id	sid	tid	token	lemma	pos
gujaf-421	1	1	microsoft	microsoft	PROPN
gujaf-421	1	2	word	word	NOUN
gujaf-421	1	3	upload	upload	VERB
gujaf-421	1	4	to	to	ADP
gujaf-421	1	5	me	i	PRON
gujaf-421	1	6	hassan	hassan	ADJ
gujaf-421	1	7	gujaf	gujaf	NOUN
gujaf-421	1	8	vol	vol	NOUN
gujaf-421	1	9	6	6	NUM
gujaf-421	1	10	issue	issue	NOUN
gujaf-421	1	11	2	2	NUM
gujaf-421	1	12	april	april	PROPN
gujaf-421	1	13	mr	mr	PROPN
gujaf-421	1	14	hassan	hassan	PROPN
gujaf-421	1	15	2222[1	2222[1	NUM
gujaf-421	1	16	]	]	X
gujaf-421	1	17	gusau	gusau	ADJ
gujaf-421	1	18	journal	journal	NOUN
gujaf-421	1	19	of	of	ADP
gujaf-421	1	20	accounting	accounting	NOUN
gujaf-421	1	21	and	and	CCONJ
gujaf-421	1	22	finance	finance	NOUN
gujaf-421	1	23	,	,	PUNCT
gujaf-421	1	24	vol.6	vol.6	PROPN
gujaf-421	1	25	,	,	PUNCT
gujaf-421	1	26	issue	issue	NOUN
gujaf-421	1	27	2	2	NUM
gujaf-421	1	28	,	,	PUNCT
gujaf-421	1	29	april	april	PROPN
gujaf-421	1	30	,	,	PUNCT
gujaf-421	1	31	2025	2025	NUM
gujaf-421	1	32	143	143	NUM
gujaf-421	1	33	effect	effect	NOUN
gujaf-421	1	34	of	of	ADP
gujaf-421	1	35	sustainability	sustainability	NOUN
gujaf-421	1	36	disclosure	disclosure	NOUN
gujaf-421	1	37	on	on	ADP
gujaf-421	1	38	financial	financial	ADJ
gujaf-421	1	39	performance	performance	NOUN
gujaf-421	1	40	of	of	ADP
gujaf-421	1	41	listed	list	VERB
gujaf-421	1	42	manufacturing	manufacturing	NOUN
gujaf-421	1	43	firms	firm	NOUN
gujaf-421	1	44	in	in	ADP
gujaf-421	1	45	nigeria	nigeria	PROPN
gujaf-421	1	46	oloyede	oloyede	PROPN
gujaf-421	1	47	deborah	deborah	PROPN
gujaf-421	1	48	elaitan	elaitan	PROPN
gujaf-421	1	49	department	department	PROPN
gujaf-421	1	50	of	of	ADP
gujaf-421	1	51	auditing	auditing	NOUN
gujaf-421	1	52	and	and	CCONJ
gujaf-421	1	53	forensic	forensic	ADJ
gujaf-421	1	54	accounting	accounting	NOUN
gujaf-421	1	55	,	,	PUNCT
gujaf-421	1	56	anan	anan	PROPN
gujaf-421	1	57	university	university	PROPN
gujaf-421	1	58	,	,	PUNCT
gujaf-421	1	59	kwall	kwall	PROPN
gujaf-421	1	60	,	,	PUNCT
gujaf-421	1	61	plateau	plateau	NOUN
gujaf-421	1	62	state	state	NOUN
gujaf-421	1	63	saidu	saidu	PROPN
gujaf-421	1	64	,	,	PUNCT
gujaf-421	1	65	ibrahim	ibrahim	PROPN
gujaf-421	1	66	halidu	halidu	PROPN
gujaf-421	1	67	,	,	PUNCT
gujaf-421	1	68	ph.d	ph.d	PROPN
gujaf-421	1	69	.	.	PUNCT
gujaf-421	2	1	department	department	PROPN
gujaf-421	2	2	of	of	ADP
gujaf-421	2	3	financial	financial	ADJ
gujaf-421	2	4	reporting	reporting	NOUN
gujaf-421	2	5	anan	anan	PROPN
gujaf-421	2	6	university	university	PROPN
gujaf-421	2	7	kwall	kwall	PROPN
gujaf-421	2	8	,	,	PUNCT
gujaf-421	2	9	jos	jos	PROPN
gujaf-421	2	10	,	,	PUNCT
gujaf-421	2	11	plateau	plateau	NOUN
gujaf-421	2	12	state	state	PROPN
gujaf-421	2	13	,	,	PUNCT
gujaf-421	2	14	nigeria	nigeria	PROPN
gujaf-421	2	15	+2348037037875	+2348037037875	X
gujaf-421	2	16	saidu.halidu@gmail.com	saidu.halidu@gmail.com	X
gujaf-421	2	17	uyagu	uyagu	PROPN
gujaf-421	2	18	john	john	PROPN
gujaf-421	2	19	benjamin	benjamin	PROPN
gujaf-421	2	20	,	,	PUNCT
gujaf-421	2	21	department	department	NOUN
gujaf-421	2	22	of	of	ADP
gujaf-421	2	23	auditing	auditing	NOUN
gujaf-421	2	24	and	and	CCONJ
gujaf-421	2	25	forensic	forensic	ADJ
gujaf-421	2	26	accounting	accounting	NOUN
gujaf-421	2	27	,	,	PUNCT
gujaf-421	2	28	anan	anan	PROPN
gujaf-421	2	29	university	university	PROPN
gujaf-421	2	30	,	,	PUNCT
gujaf-421	2	31	kwall	kwall	PROPN
gujaf-421	2	32	,	,	PUNCT
gujaf-421	2	33	plateau	plateau	PROPN
gujaf-421	2	34	state	state	PROPN
gujaf-421	2	35	abdullahi	abdullahi	PROPN
gujaf-421	2	36	ya'u	ya'u	PROPN
gujaf-421	2	37	usman	usman	PROPN
gujaf-421	2	38	department	department	PROPN
gujaf-421	2	39	of	of	ADP
gujaf-421	2	40	financial	financial	ADJ
gujaf-421	2	41	reporting	reporting	NOUN
gujaf-421	2	42	anan	anan	PROPN
gujaf-421	2	43	university	university	PROPN
gujaf-421	2	44	kwall	kwall	PROPN
gujaf-421	2	45	,	,	PUNCT
gujaf-421	2	46	jos	jos	PROPN
gujaf-421	2	47	,	,	PUNCT
gujaf-421	2	48	plateau	plateau	NOUN
gujaf-421	2	49	state	state	PROPN
gujaf-421	2	50	,	,	PUNCT
gujaf-421	2	51	nigeria	nigeria	PROPN
gujaf-421	2	52	ayau.absedu@gmail.com	ayau.absedu@gmail.com	X
gujaf-421	2	53	https://doi.org/10.57233/gujaf.v6i2.10	https://doi.org/10.57233/gujaf.v6i2.10	NOUN
gujaf-421	2	54	abstract	abstract	ADJ
gujaf-421	2	55	manufacturing	manufacturing	NOUN
gujaf-421	2	56	companies	company	NOUN
gujaf-421	2	57	in	in	ADP
gujaf-421	2	58	nigeria	nigeria	PROPN
gujaf-421	2	59	are	be	AUX
gujaf-421	2	60	increasingly	increasingly	ADV
gujaf-421	2	61	expected	expect	VERB
gujaf-421	2	62	to	to	PART
gujaf-421	2	63	disclose	disclose	VERB
gujaf-421	2	64	their	their	PRON
gujaf-421	2	65	sustainability	sustainability	NOUN
gujaf-421	2	66	practices	practice	NOUN
gujaf-421	2	67	,	,	PUNCT
gujaf-421	2	68	but	but	CCONJ
gujaf-421	2	69	the	the	DET
gujaf-421	2	70	financial	financial	ADJ
gujaf-421	2	71	benefits	benefit	NOUN
gujaf-421	2	72	of	of	ADP
gujaf-421	2	73	doing	do	VERB
gujaf-421	2	74	so	so	ADV
gujaf-421	2	75	are	be	AUX
gujaf-421	2	76	still	still	ADV
gujaf-421	2	77	uncertain	uncertain	ADJ
gujaf-421	2	78	.	.	PUNCT
gujaf-421	3	1	this	this	DET
gujaf-421	3	2	study	study	NOUN
gujaf-421	3	3	explored	explore	VERB
gujaf-421	3	4	how	how	SCONJ
gujaf-421	3	5	different	different	ADJ
gujaf-421	3	6	aspects	aspect	NOUN
gujaf-421	3	7	of	of	ADP
gujaf-421	3	8	sustainability	sustainability	NOUN
gujaf-421	3	9	reportingeconomic	reportingeconomic	ADJ
gujaf-421	3	10	,	,	PUNCT
gujaf-421	3	11	environmental	environmental	ADJ
gujaf-421	3	12	,	,	PUNCT
gujaf-421	3	13	and	and	CCONJ
gujaf-421	3	14	socialrelate	socialrelate	VERB
gujaf-421	3	15	to	to	ADP
gujaf-421	3	16	the	the	DET
gujaf-421	3	17	financial	financial	ADJ
gujaf-421	3	18	performance	performance	NOUN
gujaf-421	3	19	of	of	ADP
gujaf-421	3	20	listed	list	VERB
gujaf-421	3	21	manufacturing	manufacturing	NOUN
gujaf-421	3	22	firms	firm	NOUN
gujaf-421	3	23	,	,	PUNCT
gujaf-421	3	24	focusing	focus	VERB
gujaf-421	3	25	on	on	ADP
gujaf-421	3	26	return	return	NOUN
gujaf-421	3	27	on	on	ADP
gujaf-421	3	28	equity	equity	NOUN
gujaf-421	3	29	.	.	PUNCT
gujaf-421	4	1	using	use	VERB
gujaf-421	4	2	a	a	DET
gujaf-421	4	3	quantitative	quantitative	ADJ
gujaf-421	4	4	research	research	NOUN
gujaf-421	4	5	method	method	NOUN
gujaf-421	4	6	,	,	PUNCT
gujaf-421	4	7	the	the	DET
gujaf-421	4	8	study	study	NOUN
gujaf-421	4	9	collected	collect	VERB
gujaf-421	4	10	secondary	secondary	ADJ
gujaf-421	4	11	data	datum	NOUN
gujaf-421	4	12	from	from	ADP
gujaf-421	4	13	the	the	DET
gujaf-421	4	14	audited	audit	VERB
gujaf-421	4	15	annual	annual	ADJ
gujaf-421	4	16	reports	report	NOUN
gujaf-421	4	17	of	of	ADP
gujaf-421	4	18	10	10	NUM
gujaf-421	4	19	manufacturing	manufacturing	NOUN
gujaf-421	4	20	firms	firm	NOUN
gujaf-421	4	21	listed	list	VERB
gujaf-421	4	22	on	on	ADP
gujaf-421	4	23	the	the	DET
gujaf-421	4	24	nigerian	nigerian	ADJ
gujaf-421	4	25	stock	stock	NOUN
gujaf-421	4	26	exchange	exchange	PROPN
gujaf-421	4	27	,	,	PUNCT
gujaf-421	4	28	covering	cover	VERB
gujaf-421	4	29	the	the	DET
gujaf-421	4	30	years	year	NOUN
gujaf-421	4	31	2020	2020	NUM
gujaf-421	4	32	to	to	ADP
gujaf-421	4	33	2022	2022	NUM
gujaf-421	4	34	.	.	PUNCT
gujaf-421	5	1	these	these	DET
gujaf-421	5	2	firms	firm	NOUN
gujaf-421	5	3	were	be	AUX
gujaf-421	5	4	chosen	choose	VERB
gujaf-421	5	5	based	base	VERB
gujaf-421	5	6	on	on	ADP
gujaf-421	5	7	their	their	PRON
gujaf-421	5	8	consistent	consistent	ADJ
gujaf-421	5	9	publication	publication	NOUN
gujaf-421	5	10	of	of	ADP
gujaf-421	5	11	financial	financial	ADJ
gujaf-421	5	12	and	and	CCONJ
gujaf-421	5	13	sustainability	sustainability	NOUN
gujaf-421	5	14	reports	report	NOUN
gujaf-421	5	15	during	during	ADP
gujaf-421	5	16	this	this	DET
gujaf-421	5	17	period	period	NOUN
gujaf-421	5	18	.	.	PUNCT
gujaf-421	6	1	the	the	DET
gujaf-421	6	2	data	datum	NOUN
gujaf-421	6	3	were	be	AUX
gujaf-421	6	4	analyzed	analyze	VERB
gujaf-421	6	5	using	use	VERB
gujaf-421	6	6	multiple	multiple	ADJ
gujaf-421	6	7	regression	regression	NOUN
gujaf-421	6	8	analysis	analysis	NOUN
gujaf-421	6	9	to	to	PART
gujaf-421	6	10	understand	understand	VERB
gujaf-421	6	11	the	the	DET
gujaf-421	6	12	effect	effect	NOUN
gujaf-421	6	13	of	of	ADP
gujaf-421	6	14	each	each	DET
gujaf-421	6	15	sustainability	sustainability	NOUN
gujaf-421	6	16	component	component	NOUN
gujaf-421	6	17	on	on	ADP
gujaf-421	6	18	profitability	profitability	NOUN
gujaf-421	6	19	.	.	PUNCT
gujaf-421	7	1	the	the	DET
gujaf-421	7	2	results	result	NOUN
gujaf-421	7	3	of	of	ADP
gujaf-421	7	4	the	the	DET
gujaf-421	7	5	study	study	NOUN
gujaf-421	7	6	showed	show	VERB
gujaf-421	7	7	that	that	SCONJ
gujaf-421	7	8	economic	economic	ADJ
gujaf-421	7	9	and	and	CCONJ
gujaf-421	7	10	environmental	environmental	ADJ
gujaf-421	7	11	disclosures	disclosure	NOUN
gujaf-421	7	12	were	be	AUX
gujaf-421	7	13	linked	link	VERB
gujaf-421	7	14	to	to	ADP
gujaf-421	7	15	lower	low	ADJ
gujaf-421	7	16	financial	financial	ADJ
gujaf-421	7	17	performance	performance	NOUN
gujaf-421	7	18	,	,	PUNCT
gujaf-421	7	19	while	while	SCONJ
gujaf-421	7	20	social	social	ADJ
gujaf-421	7	21	disclosures	disclosure	NOUN
gujaf-421	7	22	had	have	VERB
gujaf-421	7	23	no	no	DET
gujaf-421	7	24	significant	significant	ADJ
gujaf-421	7	25	impact	impact	NOUN
gujaf-421	7	26	.	.	PUNCT
gujaf-421	8	1	however	however	ADV
gujaf-421	8	2	,	,	PUNCT
gujaf-421	8	3	when	when	SCONJ
gujaf-421	8	4	all	all	DET
gujaf-421	8	5	three	three	NUM
gujaf-421	8	6	aspects	aspect	NOUN
gujaf-421	8	7	were	be	AUX
gujaf-421	8	8	considered	consider	VERB
gujaf-421	8	9	together	together	ADV
gujaf-421	8	10	,	,	PUNCT
gujaf-421	8	11	they	they	PRON
gujaf-421	8	12	showed	show	VERB
gujaf-421	8	13	a	a	DET
gujaf-421	8	14	combined	combine	VERB
gujaf-421	8	15	positive	positive	ADJ
gujaf-421	8	16	effect	effect	NOUN
gujaf-421	8	17	on	on	ADP
gujaf-421	8	18	profitability	profitability	NOUN
gujaf-421	8	19	.	.	PUNCT
gujaf-421	9	1	this	this	PRON
gujaf-421	9	2	suggests	suggest	VERB
gujaf-421	9	3	that	that	SCONJ
gujaf-421	9	4	companies	company	NOUN
gujaf-421	9	5	may	may	AUX
gujaf-421	9	6	hesitate	hesitate	VERB
gujaf-421	9	7	to	to	PART
gujaf-421	9	8	report	report	VERB
gujaf-421	9	9	sustainability	sustainability	NOUN
gujaf-421	9	10	information	information	NOUN
gujaf-421	9	11	unless	unless	SCONJ
gujaf-421	9	12	it	it	PRON
gujaf-421	9	13	clearly	clearly	ADV
gujaf-421	9	14	improves	improve	VERB
gujaf-421	9	15	performance	performance	NOUN
gujaf-421	9	16	.	.	PUNCT
gujaf-421	10	1	the	the	DET
gujaf-421	10	2	study	study	NOUN
gujaf-421	10	3	recommends	recommend	VERB
gujaf-421	10	4	that	that	SCONJ
gujaf-421	10	5	firms	firm	NOUN
gujaf-421	10	6	adopt	adopt	VERB
gujaf-421	10	7	a	a	DET
gujaf-421	10	8	complete	complete	ADJ
gujaf-421	10	9	and	and	CCONJ
gujaf-421	10	10	balanced	balanced	ADJ
gujaf-421	10	11	approach	approach	NOUN
gujaf-421	10	12	to	to	ADP
gujaf-421	10	13	sustainability	sustainability	NOUN
gujaf-421	10	14	reporting	reporting	NOUN
gujaf-421	10	15	,	,	PUNCT
gujaf-421	10	16	as	as	SCONJ
gujaf-421	10	17	it	it	PRON
gujaf-421	10	18	is	be	AUX
gujaf-421	10	19	more	more	ADV
gujaf-421	10	20	likely	likely	ADJ
gujaf-421	10	21	to	to	PART
gujaf-421	10	22	gain	gain	VERB
gujaf-421	10	23	support	support	NOUN
gujaf-421	10	24	from	from	ADP
gujaf-421	10	25	stakeholders	stakeholder	NOUN
gujaf-421	10	26	and	and	CCONJ
gujaf-421	10	27	contribute	contribute	VERB
gujaf-421	10	28	to	to	ADP
gujaf-421	10	29	long	long	ADJ
gujaf-421	10	30	-	-	PUNCT
gujaf-421	10	31	term	term	NOUN
gujaf-421	10	32	business	business	NOUN
gujaf-421	10	33	success	success	NOUN
gujaf-421	10	34	.	.	PUNCT
gujaf-421	11	1	key	key	ADJ
gujaf-421	11	2	words	word	NOUN
gujaf-421	11	3	:	:	PUNCT
gujaf-421	11	4	financial	financial	ADJ
gujaf-421	11	5	performance	performance	NOUN
gujaf-421	11	6	,	,	PUNCT
gujaf-421	11	7	sustainability	sustainability	NOUN
gujaf-421	11	8	disclosure	disclosure	NOUN
gujaf-421	11	9	,	,	PUNCT
gujaf-421	11	10	stakeholders	stakeholder	NOUN
gujaf-421	11	11	,	,	PUNCT
gujaf-421	11	12	1.0	1.0	NUM
gujaf-421	11	13	introduction	introduction	NOUN
gujaf-421	11	14	sustainability	sustainability	NOUN
gujaf-421	11	15	as	as	ADP
gujaf-421	11	16	a	a	DET
gujaf-421	11	17	concept	concept	NOUN
gujaf-421	11	18	emerged	emerge	VERB
gujaf-421	11	19	from	from	ADP
gujaf-421	11	20	the	the	DET
gujaf-421	11	21	present	present	ADJ
gujaf-421	11	22	fear	fear	NOUN
gujaf-421	11	23	of	of	ADP
gujaf-421	11	24	and	and	CCONJ
gujaf-421	11	25	the	the	DET
gujaf-421	11	26	future	future	ADJ
gujaf-421	11	27	impact	impact	NOUN
gujaf-421	11	28	on	on	ADP
gujaf-421	11	29	the	the	DET
gujaf-421	11	30	environment	environment	NOUN
gujaf-421	11	31	of	of	ADP
gujaf-421	11	32	resource	resource	NOUN
gujaf-421	11	33	utilization	utilization	NOUN
gujaf-421	11	34	used	use	VERB
gujaf-421	11	35	in	in	ADP
gujaf-421	11	36	human	human	ADJ
gujaf-421	11	37	development	development	NOUN
gujaf-421	11	38	.	.	PUNCT
gujaf-421	12	1	this	this	PRON
gujaf-421	12	2	looks	look	VERB
gujaf-421	12	3	at	at	ADP
gujaf-421	12	4	utilization	utilization	NOUN
gujaf-421	12	5	of	of	ADP
gujaf-421	12	6	resources	resource	NOUN
gujaf-421	12	7	and	and	CCONJ
gujaf-421	12	8	the	the	DET
gujaf-421	12	9	effect	effect	NOUN
gujaf-421	12	10	of	of	ADP
gujaf-421	12	11	land	land	NOUN
gujaf-421	12	12	,	,	PUNCT
gujaf-421	12	13	water	water	NOUN
gujaf-421	12	14	and	and	CCONJ
gujaf-421	12	15	air	air	NOUN
gujaf-421	12	16	pollution	pollution	NOUN
gujaf-421	12	17	.	.	PUNCT
gujaf-421	13	1	it	it	PRON
gujaf-421	13	2	also	also	ADV
gujaf-421	13	3	considers	consider	VERB
gujaf-421	13	4	land	land	NOUN
gujaf-421	13	5	and	and	CCONJ
gujaf-421	13	6	resource	resource	NOUN
gujaf-421	13	7	depletion	depletion	NOUN
gujaf-421	13	8	,	,	PUNCT
gujaf-421	13	9	degradation	degradation	NOUN
gujaf-421	13	10	and	and	CCONJ
gujaf-421	13	11	deforestation	deforestation	NOUN
gujaf-421	13	12	.	.	PUNCT
gujaf-421	14	1	this	this	PRON
gujaf-421	14	2	has	have	AUX
gujaf-421	14	3	led	lead	VERB
gujaf-421	14	4	to	to	ADP
gujaf-421	14	5	a	a	DET
gujaf-421	14	6	new	new	ADJ
gujaf-421	14	7	paradigm	paradigm	NOUN
gujaf-421	14	8	for	for	ADP
gujaf-421	14	9	resource	resource	NOUN
gujaf-421	14	10	utilization	utilization	NOUN
gujaf-421	14	11	which	which	PRON
gujaf-421	14	12	is	be	AUX
gujaf-421	14	13	aimed	aim	VERB
gujaf-421	14	14	at	at	ADP
gujaf-421	14	15	meeting	meet	VERB
gujaf-421	14	16	the	the	DET
gujaf-421	14	17	present	present	ADJ
gujaf-421	14	18	human	human	ADJ
gujaf-421	14	19	need	need	NOUN
gujaf-421	14	20	without	without	ADP
gujaf-421	14	21	necessarily	necessarily	ADV
gujaf-421	14	22	compromising	compromise	VERB
gujaf-421	14	23	the	the	DET
gujaf-421	14	24	future	future	ADJ
gujaf-421	14	25	needs	need	NOUN
gujaf-421	14	26	of	of	ADP
gujaf-421	14	27	such	such	ADJ
gujaf-421	14	28	resource	resource	NOUN
gujaf-421	14	29	by	by	ADP
gujaf-421	14	30	the	the	DET
gujaf-421	14	31	future	future	ADJ
gujaf-421	14	32	generations	generation	NOUN
gujaf-421	14	33	.	.	PUNCT
gujaf-421	15	1	(	(	PUNCT
gujaf-421	15	2	abdullahi	abdullahi	PROPN
gujaf-421	15	3	&	&	CCONJ
gujaf-421	15	4	makama	makama	PROPN
gujaf-421	15	5	,	,	PUNCT
gujaf-421	15	6	2021	2021	NUM
gujaf-421	15	7	)	)	PUNCT
gujaf-421	15	8	the	the	DET
gujaf-421	15	9	subject	subject	NOUN
gujaf-421	15	10	of	of	ADP
gujaf-421	15	11	sustainability	sustainability	NOUN
gujaf-421	15	12	reporting	reporting	NOUN
gujaf-421	15	13	began	begin	VERB
gujaf-421	15	14	in	in	ADP
gujaf-421	15	15	the	the	DET
gujaf-421	15	16	early	early	ADJ
gujaf-421	15	17	1990s	1990	NOUN
gujaf-421	15	18	with	with	ADP
gujaf-421	15	19	the	the	DET
gujaf-421	15	20	work	work	NOUN
gujaf-421	15	21	gusau	gusau	PROPN
gujaf-421	15	22	journal	journal	NOUN
gujaf-421	15	23	of	of	ADP
gujaf-421	15	24	accounting	accounting	NOUN
gujaf-421	15	25	and	and	CCONJ
gujaf-421	15	26	finance	finance	NOUN
gujaf-421	15	27	,	,	PUNCT
gujaf-421	15	28	vol.6	vol.6	PROPN
gujaf-421	15	29	,	,	PUNCT
gujaf-421	15	30	issue	issue	NOUN
gujaf-421	15	31	2	2	NUM
gujaf-421	15	32	,	,	PUNCT
gujaf-421	15	33	april	april	PROPN
gujaf-421	15	34	,	,	PUNCT
gujaf-421	15	35	2025	2025	NUM
gujaf-421	15	36	144	144	NUM
gujaf-421	15	37	of	of	ADP
gujaf-421	15	38	gray	gray	ADJ
gujaf-421	15	39	1992	1992	NUM
gujaf-421	15	40	,	,	PUNCT
gujaf-421	15	41	1994	1994	NUM
gujaf-421	15	42	,	,	PUNCT
gujaf-421	15	43	2002	2002	NUM
gujaf-421	15	44	.	.	PUNCT
gujaf-421	16	1	its	its	PRON
gujaf-421	16	2	focus	focus	NOUN
gujaf-421	16	3	was	be	AUX
gujaf-421	16	4	on	on	ADP
gujaf-421	16	5	the	the	DET
gujaf-421	16	6	challenges	challenge	NOUN
gujaf-421	16	7	of	of	ADP
gujaf-421	16	8	sustainability	sustainability	NOUN
gujaf-421	16	9	accounting	accounting	NOUN
gujaf-421	16	10	and	and	CCONJ
gujaf-421	16	11	the	the	DET
gujaf-421	16	12	various	various	ADJ
gujaf-421	16	13	approaches	approach	NOUN
gujaf-421	16	14	to	to	ADP
gujaf-421	16	15	sustainability	sustainability	NOUN
gujaf-421	16	16	reporting	reporting	NOUN
gujaf-421	16	17	.	.	PUNCT
gujaf-421	17	1	in	in	ADP
gujaf-421	17	2	2002	2002	NUM
gujaf-421	17	3	,	,	PUNCT
gujaf-421	17	4	gary	gary	PROPN
gujaf-421	17	5	looked	look	VERB
gujaf-421	17	6	at	at	ADP
gujaf-421	17	7	the	the	DET
gujaf-421	17	8	role	role	NOUN
gujaf-421	17	9	of	of	ADP
gujaf-421	17	10	accounting	accounting	NOUN
gujaf-421	17	11	,	,	PUNCT
gujaf-421	17	12	organizations	organization	NOUN
gujaf-421	17	13	and	and	CCONJ
gujaf-421	17	14	the	the	DET
gujaf-421	17	15	society	society	NOUN
gujaf-421	17	16	in	in	ADP
gujaf-421	17	17	the	the	DET
gujaf-421	17	18	development	development	NOUN
gujaf-421	17	19	of	of	ADP
gujaf-421	17	20	social	social	ADJ
gujaf-421	17	21	accounting	accounting	NOUN
gujaf-421	17	22	.	.	PUNCT
gujaf-421	18	1	with	with	ADP
gujaf-421	18	2	the	the	DET
gujaf-421	18	3	need	need	NOUN
gujaf-421	18	4	for	for	ADP
gujaf-421	18	5	social	social	ADJ
gujaf-421	18	6	welfare	welfare	NOUN
gujaf-421	18	7	and	and	CCONJ
gujaf-421	18	8	environmental	environmental	ADJ
gujaf-421	18	9	preservation	preservation	NOUN
gujaf-421	18	10	on	on	ADP
gujaf-421	18	11	the	the	DET
gujaf-421	18	12	increase	increase	NOUN
gujaf-421	18	13	,	,	PUNCT
gujaf-421	18	14	companies	company	NOUN
gujaf-421	18	15	have	have	AUX
gujaf-421	18	16	had	have	VERB
gujaf-421	18	17	to	to	PART
gujaf-421	18	18	modify	modify	VERB
gujaf-421	18	19	their	their	PRON
gujaf-421	18	20	strategic	strategic	ADJ
gujaf-421	18	21	management	management	NOUN
gujaf-421	18	22	plans	plan	NOUN
gujaf-421	18	23	from	from	ADP
gujaf-421	18	24	attending	attend	VERB
gujaf-421	18	25	not	not	PART
gujaf-421	18	26	only	only	ADV
gujaf-421	18	27	to	to	ADP
gujaf-421	18	28	the	the	DET
gujaf-421	18	29	financial	financial	ADJ
gujaf-421	18	30	dimension	dimension	NOUN
gujaf-421	18	31	of	of	ADP
gujaf-421	18	32	an	an	DET
gujaf-421	18	33	organisation	organisation	NOUN
gujaf-421	18	34	,	,	PUNCT
gujaf-421	18	35	but	but	CCONJ
gujaf-421	18	36	to	to	PART
gujaf-421	18	37	also	also	ADV
gujaf-421	18	38	considering	consider	VERB
gujaf-421	18	39	factors	factor	NOUN
gujaf-421	18	40	which	which	PRON
gujaf-421	18	41	are	be	AUX
gujaf-421	18	42	relatable	relatable	ADJ
gujaf-421	18	43	to	to	ADP
gujaf-421	18	44	different	different	ADJ
gujaf-421	18	45	stakeholders	stakeholder	NOUN
gujaf-421	18	46	(	(	PUNCT
gujaf-421	18	47	eduardo	eduardo	PROPN
gujaf-421	18	48	and	and	CCONJ
gujaf-421	18	49	jose	jose	PROPN
gujaf-421	18	50	,	,	PUNCT
gujaf-421	18	51	2011	2011	NUM
gujaf-421	18	52	)	)	PUNCT
gujaf-421	18	53	.	.	PUNCT
gujaf-421	19	1	lamberton	lamberton	PROPN
gujaf-421	19	2	(	(	PUNCT
gujaf-421	19	3	2005	2005	NUM
gujaf-421	19	4	)	)	PUNCT
gujaf-421	19	5	carried	carry	VERB
gujaf-421	19	6	out	out	ADP
gujaf-421	19	7	study	study	NOUN
gujaf-421	19	8	on	on	ADP
gujaf-421	19	9	the	the	DET
gujaf-421	19	10	work	work	NOUN
gujaf-421	19	11	of	of	ADP
gujaf-421	19	12	gray	gray	ADJ
gujaf-421	19	13	,	,	PUNCT
gujaf-421	19	14	had	have	VERB
gujaf-421	19	15	this	this	PRON
gujaf-421	19	16	is	be	AUX
gujaf-421	19	17	said	say	VERB
gujaf-421	19	18	to	to	PART
gujaf-421	19	19	have	have	VERB
gujaf-421	19	20	significant	significant	ADJ
gujaf-421	19	21	impact	impact	NOUN
gujaf-421	19	22	on	on	ADP
gujaf-421	19	23	how	how	SCONJ
gujaf-421	19	24	sustainability	sustainability	NOUN
gujaf-421	19	25	reporting	reporting	NOUN
gujaf-421	19	26	has	have	AUX
gujaf-421	19	27	evolved	evolve	VERB
gujaf-421	19	28	from	from	ADP
gujaf-421	19	29	environmental	environmental	ADJ
gujaf-421	19	30	accounting	accounting	NOUN
gujaf-421	19	31	.	.	PUNCT
gujaf-421	20	1	part	part	NOUN
gujaf-421	20	2	of	of	ADP
gujaf-421	20	3	the	the	DET
gujaf-421	20	4	approaches	approach	NOUN
gujaf-421	20	5	to	to	ADP
gujaf-421	20	6	sustainability	sustainability	NOUN
gujaf-421	20	7	disclosure	disclosure	NOUN
gujaf-421	20	8	,	,	PUNCT
gujaf-421	20	9	can	can	AUX
gujaf-421	20	10	be	be	AUX
gujaf-421	20	11	obtained	obtain	VERB
gujaf-421	20	12	from	from	ADP
gujaf-421	20	13	what	what	PRON
gujaf-421	20	14	is	be	AUX
gujaf-421	20	15	referred	refer	VERB
gujaf-421	20	16	to	to	ADP
gujaf-421	20	17	as	as	ADP
gujaf-421	20	18	the	the	DET
gujaf-421	20	19	‘	'	PUNCT
gujaf-421	20	20	3p	3p	NUM
gujaf-421	20	21	’	'	PUNCT
gujaf-421	20	22	,	,	PUNCT
gujaf-421	20	23	which	which	PRON
gujaf-421	20	24	is	be	AUX
gujaf-421	20	25	‘	'	PUNCT
gujaf-421	20	26	people	people	NOUN
gujaf-421	20	27	,	,	PUNCT
gujaf-421	20	28	planet	planet	NOUN
gujaf-421	20	29	and	and	CCONJ
gujaf-421	20	30	profit	profit	NOUN
gujaf-421	20	31	’	'	PUNCT
gujaf-421	20	32	.	.	PUNCT
gujaf-421	21	1	this	this	PRON
gujaf-421	21	2	was	be	AUX
gujaf-421	21	3	included	include	VERB
gujaf-421	21	4	in	in	ADP
gujaf-421	21	5	the	the	DET
gujaf-421	21	6	first	first	ADJ
gujaf-421	21	7	social	social	ADJ
gujaf-421	21	8	and	and	CCONJ
gujaf-421	21	9	environmental	environmental	ADJ
gujaf-421	21	10	report	report	NOUN
gujaf-421	21	11	disclosed	disclose	VERB
gujaf-421	21	12	by	by	ADP
gujaf-421	21	13	the	the	DET
gujaf-421	21	14	shell	shell	ADJ
gujaf-421	21	15	petroleum	petroleum	NOUN
gujaf-421	21	16	company	company	NOUN
gujaf-421	21	17	in	in	ADP
gujaf-421	21	18	year	year	NOUN
gujaf-421	21	19	2000	2000	NUM
gujaf-421	21	20	(	(	PUNCT
gujaf-421	21	21	gokten	gokten	VERB
gujaf-421	21	22	et	et	NOUN
gujaf-421	21	23	al	al	PROPN
gujaf-421	21	24	,	,	PUNCT
gujaf-421	21	25	2020	2020	NUM
gujaf-421	21	26	)	)	PUNCT
gujaf-421	21	27	.	.	PUNCT
gujaf-421	22	1	people	people	NOUN
gujaf-421	22	2	here	here	ADV
gujaf-421	22	3	refer	refer	VERB
gujaf-421	22	4	to	to	ADP
gujaf-421	22	5	the	the	DET
gujaf-421	22	6	society	society	NOUN
gujaf-421	22	7	at	at	ADP
gujaf-421	22	8	large	large	ADJ
gujaf-421	22	9	,	,	PUNCT
gujaf-421	22	10	the	the	DET
gujaf-421	22	11	planet	planet	NOUN
gujaf-421	22	12	is	be	AUX
gujaf-421	22	13	the	the	DET
gujaf-421	22	14	environment	environment	NOUN
gujaf-421	22	15	where	where	SCONJ
gujaf-421	22	16	we	we	PRON
gujaf-421	22	17	not	not	PART
gujaf-421	22	18	only	only	ADV
gujaf-421	22	19	live	live	VERB
gujaf-421	22	20	but	but	CCONJ
gujaf-421	22	21	perform	perform	VERB
gujaf-421	22	22	our	our	PRON
gujaf-421	22	23	business	business	NOUN
gujaf-421	22	24	,	,	PUNCT
gujaf-421	22	25	and	and	CCONJ
gujaf-421	22	26	profit	profit	NOUN
gujaf-421	22	27	refers	refer	VERB
gujaf-421	22	28	to	to	ADP
gujaf-421	22	29	the	the	DET
gujaf-421	22	30	economic	economic	ADJ
gujaf-421	22	31	aspect	aspect	NOUN
gujaf-421	22	32	of	of	ADP
gujaf-421	22	33	the	the	DET
gujaf-421	22	34	society	society	NOUN
gujaf-421	22	35	.	.	PUNCT
gujaf-421	23	1	a	a	DET
gujaf-421	23	2	combination	combination	NOUN
gujaf-421	23	3	and	and	CCONJ
gujaf-421	23	4	consideration	consideration	NOUN
gujaf-421	23	5	of	of	ADP
gujaf-421	23	6	these	these	DET
gujaf-421	23	7	aspects	aspect	NOUN
gujaf-421	23	8	result	result	VERB
gujaf-421	23	9	a	a	DET
gujaf-421	23	10	measure	measure	NOUN
gujaf-421	23	11	of	of	ADP
gujaf-421	23	12	the	the	DET
gujaf-421	23	13	sustainability	sustainability	NOUN
gujaf-421	23	14	efforts	effort	NOUN
gujaf-421	23	15	within	within	ADP
gujaf-421	23	16	an	an	DET
gujaf-421	23	17	organisation	organisation	NOUN
gujaf-421	23	18	.	.	PUNCT
gujaf-421	24	1	sustainability	sustainability	NOUN
gujaf-421	24	2	reporting	reporting	NOUN
gujaf-421	24	3	and	and	CCONJ
gujaf-421	24	4	its	its	PRON
gujaf-421	24	5	disclosure	disclosure	NOUN
gujaf-421	24	6	has	have	AUX
gujaf-421	24	7	caused	cause	VERB
gujaf-421	24	8	accounting	accounting	NOUN
gujaf-421	24	9	practices	practice	NOUN
gujaf-421	24	10	to	to	PART
gujaf-421	24	11	expand	expand	VERB
gujaf-421	24	12	its	its	PRON
gujaf-421	24	13	coverage	coverage	NOUN
gujaf-421	24	14	to	to	PART
gujaf-421	24	15	include	include	VERB
gujaf-421	24	16	broader	broad	ADJ
gujaf-421	24	17	areas	area	NOUN
gujaf-421	24	18	of	of	ADP
gujaf-421	24	19	information	information	NOUN
gujaf-421	24	20	instead	instead	ADV
gujaf-421	24	21	of	of	ADP
gujaf-421	24	22	focusing	focus	VERB
gujaf-421	24	23	only	only	ADV
gujaf-421	24	24	on	on	ADP
gujaf-421	24	25	financial	financial	ADJ
gujaf-421	24	26	information	information	NOUN
gujaf-421	24	27	.	.	PUNCT
gujaf-421	25	1	now	now	ADV
gujaf-421	25	2	even	even	ADV
gujaf-421	25	3	the	the	DET
gujaf-421	25	4	non	non	ADJ
gujaf-421	25	5	-	-	ADJ
gujaf-421	25	6	financial	financial	ADJ
gujaf-421	25	7	aspect	aspect	NOUN
gujaf-421	25	8	of	of	ADP
