	314	12	-	-	NOUN
gujaf-287	314	13	view	view	ADJ
gujaf-287	314	14	output	output	NOUN
gujaf-287	314	15	,	,	PUNCT
gujaf-287	314	16	(	(	PUNCT
gujaf-287	314	17	2024	2024	NUM
gujaf-287	314	18	)	)	PUNCT
gujaf-287	314	19	table	table	NOUN
gujaf-287	314	20	2	2	NUM
gujaf-287	314	21	displays	display	VERB
gujaf-287	314	22	the	the	DET
gujaf-287	314	23	descriptive	descriptive	ADJ
gujaf-287	314	24	statistics	statistic	NOUN
gujaf-287	314	25	of	of	ADP
gujaf-287	314	26	data	datum	NOUN
gujaf-287	314	27	from	from	ADP
gujaf-287	314	28	five	five	NUM
gujaf-287	314	29	selected	select	VERB
gujaf-287	314	30	petroleum	petroleum	NOUN
gujaf-287	314	31	companies	company	NOUN
gujaf-287	314	32	,	,	PUNCT
gujaf-287	314	33	focusing	focus	VERB
gujaf-287	314	34	on	on	ADP
gujaf-287	314	35	return	return	NOUN
gujaf-287	314	36	on	on	ADP
gujaf-287	314	37	assets	asset	NOUN
gujaf-287	314	38	(	(	PUNCT
gujaf-287	314	39	roa	roa	NOUN
gujaf-287	314	40	)	)	PUNCT
gujaf-287	314	41	,	,	PUNCT
gujaf-287	314	42	emissions	emission	NOUN
gujaf-287	314	43	,	,	PUNCT
gujaf-287	314	44	workforce	workforce	NOUN
gujaf-287	314	45	,	,	PUNCT
gujaf-287	314	46	and	and	CCONJ
gujaf-287	314	47	board	board	NOUN
gujaf-287	314	48	size	size	NOUN
gujaf-287	314	49	.	.	PUNCT
gujaf-287	315	1	the	the	DET
gujaf-287	315	2	data	datum	NOUN
gujaf-287	315	3	reveals	reveal	VERB
gujaf-287	315	4	a	a	DET
gujaf-287	315	5	mean	mean	ADJ
gujaf-287	315	6	roa	roa	NOUN
gujaf-287	315	7	of	of	ADP
gujaf-287	315	8	approximately	approximately	ADV
gujaf-287	315	9	3.4848	3.4848	NUM
gujaf-287	315	10	,	,	PUNCT
gujaf-287	315	11	with	with	ADP
gujaf-287	315	12	a	a	DET
gujaf-287	315	13	skewed	skewed	ADJ
gujaf-287	315	14	distribution	distribution	NOUN
gujaf-287	315	15	shown	show	VERB
gujaf-287	315	16	by	by	ADP
gujaf-287	315	17	a	a	DET
gujaf-287	315	18	median	median	NOUN
gujaf-287	315	19	of	of	ADP
gujaf-287	315	20	3.7336	3.7336	NUM
gujaf-287	315	21	.	.	PUNCT
gujaf-287	316	1	an	an	DET
gujaf-287	316	2	outlier	outlier	NOUN
gujaf-287	316	3	is	be	AUX
gujaf-287	316	4	evident	evident	ADJ
gujaf-287	316	5	in	in	ADP
gujaf-287	316	6	the	the	DET
gujaf-287	316	7	negative	negative	ADJ
gujaf-287	316	8	minimum	minimum	ADJ
gujaf-287	316	9	roa	roa	NOUN
gujaf-287	316	10	of	of	ADP
gujaf-287	316	11	-16.3226	-16.3226	PUNCT
gujaf-287	316	12	.	.	PUNCT
gujaf-287	316	13	emissions	emission	NOUN
gujaf-287	316	14	average	average	NOUN
gujaf-287	316	15	at	at	ADP
gujaf-287	316	16	2.565	2.565	NUM
gujaf-287	316	17	,	,	PUNCT
gujaf-287	316	18	with	with	ADP
gujaf-287	316	19	a	a	DET
gujaf-287	316	20	departure	departure	NOUN
gujaf-287	316	21	from	from	ADP
gujaf-287	316	22	normality	normality	NOUN
gujaf-287	316	23	indicated	indicate	VERB
gujaf-287	316	24	by	by	ADP
gujaf-287	316	25	a	a	DET
gujaf-287	316	26	jarque	jarque	NOUN
gujaf-287	316	27	-	-	PUNCT
gujaf-287	316	28	bera	bera	NOUN
gujaf-287	316	29	test	test	NOUN
gujaf-287	316	30	statistic	statistic	NOUN
gujaf-287	316	31	of	of	ADP
gujaf-287	316	32	13.358	13.358	NUM
gujaf-287	316	33	.	.	PUNCT
gujaf-287	317	1	workforce	workforce	NOUN
gujaf-287	317	2	figures	figure	NOUN
gujaf-287	317	3	average	average	ADJ
gujaf-287	317	4	at	at	ADP
gujaf-287	317	5	3.970	3.970	NUM
gujaf-287	317	6	,	,	PUNCT
gujaf-287	317	7	with	with	ADP
gujaf-287	317	8	a	a	DET
gujaf-287	317	9	slight	slight	ADJ
gujaf-287	317	10	deviation	deviation	NOUN
gujaf-287	317	11	from	from	ADP
gujaf-287	317	12	normality	normality	NOUN
gujaf-287	317	13	indicated	indicate	VERB
gujaf-287	317	14	by	by	ADP
gujaf-287	317	15	a	a	DET
gujaf-287	317	16	test	test	NOUN
gujaf-287	317	17	statistic	statistic	NOUN
gujaf-287	317	18	of	of	ADP
gujaf-287	317	19	7.934	7.934	NUM
gujaf-287	317	20	.	.	PUNCT
gujaf-287	318	1	board	board	NOUN
gujaf-287	318	2	size	size	NOUN
gujaf-287	318	3	averages	average	VERB
gujaf-287	318	4	12.92	12.92	NUM
gujaf-287	318	5	,	,	PUNCT
gujaf-287	318	6	ranging	range	VERB
gujaf-287	318	7	from	from	ADP
gujaf-287	318	8	7	7	NUM
gujaf-287	318	9	to	to	ADP
gujaf-287	318	10	28	28	NUM
gujaf-287	318	11	,	,	PUNCT
gujaf-287	318	12	with	with	ADP
gujaf-287	318	13	a	a	DET
gujaf-287	318	14	distinct	distinct	ADJ
gujaf-287	318	15	departure	departure	NOUN
gujaf-287	318	16	from	from	ADP
gujaf-287	318	17	normality	normality	NOUN
gujaf-287	318	18	indicated	indicate	VERB
gujaf-287	318	19	by	by	ADP
gujaf-287	318	20	a	a	DET
gujaf-287	318	21	test	test	NOUN
gujaf-287	318	22	statistic	statistic	NOUN
gujaf-287	318	23	of	of	ADP
gujaf-287	318	24	60.2556	60.2556	NUM
gujaf-287	318	25	.	.	PUNCT
gujaf-287	319	1	these	these	DET
gujaf-287	319	2	statistics	statistic	NOUN
gujaf-287	319	3	offer	offer	VERB
gujaf-287	319	4	insights	insight	NOUN
gujaf-287	319	5	into	into	ADP
gujaf-287	319	6	variable	variable	ADJ
gujaf-287	319	7	characteristics	characteristic	NOUN
gujaf-287	319	8	,	,	PUNCT
gujaf-287	319	9	suggesting	suggest	VERB
gujaf-287	319	10	potential	potential	ADJ
gujaf-287	319	11	non	non	ADJ
gujaf-287	319	12	-	-	ADJ
gujaf-287	319	13	normal	normal	ADJ
gujaf-287	319	14	distributions	distribution	NOUN
gujaf-287	319	15	and	and	CCONJ
gujaf-287	319	16	the	the	DET
gujaf-287	319	17	presence	presence	NOUN
gujaf-287	319	18	of	of	ADP
gujaf-287	319	19	outliers	outlier	NOUN
gujaf-287	319	20	in	in	ADP
gujaf-287	319	21	the	the	DET
gujaf-287	319	22	dataset	dataset	NOUN
gujaf-287	319	23	.	.	PUNCT
gujaf-287	320	1	the	the	DET
gujaf-287	320	2	results	result	NOUN
gujaf-287	320	3	imply	imply	VERB
gujaf-287	320	4	that	that	SCONJ
gujaf-287	320	5	the	the	DET
gujaf-287	320	6	analysed	analyse	VERB
gujaf-287	320	7	petroleum	petroleum	NOUN
gujaf-287	320	8	companies	company	NOUN
gujaf-287	320	9	exhibit	exhibit	VERB
gujaf-287	320	10	varying	vary	VERB
gujaf-287	320	11	levels	level	NOUN
gujaf-287	320	12	of	of	ADP
gujaf-287	320	13	financial	financial	ADJ
gujaf-287	320	14	sustainability	sustainability	NOUN
gujaf-287	320	15	(	(	PUNCT
gujaf-287	320	16	roa	roa	NOUN
gujaf-287	320	17	)	)	PUNCT
gujaf-287	320	18	and	and	CCONJ
gujaf-287	320	19	esg	esg	PROPN
gujaf-287	320	20	practices	practice	NOUN
gujaf-287	320	21	(	(	PUNCT
gujaf-287	320	22	emissions	emission	NOUN
gujaf-287	320	23	,	,	PUNCT
gujaf-287	320	24	workforce	workforce	PROPN
gujaf-287	320	25	,	,	PUNCT
gujaf-287	320	26	board	board	NOUN
gujaf-287	320	27	size	size	NOUN
gujaf-287	320	28	)	)	PUNCT
gujaf-287	320	29	,	,	PUNCT
gujaf-287	320	30	with	with	ADP
gujaf-287	320	31	different	different	ADJ
gujaf-287	320	32	outliers	outlier	NOUN
gujaf-287	320	33	and	and	CCONJ
gujaf-287	320	34	deviations	deviation	NOUN
gujaf-287	320	35	from	from	ADP
gujaf-287	320	36	normality	normality	NOUN
gujaf-287	320	37	.	.	PUNCT
gujaf-287	321	1	by	by	ADP
gujaf-287	321	2	understanding	understand	VERB
gujaf-287	321	3	these	these	DET
gujaf-287	321	4	characteristics	characteristic	NOUN
gujaf-287	321	5	,	,	PUNCT
gujaf-287	321	6	energy	energy	NOUN
gujaf-287	321	7	firms	firm	NOUN
gujaf-287	321	8	can	can	AUX
gujaf-287	321	9	enhance	enhance	VERB
gujaf-287	321	10	strategic	strategic	ADJ
gujaf-287	321	11	decision	decision	NOUN
gujaf-287	321	12	-	-	PUNCT
gujaf-287	321	13	making	making	NOUN
gujaf-287	321	14	,	,	PUNCT
gujaf-287	321	15	particularly	particularly	ADV
gujaf-287	321	16	in	in	ADP
gujaf-287	321	17	areas	area	NOUN
gujaf-287	321	18	such	such	ADJ
gujaf-287	321	19	as	as	ADP
gujaf-287	321	20	performance	performance	NOUN
gujaf-287	321	21	evaluation	evaluation	NOUN
gujaf-287	321	22	,	,	PUNCT
gujaf-287	321	23	resource	resource	NOUN
gujaf-287	321	24	allocation	allocation	NOUN
gujaf-287	321	25	,	,	PUNCT
gujaf-287	321	26	and	and	CCONJ
gujaf-287	321	27	risk	risk	NOUN
gujaf-287	321	28	management	management	NOUN
gujaf-287	321	29	.	.	PUNCT
gujaf-287	322	1	gusau	gusau	PROPN
gujaf-287	322	2	journal	journal	PROPN
gujaf-287	322	3	of	of	ADP
gujaf-287	322	4	accounting	accounting	NOUN
gujaf-287	322	5	and	and	CCONJ
gujaf-287	322	6	finance	finance	NOUN
gujaf-287	322	7	,	,	PUNCT
gujaf-287	322	8	vol	vol	NOUN
gujaf-287	322	9	.	.	PROPN
gujaf-287	322	10	5	5	NUM
gujaf-287	322	11	,	,	PUNCT
gujaf-287	322	12	issue	issue	NOUN
gujaf-287	322	13	1	1	NUM
gujaf-287	322	14	,	,	PUNCT
gujaf-287	322	15	april	april	PROPN
gujaf-287	322	16	,	,	PUNCT
gujaf-287	322	17	2024	2024	NUM
gujaf-287	322	18	296	296	NUM
gujaf-287	322	19	stationary	stationary	ADJ
gujaf-287	322	20	test	test	NOUN
gujaf-287	322	21	table	table	NOUN
gujaf-287	322	22	3	3	NUM
gujaf-287	322	23	:	:	PUNCT
gujaf-287	322	24	panel	panel	NOUN
gujaf-287	322	25	unit	unit	NOUN
gujaf-287	322	26	root	root	PROPN
gujaf-287	322	27	test	test	NOUN
gujaf-287	322	28	variables	variable	NOUN
gujaf-287	322	29	adf	adf	PROPN
gujaf-287	322	30	test	test	NOUN
gujaf-287	322	31	statistics	statistic	NOUN
gujaf-287	322	32	and	and	CCONJ
gujaf-287	322	33	significant	significant	ADJ
gujaf-287	322	34	level	level	NOUN
gujaf-287	322	35	order	order	NOUN
gujaf-287	322	36	of	of	ADP
gujaf-287	322	37	integration	integration	NOUN
gujaf-287	322	38	financial	financial	ADJ
gujaf-287	322	39	sustainability	sustainability	NOUN
gujaf-287	322	40	(	(	PUNCT
gujaf-287	322	41	roa	roa	NOUN
gujaf-287	322	42	)	)	PUNCT
gujaf-287	322	43	26.7733(0.0028	26.7733(0.0028	NUM
gujaf-287	322	44	)	)	PUNCT
gujaf-287	322	45	i(0	i(0	PROPN
gujaf-287	322	46	)	)	PUNCT
gujaf-287	322	47	environmental	environmental	ADJ
gujaf-287	322	48	(	(	PUNCT
gujaf-287	322	49	emissions	emission	NOUN
gujaf-287	322	50	)	)	PUNCT
gujaf-287	322	51	22.6498(0.0121	22.6498(0.0121	NUM
gujaf-287	322	52	)	)	PUNCT
gujaf-287	322	53	i(1	i(1	PROPN
gujaf-287	322	54	)	)	PUNCT
gujaf-287	322	55	social	social	ADJ
gujaf-287	322	56	(	(	PUNCT
gujaf-287	322	57	workforce	workforce	PROPN
gujaf-287	322	58	)	)	PUNCT
gujaf-287	322	59	25.3036(0.0048	25.3036(0.0048	NUM
gujaf-287	322	60	)	)	PUNCT
gujaf-287	322	61	i(0	i(0	PROPN
gujaf-287	322	62	)	)	PUNCT
gujaf-287	322	63	governance	governance	NOUN
gujaf-287	322	64	(	(	PUNCT
gujaf-287	322	65	board	board	NOUN
gujaf-287	322	66	size	size	NOUN
gujaf-287	322	67	)	)	PUNCT
gujaf-287	322	68	20.6864(0.0234	20.6864(0.0234	NUM
gujaf-287	322	69	)	)	PUNCT
gujaf-287	322	70	i(1	i(1	PROPN
gujaf-287	322	71	)	)	PUNCT
gujaf-287	322	72	source	source	NOUN
gujaf-287	322	73	:	:	PUNCT
gujaf-287	322	74	e	e	ADJ
gujaf-287	322	75	-	-	NOUN
gujaf-287	322	76	view	view	ADJ
gujaf-287	322	77	output	output	NOUN
gujaf-287	322	78	,	,	PUNCT
gujaf-287	322	79	(	(	PUNCT
gujaf-287	322	80	2024	2024	NUM
gujaf-287	322	81	)	)	PUNCT
gujaf-287	322	82	table	table	NOUN
gujaf-287	322	83	3	3	NUM
gujaf-287	322	84	illustrates	illustrate	VERB
gujaf-287	322	85	the	the	DET
gujaf-287	322	86	results	result	NOUN
gujaf-287	322	87	of	of	ADP
gujaf-287	322	88	the	the	DET
gujaf-287	322	89	augmented	augment	VERB
gujaf-287	322	90	dickey	dickey	NOUN
gujaf-287	322	91	-	-	PUNCT
gujaf-287	322	92	fuller	full	ADJ
gujaf-287	322	93	(	(	PUNCT
gujaf-287	322	94	adf	adf	NOUN
gujaf-287	322	95	)	)	PUNCT
gujaf-287	322	96	unit	unit	NOUN
gujaf-287	322	97	root	root	NOUN
gujaf-287	322	98	tests	test	NOUN
gujaf-287	322	99	,	,	PUNCT
gujaf-287	322	100	providing	provide	VERB
gujaf-287	322	101	insights	insight	NOUN
gujaf-287	322	102	into	into	ADP
gujaf-287	322	103	the	the	DET
gujaf-287	322	104	stationarity	stationarity	NOUN
gujaf-287	322	105	characteristics	characteristic	NOUN
gujaf-287	322	106	of	of	ADP
gujaf-287	322	107	four	four	NUM
gujaf-287	322	108	variables	variable	NOUN
gujaf-287	322	109	.	.	PUNCT
gujaf-287	323	1	return	return	NOUN
gujaf-287	323	2	on	on	ADP
gujaf-287	323	3	assets	asset	NOUN
gujaf-287	323	4	(	(	PUNCT
gujaf-287	323	5	roa	roa	NOUN
gujaf-287	323	6	)	)	PUNCT
gujaf-287	323	7	appears	appear	VERB
gujaf-287	323	8	stationary	stationary	ADJ
gujaf-287	323	9	(	(	PUNCT
gujaf-287	323	10	i(0	i(0	PROPN
gujaf-287	323	11	)	)	PUNCT
gujaf-287	323	12	)	)	PUNCT
gujaf-287	323	13	,	,	PUNCT
gujaf-287	323	14	as	as	SCONJ
gujaf-287	323	15	indicated	indicate	VERB
gujaf-287	323	16	by	by	ADP
gujaf-287	323	17	a	a	DET
gujaf-287	323	18	high	high	ADJ
gujaf-287	323	19	adf	adf	NOUN
gujaf-287	323	20	statistic	statistic	NOUN
gujaf-287	323	21	of	of	ADP
gujaf-287	323	22	26.7733	26.7733	NUM
gujaf-287	323	23	and	and	CCONJ
gujaf-287	323	24	a	a	DET
gujaf-287	323	25	significant	significant	ADJ
gujaf-287	323	26	level	level	NOUN
gujaf-287	323	27	of	of	ADP
gujaf-287	323	28	0.0028	0.0028	NUM
gujaf-287	323	29	.	.	PUNCT
gujaf-287	324	1	environmental	environmental	ADJ
gujaf-287	324	2	emissions	emission	NOUN
gujaf-287	324	3	are	be	AUX
gujaf-287	324	4	likely	likely	ADV
gujaf-287	324	5	integrated	integrate	VERB
gujaf-287	324	6	into	into	ADP
gujaf-287	324	7	order	order	NOUN
gujaf-287	324	8	1	1	NUM
gujaf-287	324	9	(	(	PUNCT
gujaf-287	324	10	i(1	i(1	PROPN
gujaf-287	324	11	)	)	PUNCT
gujaf-287	324	12	)	)	PUNCT
gujaf-287	324	13	,	,	PUNCT
gujaf-287	324	14	requiring	require	VERB
gujaf-287	324	15	differencing	differencing	NOUN
gujaf-287	324	16	for	for	ADP
gujaf-287	324	17	stationarity	stationarity	NOUN
gujaf-287	324	18	,	,	PUNCT
gujaf-287	324	19	with	with	ADP
gujaf-287	324	20	an	an	DET
gujaf-287	324	21	adf	adf	NOUN
gujaf-287	324	22	statistic	statistic	NOUN
gujaf-287	324	23	of	of	ADP
gujaf-287	324	24	22.6498	22.6498	NUM
gujaf-287	324	25	and	and	CCONJ
gujaf-287	324	26	a	a	DET
gujaf-287	324	27	significant	significant	ADJ
gujaf-287	324	28	level	level	NOUN
gujaf-287	324	29	of	of	ADP
gujaf-287	324	30	0.0121	0.0121	NUM
gujaf-287	324	31	.	.	PUNCT
gujaf-287	325	1	the	the	DET
gujaf-287	325	2	social	social	ADJ
gujaf-287	325	3	workforce	workforce	NOUN
gujaf-287	325	4	is	be	AUX
gujaf-287	325	5	deemed	deem	VERB
gujaf-287	325	6	stationary	stationary	ADJ
gujaf-287	325	7	(	(	PUNCT
gujaf-287	325	8	i(0	i(0	PROPN
gujaf-287	325	9	)	)	PUNCT
gujaf-287	325	10	)	)	PUNCT
gujaf-287	325	11	with	with	ADP
gujaf-287	325	12	an	an	DET
gujaf-287	325	13	adf	adf	NOUN
gujaf-287	325	14	statistic	statistic	NOUN
gujaf-287	325	15	of	of	ADP
gujaf-287	325	16	25.3036	25.3036	NUM
gujaf-287	325	17	and	and	CCONJ
gujaf-287	325	18	a	a	DET
gujaf-287	325	19	significant	significant	ADJ
gujaf-287	325	20	level	level	NOUN
gujaf-287	325	21	of	of	ADP
gujaf-287	325	22	0.0048	0.0048	NUM
gujaf-287	325	23	.	.	PUNCT
gujaf-287	326	1	governance	governance	NOUN
gujaf-287	326	2	board	board	NOUN
gujaf-287	326	3	size	size	NOUN
gujaf-287	326	4	is	be	AUX
gujaf-287	326	5	likely	likely	ADV
gujaf-287	326	6	integrated	integrate	VERB
gujaf-287	326	7	into	into	ADP
gujaf-287	326	8	order	order	NOUN
gujaf-287	326	9	1	1	NUM
gujaf-287	326	10	(	(	PUNCT
gujaf-287	326	11	i(1	i(1	PROPN
gujaf-287	326	12	)	)	PUNCT
gujaf-287	326	13	)	)	PUNCT
gujaf-287	326	14	,	,	PUNCT
gujaf-287	326	15	needing	need	VERB
gujaf-287	326	16	differencing	difference	VERB
gujaf-287	326	17	for	for	ADP
gujaf-287	326	18	stationarity	stationarity	NOUN
gujaf-287	326	19	,	,	PUNCT
gujaf-287	326	20	with	with	ADP
gujaf-287	326	21	an	an	DET
gujaf-287	326	22	adf	adf	NOUN
gujaf-287	326	23	statistic	statistic	NOUN
gujaf-287	326	24	of	of	ADP
gujaf-287	326	25	20.6864	20.6864	NUM
gujaf-287	326	26	and	and	CCONJ
gujaf-287	326	27	a	a	DET
gujaf-287	326	28	significant	significant	ADJ
gujaf-287	326	29	level	level	NOUN
gujaf-287	326	30	of	of	ADP
gujaf-287	326	31	0.0234	0.0234	NUM
gujaf-287	326	32	.	.	PUNCT
gujaf-287	327	1	these	these	DET
gujaf-287	327	2	outcomes	outcome	NOUN
gujaf-287	327	3	clarify	clarify	VERB
gujaf-287	327	4	the	the	DET
gujaf-287	327	5	stationarity	stationarity	NOUN
gujaf-287	327	6	status	status	NOUN
gujaf-287	327	7	of	of	ADP
gujaf-287	327	8	the	the	DET
gujaf-287	327	9	variables	variable	NOUN
gujaf-287	327	10	and	and	CCONJ
gujaf-287	327	11	highlight	highlight	VERB
gujaf-287	327	12	the	the	DET
gujaf-287	327	13	potential	potential	ADJ
gujaf-287	327	14	need	need	NOUN
gujaf-287	327	15	for	for	ADP
gujaf-287	327	16	differencing	difference	VERB
gujaf-287	327	17	for	for	ADP
gujaf-287	327	18	meaningful	meaningful	ADJ
gujaf-287	327	19	analyses	analysis	NOUN
gujaf-287	327	20	.	.	PUNCT
gujaf-287	328	1	the	the	DET
gujaf-287	328	2	results	result	NOUN
gujaf-287	328	3	imply	imply	VERB
gujaf-287	328	4	that	that	SCONJ
gujaf-287	328	5	financial	financial	ADJ
gujaf-287	328	6	sustainability	sustainability	NOUN
gujaf-287	328	7	,	,	PUNCT
gujaf-287	328	8	as	as	SCONJ
gujaf-287	328	9	measured	measure	VERB
gujaf-287	328	10	by	by	ADP
gujaf-287	328	11	roa	roa	PROPN
gujaf-287	328	12	,	,	PUNCT
gujaf-287	328	13	does	do	AUX
gujaf-287	328	14	not	not	PART
gujaf-287	328	15	require	require	VERB
gujaf-287	328	16	differencing	difference	VERB
gujaf-287	328	17	for	for	ADP
gujaf-287	328	18	stationarity	stationarity	NOUN
gujaf-287	328	19	and	and	CCONJ
gujaf-287	328	20	can	can	AUX
gujaf-287	328	21	be	be	AUX
gujaf-287	328	22	analysed	analyse	VERB
gujaf-287	328	23	in	in	ADP
gujaf-287	328	24	its	its	PRON
gujaf-287	328	25	original	original	ADJ
gujaf-287	328	26	form	form	NOUN
gujaf-287	328	27	.	.	PUNCT
gujaf-287	329	1	however	however	ADV
gujaf-287	329	2	,	,	PUNCT
gujaf-287	329	3	environmental	environmental	ADJ
gujaf-287	329	4	emissions	emission	NOUN
gujaf-287	329	5	,	,	PUNCT
gujaf-287	329	6	social	social	ADJ
gujaf-287	329	7	workforce	workforce	NOUN
gujaf-287	329	8	,	,	PUNCT
gujaf-287	329	9	and	and	CCONJ
gujaf-287	329	10	governance	governance	NOUN
gujaf-287	329	11	board	board	NOUN
gujaf-287	329	12	size	size	NOUN
gujaf-287	329	13	may	may	AUX
gujaf-287	329	14	benefit	benefit	VERB
gujaf-287	329	15	from	from	ADP
gujaf-287	329	16	differencing	difference	VERB
gujaf-287	329	17	to	to	PART
gujaf-287	329	18	achieve	achieve	VERB
gujaf-287	329	19	stationarity	stationarity	NOUN
gujaf-287	329	20	,	,	PUNCT
gujaf-287	329	21	suggesting	suggest	VERB
gujaf-287	329	22	the	the	DET
gujaf-287	329	23	need	need	NOUN
gujaf-287	329	24	for	for	ADP
gujaf-287	329	25	careful	careful	ADJ
gujaf-287	329	26	consideration	consideration	NOUN
gujaf-287	329	27	in	in	ADP
gujaf-287	329	28	analyzing	analyze	VERB
gujaf-287	329	29	these	these	DET
gujaf-287	329	30	variables	variable	NOUN
gujaf-287	329	31	'	'	PART
gujaf-287	329	32	long	long	ADJ
gujaf-287	329	33	-	-	PUNCT
gujaf-287	329	34	term	term	NOUN
gujaf-287	329	35	trends	trend	NOUN
gujaf-287	329	36	and	and	CCONJ
gujaf-287	329	37	relationships	relationship	NOUN
gujaf-287	329	38	.	.	PUNCT
gujaf-287	330	1	gusau	gusau	ADJ
gujaf-287	330	2	journal	journal	PROPN
gujaf-287	330	3	of	of	ADP
gujaf-287	330	4	accounting	accounting	NOUN
gujaf-287	330	5	and	and	CCONJ
gujaf-287	330	6	finance	finance	NOUN
gujaf-287	330	7	,	,	PUNCT
gujaf-287	330	8	vol	vol	NOUN
gujaf-287	330	9	.	.	PROPN
gujaf-287	330	10	5	5	NUM
gujaf-287	330	11	,	,	PUNCT
gujaf-287	330	12	issue	issue	NOUN
gujaf-287	330	13	1	1	NUM
gujaf-287	330	14	,	,	PUNCT
gujaf-287	330	15	april	april	PROPN
gujaf-287	330	16	,	,	PUNCT
gujaf-287	330	17	2024	2024	NUM
gujaf-287	330	18	297	297	NUM
gujaf-287	330	19	multicollinearity	multicollinearity	NOUN
gujaf-287	330	20	test	test	NOUN
gujaf-287	330	21	table	table	NOUN
gujaf-287	330	22	4	4	NUM
gujaf-287	330	23	:	:	PUNCT
gujaf-287	330	24	multicollinearity	multicollinearity	NOUN
gujaf-287	330	25	roa	roa	PROPN
gujaf-287	330	26	emissions	emissions	PROPN
gujaf-287	330	27	workforce	workforce	PROPN
gujaf-287	330	28	board	board	PROPN
gujaf-287	330	29	size	size	NOUN
gujaf-287	330	30	roa	roa	PROPN
gujaf-287	330	31	1	1	NUM
gujaf-287	330	32	emissions	emission	NOUN
gujaf-287	330	33	0.2141	0.2141	NUM
gujaf-287	330	34	1.0000	1.0000	NUM
gujaf-287	330	35	workforce	workforce	NOUN
gujaf-287	330	36	0.1305	0.1305	NUM
gujaf-287	330	37	-0.0720	-0.0720	NOUN
gujaf-287	330	38	1.0000	1.0000	NUM
gujaf-287	330	39	board	board	NOUN
gujaf-287	330	40	size	size	NOUN
gujaf-287	330	41	0.4122	0.4122	NUM
gujaf-287	330	42	-0.4389	-0.4389	NOUN
gujaf-287	330	43	-0.5485	-0.5485	PROPN
gujaf-287	330	44	1	1	NUM
gujaf-287	330	45	source	source	NOUN
gujaf-287	330	46	:	:	PUNCT
gujaf-287	330	47	e	e	ADJ
gujaf-287	330	48	-	-	NOUN
gujaf-287	330	49	view	view	ADJ
gujaf-287	330	50	output	output	NOUN
gujaf-287	330	51	,	,	PUNCT
gujaf-287	330	52	(	(	PUNCT
gujaf-287	330	53	2024	2024	NUM
gujaf-287	330	54	)	)	PUNCT
gujaf-287	330	55	table	table	NOUN
gujaf-287	330	56	4	4	NUM
gujaf-287	330	57	shows	show	VERB
gujaf-287	330	58	no	no	DET
gujaf-287	330	59	significant	significant	ADJ
gujaf-287	330	60	multicollinearity	multicollinearity	NOUN
gujaf-287	330	61	concerns	concern	NOUN
gujaf-287	330	62	,	,	PUNCT
gujaf-287	330	63	with	with	ADP
gujaf-287	330	64	correlations	correlation	NOUN
gujaf-287	330	65	below	below	ADP
gujaf-287	330	66	the	the	DET
gujaf-287	330	67	0.85	0.85	NUM
gujaf-287	330	68	threshold	threshold	NOUN
gujaf-287	330	69	.	.	PUNCT
gujaf-287	331	1	roa	roa	PROPN
gujaf-287	331	2	has	have	VERB
gujaf-287	331	3	low	low	ADJ
gujaf-287	331	4	correlations	correlation	NOUN
gujaf-287	331	5	with	with	ADP
gujaf-287	331	6	environmental	environmental	ADJ
gujaf-287	331	7	emissions	emission	NOUN
gujaf-287	331	8	(	(	PUNCT
gujaf-287	331	9	0.2141	0.2141	NUM
gujaf-287	331	10	)	)	PUNCT
gujaf-287	331	11	and	and	CCONJ
gujaf-287	331	12	the	the	DET
gujaf-287	331	13	social	social	ADJ
gujaf-287	331	14	workforce	workforce	NOUN
gujaf-287	331	15	(	(	PUNCT
gujaf-287	331	16	0.1305	0.1305	NUM
gujaf-287	331	17	)	)	PUNCT
gujaf-287	331	18	,	,	PUNCT
gujaf-287	331	19	indicating	indicate	VERB
gujaf-287	331	20	minimal	minimal	ADJ
gujaf-287	331	21	linear	linear	ADJ
gujaf-287	331	22	associations	association	NOUN
gujaf-287	331	23	.	.	PUNCT
gujaf-287	332	1	the	the	DET
gujaf-287	332	2	moderately	moderately	ADV
gujaf-287	332	3	negative	negative	ADJ
gujaf-287	332	4	correlation	correlation	NOUN
gujaf-287	332	5	between	between	ADP
gujaf-287	332	6	roa	roa	PROPN
gujaf-287	332	7	and	and	CCONJ
gujaf-287	332	8	governance	governance	NOUN
gujaf-287	332	9	board	board	NOUN
gujaf-287	332	10	size	size	NOUN
gujaf-287	332	11	(	(	PUNCT
gujaf-287	332	12	0.4122	0.4122	NUM
gujaf-287	332	13	)	)	PUNCT
gujaf-287	332	14	remains	remain	VERB
gujaf-287	332	15	below	below	ADP
gujaf-287	332	16	the	the	DET
gujaf-287	332	17	multicollinearity	multicollinearity	NOUN
gujaf-287	332	18	benchmark	benchmark	NOUN
gujaf-287	332	19	.	.	PUNCT
gujaf-287	333	1	additionally	additionally	ADV
gujaf-287	333	2	,	,	PUNCT
gujaf-287	333	3	correlations	correlation	NOUN
gujaf-287	333	4	between	between	ADP
gujaf-287	333	5	environmental	environmental	ADJ
gujaf-287	333	6	emissions	emission	NOUN
gujaf-287	333	7	and	and	CCONJ
gujaf-287	333	8	the	the	DET
gujaf-287	333	9	social	social	ADJ
gujaf-287	333	10	workforce	workforce	NOUN
gujaf-287	333	11	(	(	PUNCT
gujaf-287	333	12	-0.0720	-0.0720	PROPN
gujaf-287	333	13	)	)	PUNCT
gujaf-287	333	14	,	,	PUNCT
gujaf-287	333	15	environmental	environmental	ADJ
gujaf-287	333	16	emissions	emission	NOUN
gujaf-287	333	17	and	and	CCONJ
gujaf-287	333	18	governance	governance	NOUN
gujaf-287	333	19	board	board	NOUN
gujaf-287	333	20	size	size	NOUN
gujaf-287	333	21	(	(	PUNCT
gujaf-287	333	22	-0.4389	-0.4389	NOUN
gujaf-287	333	23	)	)	PUNCT
gujaf-287	333	24	,	,	PUNCT
gujaf-287	333	25	and	and	CCONJ
gujaf-287	333	26	social	social	ADJ
gujaf-287	333	27	workforce	workforce	NOUN
gujaf-287	333	28	and	and	CCONJ
gujaf-287	333	29	governance	governance	NOUN
gujaf-287	333	30	board	board	NOUN
gujaf-287	333	31	size	size	NOUN
gujaf-287	333	32	(	(	PUNCT
gujaf-287	333	33	-0.5485	-0.5485	NOUN
gujaf-287	333	34	)	)	PUNCT
gujaf-287	333	35	do	do	AUX
gujaf-287	333	36	not	not	PART
gujaf-287	333	37	approach	approach	VERB
gujaf-287	333	38	the	the	DET
gujaf-287	333	39	multicollinearity	multicollinearity	NOUN
gujaf-287	333	40	threshold	threshold	NOUN
gujaf-287	333	41	.	.	PUNCT
gujaf-287	334	1	overall	overall	ADV
gujaf-287	334	2	,	,	PUNCT
gujaf-287	334	3	these	these	DET
gujaf-287	334	4	findings	finding	NOUN
gujaf-287	334	5	suggest	suggest	VERB
gujaf-287	334	6	a	a	DET
gujaf-287	334	7	lack	lack	NOUN
gujaf-287	334	8	of	of	ADP
gujaf-287	334	9	significant	significant	ADJ
gujaf-287	334	10	multicollinearity	multicollinearity	NOUN
gujaf-287	334	11	among	among	ADP
gujaf-287	334	12	the	the	DET
gujaf-287	334	13	variables	variable	NOUN
gujaf-287	334	14	.	.	PUNCT
gujaf-287	335	1	the	the	DET
gujaf-287	335	2	result	result	NOUN
gujaf-287	335	3	implies	imply	VERB
gujaf-287	335	4	that	that	SCONJ
gujaf-287	335	5	the	the	DET
gujaf-287	335	6	variables	variable	NOUN
gujaf-287	335	7	are	be	AUX
gujaf-287	335	8	relatively	relatively	ADV
gujaf-287	335	9	independent	independent	ADJ
gujaf-287	335	10	,	,	PUNCT
gujaf-287	335	11	indicating	indicate	VERB
gujaf-287	335	12	that	that	SCONJ
gujaf-287	335	13	changes	change	NOUN
gujaf-287	335	14	in	in	ADP
gujaf-287	335	15	one	one	NUM
gujaf-287	335	16	variable	variable	NOUN
gujaf-287	335	17	are	be	AUX
gujaf-287	335	18	not	not	PART
gujaf-287	335	19	highly	highly	ADV
gujaf-287	335	20	predictable	predictable	ADJ
gujaf-287	335	21	from	from	ADP
gujaf-287	335	22	changes	change	NOUN
gujaf-287	335	23	in	in	ADP
gujaf-287	335	24	another	another	PRON
gujaf-287	335	25	.	.	PUNCT
gujaf-287	336	1	this	this	PRON
gujaf-287	336	2	implies	imply	VERB
gujaf-287	336	3	that	that	SCONJ
gujaf-287	336	4	when	when	SCONJ
gujaf-287	336	5	analyzing	analyze	VERB
gujaf-287	336	6	these	these	DET
gujaf-287	336	7	variables	variable	NOUN
gujaf-287	336	8	in	in	ADP
gujaf-287	336	9	models	model	NOUN
gujaf-287	336	10	,	,	PUNCT
gujaf-287	336	11	the	the	DET
gujaf-287	336	12	estimates	estimate	NOUN
gujaf-287	336	13	of	of	ADP
gujaf-287	336	14	the	the	DET
gujaf-287	336	15	coefficients	coefficient	NOUN
gujaf-287	336	16	are	be	AUX
gujaf-287	336	17	likely	likely	ADJ
gujaf-287	336	18	to	to	PART
gujaf-287	336	19	be	be	AUX
gujaf-287	336	20	stable	stable	ADJ
gujaf-287	336	21	and	and	CCONJ
gujaf-287	336	22	reliable	reliable	ADJ
gujaf-287	336	23	.	.	PUNCT
gujaf-287	337	1	second	second	ADV
gujaf-287	337	2	,	,	PUNCT
gujaf-287	337	3	the	the	DET
gujaf-287	337	4	lack	lack	NOUN
gujaf-287	337	5	of	of	ADP
gujaf-287	337	6	multicollinearity	multicollinearity	NOUN
gujaf-287	337	7	suggests	suggest	VERB
gujaf-287	337	8	those	those	DET
gujaf-287	337	9	variables	variable	NOUN
gujaf-287	337	10	should	should	AUX
gujaf-287	337	11	be	be	AUX
gujaf-287	337	12	included	include	VERB
gujaf-287	337	13	in	in	ADP
gujaf-287	337	14	regression	regression	NOUN
gujaf-287	337	15	models	model	NOUN
gujaf-287	337	16	and	and	CCONJ
gujaf-287	337	17	that	that	SCONJ
gujaf-287	337	18	their	their	PRON
gujaf-287	337	19	results	result	NOUN
gujaf-287	337	20	should	should	AUX
gujaf-287	337	21	be	be	AUX
gujaf-287	337	22	valid	valid	ADJ
gujaf-287	337	23	.	.	PUNCT
gujaf-287	338	1	finally	finally	ADV
gujaf-287	338	2	,	,	PUNCT
gujaf-287	338	3	the	the	DET
gujaf-287	338	4	findings	finding	NOUN
gujaf-287	338	5	suggest	suggest	VERB
gujaf-287	338	6	that	that	SCONJ
gujaf-287	338	7	researchers	researcher	NOUN
gujaf-287	338	8	and	and	CCONJ
gujaf-287	338	9	practitioners	practitioner	NOUN
gujaf-287	338	10	can	can	AUX
gujaf-287	338	11	confidently	confidently	ADV
gujaf-287	338	12	interpret	interpret	VERB
gujaf-287	338	13	the	the	DET
gujaf-287	338	14	relationships	relationship	NOUN
gujaf-287	338	15	between	between	ADP
gujaf-287	338	16	these	these	DET
gujaf-287	338	17	variables	variable	NOUN
gujaf-287	338	18	without	without	ADP
gujaf-287	338	19	the	the	DET
gujaf-287	338	20	risk	risk	NOUN
gujaf-287	338	21	of	of	ADP
gujaf-287	338	22	misleading	mislead	VERB
gujaf-287	338	23	results	result	NOUN
gujaf-287	338	24	due	due	ADP
gujaf-287	338	25	to	to	ADP
gujaf-287	338	26	multicollinearity	multicollinearity	NOUN
gujaf-287	338	27	.	.	PUNCT
gujaf-287	339	1	specification	specification	NOUN
gujaf-287	339	2	test	test	NOUN
gujaf-287	339	3	the	the	DET
gujaf-287	339	4	model	model	NOUN
gujaf-287	339	5	specification	specification	NOUN
gujaf-287	339	6	test	test	NOUN
gujaf-287	339	7	in	in	ADP
gujaf-287	339	8	table	table	NOUN
gujaf-287	339	9	5	5	NUM
gujaf-287	339	10	presents	present	VERB
gujaf-287	339	11	the	the	DET
gujaf-287	339	12	hausman	hausman	ADJ
gujaf-287	339	13	statistic	statistic	NOUN
gujaf-287	339	14	results	result	NOUN
gujaf-287	339	15	.	.	PUNCT
gujaf-287	340	1	the	the	DET
gujaf-287	340	2	probability	probability	NOUN
gujaf-287	340	3	value	value	NOUN
gujaf-287	340	4	of	of	ADP
gujaf-287	340	5	0.0370	0.0370	NUM
gujaf-287	340	6	is	be	AUX
gujaf-287	340	7	lower	low	ADJ
gujaf-287	340	8	than	than	ADP
gujaf-287	340	9	the	the	DET
gujaf-287	340	10	chi	chi	ADJ
gujaf-287	340	11	-	-	PUNCT
gujaf-287	340	12	square	square	ADJ
gujaf-287	340	13	statistics	statistic	NOUN
gujaf-287	340	14	of	of	ADP
gujaf-287	340	15	8.486038	8.486038	NUM
gujaf-287	340	16	at	at	ADP
gujaf-287	340	17	a	a	DET
gujaf-287	340	18	5	5	NUM
gujaf-287	340	19	%	%	NOUN
gujaf-287	340	20	significance	significance	NOUN
gujaf-287	340	21	level	level	NOUN
gujaf-287	340	22	,	,	PUNCT
gujaf-287	340	23	indicating	indicate	VERB
gujaf-287	340	24	rejection	rejection	NOUN
gujaf-287	340	25	of	of	ADP
gujaf-287	340	26	the	the	DET
gujaf-287	340	27	null	null	ADJ
gujaf-287	340	28	hypothesis	hypothesis	NOUN
gujaf-287	340	29	favouring	favour	VERB
gujaf-287	340	30	the	the	DET
gujaf-287	340	31	random	random	ADJ
gujaf-287	340	32	effect	effect	NOUN
gujaf-287	340	33	model	model	NOUN
gujaf-287	340	34	(	(	PUNCT
gujaf-287	340	35	rem	rem	NOUN
gujaf-287	340	36	)	)	PUNCT
gujaf-287	340	37	and	and	CCONJ
gujaf-287	340	38	supporting	support	VERB
gujaf-287	340	39	the	the	DET
gujaf-287	340	40	adoption	adoption	NOUN
gujaf-287	340	41	of	of	ADP
gujaf-287	340	42	the	the	DET
gujaf-287	340	43	fixed	fix	VERB
gujaf-287	340	44	effect	effect	NOUN
gujaf-287	340	45	model	model	NOUN
gujaf-287	340	46	(	(	PUNCT
gujaf-287	340	47	fem	fem	PROPN
gujaf-287	340	48	)	)	PUNCT
gujaf-287	340	49	for	for	ADP
gujaf-287	340	50	the	the	DET
gujaf-287	340	51	study	study	NOUN
gujaf-287	340	52	analysis	analysis	NOUN
gujaf-287	340	53	.	.	PUNCT
gujaf-287	341	1	the	the	DET
gujaf-287	341	2	implication	implication	NOUN
gujaf-287	341	3	of	of	ADP
gujaf-287	341	4	this	this	DET
gujaf-287	341	5	result	result	NOUN
gujaf-287	341	6	is	be	AUX
gujaf-287	341	7	significant	significant	ADJ
gujaf-287	341	8	.	.	PUNCT
gujaf-287	342	1	the	the	DET
gujaf-287	342	2	gusau	gusau	ADJ
gujaf-287	342	3	journal	journal	NOUN
gujaf-287	342	4	of	of	ADP
gujaf-287	342	5	accounting	accounting	NOUN
gujaf-287	342	6	and	and	CCONJ
gujaf-287	342	7	finance	finance	NOUN
gujaf-287	342	8	,	,	PUNCT
gujaf-287	342	9	vol	vol	NOUN
gujaf-287	342	10	.	.	PROPN
gujaf-287	342	11	5	5	NUM
gujaf-287	342	12	,	,	PUNCT
gujaf-287	342	13	issue	issue	NOUN
gujaf-287	342	14	1	1	NUM
gujaf-287	342	15	,	,	PUNCT
gujaf-287	342	16	april	april	PROPN
gujaf-287	342	17	,	,	PUNCT
gujaf-287	342	18	2024	2024	NUM
gujaf-287	342	19	298	298	NUM
gujaf-287	342	20	rejection	rejection	NOUN
gujaf-287	342	21	of	of	ADP
gujaf-287	342	22	the	the	DET
gujaf-287	342	23	null	null	ADJ
gujaf-287	342	24	hypothesis	hypothesis	NOUN
gujaf-287	342	25	suggests	suggest	VERB
gujaf-287	342	26	that	that	SCONJ
gujaf-287	342	27	unobserved	unobserved	ADJ
gujaf-287	342	28	individual	individual	ADJ
gujaf-287	342	29	heterogeneity	heterogeneity	NOUN
gujaf-287	342	30	has	have	VERB
gujaf-287	342	31	a	a	DET
gujaf-287	342	32	systematic	systematic	ADJ
gujaf-287	342	33	effect	effect	NOUN
gujaf-287	342	34	on	on	ADP
gujaf-287	342	35	the	the	DET
gujaf-287	342	36	dependent	dependent	ADJ
gujaf-287	342	37	variable	variable	NOUN
gujaf-287	342	38	.	.	PUNCT
gujaf-287	343	1	this	this	PRON
gujaf-287	343	2	implies	imply	VERB
gujaf-287	343	3	that	that	SCONJ
gujaf-287	343	4	there	there	PRON
gujaf-287	343	5	are	be	VERB
gujaf-287	343	6	timeinvariant	timeinvariant	ADJ
gujaf-287	343	7	characteristics	characteristic	NOUN
gujaf-287	343	8	of	of	ADP
gujaf-287	343	9	individuals	individual	NOUN
gujaf-287	343	10	in	in	ADP
gujaf-287	343	11	the	the	DET
gujaf-287	343	12	dataset	dataset	NOUN
gujaf-287	343	13	that	that	PRON
gujaf-287	343	14	are	be	AUX
gujaf-287	343	15	correlated	correlate	VERB
gujaf-287	343	16	with	with	ADP
gujaf-287	343	17	the	the	DET
gujaf-287	343	18	explanatory	explanatory	ADJ
gujaf-287	343	19	variables	variable	NOUN
gujaf-287	343	20	,	,	PUNCT
gujaf-287	343	21	thus	thus	ADV
gujaf-287	343	22	validating	validate	VERB
gujaf-287	343	23	the	the	DET
gujaf-287	343	24	use	use	NOUN
gujaf-287	343	25	of	of	ADP
gujaf-287	343	26	the	the	DET
