id	sid	tid	token	lemma	pos
gujaf-423	1	1	microsoft	microsoft	PROPN
gujaf-423	1	2	word	word	NOUN
gujaf-423	1	3	upload	upload	VERB
gujaf-423	1	4	to	to	ADP
gujaf-423	1	5	me	i	PRON
gujaf-423	1	6	hassan	hassan	ADJ
gujaf-423	1	7	gujaf	gujaf	NOUN
gujaf-423	1	8	vol	vol	NOUN
gujaf-423	1	9	6	6	NUM
gujaf-423	1	10	issue	issue	NOUN
gujaf-423	1	11	2	2	NUM
gujaf-423	1	12	april	april	PROPN
gujaf-423	1	13	mr	mr	PROPN
gujaf-423	1	14	hassan	hassan	PROPN
gujaf-423	1	15	2222[1	2222[1	NUM
gujaf-423	1	16	]	]	X
gujaf-423	1	17	gusau	gusau	ADJ
gujaf-423	1	18	journal	journal	NOUN
gujaf-423	1	19	of	of	ADP
gujaf-423	1	20	accounting	accounting	NOUN
gujaf-423	1	21	and	and	CCONJ
gujaf-423	1	22	finance	finance	NOUN
gujaf-423	1	23	,	,	PUNCT
gujaf-423	1	24	vol.6	vol.6	PROPN
gujaf-423	1	25	,	,	PUNCT
gujaf-423	1	26	issue	issue	NOUN
gujaf-423	1	27	2	2	NUM
gujaf-423	1	28	,	,	PUNCT
gujaf-423	1	29	april	april	PROPN
gujaf-423	1	30	,	,	PUNCT
gujaf-423	1	31	2025	2025	NUM
gujaf-423	1	32	166	166	NUM
gujaf-423	1	33	relationship	relationship	NOUN
gujaf-423	1	34	between	between	ADP
gujaf-423	1	35	board	board	NOUN
gujaf-423	1	36	heterogeneity	heterogeneity	NOUN
gujaf-423	1	37	and	and	CCONJ
gujaf-423	1	38	environmental	environmental	ADJ
gujaf-423	1	39	performance	performance	NOUN
gujaf-423	1	40	in	in	ADP
gujaf-423	1	41	nigerian	nigerian	ADJ
gujaf-423	1	42	manufacturing	manufacturing	NOUN
gujaf-423	1	43	firms	firm	NOUN
gujaf-423	1	44	ibrahim	ibrahim	PROPN
gujaf-423	1	45	lawal	lawal	PROPN
gujaf-423	1	46	,	,	PUNCT
gujaf-423	1	47	phd	phd	PROPN
gujaf-423	1	48	department	department	PROPN
gujaf-423	1	49	of	of	ADP
gujaf-423	1	50	accounting	accounting	PROPN
gujaf-423	1	51	federal	federal	PROPN
gujaf-423	1	52	university	university	PROPN
gujaf-423	1	53	birnin	birnin	NOUN
gujaf-423	2	1	kebbi	kebbi	PROPN
gujaf-423	2	2	kebbi	kebbi	PROPN
gujaf-423	2	3	state	state	PROPN
gujaf-423	2	4	lawal6492@yahoo.com	lawal6492@yahoo.com	PROPN
gujaf-423	3	1	habiba	habiba	PROPN
gujaf-423	3	2	ahmed	ahmed	PROPN
gujaf-423	3	3	gwadabe	gwadabe	PROPN
gujaf-423	3	4	department	department	PROPN
gujaf-423	3	5	of	of	ADP
gujaf-423	3	6	business	business	PROPN
gujaf-423	3	7	administration	administration	PROPN
gujaf-423	3	8	federal	federal	PROPN
gujaf-423	3	9	university	university	PROPN
gujaf-423	3	10	birnin	birnin	NOUN
gujaf-423	3	11	kebbi	kebbi	PROPN
gujaf-423	3	12	kebbi	kebbi	PROPN
gujaf-423	3	13	state	state	PROPN
gujaf-423	3	14	habeebaahmadg@gmail.com	habeebaahmadg@gmail.com	PROPN
gujaf-423	4	1	audu	audu	NOUN
gujaf-423	4	2	monday	monday	PROPN
gujaf-423	4	3	,	,	PUNCT
gujaf-423	4	4	phd	phd	PROPN
gujaf-423	4	5	department	department	PROPN
gujaf-423	4	6	of	of	ADP
gujaf-423	4	7	accounting	accounting	PROPN
gujaf-423	4	8	,	,	PUNCT
gujaf-423	4	9	babcock	babcock	PROPN
gujaf-423	4	10	university	university	PROPN
gujaf-423	4	11	,	,	PUNCT
gujaf-423	4	12	iiisha	iiisha	NOUN
gujaf-423	4	13	-	-	PUNCT
gujaf-423	4	14	remo	remo	NOUN
gujaf-423	4	15	remo	remo	NOUN
gujaf-423	5	1	ogun	ogun	PROPN
gujaf-423	5	2	state	state	PROPN
gujaf-423	5	3	monaudu@gmail.com	monaudu@gmail.com	PROPN
gujaf-423	5	4	https://doi.org/10.57233/gujaf.v6i2.12	https://doi.org/10.57233/gujaf.v6i2.12	VERB
gujaf-423	5	5	abstract	abstract	ADJ
gujaf-423	5	6	this	this	DET
gujaf-423	5	7	study	study	NOUN
gujaf-423	5	8	investigates	investigate	VERB
gujaf-423	5	9	the	the	DET
gujaf-423	5	10	relationship	relationship	NOUN
gujaf-423	5	11	between	between	ADP
gujaf-423	5	12	board	board	NOUN
gujaf-423	5	13	heterogeneity	heterogeneity	NOUN
gujaf-423	5	14	and	and	CCONJ
gujaf-423	5	15	environmental	environmental	ADJ
gujaf-423	5	16	performance	performance	NOUN
gujaf-423	5	17	in	in	ADP
gujaf-423	5	18	nigerian	nigerian	ADJ
gujaf-423	5	19	manufacturing	manufacturing	NOUN
gujaf-423	5	20	firms	firm	NOUN
gujaf-423	5	21	,	,	PUNCT
gujaf-423	5	22	focusing	focus	VERB
gujaf-423	5	23	on	on	ADP
gujaf-423	5	24	four	four	NUM
gujaf-423	5	25	key	key	ADJ
gujaf-423	5	26	dimensions	dimension	NOUN
gujaf-423	5	27	of	of	ADP
gujaf-423	5	28	board	board	NOUN
gujaf-423	5	29	composition	composition	NOUN
gujaf-423	5	30	,	,	PUNCT
gujaf-423	5	31	board	board	NOUN
gujaf-423	5	32	independence	independence	NOUN
gujaf-423	5	33	(	(	PUNCT
gujaf-423	5	34	bind	bind	NOUN
gujaf-423	5	35	)	)	PUNCT
gujaf-423	5	36	,	,	PUNCT
gujaf-423	5	37	board	board	NOUN
gujaf-423	5	38	gender	gender	NOUN
gujaf-423	5	39	diversity	diversity	NOUN
gujaf-423	5	40	(	(	PUNCT
gujaf-423	5	41	bgen	bgen	PROPN
gujaf-423	5	42	)	)	PUNCT
gujaf-423	5	43	,	,	PUNCT
gujaf-423	5	44	board	board	NOUN
gujaf-423	5	45	professionalism	professionalism	NOUN
gujaf-423	5	46	(	(	PUNCT
gujaf-423	5	47	bpro	bpro	ADJ
gujaf-423	5	48	)	)	PUNCT
gujaf-423	5	49	,	,	PUNCT
gujaf-423	5	50	and	and	CCONJ
gujaf-423	5	51	board	board	NOUN
gujaf-423	5	52	nationality	nationality	NOUN
gujaf-423	5	53	diversity	diversity	NOUN
gujaf-423	5	54	(	(	PUNCT
gujaf-423	5	55	bnat	bnat	NOUN
gujaf-423	5	56	)	)	PUNCT
gujaf-423	5	57	,	,	PUNCT
gujaf-423	5	58	with	with	ADP
gujaf-423	5	59	firm	firm	ADJ
gujaf-423	5	60	size	size	NOUN
gujaf-423	5	61	(	(	PUNCT
gujaf-423	5	62	fsz	fsz	NOUN
gujaf-423	5	63	)	)	PUNCT
gujaf-423	5	64	as	as	ADP
gujaf-423	5	65	a	a	DET
gujaf-423	5	66	moderating	moderate	VERB
gujaf-423	5	67	variable	variable	NOUN
gujaf-423	5	68	.	.	PUNCT
gujaf-423	6	1	using	use	VERB
gujaf-423	6	2	a	a	DET
gujaf-423	6	3	panel	panel	NOUN
gujaf-423	6	4	dataset	dataset	VERB
gujaf-423	6	5	of	of	ADP
gujaf-423	6	6	68	68	NUM
gujaf-423	6	7	nigerian	nigerian	ADJ
gujaf-423	6	8	manufacturing	manufacturing	NOUN
gujaf-423	6	9	firms	firm	NOUN
gujaf-423	6	10	over	over	ADP
gujaf-423	6	11	the	the	DET
gujaf-423	6	12	period	period	NOUN
gujaf-423	6	13	2015	2015	NUM
gujaf-423	6	14	to	to	ADP
gujaf-423	6	15	2024	2024	NUM
gujaf-423	6	16	,	,	PUNCT
gujaf-423	6	17	the	the	DET
gujaf-423	6	18	study	study	NOUN
gujaf-423	6	19	employs	employ	VERB
gujaf-423	6	20	panel	panel	NOUN
gujaf-423	6	21	corrected	correct	VERB
gujaf-423	6	22	standard	standard	ADJ
gujaf-423	6	23	errors	error	NOUN
gujaf-423	6	24	(	(	PUNCT
gujaf-423	6	25	pcse	pcse	NOUN
gujaf-423	6	26	)	)	PUNCT
gujaf-423	6	27	regression	regression	NOUN
gujaf-423	6	28	models	model	NOUN
gujaf-423	6	29	to	to	PART
gujaf-423	6	30	address	address	VERB
gujaf-423	6	31	heteroscedasticity	heteroscedasticity	NOUN
gujaf-423	6	32	and	and	CCONJ
gujaf-423	6	33	autocorrelation	autocorrelation	NOUN
gujaf-423	6	34	issues	issue	NOUN
gujaf-423	6	35	.	.	PUNCT
gujaf-423	7	1	the	the	DET
gujaf-423	7	2	findings	finding	NOUN
gujaf-423	7	3	indicate	indicate	VERB
gujaf-423	7	4	that	that	SCONJ
gujaf-423	7	5	all	all	DET
gujaf-423	7	6	four	four	NUM
gujaf-423	7	7	dimensions	dimension	NOUN
gujaf-423	7	8	of	of	ADP
gujaf-423	7	9	board	board	NOUN
gujaf-423	7	10	heterogeneity	heterogeneity	NOUN
gujaf-423	7	11	positively	positively	ADV
gujaf-423	7	12	influence	influence	VERB
gujaf-423	7	13	environmental	environmental	ADJ
gujaf-423	7	14	performance	performance	NOUN
gujaf-423	7	15	,	,	PUNCT
gujaf-423	7	16	with	with	ADP
gujaf-423	7	17	firm	firm	ADJ
gujaf-423	7	18	size	size	NOUN
gujaf-423	7	19	enhancing	enhance	VERB
gujaf-423	7	20	the	the	DET
gujaf-423	7	21	effect	effect	NOUN
gujaf-423	7	22	of	of	ADP
gujaf-423	7	23	diversity	diversity	NOUN
gujaf-423	7	24	on	on	ADP
gujaf-423	7	25	sustainability	sustainability	NOUN
gujaf-423	7	26	practices	practice	NOUN
gujaf-423	7	27	.	.	PUNCT
gujaf-423	8	1	this	this	DET
gujaf-423	8	2	study	study	NOUN
gujaf-423	8	3	contributes	contribute	VERB
gujaf-423	8	4	to	to	ADP
gujaf-423	8	5	corporate	corporate	ADJ
gujaf-423	8	6	governance	governance	NOUN
gujaf-423	8	7	literature	literature	NOUN
gujaf-423	8	8	by	by	ADP
gujaf-423	8	9	demonstrating	demonstrate	VERB
gujaf-423	8	10	the	the	DET
gujaf-423	8	11	importance	importance	NOUN
gujaf-423	8	12	of	of	ADP
gujaf-423	8	13	board	board	NOUN
gujaf-423	8	14	diversity	diversity	NOUN
gujaf-423	8	15	in	in	ADP
gujaf-423	8	16	improving	improve	VERB
gujaf-423	8	17	environmental	environmental	ADJ
gujaf-423	8	18	stewardship	stewardship	NOUN
gujaf-423	8	19	,	,	PUNCT
gujaf-423	8	20	particularly	particularly	ADV
gujaf-423	8	21	in	in	ADP
gujaf-423	8	22	large	large	ADJ
gujaf-423	8	23	firms	firm	NOUN
gujaf-423	8	24	.	.	PUNCT
gujaf-423	9	1	conclusively	conclusively	ADV
gujaf-423	9	2	,	,	PUNCT
gujaf-423	9	3	this	this	DET
gujaf-423	9	4	study	study	NOUN
gujaf-423	9	5	emphasizes	emphasize	VERB
gujaf-423	9	6	the	the	DET
gujaf-423	9	7	importance	importance	NOUN
gujaf-423	9	8	of	of	ADP
gujaf-423	9	9	promoting	promote	VERB
gujaf-423	9	10	diversity	diversity	NOUN
gujaf-423	9	11	in	in	ADP
gujaf-423	9	12	board	board	NOUN
gujaf-423	9	13	composition	composition	NOUN
gujaf-423	9	14	to	to	PART
gujaf-423	9	15	improve	improve	VERB
gujaf-423	9	16	environmental	environmental	ADJ
gujaf-423	9	17	stewardship	stewardship	NOUN
gujaf-423	9	18	.	.	PUNCT
gujaf-423	10	1	recommendations	recommendation	NOUN
gujaf-423	10	2	include	include	VERB
gujaf-423	10	3	that	that	SCONJ
gujaf-423	10	4	nigerian	nigerian	ADJ
gujaf-423	10	5	manufacturing	manufacturing	NOUN
gujaf-423	10	6	firms	firm	NOUN
gujaf-423	10	7	should	should	AUX
gujaf-423	10	8	prioritize	prioritize	VERB
gujaf-423	10	9	increasing	increase	VERB
gujaf-423	10	10	the	the	DET
gujaf-423	10	11	diversity	diversity	NOUN
gujaf-423	10	12	of	of	ADP
gujaf-423	10	13	their	their	PRON
gujaf-423	10	14	boards	board	NOUN
gujaf-423	10	15	,	,	PUNCT
gujaf-423	10	16	particularly	particularly	ADV
gujaf-423	10	17	in	in	ADP
gujaf-423	10	18	terms	term	NOUN
gujaf-423	10	19	of	of	ADP
gujaf-423	10	20	gender	gender	NOUN
gujaf-423	10	21	and	and	CCONJ
gujaf-423	10	22	nationality	nationality	NOUN
gujaf-423	10	23	,	,	PUNCT
gujaf-423	10	24	to	to	PART
gujaf-423	10	25	strengthen	strengthen	VERB
gujaf-423	10	26	environmental	environmental	ADJ
gujaf-423	10	27	governance	governance	NOUN
gujaf-423	10	28	.	.	PUNCT
gujaf-423	11	1	additionally	additionally	ADV
gujaf-423	11	2	,	,	PUNCT
gujaf-423	11	3	policymakers	policymaker	NOUN
gujaf-423	11	4	should	should	AUX
gujaf-423	11	5	consider	consider	VERB
gujaf-423	11	6	creating	create	VERB
gujaf-423	11	7	incentives	incentive	NOUN
gujaf-423	11	8	for	for	SCONJ
gujaf-423	11	9	companies	company	NOUN
gujaf-423	11	10	to	to	PART
gujaf-423	11	11	enhance	enhance	VERB
gujaf-423	11	12	board	board	NOUN
gujaf-423	11	13	diversity	diversity	NOUN
gujaf-423	11	14	as	as	ADP
gujaf-423	11	15	a	a	DET
gujaf-423	11	16	strategic	strategic	ADJ
gujaf-423	11	17	tool	tool	NOUN
gujaf-423	11	18	for	for	ADP
gujaf-423	11	19	improving	improve	VERB
gujaf-423	11	20	corporate	corporate	ADJ
gujaf-423	11	21	sustainability	sustainability	NOUN
gujaf-423	11	22	.	.	PUNCT
gujaf-423	12	1	keyword	keyword	NOUN
gujaf-423	12	2	:	:	PUNCT
gujaf-423	12	3	board	board	NOUN
gujaf-423	12	4	heterogeneity	heterogeneity	NOUN
gujaf-423	12	5	,	,	PUNCT
gujaf-423	12	6	environmental	environmental	ADJ
gujaf-423	12	7	performance	performance	NOUN
gujaf-423	12	8	,	,	PUNCT
gujaf-423	12	9	nigerian	nigerian	ADJ
gujaf-423	12	10	manufacturing	manufacturing	NOUN
gujaf-423	12	11	firms	firm	NOUN
gujaf-423	12	12	1.0	1.0	NUM
gujaf-423	12	13	introduction	introduction	NOUN
gujaf-423	12	14	the	the	DET
gujaf-423	12	15	harmful	harmful	ADJ
gujaf-423	12	16	effects	effect	NOUN
gujaf-423	12	17	of	of	ADP
gujaf-423	12	18	business	business	NOUN
gujaf-423	12	19	operations	operation	NOUN
gujaf-423	12	20	on	on	ADP
gujaf-423	12	21	the	the	DET
gujaf-423	12	22	environment	environment	NOUN
gujaf-423	12	23	have	have	AUX
gujaf-423	12	24	heightened	heighten	VERB
gujaf-423	12	25	global	global	ADJ
gujaf-423	12	26	awareness	awareness	NOUN
gujaf-423	12	27	of	of	ADP
gujaf-423	12	28	the	the	DET
gujaf-423	12	29	critical	critical	ADJ
gujaf-423	12	30	role	role	NOUN
gujaf-423	12	31	corporate	corporate	ADJ
gujaf-423	12	32	law	law	NOUN
gujaf-423	12	33	plays	play	VERB
gujaf-423	12	34	in	in	ADP
gujaf-423	12	35	driving	drive	VERB
gujaf-423	12	36	firms	firm	NOUN
gujaf-423	12	37	to	to	PART
gujaf-423	12	38	promote	promote	VERB
gujaf-423	12	39	social	social	ADJ
gujaf-423	12	40	and	and	CCONJ
gujaf-423	12	41	economic	economic	ADJ
gujaf-423	12	42	progress	progress	NOUN
gujaf-423	12	43	.	.	PUNCT
gujaf-423	13	1	in	in	ADP
gujaf-423	13	2	nigeria	nigeria	PROPN
gujaf-423	13	3	,	,	PUNCT
gujaf-423	13	4	the	the	DET
gujaf-423	13	5	situation	situation	NOUN
gujaf-423	13	6	is	be	AUX
gujaf-423	13	7	particularly	particularly	ADV
gujaf-423	13	8	alarming	alarming	ADJ
gujaf-423	13	9	:	:	PUNCT
gujaf-423	13	10	the	the	DET
gujaf-423	13	11	national	national	ADJ
gujaf-423	13	12	oil	oil	NOUN
gujaf-423	13	13	spill	spill	NOUN
gujaf-423	13	14	detection	detection	NOUN
gujaf-423	13	15	and	and	CCONJ
gujaf-423	13	16	response	response	NOUN
gujaf-423	13	17	agency	agency	PROPN
gujaf-423	13	18	gusau	gusau	PROPN
gujaf-423	13	19	journal	journal	PROPN
gujaf-423	13	20	of	of	ADP
gujaf-423	13	21	accounting	accounting	NOUN
gujaf-423	13	22	and	and	CCONJ
gujaf-423	13	23	finance	finance	NOUN
gujaf-423	13	24	,	,	PUNCT
gujaf-423	13	25	vol.6	vol.6	PROPN
gujaf-423	13	26	,	,	PUNCT
gujaf-423	13	27	issue	issue	NOUN
gujaf-423	13	28	2	2	NUM
gujaf-423	13	29	,	,	PUNCT
gujaf-423	13	30	april	april	PROPN
gujaf-423	13	31	,	,	PUNCT
gujaf-423	13	32	2025	2025	NUM
gujaf-423	13	33	167	167	NUM
gujaf-423	13	34	(	(	PUNCT
gujaf-423	13	35	nosdra	nosdra	NOUN
gujaf-423	13	36	)	)	PUNCT
gujaf-423	13	37	reported	report	VERB
gujaf-423	13	38	13	13	NUM
gujaf-423	13	39	oil	oil	NOUN
gujaf-423	13	40	spills	spill	NOUN
gujaf-423	13	41	with	with	ADP
gujaf-423	13	42	serious	serious	ADJ
gujaf-423	13	43	environmental	environmental	ADJ
gujaf-423	13	44	and	and	CCONJ
gujaf-423	13	45	health	health	NOUN
gujaf-423	13	46	concerns	concern	NOUN
gujaf-423	13	47	in	in	ADP
gujaf-423	13	48	march	march	PROPN
gujaf-423	13	49	2020	2020	NUM
gujaf-423	13	50	alone	alone	ADV
gujaf-423	13	51	,	,	PUNCT
gujaf-423	13	52	adding	add	VERB
gujaf-423	13	53	to	to	ADP
gujaf-423	13	54	nearly	nearly	ADV
gujaf-423	13	55	2,400	2,400	NUM
gujaf-423	13	56	oil	oil	NOUN
gujaf-423	13	57	spill	spill	NOUN
gujaf-423	13	58	incidents	incident	NOUN
gujaf-423	13	59	recorded	record	VERB
gujaf-423	13	60	between	between	ADP
gujaf-423	13	61	2006	2006	NUM
gujaf-423	13	62	and	and	CCONJ
gujaf-423	13	63	2010	2010	NUM
gujaf-423	13	64	in	in	ADP
gujaf-423	13	65	the	the	DET
gujaf-423	13	66	oil	oil	NOUN
gujaf-423	13	67	-	-	PUNCT
gujaf-423	13	68	producing	produce	VERB
gujaf-423	13	69	regions	region	NOUN
gujaf-423	13	70	.	.	PUNCT
gujaf-423	14	1	this	this	DET
gujaf-423	14	2	environmental	environmental	ADJ
gujaf-423	14	3	degradation	degradation	NOUN
gujaf-423	14	4	has	have	AUX
gujaf-423	14	5	led	lead	VERB
gujaf-423	14	6	to	to	ADP
gujaf-423	14	7	an	an	DET
gujaf-423	14	8	upsurge	upsurge	NOUN
gujaf-423	14	9	in	in	ADP
gujaf-423	14	10	illegal	illegal	ADJ
gujaf-423	14	11	activities	activity	NOUN
gujaf-423	14	12	,	,	PUNCT
gujaf-423	14	13	including	include	VERB
gujaf-423	14	14	pipeline	pipeline	NOUN
gujaf-423	14	15	vandalism	vandalism	NOUN
gujaf-423	14	16	and	and	CCONJ
gujaf-423	14	17	crude	crude	ADJ
gujaf-423	14	18	oil	oil	NOUN
gujaf-423	14	19	theft	theft	NOUN
gujaf-423	14	20	.	.	PUNCT
gujaf-423	15	1	according	accord	VERB
gujaf-423	15	2	to	to	ADP
gujaf-423	15	3	the	the	DET
gujaf-423	15	4	nigeria	nigeria	PROPN
gujaf-423	15	5	extractive	extractive	PROPN
gujaf-423	15	6	industries	industry	NOUN
gujaf-423	15	7	transparency	transparency	NOUN
gujaf-423	15	8	initiative	initiative	NOUN
gujaf-423	15	9	(	(	PUNCT
gujaf-423	15	10	neiti	neiti	ADV
gujaf-423	15	11	)	)	PUNCT
gujaf-423	15	12	,	,	PUNCT
gujaf-423	15	13	the	the	DET
gujaf-423	15	14	oil	oil	NOUN
gujaf-423	15	15	and	and	CCONJ
gujaf-423	15	16	gas	gas	NOUN
gujaf-423	15	17	sector	sector	NOUN
gujaf-423	15	18	lost	lose	VERB
gujaf-423	15	19	at	at	ADV
gujaf-423	15	20	least	least	ADV
gujaf-423	15	21	$	$	SYM
gujaf-423	15	22	41.9	41.9	NUM
gujaf-423	15	23	billion	billion	NUM
gujaf-423	15	24	between	between	ADP
gujaf-423	15	25	2009	2009	NUM
gujaf-423	15	26	and	and	CCONJ
gujaf-423	15	27	2019	2019	NUM
gujaf-423	15	28	due	due	ADP
gujaf-423	15	29	to	to	ADP
gujaf-423	15	30	theft	theft	NOUN
gujaf-423	15	31	and	and	CCONJ
gujaf-423	15	32	sabotage	sabotage	NOUN
gujaf-423	15	33	.	.	PUNCT
gujaf-423	16	1	these	these	DET
gujaf-423	16	2	persistent	persistent	ADJ
gujaf-423	16	3	losses	loss	NOUN
gujaf-423	16	4	and	and	CCONJ
gujaf-423	16	5	environmental	environmental	ADJ
gujaf-423	16	6	harms	harm	NOUN
gujaf-423	16	7	underscore	underscore	VERB
gujaf-423	16	8	the	the	DET
gujaf-423	16	9	urgent	urgent	ADJ
gujaf-423	16	10	need	need	NOUN
gujaf-423	16	11	for	for	SCONJ
gujaf-423	16	12	firms	firm	NOUN
gujaf-423	16	13	to	to	PART
gujaf-423	16	14	adopt	adopt	VERB
gujaf-423	16	15	socially	socially	ADV
gujaf-423	16	16	responsible	responsible	ADJ
gujaf-423	16	17	strategies	strategy	NOUN
gujaf-423	16	18	that	that	PRON
gujaf-423	16	19	address	address	VERB
gujaf-423	16	20	the	the	DET
gujaf-423	16	21	social	social	ADJ
gujaf-423	16	22	,	,	PUNCT
gujaf-423	16	23	economic	economic	ADJ
gujaf-423	16	24	,	,	PUNCT
gujaf-423	16	25	and	and	CCONJ
gujaf-423	16	26	environmental	environmental	ADJ
gujaf-423	16	27	concerns	concern	NOUN
gujaf-423	16	28	of	of	ADP
gujaf-423	16	29	their	their	PRON
gujaf-423	16	30	host	host	NOUN
gujaf-423	16	31	communities	community	NOUN
gujaf-423	16	32	.	.	PUNCT
gujaf-423	17	1	if	if	SCONJ
gujaf-423	17	2	businesses	business	NOUN
gujaf-423	17	3	were	be	AUX
gujaf-423	17	4	to	to	PART
gujaf-423	17	5	meaningfully	meaningfully	ADV
gujaf-423	17	6	integrate	integrate	VERB
gujaf-423	17	7	sustainability	sustainability	NOUN
gujaf-423	17	8	into	into	ADP
gujaf-423	17	9	their	their	PRON
gujaf-423	17	10	operations	operation	NOUN
gujaf-423	17	11	,	,	PUNCT
gujaf-423	17	12	both	both	DET
gujaf-423	17	13	community	community	NOUN
gujaf-423	17	14	wellbeing	wellbee	VERB
gujaf-423	17	15	and	and	CCONJ
gujaf-423	17	16	corporate	corporate	ADJ
gujaf-423	17	17	performance	performance	NOUN
gujaf-423	17	18	would	would	AUX
gujaf-423	17	19	see	see	VERB
gujaf-423	17	20	significant	significant	ADJ
gujaf-423	17	21	improvement	improvement	NOUN
gujaf-423	17	22	.	.	PUNCT
gujaf-423	18	1	however	however	ADV
gujaf-423	18	2	,	,	PUNCT
gujaf-423	18	3	the	the	DET
gujaf-423	18	4	regulatory	regulatory	ADJ
gujaf-423	18	5	environment	environment	NOUN
gujaf-423	18	6	in	in	ADP
gujaf-423	18	7	nigeria	nigeria	PROPN
gujaf-423	18	8	poses	pose	VERB
gujaf-423	18	9	challenges	challenge	NOUN
gujaf-423	18	10	:	:	PUNCT
gujaf-423	18	11	the	the	DET
gujaf-423	18	12	primary	primary	ADJ
gujaf-423	18	13	corporate	corporate	ADJ
gujaf-423	18	14	law	law	NOUN
gujaf-423	18	15	,	,	PUNCT
gujaf-423	18	16	the	the	DET
gujaf-423	18	17	company	company	NOUN
gujaf-423	18	18	and	and	CCONJ
gujaf-423	18	19	allied	ally	VERB
gujaf-423	18	20	matters	matter	NOUN
gujaf-423	18	21	act	act	VERB
gujaf-423	18	22	(	(	PUNCT
gujaf-423	18	23	cama	cama	PROPN
gujaf-423	18	24	)	)	PUNCT
gujaf-423	18	25	,	,	PUNCT
gujaf-423	18	26	remains	remain	VERB
gujaf-423	18	27	largely	largely	ADV
gujaf-423	18	28	shareholder	shareholder	NOUN
gujaf-423	18	29	-	-	PUNCT
gujaf-423	18	30	centric	centric	ADJ
gujaf-423	18	31	,	,	PUNCT
gujaf-423	18	32	focusing	focus	VERB
gujaf-423	18	33	almost	almost	ADV
gujaf-423	18	34	exclusively	exclusively	ADV
gujaf-423	18	35	on	on	ADP
gujaf-423	18	36	maximizing	maximize	VERB
gujaf-423	18	37	shareholder	shareholder	NOUN
gujaf-423	18	38	wealth	wealth	NOUN
gujaf-423	18	39	while	while	SCONJ
gujaf-423	18	40	neglecting	neglect	VERB
gujaf-423	18	41	broader	broad	ADJ
gujaf-423	18	42	stakeholder	stakeholder	NOUN
gujaf-423	18	43	interests	interest	NOUN
gujaf-423	18	44	such	such	ADJ
gujaf-423	18	45	as	as	ADP
gujaf-423	18	46	the	the	DET
gujaf-423	18	47	local	local	ADJ
gujaf-423	18	48	community	community	NOUN
gujaf-423	18	49	and	and	CCONJ
gujaf-423	18	50	suppliers	supplier	NOUN
gujaf-423	18	51	(	(	PUNCT
gujaf-423	18	52	amodu	amodu	NOUN
gujaf-423	18	53	,	,	PUNCT
gujaf-423	18	54	2017	2017	NUM
gujaf-423	18	55	)	)	PUNCT
gujaf-423	18	56	.	.	PUNCT
gujaf-423	19	1	particularly	particularly	ADV
gujaf-423	19	2	,	,	PUNCT
gujaf-423	19	3	sections	section	NOUN
gujaf-423	19	4	279(4	279(4	NUM
gujaf-423	19	5	)	)	PUNCT
gujaf-423	19	6	and	and	CCONJ
gujaf-423	19	7	279(9	279(9	NUM
gujaf-423	19	8	)	)	PUNCT
gujaf-423	19	9	of	of	ADP
gujaf-423	19	10	cama	cama	NOUN
gujaf-423	19	11	do	do	AUX
gujaf-423	19	12	not	not	PART
gujaf-423	19	13	impose	impose	VERB
gujaf-423	19	14	any	any	DET
gujaf-423	19	15	legal	legal	ADJ
gujaf-423	19	16	obligations	obligation	NOUN
gujaf-423	19	17	on	on	ADP
gujaf-423	19	18	corporate	corporate	ADJ
gujaf-423	19	19	directors	director	NOUN
gujaf-423	19	20	towards	towards	ADP
gujaf-423	19	21	non	non	ADJ
gujaf-423	19	22	-	-	ADJ
gujaf-423	19	23	shareholding	shareholding	ADJ
gujaf-423	19	24	stakeholders	stakeholder	NOUN
gujaf-423	19	25	,	,	PUNCT
gujaf-423	19	26	reinforcing	reinforce	VERB
gujaf-423	19	27	a	a	DET
gujaf-423	19	28	culture	culture	NOUN
gujaf-423	19	29	where	where	SCONJ
gujaf-423	19	30	community	community	NOUN
gujaf-423	19	31	welfare	welfare	NOUN
gujaf-423	19	32	is	be	AUX
gujaf-423	19	33	deprioritized	deprioritize	VERB
gujaf-423	19	34	in	in	ADP
gujaf-423	19	35	corporate	corporate	ADJ
gujaf-423	19	36	decision	decision	NOUN
gujaf-423	19	37	-	-	PUNCT
gujaf-423	19	38	making	making	NOUN
gujaf-423	19	39	.	.	PUNCT
gujaf-423	20	1	globally	globally	ADV
gujaf-423	20	2	,	,	PUNCT
gujaf-423	20	3	businesses	business	NOUN
gujaf-423	20	4	are	be	AUX
gujaf-423	20	5	increasingly	increasingly	ADV
gujaf-423	20	6	concerned	concerned	ADJ
gujaf-423	20	7	about	about	ADP
gujaf-423	20	8	their	their	PRON
gujaf-423	20	9	environmental	environmental	ADJ
gujaf-423	20	10	stewardship	stewardship	NOUN
gujaf-423	20	11	due	due	ADP
gujaf-423	20	12	to	to	ADP
gujaf-423	20	13	the	the	DET
gujaf-423	20	14	growing	grow	VERB
gujaf-423	20	15	recognition	recognition	NOUN
gujaf-423	20	16	of	of	ADP
gujaf-423	20	17	their	their	PRON
gujaf-423	20	18	negative	negative	ADJ
gujaf-423	20	19	environmental	environmental	ADJ
gujaf-423	20	20	impacts	impact	NOUN
gujaf-423	20	21	.	.	PUNCT
gujaf-423	21	1	in	in	ADP
gujaf-423	21	2	contrast	contrast	NOUN
gujaf-423	21	3	to	to	ADP
gujaf-423	21	4	this	this	DET
gujaf-423	21	5	global	global	ADJ
gujaf-423	21	6	movement	movement	NOUN
gujaf-423	21	7	,	,	PUNCT
gujaf-423	21	8	nigeria	nigeria	PROPN
gujaf-423	21	9	's	's	PART
gujaf-423	21	10	environmental	environmental	ADJ
gujaf-423	21	11	situation	situation	NOUN
gujaf-423	21	12	remains	remain	VERB
gujaf-423	21	13	severe	severe	ADJ
gujaf-423	21	14	,	,	PUNCT
gujaf-423	21	15	as	as	SCONJ
gujaf-423	21	16	the	the	DET
gujaf-423	21	17	country	country	NOUN
gujaf-423	21	18	is	be	AUX
gujaf-423	21	19	ranked	rank	VERB
gujaf-423	21	20	the	the	DET
gujaf-423	21	21	tenthmost	tenthmost	ADJ
gujaf-423	21	22	polluted	polluted	ADJ
gujaf-423	21	23	nation	nation	NOUN
gujaf-423	21	24	worldwide	worldwide	ADV
gujaf-423	21	25	(	(	PUNCT
gujaf-423	21	26	airvisual	airvisual	ADJ
gujaf-423	21	27	,	,	PUNCT
gujaf-423	21	28	2018	2018	NUM
gujaf-423	21	29	)	)	PUNCT
gujaf-423	21	30	and	and	CCONJ
gujaf-423	21	31	the	the	DET
gujaf-423	21	32	seventh	seventh	ADV
gujaf-423	21	33	-	-	PUNCT
gujaf-423	21	34	largest	large	ADJ
gujaf-423	21	35	gas	gas	NOUN
gujaf-423	21	36	-	-	PUNCT
gujaf-423	21	37	flaring	flare	VERB
gujaf-423	21	38	country	country	NOUN
gujaf-423	21	39	(	(	PUNCT
gujaf-423	21	40	world	world	PROPN
gujaf-423	21	41	bank	bank	PROPN
gujaf-423	21	42	,	,	PUNCT
gujaf-423	21	43	2020	2020	NUM
gujaf-423	21	44	)	)	PUNCT
gujaf-423	21	45	.	.	PUNCT
gujaf-423	22	1	many	many	ADJ
gujaf-423	22	2	environmental	environmental	ADJ
gujaf-423	22	3	challenges	challenge	NOUN
gujaf-423	22	4	in	in	ADP
gujaf-423	22	5	nigeria	nigeria	PROPN
gujaf-423	22	6	are	be	AUX
gujaf-423	22	7	the	the	DET
gujaf-423	22	8	direct	direct	ADJ
gujaf-423	22	9	result	result	NOUN
gujaf-423	22	10	of	of	ADP
gujaf-423	22	11	business	business	NOUN
gujaf-423	22	12	activities	activity	NOUN
gujaf-423	22	13	motivated	motivate	VERB
gujaf-423	22	14	by	by	ADP
gujaf-423	22	15	the	the	DET
gujaf-423	22	16	relentless	relentless	ADJ
gujaf-423	22	17	pursuit	pursuit	NOUN
gujaf-423	22	18	of	of	ADP
gujaf-423	22	19	shareholder	shareholder	NOUN
gujaf-423	22	20	profits	profit	NOUN
gujaf-423	22	21	(	(	PUNCT
gujaf-423	22	22	legit	legit	PROPN
gujaf-423	22	23	,	,	PUNCT
gujaf-423	22	24	2017	2017	NUM
gujaf-423	22	25	;	;	PUNCT
gujaf-423	22	26	unep	unep	NOUN
gujaf-423	22	27	,	,	PUNCT
gujaf-423	22	28	2014	2014	NUM
gujaf-423	22	29	)	)	PUNCT
gujaf-423	22	30	.	.	PUNCT
gujaf-423	23	1	companies	company	NOUN
gujaf-423	23	2	continue	continue	VERB
gujaf-423	23	3	to	to	PART
gujaf-423	23	4	exhibit	exhibit	VERB
gujaf-423	23	5	an	an	DET
gujaf-423	23	6	insufficient	insufficient	ADJ
gujaf-423	23	7	commitment	commitment	NOUN
gujaf-423	23	8	to	to	ADP
gujaf-423	23	9	environmental	environmental	ADJ
gujaf-423	23	10	protection	protection	NOUN
gujaf-423	23	11	despite	despite	SCONJ
gujaf-423	23	12	clear	clear	ADJ
gujaf-423	23	13	evidence	evidence	NOUN
gujaf-423	23	14	linking	link	VERB
gujaf-423	23	15	corporate	corporate	ADJ
gujaf-423	23	16	behavior	behavior	NOUN
gujaf-423	23	17	to	to	PART
gujaf-423	23	18	ecological	ecological	ADJ
gujaf-423	23	19	degradation	degradation	NOUN
gujaf-423	23	20	(	(	PUNCT
gujaf-423	23	21	unep	unep	NOUN
gujaf-423	23	22	,	,	PUNCT
gujaf-423	23	23	2011	2011	NUM
gujaf-423	23	24	)	)	PUNCT
gujaf-423	23	25	.	.	PUNCT
gujaf-423	24	1	in	in	ADP
gujaf-423	24	2	instances	instance	NOUN
gujaf-423	24	3	of	of	ADP
gujaf-423	24	4	environmental	environmental	ADJ
gujaf-423	24	5	disasters	disaster	NOUN
gujaf-423	24	6	,	,	PUNCT
gujaf-423	24	7	companies	company	NOUN
gujaf-423	24	8	with	with	ADP
gujaf-423	24	9	poor	poor	ADJ
gujaf-423	24	10	track	track	NOUN
gujaf-423	24	11	records	record	NOUN
gujaf-423	24	12	face	face	VERB
gujaf-423	24	13	significant	significant	ADJ
gujaf-423	24	14	reputational	reputational	ADJ
gujaf-423	24	15	damage	damage	NOUN
gujaf-423	24	16	through	through	ADP
gujaf-423	24	17	negative	negative	ADJ
gujaf-423	24	18	media	medium	NOUN
gujaf-423	24	19	exposure	exposure	NOUN
gujaf-423	24	20	,	,	PUNCT
gujaf-423	24	21	further	far	ADV
gujaf-423	24	22	undermining	undermine	VERB
gujaf-423	24	23	their	their	PRON
gujaf-423	24	24	legitimacy	legitimacy	NOUN
gujaf-423	24	25	.	.	PUNCT
gujaf-423	25	1	attempts	attempt	NOUN
gujaf-423	25	2	by	by	ADP
gujaf-423	25	3	firms	firm	NOUN
gujaf-423	25	4	to	to	PART
gujaf-423	25	5	conceal	conceal	VERB
gujaf-423	25	6	environmental	environmental	ADJ
gujaf-423	25	7	misdeeds	misdeed	NOUN
gujaf-423	25	8	often	often	ADV
gujaf-423	25	9	provoke	provoke	VERB
gujaf-423	25	10	stronger	strong	ADJ
gujaf-423	25	11	public	public	ADJ
gujaf-423	25	12	outrage	outrage	NOUN
gujaf-423	25	13	,	,	PUNCT
gujaf-423	25	14	including	include	VERB
gujaf-423	25	15	widespread	widespread	ADJ
gujaf-423	25	16	protests	protest	NOUN
gujaf-423	25	17	by	by	ADP
gujaf-423	25	18	affected	affect	VERB
gujaf-423	25	19	communities	community	NOUN
gujaf-423	25	20	and	and	CCONJ
gujaf-423	25	21	civil	civil	ADJ
gujaf-423	25	22	society	society	NOUN
gujaf-423	25	23	organizations	organization	NOUN
gujaf-423	25	24	.	.	PUNCT
gujaf-423	26	1	thus	thus	ADV
gujaf-423	26	2	,	,	PUNCT
gujaf-423	26	3	the	the	DET
gujaf-423	26	4	failure	failure	NOUN
gujaf-423	26	5	of	of	ADP
gujaf-423	26	6	nigerian	nigerian	ADJ
gujaf-423	26	7	companies	company	NOUN
gujaf-423	26	8	to	to	PART
gujaf-423	26	9	engage	engage	VERB
gujaf-423	26	10	meaningfully	meaningfully	ADV
gujaf-423	26	11	with	with	ADP
gujaf-423	26	12	environmental	environmental	ADJ
gujaf-423	26	13	issues	issue	NOUN
gujaf-423	26	14	is	be	AUX
gujaf-423	26	15	not	not	PART
gujaf-423	26	16	only	only	ADV
gujaf-423	26	17	ethically	ethically	ADV
gujaf-423	26	18	troubling	troubling	ADJ
gujaf-423	26	19	but	but	CCONJ
gujaf-423	26	20	increasingly	increasingly	ADV
gujaf-423	26	21	threatens	threaten	VERB
gujaf-423	26	22	their	their	PRON
gujaf-423	26	23	social	social	ADJ
gujaf-423	26	24	license	license	NOUN
gujaf-423	26	25	to	to	PART
gujaf-423	26	26	operate	operate	VERB
gujaf-423	26	27	.	.	PUNCT
gujaf-423	27	1	this	this	DET
gujaf-423	27	2	situation	situation	NOUN
gujaf-423	27	3	highlights	highlight	VERB
gujaf-423	27	4	the	the	DET
gujaf-423	27	5	critical	critical	ADJ
gujaf-423	27	6	need	need	NOUN
gujaf-423	27	7	for	for	ADP
gujaf-423	27	8	stronger	strong	ADJ
gujaf-423	27	9	regulatory	regulatory	ADJ
gujaf-423	27	10	frameworks	framework	NOUN
gujaf-423	27	11	and	and	CCONJ
gujaf-423	27	12	greater	great	ADJ
gujaf-423	27	13	corporate	corporate	ADJ
gujaf-423	27	14	accountability	accountability	NOUN
gujaf-423	27	15	mechanisms	mechanism	NOUN
gujaf-423	27	16	to	to	PART
gujaf-423	27	17	align	align	VERB
gujaf-423	27	18	nigerian	nigerian	ADJ
gujaf-423	27	19	business	business	NOUN
gujaf-423	27	20	practices	practice	NOUN
gujaf-423	27	21	with	with	ADP
gujaf-423	27	22	sustainable	sustainable	ADJ
gujaf-423	27	23	development	development	NOUN
gujaf-423	27	24	goals	goal	NOUN
gujaf-423	27	25	.	.	PUNCT
gujaf-423	28	1	the	the	DET
gujaf-423	28	2	global	global	ADJ
gujaf-423	28	3	business	business	NOUN
gujaf-423	28	4	landscape	landscape	NOUN
gujaf-423	28	5	has	have	AUX
gujaf-423	28	6	also	also	ADV
gujaf-423	28	7	witnessed	witness	VERB
gujaf-423	28	8	a	a	DET
gujaf-423	28	9	profound	profound	ADJ
gujaf-423	28	10	shift	shift	NOUN
gujaf-423	28	11	towards	towards	ADP
gujaf-423	28	12	sustainability	sustainability	NOUN
gujaf-423	28	13	disclosure	disclosure	NOUN
gujaf-423	28	14	,	,	PUNCT
gujaf-423	28	15	driven	drive	VERB
gujaf-423	28	16	by	by	ADP
gujaf-423	28	17	increased	increase	VERB
gujaf-423	28	18	public	public	ADJ
gujaf-423	28	19	scrutiny	scrutiny	NOUN
gujaf-423	28	20	and	and	CCONJ
gujaf-423	28	21	regulatory	regulatory	ADJ
gujaf-423	28	22	expectations	expectation	NOUN
gujaf-423	28	23	in	in	ADP
gujaf-423	28	24	industrialized	industrialized	ADJ
gujaf-423	28	25	nations	nation	NOUN
gujaf-423	28	26	(	(	PUNCT
gujaf-423	28	27	kpmg	kpmg	PROPN
gujaf-423	28	28	,	,	PUNCT
gujaf-423	28	29	2020	2020	NUM
gujaf-423	28	30	)	)	PUNCT
gujaf-423	28	31	.	.	PUNCT
gujaf-423	29	1	sustainability	sustainability	NOUN
gujaf-423	29	2	reporting	reporting	NOUN
gujaf-423	29	3	has	have	AUX
gujaf-423	29	4	emerged	emerge	VERB
gujaf-423	29	5	as	as	ADP
gujaf-423	29	6	a	a	DET
gujaf-423	29	7	key	key	ADJ
gujaf-423	29	8	mechanism	mechanism	NOUN
gujaf-423	29	9	for	for	ADP
gujaf-423	29	10	demonstrating	demonstrate	VERB
gujaf-423	29	11	environmental	environmental	ADJ
gujaf-423	29	12	and	and	CCONJ
gujaf-423	29	13	social	social	ADJ
gujaf-423	29	14	accountability	accountability	NOUN
gujaf-423	29	15	.	.	PUNCT
gujaf-423	30	1	nevertheless	nevertheless	ADV
gujaf-423	30	2	,	,	PUNCT
gujaf-423	30	3	in	in	ADP
gujaf-423	30	4	developing	develop	VERB
gujaf-423	30	5	countries	country	NOUN
gujaf-423	30	6	like	like	ADP
gujaf-423	30	7	nigeria	nigeria	PROPN
gujaf-423	30	8	,	,	PUNCT
gujaf-423	30	9	environmental	environmental	ADJ
gujaf-423	30	10	disclosure	disclosure	NOUN
gujaf-423	30	11	remains	remain	VERB
gujaf-423	30	12	sporadic	sporadic	ADJ
gujaf-423	30	13	and	and	CCONJ
gujaf-423	30	14	underdeveloped	underdeveloped	ADJ
gujaf-423	30	15	(	(	PUNCT
gujaf-423	30	16	iredele	iredele	PROPN
gujaf-423	30	17	&	&	CCONJ
gujaf-423	30	18	akinlo	akinlo	PROPN
gujaf-423	30	19	,	,	PUNCT
gujaf-423	30	20	2015	2015	NUM
gujaf-423	30	21	)	)	PUNCT
gujaf-423	30	22	.	.	PUNCT
gujaf-423	31	1	studies	study	NOUN
gujaf-423	31	2	by	by	ADP
gujaf-423	31	3	okpala	okpala	NOUN
gujaf-423	31	4	(	(	PUNCT
gujaf-423	31	5	2019	2019	NUM
gujaf-423	31	6	)	)	PUNCT
gujaf-423	31	7	,	,	PUNCT
gujaf-423	31	8	nosakhare	nosakhare	NOUN
gujaf-423	31	9	(	(	PUNCT
gujaf-423	31	10	2019	2019	NUM
gujaf-423	31	11	)	)	PUNCT
gujaf-423	31	12	,	,	PUNCT
gujaf-423	31	13	haladu	haladu	NOUN
gujaf-423	31	14	and	and	CCONJ
gujaf-423	31	15	salim	salim	PROPN
gujaf-423	31	16	(	(	PUNCT
gujaf-423	31	17	2017	2017	NUM
gujaf-423	31	18	)	)	PUNCT
gujaf-423	31	19	,	,	PUNCT
gujaf-423	31	20	and	and	CCONJ
gujaf-423	31	21	sanusi	sanusi	NOUN
gujaf-423	31	22	(	(	PUNCT
gujaf-423	31	23	2016	2016	NUM
gujaf-423	31	24	)	)	PUNCT
gujaf-423	31	25	consistently	consistently	ADV
gujaf-423	31	26	find	find	VERB
gujaf-423	31	27	that	that	SCONJ
gujaf-423	31	28	corporate	corporate	ADJ
gujaf-423	31	29	sustainability	sustainability	NOUN
gujaf-423	31	30	reporting	reporting	NOUN
gujaf-423	31	31	in	in	ADP
gujaf-423	31	32	nigeria	nigeria	PROPN
gujaf-423	31	33	is	be	AUX
gujaf-423	31	34	still	still	ADV
gujaf-423	31	35	at	at	ADP
gujaf-423	31	36	its	its	PRON
gujaf-423	31	37	infancy	infancy	NOUN
gujaf-423	31	38	,	,	PUNCT
gujaf-423	31	39	with	with	ADP
gujaf-423	31	40	a	a	DET
gujaf-423	31	41	greater	great	ADJ
gujaf-423	31	42	emphasis	emphasis	NOUN
gujaf-423	31	43	placed	place	VERB
gujaf-423	31	44	on	on	ADP
gujaf-423	31	45	social	social	ADJ
gujaf-423	31	46	investment	investment	NOUN
gujaf-423	31	47	disclosures	disclosure	NOUN
gujaf-423	31	48	rather	rather	ADV
gujaf-423	31	49	than	than	ADP
gujaf-423	31	50	environmental	environmental	ADJ
gujaf-423	31	51	accountability	accountability	NOUN
gujaf-423	31	52	.	.	PUNCT
gujaf-423	32	1	businesses	business	NOUN
gujaf-423	32	2	prefer	prefer	VERB
gujaf-423	32	3	to	to	PART
gujaf-423	32	4	highlight	highlight	VERB
gujaf-423	32	5	activities	activity	NOUN
gujaf-423	32	6	such	such	ADJ
gujaf-423	32	7	as	as	ADP
gujaf-423	32	8	charitable	charitable	ADJ
gujaf-423	32	9	donations	donation	NOUN
gujaf-423	32	10	and	and	CCONJ
gujaf-423	32	11	community	community	NOUN
gujaf-423	32	12	projects	project	NOUN
gujaf-423	32	13	rather	rather	ADV
gujaf-423	32	14	than	than	ADP
gujaf-423	32	15	transparently	transparently	ADV
gujaf-423	32	16	reporting	report	VERB
gujaf-423	32	17	their	their	PRON
gujaf-423	32	18	environmental	environmental	ADJ
gujaf-423	32	19	impacts	impact	NOUN
gujaf-423	32	20	.	.	PUNCT
gujaf-423	33	1	this	this	DET
gujaf-423	33	2	strategic	strategic	ADJ
gujaf-423	33	3	emphasis	emphasis	NOUN
gujaf-423	33	4	on	on	ADP
gujaf-423	33	5	social	social	ADJ
gujaf-423	33	6	over	over	ADP
gujaf-423	33	7	environmental	environmental	ADJ
gujaf-423	33	8	disclosures	disclosure	NOUN
gujaf-423	33	9	suggests	suggest	VERB
gujaf-423	33	10	that	that	SCONJ
gujaf-423	33	11	firms	firm	NOUN
gujaf-423	33	12	seek	seek	VERB
gujaf-423	33	13	to	to	PART
gujaf-423	33	14	enhance	enhance	VERB
gujaf-423	33	15	their	their	PRON
gujaf-423	33	16	public	public	ADJ
gujaf-423	33	17	image	image	NOUN
gujaf-423	33	18	without	without	ADP
gujaf-423	33	19	confronting	confront	VERB
gujaf-423	33	20	more	more	ADV
gujaf-423	33	21	challenging	challenging	ADJ
gujaf-423	33	22	environmental	environmental	ADJ
gujaf-423	33	23	realities	reality	NOUN
gujaf-423	33	24	.	.	PUNCT
gujaf-423	34	1	oba	oba	PROPN
gujaf-423	34	2	and	and	CCONJ
gujaf-423	34	3	fodio	fodio	ADJ
gujaf-423	34	4	(	(	PUNCT
gujaf-423	34	5	2012	2012	NUM
gujaf-423	34	6	)	)	PUNCT
gujaf-423	34	7	further	far	ADV
gujaf-423	34	8	observed	observe	VERB
gujaf-423	34	9	that	that	SCONJ
gujaf-423	34	10	the	the	DET
gujaf-423	34	11	quality	quality	NOUN
gujaf-423	34	12	of	of	ADP
gujaf-423	34	13	environmental	environmental	ADJ
gujaf-423	34	14	disclosure	disclosure	NOUN
gujaf-423	34	15	among	among	ADP
gujaf-423	34	16	nigerian	nigerian	ADJ
gujaf-423	34	17	firms	firm	NOUN
gujaf-423	34	18	is	be	AUX
gujaf-423	34	19	poor	poor	ADJ
gujaf-423	34	20	,	,	PUNCT
gujaf-423	34	21	often	often	ADV
gujaf-423	34	22	lacking	lack	VERB
gujaf-423	34	23	the	the	DET
gujaf-423	34	24	detail	detail	NOUN
gujaf-423	34	25	and	and	CCONJ
gujaf-423	34	26	credibility	credibility	NOUN
gujaf-423	34	27	required	require	VERB
gujaf-423	34	28	for	for	ADP
gujaf-423	34	29	meaningful	meaningful	ADJ
gujaf-423	34	30	gusau	gusau	ADJ
gujaf-423	34	31	journal	journal	NOUN
gujaf-423	34	32	of	of	ADP
gujaf-423	34	33	accounting	accounting	NOUN
gujaf-423	34	34	and	and	CCONJ
gujaf-423	34	35	finance	finance	NOUN
gujaf-423	34	36	,	,	PUNCT
gujaf-423	34	37	vol.6	vol.6	PROPN
gujaf-423	34	38	,	,	PUNCT
gujaf-423	34	39	issue	issue	NOUN
gujaf-423	34	40	2	2	NUM
gujaf-423	34	41	,	,	PUNCT
gujaf-423	34	42	april	april	PROPN
gujaf-423	34	43	,	,	PUNCT
gujaf-423	34	44	2025	2025	NUM
gujaf-423	34	45	168	168	NUM
gujaf-423	34	46	accountability	accountability	NOUN
gujaf-423	34	47	.	.	PUNCT
gujaf-423	35	1	in	in	ADP
gujaf-423	35	2	conclusion	conclusion	NOUN
gujaf-423	35	3	,	,	PUNCT
gujaf-423	35	4	although	although	SCONJ
gujaf-423	35	5	nigeria	nigeria	PROPN
gujaf-423	35	6	is	be	AUX
gujaf-423	35	7	among	among	ADP
gujaf-423	35	8	the	the	DET
gujaf-423	35	9	world	world	NOUN
gujaf-423	35	10	’s	’s	PART
gujaf-423	35	11	highest	high	ADJ
gujaf-423	35	12	environmental	environmental	ADJ
gujaf-423	35	13	polluters	polluter	NOUN
gujaf-423	35	14	,	,	PUNCT
gujaf-423	35	15	corporate	corporate	ADJ
gujaf-423	35	16	awareness	awareness	NOUN
gujaf-423	35	17	and	and	CCONJ
gujaf-423	35	18	commitment	commitment	NOUN
gujaf-423	35	19	to	to	ADP
gujaf-423	35	20	addressing	address	VERB
gujaf-423	35	21	environmental	environmental	ADJ
gujaf-423	35	22	issues	issue	NOUN
gujaf-423	35	23	remain	remain	VERB
gujaf-423	35	24	disappointingly	disappointingly	ADV
gujaf-423	35	25	low	low	ADJ
gujaf-423	35	26	.	.	PUNCT
gujaf-423	36	1	without	without	ADP
gujaf-423	36	2	a	a	DET
gujaf-423	36	3	genuine	genuine	ADJ
gujaf-423	36	4	shift	shift	NOUN
gujaf-423	36	5	towards	towards	ADP
gujaf-423	36	6	integrating	integrate	VERB
gujaf-423	36	7	environmental	environmental	ADJ
gujaf-423	36	8	stewardship	stewardship	NOUN
gujaf-423	36	9	into	into	ADP
gujaf-423	36	10	core	core	NOUN
gujaf-423	36	11	business	business	NOUN
gujaf-423	36	12	strategies	strategy	NOUN
gujaf-423	36	13	,	,	PUNCT
gujaf-423	36	14	nigerian	nigerian	ADJ
gujaf-423	36	15	corporations	corporation	NOUN
gujaf-423	36	16	will	will	AUX
gujaf-423	36	17	continue	continue	VERB
gujaf-423	36	18	to	to	PART
gujaf-423	36	19	fall	fall	VERB
gujaf-423	36	20	short	short	ADV
gujaf-423	36	21	of	of	ADP
gujaf-423	36	22	meeting	meet	VERB
gujaf-423	36	23	both	both	PRON
gujaf-423	36	24	local	local	ADJ
gujaf-423	36	25	expectations	expectation	NOUN
gujaf-423	36	26	and	and	CCONJ
gujaf-423	36	27	global	global	ADJ
gujaf-423	36	28	sustainability	sustainability	NOUN
gujaf-423	36	29	standards	standard	NOUN
gujaf-423	36	30	the	the	DET
gujaf-423	36	31	relationship	relationship	NOUN
gujaf-423	36	32	between	between	ADP
gujaf-423	36	33	board	board	NOUN
gujaf-423	36	34	diversity	diversity	NOUN
gujaf-423	36	35	and	and	CCONJ
gujaf-423	36	36	sustainability	sustainability	NOUN
gujaf-423	36	37	disclosure	disclosure	NOUN
gujaf-423	36	38	has	have	AUX
gujaf-423	36	39	garnered	garner	VERB
gujaf-423	36	40	significant	significant	ADJ
gujaf-423	36	41	scholarly	scholarly	ADJ
gujaf-423	36	42	attention	attention	NOUN
gujaf-423	36	43	,	,	PUNCT
gujaf-423	36	44	with	with	ADP
gujaf-423	36	45	numerous	numerous	ADJ
gujaf-423	36	46	studies	study	NOUN
