id	sid	tid	token	lemma	pos
hassl-842	1	1	91	91	NUM
hassl-842	1	2	©	©	PROPN
hassl-842	1	3	2020	2020	NUM
hassl-842	1	4	conscientia	conscientia	PROPN
hassl-842	1	5	beam	beam	PROPN
hassl-842	1	6	.	.	PUNCT
hassl-842	2	1	all	all	DET
hassl-842	2	2	rights	right	NOUN
hassl-842	2	3	reserved	reserve	VERB
hassl-842	2	4	.	.	PUNCT
hassl-842	3	1	corporate	corporate	ADJ
hassl-842	3	2	characteristics	characteristic	NOUN
hassl-842	3	3	and	and	CCONJ
hassl-842	3	4	esg	esg	NOUN
hassl-842	3	5	disclosures	disclosure	NOUN
hassl-842	3	6	in	in	ADP
hassl-842	3	7	malaysian	malaysian	ADJ
hassl-842	3	8	publiclisted	publicliste	VERB
hassl-842	3	9	companies	company	NOUN
hassl-842	3	10	ho	ho	PROPN
hassl-842	3	11	wai	wai	PROPN
hassl-842	3	12	kee1	kee1	PROPN
hassl-842	3	13	+	+	CCONJ
hassl-842	3	14	ng	ng	PROPN
hassl-842	3	15	shir	shir	PROPN
hassl-842	3	16	li2	li2	PROPN
hassl-842	3	17	vivi	vivi	PROPN
hassl-842	3	18	norazlina	norazlina	PROPN
hassl-842	3	19	mohd	mohd	PROPN
hassl-842	3	20	sidik3	sidik3	PROPN
hassl-842	3	21	ng	ng	PROPN
hassl-842	3	22	foo	foo	PROPN
hassl-842	3	23	seng4	seng4	PROPN
hassl-842	3	24	susela	susela	VERB
hassl-842	3	25	devi	devi	PROPN
hassl-842	3	26	k.	k.	PROPN
hassl-842	3	27	suppiah5	suppiah5	PROPN
hassl-842	4	1	1,2,3,4,5sunway	1,2,3,4,5sunway	NUM
hassl-842	4	2	university	university	NOUN
hassl-842	4	3	business	business	NOUN
hassl-842	4	4	school	school	NOUN
hassl-842	4	5	,	,	PUNCT
hassl-842	4	6	sunway	sunway	PROPN
hassl-842	4	7	university	university	PROPN
hassl-842	4	8	,	,	PUNCT
hassl-842	4	9	no	no	INTJ
hassl-842	4	10	.	.	NOUN
hassl-842	4	11	5	5	NUM
hassl-842	4	12	,	,	PUNCT
hassl-842	4	13	jalan	jalan	PROPN
hassl-842	4	14	university	university	PROPN
hassl-842	4	15	,	,	PUNCT
hassl-842	4	16	bandar	bandar	NOUN
hassl-842	4	17	sunway	sunway	PROPN
hassl-842	4	18	,	,	PUNCT
hassl-842	4	19	selangor	selangor	PROPN
hassl-842	4	20	,	,	PUNCT
hassl-842	4	21	malaysia	malaysia	PROPN
hassl-842	4	22	.	.	PUNCT
hassl-842	5	1	(	(	PUNCT
hassl-842	5	2	+	+	CCONJ
hassl-842	5	3	corresponding	correspond	VERB
hassl-842	5	4	author	author	NOUN
hassl-842	5	5	)	)	PUNCT
hassl-842	5	6	abstract	abstract	ADJ
hassl-842	5	7	article	article	NOUN
hassl-842	5	8	history	history	NOUN
hassl-842	5	9	received	receive	VERB
hassl-842	5	10	:	:	PUNCT
hassl-842	5	11	29	29	NUM
hassl-842	5	12	november	november	PROPN
hassl-842	5	13	2019	2019	NUM
hassl-842	5	14	revised	revise	VERB
hassl-842	5	15	:	:	PUNCT
hassl-842	5	16	13	13	NUM
hassl-842	5	17	january	january	PROPN
hassl-842	5	18	2020	2020	NUM
hassl-842	5	19	accepted	accept	VERB
hassl-842	5	20	:	:	PUNCT
hassl-842	5	21	17	17	NUM
hassl-842	5	22	february	february	NOUN
hassl-842	5	23	2020	2020	NUM
hassl-842	5	24	published	publish	VERB
hassl-842	5	25	:	:	PUNCT
hassl-842	5	26	9	9	NUM
hassl-842	5	27	march	march	NOUN
hassl-842	5	28	2020	2020	NUM
hassl-842	5	29	keywords	keyword	VERB
hassl-842	5	30	corporate	corporate	ADJ
hassl-842	5	31	characteristic	characteristic	ADJ
hassl-842	5	32	earnings	earning	NOUN
hassl-842	5	33	per	per	ADP
hassl-842	5	34	share	share	NOUN
hassl-842	5	35	return	return	NOUN
hassl-842	5	36	on	on	ADP
hassl-842	5	37	equity	equity	NOUN
hassl-842	5	38	company	company	NOUN
hassl-842	5	39	size	size	NOUN
hassl-842	5	40	market	market	NOUN
hassl-842	5	41	capitalization	capitalization	NOUN
hassl-842	5	42	esg	esg	PROPN
hassl-842	5	43	disclosure	disclosure	NOUN
hassl-842	5	44	legitimacy	legitimacy	NOUN
hassl-842	5	45	theory	theory	NOUN
hassl-842	5	46	stakeholder	stakeholder	NOUN
hassl-842	5	47	theory	theory	PROPN
hassl-842	5	48	malaysian	malaysian	ADJ
hassl-842	5	49	public	public	ADJ
hassl-842	5	50	-	-	PUNCT
hassl-842	5	51	listed	list	VERB
hassl-842	5	52	companies	company	NOUN
hassl-842	5	53	.	.	PUNCT
hassl-842	6	1	companies	company	NOUN
hassl-842	6	2	are	be	AUX
hassl-842	6	3	changing	change	VERB
hassl-842	6	4	the	the	DET
hassl-842	6	5	way	way	NOUN
hassl-842	6	6	business	business	NOUN
hassl-842	6	7	is	be	AUX
hassl-842	6	8	conducted	conduct	VERB
hassl-842	6	9	to	to	PART
hassl-842	6	10	contribute	contribute	VERB
hassl-842	6	11	to	to	ADP
hassl-842	6	12	the	the	DET
hassl-842	6	13	betterment	betterment	NOUN
hassl-842	6	14	of	of	ADP
hassl-842	6	15	society	society	NOUN
hassl-842	6	16	holistically	holistically	ADV
hassl-842	6	17	.	.	PUNCT
hassl-842	7	1	corporate	corporate	ADJ
hassl-842	7	2	disclosures	disclosure	NOUN
hassl-842	7	3	relating	relate	VERB
hassl-842	7	4	to	to	ADP
hassl-842	7	5	sustainability	sustainability	NOUN
hassl-842	7	6	has	have	AUX
hassl-842	7	7	increased	increase	VERB
hassl-842	7	8	intensely	intensely	ADV
hassl-842	7	9	to	to	PART
hassl-842	7	10	respond	respond	VERB
hassl-842	7	11	to	to	ADP
hassl-842	7	12	the	the	DET
hassl-842	7	13	increased	increase	VERB
hassl-842	7	14	demand	demand	NOUN
hassl-842	7	15	for	for	ADP
hassl-842	7	16	sustainability	sustainability	NOUN
hassl-842	7	17	data	datum	NOUN
hassl-842	7	18	from	from	ADP
hassl-842	7	19	stakeholders	stakeholder	NOUN
hassl-842	7	20	.	.	PUNCT
hassl-842	8	1	corporate	corporate	ADJ
hassl-842	8	2	characteristics	characteristic	NOUN
hassl-842	8	3	may	may	AUX
hassl-842	8	4	influence	influence	VERB
hassl-842	8	5	the	the	DET
hassl-842	8	6	degree	degree	NOUN
hassl-842	8	7	of	of	ADP
hassl-842	8	8	disclosure	disclosure	NOUN
hassl-842	8	9	of	of	ADP
hassl-842	8	10	sustainability	sustainability	NOUN
hassl-842	8	11	information	information	NOUN
hassl-842	8	12	.	.	PUNCT
hassl-842	9	1	using	use	VERB
hassl-842	9	2	285	285	NUM
hassl-842	9	3	observations	observation	NOUN
hassl-842	9	4	from	from	ADP
hassl-842	9	5	malaysian	malaysian	ADJ
hassl-842	9	6	public	public	ADJ
hassl-842	9	7	-	-	PUNCT
hassl-842	9	8	listed	list	VERB
hassl-842	9	9	companies	company	NOUN
hassl-842	9	10	,	,	PUNCT
hassl-842	9	11	from	from	ADP
hassl-842	9	12	2014	2014	NUM
hassl-842	9	13	to	to	ADP
hassl-842	9	14	2018	2018	NUM
hassl-842	9	15	,	,	PUNCT
hassl-842	9	16	the	the	DET
hassl-842	9	17	study	study	NOUN
hassl-842	9	18	examines	examine	VERB
hassl-842	9	19	the	the	DET
hassl-842	9	20	influence	influence	NOUN
hassl-842	9	21	of	of	ADP
hassl-842	9	22	specific	specific	ADJ
hassl-842	9	23	corporate	corporate	ADJ
hassl-842	9	24	characteristics	characteristic	NOUN
hassl-842	9	25	on	on	ADP
hassl-842	9	26	the	the	DET
hassl-842	9	27	disclosure	disclosure	NOUN
hassl-842	9	28	of	of	ADP
hassl-842	9	29	sustainability	sustainability	NOUN
hassl-842	9	30	practices	practice	NOUN
hassl-842	9	31	.	.	PUNCT
hassl-842	10	1	the	the	DET
hassl-842	10	2	study	study	NOUN
hassl-842	10	3	applies	apply	VERB
hassl-842	10	4	two	two	NUM
hassl-842	10	5	-	-	PUNCT
hassl-842	10	6	stage	stage	NOUN
hassl-842	10	7	least	least	ADJ
hassl-842	10	8	square	square	ADJ
hassl-842	10	9	regression	regression	NOUN
hassl-842	10	10	analysis	analysis	NOUN
hassl-842	10	11	to	to	PART
hassl-842	10	12	validate	validate	VERB
hassl-842	10	13	the	the	DET
hassl-842	10	14	hypotheses	hypothesis	NOUN
hassl-842	10	15	and	and	CCONJ
hassl-842	10	16	models	model	NOUN
hassl-842	10	17	.	.	PUNCT
hassl-842	11	1	earnings	earning	NOUN
hassl-842	11	2	per	per	ADP
hassl-842	11	3	shares	share	NOUN
hassl-842	11	4	,	,	PUNCT
hassl-842	11	5	return	return	VERB
hassl-842	11	6	on	on	ADP
hassl-842	11	7	equity	equity	NOUN
hassl-842	11	8	,	,	PUNCT
hassl-842	11	9	company	company	NOUN
hassl-842	11	10	size	size	NOUN
hassl-842	11	11	and	and	CCONJ
hassl-842	11	12	market	market	NOUN
hassl-842	11	13	capitalization	capitalization	NOUN
hassl-842	11	14	are	be	AUX
hassl-842	11	15	used	use	VERB
hassl-842	11	16	as	as	ADP
hassl-842	11	17	the	the	DET
hassl-842	11	18	proxies	proxy	NOUN
hassl-842	11	19	for	for	ADP
hassl-842	11	20	corporate	corporate	ADJ
hassl-842	11	21	characteristics	characteristic	NOUN
hassl-842	11	22	and	and	CCONJ
hassl-842	11	23	the	the	DET
hassl-842	11	24	combined	combined	ADJ
hassl-842	11	25	economic	economic	ADJ
hassl-842	11	26	,	,	PUNCT
hassl-842	11	27	social	social	ADJ
hassl-842	11	28	and	and	CCONJ
hassl-842	11	29	governance	governance	NOUN
hassl-842	11	30	(	(	PUNCT
hassl-842	11	31	esg	esg	NOUN
hassl-842	11	32	)	)	PUNCT
hassl-842	11	33	score	score	NOUN
hassl-842	11	34	as	as	ADP
hassl-842	11	35	the	the	DET
hassl-842	11	36	proxy	proxy	NOUN
hassl-842	11	37	for	for	ADP
hassl-842	11	38	sustainability	sustainability	NOUN
hassl-842	11	39	practices	practice	NOUN
hassl-842	11	40	disclosure	disclosure	NOUN
hassl-842	11	41	measure	measure	NOUN
hassl-842	11	42	.	.	PUNCT
hassl-842	12	1	the	the	DET
hassl-842	12	2	results	result	NOUN
hassl-842	12	3	show	show	VERB
hassl-842	12	4	that	that	SCONJ
hassl-842	12	5	the	the	DET
hassl-842	12	6	return	return	NOUN
hassl-842	12	7	on	on	ADP
hassl-842	12	8	equity	equity	NOUN
hassl-842	12	9	and	and	CCONJ
hassl-842	12	10	market	market	NOUN
hassl-842	12	11	capitalisation	capitalisation	NOUN
hassl-842	12	12	are	be	AUX
hassl-842	12	13	significantly	significantly	ADV
hassl-842	12	14	related	relate	VERB
hassl-842	12	15	to	to	ADP
hassl-842	12	16	the	the	DET
hassl-842	12	17	level	level	NOUN
hassl-842	12	18	of	of	ADP
hassl-842	12	19	disclosure	disclosure	NOUN
hassl-842	12	20	of	of	ADP
hassl-842	12	21	sustainability	sustainability	NOUN
hassl-842	12	22	practices	practice	NOUN
hassl-842	12	23	.	.	PUNCT
hassl-842	13	1	thus	thus	ADV
hassl-842	13	2	,	,	PUNCT
hassl-842	13	3	return	return	VERB
hassl-842	13	4	on	on	ADP
hassl-842	13	5	equity	equity	NOUN
hassl-842	13	6	and	and	CCONJ
hassl-842	13	7	market	market	NOUN
hassl-842	13	8	capitalisation	capitalisation	NOUN
hassl-842	13	9	have	have	VERB
hassl-842	13	10	an	an	DET
hassl-842	13	11	impact	impact	NOUN
hassl-842	13	12	on	on	ADP
hassl-842	13	13	the	the	DET
hassl-842	13	14	company	company	NOUN
hassl-842	13	15	’s	’s	PART
hassl-842	13	16	level	level	NOUN
hassl-842	13	17	of	of	ADP
hassl-842	13	18	disclosure	disclosure	NOUN
hassl-842	13	19	of	of	ADP
hassl-842	13	20	sustainability	sustainability	NOUN
hassl-842	13	21	practices	practice	NOUN
hassl-842	13	22	.	.	PUNCT
hassl-842	14	1	the	the	DET
hassl-842	14	2	implication	implication	NOUN
hassl-842	14	3	to	to	PART
hassl-842	14	4	practice	practice	NOUN
hassl-842	14	5	is	be	AUX
hassl-842	14	6	that	that	SCONJ
hassl-842	14	7	a	a	DET
hassl-842	14	8	well	well	ADV
hassl-842	14	9	-	-	PUNCT
hassl-842	14	10	performing	perform	VERB
hassl-842	14	11	corporate	corporate	ADJ
hassl-842	14	12	with	with	ADP
hassl-842	14	13	large	large	ADJ
hassl-842	14	14	market	market	NOUN
hassl-842	14	15	capitalisation	capitalisation	NOUN
hassl-842	14	16	may	may	AUX
hassl-842	14	17	actively	actively	ADV
hassl-842	14	18	adopt	adopt	VERB
hassl-842	14	19	sustainability	sustainability	NOUN
hassl-842	14	20	practices	practice	NOUN
hassl-842	14	21	as	as	ADP
hassl-842	14	22	a	a	DET
hassl-842	14	23	strategy	strategy	NOUN
hassl-842	14	24	rather	rather	ADV
hassl-842	14	25	than	than	ADP
hassl-842	14	26	merely	merely	ADV
hassl-842	14	27	comply	comply	ADJ
hassl-842	14	28	with	with	ADP
hassl-842	14	29	regulatory	regulatory	ADJ
hassl-842	14	30	requirements	requirement	NOUN
hassl-842	14	31	.	.	PUNCT
hassl-842	15	1	profitable	profitable	ADJ
hassl-842	15	2	companies	company	NOUN
hassl-842	15	3	with	with	ADP
hassl-842	15	4	large	large	ADJ
hassl-842	15	5	market	market	NOUN
hassl-842	15	6	capitalisation	capitalisation	NOUN
hassl-842	15	7	should	should	AUX
hassl-842	15	8	invest	invest	VERB
hassl-842	15	9	substantially	substantially	ADV
hassl-842	15	10	in	in	ADP
hassl-842	15	11	implementing	implement	VERB
hassl-842	15	12	sustainable	sustainable	ADJ
hassl-842	15	13	practices	practice	NOUN
hassl-842	15	14	to	to	PART
hassl-842	15	15	achieve	achieve	VERB
hassl-842	15	16	lower	low	ADJ
hassl-842	15	17	operating	operating	NOUN
hassl-842	15	18	costs	cost	NOUN
hassl-842	15	19	and	and	CCONJ
hassl-842	15	20	higher	high	ADJ
hassl-842	15	21	yield	yield	NOUN
hassl-842	15	22	in	in	ADP
hassl-842	15	23	the	the	DET
hassl-842	15	24	long	long	ADJ
hassl-842	15	25	-	-	PUNCT
hassl-842	15	26	term	term	NOUN
hassl-842	15	27	.	.	PUNCT
hassl-842	16	1	this	this	DET
hassl-842	16	2	study	study	NOUN
hassl-842	16	3	provides	provide	VERB
hassl-842	16	4	insights	insight	NOUN
hassl-842	16	5	into	into	ADP
hassl-842	16	6	the	the	DET
hassl-842	16	7	role	role	NOUN
hassl-842	16	8	of	of	ADP
hassl-842	16	9	corporate	corporate	ADJ
hassl-842	16	10	characteristics	characteristic	NOUN
hassl-842	16	11	that	that	PRON
hassl-842	16	12	support	support	VERB
hassl-842	16	13	the	the	DET
hassl-842	16	14	efficacy	efficacy	NOUN
hassl-842	16	15	of	of	ADP
hassl-842	16	16	sustainability	sustainability	NOUN
hassl-842	16	17	reporting	report	VERB
hassl-842	16	18	to	to	PART
hassl-842	16	19	enhance	enhance	VERB
hassl-842	16	20	shareholder	shareholder	NOUN
hassl-842	16	21	value	value	NOUN
hassl-842	16	22	.	.	PUNCT
hassl-842	17	1	contribution	contribution	NOUN
hassl-842	17	2	/	/	SYM
hassl-842	17	3	originality	originality	NOUN
hassl-842	17	4	:	:	PUNCT
hassl-842	17	5	this	this	DET
hassl-842	17	6	study	study	NOUN
hassl-842	17	7	documents	document	VERB
hassl-842	17	8	evidence	evidence	NOUN
hassl-842	17	9	of	of	ADP
hassl-842	17	10	utilisation	utilisation	NOUN
hassl-842	17	11	of	of	ADP
hassl-842	17	12	the	the	DET
hassl-842	17	13	esg_score	esg_score	NOUN
hassl-842	17	14	(	(	PUNCT
hassl-842	17	15	refinitiv	refinitiv	PROPN
hassl-842	17	16	,	,	PUNCT
hassl-842	17	17	2019	2019	NUM
hassl-842	17	18	)	)	PUNCT
hassl-842	17	19	to	to	PART
hassl-842	17	20	measure	measure	VERB
hassl-842	17	21	esg	esg	NOUN
hassl-842	17	22	performance	performance	NOUN
hassl-842	17	23	,	,	PUNCT
hassl-842	17	24	commitment	commitment	NOUN
hassl-842	17	25	and	and	CCONJ
hassl-842	17	26	effectiveness	effectiveness	NOUN
hassl-842	17	27	before	before	ADV
hassl-842	17	28	and	and	CCONJ
hassl-842	17	29	after	after	ADP
hassl-842	17	30	the	the	DET
hassl-842	17	31	2015	2015	NUM
hassl-842	17	32	sustainability	sustainability	NOUN
hassl-842	17	33	framework	framework	NOUN
hassl-842	17	34	.	.	PUNCT
hassl-842	18	1	it	it	PRON
hassl-842	18	2	provides	provide	VERB
hassl-842	18	3	evidence	evidence	NOUN
hassl-842	18	4	for	for	ADP
hassl-842	18	5	the	the	DET
hassl-842	18	6	important	important	ADJ
hassl-842	18	7	role	role	NOUN
hassl-842	18	8	of	of	ADP
hassl-842	18	9	the	the	DET
hassl-842	18	10	malaysian	malaysian	ADJ
hassl-842	18	11	regulators	regulator	NOUN
hassl-842	18	12	and	and	CCONJ
hassl-842	18	13	policy	policy	NOUN
hassl-842	18	14	-	-	PUNCT
hassl-842	18	15	makers	maker	NOUN
hassl-842	18	16	in	in	ADP
hassl-842	18	17	promoting	promote	VERB
hassl-842	18	18	sdgs	sdgs	ADJ
hassl-842	18	19	and	and	CCONJ
hassl-842	18	20	guides	guide	VERB
hassl-842	18	21	regulators	regulator	NOUN
hassl-842	18	22	to	to	PART
hassl-842	18	23	benchmark	benchmark	VERB
hassl-842	18	24	the	the	DET
hassl-842	18	25	sustainability	sustainability	NOUN
hassl-842	18	26	framework	framework	NOUN
hassl-842	18	27	in	in	ADP
hassl-842	18	28	the	the	DET
hassl-842	18	29	future	future	NOUN
hassl-842	18	30	.	.	PUNCT
hassl-842	19	1	1	1	X
hassl-842	19	2	.	.	X
hassl-842	19	3	introduction	introduction	NOUN
hassl-842	19	4	the	the	DET
hassl-842	19	5	united	united	PROPN
hassl-842	19	6	nations	nations	PROPN
hassl-842	19	7	environment	environment	PROPN
hassl-842	19	8	programme	programme	PROPN
hassl-842	19	9	(	(	PUNCT
hassl-842	19	10	un	un	PROPN
hassl-842	19	11	environment	environment	PROPN
hassl-842	19	12	)	)	PUNCT
hassl-842	19	13	was	be	AUX
hassl-842	19	14	established	establish	VERB
hassl-842	19	15	in	in	ADP
hassl-842	19	16	1972	1972	NUM
hassl-842	19	17	to	to	PART
hassl-842	19	18	coordinate	coordinate	VERB
hassl-842	19	19	the	the	DET
hassl-842	19	20	un	un	PROPN
hassl-842	19	21	environmental	environmental	ADJ
hassl-842	19	22	activities	activity	NOUN
hassl-842	19	23	,	,	PUNCT
hassl-842	19	24	assisting	assist	VERB
hassl-842	19	25	developing	develop	VERB
hassl-842	19	26	countries	country	NOUN
hassl-842	19	27	in	in	ADP
hassl-842	19	28	implementing	implement	VERB
hassl-842	19	29	environmentally	environmentally	ADV
hassl-842	19	30	sound	sound	ADJ
hassl-842	19	31	policies	policy	NOUN
hassl-842	19	32	and	and	CCONJ
hassl-842	19	33	practices	practice	NOUN
hassl-842	19	34	.	.	PUNCT
hassl-842	20	1	un	un	PROPN
hassl-842	20	2	environment	environment	PROPN
hassl-842	20	3	is	be	AUX
hassl-842	20	4	now	now	ADV
hassl-842	20	5	the	the	DET
hassl-842	20	6	leading	lead	VERB
hassl-842	20	7	global	global	ADJ
hassl-842	20	8	environmental	environmental	ADJ
hassl-842	20	9	authority	authority	NOUN
hassl-842	20	10	that	that	PRON
hassl-842	20	11	sets	set	VERB
hassl-842	20	12	the	the	DET
hassl-842	20	13	global	global	ADJ
hassl-842	20	14	environmental	environmental	ADJ
hassl-842	20	15	agenda	agenda	NOUN
hassl-842	20	16	,	,	PUNCT
hassl-842	20	17	promotes	promote	VERB
hassl-842	20	18	the	the	DET
hassl-842	20	19	coherent	coherent	ADJ
hassl-842	20	20	implementation	implementation	NOUN
hassl-842	20	21	of	of	ADP
hassl-842	20	22	the	the	DET
hassl-842	20	23	environmental	environmental	ADJ
hassl-842	20	24	dimension	dimension	NOUN
hassl-842	20	25	of	of	ADP
hassl-842	20	26	sustainable	sustainable	ADJ
hassl-842	20	27	development	development	NOUN
hassl-842	20	28	within	within	ADP
hassl-842	20	29	humanities	humanity	NOUN
hassl-842	20	30	and	and	CCONJ
hassl-842	20	31	social	social	ADJ
hassl-842	20	32	sciences	science	NOUN
hassl-842	20	33	letters	letter	NOUN
hassl-842	20	34	2020	2020	NUM
hassl-842	20	35	vol	vol	NOUN
hassl-842	20	36	.	.	PROPN
hassl-842	20	37	8	8	NUM
hassl-842	20	38	,	,	PUNCT
hassl-842	20	39	no	no	INTJ
hassl-842	20	40	.	.	NOUN
hassl-842	20	41	1	1	NUM
hassl-842	20	42	,	,	PUNCT
hassl-842	20	43	pp	pp	ADJ
hassl-842	20	44	.	.	PUNCT
hassl-842	21	1	91	91	NUM
hassl-842	21	2	-	-	SYM
hassl-842	21	3	109	109	NUM
hassl-842	21	4	.	.	PUNCT
hassl-842	22	1	issn(e	issn(e	PROPN
hassl-842	22	2	):	):	PUNCT
hassl-842	22	3	2312	2312	NUM
hassl-842	22	4	-	-	SYM
hassl-842	22	5	4318	4318	NUM
hassl-842	22	6	issn(p	issn(p	NUM
hassl-842	22	7	):	):	PUNCT
hassl-842	22	8	2312	2312	NUM
hassl-842	22	9	-	-	SYM
hassl-842	22	10	5659	5659	NUM
hassl-842	22	11	doi	doi	NOUN
hassl-842	22	12	:	:	PUNCT