gujaf-421	25	9	organisational	organisational	ADJ
gujaf-421	25	10	practices	practice	NOUN
gujaf-421	25	11	has	have	VERB
gujaf-421	25	12	to	to	PART
gujaf-421	25	13	be	be	AUX
gujaf-421	25	14	considered	consider	VERB
gujaf-421	25	15	in	in	ADP
gujaf-421	25	16	accounting	accounting	NOUN
gujaf-421	25	17	(	(	PUNCT
gujaf-421	25	18	gokten	gokten	VERB
gujaf-421	25	19	et	et	NOUN
gujaf-421	25	20	al	al	PROPN
gujaf-421	25	21	,	,	PUNCT
gujaf-421	25	22	2020	2020	NUM
gujaf-421	25	23	)	)	PUNCT
gujaf-421	25	24	.	.	PUNCT
gujaf-421	26	1	businesses	business	NOUN
gujaf-421	26	2	have	have	AUX
gujaf-421	26	3	tended	tend	VERB
gujaf-421	26	4	to	to	PART
gujaf-421	26	5	elevate	elevate	VERB
gujaf-421	26	6	their	their	PRON
gujaf-421	26	7	profit	profit	NOUN
gujaf-421	26	8	margins	margin	NOUN
gujaf-421	26	9	above	above	ADP
gujaf-421	26	10	sustainability	sustainability	NOUN
gujaf-421	26	11	concerns	concern	NOUN
gujaf-421	26	12	.	.	PUNCT
gujaf-421	27	1	but	but	CCONJ
gujaf-421	27	2	the	the	DET
gujaf-421	27	3	growing	grow	VERB
gujaf-421	27	4	awareness	awareness	NOUN
gujaf-421	27	5	of	of	ADP
gujaf-421	27	6	deteriorating	deteriorate	VERB
gujaf-421	27	7	geo	geo	PROPN
gujaf-421	27	8	-	-	ADJ
gujaf-421	27	9	thermal	thermal	ADJ
gujaf-421	27	10	conditions	condition	NOUN
gujaf-421	27	11	and	and	CCONJ
gujaf-421	27	12	as	as	ADV
gujaf-421	27	13	well	well	ADV
gujaf-421	27	14	as	as	ADP
gujaf-421	27	15	environmental	environmental	ADJ
gujaf-421	27	16	changes	change	NOUN
gujaf-421	27	17	has	have	AUX
gujaf-421	27	18	affected	affect	VERB
gujaf-421	27	19	how	how	SCONJ
gujaf-421	27	20	companies	company	NOUN
gujaf-421	27	21	respond	respond	VERB
gujaf-421	27	22	to	to	ADP
gujaf-421	27	23	sustainability	sustainability	NOUN
gujaf-421	27	24	concerns	concern	NOUN
gujaf-421	27	25	,	,	PUNCT
gujaf-421	27	26	hence	hence	ADV
gujaf-421	27	27	the	the	DET
gujaf-421	27	28	call	call	NOUN
gujaf-421	27	29	for	for	SCONJ
gujaf-421	27	30	businesses	business	NOUN
gujaf-421	27	31	to	to	PART
gujaf-421	27	32	adopt	adopt	VERB
gujaf-421	27	33	sustainability	sustainability	NOUN
gujaf-421	27	34	disclosure	disclosure	NOUN
gujaf-421	27	35	as	as	ADP
gujaf-421	27	36	part	part	NOUN
gujaf-421	27	37	of	of	ADP
gujaf-421	27	38	its	its	PRON
gujaf-421	27	39	annual	annual	ADJ
gujaf-421	27	40	report	report	NOUN
gujaf-421	27	41	is	be	AUX
gujaf-421	27	42	getting	get	VERB
gujaf-421	27	43	louder	loud	ADJ
gujaf-421	27	44	(	(	PUNCT
gujaf-421	27	45	lesi	lesi	NOUN
gujaf-421	27	46	&	&	CCONJ
gujaf-421	27	47	obinna	obinna	PROPN
gujaf-421	27	48	,	,	PUNCT
gujaf-421	27	49	2021	2021	NUM
gujaf-421	27	50	)	)	PUNCT
gujaf-421	27	51	.	.	PUNCT
gujaf-421	28	1	henriques	henrique	NOUN
gujaf-421	28	2	(	(	PUNCT
gujaf-421	28	3	2004	2004	NUM
gujaf-421	28	4	)	)	PUNCT
gujaf-421	28	5	pointed	point	VERB
gujaf-421	28	6	to	to	ADP
gujaf-421	28	7	the	the	DET
gujaf-421	28	8	fact	fact	NOUN
gujaf-421	28	9	that	that	SCONJ
gujaf-421	28	10	the	the	DET
gujaf-421	28	11	success	success	NOUN
gujaf-421	28	12	of	of	ADP
gujaf-421	28	13	a	a	DET
gujaf-421	28	14	company	company	NOUN
gujaf-421	28	15	or	or	CCONJ
gujaf-421	28	16	an	an	DET
gujaf-421	28	17	organisation	organisation	NOUN
gujaf-421	28	18	should	should	AUX
gujaf-421	28	19	actually	actually	ADV
gujaf-421	28	20	be	be	AUX
gujaf-421	28	21	wider	wide	ADJ
gujaf-421	28	22	than	than	ADP
gujaf-421	28	23	just	just	ADV
gujaf-421	28	24	profitability	profitability	NOUN
gujaf-421	28	25	or	or	CCONJ
gujaf-421	28	26	shareholder	shareholder	NOUN
gujaf-421	28	27	value	value	NOUN
gujaf-421	28	28	,	,	PUNCT
gujaf-421	28	29	there	there	PRON
gujaf-421	28	30	is	be	VERB
gujaf-421	28	31	a	a	DET
gujaf-421	28	32	need	need	NOUN
gujaf-421	28	33	for	for	SCONJ
gujaf-421	28	34	companies	company	NOUN
gujaf-421	28	35	to	to	PART
gujaf-421	28	36	refocus	refocus	VERB
gujaf-421	28	37	their	their	PRON
gujaf-421	28	38	reporting	reporting	NOUN
gujaf-421	28	39	systems	system	NOUN
gujaf-421	28	40	to	to	PART
gujaf-421	28	41	accommodate	accommodate	VERB
gujaf-421	28	42	and	and	CCONJ
gujaf-421	28	43	possibly	possibly	ADV
gujaf-421	28	44	satisfy	satisfy	VERB
gujaf-421	28	45	the	the	DET
gujaf-421	28	46	needs	need	NOUN
gujaf-421	28	47	of	of	ADP
gujaf-421	28	48	other	other	ADJ
gujaf-421	28	49	stakeholders	stakeholder	NOUN
gujaf-421	28	50	.	.	PUNCT
gujaf-421	29	1	sustainability	sustainability	NOUN
gujaf-421	29	2	disclosure	disclosure	NOUN
gujaf-421	29	3	in	in	ADP
gujaf-421	29	4	nigeria	nigeria	PROPN
gujaf-421	29	5	had	have	AUX
gujaf-421	29	6	been	be	AUX
gujaf-421	29	7	voluntary	voluntary	ADJ
gujaf-421	29	8	but	but	CCONJ
gujaf-421	29	9	there	there	PRON
gujaf-421	29	10	was	be	VERB
gujaf-421	29	11	a	a	DET
gujaf-421	29	12	gradual	gradual	ADJ
gujaf-421	29	13	shift	shift	NOUN
gujaf-421	29	14	from	from	ADP
gujaf-421	29	15	the	the	DET
gujaf-421	29	16	mainstream	mainstream	ADJ
gujaf-421	29	17	financial	financial	ADJ
gujaf-421	29	18	reporting	reporting	NOUN
gujaf-421	29	19	framework	framework	NOUN
gujaf-421	29	20	towards	towards	ADP
gujaf-421	29	21	the	the	DET
gujaf-421	29	22	mandatory	mandatory	ADJ
gujaf-421	29	23	environmental	environmental	ADJ
gujaf-421	29	24	and	and	CCONJ
gujaf-421	29	25	social	social	ADJ
gujaf-421	29	26	responsibility	responsibility	NOUN
gujaf-421	29	27	(	(	PUNCT
gujaf-421	29	28	esr	esr	NOUN
gujaf-421	29	29	)	)	PUNCT
gujaf-421	29	30	regime	regime	NOUN
gujaf-421	29	31	.	.	PUNCT
gujaf-421	30	1	the	the	DET
gujaf-421	30	2	nigeria	nigeria	PROPN
gujaf-421	30	3	stock	stock	PROPN
gujaf-421	30	4	exchange	exchange	PROPN
gujaf-421	30	5	in	in	ADP
gujaf-421	30	6	2015	2015	NUM
gujaf-421	30	7	sponsored	sponsor	VERB
gujaf-421	30	8	a	a	DET
gujaf-421	30	9	conference	conference	NOUN
gujaf-421	30	10	on	on	ADP
gujaf-421	30	11	sustainability	sustainability	NOUN
gujaf-421	30	12	in	in	ADP
gujaf-421	30	13	the	the	DET
gujaf-421	30	14	capital	capital	NOUN
gujaf-421	30	15	market	market	NOUN
gujaf-421	30	16	and	and	CCONJ
gujaf-421	30	17	they	they	PRON
gujaf-421	30	18	reviewed	review	VERB
gujaf-421	30	19	the	the	DET
gujaf-421	30	20	role	role	NOUN
gujaf-421	30	21	of	of	ADP
gujaf-421	30	22	non	non	ADJ
gujaf-421	30	23	-	-	ADJ
gujaf-421	30	24	financial	financial	ADJ
gujaf-421	30	25	information	information	NOUN
gujaf-421	30	26	in	in	ADP
gujaf-421	30	27	annual	annual	ADJ
gujaf-421	30	28	company	company	NOUN
gujaf-421	30	29	reports	report	NOUN
gujaf-421	30	30	(	(	PUNCT
gujaf-421	30	31	lesi	lesi	NOUN
gujaf-421	30	32	&	&	CCONJ
gujaf-421	30	33	obinna	obinna	PROPN
gujaf-421	30	34	,	,	PUNCT
gujaf-421	30	35	2021	2021	NUM
gujaf-421	30	36	)	)	PUNCT
gujaf-421	30	37	.	.	PUNCT
gujaf-421	31	1	these	these	PRON
gujaf-421	31	2	and	and	CCONJ
gujaf-421	31	3	other	other	ADJ
gujaf-421	31	4	developments	development	NOUN
gujaf-421	31	5	led	lead	VERB
gujaf-421	31	6	to	to	ADP
gujaf-421	31	7	the	the	DET
gujaf-421	31	8	climate	climate	NOUN
gujaf-421	31	9	change	change	NOUN
gujaf-421	31	10	act	act	NOUN
gujaf-421	31	11	in	in	ADP
gujaf-421	31	12	november	november	PROPN
gujaf-421	31	13	2021	2021	NUM
gujaf-421	31	14	which	which	PRON
gujaf-421	31	15	mandated	mandate	VERB
gujaf-421	31	16	sustainability	sustainability	NOUN
gujaf-421	31	17	reporting	reporting	NOUN
gujaf-421	31	18	for	for	ADP
gujaf-421	31	19	businesses	business	NOUN
gujaf-421	31	20	that	that	PRON
gujaf-421	31	21	had	have	VERB
gujaf-421	31	22	50	50	NUM
gujaf-421	31	23	or	or	CCONJ
gujaf-421	31	24	more	more	ADJ
gujaf-421	31	25	employees	employee	NOUN
gujaf-421	31	26	in	in	ADP
gujaf-421	31	27	nigerian	nigerian	ADJ
gujaf-421	31	28	companies	company	NOUN
gujaf-421	31	29	(	(	PUNCT
gujaf-421	31	30	adepoju	adepoju	PROPN
gujaf-421	31	31	et	et	PROPN
gujaf-421	31	32	al	al	PROPN
gujaf-421	31	33	,	,	PUNCT
gujaf-421	31	34	2023	2023	NUM
gujaf-421	31	35	)	)	PUNCT
gujaf-421	31	36	.	.	PUNCT
gujaf-421	32	1	the	the	DET
gujaf-421	32	2	financial	financial	ADJ
gujaf-421	32	3	reporting	reporting	NOUN
gujaf-421	32	4	of	of	ADP
gujaf-421	32	5	an	an	DET
gujaf-421	32	6	organisation	organisation	NOUN
gujaf-421	32	7	is	be	AUX
gujaf-421	32	8	meant	mean	VERB
gujaf-421	32	9	to	to	PART
gujaf-421	32	10	provide	provide	VERB
gujaf-421	32	11	information	information	NOUN
gujaf-421	32	12	about	about	ADP
gujaf-421	32	13	the	the	DET
gujaf-421	32	14	entity	entity	NOUN
gujaf-421	32	15	which	which	PRON
gujaf-421	32	16	would	would	AUX
gujaf-421	32	17	be	be	AUX
gujaf-421	32	18	useful	useful	ADJ
gujaf-421	32	19	to	to	ADP
gujaf-421	32	20	users	user	NOUN
gujaf-421	32	21	of	of	ADP
gujaf-421	32	22	financial	financial	ADJ
gujaf-421	32	23	statements	statement	NOUN
gujaf-421	32	24	and	and	CCONJ
gujaf-421	32	25	to	to	ADP
gujaf-421	32	26	the	the	DET
gujaf-421	32	27	stakeholders	stakeholder	NOUN
gujaf-421	32	28	in	in	ADP
gujaf-421	32	29	making	make	VERB
gujaf-421	32	30	economic	economic	ADJ
gujaf-421	32	31	decisions	decision	NOUN
gujaf-421	32	32	.	.	PUNCT
gujaf-421	33	1	a	a	DET
gujaf-421	33	2	financial	financial	ADJ
gujaf-421	33	3	report	report	NOUN
gujaf-421	33	4	shows	show	VERB
gujaf-421	33	5	the	the	DET
gujaf-421	33	6	financial	financial	ADJ
gujaf-421	33	7	position	position	NOUN
gujaf-421	33	8	,	,	PUNCT
gujaf-421	33	9	the	the	DET
gujaf-421	33	10	financial	financial	ADJ
gujaf-421	33	11	performance	performance	NOUN
gujaf-421	33	12	and	and	CCONJ
gujaf-421	33	13	the	the	DET
gujaf-421	33	14	changes	change	NOUN
gujaf-421	33	15	in	in	ADP
gujaf-421	33	16	financial	financial	ADJ
gujaf-421	33	17	performance	performance	NOUN
gujaf-421	33	18	of	of	ADP
gujaf-421	33	19	a	a	DET
gujaf-421	33	20	business	business	NOUN
gujaf-421	33	21	.	.	PUNCT
gujaf-421	34	1	the	the	DET
gujaf-421	34	2	underlying	underlying	ADJ
gujaf-421	34	3	assumption	assumption	NOUN
gujaf-421	34	4	here	here	ADV
gujaf-421	34	5	is	be	AUX
gujaf-421	34	6	that	that	PRON
gujaf-421	34	7	of	of	ADP
gujaf-421	34	8	a	a	DET
gujaf-421	34	9	going	go	VERB
gujaf-421	34	10	concern	concern	NOUN
gujaf-421	34	11	,	,	PUNCT
gujaf-421	34	12	which	which	PRON
gujaf-421	34	13	looks	look	VERB
gujaf-421	34	14	at	at	ADP
gujaf-421	34	15	the	the	DET
gujaf-421	34	16	perpetual	perpetual	ADJ
gujaf-421	34	17	existence	existence	NOUN
gujaf-421	34	18	of	of	ADP
gujaf-421	34	19	a	a	DET
gujaf-421	34	20	business	business	NOUN
gujaf-421	34	21	for	for	ADP
gujaf-421	34	22	an	an	DET
gujaf-421	34	23	unforeseeable	unforeseeable	ADJ
gujaf-421	34	24	future	future	NOUN
gujaf-421	34	25	.	.	PUNCT
gujaf-421	35	1	(	(	PUNCT
gujaf-421	35	2	kaulu	kaulu	VERB
gujaf-421	35	3	,	,	PUNCT
gujaf-421	35	4	2017	2017	NUM
gujaf-421	35	5	)	)	PUNCT
gujaf-421	35	6	.	.	PUNCT
gujaf-421	36	1	chashmi	chashmi	PROPN
gujaf-421	36	2	and	and	CCONJ
gujaf-421	36	3	fadaee	fadaee	PROPN
gujaf-421	36	4	(	(	PUNCT
gujaf-421	36	5	2016	2016	NUM
gujaf-421	36	6	)	)	PUNCT
gujaf-421	36	7	stated	state	VERB
gujaf-421	36	8	that	that	SCONJ
gujaf-421	36	9	financial	financial	ADJ
gujaf-421	36	10	performance	performance	NOUN
gujaf-421	36	11	measurement	measurement	NOUN
gujaf-421	36	12	can	can	AUX
gujaf-421	36	13	be	be	AUX
gujaf-421	36	14	seen	see	VERB
gujaf-421	36	15	as	as	ADP
gujaf-421	36	16	a	a	DET
gujaf-421	36	17	key	key	ADJ
gujaf-421	36	18	priority	priority	NOUN
gujaf-421	36	19	in	in	ADP
gujaf-421	36	20	all	all	DET
gujaf-421	36	21	economic	economic	ADJ
gujaf-421	36	22	decision	decision	NOUN
gujaf-421	36	23	making	making	NOUN
gujaf-421	36	24	which	which	PRON
gujaf-421	36	25	relates	relate	VERB
gujaf-421	36	26	to	to	ADP
gujaf-421	36	27	public	public	ADJ
gujaf-421	36	28	and	and	CCONJ
gujaf-421	36	29	private	private	ADJ
gujaf-421	36	30	companies	company	NOUN
gujaf-421	36	31	.	.	PUNCT
gujaf-421	37	1	a	a	DET
gujaf-421	37	2	high	high	ADJ
gujaf-421	37	3	financial	financial	ADJ
gujaf-421	37	4	performance	performance	NOUN
gujaf-421	37	5	draws	draw	VERB
gujaf-421	37	6	the	the	DET
gujaf-421	37	7	attention	attention	NOUN
gujaf-421	37	8	of	of	ADP
gujaf-421	37	9	management	management	NOUN
gujaf-421	37	10	,	,	PUNCT
gujaf-421	37	11	because	because	SCONJ
gujaf-421	37	12	it	it	PRON
gujaf-421	37	13	plays	play	VERB
gujaf-421	37	14	a	a	DET
gujaf-421	37	15	vital	vital	ADJ
gujaf-421	37	16	role	role	NOUN
gujaf-421	37	17	within	within	ADP
gujaf-421	37	18	the	the	DET
gujaf-421	37	19	structure	structure	NOUN
gujaf-421	37	20	and	and	CCONJ
gujaf-421	37	21	development	development	NOUN
gujaf-421	37	22	of	of	ADP
gujaf-421	37	23	a	a	DET
gujaf-421	37	24	firm	firm	NOUN
gujaf-421	37	25	.	.	PUNCT
gujaf-421	38	1	the	the	DET
gujaf-421	38	2	financial	financial	ADJ
gujaf-421	38	3	performance	performance	NOUN
gujaf-421	38	4	is	be	AUX
gujaf-421	38	5	not	not	PART
gujaf-421	38	6	just	just	ADV
gujaf-421	38	7	for	for	ADP
gujaf-421	38	8	the	the	DET
gujaf-421	38	9	firm	firm	NOUN
gujaf-421	38	10	alone	alone	ADV
gujaf-421	38	11	,	,	PUNCT
gujaf-421	38	12	but	but	CCONJ
gujaf-421	38	13	the	the	DET
gujaf-421	38	14	economy	economy	NOUN
gujaf-421	38	15	and	and	CCONJ
gujaf-421	38	16	other	other	ADJ
gujaf-421	38	17	stakeholders	stakeholder	NOUN
gujaf-421	38	18	are	be	AUX
gujaf-421	38	19	affected	affect	VERB
gujaf-421	38	20	by	by	ADP
gujaf-421	38	21	the	the	DET
gujaf-421	38	22	performance	performance	NOUN
gujaf-421	38	23	of	of	ADP
gujaf-421	38	24	a	a	DET
gujaf-421	38	25	business	business	NOUN
gujaf-421	38	26	.	.	PUNCT
gujaf-421	39	1	shareholders	shareholder	NOUN
gujaf-421	39	2	can	can	AUX
gujaf-421	39	3	anticipate	anticipate	VERB
gujaf-421	39	4	more	more	ADJ
gujaf-421	39	5	profit	profit	NOUN
gujaf-421	39	6	,	,	PUNCT
gujaf-421	39	7	government	government	NOUN
gujaf-421	39	8	gusau	gusau	ADJ
gujaf-421	39	9	journal	journal	NOUN
gujaf-421	39	10	of	of	ADP
gujaf-421	39	11	accounting	accounting	NOUN
gujaf-421	39	12	and	and	CCONJ
gujaf-421	39	13	finance	finance	NOUN
gujaf-421	39	14	,	,	PUNCT
gujaf-421	39	15	vol.6	vol.6	PROPN
gujaf-421	39	16	,	,	PUNCT
gujaf-421	39	17	issue	issue	NOUN
gujaf-421	39	18	2	2	NUM
gujaf-421	39	19	,	,	PUNCT
gujaf-421	39	20	april	april	PROPN
gujaf-421	39	21	,	,	PUNCT
gujaf-421	39	22	2025	2025	NUM
gujaf-421	39	23	145	145	NUM
gujaf-421	39	24	would	would	AUX
gujaf-421	39	25	have	have	AUX
gujaf-421	39	26	increased	increase	VERB
gujaf-421	39	27	revenue	revenue	NOUN
gujaf-421	39	28	via	via	ADP
gujaf-421	39	29	tax	tax	NOUN
gujaf-421	39	30	payment	payment	NOUN
gujaf-421	39	31	and	and	CCONJ
gujaf-421	39	32	other	other	ADJ
gujaf-421	39	33	levies	levy	NOUN
gujaf-421	39	34	and	and	CCONJ
gujaf-421	39	35	the	the	DET
gujaf-421	39	36	business	business	NOUN
gujaf-421	39	37	would	would	AUX
gujaf-421	39	38	be	be	AUX
gujaf-421	39	39	able	able	ADJ
gujaf-421	39	40	to	to	PART
gujaf-421	39	41	invest	invest	VERB
gujaf-421	39	42	more	more	ADV
gujaf-421	39	43	in	in	ADP
gujaf-421	39	44	social	social	ADJ
gujaf-421	39	45	responsibilities	responsibility	NOUN
gujaf-421	39	46	.	.	PUNCT
gujaf-421	40	1	this	this	DET
gujaf-421	40	2	way	way	NOUN
gujaf-421	40	3	the	the	DET
gujaf-421	40	4	people	people	NOUN
gujaf-421	40	5	,	,	PUNCT
gujaf-421	40	6	planet	planet	NOUN
gujaf-421	40	7	and	and	CCONJ
gujaf-421	40	8	profit	profit	NOUN
gujaf-421	40	9	are	be	AUX
gujaf-421	40	10	taken	take	VERB
gujaf-421	40	11	care	care	NOUN
gujaf-421	40	12	of	of	ADP
gujaf-421	40	13	.	.	PUNCT
gujaf-421	41	1	the	the	DET
gujaf-421	41	2	development	development	NOUN
gujaf-421	41	3	and	and	CCONJ
gujaf-421	41	4	potential	potential	ADJ
gujaf-421	41	5	growth	growth	NOUN
gujaf-421	41	6	of	of	ADP
gujaf-421	41	7	an	an	DET
gujaf-421	41	8	organization	organization	NOUN
gujaf-421	41	9	can	can	AUX
gujaf-421	41	10	be	be	AUX
gujaf-421	41	11	measured	measure	VERB
gujaf-421	41	12	using	use	VERB
gujaf-421	41	13	a	a	DET
gujaf-421	41	14	firm	firm	NOUN
gujaf-421	41	15	’s	’s	PART
gujaf-421	41	16	financial	financial	ADJ
gujaf-421	41	17	performance	performance	NOUN
gujaf-421	41	18	.	.	PUNCT
gujaf-421	42	1	hence	hence	ADV
gujaf-421	42	2	financial	financial	ADJ
gujaf-421	42	3	performance	performance	NOUN
gujaf-421	42	4	serves	serve	VERB
gujaf-421	42	5	as	as	ADP
gujaf-421	42	6	a	a	DET
gujaf-421	42	7	tool	tool	NOUN
gujaf-421	42	8	for	for	ADP
gujaf-421	42	9	measurement	measurement	NOUN
gujaf-421	42	10	in	in	ADP
gujaf-421	42	11	an	an	DET
gujaf-421	42	12	organization	organization	NOUN
gujaf-421	42	13	.	.	PUNCT
gujaf-421	43	1	(	(	PUNCT
gujaf-421	43	2	kim	kim	PROPN
gujaf-421	43	3	et	et	PROPN
gujaf-421	43	4	al	al	PROPN
gujaf-421	43	5	,	,	PUNCT
gujaf-421	43	6	2021	2021	NUM
gujaf-421	43	7	)	)	PUNCT
gujaf-421	43	8	previous	previous	ADJ
gujaf-421	43	9	studies	study	NOUN
gujaf-421	43	10	have	have	AUX
gujaf-421	43	11	examined	examine	VERB
gujaf-421	43	12	the	the	DET
gujaf-421	43	13	growth	growth	NOUN
gujaf-421	43	14	of	of	ADP
gujaf-421	43	15	sustainability	sustainability	NOUN
gujaf-421	43	16	reporting	reporting	NOUN
gujaf-421	43	17	and	and	CCONJ
gujaf-421	43	18	disclosure	disclosure	NOUN
gujaf-421	43	19	within	within	ADP
gujaf-421	43	20	nigeria	nigeria	PROPN
gujaf-421	43	21	and	and	CCONJ
gujaf-421	43	22	a	a	DET
gujaf-421	43	23	comparison	comparison	NOUN
gujaf-421	43	24	with	with	ADP
gujaf-421	43	25	other	other	ADJ
gujaf-421	43	26	african	african	ADJ
gujaf-421	43	27	countries	country	NOUN
gujaf-421	43	28	.	.	PUNCT
gujaf-421	44	1	yet	yet	ADV
gujaf-421	44	2	not	not	PART
gujaf-421	44	3	much	much	ADJ
gujaf-421	44	4	has	have	AUX
gujaf-421	44	5	been	be	AUX
gujaf-421	44	6	done	do	VERB
gujaf-421	44	7	with	with	ADP
gujaf-421	44	8	a	a	DET
gujaf-421	44	9	focus	focus	NOUN
gujaf-421	44	10	on	on	ADP
gujaf-421	44	11	the	the	DET
gujaf-421	44	12	manufacturing	manufacturing	NOUN
gujaf-421	44	13	firms	firm	NOUN
gujaf-421	44	14	within	within	ADP
gujaf-421	44	15	the	the	DET
gujaf-421	44	16	country	country	NOUN
gujaf-421	44	17	and	and	CCONJ
gujaf-421	44	18	their	their	PRON
gujaf-421	44	19	sustainability	sustainability	NOUN
gujaf-421	44	20	reporting	reporting	NOUN
gujaf-421	44	21	activities	activity	NOUN
gujaf-421	44	22	.	.	PUNCT
gujaf-421	45	1	and	and	CCONJ
gujaf-421	45	2	even	even	ADV
gujaf-421	45	3	fewer	few	ADJ
gujaf-421	45	4	scholarly	scholarly	ADJ
gujaf-421	45	5	works	work	NOUN
gujaf-421	45	6	on	on	ADP
gujaf-421	45	7	sustainability	sustainability	NOUN
gujaf-421	45	8	reporting	reporting	NOUN
gujaf-421	45	9	after	after	SCONJ
gujaf-421	45	10	the	the	DET
gujaf-421	45	11	climate	climate	NOUN
gujaf-421	45	12	change	change	NOUN
gujaf-421	45	13	act	act	NOUN
gujaf-421	45	14	in	in	ADP
gujaf-421	45	15	nigeria	nigeria	PROPN
gujaf-421	45	16	was	be	AUX
gujaf-421	45	17	enacted	enact	VERB
gujaf-421	45	18	.	.	PUNCT
gujaf-421	46	1	while	while	SCONJ
gujaf-421	46	2	mandatory	mandatory	ADJ
gujaf-421	46	3	responsibility	responsibility	NOUN
gujaf-421	46	4	reporting	reporting	NOUN
gujaf-421	46	5	will	will	AUX
gujaf-421	46	6	benefit	benefit	VERB
gujaf-421	46	7	the	the	DET
gujaf-421	46	8	society	society	NOUN
gujaf-421	46	9	in	in	ADP
gujaf-421	46	10	general	general	ADJ
gujaf-421	46	11	,	,	PUNCT
gujaf-421	46	12	and	and	CCONJ
gujaf-421	46	13	facilitate	facilitate	VERB
gujaf-421	46	14	financial	financial	ADJ
gujaf-421	46	15	statement	statement	NOUN
gujaf-421	46	16	comparability	comparability	NOUN
gujaf-421	46	17	with	with	ADP
gujaf-421	46	18	other	other	ADJ
gujaf-421	46	19	countries	country	NOUN
gujaf-421	46	20	;	;	PUNCT
gujaf-421	46	21	several	several	ADJ
gujaf-421	46	22	firms	firm	NOUN
gujaf-421	46	23	in	in	ADP
gujaf-421	46	24	nigeria	nigeria	PROPN
gujaf-421	46	25	are	be	AUX
gujaf-421	46	26	yet	yet	ADV
gujaf-421	46	27	to	to	PART
gujaf-421	46	28	adopt	adopt	VERB
gujaf-421	46	29	it	it	PRON
gujaf-421	46	30	(	(	PUNCT
gujaf-421	46	31	abdullahi	abdullahi	PROPN
gujaf-421	46	32	&	&	CCONJ
gujaf-421	46	33	makama	makama	PROPN
gujaf-421	46	34	,	,	PUNCT
gujaf-421	46	35	2021	2021	NUM
gujaf-421	46	36	)	)	PUNCT
gujaf-421	46	37	.	.	PUNCT
gujaf-421	47	1	this	this	PRON
gujaf-421	47	2	brings	bring	VERB
gujaf-421	47	3	about	about	ADP
gujaf-421	47	4	a	a	DET
gujaf-421	47	5	lack	lack	NOUN
gujaf-421	47	6	of	of	ADP
gujaf-421	47	7	uniformity	uniformity	NOUN
gujaf-421	47	8	in	in	ADP
gujaf-421	47	9	accounting	accounting	NOUN
gujaf-421	47	10	reporting	reporting	NOUN
gujaf-421	47	11	frameworks	framework	NOUN
gujaf-421	47	12	in	in	ADP
gujaf-421	47	13	the	the	DET
gujaf-421	47	14	country	country	NOUN
gujaf-421	47	15	.	.	PUNCT
gujaf-421	48	1	it	it	PRON
gujaf-421	48	2	makes	make	VERB
gujaf-421	48	3	revisiting	revisit	VERB
gujaf-421	48	4	the	the	DET
gujaf-421	48	5	issues	issue	NOUN
gujaf-421	48	6	of	of	ADP
gujaf-421	48	7	sustainability	sustainability	NOUN
gujaf-421	48	8	disclosure	disclosure	NOUN
gujaf-421	48	9	a	a	DET
gujaf-421	48	10	matter	matter	NOUN
gujaf-421	48	11	of	of	ADP
gujaf-421	48	12	great	great	ADJ
gujaf-421	48	13	importance	importance	NOUN
gujaf-421	48	14	as	as	SCONJ
gujaf-421	48	15	many	many	ADJ
gujaf-421	48	16	firms	firm	NOUN
gujaf-421	48	17	and	and	CCONJ
gujaf-421	48	18	stakeholders	stakeholder	NOUN
gujaf-421	48	19	are	be	AUX
gujaf-421	48	20	not	not	PART
gujaf-421	48	21	adequately	adequately	ADV
gujaf-421	48	22	prepared	prepared	ADJ
gujaf-421	48	23	for	for	ADP
gujaf-421	48	24	the	the	DET
gujaf-421	48	25	adoption	adoption	NOUN
gujaf-421	48	26	of	of	ADP
gujaf-421	48	27	the	the	DET
gujaf-421	48	28	act	act	NOUN
gujaf-421	48	29	.	.	PUNCT
gujaf-421	49	1	neither	neither	PRON
gujaf-421	49	2	are	be	VERB
gujaf-421	49	3	many	many	ADJ
gujaf-421	49	4	fully	fully	ADV
gujaf-421	49	5	aware	aware	ADJ
gujaf-421	49	6	of	of	ADP
gujaf-421	49	7	the	the	DET
gujaf-421	49	8	concept	concept	NOUN
gujaf-421	49	9	sustainability	sustainability	NOUN
gujaf-421	49	10	.	.	PUNCT
gujaf-421	50	1	for	for	ADP
gujaf-421	50	2	this	this	DET
gujaf-421	50	3	reason	reason	NOUN
gujaf-421	50	4	,	,	PUNCT
gujaf-421	50	5	reviewing	review	VERB
gujaf-421	50	6	the	the	DET
gujaf-421	50	7	relevance	relevance	NOUN
gujaf-421	50	8	of	of	ADP
gujaf-421	50	9	sustainability	sustainability	NOUN
gujaf-421	50	10	disclosure	disclosure	NOUN
gujaf-421	50	11	by	by	ADP
gujaf-421	50	12	nigerian	nigerian	ADJ
gujaf-421	50	13	firms	firm	NOUN
gujaf-421	50	14	and	and	CCONJ
gujaf-421	50	15	its	its	PRON
gujaf-421	50	16	benefits	benefit	NOUN
gujaf-421	50	17	to	to	ADP
gujaf-421	50	18	the	the	DET
gujaf-421	50	19	nigerian	nigerian	ADJ
gujaf-421	50	20	economy	economy	NOUN
gujaf-421	50	21	is	be	AUX
gujaf-421	50	22	considered	consider	VERB
gujaf-421	50	23	imperative	imperative	ADJ
gujaf-421	50	24	.	.	PUNCT
gujaf-421	51	1	this	this	DET
gujaf-421	51	2	study	study	NOUN
gujaf-421	51	3	seeks	seek	VERB
gujaf-421	51	4	to	to	PART
gujaf-421	51	5	find	find	VERB
gujaf-421	51	6	outto	outto	NOUN
gujaf-421	51	7	what	what	DET
gujaf-421	51	8	extent	extent	NOUN
gujaf-421	51	9	sustainability	sustainability	NOUN
gujaf-421	51	10	disclosure	disclosure	NOUN
gujaf-421	51	11	affects	affect	VERB
gujaf-421	51	12	a	a	DET
gujaf-421	51	13	firm	firm	NOUN
gujaf-421	51	14	’s	’s	PART
gujaf-421	51	15	financial	financial	ADJ
gujaf-421	51	16	performance	performance	NOUN
gujaf-421	51	17	.	.	PUNCT
gujaf-421	52	1	2.0	2.0	NUM
gujaf-421	52	2	literature	literature	NOUN
gujaf-421	52	3	review	review	VERB
gujaf-421	52	4	the	the	DET
gujaf-421	52	5	term	term	NOUN
gujaf-421	52	6	sustainability	sustainability	NOUN
gujaf-421	52	7	is	be	AUX
gujaf-421	52	8	said	say	VERB
gujaf-421	52	9	to	to	PART
gujaf-421	52	10	belong	belong	VERB
gujaf-421	52	11	originally	originally	ADV
gujaf-421	52	12	to	to	ADP
gujaf-421	52	13	the	the	DET
gujaf-421	52	14	field	field	NOUN
gujaf-421	52	15	of	of	ADP
gujaf-421	52	16	ecology	ecology	NOUN
gujaf-421	52	17	,	,	PUNCT
gujaf-421	52	18	which	which	PRON
gujaf-421	52	19	refers	refer	VERB
gujaf-421	52	20	to	to	ADP
gujaf-421	52	21	an	an	DET
gujaf-421	52	22	ecosystem	ecosystem	NOUN
gujaf-421	52	23	’s	’s	PART
gujaf-421	52	24	potential	potential	NOUN
gujaf-421	52	25	to	to	PART
gujaf-421	52	26	subsist	subsist	VERB
gujaf-421	52	27	over	over	ADP
gujaf-421	52	28	time	time	NOUN
gujaf-421	52	29	,	,	PUNCT
gujaf-421	52	30	with	with	ADP
gujaf-421	52	31	little	little	ADJ
gujaf-421	52	32	or	or	CCONJ
gujaf-421	52	33	no	no	PRON
gujaf-421	52	34	alteration	alteration	NOUN
gujaf-421	52	35	.	.	PUNCT
gujaf-421	53	1	when	when	SCONJ
gujaf-421	53	2	the	the	DET
gujaf-421	53	3	idea	idea	NOUN
gujaf-421	53	4	of	of	ADP
gujaf-421	53	5	development	development	NOUN
gujaf-421	53	6	was	be	AUX
gujaf-421	53	7	included	include	VERB
gujaf-421	53	8	,	,	PUNCT
gujaf-421	53	9	the	the	DET
gujaf-421	53	10	concept	concept	NOUN
gujaf-421	53	11	could	could	AUX
gujaf-421	53	12	no	no	ADV
gujaf-421	53	13	longer	long	ADV
gujaf-421	53	14	be	be	AUX
gujaf-421	53	15	viewed	view	VERB
gujaf-421	53	16	from	from	ADP
gujaf-421	53	17	an	an	DET
gujaf-421	53	18	environmental	environmental	ADJ
gujaf-421	53	19	perspective	perspective	NOUN
gujaf-421	53	20	alone	alone	ADV
gujaf-421	53	21	,	,	PUNCT
gujaf-421	53	22	but	but	CCONJ
gujaf-421	53	23	also	also	ADV
gujaf-421	53	24	from	from	ADP
gujaf-421	53	25	that	that	PRON
gujaf-421	53	26	of	of	ADP
gujaf-421	53	27	the	the	DET
gujaf-421	53	28	society	society	NOUN
gujaf-421	53	29	and	and	CCONJ
gujaf-421	53	30	the	the	DET
gujaf-421	53	31	capital	capital	NOUN
gujaf-421	53	32	economy	economy	NOUN
gujaf-421	53	33	.	.	PUNCT
gujaf-421	54	1	(	(	PUNCT
gujaf-421	54	2	reboratti	reboratti	VERB
gujaf-421	54	3	,	,	PUNCT
gujaf-421	54	4	1999	1999	NUM
gujaf-421	54	5	)	)	PUNCT