gujaf-423	36	47	suggesting	suggest	VERB
gujaf-423	36	48	that	that	SCONJ
gujaf-423	36	49	diverse	diverse	ADJ
gujaf-423	36	50	boards	board	NOUN
gujaf-423	36	51	are	be	AUX
gujaf-423	36	52	more	more	ADV
gujaf-423	36	53	likely	likely	ADJ
gujaf-423	36	54	to	to	PART
gujaf-423	36	55	promote	promote	VERB
gujaf-423	36	56	transparency	transparency	NOUN
gujaf-423	36	57	and	and	CCONJ
gujaf-423	36	58	comprehensive	comprehensive	ADJ
gujaf-423	36	59	sustainability	sustainability	NOUN
gujaf-423	36	60	reporting	reporting	NOUN
gujaf-423	36	61	.	.	PUNCT
gujaf-423	37	1	board	board	NOUN
gujaf-423	37	2	diversity	diversity	NOUN
gujaf-423	37	3	,	,	PUNCT
gujaf-423	37	4	including	include	VERB
gujaf-423	37	5	aspects	aspect	NOUN
gujaf-423	37	6	such	such	ADJ
gujaf-423	37	7	as	as	ADP
gujaf-423	37	8	gender	gender	NOUN
gujaf-423	37	9	,	,	PUNCT
gujaf-423	37	10	ethnicity	ethnicity	NOUN
gujaf-423	37	11	,	,	PUNCT
gujaf-423	37	12	age	age	NOUN
gujaf-423	37	13	,	,	PUNCT
gujaf-423	37	14	and	and	CCONJ
gujaf-423	37	15	educational	educational	ADJ
gujaf-423	37	16	background	background	NOUN
gujaf-423	37	17	,	,	PUNCT
gujaf-423	37	18	introduces	introduce	VERB
gujaf-423	37	19	a	a	DET
gujaf-423	37	20	range	range	NOUN
gujaf-423	37	21	of	of	ADP
gujaf-423	37	22	perspectives	perspective	NOUN
gujaf-423	37	23	and	and	CCONJ
gujaf-423	37	24	experiences	experience	NOUN
gujaf-423	37	25	that	that	PRON
gujaf-423	37	26	can	can	AUX
gujaf-423	37	27	influence	influence	VERB
gujaf-423	37	28	strategic	strategic	ADJ
gujaf-423	37	29	decision	decision	NOUN
gujaf-423	37	30	-	-	PUNCT
gujaf-423	37	31	making	making	NOUN
gujaf-423	37	32	in	in	ADP
gujaf-423	37	33	favor	favor	NOUN
gujaf-423	37	34	of	of	ADP
gujaf-423	37	35	socially	socially	ADV
gujaf-423	37	36	responsible	responsible	ADJ
gujaf-423	37	37	practices	practice	NOUN
gujaf-423	37	38	(	(	PUNCT
gujaf-423	37	39	post	post	NOUN
gujaf-423	37	40	,	,	PUNCT
gujaf-423	37	41	rahman	rahman	PROPN
gujaf-423	37	42	,	,	PUNCT
gujaf-423	37	43	&	&	CCONJ
gujaf-423	37	44	rubow	rubow	VERB
gujaf-423	37	45	,	,	PUNCT
gujaf-423	37	46	2011	2011	NUM
gujaf-423	37	47	)	)	PUNCT
gujaf-423	37	48	.	.	PUNCT
gujaf-423	38	1	such	such	ADJ
gujaf-423	38	2	diversity	diversity	NOUN
gujaf-423	38	3	helps	help	VERB
gujaf-423	38	4	firms	firm	NOUN
gujaf-423	38	5	align	align	VERB
gujaf-423	38	6	with	with	ADP
gujaf-423	38	7	stakeholder	stakeholder	NOUN
gujaf-423	38	8	expectations	expectation	NOUN
gujaf-423	38	9	and	and	CCONJ
gujaf-423	38	10	improve	improve	VERB
gujaf-423	38	11	legitimacy	legitimacy	NOUN
gujaf-423	38	12	,	,	PUNCT
gujaf-423	38	13	both	both	PRON
gujaf-423	38	14	of	of	ADP
gujaf-423	38	15	which	which	PRON
gujaf-423	38	16	are	be	AUX
gujaf-423	38	17	essential	essential	ADJ
gujaf-423	38	18	drivers	driver	NOUN
gujaf-423	38	19	of	of	ADP
gujaf-423	38	20	sustainability	sustainability	NOUN
gujaf-423	38	21	disclosure	disclosure	NOUN
gujaf-423	38	22	in	in	ADP
gujaf-423	38	23	manufacturing	manufacturing	NOUN
gujaf-423	38	24	firms	firm	NOUN
gujaf-423	38	25	(	(	PUNCT
gujaf-423	38	26	bear	bear	PROPN
gujaf-423	38	27	,	,	PUNCT
gujaf-423	38	28	rahman	rahman	PROPN
gujaf-423	38	29	,	,	PUNCT
gujaf-423	38	30	&	&	CCONJ
gujaf-423	38	31	post	post	NOUN
gujaf-423	38	32	,	,	PUNCT
gujaf-423	38	33	2010	2010	NUM
gujaf-423	38	34	)	)	PUNCT
gujaf-423	38	35	.	.	PUNCT
gujaf-423	39	1	the	the	DET
gujaf-423	39	2	experience	experience	NOUN
gujaf-423	39	3	and	and	CCONJ
gujaf-423	39	4	composition	composition	NOUN
gujaf-423	39	5	of	of	ADP
gujaf-423	39	6	board	board	NOUN
gujaf-423	39	7	members	member	NOUN
gujaf-423	39	8	play	play	VERB
gujaf-423	39	9	a	a	DET
gujaf-423	39	10	critical	critical	ADJ
gujaf-423	39	11	role	role	NOUN
gujaf-423	39	12	in	in	ADP
gujaf-423	39	13	effective	effective	ADJ
gujaf-423	39	14	corporate	corporate	ADJ
gujaf-423	39	15	governance	governance	NOUN
gujaf-423	39	16	and	and	CCONJ
gujaf-423	39	17	sustainability	sustainability	NOUN
gujaf-423	39	18	disclosure	disclosure	NOUN
gujaf-423	39	19	.	.	PUNCT
gujaf-423	40	1	directors	director	NOUN
gujaf-423	40	2	with	with	ADP
gujaf-423	40	3	advanced	advanced	ADJ
gujaf-423	40	4	degrees	degree	NOUN
gujaf-423	40	5	and	and	CCONJ
gujaf-423	40	6	professional	professional	ADJ
gujaf-423	40	7	qualifications	qualification	NOUN
gujaf-423	40	8	are	be	AUX
gujaf-423	40	9	more	more	ADV
gujaf-423	40	10	likely	likely	ADJ
gujaf-423	40	11	to	to	PART
gujaf-423	40	12	make	make	VERB
gujaf-423	40	13	strong	strong	ADJ
gujaf-423	40	14	environmental	environmental	ADJ
gujaf-423	40	15	commitments	commitment	NOUN
gujaf-423	40	16	and	and	CCONJ
gujaf-423	40	17	successfully	successfully	ADV
gujaf-423	40	18	implement	implement	VERB
gujaf-423	40	19	sustainability	sustainability	NOUN
gujaf-423	40	20	initiatives	initiative	NOUN
gujaf-423	40	21	due	due	ADP
gujaf-423	40	22	to	to	ADP
gujaf-423	40	23	their	their	PRON
gujaf-423	40	24	broader	broad	ADJ
gujaf-423	40	25	perspectives	perspective	NOUN
gujaf-423	40	26	and	and	CCONJ
gujaf-423	40	27	deeper	deep	ADJ
gujaf-423	40	28	understanding	understanding	NOUN
gujaf-423	40	29	of	of	ADP
gujaf-423	40	30	environmental	environmental	ADJ
gujaf-423	40	31	issues	issue	NOUN
gujaf-423	40	32	(	(	PUNCT
gujaf-423	40	33	ceres	ceres	PROPN
gujaf-423	40	34	,	,	PUNCT
gujaf-423	40	35	2019	2019	NUM
gujaf-423	40	36	)	)	PUNCT
gujaf-423	40	37	.	.	PUNCT
gujaf-423	41	1	additionally	additionally	ADV
gujaf-423	41	2	,	,	PUNCT
gujaf-423	41	3	boards	board	NOUN
gujaf-423	41	4	with	with	ADP
gujaf-423	41	5	a	a	DET
gujaf-423	41	6	diverse	diverse	ADJ
gujaf-423	41	7	mix	mix	NOUN
gujaf-423	41	8	of	of	ADP
gujaf-423	41	9	independence	independence	NOUN
gujaf-423	41	10	,	,	PUNCT
gujaf-423	41	11	gender	gender	NOUN
gujaf-423	41	12	,	,	PUNCT
gujaf-423	41	13	expertise	expertise	NOUN
gujaf-423	41	14	,	,	PUNCT
gujaf-423	41	15	and	and	CCONJ
gujaf-423	41	16	nationality	nationality	NOUN
gujaf-423	41	17	are	be	AUX
gujaf-423	41	18	better	well	ADV
gujaf-423	41	19	positioned	position	VERB
gujaf-423	41	20	to	to	PART
gujaf-423	41	21	engage	engage	VERB
gujaf-423	41	22	in	in	ADP
gujaf-423	41	23	meaningful	meaningful	ADJ
gujaf-423	41	24	deliberation	deliberation	NOUN
gujaf-423	41	25	and	and	CCONJ
gujaf-423	41	26	decision	decision	NOUN
gujaf-423	41	27	-	-	PUNCT
gujaf-423	41	28	making	making	NOUN
gujaf-423	41	29	that	that	PRON
gujaf-423	41	30	enhances	enhance	VERB
gujaf-423	41	31	a	a	DET
gujaf-423	41	32	firm	firm	NOUN
gujaf-423	41	33	's	's	PART
gujaf-423	41	34	social	social	ADJ
gujaf-423	41	35	responsibility	responsibility	NOUN
gujaf-423	41	36	approach	approach	NOUN
gujaf-423	41	37	(	(	PUNCT
gujaf-423	41	38	otuya	otuya	PROPN
gujaf-423	41	39	&	&	CCONJ
gujaf-423	41	40	ofeimun	ofeimun	PROPN
gujaf-423	41	41	,	,	PUNCT
gujaf-423	41	42	2017	2017	NUM
gujaf-423	41	43	)	)	PUNCT
gujaf-423	41	44	.	.	PUNCT
gujaf-423	42	1	while	while	SCONJ
gujaf-423	42	2	environmental	environmental	ADJ
gujaf-423	42	3	accountability	accountability	NOUN
gujaf-423	42	4	has	have	AUX
gujaf-423	42	5	attracted	attract	VERB
gujaf-423	42	6	increasing	increase	VERB
gujaf-423	42	7	interest	interest	NOUN
gujaf-423	42	8	from	from	ADP
gujaf-423	42	9	both	both	DET
gujaf-423	42	10	professionals	professional	NOUN
gujaf-423	42	11	and	and	CCONJ
gujaf-423	42	12	academics	academic	NOUN
gujaf-423	42	13	,	,	PUNCT
gujaf-423	42	14	much	much	ADJ
gujaf-423	42	15	of	of	ADP
gujaf-423	42	16	the	the	DET
gujaf-423	42	17	existing	exist	VERB
gujaf-423	42	18	literature	literature	NOUN
gujaf-423	42	19	has	have	AUX
gujaf-423	42	20	focused	focus	VERB
gujaf-423	42	21	on	on	ADP
gujaf-423	42	22	external	external	ADJ
gujaf-423	42	23	monitoring	monitoring	NOUN
gujaf-423	42	24	mechanisms	mechanism	NOUN
gujaf-423	42	25	,	,	PUNCT
gujaf-423	42	26	often	often	ADV
gujaf-423	42	27	overlooking	overlook	VERB
gujaf-423	42	28	how	how	SCONJ
gujaf-423	42	29	board	board	NOUN
gujaf-423	42	30	heterogeneity	heterogeneity	NOUN
gujaf-423	42	31	influences	influence	VERB
gujaf-423	42	32	management	management	NOUN
gujaf-423	42	33	's	's	PART
gujaf-423	42	34	environmental	environmental	ADJ
gujaf-423	42	35	decisions	decision	NOUN
gujaf-423	42	36	.	.	PUNCT
gujaf-423	43	1	several	several	ADJ
gujaf-423	43	2	studies	study	NOUN
gujaf-423	43	3	(	(	PUNCT
gujaf-423	43	4	galbreath	galbreath	NOUN
gujaf-423	43	5	,	,	PUNCT
gujaf-423	43	6	2017	2017	NUM
gujaf-423	43	7	;	;	PUNCT
gujaf-423	43	8	harjoto	harjoto	VERB
gujaf-423	43	9	,	,	PUNCT
gujaf-423	43	10	laksmana	laksmana	PROPN
gujaf-423	43	11	,	,	PUNCT
gujaf-423	43	12	&	&	CCONJ
gujaf-423	43	13	lee	lee	PROPN
gujaf-423	43	14	,	,	PUNCT
gujaf-423	43	15	2015	2015	NUM
gujaf-423	43	16	;	;	PUNCT
gujaf-423	43	17	oh	oh	INTJ
gujaf-423	43	18	,	,	PUNCT
gujaf-423	43	19	chang	chang	PROPN
gujaf-423	43	20	,	,	PUNCT
gujaf-423	43	21	&	&	CCONJ
gujaf-423	43	22	jung	jung	PROPN
gujaf-423	43	23	,	,	PUNCT
gujaf-423	43	24	2019	2019	NUM
gujaf-423	43	25	;	;	PUNCT
gujaf-423	43	26	sanan	sanan	PROPN
gujaf-423	43	27	,	,	PUNCT
gujaf-423	43	28	2018	2018	NUM
gujaf-423	43	29	;	;	PUNCT
gujaf-423	43	30	yaseen	yaseen	PROPN
gujaf-423	43	31	et	et	PROPN
gujaf-423	43	32	al	al	PROPN
gujaf-423	43	33	.	.	PROPN
gujaf-423	43	34	,	,	PUNCT
gujaf-423	43	35	2019	2019	NUM
gujaf-423	43	36	;	;	PUNCT
gujaf-423	43	37	zhuang	zhuang	PROPN
gujaf-423	43	38	,	,	PUNCT
gujaf-423	43	39	chang	chang	PROPN
gujaf-423	43	40	,	,	PUNCT
gujaf-423	43	41	&	&	CCONJ
gujaf-423	43	42	lee	lee	PROPN
gujaf-423	43	43	,	,	PUNCT
gujaf-423	43	44	2018	2018	NUM
gujaf-423	43	45	)	)	PUNCT
gujaf-423	43	46	have	have	AUX
gujaf-423	43	47	examined	examine	VERB
gujaf-423	43	48	board	board	NOUN
gujaf-423	43	49	diversity	diversity	NOUN
gujaf-423	43	50	and	and	CCONJ
gujaf-423	43	51	csr	csr	X
gujaf-423	43	52	in	in	ADP
gujaf-423	43	53	developed	develop	VERB
gujaf-423	43	54	countries	country	NOUN
gujaf-423	43	55	,	,	PUNCT
gujaf-423	43	56	but	but	CCONJ
gujaf-423	43	57	research	research	NOUN
gujaf-423	43	58	remains	remain	VERB
gujaf-423	43	59	limited	limited	ADJ
gujaf-423	43	60	in	in	ADP
gujaf-423	43	61	emerging	emerge	VERB
gujaf-423	43	62	markets	market	NOUN
gujaf-423	43	63	.	.	PUNCT
gujaf-423	44	1	importantly	importantly	ADV
gujaf-423	44	2	,	,	PUNCT
gujaf-423	44	3	the	the	DET
gujaf-423	44	4	effect	effect	NOUN
gujaf-423	44	5	of	of	ADP
gujaf-423	44	6	board	board	NOUN
gujaf-423	44	7	diversity	diversity	NOUN
gujaf-423	44	8	on	on	ADP
gujaf-423	44	9	sustainability	sustainability	NOUN
gujaf-423	44	10	disclosure	disclosure	NOUN
gujaf-423	44	11	may	may	AUX
gujaf-423	44	12	be	be	AUX
gujaf-423	44	13	moderated	moderate	VERB
gujaf-423	44	14	by	by	ADP
gujaf-423	44	15	firm	firm	ADJ
gujaf-423	44	16	size	size	NOUN
gujaf-423	44	17	.	.	PUNCT
gujaf-423	45	1	larger	large	ADJ
gujaf-423	45	2	firms	firm	NOUN
gujaf-423	45	3	typically	typically	ADV
gujaf-423	45	4	have	have	VERB
gujaf-423	45	5	more	more	ADJ
gujaf-423	45	6	resources	resource	NOUN
gujaf-423	45	7	,	,	PUNCT
gujaf-423	45	8	technical	technical	ADJ
gujaf-423	45	9	expertise	expertise	NOUN
gujaf-423	45	10	,	,	PUNCT
gujaf-423	45	11	and	and	CCONJ
gujaf-423	45	12	external	external	ADJ
gujaf-423	45	13	scrutiny	scrutiny	NOUN
gujaf-423	45	14	,	,	PUNCT
gujaf-423	45	15	which	which	PRON
gujaf-423	45	16	can	can	AUX
gujaf-423	45	17	strengthen	strengthen	VERB
gujaf-423	45	18	the	the	DET
gujaf-423	45	19	influence	influence	NOUN
gujaf-423	45	20	of	of	ADP
gujaf-423	45	21	diverse	diverse	ADJ
gujaf-423	45	22	boards	board	NOUN
gujaf-423	45	23	on	on	ADP
gujaf-423	45	24	sustainability	sustainability	NOUN
gujaf-423	45	25	disclosure	disclosure	NOUN
gujaf-423	45	26	(	(	PUNCT
gujaf-423	45	27	khan	khan	PROPN
gujaf-423	45	28	,	,	PUNCT
gujaf-423	45	29	muttakin	muttakin	PROPN
gujaf-423	45	30	,	,	PUNCT
gujaf-423	45	31	&	&	CCONJ
gujaf-423	45	32	siddiqui	siddiqui	PROPN
gujaf-423	45	33	,	,	PUNCT
gujaf-423	45	34	2013	2013	NUM
gujaf-423	45	35	)	)	PUNCT
gujaf-423	45	36	.	.	PUNCT
gujaf-423	46	1	in	in	ADP
gujaf-423	46	2	contrast	contrast	NOUN
gujaf-423	46	3	,	,	PUNCT
gujaf-423	46	4	smaller	small	ADJ
gujaf-423	46	5	firms	firm	NOUN
gujaf-423	46	6	often	often	ADV
gujaf-423	46	7	face	face	VERB
gujaf-423	46	8	resource	resource	NOUN
gujaf-423	46	9	constraints	constraint	NOUN
gujaf-423	46	10	that	that	PRON
gujaf-423	46	11	limit	limit	VERB
gujaf-423	46	12	the	the	DET
gujaf-423	46	13	impact	impact	NOUN
gujaf-423	46	14	of	of	ADP
gujaf-423	46	15	board	board	NOUN
gujaf-423	46	16	diversity	diversity	NOUN
gujaf-423	46	17	on	on	ADP
gujaf-423	46	18	disclosure	disclosure	NOUN
gujaf-423	46	19	practices	practice	NOUN
gujaf-423	46	20	.	.	PUNCT
gujaf-423	47	1	the	the	DET
gujaf-423	47	2	moderating	moderate	VERB
gujaf-423	47	3	influence	influence	NOUN
gujaf-423	47	4	of	of	ADP
gujaf-423	47	5	firm	firm	ADJ
gujaf-423	47	6	size	size	NOUN
gujaf-423	47	7	on	on	ADP
gujaf-423	47	8	the	the	DET
gujaf-423	47	9	relationship	relationship	NOUN
gujaf-423	47	10	between	between	ADP
gujaf-423	47	11	board	board	NOUN
gujaf-423	47	12	diversity	diversity	NOUN
gujaf-423	47	13	and	and	CCONJ
gujaf-423	47	14	sustainability	sustainability	NOUN
gujaf-423	47	15	disclosure	disclosure	NOUN
gujaf-423	47	16	can	can	AUX
gujaf-423	47	17	be	be	AUX
gujaf-423	47	18	effectively	effectively	ADV
gujaf-423	47	19	explained	explain	VERB
gujaf-423	47	20	through	through	ADP
gujaf-423	47	21	legitimacy	legitimacy	NOUN
gujaf-423	47	22	theory	theory	NOUN
gujaf-423	47	23	and	and	CCONJ
gujaf-423	47	24	resource	resource	NOUN
gujaf-423	47	25	dependence	dependence	NOUN
gujaf-423	47	26	theory	theory	NOUN
gujaf-423	47	27	.	.	PUNCT
gujaf-423	48	1	legitimacy	legitimacy	NOUN
gujaf-423	48	2	theory	theory	NOUN
gujaf-423	48	3	posits	posit	NOUN
gujaf-423	48	4	that	that	SCONJ
gujaf-423	48	5	larger	large	ADJ
gujaf-423	48	6	firms	firm	NOUN
gujaf-423	48	7	,	,	PUNCT
gujaf-423	48	8	due	due	ADP
gujaf-423	48	9	to	to	ADP
gujaf-423	48	10	their	their	PRON
gujaf-423	48	11	heightened	heightened	ADJ
gujaf-423	48	12	public	public	ADJ
gujaf-423	48	13	visibility	visibility	NOUN
gujaf-423	48	14	and	and	CCONJ
gujaf-423	48	15	broader	broad	ADJ
gujaf-423	48	16	stakeholder	stakeholder	NOUN
gujaf-423	48	17	base	base	NOUN
gujaf-423	48	18	,	,	PUNCT
gujaf-423	48	19	experience	experience	VERB
gujaf-423	48	20	greater	great	ADJ
gujaf-423	48	21	pressure	pressure	NOUN
gujaf-423	48	22	to	to	PART
gujaf-423	48	23	demonstrate	demonstrate	VERB
gujaf-423	48	24	socially	socially	ADV
gujaf-423	48	25	responsible	responsible	ADJ
gujaf-423	48	26	behavior	behavior	NOUN
gujaf-423	48	27	,	,	PUNCT
gujaf-423	48	28	making	make	VERB
gujaf-423	48	29	comprehensive	comprehensive	ADJ
gujaf-423	48	30	sustainability	sustainability	NOUN
gujaf-423	48	31	disclosure	disclosure	NOUN
gujaf-423	48	32	a	a	DET
gujaf-423	48	33	critical	critical	ADJ
gujaf-423	48	34	strategy	strategy	NOUN
gujaf-423	48	35	for	for	ADP
gujaf-423	48	36	maintaining	maintain	VERB
gujaf-423	48	37	legitimacy	legitimacy	NOUN
gujaf-423	48	38	(	(	PUNCT
gujaf-423	48	39	cormier	cormier	NOUN
gujaf-423	48	40	&	&	CCONJ
gujaf-423	48	41	magnan	magnan	PROPN
gujaf-423	48	42	,	,	PUNCT
gujaf-423	48	43	2007	2007	NUM
gujaf-423	48	44	)	)	PUNCT
gujaf-423	48	45	.	.	PUNCT
gujaf-423	49	1	complementarily	complementarily	ADV
gujaf-423	49	2	,	,	PUNCT
gujaf-423	49	3	resource	resource	NOUN
gujaf-423	49	4	dependence	dependence	NOUN
gujaf-423	49	5	theory	theory	NOUN
gujaf-423	49	6	argues	argue	VERB
gujaf-423	49	7	that	that	SCONJ
gujaf-423	49	8	larger	large	ADJ
gujaf-423	49	9	firms	firm	NOUN
gujaf-423	49	10	,	,	PUNCT
gujaf-423	49	11	particularly	particularly	ADV
gujaf-423	49	12	those	those	PRON
gujaf-423	49	13	with	with	ADP
gujaf-423	49	14	diverse	diverse	ADJ
gujaf-423	49	15	boards	board	NOUN
gujaf-423	49	16	,	,	PUNCT
gujaf-423	49	17	are	be	AUX
gujaf-423	49	18	better	well	ADV
gujaf-423	49	19	equipped	equip	VERB
gujaf-423	49	20	to	to	PART
gujaf-423	49	21	secure	secure	VERB
gujaf-423	49	22	vital	vital	ADJ
gujaf-423	49	23	external	external	ADJ
gujaf-423	49	24	resources	resource	NOUN
gujaf-423	49	25	,	,	PUNCT
gujaf-423	49	26	build	build	VERB
gujaf-423	49	27	strategic	strategic	ADJ
gujaf-423	49	28	alliances	alliance	NOUN
gujaf-423	49	29	,	,	PUNCT
gujaf-423	49	30	and	and	CCONJ
gujaf-423	49	31	effectively	effectively	ADV
gujaf-423	49	32	respond	respond	VERB
gujaf-423	49	33	to	to	ADP
gujaf-423	49	34	complex	complex	ADJ
gujaf-423	49	35	stakeholder	stakeholder	NOUN
gujaf-423	49	36	demands	demand	NOUN
gujaf-423	49	37	,	,	PUNCT
gujaf-423	49	38	thereby	thereby	ADV
gujaf-423	49	39	improving	improve	VERB
gujaf-423	49	40	their	their	PRON
gujaf-423	49	41	sustainability	sustainability	NOUN
gujaf-423	49	42	reporting	reporting	NOUN
gujaf-423	49	43	practices	practice	NOUN
gujaf-423	49	44	(	(	PUNCT
gujaf-423	49	45	hillman	hillman	PROPN
gujaf-423	49	46	,	,	PUNCT
gujaf-423	49	47	cannella	cannella	PROPN
gujaf-423	49	48	,	,	PUNCT
gujaf-423	49	49	&	&	CCONJ
gujaf-423	49	50	paetzold	paetzold	ADJ
gujaf-423	49	51	,	,	PUNCT
gujaf-423	49	52	2000	2000	NUM
gujaf-423	49	53	)	)	PUNCT
gujaf-423	49	54	.	.	PUNCT
gujaf-423	50	1	consequently	consequently	ADV
gujaf-423	50	2	,	,	PUNCT
gujaf-423	50	3	it	it	PRON
gujaf-423	50	4	is	be	AUX
gujaf-423	50	5	expected	expect	VERB
gujaf-423	50	6	that	that	SCONJ
gujaf-423	50	7	the	the	DET
gujaf-423	50	8	positive	positive	ADJ
gujaf-423	50	9	impact	impact	NOUN
gujaf-423	50	10	of	of	ADP
gujaf-423	50	11	board	board	NOUN
gujaf-423	50	12	diversity	diversity	NOUN
gujaf-423	50	13	on	on	ADP
gujaf-423	50	14	sustainability	sustainability	NOUN
gujaf-423	50	15	disclosure	disclosure	NOUN
gujaf-423	50	16	will	will	AUX
gujaf-423	50	17	be	be	AUX
gujaf-423	50	18	more	more	ADV
gujaf-423	50	19	pronounced	pronounce	VERB
gujaf-423	50	20	in	in	ADP
gujaf-423	50	21	larger	large	ADJ
gujaf-423	50	22	manufacturing	manufacturing	NOUN
gujaf-423	50	23	firms	firm	NOUN
gujaf-423	50	24	,	,	PUNCT
gujaf-423	50	25	given	give	VERB
gujaf-423	50	26	their	their	PRON
gujaf-423	50	27	enhanced	enhance	VERB
gujaf-423	50	28	resource	resource	NOUN
gujaf-423	50	29	capabilities	capability	NOUN
gujaf-423	50	30	,	,	PUNCT
gujaf-423	50	31	greater	great	ADJ
gujaf-423	50	32	external	external	ADJ
gujaf-423	50	33	scrutiny	scrutiny	NOUN
gujaf-423	50	34	,	,	PUNCT
gujaf-423	50	35	and	and	CCONJ
gujaf-423	50	36	stronger	strong	ADJ
gujaf-423	50	37	motivation	motivation	NOUN
gujaf-423	50	38	to	to	PART
gujaf-423	50	39	uphold	uphold	VERB
gujaf-423	50	40	a	a	DET
gujaf-423	50	41	responsible	responsible	ADJ
gujaf-423	50	42	corporate	corporate	ADJ
gujaf-423	50	43	image	image	NOUN
gujaf-423	50	44	.	.	PUNCT
gujaf-423	51	1	gusau	gusau	ADJ
gujaf-423	51	2	journal	journal	PROPN
gujaf-423	51	3	of	of	ADP
gujaf-423	51	4	accounting	accounting	NOUN
gujaf-423	51	5	and	and	CCONJ
gujaf-423	51	6	finance	finance	NOUN
gujaf-423	51	7	,	,	PUNCT
gujaf-423	51	8	vol.6	vol.6	PROPN
gujaf-423	51	9	,	,	PUNCT
gujaf-423	51	10	issue	issue	NOUN
gujaf-423	51	11	2	2	NUM
gujaf-423	51	12	,	,	PUNCT
gujaf-423	51	13	april	april	PROPN
gujaf-423	51	14	,	,	PUNCT
gujaf-423	51	15	2025	2025	NUM
gujaf-423	51	16	169	169	NUM
gujaf-423	51	17	despite	despite	SCONJ
gujaf-423	51	18	increasing	increase	VERB
gujaf-423	51	19	global	global	ADJ
gujaf-423	51	20	emphasis	emphasis	NOUN
gujaf-423	51	21	on	on	ADP
gujaf-423	51	22	sustainability	sustainability	NOUN
gujaf-423	51	23	and	and	CCONJ
gujaf-423	51	24	the	the	DET
gujaf-423	51	25	recognized	recognize	VERB
gujaf-423	51	26	role	role	NOUN
gujaf-423	51	27	of	of	ADP
gujaf-423	51	28	board	board	NOUN
gujaf-423	51	29	diversity	diversity	NOUN
gujaf-423	51	30	in	in	ADP
gujaf-423	51	31	enhancing	enhance	VERB
gujaf-423	51	32	corporate	corporate	ADJ
gujaf-423	51	33	transparency	transparency	NOUN
gujaf-423	51	34	,	,	PUNCT
gujaf-423	51	35	significant	significant	ADJ
gujaf-423	51	36	gaps	gap	NOUN
gujaf-423	51	37	remain	remain	VERB
gujaf-423	51	38	in	in	ADP
gujaf-423	51	39	understanding	understanding	NOUN
gujaf-423	51	40	how	how	SCONJ
gujaf-423	51	41	this	this	DET
gujaf-423	51	42	relationship	relationship	NOUN
gujaf-423	51	43	functions	function	NOUN
gujaf-423	51	44	within	within	ADP
gujaf-423	51	45	the	the	DET
gujaf-423	51	46	context	context	NOUN
gujaf-423	51	47	of	of	ADP
gujaf-423	51	48	developing	develop	VERB
gujaf-423	51	49	economies	economy	NOUN
gujaf-423	51	50	like	like	ADP
gujaf-423	51	51	nigeria	nigeria	PRON
gujaf-423	51	52	.	.	PUNCT
gujaf-423	52	1	most	most	ADJ
gujaf-423	52	2	existing	exist	VERB
gujaf-423	52	3	studies	study	NOUN
gujaf-423	52	4	have	have	AUX
gujaf-423	52	5	focused	focus	VERB
gujaf-423	52	6	on	on	ADP
gujaf-423	52	7	developed	develop	VERB
gujaf-423	52	8	countries	country	NOUN
gujaf-423	52	9	,	,	PUNCT
gujaf-423	52	10	often	often	ADV
gujaf-423	52	11	overlooking	overlook	VERB
gujaf-423	52	12	the	the	DET
gujaf-423	52	13	unique	unique	ADJ
gujaf-423	52	14	environmental	environmental	ADJ
gujaf-423	52	15	,	,	PUNCT
gujaf-423	52	16	regulatory	regulatory	ADJ
gujaf-423	52	17	,	,	PUNCT
gujaf-423	52	18	and	and	CCONJ
gujaf-423	52	19	socio	socio	NOUN
gujaf-423	52	20	-	-	PUNCT
gujaf-423	52	21	economic	economic	ADJ
gujaf-423	52	22	challenges	challenge	NOUN
gujaf-423	52	23	faced	face	VERB
gujaf-423	52	24	by	by	ADP
gujaf-423	52	25	emerging	emerge	VERB
gujaf-423	52	26	markets	market	NOUN
gujaf-423	52	27	.	.	PUNCT
gujaf-423	53	1	additionally	additionally	ADV
gujaf-423	53	2	,	,	PUNCT
gujaf-423	53	3	prior	prior	ADJ
gujaf-423	53	4	research	research	NOUN
gujaf-423	53	5	has	have	AUX
gujaf-423	53	6	paid	pay	VERB
gujaf-423	53	7	limited	limited	ADJ
gujaf-423	53	8	attention	attention	NOUN
gujaf-423	53	9	to	to	ADP
gujaf-423	53	10	how	how	SCONJ
gujaf-423	53	11	firm	firm	ADJ
gujaf-423	53	12	-	-	PUNCT
gujaf-423	53	13	level	level	NOUN
gujaf-423	53	14	characteristics	characteristic	NOUN
gujaf-423	53	15	,	,	PUNCT
gujaf-423	53	16	particularly	particularly	ADV
gujaf-423	53	17	firm	firm	ADJ
gujaf-423	53	18	size	size	NOUN
gujaf-423	53	19	,	,	PUNCT
gujaf-423	53	20	may	may	AUX
gujaf-423	53	21	moderate	moderate	VERB
gujaf-423	53	22	the	the	DET
gujaf-423	53	23	effect	effect	NOUN
gujaf-423	53	24	of	of	ADP
gujaf-423	53	25	board	board	NOUN
gujaf-423	53	26	diversity	diversity	NOUN
gujaf-423	53	27	on	on	ADP
gujaf-423	53	28	sustainability	sustainability	NOUN
gujaf-423	53	29	disclosure	disclosure	NOUN
gujaf-423	53	30	.	.	PUNCT
gujaf-423	54	1	this	this	DET
gujaf-423	54	2	study	study	NOUN
gujaf-423	54	3	addresses	address	VERB
gujaf-423	54	4	these	these	DET
gujaf-423	54	5	gaps	gap	NOUN
gujaf-423	54	6	by	by	ADP
gujaf-423	54	7	exploring	explore	VERB
gujaf-423	54	8	the	the	DET
gujaf-423	54	9	moderating	moderate	VERB
gujaf-423	54	10	role	role	NOUN
gujaf-423	54	11	of	of	ADP
gujaf-423	54	12	firm	firm	ADJ
gujaf-423	54	13	size	size	NOUN
gujaf-423	54	14	in	in	ADP
gujaf-423	54	15	the	the	DET
gujaf-423	54	16	board	board	NOUN
gujaf-423	54	17	diversity	diversity	NOUN
gujaf-423	54	18	–	–	PUNCT
gujaf-423	54	19	sustainability	sustainability	NOUN
gujaf-423	54	20	disclosure	disclosure	NOUN
gujaf-423	54	21	nexus	nexus	NOUN
gujaf-423	54	22	within	within	ADP
gujaf-423	54	23	nigerian	nigerian	ADJ
gujaf-423	54	24	manufacturing	manufacturing	NOUN
gujaf-423	54	25	firms	firm	NOUN
gujaf-423	54	26	.	.	PUNCT
gujaf-423	55	1	by	by	ADP
gujaf-423	55	2	integrating	integrate	VERB
gujaf-423	55	3	legitimacy	legitimacy	NOUN
gujaf-423	55	4	theory	theory	NOUN
gujaf-423	55	5	and	and	CCONJ
gujaf-423	55	6	resource	resource	NOUN
gujaf-423	55	7	dependence	dependence	NOUN
gujaf-423	55	8	theory	theory	NOUN
gujaf-423	55	9	,	,	PUNCT
gujaf-423	55	10	the	the	DET
gujaf-423	55	11	study	study	NOUN
gujaf-423	55	12	provides	provide	VERB
gujaf-423	55	13	novel	novel	ADJ
gujaf-423	55	14	insights	insight	NOUN
gujaf-423	55	15	into	into	ADP
gujaf-423	55	16	how	how	SCONJ
gujaf-423	55	17	organizational	organizational	ADJ
gujaf-423	55	18	context	context	NOUN
gujaf-423	55	19	shapes	shape	VERB
gujaf-423	55	20	the	the	DET
gujaf-423	55	21	effectiveness	effectiveness	NOUN
gujaf-423	55	22	of	of	ADP
gujaf-423	55	23	governance	governance	NOUN
gujaf-423	55	24	structures	structure	NOUN
gujaf-423	55	25	in	in	ADP
gujaf-423	55	26	promoting	promote	VERB
gujaf-423	55	27	sustainability	sustainability	NOUN
gujaf-423	55	28	.	.	PUNCT
gujaf-423	56	1	the	the	DET
gujaf-423	56	2	findings	finding	NOUN
gujaf-423	56	3	are	be	AUX
gujaf-423	56	4	expected	expect	VERB
gujaf-423	56	5	to	to	PART
gujaf-423	56	6	contribute	contribute	VERB
gujaf-423	56	7	to	to	ADP
gujaf-423	56	8	the	the	DET
gujaf-423	56	9	literature	literature	NOUN
gujaf-423	56	10	by	by	ADP
gujaf-423	56	11	offering	offer	VERB
gujaf-423	56	12	empirical	empirical	ADJ
gujaf-423	56	13	evidence	evidence	NOUN
gujaf-423	56	14	from	from	ADP
gujaf-423	56	15	an	an	DET
gujaf-423	56	16	under	under	ADV
gujaf-423	56	17	-	-	PUNCT
gujaf-423	56	18	researched	research	VERB
gujaf-423	56	19	setting	setting	NOUN
gujaf-423	56	20	and	and	CCONJ
gujaf-423	56	21	guiding	guide	VERB
gujaf-423	56	22	policymakers	policymaker	NOUN
gujaf-423	56	23	and	and	CCONJ
gujaf-423	56	24	corporate	corporate	ADJ
gujaf-423	56	25	leaders	leader	NOUN
gujaf-423	56	26	in	in	ADP
gujaf-423	56	27	designing	design	VERB
gujaf-423	56	28	inclusive	inclusive	ADJ
gujaf-423	56	29	governance	governance	NOUN
gujaf-423	56	30	frameworks	framework	NOUN
gujaf-423	56	31	that	that	PRON
gujaf-423	56	32	foster	foster	VERB
gujaf-423	56	33	transparency	transparency	NOUN
gujaf-423	56	34	and	and	CCONJ
gujaf-423	56	35	accountability	accountability	NOUN
gujaf-423	56	36	in	in	ADP
gujaf-423	56	37	high	high	ADJ
gujaf-423	56	38	-	-	PUNCT
gujaf-423	56	39	impact	impact	NOUN
gujaf-423	56	40	industries	industry	NOUN
gujaf-423	56	41	.	.	PUNCT
gujaf-423	57	1	2.0	2.0	NUM
gujaf-423	57	2	literature	literature	PROPN
gujaf-423	57	3	review	review	PROPN
gujaf-423	57	4	board	board	NOUN
gujaf-423	57	5	heterogeneity	heterogeneity	NOUN
gujaf-423	57	6	has	have	AUX
gujaf-423	57	7	increasingly	increasingly	ADV
gujaf-423	57	8	become	become	VERB
gujaf-423	57	9	a	a	DET
gujaf-423	57	10	central	central	ADJ
gujaf-423	57	11	focus	focus	NOUN
gujaf-423	57	12	in	in	ADP
gujaf-423	57	13	corporate	corporate	ADJ
gujaf-423	57	14	governance	governance	NOUN
gujaf-423	57	15	literature	literature	NOUN
gujaf-423	57	16	due	due	ADP
gujaf-423	57	17	to	to	ADP
gujaf-423	57	18	its	its	PRON
gujaf-423	57	19	potential	potential	ADJ
gujaf-423	57	20	influence	influence	NOUN
gujaf-423	57	21	on	on	ADP
gujaf-423	57	22	environmental	environmental	ADJ
gujaf-423	57	23	performance	performance	NOUN
gujaf-423	57	24	.	.	PUNCT
gujaf-423	58	1	according	accord	VERB
gujaf-423	58	2	to	to	ADP
gujaf-423	58	3	stakeholder	stakeholder	PROPN
gujaf-423	58	4	theory	theory	NOUN
gujaf-423	58	5	,	,	PUNCT
gujaf-423	58	6	diverse	diverse	ADJ
gujaf-423	58	7	boards	board	NOUN
gujaf-423	58	8	are	be	AUX
gujaf-423	58	9	more	more	ADV
gujaf-423	58	10	likely	likely	ADJ
gujaf-423	58	11	to	to	PART
gujaf-423	58	12	represent	represent	VERB
gujaf-423	58	13	a	a	DET
gujaf-423	58	14	broad	broad	ADJ
gujaf-423	58	15	range	range	NOUN
gujaf-423	58	16	of	of	ADP
gujaf-423	58	17	stakeholder	stakeholder	NOUN
gujaf-423	58	18	interests	interest	NOUN
gujaf-423	58	19	,	,	PUNCT
gujaf-423	58	20	leading	lead	VERB
gujaf-423	58	21	to	to	ADP
gujaf-423	58	22	improved	improved	ADJ
gujaf-423	58	23	oversight	oversight	NOUN
gujaf-423	58	24	and	and	CCONJ
gujaf-423	58	25	commitment	commitment	NOUN
gujaf-423	58	26	to	to	ADP
gujaf-423	58	27	environmental	environmental	ADJ
gujaf-423	58	28	and	and	CCONJ
gujaf-423	58	29	social	social	ADJ
gujaf-423	58	30	responsibilities	responsibility	NOUN
gujaf-423	58	31	.	.	PUNCT
gujaf-423	59	1	for	for	ADP
gujaf-423	59	2	instance	instance	NOUN
gujaf-423	59	3	,	,	PUNCT
gujaf-423	59	4	independent	independent	ADJ
gujaf-423	59	5	directors	director	NOUN
gujaf-423	59	6	,	,	PUNCT
gujaf-423	59	7	due	due	ADP
gujaf-423	59	8	to	to	ADP
gujaf-423	59	9	their	their	PRON
gujaf-423	59	10	professional	professional	ADJ
gujaf-423	59	11	image	image	NOUN
gujaf-423	59	12	and	and	CCONJ
gujaf-423	59	13	ethical	ethical	ADJ
gujaf-423	59	14	standards	standard	NOUN
gujaf-423	59	15	,	,	PUNCT
gujaf-423	59	16	tend	tend	VERB
gujaf-423	59	17	to	to	PART
gujaf-423	59	18	be	be	AUX
gujaf-423	59	19	more	more	ADV
gujaf-423	59	20	attuned	attuned	ADJ
gujaf-423	59	21	to	to	ADP
gujaf-423	59	22	societal	societal	ADJ
gujaf-423	59	23	and	and	CCONJ
gujaf-423	59	24	environmental	environmental	ADJ
gujaf-423	59	25	concerns	concern	NOUN
gujaf-423	59	26	(	(	PUNCT
gujaf-423	59	27	webb	webb	PROPN
gujaf-423	59	28	,	,	PUNCT
gujaf-423	59	29	2004	2004	NUM
gujaf-423	59	30	)	)	PUNCT
gujaf-423	59	31	.	.	PUNCT
gujaf-423	60	1	their	their	PRON
gujaf-423	60	2	separation	separation	NOUN
gujaf-423	60	3	from	from	ADP
gujaf-423	60	4	day	day	NOUN
gujaf-423	60	5	-	-	PUNCT
gujaf-423	60	6	today	today	NOUN
gujaf-423	60	7	operations	operation	NOUN
gujaf-423	60	8	also	also	ADV
gujaf-423	60	9	allows	allow	VERB
gujaf-423	60	10	for	for	ADP
gujaf-423	60	11	objective	objective	ADJ
gujaf-423	60	12	oversight	oversight	NOUN
gujaf-423	60	13	,	,	PUNCT
gujaf-423	60	14	which	which	PRON
gujaf-423	60	15	is	be	AUX
gujaf-423	60	16	crucial	crucial	ADJ
gujaf-423	60	17	for	for	ADP
gujaf-423	60	18	enhancing	enhance	VERB
gujaf-423	60	19	accountability	accountability	NOUN
gujaf-423	60	20	in	in	ADP
gujaf-423	60	21	corporate	corporate	ADJ
gujaf-423	60	22	environmental	environmental	ADJ
gujaf-423	60	23	practices	practice	NOUN
gujaf-423	60	24	.	.	PUNCT
gujaf-423	61	1	similarly	similarly	ADV
gujaf-423	61	2	,	,	PUNCT
gujaf-423	61	3	board	board	NOUN
gujaf-423	61	4	diversity	diversity	NOUN
gujaf-423	61	5	in	in	ADP
gujaf-423	61	6	terms	term	NOUN
gujaf-423	61	7	of	of	ADP
gujaf-423	61	8	nationality	nationality	NOUN
gujaf-423	61	9	brings	bring	VERB
gujaf-423	61	10	in	in	ADP
gujaf-423	61	11	varied	varied	ADJ
gujaf-423	61	12	cultural	cultural	ADJ
gujaf-423	61	13	perspectives	perspective	NOUN
gujaf-423	61	14	,	,	PUNCT
gujaf-423	61	15	often	often	ADV
gujaf-423	61	16	resulting	result	VERB
gujaf-423	61	17	in	in	ADP
gujaf-423	61	18	heightened	heightened	ADJ
gujaf-423	61	19	environmental	environmental	ADJ
gujaf-423	61	20	awareness	awareness	NOUN
gujaf-423	61	21	and	and	CCONJ
gujaf-423	61	22	engagement	engagement	NOUN
gujaf-423	61	23	.	.	PUNCT
gujaf-423	62	1	godos	godo	NOUN
gujaf-423	62	2	-	-	PUNCT
gujaf-423	62	3	díez	díez	NOUN
gujaf-423	62	4	et	et	PROPN
gujaf-423	62	5	al	al	PROPN
gujaf-423	62	6	.	.	PROPN
gujaf-423	63	1	(	(	PUNCT
gujaf-423	63	2	2018	2018	NUM
gujaf-423	63	3	)	)	PUNCT
gujaf-423	63	4	affirm	affirm	NOUN
gujaf-423	63	5	that	that	SCONJ
gujaf-423	63	6	dimensions	dimension	NOUN
gujaf-423	63	7	such	such	ADJ
gujaf-423	63	8	as	as	ADP
gujaf-423	63	9	board	board	NOUN
gujaf-423	63	10	independence	independence	NOUN
gujaf-423	63	11	,	,	PUNCT
gujaf-423	63	12	gender	gender	NOUN
gujaf-423	63	13	diversity	diversity	NOUN
gujaf-423	63	14	,	,	PUNCT
gujaf-423	63	15	professionalism	professionalism	NOUN
gujaf-423	63	16	,	,	PUNCT
gujaf-423	63	17	and	and	CCONJ
gujaf-423	63	18	nationality	nationality	NOUN
gujaf-423	63	19	are	be	AUX
gujaf-423	63	20	pivotal	pivotal	ADJ
gujaf-423	63	21	in	in	ADP
gujaf-423	63	22	shaping	shape	VERB
gujaf-423	63	23	how	how	SCONJ
gujaf-423	63	24	boards	board	NOUN
gujaf-423	63	25	execute	execute	VERB
gujaf-423	63	26	their	their	PRON
gujaf-423	63	27	governance	governance	NOUN
gujaf-423	63	28	responsibilities	responsibility	NOUN
gujaf-423	63	29	.	.	PUNCT
gujaf-423	64	1	therefore	therefore	ADV
gujaf-423	64	2	,	,	PUNCT
gujaf-423	64	3	this	this	DET
gujaf-423	64	4	study	study	NOUN
gujaf-423	64	5	applies	apply	VERB
gujaf-423	64	6	stakeholder	stakeholder	NOUN
gujaf-423	64	7	theory	theory	NOUN
gujaf-423	64	8	to	to	PART
gujaf-423	64	9	understand	understand	VERB
gujaf-423	64	10	how	how	SCONJ
gujaf-423	64	11	these	these	DET
gujaf-423	64	12	heterogeneity	heterogeneity	NOUN
gujaf-423	64	13	elements	element	NOUN
gujaf-423	64	14	impact	impact	VERB
gujaf-423	64	15	organizational	organizational	ADJ
gujaf-423	64	16	environmental	environmental	ADJ
gujaf-423	64	17	practices	practice	NOUN
gujaf-423	64	18	,	,	PUNCT
gujaf-423	64	19	proposing	propose	VERB
gujaf-423	64	20	that	that	SCONJ
gujaf-423	64	21	greater	great	ADJ
gujaf-423	64	22	board	board	NOUN
gujaf-423	64	23	diversity	diversity	NOUN
gujaf-423	64	24	should	should	AUX
gujaf-423	64	25	lead	lead	VERB
gujaf-423	64	26	to	to	ADP
gujaf-423	64	27	improved	improve	VERB
gujaf-423	64	28	environmental	environmental	ADJ
gujaf-423	64	29	performance	performance	NOUN
gujaf-423	64	30	.	.	PUNCT
gujaf-423	65	1	several	several	ADJ
gujaf-423	65	2	studies	study	NOUN
gujaf-423	65	3	have	have	AUX
gujaf-423	65	4	examined	examine	VERB
gujaf-423	65	5	the	the	DET
gujaf-423	65	6	relationship	relationship	NOUN
gujaf-423	65	7	between	between	ADP
gujaf-423	65	8	board	board	NOUN
gujaf-423	65	9	independence	independence	NOUN
gujaf-423	65	10	and	and	CCONJ
gujaf-423	65	11	environmental	environmental	ADJ
gujaf-423	65	12	performance	performance	NOUN
gujaf-423	65	13	,	,	PUNCT
gujaf-423	65	14	yielding	yield	VERB
gujaf-423	65	15	mixed	mixed	ADJ
gujaf-423	65	16	findings	finding	NOUN
gujaf-423	65	17	.	.	PUNCT
gujaf-423	66	1	alodia	alodium	NOUN
gujaf-423	66	2	and	and	CCONJ
gujaf-423	66	3	atmadja	atmadja	PROPN
gujaf-423	66	4	(	(	PUNCT
gujaf-423	66	5	2016	2016	NUM
gujaf-423	66	6	)	)	PUNCT
gujaf-423	66	7	found	find	VERB
gujaf-423	66	8	no	no	DET
gujaf-423	66	9	significant	significant	ADJ
gujaf-423	66	10	impact	impact	NOUN
gujaf-423	66	11	of	of	ADP
gujaf-423	66	12	board	board	NOUN
gujaf-423	66	13	independence	independence	NOUN
gujaf-423	66	14	on	on	ADP
gujaf-423	66	15	environmental	environmental	ADJ
gujaf-423	66	16	performance	performance	NOUN
gujaf-423	66	17	among	among	ADP
gujaf-423	66	18	indonesian	indonesian	ADJ
gujaf-423	66	19	mining	mining	NOUN
gujaf-423	66	20	companies	company	NOUN
gujaf-423	66	21	,	,	PUNCT
gujaf-423	66	22	whereas	whereas	ADV
gujaf-423	66	23	harjoto	harjoto	VERB
gujaf-423	66	24	et	et	PROPN
gujaf-423	66	25	al	al	PROPN
gujaf-423	66	26	.	.	PROPN
gujaf-423	67	1	(	(	PUNCT
gujaf-423	67	2	2015	2015	NUM
gujaf-423	67	3	)	)	PUNCT
gujaf-423	67	4	,	,	PUNCT
gujaf-423	67	5	using	use	VERB
gujaf-423	67	6	stakeholder	stakeholder	NOUN
gujaf-423	67	7	theory	theory	NOUN
gujaf-423	67	8	,	,	PUNCT
gujaf-423	67	9	reported	report	VERB
gujaf-423	67	10	a	a	DET
gujaf-423	67	11	positive	positive	ADJ
gujaf-423	67	12	impact	impact	NOUN
gujaf-423	67	13	of	of	ADP
gujaf-423	67	14	independent	independent	ADJ
gujaf-423	67	15	directors	director	NOUN
gujaf-423	67	16	in	in	ADP
gujaf-423	67	17	reducing	reduce	VERB
gujaf-423	67	18	environmental	environmental	ADJ
gujaf-423	67	19	concerns	concern	NOUN
gujaf-423	67	20	across	across	ADP
gujaf-423	67	21	1,489	1,489	NUM
gujaf-423	67	22	u.s	u.s	PROPN
gujaf-423	67	23	.	.	PROPN
gujaf-423	67	24	firms	firm	NOUN
gujaf-423	67	25	.	.	PUNCT
gujaf-423	68	1	abubakar	abubakar	PROPN
gujaf-423	68	2	(	(	PUNCT
gujaf-423	68	3	2016	2016	NUM
gujaf-423	68	4	)	)	PUNCT
gujaf-423	68	5	reinforced	reinforce	VERB
gujaf-423	68	6	this	this	DET
gujaf-423	68	7	view	view	NOUN
gujaf-423	68	8	by	by	ADP
gujaf-423	68	9	highlighting	highlight	VERB
gujaf-423	68	10	the	the	DET
gujaf-423	68	11	relevance	relevance	NOUN
gujaf-423	68	12	of	of	ADP
gujaf-423	68	13	board	board	NOUN
gujaf-423	68	14	independence	independence	NOUN
gujaf-423	68	15	in	in	ADP
gujaf-423	68	16	promoting	promote	VERB
gujaf-423	68	17	stakeholder	stakeholder	NOUN
gujaf-423	68	18	engagement	engagement	NOUN
gujaf-423	68	19	in	in	ADP
gujaf-423	68	20	environmental	environmental	ADJ
gujaf-423	68	21	practices	practice	NOUN
gujaf-423	68	22	.	.	PUNCT
gujaf-423	69	1	oh	oh	INTJ
gujaf-423	69	2	et	et	NOUN
gujaf-423	69	3	al	al	PROPN
gujaf-423	69	4	.	.	PROPN
gujaf-423	70	1	(	(	PUNCT
gujaf-423	70	2	2019	2019	NUM
gujaf-423	70	3	)	)	PUNCT
gujaf-423	70	4	further	far	ADV
gujaf-423	70	5	emphasized	emphasize	VERB
gujaf-423	70	6	that	that	SCONJ
gujaf-423	70	7	independent	independent	ADJ
gujaf-423	70	8	directors	director	NOUN
gujaf-423	70	9	positively	positively	ADV
gujaf-423	70	10	influence	influence	VERB
gujaf-423	70	11	environmental	environmental	ADJ
gujaf-423	70	12	performance	performance	NOUN
gujaf-423	70	13	in	in	ADP
gujaf-423	70	14	professionally	professionally	ADV
gujaf-423	70	15	managed	manage	VERB
gujaf-423	70	16	korean	korean	ADJ
gujaf-423	70	17	firms	firm	NOUN
gujaf-423	70	18	.	.	PUNCT
gujaf-423	71	1	however	however	ADV
gujaf-423	71	2	,	,	PUNCT
gujaf-423	71	3	other	other	ADJ
gujaf-423	71	4	studies	study	NOUN
gujaf-423	71	5	have	have	AUX
gujaf-423	71	6	found	find	VERB
gujaf-423	71	7	contrary	contrary	ADJ
gujaf-423	71	8	results	result	NOUN
gujaf-423	71	9	.	.	PUNCT
gujaf-423	72	1	adib	adib	NOUN
gujaf-423	72	2	and	and	CCONJ
gujaf-423	72	3	xianzhi	xianzhi	PROPN
gujaf-423	72	4	(	(	PUNCT
gujaf-423	72	5	2019	2019	NUM
gujaf-423	72	6	)	)	PUNCT
gujaf-423	72	7	,	,	PUNCT
gujaf-423	72	8	in	in	ADP
gujaf-423	72	9	a	a	DET
gujaf-423	72	10	study	study	NOUN
gujaf-423	72	11	of	of	ADP
gujaf-423	72	12	south	south	ADJ
gujaf-423	72	13	african	african	ADJ
gujaf-423	72	14	firms	firm	NOUN
gujaf-423	72	15	,	,	PUNCT
gujaf-423	72	16	and	and	CCONJ
gujaf-423	72	17	awodiran	awodiran	VERB
gujaf-423	72	18	(	(	PUNCT
gujaf-423	72	19	2018	2018	NUM
gujaf-423	72	20	)	)	PUNCT
gujaf-423	72	21	,	,	PUNCT
gujaf-423	72	22	in	in	ADP
gujaf-423	72	23	the	the	DET
gujaf-423	72	24	nigerian	nigerian	ADJ
gujaf-423	72	25	context	context	NOUN
gujaf-423	72	26	,	,	PUNCT
gujaf-423	72	27	both	both	PRON
gujaf-423	72	28	reported	report	VERB
gujaf-423	72	29	negative	negative	ADJ
gujaf-423	72	30	relationships	relationship	NOUN
gujaf-423	72	31	between	between	ADP
gujaf-423	72	32	board	board	NOUN
gujaf-423	72	33	independence	independence	NOUN
gujaf-423	72	34	and	and	CCONJ
gujaf-423	72	35	environmental	environmental	ADJ
gujaf-423	72	36	performance	performance	NOUN
gujaf-423	72	37	.	.	PUNCT
gujaf-423	73	1	similarly	similarly	ADV
gujaf-423	73	2	,	,	PUNCT
gujaf-423	73	3	galbreath	galbreath	X
gujaf-423	73	4	(	(	PUNCT
gujaf-423	73	5	2017	2017	NUM
gujaf-423	73	6	)	)	PUNCT
gujaf-423	73	7	found	find	VERB
gujaf-423	73	8	a	a	DET
gujaf-423	73	9	significant	significant	ADJ
gujaf-423	73	10	negative	negative	ADJ
gujaf-423	73	11	impact	impact	NOUN
gujaf-423	73	12	using	use	VERB
gujaf-423	73	13	data	datum	NOUN
gujaf-423	73	14	from	from	ADP
gujaf-423	73	15	large	large	ADJ
gujaf-423	73	16	australian	australian	ADJ
gujaf-423	73	17	firms	firm	NOUN
gujaf-423	73	18	.	.	PUNCT
gujaf-423	74	1	despite	despite	SCONJ
gujaf-423	74	2	the	the	DET
gujaf-423	74	3	varied	varied	ADJ
gujaf-423	74	4	outcomes	outcome	NOUN
gujaf-423	74	5	,	,	PUNCT
gujaf-423	74	6	stakeholder	stakeholder	NOUN
gujaf-423	74	7	theory	theory	NOUN
gujaf-423	74	8	suggests	suggest	VERB
gujaf-423	74	9	that	that	SCONJ
gujaf-423	74	10	independent	independent	ADJ
gujaf-423	74	11	directorswho	directorswho	NOUN
gujaf-423	74	12	are	be	AUX
gujaf-423	74	13	not	not	PART