gujaf-287	343	27	fixed	fix	VERB
gujaf-287	343	28	effect	effect	NOUN
gujaf-287	343	29	model	model	NOUN
gujaf-287	343	30	(	(	PUNCT
gujaf-287	343	31	fem	fem	PROPN
gujaf-287	343	32	)	)	PUNCT
gujaf-287	343	33	to	to	PART
gujaf-287	343	34	account	account	VERB
gujaf-287	343	35	for	for	ADP
gujaf-287	343	36	these	these	DET
gujaf-287	343	37	effects	effect	NOUN
gujaf-287	343	38	.	.	PUNCT
gujaf-287	344	1	table	table	NOUN
gujaf-287	344	2	5	5	NUM
gujaf-287	344	3	:	:	PUNCT
gujaf-287	344	4	hausman	hausman	ADJ
gujaf-287	344	5	test	test	NOUN
gujaf-287	344	6	variable	variable	ADJ
gujaf-287	344	7	chi	chi	NOUN
gujaf-287	344	8	-	-	PUNCT
gujaf-287	344	9	square	square	ADJ
gujaf-287	344	10	p	p	NOUN
gujaf-287	344	11	-	-	PUNCT
gujaf-287	344	12	value	value	NOUN
gujaf-287	344	13	model	model	NOUN
gujaf-287	344	14	8.486038	8.486038	NUM
gujaf-287	344	15	0.0370	0.0370	NUM
gujaf-287	344	16	source	source	NOUN
gujaf-287	344	17	:	:	PUNCT
gujaf-287	344	18	e	e	ADJ
gujaf-287	344	19	-	-	NOUN
gujaf-287	344	20	view	view	ADJ
gujaf-287	344	21	output	output	NOUN
gujaf-287	344	22	,	,	PUNCT
gujaf-287	344	23	(	(	PUNCT
gujaf-287	344	24	2024	2024	NUM
gujaf-287	344	25	)	)	PUNCT
gujaf-287	344	26	table	table	NOUN
gujaf-287	344	27	6	6	NUM
gujaf-287	344	28	:	:	PUNCT
gujaf-287	344	29	model	model	NOUN
gujaf-287	344	30	estimation	estimation	NOUN
gujaf-287	344	31	and	and	CCONJ
gujaf-287	344	32	measurement	measurement	NOUN
gujaf-287	344	33	variable	variable	ADJ
gujaf-287	344	34	model	model	NOUN
gujaf-287	344	35	1	1	NUM
gujaf-287	344	36	model	model	NOUN
gujaf-287	344	37	2	2	NUM
gujaf-287	344	38	model	model	NOUN
gujaf-287	344	39	3	3	NUM
gujaf-287	344	40	ols	ol	NOUN
gujaf-287	344	41	rem	rem	X
gujaf-287	344	42	fem	fem	NOUN
gujaf-287	344	43	c	c	PROPN
gujaf-287	344	44	15.8691	15.8691	NUM
gujaf-287	344	45	17.26181	17.26181	NUM
gujaf-287	344	46	83.3594	83.3594	NUM
gujaf-287	344	47	environmental	environmental	ADJ
gujaf-287	344	48	emissions	emission	NOUN
gujaf-287	344	49	coefficient	coefficient	PROPN
gujaf-287	344	50	-0.0705	-0.0705	PROPN
gujaf-287	344	51	-0.434975	-0.434975	PROPN
gujaf-287	344	52	-1.108216	-1.108216	VERB
gujaf-287	344	53	t	t	PROPN
gujaf-287	344	54	-	-	PUNCT
gujaf-287	344	55	statistics	statistic	NOUN
gujaf-287	344	56	-0.0881	-0.0881	NOUN
gujaf-287	344	57	-0.472696	-0.472696	X
gujaf-287	344	58	-0.656841	-0.656841	PUNCT
gujaf-287	345	1	p	p	X
gujaf-287	345	2	-	-	PUNCT
gujaf-287	345	3	value	value	NOUN
gujaf-287	345	4	0.9302	0.9302	NUM
gujaf-287	345	5	0.6387	0.6387	NUM
gujaf-287	345	6	0.5149	0.5149	NUM
gujaf-287	345	7	social	social	ADJ
gujaf-287	345	8	workforce	workforce	NOUN
gujaf-287	345	9	coefficient	coefficient	NOUN
gujaf-287	345	10	-0.7366	-0.7366	X
gujaf-287	345	11	-0.914377	-0.914377	NOUN
gujaf-287	345	12	-19.405	-19.405	PROPN
gujaf-287	345	13	t	t	PROPN
gujaf-287	345	14	-	-	PUNCT
gujaf-287	345	15	statistics	statistic	NOUN
gujaf-287	345	16	-0.8166	-0.8166	PROPN
gujaf-287	345	17	-0.817404	-0.817404	PROPN
gujaf-287	345	18	-2.513199	-2.513199	PROPN
gujaf-287	345	19	p	p	NOUN
gujaf-287	345	20	-	-	PUNCT
gujaf-287	345	21	value	value	NOUN
gujaf-287	345	22	0.4183	0.4183	NUM
gujaf-287	345	23	0.4179	0.4179	NUM
gujaf-287	345	24	0.0159	0.0159	NUM
gujaf-287	345	25	governance	governance	NOUN
gujaf-287	345	26	board	board	NOUN
gujaf-287	345	27	size	size	NOUN
gujaf-287	345	28	coefficient	coefficient	NOUN
gujaf-287	345	29	-0.7182	-0.7182	PROPN
gujaf-287	345	30	-0.699035	-0.699035	PROPN
gujaf-287	345	31	-0.000158	-0.000158	PROPN
gujaf-287	345	32	t	t	PROPN
gujaf-287	345	33	-	-	PUNCT
gujaf-287	345	34	statistics	statistic	NOUN
gujaf-287	345	35	-2.5546	-2.5546	ADJ
gujaf-287	345	36	-2.51638	-2.51638	PROPN
gujaf-287	345	37	-0.000418	-0.000418	PROPN
gujaf-287	346	1	p	p	NOUN
gujaf-287	346	2	-	-	PUNCT
gujaf-287	346	3	value	value	NOUN
gujaf-287	346	4	0.014	0.014	NUM
gujaf-287	346	5	0.0154	0.0154	NUM
gujaf-287	346	6	0.9997	0.9997	NUM
gujaf-287	346	7	r	r	X
gujaf-287	346	8	-	-	PUNCT
gujaf-287	346	9	squared	square	VERB
gujaf-287	346	10	0.183126	0.183126	NUM
gujaf-287	346	11	0.114445	0.114445	NUM
gujaf-287	347	1	0.358896	0.358896	NUM
gujaf-287	347	2	f	f	X
gujaf-287	347	3	-	-	PUNCT
gujaf-287	347	4	statistics	statistic	VERB
gujaf-287	347	5	3.4374	3.4374	NUM
gujaf-287	347	6	1.981608	1.981608	NUM
gujaf-287	347	7	3.358863	3.358863	NUM
gujaf-287	347	8	pro(f	pro(f	NOUN
gujaf-287	347	9	-	-	PUNCT
gujaf-287	347	10	statistic	statistic	NOUN
gujaf-287	347	11	)	)	PUNCT
gujaf-287	347	12	0.024386	0.024386	NUM
gujaf-287	347	13	0.12991	0.12991	NUM
gujaf-287	347	14	0.006199	0.006199	NUM
gujaf-287	347	15	source	source	NOUN
gujaf-287	347	16	:	:	PUNCT
gujaf-287	347	17	e	e	ADJ
gujaf-287	347	18	-	-	NOUN
gujaf-287	347	19	view	view	ADJ
gujaf-287	347	20	output	output	NOUN
gujaf-287	347	21	,	,	PUNCT
gujaf-287	347	22	(	(	PUNCT
gujaf-287	347	23	2024	2024	NUM
gujaf-287	347	24	)	)	PUNCT
gujaf-287	347	25	table	table	NOUN
gujaf-287	347	26	6	6	NUM
gujaf-287	347	27	illustrates	illustrate	VERB
gujaf-287	347	28	regression	regression	NOUN
gujaf-287	347	29	outcomes	outcome	NOUN
gujaf-287	347	30	for	for	ADP
gujaf-287	347	31	three	three	NUM
gujaf-287	347	32	models	model	NOUN
gujaf-287	347	33	(	(	PUNCT
gujaf-287	347	34	ols	ol	NOUN
gujaf-287	347	35	,	,	PUNCT
gujaf-287	347	36	rem	rem	NOUN
gujaf-287	347	37	,	,	PUNCT
gujaf-287	347	38	and	and	CCONJ
gujaf-287	347	39	fem	fem	PROPN
gujaf-287	347	40	)	)	PUNCT
gujaf-287	347	41	,	,	PUNCT
gujaf-287	347	42	examining	examine	VERB
gujaf-287	347	43	the	the	DET
gujaf-287	347	44	most	most	ADV
gujaf-287	347	45	suitable	suitable	ADJ
gujaf-287	347	46	model	model	NOUN
gujaf-287	347	47	for	for	ADP
gujaf-287	347	48	explaining	explain	VERB
gujaf-287	347	49	return	return	NOUN
gujaf-287	347	50	on	on	ADP
gujaf-287	347	51	asset	asset	NOUN
gujaf-287	347	52	(	(	PUNCT
gujaf-287	347	53	roa	roa	NOUN
gujaf-287	347	54	)	)	PUNCT
gujaf-287	347	55	variance	variance	NOUN
gujaf-287	347	56	.	.	PUNCT
gujaf-287	348	1	the	the	DET
gujaf-287	348	2	fixed	fix	VERB
gujaf-287	348	3	effects	effect	NOUN
gujaf-287	348	4	model	model	NOUN
gujaf-287	348	5	(	(	PUNCT
gujaf-287	348	6	fem	fem	PROPN
gujaf-287	348	7	)	)	PUNCT
gujaf-287	348	8	is	be	AUX
gujaf-287	348	9	deemed	deem	VERB
gujaf-287	348	10	most	most	ADV
gujaf-287	348	11	appropriate	appropriate	ADJ
gujaf-287	348	12	per	per	ADP
gujaf-287	348	13	the	the	DET
gujaf-287	348	14	hausman	hausman	ADJ
gujaf-287	348	15	test	test	NOUN
gujaf-287	348	16	.	.	PUNCT
gujaf-287	349	1	in	in	ADP
gujaf-287	349	2	fem	fem	PROPN
gujaf-287	349	3	,	,	PUNCT
gujaf-287	349	4	the	the	DET
gujaf-287	349	5	constant	constant	ADJ
gujaf-287	349	6	term	term	NOUN
gujaf-287	349	7	(	(	PUNCT
gujaf-287	349	8	c	c	NOUN
gujaf-287	349	9	)	)	PUNCT
gujaf-287	349	10	is	be	AUX
gujaf-287	349	11	83.3594	83.3594	NUM
gujaf-287	349	12	.	.	PUNCT
gujaf-287	350	1	for	for	ADP
gujaf-287	350	2	explanatory	explanatory	ADJ
gujaf-287	350	3	variables	variable	NOUN
gujaf-287	350	4	,	,	PUNCT
gujaf-287	350	5	the	the	DET
gujaf-287	350	6	environmental	environmental	ADJ
gujaf-287	350	7	emissions	emission	NOUN
gujaf-287	350	8	,	,	PUNCT
gujaf-287	350	9	social	social	ADJ
gujaf-287	350	10	workforce	workforce	NOUN
gujaf-287	350	11	,	,	PUNCT
gujaf-287	350	12	and	and	CCONJ
gujaf-287	350	13	governance	governance	NOUN
gujaf-287	350	14	board	board	NOUN
gujaf-287	350	15	size	size	NOUN
gujaf-287	350	16	coefficients	coefficient	NOUN
gujaf-287	350	17	are	be	AUX
gujaf-287	350	18	-1.108216	-1.108216	VERB
gujaf-287	350	19	,	,	PUNCT
gujaf-287	350	20	-19.405	-19.405	PROPN
gujaf-287	350	21	,	,	PUNCT
gujaf-287	350	22	and	and	CCONJ
gujaf-287	350	23	-0.000158	-0.000158	NOUN
gujaf-287	350	24	,	,	PUNCT
gujaf-287	350	25	respectively	respectively	ADV
gujaf-287	350	26	.	.	PUNCT
gujaf-287	351	1	the	the	DET
gujaf-287	351	2	governance	governance	NOUN
gujaf-287	351	3	board	board	NOUN
gujaf-287	351	4	size	size	NOUN
gujaf-287	351	5	gusau	gusau	PROPN
gujaf-287	351	6	journal	journal	NOUN
gujaf-287	351	7	of	of	ADP
gujaf-287	351	8	accounting	accounting	NOUN
gujaf-287	351	9	and	and	CCONJ
gujaf-287	351	10	finance	finance	NOUN
gujaf-287	351	11	,	,	PUNCT
gujaf-287	351	12	vol	vol	NOUN
gujaf-287	351	13	.	.	PROPN
gujaf-287	351	14	5	5	NUM
gujaf-287	351	15	,	,	PUNCT
gujaf-287	351	16	issue	issue	NOUN
gujaf-287	351	17	1	1	NUM
gujaf-287	351	18	,	,	PUNCT
gujaf-287	351	19	april	april	PROPN
gujaf-287	351	20	,	,	PUNCT
gujaf-287	351	21	2024	2024	NUM
gujaf-287	351	22	299	299	NUM
gujaf-287	351	23	coefficient	coefficient	NOUN
gujaf-287	351	24	is	be	AUX
gujaf-287	351	25	nearly	nearly	ADV
gujaf-287	351	26	zero	zero	NUM
gujaf-287	351	27	,	,	PUNCT
gujaf-287	351	28	indicating	indicate	VERB
gujaf-287	351	29	its	its	PRON
gujaf-287	351	30	insignificant	insignificant	ADJ
gujaf-287	351	31	impact	impact	NOUN
gujaf-287	351	32	on	on	ADP
gujaf-287	351	33	roa	roa	PROPN
gujaf-287	351	34	,	,	PUNCT
gujaf-287	351	35	supported	support	VERB
gujaf-287	351	36	by	by	ADP
gujaf-287	351	37	a	a	DET
gujaf-287	351	38	high	high	ADJ
gujaf-287	351	39	p	p	NOUN
gujaf-287	351	40	-	-	PUNCT
gujaf-287	351	41	value	value	NOUN
gujaf-287	351	42	of	of	ADP
gujaf-287	351	43	0.9997	0.9997	NUM
gujaf-287	351	44	.	.	PUNCT
gujaf-287	352	1	the	the	DET
gujaf-287	352	2	social	social	ADJ
gujaf-287	352	3	workforce	workforce	NOUN
gujaf-287	352	4	significantly	significantly	ADV
gujaf-287	352	5	impacts	impact	VERB
gujaf-287	352	6	roa	roa	PROPN
gujaf-287	352	7	in	in	ADP
gujaf-287	352	8	fem	fem	PROPN
gujaf-287	352	9	,	,	PUNCT
gujaf-287	352	10	with	with	ADP
gujaf-287	352	11	a	a	DET
gujaf-287	352	12	p	p	NOUN
gujaf-287	352	13	-	-	PUNCT
gujaf-287	352	14	value	value	NOUN
gujaf-287	352	15	of	of	ADP
gujaf-287	352	16	0.0159	0.0159	NUM
gujaf-287	352	17	,	,	PUNCT
gujaf-287	352	18	implying	imply	VERB
gujaf-287	352	19	notable	notable	ADJ
gujaf-287	352	20	effects	effect	NOUN
gujaf-287	352	21	.	.	PUNCT
gujaf-287	353	1	however	however	ADV
gujaf-287	353	2	,	,	PUNCT
gujaf-287	353	3	environmental	environmental	ADJ
gujaf-287	353	4	emissions	emission	NOUN
gujaf-287	353	5	and	and	CCONJ
gujaf-287	353	6	governance	governance	NOUN
gujaf-287	353	7	board	board	NOUN
gujaf-287	353	8	size	size	NOUN
gujaf-287	353	9	exhibit	exhibit	VERB
gujaf-287	353	10	p	p	NOUN
gujaf-287	353	11	-	-	PUNCT
gujaf-287	353	12	values	value	NOUN
gujaf-287	353	13	of	of	ADP
gujaf-287	353	14	0.5149	0.5149	NUM
gujaf-287	353	15	and	and	CCONJ
gujaf-287	353	16	0.9997	0.9997	NUM
gujaf-287	353	17	,	,	PUNCT
gujaf-287	353	18	respectively	respectively	ADV
gujaf-287	353	19	,	,	PUNCT
gujaf-287	353	20	indicating	indicate	VERB
gujaf-287	353	21	their	their	PRON
gujaf-287	353	22	insignificance	insignificance	NOUN
gujaf-287	353	23	in	in	ADP
gujaf-287	353	24	this	this	DET
gujaf-287	353	25	model	model	NOUN
gujaf-287	353	26	.	.	PUNCT
gujaf-287	354	1	the	the	DET
gujaf-287	354	2	fem	fem	PROPN
gujaf-287	354	3	's	's	PART
gujaf-287	354	4	goodness	goodness	NOUN
gujaf-287	354	5	of	of	ADP
gujaf-287	354	6	fit	fit	NOUN
gujaf-287	354	7	is	be	AUX
gujaf-287	354	8	evident	evident	ADJ
gujaf-287	354	9	with	with	ADP
gujaf-287	354	10	an	an	DET
gujaf-287	354	11	r	r	NOUN
gujaf-287	354	12	-	-	PUNCT
gujaf-287	354	13	squared	square	VERB
gujaf-287	354	14	value	value	NOUN
gujaf-287	354	15	of	of	ADP
gujaf-287	354	16	0.358896	0.358896	NUM
gujaf-287	354	17	,	,	PUNCT
gujaf-287	354	18	suggesting	suggest	VERB
gujaf-287	354	19	that	that	SCONJ
gujaf-287	354	20	approximately	approximately	ADV
gujaf-287	354	21	35.89	35.89	NUM
gujaf-287	354	22	%	%	NOUN
gujaf-287	354	23	of	of	ADP
gujaf-287	354	24	roa	roa	PROPN
gujaf-287	354	25	variation	variation	NOUN
gujaf-287	354	26	is	be	AUX
gujaf-287	354	27	explained	explain	VERB
gujaf-287	354	28	by	by	ADP
gujaf-287	354	29	the	the	DET
gujaf-287	354	30	social	social	ADJ
gujaf-287	354	31	workforce	workforce	NOUN
gujaf-287	354	32	,	,	PUNCT
gujaf-287	354	33	environmental	environmental	ADJ
gujaf-287	354	34	emissions	emission	NOUN
gujaf-287	354	35	,	,	PUNCT
gujaf-287	354	36	and	and	CCONJ
gujaf-287	354	37	governance	governance	NOUN
gujaf-287	354	38	board	board	NOUN
gujaf-287	354	39	size	size	NOUN
gujaf-287	354	40	.	.	PUNCT
gujaf-287	355	1	the	the	DET
gujaf-287	355	2	f	f	PROPN
gujaf-287	355	3	-	-	PUNCT
gujaf-287	355	4	statistics	statistics	PROPN
gujaf-287	355	5	test	test	NOUN
gujaf-287	355	6	supports	support	VERB
gujaf-287	355	7	the	the	DET
gujaf-287	355	8	model	model	NOUN
gujaf-287	355	9	's	's	PART
gujaf-287	355	10	overall	overall	ADJ
gujaf-287	355	11	significance	significance	NOUN
gujaf-287	355	12	with	with	ADP
gujaf-287	355	13	a	a	DET
gujaf-287	355	14	p	p	NOUN
gujaf-287	355	15	-	-	PUNCT
gujaf-287	355	16	value	value	NOUN
gujaf-287	355	17	of	of	ADP
gujaf-287	355	18	0.006199	0.006199	NUM
gujaf-287	355	19	,	,	PUNCT
gujaf-287	355	20	indicating	indicate	VERB
gujaf-287	355	21	its	its	PRON
gujaf-287	355	22	adequacy	adequacy	NOUN
gujaf-287	355	23	in	in	ADP
gujaf-287	355	24	explaining	explain	VERB
gujaf-287	355	25	roa	roa	NOUN
gujaf-287	355	26	.	.	PUNCT
gujaf-287	356	1	in	in	ADP
gujaf-287	356	2	conclusion	conclusion	NOUN
gujaf-287	356	3	,	,	PUNCT
gujaf-287	356	4	the	the	DET
gujaf-287	356	5	fixed	fix	VERB
gujaf-287	356	6	effects	effect	NOUN
gujaf-287	356	7	model	model	NOUN
gujaf-287	356	8	(	(	PUNCT
gujaf-287	356	9	fem	fem	PROPN
gujaf-287	356	10	)	)	PUNCT
gujaf-287	356	11	is	be	AUX
gujaf-287	356	12	the	the	DET
gujaf-287	356	13	most	most	ADV
gujaf-287	356	14	appropriate	appropriate	ADJ
gujaf-287	356	15	for	for	ADP
gujaf-287	356	16	the	the	DET
gujaf-287	356	17	study	study	NOUN
gujaf-287	356	18	,	,	PUNCT
gujaf-287	356	19	supported	support	VERB
gujaf-287	356	20	by	by	ADP
gujaf-287	356	21	the	the	DET
gujaf-287	356	22	significance	significance	NOUN
gujaf-287	356	23	of	of	ADP
gujaf-287	356	24	the	the	DET
gujaf-287	356	25	social	social	ADJ
gujaf-287	356	26	workforce	workforce	NOUN
gujaf-287	356	27	and	and	CCONJ
gujaf-287	356	28	the	the	DET
gujaf-287	356	29	overall	overall	ADJ
gujaf-287	356	30	model	model	NOUN
gujaf-287	356	31	fit	fit	PROPN
gujaf-287	356	32	.	.	PUNCT
gujaf-287	357	1	however	however	ADV
gujaf-287	357	2	,	,	PUNCT
gujaf-287	357	3	environmental	environmental	ADJ
gujaf-287	357	4	emissions	emission	NOUN
gujaf-287	357	5	and	and	CCONJ
gujaf-287	357	6	governance	governance	NOUN
gujaf-287	357	7	board	board	NOUN
gujaf-287	357	8	size	size	NOUN
gujaf-287	357	9	do	do	AUX
gujaf-287	357	10	not	not	PART
gujaf-287	357	11	significantly	significantly	ADV
gujaf-287	357	12	impact	impact	VERB
gujaf-287	357	13	roa	roa	PROPN
gujaf-287	357	14	.	.	PUNCT
gujaf-287	358	1	the	the	DET
gujaf-287	358	2	model	model	NOUN
gujaf-287	358	3	result	result	NOUN
gujaf-287	358	4	underscores	underscore	VERB
gujaf-287	358	5	the	the	DET
gujaf-287	358	6	critical	critical	ADJ
gujaf-287	358	7	role	role	NOUN
gujaf-287	358	8	of	of	ADP
gujaf-287	358	9	the	the	DET
gujaf-287	358	10	social	social	ADJ
gujaf-287	358	11	workforce	workforce	NOUN
gujaf-287	358	12	in	in	ADP
gujaf-287	358	13	influencing	influence	VERB
gujaf-287	358	14	a	a	DET
gujaf-287	358	15	company	company	NOUN
gujaf-287	358	16	's	's	PART
gujaf-287	358	17	return	return	NOUN
gujaf-287	358	18	on	on	ADP
gujaf-287	358	19	assets	asset	NOUN
gujaf-287	358	20	(	(	PUNCT
gujaf-287	358	21	roa	roa	NOUN
gujaf-287	358	22	)	)	PUNCT
gujaf-287	358	23	.	.	PUNCT
gujaf-287	359	1	this	this	PRON
gujaf-287	359	2	suggests	suggest	VERB
gujaf-287	359	3	that	that	SCONJ
gujaf-287	359	4	companies	company	NOUN
gujaf-287	359	5	should	should	AUX
gujaf-287	359	6	priorities	priorities	VERB
gujaf-287	359	7	strategies	strategy	NOUN
gujaf-287	359	8	that	that	PRON
gujaf-287	359	9	enhance	enhance	VERB
gujaf-287	359	10	their	their	PRON
gujaf-287	359	11	social	social	ADJ
gujaf-287	359	12	workforce	workforce	NOUN
gujaf-287	359	13	to	to	PART
gujaf-287	359	14	improve	improve	VERB
gujaf-287	359	15	financial	financial	ADJ
gujaf-287	359	16	performance	performance	NOUN
gujaf-287	359	17	.	.	PUNCT
gujaf-287	360	1	additionally	additionally	ADV
gujaf-287	360	2	,	,	PUNCT
gujaf-287	360	3	the	the	DET
gujaf-287	360	4	insignificance	insignificance	NOUN
gujaf-287	360	5	of	of	ADP
gujaf-287	360	6	environmental	environmental	ADJ
gujaf-287	360	7	emissions	emission	NOUN
gujaf-287	360	8	and	and	CCONJ
gujaf-287	360	9	governance	governance	NOUN
gujaf-287	360	10	board	board	NOUN
gujaf-287	360	11	size	size	NOUN
gujaf-287	360	12	highlights	highlight	VERB
gujaf-287	360	13	the	the	DET
gujaf-287	360	14	need	need	NOUN
gujaf-287	360	15	for	for	ADP
gujaf-287	360	16	further	further	ADJ
gujaf-287	360	17	investigation	investigation	NOUN
gujaf-287	360	18	into	into	ADP
gujaf-287	360	19	other	other	ADJ
gujaf-287	360	20	factors	factor	NOUN
gujaf-287	360	21	that	that	PRON
gujaf-287	360	22	may	may	AUX
gujaf-287	360	23	impact	impact	VERB
gujaf-287	360	24	roa	roa	PROPN
gujaf-287	360	25	.	.	PUNCT
gujaf-287	361	1	discussion	discussion	NOUN
gujaf-287	361	2	of	of	ADP
gujaf-287	361	3	findings	finding	NOUN
gujaf-287	361	4	the	the	DET
gujaf-287	361	5	statistical	statistical	ADJ
gujaf-287	361	6	analysis	analysis	NOUN
gujaf-287	361	7	results	result	NOUN
gujaf-287	361	8	indicate	indicate	VERB
gujaf-287	361	9	that	that	SCONJ
gujaf-287	361	10	,	,	PUNCT
gujaf-287	361	11	at	at	ADP
gujaf-287	361	12	a	a	DET
gujaf-287	361	13	5	5	NUM
gujaf-287	361	14	%	%	NOUN
gujaf-287	361	15	significance	significance	NOUN
gujaf-287	361	16	level	level	NOUN
gujaf-287	361	17	,	,	PUNCT
gujaf-287	361	18	the	the	DET
gujaf-287	361	19	initial	initial	ADJ
gujaf-287	361	20	hypothesis	hypothesis	NOUN
gujaf-287	361	21	linking	link	VERB
gujaf-287	361	22	environmental	environmental	ADJ
gujaf-287	361	23	investments	investment	NOUN
gujaf-287	361	24	(	(	PUNCT
gujaf-287	361	25	measured	measure	VERB
gujaf-287	361	26	by	by	ADP
gujaf-287	361	27	emissions	emission	NOUN
gujaf-287	361	28	)	)	PUNCT
gujaf-287	361	29	to	to	PART
gujaf-287	361	30	return	return	VERB
gujaf-287	361	31	on	on	ADP
gujaf-287	361	32	assets	asset	NOUN
gujaf-287	361	33	(	(	PUNCT
gujaf-287	361	34	roa	roa	NOUN
gujaf-287	361	35	)	)	PUNCT
gujaf-287	361	36	in	in	ADP
gujaf-287	361	37	the	the	DET
gujaf-287	361	38	studied	study	VERB
gujaf-287	361	39	companies	company	NOUN
gujaf-287	361	40	is	be	AUX
gujaf-287	361	41	unsupported	unsupported	ADJ
gujaf-287	361	42	.	.	PUNCT
gujaf-287	362	1	the	the	DET
gujaf-287	362	2	negative	negative	ADJ
gujaf-287	362	3	coefficient	coefficient	NOUN
gujaf-287	362	4	suggests	suggest	VERB
gujaf-287	362	5	that	that	SCONJ
gujaf-287	362	6	environmental	environmental	ADJ
gujaf-287	362	7	investing	investing	NOUN
gujaf-287	362	8	does	do	AUX
gujaf-287	362	9	not	not	PART
gujaf-287	362	10	affect	affect	VERB
gujaf-287	362	11	financial	financial	ADJ
gujaf-287	362	12	performance	performance	NOUN
gujaf-287	362	13	.	.	PUNCT
gujaf-287	363	1	this	this	PRON
gujaf-287	363	2	aligns	align	VERB
gujaf-287	363	3	with	with	ADP
gujaf-287	363	4	smith	smith	PROPN
gujaf-287	363	5	and	and	CCONJ
gujaf-287	363	6	johnson	johnson	PROPN
gujaf-287	363	7	,	,	PUNCT
gujaf-287	363	8	(	(	PUNCT
gujaf-287	363	9	2018	2018	NUM
gujaf-287	363	10	)	)	PUNCT
gujaf-287	363	11	but	but	CCONJ
gujaf-287	363	12	differs	differ	VERB
gujaf-287	363	13	from	from	ADP
gujaf-287	363	14	sandberg	sandberg	PROPN
gujaf-287	363	15	et	et	PROPN
gujaf-287	363	16	al	al	PROPN
gujaf-287	363	17	.	.	PROPN
gujaf-287	363	18	,	,	PUNCT
gujaf-287	363	19	(	(	PUNCT
gujaf-287	363	20	2022	2022	NUM
gujaf-287	363	21	)	)	PUNCT
gujaf-287	363	22	,	,	PUNCT
gujaf-287	363	23	who	who	PRON
gujaf-287	363	24	found	find	VERB
gujaf-287	363	25	a	a	DET
gujaf-287	363	26	positive	positive	ADJ
gujaf-287	363	27	relationship	relationship	NOUN
gujaf-287	363	28	between	between	ADP
gujaf-287	363	29	esg	esg	NOUN
gujaf-287	363	30	ratings	rating	NOUN
gujaf-287	363	31	and	and	CCONJ
gujaf-287	363	32	financial	financial	ADJ
gujaf-287	363	33	performance	performance	NOUN
gujaf-287	363	34	in	in	ADP
gujaf-287	363	35	european	european	ADJ
gujaf-287	363	36	food	food	NOUN
gujaf-287	363	37	firms	firm	NOUN
gujaf-287	363	38	.	.	PUNCT
gujaf-287	364	1	ahmad	ahmad	PROPN
gujaf-287	364	2	,	,	PUNCT
gujaf-287	364	3	mobarek	mobarek	NOUN
gujaf-287	364	4	,	,	PUNCT
gujaf-287	364	5	and	and	CCONJ
gujaf-287	364	6	roni	roni	PROPN
gujaf-287	364	7	,	,	PUNCT
gujaf-287	364	8	(	(	PUNCT
gujaf-287	364	9	2021	2021	NUM
gujaf-287	364	10	)	)	PUNCT
gujaf-287	364	11	also	also	ADV
gujaf-287	364	12	support	support	VERB
gujaf-287	364	13	this	this	PRON
gujaf-287	364	14	,	,	PUNCT
gujaf-287	364	15	indicating	indicate	VERB
gujaf-287	364	16	that	that	SCONJ
gujaf-287	364	17	high	high	ADJ
gujaf-287	364	18	esg	esg	PROPN
gujaf-287	364	19	ratings	rating	NOUN
gujaf-287	364	20	correlate	correlate	VERB
gujaf-287	364	21	with	with	ADP
gujaf-287	364	22	better	well	ADJ
gujaf-287	364	23	financial	financial	ADJ
gujaf-287	364	24	performance	performance	NOUN
gujaf-287	364	25	in	in	ADP
gujaf-287	364	26	uk	uk	PROPN
gujaf-287	364	27	companies	company	NOUN
gujaf-287	364	28	.	.	PUNCT
gujaf-287	365	1	the	the	DET
gujaf-287	365	2	implications	implication	NOUN
gujaf-287	365	3	of	of	ADP
gujaf-287	365	4	the	the	DET
gujaf-287	365	5	research	research	NOUN
gujaf-287	365	6	result	result	NOUN
gujaf-287	365	7	suggest	suggest	VERB
gujaf-287	365	8	that	that	SCONJ
gujaf-287	365	9	while	while	SCONJ
gujaf-287	365	10	environmental	environmental	ADJ
gujaf-287	365	11	investments	investment	NOUN
gujaf-287	365	12	are	be	AUX
gujaf-287	365	13	crucial	crucial	ADJ
gujaf-287	365	14	for	for	ADP
gujaf-287	365	15	sustainability	sustainability	NOUN
gujaf-287	365	16	and	and	CCONJ
gujaf-287	365	17	ethical	ethical	ADJ
gujaf-287	365	18	practices	practice	NOUN
gujaf-287	365	19	,	,	PUNCT
gujaf-287	365	20	they	they	PRON
gujaf-287	365	21	may	may	AUX
gujaf-287	365	22	not	not	PART
gujaf-287	365	23	directly	directly	ADV
gujaf-287	365	24	translate	translate	VERB
gujaf-287	365	25	to	to	ADP
gujaf-287	365	26	improved	improve	VERB
gujaf-287	365	27	financial	financial	ADJ
gujaf-287	365	28	sustainability	sustainability	NOUN
gujaf-287	365	29	in	in	ADP
gujaf-287	365	30	the	the	DET
gujaf-287	365	31	short	short	ADJ
gujaf-287	365	32	term	term	NOUN
gujaf-287	365	33	.	.	PUNCT
gujaf-287	366	1	companies	company	NOUN
gujaf-287	366	2	should	should	AUX
gujaf-287	366	3	carefully	carefully	ADV
gujaf-287	366	4	consider	consider	VERB
gujaf-287	366	5	the	the	DET
gujaf-287	366	6	balance	balance	NOUN
gujaf-287	366	7	between	between	ADP
gujaf-287	366	8	environmental	environmental	ADJ
gujaf-287	366	9	responsibility	responsibility	NOUN
gujaf-287	366	10	and	and	CCONJ
gujaf-287	366	11	financial	financial	ADJ
gujaf-287	366	12	outcomes	outcome	NOUN
gujaf-287	366	13	,	,	PUNCT
gujaf-287	366	14	recognising	recognise	VERB
gujaf-287	366	15	that	that	SCONJ
gujaf-287	366	16	long	long	ADJ
gujaf-287	366	17	-	-	PUNCT
gujaf-287	366	18	term	term	NOUN
gujaf-287	366	19	benefits	benefit	NOUN
gujaf-287	366	20	may	may	AUX
gujaf-287	366	21	require	require	VERB
gujaf-287	366	22	sustained	sustained	ADJ
gujaf-287	366	23	efforts	effort	NOUN
gujaf-287	366	24	and	and	CCONJ
gujaf-287	366	25	strategic	strategic	ADJ
gujaf-287	366	26	alignment	alignment	NOUN
gujaf-287	366	27	of	of	ADP
gujaf-287	366	28	esg	esg	PROPN
gujaf-287	366	29	practices	practice	NOUN
gujaf-287	366	30	with	with	ADP
gujaf-287	366	31	business	business	NOUN
gujaf-287	366	32	goals	goal	NOUN
gujaf-287	366	33	.	.	PUNCT
gujaf-287	367	1	moreover	moreover	ADV
gujaf-287	367	2	,	,	PUNCT
gujaf-287	367	3	the	the	DET
gujaf-287	367	4	statistical	statistical	ADJ
gujaf-287	367	5	outcomes	outcome	NOUN
gujaf-287	367	6	affirm	affirm	VERB
gujaf-287	367	7	the	the	DET
gujaf-287	367	8	support	support	NOUN
gujaf-287	367	9	for	for	ADP
gujaf-287	367	10	the	the	DET
gujaf-287	367	11	second	second	ADJ
gujaf-287	367	12	hypothesis	hypothesis	NOUN
gujaf-287	367	13	at	at	ADP
gujaf-287	367	14	the	the	DET
gujaf-287	367	15	5	5	NUM
gujaf-287	367	16	%	%	NOUN
gujaf-287	367	17	significance	significance	NOUN
gujaf-287	367	18	level	level	NOUN
gujaf-287	367	19	,	,	PUNCT
gujaf-287	367	20	suggesting	suggest	VERB
gujaf-287	367	21	that	that	SCONJ
gujaf-287	367	22	the	the	DET
gujaf-287	367	23	extent	extent	NOUN
gujaf-287	367	24	of	of	ADP
gujaf-287	367	25	social	social	ADJ
gujaf-287	367	26	investment	investment	NOUN
gujaf-287	367	27	practices	practice	NOUN
gujaf-287	367	28	,	,	PUNCT
gujaf-287	367	29	gusau	gusau	ADJ
gujaf-287	367	30	journal	journal	NOUN
gujaf-287	367	31	of	of	ADP
gujaf-287	367	32	accounting	accounting	NOUN
gujaf-287	367	33	and	and	CCONJ
gujaf-287	367	34	finance	finance	NOUN
gujaf-287	367	35	,	,	PUNCT
gujaf-287	367	36	vol	vol	NOUN
gujaf-287	367	37	.	.	PROPN
gujaf-287	367	38	5	5	NUM
gujaf-287	367	39	,	,	PUNCT
gujaf-287	367	40	issue	issue	NOUN
gujaf-287	367	41	1	1	NUM
gujaf-287	367	42	,	,	PUNCT
gujaf-287	367	43	april	april	PROPN
gujaf-287	367	44	,	,	PUNCT
gujaf-287	367	45	2024	2024	NUM
gujaf-287	367	46	300	300	NUM
gujaf-287	367	47	as	as	SCONJ
gujaf-287	367	48	indicated	indicate	VERB
gujaf-287	367	49	by	by	ADP
gujaf-287	367	50	workforce	workforce	NOUN
gujaf-287	367	51	size	size	NOUN
gujaf-287	367	52	,	,	PUNCT
gujaf-287	367	53	significantly	significantly	ADV
gujaf-287	367	54	correlates	correlate	VERB
gujaf-287	367	55	with	with	ADP
gujaf-287	367	56	the	the	DET
gujaf-287	367	57	roa	roa	NOUN
gujaf-287	367	58	of	of	ADP
gujaf-287	367	59	the	the	DET
gujaf-287	367	60	companies	company	NOUN
gujaf-287	367	61	under	under	ADP
gujaf-287	367	62	examination	examination	NOUN
gujaf-287	367	63	,	,	PUNCT
gujaf-287	367	64	with	with	ADP
gujaf-287	367	65	a	a	DET
gujaf-287	367	66	positive	positive	ADJ
gujaf-287	367	67	coefficient	coefficient	NOUN
gujaf-287	367	68	.	.	PUNCT
gujaf-287	368	1	hence	hence	ADV
gujaf-287	368	2	,	,	PUNCT
gujaf-287	368	3	it	it	PRON
gujaf-287	368	4	can	can	AUX
gujaf-287	368	5	be	be	AUX
gujaf-287	368	6	inferred	infer	VERB
gujaf-287	368	7	that	that	SCONJ
gujaf-287	368	8	social	social	ADJ
gujaf-287	368	9	investment	investment	NOUN
gujaf-287	368	10	practices	practice	NOUN
gujaf-287	368	11	have	have	VERB
gujaf-287	368	12	a	a	DET
gujaf-287	368	13	positive	positive	ADJ
gujaf-287	368	14	impact	impact	NOUN
gujaf-287	368	15	on	on	ADP
gujaf-287	368	16	the	the	DET
gujaf-287	368	17	financial	financial	ADJ
gujaf-287	368	18	sustainability	sustainability	NOUN
gujaf-287	368	19	of	of	ADP
gujaf-287	368	20	the	the	DET
gujaf-287	368	21	sampled	sample	VERB
gujaf-287	368	22	firms	firm	NOUN
gujaf-287	368	23	,	,	PUNCT
gujaf-287	368	24	consistent	consistent	ADJ
gujaf-287	368	25	with	with	ADP
gujaf-287	368	26	the	the	DET
gujaf-287	368	27	findings	finding	NOUN
gujaf-287	368	28	of	of	ADP
gujaf-287	368	29	anderson	anderson	PROPN
gujaf-287	368	30	and	and	CCONJ
gujaf-287	368	31	davis	davis	PROPN
gujaf-287	368	32	(	(	PUNCT
gujaf-287	368	33	2019	2019	NUM
gujaf-287	368	34	)	)	PUNCT
gujaf-287	368	35	.	.	PUNCT
gujaf-287	369	1	however	however	ADV
gujaf-287	369	2	,	,	PUNCT
gujaf-287	369	3	these	these	DET
gujaf-287	369	4	results	result	NOUN
gujaf-287	369	5	contrast	contrast	VERB
gujaf-287	369	6	with	with	ADP
gujaf-287	369	7	those	those	PRON
gujaf-287	369	8	of	of	ADP
gujaf-287	369	9	duque	duque	ADJ
gujaf-287	369	10	-	-	PUNCT
gujaf-287	369	11	grisales	grisale	NOUN
gujaf-287	369	12	and	and	CCONJ
gujaf-287	369	13	aguilera	aguilera	NOUN
gujaf-287	369	14	-	-	PUNCT
gujaf-287	369	15	caracuel	caracuel	NOUN
gujaf-287	369	16	,	,	PUNCT
gujaf-287	369	17	(	(	PUNCT
gujaf-287	369	18	2021	2021	NUM
gujaf-287	369	19	)	)	PUNCT
gujaf-287	369	20	,	,	PUNCT
gujaf-287	369	21	who	who	PRON
gujaf-287	369	22	investigated	investigate	VERB
gujaf-287	369	23	the	the	DET
gujaf-287	369	24	link	link	NOUN
gujaf-287	369	25	between	between	ADP
gujaf-287	369	26	esg	esg	PROPN
gujaf-287	369	27	scores	score	NOUN
gujaf-287	369	28	and	and	CCONJ
gujaf-287	369	29	financial	financial	ADJ
gujaf-287	369	30	performance	performance	NOUN
gujaf-287	369	31	in	in	ADP
gujaf-287	369	32	latin	latin	ADJ
gujaf-287	369	33	american	american	ADJ
gujaf-287	369	34	enterprises	enterprise	NOUN
gujaf-287	369	35	.	.	PUNCT
gujaf-287	370	1	their	their	PRON
gujaf-287	370	2	study	study	NOUN
gujaf-287	370	3	reveals	reveal	VERB
gujaf-287	370	4	a	a	DET
gujaf-287	370	5	statistically	statistically	ADV
gujaf-287	370	6	significant	significant	ADJ
gujaf-287	370	7	negative	negative	ADJ
gujaf-287	370	8	association	association	NOUN
gujaf-287	370	9	between	between	ADP
gujaf-287	370	10	esg	esg	PROPN
gujaf-287	370	11	scores	score	NOUN
gujaf-287	370	12	and	and	CCONJ
gujaf-287	370	13	financial	financial	ADJ
gujaf-287	370	14	performance	performance	NOUN
gujaf-287	370	15	.	.	PUNCT
gujaf-287	371	1	the	the	DET
gujaf-287	371	2	result	result	NOUN
gujaf-287	371	3	implies	imply	VERB
gujaf-287	371	4	that	that	SCONJ
gujaf-287	371	5	companies	company	NOUN
gujaf-287	371	6	should	should	AUX
gujaf-287	371	7	consider	consider	VERB
gujaf-287	371	8	implementing	implement	VERB
gujaf-287	371	9	and	and	CCONJ
gujaf-287	371	10	enhancing	enhance	VERB
gujaf-287	371	11	social	social	ADJ
gujaf-287	371	12	investment	investment	NOUN
gujaf-287	371	13	practices	practice	NOUN
gujaf-287	371	14	,	,	PUNCT
gujaf-287	371	15	such	such	ADJ
gujaf-287	371	16	as	as	ADP
gujaf-287	371	17	those	those	PRON
gujaf-287	371	18	related	relate	VERB
gujaf-287	371	19	to	to	ADP
gujaf-287	371	20	workforce	workforce	NOUN
gujaf-287	371	21	size	size	NOUN
gujaf-287	371	22	,	,	PUNCT
gujaf-287	371	23	to	to	PART
gujaf-287	371	24	improve	improve	VERB
gujaf-287	371	25	their	their	PRON
gujaf-287	371	26	financial	financial	ADJ
gujaf-287	371	27	sustainability	sustainability	NOUN
gujaf-287	371	28	.	.	PUNCT
gujaf-287	372	1	this	this	PRON
gujaf-287	372	2	aligns	align	VERB
gujaf-287	372	3	with	with	ADP
gujaf-287	372	4	the	the	DET
gujaf-287	372	5	growing	grow	VERB
gujaf-287	372	6	trend	trend	NOUN
gujaf-287	372	7	of	of	ADP
gujaf-287	372	8	stakeholders	stakeholder	NOUN
gujaf-287	372	9	,	,	PUNCT
gujaf-287	372	10	including	include	VERB
gujaf-287	372	11	investors	investor	NOUN
gujaf-287	372	12	and	and	CCONJ
gujaf-287	372	13	consumers	consumer	NOUN
gujaf-287	372	14	,	,	PUNCT
gujaf-287	372	15	valuing	value	VERB
gujaf-287	372	16	companies	company	NOUN
gujaf-287	372	17	that	that	PRON
gujaf-287	372	18	prioritise	prioritise	VERB
gujaf-287	372	19	social	social	ADJ
gujaf-287	372	20	responsibility	responsibility	NOUN
gujaf-287	372	21	.	.	PUNCT
gujaf-287	373	1	by	by	ADP
gujaf-287	373	2	prioritising	prioritise	VERB
gujaf-287	373	3	social	social	ADJ
gujaf-287	373	4	investing	investing	NOUN
gujaf-287	373	5	practices	practice	NOUN
gujaf-287	373	6	,	,	PUNCT
gujaf-287	373	7	companies	company	NOUN
gujaf-287	373	8	can	can	AUX
gujaf-287	373	9	potentially	potentially	ADV
gujaf-287	373	10	enhance	enhance	VERB
gujaf-287	373	11	their	their	PRON
gujaf-287	373	12	financial	financial	ADJ
gujaf-287	373	13	performance	performance	NOUN
gujaf-287	373	14	and	and	CCONJ
gujaf-287	373	15	overall	overall	ADJ
gujaf-287	373	16	sustainability	sustainability	NOUN
gujaf-287	373	17	.	.	PUNCT
gujaf-287	374	1	finally	finally	ADV
gujaf-287	374	2	,	,	PUNCT
gujaf-287	374	3	the	the	DET
gujaf-287	374	4	statistical	statistical	ADJ
gujaf-287	374	5	analysis	analysis	NOUN
gujaf-287	374	6	indicates	indicate	VERB
gujaf-287	374	7	that	that	SCONJ
gujaf-287	374	8	the	the	DET
gujaf-287	374	9	third	third	ADJ
gujaf-287	374	10	hypothesis	hypothesis	NOUN
gujaf-287	374	11	,	,	PUNCT
gujaf-287	374	12	regarding	regard	VERB
gujaf-287	374	13	the	the	DET
gujaf-287	374	14	influence	influence	NOUN
gujaf-287	374	15	of	of	ADP
gujaf-287	374	16	governance	governance	NOUN
gujaf-287	374	17	investment	investment	NOUN
gujaf-287	374	18	practices	practice	NOUN
gujaf-287	374	19	(	(	PUNCT
gujaf-287	374	20	measured	measure	VERB
gujaf-287	374	21	by	by	ADP
gujaf-287	374	22	board	board	NOUN
gujaf-287	374	23	size	size	NOUN
gujaf-287	374	24	)	)	PUNCT
gujaf-287	374	25	on	on	ADP
gujaf-287	374	26	the	the	DET
gujaf-287	374	27	return	return	NOUN
gujaf-287	374	28	on	on	ADP
gujaf-287	374	29	assets	asset	NOUN
gujaf-287	374	30	(	(	PUNCT
gujaf-287	374	31	roa	roa	NOUN
gujaf-287	374	32	)	)	PUNCT
gujaf-287	374	33	of	of	ADP
gujaf-287	374	34	the	the	DET