gujaf-421	54	6	.	.	PUNCT
gujaf-421	55	1	whereas	whereas	SCONJ
gujaf-421	55	2	there	there	PRON
gujaf-421	55	3	is	be	VERB
gujaf-421	55	4	no	no	DET
gujaf-421	55	5	single	single	ADJ
gujaf-421	55	6	agreed	agree	VERB
gujaf-421	55	7	upon	upon	SCONJ
gujaf-421	55	8	definition	definition	NOUN
gujaf-421	55	9	of	of	ADP
gujaf-421	55	10	sustainable	sustainable	ADJ
gujaf-421	55	11	development	development	NOUN
gujaf-421	55	12	,	,	PUNCT
gujaf-421	55	13	virtually	virtually	ADV
gujaf-421	55	14	all	all	DET
gujaf-421	55	15	definitions	definition	NOUN
gujaf-421	55	16	point	point	VERB
gujaf-421	55	17	to	to	ADP
gujaf-421	55	18	a	a	DET
gujaf-421	55	19	tension	tension	NOUN
gujaf-421	55	20	between	between	ADP
gujaf-421	55	21	the	the	DET
gujaf-421	55	22	goals	goal	NOUN
gujaf-421	55	23	of	of	ADP
gujaf-421	55	24	economic	economic	ADJ
gujaf-421	55	25	development	development	NOUN
gujaf-421	55	26	and	and	CCONJ
gujaf-421	55	27	that	that	PRON
gujaf-421	55	28	of	of	ADP
gujaf-421	55	29	environmental	environmental	ADJ
gujaf-421	55	30	protection	protection	NOUN
gujaf-421	55	31	,	,	PUNCT
gujaf-421	55	32	which	which	PRON
gujaf-421	55	33	lead	lead	VERB
gujaf-421	55	34	to	to	ADP
gujaf-421	55	35	economic	economic	ADJ
gujaf-421	55	36	growth	growth	NOUN
gujaf-421	55	37	(	(	PUNCT
gujaf-421	55	38	geisinger	geisinger	PROPN
gujaf-421	55	39	,	,	PUNCT
gujaf-421	55	40	1999	1999	NUM
gujaf-421	55	41	)	)	PUNCT
gujaf-421	55	42	.	.	PUNCT
gujaf-421	56	1	various	various	ADJ
gujaf-421	56	2	arguments	argument	NOUN
gujaf-421	56	3	exist	exist	VERB
gujaf-421	56	4	,	,	PUNCT
gujaf-421	56	5	for	for	ADP
gujaf-421	56	6	instance	instance	NOUN
gujaf-421	56	7	kothari	kothari	PROPN
gujaf-421	56	8	(	(	PUNCT
gujaf-421	56	9	1990	1990	NUM
gujaf-421	56	10	)	)	PUNCT
gujaf-421	56	11	argued	argue	VERB
gujaf-421	56	12	that	that	SCONJ
gujaf-421	56	13	sustainability	sustainability	NOUN
gujaf-421	56	14	is	be	AUX
gujaf-421	56	15	an	an	DET
gujaf-421	56	16	empty	empty	ADJ
gujaf-421	56	17	term	term	NOUN
gujaf-421	56	18	,	,	PUNCT
gujaf-421	56	19	this	this	PRON
gujaf-421	56	20	is	be	AUX
gujaf-421	56	21	because	because	SCONJ
gujaf-421	56	22	the	the	DET
gujaf-421	56	23	“	"	PUNCT
gujaf-421	56	24	current	current	ADJ
gujaf-421	56	25	model	model	NOUN
gujaf-421	56	26	of	of	ADP
gujaf-421	56	27	development	development	NOUN
gujaf-421	56	28	destroys	destroy	VERB
gujaf-421	56	29	nature	nature	PROPN
gujaf-421	56	30	’s	’s	PART
gujaf-421	56	31	wealth	wealth	NOUN
gujaf-421	56	32	and	and	CCONJ
gujaf-421	56	33	hence	hence	ADV
gujaf-421	56	34	is	be	AUX
gujaf-421	56	35	nonsustainable	nonsustainable	ADJ
gujaf-421	56	36	”	"	PUNCT
gujaf-421	56	37	.	.	PUNCT
gujaf-421	57	1	he	he	PRON
gujaf-421	57	2	stated	state	VERB
gujaf-421	57	3	that	that	SCONJ
gujaf-421	57	4	it	it	PRON
gujaf-421	57	5	is	be	AUX
gujaf-421	57	6	not	not	PART
gujaf-421	57	7	driven	drive	VERB
gujaf-421	57	8	by	by	ADP
gujaf-421	57	9	basic	basic	ADJ
gujaf-421	57	10	values	value	NOUN
gujaf-421	57	11	;	;	PUNCT
gujaf-421	57	12	therefore	therefore	ADV
gujaf-421	57	13	,	,	PUNCT
gujaf-421	57	14	it	it	PRON
gujaf-421	57	15	is	be	AUX
gujaf-421	57	16	not	not	PART
gujaf-421	57	17	anchored	anchor	VERB
gujaf-421	57	18	in	in	ADP
gujaf-421	57	19	the	the	DET
gujaf-421	57	20	concepts	concept	NOUN
gujaf-421	57	21	of	of	ADP
gujaf-421	57	22	rights	right	NOUN
gujaf-421	57	23	and	and	CCONJ
gujaf-421	57	24	responsibilities	responsibility	NOUN
gujaf-421	57	25	.	.	PUNCT
gujaf-421	58	1	hence	hence	ADV
gujaf-421	58	2	,	,	PUNCT
gujaf-421	58	3	many	many	ADJ
gujaf-421	58	4	approaches	approach	NOUN
gujaf-421	58	5	are	be	AUX
gujaf-421	58	6	developed	develop	VERB
gujaf-421	58	7	around	around	ADP
gujaf-421	58	8	ethical	ethical	ADJ
gujaf-421	58	9	concerns	concern	NOUN
gujaf-421	58	10	.	.	PUNCT
gujaf-421	59	1	sachs	sachs	PROPN
gujaf-421	59	2	(	(	PUNCT
gujaf-421	59	3	1993)in	1993)in	NUM
gujaf-421	59	4	his	his	PRON
gujaf-421	59	5	own	own	ADJ
gujaf-421	59	6	argument	argument	NOUN
gujaf-421	59	7	believes	believe	VERB
gujaf-421	59	8	that	that	SCONJ
gujaf-421	59	9	sustainability	sustainability	NOUN
gujaf-421	59	10	development	development	NOUN
gujaf-421	59	11	has	have	AUX
gujaf-421	59	12	attracted	attract	VERB
gujaf-421	59	13	a	a	DET
gujaf-421	59	14	large	large	ADJ
gujaf-421	59	15	followership	followership	NOUN
gujaf-421	59	16	because	because	SCONJ
gujaf-421	59	17	of	of	ADP
gujaf-421	59	18	the	the	DET
gujaf-421	59	19	possibility	possibility	NOUN
gujaf-421	59	20	of	of	ADP
gujaf-421	59	21	bringing	bring	VERB
gujaf-421	59	22	about	about	ADP
gujaf-421	59	23	a	a	DET
gujaf-421	59	24	reconciliation	reconciliation	NOUN
gujaf-421	59	25	between	between	ADP
gujaf-421	59	26	sustainability	sustainability	NOUN
gujaf-421	59	27	(	(	PUNCT
gujaf-421	59	28	ecological	ecological	ADJ
gujaf-421	59	29	)	)	PUNCT
gujaf-421	59	30	and	and	CCONJ
gujaf-421	59	31	development	development	NOUN
gujaf-421	59	32	(	(	PUNCT
gujaf-421	59	33	economic	economic	ADJ
gujaf-421	59	34	)	)	PUNCT
gujaf-421	59	35	interests	interest	NOUN
gujaf-421	59	36	.	.	PUNCT
gujaf-421	60	1	sustainability	sustainability	NOUN
gujaf-421	60	2	development	development	NOUN
gujaf-421	60	3	is	be	AUX
gujaf-421	60	4	then	then	ADV
gujaf-421	60	5	able	able	ADJ
gujaf-421	60	6	to	to	PART
gujaf-421	60	7	mitigate	mitigate	VERB
gujaf-421	60	8	any	any	DET
gujaf-421	60	9	ecological	ecological	ADJ
gujaf-421	60	10	crisis	crisis	NOUN
gujaf-421	60	11	without	without	ADP
gujaf-421	60	12	necessarily	necessarily	ADV
gujaf-421	60	13	affecting	affect	VERB
gujaf-421	60	14	the	the	DET
gujaf-421	60	15	existing	exist	VERB
gujaf-421	60	16	economic	economic	ADJ
gujaf-421	60	17	relationship	relationship	NOUN
gujaf-421	60	18	.	.	PUNCT
gujaf-421	61	1	hence	hence	ADV
gujaf-421	61	2	economic	economic	ADJ
gujaf-421	61	3	interest	interest	NOUN
gujaf-421	61	4	and	and	CCONJ
gujaf-421	61	5	ecology	ecology	NOUN
gujaf-421	61	6	no	no	ADV
gujaf-421	61	7	longer	long	ADV
gujaf-421	61	8	contradict	contradict	VERB
gujaf-421	61	9	each	each	DET
gujaf-421	61	10	other	other	ADJ
gujaf-421	61	11	when	when	SCONJ
gujaf-421	61	12	brought	bring	VERB
gujaf-421	61	13	together	together	ADV
gujaf-421	61	14	under	under	ADP
gujaf-421	61	15	sustainability	sustainability	NOUN
gujaf-421	61	16	disclosure	disclosure	NOUN
gujaf-421	61	17	(	(	PUNCT
gujaf-421	61	18	baeten	baeten	VERB
gujaf-421	61	19	,	,	PUNCT
gujaf-421	61	20	2000	2000	NUM
gujaf-421	61	21	)	)	PUNCT
gujaf-421	61	22	.	.	PUNCT
gujaf-421	62	1	in	in	ADP
gujaf-421	62	2	the	the	DET
gujaf-421	62	3	general	general	ADJ
gujaf-421	62	4	sense	sense	NOUN
gujaf-421	62	5	sustainability	sustainability	NOUN
gujaf-421	62	6	is	be	AUX
gujaf-421	62	7	good	good	ADJ
gujaf-421	62	8	,	,	PUNCT
gujaf-421	62	9	but	but	CCONJ
gujaf-421	62	10	it	it	PRON
gujaf-421	62	11	still	still	ADV
gujaf-421	62	12	requires	require	VERB
gujaf-421	62	13	definition	definition	NOUN
gujaf-421	62	14	and	and	CCONJ
gujaf-421	62	15	elaboration	elaboration	NOUN
gujaf-421	62	16	(	(	PUNCT
gujaf-421	62	17	beatley	beatley	NOUN
gujaf-421	62	18	and	and	CCONJ
gujaf-421	62	19	manning	man	VERB
gujaf-421	62	20	1998	1998	NUM
gujaf-421	62	21	)	)	PUNCT
gujaf-421	62	22	.	.	PUNCT
gujaf-421	63	1	the	the	DET
gujaf-421	63	2	brundtland	brundtland	PROPN
gujaf-421	63	3	commission	commission	PROPN
gujaf-421	63	4	views	view	VERB
gujaf-421	63	5	development	development	NOUN
gujaf-421	63	6	as	as	ADP
gujaf-421	63	7	involving	involve	VERB
gujaf-421	63	8	a	a	DET
gujaf-421	63	9	progressive	progressive	ADJ
gujaf-421	63	10	transformation	transformation	NOUN
gujaf-421	63	11	of	of	ADP
gujaf-421	63	12	economy	economy	NOUN
gujaf-421	63	13	and	and	CCONJ
gujaf-421	63	14	society	society	NOUN
gujaf-421	63	15	.	.	PUNCT
gujaf-421	64	1	in	in	ADP
gujaf-421	64	2	this	this	DET
gujaf-421	64	3	regard	regard	NOUN
gujaf-421	64	4	,	,	PUNCT
gujaf-421	64	5	the	the	DET
gujaf-421	64	6	commission	commission	NOUN
gujaf-421	64	7	’s	’s	PART
gujaf-421	64	8	report	report	NOUN
gujaf-421	64	9	addressing	address	VERB
gujaf-421	64	10	sustainability	sustainability	NOUN
gujaf-421	64	11	development	development	NOUN
gujaf-421	64	12	,	,	PUNCT
gujaf-421	64	13	deemphasizes	deemphasize	VERB
gujaf-421	64	14	the	the	DET
gujaf-421	64	15	environment	environment	NOUN
gujaf-421	64	16	while	while	SCONJ
gujaf-421	64	17	emphasizing	emphasize	VERB
gujaf-421	64	18	human	human	ADJ
gujaf-421	64	19	needs	need	NOUN
gujaf-421	64	20	which	which	PRON
gujaf-421	64	21	would	would	AUX
gujaf-421	64	22	be	be	AUX
gujaf-421	64	23	realized	realize	VERB
gujaf-421	64	24	through	through	ADP
gujaf-421	64	25	development	development	NOUN
gujaf-421	64	26	.	.	PUNCT
gujaf-421	65	1	based	base	VERB
gujaf-421	65	2	on	on	ADP
gujaf-421	65	3	brundtland	brundtland	PROPN
gujaf-421	65	4	’s	’s	PART
gujaf-421	65	5	outlook	outlook	NOUN
gujaf-421	65	6	,	,	PUNCT
gujaf-421	65	7	it	it	PRON
gujaf-421	65	8	is	be	AUX
gujaf-421	65	9	possible	possible	ADJ
gujaf-421	65	10	to	to	PART
gujaf-421	65	11	aver	aver	VERB
gujaf-421	65	12	that	that	DET
gujaf-421	65	13	sustainability	sustainability	NOUN
gujaf-421	65	14	from	from	ADP
gujaf-421	65	15	an	an	DET
gujaf-421	65	16	accounting	accounting	NOUN
gujaf-421	65	17	perspective	perspective	NOUN
gujaf-421	65	18	can	can	AUX
gujaf-421	65	19	be	be	AUX
gujaf-421	65	20	seen	see	VERB
gujaf-421	65	21	as	as	ADP
gujaf-421	65	22	dealing	deal	VERB
gujaf-421	65	23	with	with	ADP
gujaf-421	65	24	environmental	environmental	ADJ
gujaf-421	65	25	reporting	reporting	NOUN
gujaf-421	65	26	(	(	PUNCT
gujaf-421	65	27	green	green	ADJ
gujaf-421	65	28	gusau	gusau	ADJ
gujaf-421	65	29	journal	journal	NOUN
gujaf-421	65	30	of	of	ADP
gujaf-421	65	31	accounting	accounting	NOUN
gujaf-421	65	32	and	and	CCONJ
gujaf-421	65	33	finance	finance	NOUN
gujaf-421	65	34	,	,	PUNCT
gujaf-421	65	35	vol.6	vol.6	PROPN
gujaf-421	65	36	,	,	PUNCT
gujaf-421	65	37	issue	issue	NOUN
gujaf-421	65	38	2	2	NUM
gujaf-421	65	39	,	,	PUNCT
gujaf-421	65	40	april	april	PROPN
gujaf-421	65	41	,	,	PUNCT
gujaf-421	65	42	2025	2025	NUM
gujaf-421	65	43	146	146	NUM
gujaf-421	65	44	accounting	accounting	NOUN
gujaf-421	65	45	)	)	PUNCT
gujaf-421	65	46	and	and	CCONJ
gujaf-421	65	47	developmental	developmental	ADJ
gujaf-421	65	48	reporting	reporting	NOUN
gujaf-421	65	49	(	(	PUNCT
gujaf-421	65	50	economic	economic	ADJ
gujaf-421	65	51	accounting	accounting	NOUN
gujaf-421	65	52	)	)	PUNCT
gujaf-421	65	53	.	.	PUNCT
gujaf-421	66	1	the	the	DET
gujaf-421	66	2	global	global	ADJ
gujaf-421	66	3	reporting	reporting	NOUN
gujaf-421	66	4	initiative	initiative	NOUN
gujaf-421	66	5	(	(	PUNCT
gujaf-421	66	6	2019	2019	NUM
gujaf-421	66	7	)	)	PUNCT
gujaf-421	66	8	,	,	PUNCT
gujaf-421	66	9	has	have	AUX
gujaf-421	66	10	defined	define	VERB
gujaf-421	66	11	sustainability	sustainability	NOUN
gujaf-421	66	12	reporting	reporting	NOUN
gujaf-421	66	13	as	as	ADP
gujaf-421	66	14	a	a	DET
gujaf-421	66	15	report	report	NOUN
gujaf-421	66	16	published	publish	VERB
gujaf-421	66	17	by	by	ADP
gujaf-421	66	18	a	a	DET
gujaf-421	66	19	company	company	NOUN
gujaf-421	66	20	or	or	CCONJ
gujaf-421	66	21	organization	organization	NOUN
gujaf-421	66	22	about	about	ADP
gujaf-421	66	23	the	the	DET
gujaf-421	66	24	economic	economic	ADJ
gujaf-421	66	25	,	,	PUNCT
gujaf-421	66	26	environmental	environmental	ADJ
gujaf-421	66	27	and	and	CCONJ
gujaf-421	66	28	social	social	ADJ
gujaf-421	66	29	impacts	impact	NOUN
gujaf-421	66	30	caused	cause	VERB
gujaf-421	66	31	by	by	ADP
gujaf-421	66	32	its	its	PRON
gujaf-421	66	33	everyday	everyday	ADJ
gujaf-421	66	34	activities	activity	NOUN
gujaf-421	66	35	.	.	PUNCT
gujaf-421	67	1	the	the	DET
gujaf-421	67	2	gri	gri	PROPN
gujaf-421	67	3	’s	’s	PART
gujaf-421	67	4	definition	definition	NOUN
gujaf-421	67	5	draws	draw	VERB
gujaf-421	67	6	upon	upon	SCONJ
gujaf-421	67	7	elkington	elkington	NOUN
gujaf-421	67	8	’s	’s	PART
gujaf-421	67	9	triple	triple	ADJ
gujaf-421	67	10	bottom	bottom	ADJ
gujaf-421	67	11	line	line	NOUN
gujaf-421	67	12	concept	concept	NOUN
gujaf-421	67	13	(	(	PUNCT
gujaf-421	67	14	1997	1997	NUM
gujaf-421	67	15	)	)	PUNCT
gujaf-421	67	16	.	.	PUNCT
gujaf-421	68	1	this	this	DET
gujaf-421	68	2	concept	concept	NOUN
gujaf-421	68	3	simplified	simplify	VERB
gujaf-421	68	4	sustainability	sustainability	NOUN
gujaf-421	68	5	reporting	reporting	NOUN
gujaf-421	68	6	to	to	ADP
gujaf-421	68	7	the	the	DET
gujaf-421	68	8	areas	area	NOUN
gujaf-421	68	9	which	which	PRON
gujaf-421	68	10	it	it	PRON
gujaf-421	68	11	principally	principally	ADV
gujaf-421	68	12	affects	affect	VERB
gujaf-421	68	13	namely	namely	ADV
gujaf-421	68	14	;	;	PUNCT
gujaf-421	68	15	social	social	ADJ
gujaf-421	68	16	,	,	PUNCT
gujaf-421	68	17	environmental	environmental	ADJ
gujaf-421	68	18	and	and	CCONJ
gujaf-421	68	19	economic	economic	ADJ
gujaf-421	68	20	objectives	objective	NOUN
gujaf-421	68	21	(	(	PUNCT
gujaf-421	68	22	abdullahi	abdullahi	NOUN
gujaf-421	68	23	&	&	CCONJ
gujaf-421	68	24	makama	makama	PROPN
gujaf-421	68	25	,	,	PUNCT
gujaf-421	68	26	2021	2021	NUM
gujaf-421	68	27	)	)	PUNCT
gujaf-421	68	28	.	.	PUNCT
gujaf-421	69	1	sustainability	sustainability	NOUN
gujaf-421	69	2	reporting	reporting	NOUN
gujaf-421	69	3	is	be	AUX
gujaf-421	69	4	seen	see	VERB
gujaf-421	69	5	to	to	PART
gujaf-421	69	6	be	be	AUX
gujaf-421	69	7	very	very	ADV
gujaf-421	69	8	crucial	crucial	ADJ
gujaf-421	69	9	in	in	ADP
gujaf-421	69	10	guaranteeing	guarantee	VERB
gujaf-421	69	11	that	that	SCONJ
gujaf-421	69	12	a	a	DET
gujaf-421	69	13	business	business	NOUN
gujaf-421	69	14	’s	’s	PART
gujaf-421	69	15	conduct	conduct	NOUN
gujaf-421	69	16	is	be	AUX
gujaf-421	69	17	based	base	VERB
gujaf-421	69	18	on	on	ADP
gujaf-421	69	19	the	the	DET
gujaf-421	69	20	philosophy	philosophy	NOUN
gujaf-421	69	21	of	of	ADP
gujaf-421	69	22	social	social	ADJ
gujaf-421	69	23	responsibility	responsibility	NOUN
gujaf-421	69	24	.	.	PUNCT
gujaf-421	70	1	this	this	DET
gujaf-421	70	2	form	form	NOUN
gujaf-421	70	3	of	of	ADP
gujaf-421	70	4	reporting	reporting	NOUN
gujaf-421	70	5	,	,	PUNCT
gujaf-421	70	6	serves	serve	VERB
gujaf-421	70	7	as	as	ADP
gujaf-421	70	8	a	a	DET
gujaf-421	70	9	medium	medium	NOUN
gujaf-421	70	10	for	for	ADP
gujaf-421	70	11	communicating	communicate	VERB
gujaf-421	70	12	the	the	DET
gujaf-421	70	13	various	various	ADJ
gujaf-421	70	14	corporate	corporate	ADJ
gujaf-421	70	15	sustainability	sustainability	NOUN
gujaf-421	70	16	performances	performance	NOUN
gujaf-421	70	17	to	to	ADP
gujaf-421	70	18	stakeholders	stakeholder	NOUN
gujaf-421	70	19	(	(	PUNCT
gujaf-421	70	20	hyršlová	hyršlová	X
gujaf-421	70	21	,	,	PUNCT
gujaf-421	70	22	et	et	PROPN
gujaf-421	70	23	al	al	PROPN
gujaf-421	70	24	,	,	PUNCT
gujaf-421	70	25	2015	2015	NUM
gujaf-421	70	26	)	)	PUNCT
gujaf-421	70	27	.	.	PUNCT
gujaf-421	71	1	sustainability	sustainability	NOUN
gujaf-421	71	2	reporting	reporting	NOUN
gujaf-421	71	3	when	when	SCONJ
gujaf-421	71	4	practiced	practice	VERB
gujaf-421	71	5	effectively	effectively	ADV
gujaf-421	71	6	brings	bring	VERB
gujaf-421	71	7	about	about	ADP
gujaf-421	71	8	a	a	DET
gujaf-421	71	9	better	well	ADJ
gujaf-421	71	10	understanding	understanding	NOUN
gujaf-421	71	11	of	of	ADP
gujaf-421	71	12	risk	risk	NOUN
gujaf-421	71	13	and	and	CCONJ
gujaf-421	71	14	opportunities	opportunity	NOUN
gujaf-421	71	15	,	,	PUNCT
gujaf-421	71	16	it	it	PRON
gujaf-421	71	17	bridges	bridge	VERB
gujaf-421	71	18	the	the	DET
gujaf-421	71	19	gap	gap	NOUN
gujaf-421	71	20	between	between	ADP
gujaf-421	71	21	financial	financial	ADJ
gujaf-421	71	22	and	and	CCONJ
gujaf-421	71	23	non	non	ADJ
gujaf-421	71	24	-	-	ADJ
gujaf-421	71	25	financial	financial	ADJ
gujaf-421	71	26	performance	performance	NOUN
gujaf-421	71	27	.	.	PUNCT
gujaf-421	72	1	sustainability	sustainability	NOUN
gujaf-421	72	2	reporting	reporting	NOUN
gujaf-421	72	3	has	have	AUX
gujaf-421	72	4	been	be	AUX
gujaf-421	72	5	said	say	VERB
gujaf-421	72	6	to	to	PART
gujaf-421	72	7	streamline	streamline	VERB
gujaf-421	72	8	processes	process	NOUN
gujaf-421	72	9	,	,	PUNCT
gujaf-421	72	10	reduce	reduce	VERB
gujaf-421	72	11	costs	cost	NOUN
gujaf-421	72	12	while	while	SCONJ
gujaf-421	72	13	improving	improve	VERB
gujaf-421	72	14	efficiency	efficiency	NOUN
gujaf-421	72	15	(	(	PUNCT
gujaf-421	72	16	abdullahi	abdullahi	NOUN
gujaf-421	72	17	&	&	CCONJ
gujaf-421	72	18	makama	makama	PROPN
gujaf-421	72	19	,	,	PUNCT
gujaf-421	72	20	2021	2021	NUM
gujaf-421	72	21	)	)	PUNCT
gujaf-421	72	22	.	.	PUNCT
gujaf-421	73	1	it	it	PRON
gujaf-421	73	2	influences	influence	VERB
gujaf-421	73	3	long	long	ADJ
gujaf-421	73	4	-	-	PUNCT
gujaf-421	73	5	term	term	NOUN
gujaf-421	73	6	management	management	NOUN
gujaf-421	73	7	strategies	strategy	NOUN
gujaf-421	73	8	,	,	PUNCT
gujaf-421	73	9	policies	policy	NOUN
gujaf-421	73	10	and	and	CCONJ
gujaf-421	73	11	business	business	NOUN
gujaf-421	73	12	plans	plan	NOUN
gujaf-421	73	13	.	.	PUNCT
gujaf-421	74	1	it	it	PRON
gujaf-421	74	2	helps	help	VERB
gujaf-421	74	3	a	a	DET
gujaf-421	74	4	firm	firm	NOUN
gujaf-421	74	5	to	to	PART
gujaf-421	74	6	avoid	avoid	VERB
gujaf-421	74	7	the	the	DET
gujaf-421	74	8	publicity	publicity	NOUN
gujaf-421	74	9	of	of	ADP
gujaf-421	74	10	environmental	environmental	ADJ
gujaf-421	74	11	,	,	PUNCT
gujaf-421	74	12	social	social	ADJ
gujaf-421	74	13	and	and	CCONJ
gujaf-421	74	14	governance	governance	NOUN
gujaf-421	74	15	failures	failure	NOUN
gujaf-421	74	16	,	,	PUNCT
gujaf-421	74	17	and	and	CCONJ
gujaf-421	74	18	brings	bring	VERB
gujaf-421	74	19	about	about	ADP
gujaf-421	74	20	comparison	comparison	NOUN
gujaf-421	74	21	of	of	ADP
gujaf-421	74	22	performance	performance	NOUN
gujaf-421	74	23	internally	internally	ADV
gujaf-421	74	24	and	and	CCONJ
gujaf-421	74	25	between	between	ADP
gujaf-421	74	26	organizations	organization	NOUN
gujaf-421	74	27	and	and	CCONJ
gujaf-421	74	28	sectors	sector	NOUN
gujaf-421	74	29	.	.	PUNCT
gujaf-421	75	1	theoretical	theoretical	ADJ
gujaf-421	75	2	framework	framework	NOUN
gujaf-421	75	3	in	in	ADP
gujaf-421	75	4	order	order	NOUN
gujaf-421	75	5	to	to	PART
gujaf-421	75	6	understand	understand	VERB
gujaf-421	75	7	the	the	DET
gujaf-421	75	8	complexities	complexity	NOUN
gujaf-421	75	9	of	of	ADP
gujaf-421	75	10	the	the	DET
gujaf-421	75	11	growing	grow	VERB
gujaf-421	75	12	challenges	challenge	NOUN
gujaf-421	75	13	of	of	ADP
gujaf-421	75	14	business	business	NOUN
gujaf-421	75	15	,	,	PUNCT
gujaf-421	75	16	a	a	DET
gujaf-421	75	17	growing	grow	VERB
gujaf-421	75	18	number	number	NOUN
gujaf-421	75	19	of	of	ADP
gujaf-421	75	20	practitioners	practitioner	NOUN
gujaf-421	75	21	and	and	CCONJ
gujaf-421	75	22	scholars	scholar	NOUN
gujaf-421	75	23	have	have	AUX
gujaf-421	75	24	been	be	AUX
gujaf-421	75	25	experimenting	experiment	VERB
gujaf-421	75	26	with	with	ADP
gujaf-421	75	27	various	various	ADJ
gujaf-421	75	28	concepts	concept	NOUN
gujaf-421	75	29	and	and	CCONJ
gujaf-421	75	30	models	model	NOUN
gujaf-421	75	31	.	.	PUNCT
gujaf-421	76	1	the	the	DET
gujaf-421	76	2	stakeholder	stakeholder	NOUN
gujaf-421	76	3	’s	’s	PART
gujaf-421	76	4	theory	theory	NOUN
gujaf-421	76	5	has	have	AUX
gujaf-421	76	6	emerged	emerge	VERB
gujaf-421	76	7	as	as	ADP
gujaf-421	76	8	a	a	DET
gujaf-421	76	9	means	means	NOUN
gujaf-421	76	10	to	to	PART
gujaf-421	76	11	provide	provide	VERB
gujaf-421	76	12	a	a	DET
gujaf-421	76	13	better	well	ADJ
gujaf-421	76	14	understanding	understanding	NOUN
gujaf-421	76	15	and	and	CCONJ
gujaf-421	76	16	a	a	DET
gujaf-421	76	17	remedy	remedy	NOUN
gujaf-421	76	18	for	for	ADP
gujaf-421	76	19	value	value	NOUN
gujaf-421	76	20	creation	creation	NOUN
gujaf-421	76	21	as	as	ADV
gujaf-421	76	22	well	well	ADV
gujaf-421	76	23	as	as	ADP
gujaf-421	76	24	connecting	connect	VERB
gujaf-421	76	25	business	business	NOUN
gujaf-421	76	26	and	and	CCONJ
gujaf-421	76	27	ethics	ethic	NOUN
gujaf-421	76	28	(	(	PUNCT
gujaf-421	76	29	parma	parma	PROPN
gujaf-421	76	30	et	et	PROPN
gujaf-421	76	31	al	al	PROPN
gujaf-421	76	32	,	,	PUNCT
gujaf-421	76	33	2010).the	2010).the	DET
gujaf-421	76	34	stakeholder	stakeholder	NOUN
gujaf-421	76	35	theory	theory	NOUN
gujaf-421	76	36	implies	imply	VERB
gujaf-421	76	37	that	that	SCONJ
gujaf-421	76	38	businesses	business	NOUN
gujaf-421	76	39	generally	generally	ADV
gujaf-421	76	40	tend	tend	VERB
gujaf-421	76	41	to	to	PART
gujaf-421	76	42	interact	interact	VERB
gujaf-421	76	43	with	with	ADP
gujaf-421	76	44	various	various	ADJ
gujaf-421	76	45	factors	factor	NOUN
gujaf-421	76	46	in	in	ADP
gujaf-421	76	47	its	its	PRON
gujaf-421	76	48	environment	environment	NOUN
gujaf-421	76	49	.	.	PUNCT
gujaf-421	77	1	these	these	DET
gujaf-421	77	2	factors	factor	NOUN
gujaf-421	77	3	are	be	AUX
gujaf-421	77	4	called	call	VERB
gujaf-421	77	5	stakeholders	stakeholder	NOUN
gujaf-421	77	6	and	and	CCONJ
gujaf-421	77	7	they	they	PRON
gujaf-421	77	8	could	could	AUX
gujaf-421	77	9	include	include	VERB
gujaf-421	77	10	investors	investor	NOUN
gujaf-421	77	11	,	,	PUNCT
gujaf-421	77	12	customers	customer	NOUN
gujaf-421	77	13	,	,	PUNCT
gujaf-421	77	14	political	political	ADJ
gujaf-421	77	15	groups	group	NOUN
gujaf-421	77	16	,	,	PUNCT
gujaf-421	77	17	employees	employee	NOUN
gujaf-421	77	18	,	,	PUNCT
gujaf-421	77	19	suppliers	supplier	NOUN
gujaf-421	77	20	,	,	PUNCT
gujaf-421	77	21	government	government	NOUN
gujaf-421	77	22	,	,	PUNCT
gujaf-421	77	23	and	and	CCONJ
gujaf-421	77	24	trade	trade	NOUN
gujaf-421	77	25	associations	association	NOUN
gujaf-421	77	26	which	which	PRON
gujaf-421	77	27	interact	interact	VERB
gujaf-421	77	28	to	to	PART
gujaf-421	77	29	jointly	jointly	ADV
gujaf-421	77	30	create	create	VERB
gujaf-421	77	31	and	and	CCONJ
gujaf-421	77	32	trade	trade	NOUN
gujaf-421	77	33	value	value	NOUN
gujaf-421	77	34	.	.	PUNCT
gujaf-421	78	1	(	(	PUNCT
gujaf-421	78	2	gotherstorm	gotherstorm	NOUN
gujaf-421	78	3	,	,	PUNCT
gujaf-421	78	4	2012	2012	NUM
gujaf-421	78	5	)	)	PUNCT
gujaf-421	78	6	stakeholder	stakeholder	NOUN
gujaf-421	78	7	theories	theory	NOUN
gujaf-421	78	8	can	can	AUX
gujaf-421	78	9	be	be	AUX
gujaf-421	78	10	descriptive	descriptive	ADJ
gujaf-421	78	11	or	or	CCONJ
gujaf-421	78	12	instrumental	instrumental	ADJ
gujaf-421	78	13	.	.	PUNCT
gujaf-421	79	1	when	when	SCONJ
gujaf-421	79	2	descriptive	descriptive	ADJ
gujaf-421	79	3	,	,	PUNCT
gujaf-421	79	4	it	it	PRON
gujaf-421	79	5	refers	refer	VERB
gujaf-421	79	6	to	to	ADP
gujaf-421	79	7	past	past	NOUN
gujaf-421	79	8	,	,	PUNCT
gujaf-421	79	9	present	present	ADJ
gujaf-421	79	10	and	and	CCONJ
gujaf-421	79	11	future	future	ADJ
gujaf-421	79	12	conditions	condition	NOUN
gujaf-421	79	13	while	while	SCONJ
gujaf-421	79	14	when	when	SCONJ
gujaf-421	79	15	it	it	PRON
gujaf-421	79	16	is	be	AUX
gujaf-421	79	17	instrumental	instrumental	ADJ
gujaf-421	79	18	,	,	PUNCT
gujaf-421	79	19	the	the	DET
gujaf-421	79	20	focus	focus	NOUN
gujaf-421	79	21	is	be	AUX
gujaf-421	79	22	on	on	ADP
gujaf-421	79	23	the	the	DET
gujaf-421	79	24	relationship	relationship	NOUN
gujaf-421	79	25	between	between	ADP
gujaf-421	79	26	profitability	profitability	NOUN
gujaf-421	79	27	and	and	CCONJ
gujaf-421	79	28	stakeholders	stakeholder	NOUN
gujaf-421	79	29	.	.	PUNCT
gujaf-421	80	1	the	the	DET
gujaf-421	80	2	implication	implication	NOUN
gujaf-421	80	3	of	of	ADP
gujaf-421	80	4	the	the	DET
gujaf-421	80	5	stakeholder	stakeholder	NOUN
gujaf-421	80	6	theory	theory	NOUN
gujaf-421	80	7	is	be	AUX
gujaf-421	80	8	that	that	SCONJ
gujaf-421	80	9	not	not	PART
gujaf-421	80	10	just	just	ADV
gujaf-421	80	11	the	the	DET
gujaf-421	80	12	shareowners	shareowner	NOUN
gujaf-421	80	13	,	,	PUNCT
gujaf-421	80	14	but	but	CCONJ
gujaf-421	80	15	also	also	ADV
gujaf-421	80	16	a	a	DET
gujaf-421	80	17	large	large	ADJ
gujaf-421	80	18	number	number	NOUN
gujaf-421	80	19	of	of	ADP
gujaf-421	80	20	stakeholder	stakeholder	NOUN
gujaf-421	80	21	’s	’s	PART
gujaf-421	80	22	interests	interest	NOUN
gujaf-421	80	23	are	be	AUX
gujaf-421	80	24	expected	expect	VERB
gujaf-421	80	25	to	to	PART
gujaf-421	80	26	be	be	AUX
gujaf-421	80	27	satisfied	satisfy	VERB
gujaf-421	80	28	by	by	ADP
gujaf-421	80	29	management	management	NOUN
gujaf-421	80	30	.	.	PUNCT
gujaf-421	81	1	stakeholder	stakeholder	NOUN
gujaf-421	81	2	theory	theory	NOUN
gujaf-421	81	3	when	when	SCONJ
gujaf-421	81	4	applied	apply	VERB
gujaf-421	81	5	to	to	ADP
gujaf-421	81	6	the	the	DET
gujaf-421	81	7	decision	decision	NOUN
gujaf-421	81	8	-	-	PUNCT
gujaf-421	81	9	making	make	VERB
gujaf-421	81	10	process	process	NOUN
gujaf-421	81	11	means	mean	VERB
gujaf-421	81	12	decision	decision	NOUN
gujaf-421	81	13	making	making	NOUN
gujaf-421	81	14	is	be	AUX
gujaf-421	81	15	conducted	conduct	VERB
gujaf-421	81	16	in	in	ADP
gujaf-421	81	17	a	a	DET
gujaf-421	81	18	fair	fair	ADJ
gujaf-421	81	19	way	way	NOUN
gujaf-421	81	20	.	.	PUNCT
gujaf-421	82	1	the	the	DET
gujaf-421	82	2	outcome	outcome	NOUN
gujaf-421	82	3	of	of	ADP
gujaf-421	82	4	such	such	ADJ
gujaf-421	82	5	decision	decision	NOUN
gujaf-421	82	6	-	-	PUNCT
gujaf-421	82	7	making	make	VERB
gujaf-421	82	8	processes	process	NOUN
gujaf-421	82	9	would	would	AUX
gujaf-421	82	10	be	be	AUX
gujaf-421	82	11	to	to	ADP
gujaf-421	82	12	a	a	DET
gujaf-421	82	13	large	large	ADJ
gujaf-421	82	14	extent	extent	NOUN
