id	sid	tid	token	lemma	pos
gujaf-40	1	1	gusau	gusau	PROPN
gujaf-40	1	2	journal	journal	NOUN
gujaf-40	1	3	of	of	ADP
gujaf-40	1	4	accounting	accounting	NOUN
gujaf-40	1	5	and	and	CCONJ
gujaf-40	1	6	finance	finance	NOUN
gujaf-40	1	7	(	(	PUNCT
gujaf-40	1	8	gujaf	gujaf	NOUN
gujaf-40	1	9	)	)	PUNCT
gujaf-40	1	10	vol	vol	NOUN
gujaf-40	1	11	.	.	NOUN
gujaf-40	1	12	1	1	NUM
gujaf-40	1	13	issue	issue	NOUN
gujaf-40	1	14	2	2	NUM
gujaf-40	1	15	,	,	PUNCT
gujaf-40	1	16	october	october	PROPN
gujaf-40	1	17	,	,	PUNCT
gujaf-40	1	18	2020	2020	NUM
gujaf-40	1	19	issn	issn	VERB
gujaf-40	1	20	:	:	PUNCT
gujaf-40	1	21	2756	2756	NUM
gujaf-40	1	22	-	-	PUNCT
gujaf-40	1	23	665x	665x	NOUN
gujaf-40	1	24	a	a	DET
gujaf-40	1	25	publication	publication	NOUN
gujaf-40	1	26	of	of	ADP
gujaf-40	1	27	department	department	NOUN
gujaf-40	1	28	of	of	ADP
gujaf-40	1	29	accounting	accounting	NOUN
gujaf-40	1	30	and	and	CCONJ
gujaf-40	1	31	finance	finance	NOUN
gujaf-40	1	32	,	,	PUNCT
gujaf-40	1	33	faculty	faculty	NOUN
gujaf-40	1	34	of	of	ADP
gujaf-40	1	35	management	management	NOUN
gujaf-40	1	36	and	and	CCONJ
gujaf-40	1	37	social	social	ADJ
gujaf-40	1	38	sciences	science	NOUN
gujaf-40	1	39	,	,	PUNCT
gujaf-40	1	40	federal	federal	ADJ
gujaf-40	1	41	university	university	NOUN
gujaf-40	1	42	gusau	gusau	NOUN
gujaf-40	1	43	,	,	PUNCT
gujaf-40	1	44	zamfara	zamfara	PROPN
gujaf-40	1	45	state	state	PROPN
gujaf-40	1	46	–	–	PUNCT
gujaf-40	1	47	nigeria	nigeria	PROPN
gujaf-40	1	48	gusau	gusau	PROPN
gujaf-40	1	49	journal	journal	PROPN
gujaf-40	1	50	of	of	ADP
gujaf-40	1	51	accounting	accounting	NOUN
gujaf-40	1	52	and	and	CCONJ
gujaf-40	1	53	finance	finance	NOUN
gujaf-40	1	54	,	,	PUNCT
gujaf-40	1	55	vol	vol	NOUN
gujaf-40	1	56	.	.	PUNCT
gujaf-40	2	1	i	i	PRON
gujaf-40	2	2	,	,	PUNCT
gujaf-40	2	3	issue	issue	NOUN
gujaf-40	2	4	2	2	NUM
gujaf-40	2	5	,	,	PUNCT
gujaf-40	2	6	october	october	PROPN
gujaf-40	2	7	,	,	PUNCT
gujaf-40	2	8	2020	2020	NUM
gujaf-40	2	9	1	1	NUM
gujaf-40	2	10	sustainability	sustainability	NOUN
gujaf-40	2	11	reporting	reporting	NOUN
gujaf-40	2	12	and	and	CCONJ
gujaf-40	2	13	financial	financial	ADJ
gujaf-40	2	14	performance	performance	NOUN
gujaf-40	2	15	of	of	ADP
gujaf-40	2	16	nigerian	nigerian	ADJ
gujaf-40	2	17	and	and	CCONJ
gujaf-40	2	18	mozambican	mozambican	ADJ
gujaf-40	2	19	oil	oil	NOUN
gujaf-40	2	20	and	and	CCONJ
gujaf-40	2	21	gas	gas	NOUN
gujaf-40	2	22	companies	company	NOUN
gujaf-40	2	23	gabriel	gabriel	PROPN
gujaf-40	2	24	m.	m.	PROPN
gujaf-40	2	25	tyokoso	tyokoso	PROPN
gujaf-40	2	26	department	department	PROPN
gujaf-40	2	27	of	of	ADP
gujaf-40	2	28	economics	economic	NOUN
gujaf-40	2	29	and	and	CCONJ
gujaf-40	2	30	finance	finance	PROPN
gujaf-40	2	31	university	university	PROPN
gujaf-40	2	32	of	of	ADP
gujaf-40	2	33	the	the	DET
gujaf-40	2	34	gambia	gambia	PROPN
gujaf-40	2	35	,	,	PUNCT
gujaf-40	2	36	banjul	banjul	PROPN
gujaf-40	2	37	.	.	PUNCT
gujaf-40	3	1	maurice	maurice	PROPN
gujaf-40	3	2	k.	k.	PROPN
gujaf-40	3	3	teghtegh	teghtegh	PROPN
gujaf-40	3	4	department	department	PROPN
gujaf-40	3	5	of	of	ADP
gujaf-40	3	6	accounting	accounting	PROPN
gujaf-40	3	7	&	&	CCONJ
gujaf-40	3	8	finance	finance	PROPN
gujaf-40	3	9	federal	federal	PROPN
gujaf-40	3	10	university	university	PROPN
gujaf-40	3	11	of	of	ADP
gujaf-40	3	12	agriculture	agriculture	PROPN
gujaf-40	3	13	,	,	PUNCT
gujaf-40	3	14	makurdi	makurdi	PROPN
gujaf-40	3	15	.	.	PUNCT
gujaf-40	4	1	bweseh	bweseh	PROPN
gujaf-40	4	2	benjamin	benjamin	PROPN
gujaf-40	4	3	musa	musa	PROPN
gujaf-40	4	4	staff	staff	PROPN
gujaf-40	4	5	school	school	PROPN
gujaf-40	4	6	,	,	PUNCT
gujaf-40	4	7	federal	federal	ADJ
gujaf-40	4	8	university	university	NOUN
gujaf-40	4	9	,	,	PUNCT
gujaf-40	4	10	wukari	wukari	X
gujaf-40	4	11	abstract	abstract	ADJ
gujaf-40	4	12	the	the	DET
gujaf-40	4	13	thrust	thrust	NOUN
gujaf-40	4	14	of	of	ADP
gujaf-40	4	15	this	this	DET
gujaf-40	4	16	study	study	NOUN
gujaf-40	4	17	is	be	AUX
gujaf-40	4	18	to	to	PART
gujaf-40	4	19	determine	determine	VERB
gujaf-40	4	20	the	the	DET
gujaf-40	4	21	influence	influence	NOUN
gujaf-40	4	22	of	of	ADP
gujaf-40	4	23	sustainability	sustainability	NOUN
gujaf-40	4	24	reporting	report	VERB
gujaf-40	4	25	on	on	ADP
gujaf-40	4	26	the	the	DET
gujaf-40	4	27	financial	financial	ADJ
gujaf-40	4	28	performance	performance	NOUN
gujaf-40	4	29	of	of	ADP
gujaf-40	4	30	firms	firm	NOUN
gujaf-40	4	31	from	from	ADP
gujaf-40	4	32	nigeria	nigeria	PROPN
gujaf-40	4	33	and	and	CCONJ
gujaf-40	4	34	mozambique	mozambique	PROPN
gujaf-40	4	35	and	and	CCONJ
gujaf-40	4	36	it	it	PRON
gujaf-40	4	37	is	be	AUX
gujaf-40	4	38	triggered	trigger	VERB
gujaf-40	4	39	by	by	ADP
gujaf-40	4	40	recent	recent	ADJ
gujaf-40	4	41	increase	increase	NOUN
gujaf-40	4	42	in	in	ADP
gujaf-40	4	43	sustainability	sustainability	NOUN
gujaf-40	4	44	reporting	reporting	NOUN
gujaf-40	4	45	by	by	ADP
gujaf-40	4	46	firms	firm	NOUN
gujaf-40	4	47	in	in	ADP
gujaf-40	4	48	these	these	DET
gujaf-40	4	49	countries	country	NOUN
gujaf-40	4	50	.	.	PUNCT
gujaf-40	5	1	secondary	secondary	ADJ
gujaf-40	5	2	data	datum	NOUN
gujaf-40	5	3	extracted	extract	VERB
gujaf-40	5	4	from	from	ADP
gujaf-40	5	5	published	publish	VERB
gujaf-40	5	6	accounts	account	NOUN
gujaf-40	5	7	of	of	ADP
gujaf-40	5	8	sampled	sample	VERB
gujaf-40	5	9	firms	firm	NOUN
gujaf-40	5	10	were	be	AUX
gujaf-40	5	11	subjected	subject	VERB
gujaf-40	5	12	to	to	ADP
gujaf-40	5	13	multiple	multiple	ADJ
gujaf-40	5	14	regression	regression	NOUN
gujaf-40	5	15	analysis	analysis	NOUN
gujaf-40	5	16	.	.	PUNCT
gujaf-40	6	1	results	result	NOUN
gujaf-40	6	2	from	from	ADP
gujaf-40	6	3	the	the	DET
gujaf-40	6	4	study	study	NOUN
gujaf-40	6	5	indicate	indicate	VERB
gujaf-40	6	6	that	that	SCONJ
gujaf-40	6	7	economic	economic	ADJ
gujaf-40	6	8	reporting	reporting	NOUN
gujaf-40	6	9	and	and	CCONJ
gujaf-40	6	10	environmental	environmental	ADJ
gujaf-40	6	11	reporting	reporting	NOUN
gujaf-40	6	12	affect	affect	VERB
gujaf-40	6	13	positively	positively	ADV
gujaf-40	6	14	and	and	CCONJ
gujaf-40	6	15	significantly	significantly	ADV
gujaf-40	6	16	financial	financial	ADJ
gujaf-40	6	17	performance	performance	NOUN
gujaf-40	6	18	of	of	ADP
gujaf-40	6	19	oil	oil	NOUN
gujaf-40	6	20	and	and	CCONJ
gujaf-40	6	21	gas	gas	NOUN
gujaf-40	6	22	firms	firm	NOUN
gujaf-40	6	23	in	in	ADP
gujaf-40	6	24	nigeria	nigeria	PROPN
gujaf-40	6	25	and	and	CCONJ
gujaf-40	6	26	mozambique	mozambique	PROPN
gujaf-40	6	27	while	while	SCONJ
gujaf-40	6	28	social	social	ADJ
gujaf-40	6	29	reporting	reporting	NOUN
gujaf-40	6	30	had	have	VERB
gujaf-40	6	31	an	an	DET
gujaf-40	6	32	insignificant	insignificant	ADJ
gujaf-40	6	33	negative	negative	ADJ
gujaf-40	6	34	effect	effect	NOUN
gujaf-40	6	35	on	on	ADP
gujaf-40	6	36	the	the	DET
gujaf-40	6	37	performance	performance	NOUN
gujaf-40	6	38	of	of	ADP
gujaf-40	6	39	oil	oil	NOUN
gujaf-40	6	40	and	and	CCONJ
gujaf-40	6	41	gas	gas	NOUN
gujaf-40	6	42	firms	firm	NOUN
gujaf-40	6	43	in	in	ADP
gujaf-40	6	44	nigeria	nigeria	PROPN
gujaf-40	6	45	and	and	CCONJ
gujaf-40	6	46	mozambique	mozambique	PROPN
gujaf-40	6	47	.	.	PUNCT
gujaf-40	7	1	additionally	additionally	ADV
gujaf-40	7	2	,	,	PUNCT
gujaf-40	7	3	the	the	DET
gujaf-40	7	4	study	study	NOUN
gujaf-40	7	5	found	find	VERB
gujaf-40	7	6	that	that	SCONJ
gujaf-40	7	7	sustainability	sustainability	NOUN
gujaf-40	7	8	reporting	reporting	NOUN
gujaf-40	7	9	amongst	amongst	ADP
gujaf-40	7	10	nigerian	nigerian	PROPN
gujaf-40	7	11	and	and	CCONJ
gujaf-40	7	12	mozambican	mozambican	ADJ
gujaf-40	7	13	oil	oil	NOUN
gujaf-40	7	14	and	and	CCONJ
gujaf-40	7	15	gas	gas	NOUN
gujaf-40	7	16	companies	company	NOUN
gujaf-40	7	17	differ	differ	VERB
gujaf-40	7	18	significantly	significantly	ADV
gujaf-40	7	19	.	.	PUNCT
gujaf-40	8	1	the	the	DET
gujaf-40	8	2	study	study	NOUN
gujaf-40	8	3	concludes	conclude	VERB
gujaf-40	8	4	that	that	SCONJ
gujaf-40	8	5	economic	economic	ADJ
gujaf-40	8	6	and	and	CCONJ
gujaf-40	8	7	environmental	environmental	ADJ
gujaf-40	8	8	reporting	reporting	NOUN
gujaf-40	8	9	have	have	VERB
gujaf-40	8	10	a	a	DET
gujaf-40	8	11	significant	significant	ADJ
gujaf-40	8	12	positive	positive	ADJ
gujaf-40	8	13	influence	influence	NOUN
gujaf-40	8	14	on	on	ADP
gujaf-40	8	15	the	the	DET
gujaf-40	8	16	financial	financial	ADJ
gujaf-40	8	17	performance	performance	NOUN
gujaf-40	8	18	of	of	ADP
gujaf-40	8	19	firms	firm	NOUN
gujaf-40	8	20	while	while	SCONJ
gujaf-40	8	21	social	social	ADJ
gujaf-40	8	22	reporting	reporting	NOUN
gujaf-40	8	23	has	have	VERB
gujaf-40	8	24	a	a	DET
gujaf-40	8	25	negative	negative	ADJ
gujaf-40	8	26	but	but	CCONJ
gujaf-40	8	27	insignificant	insignificant	ADJ
gujaf-40	8	28	influence	influence	NOUN
gujaf-40	8	29	on	on	ADP
gujaf-40	8	30	the	the	DET
gujaf-40	8	31	financial	financial	ADJ
gujaf-40	8	32	performance	performance	NOUN
gujaf-40	8	33	of	of	ADP
gujaf-40	8	34	oil	oil	NOUN
gujaf-40	8	35	and	and	CCONJ
gujaf-40	8	36	gas	gas	NOUN
gujaf-40	8	37	companies	company	NOUN
gujaf-40	8	38	in	in	ADP
gujaf-40	8	39	the	the	DET
gujaf-40	8	40	two	two	NUM
gujaf-40	8	41	countries	country	NOUN
gujaf-40	8	42	.	.	PUNCT
gujaf-40	9	1	the	the	DET
gujaf-40	9	2	study	study	NOUN
gujaf-40	9	3	recommends	recommend	VERB
gujaf-40	9	4	an	an	DET
gujaf-40	9	5	international	international	ADJ
gujaf-40	9	6	reporting	reporting	NOUN
gujaf-40	9	7	standard	standard	NOUN
gujaf-40	9	8	to	to	PART
gujaf-40	9	9	guide	guide	VERB
gujaf-40	9	10	companies	company	NOUN
gujaf-40	9	11	globally	globally	ADV
gujaf-40	9	12	in	in	ADP
gujaf-40	9	13	reporting	report	VERB
gujaf-40	9	14	sustainability	sustainability	NOUN
gujaf-40	9	15	activities	activity	NOUN
gujaf-40	9	16	to	to	PART
gujaf-40	9	17	enhance	enhance	VERB
gujaf-40	9	18	meaningful	meaningful	ADJ
gujaf-40	9	19	comparison	comparison	NOUN
gujaf-40	9	20	among	among	ADP
gujaf-40	9	21	reporting	report	VERB
gujaf-40	9	22	companies	company	NOUN
gujaf-40	9	23	within	within	ADP
gujaf-40	9	24	the	the	DET
gujaf-40	9	25	same	same	ADJ
gujaf-40	9	26	jurisdiction	jurisdiction	NOUN
gujaf-40	9	27	and	and	CCONJ
gujaf-40	9	28	even	even	ADV
gujaf-40	9	29	internationally	internationally	ADV
gujaf-40	9	30	.	.	PUNCT
gujaf-40	10	1	keywords	keyword	NOUN
gujaf-40	10	2	:	:	PUNCT
gujaf-40	10	3	sustainability	sustainability	NOUN
gujaf-40	10	4	reporting	reporting	NOUN
gujaf-40	10	5	;	;	PUNCT
gujaf-40	10	6	economic	economic	ADJ
gujaf-40	10	7	reporting	reporting	NOUN
gujaf-40	10	8	;	;	PUNCT
gujaf-40	10	9	environmental	environmental	ADJ
gujaf-40	10	10	reporting	reporting	NOUN
gujaf-40	10	11	;	;	PUNCT
gujaf-40	10	12	social	social	ADJ
gujaf-40	10	13	reporting	reporting	NOUN
gujaf-40	10	14	;	;	PUNCT
gujaf-40	10	15	nigeria	nigeria	PROPN
gujaf-40	10	16	.	.	PUNCT
gujaf-40	11	1	1.introduction	1.introduction	NUM
gujaf-40	11	2	business	business	NOUN
gujaf-40	11	3	organizations	organization	NOUN
gujaf-40	11	4	are	be	AUX
gujaf-40	11	5	mainly	mainly	ADV
gujaf-40	11	6	set	set	VERB
gujaf-40	11	7	up	up	ADP
gujaf-40	11	8	with	with	ADP
gujaf-40	11	9	the	the	DET
gujaf-40	11	10	motive	motive	NOUN
gujaf-40	11	11	of	of	ADP
gujaf-40	11	12	satisfying	satisfy	VERB
gujaf-40	11	13	consumers	consumer	NOUN
gujaf-40	11	14	’	'	PUNCT
gujaf-40	11	15	needs	need	NOUN
gujaf-40	11	16	while	while	SCONJ
gujaf-40	11	17	maximizing	maximize	VERB
gujaf-40	11	18	profit	profit	NOUN
gujaf-40	11	19	for	for	ADP
gujaf-40	11	20	the	the	DET
gujaf-40	11	21	owners	owner	NOUN
gujaf-40	11	22	.	.	PUNCT
gujaf-40	12	1	to	to	PART
gujaf-40	12	2	achieve	achieve	VERB
gujaf-40	12	3	the	the	DET
gujaf-40	12	4	objective	objective	NOUN
gujaf-40	12	5	,	,	PUNCT
gujaf-40	12	6	organizations	organization	NOUN
gujaf-40	12	7	involve	involve	VERB
gujaf-40	12	8	in	in	ADP
gujaf-40	12	9	a	a	DET
gujaf-40	12	10	lot	lot	NOUN
gujaf-40	12	11	of	of	ADP
gujaf-40	12	12	activities	activity	NOUN
gujaf-40	12	13	that	that	PRON
gujaf-40	12	14	have	have	VERB
gujaf-40	12	15	unintended	unintended	ADJ
gujaf-40	12	16	consequences	consequence	NOUN
gujaf-40	12	17	on	on	ADP
gujaf-40	12	18	the	the	DET
gujaf-40	12	19	host	host	NOUN
gujaf-40	12	20	community	community	NOUN
gujaf-40	12	21	and	and	CCONJ
gujaf-40	12	22	the	the	DET
gujaf-40	12	23	society	society	NOUN
gujaf-40	12	24	at	at	ADP
gujaf-40	12	25	large	large	ADJ
gujaf-40	12	26	.	.	PUNCT
gujaf-40	13	1	often	often	ADV
gujaf-40	13	2	times	time	NOUN
gujaf-40	13	3	,	,	PUNCT
gujaf-40	13	4	these	these	DET
gujaf-40	13	5	activities	activity	NOUN
gujaf-40	13	6	impact	impact	VERB
gujaf-40	13	7	negatively	negatively	ADV
gujaf-40	13	8	on	on	ADP
gujaf-40	13	9	the	the	DET
gujaf-40	13	10	environment	environment	NOUN
gujaf-40	13	11	in	in	ADP
gujaf-40	13	12	which	which	PRON
gujaf-40	13	13	they	they	PRON
gujaf-40	13	14	operate	operate	VERB
gujaf-40	13	15	(	(	PUNCT
gujaf-40	13	16	sahay	sahay	NOUN
gujaf-40	13	17	,	,	PUNCT
gujaf-40	13	18	2004	2004	NUM
gujaf-40	13	19	)	)	PUNCT
gujaf-40	13	20	.	.	PUNCT
gujaf-40	14	1	for	for	ADP
gujaf-40	14	2	instance	instance	NOUN
gujaf-40	14	3	,	,	PUNCT
gujaf-40	14	4	niger	niger	PROPN
gujaf-40	14	5	delta	delta	NOUN
gujaf-40	14	6	region	region	NOUN
gujaf-40	14	7	of	of	ADP
gujaf-40	14	8	nigeria	nigeria	PROPN
gujaf-40	14	9	has	have	AUX
gujaf-40	14	10	witnessed	witness	VERB
gujaf-40	14	11	numerous	numerous	ADJ
gujaf-40	14	12	damages	damage	NOUN
gujaf-40	14	13	to	to	ADP
gujaf-40	14	14	the	the	DET
gujaf-40	14	15	economy	economy	NOUN
gujaf-40	14	16	,	,	PUNCT
gujaf-40	14	17	environment	environment	NOUN
gujaf-40	14	18	and	and	CCONJ
gujaf-40	14	19	social	social	ADJ
gujaf-40	14	20	life	life	NOUN
gujaf-40	14	21	of	of	ADP
gujaf-40	14	22	the	the	DET
gujaf-40	14	23	host	host	NOUN
gujaf-40	14	24	communities	community	NOUN
gujaf-40	14	25	due	due	ADP
gujaf-40	14	26	to	to	ADP
gujaf-40	14	27	operations	operation	NOUN
gujaf-40	14	28	of	of	ADP
gujaf-40	14	29	oil	oil	NOUN
gujaf-40	14	30	and	and	CCONJ
gujaf-40	14	31	gusau	gusau	ADJ
gujaf-40	14	32	journal	journal	NOUN
gujaf-40	14	33	of	of	ADP
gujaf-40	14	34	accounting	accounting	NOUN
gujaf-40	14	35	and	and	CCONJ
gujaf-40	14	36	finance	finance	NOUN
gujaf-40	14	37	,	,	PUNCT
gujaf-40	14	38	vol	vol	NOUN
gujaf-40	14	39	.	.	PUNCT
gujaf-40	15	1	i	i	PRON
gujaf-40	15	2	,	,	PUNCT
gujaf-40	15	3	issue	issue	NOUN
gujaf-40	15	4	2	2	NUM
gujaf-40	15	5	,	,	PUNCT
gujaf-40	15	6	october	october	PROPN
gujaf-40	15	7	,	,	PUNCT
gujaf-40	15	8	2020	2020	NUM
gujaf-40	15	9	2	2	NUM
gujaf-40	15	10	gas	gas	NOUN
gujaf-40	15	11	firms	firm	NOUN
gujaf-40	15	12	in	in	ADP
gujaf-40	15	13	their	their	PRON
gujaf-40	15	14	locality	locality	NOUN
gujaf-40	15	15	which	which	PRON
gujaf-40	15	16	have	have	AUX
gujaf-40	15	17	led	lead	VERB
gujaf-40	15	18	to	to	ADP
gujaf-40	15	19	enumerable	enumerable	ADJ
gujaf-40	15	20	social	social	ADJ
gujaf-40	15	21	unrest	unrest	NOUN
gujaf-40	15	22	by	by	ADP
gujaf-40	15	23	the	the	DET
gujaf-40	15	24	youths	youth	NOUN
gujaf-40	15	25	.	.	PUNCT
gujaf-40	16	1	considering	consider	VERB
gujaf-40	16	2	current	current	ADJ
gujaf-40	16	3	environmental	environmental	ADJ
gujaf-40	16	4	crises	crisis	NOUN
gujaf-40	16	5	globally	globally	ADV
gujaf-40	16	6	such	such	ADJ
gujaf-40	16	7	as	as	ADP
gujaf-40	16	8	global	global	ADJ
gujaf-40	16	9	warming	warming	NOUN
gujaf-40	16	10	,	,	PUNCT
gujaf-40	16	11	businesses	business	NOUN
gujaf-40	16	12	must	must	AUX
gujaf-40	16	13	give	give	VERB
gujaf-40	16	14	more	more	ADJ
gujaf-40	16	15	attention	attention	NOUN
gujaf-40	16	16	to	to	ADP
gujaf-40	16	17	their	their	PRON
gujaf-40	16	18	operating	operating	NOUN
gujaf-40	16	19	environment	environment	NOUN
gujaf-40	16	20	to	to	PART
gujaf-40	16	21	cushion	cushion	VERB
gujaf-40	16	22	the	the	DET
gujaf-40	16	23	negative	negative	ADJ
gujaf-40	16	24	and	and	CCONJ
gujaf-40	16	25	unintended	unintended	ADJ
gujaf-40	16	26	consequences	consequence	NOUN
gujaf-40	16	27	arising	arise	VERB
gujaf-40	16	28	from	from	ADP
gujaf-40	16	29	business	business	NOUN
gujaf-40	16	30	operations	operation	NOUN
gujaf-40	16	31	on	on	ADP
gujaf-40	16	32	the	the	DET
gujaf-40	16	33	people	people	NOUN
gujaf-40	16	34	,	,	PUNCT
gujaf-40	16	35	planet	planet	NOUN
gujaf-40	16	36	earth	earth	NOUN
gujaf-40	16	37	and	and	CCONJ
gujaf-40	16	38	at	at	ADP
gujaf-40	16	39	the	the	DET
gujaf-40	16	40	same	same	ADJ
gujaf-40	16	41	time	time	NOUN
gujaf-40	16	42	balance	balance	VERB
gujaf-40	16	43	the	the	DET
gujaf-40	16	44	needs	need	NOUN
gujaf-40	16	45	of	of	ADP
gujaf-40	16	46	other	other	ADJ
gujaf-40	16	47	stakeholders	stakeholder	NOUN
gujaf-40	16	48	.	.	PUNCT
gujaf-40	17	1	sustainability	sustainability	NOUN
gujaf-40	17	2	reporting	reporting	NOUN
gujaf-40	17	3	has	have	AUX
gujaf-40	17	4	therefore	therefore	ADV
gujaf-40	17	5	become	become	VERB
gujaf-40	17	6	one	one	NUM
gujaf-40	17	7	of	of	ADP
gujaf-40	17	8	the	the	DET
gujaf-40	17	9	tools	tool	NOUN
gujaf-40	17	10	used	use	VERB
gujaf-40	17	11	by	by	ADP
gujaf-40	17	12	reporting	report	VERB
gujaf-40	17	13	companies	company	NOUN
gujaf-40	17	14	to	to	PART
gujaf-40	17	15	report	report	VERB
gujaf-40	17	16	sustainability	sustainability	NOUN
gujaf-40	17	17	issues	issue	NOUN
gujaf-40	17	18	which	which	PRON
gujaf-40	17	19	traditional	traditional	ADJ
gujaf-40	17	20	financial	financial	ADJ
gujaf-40	17	21	reporting	reporting	NOUN
gujaf-40	17	22	is	be	AUX
gujaf-40	17	23	insufficient	insufficient	ADJ
gujaf-40	17	24	and	and	CCONJ
gujaf-40	17	25	have	have	AUX
gujaf-40	17	26	failed	fail	VERB
gujaf-40	17	27	to	to	PART
gujaf-40	17	28	provide	provide	VERB
gujaf-40	17	29	different	different	ADJ
gujaf-40	17	30	users	user	NOUN
gujaf-40	17	31	of	of	ADP
gujaf-40	17	32	financial	financial	ADJ
gujaf-40	17	33	information	information	NOUN
gujaf-40	17	34	with	with	ADP
gujaf-40	17	35	economic	economic	ADJ
gujaf-40	17	36	,	,	PUNCT
gujaf-40	17	37	social	social	ADJ
gujaf-40	17	38	and	and	CCONJ
gujaf-40	17	39	environmental	environmental	ADJ
gujaf-40	17	40	effects	effect	NOUN
gujaf-40	17	41	of	of	ADP
gujaf-40	17	42	business	business	NOUN
gujaf-40	17	43	operational	operational	ADJ
gujaf-40	17	44	activities	activity	NOUN
gujaf-40	17	45	(	(	PUNCT
gujaf-40	17	46	etale	etale	NOUN
gujaf-40	17	47	&	&	CCONJ
gujaf-40	17	48	otuya	otuya	PROPN
gujaf-40	17	49	,	,	PUNCT
gujaf-40	17	50	2020	2020	NUM
gujaf-40	17	51	)	)	PUNCT
gujaf-40	17	52	.	.	PUNCT
gujaf-40	18	1	sustainability	sustainability	NOUN
gujaf-40	18	2	reporting	reporting	NOUN
gujaf-40	18	3	entails	entail	VERB
gujaf-40	18	4	economic	economic	ADJ
gujaf-40	18	5	,	,	PUNCT
gujaf-40	18	6	environmental	environmental	ADJ
gujaf-40	18	7	,	,	PUNCT
gujaf-40	18	8	and	and	CCONJ
gujaf-40	18	9	social	social	ADJ
gujaf-40	18	10	and	and	CCONJ
gujaf-40	18	11	governance	governance	NOUN
gujaf-40	18	12	disclosure	disclosure	NOUN
gujaf-40	18	13	attempts	attempt	NOUN
gujaf-40	18	14	by	by	ADP
gujaf-40	18	15	reporting	report	VERB
gujaf-40	18	16	entities	entity	NOUN
gujaf-40	18	17	to	to	ADP
gujaf-40	18	18	different	different	ADJ
gujaf-40	18	19	users	user	NOUN
gujaf-40	18	20	of	of	ADP
gujaf-40	18	21	accounting	account	VERB
gujaf-40	18	22	information	information	NOUN
gujaf-40	18	23	especially	especially	ADV
gujaf-40	18	24	shareholders	shareholder	NOUN
gujaf-40	18	25	,	,	PUNCT
gujaf-40	18	26	whose	whose	DET
gujaf-40	18	27	funds	fund	NOUN
gujaf-40	18	28	are	be	AUX
gujaf-40	18	29	used	use	VERB
gujaf-40	18	30	in	in	ADP
gujaf-40	18	31	financing	finance	VERB
gujaf-40	18	32	the	the	DET
gujaf-40	18	33	firm	firm	NOUN
gujaf-40	18	34	.	.	PUNCT
gujaf-40	19	1	according	accord	VERB
gujaf-40	19	2	to	to	ADP
gujaf-40	19	3	global	global	ADJ
gujaf-40	19	4	reporting	reporting	NOUN
gujaf-40	19	5	initiative	initiative	NOUN
gujaf-40	19	6	(	(	PUNCT
gujaf-40	19	7	[	[	X
gujaf-40	19	8	gri	gri	X
gujaf-40	19	9	]	]	X
gujaf-40	19	10	,	,	PUNCT
gujaf-40	19	11	2011	2011	NUM
gujaf-40	19	12	)	)	PUNCT
gujaf-40	19	13	,	,	PUNCT
gujaf-40	19	14	“	"	PUNCT
gujaf-40	19	15	a	a	DET
gujaf-40	19	16	sustainability	sustainability	NOUN
gujaf-40	19	17	report	report	NOUN
gujaf-40	19	18	is	be	AUX
gujaf-40	19	19	a	a	DET
gujaf-40	19	20	report	report	NOUN
gujaf-40	19	21	published	publish	VERB
gujaf-40	19	22	by	by	ADP
gujaf-40	19	23	a	a	DET
gujaf-40	19	24	company	company	NOUN
gujaf-40	19	25	or	or	CCONJ
gujaf-40	19	26	organization	organization	NOUN
gujaf-40	19	27	about	about	ADP
gujaf-40	19	28	the	the	DET
gujaf-40	19	29	economic	economic	ADJ
gujaf-40	19	30	,	,	PUNCT
gujaf-40	19	31	environmental	environmental	ADJ
gujaf-40	19	32	and	and	CCONJ
gujaf-40	19	33	social	social	ADJ
gujaf-40	19	34	impacts	impact	NOUN
gujaf-40	19	35	caused	cause	VERB
gujaf-40	19	36	by	by	ADP
gujaf-40	19	37	its	its	PRON
gujaf-40	19	38	everyday	everyday	ADJ
gujaf-40	19	39	activities	activity	NOUN
gujaf-40	19	40	.	.	PUNCT
gujaf-40	20	1	it	it	PRON
gujaf-40	20	2	presents	present	VERB
gujaf-40	20	3	the	the	DET
gujaf-40	20	4	organization	organization	NOUN
gujaf-40	20	5	's	's	PART
gujaf-40	20	6	values	value	NOUN
gujaf-40	20	7	and	and	CCONJ
gujaf-40	20	8	governance	governance	NOUN
gujaf-40	20	9	model	model	NOUN
gujaf-40	20	10	and	and	CCONJ
gujaf-40	20	11	demonstrates	demonstrate	VERB
gujaf-40	20	12	the	the	DET
gujaf-40	20	13	link	link	NOUN
gujaf-40	20	14	between	between	ADP
gujaf-40	20	15	its	its	PRON
gujaf-40	20	16	strategy	strategy	NOUN
gujaf-40	20	17	and	and	CCONJ
gujaf-40	20	18	commitments	commitment	NOUN
gujaf-40	20	19	to	to	ADP
gujaf-40	20	20	a	a	DET
gujaf-40	20	21	sustainable	sustainable	ADJ
gujaf-40	20	22	global	global	ADJ
gujaf-40	20	23	economy	economy	NOUN
gujaf-40	20	24	”	"	PUNCT
gujaf-40	20	25	.	.	PUNCT
gujaf-40	21	1	it	it	PRON
gujaf-40	21	2	involves	involve	VERB
gujaf-40	21	3	more	more	ADJ
gujaf-40	21	4	disclosure	disclosure	NOUN
gujaf-40	21	5	of	of	ADP
gujaf-40	21	6	non	non	ADJ
gujaf-40	21	7	-	-	ADJ
gujaf-40	21	8	financial	financial	ADJ
gujaf-40	21	9	information	information	NOUN
gujaf-40	21	10	to	to	ADP
gujaf-40	21	11	different	different	ADJ
gujaf-40	21	12	stakeholders	stakeholder	NOUN
gujaf-40	21	13	,	,	PUNCT
gujaf-40	21	14	more	more	ADJ
gujaf-40	21	15	accountability	accountability	NOUN
gujaf-40	21	16	to	to	ADP
gujaf-40	21	17	internal	internal	ADJ
gujaf-40	21	18	and	and	CCONJ
gujaf-40	21	19	external	external	ADJ