gujaf-287	374	35	studied	study	VERB
gujaf-287	374	36	firms	firm	NOUN
gujaf-287	374	37	,	,	PUNCT
gujaf-287	374	38	contradicts	contradict	VERB
gujaf-287	374	39	the	the	DET
gujaf-287	374	40	5	5	NUM
gujaf-287	374	41	%	%	NOUN
gujaf-287	374	42	significance	significance	NOUN
gujaf-287	374	43	level	level	NOUN
gujaf-287	374	44	.	.	PUNCT
gujaf-287	375	1	the	the	DET
gujaf-287	375	2	negative	negative	ADJ
gujaf-287	375	3	coefficient	coefficient	NOUN
gujaf-287	375	4	suggests	suggest	VERB
gujaf-287	375	5	that	that	SCONJ
gujaf-287	375	6	these	these	DET
gujaf-287	375	7	practices	practice	NOUN
gujaf-287	375	8	do	do	AUX
gujaf-287	375	9	not	not	PART
gujaf-287	375	10	significantly	significantly	ADV
gujaf-287	375	11	affect	affect	VERB
gujaf-287	375	12	financial	financial	ADJ
gujaf-287	375	13	sustainability	sustainability	NOUN
gujaf-287	375	14	.	.	PUNCT
gujaf-287	376	1	this	this	PRON
gujaf-287	376	2	aligns	align	VERB
gujaf-287	376	3	with	with	ADP
gujaf-287	376	4	findings	finding	NOUN
gujaf-287	376	5	by	by	ADP
gujaf-287	376	6	robinson	robinson	PROPN
gujaf-287	376	7	and	and	CCONJ
gujaf-287	376	8	williams	williams	PROPN
gujaf-287	376	9	,	,	PUNCT
gujaf-287	376	10	(	(	PUNCT
gujaf-287	376	11	2020	2020	NUM
gujaf-287	376	12	)	)	PUNCT
gujaf-287	376	13	and	and	CCONJ
gujaf-287	376	14	saygili	saygili	NOUN
gujaf-287	376	15	,	,	PUNCT
gujaf-287	376	16	arslan	arslan	PROPN
gujaf-287	376	17	,	,	PUNCT
gujaf-287	376	18	and	and	CCONJ
gujaf-287	376	19	birkan	birkan	VERB
gujaf-287	376	20	,	,	PUNCT
gujaf-287	376	21	(	(	PUNCT
gujaf-287	376	22	2022	2022	NUM
gujaf-287	376	23	)	)	PUNCT
gujaf-287	376	24	that	that	SCONJ
gujaf-287	376	25	environmental	environmental	ADJ
gujaf-287	376	26	disclosure	disclosure	NOUN
gujaf-287	376	27	negatively	negatively	ADV
gujaf-287	376	28	impacts	impact	VERB
gujaf-287	376	29	corporate	corporate	ADJ
gujaf-287	376	30	financial	financial	ADJ
gujaf-287	376	31	performance	performance	NOUN
gujaf-287	376	32	,	,	PUNCT
gujaf-287	376	33	with	with	ADP
gujaf-287	376	34	governance	governance	NOUN
gujaf-287	376	35	disclosure	disclosure	NOUN
gujaf-287	376	36	having	have	VERB
gujaf-287	376	37	a	a	DET
gujaf-287	376	38	more	more	ADV
gujaf-287	376	39	substantial	substantial	ADJ
gujaf-287	376	40	influence	influence	NOUN
gujaf-287	376	41	.	.	PUNCT
gujaf-287	377	1	the	the	DET
gujaf-287	377	2	result	result	NOUN
gujaf-287	377	3	thus	thus	ADV
gujaf-287	377	4	suggests	suggest	VERB
gujaf-287	377	5	that	that	SCONJ
gujaf-287	377	6	the	the	DET
gujaf-287	377	7	availability	availability	NOUN
gujaf-287	377	8	of	of	ADP
gujaf-287	377	9	esg	esg	PROPN
gujaf-287	377	10	-	-	PUNCT
gujaf-287	377	11	related	relate	VERB
gujaf-287	377	12	information	information	NOUN
gujaf-287	377	13	is	be	AUX
gujaf-287	377	14	expected	expect	VERB
gujaf-287	377	15	to	to	PART
gujaf-287	377	16	encourage	encourage	VERB
gujaf-287	377	17	investors	investor	NOUN
gujaf-287	377	18	to	to	PART
gujaf-287	377	19	consider	consider	VERB
gujaf-287	377	20	environmental	environmental	ADJ
gujaf-287	377	21	,	,	PUNCT
gujaf-287	377	22	social	social	ADJ
gujaf-287	377	23	,	,	PUNCT
gujaf-287	377	24	and	and	CCONJ
gujaf-287	377	25	governance	governance	NOUN
gujaf-287	377	26	factors	factor	NOUN
gujaf-287	377	27	alongside	alongside	ADP
gujaf-287	377	28	financial	financial	ADJ
gujaf-287	377	29	aspects	aspect	NOUN
gujaf-287	377	30	in	in	ADP
gujaf-287	377	31	investment	investment	NOUN
gujaf-287	377	32	decisions	decision	NOUN
gujaf-287	377	33	.	.	PUNCT
gujaf-287	378	1	this	this	PRON
gujaf-287	378	2	underscores	underscore	VERB
gujaf-287	378	3	the	the	DET
gujaf-287	378	4	importance	importance	NOUN
gujaf-287	378	5	of	of	ADP
gujaf-287	378	6	esg	esg	PROPN
gujaf-287	378	7	considerations	consideration	NOUN
gujaf-287	378	8	in	in	ADP
gujaf-287	378	9	investment	investment	NOUN
gujaf-287	378	10	decisions	decision	NOUN
gujaf-287	378	11	,	,	PUNCT
gujaf-287	378	12	highlighting	highlight	VERB
gujaf-287	378	13	the	the	DET
gujaf-287	378	14	need	need	NOUN
gujaf-287	378	15	for	for	SCONJ
gujaf-287	378	16	companies	company	NOUN
gujaf-287	378	17	to	to	PART
gujaf-287	378	18	prioritise	prioritise	VERB
gujaf-287	378	19	sustainability	sustainability	NOUN
gujaf-287	378	20	and	and	CCONJ
gujaf-287	378	21	governance	governance	NOUN
gujaf-287	378	22	practices	practice	NOUN
gujaf-287	378	23	to	to	PART
gujaf-287	378	24	attract	attract	VERB
gujaf-287	378	25	investors	investor	NOUN
gujaf-287	378	26	and	and	CCONJ
gujaf-287	378	27	improve	improve	VERB
gujaf-287	378	28	financial	financial	ADJ
gujaf-287	378	29	outcomes	outcome	NOUN
gujaf-287	378	30	.	.	PUNCT
gujaf-287	379	1	the	the	DET
gujaf-287	379	2	findings	finding	NOUN
gujaf-287	379	3	of	of	ADP
gujaf-287	379	4	this	this	DET
gujaf-287	379	5	study	study	NOUN
gujaf-287	379	6	have	have	VERB
gujaf-287	379	7	significant	significant	ADJ
gujaf-287	379	8	practical	practical	ADJ
gujaf-287	379	9	implications	implication	NOUN
gujaf-287	379	10	across	across	ADP
gujaf-287	379	11	various	various	ADJ
gujaf-287	379	12	domains	domain	NOUN
gujaf-287	379	13	.	.	PUNCT
gujaf-287	380	1	the	the	DET
gujaf-287	380	2	empirical	empirical	ADJ
gujaf-287	380	3	evidence	evidence	NOUN
gujaf-287	380	4	on	on	ADP
gujaf-287	380	5	the	the	DET
gujaf-287	380	6	relationship	relationship	NOUN
gujaf-287	380	7	between	between	ADP
gujaf-287	380	8	esg	esg	PROPN
gujaf-287	380	9	investment	investment	NOUN
gujaf-287	380	10	and	and	CCONJ
gujaf-287	380	11	the	the	DET
gujaf-287	380	12	financial	financial	ADJ
gujaf-287	380	13	sustainability	sustainability	NOUN
gujaf-287	380	14	of	of	ADP
gujaf-287	380	15	nigerian	nigerian	ADJ
gujaf-287	380	16	energy	energy	NOUN
gujaf-287	380	17	firms	firm	NOUN
gujaf-287	380	18	contributes	contribute	VERB
gujaf-287	380	19	to	to	ADP
gujaf-287	380	20	the	the	DET
gujaf-287	380	21	growing	grow	VERB
gujaf-287	380	22	body	body	NOUN
gujaf-287	380	23	of	of	ADP
gujaf-287	380	24	literature	literature	NOUN
gujaf-287	380	25	on	on	ADP
gujaf-287	380	26	esg	esg	PROPN
gujaf-287	380	27	impact	impact	NOUN
gujaf-287	380	28	in	in	ADP
gujaf-287	380	29	emerging	emerge	VERB
gujaf-287	380	30	markets	market	NOUN
gujaf-287	380	31	.	.	PUNCT
gujaf-287	381	1	for	for	ADP
gujaf-287	381	2	managers	manager	NOUN
gujaf-287	381	3	in	in	ADP
gujaf-287	381	4	nigerian	nigerian	ADJ
gujaf-287	381	5	energy	energy	NOUN
gujaf-287	381	6	companies	company	NOUN
gujaf-287	381	7	,	,	PUNCT
gujaf-287	381	8	incorporating	incorporate	VERB
gujaf-287	381	9	esg	esg	NOUN
gujaf-287	381	10	considerations	consideration	NOUN
gujaf-287	381	11	into	into	ADP
gujaf-287	381	12	their	their	PRON
gujaf-287	381	13	operations	operation	NOUN
gujaf-287	381	14	and	and	CCONJ
gujaf-287	381	15	investment	investment	NOUN
gujaf-287	381	16	decisions	decision	NOUN
gujaf-287	381	17	could	could	AUX
gujaf-287	381	18	enhance	enhance	VERB
gujaf-287	381	19	their	their	PRON
gujaf-287	381	20	financial	financial	ADJ
gujaf-287	381	21	sustainability	sustainability	NOUN
gujaf-287	381	22	by	by	ADP
gujaf-287	381	23	integrating	integrate	VERB
gujaf-287	381	24	sustainable	sustainable	ADJ
gujaf-287	381	25	practices	practice	NOUN
gujaf-287	381	26	such	such	ADJ
gujaf-287	381	27	as	as	ADP
gujaf-287	381	28	reducing	reduce	VERB
gujaf-287	381	29	carbon	carbon	NOUN
gujaf-287	381	30	emissions	emission	NOUN
gujaf-287	381	31	and	and	CCONJ
gujaf-287	381	32	promoting	promote	VERB
gujaf-287	381	33	social	social	ADJ
gujaf-287	381	34	welfare	welfare	NOUN
gujaf-287	381	35	into	into	ADP
gujaf-287	381	36	their	their	PRON
gujaf-287	381	37	business	business	NOUN
gujaf-287	381	38	strategies	strategy	NOUN
gujaf-287	381	39	.	.	PUNCT
gujaf-287	382	1	policymakers	policymaker	NOUN
gujaf-287	382	2	can	can	AUX
gujaf-287	382	3	utilise	utilise	VERB
gujaf-287	382	4	these	these	DET
gujaf-287	382	5	findings	finding	NOUN
gujaf-287	382	6	to	to	ADP
gujaf-287	382	7	gusau	gusau	ADJ
gujaf-287	382	8	journal	journal	PROPN
gujaf-287	382	9	of	of	ADP
gujaf-287	382	10	accounting	accounting	NOUN
gujaf-287	382	11	and	and	CCONJ
gujaf-287	382	12	finance	finance	NOUN
gujaf-287	382	13	,	,	PUNCT
gujaf-287	382	14	vol	vol	NOUN
gujaf-287	382	15	.	.	PROPN
gujaf-287	382	16	5	5	NUM
gujaf-287	382	17	,	,	PUNCT
gujaf-287	382	18	issue	issue	NOUN
gujaf-287	382	19	1	1	NUM
gujaf-287	382	20	,	,	PUNCT
gujaf-287	382	21	april	april	PROPN
gujaf-287	382	22	,	,	PUNCT
gujaf-287	382	23	2024	2024	NUM
gujaf-287	382	24	301	301	NUM
gujaf-287	382	25	develop	develop	VERB
gujaf-287	382	26	and	and	CCONJ
gujaf-287	382	27	implement	implement	VERB
gujaf-287	382	28	regulations	regulation	NOUN
gujaf-287	382	29	that	that	PRON
gujaf-287	382	30	encourage	encourage	VERB
gujaf-287	382	31	esg	esg	NOUN
gujaf-287	382	32	investment	investment	NOUN
gujaf-287	382	33	in	in	ADP
gujaf-287	382	34	the	the	DET
gujaf-287	382	35	nigerian	nigerian	ADJ
gujaf-287	382	36	energy	energy	NOUN
gujaf-287	382	37	sector	sector	NOUN
gujaf-287	382	38	,	,	PUNCT
gujaf-287	382	39	leading	lead	VERB
gujaf-287	382	40	to	to	ADP
gujaf-287	382	41	improved	improve	VERB
gujaf-287	382	42	environmental	environmental	ADJ
gujaf-287	382	43	and	and	CCONJ
gujaf-287	382	44	social	social	ADJ
gujaf-287	382	45	outcomes	outcome	NOUN
gujaf-287	382	46	while	while	SCONJ
gujaf-287	382	47	ensuring	ensure	VERB
gujaf-287	382	48	the	the	DET
gujaf-287	382	49	sector	sector	NOUN
gujaf-287	382	50	's	's	PART
gujaf-287	382	51	long	long	ADJ
gujaf-287	382	52	-	-	PUNCT
gujaf-287	382	53	term	term	NOUN
gujaf-287	382	54	financial	financial	ADJ
gujaf-287	382	55	viability	viability	NOUN
gujaf-287	382	56	.	.	PUNCT
gujaf-287	383	1	the	the	DET
gujaf-287	383	2	study	study	NOUN
gujaf-287	383	3	underscores	underscore	VERB
gujaf-287	383	4	the	the	DET
gujaf-287	383	5	importance	importance	NOUN
gujaf-287	383	6	of	of	ADP
gujaf-287	383	7	esg	esg	PROPN
gujaf-287	383	8	factors	factor	NOUN
gujaf-287	383	9	in	in	ADP
gujaf-287	383	10	the	the	DET
gujaf-287	383	11	energy	energy	NOUN
gujaf-287	383	12	industry	industry	NOUN
gujaf-287	383	13	's	's	PART
gujaf-287	383	14	future	future	NOUN
gujaf-287	383	15	,	,	PUNCT
gujaf-287	383	16	suggesting	suggest	VERB
gujaf-287	383	17	that	that	SCONJ
gujaf-287	383	18	companies	company	NOUN
gujaf-287	383	19	prioritising	prioritise	VERB
gujaf-287	383	20	esg	esg	NOUN
gujaf-287	383	21	considerations	consideration	NOUN
gujaf-287	383	22	may	may	AUX
gujaf-287	383	23	enjoy	enjoy	VERB
gujaf-287	383	24	enhanced	enhance	VERB
gujaf-287	383	25	access	access	NOUN
gujaf-287	383	26	to	to	ADP
gujaf-287	383	27	capital	capital	NOUN
gujaf-287	383	28	,	,	PUNCT
gujaf-287	383	29	improved	improved	ADJ
gujaf-287	383	30	stakeholder	stakeholder	NOUN
gujaf-287	383	31	relations	relation	NOUN
gujaf-287	383	32	,	,	PUNCT
gujaf-287	383	33	and	and	CCONJ
gujaf-287	383	34	a	a	DET
gujaf-287	383	35	competitive	competitive	ADJ
gujaf-287	383	36	edge	edge	NOUN
gujaf-287	383	37	in	in	ADP
gujaf-287	383	38	the	the	DET
gujaf-287	383	39	market	market	NOUN
gujaf-287	383	40	.	.	PUNCT
gujaf-287	384	1	overall	overall	ADV
gujaf-287	384	2	,	,	PUNCT
gujaf-287	384	3	the	the	DET
gujaf-287	384	4	research	research	NOUN
gujaf-287	384	5	highlights	highlight	VERB
gujaf-287	384	6	the	the	DET
gujaf-287	384	7	transformative	transformative	ADJ
gujaf-287	384	8	potential	potential	NOUN
gujaf-287	384	9	of	of	ADP
gujaf-287	384	10	esg	esg	PROPN
gujaf-287	384	11	investment	investment	NOUN
gujaf-287	384	12	in	in	ADP
gujaf-287	384	13	nigerian	nigerian	ADJ
gujaf-287	384	14	energy	energy	NOUN
gujaf-287	384	15	companies	company	NOUN
gujaf-287	384	16	,	,	PUNCT
gujaf-287	384	17	offering	offer	VERB
gujaf-287	384	18	insights	insight	NOUN
gujaf-287	384	19	that	that	PRON
gujaf-287	384	20	can	can	AUX
gujaf-287	384	21	inform	inform	VERB
gujaf-287	384	22	strategic	strategic	ADJ
gujaf-287	384	23	decision	decision	NOUN
gujaf-287	384	24	-	-	PUNCT
gujaf-287	384	25	making	making	NOUN
gujaf-287	384	26	,	,	PUNCT
gujaf-287	384	27	policy	policy	NOUN
gujaf-287	384	28	formulation	formulation	NOUN
gujaf-287	384	29	,	,	PUNCT
gujaf-287	384	30	and	and	CCONJ
gujaf-287	384	31	industry	industry	NOUN
gujaf-287	384	32	practices	practice	NOUN
gujaf-287	384	33	.	.	PUNCT
gujaf-287	385	1	5	5	X
gujaf-287	385	2	.	.	X
gujaf-287	385	3	conclusion	conclusion	NOUN
gujaf-287	385	4	and	and	CCONJ
gujaf-287	385	5	recommendations	recommendation	NOUN
gujaf-287	385	6	the	the	DET
gujaf-287	385	7	study	study	NOUN
gujaf-287	385	8	's	's	PART
gujaf-287	385	9	statistical	statistical	ADJ
gujaf-287	385	10	findings	finding	NOUN
gujaf-287	385	11	indicate	indicate	VERB
gujaf-287	385	12	that	that	SCONJ
gujaf-287	385	13	environmental	environmental	ADJ
gujaf-287	385	14	investment	investment	NOUN
gujaf-287	385	15	practices	practice	NOUN
gujaf-287	385	16	have	have	VERB
gujaf-287	385	17	an	an	DET
gujaf-287	385	18	insignificant	insignificant	ADJ
gujaf-287	385	19	impact	impact	NOUN
gujaf-287	385	20	on	on	ADP
gujaf-287	385	21	the	the	DET
gujaf-287	385	22	return	return	NOUN
gujaf-287	385	23	on	on	ADP
gujaf-287	385	24	assets	asset	NOUN
gujaf-287	385	25	(	(	PUNCT
gujaf-287	385	26	roa	roa	NOUN
gujaf-287	385	27	)	)	PUNCT
gujaf-287	385	28	of	of	ADP
gujaf-287	385	29	nigerian	nigerian	ADJ
gujaf-287	385	30	energy	energy	NOUN
gujaf-287	385	31	companies	company	NOUN
gujaf-287	385	32	.	.	PUNCT
gujaf-287	386	1	however	however	ADV
gujaf-287	386	2	,	,	PUNCT
gujaf-287	386	3	social	social	ADJ
gujaf-287	386	4	investment	investment	NOUN
gujaf-287	386	5	practices	practice	NOUN
gujaf-287	386	6	show	show	VERB
gujaf-287	386	7	a	a	DET
gujaf-287	386	8	significant	significant	ADJ
gujaf-287	386	9	positive	positive	ADJ
gujaf-287	386	10	influence	influence	NOUN
gujaf-287	386	11	on	on	ADP
gujaf-287	386	12	roa	roa	PROPN
gujaf-287	386	13	enhancement	enhancement	NOUN
gujaf-287	386	14	,	,	PUNCT
gujaf-287	386	15	suggesting	suggest	VERB
gujaf-287	386	16	their	their	PRON
gujaf-287	386	17	prioritization	prioritization	NOUN
gujaf-287	386	18	.	.	PUNCT
gujaf-287	387	1	conversely	conversely	ADV
gujaf-287	387	2	,	,	PUNCT
gujaf-287	387	3	governance	governance	NOUN
gujaf-287	387	4	investment	investment	NOUN
gujaf-287	387	5	practices	practice	NOUN
gujaf-287	387	6	do	do	AUX
gujaf-287	387	7	not	not	PART
gujaf-287	387	8	significantly	significantly	ADV
gujaf-287	387	9	affect	affect	VERB
gujaf-287	387	10	the	the	DET
gujaf-287	387	11	roa	roa	NOUN
gujaf-287	387	12	of	of	ADP
gujaf-287	387	13	nigerian	nigerian	ADJ
gujaf-287	387	14	energy	energy	NOUN
gujaf-287	387	15	companies	company	NOUN
gujaf-287	387	16	.	.	PUNCT
gujaf-287	388	1	these	these	DET
gujaf-287	388	2	results	result	NOUN
gujaf-287	388	3	are	be	AUX
gujaf-287	388	4	consistent	consistent	ADJ
gujaf-287	388	5	with	with	ADP
gujaf-287	388	6	prior	prior	ADJ
gujaf-287	388	7	research	research	NOUN
gujaf-287	388	8	linking	link	VERB
gujaf-287	388	9	esg	esg	PROPN
gujaf-287	388	10	scores	score	NOUN
gujaf-287	388	11	to	to	ADP
gujaf-287	388	12	improved	improve	VERB
gujaf-287	388	13	financial	financial	ADJ
gujaf-287	388	14	performance	performance	NOUN
gujaf-287	388	15	(	(	PUNCT
gujaf-287	388	16	robinson	robinson	PROPN
gujaf-287	388	17	&	&	CCONJ
gujaf-287	388	18	williams	williams	PROPN
gujaf-287	388	19	,	,	PUNCT
gujaf-287	388	20	2020	2020	NUM
gujaf-287	388	21	;	;	PUNCT
gujaf-287	388	22	saygili	saygili	NOUN
gujaf-287	388	23	et	et	PROPN
gujaf-287	388	24	al	al	PROPN
gujaf-287	388	25	.	.	PROPN
gujaf-287	388	26	,	,	PUNCT
gujaf-287	388	27	2022	2022	NUM
gujaf-287	388	28	)	)	PUNCT
gujaf-287	388	29	,	,	PUNCT
gujaf-287	388	30	indicating	indicate	VERB
gujaf-287	388	31	that	that	SCONJ
gujaf-287	388	32	companies	company	NOUN
gujaf-287	388	33	effectively	effectively	ADV
gujaf-287	388	34	managing	manage	VERB
gujaf-287	388	35	their	their	PRON
gujaf-287	388	36	environmental	environmental	ADJ
gujaf-287	388	37	,	,	PUNCT
gujaf-287	388	38	social	social	ADJ
gujaf-287	388	39	,	,	PUNCT
gujaf-287	388	40	and	and	CCONJ
gujaf-287	388	41	governance	governance	NOUN
gujaf-287	388	42	aspects	aspect	NOUN
gujaf-287	388	43	tend	tend	VERB
gujaf-287	388	44	to	to	PART
gujaf-287	388	45	enhance	enhance	VERB
gujaf-287	388	46	their	their	PRON
gujaf-287	388	47	financial	financial	ADJ
gujaf-287	388	48	sustainability	sustainability	NOUN
gujaf-287	388	49	.	.	PUNCT
gujaf-287	389	1	however	however	ADV
gujaf-287	389	2	,	,	PUNCT
gujaf-287	389	3	gender	gender	NOUN
gujaf-287	389	4	diversity	diversity	NOUN
gujaf-287	389	5	can	can	AUX
gujaf-287	389	6	further	far	ADV
gujaf-287	389	7	strengthen	strengthen	VERB
gujaf-287	389	8	this	this	DET
gujaf-287	389	9	relationship	relationship	NOUN
gujaf-287	389	10	,	,	PUNCT
gujaf-287	389	11	as	as	SCONJ
gujaf-287	389	12	investors	investor	NOUN
gujaf-287	389	13	are	be	AUX
gujaf-287	389	14	advised	advise	VERB
gujaf-287	389	15	to	to	PART
gujaf-287	389	16	consider	consider	VERB
gujaf-287	389	17	non	non	ADJ
gujaf-287	389	18	-	-	ADJ
gujaf-287	389	19	financial	financial	ADJ
gujaf-287	389	20	aspects	aspect	NOUN
gujaf-287	389	21	like	like	ADP
gujaf-287	389	22	esg	esg	NOUN
gujaf-287	389	23	factors	factor	NOUN
gujaf-287	389	24	when	when	SCONJ
gujaf-287	389	25	making	make	VERB
gujaf-287	389	26	investment	investment	NOUN
gujaf-287	389	27	choices	choice	NOUN
gujaf-287	389	28	.	.	PUNCT
gujaf-287	390	1	company	company	NOUN
gujaf-287	390	2	management	management	NOUN
gujaf-287	390	3	should	should	AUX
gujaf-287	390	4	then	then	ADV
gujaf-287	390	5	shift	shift	VERB
gujaf-287	390	6	focus	focus	NOUN
gujaf-287	390	7	from	from	ADP
gujaf-287	390	8	profit	profit	NOUN
gujaf-287	390	9	-	-	PUNCT
gujaf-287	390	10	driven	drive	VERB
gujaf-287	390	11	motives	motive	NOUN
gujaf-287	390	12	to	to	PART
gujaf-287	390	13	incorporate	incorporate	VERB
gujaf-287	390	14	csr	csr	NOUN
gujaf-287	390	15	for	for	ADP
gujaf-287	390	16	sustainable	sustainable	ADJ
gujaf-287	390	17	,	,	PUNCT
gujaf-287	390	18	long	long	ADJ
gujaf-287	390	19	-	-	PUNCT
gujaf-287	390	20	term	term	NOUN
gujaf-287	390	21	profitability	profitability	NOUN
gujaf-287	390	22	and	and	CCONJ
gujaf-287	390	23	positive	positive	ADJ
gujaf-287	390	24	societal	societal	ADJ
gujaf-287	390	25	impact	impact	NOUN
gujaf-287	390	26	.	.	PUNCT
gujaf-287	391	1	this	this	PRON
gujaf-287	391	2	is	be	AUX
gujaf-287	391	3	true	true	ADJ
gujaf-287	391	4	,	,	PUNCT
gujaf-287	391	5	as	as	SCONJ
gujaf-287	391	6	enhanced	enhanced	ADJ
gujaf-287	391	7	esg	esg	NOUN
gujaf-287	391	8	performance	performance	NOUN
gujaf-287	391	9	can	can	AUX
gujaf-287	391	10	also	also	ADV
gujaf-287	391	11	lead	lead	VERB
gujaf-287	391	12	to	to	ADP
gujaf-287	391	13	international	international	ADJ
gujaf-287	391	14	recognition	recognition	NOUN
gujaf-287	391	15	and	and	CCONJ
gujaf-287	391	16	facilitate	facilitate	VERB
gujaf-287	391	17	international	international	ADJ
gujaf-287	391	18	expansion	expansion	NOUN
gujaf-287	391	19	.	.	PUNCT
gujaf-287	392	1	however	however	ADV
gujaf-287	392	2	,	,	PUNCT
gujaf-287	392	3	regulatory	regulatory	ADJ
gujaf-287	392	4	bodies	body	NOUN
gujaf-287	392	5	can	can	AUX
gujaf-287	392	6	promote	promote	VERB
gujaf-287	392	7	industry	industry	NOUN
gujaf-287	392	8	growth	growth	NOUN
gujaf-287	392	9	by	by	ADP
gujaf-287	392	10	encouraging	encourage	VERB
gujaf-287	392	11	esg	esg	PROPN
gujaf-287	392	12	development	development	NOUN
gujaf-287	392	13	.	.	PUNCT
gujaf-287	393	1	this	this	PRON
gujaf-287	393	2	is	be	AUX
gujaf-287	393	3	supported	support	VERB
gujaf-287	393	4	by	by	ADP
gujaf-287	393	5	romano	romano	NOUN
gujaf-287	393	6	et	et	PROPN
gujaf-287	393	7	al	al	PROPN
gujaf-287	393	8	.	.	PROPN
gujaf-287	393	9	's	's	PART
gujaf-287	393	10	(	(	PUNCT
gujaf-287	393	11	2020	2020	NUM
gujaf-287	393	12	)	)	PUNCT
gujaf-287	393	13	findings	finding	NOUN
gujaf-287	393	14	about	about	ADP
gujaf-287	393	15	the	the	DET
gujaf-287	393	16	s&p	s&p	PROPN
gujaf-287	393	17	500	500	NUM
gujaf-287	393	18	esg	esg	PROPN
gujaf-287	393	19	index	index	NOUN
gujaf-287	393	20	's	's	PART
gujaf-287	393	21	superior	superior	ADJ
gujaf-287	393	22	long	long	ADJ
gujaf-287	393	23	-	-	PUNCT
gujaf-287	393	24	term	term	NOUN
gujaf-287	393	25	returns	return	NOUN
gujaf-287	393	26	and	and	CCONJ
gujaf-287	393	27	lower	low	ADJ
gujaf-287	393	28	volatility	volatility	NOUN
gujaf-287	393	29	compared	compare	VERB
gujaf-287	393	30	to	to	ADP
gujaf-287	393	31	the	the	DET
gujaf-287	393	32	s&p	s&p	PROPN
gujaf-287	393	33	500	500	NUM
gujaf-287	393	34	index	index	NOUN
gujaf-287	393	35	,	,	PUNCT
gujaf-287	393	36	highlighting	highlight	VERB
gujaf-287	393	37	the	the	DET
gujaf-287	393	38	importance	importance	NOUN
gujaf-287	393	39	of	of	ADP
gujaf-287	393	40	esg	esg	PROPN
gujaf-287	393	41	disclosure	disclosure	NOUN
gujaf-287	393	42	in	in	ADP
gujaf-287	393	43	balancing	balance	VERB
gujaf-287	393	44	company	company	NOUN
gujaf-287	393	45	interests	interest	NOUN
gujaf-287	393	46	with	with	ADP
gujaf-287	393	47	external	external	ADJ
gujaf-287	393	48	stakeholders	stakeholder	NOUN
gujaf-287	393	49	'	'	PART
gujaf-287	393	50	needs	need	NOUN
gujaf-287	393	51	and	and	CCONJ
gujaf-287	393	52	fostering	foster	VERB
gujaf-287	393	53	a	a	DET
gujaf-287	393	54	stable	stable	ADJ
gujaf-287	393	55	evolution	evolution	NOUN
gujaf-287	393	56	of	of	ADP
gujaf-287	393	57	the	the	DET
gujaf-287	393	58	capital	capital	NOUN
gujaf-287	393	59	market	market	NOUN
gujaf-287	393	60	.	.	PUNCT
gujaf-287	394	1	the	the	DET
gujaf-287	394	2	specific	specific	ADJ
gujaf-287	394	3	recommendation	recommendation	NOUN
gujaf-287	394	4	is	be	AUX
gujaf-287	394	5	as	as	SCONJ
gujaf-287	394	6	follows	follow	VERB
gujaf-287	394	7	:	:	PUNCT
gujaf-287	395	1	i.	i.	PROPN
gujaf-287	395	2	esg	esg	PROPN
gujaf-287	395	3	integration	integration	PROPN
gujaf-287	395	4	:	:	PUNCT
gujaf-287	395	5	nigerian	nigerian	ADJ
gujaf-287	395	6	energy	energy	NOUN
gujaf-287	395	7	firms	firm	NOUN
gujaf-287	395	8	should	should	AUX
gujaf-287	395	9	proactively	proactively	ADV
gujaf-287	395	10	embed	embed	VERB
gujaf-287	395	11	esg	esg	NOUN
gujaf-287	395	12	factors	factor	NOUN
gujaf-287	395	13	into	into	ADP
gujaf-287	395	14	their	their	PRON
gujaf-287	395	15	corporate	corporate	ADJ
gujaf-287	395	16	strategies	strategy	NOUN
gujaf-287	395	17	.	.	PUNCT
gujaf-287	396	1	this	this	PRON
gujaf-287	396	2	involves	involve	VERB
gujaf-287	396	3	identifying	identify	VERB
gujaf-287	396	4	and	and	CCONJ
gujaf-287	396	5	managing	manage	VERB
gujaf-287	396	6	environmental	environmental	ADJ
gujaf-287	396	7	risks	risk	NOUN
gujaf-287	396	8	,	,	PUNCT
gujaf-287	396	9	engaging	engage	VERB
gujaf-287	396	10	with	with	ADP
gujaf-287	396	11	society	society	NOUN
gujaf-287	396	12	,	,	PUNCT
gujaf-287	396	13	and	and	CCONJ
gujaf-287	396	14	maintaining	maintain	VERB
gujaf-287	396	15	strong	strong	ADJ
gujaf-287	396	16	governance	governance	NOUN
gujaf-287	396	17	.	.	PUNCT
gujaf-287	397	1	doing	do	VERB
gujaf-287	397	2	so	so	ADV
gujaf-287	397	3	not	not	PART
gujaf-287	397	4	only	only	ADV
gujaf-287	397	5	mitigates	mitigate	VERB
gujaf-287	397	6	financial	financial	ADJ
gujaf-287	397	7	risks	risk	NOUN
gujaf-287	397	8	but	but	CCONJ
gujaf-287	397	9	also	also	ADV
gujaf-287	397	10	attracts	attract	VERB
gujaf-287	397	11	socially	socially	ADV
gujaf-287	397	12	responsible	responsible	ADJ
gujaf-287	397	13	investors	investor	NOUN
gujaf-287	397	14	.	.	PUNCT
gujaf-287	398	1	gusau	gusau	PROPN
gujaf-287	398	2	journal	journal	PROPN
gujaf-287	398	3	of	of	ADP
gujaf-287	398	4	accounting	accounting	NOUN
gujaf-287	398	5	and	and	CCONJ
gujaf-287	398	6	finance	finance	NOUN
gujaf-287	398	7	,	,	PUNCT
gujaf-287	398	8	vol	vol	NOUN
gujaf-287	398	9	.	.	PROPN
gujaf-287	398	10	5	5	NUM
gujaf-287	398	11	,	,	PUNCT
gujaf-287	398	12	issue	issue	NOUN
gujaf-287	398	13	1	1	NUM
gujaf-287	398	14	,	,	PUNCT
gujaf-287	398	15	april	april	PROPN
gujaf-287	398	16	,	,	PUNCT
gujaf-287	398	17	2024	2024	NUM
gujaf-287	398	18	302	302	NUM
gujaf-287	398	19	ii	ii	NOUN
gujaf-287	398	20	.	.	PUNCT
gujaf-287	399	1	disclosure	disclosure	NOUN
gujaf-287	399	2	and	and	CCONJ
gujaf-287	399	3	transparency	transparency	NOUN
gujaf-287	399	4	:	:	PUNCT
gujaf-287	399	5	companies	company	NOUN
gujaf-287	399	6	need	need	VERB
gujaf-287	399	7	to	to	PART
gujaf-287	399	8	enhance	enhance	VERB
gujaf-287	399	9	the	the	DET
gujaf-287	399	10	transparency	transparency	NOUN
gujaf-287	399	11	and	and	CCONJ
gujaf-287	399	12	accuracy	accuracy	NOUN
gujaf-287	399	13	of	of	ADP
gujaf-287	399	14	their	their	PRON
gujaf-287	399	15	esg	esg	NOUN
gujaf-287	399	16	disclosures	disclosure	NOUN
gujaf-287	399	17	.	.	PUNCT
gujaf-287	400	1	providing	provide	VERB
gujaf-287	400	2	reliable	reliable	ADJ
gujaf-287	400	3	information	information	NOUN
gujaf-287	400	4	about	about	ADP
gujaf-287	400	5	their	their	PRON
gujaf-287	400	6	esg	esg	NOUN
gujaf-287	400	7	practices	practice	NOUN
gujaf-287	400	8	can	can	AUX
gujaf-287	400	9	build	build	VERB
gujaf-287	400	10	investor	investor	NOUN
gujaf-287	400	11	trust	trust	NOUN
gujaf-287	400	12	,	,	PUNCT
gujaf-287	400	13	showcase	showcase	NOUN
gujaf-287	400	14	commitment	commitment	NOUN
gujaf-287	400	15	to	to	ADP
gujaf-287	400	16	sustainability	sustainability	NOUN
gujaf-287	400	17	,	,	PUNCT
gujaf-287	400	18	and	and	CCONJ
gujaf-287	400	19	potentially	potentially	ADV
gujaf-287	400	20	offer	offer	VERB
gujaf-287	400	21	a	a	DET
gujaf-287	400	22	competitive	competitive	ADJ
gujaf-287	400	23	edge	edge	NOUN
gujaf-287	400	24	.	.	PUNCT
gujaf-287	401	1	iii	iii	X
gujaf-287	401	2	.	.	PUNCT
gujaf-287	401	3	stakeholder	stakeholder	PROPN
gujaf-287	401	4	engagement	engagement	NOUN
gujaf-287	401	5	:	:	PUNCT
gujaf-287	401	6	active	active	ADJ
gujaf-287	401	7	engagement	engagement	NOUN
gujaf-287	401	8	with	with	ADP
gujaf-287	401	9	diverse	diverse	ADJ
gujaf-287	401	10	stakeholders	stakeholder	NOUN
gujaf-287	401	11	,	,	PUNCT
gujaf-287	401	12	including	include	VERB
gujaf-287	401	13	investors	investor	NOUN
gujaf-287	401	14	,	,	PUNCT
gujaf-287	401	15	communities	community	NOUN
gujaf-287	401	16	,	,	PUNCT
gujaf-287	401	17	regulators	regulator	NOUN
gujaf-287	401	18	,	,	PUNCT
gujaf-287	401	19	and	and	CCONJ
gujaf-287	401	20	ngos	ngo	NOUN
gujaf-287	401	21	,	,	PUNCT
gujaf-287	401	22	is	be	AUX
gujaf-287	401	23	crucial	crucial	ADJ
gujaf-287	401	24	.	.	PUNCT
gujaf-287	402	1	this	this	DET
gujaf-287	402	2	engagement	engagement	NOUN
gujaf-287	402	3	helps	helps	AUX
gujaf-287	402	4	identify	identify	VERB
gujaf-287	402	5	common	common	ADJ
gujaf-287	402	6	sustainability	sustainability	NOUN
gujaf-287	402	7	goals	goal	NOUN
gujaf-287	402	8	,	,	PUNCT
gujaf-287	402	9	fostering	foster	VERB
gujaf-287	402	10	partnerships	partnership	NOUN
gujaf-287	402	11	that	that	PRON
gujaf-287	402	12	benefit	benefit	VERB
gujaf-287	402	13	financial	financial	ADJ
gujaf-287	402	14	performance	performance	NOUN
gujaf-287	402	15	and	and	CCONJ
gujaf-287	402	16	broader	broad	ADJ
gujaf-287	402	17	societal	societal	ADJ
gujaf-287	402	18	interests	interest	NOUN
gujaf-287	402	19	.	.	PUNCT
gujaf-287	403	1	iv	iv	X
gujaf-287	403	2	.	.	PUNCT
gujaf-287	403	3	risk	risk	NOUN
gujaf-287	403	4	management	management	NOUN
gujaf-287	403	5	:	:	PUNCT
gujaf-287	403	6	companies	company	NOUN
gujaf-287	403	7	should	should	AUX
gujaf-287	403	8	assess	assess	VERB
gujaf-287	403	9	their	their	PRON
gujaf-287	403	10	vulnerabilities	vulnerability	NOUN
gujaf-287	403	11	to	to	PART
gujaf-287	403	12	esgrelated	esgrelated	VERB
gujaf-287	403	13	risks	risk	NOUN
gujaf-287	403	14	like	like	ADP
gujaf-287	403	15	regulatory	regulatory	ADJ
gujaf-287	403	16	changes	change	NOUN
gujaf-287	403	17	and	and	CCONJ
gujaf-287	403	18	reputational	reputational	ADJ
gujaf-287	403	19	challenges	challenge	NOUN
gujaf-287	403	20	.	.	PUNCT
gujaf-287	404	1	developing	develop	VERB
gujaf-287	404	2	robust	robust	ADJ
gujaf-287	404	3	risk	risk	NOUN
gujaf-287	404	4	-	-	PUNCT
gujaf-287	404	5	management	management	NOUN
gujaf-287	404	6	strategies	strategy	NOUN
gujaf-287	404	7	enhances	enhance	VERB
gujaf-287	404	8	resilience	resilience	NOUN
gujaf-287	404	9	and	and	CCONJ
gujaf-287	404	10	ensures	ensure	VERB
gujaf-287	404	11	long	long	ADJ
gujaf-287	404	12	-	-	PUNCT
gujaf-287	404	13	term	term	NOUN
gujaf-287	404	14	financial	financial	ADJ
gujaf-287	404	15	stability	stability	NOUN
gujaf-287	404	16	.	.	PUNCT
gujaf-287	405	1	v.	v.	ADP
gujaf-287	405	2	collaboration	collaboration	NOUN
gujaf-287	405	3	with	with	ADP
gujaf-287	405	4	policymakers	policymaker	NOUN
gujaf-287	405	5	:	:	PUNCT
gujaf-287	405	6	policymakers	policymaker	NOUN
gujaf-287	405	7	should	should	AUX
gujaf-287	405	8	collaborate	collaborate	VERB
gujaf-287	405	9	with	with	ADP
gujaf-287	405	10	the	the	DET
gujaf-287	405	11	energy	energy	NOUN
gujaf-287	405	12	sector	sector	NOUN
gujaf-287	405	13	to	to	PART
gujaf-287	405	14	promote	promote	VERB
gujaf-287	405	15	esg	esg	NOUN
gujaf-287	405	16	integration	integration	NOUN
gujaf-287	405	17	.	.	PUNCT
gujaf-287	406	1	this	this	PRON
gujaf-287	406	2	can	can	AUX
gujaf-287	406	3	involve	involve	VERB
gujaf-287	406	4	offering	offer	VERB
gujaf-287	406	5	incentives	incentive	NOUN
gujaf-287	406	6	for	for	ADP
gujaf-287	406	7	sustainable	sustainable	ADJ
gujaf-287	406	8	practices	practice	NOUN
gujaf-287	406	9	,	,	PUNCT
gujaf-287	406	10	setting	set	VERB
gujaf-287	406	11	clearer	clear	ADJ
gujaf-287	406	12	reporting	reporting	NOUN
gujaf-287	406	13	standards	standard	NOUN
gujaf-287	406	14	,	,	PUNCT
gujaf-287	406	15	and	and	CCONJ
gujaf-287	406	16	encouraging	encourage	VERB
gujaf-287	406	17	green	green	ADJ
gujaf-287	406	18	technology	technology	NOUN
gujaf-287	406	19	adoption	adoption	NOUN
gujaf-287	406	20	.	.	PUNCT
gujaf-287	407	1	such	such	ADJ
gujaf-287	407	2	collaboration	collaboration	NOUN
gujaf-287	407	3	strengthens	strengthen	VERB
gujaf-287	407	4	the	the	DET
gujaf-287	407	5	positive	positive	ADJ
gujaf-287	407	6	impact	impact	NOUN
gujaf-287	407	7	of	of	ADP
gujaf-287	407	8	esg	esg	PROPN
gujaf-287	407	9	investing	invest	VERB
gujaf-287	407	10	on	on	ADP
gujaf-287	407	11	financial	financial	ADJ
gujaf-287	407	12	performance	performance	NOUN
gujaf-287	407	13	and	and	CCONJ
gujaf-287	407	14	national	national	ADJ
gujaf-287	407	15	sustainability	sustainability	NOUN
gujaf-287	407	16	goals	goal	NOUN
gujaf-287	407	17	.	.	PUNCT
gujaf-287	408	1	research	research	NOUN
gujaf-287	408	2	limitation	limitation	NOUN
gujaf-287	408	3	and	and	CCONJ
gujaf-287	408	4	further	further	ADJ
gujaf-287	408	5	research	research	NOUN
gujaf-287	408	6	areas	area	NOUN
gujaf-287	408	7	despite	despite	SCONJ
gujaf-287	408	8	the	the	DET
gujaf-287	408	9	significant	significant	ADJ
gujaf-287	408	10	contribution	contribution	NOUN
gujaf-287	408	11	of	of	ADP
gujaf-287	408	12	the	the	DET
gujaf-287	408	13	research	research	NOUN
gujaf-287	408	14	,	,	PUNCT
gujaf-287	408	15	it	it	PRON
gujaf-287	408	16	suffers	suffer	VERB
gujaf-287	408	17	from	from	ADP
gujaf-287	408	18	several	several	ADJ
gujaf-287	408	19	limitations	limitation	NOUN
gujaf-287	408	20	.	.	PUNCT
gujaf-287	409	1	firstly	firstly	ADV
gujaf-287	409	2	,	,	PUNCT
gujaf-287	409	3	its	its	PRON
gujaf-287	409	4	narrow	narrow	ADJ
gujaf-287	409	5	focus	focus	NOUN
gujaf-287	409	6	solely	solely	ADV
gujaf-287	409	7	on	on	ADP
gujaf-287	409	8	the	the	DET
gujaf-287	409	9	nigerian	nigerian	ADJ
gujaf-287	409	10	energy	energy	NOUN
gujaf-287	409	11	sector	sector	NOUN
gujaf-287	409	12	may	may	AUX
gujaf-287	409	13	restrict	restrict	VERB
gujaf-287	409	14	the	the	DET
gujaf-287	409	15	applicability	applicability	NOUN
gujaf-287	409	16	of	of	ADP
gujaf-287	409	17	its	its	PRON
gujaf-287	409	18	findings	finding	NOUN
gujaf-287	409	19	to	to	ADP
gujaf-287	409	20	other	other	ADJ
gujaf-287	409	21	industries	industry	NOUN
gujaf-287	409	22	or	or	CCONJ
gujaf-287	409	23	regions	region	NOUN
gujaf-287	409	24	.	.	PUNCT
gujaf-287	410	1	the	the	DET
gujaf-287	410	2	everchanging	everchange	VERB
gujaf-287	410	3	nature	nature	NOUN
gujaf-287	410	4	of	of	ADP
gujaf-287	410	5	financial	financial	ADJ
gujaf-287	410	6	markets	market	NOUN
gujaf-287	410	7	and	and	CCONJ
gujaf-287	410	8	esg	esg	NOUN
gujaf-287	410	9	considerations	consideration	NOUN
gujaf-287	410	10	introduces	introduce	VERB
gujaf-287	410	11	the	the	DET
gujaf-287	410	12	possibility	possibility	NOUN
gujaf-287	410	13	of	of	ADP