gujaf-421	82	15	acceptable	acceptable	ADJ
gujaf-421	82	16	across	across	ADP
gujaf-421	82	17	board	board	NOUN
gujaf-421	82	18	.	.	PUNCT
gujaf-421	83	1	a	a	DET
gujaf-421	83	2	firm	firm	NOUN
gujaf-421	83	3	’s	’s	PART
gujaf-421	83	4	actions	action	NOUN
gujaf-421	83	5	and	and	CCONJ
gujaf-421	83	6	decision	decision	NOUN
gujaf-421	83	7	-	-	PUNCT
gujaf-421	83	8	making	make	VERB
gujaf-421	83	9	process	process	NOUN
gujaf-421	83	10	affects	affect	VERB
gujaf-421	83	11	the	the	DET
gujaf-421	83	12	stakeholders	stakeholder	NOUN
gujaf-421	83	13	of	of	ADP
gujaf-421	83	14	the	the	DET
gujaf-421	83	15	firm	firm	NOUN
gujaf-421	83	16	and	and	CCONJ
gujaf-421	83	17	so	so	ADV
gujaf-421	83	18	,	,	PUNCT
gujaf-421	83	19	stakeholders	stakeholder	NOUN
gujaf-421	83	20	are	be	AUX
gujaf-421	83	21	said	say	VERB
gujaf-421	83	22	to	to	ADP
gujaf-421	83	23	having	have	VERB
gujaf-421	83	24	a	a	DET
gujaf-421	83	25	legitimate	legitimate	ADJ
gujaf-421	83	26	interest	interest	NOUN
gujaf-421	83	27	in	in	ADP
gujaf-421	83	28	the	the	DET
gujaf-421	83	29	corporation	corporation	NOUN
gujaf-421	83	30	.	.	PUNCT
gujaf-421	84	1	the	the	DET
gujaf-421	84	2	legitimacy	legitimacy	NOUN
gujaf-421	84	3	theory	theory	NOUN
gujaf-421	84	4	can	can	AUX
gujaf-421	84	5	also	also	ADV
gujaf-421	84	6	be	be	AUX
gujaf-421	84	7	seen	see	VERB
gujaf-421	84	8	as	as	SCONJ
gujaf-421	84	9	it	it	PRON
gujaf-421	84	10	overlaps	overlap	VERB
gujaf-421	84	11	with	with	ADP
gujaf-421	84	12	stakeholder	stakeholder	NOUN
gujaf-421	84	13	theory	theory	NOUN
gujaf-421	84	14	.	.	PUNCT
gujaf-421	85	1	it	it	PRON
gujaf-421	85	2	states	state	VERB
gujaf-421	85	3	that	that	SCONJ
gujaf-421	85	4	an	an	DET
gujaf-421	85	5	organisation	organisation	NOUN
gujaf-421	85	6	seeks	seek	VERB
gujaf-421	85	7	to	to	PART
gujaf-421	85	8	operate	operate	VERB
gujaf-421	85	9	within	within	ADP
gujaf-421	85	10	what	what	PRON
gujaf-421	85	11	is	be	AUX
gujaf-421	85	12	considered	consider	VERB
gujaf-421	85	13	as	as	ADP
gujaf-421	85	14	acceptable	acceptable	ADJ
gujaf-421	85	15	behaviour	behaviour	NOUN
gujaf-421	85	16	in	in	ADP
gujaf-421	85	17	the	the	DET
gujaf-421	85	18	society	society	NOUN
gujaf-421	85	19	.	.	PUNCT
gujaf-421	86	1	this	this	PRON
gujaf-421	86	2	changes	change	VERB
gujaf-421	86	3	overtime	overtime	NOUN
gujaf-421	86	4	and	and	CCONJ
gujaf-421	86	5	the	the	DET
gujaf-421	86	6	firm	firm	NOUN
gujaf-421	86	7	must	must	AUX
gujaf-421	86	8	be	be	AUX
gujaf-421	86	9	ready	ready	ADJ
gujaf-421	86	10	for	for	ADP
gujaf-421	86	11	variation	variation	NOUN
gujaf-421	86	12	in	in	ADP
gujaf-421	86	13	the	the	DET
gujaf-421	86	14	environment	environment	NOUN
gujaf-421	86	15	”	"	PUNCT
gujaf-421	86	16	.	.	PUNCT
gujaf-421	87	1	(	(	PUNCT
gujaf-421	87	2	islam	islam	PROPN
gujaf-421	87	3	and	and	CCONJ
gujaf-421	87	4	deegan	deegan	PROPN
gujaf-421	87	5	2007	2007	NUM
gujaf-421	87	6	)	)	PUNCT
gujaf-421	87	7	.	.	PUNCT
gujaf-421	88	1	this	this	DET
gujaf-421	88	2	theory	theory	NOUN
gujaf-421	88	3	considers	consider	VERB
gujaf-421	88	4	social	social	ADJ
gujaf-421	88	5	contact	contact	NOUN
gujaf-421	88	6	.	.	PUNCT
gujaf-421	89	1	if	if	SCONJ
gujaf-421	89	2	a	a	DET
gujaf-421	89	3	firm	firm	NOUN
gujaf-421	89	4	is	be	AUX
gujaf-421	89	5	not	not	PART
gujaf-421	89	6	behaving	behave	VERB
gujaf-421	89	7	in	in	ADP
gujaf-421	89	8	an	an	DET
gujaf-421	89	9	acceptable	acceptable	ADJ
gujaf-421	89	10	way	way	NOUN
gujaf-421	89	11	,	,	PUNCT
gujaf-421	89	12	the	the	DET
gujaf-421	89	13	stakeholders	stakeholder	NOUN
gujaf-421	89	14	can	can	AUX
gujaf-421	89	15	react	react	VERB
gujaf-421	89	16	negatively	negatively	ADV
gujaf-421	89	17	to	to	ADP
gujaf-421	89	18	such	such	ADJ
gujaf-421	89	19	behaviour	behaviour	NOUN
gujaf-421	89	20	.	.	PUNCT
gujaf-421	90	1	firms	firm	NOUN
gujaf-421	90	2	can	can	AUX
gujaf-421	90	3	influence	influence	VERB
gujaf-421	90	4	the	the	DET
gujaf-421	90	5	society	society	NOUN
gujaf-421	90	6	through	through	ADP
gujaf-421	90	7	the	the	DET
gujaf-421	90	8	information	information	NOUN
gujaf-421	90	9	revealed	reveal	VERB
gujaf-421	90	10	about	about	ADP
gujaf-421	90	11	environmental	environmental	ADJ
gujaf-421	90	12	and	and	CCONJ
gujaf-421	90	13	social	social	ADJ
gujaf-421	90	14	issues	issue	NOUN
gujaf-421	90	15	,	,	PUNCT
gujaf-421	90	16	but	but	CCONJ
gujaf-421	90	17	they	they	PRON
gujaf-421	90	18	can	can	AUX
gujaf-421	90	19	also	also	ADV
gujaf-421	90	20	select	select	VERB
gujaf-421	90	21	the	the	DET
gujaf-421	90	22	information	information	NOUN
gujaf-421	90	23	revealed	reveal	VERB
gujaf-421	90	24	to	to	ADP
gujaf-421	90	25	the	the	DET
gujaf-421	90	26	society	society	NOUN
gujaf-421	90	27	(	(	PUNCT
gujaf-421	90	28	deegan	deegan	PROPN
gujaf-421	90	29	2002	2002	NUM
gujaf-421	90	30	)	)	PUNCT
gujaf-421	90	31	.	.	PUNCT
gujaf-421	91	1	another	another	DET
gujaf-421	91	2	theory	theory	NOUN
gujaf-421	91	3	applicable	applicable	ADJ
gujaf-421	91	4	to	to	ADP
gujaf-421	91	5	sustainability	sustainability	NOUN
gujaf-421	91	6	reporting	reporting	NOUN
gujaf-421	91	7	is	be	AUX
gujaf-421	91	8	the	the	DET
gujaf-421	91	9	principal	principal	ADJ
gujaf-421	91	10	-	-	PUNCT
gujaf-421	91	11	agent	agent	NOUN
gujaf-421	91	12	theory	theory	NOUN
gujaf-421	91	13	(	(	PUNCT
gujaf-421	91	14	jensen	jensen	PROPN
gujaf-421	91	15	&	&	CCONJ
gujaf-421	91	16	meckling	meckling	PROPN
gujaf-421	91	17	,	,	PUNCT
gujaf-421	91	18	1976	1976	NUM
gujaf-421	91	19	)	)	PUNCT
gujaf-421	91	20	.	.	PUNCT
gujaf-421	92	1	in	in	ADP
gujaf-421	92	2	the	the	DET
gujaf-421	92	3	context	context	NOUN
gujaf-421	92	4	of	of	ADP
gujaf-421	92	5	sustainability	sustainability	NOUN
gujaf-421	92	6	reporting	reporting	NOUN
gujaf-421	92	7	,	,	PUNCT
gujaf-421	92	8	the	the	DET
gujaf-421	92	9	society	society	NOUN
gujaf-421	92	10	and	and	CCONJ
gujaf-421	92	11	company	company	NOUN
gujaf-421	92	12	’s	’s	PART
gujaf-421	92	13	stakeholders	stakeholder	NOUN
gujaf-421	92	14	represent	represent	VERB
gujaf-421	92	15	the	the	DET
gujaf-421	92	16	principal	principal	NOUN
gujaf-421	92	17	while	while	SCONJ
gujaf-421	92	18	the	the	DET
gujaf-421	92	19	firm	firm	NOUN
gujaf-421	92	20	represents	represent	VERB
gujaf-421	92	21	the	the	DET
gujaf-421	92	22	agent	agent	NOUN
gujaf-421	92	23	(	(	PUNCT
gujaf-421	92	24	zorio	zorio	PROPN
gujaf-421	92	25	,	,	PUNCT
gujaf-421	92	26	gracia	gracia	PROPN
gujaf-421	92	27	-	-	PUNCT
gujaf-421	92	28	benau	benau	PROPN
gujaf-421	92	29	,	,	PUNCT
gujaf-421	92	30	gusau	gusau	ADJ
gujaf-421	92	31	journal	journal	NOUN
gujaf-421	92	32	of	of	ADP
gujaf-421	92	33	accounting	accounting	NOUN
gujaf-421	92	34	and	and	CCONJ
gujaf-421	92	35	finance	finance	NOUN
gujaf-421	92	36	,	,	PUNCT
gujaf-421	92	37	vol.6	vol.6	PROPN
gujaf-421	92	38	,	,	PUNCT
gujaf-421	92	39	issue	issue	NOUN
gujaf-421	92	40	2	2	NUM
gujaf-421	92	41	,	,	PUNCT
gujaf-421	92	42	april	april	PROPN
gujaf-421	92	43	,	,	PUNCT
gujaf-421	92	44	2025	2025	NUM
gujaf-421	92	45	147	147	NUM
gujaf-421	92	46	&	&	CCONJ
gujaf-421	92	47	sierra	sierra	PROPN
gujaf-421	92	48	,	,	PUNCT
gujaf-421	92	49	2013	2013	NUM
gujaf-421	92	50	)	)	PUNCT
gujaf-421	92	51	.	.	PUNCT
gujaf-421	93	1	in	in	ADP
gujaf-421	93	2	the	the	DET
gujaf-421	93	3	principal	principal	ADJ
gujaf-421	93	4	-	-	PUNCT
gujaf-421	93	5	agency	agency	NOUN
gujaf-421	93	6	theory	theory	NOUN
gujaf-421	93	7	as	as	SCONJ
gujaf-421	93	8	it	it	PRON
gujaf-421	93	9	relates	relate	VERB
gujaf-421	93	10	to	to	ADP
gujaf-421	93	11	sustainability	sustainability	NOUN
gujaf-421	93	12	disclosure	disclosure	NOUN
gujaf-421	93	13	,	,	PUNCT
gujaf-421	93	14	infers	infer	NOUN
gujaf-421	93	15	that	that	SCONJ
gujaf-421	93	16	managers	manager	NOUN
gujaf-421	93	17	will	will	AUX
gujaf-421	93	18	only	only	ADV
gujaf-421	93	19	disclose	disclose	VERB
gujaf-421	93	20	sustainability	sustainability	NOUN
gujaf-421	93	21	information	information	NOUN
gujaf-421	93	22	if	if	SCONJ
gujaf-421	93	23	it	it	PRON
gujaf-421	93	24	increases	increase	VERB
gujaf-421	93	25	the	the	DET
gujaf-421	93	26	company	company	NOUN
gujaf-421	93	27	’s	’s	PART
gujaf-421	93	28	interest	interest	NOUN
gujaf-421	93	29	.	.	PUNCT
gujaf-421	94	1	as	as	SCONJ
gujaf-421	94	2	the	the	DET
gujaf-421	94	3	firm	firm	NOUN
gujaf-421	94	4	(	(	PUNCT
gujaf-421	94	5	agent	agent	NOUN
gujaf-421	94	6	)	)	PUNCT
gujaf-421	94	7	is	be	AUX
gujaf-421	94	8	usually	usually	ADV
gujaf-421	94	9	the	the	DET
gujaf-421	94	10	first	first	ADJ
gujaf-421	94	11	to	to	PART
gujaf-421	94	12	know	know	VERB
gujaf-421	94	13	the	the	DET
gujaf-421	94	14	social	social	ADJ
gujaf-421	94	15	and	and	CCONJ
gujaf-421	94	16	environmental	environmental	ADJ
gujaf-421	94	17	consequences	consequence	NOUN
gujaf-421	94	18	of	of	ADP
gujaf-421	94	19	its	its	PRON
gujaf-421	94	20	business	business	NOUN
gujaf-421	94	21	operation	operation	NOUN
gujaf-421	94	22	.	.	PUNCT
gujaf-421	95	1	it	it	PRON
gujaf-421	95	2	can	can	AUX
gujaf-421	95	3	determine	determine	VERB
gujaf-421	95	4	whether	whether	SCONJ
gujaf-421	95	5	or	or	CCONJ
gujaf-421	95	6	not	not	PART
gujaf-421	95	7	to	to	PART
gujaf-421	95	8	disclose	disclose	VERB
gujaf-421	95	9	this	this	DET
gujaf-421	95	10	information	information	NOUN
gujaf-421	95	11	(	(	PUNCT
gujaf-421	95	12	comyns	comyn	NOUN
gujaf-421	95	13	,	,	PUNCT
gujaf-421	95	14	figge	figge	NOUN
gujaf-421	95	15	,	,	PUNCT
gujaf-421	95	16	hahn	hahn	PROPN
gujaf-421	95	17	,	,	PUNCT
gujaf-421	95	18	&	&	CCONJ
gujaf-421	95	19	barkemeyer	barkemeyer	PROPN
gujaf-421	95	20	,	,	PUNCT
gujaf-421	95	21	2013	2013	NUM
gujaf-421	95	22	)	)	PUNCT
gujaf-421	95	23	.	.	PUNCT
gujaf-421	96	1	the	the	DET
gujaf-421	96	2	financial	financial	ADJ
gujaf-421	96	3	report	report	NOUN
gujaf-421	96	4	and	and	CCONJ
gujaf-421	96	5	its	its	PRON
gujaf-421	96	6	disclosureremain	disclosureremain	NOUN
gujaf-421	96	7	the	the	DET
gujaf-421	96	8	main	main	ADJ
gujaf-421	96	9	means	mean	NOUN
gujaf-421	96	10	of	of	ADP
gujaf-421	96	11	communication	communication	NOUN
gujaf-421	96	12	between	between	ADP
gujaf-421	96	13	the	the	DET
gujaf-421	96	14	firm	firm	NOUN
gujaf-421	96	15	and	and	CCONJ
gujaf-421	96	16	its	its	PRON
gujaf-421	96	17	stakeholders	stakeholder	NOUN
gujaf-421	96	18	(	(	PUNCT
gujaf-421	96	19	healy	healy	PROPN
gujaf-421	96	20	&	&	CCONJ
gujaf-421	96	21	palepu	palepu	NOUN
gujaf-421	96	22	2001	2001	NUM
gujaf-421	96	23	)	)	PUNCT
gujaf-421	96	24	.	.	PUNCT
gujaf-421	97	1	through	through	ADP
gujaf-421	97	2	the	the	DET
gujaf-421	97	3	report	report	NOUN
gujaf-421	97	4	,	,	PUNCT
gujaf-421	97	5	management	management	NOUN
gujaf-421	97	6	is	be	AUX
gujaf-421	97	7	able	able	ADJ
gujaf-421	97	8	to	to	PART
gujaf-421	97	9	provide	provide	VERB
gujaf-421	97	10	support	support	NOUN
gujaf-421	97	11	to	to	ADP
gujaf-421	97	12	decision	decision	NOUN
gujaf-421	97	13	makers	maker	NOUN
gujaf-421	97	14	.	.	PUNCT
gujaf-421	98	1	in	in	ADP
gujaf-421	98	2	order	order	NOUN
gujaf-421	98	3	for	for	SCONJ
gujaf-421	98	4	the	the	DET
gujaf-421	98	5	capital	capital	NOUN
gujaf-421	98	6	market	market	NOUN
gujaf-421	98	7	to	to	PART
gujaf-421	98	8	function	function	VERB
gujaf-421	98	9	efficiently	efficiently	ADV
gujaf-421	98	10	,	,	PUNCT
gujaf-421	98	11	disclosure	disclosure	NOUN
gujaf-421	98	12	is	be	AUX
gujaf-421	98	13	required	require	VERB
gujaf-421	98	14	of	of	ADP
gujaf-421	98	15	a	a	DET
gujaf-421	98	16	business	business	NOUN
gujaf-421	98	17	entity	entity	NOUN
gujaf-421	98	18	(	(	PUNCT
gujaf-421	98	19	healy	healy	PROPN
gujaf-421	98	20	&	&	CCONJ
gujaf-421	98	21	palepu	palepu	NOUN
gujaf-421	98	22	2001	2001	NUM
gujaf-421	98	23	)	)	PUNCT
gujaf-421	98	24	.	.	PUNCT
gujaf-421	99	1	these	these	DET
gujaf-421	99	2	disclosures	disclosure	NOUN
gujaf-421	99	3	are	be	AUX
gujaf-421	99	4	crucial	crucial	ADJ
gujaf-421	99	5	,	,	PUNCT
gujaf-421	99	6	and	and	CCONJ
gujaf-421	99	7	one	one	NUM
gujaf-421	99	8	of	of	ADP
gujaf-421	99	9	such	such	ADJ
gujaf-421	99	10	disclosures	disclosure	NOUN
gujaf-421	99	11	is	be	AUX
gujaf-421	99	12	sustainability	sustainability	NOUN
gujaf-421	99	13	reporting	reporting	NOUN
gujaf-421	99	14	.	.	PUNCT
gujaf-421	100	1	if	if	SCONJ
gujaf-421	100	2	a	a	DET
gujaf-421	100	3	firm	firm	NOUN
gujaf-421	100	4	takes	take	VERB
gujaf-421	100	5	part	part	NOUN
gujaf-421	100	6	in	in	ADP
gujaf-421	100	7	sustainability	sustainability	NOUN
gujaf-421	100	8	development	development	NOUN
gujaf-421	100	9	activities	activity	NOUN
gujaf-421	100	10	,	,	PUNCT
gujaf-421	100	11	it	it	PRON
gujaf-421	100	12	is	be	AUX
gujaf-421	100	13	important	important	ADJ
gujaf-421	100	14	for	for	SCONJ
gujaf-421	100	15	the	the	DET
gujaf-421	100	16	firm	firm	NOUN
gujaf-421	100	17	to	to	PART
gujaf-421	100	18	communicate	communicate	VERB
gujaf-421	100	19	this	this	PRON
gujaf-421	100	20	to	to	ADP
gujaf-421	100	21	stakeholders	stakeholder	NOUN
gujaf-421	100	22	as	as	SCONJ
gujaf-421	100	23	is	be	AUX
gujaf-421	100	24	often	often	ADV
gujaf-421	100	25	the	the	DET
gujaf-421	100	26	way	way	NOUN
gujaf-421	100	27	to	to	PART
gujaf-421	100	28	reach	reach	VERB
gujaf-421	100	29	legitimacy	legitimacy	NOUN
gujaf-421	100	30	with	with	ADP
gujaf-421	100	31	stakeholders	stakeholder	NOUN
gujaf-421	100	32	.	.	PUNCT
gujaf-421	101	1	the	the	DET
gujaf-421	101	2	need	need	NOUN
gujaf-421	101	3	for	for	ADP
gujaf-421	101	4	financial	financial	ADJ
gujaf-421	101	5	and	and	CCONJ
gujaf-421	101	6	sustainability	sustainability	NOUN
gujaf-421	101	7	reporting	reporting	NOUN
gujaf-421	101	8	is	be	AUX
gujaf-421	101	9	as	as	ADP
gujaf-421	101	10	a	a	DET
gujaf-421	101	11	result	result	NOUN
gujaf-421	101	12	of	of	ADP
gujaf-421	101	13	the	the	DET
gujaf-421	101	14	need	need	NOUN
gujaf-421	101	15	to	to	PART
gujaf-421	101	16	reduce	reduce	VERB
gujaf-421	101	17	information	information	NOUN
gujaf-421	101	18	asymmetry	asymmetry	NOUN
gujaf-421	101	19	between	between	ADP
gujaf-421	101	20	the	the	DET
gujaf-421	101	21	firm	firm	NOUN
gujaf-421	101	22	and	and	CCONJ
gujaf-421	101	23	its	its	PRON
gujaf-421	101	24	stakeholders	stakeholder	NOUN
gujaf-421	101	25	owing	owe	VERB
gujaf-421	101	26	to	to	ADP
gujaf-421	101	27	the	the	DET
gujaf-421	101	28	fact	fact	NOUN
gujaf-421	101	29	that	that	SCONJ
gujaf-421	101	30	the	the	DET
gujaf-421	101	31	firm	firm	NOUN
gujaf-421	101	32	usually	usually	ADV
gujaf-421	101	33	have	have	AUX
gujaf-421	101	34	more	more	ADJ
gujaf-421	101	35	information	information	NOUN
gujaf-421	101	36	advantage	advantage	NOUN
gujaf-421	101	37	(	(	PUNCT
gujaf-421	101	38	healy	healy	PROPN
gujaf-421	101	39	&	&	CCONJ
gujaf-421	101	40	palepu	palepu	NOUN
gujaf-421	101	41	2001	2001	NUM
gujaf-421	101	42	)	)	PUNCT
gujaf-421	101	43	.	.	PUNCT
gujaf-421	102	1	the	the	DET
gujaf-421	102	2	principal	principal	ADJ
gujaf-421	102	3	-	-	PUNCT
gujaf-421	102	4	agency	agency	NOUN
gujaf-421	102	5	theory	theory	NOUN
gujaf-421	102	6	explains	explain	VERB
gujaf-421	102	7	the	the	DET
gujaf-421	102	8	reasons	reason	NOUN
gujaf-421	102	9	for	for	ADP
gujaf-421	102	10	publishing	publish	VERB
gujaf-421	102	11	a	a	DET
gujaf-421	102	12	sustainability	sustainability	NOUN
gujaf-421	102	13	report	report	NOUN
gujaf-421	102	14	which	which	PRON
gujaf-421	102	15	is	be	AUX
gujaf-421	102	16	to	to	PART
gujaf-421	102	17	provide	provide	VERB
gujaf-421	102	18	complete	complete	ADJ
gujaf-421	102	19	and	and	CCONJ
gujaf-421	102	20	accurate	accurate	ADJ
gujaf-421	102	21	information	information	NOUN
gujaf-421	102	22	as	as	ADP
gujaf-421	102	23	a	a	DET
gujaf-421	102	24	sign	sign	NOUN
gujaf-421	102	25	of	of	ADP
gujaf-421	102	26	goodwill	goodwill	NOUN
gujaf-421	102	27	to	to	ADP
gujaf-421	102	28	its	its	PRON
gujaf-421	102	29	stakeholders	stakeholder	NOUN
gujaf-421	102	30	.	.	PUNCT
gujaf-421	103	1	environmental	environmental	ADJ
gujaf-421	103	2	sustainability	sustainability	NOUN
gujaf-421	103	3	issues	issue	NOUN
gujaf-421	103	4	have	have	AUX
gujaf-421	103	5	become	become	VERB
gujaf-421	103	6	major	major	ADJ
gujaf-421	103	7	issue	issue	NOUN
gujaf-421	103	8	due	due	ADP
gujaf-421	103	9	to	to	ADP
gujaf-421	103	10	the	the	DET
gujaf-421	103	11	threat	threat	NOUN
gujaf-421	103	12	they	they	PRON
gujaf-421	103	13	constitute	constitute	VERB
gujaf-421	103	14	to	to	ADP
gujaf-421	103	15	the	the	DET
gujaf-421	103	16	ecosystem	ecosystem	NOUN
gujaf-421	103	17	(	(	PUNCT
gujaf-421	103	18	okwuosa	okwuosa	PROPN
gujaf-421	103	19	&	&	CCONJ
gujaf-421	103	20	amaeshi	amaeshi	PROPN
gujaf-421	103	21	,	,	PUNCT
gujaf-421	103	22	2018	2018	NUM
gujaf-421	103	23	)	)	PUNCT
gujaf-421	103	24	and	and	CCONJ
gujaf-421	103	25	this	this	PRON
gujaf-421	103	26	has	have	AUX
gujaf-421	103	27	brought	bring	VERB
gujaf-421	103	28	about	about	ADP
gujaf-421	103	29	the	the	DET
gujaf-421	103	30	need	need	NOUN
gujaf-421	103	31	for	for	SCONJ
gujaf-421	103	32	companies	company	NOUN
gujaf-421	103	33	to	to	PART
gujaf-421	103	34	expand	expand	VERB
gujaf-421	103	35	the	the	DET
gujaf-421	103	36	scope	scope	NOUN
gujaf-421	103	37	of	of	ADP
gujaf-421	103	38	responsibility	responsibility	NOUN
gujaf-421	103	39	and	and	CCONJ
gujaf-421	103	40	accounting	accounting	NOUN
gujaf-421	103	41	disclosures	disclosure	NOUN
gujaf-421	103	42	(	(	PUNCT
gujaf-421	103	43	idowu	idowu	NOUN
gujaf-421	103	44	,	,	PUNCT
gujaf-421	103	45	bolarinwa	bolarinwa	PROPN
gujaf-421	103	46	&	&	CCONJ
gujaf-421	103	47	yusuf	yusuf	PROPN
gujaf-421	103	48	,	,	PUNCT
gujaf-421	103	49	2013	2013	NUM
gujaf-421	103	50	)	)	PUNCT
gujaf-421	103	51	.	.	PUNCT
gujaf-421	104	1	the	the	DET
gujaf-421	104	2	environmental	environmental	ADJ
gujaf-421	104	3	effects	effect	NOUN
gujaf-421	104	4	of	of	ADP
gujaf-421	104	5	companies	company	NOUN
gujaf-421	104	6	’	'	PUNCT
gujaf-421	104	7	activities	activity	NOUN
gujaf-421	104	8	are	be	AUX
gujaf-421	104	9	the	the	DET
gujaf-421	104	10	preponderant	preponderant	ADJ
gujaf-421	104	11	destruction	destruction	NOUN
gujaf-421	104	12	of	of	ADP
gujaf-421	104	13	ecological	ecological	ADJ
gujaf-421	104	14	essence	essence	NOUN
gujaf-421	104	15	of	of	ADP
gujaf-421	104	16	the	the	DET
gujaf-421	104	17	host	host	NOUN
gujaf-421	104	18	communities	community	NOUN
gujaf-421	104	19	,	,	PUNCT
gujaf-421	104	20	water	water	NOUN
gujaf-421	104	21	,	,	PUNCT
gujaf-421	104	22	air	air	NOUN
gujaf-421	104	23	and	and	CCONJ
gujaf-421	104	24	noise	noise	NOUN
gujaf-421	104	25	pollution	pollution	NOUN
gujaf-421	104	26	,	,	PUNCT
gujaf-421	104	27	dumping	dumping	NOUN
gujaf-421	104	28	of	of	ADP
gujaf-421	104	29	toxic	toxic	ADJ
gujaf-421	104	30	wastes	waste	NOUN
gujaf-421	104	31	(	(	PUNCT
gujaf-421	104	32	owolabi	owolabi	NOUN
gujaf-421	104	33	,	,	PUNCT
gujaf-421	104	34	2010	2010	NUM
gujaf-421	104	35	)	)	PUNCT
gujaf-421	104	36	.	.	PUNCT
gujaf-421	105	1	natural	natural	ADJ
gujaf-421	105	2	resource	resource	NOUN
gujaf-421	105	3	management	management	NOUN
gujaf-421	105	4	deals	deal	NOUN
gujaf-421	105	5	with	with	ADP
gujaf-421	105	6	managing	manage	VERB
gujaf-421	105	7	the	the	DET
gujaf-421	105	8	way	way	NOUN
gujaf-421	105	9	in	in	ADP
gujaf-421	105	10	which	which	PRON
gujaf-421	105	11	people	people	NOUN
gujaf-421	105	12	and	and	CCONJ
gujaf-421	105	13	natural	natural	ADJ
gujaf-421	105	14	environment	environment	NOUN
gujaf-421	105	15	interact	interact	VERB
gujaf-421	105	16	.	.	PUNCT
gujaf-421	106	1	it	it	PRON
gujaf-421	106	2	brings	bring	VERB
gujaf-421	106	3	together	together	ADV
gujaf-421	106	4	land	land	NOUN
gujaf-421	106	5	use	use	NOUN
gujaf-421	106	6	planning	planning	NOUN
gujaf-421	106	7	,	,	PUNCT
gujaf-421	106	8	water	water	NOUN
gujaf-421	106	9	management	management	NOUN
gujaf-421	106	10	,	,	PUNCT
gujaf-421	106	11	biodiversity	biodiversity	NOUN
gujaf-421	106	12	conservation	conservation	NOUN
gujaf-421	106	13	,	,	PUNCT
gujaf-421	106	14	and	and	CCONJ
gujaf-421	106	15	the	the	DET
gujaf-421	106	16	future	future	ADJ
gujaf-421	106	17	sustainability	sustainability	NOUN
gujaf-421	106	18	of	of	ADP
gujaf-421	106	19	industries	industry	NOUN
gujaf-421	106	20	.	.	PUNCT
gujaf-421	107	1	according	accord	VERB
gujaf-421	107	2	to	to	ADP
gujaf-421	107	3	falade	falade	PROPN
gujaf-421	107	4	&	&	CCONJ
gujaf-421	107	5	babatunde	babatunde	PROPN
gujaf-421	107	6	(	(	PUNCT
gujaf-421	107	7	2018	2018	NUM
gujaf-421	107	8	)	)	PUNCT
gujaf-421	107	9	a	a	DET
gujaf-421	107	10	system	system	NOUN
gujaf-421	107	11	for	for	ADP
gujaf-421	107	12	sustainable	sustainable	ADJ
gujaf-421	107	13	natural	natural	ADJ
gujaf-421	107	14	resources	resource	NOUN
gujaf-421	107	15	management	management	NOUN
gujaf-421	107	16	was	be	AUX
gujaf-421	107	17	first	first	ADV
gujaf-421	107	18	started	start	VERB
gujaf-421	107	19	by	by	ADP
gujaf-421	107	20	us	we	PRON
gujaf-421	107	21	in	in	ADP
gujaf-421	107	22	1942	1942	NUM
gujaf-421	107	23	with	with	ADP
gujaf-421	107	24	the	the	DET
gujaf-421	107	25	purpose	purpose	NOUN
gujaf-421	107	26	of	of	ADP
gujaf-421	107	27	providing	provide	VERB
gujaf-421	107	28	information	information	NOUN
gujaf-421	107	29	to	to	ADP
gujaf-421	107	30	the	the	DET
gujaf-421	107	31	policy	policy	NOUN
gujaf-421	107	32	makers	maker	NOUN
gujaf-421	107	33	for	for	ADP
gujaf-421	107	34	better	well	ADJ
gujaf-421	107	35	resource	resource	NOUN
gujaf-421	107	36	management	management	NOUN
gujaf-421	107	37	(	(	PUNCT
gujaf-421	107	38	allen	allen	PROPN
gujaf-421	107	39	,	,	PUNCT
gujaf-421	107	40	2007	2007	NUM
gujaf-421	107	41	)	)	PUNCT
gujaf-421	107	42	.	.	PUNCT
gujaf-421	108	1	the	the	DET
gujaf-421	108	2	first	first	ADJ
gujaf-421	108	3	step	step	NOUN
gujaf-421	108	4	towards	towards	ADP
gujaf-421	108	5	efficient	efficient	ADJ
gujaf-421	108	6	management	management	NOUN
gujaf-421	108	7	of	of	ADP
gujaf-421	108	8	natural	natural	ADJ
gujaf-421	108	9	resources	resource	NOUN
gujaf-421	108	10	under	under	ADP
gujaf-421	108	11	this	this	DET
gujaf-421	108	12	approach	approach	NOUN
gujaf-421	108	13	is	be	AUX
gujaf-421	108	14	to	to	PART
gujaf-421	108	15	properly	properly	ADV
gujaf-421	108	16	account	account	VERB
gujaf-421	108	17	for	for	ADP
gujaf-421	108	18	all	all	DET
gujaf-421	108	19	natural	natural	ADJ
gujaf-421	108	20	resources	resource	NOUN
gujaf-421	108	21	in	in	ADP
gujaf-421	108	22	the	the	DET
gujaf-421	108	23	environment	environment	NOUN
gujaf-421	108	24	.	.	PUNCT
gujaf-421	109	1	h1	h1	PROPN
gujaf-421	109	2	:	:	PUNCT
gujaf-421	109	3	environmental	environmental	ADJ
gujaf-421	109	4	disclosure	disclosure	NOUN
gujaf-421	109	5	of	of	ADP
gujaf-421	109	6	sustainability	sustainability	NOUN
gujaf-421	109	7	has	have	VERB
gujaf-421	109	8	significant	significant	ADJ
gujaf-421	109	9	effect	effect	NOUN
gujaf-421	109	10	on	on	ADP
gujaf-421	109	11	financial	financial	ADJ
gujaf-421	109	12	performance	performance	NOUN
gujaf-421	109	13	the	the	DET
gujaf-421	109	14	value	value	NOUN
gujaf-421	109	15	of	of	ADP
gujaf-421	109	16	human	human	ADJ
gujaf-421	109	17	resource	resource	NOUN
gujaf-421	109	18	in	in	ADP
gujaf-421	109	19	an	an	DET
gujaf-421	109	20	environment	environment	NOUN
gujaf-421	109	21	is	be	AUX
gujaf-421	109	22	of	of	ADP
gujaf-421	109	23	importance	importance	NOUN
gujaf-421	109	24	within	within	ADP
gujaf-421	109	25	the	the	DET
gujaf-421	109	26	society	society	NOUN
gujaf-421	109	27	.	.	PUNCT
gujaf-421	110	1	zaugg	zaugg	NOUN
gujaf-421	110	2	et	et	PROPN
gujaf-421	110	3	al	al	PROPN
gujaf-421	110	4	.	.	PROPN
gujaf-421	111	1	(	(	PUNCT
gujaf-421	111	2	2001	2001	NUM
gujaf-421	111	3	)	)	PUNCT
gujaf-421	111	4	based	base	VERB
gujaf-421	111	5	on	on	ADP
gujaf-421	111	6	research	research	NOUN
gujaf-421	111	7	carries	carry	VERB
gujaf-421	111	8	out	out	ADP
gujaf-421	111	9	realized	realize	VERB
gujaf-421	111	10	that	that	SCONJ
gujaf-421	111	11	the	the	DET
gujaf-421	111	12	extent	extent	NOUN
gujaf-421	111	13	of	of	ADP
gujaf-421	111	14	sustainability	sustainability	NOUN
gujaf-421	111	15	in	in	ADP
gujaf-421	111	16	human	human	ADJ
gujaf-421	111	17	resource	resource	NOUN
gujaf-421	111	18	management	management	NOUN
gujaf-421	111	19	depends	depend	VERB
gujaf-421	111	20	largely	largely	ADV
gujaf-421	111	21	on	on	ADP
gujaf-421	111	22	the	the	DET
gujaf-421	111	23	status	status	NOUN
gujaf-421	111	24	attributed	attribute	VERB
gujaf-421	111	25	to	to	ADP
gujaf-421	111	26	this	this	DET
gujaf-421	111	27	function	function	NOUN
gujaf-421	111	28	in	in	ADP
gujaf-421	111	29	a	a	DET
gujaf-421	111	30	company	company	NOUN
gujaf-421	111	31	a	a	DET
gujaf-421	111	32	rather	rather	ADV
gujaf-421	111	33	important	important	ADJ
gujaf-421	111	34	to	to	ADP
gujaf-421	111	35	very	very	ADV
gujaf-421	111	36	important	important	ADJ
gujaf-421	111	37	influence	influence	NOUN
gujaf-421	111	38	on	on	ADP
gujaf-421	111	39	corporate	corporate	ADJ
gujaf-421	111	40	strategy	strategy	NOUN
gujaf-421	111	41	in	in	ADP
gujaf-421	111	42	most	most	ADV
gujaf-421	111	43	(	(	PUNCT
gujaf-421	111	44	68	68	NUM
gujaf-421	111	45	percent	percent	NOUN
gujaf-421	111	46	)	)	PUNCT
gujaf-421	111	47	companies	company	NOUN
gujaf-421	111	48	.	.	PUNCT
gujaf-421	112	1	this	this	PRON
gujaf-421	112	2	underlines	underline	VERB
gujaf-421	112	3	the	the	DET
gujaf-421	112	4	significance	significance	NOUN
gujaf-421	112	5	of	of	ADP
gujaf-421	112	6	human	human	ADJ
gujaf-421	112	7	resource	resource	NOUN
gujaf-421	112	8	management	management	NOUN
gujaf-421	112	9	,	,	PUNCT
gujaf-421	112	10	based	base	VERB
gujaf-421	112	11	on	on	ADP
gujaf-421	112	12	the	the	DET