hassl-842	22	13	10.18488	10.18488	NUM
hassl-842	22	14	/	/	SYM
hassl-842	22	15	journal.73.2020.81.91.109	journal.73.2020.81.91.109	NOUN
hassl-842	22	16	©	©	PROPN
hassl-842	22	17	2020	2020	NUM
hassl-842	22	18	conscientia	conscientia	PROPN
hassl-842	22	19	beam	beam	PROPN
hassl-842	22	20	.	.	PUNCT
hassl-842	23	1	all	all	DET
hassl-842	23	2	rights	right	NOUN
hassl-842	23	3	reserved	reserve	VERB
hassl-842	23	4	.	.	PUNCT
hassl-842	24	1	https://orcid.org/0000-0002-8521-298x	https://orcid.org/0000-0002-8521-298x	PROPN
hassl-842	24	2	https://orcid.org/0000-0002-1577-3992	https://orcid.org/0000-0002-1577-3992	PROPN
hassl-842	24	3	https://orcid.org/0000-0002-1266-1899	https://orcid.org/0000-0002-1266-1899	PROPN
hassl-842	24	4	https://orcid.org/0000-0002-9759-6853	https://orcid.org/0000-0002-9759-6853	NOUN
hassl-842	24	5	https://www.doi.org/10.18488/journal.73.2020.81.91.109	https://www.doi.org/10.18488/journal.73.2020.81.91.109	ADJ
hassl-842	24	6	humanities	humanity	NOUN
hassl-842	24	7	and	and	CCONJ
hassl-842	24	8	social	social	ADJ
hassl-842	24	9	sciences	science	NOUN
hassl-842	24	10	letters	letter	NOUN
hassl-842	24	11	,	,	PUNCT
hassl-842	24	12	2020	2020	NUM
hassl-842	24	13	,	,	PUNCT
hassl-842	24	14	8(1	8(1	NOUN
hassl-842	24	15	):	):	PUNCT
hassl-842	24	16	91	91	NUM
hassl-842	24	17	-	-	SYM
hassl-842	24	18	109	109	NUM
hassl-842	24	19	92	92	NUM
hassl-842	24	20	©	©	PROPN
hassl-842	24	21	2020	2020	NUM
hassl-842	24	22	conscientia	conscientia	PROPN
hassl-842	24	23	beam	beam	PROPN
hassl-842	24	24	.	.	PUNCT
hassl-842	25	1	all	all	DET
hassl-842	25	2	rights	right	NOUN
hassl-842	25	3	reserved	reserve	VERB
hassl-842	25	4	.	.	PUNCT
hassl-842	26	1	the	the	DET
hassl-842	26	2	united	united	PROPN
hassl-842	26	3	nations	nations	PROPN
hassl-842	26	4	system	system	NOUN
hassl-842	26	5	,	,	PUNCT
hassl-842	26	6	and	and	CCONJ
hassl-842	26	7	serves	serve	VERB
hassl-842	26	8	as	as	ADP
hassl-842	26	9	an	an	DET
hassl-842	26	10	authoritative	authoritative	ADJ
hassl-842	26	11	advocate	advocate	NOUN
hassl-842	26	12	for	for	ADP
hassl-842	26	13	the	the	DET
hassl-842	26	14	global	global	ADJ
hassl-842	26	15	environment	environment	NOUN
hassl-842	26	16	(	(	PUNCT
hassl-842	26	17	sustainable	sustainable	ADJ
hassl-842	26	18	development	development	NOUN
hassl-842	26	19	goals	goal	NOUN
hassl-842	26	20	knowledge	knowledge	PROPN
hassl-842	26	21	platform	platform	NOUN
hassl-842	26	22	,	,	PUNCT
hassl-842	26	23	2019a	2019a	NUM
hassl-842	26	24	;	;	PUNCT
hassl-842	26	25	united	united	PROPN
hassl-842	26	26	nations	nations	PROPN
hassl-842	26	27	environment	environment	PROPN
hassl-842	26	28	programme	programme	NOUN
hassl-842	26	29	,	,	PUNCT
hassl-842	26	30	2019	2019	NUM
hassl-842	26	31	)	)	PUNCT
hassl-842	26	32	.	.	PUNCT
hassl-842	27	1	un	un	PROPN
hassl-842	27	2	environment	environment	PROPN
hassl-842	27	3	has	have	AUX
hassl-842	27	4	successfully	successfully	ADV
hassl-842	27	5	raised	raise	VERB
hassl-842	27	6	awareness	awareness	NOUN
hassl-842	27	7	across	across	ADP
hassl-842	27	8	the	the	DET
hassl-842	27	9	nation	nation	NOUN
hassl-842	27	10	on	on	ADP
hassl-842	27	11	the	the	DET
hassl-842	27	12	economic	economic	ADJ
hassl-842	27	13	,	,	PUNCT
hassl-842	27	14	environmental	environmental	ADJ
hassl-842	27	15	and	and	CCONJ
hassl-842	27	16	social	social	ADJ
hassl-842	27	17	(	(	PUNCT
hassl-842	27	18	ees	ees	PROPN
hassl-842	27	19	)	)	PUNCT
hassl-842	27	20	risks	risk	NOUN
hassl-842	27	21	and	and	CCONJ
hassl-842	27	22	opportunities	opportunity	NOUN
hassl-842	27	23	.	.	PUNCT
hassl-842	28	1	as	as	ADP
hassl-842	28	2	of	of	ADP
hassl-842	28	3	1	1	NUM
hassl-842	28	4	august	august	PROPN
hassl-842	28	5	2019	2019	NUM
hassl-842	28	6	,	,	PUNCT
hassl-842	28	7	there	there	PRON
hassl-842	28	8	are	be	VERB
hassl-842	28	9	116	116	NUM
hassl-842	28	10	countries	country	NOUN
hassl-842	28	11	that	that	PRON
hassl-842	28	12	have	have	AUX
hassl-842	28	13	adopted	adopt	VERB
hassl-842	28	14	the	the	DET
hassl-842	28	15	sustainable	sustainable	ADJ
hassl-842	28	16	development	development	NOUN
hassl-842	28	17	goals	goal	NOUN
hassl-842	28	18	for	for	ADP
hassl-842	28	19	people	people	NOUN
hassl-842	28	20	and	and	CCONJ
hassl-842	28	21	the	the	DET
hassl-842	28	22	planet	planet	NOUN
hassl-842	28	23	.	.	PUNCT
hassl-842	29	1	in	in	ADP
hassl-842	29	2	2013	2013	NUM
hassl-842	29	3	,	,	PUNCT
hassl-842	29	4	malaysia	malaysia	PROPN
hassl-842	29	5	established	establish	VERB
hassl-842	29	6	the	the	DET
hassl-842	29	7	sustainable	sustainable	ADJ
hassl-842	29	8	development	development	NOUN
hassl-842	29	9	solutions	solution	NOUN
hassl-842	29	10	network	network	NOUN
hassl-842	29	11	(	(	PUNCT
hassl-842	29	12	sdsn	sdsn	PROPN
hassl-842	29	13	malaysia	malaysia	PROPN
hassl-842	29	14	)	)	PUNCT
hassl-842	29	15	to	to	PART
hassl-842	29	16	support	support	VERB
hassl-842	29	17	malaysia	malaysia	PROPN
hassl-842	29	18	in	in	ADP
hassl-842	29	19	achieving	achieve	VERB
hassl-842	29	20	its	its	PRON
hassl-842	29	21	development	development	NOUN
hassl-842	29	22	goals	goal	NOUN
hassl-842	29	23	and	and	CCONJ
hassl-842	29	24	mobilizing	mobilize	VERB
hassl-842	29	25	knowledge	knowledge	NOUN
hassl-842	29	26	,	,	PUNCT
hassl-842	29	27	scientific	scientific	ADJ
hassl-842	29	28	and	and	CCONJ
hassl-842	29	29	technical	technical	ADJ
hassl-842	29	30	expertise	expertise	NOUN
hassl-842	29	31	to	to	PART
hassl-842	29	32	support	support	VERB
hassl-842	29	33	sustainable	sustainable	ADJ
hassl-842	29	34	development	development	NOUN
hassl-842	29	35	solutions	solution	NOUN
hassl-842	29	36	(	(	PUNCT
hassl-842	29	37	sustainable	sustainable	ADJ
hassl-842	29	38	development	development	NOUN
hassl-842	29	39	solutions	solution	NOUN
hassl-842	29	40	network	network	NOUN
hassl-842	29	41	,	,	PUNCT
hassl-842	29	42	2019	2019	NUM
hassl-842	29	43	)	)	PUNCT
hassl-842	29	44	.	.	PUNCT
hassl-842	30	1	the	the	DET
hassl-842	30	2	initiative	initiative	NOUN
hassl-842	30	3	undertaken	undertake	VERB
hassl-842	30	4	by	by	ADP
hassl-842	30	5	the	the	DET
hassl-842	30	6	un	un	PROPN
hassl-842	30	7	environment	environment	PROPN
hassl-842	30	8	together	together	ADV
hassl-842	30	9	with	with	ADP
hassl-842	30	10	the	the	DET
hassl-842	30	11	sdsn	sdsn	NOUN
hassl-842	30	12	members	member	NOUN
hassl-842	30	13	worldwide	worldwide	ADV
hassl-842	30	14	has	have	AUX
hassl-842	30	15	driven	drive	VERB
hassl-842	30	16	companies	company	NOUN
hassl-842	30	17	to	to	PART
hassl-842	30	18	focus	focus	VERB
hassl-842	30	19	on	on	ADP
hassl-842	30	20	the	the	DET
hassl-842	30	21	way	way	NOUN
hassl-842	30	22	business	business	NOUN
hassl-842	30	23	is	be	AUX
hassl-842	30	24	run	run	VERB
hassl-842	30	25	,	,	PUNCT
hassl-842	30	26	i.e.	i.e.	X
hassl-842	30	27	,	,	PUNCT
hassl-842	30	28	meeting	meet	VERB
hassl-842	30	29	their	their	PRON
hassl-842	30	30	commitments	commitment	NOUN
hassl-842	30	31	to	to	PART
hassl-842	30	32	operate	operate	VERB
hassl-842	30	33	responsibly	responsibly	ADV
hassl-842	30	34	and	and	CCONJ
hassl-842	30	35	support	support	VERB
hassl-842	30	36	society	society	NOUN
hassl-842	30	37	(	(	PUNCT
hassl-842	30	38	the	the	DET
hassl-842	30	39	united	united	PROPN
hassl-842	30	40	nations	nations	PROPN
hassl-842	30	41	global	global	ADJ
hassl-842	30	42	impact	impact	NOUN
hassl-842	30	43	,	,	PUNCT
hassl-842	30	44	2019	2019	NUM
hassl-842	30	45	)	)	PUNCT
hassl-842	30	46	.	.	PUNCT
hassl-842	31	1	un	un	PROPN
hassl-842	31	2	environment	environment	PROPN
hassl-842	31	3	also	also	ADV
hassl-842	31	4	highlights	highlight	VERB
hassl-842	31	5	the	the	DET
hassl-842	31	6	role	role	NOUN
hassl-842	31	7	stakeholders	stakeholder	NOUN
hassl-842	31	8	can	can	AUX
hassl-842	31	9	play	play	VERB
hassl-842	31	10	in	in	ADP
hassl-842	31	11	pursuing	pursue	VERB
hassl-842	31	12	sustainable	sustainable	ADJ
hassl-842	31	13	societies	society	NOUN
hassl-842	31	14	for	for	ADP
hassl-842	31	15	future	future	ADJ
hassl-842	31	16	generations	generation	NOUN
hassl-842	31	17	and	and	CCONJ
hassl-842	31	18	encourage	encourage	VERB
hassl-842	31	19	the	the	DET
hassl-842	31	20	stakeholders	stakeholder	NOUN
hassl-842	31	21	to	to	PART
hassl-842	31	22	participate	participate	VERB
hassl-842	31	23	in	in	ADP
hassl-842	31	24	un	un	PROPN
hassl-842	31	25	processes	process	NOUN
hassl-842	31	26	related	relate	VERB
hassl-842	31	27	to	to	ADP
hassl-842	31	28	sustainable	sustainable	ADJ
hassl-842	31	29	development	development	NOUN
hassl-842	31	30	(	(	PUNCT
hassl-842	31	31	sustainable	sustainable	ADJ
hassl-842	31	32	development	development	NOUN
hassl-842	31	33	goals	goal	NOUN
hassl-842	31	34	knowledge	knowledge	NOUN
hassl-842	31	35	platform	platform	NOUN
hassl-842	31	36	,	,	PUNCT
hassl-842	31	37	2019b	2019b	NUM
hassl-842	31	38	)	)	PUNCT
hassl-842	31	39	.	.	PUNCT
hassl-842	32	1	as	as	ADP
hassl-842	32	2	a	a	DET
hassl-842	32	3	result	result	NOUN
hassl-842	32	4	,	,	PUNCT
hassl-842	32	5	stakeholders	stakeholder	NOUN
hassl-842	32	6	now	now	ADV
hassl-842	32	7	demand	demand	VERB
hassl-842	32	8	better	well	ADJ
hassl-842	32	9	knowledge	knowledge	NOUN
hassl-842	32	10	of	of	ADP
hassl-842	32	11	how	how	SCONJ
hassl-842	32	12	environmental	environmental	ADJ
hassl-842	32	13	,	,	PUNCT
hassl-842	32	14	social	social	ADJ
hassl-842	32	15	and	and	CCONJ
hassl-842	32	16	economic	economic	ADJ
hassl-842	32	17	impacts	impact	NOUN
hassl-842	32	18	factor	factor	NOUN
hassl-842	32	19	into	into	ADP
hassl-842	32	20	business	business	NOUN
hassl-842	32	21	strategy	strategy	NOUN
hassl-842	32	22	.	.	PUNCT
hassl-842	33	1	besides	besides	SCONJ
hassl-842	33	2	,	,	PUNCT
hassl-842	33	3	policymakers	policymaker	NOUN
hassl-842	33	4	and	and	CCONJ
hassl-842	33	5	regulators	regulator	NOUN
hassl-842	33	6	from	from	ADP
hassl-842	33	7	various	various	ADJ
hassl-842	33	8	countries	country	NOUN
hassl-842	33	9	strengthen	strengthen	VERB
hassl-842	33	10	corporate	corporate	ADJ
hassl-842	33	11	sustainabilityrelated	sustainabilityrelate	VERB
hassl-842	33	12	disclosure	disclosure	NOUN
hassl-842	33	13	to	to	PART
hassl-842	33	14	support	support	VERB
hassl-842	33	15	the	the	DET
hassl-842	33	16	sustainable	sustainable	ADJ
hassl-842	33	17	development	development	NOUN
hassl-842	33	18	goals	goal	NOUN
hassl-842	33	19	(	(	PUNCT
hassl-842	33	20	sustainable	sustainable	ADJ
hassl-842	33	21	stock	stock	NOUN
hassl-842	33	22	exchanges	exchange	NOUN
hassl-842	33	23	initiative	initiative	NOUN
hassl-842	33	24	,	,	PUNCT
hassl-842	33	25	2018	2018	NUM
hassl-842	33	26	)	)	PUNCT
hassl-842	33	27	.	.	PUNCT
hassl-842	34	1	in	in	ADP
hassl-842	34	2	2015	2015	NUM
hassl-842	34	3	,	,	PUNCT
hassl-842	34	4	bursa	bursa	PROPN
hassl-842	34	5	malaysia	malaysia	PROPN
hassl-842	34	6	introduced	introduce	VERB
hassl-842	34	7	mandatory	mandatory	ADJ
hassl-842	34	8	requirements	requirement	NOUN
hassl-842	34	9	for	for	ADP
hassl-842	34	10	a	a	DET
hassl-842	34	11	publicly	publicly	ADV
hassl-842	34	12	listed	list	VERB
hassl-842	34	13	company	company	NOUN
hassl-842	34	14	to	to	PART
hassl-842	34	15	disclose	disclose	VERB
hassl-842	34	16	sustainability	sustainability	NOUN
hassl-842	34	17	statements	statement	NOUN
hassl-842	34	18	in	in	ADP
hassl-842	34	19	annual	annual	ADJ
hassl-842	34	20	reports	report	NOUN
hassl-842	34	21	from	from	ADP
hassl-842	34	22	31	31	NUM
hassl-842	34	23	december	december	PROPN
hassl-842	34	24	2016	2016	NUM
hassl-842	34	25	to	to	ADP
hassl-842	34	26	31	31	NUM
hassl-842	34	27	december	december	PROPN
hassl-842	34	28	2018	2018	NUM
hassl-842	34	29	(	(	PUNCT
hassl-842	34	30	bursa	bursa	PROPN
hassl-842	34	31	malaysia	malaysia	PROPN
hassl-842	34	32	securities	securities	PROPN
hassl-842	34	33	berhad	berhad	PROPN
hassl-842	34	34	,	,	PUNCT
hassl-842	34	35	2015	2015	NUM
hassl-842	34	36	)	)	PUNCT
hassl-842	34	37	.	.	PUNCT
hassl-842	35	1	it	it	PRON
hassl-842	35	2	is	be	AUX
hassl-842	35	3	challenging	challenge	VERB
hassl-842	35	4	to	to	PART
hassl-842	35	5	embark	embark	VERB
hassl-842	35	6	on	on	ADP
hassl-842	35	7	the	the	DET
hassl-842	35	8	journey	journey	NOUN
hassl-842	35	9	of	of	ADP
hassl-842	35	10	sustainability	sustainability	NOUN
hassl-842	35	11	reporting	reporting	NOUN
hassl-842	35	12	.	.	PUNCT
hassl-842	36	1	the	the	DET
hassl-842	36	2	biggest	big	ADJ
hassl-842	36	3	challenges	challenge	NOUN
hassl-842	36	4	faced	face	VERB
hassl-842	36	5	by	by	ADP
hassl-842	36	6	companies	company	NOUN
hassl-842	36	7	include	include	VERB
hassl-842	36	8	understanding	understand	VERB
hassl-842	36	9	what	what	PRON
hassl-842	36	10	sustainability	sustainability	NOUN
hassl-842	36	11	is	be	AUX
hassl-842	36	12	and	and	CCONJ
hassl-842	36	13	why	why	SCONJ
hassl-842	36	14	there	there	PRON
hassl-842	36	15	is	be	VERB
hassl-842	36	16	a	a	DET
hassl-842	36	17	need	need	NOUN
hassl-842	36	18	for	for	ADP
hassl-842	36	19	it	it	PRON
hassl-842	36	20	.	.	PUNCT
hassl-842	37	1	some	some	DET
hassl-842	37	2	companies	company	NOUN
hassl-842	37	3	viewed	view	VERB
hassl-842	37	4	sustainability	sustainability	NOUN
hassl-842	37	5	reporting	reporting	NOUN
hassl-842	37	6	as	as	ADP
hassl-842	37	7	a	a	DET
hassl-842	37	8	compliance	compliance	NOUN
hassl-842	37	9	exercise	exercise	NOUN
hassl-842	37	10	and	and	CCONJ
hassl-842	37	11	public	public	ADJ
hassl-842	37	12	relations	relation	NOUN
hassl-842	37	13	stunt	stunt	NOUN
hassl-842	37	14	(	(	PUNCT
hassl-842	37	15	growth	growth	NOUN
hassl-842	37	16	,	,	PUNCT
hassl-842	37	17	2017	2017	NUM
hassl-842	37	18	)	)	PUNCT
hassl-842	37	19	.	.	PUNCT
hassl-842	38	1	there	there	PRON
hassl-842	38	2	is	be	VERB
hassl-842	38	3	extensive	extensive	ADJ
hassl-842	38	4	literature	literature	NOUN
hassl-842	38	5	on	on	ADP
hassl-842	38	6	the	the	DET
hassl-842	38	7	impact	impact	NOUN
hassl-842	38	8	of	of	ADP
hassl-842	38	9	sustainability	sustainability	NOUN
hassl-842	38	10	reporting	report	VERB
hassl-842	38	11	on	on	ADP
hassl-842	38	12	corporate	corporate	ADJ
hassl-842	38	13	performance	performance	NOUN
hassl-842	38	14	(	(	PUNCT
hassl-842	38	15	burhan	burhan	PROPN
hassl-842	38	16	&	&	CCONJ
hassl-842	38	17	rahmanti	rahmanti	PROPN
hassl-842	38	18	,	,	PUNCT
hassl-842	38	19	2012	2012	NUM
hassl-842	38	20	;	;	PUNCT
hassl-842	38	21	laskar	laskar	PROPN
hassl-842	38	22	,	,	PUNCT
hassl-842	38	23	2018	2018	NUM
hassl-842	38	24	;	;	PUNCT
hassl-842	38	25	whetman	whetman	ADJ
hassl-842	38	26	,	,	PUNCT
hassl-842	38	27	2018	2018	NUM
hassl-842	38	28	)	)	PUNCT
hassl-842	38	29	and	and	CCONJ
hassl-842	38	30	literature	literature	NOUN
hassl-842	38	31	on	on	ADP
hassl-842	38	32	the	the	DET
hassl-842	38	33	impact	impact	NOUN
hassl-842	38	34	of	of	ADP
hassl-842	38	35	sustainability	sustainability	NOUN
hassl-842	38	36	practices	practice	NOUN
hassl-842	38	37	on	on	ADP
hassl-842	38	38	corporate	corporate	ADJ
hassl-842	38	39	performance	performance	NOUN
hassl-842	38	40	(	(	PUNCT
hassl-842	38	41	ameer	ameer	PROPN
hassl-842	38	42	&	&	CCONJ
hassl-842	38	43	othman	othman	PROPN
hassl-842	38	44	,	,	PUNCT
hassl-842	38	45	2012	2012	NUM
hassl-842	38	46	;	;	PUNCT
hassl-842	38	47	chen	chen	PROPN
hassl-842	38	48	,	,	PUNCT
hassl-842	38	49	2015	2015	NUM
hassl-842	38	50	;	;	PUNCT
hassl-842	38	51	golicic	golicic	PROPN
hassl-842	38	52	&	&	CCONJ
hassl-842	38	53	smith	smith	PROPN
hassl-842	38	54	,	,	PUNCT
hassl-842	38	55	2013	2013	NUM
hassl-842	38	56	;	;	PUNCT
hassl-842	38	57	goyal	goyal	PROPN
hassl-842	38	58	,	,	PUNCT
hassl-842	38	59	rahman	rahman	PROPN
hassl-842	38	60	,	,	PUNCT
hassl-842	38	61	&	&	CCONJ
hassl-842	38	62	kazmi	kazmi	PROPN
hassl-842	38	63	,	,	PUNCT
hassl-842	38	64	2013	2013	NUM
hassl-842	38	65	;	;	PUNCT
hassl-842	38	66	kusuma	kusuma	PROPN
hassl-842	38	67	&	&	CCONJ
hassl-842	38	68	koesrindartoto	koesrindartoto	PROPN
hassl-842	38	69	,	,	PUNCT
hassl-842	38	70	2014	2014	NUM
hassl-842	38	71	;	;	PUNCT
hassl-842	38	72	lun	lun	PROPN
hassl-842	38	73	,	,	PUNCT
hassl-842	38	74	2011	2011	NUM
hassl-842	38	75	)	)	PUNCT
hassl-842	38	76	.	.	PUNCT
hassl-842	39	1	extant	extant	ADJ
hassl-842	39	2	literature	literature	PROPN
hassl-842	39	3	proves	prove	VERB
hassl-842	39	4	that	that	SCONJ
hassl-842	39	5	sustainability	sustainability	NOUN
hassl-842	39	6	reporting	reporting	NOUN
hassl-842	39	7	improves	improve	VERB
hassl-842	39	8	long	long	ADJ
hassl-842	39	9	-	-	PUNCT
hassl-842	39	10	term	term	NOUN
hassl-842	39	11	profitability	profitability	NOUN
hassl-842	39	12	,	,	PUNCT
hassl-842	39	13	enhancing	enhance	VERB
hassl-842	39	14	customers	customer	NOUN
hassl-842	39	15	satisfaction	satisfaction	NOUN
hassl-842	39	16	and	and	CCONJ
hassl-842	39	17	create	create	VERB
hassl-842	39	18	value	value	NOUN
hassl-842	39	19	for	for	ADP
hassl-842	39	20	its	its	PRON
hassl-842	39	21	stakeholders	stakeholder	NOUN
hassl-842	39	22	.	.	PUNCT
hassl-842	40	1	however	however	ADV
hassl-842	40	2	,	,	PUNCT
hassl-842	40	3	prior	prior	ADJ
hassl-842	40	4	literature	literature	NOUN
hassl-842	40	5	on	on	ADP
hassl-842	40	6	the	the	DET
hassl-842	40	7	factors	factor	NOUN
hassl-842	40	8	to	to	PART
hassl-842	40	9	encourage	encourage	VERB
hassl-842	40	10	an	an	DET
hassl-842	40	11	entity	entity	NOUN
hassl-842	40	12	to	to	PART
hassl-842	40	13	embark	embark	VERB
hassl-842	40	14	on	on	ADP
hassl-842	40	15	or	or	CCONJ
hassl-842	40	16	invest	invest	VERB
hassl-842	40	17	in	in	ADP
hassl-842	40	18	sustainability	sustainability	NOUN
hassl-842	40	19	reporting	reporting	NOUN
hassl-842	40	20	effort	effort	NOUN
hassl-842	40	21	is	be	AUX
hassl-842	40	22	limited	limit	VERB
hassl-842	40	23	(	(	PUNCT
hassl-842	40	24	alcaraz	alcaraz	NOUN
hassl-842	40	25	-	-	PUNCT
hassl-842	40	26	quiles	quile	NOUN
hassl-842	40	27	,	,	PUNCT
hassl-842	40	28	navarro	navarro	PROPN
hassl-842	40	29	-	-	PUNCT
hassl-842	40	30	galera	galera	PROPN
hassl-842	40	31	,	,	PUNCT
hassl-842	40	32	&	&	CCONJ
hassl-842	40	33	ortizrodriguez	ortizrodriguez	NOUN
hassl-842	40	34	,	,	PUNCT
hassl-842	40	35	2015	2015	NUM
hassl-842	40	36	;	;	PUNCT
hassl-842	40	37	jill	jill	PROPN
hassl-842	40	38	,	,	PUNCT
hassl-842	40	39	2018	2018	NUM
hassl-842	40	40	)	)	PUNCT
hassl-842	40	41	.	.	PUNCT
hassl-842	41	1	our	our	PRON
hassl-842	41	2	study	study	NOUN
hassl-842	41	3	examined	examine	VERB