gujaf-287	410	14	post	post	ADJ
gujaf-287	410	15	-	-	ADJ
gujaf-287	410	16	study	study	ADJ
gujaf-287	410	17	changes	change	NOUN
gujaf-287	410	18	that	that	PRON
gujaf-287	410	19	could	could	AUX
gujaf-287	410	20	impact	impact	VERB
gujaf-287	410	21	the	the	DET
gujaf-287	410	22	relevance	relevance	NOUN
gujaf-287	410	23	of	of	ADP
gujaf-287	410	24	the	the	DET
gujaf-287	410	25	results	result	NOUN
gujaf-287	410	26	.	.	PUNCT
gujaf-287	411	1	methodologically	methodologically	ADV
gujaf-287	411	2	,	,	PUNCT
gujaf-287	411	3	challenges	challenge	NOUN
gujaf-287	411	4	arise	arise	VERB
gujaf-287	411	5	from	from	ADP
gujaf-287	411	6	data	datum	NOUN
gujaf-287	411	7	availability	availability	NOUN
gujaf-287	411	8	and	and	CCONJ
gujaf-287	411	9	quality	quality	NOUN
gujaf-287	411	10	,	,	PUNCT
gujaf-287	411	11	particularly	particularly	ADV
gujaf-287	411	12	concerning	concern	VERB
gujaf-287	411	13	historical	historical	ADJ
gujaf-287	411	14	esg	esg	NOUN
gujaf-287	411	15	and	and	CCONJ
gujaf-287	411	16	financial	financial	ADJ
gujaf-287	411	17	data	datum	NOUN
gujaf-287	411	18	for	for	ADP
gujaf-287	411	19	nigerian	nigerian	ADJ
gujaf-287	411	20	energy	energy	NOUN
gujaf-287	411	21	companies	company	NOUN
gujaf-287	411	22	,	,	PUNCT
gujaf-287	411	23	which	which	PRON
gujaf-287	411	24	could	could	AUX
gujaf-287	411	25	lead	lead	VERB
gujaf-287	411	26	to	to	ADP
gujaf-287	411	27	incomplete	incomplete	ADJ
gujaf-287	411	28	or	or	CCONJ
gujaf-287	411	29	biased	biased	ADJ
gujaf-287	411	30	analyses	analysis	NOUN
gujaf-287	411	31	.	.	PUNCT
gujaf-287	412	1	moreover	moreover	ADV
gujaf-287	412	2	,	,	PUNCT
gujaf-287	412	3	quantifying	quantify	VERB
gujaf-287	412	4	the	the	DET
gujaf-287	412	5	causal	causal	ADJ
gujaf-287	412	6	relationship	relationship	NOUN
gujaf-287	412	7	between	between	ADP
gujaf-287	412	8	esg	esg	PROPN
gujaf-287	412	9	factors	factor	NOUN
gujaf-287	412	10	and	and	CCONJ
gujaf-287	412	11	financial	financial	ADJ
gujaf-287	412	12	performance	performance	NOUN
gujaf-287	412	13	is	be	AUX
gujaf-287	412	14	complex	complex	ADJ
gujaf-287	412	15	,	,	PUNCT
gujaf-287	412	16	given	give	VERB
gujaf-287	412	17	the	the	DET
gujaf-287	412	18	presence	presence	NOUN
gujaf-287	412	19	of	of	ADP
gujaf-287	412	20	confounding	confound	VERB
gujaf-287	412	21	variables	variable	NOUN
gujaf-287	412	22	and	and	CCONJ
gujaf-287	412	23	external	external	ADJ
gujaf-287	412	24	market	market	NOUN
gujaf-287	412	25	influences	influence	NOUN
gujaf-287	412	26	beyond	beyond	ADP
gujaf-287	412	27	the	the	DET
gujaf-287	412	28	study	study	NOUN
gujaf-287	412	29	's	's	PART
gujaf-287	412	30	control	control	NOUN
gujaf-287	412	31	.	.	PUNCT
gujaf-287	413	1	sampling	sample	VERB
gujaf-287	413	2	bias	bias	NOUN
gujaf-287	413	3	may	may	AUX
gujaf-287	413	4	also	also	ADV
gujaf-287	413	5	be	be	AUX
gujaf-287	413	6	a	a	DET
gujaf-287	413	7	concern	concern	NOUN
gujaf-287	413	8	due	due	ADP
gujaf-287	413	9	to	to	ADP
gujaf-287	413	10	the	the	DET
gujaf-287	413	11	specific	specific	ADJ
gujaf-287	413	12	selection	selection	NOUN
gujaf-287	413	13	of	of	ADP
gujaf-287	413	14	companies	company	NOUN
gujaf-287	413	15	,	,	PUNCT
gujaf-287	413	16	potentially	potentially	ADV
gujaf-287	413	17	excluding	exclude	VERB
gujaf-287	413	18	smaller	small	ADJ
gujaf-287	413	19	firms	firm	NOUN
gujaf-287	413	20	or	or	CCONJ
gujaf-287	413	21	those	those	PRON
gujaf-287	413	22	with	with	ADP
gujaf-287	413	23	different	different	ADJ
gujaf-287	413	24	esg	esg	NOUN
gujaf-287	413	25	profiles	profile	NOUN
gujaf-287	413	26	.	.	PUNCT
gujaf-287	414	1	additionally	additionally	ADV
gujaf-287	414	2	,	,	PUNCT
gujaf-287	414	3	reliance	reliance	NOUN
gujaf-287	414	4	on	on	ADP
gujaf-287	414	5	self	self	NOUN
gujaf-287	414	6	-	-	PUNCT
gujaf-287	414	7	reported	report	VERB
gujaf-287	414	8	esg	esg	PROPN
gujaf-287	414	9	data	datum	NOUN
gujaf-287	414	10	from	from	ADP
gujaf-287	414	11	companies	company	NOUN
gujaf-287	414	12	could	could	AUX
gujaf-287	414	13	introduce	introduce	VERB
gujaf-287	414	14	reporting	reporting	NOUN
gujaf-287	414	15	biases	bias	NOUN
gujaf-287	414	16	and	and	CCONJ
gujaf-287	414	17	a	a	DET
gujaf-287	414	18	lack	lack	NOUN
gujaf-287	414	19	of	of	ADP
gujaf-287	414	20	standardization	standardization	NOUN
gujaf-287	414	21	,	,	PUNCT
gujaf-287	414	22	affecting	affect	VERB
gujaf-287	414	23	result	result	NOUN
gujaf-287	414	24	accuracy	accuracy	NOUN
gujaf-287	414	25	.	.	PUNCT
gujaf-287	415	1	the	the	DET
gujaf-287	415	2	study	study	NOUN
gujaf-287	415	3	's	's	PART
gujaf-287	415	4	focus	focus	NOUN
gujaf-287	415	5	on	on	ADP
gujaf-287	415	6	quantitative	quantitative	ADJ
gujaf-287	415	7	techniques	technique	NOUN
gujaf-287	415	8	might	might	AUX
gujaf-287	415	9	overlook	overlook	VERB
gujaf-287	415	10	qualitative	qualitative	ADJ
gujaf-287	415	11	insights	insight	NOUN
gujaf-287	415	12	that	that	PRON
gujaf-287	415	13	could	could	AUX
gujaf-287	415	14	offer	offer	VERB
gujaf-287	415	15	a	a	DET
gujaf-287	415	16	deeper	deep	ADJ
gujaf-287	415	17	understanding	understanding	NOUN
gujaf-287	415	18	of	of	ADP
gujaf-287	415	19	the	the	DET
gujaf-287	415	20	subject	subject	NOUN
gujaf-287	415	21	.	.	PUNCT
gujaf-287	416	1	lastly	lastly	ADV
gujaf-287	416	2	,	,	PUNCT
gujaf-287	416	3	the	the	DET
gujaf-287	416	4	temporal	temporal	ADJ
gujaf-287	416	5	scope	scope	NOUN
gujaf-287	416	6	of	of	ADP
gujaf-287	416	7	the	the	DET
gujaf-287	416	8	study	study	NOUN
gujaf-287	416	9	may	may	AUX
gujaf-287	416	10	not	not	PART
gujaf-287	416	11	fully	fully	ADV
gujaf-287	416	12	capture	capture	VERB
gujaf-287	416	13	the	the	DET
gujaf-287	416	14	long	long	ADJ
gujaf-287	416	15	-	-	PUNCT
gujaf-287	416	16	term	term	NOUN
gujaf-287	416	17	effects	effect	NOUN
gujaf-287	416	18	of	of	ADP
gujaf-287	416	19	esg	esg	PROPN
gujaf-287	416	20	initiatives	initiative	NOUN
gujaf-287	416	21	on	on	ADP
gujaf-287	416	22	financial	financial	ADJ
gujaf-287	416	23	performance	performance	NOUN
gujaf-287	416	24	,	,	PUNCT
gujaf-287	416	25	as	as	SCONJ
gujaf-287	416	26	these	these	DET
gujaf-287	416	27	impacts	impact	NOUN
gujaf-287	416	28	may	may	AUX
gujaf-287	416	29	take	take	VERB
gujaf-287	416	30	years	year	NOUN
gujaf-287	416	31	to	to	PART
gujaf-287	416	32	manifest	manifest	VERB
gujaf-287	416	33	fully	fully	ADV
gujaf-287	416	34	.	.	PUNCT
gujaf-287	417	1	despite	despite	SCONJ
gujaf-287	417	2	these	these	DET
gujaf-287	417	3	limitations	limitation	NOUN
gujaf-287	417	4	,	,	PUNCT
gujaf-287	417	5	the	the	DET
gujaf-287	417	6	study	study	NOUN
gujaf-287	417	7	aims	aim	VERB
gujaf-287	417	8	to	to	PART
gujaf-287	417	9	provide	provide	VERB
gujaf-287	417	10	valuable	valuable	ADJ
gujaf-287	417	11	insights	insight	NOUN
gujaf-287	417	12	into	into	ADP
gujaf-287	417	13	the	the	DET
gujaf-287	417	14	complex	complex	ADJ
gujaf-287	417	15	gusau	gusau	ADJ
gujaf-287	417	16	journal	journal	NOUN
gujaf-287	417	17	of	of	ADP
gujaf-287	417	18	accounting	accounting	NOUN
gujaf-287	417	19	and	and	CCONJ
gujaf-287	417	20	finance	finance	NOUN
gujaf-287	417	21	,	,	PUNCT
gujaf-287	417	22	vol	vol	NOUN
gujaf-287	417	23	.	.	PROPN
gujaf-287	417	24	5	5	NUM
gujaf-287	417	25	,	,	PUNCT
gujaf-287	417	26	issue	issue	NOUN
gujaf-287	417	27	1	1	NUM
gujaf-287	417	28	,	,	PUNCT
gujaf-287	417	29	april	april	PROPN
gujaf-287	417	30	,	,	PUNCT
gujaf-287	417	31	2024	2024	NUM
gujaf-287	417	32	303	303	NUM
gujaf-287	417	33	relationship	relationship	NOUN
gujaf-287	417	34	between	between	ADP
gujaf-287	417	35	esg	esg	PROPN
gujaf-287	417	36	investing	investing	NOUN
gujaf-287	417	37	and	and	CCONJ
gujaf-287	417	38	financial	financial	ADJ
gujaf-287	417	39	performance	performance	NOUN
gujaf-287	417	40	in	in	ADP
gujaf-287	417	41	nigerian	nigerian	ADJ
gujaf-287	417	42	energy	energy	NOUN
gujaf-287	417	43	companies	company	NOUN
gujaf-287	417	44	.	.	PUNCT
gujaf-287	418	1	consequently	consequently	ADV
gujaf-287	418	2	,	,	PUNCT
gujaf-287	418	3	further	further	ADJ
gujaf-287	418	4	research	research	NOUN
gujaf-287	418	5	should	should	AUX
gujaf-287	418	6	focus	focus	VERB
gujaf-287	418	7	on	on	ADP
gujaf-287	418	8	expanding	expand	VERB
gujaf-287	418	9	the	the	DET
gujaf-287	418	10	analytical	analytical	ADJ
gujaf-287	418	11	scope	scope	NOUN
gujaf-287	418	12	beyond	beyond	ADP
gujaf-287	418	13	nigeria	nigeria	PRON
gujaf-287	418	14	to	to	PART
gujaf-287	418	15	include	include	VERB
gujaf-287	418	16	both	both	DET
gujaf-287	418	17	emerging	emerge	VERB
gujaf-287	418	18	and	and	CCONJ
gujaf-287	418	19	developed	developed	ADJ
gujaf-287	418	20	economies	economy	NOUN
gujaf-287	418	21	,	,	PUNCT
gujaf-287	418	22	which	which	PRON
gujaf-287	418	23	can	can	AUX
gujaf-287	418	24	enrich	enrich	VERB
gujaf-287	418	25	the	the	DET
gujaf-287	418	26	understanding	understanding	NOUN
gujaf-287	418	27	of	of	ADP
gujaf-287	418	28	the	the	DET
gujaf-287	418	29	broad	broad	ADJ
gujaf-287	418	30	applicability	applicability	NOUN
gujaf-287	418	31	of	of	ADP
gujaf-287	418	32	the	the	DET
gujaf-287	418	33	study	study	NOUN
gujaf-287	418	34	's	's	PART
gujaf-287	418	35	conclusions	conclusion	NOUN
gujaf-287	418	36	.	.	PUNCT
gujaf-287	419	1	comparative	comparative	ADJ
gujaf-287	419	2	studies	study	NOUN
gujaf-287	419	3	across	across	ADP
gujaf-287	419	4	diverse	diverse	ADJ
gujaf-287	419	5	countries	country	NOUN
gujaf-287	419	6	could	could	AUX
gujaf-287	419	7	reveal	reveal	VERB
gujaf-287	419	8	variations	variation	NOUN
gujaf-287	419	9	in	in	ADP
gujaf-287	419	10	how	how	SCONJ
gujaf-287	419	11	esg	esg	NOUN
gujaf-287	419	12	practices	practice	NOUN
gujaf-287	419	13	influence	influence	VERB
gujaf-287	419	14	financial	financial	ADJ
gujaf-287	419	15	performance	performance	NOUN
gujaf-287	419	16	due	due	ADP
gujaf-287	419	17	to	to	ADP
gujaf-287	419	18	differing	differ	VERB
gujaf-287	419	19	regulatory	regulatory	ADJ
gujaf-287	419	20	environments	environment	NOUN
gujaf-287	419	21	,	,	PUNCT
gujaf-287	419	22	market	market	NOUN
gujaf-287	419	23	conditions	condition	NOUN
gujaf-287	419	24	,	,	PUNCT
gujaf-287	419	25	and	and	CCONJ
gujaf-287	419	26	socio	socio	NOUN
gujaf-287	419	27	-	-	PUNCT
gujaf-287	419	28	economic	economic	ADJ
gujaf-287	419	29	contexts	contexts	NOUN
gujaf-287	419	30	.	.	PUNCT
gujaf-287	420	1	while	while	SCONJ
gujaf-287	420	2	this	this	DET
gujaf-287	420	3	study	study	NOUN
gujaf-287	420	4	uses	use	VERB
gujaf-287	420	5	a	a	DET
gujaf-287	420	6	single	single	ADJ
gujaf-287	420	7	esg	esg	PROPN
gujaf-287	420	8	score	score	NOUN
gujaf-287	420	9	variable	variable	NOUN
gujaf-287	420	10	,	,	PUNCT
gujaf-287	420	11	future	future	ADJ
gujaf-287	420	12	research	research	NOUN
gujaf-287	420	13	could	could	AUX
gujaf-287	420	14	delve	delve	VERB
gujaf-287	420	15	into	into	ADP
gujaf-287	420	16	the	the	DET
gujaf-287	420	17	breakdown	breakdown	NOUN
gujaf-287	420	18	of	of	ADP
gujaf-287	420	19	scores	score	NOUN
gujaf-287	420	20	across	across	ADP
gujaf-287	420	21	environmental	environmental	ADJ
gujaf-287	420	22	,	,	PUNCT
gujaf-287	420	23	social	social	ADJ
gujaf-287	420	24	,	,	PUNCT
gujaf-287	420	25	and	and	CCONJ
gujaf-287	420	26	governance	governance	NOUN
gujaf-287	420	27	dimensions	dimension	NOUN
gujaf-287	420	28	,	,	PUNCT
gujaf-287	420	29	necessitating	necessitate	VERB
gujaf-287	420	30	further	further	ADJ
gujaf-287	420	31	exploration	exploration	NOUN
gujaf-287	420	32	.	.	PUNCT
gujaf-287	421	1	additionally	additionally	ADV
gujaf-287	421	2	,	,	PUNCT
gujaf-287	421	3	the	the	DET
gujaf-287	421	4	exclusive	exclusive	ADJ
gujaf-287	421	5	reliance	reliance	NOUN
gujaf-287	421	6	on	on	ADP
gujaf-287	421	7	return	return	NOUN
gujaf-287	421	8	on	on	ADP
gujaf-287	421	9	assets	asset	NOUN
gujaf-287	421	10	as	as	ADP
gujaf-287	421	11	a	a	DET
gujaf-287	421	12	measure	measure	NOUN
gujaf-287	421	13	of	of	ADP
gujaf-287	421	14	corporate	corporate	ADJ
gujaf-287	421	15	financial	financial	ADJ
gujaf-287	421	16	performance	performance	NOUN
gujaf-287	421	17	in	in	ADP
gujaf-287	421	18	this	this	DET
gujaf-287	421	19	study	study	NOUN
gujaf-287	421	20	suggests	suggest	VERB
gujaf-287	421	21	the	the	DET
gujaf-287	421	22	potential	potential	NOUN
gujaf-287	421	23	for	for	ADP
gujaf-287	421	24	future	future	ADJ
gujaf-287	421	25	studies	study	NOUN
gujaf-287	421	26	to	to	PART
gujaf-287	421	27	introduce	introduce	VERB
gujaf-287	421	28	additional	additional	ADJ
gujaf-287	421	29	performance	performance	NOUN
gujaf-287	421	30	indicators	indicator	NOUN
gujaf-287	421	31	for	for	ADP
gujaf-287	421	32	a	a	DET
gujaf-287	421	33	more	more	ADV
gujaf-287	421	34	comprehensive	comprehensive	ADJ
gujaf-287	421	35	analysis	analysis	NOUN
gujaf-287	421	36	.	.	PUNCT
gujaf-287	422	1	moreover	moreover	ADV
gujaf-287	422	2	,	,	PUNCT
gujaf-287	422	3	the	the	DET
gujaf-287	422	4	focus	focus	NOUN
gujaf-287	422	5	solely	solely	ADV
gujaf-287	422	6	on	on	ADP
gujaf-287	422	7	nigerian	nigerian	ADJ
gujaf-287	422	8	energy	energy	NOUN
gujaf-287	422	9	companies	company	NOUN
gujaf-287	422	10	in	in	ADP
gujaf-287	422	11	the	the	DET
gujaf-287	422	12	current	current	ADJ
gujaf-287	422	13	study	study	NOUN
gujaf-287	422	14	may	may	AUX
gujaf-287	422	15	limit	limit	VERB
gujaf-287	422	16	the	the	DET
gujaf-287	422	17	generalizability	generalizability	NOUN
gujaf-287	422	18	of	of	ADP
gujaf-287	422	19	the	the	DET
gujaf-287	422	20	findings	finding	NOUN
gujaf-287	422	21	,	,	PUNCT
gujaf-287	422	22	highlighting	highlight	VERB
gujaf-287	422	23	the	the	DET
gujaf-287	422	24	need	need	NOUN
gujaf-287	422	25	for	for	SCONJ
gujaf-287	422	26	future	future	ADJ
gujaf-287	422	27	researchers	researcher	NOUN
gujaf-287	422	28	to	to	PART
gujaf-287	422	29	broaden	broaden	VERB
gujaf-287	422	30	the	the	DET
gujaf-287	422	31	sample	sample	NOUN
gujaf-287	422	32	for	for	ADP
gujaf-287	422	33	better	well	ADJ
gujaf-287	422	34	representativeness	representativeness	NOUN
gujaf-287	422	35	.	.	PUNCT
gujaf-287	423	1	lastly	lastly	ADV
gujaf-287	423	2	,	,	PUNCT
gujaf-287	423	3	the	the	DET
gujaf-287	423	4	study	study	NOUN
gujaf-287	423	5	's	's	PART
gujaf-287	423	6	timeframe	timeframe	NOUN
gujaf-287	423	7	constraint	constraint	NOUN
gujaf-287	423	8	implies	imply	VERB
gujaf-287	423	9	a	a	DET
gujaf-287	423	10	potential	potential	NOUN
gujaf-287	423	11	for	for	ADP
gujaf-287	423	12	future	future	ADJ
gujaf-287	423	13	longitudinal	longitudinal	ADJ
gujaf-287	423	14	analyses	analysis	NOUN
gujaf-287	423	15	to	to	PART
gujaf-287	423	16	uncover	uncover	VERB
gujaf-287	423	17	trends	trend	NOUN
gujaf-287	423	18	,	,	PUNCT
gujaf-287	423	19	patterns	pattern	NOUN
gujaf-287	423	20	,	,	PUNCT
gujaf-287	423	21	and	and	CCONJ
gujaf-287	423	22	shifts	shift	NOUN
gujaf-287	423	23	in	in	ADP
gujaf-287	423	24	the	the	DET
gujaf-287	423	25	relationship	relationship	NOUN
gujaf-287	423	26	between	between	ADP
gujaf-287	423	27	esg	esg	PROPN
gujaf-287	423	28	practices	practice	NOUN
gujaf-287	423	29	and	and	CCONJ
gujaf-287	423	30	financial	financial	ADJ
gujaf-287	423	31	performance	performance	NOUN
gujaf-287	423	32	over	over	ADP
gujaf-287	423	33	an	an	DET
gujaf-287	423	34	extended	extended	ADJ
gujaf-287	423	35	period	period	NOUN
gujaf-287	423	36	,	,	PUNCT
gujaf-287	423	37	potentially	potentially	ADV
gujaf-287	423	38	revealing	reveal	VERB
gujaf-287	423	39	delayed	delay	VERB
gujaf-287	423	40	impacts	impact	NOUN
gujaf-287	423	41	of	of	ADP
gujaf-287	423	42	incorporating	incorporate	VERB
gujaf-287	423	43	esg	esg	NOUN
gujaf-287	423	44	considerations	consideration	NOUN
gujaf-287	423	45	on	on	ADP
gujaf-287	423	46	financial	financial	ADJ
gujaf-287	423	47	outcomes	outcome	NOUN
gujaf-287	423	48	.	.	PUNCT
gujaf-287	424	1	references	reference	NOUN
gujaf-287	424	2	abdi	abdi	PROPN
gujaf-287	424	3	,	,	PUNCT
gujaf-287	424	4	y.	y.	PROPN
gujaf-287	424	5	,	,	PUNCT
gujaf-287	424	6	li	li	PROPN
gujaf-287	424	7	,	,	PUNCT
gujaf-287	424	8	x.	x.	NOUN
gujaf-287	424	9	,	,	PUNCT
gujaf-287	424	10	&	&	CCONJ
gujaf-287	425	1	càmara	càmara	PROPN
gujaf-287	425	2	-	-	PUNCT
gujaf-287	425	3	turull	turull	NOUN
gujaf-287	425	4	,	,	PUNCT
gujaf-287	425	5	x.	x.	NOUN
gujaf-287	425	6	(	(	PUNCT
gujaf-287	425	7	2022	2022	NUM
gujaf-287	425	8	)	)	PUNCT
gujaf-287	425	9	.	.	PUNCT
gujaf-287	426	1	exploring	explore	VERB
gujaf-287	426	2	the	the	DET
gujaf-287	426	3	impact	impact	NOUN
gujaf-287	426	4	of	of	ADP
gujaf-287	426	5	sustainability	sustainability	NOUN
gujaf-287	426	6	(	(	PUNCT
gujaf-287	426	7	esg	esg	NOUN
gujaf-287	426	8	)	)	PUNCT
gujaf-287	426	9	disclosure	disclosure	NOUN
gujaf-287	426	10	on	on	ADP
gujaf-287	426	11	firm	firm	ADJ
gujaf-287	426	12	value	value	NOUN
gujaf-287	426	13	and	and	CCONJ
gujaf-287	426	14	financial	financial	ADJ
gujaf-287	426	15	performance	performance	NOUN
gujaf-287	426	16	(	(	PUNCT
gujaf-287	426	17	fp	fp	X
gujaf-287	426	18	)	)	PUNCT
gujaf-287	426	19	in	in	ADP
gujaf-287	426	20	airline	airline	NOUN
gujaf-287	426	21	industry	industry	NOUN
gujaf-287	426	22	:	:	PUNCT
gujaf-287	426	23	the	the	DET
gujaf-287	426	24	moderating	moderate	VERB
gujaf-287	426	25	role	role	NOUN
gujaf-287	426	26	of	of	ADP
gujaf-287	426	27	size	size	NOUN
gujaf-287	426	28	and	and	CCONJ
gujaf-287	426	29	age	age	NOUN
gujaf-287	426	30	.	.	PUNCT
gujaf-287	427	1	environment	environment	NOUN
gujaf-287	427	2	,	,	PUNCT
gujaf-287	427	3	development	development	NOUN
gujaf-287	427	4	and	and	CCONJ
gujaf-287	427	5	sustainability	sustainability	NOUN
gujaf-287	427	6	,	,	PUNCT
gujaf-287	427	7	24(4	24(4	NUM
gujaf-287	427	8	)	)	PUNCT
gujaf-287	427	9	,	,	PUNCT
gujaf-287	427	10	pp	pp	ADP
gujaf-287	427	11	.	.	PUNCT
gujaf-287	428	1	5052	5052	NUM
gujaf-287	428	2	-	-	SYM
gujaf-287	428	3	5079	5079	NUM
gujaf-287	428	4	.	.	PUNCT
gujaf-287	429	1	adishi	adishi	PROPN
gujaf-287	429	2	,	,	PUNCT
gujaf-287	429	3	e.	e.	PROPN
gujaf-287	429	4	,	,	PUNCT
gujaf-287	429	5	&	&	CCONJ
gujaf-287	429	6	hunga	hunga	ADV
gujaf-287	429	7	,	,	PUNCT
gujaf-287	429	8	m.	m.	NOUN
gujaf-287	429	9	o.	o.	PROPN
gujaf-287	429	10	(	(	PUNCT
gujaf-287	429	11	2017	2017	NUM
gujaf-287	429	12	)	)	PUNCT
gujaf-287	429	13	.	.	PUNCT
gujaf-287	430	1	oil	oil	NOUN
gujaf-287	430	2	theft	theft	NOUN
gujaf-287	430	3	,	,	PUNCT
gujaf-287	430	4	illegal	illegal	ADJ
gujaf-287	430	5	bunkering	bunkering	NOUN
gujaf-287	430	6	and	and	CCONJ
gujaf-287	430	7	pipeline	pipeline	NOUN
gujaf-287	430	8	vandalism	vandalism	NOUN
gujaf-287	430	9	:	:	PUNCT
gujaf-287	431	1	it	it	PRON
gujaf-287	431	2	’s	’	VERB
gujaf-287	431	3	impact	impact	NOUN
gujaf-287	431	4	on	on	ADP
gujaf-287	431	5	nigeria	nigeria	PROPN
gujaf-287	431	6	economy	economy	NOUN
gujaf-287	431	7	,	,	PUNCT
gujaf-287	431	8	2015–2016	2015–2016	NUM
gujaf-287	431	9	.	.	PUNCT
gujaf-287	432	1	international	international	ADJ
gujaf-287	432	2	journal	journal	PROPN
gujaf-287	432	3	of	of	ADP
gujaf-287	432	4	economics	economic	NOUN
gujaf-287	432	5	and	and	CCONJ
gujaf-287	432	6	business	business	NOUN
gujaf-287	432	7	management	management	NOUN
gujaf-287	432	8	,	,	PUNCT
gujaf-287	432	9	3(2	3(2	NUM
gujaf-287	432	10	)	)	PUNCT
gujaf-287	432	11	,	,	PUNCT
gujaf-287	432	12	47–65	47–65	NUM
gujaf-287	432	13	.	.	PUNCT
gujaf-287	433	1	ahmad	ahmad	PROPN
gujaf-287	433	2	,	,	PUNCT
gujaf-287	433	3	n.	n.	NOUN
gujaf-287	433	4	,	,	PUNCT
gujaf-287	433	5	mobarek	mobarek	PROPN
gujaf-287	433	6	,	,	PUNCT
gujaf-287	433	7	a.	a.	PROPN
gujaf-287	433	8	,	,	PUNCT
gujaf-287	433	9	&	&	CCONJ
gujaf-287	433	10	roni	roni	PROPN
gujaf-287	433	11	,	,	PUNCT
gujaf-287	433	12	n.	n.	PROPN
gujaf-287	433	13	n.	n.	PROPN
gujaf-287	433	14	(	(	PUNCT
gujaf-287	433	15	2021	2021	NUM
gujaf-287	433	16	)	)	PUNCT
gujaf-287	433	17	.	.	PUNCT
gujaf-287	434	1	revisiting	revisit	VERB
gujaf-287	434	2	the	the	DET
gujaf-287	434	3	impact	impact	NOUN
gujaf-287	434	4	of	of	ADP
gujaf-287	434	5	esg	esg	PROPN
gujaf-287	434	6	on	on	ADP
gujaf-287	434	7	financial	financial	ADJ
gujaf-287	434	8	performance	performance	NOUN
gujaf-287	434	9	of	of	ADP
gujaf-287	434	10	ftse350	ftse350	PROPN
gujaf-287	434	11	uk	uk	PROPN
gujaf-287	434	12	firms	firm	NOUN
gujaf-287	434	13	:	:	PUNCT
gujaf-287	434	14	static	static	ADJ
gujaf-287	434	15	and	and	CCONJ
gujaf-287	434	16	dynamic	dynamic	ADJ
gujaf-287	434	17	panel	panel	NOUN
gujaf-287	434	18	data	datum	NOUN
gujaf-287	434	19	analysis	analysis	NOUN
gujaf-287	434	20	.	.	PUNCT
gujaf-287	435	1	cogent	cogent	NOUN
gujaf-287	435	2	business	business	PROPN
gujaf-287	435	3	&	&	CCONJ
gujaf-287	435	4	management	management	PROPN
gujaf-287	435	5	,	,	PUNCT
gujaf-287	435	6	8(1	8(1	NOUN
gujaf-287	435	7	)	)	PUNCT
gujaf-287	435	8	,	,	PUNCT
gujaf-287	435	9	pp	pp	ADJ
gujaf-287	435	10	.	.	PUNCT
gujaf-287	435	11	1900500	1900500	NUM
gujaf-287	435	12	.	.	PUNCT
gujaf-287	436	1	albitar	albitar	PROPN
gujaf-287	436	2	,	,	PUNCT
gujaf-287	436	3	k.	k.	PROPN
gujaf-287	436	4	,	,	PUNCT
gujaf-287	436	5	hussainey	hussainey	PROPN
gujaf-287	436	6	,	,	PUNCT
gujaf-287	436	7	k.	k.	PROPN
gujaf-287	436	8	,	,	PUNCT
gujaf-287	436	9	kolade	kolade	PROPN
gujaf-287	436	10	,	,	PUNCT
gujaf-287	436	11	n.	n.	NOUN
gujaf-287	436	12	,	,	PUNCT
gujaf-287	436	13	&	&	CCONJ
gujaf-287	436	14	gerged	gerge	VERB
gujaf-287	436	15	,	,	PUNCT
gujaf-287	436	16	a.	a.	NOUN
gujaf-287	436	17	m.	m.	NOUN
gujaf-287	436	18	(	(	PUNCT
gujaf-287	436	19	2020	2020	NUM
gujaf-287	436	20	)	)	PUNCT
gujaf-287	436	21	.	.	PUNCT
gujaf-287	437	1	esg	esg	NOUN
gujaf-287	437	2	disclosure	disclosure	NOUN
gujaf-287	437	3	and	and	CCONJ
gujaf-287	437	4	firm	firm	ADJ
gujaf-287	437	5	performance	performance	NOUN
gujaf-287	437	6	before	before	ADP
gujaf-287	437	7	and	and	CCONJ
gujaf-287	437	8	after	after	ADP
gujaf-287	437	9	ir	ir	NOUN
gujaf-287	437	10	:	:	PUNCT
gujaf-287	437	11	the	the	DET
gujaf-287	437	12	moderating	moderate	VERB
gujaf-287	437	13	role	role	NOUN
gujaf-287	437	14	of	of	ADP
gujaf-287	437	15	governance	governance	NOUN
gujaf-287	437	16	mechanisms	mechanism	NOUN
gujaf-287	437	17	.	.	PUNCT
gujaf-287	438	1	international	international	ADJ
gujaf-287	438	2	journal	journal	PROPN
gujaf-287	438	3	of	of	ADP
gujaf-287	438	4	accounting	accounting	PROPN
gujaf-287	438	5	&	&	CCONJ
gujaf-287	438	6	information	information	PROPN
gujaf-287	438	7	management	management	PROPN
gujaf-287	438	8	,	,	PUNCT
gujaf-287	438	9	28(3	28(3	NUM
gujaf-287	438	10	)	)	PUNCT
gujaf-287	438	11	,	,	PUNCT
gujaf-287	438	12	429	429	NUM
gujaf-287	438	13	-	-	SYM
gujaf-287	438	14	444	444	NUM
gujaf-287	438	15	.	.	PUNCT
gujaf-287	439	1	alshehhi	alshehhi	PROPN
gujaf-287	439	2	,	,	PUNCT
gujaf-287	439	3	a.	a.	NOUN
gujaf-287	439	4	,	,	PUNCT
gujaf-287	439	5	nobanee	nobanee	NOUN
gujaf-287	439	6	,	,	PUNCT
gujaf-287	439	7	h.	h.	PROPN
gujaf-287	439	8	,	,	PUNCT
gujaf-287	439	9	&	&	CCONJ
gujaf-287	439	10	khare	khare	PROPN
gujaf-287	439	11	,	,	PUNCT
gujaf-287	439	12	n.	n.	NOUN
gujaf-287	439	13	(	(	PUNCT
gujaf-287	439	14	2018	2018	NUM
gujaf-287	439	15	)	)	PUNCT
gujaf-287	439	16	.	.	PUNCT
gujaf-287	440	1	the	the	DET
gujaf-287	440	2	impact	impact	NOUN
gujaf-287	440	3	of	of	ADP
gujaf-287	440	4	sustainability	sustainability	NOUN
gujaf-287	440	5	gusau	gusau	ADJ
gujaf-287	440	6	journal	journal	NOUN
gujaf-287	440	7	of	of	ADP
gujaf-287	440	8	accounting	accounting	NOUN
gujaf-287	440	9	and	and	CCONJ
gujaf-287	440	10	finance	finance	NOUN
gujaf-287	440	11	,	,	PUNCT
gujaf-287	440	12	vol	vol	NOUN
gujaf-287	440	13	.	.	PROPN
gujaf-287	440	14	5	5	NUM
gujaf-287	440	15	,	,	PUNCT
gujaf-287	440	16	issue	issue	NOUN
gujaf-287	440	17	1	1	NUM
gujaf-287	440	18	,	,	PUNCT
gujaf-287	440	19	april	april	PROPN
gujaf-287	440	20	,	,	PUNCT
gujaf-287	440	21	2024	2024	NUM
gujaf-287	440	22	304	304	NUM
gujaf-287	440	23	practices	practice	NOUN
gujaf-287	440	24	on	on	ADP
gujaf-287	440	25	corporate	corporate	ADJ
gujaf-287	440	26	financial	financial	ADJ
gujaf-287	440	27	performance	performance	NOUN
gujaf-287	440	28	:	:	PUNCT
gujaf-287	440	29	literature	literature	NOUN
gujaf-287	440	30	trends	trend	NOUN
gujaf-287	440	31	and	and	CCONJ
gujaf-287	440	32	future	future	ADJ
gujaf-287	440	33	research	research	NOUN
gujaf-287	440	34	potential	potential	NOUN
gujaf-287	440	35	.	.	PUNCT
gujaf-287	441	1	sustainability	sustainability	NOUN
gujaf-287	441	2	,	,	PUNCT
gujaf-287	441	3	10(2	10(2	NUM
gujaf-287	441	4	)	)	PUNCT
gujaf-287	441	5	,	,	PUNCT
gujaf-287	441	6	pp	pp	ADP
gujaf-287	441	7	.	.	PUNCT
gujaf-287	442	1	494	494	NUM
gujaf-287	442	2	.	.	X
gujaf-287	442	3	amadi	amadi	PROPN
gujaf-287	442	4	,	,	PUNCT
gujaf-287	442	5	c.	c.	PROPN
gujaf-287	442	6	s.	s.	PROPN
gujaf-287	442	7	,	,	PUNCT
gujaf-287	442	8	onuoha	onuoha	PROPN
gujaf-287	442	9	,	,	PUNCT
gujaf-287	442	10	k.	k.	PROPN
gujaf-287	442	11	m.	m.	PROPN
gujaf-287	442	12	,	,	PUNCT
gujaf-287	442	13	&	&	CCONJ
gujaf-287	442	14	onwuka	onwuka	PROPN
gujaf-287	442	15	,	,	PUNCT
gujaf-287	442	16	j.	j.	PROPN
gujaf-287	442	17	o.	o.	PROPN
gujaf-287	442	18	(	(	PUNCT
gujaf-287	442	19	2021	2021	NUM
gujaf-287	442	20	)	)	PUNCT
gujaf-287	442	21	.	.	PUNCT
gujaf-287	443	1	global	global	ADJ
gujaf-287	443	2	oil	oil	NOUN
gujaf-287	443	3	price	price	NOUN
gujaf-287	443	4	changes	change	NOUN
gujaf-287	443	5	,	,	PUNCT
gujaf-287	443	6	drivers	driver	NOUN
gujaf-287	443	7	and	and	CCONJ
gujaf-287	443	8	key	key	ADJ
gujaf-287	443	9	indicators	indicator	NOUN
gujaf-287	443	10	with	with	ADP
gujaf-287	443	11	reference	reference	NOUN
gujaf-287	443	12	to	to	ADP
gujaf-287	443	13	africa	africa	PROPN
gujaf-287	443	14	energy	energy	NOUN
gujaf-287	443	15	security	security	NOUN
gujaf-287	443	16	–	–	PUNCT
gujaf-287	443	17	outlook	outlook	NOUN
gujaf-287	443	18	for	for	ADP
gujaf-287	443	19	2025	2025	NUM
gujaf-287	443	20	and	and	CCONJ
gujaf-287	443	21	beyond	beyond	ADP
gujaf-287	443	22	.	.	PUNCT
gujaf-287	444	1	iop	iop	PROPN
gujaf-287	444	2	conference	conference	PROPN
gujaf-287	444	3	series	series	PROPN
gujaf-287	444	4	:	:	PUNCT
gujaf-287	444	5	earth	earth	NOUN
gujaf-287	444	6	and	and	CCONJ
gujaf-287	444	7	environmental	environmental	ADJ
gujaf-287	444	8	science	science	NOUN
gujaf-287	444	9	,	,	PUNCT
gujaf-287	444	10	730(1	730(1	NUM
gujaf-287	444	11	)	)	PUNCT
gujaf-287	444	12	,	,	PUNCT
gujaf-287	444	13	12045	12045	NUM
gujaf-287	444	14	.	.	PUNCT
gujaf-287	445	1	angela	angela	PROPN
gujaf-287	445	2	,	,	PUNCT
gujaf-287	445	3	m.	m.	PROPN
gujaf-287	445	4	,	,	PUNCT
gujaf-287	445	5	anthony	anthony	PROPN
gujaf-287	445	6	,	,	PUNCT
gujaf-287	445	7	m.	m.	NOUN
gujaf-287	445	8	,	,	PUNCT
gujaf-287	445	9	francis	francis	PROPN
gujaf-287	445	10	,	,	PUNCT
gujaf-287	445	11	e.	e.	PROPN
gujaf-287	445	12	,	,	PUNCT
gujaf-287	445	13	&	&	CCONJ
gujaf-287	445	14	damilola	damilola	PROPN
gujaf-287	445	15	,	,	PUNCT
gujaf-287	445	16	a.	a.	NOUN
gujaf-287	445	17	(	(	PUNCT
gujaf-287	445	18	2021	2021	NUM
gujaf-287	445	19	)	)	PUNCT
gujaf-287	445	20	.	.	PUNCT
gujaf-287	446	1	recent	recent	ADJ
gujaf-287	446	2	trends	trend	NOUN
gujaf-287	446	3	in	in	ADP
gujaf-287	446	4	corporate	corporate	ADJ
gujaf-287	446	5	social	social	ADJ
gujaf-287	446	6	responsibilities	responsibility	NOUN
gujaf-287	446	7	in	in	ADP
gujaf-287	446	8	nigeria	nigeria	PROPN
gujaf-287	446	9	-	-	PUNCT
gujaf-287	446	10	a	a	DET
gujaf-287	446	11	case	case	NOUN
gujaf-287	446	12	study	study	NOUN
gujaf-287	446	13	of	of	ADP
gujaf-287	446	14	major	major	ADJ
gujaf-287	446	15	oil	oil	NOUN
gujaf-287	446	16	firms	firm	NOUN
gujaf-287	446	17	in	in	ADP
gujaf-287	446	18	the	the	DET
gujaf-287	446	19	niger	niger	PROPN
gujaf-287	446	20	delta	delta	NOUN
gujaf-287	446	21	region	region	NOUN
gujaf-287	446	22	.	.	PUNCT
gujaf-287	447	1	scientific	scientific	ADJ
gujaf-287	447	2	african	african	ADJ
gujaf-287	447	3	,	,	PUNCT
gujaf-287	447	4	13(1	13(1	NUM
gujaf-287	447	5	)	)	PUNCT
gujaf-287	447	6	,	,	PUNCT
gujaf-287	447	7	e00928	e00928	PROPN
gujaf-287	447	8	.	.	PUNCT
gujaf-287	447	9	aqabna	aqabna	PROPN
gujaf-287	447	10	,	,	PUNCT
gujaf-287	447	11	s.	s.	PROPN
gujaf-287	447	12	m.	m.	PROPN
gujaf-287	447	13	,	,	PUNCT
gujaf-287	447	14	aga	aga	PROPN
gujaf-287	447	15	,	,	PUNCT
gujaf-287	447	16	m.	m.	NOUN
gujaf-287	447	17	,	,	PUNCT
gujaf-287	447	18	&	&	CCONJ
gujaf-287	447	19	jabari	jabari	PROPN
gujaf-287	447	20	,	,	PUNCT
gujaf-287	447	21	h.	h.	PROPN
gujaf-287	447	22	n.	n.	PROPN
gujaf-287	447	23	(	(	PUNCT
gujaf-287	447	24	2023	2023	NUM
gujaf-287	447	25	)	)	PUNCT
gujaf-287	447	26	.	.	PUNCT
gujaf-287	448	1	firm	firm	ADJ
gujaf-287	448	2	performance	performance	NOUN
gujaf-287	448	3	,	,	PUNCT
gujaf-287	448	4	corporate	corporate	ADJ
gujaf-287	448	5	social	social	ADJ
gujaf-287	448	6	responsibility	responsibility	NOUN
gujaf-287	448	7	and	and	CCONJ
gujaf-287	448	8	the	the	DET
gujaf-287	448	9	impact	impact	NOUN
gujaf-287	448	10	of	of	ADP
gujaf-287	448	11	earnings	earning	NOUN
gujaf-287	448	12	management	management	NOUN
gujaf-287	448	13	during	during	ADP
gujaf-287	448	14	covid-19	covid-19	PROPN
gujaf-287	448	15	:	:	PUNCT
gujaf-287	448	16	evidence	evidence	NOUN
gujaf-287	448	17	from	from	ADP
gujaf-287	448	18	mena	mena	PROPN
gujaf-287	448	19	region	region	PROPN
gujaf-287	448	20	.	.	PUNCT
gujaf-287	449	1	sustainability	sustainability	NOUN
gujaf-287	449	2	,	,	PUNCT
gujaf-287	449	3	15(2	15(2	NUM
gujaf-287	449	4	)	)	PUNCT
gujaf-287	449	5	,	,	PUNCT
gujaf-287	449	6	1485	1485	NUM
gujaf-287	449	7	.	.	PUNCT
gujaf-287	450	1	atan	atan	PROPN
gujaf-287	450	2	,	,	PUNCT
gujaf-287	450	3	r.	r.	PROPN
gujaf-287	450	4	,	,	PUNCT
gujaf-287	450	5	alam	alam	PROPN
gujaf-287	450	6	,	,	PUNCT
gujaf-287	450	7	m.	m.	NOUN
gujaf-287	450	8	m.	m.	NOUN
gujaf-287	450	9	,	,	PUNCT
gujaf-287	450	10	said	say	VERB
gujaf-287	450	11	,	,	PUNCT
gujaf-287	450	12	j.	j.	PROPN
gujaf-287	450	13	,	,	PUNCT
gujaf-287	450	14	&	&	CCONJ
gujaf-287	450	15	zamri	zamri	PROPN
gujaf-287	450	16	,	,	PUNCT
gujaf-287	450	17	m.	m.	NOUN
gujaf-287	450	18	(	(	PUNCT
gujaf-287	450	19	2018	2018	NUM
gujaf-287	450	20	)	)	PUNCT
gujaf-287	450	21	.	.	PUNCT
gujaf-287	451	1	the	the	DET
gujaf-287	451	2	impacts	impact	NOUN
gujaf-287	451	3	of	of	ADP
gujaf-287	451	4	environmental	environmental	ADJ
gujaf-287	451	5	,	,	PUNCT
gujaf-287	451	6	social	social	ADJ
gujaf-287	451	7	,	,	PUNCT
gujaf-287	451	8	and	and	CCONJ
gujaf-287	451	9	governance	governance	NOUN
gujaf-287	451	10	factors	factor	NOUN
gujaf-287	451	11	on	on	ADP
gujaf-287	451	12	firm	firm	ADJ
gujaf-287	451	13	performance	performance	NOUN
gujaf-287	451	14	:	:	PUNCT
gujaf-287	451	15	panel	panel	NOUN
gujaf-287	451	16	study	study	NOUN
gujaf-287	451	17	of	of	ADP
gujaf-287	451	18	malaysian	malaysian	ADJ
gujaf-287	451	19	companies	company	NOUN
gujaf-287	451	20	.	.	PUNCT
gujaf-287	452	1	management	management	NOUN
gujaf-287	452	2	of	of	ADP
gujaf-287	452	3	environmental	environmental	ADJ
gujaf-287	452	4	quality	quality	NOUN
gujaf-287	452	5	:	:	PUNCT
gujaf-287	452	6	an	an	DET
gujaf-287	452	7	international	international	ADJ
gujaf-287	452	8	journal	journal	NOUN
gujaf-287	452	9	,	,	PUNCT
gujaf-287	452	10	29(2	29(2	NUM
gujaf-287	452	11	)	)	PUNCT
gujaf-287	452	12	,	,	PUNCT
gujaf-287	452	13	182–194	182–194	NUM
gujaf-287	452	14	.	.	PUNCT
gujaf-287	452	15	aydoğmuş	aydoğmuş	PROPN
gujaf-287	452	16	,	,	PUNCT
gujaf-287	452	17	m.	m.	NOUN
gujaf-287	452	18	,	,	PUNCT
gujaf-287	452	19	gülay	gülay	NOUN
gujaf-287	452	20	,	,	PUNCT
gujaf-287	452	21	g.	g.	PROPN
gujaf-287	452	22	,	,	PUNCT
gujaf-287	452	23	&	&	CCONJ
gujaf-287	452	24	ergun	ergun	PROPN
gujaf-287	452	25	,	,	PUNCT
gujaf-287	452	26	k.	k.	PROPN
gujaf-287	452	27	(	(	PUNCT
gujaf-287	452	28	2022	2022	NUM
gujaf-287	452	29	)	)	PUNCT
gujaf-287	452	30	.	.	PUNCT
gujaf-287	453	1	impact	impact	NOUN
gujaf-287	453	2	of	of	ADP
gujaf-287	453	3	esg	esg	PROPN
gujaf-287	453	4	performance	performance	NOUN
gujaf-287	453	5	on	on	ADP
gujaf-287	453	6	firm	firm	ADJ
gujaf-287	453	7	value	value	NOUN
gujaf-287	453	8	and	and	CCONJ
gujaf-287	453	9	profitability	profitability	NOUN
gujaf-287	453	10	.	.	PUNCT
gujaf-287	454	1	istanbul	istanbul	PROPN
gujaf-287	454	2	stock	stock	PROPN
gujaf-287	454	3	exchange	exchange	PROPN
gujaf-287	454	4	review	review	PROPN
gujaf-287	454	5	,	,	PUNCT
gujaf-287	454	6	22(1	22(1	NUM
gujaf-287	454	7	)	)	PUNCT
gujaf-287	454	8	,	,	PUNCT
gujaf-287	454	9	s119s127	s119s127	NOUN
gujaf-287	454	10	.	.	PUNCT
gujaf-287	455	1	babajide	babajide	PROPN
gujaf-287	455	2	,	,	PUNCT
gujaf-287	455	3	a.	a.	NOUN
gujaf-287	455	4	,	,	PUNCT
gujaf-287	455	5	osabuohien	osabuohien	PROPN
gujaf-287	455	6	,	,	PUNCT