gujaf-421	112	13	research	research	NOUN
gujaf-421	112	14	carried	carry	VERB
gujaf-421	112	15	out	out	ADP
gujaf-421	112	16	regarding	regard	VERB
gujaf-421	112	17	the	the	DET
gujaf-421	112	18	extent	extent	NOUN
gujaf-421	112	19	of	of	ADP
gujaf-421	112	20	human	human	ADJ
gujaf-421	112	21	resource	resource	NOUN
gujaf-421	112	22	management	management	NOUN
gujaf-421	112	23	and	and	CCONJ
gujaf-421	112	24	sustainability	sustainability	NOUN
gujaf-421	112	25	,	,	PUNCT
gujaf-421	112	26	the	the	DET
gujaf-421	112	27	submission	submission	NOUN
gujaf-421	112	28	of	of	ADP
gujaf-421	112	29	the	the	DET
gujaf-421	112	30	hypothesis	hypothesis	NOUN
gujaf-421	112	31	is	be	AUX
gujaf-421	112	32	h2	h2	NOUN
gujaf-421	112	33	:	:	PUNCT
gujaf-421	112	34	social	social	ADJ
gujaf-421	112	35	disclosure	disclosure	NOUN
gujaf-421	112	36	of	of	ADP
gujaf-421	112	37	sustainability	sustainability	NOUN
gujaf-421	112	38	has	have	VERB
gujaf-421	112	39	significant	significant	ADJ
gujaf-421	112	40	effect	effect	NOUN
gujaf-421	112	41	on	on	ADP
gujaf-421	112	42	financial	financial	ADJ
gujaf-421	112	43	performance	performance	NOUN
gujaf-421	112	44	of	of	ADP
gujaf-421	112	45	manufacturing	manufacturing	NOUN
gujaf-421	112	46	firm	firm	NOUN
gujaf-421	112	47	according	accord	VERB
gujaf-421	112	48	to	to	ADP
gujaf-421	112	49	nofianto	nofianto	PROPN
gujaf-421	112	50	&	&	CCONJ
gujaf-421	112	51	agustina	agustina	PROPN
gujaf-421	112	52	,	,	PUNCT
gujaf-421	112	53	(	(	PUNCT
gujaf-421	112	54	2014	2014	NUM
gujaf-421	112	55	)	)	PUNCT
gujaf-421	112	56	companies	company	NOUN
gujaf-421	112	57	have	have	VERB
gujaf-421	112	58	a	a	DET
gujaf-421	112	59	big	big	ADJ
gujaf-421	112	60	influence	influence	NOUN
gujaf-421	112	61	on	on	ADP
gujaf-421	112	62	improving	improve	VERB
gujaf-421	112	63	the	the	DET
gujaf-421	112	64	micro	micro	ADJ
gujaf-421	112	65	and	and	CCONJ
gujaf-421	112	66	macro	macro	ADJ
gujaf-421	112	67	economy	economy	NOUN
gujaf-421	112	68	and	and	CCONJ
gujaf-421	112	69	will	will	AUX
gujaf-421	112	70	invite	invite	VERB
gujaf-421	112	71	investors	investor	NOUN
gujaf-421	112	72	and	and	CCONJ
gujaf-421	112	73	customers	customer	NOUN
gujaf-421	112	74	to	to	PART
gujaf-421	112	75	join	join	VERB
gujaf-421	112	76	as	as	ADP
gujaf-421	112	77	fund	fund	NOUN
gujaf-421	112	78	supporters	supporter	NOUN
gujaf-421	112	79	and	and	CCONJ
gujaf-421	112	80	users	user	NOUN
gujaf-421	112	81	of	of	ADP
gujaf-421	112	82	company	company	NOUN
gujaf-421	112	83	products	product	NOUN
gujaf-421	112	84	.	.	PUNCT
gujaf-421	113	1	the	the	DET
gujaf-421	113	2	company	company	NOUN
gujaf-421	113	3	will	will	AUX
gujaf-421	113	4	pay	pay	VERB
gujaf-421	113	5	more	more	ADJ
gujaf-421	113	6	attention	attention	NOUN
gujaf-421	113	7	to	to	ADP
gujaf-421	113	8	the	the	DET
gujaf-421	113	9	intensity	intensity	NOUN
gujaf-421	113	10	of	of	ADP
gujaf-421	113	11	stakeholder	stakeholder	NOUN
gujaf-421	113	12	demands	demand	NOUN
gujaf-421	113	13	including	include	VERB
gujaf-421	113	14	paying	pay	VERB
gujaf-421	113	15	attention	attention	NOUN
gujaf-421	113	16	to	to	ADP
gujaf-421	113	17	economic	economic	ADJ
gujaf-421	113	18	performance	performance	NOUN
gujaf-421	113	19	in	in	ADP
gujaf-421	113	20	the	the	DET
gujaf-421	113	21	sustainability	sustainability	NOUN
gujaf-421	113	22	report	report	NOUN
gujaf-421	113	23	(	(	PUNCT
gujaf-421	113	24	suharni	suharni	ADJ
gujaf-421	113	25	,	,	PUNCT
gujaf-421	113	26	wibisono	wibisono	NOUN
gujaf-421	113	27	,	,	PUNCT
gujaf-421	113	28	&	&	CCONJ
gujaf-421	113	29	siswantoro	siswantoro	NOUN
gujaf-421	113	30	,	,	PUNCT
gujaf-421	113	31	2014	2014	NUM
gujaf-421	113	32	)	)	PUNCT
gujaf-421	113	33	.	.	PUNCT
gujaf-421	114	1	companies	company	NOUN
gujaf-421	114	2	must	must	AUX
gujaf-421	114	3	maintain	maintain	VERB
gujaf-421	114	4	the	the	DET
gujaf-421	114	5	relationship	relationship	NOUN
gujaf-421	114	6	gusau	gusau	DET
gujaf-421	114	7	journal	journal	NOUN
gujaf-421	114	8	of	of	ADP
gujaf-421	114	9	accounting	accounting	NOUN
gujaf-421	114	10	and	and	CCONJ
gujaf-421	114	11	finance	finance	NOUN
gujaf-421	114	12	,	,	PUNCT
gujaf-421	114	13	vol.6	vol.6	PROPN
gujaf-421	114	14	,	,	PUNCT
gujaf-421	114	15	issue	issue	NOUN
gujaf-421	114	16	2	2	NUM
gujaf-421	114	17	,	,	PUNCT
gujaf-421	114	18	april	april	PROPN
gujaf-421	114	19	,	,	PUNCT
gujaf-421	114	20	2025	2025	NUM
gujaf-421	114	21	148	148	NUM
gujaf-421	114	22	between	between	ADP
gujaf-421	114	23	their	their	PRON
gujaf-421	114	24	stakeholders	stakeholder	NOUN
gujaf-421	114	25	by	by	ADP
gujaf-421	114	26	accommodating	accommodate	VERB
gujaf-421	114	27	the	the	DET
gujaf-421	114	28	wants	want	NOUN
gujaf-421	114	29	and	and	CCONJ
gujaf-421	114	30	needs	need	NOUN
gujaf-421	114	31	of	of	ADP
gujaf-421	114	32	their	their	PRON
gujaf-421	114	33	stakeholders	stakeholder	NOUN
gujaf-421	114	34	(	(	PUNCT
gujaf-421	114	35	gray	gray	ADJ
gujaf-421	114	36	et	et	PROPN
gujaf-421	114	37	al	al	PROPN
gujaf-421	114	38	.	.	PROPN
gujaf-421	114	39	,	,	PUNCT
gujaf-421	114	40	1997)so	1997)so	PROPN
gujaf-421	114	41	that	that	SCONJ
gujaf-421	114	42	it	it	PRON
gujaf-421	114	43	is	be	AUX
gujaf-421	114	44	necessary	necessary	ADJ
gujaf-421	114	45	to	to	PART
gujaf-421	114	46	disclose	disclose	VERB
gujaf-421	114	47	sustainability	sustainability	NOUN
gujaf-421	114	48	reports	report	NOUN
gujaf-421	114	49	to	to	PART
gujaf-421	114	50	answer	answer	VERB
gujaf-421	114	51	the	the	DET
gujaf-421	114	52	demands	demand	NOUN
gujaf-421	114	53	of	of	ADP
gujaf-421	114	54	stakeholders	stakeholder	NOUN
gujaf-421	114	55	.	.	PUNCT
gujaf-421	115	1	dewi	dewi	PROPN
gujaf-421	115	2	&	&	CCONJ
gujaf-421	115	3	sudana	sudana	PROPN
gujaf-421	115	4	,	,	PUNCT
gujaf-421	115	5	(	(	PUNCT
gujaf-421	115	6	2015	2015	NUM
gujaf-421	115	7	)	)	PUNCT
gujaf-421	115	8	prove	prove	VERB
gujaf-421	115	9	that	that	SCONJ
gujaf-421	115	10	the	the	DET
gujaf-421	115	11	intensity	intensity	NOUN
gujaf-421	115	12	of	of	ADP
gujaf-421	115	13	sustainability	sustainability	NOUN
gujaf-421	115	14	reporting	report	VERB
gujaf-421	115	15	disclosure	disclosure	NOUN
gujaf-421	115	16	in	in	ADP
gujaf-421	115	17	the	the	DET
gujaf-421	115	18	economic	economic	ADJ
gujaf-421	115	19	aspect	aspect	NOUN
gujaf-421	115	20	has	have	VERB
gujaf-421	115	21	a	a	DET
gujaf-421	115	22	positive	positive	ADJ
gujaf-421	115	23	effect	effect	NOUN
gujaf-421	115	24	on	on	ADP
gujaf-421	115	25	return	return	NOUN
gujaf-421	115	26	on	on	ADP
gujaf-421	115	27	assets	asset	NOUN
gujaf-421	115	28	in	in	ADP
gujaf-421	115	29	isra	isra	ADJ
gujaf-421	115	30	winning	win	VERB
gujaf-421	115	31	companies	company	NOUN
gujaf-421	115	32	.	.	PUNCT
gujaf-421	116	1	based	base	VERB
gujaf-421	116	2	on	on	ADP
gujaf-421	116	3	the	the	DET
gujaf-421	116	4	above	above	ADJ
gujaf-421	116	5	explanation	explanation	NOUN
gujaf-421	116	6	regarding	regard	VERB
gujaf-421	116	7	the	the	DET
gujaf-421	116	8	economic	economic	ADJ
gujaf-421	116	9	dimension	dimension	NOUN
gujaf-421	116	10	of	of	ADP
gujaf-421	116	11	sr	sr	PROPN
gujaf-421	116	12	and	and	CCONJ
gujaf-421	116	13	its	its	PRON
gujaf-421	116	14	effect	effect	NOUN
gujaf-421	116	15	on	on	ADP
gujaf-421	116	16	profitability	profitability	NOUN
gujaf-421	116	17	,	,	PUNCT
gujaf-421	116	18	the	the	DET
gujaf-421	116	19	submission	submission	NOUN
gujaf-421	116	20	of	of	ADP
gujaf-421	116	21	hypothesis	hypothesis	NOUN
gujaf-421	116	22	3.0	3.0	NUM
gujaf-421	116	23	methodology	methodology	NOUN
gujaf-421	116	24	the	the	DET
gujaf-421	116	25	study	study	NOUN
gujaf-421	116	26	is	be	AUX
gujaf-421	116	27	analytical	analytical	ADJ
gujaf-421	116	28	in	in	ADP
gujaf-421	116	29	nature	nature	NOUN
gujaf-421	116	30	and	and	CCONJ
gujaf-421	116	31	involved	involve	VERB
gujaf-421	116	32	testing	testing	NOUN
gujaf-421	116	33	of	of	ADP
gujaf-421	116	34	hypotheses	hypothesis	NOUN
gujaf-421	116	35	quantitatively	quantitatively	ADV
gujaf-421	116	36	.	.	PUNCT
gujaf-421	117	1	the	the	DET
gujaf-421	117	2	main	main	ADJ
gujaf-421	117	3	content	content	NOUN
gujaf-421	117	4	of	of	ADP
gujaf-421	117	5	this	this	DET
gujaf-421	117	6	research	research	NOUN
gujaf-421	117	7	approach	approach	NOUN
gujaf-421	117	8	is	be	AUX
gujaf-421	117	9	to	to	PART
gujaf-421	117	10	find	find	VERB
gujaf-421	117	11	out	out	ADP
gujaf-421	117	12	a	a	DET
gujaf-421	117	13	concise	concise	ADJ
gujaf-421	117	14	answer	answer	NOUN
gujaf-421	117	15	to	to	ADP
gujaf-421	117	16	the	the	DET
gujaf-421	117	17	research	research	NOUN
gujaf-421	117	18	questions	question	NOUN
gujaf-421	117	19	through	through	ADP
gujaf-421	117	20	the	the	DET
gujaf-421	117	21	collection	collection	NOUN
gujaf-421	117	22	and	and	CCONJ
gujaf-421	117	23	analysis	analysis	NOUN
gujaf-421	117	24	of	of	ADP
gujaf-421	117	25	information	information	NOUN
gujaf-421	117	26	of	of	ADP
gujaf-421	117	27	firms	firm	NOUN
gujaf-421	117	28	in	in	ADP
gujaf-421	117	29	order	order	NOUN
gujaf-421	117	30	to	to	PART
gujaf-421	117	31	evaluate	evaluate	VERB
gujaf-421	117	32	the	the	DET
gujaf-421	117	33	influence	influence	NOUN
gujaf-421	117	34	of	of	ADP
gujaf-421	117	35	independent	independent	ADJ
gujaf-421	117	36	variables	variable	NOUN
gujaf-421	117	37	on	on	ADP
gujaf-421	117	38	financial	financial	ADJ
gujaf-421	117	39	performance	performance	NOUN
gujaf-421	117	40	of	of	ADP
gujaf-421	117	41	listed	list	VERB
gujaf-421	117	42	manufacturing	manufacturing	NOUN
gujaf-421	117	43	firms	firm	NOUN
gujaf-421	117	44	.	.	PUNCT
gujaf-421	118	1	the	the	DET
gujaf-421	118	2	study	study	NOUN
gujaf-421	118	3	is	be	AUX
gujaf-421	118	4	carried	carry	VERB
gujaf-421	118	5	out	out	ADP
gujaf-421	118	6	on	on	ADP
gujaf-421	118	7	10	10	NUM
gujaf-421	118	8	listed	list	VERB
gujaf-421	118	9	manufacturing	manufacturing	NOUN
gujaf-421	118	10	firms	firm	NOUN
gujaf-421	118	11	list	list	VERB
gujaf-421	118	12	on	on	ADP
gujaf-421	118	13	the	the	DET
gujaf-421	118	14	nigerian	nigerian	ADJ
gujaf-421	118	15	stock	stock	NOUN
gujaf-421	118	16	exchange	exchange	PROPN
gujaf-421	118	17	,	,	PUNCT
gujaf-421	118	18	secondary	secondary	ADJ
gujaf-421	118	19	financial	financial	ADJ
gujaf-421	118	20	data	datum	NOUN
gujaf-421	118	21	including	include	VERB
gujaf-421	118	22	income	income	NOUN
gujaf-421	118	23	statements	statement	NOUN
gujaf-421	118	24	,	,	PUNCT
gujaf-421	118	25	balance	balance	NOUN
gujaf-421	118	26	sheets	sheet	NOUN
gujaf-421	118	27	and	and	CCONJ
gujaf-421	118	28	cash	cash	NOUN
gujaf-421	118	29	flow	flow	NOUN
gujaf-421	118	30	statements	statement	NOUN
gujaf-421	118	31	for	for	ADP
gujaf-421	118	32	period	period	NOUN
gujaf-421	118	33	of	of	ADP
gujaf-421	118	34	2020–2022	2020–2022	NUM
gujaf-421	118	35	was	be	AUX
gujaf-421	118	36	used	use	VERB
gujaf-421	118	37	for	for	ADP
gujaf-421	118	38	this	this	DET
gujaf-421	118	39	analysis	analysis	NOUN
gujaf-421	118	40	.	.	PUNCT
gujaf-421	119	1	this	this	DET
gujaf-421	119	2	selection	selection	NOUN
gujaf-421	119	3	of	of	ADP
gujaf-421	119	4	the	the	DET
gujaf-421	119	5	period	period	NOUN
gujaf-421	119	6	is	be	AUX
gujaf-421	119	7	of	of	ADP
gujaf-421	119	8	importance	importance	NOUN
gujaf-421	119	9	,	,	PUNCT
gujaf-421	119	10	as	as	SCONJ
gujaf-421	119	11	this	this	PRON
gujaf-421	119	12	was	be	AUX
gujaf-421	119	13	after	after	ADP
gujaf-421	119	14	the	the	DET
gujaf-421	119	15	climate	climate	NOUN
gujaf-421	119	16	change	change	NOUN
gujaf-421	119	17	act	act	NOUN
gujaf-421	119	18	which	which	PRON
gujaf-421	119	19	required	require	VERB
gujaf-421	119	20	sustainability	sustainability	NOUN
gujaf-421	119	21	disclosure	disclosure	NOUN
gujaf-421	119	22	of	of	ADP
gujaf-421	119	23	listed	list	VERB
gujaf-421	119	24	firms	firm	NOUN
gujaf-421	119	25	.	.	PUNCT
gujaf-421	120	1	the	the	DET
gujaf-421	120	2	sampling	sample	VERB
gujaf-421	120	3	technique	technique	NOUN
gujaf-421	120	4	was	be	AUX
gujaf-421	120	5	using	use	VERB
gujaf-421	120	6	the	the	DET
gujaf-421	120	7	purposive	purposive	ADJ
gujaf-421	120	8	sampling	sampling	NOUN
gujaf-421	120	9	method	method	NOUN
gujaf-421	120	10	.	.	PUNCT
gujaf-421	121	1	the	the	DET
gujaf-421	121	2	sample	sample	NOUN
gujaf-421	121	3	criteria	criterion	NOUN
gujaf-421	121	4	are	be	AUX
gujaf-421	121	5	as	as	SCONJ
gujaf-421	121	6	follows	follow	VERB
gujaf-421	121	7	:	:	PUNCT
gujaf-421	121	8	a.	a.	NOUN
gujaf-421	121	9	the	the	DET
gujaf-421	121	10	firms	firm	NOUN
gujaf-421	121	11	published	publish	VERB
gujaf-421	121	12	financial	financial	ADJ
gujaf-421	121	13	reports	report	NOUN
gujaf-421	121	14	and	and	CCONJ
gujaf-421	121	15	sustainability	sustainability	NOUN
gujaf-421	121	16	reports	report	NOUN
gujaf-421	121	17	from	from	ADP
gujaf-421	121	18	2020	2020	NUM
gujaf-421	121	19	-	-	SYM
gujaf-421	121	20	2022	2022	NUM
gujaf-421	121	21	.	.	PUNCT
gujaf-421	122	1	b.	b.	PROPN
gujaf-421	122	2	companies	company	NOUN
gujaf-421	122	3	that	that	PRON
gujaf-421	122	4	have	have	AUX
gujaf-421	122	5	published	publish	VERB
gujaf-421	122	6	their	their	PRON
gujaf-421	122	7	sustainability	sustainability	NOUN
gujaf-421	122	8	report	report	NOUN
gujaf-421	122	9	in	in	ADP
gujaf-421	122	10	the	the	DET
gujaf-421	122	11	2020	2020	NUM
gujaf-421	122	12	-	-	SYM
gujaf-421	122	13	2022	2022	NUM
gujaf-421	122	14	period	period	NOUN
gujaf-421	122	15	.	.	PUNCT
gujaf-421	123	1	variable	variable	ADJ
gujaf-421	123	2	measurements	measurement	NOUN
gujaf-421	123	3	scale	scale	VERB
gujaf-421	123	4	dependent	dependent	ADJ
gujaf-421	123	5	variable	variable	NOUN
gujaf-421	123	6	(	(	PUNCT
gujaf-421	123	7	y	y	PROPN
gujaf-421	123	8	)	)	PUNCT
gujaf-421	123	9	roe	roe	NOUN
gujaf-421	123	10	net	net	ADJ
gujaf-421	123	11	income	income	NOUN
gujaf-421	123	12	ratio	ratio	NOUN
gujaf-421	123	13	average	average	ADJ
gujaf-421	123	14	shareholders	shareholder	NOUN
gujaf-421	123	15	’	'	PUNCT
gujaf-421	123	16	equity	equity	NOUN
gujaf-421	123	17	independent	independent	ADJ
gujaf-421	123	18	variable	variable	NOUN
gujaf-421	123	19	(	(	PUNCT
gujaf-421	123	20	x	x	NOUN
gujaf-421	123	21	)	)	PUNCT
gujaf-421	123	22	economic	economic	ADJ
gujaf-421	123	23	disclosure	disclosure	NOUN
gujaf-421	123	24	(	(	PUNCT
gujaf-421	123	25	ecd	ecd	PROPN
gujaf-421	123	26	)	)	PUNCT
gujaf-421	123	27	indirect	indirect	ADJ
gujaf-421	123	28	economic	economic	ADJ
gujaf-421	123	29	impact	impact	NOUN
gujaf-421	123	30	gri	gri	NOUN
gujaf-421	123	31	203	203	NUM
gujaf-421	123	32	market	market	NOUN
gujaf-421	123	33	presence	presence	NOUN
gujaf-421	123	34	gri	gri	NOUN
gujaf-421	123	35	202	202	NUM
gujaf-421	123	36	environment	environment	NOUN
gujaf-421	123	37	disclosure	disclosure	NOUN
gujaf-421	123	38	(	(	PUNCT
gujaf-421	123	39	end	end	NOUN
gujaf-421	123	40	)	)	PUNCT
gujaf-421	123	41	natural	natural	ADJ
gujaf-421	123	42	resource	resource	NOUN
gujaf-421	123	43	disclosure	disclosure	NOUN
gujaf-421	123	44	gri	gri	PROPN
gujaf-421	123	45	301	301	NUM
gujaf-421	123	46	waste	waste	NOUN
gujaf-421	123	47	disposal	disposal	NOUN
gujaf-421	123	48	method	method	NOUN
gujaf-421	123	49	disclosure	disclosure	NOUN
gujaf-421	123	50	gri	gri	PROPN
gujaf-421	123	51	306	306	NUM
gujaf-421	123	52	social	social	ADJ
gujaf-421	123	53	disclosure	disclosure	NOUN
gujaf-421	123	54	(	(	PUNCT
gujaf-421	123	55	sod	sod	NOUN
gujaf-421	123	56	)	)	PUNCT
gujaf-421	123	57	health	health	NOUN
gujaf-421	123	58	and	and	CCONJ
gujaf-421	123	59	safety	safety	NOUN
gujaf-421	123	60	disclosure	disclosure	NOUN
gujaf-421	123	61	gri	gri	PROPN
gujaf-421	123	62	403	403	NUM
gujaf-421	123	63	human	human	ADJ
gujaf-421	123	64	resource	resource	NOUN
gujaf-421	123	65	management	management	NOUN
gujaf-421	123	66	gri	gri	PROPN
gujaf-421	123	67	402	402	NUM
gujaf-421	123	68	source	source	NOUN
gujaf-421	123	69	:	:	PUNCT
gujaf-421	123	70	authors	author	NOUN
gujaf-421	123	71	compilation	compilation	NOUN
gujaf-421	123	72	,	,	PUNCT
gujaf-421	123	73	2024	2024	NUM
gujaf-421	123	74	.	.	PUNCT
gujaf-421	124	1	the	the	DET
gujaf-421	124	2	basic	basic	ADJ
gujaf-421	124	3	model	model	NOUN
gujaf-421	124	4	is	be	AUX
gujaf-421	124	5	in	in	ADP
gujaf-421	124	6	the	the	DET
gujaf-421	124	7	form	form	NOUN
gujaf-421	124	8	:	:	PUNCT
gujaf-421	124	9	yit	yit	PROPN
gujaf-421	124	10	=	=	SYM
gujaf-421	125	1	β0+βi	β0+βi	PROPN
gujaf-421	125	2	,	,	PUNCT
gujaf-421	125	3	x	x	X
gujaf-421	125	4	i;t	i;t	X
gujaf-421	126	1	+	+	CCONJ
gujaf-421	126	2	μi;t	μi;t	X
gujaf-421	126	3	where	where	SCONJ
gujaf-421	126	4	β0	β0	PROPN
gujaf-421	126	5	is	be	AUX
gujaf-421	126	6	a	a	DET
gujaf-421	126	7	constant	constant	ADJ
gujaf-421	126	8	,	,	PUNCT
gujaf-421	126	9	x	x	PROPN
gujaf-421	126	10	i	i	PROPN
gujaf-421	126	11	,	,	PUNCT
gujaf-421	126	12	t	t	PROPN
gujaf-421	126	13	is	be	AUX
gujaf-421	126	14	a	a	DET
gujaf-421	126	15	k	k	ADJ
gujaf-421	126	16	-	-	ADJ
gujaf-421	126	17	dimensional	dimensional	ADJ
gujaf-421	126	18	vector	vector	NOUN
gujaf-421	126	19	of	of	ADP
gujaf-421	126	20	explanatory	explanatory	ADJ
gujaf-421	126	21	variables	variable	NOUN
gujaf-421	126	22	and	and	CCONJ
gujaf-421	126	23	μi;tis	μi;tis	PROPN
gujaf-421	126	24	the	the	DET
gujaf-421	126	25	error	error	NOUN
gujaf-421	126	26	term	term	NOUN
gujaf-421	126	27	which	which	PRON
gujaf-421	126	28	is	be	AUX
gujaf-421	126	29	further	far	ADV
gujaf-421	126	30	decomposed	decompose	VERB
gujaf-421	126	31	into	into	ADP
gujaf-421	126	32	the	the	DET
gujaf-421	126	33	following	follow	VERB
gujaf-421	126	34	disturbance	disturbance	NOUN
gujaf-421	126	35	terms	term	NOUN
gujaf-421	126	36	:	:	PUNCT
gujaf-421	126	37	μi;t	μi;t	X
gujaf-421	126	38	=	=	PRON
gujaf-421	126	39	αi	αi	X
gujaf-421	126	40	+	+	NOUN
gujaf-421	126	41	εi;t	εi;t	NOUN
gujaf-421	126	42	where	where	SCONJ
gujaf-421	126	43	αi	αi	PRON
gujaf-421	126	44	is	be	AUX
gujaf-421	126	45	individual	individual	ADJ
gujaf-421	126	46	firm	firm	ADJ
gujaf-421	126	47	effects	effect	NOUN
gujaf-421	126	48	and	and	CCONJ
gujaf-421	126	49	it	it	PRON
gujaf-421	126	50	is	be	AUX
gujaf-421	126	51	constant	constant	ADJ
gujaf-421	126	52	over	over	ADP
gujaf-421	126	53	the	the	DET
gujaf-421	126	54	time	time	NOUN
gujaf-421	126	55	and	and	CCONJ
gujaf-421	126	56	εi	εi	VERB
gujaf-421	126	57	,	,	PUNCT
gujaf-421	126	58	t	t	PROPN
gujaf-421	126	59	is	be	AUX
gujaf-421	126	60	error	error	NOUN
gujaf-421	126	61	.	.	PUNCT
gujaf-421	127	1	following	follow	VERB
gujaf-421	127	2	the	the	DET
gujaf-421	127	3	works	work	NOUN
gujaf-421	127	4	of	of	ADP
gujaf-421	127	5	....	....	PUNCT
gujaf-421	127	6	with	with	ADP
gujaf-421	127	7	modifications	modification	NOUN
gujaf-421	127	8	,	,	PUNCT
gujaf-421	127	9	the	the	DET
gujaf-421	127	10	study	study	NOUN
gujaf-421	127	11	as	as	SCONJ
gujaf-421	127	12	follows	follow	VERB
gujaf-421	127	13	:	:	PUNCT
gujaf-421	127	14	gusau	gusau	ADJ
gujaf-421	127	15	journal	journal	NOUN
gujaf-421	127	16	of	of	ADP
gujaf-421	127	17	accounting	accounting	NOUN
gujaf-421	127	18	and	and	CCONJ
gujaf-421	127	19	finance	finance	NOUN
gujaf-421	127	20	,	,	PUNCT
gujaf-421	127	21	vol.6	vol.6	PROPN
gujaf-421	127	22	,	,	PUNCT
gujaf-421	127	23	issue	issue	NOUN
gujaf-421	127	24	2	2	NUM
gujaf-421	127	25	,	,	PUNCT
gujaf-421	127	26	april	april	PROPN
gujaf-421	127	27	,	,	PUNCT
gujaf-421	127	28	2025	2025	NUM
gujaf-421	127	29	149	149	NUM
gujaf-421	127	30	model	model	NOUN
gujaf-421	127	31	:	:	PUNCT
gujaf-421	127	32	roei;t	roei;t	NOUN
gujaf-421	127	33	=	=	PUNCT
gujaf-421	127	34	β0	β0	PROPN
gujaf-421	127	35	+	+	PROPN
gujaf-421	127	36	β1ecd	β1ecd	X
gujaf-421	127	37	+	+	PUNCT
gujaf-421	127	38	β2endi;t	β2endi;t	X
gujaf-421	127	39	+	+	NOUN
gujaf-421	127	40	β3sodi;t	β3sodi;t	X
gujaf-421	127	41	+	+	X
gujaf-421	127	42	αi	αi	X
gujaf-421	127	43	+	+	CCONJ
gujaf-421	127	44	εi;t	εi;t	X
gujaf-421	127	45	where	where	SCONJ
gujaf-421	127	46	:	:	PUNCT
gujaf-421	127	47	roe	roe	NOUN
gujaf-421	127	48	is	be	AUX
gujaf-421	127	49	return	return	NOUN
gujaf-421	127	50	on	on	ADP
gujaf-421	127	51	equity	equity	NOUN
gujaf-421	127	52	,	,	PUNCT
gujaf-421	127	53	ecd	ecd	PROPN
gujaf-421	127	54	is	be	AUX
gujaf-421	127	55	economic	economic	ADJ
gujaf-421	127	56	disclosure	disclosure	NOUN
gujaf-421	127	57	,	,	PUNCT
gujaf-421	127	58	end	end	NOUN
gujaf-421	127	59	is	be	AUX
gujaf-421	127	60	environment	environment	NOUN
gujaf-421	127	61	disclosure	disclosure	NOUN
gujaf-421	127	62	,	,	PUNCT
gujaf-421	127	63	sod	sod	ADJ
gujaf-421	127	64	social	social	ADJ
gujaf-421	127	65	disclosure	disclosure	NOUN
gujaf-421	127	66	.	.	PUNCT
gujaf-421	128	1	ε	ε	PROPN
gujaf-421	128	2	is	be	AUX
gujaf-421	128	3	error	error	NOUN
gujaf-421	128	4	4.0	4.0	NUM
gujaf-421	128	5	data	datum	NOUN
gujaf-421	128	6	analysis	analysis	NOUN
gujaf-421	128	7	and	and	CCONJ
gujaf-421	128	8	interpretation	interpretation	NOUN
gujaf-421	128	9	table	table	NOUN
gujaf-421	128	10	1	1	NUM
gujaf-421	128	11	descriptive	descriptive	ADJ
gujaf-421	128	12	statistical	statistical	ADJ
gujaf-421	128	13	test	test	NOUN
gujaf-421	128	14	results	result	NOUN
gujaf-421	128	15	variables	variable	NOUN
gujaf-421	128	16	mean	mean	VERB
gujaf-421	129	1	std	std	X
gujaf-421	129	2	.	.	PUNCT
gujaf-421	129	3	deviation	deviation	NOUN
gujaf-421	129	4	minimum	minimum	ADJ
gujaf-421	129	5	maximum	maximum	ADJ
gujaf-421	129	6	financial	financial	ADJ
gujaf-421	129	7	performance	performance	NOUN
gujaf-421	129	8	0.0723	0.0723	NUM
gujaf-421	129	9	0.10164	0.10164	NUM
gujaf-421	129	10	-0.06	-0.06	NUM
gujaf-421	129	11	0.51	0.51	NUM
gujaf-421	129	12	environment	environment	NOUN
gujaf-421	129	13	0.0495	0.0495	NUM
gujaf-421	129	14	0.06476	0.06476	NUM
gujaf-421	129	15	0.01	0.01	NUM
gujaf-421	129	16	0.50	0.50	NUM
gujaf-421	129	17	economy	economy	NOUN
gujaf-421	129	18	0.0737	0.0737	NUM
gujaf-421	129	19	0.03998	0.03998	NUM
gujaf-421	129	20	0.01	0.01	NUM
gujaf-421	129	21	0.18	0.18	NUM
gujaf-421	129	22	social	social	ADJ
gujaf-421	129	23	0.093	0.093	NUM
gujaf-421	129	24	0.07124	0.07124	NUM
gujaf-421	129	25	0.01	0.01	NUM
gujaf-421	129	26	0.37	0.37	NUM
gujaf-421	129	27	source	source	NOUN
gujaf-421	129	28	:	:	PUNCT
gujaf-421	129	29	stata	stata	PROPN
gujaf-421	129	30	,	,	PUNCT
gujaf-421	129	31	v13	v13	PROPN
gujaf-421	129	32	.	.	PUNCT
gujaf-421	130	1	the	the	DET
gujaf-421	130	2	descriptive	descriptive	ADJ
gujaf-421	130	3	statistics	statistic	NOUN
gujaf-421	130	4	in	in	ADP
gujaf-421	130	5	this	this	DET
gujaf-421	130	6	study	study	NOUN
gujaf-421	130	7	were	be	AUX
gujaf-421	130	8	used	use	VERB
gujaf-421	130	9	to	to	PART
gujaf-421	130	10	examine	examine	VERB
gujaf-421	130	11	the	the	DET
gujaf-421	130	12	central	central	ADJ
gujaf-421	130	13	tendency	tendency	NOUN
gujaf-421	130	14	and	and	CCONJ
gujaf-421	130	15	dispersion	dispersion	NOUN
gujaf-421	130	16	of	of	ADP
gujaf-421	130	17	key	key	ADJ
gujaf-421	130	18	variables	variable	NOUN
gujaf-421	130	19	in	in	ADP
gujaf-421	130	20	the	the	DET
gujaf-421	130	21	study	study	NOUN
gujaf-421	130	22	,	,	PUNCT
gujaf-421	130	23	including	include	VERB
gujaf-421	130	24	financial	financial	ADJ
gujaf-421	130	25	performance	performance	NOUN
gujaf-421	130	26	(	(	PUNCT
gujaf-421	130	27	roe	roe	NOUN
gujaf-421	130	28	)	)	PUNCT
gujaf-421	130	29	,	,	PUNCT
gujaf-421	130	30	and	and	CCONJ
gujaf-421	130	31	the	the	DET
gujaf-421	130	32	economic	economic	ADJ
gujaf-421	130	33	,	,	PUNCT
gujaf-421	130	34	environmental	environmental	ADJ
gujaf-421	130	35	,	,	PUNCT
gujaf-421	130	36	and	and	CCONJ
gujaf-421	130	37	social	social	ADJ
gujaf-421	130	38	dimensions	dimension	NOUN
gujaf-421	130	39	of	of	ADP
gujaf-421	130	40	sustainability	sustainability	NOUN
gujaf-421	130	41	reporting	reporting	NOUN
gujaf-421	130	42	.	.	PUNCT
gujaf-421	131	1	table	table	NOUN
gujaf-421	131	2	1	1	NUM
gujaf-421	131	3	presents	present	VERB
gujaf-421	131	4	the	the	DET
gujaf-421	131	5	mean	mean	ADJ
gujaf-421	131	6	,	,	PUNCT
gujaf-421	131	7	standard	standard	ADJ
gujaf-421	131	8	deviation	deviation	NOUN
gujaf-421	131	9	,	,	PUNCT
gujaf-421	131	10	minimum	minimum	NOUN
gujaf-421	131	11	,	,	PUNCT
gujaf-421	131	12	and	and	CCONJ
gujaf-421	131	13	maximum	maximum	ADJ
gujaf-421	131	14	values	value	NOUN
gujaf-421	131	15	for	for	ADP
gujaf-421	131	16	each	each	DET
gujaf-421	131	17	variable	variable	NOUN
gujaf-421	131	18	.	.	PUNCT
gujaf-421	132	1	the	the	DET
gujaf-421	132	2	average	average	ADJ
gujaf-421	132	3	return	return	NOUN
gujaf-421	132	4	on	on	ADP
gujaf-421	132	5	equity	equity	NOUN
gujaf-421	132	6	(	(	PUNCT
gujaf-421	132	7	roe	roe	PROPN
gujaf-421	132	8	)	)	PUNCT
gujaf-421	132	9	among	among	ADP
gujaf-421	132	10	the	the	DET
gujaf-421	132	11	selected	select	VERB
gujaf-421	132	12	firms	firm	NOUN
gujaf-421	132	13	was	be	AUX
gujaf-421	132	14	approximately	approximately	ADV
gujaf-421	132	15	0.0723	0.0723	NUM
gujaf-421	132	16	,	,	PUNCT
gujaf-421	132	17	suggesting	suggest	VERB
gujaf-421	132	18	that	that	SCONJ
gujaf-421	132	19	about	about	ADP
gujaf-421	132	20	70	70	NUM
gujaf-421	132	21	%	%	NOUN
gujaf-421	132	22	of	of	ADP
gujaf-421	132	23	the	the	DET
gujaf-421	132	24	firms	firm	NOUN
gujaf-421	132	25	achieved	achieve	VERB
gujaf-421	132	26	moderate	moderate	ADJ
gujaf-421	132	27	profitability	profitability	NOUN
gujaf-421	132	28	during	during	ADP
gujaf-421	132	29	the	the	DET
gujaf-421	132	30	study	study	NOUN
gujaf-421	132	31	period	period	NOUN
gujaf-421	132	32	.	.	PUNCT
gujaf-421	133	1	this	this	PRON