gujaf-40	21	20	stakeholders	stakeholder	NOUN
gujaf-40	21	21	and	and	CCONJ
gujaf-40	21	22	environmental	environmental	ADJ
gujaf-40	21	23	friendly	friendly	ADJ
gujaf-40	21	24	business	business	NOUN
gujaf-40	21	25	practices	practice	NOUN
gujaf-40	21	26	that	that	PRON
gujaf-40	21	27	protect	protect	VERB
gujaf-40	21	28	the	the	DET
gujaf-40	21	29	environment	environment	NOUN
gujaf-40	21	30	for	for	ADP
gujaf-40	21	31	future	future	ADJ
gujaf-40	21	32	generations	generation	NOUN
gujaf-40	21	33	.	.	PUNCT
gujaf-40	22	1	nevertheless	nevertheless	ADV
gujaf-40	22	2	,	,	PUNCT
gujaf-40	22	3	opponents	opponent	NOUN
gujaf-40	22	4	of	of	ADP
gujaf-40	22	5	sustainability	sustainability	NOUN
gujaf-40	22	6	reporting	reporting	NOUN
gujaf-40	22	7	argue	argue	VERB
gujaf-40	22	8	that	that	SCONJ
gujaf-40	22	9	it	it	PRON
gujaf-40	22	10	is	be	AUX
gujaf-40	22	11	capable	capable	ADJ
gujaf-40	22	12	of	of	ADP
gujaf-40	22	13	taking	take	VERB
gujaf-40	22	14	management	management	NOUN
gujaf-40	22	15	of	of	ADP
gujaf-40	22	16	the	the	DET
gujaf-40	22	17	firm	firm	NOUN
gujaf-40	22	18	more	more	ADJ
gujaf-40	22	19	time	time	NOUN
gujaf-40	22	20	and	and	CCONJ
gujaf-40	22	21	resources	resource	NOUN
gujaf-40	22	22	which	which	PRON
gujaf-40	22	23	could	could	AUX
gujaf-40	22	24	be	be	AUX
gujaf-40	22	25	deployed	deploy	VERB
gujaf-40	22	26	to	to	PART
gujaf-40	22	27	maximize	maximize	VERB
gujaf-40	22	28	profits	profit	NOUN
gujaf-40	22	29	for	for	ADP
gujaf-40	22	30	the	the	DET
gujaf-40	22	31	owners	owner	NOUN
gujaf-40	22	32	.	.	PUNCT
gujaf-40	23	1	even	even	ADV
gujaf-40	23	2	though	though	SCONJ
gujaf-40	23	3	empirically	empirically	ADV
gujaf-40	23	4	,	,	PUNCT
gujaf-40	23	5	studies	study	NOUN
gujaf-40	23	6	are	be	AUX
gujaf-40	23	7	yet	yet	ADV
gujaf-40	23	8	to	to	PART
gujaf-40	23	9	determine	determine	VERB
gujaf-40	23	10	the	the	DET
gujaf-40	23	11	benefits	benefit	NOUN
gujaf-40	23	12	accruable	accruable	ADJ
gujaf-40	23	13	from	from	ADP
gujaf-40	23	14	sustainable	sustainable	ADJ
gujaf-40	23	15	business	business	NOUN
gujaf-40	23	16	practices	practice	NOUN
gujaf-40	23	17	,	,	PUNCT
gujaf-40	23	18	a	a	DET
gujaf-40	23	19	causal	causal	ADJ
gujaf-40	23	20	relationship	relationship	NOUN
gujaf-40	23	21	between	between	ADP
gujaf-40	23	22	disclosure	disclosure	NOUN
gujaf-40	23	23	and	and	CCONJ
gujaf-40	23	24	financial	financial	ADJ
gujaf-40	23	25	performance	performance	NOUN
gujaf-40	23	26	of	of	ADP
gujaf-40	23	27	firms	firm	NOUN
gujaf-40	23	28	is	be	AUX
gujaf-40	23	29	established	establish	VERB
gujaf-40	23	30	in	in	ADP
gujaf-40	23	31	literature	literature	NOUN
gujaf-40	23	32	(	(	PUNCT
gujaf-40	23	33	omesi	omesi	NOUN
gujaf-40	23	34	&	&	CCONJ
gujaf-40	23	35	berembo	berembo	PROPN
gujaf-40	23	36	,	,	PUNCT
gujaf-40	23	37	2020	2020	NUM
gujaf-40	23	38	)	)	PUNCT
gujaf-40	23	39	.	.	PUNCT
gujaf-40	24	1	although	although	SCONJ
gujaf-40	24	2	,	,	PUNCT
gujaf-40	24	3	financial	financial	ADJ
gujaf-40	24	4	information	information	NOUN
gujaf-40	24	5	has	have	AUX
gujaf-40	24	6	been	be	AUX
gujaf-40	24	7	used	use	VERB
gujaf-40	24	8	widely	widely	ADV
gujaf-40	24	9	for	for	ADP
gujaf-40	24	10	corporate	corporate	ADJ
gujaf-40	24	11	decisionmaking	decisionmaking	NOUN
gujaf-40	24	12	over	over	ADP
gujaf-40	24	13	the	the	DET
gujaf-40	24	14	years	year	NOUN
gujaf-40	24	15	,	,	PUNCT
gujaf-40	24	16	it	it	PRON
gujaf-40	24	17	is	be	AUX
gujaf-40	24	18	likely	likely	ADJ
gujaf-40	24	19	to	to	PART
gujaf-40	24	20	mislead	mislead	VERB
gujaf-40	24	21	different	different	ADJ
gujaf-40	24	22	stakeholders	stakeholder	NOUN
gujaf-40	24	23	because	because	SCONJ
gujaf-40	24	24	traditional	traditional	ADJ
gujaf-40	24	25	financial	financial	ADJ
gujaf-40	24	26	reporting	reporting	NOUN
gujaf-40	24	27	fails	fail	VERB
gujaf-40	24	28	to	to	PART
gujaf-40	24	29	disclose	disclose	VERB
gujaf-40	24	30	environmental	environmental	ADJ
gujaf-40	24	31	effects	effect	NOUN
gujaf-40	24	32	of	of	ADP
gujaf-40	24	33	business	business	NOUN
gujaf-40	24	34	operational	operational	ADJ
gujaf-40	24	35	activities	activity	NOUN
gujaf-40	24	36	.	.	PUNCT
gujaf-40	25	1	for	for	ADP
gujaf-40	25	2	reports	report	NOUN
gujaf-40	25	3	to	to	PART
gujaf-40	25	4	reflect	reflect	VERB
gujaf-40	25	5	the	the	DET
gujaf-40	25	6	economic	economic	ADJ
gujaf-40	25	7	reality	reality	NOUN
gujaf-40	25	8	of	of	ADP
gujaf-40	25	9	a	a	DET
gujaf-40	25	10	firm	firm	NOUN
gujaf-40	25	11	’s	’s	PART
gujaf-40	25	12	activities	activity	NOUN
gujaf-40	25	13	,	,	PUNCT
gujaf-40	25	14	reporting	reporting	NOUN
gujaf-40	25	15	firms	firm	NOUN
gujaf-40	25	16	are	be	AUX
gujaf-40	25	17	required	require	VERB
gujaf-40	25	18	to	to	PART
gujaf-40	25	19	consider	consider	VERB
gujaf-40	25	20	not	not	PART
gujaf-40	25	21	just	just	ADV
gujaf-40	25	22	the	the	DET
gujaf-40	25	23	interests	interest	NOUN
gujaf-40	25	24	of	of	ADP
gujaf-40	25	25	gusau	gusau	ADJ
gujaf-40	25	26	journal	journal	NOUN
gujaf-40	25	27	of	of	ADP
gujaf-40	25	28	accounting	accounting	NOUN
gujaf-40	25	29	and	and	CCONJ
gujaf-40	25	30	finance	finance	NOUN
gujaf-40	25	31	,	,	PUNCT
gujaf-40	25	32	vol	vol	NOUN
gujaf-40	25	33	.	.	PUNCT
gujaf-40	26	1	i	i	PRON
gujaf-40	26	2	,	,	PUNCT
gujaf-40	26	3	issue	issue	NOUN
gujaf-40	26	4	2	2	NUM
gujaf-40	26	5	,	,	PUNCT
gujaf-40	26	6	october	october	PROPN
gujaf-40	26	7	,	,	PUNCT
gujaf-40	26	8	2020	2020	NUM
gujaf-40	26	9	3	3	NUM
gujaf-40	26	10	management	management	NOUN
gujaf-40	26	11	and	and	CCONJ
gujaf-40	26	12	providers	provider	NOUN
gujaf-40	26	13	of	of	ADP
gujaf-40	26	14	capital	capital	NOUN
gujaf-40	26	15	,	,	PUNCT
gujaf-40	26	16	but	but	CCONJ
gujaf-40	26	17	the	the	DET
gujaf-40	26	18	interest	interest	NOUN
gujaf-40	26	19	of	of	ADP
gujaf-40	26	20	other	other	ADJ
gujaf-40	26	21	stakeholders	stakeholder	NOUN
gujaf-40	26	22	such	such	ADJ
gujaf-40	26	23	as	as	ADP
gujaf-40	26	24	its	its	PRON
gujaf-40	26	25	host	host	NOUN
gujaf-40	26	26	community	community	NOUN
gujaf-40	26	27	should	should	AUX
gujaf-40	26	28	be	be	AUX
gujaf-40	26	29	considered	consider	VERB
gujaf-40	26	30	as	as	ADV
gujaf-40	26	31	well	well	ADV
gujaf-40	26	32	(	(	PUNCT
gujaf-40	26	33	nugroho	nugroho	NOUN
gujaf-40	26	34	&	&	CCONJ
gujaf-40	26	35	arjowo	arjowo	PROPN
gujaf-40	26	36	,	,	PUNCT
gujaf-40	26	37	2014	2014	NUM
gujaf-40	26	38	)	)	PUNCT
gujaf-40	26	39	.	.	PUNCT
gujaf-40	27	1	this	this	PRON
gujaf-40	27	2	is	be	AUX
gujaf-40	27	3	because	because	SCONJ
gujaf-40	27	4	,	,	PUNCT
gujaf-40	27	5	other	other	ADJ
gujaf-40	27	6	stakeholders	stakeholder	NOUN
gujaf-40	27	7	may	may	AUX
gujaf-40	27	8	be	be	AUX
gujaf-40	27	9	affected	affect	VERB
gujaf-40	27	10	by	by	ADP
gujaf-40	27	11	the	the	DET
gujaf-40	27	12	firm	firm	NOUN
gujaf-40	27	13	’s	’s	PART
gujaf-40	27	14	activities	activity	NOUN
gujaf-40	27	15	hence	hence	ADV
gujaf-40	27	16	the	the	DET
gujaf-40	27	17	need	need	NOUN
gujaf-40	27	18	to	to	PART
gujaf-40	27	19	capture	capture	VERB
gujaf-40	27	20	these	these	DET
gujaf-40	27	21	activities	activity	NOUN
gujaf-40	27	22	in	in	ADP
gujaf-40	27	23	the	the	DET
gujaf-40	27	24	firm	firm	NOUN
gujaf-40	27	25	’s	’s	PART
gujaf-40	27	26	reports	report	NOUN
gujaf-40	27	27	to	to	PART
gujaf-40	27	28	increase	increase	VERB
gujaf-40	27	29	its	its	PRON
gujaf-40	27	30	goodwill	goodwill	NOUN
gujaf-40	27	31	/	/	SYM
gujaf-40	27	32	corporate	corporate	ADJ
gujaf-40	27	33	image	image	NOUN
gujaf-40	27	34	in	in	ADP
gujaf-40	27	35	order	order	NOUN
gujaf-40	27	36	to	to	PART
gujaf-40	27	37	enhance	enhance	VERB
gujaf-40	27	38	its	its	PRON
gujaf-40	27	39	sustainability	sustainability	NOUN
gujaf-40	27	40	.	.	PUNCT
gujaf-40	28	1	sustainability	sustainability	NOUN
gujaf-40	28	2	reporting	reporting	NOUN
gujaf-40	28	3	has	have	AUX
gujaf-40	28	4	been	be	AUX
gujaf-40	28	5	a	a	DET
gujaf-40	28	6	major	major	ADJ
gujaf-40	28	7	concern	concern	NOUN
gujaf-40	28	8	in	in	ADP
gujaf-40	28	9	today	today	NOUN
gujaf-40	28	10	’s	’s	PART
gujaf-40	28	11	business	business	NOUN
gujaf-40	28	12	era	era	NOUN
gujaf-40	28	13	as	as	SCONJ
gujaf-40	28	14	it	it	PRON
gujaf-40	28	15	does	do	AUX
gujaf-40	28	16	not	not	PART
gujaf-40	28	17	only	only	ADV
gujaf-40	28	18	satisfy	satisfy	VERB
gujaf-40	28	19	stakeholders	stakeholder	NOUN
gujaf-40	28	20	informational	informational	ADJ
gujaf-40	28	21	needs	need	NOUN
gujaf-40	28	22	about	about	ADP
gujaf-40	28	23	the	the	DET
gujaf-40	28	24	economic	economic	ADJ
gujaf-40	28	25	,	,	PUNCT
gujaf-40	28	26	social	social	ADJ
gujaf-40	28	27	and	and	CCONJ
gujaf-40	28	28	environmental	environmental	ADJ
gujaf-40	28	29	activities	activity	NOUN
gujaf-40	28	30	of	of	ADP
gujaf-40	28	31	the	the	DET
gujaf-40	28	32	firm	firm	NOUN
gujaf-40	28	33	,	,	PUNCT
gujaf-40	28	34	but	but	CCONJ
gujaf-40	28	35	also	also	ADV
gujaf-40	28	36	works	work	VERB
gujaf-40	28	37	as	as	ADP
gujaf-40	28	38	a	a	DET
gujaf-40	28	39	competitive	competitive	ADJ
gujaf-40	28	40	advantage	advantage	NOUN
gujaf-40	28	41	for	for	ADP
gujaf-40	28	42	the	the	DET
gujaf-40	28	43	company	company	NOUN
gujaf-40	28	44	in	in	ADP
gujaf-40	28	45	question	question	NOUN
gujaf-40	28	46	.	.	PUNCT
gujaf-40	29	1	therefore	therefore	ADV
gujaf-40	29	2	,	,	PUNCT
gujaf-40	29	3	in	in	ADP
gujaf-40	29	4	today	today	NOUN
gujaf-40	29	5	’s	’s	PART
gujaf-40	29	6	business	business	NOUN
gujaf-40	29	7	world	world	NOUN
gujaf-40	29	8	where	where	SCONJ
gujaf-40	29	9	companies	company	NOUN
gujaf-40	29	10	are	be	AUX
gujaf-40	29	11	highly	highly	ADV
gujaf-40	29	12	competitive	competitive	ADJ
gujaf-40	29	13	,	,	PUNCT
gujaf-40	29	14	it	it	PRON
gujaf-40	29	15	is	be	AUX
gujaf-40	29	16	very	very	ADV
gujaf-40	29	17	important	important	ADJ
gujaf-40	29	18	for	for	SCONJ
gujaf-40	29	19	firms	firm	NOUN
gujaf-40	29	20	to	to	PART
gujaf-40	29	21	draw	draw	VERB
gujaf-40	29	22	sustainability	sustainability	NOUN
gujaf-40	29	23	reports	report	NOUN
gujaf-40	29	24	not	not	PART
gujaf-40	29	25	only	only	ADV
gujaf-40	29	26	to	to	PART
gujaf-40	29	27	track	track	VERB
gujaf-40	29	28	down	down	ADP
gujaf-40	29	29	their	their	PRON
gujaf-40	29	30	economic	economic	ADJ
gujaf-40	29	31	,	,	PUNCT
gujaf-40	29	32	social	social	ADJ
gujaf-40	29	33	and	and	CCONJ
gujaf-40	29	34	environmental	environmental	ADJ
gujaf-40	29	35	performances	performance	NOUN
gujaf-40	29	36	,	,	PUNCT
gujaf-40	29	37	but	but	CCONJ
gujaf-40	29	38	also	also	ADV
gujaf-40	29	39	to	to	PART
gujaf-40	29	40	attract	attract	VERB
gujaf-40	29	41	more	more	ADJ
gujaf-40	29	42	customers	customer	NOUN
gujaf-40	29	43	to	to	PART
gujaf-40	29	44	survive	survive	VERB
gujaf-40	29	45	in	in	ADP
gujaf-40	29	46	business	business	NOUN
gujaf-40	29	47	.	.	PUNCT
gujaf-40	30	1	sustainability	sustainability	NOUN
gujaf-40	30	2	reporting	reporting	NOUN
gujaf-40	30	3	attract	attract	VERB
gujaf-40	30	4	customers	customer	NOUN
gujaf-40	30	5	because	because	SCONJ
gujaf-40	30	6	,	,	PUNCT
gujaf-40	30	7	consumers	consumer	NOUN
gujaf-40	30	8	in	in	ADP
gujaf-40	30	9	today	today	NOUN
gujaf-40	30	10	’s	’s	PART
gujaf-40	30	11	business	business	NOUN
gujaf-40	30	12	world	world	NOUN
gujaf-40	30	13	are	be	AUX
gujaf-40	30	14	more	more	ADV
gujaf-40	30	15	aware	aware	ADJ
gujaf-40	30	16	and	and	CCONJ
gujaf-40	30	17	awake	awake	ADJ
gujaf-40	30	18	as	as	ADP
gujaf-40	30	19	to	to	ADP
gujaf-40	30	20	how	how	SCONJ
gujaf-40	30	21	firms	firm	NOUN
gujaf-40	30	22	treat	treat	VERB
gujaf-40	30	23	the	the	DET
gujaf-40	30	24	prosperity	prosperity	NOUN
gujaf-40	30	25	of	of	ADP
gujaf-40	30	26	their	their	PRON
gujaf-40	30	27	society	society	NOUN
gujaf-40	30	28	and	and	CCONJ
gujaf-40	30	29	environment	environment	NOUN
gujaf-40	30	30	via	via	ADP
gujaf-40	30	31	their	their	PRON
gujaf-40	30	32	mode	mode	NOUN
gujaf-40	30	33	of	of	ADP
gujaf-40	30	34	operation	operation	NOUN
gujaf-40	30	35	.	.	PUNCT
gujaf-40	31	1	though	though	SCONJ
gujaf-40	31	2	sustainability	sustainability	NOUN
gujaf-40	31	3	reporting	reporting	NOUN
gujaf-40	31	4	is	be	AUX
gujaf-40	31	5	voluntary	voluntary	ADJ
gujaf-40	31	6	as	as	ADP
gujaf-40	31	7	at	at	ADP
gujaf-40	31	8	today	today	NOUN
gujaf-40	31	9	,	,	PUNCT
gujaf-40	31	10	many	many	ADJ
gujaf-40	31	11	firms	firm	NOUN
gujaf-40	31	12	are	be	AUX
gujaf-40	31	13	seeing	see	VERB
gujaf-40	31	14	the	the	DET
gujaf-40	31	15	need	need	NOUN
gujaf-40	31	16	to	to	PART
gujaf-40	31	17	establish	establish	VERB
gujaf-40	31	18	best	good	ADJ
gujaf-40	31	19	approach	approach	NOUN
gujaf-40	31	20	to	to	PART
gujaf-40	31	21	appropriately	appropriately	ADV
gujaf-40	31	22	develop	develop	VERB
gujaf-40	31	23	a	a	DET
gujaf-40	31	24	social	social	ADJ
gujaf-40	31	25	bookkeeping	bookkeeping	NOUN
gujaf-40	31	26	and	and	CCONJ
gujaf-40	31	27	accounting	accounting	NOUN
gujaf-40	31	28	system	system	NOUN
gujaf-40	31	29	that	that	PRON
gujaf-40	31	30	will	will	AUX
gujaf-40	31	31	capture	capture	VERB
gujaf-40	31	32	relevant	relevant	ADJ
gujaf-40	31	33	economic	economic	ADJ
gujaf-40	31	34	,	,	PUNCT
gujaf-40	31	35	social	social	ADJ
gujaf-40	31	36	and	and	CCONJ
gujaf-40	31	37	environmental	environmental	ADJ
gujaf-40	31	38	data	datum	NOUN
gujaf-40	31	39	and	and	CCONJ
gujaf-40	31	40	value	value	VERB
gujaf-40	31	41	them	they	PRON
gujaf-40	31	42	(	(	PUNCT
gujaf-40	31	43	lance	lance	NOUN
gujaf-40	31	44	,	,	PUNCT
gujaf-40	31	45	2018	2018	NUM
gujaf-40	31	46	)	)	PUNCT
gujaf-40	31	47	.	.	PUNCT
gujaf-40	32	1	this	this	DET
gujaf-40	32	2	practice	practice	NOUN
gujaf-40	32	3	has	have	AUX
gujaf-40	32	4	therefore	therefore	ADV
gujaf-40	32	5	aroused	arouse	VERB
gujaf-40	32	6	curiosity	curiosity	NOUN
gujaf-40	32	7	amongst	amongst	ADP
gujaf-40	32	8	accounting	accounting	NOUN
gujaf-40	32	9	researchers	researcher	NOUN
gujaf-40	32	10	as	as	ADP
gujaf-40	32	11	to	to	ADP
gujaf-40	32	12	whether	whether	SCONJ
gujaf-40	32	13	these	these	DET
gujaf-40	32	14	disclosures	disclosure	NOUN
gujaf-40	32	15	affect	affect	VERB
gujaf-40	32	16	the	the	DET
gujaf-40	32	17	financial	financial	ADJ
gujaf-40	32	18	performance	performance	NOUN
gujaf-40	32	19	of	of	ADP
gujaf-40	32	20	reporting	report	VERB
gujaf-40	32	21	companies	company	NOUN
gujaf-40	32	22	.	.	PUNCT
gujaf-40	33	1	consequently	consequently	ADV
gujaf-40	33	2	,	,	PUNCT
gujaf-40	33	3	several	several	ADJ
gujaf-40	33	4	empirical	empirical	ADJ
gujaf-40	33	5	studies	study	NOUN
gujaf-40	33	6	such	such	ADJ
gujaf-40	33	7	as	as	ADP
gujaf-40	33	8	chiamogu	chiamogu	NOUN
gujaf-40	33	9	and	and	CCONJ
gujaf-40	33	10	okoye	okoye	PROPN
gujaf-40	33	11	(	(	PUNCT
gujaf-40	33	12	2020	2020	NUM
gujaf-40	33	13	)	)	PUNCT
gujaf-40	33	14	,	,	PUNCT
gujaf-40	33	15	omesi	omesi	NOUN
gujaf-40	33	16	and	and	CCONJ
gujaf-40	33	17	berembo	berembo	NOUN
gujaf-40	33	18	(	(	PUNCT
gujaf-40	33	19	2020	2020	NUM
gujaf-40	33	20	)	)	PUNCT
gujaf-40	33	21	,	,	PUNCT
gujaf-40	33	22	etale	etale	NOUN
gujaf-40	33	23	and	and	CCONJ
gujaf-40	33	24	otuya	otuya	NOUN
gujaf-40	33	25	,	,	PUNCT
gujaf-40	33	26	(	(	PUNCT
gujaf-40	33	27	2020	2020	NUM
gujaf-40	33	28	)	)	PUNCT
gujaf-40	33	29	,	,	PUNCT
gujaf-40	33	30	nasiru	nasiru	PROPN
gujaf-40	33	31	,	,	PUNCT
gujaf-40	33	32	abdulrahman	abdulrahman	PROPN
gujaf-40	33	33	,	,	PUNCT
gujaf-40	33	34	babangida	babangida	ADJ
gujaf-40	33	35	and	and	CCONJ
gujaf-40	33	36	abubakar	abubakar	PROPN
gujaf-40	33	37	,	,	PUNCT
gujaf-40	33	38	(	(	PUNCT
gujaf-40	33	39	2020	2020	NUM
gujaf-40	33	40	)	)	PUNCT
gujaf-40	33	41	,	,	PUNCT
gujaf-40	33	42	syder	syder	PROPN
gujaf-40	33	43	,	,	PUNCT
gujaf-40	33	44	ogbonna	ogbonna	NOUN
gujaf-40	33	45	and	and	CCONJ
gujaf-40	33	46	akani	akani	NOUN
gujaf-40	33	47	,	,	PUNCT
gujaf-40	33	48	(	(	PUNCT
gujaf-40	33	49	2020	2020	NUM
gujaf-40	33	50	)	)	PUNCT
gujaf-40	33	51	to	to	PART
gujaf-40	33	52	determine	determine	VERB
gujaf-40	33	53	the	the	DET
gujaf-40	33	54	nexus	nexus	NOUN
gujaf-40	33	55	between	between	ADP
gujaf-40	33	56	sustainability	sustainability	NOUN
gujaf-40	33	57	reporting	reporting	NOUN
gujaf-40	33	58	and	and	CCONJ
gujaf-40	33	59	firm	firm	ADJ
gujaf-40	33	60	performance	performance	NOUN
gujaf-40	33	61	.	.	PUNCT
gujaf-40	34	1	though	though	SCONJ
gujaf-40	34	2	several	several	ADJ
gujaf-40	34	3	previous	previous	ADJ
gujaf-40	34	4	studies	study	NOUN
gujaf-40	34	5	exist	exist	VERB
gujaf-40	34	6	,	,	PUNCT
gujaf-40	34	7	most	most	ADJ
gujaf-40	34	8	of	of	ADP
gujaf-40	34	9	these	these	DET
gujaf-40	34	10	studies	study	NOUN
gujaf-40	34	11	produced	produce	VERB
gujaf-40	34	12	contradictory	contradictory	ADJ
gujaf-40	34	13	results	result	NOUN
gujaf-40	34	14	,	,	PUNCT
gujaf-40	34	15	thus	thus	ADV
gujaf-40	34	16	,	,	PUNCT
gujaf-40	34	17	making	make	VERB
gujaf-40	34	18	further	further	ADJ
gujaf-40	34	19	studies	study	NOUN
gujaf-40	34	20	imperative	imperative	ADJ
gujaf-40	34	21	.	.	PUNCT
gujaf-40	35	1	besides	besides	ADV
gujaf-40	35	2	,	,	PUNCT
gujaf-40	35	3	most	most	ADJ
gujaf-40	35	4	of	of	ADP
gujaf-40	35	5	the	the	DET
gujaf-40	35	6	existing	exist	VERB
gujaf-40	35	7	studies	study	NOUN
gujaf-40	35	8	fail	fail	VERB
gujaf-40	35	9	to	to	PART
gujaf-40	35	10	compare	compare	VERB
gujaf-40	35	11	sustainability	sustainability	NOUN
gujaf-40	35	12	reporting	reporting	NOUN
gujaf-40	35	13	among	among	ADP
gujaf-40	35	14	different	different	ADJ
gujaf-40	35	15	countries	country	NOUN
gujaf-40	35	16	from	from	ADP
gujaf-40	35	17	both	both	CCONJ
gujaf-40	35	18	developed	developed	ADJ
gujaf-40	35	19	and	and	CCONJ
gujaf-40	35	20	developing	develop	VERB
gujaf-40	35	21	countries	country	NOUN
gujaf-40	35	22	.	.	PUNCT
gujaf-40	36	1	it	it	PRON
gujaf-40	36	2	is	be	AUX
gujaf-40	36	3	important	important	ADJ
gujaf-40	36	4	to	to	PART
gujaf-40	36	5	compare	compare	VERB
gujaf-40	36	6	sustainability	sustainability	NOUN
gujaf-40	36	7	reporting	reporting	NOUN
gujaf-40	36	8	from	from	ADP
gujaf-40	36	9	different	different	ADJ
gujaf-40	36	10	jurisdictions	jurisdiction	NOUN
gujaf-40	36	11	because	because	SCONJ
gujaf-40	36	12	it	it	PRON
gujaf-40	36	13	is	be	AUX
gujaf-40	36	14	currently	currently	ADV
gujaf-40	36	15	a	a	DET
gujaf-40	36	16	voluntary	voluntary	ADJ
gujaf-40	36	17	disclosure	disclosure	NOUN
gujaf-40	36	18	.	.	PUNCT
gujaf-40	37	1	such	such	ADJ
gujaf-40	37	2	comparisons	comparison	NOUN
gujaf-40	37	3	will	will	AUX
gujaf-40	37	4	provide	provide	VERB
gujaf-40	37	5	the	the	DET
gujaf-40	37	6	basis	basis	NOUN
gujaf-40	37	7	for	for	ADP
gujaf-40	37	8	policy	policy	NOUN
gujaf-40	37	9	formulation	formulation	NOUN
gujaf-40	37	10	.	.	PUNCT
gujaf-40	38	1	it	it	PRON
gujaf-40	38	2	is	be	AUX
gujaf-40	38	3	in	in	ADP
gujaf-40	38	4	view	view	NOUN
gujaf-40	38	5	of	of	ADP
gujaf-40	38	6	the	the	DET
gujaf-40	38	7	foregoing	foregoing	NOUN
gujaf-40	38	8	,	,	PUNCT
gujaf-40	38	9	that	that	SCONJ
gujaf-40	38	10	this	this	DET
gujaf-40	38	11	study	study	NOUN
gujaf-40	38	12	examines	examine	VERB
gujaf-40	38	13	the	the	DET
gujaf-40	38	14	effect	effect	NOUN
gujaf-40	38	15	of	of	ADP
gujaf-40	38	16	sustainability	sustainability	NOUN
gujaf-40	38	17	reporting	reporting	NOUN
gujaf-40	38	18	on	on	ADP
gujaf-40	38	19	financial	financial	ADJ
gujaf-40	38	20	performance	performance	NOUN
gujaf-40	38	21	of	of	ADP
gujaf-40	38	22	oil	oil	NOUN
gujaf-40	38	23	and	and	CCONJ
gujaf-40	38	24	gas	gas	NOUN
gujaf-40	38	25	companies	company	NOUN
gujaf-40	38	26	in	in	ADP
gujaf-40	38	27	nigeria	nigeria	PROPN
gujaf-40	38	28	and	and	CCONJ
gujaf-40	38	29	mozambique	mozambique	PROPN
gujaf-40	38	30	in	in	ADP
gujaf-40	38	31	order	order	NOUN
gujaf-40	38	32	to	to	PART
gujaf-40	38	33	fill	fill	VERB
gujaf-40	38	34	the	the	DET
gujaf-40	38	35	gap	gap	NOUN
gujaf-40	38	36	in	in	ADP
gujaf-40	38	37	the	the	DET
gujaf-40	38	38	literature	literature	NOUN
gujaf-40	38	39	.	.	PUNCT
gujaf-40	39	1	the	the	DET
gujaf-40	39	2	choice	choice	NOUN
gujaf-40	39	3	of	of	ADP
gujaf-40	39	4	oil	oil	NOUN
gujaf-40	39	5	and	and	CCONJ
gujaf-40	39	6	gas	gas	NOUN
gujaf-40	39	7	companies	company	NOUN
gujaf-40	39	8	for	for	ADP
gujaf-40	39	9	this	this	DET
gujaf-40	39	10	study	study	NOUN
gujaf-40	39	11	is	be	AUX
gujaf-40	39	12	informed	inform	VERB
gujaf-40	39	13	by	by	ADP
gujaf-40	39	14	the	the	DET
gujaf-40	39	15	serious	serious	ADJ
gujaf-40	39	16	damage	damage	NOUN
gujaf-40	39	17	these	these	DET
gujaf-40	39	18	gusau	gusau	ADJ
gujaf-40	39	19	journal	journal	NOUN
gujaf-40	39	20	of	of	ADP
gujaf-40	39	21	accounting	accounting	NOUN
gujaf-40	39	22	and	and	CCONJ
gujaf-40	39	23	finance	finance	NOUN
gujaf-40	39	24	,	,	PUNCT
gujaf-40	39	25	vol	vol	NOUN
gujaf-40	39	26	.	.	PUNCT
gujaf-40	40	1	i	i	PRON
gujaf-40	40	2	,	,	PUNCT
gujaf-40	40	3	issue	issue	NOUN
gujaf-40	40	4	2	2	NUM
gujaf-40	40	5	,	,	PUNCT
gujaf-40	40	6	october	october	PROPN
gujaf-40	40	7	,	,	PUNCT
gujaf-40	40	8	2020	2020	NUM
gujaf-40	40	9	4	4	NUM
gujaf-40	40	10	companies	company	NOUN
gujaf-40	40	11	have	have	AUX
gujaf-40	40	12	caused	cause	VERB
gujaf-40	40	13	to	to	PART
gujaf-40	40	14	host	host	VERB
gujaf-40	40	15	environments	environment	NOUN
gujaf-40	40	16	compared	compare	VERB
gujaf-40	40	17	to	to	ADP
gujaf-40	40	18	other	other	ADJ
gujaf-40	40	19	companies	company	NOUN
gujaf-40	40	20	and	and	CCONJ
gujaf-40	40	21	are	be	AUX
gujaf-40	40	22	therefore	therefore	ADV
gujaf-40	40	23	more	more	ADV
gujaf-40	40	24	suitable	suitable	ADJ
gujaf-40	40	25	for	for	ADP
gujaf-40	40	26	studies	study	NOUN
gujaf-40	40	27	of	of	ADP
gujaf-40	40	28	sustainability	sustainability	NOUN
gujaf-40	40	29	reporting	reporting	NOUN
gujaf-40	40	30	.	.	PUNCT
gujaf-40	41	1	sustainability	sustainability	NOUN
gujaf-40	41	2	reporting	reporting	NOUN
gujaf-40	41	3	is	be	AUX
gujaf-40	41	4	represented	represent	VERB
gujaf-40	41	5	by	by	ADP
gujaf-40	41	6	economic	economic	ADJ
gujaf-40	41	7	reporting	reporting	NOUN
gujaf-40	41	8	,	,	PUNCT
gujaf-40	41	9	environmental	environmental	ADJ
gujaf-40	41	10	reporting	reporting	NOUN
gujaf-40	41	11	and	and	CCONJ
gujaf-40	41	12	social	social	ADJ
gujaf-40	41	13	reporting	reporting	NOUN
gujaf-40	41	14	while	while	SCONJ
gujaf-40	41	15	firm	firm	ADJ
gujaf-40	41	16	performance	performance	NOUN
gujaf-40	41	17	is	be	AUX
gujaf-40	41	18	captured	capture	VERB
gujaf-40	41	19	by	by	ADP
gujaf-40	41	20	return	return	NOUN
gujaf-40	41	21	on	on	ADP
gujaf-40	41	22	assets	asset	NOUN
gujaf-40	41	23	(	(	PUNCT
gujaf-40	41	24	roa	roa	PROPN