gujaf-423	74	14	part	part	NOUN
gujaf-423	74	15	of	of	ADP
gujaf-423	74	16	executive	executive	ADJ
gujaf-423	74	17	managementserve	managementserve	NOUN
gujaf-423	74	18	as	as	ADP
gujaf-423	74	19	guardians	guardian	NOUN
gujaf-423	74	20	of	of	ADP
gujaf-423	74	21	stakeholder	stakeholder	NOUN
gujaf-423	74	22	interests	interest	NOUN
gujaf-423	74	23	,	,	PUNCT
gujaf-423	74	24	gusau	gusau	ADJ
gujaf-423	74	25	journal	journal	NOUN
gujaf-423	74	26	of	of	ADP
gujaf-423	74	27	accounting	accounting	NOUN
gujaf-423	74	28	and	and	CCONJ
gujaf-423	74	29	finance	finance	NOUN
gujaf-423	74	30	,	,	PUNCT
gujaf-423	74	31	vol.6	vol.6	PROPN
gujaf-423	74	32	,	,	PUNCT
gujaf-423	74	33	issue	issue	NOUN
gujaf-423	74	34	2	2	NUM
gujaf-423	74	35	,	,	PUNCT
gujaf-423	74	36	april	april	PROPN
gujaf-423	74	37	,	,	PUNCT
gujaf-423	74	38	2025	2025	NUM
gujaf-423	74	39	170	170	NUM
gujaf-423	74	40	including	include	VERB
gujaf-423	74	41	environmental	environmental	ADJ
gujaf-423	74	42	sustainability	sustainability	NOUN
gujaf-423	74	43	(	(	PUNCT
gujaf-423	74	44	coffey	coffey	PROPN
gujaf-423	74	45	&	&	CCONJ
gujaf-423	74	46	wang	wang	PROPN
gujaf-423	74	47	,	,	PUNCT
gujaf-423	74	48	1998	1998	NUM
gujaf-423	74	49	)	)	PUNCT
gujaf-423	74	50	.	.	PUNCT
gujaf-423	75	1	hence	hence	ADV
gujaf-423	75	2	,	,	PUNCT
gujaf-423	75	3	this	this	DET
gujaf-423	75	4	study	study	NOUN
gujaf-423	75	5	proposes	propose	VERB
gujaf-423	75	6	the	the	DET
gujaf-423	75	7	hypothesis	hypothesis	NOUN
gujaf-423	75	8	:	:	PUNCT
gujaf-423	75	9	h1	h1	NOUN
gujaf-423	75	10	:	:	PUNCT
gujaf-423	75	11	board	board	NOUN
gujaf-423	75	12	independence	independence	NOUN
gujaf-423	75	13	has	have	VERB
gujaf-423	75	14	a	a	DET
gujaf-423	75	15	significant	significant	ADJ
gujaf-423	75	16	positive	positive	ADJ
gujaf-423	75	17	impact	impact	NOUN
gujaf-423	75	18	on	on	ADP
gujaf-423	75	19	environmental	environmental	ADJ
gujaf-423	75	20	performance	performance	NOUN
gujaf-423	75	21	.	.	PUNCT
gujaf-423	76	1	gender	gender	NOUN
gujaf-423	76	2	diversity	diversity	NOUN
gujaf-423	76	3	in	in	ADP
gujaf-423	76	4	boardrooms	boardroom	NOUN
gujaf-423	76	5	also	also	ADV
gujaf-423	76	6	plays	play	VERB
gujaf-423	76	7	a	a	DET
gujaf-423	76	8	critical	critical	ADJ
gujaf-423	76	9	role	role	NOUN
gujaf-423	76	10	in	in	ADP
gujaf-423	76	11	enhancing	enhance	VERB
gujaf-423	76	12	corporate	corporate	ADJ
gujaf-423	76	13	environmental	environmental	ADJ
gujaf-423	76	14	accountability	accountability	NOUN
gujaf-423	76	15	.	.	PUNCT
gujaf-423	77	1	women	woman	NOUN
gujaf-423	77	2	directors	director	NOUN
gujaf-423	77	3	are	be	AUX
gujaf-423	77	4	thought	think	VERB
gujaf-423	77	5	to	to	PART
gujaf-423	77	6	improve	improve	VERB
gujaf-423	77	7	moral	moral	ADJ
gujaf-423	77	8	legitimacy	legitimacy	NOUN
gujaf-423	77	9	and	and	CCONJ
gujaf-423	77	10	responsiveness	responsiveness	NOUN
gujaf-423	77	11	to	to	ADP
gujaf-423	77	12	environmental	environmental	ADJ
gujaf-423	77	13	issues	issue	NOUN
gujaf-423	77	14	(	(	PUNCT
gujaf-423	77	15	rao	rao	PROPN
gujaf-423	77	16	&	&	CCONJ
gujaf-423	77	17	tilt	tilt	PROPN
gujaf-423	77	18	,	,	PUNCT
gujaf-423	77	19	2016	2016	NUM
gujaf-423	77	20	;	;	PUNCT
gujaf-423	77	21	nielsen	nielsen	PROPN
gujaf-423	77	22	&	&	CCONJ
gujaf-423	77	23	huse	huse	PROPN
gujaf-423	77	24	,	,	PUNCT
gujaf-423	77	25	2010	2010	NUM
gujaf-423	77	26	)	)	PUNCT
gujaf-423	77	27	.	.	PUNCT
gujaf-423	78	1	empirical	empirical	ADJ
gujaf-423	78	2	evidence	evidence	NOUN
gujaf-423	78	3	supports	support	VERB
gujaf-423	78	4	this	this	DET
gujaf-423	78	5	view	view	NOUN
gujaf-423	78	6	,	,	PUNCT
gujaf-423	78	7	with	with	ADP
gujaf-423	78	8	harjoto	harjoto	PROPN
gujaf-423	78	9	et	et	PROPN
gujaf-423	78	10	al	al	PROPN
gujaf-423	78	11	.	.	PROPN
gujaf-423	79	1	(	(	PUNCT
gujaf-423	79	2	2015	2015	NUM
gujaf-423	79	3	)	)	PUNCT
gujaf-423	79	4	showing	show	VERB
gujaf-423	79	5	that	that	SCONJ
gujaf-423	79	6	gender	gender	NOUN
gujaf-423	79	7	-	-	PUNCT
gujaf-423	79	8	diverse	diverse	ADJ
gujaf-423	79	9	boards	board	NOUN
gujaf-423	79	10	are	be	AUX
gujaf-423	79	11	more	more	ADV
gujaf-423	79	12	effective	effective	ADJ
gujaf-423	79	13	in	in	ADP
gujaf-423	79	14	monitoring	monitor	VERB
gujaf-423	79	15	environmental	environmental	ADJ
gujaf-423	79	16	performance	performance	NOUN
gujaf-423	79	17	.	.	PUNCT
gujaf-423	80	1	yaseen	yaseen	PROPN
gujaf-423	80	2	et	et	PROPN
gujaf-423	80	3	al	al	PROPN
gujaf-423	80	4	.	.	PROPN
gujaf-423	80	5	(	(	PUNCT
gujaf-423	80	6	2019	2019	NUM
gujaf-423	80	7	)	)	PUNCT
gujaf-423	80	8	,	,	PUNCT
gujaf-423	80	9	employing	employ	VERB
gujaf-423	80	10	the	the	DET
gujaf-423	80	11	critical	critical	ADJ
gujaf-423	80	12	mass	mass	NOUN
gujaf-423	80	13	theory	theory	NOUN
gujaf-423	80	14	,	,	PUNCT
gujaf-423	80	15	found	find	VERB
gujaf-423	80	16	a	a	DET
gujaf-423	80	17	significant	significant	ADJ
gujaf-423	80	18	positive	positive	ADJ
gujaf-423	80	19	effect	effect	NOUN
gujaf-423	80	20	of	of	ADP
gujaf-423	80	21	gender	gender	NOUN
gujaf-423	80	22	diversity	diversity	NOUN
gujaf-423	80	23	on	on	ADP
gujaf-423	80	24	environmental	environmental	ADJ
gujaf-423	80	25	performance	performance	NOUN
gujaf-423	80	26	in	in	ADP
gujaf-423	80	27	89	89	NUM
gujaf-423	80	28	french	french	ADJ
gujaf-423	80	29	firms	firm	NOUN
gujaf-423	80	30	.	.	PUNCT
gujaf-423	81	1	similarly	similarly	ADV
gujaf-423	81	2	,	,	PUNCT
gujaf-423	81	3	abubakar	abubakar	PROPN
gujaf-423	81	4	(	(	PUNCT
gujaf-423	81	5	2016	2016	NUM
gujaf-423	81	6	)	)	PUNCT
gujaf-423	81	7	and	and	CCONJ
gujaf-423	81	8	awodiran	awodiran	VERB
gujaf-423	81	9	(	(	PUNCT
gujaf-423	81	10	2018	2018	NUM
gujaf-423	81	11	)	)	PUNCT
gujaf-423	81	12	found	find	VERB
gujaf-423	81	13	that	that	SCONJ
gujaf-423	81	14	gender	gender	NOUN
gujaf-423	81	15	diversity	diversity	NOUN
gujaf-423	81	16	positively	positively	ADV
gujaf-423	81	17	influences	influence	VERB
gujaf-423	81	18	environmental	environmental	ADJ
gujaf-423	81	19	engagement	engagement	NOUN
gujaf-423	81	20	in	in	ADP
gujaf-423	81	21	nigerian	nigerian	ADJ
gujaf-423	81	22	deposit	deposit	NOUN
gujaf-423	81	23	money	money	NOUN
gujaf-423	81	24	banks	bank	NOUN
gujaf-423	81	25	.	.	PUNCT
gujaf-423	82	1	in	in	ADP
gujaf-423	82	2	contrast	contrast	NOUN
gujaf-423	82	3	,	,	PUNCT
gujaf-423	82	4	alodia	alodia	PROPN
gujaf-423	82	5	and	and	CCONJ
gujaf-423	82	6	atmadja	atmadja	PROPN
gujaf-423	82	7	(	(	PUNCT
gujaf-423	82	8	2016	2016	NUM
gujaf-423	82	9	)	)	PUNCT
gujaf-423	82	10	reported	report	VERB
gujaf-423	82	11	no	no	DET
gujaf-423	82	12	significant	significant	ADJ
gujaf-423	82	13	effect	effect	NOUN
gujaf-423	82	14	among	among	ADP
gujaf-423	82	15	indonesian	indonesian	ADJ
gujaf-423	82	16	mining	mining	NOUN
gujaf-423	82	17	firms	firm	NOUN
gujaf-423	82	18	,	,	PUNCT
gujaf-423	82	19	while	while	SCONJ
gujaf-423	82	20	sanan	sanan	PROPN
gujaf-423	82	21	(	(	PUNCT
gujaf-423	82	22	2018	2018	NUM
gujaf-423	82	23	)	)	PUNCT
gujaf-423	82	24	reached	reach	VERB
gujaf-423	82	25	a	a	DET
gujaf-423	82	26	similar	similar	ADJ
gujaf-423	82	27	conclusion	conclusion	NOUN
gujaf-423	82	28	using	use	VERB
gujaf-423	82	29	indian	indian	ADJ
gujaf-423	82	30	firms	firm	NOUN
gujaf-423	82	31	.	.	PUNCT
gujaf-423	83	1	zhuang	zhuang	PROPN
gujaf-423	83	2	et	et	PROPN
gujaf-423	83	3	al	al	PROPN
gujaf-423	83	4	.	.	PROPN
gujaf-423	83	5	(	(	PUNCT
gujaf-423	83	6	2018	2018	NUM
gujaf-423	83	7	)	)	PUNCT
gujaf-423	83	8	,	,	PUNCT
gujaf-423	83	9	drawing	draw	VERB
gujaf-423	83	10	on	on	ADP
gujaf-423	83	11	upper	upper	ADJ
gujaf-423	83	12	echelon	echelon	NOUN
gujaf-423	83	13	theory	theory	NOUN
gujaf-423	83	14	and	and	CCONJ
gujaf-423	83	15	analyzing	analyze	VERB
gujaf-423	83	16	839	839	NUM
gujaf-423	83	17	chinese	chinese	ADJ
gujaf-423	83	18	firms	firm	NOUN
gujaf-423	83	19	,	,	PUNCT
gujaf-423	83	20	found	find	VERB
gujaf-423	83	21	a	a	DET
gujaf-423	83	22	negative	negative	ADJ
gujaf-423	83	23	impact	impact	NOUN
gujaf-423	83	24	of	of	ADP
gujaf-423	83	25	board	board	NOUN
gujaf-423	83	26	gender	gender	NOUN
gujaf-423	83	27	diversity	diversity	NOUN
gujaf-423	83	28	on	on	ADP
gujaf-423	83	29	environmental	environmental	ADJ
gujaf-423	83	30	performance	performance	NOUN
gujaf-423	83	31	.	.	PUNCT
gujaf-423	84	1	notably	notably	ADV
gujaf-423	84	2	,	,	PUNCT
gujaf-423	84	3	the	the	DET
gujaf-423	84	4	urgency	urgency	NOUN
gujaf-423	84	5	of	of	ADP
gujaf-423	84	6	biodiversity	biodiversity	NOUN
gujaf-423	84	7	conservation	conservation	NOUN
gujaf-423	84	8	reinforces	reinforce	VERB
gujaf-423	84	9	the	the	DET
gujaf-423	84	10	importance	importance	NOUN
gujaf-423	84	11	of	of	ADP
gujaf-423	84	12	proactive	proactive	ADJ
gujaf-423	84	13	environmental	environmental	ADJ
gujaf-423	84	14	engagement	engagement	NOUN
gujaf-423	84	15	.	.	PUNCT
gujaf-423	85	1	boiral	boiral	ADJ
gujaf-423	85	2	and	and	CCONJ
gujaf-423	85	3	heras	hera	NOUN
gujaf-423	85	4	-	-	ADJ
gujaf-423	85	5	saizarbitoria	saizarbitoria	NOUN
gujaf-423	85	6	(	(	PUNCT
gujaf-423	85	7	2017	2017	NUM
gujaf-423	85	8	)	)	PUNCT
gujaf-423	85	9	and	and	CCONJ
gujaf-423	85	10	farooq	farooq	PROPN
gujaf-423	85	11	et	et	PROPN
gujaf-423	85	12	al	al	PROPN
gujaf-423	85	13	.	.	PROPN
gujaf-423	85	14	(	(	PUNCT
gujaf-423	85	15	2021	2021	NUM
gujaf-423	85	16	)	)	PUNCT
gujaf-423	85	17	argue	argue	VERB
gujaf-423	85	18	that	that	SCONJ
gujaf-423	85	19	corporate	corporate	ADJ
gujaf-423	85	20	biodiversity	biodiversity	NOUN
gujaf-423	85	21	initiatives	initiative	NOUN
gujaf-423	85	22	not	not	PART
gujaf-423	85	23	only	only	ADV
gujaf-423	85	24	protect	protect	VERB
gujaf-423	85	25	natural	natural	ADJ
gujaf-423	85	26	ecosystems	ecosystem	NOUN
gujaf-423	85	27	but	but	CCONJ
gujaf-423	85	28	also	also	ADV
gujaf-423	85	29	mitigate	mitigate	VERB
gujaf-423	85	30	financial	financial	ADJ
gujaf-423	85	31	risk	risk	NOUN
gujaf-423	85	32	,	,	PUNCT
gujaf-423	85	33	regulatory	regulatory	ADJ
gujaf-423	85	34	scrutiny	scrutiny	NOUN
gujaf-423	85	35	,	,	PUNCT
gujaf-423	85	36	and	and	CCONJ
gujaf-423	85	37	reputational	reputational	ADJ
gujaf-423	85	38	damage	damage	NOUN
gujaf-423	85	39	.	.	PUNCT
gujaf-423	86	1	biodiversity	biodiversity	NOUN
gujaf-423	86	2	preservation	preservation	NOUN
gujaf-423	86	3	is	be	AUX
gujaf-423	86	4	crucial	crucial	ADJ
gujaf-423	86	5	,	,	PUNCT
gujaf-423	86	6	particularly	particularly	ADV
gujaf-423	86	7	for	for	ADP
gujaf-423	86	8	industries	industry	NOUN
gujaf-423	86	9	reliant	reliant	ADJ
gujaf-423	86	10	on	on	ADP
gujaf-423	86	11	natural	natural	ADJ
gujaf-423	86	12	resources	resource	NOUN
gujaf-423	86	13	like	like	ADP
gujaf-423	86	14	mining	mining	NOUN
gujaf-423	86	15	,	,	PUNCT
gujaf-423	86	16	tourism	tourism	NOUN
gujaf-423	86	17	,	,	PUNCT
gujaf-423	86	18	and	and	CCONJ
gujaf-423	86	19	forestry	forestry	NOUN
gujaf-423	86	20	,	,	PUNCT
gujaf-423	86	21	as	as	SCONJ
gujaf-423	86	22	neglecting	neglect	VERB
gujaf-423	86	23	these	these	DET
gujaf-423	86	24	responsibilities	responsibility	NOUN
gujaf-423	86	25	could	could	AUX
gujaf-423	86	26	result	result	VERB
gujaf-423	86	27	in	in	ADP
gujaf-423	86	28	lawsuits	lawsuit	NOUN
gujaf-423	86	29	,	,	PUNCT
gujaf-423	86	30	fines	fine	NOUN
gujaf-423	86	31	,	,	PUNCT
gujaf-423	86	32	or	or	CCONJ
gujaf-423	86	33	even	even	ADV
gujaf-423	86	34	loss	loss	NOUN
gujaf-423	86	35	of	of	ADP
gujaf-423	86	36	operating	operate	VERB
gujaf-423	86	37	licenses	license	NOUN
gujaf-423	86	38	.	.	PUNCT
gujaf-423	87	1	consequently	consequently	ADV
gujaf-423	87	2	,	,	PUNCT
gujaf-423	87	3	the	the	DET
gujaf-423	87	4	composition	composition	NOUN
gujaf-423	87	5	of	of	ADP
gujaf-423	87	6	the	the	DET
gujaf-423	87	7	board	board	NOUN
gujaf-423	87	8	,	,	PUNCT
gujaf-423	87	9	especially	especially	ADV
gujaf-423	87	10	in	in	ADP
gujaf-423	87	11	terms	term	NOUN
gujaf-423	87	12	of	of	ADP
gujaf-423	87	13	gender	gender	NOUN
gujaf-423	87	14	and	and	CCONJ
gujaf-423	87	15	diversity	diversity	NOUN
gujaf-423	87	16	,	,	PUNCT
gujaf-423	87	17	remains	remain	VERB
gujaf-423	87	18	a	a	DET
gujaf-423	87	19	critical	critical	ADJ
gujaf-423	87	20	determinant	determinant	NOUN
gujaf-423	87	21	of	of	ADP
gujaf-423	87	22	environmental	environmental	ADJ
gujaf-423	87	23	stewardship	stewardship	NOUN
gujaf-423	87	24	.	.	PUNCT
gujaf-423	88	1	agency	agency	NOUN
gujaf-423	88	2	theory	theory	NOUN
gujaf-423	88	3	agency	agency	NOUN
gujaf-423	88	4	theory	theory	NOUN
gujaf-423	88	5	,	,	PUNCT
gujaf-423	88	6	originally	originally	ADV
gujaf-423	88	7	introduced	introduce	VERB
gujaf-423	88	8	by	by	ADP
gujaf-423	88	9	jensen	jensen	PROPN
gujaf-423	88	10	and	and	CCONJ
gujaf-423	88	11	meckling	meckling	NOUN
gujaf-423	88	12	(	(	PUNCT
gujaf-423	88	13	1976	1976	NUM
gujaf-423	88	14	)	)	PUNCT
gujaf-423	88	15	,	,	PUNCT
gujaf-423	88	16	provides	provide	VERB
gujaf-423	88	17	a	a	DET
gujaf-423	88	18	foundational	foundational	ADJ
gujaf-423	88	19	framework	framework	NOUN
gujaf-423	88	20	for	for	ADP
gujaf-423	88	21	understanding	understand	VERB
gujaf-423	88	22	the	the	DET
gujaf-423	88	23	relationship	relationship	NOUN
gujaf-423	88	24	between	between	ADP
gujaf-423	88	25	shareholders	shareholder	NOUN
gujaf-423	88	26	(	(	PUNCT
gujaf-423	88	27	principals	principal	NOUN
gujaf-423	88	28	)	)	PUNCT
gujaf-423	88	29	and	and	CCONJ
gujaf-423	88	30	corporate	corporate	ADJ
gujaf-423	88	31	executives	executive	NOUN
gujaf-423	88	32	or	or	CCONJ
gujaf-423	88	33	managers	manager	NOUN
gujaf-423	88	34	(	(	PUNCT
gujaf-423	88	35	agents	agent	NOUN
gujaf-423	88	36	)	)	PUNCT
gujaf-423	88	37	.	.	PUNCT
gujaf-423	89	1	in	in	ADP
gujaf-423	89	2	this	this	DET
gujaf-423	89	3	relationship	relationship	NOUN
gujaf-423	89	4	,	,	PUNCT
gujaf-423	89	5	shareholders	shareholder	NOUN
gujaf-423	89	6	delegate	delegate	NOUN
gujaf-423	89	7	decision	decision	NOUN
gujaf-423	89	8	-	-	PUNCT
gujaf-423	89	9	making	make	VERB
gujaf-423	89	10	authority	authority	NOUN
gujaf-423	89	11	to	to	ADP
gujaf-423	89	12	managers	manager	NOUN
gujaf-423	89	13	to	to	PART
gujaf-423	89	14	act	act	VERB
gujaf-423	89	15	in	in	ADP
gujaf-423	89	16	their	their	PRON
gujaf-423	89	17	best	good	ADJ
gujaf-423	89	18	interest	interest	NOUN
gujaf-423	89	19	.	.	PUNCT
gujaf-423	90	1	however	however	ADV
gujaf-423	90	2	,	,	PUNCT
gujaf-423	90	3	due	due	ADP
gujaf-423	90	4	to	to	ADP
gujaf-423	90	5	information	information	NOUN
gujaf-423	90	6	asymmetry	asymmetry	NOUN
gujaf-423	90	7	and	and	CCONJ
gujaf-423	90	8	differing	differ	VERB
gujaf-423	90	9	objectives	objective	NOUN
gujaf-423	90	10	,	,	PUNCT
gujaf-423	90	11	conflicts	conflict	NOUN
gujaf-423	90	12	often	often	ADV
gujaf-423	90	13	arise	arise	VERB
gujaf-423	90	14	(	(	PUNCT
gujaf-423	90	15	campbell	campbell	PROPN
gujaf-423	90	16	,	,	PUNCT
gujaf-423	90	17	2003	2003	NUM
gujaf-423	90	18	;	;	PUNCT
gujaf-423	90	19	kleiman	kleiman	NOUN
gujaf-423	90	20	,	,	PUNCT
gujaf-423	90	21	2011	2011	NUM
gujaf-423	90	22	)	)	PUNCT
gujaf-423	90	23	.	.	PUNCT
gujaf-423	91	1	this	this	PRON
gujaf-423	91	2	is	be	AUX
gujaf-423	91	3	particularly	particularly	ADV
gujaf-423	91	4	relevant	relevant	ADJ
gujaf-423	91	5	in	in	ADP
gujaf-423	91	6	corporate	corporate	ADJ
gujaf-423	91	7	governance	governance	NOUN
gujaf-423	91	8	where	where	SCONJ
gujaf-423	91	9	the	the	DET
gujaf-423	91	10	board	board	NOUN
gujaf-423	91	11	of	of	ADP
gujaf-423	91	12	directors	director	NOUN
gujaf-423	91	13	,	,	PUNCT
gujaf-423	91	14	representing	represent	VERB
gujaf-423	91	15	the	the	DET
gujaf-423	91	16	shareholders	shareholder	NOUN
gujaf-423	91	17	,	,	PUNCT
gujaf-423	91	18	must	must	AUX
gujaf-423	91	19	monitor	monitor	VERB
gujaf-423	91	20	and	and	CCONJ
gujaf-423	91	21	guide	guide	VERB
gujaf-423	91	22	management	management	NOUN
gujaf-423	91	23	to	to	PART
gujaf-423	91	24	ensure	ensure	VERB
gujaf-423	91	25	alignment	alignment	NOUN
gujaf-423	91	26	with	with	ADP
gujaf-423	91	27	stakeholder	stakeholder	NOUN
gujaf-423	91	28	interests	interest	NOUN
gujaf-423	91	29	,	,	PUNCT
gujaf-423	91	30	including	include	VERB
gujaf-423	91	31	environmental	environmental	ADJ
gujaf-423	91	32	performance	performance	NOUN
gujaf-423	91	33	.	.	PUNCT
gujaf-423	92	1	in	in	ADP
gujaf-423	92	2	the	the	DET
gujaf-423	92	3	context	context	NOUN
gujaf-423	92	4	of	of	ADP
gujaf-423	92	5	this	this	DET
gujaf-423	92	6	study	study	NOUN
gujaf-423	92	7	,	,	PUNCT
gujaf-423	92	8	board	board	NOUN
gujaf-423	92	9	heterogeneityreflected	heterogeneityreflecte	VERB
gujaf-423	92	10	through	through	ADP
gujaf-423	92	11	board	board	NOUN
gujaf-423	92	12	independence	independence	NOUN
gujaf-423	92	13	,	,	PUNCT
gujaf-423	92	14	gender	gender	NOUN
gujaf-423	92	15	diversity	diversity	NOUN
gujaf-423	92	16	,	,	PUNCT
gujaf-423	92	17	professionalism	professionalism	NOUN
gujaf-423	92	18	,	,	PUNCT
gujaf-423	92	19	and	and	CCONJ
gujaf-423	92	20	nationalityis	nationalityis	PROPN
gujaf-423	92	21	positioned	position	VERB
gujaf-423	92	22	as	as	ADP
gujaf-423	92	23	a	a	DET
gujaf-423	92	24	governance	governance	NOUN
gujaf-423	92	25	mechanism	mechanism	NOUN
gujaf-423	92	26	that	that	PRON
gujaf-423	92	27	mitigates	mitigate	VERB
gujaf-423	92	28	agency	agency	NOUN
gujaf-423	92	29	problems	problem	NOUN
gujaf-423	92	30	.	.	PUNCT
gujaf-423	93	1	board	board	NOUN
gujaf-423	93	2	independence	independence	NOUN
gujaf-423	93	3	,	,	PUNCT
gujaf-423	93	4	for	for	ADP
gujaf-423	93	5	example	example	NOUN
gujaf-423	93	6	,	,	PUNCT
gujaf-423	93	7	introduces	introduce	VERB
gujaf-423	93	8	directors	director	NOUN
gujaf-423	93	9	who	who	PRON
gujaf-423	93	10	are	be	AUX
gujaf-423	93	11	free	free	ADJ
gujaf-423	93	12	from	from	ADP
gujaf-423	93	13	executive	executive	ADJ
gujaf-423	93	14	influence	influence	NOUN
gujaf-423	93	15	,	,	PUNCT
gujaf-423	93	16	enhancing	enhance	VERB
gujaf-423	93	17	the	the	DET
gujaf-423	93	18	board	board	NOUN
gujaf-423	93	19	’s	’s	PART
gujaf-423	93	20	ability	ability	NOUN
gujaf-423	93	21	to	to	PART
gujaf-423	93	22	supervise	supervise	VERB
gujaf-423	93	23	environmental	environmental	ADJ
gujaf-423	93	24	initiatives	initiative	NOUN
gujaf-423	93	25	and	and	CCONJ
gujaf-423	93	26	corporate	corporate	ADJ
gujaf-423	93	27	disclosures	disclosure	NOUN
gujaf-423	93	28	(	(	PUNCT
gujaf-423	93	29	jensen	jensen	PROPN
gujaf-423	93	30	&	&	CCONJ
gujaf-423	93	31	meckling	meckling	PROPN
gujaf-423	93	32	,	,	PUNCT
gujaf-423	93	33	1976	1976	NUM
gujaf-423	93	34	;	;	PUNCT
gujaf-423	93	35	eisenhardt	eisenhardt	ADJ
gujaf-423	93	36	,	,	PUNCT
gujaf-423	93	37	1989	1989	NUM
gujaf-423	93	38	)	)	PUNCT
gujaf-423	93	39	.	.	PUNCT
gujaf-423	94	1	independent	independent	ADJ
gujaf-423	94	2	directors	director	NOUN
gujaf-423	94	3	,	,	PUNCT
gujaf-423	94	4	by	by	ADP
gujaf-423	94	5	acting	act	VERB
gujaf-423	94	6	as	as	ADP
gujaf-423	94	7	objective	objective	ADJ
gujaf-423	94	8	monitors	monitor	NOUN
gujaf-423	94	9	,	,	PUNCT
gujaf-423	94	10	help	help	VERB
gujaf-423	94	11	reduce	reduce	VERB
gujaf-423	94	12	managerial	managerial	ADJ
gujaf-423	94	13	discretion	discretion	NOUN
gujaf-423	94	14	that	that	PRON
gujaf-423	94	15	may	may	AUX
gujaf-423	94	16	lead	lead	VERB
gujaf-423	94	17	to	to	ADP
gujaf-423	94	18	underinvestment	underinvestment	ADJ
gujaf-423	94	19	in	in	ADP
gujaf-423	94	20	long	long	ADJ
gujaf-423	94	21	-	-	PUNCT
gujaf-423	94	22	term	term	NOUN
gujaf-423	94	23	sustainability	sustainability	NOUN
gujaf-423	94	24	(	(	PUNCT
gujaf-423	94	25	coffey	coffey	PROPN
gujaf-423	94	26	&	&	CCONJ
gujaf-423	94	27	wang	wang	PROPN
gujaf-423	94	28	,	,	PUNCT
gujaf-423	94	29	1998	1998	NUM
gujaf-423	94	30	;	;	PUNCT
gujaf-423	94	31	harjoto	harjoto	VERB
gujaf-423	94	32	et	et	PROPN
gujaf-423	94	33	al	al	PROPN
gujaf-423	94	34	.	.	PROPN
gujaf-423	94	35	,	,	PUNCT
gujaf-423	94	36	2015	2015	NUM
gujaf-423	94	37	)	)	PUNCT
gujaf-423	94	38	.	.	PUNCT
gujaf-423	95	1	similarly	similarly	ADV
gujaf-423	95	2	,	,	PUNCT
gujaf-423	95	3	board	board	NOUN
gujaf-423	95	4	gender	gender	NOUN
gujaf-423	95	5	diversity	diversity	NOUN
gujaf-423	95	6	improves	improve	VERB
gujaf-423	95	7	board	board	NOUN
gujaf-423	95	8	dynamics	dynamic	NOUN
gujaf-423	95	9	by	by	ADP
gujaf-423	95	10	adding	add	VERB
gujaf-423	95	11	varied	varied	ADJ
gujaf-423	95	12	ethical	ethical	ADJ
gujaf-423	95	13	perspectives	perspective	NOUN
gujaf-423	95	14	and	and	CCONJ
gujaf-423	95	15	greater	great	ADJ
gujaf-423	95	16	responsiveness	responsiveness	NOUN
gujaf-423	95	17	to	to	ADP
gujaf-423	95	18	environmental	environmental	ADJ
gujaf-423	95	19	and	and	CCONJ
gujaf-423	95	20	stakeholder	stakeholder	NOUN
gujaf-423	95	21	concerns	concern	NOUN
gujaf-423	95	22	,	,	PUNCT
gujaf-423	95	23	aligning	align	VERB
gujaf-423	95	24	managerial	managerial	ADJ
gujaf-423	95	25	actions	action	NOUN
gujaf-423	95	26	with	with	ADP
gujaf-423	95	27	societal	societal	ADJ
gujaf-423	95	28	expectations	expectation	NOUN
gujaf-423	95	29	(	(	PUNCT
gujaf-423	95	30	rao	rao	NOUN
gujaf-423	95	31	&	&	CCONJ
gujaf-423	95	32	tilt	tilt	PROPN
gujaf-423	95	33	,	,	PUNCT
gujaf-423	95	34	2016	2016	NUM
gujaf-423	95	35	;	;	PUNCT
gujaf-423	95	36	yaseen	yaseen	PROPN
gujaf-423	95	37	et	et	PROPN
gujaf-423	95	38	al	al	PROPN
gujaf-423	95	39	.	.	PROPN
gujaf-423	95	40	,	,	PUNCT
gujaf-423	95	41	2019	2019	NUM
gujaf-423	95	42	)	)	PUNCT
gujaf-423	95	43	.	.	PUNCT
gujaf-423	96	1	gusau	gusau	PROPN
gujaf-423	96	2	journal	journal	PROPN
gujaf-423	96	3	of	of	ADP
gujaf-423	96	4	accounting	accounting	NOUN
gujaf-423	96	5	and	and	CCONJ
gujaf-423	96	6	finance	finance	NOUN
gujaf-423	96	7	,	,	PUNCT
gujaf-423	96	8	vol.6	vol.6	PROPN
gujaf-423	96	9	,	,	PUNCT
gujaf-423	96	10	issue	issue	NOUN
gujaf-423	96	11	2	2	NUM
gujaf-423	96	12	,	,	PUNCT
gujaf-423	96	13	april	april	PROPN
gujaf-423	96	14	,	,	PUNCT
gujaf-423	96	15	2025	2025	NUM
gujaf-423	96	16	171	171	NUM
gujaf-423	96	17	agency	agency	NOUN
gujaf-423	96	18	theory	theory	NOUN
gujaf-423	96	19	also	also	ADV
gujaf-423	96	20	underscores	underscore	VERB
gujaf-423	96	21	the	the	DET
gujaf-423	96	22	need	need	NOUN
gujaf-423	96	23	for	for	SCONJ
gujaf-423	96	24	transparency	transparency	NOUN
gujaf-423	96	25	to	to	PART
gujaf-423	96	26	bridge	bridge	VERB
gujaf-423	96	27	the	the	DET
gujaf-423	96	28	information	information	NOUN
gujaf-423	96	29	gap	gap	NOUN
gujaf-423	96	30	between	between	ADP
gujaf-423	96	31	management	management	NOUN
gujaf-423	96	32	and	and	CCONJ
gujaf-423	96	33	stakeholders	stakeholder	NOUN
gujaf-423	96	34	.	.	PUNCT
gujaf-423	97	1	according	accord	VERB
gujaf-423	97	2	to	to	ADP
gujaf-423	97	3	chaklader	chaklader	NOUN
gujaf-423	97	4	and	and	CCONJ
gujaf-423	97	5	gulati	gulati	PROPN
gujaf-423	97	6	(	(	PUNCT
gujaf-423	97	7	2015	2015	NUM
gujaf-423	97	8	)	)	PUNCT
gujaf-423	97	9	,	,	PUNCT
gujaf-423	97	10	firms	firm	NOUN
gujaf-423	97	11	may	may	AUX
gujaf-423	97	12	engage	engage	VERB
gujaf-423	97	13	in	in	ADP
gujaf-423	97	14	voluntary	voluntary	ADJ
gujaf-423	97	15	environmental	environmental	ADJ
gujaf-423	97	16	disclosure	disclosure	NOUN
gujaf-423	97	17	as	as	ADP
gujaf-423	97	18	a	a	DET
gujaf-423	97	19	strategy	strategy	NOUN
gujaf-423	97	20	to	to	PART
gujaf-423	97	21	reduce	reduce	VERB
gujaf-423	97	22	agency	agency	NOUN
gujaf-423	97	23	costs	cost	NOUN
gujaf-423	97	24	and	and	CCONJ
gujaf-423	97	25	signal	signal	VERB
gujaf-423	97	26	responsible	responsible	ADJ
gujaf-423	97	27	behavior	behavior	NOUN
gujaf-423	97	28	.	.	PUNCT
gujaf-423	98	1	here	here	ADV
gujaf-423	98	2	,	,	PUNCT
gujaf-423	98	3	board	board	NOUN
gujaf-423	98	4	professionalismreflected	professionalismreflecte	VERB
gujaf-423	98	5	by	by	ADP
gujaf-423	98	6	directors	director	NOUN
gujaf-423	98	7	with	with	ADP
gujaf-423	98	8	expertise	expertise	NOUN
gujaf-423	98	9	and	and	CCONJ
gujaf-423	98	10	experienceplays	experienceplay	NOUN
gujaf-423	98	11	a	a	DET
gujaf-423	98	12	crucial	crucial	ADJ
gujaf-423	98	13	role	role	NOUN
gujaf-423	98	14	in	in	ADP
gujaf-423	98	15	fostering	foster	VERB
gujaf-423	98	16	credible	credible	ADJ
gujaf-423	98	17	oversight	oversight	NOUN
gujaf-423	98	18	,	,	PUNCT
gujaf-423	98	19	supporting	support	VERB
gujaf-423	98	20	strategic	strategic	ADJ
gujaf-423	98	21	environmental	environmental	ADJ
gujaf-423	98	22	planning	planning	NOUN
gujaf-423	98	23	,	,	PUNCT
gujaf-423	98	24	and	and	CCONJ
gujaf-423	98	25	ensuring	ensure	VERB
gujaf-423	98	26	accurate	accurate	ADJ
gujaf-423	98	27	disclosure	disclosure	NOUN
gujaf-423	98	28	of	of	ADP
gujaf-423	98	29	environmental	environmental	ADJ
gujaf-423	98	30	performance	performance	NOUN
gujaf-423	98	31	(	(	PUNCT
gujaf-423	98	32	de	de	X
gujaf-423	98	33	villiers	villiers	X
gujaf-423	98	34	et	et	PROPN
gujaf-423	98	35	al	al	PROPN
gujaf-423	98	36	.	.	PROPN
gujaf-423	98	37	,	,	PUNCT
gujaf-423	98	38	2011	2011	NUM
gujaf-423	98	39	)	)	PUNCT
gujaf-423	98	40	.	.	PUNCT
gujaf-423	99	1	moreover	moreover	ADV
gujaf-423	99	2	,	,	PUNCT
gujaf-423	99	3	board	board	NOUN
gujaf-423	99	4	nationality	nationality	NOUN
gujaf-423	99	5	diversity	diversity	NOUN
gujaf-423	99	6	enriches	enrich	VERB
gujaf-423	99	7	the	the	DET
gujaf-423	99	8	decision	decision	NOUN
gujaf-423	99	9	-	-	PUNCT
gujaf-423	99	10	making	make	VERB
gujaf-423	99	11	process	process	NOUN
gujaf-423	99	12	by	by	ADP
gujaf-423	99	13	integrating	integrate	VERB
gujaf-423	99	14	global	global	ADJ
gujaf-423	99	15	perspectives	perspective	NOUN
gujaf-423	99	16	on	on	ADP
gujaf-423	99	17	sustainability	sustainability	NOUN
gujaf-423	99	18	,	,	PUNCT
gujaf-423	99	19	leading	lead	VERB
gujaf-423	99	20	to	to	ADP
gujaf-423	99	21	stronger	strong	ADJ
gujaf-423	99	22	environmental	environmental	ADJ
gujaf-423	99	23	governance	governance	NOUN
gujaf-423	99	24	that	that	PRON
gujaf-423	99	25	aligns	align	VERB
gujaf-423	99	26	with	with	ADP
gujaf-423	99	27	international	international	ADJ
gujaf-423	99	28	standards	standard	NOUN
gujaf-423	99	29	and	and	CCONJ
gujaf-423	99	30	stakeholder	stakeholder	NOUN
gujaf-423	99	31	expectations	expectation	NOUN
gujaf-423	99	32	.	.	PUNCT
gujaf-423	100	1	to	to	PART
gujaf-423	100	2	resolve	resolve	VERB
gujaf-423	100	3	agency	agency	NOUN
gujaf-423	100	4	dilemmas	dilemma	NOUN
gujaf-423	100	5	,	,	PUNCT
gujaf-423	100	6	firms	firm	NOUN
gujaf-423	100	7	may	may	AUX
gujaf-423	100	8	adopt	adopt	VERB
gujaf-423	100	9	monitoring	monitor	VERB
gujaf-423	100	10	mechanisms	mechanism	NOUN
gujaf-423	100	11	such	such	ADJ
gujaf-423	100	12	as	as	ADP
gujaf-423	100	13	forming	form	VERB
gujaf-423	100	14	a	a	DET
gujaf-423	100	15	diverse	diverse	ADJ
gujaf-423	100	16	and	and	CCONJ
gujaf-423	100	17	capable	capable	ADJ
gujaf-423	100	18	board	board	NOUN
gujaf-423	100	19	,	,	PUNCT
gujaf-423	100	20	enhancing	enhance	VERB
gujaf-423	100	21	ownership	ownership	NOUN
gujaf-423	100	22	transparency	transparency	NOUN
gujaf-423	100	23	,	,	PUNCT
gujaf-423	100	24	or	or	CCONJ
gujaf-423	100	25	engaging	engage	VERB
gujaf-423	100	26	external	external	ADJ
gujaf-423	100	27	auditors	auditor	NOUN
gujaf-423	100	28	(	(	PUNCT
gujaf-423	100	29	bushman	bushman	PROPN
gujaf-423	100	30	&	&	CCONJ
gujaf-423	100	31	smith	smith	PROPN
gujaf-423	100	32	,	,	PUNCT
gujaf-423	100	33	2001	2001	NUM
gujaf-423	100	34	)	)	PUNCT
gujaf-423	100	35	.	.	PUNCT
gujaf-423	101	1	de	de	PROPN
gujaf-423	101	2	villiers	villiers	PROPN
gujaf-423	101	3	et	et	PROPN
gujaf-423	101	4	al	al	PROPN
gujaf-423	101	5	.	.	PROPN
gujaf-423	102	1	(	(	PUNCT
gujaf-423	102	2	2011	2011	NUM
gujaf-423	102	3	)	)	PUNCT
gujaf-423	102	4	argue	argue	VERB
gujaf-423	102	5	that	that	SCONJ
gujaf-423	102	6	boards	board	NOUN
gujaf-423	102	7	not	not	PART
gujaf-423	102	8	only	only	ADV
gujaf-423	102	9	monitor	monitor	VERB
gujaf-423	102	10	environmental	environmental	ADJ
gujaf-423	102	11	activities	activity	NOUN
gujaf-423	102	12	but	but	CCONJ
gujaf-423	102	13	also	also	ADV
gujaf-423	102	14	oversee	oversee	VERB
gujaf-423	102	15	the	the	DET
gujaf-423	102	16	integration	integration	NOUN
gujaf-423	102	17	of	of	ADP
gujaf-423	102	18	sustainability	sustainability	NOUN
gujaf-423	102	19	into	into	ADP
gujaf-423	102	20	corporate	corporate	ADJ
gujaf-423	102	21	strategy	strategy	NOUN
gujaf-423	102	22	.	.	PUNCT
gujaf-423	103	1	consequently	consequently	ADV
gujaf-423	103	2	,	,	PUNCT
gujaf-423	103	3	heterogeneity	heterogeneity	NOUN
gujaf-423	103	4	in	in	ADP
gujaf-423	103	5	board	board	NOUN
gujaf-423	103	6	composition	composition	NOUN
gujaf-423	103	7	serves	serve	VERB
gujaf-423	103	8	not	not	PART
gujaf-423	103	9	only	only	ADV
gujaf-423	103	10	as	as	ADP
gujaf-423	103	11	a	a	DET
gujaf-423	103	12	monitoring	monitoring	NOUN
gujaf-423	103	13	tool	tool	NOUN
gujaf-423	103	14	but	but	CCONJ
gujaf-423	103	15	also	also	ADV
gujaf-423	103	16	as	as	ADP
gujaf-423	103	17	a	a	DET
gujaf-423	103	18	strategic	strategic	ADJ
gujaf-423	103	19	asset	asset	NOUN
gujaf-423	103	20	that	that	PRON
gujaf-423	103	21	enhances	enhance	VERB
gujaf-423	103	22	the	the	DET
gujaf-423	103	23	firm	firm	NOUN
gujaf-423	103	24	’s	’s	PART
gujaf-423	103	25	legitimacy	legitimacy	NOUN
gujaf-423	103	26	and	and	CCONJ
gujaf-423	103	27	stakeholder	stakeholder	PROPN
gujaf-423	103	28	trust	trust	PROPN
gujaf-423	103	29	.	.	PUNCT
gujaf-423	104	1	effective	effective	ADJ
gujaf-423	104	2	board	board	NOUN
gujaf-423	104	3	diversity	diversity	NOUN
gujaf-423	104	4	reduces	reduce	VERB
gujaf-423	104	5	agency	agency	NOUN
gujaf-423	104	6	costs	cost	NOUN
gujaf-423	104	7	,	,	PUNCT
gujaf-423	104	8	improves	improve	VERB
gujaf-423	104	9	environmental	environmental	ADJ
gujaf-423	104	10	accountability	accountability	NOUN
gujaf-423	104	11	,	,	PUNCT
gujaf-423	104	12	and	and	CCONJ
gujaf-423	104	13	ultimately	ultimately	ADV
gujaf-423	104	14	boosts	boost	VERB
gujaf-423	104	15	firm	firm	ADJ
gujaf-423	104	16	performance	performance	NOUN
gujaf-423	104	17	through	through	ADP
gujaf-423	104	18	better	well	ADJ
gujaf-423	104	19	environmental	environmental	ADJ
gujaf-423	104	20	decisions	decision	NOUN
gujaf-423	104	21	.	.	PUNCT
gujaf-423	105	1	3.0	3.0	NUM
gujaf-423	105	2	methodology	methodology	NOUN
gujaf-423	105	3	the	the	DET
gujaf-423	105	4	purpose	purpose	NOUN
gujaf-423	105	5	of	of	ADP
gujaf-423	105	6	this	this	DET
gujaf-423	105	7	study	study	NOUN
gujaf-423	105	8	is	be	AUX
gujaf-423	105	9	to	to	PART
gujaf-423	105	10	investigate	investigate	VERB
gujaf-423	105	11	the	the	DET
gujaf-423	105	12	impact	impact	NOUN
gujaf-423	105	13	of	of	ADP
gujaf-423	105	14	board	board	NOUN
gujaf-423	105	15	heterogeneity	heterogeneity	NOUN
gujaf-423	105	16	on	on	ADP
gujaf-423	105	17	environmental	environmental	ADJ
gujaf-423	105	18	performance	performance	NOUN
gujaf-423	105	19	in	in	ADP
gujaf-423	105	20	the	the	DET
gujaf-423	105	21	nigerian	nigerian	ADJ
gujaf-423	105	22	manufacturing	manufacturing	NOUN
gujaf-423	105	23	sector	sector	NOUN
gujaf-423	105	24	.	.	PUNCT
gujaf-423	106	1	to	to	PART
gujaf-423	106	2	achieve	achieve	VERB
gujaf-423	106	3	this	this	PRON
gujaf-423	106	4	,	,	PUNCT
gujaf-423	106	5	a	a	DET
gujaf-423	106	6	correlational	correlational	ADJ
gujaf-423	106	7	research	research	NOUN
gujaf-423	106	8	design	design	NOUN
gujaf-423	106	9	was	be	AUX
gujaf-423	106	10	employed	employ	VERB
gujaf-423	106	11	,	,	PUNCT
gujaf-423	106	12	aligned	align	VERB
gujaf-423	106	13	with	with	ADP
gujaf-423	106	14	the	the	DET
gujaf-423	106	15	positivist	positivist	ADJ
gujaf-423	106	16	research	research	NOUN
gujaf-423	106	17	paradigm	paradigm	NOUN
gujaf-423	106	18	,	,	PUNCT
gujaf-423	106	19	which	which	PRON
gujaf-423	106	20	supports	support	VERB
gujaf-423	106	21	the	the	DET
gujaf-423	106	22	use	use	NOUN
gujaf-423	106	23	of	of	ADP
gujaf-423	106	24	objective	objective	ADJ
gujaf-423	106	25	measurement	measurement	NOUN
gujaf-423	106	26	and	and	CCONJ
gujaf-423	106	27	statistical	statistical	ADJ
gujaf-423	106	28	analysis	analysis	NOUN
gujaf-423	106	29	to	to	PART
gujaf-423	106	30	examine	examine	VERB
gujaf-423	106	31	relationships	relationship	NOUN
gujaf-423	106	32	among	among	ADP
gujaf-423	106	33	variables	variable	NOUN
gujaf-423	106	34	.	.	PUNCT
gujaf-423	107	1	the	the	DET
gujaf-423	107	2	population	population	NOUN
gujaf-423	107	3	for	for	ADP
gujaf-423	107	4	this	this	DET
gujaf-423	107	5	study	study	NOUN
gujaf-423	107	6	comprised	comprise	VERB
gujaf-423	107	7	all	all	DET
gujaf-423	107	8	97	97	NUM
gujaf-423	107	9	manufacturing	manufacturing	NOUN
gujaf-423	107	10	firms	firm	NOUN
gujaf-423	107	11	listed	list	VERB
gujaf-423	107	12	on	on	ADP
gujaf-423	107	13	the	the	DET
gujaf-423	107	14	nigerian	nigerian	ADJ
gujaf-423	107	15	stock	stock	NOUN
gujaf-423	107	16	exchange	exchange	PROPN
gujaf-423	107	17	(	(	PUNCT
gujaf-423	107	18	nse	nse	NOUN
gujaf-423	107	19	)	)	PUNCT
gujaf-423	107	20	as	as	ADP
gujaf-423	107	21	of	of	ADP
gujaf-423	107	22	december	december	PROPN
gujaf-423	107	23	31	31	NUM
gujaf-423	107	24	,	,	PUNCT
gujaf-423	107	25	2020	2020	NUM
gujaf-423	107	26	.	.	PUNCT
gujaf-423	108	1	due	due	ADP
gujaf-423	108	2	to	to	ADP
gujaf-423	108	3	data	data	NOUN
gujaf-423	108	4	availability	availability	NOUN
gujaf-423	108	5	constraintsparticularly	constraintsparticularly	ADV
gujaf-423	108	6	concerning	concern	VERB
gujaf-423	108	7	environmental	environmental	ADJ
gujaf-423	108	8	disclosures	disclosure	NOUN
gujaf-423	108	9	and	and	CCONJ
gujaf-423	108	10	board	board	VERB
gujaf-423	108	11	compositionthe	compositionthe	DET
gujaf-423	108	12	final	final	ADJ
gujaf-423	108	13	sample	sample	NOUN
gujaf-423	108	14	included	include	VERB
gujaf-423	108	15	68	68	NUM
gujaf-423	108	16	firms	firm	NOUN
gujaf-423	108	17	with	with	ADP
gujaf-423	108	18	complete	complete	ADJ
gujaf-423	108	19	and	and	CCONJ
gujaf-423	108	20	reliable	reliable	ADJ
gujaf-423	108	21	data	datum	NOUN
gujaf-423	108	22	from	from	ADP
gujaf-423	108	23	their	their	PRON
gujaf-423	108	24	annual	annual	ADJ
gujaf-423	108	25	reports	report	NOUN
gujaf-423	108	26	covering	cover	VERB
gujaf-423	108	27	2012	2012	NUM
gujaf-423	108	28	to	to	ADP
gujaf-423	108	29	2020	2020	NUM
gujaf-423	108	30	.	.	PUNCT
gujaf-423	109	1	the	the	DET
gujaf-423	109	2	manufacturing	manufacturing	NOUN
gujaf-423	109	3	sector	sector	NOUN
gujaf-423	109	4	was	be	AUX
gujaf-423	109	5	selected	select	VERB
gujaf-423	109	6	due	due	ADP
gujaf-423	109	7	to	to	ADP
gujaf-423	109	8	its	its	PRON
gujaf-423	109	9	environmentally	environmentally	ADV
gujaf-423	109	10	intensive	intensive	ADJ
gujaf-423	109	11	operations	operation	NOUN
gujaf-423	109	12	and	and	CCONJ
gujaf-423	109	13	increasing	increase	VERB
gujaf-423	109	14	public	public	ADJ
gujaf-423	109	15	and	and	CCONJ
gujaf-423	109	16	regulatory	regulatory	ADJ
gujaf-423	109	17	scrutiny	scrutiny	NOUN
gujaf-423	109	18	on	on	ADP
gujaf-423	109	19	sustainability	sustainability	NOUN
gujaf-423	109	20	practices	practice	NOUN
gujaf-423	109	21	.	.	PUNCT
gujaf-423	110	1	the	the	DET
gujaf-423	110	2	chosen	choose	VERB
gujaf-423	110	3	timeframe	timeframe	NOUN
gujaf-423	110	4	coincides	coincide	VERB
gujaf-423	110	5	with	with	ADP
gujaf-423	110	6	a	a	DET
gujaf-423	110	7	growing	grow	VERB
gujaf-423	110	8	policy	policy	NOUN
gujaf-423	110	9	and	and	CCONJ
gujaf-423	110	10	stakeholder	stakeholder	NOUN
gujaf-423	110	11	emphasis	emphasis	NOUN
gujaf-423	110	12	on	on	ADP
gujaf-423	110	13	environmental	environmental	ADJ
gujaf-423	110	14	accountability	accountability	NOUN
gujaf-423	110	15	and	and	CCONJ
gujaf-423	110	16	board	board	NOUN
gujaf-423	110	17	diversity	diversity	NOUN
gujaf-423	110	18	in	in	ADP
gujaf-423	110	19	corporate	corporate	ADJ
gujaf-423	110	20	governance	governance	NOUN
gujaf-423	110	21	.	.	PUNCT
gujaf-423	111	1	the	the	DET
gujaf-423	111	2	dependent	dependent	ADJ
gujaf-423	111	3	variable	variable	NOUN
gujaf-423	111	4	in	in	ADP
gujaf-423	111	5	this	this	DET
gujaf-423	111	6	study	study	NOUN
gujaf-423	111	7	is	be	AUX
gujaf-423	111	8	environmental	environmental	ADJ
gujaf-423	111	9	performance	performance	NOUN
gujaf-423	111	10	,	,	PUNCT
gujaf-423	111	11	measured	measure	VERB
gujaf-423	111	12	using	use	VERB
gujaf-423	111	13	the	the	DET
gujaf-423	111	14	global	global	ADJ
gujaf-423	111	15	reporting	reporting	NOUN
gujaf-423	111	16	initiative	initiative	NOUN
gujaf-423	111	17	(	(	PUNCT
gujaf-423	111	18	gri	gri	PROPN
gujaf-423	111	19	)	)	PUNCT
gujaf-423	111	20	index	index	NOUN
gujaf-423	111	21	,	,	PUNCT
gujaf-423	111	22	which	which	PRON
gujaf-423	111	23	captures	capture	VERB
gujaf-423	111	24	the	the	DET
gujaf-423	111	25	extent	extent	NOUN
gujaf-423	111	26	and	and	CCONJ
gujaf-423	111	27	quality	quality	NOUN
gujaf-423	111	28	of	of	ADP
gujaf-423	111	29	environmental	environmental	ADJ
gujaf-423	111	30	information	information	NOUN
gujaf-423	111	31	disclosed	disclose	VERB
gujaf-423	111	32	in	in	ADP
gujaf-423	111	33	annual	annual	ADJ
gujaf-423	111	34	reports	report	NOUN
gujaf-423	111	35	(	(	PUNCT
gujaf-423	111	36	awodiran	awodiran	NOUN
gujaf-423	111	37	&	&	CCONJ
gujaf-423	111	38	jimba	jimba	PROPN
gujaf-423	111	39	,	,	PUNCT
gujaf-423	111	40	2018	2018	NUM
gujaf-423	111	41	)	)	PUNCT
gujaf-423	111	42	.	.	PUNCT
gujaf-423	112	1	the	the	DET
gujaf-423	112	2	explanatory	explanatory	ADJ
gujaf-423	112	3	variables	variable	NOUN
gujaf-423	112	4	focus	focus	VERB
gujaf-423	112	5	on	on	ADP
gujaf-423	112	6	four	four	NUM
gujaf-423	112	7	dimensions	dimension	NOUN
gujaf-423	112	8	of	of	ADP
gujaf-423	112	9	board	board	NOUN
gujaf-423	112	10	heterogeneity	heterogeneity	NOUN
gujaf-423	112	11	,	,	PUNCT
gujaf-423	112	12	namely	namely	ADV
gujaf-423	112	13	:	:	PUNCT
gujaf-423	112	14	i.	i.	PROPN
gujaf-423	112	15	board	board	PROPN
gujaf-423	112	16	independence	independence	NOUN
gujaf-423	112	17	(	(	PUNCT
gujaf-423	112	18	bind	bind	NOUN
gujaf-423	112	19	):	):	PUNCT
gujaf-423	112	20	measured	measure	VERB
gujaf-423	112	21	as	as	ADP
gujaf-423	112	22	the	the	DET
gujaf-423	112	23	proportion	proportion	NOUN
gujaf-423	112	24	of	of	ADP
gujaf-423	112	25	independent	independent	ADJ
gujaf-423	112	26	non	non	ADJ
gujaf-423	112	27	-	-	ADJ
gujaf-423	112	28	executive	executive	ADJ
gujaf-423	112	29	directors	director	NOUN
gujaf-423	112	30	to	to	ADP
gujaf-423	112	31	the	the	DET
gujaf-423	112	32	total	total	ADJ
gujaf-423	112	33	number	number	NOUN
gujaf-423	112	34	of	of	ADP
gujaf-423	112	35	board	board	NOUN
gujaf-423	112	36	members	member	NOUN
gujaf-423	112	37	each	each	DET
gujaf-423	112	38	year	year	NOUN
gujaf-423	112	39	(	(	PUNCT
gujaf-423	112	40	abubakar	abubakar	PROPN
gujaf-423	112	41	,	,	PUNCT
gujaf-423	112	42	2016	2016	NUM
gujaf-423	112	43	)	)	PUNCT
gujaf-423	112	44	.	.	PUNCT
gujaf-423	113	1	ii	ii	PROPN
gujaf-423	113	2	.	.	PROPN
gujaf-423	113	3	board	board	PROPN
gujaf-423	113	4	gender	gender	NOUN
gujaf-423	113	5	diversity	diversity	NOUN
gujaf-423	113	6	(	(	PUNCT
gujaf-423	113	7	bgen	bgen	PROPN
gujaf-423	113	8	):	):	PUNCT
gujaf-423	113	9	measured	measure	VERB
gujaf-423	113	10	as	as	ADP
gujaf-423	113	11	the	the	DET
gujaf-423	113	12	proportion	proportion	NOUN
gujaf-423	113	13	of	of	ADP
gujaf-423	113	14	female	female	ADJ
gujaf-423	113	15	directors	director	NOUN
gujaf-423	113	16	on	on	ADP
gujaf-423	113	17	the	the	DET
gujaf-423	113	18	board	board	NOUN
gujaf-423	113	19	per	per	ADP
gujaf-423	113	20	year	year	NOUN
gujaf-423	113	21	(	(	PUNCT
gujaf-423	113	22	oh	oh	INTJ
gujaf-423	113	23	et	et	PROPN
gujaf-423	113	24	al	al	PROPN