gujaf-421	133	2	reflects	reflect	VERB
gujaf-421	133	3	that	that	SCONJ
gujaf-421	133	4	a	a	DET
gujaf-421	133	5	fair	fair	ADJ
gujaf-421	133	6	number	number	NOUN
gujaf-421	133	7	of	of	ADP
gujaf-421	133	8	manufacturing	manufacturing	NOUN
gujaf-421	133	9	companies	company	NOUN
gujaf-421	133	10	listed	list	VERB
gujaf-421	133	11	on	on	ADP
gujaf-421	133	12	the	the	DET
gujaf-421	133	13	nigerian	nigerian	ADJ
gujaf-421	133	14	stock	stock	NOUN
gujaf-421	133	15	exchange	exchange	NOUN
gujaf-421	133	16	maintained	maintain	VERB
gujaf-421	133	17	a	a	DET
gujaf-421	133	18	reasonably	reasonably	ADV
gujaf-421	133	19	healthy	healthy	ADJ
gujaf-421	133	20	financial	financial	ADJ
gujaf-421	133	21	position	position	NOUN
gujaf-421	133	22	.	.	PUNCT
gujaf-421	134	1	in	in	ADP
gujaf-421	134	2	terms	term	NOUN
gujaf-421	134	3	of	of	ADP
gujaf-421	134	4	sustainability	sustainability	NOUN
gujaf-421	134	5	disclosure	disclosure	NOUN
gujaf-421	134	6	,	,	PUNCT
gujaf-421	134	7	the	the	DET
gujaf-421	134	8	social	social	ADJ
gujaf-421	134	9	dimension	dimension	NOUN
gujaf-421	134	10	had	have	VERB
gujaf-421	134	11	the	the	DET
gujaf-421	134	12	highest	high	ADJ
gujaf-421	134	13	average	average	ADJ
gujaf-421	134	14	(	(	PUNCT
gujaf-421	134	15	0.093	0.093	NUM
gujaf-421	134	16	)	)	PUNCT
gujaf-421	134	17	,	,	PUNCT
gujaf-421	134	18	indicating	indicate	VERB
gujaf-421	134	19	a	a	DET
gujaf-421	134	20	relatively	relatively	ADV
gujaf-421	134	21	strong	strong	ADJ
gujaf-421	134	22	focus	focus	NOUN
gujaf-421	134	23	on	on	ADP
gujaf-421	134	24	employee	employee	NOUN
gujaf-421	134	25	well	well	ADV
gujaf-421	134	26	-	-	PUNCT
gujaf-421	134	27	being	being	NOUN
gujaf-421	134	28	,	,	PUNCT
gujaf-421	134	29	customer	customer	NOUN
gujaf-421	134	30	safety	safety	NOUN
gujaf-421	134	31	,	,	PUNCT
gujaf-421	134	32	and	and	CCONJ
gujaf-421	134	33	human	human	ADJ
gujaf-421	134	34	resource	resource	NOUN
gujaf-421	134	35	practices	practice	NOUN
gujaf-421	134	36	.	.	PUNCT
gujaf-421	135	1	environmental	environmental	ADJ
gujaf-421	135	2	disclosure	disclosure	NOUN
gujaf-421	135	3	had	have	VERB
gujaf-421	135	4	a	a	DET
gujaf-421	135	5	lower	low	ADJ
gujaf-421	135	6	mean	mean	NOUN
gujaf-421	135	7	of	of	ADP
gujaf-421	135	8	0.0495	0.0495	NUM
gujaf-421	135	9	,	,	PUNCT
gujaf-421	135	10	implying	imply	VERB
gujaf-421	135	11	that	that	SCONJ
gujaf-421	135	12	only	only	ADV
gujaf-421	135	13	about	about	ADP
gujaf-421	135	14	half	half	NOUN
gujaf-421	135	15	of	of	ADP
gujaf-421	135	16	the	the	DET
gujaf-421	135	17	companies	company	NOUN
gujaf-421	135	18	reported	report	VERB
gujaf-421	135	19	on	on	ADP
gujaf-421	135	20	matters	matter	NOUN
gujaf-421	135	21	such	such	ADJ
gujaf-421	135	22	as	as	ADP
gujaf-421	135	23	waste	waste	NOUN
gujaf-421	135	24	management	management	NOUN
gujaf-421	135	25	and	and	CCONJ
gujaf-421	135	26	resource	resource	NOUN
gujaf-421	135	27	conservation	conservation	NOUN
gujaf-421	135	28	.	.	PUNCT
gujaf-421	136	1	the	the	DET
gujaf-421	136	2	economic	economic	ADJ
gujaf-421	136	3	dimension	dimension	NOUN
gujaf-421	136	4	had	have	VERB
gujaf-421	136	5	the	the	DET
gujaf-421	136	6	lowest	low	ADJ
gujaf-421	136	7	average	average	NOUN
gujaf-421	136	8	(	(	PUNCT
gujaf-421	136	9	0.0737	0.0737	NUM
gujaf-421	136	10	)	)	PUNCT
gujaf-421	136	11	,	,	PUNCT
gujaf-421	136	12	showing	show	VERB
gujaf-421	136	13	that	that	SCONJ
gujaf-421	136	14	few	few	ADJ
gujaf-421	136	15	firms	firm	NOUN
gujaf-421	136	16	disclosed	disclose	VERB
gujaf-421	136	17	performance	performance	NOUN
gujaf-421	136	18	elements	element	NOUN
gujaf-421	136	19	related	relate	VERB
gujaf-421	136	20	to	to	ADP
gujaf-421	136	21	market	market	NOUN
gujaf-421	136	22	presence	presence	NOUN
gujaf-421	136	23	and	and	CCONJ
gujaf-421	136	24	economic	economic	ADJ
gujaf-421	136	25	contribution	contribution	NOUN
gujaf-421	136	26	.	.	PUNCT
gujaf-421	137	1	these	these	DET
gujaf-421	137	2	figures	figure	NOUN
gujaf-421	137	3	suggest	suggest	VERB
gujaf-421	137	4	that	that	SCONJ
gujaf-421	137	5	while	while	SCONJ
gujaf-421	137	6	some	some	DET
gujaf-421	137	7	firms	firm	NOUN
gujaf-421	137	8	are	be	AUX
gujaf-421	137	9	making	make	VERB
gujaf-421	137	10	strides	stride	NOUN
gujaf-421	137	11	in	in	ADP
gujaf-421	137	12	sustainability	sustainability	NOUN
gujaf-421	137	13	practices	practice	NOUN
gujaf-421	137	14	,	,	PUNCT
gujaf-421	137	15	full	full	ADJ
gujaf-421	137	16	and	and	CCONJ
gujaf-421	137	17	consistent	consistent	ADJ
gujaf-421	137	18	reporting	reporting	NOUN
gujaf-421	137	19	remains	remain	VERB
gujaf-421	137	20	a	a	DET
gujaf-421	137	21	challenge	challenge	NOUN
gujaf-421	137	22	.	.	PUNCT
gujaf-421	138	1	regression	regression	NOUN
gujaf-421	138	2	analysis	analysis	NOUN
gujaf-421	138	3	table	table	NOUN
gujaf-421	138	4	2	2	NUM
gujaf-421	138	5	:	:	PUNCT
gujaf-421	138	6	regression	regression	NOUN
gujaf-421	138	7	results	result	NOUN
gujaf-421	138	8	summary	summary	NOUN
gujaf-421	138	9	and	and	CCONJ
gujaf-421	138	10	model	model	NOUN
gujaf-421	138	11	statistics	statistics	PROPN
gujaf-421	138	12	variable	variable	PROPN
gujaf-421	138	13	standard	standard	PROPN
gujaf-421	138	14	coefficient	coefficient	NOUN
gujaf-421	138	15	(	(	PUNCT
gujaf-421	138	16	β	β	NOUN
gujaf-421	138	17	)	)	PUNCT
gujaf-421	138	18	t	t	NOUN
gujaf-421	138	19	-	-	PUNCT
gujaf-421	138	20	value	value	NOUN
gujaf-421	138	21	(	(	PUNCT
gujaf-421	138	22	p	p	NOUN
gujaf-421	138	23	-	-	PUNCT
gujaf-421	138	24	value	value	NOUN
gujaf-421	138	25	)	)	PUNCT
gujaf-421	138	26	hypothesis	hypothesis	NOUN
gujaf-421	138	27	result	result	NOUN
gujaf-421	138	28	environment	environment	NOUN
gujaf-421	138	29	0.129	0.129	NUM
gujaf-421	138	30	0.620	0.620	NUM
gujaf-421	138	31	0.732	0.732	NUM
gujaf-421	138	32	h₁	h₁	NOUN
gujaf-421	138	33	not	not	PART
gujaf-421	138	34	supported	support	VERB
gujaf-421	138	35	social	social	ADJ
gujaf-421	138	36	0.157	0.157	NUM
gujaf-421	138	37	0.419	0.419	NUM
gujaf-421	138	38	0.677	0.677	NUM
gujaf-421	138	39	h₂	h₂	PROPN
gujaf-421	138	40	not	not	PART
gujaf-421	138	41	supported	support	VERB
gujaf-421	138	42	economy	economy	NOUN
gujaf-421	138	43	-1.707	-1.707	PUNCT
gujaf-421	138	44	-2.574	-2.574	PROPN
gujaf-421	138	45	0.014	0.014	NUM
gujaf-421	138	46	h₃	h₃	NOUN
gujaf-421	138	47	supported	support	VERB
gujaf-421	138	48	model	model	NOUN
gujaf-421	138	49	statistics	statistic	NOUN
gujaf-421	138	50	adjusted	adjust	VERB
gujaf-421	138	51	r	r	NOUN
gujaf-421	138	52	square	square	NOUN
gujaf-421	138	53	0.238	0.238	NUM
gujaf-421	138	54	f	f	X
gujaf-421	138	55	-	-	PUNCT
gujaf-421	138	56	statistic	statistic	ADJ
gujaf-421	138	57	3.555	3.555	NUM
gujaf-421	138	58	model	model	NOUN
gujaf-421	138	59	significance	significance	NOUN
gujaf-421	138	60	0.006	0.006	NUM
gujaf-421	138	61	gusau	gusau	ADJ
gujaf-421	138	62	journal	journal	NOUN
gujaf-421	138	63	of	of	ADP
gujaf-421	138	64	accounting	accounting	NOUN
gujaf-421	138	65	and	and	CCONJ
gujaf-421	138	66	finance	finance	NOUN
gujaf-421	138	67	,	,	PUNCT
gujaf-421	138	68	vol.6	vol.6	PROPN
gujaf-421	138	69	,	,	PUNCT
gujaf-421	138	70	issue	issue	NOUN
gujaf-421	138	71	2	2	NUM
gujaf-421	138	72	,	,	PUNCT
gujaf-421	138	73	april	april	PROPN
gujaf-421	138	74	,	,	PUNCT
gujaf-421	138	75	2025	2025	NUM
gujaf-421	138	76	150	150	NUM
gujaf-421	138	77	variable	variable	ADJ
gujaf-421	138	78	standard	standard	ADJ
gujaf-421	138	79	coefficient	coefficient	NOUN
gujaf-421	138	80	(	(	PUNCT
gujaf-421	138	81	β	β	NOUN
gujaf-421	138	82	)	)	PUNCT
gujaf-421	138	83	t	t	NOUN
gujaf-421	138	84	-	-	PUNCT
gujaf-421	138	85	value	value	NOUN
gujaf-421	138	86	(	(	PUNCT
gujaf-421	138	87	p	p	NOUN
gujaf-421	138	88	-	-	PUNCT
gujaf-421	138	89	value	value	NOUN
gujaf-421	138	90	)	)	PUNCT
gujaf-421	138	91	hypothesis	hypothesis	NOUN
gujaf-421	138	92	result	result	NOUN
gujaf-421	138	93	(	(	PUNCT
gujaf-421	138	94	p	p	NOUN
gujaf-421	138	95	-	-	PUNCT
gujaf-421	138	96	value	value	NOUN
gujaf-421	138	97	)	)	PUNCT
gujaf-421	138	98	source	source	NOUN
gujaf-421	138	99	:	:	PUNCT
gujaf-421	138	100	stata	stata	PROPN
gujaf-421	138	101	,	,	PUNCT
gujaf-421	138	102	v13	v13	PROPN
gujaf-421	138	103	.	.	PUNCT
gujaf-421	139	1	the	the	DET
gujaf-421	139	2	regression	regression	NOUN
gujaf-421	139	3	model	model	NOUN
gujaf-421	139	4	employed	employ	VERB
gujaf-421	139	5	in	in	ADP
gujaf-421	139	6	this	this	DET
gujaf-421	139	7	study	study	NOUN
gujaf-421	139	8	assessed	assess	VERB
gujaf-421	139	9	the	the	DET
gujaf-421	139	10	influence	influence	NOUN
gujaf-421	139	11	of	of	ADP
gujaf-421	139	12	sustainability	sustainability	NOUN
gujaf-421	139	13	reporting	reporting	NOUN
gujaf-421	139	14	dimensions	dimension	NOUN
gujaf-421	139	15	on	on	ADP
gujaf-421	139	16	financial	financial	ADJ
gujaf-421	139	17	performance	performance	NOUN
gujaf-421	139	18	,	,	PUNCT
gujaf-421	139	19	with	with	ADP
gujaf-421	139	20	a	a	DET
gujaf-421	139	21	particular	particular	ADJ
gujaf-421	139	22	focus	focus	NOUN
gujaf-421	139	23	on	on	ADP
gujaf-421	139	24	roe	roe	PROPN
gujaf-421	139	25	as	as	ADP
gujaf-421	139	26	the	the	DET
gujaf-421	139	27	dependent	dependent	ADJ
gujaf-421	139	28	variable	variable	NOUN
gujaf-421	139	29	.	.	PUNCT
gujaf-421	140	1	the	the	DET
gujaf-421	140	2	model	model	NOUN
gujaf-421	140	3	yielded	yield	VERB
gujaf-421	140	4	an	an	DET
gujaf-421	140	5	adjusted	adjusted	ADJ
gujaf-421	140	6	r	r	NOUN
gujaf-421	140	7	-	-	PUNCT
gujaf-421	140	8	squared	square	VERB
gujaf-421	140	9	value	value	NOUN
gujaf-421	140	10	of	of	ADP
gujaf-421	140	11	0.238	0.238	NUM
gujaf-421	140	12	,	,	PUNCT
gujaf-421	140	13	indicating	indicate	VERB
gujaf-421	140	14	that	that	SCONJ
gujaf-421	140	15	23.8	23.8	NUM
gujaf-421	140	16	%	%	NOUN
gujaf-421	140	17	of	of	ADP
gujaf-421	140	18	the	the	DET
gujaf-421	140	19	variation	variation	NOUN
gujaf-421	140	20	in	in	ADP
gujaf-421	140	21	roe	roe	NOUN
gujaf-421	140	22	among	among	ADP
gujaf-421	140	23	the	the	DET
gujaf-421	140	24	firms	firm	NOUN
gujaf-421	140	25	could	could	AUX
gujaf-421	140	26	be	be	AUX
gujaf-421	140	27	explained	explain	VERB
gujaf-421	140	28	by	by	ADP
gujaf-421	140	29	the	the	DET
gujaf-421	140	30	combined	combine	VERB
gujaf-421	140	31	impact	impact	NOUN
gujaf-421	140	32	of	of	ADP
gujaf-421	140	33	environmental	environmental	ADJ
gujaf-421	140	34	,	,	PUNCT
gujaf-421	140	35	social	social	ADJ
gujaf-421	140	36	,	,	PUNCT
gujaf-421	140	37	and	and	CCONJ
gujaf-421	140	38	economic	economic	ADJ
gujaf-421	140	39	disclosure	disclosure	NOUN
gujaf-421	140	40	variables	variable	NOUN
gujaf-421	140	41	.	.	PUNCT
gujaf-421	141	1	the	the	DET
gujaf-421	141	2	f	f	NOUN
gujaf-421	141	3	-	-	PUNCT
gujaf-421	141	4	statistic	statistic	NOUN
gujaf-421	141	5	of	of	ADP
gujaf-421	141	6	3.555	3.555	NUM
gujaf-421	141	7	and	and	CCONJ
gujaf-421	141	8	a	a	DET
gujaf-421	141	9	significance	significance	NOUN
gujaf-421	141	10	value	value	NOUN
gujaf-421	141	11	of	of	ADP
gujaf-421	141	12	0.006	0.006	NUM
gujaf-421	141	13	affirm	affirm	NOUN
gujaf-421	141	14	that	that	SCONJ
gujaf-421	141	15	the	the	DET
gujaf-421	141	16	model	model	NOUN
gujaf-421	141	17	is	be	AUX
gujaf-421	141	18	statistically	statistically	ADV
gujaf-421	141	19	significant	significant	ADJ
gujaf-421	141	20	and	and	CCONJ
gujaf-421	141	21	reliable	reliable	ADJ
gujaf-421	141	22	for	for	ADP
gujaf-421	141	23	inference	inference	NOUN
gujaf-421	141	24	,	,	PUNCT
gujaf-421	141	25	thereby	thereby	ADV
gujaf-421	141	26	confirming	confirm	VERB
gujaf-421	141	27	the	the	DET
gujaf-421	141	28	joint	joint	ADJ
gujaf-421	141	29	relevance	relevance	NOUN
gujaf-421	141	30	of	of	ADP
gujaf-421	141	31	the	the	DET
gujaf-421	141	32	predictor	predictor	NOUN
gujaf-421	141	33	variables	variable	NOUN
gujaf-421	141	34	.	.	PUNCT
gujaf-421	142	1	testing	test	VERB
gujaf-421	142	2	the	the	DET
gujaf-421	142	3	first	first	ADJ
gujaf-421	142	4	hypothesis	hypothesis	NOUN
gujaf-421	142	5	,	,	PUNCT
gujaf-421	142	6	the	the	DET
gujaf-421	142	7	environmental	environmental	ADJ
gujaf-421	142	8	dimension	dimension	NOUN
gujaf-421	142	9	showed	show	VERB
gujaf-421	142	10	a	a	DET
gujaf-421	142	11	positive	positive	ADJ
gujaf-421	142	12	but	but	CCONJ
gujaf-421	142	13	statistically	statistically	ADV
gujaf-421	142	14	insignificant	insignificant	ADJ
gujaf-421	142	15	relationship	relationship	NOUN
gujaf-421	142	16	with	with	ADP
gujaf-421	142	17	roe	roe	PROPN
gujaf-421	142	18	(	(	PUNCT
gujaf-421	142	19	β	β	X
gujaf-421	142	20	=	=	SYM
gujaf-421	142	21	0.129	0.129	NUM
gujaf-421	142	22	,	,	PUNCT
gujaf-421	142	23	p	p	X
gujaf-421	142	24	=	=	NOUN
gujaf-421	142	25	0.732	0.732	NUM
gujaf-421	142	26	)	)	PUNCT
gujaf-421	142	27	.	.	PUNCT
gujaf-421	143	1	this	this	PRON
gujaf-421	143	2	suggests	suggest	VERB
gujaf-421	143	3	that	that	SCONJ
gujaf-421	143	4	companies	company	NOUN
gujaf-421	143	5	disclosing	disclose	VERB
gujaf-421	143	6	environmental	environmental	ADJ
gujaf-421	143	7	activities	activity	NOUN
gujaf-421	143	8	did	do	AUX
gujaf-421	143	9	not	not	PART
gujaf-421	143	10	experience	experience	VERB
gujaf-421	143	11	a	a	DET
gujaf-421	143	12	corresponding	correspond	VERB
gujaf-421	143	13	improvement	improvement	NOUN
gujaf-421	143	14	in	in	ADP
gujaf-421	143	15	profitability	profitability	NOUN
gujaf-421	143	16	.	.	PUNCT
gujaf-421	144	1	the	the	DET
gujaf-421	144	2	second	second	ADJ
gujaf-421	144	3	hypothesis	hypothesis	NOUN
gujaf-421	144	4	regarding	regard	VERB
gujaf-421	144	5	social	social	ADJ
gujaf-421	144	6	performance	performance	NOUN
gujaf-421	144	7	also	also	ADV
gujaf-421	144	8	yielded	yield	VERB
gujaf-421	144	9	an	an	DET
gujaf-421	144	10	insignificant	insignificant	ADJ
gujaf-421	144	11	result	result	NOUN
gujaf-421	144	12	(	(	PUNCT
gujaf-421	144	13	β	β	X
gujaf-421	144	14	=	=	PUNCT
gujaf-421	144	15	0.157	0.157	NUM
gujaf-421	144	16	,	,	PUNCT
gujaf-421	144	17	p	p	NOUN
gujaf-421	144	18	=	=	NOUN
gujaf-421	144	19	0.677	0.677	NUM
gujaf-421	144	20	)	)	PUNCT
gujaf-421	144	21	,	,	PUNCT
gujaf-421	144	22	indicating	indicate	VERB
gujaf-421	144	23	that	that	SCONJ
gujaf-421	144	24	social	social	ADJ
gujaf-421	144	25	disclosures	disclosure	NOUN
gujaf-421	144	26	had	have	VERB
gujaf-421	144	27	little	little	ADJ
gujaf-421	144	28	to	to	PART
gujaf-421	144	29	no	no	DET
gujaf-421	144	30	effect	effect	NOUN
gujaf-421	144	31	on	on	ADP
gujaf-421	144	32	financial	financial	ADJ
gujaf-421	144	33	performance	performance	NOUN
gujaf-421	144	34	.	.	PUNCT
gujaf-421	145	1	in	in	ADP
gujaf-421	145	2	both	both	DET
gujaf-421	145	3	cases	case	NOUN
gujaf-421	145	4	,	,	PUNCT
gujaf-421	145	5	the	the	DET
gujaf-421	145	6	hypotheses	hypothesis	NOUN
gujaf-421	145	7	were	be	AUX
gujaf-421	145	8	not	not	PART
gujaf-421	145	9	supported	support	VERB
gujaf-421	145	10	,	,	PUNCT
gujaf-421	145	11	and	and	CCONJ
gujaf-421	145	12	this	this	PRON
gujaf-421	145	13	aligns	align	VERB
gujaf-421	145	14	with	with	ADP
gujaf-421	145	15	previous	previous	ADJ
gujaf-421	145	16	findings	finding	NOUN
gujaf-421	145	17	that	that	SCONJ
gujaf-421	145	18	many	many	ADJ
gujaf-421	145	19	firms	firm	NOUN
gujaf-421	145	20	prioritize	prioritize	VERB
gujaf-421	145	21	short	short	ADJ
gujaf-421	145	22	-	-	PUNCT
gujaf-421	145	23	term	term	NOUN
gujaf-421	145	24	profitability	profitability	NOUN
gujaf-421	145	25	over	over	ADP
gujaf-421	145	26	long	long	ADJ
gujaf-421	145	27	-	-	PUNCT
gujaf-421	145	28	term	term	NOUN
gujaf-421	145	29	sustainability	sustainability	NOUN
gujaf-421	145	30	reporting	reporting	NOUN
gujaf-421	145	31	.	.	PUNCT
gujaf-421	146	1	however	however	ADV
gujaf-421	146	2	,	,	PUNCT
gujaf-421	146	3	the	the	DET
gujaf-421	146	4	third	third	ADJ
gujaf-421	146	5	hypothesis	hypothesis	NOUN
gujaf-421	146	6	revealed	reveal	VERB
gujaf-421	146	7	a	a	DET
gujaf-421	146	8	significant	significant	ADJ
gujaf-421	146	9	and	and	CCONJ
gujaf-421	146	10	negative	negative	ADJ
gujaf-421	146	11	effect	effect	NOUN
gujaf-421	146	12	of	of	ADP
gujaf-421	146	13	economic	economic	ADJ
gujaf-421	146	14	disclosure	disclosure	NOUN
gujaf-421	146	15	on	on	ADP
gujaf-421	146	16	roe	roe	PROPN
gujaf-421	146	17	(	(	PUNCT
gujaf-421	146	18	β	β	X
gujaf-421	146	19	=	=	SYM
gujaf-421	146	20	-1.707	-1.707	NOUN
gujaf-421	146	21	,	,	PUNCT
gujaf-421	146	22	p	p	NOUN
gujaf-421	146	23	=	=	NOUN
gujaf-421	146	24	0.014	0.014	NUM
gujaf-421	146	25	)	)	PUNCT
gujaf-421	146	26	.	.	PUNCT
gujaf-421	147	1	this	this	PRON
gujaf-421	147	2	implies	imply	VERB
gujaf-421	147	3	that	that	SCONJ
gujaf-421	147	4	firms	firm	NOUN
gujaf-421	147	5	that	that	PRON
gujaf-421	147	6	actively	actively	ADV
gujaf-421	147	7	disclosed	disclose	VERB
gujaf-421	147	8	economic	economic	ADJ
gujaf-421	147	9	information	information	NOUN
gujaf-421	147	10	experienced	experience	VERB
gujaf-421	147	11	a	a	DET
gujaf-421	147	12	decline	decline	NOUN
gujaf-421	147	13	in	in	ADP
gujaf-421	147	14	profitability	profitability	NOUN
gujaf-421	147	15	.	.	PUNCT
gujaf-421	148	1	this	this	PRON
gujaf-421	148	2	may	may	AUX
gujaf-421	148	3	suggest	suggest	VERB
gujaf-421	148	4	that	that	SCONJ
gujaf-421	148	5	the	the	DET
gujaf-421	148	6	costs	cost	NOUN
gujaf-421	148	7	associated	associate	VERB
gujaf-421	148	8	with	with	ADP
gujaf-421	148	9	comprehensive	comprehensive	ADJ
gujaf-421	148	10	economic	economic	ADJ
gujaf-421	148	11	reporting	reporting	NOUN
gujaf-421	148	12	outweigh	outweigh	VERB
gujaf-421	148	13	the	the	DET
gujaf-421	148	14	short	short	ADJ
gujaf-421	148	15	-	-	PUNCT
gujaf-421	148	16	term	term	NOUN
gujaf-421	148	17	financial	financial	ADJ
gujaf-421	148	18	benefits	benefit	NOUN
gujaf-421	148	19	.	.	PUNCT
gujaf-421	149	1	it	it	PRON
gujaf-421	149	2	also	also	ADV
gujaf-421	149	3	underscores	underscore	VERB
gujaf-421	149	4	a	a	DET
gujaf-421	149	5	possible	possible	ADJ
gujaf-421	149	6	reluctance	reluctance	NOUN
gujaf-421	149	7	among	among	ADP
gujaf-421	149	8	firms	firm	NOUN
gujaf-421	149	9	to	to	PART
gujaf-421	149	10	disclose	disclose	VERB
gujaf-421	149	11	detailed	detailed	ADJ
gujaf-421	149	12	economic	economic	ADJ
gujaf-421	149	13	contributions	contribution	NOUN
gujaf-421	149	14	due	due	ADP
gujaf-421	149	15	to	to	ADP
gujaf-421	149	16	concerns	concern	NOUN
gujaf-421	149	17	about	about	ADP
gujaf-421	149	18	stakeholder	stakeholder	NOUN
gujaf-421	149	19	scrutiny	scrutiny	NOUN
gujaf-421	149	20	or	or	CCONJ
gujaf-421	149	21	regulatory	regulatory	ADJ
gujaf-421	149	22	repercussions	repercussion	NOUN
gujaf-421	149	23	.	.	PUNCT
gujaf-421	150	1	these	these	DET
gujaf-421	150	2	findings	finding	NOUN
gujaf-421	150	3	reinforce	reinforce	VERB
gujaf-421	150	4	the	the	DET
gujaf-421	150	5	idea	idea	NOUN
gujaf-421	150	6	that	that	SCONJ
gujaf-421	150	7	while	while	SCONJ
gujaf-421	150	8	sustainability	sustainability	NOUN
gujaf-421	150	9	reporting	reporting	NOUN
gujaf-421	150	10	is	be	AUX
gujaf-421	150	11	conceptually	conceptually	ADV
gujaf-421	150	12	supported	support	VERB
gujaf-421	150	13	by	by	ADP
gujaf-421	150	14	stakeholder	stakeholder	NOUN
gujaf-421	150	15	theory	theory	NOUN
gujaf-421	150	16	,	,	PUNCT
gujaf-421	150	17	its	its	PRON
gujaf-421	150	18	practical	practical	ADJ
gujaf-421	150	19	application	application	NOUN
gujaf-421	150	20	may	may	AUX
gujaf-421	150	21	not	not	PART
gujaf-421	150	22	always	always	ADV
gujaf-421	150	23	lead	lead	VERB
gujaf-421	150	24	to	to	ADP
gujaf-421	150	25	improved	improve	VERB
gujaf-421	150	26	financial	financial	ADJ
gujaf-421	150	27	performance	performance	NOUN
gujaf-421	150	28	particularly	particularly	ADV
gujaf-421	150	29	when	when	SCONJ
gujaf-421	150	30	the	the	DET
gujaf-421	150	31	disclosures	disclosure	NOUN
gujaf-421	150	32	are	be	AUX
gujaf-421	150	33	not	not	PART
gujaf-421	150	34	strategically	strategically	ADV
gujaf-421	150	35	aligned	align	VERB
gujaf-421	150	36	with	with	ADP
gujaf-421	150	37	profitability	profitability	NOUN
gujaf-421	150	38	goals	goal	NOUN
gujaf-421	150	39	.	.	PUNCT
gujaf-421	151	1	as	as	ADP
gujaf-421	151	2	a	a	DET
gujaf-421	151	3	result	result	NOUN
gujaf-421	151	4	,	,	PUNCT
gujaf-421	151	5	companies	company	NOUN
gujaf-421	151	6	may	may	AUX
gujaf-421	151	7	hesitate	hesitate	VERB
gujaf-421	151	8	to	to	PART
gujaf-421	151	9	fully	fully	ADV
gujaf-421	151	10	embrace	embrace	VERB
gujaf-421	151	11	transparency	transparency	NOUN
gujaf-421	151	12	in	in	ADP
gujaf-421	151	13	sustainability	sustainability	NOUN
gujaf-421	151	14	practices	practice	NOUN
gujaf-421	151	15	unless	unless	SCONJ
gujaf-421	151	16	regulatory	regulatory	ADJ
gujaf-421	151	17	frameworks	framework	NOUN
gujaf-421	151	18	or	or	CCONJ
gujaf-421	151	19	stakeholder	stakeholder	NOUN
gujaf-421	151	20	pressures	pressure	NOUN
gujaf-421	151	21	require	require	VERB
gujaf-421	151	22	it	it	PRON
gujaf-421	151	23	.	.	PUNCT
gujaf-421	152	1	5.0conclusions	5.0conclusion	NOUN
gujaf-421	152	2	and	and	CCONJ
gujaf-421	152	3	recommendations	recommendation	NOUN
gujaf-421	152	4	the	the	DET
gujaf-421	152	5	study	study	NOUN
gujaf-421	152	6	concludes	conclude	VERB
gujaf-421	152	7	that	that	SCONJ
gujaf-421	152	8	sustainability	sustainability	NOUN
gujaf-421	152	9	disclosure	disclosure	NOUN
gujaf-421	152	10	,	,	PUNCT
gujaf-421	152	11	while	while	SCONJ
gujaf-421	152	12	increasingly	increasingly	ADV
gujaf-421	152	13	promoted	promote	VERB
gujaf-421	152	14	by	by	ADP
gujaf-421	152	15	regulatory	regulatory	ADJ
gujaf-421	152	16	bodies	body	NOUN
gujaf-421	152	17	like	like	ADP
gujaf-421	152	18	the	the	DET
gujaf-421	152	19	nigerian	nigerian	ADJ
gujaf-421	152	20	exchange	exchange	NOUN
gujaf-421	152	21	group	group	NOUN
gujaf-421	152	22	,	,	PUNCT
gujaf-421	152	23	has	have	AUX
gujaf-421	152	24	not	not	PART
gujaf-421	152	25	translated	translate	VERB
gujaf-421	152	26	into	into	ADP
gujaf-421	152	27	tangible	tangible	ADJ
gujaf-421	152	28	profitability	profitability	NOUN
gujaf-421	152	29	for	for	ADP
gujaf-421	152	30	listed	list	VERB
gujaf-421	152	31	manufacturing	manufacturing	NOUN
gujaf-421	152	32	companies	company	NOUN
gujaf-421	152	33	.	.	PUNCT
gujaf-421	153	1	the	the	DET
gujaf-421	153	2	findings	finding	NOUN
gujaf-421	153	3	reveal	reveal	VERB
gujaf-421	153	4	that	that	SCONJ
gujaf-421	153	5	disclosures	disclosure	NOUN
gujaf-421	153	6	related	relate	VERB
gujaf-421	153	7	to	to	ADP
gujaf-421	153	8	the	the	DET
gujaf-421	153	9	economic	economic	ADJ
gujaf-421	153	10	and	and	CCONJ
gujaf-421	153	11	environmental	environmental	ADJ
gujaf-421	153	12	dimensions	dimension	NOUN
gujaf-421	153	13	tend	tend	VERB
gujaf-421	153	14	to	to	PART
gujaf-421	153	15	reduce	reduce	VERB
gujaf-421	153	16	return	return	NOUN
gujaf-421	153	17	on	on	ADP
gujaf-421	153	18	equity	equity	NOUN
gujaf-421	153	19	,	,	PUNCT
gujaf-421	153	20	while	while	SCONJ
gujaf-421	153	21	social	social	ADJ
gujaf-421	153	22	dimension	dimension	NOUN
gujaf-421	153	23	reporting	reporting	NOUN
gujaf-421	153	24	shows	show	VERB
gujaf-421	153	25	no	no	DET
gujaf-421	153	26	significant	significant	ADJ
gujaf-421	153	27	financial	financial	ADJ
gujaf-421	153	28	impact	impact	NOUN
gujaf-421	153	29	.	.	PUNCT
gujaf-421	154	1	these	these	DET
gujaf-421	154	2	results	result	NOUN
gujaf-421	154	3	suggest	suggest	VERB
gujaf-421	154	4	that	that	SCONJ
gujaf-421	154	5	nigerian	nigerian	ADJ
gujaf-421	154	6	firms	firm	NOUN
gujaf-421	154	7	are	be	AUX
gujaf-421	154	8	cautious	cautious	ADJ
gujaf-421	154	9	about	about	ADP
gujaf-421	154	10	embracing	embrace	VERB
gujaf-421	154	11	full	full	ADJ
gujaf-421	154	12	sustainability	sustainability	NOUN
gujaf-421	154	13	transparency	transparency	NOUN
gujaf-421	154	14	due	due	ADP
gujaf-421	154	15	to	to	ADP
gujaf-421	154	16	its	its	PRON
gujaf-421	154	17	limited	limited	ADJ
gujaf-421	154	18	short	short	ADJ
gujaf-421	154	19	-	-	PUNCT
gujaf-421	154	20	term	term	NOUN
gujaf-421	154	21	financial	financial	ADJ
gujaf-421	154	22	benefit	benefit	NOUN
gujaf-421	154	23	.	.	PUNCT
gujaf-421	155	1	although	although	SCONJ
gujaf-421	155	2	stakeholder	stakeholder	NOUN
gujaf-421	155	3	theory	theory	NOUN
gujaf-421	155	4	supports	support	VERB
gujaf-421	155	5	the	the	DET
gujaf-421	155	6	value	value	NOUN
gujaf-421	155	7	of	of	ADP
gujaf-421	155	8	broader	broad	ADJ
gujaf-421	155	9	engagement	engagement	NOUN
gujaf-421	155	10	and	and	CCONJ
gujaf-421	155	11	reporting	reporting	NOUN
gujaf-421	155	12	,	,	PUNCT
gujaf-421	155	13	this	this	DET
gujaf-421	155	14	study	study	NOUN
gujaf-421	155	15	highlights	highlight	VERB
gujaf-421	155	16	a	a	DET
gujaf-421	155	17	critical	critical	ADJ
gujaf-421	155	18	gap	gap	NOUN
gujaf-421	155	19	between	between	ADP
gujaf-421	155	20	theoretical	theoretical	ADJ
gujaf-421	155	21	expectations	expectation	NOUN
gujaf-421	155	22	and	and	CCONJ
gujaf-421	155	23	actual	actual	ADJ
gujaf-421	155	24	financial	financial	ADJ
gujaf-421	155	25	outcomes	outcome	NOUN
gujaf-421	155	26	.	.	PUNCT
gujaf-421	156	1	therefore	therefore	ADV
gujaf-421	156	2	,	,	PUNCT
gujaf-421	156	3	sustainability	sustainability	NOUN
gujaf-421	156	4	disclosures	disclosure	NOUN
gujaf-421	156	5	in	in	ADP
gujaf-421	156	6	their	their	PRON
gujaf-421	156	7	current	current	ADJ
gujaf-421	156	8	form	form	NOUN
gujaf-421	156	9	appear	appear	VERB
gujaf-421	156	10	to	to	PART
gujaf-421	156	11	serve	serve	VERB
gujaf-421	156	12	more	more	ADV
gujaf-421	156	13	as	as	ADP
gujaf-421	156	14	compliance	compliance	NOUN
gujaf-421	156	15	tools	tool	NOUN