gujaf-40	41	25	)	)	PUNCT
gujaf-40	41	26	.	.	PUNCT
gujaf-40	42	1	the	the	DET
gujaf-40	42	2	study	study	NOUN
gujaf-40	42	3	therefore	therefore	ADV
gujaf-40	42	4	hypothesized	hypothesize	VERB
gujaf-40	42	5	as	as	SCONJ
gujaf-40	42	6	follows	follow	VERB
gujaf-40	42	7	:	:	PUNCT
gujaf-40	42	8	ho1	ho1	NOUN
gujaf-40	42	9	:	:	PUNCT
gujaf-40	42	10	sustainability	sustainability	NOUN
gujaf-40	42	11	reporting	reporting	NOUN
gujaf-40	42	12	(	(	PUNCT
gujaf-40	42	13	represented	represent	VERB
gujaf-40	42	14	by	by	ADP
gujaf-40	42	15	economic	economic	ADJ
gujaf-40	42	16	,	,	PUNCT
gujaf-40	42	17	environmental	environmental	ADJ
gujaf-40	42	18	and	and	CCONJ
gujaf-40	42	19	social	social	ADJ
gujaf-40	42	20	reporting	reporting	NOUN
gujaf-40	42	21	respectively	respectively	ADV
gujaf-40	42	22	)	)	PUNCT
gujaf-40	42	23	does	do	AUX
gujaf-40	42	24	not	not	PART
gujaf-40	42	25	significantly	significantly	ADV
gujaf-40	42	26	affect	affect	VERB
gujaf-40	42	27	financial	financial	ADJ
gujaf-40	42	28	performance	performance	NOUN
gujaf-40	42	29	(	(	PUNCT
gujaf-40	42	30	roa	roa	NOUN
gujaf-40	42	31	)	)	PUNCT
gujaf-40	42	32	of	of	ADP
gujaf-40	42	33	nigerian	nigerian	ADJ
gujaf-40	42	34	and	and	CCONJ
gujaf-40	42	35	mozambican	mozambican	ADJ
gujaf-40	42	36	oil	oil	NOUN
gujaf-40	42	37	and	and	CCONJ
gujaf-40	42	38	gas	gas	NOUN
gujaf-40	42	39	companies	company	NOUN
gujaf-40	42	40	.	.	PUNCT
gujaf-40	43	1	ho2	ho2	NOUN
gujaf-40	43	2	:	:	PUNCT
gujaf-40	43	3	sustainability	sustainability	NOUN
gujaf-40	43	4	reporting	reporting	NOUN
gujaf-40	43	5	among	among	ADP
gujaf-40	43	6	nigerian	nigerian	ADJ
gujaf-40	43	7	and	and	CCONJ
gujaf-40	43	8	mozambican	mozambican	ADJ
gujaf-40	43	9	oil	oil	NOUN
gujaf-40	43	10	and	and	CCONJ
gujaf-40	43	11	gas	gas	NOUN
gujaf-40	43	12	companies	company	NOUN
gujaf-40	43	13	do	do	AUX
gujaf-40	43	14	not	not	PART
gujaf-40	43	15	differ	differ	VERB
gujaf-40	43	16	significantly	significantly	ADV
gujaf-40	43	17	.	.	PUNCT
gujaf-40	44	1	the	the	DET
gujaf-40	44	2	remaining	remain	VERB
gujaf-40	44	3	part	part	NOUN
gujaf-40	44	4	of	of	ADP
gujaf-40	44	5	the	the	DET
gujaf-40	44	6	paper	paper	NOUN
gujaf-40	44	7	is	be	AUX
gujaf-40	44	8	divided	divide	VERB
gujaf-40	44	9	into	into	ADP
gujaf-40	44	10	literature	literature	PROPN
gujaf-40	44	11	review	review	PROPN
gujaf-40	44	12	,	,	PUNCT
gujaf-40	44	13	methodology	methodology	NOUN
gujaf-40	44	14	,	,	PUNCT
gujaf-40	44	15	results	result	NOUN
gujaf-40	44	16	and	and	CCONJ
gujaf-40	44	17	discussion	discussion	NOUN
gujaf-40	44	18	,	,	PUNCT
gujaf-40	44	19	and	and	CCONJ
gujaf-40	44	20	conclusion	conclusion	NOUN
gujaf-40	44	21	and	and	CCONJ
gujaf-40	44	22	recommendations	recommendation	NOUN
gujaf-40	44	23	.	.	PUNCT
gujaf-40	45	1	2	2	X
gujaf-40	45	2	.	.	X
gujaf-40	45	3	literature	literature	PROPN
gujaf-40	45	4	review	review	PROPN
gujaf-40	45	5	&	&	CCONJ
gujaf-40	45	6	theoretical	theoretical	ADJ
gujaf-40	45	7	framework	framework	NOUN
gujaf-40	45	8	the	the	DET
gujaf-40	45	9	debate	debate	NOUN
gujaf-40	45	10	about	about	ADP
gujaf-40	45	11	sustainability	sustainability	NOUN
gujaf-40	45	12	reporting	reporting	NOUN
gujaf-40	45	13	and	and	CCONJ
gujaf-40	45	14	how	how	SCONJ
gujaf-40	45	15	it	it	PRON
gujaf-40	45	16	affects	affect	VERB
gujaf-40	45	17	firm	firm	ADJ
gujaf-40	45	18	performance	performance	NOUN
gujaf-40	45	19	has	have	AUX
gujaf-40	45	20	attracted	attract	VERB
gujaf-40	45	21	attention	attention	NOUN
gujaf-40	45	22	of	of	ADP
gujaf-40	45	23	several	several	ADJ
gujaf-40	45	24	accounting	accounting	NOUN
gujaf-40	45	25	researchers	researcher	NOUN
gujaf-40	45	26	from	from	ADP
gujaf-40	45	27	both	both	CCONJ
gujaf-40	45	28	developed	developed	ADJ
gujaf-40	45	29	and	and	CCONJ
gujaf-40	45	30	developing	develop	VERB
gujaf-40	45	31	economies	economy	NOUN
gujaf-40	45	32	.	.	PUNCT
gujaf-40	46	1	garg	garg	NOUN
gujaf-40	46	2	(	(	PUNCT
gujaf-40	46	3	2015	2015	NUM
gujaf-40	46	4	)	)	PUNCT
gujaf-40	46	5	examines	examine	VERB
gujaf-40	46	6	how	how	SCONJ
gujaf-40	46	7	sustainability	sustainability	NOUN
gujaf-40	46	8	reporting	reporting	NOUN
gujaf-40	46	9	influence	influence	NOUN
gujaf-40	46	10	financial	financial	ADJ
gujaf-40	46	11	performance	performance	NOUN
gujaf-40	46	12	of	of	ADP
gujaf-40	46	13	indian	indian	ADJ
gujaf-40	46	14	companies	company	NOUN
gujaf-40	46	15	from	from	ADP
gujaf-40	46	16	2008	2008	NUM
gujaf-40	46	17	to	to	ADP
gujaf-40	46	18	2012	2012	NUM
gujaf-40	46	19	.	.	PUNCT
gujaf-40	47	1	findings	finding	NOUN
gujaf-40	47	2	from	from	ADP
gujaf-40	47	3	data	datum	NOUN
gujaf-40	47	4	analysis	analysis	NOUN
gujaf-40	47	5	of	of	ADP
gujaf-40	47	6	the	the	DET
gujaf-40	47	7	study	study	NOUN
gujaf-40	47	8	show	show	VERB
gujaf-40	47	9	that	that	SCONJ
gujaf-40	47	10	sustainability	sustainability	NOUN
gujaf-40	47	11	reporting	report	VERB
gujaf-40	47	12	negatively	negatively	ADV
gujaf-40	47	13	and	and	CCONJ
gujaf-40	47	14	insignificantly	insignificantly	ADV
gujaf-40	47	15	affects	affect	VERB
gujaf-40	47	16	firm	firm	ADJ
gujaf-40	47	17	performance	performance	NOUN
gujaf-40	47	18	in	in	ADP
gujaf-40	47	19	the	the	DET
gujaf-40	47	20	short	short	ADJ
gujaf-40	47	21	run	run	NOUN
gujaf-40	47	22	.	.	PUNCT
gujaf-40	48	1	in	in	ADP
gujaf-40	48	2	contrast	contrast	NOUN
gujaf-40	48	3	,	,	PUNCT
gujaf-40	48	4	motwani	motwani	NOUN
gujaf-40	48	5	and	and	CCONJ
gujaf-40	48	6	pandya	pandya	PROPN
gujaf-40	48	7	(	(	PUNCT
gujaf-40	48	8	2016	2016	NUM
gujaf-40	48	9	)	)	PUNCT
gujaf-40	48	10	provide	provide	VERB
gujaf-40	48	11	evidence	evidence	NOUN
gujaf-40	48	12	which	which	PRON
gujaf-40	48	13	suggests	suggest	VERB
gujaf-40	48	14	that	that	SCONJ
gujaf-40	48	15	sustainability	sustainability	NOUN
gujaf-40	48	16	reporting	reporting	NOUN
gujaf-40	48	17	affects	affect	VERB
gujaf-40	48	18	financial	financial	ADJ
gujaf-40	48	19	performance	performance	NOUN
gujaf-40	48	20	of	of	ADP
gujaf-40	48	21	sampled	sample	VERB
gujaf-40	48	22	companies	company	NOUN
gujaf-40	48	23	in	in	ADP
gujaf-40	48	24	india	india	PROPN
gujaf-40	48	25	positively	positively	ADV
gujaf-40	48	26	and	and	CCONJ
gujaf-40	48	27	significantly	significantly	ADV
gujaf-40	48	28	.	.	PUNCT
gujaf-40	49	1	similarly	similarly	ADV
gujaf-40	49	2	,	,	PUNCT
gujaf-40	49	3	kasbun	kasbun	PROPN
gujaf-40	49	4	,	,	PUNCT
gujaf-40	49	5	teh	teh	PROPN
gujaf-40	49	6	and	and	CCONJ
gujaf-40	49	7	ong	ong	PROPN
gujaf-40	49	8	(	(	PUNCT
gujaf-40	49	9	2016	2016	NUM
gujaf-40	49	10	)	)	PUNCT
gujaf-40	49	11	found	find	VERB
gujaf-40	49	12	that	that	SCONJ
gujaf-40	49	13	economic	economic	ADJ
gujaf-40	49	14	reporting	reporting	NOUN
gujaf-40	49	15	,	,	PUNCT
gujaf-40	49	16	environmental	environmental	ADJ
gujaf-40	49	17	reporting	reporting	NOUN
gujaf-40	49	18	and	and	CCONJ
gujaf-40	49	19	social	social	ADJ
gujaf-40	49	20	reporting	reporting	NOUN
gujaf-40	49	21	affect	affect	VERB
gujaf-40	49	22	positively	positively	ADV
gujaf-40	49	23	financial	financial	ADJ
gujaf-40	49	24	performance	performance	NOUN
gujaf-40	49	25	of	of	ADP
gujaf-40	49	26	malaysian	malaysian	ADJ
gujaf-40	49	27	public	public	ADJ
gujaf-40	49	28	firms	firm	NOUN
gujaf-40	49	29	.	.	PUNCT
gujaf-40	50	1	more	more	ADV
gujaf-40	50	2	so	so	ADV
gujaf-40	50	3	,	,	PUNCT
gujaf-40	50	4	maletic	maletic	ADJ
gujaf-40	50	5	,	,	PUNCT
gujaf-40	50	6	maletic	maletic	ADJ
gujaf-40	50	7	,	,	PUNCT
gujaf-40	50	8	dahlgaard	dahlgaard	PROPN
gujaf-40	50	9	,	,	PUNCT
gujaf-40	50	10	dahlgaard	dahlgaard	ADJ
gujaf-40	50	11	-	-	PUNCT
gujaf-40	50	12	park	park	NOUN
gujaf-40	50	13	and	and	CCONJ
gujaf-40	50	14	gomiscek	gomiscek	PROPN
gujaf-40	50	15	(	(	PUNCT
gujaf-40	50	16	2016	2016	NUM
gujaf-40	50	17	)	)	PUNCT
gujaf-40	50	18	through	through	ADP
gujaf-40	50	19	a	a	DET
gujaf-40	50	20	survey	survey	NOUN
gujaf-40	50	21	document	document	NOUN
gujaf-40	50	22	evidence	evidence	NOUN
gujaf-40	50	23	that	that	SCONJ
gujaf-40	50	24	organizational	organizational	ADJ
gujaf-40	50	25	performance	performance	NOUN
gujaf-40	50	26	is	be	AUX
gujaf-40	50	27	positively	positively	ADV
gujaf-40	50	28	influenced	influence	VERB
gujaf-40	50	29	by	by	ADP
gujaf-40	50	30	sustainability	sustainability	NOUN
gujaf-40	50	31	reporting	reporting	NOUN
gujaf-40	50	32	practices	practice	NOUN
gujaf-40	50	33	from	from	ADP
gujaf-40	50	34	germany	germany	PROPN
gujaf-40	50	35	,	,	PUNCT
gujaf-40	50	36	poland	poland	PROPN
gujaf-40	50	37	,	,	PUNCT
gujaf-40	50	38	serbia	serbia	PROPN
gujaf-40	50	39	,	,	PUNCT
gujaf-40	50	40	slovenia	slovenia	PROPN
gujaf-40	50	41	and	and	CCONJ
gujaf-40	50	42	spain	spain	PROPN
gujaf-40	50	43	.	.	PUNCT
gujaf-40	51	1	the	the	DET
gujaf-40	51	2	finding	finding	NOUN
gujaf-40	51	3	from	from	ADP
gujaf-40	51	4	the	the	DET
gujaf-40	51	5	study	study	NOUN
gujaf-40	51	6	suggests	suggest	VERB
gujaf-40	51	7	that	that	SCONJ
gujaf-40	51	8	economic	economic	ADJ
gujaf-40	51	9	and	and	CCONJ
gujaf-40	51	10	nonfinancial	nonfinancial	ADJ
gujaf-40	51	11	performance	performance	NOUN
gujaf-40	51	12	can	can	AUX
gujaf-40	51	13	be	be	AUX
gujaf-40	51	14	improved	improve	VERB
gujaf-40	51	15	by	by	ADP
gujaf-40	51	16	sustainability	sustainability	NOUN
gujaf-40	51	17	reporting	reporting	NOUN
gujaf-40	51	18	of	of	ADP
gujaf-40	51	19	firms	firm	NOUN
gujaf-40	51	20	.	.	PUNCT
gujaf-40	52	1	furthermore	furthermore	ADV
gujaf-40	52	2	,	,	PUNCT
gujaf-40	52	3	ching	ching	NOUN
gujaf-40	52	4	,	,	PUNCT
gujaf-40	52	5	gerab	gerab	NOUN
gujaf-40	52	6	and	and	CCONJ
gujaf-40	52	7	toste	toste	NOUN
gujaf-40	52	8	(	(	PUNCT
gujaf-40	52	9	2017	2017	NUM
gujaf-40	52	10	)	)	PUNCT
gujaf-40	52	11	examine	examine	VERB
gujaf-40	52	12	how	how	SCONJ
gujaf-40	52	13	sustainability	sustainability	NOUN
gujaf-40	52	14	reporting	reporting	NOUN
gujaf-40	52	15	affect	affect	VERB
gujaf-40	52	16	financial	financial	ADJ
gujaf-40	52	17	performance	performance	NOUN
gujaf-40	52	18	of	of	ADP
gujaf-40	52	19	listed	list	VERB
gujaf-40	52	20	firms	firm	NOUN
gujaf-40	52	21	in	in	ADP
gujaf-40	52	22	brazil	brazil	PROPN
gujaf-40	52	23	but	but	CCONJ
gujaf-40	52	24	document	document	NOUN
gujaf-40	52	25	evidence	evidence	NOUN
gujaf-40	52	26	which	which	PRON
gujaf-40	52	27	suggests	suggest	VERB
gujaf-40	52	28	financial	financial	ADJ
gujaf-40	52	29	performance	performance	NOUN
gujaf-40	52	30	of	of	ADP
gujaf-40	52	31	brazilian	brazilian	ADJ
gujaf-40	52	32	companies	company	NOUN
gujaf-40	52	33	is	be	AUX
gujaf-40	52	34	not	not	PART
gujaf-40	52	35	influenced	influence	VERB
gujaf-40	52	36	by	by	ADP
gujaf-40	52	37	sustainability	sustainability	NOUN
gujaf-40	52	38	reporting	reporting	NOUN
gujaf-40	52	39	.	.	PUNCT
gujaf-40	53	1	in	in	ADP
gujaf-40	53	2	another	another	DET
gujaf-40	53	3	similar	similar	ADJ
gujaf-40	53	4	study	study	NOUN
gujaf-40	53	5	,	,	PUNCT
gujaf-40	53	6	asuquo	asuquo	NOUN
gujaf-40	53	7	,	,	PUNCT
gujaf-40	53	8	dada	dada	NOUN
gujaf-40	53	9	and	and	CCONJ
gujaf-40	53	10	onyeogaziri	onyeogaziri	NOUN
gujaf-40	53	11	(	(	PUNCT
gujaf-40	53	12	2018	2018	NUM
gujaf-40	53	13	)	)	PUNCT
gujaf-40	53	14	investigate	investigate	VERB
gujaf-40	53	15	the	the	DET
gujaf-40	53	16	influence	influence	NOUN
gujaf-40	53	17	of	of	ADP
gujaf-40	53	18	sustainability	sustainability	NOUN
gujaf-40	53	19	reporting	reporting	NOUN
gujaf-40	53	20	on	on	ADP
gujaf-40	53	21	gusau	gusau	ADJ
gujaf-40	53	22	journal	journal	NOUN
gujaf-40	53	23	of	of	ADP
gujaf-40	53	24	accounting	accounting	NOUN
gujaf-40	53	25	and	and	CCONJ
gujaf-40	53	26	finance	finance	NOUN
gujaf-40	53	27	,	,	PUNCT
gujaf-40	53	28	vol	vol	NOUN
gujaf-40	53	29	.	.	PUNCT
gujaf-40	54	1	i	i	PRON
gujaf-40	54	2	,	,	PUNCT
gujaf-40	54	3	issue	issue	NOUN
gujaf-40	54	4	2	2	NUM
gujaf-40	54	5	,	,	PUNCT
gujaf-40	54	6	october	october	PROPN
gujaf-40	54	7	,	,	PUNCT
gujaf-40	54	8	2020	2020	NUM
gujaf-40	54	9	5	5	NUM
gujaf-40	54	10	financial	financial	ADJ
gujaf-40	54	11	performance	performance	NOUN
gujaf-40	54	12	of	of	ADP
gujaf-40	54	13	sampled	sample	VERB
gujaf-40	54	14	nigerian	nigerian	ADJ
gujaf-40	54	15	companies	company	NOUN
gujaf-40	54	16	from	from	ADP
gujaf-40	54	17	2012	2012	NUM
gujaf-40	54	18	–	–	PUNCT
gujaf-40	54	19	2016	2016	NUM
gujaf-40	54	20	.	.	PUNCT
gujaf-40	54	21	result	result	VERB
gujaf-40	54	22	from	from	ADP
gujaf-40	54	23	the	the	DET
gujaf-40	54	24	study	study	NOUN
gujaf-40	54	25	shows	show	VERB
gujaf-40	54	26	economic	economic	ADJ
gujaf-40	54	27	,	,	PUNCT
gujaf-40	54	28	environmental	environmental	ADJ
gujaf-40	54	29	and	and	CCONJ
gujaf-40	54	30	social	social	ADJ
gujaf-40	54	31	reporting	reporting	NOUN
gujaf-40	54	32	respectively	respectively	ADV
gujaf-40	54	33	has	have	VERB
gujaf-40	54	34	no	no	DET
gujaf-40	54	35	significant	significant	ADJ
gujaf-40	54	36	influence	influence	NOUN
gujaf-40	54	37	on	on	ADP
gujaf-40	54	38	the	the	DET
gujaf-40	54	39	financial	financial	ADJ
gujaf-40	54	40	performance	performance	NOUN
gujaf-40	54	41	of	of	ADP
gujaf-40	54	42	nigerian	nigerian	ADJ
gujaf-40	54	43	firms	firm	NOUN
gujaf-40	54	44	.	.	PUNCT
gujaf-40	55	1	also	also	ADV
gujaf-40	55	2	,	,	PUNCT
gujaf-40	55	3	al	al	PROPN
gujaf-40	55	4	-	-	PUNCT
gujaf-40	55	5	dhaimesh	dhaimesh	PROPN
gujaf-40	55	6	and	and	CCONJ
gujaf-40	55	7	al	al	PROPN
gujaf-40	55	8	zobi	zobi	PROPN
gujaf-40	55	9	(	(	PUNCT
gujaf-40	55	10	2019	2019	NUM
gujaf-40	55	11	)	)	PUNCT
gujaf-40	55	12	in	in	ADP
gujaf-40	55	13	a	a	DET
gujaf-40	55	14	related	related	ADJ
gujaf-40	55	15	study	study	NOUN
gujaf-40	55	16	,	,	PUNCT
gujaf-40	55	17	examine	examine	VERB
gujaf-40	55	18	the	the	DET
gujaf-40	55	19	influence	influence	NOUN
gujaf-40	55	20	of	of	ADP
gujaf-40	55	21	sustainability	sustainability	NOUN
gujaf-40	55	22	reporting	report	VERB
gujaf-40	55	23	on	on	ADP
gujaf-40	55	24	financial	financial	ADJ
gujaf-40	55	25	performance	performance	NOUN
gujaf-40	55	26	of	of	ADP
gujaf-40	55	27	jordanian	jordanian	ADJ
gujaf-40	55	28	banks	bank	NOUN
gujaf-40	55	29	from	from	ADP
gujaf-40	55	30	2013	2013	NUM
gujaf-40	55	31	2017	2017	NUM
gujaf-40	55	32	.	.	PUNCT
gujaf-40	56	1	findings	finding	NOUN
gujaf-40	56	2	from	from	ADP
gujaf-40	56	3	data	datum	NOUN
gujaf-40	56	4	analysis	analysis	NOUN
gujaf-40	56	5	indicate	indicate	VERB
gujaf-40	56	6	that	that	SCONJ
gujaf-40	56	7	economic	economic	ADJ
gujaf-40	56	8	reporting	reporting	NOUN
gujaf-40	56	9	,	,	PUNCT
gujaf-40	56	10	environmental	environmental	ADJ
gujaf-40	56	11	reporting	reporting	NOUN
gujaf-40	56	12	and	and	CCONJ
gujaf-40	56	13	social	social	ADJ
gujaf-40	56	14	reporting	reporting	NOUN
gujaf-40	56	15	have	have	VERB
gujaf-40	56	16	a	a	DET
gujaf-40	56	17	significant	significant	ADJ
gujaf-40	56	18	influence	influence	NOUN
gujaf-40	56	19	over	over	ADP
gujaf-40	56	20	financial	financial	ADJ
gujaf-40	56	21	performance	performance	NOUN
gujaf-40	56	22	of	of	ADP
gujaf-40	56	23	banks	bank	NOUN
gujaf-40	56	24	in	in	ADP
gujaf-40	56	25	jordan	jordan	PROPN
gujaf-40	56	26	.	.	PUNCT
gujaf-40	57	1	further	further	ADJ
gujaf-40	57	2	breakdown	breakdown	NOUN
gujaf-40	57	3	of	of	ADP
gujaf-40	57	4	the	the	DET
gujaf-40	57	5	result	result	NOUN
gujaf-40	57	6	reveals	reveal	VERB
gujaf-40	57	7	that	that	SCONJ
gujaf-40	57	8	economic	economic	ADJ
gujaf-40	57	9	and	and	CCONJ
gujaf-40	57	10	social	social	ADJ
gujaf-40	57	11	reporting	reporting	NOUN
gujaf-40	57	12	positively	positively	ADV
gujaf-40	57	13	influence	influence	VERB
gujaf-40	57	14	financial	financial	ADJ
gujaf-40	57	15	performance	performance	NOUN
gujaf-40	57	16	while	while	SCONJ
gujaf-40	57	17	environmental	environmental	ADJ
gujaf-40	57	18	reporting	reporting	NOUN
gujaf-40	57	19	affects	affect	VERB
gujaf-40	57	20	financial	financial	ADJ
gujaf-40	57	21	performance	performance	NOUN
gujaf-40	57	22	negatively	negatively	ADV
gujaf-40	57	23	.	.	PUNCT
gujaf-40	58	1	in	in	ADP
gujaf-40	58	2	another	another	DET
gujaf-40	58	3	study	study	NOUN
gujaf-40	58	4	in	in	ADP
gujaf-40	58	5	nigeria	nigeria	PROPN
gujaf-40	58	6	,	,	PUNCT
gujaf-40	58	7	erhinyoja	erhinyoja	PROPN
gujaf-40	58	8	and	and	CCONJ
gujaf-40	58	9	marcella	marcella	PROPN
gujaf-40	58	10	(	(	PUNCT
gujaf-40	58	11	2019	2019	NUM
gujaf-40	58	12	)	)	PUNCT
gujaf-40	58	13	investigate	investigate	VERB
gujaf-40	58	14	how	how	SCONJ
gujaf-40	58	15	social	social	ADJ
gujaf-40	58	16	sustainability	sustainability	NOUN
gujaf-40	58	17	reporting	reporting	NOUN
gujaf-40	58	18	affects	affect	VERB
gujaf-40	58	19	financial	financial	ADJ
gujaf-40	58	20	performance	performance	NOUN
gujaf-40	58	21	of	of	ADP
gujaf-40	58	22	listed	list	VERB
gujaf-40	58	23	oil	oil	NOUN
gujaf-40	58	24	and	and	CCONJ
gujaf-40	58	25	gas	gas	NOUN
gujaf-40	58	26	companies	company	NOUN
gujaf-40	58	27	.	.	PUNCT
gujaf-40	59	1	the	the	DET
gujaf-40	59	2	result	result	NOUN
gujaf-40	59	3	of	of	ADP
gujaf-40	59	4	regression	regression	NOUN
gujaf-40	59	5	analysis	analysis	NOUN
gujaf-40	59	6	reveals	reveal	VERB
gujaf-40	59	7	that	that	SCONJ
gujaf-40	59	8	financial	financial	ADJ
gujaf-40	59	9	performance	performance	NOUN
gujaf-40	59	10	of	of	ADP
gujaf-40	59	11	oil	oil	NOUN
gujaf-40	59	12	and	and	CCONJ
gujaf-40	59	13	gas	gas	NOUN
gujaf-40	59	14	firms	firm	NOUN
gujaf-40	59	15	is	be	AUX
gujaf-40	59	16	negatively	negatively	ADV
gujaf-40	59	17	and	and	CCONJ
gujaf-40	59	18	insignificantly	insignificantly	ADV
gujaf-40	59	19	influenced	influence	VERB
gujaf-40	59	20	by	by	ADP
gujaf-40	59	21	social	social	ADJ
gujaf-40	59	22	sustainability	sustainability	NOUN
gujaf-40	59	23	reporting	reporting	NOUN
gujaf-40	59	24	of	of	ADP
gujaf-40	59	25	oil	oil	NOUN
gujaf-40	59	26	and	and	CCONJ
gujaf-40	59	27	gas	gas	NOUN
gujaf-40	59	28	companies	company	NOUN
gujaf-40	59	29	from	from	ADP
gujaf-40	59	30	nigeria	nigeria	PROPN
gujaf-40	59	31	.	.	PUNCT
gujaf-40	60	1	this	this	DET
gujaf-40	60	2	study	study	NOUN
gujaf-40	60	3	is	be	AUX
gujaf-40	60	4	anchored	anchor	VERB
gujaf-40	60	5	on	on	ADP
gujaf-40	60	6	the	the	DET
gujaf-40	60	7	legitimacy	legitimacy	NOUN
gujaf-40	60	8	theory	theory	NOUN
gujaf-40	60	9	.	.	PUNCT
gujaf-40	61	1	according	accord	VERB
gujaf-40	61	2	to	to	ADP
gujaf-40	61	3	legitimacy	legitimacy	NOUN
gujaf-40	61	4	theory	theory	NOUN
gujaf-40	61	5	,	,	PUNCT
gujaf-40	61	6	firms	firm	NOUN
gujaf-40	61	7	engage	engage	VERB
gujaf-40	61	8	in	in	ADP
gujaf-40	61	9	socially	socially	ADV
gujaf-40	61	10	responsible	responsible	ADJ
gujaf-40	61	11	activities	activity	NOUN
gujaf-40	61	12	in	in	ADP
gujaf-40	61	13	expectation	expectation	NOUN
gujaf-40	61	14	of	of	ADP
gujaf-40	61	15	more	more	ADJ
gujaf-40	61	16	patronage	patronage	NOUN
gujaf-40	61	17	from	from	ADP
gujaf-40	61	18	the	the	DET
gujaf-40	61	19	society	society	NOUN
gujaf-40	61	20	by	by	ADP
gujaf-40	61	21	way	way	NOUN
gujaf-40	61	22	of	of	ADP
gujaf-40	61	23	appreciation	appreciation	NOUN
gujaf-40	61	24	over	over	ADP
gujaf-40	61	25	their	their	PRON
gujaf-40	61	26	competitors	competitor	NOUN
gujaf-40	61	27	that	that	PRON
gujaf-40	61	28	fail	fail	VERB
gujaf-40	61	29	to	to	PART
gujaf-40	61	30	give	give	VERB
gujaf-40	61	31	back	back	ADP
gujaf-40	61	32	to	to	ADP
gujaf-40	61	33	the	the	DET
gujaf-40	61	34	society	society	NOUN
gujaf-40	61	35	(	(	PUNCT
gujaf-40	61	36	deegan	deegan	PROPN
gujaf-40	61	37	,	,	PUNCT
gujaf-40	61	38	2006	2006	NUM
gujaf-40	61	39	;	;	PUNCT
gujaf-40	61	40	guthrie	guthrie	PROPN
gujaf-40	61	41	&	&	CCONJ
gujaf-40	61	42	parker	parker	PROPN
gujaf-40	61	43	,	,	PUNCT
gujaf-40	61	44	1989	1989	NUM
gujaf-40	61	45	)	)	PUNCT
gujaf-40	61	46	.	.	PUNCT
gujaf-40	62	1	the	the	DET
gujaf-40	62	2	rationale	rationale	NOUN
gujaf-40	62	3	behind	behind	ADP
gujaf-40	62	4	legitimacy	legitimacy	NOUN
gujaf-40	62	5	theory	theory	NOUN
gujaf-40	62	6	is	be	AUX
gujaf-40	62	7	that	that	SCONJ
gujaf-40	62	8	,	,	PUNCT
gujaf-40	62	9	there	there	PRON
gujaf-40	62	10	is	be	VERB
gujaf-40	62	11	a	a	DET
gujaf-40	62	12	social	social	ADJ
gujaf-40	62	13	contract	contract	NOUN
gujaf-40	62	14	between	between	ADP
gujaf-40	62	15	organizations	organization	NOUN
gujaf-40	62	16	and	and	CCONJ
gujaf-40	62	17	their	their	PRON
gujaf-40	62	18	host	host	NOUN
gujaf-40	62	19	community	community	NOUN
gujaf-40	62	20	and	and	CCONJ
gujaf-40	62	21	the	the	DET
gujaf-40	62	22	society	society	NOUN
gujaf-40	62	23	at	at	ADP
gujaf-40	62	24	large	large	ADJ
gujaf-40	62	25	.	.	PUNCT
gujaf-40	63	1	consequently	consequently	ADV
gujaf-40	63	2	,	,	PUNCT
gujaf-40	63	3	these	these	DET
gujaf-40	63	4	organizations	organization	NOUN
gujaf-40	63	5	are	be	AUX
gujaf-40	63	6	required	require	VERB
gujaf-40	63	7	to	to	PART
gujaf-40	63	8	carry	carry	VERB
gujaf-40	63	9	out	out	ADP
gujaf-40	63	10	their	their	PRON
gujaf-40	63	11	operations	operation	NOUN
gujaf-40	63	12	in	in	ADP
gujaf-40	63	13	line	line	NOUN
gujaf-40	63	14	with	with	ADP
gujaf-40	63	15	societal	societal	ADJ
gujaf-40	63	16	expectations	expectation	NOUN
gujaf-40	63	17	which	which	PRON
gujaf-40	63	18	include	include	VERB
gujaf-40	63	19	disclosure	disclosure	NOUN
gujaf-40	63	20	of	of	ADP
gujaf-40	63	21	information	information	NOUN
gujaf-40	63	22	about	about	ADP
gujaf-40	63	23	use	use	NOUN
gujaf-40	63	24	of	of	ADP
gujaf-40	63	25	resources	resource	NOUN
gujaf-40	63	26	within	within	ADP
gujaf-40	63	27	the	the	DET
gujaf-40	63	28	environment	environment	NOUN
gujaf-40	63	29	(	(	PUNCT
gujaf-40	63	30	utile	utile	ADJ
gujaf-40	63	31	,	,	PUNCT
gujaf-40	63	32	2016	2016	NUM
gujaf-40	63	33	)	)	PUNCT
gujaf-40	63	34	.	.	PUNCT
gujaf-40	64	1	therefore	therefore	ADV
gujaf-40	64	2	,	,	PUNCT
gujaf-40	64	3	to	to	PART
gujaf-40	64	4	be	be	AUX
gujaf-40	64	5	legitimate	legitimate	ADJ
gujaf-40	64	6	firms	firm	NOUN
gujaf-40	64	7	must	must	AUX
gujaf-40	64	8	engage	engage	VERB
gujaf-40	64	9	in	in	ADP
gujaf-40	64	10	corporate	corporate	ADJ
gujaf-40	64	11	social	social	ADJ
gujaf-40	64	12	responsibilities	responsibility	NOUN
gujaf-40	64	13	and	and	CCONJ
gujaf-40	64	14	report	report	NOUN
gujaf-40	64	15	same	same	ADJ
gujaf-40	64	16	through	through	ADP
gujaf-40	64	17	sustainability	sustainability	NOUN
gujaf-40	64	18	reporting	reporting	NOUN
gujaf-40	64	19	in	in	ADP
gujaf-40	64	20	order	order	NOUN
gujaf-40	64	21	to	to	PART
gujaf-40	64	22	gain	gain	VERB
gujaf-40	64	23	acceptance	acceptance	NOUN
gujaf-40	64	24	from	from	ADP