hassl-842	41	4	the	the	DET
hassl-842	41	5	relationship	relationship	NOUN
hassl-842	41	6	between	between	ADP
hassl-842	41	7	corporate	corporate	ADJ
hassl-842	41	8	characteristics	characteristic	NOUN
hassl-842	41	9	and	and	CCONJ
hassl-842	41	10	esg	esg	NOUN
hassl-842	41	11	disclosure	disclosure	NOUN
hassl-842	41	12	in	in	ADP
hassl-842	41	13	malaysian	malaysian	ADJ
hassl-842	41	14	public	public	ADJ
hassl-842	41	15	-	-	PUNCT
hassl-842	41	16	listed	list	VERB
hassl-842	41	17	companies	company	NOUN
hassl-842	41	18	over	over	ADP
hassl-842	41	19	the	the	DET
hassl-842	41	20	years	year	NOUN
hassl-842	41	21	2014	2014	NUM
hassl-842	41	22	to	to	ADP
hassl-842	41	23	2018	2018	NUM
hassl-842	41	24	.	.	PUNCT
hassl-842	42	1	this	this	DET
hassl-842	42	2	study	study	NOUN
hassl-842	42	3	is	be	AUX
hassl-842	42	4	motivated	motivate	VERB
hassl-842	42	5	by	by	ADP
hassl-842	42	6	the	the	DET
hassl-842	42	7	amendments	amendment	NOUN
hassl-842	42	8	to	to	ADP
hassl-842	42	9	bursa	bursa	PROPN
hassl-842	42	10	malaysia	malaysia	PROPN
hassl-842	42	11	securities	security	NOUN
hassl-842	42	12	berhad	berhad	VERB
hassl-842	42	13	main	main	ADJ
hassl-842	42	14	market	market	NOUN
hassl-842	42	15	listing	listing	NOUN
hassl-842	42	16	requirements	requirement	NOUN
hassl-842	42	17	relating	relate	VERB
hassl-842	42	18	to	to	ADP
hassl-842	42	19	sustainability	sustainability	NOUN
hassl-842	42	20	statements	statement	NOUN
hassl-842	42	21	in	in	ADP
hassl-842	42	22	annual	annual	ADJ
hassl-842	42	23	report	report	NOUN
hassl-842	42	24	on	on	ADP
hassl-842	42	25	8	8	NUM
hassl-842	42	26	october	october	NOUN
hassl-842	42	27	2015	2015	NUM
hassl-842	42	28	.	.	PUNCT
hassl-842	43	1	this	this	DET
hassl-842	43	2	amendment	amendment	NOUN
hassl-842	43	3	serves	serve	VERB
hassl-842	43	4	as	as	ADP
hassl-842	43	5	the	the	DET
hassl-842	43	6	motivating	motivating	NOUN
hassl-842	43	7	force	force	NOUN
hassl-842	43	8	for	for	ADP
hassl-842	43	9	a	a	DET
hassl-842	43	10	company	company	NOUN
hassl-842	43	11	to	to	PART
hassl-842	43	12	start	start	VERB
hassl-842	43	13	implementing	implement	VERB
hassl-842	43	14	sustainable	sustainable	ADJ
hassl-842	43	15	development	development	NOUN
hassl-842	43	16	goals	goal	NOUN
hassl-842	43	17	and	and	CCONJ
hassl-842	43	18	embark	embark	NOUN
hassl-842	43	19	on	on	ADP
hassl-842	43	20	a	a	DET
hassl-842	43	21	new	new	ADJ
hassl-842	43	22	or	or	CCONJ
hassl-842	43	23	refocused	refocus	VERB
hassl-842	43	24	reporting	report	VERB
hassl-842	43	25	journey	journey	NOUN
hassl-842	43	26	to	to	PART
hassl-842	43	27	report	report	VERB
hassl-842	43	28	their	their	PRON
hassl-842	43	29	sustainability	sustainability	NOUN
hassl-842	43	30	practices	practice	NOUN
hassl-842	43	31	.	.	PUNCT
hassl-842	44	1	we	we	PRON
hassl-842	44	2	used	use	VERB
hassl-842	44	3	earnings	earning	NOUN
hassl-842	44	4	per	per	ADP
hassl-842	44	5	shares	share	NOUN
hassl-842	44	6	(	(	PUNCT
hassl-842	44	7	eps	eps	PROPN
hassl-842	44	8	)	)	PUNCT
hassl-842	44	9	,	,	PUNCT
hassl-842	44	10	return	return	VERB
hassl-842	44	11	on	on	ADP
hassl-842	44	12	equity	equity	NOUN
hassl-842	44	13	(	(	PUNCT
hassl-842	44	14	roe	roe	PROPN
hassl-842	44	15	)	)	PUNCT
hassl-842	44	16	,	,	PUNCT
hassl-842	44	17	size	size	NOUN
hassl-842	44	18	of	of	ADP
hassl-842	44	19	the	the	DET
hassl-842	44	20	company	company	NOUN
hassl-842	44	21	(	(	PUNCT
hassl-842	44	22	lnta	lnta	PROPN
hassl-842	44	23	)	)	PUNCT
hassl-842	44	24	and	and	CCONJ
hassl-842	44	25	market	market	NOUN
hassl-842	44	26	capitalization	capitalization	NOUN
hassl-842	44	27	(	(	PUNCT
hassl-842	44	28	lnmkt_cap	lnmkt_cap	X
hassl-842	44	29	)	)	PUNCT
hassl-842	44	30	as	as	ADP
hassl-842	44	31	the	the	DET
hassl-842	44	32	proxies	proxy	NOUN
hassl-842	44	33	of	of	ADP
hassl-842	44	34	corporate	corporate	ADJ
hassl-842	44	35	characteristics	characteristic	NOUN
hassl-842	44	36	and	and	CCONJ
hassl-842	44	37	the	the	DET
hassl-842	44	38	esg	esg	NOUN
hassl-842	44	39	combined	combine	VERB
hassl-842	44	40	score	score	NOUN
hassl-842	44	41	(	(	PUNCT
hassl-842	44	42	esg_score	esg_score	NOUN
hassl-842	44	43	)	)	PUNCT
hassl-842	44	44	as	as	ADP
hassl-842	44	45	the	the	DET
hassl-842	44	46	proxy	proxy	NOUN
hassl-842	44	47	for	for	ADP
hassl-842	44	48	the	the	DET
hassl-842	44	49	level	level	NOUN
hassl-842	44	50	of	of	ADP
hassl-842	44	51	disclosure	disclosure	NOUN
hassl-842	44	52	of	of	ADP
hassl-842	44	53	sustainability	sustainability	NOUN
hassl-842	44	54	practices	practice	NOUN
hassl-842	44	55	.	.	PUNCT
hassl-842	45	1	we	we	PRON
hassl-842	45	2	also	also	ADV
hassl-842	45	3	used	use	VERB
hassl-842	45	4	the	the	DET
hassl-842	45	5	operating	operating	NOUN
hassl-842	45	6	expenses	expense	NOUN
hassl-842	45	7	to	to	ADP
hassl-842	45	8	sales	sale	NOUN
hassl-842	45	9	revenue	revenue	NOUN
hassl-842	45	10	(	(	PUNCT
hassl-842	45	11	%	%	INTJ
hassl-842	45	12	ope_exp	ope_exp	NOUN
hassl-842	45	13	)	)	PUNCT
hassl-842	45	14	as	as	ADP
hassl-842	45	15	the	the	DET
hassl-842	45	16	control	control	NOUN
hassl-842	45	17	variable	variable	NOUN
hassl-842	45	18	in	in	ADP
hassl-842	45	19	this	this	DET
hassl-842	45	20	study	study	NOUN
hassl-842	45	21	.	.	PUNCT
hassl-842	46	1	the	the	DET
hassl-842	46	2	sample	sample	NOUN
hassl-842	46	3	consisted	consist	VERB
hassl-842	46	4	of	of	ADP
hassl-842	46	5	57	57	NUM
hassl-842	46	6	malaysian	malaysian	ADJ
hassl-842	46	7	public	public	ADJ
hassl-842	46	8	-	-	PUNCT
hassl-842	46	9	listed	list	VERB
hassl-842	46	10	companies	company	NOUN
hassl-842	46	11	with	with	ADP
hassl-842	46	12	the	the	DET
hassl-842	46	13	esg	esg	NOUN
hassl-842	46	14	combined	combine	VERB
hassl-842	46	15	score	score	NOUN
hassl-842	46	16	available	available	ADJ
hassl-842	46	17	via	via	ADP
hassl-842	46	18	the	the	DET
hassl-842	46	19	datastream	datastream	NOUN
hassl-842	46	20	.	.	PUNCT
hassl-842	47	1	our	our	PRON
hassl-842	47	2	study	study	NOUN
hassl-842	47	3	showed	show	VERB
hassl-842	47	4	that	that	SCONJ
hassl-842	47	5	roe	roe	NOUN
hassl-842	47	6	and	and	CCONJ
hassl-842	47	7	lnmkt_cap	lnmkt_cap	NUM
hassl-842	47	8	have	have	VERB
hassl-842	47	9	a	a	DET
hassl-842	47	10	significant	significant	ADJ
hassl-842	47	11	influence	influence	NOUN
hassl-842	47	12	on	on	ADP
hassl-842	47	13	the	the	DET
hassl-842	47	14	esg_score	esg_score	NOUN
hassl-842	47	15	.	.	PUNCT
hassl-842	48	1	the	the	DET
hassl-842	48	2	results	result	NOUN
hassl-842	48	3	suggest	suggest	VERB
hassl-842	48	4	that	that	SCONJ
hassl-842	48	5	well	well	ADV
hassl-842	48	6	-	-	PUNCT
hassl-842	48	7	performing	perform	VERB
hassl-842	48	8	companies	company	NOUN
hassl-842	48	9	and	and	CCONJ
hassl-842	48	10	companies	company	NOUN
hassl-842	48	11	with	with	ADP
hassl-842	48	12	large	large	ADJ
hassl-842	48	13	market	market	NOUN
hassl-842	48	14	capitalisation	capitalisation	NOUN
hassl-842	48	15	are	be	AUX
hassl-842	48	16	willing	willing	ADJ
hassl-842	48	17	to	to	PART
hassl-842	48	18	invest	invest	VERB
hassl-842	48	19	in	in	ADP
hassl-842	48	20	sustainability	sustainability	NOUN
hassl-842	48	21	practices	practice	NOUN
hassl-842	48	22	and	and	CCONJ
hassl-842	48	23	embark	embark	NOUN
hassl-842	48	24	on	on	ADP
hassl-842	48	25	sustainability	sustainability	NOUN
hassl-842	48	26	reporting	report	VERB
hassl-842	48	27	journey	journey	NOUN
hassl-842	48	28	.	.	PUNCT
hassl-842	49	1	this	this	DET
hassl-842	49	2	study	study	NOUN
hassl-842	49	3	contributes	contribute	VERB
hassl-842	49	4	to	to	ADP
hassl-842	49	5	the	the	DET
hassl-842	49	6	literature	literature	NOUN
hassl-842	49	7	in	in	ADP
hassl-842	49	8	two	two	NUM
hassl-842	49	9	ways	way	NOUN
hassl-842	49	10	.	.	PUNCT
hassl-842	50	1	firstly	firstly	ADV
hassl-842	50	2	,	,	PUNCT
hassl-842	50	3	our	our	PRON
hassl-842	50	4	esg_score	esg_score	NOUN
hassl-842	50	5	was	be	AUX
hassl-842	50	6	measured	measure	VERB
hassl-842	50	7	based	base	VERB
hassl-842	50	8	on	on	ADP
hassl-842	50	9	entities	entity	NOUN
hassl-842	50	10	’	'	PUNCT
hassl-842	50	11	esg	esg	NOUN
hassl-842	50	12	performance	performance	NOUN
hassl-842	50	13	,	,	PUNCT
hassl-842	50	14	commitment	commitment	NOUN
hassl-842	50	15	and	and	CCONJ
hassl-842	50	16	effectiveness	effectiveness	NOUN
hassl-842	50	17	on	on	ADP
hassl-842	50	18	environment	environment	NOUN
hassl-842	50	19	,	,	PUNCT
hassl-842	50	20	social	social	ADJ
hassl-842	50	21	and	and	CCONJ
hassl-842	50	22	governance	governance	NOUN
hassl-842	50	23	before	before	ADV
hassl-842	50	24	and	and	CCONJ
hassl-842	50	25	after	after	ADP
hassl-842	50	26	the	the	DET
hassl-842	50	27	introduction	introduction	NOUN
hassl-842	50	28	of	of	ADP
hassl-842	50	29	the	the	DET
hassl-842	50	30	sustainability	sustainability	NOUN
hassl-842	50	31	framework	framework	NOUN
hassl-842	50	32	.	.	PUNCT
hassl-842	51	1	this	this	PRON
hassl-842	51	2	provides	provide	VERB
hassl-842	51	3	evidence	evidence	NOUN
hassl-842	51	4	that	that	SCONJ
hassl-842	51	5	the	the	DET
hassl-842	51	6	regulators	regulator	NOUN
hassl-842	51	7	and	and	CCONJ
hassl-842	51	8	policy	policy	NOUN
hassl-842	51	9	-	-	PUNCT
hassl-842	51	10	makers	maker	NOUN
hassl-842	51	11	play	play	VERB
hassl-842	51	12	an	an	DET
hassl-842	51	13	humanities	humanity	NOUN
hassl-842	51	14	and	and	CCONJ
hassl-842	51	15	social	social	ADJ
hassl-842	51	16	sciences	science	NOUN
hassl-842	51	17	letters	letter	NOUN
hassl-842	51	18	,	,	PUNCT
hassl-842	51	19	2020	2020	NUM
hassl-842	51	20	,	,	PUNCT
hassl-842	51	21	8(1	8(1	NOUN
hassl-842	51	22	):	):	PUNCT
hassl-842	51	23	91	91	NUM
hassl-842	51	24	-	-	SYM
hassl-842	51	25	109	109	NUM
hassl-842	51	26	93	93	NUM
hassl-842	51	27	©	©	PROPN
hassl-842	51	28	2020	2020	NUM
hassl-842	51	29	conscientia	conscientia	PROPN
hassl-842	51	30	beam	beam	PROPN
hassl-842	51	31	.	.	PUNCT
hassl-842	52	1	all	all	DET
hassl-842	52	2	rights	right	NOUN
hassl-842	52	3	reserved	reserve	VERB
hassl-842	52	4	.	.	PUNCT
hassl-842	53	1	essential	essential	ADJ
hassl-842	53	2	role	role	NOUN
hassl-842	53	3	in	in	ADP
hassl-842	53	4	promoting	promote	VERB
hassl-842	53	5	sustainable	sustainable	ADJ
hassl-842	53	6	development	development	NOUN
hassl-842	53	7	goals	goal	NOUN
hassl-842	53	8	in	in	ADP
hassl-842	53	9	malaysia	malaysia	PROPN
hassl-842	53	10	.	.	PUNCT
hassl-842	54	1	secondly	secondly	ADV
hassl-842	54	2	,	,	PUNCT
hassl-842	54	3	our	our	PRON
hassl-842	54	4	findings	finding	NOUN
hassl-842	54	5	provide	provide	VERB
hassl-842	54	6	insight	insight	NOUN
hassl-842	54	7	and	and	CCONJ
hassl-842	54	8	evidence	evidence	NOUN
hassl-842	54	9	to	to	ADP
hassl-842	54	10	the	the	DET
hassl-842	54	11	regulators	regulator	NOUN
hassl-842	54	12	and	and	CCONJ
hassl-842	54	13	policy	policy	NOUN
hassl-842	54	14	-	-	PUNCT
hassl-842	54	15	makers	maker	NOUN
hassl-842	54	16	that	that	PRON
hassl-842	54	17	corporate	corporate	ADJ
hassl-842	54	18	characteristics	characteristic	NOUN
hassl-842	54	19	are	be	AUX
hassl-842	54	20	the	the	DET
hassl-842	54	21	determinant	determinant	ADJ
hassl-842	54	22	of	of	ADP
hassl-842	54	23	the	the	DET
hassl-842	54	24	degree	degree	NOUN
hassl-842	54	25	of	of	ADP
hassl-842	54	26	sustainability	sustainability	NOUN
hassl-842	54	27	disclosure	disclosure	NOUN
hassl-842	54	28	in	in	ADP
hassl-842	54	29	an	an	DET
hassl-842	54	30	entity	entity	NOUN
hassl-842	54	31	.	.	PUNCT
hassl-842	55	1	it	it	PRON
hassl-842	55	2	is	be	AUX
hassl-842	55	3	essential	essential	ADJ
hassl-842	55	4	to	to	PART
hassl-842	55	5	include	include	VERB
hassl-842	55	6	this	this	DET
hassl-842	55	7	factor	factor	NOUN
hassl-842	55	8	in	in	ADP
hassl-842	55	9	enhancing	enhance	VERB
hassl-842	55	10	the	the	DET
hassl-842	55	11	sustainability	sustainability	NOUN
hassl-842	55	12	framework	framework	NOUN
hassl-842	55	13	in	in	ADP
hassl-842	55	14	the	the	DET
hassl-842	55	15	future	future	NOUN
hassl-842	55	16	.	.	PUNCT
hassl-842	56	1	2	2	X
hassl-842	56	2	.	.	X
hassl-842	56	3	background	background	NOUN
hassl-842	56	4	and	and	CCONJ
hassl-842	56	5	hypotheses	hypothese	VERB
hassl-842	56	6	development	development	NOUN
hassl-842	56	7	2.1	2.1	NUM
hassl-842	56	8	.	.	PUNCT
hassl-842	57	1	sustainability	sustainability	NOUN
hassl-842	57	2	reporting	report	VERB
hassl-842	57	3	sustainability	sustainability	NOUN
hassl-842	57	4	reporting	reporting	NOUN
hassl-842	57	5	is	be	AUX
hassl-842	57	6	defined	define	VERB
hassl-842	57	7	as	as	ADP
hassl-842	57	8	a	a	DET
hassl-842	57	9	report	report	NOUN
hassl-842	57	10	that	that	SCONJ
hassl-842	57	11	not	not	PART
hassl-842	57	12	only	only	ADV
hassl-842	57	13	presents	present	VERB
hassl-842	57	14	information	information	NOUN
hassl-842	57	15	about	about	ADP
hassl-842	57	16	the	the	DET
hassl-842	57	17	economic	economic	ADJ
hassl-842	57	18	value	value	NOUN
hassl-842	57	19	of	of	ADP
hassl-842	57	20	an	an	DET
hassl-842	57	21	entity	entity	NOUN
hassl-842	57	22	but	but	CCONJ
hassl-842	57	23	provides	provide	VERB
hassl-842	57	24	information	information	NOUN
hassl-842	57	25	upon	upon	SCONJ
hassl-842	57	26	which	which	PRON
hassl-842	57	27	stakeholders	stakeholder	NOUN
hassl-842	57	28	can	can	AUX
hassl-842	57	29	also	also	ADV
hassl-842	57	30	judge	judge	VERB
hassl-842	57	31	the	the	DET
hassl-842	57	32	environmental	environmental	ADJ
hassl-842	57	33	and	and	CCONJ
hassl-842	57	34	social	social	ADJ
hassl-842	57	35	value	value	NOUN
hassl-842	57	36	of	of	ADP
hassl-842	57	37	an	an	DET
hassl-842	57	38	organization	organization	NOUN
hassl-842	57	39	.	.	PUNCT
hassl-842	58	1	sustainability	sustainability	NOUN
hassl-842	58	2	reporting	reporting	NOUN
hassl-842	58	3	is	be	AUX
hassl-842	58	4	published	publish	VERB
hassl-842	58	5	to	to	PART
hassl-842	58	6	fulfil	fulfil	VERB
hassl-842	58	7	the	the	DET
hassl-842	58	8	needs	need	NOUN
hassl-842	58	9	of	of	ADP
hassl-842	58	10	a	a	DET
hassl-842	58	11	wider	wide	ADJ
hassl-842	58	12	range	range	NOUN
hassl-842	58	13	of	of	ADP
hassl-842	58	14	stakeholders	stakeholder	NOUN
hassl-842	58	15	which	which	PRON
hassl-842	58	16	is	be	AUX
hassl-842	58	17	not	not	PART
hassl-842	58	18	only	only	ADV
hassl-842	58	19	limited	limit	VERB
hassl-842	58	20	to	to	ADP
hassl-842	58	21	shareholders	shareholder	NOUN
hassl-842	58	22	and	and	CCONJ
hassl-842	58	23	investors	investor	NOUN
hassl-842	58	24	but	but	CCONJ
hassl-842	58	25	also	also	ADV
hassl-842	58	26	includes	include	VERB
hassl-842	58	27	creditors	creditor	NOUN
hassl-842	58	28	,	,	PUNCT
hassl-842	58	29	employees	employee	NOUN
hassl-842	58	30	,	,	PUNCT
hassl-842	58	31	customers	customer	NOUN
hassl-842	58	32	,	,	PUNCT
hassl-842	58	33	suppliers	supplier	NOUN
hassl-842	58	34	,	,	PUNCT
hassl-842	58	35	governments	government	NOUN
hassl-842	58	36	,	,	PUNCT
hassl-842	58	37	media	medium	NOUN
hassl-842	58	38	and	and	CCONJ
hassl-842	58	39	the	the	DET
hassl-842	58	40	general	general	ADJ
hassl-842	58	41	public	public	NOUN
hassl-842	58	42	.	.	PUNCT
hassl-842	59	1	there	there	PRON
hassl-842	59	2	are	be	VERB
hassl-842	59	3	so	so	ADV
hassl-842	59	4	many	many	ADJ
hassl-842	59	5	reasons	reason	NOUN
hassl-842	59	6	for	for	SCONJ
hassl-842	59	7	organizations	organization	NOUN
hassl-842	59	8	to	to	PART
hassl-842	59	9	prepare	prepare	VERB
hassl-842	59	10	and	and	CCONJ
hassl-842	59	11	present	present	VERB
hassl-842	59	12	sustainability	sustainability	NOUN
hassl-842	59	13	reporting	reporting	NOUN
hassl-842	59	14	.	.	PUNCT
hassl-842	60	1	sustainability	sustainability	NOUN
hassl-842	60	2	reporting	reporting	NOUN
hassl-842	60	3	helps	help	VERB
hassl-842	60	4	organizations	organization	NOUN
hassl-842	60	5	to	to	PART
hassl-842	60	6	set	set	VERB
hassl-842	60	7	goals	goal	NOUN
hassl-842	60	8	,	,	PUNCT
hassl-842	60	9	measure	measure	NOUN
hassl-842	60	10	performances	performance	NOUN
hassl-842	60	11	and	and	CCONJ
hassl-842	60	12	manage	manage	VERB
hassl-842	60	13	changes	change	NOUN
hassl-842	60	14	towards	towards	ADP
hassl-842	60	15	a	a	DET
hassl-842	60	16	more	more	ADV
hassl-842	60	17	sustainable	sustainable	ADJ
hassl-842	60	18	business	business	NOUN
hassl-842	60	19	operation	operation	NOUN
hassl-842	60	20	(	(	PUNCT
hassl-842	60	21	caesaria	caesaria	PROPN
hassl-842	60	22	&	&	CCONJ
hassl-842	60	23	basuki	basuki	PROPN
hassl-842	60	24	,	,	PUNCT
hassl-842	60	25	2017	2017	NUM
hassl-842	60	26	)	)	PUNCT
hassl-842	60	27	.	.	PUNCT
hassl-842	61	1	sustainability	sustainability	NOUN
hassl-842	61	2	reporting	reporting	NOUN
hassl-842	61	3	has	have	AUX
hassl-842	61	4	become	become	VERB
hassl-842	61	5	a	a	DET
hassl-842	61	6	systematic	systematic	ADJ
hassl-842	61	7	means	mean	NOUN
hassl-842	61	8	of	of	ADP
hassl-842	61	9	embedding	embed	VERB
hassl-842	61	10	sound	sound	ADJ
hassl-842	61	11	corporate	corporate	ADJ
hassl-842	61	12	governance	governance	NOUN
hassl-842	61	13	and	and	CCONJ
hassl-842	61	14	ethics	ethic	NOUN
hassl-842	61	15	systems	system	NOUN
hassl-842	61	16	throughout	throughout	ADP
hassl-842	61	17	all	all	DET
hassl-842	61	18	levels	level	NOUN
hassl-842	61	19	of	of	ADP
hassl-842	61	20	an	an	DET
hassl-842	61	21	organization	organization	NOUN
hassl-842	61	22	,	,	PUNCT
hassl-842	61	23	thus	thus	ADV
hassl-842	61	24	improving	improve	VERB
hassl-842	61	25	the	the	DET
hassl-842	61	26	management	management	NOUN
hassl-842	61	27	of	of	ADP
hassl-842	61	28	risk	risk	NOUN
hassl-842	61	29	.	.	PUNCT
hassl-842	62	1	sustainability	sustainability	NOUN
hassl-842	62	2	reporting	reporting	NOUN
hassl-842	62	3	has	have	AUX
hassl-842	62	4	increased	increase	VERB
hassl-842	62	5	significantly	significantly	ADV
hassl-842	62	6	in	in	ADP
hassl-842	62	7	recent	recent	ADJ
hassl-842	62	8	years	year	NOUN
hassl-842	62	9	and	and	CCONJ
hassl-842	62	10	is	be	AUX
hassl-842	62	11	now	now	ADV
hassl-842	62	12	widely	widely	ADV
hassl-842	62	13	used	use	VERB
hassl-842	62	14	by	by	ADP
hassl-842	62	15	organizations	organization	NOUN
hassl-842	62	16	to	to	PART
hassl-842	62	17	formalise	formalise	VERB
hassl-842	62	18	and	and	CCONJ
hassl-842	62	19	enhance	enhance	VERB
hassl-842	62	20	communication	communication	NOUN
hassl-842	62	21	with	with	ADP
hassl-842	62	22	their	their	PRON
hassl-842	62	23	key	key	ADJ
hassl-842	62	24	stakeholders	stakeholder	NOUN
hassl-842	62	25	.	.	PUNCT
hassl-842	63	1	organizations	organization	NOUN