gujaf-421	156	16	rather	rather	ADV
gujaf-421	156	17	than	than	ADP
gujaf-421	156	18	strategic	strategic	ADJ
gujaf-421	156	19	profitability	profitability	NOUN
gujaf-421	156	20	drivers	driver	NOUN
gujaf-421	156	21	.	.	PUNCT
gujaf-421	157	1	companies	company	NOUN
gujaf-421	157	2	must	must	AUX
gujaf-421	157	3	reassess	reassess	VERB
gujaf-421	157	4	how	how	SCONJ
gujaf-421	157	5	and	and	CCONJ
gujaf-421	157	6	why	why	SCONJ
gujaf-421	157	7	they	they	PRON
gujaf-421	157	8	report	report	VERB
gujaf-421	157	9	sustainability	sustainability	NOUN
gujaf-421	157	10	indicators	indicator	NOUN
gujaf-421	157	11	to	to	PART
gujaf-421	157	12	ensure	ensure	VERB
gujaf-421	157	13	long	long	ADJ
gujaf-421	157	14	-	-	PUNCT
gujaf-421	157	15	term	term	NOUN
gujaf-421	157	16	value	value	NOUN
gujaf-421	157	17	creation	creation	NOUN
gujaf-421	157	18	.	.	PUNCT
gujaf-421	158	1	gusau	gusau	ADJ
gujaf-421	158	2	journal	journal	PROPN
gujaf-421	158	3	of	of	ADP
gujaf-421	158	4	accounting	accounting	NOUN
gujaf-421	158	5	and	and	CCONJ
gujaf-421	158	6	finance	finance	NOUN
gujaf-421	158	7	,	,	PUNCT
gujaf-421	158	8	vol.6	vol.6	PROPN
gujaf-421	158	9	,	,	PUNCT
gujaf-421	158	10	issue	issue	NOUN
gujaf-421	158	11	2	2	NUM
gujaf-421	158	12	,	,	PUNCT
gujaf-421	158	13	april	april	PROPN
gujaf-421	158	14	,	,	PUNCT
gujaf-421	158	15	2025	2025	NUM
gujaf-421	158	16	151	151	NUM
gujaf-421	158	17	recommendations	recommendation	NOUN
gujaf-421	158	18	based	base	VERB
gujaf-421	158	19	on	on	ADP
gujaf-421	158	20	the	the	DET
gujaf-421	158	21	findings	finding	NOUN
gujaf-421	158	22	,	,	PUNCT
gujaf-421	158	23	it	it	PRON
gujaf-421	158	24	is	be	AUX
gujaf-421	158	25	recommended	recommend	VERB
gujaf-421	158	26	that	that	SCONJ
gujaf-421	158	27	listed	list	VERB
gujaf-421	158	28	manufacturing	manufacturing	NOUN
gujaf-421	158	29	firms	firm	NOUN
gujaf-421	158	30	in	in	ADP
gujaf-421	158	31	nigeria	nigeria	PROPN
gujaf-421	158	32	reframe	reframe	VERB
gujaf-421	158	33	their	their	PRON
gujaf-421	158	34	approach	approach	NOUN
gujaf-421	158	35	to	to	ADP
gujaf-421	158	36	sustainability	sustainability	NOUN
gujaf-421	158	37	reporting	reporting	NOUN
gujaf-421	158	38	by	by	ADP
gujaf-421	158	39	aligning	align	VERB
gujaf-421	158	40	it	it	PRON
gujaf-421	158	41	more	more	ADV
gujaf-421	158	42	closely	closely	ADV
gujaf-421	158	43	with	with	ADP
gujaf-421	158	44	integrated	integrate	VERB
gujaf-421	158	45	financial	financial	ADJ
gujaf-421	158	46	performance	performance	NOUN
gujaf-421	158	47	goals	goal	NOUN
gujaf-421	158	48	.	.	PUNCT
gujaf-421	159	1	specifically	specifically	ADV
gujaf-421	159	2	,	,	PUNCT
gujaf-421	159	3	firms	firm	NOUN
gujaf-421	159	4	should	should	AUX
gujaf-421	159	5	develop	develop	VERB
gujaf-421	159	6	a	a	DET
gujaf-421	159	7	unified	unified	ADJ
gujaf-421	159	8	sustainability	sustainability	NOUN
gujaf-421	159	9	strategy	strategy	NOUN
gujaf-421	159	10	that	that	PRON
gujaf-421	159	11	connects	connect	VERB
gujaf-421	159	12	economic	economic	ADJ
gujaf-421	159	13	,	,	PUNCT
gujaf-421	159	14	environmental	environmental	ADJ
gujaf-421	159	15	,	,	PUNCT
gujaf-421	159	16	and	and	CCONJ
gujaf-421	159	17	social	social	ADJ
gujaf-421	159	18	efforts	effort	NOUN
gujaf-421	159	19	with	with	ADP
gujaf-421	159	20	measurable	measurable	ADJ
gujaf-421	159	21	performance	performance	NOUN
gujaf-421	159	22	outcomes	outcome	NOUN
gujaf-421	159	23	,	,	PUNCT
gujaf-421	159	24	using	use	VERB
gujaf-421	159	25	internal	internal	ADJ
gujaf-421	159	26	dashboards	dashboard	NOUN
gujaf-421	159	27	to	to	PART
gujaf-421	159	28	track	track	VERB
gujaf-421	159	29	how	how	SCONJ
gujaf-421	159	30	each	each	DET
gujaf-421	159	31	sustainability	sustainability	NOUN
gujaf-421	159	32	initiative	initiative	NOUN
gujaf-421	159	33	contributes	contribute	VERB
gujaf-421	159	34	to	to	ADP
gujaf-421	159	35	business	business	NOUN
gujaf-421	159	36	value	value	NOUN
gujaf-421	159	37	.	.	PUNCT
gujaf-421	160	1	firms	firm	NOUN
gujaf-421	160	2	should	should	AUX
gujaf-421	160	3	also	also	ADV
gujaf-421	160	4	engage	engage	VERB
gujaf-421	160	5	third	third	ADJ
gujaf-421	160	6	-	-	PUNCT
gujaf-421	160	7	party	party	NOUN
gujaf-421	160	8	auditors	auditor	NOUN
gujaf-421	160	9	to	to	PART
gujaf-421	160	10	evaluate	evaluate	VERB
gujaf-421	160	11	the	the	DET
gujaf-421	160	12	cost	cost	NOUN
gujaf-421	160	13	-	-	PUNCT
gujaf-421	160	14	benefit	benefit	NOUN
gujaf-421	160	15	balance	balance	NOUN
gujaf-421	160	16	of	of	ADP
gujaf-421	160	17	current	current	ADJ
gujaf-421	160	18	disclosures	disclosure	NOUN
gujaf-421	160	19	,	,	PUNCT
gujaf-421	160	20	helping	help	VERB
gujaf-421	160	21	to	to	PART
gujaf-421	160	22	eliminate	eliminate	VERB
gujaf-421	160	23	practices	practice	NOUN
gujaf-421	160	24	that	that	PRON
gujaf-421	160	25	do	do	AUX
gujaf-421	160	26	not	not	PART
gujaf-421	160	27	enhance	enhance	VERB
gujaf-421	160	28	profitability	profitability	NOUN
gujaf-421	160	29	or	or	CCONJ
gujaf-421	160	30	stakeholder	stakeholder	NOUN
gujaf-421	160	31	trust	trust	NOUN
gujaf-421	160	32	.	.	PUNCT
gujaf-421	161	1	furthermore	furthermore	ADV
gujaf-421	161	2	,	,	PUNCT
gujaf-421	161	3	policymakers	policymaker	NOUN
gujaf-421	161	4	and	and	CCONJ
gujaf-421	161	5	regulatory	regulatory	ADJ
gujaf-421	161	6	bodies	body	NOUN
gujaf-421	161	7	like	like	ADP
gujaf-421	161	8	the	the	DET
gujaf-421	161	9	nigerian	nigerian	ADJ
gujaf-421	161	10	exchange	exchange	NOUN
gujaf-421	161	11	group	group	NOUN
gujaf-421	161	12	should	should	AUX
gujaf-421	161	13	provide	provide	VERB
gujaf-421	161	14	clearer	clear	ADJ
gujaf-421	161	15	guidelines	guideline	NOUN
gujaf-421	161	16	and	and	CCONJ
gujaf-421	161	17	financial	financial	ADJ
gujaf-421	161	18	incentives	incentive	NOUN
gujaf-421	161	19	for	for	ADP
gujaf-421	161	20	high	high	ADJ
gujaf-421	161	21	-	-	PUNCT
gujaf-421	161	22	quality	quality	NOUN
gujaf-421	161	23	sustainability	sustainability	NOUN
gujaf-421	161	24	reporting	reporting	NOUN
gujaf-421	161	25	.	.	PUNCT
gujaf-421	162	1	this	this	PRON
gujaf-421	162	2	could	could	AUX
gujaf-421	162	3	include	include	VERB
gujaf-421	162	4	offering	offer	VERB
gujaf-421	162	5	lower	low	ADJ
gujaf-421	162	6	listing	listing	NOUN
gujaf-421	162	7	fees	fee	NOUN
gujaf-421	162	8	or	or	CCONJ
gujaf-421	162	9	tax	tax	NOUN
gujaf-421	162	10	relief	relief	NOUN
gujaf-421	162	11	to	to	ADP
gujaf-421	162	12	companies	company	NOUN
gujaf-421	162	13	that	that	PRON
gujaf-421	162	14	demonstrate	demonstrate	VERB
gujaf-421	162	15	integrated	integrate	VERB
gujaf-421	162	16	sustainability	sustainability	NOUN
gujaf-421	162	17	and	and	CCONJ
gujaf-421	162	18	financial	financial	ADJ
gujaf-421	162	19	success	success	NOUN
gujaf-421	162	20	.	.	PUNCT
gujaf-421	163	1	additionally	additionally	ADV
gujaf-421	163	2	,	,	PUNCT
gujaf-421	163	3	training	training	NOUN
gujaf-421	163	4	workshops	workshop	NOUN
gujaf-421	163	5	and	and	CCONJ
gujaf-421	163	6	benchmarking	benchmarke	VERB
gujaf-421	163	7	tools	tool	NOUN
gujaf-421	163	8	should	should	AUX
gujaf-421	163	9	be	be	AUX
gujaf-421	163	10	introduced	introduce	VERB
gujaf-421	163	11	to	to	PART
gujaf-421	163	12	help	help	VERB
gujaf-421	163	13	firms	firm	NOUN
gujaf-421	163	14	assess	assess	VERB
gujaf-421	163	15	how	how	SCONJ
gujaf-421	163	16	holistic	holistic	ADJ
gujaf-421	163	17	disclosures	disclosure	NOUN
gujaf-421	163	18	can	can	AUX
gujaf-421	163	19	lead	lead	VERB
gujaf-421	163	20	to	to	ADP
gujaf-421	163	21	improved	improved	ADJ
gujaf-421	163	22	performance	performance	NOUN
gujaf-421	163	23	and	and	CCONJ
gujaf-421	163	24	community	community	NOUN
gujaf-421	163	25	trust	trust	NOUN
gujaf-421	163	26	over	over	ADP
gujaf-421	163	27	time	time	NOUN
gujaf-421	163	28	.	.	PUNCT
gujaf-421	164	1	references	reference	NOUN
gujaf-421	164	2	abdullahi	abdullahi	PROPN
gujaf-421	164	3	,	,	PUNCT
gujaf-421	164	4	a.	a.	NOUN
gujaf-421	164	5	and	and	CCONJ
gujaf-421	164	6	makama	makama	NOUN
gujaf-421	164	7	,	,	PUNCT
gujaf-421	164	8	u.	u.	NOUN
gujaf-421	164	9	(	(	PUNCT
gujaf-421	164	10	2021	2021	NUM
gujaf-421	164	11	)	)	PUNCT
gujaf-421	164	12	sustainability	sustainability	NOUN
gujaf-421	164	13	reporting	reporting	NOUN
gujaf-421	164	14	in	in	ADP
gujaf-421	164	15	nigeria	nigeria	PROPN
gujaf-421	164	16	.	.	PUNCT
gujaf-421	165	1	al	al	PROPN
gujaf-421	165	2	-	-	PUNCT
gujaf-421	165	3	hikmah	hikmah	PROPN
gujaf-421	165	4	journal	journal	NOUN
gujaf-421	165	5	of	of	ADP
gujaf-421	165	6	arts	arts	PROPN
gujaf-421	165	7	social	social	ADJ
gujaf-421	165	8	sciences	sciences	PROPN
gujaf-421	165	9	education	education	NOUN
gujaf-421	165	10	,	,	PUNCT
gujaf-421	165	11	vol	vol	NOUN
gujaf-421	165	12	.	.	PROPN
gujaf-421	166	1	3	3	NUM
gujaf-421	166	2	,	,	PUNCT
gujaf-421	166	3	no	no	INTJ
gujaf-421	166	4	.	.	NOUN
gujaf-421	166	5	1	1	NUM
gujaf-421	166	6	,	,	PUNCT
gujaf-421	166	7	june	june	PROPN
gujaf-421	166	8	2021	2021	NUM
gujaf-421	166	9	issn	issn	PROPN
gujaf-421	166	10	2705	2705	NUM
gujaf-421	166	11	-	-	SYM
gujaf-421	166	12	2559	2559	NUM
gujaf-421	166	13	,	,	PUNCT
gujaf-421	166	14	eissn	eissn	PROPN
gujaf-421	166	15	2705	2705	NUM
gujaf-421	166	16	-	-	SYM
gujaf-421	166	17	2567	2567	NUM
gujaf-421	166	18	adepoju	adepoju	NOUN
gujaf-421	166	19	,	,	PUNCT
gujaf-421	166	20	t.et	t.et	VERB
gujaf-421	166	21	al.(2023	al.(2023	PROPN
gujaf-421	166	22	)	)	PUNCT
gujaf-421	166	23	.	.	PUNCT
gujaf-421	167	1	2022	2022	NUM
gujaf-421	167	2	survey	survey	NOUN
gujaf-421	167	3	of	of	ADP
gujaf-421	167	4	sustainability	sustainability	NOUN
gujaf-421	167	5	reporting	reporting	NOUN
gujaf-421	167	6	in	in	ADP
gujaf-421	167	7	nigeria	nigeria	PROPN
gujaf-421	167	8	.	.	PUNCT
gujaf-421	168	1	kpmg	kpmg	PROPN
gujaf-421	168	2	baeten	baeten	PROPN
gujaf-421	168	3	,	,	PUNCT
gujaf-421	168	4	g.	g.	PROPN
gujaf-421	168	5	(	(	PUNCT
gujaf-421	168	6	2000	2000	NUM
gujaf-421	168	7	)	)	PUNCT
gujaf-421	168	8	.	.	PUNCT
gujaf-421	169	1	the	the	DET
gujaf-421	169	2	tragedy	tragedy	NOUN
gujaf-421	169	3	of	of	ADP
gujaf-421	169	4	the	the	DET
gujaf-421	169	5	highway	highway	NOUN
gujaf-421	169	6	:	:	PUNCT
gujaf-421	170	1	empowerment	empowerment	NOUN
gujaf-421	170	2	,	,	PUNCT
gujaf-421	170	3	disempowerment	disempowerment	NOUN
gujaf-421	170	4	and	and	CCONJ
gujaf-421	170	5	the	the	DET
gujaf-421	170	6	politics	politic	NOUN
gujaf-421	170	7	of	of	ADP
gujaf-421	170	8	sustainability	sustainability	NOUN
gujaf-421	170	9	discourses	discourse	NOUN
gujaf-421	170	10	and	and	CCONJ
gujaf-421	170	11	practices	practice	NOUN
gujaf-421	170	12	.	.	PUNCT
gujaf-421	171	1	european	european	ADJ
gujaf-421	171	2	planning	planning	PROPN
gujaf-421	171	3	studies	study	NOUN
gujaf-421	171	4	,	,	PUNCT
gujaf-421	171	5	8(1	8(1	NOUN
gujaf-421	171	6	)	)	PUNCT
gujaf-421	171	7	,	,	PUNCT
gujaf-421	171	8	69–86	69–86	NUM
gujaf-421	171	9	.	.	PUNCT
gujaf-421	172	1	beatley	beatley	NOUN
gujaf-421	172	2	,	,	PUNCT
gujaf-421	172	3	t.	t.	PROPN
gujaf-421	172	4	,	,	PUNCT
gujaf-421	172	5	&	&	CCONJ
gujaf-421	172	6	manning	manning	PROPN
gujaf-421	172	7	,	,	PUNCT
gujaf-421	172	8	k.	k.	PROPN
gujaf-421	172	9	(	(	PUNCT
gujaf-421	172	10	1998	1998	NUM
gujaf-421	172	11	)	)	PUNCT
gujaf-421	172	12	.	.	PUNCT
gujaf-421	173	1	the	the	DET
gujaf-421	173	2	ecology	ecology	NOUN
gujaf-421	173	3	of	of	ADP
gujaf-421	173	4	place	place	NOUN
gujaf-421	173	5	:	:	PUNCT
gujaf-421	173	6	planning	plan	VERB
gujaf-421	173	7	for	for	ADP
gujaf-421	173	8	environment	environment	NOUN
gujaf-421	173	9	,	,	PUNCT
gujaf-421	173	10	economy	economy	NOUN
gujaf-421	173	11	and	and	CCONJ
gujaf-421	173	12	community	community	NOUN
gujaf-421	173	13	.	.	PUNCT
gujaf-421	174	1	washington	washington	PROPN
gujaf-421	174	2	,	,	PUNCT
gujaf-421	174	3	dc	dc	PROPN
gujaf-421	174	4	:	:	PUNCT
gujaf-421	174	5	island	island	NOUN
gujaf-421	174	6	press	press	NOUN
gujaf-421	174	7	.	.	PUNCT
gujaf-421	175	1	bukhori	bukhori	PROPN
gujaf-421	175	2	,	,	PUNCT
gujaf-421	175	3	m.	m.	PROPN
gujaf-421	175	4	r.	r.	PROPN
gujaf-421	175	5	t.	t.	PROPN
gujaf-421	175	6	,	,	PUNCT
gujaf-421	175	7	&	&	CCONJ
gujaf-421	175	8	sopian	sopian	PROPN
gujaf-421	175	9	,	,	PUNCT
gujaf-421	175	10	d.	d.	PROPN
gujaf-421	175	11	(	(	PUNCT
gujaf-421	175	12	2017	2017	NUM
gujaf-421	175	13	)	)	PUNCT
gujaf-421	175	14	.	.	PUNCT
gujaf-421	176	1	pengaruh	pengaruh	NOUN
gujaf-421	176	2	pengungkapan	pengungkapan	VERB
gujaf-421	176	3	sustainability	sustainability	NOUN
gujaf-421	176	4	report	report	PROPN
gujaf-421	176	5	terhadap	terhadap	PROPN
gujaf-421	176	6	kinerja	kinerja	PROPN
gujaf-421	176	7	keuangan	keuangan	PROPN
gujaf-421	176	8	.	.	PUNCT
gujaf-421	177	1	jurnal	jurnal	ADJ
gujaf-421	177	2	sikap	sikap	PROPN
gujaf-421	177	3	(	(	PUNCT
gujaf-421	177	4	sistem	sistem	PROPN
gujaf-421	177	5	informasi	informasi	PROPN
gujaf-421	177	6	,	,	PUNCT
gujaf-421	177	7	keuangan	keuangan	NOUN
gujaf-421	177	8	,	,	PUNCT
gujaf-421	177	9	auditing	auditing	NOUN
gujaf-421	177	10	dan	dan	PROPN
gujaf-421	177	11	perpajakan	perpajakan	PROPN
gujaf-421	177	12	)	)	PUNCT
gujaf-421	177	13	,	,	PUNCT
gujaf-421	177	14	2(1	2(1	NUM
gujaf-421	177	15	)	)	PUNCT
gujaf-421	177	16	,	,	PUNCT
gujaf-421	177	17	35	35	NUM
gujaf-421	177	18	.	.	PUNCT
gujaf-421	178	1	https://doi.org/10.32897/sikap.v2i1.62	https://doi.org/10.32897/sikap.v2i1.62	PROPN
gujaf-421	178	2	chashmi	chashmi	NOUN
gujaf-421	178	3	,	,	PUNCT
gujaf-421	178	4	n.a	n.a	PROPN
gujaf-421	178	5	&	&	CCONJ
gujaf-421	178	6	fadaee	fadaee	PROPN
gujaf-421	178	7	m	m	PROPN
gujaf-421	178	8	(	(	PUNCT
gujaf-421	178	9	2016	2016	NUM
gujaf-421	178	10	)	)	PUNCT
gujaf-421	178	11	impact	impact	NOUN
gujaf-421	178	12	of	of	ADP
gujaf-421	178	13	financial	financial	ADJ
gujaf-421	178	14	performance	performance	NOUN
gujaf-421	178	15	and	and	CCONJ
gujaf-421	178	16	growth	growth	NOUN
gujaf-421	178	17	opportunities	opportunity	NOUN
gujaf-421	178	18	on	on	ADP
gujaf-421	178	19	success	success	NOUN
gujaf-421	178	20	or	or	CCONJ
gujaf-421	178	21	failure	failure	NOUN
gujaf-421	178	22	of	of	ADP
gujaf-421	178	23	companies	company	NOUN
gujaf-421	178	24	:	:	PUNCT
gujaf-421	178	25	evidence	evidence	NOUN
gujaf-421	178	26	from	from	ADP
gujaf-421	178	27	tehran	tehran	PROPN
gujaf-421	178	28	stock	stock	PROPN
gujaf-421	178	29	exchange	exchange	PROPN
gujaf-421	178	30	.	.	PUNCT
gujaf-421	179	1	journal	journal	NOUN
gujaf-421	179	2	of	of	ADP
gujaf-421	179	3	accounting	accounting	PROPN
gujaf-421	179	4	&	&	CCONJ
gujaf-421	179	5	marketing	marketing	PROPN
gujaf-421	179	6	j	j	PROPN
gujaf-421	179	7	account	account	PROPN
gujaf-421	179	8	mark	mark	PROPN
gujaf-421	179	9	issn	issn	PROPN
gujaf-421	179	10	:	:	PUNCT
gujaf-421	179	11	21689601	21689601	NUM
gujaf-421	179	12	jamk	jamk	NOUN
gujaf-421	179	13	,	,	PUNCT
gujaf-421	179	14	an	an	DET
gujaf-421	179	15	open	open	ADJ
gujaf-421	179	16	access	access	NOUN
gujaf-421	179	17	journal	journal	NOUN
gujaf-421	179	18	volume	volume	NOUN
gujaf-421	179	19	5	5	NUM
gujaf-421	179	20	•	•	NOUN
gujaf-421	179	21	issue	issue	NOUN
gujaf-421	179	22	2	2	NUM
gujaf-421	179	23	•	•	NUM
gujaf-421	179	24	1000166	1000166	NUM
gujaf-421	179	25	deegan	deegan	NOUN
gujaf-421	179	26	,	,	PUNCT
gujaf-421	179	27	c	c	NOUN
gujaf-421	179	28	(	(	PUNCT
gujaf-421	179	29	2002	2002	NUM
gujaf-421	179	30	)	)	PUNCT
gujaf-421	179	31	the	the	DET
gujaf-421	179	32	legitimising	legitimise	VERB
gujaf-421	179	33	effect	effect	NOUN
gujaf-421	179	34	of	of	ADP
gujaf-421	179	35	social	social	ADJ
gujaf-421	179	36	and	and	CCONJ
gujaf-421	179	37	environmental	environmental	ADJ
gujaf-421	179	38	disclosurea	disclosurea	NOUN
gujaf-421	179	39	theoretical	theoretical	PROPN
gujaf-421	179	40	foundation	foundation	PROPN
gujaf-421	179	41	.	.	PUNCT
gujaf-421	180	1	accounting	accounting	NOUN
gujaf-421	180	2	auditing	auditing	NOUN
gujaf-421	180	3	and	and	CCONJ
gujaf-421	180	4	accountability	accountability	NOUN
gujaf-421	180	5	journal	journal	NOUN
gujaf-421	180	6	,	,	PUNCT
gujaf-421	180	7	15(3).pp.282	15(3).pp.282	PROPN
gujaf-421	180	8	-	-	SYM
gujaf-421	180	9	311	311	NUM
gujaf-421	180	10	dewi	dewi	PROPN
gujaf-421	180	11	,	,	PUNCT
gujaf-421	180	12	k.	k.	PROPN
gujaf-421	180	13	e.	e.	PROPN
gujaf-421	180	14	c.	c.	PROPN
gujaf-421	180	15	,	,	PUNCT
gujaf-421	180	16	&	&	CCONJ
gujaf-421	180	17	sudana	sudana	PROPN
gujaf-421	180	18	,	,	PUNCT
gujaf-421	180	19	i.	i.	PROPN
gujaf-421	180	20	p.	p.	PROPN
gujaf-421	180	21	(	(	PUNCT
gujaf-421	180	22	2015	2015	NUM
gujaf-421	180	23	)	)	PUNCT
gujaf-421	180	24	.	.	PUNCT
gujaf-421	181	1	sustainability	sustainability	NOUN
gujaf-421	181	2	reporting	report	VERB
gujaf-421	181	3	dan	dan	PROPN
gujaf-421	181	4	profitabilitas	profitabilitas	PROPN
gujaf-421	181	5	(	(	PUNCT
gujaf-421	181	6	studi	studi	PROPN
gujaf-421	181	7	pada	pada	PROPN
gujaf-421	181	8	pemenang	pemenang	PROPN
gujaf-421	181	9	indonesian	indonesian	PROPN
gujaf-421	181	10	sustainability	sustainability	PROPN
gujaf-421	181	11	reporting	reporting	NOUN
gujaf-421	181	12	awards	award	NOUN
gujaf-421	181	13	)	)	PUNCT
gujaf-421	181	14	.	.	PUNCT
gujaf-421	182	1	jurnal	jurnal	ADJ
gujaf-421	182	2	ilmiah	ilmiah	PROPN
gujaf-421	182	3	akuntansi	akuntansi	PROPN
gujaf-421	182	4	dan	dan	PROPN
gujaf-421	182	5	bisnis	bisnis	PROPN
gujaf-421	182	6	,	,	PUNCT
gujaf-421	182	7	10(1	10(1	NUM
gujaf-421	182	8	)	)	PUNCT
gujaf-421	182	9	,	,	PUNCT
gujaf-421	182	10	1–7	1–7	NUM
gujaf-421	182	11	gusau	gusau	ADJ
gujaf-421	182	12	journal	journal	NOUN
gujaf-421	182	13	of	of	ADP
gujaf-421	182	14	accounting	accounting	NOUN
gujaf-421	182	15	and	and	CCONJ
gujaf-421	182	16	finance	finance	NOUN
gujaf-421	182	17	,	,	PUNCT
gujaf-421	182	18	vol.6	vol.6	PROPN
gujaf-421	182	19	,	,	PUNCT
gujaf-421	182	20	issue	issue	NOUN
gujaf-421	182	21	2	2	NUM
gujaf-421	182	22	,	,	PUNCT
gujaf-421	182	23	april	april	PROPN
gujaf-421	182	24	,	,	PUNCT
gujaf-421	182	25	2025	2025	NUM
gujaf-421	182	26	152	152	NUM
gujaf-421	182	27	eduardo	eduardo	NOUN
gujaf-421	182	28	,	,	PUNCT
gujaf-421	182	29	o	o	NOUN
gujaf-421	182	30	;	;	PUNCT
gujaf-421	182	31	and	and	CCONJ
gujaf-421	182	32	josé	josé	PROPN
gujaf-421	182	33	m	m	PROPN
gujaf-421	182	34	,	,	PUNCT
gujaf-421	182	35	m.	m.	NOUN
gujaf-421	182	36	(	(	PUNCT
gujaf-421	182	37	2011	2011	NUM
gujaf-421	182	38	)	)	PUNCT
gujaf-421	182	39	origins	origin	NOUN
gujaf-421	182	40	and	and	CCONJ
gujaf-421	182	41	development	development	NOUN
gujaf-421	182	42	of	of	ADP
gujaf-421	182	43	sustainability	sustainability	NOUN
gujaf-421	182	44	reporting	reporting	NOUN
gujaf-421	182	45	:	:	PUNCT
gujaf-421	182	46	analysis	analysis	NOUN
gujaf-421	182	47	of	of	ADP
gujaf-421	182	48	the	the	DET
gujaf-421	182	49	latin	latin	ADJ
gujaf-421	182	50	american	american	ADJ
gujaf-421	182	51	context	context	NOUN
gujaf-421	182	52	.	.	PUNCT
gujaf-421	183	1	journal	journal	NOUN
gujaf-421	183	2	of	of	ADP
gujaf-421	183	3	globalization	globalization	NOUN
gujaf-421	183	4	,	,	PUNCT
gujaf-421	183	5	competitiveness	competitiveness	NOUN
gujaf-421	183	6	&	&	CCONJ
gujaf-421	183	7	governability	governability	PROPN
gujaf-421	183	8	vol	vol	NOUN
gujaf-421	183	9	.	.	PROPN
gujaf-421	183	10	5	5	NUM
gujaf-421	183	11	,	,	PUNCT
gujaf-421	183	12	núm	núm	NOUN
gujaf-421	183	13	.	.	NOUN
gujaf-421	183	14	2	2	NUM
gujaf-421	183	15	,	,	PUNCT
gujaf-421	183	16	mayo	mayo	NOUN
gujaf-421	183	17	-	-	PUNCT
gujaf-421	183	18	agosto	agosto	NOUN
gujaf-421	183	19	,	,	PUNCT
gujaf-421	183	20	2011	2011	NUM
gujaf-421	183	21	,	,	PUNCT
gujaf-421	183	22	pp	pp	ADJ
gujaf-421	183	23	.	.	PUNCT
gujaf-421	184	1	16	16	NUM
gujaf-421	184	2	-	-	SYM
gujaf-421	184	3	37	37	NUM
gujaf-421	184	4	elkington	elkington	NOUN
gujaf-421	184	5	,	,	PUNCT
gujaf-421	184	6	j.(1997	j.(1997	PROPN
gujaf-421	184	7	)	)	PUNCT
gujaf-421	184	8	cannibals	cannibal	NOUN
gujaf-421	184	9	with	with	ADP
gujaf-421	184	10	forks	fork	NOUN
gujaf-421	184	11	:	:	PUNCT
gujaf-421	184	12	the	the	DET
gujaf-421	184	13	triple	triple	ADJ
gujaf-421	184	14	line	line	NOUN
gujaf-421	184	15	of	of	ADP
gujaf-421	184	16	21st	21st	ADJ
gujaf-421	184	17	centuary	centuary	ADJ
gujaf-421	184	18	business	business	NOUN
gujaf-421	184	19	.	.	PUNCT
gujaf-421	185	1	capstone	capstone	NOUN
gujaf-421	185	2	publishing	publish	VERB
gujaf-421	185	3	paris	paris	PROPN
gujaf-421	185	4	elkington	elkington	PROPN
gujaf-421	185	5	j.	j.	PROPN
gujaf-421	185	6	(	(	PUNCT
gujaf-421	185	7	1999	1999	NUM
gujaf-421	185	8	)	)	PUNCT
gujaf-421	185	9	.	.	PUNCT
gujaf-421	186	1	triple	triple	ADJ
gujaf-421	186	2	bottom	bottom	ADJ
gujaf-421	186	3	-	-	PUNCT
gujaf-421	186	4	line	line	NOUN
gujaf-421	186	5	reporting	reporting	NOUN
gujaf-421	186	6	:	:	PUNCT
gujaf-421	186	7	looking	look	VERB
gujaf-421	186	8	for	for	ADP
gujaf-421	186	9	balance	balance	NOUN
gujaf-421	186	10	,	,	PUNCT
gujaf-421	186	11	australian	australian	ADJ
gujaf-421	186	12	cpa	cpa	NOUN
gujaf-421	186	13	,	,	PUNCT
gujaf-421	186	14	(	(	PUNCT
gujaf-421	186	15	march	march	PROPN
gujaf-421	186	16	)	)	PUNCT
gujaf-421	186	17	,	,	PUNCT
gujaf-421	186	18	pp	pp	ADP
gujaf-421	186	19	.	.	PUNCT
gujaf-421	187	1	19–21	19–21	X
gujaf-421	187	2	.	.	PUNCT
gujaf-421	187	3	freeman	freeman	PROPN
gujaf-421	187	4	,	,	PUNCT
gujaf-421	187	5	r.e	r.e	PROPN
gujaf-421	187	6	.	.	PROPN
gujaf-421	187	7	(	(	PUNCT
gujaf-421	187	8	1984	1984	NUM
gujaf-421	187	9	)	)	PUNCT
gujaf-421	187	10	.	.	PUNCT
gujaf-421	188	1	strategic	strategic	ADJ
gujaf-421	188	2	management	management	NOUN
gujaf-421	188	3	:	:	PUNCT
gujaf-421	188	4	a	a	DET
gujaf-421	188	5	stakeholder	stakeholder	NOUN
gujaf-421	188	6	approach	approach	NOUN
gujaf-421	188	7	.	.	PUNCT
gujaf-421	189	1	boston	boston	PROPN
gujaf-421	189	2	:	:	PUNCT
gujaf-421	189	3	pitman	pitman	PROPN
gujaf-421	189	4	publishing	publishing	PROPN
gujaf-421	189	5	inc	inc	PROPN
gujaf-421	189	6	.	.	PROPN
gujaf-421	189	7	freeman	freeman	PROPN
gujaf-421	189	8	,	,	PUNCT
gujaf-421	189	9	r.e	r.e	PROPN
gujaf-421	189	10	.	.	PROPN
gujaf-421	189	11	(	(	PUNCT
gujaf-421	189	12	1999	1999	NUM
gujaf-421	189	13	)	)	PUNCT
gujaf-421	189	14	.	.	PUNCT
gujaf-421	190	1	“	"	PUNCT
gujaf-421	190	2	divergent	divergent	ADJ
gujaf-421	190	3	stakeholder	stakeholder	NOUN
gujaf-421	190	4	theory	theory	NOUN
gujaf-421	190	5	.	.	PUNCT
gujaf-421	190	6	”	"	PUNCT
gujaf-421	191	1	academy	academy	PROPN
gujaf-421	191	2	of	of	ADP
gujaf-421	191	3	management	management	PROPN
gujaf-421	191	4	review	review	NOUN
gujaf-421	191	5	.	.	PUNCT
gujaf-421	192	1	24	24	NUM
gujaf-421	192	2	:	:	SYM
gujaf-421	192	3	233	233	NUM
gujaf-421	192	4	-	-	SYM
gujaf-421	192	5	236	236	NUM
gujaf-421	192	6	geisinger	geisinger	NOUN
gujaf-421	192	7	,	,	PUNCT
gujaf-421	192	8	a.	a.	NOUN
gujaf-421	192	9	(	(	PUNCT
gujaf-421	192	10	1999	1999	NUM
gujaf-421	192	11	)	)	PUNCT
gujaf-421	192	12	.	.	PUNCT
gujaf-421	193	1	sustainable	sustainable	ADJ
gujaf-421	193	2	development	development	NOUN
gujaf-421	193	3	and	and	CCONJ
gujaf-421	193	4	the	the	DET
gujaf-421	193	5	domination	domination	NOUN
gujaf-421	193	6	of	of	ADP
gujaf-421	193	7	nature	nature	NOUN
gujaf-421	193	8	:	:	PUNCT
gujaf-421	193	9	spreading	spread	VERB
gujaf-421	193	10	the	the	DET
gujaf-421	193	11	seed	seed	NOUN
gujaf-421	193	12	of	of	ADP
gujaf-421	193	13	the	the	DET
gujaf-421	193	14	western	western	ADJ
gujaf-421	193	15	ideology	ideology	NOUN
gujaf-421	193	16	of	of	ADP
gujaf-421	193	17	nature	nature	NOUN
gujaf-421	193	18	.	.	PUNCT
gujaf-421	194	1	environmental	environmental	ADJ
gujaf-421	194	2	affairs	affairs	PROPN
gujaf-421	194	3	law	law	PROPN
gujaf-421	194	4	review	review	NOUN
gujaf-421	194	5	,	,	PUNCT
gujaf-421	194	6	27(1	27(1	NUM
gujaf-421	194	7	)	)	PUNCT
gujaf-421	194	8	,	,	PUNCT
gujaf-421	194	9	43	43	NUM
gujaf-421	194	10	–	–	SYM
gujaf-421	194	11	74	74	NUM
gujaf-421	194	12	gokten	gokten	ADJ
gujaf-421	194	13	,	,	PUNCT
gujaf-421	194	14	s	s	X
gujaf-421	194	15	;	;	PUNCT
gujaf-421	194	16	ozerhan	ozerhan	ADV
gujaf-421	194	17	y	y	PROPN
gujaf-421	194	18	;	;	PUNCT
gujaf-421	194	19	and	and	CCONJ
gujaf-421	194	20	gokten	gokten	VERB
gujaf-421	194	21	,	,	PUNCT
gujaf-421	194	22	p	p	X
gujaf-421	194	23	(	(	PUNCT
gujaf-421	194	24	2020	2020	NUM
gujaf-421	194	25	)	)	PUNCT
gujaf-421	194	26	the	the	DET
gujaf-421	194	27	historical	historical	ADJ
gujaf-421	194	28	development	development	NOUN
gujaf-421	194	29	of	of	ADP
gujaf-421	194	30	sustainability	sustainability	NOUN
gujaf-421	194	31	reporting	reporting	NOUN
gujaf-421	194	32	:	:	PUNCT
gujaf-421	194	33	a	a	DET
gujaf-421	194	34	periodicapproach	periodicapproach	NOUN
gujaf-421	194	35	,	,	PUNCT
gujaf-421	194	36	stowarzyszenie	stowarzyszenie	NOUN
gujaf-421	194	37	księgowych	księgowych	PROPN
gujaf-421	194	38	polsce	polsce	PROPN
gujaf-421	194	39	prawa	prawa	PROPN
gujaf-421	194	40	ydawnicze	ydawnicze	PROPN
gujaf-421	194	41	zastrze	zastrze	PROPN
gujaf-421	194	42	issn	issn	PROPN
gujaf-421	194	43	1641	1641	NUM
gujaf-421	194	44	-	-	SYM
gujaf-421	194	45	4381	4381	NUM
gujaf-421	194	46	print	print	NOUN
gujaf-421	194	47	/	/	SYM
gujaf-421	194	48	issn	issn	PROPN
gujaf-421	194	49	2391	2391	NUM
gujaf-421	194	50	-	-	PUNCT
gujaf-421	194	51	677x	677x	NUM
gujaf-421	194	52	online	online	ADJ
gujaf-421	194	53	copyright	copyright	NOUN
gujaf-421	194	54	©	©	PROPN
gujaf-421	194	55	2020	2020	NUM
gujaf-421	194	56	gotherstorm	gotherstorm	NOUN
gujaf-421	194	57	,	,	PUNCT
gujaf-421	194	58	u.c	u.c	PROPN
gujaf-421	194	59	(	(	PUNCT