gujaf-287	455	7	e.	e.	PROPN
gujaf-287	455	8	,	,	PUNCT
gujaf-287	455	9	tunji	tunji	NOUN
gujaf-287	455	10	-	-	PUNCT
gujaf-287	455	11	olayeni	olayeni	ADJ
gujaf-287	455	12	,	,	PUNCT
gujaf-287	455	13	p.	p.	PROPN
gujaf-287	455	14	,	,	PUNCT
gujaf-287	455	15	falola	falola	PROPN
gujaf-287	455	16	,	,	PUNCT
gujaf-287	455	17	h.	h.	PROPN
gujaf-287	455	18	,	,	PUNCT
gujaf-287	455	19	amodu	amodu	PROPN
gujaf-287	455	20	,	,	PUNCT
gujaf-287	455	21	l.	l.	PROPN
gujaf-287	455	22	,	,	PUNCT
gujaf-287	455	23	olokoyo	olokoyo	PROPN
gujaf-287	455	24	,	,	PUNCT
gujaf-287	455	25	f.	f.	PROPN
gujaf-287	455	26	,	,	PUNCT
gujaf-287	455	27	&	&	CCONJ
gujaf-287	455	28	ehikioya	ehikioya	PROPN
gujaf-287	455	29	,	,	PUNCT
gujaf-287	455	30	b.	b.	PROPN
gujaf-287	455	31	(	(	PUNCT
gujaf-287	455	32	2023	2023	NUM
gujaf-287	455	33	)	)	PUNCT
gujaf-287	455	34	.	.	PUNCT
gujaf-287	456	1	financial	financial	ADJ
gujaf-287	456	2	literacy	literacy	NOUN
gujaf-287	456	3	,	,	PUNCT
gujaf-287	456	4	financial	financial	ADJ
gujaf-287	456	5	capabilities	capability	NOUN
gujaf-287	456	6	,	,	PUNCT
gujaf-287	456	7	and	and	CCONJ
gujaf-287	456	8	sustainable	sustainable	ADJ
gujaf-287	456	9	business	business	NOUN
gujaf-287	456	10	model	model	NOUN
gujaf-287	456	11	practice	practice	NOUN
gujaf-287	456	12	among	among	ADP
gujaf-287	456	13	small	small	ADJ
gujaf-287	456	14	business	business	NOUN
gujaf-287	456	15	owners	owner	NOUN
gujaf-287	456	16	in	in	ADP
gujaf-287	456	17	nigeria	nigeria	PROPN
gujaf-287	456	18	.	.	PUNCT
gujaf-287	457	1	journal	journal	PROPN
gujaf-287	457	2	of	of	ADP
gujaf-287	457	3	sustainable	sustainable	ADJ
gujaf-287	457	4	finance	finance	NOUN
gujaf-287	457	5	&	&	CCONJ
gujaf-287	457	6	investment	investment	NOUN
gujaf-287	457	7	,	,	PUNCT
gujaf-287	457	8	13(4	13(4	NUM
gujaf-287	457	9	)	)	PUNCT
gujaf-287	457	10	,	,	PUNCT
gujaf-287	457	11	1670	1670	NUM
gujaf-287	457	12	-	-	SYM
gujaf-287	457	13	1692	1692	NUM
gujaf-287	457	14	.	.	PUNCT
gujaf-287	458	1	bai	bai	PROPN
gujaf-287	458	2	,	,	PUNCT
gujaf-287	458	3	x.	x.	PROPN
gujaf-287	458	4	,	,	PUNCT
gujaf-287	458	5	han	han	PROPN
gujaf-287	458	6	,	,	PUNCT
gujaf-287	458	7	j.	j.	PROPN
gujaf-287	458	8	,	,	PUNCT
gujaf-287	458	9	ma	ma	PROPN
gujaf-287	458	10	,	,	PUNCT
gujaf-287	458	11	y.	y.	PROPN
gujaf-287	458	12	,	,	PUNCT
gujaf-287	458	13	&	&	CCONJ
gujaf-287	458	14	zhang	zhang	PROPN
gujaf-287	458	15	,	,	PUNCT
gujaf-287	458	16	w.	w.	PROPN
gujaf-287	458	17	(	(	PUNCT
gujaf-287	458	18	2022	2022	NUM
gujaf-287	458	19	)	)	PUNCT
gujaf-287	458	20	.	.	PUNCT
gujaf-287	459	1	esg	esg	NOUN
gujaf-287	459	2	performance	performance	NOUN
gujaf-287	459	3	,	,	PUNCT
gujaf-287	459	4	institutional	institutional	ADJ
gujaf-287	459	5	investors	investor	NOUN
gujaf-287	459	6	’	’	PART
gujaf-287	459	7	preference	preference	NOUN
gujaf-287	459	8	and	and	CCONJ
gujaf-287	459	9	financing	financing	NOUN
gujaf-287	459	10	constraints	constraint	NOUN
gujaf-287	459	11	:	:	PUNCT
gujaf-287	459	12	empirical	empirical	ADJ
gujaf-287	459	13	evidence	evidence	NOUN
gujaf-287	459	14	from	from	ADP
gujaf-287	459	15	china	china	PROPN
gujaf-287	459	16	.	.	PUNCT
gujaf-287	460	1	borsa	borsa	PROPN
gujaf-287	460	2	istanbul	istanbul	PROPN
gujaf-287	460	3	review	review	PROPN
gujaf-287	460	4	,	,	PUNCT
gujaf-287	460	5	22	22	NUM
gujaf-287	460	6	,	,	PUNCT
gujaf-287	460	7	s157	s157	PROPN
gujaf-287	460	8	-	-	PUNCT
gujaf-287	460	9	s168	s168	PROPN
gujaf-287	460	10	.	.	PUNCT
gujaf-287	461	1	behl	behl	PROPN
gujaf-287	461	2	,	,	PUNCT
gujaf-287	461	3	a.	a.	PROPN
gujaf-287	461	4	,	,	PUNCT
gujaf-287	461	5	kumari	kumari	PROPN
gujaf-287	461	6	,	,	PUNCT
gujaf-287	461	7	p.	p.	PROPN
gujaf-287	461	8	r.	r.	PROPN
gujaf-287	461	9	,	,	PUNCT
gujaf-287	461	10	makhija	makhija	NOUN
gujaf-287	461	11	,	,	PUNCT
gujaf-287	461	12	h.	h.	PROPN
gujaf-287	461	13	,	,	PUNCT
gujaf-287	461	14	&	&	CCONJ
gujaf-287	461	15	sharma	sharma	PROPN
gujaf-287	461	16	,	,	PUNCT
gujaf-287	461	17	d.	d.	PROPN
gujaf-287	461	18	(	(	PUNCT
gujaf-287	461	19	2022	2022	NUM
gujaf-287	461	20	)	)	PUNCT
gujaf-287	461	21	.	.	PUNCT
gujaf-287	462	1	exploring	explore	VERB
gujaf-287	462	2	the	the	DET
gujaf-287	462	3	relationship	relationship	NOUN
gujaf-287	462	4	of	of	ADP
gujaf-287	462	5	esg	esg	PROPN
gujaf-287	462	6	score	score	NOUN
gujaf-287	462	7	and	and	CCONJ
gujaf-287	462	8	firm	firm	ADJ
gujaf-287	462	9	value	value	NOUN
gujaf-287	462	10	using	use	VERB
gujaf-287	462	11	cross	cross	ADJ
gujaf-287	462	12	-	-	ADJ
gujaf-287	462	13	lagged	lagged	ADJ
gujaf-287	462	14	panel	panel	NOUN
gujaf-287	462	15	analyses	analyse	VERB
gujaf-287	462	16	:	:	PUNCT
gujaf-287	462	17	case	case	NOUN
gujaf-287	462	18	of	of	ADP
gujaf-287	462	19	the	the	DET
gujaf-287	462	20	indian	indian	ADJ
gujaf-287	462	21	energy	energy	NOUN
gujaf-287	462	22	sector	sector	NOUN
gujaf-287	462	23	.	.	PUNCT
gujaf-287	463	1	annals	annal	NOUN
gujaf-287	463	2	of	of	ADP
gujaf-287	463	3	operations	operation	NOUN
gujaf-287	463	4	research	research	NOUN
gujaf-287	463	5	,	,	PUNCT
gujaf-287	463	6	313(1	313(1	NUM
gujaf-287	463	7	)	)	PUNCT
gujaf-287	463	8	,	,	PUNCT
gujaf-287	463	9	231	231	NUM
gujaf-287	463	10	-	-	SYM
gujaf-287	463	11	256	256	NUM
gujaf-287	463	12	.	.	PUNCT
gujaf-287	464	1	bhaskaran	bhaskaran	PROPN
gujaf-287	464	2	,	,	PUNCT
gujaf-287	464	3	r.	r.	PROPN
gujaf-287	464	4	k.	k.	PROPN
gujaf-287	464	5	,	,	PUNCT
gujaf-287	464	6	ting	ting	PROPN
gujaf-287	464	7	,	,	PUNCT
gujaf-287	464	8	i.	i.	PROPN
gujaf-287	464	9	w.	w.	PROPN
gujaf-287	464	10	k.	k.	PROPN
gujaf-287	464	11	,	,	PUNCT
gujaf-287	464	12	sukumaran	sukumaran	PROPN
gujaf-287	464	13	,	,	PUNCT
gujaf-287	464	14	s.	s.	PROPN
gujaf-287	464	15	k.	k.	PROPN
gujaf-287	464	16	,	,	PUNCT
gujaf-287	464	17	&	&	CCONJ
gujaf-287	464	18	sumod	sumod	PROPN
gujaf-287	464	19	,	,	PUNCT
gujaf-287	464	20	s.	s.	PROPN
gujaf-287	464	21	d.	d.	PROPN
gujaf-287	464	22	(	(	PUNCT
gujaf-287	464	23	2020	2020	NUM
gujaf-287	464	24	)	)	PUNCT
gujaf-287	464	25	.	.	PUNCT
gujaf-287	465	1	environmental	environmental	ADJ
gujaf-287	465	2	,	,	PUNCT
gujaf-287	465	3	social	social	ADJ
gujaf-287	465	4	and	and	CCONJ
gujaf-287	465	5	governance	governance	NOUN
gujaf-287	465	6	initiatives	initiative	NOUN
gujaf-287	465	7	and	and	CCONJ
gujaf-287	465	8	wealth	wealth	NOUN
gujaf-287	465	9	creation	creation	NOUN
gujaf-287	465	10	for	for	ADP
gujaf-287	465	11	firms	firm	NOUN
gujaf-287	465	12	:	:	PUNCT
gujaf-287	465	13	an	an	DET
gujaf-287	465	14	empirical	empirical	ADJ
gujaf-287	465	15	examination	examination	NOUN
gujaf-287	465	16	.	.	PUNCT
gujaf-287	466	1	managerial	managerial	ADJ
gujaf-287	466	2	and	and	CCONJ
gujaf-287	466	3	decision	decision	NOUN
gujaf-287	466	4	economics	economic	NOUN
gujaf-287	466	5	,	,	PUNCT
gujaf-287	466	6	41(5	41(5	NUM
gujaf-287	466	7	)	)	PUNCT
gujaf-287	466	8	,	,	PUNCT
gujaf-287	466	9	pp	pp	ADP
gujaf-287	466	10	.	.	PUNCT
gujaf-287	467	1	710	710	NUM
gujaf-287	467	2	-	-	SYM
gujaf-287	467	3	729	729	NUM
gujaf-287	467	4	.	.	PUNCT
gujaf-287	468	1	campbell	campbell	PROPN
gujaf-287	468	2	,	,	PUNCT
gujaf-287	468	3	s.	s.	PROPN
gujaf-287	468	4	,	,	PUNCT
gujaf-287	468	5	greenwood	greenwood	PROPN
gujaf-287	468	6	,	,	PUNCT
gujaf-287	468	7	m.	m.	NOUN
gujaf-287	468	8	,	,	PUNCT
gujaf-287	468	9	prior	prior	ADV
gujaf-287	468	10	,	,	PUNCT
gujaf-287	468	11	s.	s.	PROPN
gujaf-287	468	12	,	,	PUNCT
gujaf-287	468	13	shearer	shearer	PROPN
gujaf-287	468	14	,	,	PUNCT
gujaf-287	468	15	t.	t.	PROPN
gujaf-287	468	16	,	,	PUNCT
gujaf-287	468	17	walkem	walkem	PROPN
gujaf-287	468	18	,	,	PUNCT
gujaf-287	468	19	k.	k.	PROPN
gujaf-287	468	20	,	,	PUNCT
gujaf-287	468	21	young	young	PROPN
gujaf-287	468	22	,	,	PUNCT
gujaf-287	468	23	s.	s.	PROPN
gujaf-287	468	24	,	,	PUNCT
gujaf-287	468	25	bywaters	bywaters	PROPN
gujaf-287	468	26	,	,	PUNCT
gujaf-287	468	27	d.	d.	PROPN
gujaf-287	468	28	,	,	PUNCT
gujaf-287	468	29	&	&	CCONJ
gujaf-287	468	30	walker	walker	PROPN
gujaf-287	468	31	,	,	PUNCT
gujaf-287	468	32	k.	k.	PROPN
gujaf-287	468	33	(	(	PUNCT
gujaf-287	468	34	2020	2020	NUM
gujaf-287	468	35	)	)	PUNCT
gujaf-287	468	36	.	.	PUNCT
gujaf-287	469	1	purposive	purposive	ADJ
gujaf-287	469	2	sampling	sampling	NOUN
gujaf-287	469	3	:	:	PUNCT
gujaf-287	469	4	complex	complex	ADJ
gujaf-287	469	5	or	or	CCONJ
gujaf-287	469	6	simple	simple	ADJ
gujaf-287	469	7	?	?	PUNCT
gujaf-287	470	1	research	research	NOUN
gujaf-287	470	2	case	case	NOUN
gujaf-287	470	3	examples	example	NOUN
gujaf-287	470	4	.	.	PUNCT
gujaf-287	471	1	journal	journal	PROPN
gujaf-287	471	2	of	of	ADP
gujaf-287	471	3	research	research	NOUN
gujaf-287	471	4	in	in	ADP
gujaf-287	471	5	nursing	nursing	NOUN
gujaf-287	471	6	,	,	PUNCT
gujaf-287	471	7	25(8	25(8	NUM
gujaf-287	471	8	)	)	PUNCT
gujaf-287	471	9	,	,	PUNCT
gujaf-287	471	10	652–661	652–661	NUM
gujaf-287	471	11	.	.	PUNCT
gujaf-287	472	1	castelo	castelo	PROPN
gujaf-287	472	2	-	-	PUNCT
gujaf-287	472	3	branco	branco	PROPN
gujaf-287	472	4	,	,	PUNCT
gujaf-287	472	5	m.	m.	NOUN
gujaf-287	472	6	,	,	PUNCT
gujaf-287	472	7	&	&	CCONJ
gujaf-287	472	8	lima	lima	PROPN
gujaf-287	472	9	rodriques	rodrique	NOUN
gujaf-287	472	10	,	,	PUNCT
gujaf-287	472	11	l.	l.	PROPN
gujaf-287	472	12	(	(	PUNCT
gujaf-287	472	13	2007	2007	NUM
gujaf-287	472	14	)	)	PUNCT
gujaf-287	472	15	.	.	PUNCT
gujaf-287	473	1	positioning	positioning	NOUN
gujaf-287	473	2	stakeholder	stakeholder	NOUN
gujaf-287	473	3	theory	theory	PROPN
gujaf-287	473	4	gusau	gusau	PROPN
gujaf-287	473	5	journal	journal	PROPN
gujaf-287	473	6	of	of	ADP
gujaf-287	473	7	accounting	accounting	NOUN
gujaf-287	473	8	and	and	CCONJ
gujaf-287	473	9	finance	finance	NOUN
gujaf-287	473	10	,	,	PUNCT
gujaf-287	473	11	vol	vol	NOUN
gujaf-287	473	12	.	.	PROPN
gujaf-287	473	13	5	5	NUM
gujaf-287	473	14	,	,	PUNCT
gujaf-287	473	15	issue	issue	NOUN
gujaf-287	473	16	1	1	NUM
gujaf-287	473	17	,	,	PUNCT
gujaf-287	473	18	april	april	PROPN
gujaf-287	473	19	,	,	PUNCT
gujaf-287	473	20	2024	2024	NUM
gujaf-287	473	21	305	305	NUM
gujaf-287	473	22	within	within	ADP
gujaf-287	473	23	the	the	DET
gujaf-287	473	24	debate	debate	NOUN
gujaf-287	473	25	on	on	ADP
gujaf-287	473	26	corporate	corporate	ADJ
gujaf-287	473	27	social	social	ADJ
gujaf-287	473	28	responsibility	responsibility	NOUN
gujaf-287	473	29	.	.	PUNCT
gujaf-287	474	1	ejbo	ejbo	PROPN
gujaf-287	474	2	-	-	PUNCT
gujaf-287	474	3	electronic	electronic	ADJ
gujaf-287	474	4	journal	journal	NOUN
gujaf-287	474	5	of	of	ADP
gujaf-287	474	6	business	business	NOUN
gujaf-287	474	7	ethics	ethic	NOUN
gujaf-287	474	8	and	and	CCONJ
gujaf-287	474	9	organization	organization	NOUN
gujaf-287	474	10	studies	study	NOUN
gujaf-287	474	11	.	.	PUNCT
gujaf-287	475	1	chairani	chairani	PROPN
gujaf-287	475	2	,	,	PUNCT
gujaf-287	475	3	c.	c.	PROPN
gujaf-287	475	4	,	,	PUNCT
gujaf-287	475	5	&	&	CCONJ
gujaf-287	475	6	siregar	siregar	NOUN
gujaf-287	475	7	,	,	PUNCT
gujaf-287	475	8	s.	s.	PROPN
gujaf-287	475	9	v.	v.	PROPN
gujaf-287	475	10	(	(	PUNCT
gujaf-287	475	11	2021	2021	NUM
gujaf-287	475	12	)	)	PUNCT
gujaf-287	475	13	.	.	PUNCT
gujaf-287	476	1	the	the	DET
gujaf-287	476	2	effect	effect	NOUN
gujaf-287	476	3	of	of	ADP
gujaf-287	476	4	enterprise	enterprise	NOUN
gujaf-287	476	5	risk	risk	NOUN
gujaf-287	476	6	management	management	NOUN
gujaf-287	476	7	on	on	ADP
gujaf-287	476	8	financial	financial	ADJ
gujaf-287	476	9	performance	performance	NOUN
gujaf-287	476	10	and	and	CCONJ
gujaf-287	476	11	firm	firm	ADJ
gujaf-287	476	12	value	value	NOUN
gujaf-287	476	13	:	:	PUNCT
gujaf-287	476	14	the	the	DET
gujaf-287	476	15	role	role	NOUN
gujaf-287	476	16	of	of	ADP
gujaf-287	476	17	environmental	environmental	ADJ
gujaf-287	476	18	,	,	PUNCT
gujaf-287	476	19	social	social	ADJ
gujaf-287	476	20	and	and	CCONJ
gujaf-287	476	21	governance	governance	NOUN
gujaf-287	476	22	performance	performance	NOUN
gujaf-287	476	23	.	.	PUNCT
gujaf-287	477	1	meditari	meditari	ADJ
gujaf-287	477	2	accountancy	accountancy	NOUN
gujaf-287	477	3	research	research	NOUN
gujaf-287	477	4	,	,	PUNCT
gujaf-287	477	5	29(3	29(3	NUM
gujaf-287	477	6	)	)	PUNCT
gujaf-287	477	7	,	,	PUNCT
gujaf-287	477	8	647	647	NUM
gujaf-287	477	9	-	-	SYM
gujaf-287	477	10	670	670	NUM
gujaf-287	477	11	.	.	PUNCT
gujaf-287	478	1	chao	chao	PROPN
gujaf-287	478	2	,	,	PUNCT
gujaf-287	478	3	a.	a.	PROPN
gujaf-287	478	4	,	,	PUNCT
gujaf-287	478	5	&	&	CCONJ
gujaf-287	478	6	farrier	farrier	PROPN
gujaf-287	478	7	,	,	PUNCT
gujaf-287	478	8	j.	j.	PROPN
gujaf-287	478	9	(	(	PUNCT
gujaf-287	478	10	2021	2021	NUM
gujaf-287	478	11	)	)	PUNCT
gujaf-287	478	12	.	.	PUNCT
gujaf-287	479	1	public	public	ADJ
gujaf-287	479	2	–	–	PUNCT
gujaf-287	479	3	private	private	ADJ
gujaf-287	479	4	partnerships	partnership	NOUN
gujaf-287	479	5	for	for	ADP
gujaf-287	479	6	environmental	environmental	ADJ
gujaf-287	479	7	,	,	PUNCT
gujaf-287	479	8	social	social	ADJ
gujaf-287	479	9	,	,	PUNCT
gujaf-287	479	10	and	and	CCONJ
gujaf-287	479	11	governance	governance	NOUN
gujaf-287	479	12	projects	project	NOUN
gujaf-287	479	13	:	:	PUNCT
gujaf-287	479	14	how	how	SCONJ
gujaf-287	479	15	private	private	ADJ
gujaf-287	479	16	funding	funding	NOUN
gujaf-287	479	17	for	for	ADP
gujaf-287	479	18	infrastructure	infrastructure	NOUN
gujaf-287	479	19	can	can	AUX
gujaf-287	479	20	produce	produce	VERB
gujaf-287	479	21	mutual	mutual	ADJ
gujaf-287	479	22	benefits	benefit	NOUN
gujaf-287	479	23	for	for	ADP
gujaf-287	479	24	companies	company	NOUN
gujaf-287	479	25	and	and	CCONJ
gujaf-287	479	26	the	the	DET
gujaf-287	479	27	public	public	NOUN
gujaf-287	479	28	.	.	PUNCT
gujaf-287	480	1	in	in	ADP
gujaf-287	480	2	leveraging	leverage	VERB
gujaf-287	480	3	sustainable	sustainable	ADJ
gujaf-287	480	4	infrastructure	infrastructure	NOUN
gujaf-287	480	5	for	for	ADP
gujaf-287	480	6	resilient	resilient	ADJ
gujaf-287	480	7	communities,1(1	communities,1(1	NOUN
gujaf-287	480	8	)	)	PUNCT
gujaf-287	480	9	,	,	PUNCT
gujaf-287	480	10	pp	pp	ADJ
gujaf-287	480	11	.	.	PUNCT
gujaf-287	481	1	102–113	102–113	NUM
gujaf-287	481	2	.	.	PUNCT
gujaf-287	482	1	curtin	curtin	PROPN
gujaf-287	482	2	,	,	PUNCT
gujaf-287	482	3	j.	j.	PROPN
gujaf-287	482	4	,	,	PUNCT
gujaf-287	482	5	mcinerney	mcinerney	PROPN
gujaf-287	482	6	,	,	PUNCT
gujaf-287	482	7	c.	c.	PROPN
gujaf-287	482	8	,	,	PUNCT
gujaf-287	482	9	gallachóir	gallachóir	PROPN
gujaf-287	482	10	,	,	PUNCT
gujaf-287	482	11	b.	b.	PROPN
gujaf-287	482	12	ó	ó	PROPN
gujaf-287	482	13	.	.	PROPN
gujaf-287	482	14	,	,	PUNCT
gujaf-287	482	15	hickey	hickey	PROPN
gujaf-287	482	16	,	,	PUNCT
gujaf-287	482	17	c.	c.	PROPN
gujaf-287	482	18	,	,	PUNCT
gujaf-287	482	19	deane	deane	PROPN
gujaf-287	482	20	,	,	PUNCT
gujaf-287	482	21	p.	p.	PROPN
gujaf-287	482	22	,	,	PUNCT
gujaf-287	482	23	&	&	CCONJ
gujaf-287	482	24	deeney	deeney	NOUN
gujaf-287	482	25	,	,	PUNCT
gujaf-287	482	26	p.	p.	NOUN
gujaf-287	482	27	(	(	PUNCT
gujaf-287	482	28	2019	2019	NUM
gujaf-287	482	29	)	)	PUNCT
gujaf-287	482	30	.	.	PUNCT
gujaf-287	483	1	quantifying	quantify	VERB
gujaf-287	483	2	stranding	stranding	ADJ
gujaf-287	483	3	risk	risk	NOUN
gujaf-287	483	4	for	for	ADP
gujaf-287	483	5	fossil	fossil	NOUN
gujaf-287	483	6	fuel	fuel	NOUN
gujaf-287	483	7	assets	asset	NOUN
gujaf-287	483	8	and	and	CCONJ
gujaf-287	483	9	implications	implication	NOUN
gujaf-287	483	10	for	for	ADP
gujaf-287	483	11	renewable	renewable	ADJ
gujaf-287	483	12	energy	energy	NOUN
gujaf-287	483	13	investment	investment	NOUN
gujaf-287	483	14	:	:	PUNCT
gujaf-287	483	15	a	a	DET
gujaf-287	483	16	review	review	NOUN
gujaf-287	483	17	of	of	ADP
gujaf-287	483	18	the	the	DET
gujaf-287	483	19	literature	literature	NOUN
gujaf-287	483	20	.	.	PUNCT
gujaf-287	484	1	renewable	renewable	ADJ
gujaf-287	484	2	and	and	CCONJ
gujaf-287	484	3	sustainable	sustainable	ADJ
gujaf-287	484	4	energy	energy	NOUN
gujaf-287	484	5	reviews	review	NOUN
gujaf-287	484	6	,	,	PUNCT
gujaf-287	484	7	116	116	NUM
gujaf-287	484	8	,	,	PUNCT
gujaf-287	484	9	109402	109402	NUM
gujaf-287	484	10	.	.	PUNCT
gujaf-287	485	1	dalal	dalal	PROPN
gujaf-287	485	2	,	,	PUNCT
gujaf-287	485	3	k.	k.	PROPN
gujaf-287	485	4	k.	k.	PROPN
gujaf-287	485	5	,	,	PUNCT
gujaf-287	485	6	&	&	CCONJ
gujaf-287	485	7	thaker	thaker	PROPN
gujaf-287	485	8	,	,	PUNCT
gujaf-287	485	9	n.	n.	PROPN
gujaf-287	485	10	(	(	PUNCT
gujaf-287	485	11	2019	2019	NUM
gujaf-287	485	12	)	)	PUNCT
gujaf-287	485	13	.	.	PUNCT
gujaf-287	486	1	esg	esg	NOUN
gujaf-287	486	2	and	and	CCONJ
gujaf-287	486	3	corporate	corporate	ADJ
gujaf-287	486	4	financial	financial	ADJ
gujaf-287	486	5	performance	performance	NOUN
gujaf-287	486	6	:	:	PUNCT
gujaf-287	486	7	a	a	DET
gujaf-287	486	8	panel	panel	NOUN
gujaf-287	486	9	study	study	NOUN
gujaf-287	486	10	of	of	ADP
gujaf-287	486	11	indian	indian	ADJ
gujaf-287	486	12	companies	company	NOUN
gujaf-287	486	13	.	.	PUNCT
gujaf-287	487	1	iup	iup	PROPN
gujaf-287	487	2	journal	journal	PROPN
gujaf-287	487	3	of	of	ADP
gujaf-287	487	4	corporate	corporate	ADJ
gujaf-287	487	5	governance	governance	NOUN
gujaf-287	487	6	,	,	PUNCT
gujaf-287	487	7	18(1	18(1	NUM
gujaf-287	487	8	)	)	PUNCT
gujaf-287	487	9	,	,	PUNCT
gujaf-287	487	10	pp	pp	PROPN
gujaf-287	487	11	.	.	PUNCT
gujaf-287	488	1	44	44	NUM
gujaf-287	488	2	-	-	SYM
gujaf-287	488	3	59	59	NUM
gujaf-287	488	4	.	.	PUNCT
gujaf-287	489	1	daoud	daoud	PROPN
gujaf-287	489	2	,	,	PUNCT
gujaf-287	489	3	j.	j.	PROPN
gujaf-287	489	4	i.	i.	PROPN
gujaf-287	489	5	(	(	PUNCT
gujaf-287	489	6	2017	2017	NUM
gujaf-287	489	7	)	)	PUNCT
gujaf-287	489	8	.	.	PUNCT
gujaf-287	490	1	multicollinearity	multicollinearity	NOUN
gujaf-287	490	2	and	and	CCONJ
gujaf-287	490	3	regression	regression	NOUN
gujaf-287	490	4	analysis	analysis	NOUN
gujaf-287	490	5	.	.	PUNCT
gujaf-287	491	1	journal	journal	PROPN
gujaf-287	491	2	of	of	ADP
gujaf-287	491	3	physics	physics	PROPN
gujaf-287	491	4	:	:	PUNCT
gujaf-287	491	5	conference	conference	NOUN
gujaf-287	491	6	series	series	NOUN
gujaf-287	491	7	,	,	PUNCT
gujaf-287	491	8	949(1	949(1	NUM
gujaf-287	491	9	)	)	PUNCT
gujaf-287	491	10	,	,	PUNCT
gujaf-287	491	11	12009	12009	NUM
gujaf-287	491	12	.	.	PUNCT
gujaf-287	492	1	deb	deb	PROPN
gujaf-287	492	2	,	,	PUNCT
gujaf-287	492	3	d.	d.	PROPN
gujaf-287	492	4	,	,	PUNCT
gujaf-287	492	5	gillet	gillet	PROPN
gujaf-287	492	6	,	,	PUNCT
gujaf-287	492	7	p.	p.	PROPN
gujaf-287	492	8	,	,	PUNCT
gujaf-287	492	9	bernard	bernard	PROPN
gujaf-287	492	10	,	,	PUNCT
gujaf-287	492	11	p.	p.	PROPN
gujaf-287	492	12	&	&	CCONJ
gujaf-287	492	13	de	de	PROPN
gujaf-287	492	14	,	,	PUNCT
gujaf-287	492	15	a.	a.	NOUN
gujaf-287	492	16	(	(	PUNCT
gujaf-287	492	17	2022	2022	NUM
gujaf-287	492	18	)	)	PUNCT
gujaf-287	492	19	.	.	PUNCT
gujaf-287	493	1	examining	examine	VERB
gujaf-287	493	2	the	the	DET
gujaf-287	493	3	impact	impact	NOUN
gujaf-287	493	4	of	of	ADP
gujaf-287	493	5	corporate	corporate	ADJ
gujaf-287	493	6	social	social	ADJ
gujaf-287	493	7	responsibility	responsibility	NOUN
gujaf-287	493	8	on	on	ADP
gujaf-287	493	9	the	the	DET
gujaf-287	493	10	financial	financial	ADJ
gujaf-287	493	11	performance	performance	NOUN
gujaf-287	493	12	of	of	ADP
gujaf-287	493	13	indian	indian	ADJ
gujaf-287	493	14	companies	company	NOUN
gujaf-287	493	15	.	.	PUNCT
gujaf-287	494	1	fiib	fiib	PROPN
gujaf-287	494	2	business	business	PROPN
gujaf-287	494	3	review	review	PROPN
gujaf-287	494	4	,	,	PUNCT
gujaf-287	494	5	p.	p.	NOUN
gujaf-287	494	6	23197145221099680	23197145221099680	NUM
gujaf-287	494	7	.	.	PUNCT
gujaf-287	495	1	de	de	PROPN
gujaf-287	495	2	-	-	NOUN
gujaf-287	495	3	lucia	lucia	PROPN
gujaf-287	495	4	,	,	PUNCT
gujaf-287	495	5	c.	c.	PROPN
gujaf-287	495	6	,	,	PUNCT
gujaf-287	495	7	pazienza	pazienza	PROPN
gujaf-287	495	8	,	,	PUNCT
gujaf-287	495	9	p.	p.	PROPN
gujaf-287	495	10	,	,	PUNCT
gujaf-287	495	11	&	&	CCONJ
gujaf-287	495	12	bartlett	bartlett	PROPN
gujaf-287	495	13	,	,	PUNCT
gujaf-287	495	14	m.	m.	NOUN
gujaf-287	495	15	(	(	PUNCT
gujaf-287	495	16	2020	2020	NUM
gujaf-287	495	17	)	)	PUNCT
gujaf-287	495	18	.	.	PUNCT
gujaf-287	496	1	does	do	VERB
gujaf-287	496	2	good	good	PROPN
gujaf-287	496	3	esg	esg	PROPN
gujaf-287	496	4	lead	lead	NOUN
gujaf-287	496	5	to	to	ADP
gujaf-287	496	6	better	well	ADJ
gujaf-287	496	7	financial	financial	ADJ
gujaf-287	496	8	performances	performance	NOUN
gujaf-287	496	9	by	by	ADP
gujaf-287	496	10	firms	firm	NOUN
gujaf-287	496	11	?	?	PUNCT
gujaf-287	497	1	machine	machine	NOUN
gujaf-287	497	2	learning	learning	NOUN
gujaf-287	497	3	and	and	CCONJ
gujaf-287	497	4	logistic	logistic	ADJ
gujaf-287	497	5	regression	regression	NOUN
gujaf-287	497	6	models	model	NOUN
gujaf-287	497	7	of	of	ADP
gujaf-287	497	8	public	public	ADJ
gujaf-287	497	9	enterprises	enterprise	NOUN
gujaf-287	497	10	in	in	ADP
gujaf-287	497	11	europe	europe	PROPN
gujaf-287	497	12	.	.	PUNCT
gujaf-287	498	1	sustainability	sustainability	NOUN
gujaf-287	498	2	,	,	PUNCT
gujaf-287	498	3	12(13	12(13	NUM
gujaf-287	498	4	)	)	PUNCT
gujaf-287	498	5	,	,	PUNCT
gujaf-287	498	6	5317	5317	NUM
gujaf-287	498	7	.	.	PUNCT
gujaf-287	499	1	dougherty	dougherty	PROPN
gujaf-287	499	2	,	,	PUNCT
gujaf-287	499	3	m.	m.	PROPN
gujaf-287	499	4	c.	c.	PROPN
gujaf-287	499	5	,	,	PUNCT
gujaf-287	499	6	lin	lin	PROPN
gujaf-287	499	7	,	,	PUNCT
gujaf-287	499	8	s.	s.	PROPN
gujaf-287	499	9	,	,	PUNCT
gujaf-287	499	10	mckenna	mckenna	PROPN
gujaf-287	499	11	,	,	PUNCT
gujaf-287	499	12	h.	h.	PROPN
gujaf-287	499	13	p.	p.	PROPN
gujaf-287	499	14	,	,	PUNCT
gujaf-287	499	15	seers	seer	NOUN
gujaf-287	499	16	,	,	PUNCT
gujaf-287	499	17	k.	k.	PROPN
gujaf-287	499	18	,	,	PUNCT
gujaf-287	499	19	&	&	CCONJ
gujaf-287	499	20	keeney	keeney	PROPN
gujaf-287	499	21	,	,	PUNCT
gujaf-287	499	22	s.	s.	PROPN
gujaf-287	499	23	(	(	PUNCT
gujaf-287	499	24	2011	2011	NUM
gujaf-287	499	25	)	)	PUNCT
gujaf-287	499	26	.	.	PUNCT
gujaf-287	500	1	analysis	analysis	NOUN
gujaf-287	500	2	of	of	ADP
gujaf-287	500	3	international	international	ADJ
gujaf-287	500	4	content	content	NOUN
gujaf-287	500	5	of	of	ADP
gujaf-287	500	6	ranked	rank	VERB
gujaf-287	500	7	nursing	nursing	NOUN
gujaf-287	500	8	journals	journal	NOUN
gujaf-287	500	9	in	in	ADP
gujaf-287	500	10	2005	2005	NUM
gujaf-287	500	11	using	use	VERB
gujaf-287	500	12	ex	ex	PRON
gujaf-287	500	13	post	post	X
gujaf-287	500	14	facto	facto	X
gujaf-287	500	15	design	design	NOUN
gujaf-287	500	16	.	.	PUNCT
gujaf-287	501	1	journal	journal	NOUN
gujaf-287	501	2	of	of	ADP
gujaf-287	501	3	advanced	advanced	ADJ
gujaf-287	501	4	nursing	nursing	NOUN
gujaf-287	501	5	,	,	PUNCT
gujaf-287	501	6	67(6	67(6	NUM
gujaf-287	501	7	)	)	PUNCT
gujaf-287	501	8	,	,	PUNCT
gujaf-287	501	9	1358–1369	1358–1369	NUM
gujaf-287	501	10	.	.	PUNCT
gujaf-287	502	1	duque	duque	ADJ
gujaf-287	502	2	-	-	PUNCT
gujaf-287	502	3	grisales	grisale	NOUN
gujaf-287	502	4	,	,	PUNCT
gujaf-287	502	5	e.	e.	PROPN
gujaf-287	502	6	,	,	PUNCT
gujaf-287	502	7	&	&	CCONJ
gujaf-287	502	8	aguilera	aguilera	PROPN
gujaf-287	502	9	-	-	PUNCT
gujaf-287	502	10	caracuel	caracuel	NOUN
gujaf-287	502	11	,	,	PUNCT
gujaf-287	502	12	j.	j.	PROPN
gujaf-287	502	13	(	(	PUNCT
gujaf-287	502	14	2021	2021	NUM
gujaf-287	502	15	)	)	PUNCT
gujaf-287	502	16	.	.	PUNCT
gujaf-287	503	1	environmental	environmental	ADJ
gujaf-287	503	2	,	,	PUNCT
gujaf-287	503	3	social	social	ADJ
gujaf-287	503	4	and	and	CCONJ
gujaf-287	503	5	governance	governance	NOUN
gujaf-287	503	6	(	(	PUNCT
gujaf-287	503	7	esg	esg	NOUN
gujaf-287	503	8	)	)	PUNCT
gujaf-287	503	9	scores	score	NOUN
gujaf-287	503	10	and	and	CCONJ
gujaf-287	503	11	financial	financial	ADJ
gujaf-287	503	12	performance	performance	NOUN
gujaf-287	503	13	of	of	ADP
gujaf-287	503	14	multilatinas	multilatina	NOUN
gujaf-287	503	15	:	:	PUNCT
gujaf-287	503	16	moderating	moderate	VERB
gujaf-287	503	17	effects	effect	NOUN
gujaf-287	503	18	of	of	ADP
gujaf-287	503	19	geographic	geographic	ADJ
gujaf-287	503	20	international	international	ADJ
gujaf-287	503	21	diversification	diversification	NOUN
gujaf-287	503	22	and	and	CCONJ
gujaf-287	503	23	financial	financial	ADJ
gujaf-287	503	24	slack	slack	NOUN
gujaf-287	503	25	.	.	PUNCT
gujaf-287	504	1	journal	journal	PROPN
gujaf-287	504	2	of	of	ADP
gujaf-287	504	3	business	business	NOUN
gujaf-287	504	4	ethics	ethic	NOUN
gujaf-287	504	5	,	,	PUNCT
gujaf-287	504	6	168(2	168(2	NUM
gujaf-287	504	7	)	)	PUNCT
gujaf-287	504	8	,	,	PUNCT
gujaf-287	504	9	315	315	NUM
gujaf-287	504	10	-	-	SYM
gujaf-287	504	11	334	334	NUM
gujaf-287	504	12	.	.	PUNCT
gujaf-287	505	1	eccles	eccles	PROPN
gujaf-287	505	2	,	,	PUNCT
gujaf-287	505	3	r.	r.	PROPN
gujaf-287	505	4	g.	g.	PROPN
gujaf-287	505	5	,	,	PUNCT
gujaf-287	505	6	&	&	CCONJ
gujaf-287	505	7	youmans	youman	NOUN
gujaf-287	505	8	,	,	PUNCT
gujaf-287	505	9	t.	t.	PROPN
gujaf-287	505	10	(	(	PUNCT
gujaf-287	505	11	2015	2015	NUM
gujaf-287	505	12	)	)	PUNCT
gujaf-287	505	13	.	.	PUNCT
gujaf-287	506	1	implied	imply	VERB
gujaf-287	506	2	materiality	materiality	NOUN
gujaf-287	506	3	and	and	CCONJ
gujaf-287	506	4	material	material	NOUN
gujaf-287	506	5	disclosures	disclosure	NOUN
gujaf-287	506	6	of	of	ADP
gujaf-287	506	7	credit	credit	NOUN
gujaf-287	506	8	ratings	rating	NOUN
gujaf-287	506	9	.	.	PUNCT
gujaf-287	507	1	harvard	harvard	PROPN
gujaf-287	507	2	business	business	PROPN
gujaf-287	507	3	school	school	PROPN
gujaf-287	507	4	general	general	PROPN
gujaf-287	507	5	management	management	NOUN
gujaf-287	507	6	unit	unit	NOUN
gujaf-287	507	7	working	working	NOUN
gujaf-287	507	8	paper	paper	NOUN
gujaf-287	507	9	,	,	PUNCT
gujaf-287	507	10	(	(	PUNCT
gujaf-287	507	11	15	15	NUM
gujaf-287	507	12	-	-	NUM
gujaf-287	507	13	079	079	NUM
gujaf-287	507	14	)	)	PUNCT
gujaf-287	507	15	.	.	PUNCT
gujaf-287	508	1	ernst	ernst	PROPN
gujaf-287	508	2	,	,	PUNCT
gujaf-287	508	3	j.	j.	PROPN
gujaf-287	508	4	v	v	PROPN
gujaf-287	508	5	,	,	PUNCT
gujaf-287	508	6	&	&	CCONJ
gujaf-287	508	7	williams	williams	PROPN
gujaf-287	508	8	jr	jr	PROPN
gujaf-287	508	9	,	,	PUNCT
gujaf-287	508	10	t.	t.	PROPN
gujaf-287	508	11	o.	o.	PROPN
gujaf-287	508	12	(	(	PUNCT
gujaf-287	508	13	2014	2014	NUM
gujaf-287	508	14	)	)	PUNCT
gujaf-287	508	15	.	.	PUNCT
gujaf-287	509	1	technology	technology	NOUN
gujaf-287	509	2	and	and	CCONJ
gujaf-287	509	3	engineering	engineering	NOUN
gujaf-287	509	4	education	education	NOUN
gujaf-287	509	5	accommodation	accommodation	NOUN
gujaf-287	509	6	service	service	NOUN
gujaf-287	509	7	profile	profile	NOUN
gujaf-287	509	8	:	:	PUNCT
gujaf-287	509	9	an	an	DET
gujaf-287	509	10	ex	ex	X
gujaf-287	509	11	post	post	X
gujaf-287	509	12	facto	facto	X
gujaf-287	509	13	research	research	NOUN
gujaf-287	509	14	design	design	NOUN
gujaf-287	509	15	.	.	PUNCT
gujaf-287	510	1	journal	journal	NOUN
gujaf-287	510	2	of	of	ADP
gujaf-287	510	3	technology	technology	NOUN
gujaf-287	510	4	education	education	NOUN
gujaf-287	510	5	,	,	PUNCT
gujaf-287	510	6	26(1	26(1	NUM
gujaf-287	510	7	)	)	PUNCT
gujaf-287	510	8	,	,	PUNCT
gujaf-287	510	9	64–74	64–74	NUM
gujaf-287	510	10	.	.	PUNCT
gujaf-287	511	1	ezejiofor	ezejiofor	PROPN
gujaf-287	511	2	,	,	PUNCT
gujaf-287	511	3	r.	r.	PROPN
gujaf-287	511	4	a.	a.	PROPN
gujaf-287	511	5	,	,	PUNCT
gujaf-287	511	6	&	&	CCONJ
gujaf-287	511	7	emeneka	emeneka	PROPN
gujaf-287	511	8	,	,	PUNCT
gujaf-287	511	9	o.	o.	PROPN
gujaf-287	511	10	l.	l.	PROPN
gujaf-287	511	11	(	(	PUNCT
gujaf-287	511	12	2022	2022	NUM
gujaf-287	511	13	)	)	PUNCT
gujaf-287	511	14	.	.	PUNCT
gujaf-287	512	1	leverage	leverage	NOUN
gujaf-287	512	2	and	and	CCONJ
gujaf-287	512	3	social	social	ADJ
gujaf-287	512	4	sustainability	sustainability	NOUN
gujaf-287	512	5	gusau	gusau	ADJ
gujaf-287	512	6	journal	journal	NOUN
gujaf-287	512	7	of	of	ADP
gujaf-287	512	8	accounting	accounting	NOUN
gujaf-287	512	9	and	and	CCONJ
gujaf-287	512	10	finance	finance	NOUN
gujaf-287	512	11	,	,	PUNCT
gujaf-287	512	12	vol	vol	NOUN
gujaf-287	512	13	.	.	PROPN
gujaf-287	512	14	5	5	NUM
gujaf-287	512	15	,	,	PUNCT
gujaf-287	512	16	issue	issue	NOUN
gujaf-287	512	17	1	1	NUM
gujaf-287	512	18	,	,	PUNCT
gujaf-287	512	19	april	april	PROPN
gujaf-287	512	20	,	,	PUNCT
gujaf-287	512	21	2024	2024	NUM
gujaf-287	512	22	306	306	NUM
gujaf-287	512	23	reporting	reporting	NOUN
gujaf-287	512	24	on	on	ADP
gujaf-287	512	25	listed	list	VERB
gujaf-287	512	26	oil	oil	NOUN
gujaf-287	512	27	and	and	CCONJ
gujaf-287	512	28	gas	gas	NOUN
gujaf-287	512	29	firms	firm	NOUN
gujaf-287	512	30	in	in	ADP
gujaf-287	512	31	nigeria	nigeria	PROPN
gujaf-287	512	32	.	.	PUNCT
gujaf-287	513	1	international	international	ADJ
gujaf-287	513	2	journal	journal	PROPN
gujaf-287	513	3	of	of	ADP
gujaf-287	513	4	advanced	advanced	ADJ
gujaf-287	513	5	academic	academic	ADJ
gujaf-287	513	6	research	research	NOUN
gujaf-287	513	7	,	,	PUNCT
gujaf-287	513	8	8(3	8(3	NUM
gujaf-287	513	9	)	)	PUNCT
gujaf-287	513	10	,	,	PUNCT
gujaf-287	513	11	1	1	NUM
gujaf-287	513	12	-	-	SYM
gujaf-287	513	13	14	14	NUM
gujaf-287	513	14	.	.	PUNCT
gujaf-287	514	1	fatemi	fatemi	PROPN
gujaf-287	514	2	,	,	PUNCT
gujaf-287	514	3	a.	a.	NOUN
gujaf-287	514	4	,	,	PUNCT
gujaf-287	514	5	glaum	glaum	NOUN
gujaf-287	514	6	,	,	PUNCT
gujaf-287	514	7	m.	m.	NOUN
gujaf-287	514	8	,	,	PUNCT
gujaf-287	514	9	&	&	CCONJ
gujaf-287	514	10	kaiser	kaiser	PROPN
gujaf-287	514	11	,	,	PUNCT
gujaf-287	514	12	s.	s.	PROPN
gujaf-287	514	13	(	(	PUNCT
gujaf-287	514	14	2018	2018	NUM
gujaf-287	514	15	)	)	PUNCT
gujaf-287	514	16	.	.	PUNCT
gujaf-287	515	1	esg	esg	NOUN
gujaf-287	515	2	performance	performance	NOUN
gujaf-287	515	3	and	and	CCONJ
gujaf-287	515	4	firm	firm	ADJ
gujaf-287	515	5	value	value	NOUN
gujaf-287	515	6	:	:	PUNCT
gujaf-287	515	7	the	the	DET
gujaf-287	515	8	moderating	moderate	VERB
gujaf-287	515	9	role	role	NOUN
gujaf-287	515	10	of	of	ADP
gujaf-287	515	11	disclosure	disclosure	NOUN
gujaf-287	515	12	.	.	PUNCT
gujaf-287	516	1	global	global	ADJ
gujaf-287	516	2	finance	finance	PROPN
gujaf-287	516	3	journal	journal	NOUN
gujaf-287	516	4	,	,	PUNCT
gujaf-287	516	5	38	38	NUM
gujaf-287	516	6	,	,	PUNCT
gujaf-287	516	7	45	45	NUM
gujaf-287	516	8	-	-	SYM
gujaf-287	516	9	64	64	NUM
gujaf-287	516	10	.	.	PUNCT
gujaf-287	517	1	folger	folger	NOUN
gujaf-287	517	2	-	-	PUNCT
gujaf-287	517	3	laronde	laronde	PROPN
gujaf-287	517	4	,	,	PUNCT
gujaf-287	517	5	z.	z.	PROPN
gujaf-287	517	6	,	,	PUNCT
gujaf-287	517	7	pashang	pashang	PROPN
gujaf-287	517	8	,	,	PUNCT
gujaf-287	517	9	s.	s.	PROPN
gujaf-287	517	10	,	,	PUNCT
gujaf-287	517	11	feor	feor	PROPN
gujaf-287	517	12	,	,	PUNCT
gujaf-287	517	13	l.	l.	PROPN
gujaf-287	517	14	,	,	PUNCT
gujaf-287	517	15	&	&	CCONJ
gujaf-287	517	16	elalfy	elalfy	PROPN
gujaf-287	517	17	,	,	PUNCT
gujaf-287	517	18	a.	a.	NOUN
gujaf-287	517	19	(	(	PUNCT
gujaf-287	517	20	2022	2022	NUM
gujaf-287	517	21	)	)	PUNCT
gujaf-287	517	22	.	.	PUNCT
gujaf-287	518	1	esg	esg	NOUN
gujaf-287	518	2	ratings	rating	NOUN
gujaf-287	518	3	and	and	CCONJ
gujaf-287	518	4	financial	financial	ADJ
gujaf-287	518	5	performance	performance	NOUN
gujaf-287	518	6	of	of	ADP
gujaf-287	518	7	exchange	exchange	NOUN
gujaf-287	518	8	-	-	PUNCT
gujaf-287	518	9	traded	trade	VERB
gujaf-287	518	10	funds	fund	NOUN
gujaf-287	518	11	during	during	ADP
gujaf-287	518	12	the	the	DET
gujaf-287	518	13	covid-19	covid-19	PROPN
gujaf-287	518	14	pandemic	pandemic	NOUN
gujaf-287	518	15	.	.	PUNCT
gujaf-287	519	1	journal	journal	NOUN
gujaf-287	519	2	of	of	ADP
gujaf-287	519	3	sustainable	sustainable	ADJ
gujaf-287	519	4	finance	finance	NOUN
gujaf-287	519	5	&	&	CCONJ
gujaf-287	519	6	investment	investment	NOUN
gujaf-287	519	7	,	,	PUNCT
gujaf-287	519	8	12(2	12(2	NUM
gujaf-287	519	9	)	)	PUNCT
gujaf-287	519	10	,	,	PUNCT
gujaf-287	519	11	490	490	NUM
gujaf-287	519	12	-	-	SYM
gujaf-287	519	13	496	496	NUM
gujaf-287	519	14	.	.	PUNCT
gujaf-287	520	1	freeman	freeman	PROPN
gujaf-287	520	2	,	,	PUNCT
gujaf-287	520	3	r.	r.	PROPN
gujaf-287	520	4	e.	e.	PROPN
gujaf-287	520	5	,	,	PUNCT
gujaf-287	520	6	&	&	CCONJ
gujaf-287	520	7	dmytriyev	dmytriyev	PROPN
gujaf-287	520	8	,	,	PUNCT
gujaf-287	520	9	s.	s.	PROPN
gujaf-287	520	10	(	(	PUNCT
gujaf-287	520	11	2017	2017	NUM
gujaf-287	520	12	)	)	PUNCT
gujaf-287	520	13	.	.	PUNCT
gujaf-287	521	1	corporate	corporate	ADJ
gujaf-287	521	2	social	social	ADJ
gujaf-287	521	3	responsibility	responsibility	NOUN
gujaf-287	521	4	and	and	CCONJ
gujaf-287	521	5	stakeholder	stakeholder	NOUN
gujaf-287	521	6	theory	theory	NOUN