hassl-842	63	2	are	be	AUX
hassl-842	63	3	voluntarily	voluntarily	ADV
hassl-842	63	4	reporting	report	VERB
hassl-842	63	5	aspects	aspect	NOUN
hassl-842	63	6	of	of	ADP
hassl-842	63	7	their	their	PRON
hassl-842	63	8	economic	economic	ADJ
hassl-842	63	9	,	,	PUNCT
hassl-842	63	10	environmental	environmental	ADJ
hassl-842	63	11	and	and	CCONJ
hassl-842	63	12	social	social	ADJ
hassl-842	63	13	performance	performance	NOUN
hassl-842	63	14	in	in	ADP
hassl-842	63	15	the	the	DET
hassl-842	63	16	sustainability	sustainability	NOUN
hassl-842	63	17	report	report	NOUN
hassl-842	63	18	in	in	ADP
hassl-842	63	19	order	order	NOUN
hassl-842	63	20	to	to	PART
hassl-842	63	21	gain	gain	VERB
hassl-842	63	22	competitive	competitive	ADJ
hassl-842	63	23	advantages	advantage	NOUN
hassl-842	63	24	and	and	CCONJ
hassl-842	63	25	to	to	PART
hassl-842	63	26	be	be	AUX
hassl-842	63	27	able	able	ADJ
hassl-842	63	28	to	to	PART
hassl-842	63	29	benchmark	benchmark	VERB
hassl-842	63	30	their	their	PRON
hassl-842	63	31	performance	performance	NOUN
hassl-842	63	32	against	against	ADP
hassl-842	63	33	other	other	ADJ
hassl-842	63	34	organizations	organization	NOUN
hassl-842	63	35	within	within	ADP
hassl-842	63	36	industries	industry	NOUN
hassl-842	63	37	and	and	CCONJ
hassl-842	63	38	also	also	ADV
hassl-842	63	39	across	across	ADP
hassl-842	63	40	the	the	DET
hassl-842	63	41	industries	industry	NOUN
hassl-842	63	42	(	(	PUNCT
hassl-842	63	43	ogundare	ogundare	NOUN
hassl-842	63	44	,	,	PUNCT
hassl-842	63	45	2013	2013	NUM
hassl-842	63	46	)	)	PUNCT
hassl-842	63	47	.	.	PUNCT
hassl-842	64	1	abdul	abdul	PROPN
hassl-842	64	2	aziz	aziz	PROPN
hassl-842	64	3	and	and	CCONJ
hassl-842	64	4	hj	hj	X
hassl-842	64	5	bidin	bidin	VERB
hassl-842	64	6	(	(	PUNCT
hassl-842	64	7	2017	2017	NUM
hassl-842	64	8	)	)	PUNCT
hassl-842	64	9	argued	argue	VERB
hassl-842	64	10	that	that	SCONJ
hassl-842	64	11	indicators	indicator	NOUN
hassl-842	64	12	(	(	PUNCT
hassl-842	64	13	economic	economic	ADJ
hassl-842	64	14	,	,	PUNCT
hassl-842	64	15	social	social	ADJ
hassl-842	64	16	and	and	CCONJ
hassl-842	64	17	environmental	environmental	ADJ
hassl-842	64	18	)	)	PUNCT
hassl-842	64	19	disclosed	disclose	VERB
hassl-842	64	20	in	in	ADP
hassl-842	64	21	the	the	DET
hassl-842	64	22	sustainability	sustainability	NOUN
hassl-842	64	23	reports	report	NOUN
hassl-842	64	24	reflect	reflect	VERB
hassl-842	64	25	the	the	DET
hassl-842	64	26	quality	quality	NOUN
hassl-842	64	27	of	of	ADP
hassl-842	64	28	the	the	DET
hassl-842	64	29	sustainability	sustainability	NOUN
hassl-842	64	30	reporting	reporting	NOUN
hassl-842	64	31	and	and	CCONJ
hassl-842	64	32	organizations	organization	NOUN
hassl-842	64	33	that	that	PRON
hassl-842	64	34	actively	actively	ADV
hassl-842	64	35	report	report	VERB
hassl-842	64	36	their	their	PRON
hassl-842	64	37	sustainability	sustainability	NOUN
hassl-842	64	38	practices	practice	NOUN
hassl-842	64	39	to	to	PART
hassl-842	64	40	promote	promote	VERB
hassl-842	64	41	transparency	transparency	NOUN
hassl-842	64	42	and	and	CCONJ
hassl-842	64	43	receive	receive	VERB
hassl-842	64	44	positive	positive	ADJ
hassl-842	64	45	reputation	reputation	NOUN
hassl-842	64	46	from	from	ADP
hassl-842	64	47	their	their	PRON
hassl-842	64	48	stakeholders	stakeholder	NOUN
hassl-842	64	49	.	.	PUNCT
hassl-842	65	1	the	the	DET
hassl-842	65	2	increasing	increase	VERB
hassl-842	65	3	trend	trend	NOUN
hassl-842	65	4	of	of	ADP
hassl-842	65	5	sustainability	sustainability	NOUN
hassl-842	65	6	reporting	reporting	NOUN
hassl-842	65	7	globally	globally	ADV
hassl-842	65	8	has	have	AUX
hassl-842	65	9	been	be	AUX
hassl-842	65	10	supported	support	VERB
hassl-842	65	11	in	in	ADP
hassl-842	65	12	a	a	DET
hassl-842	65	13	recent	recent	ADJ
hassl-842	65	14	report	report	NOUN
hassl-842	65	15	published	publish	VERB
hassl-842	65	16	by	by	ADP
hassl-842	65	17	kpmg	kpmg	PROPN
hassl-842	65	18	.	.	PUNCT
hassl-842	66	1	according	accord	VERB
hassl-842	66	2	to	to	ADP
hassl-842	66	3	the	the	DET
hassl-842	66	4	kpmg	kpmg	PROPN
hassl-842	66	5	survey	survey	NOUN
hassl-842	66	6	of	of	ADP
hassl-842	66	7	corporate	corporate	ADJ
hassl-842	66	8	responsibility	responsibility	NOUN
hassl-842	66	9	reporting	report	VERB
hassl-842	66	10	2017	2017	NUM
hassl-842	66	11	,	,	PUNCT
hassl-842	66	12	more	more	ADJ
hassl-842	66	13	than	than	ADP
hassl-842	66	14	60	60	NUM
hassl-842	66	15	per	per	ADP
hassl-842	66	16	cent	cent	NOUN
hassl-842	66	17	of	of	ADP
hassl-842	66	18	companies	company	NOUN
hassl-842	66	19	across	across	ADP
hassl-842	66	20	all	all	DET
hassl-842	66	21	industry	industry	NOUN
hassl-842	66	22	sectors	sector	NOUN
hassl-842	66	23	are	be	AUX
hassl-842	66	24	reporting	report	VERB
hassl-842	66	25	on	on	ADP
hassl-842	66	26	sustainability	sustainability	NOUN
hassl-842	66	27	with	with	ADP
hassl-842	66	28	healthcare	healthcare	NOUN
hassl-842	66	29	,	,	PUNCT
hassl-842	66	30	transport	transport	NOUN
hassl-842	66	31	and	and	CCONJ
hassl-842	66	32	leisure	leisure	NOUN
hassl-842	66	33	,	,	PUNCT
hassl-842	66	34	industrials	industrial	NOUN
hassl-842	66	35	,	,	PUNCT
hassl-842	66	36	manufacturing	manufacturing	NOUN
hassl-842	66	37	and	and	CCONJ
hassl-842	66	38	metals	metal	NOUN
hassl-842	66	39	and	and	CCONJ
hassl-842	66	40	retail	retail	NOUN
hassl-842	66	41	all	all	PRON
hassl-842	66	42	showing	show	VERB
hassl-842	66	43	increases	increase	NOUN
hassl-842	66	44	in	in	ADP
hassl-842	66	45	sustainability	sustainability	NOUN
hassl-842	66	46	reporting	reporting	NOUN
hassl-842	66	47	in	in	ADP
hassl-842	66	48	2017	2017	NUM
hassl-842	66	49	(	(	PUNCT
hassl-842	66	50	kpmg	kpmg	PROPN
hassl-842	66	51	,	,	PUNCT
hassl-842	66	52	2017	2017	NUM
hassl-842	66	53	)	)	PUNCT
hassl-842	66	54	.	.	PUNCT
hassl-842	67	1	2.2	2.2	NUM
hassl-842	67	2	.	.	PUNCT
hassl-842	68	1	sustainability	sustainability	NOUN
hassl-842	68	2	reporting	reporting	NOUN
hassl-842	68	3	framework	framework	NOUN
hassl-842	68	4	in	in	ADP
hassl-842	68	5	malaysia	malaysia	PROPN
hassl-842	68	6	in	in	ADP
hassl-842	68	7	a	a	DET
hassl-842	68	8	developing	develop	VERB
hassl-842	68	9	country	country	NOUN
hassl-842	68	10	,	,	PUNCT
hassl-842	68	11	such	such	ADJ
hassl-842	68	12	as	as	ADP
hassl-842	68	13	malaysia	malaysia	PROPN
hassl-842	68	14	,	,	PUNCT
hassl-842	68	15	materiality	materiality	NOUN
hassl-842	68	16	disclosure	disclosure	NOUN
hassl-842	68	17	in	in	ADP
hassl-842	68	18	sustainability	sustainability	NOUN
hassl-842	68	19	reporting	reporting	NOUN
hassl-842	68	20	is	be	AUX
hassl-842	68	21	an	an	DET
hassl-842	68	22	emerging	emerge	VERB
hassl-842	68	23	trend	trend	NOUN
hassl-842	68	24	.	.	PUNCT
hassl-842	69	1	an	an	DET
hassl-842	69	2	increasing	increase	VERB
hassl-842	69	3	number	number	NOUN
hassl-842	69	4	of	of	ADP
hassl-842	69	5	malaysian	malaysian	ADJ
hassl-842	69	6	companies	company	NOUN
hassl-842	69	7	are	be	AUX
hassl-842	69	8	actively	actively	ADV
hassl-842	69	9	practising	practise	VERB
hassl-842	69	10	sustainability	sustainability	NOUN
hassl-842	69	11	reporting	reporting	NOUN
hassl-842	69	12	.	.	PUNCT
hassl-842	70	1	ramasamy	ramasamy	NOUN
hassl-842	70	2	and	and	CCONJ
hassl-842	70	3	ting	ting	PROPN
hassl-842	70	4	(	(	PUNCT
hassl-842	70	5	2004	2004	NUM
hassl-842	70	6	)	)	PUNCT
hassl-842	70	7	have	have	AUX
hassl-842	70	8	conducted	conduct	VERB
hassl-842	70	9	a	a	DET
hassl-842	70	10	comparative	comparative	ADJ
hassl-842	70	11	analysis	analysis	NOUN
hassl-842	70	12	of	of	ADP
hassl-842	70	13	the	the	DET
hassl-842	70	14	social	social	ADJ
hassl-842	70	15	responsibility	responsibility	NOUN
hassl-842	70	16	awareness	awareness	NOUN
hassl-842	70	17	between	between	ADP
hassl-842	70	18	malaysian	malaysian	ADJ
hassl-842	70	19	and	and	CCONJ
hassl-842	70	20	singaporean	singaporean	ADJ
hassl-842	70	21	firms	firm	NOUN
hassl-842	70	22	.	.	PUNCT
hassl-842	71	1	the	the	DET
hassl-842	71	2	authors	author	NOUN
hassl-842	71	3	found	find	VERB
hassl-842	71	4	that	that	SCONJ
hassl-842	71	5	the	the	DET
hassl-842	71	6	awareness	awareness	NOUN
hassl-842	71	7	of	of	ADP
hassl-842	71	8	corporate	corporate	ADJ
hassl-842	71	9	social	social	ADJ
hassl-842	71	10	responsibility	responsibility	NOUN
hassl-842	71	11	(	(	PUNCT
hassl-842	71	12	csr	csr	NOUN
hassl-842	71	13	)	)	PUNCT
hassl-842	71	14	among	among	ADP
hassl-842	71	15	malaysians	malaysians	PROPN
hassl-842	71	16	is	be	AUX
hassl-842	71	17	on	on	ADP
hassl-842	71	18	the	the	DET
hassl-842	71	19	rise	rise	NOUN
hassl-842	71	20	,	,	PUNCT
hassl-842	71	21	but	but	CCONJ
hassl-842	71	22	that	that	SCONJ
hassl-842	71	23	there	there	PRON
hassl-842	71	24	is	be	VERB
hassl-842	71	25	a	a	DET
hassl-842	71	26	lack	lack	NOUN
hassl-842	71	27	of	of	ADP
hassl-842	71	28	statutory	statutory	ADJ
hassl-842	71	29	regulation	regulation	NOUN
hassl-842	71	30	to	to	PART
hassl-842	71	31	report	report	VERB
hassl-842	71	32	on	on	ADP
hassl-842	71	33	sustainability	sustainability	NOUN
hassl-842	71	34	activities	activity	NOUN
hassl-842	71	35	.	.	PUNCT
hassl-842	72	1	although	although	SCONJ
hassl-842	72	2	there	there	PRON
hassl-842	72	3	are	be	VERB
hassl-842	72	4	various	various	ADJ
hassl-842	72	5	initiatives	initiative	NOUN
hassl-842	72	6	from	from	ADP
hassl-842	72	7	the	the	DET
hassl-842	72	8	government	government	NOUN
hassl-842	72	9	and	and	CCONJ
hassl-842	72	10	non	non	ADJ
hassl-842	72	11	-	-	ADJ
hassl-842	72	12	government	government	ADJ
hassl-842	72	13	organizations	organization	NOUN
hassl-842	72	14	(	(	PUNCT
hassl-842	72	15	ngos	ngo	NOUN
hassl-842	72	16	)	)	PUNCT
hassl-842	72	17	,	,	PUNCT
hassl-842	72	18	the	the	DET
hassl-842	72	19	adoption	adoption	NOUN
hassl-842	72	20	of	of	ADP
hassl-842	72	21	sustainability	sustainability	NOUN
hassl-842	72	22	reporting	reporting	NOUN
hassl-842	72	23	is	be	AUX
hassl-842	72	24	reasonably	reasonably	ADV
hassl-842	72	25	new	new	ADJ
hassl-842	72	26	for	for	ADP
hassl-842	72	27	the	the	DET
hassl-842	72	28	local	local	ADJ
hassl-842	72	29	communities	community	NOUN
hassl-842	72	30	and	and	CCONJ
hassl-842	72	31	malaysian	malaysian	ADJ
hassl-842	72	32	companies	company	NOUN
hassl-842	72	33	(	(	PUNCT
hassl-842	72	34	abdul	abdul	PROPN
hassl-842	72	35	aziz	aziz	PROPN
hassl-842	72	36	&	&	CCONJ
hassl-842	72	37	hj	hj	PROPN
hassl-842	72	38	bidin	bidin	PROPN
hassl-842	72	39	,	,	PUNCT
hassl-842	72	40	2017	2017	NUM
hassl-842	72	41	)	)	PUNCT
hassl-842	72	42	.	.	PUNCT
hassl-842	73	1	in	in	ADP
hassl-842	73	2	2006	2006	NUM
hassl-842	73	3	,	,	PUNCT
hassl-842	73	4	bursa	bursa	PROPN
hassl-842	73	5	malaysia	malaysia	PROPN
hassl-842	73	6	introduced	introduce	VERB
hassl-842	73	7	a	a	DET
hassl-842	73	8	listing	listing	NOUN
hassl-842	73	9	requirement	requirement	NOUN
hassl-842	73	10	for	for	ADP
hassl-842	73	11	malaysian	malaysian	ADJ
hassl-842	73	12	the	the	DET
hassl-842	73	13	main	main	ADJ
hassl-842	73	14	market	market	NOUN
hassl-842	73	15	public	public	ADV
hassl-842	73	16	-	-	PUNCT
hassl-842	73	17	listed	list	VERB
hassl-842	73	18	companies	company	NOUN
hassl-842	73	19	and	and	CCONJ
hassl-842	73	20	ace	ace	VERB
hassl-842	73	21	market	market	NOUN
hassl-842	73	22	-	-	PUNCT
hassl-842	73	23	listed	list	VERB
hassl-842	73	24	companies	company	NOUN
hassl-842	73	25	to	to	PART
hassl-842	73	26	report	report	VERB
hassl-842	73	27	on	on	ADP
hassl-842	73	28	their	their	PRON
hassl-842	73	29	csr	csr	NOUN
hassl-842	73	30	initiatives	initiative	NOUN
hassl-842	73	31	in	in	ADP
hassl-842	73	32	their	their	PRON
hassl-842	73	33	annual	annual	ADJ
hassl-842	73	34	reports	report	NOUN
hassl-842	73	35	.	.	PUNCT
hassl-842	74	1	however	however	ADV
hassl-842	74	2	,	,	PUNCT
hassl-842	74	3	bursa	bursa	PROPN
hassl-842	74	4	malaysia	malaysia	PROPN
hassl-842	74	5	(	(	PUNCT
hassl-842	74	6	2016	2016	NUM
hassl-842	74	7	)	)	PUNCT
hassl-842	74	8	found	find	VERB
hassl-842	74	9	that	that	SCONJ
hassl-842	74	10	these	these	DET
hassl-842	74	11	listing	listing	NOUN
hassl-842	74	12	requirements	requirement	NOUN
hassl-842	74	13	do	do	AUX
hassl-842	74	14	not	not	PART
hassl-842	74	15	increase	increase	VERB
hassl-842	74	16	the	the	DET
hassl-842	74	17	level	level	NOUN
hassl-842	74	18	of	of	ADP
hassl-842	74	19	disclosure	disclosure	NOUN
hassl-842	74	20	as	as	SCONJ
hassl-842	74	21	most	most	ADJ
hassl-842	74	22	companies	company	NOUN
hassl-842	74	23	focused	focus	VERB
hassl-842	74	24	more	more	ADV
hassl-842	74	25	on	on	ADP
hassl-842	74	26	the	the	DET
hassl-842	74	27	social	social	ADJ
hassl-842	74	28	aspects	aspect	NOUN
hassl-842	74	29	of	of	ADP
hassl-842	74	30	their	their	PRON
hassl-842	74	31	business	business	NOUN
hassl-842	74	32	instead	instead	ADV
hassl-842	74	33	of	of	ADP
hassl-842	74	34	value	value	NOUN
hassl-842	74	35	creation	creation	NOUN
hassl-842	74	36	.	.	PUNCT
hassl-842	75	1	there	there	PRON
hassl-842	75	2	is	be	VERB
hassl-842	75	3	a	a	DET
hassl-842	75	4	minimal	minimal	ADJ
hassl-842	75	5	link	link	NOUN
hassl-842	75	6	to	to	ADP
hassl-842	75	7	the	the	DET
hassl-842	75	8	business	business	NOUN
hassl-842	75	9	core	core	NOUN
hassl-842	75	10	and	and	CCONJ
hassl-842	75	11	strategy	strategy	NOUN
hassl-842	75	12	.	.	PUNCT
hassl-842	76	1	csr	csr	NOUN
hassl-842	76	2	initiatives	initiative	NOUN
hassl-842	76	3	were	be	AUX
hassl-842	76	4	perceived	perceive	VERB
hassl-842	76	5	and	and	CCONJ
hassl-842	76	6	implemented	implement	VERB
hassl-842	76	7	by	by	ADP
hassl-842	76	8	majority	majority	NOUN
hassl-842	76	9	of	of	ADP
hassl-842	76	10	the	the	DET
hassl-842	76	11	malaysian	malaysian	ADJ
hassl-842	76	12	companies	company	NOUN
hassl-842	76	13	as	as	ADP
hassl-842	76	14	philanthropic	philanthropic	NOUN
hassl-842	76	15	initiatives	initiative	NOUN
hassl-842	76	16	and	and	CCONJ
hassl-842	76	17	do	do	AUX
hassl-842	76	18	not	not	PART
hassl-842	76	19	directly	directly	ADV
hassl-842	76	20	address	address	VERB
hassl-842	76	21	sustainability	sustainability	NOUN
hassl-842	76	22	activities	activity	NOUN
hassl-842	76	23	relating	relate	VERB
hassl-842	76	24	to	to	ADP
hassl-842	76	25	their	their	PRON
hassl-842	76	26	business	business	NOUN
hassl-842	76	27	operations	operation	NOUN
hassl-842	76	28	.	.	PUNCT
hassl-842	77	1	humanities	humanity	NOUN
hassl-842	77	2	and	and	CCONJ
hassl-842	77	3	social	social	ADJ
hassl-842	77	4	sciences	science	NOUN
hassl-842	77	5	letters	letter	NOUN
hassl-842	77	6	,	,	PUNCT
hassl-842	77	7	2020	2020	NUM
hassl-842	77	8	,	,	PUNCT
hassl-842	77	9	8(1	8(1	NOUN
hassl-842	77	10	):	):	PUNCT
hassl-842	77	11	91	91	NUM
hassl-842	77	12	-	-	SYM
hassl-842	77	13	109	109	NUM
hassl-842	77	14	94	94	NUM
hassl-842	77	15	©	©	PROPN
hassl-842	77	16	2020	2020	NUM
hassl-842	77	17	conscientia	conscientia	PROPN
hassl-842	77	18	beam	beam	PROPN
hassl-842	77	19	.	.	PUNCT
hassl-842	78	1	all	all	DET
hassl-842	78	2	rights	right	NOUN
hassl-842	78	3	reserved	reserve	VERB
hassl-842	78	4	.	.	PUNCT
hassl-842	79	1	today	today	NOUN
hassl-842	79	2	,	,	PUNCT
hassl-842	79	3	investors	investor	NOUN
hassl-842	79	4	and	and	CCONJ
hassl-842	79	5	are	be	AUX
hassl-842	79	6	increasingly	increasingly	ADV
hassl-842	79	7	looking	look	VERB
hassl-842	79	8	at	at	ADP
hassl-842	79	9	sustainable	sustainable	ADJ
hassl-842	79	10	business	business	NOUN
hassl-842	79	11	practices	practice	NOUN
hassl-842	79	12	when	when	SCONJ
hassl-842	79	13	investing	invest	VERB
hassl-842	79	14	.	.	PUNCT
hassl-842	80	1	the	the	DET
hassl-842	80	2	kpmg	kpmg	PROPN
hassl-842	80	3	survey	survey	NOUN
hassl-842	80	4	of	of	ADP
hassl-842	80	5	corporate	corporate	ADJ
hassl-842	80	6	responsibility	responsibility	NOUN
hassl-842	80	7	reporting	report	VERB
hassl-842	80	8	2017	2017	NUM
hassl-842	80	9	established	establish	VERB
hassl-842	80	10	that	that	SCONJ
hassl-842	80	11	there	there	PRON
hassl-842	80	12	is	be	VERB
hassl-842	80	13	a	a	DET
hassl-842	80	14	growing	grow	VERB
hassl-842	80	15	trend	trend	NOUN
hassl-842	80	16	for	for	ADP
hassl-842	80	17	large	large	ADJ
hassl-842	80	18	companies	company	NOUN
hassl-842	80	19	to	to	PART
hassl-842	80	20	include	include	VERB
hassl-842	80	21	csr	csr	NOUN
hassl-842	80	22	information	information	NOUN
hassl-842	80	23	in	in	ADP
hassl-842	80	24	their	their	PRON
hassl-842	80	25	annual	annual	ADJ
hassl-842	80	26	financial	financial	ADJ
hassl-842	80	27	reports	report	NOUN
hassl-842	80	28	.	.	PUNCT
hassl-842	81	1	the	the	DET
hassl-842	81	2	vast	vast	ADJ
hassl-842	81	3	majority	majority	NOUN
hassl-842	81	4	,	,	PUNCT
hassl-842	81	5	(	(	PUNCT
hassl-842	81	6	78	78	NUM
hassl-842	81	7	per	per	ADP
hassl-842	81	8	cent	cent	NOUN
hassl-842	81	9	)	)	PUNCT
hassl-842	81	10	of	of	ADP
hassl-842	81	11	the	the	DET
hassl-842	81	12	world	world	NOUN
hassl-842	81	13	’s	’s	PART
hassl-842	81	14	top	top	ADJ
hassl-842	81	15	companies	company	NOUN
hassl-842	81	16	now	now	ADV
hassl-842	81	17	report	report	VERB
hassl-842	81	18	on	on	ADP
hassl-842	81	19	sustainability	sustainability	NOUN
hassl-842	81	20	,	,	PUNCT
hassl-842	81	21	indicating	indicate	VERB
hassl-842	81	22	that	that	SCONJ
hassl-842	81	23	they	they	PRON
hassl-842	81	24	believe	believe	VERB
hassl-842	81	25	corporate	corporate	ADJ
hassl-842	81	26	responsibility	responsibility	NOUN
hassl-842	81	27	data	datum	NOUN
hassl-842	81	28	is	be	AUX
hassl-842	81	29	relevant	relevant	ADJ
hassl-842	81	30	for	for	ADP
hassl-842	81	31	their	their	PRON
hassl-842	81	32	investors	investor	NOUN
hassl-842	81	33	(	(	PUNCT
hassl-842	81	34	kpmg	kpmg	PROPN
hassl-842	81	35	,	,	PUNCT
hassl-842	81	36	2017	2017	NUM
hassl-842	81	37	)	)	PUNCT
hassl-842	81	38	.	.	PUNCT
hassl-842	82	1	in	in	ADP
hassl-842	82	2	2012	2012	NUM
hassl-842	82	3	,	,	PUNCT
hassl-842	82	4	bursa	bursa	PROPN
hassl-842	82	5	malaysia	malaysia	PROPN
hassl-842	82	6	re	re	VERB
hassl-842	82	7	-	-	VERB
hassl-842	82	8	positioned	position	VERB
hassl-842	82	9	its	its	PRON
hassl-842	82	10	2006	2006	NUM
hassl-842	82	11	corporate	corporate	ADJ
hassl-842	82	12	social	social	ADJ
hassl-842	82	13	reporting	reporting	NOUN
hassl-842	82	14	framework	framework	NOUN
hassl-842	82	15	,	,	PUNCT
hassl-842	82	16	which	which	PRON
hassl-842	82	17	includes	include	VERB
hassl-842	82	18	guidance	guidance	NOUN
hassl-842	82	19	on	on	ADP