gujaf-421	194	60	2012	2012	NUM
gujaf-421	194	61	)	)	PUNCT
gujaf-421	194	62	corporate	corporate	ADJ
gujaf-421	194	63	social	social	ADJ
gujaf-421	194	64	responsibility	responsibility	NOUN
gujaf-421	194	65	and	and	CCONJ
gujaf-421	194	66	accounting	accounting	NOUN
gujaf-421	194	67	.	.	PUNCT
gujaf-421	195	1	gray	gray	PROPN
gujaf-421	195	2	r.	r.	PROPN
gujaf-421	195	3	(	(	PUNCT
gujaf-421	195	4	2002	2002	NUM
gujaf-421	195	5	)	)	PUNCT
gujaf-421	195	6	.	.	PUNCT
gujaf-421	196	1	the	the	DET
gujaf-421	196	2	social	social	ADJ
gujaf-421	196	3	accounting	accounting	NOUN
gujaf-421	196	4	project	project	NOUN
gujaf-421	196	5	and	and	CCONJ
gujaf-421	196	6	accounting	accounting	NOUN
gujaf-421	196	7	organizations	organization	NOUN
gujaf-421	196	8	and	and	CCONJ
gujaf-421	196	9	society	society	NOUN
gujaf-421	196	10	.	.	PUNCT
gujaf-421	197	1	privileging	privileging	NOUN
gujaf-421	197	2	engagement	engagement	NOUN
gujaf-421	197	3	,	,	PUNCT
gujaf-421	197	4	imaginings	imagining	NOUN
gujaf-421	197	5	,	,	PUNCT
gujaf-421	197	6	new	new	ADJ
gujaf-421	197	7	accountings	accounting	NOUN
gujaf-421	197	8	and	and	CCONJ
gujaf-421	197	9	pragmatism	pragmatism	NOUN
gujaf-421	197	10	over	over	ADP
gujaf-421	197	11	critique	critique	NOUN
gujaf-421	197	12	?	?	PUNCT
gujaf-421	197	13	,	,	PUNCT
gujaf-421	197	14	accounting	accounting	NOUN
gujaf-421	197	15	,	,	PUNCT
gujaf-421	197	16	organizations	organization	NOUN
gujaf-421	197	17	and	and	CCONJ
gujaf-421	197	18	society	society	NOUN
gujaf-421	197	19	,	,	PUNCT
gujaf-421	197	20	27	27	NUM
gujaf-421	197	21	,	,	PUNCT
gujaf-421	197	22	pp	pp	ADJ
gujaf-421	197	23	.	.	PUNCT
gujaf-421	198	1	687–708	687–708	NUM
gujaf-421	198	2	.	.	PUNCT
gujaf-421	199	1	grayson	grayson	PROPN
gujaf-421	199	2	,	,	PUNCT
gujaf-421	199	3	a.d	a.d	PROPN
gujaf-421	199	4	(	(	PUNCT
gujaf-421	199	5	2007	2007	NUM
gujaf-421	199	6	)	)	PUNCT
gujaf-421	199	7	.	.	PUNCT
gujaf-421	200	1	“	"	PUNCT
gujaf-421	200	2	the	the	DET
gujaf-421	200	3	olmsted	olmsted	PROPN
gujaf-421	200	4	national	national	PROPN
gujaf-421	200	5	historic	historic	PROPN
gujaf-421	200	6	site	site	NOUN
gujaf-421	200	7	and	and	CCONJ
gujaf-421	200	8	the	the	DET
gujaf-421	200	9	growth	growth	NOUN
gujaf-421	200	10	of	of	ADP
gujaf-421	200	11	historic	historic	ADJ
gujaf-421	200	12	landscape	landscape	NOUN
gujaf-421	200	13	preservation	preservation	NOUN
gujaf-421	200	14	”	"	PUNCT
gujaf-421	200	15	lebanon	lebanon	PROPN
gujaf-421	200	16	,	,	PUNCT
gujaf-421	200	17	new	new	PROPN
gujaf-421	200	18	hampshire	hampshire	PROPN
gujaf-421	200	19	:	:	PUNCT
gujaf-421	200	20	northeastern	northeastern	PROPN
gujaf-421	200	21	university	university	PROPN
gujaf-421	200	22	press	press	NOUN
gujaf-421	200	23	,	,	PUNCT
gujaf-421	200	24	2007	2007	NUM
gujaf-421	200	25	gri	gri	PROPN
gujaf-421	200	26	standards	standard	NOUN
gujaf-421	200	27	(	(	PUNCT
gujaf-421	200	28	2021	2021	NUM
gujaf-421	200	29	)	)	PUNCT
gujaf-421	200	30	consolidated	consolidated	ADJ
gujaf-421	200	31	set	set	NOUN
gujaf-421	200	32	of	of	ADP
gujaf-421	200	33	gri	gri	PROPN
gujaf-421	200	34	standards	standard	NOUN
gujaf-421	200	35	https://www.amauni.org/wp-content/uploads/2022/03/set-of-gri-stnds-2021.pdf	https://www.amauni.org/wp-content/uploads/2022/03/set-of-gri-stnds-2021.pdf	PROPN
gujaf-421	200	36	healy	healy	PROPN
gujaf-421	200	37	p.m	p.m	PROPN
gujaf-421	200	38	&	&	CCONJ
gujaf-421	200	39	pelepu	pelepu	PROPN
gujaf-421	200	40	k.g	k.g	PROPN
gujaf-421	200	41	(	(	PUNCT
gujaf-421	200	42	2001	2001	NUM
gujaf-421	200	43	)	)	PUNCT
gujaf-421	200	44	information	information	NOUN
gujaf-421	200	45	asymmetry	asymmetry	NOUN
gujaf-421	200	46	,	,	PUNCT
gujaf-421	200	47	corporate	corporate	ADJ
gujaf-421	200	48	disclosure	disclosure	NOUN
gujaf-421	200	49	&	&	CCONJ
gujaf-421	200	50	capital	capital	NOUN
gujaf-421	200	51	market	market	NOUN
gujaf-421	200	52	:	:	PUNCT
gujaf-421	200	53	a	a	DET
gujaf-421	200	54	review	review	NOUN
gujaf-421	200	55	of	of	ADP
gujaf-421	200	56	the	the	DET
gujaf-421	200	57	empirical	empirical	ADJ
gujaf-421	200	58	disclosure	disclosure	NOUN
gujaf-421	200	59	literature	literature	NOUN
gujaf-421	200	60	.	.	PUNCT
gujaf-421	201	1	journal	journal	PROPN
gujaf-421	201	2	of	of	ADP
gujaf-421	201	3	accounting	accounting	NOUN
gujaf-421	201	4	and	and	CCONJ
gujaf-421	201	5	economics	economic	NOUN
gujaf-421	201	6	.	.	PUNCT
gujaf-421	202	1	31.pp	31.pp	NUM
gujaf-421	202	2	,	,	PUNCT
gujaf-421	202	3	405	405	NUM
gujaf-421	202	4	-	-	SYM
gujaf-421	202	5	440	440	NUM
gujaf-421	202	6	hyršlová	hyršlová	NOUN
gujaf-421	202	7	,	,	PUNCT
gujaf-421	202	8	j.	j.	PROPN
gujaf-421	202	9	,	,	PUNCT
gujaf-421	202	10	becková	becková	PROPN
gujaf-421	202	11	,	,	PUNCT
gujaf-421	202	12	h.	h.	PROPN
gujaf-421	202	13	&	&	CCONJ
gujaf-421	202	14	kubáňková	kubáňková	PROPN
gujaf-421	202	15	,	,	PUNCT
gujaf-421	202	16	m.	m.	NOUN
gujaf-421	202	17	(	(	PUNCT
gujaf-421	202	18	2015	2015	NUM
gujaf-421	202	19	)	)	PUNCT
gujaf-421	202	20	.	.	PUNCT
gujaf-421	203	1	sustainability	sustainability	NOUN
gujaf-421	203	2	accounting	accounting	NOUN
gujaf-421	203	3	:	:	PUNCT
gujaf-421	203	4	brief	brief	ADJ
gujaf-421	203	5	history	history	NOUN
gujaf-421	203	6	and	and	CCONJ
gujaf-421	203	7	perspectives	perspective	NOUN
gujaf-421	203	8	.	.	PUNCT
gujaf-421	204	1	the	the	DET
gujaf-421	204	2	9th	9th	ADJ
gujaf-421	204	3	international	international	ADJ
gujaf-421	204	4	days	day	NOUN
gujaf-421	204	5	of	of	ADP
gujaf-421	204	6	statistics	statistic	NOUN
gujaf-421	204	7	and	and	CCONJ
gujaf-421	204	8	economics	economic	NOUN
gujaf-421	204	9	,	,	PUNCT
gujaf-421	204	10	prague	prague	PROPN
gujaf-421	204	11	,	,	PUNCT
gujaf-421	204	12	september	september	PROPN
gujaf-421	204	13	10	10	NUM
gujaf-421	204	14	-	-	SYM
gujaf-421	204	15	12	12	NUM
gujaf-421	204	16	,	,	PUNCT
gujaf-421	204	17	2015	2015	NUM
gujaf-421	204	18	islam	islam	PROPN
gujaf-421	204	19	,	,	PUNCT
gujaf-421	204	20	m.a	m.a	PROPN
gujaf-421	204	21	;	;	PUNCT
gujaf-421	204	22	&	&	CCONJ
gujaf-421	204	23	deegan(2007	deegan(2007	ADJ
gujaf-421	204	24	)	)	PUNCT
gujaf-421	204	25	motivation	motivation	NOUN
gujaf-421	204	26	for	for	ADP
gujaf-421	204	27	an	an	DET
gujaf-421	204	28	organisation	organisation	NOUN
gujaf-421	204	29	within	within	ADP
gujaf-421	204	30	a	a	DET
gujaf-421	204	31	developing	develop	VERB
gujaf-421	204	32	country	country	NOUN
gujaf-421	204	33	to	to	PART
gujaf-421	204	34	report	report	VERB
gujaf-421	204	35	social	social	ADJ
gujaf-421	204	36	responsibility	responsibility	NOUN
gujaf-421	204	37	information	information	NOUN
gujaf-421	204	38	.	.	PUNCT
gujaf-421	205	1	accounting	accounting	NOUN
gujaf-421	205	2	auditing	auditing	NOUN
gujaf-421	205	3	and	and	CCONJ
gujaf-421	205	4	accountability	accountability	NOUN
gujaf-421	205	5	journal	journal	NOUN
gujaf-421	205	6	,	,	PUNCT
gujaf-421	205	7	21.pp.850	21.pp.850	NUM
gujaf-421	205	8	-	-	SYM
gujaf-421	205	9	874	874	NUM
gujaf-421	205	10	jabareen	jabareen	PROPN
gujaf-421	205	11	,	,	PUNCT
gujaf-421	205	12	y.(2006	y.(2006	PROPN
gujaf-421	205	13	)	)	PUNCT
gujaf-421	205	14	a	a	DET
gujaf-421	205	15	new	new	ADJ
gujaf-421	205	16	conceptual	conceptual	ADJ
gujaf-421	205	17	framework	framework	NOUN
gujaf-421	205	18	for	for	ADP
gujaf-421	205	19	sustainable	sustainable	ADJ
gujaf-421	205	20	development	development	NOUN
gujaf-421	205	21	.	.	PUNCT
gujaf-421	206	1	environ	environ	PROPN
gujaf-421	206	2	dev	dev	PROPN
gujaf-421	206	3	sustain	sustain	VERB
gujaf-421	206	4	10:179–192	10:179–192	NUM
gujaf-421	206	5	doi	doi	NOUN
gujaf-421	206	6	10.1007	10.1007	NUM
gujaf-421	206	7	/	/	SYM
gujaf-421	206	8	s10668	s10668	NOUN
gujaf-421	206	9	-	-	PUNCT
gujaf-421	206	10	006	006	NUM
gujaf-421	206	11	-	-	PUNCT
gujaf-421	206	12	9058	9058	NUM
gujaf-421	206	13	-	-	PUNCT
gujaf-421	206	14	z	z	NOUN
gujaf-421	206	15	gusau	gusau	ADJ
gujaf-421	206	16	journal	journal	NOUN
gujaf-421	206	17	of	of	ADP
gujaf-421	206	18	accounting	accounting	NOUN
gujaf-421	206	19	and	and	CCONJ
gujaf-421	206	20	finance	finance	NOUN
gujaf-421	206	21	,	,	PUNCT
gujaf-421	206	22	vol.6	vol.6	PROPN
gujaf-421	206	23	,	,	PUNCT
gujaf-421	206	24	issue	issue	NOUN
gujaf-421	206	25	2	2	NUM
gujaf-421	206	26	,	,	PUNCT
gujaf-421	206	27	april	april	PROPN
gujaf-421	206	28	,	,	PUNCT
gujaf-421	206	29	2025	2025	NUM
gujaf-421	206	30	153	153	NUM
gujaf-421	206	31	jensen	jensen	PROPN
gujaf-421	206	32	,	,	PUNCT
gujaf-421	206	33	m	m	PROPN
gujaf-421	206	34	&	&	CCONJ
gujaf-421	206	35	meckling	meckling	PROPN
gujaf-421	206	36	,	,	PUNCT
gujaf-421	206	37	w(1976	w(1976	NOUN
gujaf-421	206	38	)	)	PUNCT
gujaf-421	206	39	theory	theory	NOUN
gujaf-421	206	40	of	of	ADP
gujaf-421	206	41	the	the	DET
gujaf-421	206	42	firm	firm	NOUN
gujaf-421	206	43	:	:	PUNCT
gujaf-421	206	44	managerial	managerial	ADJ
gujaf-421	206	45	behaviour	behaviour	NOUN
gujaf-421	206	46	,	,	PUNCT
gujaf-421	206	47	agency	agency	NOUN
gujaf-421	206	48	costs	cost	NOUN
gujaf-421	206	49	and	and	CCONJ
gujaf-421	206	50	ownership	ownership	NOUN
gujaf-421	206	51	structure	structure	NOUN
gujaf-421	206	52	.	.	PUNCT
gujaf-421	207	1	journal	journal	NOUN
gujaf-421	207	2	of	of	ADP
gujaf-421	207	3	financial	financial	ADJ
gujaf-421	207	4	economics	economic	NOUN
gujaf-421	207	5	3.pp	3.pp	NUM
gujaf-421	207	6	:	:	PUNCT
gujaf-421	207	7	305	305	NUM
gujaf-421	207	8	-	-	SYM
gujaf-421	207	9	60	60	NUM
gujaf-421	207	10	kaulu	kaulu	VERB
gujaf-421	207	11	b(2017	b(2017	PROPN
gujaf-421	207	12	)	)	PUNCT
gujaf-421	207	13	the	the	DET
gujaf-421	207	14	conceptual	conceptual	ADJ
gujaf-421	207	15	framework	framework	NOUN
gujaf-421	207	16	.	.	PUNCT
gujaf-421	208	1	https://sms.unilus.ac.zm/lecturer/resources/afin215-fpd-2-2017-2.pdf	https://sms.unilus.ac.zm/lecturer/resources/afin215-fpd-2-2017-2.pdf	PROPN
gujaf-421	208	2	kothari	kothari	PROPN
gujaf-421	208	3	,	,	PUNCT
gujaf-421	208	4	r.	r.	PROPN
gujaf-421	208	5	(	(	PUNCT
gujaf-421	208	6	1990	1990	NUM
gujaf-421	208	7	)	)	PUNCT
gujaf-421	208	8	.	.	PUNCT
gujaf-421	209	1	environment	environment	NOUN
gujaf-421	209	2	,	,	PUNCT
gujaf-421	209	3	technology	technology	NOUN
gujaf-421	209	4	and	and	CCONJ
gujaf-421	209	5	ethics	ethic	NOUN
gujaf-421	209	6	.	.	PUNCT
gujaf-421	210	1	in	in	ADP
gujaf-421	210	2	:	:	PUNCT
gujaf-421	210	3	j.	j.	PROPN
gujaf-421	210	4	r.	r.	PROPN
gujaf-421	210	5	engel	engel	PROPN
gujaf-421	210	6	&	&	CCONJ
gujaf-421	210	7	j.	j.	PROPN
gujaf-421	210	8	g.	g.	PROPN
gujaf-421	210	9	engel	engel	PROPN
gujaf-421	210	10	(	(	PUNCT
gujaf-421	210	11	eds	eds	PROPN
gujaf-421	210	12	.	.	PUNCT
gujaf-421	210	13	)	)	PUNCT
gujaf-421	210	14	,	,	PUNCT
gujaf-421	210	15	ethics	ethic	NOUN
gujaf-421	210	16	of	of	ADP
gujaf-421	210	17	environment	environment	NOUN
gujaf-421	210	18	and	and	CCONJ
gujaf-421	210	19	development	development	NOUN
gujaf-421	210	20	—	—	PUNCT
gujaf-421	210	21	global	global	ADJ
gujaf-421	210	22	challenge	challenge	NOUN
gujaf-421	210	23	,	,	PUNCT
gujaf-421	210	24	international	international	ADJ
gujaf-421	210	25	response	response	NOUN
gujaf-421	210	26	.	.	PUNCT
gujaf-421	211	1	tucson	tucson	NOUN
gujaf-421	211	2	:	:	PUNCT
gujaf-421	211	3	university	university	NOUN
gujaf-421	211	4	of	of	ADP
gujaf-421	211	5	arizona	arizona	PROPN
gujaf-421	211	6	press	press	PROPN
gujaf-421	211	7	.	.	PUNCT
gujaf-421	212	1	pp	pp	X
gujaf-421	212	2	.	.	PUNCT
gujaf-421	213	1	27–49	27–49	X
gujaf-421	213	2	.	.	PUNCT
gujaf-421	214	1	lamberton	lamberton	PROPN
gujaf-421	214	2	g.	g.	PROPN
gujaf-421	214	3	(	(	PUNCT
gujaf-421	214	4	2005	2005	NUM
gujaf-421	214	5	)	)	PUNCT
gujaf-421	214	6	,	,	PUNCT
gujaf-421	214	7	sustainability	sustainability	NOUN
gujaf-421	214	8	accounting	accounting	NOUN
gujaf-421	214	9	—	—	PUNCT
gujaf-421	214	10	a	a	DET
gujaf-421	214	11	brief	brief	ADJ
gujaf-421	214	12	history	history	NOUN
gujaf-421	214	13	and	and	CCONJ
gujaf-421	214	14	conceptual	conceptual	ADJ
gujaf-421	214	15	framework	framework	NOUN
gujaf-421	214	16	,	,	PUNCT
gujaf-421	214	17	“	"	PUNCT
gujaf-421	214	18	accounting	accounting	NOUN
gujaf-421	214	19	forum	forum	NOUN
gujaf-421	214	20	”	"	PUNCT
gujaf-421	214	21	,	,	PUNCT
gujaf-421	214	22	29	29	NUM
gujaf-421	214	23	(	(	PUNCT
gujaf-421	214	24	1	1	NUM
gujaf-421	214	25	)	)	PUNCT
gujaf-421	214	26	,	,	PUNCT
gujaf-421	215	1	pp	pp	ADP
gujaf-421	215	2	.	.	PUNCT
gujaf-421	216	1	7–26	7–26	NOUN
gujaf-421	216	2	.	.	PUNCT
gujaf-421	217	1	lesi	lesi	PROPN
gujaf-421	217	2	,	,	PUNCT
gujaf-421	217	3	o	o	PROPN
gujaf-421	217	4	&	&	CCONJ
gujaf-421	217	5	obene	obene	PROPN
gujaf-421	217	6	,	,	PUNCT
gujaf-421	217	7	b(2021	b(2021	PROPN
gujaf-421	217	8	)	)	PUNCT
gujaf-421	217	9	prospect	prospect	NOUN
gujaf-421	217	10	of	of	ADP
gujaf-421	217	11	mandatory	mandatory	ADJ
gujaf-421	217	12	environmental	environmental	ADJ
gujaf-421	217	13	sustainability	sustainability	NOUN
gujaf-421	217	14	reporting	report	VERB
gujaf-421	217	15	in	in	ADP
gujaf-421	217	16	nigeria	nigeria	PROPN
gujaf-421	217	17	.	.	PUNCT
gujaf-421	218	1	7	7	NUM
gujaf-421	218	2	th	th	ADP
gujaf-421	218	3	annual	annual	ADJ
gujaf-421	218	4	international	international	ADJ
gujaf-421	218	5	academic	academic	ADJ
gujaf-421	218	6	conference	conference	NOUN
gujaf-421	218	7	on	on	ADP
gujaf-421	218	8	accounting	accounting	NOUN
gujaf-421	218	9	and	and	CCONJ
gujaf-421	218	10	finance	finance	VERB
gujaf-421	218	11	disruptive	disruptive	ADJ
gujaf-421	218	12	technology	technology	NOUN
gujaf-421	218	13	:	:	PUNCT
gujaf-421	218	14	accounting	accounting	NOUN
gujaf-421	218	15	practices	practice	NOUN
gujaf-421	218	16	,	,	PUNCT
gujaf-421	218	17	financial	financial	ADJ
gujaf-421	218	18	and	and	CCONJ
gujaf-421	218	19	sustainability	sustainability	NOUN
gujaf-421	218	20	reporting	report	VERB
gujaf-421	218	21	issn	issn	NOUN
gujaf-421	218	22	:	:	PUNCT
gujaf-421	218	23	2787	2787	NUM
gujaf-421	218	24	-	-	SYM
gujaf-421	218	25	0405	0405	NUM
gujaf-421	218	26	nofianto	nofianto	NOUN
gujaf-421	218	27	,	,	PUNCT
gujaf-421	218	28	e.	e.	PROPN
gujaf-421	218	29	,	,	PUNCT
gujaf-421	218	30	&	&	CCONJ
gujaf-421	218	31	agustina	agustina	PROPN
gujaf-421	218	32	,	,	PUNCT
gujaf-421	218	33	l.	l.	PROPN
gujaf-421	218	34	(	(	PUNCT
gujaf-421	218	35	2014	2014	NUM
gujaf-421	218	36	)	)	PUNCT
gujaf-421	218	37	.	.	PUNCT
gujaf-421	219	1	analisis	analisis	ADJ
gujaf-421	219	2	pengaruh	pengaruh	NOUN
gujaf-421	219	3	sustainability	sustainability	NOUN
gujaf-421	219	4	report	report	NOUN
gujaf-421	219	5	terhadap	terhadap	PROPN
gujaf-421	219	6	kinerja	kinerja	PROPN
gujaf-421	219	7	keuangan	keuangan	PROPN
gujaf-421	219	8	perusahaan	perusahaan	PROPN
gujaf-421	219	9	.	.	PUNCT
gujaf-421	220	1	accounting	accounting	NOUN
gujaf-421	220	2	analysis	analysis	NOUN
gujaf-421	220	3	journal	journal	NOUN
gujaf-421	220	4	,	,	PUNCT
gujaf-421	220	5	3(3	3(3	NUM
gujaf-421	220	6	)	)	PUNCT
gujaf-421	220	7	,	,	PUNCT
gujaf-421	220	8	343–351	343–351	NUM
gujaf-421	220	9	.	.	PUNCT
gujaf-421	220	10	https://doi.org/10.15294/aaj.v3i3.4205	https://doi.org/10.15294/aaj.v3i3.4205	PROPN
gujaf-421	220	11	olanipekun	olanipekun	VERB
gujaf-421	220	12	emmanuel	emmanuel	PROPN
gujaf-421	220	13	falade	falade	PROPN
gujaf-421	220	14	and	and	CCONJ
gujaf-421	220	15	david	david	PROPN
gujaf-421	220	16	babatunde	babatunde	PROPN
gujaf-421	220	17	(	(	PUNCT
gujaf-421	220	18	2018	2018	NUM
gujaf-421	220	19	)	)	PUNCT
gujaf-421	220	20	natural	natural	ADJ
gujaf-421	220	21	resources	resource	NOUN
gujaf-421	220	22	management	management	NOUN
gujaf-421	220	23	framework	framework	NOUN
gujaf-421	220	24	for	for	ADP
gujaf-421	220	25	sustainable	sustainable	ADJ
gujaf-421	220	26	development	development	NOUN
gujaf-421	220	27	in	in	ADP
gujaf-421	220	28	nigeria	nigeria	PROPN
gujaf-421	220	29	.	.	PUNCT
gujaf-421	221	1	journal	journal	PROPN
gujaf-421	221	2	of	of	ADP
gujaf-421	221	3	the	the	DET
gujaf-421	221	4	social	social	ADJ
gujaf-421	221	5	sciences	sciences	PROPN
gujaf-421	221	6	vol	vol	NOUN
gujaf-421	221	7	.	.	PROPN
gujaf-421	221	8	8	8	NUM
gujaf-421	221	9	:	:	PUNCT
gujaf-421	221	10	no.3	no.3	VERB
gujaf-421	221	11	,	,	PUNCT
gujaf-421	221	12	december	december	PROPN
gujaf-421	221	13	,	,	PUNCT
gujaf-421	221	14	2018	2018	NUM
gujaf-421	221	15	isnn	isnn	NOUN
gujaf-421	221	16	:	:	PUNCT
gujaf-421	221	17	print	print	NOUN
gujaf-421	221	18	1595	1595	NUM
gujaf-421	221	19	-	-	SYM
gujaf-421	221	20	2738	2738	NUM
gujaf-421	221	21	,	,	PUNCT
gujaf-421	221	22	online	online	NOUN
gujaf-421	221	23	23847654	23847654	NUM
gujaf-421	221	24	pp	pp	ADP
gujaf-421	221	25	60	60	NUM
gujaf-421	221	26	-	-	SYM
gujaf-421	221	27	76	76	NUM
gujaf-421	221	28	parmar	parmar	PROPN
gujaf-421	221	29	,	,	PUNCT
gujaf-421	221	30	b.l	b.l	PROPN
gujaf-421	221	31	,	,	PUNCT
gujaf-421	221	32	freeman	freeman	PROPN
gujaf-421	221	33	,	,	PUNCT
gujaf-421	221	34	r.e	r.e	PROPN
gujaf-421	221	35	&	&	CCONJ
gujaf-421	221	36	harrison	harrison	PROPN
gujaf-421	221	37	,	,	PUNCT
gujaf-421	221	38	s.	s.	PROPN
gujaf-421	221	39	j(2010	j(2010	PROPN
gujaf-421	221	40	)	)	PUNCT
gujaf-421	221	41	.	.	PUNCT
gujaf-421	222	1	stakeholder	stakeholder	PROPN
gujaf-421	222	2	theory	theory	NOUN
gujaf-421	222	3	:	:	PUNCT
gujaf-421	222	4	the	the	DET
gujaf-421	222	5	state	state	NOUN
gujaf-421	222	6	of	of	ADP
gujaf-421	222	7	the	the	DET
gujaf-421	222	8	art	art	NOUN
gujaf-421	222	9	.	.	PUNCT
gujaf-421	223	1	https://scholarship.richmond.edu/management-faculty-publication	https://scholarship.richmond.edu/management-faculty-publication	NOUN
gujaf-421	223	2	reboratti	reboratti	NOUN
gujaf-421	223	3	,	,	PUNCT
gujaf-421	223	4	c.	c.	PROPN
gujaf-421	223	5	e.	e.	PROPN
gujaf-421	223	6	(	(	PUNCT
gujaf-421	223	7	1999	1999	NUM
gujaf-421	223	8	)	)	PUNCT
gujaf-421	223	9	.	.	PUNCT
gujaf-421	224	1	territory	territory	NOUN
gujaf-421	224	2	,	,	PUNCT
gujaf-421	224	3	scale	scale	NOUN
gujaf-421	224	4	and	and	CCONJ
gujaf-421	224	5	sustainable	sustainable	ADJ
gujaf-421	224	6	development	development	NOUN
gujaf-421	224	7	.	.	PUNCT
gujaf-421	225	1	in	in	ADP
gujaf-421	225	2	:	:	PUNCT
gujaf-421	225	3	e.	e.	PROPN
gujaf-421	225	4	becker	becker	PROPN
gujaf-421	225	5	,	,	PUNCT
gujaf-421	225	6	&	&	CCONJ
gujaf-421	225	7	th	th	PROPN
gujaf-421	225	8	.	.	PUNCT
gujaf-421	225	9	jahn	jahn	PROPN
gujaf-421	225	10	(	(	PUNCT
gujaf-421	225	11	eds	eds	PROPN
gujaf-421	225	12	.	.	PUNCT
gujaf-421	225	13	)	)	PUNCT
gujaf-421	225	14	,	,	PUNCT
gujaf-421	225	15	sustainability	sustainability	NOUN
gujaf-421	225	16	and	and	CCONJ
gujaf-421	225	17	the	the	DET
gujaf-421	225	18	social	social	ADJ
gujaf-421	225	19	sciences	science	NOUN
gujaf-421	225	20	:	:	PUNCT
gujaf-421	225	21	a	a	DET
gujaf-421	225	22	cross	cross	ADJ
gujaf-421	225	23	-	-	ADJ
gujaf-421	225	24	disciplinary	disciplinary	ADJ
gujaf-421	225	25	approach	approach	NOUN
gujaf-421	225	26	to	to	ADP
gujaf-421	225	27	integrating	integrate	VERB
gujaf-421	225	28	environmental	environmental	ADJ
gujaf-421	225	29	considerations	consideration	NOUN
gujaf-421	225	30	into	into	ADP
gujaf-421	225	31	theoretical	theoretical	ADJ
gujaf-421	225	32	reorientation	reorientation	NOUN
gujaf-421	225	33	(	(	PUNCT
gujaf-421	225	34	pp	pp	ADJ
gujaf-421	225	35	.	.	PUNCT
gujaf-421	226	1	207–222	207–222	NUM
gujaf-421	226	2	)	)	PUNCT
gujaf-421	226	3	.	.	PUNCT
gujaf-421	227	1	london	london	PROPN
gujaf-421	227	2	:	:	PUNCT
gujaf-421	227	3	zed	zed	NUM
gujaf-421	227	4	books	book	NOUN
gujaf-421	227	5	.	.	PUNCT
gujaf-421	228	1	sachs	sachs	PROPN
gujaf-421	228	2	,	,	PUNCT
gujaf-421	228	3	w.	w.	PROPN
gujaf-421	228	4	(	(	PUNCT
gujaf-421	228	5	1993	1993	NUM
gujaf-421	228	6	)	)	PUNCT
gujaf-421	228	7	.	.	PUNCT
gujaf-421	229	1	global	global	ADJ
gujaf-421	229	2	ecology	ecology	NOUN
gujaf-421	229	3	and	and	CCONJ
gujaf-421	229	4	the	the	DET
gujaf-421	229	5	shadow	shadow	NOUN
gujaf-421	229	6	of	of	ADP
gujaf-421	229	7	development	development	NOUN
gujaf-421	229	8	.	.	PUNCT
gujaf-421	230	1	in	in	ADP
gujaf-421	230	2	:	:	PUNCT
gujaf-421	230	3	w.	w.	PROPN
gujaf-421	230	4	sachs	sachs	PROPN
gujaf-421	230	5	(	(	PUNCT
gujaf-421	230	6	ed	ed	NOUN
gujaf-421	230	7	.	.	PUNCT
gujaf-421	230	8	)	)	PUNCT
gujaf-421	230	9	,	,	PUNCT
gujaf-421	230	10	global	global	ADJ
gujaf-421	230	11	ecology	ecology	NOUN
gujaf-421	230	12	.	.	PUNCT
gujaf-421	231	1	a	a	DET
gujaf-421	231	2	new	new	ADJ
gujaf-421	231	3	arena	arena	NOUN
gujaf-421	231	4	of	of	ADP
gujaf-421	231	5	political	political	ADJ
gujaf-421	231	6	conflict	conflict	NOUN
gujaf-421	231	7	(	(	PUNCT
gujaf-421	231	8	pp	pp	ADJ
gujaf-421	231	9	.	.	PUNCT
gujaf-421	231	10	3–20	3–20	NUM
gujaf-421	231	11	)	)	PUNCT
gujaf-421	231	12	.	.	PUNCT
gujaf-421	232	1	london	london	PROPN
gujaf-421	232	2	:	:	PUNCT
gujaf-421	232	3	zed	zed	NUM
gujaf-421	232	4	books	book	NOUN
gujaf-421	232	5	.	.	PUNCT
gujaf-421	233	1	suharni	suharni	PROPN
gujaf-421	233	2	,	,	PUNCT
gujaf-421	233	3	s.	s.	PROPN
gujaf-421	233	4	,	,	PUNCT
gujaf-421	233	5	wibisono	wibisono	PROPN
gujaf-421	233	6	,	,	PUNCT
gujaf-421	233	7	n.	n.	NOUN
gujaf-421	233	8	,	,	PUNCT
gujaf-421	233	9	&	&	CCONJ
gujaf-421	233	10	siswantoro	siswantoro	NOUN
gujaf-421	233	11	,	,	PUNCT
gujaf-421	233	12	g.	g.	PROPN
gujaf-421	233	13	m.	m.	PROPN
gujaf-421	233	14	(	(	PUNCT
gujaf-421	233	15	2014	2014	NUM
gujaf-421	233	16	)	)	PUNCT
gujaf-421	233	17	.	.	PUNCT
gujaf-421	234	1	pengaruh	pengaruh	NOUN
gujaf-421	234	2	stakeholder	stakeholder	NOUN
gujaf-421	234	3	power	power	NOUN
gujaf-421	234	4	,	,	PUNCT
gujaf-421	234	5	strategic	strategic	ADJ
gujaf-421	234	6	posture	posture	NOUN
gujaf-421	234	7	,	,	PUNCT
gujaf-421	234	8	dan	dan	PROPN
gujaf-421	234	9	kinerja	kinerja	PROPN
gujaf-421	234	10	ekonomi	ekonomi	PROPN
gujaf-421	234	11	terhadap	terhadap	PROPN
gujaf-421	234	12	pengungkapan	pengungkapan	PROPN
gujaf-421	234	13	csr	csr	X
gujaf-421	234	14	(	(	PUNCT
gujaf-421	234	15	corporate	corporate	ADJ
gujaf-421	234	16	social	social	ADJ
gujaf-421	234	17	responsibility	responsibility	NOUN
gujaf-421	234	18	)	)	PUNCT
gujaf-421	234	19	.	.	PUNCT
gujaf-421	235	1	ekomaks	ekomak	NOUN
gujaf-421	235	2	volume	volume	NOUN
gujaf-421	235	3	,	,	PUNCT
gujaf-421	235	4	3	3	NUM
gujaf-421	235	5	,	,	PUNCT
gujaf-421	235	6	1–20	1–20	PROPN
gujaf-421	235	7	.	.	PUNCT
gujaf-421	235	8	susanto	susanto	PROPN
gujaf-421	235	9	,	,	PUNCT
gujaf-421	235	10	y.	y.	PROPN
gujaf-421	235	11	k.	k.	PROPN
gujaf-421	235	12	,	,	PUNCT
gujaf-421	235	13	&	&	CCONJ
gujaf-421	235	14	tarigan	tarigan	PROPN
gujaf-421	235	15	,	,	PUNCT
gujaf-421	235	16	j.	j.	PROPN
gujaf-421	235	17	(	(	PUNCT
gujaf-421	235	18	2011	2011	NUM
gujaf-421	235	19	)	)	PUNCT
gujaf-421	235	20	.	.	PUNCT
gujaf-421	236	1	sustainability	sustainability	NOUN
gujaf-421	236	2	report	report	NOUN
gujaf-421	236	3	terhadap	terhadap	PROPN
gujaf-421	236	4	kinerja	kinerja	PROPN
gujaf-421	236	5	keuangan	keuangan	PROPN
gujaf-421	236	6	perusahaan	perusahaan	PROPN
gujaf-421	236	7	.	.	PUNCT
gujaf-421	236	8	universitas	universitas	PROPN
gujaf-421	236	9	diponegoro	diponegoro	PROPN
gujaf-421	236	10	,	,	PUNCT
gujaf-421	236	11	6(1	6(1	NUM
gujaf-421	236	12	)	)	PUNCT
gujaf-421	236	13	,	,	PUNCT
gujaf-421	236	14	1–29	1–29	PROPN
gujaf-421	236	15	thi	thi	PROPN
gujaf-421	236	16	-	-	PUNCT
gujaf-421	236	17	kim	kim	PROPN
gujaf-421	236	18	,	,	PUNCT
gujaf-421	236	19	n	n	CCONJ
gujaf-421	236	20	;	;	PUNCT
gujaf-421	236	21	duvernay	duvernay	ADV
gujaf-421	236	22	,	,	PUNCT
gujaf-421	236	23	d	d	X
gujaf-421	236	24	;	;	PUNCT
gujaf-421	236	25	and	and	CCONJ
gujaf-421	236	26	thanh	thanh	VERB
gujaf-421	236	27	,	,	PUNCT
gujaf-421	236	28	h(2021	h(2021	NOUN
gujaf-421	236	29	)	)	PUNCT
gujaf-421	236	30	determinants	determinant	NOUN
gujaf-421	236	31	of	of	ADP
gujaf-421	236	32	financial	financial	ADJ
gujaf-421	236	33	performance	performance	NOUN
gujaf-421	236	34	of	of	ADP
gujaf-421	236	35	listed	list	VERB
gujaf-421	236	36	firms	firm	NOUN
gujaf-421	236	37	manufacturing	manufacture	VERB
gujaf-421	236	38	food	food	NOUN
gujaf-421	236	39	products	product	NOUN
gujaf-421	236	40	in	in	ADP
gujaf-421	236	41	vietnam	vietnam	PROPN
gujaf-421	236	42	.	.	PUNCT
gujaf-421	237	1	journal	journal	PROPN
gujaf-421	237	2	of	of	ADP
gujaf-421	237	3	economics	economic	NOUN
gujaf-421	237	4	and	and	CCONJ
gujaf-421	237	5	development	development	NOUN
gujaf-421	237	6	vol	vol	NOUN
gujaf-421	237	7	.	.	PUNCT
gujaf-421	238	1	23	23	NUM
gujaf-421	238	2	no	no	NOUN
gujaf-421	238	3	.	.	NOUN
gujaf-421	239	1	3	3	NUM
gujaf-421	239	2	,	,	PUNCT
gujaf-421	239	3	2021	2021	NUM
gujaf-421	239	4	pp	pp	ADP
gujaf-421	239	5	.	.	PUNCT
gujaf-421	240	1	267	267	NUM
gujaf-421	240	2	-	-	SYM
gujaf-421	240	3	283	283	NUM
gujaf-421	240	4	emerald	emerald	NOUN
gujaf-421	240	5	publishing	publishing	NOUN
gujaf-421	240	6	limited	limit	VERB
gujaf-421	240	7	e	e	NOUN
gujaf-421	240	8	-	-	NOUN
gujaf-421	240	9	issn	issn	ADJ
gujaf-421	240	10	:	:	PUNCT
gujaf-421	240	11	2632	2632	NUM
gujaf-421	240	12	-	-	SYM
gujaf-421	240	13	5330	5330	NUM
gujaf-421	240	14	p	p	NOUN
gujaf-421	240	15	-	-	PUNCT
gujaf-421	240	16	issn	issn	NOUN
gujaf-421	240	17	:	:	PUNCT
gujaf-421	240	18	1859	1859	NUM
gujaf-421	240	19	-	-	SYM
gujaf-421	240	20	0020	0020	NUM
gujaf-421	240	21	doi	doi	X
gujaf-421	240	22	10.1108	10.1108	NUM
gujaf-421	240	23	/	/	SYM
gujaf-421	240	24	jed-09	jed-09	NOUN
gujaf-421	240	25	-	-	PUNCT
gujaf-421	240	26	2020	2020	NUM
gujaf-421	240	27	-	-	PUNCT
gujaf-421	240	28	0130	0130	NUM