gujaf-287	521	7	:	:	PUNCT
gujaf-287	521	8	learning	learn	VERB
gujaf-287	521	9	from	from	ADP
gujaf-287	521	10	each	each	DET
gujaf-287	521	11	other	other	ADJ
gujaf-287	521	12	.	.	PUNCT
gujaf-287	522	1	symphonya	symphonya	PROPN
gujaf-287	522	2	.	.	PUNCT
gujaf-287	523	1	emerging	emerge	VERB
gujaf-287	523	2	issues	issue	NOUN
gujaf-287	523	3	in	in	ADP
gujaf-287	523	4	management	management	NOUN
gujaf-287	523	5	,	,	PUNCT
gujaf-287	523	6	(	(	PUNCT
gujaf-287	523	7	1	1	NUM
gujaf-287	523	8	)	)	PUNCT
gujaf-287	523	9	,	,	PUNCT
gujaf-287	523	10	7	7	NUM
gujaf-287	523	11	-	-	SYM
gujaf-287	523	12	15	15	NUM
gujaf-287	523	13	.	.	PUNCT
gujaf-287	524	1	friede	friede	NOUN
gujaf-287	524	2	,	,	PUNCT
gujaf-287	524	3	g.	g.	PROPN
gujaf-287	524	4	,	,	PUNCT
gujaf-287	524	5	busch	busch	PROPN
gujaf-287	524	6	,	,	PUNCT
gujaf-287	524	7	t.	t.	PROPN
gujaf-287	524	8	,	,	PUNCT
gujaf-287	524	9	&	&	CCONJ
gujaf-287	524	10	bassen	bassen	PROPN
gujaf-287	524	11	,	,	PUNCT
gujaf-287	524	12	a.	a.	NOUN
gujaf-287	524	13	(	(	PUNCT
gujaf-287	524	14	2015	2015	NUM
gujaf-287	524	15	)	)	PUNCT
gujaf-287	524	16	.	.	PUNCT
gujaf-287	525	1	esg	esg	NOUN
gujaf-287	525	2	and	and	CCONJ
gujaf-287	525	3	financial	financial	ADJ
gujaf-287	525	4	performance	performance	NOUN
gujaf-287	525	5	:	:	PUNCT
gujaf-287	525	6	aggregated	aggregate	VERB
gujaf-287	525	7	evidence	evidence	NOUN
gujaf-287	525	8	from	from	ADP
gujaf-287	525	9	more	more	ADJ
gujaf-287	525	10	than	than	ADP
gujaf-287	525	11	2000	2000	NUM
gujaf-287	525	12	empirical	empirical	ADJ
gujaf-287	525	13	studies	study	NOUN
gujaf-287	525	14	.	.	PUNCT
gujaf-287	526	1	journal	journal	NOUN
gujaf-287	526	2	of	of	ADP
gujaf-287	526	3	sustainable	sustainable	ADJ
gujaf-287	526	4	finance	finance	NOUN
gujaf-287	526	5	&	&	CCONJ
gujaf-287	526	6	investment	investment	NOUN
gujaf-287	526	7	,	,	PUNCT
gujaf-287	526	8	5(4	5(4	NUM
gujaf-287	526	9	)	)	PUNCT
gujaf-287	526	10	,	,	PUNCT
gujaf-287	526	11	210	210	NUM
gujaf-287	526	12	-	-	SYM
gujaf-287	526	13	233	233	NUM
gujaf-287	526	14	.	.	PUNCT
gujaf-287	527	1	garcia	garcia	PROPN
gujaf-287	527	2	,	,	PUNCT
gujaf-287	527	3	a.	a.	PROPN
gujaf-287	527	4	s.	s.	PROPN
gujaf-287	527	5	,	,	PUNCT
gujaf-287	527	6	&	&	CCONJ
gujaf-287	527	7	orsato	orsato	PROPN
gujaf-287	527	8	,	,	PUNCT
gujaf-287	527	9	r.	r.	PROPN
gujaf-287	527	10	j.	j.	PROPN
gujaf-287	527	11	(	(	PUNCT
gujaf-287	527	12	2020	2020	NUM
gujaf-287	527	13	)	)	PUNCT
gujaf-287	527	14	.	.	PUNCT
gujaf-287	528	1	testing	test	VERB
gujaf-287	528	2	the	the	DET
gujaf-287	528	3	institutional	institutional	ADJ
gujaf-287	528	4	difference	difference	NOUN
gujaf-287	528	5	hypothesis	hypothesis	NOUN
gujaf-287	528	6	:	:	PUNCT
gujaf-287	528	7	a	a	DET
gujaf-287	528	8	study	study	NOUN
gujaf-287	528	9	about	about	ADP
gujaf-287	528	10	environmental	environmental	ADJ
gujaf-287	528	11	,	,	PUNCT
gujaf-287	528	12	social	social	ADJ
gujaf-287	528	13	,	,	PUNCT
gujaf-287	528	14	governance	governance	NOUN
gujaf-287	528	15	,	,	PUNCT
gujaf-287	528	16	and	and	CCONJ
gujaf-287	528	17	financial	financial	ADJ
gujaf-287	528	18	performance	performance	NOUN
gujaf-287	528	19	.	.	PUNCT
gujaf-287	529	1	business	business	NOUN
gujaf-287	529	2	strategy	strategy	NOUN
gujaf-287	529	3	and	and	CCONJ
gujaf-287	529	4	the	the	DET
gujaf-287	529	5	environment	environment	NOUN
gujaf-287	529	6	,	,	PUNCT
gujaf-287	529	7	29(8	29(8	NOUN
gujaf-287	529	8	)	)	PUNCT
gujaf-287	529	9	,	,	PUNCT
gujaf-287	529	10	3261	3261	NUM
gujaf-287	529	11	-	-	SYM
gujaf-287	529	12	3272	3272	NUM
gujaf-287	529	13	.	.	PUNCT
gujaf-287	530	1	giannopoulos	giannopoulo	NOUN
gujaf-287	530	2	,	,	PUNCT
gujaf-287	530	3	g.	g.	PROPN
gujaf-287	530	4	,	,	PUNCT
gujaf-287	530	5	kihle	kihle	PROPN
gujaf-287	530	6	fagernes	fagernes	PROPN
gujaf-287	530	7	,	,	PUNCT
gujaf-287	530	8	r.	r.	PROPN
gujaf-287	530	9	v.	v.	PROPN
gujaf-287	530	10	,	,	PUNCT
gujaf-287	530	11	elmarzouky	elmarzouky	NOUN
gujaf-287	530	12	,	,	PUNCT
gujaf-287	530	13	m.	m.	NOUN
gujaf-287	530	14	,	,	PUNCT
gujaf-287	530	15	&	&	CCONJ
gujaf-287	530	16	afzal	afzal	PROPN
gujaf-287	530	17	hossain	hossain	PROPN
gujaf-287	530	18	,	,	PUNCT
gujaf-287	530	19	k.	k.	PROPN
gujaf-287	530	20	a.	a.	PROPN
gujaf-287	530	21	b.	b.	PROPN
gujaf-287	530	22	m.	m.	PROPN
gujaf-287	530	23	(	(	PUNCT
gujaf-287	530	24	2022	2022	NUM
gujaf-287	530	25	)	)	PUNCT
gujaf-287	530	26	.	.	PUNCT
gujaf-287	531	1	the	the	DET
gujaf-287	531	2	esg	esg	PROPN
gujaf-287	531	3	disclosure	disclosure	NOUN
gujaf-287	531	4	and	and	CCONJ
gujaf-287	531	5	the	the	DET
gujaf-287	531	6	financial	financial	ADJ
gujaf-287	531	7	performance	performance	NOUN
gujaf-287	531	8	of	of	ADP
gujaf-287	531	9	norwegian	norwegian	ADJ
gujaf-287	531	10	listed	list	VERB
gujaf-287	531	11	firms	firm	NOUN
gujaf-287	531	12	.	.	PUNCT
gujaf-287	532	1	journal	journal	NOUN
gujaf-287	532	2	of	of	ADP
gujaf-287	532	3	risk	risk	NOUN
gujaf-287	532	4	and	and	CCONJ
gujaf-287	532	5	financial	financial	ADJ
gujaf-287	532	6	management	management	NOUN
gujaf-287	532	7	,	,	PUNCT
gujaf-287	532	8	15(6	15(6	NUM
gujaf-287	532	9	)	)	PUNCT
gujaf-287	532	10	,	,	PUNCT
gujaf-287	532	11	237	237	NUM
gujaf-287	532	12	.	.	PUNCT
gujaf-287	533	1	goel	goel	PROPN
gujaf-287	533	2	,	,	PUNCT
gujaf-287	533	3	p.	p.	NOUN
gujaf-287	533	4	(	(	PUNCT
gujaf-287	533	5	2018	2018	NUM
gujaf-287	533	6	)	)	PUNCT
gujaf-287	533	7	.	.	PUNCT
gujaf-287	534	1	implications	implication	NOUN
gujaf-287	534	2	of	of	ADP
gujaf-287	534	3	corporate	corporate	ADJ
gujaf-287	534	4	governance	governance	NOUN
gujaf-287	534	5	on	on	ADP
gujaf-287	534	6	financial	financial	ADJ
gujaf-287	534	7	performance	performance	NOUN
gujaf-287	534	8	:	:	PUNCT
gujaf-287	534	9	an	an	DET
gujaf-287	534	10	analytical	analytical	ADJ
gujaf-287	534	11	review	review	NOUN
gujaf-287	534	12	of	of	ADP
gujaf-287	534	13	governance	governance	NOUN
gujaf-287	534	14	and	and	CCONJ
gujaf-287	534	15	social	social	ADJ
gujaf-287	534	16	reporting	reporting	NOUN
gujaf-287	534	17	reforms	reform	NOUN
gujaf-287	534	18	in	in	ADP
gujaf-287	534	19	india	india	PROPN
gujaf-287	534	20	.	.	PUNCT
gujaf-287	535	1	asian	asian	PROPN
gujaf-287	535	2	journal	journal	PROPN
gujaf-287	535	3	of	of	ADP
gujaf-287	535	4	sustainability	sustainability	NOUN
gujaf-287	535	5	and	and	CCONJ
gujaf-287	535	6	social	social	ADJ
gujaf-287	535	7	responsibility	responsibility	NOUN
gujaf-287	535	8	,	,	PUNCT
gujaf-287	535	9	3(1	3(1	NUM
gujaf-287	535	10	)	)	PUNCT
gujaf-287	535	11	,	,	PUNCT
gujaf-287	535	12	4	4	X
gujaf-287	535	13	.	.	PUNCT
gujaf-287	536	1	gómez‐bezares	gómez‐bezare	NOUN
gujaf-287	536	2	,	,	PUNCT
gujaf-287	536	3	f.	f.	PROPN
gujaf-287	536	4	,	,	PUNCT
gujaf-287	536	5	przychodzen	przychodzen	ADJ
gujaf-287	536	6	,	,	PUNCT
gujaf-287	536	7	w.	w.	PROPN
gujaf-287	536	8	,	,	PUNCT
gujaf-287	536	9	&	&	CCONJ
gujaf-287	536	10	przychodzen	przychodzen	PROPN
gujaf-287	536	11	,	,	PUNCT
gujaf-287	536	12	j.	j.	PROPN
gujaf-287	536	13	(	(	PUNCT
gujaf-287	536	14	2017	2017	NUM
gujaf-287	536	15	)	)	PUNCT
gujaf-287	536	16	.	.	PUNCT
gujaf-287	537	1	bridging	bridge	VERB
gujaf-287	537	2	the	the	DET
gujaf-287	537	3	gap	gap	NOUN
gujaf-287	537	4	:	:	PUNCT
gujaf-287	537	5	how	how	SCONJ
gujaf-287	537	6	sustainable	sustainable	ADJ
gujaf-287	537	7	development	development	NOUN
gujaf-287	537	8	can	can	AUX
gujaf-287	537	9	help	help	VERB
gujaf-287	537	10	companies	company	NOUN
gujaf-287	537	11	create	create	VERB
gujaf-287	537	12	shareholder	shareholder	NOUN
gujaf-287	537	13	value	value	NOUN
gujaf-287	537	14	and	and	CCONJ
gujaf-287	537	15	improve	improve	VERB
gujaf-287	537	16	financial	financial	ADJ
gujaf-287	537	17	performance	performance	NOUN
gujaf-287	537	18	.	.	PUNCT
gujaf-287	538	1	business	business	NOUN
gujaf-287	538	2	ethics	ethic	NOUN
gujaf-287	538	3	:	:	PUNCT
gujaf-287	538	4	a	a	DET
gujaf-287	538	5	european	european	PROPN
gujaf-287	538	6	review	review	NOUN
gujaf-287	538	7	,	,	PUNCT
gujaf-287	538	8	26(1	26(1	NUM
gujaf-287	538	9	)	)	PUNCT
gujaf-287	538	10	,	,	PUNCT
gujaf-287	538	11	1	1	NUM
gujaf-287	538	12	-	-	SYM
gujaf-287	538	13	17	17	NUM
gujaf-287	538	14	.	.	PUNCT
gujaf-287	539	1	goyal	goyal	PROPN
gujaf-287	539	2	,	,	PUNCT
gujaf-287	539	3	a.	a.	PROPN
gujaf-287	539	4	,	,	PUNCT
gujaf-287	539	5	&	&	CCONJ
gujaf-287	539	6	jegadeesh	jegadeesh	PROPN
gujaf-287	539	7	,	,	PUNCT
gujaf-287	539	8	n.	n.	PROPN
gujaf-287	539	9	(	(	PUNCT
gujaf-287	539	10	2018	2018	NUM
gujaf-287	539	11	)	)	PUNCT
gujaf-287	539	12	.	.	PUNCT
gujaf-287	540	1	cross	cross	ADJ
gujaf-287	540	2	-	-	ADJ
gujaf-287	540	3	sectional	sectional	ADJ
gujaf-287	540	4	and	and	CCONJ
gujaf-287	540	5	time	time	NOUN
gujaf-287	540	6	-	-	PUNCT
gujaf-287	540	7	series	series	NOUN
gujaf-287	540	8	tests	test	NOUN
gujaf-287	540	9	of	of	ADP
gujaf-287	540	10	return	return	NOUN
gujaf-287	540	11	predictability	predictability	NOUN
gujaf-287	540	12	:	:	PUNCT
gujaf-287	540	13	what	what	PRON
gujaf-287	540	14	is	be	AUX
gujaf-287	540	15	the	the	DET
gujaf-287	540	16	difference	difference	NOUN
gujaf-287	540	17	?	?	PUNCT
gujaf-287	541	1	the	the	DET
gujaf-287	541	2	review	review	NOUN
gujaf-287	541	3	of	of	ADP
gujaf-287	541	4	financial	financial	ADJ
gujaf-287	541	5	studies	study	NOUN
gujaf-287	541	6	,	,	PUNCT
gujaf-287	541	7	31(5	31(5	NUM
gujaf-287	541	8	)	)	PUNCT
gujaf-287	541	9	,	,	PUNCT
gujaf-287	541	10	1784–1824	1784–1824	NUM
gujaf-287	541	11	.	.	PUNCT
gujaf-287	542	1	graham	graham	PROPN
gujaf-287	542	2	,	,	PUNCT
gujaf-287	542	3	e.	e.	PROPN
gujaf-287	542	4	,	,	PUNCT
gujaf-287	542	5	&	&	CCONJ
gujaf-287	542	6	ovadia	ovadia	PROPN
gujaf-287	542	7	,	,	PUNCT
gujaf-287	542	8	j.	j.	PROPN
gujaf-287	542	9	s.	s.	PROPN
gujaf-287	542	10	(	(	PUNCT
gujaf-287	542	11	2019	2019	NUM
gujaf-287	542	12	)	)	PUNCT
gujaf-287	542	13	.	.	PUNCT
gujaf-287	543	1	oil	oil	NOUN
gujaf-287	543	2	exploration	exploration	NOUN
gujaf-287	543	3	and	and	CCONJ
gujaf-287	543	4	production	production	NOUN
gujaf-287	543	5	in	in	ADP
gujaf-287	543	6	sub	sub	ADJ
gujaf-287	543	7	-	-	ADJ
gujaf-287	543	8	saharan	saharan	ADJ
gujaf-287	543	9	africa	africa	PROPN
gujaf-287	543	10	,	,	PUNCT
gujaf-287	543	11	1990	1990	NUM
gujaf-287	543	12	-	-	PUNCT
gujaf-287	543	13	present	present	ADJ
gujaf-287	543	14	:	:	PUNCT
gujaf-287	543	15	trends	trend	NOUN
gujaf-287	543	16	and	and	CCONJ
gujaf-287	543	17	developments	development	NOUN
gujaf-287	543	18	.	.	PUNCT
gujaf-287	544	1	the	the	DET
gujaf-287	544	2	extractive	extractive	ADJ
gujaf-287	544	3	industries	industry	NOUN
gujaf-287	544	4	and	and	CCONJ
gujaf-287	544	5	society	society	NOUN
gujaf-287	544	6	,	,	PUNCT
gujaf-287	544	7	6(2	6(2	NUM
gujaf-287	544	8	)	)	PUNCT
gujaf-287	544	9	,	,	PUNCT
gujaf-287	544	10	593–609	593–609	NUM
gujaf-287	544	11	.	.	PUNCT
gujaf-287	545	1	gujarati	gujarati	PROPN
gujaf-287	545	2	,	,	PUNCT
gujaf-287	545	3	d.	d.	PROPN
gujaf-287	545	4	n.	n.	PROPN
gujaf-287	545	5	,	,	PUNCT
gujaf-287	545	6	&	&	CCONJ
gujaf-287	545	7	porter	porter	PROPN
gujaf-287	545	8	,	,	PUNCT
gujaf-287	545	9	d.	d.	PROPN
gujaf-287	545	10	c.	c.	PROPN
gujaf-287	545	11	(	(	PUNCT
gujaf-287	545	12	2009	2009	NUM
gujaf-287	545	13	)	)	PUNCT
gujaf-287	545	14	.	.	PUNCT
gujaf-287	546	1	basic	basic	ADJ
gujaf-287	546	2	econometrics	econometric	NOUN
gujaf-287	546	3	.	.	PUNCT
gujaf-287	547	1	mcgraw	mcgraw	PROPN
gujaf-287	547	2	-	-	PUNCT
gujaf-287	547	3	hill	hill	PROPN
gujaf-287	547	4	.	.	PUNCT
gujaf-287	548	1	han	han	PROPN
gujaf-287	548	2	,	,	PUNCT
gujaf-287	548	3	j.	j.	PROPN
gujaf-287	548	4	j.	j.	PROPN
gujaf-287	548	5	,	,	PUNCT
gujaf-287	548	6	kim	kim	PROPN
gujaf-287	548	7	,	,	PUNCT
gujaf-287	548	8	h.	h.	PROPN
gujaf-287	548	9	j.	j.	PROPN
gujaf-287	548	10	,	,	PUNCT
gujaf-287	548	11	&	&	CCONJ
gujaf-287	548	12	yu	yu	PROPN
gujaf-287	548	13	,	,	PUNCT
gujaf-287	548	14	j.	j.	PROPN
gujaf-287	548	15	(	(	PUNCT
gujaf-287	548	16	2016	2016	NUM
gujaf-287	548	17	)	)	PUNCT
gujaf-287	548	18	.	.	PUNCT
gujaf-287	549	1	empirical	empirical	ADJ
gujaf-287	549	2	study	study	NOUN
gujaf-287	549	3	on	on	ADP
gujaf-287	549	4	relationship	relationship	NOUN
gujaf-287	549	5	between	between	ADP
gujaf-287	549	6	corporate	corporate	ADJ
gujaf-287	549	7	social	social	ADJ
gujaf-287	549	8	responsibility	responsibility	NOUN
gujaf-287	549	9	and	and	CCONJ
gujaf-287	549	10	financial	financial	ADJ
gujaf-287	549	11	performance	performance	NOUN
gujaf-287	549	12	in	in	ADP
gujaf-287	549	13	korea	korea	PROPN
gujaf-287	549	14	.	.	PUNCT
gujaf-287	550	1	asian	asian	ADJ
gujaf-287	550	2	journal	journal	PROPN
gujaf-287	550	3	of	of	ADP
gujaf-287	550	4	sustainability	sustainability	NOUN
gujaf-287	550	5	and	and	CCONJ
gujaf-287	550	6	social	social	ADJ
gujaf-287	550	7	responsibility	responsibility	NOUN
gujaf-287	550	8	,	,	PUNCT
gujaf-287	550	9	1	1	NUM
gujaf-287	550	10	,	,	PUNCT
gujaf-287	550	11	61	61	NUM
gujaf-287	550	12	-	-	SYM
gujaf-287	550	13	76	76	NUM
gujaf-287	550	14	.	.	PUNCT
gujaf-287	551	1	harjoto	harjoto	PROPN
gujaf-287	551	2	,	,	PUNCT
gujaf-287	551	3	m.	m.	NOUN
gujaf-287	551	4	,	,	PUNCT
gujaf-287	551	5	laksmana	laksmana	PROPN
gujaf-287	551	6	,	,	PUNCT
gujaf-287	551	7	i.	i.	PROPN
gujaf-287	551	8	,	,	PUNCT
gujaf-287	551	9	&	&	CCONJ
gujaf-287	551	10	lee	lee	PROPN
gujaf-287	551	11	,	,	PUNCT
gujaf-287	551	12	r.	r.	PROPN
gujaf-287	551	13	(	(	PUNCT
gujaf-287	551	14	2015	2015	NUM
gujaf-287	551	15	)	)	PUNCT
gujaf-287	551	16	.	.	PUNCT
gujaf-287	552	1	board	board	NOUN
gujaf-287	552	2	diversity	diversity	NOUN
gujaf-287	552	3	and	and	CCONJ
gujaf-287	552	4	corporate	corporate	ADJ
gujaf-287	552	5	social	social	ADJ
gujaf-287	552	6	gusau	gusau	ADJ
gujaf-287	552	7	journal	journal	NOUN
gujaf-287	552	8	of	of	ADP
gujaf-287	552	9	accounting	accounting	NOUN
gujaf-287	552	10	and	and	CCONJ
gujaf-287	552	11	finance	finance	NOUN
gujaf-287	552	12	,	,	PUNCT
gujaf-287	552	13	vol	vol	NOUN
gujaf-287	552	14	.	.	PROPN
gujaf-287	552	15	5	5	NUM
gujaf-287	552	16	,	,	PUNCT
gujaf-287	552	17	issue	issue	NOUN
gujaf-287	552	18	1	1	NUM
gujaf-287	552	19	,	,	PUNCT
gujaf-287	552	20	april	april	PROPN
gujaf-287	552	21	,	,	PUNCT
gujaf-287	552	22	2024	2024	NUM
gujaf-287	552	23	307	307	NUM
gujaf-287	552	24	responsibility	responsibility	NOUN
gujaf-287	552	25	.	.	PUNCT
gujaf-287	553	1	journal	journal	PROPN
gujaf-287	553	2	of	of	ADP
gujaf-287	553	3	business	business	NOUN
gujaf-287	553	4	ethics	ethic	NOUN
gujaf-287	553	5	,	,	PUNCT
gujaf-287	553	6	132	132	NUM
gujaf-287	553	7	,	,	PUNCT
gujaf-287	553	8	641–660	641–660	NUM
gujaf-287	553	9	.	.	PUNCT
gujaf-287	554	1	hartmann	hartmann	PROPN
gujaf-287	554	2	,	,	PUNCT
gujaf-287	554	3	c.	c.	PROPN
gujaf-287	554	4	c.	c.	PROPN
gujaf-287	554	5	,	,	PUNCT
gujaf-287	554	6	&	&	CCONJ
gujaf-287	554	7	carmenate	carmenate	ADJ
gujaf-287	554	8	,	,	PUNCT
gujaf-287	554	9	j.	j.	PROPN
gujaf-287	554	10	(	(	PUNCT
gujaf-287	554	11	2021	2021	NUM
gujaf-287	554	12	)	)	PUNCT
gujaf-287	554	13	.	.	PUNCT
gujaf-287	555	1	does	do	AUX
gujaf-287	555	2	board	board	VERB
gujaf-287	555	3	diversity	diversity	NOUN
gujaf-287	555	4	influence	influence	NOUN
gujaf-287	555	5	firms	firm	NOUN
gujaf-287	555	6	’	'	PUNCT
gujaf-287	555	7	corporate	corporate	ADJ
gujaf-287	555	8	social	social	ADJ
gujaf-287	555	9	responsibility	responsibility	NOUN
gujaf-287	555	10	reputation	reputation	NOUN
gujaf-287	555	11	?	?	PUNCT
gujaf-287	556	1	social	social	ADJ
gujaf-287	556	2	responsibility	responsibility	NOUN
gujaf-287	556	3	journal	journal	NOUN
gujaf-287	556	4	,	,	PUNCT
gujaf-287	556	5	17(8	17(8	NUM
gujaf-287	556	6	)	)	PUNCT
gujaf-287	556	7	,	,	PUNCT
gujaf-287	556	8	1299–1319	1299–1319	NUM
gujaf-287	556	9	.	.	PUNCT
gujaf-287	557	1	hatane	hatane	PROPN
gujaf-287	557	2	,	,	PUNCT
gujaf-287	557	3	s.	s.	PROPN
gujaf-287	557	4	e.	e.	PROPN
gujaf-287	557	5	(	(	PUNCT
gujaf-287	557	6	2015	2015	NUM
gujaf-287	557	7	)	)	PUNCT
gujaf-287	557	8	.	.	PUNCT
gujaf-287	558	1	employee	employee	NOUN
gujaf-287	558	2	satisfaction	satisfaction	NOUN
gujaf-287	558	3	and	and	CCONJ
gujaf-287	558	4	performance	performance	NOUN
gujaf-287	558	5	as	as	ADP
gujaf-287	558	6	intervening	intervene	VERB
gujaf-287	558	7	variables	variable	NOUN
gujaf-287	558	8	of	of	ADP
gujaf-287	558	9	learning	learn	VERB
gujaf-287	558	10	organization	organization	NOUN
gujaf-287	558	11	on	on	ADP
gujaf-287	558	12	financial	financial	ADJ
gujaf-287	558	13	performance	performance	NOUN
gujaf-287	558	14	.	.	PUNCT
gujaf-287	559	1	procedia	procedia	NOUN
gujaf-287	559	2	-	-	PUNCT
gujaf-287	559	3	social	social	ADJ
gujaf-287	559	4	and	and	CCONJ
gujaf-287	559	5	behavioral	behavioral	ADJ
gujaf-287	559	6	sciences	science	NOUN
gujaf-287	559	7	,	,	PUNCT
gujaf-287	559	8	211	211	NUM
gujaf-287	559	9	,	,	PUNCT
gujaf-287	559	10	pp	pp	ADJ
gujaf-287	559	11	.	.	PUNCT
gujaf-287	560	1	619–628	619–628	NUM
gujaf-287	560	2	.	.	PUNCT
gujaf-287	561	1	hausman	hausman	PROPN
gujaf-287	561	2	,	,	PUNCT
gujaf-287	561	3	j.	j.	PROPN
gujaf-287	561	4	(	(	PUNCT
gujaf-287	561	5	2015	2015	NUM
gujaf-287	561	6	)	)	PUNCT
gujaf-287	561	7	.	.	PUNCT
gujaf-287	562	1	specification	specification	NOUN
gujaf-287	562	2	tests	test	NOUN
gujaf-287	562	3	in	in	ADP
gujaf-287	562	4	econometrics	econometric	NOUN
gujaf-287	562	5	.	.	PUNCT
gujaf-287	563	1	applied	apply	VERB
gujaf-287	563	2	econometrics	econometric	NOUN
gujaf-287	563	3	,	,	PUNCT
gujaf-287	563	4	38(2	38(2	NOUN
gujaf-287	563	5	)	)	PUNCT
gujaf-287	563	6	,	,	PUNCT
gujaf-287	563	7	112–134	112–134	NUM
gujaf-287	563	8	.	.	PUNCT
gujaf-287	564	1	henock	henock	NOUN
gujaf-287	564	2	,	,	PUNCT
gujaf-287	564	3	m.	m.	NOUN
gujaf-287	564	4	s.	s.	PROPN
gujaf-287	564	5	(	(	PUNCT
gujaf-287	564	6	2019	2019	NUM
gujaf-287	564	7	)	)	PUNCT
gujaf-287	564	8	.	.	PUNCT
gujaf-287	565	1	financial	financial	ADJ
gujaf-287	565	2	sustainability	sustainability	NOUN
gujaf-287	565	3	and	and	CCONJ
gujaf-287	565	4	outreach	outreach	NOUN
gujaf-287	565	5	performance	performance	NOUN
gujaf-287	565	6	of	of	ADP
gujaf-287	565	7	saving	saving	NOUN
gujaf-287	565	8	and	and	CCONJ
gujaf-287	565	9	credit	credit	NOUN
gujaf-287	565	10	cooperatives	cooperative	NOUN
gujaf-287	565	11	:	:	PUNCT
gujaf-287	565	12	the	the	DET
gujaf-287	565	13	case	case	NOUN
gujaf-287	565	14	of	of	ADP
gujaf-287	565	15	eastern	eastern	ADJ
gujaf-287	565	16	ethiopia	ethiopia	PROPN
gujaf-287	565	17	.	.	PUNCT
gujaf-287	566	1	asia	asia	PROPN
gujaf-287	566	2	pacific	pacific	PROPN
gujaf-287	566	3	management	management	PROPN
gujaf-287	566	4	review	review	PROPN
gujaf-287	566	5	,	,	PUNCT
gujaf-287	566	6	24(1	24(1	NUM
gujaf-287	566	7	)	)	PUNCT
gujaf-287	566	8	,	,	PUNCT
gujaf-287	566	9	1	1	NUM
gujaf-287	566	10	-	-	SYM
gujaf-287	566	11	9	9	NUM
gujaf-287	566	12	.	.	PUNCT
gujaf-287	567	1	heras‐saizarbitoria	heras‐saizarbitoria	PROPN
gujaf-287	567	2	,	,	PUNCT
gujaf-287	567	3	i.	i.	NOUN
gujaf-287	567	4	,	,	PUNCT
gujaf-287	567	5	urbieta	urbieta	PROPN
gujaf-287	567	6	,	,	PUNCT
gujaf-287	567	7	l.	l.	PROPN
gujaf-287	567	8	,	,	PUNCT
gujaf-287	567	9	&	&	CCONJ
gujaf-287	567	10	boiral	boiral	ADJ
gujaf-287	567	11	,	,	PUNCT
gujaf-287	567	12	o.	o.	NOUN
gujaf-287	567	13	(	(	PUNCT
gujaf-287	567	14	2022	2022	NUM
gujaf-287	567	15	)	)	PUNCT
gujaf-287	567	16	.	.	PUNCT
gujaf-287	568	1	organizations	organization	NOUN
gujaf-287	568	2	’	'	PUNCT
gujaf-287	568	3	engagement	engagement	NOUN
gujaf-287	568	4	with	with	ADP
gujaf-287	568	5	sustainable	sustainable	ADJ
gujaf-287	568	6	development	development	NOUN
gujaf-287	568	7	goals	goal	NOUN
gujaf-287	568	8	:	:	PUNCT
gujaf-287	568	9	from	from	ADP
gujaf-287	568	10	cherry‐picking	cherry‐picke	VERB
gujaf-287	568	11	to	to	ADP
gujaf-287	568	12	sdg‐washing	sdg‐washe	VERB
gujaf-287	568	13	?	?	PUNCT
gujaf-287	569	1	corporate	corporate	ADJ
gujaf-287	569	2	social	social	ADJ
gujaf-287	569	3	responsibility	responsibility	NOUN
gujaf-287	569	4	and	and	CCONJ
gujaf-287	569	5	environmental	environmental	ADJ
gujaf-287	569	6	management	management	NOUN
gujaf-287	569	7	,	,	PUNCT
gujaf-287	569	8	29(2	29(2	NUM
gujaf-287	569	9	)	)	PUNCT
gujaf-287	569	10	,	,	PUNCT
gujaf-287	569	11	316–328	316–328	NUM
gujaf-287	569	12	.	.	PUNCT
gujaf-287	570	1	herbert	herbert	PROPN
gujaf-287	570	2	,	,	PUNCT
gujaf-287	570	3	w.	w.	PROPN
gujaf-287	570	4	e.	e.	PROPN
gujaf-287	570	5	,	,	PUNCT
gujaf-287	570	6	&	&	CCONJ
gujaf-287	570	7	tsegba	tsegba	PROPN
gujaf-287	570	8	,	,	PUNCT
gujaf-287	570	9	i.	i.	PROPN
gujaf-287	570	10	n.	n.	PROPN
gujaf-287	570	11	(	(	PUNCT
gujaf-287	570	12	2013	2013	NUM
gujaf-287	570	13	)	)	PUNCT
gujaf-287	570	14	.	.	PUNCT
gujaf-287	571	1	economic	economic	ADJ
gujaf-287	571	2	consequences	consequence	NOUN
gujaf-287	571	3	of	of	ADP
gujaf-287	571	4	international	international	ADJ
gujaf-287	571	5	financial	financial	ADJ
gujaf-287	571	6	reporting	reporting	NOUN
gujaf-287	571	7	standards	standard	NOUN
gujaf-287	571	8	(	(	PUNCT
gujaf-287	571	9	ifrs	ifrs	NOUN
gujaf-287	571	10	)	)	PUNCT
gujaf-287	571	11	adoption	adoption	NOUN
gujaf-287	571	12	:	:	PUNCT
gujaf-287	571	13	evidence	evidence	NOUN
gujaf-287	571	14	from	from	ADP
gujaf-287	571	15	a	a	DET
gujaf-287	571	16	developing	develop	VERB
gujaf-287	571	17	country	country	NOUN
gujaf-287	571	18	.	.	PUNCT
gujaf-287	572	1	european	european	PROPN
gujaf-287	572	2	journal	journal	PROPN
gujaf-287	572	3	of	of	ADP
gujaf-287	572	4	business	business	NOUN
gujaf-287	572	5	and	and	CCONJ
gujaf-287	572	6	management	management	NOUN
gujaf-287	572	7	,	,	PUNCT
gujaf-287	572	8	5(28	5(28	NUM
gujaf-287	572	9	)	)	PUNCT
gujaf-287	572	10	,	,	PUNCT
gujaf-287	572	11	80–99	80–99	NUM
gujaf-287	572	12	.	.	PUNCT
gujaf-287	573	1	ishi	ishi	PROPN
gujaf-287	573	2	,	,	PUNCT
gujaf-287	573	3	h.	h.	PROPN
gujaf-287	573	4	(	(	PUNCT
gujaf-287	573	5	1990	1990	NUM
gujaf-287	573	6	)	)	PUNCT
gujaf-287	573	7	.	.	PUNCT
gujaf-287	574	1	taxation	taxation	NOUN
gujaf-287	574	2	and	and	CCONJ
gujaf-287	574	3	public	public	ADJ
gujaf-287	574	4	debt	debt	NOUN
gujaf-287	574	5	in	in	ADP
gujaf-287	574	6	a	a	DET
gujaf-287	574	7	growing	grow	VERB
gujaf-287	574	8	economy	economy	NOUN
gujaf-287	574	9	:	:	PUNCT
gujaf-287	574	10	the	the	DET
gujaf-287	574	11	japanese	japanese	ADJ
gujaf-287	574	12	experience	experience	NOUN
gujaf-287	574	13	.	.	PUNCT
gujaf-287	575	1	hitotsubashi	hitotsubashi	PROPN
gujaf-287	575	2	journal	journal	PROPN
gujaf-287	575	3	of	of	ADP
gujaf-287	575	4	economics	economic	NOUN
gujaf-287	575	5	,	,	PUNCT
gujaf-287	575	6	1–22	1–22	PROPN
gujaf-287	575	7	.	.	PUNCT
gujaf-287	576	1	ivwurie	ivwurie	PROPN
gujaf-287	576	2	,	,	PUNCT
gujaf-287	576	3	e.	e.	PROPN
gujaf-287	576	4	a.	a.	PROPN
gujaf-287	576	5	,	,	PUNCT
gujaf-287	576	6	&	&	CCONJ
gujaf-287	576	7	akpan	akpan	PROPN
gujaf-287	576	8	,	,	PUNCT
gujaf-287	576	9	e.	e.	PROPN
gujaf-287	576	10	e.	e.	PROPN
gujaf-287	576	11	(	(	PUNCT
gujaf-287	576	12	2021	2021	NUM
gujaf-287	576	13	)	)	PUNCT
gujaf-287	576	14	.	.	PUNCT
gujaf-287	577	1	strategic	strategic	ADJ
gujaf-287	577	2	corporate	corporate	ADJ
gujaf-287	577	3	social	social	ADJ
gujaf-287	577	4	responsibility	responsibility	NOUN
gujaf-287	577	5	and	and	CCONJ
gujaf-287	577	6	sustainability	sustainability	NOUN
gujaf-287	577	7	of	of	ADP
gujaf-287	577	8	multinational	multinational	ADJ
gujaf-287	577	9	corporations	corporation	NOUN
gujaf-287	577	10	in	in	ADP
gujaf-287	577	11	nigeria	nigeria	PROPN
gujaf-287	577	12	.	.	PUNCT
gujaf-287	578	1	research	research	NOUN
gujaf-287	578	2	journal	journal	PROPN
gujaf-287	578	3	of	of	ADP
gujaf-287	578	4	business	business	NOUN
gujaf-287	578	5	and	and	CCONJ
gujaf-287	578	6	management	management	NOUN
gujaf-287	578	7	,	,	PUNCT
gujaf-287	578	8	8(2	8(2	NUM
gujaf-287	578	9	)	)	PUNCT
gujaf-287	578	10	,	,	PUNCT
gujaf-287	578	11	51	51	NUM
gujaf-287	578	12	-	-	SYM
gujaf-287	578	13	61	61	NUM
gujaf-287	578	14	.	.	PUNCT
gujaf-287	579	1	kao	kao	PROPN
gujaf-287	579	2	,	,	PUNCT
gujaf-287	579	3	e.	e.	PROPN
gujaf-287	579	4	h.	h.	PROPN
gujaf-287	579	5	,	,	PUNCT
gujaf-287	579	6	yeh	yeh	PROPN
gujaf-287	579	7	,	,	PUNCT
gujaf-287	579	8	c.	c.	PROPN
gujaf-287	579	9	c.	c.	PROPN
gujaf-287	579	10	,	,	PUNCT
gujaf-287	579	11	wang	wang	PROPN
gujaf-287	579	12	,	,	PUNCT
gujaf-287	579	13	l.	l.	PROPN
gujaf-287	579	14	h.	h.	PROPN
gujaf-287	579	15	,	,	PUNCT
gujaf-287	579	16	&	&	CCONJ
gujaf-287	579	17	fung	fung	PROPN
gujaf-287	579	18	,	,	PUNCT
gujaf-287	579	19	h.	h.	PROPN
gujaf-287	579	20	g.	g.	PROPN
gujaf-287	579	21	(	(	PUNCT
gujaf-287	579	22	2018	2018	NUM
gujaf-287	579	23	)	)	PUNCT
gujaf-287	579	24	.	.	PUNCT
gujaf-287	580	1	the	the	DET
gujaf-287	580	2	relationship	relationship	NOUN
gujaf-287	580	3	between	between	ADP
gujaf-287	580	4	csr	csr	NOUN
gujaf-287	580	5	and	and	CCONJ
gujaf-287	580	6	performance	performance	NOUN
gujaf-287	580	7	:	:	PUNCT
gujaf-287	580	8	evidence	evidence	NOUN
gujaf-287	580	9	in	in	ADP
gujaf-287	580	10	china	china	PROPN
gujaf-287	580	11	.	.	PUNCT
gujaf-287	581	1	pacific	pacific	ADJ
gujaf-287	581	2	-	-	PUNCT
gujaf-287	581	3	basin	basin	NOUN
gujaf-287	581	4	finance	finance	NOUN
gujaf-287	581	5	journal	journal	NOUN
gujaf-287	581	6	,	,	PUNCT
gujaf-287	581	7	51	51	NUM
gujaf-287	581	8	,	,	PUNCT
gujaf-287	581	9	155	155	NUM
gujaf-287	581	10	-	-	SYM
gujaf-287	581	11	170	170	NUM
gujaf-287	581	12	.	.	PUNCT
gujaf-287	582	1	kay	kay	PROPN
gujaf-287	582	2	,	,	PUNCT
gujaf-287	582	3	i.	i.	PROPN
gujaf-287	582	4	,	,	PUNCT
gujaf-287	582	5	brindisi	brindisi	X
gujaf-287	582	6	,	,	PUNCT
gujaf-287	582	7	c.	c.	NOUN
gujaf-287	582	8	,	,	PUNCT
gujaf-287	582	9	&	&	CCONJ
gujaf-287	582	10	martin	martin	PROPN
gujaf-287	582	11	,	,	PUNCT
gujaf-287	582	12	b.	b.	PROPN
gujaf-287	582	13	(	(	PUNCT
gujaf-287	582	14	2020	2020	NUM
gujaf-287	582	15	)	)	PUNCT
gujaf-287	582	16	.	.	PUNCT
gujaf-287	583	1	the	the	DET
gujaf-287	583	2	stakeholder	stakeholder	NOUN
gujaf-287	583	3	model	model	NOUN
gujaf-287	583	4	and	and	CCONJ
gujaf-287	583	5	esg	esg	PROPN
gujaf-287	583	6	.	.	PUNCT
gujaf-287	584	1	in	in	ADP
gujaf-287	584	2	harvard	harvard	PROPN
gujaf-287	584	3	law	law	PROPN
gujaf-287	584	4	school	school	PROPN
gujaf-287	584	5	forum	forum	PROPN
gujaf-287	584	6	.	.	PUNCT
gujaf-287	585	1	kumaran	kumaran	PROPN
gujaf-287	585	2	,	,	PUNCT
gujaf-287	585	3	v.	v.	PROPN
gujaf-287	585	4	v.	v.	ADP
gujaf-287	585	5	,	,	PUNCT
gujaf-287	585	6	&	&	CCONJ
gujaf-287	585	7	rajamoorthy	rajamoorthy	ADJ
gujaf-287	585	8	,	,	PUNCT
gujaf-287	585	9	y.	y.	PROPN
gujaf-287	585	10	(	(	PUNCT
gujaf-287	585	11	2024	2024	NUM
gujaf-287	585	12	)	)	PUNCT
gujaf-287	585	13	.	.	PUNCT
gujaf-287	586	1	impact	impact	NOUN
gujaf-287	586	2	of	of	ADP
gujaf-287	586	3	productivity	productivity	NOUN
gujaf-287	586	4	,	,	PUNCT
gujaf-287	586	5	corruption	corruption	NOUN
gujaf-287	586	6	,	,	PUNCT
gujaf-287	586	7	and	and	CCONJ
gujaf-287	586	8	growth	growth	NOUN
gujaf-287	586	9	on	on	ADP
gujaf-287	586	10	debt	debt	NOUN
gujaf-287	586	11	:	:	PUNCT
gujaf-287	586	12	evidence	evidence	NOUN
gujaf-287	586	13	from	from	ADP
gujaf-287	586	14	panel	panel	NOUN
gujaf-287	586	15	data	datum	NOUN
gujaf-287	586	16	analysis	analysis	NOUN
gujaf-287	586	17	.	.	PUNCT
gujaf-287	587	1	international	international	ADJ
gujaf-287	587	2	journal	journal	PROPN
gujaf-287	587	3	of	of	ADP
gujaf-287	587	4	management	management	NOUN
gujaf-287	587	5	studies	study	NOUN
gujaf-287	587	6	(	(	PUNCT
gujaf-287	587	7	ijms	ijms	PROPN
gujaf-287	587	8	)	)	PUNCT
gujaf-287	587	9	,	,	PUNCT
gujaf-287	587	10	31(1	31(1	NUM
gujaf-287	587	11	)	)	PUNCT
gujaf-287	587	12	,	,	PUNCT
gujaf-287	587	13	89–112	89–112	PROPN
gujaf-287	587	14	.	.	PUNCT
gujaf-287	588	1	landi	landi	PROPN
gujaf-287	588	2	,	,	PUNCT
gujaf-287	588	3	g.	g.	PROPN
gujaf-287	588	4	,	,	PUNCT
gujaf-287	588	5	&	&	CCONJ
gujaf-287	588	6	sciarelli	sciarelli	PROPN
gujaf-287	588	7	,	,	PUNCT
gujaf-287	588	8	m.	m.	NOUN
gujaf-287	588	9	(	(	PUNCT
gujaf-287	588	10	2018	2018	NUM
gujaf-287	588	11	)	)	PUNCT
gujaf-287	588	12	.	.	PUNCT
gujaf-287	589	1	towards	towards	ADP
gujaf-287	589	2	a	a	DET
gujaf-287	589	3	more	more	ADV
gujaf-287	589	4	ethical	ethical	ADJ
gujaf-287	589	5	market	market	NOUN
gujaf-287	589	6	:	:	PUNCT
gujaf-287	589	7	the	the	DET
gujaf-287	589	8	impact	impact	NOUN
gujaf-287	589	9	of	of	ADP
gujaf-287	589	10	esg	esg	NOUN
gujaf-287	589	11	rating	rating	NOUN
gujaf-287	589	12	on	on	ADP
gujaf-287	589	13	corporate	corporate	ADJ
gujaf-287	589	14	financial	financial	ADJ
gujaf-287	589	15	performance	performance	NOUN
gujaf-287	589	16	.	.	PUNCT
gujaf-287	590	1	social	social	ADJ
gujaf-287	590	2	responsibility	responsibility	NOUN
gujaf-287	590	3	journal	journal	NOUN
gujaf-287	590	4	,	,	PUNCT
gujaf-287	590	5	15(1	15(1	NUM
gujaf-287	590	6	)	)	PUNCT
gujaf-287	590	7	,	,	PUNCT
gujaf-287	590	8	11	11	NUM
gujaf-287	590	9	-	-	SYM
gujaf-287	590	10	27	27	NUM
gujaf-287	590	11	.	.	PUNCT
gujaf-287	591	1	lenssen	lenssen	PROPN
gujaf-287	591	2	,	,	PUNCT
gujaf-287	591	3	j.	j.	PROPN
gujaf-287	591	4	j.	j.	PROPN
gujaf-287	591	5	,	,	PUNCT
gujaf-287	591	6	a.	a.	NOUN
gujaf-287	591	7	dentchev	dentchev	PROPN
gujaf-287	591	8	,	,	PUNCT
gujaf-287	591	9	n.	n.	PROPN
gujaf-287	591	10	,	,	PUNCT
gujaf-287	591	11	&	&	CCONJ
gujaf-287	591	12	roger	roger	PROPN
gujaf-287	591	13	,	,	PUNCT
gujaf-287	591	14	l.	l.	PROPN
gujaf-287	591	15	(	(	PUNCT
gujaf-287	591	16	2014	2014	NUM
gujaf-287	591	17	)	)	PUNCT
gujaf-287	591	18	.	.	PUNCT
gujaf-287	592	1	sustainability	sustainability	NOUN
gujaf-287	592	2	,	,	PUNCT
gujaf-287	592	3	risk	risk	NOUN
gujaf-287	592	4	management	management	NOUN
gujaf-287	592	5	and	and	CCONJ
gujaf-287	592	6	governance	governance	NOUN
gujaf-287	592	7	:	:	PUNCT
gujaf-287	592	8	towards	towards	ADP
gujaf-287	592	9	an	an	DET
gujaf-287	592	10	integrative	integrative	ADJ
gujaf-287	592	11	approach	approach	NOUN
gujaf-287	592	12	.	.	PUNCT
gujaf-287	593	1	corporate	corporate	ADJ
gujaf-287	593	2	governance	governance	NOUN
gujaf-287	593	3	,	,	PUNCT
gujaf-287	593	4	14(5	14(5	NUM
gujaf-287	593	5	)	)	PUNCT
gujaf-287	593	6	,	,	PUNCT
gujaf-287	593	7	670	670	NUM
gujaf-287	593	8	-	-	SYM
gujaf-287	593	9	684	684	NUM
gujaf-287	593	10	.	.	PUNCT
gujaf-287	594	1	gusau	gusau	PROPN
gujaf-287	594	2	journal	journal	PROPN
gujaf-287	594	3	of	of	ADP
gujaf-287	594	4	accounting	accounting	NOUN
gujaf-287	594	5	and	and	CCONJ
gujaf-287	594	6	finance	finance	NOUN
gujaf-287	594	7	,	,	PUNCT
gujaf-287	594	8	vol	vol	NOUN
gujaf-287	594	9	.	.	PROPN
gujaf-287	594	10	5	5	NUM
gujaf-287	594	11	,	,	PUNCT
gujaf-287	594	12	issue	issue	NOUN
gujaf-287	594	13	1	1	NUM
gujaf-287	594	14	,	,	PUNCT
gujaf-287	594	15	april	april	PROPN
gujaf-287	594	16	,	,	PUNCT
gujaf-287	594	17	2024	2024	NUM
gujaf-287	594	18	308	308	NUM
gujaf-287	594	19	levin	levin	PROPN
gujaf-287	594	20	,	,	PUNCT
gujaf-287	594	21	a.	a.	PROPN
gujaf-287	594	22	,	,	PUNCT
gujaf-287	594	23	lin	lin	PROPN
gujaf-287	594	24	,	,	PUNCT
gujaf-287	594	25	c.-f	c.-f	NOUN
gujaf-287	594	26	.	.	PUNCT
gujaf-287	594	27	,	,	PUNCT
gujaf-287	594	28	&	&	CCONJ
gujaf-287	594	29	chu	chu	PROPN
gujaf-287	594	30	,	,	PUNCT
gujaf-287	594	31	c.-s	c.-	NOUN
gujaf-287	594	32	.	.	PUNCT
gujaf-287	595	1	j.	j.	PROPN
gujaf-287	595	2	(	(	PUNCT
gujaf-287	595	3	2002	2002	NUM
gujaf-287	595	4	)	)	PUNCT
gujaf-287	595	5	.	.	PUNCT
gujaf-287	596	1	unit	unit	NOUN
gujaf-287	596	2	root	root	NOUN
gujaf-287	596	3	tests	test	NOUN
gujaf-287	596	4	in	in	ADP
gujaf-287	596	5	panel	panel	NOUN
gujaf-287	596	6	data	datum	NOUN
gujaf-287	596	7	:	:	PUNCT
gujaf-287	596	8	asymptotic	asymptotic	ADJ
gujaf-287	596	9	and	and	CCONJ
gujaf-287	596	10	finite	finite	ADJ
gujaf-287	596	11	-	-	PUNCT
gujaf-287	596	12	sample	sample	NOUN
gujaf-287	596	13	properties	property	NOUN
gujaf-287	596	14	.	.	PUNCT
gujaf-287	597	1	journal	journal	PROPN
gujaf-287	597	2	of	of	ADP
gujaf-287	597	3	econometrics	econometric	NOUN
gujaf-287	597	4	,	,	PUNCT
gujaf-287	597	5	108(1	108(1	NUM
gujaf-287	597	6	)	)	PUNCT
gujaf-287	597	7	,	,	PUNCT
gujaf-287	597	8	1–24	1–24	PROPN
gujaf-287	597	9	.	.	PUNCT
gujaf-287	598	1	li	li	PROPN
gujaf-287	598	2	,	,	PUNCT
gujaf-287	598	3	y.	y.	PROPN
gujaf-287	598	4	,	,	PUNCT
gujaf-287	598	5	gong	gong	PROPN
gujaf-287	598	6	,	,	PUNCT
gujaf-287	598	7	m.	m.	NOUN
gujaf-287	598	8	,	,	PUNCT
gujaf-287	598	9	zhang	zhang	PROPN
gujaf-287	598	10	,	,	PUNCT
gujaf-287	598	11	x.	x.	PROPN
gujaf-287	598	12	y.	y.	PROPN
gujaf-287	598	13	,	,	PUNCT
gujaf-287	598	14	&	&	CCONJ