gujaf-40	64	25	all	all	DET
gujaf-40	64	26	stakeholders	stakeholder	NOUN
gujaf-40	64	27	and	and	CCONJ
gujaf-40	64	28	more	more	ADJ
gujaf-40	64	29	patronage	patronage	NOUN
gujaf-40	64	30	that	that	PRON
gujaf-40	64	31	may	may	AUX
gujaf-40	64	32	also	also	ADV
gujaf-40	64	33	influence	influence	VERB
gujaf-40	64	34	financial	financial	ADJ
gujaf-40	64	35	performance	performance	NOUN
gujaf-40	64	36	.	.	PUNCT
gujaf-40	65	1	3	3	X
gujaf-40	65	2	.	.	X
gujaf-40	65	3	methodology	methodology	NOUN
gujaf-40	65	4	and	and	CCONJ
gujaf-40	65	5	data	datum	NOUN
gujaf-40	65	6	data	datum	NOUN
gujaf-40	65	7	on	on	ADP
gujaf-40	65	8	sustainability	sustainability	NOUN
gujaf-40	65	9	reporting	reporting	NOUN
gujaf-40	65	10	was	be	AUX
gujaf-40	65	11	derived	derive	VERB
gujaf-40	65	12	from	from	ADP
gujaf-40	65	13	published	publish	VERB
gujaf-40	65	14	reports	report	NOUN
gujaf-40	65	15	of	of	ADP
gujaf-40	65	16	firms	firm	NOUN
gujaf-40	65	17	from	from	ADP
gujaf-40	65	18	the	the	DET
gujaf-40	65	19	two	two	NUM
gujaf-40	65	20	countries	country	NOUN
gujaf-40	65	21	using	use	VERB
gujaf-40	65	22	content	content	NOUN
gujaf-40	65	23	analysis	analysis	NOUN
gujaf-40	65	24	.	.	PUNCT
gujaf-40	66	1	the	the	DET
gujaf-40	66	2	correlation	correlation	NOUN
gujaf-40	66	3	research	research	NOUN
gujaf-40	66	4	design	design	NOUN
gujaf-40	66	5	was	be	AUX
gujaf-40	66	6	used	use	VERB
gujaf-40	66	7	in	in	ADP
gujaf-40	66	8	the	the	DET
gujaf-40	66	9	study	study	NOUN
gujaf-40	66	10	because	because	SCONJ
gujaf-40	66	11	it	it	PRON
gujaf-40	66	12	is	be	AUX
gujaf-40	66	13	appropriate	appropriate	ADJ
gujaf-40	66	14	in	in	ADP
gujaf-40	66	15	relationship	relationship	NOUN
gujaf-40	66	16	studies	study	NOUN
gujaf-40	66	17	.	.	PUNCT
gujaf-40	67	1	twenty	twenty	NUM
gujaf-40	67	2	six	six	NUM
gujaf-40	67	3	(	(	PUNCT
gujaf-40	67	4	26	26	NUM
gujaf-40	67	5	)	)	PUNCT
gujaf-40	67	6	oil	oil	NOUN
gujaf-40	67	7	and	and	CCONJ
gujaf-40	67	8	gas	gas	NOUN
gujaf-40	67	9	firms	firm	NOUN
gujaf-40	67	10	from	from	ADP
gujaf-40	67	11	both	both	DET
gujaf-40	67	12	countries	country	NOUN
gujaf-40	67	13	were	be	AUX
gujaf-40	67	14	used	use	VERB
gujaf-40	67	15	as	as	ADP
gujaf-40	67	16	the	the	DET
gujaf-40	67	17	population	population	NOUN
gujaf-40	67	18	of	of	ADP
gujaf-40	67	19	the	the	DET
gujaf-40	67	20	study	study	NOUN
gujaf-40	67	21	,	,	PUNCT
gujaf-40	67	22	(	(	PUNCT
gujaf-40	67	23	13	13	NUM
gujaf-40	67	24	)	)	PUNCT
gujaf-40	67	25	in	in	ADP
gujaf-40	67	26	nigeria	nigeria	PROPN
gujaf-40	67	27	and	and	CCONJ
gujaf-40	67	28	(	(	PUNCT
gujaf-40	67	29	13	13	NUM
gujaf-40	67	30	)	)	PUNCT
gujaf-40	67	31	in	in	ADP
gujaf-40	67	32	mozambique	mozambique	PROPN
gujaf-40	67	33	as	as	ADP
gujaf-40	67	34	at	at	ADP
gujaf-40	67	35	31st	31st	PROPN
gujaf-40	67	36	december	december	PROPN
gujaf-40	67	37	,	,	PUNCT
gujaf-40	67	38	2018.these	2018.these	ADJ
gujaf-40	67	39	firms	firm	NOUN
gujaf-40	67	40	are	be	AUX
gujaf-40	67	41	presented	present	VERB
gujaf-40	67	42	in	in	ADP
gujaf-40	67	43	the	the	DET
gujaf-40	67	44	table	table	NOUN
gujaf-40	67	45	below	below	ADV
gujaf-40	67	46	:	:	PUNCT
gujaf-40	67	47	gusau	gusau	ADJ
gujaf-40	67	48	journal	journal	NOUN
gujaf-40	67	49	of	of	ADP
gujaf-40	67	50	accounting	accounting	NOUN
gujaf-40	67	51	and	and	CCONJ
gujaf-40	67	52	finance	finance	NOUN
gujaf-40	67	53	,	,	PUNCT
gujaf-40	67	54	vol	vol	NOUN
gujaf-40	67	55	.	.	PUNCT
gujaf-40	68	1	i	i	PRON
gujaf-40	68	2	,	,	PUNCT
gujaf-40	68	3	issue	issue	NOUN
gujaf-40	68	4	2	2	NUM
gujaf-40	68	5	,	,	PUNCT
gujaf-40	68	6	october	october	PROPN
gujaf-40	68	7	,	,	PUNCT
gujaf-40	68	8	2020	2020	NUM
gujaf-40	68	9	6	6	NUM
gujaf-40	68	10	table	table	NOUN
gujaf-40	68	11	1	1	NUM
gujaf-40	68	12	:	:	PUNCT
gujaf-40	68	13	population	population	NOUN
gujaf-40	68	14	of	of	ADP
gujaf-40	68	15	firms	firm	NOUN
gujaf-40	68	16	used	use	VERB
gujaf-40	68	17	for	for	ADP
gujaf-40	68	18	the	the	DET
gujaf-40	68	19	study	study	NOUN
gujaf-40	68	20	s	s	PART
gujaf-40	68	21	/	/	SYM
gujaf-40	68	22	no	no	NOUN
gujaf-40	68	23	.	.	PUNCT
gujaf-40	69	1	nigeria	nigeria	PROPN
gujaf-40	69	2	s	s	PART
gujaf-40	69	3	/	/	SYM
gujaf-40	69	4	no	no	NOUN
gujaf-40	69	5	.	.	PUNCT
gujaf-40	70	1	mozambique	mozambique	PROPN
gujaf-40	70	2	1	1	NUM
gujaf-40	70	3	total	total	ADJ
gujaf-40	70	4	1	1	NUM
gujaf-40	70	5	anadarko	anadarko	PROPN
gujaf-40	70	6	2	2	NUM
gujaf-40	70	7	mobil	mobil	NOUN
gujaf-40	70	8	2	2	NUM
gujaf-40	70	9	cnpc	cnpc	NOUN
gujaf-40	70	10	3	3	NUM
gujaf-40	70	11	forte	forte	NOUN
gujaf-40	70	12	oil	oil	NOUN
gujaf-40	70	13	3	3	NUM
gujaf-40	70	14	eni	eni	NOUN
gujaf-40	70	15	4	4	NUM
gujaf-40	70	16	eternal	eternal	ADJ
gujaf-40	70	17	4	4	NUM
gujaf-40	70	18	galpenergia	galpenergia	NOUN
gujaf-40	70	19	5	5	NUM
gujaf-40	70	20	japaul	japaul	NOUN
gujaf-40	70	21	oil	oil	NOUN
gujaf-40	70	22	5	5	NUM
gujaf-40	70	23	inpex	inpex	NOUN
gujaf-40	70	24	6	6	NUM
gujaf-40	70	25	mrs	mrs	PROPN
gujaf-40	70	26	6	6	NUM
gujaf-40	70	27	maurel	maurel	NOUN
gujaf-40	70	28	7	7	NUM
gujaf-40	70	29	oando	oando	NOUN
gujaf-40	70	30	7	7	NUM
gujaf-40	70	31	mitsui	mitsui	NOUN
gujaf-40	70	32	8	8	NUM
gujaf-40	70	33	rakunit	rakunit	VERB
gujaf-40	70	34	8	8	NUM
gujaf-40	70	35	petronas	petrona	NOUN
gujaf-40	70	36	9	9	NUM
gujaf-40	70	37	seplat	seplat	NOUN
gujaf-40	70	38	9	9	NUM
gujaf-40	70	39	pttep	pttep	NOUN
gujaf-40	70	40	10	10	NUM
gujaf-40	70	41	becopetro	becopetro	VERB
gujaf-40	70	42	10	10	NUM
gujaf-40	70	43	sasol	sasol	NOUN
gujaf-40	70	44	11	11	NUM
gujaf-40	70	45	anino	anino	NOUN
gujaf-40	70	46	11	11	NUM
gujaf-40	70	47	statoil	statoil	NOUN
gujaf-40	70	48	12	12	NUM
gujaf-40	70	49	cap	cap	NOUN
gujaf-40	70	50	oil	oil	NOUN
gujaf-40	70	51	12	12	NUM
gujaf-40	70	52	tullow	tullow	ADJ
gujaf-40	70	53	oil	oil	NOUN
gujaf-40	70	54	13	13	NUM
gujaf-40	70	55	con	con	PROPN
gujaf-40	70	56	oil	oil	NOUN
gujaf-40	70	57	13	13	NUM
gujaf-40	70	58	wentworth	wentworth	PROPN
gujaf-40	70	59	source	source	NOUN
gujaf-40	70	60	:	:	PUNCT
gujaf-40	70	61	author	author	NOUN
gujaf-40	70	62	’s	’s	PART
gujaf-40	70	63	compilation	compilation	NOUN
gujaf-40	70	64	,	,	PUNCT
gujaf-40	70	65	2021	2021	NUM
gujaf-40	70	66	though	though	SCONJ
gujaf-40	70	67	the	the	DET
gujaf-40	70	68	population	population	NOUN
gujaf-40	70	69	comprises	comprise	VERB
gujaf-40	70	70	twenty	twenty	NUM
gujaf-40	70	71	six	six	NUM
gujaf-40	70	72	firms	firm	NOUN
gujaf-40	70	73	,	,	PUNCT
gujaf-40	70	74	the	the	DET
gujaf-40	70	75	sampled	sample	VERB
gujaf-40	70	76	companies	company	NOUN
gujaf-40	70	77	for	for	ADP
gujaf-40	70	78	the	the	DET
gujaf-40	70	79	study	study	NOUN
gujaf-40	70	80	were	be	AUX
gujaf-40	70	81	twenty	twenty	NUM
gujaf-40	70	82	because	because	SCONJ
gujaf-40	70	83	six	six	NUM
gujaf-40	70	84	companies	company	NOUN
gujaf-40	70	85	did	do	AUX
gujaf-40	70	86	not	not	PART
gujaf-40	70	87	have	have	VERB
gujaf-40	70	88	the	the	DET
gujaf-40	70	89	needed	need	VERB
gujaf-40	70	90	data	datum	NOUN
gujaf-40	70	91	for	for	ADP
gujaf-40	70	92	the	the	DET
gujaf-40	70	93	study	study	NOUN
gujaf-40	70	94	and	and	CCONJ
gujaf-40	70	95	were	be	AUX
gujaf-40	70	96	filtered	filter	VERB
gujaf-40	70	97	out	out	ADP
gujaf-40	70	98	.	.	PUNCT
gujaf-40	71	1	the	the	DET
gujaf-40	71	2	study	study	NOUN
gujaf-40	71	3	relied	rely	VERB
gujaf-40	71	4	extensively	extensively	ADV
gujaf-40	71	5	on	on	ADP
gujaf-40	71	6	secondary	secondary	ADJ
gujaf-40	71	7	source	source	NOUN
gujaf-40	71	8	data	datum	NOUN
gujaf-40	71	9	,	,	PUNCT
gujaf-40	71	10	which	which	PRON
gujaf-40	71	11	were	be	AUX
gujaf-40	71	12	taken	take	VERB
gujaf-40	71	13	from	from	ADP
gujaf-40	71	14	published	publish	VERB
gujaf-40	71	15	reports	report	NOUN
gujaf-40	71	16	of	of	ADP
gujaf-40	71	17	oil	oil	NOUN
gujaf-40	71	18	&	&	CCONJ
gujaf-40	71	19	gas	gas	NOUN
gujaf-40	71	20	firms	firm	NOUN
gujaf-40	71	21	from	from	ADP
gujaf-40	71	22	nigeria	nigeria	PROPN
gujaf-40	71	23	and	and	CCONJ
gujaf-40	71	24	mozambique	mozambique	PROPN
gujaf-40	71	25	from	from	ADP
gujaf-40	71	26	2014	2014	NUM
gujaf-40	71	27	to	to	ADP
gujaf-40	71	28	2018	2018	NUM
gujaf-40	71	29	.	.	PUNCT
gujaf-40	72	1	the	the	DET
gujaf-40	72	2	dependent	dependent	ADJ
gujaf-40	72	3	and	and	CCONJ
gujaf-40	72	4	independent	independent	ADJ
gujaf-40	72	5	variables	variable	NOUN
gujaf-40	72	6	of	of	ADP
gujaf-40	72	7	the	the	DET
gujaf-40	72	8	study	study	NOUN
gujaf-40	72	9	were	be	AUX
gujaf-40	72	10	measured	measure	VERB
gujaf-40	72	11	as	as	SCONJ
gujaf-40	72	12	follows	follow	VERB
gujaf-40	72	13	:	:	PUNCT
gujaf-40	72	14	dependent	dependent	ADJ
gujaf-40	72	15	variable	variable	NOUN
gujaf-40	72	16	:	:	PUNCT
gujaf-40	72	17	this	this	PRON
gujaf-40	72	18	is	be	AUX
gujaf-40	72	19	represented	represent	VERB
gujaf-40	72	20	by	by	ADP
gujaf-40	72	21	profitability	profitability	NOUN
gujaf-40	72	22	of	of	ADP
gujaf-40	72	23	sampled	sample	VERB
gujaf-40	72	24	companies	company	NOUN
gujaf-40	72	25	which	which	PRON
gujaf-40	72	26	is	be	AUX
gujaf-40	72	27	measured	measure	VERB
gujaf-40	72	28	in	in	ADP
gujaf-40	72	29	terms	term	NOUN
gujaf-40	72	30	of	of	ADP
gujaf-40	72	31	return	return	NOUN
gujaf-40	72	32	on	on	ADP
gujaf-40	72	33	asset	asset	NOUN
gujaf-40	72	34	(	(	PUNCT
gujaf-40	72	35	roa	roa	PROPN
gujaf-40	72	36	)	)	PUNCT
gujaf-40	72	37	.	.	PUNCT
gujaf-40	73	1	roa	roa	PROPN
gujaf-40	73	2	as	as	SCONJ
gujaf-40	73	3	measured	measure	VERB
gujaf-40	73	4	in	in	ADP
gujaf-40	73	5	the	the	DET
gujaf-40	73	6	study	study	NOUN
gujaf-40	73	7	is	be	AUX
gujaf-40	73	8	the	the	DET
gujaf-40	73	9	ratio	ratio	NOUN
gujaf-40	73	10	of	of	ADP
gujaf-40	73	11	net	net	ADJ
gujaf-40	73	12	income	income	NOUN
gujaf-40	73	13	before	before	ADP
gujaf-40	73	14	tax	tax	NOUN
gujaf-40	73	15	to	to	ADP
gujaf-40	73	16	total	total	ADJ
gujaf-40	73	17	assets	asset	NOUN
gujaf-40	73	18	of	of	ADP
gujaf-40	73	19	sampled	sample	VERB
gujaf-40	73	20	firms	firm	NOUN
gujaf-40	73	21	in	in	ADP
gujaf-40	73	22	this	this	DET
gujaf-40	73	23	study	study	NOUN
gujaf-40	73	24	.	.	PUNCT
gujaf-40	74	1	roa	roa	PROPN
gujaf-40	74	2	is	be	AUX
gujaf-40	74	3	used	use	VERB
gujaf-40	74	4	because	because	SCONJ
gujaf-40	74	5	unlike	unlike	ADP
gujaf-40	74	6	other	other	ADJ
gujaf-40	74	7	performance	performance	NOUN
gujaf-40	74	8	indicators	indicator	NOUN
gujaf-40	74	9	,	,	PUNCT
gujaf-40	74	10	it	it	PRON
gujaf-40	74	11	shows	show	VERB
gujaf-40	74	12	the	the	DET
gujaf-40	74	13	overall	overall	ADJ
gujaf-40	74	14	profitability	profitability	NOUN
gujaf-40	74	15	of	of	ADP
gujaf-40	74	16	business	business	NOUN
gujaf-40	74	17	entities	entity	NOUN
gujaf-40	74	18	.	.	PUNCT
gujaf-40	75	1	independent	independent	ADJ
gujaf-40	75	2	variable	variable	NOUN
gujaf-40	75	3	:	:	PUNCT
gujaf-40	75	4	the	the	DET
gujaf-40	75	5	independent	independent	ADJ
gujaf-40	75	6	variable	variable	NOUN
gujaf-40	75	7	in	in	ADP
gujaf-40	75	8	this	this	DET
gujaf-40	75	9	study	study	NOUN
gujaf-40	75	10	,	,	PUNCT
gujaf-40	75	11	sustainability	sustainability	NOUN
gujaf-40	75	12	reporting	reporting	NOUN
gujaf-40	75	13	is	be	AUX
gujaf-40	75	14	proxy	proxy	ADJ
gujaf-40	75	15	by	by	ADP
gujaf-40	75	16	economic	economic	ADJ
gujaf-40	75	17	reporting	reporting	NOUN
gujaf-40	75	18	,	,	PUNCT
gujaf-40	75	19	environmental	environmental	ADJ
gujaf-40	75	20	reporting	reporting	NOUN
gujaf-40	75	21	and	and	CCONJ
gujaf-40	75	22	social	social	ADJ
gujaf-40	75	23	reporting	reporting	NOUN
gujaf-40	75	24	which	which	PRON
gujaf-40	75	25	are	be	AUX
gujaf-40	75	26	measured	measure	VERB
gujaf-40	75	27	using	use	VERB
gujaf-40	75	28	selected	select	VERB
gujaf-40	75	29	indicators	indicator	NOUN
gujaf-40	75	30	of	of	ADP
gujaf-40	75	31	sustainability	sustainability	NOUN
gujaf-40	75	32	reporting	report	VERB
gujaf-40	75	33	which	which	PRON
gujaf-40	75	34	global	global	ADJ
gujaf-40	75	35	reporting	reporting	NOUN
gujaf-40	75	36	initiative	initiative	NOUN
gujaf-40	75	37	(	(	PUNCT
gujaf-40	75	38	gri	gri	PROPN
gujaf-40	75	39	)	)	PUNCT
gujaf-40	75	40	developed	develop	VERB
gujaf-40	75	41	and	and	CCONJ
gujaf-40	75	42	previous	previous	ADJ
gujaf-40	75	43	studies	study	NOUN
gujaf-40	75	44	such	such	ADJ
gujaf-40	75	45	as	as	ADP
gujaf-40	75	46	burhan	burhan	PROPN
gujaf-40	75	47	and	and	CCONJ
gujaf-40	75	48	rahmanti	rahmanti	ADJ
gujaf-40	75	49	(	(	PUNCT
gujaf-40	75	50	2012	2012	NUM
gujaf-40	75	51	)	)	PUNCT
gujaf-40	75	52	and	and	CCONJ
gujaf-40	75	53	khaveh	khaveh	PROPN
gujaf-40	75	54	et	et	PROPN
gujaf-40	75	55	al	al	PROPN
gujaf-40	75	56	.	.	PROPN
gujaf-40	76	1	(	(	PUNCT
gujaf-40	76	2	2012	2012	NUM
gujaf-40	76	3	)	)	PUNCT
gujaf-40	76	4	have	have	AUX
gujaf-40	76	5	used	use	VERB
gujaf-40	76	6	them	they	PRON
gujaf-40	76	7	.	.	PUNCT
gujaf-40	77	1	economic	economic	ADJ
gujaf-40	77	2	reporting	reporting	NOUN
gujaf-40	77	3	was	be	AUX
gujaf-40	77	4	computed	compute	VERB
gujaf-40	77	5	as	as	ADP
gujaf-40	77	6	an	an	DET
gujaf-40	77	7	aggregate	aggregate	ADJ
gujaf-40	77	8	disclosure	disclosure	NOUN
gujaf-40	77	9	on	on	ADP
gujaf-40	77	10	wages	wage	NOUN
gujaf-40	77	11	and	and	CCONJ
gujaf-40	77	12	benefits	benefit	NOUN
gujaf-40	77	13	,	,	PUNCT
gujaf-40	77	14	labor	labor	NOUN
gujaf-40	77	15	productivity	productivity	NOUN
gujaf-40	77	16	,	,	PUNCT
gujaf-40	77	17	job	job	NOUN
gujaf-40	77	18	creation	creation	NOUN
gujaf-40	77	19	,	,	PUNCT
gujaf-40	77	20	research	research	NOUN
gujaf-40	77	21	and	and	CCONJ
gujaf-40	77	22	development	development	NOUN
gujaf-40	77	23	and	and	CCONJ
gujaf-40	77	24	investment	investment	NOUN
gujaf-40	77	25	.	.	PUNCT
gujaf-40	78	1	if	if	SCONJ
gujaf-40	78	2	a	a	DET
gujaf-40	78	3	firm	firm	NOUN
gujaf-40	78	4	reports	report	VERB
gujaf-40	78	5	any	any	PRON
gujaf-40	78	6	of	of	ADP
gujaf-40	78	7	the	the	DET
gujaf-40	78	8	listed	list	VERB
gujaf-40	78	9	items	item	NOUN
gujaf-40	78	10	,	,	PUNCT
gujaf-40	78	11	it	it	PRON
gujaf-40	78	12	scores	score	VERB
gujaf-40	78	13	1	1	NUM
gujaf-40	78	14	otherwise	otherwise	ADV
gujaf-40	78	15	,	,	PUNCT
gujaf-40	78	16	0	0	X
gujaf-40	78	17	.	.	X
gujaf-40	79	1	environmental	environmental	ADJ
gujaf-40	79	2	reporting	reporting	NOUN
gujaf-40	79	3	is	be	AUX
gujaf-40	79	4	measured	measure	VERB
gujaf-40	79	5	as	as	ADP
gujaf-40	79	6	the	the	DET
gujaf-40	79	7	aggregate	aggregate	ADJ
gujaf-40	79	8	disclosure	disclosure	NOUN
gujaf-40	79	9	on	on	ADP
gujaf-40	79	10	water	water	NOUN
gujaf-40	79	11	,	,	PUNCT
gujaf-40	79	12	energy	energy	NOUN
gujaf-40	79	13	,	,	PUNCT
gujaf-40	79	14	waste	waste	NOUN
gujaf-40	79	15	management	management	NOUN
gujaf-40	79	16	,	,	PUNCT
gujaf-40	79	17	gusau	gusau	ADJ
gujaf-40	79	18	journal	journal	NOUN
gujaf-40	79	19	of	of	ADP
gujaf-40	79	20	accounting	accounting	NOUN
gujaf-40	79	21	and	and	CCONJ
gujaf-40	79	22	finance	finance	NOUN
gujaf-40	79	23	,	,	PUNCT
gujaf-40	79	24	vol	vol	NOUN
gujaf-40	79	25	.	.	PUNCT
gujaf-40	80	1	i	i	PRON
gujaf-40	80	2	,	,	PUNCT
gujaf-40	80	3	issue	issue	NOUN
gujaf-40	80	4	2	2	NUM
gujaf-40	80	5	,	,	PUNCT
gujaf-40	80	6	october	october	PROPN
gujaf-40	80	7	,	,	PUNCT
gujaf-40	80	8	2020	2020	NUM
gujaf-40	80	9	7	7	NUM
gujaf-40	80	10	biodiversity	biodiversity	NOUN
gujaf-40	80	11	,	,	PUNCT
gujaf-40	80	12	emission	emission	NOUN
gujaf-40	80	13	and	and	CCONJ
gujaf-40	80	14	environmental	environmental	ADJ
gujaf-40	80	15	management	management	NOUN
gujaf-40	80	16	system	system	NOUN
gujaf-40	80	17	.	.	PUNCT
gujaf-40	81	1	if	if	SCONJ
gujaf-40	81	2	a	a	DET
gujaf-40	81	3	company	company	NOUN
gujaf-40	81	4	reports	report	VERB
gujaf-40	81	5	on	on	ADP
gujaf-40	81	6	any	any	PRON
gujaf-40	81	7	of	of	ADP
gujaf-40	81	8	the	the	DET
gujaf-40	81	9	mentioned	mention	VERB
gujaf-40	81	10	items	item	NOUN
gujaf-40	81	11	,	,	PUNCT
gujaf-40	81	12	it	it	PRON
gujaf-40	81	13	scores	score	VERB
gujaf-40	81	14	a	a	DET
gujaf-40	81	15	value	value	NOUN
gujaf-40	81	16	of	of	ADP
gujaf-40	81	17	1	1	NUM
gujaf-40	81	18	otherwise	otherwise	ADV
gujaf-40	81	19	,	,	PUNCT
gujaf-40	81	20	0	0	X
gujaf-40	81	21	.	.	PUNCT
gujaf-40	82	1	social	social	ADJ
gujaf-40	82	2	reporting	reporting	NOUN
gujaf-40	82	3	is	be	AUX
gujaf-40	82	4	measured	measure	VERB
gujaf-40	82	5	in	in	ADP
gujaf-40	82	6	this	this	DET
gujaf-40	82	7	study	study	NOUN
gujaf-40	82	8	as	as	ADP
gujaf-40	82	9	the	the	DET
gujaf-40	82	10	aggregate	aggregate	ADJ
gujaf-40	82	11	disclosure	disclosure	NOUN
gujaf-40	82	12	on	on	ADP
gujaf-40	82	13	employment	employment	NOUN
gujaf-40	82	14	,	,	PUNCT
gujaf-40	82	15	community	community	NOUN
gujaf-40	82	16	involvement	involvement	NOUN
gujaf-40	82	17	,	,	PUNCT
gujaf-40	82	18	diversity	diversity	NOUN
gujaf-40	82	19	and	and	CCONJ
gujaf-40	82	20	opportunity	opportunity	NOUN
gujaf-40	82	21	,	,	PUNCT
gujaf-40	82	22	training	training	NOUN
gujaf-40	82	23	and	and	CCONJ
gujaf-40	82	24	education	education	NOUN
gujaf-40	82	25	,	,	PUNCT
gujaf-40	82	26	and	and	CCONJ
gujaf-40	82	27	customer	customer	NOUN
gujaf-40	82	28	health	health	NOUN
gujaf-40	82	29	and	and	CCONJ
gujaf-40	82	30	safety	safety	NOUN
gujaf-40	82	31	.	.	PUNCT
gujaf-40	83	1	if	if	SCONJ
gujaf-40	83	2	a	a	DET
gujaf-40	83	3	firm	firm	ADJ
gujaf-40	83	4	reports	report	VERB
gujaf-40	83	5	on	on	ADP
gujaf-40	83	6	any	any	PRON
gujaf-40	83	7	of	of	ADP
gujaf-40	83	8	the	the	DET
gujaf-40	83	9	listed	list	VERB
gujaf-40	83	10	items	item	NOUN
gujaf-40	83	11	,	,	PUNCT
gujaf-40	83	12	it	it	PRON
gujaf-40	83	13	is	be	AUX
gujaf-40	83	14	assigned	assign	VERB
gujaf-40	83	15	a	a	DET
gujaf-40	83	16	value	value	NOUN
gujaf-40	83	17	of	of	ADP
gujaf-40	83	18	1	1	NUM
gujaf-40	83	19	otherwise	otherwise	ADV
gujaf-40	83	20	,	,	PUNCT
gujaf-40	83	21	0	0	X
gujaf-40	83	22	.	.	PUNCT
gujaf-40	84	1	control	control	PROPN
gujaf-40	84	2	variable	variable	NOUN
gujaf-40	84	3	:	:	PUNCT
gujaf-40	84	4	firm	firm	ADJ
gujaf-40	84	5	size	size	NOUN
gujaf-40	84	6	has	have	AUX
gujaf-40	84	7	been	be	AUX
gujaf-40	84	8	used	use	VERB
gujaf-40	84	9	extensively	extensively	ADV
gujaf-40	84	10	in	in	ADP
gujaf-40	84	11	previous	previous	ADJ
gujaf-40	84	12	studies	study	NOUN
gujaf-40	84	13	to	to	PART
gujaf-40	84	14	control	control	VERB
gujaf-40	84	15	for	for	ADP
gujaf-40	84	16	firm	firm	ADJ
gujaf-40	84	17	size	size	NOUN
gujaf-40	84	18	effect	effect	NOUN
gujaf-40	84	19	on	on	ADP
gujaf-40	84	20	financial	financial	ADJ
gujaf-40	84	21	performance	performance	NOUN
gujaf-40	84	22	of	of	ADP
gujaf-40	84	23	companies	company	NOUN
gujaf-40	84	24	.	.	PUNCT
gujaf-40	85	1	we	we	PRON
gujaf-40	85	2	measured	measure	VERB
gujaf-40	85	3	firm	firm	ADJ
gujaf-40	85	4	size	size	NOUN
gujaf-40	85	5	in	in	ADP
gujaf-40	85	6	this	this	DET
gujaf-40	85	7	study	study	NOUN
gujaf-40	85	8	using	use	VERB
gujaf-40	85	9	natural	natural	ADJ
gujaf-40	85	10	logarithm	logarithm	NOUN
gujaf-40	85	11	of	of	ADP
gujaf-40	85	12	total	total	ADJ
gujaf-40	85	13	assets	asset	NOUN
gujaf-40	85	14	of	of	ADP
gujaf-40	85	15	each	each	DET
gujaf-40	85	16	sampled	sample	VERB
gujaf-40	85	17	firm	firm	NOUN
gujaf-40	85	18	for	for	ADP
gujaf-40	85	19	each	each	DET
gujaf-40	85	20	year	year	NOUN
gujaf-40	85	21	.	.	PUNCT
gujaf-40	86	1	it	it	PRON
gujaf-40	86	2	is	be	AUX
gujaf-40	86	3	important	important	ADJ
gujaf-40	86	4	to	to	PART
gujaf-40	86	5	control	control	VERB
gujaf-40	86	6	for	for	ADP
gujaf-40	86	7	firm	firm	ADJ
gujaf-40	86	8	size	size	NOUN
gujaf-40	86	9	effect	effect	NOUN
gujaf-40	86	10	on	on	ADP
gujaf-40	86	11	performance	performance	NOUN
gujaf-40	86	12	because	because	SCONJ
gujaf-40	86	13	the	the	DET
gujaf-40	86	14	sampled	sample	VERB
gujaf-40	86	15	firms	firm	NOUN
gujaf-40	86	16	in	in	ADP
gujaf-40	86	17	the	the	DET
gujaf-40	86	18	study	study	NOUN
gujaf-40	86	19	are	be	AUX
gujaf-40	86	20	of	of	ADP
gujaf-40	86	21	different	different	ADJ
gujaf-40	86	22	sizes	size	NOUN
gujaf-40	86	23	.	.	PUNCT
gujaf-40	87	1	model	model	NOUN
gujaf-40	87	2	specification	specification	NOUN
gujaf-40	87	3	for	for	ADP
gujaf-40	87	4	the	the	DET
gujaf-40	87	5	study	study	NOUN
gujaf-40	87	6	the	the	DET
gujaf-40	87	7	following	follow	VERB
gujaf-40	87	8	linear	linear	PROPN
gujaf-40	87	9	relationship	relationship	NOUN
gujaf-40	87	10	between	between	ADP
gujaf-40	87	11	the	the	DET
gujaf-40	87	12	two	two	NUM
gujaf-40	87	13	variables	variable	NOUN
gujaf-40	87	14	is	be	AUX
gujaf-40	87	15	presented	present	VERB
gujaf-40	87	16	by	by	ADP
gujaf-40	87	17	the	the	DET
gujaf-40	87	18	multiple	multiple	ADJ
gujaf-40	87	19	regression	regression	NOUN
gujaf-40	87	20	models	model	NOUN
gujaf-40	87	21	below	below	ADP
gujaf-40	87	22	:	:	PUNCT
gujaf-40	87	23	profitability	profitability	NOUN
gujaf-40	87	24	=	=	SYM
gujaf-40	87	25	f	f	PROPN
gujaf-40	87	26	(	(	PUNCT
gujaf-40	87	27	sustainability	sustainability	NOUN
gujaf-40	87	28	)	)	PUNCT
gujaf-40	87	29	roa	roa	NOUN
gujaf-40	87	30	=	=	SYM
gujaf-40	87	31	f	f	PROPN
gujaf-40	87	32	(	(	PUNCT
gujaf-40	87	33	econr	econr	ADJ
gujaf-40	87	34	,	,	PUNCT
gujaf-40	87	35	envr	envr	NOUN
gujaf-40	87	36	,	,	PUNCT
gujaf-40	87	37	socr)--------------------------------------------------eqn	socr)--------------------------------------------------eqn	VERB
gujaf-40	87	38	1	1	NUM
gujaf-40	87	39	roait	roait	NOUN
gujaf-40	87	40	=	=	NOUN
gujaf-40	87	41	α	α	NOUN
gujaf-40	87	42	+	+	NOUN
gujaf-40	87	43	β1econrrit+β2envrit	β1econrrit+β2envrit	NUM
gujaf-40	87	44	+	+	ADJ
gujaf-40	87	45	β3socrit	β3socrit	NOUN
gujaf-40	87	46	+	+	ADV
gujaf-40	87	47	𝜷𝟒fsit+	𝜷𝟒fsit+	PROPN
gujaf-40	87	48	e-----------------------eqn	e-----------------------eqn	VERB
gujaf-40	87	49	2	2	NUM
gujaf-40	88	1	where	where	SCONJ
gujaf-40	88	2	;	;	PUNCT
gujaf-40	88	3	roait	roait	NOUN
gujaf-40	88	4	=	=	PUNCT
gujaf-40	88	5	return	return	VERB
gujaf-40	88	6	on	on	ADP
gujaf-40	88	7	assets	asset	NOUN
gujaf-40	88	8	for	for	ADP
gujaf-40	88	9	firm	firm	ADJ
gujaf-40	88	10	i	i	PRON
gujaf-40	88	11	in	in	ADP
gujaf-40	88	12	time	time	NOUN
gujaf-40	88	13	t	t	PROPN
gujaf-40	88	14	econrit	econrit	NOUN
gujaf-40	88	15	=	=	X
gujaf-40	88	16	economic	economic	ADJ
gujaf-40	88	17	reporting	reporting	NOUN
gujaf-40	88	18	envrit	envrit	NOUN
gujaf-40	88	19	=	=	SYM
gujaf-40	88	20	environmental	environmental	ADJ
gujaf-40	88	21	reporting	reporting	NOUN
gujaf-40	88	22	socrit	socrit	NOUN
gujaf-40	88	23	=	=	PUNCT
gujaf-40	88	24	social	social	ADJ
gujaf-40	88	25	reporting	reporting	NOUN