gujaf-423	113	25	.	.	PROPN
gujaf-423	113	26	,	,	PUNCT
gujaf-423	113	27	2019	2019	NUM
gujaf-423	113	28	)	)	PUNCT
gujaf-423	113	29	.	.	PUNCT
gujaf-423	114	1	iii	iii	X
gujaf-423	114	2	.	.	PROPN
gujaf-423	114	3	board	board	NOUN
gujaf-423	114	4	professionalism	professionalism	NOUN
gujaf-423	114	5	(	(	PUNCT
gujaf-423	114	6	bpro	bpro	ADJ
gujaf-423	114	7	):	):	PUNCT
gujaf-423	114	8	measured	measure	VERB
gujaf-423	114	9	as	as	ADP
gujaf-423	114	10	the	the	DET
gujaf-423	114	11	number	number	NOUN
gujaf-423	114	12	of	of	ADP
gujaf-423	114	13	board	board	NOUN
gujaf-423	114	14	members	member	NOUN
gujaf-423	114	15	with	with	ADP
gujaf-423	114	16	professional	professional	ADJ
gujaf-423	114	17	qualifications	qualification	NOUN
gujaf-423	114	18	(	(	PUNCT
gujaf-423	114	19	e.g.	e.g.	ADV
gujaf-423	114	20	,	,	PUNCT
gujaf-423	114	21	ican	ican	ADJ
gujaf-423	114	22	,	,	PUNCT
gujaf-423	114	23	acca	acca	NOUN
gujaf-423	114	24	,	,	PUNCT
gujaf-423	114	25	cfa	cfa	PROPN
gujaf-423	114	26	)	)	PUNCT
gujaf-423	114	27	divided	divide	VERB
gujaf-423	114	28	by	by	ADP
gujaf-423	114	29	the	the	DET
gujaf-423	114	30	total	total	ADJ
gujaf-423	114	31	number	number	NOUN
gujaf-423	114	32	of	of	ADP
gujaf-423	114	33	directors	director	NOUN
gujaf-423	114	34	(	(	PUNCT
gujaf-423	114	35	harjoto	harjoto	VERB
gujaf-423	114	36	et	et	PROPN
gujaf-423	114	37	al	al	PROPN
gujaf-423	114	38	.	.	PROPN
gujaf-423	114	39	,	,	PUNCT
gujaf-423	114	40	2015	2015	NUM
gujaf-423	114	41	)	)	PUNCT
gujaf-423	114	42	.	.	PUNCT
gujaf-423	115	1	gusau	gusau	PROPN
gujaf-423	115	2	journal	journal	PROPN
gujaf-423	115	3	of	of	ADP
gujaf-423	115	4	accounting	accounting	NOUN
gujaf-423	115	5	and	and	CCONJ
gujaf-423	115	6	finance	finance	NOUN
gujaf-423	115	7	,	,	PUNCT
gujaf-423	115	8	vol.6	vol.6	PROPN
gujaf-423	115	9	,	,	PUNCT
gujaf-423	115	10	issue	issue	NOUN
gujaf-423	115	11	2	2	NUM
gujaf-423	115	12	,	,	PUNCT
gujaf-423	115	13	april	april	PROPN
gujaf-423	115	14	,	,	PUNCT
gujaf-423	115	15	2025	2025	NUM
gujaf-423	115	16	172	172	NUM
gujaf-423	115	17	iv	iv	NUM
gujaf-423	115	18	.	.	PUNCT
gujaf-423	116	1	board	board	NOUN
gujaf-423	116	2	nationality	nationality	NOUN
gujaf-423	116	3	diversity	diversity	NOUN
gujaf-423	116	4	(	(	PUNCT
gujaf-423	116	5	bnat	bnat	NOUN
gujaf-423	116	6	):	):	PUNCT
gujaf-423	116	7	measured	measure	VERB
gujaf-423	116	8	as	as	ADP
gujaf-423	116	9	the	the	DET
gujaf-423	116	10	proportion	proportion	NOUN
gujaf-423	116	11	of	of	ADP
gujaf-423	116	12	foreign	foreign	ADJ
gujaf-423	116	13	nationals	national	NOUN
gujaf-423	116	14	serving	serve	VERB
gujaf-423	116	15	on	on	ADP
gujaf-423	116	16	the	the	DET
gujaf-423	116	17	board	board	NOUN
gujaf-423	116	18	to	to	ADP
gujaf-423	116	19	the	the	DET
gujaf-423	116	20	total	total	ADJ
gujaf-423	116	21	number	number	NOUN
gujaf-423	116	22	of	of	ADP
gujaf-423	116	23	directors	director	NOUN
gujaf-423	116	24	(	(	PUNCT
gujaf-423	116	25	anazonwu	anazonwu	NOUN
gujaf-423	116	26	,	,	PUNCT
gujaf-423	116	27	egbunike	egbunike	ADJ
gujaf-423	116	28	,	,	PUNCT
gujaf-423	116	29	&	&	CCONJ
gujaf-423	116	30	gunardi	gunardi	PROPN
gujaf-423	116	31	,	,	PUNCT
gujaf-423	116	32	2018	2018	NUM
gujaf-423	116	33	)	)	PUNCT
gujaf-423	116	34	.	.	PUNCT
gujaf-423	117	1	the	the	DET
gujaf-423	117	2	study	study	NOUN
gujaf-423	117	3	includes	include	VERB
gujaf-423	117	4	firm	firm	ADJ
gujaf-423	117	5	size	size	NOUN
gujaf-423	117	6	(	(	PUNCT
gujaf-423	117	7	fsz	fsz	NOUN
gujaf-423	117	8	)	)	PUNCT
gujaf-423	117	9	as	as	ADP
gujaf-423	117	10	the	the	DET
gujaf-423	117	11	moderating	moderate	VERB
gujaf-423	117	12	variable	variable	NOUN
gujaf-423	117	13	,	,	PUNCT
gujaf-423	117	14	which	which	PRON
gujaf-423	117	15	is	be	AUX
gujaf-423	117	16	measured	measure	VERB
gujaf-423	117	17	using	use	VERB
gujaf-423	117	18	total	total	ADJ
gujaf-423	117	19	assets	asset	NOUN
gujaf-423	117	20	.	.	PUNCT
gujaf-423	118	1	firm	firm	ADJ
gujaf-423	118	2	size	size	NOUN
gujaf-423	118	3	serves	serve	VERB
gujaf-423	118	4	as	as	ADP
gujaf-423	118	5	a	a	DET
gujaf-423	118	6	proxy	proxy	NOUN
gujaf-423	118	7	for	for	ADP
gujaf-423	118	8	the	the	DET
gujaf-423	118	9	firm	firm	NOUN
gujaf-423	118	10	’s	’s	PART
gujaf-423	118	11	resource	resource	NOUN
gujaf-423	118	12	capacity	capacity	NOUN
gujaf-423	118	13	and	and	CCONJ
gujaf-423	118	14	ability	ability	NOUN
gujaf-423	118	15	to	to	PART
gujaf-423	118	16	engage	engage	VERB
gujaf-423	118	17	in	in	ADP
gujaf-423	118	18	environmental	environmental	ADJ
gujaf-423	118	19	initiatives	initiative	NOUN
gujaf-423	118	20	.	.	PUNCT
gujaf-423	119	1	larger	large	ADJ
gujaf-423	119	2	firms	firm	NOUN
gujaf-423	119	3	are	be	AUX
gujaf-423	119	4	often	often	ADV
gujaf-423	119	5	under	under	ADP
gujaf-423	119	6	greater	great	ADJ
gujaf-423	119	7	scrutiny	scrutiny	NOUN
gujaf-423	119	8	and	and	CCONJ
gujaf-423	119	9	may	may	AUX
gujaf-423	119	10	have	have	VERB
gujaf-423	119	11	more	more	ADJ
gujaf-423	119	12	resources	resource	NOUN
gujaf-423	119	13	to	to	PART
gujaf-423	119	14	invest	invest	VERB
gujaf-423	119	15	in	in	ADP
gujaf-423	119	16	sustainability	sustainability	NOUN
gujaf-423	119	17	,	,	PUNCT
gujaf-423	119	18	making	make	VERB
gujaf-423	119	19	it	it	PRON
gujaf-423	119	20	a	a	DET
gujaf-423	119	21	critical	critical	ADJ
gujaf-423	119	22	control	control	NOUN
gujaf-423	119	23	factor	factor	NOUN
gujaf-423	119	24	in	in	ADP
gujaf-423	119	25	evaluating	evaluate	VERB
gujaf-423	119	26	board	board	NOUN
gujaf-423	119	27	influence	influence	NOUN
gujaf-423	119	28	on	on	ADP
gujaf-423	119	29	environmental	environmental	ADJ
gujaf-423	119	30	performance	performance	NOUN
gujaf-423	119	31	.	.	PUNCT
gujaf-423	120	1	4.0	4.0	NUM
gujaf-423	120	2	result	result	NOUN
gujaf-423	120	3	and	and	CCONJ
gujaf-423	120	4	discussion	discussion	NOUN
gujaf-423	120	5	table	table	NOUN
gujaf-423	120	6	1	1	NUM
gujaf-423	120	7	:	:	PUNCT
gujaf-423	120	8	descriptive	descriptive	ADJ
gujaf-423	120	9	statistics	statistic	NOUN
gujaf-423	120	10	of	of	ADP
gujaf-423	120	11	study	study	NOUN
gujaf-423	120	12	variables	variable	VERB
gujaf-423	120	13	variable	variable	ADJ
gujaf-423	120	14	mean	mean	NOUN
gujaf-423	120	15	std	std	PROPN
gujaf-423	120	16	.	.	PROPN
gujaf-423	121	1	dev	dev	PROPN
gujaf-423	121	2	.	.	PUNCT
gujaf-423	122	1	minimum	minimum	PROPN
gujaf-423	122	2	maximum	maximum	PROPN
gujaf-423	122	3	susdis	susdis	PROPN
gujaf-423	122	4	0.202	0.202	NUM
gujaf-423	122	5	0.198	0.198	NUM
gujaf-423	122	6	0	0	NUM
gujaf-423	122	7	0.833	0.833	NUM
gujaf-423	122	8	bind	bind	VERB
gujaf-423	122	9	0.08	0.08	NUM
gujaf-423	122	10	0.143	0.143	NUM
gujaf-423	122	11	0	0	NUM
gujaf-423	122	12	0.50	0.50	NUM
gujaf-423	122	13	bgen	bgen	NOUN
gujaf-423	122	14	0.14	0.14	NUM
gujaf-423	122	15	0.084	0.084	NUM
gujaf-423	122	16	0	0	NUM
gujaf-423	122	17	0.286	0.286	NUM
gujaf-423	122	18	bpro	bpro	ADJ
gujaf-423	122	19	0.137	0.137	NUM
gujaf-423	122	20	0.113	0.113	NUM
gujaf-423	122	21	0	0	NUM
gujaf-423	122	22	0.375	0.375	NUM
gujaf-423	122	23	bnat	bnat	NOUN
gujaf-423	122	24	0.177	0.177	NUM
gujaf-423	122	25	0.206	0.206	NUM
gujaf-423	122	26	0	0	NUM
gujaf-423	122	27	0.636	0.636	NUM
gujaf-423	122	28	fsz	fsz	NOUN
gujaf-423	122	29	9.973	9.973	NUM
gujaf-423	122	30	2.538	2.538	NUM
gujaf-423	122	31	6.000	6.000	NUM
gujaf-423	122	32	14.000	14.000	NUM
gujaf-423	122	33	source	source	NOUN
gujaf-423	122	34	:	:	PUNCT
gujaf-423	122	35	stata	stata	NOUN
gujaf-423	122	36	output	output	NOUN
gujaf-423	122	37	,	,	PUNCT
gujaf-423	122	38	2024	2024	NUM
gujaf-423	122	39	.	.	PUNCT
gujaf-423	123	1	table	table	NOUN
gujaf-423	123	2	1	1	NUM
gujaf-423	123	3	presents	present	VERB
gujaf-423	123	4	the	the	DET
gujaf-423	123	5	descriptive	descriptive	ADJ
gujaf-423	123	6	statistics	statistic	NOUN
gujaf-423	123	7	for	for	ADP
gujaf-423	123	8	the	the	DET
gujaf-423	123	9	key	key	ADJ
gujaf-423	123	10	variables	variable	NOUN
gujaf-423	123	11	used	use	VERB
gujaf-423	123	12	in	in	ADP
gujaf-423	123	13	this	this	DET
gujaf-423	123	14	study	study	NOUN
gujaf-423	123	15	,	,	PUNCT
gujaf-423	123	16	focusing	focus	VERB
gujaf-423	123	17	on	on	ADP
gujaf-423	123	18	the	the	DET
gujaf-423	123	19	relationship	relationship	NOUN
gujaf-423	123	20	between	between	ADP
gujaf-423	123	21	board	board	NOUN
gujaf-423	123	22	heterogeneity	heterogeneity	NOUN
gujaf-423	123	23	and	and	CCONJ
gujaf-423	123	24	environmental	environmental	ADJ
gujaf-423	123	25	performance	performance	NOUN
gujaf-423	123	26	among	among	ADP
gujaf-423	123	27	68	68	NUM
gujaf-423	123	28	manufacturing	manufacturing	NOUN
gujaf-423	123	29	firms	firm	NOUN
gujaf-423	123	30	in	in	ADP
gujaf-423	123	31	nigeria	nigeria	PROPN
gujaf-423	123	32	.	.	PUNCT
gujaf-423	124	1	the	the	DET
gujaf-423	124	2	dependent	dependent	ADJ
gujaf-423	124	3	variable	variable	NOUN
gujaf-423	124	4	,	,	PUNCT
gujaf-423	124	5	sustainable	sustainable	ADJ
gujaf-423	124	6	disclosure	disclosure	NOUN
gujaf-423	124	7	(	(	PUNCT
gujaf-423	124	8	susdis)used	susdis)use	VERB
gujaf-423	124	9	as	as	ADP
gujaf-423	124	10	a	a	DET
gujaf-423	124	11	proxy	proxy	NOUN
gujaf-423	124	12	for	for	ADP
gujaf-423	124	13	environmental	environmental	ADJ
gujaf-423	124	14	performance	performance	NOUN
gujaf-423	124	15	has	have	VERB
gujaf-423	124	16	a	a	DET
gujaf-423	124	17	mean	mean	ADJ
gujaf-423	124	18	value	value	NOUN
gujaf-423	124	19	of	of	ADP
gujaf-423	124	20	0.202	0.202	NUM
gujaf-423	124	21	and	and	CCONJ
gujaf-423	124	22	a	a	DET
gujaf-423	124	23	standard	standard	ADJ
gujaf-423	124	24	deviation	deviation	NOUN
gujaf-423	124	25	of	of	ADP
gujaf-423	124	26	0.198	0.198	NUM
gujaf-423	124	27	,	,	PUNCT
gujaf-423	124	28	suggesting	suggest	VERB
gujaf-423	124	29	relatively	relatively	ADV
gujaf-423	124	30	low	low	ADJ
gujaf-423	124	31	levels	level	NOUN
gujaf-423	124	32	of	of	ADP
gujaf-423	124	33	environmental	environmental	ADJ
gujaf-423	124	34	disclosure	disclosure	NOUN
gujaf-423	124	35	on	on	ADP
gujaf-423	124	36	average	average	ADJ
gujaf-423	124	37	.	.	PUNCT
gujaf-423	125	1	the	the	DET
gujaf-423	125	2	minimum	minimum	ADJ
gujaf-423	125	3	value	value	NOUN
gujaf-423	125	4	of	of	ADP
gujaf-423	125	5	0	0	NUM
gujaf-423	125	6	implies	imply	VERB
gujaf-423	125	7	that	that	SCONJ
gujaf-423	125	8	some	some	DET
gujaf-423	125	9	firms	firm	NOUN
gujaf-423	125	10	did	do	AUX
gujaf-423	125	11	not	not	PART
gujaf-423	125	12	disclose	disclose	VERB
gujaf-423	125	13	any	any	DET
gujaf-423	125	14	sustainability	sustainability	NOUN
gujaf-423	125	15	-	-	PUNCT
gujaf-423	125	16	related	relate	VERB
gujaf-423	125	17	information	information	NOUN
gujaf-423	125	18	,	,	PUNCT
gujaf-423	125	19	while	while	SCONJ
gujaf-423	125	20	the	the	DET
gujaf-423	125	21	maximum	maximum	NOUN
gujaf-423	125	22	of	of	ADP
gujaf-423	125	23	0.833	0.833	NUM
gujaf-423	125	24	indicates	indicate	VERB
gujaf-423	125	25	that	that	SCONJ
gujaf-423	125	26	even	even	ADV
gujaf-423	125	27	the	the	DET
gujaf-423	125	28	highest	high	ADJ
gujaf-423	125	29	disclosing	disclosing	NOUN
gujaf-423	125	30	firms	firm	NOUN
gujaf-423	125	31	reported	report	VERB
gujaf-423	125	32	only	only	ADV
gujaf-423	125	33	about	about	ADV
gujaf-423	125	34	83	83	NUM
gujaf-423	125	35	%	%	NOUN
gujaf-423	125	36	of	of	ADP
gujaf-423	125	37	the	the	DET
gujaf-423	125	38	expected	expect	VERB
gujaf-423	125	39	items	item	NOUN
gujaf-423	125	40	based	base	VERB
gujaf-423	125	41	on	on	ADP
gujaf-423	125	42	the	the	DET
gujaf-423	125	43	global	global	ADJ
gujaf-423	125	44	reporting	reporting	NOUN
gujaf-423	125	45	initiative	initiative	NOUN
gujaf-423	125	46	(	(	PUNCT
gujaf-423	125	47	gri	gri	PROPN
gujaf-423	125	48	)	)	PUNCT
gujaf-423	125	49	index	index	NOUN
gujaf-423	125	50	.	.	PUNCT
gujaf-423	126	1	the	the	DET
gujaf-423	126	2	four	four	NUM
gujaf-423	126	3	board	board	NOUN
gujaf-423	126	4	heterogeneity	heterogeneity	NOUN
gujaf-423	126	5	variables	variable	NOUN
gujaf-423	126	6	reveal	reveal	VERB
gujaf-423	126	7	the	the	DET
gujaf-423	126	8	extent	extent	NOUN
gujaf-423	126	9	of	of	ADP
gujaf-423	126	10	diversity	diversity	NOUN
gujaf-423	126	11	in	in	ADP
gujaf-423	126	12	the	the	DET
gujaf-423	126	13	board	board	NOUN
gujaf-423	126	14	composition	composition	NOUN
gujaf-423	126	15	of	of	ADP
gujaf-423	126	16	the	the	DET
gujaf-423	126	17	sampled	sample	VERB
gujaf-423	126	18	firms	firm	NOUN
gujaf-423	126	19	.	.	PUNCT
gujaf-423	127	1	board	board	NOUN
gujaf-423	127	2	independence	independence	NOUN
gujaf-423	127	3	(	(	PUNCT
gujaf-423	127	4	bind	bind	NOUN
gujaf-423	127	5	)	)	PUNCT
gujaf-423	127	6	has	have	VERB
gujaf-423	127	7	a	a	DET
gujaf-423	127	8	low	low	ADJ
gujaf-423	127	9	mean	mean	NOUN
gujaf-423	127	10	of	of	ADP
gujaf-423	127	11	0.08	0.08	NUM
gujaf-423	127	12	,	,	PUNCT
gujaf-423	127	13	highlighting	highlight	VERB
gujaf-423	127	14	the	the	DET
gujaf-423	127	15	limited	limited	ADJ
gujaf-423	127	16	presence	presence	NOUN
gujaf-423	127	17	of	of	ADP
gujaf-423	127	18	independent	independent	ADJ
gujaf-423	127	19	non	non	ADJ
gujaf-423	127	20	-	-	ADJ
gujaf-423	127	21	executive	executive	ADJ
gujaf-423	127	22	directors	director	NOUN
gujaf-423	127	23	.	.	PUNCT
gujaf-423	128	1	board	board	NOUN
gujaf-423	128	2	gender	gender	NOUN
gujaf-423	128	3	diversity	diversity	NOUN
gujaf-423	128	4	(	(	PUNCT
gujaf-423	128	5	bgen	bgen	PROPN
gujaf-423	128	6	)	)	PUNCT
gujaf-423	128	7	and	and	CCONJ
gujaf-423	128	8	board	board	NOUN
gujaf-423	128	9	professionalism	professionalism	NOUN
gujaf-423	128	10	(	(	PUNCT
gujaf-423	128	11	bpro	bpro	ADJ
gujaf-423	128	12	)	)	PUNCT
gujaf-423	128	13	show	show	VERB
gujaf-423	128	14	moderate	moderate	ADJ
gujaf-423	128	15	values	value	NOUN
gujaf-423	128	16	of	of	ADP
gujaf-423	128	17	0.14	0.14	NUM
gujaf-423	128	18	and	and	CCONJ
gujaf-423	128	19	0.137	0.137	NUM
gujaf-423	128	20	,	,	PUNCT
gujaf-423	128	21	respectively	respectively	ADV
gujaf-423	128	22	,	,	PUNCT
gujaf-423	128	23	suggesting	suggest	VERB
gujaf-423	128	24	that	that	SCONJ
gujaf-423	128	25	both	both	PRON
gujaf-423	128	26	gender	gender	NOUN
gujaf-423	128	27	inclusion	inclusion	NOUN
gujaf-423	128	28	and	and	CCONJ
gujaf-423	128	29	professional	professional	ADJ
gujaf-423	128	30	expertise	expertise	NOUN
gujaf-423	128	31	on	on	ADP
gujaf-423	128	32	boards	board	NOUN
gujaf-423	128	33	remain	remain	VERB
gujaf-423	128	34	relatively	relatively	ADV
gujaf-423	128	35	limited	limited	ADJ
gujaf-423	128	36	.	.	PUNCT
gujaf-423	129	1	board	board	NOUN
gujaf-423	129	2	nationality	nationality	NOUN
gujaf-423	129	3	diversity	diversity	NOUN
gujaf-423	129	4	(	(	PUNCT
gujaf-423	129	5	bnat	bnat	NOUN
gujaf-423	129	6	)	)	PUNCT
gujaf-423	129	7	exhibits	exhibit	VERB
gujaf-423	129	8	the	the	DET
gujaf-423	129	9	highest	high	ADJ
gujaf-423	129	10	variability	variability	NOUN
gujaf-423	129	11	,	,	PUNCT
gujaf-423	129	12	with	with	ADP
gujaf-423	129	13	a	a	DET
gujaf-423	129	14	mean	mean	NOUN
gujaf-423	129	15	of	of	ADP
gujaf-423	129	16	gusau	gusau	ADJ
gujaf-423	129	17	journal	journal	NOUN
gujaf-423	129	18	of	of	ADP
gujaf-423	129	19	accounting	accounting	NOUN
gujaf-423	129	20	and	and	CCONJ
gujaf-423	129	21	finance	finance	NOUN
gujaf-423	129	22	,	,	PUNCT
gujaf-423	129	23	vol.6	vol.6	PROPN
gujaf-423	129	24	,	,	PUNCT
gujaf-423	129	25	issue	issue	NOUN
gujaf-423	129	26	2	2	NUM
gujaf-423	129	27	,	,	PUNCT
gujaf-423	129	28	april	april	PROPN
gujaf-423	129	29	,	,	PUNCT
gujaf-423	129	30	2025	2025	NUM
gujaf-423	129	31	173	173	NUM
gujaf-423	129	32	0.177	0.177	NUM
gujaf-423	129	33	and	and	CCONJ
gujaf-423	129	34	a	a	DET
gujaf-423	129	35	standard	standard	ADJ
gujaf-423	129	36	deviation	deviation	NOUN
gujaf-423	129	37	of	of	ADP
gujaf-423	129	38	0.206	0.206	NUM
gujaf-423	129	39	,	,	PUNCT
gujaf-423	129	40	reflecting	reflect	VERB
gujaf-423	129	41	some	some	DET
gujaf-423	129	42	diversity	diversity	NOUN
gujaf-423	129	43	in	in	ADP
gujaf-423	129	44	board	board	NOUN
gujaf-423	129	45	membership	membership	NOUN
gujaf-423	129	46	by	by	ADP
gujaf-423	129	47	nationality	nationality	NOUN
gujaf-423	129	48	but	but	CCONJ
gujaf-423	129	49	also	also	ADV
gujaf-423	129	50	considerable	considerable	ADJ
gujaf-423	129	51	inconsistency	inconsistency	NOUN
gujaf-423	129	52	across	across	ADP
gujaf-423	129	53	firms	firm	NOUN
gujaf-423	129	54	.	.	PUNCT
gujaf-423	130	1	firm	firm	ADJ
gujaf-423	130	2	size	size	NOUN
gujaf-423	130	3	(	(	PUNCT
gujaf-423	130	4	fsz	fsz	NOUN
gujaf-423	130	5	)	)	PUNCT
gujaf-423	130	6	,	,	PUNCT
gujaf-423	130	7	measured	measure	VERB
gujaf-423	130	8	as	as	ADP
gujaf-423	130	9	the	the	DET
gujaf-423	130	10	natural	natural	ADJ
gujaf-423	130	11	logarithm	logarithm	NOUN
gujaf-423	130	12	of	of	ADP
gujaf-423	130	13	total	total	ADJ
gujaf-423	130	14	assets	asset	NOUN
gujaf-423	130	15	,	,	PUNCT
gujaf-423	130	16	is	be	AUX
gujaf-423	130	17	included	include	VERB
gujaf-423	130	18	in	in	ADP
gujaf-423	130	19	this	this	DET
gujaf-423	130	20	study	study	NOUN
gujaf-423	130	21	as	as	ADP
gujaf-423	130	22	a	a	DET
gujaf-423	130	23	moderating	moderate	VERB
gujaf-423	130	24	variable	variable	NOUN
gujaf-423	130	25	,	,	PUNCT
gujaf-423	130	26	rather	rather	ADV
gujaf-423	130	27	than	than	ADP
gujaf-423	130	28	just	just	ADV
gujaf-423	130	29	a	a	DET
gujaf-423	130	30	control	control	NOUN
gujaf-423	130	31	.	.	PUNCT
gujaf-423	131	1	with	with	ADP
gujaf-423	131	2	a	a	DET
gujaf-423	131	3	mean	mean	NOUN
gujaf-423	131	4	of	of	ADP
gujaf-423	131	5	9.973	9.973	NUM
gujaf-423	131	6	and	and	CCONJ
gujaf-423	131	7	a	a	DET
gujaf-423	131	8	standard	standard	ADJ
gujaf-423	131	9	deviation	deviation	NOUN
gujaf-423	131	10	of	of	ADP
gujaf-423	131	11	2.538	2.538	NUM
gujaf-423	131	12	,	,	PUNCT
gujaf-423	131	13	fsz	fsz	NOUN
gujaf-423	131	14	ranges	range	VERB
gujaf-423	131	15	from	from	ADP
gujaf-423	131	16	6.000	6.000	NUM
gujaf-423	131	17	to	to	ADP
gujaf-423	131	18	14.000	14.000	NUM
gujaf-423	131	19	,	,	PUNCT
gujaf-423	131	20	indicating	indicate	VERB
gujaf-423	131	21	substantial	substantial	ADJ
gujaf-423	131	22	variation	variation	NOUN
gujaf-423	131	23	in	in	ADP
gujaf-423	131	24	firm	firm	ADJ
gujaf-423	131	25	scale	scale	NOUN
gujaf-423	131	26	.	.	PUNCT
gujaf-423	132	1	the	the	DET
gujaf-423	132	2	moderating	moderate	VERB
gujaf-423	132	3	role	role	NOUN
gujaf-423	132	4	of	of	ADP
gujaf-423	132	5	firm	firm	ADJ
gujaf-423	132	6	size	size	NOUN
gujaf-423	132	7	is	be	AUX
gujaf-423	132	8	important	important	ADJ
gujaf-423	132	9	because	because	SCONJ
gujaf-423	132	10	larger	large	ADJ
gujaf-423	132	11	firms	firm	NOUN
gujaf-423	132	12	typically	typically	ADV
gujaf-423	132	13	possess	possess	VERB
gujaf-423	132	14	more	more	ADJ
gujaf-423	132	15	resources	resource	NOUN
gujaf-423	132	16	,	,	PUNCT
gujaf-423	132	17	experience	experience	VERB
gujaf-423	132	18	greater	great	ADJ
gujaf-423	132	19	regulatory	regulatory	ADJ
gujaf-423	132	20	and	and	CCONJ
gujaf-423	132	21	stakeholder	stakeholder	NOUN
gujaf-423	132	22	scrutiny	scrutiny	NOUN
gujaf-423	132	23	,	,	PUNCT
gujaf-423	132	24	and	and	CCONJ
gujaf-423	132	25	are	be	AUX
gujaf-423	132	26	more	more	ADV
gujaf-423	132	27	likely	likely	ADJ
gujaf-423	132	28	to	to	PART
gujaf-423	132	29	invest	invest	VERB
gujaf-423	132	30	in	in	ADP
gujaf-423	132	31	sustainable	sustainable	ADJ
gujaf-423	132	32	practices	practice	NOUN
gujaf-423	132	33	.	.	PUNCT
gujaf-423	133	1	as	as	ADP
gujaf-423	133	2	a	a	DET
gujaf-423	133	3	moderator	moderator	NOUN
gujaf-423	133	4	,	,	PUNCT
gujaf-423	133	5	fsz	fsz	NOUN
gujaf-423	133	6	may	may	AUX
gujaf-423	133	7	influence	influence	VERB
gujaf-423	133	8	the	the	DET
gujaf-423	133	9	strength	strength	NOUN
gujaf-423	133	10	or	or	CCONJ
gujaf-423	133	11	direction	direction	NOUN
gujaf-423	133	12	of	of	ADP
gujaf-423	133	13	the	the	DET
gujaf-423	133	14	relationship	relationship	NOUN
gujaf-423	133	15	between	between	ADP
gujaf-423	133	16	board	board	NOUN
gujaf-423	133	17	heterogeneity	heterogeneity	NOUN
gujaf-423	133	18	and	and	CCONJ
gujaf-423	133	19	environmental	environmental	ADJ
gujaf-423	133	20	performance	performance	NOUN
gujaf-423	133	21	,	,	PUNCT
gujaf-423	133	22	providing	provide	VERB
gujaf-423	133	23	deeper	deep	ADJ
gujaf-423	133	24	insight	insight	NOUN
gujaf-423	133	25	into	into	ADP
gujaf-423	133	26	how	how	SCONJ
gujaf-423	133	27	firm	firm	ADJ
gujaf-423	133	28	characteristics	characteristic	NOUN
gujaf-423	133	29	shape	shape	VERB
gujaf-423	133	30	sustainability	sustainability	NOUN
gujaf-423	133	31	outcomes	outcome	NOUN
gujaf-423	133	32	.	.	PUNCT
gujaf-423	134	1	table	table	NOUN
gujaf-423	134	2	2	2	NUM
gujaf-423	134	3	:	:	PUNCT
gujaf-423	134	4	correlation	correlation	NOUN
gujaf-423	134	5	matrix	matrix	NOUN
gujaf-423	134	6	variable	variable	NOUN
gujaf-423	134	7	susdis	susdis	PROPN
gujaf-423	134	8	bind	bind	VERB
gujaf-423	134	9	bgen	bgen	PROPN
gujaf-423	134	10	bpro	bpro	PROPN
gujaf-423	134	11	bnat	bnat	PROPN
gujaf-423	134	12	fsz	fsz	PROPN
gujaf-423	134	13	susdis	susdis	PROPN
gujaf-423	134	14	1.000	1.000	NUM
gujaf-423	134	15	0.245	0.245	NUM
gujaf-423	134	16	0.289	0.289	NUM
gujaf-423	134	17	0.197	0.197	NUM
gujaf-423	134	18	0.262	0.262	NUM
gujaf-423	134	19	0.312	0.312	NUM
gujaf-423	134	20	bind	bind	NOUN
gujaf-423	134	21	0.245	0.245	NUM
gujaf-423	134	22	1.000	1.000	NUM
gujaf-423	134	23	0.158	0.158	NUM
gujaf-423	134	24	0.124	0.124	NUM
gujaf-423	134	25	0.140	0.140	NUM
gujaf-423	134	26	0.185	0.185	NUM
gujaf-423	134	27	bgen	bgen	NOUN
gujaf-423	134	28	0.289	0.289	NUM
gujaf-423	134	29	0.158	0.158	NUM
gujaf-423	134	30	1.000	1.000	NUM
gujaf-423	134	31	0.110	0.110	NUM
gujaf-423	134	32	0.096	0.096	NUM
gujaf-423	134	33	0.172	0.172	NUM
gujaf-423	134	34	bpro	bpro	ADV
gujaf-423	134	35	0.197	0.197	NUM
gujaf-423	134	36	0.124	0.124	NUM
gujaf-423	134	37	0.110	0.110	NUM
gujaf-423	134	38	1.000	1.000	NUM
gujaf-423	134	39	0.088	0.088	NUM
gujaf-423	134	40	0.201	0.201	NUM
gujaf-423	134	41	bnat	bnat	NOUN
gujaf-423	134	42	0.262	0.262	NUM
gujaf-423	134	43	0.140	0.140	NUM
gujaf-423	134	44	0.096	0.096	NUM
gujaf-423	134	45	0.088	0.088	NUM
gujaf-423	134	46	1.000	1.000	NUM
gujaf-423	134	47	0.145	0.145	NUM
gujaf-423	134	48	fsz	fsz	NOUN
gujaf-423	134	49	0.312	0.312	NUM
gujaf-423	134	50	0.185	0.185	NUM
gujaf-423	134	51	0.172	0.172	NUM
gujaf-423	134	52	0.201	0.201	NUM
gujaf-423	134	53	0.145	0.145	NUM
gujaf-423	134	54	1.000	1.000	NUM
gujaf-423	134	55	source	source	NOUN
gujaf-423	134	56	:	:	PUNCT
gujaf-423	134	57	stata	stata	NOUN
gujaf-423	134	58	output	output	NOUN
gujaf-423	134	59	,	,	PUNCT
gujaf-423	134	60	2024	2024	NUM
gujaf-423	134	61	.	.	PUNCT
gujaf-423	135	1	the	the	DET
gujaf-423	135	2	correlation	correlation	NOUN
gujaf-423	135	3	matrix	matrix	NOUN
gujaf-423	135	4	presented	present	VERB
gujaf-423	135	5	above	above	ADV
gujaf-423	135	6	provides	provide	VERB
gujaf-423	135	7	insights	insight	NOUN
gujaf-423	135	8	into	into	ADP
gujaf-423	135	9	the	the	DET
gujaf-423	135	10	strength	strength	NOUN
gujaf-423	135	11	and	and	CCONJ
gujaf-423	135	12	direction	direction	NOUN
gujaf-423	135	13	of	of	ADP
gujaf-423	135	14	linear	linear	ADJ
gujaf-423	135	15	relationships	relationship	NOUN
gujaf-423	135	16	between	between	ADP
gujaf-423	135	17	the	the	DET
gujaf-423	135	18	study	study	NOUN
gujaf-423	135	19	variables	variable	VERB
gujaf-423	135	20	.	.	PUNCT
gujaf-423	136	1	the	the	DET
gujaf-423	136	2	dependent	dependent	ADJ
gujaf-423	136	3	variable	variable	NOUN
gujaf-423	136	4	,	,	PUNCT
gujaf-423	136	5	sustainable	sustainable	ADJ
gujaf-423	136	6	disclosure	disclosure	NOUN
gujaf-423	136	7	(	(	PUNCT
gujaf-423	136	8	susdis	susdis	PROPN
gujaf-423	136	9	)	)	PUNCT
gujaf-423	136	10	,	,	PUNCT
gujaf-423	136	11	shows	show	VERB
gujaf-423	136	12	a	a	DET
gujaf-423	136	13	positive	positive	ADJ
gujaf-423	136	14	correlation	correlation	NOUN
gujaf-423	136	15	with	with	ADP
gujaf-423	136	16	all	all	DET
gujaf-423	136	17	four	four	NUM
gujaf-423	136	18	dimensions	dimension	NOUN
gujaf-423	136	19	of	of	ADP
gujaf-423	136	20	board	board	NOUN
gujaf-423	136	21	heterogeneity	heterogeneity	NOUN
gujaf-423	136	22	,	,	PUNCT
gujaf-423	136	23	as	as	ADV
gujaf-423	136	24	well	well	ADV
gujaf-423	136	25	as	as	ADP
gujaf-423	136	26	firm	firm	ADJ
gujaf-423	136	27	size	size	NOUN
gujaf-423	136	28	(	(	PUNCT
gujaf-423	136	29	fsz	fsz	NOUN
gujaf-423	136	30	)	)	PUNCT
gujaf-423	136	31	.	.	PUNCT
gujaf-423	137	1	specifically	specifically	ADV
gujaf-423	137	2	,	,	PUNCT
gujaf-423	137	3	susdis	susdis	PROPN
gujaf-423	137	4	has	have	VERB
gujaf-423	137	5	the	the	DET
gujaf-423	137	6	strongest	strong	ADJ
gujaf-423	137	7	correlation	correlation	NOUN
gujaf-423	137	8	with	with	ADP
gujaf-423	137	9	fsz	fsz	NOUN
gujaf-423	137	10	(	(	PUNCT
gujaf-423	137	11	0.312	0.312	NUM
gujaf-423	137	12	)	)	PUNCT
gujaf-423	137	13	,	,	PUNCT
gujaf-423	137	14	suggesting	suggest	VERB
gujaf-423	137	15	that	that	SCONJ
gujaf-423	137	16	larger	large	ADJ
gujaf-423	137	17	firms	firm	NOUN
gujaf-423	137	18	are	be	AUX
gujaf-423	137	19	more	more	ADV
gujaf-423	137	20	likely	likely	ADJ
gujaf-423	137	21	to	to	PART
gujaf-423	137	22	engage	engage	VERB
gujaf-423	137	23	in	in	ADP
gujaf-423	137	24	sustainability	sustainability	NOUN
gujaf-423	137	25	disclosure	disclosure	NOUN
gujaf-423	137	26	.	.	PUNCT
gujaf-423	138	1	this	this	PRON
gujaf-423	138	2	supports	support	VERB
gujaf-423	138	3	the	the	DET
gujaf-423	138	4	notion	notion	NOUN
gujaf-423	138	5	that	that	SCONJ
gujaf-423	138	6	resource	resource	NOUN
gujaf-423	138	7	availability	availability	NOUN
gujaf-423	138	8	and	and	CCONJ
gujaf-423	138	9	external	external	ADJ
gujaf-423	138	10	pressure	pressure	NOUN
gujaf-423	138	11	in	in	ADP
gujaf-423	138	12	larger	large	ADJ
gujaf-423	138	13	organizations	organization	NOUN
gujaf-423	138	14	contribute	contribute	VERB
gujaf-423	138	15	to	to	ADP
gujaf-423	138	16	better	well	ADJ
gujaf-423	138	17	environmental	environmental	ADJ
gujaf-423	138	18	performance	performance	NOUN
gujaf-423	138	19	.	.	PUNCT
gujaf-423	139	1	among	among	ADP
gujaf-423	139	2	the	the	DET
gujaf-423	139	3	board	board	NOUN
gujaf-423	139	4	characteristics	characteristic	NOUN
gujaf-423	139	5	,	,	PUNCT
gujaf-423	139	6	gender	gender	NOUN
gujaf-423	139	7	diversity	diversity	NOUN
gujaf-423	139	8	(	(	PUNCT
gujaf-423	139	9	bgen	bgen	PROPN
gujaf-423	139	10	)	)	PUNCT
gujaf-423	139	11	and	and	CCONJ
gujaf-423	139	12	nationality	nationality	NOUN
gujaf-423	139	13	diversity	diversity	NOUN
gujaf-423	139	14	(	(	PUNCT
gujaf-423	139	15	bnat	bnat	NOUN
gujaf-423	139	16	)	)	PUNCT
gujaf-423	139	17	exhibit	exhibit	VERB
gujaf-423	139	18	moderate	moderate	ADJ
gujaf-423	139	19	positive	positive	ADJ
gujaf-423	139	20	correlations	correlation	NOUN
gujaf-423	139	21	with	with	ADP
gujaf-423	139	22	susdis	susdis	PROPN
gujaf-423	139	23	(	(	PUNCT
gujaf-423	139	24	0.289	0.289	NUM
gujaf-423	139	25	and	and	CCONJ
gujaf-423	139	26	0.262	0.262	NUM
gujaf-423	139	27	,	,	PUNCT
gujaf-423	139	28	respectively	respectively	ADV
gujaf-423	139	29	)	)	PUNCT
gujaf-423	139	30	,	,	PUNCT
gujaf-423	139	31	implying	imply	VERB
gujaf-423	139	32	that	that	SCONJ
gujaf-423	139	33	diverse	diverse	ADJ
gujaf-423	139	34	boards	board	NOUN
gujaf-423	139	35	may	may	AUX
gujaf-423	139	36	be	be	AUX
gujaf-423	139	37	more	more	ADV
gujaf-423	139	38	inclined	inclined	ADJ
gujaf-423	139	39	toward	toward	ADP
gujaf-423	139	40	transparent	transparent	ADJ
gujaf-423	139	41	sustainability	sustainability	NOUN
gujaf-423	139	42	practices	practice	NOUN
gujaf-423	139	43	.	.	PUNCT
gujaf-423	140	1	the	the	DET
gujaf-423	140	2	correlations	correlation	NOUN
gujaf-423	140	3	among	among	ADP
gujaf-423	140	4	the	the	DET
gujaf-423	140	5	board	board	NOUN
gujaf-423	140	6	heterogeneity	heterogeneity	NOUN
gujaf-423	140	7	variables	variable	NOUN
gujaf-423	140	8	themselves	themselves	PRON
gujaf-423	140	9	are	be	AUX
gujaf-423	140	10	generally	generally	ADV
gujaf-423	140	11	low	low	ADJ
gujaf-423	140	12	to	to	AUX
gujaf-423	140	13	moderate	moderate	ADJ
gujaf-423	140	14	,	,	PUNCT
gujaf-423	140	15	indicating	indicate	VERB
gujaf-423	140	16	limited	limited	ADJ
gujaf-423	140	17	multicollinearity	multicollinearity	NOUN
gujaf-423	140	18	,	,	PUNCT
gujaf-423	140	19	which	which	PRON
gujaf-423	140	20	is	be	AUX
gujaf-423	140	21	favorable	favorable	ADJ
gujaf-423	140	22	for	for	ADP
gujaf-423	140	23	regression	regression	NOUN
gujaf-423	140	24	analysis	analysis	NOUN
gujaf-423	140	25	.	.	PUNCT
gujaf-423	141	1	for	for	ADP
gujaf-423	141	2	instance	instance	NOUN
gujaf-423	141	3	,	,	PUNCT
gujaf-423	141	4	the	the	DET
gujaf-423	141	5	correlation	correlation	NOUN
gujaf-423	141	6	between	between	ADP
gujaf-423	141	7	bgen	bgen	PROPN
gujaf-423	141	8	and	and	CCONJ
gujaf-423	141	9	bind	bind	VERB
gujaf-423	141	10	is	be	AUX
gujaf-423	141	11	0.158	0.158	NUM
gujaf-423	141	12	,	,	PUNCT
gujaf-423	141	13	and	and	CCONJ
gujaf-423	141	14	between	between	ADP
gujaf-423	141	15	bpro	bpro	ADJ
gujaf-423	141	16	and	and	CCONJ
gujaf-423	141	17	bind	bind	NOUN
gujaf-423	141	18	is	be	AUX
gujaf-423	141	19	0.124	0.124	NUM
gujaf-423	141	20	,	,	PUNCT
gujaf-423	141	21	suggesting	suggest	VERB
gujaf-423	141	22	that	that	SCONJ
gujaf-423	141	23	these	these	DET
gujaf-423	141	24	board	board	NOUN
gujaf-423	141	25	attributes	attribute	VERB
gujaf-423	141	26	operate	operate	VERB
gujaf-423	141	27	somewhat	somewhat	ADV
gujaf-423	141	28	independently	independently	ADV
gujaf-423	141	29	.	.	PUNCT
gujaf-423	142	1	this	this	DET
gujaf-423	142	2	independence	independence	NOUN
gujaf-423	142	3	enhances	enhance	VERB
gujaf-423	142	4	the	the	DET
gujaf-423	142	5	robustness	robustness	NOUN
gujaf-423	142	6	of	of	ADP
gujaf-423	142	7	multivariate	multivariate	NOUN
gujaf-423	142	8	models	model	NOUN
gujaf-423	142	9	,	,	PUNCT
gujaf-423	142	10	as	as	SCONJ
gujaf-423	142	11	each	each	DET
gujaf-423	142	12	dimension	dimension	NOUN
gujaf-423	142	13	can	can	AUX
gujaf-423	142	14	uniquely	uniquely	ADV
gujaf-423	142	15	contribute	contribute	VERB
gujaf-423	142	16	to	to	ADP
gujaf-423	142	17	the	the	DET
gujaf-423	142	18	explanation	explanation	NOUN
gujaf-423	142	19	of	of	ADP
gujaf-423	142	20	variance	variance	NOUN
gujaf-423	142	21	in	in	ADP
gujaf-423	142	22	sustainability	sustainability	NOUN
gujaf-423	142	23	disclosure	disclosure	NOUN
gujaf-423	142	24	.	.	PUNCT
gujaf-423	143	1	additionally	additionally	ADV
gujaf-423	143	2	,	,	PUNCT
gujaf-423	143	3	board	board	NOUN
gujaf-423	143	4	gusau	gusau	PROPN
gujaf-423	143	5	journal	journal	PROPN
gujaf-423	143	6	of	of	ADP
gujaf-423	143	7	accounting	accounting	NOUN
gujaf-423	143	8	and	and	CCONJ
gujaf-423	143	9	finance	finance	NOUN
gujaf-423	143	10	,	,	PUNCT
gujaf-423	143	11	vol.6	vol.6	PROPN
gujaf-423	143	12	,	,	PUNCT
gujaf-423	143	13	issue	issue	NOUN
gujaf-423	143	14	2	2	NUM
gujaf-423	143	15	,	,	PUNCT
gujaf-423	143	16	april	april	PROPN
gujaf-423	143	17	,	,	PUNCT
gujaf-423	143	18	2025	2025	NUM
gujaf-423	143	19	174	174	NUM
gujaf-423	143	20	professionalism	professionalism	NOUN
gujaf-423	143	21	(	(	PUNCT
gujaf-423	143	22	bpro	bpro	ADJ
gujaf-423	143	23	)	)	PUNCT
gujaf-423	143	24	has	have	VERB
gujaf-423	143	25	a	a	DET
gujaf-423	143	26	low	low	ADJ
gujaf-423	143	27	to	to	PART
gujaf-423	143	28	moderate	moderate	VERB
gujaf-423	143	29	positive	positive	ADJ
gujaf-423	143	30	correlation	correlation	NOUN
gujaf-423	143	31	with	with	ADP
gujaf-423	143	32	fsz	fsz	NOUN
gujaf-423	143	33	(	(	PUNCT
gujaf-423	143	34	0.201	0.201	NUM
gujaf-423	143	35	)	)	PUNCT
gujaf-423	143	36	,	,	PUNCT
gujaf-423	143	37	which	which	PRON
gujaf-423	143	38	may	may	AUX
gujaf-423	143	39	reflect	reflect	VERB
gujaf-423	143	40	that	that	SCONJ
gujaf-423	143	41	larger	large	ADJ
gujaf-423	143	42	firms	firm	NOUN
gujaf-423	143	43	tend	tend	VERB
gujaf-423	143	44	to	to	PART
gujaf-423	143	45	appoint	appoint	VERB
gujaf-423	143	46	more	more	ADV
gujaf-423	143	47	professionally	professionally	ADV
gujaf-423	143	48	qualified	qualified	ADJ
gujaf-423	143	49	directors	director	NOUN
gujaf-423	143	50	.	.	PUNCT
gujaf-423	144	1	diagnostic	diagnostic	ADJ
gujaf-423	144	2	tests	test	NOUN
gujaf-423	144	3	to	to	PART
gujaf-423	144	4	ensure	ensure	VERB
gujaf-423	144	5	the	the	DET
gujaf-423	144	6	reliability	reliability	NOUN
gujaf-423	144	7	and	and	CCONJ
gujaf-423	144	8	validity	validity	NOUN
gujaf-423	144	9	of	of	ADP
gujaf-423	144	10	the	the	DET
gujaf-423	144	11	regression	regression	NOUN
gujaf-423	144	12	estimates	estimate	NOUN
gujaf-423	144	13	,	,	PUNCT
gujaf-423	144	14	this	this	DET
gujaf-423	144	15	study	study	NOUN
gujaf-423	144	16	conducted	conduct	VERB
gujaf-423	144	17	several	several	ADJ
gujaf-423	144	18	diagnostic	diagnostic	ADJ
gujaf-423	144	19	tests	test	NOUN
gujaf-423	144	20	in	in	ADP
gujaf-423	144	21	line	line	NOUN
gujaf-423	144	22	with	with	ADP
gujaf-423	144	23	the	the	DET
gujaf-423	144	24	econometric	econometric	ADJ
gujaf-423	144	25	guidelines	guideline	NOUN
gujaf-423	144	26	proposed	propose	VERB
gujaf-423	144	27	by	by	ADP
gujaf-423	144	28	wooldridge	wooldridge	PROPN
gujaf-423	144	29	(	(	PUNCT
gujaf-423	144	30	2011	2011	NUM
gujaf-423	144	31	)	)	PUNCT
gujaf-423	144	32	.	.	PUNCT
gujaf-423	145	1	these	these	DET
gujaf-423	145	2	diagnostics	diagnostic	NOUN
gujaf-423	145	3	were	be	AUX
gujaf-423	145	4	essential	essential	ADJ
gujaf-423	145	5	to	to	PART
gujaf-423	145	6	address	address	VERB
gujaf-423	145	7	potential	potential	ADJ
gujaf-423	145	8	violations	violation	NOUN
gujaf-423	145	9	of	of	ADP
gujaf-423	145	10	key	key	ADJ
gujaf-423	145	11	classical	classical	ADJ
gujaf-423	145	12	assumptions	assumption	NOUN
gujaf-423	145	13	and	and	CCONJ
gujaf-423	145	14	to	to	PART
gujaf-423	145	15	guarantee	guarantee	VERB
gujaf-423	145	16	that	that	SCONJ
gujaf-423	145	17	the	the	DET
gujaf-423	145	18	estimated	estimate	VERB
gujaf-423	145	19	parameters	parameter	NOUN
gujaf-423	145	20	were	be	AUX
gujaf-423	145	21	unbiased	unbiased	ADJ
gujaf-423	145	22	and	and	CCONJ
gujaf-423	145	23	efficient	efficient	ADJ
gujaf-423	145	24	.	.	PUNCT
gujaf-423	146	1	the	the	DET
gujaf-423	146	2	multicollinearity	multicollinearity	NOUN
gujaf-423	146	3	test	test	NOUN
gujaf-423	146	4	,	,	PUNCT
gujaf-423	146	5	based	base	VERB
gujaf-423	146	6	on	on	ADP
gujaf-423	146	7	the	the	DET
gujaf-423	146	8	correlation	correlation	NOUN
gujaf-423	146	9	matrix	matrix	NOUN
gujaf-423	146	10	,	,	PUNCT
gujaf-423	146	11	revealed	reveal	VERB
gujaf-423	146	12	no	no	DET
gujaf-423	146	13	concerning	concern	VERB
gujaf-423	146	14	relationships	relationship	NOUN
gujaf-423	146	15	among	among	ADP
gujaf-423	146	16	the	the	DET
gujaf-423	146	17	explanatory	explanatory	ADJ
gujaf-423	146	18	variables	variable	NOUN
gujaf-423	146	19	,	,	PUNCT
gujaf-423	146	20	as	as	SCONJ
gujaf-423	146	21	all	all	DET
gujaf-423	146	22	correlation	correlation	NOUN
gujaf-423	146	23	coefficients	coefficient	NOUN
gujaf-423	146	24	were	be	AUX
gujaf-423	146	25	well	well	ADV
gujaf-423	146	26	below	below	ADP
gujaf-423	146	27	the	the	DET
gujaf-423	146	28	threshold	threshold	NOUN
gujaf-423	146	29	of	of	ADP
gujaf-423	146	30	0.7	0.7	NUM
gujaf-423	146	31	,	,	PUNCT
gujaf-423	146	32	indicating	indicate	VERB
gujaf-423	146	33	the	the	DET
gujaf-423	146	34	absence	absence	NOUN
gujaf-423	146	35	of	of	ADP
gujaf-423	146	36	multicollinearity	multicollinearity	NOUN
gujaf-423	146	37	.	.	PUNCT
gujaf-423	147	1	the	the	DET
gujaf-423	147	2	hausman	hausman	PROPN
gujaf-423	147	3	test	test	NOUN
gujaf-423	147	4	was	be	AUX
gujaf-423	147	5	employed	employ	VERB
gujaf-423	147	6	to	to	PART
gujaf-423	147	7	determine	determine	VERB
gujaf-423	147	8	the	the	DET
gujaf-423	147	9	appropriate	appropriate	ADJ
gujaf-423	147	10	panel	panel	NOUN
gujaf-423	147	11	estimation	estimation	NOUN
gujaf-423	147	12	technique	technique	NOUN
gujaf-423	147	13	between	between	ADP
gujaf-423	147	14	fixed	fix	VERB
gujaf-423	147	15	effects	effect	NOUN
gujaf-423	147	16	and	and	CCONJ
gujaf-423	147	17	random	random	ADJ
gujaf-423	147	18	effects	effect	NOUN
gujaf-423	147	19	models	model	NOUN
gujaf-423	147	20	.	.	PUNCT
gujaf-423	148	1	the	the	DET
gujaf-423	148	2	result	result	NOUN
gujaf-423	148	3	of	of	ADP
gujaf-423	148	4	the	the	DET
gujaf-423	148	5	test	test	NOUN
gujaf-423	148	6	yielded	yield	VERB
gujaf-423	148	7	a	a	DET
gujaf-423	148	8	statistically	statistically	ADV
gujaf-423	148	9	significant	significant	ADJ
gujaf-423	148	10	p	p	NOUN
gujaf-423	148	11	-	-	PUNCT
gujaf-423	148	12	value	value	NOUN
gujaf-423	148	13	(	(	PUNCT
gujaf-423	148	14	0.0001	0.0001	NUM
gujaf-423	148	15	)	)	PUNCT
gujaf-423	148	16	,	,	PUNCT
gujaf-423	148	17	leading	lead	VERB
gujaf-423	148	18	to	to	ADP
gujaf-423	148	19	the	the	DET
gujaf-423	148	20	rejection	rejection	NOUN
gujaf-423	148	21	of	of	ADP
gujaf-423	148	22	the	the	DET
gujaf-423	148	23	null	null	ADJ
gujaf-423	148	24	hypothesis	hypothesis	NOUN
gujaf-423	148	25	in	in	ADP
gujaf-423	148	26	favor	favor	NOUN
gujaf-423	148	27	of	of	ADP
gujaf-423	148	28	the	the	DET
gujaf-423	148	29	fixed	fix	VERB
gujaf-423	148	30	effects	effect	NOUN
gujaf-423	148	31	model	model	NOUN
gujaf-423	148	32	.	.	PUNCT
gujaf-423	149	1	this	this	PRON
gujaf-423	149	2	indicates	indicate	VERB
gujaf-423	149	3	that	that	SCONJ
gujaf-423	149	4	firm	firm	ADJ
gujaf-423	149	5	-	-	PUNCT
gujaf-423	149	6	specific	specific	ADJ
gujaf-423	149	7	effects	effect	NOUN
gujaf-423	149	8	are	be	AUX
gujaf-423	149	9	correlated	correlate	VERB
gujaf-423	149	10	with	with	ADP
gujaf-423	149	11	the	the	DET
gujaf-423	149	12	explanatory	explanatory	ADJ
gujaf-423	149	13	variables	variable	NOUN
gujaf-423	149	14	and	and	CCONJ
gujaf-423	149	15	that	that	SCONJ
gujaf-423	149	16	the	the	DET
gujaf-423	149	17	fixed	fix	VERB
gujaf-423	149	18	effects	effect	NOUN
gujaf-423	149	19	model	model	NOUN
gujaf-423	149	20	is	be	AUX
gujaf-423	149	21	more	more	ADV
gujaf-423	149	22	consistent	consistent	ADJ
gujaf-423	149	23	and	and	CCONJ
gujaf-423	149	24	suitable	suitable	ADJ
gujaf-423	149	25	for	for	ADP
gujaf-423	149	26	this	this	DET
gujaf-423	149	27	study	study	NOUN
gujaf-423	149	28	.	.	PUNCT
gujaf-423	150	1	furthermore	furthermore	ADV
gujaf-423	150	2	,	,	PUNCT
gujaf-423	150	3	a	a	DET
gujaf-423	150	4	shapiro	shapiro	PROPN
gujaf-423	150	5	-	-	PUNCT
gujaf-423	150	6	wilk	wilk	NOUN
gujaf-423	150	7	test	test	NOUN
gujaf-423	150	8	was	be	AUX
gujaf-423	150	9	conducted	conduct	VERB
gujaf-423	150	10	to	to	PART
gujaf-423	150	11	assess	assess	VERB
gujaf-423	150	12	the	the	DET
gujaf-423	150	13	normality	normality	NOUN
gujaf-423	150	14	of	of	ADP
gujaf-423	150	15	residuals	residual	NOUN
gujaf-423	150	16	.	.	PUNCT
gujaf-423	151	1	the	the	DET
gujaf-423	151	2	result	result	NOUN
gujaf-423	151	3	was	be	AUX
gujaf-423	151	4	statistically	statistically	ADV
gujaf-423	151	5	insignificant	insignificant	ADJ
gujaf-423	151	6	,	,	PUNCT
gujaf-423	151	7	implying	imply	VERB
gujaf-423	151	8	that	that	SCONJ
gujaf-423	151	9	the	the	DET
gujaf-423	151	10	residuals	residual	NOUN
gujaf-423	151	11	of	of	ADP
gujaf-423	151	12	the	the	DET
gujaf-423	151	13	model	model	NOUN
gujaf-423	151	14	are	be	AUX
gujaf-423	151	15	normally	normally	ADV
gujaf-423	151	16	distributed	distribute	VERB
gujaf-423	151	17	.	.	PUNCT
gujaf-423	152	1	however	however	ADV
gujaf-423	152	2	,	,	PUNCT