hassl-842	82	20	how	how	SCONJ
hassl-842	82	21	to	to	PART
hassl-842	82	22	embed	embed	VERB
hassl-842	82	23	sustainability	sustainability	NOUN
hassl-842	82	24	,	,	PUNCT
hassl-842	82	25	identify	identify	VERB
hassl-842	82	26	,	,	PUNCT
hassl-842	82	27	evaluate	evaluate	VERB
hassl-842	82	28	and	and	CCONJ
hassl-842	82	29	manage	manage	VERB
hassl-842	82	30	material	material	ADJ
hassl-842	82	31	risks	risk	NOUN
hassl-842	82	32	and	and	CCONJ
hassl-842	82	33	opportunities	opportunity	NOUN
hassl-842	82	34	into	into	ADP
hassl-842	82	35	organizations	organization	NOUN
hassl-842	82	36	.	.	PUNCT
hassl-842	83	1	in	in	ADP
hassl-842	83	2	2016	2016	NUM
hassl-842	83	3	,	,	PUNCT
hassl-842	83	4	bursa	bursa	PROPN
hassl-842	83	5	malaysia	malaysia	PROPN
hassl-842	83	6	launched	launch	VERB
hassl-842	83	7	a	a	DET
hassl-842	83	8	new	new	ADJ
hassl-842	83	9	sustainability	sustainability	NOUN
hassl-842	83	10	framework	framework	NOUN
hassl-842	83	11	to	to	PART
hassl-842	83	12	help	help	VERB
hassl-842	83	13	public	public	ADJ
hassl-842	83	14	-	-	PUNCT
hassl-842	83	15	listed	list	VERB
hassl-842	83	16	companies	company	NOUN
hassl-842	83	17	to	to	PART
hassl-842	83	18	meet	meet	VERB
hassl-842	83	19	the	the	DET
hassl-842	83	20	sustainability	sustainability	NOUN
hassl-842	83	21	expectations	expectation	NOUN
hassl-842	83	22	of	of	ADP
hassl-842	83	23	a	a	DET
hassl-842	83	24	variety	variety	NOUN
hassl-842	83	25	of	of	ADP
hassl-842	83	26	stakeholders	stakeholder	NOUN
hassl-842	83	27	.	.	PUNCT
hassl-842	84	1	the	the	DET
hassl-842	84	2	bursa	bursa	PROPN
hassl-842	84	3	malaysia	malaysia	PROPN
hassl-842	84	4	sustainability	sustainability	NOUN
hassl-842	84	5	framework	framework	NOUN
hassl-842	84	6	listing	list	VERB
hassl-842	84	7	requirements	requirement	NOUN
hassl-842	84	8	require	require	VERB
hassl-842	84	9	public	public	ADJ
hassl-842	84	10	-	-	PUNCT
hassl-842	84	11	listed	list	VERB
hassl-842	84	12	companies	company	NOUN
hassl-842	84	13	to	to	PART
hassl-842	84	14	make	make	VERB
hassl-842	84	15	a	a	DET
hassl-842	84	16	sustainability	sustainability	NOUN
hassl-842	84	17	-	-	PUNCT
hassl-842	84	18	related	relate	VERB
hassl-842	84	19	disclosure	disclosure	NOUN
hassl-842	84	20	in	in	ADP
hassl-842	84	21	their	their	PRON
hassl-842	84	22	annual	annual	ADJ
hassl-842	84	23	reports	report	NOUN
hassl-842	84	24	.	.	PUNCT
hassl-842	85	1	the	the	DET
hassl-842	85	2	main	main	ADJ
hassl-842	85	3	market	market	NOUN
hassl-842	85	4	listed	list	VERB
hassl-842	85	5	companies	company	NOUN
hassl-842	85	6	with	with	ADP
hassl-842	85	7	a	a	DET
hassl-842	85	8	market	market	NOUN
hassl-842	85	9	capitalization	capitalization	NOUN
hassl-842	85	10	(	(	PUNCT
hassl-842	85	11	excluding	exclude	VERB
hassl-842	85	12	treasury	treasury	NOUN
hassl-842	85	13	shares	share	NOUN
hassl-842	85	14	)	)	PUNCT
hassl-842	85	15	of	of	ADP
hassl-842	85	16	rm2	rm2	PROPN
hassl-842	85	17	billion	billion	NUM
hassl-842	85	18	and	and	CCONJ
hassl-842	85	19	above	above	ADV
hassl-842	85	20	as	as	ADP
hassl-842	85	21	at	at	ADP
hassl-842	85	22	31	31	NUM
hassl-842	85	23	december	december	PROPN
hassl-842	85	24	2015	2015	NUM
hassl-842	85	25	are	be	AUX
hassl-842	85	26	required	require	VERB
hassl-842	85	27	to	to	PART
hassl-842	85	28	disclose	disclose	VERB
hassl-842	85	29	a	a	DET
hassl-842	85	30	sustainability	sustainability	NOUN
hassl-842	85	31	statement	statement	NOUN
hassl-842	85	32	focusing	focus	VERB
hassl-842	85	33	on	on	ADP
hassl-842	85	34	economic	economic	ADJ
hassl-842	85	35	,	,	PUNCT
hassl-842	85	36	environmental	environmental	ADJ
hassl-842	85	37	,	,	PUNCT
hassl-842	85	38	social	social	ADJ
hassl-842	85	39	impacts	impact	NOUN
hassl-842	85	40	and	and	CCONJ
hassl-842	85	41	initiatives	initiative	NOUN
hassl-842	85	42	which	which	PRON
hassl-842	85	43	comes	come	VERB
hassl-842	85	44	into	into	ADP
hassl-842	85	45	effect	effect	NOUN
hassl-842	85	46	from	from	ADP
hassl-842	85	47	the	the	DET
hassl-842	85	48	reporting	reporting	NOUN
hassl-842	85	49	period	period	NOUN
hassl-842	85	50	ending	end	VERB
hassl-842	85	51	31	31	NUM
hassl-842	85	52	december	december	PROPN
hassl-842	85	53	2016	2016	NUM
hassl-842	85	54	.	.	PUNCT
hassl-842	86	1	in	in	ADP
hassl-842	86	2	2018	2018	NUM
hassl-842	86	3	,	,	PUNCT
hassl-842	86	4	the	the	DET
hassl-842	86	5	revised	revise	VERB
hassl-842	86	6	second	second	ADJ
hassl-842	86	7	edition	edition	NOUN
hassl-842	86	8	of	of	ADP
hassl-842	86	9	sustainability	sustainability	NOUN
hassl-842	86	10	framework	framework	NOUN
hassl-842	86	11	was	be	AUX
hassl-842	86	12	published	publish	VERB
hassl-842	86	13	(	(	PUNCT
hassl-842	86	14	replaces	replace	VERB
hassl-842	86	15	the	the	DET
hassl-842	86	16	first	first	ADJ
hassl-842	86	17	edition	edition	NOUN
hassl-842	86	18	)	)	PUNCT
hassl-842	86	19	and	and	CCONJ
hassl-842	86	20	the	the	DET
hassl-842	86	21	revised	revise	VERB
hassl-842	86	22	framework	framework	NOUN
hassl-842	86	23	includes	include	VERB
hassl-842	86	24	reference	reference	NOUN
hassl-842	86	25	to	to	ADP
hassl-842	86	26	the	the	DET
hassl-842	86	27	sustainable	sustainable	ADJ
hassl-842	86	28	development	development	NOUN
hassl-842	86	29	goals	goal	NOUN
hassl-842	86	30	(	(	PUNCT
hassl-842	86	31	sdgs	sdgs	ADJ
hassl-842	86	32	)	)	PUNCT
hassl-842	86	33	and	and	CCONJ
hassl-842	86	34	the	the	DET
hassl-842	86	35	task	task	NOUN
hassl-842	86	36	force	force	NOUN
hassl-842	86	37	on	on	ADP
hassl-842	86	38	climaterelated	climaterelate	VERB
hassl-842	86	39	financial	financial	ADJ
hassl-842	86	40	disclosure	disclosure	NOUN
hassl-842	86	41	recommendations	recommendation	NOUN
hassl-842	86	42	(	(	PUNCT
hassl-842	86	43	tcfd	tcfd	NOUN
hassl-842	86	44	)	)	PUNCT
hassl-842	86	45	and	and	CCONJ
hassl-842	86	46	provides	provide	VERB
hassl-842	86	47	some	some	DET
hassl-842	86	48	guidance	guidance	NOUN
hassl-842	86	49	on	on	ADP
hassl-842	86	50	integrated	integrate	VERB
hassl-842	86	51	reporting	reporting	NOUN
hassl-842	86	52	(	(	PUNCT
hassl-842	86	53	bursa	bursa	PROPN
hassl-842	86	54	malaysia	malaysia	PROPN
hassl-842	86	55	securities	securities	PROPN
hassl-842	86	56	berhad	berhad	PROPN
hassl-842	86	57	,	,	PUNCT
hassl-842	86	58	2018	2018	NUM
hassl-842	86	59	)	)	PUNCT
hassl-842	86	60	.	.	PUNCT
hassl-842	87	1	2.3	2.3	NUM
hassl-842	87	2	.	.	PUNCT
hassl-842	88	1	theoretical	theoretical	ADJ
hassl-842	88	2	framework	framework	NOUN
hassl-842	88	3	for	for	ADP
hassl-842	88	4	sustainability	sustainability	NOUN
hassl-842	88	5	disclosure	disclosure	NOUN
hassl-842	88	6	2.3.1	2.3.1	NUM
hassl-842	88	7	.	.	PUNCT
hassl-842	89	1	legitimacy	legitimacy	NOUN
hassl-842	89	2	theory	theory	NOUN
hassl-842	89	3	legitimacy	legitimacy	NOUN
hassl-842	89	4	theory	theory	NOUN
hassl-842	89	5	is	be	AUX
hassl-842	89	6	the	the	DET
hassl-842	89	7	most	most	ADV
hassl-842	89	8	common	common	ADJ
hassl-842	89	9	theoretical	theoretical	ADJ
hassl-842	89	10	framework	framework	NOUN
hassl-842	89	11	in	in	ADP
hassl-842	89	12	explaining	explain	VERB
hassl-842	89	13	sustainability	sustainability	NOUN
hassl-842	89	14	reporting	reporting	NOUN
hassl-842	89	15	.	.	PUNCT
hassl-842	90	1	legitimacy	legitimacy	NOUN
hassl-842	90	2	theory	theory	NOUN
hassl-842	90	3	provides	provide	VERB
hassl-842	90	4	particularly	particularly	ADV
hassl-842	90	5	useful	useful	ADJ
hassl-842	90	6	guidance	guidance	NOUN
hassl-842	90	7	in	in	ADP
hassl-842	90	8	understanding	understand	VERB
hassl-842	90	9	the	the	DET
hassl-842	90	10	motivation	motivation	NOUN
hassl-842	90	11	of	of	ADP
hassl-842	90	12	organizations	organization	NOUN
hassl-842	90	13	,	,	PUNCT
hassl-842	90	14	uniquely	uniquely	ADV
hassl-842	90	15	malaysian	malaysian	ADJ
hassl-842	90	16	public	public	ADJ
hassl-842	90	17	-	-	PUNCT
hassl-842	90	18	listed	list	VERB
hassl-842	90	19	companies	company	NOUN
hassl-842	90	20	,	,	PUNCT
hassl-842	90	21	in	in	ADP
hassl-842	90	22	preparing	prepare	VERB
hassl-842	90	23	and	and	CCONJ
hassl-842	90	24	presenting	present	VERB
hassl-842	90	25	sustainability	sustainability	NOUN
hassl-842	90	26	reports	report	NOUN
hassl-842	90	27	.	.	PUNCT
hassl-842	91	1	deegan	deegan	PROPN
hassl-842	91	2	(	(	PUNCT
hassl-842	91	3	2014	2014	NUM
hassl-842	91	4	)	)	PUNCT
hassl-842	91	5	explained	explain	VERB
hassl-842	91	6	that	that	SCONJ
hassl-842	91	7	based	base	VERB
hassl-842	91	8	on	on	ADP
hassl-842	91	9	legitimacy	legitimacy	NOUN
hassl-842	91	10	theory	theory	NOUN
hassl-842	91	11	,	,	PUNCT
hassl-842	91	12	organizations	organization	NOUN
hassl-842	91	13	seek	seek	VERB
hassl-842	91	14	to	to	PART
hassl-842	91	15	ensure	ensure	VERB
hassl-842	91	16	that	that	SCONJ
hassl-842	91	17	outsiders	outsider	NOUN
hassl-842	91	18	view	view	VERB
hassl-842	91	19	their	their	PRON
hassl-842	91	20	business	business	NOUN
hassl-842	91	21	activities	activity	NOUN
hassl-842	91	22	as	as	ADP
hassl-842	91	23	being	be	AUX
hassl-842	91	24	legitimate	legitimate	ADJ
hassl-842	91	25	.	.	PUNCT
hassl-842	92	1	organizations	organization	NOUN
hassl-842	92	2	continuously	continuously	ADV
hassl-842	92	3	attempt	attempt	VERB
hassl-842	92	4	to	to	PART
hassl-842	92	5	ensure	ensure	VERB
hassl-842	92	6	that	that	SCONJ
hassl-842	92	7	they	they	PRON
hassl-842	92	8	operate	operate	VERB
hassl-842	92	9	within	within	ADP
hassl-842	92	10	the	the	DET
hassl-842	92	11	boundaries	boundary	NOUN
hassl-842	92	12	and	and	CCONJ
hassl-842	92	13	norms	norm	NOUN
hassl-842	92	14	of	of	ADP
hassl-842	92	15	their	their	PRON
hassl-842	92	16	respective	respective	ADJ
hassl-842	92	17	communities	community	NOUN
hassl-842	92	18	and	and	CCONJ
hassl-842	92	19	societies	society	NOUN
hassl-842	92	20	.	.	PUNCT
hassl-842	93	1	legitimacy	legitimacy	NOUN
hassl-842	93	2	theory	theory	NOUN
hassl-842	93	3	is	be	AUX
hassl-842	93	4	based	base	VERB
hassl-842	93	5	on	on	ADP
hassl-842	93	6	the	the	DET
hassl-842	93	7	idea	idea	NOUN
hassl-842	93	8	of	of	ADP
hassl-842	93	9	a	a	DET
hassl-842	93	10	“	"	PUNCT
hassl-842	93	11	social	social	ADJ
hassl-842	93	12	contract	contract	NOUN
hassl-842	93	13	”	"	PUNCT
hassl-842	93	14	between	between	ADP
hassl-842	93	15	the	the	DET
hassl-842	93	16	organization	organization	NOUN
hassl-842	93	17	and	and	CCONJ
hassl-842	93	18	the	the	DET
hassl-842	93	19	society	society	NOUN
hassl-842	93	20	in	in	ADP
hassl-842	93	21	which	which	PRON
hassl-842	93	22	it	it	PRON
hassl-842	93	23	operates	operate	VERB
hassl-842	93	24	in	in	ADP
hassl-842	93	25	.	.	PUNCT
hassl-842	94	1	this	this	DET
hassl-842	94	2	theoretical	theoretical	ADJ
hassl-842	94	3	perspective	perspective	NOUN
hassl-842	94	4	relates	relate	VERB
hassl-842	94	5	to	to	ADP
hassl-842	94	6	the	the	DET
hassl-842	94	7	explicit	explicit	ADJ
hassl-842	94	8	and	and	CCONJ
hassl-842	94	9	implicit	implicit	ADJ
hassl-842	94	10	expectations	expectation	NOUN
hassl-842	94	11	society	society	NOUN
hassl-842	94	12	has	have	VERB
hassl-842	94	13	on	on	ADP
hassl-842	94	14	organizations	organization	NOUN
hassl-842	94	15	.	.	PUNCT
hassl-842	95	1	hence	hence	ADV
hassl-842	95	2	,	,	PUNCT
hassl-842	95	3	it	it	PRON
hassl-842	95	4	can	can	AUX
hassl-842	95	5	be	be	AUX
hassl-842	95	6	argued	argue	VERB
hassl-842	95	7	that	that	SCONJ
hassl-842	95	8	the	the	DET
hassl-842	95	9	process	process	NOUN
hassl-842	95	10	of	of	ADP
hassl-842	95	11	organizations	organization	NOUN
hassl-842	95	12	maintaining	maintain	VERB
hassl-842	95	13	and	and	CCONJ
hassl-842	95	14	meeting	meet	VERB
hassl-842	95	15	the	the	DET
hassl-842	95	16	expectation	expectation	NOUN
hassl-842	95	17	of	of	ADP
hassl-842	95	18	society	society	NOUN
hassl-842	95	19	is	be	AUX
hassl-842	95	20	known	know	VERB
hassl-842	95	21	as	as	ADP
hassl-842	95	22	organizational	organizational	ADJ
hassl-842	95	23	legitimacy	legitimacy	NOUN
hassl-842	95	24	.	.	PUNCT
hassl-842	96	1	legitimacy	legitimacy	NOUN
hassl-842	96	2	theory	theory	NOUN
hassl-842	96	3	explains	explain	VERB
hassl-842	96	4	that	that	SCONJ
hassl-842	96	5	organizations	organization	NOUN
hassl-842	96	6	must	must	AUX
hassl-842	96	7	consider	consider	VERB
hassl-842	96	8	the	the	DET
hassl-842	96	9	rights	right	NOUN
hassl-842	96	10	of	of	ADP
hassl-842	96	11	all	all	PRON
hassl-842	96	12	their	their	PRON
hassl-842	96	13	stakeholders	stakeholder	NOUN
hassl-842	96	14	,	,	PUNCT
hassl-842	96	15	not	not	PART
hassl-842	96	16	merely	merely	ADV
hassl-842	96	17	those	those	PRON
hassl-842	96	18	of	of	ADP
hassl-842	96	19	their	their	PRON
hassl-842	96	20	shareholder	shareholder	NOUN
hassl-842	96	21	and	and	CCONJ
hassl-842	96	22	investors	investor	NOUN
hassl-842	96	23	.	.	PUNCT
hassl-842	97	1	society	society	NOUN
hassl-842	97	2	might	might	AUX
hassl-842	97	3	have	have	AUX
hassl-842	97	4	imposed	impose	VERB
hassl-842	97	5	sanctions	sanction	NOUN
hassl-842	97	6	if	if	SCONJ
hassl-842	97	7	organizations	organization	NOUN
hassl-842	97	8	failed	fail	VERB
hassl-842	97	9	to	to	PART
hassl-842	97	10	comply	comply	VERB
hassl-842	97	11	with	with	ADP
hassl-842	97	12	the	the	DET
hassl-842	97	13	expectations	expectation	NOUN
hassl-842	97	14	set	set	VERB
hassl-842	97	15	by	by	ADP
hassl-842	97	16	society	society	NOUN
hassl-842	97	17	(	(	PUNCT
hassl-842	97	18	burhan	burhan	PROPN
hassl-842	97	19	.	.	PROPN
hassl-842	97	20	&	&	CCONJ
hassl-842	97	21	rahmanti	rahmanti	PROPN
hassl-842	97	22	,	,	PUNCT
hassl-842	97	23	2009	2009	NUM
hassl-842	97	24	)	)	PUNCT
hassl-842	97	25	.	.	PUNCT
hassl-842	98	1	the	the	DET
hassl-842	98	2	values	value	NOUN
hassl-842	98	3	and	and	CCONJ
hassl-842	98	4	norms	norm	VERB
hassl-842	98	5	evident	evident	ADJ
hassl-842	98	6	in	in	ADP
hassl-842	98	7	the	the	DET
hassl-842	98	8	social	social	ADJ
hassl-842	98	9	contract	contract	NOUN
hassl-842	98	10	have	have	AUX
hassl-842	98	11	changed	change	VERB
hassl-842	98	12	over	over	ADP
hassl-842	98	13	time	time	NOUN
hassl-842	98	14	.	.	PUNCT
hassl-842	99	1	in	in	ADP
hassl-842	99	2	the	the	DET
hassl-842	99	3	past	past	NOUN
hassl-842	99	4	,	,	PUNCT
hassl-842	99	5	legitimacy	legitimacy	NOUN
hassl-842	99	6	was	be	AUX
hassl-842	99	7	considered	consider	VERB
hassl-842	99	8	only	only	ADV
hassl-842	99	9	in	in	ADP
hassl-842	99	10	terms	term	NOUN
hassl-842	99	11	of	of	ADP
hassl-842	99	12	financial	financial	ADJ
hassl-842	99	13	and	and	CCONJ
hassl-842	99	14	economic	economic	ADJ
hassl-842	99	15	performance	performance	NOUN
hassl-842	99	16	but	but	CCONJ
hassl-842	99	17	now	now	ADV
hassl-842	99	18	,	,	PUNCT
hassl-842	99	19	organizations	organization	NOUN
hassl-842	99	20	are	be	AUX
hassl-842	99	21	expected	expect	VERB
hassl-842	99	22	to	to	PART
hassl-842	99	23	consider	consider	VERB
hassl-842	99	24	a	a	DET
hassl-842	99	25	wider	wide	ADJ
hassl-842	99	26	range	range	NOUN
hassl-842	99	27	of	of	ADP
hassl-842	99	28	sustainability	sustainability	NOUN
hassl-842	99	29	issues	issue	NOUN
hassl-842	99	30	such	such	ADJ
hassl-842	99	31	as	as	ADP
hassl-842	99	32	environmental	environmental	ADJ
hassl-842	99	33	and	and	CCONJ
hassl-842	99	34	social	social	ADJ
hassl-842	99	35	consequences	consequence	NOUN
hassl-842	99	36	of	of	ADP
hassl-842	99	37	their	their	PRON
hassl-842	99	38	business	business	NOUN
hassl-842	99	39	activities	activity	NOUN
hassl-842	99	40	.	.	PUNCT
hassl-842	100	1	hence	hence	ADV
hassl-842	100	2	,	,	PUNCT
hassl-842	100	3	the	the	DET
hassl-842	100	4	practice	practice	NOUN
hassl-842	100	5	of	of	ADP
hassl-842	100	6	disclosing	disclose	VERB
hassl-842	100	7	company	company	NOUN
hassl-842	100	8	information	information	NOUN
hassl-842	100	9	relating	relate	VERB
hassl-842	100	10	to	to	ADP
hassl-842	100	11	sustainability	sustainability	NOUN
hassl-842	100	12	has	have	AUX
hassl-842	100	13	increased	increase	VERB
hassl-842	100	14	intensely	intensely	ADV
hassl-842	100	15	due	due	ADJ
hassl-842	100	16	to	to	ADP
hassl-842	100	17	the	the	DET
hassl-842	100	18	increased	increase	VERB
hassl-842	100	19	in	in	ADP
hassl-842	100	20	demand	demand	NOUN
hassl-842	100	21	and	and	CCONJ
hassl-842	100	22	expectations	expectation	NOUN
hassl-842	100	23	by	by	ADP
hassl-842	100	24	stakeholders	stakeholder	NOUN
hassl-842	100	25	and	and	CCONJ
hassl-842	100	26	societies	society	NOUN
hassl-842	100	27	for	for	ADP
hassl-842	100	28	sustainability	sustainability	NOUN
hassl-842	100	29	data	datum	NOUN
hassl-842	100	30	.	.	PUNCT
hassl-842	101	1	based	base	VERB
hassl-842	101	2	on	on	ADP
hassl-842	101	3	this	this	DET
hassl-842	101	4	theoretical	theoretical	ADJ
hassl-842	101	5	perspective	perspective	NOUN
hassl-842	101	6	,	,	PUNCT
hassl-842	101	7	we	we	PRON
hassl-842	101	8	believe	believe	VERB
hassl-842	101	9	that	that	SCONJ
hassl-842	101	10	the	the	DET
hassl-842	101	11	pressure	pressure	NOUN
hassl-842	101	12	from	from	ADP
hassl-842	101	13	society	society	NOUN
hassl-842	101	14	on	on	ADP
hassl-842	101	15	companies	company	NOUN
hassl-842	101	16	to	to	PART
hassl-842	101	17	practice	practice	VERB
hassl-842	101	18	sustainable	sustainable	ADJ
hassl-842	101	19	goals	goal	NOUN
hassl-842	101	20	is	be	AUX
hassl-842	101	21	motivating	motivate	VERB
hassl-842	101	22	companies	company	NOUN
hassl-842	101	23	to	to	PART
hassl-842	101	24	invest	invest	VERB
hassl-842	101	25	a	a	DET
hassl-842	101	26	substantial	substantial	ADJ
hassl-842	101	27	amount	amount	NOUN
hassl-842	101	28	in	in	ADP
hassl-842	101	29	implementing	implement	VERB
hassl-842	101	30	sustainable	sustainable	ADJ
hassl-842	101	31	development	development	NOUN
hassl-842	101	32	goals	goal	NOUN
hassl-842	101	33	will	will	AUX
hassl-842	101	34	increase	increase	VERB
hassl-842	101	35	its	its	PRON
hassl-842	101	36	operating	operating	NOUN
hassl-842	101	37	expenses	expense	NOUN
hassl-842	101	38	initially	initially	ADV
hassl-842	101	39	.	.	PUNCT
hassl-842	102	1	2.3.2	2.3.2	X
hassl-842	102	2	.	.	PUNCT
hassl-842	102	3	stakeholder	stakeholder	NOUN
hassl-842	102	4	theory	theory	NOUN
hassl-842	102	5	stakeholder	stakeholder	NOUN
hassl-842	102	6	theory	theory	NOUN
hassl-842	102	7	is	be	AUX
hassl-842	102	8	the	the	DET
hassl-842	102	9	most	most	ADV
hassl-842	102	10	common	common	ADJ
hassl-842	102	11	theoretical	theoretical	ADJ
hassl-842	102	12	perspective	perspective	NOUN
hassl-842	102	13	in	in	ADP