gujaf-40	88	26	fsit	fsit	NOUN
gujaf-40	88	27	=	=	SYM
gujaf-40	88	28	firm	firm	ADJ
gujaf-40	88	29	size	size	NOUN
gujaf-40	88	30	α	α	NOUN
gujaf-40	88	31	=	=	SYM
gujaf-40	88	32	constant	constant	ADJ
gujaf-40	88	33	of	of	ADP
gujaf-40	88	34	the	the	DET
gujaf-40	88	35	model	model	NOUN
gujaf-40	88	36	β1	β1	PROPN
gujaf-40	88	37	β4	β4	PROPN
gujaf-40	89	1	=	=	NOUN
gujaf-40	89	2	coefficients	coefficient	NOUN
gujaf-40	89	3	of	of	ADP
gujaf-40	89	4	the	the	DET
gujaf-40	89	5	study	study	NOUN
gujaf-40	89	6	variables	variable	NOUN
gujaf-40	89	7	.	.	PUNCT
gujaf-40	90	1	e	e	X
gujaf-40	90	2	=	=	NOUN
gujaf-40	90	3	the	the	DET
gujaf-40	90	4	error	error	NOUN
gujaf-40	90	5	term	term	NOUN
gujaf-40	90	6	4.0	4.0	NUM
gujaf-40	90	7	results	result	NOUN
gujaf-40	90	8	and	and	CCONJ
gujaf-40	90	9	discussion	discussion	NOUN
gujaf-40	90	10	table	table	NOUN
gujaf-40	90	11	2	2	NUM
gujaf-40	90	12	below	below	ADP
gujaf-40	90	13	presents	present	NOUN
gujaf-40	90	14	descriptive	descriptive	ADJ
gujaf-40	90	15	statistics	statistic	NOUN
gujaf-40	90	16	such	such	ADJ
gujaf-40	90	17	as	as	ADP
gujaf-40	90	18	the	the	DET
gujaf-40	90	19	mean	mean	ADJ
gujaf-40	90	20	,	,	PUNCT
gujaf-40	90	21	standard	standard	ADJ
gujaf-40	90	22	deviation	deviation	NOUN
gujaf-40	90	23	,	,	PUNCT
gujaf-40	90	24	minimum	minimum	ADJ
gujaf-40	90	25	and	and	CCONJ
gujaf-40	90	26	maximum	maximum	ADJ
gujaf-40	90	27	values	value	NOUN
gujaf-40	90	28	respectively	respectively	ADV
gujaf-40	90	29	.	.	PUNCT
gujaf-40	91	1	gusau	gusau	PROPN
gujaf-40	91	2	journal	journal	PROPN
gujaf-40	91	3	of	of	ADP
gujaf-40	91	4	accounting	accounting	NOUN
gujaf-40	91	5	and	and	CCONJ
gujaf-40	91	6	finance	finance	NOUN
gujaf-40	91	7	,	,	PUNCT
gujaf-40	91	8	vol	vol	NOUN
gujaf-40	91	9	.	.	PUNCT
gujaf-40	92	1	i	i	PRON
gujaf-40	92	2	,	,	PUNCT
gujaf-40	92	3	issue	issue	NOUN
gujaf-40	92	4	2	2	NUM
gujaf-40	92	5	,	,	PUNCT
gujaf-40	92	6	october	october	PROPN
gujaf-40	92	7	,	,	PUNCT
gujaf-40	92	8	2020	2020	NUM
gujaf-40	92	9	8	8	NUM
gujaf-40	92	10	table	table	NOUN
gujaf-40	92	11	2	2	NUM
gujaf-40	92	12	:	:	PUNCT
gujaf-40	92	13	descriptive	descriptive	ADJ
gujaf-40	92	14	statistics	statistic	NOUN
gujaf-40	92	15	variable	variable	ADJ
gujaf-40	92	16	obs	obs	PROPN
gujaf-40	92	17	mean	mean	VERB
gujaf-40	92	18	std	std	PROPN
gujaf-40	92	19	.	.	PUNCT
gujaf-40	93	1	dev	dev	PROPN
gujaf-40	93	2	min	min	PROPN
gujaf-40	93	3	max	max	PROPN
gujaf-40	93	4	roa	roa	PROPN
gujaf-40	93	5	100	100	NUM
gujaf-40	93	6	.0222	.0222	PROPN
gujaf-40	93	7	.2125914	.2125914	PROPN
gujaf-40	93	8	-1.24	-1.24	NOUN
gujaf-40	93	9	.73	.73	NUM
gujaf-40	93	10	econr	econr	ADJ
gujaf-40	94	1	100	100	NUM
gujaf-40	94	2	.2541	.2541	NOUN
gujaf-40	94	3	.19614	.19614	NOUN
gujaf-40	94	4	0	0	PUNCT
gujaf-40	95	1	.5	.5	NUM
gujaf-40	95	2	envr	envr	VERB
gujaf-40	95	3	100	100	NUM
gujaf-40	95	4	.1746	.1746	NOUN
gujaf-40	96	1	.21128	.21128	NOUN
gujaf-40	96	2	0	0	NUM
gujaf-40	97	1	.4	.4	NUM
gujaf-40	97	2	socr	socr	NOUN
gujaf-40	97	3	100	100	NUM
gujaf-40	97	4	.2567	.2567	PROPN
gujaf-40	97	5	.204431	.204431	PROPN
gujaf-40	97	6	0	0	PUNCT
gujaf-40	98	1	.5	.5	NUM
gujaf-40	99	1	fs	fs	AUX
gujaf-40	99	2	100	100	NUM
gujaf-40	99	3	7.7579	7.7579	NUM
gujaf-40	99	4	.5684309	.5684309	NOUN
gujaf-40	99	5	5.84	5.84	NUM
gujaf-40	99	6	9	9	NUM
gujaf-40	99	7	source	source	NOUN
gujaf-40	99	8	:	:	PUNCT
gujaf-40	99	9	result	result	VERB
gujaf-40	99	10	output	output	NOUN
gujaf-40	99	11	from	from	ADP
gujaf-40	99	12	stata	stata	ADJ
gujaf-40	99	13	version	version	NOUN
gujaf-40	99	14	11	11	NUM
gujaf-40	99	15	table	table	NOUN
gujaf-40	99	16	2	2	NUM
gujaf-40	99	17	indicates	indicate	VERB
gujaf-40	99	18	that	that	SCONJ
gujaf-40	99	19	the	the	DET
gujaf-40	99	20	mean	mean	ADJ
gujaf-40	99	21	value	value	NOUN
gujaf-40	99	22	of	of	ADP
gujaf-40	99	23	roa	roa	NOUN
gujaf-40	99	24	of	of	ADP
gujaf-40	99	25	the	the	DET
gujaf-40	99	26	sampled	sample	VERB
gujaf-40	99	27	firms	firm	NOUN
gujaf-40	99	28	during	during	ADP
gujaf-40	99	29	the	the	DET
gujaf-40	99	30	study	study	NOUN
gujaf-40	99	31	period	period	NOUN
gujaf-40	99	32	is	be	AUX
gujaf-40	99	33	0.02	0.02	NUM
gujaf-40	99	34	with	with	ADP
gujaf-40	99	35	a	a	DET
gujaf-40	99	36	standard	standard	ADJ
gujaf-40	99	37	deviation	deviation	NOUN
gujaf-40	99	38	of	of	ADP
gujaf-40	99	39	0.21	0.21	NUM
gujaf-40	99	40	signifying	signify	VERB
gujaf-40	99	41	that	that	SCONJ
gujaf-40	99	42	the	the	DET
gujaf-40	99	43	data	datum	NOUN
gujaf-40	99	44	deviate	deviate	VERB
gujaf-40	99	45	from	from	ADP
gujaf-40	99	46	the	the	DET
gujaf-40	99	47	mean	mean	NOUN
gujaf-40	99	48	by	by	ADP
gujaf-40	99	49	0.21	0.21	NUM
gujaf-40	99	50	.	.	PUNCT
gujaf-40	100	1	this	this	DET
gujaf-40	100	2	standard	standard	ADJ
gujaf-40	100	3	deviation	deviation	NOUN
gujaf-40	100	4	also	also	ADV
gujaf-40	100	5	indicates	indicate	VERB
gujaf-40	100	6	a	a	DET
gujaf-40	100	7	low	low	ADJ
gujaf-40	100	8	variation	variation	NOUN
gujaf-40	100	9	in	in	ADP
gujaf-40	100	10	roa	roa	NOUN
gujaf-40	100	11	of	of	ADP
gujaf-40	100	12	the	the	DET
gujaf-40	100	13	sampled	sample	VERB
gujaf-40	100	14	companies	company	NOUN
gujaf-40	100	15	.	.	PUNCT
gujaf-40	101	1	the	the	DET
gujaf-40	101	2	minimum	minimum	PROPN
gujaf-40	101	3	&	&	CCONJ
gujaf-40	101	4	maximum	maximum	ADJ
gujaf-40	101	5	values	value	NOUN
gujaf-40	101	6	respectively	respectively	ADV
gujaf-40	101	7	of	of	ADP
gujaf-40	101	8	roa	roa	NOUN
gujaf-40	101	9	of	of	ADP
gujaf-40	101	10	the	the	DET
gujaf-40	101	11	companies	company	NOUN
gujaf-40	101	12	during	during	ADP
gujaf-40	101	13	the	the	DET
gujaf-40	101	14	study	study	NOUN
gujaf-40	101	15	period	period	NOUN
gujaf-40	101	16	were	be	AUX
gujaf-40	101	17	-1.24	-1.24	ADJ
gujaf-40	101	18	and	and	CCONJ
gujaf-40	101	19	0.73	0.73	NUM
gujaf-40	101	20	.	.	PUNCT
gujaf-40	102	1	similarly	similarly	ADV
gujaf-40	102	2	,	,	PUNCT
gujaf-40	102	3	the	the	DET
gujaf-40	102	4	table	table	NOUN
gujaf-40	102	5	shows	show	VERB
gujaf-40	102	6	a	a	DET
gujaf-40	102	7	mean	mean	ADJ
gujaf-40	102	8	value	value	NOUN
gujaf-40	102	9	of	of	ADP
gujaf-40	102	10	0.25	0.25	NUM
gujaf-40	102	11	in	in	ADP
gujaf-40	102	12	respect	respect	NOUN
gujaf-40	102	13	of	of	ADP
gujaf-40	102	14	economic	economic	ADJ
gujaf-40	102	15	reporting	reporting	NOUN
gujaf-40	102	16	(	(	PUNCT
gujaf-40	102	17	econr	econr	ADJ
gujaf-40	102	18	)	)	PUNCT
gujaf-40	102	19	with	with	ADP
gujaf-40	102	20	a	a	DET
gujaf-40	102	21	standard	standard	ADJ
gujaf-40	102	22	deviation	deviation	NOUN
gujaf-40	102	23	of	of	ADP
gujaf-40	102	24	0.20	0.20	NUM
gujaf-40	102	25	.	.	PUNCT
gujaf-40	103	1	this	this	PRON
gujaf-40	103	2	implies	imply	VERB
gujaf-40	103	3	that	that	SCONJ
gujaf-40	103	4	sampled	sample	VERB
gujaf-40	103	5	companies	company	NOUN
gujaf-40	103	6	from	from	ADP
gujaf-40	103	7	nigeria	nigeria	PROPN
gujaf-40	103	8	and	and	CCONJ
gujaf-40	103	9	mozambique	mozambique	PROPN
gujaf-40	103	10	on	on	ADP
gujaf-40	103	11	average	average	ADJ
gujaf-40	103	12	reported	report	VERB
gujaf-40	103	13	economic	economic	ADJ
gujaf-40	103	14	activities	activity	NOUN
gujaf-40	103	15	to	to	ADP
gujaf-40	103	16	the	the	DET
gujaf-40	103	17	tune	tune	NOUN
gujaf-40	103	18	of	of	ADP
gujaf-40	103	19	25	25	NUM
gujaf-40	103	20	%	%	NOUN
gujaf-40	103	21	which	which	PRON
gujaf-40	103	22	suggests	suggest	VERB
gujaf-40	103	23	that	that	SCONJ
gujaf-40	103	24	economic	economic	ADJ
gujaf-40	103	25	reporting	reporting	NOUN
gujaf-40	103	26	in	in	ADP
gujaf-40	103	27	both	both	DET
gujaf-40	103	28	countries	country	NOUN
gujaf-40	103	29	was	be	AUX
gujaf-40	103	30	low	low	ADJ
gujaf-40	103	31	during	during	ADP
gujaf-40	103	32	the	the	DET
gujaf-40	103	33	study	study	NOUN
gujaf-40	103	34	period	period	NOUN
gujaf-40	103	35	.	.	PUNCT
gujaf-40	104	1	the	the	DET
gujaf-40	104	2	standard	standard	ADJ
gujaf-40	104	3	deviation	deviation	NOUN
gujaf-40	104	4	of	of	ADP
gujaf-40	104	5	20	20	NUM
gujaf-40	104	6	%	%	NOUN
gujaf-40	104	7	shows	show	VERB
gujaf-40	104	8	that	that	SCONJ
gujaf-40	104	9	deviation	deviation	NOUN
gujaf-40	104	10	from	from	ADP
gujaf-40	104	11	the	the	DET
gujaf-40	104	12	mean	mean	ADJ
gujaf-40	104	13	value	value	NOUN
gujaf-40	104	14	of	of	ADP
gujaf-40	104	15	economic	economic	ADJ
gujaf-40	104	16	reporting	reporting	NOUN
gujaf-40	104	17	among	among	ADP
gujaf-40	104	18	sampled	sampled	ADJ
gujaf-40	104	19	companies	company	NOUN
gujaf-40	104	20	was	be	AUX
gujaf-40	104	21	not	not	PART
gujaf-40	104	22	high	high	ADJ
gujaf-40	104	23	.	.	PUNCT
gujaf-40	105	1	this	this	PRON
gujaf-40	105	2	is	be	AUX
gujaf-40	105	3	further	far	ADV
gujaf-40	105	4	confirmed	confirm	VERB
gujaf-40	105	5	by	by	ADP
gujaf-40	105	6	the	the	DET
gujaf-40	105	7	minimum	minimum	ADJ
gujaf-40	105	8	value	value	NOUN
gujaf-40	105	9	and	and	CCONJ
gujaf-40	105	10	maximum	maximum	ADJ
gujaf-40	105	11	value	value	NOUN
gujaf-40	105	12	which	which	PRON
gujaf-40	105	13	were	be	AUX
gujaf-40	105	14	0	0	NUM
gujaf-40	105	15	%	%	NOUN
gujaf-40	105	16	and	and	CCONJ
gujaf-40	105	17	50	50	NUM
gujaf-40	105	18	%	%	NOUN
gujaf-40	105	19	.	.	PUNCT
gujaf-40	106	1	table	table	NOUN
gujaf-40	106	2	2	2	NUM
gujaf-40	106	3	also	also	ADV
gujaf-40	106	4	reveals	reveal	VERB
gujaf-40	106	5	a	a	DET
gujaf-40	106	6	mean	mean	ADJ
gujaf-40	106	7	value	value	NOUN
gujaf-40	106	8	of	of	ADP
gujaf-40	106	9	0.17	0.17	NUM
gujaf-40	106	10	for	for	ADP
gujaf-40	106	11	environmental	environmental	ADJ
gujaf-40	106	12	reporting	reporting	NOUN
gujaf-40	106	13	(	(	PUNCT
gujaf-40	106	14	envr	envr	ADJ
gujaf-40	106	15	)	)	PUNCT
gujaf-40	106	16	and	and	CCONJ
gujaf-40	106	17	a	a	DET
gujaf-40	106	18	standard	standard	ADJ
gujaf-40	106	19	deviation	deviation	NOUN
gujaf-40	106	20	0.21	0.21	NUM
gujaf-40	106	21	.	.	PUNCT
gujaf-40	107	1	this	this	PRON
gujaf-40	107	2	implies	imply	VERB
gujaf-40	107	3	that	that	SCONJ
gujaf-40	107	4	envr	envr	NOUN
gujaf-40	107	5	of	of	ADP
gujaf-40	107	6	sampled	sample	VERB
gujaf-40	107	7	oil	oil	NOUN
gujaf-40	107	8	and	and	CCONJ
gujaf-40	107	9	gas	gas	NOUN
gujaf-40	107	10	companies	company	NOUN
gujaf-40	107	11	from	from	ADP
gujaf-40	107	12	nigeria	nigeria	PROPN
gujaf-40	107	13	and	and	CCONJ
gujaf-40	107	14	mozambique	mozambique	PROPN
gujaf-40	107	15	during	during	ADP
gujaf-40	107	16	the	the	DET
gujaf-40	107	17	period	period	NOUN
gujaf-40	107	18	of	of	ADP
gujaf-40	107	19	investigation	investigation	NOUN
gujaf-40	107	20	was	be	AUX
gujaf-40	107	21	an	an	DET
gujaf-40	107	22	average	average	NOUN
gujaf-40	107	23	of	of	ADP
gujaf-40	107	24	17	17	NUM
gujaf-40	107	25	%	%	NOUN
gujaf-40	107	26	which	which	PRON
gujaf-40	107	27	suggests	suggest	VERB
gujaf-40	107	28	low	low	ADJ
gujaf-40	107	29	reporting	reporting	NOUN
gujaf-40	107	30	of	of	ADP
gujaf-40	107	31	environmental	environmental	ADJ
gujaf-40	107	32	activities	activity	NOUN
gujaf-40	107	33	among	among	ADP
gujaf-40	107	34	sampled	sample	VERB
gujaf-40	107	35	companies	company	NOUN
gujaf-40	107	36	.	.	PUNCT
gujaf-40	108	1	the	the	DET
gujaf-40	108	2	standard	standard	ADJ
gujaf-40	108	3	deviation	deviation	NOUN
gujaf-40	108	4	from	from	ADP
gujaf-40	108	5	the	the	DET
gujaf-40	108	6	mean	mean	ADJ
gujaf-40	108	7	value	value	NOUN
gujaf-40	108	8	of	of	ADP
gujaf-40	108	9	envr	envr	NOUN
gujaf-40	108	10	of	of	ADP
gujaf-40	108	11	21	21	NUM
gujaf-40	108	12	%	%	NOUN
gujaf-40	108	13	show	show	VERB
gujaf-40	108	14	low	low	ADJ
gujaf-40	108	15	dispersion	dispersion	NOUN
gujaf-40	108	16	in	in	ADP
gujaf-40	108	17	the	the	DET
gujaf-40	108	18	mean	mean	ADJ
gujaf-40	108	19	value	value	NOUN
gujaf-40	108	20	of	of	ADP
gujaf-40	108	21	environmental	environmental	ADJ
gujaf-40	108	22	reporting	reporting	NOUN
gujaf-40	108	23	among	among	ADP
gujaf-40	108	24	sampled	sample	VERB
gujaf-40	108	25	firms	firm	NOUN
gujaf-40	108	26	.	.	PUNCT
gujaf-40	109	1	the	the	DET
gujaf-40	109	2	minimum	minimum	ADJ
gujaf-40	109	3	and	and	CCONJ
gujaf-40	109	4	maximum	maximum	ADJ
gujaf-40	109	5	values	value	NOUN
gujaf-40	109	6	of	of	ADP
gujaf-40	109	7	envr	envr	NOUN
gujaf-40	109	8	of	of	ADP
gujaf-40	109	9	the	the	DET
gujaf-40	109	10	sampled	sample	VERB
gujaf-40	109	11	companies	company	NOUN
gujaf-40	109	12	were	be	AUX
gujaf-40	109	13	0	0	NUM
gujaf-40	109	14	and	and	CCONJ
gujaf-40	109	15	40	40	NUM
gujaf-40	109	16	%	%	NOUN
gujaf-40	109	17	respectively	respectively	ADV
gujaf-40	109	18	.	.	PUNCT
gujaf-40	110	1	in	in	ADP
gujaf-40	110	2	addition	addition	NOUN
gujaf-40	110	3	to	to	ADP
gujaf-40	110	4	the	the	DET
gujaf-40	110	5	above	above	NOUN
gujaf-40	110	6	,	,	PUNCT
gujaf-40	110	7	the	the	DET
gujaf-40	110	8	mean	mean	ADJ
gujaf-40	110	9	value	value	NOUN
gujaf-40	110	10	of	of	ADP
gujaf-40	110	11	social	social	ADJ
gujaf-40	110	12	reporting	reporting	NOUN
gujaf-40	110	13	(	(	PUNCT
gujaf-40	110	14	socr	socr	NOUN
gujaf-40	110	15	)	)	PUNCT
gujaf-40	110	16	of	of	ADP
gujaf-40	110	17	sampled	sample	VERB
gujaf-40	110	18	oil	oil	NOUN
gujaf-40	110	19	and	and	CCONJ
gujaf-40	110	20	gas	gas	NOUN
gujaf-40	110	21	firms	firm	NOUN
gujaf-40	110	22	from	from	ADP
gujaf-40	110	23	nigeria	nigeria	PROPN
gujaf-40	110	24	and	and	CCONJ
gujaf-40	110	25	mozambique	mozambique	PROPN
gujaf-40	110	26	was	be	AUX
gujaf-40	110	27	0.26	0.26	NUM
gujaf-40	110	28	with	with	ADP
gujaf-40	110	29	a	a	DET
gujaf-40	110	30	standard	standard	ADJ
gujaf-40	110	31	deviation	deviation	NOUN
gujaf-40	110	32	of	of	ADP
gujaf-40	110	33	0.20	0.20	NUM
gujaf-40	110	34	during	during	ADP
gujaf-40	110	35	the	the	DET
gujaf-40	110	36	study	study	NOUN
gujaf-40	110	37	period	period	NOUN
gujaf-40	110	38	.	.	PUNCT
gujaf-40	111	1	this	this	PRON
gujaf-40	111	2	suggests	suggest	VERB
gujaf-40	111	3	that	that	SCONJ
gujaf-40	111	4	on	on	ADP
gujaf-40	111	5	average	average	ADJ
gujaf-40	111	6	,	,	PUNCT
gujaf-40	111	7	social	social	ADJ
gujaf-40	111	8	reporting	reporting	NOUN
gujaf-40	111	9	by	by	ADP
gujaf-40	111	10	sampled	sample	VERB
gujaf-40	111	11	firms	firm	NOUN
gujaf-40	111	12	was	be	AUX
gujaf-40	111	13	26	26	NUM
gujaf-40	111	14	%	%	NOUN
gujaf-40	111	15	for	for	ADP
gujaf-40	111	16	the	the	DET
gujaf-40	111	17	period	period	NOUN
gujaf-40	111	18	of	of	ADP
gujaf-40	111	19	study	study	NOUN
gujaf-40	111	20	.	.	PUNCT
gujaf-40	112	1	the	the	DET
gujaf-40	112	2	standard	standard	ADJ
gujaf-40	112	3	deviation	deviation	NOUN
gujaf-40	112	4	of	of	ADP
gujaf-40	112	5	20	20	NUM
gujaf-40	112	6	%	%	NOUN
gujaf-40	112	7	indicates	indicate	VERB
gujaf-40	112	8	that	that	SCONJ
gujaf-40	112	9	there	there	PRON
gujaf-40	112	10	is	be	VERB
gujaf-40	112	11	low	low	ADJ
gujaf-40	112	12	dispersion	dispersion	NOUN
gujaf-40	112	13	in	in	ADP
gujaf-40	112	14	the	the	DET
gujaf-40	112	15	mean	mean	NOUN
gujaf-40	112	16	of	of	ADP
gujaf-40	112	17	social	social	ADJ
gujaf-40	112	18	gusau	gusau	ADJ
gujaf-40	112	19	journal	journal	NOUN
gujaf-40	112	20	of	of	ADP
gujaf-40	112	21	accounting	accounting	NOUN
gujaf-40	112	22	and	and	CCONJ
gujaf-40	112	23	finance	finance	NOUN
gujaf-40	112	24	,	,	PUNCT
gujaf-40	112	25	vol	vol	NOUN
gujaf-40	112	26	.	.	PUNCT
gujaf-40	113	1	i	i	PRON
gujaf-40	113	2	,	,	PUNCT
gujaf-40	113	3	issue	issue	NOUN
gujaf-40	113	4	2	2	NUM
gujaf-40	113	5	,	,	PUNCT
gujaf-40	113	6	october	october	PROPN
gujaf-40	113	7	,	,	PUNCT
gujaf-40	113	8	2020	2020	NUM
gujaf-40	113	9	9	9	NUM
gujaf-40	113	10	reporting	report	VERB
gujaf-40	113	11	by	by	ADP
gujaf-40	113	12	sampled	sample	VERB
gujaf-40	113	13	companies	company	NOUN
gujaf-40	113	14	from	from	ADP
gujaf-40	113	15	nigeria	nigeria	PROPN
gujaf-40	113	16	and	and	CCONJ
gujaf-40	113	17	mozambique	mozambique	PROPN
gujaf-40	113	18	.	.	PUNCT
gujaf-40	114	1	the	the	DET
gujaf-40	114	2	minimum	minimum	ADJ
gujaf-40	114	3	and	and	CCONJ
gujaf-40	114	4	maximum	maximum	ADJ
gujaf-40	114	5	statistics	statistic	NOUN
gujaf-40	114	6	of	of	ADP
gujaf-40	114	7	socr	socr	PROPN
gujaf-40	114	8	stood	stand	VERB
gujaf-40	114	9	at	at	ADP
gujaf-40	114	10	0	0	NUM
gujaf-40	114	11	and	and	CCONJ
gujaf-40	114	12	0.5	0.5	NUM
gujaf-40	114	13	respectively	respectively	ADV
gujaf-40	114	14	for	for	ADP
gujaf-40	114	15	the	the	DET
gujaf-40	114	16	same	same	ADJ
gujaf-40	114	17	period	period	NOUN
gujaf-40	114	18	.	.	PUNCT
gujaf-40	115	1	table	table	NOUN
gujaf-40	115	2	2	2	NUM
gujaf-40	115	3	further	far	ADV
gujaf-40	115	4	reveals	reveal	VERB
gujaf-40	115	5	a	a	DET
gujaf-40	115	6	mean	mean	ADJ
gujaf-40	115	7	value	value	NOUN
gujaf-40	115	8	of	of	ADP
gujaf-40	115	9	7.75	7.75	NUM
gujaf-40	115	10	with	with	ADP
gujaf-40	115	11	respect	respect	NOUN
gujaf-40	115	12	to	to	ADP
gujaf-40	115	13	firm	firm	ADJ
gujaf-40	115	14	size	size	NOUN
gujaf-40	115	15	(	(	PUNCT
gujaf-40	115	16	fs	fs	NOUN
gujaf-40	115	17	)	)	PUNCT
gujaf-40	115	18	for	for	ADP
gujaf-40	115	19	the	the	DET
gujaf-40	115	20	sampled	sample	VERB
gujaf-40	115	21	firms	firm	NOUN
gujaf-40	115	22	from	from	ADP
gujaf-40	115	23	nigeria	nigeria	PROPN
gujaf-40	115	24	and	and	CCONJ
gujaf-40	115	25	mozambique	mozambique	PROPN
gujaf-40	115	26	with	with	ADP
gujaf-40	115	27	a	a	DET
gujaf-40	115	28	standard	standard	ADJ
gujaf-40	115	29	deviation	deviation	NOUN
gujaf-40	115	30	of	of	ADP
gujaf-40	115	31	0.56	0.56	NUM
gujaf-40	115	32	.	.	PUNCT
gujaf-40	116	1	the	the	DET
gujaf-40	116	2	minimum	minimum	ADJ
gujaf-40	116	3	and	and	CCONJ
gujaf-40	116	4	maximum	maximum	ADJ
gujaf-40	116	5	value	value	NOUN
gujaf-40	116	6	of	of	ADP
gujaf-40	116	7	fs	f	NOUN
gujaf-40	116	8	was	be	AUX
gujaf-40	116	9	5.84	5.84	NUM
gujaf-40	116	10	and	and	CCONJ
gujaf-40	116	11	9	9	NUM
gujaf-40	116	12	respectively	respectively	ADV
gujaf-40	116	13	.	.	PUNCT
gujaf-40	117	1	table	table	NOUN
gujaf-40	117	2	3	3	NUM
gujaf-40	117	3	:	:	PUNCT
gujaf-40	117	4	correlation	correlation	NOUN
gujaf-40	117	5	matrix	matrix	NOUN
gujaf-40	117	6	var	var	PROPN
gujaf-40	117	7	roa	roa	PROPN
gujaf-40	117	8	econr	econr	PROPN
gujaf-40	117	9	envr	envr	VERB
gujaf-40	117	10	socr	socr	PROPN
gujaf-40	117	11	fs	fs	ADP
gujaf-40	117	12	vif	vif	PROPN
gujaf-40	117	13	roa	roa	PROPN
gujaf-40	117	14	1.0000	1.0000	NUM
gujaf-40	117	15	econr	econr	PROPN
gujaf-40	117	16	-0.0556	-0.0556	PROPN
gujaf-40	118	1	1.0000	1.0000	NUM
gujaf-40	118	2	2.55	2.55	NUM
gujaf-40	118	3	envr	envr	NOUN
gujaf-40	118	4	0.2251	0.2251	NUM
gujaf-40	119	1	0.1068	0.1068	NUM
gujaf-40	119	2	1.0000	1.0000	NUM
gujaf-40	119	3	1.23	1.23	NUM
gujaf-40	119	4	socr	socr	ADJ
gujaf-40	119	5	-0.0978	-0.0978	NOUN
gujaf-40	119	6	0.7897	0.7897	NUM
gujaf-40	119	7	-0.0555	-0.0555	NOUN
gujaf-40	119	8	1.0000	1.0000	NUM
gujaf-40	119	9	2.63	2.63	NUM
gujaf-40	119	10	fs	fs	ADP
gujaf-40	119	11	0.0682	0.0682	PRON
gujaf-40	119	12	0.0528	0.0528	NUM
gujaf-40	119	13	-0.1108	-0.1108	NOUN
gujaf-40	119	14	-0.0181	-0.0181	VERB
gujaf-40	119	15	1.00	1.00	NUM
gujaf-40	119	16	1	1	NUM
gujaf-40	119	17	.	.	PUNCT
gujaf-40	120	1	source	source	NOUN
gujaf-40	120	2	:	:	PUNCT
gujaf-40	120	3	result	result	VERB
gujaf-40	120	4	output	output	NOUN
gujaf-40	120	5	from	from	ADP
gujaf-40	120	6	stata	stata	NOUN
gujaf-40	120	7	,	,	PUNCT
gujaf-40	120	8	version	version	NOUN
gujaf-40	120	9	15	15	NUM
gujaf-40	120	10	table	table	NOUN
gujaf-40	120	11	3	3	NUM
gujaf-40	120	12	,	,	PUNCT
gujaf-40	120	13	reveals	reveal	VERB
gujaf-40	120	14	the	the	DET
gujaf-40	120	15	result	result	NOUN
gujaf-40	120	16	of	of	ADP
gujaf-40	120	17	correlation	correlation	NOUN
gujaf-40	120	18	analysis	analysis	NOUN
gujaf-40	120	19	showing	show	VERB
gujaf-40	120	20	the	the	DET
gujaf-40	120	21	association	association	NOUN
gujaf-40	120	22	between	between	ADP
gujaf-40	120	23	dependent	dependent	ADJ
gujaf-40	120	24	variable	variable	NOUN
gujaf-40	120	25	and	and	CCONJ
gujaf-40	120	26	independent	independent	ADJ
gujaf-40	120	27	variables	variable	NOUN
gujaf-40	120	28	and	and	CCONJ
gujaf-40	120	29	the	the	DET
gujaf-40	120	30	relationship	relationship	NOUN
gujaf-40	120	31	among	among	ADP
gujaf-40	120	32	the	the	DET
gujaf-40	120	33	independent	independent	ADJ
gujaf-40	120	34	variables	variable	NOUN
gujaf-40	120	35	as	as	ADV
gujaf-40	120	36	well	well	ADV
gujaf-40	120	37	.	.	PUNCT
gujaf-40	121	1	result	result	NOUN
gujaf-40	121	2	indicates	indicate	VERB
gujaf-40	121	3	envr	envr	ADJ
gujaf-40	121	4	and	and	CCONJ
gujaf-40	121	5	fs	f	NOUN
gujaf-40	121	6	are	be	AUX
gujaf-40	121	7	correlated	correlate	VERB
gujaf-40	121	8	positively	positively	ADV
gujaf-40	121	9	with	with	ADP
gujaf-40	121	10	roa	roa	PROPN
gujaf-40	122	1	.	.	PROPN
gujaf-40	122	2	econr	econr	PROPN
gujaf-40	122	3	and	and	CCONJ
gujaf-40	122	4	socr	socr	PROPN
gujaf-40	122	5	have	have	VERB
gujaf-40	122	6	a	a	DET
gujaf-40	122	7	negative	negative	ADJ
gujaf-40	122	8	relationship	relationship	NOUN
gujaf-40	122	9	with	with	ADP
gujaf-40	122	10	roa	roa	PROPN
gujaf-40	122	11	.	.	PUNCT
gujaf-40	123	1	among	among	ADP
gujaf-40	123	2	the	the	DET
gujaf-40	123	3	independent	independent	ADJ
gujaf-40	123	4	variables	variable	NOUN
gujaf-40	123	5	envr	envr	ADJ
gujaf-40	123	6	,	,	PUNCT
gujaf-40	123	7	socr	socr	ADJ
gujaf-40	123	8	and	and	CCONJ
gujaf-40	123	9	fs	f	NOUN
gujaf-40	123	10	are	be	AUX
gujaf-40	123	11	positively	positively	ADV
gujaf-40	123	12	correlated	correlate	VERB
gujaf-40	123	13	with	with	ADP
gujaf-40	123	14	econr	econr	PROPN
gujaf-40	123	15	.	.	PUNCT
gujaf-40	124	1	on	on	ADP
gujaf-40	124	2	the	the	DET
gujaf-40	124	3	contrary	contrary	NOUN
gujaf-40	124	4	,	,	PUNCT
gujaf-40	124	5	socr	socr	ADJ
gujaf-40	124	6	and	and	CCONJ
gujaf-40	124	7	fs	f	NOUN
gujaf-40	124	8	are	be	AUX
gujaf-40	124	9	negatively	negatively	ADV
gujaf-40	124	10	associated	associate	VERB
gujaf-40	124	11	with	with	ADP
gujaf-40	124	12	envr	envr	NOUN
gujaf-40	124	13	while	while	SCONJ
gujaf-40	124	14	the	the	DET
gujaf-40	124	15	association	association	NOUN
gujaf-40	124	16	between	between	ADP
gujaf-40	124	17	fs	f	NOUN
gujaf-40	124	18	and	and	CCONJ
gujaf-40	124	19	socr	socr	NOUN
gujaf-40	124	20	is	be	AUX
gujaf-40	124	21	also	also	ADV
gujaf-40	124	22	negative	negative	ADJ
gujaf-40	124	23	among	among	ADP
gujaf-40	124	24	the	the	DET
gujaf-40	124	25	sampled	sample	VERB
gujaf-40	124	26	firms	firm	NOUN
gujaf-40	124	27	in	in	ADP
gujaf-40	124	28	nigeria	nigeria	PROPN
gujaf-40	124	29	and	and	CCONJ
gujaf-40	124	30	mozambique	mozambique	PROPN