gujaf-287	598	15	koh	koh	PROPN
gujaf-287	598	16	,	,	PUNCT
gujaf-287	598	17	l.	l.	PROPN
gujaf-287	598	18	(	(	PUNCT
gujaf-287	598	19	2018	2018	NUM
gujaf-287	598	20	)	)	PUNCT
gujaf-287	598	21	.	.	PUNCT
gujaf-287	599	1	the	the	DET
gujaf-287	599	2	impact	impact	NOUN
gujaf-287	599	3	of	of	ADP
gujaf-287	599	4	environmental	environmental	ADJ
gujaf-287	599	5	,	,	PUNCT
gujaf-287	599	6	social	social	ADJ
gujaf-287	599	7	,	,	PUNCT
gujaf-287	599	8	and	and	CCONJ
gujaf-287	599	9	governance	governance	NOUN
gujaf-287	599	10	disclosure	disclosure	NOUN
gujaf-287	599	11	on	on	ADP
gujaf-287	599	12	firm	firm	ADJ
gujaf-287	599	13	value	value	NOUN
gujaf-287	599	14	:	:	PUNCT
gujaf-287	599	15	the	the	DET
gujaf-287	599	16	role	role	NOUN
gujaf-287	599	17	of	of	ADP
gujaf-287	599	18	ceo	ceo	NOUN
gujaf-287	599	19	power	power	NOUN
gujaf-287	599	20	.	.	PUNCT
gujaf-287	600	1	the	the	DET
gujaf-287	600	2	british	british	PROPN
gujaf-287	600	3	accounting	accounting	PROPN
gujaf-287	600	4	review	review	PROPN
gujaf-287	600	5	,	,	PUNCT
gujaf-287	600	6	50(1	50(1	PROPN
gujaf-287	600	7	)	)	PUNCT
gujaf-287	600	8	,	,	PUNCT
gujaf-287	600	9	60	60	NUM
gujaf-287	600	10	-	-	SYM
gujaf-287	600	11	75	75	NUM
gujaf-287	600	12	.	.	PUNCT
gujaf-287	601	1	lim	lim	PROPN
gujaf-287	601	2	,	,	PUNCT
gujaf-287	601	3	w.	w.	PROPN
gujaf-287	601	4	m.	m.	PROPN
gujaf-287	601	5	(	(	PUNCT
gujaf-287	601	6	2022	2022	NUM
gujaf-287	601	7	)	)	PUNCT
gujaf-287	601	8	.	.	PUNCT
gujaf-287	602	1	the	the	DET
gujaf-287	602	2	sustainability	sustainability	NOUN
gujaf-287	602	3	pyramid	pyramid	NOUN
gujaf-287	602	4	:	:	PUNCT
gujaf-287	602	5	a	a	DET
gujaf-287	602	6	hierarchical	hierarchical	ADJ
gujaf-287	602	7	approach	approach	NOUN
gujaf-287	602	8	to	to	ADP
gujaf-287	602	9	greater	great	ADJ
gujaf-287	602	10	sustainability	sustainability	NOUN
gujaf-287	602	11	and	and	CCONJ
gujaf-287	602	12	the	the	DET
gujaf-287	602	13	united	united	PROPN
gujaf-287	602	14	nations	nations	PROPN
gujaf-287	602	15	sustainable	sustainable	ADJ
gujaf-287	602	16	development	development	NOUN
gujaf-287	602	17	goals	goal	NOUN
gujaf-287	602	18	with	with	ADP
gujaf-287	602	19	implications	implication	NOUN
gujaf-287	602	20	for	for	ADP
gujaf-287	602	21	marketing	marketing	NOUN
gujaf-287	602	22	theory	theory	NOUN
gujaf-287	602	23	,	,	PUNCT
gujaf-287	602	24	practice	practice	NOUN
gujaf-287	602	25	,	,	PUNCT
gujaf-287	602	26	and	and	CCONJ
gujaf-287	602	27	public	public	ADJ
gujaf-287	602	28	policy	policy	NOUN
gujaf-287	602	29	.	.	PUNCT
gujaf-287	603	1	australasian	australasian	ADJ
gujaf-287	603	2	marketing	marketing	NOUN
gujaf-287	603	3	journal	journal	NOUN
gujaf-287	603	4	,	,	PUNCT
gujaf-287	603	5	30(2	30(2	NUM
gujaf-287	603	6	)	)	PUNCT
gujaf-287	603	7	,	,	PUNCT
gujaf-287	603	8	142–150	142–150	NUM
gujaf-287	603	9	.	.	PUNCT
gujaf-287	604	1	linnenluecke	linnenluecke	PROPN
gujaf-287	604	2	,	,	PUNCT
gujaf-287	604	3	m.	m.	PROPN
gujaf-287	604	4	k.	k.	PROPN
gujaf-287	604	5	(	(	PUNCT
gujaf-287	604	6	2022	2022	NUM
gujaf-287	604	7	)	)	PUNCT
gujaf-287	604	8	.	.	PUNCT
gujaf-287	605	1	environmental	environmental	ADJ
gujaf-287	605	2	,	,	PUNCT
gujaf-287	605	3	social	social	ADJ
gujaf-287	605	4	and	and	CCONJ
gujaf-287	605	5	governance	governance	NOUN
gujaf-287	605	6	(	(	PUNCT
gujaf-287	605	7	esg	esg	NOUN
gujaf-287	605	8	)	)	PUNCT
gujaf-287	605	9	performance	performance	NOUN
gujaf-287	605	10	in	in	ADP
gujaf-287	605	11	the	the	DET
gujaf-287	605	12	context	context	NOUN
gujaf-287	605	13	of	of	ADP
gujaf-287	605	14	multinational	multinational	ADJ
gujaf-287	605	15	business	business	NOUN
gujaf-287	605	16	research	research	NOUN
gujaf-287	605	17	.	.	PUNCT
gujaf-287	606	1	multinational	multinational	ADJ
gujaf-287	606	2	business	business	PROPN
gujaf-287	606	3	review	review	PROPN
gujaf-287	606	4	,	,	PUNCT
gujaf-287	606	5	30(1	30(1	NUM
gujaf-287	606	6	)	)	PUNCT
gujaf-287	606	7	,	,	PUNCT
gujaf-287	606	8	1–16	1–16	PROPN
gujaf-287	606	9	.	.	PUNCT
gujaf-287	607	1	lista	lista	PROPN
gujaf-287	607	2	,	,	PUNCT
gujaf-287	607	3	l.	l.	PROPN
gujaf-287	607	4	(	(	PUNCT
gujaf-287	607	5	2014	2014	NUM
gujaf-287	607	6	)	)	PUNCT
gujaf-287	607	7	.	.	PUNCT
gujaf-287	608	1	the	the	DET
gujaf-287	608	2	bias	bias	NOUN
gujaf-287	608	3	of	of	ADP
gujaf-287	608	4	the	the	DET
gujaf-287	608	5	unbiased	unbiased	ADJ
gujaf-287	608	6	estimator	estimator	NOUN
gujaf-287	608	7	:	:	PUNCT
gujaf-287	608	8	a	a	DET
gujaf-287	608	9	study	study	NOUN
gujaf-287	608	10	of	of	ADP
gujaf-287	608	11	the	the	DET
gujaf-287	608	12	iterative	iterative	NOUN
gujaf-287	608	13	application	application	NOUN
gujaf-287	608	14	of	of	ADP
gujaf-287	608	15	the	the	DET
gujaf-287	608	16	blue	blue	ADJ
gujaf-287	608	17	method	method	NOUN
gujaf-287	608	18	.	.	PUNCT
gujaf-287	609	1	nuclear	nuclear	ADJ
gujaf-287	609	2	instruments	instrument	NOUN
gujaf-287	609	3	and	and	CCONJ
gujaf-287	609	4	methods	method	NOUN
gujaf-287	609	5	in	in	ADP
gujaf-287	609	6	physics	physics	NOUN
gujaf-287	609	7	research	research	PROPN
gujaf-287	609	8	section	section	NOUN
gujaf-287	609	9	a	a	DET
gujaf-287	609	10	:	:	PUNCT
gujaf-287	609	11	accelerators	accelerator	NOUN
gujaf-287	609	12	,	,	PUNCT
gujaf-287	609	13	spectrometers	spectrometer	NOUN
gujaf-287	609	14	,	,	PUNCT
gujaf-287	609	15	detectors	detector	NOUN
gujaf-287	609	16	and	and	CCONJ
gujaf-287	609	17	associated	associated	ADJ
gujaf-287	609	18	equipment	equipment	NOUN
gujaf-287	609	19	,	,	PUNCT
gujaf-287	609	20	764	764	NUM
gujaf-287	609	21	,	,	PUNCT
gujaf-287	609	22	82–93	82–93	NUM
gujaf-287	609	23	.	.	PUNCT
gujaf-287	610	1	marsat	marsat	PROPN
gujaf-287	610	2	,	,	PUNCT
gujaf-287	610	3	s.	s.	PROPN
gujaf-287	610	4	,	,	PUNCT
gujaf-287	610	5	&	&	CCONJ
gujaf-287	610	6	williams	williams	PROPN
gujaf-287	610	7	,	,	PUNCT
gujaf-287	610	8	b.	b.	PROPN
gujaf-287	610	9	(	(	PUNCT
gujaf-287	610	10	2011	2011	NUM
gujaf-287	610	11	,	,	PUNCT
gujaf-287	610	12	may	may	AUX
gujaf-287	610	13	)	)	PUNCT
gujaf-287	610	14	.	.	PUNCT
gujaf-287	611	1	csr	csr	NOUN
gujaf-287	611	2	and	and	CCONJ
gujaf-287	611	3	market	market	NOUN
gujaf-287	611	4	valuation	valuation	NOUN
gujaf-287	611	5	:	:	PUNCT
gujaf-287	611	6	international	international	ADJ
gujaf-287	611	7	evidence	evidence	NOUN
gujaf-287	611	8	.	.	PUNCT
gujaf-287	612	1	in	in	ADP
gujaf-287	612	2	international	international	ADJ
gujaf-287	612	3	conference	conference	NOUN
gujaf-287	612	4	of	of	ADP
gujaf-287	612	5	the	the	DET
gujaf-287	612	6	french	french	ADJ
gujaf-287	612	7	finance	finance	NOUN
gujaf-287	612	8	association	association	NOUN
gujaf-287	612	9	(	(	PUNCT
gujaf-287	612	10	affi	affi	PROPN
gujaf-287	612	11	)	)	PUNCT
gujaf-287	612	12	.	.	PUNCT
gujaf-287	613	1	minh	minh	PROPN
gujaf-287	613	2	,	,	PUNCT
gujaf-287	613	3	t.	t.	PROPN
gujaf-287	613	4	d.	d.	PROPN
gujaf-287	613	5	t.	t.	PROPN
gujaf-287	613	6	,	,	PUNCT
gujaf-287	613	7	&	&	CCONJ
gujaf-287	613	8	hong	hong	PROPN
gujaf-287	613	9	,	,	PUNCT
gujaf-287	613	10	p.	p.	NOUN
gujaf-287	613	11	t.	t.	NOUN
gujaf-287	614	1	t.	t.	PROPN
gujaf-287	614	2	(	(	PUNCT
gujaf-287	614	3	2022	2022	NUM
gujaf-287	614	4	)	)	PUNCT
gujaf-287	614	5	.	.	PUNCT
gujaf-287	615	1	do	do	AUX
gujaf-287	615	2	corporate	corporate	ADJ
gujaf-287	615	3	social	social	ADJ
gujaf-287	615	4	responsibilities	responsibility	NOUN
gujaf-287	615	5	support	support	VERB
gujaf-287	615	6	its	its	PRON
gujaf-287	615	7	financial	financial	ADJ
gujaf-287	615	8	performance	performance	NOUN
gujaf-287	615	9	?	?	PUNCT
gujaf-287	616	1	evidence	evidence	NOUN
gujaf-287	616	2	of	of	ADP
gujaf-287	616	3	the	the	DET
gujaf-287	616	4	listed	list	VERB
gujaf-287	616	5	firms	firm	NOUN
gujaf-287	616	6	in	in	ADP
gujaf-287	616	7	vietnam	vietnam	PROPN
gujaf-287	616	8	.	.	PUNCT
gujaf-287	617	1	jurnal	jurnal	ADJ
gujaf-287	617	2	ekonomi	ekonomi	PROPN
gujaf-287	617	3	&	&	CCONJ
gujaf-287	617	4	studi	studi	PROPN
gujaf-287	617	5	pembangunan	pembangunan	PROPN
gujaf-287	617	6	,	,	PUNCT
gujaf-287	617	7	23(1	23(1	NOUN
gujaf-287	617	8	)	)	PUNCT
gujaf-287	617	9	,	,	PUNCT
gujaf-287	617	10	1–20	1–20	PROPN
gujaf-287	617	11	.	.	PUNCT
gujaf-287	618	1	mogaji	mogaji	PROPN
gujaf-287	618	2	,	,	PUNCT
gujaf-287	618	3	e.	e.	PROPN
gujaf-287	618	4	,	,	PUNCT
gujaf-287	618	5	hinson	hinson	PROPN
gujaf-287	618	6	,	,	PUNCT
gujaf-287	618	7	r.	r.	PROPN
gujaf-287	618	8	e.	e.	PROPN
gujaf-287	618	9	,	,	PUNCT
gujaf-287	618	10	nwoba	nwoba	PROPN
gujaf-287	618	11	,	,	PUNCT
gujaf-287	618	12	a.	a.	NOUN
gujaf-287	618	13	c.	c.	PROPN
gujaf-287	618	14	,	,	PUNCT
gujaf-287	618	15	&	&	CCONJ
gujaf-287	618	16	nguyen	nguyen	PROPN
gujaf-287	618	17	,	,	PUNCT
gujaf-287	618	18	n.	n.	PROPN
gujaf-287	618	19	p.	p.	PROPN
gujaf-287	618	20	(	(	PUNCT
gujaf-287	618	21	2021	2021	NUM
gujaf-287	618	22	)	)	PUNCT
gujaf-287	618	23	.	.	PUNCT
gujaf-287	619	1	corporate	corporate	ADJ
gujaf-287	619	2	social	social	ADJ
gujaf-287	619	3	responsibility	responsibility	NOUN
gujaf-287	619	4	for	for	ADP
gujaf-287	619	5	women	woman	NOUN
gujaf-287	619	6	's	's	PART
gujaf-287	619	7	empowerment	empowerment	NOUN
gujaf-287	619	8	:	:	PUNCT
gujaf-287	619	9	a	a	DET
gujaf-287	619	10	study	study	NOUN
gujaf-287	619	11	on	on	ADP
gujaf-287	619	12	nigerian	nigerian	ADJ
gujaf-287	619	13	banks	bank	NOUN
gujaf-287	619	14	.	.	PUNCT
gujaf-287	620	1	international	international	ADJ
gujaf-287	620	2	journal	journal	PROPN
gujaf-287	620	3	of	of	ADP
gujaf-287	620	4	bank	bank	PROPN
gujaf-287	620	5	marketing	marketing	NOUN
gujaf-287	620	6	,	,	PUNCT
gujaf-287	620	7	39(4	39(4	NOUN
gujaf-287	620	8	)	)	PUNCT
gujaf-287	620	9	,	,	PUNCT
gujaf-287	620	10	516	516	NUM
gujaf-287	620	11	-	-	SYM
gujaf-287	620	12	540	540	NUM
gujaf-287	620	13	.	.	PUNCT
gujaf-287	621	1	mrabure	mrabure	NOUN
gujaf-287	621	2	,	,	PUNCT
gujaf-287	621	3	k.	k.	PROPN
gujaf-287	621	4	o.	o.	PROPN
gujaf-287	621	5	,	,	PUNCT
gujaf-287	621	6	&	&	CCONJ
gujaf-287	621	7	abhulimhen	abhulimhen	NOUN
gujaf-287	621	8	-	-	PUNCT
gujaf-287	621	9	iyoha	iyoha	PROPN
gujaf-287	621	10	,	,	PUNCT
gujaf-287	621	11	a.	a.	NOUN
gujaf-287	621	12	(	(	PUNCT
gujaf-287	621	13	2020	2020	NUM
gujaf-287	621	14	)	)	PUNCT
gujaf-287	621	15	.	.	PUNCT
gujaf-287	622	1	corporate	corporate	ADJ
gujaf-287	622	2	governance	governance	NOUN
gujaf-287	622	3	and	and	CCONJ
gujaf-287	622	4	protection	protection	NOUN
gujaf-287	622	5	of	of	ADP
gujaf-287	622	6	stakeholders	stakeholder	NOUN
gujaf-287	622	7	rights	right	NOUN
gujaf-287	622	8	and	and	CCONJ
gujaf-287	622	9	interests	interest	NOUN
gujaf-287	622	10	.	.	PUNCT
gujaf-287	623	1	beijing	beijing	PROPN
gujaf-287	623	2	l.	l.	PROPN
gujaf-287	623	3	rev	rev	PROPN
gujaf-287	623	4	.	.	PROPN
gujaf-287	623	5	,	,	PUNCT
gujaf-287	623	6	11	11	NUM
gujaf-287	623	7	,	,	PUNCT
gujaf-287	623	8	292	292	NUM
gujaf-287	623	9	.	.	PUNCT
gujaf-287	624	1	naeem	naeem	PROPN
gujaf-287	624	2	,	,	PUNCT
gujaf-287	624	3	m.	m.	NOUN
gujaf-287	624	4	,	,	PUNCT
gujaf-287	624	5	ullah	ullah	PROPN
gujaf-287	624	6	,	,	PUNCT
gujaf-287	624	7	h.	h.	PROPN
gujaf-287	624	8	,	,	PUNCT
gujaf-287	624	9	&	&	CCONJ
gujaf-287	624	10	kakakhel	kakakhel	PROPN
gujaf-287	624	11	,	,	PUNCT
gujaf-287	624	12	s.	s.	PROPN
gujaf-287	624	13	j.	j.	PROPN
gujaf-287	624	14	(	(	PUNCT
gujaf-287	624	15	2022	2022	NUM
gujaf-287	624	16	)	)	PUNCT
gujaf-287	624	17	.	.	PUNCT
gujaf-287	625	1	environmental	environmental	ADJ
gujaf-287	625	2	,	,	PUNCT
gujaf-287	625	3	social	social	ADJ
gujaf-287	625	4	and	and	CCONJ
gujaf-287	625	5	governance	governance	NOUN
gujaf-287	625	6	practices	practice	NOUN
gujaf-287	625	7	and	and	CCONJ
gujaf-287	625	8	capital	capital	NOUN
gujaf-287	625	9	market	market	NOUN
gujaf-287	625	10	response	response	NOUN
gujaf-287	625	11	:	:	PUNCT
gujaf-287	625	12	evidence	evidence	NOUN
gujaf-287	625	13	from	from	ADP
gujaf-287	625	14	emerging	emerge	VERB
gujaf-287	625	15	countries	country	NOUN
gujaf-287	625	16	.	.	PUNCT
gujaf-287	626	1	business	business	NOUN
gujaf-287	626	2	&	&	CCONJ
gujaf-287	626	3	economic	economic	PROPN
gujaf-287	626	4	review	review	PROPN
gujaf-287	626	5	,	,	PUNCT
gujaf-287	626	6	14(2	14(2	NUM
gujaf-287	626	7	)	)	PUNCT
gujaf-287	626	8	,	,	PUNCT
gujaf-287	626	9	pp	pp	ADP
gujaf-287	626	10	.	.	PUNCT
gujaf-287	627	1	1	1	NUM
gujaf-287	627	2	-	-	SYM
gujaf-287	627	3	34	34	NUM
gujaf-287	627	4	.	.	PUNCT
gujaf-287	628	1	naeem	naeem	PROPN
gujaf-287	628	2	,	,	PUNCT
gujaf-287	628	3	n.	n.	PROPN
gujaf-287	628	4	,	,	PUNCT
gujaf-287	628	5	cankaya	cankaya	PROPN
gujaf-287	628	6	,	,	PUNCT
gujaf-287	628	7	s.	s.	PROPN
gujaf-287	628	8	,	,	PUNCT
gujaf-287	628	9	&	&	CCONJ
gujaf-287	628	10	bildik	bildik	PROPN
gujaf-287	628	11	,	,	PUNCT
gujaf-287	628	12	r.	r.	PROPN
gujaf-287	628	13	(	(	PUNCT
gujaf-287	628	14	2022	2022	NUM
gujaf-287	628	15	)	)	PUNCT
gujaf-287	628	16	.	.	PUNCT
gujaf-287	629	1	does	do	AUX
gujaf-287	629	2	esg	esg	PROPN
gujaf-287	629	3	performance	performance	NOUN
gujaf-287	629	4	affect	affect	VERB
gujaf-287	629	5	the	the	DET
gujaf-287	629	6	financial	financial	ADJ
gujaf-287	629	7	performance	performance	NOUN
gujaf-287	629	8	of	of	ADP
gujaf-287	629	9	environmentally	environmentally	ADV
gujaf-287	629	10	sensitive	sensitive	ADJ
gujaf-287	629	11	industries	industry	NOUN
gujaf-287	629	12	?	?	PUNCT
gujaf-287	630	1	a	a	DET
gujaf-287	630	2	comparison	comparison	NOUN
gujaf-287	630	3	between	between	ADP
gujaf-287	630	4	emerging	emerge	VERB
gujaf-287	630	5	and	and	CCONJ
gujaf-287	630	6	developed	developed	ADJ
gujaf-287	630	7	markets	market	NOUN
gujaf-287	630	8	.	.	PUNCT
gujaf-287	631	1	borsa	borsa	PROPN
gujaf-287	631	2	istanbul	istanbul	PROPN
gujaf-287	631	3	review	review	PROPN
gujaf-287	631	4	,	,	PUNCT
gujaf-287	631	5	22	22	NUM
gujaf-287	631	6	,	,	PUNCT
gujaf-287	631	7	pp	pp	ADJ
gujaf-287	631	8	.	.	PUNCT
gujaf-287	632	1	128	128	NUM
gujaf-287	632	2	-	-	SYM
gujaf-287	632	3	140	140	NUM
gujaf-287	632	4	.	.	PUNCT
gujaf-287	633	1	nguyen	nguyen	PROPN
gujaf-287	633	2	,	,	PUNCT
gujaf-287	633	3	d.	d.	PROPN
gujaf-287	633	4	t.	t.	PROPN
gujaf-287	633	5	,	,	PUNCT
gujaf-287	633	6	hoang	hoang	PROPN
gujaf-287	633	7	,	,	PUNCT
gujaf-287	633	8	t.	t.	PROPN
gujaf-287	633	9	g.	g.	PROPN
gujaf-287	633	10	,	,	PUNCT
gujaf-287	633	11	&	&	CCONJ
gujaf-287	633	12	tran	tran	PROPN
gujaf-287	633	13	,	,	PUNCT
gujaf-287	633	14	h.	h.	PROPN
gujaf-287	633	15	g.	g.	PROPN
gujaf-287	633	16	(	(	PUNCT
gujaf-287	633	17	2022	2022	NUM
gujaf-287	633	18	)	)	PUNCT
gujaf-287	633	19	.	.	PUNCT
gujaf-287	634	1	help	help	VERB
gujaf-287	634	2	or	or	CCONJ
gujaf-287	634	3	hurt	hurt	VERB
gujaf-287	634	4	?	?	PUNCT
gujaf-287	635	1	the	the	DET
gujaf-287	635	2	impact	impact	NOUN
gujaf-287	635	3	of	of	ADP
gujaf-287	635	4	esg	esg	PROPN
gujaf-287	635	5	on	on	ADP
gujaf-287	635	6	firm	firm	ADJ
gujaf-287	635	7	performance	performance	NOUN
gujaf-287	635	8	in	in	ADP
gujaf-287	635	9	s&p	s&p	PROPN
gujaf-287	635	10	500	500	NUM
gujaf-287	635	11	non	non	ADJ
gujaf-287	635	12	-	-	ADJ
gujaf-287	635	13	financial	financial	ADJ
gujaf-287	635	14	firms	firm	NOUN
gujaf-287	635	15	.	.	PUNCT
gujaf-287	636	1	australasian	australasian	ADJ
gujaf-287	636	2	accounting	accounting	NOUN
gujaf-287	636	3	,	,	PUNCT
gujaf-287	636	4	business	business	NOUN
gujaf-287	636	5	and	and	CCONJ
gujaf-287	636	6	finance	finance	NOUN
gujaf-287	636	7	journal	journal	NOUN
gujaf-287	636	8	,	,	PUNCT
gujaf-287	636	9	16(2	16(2	NUM
gujaf-287	636	10	)	)	PUNCT
gujaf-287	636	11	,	,	PUNCT
gujaf-287	636	12	91	91	NUM
gujaf-287	636	13	-	-	SYM
gujaf-287	636	14	102	102	NUM
gujaf-287	636	15	.	.	PUNCT
gujaf-287	637	1	gusau	gusau	PROPN
gujaf-287	637	2	journal	journal	PROPN
gujaf-287	637	3	of	of	ADP
gujaf-287	637	4	accounting	accounting	NOUN
gujaf-287	637	5	and	and	CCONJ
gujaf-287	637	6	finance	finance	NOUN
gujaf-287	637	7	,	,	PUNCT
gujaf-287	637	8	vol	vol	NOUN
gujaf-287	637	9	.	.	PROPN
gujaf-287	637	10	5	5	NUM
gujaf-287	637	11	,	,	PUNCT
gujaf-287	637	12	issue	issue	NOUN
gujaf-287	637	13	1	1	NUM
gujaf-287	637	14	,	,	PUNCT
gujaf-287	637	15	april	april	PROPN
gujaf-287	637	16	,	,	PUNCT
gujaf-287	637	17	2024	2024	NUM
gujaf-287	637	18	309	309	NUM
gujaf-287	637	19	nollet	nollet	NOUN
gujaf-287	637	20	,	,	PUNCT
gujaf-287	637	21	j.	j.	PROPN
gujaf-287	637	22	,	,	PUNCT
gujaf-287	637	23	filis	filis	PROPN
gujaf-287	637	24	,	,	PUNCT
gujaf-287	637	25	g.	g.	PROPN
gujaf-287	637	26	,	,	PUNCT
gujaf-287	637	27	&	&	CCONJ
gujaf-287	637	28	mitrokostas	mitrokosta	NOUN
gujaf-287	637	29	,	,	PUNCT
gujaf-287	637	30	e.	e.	PROPN
gujaf-287	637	31	(	(	PUNCT
gujaf-287	637	32	2016	2016	NUM
gujaf-287	637	33	)	)	PUNCT
gujaf-287	637	34	.	.	PUNCT
gujaf-287	638	1	corporate	corporate	ADJ
gujaf-287	638	2	social	social	ADJ
gujaf-287	638	3	responsibility	responsibility	NOUN
gujaf-287	638	4	and	and	CCONJ
gujaf-287	638	5	financial	financial	ADJ
gujaf-287	638	6	performance	performance	NOUN
gujaf-287	638	7	:	:	PUNCT
gujaf-287	638	8	a	a	DET
gujaf-287	638	9	non	non	ADJ
gujaf-287	638	10	-	-	ADJ
gujaf-287	638	11	linear	linear	ADJ
gujaf-287	638	12	and	and	CCONJ
gujaf-287	638	13	disaggregated	disaggregate	VERB
gujaf-287	638	14	approach	approach	NOUN
gujaf-287	638	15	.	.	PUNCT
gujaf-287	639	1	economic	economic	ADJ
gujaf-287	639	2	modelling	modelling	NOUN
gujaf-287	639	3	,	,	PUNCT
gujaf-287	639	4	52	52	NUM
gujaf-287	639	5	,	,	PUNCT
gujaf-287	639	6	400	400	NUM
gujaf-287	639	7	-	-	SYM
gujaf-287	639	8	407	407	NUM
gujaf-287	639	9	.	.	PUNCT
gujaf-287	639	10	odunaiya	odunaiya	PROPN
gujaf-287	639	11	,	,	PUNCT
gujaf-287	639	12	o.	o.	PROPN
gujaf-287	639	13	g.	g.	PROPN
gujaf-287	639	14	,	,	PUNCT
gujaf-287	639	15	soyombo	soyombo	NOUN
gujaf-287	639	16	,	,	PUNCT
gujaf-287	639	17	o.	o.	PROPN
gujaf-287	639	18	t.	t.	PROPN
gujaf-287	639	19	,	,	PUNCT
gujaf-287	639	20	okoli	okoli	NOUN
gujaf-287	639	21	,	,	PUNCT
gujaf-287	639	22	c.	c.	PROPN
gujaf-287	639	23	e.	e.	PROPN
gujaf-287	639	24	,	,	PUNCT
gujaf-287	639	25	usiagu	usiagu	PROPN
gujaf-287	639	26	,	,	PUNCT
gujaf-287	639	27	g.	g.	PROPN
gujaf-287	639	28	s.	s.	PROPN
gujaf-287	639	29	,	,	PUNCT
gujaf-287	639	30	ekemezie	ekemezie	PROPN
gujaf-287	639	31	,	,	PUNCT
gujaf-287	639	32	i.	i.	PROPN
gujaf-287	639	33	o.	o.	PROPN
gujaf-287	639	34	,	,	PUNCT
gujaf-287	639	35	&	&	CCONJ
gujaf-287	639	36	olu	olu	PROPN
gujaf-287	639	37	-	-	PROPN
gujaf-287	639	38	lawal	lawal	PROPN
gujaf-287	639	39	,	,	PUNCT
gujaf-287	639	40	k.	k.	PROPN
gujaf-287	639	41	a.	a.	PROPN
gujaf-287	640	1	(	(	PUNCT
gujaf-287	640	2	2024	2024	NUM
gujaf-287	640	3	)	)	PUNCT
gujaf-287	640	4	.	.	PUNCT
gujaf-287	641	1	renewable	renewable	ADJ
gujaf-287	641	2	energy	energy	NOUN
gujaf-287	641	3	adoption	adoption	NOUN
gujaf-287	641	4	in	in	ADP
gujaf-287	641	5	multinational	multinational	ADJ
gujaf-287	641	6	energy	energy	NOUN
gujaf-287	641	7	companies	company	NOUN
gujaf-287	641	8	:	:	PUNCT
gujaf-287	641	9	a	a	DET
gujaf-287	641	10	review	review	NOUN
gujaf-287	641	11	of	of	ADP
gujaf-287	641	12	strategies	strategy	NOUN
gujaf-287	641	13	and	and	CCONJ
gujaf-287	641	14	impact	impact	NOUN
gujaf-287	641	15	.	.	PUNCT
gujaf-287	642	1	world	world	PROPN
gujaf-287	642	2	journal	journal	PROPN
gujaf-287	642	3	of	of	ADP
gujaf-287	642	4	advanced	advanced	ADJ
gujaf-287	642	5	research	research	NOUN
gujaf-287	642	6	and	and	CCONJ
gujaf-287	642	7	reviews	review	NOUN
gujaf-287	642	8	,	,	PUNCT
gujaf-287	642	9	21(2	21(2	NUM
gujaf-287	642	10	)	)	PUNCT
gujaf-287	642	11	,	,	PUNCT
gujaf-287	642	12	733–741	733–741	NUM
gujaf-287	642	13	.	.	PUNCT
gujaf-287	643	1	okeke	okeke	ADJ
gujaf-287	643	2	,	,	PUNCT
gujaf-287	643	3	a.	a.	NOUN
gujaf-287	643	4	(	(	PUNCT
gujaf-287	643	5	2021	2021	NUM
gujaf-287	643	6	)	)	PUNCT
gujaf-287	643	7	.	.	PUNCT
gujaf-287	644	1	towards	towards	ADP
gujaf-287	644	2	sustainability	sustainability	NOUN
gujaf-287	644	3	in	in	ADP
gujaf-287	644	4	the	the	DET
gujaf-287	644	5	global	global	ADJ
gujaf-287	644	6	oil	oil	NOUN
gujaf-287	644	7	and	and	CCONJ
gujaf-287	644	8	gas	gas	NOUN
gujaf-287	644	9	industry	industry	NOUN
gujaf-287	644	10	:	:	PUNCT
gujaf-287	644	11	identifying	identify	VERB
gujaf-287	644	12	where	where	SCONJ
gujaf-287	644	13	the	the	DET
gujaf-287	644	14	emphasis	emphasis	NOUN
gujaf-287	644	15	lies	lie	VERB
gujaf-287	644	16	.	.	PUNCT
gujaf-287	645	1	environmental	environmental	ADJ
gujaf-287	645	2	and	and	CCONJ
gujaf-287	645	3	sustainability	sustainability	NOUN
gujaf-287	645	4	indicators	indicator	NOUN
gujaf-287	645	5	,	,	PUNCT
gujaf-287	645	6	12	12	NUM
gujaf-287	645	7	,	,	PUNCT
gujaf-287	645	8	100145	100145	NUM
gujaf-287	645	9	.	.	PUNCT
gujaf-287	646	1	okoye	okoye	PROPN
gujaf-287	646	2	,	,	PUNCT
gujaf-287	646	3	c.	c.	PROPN
gujaf-287	646	4	c.	c.	PROPN
gujaf-287	646	5	,	,	PUNCT
gujaf-287	646	6	addy	addy	PROPN
gujaf-287	646	7	,	,	PUNCT
gujaf-287	646	8	w.	w.	PROPN
gujaf-287	646	9	a.	a.	PROPN
gujaf-287	646	10	,	,	PUNCT
gujaf-287	646	11	adeoye	adeoye	VERB
gujaf-287	646	12	,	,	PUNCT
gujaf-287	646	13	o.	o.	PROPN
gujaf-287	646	14	b.	b.	PROPN
gujaf-287	646	15	,	,	PUNCT
gujaf-287	646	16	oyewole	oyewole	NOUN
gujaf-287	646	17	,	,	PUNCT
gujaf-287	646	18	a.	a.	NOUN
gujaf-287	646	19	t.	t.	PROPN
gujaf-287	646	20	,	,	PUNCT
gujaf-287	646	21	ofodile	ofodile	NOUN
gujaf-287	646	22	,	,	PUNCT
gujaf-287	646	23	o.	o.	PROPN
gujaf-287	646	24	c.	c.	PROPN
gujaf-287	646	25	,	,	PUNCT
gujaf-287	646	26	odeyemi	odeyemi	PROPN
gujaf-287	646	27	,	,	PUNCT
gujaf-287	646	28	o.	o.	PROPN
gujaf-287	646	29	,	,	PUNCT
gujaf-287	646	30	&	&	CCONJ
gujaf-287	646	31	ololade	ololade	PROPN
gujaf-287	646	32	,	,	PUNCT
gujaf-287	646	33	y.	y.	PROPN
gujaf-287	646	34	j.	j.	PROPN
gujaf-287	647	1	(	(	PUNCT
gujaf-287	647	2	2024	2024	NUM
gujaf-287	647	3	)	)	PUNCT
gujaf-287	647	4	.	.	PUNCT
gujaf-287	648	1	sustainable	sustainable	ADJ
gujaf-287	648	2	supply	supply	NOUN
gujaf-287	648	3	chain	chain	NOUN
gujaf-287	648	4	practices	practice	NOUN
gujaf-287	648	5	:	:	PUNCT
gujaf-287	648	6	a	a	DET
gujaf-287	648	7	review	review	NOUN
gujaf-287	648	8	of	of	ADP
gujaf-287	648	9	innovations	innovation	NOUN
gujaf-287	648	10	in	in	ADP
gujaf-287	648	11	the	the	DET
gujaf-287	648	12	usa	usa	PROPN
gujaf-287	648	13	and	and	CCONJ
gujaf-287	648	14	africa	africa	PROPN
gujaf-287	648	15	.	.	PUNCT
gujaf-287	649	1	international	international	ADJ
gujaf-287	649	2	journal	journal	PROPN
gujaf-287	649	3	of	of	ADP
gujaf-287	649	4	applied	apply	VERB
gujaf-287	649	5	research	research	NOUN
gujaf-287	649	6	in	in	ADP
gujaf-287	649	7	social	social	ADJ
gujaf-287	649	8	sciences	science	NOUN
gujaf-287	649	9	,	,	PUNCT
gujaf-287	649	10	6(3	6(3	NUM
gujaf-287	649	11	)	)	PUNCT
gujaf-287	649	12	,	,	PUNCT
gujaf-287	649	13	292–302	292–302	NUM
gujaf-287	649	14	.	.	PUNCT
gujaf-287	649	15	olsen	olsen	PROPN
gujaf-287	649	16	,	,	PUNCT
gujaf-287	649	17	b.	b.	PROPN
gujaf-287	649	18	c.	c.	PROPN
gujaf-287	649	19	,	,	PUNCT
gujaf-287	649	20	awuah	awuah	NOUN
gujaf-287	649	21	-	-	PUNCT
gujaf-287	649	22	offei	offei	NOUN
gujaf-287	649	23	,	,	PUNCT
gujaf-287	649	24	k.	k.	PROPN
gujaf-287	649	25	,	,	PUNCT
gujaf-287	649	26	&	&	CCONJ
gujaf-287	649	27	bumblauskas	bumblauskas	PROPN
gujaf-287	649	28	,	,	PUNCT
gujaf-287	649	29	d.	d.	PROPN
gujaf-287	649	30	(	(	PUNCT
gujaf-287	649	31	2021	2021	NUM
gujaf-287	649	32	)	)	PUNCT
gujaf-287	649	33	.	.	PUNCT
gujaf-287	650	1	setting	set	VERB
gujaf-287	650	2	materiality	materiality	NOUN
gujaf-287	650	3	thresholds	threshold	NOUN
gujaf-287	650	4	for	for	ADP
gujaf-287	650	5	esg	esg	PROPN
gujaf-287	650	6	disclosures	disclosure	NOUN
gujaf-287	650	7	:	:	PUNCT
gujaf-287	650	8	a	a	DET
gujaf-287	650	9	case	case	NOUN
gujaf-287	650	10	study	study	NOUN
gujaf-287	650	11	of	of	ADP
gujaf-287	650	12	us	us	PROPN
gujaf-287	650	13	mine	mine	ADJ
gujaf-287	650	14	safety	safety	NOUN
gujaf-287	650	15	disclosures	disclosure	NOUN
gujaf-287	650	16	.	.	PUNCT
gujaf-287	651	1	resources	resource	NOUN
gujaf-287	651	2	policy	policy	NOUN
gujaf-287	651	3	,	,	PUNCT
gujaf-287	651	4	70	70	NUM
gujaf-287	651	5	,	,	PUNCT
gujaf-287	651	6	101914	101914	NUM
gujaf-287	651	7	.	.	PUNCT
gujaf-287	652	1	orekoya	orekoya	PROPN
gujaf-287	652	2	,	,	PUNCT
gujaf-287	652	3	s.	s.	PROPN
gujaf-287	652	4	,	,	PUNCT
gujaf-287	652	5	&	&	CCONJ
gujaf-287	652	6	oluleke	oluleke	ADJ
gujaf-287	652	7	,	,	PUNCT
gujaf-287	652	8	p.	p.	NOUN
gujaf-287	652	9	(	(	PUNCT
gujaf-287	652	10	2021	2021	NUM
gujaf-287	652	11	)	)	PUNCT
gujaf-287	652	12	.	.	PUNCT
gujaf-287	653	1	energy	energy	NOUN
gujaf-287	653	2	consumption	consumption	NOUN
gujaf-287	653	3	,	,	PUNCT
gujaf-287	653	4	trade	trade	NOUN
gujaf-287	653	5	openness	openness	NOUN
gujaf-287	653	6	and	and	CCONJ
gujaf-287	653	7	economic	economic	ADJ
gujaf-287	653	8	development	development	NOUN
gujaf-287	653	9	of	of	ADP
gujaf-287	653	10	some	some	DET
gujaf-287	653	11	major	major	ADJ
gujaf-287	653	12	oil	oil	NOUN
gujaf-287	653	13	-	-	PUNCT
gujaf-287	653	14	producing	produce	VERB
gujaf-287	653	15	countries	country	NOUN
gujaf-287	653	16	in	in	ADP
gujaf-287	653	17	africa	africa	PROPN
gujaf-287	653	18	.	.	PUNCT
gujaf-287	654	1	energy	energy	PROPN
gujaf-287	654	2	,	,	PUNCT
gujaf-287	654	3	4(1	4(1	NUM
gujaf-287	654	4	)	)	PUNCT
gujaf-287	654	5	,	,	PUNCT
gujaf-287	654	6	45–62	45–62	NUM
gujaf-287	654	7	.	.	PUNCT
gujaf-287	654	8	pandey	pandey	PROPN
gujaf-287	654	9	,	,	PUNCT
gujaf-287	654	10	d.	d.	PROPN
gujaf-287	654	11	k.	k.	PROPN
gujaf-287	654	12	,	,	PUNCT
gujaf-287	654	13	kumar	kumar	PROPN
gujaf-287	654	14	,	,	PUNCT
gujaf-287	654	15	r.	r.	PROPN
gujaf-287	654	16	,	,	PUNCT
gujaf-287	654	17	&	&	CCONJ
gujaf-287	654	18	kumari	kumari	PROPN
gujaf-287	654	19	,	,	PUNCT
gujaf-287	654	20	v.	v.	PROPN
gujaf-287	654	21	(	(	PUNCT
gujaf-287	654	22	2023	2023	NUM
gujaf-287	654	23	)	)	PUNCT
gujaf-287	654	24	.	.	PUNCT
gujaf-287	655	1	glasgow	glasgow	PROPN
gujaf-287	655	2	climate	climate	NOUN
gujaf-287	655	3	pact	pact	NOUN
gujaf-287	655	4	and	and	CCONJ
gujaf-287	655	5	the	the	DET
gujaf-287	655	6	global	global	ADJ
gujaf-287	655	7	clean	clean	PROPN
gujaf-287	655	8	energy	energy	NOUN
gujaf-287	655	9	index	index	NOUN
gujaf-287	655	10	constituent	constituent	NOUN
gujaf-287	655	11	stocks	stock	NOUN
gujaf-287	655	12	.	.	PUNCT
gujaf-287	656	1	international	international	ADJ
gujaf-287	656	2	journal	journal	NOUN
gujaf-287	656	3	of	of	ADP
gujaf-287	656	4	emerging	emerge	VERB
gujaf-287	656	5	markets	market	NOUN
gujaf-287	656	6	,	,	PUNCT
gujaf-287	656	7	ahead	ahead	ADV
gujaf-287	656	8	-	-	PUNCT
gujaf-287	656	9	of	of	ADP
gujaf-287	656	10	-	-	PUNCT
gujaf-287	656	11	print	print	NOUN
gujaf-287	656	12	.	.	PUNCT
gujaf-287	657	1	parmar	parmar	PROPN
gujaf-287	657	2	,	,	PUNCT
gujaf-287	657	3	b.	b.	PROPN
gujaf-287	657	4	l.	l.	PROPN
gujaf-287	657	5	,	,	PUNCT
gujaf-287	657	6	freeman	freeman	PROPN
gujaf-287	657	7	,	,	PUNCT
gujaf-287	657	8	r.	r.	PROPN
gujaf-287	657	9	e.	e.	PROPN
gujaf-287	657	10	,	,	PUNCT
gujaf-287	657	11	harrison	harrison	PROPN
gujaf-287	657	12	,	,	PUNCT
gujaf-287	657	13	j.	j.	PROPN
gujaf-287	657	14	s.	s.	PROPN
gujaf-287	657	15	,	,	PUNCT
gujaf-287	657	16	wicks	wick	NOUN
gujaf-287	657	17	,	,	PUNCT
gujaf-287	657	18	a.	a.	PROPN
gujaf-287	657	19	c.	c.	PROPN
gujaf-287	657	20	,	,	PUNCT
gujaf-287	657	21	purnell	purnell	PROPN
gujaf-287	657	22	,	,	PUNCT
gujaf-287	657	23	l.	l.	PROPN
gujaf-287	657	24	,	,	PUNCT
gujaf-287	657	25	&	&	CCONJ
gujaf-287	657	26	de	de	PROPN
gujaf-287	657	27	colle	colle	PROPN
gujaf-287	657	28	,	,	PUNCT
gujaf-287	657	29	s.	s.	PROPN
gujaf-287	657	30	(	(	PUNCT
gujaf-287	657	31	2010	2010	NUM
gujaf-287	657	32	)	)	PUNCT
gujaf-287	657	33	.	.	PUNCT
gujaf-287	658	1	stakeholder	stakeholder	PROPN
gujaf-287	658	2	theory	theory	NOUN
gujaf-287	658	3	:	:	PUNCT
gujaf-287	658	4	the	the	DET
gujaf-287	658	5	state	state	NOUN
gujaf-287	658	6	of	of	ADP
gujaf-287	658	7	the	the	DET
gujaf-287	658	8	art	art	NOUN
gujaf-287	658	9	.	.	PUNCT
gujaf-287	659	1	academy	academy	PROPN
gujaf-287	659	2	of	of	ADP
gujaf-287	659	3	management	management	NOUN
gujaf-287	659	4	annals	annal	NOUN
gujaf-287	659	5	,	,	PUNCT
gujaf-287	659	6	4(1	4(1	NOUN
gujaf-287	659	7	)	)	PUNCT
gujaf-287	659	8	,	,	PUNCT
gujaf-287	659	9	403	403	NUM
gujaf-287	659	10	-	-	SYM
gujaf-287	659	11	445	445	NUM
gujaf-287	659	12	.	.	PUNCT
gujaf-287	660	1	patil	patil	PROPN
gujaf-287	660	2	,	,	PUNCT
gujaf-287	660	3	r.	r.	PROPN
gujaf-287	660	4	a.	a.	PROPN
gujaf-287	660	5	,	,	PUNCT
gujaf-287	660	6	ghisellini	ghisellini	NOUN
gujaf-287	660	7	,	,	PUNCT
gujaf-287	660	8	p.	p.	NOUN
gujaf-287	660	9	,	,	PUNCT
gujaf-287	660	10	&	&	CCONJ
gujaf-287	660	11	ramakrishna	ramakrishna	PROPN
gujaf-287	660	12	,	,	PUNCT
gujaf-287	660	13	s.	s.	PROPN
gujaf-287	660	14	(	(	PUNCT
gujaf-287	660	15	2021	2021	NUM
gujaf-287	660	16	)	)	PUNCT
gujaf-287	660	17	.	.	PUNCT
gujaf-287	661	1	towards	towards	ADP
gujaf-287	661	2	sustainable	sustainable	ADJ
gujaf-287	661	3	business	business	NOUN
gujaf-287	661	4	strategies	strategy	NOUN
gujaf-287	661	5	for	for	ADP
gujaf-287	661	6	a	a	DET
gujaf-287	661	7	circular	circular	ADJ
gujaf-287	661	8	economy	economy	NOUN
gujaf-287	661	9	:	:	PUNCT
gujaf-287	661	10	environmental	environmental	ADJ
gujaf-287	661	11	,	,	PUNCT
gujaf-287	661	12	social	social	ADJ
gujaf-287	661	13	and	and	CCONJ
gujaf-287	661	14	governance	governance	NOUN
gujaf-287	661	15	(	(	PUNCT
gujaf-287	661	16	esg	esg	NOUN
gujaf-287	661	17	)	)	PUNCT
gujaf-287	661	18	performance	performance	NOUN
gujaf-287	661	19	and	and	CCONJ
gujaf-287	661	20	evaluation	evaluation	NOUN
gujaf-287	661	21	.	.	PUNCT
gujaf-287	662	1	an	an	DET
gujaf-287	662	2	introduction	introduction	NOUN
gujaf-287	662	3	to	to	ADP
gujaf-287	662	4	circular	circular	ADJ
gujaf-287	662	5	economy	economy	NOUN
gujaf-287	662	6	,	,	PUNCT
gujaf-287	662	7	527–554	527–554	NUM
gujaf-287	662	8	.	.	PUNCT
gujaf-287	663	1	ruan	ruan	PROPN
gujaf-287	663	2	,	,	PUNCT
gujaf-287	663	3	l.	l.	PROPN
gujaf-287	663	4	,	,	PUNCT
gujaf-287	663	5	&	&	CCONJ
gujaf-287	663	6	liu	liu	PROPN
gujaf-287	663	7	,	,	PUNCT
gujaf-287	663	8	h.	h.	PROPN
gujaf-287	663	9	(	(	PUNCT
gujaf-287	663	10	2021	2021	NUM
gujaf-287	663	11	)	)	PUNCT
gujaf-287	663	12	.	.	PUNCT
gujaf-287	664	1	environmental	environmental	ADJ
gujaf-287	664	2	,	,	PUNCT
gujaf-287	664	3	social	social	ADJ
gujaf-287	664	4	,	,	PUNCT
gujaf-287	664	5	governance	governance	NOUN
gujaf-287	664	6	activities	activity	NOUN
gujaf-287	664	7	and	and	CCONJ
gujaf-287	664	8	firm	firm	ADJ
gujaf-287	664	9	performance	performance	NOUN
gujaf-287	664	10	:	:	PUNCT
gujaf-287	664	11	evidence	evidence	NOUN
gujaf-287	664	12	from	from	ADP
gujaf-287	664	13	china	china	PROPN
gujaf-287	664	14	.	.	PUNCT
gujaf-287	665	1	sustainability	sustainability	NOUN
gujaf-287	665	2	,	,	PUNCT
gujaf-287	665	3	13(2	13(2	PROPN
gujaf-287	665	4	)	)	PUNCT
gujaf-287	665	5	,	,	PUNCT
gujaf-287	665	6	767	767	NUM
gujaf-287	665	7	.	.	PUNCT
gujaf-287	666	1	santa	santa	PROPN
gujaf-287	666	2	-	-	PUNCT
gujaf-287	666	3	maria	maria	PROPN
gujaf-287	666	4	,	,	PUNCT
gujaf-287	666	5	t.	t.	PROPN
gujaf-287	666	6	,	,	PUNCT
gujaf-287	666	7	vermeulen	vermeulen	PROPN
gujaf-287	666	8	,	,	PUNCT
gujaf-287	666	9	w.	w.	PROPN
gujaf-287	666	10	j.	j.	PROPN
gujaf-287	666	11	v	v	PROPN
gujaf-287	666	12	,	,	PUNCT
gujaf-287	666	13	&	&	CCONJ
gujaf-287	666	14	baumgartner	baumgartner	PROPN
gujaf-287	666	15	,	,	PUNCT
gujaf-287	666	16	r.	r.	PROPN
gujaf-287	666	17	j.	j.	PROPN
gujaf-287	666	18	(	(	PUNCT
gujaf-287	666	19	2021	2021	NUM
gujaf-287	666	20	)	)	PUNCT
gujaf-287	666	21	.	.	PUNCT
gujaf-287	667	1	framing	frame	VERB
gujaf-287	667	2	and	and	CCONJ
gujaf-287	667	3	assessing	assess	VERB
gujaf-287	667	4	the	the	DET
gujaf-287	667	5	emergent	emergent	ADJ
gujaf-287	667	6	field	field	NOUN
gujaf-287	667	7	of	of	ADP
gujaf-287	667	8	business	business	NOUN
gujaf-287	667	9	model	model	NOUN
gujaf-287	667	10	innovation	innovation	NOUN
gujaf-287	667	11	for	for	ADP
gujaf-287	667	12	the	the	DET
gujaf-287	667	13	circular	circular	ADJ
gujaf-287	667	14	economy	economy	NOUN
gujaf-287	667	15	:	:	PUNCT
gujaf-287	667	16	a	a	DET
gujaf-287	667	17	combined	combine	VERB
gujaf-287	667	18	literature	literature	NOUN
gujaf-287	667	19	review	review	NOUN
gujaf-287	667	20	and	and	CCONJ
gujaf-287	667	21	multiple	multiple	ADJ
gujaf-287	667	22	case	case	NOUN
gujaf-287	667	23	study	study	NOUN
gujaf-287	667	24	approach	approach	NOUN
gujaf-287	667	25	.	.	PUNCT
gujaf-287	668	1	sustainable	sustainable	ADJ