hassl-842	102	14	explaining	explain	VERB
hassl-842	102	15	sustainability	sustainability	NOUN
hassl-842	102	16	reporting	reporting	NOUN
hassl-842	102	17	.	.	PUNCT
hassl-842	103	1	this	this	DET
hassl-842	103	2	theory	theory	NOUN
hassl-842	103	3	considers	consider	VERB
hassl-842	103	4	the	the	DET
hassl-842	103	5	relationships	relationship	NOUN
hassl-842	103	6	that	that	PRON
hassl-842	103	7	exist	exist	VERB
hassl-842	103	8	between	between	ADP
hassl-842	103	9	the	the	DET
hassl-842	103	10	organization	organization	NOUN
hassl-842	103	11	and	and	CCONJ
hassl-842	103	12	its	its	PRON
hassl-842	103	13	various	various	ADJ
hassl-842	103	14	stakeholders	stakeholder	NOUN
hassl-842	103	15	.	.	PUNCT
hassl-842	104	1	stakeholder	stakeholder	NOUN
hassl-842	104	2	theory	theory	NOUN
hassl-842	104	3	was	be	AUX
hassl-842	104	4	developed	develop	VERB
hassl-842	104	5	in	in	ADP
hassl-842	104	6	1984	1984	NUM
hassl-842	104	7	by	by	ADP
hassl-842	104	8	freeman	freeman	PROPN
hassl-842	104	9	and	and	CCONJ
hassl-842	104	10	has	have	VERB
hassl-842	104	11	both	both	CCONJ
hassl-842	104	12	an	an	DET
hassl-842	104	13	ethical	ethical	ADJ
hassl-842	104	14	branch	branch	NOUN
hassl-842	104	15	(	(	PUNCT
hassl-842	104	16	moral	moral	ADJ
hassl-842	104	17	)	)	PUNCT
hassl-842	104	18	and	and	CCONJ
hassl-842	104	19	a	a	DET
hassl-842	104	20	normative	normative	ADJ
hassl-842	104	21	branch	branch	NOUN
hassl-842	104	22	humanities	humanity	NOUN
hassl-842	104	23	and	and	CCONJ
hassl-842	104	24	social	social	ADJ
hassl-842	104	25	sciences	science	NOUN
hassl-842	104	26	letters	letter	NOUN
hassl-842	104	27	,	,	PUNCT
hassl-842	104	28	2020	2020	NUM
hassl-842	104	29	,	,	PUNCT
hassl-842	104	30	8(1	8(1	NOUN
hassl-842	104	31	):	):	PUNCT
hassl-842	104	32	91	91	NUM
hassl-842	104	33	-	-	SYM
hassl-842	104	34	109	109	NUM
hassl-842	104	35	95	95	NUM
hassl-842	104	36	©	©	PROPN
hassl-842	104	37	2020	2020	NUM
hassl-842	104	38	conscientia	conscientia	PROPN
hassl-842	104	39	beam	beam	PROPN
hassl-842	104	40	.	.	PUNCT
hassl-842	105	1	all	all	DET
hassl-842	105	2	rights	right	NOUN
hassl-842	105	3	reserved	reserve	VERB
hassl-842	105	4	.	.	PUNCT
hassl-842	106	1	(	(	PUNCT
hassl-842	106	2	managerial	managerial	ADJ
hassl-842	106	3	)	)	PUNCT
hassl-842	106	4	.	.	PUNCT
hassl-842	107	1	the	the	DET
hassl-842	107	2	ethical	ethical	ADJ
hassl-842	107	3	branch	branch	NOUN
hassl-842	107	4	or	or	CCONJ
hassl-842	107	5	the	the	DET
hassl-842	107	6	moral	moral	ADJ
hassl-842	107	7	branch	branch	NOUN
hassl-842	107	8	of	of	ADP
hassl-842	107	9	the	the	DET
hassl-842	107	10	stakeholder	stakeholder	NOUN
hassl-842	107	11	theory	theory	NOUN
hassl-842	107	12	explains	explain	VERB
hassl-842	107	13	that	that	SCONJ
hassl-842	107	14	organizations	organization	NOUN
hassl-842	107	15	should	should	AUX
hassl-842	107	16	treat	treat	VERB
hassl-842	107	17	all	all	DET
hassl-842	107	18	their	their	PRON
hassl-842	107	19	stakeholders	stakeholder	NOUN
hassl-842	107	20	fairly	fairly	ADV
hassl-842	107	21	and	and	CCONJ
hassl-842	107	22	organizations	organization	NOUN
hassl-842	107	23	should	should	AUX
hassl-842	107	24	be	be	AUX
hassl-842	107	25	managed	manage	VERB
hassl-842	107	26	for	for	ADP
hassl-842	107	27	the	the	DET
hassl-842	107	28	benefit	benefit	NOUN
hassl-842	107	29	of	of	ADP
hassl-842	107	30	all	all	DET
hassl-842	107	31	their	their	PRON
hassl-842	107	32	stakeholders	stakeholder	NOUN
hassl-842	107	33	(	(	PUNCT
hassl-842	107	34	deegan	deegan	PROPN
hassl-842	107	35	,	,	PUNCT
hassl-842	107	36	2014	2014	NUM
hassl-842	107	37	)	)	PUNCT
hassl-842	107	38	.	.	PUNCT
hassl-842	108	1	all	all	DET
hassl-842	108	2	stakeholders	stakeholder	NOUN
hassl-842	108	3	have	have	VERB
hassl-842	108	4	equal	equal	ADJ
hassl-842	108	5	rights	right	NOUN
hassl-842	108	6	to	to	PART
hassl-842	108	7	be	be	AUX
hassl-842	108	8	provided	provide	VERB
hassl-842	108	9	with	with	ADP
hassl-842	108	10	information	information	NOUN
hassl-842	108	11	,	,	PUNCT
hassl-842	108	12	especially	especially	ADV
hassl-842	108	13	on	on	ADP
hassl-842	108	14	sustainability	sustainability	NOUN
hassl-842	108	15	disclosures	disclosure	NOUN
hassl-842	108	16	and	and	CCONJ
hassl-842	108	17	should	should	AUX
hassl-842	108	18	be	be	AUX
hassl-842	108	19	considered	consider	VERB
hassl-842	108	20	in	in	ADP
hassl-842	108	21	the	the	DET
hassl-842	108	22	decision	decision	NOUN
hassl-842	108	23	-	-	PUNCT
hassl-842	108	24	making	making	NOUN
hassl-842	108	25	of	of	ADP
hassl-842	108	26	the	the	DET
hassl-842	108	27	organization	organization	NOUN
hassl-842	108	28	.	.	PUNCT
hassl-842	109	1	the	the	DET
hassl-842	109	2	normative	normative	ADJ
hassl-842	109	3	branch	branch	NOUN
hassl-842	109	4	or	or	CCONJ
hassl-842	109	5	the	the	DET
hassl-842	109	6	managerial	managerial	ADJ
hassl-842	109	7	branch	branch	NOUN
hassl-842	109	8	of	of	ADP
hassl-842	109	9	the	the	DET
hassl-842	109	10	stakeholder	stakeholder	NOUN
hassl-842	109	11	theory	theory	NOUN
hassl-842	109	12	suggests	suggest	VERB
hassl-842	109	13	that	that	SCONJ
hassl-842	109	14	influential	influential	ADJ
hassl-842	109	15	and	and	CCONJ
hassl-842	109	16	powerful	powerful	ADJ
hassl-842	109	17	stakeholders	stakeholder	NOUN
hassl-842	109	18	influence	influence	VERB
hassl-842	109	19	the	the	DET
hassl-842	109	20	actions	action	NOUN
hassl-842	109	21	of	of	ADP
hassl-842	109	22	organization	organization	NOUN
hassl-842	109	23	(	(	PUNCT
hassl-842	109	24	deegan	deegan	PROPN
hassl-842	109	25	,	,	PUNCT
hassl-842	109	26	2014	2014	NUM
hassl-842	109	27	)	)	PUNCT
hassl-842	109	28	.	.	PUNCT
hassl-842	110	1	a	a	DET
hassl-842	110	2	stakeholder	stakeholder	NOUN
hassl-842	110	3	’s	’s	PART
hassl-842	110	4	power	power	NOUN
hassl-842	110	5	is	be	AUX
hassl-842	110	6	related	relate	VERB
hassl-842	110	7	to	to	ADP
hassl-842	110	8	the	the	DET
hassl-842	110	9	degree	degree	NOUN
hassl-842	110	10	of	of	ADP
hassl-842	110	11	control	control	NOUN
hassl-842	110	12	they	they	PRON
hassl-842	110	13	have	have	VERB
hassl-842	110	14	over	over	ADP
hassl-842	110	15	the	the	DET
hassl-842	110	16	resources	resource	NOUN
hassl-842	110	17	of	of	ADP
hassl-842	110	18	the	the	DET
hassl-842	110	19	organization	organization	NOUN
hassl-842	110	20	.	.	PUNCT
hassl-842	111	1	organizations	organization	NOUN
hassl-842	111	2	have	have	VERB
hassl-842	111	3	to	to	PART
hassl-842	111	4	meet	meet	VERB
hassl-842	111	5	the	the	DET
hassl-842	111	6	expectation	expectation	NOUN
hassl-842	111	7	of	of	ADP
hassl-842	111	8	their	their	PRON
hassl-842	111	9	powerful	powerful	ADJ
hassl-842	111	10	stakeholders	stakeholder	NOUN
hassl-842	111	11	as	as	SCONJ
hassl-842	111	12	they	they	PRON
hassl-842	111	13	can	can	AUX
hassl-842	111	14	affect	affect	VERB
hassl-842	111	15	the	the	DET
hassl-842	111	16	achievement	achievement	NOUN
hassl-842	111	17	of	of	ADP
hassl-842	111	18	the	the	DET
hassl-842	111	19	organization	organization	NOUN
hassl-842	111	20	’s	’s	PART
hassl-842	111	21	objectives	objective	NOUN
hassl-842	111	22	and	and	CCONJ
hassl-842	111	23	survival	survival	NOUN
hassl-842	111	24	of	of	ADP
hassl-842	111	25	the	the	DET
hassl-842	111	26	organization	organization	NOUN
hassl-842	111	27	(	(	PUNCT
hassl-842	111	28	freeman	freeman	PROPN
hassl-842	111	29	,	,	PUNCT
hassl-842	111	30	1984	1984	NUM
hassl-842	111	31	)	)	PUNCT
hassl-842	111	32	.	.	PUNCT
hassl-842	112	1	based	base	VERB
hassl-842	112	2	on	on	ADP
hassl-842	112	3	this	this	DET
hassl-842	112	4	theoretical	theoretical	ADJ
hassl-842	112	5	perspective	perspective	NOUN
hassl-842	112	6	,	,	PUNCT
hassl-842	112	7	we	we	PRON
hassl-842	112	8	believe	believe	VERB
hassl-842	112	9	that	that	SCONJ
hassl-842	112	10	a	a	DET
hassl-842	112	11	profitable	profitable	ADJ
hassl-842	112	12	public	public	ADJ
hassl-842	112	13	-	-	PUNCT
hassl-842	112	14	listed	list	VERB
hassl-842	112	15	company	company	NOUN
hassl-842	112	16	with	with	ADP
hassl-842	112	17	large	large	ADJ
hassl-842	112	18	market	market	NOUN
hassl-842	112	19	capitalisation	capitalisation	NOUN
hassl-842	112	20	is	be	AUX
hassl-842	112	21	investing	invest	VERB
hassl-842	112	22	a	a	DET
hassl-842	112	23	substantial	substantial	ADJ
hassl-842	112	24	amount	amount	NOUN
hassl-842	112	25	in	in	ADP
hassl-842	112	26	implementing	implement	VERB
hassl-842	112	27	sustainable	sustainable	ADJ
hassl-842	112	28	development	development	NOUN
hassl-842	112	29	goals	goal	NOUN
hassl-842	112	30	and	and	CCONJ
hassl-842	112	31	disclosing	disclose	VERB
hassl-842	112	32	more	more	ADJ
hassl-842	112	33	sustainability	sustainability	NOUN
hassl-842	112	34	information	information	NOUN
hassl-842	112	35	to	to	ADP
hassl-842	112	36	its	its	PRON
hassl-842	112	37	stakeholders	stakeholder	NOUN
hassl-842	112	38	.	.	PUNCT
hassl-842	113	1	2.3.3	2.3.3	X
hassl-842	113	2	.	.	PUNCT
hassl-842	113	3	hypotheses	hypothese	VERB
hassl-842	113	4	development	development	NOUN
hassl-842	113	5	in	in	ADP
hassl-842	113	6	recent	recent	ADJ
hassl-842	113	7	years	year	NOUN
hassl-842	113	8	,	,	PUNCT
hassl-842	113	9	many	many	ADJ
hassl-842	113	10	studies	study	NOUN
hassl-842	113	11	have	have	AUX
hassl-842	113	12	examined	examine	VERB
hassl-842	113	13	the	the	DET
hassl-842	113	14	relationship	relationship	NOUN
hassl-842	113	15	between	between	ADP
hassl-842	113	16	corporate	corporate	ADJ
hassl-842	113	17	characteristics	characteristic	NOUN
hassl-842	113	18	(	(	PUNCT
hassl-842	113	19	i.e.	i.e.	X
hassl-842	113	20	financial	financial	ADJ
hassl-842	113	21	performance	performance	NOUN
hassl-842	113	22	of	of	ADP
hassl-842	113	23	organizations	organization	NOUN
hassl-842	113	24	)	)	PUNCT
hassl-842	113	25	with	with	ADP
hassl-842	113	26	disclosures	disclosure	NOUN
hassl-842	113	27	of	of	ADP
hassl-842	113	28	sustainability	sustainability	NOUN
hassl-842	113	29	practices	practice	NOUN
hassl-842	113	30	(	(	PUNCT
hassl-842	113	31	i.e.	i.e.	X
hassl-842	113	32	sustainability	sustainability	NOUN
hassl-842	113	33	reporting	reporting	NOUN
hassl-842	113	34	)	)	PUNCT
hassl-842	113	35	.	.	PUNCT
hassl-842	114	1	the	the	DET
hassl-842	114	2	financial	financial	ADJ
hassl-842	114	3	performance	performance	NOUN
hassl-842	114	4	of	of	ADP
hassl-842	114	5	organizations	organization	NOUN
hassl-842	114	6	can	can	AUX
hassl-842	114	7	be	be	AUX
hassl-842	114	8	measured	measure	VERB
hassl-842	114	9	as	as	ADP
hassl-842	114	10	to	to	ADP
hassl-842	114	11	how	how	SCONJ
hassl-842	114	12	well	well	ADV
hassl-842	114	13	an	an	DET
hassl-842	114	14	organization	organization	NOUN
hassl-842	114	15	uses	use	VERB
hassl-842	114	16	its	its	PRON
hassl-842	114	17	assets	asset	NOUN
hassl-842	114	18	for	for	ADP
hassl-842	114	19	production	production	NOUN
hassl-842	114	20	of	of	ADP
hassl-842	114	21	goods	good	NOUN
hassl-842	114	22	and	and	CCONJ
hassl-842	114	23	services	service	NOUN
hassl-842	114	24	in	in	ADP
hassl-842	114	25	order	order	NOUN
hassl-842	114	26	to	to	PART
hassl-842	114	27	generate	generate	VERB
hassl-842	114	28	revenue	revenue	NOUN
hassl-842	114	29	and	and	CCONJ
hassl-842	114	30	these	these	DET
hassl-842	114	31	financial	financial	ADJ
hassl-842	114	32	performances	performance	NOUN
hassl-842	114	33	are	be	AUX
hassl-842	114	34	reflected	reflect	VERB
hassl-842	114	35	in	in	ADP
hassl-842	114	36	the	the	DET
hassl-842	114	37	organization	organization	NOUN
hassl-842	114	38	’s	’s	PART
hassl-842	114	39	statement	statement	NOUN
hassl-842	114	40	of	of	ADP
hassl-842	114	41	financial	financial	ADJ
hassl-842	114	42	performance	performance	NOUN
hassl-842	114	43	,	,	PUNCT
hassl-842	114	44	statement	statement	NOUN
hassl-842	114	45	of	of	ADP
hassl-842	114	46	financial	financial	ADJ
hassl-842	114	47	position	position	NOUN
hassl-842	114	48	,	,	PUNCT
hassl-842	114	49	and	and	CCONJ
hassl-842	114	50	statement	statement	NOUN
hassl-842	114	51	of	of	ADP
hassl-842	114	52	cash	cash	NOUN
hassl-842	114	53	flows	flow	NOUN
hassl-842	114	54	(	(	PUNCT
hassl-842	114	55	riedl	riedl	PROPN
hassl-842	114	56	&	&	CCONJ
hassl-842	114	57	srinivasan	srinivasan	PROPN
hassl-842	114	58	,	,	PUNCT
hassl-842	114	59	2010	2010	NUM
hassl-842	114	60	)	)	PUNCT
hassl-842	114	61	.	.	PUNCT
hassl-842	115	1	in	in	ADP
hassl-842	115	2	a	a	DET
hassl-842	115	3	study	study	NOUN
hassl-842	115	4	by	by	ADP
hassl-842	115	5	griffin	griffin	PROPN
hassl-842	115	6	and	and	CCONJ
hassl-842	115	7	mahon	mahon	PROPN
hassl-842	115	8	(	(	PUNCT
hassl-842	115	9	1997	1997	NUM
hassl-842	115	10	)	)	PUNCT
hassl-842	115	11	the	the	DET
hassl-842	115	12	authors	author	NOUN
hassl-842	115	13	suggested	suggest	VERB
hassl-842	115	14	that	that	SCONJ
hassl-842	115	15	the	the	DET
hassl-842	115	16	most	most	ADV
hassl-842	115	17	commonly	commonly	ADV
hassl-842	115	18	used	use	VERB
hassl-842	115	19	financial	financial	ADJ
hassl-842	115	20	performance	performance	NOUN
hassl-842	115	21	variables	variable	NOUN
hassl-842	115	22	in	in	ADP
hassl-842	115	23	the	the	DET
hassl-842	115	24	studies	study	NOUN
hassl-842	115	25	of	of	ADP
hassl-842	115	26	sustainability	sustainability	NOUN
hassl-842	115	27	and	and	CCONJ
hassl-842	115	28	financial	financial	ADJ
hassl-842	115	29	performance	performance	NOUN
hassl-842	115	30	are	be	AUX
hassl-842	115	31	return	return	NOUN
hassl-842	115	32	on	on	ADP
hassl-842	115	33	assets	asset	NOUN
hassl-842	115	34	(	(	PUNCT
hassl-842	115	35	roa	roa	NOUN
hassl-842	115	36	)	)	PUNCT
hassl-842	115	37	,	,	PUNCT
hassl-842	115	38	return	return	VERB
hassl-842	115	39	on	on	ADP
hassl-842	115	40	equity	equity	NOUN
hassl-842	115	41	(	(	PUNCT
hassl-842	115	42	roe	roe	PROPN
hassl-842	115	43	)	)	PUNCT
hassl-842	115	44	,	,	PUNCT
hassl-842	115	45	earning	earn	VERB
hassl-842	115	46	per	per	ADP
hassl-842	115	47	share	share	NOUN
hassl-842	115	48	(	(	PUNCT
hassl-842	115	49	eps	eps	PROPN
hassl-842	115	50	)	)	PUNCT
hassl-842	115	51	,	,	PUNCT
hassl-842	115	52	dividend	dividend	NOUN
hassl-842	115	53	per	per	ADP
hassl-842	115	54	share	share	NOUN
hassl-842	115	55	(	(	PUNCT
hassl-842	115	56	dps	dps	NOUN
hassl-842	115	57	)	)	PUNCT
hassl-842	115	58	,	,	PUNCT
hassl-842	115	59	market	market	NOUN
hassl-842	115	60	share	share	NOUN
hassl-842	115	61	price	price	NOUN
hassl-842	115	62	(	(	PUNCT
hassl-842	115	63	mps	mps	PROPN
hassl-842	115	64	)	)	PUNCT
hassl-842	115	65	and	and	CCONJ
hassl-842	115	66	market	market	NOUN
hassl-842	115	67	capitalisation	capitalisation	NOUN
hassl-842	115	68	.	.	PUNCT
hassl-842	116	1	thus	thus	ADV
hassl-842	116	2	,	,	PUNCT
hassl-842	116	3	sustainability	sustainability	NOUN
hassl-842	116	4	and	and	CCONJ
hassl-842	116	5	the	the	DET
hassl-842	116	6	financial	financial	ADJ
hassl-842	116	7	performance	performance	NOUN
hassl-842	116	8	of	of	ADP
hassl-842	116	9	organizations	organization	NOUN
hassl-842	116	10	have	have	AUX
hassl-842	116	11	become	become	VERB
hassl-842	116	12	the	the	DET
hassl-842	116	13	major	major	ADJ
hassl-842	116	14	focus	focus	NOUN
hassl-842	116	15	for	for	ADP
hassl-842	116	16	research	research	NOUN
hassl-842	116	17	in	in	ADP
hassl-842	116	18	recent	recent	ADJ
hassl-842	116	19	years	year	NOUN
hassl-842	116	20	.	.	PUNCT
hassl-842	117	1	various	various	ADJ
hassl-842	117	2	studies	study	NOUN
hassl-842	117	3	have	have	AUX
hassl-842	117	4	been	be	AUX
hassl-842	117	5	conducted	conduct	VERB
hassl-842	117	6	over	over	ADP
hassl-842	117	7	the	the	DET
hassl-842	117	8	last	last	ADJ
hassl-842	117	9	decade	decade	NOUN
hassl-842	117	10	testing	test	VERB
hassl-842	117	11	the	the	DET
hassl-842	117	12	relationship	relationship	NOUN
hassl-842	117	13	between	between	ADP
hassl-842	117	14	sustainability	sustainability	NOUN
hassl-842	117	15	with	with	ADP
hassl-842	117	16	financial	financial	ADJ
hassl-842	117	17	performance	performance	NOUN
hassl-842	117	18	and	and	CCONJ
hassl-842	117	19	these	these	DET
hassl-842	117	20	findings	finding	NOUN
hassl-842	117	21	showed	show	VERB
hassl-842	117	22	a	a	DET
hassl-842	117	23	mixed	mixed	ADJ
hassl-842	117	24	result	result	NOUN
hassl-842	117	25	.	.	PUNCT
hassl-842	118	1	it	it	PRON
hassl-842	118	2	ranges	range	VERB
hassl-842	118	3	from	from	ADP
hassl-842	118	4	positive	positive	ADJ
hassl-842	118	5	relationship	relationship	NOUN
hassl-842	118	6	(	(	PUNCT
hassl-842	118	7	ameer	ameer	PROPN
hassl-842	118	8	&	&	CCONJ
hassl-842	118	9	othman	othman	PROPN
hassl-842	118	10	,	,	PUNCT
hassl-842	118	11	2012	2012	NUM
hassl-842	118	12	;	;	PUNCT
hassl-842	118	13	caesaria	caesaria	PROPN
hassl-842	118	14	&	&	CCONJ
hassl-842	118	15	basuki	basuki	PROPN
hassl-842	118	16	,	,	PUNCT
hassl-842	118	17	2017	2017	NUM
hassl-842	118	18	;	;	PUNCT
hassl-842	118	19	johari	johari	PROPN
hassl-842	118	20	&	&	CCONJ
hassl-842	118	21	komathy	komathy	PROPN
hassl-842	118	22	,	,	PUNCT
hassl-842	118	23	2019	2019	NUM
hassl-842	118	24	;	;	PUNCT
hassl-842	118	25	khaveh	khaveh	PROPN
hassl-842	118	26	,	,	PUNCT
hassl-842	118	27	nikhasemi	nikhasemi	NOUN
hassl-842	118	28	,	,	PUNCT
hassl-842	118	29	haque	haque	PROPN
hassl-842	118	30	,	,	PUNCT
hassl-842	118	31	&	&	CCONJ
hassl-842	118	32	yousefi	yousefi	PROPN
hassl-842	118	33	,	,	PUNCT
hassl-842	118	34	2012	2012	NUM
hassl-842	118	35	;	;	PUNCT
hassl-842	118	36	lins	lin	NOUN
hassl-842	118	37	,	,	PUNCT
hassl-842	118	38	servaes	servaes	NOUN
hassl-842	118	39	,	,	PUNCT
hassl-842	118	40	&	&	CCONJ
hassl-842	118	41	tamayo	tamayo	PROPN
hassl-842	118	42	,	,	PUNCT
hassl-842	118	43	2017	2017	NUM
hassl-842	118	44	;	;	PUNCT
hassl-842	118	45	martínez	martínez	NOUN
hassl-842	118	46	-	-	PUNCT
hassl-842	118	47	ferrero	ferrero	PROPN
hassl-842	118	48	,	,	PUNCT
hassl-842	118	49	garcia	garcia	PROPN
hassl-842	118	50	-	-	PUNCT
hassl-842	118	51	sanchez	sanchez	PROPN
hassl-842	118	52	,	,	PUNCT
hassl-842	118	53	&	&	CCONJ
hassl-842	118	54	cuadradoballesteros	cuadradoballesteros	PROPN
hassl-842	118	55	,	,	PUNCT
hassl-842	118	56	2015	2015	NUM
hassl-842	118	57	;	;	PUNCT
hassl-842	118	58	mishra	mishra	PROPN
hassl-842	118	59	&	&	CCONJ
hassl-842	118	60	suar	suar	PROPN
hassl-842	118	61	,	,	PUNCT
hassl-842	118	62	2010	2010	NUM
hassl-842	118	63	;	;	PUNCT
hassl-842	118	64	nwobu	nwobu	NOUN
hassl-842	118	65	,	,	PUNCT
hassl-842	118	66	2015	2015	NUM