gujaf-40	124	31	.	.	PUNCT
gujaf-40	125	1	in	in	ADP
gujaf-40	125	2	view	view	NOUN
gujaf-40	125	3	of	of	ADP
gujaf-40	125	4	the	the	DET
gujaf-40	125	5	high	high	ADJ
gujaf-40	125	6	correlation	correlation	NOUN
gujaf-40	125	7	between	between	ADP
gujaf-40	125	8	socr	socr	NOUN
gujaf-40	125	9	and	and	CCONJ
gujaf-40	125	10	econr	econr	ADJ
gujaf-40	125	11	,	,	PUNCT
gujaf-40	125	12	multicollinearity	multicollinearity	NOUN
gujaf-40	125	13	was	be	AUX
gujaf-40	125	14	tested	test	VERB
gujaf-40	125	15	with	with	ADP
gujaf-40	125	16	variance	variance	NOUN
gujaf-40	125	17	inflation	inflation	NOUN
gujaf-40	125	18	factor	factor	NOUN
gujaf-40	125	19	(	(	PUNCT
gujaf-40	125	20	vif	vif	PROPN
gujaf-40	125	21	)	)	PUNCT
gujaf-40	125	22	,	,	PUNCT
gujaf-40	125	23	and	and	CCONJ
gujaf-40	125	24	the	the	DET
gujaf-40	125	25	result	result	NOUN
gujaf-40	125	26	revealed	reveal	VERB
gujaf-40	125	27	consistently	consistently	ADV
gujaf-40	125	28	low	low	ADJ
gujaf-40	125	29	values	value	NOUN
gujaf-40	125	30	for	for	ADP
gujaf-40	125	31	all	all	DET
gujaf-40	125	32	the	the	DET
gujaf-40	125	33	study	study	NOUN
gujaf-40	125	34	variables	variable	NOUN
gujaf-40	125	35	suggesting	suggest	VERB
gujaf-40	125	36	that	that	SCONJ
gujaf-40	125	37	multicollinearity	multicollinearity	NOUN
gujaf-40	125	38	is	be	AUX
gujaf-40	125	39	not	not	PART
gujaf-40	125	40	a	a	DET
gujaf-40	125	41	problem	problem	NOUN
gujaf-40	125	42	of	of	ADP
gujaf-40	125	43	the	the	DET
gujaf-40	125	44	dataset	dataset	NOUN
gujaf-40	125	45	.	.	PUNCT
gujaf-40	126	1	consequently	consequently	ADV
gujaf-40	126	2	,	,	PUNCT
gujaf-40	126	3	data	datum	NOUN
gujaf-40	126	4	was	be	AUX
gujaf-40	126	5	analysed	analyse	VERB
gujaf-40	126	6	using	use	VERB
gujaf-40	126	7	regression	regression	NOUN
gujaf-40	126	8	analysis	analysis	NOUN
gujaf-40	126	9	while	while	SCONJ
gujaf-40	126	10	breuschpagan	breuschpagan	VERB
gujaf-40	126	11	/	/	SYM
gujaf-40	126	12	cook	cook	PROPN
gujaf-40	126	13	-	-	PUNCT
gujaf-40	126	14	weisberg	weisberg	PROPN
gujaf-40	126	15	test	test	NOUN
gujaf-40	126	16	for	for	ADP
gujaf-40	126	17	heteroskedasticity	heteroskedasticity	NOUN
gujaf-40	126	18	was	be	AUX
gujaf-40	126	19	carried	carry	VERB
gujaf-40	126	20	out	out	ADP
gujaf-40	126	21	after	after	ADP
gujaf-40	126	22	the	the	DET
gujaf-40	126	23	ols	ol	NOUN
gujaf-40	126	24	result	result	VERB
gujaf-40	126	25	.	.	PUNCT
gujaf-40	127	1	test	test	NOUN
gujaf-40	127	2	of	of	ADP
gujaf-40	127	3	heteroskedasticity	heteroskedasticity	NOUN
gujaf-40	127	4	shows	show	VERB
gujaf-40	127	5	a	a	DET
gujaf-40	127	6	chi	chi	NOUN
gujaf-40	127	7	-	-	PUNCT
gujaf-40	127	8	square	square	NOUN
gujaf-40	127	9	of	of	ADP
gujaf-40	127	10	33.32	33.32	NUM
gujaf-40	127	11	which	which	PRON
gujaf-40	127	12	is	be	AUX
gujaf-40	127	13	significant	significant	ADJ
gujaf-40	127	14	at	at	ADP
gujaf-40	127	15	1	1	NUM
gujaf-40	127	16	%	%	NOUN
gujaf-40	127	17	suggesting	suggest	VERB
gujaf-40	127	18	that	that	SCONJ
gujaf-40	127	19	the	the	DET
gujaf-40	127	20	data	data	NOUN
gujaf-40	127	21	is	be	AUX
gujaf-40	127	22	not	not	PART
gujaf-40	127	23	homodastic	homodastic	ADJ
gujaf-40	127	24	.	.	PUNCT
gujaf-40	128	1	robust	robust	ADJ
gujaf-40	128	2	ols	ol	NOUN
gujaf-40	128	3	was	be	AUX
gujaf-40	128	4	run	run	VERB
gujaf-40	128	5	in	in	ADP
gujaf-40	128	6	order	order	NOUN
gujaf-40	128	7	to	to	PART
gujaf-40	128	8	remedy	remedy	VERB
gujaf-40	128	9	the	the	DET
gujaf-40	128	10	effect	effect	NOUN
gujaf-40	128	11	of	of	ADP
gujaf-40	128	12	misleading	mislead	VERB
gujaf-40	128	13	results	result	NOUN
gujaf-40	128	14	associated	associate	VERB
gujaf-40	128	15	with	with	ADP
gujaf-40	128	16	heteroskedasticity	heteroskedasticity	NOUN
gujaf-40	128	17	.	.	PUNCT
gujaf-40	129	1	in	in	ADP
gujaf-40	129	2	addition	addition	NOUN
gujaf-40	129	3	,	,	PUNCT
gujaf-40	129	4	hausman	hausman	ADJ
gujaf-40	129	5	test	test	NOUN
gujaf-40	129	6	was	be	AUX
gujaf-40	129	7	carried	carry	VERB
gujaf-40	129	8	out	out	ADP
gujaf-40	129	9	on	on	ADP
gujaf-40	129	10	the	the	DET
gujaf-40	129	11	panel	panel	NOUN
gujaf-40	129	12	regression	regression	NOUN
gujaf-40	129	13	results	result	NOUN
gujaf-40	129	14	to	to	PART
gujaf-40	129	15	facilitate	facilitate	VERB
gujaf-40	129	16	a	a	DET
gujaf-40	129	17	scientific	scientific	ADJ
gujaf-40	129	18	choice	choice	NOUN
gujaf-40	129	19	between	between	ADP
gujaf-40	129	20	fixed	fix	VERB
gujaf-40	129	21	effect	effect	NOUN
gujaf-40	129	22	and	and	CCONJ
gujaf-40	129	23	random	random	ADJ
gujaf-40	129	24	effect	effect	NOUN
gujaf-40	129	25	regression	regression	NOUN
gujaf-40	129	26	results	result	NOUN
gujaf-40	129	27	,	,	PUNCT
gujaf-40	129	28	given	give	VERB
gujaf-40	129	29	that	that	SCONJ
gujaf-40	129	30	the	the	DET
gujaf-40	129	31	data	datum	NOUN
gujaf-40	129	32	used	use	VERB
gujaf-40	129	33	is	be	AUX
gujaf-40	129	34	panel	panel	NOUN
gujaf-40	129	35	in	in	ADP
gujaf-40	129	36	nature	nature	NOUN
gujaf-40	129	37	.	.	PUNCT
gujaf-40	130	1	the	the	DET
gujaf-40	130	2	result	result	NOUN
gujaf-40	130	3	reveals	reveal	VERB
gujaf-40	130	4	a	a	DET
gujaf-40	130	5	value	value	NOUN
gujaf-40	130	6	of	of	ADP
gujaf-40	130	7	3.83	3.83	NUM
gujaf-40	130	8	for	for	ADP
gujaf-40	130	9	chi	chi	NOUN
gujaf-40	130	10	-	-	PUNCT
gujaf-40	130	11	square	square	NOUN
gujaf-40	130	12	and	and	CCONJ
gujaf-40	130	13	a	a	DET
gujaf-40	130	14	p	p	NOUN
gujaf-40	130	15	-	-	PUNCT
gujaf-40	130	16	value	value	NOUN
gujaf-40	130	17	of	of	ADP
gujaf-40	130	18	0.4297	0.4297	NUM
gujaf-40	130	19	,	,	PUNCT
gujaf-40	130	20	suggesting	suggest	VERB
gujaf-40	130	21	the	the	DET
gujaf-40	130	22	random	random	ADJ
gujaf-40	130	23	effect	effect	NOUN
gujaf-40	130	24	result	result	NOUN
gujaf-40	130	25	should	should	AUX
gujaf-40	130	26	be	be	AUX
gujaf-40	130	27	gusau	gusau	ADJ
gujaf-40	130	28	journal	journal	NOUN
gujaf-40	130	29	of	of	ADP
gujaf-40	130	30	accounting	accounting	NOUN
gujaf-40	130	31	and	and	CCONJ
gujaf-40	130	32	finance	finance	NOUN
gujaf-40	130	33	,	,	PUNCT
gujaf-40	130	34	vol	vol	NOUN
gujaf-40	130	35	.	.	PUNCT
gujaf-40	131	1	i	i	PRON
gujaf-40	131	2	,	,	PUNCT
gujaf-40	131	3	issue	issue	NOUN
gujaf-40	131	4	2	2	NUM
gujaf-40	131	5	,	,	PUNCT
gujaf-40	131	6	october	october	PROPN
gujaf-40	131	7	,	,	PUNCT
gujaf-40	131	8	2020	2020	NUM
gujaf-40	131	9	10	10	NUM
gujaf-40	131	10	selected	select	VERB
gujaf-40	131	11	.	.	PUNCT
gujaf-40	132	1	the	the	DET
gujaf-40	132	2	result	result	NOUN
gujaf-40	132	3	presented	present	VERB
gujaf-40	132	4	and	and	CCONJ
gujaf-40	132	5	analyzed	analyze	VERB
gujaf-40	132	6	below	below	ADV
gujaf-40	132	7	is	be	AUX
gujaf-40	132	8	therefore	therefore	ADV
gujaf-40	132	9	the	the	DET
gujaf-40	132	10	random	random	ADJ
gujaf-40	132	11	effect	effect	NOUN
gujaf-40	132	12	regression	regression	NOUN
gujaf-40	132	13	results	result	NOUN
gujaf-40	132	14	.	.	PUNCT
gujaf-40	133	1	table	table	NOUN
gujaf-40	133	2	4	4	NUM
gujaf-40	133	3	:	:	PUNCT
gujaf-40	133	4	summary	summary	NOUN
gujaf-40	133	5	of	of	ADP
gujaf-40	133	6	regression	regression	NOUN
gujaf-40	133	7	results	result	VERB
gujaf-40	133	8	roa	roa	PROPN
gujaf-40	133	9	beta	beta	PROPN
gujaf-40	133	10	coef	coef	PROPN
gujaf-40	133	11	z	z	PROPN
gujaf-40	133	12	-	-	PUNCT
gujaf-40	133	13	values	value	NOUN
gujaf-40	133	14	p	p	X
gujaf-40	133	15	>	>	X
gujaf-40	133	16	/z/	/z/	PUNCT
gujaf-40	133	17	econr	econr	PROPN
gujaf-40	133	18	2.14736	2.14736	NUM
gujaf-40	133	19	2.31	2.31	NUM
gujaf-40	133	20	0.021	0.021	NUM
gujaf-40	133	21	envr	envr	ADJ
gujaf-40	133	22	.0590694	.0590694	PUNCT
gujaf-40	134	1	12.14	12.14	NUM
gujaf-40	134	2	0.000	0.000	NUM
gujaf-40	134	3	socr	socr	NOUN
gujaf-40	134	4	-.0019238	-.0019238	PUNCT
gujaf-40	134	5	-0.16	-0.16	NUM
gujaf-40	134	6	0.876	0.876	NUM
gujaf-40	134	7	fs	fs	ADP
gujaf-40	134	8	.1878976	.1878976	PROPN
gujaf-40	134	9	0.80	0.80	NUM
gujaf-40	134	10	0.424	0.424	NUM
gujaf-40	134	11	constant	constant	ADJ
gujaf-40	134	12	-2.719362	-2.719362	PROPN
gujaf-40	134	13	-1.37	-1.37	VERB
gujaf-40	134	14	0.172	0.172	NUM
gujaf-40	134	15	r2	r2	PROPN
gujaf-40	134	16	0.6951	0.6951	ADJ
gujaf-40	134	17	wald	wald	NOUN
gujaf-40	134	18	chi2	chi2	NOUN
gujaf-40	134	19	(	(	PUNCT
gujaf-40	134	20	4	4	NUM
gujaf-40	134	21	)	)	PUNCT
gujaf-40	134	22	216.55	216.55	NUM
gujaf-40	134	23	prob	prob	NOUN
gujaf-40	134	24	>	>	X
gujaf-40	134	25	chi2	chi2	PROPN
gujaf-40	134	26	0.0000	0.0000	NUM
gujaf-40	134	27	source	source	NOUN
gujaf-40	134	28	:	:	PUNCT
gujaf-40	134	29	results	result	NOUN
gujaf-40	134	30	output	output	NOUN
gujaf-40	134	31	from	from	ADP
gujaf-40	134	32	stata	stata	NOUN
gujaf-40	134	33	the	the	DET
gujaf-40	134	34	results	result	NOUN
gujaf-40	134	35	presented	present	VERB
gujaf-40	134	36	in	in	ADP
gujaf-40	134	37	table	table	NOUN
gujaf-40	134	38	4	4	NUM
gujaf-40	134	39	indicate	indicate	VERB
gujaf-40	134	40	a	a	DET
gujaf-40	134	41	wald	wald	ADJ
gujaf-40	134	42	chi	chi	NOUN
gujaf-40	134	43	-	-	PUNCT
gujaf-40	134	44	square	square	NOUN
gujaf-40	134	45	of	of	ADP
gujaf-40	134	46	216.55	216.55	NUM
gujaf-40	134	47	with	with	ADP
gujaf-40	134	48	a	a	DET
gujaf-40	134	49	probability	probability	NOUN
gujaf-40	134	50	of	of	ADP
gujaf-40	134	51	0.00	0.00	NUM
gujaf-40	134	52	and	and	CCONJ
gujaf-40	134	53	shows	show	VERB
gujaf-40	134	54	the	the	DET
gujaf-40	134	55	fitness	fitness	NOUN
gujaf-40	134	56	of	of	ADP
gujaf-40	134	57	the	the	DET
gujaf-40	134	58	model	model	NOUN
gujaf-40	134	59	for	for	ADP
gujaf-40	134	60	estimation	estimation	NOUN
gujaf-40	134	61	of	of	ADP
gujaf-40	134	62	the	the	DET
gujaf-40	134	63	relationship	relationship	NOUN
gujaf-40	134	64	sought	seek	VERB
gujaf-40	134	65	in	in	ADP
gujaf-40	134	66	the	the	DET
gujaf-40	134	67	study	study	NOUN
gujaf-40	134	68	.	.	PUNCT
gujaf-40	135	1	the	the	DET
gujaf-40	135	2	table	table	NOUN
gujaf-40	135	3	shows	show	VERB
gujaf-40	135	4	r2	r2	PROPN
gujaf-40	135	5	of	of	ADP
gujaf-40	135	6	0.70	0.70	NUM
gujaf-40	135	7	which	which	PRON
gujaf-40	135	8	suggests	suggest	VERB
gujaf-40	135	9	that	that	SCONJ
gujaf-40	135	10	70	70	NUM
gujaf-40	135	11	%	%	NOUN
gujaf-40	135	12	of	of	ADP
gujaf-40	135	13	variation	variation	NOUN
gujaf-40	135	14	in	in	ADP
gujaf-40	135	15	sampled	sample	VERB
gujaf-40	135	16	companies	company	NOUN
gujaf-40	135	17	’	'	PUNCT
gujaf-40	135	18	return	return	NOUN
gujaf-40	135	19	on	on	ADP
gujaf-40	135	20	assets	asset	NOUN
gujaf-40	135	21	in	in	ADP
gujaf-40	135	22	nigeria	nigeria	PROPN
gujaf-40	135	23	and	and	CCONJ
gujaf-40	135	24	mozambique	mozambique	PROPN
gujaf-40	135	25	is	be	AUX
gujaf-40	135	26	influenced	influence	VERB
gujaf-40	135	27	by	by	ADP
gujaf-40	135	28	the	the	DET
gujaf-40	135	29	variables	variable	NOUN
gujaf-40	135	30	captured	capture	VERB
gujaf-40	135	31	in	in	ADP
gujaf-40	135	32	the	the	DET
gujaf-40	135	33	model	model	NOUN
gujaf-40	135	34	.	.	PUNCT
gujaf-40	136	1	result	result	PROPN
gujaf-40	136	2	presented	present	VERB
gujaf-40	136	3	in	in	ADP
gujaf-40	136	4	the	the	DET
gujaf-40	136	5	table	table	NOUN
gujaf-40	136	6	above	above	ADV
gujaf-40	136	7	also	also	ADV
gujaf-40	136	8	shows	show	VERB
gujaf-40	136	9	economic	economic	ADJ
gujaf-40	136	10	reporting	reporting	NOUN
gujaf-40	136	11	(	(	PUNCT
gujaf-40	136	12	econr	econr	ADJ
gujaf-40	136	13	)	)	PUNCT
gujaf-40	136	14	positively	positively	ADV
gujaf-40	136	15	and	and	CCONJ
gujaf-40	136	16	significantly	significantly	ADV
gujaf-40	136	17	affect	affect	VERB
gujaf-40	136	18	return	return	NOUN
gujaf-40	136	19	on	on	ADP
gujaf-40	136	20	assets	asset	NOUN
gujaf-40	136	21	(	(	PUNCT
gujaf-40	136	22	roa	roa	NOUN
gujaf-40	136	23	)	)	PUNCT
gujaf-40	136	24	of	of	ADP
gujaf-40	136	25	companies	company	NOUN
gujaf-40	136	26	in	in	ADP
gujaf-40	136	27	nigeria	nigeria	PROPN
gujaf-40	136	28	and	and	CCONJ
gujaf-40	136	29	mozambique	mozambique	PROPN
gujaf-40	136	30	.	.	PUNCT
gujaf-40	137	1	this	this	PRON
gujaf-40	137	2	implies	imply	VERB
gujaf-40	137	3	that	that	SCONJ
gujaf-40	137	4	a	a	DET
gujaf-40	137	5	unit	unit	NOUN
gujaf-40	137	6	increase	increase	NOUN
gujaf-40	137	7	in	in	ADP
gujaf-40	137	8	econr	econr	PROPN
gujaf-40	137	9	is	be	AUX
gujaf-40	137	10	associated	associate	VERB
gujaf-40	137	11	with	with	ADP
gujaf-40	137	12	increase	increase	NOUN
gujaf-40	137	13	in	in	ADP
gujaf-40	137	14	financial	financial	ADJ
gujaf-40	137	15	performance	performance	NOUN
gujaf-40	137	16	of	of	ADP
gujaf-40	137	17	oil	oil	NOUN
gujaf-40	137	18	and	and	CCONJ
gujaf-40	137	19	gas	gas	NOUN
gujaf-40	137	20	companies	company	NOUN
gujaf-40	137	21	in	in	ADP
gujaf-40	137	22	nigeria	nigeria	PROPN
gujaf-40	137	23	and	and	CCONJ
gujaf-40	137	24	mozambique	mozambique	PROPN
gujaf-40	137	25	.	.	PUNCT
gujaf-40	138	1	based	base	VERB
gujaf-40	138	2	on	on	ADP
gujaf-40	138	3	the	the	DET
gujaf-40	138	4	available	available	ADJ
gujaf-40	138	5	empirical	empirical	ADJ
gujaf-40	138	6	evidence	evidence	NOUN
gujaf-40	138	7	,	,	PUNCT
gujaf-40	138	8	we	we	PRON
gujaf-40	138	9	reject	reject	VERB
gujaf-40	138	10	the	the	DET
gujaf-40	138	11	first	first	ADJ
gujaf-40	138	12	hypothesis	hypothesis	NOUN
gujaf-40	138	13	which	which	PRON
gujaf-40	138	14	states	state	VERB
gujaf-40	138	15	that	that	SCONJ
gujaf-40	138	16	economic	economic	ADJ
gujaf-40	138	17	reporting	reporting	NOUN
gujaf-40	138	18	does	do	AUX
gujaf-40	138	19	not	not	PART
gujaf-40	138	20	affect	affect	VERB
gujaf-40	138	21	significantly	significantly	ADV
gujaf-40	138	22	the	the	DET
gujaf-40	138	23	financial	financial	ADJ
gujaf-40	138	24	performance	performance	NOUN
gujaf-40	138	25	of	of	ADP
gujaf-40	138	26	nigerian	nigerian	ADJ
gujaf-40	138	27	and	and	CCONJ
gujaf-40	138	28	mozambican	mozambican	ADJ
gujaf-40	138	29	oil	oil	NOUN
gujaf-40	138	30	and	and	CCONJ
gujaf-40	138	31	gas	gas	NOUN
gujaf-40	138	32	companies	company	NOUN
gujaf-40	138	33	.	.	PUNCT
gujaf-40	139	1	the	the	DET
gujaf-40	139	2	present	present	ADJ
gujaf-40	139	3	result	result	NOUN
gujaf-40	139	4	lend	lend	VERB
gujaf-40	139	5	support	support	NOUN
gujaf-40	139	6	to	to	ADP
gujaf-40	139	7	the	the	DET
gujaf-40	139	8	finding	finding	NOUN
gujaf-40	139	9	of	of	ADP
gujaf-40	139	10	motwani	motwani	NOUN
gujaf-40	139	11	and	and	CCONJ
gujaf-40	139	12	pandya	pandya	PROPN
gujaf-40	139	13	(	(	PUNCT
gujaf-40	139	14	2016	2016	NUM
gujaf-40	139	15	)	)	PUNCT
gujaf-40	139	16	who	who	PRON
gujaf-40	139	17	documented	document	VERB
gujaf-40	139	18	evidence	evidence	NOUN
gujaf-40	139	19	that	that	SCONJ
gujaf-40	139	20	economic	economic	ADJ
gujaf-40	139	21	reporting	reporting	NOUN
gujaf-40	139	22	has	have	AUX
gujaf-40	139	23	a	a	DET
gujaf-40	139	24	significant	significant	ADJ
gujaf-40	139	25	positive	positive	ADJ
gujaf-40	139	26	effect	effect	NOUN
gujaf-40	139	27	on	on	ADP
gujaf-40	139	28	financial	financial	ADJ
gujaf-40	139	29	performance	performance	NOUN
gujaf-40	139	30	.	.	PUNCT
gujaf-40	140	1	similarly	similarly	ADV
gujaf-40	140	2	,	,	PUNCT
gujaf-40	140	3	the	the	DET
gujaf-40	140	4	result	result	NOUN
gujaf-40	140	5	in	in	ADP
gujaf-40	140	6	table	table	NOUN
gujaf-40	140	7	4	4	NUM
gujaf-40	140	8	indicates	indicate	VERB
gujaf-40	140	9	that	that	SCONJ
gujaf-40	140	10	environmental	environmental	ADJ
gujaf-40	140	11	reporting	reporting	NOUN
gujaf-40	140	12	(	(	PUNCT
gujaf-40	140	13	envr	envr	ADJ
gujaf-40	140	14	)	)	PUNCT
gujaf-40	140	15	has	have	AUX
gujaf-40	140	16	positively	positively	ADV
gujaf-40	140	17	and	and	CCONJ
gujaf-40	140	18	significantly	significantly	ADV
gujaf-40	140	19	affected	affect	VERB
gujaf-40	140	20	the	the	DET
gujaf-40	140	21	financial	financial	ADJ
gujaf-40	140	22	performance	performance	NOUN
gujaf-40	140	23	(	(	PUNCT
gujaf-40	140	24	proxy	proxy	NOUN
gujaf-40	140	25	by	by	ADP
gujaf-40	140	26	roa	roa	PROPN
gujaf-40	140	27	)	)	PUNCT
gujaf-40	140	28	of	of	ADP
gujaf-40	140	29	nigerian	nigerian	ADJ
gujaf-40	140	30	and	and	CCONJ
gujaf-40	140	31	mozambican	mozambican	ADJ
gujaf-40	140	32	oil	oil	NOUN
gujaf-40	140	33	and	and	CCONJ
gujaf-40	140	34	gas	gas	NOUN
gujaf-40	140	35	companies	company	NOUN
gujaf-40	140	36	for	for	ADP
gujaf-40	140	37	the	the	DET
gujaf-40	140	38	period	period	NOUN
gujaf-40	140	39	investigated	investigate	VERB
gujaf-40	140	40	.	.	PUNCT
gujaf-40	141	1	the	the	DET
gujaf-40	141	2	result	result	NOUN
gujaf-40	141	3	implies	imply	VERB
gujaf-40	141	4	that	that	PRON
gujaf-40	141	5	increase	increase	NOUN
gujaf-40	141	6	in	in	ADP
gujaf-40	141	7	envr	envr	NOUN
gujaf-40	141	8	is	be	AUX
gujaf-40	141	9	associated	associate	VERB
gujaf-40	141	10	with	with	ADP
gujaf-40	141	11	increase	increase	NOUN
gujaf-40	141	12	in	in	ADP
gujaf-40	141	13	financial	financial	ADJ
gujaf-40	141	14	performance	performance	NOUN
gujaf-40	141	15	of	of	ADP
gujaf-40	141	16	sampled	sample	VERB
gujaf-40	141	17	oil	oil	NOUN
gujaf-40	141	18	companies	company	NOUN
gujaf-40	141	19	in	in	ADP
gujaf-40	141	20	nigeria	nigeria	PROPN
gujaf-40	141	21	and	and	CCONJ
gujaf-40	141	22	mozambique	mozambique	PROPN
gujaf-40	141	23	.	.	PUNCT
gujaf-40	142	1	consequently	consequently	ADV
gujaf-40	142	2	,	,	PUNCT
gujaf-40	142	3	the	the	DET
gujaf-40	142	4	second	second	ADJ
gujaf-40	142	5	hypothesis	hypothesis	NOUN
gujaf-40	142	6	which	which	PRON
gujaf-40	142	7	states	state	VERB
gujaf-40	142	8	that	that	SCONJ
gujaf-40	142	9	environmental	environmental	ADJ
gujaf-40	142	10	reporting	reporting	NOUN
gujaf-40	142	11	does	do	AUX
gujaf-40	142	12	not	not	PART
gujaf-40	142	13	affect	affect	VERB
gujaf-40	142	14	significantly	significantly	ADV
gujaf-40	142	15	the	the	DET
gujaf-40	142	16	financial	financial	ADJ
gujaf-40	142	17	performance	performance	NOUN
gujaf-40	142	18	of	of	ADP
gujaf-40	142	19	nigerian	nigerian	ADJ
gujaf-40	142	20	and	and	CCONJ
gujaf-40	142	21	gusau	gusau	ADJ
gujaf-40	142	22	journal	journal	NOUN
gujaf-40	142	23	of	of	ADP
gujaf-40	142	24	accounting	accounting	NOUN
gujaf-40	142	25	and	and	CCONJ
gujaf-40	142	26	finance	finance	NOUN
gujaf-40	142	27	,	,	PUNCT
gujaf-40	142	28	vol	vol	NOUN
gujaf-40	142	29	.	.	PUNCT
gujaf-40	143	1	i	i	PRON
gujaf-40	143	2	,	,	PUNCT
gujaf-40	143	3	issue	issue	NOUN
gujaf-40	143	4	2	2	NUM
gujaf-40	143	5	,	,	PUNCT
gujaf-40	143	6	october	october	PROPN
gujaf-40	143	7	,	,	PUNCT
gujaf-40	143	8	2020	2020	NUM
gujaf-40	143	9	11	11	NUM
gujaf-40	143	10	mozambican	mozambican	ADJ
gujaf-40	143	11	oil	oil	NOUN
gujaf-40	143	12	and	and	CCONJ
gujaf-40	143	13	gas	gas	NOUN
gujaf-40	143	14	companies	company	NOUN
gujaf-40	143	15	was	be	AUX
gujaf-40	143	16	rejected	reject	VERB
gujaf-40	143	17	in	in	ADP
gujaf-40	143	18	line	line	NOUN
gujaf-40	143	19	with	with	ADP
gujaf-40	143	20	available	available	ADJ
gujaf-40	143	21	empirical	empirical	ADJ
gujaf-40	143	22	evidence	evidence	NOUN
gujaf-40	143	23	.	.	PUNCT
gujaf-40	144	1	the	the	DET
gujaf-40	144	2	present	present	ADJ
gujaf-40	144	3	result	result	NOUN
gujaf-40	144	4	agrees	agree	VERB
gujaf-40	144	5	with	with	ADP
gujaf-40	144	6	the	the	DET
gujaf-40	144	7	finding	finding	NOUN
gujaf-40	144	8	of	of	ADP
gujaf-40	144	9	kasbun	kasbun	PROPN
gujaf-40	144	10	et	et	PROPN
gujaf-40	144	11	al	al	PROPN
gujaf-40	144	12	.	.	PROPN
gujaf-40	145	1	(	(	PUNCT
gujaf-40	145	2	2016	2016	NUM
gujaf-40	145	3	)	)	PUNCT
gujaf-40	145	4	and	and	CCONJ
gujaf-40	145	5	motwani	motwani	PROPN
gujaf-40	145	6	and	and	CCONJ
gujaf-40	145	7	pandya	pandya	PROPN
gujaf-40	145	8	(	(	PUNCT
gujaf-40	145	9	2016	2016	NUM
gujaf-40	145	10	)	)	PUNCT
gujaf-40	145	11	who	who	PRON
gujaf-40	145	12	provided	provide	VERB
gujaf-40	145	13	evidence	evidence	NOUN
gujaf-40	145	14	that	that	PRON
gujaf-40	145	15	shows	show	VERB
gujaf-40	145	16	financial	financial	ADJ
gujaf-40	145	17	performance	performance	NOUN
gujaf-40	145	18	of	of	ADP
gujaf-40	145	19	firms	firm	NOUN
gujaf-40	145	20	is	be	AUX
gujaf-40	145	21	positively	positively	ADV
gujaf-40	145	22	affected	affect	VERB
gujaf-40	145	23	by	by	ADP
gujaf-40	145	24	environmental	environmental	ADJ
gujaf-40	145	25	reporting	reporting	NOUN
gujaf-40	145	26	.	.	PUNCT
gujaf-40	146	1	in	in	ADP
gujaf-40	146	2	contrast	contrast	NOUN
gujaf-40	146	3	,	,	PUNCT
gujaf-40	146	4	the	the	DET
gujaf-40	146	5	result	result	NOUN
gujaf-40	146	6	indicates	indicate	VERB
gujaf-40	146	7	that	that	SCONJ
gujaf-40	146	8	social	social	ADJ
gujaf-40	146	9	reporting	reporting	NOUN
gujaf-40	146	10	(	(	PUNCT
gujaf-40	146	11	socr	socr	NOUN
gujaf-40	146	12	)	)	PUNCT
gujaf-40	146	13	negatively	negatively	ADV
gujaf-40	146	14	,	,	PUNCT
gujaf-40	146	15	though	though	SCONJ
gujaf-40	146	16	insignificantly	insignificantly	ADV
gujaf-40	146	17	affect	affect	VERB
gujaf-40	146	18	financial	financial	ADJ
gujaf-40	146	19	performance	performance	NOUN
gujaf-40	146	20	of	of	ADP
gujaf-40	146	21	sampled	sample	VERB
gujaf-40	146	22	nigerian	nigerian	ADJ
gujaf-40	146	23	and	and	CCONJ
gujaf-40	146	24	mozambican	mozambican	ADJ
gujaf-40	146	25	oil	oil	NOUN
gujaf-40	146	26	and	and	CCONJ
gujaf-40	146	27	gas	gas	NOUN
gujaf-40	146	28	companies	company	NOUN
gujaf-40	146	29	over	over	ADP
gujaf-40	146	30	the	the	DET
gujaf-40	146	31	study	study	NOUN
gujaf-40	146	32	period	period	NOUN
gujaf-40	146	33	.	.	PUNCT
gujaf-40	147	1	the	the	DET
gujaf-40	147	2	present	present	ADJ
gujaf-40	147	3	result	result	NOUN
gujaf-40	147	4	implies	imply	VERB
gujaf-40	147	5	that	that	SCONJ
gujaf-40	147	6	a	a	DET
gujaf-40	147	7	unit	unit	NOUN
gujaf-40	147	8	increase	increase	NOUN
gujaf-40	147	9	in	in	ADP
gujaf-40	147	10	social	social	ADJ
gujaf-40	147	11	reporting	reporting	NOUN
gujaf-40	147	12	(	(	PUNCT
gujaf-40	147	13	socr	socr	NOUN
gujaf-40	147	14	)	)	PUNCT
gujaf-40	147	15	is	be	AUX
gujaf-40	147	16	not	not	PART
gujaf-40	147	17	associated	associate	VERB
gujaf-40	147	18	with	with	ADP
gujaf-40	147	19	increase	increase	NOUN
gujaf-40	147	20	in	in	ADP
gujaf-40	147	21	performance	performance	NOUN
gujaf-40	147	22	of	of	ADP
gujaf-40	147	23	nigerian	nigerian	ADJ
gujaf-40	147	24	and	and	CCONJ
gujaf-40	147	25	mozambican	mozambican	ADJ
gujaf-40	147	26	oil	oil	NOUN
gujaf-40	147	27	and	and	CCONJ
gujaf-40	147	28	gas	gas	NOUN
gujaf-40	147	29	companies	company	NOUN
gujaf-40	147	30	.	.	PUNCT
gujaf-40	148	1	based	base	VERB
gujaf-40	148	2	on	on	ADP
gujaf-40	148	3	the	the	DET
gujaf-40	148	4	available	available	ADJ