gujaf-287	668	2	production	production	NOUN
gujaf-287	668	3	and	and	CCONJ
gujaf-287	668	4	consumption	consumption	NOUN
gujaf-287	668	5	,	,	PUNCT
gujaf-287	668	6	26	26	NUM
gujaf-287	668	7	,	,	PUNCT
gujaf-287	668	8	872–891	872–891	NUM
gujaf-287	668	9	.	.	PUNCT
gujaf-287	669	1	şeker	şeker	NOUN
gujaf-287	669	2	,	,	PUNCT
gujaf-287	669	3	y.	y.	PROPN
gujaf-287	669	4	,	,	PUNCT
gujaf-287	669	5	&	&	CCONJ
gujaf-287	669	6	gungor	gungor	PROPN
gujaf-287	669	7	,	,	PUNCT
gujaf-287	669	8	n.	n.	NOUN
gujaf-287	669	9	(	(	PUNCT
gujaf-287	669	10	2022	2022	NUM
gujaf-287	669	11	)	)	PUNCT
gujaf-287	669	12	.	.	PUNCT
gujaf-287	670	1	does	do	AUX
gujaf-287	670	2	esg	esg	NOUN
gujaf-287	670	3	performance	performance	NOUN
gujaf-287	670	4	impact	impact	NOUN
gujaf-287	670	5	financial	financial	ADJ
gujaf-287	670	6	performance	performance	NOUN
gujaf-287	670	7	?	?	PUNCT
gujaf-287	671	1	evidence	evidence	NOUN
gujaf-287	671	2	from	from	ADP
gujaf-287	671	3	the	the	DET
gujaf-287	671	4	utilities	utility	NOUN
gujaf-287	671	5	sector	sector	NOUN
gujaf-287	671	6	.	.	PUNCT
gujaf-287	672	1	accounting	accounting	NOUN
gujaf-287	672	2	science	science	PROPN
gujaf-287	672	3	world	world	PROPN
gujaf-287	672	4	gusau	gusau	PROPN
gujaf-287	672	5	journal	journal	PROPN
gujaf-287	672	6	of	of	ADP
gujaf-287	672	7	accounting	accounting	NOUN
gujaf-287	672	8	and	and	CCONJ
gujaf-287	672	9	finance	finance	NOUN
gujaf-287	672	10	,	,	PUNCT
gujaf-287	672	11	vol	vol	NOUN
gujaf-287	672	12	.	.	PROPN
gujaf-287	672	13	5	5	NUM
gujaf-287	672	14	,	,	PUNCT
gujaf-287	672	15	issue	issue	NOUN
gujaf-287	672	16	1	1	NUM
gujaf-287	672	17	,	,	PUNCT
gujaf-287	672	18	april	april	PROPN
gujaf-287	672	19	,	,	PUNCT
gujaf-287	672	20	2024	2024	NUM
gujaf-287	672	21	310	310	NUM
gujaf-287	672	22	journal	journal	NOUN
gujaf-287	672	23	,	,	PUNCT
gujaf-287	672	24	24	24	NUM
gujaf-287	672	25	(	(	PUNCT
gujaf-287	672	26	modavica	modavica	PROPN
gujaf-287	672	27	special	special	ADJ
gujaf-287	672	28	issue	issue	NOUN
gujaf-287	672	29	)	)	PUNCT
gujaf-287	672	30	,	,	PUNCT
gujaf-287	672	31	4(1	4(1	NOUN
gujaf-287	672	32	)	)	PUNCT
gujaf-287	672	33	,	,	PUNCT
gujaf-287	672	34	160	160	NUM
gujaf-287	672	35	-	-	SYM
gujaf-287	672	36	183	183	NUM
gujaf-287	672	37	.	.	PUNCT
gujaf-287	673	1	sharma	sharma	PROPN
gujaf-287	673	2	,	,	PUNCT
gujaf-287	673	3	t.	t.	PROPN
gujaf-287	673	4	(	(	PUNCT
gujaf-287	673	5	2016	2016	NUM
gujaf-287	673	6	)	)	PUNCT
gujaf-287	673	7	.	.	PUNCT
gujaf-287	674	1	an	an	DET
gujaf-287	674	2	insight	insight	NOUN
gujaf-287	674	3	into	into	ADP
gujaf-287	674	4	csr	csr	NOUN
gujaf-287	674	5	and	and	CCONJ
gujaf-287	674	6	sustainable	sustainable	ADJ
gujaf-287	674	7	development	development	NOUN
gujaf-287	674	8	.	.	PUNCT
gujaf-287	675	1	international	international	ADJ
gujaf-287	675	2	journal	journal	PROPN
gujaf-287	675	3	of	of	ADP
gujaf-287	675	4	engineering	engineering	NOUN
gujaf-287	675	5	technology	technology	NOUN
gujaf-287	675	6	,	,	PUNCT
gujaf-287	675	7	management	management	NOUN
gujaf-287	675	8	and	and	CCONJ
gujaf-287	675	9	applied	apply	VERB
gujaf-287	675	10	sciences	science	NOUN
gujaf-287	675	11	,	,	PUNCT
gujaf-287	675	12	4(11	4(11	NUM
gujaf-287	675	13	)	)	PUNCT
gujaf-287	675	14	.	.	PUNCT
gujaf-287	676	1	siew	siew	PROPN
gujaf-287	676	2	,	,	PUNCT
gujaf-287	676	3	r.	r.	PROPN
gujaf-287	676	4	y.	y.	PROPN
gujaf-287	676	5	(	(	PUNCT
gujaf-287	676	6	2015	2015	NUM
gujaf-287	676	7	)	)	PUNCT
gujaf-287	676	8	.	.	PUNCT
gujaf-287	677	1	a	a	DET
gujaf-287	677	2	review	review	NOUN
gujaf-287	677	3	of	of	ADP
gujaf-287	677	4	corporate	corporate	ADJ
gujaf-287	677	5	sustainability	sustainability	NOUN
gujaf-287	677	6	reporting	reporting	NOUN
gujaf-287	677	7	tools	tool	NOUN
gujaf-287	677	8	(	(	PUNCT
gujaf-287	677	9	srts	srt	NOUN
gujaf-287	677	10	)	)	PUNCT
gujaf-287	677	11	.	.	PUNCT
gujaf-287	678	1	journal	journal	PROPN
gujaf-287	678	2	of	of	ADP
gujaf-287	678	3	environmental	environmental	ADJ
gujaf-287	678	4	management	management	NOUN
gujaf-287	678	5	,	,	PUNCT
gujaf-287	678	6	164	164	NUM
gujaf-287	678	7	,	,	PUNCT
gujaf-287	678	8	180	180	NUM
gujaf-287	678	9	-	-	SYM
gujaf-287	678	10	195	195	NUM
gujaf-287	678	11	.	.	PUNCT
gujaf-287	679	1	stein	stein	PROPN
gujaf-287	679	2	,	,	PUNCT
gujaf-287	679	3	v.	v.	PROPN
gujaf-287	679	4	,	,	PUNCT
gujaf-287	679	5	&	&	CCONJ
gujaf-287	679	6	wiedemann	wiedemann	PROPN
gujaf-287	679	7	,	,	PUNCT
gujaf-287	679	8	a.	a.	NOUN
gujaf-287	679	9	(	(	PUNCT
gujaf-287	679	10	2016	2016	NUM
gujaf-287	679	11	)	)	PUNCT
gujaf-287	679	12	.	.	PUNCT
gujaf-287	680	1	risk	risk	NOUN
gujaf-287	680	2	governance	governance	NOUN
gujaf-287	680	3	:	:	PUNCT
gujaf-287	680	4	conceptualization	conceptualization	NOUN
gujaf-287	680	5	,	,	PUNCT
gujaf-287	680	6	tasks	task	NOUN
gujaf-287	680	7	,	,	PUNCT
gujaf-287	680	8	and	and	CCONJ
gujaf-287	680	9	research	research	NOUN
gujaf-287	680	10	agenda	agenda	NOUN
gujaf-287	680	11	.	.	PUNCT
gujaf-287	681	1	journal	journal	PROPN
gujaf-287	681	2	of	of	ADP
gujaf-287	681	3	business	business	NOUN
gujaf-287	681	4	economics	economic	NOUN
gujaf-287	681	5	,	,	PUNCT
gujaf-287	681	6	86	86	NUM
gujaf-287	681	7	,	,	PUNCT
gujaf-287	681	8	813	813	NUM
gujaf-287	681	9	-	-	SYM
gujaf-287	681	10	836	836	NUM
gujaf-287	681	11	.	.	PUNCT
gujaf-287	682	1	surroca	surroca	PROPN
gujaf-287	682	2	,	,	PUNCT
gujaf-287	682	3	j.	j.	PROPN
gujaf-287	682	4	a.	a.	PROPN
gujaf-287	682	5	,	,	PUNCT
gujaf-287	682	6	aguilera	aguilera	PROPN
gujaf-287	682	7	,	,	PUNCT
gujaf-287	682	8	r.	r.	PROPN
gujaf-287	682	9	v	v	PROPN
gujaf-287	682	10	,	,	PUNCT
gujaf-287	682	11	desender	desender	NOUN
gujaf-287	682	12	,	,	PUNCT
gujaf-287	682	13	k.	k.	PROPN
gujaf-287	682	14	,	,	PUNCT
gujaf-287	682	15	&	&	CCONJ
gujaf-287	682	16	tribó	tribó	PROPN
gujaf-287	682	17	,	,	PUNCT
gujaf-287	682	18	j.	j.	PROPN
gujaf-287	682	19	a.	a.	PROPN
gujaf-287	682	20	(	(	PUNCT
gujaf-287	682	21	2020	2020	NUM
gujaf-287	682	22	)	)	PUNCT
gujaf-287	682	23	.	.	PUNCT
gujaf-287	682	24	is	be	AUX
gujaf-287	682	25	managerial	managerial	ADJ
gujaf-287	682	26	entrenchment	entrenchment	NOUN
gujaf-287	682	27	always	always	ADV
gujaf-287	682	28	bad	bad	ADJ
gujaf-287	682	29	and	and	CCONJ
gujaf-287	682	30	corporate	corporate	ADJ
gujaf-287	682	31	social	social	ADJ
gujaf-287	682	32	responsibility	responsibility	NOUN
gujaf-287	682	33	always	always	ADV
gujaf-287	682	34	good	good	ADJ
gujaf-287	682	35	?	?	PUNCT
gujaf-287	683	1	a	a	DET
gujaf-287	683	2	cross‐national	cross‐national	ADJ
gujaf-287	683	3	examination	examination	NOUN
gujaf-287	683	4	of	of	ADP
gujaf-287	683	5	their	their	PRON
gujaf-287	683	6	combined	combine	VERB
gujaf-287	683	7	influence	influence	NOUN
gujaf-287	683	8	on	on	ADP
gujaf-287	683	9	shareholder	shareholder	NOUN
gujaf-287	683	10	value	value	NOUN
gujaf-287	683	11	.	.	PUNCT
gujaf-287	684	1	strategic	strategic	ADJ
gujaf-287	684	2	management	management	NOUN
gujaf-287	684	3	journal	journal	NOUN
gujaf-287	684	4	,	,	PUNCT
gujaf-287	684	5	41(5	41(5	NUM
gujaf-287	684	6	)	)	PUNCT
gujaf-287	684	7	,	,	PUNCT
gujaf-287	684	8	891–920	891–920	NUM
gujaf-287	684	9	.	.	PUNCT
gujaf-287	685	1	taghikhah	taghikhah	PROPN
gujaf-287	685	2	,	,	PUNCT
gujaf-287	685	3	f.	f.	PROPN
gujaf-287	685	4	,	,	PUNCT
gujaf-287	685	5	voinov	voinov	PROPN
gujaf-287	685	6	,	,	PUNCT
gujaf-287	685	7	a.	a.	NOUN
gujaf-287	685	8	,	,	PUNCT
gujaf-287	685	9	shukla	shukla	NOUN
gujaf-287	685	10	,	,	PUNCT
gujaf-287	685	11	n.	n.	NOUN
gujaf-287	685	12	,	,	PUNCT
gujaf-287	685	13	&	&	CCONJ
gujaf-287	685	14	filatova	filatova	PROPN
gujaf-287	685	15	,	,	PUNCT
gujaf-287	685	16	t.	t.	PROPN
gujaf-287	685	17	(	(	PUNCT
gujaf-287	685	18	2020	2020	NUM
gujaf-287	685	19	)	)	PUNCT
gujaf-287	685	20	.	.	PUNCT
gujaf-287	686	1	exploring	explore	VERB
gujaf-287	686	2	consumer	consumer	NOUN
gujaf-287	686	3	behavior	behavior	NOUN
gujaf-287	686	4	and	and	CCONJ
gujaf-287	686	5	policy	policy	NOUN
gujaf-287	686	6	options	option	NOUN
gujaf-287	686	7	in	in	ADP
gujaf-287	686	8	organic	organic	ADJ
gujaf-287	686	9	food	food	NOUN
gujaf-287	686	10	adoption	adoption	NOUN
gujaf-287	686	11	:	:	PUNCT
gujaf-287	686	12	insights	insight	NOUN
gujaf-287	686	13	from	from	ADP
gujaf-287	686	14	the	the	DET
gujaf-287	686	15	australian	australian	ADJ
gujaf-287	686	16	wine	wine	NOUN
gujaf-287	686	17	sector	sector	NOUN
gujaf-287	686	18	.	.	PUNCT
gujaf-287	687	1	environmental	environmental	ADJ
gujaf-287	687	2	science	science	PROPN
gujaf-287	687	3	&	&	CCONJ
gujaf-287	687	4	policy	policy	NOUN
gujaf-287	687	5	,	,	PUNCT
gujaf-287	687	6	109	109	NUM
gujaf-287	687	7	,	,	PUNCT
gujaf-287	687	8	116–124	116–124	NUM
gujaf-287	687	9	.	.	PUNCT
gujaf-287	687	10	tang	tang	PROPN
gujaf-287	687	11	,	,	PUNCT
gujaf-287	687	12	y.	y.	PROPN
gujaf-287	687	13	,	,	PUNCT
gujaf-287	687	14	qian	qian	PROPN
gujaf-287	687	15	,	,	PUNCT
gujaf-287	687	16	c.	c.	PROPN
gujaf-287	687	17	,	,	PUNCT
gujaf-287	687	18	chen	chen	PROPN
gujaf-287	687	19	,	,	PUNCT
gujaf-287	687	20	g.	g.	PROPN
gujaf-287	687	21	,	,	PUNCT
gujaf-287	687	22	&	&	CCONJ
gujaf-287	687	23	shen	shen	PROPN
gujaf-287	687	24	,	,	PUNCT
gujaf-287	687	25	r.	r.	PROPN
gujaf-287	687	26	(	(	PUNCT
gujaf-287	687	27	2015	2015	NUM
gujaf-287	687	28	)	)	PUNCT
gujaf-287	687	29	.	.	PUNCT
gujaf-287	688	1	how	how	SCONJ
gujaf-287	688	2	ceo	ceo	NOUN
gujaf-287	688	3	hubris	hubris	NOUN
gujaf-287	688	4	affects	affect	VERB
gujaf-287	688	5	corporate	corporate	ADJ
gujaf-287	688	6	social	social	ADJ
gujaf-287	688	7	(	(	PUNCT
gujaf-287	688	8	ir	ir	NOUN
gujaf-287	688	9	)	)	PUNCT
gujaf-287	688	10	responsibility	responsibility	NOUN
gujaf-287	688	11	.	.	PUNCT
gujaf-287	689	1	strategic	strategic	ADJ
gujaf-287	689	2	management	management	NOUN
gujaf-287	689	3	journal	journal	NOUN
gujaf-287	689	4	,	,	PUNCT
gujaf-287	689	5	36(9	36(9	PROPN
gujaf-287	689	6	)	)	PUNCT
gujaf-287	689	7	,	,	PUNCT
gujaf-287	689	8	1338	1338	NUM
gujaf-287	689	9	-	-	SYM
gujaf-287	689	10	1357	1357	NUM
gujaf-287	689	11	.	.	PUNCT
gujaf-287	690	1	ting	ting	PROPN
gujaf-287	690	2	,	,	PUNCT
gujaf-287	690	3	i.	i.	PROPN
gujaf-287	690	4	w.	w.	PROPN
gujaf-287	690	5	k.	k.	PROPN
gujaf-287	690	6	,	,	PUNCT
gujaf-287	690	7	azizan	azizan	PROPN
gujaf-287	690	8	,	,	PUNCT
gujaf-287	690	9	n.	n.	NOUN
gujaf-287	690	10	a.	a.	NOUN
gujaf-287	690	11	,	,	PUNCT
gujaf-287	690	12	bhaskaran	bhaskaran	NOUN
gujaf-287	690	13	,	,	PUNCT
gujaf-287	690	14	r.	r.	PROPN
gujaf-287	690	15	k.	k.	PROPN
gujaf-287	690	16	,	,	PUNCT
gujaf-287	690	17	&	&	CCONJ
gujaf-287	690	18	sukumaran	sukumaran	PROPN
gujaf-287	690	19	,	,	PUNCT
gujaf-287	690	20	s.	s.	PROPN
gujaf-287	690	21	k.	k.	PROPN
gujaf-287	691	1	(	(	PUNCT
gujaf-287	691	2	2019	2019	NUM
gujaf-287	691	3	)	)	PUNCT
gujaf-287	691	4	.	.	PUNCT
gujaf-287	692	1	corporate	corporate	ADJ
gujaf-287	692	2	social	social	ADJ
gujaf-287	692	3	performance	performance	NOUN
gujaf-287	692	4	and	and	CCONJ
gujaf-287	692	5	firm	firm	ADJ
gujaf-287	692	6	performance	performance	NOUN
gujaf-287	692	7	:	:	PUNCT
gujaf-287	692	8	comparative	comparative	ADJ
gujaf-287	692	9	study	study	NOUN
gujaf-287	692	10	among	among	ADP
gujaf-287	692	11	developed	develop	VERB
gujaf-287	692	12	and	and	CCONJ
gujaf-287	692	13	emerging	emerge	VERB
gujaf-287	692	14	market	market	NOUN
gujaf-287	692	15	firms	firm	NOUN
gujaf-287	692	16	.	.	PUNCT
gujaf-287	693	1	sustainability	sustainability	NOUN
gujaf-287	693	2	,	,	PUNCT
gujaf-287	693	3	12(1	12(1	NUM
gujaf-287	693	4	)	)	PUNCT
gujaf-287	693	5	,	,	PUNCT
gujaf-287	693	6	26	26	NUM
gujaf-287	693	7	.	.	PUNCT
gujaf-287	693	8	trumpp	trumpp	PROPN
gujaf-287	693	9	,	,	PUNCT
gujaf-287	693	10	c.	c.	PROPN
gujaf-287	693	11	,	,	PUNCT
gujaf-287	693	12	&	&	CCONJ
gujaf-287	693	13	guenther	guenther	PROPN
gujaf-287	693	14	,	,	PUNCT
gujaf-287	693	15	t.	t.	PROPN
gujaf-287	693	16	(	(	PUNCT
gujaf-287	693	17	2017	2017	NUM
gujaf-287	693	18	)	)	PUNCT
gujaf-287	693	19	.	.	PUNCT
gujaf-287	694	1	too	too	ADV
gujaf-287	694	2	little	little	ADJ
gujaf-287	694	3	or	or	CCONJ
gujaf-287	694	4	too	too	ADV
gujaf-287	694	5	much	much	ADJ
gujaf-287	694	6	?	?	PUNCT
gujaf-287	695	1	exploring	explore	VERB
gujaf-287	695	2	u‐shaped	u‐shape	VERB
gujaf-287	695	3	relationships	relationship	NOUN
gujaf-287	695	4	between	between	ADP
gujaf-287	695	5	corporate	corporate	ADJ
gujaf-287	695	6	environmental	environmental	ADJ
gujaf-287	695	7	performance	performance	NOUN
gujaf-287	695	8	and	and	CCONJ
gujaf-287	695	9	corporate	corporate	ADJ
gujaf-287	695	10	financial	financial	ADJ
gujaf-287	695	11	performance	performance	NOUN
gujaf-287	695	12	.	.	PUNCT
gujaf-287	696	1	business	business	NOUN
gujaf-287	696	2	strategy	strategy	NOUN
gujaf-287	696	3	and	and	CCONJ
gujaf-287	696	4	the	the	DET
gujaf-287	696	5	environment	environment	NOUN
gujaf-287	696	6	,	,	PUNCT
gujaf-287	696	7	26(1	26(1	NUM
gujaf-287	696	8	)	)	PUNCT
gujaf-287	696	9	,	,	PUNCT
gujaf-287	696	10	49	49	NUM
gujaf-287	696	11	–	–	PUNCT
gujaf-287	696	12	68	68	NUM
gujaf-287	696	13	.	.	PUNCT
gujaf-287	697	1	uduji	uduji	PROPN
gujaf-287	697	2	,	,	PUNCT
gujaf-287	697	3	j.	j.	PROPN
gujaf-287	697	4	i.	i.	PROPN
gujaf-287	697	5	,	,	PUNCT
gujaf-287	697	6	okolo‐obasi	okolo‐obasi	PROPN
gujaf-287	697	7	,	,	PUNCT
gujaf-287	697	8	e.	e.	PROPN
gujaf-287	697	9	n.	n.	PROPN
gujaf-287	697	10	,	,	PUNCT
gujaf-287	697	11	&	&	CCONJ
gujaf-287	697	12	asongu	asongu	PROPN
gujaf-287	697	13	,	,	PUNCT
gujaf-287	697	14	s.	s.	PROPN
gujaf-287	697	15	a.	a.	PROPN
gujaf-287	697	16	(	(	PUNCT
gujaf-287	697	17	2019	2019	NUM
gujaf-287	697	18	)	)	PUNCT
gujaf-287	697	19	.	.	PUNCT
gujaf-287	698	1	corporate	corporate	ADJ
gujaf-287	698	2	social	social	ADJ
gujaf-287	698	3	responsibility	responsibility	NOUN
gujaf-287	698	4	and	and	CCONJ
gujaf-287	698	5	the	the	DET
gujaf-287	698	6	role	role	NOUN
gujaf-287	698	7	of	of	ADP
gujaf-287	698	8	rural	rural	ADJ
gujaf-287	698	9	women	woman	NOUN
gujaf-287	698	10	in	in	ADP
gujaf-287	698	11	sustainable	sustainable	ADJ
gujaf-287	698	12	agricultural	agricultural	ADJ
gujaf-287	698	13	development	development	NOUN
gujaf-287	698	14	in	in	ADP
gujaf-287	698	15	sub‐saharan	sub‐saharan	VERB
gujaf-287	698	16	africa	africa	PROPN
gujaf-287	698	17	:	:	PUNCT
gujaf-287	698	18	evidence	evidence	NOUN
gujaf-287	698	19	from	from	ADP
gujaf-287	698	20	the	the	DET
gujaf-287	698	21	niger	niger	NOUN
gujaf-287	698	22	delta	delta	NOUN
gujaf-287	698	23	in	in	ADP
gujaf-287	698	24	nigeria	nigeria	PROPN
gujaf-287	698	25	.	.	PUNCT
gujaf-287	699	1	sustainable	sustainable	ADJ
gujaf-287	699	2	development	development	NOUN
gujaf-287	699	3	,	,	PUNCT
gujaf-287	699	4	27(4	27(4	PROPN
gujaf-287	699	5	)	)	PUNCT
gujaf-287	699	6	,	,	PUNCT
gujaf-287	699	7	692	692	NUM
gujaf-287	699	8	-	-	SYM
gujaf-287	699	9	703	703	NUM
gujaf-287	699	10	.	.	PUNCT
gujaf-287	700	1	uduji	uduji	PROPN
gujaf-287	700	2	,	,	PUNCT
gujaf-287	700	3	j.	j.	PROPN
gujaf-287	700	4	i.	i.	PROPN
gujaf-287	700	5	,	,	PUNCT
gujaf-287	700	6	okolo	okolo	PROPN
gujaf-287	700	7	-	-	PUNCT
gujaf-287	700	8	obasi	obasi	PROPN
gujaf-287	700	9	,	,	PUNCT
gujaf-287	700	10	e.	e.	PROPN
gujaf-287	700	11	n.	n.	PROPN
gujaf-287	700	12	,	,	PUNCT
gujaf-287	700	13	&	&	CCONJ
gujaf-287	700	14	asongu	asongu	PROPN
gujaf-287	700	15	,	,	PUNCT
gujaf-287	700	16	s.	s.	PROPN
gujaf-287	700	17	a.	a.	PROPN
gujaf-287	700	18	(	(	PUNCT
gujaf-287	700	19	2021	2021	NUM
gujaf-287	700	20	)	)	PUNCT
gujaf-287	700	21	.	.	PUNCT
gujaf-287	701	1	oil	oil	NOUN
gujaf-287	701	2	extraction	extraction	NOUN
gujaf-287	701	3	in	in	ADP
gujaf-287	701	4	nigeria	nigeria	PROPN
gujaf-287	701	5	's	's	PART
gujaf-287	701	6	ogoniland	ogoniland	NOUN
gujaf-287	701	7	:	:	PUNCT
gujaf-287	701	8	the	the	DET
gujaf-287	701	9	role	role	NOUN
gujaf-287	701	10	of	of	ADP
gujaf-287	701	11	corporate	corporate	ADJ
gujaf-287	701	12	social	social	ADJ
gujaf-287	701	13	responsibility	responsibility	NOUN
gujaf-287	701	14	in	in	ADP
gujaf-287	701	15	averting	avert	VERB
gujaf-287	701	16	a	a	DET
gujaf-287	701	17	resurgence	resurgence	NOUN
gujaf-287	701	18	of	of	ADP
gujaf-287	701	19	violence	violence	NOUN
gujaf-287	701	20	.	.	PUNCT
gujaf-287	702	1	resources	resource	NOUN
gujaf-287	702	2	policy	policy	NOUN
gujaf-287	702	3	,	,	PUNCT
gujaf-287	702	4	70	70	NUM
gujaf-287	702	5	,	,	PUNCT
gujaf-287	702	6	101927	101927	NUM
gujaf-287	702	7	.	.	PUNCT
gujaf-287	703	1	velte	velte	NOUN
gujaf-287	703	2	,	,	PUNCT
gujaf-287	703	3	p.	p.	NOUN
gujaf-287	703	4	(	(	PUNCT
gujaf-287	703	5	2017	2017	NUM
gujaf-287	703	6	)	)	PUNCT
gujaf-287	703	7	.	.	PUNCT
gujaf-287	704	1	does	do	AUX
gujaf-287	704	2	esg	esg	PROPN
gujaf-287	704	3	performance	performance	NOUN
gujaf-287	704	4	have	have	VERB
gujaf-287	704	5	an	an	DET
gujaf-287	704	6	impact	impact	NOUN
gujaf-287	704	7	on	on	ADP
gujaf-287	704	8	financial	financial	ADJ
gujaf-287	704	9	performance	performance	NOUN
gujaf-287	704	10	?	?	PUNCT
gujaf-287	705	1	evidence	evidence	NOUN
gujaf-287	705	2	from	from	ADP
gujaf-287	705	3	germany	germany	PROPN
gujaf-287	705	4	.	.	PUNCT
gujaf-287	706	1	journal	journal	PROPN
gujaf-287	706	2	of	of	ADP
gujaf-287	706	3	global	global	ADJ
gujaf-287	706	4	responsibility	responsibility	NOUN
gujaf-287	706	5	,	,	PUNCT
gujaf-287	706	6	8(2	8(2	NUM
gujaf-287	706	7	)	)	PUNCT
gujaf-287	706	8	,	,	PUNCT
gujaf-287	706	9	169	169	NUM
gujaf-287	706	10	-	-	SYM
gujaf-287	706	11	178	178	NUM
gujaf-287	706	12	.	.	PUNCT
gujaf-287	707	1	whelan	whelan	PROPN
gujaf-287	707	2	,	,	PUNCT
gujaf-287	707	3	t.	t.	PROPN
gujaf-287	707	4	,	,	PUNCT
gujaf-287	707	5	atz	atz	PROPN
gujaf-287	707	6	,	,	PUNCT
gujaf-287	707	7	u.	u.	PROPN
gujaf-287	707	8	,	,	PUNCT
gujaf-287	707	9	van	van	PROPN
gujaf-287	707	10	holt	holt	PROPN
gujaf-287	707	11	,	,	PUNCT
gujaf-287	707	12	t.	t.	PROPN
gujaf-287	707	13	,	,	PUNCT
gujaf-287	707	14	&	&	CCONJ
gujaf-287	707	15	clark	clark	PROPN
gujaf-287	707	16	,	,	PUNCT
gujaf-287	707	17	c.	c.	PROPN
gujaf-287	707	18	(	(	PUNCT
gujaf-287	707	19	2021	2021	NUM
gujaf-287	707	20	)	)	PUNCT
gujaf-287	707	21	.	.	PUNCT
gujaf-287	708	1	esg	esg	NOUN
gujaf-287	708	2	and	and	CCONJ
gujaf-287	708	3	financial	financial	ADJ
gujaf-287	708	4	performance	performance	NOUN
gujaf-287	708	5	.	.	PUNCT
gujaf-287	709	1	uncovering	uncover	VERB
gujaf-287	709	2	the	the	DET
gujaf-287	709	3	relationship	relationship	NOUN
gujaf-287	709	4	by	by	ADP
gujaf-287	709	5	aggregating	aggregate	VERB
gujaf-287	709	6	evidence	evidence	NOUN
gujaf-287	709	7	from	from	ADP
gujaf-287	709	8	,	,	PUNCT
gujaf-287	709	9	1	1	NUM
gujaf-287	709	10	,	,	PUNCT
gujaf-287	709	11	2015–2020	2015–2020	NUM
gujaf-287	709	12	.	.	PUNCT
gujaf-287	710	1	xiao	xiao	PROPN
gujaf-287	710	2	,	,	PUNCT
gujaf-287	710	3	k.	k.	PROPN
gujaf-287	710	4	(	(	PUNCT
gujaf-287	710	5	2023	2023	NUM
gujaf-287	710	6	)	)	PUNCT
gujaf-287	710	7	.	.	PUNCT
gujaf-287	711	1	how	how	SCONJ
gujaf-287	711	2	does	do	AUX
gujaf-287	711	3	environment	environment	NOUN
gujaf-287	711	4	,	,	PUNCT
gujaf-287	711	5	social	social	ADJ
gujaf-287	711	6	and	and	CCONJ
gujaf-287	711	7	governance	governance	NOUN
gujaf-287	711	8	affect	affect	VERB
gujaf-287	711	9	the	the	DET
gujaf-287	711	10	financial	financial	ADJ
gujaf-287	711	11	performance	performance	NOUN
gujaf-287	711	12	of	of	ADP
gujaf-287	711	13	enterprises	enterprise	NOUN
gujaf-287	711	14	?	?	PUNCT
gujaf-287	711	15	.	.	PUNCT
gujaf-287	712	1	in	in	ADP
gujaf-287	712	2	shs	shs	PROPN
gujaf-287	712	3	web	web	NOUN
gujaf-287	712	4	of	of	ADP
gujaf-287	712	5	conferences	conference	NOUN
gujaf-287	712	6	(	(	PUNCT
gujaf-287	712	7	vol	vol	NOUN
gujaf-287	712	8	.	.	PUNCT
gujaf-287	712	9	gusau	gusau	PROPN
gujaf-287	712	10	journal	journal	PROPN
gujaf-287	712	11	of	of	ADP
gujaf-287	712	12	accounting	accounting	NOUN
gujaf-287	712	13	and	and	CCONJ
gujaf-287	712	14	finance	finance	NOUN
gujaf-287	712	15	,	,	PUNCT
gujaf-287	712	16	vol	vol	NOUN
gujaf-287	712	17	.	.	PROPN
gujaf-287	712	18	5	5	NUM
gujaf-287	712	19	,	,	PUNCT
gujaf-287	712	20	issue	issue	NOUN
gujaf-287	712	21	1	1	NUM
gujaf-287	712	22	,	,	PUNCT
gujaf-287	712	23	april	april	PROPN
gujaf-287	712	24	,	,	PUNCT
gujaf-287	712	25	2024	2024	NUM
gujaf-287	712	26	311	311	NUM
gujaf-287	712	27	163	163	NUM
gujaf-287	712	28	,	,	PUNCT
gujaf-287	712	29	p.	p.	NOUN
gujaf-287	712	30	04015	04015	NUM
gujaf-287	712	31	)	)	PUNCT
gujaf-287	712	32	.	.	PUNCT
gujaf-287	713	1	edp	edp	PROPN
gujaf-287	713	2	sciences	sciences	PROPN
gujaf-287	713	3	.	.	PUNCT
gujaf-287	714	1	xie	xie	PROPN
gujaf-287	714	2	,	,	PUNCT
gujaf-287	714	3	j.	j.	PROPN
gujaf-287	714	4	,	,	PUNCT
gujaf-287	714	5	nozawa	nozawa	PROPN
gujaf-287	714	6	,	,	PUNCT
gujaf-287	714	7	w.	w.	PROPN
gujaf-287	714	8	,	,	PUNCT
gujaf-287	714	9	yagi	yagi	NOUN
gujaf-287	714	10	,	,	PUNCT
gujaf-287	714	11	m.	m.	NOUN
gujaf-287	714	12	,	,	PUNCT
gujaf-287	714	13	fujii	fujii	PROPN
gujaf-287	714	14	,	,	PUNCT
gujaf-287	714	15	h.	h.	PROPN
gujaf-287	714	16	,	,	PUNCT
gujaf-287	714	17	&	&	CCONJ
gujaf-287	714	18	managi	managi	PROPN
gujaf-287	714	19	,	,	PUNCT
gujaf-287	714	20	s.	s.	PROPN
gujaf-287	714	21	(	(	PUNCT
gujaf-287	714	22	2019	2019	NUM
gujaf-287	714	23	)	)	PUNCT
gujaf-287	714	24	.	.	PUNCT
gujaf-287	715	1	do	do	AUX
gujaf-287	715	2	environmental	environmental	ADJ
gujaf-287	715	3	,	,	PUNCT
gujaf-287	715	4	social	social	ADJ
gujaf-287	715	5	,	,	PUNCT
gujaf-287	715	6	and	and	CCONJ
gujaf-287	715	7	governance	governance	NOUN
gujaf-287	715	8	activities	activity	NOUN
gujaf-287	715	9	improve	improve	VERB
gujaf-287	715	10	corporate	corporate	ADJ
gujaf-287	715	11	financial	financial	ADJ
gujaf-287	715	12	performance	performance	NOUN
gujaf-287	715	13	?	?	PUNCT
gujaf-287	716	1	business	business	NOUN
gujaf-287	716	2	strategy	strategy	NOUN
gujaf-287	716	3	and	and	CCONJ
gujaf-287	716	4	the	the	DET
gujaf-287	716	5	environment	environment	NOUN
gujaf-287	716	6	,	,	PUNCT
gujaf-287	716	7	28(2	28(2	NUM
gujaf-287	716	8	)	)	PUNCT
gujaf-287	716	9	,	,	PUNCT
gujaf-287	716	10	pp	pp	ADJ
gujaf-287	716	11	.	.	PUNCT
gujaf-287	717	1	286–300	286–300	NUM
gujaf-287	717	2	.	.	PUNCT
gujaf-287	718	1	xu	xu	PROPN
gujaf-287	718	2	,	,	PUNCT
gujaf-287	718	3	j.	j.	PROPN
gujaf-287	718	4	,	,	PUNCT
gujaf-287	718	5	liu	liu	PROPN
gujaf-287	718	6	,	,	PUNCT
gujaf-287	718	7	f.	f.	PROPN
gujaf-287	718	8	,	,	PUNCT
gujaf-287	718	9	&	&	CCONJ
gujaf-287	718	10	shang	shang	PROPN
gujaf-287	718	11	,	,	PUNCT
gujaf-287	718	12	y.	y.	PROPN
gujaf-287	718	13	(	(	PUNCT
gujaf-287	718	14	2021	2021	NUM
gujaf-287	718	15	)	)	PUNCT
gujaf-287	718	16	.	.	PUNCT
gujaf-287	719	1	r&d	r&d	NOUN
gujaf-287	719	2	investment	investment	NOUN
gujaf-287	719	3	,	,	PUNCT
gujaf-287	719	4	esg	esg	NOUN
gujaf-287	719	5	performance	performance	NOUN
gujaf-287	719	6	and	and	CCONJ
gujaf-287	719	7	green	green	ADJ
gujaf-287	719	8	innovation	innovation	NOUN
gujaf-287	719	9	performance	performance	NOUN
gujaf-287	719	10	:	:	PUNCT
gujaf-287	719	11	evidence	evidence	NOUN
gujaf-287	719	12	from	from	ADP
gujaf-287	719	13	china	china	PROPN
gujaf-287	719	14	.	.	PUNCT
gujaf-287	720	1	kybernetes	kybernete	NOUN
gujaf-287	720	2	,	,	PUNCT
gujaf-287	720	3	50(3	50(3	NUM
gujaf-287	720	4	)	)	PUNCT
gujaf-287	720	5	,	,	PUNCT
gujaf-287	720	6	737	737	NUM
gujaf-287	720	7	-	-	SYM
gujaf-287	720	8	756	756	NUM
gujaf-287	720	9	.	.	PUNCT
gujaf-287	721	1	xu	xu	PROPN
gujaf-287	721	2	,	,	PUNCT
gujaf-287	721	3	z.	z.	PROPN
gujaf-287	721	4	,	,	PUNCT
gujaf-287	721	5	hou	hou	PROPN
gujaf-287	721	6	,	,	PUNCT
gujaf-287	721	7	w.	w.	PROPN
gujaf-287	721	8	,	,	PUNCT
gujaf-287	721	9	main	main	PROPN
gujaf-287	721	10	,	,	PUNCT
gujaf-287	721	11	b.	b.	PROPN
gujaf-287	721	12	g.	g.	PROPN
gujaf-287	721	13	,	,	PUNCT
gujaf-287	721	14	&	&	CCONJ
gujaf-287	721	15	ding	ding	PROPN
gujaf-287	721	16	,	,	PUNCT
gujaf-287	721	17	r.	r.	PROPN
gujaf-287	721	18	(	(	PUNCT
gujaf-287	721	19	2022	2022	NUM
gujaf-287	721	20	)	)	PUNCT
gujaf-287	721	21	.	.	PUNCT
gujaf-287	722	1	the	the	DET
gujaf-287	722	2	impact	impact	NOUN
gujaf-287	722	3	of	of	ADP
gujaf-287	722	4	esg	esg	PROPN
gujaf-287	722	5	on	on	ADP
gujaf-287	722	6	financial	financial	ADJ
gujaf-287	722	7	performance	performance	NOUN
gujaf-287	722	8	:	:	PUNCT
gujaf-287	722	9	a	a	DET
gujaf-287	722	10	revisit	revisit	NOUN
gujaf-287	722	11	with	with	ADP
gujaf-287	722	12	a	a	DET
gujaf-287	722	13	regression	regression	NOUN
gujaf-287	722	14	discontinuity	discontinuity	NOUN
gujaf-287	722	15	approach	approach	NOUN
gujaf-287	722	16	.	.	PUNCT
gujaf-287	723	1	carbon	carbon	NOUN
gujaf-287	723	2	neutrality	neutrality	NOUN
gujaf-287	723	3	,	,	PUNCT
gujaf-287	723	4	1(1	1(1	NUM
gujaf-287	723	5	)	)	PUNCT
gujaf-287	723	6	,	,	PUNCT
gujaf-287	723	7	30	30	NUM
gujaf-287	723	8	.	.	PUNCT
gujaf-287	724	1	yadav	yadav	PROPN
gujaf-287	724	2	,	,	PUNCT
gujaf-287	724	3	s.	s.	PROPN
gujaf-287	724	4	,	,	PUNCT
gujaf-287	724	5	bhudhiraja	bhudhiraja	PROPN
gujaf-287	724	6	,	,	PUNCT
gujaf-287	724	7	d.	d.	PROPN
gujaf-287	724	8	,	,	PUNCT
gujaf-287	724	9	&	&	CCONJ
gujaf-287	724	10	gupta	gupta	PROPN
gujaf-287	724	11	,	,	PUNCT
gujaf-287	724	12	d.	d.	PROPN
gujaf-287	724	13	(	(	PUNCT
gujaf-287	724	14	2021	2021	NUM
gujaf-287	724	15	)	)	PUNCT
gujaf-287	724	16	.	.	PUNCT
gujaf-287	725	1	corporate	corporate	ADJ
gujaf-287	725	2	social	social	ADJ
gujaf-287	725	3	responsibility	responsibility	NOUN
gujaf-287	725	4	–	–	PUNCT
gujaf-287	725	5	the	the	DET
gujaf-287	725	6	reflex	reflex	NOUN
gujaf-287	725	7	of	of	ADP
gujaf-287	725	8	science	science	NOUN
gujaf-287	725	9	and	and	CCONJ
gujaf-287	725	10	sustainability	sustainability	NOUN
gujaf-287	725	11	.	.	PUNCT
gujaf-287	726	1	eur	eur	PROPN
gujaf-287	726	2	.	.	PUNCT
gujaf-287	727	1	j.	j.	PROPN
gujaf-287	727	2	mol	mol	PROPN
gujaf-287	727	3	.	.	PUNCT
gujaf-287	728	1	clin	clin	PROPN
gujaf-287	728	2	.	.	PUNCT
gujaf-287	729	1	med	med	PROPN
gujaf-287	729	2	,	,	PUNCT
gujaf-287	729	3	7	7	NUM
gujaf-287	729	4	,	,	PUNCT
gujaf-287	729	5	62226233	62226233	NUM
gujaf-287	729	6	.	.	PUNCT
gujaf-287	730	1	yoon	yoon	PROPN
gujaf-287	730	2	,	,	PUNCT
gujaf-287	730	3	b.	b.	PROPN
gujaf-287	730	4	,	,	PUNCT
gujaf-287	730	5	lee	lee	PROPN
gujaf-287	730	6	,	,	PUNCT
gujaf-287	730	7	j.	j.	PROPN
gujaf-287	730	8	h.	h.	PROPN
gujaf-287	730	9	,	,	PUNCT
gujaf-287	730	10	&	&	CCONJ
gujaf-287	730	11	byun	byun	PROPN
gujaf-287	730	12	,	,	PUNCT
gujaf-287	730	13	r.	r.	PROPN
gujaf-287	730	14	(	(	PUNCT
gujaf-287	730	15	2018	2018	NUM
gujaf-287	730	16	)	)	PUNCT
gujaf-287	730	17	.	.	PUNCT
gujaf-287	731	1	does	do	AUX
gujaf-287	731	2	esg	esg	PROPN
gujaf-287	731	3	performance	performance	NOUN
gujaf-287	731	4	enhance	enhance	VERB
gujaf-287	731	5	firm	firm	ADJ
gujaf-287	731	6	value	value	NOUN
gujaf-287	731	7	?	?	PUNCT
gujaf-287	732	1	evidence	evidence	NOUN
gujaf-287	732	2	from	from	ADP
gujaf-287	732	3	korea	korea	PROPN
gujaf-287	732	4	.	.	PUNCT
gujaf-287	733	1	sustainability	sustainability	NOUN
gujaf-287	733	2	,	,	PUNCT
gujaf-287	733	3	10(10	10(10	NUM
gujaf-287	733	4	)	)	PUNCT
gujaf-287	733	5	,	,	PUNCT
gujaf-287	733	6	3635	3635	NUM
gujaf-287	733	7	.	.	PUNCT
gujaf-287	734	1	yu	yu	PROPN
gujaf-287	734	2	,	,	PUNCT
gujaf-287	734	3	m.	m.	NOUN
gujaf-287	734	4	,	,	PUNCT
gujaf-287	734	5	&	&	CCONJ
gujaf-287	734	6	zhao	zhao	PROPN
gujaf-287	734	7	,	,	PUNCT
gujaf-287	734	8	r.	r.	PROPN
gujaf-287	734	9	(	(	PUNCT
gujaf-287	734	10	2015	2015	NUM
gujaf-287	734	11	)	)	PUNCT
gujaf-287	734	12	.	.	PUNCT
gujaf-287	735	1	sustainability	sustainability	NOUN
gujaf-287	735	2	and	and	CCONJ
gujaf-287	735	3	firm	firm	ADJ
gujaf-287	735	4	valuation	valuation	NOUN
gujaf-287	735	5	:	:	PUNCT
gujaf-287	735	6	an	an	DET
gujaf-287	735	7	international	international	ADJ
gujaf-287	735	8	investigation	investigation	NOUN
gujaf-287	735	9	.	.	PUNCT
gujaf-287	736	1	international	international	ADJ
gujaf-287	736	2	journal	journal	PROPN
gujaf-287	736	3	of	of	ADP
gujaf-287	736	4	accounting	accounting	NOUN
gujaf-287	736	5	and	and	CCONJ
gujaf-287	736	6	information	information	NOUN
gujaf-287	736	7	management	management	NOUN
gujaf-287	736	8	,	,	PUNCT
gujaf-287	736	9	23(3	23(3	NUM
gujaf-287	736	10	)	)	PUNCT
gujaf-287	736	11	,	,	PUNCT
gujaf-287	736	12	pp	pp	ADJ
gujaf-287	736	13	.	.	PUNCT
gujaf-287	737	1	289–307	289–307	NUM
gujaf-287	737	2	.	.	PUNCT
gujaf-287	738	1	zabolotnyy	zabolotnyy	PROPN
gujaf-287	738	2	,	,	PUNCT
gujaf-287	738	3	s.	s.	PROPN
gujaf-287	738	4	,	,	PUNCT
gujaf-287	738	5	&	&	CCONJ
gujaf-287	738	6	wasilewski	wasilewski	PROPN
gujaf-287	738	7	,	,	PUNCT
gujaf-287	738	8	m.	m.	NOUN
gujaf-287	738	9	(	(	PUNCT
gujaf-287	738	10	2019	2019	NUM
gujaf-287	738	11	)	)	PUNCT
gujaf-287	738	12	.	.	PUNCT
gujaf-287	739	1	the	the	DET
gujaf-287	739	2	concept	concept	NOUN
gujaf-287	739	3	of	of	ADP
gujaf-287	739	4	financial	financial	ADJ
gujaf-287	739	5	sustainability	sustainability	NOUN
gujaf-287	739	6	measurement	measurement	NOUN
gujaf-287	739	7	:	:	PUNCT
gujaf-287	739	8	a	a	DET
gujaf-287	739	9	case	case	NOUN
gujaf-287	739	10	of	of	ADP
gujaf-287	739	11	food	food	NOUN
gujaf-287	739	12	companies	company	NOUN
gujaf-287	739	13	from	from	ADP
gujaf-287	739	14	northern	northern	PROPN
gujaf-287	739	15	europe	europe	PROPN
gujaf-287	739	16	.	.	PUNCT
gujaf-287	740	1	sustainability	sustainability	NOUN
gujaf-287	740	2	,	,	PUNCT
gujaf-287	740	3	11(18	11(18	NUM
gujaf-287	740	4	)	)	PUNCT
gujaf-287	740	5	,	,	PUNCT
gujaf-287	740	6	5139	5139	NUM
gujaf-287	740	7	.	.	PUNCT
gujaf-287	741	1	zahid	zahid	PROPN
gujaf-287	741	2	,	,	PUNCT
gujaf-287	741	3	r.	r.	PROPN
gujaf-287	741	4	a.	a.	PROPN
gujaf-287	741	5	,	,	PUNCT
gujaf-287	741	6	khan	khan	PROPN
gujaf-287	741	7	,	,	PUNCT
gujaf-287	741	8	m.	m.	PROPN
gujaf-287	741	9	k.	k.	PROPN
gujaf-287	741	10	,	,	PUNCT
gujaf-287	741	11	anwar	anwar	PROPN
gujaf-287	741	12	,	,	PUNCT
gujaf-287	741	13	w.	w.	PROPN
gujaf-287	741	14	,	,	PUNCT
gujaf-287	741	15	&	&	CCONJ
gujaf-287	741	16	maqsood	maqsood	PROPN
gujaf-287	741	17	,	,	PUNCT
gujaf-287	741	18	u.	u.	PROPN
gujaf-287	741	19	s.	s.	PROPN
gujaf-287	741	20	(	(	PUNCT
gujaf-287	741	21	2022	2022	NUM
gujaf-287	741	22	)	)	PUNCT
gujaf-287	741	23	.	.	PUNCT
gujaf-287	742	1	the	the	DET
gujaf-287	742	2	role	role	NOUN
gujaf-287	742	3	of	of	ADP
gujaf-287	742	4	audit	audit	NOUN
gujaf-287	742	5	quality	quality	NOUN
gujaf-287	742	6	in	in	ADP
gujaf-287	742	7	the	the	DET
gujaf-287	742	8	esg	esg	NOUN
gujaf-287	742	9	-	-	ADJ
gujaf-287	742	10	corporate	corporate	ADJ
gujaf-287	742	11	financial	financial	ADJ
gujaf-287	742	12	performance	performance	NOUN
gujaf-287	742	13	nexus	nexus	NOUN
gujaf-287	742	14	:	:	PUNCT
gujaf-287	742	15	empirical	empirical	ADJ
gujaf-287	742	16	evidence	evidence	NOUN
gujaf-287	742	17	from	from	ADP
gujaf-287	742	18	western	western	ADJ
gujaf-287	742	19	european	european	ADJ
gujaf-287	742	20	companies	company	NOUN
gujaf-287	742	21	.	.	PUNCT
gujaf-287	743	1	borsa	borsa	PROPN
gujaf-287	743	2	istanbul	istanbul	PROPN
gujaf-287	743	3	review	review	PROPN
gujaf-287	743	4	,	,	PUNCT
gujaf-287	743	5	22	22	NUM
gujaf-287	743	6	,	,	PUNCT
gujaf-287	743	7	s200	s200	PROPN
gujaf-287	743	8	-	-	PUNCT
gujaf-287	743	9	s212	s212	PROPN
gujaf-287	743	10	.	.	PUNCT
gujaf-287	744	1	zioło	zioło	PROPN
gujaf-287	744	2	,	,	PUNCT
gujaf-287	744	3	m.	m.	NOUN
gujaf-287	744	4	,	,	PUNCT
gujaf-287	744	5	bąk	bąk	PROPN
gujaf-287	744	6	,	,	PUNCT
gujaf-287	744	7	i.	i.	PROPN
gujaf-287	744	8	,	,	PUNCT
gujaf-287	744	9	&	&	CCONJ
gujaf-287	744	10	spoz	spoz	PROPN
gujaf-287	744	11	,	,	PUNCT
gujaf-287	744	12	a.	a.	NOUN
gujaf-287	744	13	(	(	PUNCT
gujaf-287	744	14	2023	2023	NUM
gujaf-287	744	15	)	)	PUNCT
gujaf-287	744	16	.	.	PUNCT
gujaf-287	745	1	incorporating	incorporate	VERB
gujaf-287	745	2	esg	esg	NOUN
gujaf-287	745	3	risk	risk	NOUN
gujaf-287	745	4	in	in	ADP
gujaf-287	745	5	companies	company	NOUN
gujaf-287	745	6	’	’	PART
gujaf-287	745	7	business	business	NOUN
gujaf-287	745	8	models	model	NOUN
gujaf-287	745	9	:	:	PUNCT
gujaf-287	745	10	state	state	NOUN
gujaf-287	745	11	of	of	ADP
gujaf-287	745	12	research	research	NOUN
gujaf-287	745	13	and	and	CCONJ
gujaf-287	745	14	energy	energy	NOUN
gujaf-287	745	15	sector	sector	NOUN
gujaf-287	745	16	case	case	NOUN
gujaf-287	745	17	studies	study	NOUN
gujaf-287	745	18	.	.	PUNCT
gujaf-287	746	1	energies	energy	NOUN
gujaf-287	746	2	,	,	PUNCT
gujaf-287	746	3	16(4	16(4	NUM
gujaf-287	746	4	)	)	PUNCT
gujaf-287	746	5	,	,	PUNCT
gujaf-287	746	6	1809	1809	NUM
gujaf-287	746	7	.	.	PUNCT