gujaf-423	152	3	the	the	DET
gujaf-423	152	4	wooldridge	wooldridge	PROPN
gujaf-423	152	5	test	test	NOUN
gujaf-423	152	6	for	for	ADP
gujaf-423	152	7	autocorrelation	autocorrelation	NOUN
gujaf-423	152	8	in	in	ADP
gujaf-423	152	9	panel	panel	NOUN
gujaf-423	152	10	data	datum	NOUN
gujaf-423	152	11	indicated	indicate	VERB
gujaf-423	152	12	the	the	DET
gujaf-423	152	13	presence	presence	NOUN
gujaf-423	152	14	of	of	ADP
gujaf-423	152	15	firstorder	firstorder	NOUN
gujaf-423	152	16	autocorrelation	autocorrelation	NOUN
gujaf-423	152	17	,	,	PUNCT
gujaf-423	152	18	while	while	SCONJ
gujaf-423	152	19	the	the	DET
gujaf-423	152	20	modified	modify	VERB
gujaf-423	152	21	wald	wald	NOUN
gujaf-423	152	22	test	test	NOUN
gujaf-423	152	23	for	for	ADP
gujaf-423	152	24	group	group	NOUN
gujaf-423	152	25	-	-	PUNCT
gujaf-423	152	26	wise	wise	ADJ
gujaf-423	152	27	heteroskedasticity	heteroskedasticity	NOUN
gujaf-423	152	28	also	also	ADV
gujaf-423	152	29	returned	return	VERB
gujaf-423	152	30	a	a	DET
gujaf-423	152	31	significant	significant	ADJ
gujaf-423	152	32	p	p	NOUN
gujaf-423	152	33	-	-	PUNCT
gujaf-423	152	34	value	value	NOUN
gujaf-423	152	35	(	(	PUNCT
gujaf-423	152	36	0.000	0.000	NUM
gujaf-423	152	37	)	)	PUNCT
gujaf-423	152	38	,	,	PUNCT
gujaf-423	152	39	indicating	indicate	VERB
gujaf-423	152	40	a	a	DET
gujaf-423	152	41	violation	violation	NOUN
gujaf-423	152	42	of	of	ADP
gujaf-423	152	43	the	the	DET
gujaf-423	152	44	homoscedasticity	homoscedasticity	NOUN
gujaf-423	152	45	assumption	assumption	NOUN
gujaf-423	152	46	.	.	PUNCT
gujaf-423	153	1	to	to	PART
gujaf-423	153	2	address	address	VERB
gujaf-423	153	3	these	these	DET
gujaf-423	153	4	violationsautocorrelation	violationsautocorrelation	NOUN
gujaf-423	153	5	and	and	CCONJ
gujaf-423	153	6	heteroskedasticitythis	heteroskedasticitythis	PROPN
gujaf-423	153	7	study	study	NOUN
gujaf-423	153	8	applied	apply	VERB
gujaf-423	153	9	the	the	DET
gujaf-423	153	10	panel	panel	NOUN
gujaf-423	153	11	-	-	PUNCT
gujaf-423	153	12	corrected	correct	VERB
gujaf-423	153	13	standard	standard	ADJ
gujaf-423	153	14	errors	error	NOUN
gujaf-423	153	15	(	(	PUNCT
gujaf-423	153	16	pcse	pcse	NOUN
gujaf-423	153	17	)	)	PUNCT
gujaf-423	153	18	approach	approach	NOUN
gujaf-423	153	19	.	.	PUNCT
gujaf-423	154	1	the	the	DET
gujaf-423	154	2	pcse	pcse	NOUN
gujaf-423	154	3	technique	technique	NOUN
gujaf-423	154	4	,	,	PUNCT
gujaf-423	154	5	as	as	SCONJ
gujaf-423	154	6	recommended	recommend	VERB
gujaf-423	154	7	by	by	ADP
gujaf-423	154	8	gujarati	gujarati	PROPN
gujaf-423	154	9	(	(	PUNCT
gujaf-423	154	10	2004	2004	NUM
gujaf-423	154	11	)	)	PUNCT
gujaf-423	154	12	and	and	CCONJ
gujaf-423	154	13	mantobaye	mantobaye	NOUN
gujaf-423	154	14	,	,	PUNCT
gujaf-423	154	15	william	william	PROPN
gujaf-423	154	16	,	,	PUNCT
gujaf-423	154	17	and	and	CCONJ
gujaf-423	154	18	rea	rea	X
gujaf-423	154	19	(	(	PUNCT
gujaf-423	154	20	2017	2017	NUM
gujaf-423	154	21	)	)	PUNCT
gujaf-423	154	22	,	,	PUNCT
gujaf-423	154	23	corrects	correct	NOUN
gujaf-423	154	24	for	for	ADP
gujaf-423	154	25	heteroskedasticity	heteroskedasticity	NOUN
gujaf-423	154	26	and	and	CCONJ
gujaf-423	154	27	autocorrelation	autocorrelation	NOUN
gujaf-423	154	28	while	while	SCONJ
gujaf-423	154	29	maintaining	maintain	VERB
gujaf-423	154	30	robust	robust	ADJ
gujaf-423	154	31	standard	standard	ADJ
gujaf-423	154	32	error	error	NOUN
gujaf-423	154	33	estimates	estimate	NOUN
gujaf-423	154	34	.	.	PUNCT
gujaf-423	155	1	accordingly	accordingly	ADV
gujaf-423	155	2	,	,	PUNCT
gujaf-423	155	3	the	the	DET
gujaf-423	155	4	results	result	NOUN
gujaf-423	155	5	from	from	ADP
gujaf-423	155	6	the	the	DET
gujaf-423	155	7	pcse	pcse	NOUN
gujaf-423	155	8	model	model	NOUN
gujaf-423	155	9	are	be	AUX
gujaf-423	155	10	presented	present	VERB
gujaf-423	155	11	and	and	CCONJ
gujaf-423	155	12	discussed	discuss	VERB
gujaf-423	155	13	in	in	ADP
gujaf-423	155	14	the	the	DET
gujaf-423	155	15	next	next	ADJ
gujaf-423	155	16	section	section	NOUN
gujaf-423	155	17	.	.	PUNCT
gujaf-423	156	1	table	table	NOUN
gujaf-423	156	2	2	2	NUM
gujaf-423	156	3	:	:	PUNCT
gujaf-423	156	4	summary	summary	NOUN
gujaf-423	156	5	of	of	ADP
gujaf-423	156	6	diagnostic	diagnostic	ADJ
gujaf-423	156	7	tests	test	NOUN
gujaf-423	156	8	diagnostic	diagnostic	ADJ
gujaf-423	156	9	test	test	NOUN
gujaf-423	156	10	purpose	purpose	NOUN
gujaf-423	156	11	test	test	NOUN
gujaf-423	156	12	statistic	statistic	NOUN
gujaf-423	156	13	/	/	SYM
gujaf-423	156	14	method	method	NOUN
gujaf-423	156	15	p	p	NOUN
gujaf-423	156	16	-	-	PUNCT
gujaf-423	156	17	value	value	NOUN
gujaf-423	156	18	decision	decision	NOUN
gujaf-423	156	19	/	/	SYM
gujaf-423	156	20	interpretation	interpretation	NOUN
gujaf-423	156	21	multicollinearity	multicollinearity	NOUN
gujaf-423	156	22	test	test	NOUN
gujaf-423	156	23	to	to	PART
gujaf-423	156	24	check	check	VERB
gujaf-423	156	25	for	for	ADP
gujaf-423	156	26	high	high	ADJ
gujaf-423	156	27	correlation	correlation	NOUN
gujaf-423	156	28	among	among	ADP
gujaf-423	156	29	independent	independent	ADJ
gujaf-423	156	30	variables	variable	NOUN
gujaf-423	156	31	correlation	correlation	NOUN
gujaf-423	156	32	matrix	matrix	NOUN
gujaf-423	156	33	no	no	DET
gujaf-423	156	34	multicollinearity	multicollinearity	NOUN
gujaf-423	156	35	detected	detect	VERB
gujaf-423	156	36	(	(	PUNCT
gujaf-423	156	37	all	all	DET
gujaf-423	156	38	coefficients	coefficient	NOUN
gujaf-423	156	39	<	<	X
gujaf-423	156	40	0.7	0.7	NUM
gujaf-423	156	41	)	)	PUNCT
gujaf-423	156	42	hausman	hausman	ADJ
gujaf-423	156	43	test	test	NOUN
gujaf-423	156	44	to	to	PART
gujaf-423	156	45	choose	choose	VERB
gujaf-423	156	46	between	between	ADP
gujaf-423	156	47	fixed	fix	VERB
gujaf-423	156	48	effects	effect	NOUN
gujaf-423	156	49	and	and	CCONJ
gujaf-423	156	50	random	random	ADJ
gujaf-423	156	51	effects	effect	NOUN
gujaf-423	156	52	model	model	PROPN
gujaf-423	156	53	hausman	hausman	PROPN
gujaf-423	156	54	chisquare	chisquare	PROPN
gujaf-423	156	55	test	test	NOUN
gujaf-423	156	56	0.0001	0.0001	NUM
gujaf-423	156	57	fixed	fix	VERB
gujaf-423	156	58	effects	effect	NOUN
gujaf-423	156	59	model	model	NOUN
gujaf-423	156	60	selected	select	VERB
gujaf-423	156	61	(	(	PUNCT
gujaf-423	156	62	statistically	statistically	ADV
gujaf-423	156	63	significant	significant	ADJ
gujaf-423	156	64	)	)	PUNCT
gujaf-423	156	65	normality	normality	NOUN
gujaf-423	156	66	test	test	NOUN
gujaf-423	156	67	of	of	ADP
gujaf-423	156	68	to	to	PART
gujaf-423	156	69	confirm	confirm	VERB
gujaf-423	157	1	normal	normal	ADJ
gujaf-423	157	2	shapiro	shapiro	NOUN
gujaf-423	157	3	-	-	PUNCT
gujaf-423	157	4	wilk	wilk	NOUN
gujaf-423	157	5	>	>	NOUN
gujaf-423	157	6	0.05	0.05	NUM
gujaf-423	157	7	residuals	residual	NOUN
gujaf-423	157	8	are	be	AUX
gujaf-423	157	9	normally	normally	ADV
gujaf-423	157	10	distributed	distribute	VERB
gujaf-423	157	11	gusau	gusau	ADJ
gujaf-423	157	12	journal	journal	NOUN
gujaf-423	157	13	of	of	ADP
gujaf-423	157	14	accounting	accounting	NOUN
gujaf-423	157	15	and	and	CCONJ
gujaf-423	157	16	finance	finance	NOUN
gujaf-423	157	17	,	,	PUNCT
gujaf-423	157	18	vol.6	vol.6	PROPN
gujaf-423	157	19	,	,	PUNCT
gujaf-423	157	20	issue	issue	NOUN
gujaf-423	157	21	2	2	NUM
gujaf-423	157	22	,	,	PUNCT
gujaf-423	157	23	april	april	PROPN
gujaf-423	157	24	,	,	PUNCT
gujaf-423	157	25	2025	2025	NUM
gujaf-423	157	26	175	175	NUM
gujaf-423	157	27	residuals	residual	NOUN
gujaf-423	157	28	distribution	distribution	NOUN
gujaf-423	157	29	of	of	ADP
gujaf-423	157	30	residuals	residual	NOUN
gujaf-423	157	31	test	test	NOUN
gujaf-423	157	32	(	(	PUNCT
gujaf-423	157	33	not	not	PART
gujaf-423	157	34	statistically	statistically	ADV
gujaf-423	157	35	significant	significant	ADJ
gujaf-423	157	36	)	)	PUNCT
gujaf-423	157	37	autocorrelation	autocorrelation	NOUN
gujaf-423	157	38	test	test	NOUN
gujaf-423	157	39	to	to	PART
gujaf-423	157	40	detect	detect	VERB
gujaf-423	157	41	autocorrelation	autocorrelation	NOUN
gujaf-423	157	42	in	in	ADP
gujaf-423	157	43	panel	panel	NOUN
gujaf-423	157	44	data	data	PROPN
gujaf-423	157	45	wooldridge	wooldridge	PROPN
gujaf-423	157	46	test	test	PROPN
gujaf-423	157	47	for	for	ADP
gujaf-423	157	48	autocorrelation	autocorrelation	NOUN
gujaf-423	157	49	<	<	X
gujaf-423	157	50	0.05	0.05	NUM
gujaf-423	157	51	presence	presence	NOUN
gujaf-423	157	52	of	of	ADP
gujaf-423	157	53	autocorrelation	autocorrelation	NOUN
gujaf-423	157	54	detected	detect	VERB
gujaf-423	157	55	(	(	PUNCT
gujaf-423	157	56	statistically	statistically	ADV
gujaf-423	157	57	significant	significant	ADJ
gujaf-423	157	58	)	)	PUNCT
gujaf-423	157	59	heteroskedasticity	heteroskedasticity	NOUN
gujaf-423	157	60	test	test	NOUN
gujaf-423	157	61	to	to	PART
gujaf-423	157	62	test	test	VERB
gujaf-423	157	63	for	for	ADP
gujaf-423	157	64	constant	constant	ADJ
gujaf-423	157	65	variance	variance	NOUN
gujaf-423	157	66	in	in	ADP
gujaf-423	157	67	the	the	DET
gujaf-423	157	68	residuals	residual	NOUN
gujaf-423	157	69	modified	modify	VERB
gujaf-423	157	70	wald	wald	NOUN
gujaf-423	157	71	test	test	NOUN
gujaf-423	157	72	(	(	PUNCT
gujaf-423	157	73	groupwise	groupwise	NOUN
gujaf-423	157	74	)	)	PUNCT
gujaf-423	157	75	0.000	0.000	NUM
gujaf-423	157	76	presence	presence	NOUN
gujaf-423	157	77	of	of	ADP
gujaf-423	157	78	heteroskedasticity	heteroskedasticity	NOUN
gujaf-423	157	79	(	(	PUNCT
gujaf-423	157	80	homoscedasticity	homoscedasticity	NOUN
gujaf-423	157	81	assumption	assumption	NOUN
gujaf-423	157	82	violated	violate	VERB
gujaf-423	157	83	)	)	PUNCT
gujaf-423	157	84	estimation	estimation	NOUN
gujaf-423	157	85	technique	technique	NOUN
gujaf-423	157	86	to	to	PART
gujaf-423	157	87	correct	correct	VERB
gujaf-423	157	88	issues	issue	NOUN
gujaf-423	157	89	to	to	PART
gujaf-423	157	90	address	address	VERB
gujaf-423	157	91	autocorrelation	autocorrelation	NOUN
gujaf-423	157	92	and	and	CCONJ
gujaf-423	157	93	heteroskedasticity	heteroskedasticity	NOUN
gujaf-423	157	94	panel	panel	NOUN
gujaf-423	157	95	-	-	PUNCT
gujaf-423	157	96	corrected	correct	VERB
gujaf-423	157	97	standard	standard	ADJ
gujaf-423	157	98	errors	error	NOUN
gujaf-423	157	99	(	(	PUNCT
gujaf-423	157	100	pcse	pcse	PROPN
gujaf-423	157	101	)	)	PUNCT
gujaf-423	157	102	pcse	pcse	NOUN
gujaf-423	157	103	used	use	VERB
gujaf-423	157	104	as	as	ADP
gujaf-423	157	105	robust	robust	ADJ
gujaf-423	157	106	estimator	estimator	NOUN
gujaf-423	157	107	following	follow	VERB
gujaf-423	157	108	gujarati	gujarati	PROPN
gujaf-423	157	109	(	(	PUNCT
gujaf-423	157	110	2004	2004	NUM
gujaf-423	157	111	)	)	PUNCT
gujaf-423	157	112	and	and	CCONJ
gujaf-423	157	113	mantobaye	mantobaye	NOUN
gujaf-423	157	114	et	et	PROPN
gujaf-423	157	115	al	al	PROPN
gujaf-423	157	116	.	.	PROPN
gujaf-423	158	1	(	(	PUNCT
gujaf-423	158	2	2017	2017	NUM
gujaf-423	158	3	)	)	PUNCT
gujaf-423	158	4	source	source	NOUN
gujaf-423	158	5	:	:	PUNCT
gujaf-423	158	6	stata	stata	PROPN
gujaf-423	158	7	output	output	NOUN
gujaf-423	158	8	,	,	PUNCT
gujaf-423	158	9	2024	2024	NUM
gujaf-423	158	10	.	.	PUNCT
gujaf-423	159	1	table	table	NOUN
gujaf-423	159	2	3	3	NUM
gujaf-423	159	3	:	:	PUNCT
gujaf-423	159	4	pcse	pcse	PROPN
gujaf-423	159	5	regression	regression	NOUN
gujaf-423	159	6	results	result	NOUN
gujaf-423	159	7	:	:	PUNCT
gujaf-423	160	1	moderating	moderate	VERB
gujaf-423	160	2	effect	effect	NOUN
gujaf-423	160	3	of	of	ADP
gujaf-423	160	4	firm	firm	ADJ
gujaf-423	160	5	size	size	NOUN
gujaf-423	160	6	on	on	ADP
gujaf-423	160	7	the	the	DET
gujaf-423	160	8	relationship	relationship	NOUN
gujaf-423	160	9	between	between	ADP
gujaf-423	160	10	board	board	NOUN
gujaf-423	160	11	heterogeneity	heterogeneity	NOUN
gujaf-423	160	12	and	and	CCONJ
gujaf-423	160	13	sustainability	sustainability	NOUN
gujaf-423	160	14	disclosure	disclosure	NOUN
gujaf-423	160	15	(	(	PUNCT
gujaf-423	160	16	susdis	susdis	PROPN
gujaf-423	160	17	)	)	PUNCT
gujaf-423	160	18	variables	variable	NOUN
gujaf-423	160	19	coefficient	coefficient	VERB
gujaf-423	160	20	std	std	PROPN
gujaf-423	160	21	.	.	PUNCT
gujaf-423	160	22	error	error	NOUN
gujaf-423	160	23	zstatistic	zstatistic	NOUN
gujaf-423	160	24	pvalue	pvalue	NOUN
gujaf-423	160	25	significance	significance	NOUN
gujaf-423	160	26	board	board	NOUN
gujaf-423	160	27	independence	independence	NOUN
gujaf-423	160	28	(	(	PUNCT
gujaf-423	160	29	bind	bind	VERB
gujaf-423	160	30	)	)	PUNCT
gujaf-423	160	31	0.214	0.214	ADV
gujaf-423	160	32	0.073	0.073	NUM
gujaf-423	160	33	2.93	2.93	NUM
gujaf-423	160	34	0.003	0.003	NUM
gujaf-423	160	35	*	*	PUNCT
gujaf-423	160	36	*	*	PUNCT
gujaf-423	160	37	*	*	PUNCT
gujaf-423	160	38	board	board	NOUN
gujaf-423	160	39	gender	gender	NOUN
gujaf-423	160	40	diversity	diversity	NOUN
gujaf-423	160	41	(	(	PUNCT
gujaf-423	160	42	bgen	bgen	PROPN
gujaf-423	160	43	)	)	PUNCT
gujaf-423	160	44	0.271	0.271	NUM
gujaf-423	160	45	0.095	0.095	NUM
gujaf-423	160	46	2.85	2.85	NUM
gujaf-423	160	47	0.004	0.004	NUM
gujaf-423	160	48	*	*	PUNCT
gujaf-423	160	49	*	*	PUNCT
gujaf-423	160	50	*	*	PUNCT
gujaf-423	160	51	board	board	NOUN
gujaf-423	160	52	professionalism	professionalism	NOUN
gujaf-423	160	53	(	(	PUNCT
gujaf-423	160	54	bpro	bpro	ADJ
gujaf-423	160	55	)	)	PUNCT
gujaf-423	160	56	0.187	0.187	NUM
gujaf-423	160	57	0.081	0.081	NUM
gujaf-423	160	58	2.31	2.31	NUM
gujaf-423	160	59	0.021	0.021	NUM
gujaf-423	160	60	*	*	PUNCT
gujaf-423	160	61	*	*	PUNCT
gujaf-423	160	62	board	board	NOUN
gujaf-423	160	63	nationality	nationality	NOUN
gujaf-423	160	64	diversity	diversity	NOUN
gujaf-423	160	65	(	(	PUNCT
gujaf-423	160	66	bnat	bnat	NOUN
gujaf-423	160	67	)	)	PUNCT
gujaf-423	160	68	0.205	0.205	NUM
gujaf-423	160	69	0.068	0.068	NUM
gujaf-423	160	70	3.01	3.01	NUM
gujaf-423	160	71	0.003	0.003	NUM
gujaf-423	160	72	*	*	PUNCT
gujaf-423	160	73	*	*	PUNCT
gujaf-423	160	74	*	*	PUNCT
gujaf-423	160	75	firm	firm	ADJ
gujaf-423	160	76	size	size	NOUN
gujaf-423	160	77	(	(	PUNCT
gujaf-423	160	78	fsz	fsz	NOUN
gujaf-423	160	79	)	)	PUNCT
gujaf-423	160	80	0.143	0.143	NUM
gujaf-423	160	81	0.057	0.057	NUM
gujaf-423	160	82	2.51	2.51	NUM
gujaf-423	160	83	0.012	0.012	NUM
gujaf-423	160	84	*	*	PUNCT
gujaf-423	160	85	*	*	PUNCT
gujaf-423	160	86	bind	bind	VERB
gujaf-423	160	87	×	×	NOUN
gujaf-423	160	88	fsz	fsz	NOUN
gujaf-423	160	89	0.034	0.034	NUM
gujaf-423	160	90	0.011	0.011	NUM
gujaf-423	160	91	3.09	3.09	NUM
gujaf-423	160	92	0.002	0.002	NUM
gujaf-423	160	93	*	*	PUNCT
gujaf-423	160	94	*	*	PUNCT
gujaf-423	160	95	*	*	PUNCT
gujaf-423	160	96	bgen	bgen	ADJ
gujaf-423	160	97	×	×	PROPN
gujaf-423	160	98	fsz	fsz	NOUN
gujaf-423	160	99	0.026	0.026	NUM
gujaf-423	160	100	0.010	0.010	NUM
gujaf-423	160	101	2.60	2.60	NUM
gujaf-423	160	102	0.009	0.009	NUM
gujaf-423	160	103	*	*	PUNCT
gujaf-423	160	104	*	*	PUNCT
gujaf-423	160	105	*	*	PUNCT
gujaf-423	160	106	bpro	bpro	ADJ
gujaf-423	160	107	×	×	PROPN
gujaf-423	160	108	fsz	fsz	NOUN
gujaf-423	160	109	0.019	0.019	NUM
gujaf-423	160	110	0.009	0.009	NUM
gujaf-423	160	111	2.11	2.11	NUM
gujaf-423	160	112	0.035	0.035	NUM
gujaf-423	160	113	*	*	PUNCT
gujaf-423	160	114	*	*	PUNCT
gujaf-423	160	115	bnat	bnat	PROPN
gujaf-423	160	116	×	×	PROPN
gujaf-423	160	117	fsz	fsz	NOUN
gujaf-423	160	118	0.041	0.041	NUM
gujaf-423	160	119	0.012	0.012	NUM
gujaf-423	160	120	3.42	3.42	NUM
gujaf-423	160	121	0.001	0.001	NUM
gujaf-423	160	122	*	*	PUNCT
gujaf-423	160	123	*	*	PUNCT
gujaf-423	160	124	*	*	PUNCT
gujaf-423	160	125	constant	constant	ADJ
gujaf-423	160	126	-0.435	-0.435	INTJ
gujaf-423	160	127	0.185	0.185	NUM
gujaf-423	160	128	-2.35	-2.35	NUM
gujaf-423	160	129	0.019	0.019	NUM
gujaf-423	160	130	*	*	PUNCT
gujaf-423	160	131	*	*	PUNCT
gujaf-423	160	132	gusau	gusau	ADJ
gujaf-423	160	133	journal	journal	NOUN
gujaf-423	160	134	of	of	ADP
gujaf-423	160	135	accounting	accounting	NOUN
gujaf-423	160	136	and	and	CCONJ
gujaf-423	160	137	finance	finance	NOUN
gujaf-423	160	138	,	,	PUNCT
gujaf-423	160	139	vol.6	vol.6	PROPN
gujaf-423	160	140	,	,	PUNCT
gujaf-423	160	141	issue	issue	NOUN
gujaf-423	160	142	2	2	NUM
gujaf-423	160	143	,	,	PUNCT
gujaf-423	160	144	april	april	PROPN
gujaf-423	160	145	,	,	PUNCT
gujaf-423	160	146	2025	2025	NUM
gujaf-423	160	147	176	176	NUM
gujaf-423	160	148	observations	observation	NOUN
gujaf-423	160	149	408	408	NUM
gujaf-423	160	150	r	r	NOUN
gujaf-423	160	151	-	-	PUNCT
gujaf-423	160	152	squared	square	VERB
gujaf-423	160	153	0.537	0.537	NUM
gujaf-423	160	154	wald	wald	ADJ
gujaf-423	160	155	chi	chi	PROPN
gujaf-423	160	156	-	-	PUNCT
gujaf-423	160	157	square	square	PROPN
gujaf-423	160	158	112.74	112.74	NUM
gujaf-423	160	159	prob	prob	NOUN
gujaf-423	160	160	>	>	X
gujaf-423	160	161	chi2	chi2	PROPN
gujaf-423	160	162	0.000	0.000	NUM
gujaf-423	160	163	source	source	NOUN
gujaf-423	160	164	:	:	PUNCT
gujaf-423	160	165	stata	stata	NOUN
gujaf-423	160	166	output	output	NOUN
gujaf-423	160	167	,	,	PUNCT
gujaf-423	160	168	2024	2024	NUM
gujaf-423	160	169	.	.	PUNCT
gujaf-423	161	1	the	the	DET
gujaf-423	161	2	panel	panel	NOUN
gujaf-423	161	3	-	-	PUNCT
gujaf-423	161	4	corrected	correct	VERB
gujaf-423	161	5	standard	standard	ADJ
gujaf-423	161	6	error	error	NOUN
gujaf-423	161	7	(	(	PUNCT
gujaf-423	161	8	pcse	pcse	NOUN
gujaf-423	161	9	)	)	PUNCT
gujaf-423	161	10	regression	regression	NOUN
gujaf-423	161	11	results	result	NOUN
gujaf-423	161	12	presented	present	VERB
gujaf-423	161	13	in	in	ADP
gujaf-423	161	14	the	the	DET
gujaf-423	161	15	table	table	NOUN
gujaf-423	161	16	above	above	ADV
gujaf-423	161	17	explore	explore	VERB
gujaf-423	161	18	the	the	DET
gujaf-423	161	19	effect	effect	NOUN
gujaf-423	161	20	of	of	ADP
gujaf-423	161	21	board	board	NOUN
gujaf-423	161	22	heterogeneity	heterogeneity	NOUN
gujaf-423	161	23	on	on	ADP
gujaf-423	161	24	environmental	environmental	ADJ
gujaf-423	161	25	performance	performance	NOUN
gujaf-423	161	26	(	(	PUNCT
gujaf-423	161	27	measured	measure	VERB
gujaf-423	161	28	by	by	ADP
gujaf-423	161	29	sustainability	sustainability	NOUN
gujaf-423	161	30	disclosure	disclosure	NOUN
gujaf-423	161	31	,	,	PUNCT
gujaf-423	161	32	susdis	susdis	PROPN
gujaf-423	161	33	)	)	PUNCT
gujaf-423	161	34	,	,	PUNCT
gujaf-423	161	35	while	while	SCONJ
gujaf-423	161	36	also	also	ADV
gujaf-423	161	37	incorporating	incorporate	VERB
gujaf-423	161	38	the	the	DET
gujaf-423	161	39	moderating	moderate	VERB
gujaf-423	161	40	effect	effect	NOUN
gujaf-423	161	41	of	of	ADP
gujaf-423	161	42	firm	firm	ADJ
gujaf-423	161	43	size	size	NOUN
gujaf-423	161	44	(	(	PUNCT
gujaf-423	161	45	fsz	fsz	NOUN
gujaf-423	161	46	)	)	PUNCT
gujaf-423	161	47	.	.	PUNCT
gujaf-423	162	1	the	the	DET
gujaf-423	162	2	findings	finding	NOUN
gujaf-423	162	3	show	show	VERB
gujaf-423	162	4	a	a	DET
gujaf-423	162	5	robust	robust	ADJ
gujaf-423	162	6	model	model	NOUN
gujaf-423	162	7	fit	fit	NOUN
gujaf-423	162	8	,	,	PUNCT
gujaf-423	162	9	with	with	ADP
gujaf-423	162	10	an	an	DET
gujaf-423	162	11	r	r	NOUN
gujaf-423	162	12	-	-	PUNCT
gujaf-423	162	13	squared	square	VERB
gujaf-423	162	14	of	of	ADP
gujaf-423	162	15	0.537	0.537	NUM
gujaf-423	162	16	,	,	PUNCT
gujaf-423	162	17	indicating	indicate	VERB
gujaf-423	162	18	that	that	SCONJ
gujaf-423	162	19	approximately	approximately	ADV
gujaf-423	162	20	53.7	53.7	NUM
gujaf-423	162	21	%	%	NOUN
gujaf-423	162	22	of	of	ADP
gujaf-423	162	23	the	the	DET
gujaf-423	162	24	variation	variation	NOUN
gujaf-423	162	25	in	in	ADP
gujaf-423	162	26	sustainability	sustainability	NOUN
gujaf-423	162	27	disclosure	disclosure	NOUN
gujaf-423	162	28	across	across	ADP
gujaf-423	162	29	firms	firm	NOUN
gujaf-423	162	30	is	be	AUX
gujaf-423	162	31	explained	explain	VERB
gujaf-423	162	32	by	by	ADP
gujaf-423	162	33	the	the	DET
gujaf-423	162	34	combined	combine	VERB
gujaf-423	162	35	influence	influence	NOUN
gujaf-423	162	36	of	of	ADP
gujaf-423	162	37	board	board	NOUN
gujaf-423	162	38	heterogeneity	heterogeneity	PROPN
gujaf-423	162	39	characteristics	characteristic	NOUN
gujaf-423	162	40	and	and	CCONJ
gujaf-423	162	41	firm	firm	ADJ
gujaf-423	162	42	size	size	NOUN
gujaf-423	162	43	.	.	PUNCT
gujaf-423	163	1	the	the	DET
gujaf-423	163	2	wald	wald	PROPN
gujaf-423	163	3	chisquare	chisquare	PROPN
gujaf-423	163	4	value	value	NOUN
gujaf-423	163	5	of	of	ADP
gujaf-423	163	6	112.74	112.74	NUM
gujaf-423	163	7	with	with	ADP
gujaf-423	163	8	a	a	DET
gujaf-423	163	9	p	p	NOUN
gujaf-423	163	10	-	-	PUNCT
gujaf-423	163	11	value	value	NOUN
gujaf-423	163	12	of	of	ADP
gujaf-423	163	13	0.000	0.000	NUM
gujaf-423	163	14	confirms	confirm	VERB
gujaf-423	163	15	the	the	DET
gujaf-423	163	16	overall	overall	ADJ
gujaf-423	163	17	statistical	statistical	ADJ
gujaf-423	163	18	significance	significance	NOUN
gujaf-423	163	19	of	of	ADP
gujaf-423	163	20	the	the	DET
gujaf-423	163	21	model	model	NOUN
gujaf-423	163	22	.	.	PUNCT
gujaf-423	164	1	beginning	begin	VERB
gujaf-423	164	2	with	with	ADP
gujaf-423	164	3	the	the	DET
gujaf-423	164	4	main	main	ADJ
gujaf-423	164	5	effects	effect	NOUN
gujaf-423	164	6	,	,	PUNCT
gujaf-423	164	7	all	all	DET
gujaf-423	164	8	four	four	NUM
gujaf-423	164	9	board	board	NOUN
gujaf-423	164	10	heterogeneity	heterogeneity	NOUN
gujaf-423	164	11	dimensions	dimension	NOUN
gujaf-423	164	12	,	,	PUNCT
gujaf-423	164	13	board	board	NOUN
gujaf-423	164	14	independence	independence	NOUN
gujaf-423	164	15	(	(	PUNCT
gujaf-423	164	16	bind	bind	NOUN
gujaf-423	164	17	)	)	PUNCT
gujaf-423	164	18	,	,	PUNCT
gujaf-423	164	19	gender	gender	NOUN
gujaf-423	164	20	diversity	diversity	NOUN
gujaf-423	164	21	(	(	PUNCT
gujaf-423	164	22	bgen	bgen	PROPN
gujaf-423	164	23	)	)	PUNCT
gujaf-423	164	24	,	,	PUNCT
gujaf-423	164	25	professionalism	professionalism	NOUN
gujaf-423	164	26	(	(	PUNCT
gujaf-423	164	27	bpro	bpro	ADJ
gujaf-423	164	28	)	)	PUNCT
gujaf-423	164	29	,	,	PUNCT
gujaf-423	164	30	and	and	CCONJ
gujaf-423	164	31	nationality	nationality	NOUN
gujaf-423	164	32	diversity	diversity	NOUN
gujaf-423	164	33	(	(	PUNCT
gujaf-423	164	34	bnat)are	bnat)are	VERB
gujaf-423	164	35	statistically	statistically	ADV
gujaf-423	164	36	significant	significant	ADJ
gujaf-423	164	37	at	at	ADP
gujaf-423	164	38	the	the	DET
gujaf-423	164	39	5	5	NUM
gujaf-423	164	40	%	%	NOUN
gujaf-423	164	41	level	level	NOUN
gujaf-423	164	42	or	or	CCONJ
gujaf-423	164	43	better	well	ADJ
gujaf-423	164	44	.	.	PUNCT
gujaf-423	165	1	each	each	PRON
gujaf-423	165	2	has	have	VERB
gujaf-423	165	3	a	a	DET
gujaf-423	165	4	positive	positive	ADJ
gujaf-423	165	5	coefficient	coefficient	NOUN
gujaf-423	165	6	,	,	PUNCT
gujaf-423	165	7	implying	imply	VERB
gujaf-423	165	8	that	that	SCONJ
gujaf-423	165	9	greater	great	ADJ
gujaf-423	165	10	presence	presence	NOUN
gujaf-423	165	11	of	of	ADP
gujaf-423	165	12	independent	independent	ADJ
gujaf-423	165	13	directors	director	NOUN
gujaf-423	165	14	,	,	PUNCT
gujaf-423	165	15	women	woman	NOUN
gujaf-423	165	16	,	,	PUNCT
gujaf-423	165	17	professionally	professionally	ADV
gujaf-423	165	18	certified	certify	VERB
gujaf-423	165	19	members	member	NOUN
gujaf-423	165	20	,	,	PUNCT
gujaf-423	165	21	and	and	CCONJ
gujaf-423	165	22	foreign	foreign	ADJ
gujaf-423	165	23	nationals	national	NOUN
gujaf-423	165	24	on	on	ADP
gujaf-423	165	25	corporate	corporate	ADJ
gujaf-423	165	26	boards	board	NOUN
gujaf-423	165	27	positively	positively	ADV
gujaf-423	165	28	influences	influence	VERB
gujaf-423	165	29	sustainability	sustainability	NOUN
gujaf-423	165	30	disclosure	disclosure	NOUN
gujaf-423	165	31	practices	practice	NOUN
gujaf-423	165	32	among	among	ADP
gujaf-423	165	33	nigerian	nigerian	ADJ
gujaf-423	165	34	manufacturing	manufacturing	NOUN
gujaf-423	165	35	firms	firm	NOUN
gujaf-423	165	36	.	.	PUNCT
gujaf-423	166	1	thus	thus	ADV
gujaf-423	166	2	,	,	PUNCT
gujaf-423	166	3	the	the	DET
gujaf-423	166	4	null	null	ADJ
gujaf-423	166	5	hypotheses	hypothesis	NOUN
gujaf-423	166	6	stating	state	VERB
gujaf-423	166	7	that	that	SCONJ
gujaf-423	166	8	these	these	DET
gujaf-423	166	9	individual	individual	ADJ
gujaf-423	166	10	characteristics	characteristic	NOUN
gujaf-423	166	11	have	have	VERB
gujaf-423	166	12	no	no	DET
gujaf-423	166	13	effect	effect	NOUN
gujaf-423	166	14	on	on	ADP
gujaf-423	166	15	susdis	susdis	PROPN
gujaf-423	166	16	are	be	AUX
gujaf-423	166	17	rejected	reject	VERB
gujaf-423	166	18	.	.	PUNCT
gujaf-423	167	1	the	the	DET
gujaf-423	167	2	model	model	NOUN
gujaf-423	167	3	further	far	ADV
gujaf-423	167	4	integrates	integrate	NOUN
gujaf-423	167	5	interaction	interaction	NOUN
gujaf-423	167	6	terms	term	NOUN
gujaf-423	167	7	between	between	ADP
gujaf-423	167	8	each	each	DET
gujaf-423	167	9	board	board	NOUN
gujaf-423	167	10	heterogeneity	heterogeneity	PROPN
gujaf-423	167	11	variable	variable	NOUN
gujaf-423	167	12	and	and	CCONJ
gujaf-423	167	13	firm	firm	ADJ
gujaf-423	167	14	size	size	NOUN
gujaf-423	167	15	(	(	PUNCT
gujaf-423	167	16	fsz	fsz	NOUN
gujaf-423	167	17	)	)	PUNCT
gujaf-423	167	18	to	to	PART
gujaf-423	167	19	examine	examine	VERB
gujaf-423	167	20	moderation	moderation	NOUN
gujaf-423	167	21	effects	effect	NOUN
gujaf-423	167	22	.	.	PUNCT
gujaf-423	168	1	these	these	DET
gujaf-423	168	2	interaction	interaction	NOUN
gujaf-423	168	3	termsbind×fsz	termsbind×fsz	NOUN
gujaf-423	168	4	,	,	PUNCT
gujaf-423	168	5	bgen×fsz	bgen×fsz	NOUN
gujaf-423	168	6	,	,	PUNCT
gujaf-423	168	7	bpro×fsz	bpro×fsz	NOUN
gujaf-423	168	8	,	,	PUNCT
gujaf-423	168	9	and	and	CCONJ
gujaf-423	168	10	bnat×fszare	bnat×fszare	VERB
gujaf-423	168	11	all	all	PRON
gujaf-423	168	12	statistically	statistically	ADV
gujaf-423	168	13	significant	significant	ADJ
gujaf-423	168	14	,	,	PUNCT
gujaf-423	168	15	confirming	confirm	VERB
gujaf-423	168	16	that	that	SCONJ
gujaf-423	168	17	firm	firm	ADJ
gujaf-423	168	18	size	size	NOUN
gujaf-423	168	19	significantly	significantly	ADV
gujaf-423	168	20	strengthens	strengthen	VERB
gujaf-423	168	21	the	the	DET
gujaf-423	168	22	relationship	relationship	NOUN
gujaf-423	168	23	between	between	ADP
gujaf-423	168	24	board	board	NOUN
gujaf-423	168	25	heterogeneity	heterogeneity	NOUN
gujaf-423	168	26	and	and	CCONJ
gujaf-423	168	27	environmental	environmental	ADJ
gujaf-423	168	28	performance	performance	NOUN
gujaf-423	168	29	.	.	PUNCT
gujaf-423	169	1	for	for	ADP
gujaf-423	169	2	instance	instance	NOUN
gujaf-423	169	3	,	,	PUNCT
gujaf-423	169	4	the	the	DET
gujaf-423	169	5	coefficient	coefficient	NOUN
gujaf-423	169	6	of	of	ADP
gujaf-423	169	7	0.041	0.041	NUM
gujaf-423	169	8	on	on	ADP
gujaf-423	169	9	bnat×fsz	bnat×fsz	PROPN
gujaf-423	169	10	implies	imply	VERB
gujaf-423	169	11	that	that	SCONJ
gujaf-423	169	12	larger	large	ADJ
gujaf-423	169	13	firms	firm	NOUN
gujaf-423	169	14	with	with	ADP
gujaf-423	169	15	diverse	diverse	ADJ
gujaf-423	169	16	boards	board	NOUN
gujaf-423	169	17	by	by	ADP
gujaf-423	169	18	nationality	nationality	NOUN
gujaf-423	169	19	are	be	AUX
gujaf-423	169	20	more	more	ADV
gujaf-423	169	21	likely	likely	ADJ
gujaf-423	169	22	to	to	PART
gujaf-423	169	23	disclose	disclose	VERB
gujaf-423	169	24	sustainability	sustainability	NOUN
gujaf-423	169	25	information	information	NOUN
gujaf-423	169	26	.	.	PUNCT
gujaf-423	170	1	therefore	therefore	ADV
gujaf-423	170	2	,	,	PUNCT
gujaf-423	170	3	the	the	DET
gujaf-423	170	4	null	null	ADJ
gujaf-423	170	5	hypotheses	hypothesis	NOUN
gujaf-423	170	6	asserting	assert	VERB
gujaf-423	170	7	that	that	SCONJ
gujaf-423	170	8	firm	firm	ADJ
gujaf-423	170	9	size	size	NOUN
gujaf-423	170	10	does	do	AUX
gujaf-423	170	11	not	not	PART
gujaf-423	170	12	moderate	moderate	VERB
gujaf-423	170	13	the	the	DET
gujaf-423	170	14	relationship	relationship	NOUN
gujaf-423	170	15	between	between	ADP
gujaf-423	170	16	board	board	NOUN
gujaf-423	170	17	heterogeneity	heterogeneity	NOUN
gujaf-423	170	18	and	and	CCONJ
gujaf-423	170	19	susdis	susdi	NOUN
gujaf-423	170	20	are	be	AUX
gujaf-423	170	21	also	also	ADV
gujaf-423	170	22	rejected	reject	VERB
gujaf-423	170	23	.	.	PUNCT
gujaf-423	171	1	the	the	DET
gujaf-423	171	2	positive	positive	ADJ
gujaf-423	171	3	and	and	CCONJ
gujaf-423	171	4	significant	significant	ADJ
gujaf-423	171	5	coefficient	coefficient	NOUN
gujaf-423	171	6	for	for	ADP
gujaf-423	171	7	firm	firm	ADJ
gujaf-423	171	8	size	size	NOUN
gujaf-423	171	9	(	(	PUNCT
gujaf-423	171	10	fsz	fsz	NOUN
gujaf-423	171	11	)	)	PUNCT
gujaf-423	171	12	on	on	ADP
gujaf-423	171	13	its	its	PRON
gujaf-423	171	14	own	own	ADJ
gujaf-423	171	15	supports	support	VERB
gujaf-423	171	16	the	the	DET
gujaf-423	171	17	notion	notion	NOUN
gujaf-423	171	18	that	that	SCONJ
gujaf-423	171	19	larger	large	ADJ
gujaf-423	171	20	firms	firm	NOUN
gujaf-423	171	21	are	be	AUX
gujaf-423	171	22	more	more	ADV
gujaf-423	171	23	likely	likely	ADJ
gujaf-423	171	24	to	to	PART
gujaf-423	171	25	engage	engage	VERB
gujaf-423	171	26	in	in	ADP
gujaf-423	171	27	environmental	environmental	ADJ
gujaf-423	171	28	disclosure	disclosure	NOUN
gujaf-423	171	29	due	due	ADP
gujaf-423	171	30	to	to	ADP
gujaf-423	171	31	greater	great	ADJ
gujaf-423	171	32	visibility	visibility	NOUN
gujaf-423	171	33	,	,	PUNCT
gujaf-423	171	34	regulatory	regulatory	ADJ
gujaf-423	171	35	scrutiny	scrutiny	NOUN
gujaf-423	171	36	,	,	PUNCT
gujaf-423	171	37	and	and	CCONJ
gujaf-423	171	38	available	available	ADJ
gujaf-423	171	39	resources	resource	NOUN
gujaf-423	171	40	.	.	PUNCT
gujaf-423	172	1	the	the	DET
gujaf-423	172	2	significant	significant	ADJ
gujaf-423	172	3	constant	constant	ADJ
gujaf-423	172	4	term	term	NOUN
gujaf-423	172	5	,	,	PUNCT
gujaf-423	172	6	although	although	SCONJ
gujaf-423	172	7	negative	negative	ADJ
gujaf-423	172	8	,	,	PUNCT
gujaf-423	172	9	should	should	AUX
gujaf-423	172	10	be	be	AUX
gujaf-423	172	11	interpreted	interpret	VERB
gujaf-423	172	12	within	within	ADP
gujaf-423	172	13	the	the	DET
gujaf-423	172	14	full	full	ADJ
gujaf-423	172	15	model	model	NOUN
gujaf-423	172	16	context	context	NOUN
gujaf-423	172	17	and	and	CCONJ
gujaf-423	172	18	interaction	interaction	NOUN
gujaf-423	172	19	terms	term	NOUN
gujaf-423	172	20	.	.	PUNCT
gujaf-423	173	1	it	it	PRON
gujaf-423	173	2	reflects	reflect	VERB
gujaf-423	173	3	the	the	DET
gujaf-423	173	4	baseline	baseline	ADJ
gujaf-423	173	5	level	level	NOUN
gujaf-423	173	6	of	of	ADP
gujaf-423	173	7	susdis	susdi	NOUN
gujaf-423	173	8	when	when	SCONJ
gujaf-423	173	9	all	all	DET
gujaf-423	173	10	independent	independent	ADJ
gujaf-423	173	11	variables	variable	NOUN
gujaf-423	173	12	are	be	AUX
gujaf-423	173	13	zero	zero	NUM
gujaf-423	173	14	,	,	PUNCT
gujaf-423	173	15	which	which	PRON
gujaf-423	173	16	is	be	AUX
gujaf-423	173	17	not	not	PART
gujaf-423	173	18	directly	directly	ADV
gujaf-423	173	19	meaningful	meaningful	ADJ
gujaf-423	173	20	but	but	CCONJ
gujaf-423	173	21	statistically	statistically	ADV
gujaf-423	173	22	important	important	ADJ
gujaf-423	173	23	in	in	ADP
gujaf-423	173	24	model	model	NOUN
gujaf-423	173	25	construction	construction	NOUN
gujaf-423	173	26	.	.	PUNCT
gujaf-423	174	1	discussion	discussion	NOUN
gujaf-423	174	2	findings	finding	VERB
gujaf-423	174	3	the	the	DET
gujaf-423	174	4	results	result	NOUN
gujaf-423	174	5	of	of	ADP
gujaf-423	174	6	the	the	DET
gujaf-423	174	7	pcse	pcse	NOUN
gujaf-423	174	8	regression	regression	NOUN
gujaf-423	174	9	reveal	reveal	VERB
gujaf-423	174	10	that	that	SCONJ
gujaf-423	174	11	board	board	NOUN
gujaf-423	174	12	independence	independence	NOUN
gujaf-423	174	13	(	(	PUNCT
gujaf-423	174	14	bind	bind	NOUN
gujaf-423	174	15	)	)	PUNCT
gujaf-423	174	16	has	have	VERB
gujaf-423	174	17	a	a	DET
gujaf-423	174	18	positive	positive	ADJ
gujaf-423	174	19	and	and	CCONJ
gujaf-423	174	20	statistically	statistically	ADV
gujaf-423	174	21	significant	significant	ADJ
gujaf-423	174	22	impact	impact	NOUN
gujaf-423	174	23	on	on	ADP
gujaf-423	174	24	sustainability	sustainability	NOUN
gujaf-423	174	25	disclosure	disclosure	NOUN
gujaf-423	174	26	(	(	PUNCT
gujaf-423	174	27	susdis	susdis	PROPN
gujaf-423	174	28	)	)	PUNCT
gujaf-423	174	29	,	,	PUNCT
gujaf-423	174	30	validating	validate	VERB
gujaf-423	174	31	h1	h1	NOUN
gujaf-423	174	32	.	.	PUNCT
gujaf-423	175	1	this	this	DET
gujaf-423	175	2	gusau	gusau	ADJ
gujaf-423	175	3	journal	journal	NOUN
gujaf-423	175	4	of	of	ADP
gujaf-423	175	5	accounting	accounting	NOUN
gujaf-423	175	6	and	and	CCONJ
gujaf-423	175	7	finance	finance	NOUN
gujaf-423	175	8	,	,	PUNCT
gujaf-423	175	9	vol.6	vol.6	PROPN
gujaf-423	175	10	,	,	PUNCT
gujaf-423	175	11	issue	issue	NOUN
gujaf-423	175	12	2	2	NUM
gujaf-423	175	13	,	,	PUNCT
gujaf-423	175	14	april	april	PROPN
gujaf-423	175	15	,	,	PUNCT
gujaf-423	175	16	2025	2025	NUM
gujaf-423	175	17	177	177	NUM
gujaf-423	175	18	aligns	align	VERB
gujaf-423	175	19	with	with	ADP
gujaf-423	175	20	stakeholder	stakeholder	NOUN
gujaf-423	175	21	theory	theory	NOUN
gujaf-423	175	22	,	,	PUNCT
gujaf-423	175	23	which	which	PRON
gujaf-423	175	24	posits	posit	VERB
gujaf-423	175	25	that	that	SCONJ
gujaf-423	175	26	independent	independent	ADJ
gujaf-423	175	27	directors	director	NOUN
gujaf-423	175	28	are	be	AUX
gujaf-423	175	29	more	more	ADV
gujaf-423	175	30	likely	likely	ADJ
gujaf-423	175	31	to	to	PART
gujaf-423	175	32	advocate	advocate	VERB
gujaf-423	175	33	for	for	ADP
gujaf-423	175	34	the	the	DET
gujaf-423	175	35	interests	interest	NOUN
gujaf-423	175	36	of	of	ADP
gujaf-423	175	37	external	external	ADJ
gujaf-423	175	38	stakeholders	stakeholder	NOUN
gujaf-423	175	39	,	,	PUNCT
gujaf-423	175	40	including	include	VERB
gujaf-423	175	41	environmental	environmental	ADJ
gujaf-423	175	42	advocates	advocate	NOUN
gujaf-423	175	43	.	.	PUNCT
gujaf-423	176	1	as	as	SCONJ
gujaf-423	176	2	argued	argue	VERB
gujaf-423	176	3	by	by	ADP
gujaf-423	176	4	webb	webb	PROPN
gujaf-423	176	5	(	(	PUNCT
gujaf-423	176	6	2004	2004	NUM
gujaf-423	176	7	)	)	PUNCT
gujaf-423	176	8	and	and	CCONJ
gujaf-423	176	9	reinforced	reinforce	VERB
gujaf-423	176	10	by	by	ADP
gujaf-423	176	11	abubakar	abubakar	PROPN
gujaf-423	176	12	(	(	PUNCT
gujaf-423	176	13	2016	2016	NUM
gujaf-423	176	14	)	)	PUNCT
gujaf-423	176	15	,	,	PUNCT
gujaf-423	176	16	independent	independent	ADJ
gujaf-423	176	17	directors	director	NOUN
gujaf-423	176	18	bring	bring	VERB
gujaf-423	176	19	objectivity	objectivity	NOUN
gujaf-423	176	20	,	,	PUNCT
gujaf-423	176	21	ethical	ethical	ADJ
gujaf-423	176	22	standards	standard	NOUN
gujaf-423	176	23	,	,	PUNCT
gujaf-423	176	24	and	and	CCONJ
gujaf-423	176	25	a	a	DET
gujaf-423	176	26	commitment	commitment	NOUN
gujaf-423	176	27	to	to	ADP
gujaf-423	176	28	transparency	transparency	NOUN
gujaf-423	176	29	,	,	PUNCT
gujaf-423	176	30	which	which	PRON
gujaf-423	176	31	foster	foster	VERB
gujaf-423	176	32	improved	improve	VERB
gujaf-423	176	33	environmental	environmental	ADJ
gujaf-423	176	34	accountability	accountability	NOUN
gujaf-423	176	35	.	.	PUNCT
gujaf-423	177	1	although	although	SCONJ
gujaf-423	177	2	some	some	DET
gujaf-423	177	3	studies	study	NOUN
gujaf-423	177	4	(	(	PUNCT
gujaf-423	177	5	e.g.	e.g.	ADV
gujaf-423	177	6	,	,	PUNCT
gujaf-423	177	7	awodiran	awodiran	NOUN
gujaf-423	177	8	,	,	PUNCT
gujaf-423	177	9	2018	2018	NUM
gujaf-423	177	10	)	)	PUNCT
gujaf-423	177	11	have	have	AUX
gujaf-423	177	12	shown	show	VERB
gujaf-423	177	13	negative	negative	ADJ
gujaf-423	177	14	effects	effect	NOUN
gujaf-423	177	15	in	in	ADP
gujaf-423	177	16	different	different	ADJ
gujaf-423	177	17	contexts	contexts	NOUN
gujaf-423	177	18	,	,	PUNCT
gujaf-423	177	19	the	the	DET
gujaf-423	177	20	positive	positive	ADJ
gujaf-423	177	21	finding	finding	NOUN
gujaf-423	177	22	here	here	ADV
gujaf-423	177	23	is	be	AUX
gujaf-423	177	24	consistent	consistent	ADJ
gujaf-423	177	25	with	with	ADP
gujaf-423	177	26	harjoto	harjoto	PROPN
gujaf-423	177	27	et	et	PROPN
gujaf-423	177	28	al	al	PROPN
gujaf-423	177	29	.	.	PROPN
gujaf-423	178	1	(	(	PUNCT
gujaf-423	178	2	2015	2015	NUM
gujaf-423	178	3	)	)	PUNCT
gujaf-423	179	1	and	and	CCONJ
gujaf-423	179	2	oh	oh	INTJ
gujaf-423	179	3	et	et	NOUN
gujaf-423	179	4	al	al	PROPN
gujaf-423	179	5	.	.	PUNCT
gujaf-423	180	1	(	(	PUNCT
gujaf-423	180	2	2019	2019	NUM
gujaf-423	180	3	)	)	PUNCT
gujaf-423	180	4	,	,	PUNCT
gujaf-423	180	5	who	who	PRON
gujaf-423	180	6	emphasized	emphasize	VERB
gujaf-423	180	7	the	the	DET
gujaf-423	180	8	role	role	NOUN
gujaf-423	180	9	of	of	ADP
gujaf-423	180	10	independent	independent	ADJ
gujaf-423	180	11	directors	director	NOUN
gujaf-423	180	12	in	in	ADP
gujaf-423	180	13	reducing	reduce	VERB
gujaf-423	180	14	environmental	environmental	ADJ
gujaf-423	180	15	risks	risk	NOUN
gujaf-423	180	16	and	and	CCONJ
gujaf-423	180	17	promoting	promote	VERB
gujaf-423	180	18	sustainable	sustainable	ADJ
gujaf-423	180	19	practices	practice	NOUN
gujaf-423	180	20	across	across	ADP
gujaf-423	180	21	large	large	ADJ
gujaf-423	180	22	firms	firm	NOUN
gujaf-423	180	23	.	.	PUNCT
gujaf-423	181	1	similarly	similarly	ADV
gujaf-423	181	2	,	,	PUNCT
gujaf-423	181	3	board	board	NOUN
gujaf-423	181	4	gender	gender	NOUN
gujaf-423	181	5	diversity	diversity	NOUN
gujaf-423	181	6	(	(	PUNCT
gujaf-423	181	7	bgen	bgen	PROPN
gujaf-423	181	8	)	)	PUNCT
gujaf-423	181	9	exerts	exert	VERB
gujaf-423	181	10	a	a	DET
gujaf-423	181	11	significant	significant	ADJ
gujaf-423	181	12	positive	positive	ADJ
gujaf-423	181	13	influence	influence	NOUN
gujaf-423	181	14	on	on	ADP
gujaf-423	181	15	environmental	environmental	ADJ
gujaf-423	181	16	performance	performance	NOUN
gujaf-423	181	17	,	,	PUNCT
gujaf-423	181	18	supporting	support	VERB
gujaf-423	181	19	h2	h2	NOUN
gujaf-423	181	20	and	and	CCONJ
gujaf-423	181	21	resonating	resonate	VERB
gujaf-423	181	22	with	with	ADP
gujaf-423	181	23	both	both	PRON
gujaf-423	181	24	stakeholder	stakeholder	NOUN
gujaf-423	181	25	theory	theory	NOUN
gujaf-423	181	26	and	and	CCONJ
gujaf-423	181	27	agency	agency	NOUN
gujaf-423	181	28	theory	theory	NOUN
gujaf-423	181	29	.	.	PUNCT
gujaf-423	182	1	from	from	ADP
gujaf-423	182	2	a	a	DET
gujaf-423	182	3	stakeholder	stakeholder	NOUN
gujaf-423	182	4	perspective	perspective	NOUN
gujaf-423	182	5	,	,	PUNCT
gujaf-423	182	6	women	woman	NOUN
gujaf-423	182	7	bring	bring	VERB
gujaf-423	182	8	diverse	diverse	ADJ
gujaf-423	182	9	viewpoints	viewpoint	NOUN
gujaf-423	182	10	and	and	CCONJ
gujaf-423	182	11	stronger	strong	ADJ
gujaf-423	182	12	ethical	ethical	ADJ
gujaf-423	182	13	concerns	concern	NOUN
gujaf-423	182	14	,	,	PUNCT
gujaf-423	182	15	making	make	VERB
gujaf-423	182	16	boards	board	NOUN
gujaf-423	182	17	more	more	ADV
gujaf-423	182	18	responsive	responsive	ADJ
gujaf-423	182	19	to	to	ADP
gujaf-423	182	20	environmental	environmental	ADJ
gujaf-423	182	21	issues	issue	NOUN
gujaf-423	182	22	(	(	PUNCT
gujaf-423	182	23	rao	rao	PROPN
gujaf-423	182	24	&	&	CCONJ
gujaf-423	182	25	tilt	tilt	PROPN
gujaf-423	182	26	,	,	PUNCT
gujaf-423	182	27	2016	2016	NUM
gujaf-423	182	28	;	;	PUNCT
gujaf-423	182	29	nielsen	nielsen	PROPN
gujaf-423	182	30	&	&	CCONJ
gujaf-423	182	31	huse	huse	PROPN
gujaf-423	182	32	,	,	PUNCT
gujaf-423	182	33	2010	2010	NUM
gujaf-423	182	34	)	)	PUNCT
gujaf-423	182	35	.	.	PUNCT
gujaf-423	183	1	this	this	PRON
gujaf-423	183	2	is	be	AUX
gujaf-423	183	3	particularly	particularly	ADV
gujaf-423	183	4	relevant	relevant	ADJ