hassl-842	118	67	;	;	PUNCT
hassl-842	118	68	waworuntu	waworuntu	PROPN
hassl-842	118	69	,	,	PUNCT
hassl-842	118	70	wantah	wantah	PROPN
hassl-842	118	71	,	,	PUNCT
hassl-842	118	72	&	&	CCONJ
hassl-842	118	73	rusmanto	rusmanto	NOUN
hassl-842	118	74	,	,	PUNCT
hassl-842	118	75	2014	2014	NUM
hassl-842	118	76	;	;	PUNCT
hassl-842	118	77	whetman	whetman	ADV
hassl-842	118	78	,	,	PUNCT
hassl-842	118	79	2018	2018	NUM
hassl-842	118	80	)	)	PUNCT
hassl-842	118	81	to	to	ADP
hassl-842	118	82	negative	negative	ADJ
hassl-842	118	83	relationship	relationship	NOUN
hassl-842	118	84	(	(	PUNCT
hassl-842	118	85	detre	detre	NOUN
hassl-842	118	86	&	&	CCONJ
hassl-842	118	87	gunderson	gunderson	PROPN
hassl-842	118	88	,	,	PUNCT
hassl-842	118	89	2011	2011	NUM
hassl-842	118	90	;	;	PUNCT
hassl-842	118	91	lópez	lópez	PROPN
hassl-842	118	92	,	,	PUNCT
hassl-842	118	93	garcia	garcia	PROPN
hassl-842	118	94	,	,	PUNCT
hassl-842	118	95	&	&	CCONJ
hassl-842	118	96	rodriguez	rodriguez	PROPN
hassl-842	118	97	,	,	PUNCT
hassl-842	118	98	2007	2007	NUM
hassl-842	118	99	)	)	PUNCT
hassl-842	118	100	and	and	CCONJ
hassl-842	118	101	to	to	ADP
hassl-842	118	102	even	even	ADV
hassl-842	118	103	mixed	mixed	ADJ
hassl-842	118	104	results	result	NOUN
hassl-842	118	105	(	(	PUNCT
hassl-842	118	106	burhan	burhan	PROPN
hassl-842	118	107	.	.	PROPN
hassl-842	118	108	&	&	CCONJ
hassl-842	118	109	rahmanti	rahmanti	PROPN
hassl-842	118	110	,	,	PUNCT
hassl-842	118	111	2009	2009	NUM
hassl-842	118	112	;	;	PUNCT
hassl-842	118	113	diantimala	diantimala	NOUN
hassl-842	118	114	,	,	PUNCT
hassl-842	118	115	2018	2018	NUM
hassl-842	118	116	;	;	PUNCT
hassl-842	118	117	ogundare	ogundare	NOUN
hassl-842	118	118	,	,	PUNCT
hassl-842	118	119	2013	2013	NUM
hassl-842	118	120	;	;	PUNCT
hassl-842	118	121	omnamasivaya	omnamasivaya	PROPN
hassl-842	118	122	&	&	CCONJ
hassl-842	118	123	prasad	prasad	PROPN
hassl-842	118	124	,	,	PUNCT
hassl-842	118	125	2016	2016	NUM
hassl-842	118	126	;	;	PUNCT
hassl-842	118	127	wang	wang	PROPN
hassl-842	118	128	,	,	PUNCT
hassl-842	118	129	2017	2017	NUM
hassl-842	118	130	)	)	PUNCT
hassl-842	118	131	.	.	PUNCT
hassl-842	119	1	these	these	DET
hassl-842	119	2	studies	study	NOUN
hassl-842	119	3	used	use	VERB
hassl-842	119	4	various	various	ADJ
hassl-842	119	5	types	type	NOUN
hassl-842	119	6	of	of	ADP
hassl-842	119	7	variables	variable	NOUN
hassl-842	119	8	to	to	PART
hassl-842	119	9	measure	measure	VERB
hassl-842	119	10	the	the	DET
hassl-842	119	11	financial	financial	ADJ
hassl-842	119	12	performance	performance	NOUN
hassl-842	119	13	of	of	ADP
hassl-842	119	14	organizations	organization	NOUN
hassl-842	119	15	such	such	ADJ
hassl-842	119	16	as	as	ADP
hassl-842	119	17	accounting	accounting	NOUN
hassl-842	119	18	-	-	PUNCT
hassl-842	119	19	based	base	VERB
hassl-842	119	20	measures	measure	NOUN
hassl-842	119	21	(	(	PUNCT
hassl-842	119	22	roa	roa	PROPN
hassl-842	119	23	,	,	PUNCT
hassl-842	119	24	roe	roe	NOUN
hassl-842	119	25	,	,	PUNCT
hassl-842	119	26	profit	profit	NOUN
hassl-842	119	27	before	before	ADP
hassl-842	119	28	tax	tax	NOUN
hassl-842	119	29	,	,	PUNCT
hassl-842	119	30	profit	profit	NOUN
hassl-842	119	31	margin	margin	NOUN
hassl-842	119	32	)	)	PUNCT
hassl-842	119	33	.	.	PUNCT
hassl-842	120	1	and	and	CCONJ
hassl-842	120	2	market	market	NOUN
hassl-842	120	3	-	-	PUNCT
hassl-842	120	4	based	base	VERB
hassl-842	120	5	measures	measure	NOUN
hassl-842	120	6	(	(	PUNCT
hassl-842	120	7	mps	mp	NOUN
hassl-842	120	8	,	,	PUNCT
hassl-842	120	9	volatility	volatility	NOUN
hassl-842	120	10	in	in	ADP
hassl-842	120	11	share	share	NOUN
hassl-842	120	12	prices	price	NOUN
hassl-842	120	13	and	and	CCONJ
hassl-842	120	14	market	market	NOUN
hassl-842	120	15	capitalisation	capitalisation	NOUN
hassl-842	120	16	)	)	PUNCT
hassl-842	120	17	.	.	PUNCT
hassl-842	121	1	while	while	SCONJ
hassl-842	121	2	,	,	PUNCT
hassl-842	121	3	the	the	DET
hassl-842	121	4	measures	measure	NOUN
hassl-842	121	5	for	for	ADP
hassl-842	121	6	sustainability	sustainability	NOUN
hassl-842	121	7	disclosures	disclosure	NOUN
hassl-842	121	8	used	use	VERB
hassl-842	121	9	by	by	ADP
hassl-842	121	10	these	these	DET
hassl-842	121	11	studies	study	NOUN
hassl-842	121	12	are	be	AUX
hassl-842	121	13	gri	gri	NOUN
hassl-842	121	14	-	-	PUNCT
hassl-842	121	15	based	base	VERB
hassl-842	121	16	,	,	PUNCT
hassl-842	121	17	disclosure	disclosure	NOUN
hassl-842	121	18	index	index	NOUN
hassl-842	121	19	scores	score	NOUN
hassl-842	121	20	,	,	PUNCT
hassl-842	121	21	sustainability	sustainability	NOUN
hassl-842	121	22	reports	report	NOUN
hassl-842	121	23	and	and	CCONJ
hassl-842	121	24	external	external	ADJ
hassl-842	121	25	sustainability	sustainability	NOUN
hassl-842	121	26	ratings	rating	NOUN
hassl-842	121	27	.	.	PUNCT
hassl-842	122	1	in	in	ADP
hassl-842	122	2	an	an	DET
hassl-842	122	3	earlier	early	ADJ
hassl-842	122	4	study	study	NOUN
hassl-842	122	5	done	do	VERB
hassl-842	122	6	in	in	ADP
hassl-842	122	7	sustainable	sustainable	ADJ
hassl-842	122	8	development	development	NOUN
hassl-842	122	9	and	and	CCONJ
hassl-842	122	10	corporate	corporate	ADJ
hassl-842	122	11	performance	performance	NOUN
hassl-842	122	12	,	,	PUNCT
hassl-842	122	13	lópez	lópez	PROPN
hassl-842	122	14	et	et	PROPN
hassl-842	122	15	al	al	PROPN
hassl-842	122	16	.	.	PROPN
hassl-842	123	1	(	(	PUNCT
hassl-842	123	2	2007	2007	NUM
hassl-842	123	3	)	)	PUNCT
hassl-842	123	4	examined	examine	VERB
hassl-842	123	5	the	the	DET
hassl-842	123	6	relationship	relationship	NOUN
hassl-842	123	7	between	between	ADP
hassl-842	123	8	csr	csr	X
hassl-842	123	9	(	(	PUNCT
hassl-842	123	10	comprised	comprise	VERB
hassl-842	123	11	of	of	ADP
hassl-842	123	12	economic	economic	ADJ
hassl-842	123	13	,	,	PUNCT
hassl-842	123	14	social	social	ADJ
hassl-842	123	15	and	and	CCONJ
hassl-842	123	16	environmental	environmental	ADJ
hassl-842	123	17	indicators	indicator	NOUN
hassl-842	123	18	)	)	PUNCT
hassl-842	123	19	and	and	CCONJ
hassl-842	123	20	various	various	ADJ
hassl-842	123	21	accounting	accounting	NOUN
hassl-842	123	22	indicators	indicator	NOUN
hassl-842	123	23	(	(	PUNCT
hassl-842	123	24	focusing	focus	VERB
hassl-842	123	25	on	on	ADP
hassl-842	123	26	profit	profit	NOUN
hassl-842	123	27	before	before	ADP
hassl-842	123	28	tax	tax	NOUN
hassl-842	123	29	,	,	PUNCT
hassl-842	123	30	revenue	revenue	NOUN
hassl-842	123	31	,	,	PUNCT
hassl-842	123	32	assets	asset	NOUN
hassl-842	123	33	,	,	PUNCT
hassl-842	123	34	capital	capital	NOUN
hassl-842	123	35	,	,	PUNCT
hassl-842	123	36	profit	profit	NOUN
hassl-842	123	37	margin	margin	NOUN
hassl-842	123	38	,	,	PUNCT
hassl-842	123	39	return	return	VERB
hassl-842	123	40	on	on	ADP
hassl-842	123	41	earnings	earning	NOUN
hassl-842	123	42	,	,	PUNCT
hassl-842	123	43	roa	roa	NOUN
hassl-842	123	44	and	and	CCONJ
hassl-842	123	45	cost	cost	NOUN
hassl-842	123	46	of	of	ADP
hassl-842	123	47	capital	capital	NOUN
hassl-842	123	48	)	)	PUNCT
hassl-842	123	49	.	.	PUNCT
hassl-842	124	1	the	the	DET
hassl-842	124	2	authors	author	NOUN
hassl-842	124	3	used	use	VERB
hassl-842	124	4	a	a	DET
hassl-842	124	5	sample	sample	NOUN
hassl-842	124	6	of	of	ADP
hassl-842	124	7	55	55	NUM
hassl-842	124	8	firms	firm	NOUN
hassl-842	124	9	from	from	ADP
hassl-842	124	10	the	the	DET
hassl-842	124	11	dow	dow	PROPN
hassl-842	124	12	jones	jones	PROPN
hassl-842	124	13	sustainability	sustainability	PROPN
hassl-842	124	14	index	index	NOUN
hassl-842	124	15	(	(	PUNCT
hassl-842	124	16	djsi	djsi	NUM
hassl-842	124	17	)	)	PUNCT
hassl-842	124	18	and	and	CCONJ
hassl-842	124	19	compared	compare	VERB
hassl-842	124	20	them	they	PRON
hassl-842	124	21	with	with	ADP
hassl-842	124	22	55	55	NUM
hassl-842	124	23	firms	firm	NOUN
hassl-842	124	24	from	from	ADP
hassl-842	124	25	the	the	DET
hassl-842	124	26	dow	dow	PROPN
hassl-842	124	27	jones	jones	PROPN
hassl-842	124	28	global	global	PROPN
hassl-842	124	29	index	index	PROPN
hassl-842	124	30	(	(	PUNCT
hassl-842	124	31	djgi	djgi	NOUN
hassl-842	124	32	)	)	PUNCT
hassl-842	124	33	for	for	ADP
hassl-842	124	34	the	the	DET
hassl-842	124	35	period	period	NOUN
hassl-842	124	36	of	of	ADP
hassl-842	124	37	1998	1998	NUM
hassl-842	124	38	to	to	ADP
hassl-842	124	39	2004	2004	NUM
hassl-842	124	40	.	.	PUNCT
hassl-842	125	1	the	the	DET
hassl-842	125	2	results	result	NOUN
hassl-842	125	3	showed	show	VERB
hassl-842	125	4	a	a	DET
hassl-842	125	5	negative	negative	ADJ
hassl-842	125	6	relationship	relationship	NOUN
hassl-842	125	7	between	between	ADP
hassl-842	125	8	csr	csr	NOUN
hassl-842	125	9	and	and	CCONJ
hassl-842	125	10	corporate	corporate	ADJ
hassl-842	125	11	performance	performance	NOUN
hassl-842	125	12	indicators	indicator	NOUN
hassl-842	125	13	.	.	PUNCT
hassl-842	126	1	burhan	burhan	PROPN
hassl-842	126	2	.	.	PUNCT
hassl-842	127	1	and	and	CCONJ
hassl-842	127	2	rahmanti	rahmanti	ADJ
hassl-842	127	3	(	(	PUNCT
hassl-842	127	4	2009	2009	NUM
hassl-842	127	5	)	)	PUNCT
hassl-842	127	6	also	also	ADV
hassl-842	127	7	tested	test	VERB
hassl-842	127	8	the	the	DET
hassl-842	127	9	relationship	relationship	NOUN
hassl-842	127	10	between	between	ADP
hassl-842	127	11	sustainability	sustainability	NOUN
hassl-842	127	12	reporting	reporting	NOUN
hassl-842	127	13	as	as	ADP
hassl-842	127	14	a	a	DET
hassl-842	127	15	whole	whole	NOUN
hassl-842	127	16	and	and	CCONJ
hassl-842	127	17	each	each	PRON
hassl-842	127	18	of	of	ADP
hassl-842	127	19	the	the	DET
hassl-842	127	20	elements	element	NOUN
hassl-842	127	21	of	of	ADP
hassl-842	127	22	sustainability	sustainability	NOUN
hassl-842	127	23	reporting	reporting	NOUN
hassl-842	127	24	(	(	PUNCT
hassl-842	127	25	economic	economic	ADJ
hassl-842	127	26	,	,	PUNCT
hassl-842	127	27	environmental	environmental	ADJ
hassl-842	127	28	and	and	CCONJ
hassl-842	127	29	social	social	ADJ
hassl-842	127	30	performance	performance	NOUN
hassl-842	127	31	disclosures	disclosure	NOUN
hassl-842	127	32	)	)	PUNCT
hassl-842	127	33	with	with	ADP
hassl-842	127	34	company	company	NOUN
hassl-842	127	35	performance	performance	NOUN
hassl-842	127	36	(	(	PUNCT
hassl-842	127	37	roa	roa	NOUN
hassl-842	127	38	)	)	PUNCT
hassl-842	127	39	using	use	VERB
hassl-842	127	40	32	32	NUM
hassl-842	127	41	companies	company	NOUN
hassl-842	127	42	listed	list	VERB
hassl-842	127	43	on	on	ADP
hassl-842	127	44	the	the	DET
hassl-842	127	45	indonesian	indonesian	ADJ
hassl-842	127	46	stock	stock	PROPN
hassl-842	127	47	exchange	exchange	NOUN
hassl-842	127	48	from	from	ADP
hassl-842	127	49	2006	2006	NUM
hassl-842	127	50	to	to	ADP
hassl-842	127	51	2009	2009	NUM
hassl-842	127	52	.	.	PUNCT
hassl-842	128	1	the	the	DET
hassl-842	128	2	study	study	NOUN
hassl-842	128	3	found	find	VERB
hassl-842	128	4	that	that	SCONJ
hassl-842	128	5	sustainability	sustainability	NOUN
hassl-842	128	6	reporting	reporting	NOUN
hassl-842	128	7	influences	influence	NOUN
hassl-842	128	8	company	company	NOUN
hassl-842	128	9	performance	performance	NOUN
hassl-842	128	10	but	but	CCONJ
hassl-842	128	11	only	only	ADV
hassl-842	128	12	partially	partially	ADV
hassl-842	128	13	.	.	PUNCT
hassl-842	129	1	only	only	ADV
hassl-842	129	2	social	social	ADJ
hassl-842	129	3	performance	performance	NOUN
hassl-842	129	4	disclosure	disclosure	NOUN
hassl-842	129	5	influences	influence	VERB
hassl-842	129	6	the	the	DET
hassl-842	129	7	company	company	NOUN
hassl-842	129	8	performance	performance	NOUN
hassl-842	129	9	.	.	PUNCT
hassl-842	130	1	humanities	humanity	NOUN
hassl-842	130	2	and	and	CCONJ
hassl-842	130	3	social	social	ADJ
hassl-842	130	4	sciences	science	NOUN
hassl-842	130	5	letters	letter	NOUN
hassl-842	130	6	,	,	PUNCT
hassl-842	130	7	2020	2020	NUM
hassl-842	130	8	,	,	PUNCT
hassl-842	130	9	8(1	8(1	NOUN
hassl-842	130	10	):	):	PUNCT
hassl-842	130	11	91	91	NUM
hassl-842	130	12	-	-	SYM
hassl-842	130	13	109	109	NUM
hassl-842	130	14	96	96	NUM
hassl-842	130	15	©	©	PROPN
hassl-842	130	16	2020	2020	NUM
hassl-842	130	17	conscientia	conscientia	PROPN
hassl-842	130	18	beam	beam	PROPN
hassl-842	130	19	.	.	PUNCT
hassl-842	131	1	all	all	DET
hassl-842	131	2	rights	right	NOUN
hassl-842	131	3	reserved	reserve	VERB
hassl-842	131	4	.	.	PUNCT
hassl-842	132	1	mishra	mishra	PROPN
hassl-842	132	2	and	and	CCONJ
hassl-842	132	3	suar	suar	PROPN
hassl-842	132	4	(	(	PUNCT
hassl-842	132	5	2010	2010	NUM
hassl-842	132	6	)	)	PUNCT
hassl-842	132	7	investigated	investigate	VERB
hassl-842	132	8	whether	whether	SCONJ
hassl-842	132	9	csr	csr	NOUN
hassl-842	132	10	towards	towards	ADP
hassl-842	132	11	primary	primary	ADJ
hassl-842	132	12	stakeholders	stakeholder	NOUN
hassl-842	132	13	influenced	influence	VERB
hassl-842	132	14	the	the	DET
hassl-842	132	15	financial	financial	ADJ
hassl-842	132	16	(	(	PUNCT
hassl-842	132	17	industry	industry	NOUN
hassl-842	132	18	-	-	PUNCT
hassl-842	132	19	adjusted	adjust	VERB
hassl-842	132	20	roa	roa	NOUN
hassl-842	132	21	)	)	PUNCT
hassl-842	132	22	and	and	CCONJ
hassl-842	132	23	non	non	ADJ
hassl-842	132	24	-	-	ADJ
hassl-842	132	25	financial	financial	ADJ
hassl-842	132	26	performance	performance	NOUN
hassl-842	132	27	.	.	PUNCT
hassl-842	133	1	the	the	DET
hassl-842	133	2	findings	finding	NOUN
hassl-842	133	3	indicated	indicate	VERB
hassl-842	133	4	that	that	SCONJ
hassl-842	133	5	there	there	PRON
hassl-842	133	6	was	be	VERB
hassl-842	133	7	a	a	DET
hassl-842	133	8	positive	positive	ADJ
hassl-842	133	9	relationship	relationship	NOUN
hassl-842	133	10	between	between	ADP
hassl-842	133	11	csr	csr	NOUN
hassl-842	133	12	and	and	CCONJ
hassl-842	133	13	firm	firm	ADJ
hassl-842	133	14	performance	performance	NOUN
hassl-842	133	15	.	.	PUNCT
hassl-842	134	1	stock	stock	NOUN
hassl-842	134	2	-	-	PUNCT
hassl-842	134	3	listed	list	VERB
hassl-842	134	4	firms	firm	NOUN
hassl-842	134	5	showed	show	VERB
hassl-842	134	6	responsible	responsible	ADJ
hassl-842	134	7	business	business	NOUN
hassl-842	134	8	practices	practice	NOUN
hassl-842	134	9	and	and	CCONJ
hassl-842	134	10	better	well	ADJ
hassl-842	134	11	financial	financial	ADJ
hassl-842	134	12	performance	performance	NOUN
hassl-842	134	13	than	than	ADP
hassl-842	134	14	non	non	ADJ
hassl-842	134	15	-	-	ADJ
hassl-842	134	16	stock	stock	ADJ
hassl-842	134	17	-	-	PUNCT
hassl-842	134	18	listed	list	VERB
hassl-842	134	19	firms	firm	NOUN
hassl-842	134	20	.	.	PUNCT
hassl-842	135	1	detre	detre	NOUN
hassl-842	135	2	and	and	CCONJ
hassl-842	135	3	gunderson	gunderson	PROPN
hassl-842	135	4	(	(	PUNCT
hassl-842	135	5	2011	2011	NUM
hassl-842	135	6	)	)	PUNCT
hassl-842	135	7	explored	explore	VERB
hassl-842	135	8	the	the	DET
hassl-842	135	9	relationship	relationship	NOUN
hassl-842	135	10	between	between	ADP
hassl-842	135	11	share	share	NOUN
hassl-842	135	12	values	value	NOUN
hassl-842	135	13	of	of	ADP
hassl-842	135	14	publicly	publicly	ADV
hassl-842	135	15	traded	trade	VERB
hassl-842	135	16	u.s	u.s	PROPN
hassl-842	135	17	.	.	PROPN
hassl-842	135	18	agribusiness	agribusiness	NOUN
hassl-842	135	19	firms	firm	NOUN
hassl-842	135	20	with	with	ADP
hassl-842	135	21	the	the	DET
hassl-842	135	22	adoption	adoption	NOUN
hassl-842	135	23	of	of	ADP
hassl-842	135	24	csr	csr	NOUN
hassl-842	135	25	practices	practice	NOUN
hassl-842	135	26	(	(	PUNCT
hassl-842	135	27	economic	economic	ADJ
hassl-842	135	28	,	,	PUNCT
hassl-842	135	29	environmental	environmental	ADJ
hassl-842	135	30	and	and	CCONJ
hassl-842	135	31	social	social	ADJ
hassl-842	135	32	)	)	PUNCT
hassl-842	135	33	.	.	PUNCT
hassl-842	136	1	the	the	DET
hassl-842	136	2	authors	author	NOUN
hassl-842	136	3	found	find	VERB
hassl-842	136	4	that	that	SCONJ
hassl-842	136	5	the	the	DET
hassl-842	136	6	values	value	NOUN
hassl-842	136	7	of	of	ADP
hassl-842	136	8	agribusinesses	agribusiness	NOUN
hassl-842	136	9	react	react	VERB
hassl-842	136	10	negatively	negatively	ADV
hassl-842	136	11	(	(	PUNCT
hassl-842	136	12	at	at	ADP
hassl-842	136	13	least	least	ADJ
hassl-842	136	14	in	in	ADP
hassl-842	136	15	the	the	DET
hassl-842	136	16	short	short	ADJ
hassl-842	136	17	-	-	PUNCT
hassl-842	136	18	term	term	NOUN
hassl-842	136	19	)	)	PUNCT
hassl-842	136	20	with	with	ADP
hassl-842	136	21	csr	csr	PROPN
hassl-842	136	22	.	.	PROPN
hassl-842	136	23	in	in	ADP
hassl-842	136	24	the	the	DET
hassl-842	136	25	year	year	NOUN
hassl-842	136	26	2012	2012	NUM
hassl-842	136	27	,	,	PUNCT
hassl-842	136	28	ameer	ameer	NOUN
hassl-842	136	29	and	and	CCONJ
hassl-842	136	30	othman	othman	PROPN
hassl-842	136	31	(	(	PUNCT
hassl-842	136	32	2012	2012	NUM
hassl-842	136	33	)	)	PUNCT
hassl-842	136	34	examined	examine	VERB
hassl-842	136	35	the	the	DET
hassl-842	136	36	relationship	relationship	NOUN
hassl-842	136	37	between	between	ADP
hassl-842	136	38	sustainable	sustainable	ADJ
hassl-842	136	39	practices	practice	NOUN
hassl-842	136	40	with	with	ADP
hassl-842	136	41	financial	financial	ADJ
hassl-842	136	42	performance	performance	NOUN
hassl-842	136	43	using	use	VERB
hassl-842	136	44	top	top	ADJ
hassl-842	136	45	100	100	NUM
hassl-842	136	46	sustainable	sustainable	ADJ
hassl-842	136	47	global	global	ADJ
hassl-842	136	48	companies	company	NOUN
hassl-842	136	49	in	in	ADP
hassl-842	136	50	2008	2008	NUM
hassl-842	136	51	from	from	ADP
hassl-842	136	52	the	the	DET
hassl-842	136	53	developed	develop	VERB
hassl-842	136	54	countries	country	NOUN
hassl-842	136	55	and	and	CCONJ
hassl-842	136	56	emerging	emerge	VERB
hassl-842	136	57	markets	market	NOUN
hassl-842	136	58	.	.	PUNCT
hassl-842	137	1	this	this	DET
hassl-842	137	2	paper	paper	NOUN
hassl-842	137	3	built	build	VERB
hassl-842	137	4	on	on	ADP
hassl-842	137	5	the	the	DET
hassl-842	137	6	study	study	NOUN
hassl-842	137	7	by	by	ADP
hassl-842	137	8	lópez	lópez	PROPN
hassl-842	137	9	et	et	PROPN
hassl-842	137	10	al	al	PROPN
hassl-842	137	11	.	.	PUNCT
hassl-842	137	12	(	(	PUNCT
hassl-842	137	13	2007	2007	NUM
hassl-842	137	14	)	)	PUNCT
hassl-842	137	15	,	,	PUNCT
hassl-842	137	16	and	and	CCONJ
hassl-842	137	17	overall	overall	ADJ
hassl-842	137	18	the	the	DET
hassl-842	137	19	statistical	statistical	ADJ
hassl-842	137	20	results	result	NOUN
hassl-842	137	21	of	of	ADP
hassl-842	137	22	the	the	DET
hassl-842	137	23	study	study	NOUN