gujaf-40	148	5	evidence	evidence	NOUN
gujaf-40	148	6	,	,	PUNCT
gujaf-40	148	7	the	the	DET
gujaf-40	148	8	study	study	NOUN
gujaf-40	148	9	is	be	AUX
gujaf-40	148	10	unable	unable	ADJ
gujaf-40	148	11	to	to	PART
gujaf-40	148	12	reject	reject	VERB
gujaf-40	148	13	the	the	DET
gujaf-40	148	14	third	third	ADJ
gujaf-40	148	15	hypothesis	hypothesis	NOUN
gujaf-40	148	16	which	which	PRON
gujaf-40	148	17	states	state	VERB
gujaf-40	148	18	that	that	SCONJ
gujaf-40	148	19	financial	financial	ADJ
gujaf-40	148	20	performance	performance	NOUN
gujaf-40	148	21	of	of	ADP
gujaf-40	148	22	nigerian	nigerian	ADJ
gujaf-40	148	23	and	and	CCONJ
gujaf-40	148	24	mozambican	mozambican	ADJ
gujaf-40	148	25	oil	oil	NOUN
gujaf-40	148	26	and	and	CCONJ
gujaf-40	148	27	gas	gas	NOUN
gujaf-40	148	28	firms	firm	NOUN
gujaf-40	148	29	is	be	AUX
gujaf-40	148	30	not	not	PART
gujaf-40	148	31	significantly	significantly	ADV
gujaf-40	148	32	affected	affect	VERB
gujaf-40	148	33	by	by	ADP
gujaf-40	148	34	social	social	ADJ
gujaf-40	148	35	reporting	reporting	NOUN
gujaf-40	148	36	.	.	PUNCT
gujaf-40	149	1	the	the	DET
gujaf-40	149	2	result	result	NOUN
gujaf-40	149	3	of	of	ADP
gujaf-40	149	4	this	this	DET
gujaf-40	149	5	study	study	NOUN
gujaf-40	149	6	supports	support	VERB
gujaf-40	149	7	the	the	DET
gujaf-40	149	8	findings	finding	NOUN
gujaf-40	149	9	of	of	ADP
gujaf-40	149	10	asuquo	asuquo	PROPN
gujaf-40	149	11	et	et	PROPN
gujaf-40	149	12	al	al	PROPN
gujaf-40	149	13	.	.	PROPN
gujaf-40	150	1	(	(	PUNCT
gujaf-40	150	2	2018	2018	NUM
gujaf-40	150	3	)	)	PUNCT
gujaf-40	150	4	and	and	CCONJ
gujaf-40	150	5	erhinyoja	erhinyoja	NOUN
gujaf-40	150	6	and	and	CCONJ
gujaf-40	150	7	marcella	marcella	PROPN
gujaf-40	150	8	(	(	PUNCT
gujaf-40	150	9	2020	2020	NUM
gujaf-40	150	10	)	)	PUNCT
gujaf-40	150	11	who	who	PRON
gujaf-40	150	12	provided	provide	VERB
gujaf-40	150	13	empirical	empirical	ADJ
gujaf-40	150	14	evidence	evidence	NOUN
gujaf-40	150	15	that	that	SCONJ
gujaf-40	150	16	social	social	ADJ
gujaf-40	150	17	reporting	reporting	NOUN
gujaf-40	150	18	affects	affect	VERB
gujaf-40	150	19	negatively	negatively	ADV
gujaf-40	150	20	and	and	CCONJ
gujaf-40	150	21	insignificantly	insignificantly	ADV
gujaf-40	150	22	the	the	DET
gujaf-40	150	23	financial	financial	ADJ
gujaf-40	150	24	performance	performance	NOUN
gujaf-40	150	25	of	of	ADP
gujaf-40	150	26	firms	firm	NOUN
gujaf-40	150	27	.	.	PUNCT
gujaf-40	151	1	additionally	additionally	ADV
gujaf-40	151	2	,	,	PUNCT
gujaf-40	151	3	the	the	DET
gujaf-40	151	4	study	study	NOUN
gujaf-40	151	5	seeks	seek	VERB
gujaf-40	151	6	to	to	PART
gujaf-40	151	7	determine	determine	VERB
gujaf-40	151	8	whether	whether	SCONJ
gujaf-40	151	9	sustainability	sustainability	NOUN
gujaf-40	151	10	reporting	report	VERB
gujaf-40	151	11	among	among	ADP
gujaf-40	151	12	nigerian	nigerian	ADJ
gujaf-40	151	13	and	and	CCONJ
gujaf-40	151	14	mozambican	mozambican	ADV
gujaf-40	151	15	sampled	sample	VERB
gujaf-40	151	16	oil	oil	NOUN
gujaf-40	151	17	and	and	CCONJ
gujaf-40	151	18	gas	gas	NOUN
gujaf-40	151	19	companies	company	NOUN
gujaf-40	151	20	differ	differ	VERB
gujaf-40	151	21	significantly	significantly	ADV
gujaf-40	151	22	,	,	PUNCT
gujaf-40	151	23	given	give	VERB
gujaf-40	151	24	that	that	SCONJ
gujaf-40	151	25	sustainability	sustainability	NOUN
gujaf-40	151	26	reporting	reporting	NOUN
gujaf-40	151	27	still	still	ADV
gujaf-40	151	28	remains	remain	VERB
gujaf-40	151	29	voluntary	voluntary	ADJ
gujaf-40	151	30	globally	globally	ADV
gujaf-40	151	31	.	.	PUNCT
gujaf-40	152	1	the	the	DET
gujaf-40	152	2	finding	finding	NOUN
gujaf-40	152	3	from	from	ADP
gujaf-40	152	4	data	datum	NOUN
gujaf-40	152	5	analysis	analysis	NOUN
gujaf-40	152	6	using	use	VERB
gujaf-40	152	7	paired	pair	VERB
gujaf-40	152	8	sample	sample	NOUN
gujaf-40	152	9	t	t	PROPN
gujaf-40	152	10	-	-	PUNCT
gujaf-40	152	11	test	test	NOUN
gujaf-40	152	12	is	be	AUX
gujaf-40	152	13	presented	present	VERB
gujaf-40	152	14	in	in	ADP
gujaf-40	152	15	table	table	NOUN
gujaf-40	152	16	5	5	NUM
gujaf-40	152	17	.	.	PUNCT
gujaf-40	152	18	table	table	NOUN
gujaf-40	152	19	5	5	NUM
gujaf-40	152	20	:	:	PUNCT
gujaf-40	152	21	paired	pair	VERB
gujaf-40	152	22	sample	sample	NOUN
gujaf-40	152	23	t	t	PROPN
gujaf-40	152	24	test	test	NOUN
gujaf-40	152	25	paired	pair	VERB
gujaf-40	152	26	differences	difference	NOUN
gujaf-40	152	27	t	t	PROPN
gujaf-40	152	28	df	df	PROPN
gujaf-40	152	29	sig	sig	PROPN
gujaf-40	152	30	.	.	PUNCT
gujaf-40	153	1	(	(	PUNCT
gujaf-40	153	2	2taile	2taile	NUM
gujaf-40	153	3	d	d	NOUN
gujaf-40	153	4	)	)	PUNCT
gujaf-40	153	5	mean	mean	ADJ
gujaf-40	153	6	std	std	X
gujaf-40	153	7	.	.	PUNCT
gujaf-40	153	8	deviati	deviati	NOUN
gujaf-40	153	9	on	on	ADP
gujaf-40	153	10	std	std	PROPN
gujaf-40	153	11	.	.	PUNCT
gujaf-40	153	12	error	error	NOUN
gujaf-40	153	13	mean	mean	VERB
gujaf-40	153	14	95	95	NUM
gujaf-40	153	15	%	%	NOUN
gujaf-40	153	16	confidence	confidence	NOUN
gujaf-40	153	17	interval	interval	NOUN
gujaf-40	153	18	of	of	ADP
gujaf-40	153	19	the	the	DET
gujaf-40	153	20	difference	difference	NOUN
gujaf-40	153	21	lower	low	ADJ
gujaf-40	153	22	upper	upper	ADJ
gujaf-40	153	23	pair	pair	NOUN
gujaf-40	153	24	1	1	NUM
gujaf-40	153	25	nsr	nsr	PROPN
gujaf-40	153	26	–	–	PUNCT
gujaf-40	153	27	msr	msr	NOUN
gujaf-40	153	28	.2421	.2421	PROPN
gujaf-40	153	29	5	5	NUM
gujaf-40	153	30	.62485	.62485	PROPN
gujaf-40	153	31	.08837	.08837	PROPN
gujaf-40	154	1	.06457	.06457	ADP
gujaf-40	154	2	.41973	.41973	NOUN
gujaf-40	155	1	2.74	2.74	NUM
gujaf-40	155	2	0	0	NUM
gujaf-40	155	3	49	49	NUM
gujaf-40	155	4	.009	.009	NUM
gujaf-40	155	5	source	source	NOUN
gujaf-40	155	6	:	:	PUNCT
gujaf-40	155	7	result	result	VERB
gujaf-40	155	8	output	output	NOUN
gujaf-40	155	9	from	from	ADP
gujaf-40	155	10	spss	spss	PROPN
gujaf-40	155	11	table	table	NOUN
gujaf-40	155	12	5	5	NUM
gujaf-40	155	13	shows	show	VERB
gujaf-40	155	14	a	a	DET
gujaf-40	155	15	positive	positive	ADJ
gujaf-40	155	16	difference	difference	NOUN
gujaf-40	155	17	in	in	ADP
gujaf-40	155	18	mean	mean	NOUN
gujaf-40	155	19	of	of	ADP
gujaf-40	155	20	sustainability	sustainability	NOUN
gujaf-40	155	21	reporting	reporting	NOUN
gujaf-40	155	22	in	in	ADP
gujaf-40	155	23	nigeria	nigeria	PROPN
gujaf-40	155	24	and	and	CCONJ
gujaf-40	155	25	mozambique	mozambique	PROPN
gujaf-40	155	26	which	which	PRON
gujaf-40	155	27	is	be	AUX
gujaf-40	155	28	statistically	statistically	ADV
gujaf-40	155	29	significant	significant	ADJ
gujaf-40	155	30	at	at	ADP
gujaf-40	155	31	one	one	NUM
gujaf-40	155	32	percent	percent	NOUN
gujaf-40	155	33	.	.	PUNCT
gujaf-40	156	1	based	base	VERB
gujaf-40	156	2	on	on	ADP
gujaf-40	156	3	the	the	DET
gujaf-40	156	4	finding	finding	NOUN
gujaf-40	156	5	in	in	ADP
gujaf-40	156	6	table	table	NOUN
gujaf-40	156	7	5	5	NUM
gujaf-40	156	8	,	,	PUNCT
gujaf-40	156	9	the	the	DET
gujaf-40	156	10	study	study	NOUN
gujaf-40	156	11	rejects	reject	VERB
gujaf-40	156	12	the	the	DET
gujaf-40	156	13	hypothesis	hypothesis	NOUN
gujaf-40	156	14	which	which	PRON
gujaf-40	156	15	states	state	VERB
gujaf-40	156	16	that	that	SCONJ
gujaf-40	156	17	sustainability	sustainability	NOUN
gujaf-40	156	18	reporting	report	VERB
gujaf-40	156	19	among	among	ADP
gujaf-40	156	20	oil	oil	NOUN
gujaf-40	156	21	and	and	CCONJ
gujaf-40	156	22	gas	gas	NOUN
gujaf-40	156	23	companies	company	NOUN
gujaf-40	156	24	in	in	ADP
gujaf-40	156	25	nigeria	nigeria	PROPN
gujaf-40	156	26	and	and	CCONJ
gujaf-40	156	27	mozambique	mozambique	PROPN
gujaf-40	156	28	do	do	AUX
gujaf-40	156	29	not	not	PART
gujaf-40	156	30	differ	differ	VERB
gujaf-40	156	31	gusau	gusau	ADJ
gujaf-40	156	32	journal	journal	NOUN
gujaf-40	156	33	of	of	ADP
gujaf-40	156	34	accounting	accounting	NOUN
gujaf-40	156	35	and	and	CCONJ
gujaf-40	156	36	finance	finance	NOUN
gujaf-40	156	37	,	,	PUNCT
gujaf-40	156	38	vol	vol	NOUN
gujaf-40	156	39	.	.	PUNCT
gujaf-40	157	1	i	i	PRON
gujaf-40	157	2	,	,	PUNCT
gujaf-40	157	3	issue	issue	NOUN
gujaf-40	157	4	2	2	NUM
gujaf-40	157	5	,	,	PUNCT
gujaf-40	157	6	october	october	PROPN
gujaf-40	157	7	,	,	PUNCT
gujaf-40	157	8	2020	2020	NUM
gujaf-40	157	9	12	12	NUM
gujaf-40	157	10	significantly	significantly	ADV
gujaf-40	157	11	.	.	PUNCT
gujaf-40	158	1	the	the	DET
gujaf-40	158	2	study	study	NOUN
gujaf-40	158	3	concludes	conclude	VERB
gujaf-40	158	4	that	that	SCONJ
gujaf-40	158	5	sustainability	sustainability	NOUN
gujaf-40	158	6	reporting	report	VERB
gujaf-40	158	7	among	among	ADP
gujaf-40	158	8	oil	oil	NOUN
gujaf-40	158	9	and	and	CCONJ
gujaf-40	158	10	gas	gas	NOUN
gujaf-40	158	11	companies	company	NOUN
gujaf-40	158	12	in	in	ADP
gujaf-40	158	13	nigeria	nigeria	PROPN
gujaf-40	158	14	and	and	CCONJ
gujaf-40	158	15	mozambique	mozambique	PROPN
gujaf-40	158	16	differ	differ	VERB
gujaf-40	158	17	significantly	significantly	ADV
gujaf-40	158	18	during	during	ADP
gujaf-40	158	19	the	the	DET
gujaf-40	158	20	study	study	NOUN
gujaf-40	158	21	period	period	NOUN
gujaf-40	158	22	.	.	PUNCT
gujaf-40	159	1	5.0	5.0	NUM
gujaf-40	159	2	conclusion	conclusion	NOUN
gujaf-40	159	3	and	and	CCONJ
gujaf-40	159	4	recommendations	recommendation	NOUN
gujaf-40	159	5	the	the	DET
gujaf-40	159	6	present	present	ADJ
gujaf-40	159	7	study	study	NOUN
gujaf-40	159	8	investigated	investigate	VERB
gujaf-40	159	9	how	how	SCONJ
gujaf-40	159	10	sustainability	sustainability	NOUN
gujaf-40	159	11	reporting	reporting	NOUN
gujaf-40	159	12	(	(	PUNCT
gujaf-40	159	13	proxy	proxy	NOUN
gujaf-40	159	14	by	by	ADP
gujaf-40	159	15	economic	economic	ADJ
gujaf-40	159	16	,	,	PUNCT
gujaf-40	159	17	environmental	environmental	ADJ
gujaf-40	159	18	and	and	CCONJ
gujaf-40	159	19	social	social	ADJ
gujaf-40	159	20	reporting	reporting	NOUN
gujaf-40	159	21	respectively	respectively	ADV
gujaf-40	159	22	)	)	PUNCT
gujaf-40	159	23	affects	affect	VERB
gujaf-40	159	24	financial	financial	ADJ
gujaf-40	159	25	performance	performance	NOUN
gujaf-40	159	26	(	(	PUNCT
gujaf-40	159	27	represented	represent	VERB
gujaf-40	159	28	by	by	ADP
gujaf-40	159	29	roa	roa	PROPN
gujaf-40	159	30	)	)	PUNCT
gujaf-40	159	31	of	of	ADP
gujaf-40	159	32	nigerian	nigerian	ADJ
gujaf-40	159	33	and	and	CCONJ
gujaf-40	159	34	mozambican	mozambican	ADJ
gujaf-40	159	35	oil	oil	NOUN
gujaf-40	159	36	and	and	CCONJ
gujaf-40	159	37	gas	gas	NOUN
gujaf-40	159	38	firms	firm	NOUN
gujaf-40	159	39	.	.	PUNCT
gujaf-40	160	1	based	base	VERB
gujaf-40	160	2	on	on	ADP
gujaf-40	160	3	findings	finding	NOUN
gujaf-40	160	4	from	from	ADP
gujaf-40	160	5	data	datum	NOUN
gujaf-40	160	6	analysis	analysis	NOUN
gujaf-40	160	7	,	,	PUNCT
gujaf-40	160	8	the	the	DET
gujaf-40	160	9	study	study	NOUN
gujaf-40	160	10	concludes	conclude	VERB
gujaf-40	160	11	that	that	SCONJ
gujaf-40	160	12	economic	economic	ADJ
gujaf-40	160	13	reporting	reporting	NOUN
gujaf-40	160	14	and	and	CCONJ
gujaf-40	160	15	environmental	environmental	ADJ
gujaf-40	160	16	reporting	reporting	NOUN
gujaf-40	160	17	affect	affect	VERB
gujaf-40	160	18	positively	positively	ADV
gujaf-40	160	19	and	and	CCONJ
gujaf-40	160	20	significantly	significantly	ADV
gujaf-40	160	21	financial	financial	ADJ
gujaf-40	160	22	performance	performance	NOUN
gujaf-40	160	23	of	of	ADP
gujaf-40	160	24	nigerian	nigerian	ADJ
gujaf-40	160	25	and	and	CCONJ
gujaf-40	160	26	mozambican	mozambican	ADJ
gujaf-40	160	27	oil	oil	NOUN
gujaf-40	160	28	and	and	CCONJ
gujaf-40	160	29	gas	gas	NOUN
gujaf-40	160	30	companies	company	NOUN
gujaf-40	160	31	.	.	PUNCT
gujaf-40	161	1	in	in	ADP
gujaf-40	161	2	contrast	contrast	NOUN
gujaf-40	161	3	,	,	PUNCT
gujaf-40	161	4	social	social	ADJ
gujaf-40	161	5	reporting	reporting	NOUN
gujaf-40	161	6	affects	affect	VERB
gujaf-40	161	7	negatively	negatively	ADV
gujaf-40	161	8	and	and	CCONJ
gujaf-40	161	9	insignificantly	insignificantly	ADV
gujaf-40	161	10	financial	financial	ADJ
gujaf-40	161	11	performance	performance	NOUN
gujaf-40	161	12	of	of	ADP
gujaf-40	161	13	nigerian	nigerian	ADJ
gujaf-40	161	14	and	and	CCONJ
gujaf-40	161	15	mozambican	mozambican	ADJ
gujaf-40	161	16	oil	oil	NOUN
gujaf-40	161	17	and	and	CCONJ
gujaf-40	161	18	gas	gas	NOUN
gujaf-40	161	19	firms	firm	NOUN
gujaf-40	161	20	during	during	ADP
gujaf-40	161	21	the	the	DET
gujaf-40	161	22	same	same	ADJ
gujaf-40	161	23	period	period	NOUN
gujaf-40	161	24	.	.	PUNCT
gujaf-40	162	1	in	in	ADP
gujaf-40	162	2	addition	addition	NOUN
gujaf-40	162	3	,	,	PUNCT
gujaf-40	162	4	the	the	DET
gujaf-40	162	5	study	study	NOUN
gujaf-40	162	6	found	find	VERB
gujaf-40	162	7	that	that	SCONJ
gujaf-40	162	8	sustainability	sustainability	NOUN
gujaf-40	162	9	reporting	reporting	NOUN
gujaf-40	162	10	of	of	ADP
gujaf-40	162	11	nigerian	nigerian	ADJ
gujaf-40	162	12	and	and	CCONJ
gujaf-40	162	13	mozambican	mozambican	ADJ
gujaf-40	162	14	oil	oil	NOUN
gujaf-40	162	15	and	and	CCONJ
gujaf-40	162	16	gas	gas	NOUN
gujaf-40	162	17	companies	company	NOUN
gujaf-40	162	18	differ	differ	VERB
gujaf-40	162	19	significantly	significantly	ADV
gujaf-40	162	20	during	during	ADP
gujaf-40	162	21	the	the	DET
gujaf-40	162	22	period	period	NOUN
gujaf-40	162	23	investigated	investigate	VERB
gujaf-40	162	24	.	.	PUNCT
gujaf-40	163	1	following	follow	VERB
gujaf-40	163	2	the	the	DET
gujaf-40	163	3	findings	finding	NOUN
gujaf-40	163	4	,	,	PUNCT
gujaf-40	163	5	we	we	PRON
gujaf-40	163	6	recommend	recommend	VERB
gujaf-40	163	7	that	that	SCONJ
gujaf-40	163	8	nigerian	nigerian	PROPN
gujaf-40	163	9	and	and	CCONJ
gujaf-40	163	10	mozambican	mozambican	ADJ
gujaf-40	163	11	oil	oil	NOUN
gujaf-40	163	12	and	and	CCONJ
gujaf-40	163	13	gas	gas	NOUN
gujaf-40	163	14	companies	company	NOUN
gujaf-40	163	15	should	should	AUX
gujaf-40	163	16	sustain	sustain	VERB
gujaf-40	163	17	and	and	CCONJ
gujaf-40	163	18	even	even	ADV
gujaf-40	163	19	increase	increase	VERB
gujaf-40	163	20	disclosure	disclosure	NOUN
gujaf-40	163	21	of	of	ADP
gujaf-40	163	22	economic	economic	ADJ
gujaf-40	163	23	and	and	CCONJ
gujaf-40	163	24	environmental	environmental	ADJ
gujaf-40	163	25	sustainability	sustainability	NOUN
gujaf-40	163	26	reporting	reporting	NOUN
gujaf-40	163	27	activities	activity	NOUN
gujaf-40	163	28	in	in	ADP
gujaf-40	163	29	their	their	PRON
gujaf-40	163	30	published	publish	VERB
gujaf-40	163	31	financial	financial	ADJ
gujaf-40	163	32	statements	statement	NOUN
gujaf-40	163	33	,	,	PUNCT
gujaf-40	163	34	as	as	SCONJ
gujaf-40	163	35	it	it	PRON
gujaf-40	163	36	has	have	VERB
gujaf-40	163	37	the	the	DET
gujaf-40	163	38	potential	potential	NOUN
gujaf-40	163	39	to	to	PART
gujaf-40	163	40	positively	positively	ADV
gujaf-40	163	41	influence	influence	VERB
gujaf-40	163	42	financial	financial	ADJ
gujaf-40	163	43	performance	performance	NOUN
gujaf-40	163	44	of	of	ADP
gujaf-40	163	45	firms	firm	NOUN
gujaf-40	163	46	even	even	ADV
gujaf-40	163	47	though	though	SCONJ
gujaf-40	163	48	it	it	PRON
gujaf-40	163	49	is	be	AUX
gujaf-40	163	50	not	not	PART
gujaf-40	163	51	mandatory	mandatory	ADJ
gujaf-40	163	52	.	.	PUNCT
gujaf-40	164	1	secondly	secondly	ADV
gujaf-40	164	2	,	,	PUNCT
gujaf-40	164	3	the	the	DET
gujaf-40	164	4	study	study	NOUN
gujaf-40	164	5	recommends	recommend	VERB
gujaf-40	164	6	an	an	DET
gujaf-40	164	7	international	international	ADJ
gujaf-40	164	8	reporting	reporting	NOUN
gujaf-40	164	9	standard	standard	NOUN
gujaf-40	164	10	to	to	PART
gujaf-40	164	11	guide	guide	VERB
gujaf-40	164	12	companies	company	NOUN
gujaf-40	164	13	globally	globally	ADV
gujaf-40	164	14	in	in	ADP
gujaf-40	164	15	reporting	report	VERB
gujaf-40	164	16	sustainability	sustainability	NOUN
gujaf-40	164	17	activities	activity	NOUN
gujaf-40	164	18	to	to	PART
gujaf-40	164	19	enhance	enhance	VERB
gujaf-40	164	20	meaningful	meaningful	ADJ
gujaf-40	164	21	comparison	comparison	NOUN
gujaf-40	164	22	among	among	ADP
gujaf-40	164	23	reporting	report	VERB
gujaf-40	164	24	companies	company	NOUN
gujaf-40	164	25	within	within	ADP
gujaf-40	164	26	the	the	DET
gujaf-40	164	27	same	same	ADJ
gujaf-40	164	28	jurisdiction	jurisdiction	NOUN
gujaf-40	164	29	and	and	CCONJ
gujaf-40	164	30	even	even	ADV
gujaf-40	164	31	internationally	internationally	ADV
gujaf-40	164	32	.	.	PUNCT
gujaf-40	165	1	references	reference	NOUN
gujaf-40	165	2	al	al	PROPN
gujaf-40	165	3	-	-	PUNCT
gujaf-40	165	4	dhaimesh	dhaimesh	PROPN
gujaf-40	165	5	,	,	PUNCT
gujaf-40	165	6	o.	o.	PROPN
gujaf-40	165	7	h.	h.	PROPN
gujaf-40	165	8	,	,	PUNCT
gujaf-40	165	9	and	and	CCONJ
gujaf-40	165	10	al	al	PROPN
gujaf-40	165	11	zobi	zobi	PROPN
gujaf-40	165	12	,	,	PUNCT
gujaf-40	165	13	m.	m.	PROPN
gujaf-40	165	14	k.	k.	PROPN
gujaf-40	165	15	(	(	PUNCT
gujaf-40	165	16	2019	2019	NUM
gujaf-40	165	17	)	)	PUNCT
gujaf-40	165	18	.	.	PUNCT
gujaf-40	166	1	the	the	DET
gujaf-40	166	2	effect	effect	NOUN
gujaf-40	166	3	of	of	ADP
gujaf-40	166	4	sustainability	sustainability	NOUN
gujaf-40	166	5	accounting	accounting	NOUN
gujaf-40	166	6	disclosures	disclosure	NOUN
gujaf-40	166	7	on	on	ADP
gujaf-40	166	8	financial	financial	ADJ
gujaf-40	166	9	performance	performance	NOUN
gujaf-40	166	10	:	:	PUNCT
gujaf-40	166	11	an	an	DET
gujaf-40	166	12	empirical	empirical	ADJ
gujaf-40	166	13	study	study	NOUN
gujaf-40	166	14	on	on	ADP
gujaf-40	166	15	the	the	DET
gujaf-40	166	16	jordanian	jordanian	ADJ
gujaf-40	166	17	banking	banking	NOUN
gujaf-40	166	18	sector	sector	NOUN
gujaf-40	166	19	.	.	PUNCT
gujaf-40	167	1	banks	bank	NOUN
gujaf-40	167	2	and	and	CCONJ
gujaf-40	167	3	bank	bank	NOUN
gujaf-40	167	4	systems	system	NOUN
gujaf-40	167	5	,	,	PUNCT
gujaf-40	167	6	14(2	14(2	NUM
gujaf-40	167	7	)	)	PUNCT
gujaf-40	167	8	,	,	PUNCT
gujaf-40	167	9	1	1	NUM
gujaf-40	167	10	-	-	SYM
gujaf-40	167	11	8	8	NUM
gujaf-40	167	12	.	.	PUNCT
gujaf-40	167	13	doi:10.21511	doi:10.21511	NOUN
gujaf-40	167	14	/	/	SYM
gujaf-40	167	15	bbs.14(2).2019.01	bbs.14(2).2019.01	NOUN
gujaf-40	167	16	.	.	PUNCT
gujaf-40	168	1	asuquo	asuquo	NOUN
gujaf-40	168	2	,	,	PUNCT
gujaf-40	168	3	a.	a.	NOUN
gujaf-40	168	4	i.	i.	PROPN
gujaf-40	168	5	,	,	PUNCT
gujaf-40	168	6	dada	dada	PROPN
gujaf-40	168	7	,	,	PUNCT
gujaf-40	168	8	e.	e.	PROPN
gujaf-40	168	9	t.	t.	PROPN
gujaf-40	168	10	,	,	PUNCT
gujaf-40	168	11	and	and	CCONJ
gujaf-40	168	12	onyeogaziri	onyeogaziri	PROPN
gujaf-40	168	13	,	,	PUNCT
gujaf-40	168	14	u.	u.	PROPN
gujaf-40	168	15	r.	r.	PROPN
gujaf-40	168	16	(	(	PUNCT
gujaf-40	168	17	2018	2018	NUM
gujaf-40	168	18	)	)	PUNCT
gujaf-40	168	19	.	.	PUNCT
gujaf-40	169	1	the	the	DET
gujaf-40	169	2	effect	effect	NOUN
gujaf-40	169	3	of	of	ADP
gujaf-40	169	4	sustainability	sustainability	NOUN
gujaf-40	169	5	reporting	report	VERB
gujaf-40	169	6	on	on	ADP
gujaf-40	169	7	corporate	corporate	ADJ
gujaf-40	169	8	performance	performance	NOUN
gujaf-40	169	9	of	of	ADP
gujaf-40	169	10	selected	select	VERB
gujaf-40	169	11	quoted	quote	VERB
gujaf-40	169	12	brewery	brewery	NOUN
gujaf-40	169	13	firms	firm	NOUN
gujaf-40	169	14	in	in	ADP
gujaf-40	169	15	nigeria	nigeria	PROPN
gujaf-40	169	16	.	.	PUNCT
gujaf-40	170	1	international	international	ADJ
gujaf-40	170	2	journal	journal	PROPN
gujaf-40	170	3	of	of	ADP
gujaf-40	170	4	business	business	PROPN
gujaf-40	170	5	&	&	CCONJ
gujaf-40	170	6	law	law	PROPN
gujaf-40	170	7	research	research	NOUN
gujaf-40	170	8	,	,	PUNCT
gujaf-40	170	9	6(3	6(3	NUM
gujaf-40	170	10	)	)	PUNCT
gujaf-40	170	11	,	,	PUNCT
gujaf-40	170	12	1	1	NUM
gujaf-40	170	13	-	-	SYM
gujaf-40	170	14	10	10	NUM
gujaf-40	170	15	.	.	PUNCT
gujaf-40	171	1	chiamogu	chiamogu	NOUN
gujaf-40	171	2	,	,	PUNCT
gujaf-40	171	3	a.	a.	PROPN
gujaf-40	171	4	&	&	CCONJ
gujaf-40	171	5	okoye	okoye	PROPN
gujaf-40	171	6	,	,	PUNCT
gujaf-40	171	7	j.	j.	PROPN
gujaf-40	171	8	n.	n.	PROPN
gujaf-40	171	9	(	(	PUNCT
gujaf-40	171	10	2020	2020	NUM
gujaf-40	171	11	)	)	PUNCT
gujaf-40	171	12	.	.	PUNCT
gujaf-40	172	1	environmental	environmental	ADJ
gujaf-40	172	2	cost	cost	NOUN
gujaf-40	172	3	and	and	CCONJ
gujaf-40	172	4	financial	financial	ADJ
gujaf-40	172	5	performance	performance	NOUN
gujaf-40	172	6	of	of	ADP
gujaf-40	172	7	oil	oil	NOUN
gujaf-40	172	8	and	and	CCONJ
gujaf-40	172	9	gas	gas	NOUN
gujaf-40	172	10	companies	company	NOUN
gujaf-40	172	11	in	in	ADP
gujaf-40	172	12	nigeria	nigeria	PROPN
gujaf-40	172	13	.	.	PUNCT
gujaf-40	173	1	international	international	ADJ
gujaf-40	173	2	journal	journal	PROPN
gujaf-40	173	3	of	of	ADP
gujaf-40	173	4	advanced	advanced	ADJ
gujaf-40	173	5	academic	academic	ADJ
gujaf-40	173	6	research	research	NOUN
gujaf-40	173	7	(	(	PUNCT
gujaf-40	173	8	social	social	ADJ
gujaf-40	173	9	and	and	CCONJ
gujaf-40	173	10	management	management	NOUN
gujaf-40	173	11	sciences	science	NOUN
gujaf-40	173	12	)	)	PUNCT
gujaf-40	173	13	,	,	PUNCT
gujaf-40	173	14	6(10	6(10	NUM
gujaf-40	173	15	)	)	PUNCT
gujaf-40	173	16	,	,	PUNCT
gujaf-40	173	17	1	1	NUM
gujaf-40	173	18	-	-	SYM
gujaf-40	173	19	24	24	NUM
gujaf-40	173	20	gusau	gusau	ADJ
gujaf-40	173	21	journal	journal	NOUN
gujaf-40	173	22	of	of	ADP
gujaf-40	173	23	accounting	accounting	NOUN
gujaf-40	173	24	and	and	CCONJ
gujaf-40	173	25	finance	finance	NOUN
gujaf-40	173	26	,	,	PUNCT
gujaf-40	173	27	vol	vol	NOUN
gujaf-40	173	28	.	.	PUNCT
gujaf-40	174	1	i	i	PRON
gujaf-40	174	2	,	,	PUNCT
gujaf-40	174	3	issue	issue	NOUN
gujaf-40	174	4	2	2	NUM
gujaf-40	174	5	,	,	PUNCT
gujaf-40	174	6	october	october	PROPN
gujaf-40	174	7	,	,	PUNCT
gujaf-40	174	8	2020	2020	NUM
gujaf-40	174	9	13	13	NUM
gujaf-40	174	10	ching	ching	PROPN
gujaf-40	174	11	,	,	PUNCT
gujaf-40	174	12	h.	h.	PROPN
gujaf-40	174	13	y.	y.	PROPN
gujaf-40	174	14	,	,	PUNCT
gujaf-40	174	15	gerab	gerab	NOUN
gujaf-40	174	16	,	,	PUNCT
gujaf-40	174	17	f.	f.	PROPN
gujaf-40	174	18	,	,	PUNCT
gujaf-40	174	19	and	and	CCONJ
gujaf-40	174	20	toste	toste	NOUN
gujaf-40	174	21	,	,	PUNCT
gujaf-40	174	22	t.	t.	PROPN
gujaf-40	174	23	h.	h.	PROPN
gujaf-40	174	24	(	(	PUNCT
gujaf-40	174	25	2017	2017	NUM
gujaf-40	174	26	)	)	PUNCT
gujaf-40	174	27	.	.	PUNCT
gujaf-40	175	1	the	the	DET
gujaf-40	175	2	quality	quality	NOUN
gujaf-40	175	3	of	of	ADP
gujaf-40	175	4	sustainability	sustainability	NOUN
gujaf-40	175	5	reports	report	NOUN
gujaf-40	175	6	and	and	CCONJ
gujaf-40	175	7	corporate	corporate	ADJ
gujaf-40	175	8	financial	financial	ADJ