gujaf-423	183	5	in	in	ADP
gujaf-423	183	6	large	large	ADJ
gujaf-423	183	7	firms	firm	NOUN
gujaf-423	183	8	,	,	PUNCT
gujaf-423	183	9	where	where	SCONJ
gujaf-423	183	10	stakeholder	stakeholder	NOUN
gujaf-423	183	11	expectations	expectation	NOUN
gujaf-423	183	12	are	be	AUX
gujaf-423	183	13	higher	high	ADJ
gujaf-423	183	14	,	,	PUNCT
gujaf-423	183	15	as	as	SCONJ
gujaf-423	183	16	confirmed	confirm	VERB
gujaf-423	183	17	by	by	ADP
gujaf-423	183	18	the	the	DET
gujaf-423	183	19	significant	significant	ADJ
gujaf-423	183	20	interaction	interaction	NOUN
gujaf-423	183	21	between	between	ADP
gujaf-423	183	22	bgen	bgen	PROPN
gujaf-423	183	23	and	and	CCONJ
gujaf-423	183	24	firm	firm	ADJ
gujaf-423	183	25	size	size	NOUN
gujaf-423	183	26	(	(	PUNCT
gujaf-423	183	27	fsz	fsz	NOUN
gujaf-423	183	28	)	)	PUNCT
gujaf-423	183	29	.	.	PUNCT
gujaf-423	184	1	as	as	SCONJ
gujaf-423	184	2	proposed	propose	VERB
gujaf-423	184	3	by	by	ADP
gujaf-423	184	4	yaseen	yaseen	PROPN
gujaf-423	184	5	et	et	PROPN
gujaf-423	184	6	al	al	PROPN
gujaf-423	184	7	.	.	PROPN
gujaf-423	185	1	(	(	PUNCT
gujaf-423	185	2	2019	2019	NUM
gujaf-423	185	3	)	)	PUNCT
gujaf-423	185	4	,	,	PUNCT
gujaf-423	185	5	and	and	CCONJ
gujaf-423	185	6	reflected	reflect	VERB
gujaf-423	185	7	in	in	ADP
gujaf-423	185	8	critical	critical	ADJ
gujaf-423	185	9	mass	mass	NOUN
gujaf-423	185	10	theory	theory	NOUN
gujaf-423	185	11	,	,	PUNCT
gujaf-423	185	12	the	the	DET
gujaf-423	185	13	positive	positive	ADJ
gujaf-423	185	14	influence	influence	NOUN
gujaf-423	185	15	of	of	ADP
gujaf-423	185	16	women	woman	NOUN
gujaf-423	185	17	on	on	ADP
gujaf-423	185	18	boards	board	NOUN
gujaf-423	185	19	becomes	become	VERB
gujaf-423	185	20	more	more	ADV
gujaf-423	185	21	evident	evident	ADJ
gujaf-423	185	22	when	when	SCONJ
gujaf-423	185	23	their	their	PRON
gujaf-423	185	24	presence	presence	NOUN
gujaf-423	185	25	is	be	AUX
gujaf-423	185	26	nontokenistic	nontokenistic	ADJ
gujaf-423	185	27	,	,	PUNCT
gujaf-423	185	28	especially	especially	ADV
gujaf-423	185	29	in	in	ADP
gujaf-423	185	30	large	large	ADJ
gujaf-423	185	31	organizations	organization	NOUN
gujaf-423	185	32	with	with	ADP
gujaf-423	185	33	complex	complex	ADJ
gujaf-423	185	34	environmental	environmental	ADJ
gujaf-423	185	35	footprints	footprint	NOUN
gujaf-423	185	36	.	.	PUNCT
gujaf-423	186	1	board	board	NOUN
gujaf-423	186	2	professionalism	professionalism	NOUN
gujaf-423	186	3	(	(	PUNCT
gujaf-423	186	4	bpro	bpro	ADJ
gujaf-423	186	5	)	)	PUNCT
gujaf-423	186	6	also	also	ADV
gujaf-423	186	7	has	have	VERB
gujaf-423	186	8	a	a	DET
gujaf-423	186	9	significant	significant	ADJ
gujaf-423	186	10	positive	positive	ADJ
gujaf-423	186	11	impact	impact	NOUN
gujaf-423	186	12	on	on	ADP
gujaf-423	186	13	sustainability	sustainability	NOUN
gujaf-423	186	14	disclosure	disclosure	NOUN
gujaf-423	186	15	,	,	PUNCT
gujaf-423	186	16	and	and	CCONJ
gujaf-423	186	17	its	its	PRON
gujaf-423	186	18	interaction	interaction	NOUN
gujaf-423	186	19	with	with	ADP
gujaf-423	186	20	firm	firm	ADJ
gujaf-423	186	21	size	size	NOUN
gujaf-423	186	22	strengthens	strengthen	VERB
gujaf-423	186	23	this	this	DET
gujaf-423	186	24	effect	effect	NOUN
gujaf-423	186	25	.	.	PUNCT
gujaf-423	187	1	this	this	DET
gujaf-423	187	2	finding	finding	NOUN
gujaf-423	187	3	is	be	AUX
gujaf-423	187	4	wellsupported	wellsupporte	VERB
gujaf-423	187	5	by	by	ADP
gujaf-423	187	6	agency	agency	NOUN
gujaf-423	187	7	theory	theory	NOUN
gujaf-423	187	8	,	,	PUNCT
gujaf-423	187	9	which	which	PRON
gujaf-423	187	10	highlights	highlight	VERB
gujaf-423	187	11	the	the	DET
gujaf-423	187	12	value	value	NOUN
gujaf-423	187	13	of	of	ADP
gujaf-423	187	14	expertise	expertise	NOUN
gujaf-423	187	15	and	and	CCONJ
gujaf-423	187	16	experience	experience	NOUN
gujaf-423	187	17	in	in	ADP
gujaf-423	187	18	reducing	reduce	VERB
gujaf-423	187	19	information	information	NOUN
gujaf-423	187	20	asymmetry	asymmetry	NOUN
gujaf-423	187	21	and	and	CCONJ
gujaf-423	187	22	enhancing	enhance	VERB
gujaf-423	187	23	board	board	NOUN
gujaf-423	187	24	oversight	oversight	NOUN
gujaf-423	187	25	.	.	PUNCT
gujaf-423	188	1	according	accord	VERB
gujaf-423	188	2	to	to	ADP
gujaf-423	188	3	de	de	X
gujaf-423	188	4	villiers	villiers	X
gujaf-423	188	5	et	et	PROPN
gujaf-423	188	6	al	al	PROPN
gujaf-423	188	7	.	.	PROPN
gujaf-423	189	1	(	(	PUNCT
gujaf-423	189	2	2011	2011	NUM
gujaf-423	189	3	)	)	PUNCT
gujaf-423	189	4	and	and	CCONJ
gujaf-423	189	5	chaklader	chaklader	NOUN
gujaf-423	189	6	&	&	CCONJ
gujaf-423	189	7	gulati	gulati	PROPN
gujaf-423	189	8	(	(	PUNCT
gujaf-423	189	9	2015	2015	NUM
gujaf-423	189	10	)	)	PUNCT
gujaf-423	189	11	,	,	PUNCT
gujaf-423	189	12	professional	professional	ADJ
gujaf-423	189	13	directors	director	NOUN
gujaf-423	189	14	play	play	VERB
gujaf-423	189	15	an	an	DET
gujaf-423	189	16	instrumental	instrumental	ADJ
gujaf-423	189	17	role	role	NOUN
gujaf-423	189	18	in	in	ADP
gujaf-423	189	19	ensuring	ensure	VERB
gujaf-423	189	20	credible	credible	ADJ
gujaf-423	189	21	reporting	reporting	NOUN
gujaf-423	189	22	,	,	PUNCT
gujaf-423	189	23	strategic	strategic	ADJ
gujaf-423	189	24	planning	planning	NOUN
gujaf-423	189	25	,	,	PUNCT
gujaf-423	189	26	and	and	CCONJ
gujaf-423	189	27	compliance	compliance	NOUN
gujaf-423	189	28	with	with	ADP
gujaf-423	189	29	environmental	environmental	ADJ
gujaf-423	189	30	standards	standard	NOUN
gujaf-423	189	31	.	.	PUNCT
gujaf-423	190	1	their	their	PRON
gujaf-423	190	2	competence	competence	NOUN
gujaf-423	190	3	allows	allow	VERB
gujaf-423	190	4	boards	board	NOUN
gujaf-423	190	5	to	to	PART
gujaf-423	190	6	not	not	PART
gujaf-423	190	7	only	only	ADV
gujaf-423	190	8	fulfill	fulfill	VERB
gujaf-423	190	9	their	their	PRON
gujaf-423	190	10	monitoring	monitoring	NOUN
gujaf-423	190	11	role	role	NOUN
gujaf-423	190	12	but	but	CCONJ
gujaf-423	190	13	also	also	ADV
gujaf-423	190	14	contribute	contribute	VERB
gujaf-423	190	15	meaningfully	meaningfully	ADV
gujaf-423	190	16	to	to	ADP
gujaf-423	190	17	environmental	environmental	ADJ
gujaf-423	190	18	strategy	strategy	NOUN
gujaf-423	190	19	.	.	PUNCT
gujaf-423	191	1	in	in	ADP
gujaf-423	191	2	larger	large	ADJ
gujaf-423	191	3	firms	firm	NOUN
gujaf-423	191	4	,	,	PUNCT
gujaf-423	191	5	where	where	SCONJ
gujaf-423	191	6	environmental	environmental	ADJ
gujaf-423	191	7	risks	risk	NOUN
gujaf-423	191	8	are	be	AUX
gujaf-423	191	9	more	more	ADV
gujaf-423	191	10	complex	complex	ADJ
gujaf-423	191	11	and	and	CCONJ
gujaf-423	191	12	regulatory	regulatory	ADJ
gujaf-423	191	13	demands	demand	NOUN
gujaf-423	191	14	higher	higher	ADV
gujaf-423	191	15	,	,	PUNCT
gujaf-423	191	16	the	the	DET
gujaf-423	191	17	influence	influence	NOUN
gujaf-423	191	18	of	of	ADP
gujaf-423	191	19	professionalism	professionalism	NOUN
gujaf-423	191	20	is	be	AUX
gujaf-423	191	21	particularly	particularly	ADV
gujaf-423	191	22	critical	critical	ADJ
gujaf-423	191	23	.	.	PUNCT
gujaf-423	192	1	lastly	lastly	ADV
gujaf-423	192	2	,	,	PUNCT
gujaf-423	192	3	the	the	DET
gujaf-423	192	4	significant	significant	ADJ
gujaf-423	192	5	and	and	CCONJ
gujaf-423	192	6	positive	positive	ADJ
gujaf-423	192	7	relationship	relationship	NOUN
gujaf-423	192	8	between	between	ADP
gujaf-423	192	9	board	board	NOUN
gujaf-423	192	10	nationality	nationality	NOUN
gujaf-423	192	11	diversity	diversity	NOUN
gujaf-423	192	12	(	(	PUNCT
gujaf-423	192	13	bnat	bnat	NOUN
gujaf-423	192	14	)	)	PUNCT
gujaf-423	192	15	and	and	CCONJ
gujaf-423	192	16	environmental	environmental	ADJ
gujaf-423	192	17	performance	performance	NOUN
gujaf-423	192	18	supports	support	VERB
gujaf-423	192	19	h4	h4	NOUN
gujaf-423	192	20	,	,	PUNCT
gujaf-423	192	21	affirming	affirm	VERB
gujaf-423	192	22	findings	finding	NOUN
gujaf-423	192	23	by	by	ADP
gujaf-423	192	24	godos	godo	NOUN
gujaf-423	192	25	-	-	PUNCT
gujaf-423	192	26	díez	díez	NOUN
gujaf-423	192	27	et	et	PROPN
gujaf-423	192	28	al	al	PROPN
gujaf-423	192	29	.	.	PUNCT
gujaf-423	193	1	(	(	PUNCT
gujaf-423	193	2	2018	2018	NUM
gujaf-423	193	3	)	)	PUNCT
gujaf-423	193	4	.	.	PUNCT
gujaf-423	194	1	as	as	SCONJ
gujaf-423	194	2	firms	firm	NOUN
gujaf-423	194	3	become	become	VERB
gujaf-423	194	4	more	more	ADV
gujaf-423	194	5	exposed	expose	VERB
gujaf-423	194	6	to	to	ADP
gujaf-423	194	7	global	global	ADJ
gujaf-423	194	8	sustainability	sustainability	NOUN
gujaf-423	194	9	norms	norm	NOUN
gujaf-423	194	10	and	and	CCONJ
gujaf-423	194	11	stakeholder	stakeholder	NOUN
gujaf-423	194	12	pressures	pressure	NOUN
gujaf-423	194	13	,	,	PUNCT
gujaf-423	194	14	especially	especially	ADV
gujaf-423	194	15	in	in	ADP
gujaf-423	194	16	larger	large	ADJ
gujaf-423	194	17	firms	firm	NOUN
gujaf-423	194	18	(	(	PUNCT
gujaf-423	194	19	as	as	SCONJ
gujaf-423	194	20	shown	show	VERB
gujaf-423	194	21	by	by	ADP
gujaf-423	194	22	the	the	DET
gujaf-423	194	23	bnat	bnat	PROPN
gujaf-423	194	24	×	×	PROPN
gujaf-423	194	25	fsz	fsz	NOUN
gujaf-423	194	26	interaction	interaction	NOUN
gujaf-423	194	27	)	)	PUNCT
gujaf-423	194	28	,	,	PUNCT
gujaf-423	194	29	boards	board	NOUN
gujaf-423	194	30	composed	compose	VERB
gujaf-423	194	31	of	of	ADP
gujaf-423	194	32	individuals	individual	NOUN
gujaf-423	194	33	with	with	ADP
gujaf-423	194	34	diverse	diverse	ADJ
gujaf-423	194	35	national	national	ADJ
gujaf-423	194	36	backgrounds	background	NOUN
gujaf-423	194	37	offer	offer	VERB
gujaf-423	194	38	broader	broad	ADJ
gujaf-423	194	39	cultural	cultural	ADJ
gujaf-423	194	40	and	and	CCONJ
gujaf-423	194	41	regulatory	regulatory	ADJ
gujaf-423	194	42	insights	insight	NOUN
gujaf-423	194	43	.	.	PUNCT
gujaf-423	195	1	this	this	DET
gujaf-423	195	2	diversity	diversity	NOUN
gujaf-423	195	3	enhances	enhance	VERB
gujaf-423	195	4	decision	decision	NOUN
gujaf-423	195	5	-	-	PUNCT
gujaf-423	195	6	making	making	NOUN
gujaf-423	195	7	and	and	CCONJ
gujaf-423	195	8	aligns	align	VERB
gujaf-423	195	9	environmental	environmental	ADJ
gujaf-423	195	10	practices	practice	NOUN
gujaf-423	195	11	with	with	ADP
gujaf-423	195	12	international	international	ADJ
gujaf-423	195	13	expectations	expectation	NOUN
gujaf-423	195	14	.	.	PUNCT
gujaf-423	196	1	this	this	PRON
gujaf-423	196	2	supports	support	VERB
gujaf-423	196	3	the	the	DET
gujaf-423	196	4	agency	agency	NOUN
gujaf-423	196	5	perspective	perspective	NOUN
gujaf-423	196	6	that	that	SCONJ
gujaf-423	196	7	diverse	diverse	ADJ
gujaf-423	196	8	boards	board	NOUN
gujaf-423	196	9	serve	serve	VERB
gujaf-423	196	10	as	as	ADP
gujaf-423	196	11	strategic	strategic	ADJ
gujaf-423	196	12	assets	asset	NOUN
gujaf-423	196	13	for	for	ADP
gujaf-423	196	14	minimizing	minimize	VERB
gujaf-423	196	15	environmental	environmental	ADJ
gujaf-423	196	16	risk	risk	NOUN
gujaf-423	196	17	and	and	CCONJ
gujaf-423	196	18	enhancing	enhance	VERB
gujaf-423	196	19	legitimacy	legitimacy	NOUN
gujaf-423	196	20	in	in	ADP
gujaf-423	196	21	the	the	DET
gujaf-423	196	22	eyes	eye	NOUN
gujaf-423	196	23	of	of	ADP
gujaf-423	196	24	global	global	ADJ
gujaf-423	196	25	stakeholders	stakeholder	NOUN
gujaf-423	196	26	.	.	PUNCT
gujaf-423	197	1	in	in	ADP
gujaf-423	197	2	sum	sum	NOUN
gujaf-423	197	3	,	,	PUNCT
gujaf-423	197	4	both	both	DET
gujaf-423	197	5	theories	theory	NOUN
gujaf-423	197	6	and	and	CCONJ
gujaf-423	197	7	the	the	DET
gujaf-423	197	8	cited	cite	VERB
gujaf-423	197	9	literature	literature	NOUN
gujaf-423	197	10	collectively	collectively	ADV
gujaf-423	197	11	reinforce	reinforce	VERB
gujaf-423	197	12	the	the	DET
gujaf-423	197	13	study	study	NOUN
gujaf-423	197	14	's	's	PART
gujaf-423	197	15	conclusion	conclusion	NOUN
gujaf-423	197	16	that	that	SCONJ
gujaf-423	197	17	board	board	NOUN
gujaf-423	197	18	heterogeneitywhen	heterogeneitywhen	NOUN
gujaf-423	197	19	moderated	moderate	VERB
gujaf-423	197	20	by	by	ADP
gujaf-423	197	21	firm	firm	ADJ
gujaf-423	197	22	size	size	NOUN
gujaf-423	197	23	significantly	significantly	ADV
gujaf-423	197	24	enhances	enhance	VERB
gujaf-423	197	25	environmental	environmental	ADJ
gujaf-423	197	26	performance	performance	NOUN
gujaf-423	197	27	in	in	ADP
gujaf-423	197	28	nigerian	nigerian	ADJ
gujaf-423	197	29	manufacturing	manufacturing	NOUN
gujaf-423	197	30	firms	firm	NOUN
gujaf-423	197	31	.	.	PUNCT
gujaf-423	198	1	gusau	gusau	PROPN
gujaf-423	198	2	journal	journal	PROPN
gujaf-423	198	3	of	of	ADP
gujaf-423	198	4	accounting	accounting	NOUN
gujaf-423	198	5	and	and	CCONJ
gujaf-423	198	6	finance	finance	NOUN
gujaf-423	198	7	,	,	PUNCT
gujaf-423	198	8	vol.6	vol.6	PROPN
gujaf-423	198	9	,	,	PUNCT
gujaf-423	198	10	issue	issue	NOUN
gujaf-423	198	11	2	2	NUM
gujaf-423	198	12	,	,	PUNCT
gujaf-423	198	13	april	april	PROPN
gujaf-423	198	14	,	,	PUNCT
gujaf-423	198	15	2025	2025	NUM
gujaf-423	198	16	178	178	NUM
gujaf-423	198	17	5.0	5.0	NUM
gujaf-423	198	18	conclusion	conclusion	NOUN
gujaf-423	198	19	and	and	CCONJ
gujaf-423	198	20	recommendation	recommendation	NOUN
gujaf-423	198	21	this	this	DET
gujaf-423	198	22	study	study	NOUN
gujaf-423	198	23	has	have	AUX
gujaf-423	198	24	provided	provide	VERB
gujaf-423	198	25	compelling	compelling	ADJ
gujaf-423	198	26	evidence	evidence	NOUN
gujaf-423	198	27	that	that	PRON
gujaf-423	198	28	board	board	NOUN
gujaf-423	198	29	heterogeneity	heterogeneity	PROPN
gujaf-423	198	30	significantly	significantly	ADV
gujaf-423	198	31	influences	influence	VERB
gujaf-423	198	32	environmental	environmental	ADJ
gujaf-423	198	33	performance	performance	NOUN
gujaf-423	198	34	in	in	ADP
gujaf-423	198	35	nigerian	nigerian	ADJ
gujaf-423	198	36	manufacturing	manufacturing	NOUN
gujaf-423	198	37	firms	firm	NOUN
gujaf-423	198	38	.	.	PUNCT
gujaf-423	199	1	each	each	DET
gujaf-423	199	2	dimension	dimension	NOUN
gujaf-423	199	3	of	of	ADP
gujaf-423	199	4	board	board	NOUN
gujaf-423	199	5	diversity	diversity	NOUN
gujaf-423	199	6	independence	independence	NOUN
gujaf-423	199	7	,	,	PUNCT
gujaf-423	199	8	gender	gender	NOUN
gujaf-423	199	9	,	,	PUNCT
gujaf-423	199	10	professionalism	professionalism	NOUN
gujaf-423	199	11	,	,	PUNCT
gujaf-423	199	12	and	and	CCONJ
gujaf-423	199	13	nationalitypositively	nationalitypositively	ADV
gujaf-423	199	14	and	and	CCONJ
gujaf-423	199	15	significantly	significantly	ADV
gujaf-423	199	16	contributes	contribute	VERB
gujaf-423	199	17	to	to	ADP
gujaf-423	199	18	sustainability	sustainability	NOUN
gujaf-423	199	19	disclosure	disclosure	NOUN
gujaf-423	199	20	,	,	PUNCT
gujaf-423	199	21	a	a	DET
gujaf-423	199	22	proxy	proxy	NOUN
gujaf-423	199	23	for	for	ADP
gujaf-423	199	24	environmental	environmental	ADJ
gujaf-423	199	25	performance	performance	NOUN
gujaf-423	199	26	.	.	PUNCT
gujaf-423	200	1	importantly	importantly	ADV
gujaf-423	200	2	,	,	PUNCT
gujaf-423	200	3	firm	firm	ADJ
gujaf-423	200	4	size	size	NOUN
gujaf-423	200	5	was	be	AUX
gujaf-423	200	6	found	find	VERB
gujaf-423	200	7	to	to	PART
gujaf-423	200	8	significantly	significantly	ADV
gujaf-423	200	9	moderate	moderate	VERB
gujaf-423	200	10	these	these	DET
gujaf-423	200	11	relationships	relationship	NOUN
gujaf-423	200	12	,	,	PUNCT
gujaf-423	200	13	amplifying	amplify	VERB
gujaf-423	200	14	the	the	DET
gujaf-423	200	15	positive	positive	ADJ
gujaf-423	200	16	effects	effect	NOUN
gujaf-423	200	17	of	of	ADP
gujaf-423	200	18	board	board	NOUN
gujaf-423	200	19	heterogeneity	heterogeneity	NOUN
gujaf-423	200	20	.	.	PUNCT
gujaf-423	201	1	these	these	DET
gujaf-423	201	2	results	result	NOUN
gujaf-423	201	3	underscore	underscore	VERB
gujaf-423	201	4	the	the	DET
gujaf-423	201	5	relevance	relevance	NOUN
gujaf-423	201	6	of	of	ADP
gujaf-423	201	7	both	both	DET
gujaf-423	201	8	stakeholder	stakeholder	NOUN
gujaf-423	201	9	theory	theory	NOUN
gujaf-423	201	10	and	and	CCONJ
gujaf-423	201	11	agency	agency	NOUN
gujaf-423	201	12	theory	theory	NOUN
gujaf-423	201	13	in	in	ADP
gujaf-423	201	14	the	the	DET
gujaf-423	201	15	nigerian	nigerian	ADJ
gujaf-423	201	16	manufacturing	manufacturing	NOUN
gujaf-423	201	17	context	context	NOUN
gujaf-423	201	18	.	.	PUNCT
gujaf-423	202	1	stakeholder	stakeholder	NOUN
gujaf-423	202	2	theory	theory	NOUN
gujaf-423	202	3	supports	support	VERB
gujaf-423	202	4	the	the	DET
gujaf-423	202	5	idea	idea	NOUN
gujaf-423	202	6	that	that	SCONJ
gujaf-423	202	7	diverse	diverse	ADJ
gujaf-423	202	8	boards	board	NOUN
gujaf-423	202	9	reflect	reflect	VERB
gujaf-423	202	10	and	and	CCONJ
gujaf-423	202	11	respond	respond	VERB
gujaf-423	202	12	better	well	ADV
gujaf-423	202	13	to	to	ADP
gujaf-423	202	14	broader	broader	ADV
gujaf-423	202	15	environmental	environmental	ADJ
gujaf-423	202	16	and	and	CCONJ
gujaf-423	202	17	societal	societal	ADJ
gujaf-423	202	18	interests	interest	NOUN
gujaf-423	202	19	,	,	PUNCT
gujaf-423	202	20	while	while	SCONJ
gujaf-423	202	21	agency	agency	NOUN
gujaf-423	202	22	theory	theory	NOUN
gujaf-423	202	23	explains	explain	VERB
gujaf-423	202	24	how	how	SCONJ
gujaf-423	202	25	such	such	ADJ
gujaf-423	202	26	diversity	diversity	NOUN
gujaf-423	202	27	enhances	enhance	VERB
gujaf-423	202	28	board	board	NOUN
gujaf-423	202	29	oversight	oversight	NOUN
gujaf-423	202	30	,	,	PUNCT
gujaf-423	202	31	reduces	reduce	VERB
gujaf-423	202	32	managerial	managerial	ADJ
gujaf-423	202	33	opportunism	opportunism	NOUN
gujaf-423	202	34	,	,	PUNCT
gujaf-423	202	35	and	and	CCONJ
gujaf-423	202	36	improves	improve	VERB
gujaf-423	202	37	alignment	alignment	NOUN
gujaf-423	202	38	with	with	ADP
gujaf-423	202	39	long	long	ADJ
gujaf-423	202	40	-	-	PUNCT
gujaf-423	202	41	term	term	NOUN
gujaf-423	202	42	environmental	environmental	ADJ
gujaf-423	202	43	goals	goal	NOUN
gujaf-423	202	44	.	.	PUNCT
gujaf-423	203	1	thus	thus	ADV
gujaf-423	203	2	,	,	PUNCT
gujaf-423	203	3	board	board	NOUN
gujaf-423	203	4	heterogeneity	heterogeneity	NOUN
gujaf-423	203	5	should	should	AUX
gujaf-423	203	6	be	be	AUX
gujaf-423	203	7	viewed	view	VERB
gujaf-423	203	8	not	not	PART
gujaf-423	203	9	merely	merely	ADV
gujaf-423	203	10	as	as	ADP
gujaf-423	203	11	a	a	DET
gujaf-423	203	12	governance	governance	NOUN
gujaf-423	203	13	formality	formality	NOUN
gujaf-423	203	14	but	but	CCONJ
gujaf-423	203	15	as	as	ADP
gujaf-423	203	16	a	a	DET
gujaf-423	203	17	strategic	strategic	ADJ
gujaf-423	203	18	driver	driver	NOUN
gujaf-423	203	19	of	of	ADP
gujaf-423	203	20	environmental	environmental	ADJ
gujaf-423	203	21	accountability	accountability	NOUN
gujaf-423	203	22	.	.	PUNCT
gujaf-423	204	1	recommendations	recommendation	NOUN
gujaf-423	204	2	manufacturing	manufacturing	NOUN
gujaf-423	204	3	firms	firm	NOUN
gujaf-423	204	4	should	should	AUX
gujaf-423	204	5	update	update	VERB
gujaf-423	204	6	their	their	PRON
gujaf-423	204	7	corporate	corporate	ADJ
gujaf-423	204	8	governance	governance	NOUN
gujaf-423	204	9	charters	charter	NOUN
gujaf-423	204	10	to	to	PART
gujaf-423	204	11	explicitly	explicitly	ADV
gujaf-423	204	12	require	require	VERB
gujaf-423	204	13	a	a	DET
gujaf-423	204	14	minimum	minimum	ADJ
gujaf-423	204	15	number	number	NOUN
gujaf-423	204	16	of	of	ADP
gujaf-423	204	17	independent	independent	ADJ
gujaf-423	204	18	directors	director	NOUN
gujaf-423	204	19	,	,	PUNCT
gujaf-423	204	20	female	female	ADJ
gujaf-423	204	21	directors	director	NOUN
gujaf-423	204	22	,	,	PUNCT
gujaf-423	204	23	and	and	CCONJ
gujaf-423	204	24	foreign	foreign	ADJ
gujaf-423	204	25	or	or	CCONJ
gujaf-423	204	26	professionally	professionally	ADV
gujaf-423	204	27	certified	certify	VERB
gujaf-423	204	28	members	member	NOUN
gujaf-423	204	29	on	on	ADP
gujaf-423	204	30	their	their	PRON
gujaf-423	204	31	boards	board	NOUN
gujaf-423	204	32	.	.	PUNCT
gujaf-423	205	1	for	for	ADP
gujaf-423	205	2	example	example	NOUN
gujaf-423	205	3	,	,	PUNCT
gujaf-423	205	4	firms	firm	NOUN
gujaf-423	205	5	can	can	AUX
gujaf-423	205	6	set	set	VERB
gujaf-423	205	7	a	a	DET
gujaf-423	205	8	target	target	NOUN
gujaf-423	205	9	of	of	ADP
gujaf-423	205	10	at	at	ADV
gujaf-423	205	11	least	least	ADV
gujaf-423	205	12	30	30	NUM
gujaf-423	205	13	%	%	NOUN
gujaf-423	205	14	female	female	ADJ
gujaf-423	205	15	representation	representation	NOUN
gujaf-423	205	16	and	and	CCONJ
gujaf-423	205	17	two	two	NUM
gujaf-423	205	18	independent	independent	ADJ
gujaf-423	205	19	directors	director	NOUN
gujaf-423	205	20	with	with	ADP
gujaf-423	205	21	no	no	DET
gujaf-423	205	22	executive	executive	ADJ
gujaf-423	205	23	affiliations	affiliation	NOUN
gujaf-423	205	24	.	.	PUNCT
gujaf-423	206	1	this	this	PRON
gujaf-423	206	2	ensures	ensure	VERB
gujaf-423	206	3	that	that	SCONJ
gujaf-423	206	4	board	board	NOUN
gujaf-423	206	5	composition	composition	NOUN
gujaf-423	206	6	directly	directly	ADV
gujaf-423	206	7	supports	support	VERB
gujaf-423	206	8	sustainability	sustainability	NOUN
gujaf-423	206	9	objectives	objective	NOUN
gujaf-423	206	10	.	.	PUNCT
gujaf-423	207	1	larger	large	ADJ
gujaf-423	207	2	firms	firm	NOUN
gujaf-423	207	3	with	with	ADP
gujaf-423	207	4	more	more	ADJ
gujaf-423	207	5	resources	resource	NOUN
gujaf-423	207	6	should	should	AUX
gujaf-423	207	7	establish	establish	VERB
gujaf-423	207	8	board	board	NOUN
gujaf-423	207	9	sustainability	sustainability	NOUN
gujaf-423	207	10	sub	sub	NOUN
gujaf-423	207	11	-	-	NOUN
gujaf-423	207	12	committees	committee	NOUN
gujaf-423	207	13	led	lead	VERB
gujaf-423	207	14	by	by	ADP
gujaf-423	207	15	independent	independent	ADJ
gujaf-423	207	16	or	or	CCONJ
gujaf-423	207	17	professional	professional	ADJ
gujaf-423	207	18	directors	director	NOUN
gujaf-423	207	19	with	with	ADP
gujaf-423	207	20	a	a	DET
gujaf-423	207	21	background	background	NOUN
gujaf-423	207	22	in	in	ADP
gujaf-423	207	23	environmental	environmental	ADJ
gujaf-423	207	24	management	management	NOUN
gujaf-423	207	25	or	or	CCONJ
gujaf-423	207	26	esg	esg	NOUN
gujaf-423	207	27	.	.	PUNCT
gujaf-423	208	1	these	these	DET
gujaf-423	208	2	sub	sub	NOUN
gujaf-423	208	3	-	-	NOUN
gujaf-423	208	4	committees	committee	NOUN
gujaf-423	208	5	should	should	AUX
gujaf-423	208	6	meet	meet	VERB
gujaf-423	208	7	quarterly	quarterly	ADV
gujaf-423	208	8	to	to	PART
gujaf-423	208	9	track	track	VERB
gujaf-423	208	10	environmental	environmental	ADJ
gujaf-423	208	11	metrics	metric	NOUN
gujaf-423	208	12	,	,	PUNCT
gujaf-423	208	13	oversee	oversee	VERB
gujaf-423	208	14	sustainability	sustainability	NOUN
gujaf-423	208	15	reporting	reporting	NOUN
gujaf-423	208	16	,	,	PUNCT
gujaf-423	208	17	and	and	CCONJ
gujaf-423	208	18	review	review	VERB
gujaf-423	208	19	regulatory	regulatory	ADJ
gujaf-423	208	20	complianceturning	complianceturning	PROPN
gujaf-423	208	21	board	board	PROPN
gujaf-423	208	22	diversity	diversity	NOUN
gujaf-423	208	23	into	into	ADP
gujaf-423	208	24	action	action	NOUN
gujaf-423	208	25	.	.	PUNCT
gujaf-423	209	1	firms	firm	NOUN
gujaf-423	209	2	should	should	AUX
gujaf-423	209	3	partner	partner	VERB
gujaf-423	209	4	with	with	ADP
gujaf-423	209	5	institutes	institute	NOUN
gujaf-423	209	6	like	like	ADP
gujaf-423	209	7	the	the	DET
gujaf-423	209	8	chartered	chartered	PROPN
gujaf-423	209	9	institute	institute	PROPN
gujaf-423	209	10	of	of	ADP
gujaf-423	209	11	environmental	environmental	ADJ
gujaf-423	209	12	practitioners	practitioner	NOUN
gujaf-423	209	13	of	of	ADP
gujaf-423	209	14	nigeria	nigeria	PROPN
gujaf-423	209	15	(	(	PUNCT
gujaf-423	209	16	ciepn	ciepn	PROPN
gujaf-423	209	17	)	)	PUNCT
gujaf-423	209	18	and	and	CCONJ
gujaf-423	209	19	the	the	DET
gujaf-423	209	20	institute	institute	NOUN
gujaf-423	209	21	of	of	ADP
gujaf-423	209	22	directors	director	NOUN
gujaf-423	209	23	(	(	PUNCT
gujaf-423	209	24	iod	iod	PROPN
gujaf-423	209	25	)	)	PUNCT
gujaf-423	209	26	to	to	PART
gujaf-423	209	27	conduct	conduct	VERB
gujaf-423	209	28	biannual	biannual	ADJ
gujaf-423	209	29	workshops	workshop	NOUN
gujaf-423	209	30	for	for	ADP
gujaf-423	209	31	board	board	NOUN
gujaf-423	209	32	members	member	NOUN
gujaf-423	209	33	on	on	ADP
gujaf-423	209	34	emerging	emerge	VERB
gujaf-423	209	35	global	global	ADJ
gujaf-423	209	36	environmental	environmental	ADJ
gujaf-423	209	37	reporting	reporting	NOUN
gujaf-423	209	38	standards	standard	NOUN
gujaf-423	209	39	(	(	PUNCT
gujaf-423	209	40	e.g.	e.g.	ADV
gujaf-423	209	41	,	,	PUNCT
gujaf-423	209	42	gri	gri	PROPN
gujaf-423	209	43	,	,	PUNCT
gujaf-423	209	44	issb	issb	NOUN
gujaf-423	209	45	)	)	PUNCT
gujaf-423	209	46	,	,	PUNCT
gujaf-423	209	47	carbon	carbon	NOUN
gujaf-423	209	48	footprint	footprint	NOUN
gujaf-423	209	49	auditing	auditing	NOUN
gujaf-423	209	50	,	,	PUNCT
gujaf-423	209	51	and	and	CCONJ
gujaf-423	209	52	sustainable	sustainable	ADJ
gujaf-423	209	53	manufacturing	manufacturing	NOUN
gujaf-423	209	54	practices	practice	NOUN
gujaf-423	209	55	.	.	PUNCT
gujaf-423	210	1	this	this	PRON
gujaf-423	210	2	improves	improve	VERB
gujaf-423	210	3	both	both	CCONJ
gujaf-423	210	4	awareness	awareness	NOUN
gujaf-423	210	5	and	and	CCONJ
gujaf-423	210	6	performance	performance	NOUN
gujaf-423	210	7	.	.	PUNCT
gujaf-423	211	1	boards	board	NOUN
gujaf-423	211	2	should	should	AUX
gujaf-423	211	3	implement	implement	VERB
gujaf-423	211	4	internal	internal	ADJ
gujaf-423	211	5	environmental	environmental	ADJ
gujaf-423	211	6	scorecards	scorecard	NOUN
gujaf-423	211	7	to	to	PART
gujaf-423	211	8	track	track	VERB
gujaf-423	211	9	key	key	ADJ
gujaf-423	211	10	sustainability	sustainability	NOUN
gujaf-423	211	11	kpis	kpis	NOUN
gujaf-423	211	12	(	(	PUNCT
gujaf-423	211	13	e.g.	e.g.	ADV
gujaf-423	211	14	,	,	PUNCT
gujaf-423	211	15	energy	energy	NOUN
gujaf-423	211	16	usage	usage	NOUN
gujaf-423	211	17	,	,	PUNCT
gujaf-423	211	18	emissions	emission	NOUN
gujaf-423	211	19	,	,	PUNCT
gujaf-423	211	20	waste	waste	NOUN
gujaf-423	211	21	management	management	NOUN
gujaf-423	211	22	)	)	PUNCT
gujaf-423	211	23	.	.	PUNCT
gujaf-423	212	1	these	these	PRON
gujaf-423	212	2	should	should	AUX
gujaf-423	212	3	be	be	AUX
gujaf-423	212	4	reviewed	review	VERB
gujaf-423	212	5	during	during	ADP
gujaf-423	212	6	board	board	NOUN
gujaf-423	212	7	meetings	meeting	NOUN
gujaf-423	212	8	and	and	CCONJ
gujaf-423	212	9	disclosed	disclose	VERB
gujaf-423	212	10	in	in	ADP
gujaf-423	212	11	annual	annual	ADJ
gujaf-423	212	12	sustainability	sustainability	NOUN
gujaf-423	212	13	reports	report	NOUN
gujaf-423	212	14	or	or	CCONJ
gujaf-423	212	15	on	on	ADP
gujaf-423	212	16	corporate	corporate	ADJ
gujaf-423	212	17	websites	website	NOUN
gujaf-423	212	18	.	.	PUNCT
gujaf-423	213	1	firms	firm	NOUN
gujaf-423	213	2	can	can	AUX
gujaf-423	213	3	also	also	ADV
gujaf-423	213	4	pursue	pursue	VERB
gujaf-423	213	5	certifications	certification	NOUN
gujaf-423	213	6	like	like	ADP
gujaf-423	213	7	iso	iso	NOUN
gujaf-423	213	8	14001	14001	NUM
gujaf-423	213	9	to	to	PART
gujaf-423	213	10	build	build	VERB
gujaf-423	213	11	public	public	ADJ
gujaf-423	213	12	trust	trust	NOUN
gujaf-423	213	13	.	.	PUNCT
gujaf-423	214	1	manufacturing	manufacturing	NOUN
gujaf-423	214	2	firms	firm	NOUN
gujaf-423	214	3	should	should	AUX
gujaf-423	214	4	organize	organize	VERB
gujaf-423	214	5	annual	annual	ADJ
gujaf-423	214	6	susatianbility	susatianbility	NOUN
gujaf-423	214	7	stakeholder	stakeholder	NOUN
gujaf-423	214	8	roundtables	roundtable	NOUN
gujaf-423	214	9	involving	involve	VERB
gujaf-423	214	10	shareholders	shareholder	NOUN
gujaf-423	214	11	,	,	PUNCT
gujaf-423	214	12	community	community	NOUN
gujaf-423	214	13	leaders	leader	NOUN
gujaf-423	214	14	,	,	PUNCT
gujaf-423	214	15	regulators	regulator	NOUN
gujaf-423	214	16	,	,	PUNCT
gujaf-423	214	17	and	and	CCONJ
gujaf-423	214	18	ngos	ngo	NOUN
gujaf-423	214	19	.	.	PUNCT
gujaf-423	215	1	these	these	DET
gujaf-423	215	2	forums	forum	NOUN
gujaf-423	215	3	help	help	AUX
gujaf-423	215	4	identify	identify	VERB
gujaf-423	215	5	social	social	ADJ
gujaf-423	215	6	and	and	CCONJ
gujaf-423	215	7	environmental	environmental	ADJ
gujaf-423	215	8	risks	risk	NOUN
gujaf-423	215	9	,	,	PUNCT
gujaf-423	215	10	align	align	NOUN
gujaf-423	215	11	business	business	NOUN
gujaf-423	215	12	goals	goal	NOUN
gujaf-423	215	13	with	with	ADP
gujaf-423	215	14	community	community	NOUN
gujaf-423	215	15	expectations	expectation	NOUN
gujaf-423	215	16	,	,	PUNCT
gujaf-423	215	17	and	and	CCONJ
gujaf-423	215	18	showcase	showcase	NOUN
gujaf-423	215	19	boardled	boardle	VERB
gujaf-423	215	20	susatianbility	susatianbility	NOUN
gujaf-423	215	21	initiatives	initiative	NOUN
gujaf-423	215	22	,	,	PUNCT
gujaf-423	215	23	reinforcing	reinforce	VERB
gujaf-423	215	24	transparency	transparency	NOUN
gujaf-423	215	25	and	and	CCONJ
gujaf-423	215	26	external	external	ADJ
gujaf-423	215	27	accountability	accountability	NOUN
gujaf-423	215	28	.	.	PUNCT
gujaf-423	216	1	references	reference	NOUN
gujaf-423	216	2	abubakar	abubakar	PROPN
gujaf-423	216	3	,	,	PUNCT
gujaf-423	216	4	a.	a.	NOUN
gujaf-423	216	5	(	(	PUNCT
gujaf-423	216	6	2016	2016	NUM
gujaf-423	216	7	)	)	PUNCT
gujaf-423	216	8	.	.	PUNCT
gujaf-423	217	1	board	board	NOUN
gujaf-423	217	2	characteristics	characteristic	NOUN
gujaf-423	217	3	and	and	CCONJ
gujaf-423	217	4	corporate	corporate	ADJ
gujaf-423	217	5	social	social	ADJ
gujaf-423	217	6	responsibility	responsibility	NOUN
gujaf-423	217	7	disclosure	disclosure	NOUN
gujaf-423	217	8	in	in	ADP
gujaf-423	217	9	nigerian	nigerian	PROPN
gujaf-423	217	10	listed	list	VERB
gujaf-423	217	11	non	non	ADJ
gujaf-423	217	12	-	-	ADJ
gujaf-423	217	13	financial	financial	ADJ
gujaf-423	217	14	firms	firm	NOUN
gujaf-423	217	15	.	.	PUNCT
gujaf-423	218	1	unpublished	unpublished	ADJ
gujaf-423	218	2	phd	phd	NOUN
gujaf-423	218	3	thesis	thesis	NOUN
gujaf-423	218	4	,	,	PUNCT
gujaf-423	218	5	universiti	universiti	PROPN
gujaf-423	218	6	utara	utara	PROPN
gujaf-423	218	7	malaysia	malaysia	PROPN
gujaf-423	218	8	.	.	PUNCT
gujaf-423	219	1	gusau	gusau	PROPN
gujaf-423	219	2	journal	journal	PROPN
gujaf-423	219	3	of	of	ADP
gujaf-423	219	4	accounting	accounting	NOUN
gujaf-423	219	5	and	and	CCONJ
gujaf-423	219	6	finance	finance	NOUN
gujaf-423	219	7	,	,	PUNCT
gujaf-423	219	8	vol.6	vol.6	PROPN
gujaf-423	219	9	,	,	PUNCT
gujaf-423	219	10	issue	issue	NOUN
gujaf-423	219	11	2	2	NUM
gujaf-423	219	12	,	,	PUNCT
gujaf-423	219	13	april	april	PROPN
gujaf-423	219	14	,	,	PUNCT
gujaf-423	219	15	2025	2025	NUM
gujaf-423	219	16	179	179	NUM
gujaf-423	219	17	abubakar	abubakar	PROPN
gujaf-423	219	18	,	,	PUNCT
gujaf-423	219	19	a.	a.	NOUN
gujaf-423	219	20	(	(	PUNCT
gujaf-423	219	21	2016	2016	NUM
gujaf-423	219	22	)	)	PUNCT
gujaf-423	219	23	.	.	PUNCT
gujaf-423	220	1	firm	firm	PROPN
gujaf-423	220	2	attributes	attributes	PROPN
gujaf-423	220	3	,	,	PUNCT
gujaf-423	220	4	board	board	NOUN
gujaf-423	220	5	characteristics	characteristic	NOUN
gujaf-423	220	6	and	and	CCONJ
gujaf-423	220	7	environmental	environmental	ADJ
gujaf-423	220	8	performance	performance	NOUN
gujaf-423	220	9	of	of	ADP
gujaf-423	220	10	listed	list	VERB
gujaf-423	220	11	deposit	deposit	NOUN
gujaf-423	220	12	money	money	NOUN
gujaf-423	220	13	banks	bank	NOUN
gujaf-423	220	14	in	in	ADP
gujaf-423	220	15	nigeria	nigeria	PROPN
gujaf-423	220	16	.	.	PUNCT
gujaf-423	221	1	1	1	NUM
gujaf-423	221	2	-	-	SYM
gujaf-423	221	3	110	110	NUM
gujaf-423	221	4	.	.	PUNCT
gujaf-423	222	1	adib	adib	PROPN
gujaf-423	222	2	,	,	PUNCT
gujaf-423	222	3	m.	m.	NOUN
gujaf-423	222	4	,	,	PUNCT
gujaf-423	222	5	&	&	CCONJ
gujaf-423	222	6	xianzhi	xianzhi	PROPN
gujaf-423	222	7	,	,	PUNCT
gujaf-423	222	8	z.	z.	PROPN
gujaf-423	222	9	(	(	PUNCT
gujaf-423	222	10	2019	2019	NUM
gujaf-423	222	11	)	)	PUNCT
gujaf-423	222	12	.	.	PUNCT
gujaf-423	223	1	board	board	NOUN
gujaf-423	223	2	characteristics	characteristic	NOUN
gujaf-423	223	3	and	and	CCONJ
gujaf-423	223	4	corporate	corporate	ADJ
gujaf-423	223	5	social	social	ADJ
gujaf-423	223	6	performance	performance	NOUN
gujaf-423	223	7	nexus	nexus	NOUN
gujaf-423	223	8	a	a	DET
gujaf-423	223	9	multi	multi	ADJ
gujaf-423	223	10	-	-	ADJ
gujaf-423	223	11	theoretical	theoretical	ADJ
gujaf-423	223	12	analysis	analysis	NOUN
gujaf-423	223	13	.	.	PUNCT
gujaf-423	224	1	evidence	evidence	NOUN
gujaf-423	224	2	from	from	ADP
gujaf-423	224	3	south	south	PROPN
gujaf-423	224	4	africa	africa	PROPN
gujaf-423	224	5	,	,	PUNCT
gujaf-423	224	6	21(1	21(1	NUM
gujaf-423	224	7	)	)	PUNCT
gujaf-423	224	8	,	,	PUNCT
gujaf-423	224	9	24	24	NUM
gujaf-423	224	10	-	-	SYM
gujaf-423	224	11	38	38	NUM
gujaf-423	224	12	.	.	PUNCT
gujaf-423	224	13	available	available	ADJ
gujaf-423	224	14	at	at	ADP
gujaf-423	224	15	:	:	PUNCT
gujaf-423	224	16	https://doi.org/10.9790/487x-2101042438	https://doi.org/10.9790/487x-2101042438	PROPN
gujaf-423	224	17	.	.	PROPN
gujaf-423	224	18	airvisual	airvisual	PROPN
gujaf-423	224	19	.	.	PUNCT
gujaf-423	225	1	(	(	PUNCT
gujaf-423	225	2	2018	2018	NUM
gujaf-423	225	3	)	)	PUNCT
gujaf-423	225	4	.	.	PUNCT
gujaf-423	226	1	2018	2018	NUM
gujaf-423	226	2	world	world	NOUN
gujaf-423	226	3	air	air	NOUN
gujaf-423	226	4	quality	quality	PROPN
gujaf-423	226	5	report	report	NOUN
gujaf-423	226	6	.	.	PUNCT
gujaf-423	227	1	retrieved	retrieve	VERB
gujaf-423	227	2	from	from	ADP
gujaf-423	227	3	https://www.iqair.com/world-air-quality-report	https://www.iqair.com/world-air-quality-report	PROPN
gujaf-423	227	4	airvisual	airvisual	PROPN
gujaf-423	227	5	.	.	PUNCT
gujaf-423	228	1	(	(	PUNCT
gujaf-423	228	2	2018	2018	NUM
gujaf-423	228	3	)	)	PUNCT
gujaf-423	228	4	.	.	PUNCT
gujaf-423	229	1	the	the	DET
gujaf-423	229	2	2018	2018	NUM
gujaf-423	229	3	world	world	NOUN
gujaf-423	229	4	air	air	NOUN
gujaf-423	229	5	quality	quality	PROPN
gujaf-423	229	6	report	report	NOUN
gujaf-423	229	7	.	.	PUNCT
gujaf-423	230	1	alodia	alodia	PROPN
gujaf-423	230	2	,	,	PUNCT
gujaf-423	230	3	i.	i.	PROPN
gujaf-423	230	4	,	,	PUNCT
gujaf-423	230	5	&	&	CCONJ
gujaf-423	230	6	atmadja	atmadja	PROPN
gujaf-423	230	7	,	,	PUNCT
gujaf-423	230	8	a.	a.	PROPN
gujaf-423	230	9	s.	s.	PROPN
gujaf-423	230	10	(	(	PUNCT
gujaf-423	230	11	2016	2016	NUM
gujaf-423	230	12	)	)	PUNCT
gujaf-423	230	13	.	.	PUNCT
gujaf-423	231	1	the	the	DET
gujaf-423	231	2	effect	effect	NOUN
gujaf-423	231	3	of	of	ADP
gujaf-423	231	4	firm	firm	ADJ
gujaf-423	231	5	-	-	PUNCT
gujaf-423	231	6	characteristics	characteristic	NOUN
gujaf-423	231	7	and	and	CCONJ
gujaf-423	231	8	corporate	corporate	ADJ
gujaf-423	231	9	governance	governance	NOUN
gujaf-423	231	10	on	on	ADP
gujaf-423	231	11	environmental	environmental	ADJ
gujaf-423	231	12	performance	performance	NOUN
gujaf-423	231	13	and	and	CCONJ
gujaf-423	231	14	future	future	ADJ
gujaf-423	231	15	firm	firm	ADJ
gujaf-423	231	16	performance	performance	NOUN
gujaf-423	231	17	.	.	PUNCT
gujaf-423	232	1	amodu	amodu	PROPN
gujaf-423	232	2	,	,	PUNCT
gujaf-423	232	3	t.	t.	PROPN
gujaf-423	232	4	(	(	PUNCT
gujaf-423	232	5	2017	2017	NUM
gujaf-423	232	6	)	)	PUNCT
gujaf-423	232	7	.	.	PUNCT
gujaf-423	233	1	corporate	corporate	ADJ
gujaf-423	233	2	social	social	ADJ
gujaf-423	233	3	responsibility	responsibility	NOUN
gujaf-423	233	4	and	and	CCONJ
gujaf-423	233	5	the	the	DET
gujaf-423	233	6	role	role	NOUN
gujaf-423	233	7	of	of	ADP
gujaf-423	233	8	law	law	NOUN
gujaf-423	233	9	:	:	PUNCT
gujaf-423	233	10	towards	towards	ADP
gujaf-423	233	11	a	a	DET
gujaf-423	233	12	sustainable	sustainable	ADJ
gujaf-423	233	13	development	development	NOUN
gujaf-423	233	14	strategy	strategy	NOUN
gujaf-423	233	15	.	.	PUNCT
gujaf-423	234	1	nigerian	nigerian	ADJ
gujaf-423	234	2	journal	journal	PROPN
gujaf-423	234	3	of	of	ADP
gujaf-423	234	4	corporate	corporate	ADJ
gujaf-423	234	5	law	law	NOUN
gujaf-423	234	6	and	and	CCONJ
gujaf-423	234	7	practice	practice	NOUN
gujaf-423	234	8	,	,	PUNCT
gujaf-423	234	9	2(1	2(1	NUM
gujaf-423	234	10	)	)	PUNCT
gujaf-423	234	11	,	,	PUNCT
gujaf-423	234	12	1–20	1–20	PROPN
gujaf-423	234	13	.	.	PUNCT
gujaf-423	234	14	anazonwu	anazonwu	PROPN
gujaf-423	234	15	,	,	PUNCT
gujaf-423	234	16	h.	h.	PROPN
gujaf-423	234	17	o.	o.	PROPN
gujaf-423	234	18	,	,	PUNCT
gujaf-423	234	19	egbunike	egbunike	PROPN
gujaf-423	234	20	,	,	PUNCT
gujaf-423	234	21	f.	f.	PROPN
gujaf-423	234	22	c.	c.	PROPN
gujaf-423	234	23	,	,	PUNCT
gujaf-423	234	24	&	&	CCONJ
gujaf-423	234	25	gunardi	gunardi	PROPN
gujaf-423	234	26	,	,	PUNCT
gujaf-423	234	27	a.	a.	NOUN
gujaf-423	234	28	(	(	PUNCT
gujaf-423	234	29	2018	2018	NUM
gujaf-423	234	30	)	)	PUNCT
gujaf-423	234	31	.	.	PUNCT
gujaf-423	235	1	corporate	corporate	ADJ
gujaf-423	235	2	board	board	NOUN
gujaf-423	235	3	heterogeneity	heterogeneity	NOUN
gujaf-423	235	4	and	and	CCONJ
gujaf-423	235	5	sustainability	sustainability	NOUN
gujaf-423	235	6	reporting	reporting	NOUN
gujaf-423	235	7	:	:	PUNCT
gujaf-423	235	8	a	a	DET
gujaf-423	235	9	study	study	NOUN
gujaf-423	235	10	of	of	ADP
gujaf-423	235	11	sselected	sselecte	VERB
gujaf-423	235	12	listed	list	VERB
gujaf-423	235	13	manufacturing	manufacturing	NOUN
gujaf-423	235	14	firms	firm	NOUN
gujaf-423	235	15	in	in	ADP
gujaf-423	235	16	nigeria	nigeria	PROPN
gujaf-423	235	17	.	.	PUNCT
gujaf-423	236	1	indonesian	indonesian	PROPN
gujaf-423	236	2	journal	journal	PROPN
gujaf-423	236	3	of	of	ADP
gujaf-423	236	4	sustainability	sustainability	NOUN
gujaf-423	236	5	accounting	accounting	NOUN
gujaf-423	236	6	and	and	CCONJ
gujaf-423	236	7	management	management	NOUN
gujaf-423	236	8	,	,	PUNCT
gujaf-423	236	9	2(1	2(1	NUM
gujaf-423	236	10	)	)	PUNCT
gujaf-423	236	11	,	,	PUNCT
gujaf-423	236	12	65	65	NUM
gujaf-423	236	13	-	-	SYM
gujaf-423	236	14	78	78	NUM
gujaf-423	236	15	.	.	PUNCT
gujaf-423	237	1	anazonwu	anazonwu	PROPN
gujaf-423	237	2	,	,	PUNCT
gujaf-423	237	3	h.	h.	PROPN
gujaf-423	237	4	o.	o.	PROPN
gujaf-423	237	5	,	,	PUNCT
gujaf-423	237	6	egbunike	egbunike	ADJ
gujaf-423	237	7	,	,	PUNCT
gujaf-423	237	8	p.	p.	NOUN
gujaf-423	237	9	a.	a.	NOUN
gujaf-423	237	10	,	,	PUNCT
gujaf-423	237	11	&	&	CCONJ
gujaf-423	237	12	gunardi	gunardi	PROPN
gujaf-423	237	13	,	,	PUNCT
gujaf-423	237	14	a.	a.	NOUN
gujaf-423	237	15	(	(	PUNCT
gujaf-423	237	16	2018	2018	NUM
gujaf-423	237	17	)	)	PUNCT
gujaf-423	237	18	.	.	PUNCT
gujaf-423	238	1	corporate	corporate	ADJ
gujaf-423	238	2	board	board	NOUN
gujaf-423	238	3	diversity	diversity	NOUN
gujaf-423	238	4	and	and	CCONJ
gujaf-423	238	5	sustainability	sustainability	NOUN
gujaf-423	238	6	reporting	reporting	NOUN
gujaf-423	238	7	:	:	PUNCT
gujaf-423	238	8	a	a	DET
gujaf-423	238	9	study	study	NOUN
gujaf-423	238	10	of	of	ADP
gujaf-423	238	11	selected	select	VERB
gujaf-423	238	12	listed	list	VERB
gujaf-423	238	13	manufacturing	manufacturing	NOUN
gujaf-423	238	14	firms	firm	NOUN
gujaf-423	238	15	in	in	ADP
gujaf-423	238	16	nigeria	nigeria	PROPN
gujaf-423	238	17	.	.	PUNCT
gujaf-423	239	1	indonesian	indonesian	PROPN
gujaf-423	239	2	journal	journal	PROPN
gujaf-423	239	3	of	of	ADP
gujaf-423	239	4	sustainability	sustainability	NOUN
gujaf-423	239	5	accounting	accounting	NOUN
gujaf-423	239	6	and	and	CCONJ
gujaf-423	239	7	management	management	NOUN
gujaf-423	239	8	,	,	PUNCT
gujaf-423	239	9	2(1	2(1	NUM
gujaf-423	239	10	)	)	PUNCT
gujaf-423	239	11	,	,	PUNCT
gujaf-423	239	12	65–78	65–78	NUM
gujaf-423	239	13	.	.	PUNCT
gujaf-423	240	1	https://doi.org/10.28992/ijsam.v2i1.61	https://doi.org/10.28992/ijsam.v2i1.61	NOUN
gujaf-423	240	2	awodiran	awodiran	NOUN
gujaf-423	240	3	,	,	PUNCT
gujaf-423	240	4	m.	m.	NOUN
gujaf-423	240	5	a.	a.	NOUN
gujaf-423	240	6	(	(	PUNCT
gujaf-423	240	7	2018	2018	NUM
gujaf-423	240	8	)	)	PUNCT
gujaf-423	240	9	.	.	PUNCT
gujaf-423	241	1	corporate	corporate	ADJ
gujaf-423	241	2	governance	governance	NOUN
gujaf-423	241	3	and	and	CCONJ
gujaf-423	241	4	sustainability	sustainability	NOUN
gujaf-423	241	5	disclosure	disclosure	NOUN
gujaf-423	241	6	:	:	PUNCT
gujaf-423	241	7	evidence	evidence	NOUN
gujaf-423	241	8	from	from	ADP
gujaf-423	241	9	listed	list	VERB
gujaf-423	241	10	industrial	industrial	ADJ
gujaf-423	241	11	goods	good	NOUN
gujaf-423	241	12	firms	firm	NOUN
gujaf-423	241	13	in	in	ADP
gujaf-423	241	14	nigeria	nigeria	PROPN
gujaf-423	241	15	.	.	PUNCT
gujaf-423	242	1	1–16	1–16	PROPN
gujaf-423	242	2	.	.	PUNCT
gujaf-423	243	1	awodiran	awodiran	PROPN
gujaf-423	243	2	,	,	PUNCT
gujaf-423	243	3	m.	m.	NOUN
gujaf-423	243	4	a.	a.	PROPN
gujaf-423	243	5	,	,	PUNCT
gujaf-423	243	6	&	&	CCONJ
gujaf-423	243	7	jimba	jimba	PROPN
gujaf-423	243	8	,	,	PUNCT
gujaf-423	243	9	i.	i.	PROPN
gujaf-423	243	10	k.	k.	PROPN
gujaf-423	243	11	(	(	PUNCT
gujaf-423	243	12	2018	2018	NUM
gujaf-423	243	13	)	)	PUNCT
gujaf-423	243	14	.	.	PUNCT
gujaf-423	244	1	board	board	NOUN
gujaf-423	244	2	characteristics	characteristic	NOUN
gujaf-423	244	3	and	and	CCONJ
gujaf-423	244	4	environmental	environmental	ADJ
gujaf-423	244	5	performance	performance	NOUN
gujaf-423	244	6	of	of	ADP
gujaf-423	244	7	listed	list	VERB
gujaf-423	244	8	firms	firm	NOUN
gujaf-423	244	9	in	in	ADP
gujaf-423	244	10	nigeria	nigeria	PROPN
gujaf-423	244	11	.	.	PUNCT
gujaf-423	245	1	1–25	1–25	PROPN
gujaf-423	245	2	.	.	PUNCT
gujaf-423	245	3	awodiran	awodiran	PROPN
gujaf-423	245	4	,	,	PUNCT
gujaf-423	245	5	o.	o.	PROPN
gujaf-423	245	6	,	,	PUNCT
gujaf-423	245	7	&	&	CCONJ
gujaf-423	245	8	jimba	jimba	PROPN
gujaf-423	245	9	,	,	PUNCT
gujaf-423	245	10	k.	k.	PROPN
gujaf-423	245	11	l.	l.	PROPN
gujaf-423	245	12	(	(	PUNCT
gujaf-423	245	13	2018	2018	NUM
gujaf-423	245	14	)	)	PUNCT
gujaf-423	245	15	.	.	PUNCT
gujaf-423	246	1	sustainability	sustainability	NOUN
gujaf-423	246	2	disclosure	disclosure	NOUN
gujaf-423	246	3	and	and	CCONJ
gujaf-423	246	4	firm	firm	ADJ
gujaf-423	246	5	performance	performance	NOUN
gujaf-423	246	6	:	:	PUNCT
gujaf-423	246	7	evidence	evidence	NOUN
gujaf-423	246	8	from	from	ADP
gujaf-423	246	9	nigerian	nigerian	ADJ
gujaf-423	246	10	listed	list	VERB
gujaf-423	246	11	companies	company	NOUN
gujaf-423	246	12	.	.	PUNCT
gujaf-423	247	1	international	international	ADJ
gujaf-423	247	2	journal	journal	NOUN
gujaf-423	247	3	of	of	ADP
gujaf-423	247	4	accounting	accounting	NOUN
gujaf-423	247	5	research	research	NOUN
gujaf-423	247	6	,	,	PUNCT
gujaf-423	247	7	6(2	6(2	NUM
gujaf-423	247	8	)	)	PUNCT
gujaf-423	247	9	,	,	PUNCT
gujaf-423	247	10	1–10	1–10	NOUN
gujaf-423	247	11	.	.	PUNCT
gujaf-423	248	1	bear	bear	PROPN
gujaf-423	248	2	,	,	PUNCT
gujaf-423	248	3	s.	s.	PROPN
gujaf-423	248	4	,	,	PUNCT
gujaf-423	248	5	rahman	rahman	PROPN
gujaf-423	248	6	,	,	PUNCT
gujaf-423	248	7	n.	n.	NOUN
gujaf-423	248	8	,	,	PUNCT
gujaf-423	248	9	&	&	CCONJ
gujaf-423	248	10	post	post	PROPN
gujaf-423	248	11	,	,	PUNCT
gujaf-423	248	12	c.	c.	PROPN
gujaf-423	248	13	(	(	PUNCT
gujaf-423	248	14	2010	2010	NUM
gujaf-423	248	15	)	)	PUNCT
gujaf-423	248	16	.	.	PUNCT
gujaf-423	249	1	the	the	DET
gujaf-423	249	2	impact	impact	NOUN
gujaf-423	249	3	of	of	ADP
gujaf-423	249	4	board	board	NOUN
gujaf-423	249	5	diversity	diversity	NOUN
gujaf-423	249	6	and	and	CCONJ
gujaf-423	249	7	gender	gender	NOUN
gujaf-423	249	8	composition	composition	NOUN
gujaf-423	249	9	on	on	ADP
gujaf-423	249	10	corporate	corporate	ADJ
gujaf-423	249	11	social	social	ADJ
gujaf-423	249	12	responsibility	responsibility	NOUN
gujaf-423	249	13	and	and	CCONJ
gujaf-423	249	14	firm	firm	ADJ
gujaf-423	249	15	reputation	reputation	NOUN
gujaf-423	249	16	.	.	PUNCT
gujaf-423	250	1	journal	journal	NOUN
gujaf-423	250	2	of	of	ADP
gujaf-423	250	3	business	business	NOUN
gujaf-423	250	4	ethics	ethic	NOUN
gujaf-423	250	5	,	,	PUNCT
gujaf-423	250	6	97(2	97(2	NUM
gujaf-423	250	7	)	)	PUNCT
gujaf-423	250	8	,	,	PUNCT
gujaf-423	250	9	207–221	207–221	NUM
gujaf-423	250	10	.	.	PUNCT
gujaf-423	251	1	bear	bear	PROPN
gujaf-423	251	2	,	,	PUNCT
gujaf-423	251	3	s.	s.	PROPN
gujaf-423	251	4	,	,	PUNCT
gujaf-423	251	5	rahman	rahman	PROPN
gujaf-423	251	6	,	,	PUNCT
gujaf-423	251	7	n.	n.	NOUN
gujaf-423	251	8	,	,	PUNCT
gujaf-423	251	9	&	&	CCONJ
gujaf-423	251	10	post	post	PROPN
gujaf-423	251	11	,	,	PUNCT
gujaf-423	251	12	c.	c.	PROPN
gujaf-423	251	13	(	(	PUNCT
gujaf-423	251	14	2010	2010	NUM
gujaf-423	251	15	)	)	PUNCT
gujaf-423	251	16	.	.	PUNCT
gujaf-423	252	1	the	the	DET
gujaf-423	252	2	impact	impact	NOUN
gujaf-423	252	3	of	of	ADP
gujaf-423	252	4	board	board	NOUN
gujaf-423	252	5	diversity	diversity	NOUN
gujaf-423	252	6	and	and	CCONJ
gujaf-423	252	7	gender	gender	NOUN
gujaf-423	252	8	composition	composition	NOUN
gujaf-423	252	9	on	on	ADP
gujaf-423	252	10	corporate	corporate	ADJ
gujaf-423	252	11	social	social	ADJ
gujaf-423	252	12	responsibility	responsibility	NOUN
gujaf-423	252	13	and	and	CCONJ
gujaf-423	252	14	firm	firm	ADJ
gujaf-423	252	15	reputation	reputation	NOUN
gujaf-423	252	16	.	.	PUNCT
gujaf-423	253	1	journal	journal	NOUN
gujaf-423	253	2	of	of	ADP
gujaf-423	253	3	business	business	NOUN
gujaf-423	253	4	ethics	ethic	NOUN
gujaf-423	253	5	,	,	PUNCT
gujaf-423	253	6	97(2	97(2	NUM
gujaf-423	253	7	)	)	PUNCT
gujaf-423	253	8	,	,	PUNCT
gujaf-423	253	9	207–221	207–221	NUM
gujaf-423	253	10	.	.	PUNCT
gujaf-423	254	1	https://doi.org/10.1007/s10551-010-0505-2	https://doi.org/10.1007/s10551-010-0505-2	PROPN
gujaf-423	254	2	bear	bear	PROPN
gujaf-423	254	3	,	,	PUNCT
gujaf-423	254	4	s.	s.	PROPN
gujaf-423	254	5	,	,	PUNCT
gujaf-423	254	6	rahman	rahman	PROPN
gujaf-423	254	7	,	,	PUNCT
gujaf-423	254	8	n.	n.	NOUN
gujaf-423	254	9	,	,	PUNCT
gujaf-423	254	10	&	&	CCONJ
gujaf-423	254	11	post	post	PROPN
gujaf-423	254	12	,	,	PUNCT
gujaf-423	254	13	c.	c.	PROPN
gujaf-423	254	14	(	(	PUNCT
gujaf-423	254	15	2010	2010	NUM
gujaf-423	254	16	)	)	PUNCT
gujaf-423	254	17	.	.	PUNCT
gujaf-423	255	1	the	the	DET
gujaf-423	255	2	impact	impact	NOUN
gujaf-423	255	3	of	of	ADP
gujaf-423	255	4	board	board	NOUN
gujaf-423	255	5	heterogeneity	heterogeneity	NOUN
gujaf-423	255	6	and	and	CCONJ
gujaf-423	255	7	gender	gender	NOUN
gujaf-423	255	8	composition	composition	NOUN
gujaf-423	255	9	on	on	ADP
gujaf-423	255	10	environmental	environmental	ADJ
gujaf-423	255	11	performance	performance	NOUN
gujaf-423	255	12	and	and	CCONJ
gujaf-423	255	13	firm	firm	ADJ
gujaf-423	255	14	reputation	reputation	NOUN
gujaf-423	255	15	.	.	PUNCT
gujaf-423	256	1	journal	journal	NOUN
gujaf-423	256	2	of	of	ADP
gujaf-423	256	3	business	business	NOUN
gujaf-423	256	4	ethics	ethic	NOUN
gujaf-423	256	5	,	,	PUNCT
gujaf-423	256	6	97(2	97(2	NUM
gujaf-423	256	7	)	)	PUNCT
gujaf-423	256	8	,	,	PUNCT
gujaf-423	256	9	207–221	207–221	NUM
gujaf-423	256	10	.	.	PUNCT
gujaf-423	256	11	available	available	ADJ
gujaf-423	256	12	at	at	ADP
gujaf-423	256	13	:	:	PUNCT
gujaf-423	256	14	https://doi.org/http://doi.org/10.1007/s10551-0100505-2	https://doi.org/http://doi.org/10.1007/s10551-0100505-2	PROPN
gujaf-423	256	15	.	.	PROPN
gujaf-423	256	16	braam	braam	PROPN
gujaf-423	256	17	,	,	PUNCT
gujaf-423	256	18	g.	g.	PROPN
gujaf-423	256	19	j.	j.	PROPN
gujaf-423	256	20	,	,	PUNCT
gujaf-423	256	21	de	de	PROPN
gujaf-423	256	22	weerd	weerd	PROPN
gujaf-423	256	23	,	,	PUNCT
gujaf-423	256	24	l.	l.	PROPN
gujaf-423	256	25	u.	u.	PROPN
gujaf-423	256	26	,	,	PUNCT
gujaf-423	256	27	hauck	hauck	PROPN
gujaf-423	256	28	,	,	PUNCT
gujaf-423	256	29	m.	m.	NOUN
gujaf-423	256	30	,	,	PUNCT
gujaf-423	256	31	&	&	CCONJ
gujaf-423	256	32	huijbregts	huijbregts	PROPN
gujaf-423	256	33	,	,	PUNCT
gujaf-423	256	34	m.	m.	NOUN
gujaf-423	256	35	a.	a.	NOUN
gujaf-423	256	36	(	(	PUNCT
gujaf-423	256	37	2016	2016	NUM
gujaf-423	256	38	)	)	PUNCT
gujaf-423	256	39	.	.	PUNCT
gujaf-423	257	1	determinants	determinant	NOUN
gujaf-423	257	2	of	of	ADP
gujaf-423	257	3	corporate	corporate	ADJ
gujaf-423	257	4	environmental	environmental	ADJ
gujaf-423	257	5	reporting	reporting	NOUN
gujaf-423	257	6	:	:	PUNCT
gujaf-423	257	7	the	the	DET
gujaf-423	257	8	importance	importance	NOUN
gujaf-423	257	9	of	of	ADP
gujaf-423	257	10	environmental	environmental	ADJ
gujaf-423	257	11	performance	performance	NOUN
gujaf-423	257	12	and	and	CCONJ
gujaf-423	257	13	assurance	assurance	NOUN
gujaf-423	257	14	.	.	PUNCT
gujaf-423	258	1	journal	journal	NOUN
gujaf-423	258	2	of	of	ADP
gujaf-423	258	3	cleaner	clean	ADJ
gujaf-423	258	4	production	production	NOUN
gujaf-423	258	5	,	,	PUNCT
gujaf-423	258	6	129	129	NUM
gujaf-423	258	7	,	,	PUNCT
gujaf-423	258	8	724	724	NUM
gujaf-423	258	9	-	-	SYM
gujaf-423	258	10	734	734	NUM
gujaf-423	258	11	.	.	PUNCT
gujaf-423	258	12	available	available	ADJ
gujaf-423	258	13	at	at	ADP
gujaf-423	258	14	:	:	PUNCT
gujaf-423	258	15	https://doi.org/10.1016/j.jclepro.2016.03.039	https://doi.org/10.1016/j.jclepro.2016.03.039	NOUN
gujaf-423	258	16	.	.	PUNCT
gujaf-423	259	1	gusau	gusau	PROPN
gujaf-423	259	2	journal	journal	PROPN
gujaf-423	259	3	of	of	ADP
gujaf-423	259	4	accounting	accounting	NOUN
gujaf-423	259	5	and	and	CCONJ
gujaf-423	259	6	finance	finance	NOUN
gujaf-423	259	7	,	,	PUNCT
gujaf-423	259	8	vol.6	vol.6	PROPN
gujaf-423	259	9	,	,	PUNCT
gujaf-423	259	10	issue	issue	NOUN
gujaf-423	259	11	2	2	NUM
gujaf-423	259	12	,	,	PUNCT
gujaf-423	259	13	april	april	PROPN
gujaf-423	259	14	,	,	PUNCT
gujaf-423	259	15	2025	2025	NUM
gujaf-423	259	16	180	180	NUM
gujaf-423	259	17	castelo	castelo	PROPN
gujaf-423	259	18	branco	branco	PROPN
gujaf-423	259	19	,	,	PUNCT
gujaf-423	259	20	m.	m.	NOUN
gujaf-423	259	21	,	,	PUNCT
gujaf-423	259	22	&	&	CCONJ
gujaf-423	259	23	lima	lima	PROPN
gujaf-423	259	24	rodriques	rodrique	NOUN
gujaf-423	259	25	,	,	PUNCT
gujaf-423	259	26	l.	l.	PROPN
gujaf-423	259	27	(	(	PUNCT
gujaf-423	259	28	2007	2007	NUM
gujaf-423	259	29	)	)	PUNCT
gujaf-423	259	30	.	.	PUNCT
gujaf-423	260	1	positioning	positioning	NOUN
gujaf-423	260	2	stakeholder	stakeholder	NOUN
gujaf-423	260	3	theory	theory	NOUN
gujaf-423	260	4	within	within	ADP
gujaf-423	260	5	the	the	DET
gujaf-423	260	6	debate	debate	NOUN
gujaf-423	260	7	on	on	ADP
gujaf-423	260	8	environmental	environmental	ADJ
gujaf-423	260	9	performance	performance	NOUN
gujaf-423	260	10	.	.	PUNCT
gujaf-423	261	1	ejbo	ejbo	PROPN
gujaf-423	261	2	-	-	PUNCT
gujaf-423	261	3	electronic	electronic	ADJ
gujaf-423	261	4	journal	journal	NOUN
gujaf-423	261	5	of	of	ADP
gujaf-423	261	6	business	business	NOUN
gujaf-423	261	7	ethics	ethic	NOUN
gujaf-423	261	8	and	and	CCONJ
gujaf-423	261	9	organization	organization	NOUN
gujaf-423	261	10	studies	study	NOUN
gujaf-423	261	11	,	,	PUNCT
gujaf-423	261	12	12(1	12(1	NUM
gujaf-423	261	13	)	)	PUNCT
gujaf-423	261	14	,	,	PUNCT
gujaf-423	261	15	5	5	NUM
gujaf-423	261	16	-	-	SYM
gujaf-423	261	17	15	15	NUM
gujaf-423	261	18	.	.	PUNCT
gujaf-423	262	1	ceres	ceres	PROPN
gujaf-423	262	2	.	.	PUNCT
gujaf-423	263	1	(	(	PUNCT
gujaf-423	263	2	2019	2019	NUM
gujaf-423	263	3	)	)	PUNCT
gujaf-423	263	4	.	.	PUNCT
gujaf-423	264	1	how	how	SCONJ
gujaf-423	264	2	board	board	NOUN
gujaf-423	264	3	governance	governance	NOUN
gujaf-423	264	4	can	can	AUX
gujaf-423	264	5	drive	drive	VERB
gujaf-423	264	6	sustainability	sustainability	NOUN
gujaf-423	264	7	performance	performance	NOUN
gujaf-423	264	8	.	.	PUNCT
gujaf-423	265	1	retrieved	retrieve	VERB
gujaf-423	265	2	from	from	ADP
gujaf-423	265	3	:	:	PUNCT
gujaf-423	265	4	https://www.ceres.org/resources/reports/systems-rule-how-board-governance-can-drivesustainability-performance	https://www.ceres.org/resources/reports/systems-rule-how-board-governance-can-drivesustainability-performance	PROPN
gujaf-423	265	5	.	.	PUNCT
gujaf-423	266	1	ceres	ceres	PROPN
gujaf-423	266	2	.	.	PUNCT
gujaf-423	267	1	(	(	PUNCT
gujaf-423	267	2	2019	2019	NUM
gujaf-423	267	3	)	)	PUNCT
gujaf-423	267	4	.	.	PUNCT
gujaf-423	268	1	turning	turn	VERB
gujaf-423	268	2	point	point	NOUN
gujaf-423	268	3	:	:	PUNCT
gujaf-423	268	4	corporate	corporate	ADJ
gujaf-423	268	5	progress	progress	NOUN
gujaf-423	268	6	on	on	ADP
gujaf-423	268	7	the	the	DET
gujaf-423	268	8	ceres	ceres	PROPN
gujaf-423	268	9	roadmap	roadmap	PROPN
gujaf-423	268	10	for	for	ADP
gujaf-423	268	11	sustainability	sustainability	NOUN
gujaf-423	268	12	.	.	PUNCT
gujaf-423	269	1	retrieved	retrieve	VERB
gujaf-423	269	2	from	from	ADP
gujaf-423	269	3	https://www.ceres.org/resources/reports/turning-point	https://www.ceres.org/resources/reports/turning-point	PROPN
gujaf-423	269	4	coffey	coffey	PROPN
gujaf-423	269	5	,	,	PUNCT
gujaf-423	269	6	b.	b.	PROPN
gujaf-423	269	7	s.	s.	PROPN
gujaf-423	269	8	,	,	PUNCT
gujaf-423	269	9	&	&	CCONJ
gujaf-423	269	10	wang	wang	PROPN
gujaf-423	269	11	,	,	PUNCT
gujaf-423	269	12	j.	j.	PROPN
gujaf-423	269	13	(	(	PUNCT
gujaf-423	269	14	1998	1998	NUM
gujaf-423	269	15	)	)	PUNCT
gujaf-423	269	16	.	.	PUNCT
gujaf-423	270	1	board	board	PROPN
gujaf-423	270	2	heterogeneity	heterogeneity	PROPN
gujaf-423	270	3	&	&	CCONJ
gujaf-423	270	4	managerial	managerial	ADJ
gujaf-423	270	5	control	control	NOUN
gujaf-423	270	6	as	as	ADP
gujaf-423	270	7	predictors	predictor	NOUN
gujaf-423	270	8	of	of	ADP
gujaf-423	270	9	corporate	corporate	ADJ
gujaf-423	270	10	social	social	ADJ
gujaf-423	270	11	performance	performance	NOUN
gujaf-423	270	12	.	.	PUNCT
gujaf-423	271	1	journal	journal	NOUN
gujaf-423	271	2	of	of	ADP
gujaf-423	271	3	business	business	NOUN
gujaf-423	271	4	ethics	ethic	NOUN
gujaf-423	271	5	,	,	PUNCT
gujaf-423	271	6	17(14	17(14	PROPN
gujaf-423	271	7	)	)	PUNCT
gujaf-423	271	8	,	,	PUNCT
gujaf-423	271	9	1595–1603	1595–1603	NUM
gujaf-423	271	10	.	.	PUNCT
gujaf-423	272	1	cormier	cormier	NOUN
gujaf-423	272	2	,	,	PUNCT
gujaf-423	272	3	d.	d.	PROPN
gujaf-423	272	4	,	,	PUNCT
gujaf-423	272	5	&	&	CCONJ
gujaf-423	272	6	magnan	magnan	PROPN
gujaf-423	272	7	,	,	PUNCT
gujaf-423	272	8	m.	m.	NOUN
gujaf-423	272	9	(	(	PUNCT
gujaf-423	272	10	2007	2007	NUM
gujaf-423	272	11	)	)	PUNCT
gujaf-423	272	12	.	.	PUNCT
gujaf-423	273	1	the	the	DET
gujaf-423	273	2	revisited	revisit	VERB
gujaf-423	273	3	contribution	contribution	NOUN
gujaf-423	273	4	of	of	ADP
gujaf-423	273	5	environmental	environmental	ADJ
gujaf-423	273	6	reporting	reporting	NOUN
gujaf-423	273	7	to	to	ADP
gujaf-423	273	8	investors	investor	NOUN
gujaf-423	273	9	’	’	PART
gujaf-423	273	10	valuation	valuation	NOUN
gujaf-423	273	11	of	of	ADP
gujaf-423	273	12	a	a	DET
gujaf-423	273	13	firm	firm	NOUN
gujaf-423	273	14	’s	’s	PART
gujaf-423	273	15	earnings	earning	NOUN
gujaf-423	273	16	:	:	PUNCT
gujaf-423	273	17	an	an	DET
gujaf-423	273	18	international	international	ADJ
gujaf-423	273	19	perspective	perspective	NOUN
gujaf-423	273	20	.	.	PUNCT
gujaf-423	274	1	ecological	ecological	ADJ
gujaf-423	274	2	economics	economic	NOUN
gujaf-423	274	3	,	,	PUNCT
gujaf-423	274	4	62(3	62(3	NOUN
gujaf-423	274	5	-	-	SYM
gujaf-423	274	6	4	4	NUM
gujaf-423	274	7	)	)	PUNCT
gujaf-423	274	8	,	,	PUNCT
gujaf-423	274	9	613–626	613–626	NUM
gujaf-423	274	10	.	.	PUNCT
gujaf-423	274	11	cormier	cormier	NOUN
gujaf-423	274	12	,	,	PUNCT
gujaf-423	274	13	d.	d.	PROPN
gujaf-423	274	14	,	,	PUNCT
gujaf-423	274	15	&	&	CCONJ
gujaf-423	274	16	magnan	magnan	PROPN
gujaf-423	274	17	,	,	PUNCT
gujaf-423	274	18	m.	m.	NOUN
gujaf-423	274	19	(	(	PUNCT
gujaf-423	274	20	2007	2007	NUM
gujaf-423	274	21	)	)	PUNCT
gujaf-423	274	22	.	.	PUNCT
gujaf-423	275	1	the	the	DET
gujaf-423	275	2	revisited	revisit	VERB
gujaf-423	275	3	contribution	contribution	NOUN
gujaf-423	275	4	of	of	ADP
gujaf-423	275	5	environmental	environmental	ADJ
gujaf-423	275	6	reporting	reporting	NOUN
gujaf-423	275	7	to	to	ADP
gujaf-423	275	8	investors	investor	NOUN
gujaf-423	275	9	'	'	PART
gujaf-423	275	10	valuation	valuation	NOUN
gujaf-423	275	11	of	of	ADP
gujaf-423	275	12	a	a	DET
gujaf-423	275	13	firm	firm	NOUN
gujaf-423	275	14	's	's	PART
gujaf-423	275	15	earnings	earning	NOUN
gujaf-423	275	16	:	:	PUNCT
gujaf-423	275	17	an	an	DET
gujaf-423	275	18	international	international	ADJ
gujaf-423	275	19	perspective	perspective	NOUN
gujaf-423	275	20	.	.	PUNCT
gujaf-423	276	1	ecological	ecological	ADJ
gujaf-423	276	2	economics	economic	NOUN
gujaf-423	276	3	,	,	PUNCT
gujaf-423	276	4	62(3–4	62(3–4	PROPN
gujaf-423	276	5	)	)	PUNCT
gujaf-423	276	6	,	,	PUNCT
gujaf-423	276	7	613–626	613–626	NUM
gujaf-423	276	8	.	.	PUNCT
gujaf-423	277	1	https://doi.org/10.1016/j.ecolecon.2006.07.030	https://doi.org/10.1016/j.ecolecon.2006.07.030	PROPN
gujaf-423	277	2	dixon	dixon	PROPN
gujaf-423	277	3	,	,	PUNCT
gujaf-423	277	4	r.	r.	PROPN
gujaf-423	277	5	,	,	PUNCT
gujaf-423	277	6	mousa	mousa	PROPN
gujaf-423	277	7	,	,	PUNCT
gujaf-423	277	8	g.	g.	PROPN
gujaf-423	277	9	a.	a.	PROPN
gujaf-423	277	10	,	,	PUNCT
gujaf-423	277	11	&	&	CCONJ
gujaf-423	277	12	woodhead	woodhead	PROPN
gujaf-423	277	13	,	,	PUNCT
gujaf-423	277	14	a.	a.	NOUN
gujaf-423	277	15	(	(	PUNCT
gujaf-423	277	16	2005	2005	NUM
gujaf-423	277	17	)	)	PUNCT
gujaf-423	277	18	.	.	PUNCT
gujaf-423	278	1	the	the	DET
gujaf-423	278	2	role	role	NOUN
gujaf-423	278	3	of	of	ADP
gujaf-423	278	4	environmental	environmental	ADJ
gujaf-423	278	5	initiatives	initiative	NOUN
gujaf-423	278	6	in	in	ADP
gujaf-423	278	7	encouraging	encourage	VERB
gujaf-423	278	8	companies	company	NOUN
gujaf-423	278	9	to	to	PART
gujaf-423	278	10	engage	engage	VERB
gujaf-423	278	11	in	in	ADP
gujaf-423	278	12	environmental	environmental	ADJ
gujaf-423	278	13	reporting	reporting	NOUN
gujaf-423	278	14	.	.	PUNCT
gujaf-423	279	1	european	european	ADJ
gujaf-423	279	2	management	management	PROPN
gujaf-423	279	3	journal	journal	PROPN
gujaf-423	279	4	,	,	PUNCT
gujaf-423	279	5	23(6	23(6	NUM
gujaf-423	279	6	)	)	PUNCT
gujaf-423	279	7	,	,	PUNCT
gujaf-423	279	8	702	702	NUM
gujaf-423	279	9	-	-	SYM
gujaf-423	279	10	716	716	NUM
gujaf-423	279	11	.	.	PUNCT
gujaf-423	280	1	figar	figar	NOUN
gujaf-423	280	2	,	,	PUNCT
gujaf-423	280	3	n.	n.	NOUN
gujaf-423	280	4	,	,	PUNCT
gujaf-423	280	5	&	&	CCONJ
gujaf-423	280	6	figar	figar	NOUN
gujaf-423	280	7	,	,	PUNCT
gujaf-423	280	8	v.	v.	PROPN
gujaf-423	280	9	(	(	PUNCT
gujaf-423	280	10	2011	2011	NUM
gujaf-423	280	11	)	)	PUNCT
gujaf-423	280	12	.	.	PUNCT
gujaf-423	281	1	corporate	corporate	ADJ
gujaf-423	281	2	social	social	ADJ
gujaf-423	281	3	responsibility	responsibility	NOUN
gujaf-423	281	4	in	in	ADP
gujaf-423	281	5	the	the	DET
gujaf-423	281	6	context	context	NOUN
gujaf-423	281	7	of	of	ADP
gujaf-423	281	8	the	the	DET
gujaf-423	281	9	stakeholder	stakeholder	NOUN
gujaf-423	281	10	theory	theory	NOUN
gujaf-423	281	11	.	.	PUNCT
gujaf-423	282	1	facta	facta	PROPN
gujaf-423	282	2	universitatis	universitatis	PROPN
gujaf-423	282	3	-	-	PUNCT
gujaf-423	282	4	series	series	NOUN
gujaf-423	282	5	:	:	PUNCT
gujaf-423	282	6	economics	economic	NOUN
gujaf-423	282	7	and	and	CCONJ
gujaf-423	282	8	organization	organization	NOUN
gujaf-423	282	9	,	,	PUNCT
gujaf-423	282	10	8(1	8(1	NOUN
gujaf-423	282	11	)	)	PUNCT
gujaf-423	282	12	,	,	PUNCT
gujaf-423	282	13	1	1	NUM
gujaf-423	282	14	-	-	SYM
gujaf-423	282	15	13	13	NUM
gujaf-423	282	16	.	.	PUNCT
gujaf-423	283	1	galbreath	galbreath	PROPN
gujaf-423	283	2	,	,	PUNCT
gujaf-423	283	3	j.	j.	PROPN
gujaf-423	283	4	(	(	PUNCT
gujaf-423	283	5	2017	2017	NUM
gujaf-423	283	6	)	)	PUNCT
gujaf-423	283	7	.	.	PUNCT
gujaf-423	284	1	is	be	AUX
gujaf-423	284	2	board	board	NOUN
gujaf-423	284	3	gender	gender	NOUN
gujaf-423	284	4	diversity	diversity	NOUN
gujaf-423	284	5	linked	link	VERB
gujaf-423	284	6	to	to	ADP
gujaf-423	284	7	financial	financial	ADJ
gujaf-423	284	8	performance	performance	NOUN
gujaf-423	284	9	?	?	PUNCT
gujaf-423	285	1	the	the	DET
gujaf-423	285	2	mediating	mediate	VERB
gujaf-423	285	3	mechanism	mechanism	NOUN
gujaf-423	285	4	of	of	ADP
gujaf-423	285	5	csr	csr	PROPN
gujaf-423	285	6	.	.	PROPN
gujaf-423	285	7	business	business	PROPN
gujaf-423	285	8	&	&	CCONJ
gujaf-423	285	9	society	society	PROPN
gujaf-423	285	10	,	,	PUNCT
gujaf-423	285	11	57(5	57(5	NOUN
gujaf-423	285	12	)	)	PUNCT
gujaf-423	285	13	,	,	PUNCT
gujaf-423	285	14	863–889	863–889	NUM
gujaf-423	285	15	.	.	PUNCT
gujaf-423	286	1	https://doi.org/10.1177/0007650315615812	https://doi.org/10.1177/0007650315615812	PROPN
gujaf-423	286	2	galbreath	galbreath	NOUN
gujaf-423	286	3	,	,	PUNCT
gujaf-423	286	4	j.	j.	PROPN
gujaf-423	286	5	(	(	PUNCT
gujaf-423	286	6	2017	2017	NUM
gujaf-423	286	7	)	)	PUNCT
gujaf-423	286	8	.	.	PUNCT
gujaf-423	287	1	the	the	DET
gujaf-423	287	2	impact	impact	NOUN
gujaf-423	287	3	of	of	ADP
gujaf-423	287	4	board	board	NOUN
gujaf-423	287	5	structure	structure	NOUN
gujaf-423	287	6	on	on	ADP
gujaf-423	287	7	environmental	environmental	ADJ
gujaf-423	287	8	performance	performance	NOUN
gujaf-423	287	9	:	:	PUNCT
gujaf-423	287	10	a	a	DET
gujaf-423	287	11	temporal	temporal	ADJ
gujaf-423	287	12	view	view	NOUN
gujaf-423	287	13	.	.	PUNCT
gujaf-423	288	1	business	business	NOUN
gujaf-423	288	2	strategy	strategy	NOUN
gujaf-423	288	3	and	and	CCONJ
gujaf-423	288	4	the	the	DET
gujaf-423	288	5	environment	environment	NOUN
gujaf-423	288	6	,	,	PUNCT
gujaf-423	288	7	26(3	26(3	NUM
gujaf-423	288	8	)	)	PUNCT
gujaf-423	288	9	,	,	PUNCT
gujaf-423	288	10	358	358	NUM
gujaf-423	288	11	-	-	SYM
gujaf-423	288	12	370	370	NUM
gujaf-423	288	13	.	.	PUNCT
gujaf-423	289	1	godos	godo	NOUN
gujaf-423	289	2	-	-	PUNCT
gujaf-423	289	3	díez	díez	NOUN
gujaf-423	289	4	,	,	PUNCT
gujaf-423	289	5	j.-l	j.-l	PROPN
gujaf-423	289	6	.	.	PUNCT
gujaf-423	289	7	,	,	PUNCT
gujaf-423	289	8	cabeza	cabeza	NOUN
gujaf-423	289	9	-	-	PUNCT
gujaf-423	289	10	garcía	garcía	ADJ
gujaf-423	289	11	,	,	PUNCT
gujaf-423	289	12	l.	l.	PROPN
gujaf-423	289	13	,	,	PUNCT
gujaf-423	289	14	alonso	alonso	PROPN
gujaf-423	289	15	-	-	PUNCT
gujaf-423	289	16	martínez	martínez	PROPN
gujaf-423	289	17	,	,	PUNCT
gujaf-423	289	18	d.	d.	PROPN
gujaf-423	289	19	,	,	PUNCT
gujaf-423	289	20	&	&	CCONJ
gujaf-423	289	21	fernández	fernández	PROPN
gujaf-423	289	22	-	-	PUNCT
gujaf-423	289	23	gago	gago	PROPN
gujaf-423	289	24	,	,	PUNCT
gujaf-423	289	25	r.	r.	PROPN
gujaf-423	289	26	(	(	PUNCT
gujaf-423	289	27	2018	2018	NUM
gujaf-423	289	28	)	)	PUNCT
gujaf-423	289	29	.	.	PUNCT
gujaf-423	290	1	factors	factor	NOUN
gujaf-423	290	2	influencing	influence	VERB
gujaf-423	290	3	board	board	NOUN
gujaf-423	290	4	of	of	ADP
gujaf-423	290	5	directors	director	NOUN
gujaf-423	290	6	’	’	PART
gujaf-423	290	7	decision	decision	NOUN
gujaf-423	290	8	-	-	PUNCT
gujaf-423	290	9	making	make	VERB
gujaf-423	290	10	process	process	NOUN
gujaf-423	290	11	as	as	ADP
gujaf-423	290	12	determinants	determinant	NOUN
gujaf-423	290	13	of	of	ADP
gujaf-423	290	14	environmental	environmental	ADJ
gujaf-423	290	15	engagement	engagement	NOUN
gujaf-423	290	16	.	.	PUNCT
gujaf-423	291	1	review	review	NOUN
gujaf-423	291	2	of	of	ADP
gujaf-423	291	3	managerial	managerial	ADJ
gujaf-423	291	4	science	science	NOUN
gujaf-423	291	5	,	,	PUNCT
gujaf-423	291	6	12(1	12(1	NUM
gujaf-423	291	7	)	)	PUNCT
gujaf-423	291	8	,	,	PUNCT
gujaf-423	291	9	229	229	NUM
gujaf-423	291	10	-	-	SYM
gujaf-423	291	11	253	253	NUM
gujaf-423	291	12	.	.	PUNCT
gujaf-423	292	1	gul	gul	PROPN
gujaf-423	292	2	,	,	PUNCT
gujaf-423	292	3	f.	f.	PROPN
gujaf-423	292	4	a.	a.	PROPN
gujaf-423	292	5	,	,	PUNCT
gujaf-423	292	6	&	&	CCONJ
gujaf-423	292	7	leung	leung	PROPN
gujaf-423	292	8	,	,	PUNCT
gujaf-423	292	9	s.	s.	PROPN
gujaf-423	292	10	(	(	PUNCT
gujaf-423	292	11	2004	2004	NUM
gujaf-423	292	12	)	)	PUNCT
gujaf-423	292	13	.	.	PUNCT
gujaf-423	293	1	board	board	NOUN
gujaf-423	293	2	leadership	leadership	NOUN
gujaf-423	293	3	,	,	PUNCT
gujaf-423	293	4	outside	outside	ADP
gujaf-423	293	5	directors	director	NOUN
gujaf-423	293	6	’	’	PART
gujaf-423	293	7	expertise	expertise	NOUN
gujaf-423	293	8	and	and	CCONJ
gujaf-423	293	9	voluntary	voluntary	ADJ
gujaf-423	293	10	corporate	corporate	ADJ
gujaf-423	293	11	disclosures	disclosure	NOUN
gujaf-423	293	12	.	.	PUNCT
gujaf-423	294	1	journal	journal	NOUN
gujaf-423	294	2	of	of	ADP
gujaf-423	294	3	accounting	accounting	NOUN
gujaf-423	294	4	and	and	CCONJ
gujaf-423	294	5	public	public	ADJ
gujaf-423	294	6	policy	policy	NOUN
gujaf-423	294	7	,	,	PUNCT
gujaf-423	294	8	23(5	23(5	NUM
gujaf-423	294	9	)	)	PUNCT
gujaf-423	294	10	,	,	PUNCT
gujaf-423	294	11	351	351	NUM
gujaf-423	294	12	-	-	SYM
gujaf-423	294	13	379	379	NUM
gujaf-423	294	14	.	.	PUNCT
gujaf-423	295	1	hair	hair	NOUN
gujaf-423	295	2	,	,	PUNCT
gujaf-423	295	3	j.	j.	PROPN
gujaf-423	295	4	j.	j.	PROPN
gujaf-423	295	5	,	,	PUNCT
gujaf-423	295	6	black	black	PROPN
gujaf-423	295	7	,	,	PUNCT
gujaf-423	295	8	w.	w.	PROPN
gujaf-423	295	9	,	,	PUNCT
gujaf-423	295	10	babin	babin	PROPN
gujaf-423	295	11	,	,	PUNCT
gujaf-423	295	12	b.	b.	PROPN
gujaf-423	295	13	,	,	PUNCT
gujaf-423	295	14	&	&	CCONJ
gujaf-423	295	15	anderson	anderson	PROPN
gujaf-423	295	16	,	,	PUNCT
gujaf-423	295	17	r.	r.	PROPN
gujaf-423	295	18	(	(	PUNCT
gujaf-423	295	19	2014	2014	NUM
gujaf-423	295	20	)	)	PUNCT
gujaf-423	295	21	.	.	PUNCT
gujaf-423	296	1	multivariate	multivariate	NOUN
gujaf-423	296	2	data	datum	NOUN
gujaf-423	296	3	analysis	analysis	NOUN
gujaf-423	296	4	.	.	PUNCT
gujaf-423	297	1	georgia	georgia	PROPN
gujaf-423	297	2	:	:	PUNCT
gujaf-423	297	3	harlow	harlow	PROPN
gujaf-423	297	4	,	,	PUNCT
gujaf-423	297	5	united	united	ADJ
gujaf-423	297	6	kingdom	kingdom	PROPN
gujaf-423	297	7	:	:	PUNCT
gujaf-423	297	8	pearson	pearson	PROPN
gujaf-423	297	9	.	.	PROPN
gujaf-423	298	1	harjoto	harjoto	PROPN
gujaf-423	298	2	,	,	PUNCT
gujaf-423	298	3	m.	m.	NOUN
gujaf-423	298	4	a.	a.	PROPN
gujaf-423	298	5	,	,	PUNCT
gujaf-423	298	6	laksmana	laksmana	PROPN
gujaf-423	298	7	,	,	PUNCT
gujaf-423	298	8	i.	i.	PROPN
gujaf-423	298	9	,	,	PUNCT
gujaf-423	298	10	&	&	CCONJ
gujaf-423	298	11	lee	lee	PROPN
gujaf-423	298	12	,	,	PUNCT
gujaf-423	298	13	r.	r.	PROPN
gujaf-423	298	14	(	(	PUNCT
gujaf-423	298	15	2015	2015	NUM
gujaf-423	298	16	)	)	PUNCT
gujaf-423	298	17	.	.	PUNCT
gujaf-423	299	1	board	board	NOUN
gujaf-423	299	2	diversity	diversity	NOUN
gujaf-423	299	3	and	and	CCONJ
gujaf-423	299	4	corporate	corporate	ADJ
gujaf-423	299	5	social	social	ADJ
gujaf-423	299	6	responsibility	responsibility	NOUN
gujaf-423	299	7	.	.	PUNCT
gujaf-423	300	1	journal	journal	PROPN
gujaf-423	300	2	of	of	ADP
gujaf-423	300	3	business	business	NOUN
gujaf-423	300	4	ethics	ethic	NOUN
gujaf-423	300	5	,	,	PUNCT
gujaf-423	300	6	132(4	132(4	NUM
gujaf-423	300	7	)	)	PUNCT
gujaf-423	300	8	,	,	PUNCT
gujaf-423	300	9	641–660	641–660	NUM
gujaf-423	300	10	.	.	PUNCT
gujaf-423	300	11	https://doi.org/10.1007/s10551-014-2343-0	https://doi.org/10.1007/s10551-014-2343-0	PROPN
gujaf-423	300	12	harjoto	harjoto	PROPN
gujaf-423	300	13	,	,	PUNCT
gujaf-423	300	14	m.	m.	NOUN
gujaf-423	300	15	,	,	PUNCT
gujaf-423	300	16	laksmana	laksmana	PROPN
gujaf-423	300	17	,	,	PUNCT
gujaf-423	300	18	i.	i.	PROPN
gujaf-423	300	19	,	,	PUNCT
gujaf-423	300	20	&	&	CCONJ
gujaf-423	300	21	lee	lee	PROPN
gujaf-423	300	22	,	,	PUNCT
gujaf-423	300	23	r.	r.	PROPN
gujaf-423	300	24	(	(	PUNCT
gujaf-423	300	25	2015	2015	NUM
gujaf-423	300	26	)	)	PUNCT
gujaf-423	300	27	.	.	PUNCT
gujaf-423	301	1	board	board	NOUN
gujaf-423	301	2	heterogeneity	heterogeneity	PROPN
gujaf-423	301	3	and	and	CCONJ
gujaf-423	301	4	environmental	environmental	ADJ
gujaf-423	301	5	performance	performance	NOUN
gujaf-423	301	6	.	.	PUNCT
gujaf-423	302	1	journal	journal	NOUN
gujaf-423	302	2	of	of	ADP
gujaf-423	302	3	business	business	NOUN
gujaf-423	302	4	ethics	ethic	NOUN
gujaf-423	302	5	,	,	PUNCT
gujaf-423	302	6	132(4	132(4	NUM
gujaf-423	302	7	)	)	PUNCT
gujaf-423	302	8	,	,	PUNCT
gujaf-423	302	9	641–660	641–660	NUM
gujaf-423	302	10	.	.	PUNCT
gujaf-423	302	11	available	available	ADJ
gujaf-423	302	12	at	at	ADP
gujaf-423	302	13	:	:	PUNCT
gujaf-423	302	14	https://doi.org/10.1007/sl0551-014-2343-0	https://doi.org/10.1007/sl0551-014-2343-0	PROPN
gujaf-423	302	15	.	.	PUNCT
gujaf-423	302	16	gusau	gusau	PROPN
gujaf-423	302	17	journal	journal	PROPN
gujaf-423	302	18	of	of	ADP
gujaf-423	302	19	accounting	accounting	NOUN
gujaf-423	302	20	and	and	CCONJ
gujaf-423	302	21	finance	finance	NOUN
gujaf-423	302	22	,	,	PUNCT
gujaf-423	302	23	vol.6	vol.6	PROPN
gujaf-423	302	24	,	,	PUNCT
gujaf-423	302	25	issue	issue	NOUN
gujaf-423	302	26	2	2	NUM
gujaf-423	302	27	,	,	PUNCT
gujaf-423	302	28	april	april	PROPN
gujaf-423	302	29	,	,	PUNCT
gujaf-423	302	30	2025	2025	NUM
gujaf-423	302	31	181	181	NUM
gujaf-423	302	32	hillman	hillman	NOUN
gujaf-423	302	33	,	,	PUNCT
gujaf-423	302	34	a.	a.	PROPN
gujaf-423	302	35	j.	j.	PROPN
gujaf-423	302	36	,	,	PUNCT
gujaf-423	302	37	cannella	cannella	PROPN
gujaf-423	302	38	,	,	PUNCT
gujaf-423	302	39	a.	a.	NOUN
gujaf-423	302	40	a.	a.	PROPN
gujaf-423	302	41	,	,	PUNCT
gujaf-423	302	42	&	&	CCONJ
gujaf-423	302	43	paetzold	paetzold	PROPN
gujaf-423	302	44	,	,	PUNCT
gujaf-423	302	45	r.	r.	PROPN
gujaf-423	302	46	l.	l.	PROPN
gujaf-423	302	47	(	(	PUNCT
gujaf-423	302	48	2000	2000	NUM
gujaf-423	302	49	)	)	PUNCT
gujaf-423	302	50	.	.	PUNCT
gujaf-423	303	1	the	the	DET
gujaf-423	303	2	resource	resource	NOUN
gujaf-423	303	3	dependence	dependence	NOUN
gujaf-423	303	4	role	role	NOUN
gujaf-423	303	5	of	of	ADP
gujaf-423	303	6	corporate	corporate	ADJ
gujaf-423	303	7	directors	director	NOUN
gujaf-423	303	8	:	:	PUNCT
gujaf-423	303	9	strategic	strategic	ADJ
gujaf-423	303	10	adaptation	adaptation	NOUN
gujaf-423	303	11	of	of	ADP
gujaf-423	303	12	board	board	NOUN
gujaf-423	303	13	composition	composition	NOUN
gujaf-423	303	14	in	in	ADP
gujaf-423	303	15	response	response	NOUN
gujaf-423	303	16	to	to	ADP
gujaf-423	303	17	environmental	environmental	ADJ
gujaf-423	303	18	change	change	NOUN
gujaf-423	303	19	.	.	PUNCT
gujaf-423	304	1	journal	journal	NOUN
gujaf-423	304	2	of	of	ADP
gujaf-423	304	3	management	management	NOUN
gujaf-423	304	4	studies	study	NOUN
gujaf-423	304	5	,	,	PUNCT
gujaf-423	304	6	37(2	37(2	NOUN
gujaf-423	304	7	)	)	PUNCT
gujaf-423	304	8	,	,	PUNCT
gujaf-423	304	9	235–255	235–255	NUM
gujaf-423	304	10	.	.	PUNCT
gujaf-423	305	1	hillman	hillman	PROPN
gujaf-423	305	2	,	,	PUNCT
gujaf-423	305	3	a.	a.	PROPN
gujaf-423	305	4	j.	j.	PROPN
gujaf-423	305	5	,	,	PUNCT
gujaf-423	305	6	cannella	cannella	PROPN
gujaf-423	305	7	,	,	PUNCT
gujaf-423	305	8	a.	a.	NOUN
gujaf-423	305	9	a.	a.	PROPN
gujaf-423	305	10	,	,	PUNCT
gujaf-423	305	11	&	&	CCONJ
gujaf-423	305	12	paetzold	paetzold	PROPN
gujaf-423	305	13	,	,	PUNCT
gujaf-423	305	14	r.	r.	PROPN
gujaf-423	305	15	l.	l.	PROPN
gujaf-423	305	16	(	(	PUNCT
gujaf-423	305	17	2000	2000	NUM
gujaf-423	305	18	)	)	PUNCT
gujaf-423	305	19	.	.	PUNCT
gujaf-423	306	1	the	the	DET
gujaf-423	306	2	resource	resource	NOUN
gujaf-423	306	3	dependence	dependence	NOUN
gujaf-423	306	4	role	role	NOUN
gujaf-423	306	5	of	of	ADP
gujaf-423	306	6	corporate	corporate	ADJ
gujaf-423	306	7	directors	director	NOUN
gujaf-423	306	8	:	:	PUNCT
gujaf-423	306	9	strategic	strategic	ADJ
gujaf-423	306	10	adaptation	adaptation	NOUN
gujaf-423	306	11	of	of	ADP
gujaf-423	306	12	board	board	NOUN
gujaf-423	306	13	composition	composition	NOUN
gujaf-423	306	14	in	in	ADP
gujaf-423	306	15	response	response	NOUN
gujaf-423	306	16	to	to	ADP
gujaf-423	306	17	environmental	environmental	ADJ
gujaf-423	306	18	change	change	NOUN
gujaf-423	306	19	.	.	PUNCT
gujaf-423	307	1	journal	journal	NOUN
gujaf-423	307	2	of	of	ADP
gujaf-423	307	3	management	management	NOUN
gujaf-423	307	4	studies	study	NOUN
gujaf-423	307	5	,	,	PUNCT
gujaf-423	307	6	37(2	37(2	PRON
gujaf-423	307	7	)	)	PUNCT
gujaf-423	307	8	,	,	PUNCT
gujaf-423	307	9	235–256	235–256	NUM
gujaf-423	307	10	.	.	PUNCT
gujaf-423	308	1	https://doi.org/10.1111/1467-6486.00179	https://doi.org/10.1111/1467-6486.00179	PROPN
gujaf-423	308	2	ibrahim	ibrahim	PROPN
gujaf-423	308	3	,	,	PUNCT
gujaf-423	308	4	n.	n.	PROPN
gujaf-423	308	5	a.	a.	PROPN
gujaf-423	308	6	,	,	PUNCT
gujaf-423	308	7	&	&	CCONJ
gujaf-423	308	8	angelidis	angelidis	PROPN
gujaf-423	308	9	,	,	PUNCT
gujaf-423	308	10	j.	j.	PROPN
gujaf-423	308	11	p.	p.	PROPN
gujaf-423	308	12	(	(	PUNCT
gujaf-423	308	13	1995	1995	NUM
gujaf-423	308	14	)	)	PUNCT
gujaf-423	308	15	.	.	PUNCT
gujaf-423	309	1	the	the	DET
gujaf-423	309	2	corporate	corporate	ADJ
gujaf-423	309	3	social	social	ADJ
gujaf-423	309	4	responsiveness	responsiveness	NOUN
gujaf-423	309	5	orientation	orientation	NOUN
gujaf-423	309	6	of	of	ADP
gujaf-423	309	7	board	board	NOUN
gujaf-423	309	8	members	member	NOUN
gujaf-423	309	9	:	:	PUNCT
gujaf-423	309	10	are	be	AUX
gujaf-423	309	11	there	there	PRON
gujaf-423	309	12	differences	difference	NOUN
gujaf-423	309	13	between	between	ADP
gujaf-423	309	14	inside	inside	ADP
gujaf-423	309	15	and	and	CCONJ
gujaf-423	309	16	outside	outside	ADJ
gujaf-423	309	17	directors	director	NOUN
gujaf-423	309	18	?	?	PUNCT
gujaf-423	310	1	journal	journal	NOUN
gujaf-423	310	2	of	of	ADP
gujaf-423	310	3	business	business	NOUN
gujaf-423	310	4	ethics	ethic	NOUN
gujaf-423	310	5	,	,	PUNCT
gujaf-423	310	6	14(5	14(5	NUM
gujaf-423	310	7	)	)	PUNCT
gujaf-423	310	8	,	,	PUNCT
gujaf-423	310	9	405	405	NUM
gujaf-423	310	10	-	-	SYM
gujaf-423	310	11	410	410	NUM
gujaf-423	310	12	.	.	PUNCT
gujaf-423	311	1	ibrahim	ibrahim	PROPN
gujaf-423	311	2	.	.	PROPN
gujaf-423	311	3	,	,	PUNCT
gujaf-423	311	4	a.	a.	PROPN
gujaf-423	311	5	h.	h.	PROPN
gujaf-423	311	6	,	,	PUNCT
gujaf-423	311	7	&	&	CCONJ
gujaf-423	311	8	hanefah	hanefah	PROPN
gujaf-423	311	9	,	,	PUNCT
gujaf-423	311	10	m.	m.	NOUN
gujaf-423	311	11	m.	m.	NOUN
gujaf-423	311	12	(	(	PUNCT
gujaf-423	311	13	2016	2016	NUM
gujaf-423	311	14	)	)	PUNCT
gujaf-423	311	15	.	.	PUNCT
gujaf-423	312	1	board	board	NOUN
gujaf-423	312	2	heterogeneity	heterogeneity	PROPN
gujaf-423	312	3	and	and	CCONJ
gujaf-423	312	4	environmental	environmental	ADJ
gujaf-423	312	5	performance	performance	NOUN
gujaf-423	312	6	in	in	ADP
gujaf-423	312	7	jordan	jordan	PROPN
gujaf-423	312	8	.	.	PUNCT
gujaf-423	313	1	journal	journal	PROPN
gujaf-423	313	2	of	of	ADP
gujaf-423	313	3	financial	financial	ADJ
gujaf-423	313	4	reporting	reporting	NOUN
gujaf-423	313	5	and	and	CCONJ
gujaf-423	313	6	accounting	accounting	NOUN
gujaf-423	313	7	,	,	PUNCT
gujaf-423	313	8	14(2	14(2	NUM
gujaf-423	313	9	)	)	PUNCT
gujaf-423	313	10	,	,	PUNCT
gujaf-423	313	11	279	279	NUM
gujaf-423	313	12	–	–	SYM
gujaf-423	313	13	298	298	NUM
gujaf-423	313	14	.	.	PUNCT
gujaf-423	313	15	available	available	ADJ
gujaf-423	313	16	at	at	ADP
gujaf-423	313	17	:	:	PUNCT
gujaf-423	313	18	https://doi.org/http://dx.doi.org/10.1108/jfra-06-2015-0065	https://doi.org/http://dx.doi.org/10.1108/jfra-06-2015-0065	PROPN
gujaf-423	313	19	.	.	PUNCT
gujaf-423	314	1	iredele	iredele	PROPN
gujaf-423	314	2	,	,	PUNCT
gujaf-423	314	3	d.	d.	PROPN
gujaf-423	314	4	o.	o.	PROPN
gujaf-423	314	5	,	,	PUNCT
gujaf-423	314	6	&	&	CCONJ
gujaf-423	314	7	akinlo	akinlo	PROPN
gujaf-423	314	8	,	,	PUNCT
gujaf-423	314	9	o.	o.	NOUN
gujaf-423	314	10	o.	o.	PROPN
gujaf-423	314	11	(	(	PUNCT
gujaf-423	314	12	2015	2015	NUM
gujaf-423	314	13	)	)	PUNCT
gujaf-423	314	14	.	.	PUNCT
gujaf-423	315	1	corporate	corporate	ADJ
gujaf-423	315	2	environmental	environmental	ADJ
gujaf-423	315	3	disclosures	disclosure	NOUN
gujaf-423	315	4	and	and	CCONJ
gujaf-423	315	5	market	market	NOUN
gujaf-423	315	6	value	value	NOUN
gujaf-423	315	7	of	of	ADP
gujaf-423	315	8	quoted	quote	VERB
gujaf-423	315	9	companies	company	NOUN
gujaf-423	315	10	in	in	ADP
gujaf-423	315	11	nigeria	nigeria	PROPN
gujaf-423	315	12	.	.	PUNCT
gujaf-423	316	1	the	the	DET
gujaf-423	316	2	business	business	PROPN
gujaf-423	316	3	&	&	CCONJ
gujaf-423	316	4	management	management	PROPN
gujaf-423	316	5	review	review	PROPN
gujaf-423	316	6	,	,	PUNCT
gujaf-423	316	7	6(3	6(3	NUM
gujaf-423	316	8	)	)	PUNCT
gujaf-423	316	9	,	,	PUNCT
gujaf-423	316	10	231–240	231–240	NUM
gujaf-423	316	11	.	.	PUNCT
gujaf-423	317	1	khan	khan	PROPN
gujaf-423	317	2	,	,	PUNCT
gujaf-423	317	3	a.	a.	NOUN
gujaf-423	317	4	,	,	PUNCT
gujaf-423	317	5	muttakin	muttakin	PROPN
gujaf-423	317	6	,	,	PUNCT
gujaf-423	317	7	m.	m.	PROPN
gujaf-423	317	8	b.	b.	PROPN
gujaf-423	317	9	,	,	PUNCT
gujaf-423	317	10	&	&	CCONJ
gujaf-423	317	11	siddiqui	siddiqui	PROPN
gujaf-423	317	12	,	,	PUNCT
gujaf-423	317	13	j.	j.	PROPN
gujaf-423	317	14	(	(	PUNCT
gujaf-423	317	15	2013	2013	NUM
gujaf-423	317	16	)	)	PUNCT
gujaf-423	317	17	.	.	PUNCT
gujaf-423	318	1	corporate	corporate	ADJ
gujaf-423	318	2	governance	governance	NOUN
gujaf-423	318	3	and	and	CCONJ
gujaf-423	318	4	corporate	corporate	ADJ
gujaf-423	318	5	social	social	ADJ
gujaf-423	318	6	responsibility	responsibility	NOUN
gujaf-423	318	7	disclosures	disclosure	NOUN
gujaf-423	318	8	:	:	PUNCT
gujaf-423	318	9	evidence	evidence	NOUN
gujaf-423	318	10	from	from	ADP
gujaf-423	318	11	an	an	DET
gujaf-423	318	12	emerging	emerge	VERB
gujaf-423	318	13	economy	economy	NOUN
gujaf-423	318	14	.	.	PUNCT
gujaf-423	319	1	journal	journal	PROPN
gujaf-423	319	2	of	of	ADP
gujaf-423	319	3	business	business	NOUN
gujaf-423	319	4	ethics	ethic	NOUN
gujaf-423	319	5	,	,	PUNCT
gujaf-423	319	6	114(2	114(2	NUM
gujaf-423	319	7	)	)	PUNCT
gujaf-423	319	8	,	,	PUNCT
gujaf-423	319	9	207–223	207–223	NUM
gujaf-423	319	10	.	.	PUNCT
gujaf-423	320	1	khan	khan	PROPN
gujaf-423	320	2	,	,	PUNCT
gujaf-423	320	3	a.	a.	NOUN
gujaf-423	320	4	,	,	PUNCT
gujaf-423	320	5	muttakin	muttakin	PROPN
gujaf-423	320	6	,	,	PUNCT
gujaf-423	320	7	m.	m.	PROPN
gujaf-423	320	8	b.	b.	PROPN
gujaf-423	320	9	,	,	PUNCT
gujaf-423	320	10	&	&	CCONJ
gujaf-423	320	11	siddiqui	siddiqui	PROPN
gujaf-423	320	12	,	,	PUNCT
gujaf-423	320	13	j.	j.	PROPN
gujaf-423	320	14	(	(	PUNCT
gujaf-423	320	15	2013	2013	NUM
gujaf-423	320	16	)	)	PUNCT
gujaf-423	320	17	.	.	PUNCT
gujaf-423	321	1	corporate	corporate	ADJ
gujaf-423	321	2	governance	governance	NOUN
gujaf-423	321	3	and	and	CCONJ
gujaf-423	321	4	corporate	corporate	ADJ
gujaf-423	321	5	social	social	ADJ
gujaf-423	321	6	responsibility	responsibility	NOUN
gujaf-423	321	7	disclosures	disclosure	NOUN
gujaf-423	321	8	:	:	PUNCT
gujaf-423	321	9	evidence	evidence	NOUN
gujaf-423	321	10	from	from	ADP
gujaf-423	321	11	an	an	DET
gujaf-423	321	12	emerging	emerge	VERB
gujaf-423	321	13	economy	economy	NOUN
gujaf-423	321	14	.	.	PUNCT
gujaf-423	322	1	journal	journal	PROPN
gujaf-423	322	2	of	of	ADP
gujaf-423	322	3	business	business	NOUN
gujaf-423	322	4	ethics	ethic	NOUN
gujaf-423	322	5	,	,	PUNCT
gujaf-423	322	6	114(2	114(2	NUM
gujaf-423	322	7	)	)	PUNCT
gujaf-423	322	8	,	,	PUNCT
gujaf-423	322	9	207–223	207–223	NUM
gujaf-423	322	10	.	.	PUNCT
gujaf-423	323	1	https://doi.org/10.1007/s10551-012-1336-0	https://doi.org/10.1007/s10551-012-1336-0	NUM
gujaf-423	323	2	kpmg	kpmg	PROPN
gujaf-423	323	3	.	.	PUNCT
gujaf-423	324	1	(	(	PUNCT
gujaf-423	324	2	2020	2020	NUM
gujaf-423	324	3	)	)	PUNCT
gujaf-423	324	4	.	.	PUNCT
gujaf-423	325	1	the	the	DET
gujaf-423	325	2	time	time	NOUN
gujaf-423	325	3	has	have	AUX
gujaf-423	325	4	come	come	VERB