gujaf-40	175	9	performance	performance	NOUN
gujaf-40	175	10	:	:	PUNCT
gujaf-40	175	11	evidence	evidence	NOUN
gujaf-40	175	12	from	from	ADP
gujaf-40	175	13	brazilian	brazilian	ADJ
gujaf-40	175	14	listed	list	VERB
gujaf-40	175	15	companies	company	NOUN
gujaf-40	175	16	.	.	PUNCT
gujaf-40	176	1	sage	sage	VERB
gujaf-40	176	2	open	open	ADJ
gujaf-40	176	3	,	,	PUNCT
gujaf-40	176	4	1	1	NUM
gujaf-40	176	5	-	-	SYM
gujaf-40	176	6	9	9	NUM
gujaf-40	176	7	.	.	PUNCT
gujaf-40	176	8	doi	doi	NOUN
gujaf-40	176	9	:	:	PUNCT
gujaf-40	176	10	10.1177/2158244017712027	10.1177/2158244017712027	NUM
gujaf-40	176	11	.	.	PUNCT
gujaf-40	177	1	deegan	deegan	PROPN
gujaf-40	177	2	,	,	PUNCT
gujaf-40	177	3	c.	c.	PROPN
gujaf-40	177	4	&	&	CCONJ
gujaf-40	177	5	jeffry	jeffry	PROPN
gujaf-40	177	6	,	,	PUNCT
gujaf-40	177	7	u	u	NOUN
gujaf-40	177	8	(	(	PUNCT
gujaf-40	177	9	2006	2006	NUM
gujaf-40	177	10	)	)	PUNCT
gujaf-40	177	11	.	.	PUNCT
gujaf-40	178	1	financial	financial	ADJ
gujaf-40	178	2	accounting	accounting	NOUN
gujaf-40	178	3	theory	theory	PROPN
gujaf-40	178	4	.	.	PUNCT
gujaf-40	179	1	berkshire	berkshire	PROPN
gujaf-40	179	2	sl6	sl6	PROPN
gujaf-40	179	3	2ql	2ql	NOUN
gujaf-40	179	4	,	,	PUNCT
gujaf-40	179	5	mcgraw	mcgraw	NOUN
gujaf-40	179	6	-	-	PUNCT
gujaf-40	179	7	hill	hill	NOUN
gujaf-40	179	8	education	education	NOUN
gujaf-40	179	9	.	.	PUNCT
gujaf-40	180	1	dowling	dowling	PROPN
gujaf-40	180	2	,	,	PUNCT
gujaf-40	180	3	j.	j.	PROPN
gujaf-40	180	4	&	&	CCONJ
gujaf-40	180	5	pfeffer	pfeffer	PROPN
gujaf-40	180	6	,	,	PUNCT
gujaf-40	180	7	j	j	PROPN
gujaf-40	180	8	(	(	PUNCT
gujaf-40	180	9	1975).organisational	1975).organisational	ADJ
gujaf-40	180	10	legitimacy	legitimacy	NOUN
gujaf-40	180	11	social	social	ADJ
gujaf-40	180	12	values	value	NOUN
gujaf-40	180	13	and	and	CCONJ
gujaf-40	180	14	organizational	organizational	ADJ
gujaf-40	180	15	behavior	behavior	NOUN
gujaf-40	180	16	.	.	PUNCT
gujaf-40	181	1	pacific	pacific	ADJ
gujaf-40	181	2	sociological	sociological	ADJ
gujaf-40	181	3	review	review	PROPN
gujaf-40	181	4	,	,	PUNCT
gujaf-40	181	5	18(1	18(1	NUM
gujaf-40	181	6	)	)	PUNCT
gujaf-40	181	7	,	,	PUNCT
gujaf-40	181	8	122	122	NUM
gujaf-40	181	9	-	-	SYM
gujaf-40	181	10	136	136	NUM
gujaf-40	181	11	.	.	PUNCT
gujaf-40	182	1	erhinyoja	erhinyoja	PROPN
gujaf-40	182	2	,	,	PUNCT
gujaf-40	182	3	e.	e.	PROPN
gujaf-40	182	4	f.	f.	PROPN
gujaf-40	182	5	,	,	PUNCT
gujaf-40	182	6	and	and	CCONJ
gujaf-40	182	7	marcella	marcella	PROPN
gujaf-40	182	8	,	,	PUNCT
gujaf-40	182	9	e.c	e.c	PROPN
gujaf-40	182	10	.	.	PROPN
gujaf-40	182	11	(	(	PUNCT
gujaf-40	182	12	2020	2020	NUM
gujaf-40	182	13	)	)	PUNCT
gujaf-40	182	14	.	.	PUNCT
gujaf-40	183	1	corporate	corporate	ADJ
gujaf-40	183	2	social	social	ADJ
gujaf-40	183	3	sustainability	sustainability	NOUN
gujaf-40	183	4	reporting	reporting	NOUN
gujaf-40	183	5	and	and	CCONJ
gujaf-40	183	6	financial	financial	ADJ
gujaf-40	183	7	performance	performance	NOUN
gujaf-40	183	8	of	of	ADP
gujaf-40	183	9	oil	oil	NOUN
gujaf-40	183	10	and	and	CCONJ
gujaf-40	183	11	gas	gas	NOUN
gujaf-40	183	12	industry	industry	NOUN
gujaf-40	183	13	in	in	ADP
gujaf-40	183	14	nigeria	nigeria	PROPN
gujaf-40	183	15	.	.	PUNCT
gujaf-40	184	1	international	international	ADJ
gujaf-40	184	2	journal	journal	PROPN
gujaf-40	184	3	of	of	ADP
gujaf-40	184	4	accounting	accounting	NOUN
gujaf-40	184	5	,	,	PUNCT
gujaf-40	184	6	finance	finance	NOUN
gujaf-40	184	7	and	and	CCONJ
gujaf-40	184	8	risk	risk	NOUN
gujaf-40	184	9	management	management	NOUN
gujaf-40	184	10	,	,	PUNCT
gujaf-40	184	11	4(2	4(2	NUM
gujaf-40	184	12	)	)	PUNCT
gujaf-40	184	13	,	,	PUNCT
gujaf-40	184	14	44	44	NUM
gujaf-40	184	15	-	-	SYM
gujaf-40	184	16	60	60	NUM
gujaf-40	184	17	.	.	PUNCT
gujaf-40	185	1	doi	doi	NOUN
gujaf-40	185	2	:	:	PUNCT
gujaf-40	185	3	10.11648	10.11648	NUM
gujaf-40	185	4	/	/	SYM
gujaf-40	185	5	j.ijafrm.20190402.12	j.ijafrm.20190402.12	NUM
gujaf-40	185	6	etale	etale	NOUN
gujaf-40	185	7	,	,	PUNCT
gujaf-40	185	8	l.	l.	PROPN
gujaf-40	185	9	m.	m.	PROPN
gujaf-40	185	10	and	and	CCONJ
gujaf-40	185	11	otuya	otuya	PROPN
gujaf-40	185	12	,	,	PUNCT
gujaf-40	185	13	s.	s.	PROPN
gujaf-40	185	14	(	(	PUNCT
gujaf-40	185	15	2020	2020	NUM
gujaf-40	185	16	)	)	PUNCT
gujaf-40	185	17	.	.	PUNCT
gujaf-40	186	1	environmental	environmental	ADJ
gujaf-40	186	2	responsibility	responsibility	NOUN
gujaf-40	186	3	reporting	reporting	NOUN
gujaf-40	186	4	and	and	CCONJ
gujaf-40	186	5	financial	financial	ADJ
gujaf-40	186	6	performance	performance	NOUN
gujaf-40	186	7	of	of	ADP
gujaf-40	186	8	quoted	quote	VERB
gujaf-40	186	9	oil	oil	NOUN
gujaf-40	186	10	and	and	CCONJ
gujaf-40	186	11	gas	gas	NOUN
gujaf-40	186	12	companies	company	NOUN
gujaf-40	186	13	in	in	ADP
gujaf-40	186	14	nigeria	nigeria	PROPN
gujaf-40	186	15	.	.	PUNCT
gujaf-40	187	1	european	european	PROPN
gujaf-40	187	2	journal	journal	PROPN
gujaf-40	187	3	of	of	ADP
gujaf-40	187	4	business	business	NOUN
gujaf-40	187	5	and	and	CCONJ
gujaf-40	187	6	innovation	innovation	NOUN
gujaf-40	187	7	research	research	NOUN
gujaf-40	187	8	,	,	PUNCT
gujaf-40	187	9	6(6	6(6	ADJ
gujaf-40	187	10	)	)	PUNCT
gujaf-40	187	11	,	,	PUNCT
gujaf-40	187	12	23	23	NUM
gujaf-40	187	13	-	-	SYM
gujaf-40	187	14	34	34	NUM
gujaf-40	187	15	garg	garg	NOUN
gujaf-40	187	16	,	,	PUNCT
gujaf-40	187	17	p.	p.	NOUN
gujaf-40	187	18	(	(	PUNCT
gujaf-40	187	19	2015	2015	NUM
gujaf-40	187	20	)	)	PUNCT
gujaf-40	187	21	.	.	PUNCT
gujaf-40	188	1	impact	impact	NOUN
gujaf-40	188	2	of	of	ADP
gujaf-40	188	3	sustainability	sustainability	NOUN
gujaf-40	188	4	reporting	report	VERB
gujaf-40	188	5	on	on	ADP
gujaf-40	188	6	firm	firm	ADJ
gujaf-40	188	7	performance	performance	NOUN
gujaf-40	188	8	of	of	ADP
gujaf-40	188	9	companies	company	NOUN
gujaf-40	188	10	in	in	ADP
gujaf-40	188	11	india	india	PROPN
gujaf-40	188	12	.	.	PUNCT
gujaf-40	189	1	international	international	ADJ
gujaf-40	189	2	journal	journal	PROPN
gujaf-40	189	3	of	of	ADP
gujaf-40	189	4	marketing	marketing	NOUN
gujaf-40	189	5	and	and	CCONJ
gujaf-40	189	6	business	business	NOUN
gujaf-40	189	7	communication	communication	NOUN
gujaf-40	189	8	,	,	PUNCT
gujaf-40	189	9	4(3	4(3	NUM
gujaf-40	189	10	)	)	PUNCT
gujaf-40	189	11	,	,	PUNCT
gujaf-40	189	12	3945	3945	NUM
gujaf-40	189	13	.	.	PUNCT
gujaf-40	190	1	gri	gri	PROPN
gujaf-40	190	2	(	(	PUNCT
gujaf-40	190	3	2011	2011	NUM
gujaf-40	190	4	)	)	PUNCT
gujaf-40	190	5	.	.	PUNCT
gujaf-40	191	1	sustainability	sustainability	NOUN
gujaf-40	191	2	reporting	report	VERB
gujaf-40	191	3	guidelines	guideline	NOUN
gujaf-40	191	4	:	:	PUNCT
gujaf-40	191	5	g3.1	g3.1	PROPN
gujaf-40	191	6	version	version	NOUN
gujaf-40	191	7	,	,	PUNCT
gujaf-40	191	8	retrieved	retrieve	VERB
gujaf-40	191	9	from	from	ADP
gujaf-40	191	10	http://globalreporting.org	http://globalreporting.org	PROPN
gujaf-40	191	11	on	on	ADP
gujaf-40	191	12	17th	17th	ADJ
gujaf-40	191	13	december	december	PROPN
gujaf-40	191	14	,	,	PUNCT
gujaf-40	191	15	2018	2018	NUM
gujaf-40	191	16	.	.	PUNCT
gujaf-40	192	1	guthrie	guthrie	PROPN
gujaf-40	192	2	,	,	PUNCT
gujaf-40	192	3	j.	j.	PROPN
gujaf-40	192	4	&	&	CCONJ
gujaf-40	192	5	parker	parker	PROPN
gujaf-40	192	6	,	,	PUNCT
gujaf-40	192	7	l.	l.	PROPN
gujaf-40	192	8	d.	d.	PROPN
gujaf-40	192	9	(	(	PUNCT
gujaf-40	192	10	1989	1989	NUM
gujaf-40	192	11	)	)	PUNCT
gujaf-40	192	12	.	.	PUNCT
gujaf-40	193	1	corporate	corporate	ADJ
gujaf-40	193	2	social	social	ADJ
gujaf-40	193	3	reporting	reporting	NOUN
gujaf-40	193	4	:	:	PUNCT
gujaf-40	193	5	a	a	DET
gujaf-40	193	6	rebuttal	rebuttal	NOUN
gujaf-40	193	7	of	of	ADP
gujaf-40	193	8	legitimacy	legitimacy	NOUN
gujaf-40	193	9	theory	theory	NOUN
gujaf-40	193	10	.	.	PUNCT
gujaf-40	194	1	accounting	accounting	NOUN
gujaf-40	194	2	and	and	CCONJ
gujaf-40	194	3	business	business	NOUN
gujaf-40	194	4	research	research	NOUN
gujaf-40	194	5	,	,	PUNCT
gujaf-40	194	6	9	9	NUM
gujaf-40	194	7	,	,	PUNCT
gujaf-40	194	8	343	343	NUM
gujaf-40	194	9	-	-	SYM
gujaf-40	194	10	352	352	NUM
gujaf-40	194	11	.	.	PUNCT
gujaf-40	195	1	hooghiemstra	hooghiemstra	PROPN
gujaf-40	195	2	,	,	PUNCT
gujaf-40	195	3	r.	r.	PROPN
gujaf-40	195	4	(	(	PUNCT
gujaf-40	195	5	2000	2000	NUM
gujaf-40	195	6	)	)	PUNCT
gujaf-40	195	7	.	.	PUNCT
gujaf-40	196	1	corporate	corporate	ADJ
gujaf-40	196	2	communication	communication	NOUN
gujaf-40	196	3	and	and	CCONJ
gujaf-40	196	4	impression	impression	NOUN
gujaf-40	196	5	management	management	NOUN
gujaf-40	196	6	–	–	PUNCT
gujaf-40	196	7	new	new	ADJ
gujaf-40	196	8	perspectives	perspective	NOUN
gujaf-40	196	9	why	why	SCONJ
gujaf-40	196	10	companies	company	NOUN
gujaf-40	196	11	engage	engage	VERB
gujaf-40	196	12	in	in	ADP
gujaf-40	196	13	corporate	corporate	ADJ
gujaf-40	196	14	social	social	ADJ
gujaf-40	196	15	reporting.journal	reporting.journal	ADJ
gujaf-40	196	16	of	of	ADP
gujaf-40	196	17	business	business	NOUN
gujaf-40	196	18	ethics	ethic	NOUN
gujaf-40	196	19	,	,	PUNCT
gujaf-40	196	20	27	27	NUM
gujaf-40	196	21	(	(	PUNCT
gujaf-40	196	22	1/2	1/2	NUM
gujaf-40	196	23	)	)	PUNCT
gujaf-40	196	24	,	,	PUNCT
gujaf-40	196	25	55	55	NUM
gujaf-40	196	26	-	-	SYM
gujaf-40	196	27	68	68	NUM
gujaf-40	196	28	.	.	PUNCT
gujaf-40	197	1	kasbun	kasbun	PROPN
gujaf-40	197	2	,	,	PUNCT
gujaf-40	197	3	n.	n.	PROPN
gujaf-40	197	4	f.	f.	PROPN
gujaf-40	197	5	,	,	PUNCT
gujaf-40	197	6	teh	teh	PROPN
gujaf-40	197	7	,	,	PUNCT
gujaf-40	197	8	b.	b.	PROPN
gujaf-40	197	9	h.	h.	PROPN
gujaf-40	197	10	,	,	PUNCT
gujaf-40	197	11	and	and	CCONJ
gujaf-40	197	12	ong	ong	INTJ
gujaf-40	197	13	,	,	PUNCT
gujaf-40	197	14	t.	t.	PROPN
gujaf-40	197	15	s.	s.	PROPN
gujaf-40	197	16	(	(	PUNCT
gujaf-40	197	17	2016	2016	NUM
gujaf-40	197	18	)	)	PUNCT
gujaf-40	197	19	.	.	PUNCT
gujaf-40	198	1	sustainability	sustainability	NOUN
gujaf-40	198	2	reporting	reporting	NOUN
gujaf-40	198	3	and	and	CCONJ
gujaf-40	198	4	financial	financial	ADJ
gujaf-40	198	5	performance	performance	NOUN
gujaf-40	198	6	of	of	ADP
gujaf-40	198	7	malaysian	malaysian	ADJ
gujaf-40	198	8	public	public	ADJ
gujaf-40	198	9	listed	list	VERB
gujaf-40	198	10	companies	company	NOUN
gujaf-40	198	11	.	.	PUNCT
gujaf-40	199	1	institutions	institution	NOUN
gujaf-40	199	2	and	and	CCONJ
gujaf-40	199	3	economies	economy	NOUN
gujaf-40	199	4	,	,	PUNCT
gujaf-40	199	5	8(4	8(4	NUM
gujaf-40	199	6	)	)	PUNCT
gujaf-40	199	7	,	,	PUNCT
gujaf-40	199	8	78	78	NUM
gujaf-40	199	9	-	-	SYM
gujaf-40	199	10	93	93	NUM
gujaf-40	199	11	.	.	PUNCT
gujaf-40	200	1	maletic	maletic	ADJ
gujaf-40	200	2	,	,	PUNCT
gujaf-40	200	3	m.	m.	NOUN
gujaf-40	200	4	,	,	PUNCT
gujaf-40	200	5	maletic	maletic	ADJ
gujaf-40	200	6	,	,	PUNCT
gujaf-40	200	7	d.	d.	PROPN
gujaf-40	200	8	,	,	PUNCT
gujaf-40	200	9	dahlgaard	dahlgaard	PROPN
gujaf-40	200	10	,	,	PUNCT
gujaf-40	200	11	j.	j.	PROPN
gujaf-40	200	12	j.	j.	PROPN
gujaf-40	200	13	,	,	PUNCT
gujaf-40	200	14	dahlgaard	dahlgaard	ADJ
gujaf-40	200	15	-	-	PUNCT
gujaf-40	200	16	park	park	NOUN
gujaf-40	200	17	,	,	PUNCT
gujaf-40	200	18	s.	s.	PROPN
gujaf-40	200	19	m.	m.	PROPN
gujaf-40	200	20	,	,	PUNCT
gujaf-40	200	21	and	and	CCONJ
gujaf-40	200	22	gomiscek	gomiscek	PROPN
gujaf-40	200	23	,	,	PUNCT
gujaf-40	200	24	b.	b.	PROPN
gujaf-40	200	25	(	(	PUNCT
gujaf-40	200	26	2016	2016	NUM
gujaf-40	200	27	)	)	PUNCT
gujaf-40	200	28	.	.	PUNCT
gujaf-40	201	1	effect	effect	NOUN
gujaf-40	201	2	of	of	ADP
gujaf-40	201	3	sustainability	sustainability	NOUN
gujaf-40	201	4	-	-	PUNCT
gujaf-40	201	5	oriented	orient	VERB
gujaf-40	201	6	innovation	innovation	NOUN
gujaf-40	201	7	practices	practice	NOUN
gujaf-40	201	8	on	on	ADP
gujaf-40	201	9	the	the	DET
gujaf-40	201	10	overall	overall	ADJ
gujaf-40	201	11	organisational	organisational	ADJ
gujaf-40	201	12	performance	performance	NOUN
gujaf-40	201	13	:	:	PUNCT
gujaf-40	201	14	an	an	DET
gujaf-40	201	15	empirical	empirical	ADJ
gujaf-40	201	16	examination	examination	NOUN
gujaf-40	201	17	.	.	PUNCT
gujaf-40	202	1	total	total	ADJ
gujaf-40	202	2	quality	quality	NOUN
gujaf-40	202	3	management	management	NOUN
gujaf-40	202	4	,	,	PUNCT
gujaf-40	202	5	27(10	27(10	NOUN
gujaf-40	202	6	)	)	PUNCT
gujaf-40	202	7	,	,	PUNCT
gujaf-40	202	8	11711190	11711190	NUM
gujaf-40	202	9	.	.	PUNCT
gujaf-40	203	1	http://dx.doi.org/10.1080/14783363.2015.1064767	http://dx.doi.org/10.1080/14783363.2015.1064767	X
gujaf-40	203	2	.	.	PUNCT
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gujaf-40	204	3	http://dx.doi.org/10.1080/14783363.2015.1064767	http://dx.doi.org/10.1080/14783363.2015.1064767	PROPN
gujaf-40	204	4	gusau	gusau	PROPN
gujaf-40	204	5	journal	journal	NOUN
gujaf-40	204	6	of	of	ADP
gujaf-40	204	7	accounting	accounting	NOUN
gujaf-40	204	8	and	and	CCONJ
gujaf-40	204	9	finance	finance	NOUN
gujaf-40	204	10	,	,	PUNCT
gujaf-40	204	11	vol	vol	NOUN
gujaf-40	204	12	.	.	PUNCT
gujaf-40	205	1	i	i	PRON
gujaf-40	205	2	,	,	PUNCT
gujaf-40	205	3	issue	issue	NOUN
gujaf-40	205	4	2	2	NUM
gujaf-40	205	5	,	,	PUNCT
gujaf-40	205	6	october	october	PROPN
gujaf-40	205	7	,	,	PUNCT
gujaf-40	205	8	2020	2020	NUM
gujaf-40	205	9	14	14	NUM
gujaf-40	205	10	motwani	motwani	NOUN
gujaf-40	205	11	,	,	PUNCT
gujaf-40	205	12	s.	s.	PROPN
gujaf-40	205	13	s.	s.	PROPN
gujaf-40	205	14	,	,	PUNCT
gujaf-40	205	15	and	and	CCONJ
gujaf-40	205	16	pandya	pandya	PROPN
gujaf-40	205	17	,	,	PUNCT
gujaf-40	205	18	h.	h.	PROPN
gujaf-40	205	19	b.	b.	PROPN
gujaf-40	205	20	(	(	PUNCT
gujaf-40	205	21	2016	2016	NUM
gujaf-40	205	22	)	)	PUNCT
gujaf-40	205	23	.	.	PUNCT
gujaf-40	206	1	evaluating	evaluate	VERB
gujaf-40	206	2	the	the	DET
gujaf-40	206	3	impact	impact	NOUN
gujaf-40	206	4	of	of	ADP
gujaf-40	206	5	sustainability	sustainability	NOUN
gujaf-40	206	6	reporting	report	VERB
gujaf-40	206	7	on	on	ADP
gujaf-40	206	8	financial	financial	ADJ
gujaf-40	206	9	performance	performance	NOUN
gujaf-40	206	10	of	of	ADP
gujaf-40	206	11	selected	select	VERB
gujaf-40	206	12	indian	indian	ADJ
gujaf-40	206	13	companies	company	NOUN
gujaf-40	206	14	.	.	PUNCT
gujaf-40	207	1	international	international	ADJ
gujaf-40	207	2	journal	journal	PROPN
gujaf-40	207	3	of	of	ADP
gujaf-40	207	4	research	research	NOUN
gujaf-40	207	5	in	in	ADP
gujaf-40	207	6	it	it	PRON
gujaf-40	207	7	and	and	CCONJ
gujaf-40	207	8	management	management	NOUN
gujaf-40	207	9	,	,	PUNCT
gujaf-40	207	10	5(2	5(2	NUM
gujaf-40	207	11	)	)	PUNCT
gujaf-40	207	12	,	,	PUNCT
gujaf-40	207	13	1420	1420	NUM
gujaf-40	207	14	.	.	PUNCT
gujaf-40	208	1	nasiru	nasiru	PROPN
gujaf-40	208	2	,	,	PUNCT
gujaf-40	208	3	a.	a.	PROPN
gujaf-40	208	4	k.	k.	PROPN
gujaf-40	208	5	,	,	PUNCT
gujaf-40	208	6	abdulrahman	abdulrahman	PROPN
gujaf-40	208	7	,	,	PUNCT
gujaf-40	208	8	b.	b.	PROPN
gujaf-40	208	9	s.	s.	PROPN
gujaf-40	208	10	,	,	PUNCT
gujaf-40	208	11	babangida	babangida	NOUN
gujaf-40	208	12	,	,	PUNCT
gujaf-40	208	13	m.	m.	NOUN
gujaf-40	208	14	a.	a.	NOUN
gujaf-40	208	15	and	and	CCONJ
gujaf-40	208	16	abubakar	abubakar	PROPN
gujaf-40	208	17	,	,	PUNCT
gujaf-40	208	18	s.	s.	PROPN
gujaf-40	208	19	y.	y.	PROPN
gujaf-40	208	20	(	(	PUNCT
gujaf-40	208	21	2020	2020	NUM
gujaf-40	208	22	)	)	PUNCT
gujaf-40	208	23	.	.	PUNCT
gujaf-40	209	1	assessment	assessment	NOUN
gujaf-40	209	2	of	of	ADP
gujaf-40	209	3	the	the	DET
gujaf-40	209	4	relationship	relationship	NOUN
gujaf-40	209	5	between	between	ADP
gujaf-40	209	6	sustainability	sustainability	NOUN
gujaf-40	209	7	activities	activity	NOUN
gujaf-40	209	8	and	and	CCONJ
gujaf-40	209	9	financial	financial	ADJ
gujaf-40	209	10	performance	performance	NOUN
gujaf-40	209	11	of	of	ADP
gujaf-40	209	12	oil	oil	NOUN
gujaf-40	209	13	and	and	CCONJ
gujaf-40	209	14	gas	gas	NOUN
gujaf-40	209	15	companies	company	NOUN
gujaf-40	209	16	in	in	ADP
gujaf-40	209	17	nigeria	nigeria	PROPN
gujaf-40	209	18	.	.	PUNCT
gujaf-40	210	1	iosr	iosr	PROPN
gujaf-40	210	2	journal	journal	PROPN
gujaf-40	210	3	of	of	ADP
gujaf-40	210	4	business	business	NOUN
gujaf-40	210	5	and	and	CCONJ
gujaf-40	210	6	management	management	NOUN
gujaf-40	210	7	,	,	PUNCT
gujaf-40	210	8	22(1	22(1	NUM
gujaf-40	210	9	)	)	PUNCT
gujaf-40	210	10	,	,	PUNCT
gujaf-40	210	11	01	01	NUM
gujaf-40	210	12	-	-	SYM
gujaf-40	210	13	08	08	NUM
gujaf-40	210	14	nugroho	nugroho	NOUN
gujaf-40	210	15	,	,	PUNCT
gujaf-40	210	16	p.	p.	PROPN
gujaf-40	210	17	i.	i.	PROPN
gujaf-40	210	18	&	&	CCONJ
gujaf-40	210	19	arjowo	arjowo	PROPN
gujaf-40	210	20	,	,	PUNCT
gujaf-40	210	21	i.	i.	PROPN
gujaf-40	210	22	s.	s.	PROPN
gujaf-40	210	23	(	(	PUNCT
gujaf-40	210	24	2014	2014	NUM
gujaf-40	210	25	)	)	PUNCT
gujaf-40	210	26	.	.	PUNCT
gujaf-40	211	1	the	the	DET
gujaf-40	211	2	effects	effect	NOUN
gujaf-40	211	3	of	of	ADP
gujaf-40	211	4	sustainability	sustainability	NOUN
gujaf-40	211	5	report	report	NOUN
gujaf-40	211	6	disclosure	disclosure	NOUN
gujaf-40	211	7	towards	towards	ADP
gujaf-40	211	8	financial	financial	ADJ
gujaf-40	211	9	performance	performance	NOUN
gujaf-40	211	10	.	.	PUNCT
gujaf-40	212	1	international	international	ADJ
gujaf-40	212	2	journal	journal	PROPN
gujaf-40	212	3	of	of	ADP
gujaf-40	212	4	business	business	NOUN
gujaf-40	212	5	and	and	CCONJ
gujaf-40	212	6	management	management	NOUN
gujaf-40	212	7	studies	study	NOUN
gujaf-40	212	8	.	.	PUNCT
gujaf-40	213	1	3(3	3(3	NUM
gujaf-40	213	2	)	)	PUNCT
gujaf-40	213	3	,	,	PUNCT
gujaf-40	213	4	225	225	NUM
gujaf-40	213	5	-	-	SYM
gujaf-40	213	6	239	239	NUM
gujaf-40	213	7	.	.	PUNCT
gujaf-40	213	8	omesi	omesi	NOUN
gujaf-40	213	9	,	,	PUNCT
gujaf-40	213	10	i.	i.	PROPN
gujaf-40	213	11	&	&	CCONJ
gujaf-40	213	12	berembo	berembo	PROPN
gujaf-40	213	13	,	,	PUNCT
gujaf-40	213	14	a.	a.	NOUN
gujaf-40	213	15	p.	p.	NOUN
gujaf-40	213	16	(	(	PUNCT
gujaf-40	213	17	2020).social	2020).social	NUM
gujaf-40	213	18	accounting	accounting	NOUN
gujaf-40	213	19	and	and	CCONJ
gujaf-40	213	20	financial	financial	ADJ
gujaf-40	213	21	performance	performance	NOUN
gujaf-40	213	22	of	of	ADP
gujaf-40	213	23	oil	oil	NOUN
gujaf-40	213	24	and	and	CCONJ
gujaf-40	213	25	gas	gas	NOUN
gujaf-40	213	26	companies	company	NOUN
gujaf-40	213	27	in	in	ADP
gujaf-40	213	28	nigeria	nigeria	PROPN
gujaf-40	213	29	(	(	PUNCT
gujaf-40	213	30	2012	2012	NUM
gujaf-40	213	31	-	-	SYM
gujaf-40	213	32	2017	2017	NUM
gujaf-40	213	33	)	)	PUNCT
gujaf-40	213	34	.	.	PUNCT
gujaf-40	214	1	european	european	PROPN
gujaf-40	214	2	journal	journal	PROPN
gujaf-40	214	3	of	of	ADP
gujaf-40	214	4	business	business	NOUN
gujaf-40	214	5	,	,	PUNCT
gujaf-40	214	6	economics	economic	NOUN
gujaf-40	214	7	and	and	CCONJ
gujaf-40	214	8	accountancy	accountancy	NOUN
gujaf-40	214	9	,	,	PUNCT
gujaf-40	214	10	8(1	8(1	NOUN
gujaf-40	214	11	)	)	PUNCT
gujaf-40	214	12	,	,	PUNCT
gujaf-40	214	13	29	29	NUM
gujaf-40	214	14	-	-	SYM
gujaf-40	214	15	41	41	NUM
gujaf-40	214	16	sahaay	sahaay	NOUN
gujaf-40	214	17	,	,	PUNCT
gujaf-40	214	18	c.j	c.j	PROPN
gujaf-40	214	19	.	.	PROPN
gujaf-40	214	20	(	(	PUNCT
gujaf-40	214	21	2004	2004	NUM
gujaf-40	214	22	)	)	PUNCT
gujaf-40	214	23	,	,	PUNCT
gujaf-40	214	24	sustainability	sustainability	NOUN
gujaf-40	214	25	reporting	reporting	NOUN
gujaf-40	214	26	and	and	CCONJ
gujaf-40	214	27	assurance	assurance	NOUN
gujaf-40	214	28	:	:	PUNCT
gujaf-40	214	29	a	a	DET
gujaf-40	214	30	historical	historical	ADJ
gujaf-40	214	31	analysis	analysis	NOUN
gujaf-40	214	32	on	on	ADP
gujaf-40	214	33	a	a	DET
gujaf-40	214	34	worldwide	worldwide	ADJ
gujaf-40	214	35	phenomenon	phenomenon	NOUN
gujaf-40	214	36	.	.	PUNCT
gujaf-40	215	1	journal	journal	NOUN
gujaf-40	215	2	of	of	ADP
gujaf-40	215	3	business	business	NOUN
gujaf-40	215	4	ethics	ethic	NOUN
gujaf-40	215	5	,	,	PUNCT
gujaf-40	215	6	120	120	NUM
gujaf-40	215	7	,	,	PUNCT
gujaf-40	215	8	1	1	NUM
gujaf-40	215	9	-	-	SYM
gujaf-40	215	10	11	11	NUM
gujaf-40	215	11	.	.	PUNCT
gujaf-40	216	1	http://dx.doi.org/10.1007/s105510131637-y	http://dx.doi.org/10.1007/s105510131637-y	PROPN
gujaf-40	216	2	shocker	shocker	PROPN
gujaf-40	216	3	,	,	PUNCT
gujaf-40	216	4	a.	a.	PROPN
gujaf-40	216	5	&	&	CCONJ
gujaf-40	216	6	sethi	sethi	PROPN
gujaf-40	216	7	,	,	PUNCT
gujaf-40	216	8	s	s	PART
gujaf-40	216	9	(	(	PUNCT
gujaf-40	216	10	1974).an	1974).an	ADJ
gujaf-40	216	11	approach	approach	NOUN
gujaf-40	216	12	to	to	ADP
gujaf-40	216	13	incorporating	incorporate	VERB
gujaf-40	216	14	social	social	ADJ
gujaf-40	216	15	preferences	preference	NOUN
gujaf-40	216	16	in	in	ADP
gujaf-40	216	17	developing	develop	VERB
gujaf-40	216	18	corporate	corporate	ADJ
gujaf-40	216	19	action	action	NOUN
gujaf-40	216	20	strategies	strategy	NOUN
gujaf-40	216	21	.	.	PUNCT
gujaf-40	217	1	california	california	PROPN
gujaf-40	217	2	melville	melville	PROPN
gujaf-40	217	3	.	.	PUNCT
gujaf-40	218	1	syder	syder	PROPN
gujaf-40	218	2	,	,	PUNCT
gujaf-40	218	3	i.	i.	PROPN
gujaf-40	218	4	d.	d.	PROPN
gujaf-40	218	5	,ogbonna	,ogbonna	PUNCT
gujaf-40	218	6	,	,	PUNCT
gujaf-40	218	7	g.	g.	PROPN
gujaf-40	218	8	n.	n.	PROPN
gujaf-40	218	9	and	and	CCONJ
gujaf-40	218	10	akani	akani	PROPN
gujaf-40	218	11	,	,	PUNCT
gujaf-40	218	12	f.	f.	PROPN
gujaf-40	218	13	n.	n.	PROPN
gujaf-40	218	14	(	(	PUNCT
gujaf-40	218	15	2020	2020	NUM
gujaf-40	218	16	)	)	PUNCT
gujaf-40	218	17	.	.	PUNCT
gujaf-40	219	1	the	the	DET
gujaf-40	219	2	effect	effect	NOUN
gujaf-40	219	3	of	of	ADP
gujaf-40	219	4	sustainability	sustainability	NOUN
gujaf-40	219	5	accounting	accounting	NOUN
gujaf-40	219	6	report	report	NOUN
gujaf-40	219	7	on	on	ADP
gujaf-40	219	8	shareholder	shareholder	NOUN
gujaf-40	219	9	value	value	NOUN
gujaf-40	219	10	of	of	ADP
gujaf-40	219	11	quoted	quote	VERB
gujaf-40	219	12	oil	oil	NOUN
gujaf-40	219	13	and	and	CCONJ
gujaf-40	219	14	gas	gas	NOUN
gujaf-40	219	15	companies	company	NOUN
gujaf-40	219	16	in	in	ADP
gujaf-40	219	17	nigeria	nigeria	PROPN
gujaf-40	219	18	.	.	PUNCT
gujaf-40	220	1	international	international	ADJ
gujaf-40	220	2	journal	journal	PROPN
gujaf-40	220	3	of	of	ADP
gujaf-40	220	4	management	management	NOUN
gujaf-40	220	5	sciences	science	NOUN
gujaf-40	220	6	,	,	PUNCT
gujaf-40	220	7	7(5	7(5	NUM
gujaf-40	220	8	)	)	PUNCT
gujaf-40	220	9	,	,	PUNCT
gujaf-40	220	10	44	44	NUM
gujaf-40	220	11	–	–	SYM
gujaf-40	220	12	57	57	NUM
gujaf-40	220	13	http://dx.doi.org/10.1007/s10551-%09013-%091637-y	http://dx.doi.org/10.1007/s10551-%09013-%091637-y	NOUN