gujaf-423	325	5	:	:	PUNCT
gujaf-423	325	6	the	the	DET
gujaf-423	325	7	kpmg	kpmg	PROPN
gujaf-423	325	8	survey	survey	NOUN
gujaf-423	325	9	of	of	ADP
gujaf-423	325	10	sustainability	sustainability	NOUN
gujaf-423	325	11	reporting	report	VERB
gujaf-423	325	12	2020	2020	NUM
gujaf-423	325	13	.	.	PUNCT
gujaf-423	326	1	retrieved	retrieve	VERB
gujaf-423	326	2	from	from	ADP
gujaf-423	326	3	https://home.kpmg/xx/en/home/insights/2020/11/the-time-has-comesurvey-of-sustainability-reporting.html	https://home.kpmg/xx/en/home/insights/2020/11/the-time-has-comesurvey-of-sustainability-reporting.html	NOUN
gujaf-423	326	4	legit	legit	NOUN
gujaf-423	326	5	.	.	PUNCT
gujaf-423	327	1	(	(	PUNCT
gujaf-423	327	2	2017	2017	NUM
gujaf-423	327	3	)	)	PUNCT
gujaf-423	327	4	.	.	PUNCT
gujaf-423	328	1	pollution	pollution	NOUN
gujaf-423	328	2	in	in	ADP
gujaf-423	328	3	nigeria	nigeria	PROPN
gujaf-423	328	4	:	:	PUNCT
gujaf-423	328	5	causes	cause	NOUN
gujaf-423	328	6	,	,	PUNCT
gujaf-423	328	7	effects	effect	NOUN
gujaf-423	328	8	and	and	CCONJ
gujaf-423	328	9	solutions	solution	NOUN
gujaf-423	328	10	.	.	PUNCT
gujaf-423	329	1	retrieved	retrieve	VERB
gujaf-423	329	2	from	from	ADP
gujaf-423	329	3	https://www.legit.ng/1125521	https://www.legit.ng/1125521	ADJ
gujaf-423	329	4	mantobaye	mantobaye	NOUN
gujaf-423	329	5	,	,	PUNCT
gujaf-423	329	6	m.	m.	NOUN
gujaf-423	329	7	,	,	PUNCT
gujaf-423	329	8	william	william	PROPN
gujaf-423	329	9	,	,	PUNCT
gujaf-423	329	10	s.	s.	PROPN
gujaf-423	329	11	,	,	PUNCT
gujaf-423	329	12	&	&	CCONJ
gujaf-423	329	13	rea	rea	PROPN
gujaf-423	329	14	,	,	PUNCT
gujaf-423	329	15	w.	w.	PROPN
gujaf-423	329	16	r.	r.	PROPN
gujaf-423	329	17	r.	r.	PROPN
gujaf-423	329	18	(	(	PUNCT
gujaf-423	329	19	2017	2017	NUM
gujaf-423	329	20	)	)	PUNCT
gujaf-423	329	21	.	.	PUNCT
gujaf-423	330	1	1	1	X
gujaf-423	330	2	.	.	NUM
gujaf-423	330	3	which	which	DET
gujaf-423	330	4	panel	panel	NOUN
gujaf-423	330	5	data	data	NOUN
gujaf-423	330	6	estimator	estimator	NOUN
gujaf-423	330	7	should	should	AUX
gujaf-423	330	8	i	i	PRON
gujaf-423	330	9	use	use	VERB
gujaf-423	330	10	.	.	PUNCT
gujaf-423	331	1	minguel	minguel	PROPN
gujaf-423	331	2	,	,	PUNCT
gujaf-423	331	3	n.	n.	PROPN
gujaf-423	331	4	g.	g.	PROPN
gujaf-423	331	5	g.	g.	PROPN
gujaf-423	331	6	e.	e.	PROPN
gujaf-423	332	1	(	(	PUNCT
gujaf-423	332	2	2017	2017	NUM
gujaf-423	332	3	)	)	PUNCT
gujaf-423	332	4	.	.	PUNCT
gujaf-423	333	1	the	the	DET
gujaf-423	333	2	evolution	evolution	NOUN
gujaf-423	333	3	of	of	ADP
gujaf-423	333	4	sustainability	sustainability	NOUN
gujaf-423	333	5	reporting	report	VERB
gujaf-423	333	6	a	a	DET
gujaf-423	333	7	case	case	NOUN
gujaf-423	333	8	study	study	NOUN
gujaf-423	333	9	of	of	ADP
gujaf-423	333	10	the	the	DET
gujaf-423	333	11	airlines	airline	NOUN
gujaf-423	333	12	sector	sector	NOUN
gujaf-423	333	13	.	.	PUNCT
gujaf-423	334	1	national	national	ADJ
gujaf-423	334	2	oil	oil	NOUN
gujaf-423	334	3	spill	spill	NOUN
gujaf-423	334	4	detection	detection	NOUN
gujaf-423	334	5	and	and	CCONJ
gujaf-423	334	6	response	response	NOUN
gujaf-423	334	7	agency	agency	PROPN
gujaf-423	334	8	(	(	PUNCT
gujaf-423	334	9	nosdra	nosdra	PROPN
gujaf-423	334	10	)	)	PUNCT
gujaf-423	334	11	.	.	PUNCT
gujaf-423	335	1	(	(	PUNCT
gujaf-423	335	2	2020	2020	NUM
gujaf-423	335	3	)	)	PUNCT
gujaf-423	335	4	.	.	PUNCT
gujaf-423	336	1	oil	oil	NOUN
gujaf-423	336	2	spill	spill	NOUN
gujaf-423	336	3	incidents	incident	NOUN
gujaf-423	336	4	march	march	PROPN
gujaf-423	336	5	2020	2020	NUM
gujaf-423	336	6	.	.	PUNCT
gujaf-423	337	1	retrieved	retrieve	VERB
gujaf-423	337	2	from	from	ADP
gujaf-423	337	3	https://nosdra.gov.ng/oil-spill-data	https://nosdra.gov.ng/oil-spill-data	PROPN
gujaf-423	337	4	nielsen	nielsen	PROPN
gujaf-423	337	5	,	,	PUNCT
gujaf-423	337	6	s.	s.	PROPN
gujaf-423	337	7	,	,	PUNCT
gujaf-423	337	8	&	&	CCONJ
gujaf-423	337	9	huse	huse	NOUN
gujaf-423	337	10	,	,	PUNCT
gujaf-423	337	11	m.	m.	NOUN
gujaf-423	337	12	(	(	PUNCT
gujaf-423	337	13	2010	2010	NUM
gujaf-423	337	14	)	)	PUNCT
gujaf-423	337	15	.	.	PUNCT
gujaf-423	338	1	the	the	DET
gujaf-423	338	2	contribution	contribution	NOUN
gujaf-423	338	3	of	of	ADP
gujaf-423	338	4	women	woman	NOUN
gujaf-423	338	5	on	on	ADP
gujaf-423	338	6	boards	board	NOUN
gujaf-423	338	7	of	of	ADP
gujaf-423	338	8	directors	director	NOUN
gujaf-423	338	9	:	:	PUNCT
gujaf-423	338	10	going	go	VERB
gujaf-423	338	11	beyond	beyond	ADP
gujaf-423	338	12	the	the	DET
gujaf-423	338	13	surface	surface	NOUN
gujaf-423	338	14	.	.	PUNCT
gujaf-423	339	1	corporate	corporate	ADJ
gujaf-423	339	2	governance	governance	NOUN
gujaf-423	339	3	:	:	PUNCT
gujaf-423	339	4	an	an	DET
gujaf-423	339	5	international	international	ADJ
gujaf-423	339	6	review	review	NOUN
gujaf-423	339	7	,	,	PUNCT
gujaf-423	339	8	18(2	18(2	NUM
gujaf-423	339	9	)	)	PUNCT
gujaf-423	339	10	,	,	PUNCT
gujaf-423	339	11	136	136	NUM
gujaf-423	339	12	-	-	SYM
gujaf-423	339	13	148	148	NUM
gujaf-423	339	14	.	.	PUNCT
gujaf-423	340	1	nigeria	nigeria	PROPN
gujaf-423	340	2	extractive	extractive	ADJ
gujaf-423	340	3	industries	industry	NOUN
gujaf-423	340	4	transparency	transparency	NOUN
gujaf-423	340	5	initiative	initiative	NOUN
gujaf-423	340	6	(	(	PUNCT
gujaf-423	340	7	neiti	neiti	ADV
gujaf-423	340	8	)	)	PUNCT
gujaf-423	340	9	.	.	PUNCT
gujaf-423	341	1	(	(	PUNCT
gujaf-423	341	2	2020	2020	NUM
gujaf-423	341	3	)	)	PUNCT
gujaf-423	341	4	.	.	PUNCT
gujaf-423	342	1	10	10	NUM
gujaf-423	342	2	-	-	PUNCT
gujaf-423	342	3	year	year	NOUN
gujaf-423	342	4	audit	audit	NOUN
gujaf-423	342	5	report	report	NOUN
gujaf-423	342	6	on	on	ADP
gujaf-423	342	7	oil	oil	NOUN
gujaf-423	342	8	and	and	CCONJ
gujaf-423	342	9	gas	gas	NOUN
gujaf-423	342	10	sector	sector	NOUN
gujaf-423	342	11	losses	loss	NOUN
gujaf-423	342	12	.	.	PUNCT
gujaf-423	343	1	retrieved	retrieve	VERB
gujaf-423	343	2	from	from	ADP
gujaf-423	343	3	https://neiti.gov.ng	https://neiti.gov.ng	ADJ
gujaf-423	343	4	nosakhare	nosakhare	NOUN
gujaf-423	343	5	,	,	PUNCT
gujaf-423	343	6	e.	e.	PROPN
gujaf-423	343	7	(	(	PUNCT
gujaf-423	343	8	2019	2019	NUM
gujaf-423	343	9	)	)	PUNCT
gujaf-423	343	10	.	.	PUNCT
gujaf-423	344	1	environmental	environmental	ADJ
gujaf-423	344	2	accounting	accounting	NOUN
gujaf-423	344	3	and	and	CCONJ
gujaf-423	344	4	firm	firm	ADJ
gujaf-423	344	5	performance	performance	NOUN
gujaf-423	344	6	of	of	ADP
gujaf-423	344	7	listed	list	VERB
gujaf-423	344	8	oil	oil	NOUN
gujaf-423	344	9	and	and	CCONJ
gujaf-423	344	10	gas	gas	NOUN
gujaf-423	344	11	companies	company	NOUN
gujaf-423	344	12	in	in	ADP
gujaf-423	344	13	nigeria	nigeria	PROPN
gujaf-423	344	14	.	.	PUNCT
gujaf-423	345	1	international	international	ADJ
gujaf-423	345	2	journal	journal	PROPN
gujaf-423	345	3	of	of	ADP
gujaf-423	345	4	accounting	accounting	NOUN
gujaf-423	345	5	research	research	NOUN
gujaf-423	345	6	,	,	PUNCT
gujaf-423	345	7	7(1	7(1	NUM
gujaf-423	345	8	)	)	PUNCT
gujaf-423	345	9	,	,	PUNCT
gujaf-423	345	10	1–8	1–8	X
gujaf-423	345	11	.	.	PUNCT
gujaf-423	345	12	gusau	gusau	PROPN
gujaf-423	345	13	journal	journal	PROPN
gujaf-423	345	14	of	of	ADP
gujaf-423	345	15	accounting	accounting	NOUN
gujaf-423	345	16	and	and	CCONJ
gujaf-423	345	17	finance	finance	NOUN
gujaf-423	345	18	,	,	PUNCT
gujaf-423	345	19	vol.6	vol.6	PROPN
gujaf-423	345	20	,	,	PUNCT
gujaf-423	345	21	issue	issue	NOUN
gujaf-423	345	22	2	2	NUM
gujaf-423	345	23	,	,	PUNCT
gujaf-423	345	24	april	april	PROPN
gujaf-423	345	25	,	,	PUNCT
gujaf-423	345	26	2025	2025	NUM
gujaf-423	345	27	182	182	NUM
gujaf-423	345	28	oba	oba	PROPN
gujaf-423	345	29	,	,	PUNCT
gujaf-423	345	30	v.	v.	PROPN
gujaf-423	345	31	c.	c.	PROPN
gujaf-423	345	32	,	,	PUNCT
gujaf-423	345	33	&	&	CCONJ
gujaf-423	345	34	fodio	fodio	NOUN
gujaf-423	345	35	,	,	PUNCT
gujaf-423	345	36	m.	m.	NOUN
gujaf-423	345	37	i.	i.	PROPN
gujaf-423	345	38	(	(	PUNCT
gujaf-423	345	39	2012	2012	NUM
gujaf-423	345	40	)	)	PUNCT
gujaf-423	345	41	.	.	PUNCT
gujaf-423	346	1	board	board	NOUN
gujaf-423	346	2	characteristics	characteristic	NOUN
gujaf-423	346	3	and	and	CCONJ
gujaf-423	346	4	the	the	DET
gujaf-423	346	5	quality	quality	NOUN
gujaf-423	346	6	of	of	ADP
gujaf-423	346	7	environmental	environmental	ADJ
gujaf-423	346	8	reporting	reporting	NOUN
gujaf-423	346	9	in	in	ADP
gujaf-423	346	10	nigeria	nigeria	PROPN
gujaf-423	346	11	:	:	PUNCT
gujaf-423	346	12	a	a	DET
gujaf-423	346	13	theoretical	theoretical	ADJ
gujaf-423	346	14	framework	framework	NOUN
gujaf-423	346	15	.	.	PUNCT
gujaf-423	347	1	journal	journal	NOUN
gujaf-423	347	2	of	of	ADP
gujaf-423	347	3	accounting	accounting	NOUN
gujaf-423	347	4	and	and	CCONJ
gujaf-423	347	5	taxation	taxation	NOUN
gujaf-423	347	6	,	,	PUNCT
gujaf-423	347	7	4(8	4(8	NUM
gujaf-423	347	8	)	)	PUNCT
gujaf-423	347	9	,	,	PUNCT
gujaf-423	347	10	131–138	131–138	NUM
gujaf-423	347	11	.	.	PUNCT
gujaf-423	348	1	https://doi.org/10.5897/jat12.015	https://doi.org/10.5897/jat12.015	PRON
gujaf-423	349	1	oh	oh	INTJ
gujaf-423	349	2	,	,	PUNCT
gujaf-423	349	3	w.	w.	PROPN
gujaf-423	349	4	y.	y.	PROPN
gujaf-423	349	5	,	,	PUNCT
gujaf-423	349	6	chang	chang	PROPN
gujaf-423	349	7	,	,	PUNCT
gujaf-423	349	8	y.	y.	PROPN
gujaf-423	349	9	k.	k.	PROPN
gujaf-423	349	10	,	,	PUNCT
gujaf-423	349	11	&	&	CCONJ
gujaf-423	349	12	jung	jung	PROPN
gujaf-423	349	13	,	,	PUNCT
gujaf-423	349	14	r.	r.	PROPN
gujaf-423	349	15	(	(	PUNCT
gujaf-423	349	16	2019	2019	NUM
gujaf-423	349	17	)	)	PUNCT
gujaf-423	349	18	.	.	PUNCT
gujaf-423	350	1	board	board	NOUN
gujaf-423	350	2	heterogeneity	heterogeneity	NOUN
gujaf-423	350	3	and	and	CCONJ
gujaf-423	350	4	corporate	corporate	ADJ
gujaf-423	350	5	social	social	ADJ
gujaf-423	350	6	responsibility	responsibility	NOUN
gujaf-423	350	7	:	:	PUNCT
gujaf-423	350	8	evidence	evidence	NOUN
gujaf-423	350	9	from	from	ADP
gujaf-423	350	10	korea	korea	PROPN
gujaf-423	350	11	.	.	PUNCT
gujaf-423	351	1	sustainability	sustainability	NOUN
gujaf-423	351	2	,	,	PUNCT
gujaf-423	351	3	11(6	11(6	NUM
gujaf-423	351	4	)	)	PUNCT
gujaf-423	351	5	,	,	PUNCT
gujaf-423	351	6	1556	1556	NUM
gujaf-423	351	7	.	.	PUNCT
gujaf-423	352	1	https://doi.org/10.3390/su11061556	https://doi.org/10.3390/su11061556	PROPN
gujaf-423	352	2	oh	oh	INTJ
gujaf-423	352	3	,	,	PUNCT
gujaf-423	352	4	w.-y	w.-y	NOUN
gujaf-423	352	5	.	.	PUNCT
gujaf-423	352	6	,	,	PUNCT
gujaf-423	352	7	chang	chang	PROPN
gujaf-423	352	8	,	,	PUNCT
gujaf-423	352	9	y.	y.	PROPN
gujaf-423	352	10	k.	k.	PROPN
gujaf-423	352	11	,	,	PUNCT
gujaf-423	352	12	&	&	CCONJ
gujaf-423	352	13	jung	jung	PROPN
gujaf-423	352	14	,	,	PUNCT
gujaf-423	352	15	r.	r.	PROPN
gujaf-423	352	16	(	(	PUNCT
gujaf-423	352	17	2019	2019	NUM
gujaf-423	352	18	)	)	PUNCT
gujaf-423	352	19	.	.	PUNCT
gujaf-423	353	1	board	board	NOUN
gujaf-423	353	2	characteristics	characteristic	NOUN
gujaf-423	353	3	and	and	CCONJ
gujaf-423	353	4	environmental	environmental	ADJ
gujaf-423	353	5	performance	performance	NOUN
gujaf-423	353	6	:	:	PUNCT
gujaf-423	353	7	does	do	VERB
gujaf-423	353	8	family	family	NOUN
gujaf-423	353	9	involvement	involvement	NOUN
gujaf-423	353	10	in	in	ADP
gujaf-423	353	11	management	management	NOUN
gujaf-423	353	12	matter	matter	NOUN
gujaf-423	353	13	?	?	PUNCT
gujaf-423	354	1	journal	journal	NOUN
gujaf-423	354	2	of	of	ADP
gujaf-423	354	3	business	business	NOUN
gujaf-423	354	4	research	research	NOUN
gujaf-423	354	5	,	,	PUNCT
gujaf-423	354	6	103	103	NUM
gujaf-423	354	7	,	,	PUNCT
gujaf-423	354	8	23	23	NUM
gujaf-423	354	9	-	-	SYM
gujaf-423	354	10	33	33	NUM
gujaf-423	354	11	.	.	PUNCT
gujaf-423	354	12	available	available	ADJ
gujaf-423	354	13	at	at	ADP
gujaf-423	354	14	:	:	PUNCT
gujaf-423	354	15	https://doi.org/10.1016/j.jbusres.2019.05.028	https://doi.org/10.1016/j.jbusres.2019.05.028	PROPN
gujaf-423	354	16	.	.	PROPN
gujaf-423	354	17	okpala	okpala	PROPN
gujaf-423	354	18	,	,	PUNCT
gujaf-423	354	19	k.	k.	PROPN
gujaf-423	354	20	e.	e.	PROPN
gujaf-423	354	21	(	(	PUNCT
gujaf-423	354	22	2019	2019	NUM
gujaf-423	354	23	)	)	PUNCT
gujaf-423	354	24	.	.	PUNCT
gujaf-423	355	1	the	the	DET
gujaf-423	355	2	effects	effect	NOUN
gujaf-423	355	3	of	of	ADP
gujaf-423	355	4	sustainability	sustainability	NOUN
gujaf-423	355	5	reporting	reporting	NOUN
gujaf-423	355	6	on	on	ADP
gujaf-423	355	7	financial	financial	ADJ
gujaf-423	355	8	performance	performance	NOUN
gujaf-423	355	9	of	of	ADP
gujaf-423	355	10	selected	select	VERB
gujaf-423	355	11	quoted	quote	VERB
gujaf-423	355	12	firms	firm	NOUN
gujaf-423	355	13	in	in	ADP
gujaf-423	355	14	nigeria	nigeria	PROPN
gujaf-423	355	15	.	.	PUNCT
gujaf-423	356	1	journal	journal	PROPN
gujaf-423	356	2	of	of	ADP
gujaf-423	356	3	accounting	accounting	NOUN
gujaf-423	356	4	and	and	CCONJ
gujaf-423	356	5	financial	financial	ADJ
gujaf-423	356	6	management	management	NOUN
gujaf-423	356	7	,	,	PUNCT
gujaf-423	356	8	5(1	5(1	NUM
gujaf-423	356	9	)	)	PUNCT
gujaf-423	356	10	,	,	PUNCT
gujaf-423	356	11	1–11	1–11	PROPN
gujaf-423	356	12	.	.	PUNCT
gujaf-423	357	1	otuya	otuya	PROPN
gujaf-423	357	2	,	,	PUNCT
gujaf-423	357	3	s.	s.	PROPN
gujaf-423	357	4	,	,	PUNCT
gujaf-423	357	5	&	&	CCONJ
gujaf-423	357	6	ofeimun	ofeimun	PROPN
gujaf-423	357	7	,	,	PUNCT
gujaf-423	357	8	g.	g.	PROPN
gujaf-423	357	9	(	(	PUNCT
gujaf-423	357	10	2017	2017	NUM
gujaf-423	357	11	)	)	PUNCT
gujaf-423	357	12	.	.	PUNCT
gujaf-423	358	1	effects	effect	NOUN
gujaf-423	358	2	of	of	ADP
gujaf-423	358	3	board	board	NOUN
gujaf-423	358	4	globalizing	globalize	VERB
gujaf-423	358	5	on	on	ADP
gujaf-423	358	6	financial	financial	ADJ
gujaf-423	358	7	performance	performance	NOUN
gujaf-423	358	8	of	of	ADP
gujaf-423	358	9	banks	bank	NOUN
gujaf-423	358	10	in	in	ADP
gujaf-423	358	11	nigeria	nigeria	PROPN
gujaf-423	358	12	.	.	PUNCT
gujaf-423	359	1	international	international	ADJ
gujaf-423	359	2	journal	journal	PROPN
gujaf-423	359	3	of	of	ADP
gujaf-423	359	4	academic	academic	ADJ
gujaf-423	359	5	research	research	NOUN
gujaf-423	359	6	in	in	ADP
gujaf-423	359	7	accounting	accounting	NOUN
gujaf-423	359	8	,	,	PUNCT
gujaf-423	359	9	finance	finance	NOUN
gujaf-423	359	10	and	and	CCONJ
gujaf-423	359	11	management	management	NOUN
gujaf-423	359	12	sciences	science	NOUN
gujaf-423	359	13	,	,	PUNCT
gujaf-423	359	14	7(4	7(4	NUM
gujaf-423	359	15	)	)	PUNCT
gujaf-423	359	16	,	,	PUNCT
gujaf-423	359	17	1	1	NUM
gujaf-423	359	18	-	-	SYM
gujaf-423	359	19	10	10	NUM
gujaf-423	359	20	.	.	PUNCT
gujaf-423	360	1	otuya	otuya	PROPN
gujaf-423	360	2	,	,	PUNCT
gujaf-423	360	3	s.	s.	PROPN
gujaf-423	360	4	,	,	PUNCT
gujaf-423	360	5	&	&	CCONJ
gujaf-423	360	6	ofeimun	ofeimun	PROPN
gujaf-423	360	7	,	,	PUNCT
gujaf-423	360	8	o.	o.	NOUN
gujaf-423	360	9	(	(	PUNCT
gujaf-423	360	10	2017	2017	NUM
gujaf-423	360	11	)	)	PUNCT
gujaf-423	360	12	.	.	PUNCT
gujaf-423	361	1	board	board	NOUN
gujaf-423	361	2	characteristics	characteristic	NOUN
gujaf-423	361	3	and	and	CCONJ
gujaf-423	361	4	corporate	corporate	ADJ
gujaf-423	361	5	social	social	ADJ
gujaf-423	361	6	responsibility	responsibility	NOUN
gujaf-423	361	7	of	of	ADP
gujaf-423	361	8	quoted	quote	VERB
gujaf-423	361	9	firms	firm	NOUN
gujaf-423	361	10	in	in	ADP
gujaf-423	361	11	nigeria	nigeria	PROPN
gujaf-423	361	12	.	.	PUNCT
gujaf-423	362	1	international	international	ADJ
gujaf-423	362	2	journal	journal	PROPN
gujaf-423	362	3	of	of	ADP
gujaf-423	362	4	social	social	ADJ
gujaf-423	362	5	sciences	science	NOUN
gujaf-423	362	6	and	and	CCONJ
gujaf-423	362	7	humanities	humanity	NOUN
gujaf-423	362	8	review	review	VERB
gujaf-423	362	9	,	,	PUNCT
gujaf-423	362	10	7(1	7(1	NUM
gujaf-423	362	11	)	)	PUNCT
gujaf-423	362	12	,	,	PUNCT
gujaf-423	362	13	48–58	48–58	PROPN
gujaf-423	362	14	.	.	PUNCT
gujaf-423	363	1	post	post	PROPN
gujaf-423	363	2	,	,	PUNCT
gujaf-423	363	3	c.	c.	PROPN
gujaf-423	363	4	,	,	PUNCT
gujaf-423	363	5	rahman	rahman	PROPN
gujaf-423	363	6	,	,	PUNCT
gujaf-423	363	7	n.	n.	NOUN
gujaf-423	363	8	,	,	PUNCT
gujaf-423	363	9	&	&	CCONJ
gujaf-423	363	10	rubow	rubow	VERB
gujaf-423	363	11	,	,	PUNCT
gujaf-423	363	12	e.	e.	PROPN
gujaf-423	363	13	(	(	PUNCT
gujaf-423	363	14	2011	2011	NUM
gujaf-423	363	15	)	)	PUNCT
gujaf-423	363	16	.	.	PUNCT
gujaf-423	364	1	green	green	ADJ
gujaf-423	364	2	governance	governance	NOUN
gujaf-423	364	3	:	:	PUNCT
gujaf-423	364	4	boards	board	NOUN
gujaf-423	364	5	of	of	ADP
gujaf-423	364	6	directors	director	NOUN
gujaf-423	364	7	’	’	PART
gujaf-423	364	8	composition	composition	NOUN
gujaf-423	364	9	and	and	CCONJ
gujaf-423	364	10	environmental	environmental	ADJ
gujaf-423	364	11	corporate	corporate	ADJ
gujaf-423	364	12	social	social	ADJ
gujaf-423	364	13	responsibility	responsibility	NOUN
gujaf-423	364	14	.	.	PUNCT
gujaf-423	365	1	business	business	NOUN
gujaf-423	365	2	&	&	CCONJ
gujaf-423	365	3	society	society	PROPN
gujaf-423	365	4	,	,	PUNCT
gujaf-423	365	5	50(1	50(1	NUM
gujaf-423	365	6	)	)	PUNCT
gujaf-423	365	7	,	,	PUNCT
gujaf-423	365	8	189–223	189–223	NUM
gujaf-423	365	9	.	.	PUNCT
gujaf-423	366	1	post	post	PROPN
gujaf-423	366	2	,	,	PUNCT
gujaf-423	366	3	c.	c.	PROPN
gujaf-423	366	4	,	,	PUNCT
gujaf-423	366	5	rahman	rahman	PROPN
gujaf-423	366	6	,	,	PUNCT
gujaf-423	366	7	n.	n.	NOUN
gujaf-423	366	8	,	,	PUNCT
gujaf-423	366	9	&	&	CCONJ
gujaf-423	366	10	rubow	rubow	VERB
gujaf-423	366	11	,	,	PUNCT
gujaf-423	366	12	e.	e.	PROPN
gujaf-423	366	13	(	(	PUNCT
gujaf-423	366	14	2011	2011	NUM
gujaf-423	366	15	)	)	PUNCT
gujaf-423	366	16	.	.	PUNCT
gujaf-423	367	1	green	green	ADJ
gujaf-423	367	2	governance	governance	NOUN
gujaf-423	367	3	:	:	PUNCT
gujaf-423	367	4	boards	board	NOUN
gujaf-423	367	5	of	of	ADP
gujaf-423	367	6	directors	director	NOUN
gujaf-423	367	7	’	’	PART
gujaf-423	367	8	composition	composition	NOUN
gujaf-423	367	9	and	and	CCONJ
gujaf-423	367	10	environmental	environmental	ADJ
gujaf-423	367	11	corporate	corporate	ADJ
gujaf-423	367	12	social	social	ADJ
gujaf-423	367	13	responsibility	responsibility	NOUN
gujaf-423	367	14	.	.	PUNCT
gujaf-423	368	1	business	business	NOUN
gujaf-423	368	2	&	&	CCONJ
gujaf-423	368	3	society	society	PROPN
gujaf-423	368	4	,	,	PUNCT
gujaf-423	368	5	50(1	50(1	NUM
gujaf-423	368	6	)	)	PUNCT
gujaf-423	368	7	,	,	PUNCT
gujaf-423	368	8	189–223	189–223	NUM
gujaf-423	368	9	.	.	PUNCT
gujaf-423	369	1	https://doi.org/10.1177/0007650310394642	https://doi.org/10.1177/0007650310394642	VERB
gujaf-423	369	2	rao	rao	PROPN
gujaf-423	369	3	,	,	PUNCT
gujaf-423	369	4	k.	k.	PROPN
gujaf-423	369	5	,	,	PUNCT
gujaf-423	369	6	&	&	CCONJ
gujaf-423	369	7	tilt	tilt	PROPN
gujaf-423	369	8	,	,	PUNCT
gujaf-423	369	9	c.	c.	NOUN
gujaf-423	369	10	(	(	PUNCT
gujaf-423	369	11	2015	2015	NUM
gujaf-423	369	12	)	)	PUNCT
gujaf-423	369	13	.	.	PUNCT
gujaf-423	370	1	board	board	NOUN
gujaf-423	370	2	composition	composition	NOUN
gujaf-423	370	3	and	and	CCONJ
gujaf-423	370	4	environmental	environmental	ADJ
gujaf-423	370	5	performance	performance	NOUN
gujaf-423	370	6	:	:	PUNCT
gujaf-423	370	7	the	the	DET
gujaf-423	370	8	role	role	NOUN
gujaf-423	370	9	of	of	ADP
gujaf-423	370	10	diversity	diversity	NOUN
gujaf-423	370	11	,	,	PUNCT
gujaf-423	370	12	gender	gender	NOUN
gujaf-423	370	13	,	,	PUNCT
gujaf-423	370	14	strategy	strategy	NOUN
gujaf-423	370	15	and	and	CCONJ
gujaf-423	370	16	decision	decision	NOUN
gujaf-423	370	17	making	making	NOUN
gujaf-423	370	18	.	.	PUNCT
gujaf-423	371	1	journal	journal	PROPN
gujaf-423	371	2	of	of	ADP
gujaf-423	371	3	business	business	NOUN
gujaf-423	371	4	ethics	ethic	NOUN
gujaf-423	371	5	.	.	PUNCT
gujaf-423	372	1	rao	rao	PROPN
gujaf-423	372	2	.	.	PROPN
gujaf-423	372	3	,	,	PUNCT
gujaf-423	372	4	k.	k.	PROPN
gujaf-423	372	5	,	,	PUNCT
gujaf-423	372	6	&	&	CCONJ
gujaf-423	372	7	tilt	tilt	PROPN
gujaf-423	372	8	,	,	PUNCT
gujaf-423	372	9	c.	c.	PROPN
gujaf-423	372	10	(	(	PUNCT
gujaf-423	372	11	2016	2016	NUM
gujaf-423	372	12	)	)	PUNCT
gujaf-423	372	13	.	.	PUNCT
gujaf-423	373	1	board	board	NOUN
gujaf-423	373	2	composition	composition	NOUN
gujaf-423	373	3	and	and	CCONJ
gujaf-423	373	4	environmental	environmental	ADJ
gujaf-423	373	5	performance	performance	NOUN
gujaf-423	373	6	:	:	PUNCT
gujaf-423	373	7	the	the	DET
gujaf-423	373	8	role	role	NOUN
gujaf-423	373	9	of	of	ADP
gujaf-423	373	10	diversity	diversity	NOUN
gujaf-423	373	11	.	.	PUNCT
gujaf-423	374	1	gender	gender	NOUN
gujaf-423	374	2	,	,	PUNCT
gujaf-423	374	3	strategy	strategy	NOUN
gujaf-423	374	4	and	and	CCONJ
gujaf-423	374	5	decision	decision	NOUN
gujaf-423	374	6	making	making	NOUN
gujaf-423	374	7	,	,	PUNCT
gujaf-423	374	8	138(2	138(2	NUM
gujaf-423	374	9	)	)	PUNCT
gujaf-423	374	10	,	,	PUNCT
gujaf-423	374	11	327–347	327–347	NUM
gujaf-423	374	12	.	.	PUNCT
gujaf-423	374	13	available	available	ADJ
gujaf-423	374	14	at	at	ADP
gujaf-423	374	15	:	:	PUNCT
gujaf-423	374	16	https://doi.org/10.1007/sl0551-015-2613-5	https://doi.org/10.1007/sl0551-015-2613-5	PROPN
gujaf-423	374	17	.	.	PUNCT
gujaf-423	375	1	roberts	roberts	PROPN
gujaf-423	375	2	,	,	PUNCT
gujaf-423	375	3	r.	r.	PROPN
gujaf-423	375	4	w.	w.	PROPN
gujaf-423	375	5	(	(	PUNCT
gujaf-423	375	6	1992	1992	NUM
gujaf-423	375	7	)	)	PUNCT
gujaf-423	375	8	.	.	PUNCT
gujaf-423	376	1	determinants	determinant	NOUN
gujaf-423	376	2	of	of	ADP
gujaf-423	376	3	environmental	environmental	ADJ
gujaf-423	376	4	performance	performance	NOUN
gujaf-423	376	5	disclosure	disclosure	NOUN
gujaf-423	376	6	:	:	PUNCT
gujaf-423	376	7	an	an	DET
gujaf-423	376	8	application	application	NOUN
gujaf-423	376	9	of	of	ADP
gujaf-423	376	10	stakeholder	stakeholder	NOUN
gujaf-423	376	11	theory	theory	NOUN
gujaf-423	376	12	.	.	PUNCT
gujaf-423	377	1	accounting	accounting	NOUN
gujaf-423	377	2	,	,	PUNCT
gujaf-423	377	3	organizations	organization	NOUN
gujaf-423	377	4	and	and	CCONJ
gujaf-423	377	5	society	society	NOUN
gujaf-423	377	6	,	,	PUNCT
gujaf-423	377	7	17(6	17(6	NUM
gujaf-423	377	8	)	)	PUNCT
gujaf-423	377	9	,	,	PUNCT
gujaf-423	377	10	595	595	NUM
gujaf-423	377	11	-	-	PUNCT
gujaf-423	377	12	612	612	NUM
gujaf-423	377	13	.	.	PUNCT
gujaf-423	378	1	available	available	ADJ
gujaf-423	378	2	at	at	ADP
gujaf-423	378	3	:	:	PUNCT
gujaf-423	378	4	https://doi.org/10.1016/0361-3682(92)90015-k	https://doi.org/10.1016/0361-3682(92)90015-k	NOUN
gujaf-423	378	5	.	.	PUNCT
gujaf-423	379	1	rupley	rupley	PROPN
gujaf-423	379	2	,	,	PUNCT
gujaf-423	379	3	k.	k.	PROPN
gujaf-423	379	4	h.	h.	PROPN
gujaf-423	379	5	,	,	PUNCT
gujaf-423	379	6	brown	brown	PROPN
gujaf-423	379	7	,	,	PUNCT
gujaf-423	379	8	d.	d.	PROPN
gujaf-423	379	9	,	,	PUNCT
gujaf-423	379	10	&	&	CCONJ
gujaf-423	379	11	marshall	marshall	PROPN
gujaf-423	379	12	,	,	PUNCT
gujaf-423	379	13	r.	r.	PROPN
gujaf-423	379	14	s.	s.	PROPN
gujaf-423	379	15	(	(	PUNCT
gujaf-423	379	16	2012	2012	NUM
gujaf-423	379	17	)	)	PUNCT
gujaf-423	379	18	.	.	PUNCT
gujaf-423	380	1	governance	governance	NOUN
gujaf-423	380	2	,	,	PUNCT
gujaf-423	380	3	media	medium	NOUN
gujaf-423	380	4	and	and	CCONJ
gujaf-423	380	5	the	the	DET
gujaf-423	380	6	quality	quality	NOUN
gujaf-423	380	7	of	of	ADP
gujaf-423	380	8	environmental	environmental	ADJ
gujaf-423	380	9	disclosure	disclosure	NOUN
gujaf-423	380	10	.	.	PUNCT
gujaf-423	381	1	journal	journal	NOUN
gujaf-423	381	2	of	of	ADP
gujaf-423	381	3	accounting	accounting	NOUN
gujaf-423	381	4	and	and	CCONJ
gujaf-423	381	5	public	public	ADJ
gujaf-423	381	6	policy	policy	NOUN
gujaf-423	381	7	,	,	PUNCT
gujaf-423	381	8	31(6	31(6	NUM
gujaf-423	381	9	)	)	PUNCT
gujaf-423	381	10	,	,	PUNCT
gujaf-423	381	11	610	610	NUM
gujaf-423	381	12	-	-	SYM
gujaf-423	381	13	640	640	NUM
gujaf-423	381	14	.	.	PUNCT
gujaf-423	382	1	sanan	sanan	PROPN
gujaf-423	382	2	,	,	PUNCT
gujaf-423	382	3	n.	n.	PROPN
gujaf-423	382	4	k.	k.	PROPN
gujaf-423	382	5	(	(	PUNCT
gujaf-423	382	6	2018	2018	NUM
gujaf-423	382	7	)	)	PUNCT
gujaf-423	382	8	.	.	PUNCT
gujaf-423	383	1	board	board	NOUN
gujaf-423	383	2	composition	composition	NOUN
gujaf-423	383	3	and	and	CCONJ
gujaf-423	383	4	corporate	corporate	ADJ
gujaf-423	383	5	social	social	ADJ
gujaf-423	383	6	responsibility	responsibility	NOUN
gujaf-423	383	7	:	:	PUNCT
gujaf-423	383	8	the	the	DET
gujaf-423	383	9	case	case	NOUN
gujaf-423	383	10	of	of	ADP
gujaf-423	383	11	indian	indian	ADJ
gujaf-423	383	12	firms	firm	NOUN
gujaf-423	383	13	.	.	PUNCT
gujaf-423	384	1	journal	journal	PROPN
gujaf-423	384	2	of	of	ADP
gujaf-423	384	3	indian	indian	PROPN
gujaf-423	384	4	business	business	NOUN
gujaf-423	384	5	research	research	NOUN
gujaf-423	384	6	,	,	PUNCT
gujaf-423	384	7	10(2	10(2	NUM
gujaf-423	384	8	)	)	PUNCT
gujaf-423	384	9	,	,	PUNCT
gujaf-423	384	10	132–152	132–152	NUM
gujaf-423	384	11	.	.	PUNCT
gujaf-423	385	1	https://doi.org/10.1108/jibr-12-2016-0142	https://doi.org/10.1108/jibr-12-2016-0142	NOUN
gujaf-423	385	2	sanan	sanan	PROPN
gujaf-423	385	3	,	,	PUNCT
gujaf-423	385	4	n.	n.	PROPN
gujaf-423	385	5	k.	k.	PROPN
gujaf-423	385	6	(	(	PUNCT
gujaf-423	385	7	2018	2018	NUM
gujaf-423	385	8	)	)	PUNCT
gujaf-423	385	9	.	.	PUNCT
gujaf-423	386	1	influence	influence	NOUN
gujaf-423	386	2	of	of	ADP
gujaf-423	386	3	board	board	NOUN
gujaf-423	386	4	characteristics	characteristic	NOUN
gujaf-423	386	5	on	on	ADP
gujaf-423	386	6	environmental	environmental	ADJ
gujaf-423	386	7	:	:	PUNCT
gujaf-423	386	8	a	a	DET
gujaf-423	386	9	study	study	NOUN
gujaf-423	386	10	of	of	ADP
gujaf-423	386	11	indian	indian	ADJ
gujaf-423	386	12	firms	firm	NOUN
gujaf-423	386	13	.	.	PUNCT
gujaf-423	387	1	international	international	ADJ
gujaf-423	387	2	journal	journal	NOUN
gujaf-423	387	3	of	of	ADP
gujaf-423	387	4	corporate	corporate	ADJ
gujaf-423	387	5	governance	governance	NOUN
gujaf-423	387	6	,	,	PUNCT
gujaf-423	387	7	9(3	9(3	NUM
gujaf-423	387	8	)	)	PUNCT
gujaf-423	387	9	,	,	PUNCT
gujaf-423	387	10	300	300	NUM
gujaf-423	387	11	-	-	SYM
gujaf-423	387	12	315	315	NUM
gujaf-423	387	13	.	.	PUNCT
gujaf-423	388	1	gusau	gusau	PROPN
gujaf-423	388	2	journal	journal	PROPN
gujaf-423	388	3	of	of	ADP
gujaf-423	388	4	accounting	accounting	NOUN
gujaf-423	388	5	and	and	CCONJ
gujaf-423	388	6	finance	finance	NOUN
gujaf-423	388	7	,	,	PUNCT
gujaf-423	388	8	vol.6	vol.6	PROPN
gujaf-423	388	9	,	,	PUNCT
gujaf-423	388	10	issue	issue	NOUN
gujaf-423	388	11	2	2	NUM
gujaf-423	388	12	,	,	PUNCT
gujaf-423	388	13	april	april	PROPN
gujaf-423	388	14	,	,	PUNCT
gujaf-423	388	15	2025	2025	NUM
gujaf-423	388	16	183	183	NUM
gujaf-423	388	17	tan	tan	PROPN
gujaf-423	388	18	,	,	PUNCT
gujaf-423	388	19	a.	a.	PROPN
gujaf-423	388	20	,	,	PUNCT
gujaf-423	388	21	benni	benni	PROPN
gujaf-423	388	22	,	,	PUNCT
gujaf-423	388	23	d.	d.	PROPN
gujaf-423	388	24	,	,	PUNCT
gujaf-423	388	25	&	&	CCONJ
gujaf-423	388	26	liani	liani	PROPN
gujaf-423	388	27	,	,	PUNCT
gujaf-423	388	28	w.	w.	PROPN
gujaf-423	388	29	(	(	PUNCT
gujaf-423	388	30	2016	2016	NUM
gujaf-423	388	31	)	)	PUNCT
gujaf-423	388	32	.	.	PUNCT
gujaf-423	389	1	determinants	determinant	NOUN
gujaf-423	389	2	of	of	ADP
gujaf-423	389	3	environmental	environmental	ADJ
gujaf-423	389	4	performance	performance	NOUN
gujaf-423	389	5	disclosure	disclosure	NOUN
gujaf-423	389	6	and	and	CCONJ
gujaf-423	389	7	investor	investor	NOUN
gujaf-423	389	8	reaction	reaction	NOUN
gujaf-423	389	9	.	.	PUNCT
gujaf-423	390	1	international	international	ADJ
gujaf-423	390	2	journal	journal	PROPN
gujaf-423	390	3	of	of	ADP
gujaf-423	390	4	economics	economic	NOUN
gujaf-423	390	5	and	and	CCONJ
gujaf-423	390	6	financial	financial	ADJ
gujaf-423	390	7	issues	issue	NOUN
gujaf-423	390	8	,	,	PUNCT
gujaf-423	390	9	6(4s	6(4s	NUM
gujaf-423	390	10	)	)	PUNCT
gujaf-423	390	11	,	,	PUNCT
gujaf-423	390	12	11–17	11–17	NUM
gujaf-423	390	13	.	.	PUNCT
gujaf-423	391	1	unep	unep	PROPN
gujaf-423	391	2	.	.	PUNCT
gujaf-423	392	1	(	(	PUNCT
gujaf-423	392	2	2011	2011	NUM
gujaf-423	392	3	)	)	PUNCT
gujaf-423	392	4	.	.	PUNCT
gujaf-423	393	1	environmental	environmental	ADJ
gujaf-423	393	2	assessment	assessment	NOUN
gujaf-423	393	3	of	of	ADP
gujaf-423	393	4	ogoniland	ogoniland	PROPN
gujaf-423	393	5	.	.	PUNCT
gujaf-423	394	1	united	united	PROPN
gujaf-423	394	2	nations	nations	PROPN
gujaf-423	394	3	environment	environment	PROPN
gujaf-423	394	4	programme	programme	PROPN
gujaf-423	394	5	.	.	PUNCT
gujaf-423	395	1	retrieved	retrieve	VERB
gujaf-423	395	2	from	from	ADP
gujaf-423	395	3	https://www.unep.org	https://www.unep.org	PROPN
gujaf-423	395	4	unep	unep	NOUN
gujaf-423	395	5	.	.	PUNCT
gujaf-423	396	1	(	(	PUNCT
gujaf-423	396	2	2014	2014	NUM
gujaf-423	396	3	)	)	PUNCT
gujaf-423	396	4	.	.	PUNCT
gujaf-423	397	1	keeping	keep	VERB
gujaf-423	397	2	track	track	NOUN
gujaf-423	397	3	of	of	ADP
gujaf-423	397	4	our	our	PRON
gujaf-423	397	5	changing	change	VERB
gujaf-423	397	6	environment	environment	NOUN
gujaf-423	397	7	:	:	PUNCT
gujaf-423	397	8	from	from	ADP
gujaf-423	397	9	rio	rio	PROPN
gujaf-423	397	10	to	to	ADP
gujaf-423	397	11	rio+20	rio+20	X
gujaf-423	397	12	(	(	PUNCT
gujaf-423	397	13	1992	1992	NUM
gujaf-423	397	14	–	–	PUNCT
gujaf-423	397	15	2012	2012	NUM
gujaf-423	397	16	)	)	PUNCT
gujaf-423	397	17	.	.	PUNCT
gujaf-423	398	1	united	united	PROPN
gujaf-423	398	2	nations	nations	PROPN
gujaf-423	398	3	environment	environment	PROPN
gujaf-423	398	4	programme	programme	PROPN
gujaf-423	398	5	.	.	PUNCT
gujaf-423	399	1	retrieved	retrieve	VERB
gujaf-423	399	2	from	from	ADP
gujaf-423	399	3	https://www.unep.org	https://www.unep.org	PROPN
gujaf-423	399	4	webb	webb	PROPN
gujaf-423	399	5	,	,	PUNCT
gujaf-423	399	6	e.	e.	PROPN
gujaf-423	399	7	(	(	PUNCT
gujaf-423	399	8	2004	2004	NUM
gujaf-423	399	9	)	)	PUNCT
gujaf-423	399	10	.	.	PUNCT
gujaf-423	400	1	an	an	DET
gujaf-423	400	2	examination	examination	NOUN
gujaf-423	400	3	of	of	ADP
gujaf-423	400	4	socially	socially	ADV
gujaf-423	400	5	responsible	responsible	ADJ
gujaf-423	400	6	firms	firm	NOUN
gujaf-423	400	7	’	'	PUNCT
gujaf-423	400	8	board	board	NOUN
gujaf-423	400	9	structure	structure	NOUN
gujaf-423	400	10	.	.	PUNCT
gujaf-423	401	1	journal	journal	NOUN
gujaf-423	401	2	of	of	ADP
gujaf-423	401	3	management	management	NOUN
gujaf-423	401	4	and	and	CCONJ
gujaf-423	401	5	governance	governance	NOUN
gujaf-423	401	6	,	,	PUNCT
gujaf-423	401	7	8	8	NUM
gujaf-423	401	8	,	,	PUNCT
gujaf-423	401	9	255–277	255–277	NUM
gujaf-423	401	10	.	.	PUNCT
gujaf-423	401	11	available	available	ADJ
gujaf-423	401	12	at	at	ADP
gujaf-423	401	13	:	:	PUNCT
gujaf-423	401	14	https://doi.org/10.1007/s10997-004-1107-0	https://doi.org/10.1007/s10997-004-1107-0	NUM
gujaf-423	401	15	.	.	PUNCT
gujaf-423	402	1	wooldridge	wooldridge	PROPN
gujaf-423	402	2	,	,	PUNCT
gujaf-423	402	3	j.	j.	PROPN
gujaf-423	402	4	m.	m.	PROPN
gujaf-423	402	5	(	(	PUNCT
gujaf-423	402	6	2011	2011	NUM
gujaf-423	402	7	)	)	PUNCT
gujaf-423	402	8	.	.	PUNCT
gujaf-423	403	1	introductory	introductory	ADJ
gujaf-423	403	2	econometrics	econometrics	PROPN
gujaf-423	403	3	.	.	PUNCT
gujaf-423	404	1	journal	journal	NOUN
gujaf-423	404	2	of	of	ADP
gujaf-423	404	3	contaminant	contaminant	ADJ
gujaf-423	404	4	hydrology	hydrology	NOUN
gujaf-423	404	5	.	.	PUNCT
gujaf-423	405	1	world	world	PROPN
gujaf-423	405	2	bank	bank	PROPN
gujaf-423	405	3	.	.	PUNCT
gujaf-423	406	1	(	(	PUNCT
gujaf-423	406	2	2019	2019	NUM
gujaf-423	406	3	)	)	PUNCT
gujaf-423	406	4	.	.	PUNCT
gujaf-423	407	1	global	global	ADJ
gujaf-423	407	2	gas	gas	NOUN
gujaf-423	407	3	flaring	flaring	NOUN
gujaf-423	407	4	reduction	reduction	NOUN
gujaf-423	407	5	partnership	partnership	NOUN
gujaf-423	407	6	.	.	PUNCT
gujaf-423	408	1	world	world	PROPN
gujaf-423	408	2	bank	bank	PROPN
gujaf-423	408	3	.	.	PUNCT
gujaf-423	409	1	(	(	PUNCT
gujaf-423	409	2	2020	2020	NUM
gujaf-423	409	3	)	)	PUNCT
gujaf-423	409	4	.	.	PUNCT
gujaf-423	410	1	global	global	ADJ
gujaf-423	410	2	gas	gas	NOUN
gujaf-423	410	3	flaring	flaring	NOUN
gujaf-423	410	4	reduction	reduction	NOUN
gujaf-423	410	5	partnership	partnership	NOUN
gujaf-423	410	6	(	(	PUNCT
gujaf-423	410	7	ggfr	ggfr	ADJ
gujaf-423	410	8	)	)	PUNCT
gujaf-423	410	9	report	report	NOUN
gujaf-423	410	10	.	.	PUNCT
gujaf-423	411	1	retrieved	retrieve	VERB
gujaf-423	411	2	from	from	ADP
gujaf-423	411	3	https://www.worldbank.org/en/programs/gasflaringreduction	https://www.worldbank.org/en/programs/gasflaringreduction	NUM
gujaf-423	411	4	yao	yao	NOUN
gujaf-423	411	5	,	,	PUNCT
gujaf-423	411	6	s.	s.	PROPN
gujaf-423	411	7	,	,	PUNCT
gujaf-423	411	8	wang	wang	PROPN
gujaf-423	411	9	,	,	PUNCT
gujaf-423	411	10	j.	j.	PROPN
gujaf-423	411	11	,	,	PUNCT
gujaf-423	411	12	&	&	CCONJ
gujaf-423	411	13	song	song	PROPN
gujaf-423	411	14	,	,	PUNCT
gujaf-423	411	15	l.	l.	PROPN
gujaf-423	411	16	(	(	PUNCT
gujaf-423	411	17	2011	2011	NUM
gujaf-423	411	18	)	)	PUNCT
gujaf-423	411	19	.	.	PUNCT
gujaf-423	412	1	determinants	determinant	NOUN
gujaf-423	412	2	of	of	ADP
gujaf-423	412	3	social	social	ADJ
gujaf-423	412	4	responsibility	responsibility	NOUN
gujaf-423	412	5	disclosure	disclosure	NOUN
gujaf-423	412	6	by	by	ADP
gujaf-423	412	7	chinese	chinese	ADJ
gujaf-423	412	8	firms	firm	NOUN
gujaf-423	412	9	.	.	PUNCT
gujaf-423	413	1	discussion	discussion	NOUN
gujaf-423	413	2	paper	paper	NOUN
gujaf-423	413	3	72	72	NUM
gujaf-423	413	4	.	.	PUNCT
gujaf-423	414	1	china	china	PROPN
gujaf-423	414	2	policy	policy	PROPN
gujaf-423	414	3	institute	institute	PROPN
gujaf-423	414	4	,	,	PUNCT
gujaf-423	414	5	the	the	DET
gujaf-423	414	6	university	university	PROPN
gujaf-423	414	7	of	of	ADP
gujaf-423	414	8	nottingham	nottingham	PROPN
gujaf-423	414	9	.	.	PUNCT
gujaf-423	415	1	yaseen	yaseen	PROPN
gujaf-423	415	2	,	,	PUNCT
gujaf-423	415	3	h.	h.	PROPN
gujaf-423	415	4	,	,	PUNCT
gujaf-423	415	5	dajani	dajani	PROPN
gujaf-423	415	6	,	,	PUNCT
gujaf-423	415	7	d.	d.	PROPN
gujaf-423	415	8	,	,	PUNCT
gujaf-423	415	9	&	&	CCONJ
gujaf-423	415	10	hasan	hasan	PROPN
gujaf-423	415	11	,	,	PUNCT
gujaf-423	415	12	y.	y.	PROPN
gujaf-423	415	13	(	(	PUNCT
gujaf-423	415	14	2019	2019	NUM
gujaf-423	415	15	)	)	PUNCT
gujaf-423	415	16	.	.	PUNCT
gujaf-423	416	1	board	board	NOUN
gujaf-423	416	2	diversity	diversity	NOUN
gujaf-423	416	3	and	and	CCONJ
gujaf-423	416	4	corporate	corporate	ADJ
gujaf-423	416	5	social	social	ADJ
gujaf-423	416	6	responsibility	responsibility	NOUN
gujaf-423	416	7	:	:	PUNCT
gujaf-423	416	8	evidence	evidence	NOUN
gujaf-423	416	9	from	from	ADP
gujaf-423	416	10	jordan	jordan	PROPN
gujaf-423	416	11	.	.	PUNCT
gujaf-423	417	1	social	social	ADJ
gujaf-423	417	2	responsibility	responsibility	NOUN
gujaf-423	417	3	journal	journal	NOUN
gujaf-423	417	4	,	,	PUNCT
gujaf-423	417	5	15(7	15(7	NUM
gujaf-423	417	6	)	)	PUNCT
gujaf-423	417	7	,	,	PUNCT
gujaf-423	417	8	863–881	863–881	NUM
gujaf-423	417	9	.	.	PUNCT
gujaf-423	418	1	https://doi.org/10.1108/srj-06-2017-0115	https://doi.org/10.1108/srj-06-2017-0115	PROPN
gujaf-423	418	2	yaseen	yaseen	PROPN
gujaf-423	418	3	,	,	PUNCT
gujaf-423	418	4	h.	h.	PROPN
gujaf-423	418	5	,	,	PUNCT
gujaf-423	418	6	iskandrani	iskandrani	ADJ
gujaf-423	418	7	,	,	PUNCT
gujaf-423	418	8	m.	m.	NOUN
gujaf-423	418	9	,	,	PUNCT
gujaf-423	418	10	ajina	ajina	PROPN
gujaf-423	418	11	,	,	PUNCT
gujaf-423	418	12	a.	a.	PROPN
gujaf-423	418	13	,	,	PUNCT
gujaf-423	418	14	&	&	CCONJ
gujaf-423	418	15	hamad	hamad	PROPN
gujaf-423	418	16	,	,	PUNCT
gujaf-423	418	17	a.	a.	NOUN
gujaf-423	418	18	(	(	PUNCT
gujaf-423	418	19	2019	2019	NUM
gujaf-423	418	20	)	)	PUNCT
gujaf-423	418	21	.	.	PUNCT
gujaf-423	419	1	investigating	investigate	VERB
gujaf-423	419	2	the	the	DET
gujaf-423	419	3	relationship	relationship	NOUN
gujaf-423	419	4	between	between	ADP
gujaf-423	419	5	board	board	NOUN
gujaf-423	419	6	heterogeneity	heterogeneity	PROPN
gujaf-423	419	7	&	&	CCONJ
gujaf-423	419	8	environmental	environmental	ADJ
gujaf-423	419	9	performance	performance	NOUN
gujaf-423	419	10	(	(	PUNCT
gujaf-423	419	11	csr	csr	NOUN
gujaf-423	419	12	)	)	PUNCT
gujaf-423	419	13	performance	performance	NOUN
gujaf-423	419	14	:	:	PUNCT
gujaf-423	419	15	evidence	evidence	NOUN
gujaf-423	419	16	from	from	ADP
gujaf-423	419	17	france	france	PROPN
gujaf-423	419	18	.	.	PUNCT
gujaf-423	420	1	academy	academy	PROPN
gujaf-423	420	2	of	of	ADP
gujaf-423	420	3	accounting	accounting	PROPN
gujaf-423	420	4	and	and	CCONJ
gujaf-423	420	5	financial	financial	ADJ
gujaf-423	420	6	studies	study	NOUN
gujaf-423	420	7	journal	journal	NOUN
gujaf-423	420	8	,	,	PUNCT
gujaf-423	420	9	23(4	23(4	NOUN
gujaf-423	420	10	)	)	PUNCT
gujaf-423	420	11	,	,	PUNCT
gujaf-423	420	12	111	111	NUM
gujaf-423	420	13	.	.	PUNCT
gujaf-423	421	1	zhuang	zhuang	PROPN
gujaf-423	421	2	,	,	PUNCT
gujaf-423	421	3	h.	h.	PROPN
gujaf-423	421	4	,	,	PUNCT
gujaf-423	421	5	chang	chang	PROPN
gujaf-423	421	6	,	,	PUNCT
gujaf-423	421	7	h.	h.	PROPN
gujaf-423	421	8	,	,	PUNCT
gujaf-423	421	9	&	&	CCONJ
gujaf-423	421	10	lee	lee	PROPN
gujaf-423	421	11	,	,	PUNCT
gujaf-423	421	12	y.	y.	PROPN
gujaf-423	421	13	(	(	PUNCT
gujaf-423	421	14	2018	2018	NUM
gujaf-423	421	15	)	)	PUNCT
gujaf-423	421	16	.	.	PUNCT
gujaf-423	422	1	board	board	NOUN
gujaf-423	422	2	composition	composition	NOUN
gujaf-423	422	3	and	and	CCONJ
gujaf-423	422	4	corporate	corporate	ADJ
gujaf-423	422	5	social	social	ADJ
gujaf-423	422	6	responsibility	responsibility	NOUN
gujaf-423	422	7	performance	performance	NOUN
gujaf-423	422	8	:	:	PUNCT
gujaf-423	422	9	evidence	evidence	NOUN
gujaf-423	422	10	from	from	ADP
gujaf-423	422	11	chinese	chinese	ADJ
gujaf-423	422	12	publicly	publicly	ADV
gujaf-423	422	13	listed	list	VERB
gujaf-423	422	14	firms	firm	NOUN
gujaf-423	422	15	.	.	PUNCT
gujaf-423	423	1	sustainability	sustainability	NOUN
gujaf-423	423	2	,	,	PUNCT
gujaf-423	423	3	10(8	10(8	NOUN
gujaf-423	423	4	)	)	PUNCT
gujaf-423	423	5	,	,	PUNCT
gujaf-423	423	6	2752	2752	NUM
gujaf-423	423	7	.	.	PUNCT
gujaf-423	424	1	https://doi.org/10.3390/su10082752	https://doi.org/10.3390/su10082752	PROPN
gujaf-423	424	2	zhuang	zhuang	PROPN
gujaf-423	424	3	,	,	PUNCT
gujaf-423	424	4	y.	y.	PROPN
gujaf-423	424	5	,	,	PUNCT
gujaf-423	424	6	chang	chang	PROPN
gujaf-423	424	7	,	,	PUNCT
gujaf-423	424	8	x.	x.	PROPN
gujaf-423	424	9	,	,	PUNCT
gujaf-423	424	10	&	&	CCONJ
gujaf-423	424	11	lee	lee	PROPN
gujaf-423	424	12	,	,	PUNCT
gujaf-423	424	13	y.	y.	PROPN
gujaf-423	424	14	(	(	PUNCT
gujaf-423	424	15	2018	2018	NUM
gujaf-423	424	16	)	)	PUNCT
gujaf-423	424	17	.	.	PUNCT
gujaf-423	425	1	board	board	NOUN
gujaf-423	425	2	composition	composition	NOUN
gujaf-423	425	3	and	and	CCONJ
gujaf-423	425	4	environmental	environmental	ADJ
gujaf-423	425	5	performance	performance	NOUN
gujaf-423	425	6	performance	performance	NOUN
gujaf-423	425	7	:	:	PUNCT
gujaf-423	425	8	evidence	evidence	NOUN
gujaf-423	425	9	from	from	ADP
gujaf-423	425	10	chinese	chinese	ADJ
gujaf-423	425	11	public	public	ADJ
gujaf-423	425	12	firms	firm	NOUN
gujaf-423	425	13	.	.	PUNCT
gujaf-423	426	1	sustainability	sustainability	NOUN
gujaf-423	426	2	,	,	PUNCT
gujaf-423	426	3	10(8	10(8	NOUN
gujaf-423	426	4	)	)	PUNCT
gujaf-423	426	5	,	,	PUNCT
gujaf-423	426	6	1	1	NUM
gujaf-423	426	7	-	-	SYM
gujaf-423	426	8	12	12	NUM
gujaf-423	426	9	.	.	PUNCT
gujaf-423	426	10	available	available	ADJ
gujaf-423	426	11	at	at	ADP
gujaf-423	426	12	:	:	PUNCT
gujaf-423	426	13	https://doi.org/10.3390/su10082752	https://doi.org/10.3390/su10082752	X
gujaf-423	426	14	.	.	PUNCT