hassl-842	137	24	confirmed	confirm	VERB
hassl-842	137	25	that	that	SCONJ
hassl-842	137	26	that	that	SCONJ
hassl-842	137	27	companies	company	NOUN
hassl-842	137	28	which	which	PRON
hassl-842	137	29	emphasise	emphasise	VERB
hassl-842	137	30	sustainability	sustainability	NOUN
hassl-842	137	31	practices	practice	NOUN
hassl-842	137	32	have	have	VERB
hassl-842	137	33	higher	high	ADJ
hassl-842	137	34	financial	financial	ADJ
hassl-842	137	35	performance	performance	NOUN
hassl-842	137	36	(	(	PUNCT
hassl-842	137	37	measured	measure	VERB
hassl-842	137	38	by	by	ADP
hassl-842	137	39	roa	roa	PROPN
hassl-842	137	40	,	,	PUNCT
hassl-842	137	41	profit	profit	NOUN
hassl-842	137	42	before	before	ADP
hassl-842	137	43	taxation	taxation	NOUN
hassl-842	137	44	,	,	PUNCT
hassl-842	137	45	and	and	CCONJ
hassl-842	137	46	cash	cash	NOUN
hassl-842	137	47	flow	flow	NOUN
hassl-842	137	48	from	from	ADP
hassl-842	137	49	operations	operation	NOUN
hassl-842	137	50	)	)	PUNCT
hassl-842	137	51	compared	compare	VERB
hassl-842	137	52	to	to	ADP
hassl-842	137	53	those	those	PRON
hassl-842	137	54	without	without	ADP
hassl-842	137	55	such	such	ADJ
hassl-842	137	56	commitments	commitment	NOUN
hassl-842	137	57	.	.	PUNCT
hassl-842	138	1	furthermore	furthermore	ADV
hassl-842	138	2	,	,	PUNCT
hassl-842	138	3	the	the	DET
hassl-842	138	4	findings	finding	NOUN
hassl-842	138	5	showed	show	VERB
hassl-842	138	6	that	that	SCONJ
hassl-842	138	7	the	the	DET
hassl-842	138	8	financial	financial	ADJ
hassl-842	138	9	performance	performance	NOUN
hassl-842	138	10	of	of	ADP
hassl-842	138	11	sustainable	sustainable	ADJ
hassl-842	138	12	companies	company	NOUN
hassl-842	138	13	has	have	AUX
hassl-842	138	14	increased	increase	VERB
hassl-842	138	15	and	and	CCONJ
hassl-842	138	16	been	be	AUX
hassl-842	138	17	sustained	sustain	VERB
hassl-842	138	18	over	over	ADP
hassl-842	138	19	the	the	DET
hassl-842	138	20	periods	period	NOUN
hassl-842	138	21	from	from	ADP
hassl-842	138	22	2006	2006	NUM
hassl-842	138	23	to	to	ADP
hassl-842	138	24	2008	2008	NUM
hassl-842	138	25	,	,	PUNCT
hassl-842	138	26	2006	2006	NUM
hassl-842	138	27	to	to	ADP
hassl-842	138	28	2009	2009	NUM
hassl-842	138	29	,	,	PUNCT
hassl-842	138	30	and	and	CCONJ
hassl-842	138	31	2006	2006	NUM
hassl-842	138	32	to	to	ADP
hassl-842	138	33	2010	2010	NUM
hassl-842	138	34	,	,	PUNCT
hassl-842	138	35	respectively	respectively	ADV
hassl-842	138	36	.	.	PUNCT
hassl-842	139	1	in	in	ADP
hassl-842	139	2	the	the	DET
hassl-842	139	3	same	same	ADJ
hassl-842	139	4	year	year	NOUN
hassl-842	139	5	,	,	PUNCT
hassl-842	139	6	using	use	VERB
hassl-842	139	7	public	public	ADJ
hassl-842	139	8	-	-	PUNCT
hassl-842	139	9	listed	list	VERB
hassl-842	139	10	companies	company	NOUN
hassl-842	139	11	in	in	ADP
hassl-842	139	12	the	the	DET
hassl-842	139	13	singapore	singapore	PROPN
hassl-842	139	14	stock	stock	PROPN
hassl-842	139	15	exchange	exchange	PROPN
hassl-842	139	16	,	,	PUNCT
hassl-842	139	17	khaveh	khaveh	PROPN
hassl-842	139	18	et	et	PROPN
hassl-842	139	19	al	al	PROPN
hassl-842	139	20	.	.	PROPN
hassl-842	140	1	(	(	PUNCT
hassl-842	140	2	2012	2012	NUM
hassl-842	140	3	)	)	PUNCT
hassl-842	140	4	investigated	investigate	VERB
hassl-842	140	5	the	the	DET
hassl-842	140	6	effect	effect	NOUN
hassl-842	140	7	of	of	ADP
hassl-842	140	8	csr	csr	NOUN
hassl-842	140	9	reporting	reporting	NOUN
hassl-842	140	10	(	(	PUNCT
hassl-842	140	11	environmental	environmental	ADJ
hassl-842	140	12	and	and	CCONJ
hassl-842	140	13	social	social	ADJ
hassl-842	140	14	performance	performance	NOUN
hassl-842	140	15	disclosures	disclosure	NOUN
hassl-842	140	16	)	)	PUNCT
hassl-842	140	17	with	with	ADP
hassl-842	140	18	firm	firm	NOUN
hassl-842	140	19	’s	’s	PART
hassl-842	140	20	revenue	revenue	NOUN
hassl-842	140	21	,	,	PUNCT
hassl-842	140	22	dividend	dividend	NOUN
hassl-842	140	23	paid	pay	VERB
hassl-842	140	24	(	(	PUNCT
hassl-842	140	25	represents	represent	VERB
hassl-842	140	26	shareholders	shareholder	NOUN
hassl-842	140	27	’	'	PUNCT
hassl-842	140	28	wealth	wealth	NOUN
hassl-842	140	29	)	)	PUNCT
hassl-842	140	30	and	and	CCONJ
hassl-842	140	31	share	share	NOUN
hassl-842	140	32	price	price	NOUN
hassl-842	140	33	the	the	DET
hassl-842	140	34	study	study	NOUN
hassl-842	140	35	found	find	VERB
hassl-842	140	36	that	that	SCONJ
hassl-842	140	37	there	there	PRON
hassl-842	140	38	is	be	VERB
hassl-842	140	39	a	a	DET
hassl-842	140	40	positive	positive	ADJ
hassl-842	140	41	and	and	CCONJ
hassl-842	140	42	significant	significant	ADJ
hassl-842	140	43	relationship	relationship	NOUN
hassl-842	140	44	between	between	ADP
hassl-842	140	45	environmental	environmental	ADJ
hassl-842	140	46	and	and	CCONJ
hassl-842	140	47	social	social	ADJ
hassl-842	140	48	performance	performance	NOUN
hassl-842	140	49	disclosures	disclosure	NOUN
hassl-842	140	50	with	with	ADP
hassl-842	140	51	revenue	revenue	NOUN
hassl-842	140	52	,	,	PUNCT
hassl-842	140	53	shareholders	shareholder	NOUN
hassl-842	140	54	’	'	PUNCT
hassl-842	140	55	wealth	wealth	NOUN
hassl-842	140	56	and	and	CCONJ
hassl-842	140	57	share	share	NOUN
hassl-842	140	58	price	price	NOUN
hassl-842	140	59	.	.	PUNCT
hassl-842	141	1	ogundare	ogundare	NOUN
hassl-842	141	2	(	(	PUNCT
hassl-842	141	3	2013	2013	NUM
hassl-842	141	4	)	)	PUNCT
hassl-842	141	5	examined	examine	VERB
hassl-842	141	6	the	the	DET
hassl-842	141	7	impact	impact	NOUN
hassl-842	141	8	of	of	ADP
hassl-842	141	9	sustainability	sustainability	NOUN
hassl-842	141	10	reporting	report	VERB
hassl-842	141	11	on	on	ADP
hassl-842	141	12	organisational	organisational	ADJ
hassl-842	141	13	performance	performance	NOUN
hassl-842	141	14	using	use	VERB
hassl-842	141	15	selected	select	VERB
hassl-842	141	16	companies	company	NOUN
hassl-842	141	17	who	who	PRON
hassl-842	141	18	listed	list	VERB
hassl-842	141	19	for	for	ADP
hassl-842	141	20	the	the	DET
hassl-842	141	21	last	last	ADJ
hassl-842	141	22	ten	ten	NUM
hassl-842	141	23	years	year	NOUN
hassl-842	141	24	or	or	CCONJ
hassl-842	141	25	more	more	ADJ
hassl-842	141	26	on	on	ADP
hassl-842	141	27	bursa	bursa	PROPN
hassl-842	141	28	malaysia	malaysia	PROPN
hassl-842	141	29	.	.	PUNCT
hassl-842	142	1	the	the	DET
hassl-842	142	2	main	main	ADJ
hassl-842	142	3	focus	focus	NOUN
hassl-842	142	4	of	of	ADP
hassl-842	142	5	this	this	DET
hassl-842	142	6	study	study	NOUN
hassl-842	142	7	is	be	AUX
hassl-842	142	8	investigating	investigate	VERB
hassl-842	142	9	whether	whether	SCONJ
hassl-842	142	10	embedding	embed	VERB
hassl-842	142	11	sustainability	sustainability	NOUN
hassl-842	142	12	reporting	report	VERB
hassl-842	142	13	culture	culture	NOUN
hassl-842	142	14	into	into	ADP
hassl-842	142	15	organisational	organisational	ADJ
hassl-842	142	16	activities	activity	NOUN
hassl-842	142	17	can	can	AUX
hassl-842	142	18	impact	impact	VERB
hassl-842	142	19	significantly	significantly	ADV
hassl-842	142	20	on	on	ADP
hassl-842	142	21	such	such	DET
hassl-842	142	22	an	an	DET
hassl-842	142	23	organization	organization	NOUN
hassl-842	142	24	’s	’s	PART
hassl-842	142	25	performance	performance	NOUN
hassl-842	142	26	as	as	SCONJ
hassl-842	142	27	measured	measure	VERB
hassl-842	142	28	by	by	ADP
hassl-842	142	29	volatilities	volatility	NOUN
hassl-842	142	30	in	in	ADP
hassl-842	142	31	share	share	NOUN
hassl-842	142	32	prices	price	NOUN
hassl-842	142	33	and	and	CCONJ
hassl-842	142	34	profit	profit	NOUN
hassl-842	142	35	/	/	SYM
hassl-842	142	36	losses	loss	NOUN
hassl-842	142	37	related	relate	VERB
hassl-842	142	38	to	to	ADP
hassl-842	142	39	the	the	DET
hassl-842	142	40	ordinary	ordinary	ADJ
hassl-842	142	41	equity	equity	NOUN
hassl-842	142	42	holders	holder	NOUN
hassl-842	142	43	of	of	ADP
hassl-842	142	44	parents	parent	NOUN
hassl-842	142	45	.	.	PUNCT
hassl-842	143	1	the	the	DET
hassl-842	143	2	results	result	NOUN
hassl-842	143	3	showed	show	VERB
hassl-842	143	4	a	a	DET
hassl-842	143	5	slight	slight	ADJ
hassl-842	143	6	relationship	relationship	NOUN
hassl-842	143	7	between	between	ADP
hassl-842	143	8	sustainability	sustainability	NOUN
hassl-842	143	9	reporting	reporting	NOUN
hassl-842	143	10	and	and	CCONJ
hassl-842	143	11	low	low	ADJ
hassl-842	143	12	volatility	volatility	NOUN
hassl-842	143	13	in	in	ADP
hassl-842	143	14	share	share	NOUN
hassl-842	143	15	prices	price	NOUN
hassl-842	143	16	but	but	CCONJ
hassl-842	143	17	no	no	DET
hassl-842	143	18	relationship	relationship	NOUN
hassl-842	143	19	with	with	ADP
hassl-842	143	20	profit	profit	NOUN
hassl-842	143	21	volatility	volatility	NOUN
hassl-842	143	22	.	.	PUNCT
hassl-842	144	1	waworuntu	waworuntu	PROPN
hassl-842	144	2	et	et	PROPN
hassl-842	144	3	al	al	PROPN
hassl-842	144	4	.	.	PROPN
hassl-842	145	1	(	(	PUNCT
hassl-842	145	2	2014	2014	NUM
hassl-842	145	3	)	)	PUNCT
hassl-842	145	4	tested	test	VERB
hassl-842	145	5	the	the	DET
hassl-842	145	6	relationship	relationship	NOUN
hassl-842	145	7	between	between	ADP
hassl-842	145	8	corporate	corporate	ADJ
hassl-842	145	9	social	social	ADJ
hassl-842	145	10	performance	performance	NOUN
hassl-842	145	11	and	and	CCONJ
hassl-842	145	12	corporate	corporate	ADJ
hassl-842	145	13	financial	financial	ADJ
hassl-842	145	14	performance	performance	NOUN
hassl-842	145	15	of	of	ADP
hassl-842	145	16	top	top	ADJ
hassl-842	145	17	40	40	NUM
hassl-842	145	18	companies	company	NOUN
hassl-842	145	19	in	in	ADP
hassl-842	145	20	the	the	DET
hassl-842	145	21	asean	asean	ADJ
hassl-842	145	22	region	region	NOUN
hassl-842	145	23	using	use	VERB
hassl-842	145	24	economic	economic	ADJ
hassl-842	145	25	,	,	PUNCT
hassl-842	145	26	environment	environment	NOUN
hassl-842	145	27	and	and	CCONJ
hassl-842	145	28	social	social	ADJ
hassl-842	145	29	disclosure	disclosure	NOUN
hassl-842	145	30	variables	variable	NOUN
hassl-842	145	31	against	against	ADP
hassl-842	145	32	firm	firm	NOUN
hassl-842	145	33	’s	’s	PART
hassl-842	145	34	profitability	profitability	NOUN
hassl-842	145	35	ratios	ratio	NOUN
hassl-842	145	36	(	(	PUNCT
hassl-842	145	37	i.e.	i.e.	X
hassl-842	145	38	5	5	NUM
hassl-842	145	39	-	-	PUNCT
hassl-842	145	40	year	year	NOUN
hassl-842	145	41	average	average	ADJ
hassl-842	145	42	return	return	NOUN
hassl-842	145	43	,	,	PUNCT
hassl-842	145	44	roa	roa	PROPN
hassl-842	145	45	,	,	PUNCT
hassl-842	145	46	roe	roe	PROPN
hassl-842	145	47	and	and	CCONJ
hassl-842	145	48	eps	eps	PROPN
hassl-842	145	49	)	)	PUNCT
hassl-842	145	50	.	.	PUNCT
hassl-842	146	1	the	the	DET
hassl-842	146	2	findings	finding	NOUN
hassl-842	146	3	reported	report	VERB
hassl-842	146	4	a	a	DET
hassl-842	146	5	moderate	moderate	ADJ
hassl-842	146	6	to	to	ADP
hassl-842	146	7	strong	strong	ADJ
hassl-842	146	8	positive	positive	ADJ
hassl-842	146	9	correlation	correlation	NOUN
hassl-842	146	10	between	between	ADP
hassl-842	146	11	corporate	corporate	ADJ
hassl-842	146	12	social	social	ADJ
hassl-842	146	13	performance	performance	NOUN
hassl-842	146	14	and	and	CCONJ
hassl-842	146	15	all	all	DET
hassl-842	146	16	three	three	NUM
hassl-842	146	17	firm	firm	NOUN
hassl-842	146	18	’s	’s	PART
hassl-842	146	19	profitability	profitability	NOUN
hassl-842	146	20	ratios	ratio	NOUN
hassl-842	146	21	that	that	PRON
hassl-842	146	22	measures	measure	VERB
hassl-842	146	23	corporate	corporate	ADJ
hassl-842	146	24	financial	financial	ADJ
hassl-842	146	25	performance	performance	NOUN
hassl-842	146	26	.	.	PUNCT
hassl-842	147	1	the	the	DET
hassl-842	147	2	study	study	NOUN
hassl-842	147	3	confirmed	confirm	VERB
hassl-842	147	4	that	that	SCONJ
hassl-842	147	5	there	there	PRON
hassl-842	147	6	is	be	VERB
hassl-842	147	7	an	an	DET
hassl-842	147	8	increasing	increase	VERB
hassl-842	147	9	awareness	awareness	NOUN
hassl-842	147	10	of	of	ADP
hassl-842	147	11	csr	csr	NOUN
hassl-842	147	12	disclosure	disclosure	NOUN
hassl-842	147	13	in	in	ADP
hassl-842	147	14	the	the	DET
hassl-842	147	15	top	top	ADJ
hassl-842	147	16	listed	list	VERB
hassl-842	147	17	asean	asean	ADJ
hassl-842	147	18	companies	company	NOUN
hassl-842	147	19	.	.	PUNCT
hassl-842	148	1	martínez	martínez	PROPN
hassl-842	148	2	-	-	PUNCT
hassl-842	148	3	ferrero	ferrero	PROPN
hassl-842	148	4	et	et	PROPN
hassl-842	148	5	al	al	PROPN
hassl-842	148	6	.	.	PROPN
hassl-842	149	1	(	(	PUNCT
hassl-842	149	2	2015	2015	NUM
hassl-842	149	3	)	)	PUNCT
hassl-842	149	4	analysed	analyse	VERB
hassl-842	149	5	the	the	DET
hassl-842	149	6	relationship	relationship	NOUN
hassl-842	149	7	between	between	ADP
hassl-842	149	8	the	the	DET
hassl-842	149	9	financial	financial	ADJ
hassl-842	149	10	reporting	reporting	NOUN
hassl-842	149	11	quality	quality	NOUN
hassl-842	149	12	(	(	PUNCT
hassl-842	149	13	earnings	earning	NOUN
hassl-842	149	14	management	management	NOUN
hassl-842	149	15	using	use	VERB
hassl-842	149	16	accruals	accrual	NOUN
hassl-842	149	17	,	,	PUNCT
hassl-842	149	18	degree	degree	NOUN
hassl-842	149	19	of	of	ADP
hassl-842	149	20	accounting	account	VERB
hassl-842	149	21	conservatism	conservatism	NOUN
hassl-842	149	22	and	and	CCONJ
hassl-842	149	23	accruals	accrual	NOUN
hassl-842	149	24	quality	quality	NOUN
hassl-842	149	25	)	)	PUNCT
hassl-842	149	26	on	on	ADP
hassl-842	149	27	sustainability	sustainability	NOUN
hassl-842	149	28	information	information	NOUN
hassl-842	149	29	disclosure	disclosure	NOUN
hassl-842	149	30	obtained	obtain	VERB
hassl-842	149	31	from	from	ADP
hassl-842	149	32	25	25	NUM
hassl-842	149	33	countries	country	NOUN
hassl-842	149	34	from	from	ADP
hassl-842	149	35	2002	2002	NUM
hassl-842	149	36	to	to	ADP
hassl-842	149	37	2010	2010	NUM
hassl-842	149	38	.	.	PUNCT
hassl-842	150	1	the	the	DET
hassl-842	150	2	results	result	NOUN
hassl-842	150	3	supported	support	VERB
hassl-842	150	4	the	the	DET
hassl-842	150	5	existence	existence	NOUN
hassl-842	150	6	of	of	ADP
hassl-842	150	7	a	a	DET
hassl-842	150	8	positive	positive	ADJ
hassl-842	150	9	relationship	relationship	NOUN
hassl-842	150	10	between	between	ADP
hassl-842	150	11	financial	financial	ADJ
hassl-842	150	12	reporting	reporting	NOUN
hassl-842	150	13	quality	quality	NOUN
hassl-842	150	14	with	with	ADP
hassl-842	150	15	sustainability	sustainability	NOUN
hassl-842	150	16	information	information	NOUN
hassl-842	150	17	disclosures	disclosure	NOUN
hassl-842	150	18	.	.	PUNCT
hassl-842	151	1	nwobu	nwobu	NOUN
hassl-842	151	2	(	(	PUNCT
hassl-842	151	3	2015	2015	NUM
hassl-842	151	4	)	)	PUNCT
hassl-842	151	5	examined	examine	VERB
hassl-842	151	6	the	the	DET
hassl-842	151	7	relationship	relationship	NOUN
hassl-842	151	8	between	between	ADP
hassl-842	151	9	sustainability	sustainability	NOUN
hassl-842	151	10	reporting	reporting	NOUN
hassl-842	151	11	and	and	CCONJ
hassl-842	151	12	profitability	profitability	NOUN
hassl-842	151	13	using	use	VERB
hassl-842	151	14	accounting	accounting	NOUN
hassl-842	151	15	base	base	NOUN
hassl-842	151	16	measure	measure	NOUN
hassl-842	151	17	of	of	ADP
hassl-842	151	18	organizational	organizational	ADJ
hassl-842	151	19	performance	performance	NOUN
hassl-842	151	20	(	(	PUNCT
hassl-842	151	21	profit	profit	NOUN
hassl-842	151	22	after	after	ADP
hassl-842	151	23	tax	tax	NOUN
hassl-842	151	24	and	and	CCONJ
hassl-842	151	25	shareholders	shareholder	NOUN
hassl-842	151	26	fund	fund	NOUN
hassl-842	151	27	)	)	PUNCT
hassl-842	151	28	in	in	ADP
hassl-842	151	29	nigerian	nigerian	ADJ
hassl-842	151	30	banks	bank	NOUN
hassl-842	151	31	.	.	PUNCT
hassl-842	152	1	the	the	DET
hassl-842	152	2	author	author	NOUN
hassl-842	152	3	found	find	VERB
hassl-842	152	4	a	a	DET
hassl-842	152	5	positive	positive	ADJ
hassl-842	152	6	correlation	correlation	NOUN
hassl-842	152	7	between	between	ADP
hassl-842	152	8	sustainability	sustainability	NOUN
hassl-842	152	9	reporting	reporting	NOUN
hassl-842	152	10	index	index	NOUN
hassl-842	152	11	and	and	CCONJ
hassl-842	152	12	both	both	CCONJ
hassl-842	152	13	the	the	DET
hassl-842	152	14	organizational	organizational	ADJ
hassl-842	152	15	profitability	profitability	NOUN
hassl-842	152	16	measures	measure	NOUN
hassl-842	152	17	.	.	PUNCT
hassl-842	153	1	the	the	DET
hassl-842	153	2	results	result	NOUN
hassl-842	153	3	also	also	ADV
hassl-842	153	4	indicated	indicate	VERB
hassl-842	153	5	that	that	SCONJ
hassl-842	153	6	sustainability	sustainability	NOUN
hassl-842	153	7	reporting	reporting	NOUN
hassl-842	153	8	has	have	AUX
hassl-842	153	9	received	receive	VERB
hassl-842	153	10	substantial	substantial	ADJ
hassl-842	153	11	attention	attention	NOUN
hassl-842	153	12	over	over	ADP
hassl-842	153	13	the	the	DET
hassl-842	153	14	past	past	ADJ
hassl-842	153	15	four	four	NUM
hassl-842	153	16	years	year	NOUN
hassl-842	153	17	in	in	ADP
hassl-842	153	18	the	the	DET
hassl-842	153	19	nigerian	nigerian	ADJ
hassl-842	153	20	banking	banking	NOUN
hassl-842	153	21	industry	industry	NOUN
hassl-842	153	22	.	.	PUNCT
hassl-842	154	1	in	in	ADP
hassl-842	154	2	malaysia	malaysia	PROPN
hassl-842	154	3	,	,	PUNCT
hassl-842	154	4	kasbun	kasbun	PROPN
hassl-842	154	5	,	,	PUNCT
hassl-842	154	6	teh	teh	PROPN
hassl-842	154	7	,	,	PUNCT
hassl-842	154	8	and	and	CCONJ
hassl-842	154	9	ong	ong	INTJ
hassl-842	154	10	(	(	PUNCT
hassl-842	154	11	2016	2016	NUM
hassl-842	154	12	)	)	PUNCT
hassl-842	154	13	examined	examine	VERB
hassl-842	154	14	the	the	DET
hassl-842	154	15	relationship	relationship	NOUN
hassl-842	154	16	between	between	ADP
hassl-842	154	17	sustainability	sustainability	NOUN
hassl-842	154	18	reporting	reporting	NOUN
hassl-842	154	19	(	(	PUNCT
hassl-842	154	20	economic	economic	ADJ
hassl-842	154	21	,	,	PUNCT
hassl-842	154	22	social	social	ADJ
hassl-842	154	23	and	and	CCONJ
hassl-842	154	24	environmental	environmental	ADJ
hassl-842	154	25	indicators	indicator	NOUN
hassl-842	154	26	)	)	PUNCT
hassl-842	154	27	and	and	CCONJ
hassl-842	154	28	financial	financial	ADJ
hassl-842	154	29	performance	performance	NOUN
hassl-842	154	30	(	(	PUNCT
hassl-842	154	31	roe	roe	NOUN
hassl-842	154	32	and	and	CCONJ
hassl-842	154	33	roa	roa	PROPN
hassl-842	154	34	)	)	PUNCT
hassl-842	154	35	from	from	ADP
hassl-842	154	36	2006	2006	NUM
hassl-842	154	37	to	to	ADP
hassl-842	154	38	2013	2013	NUM
hassl-842	154	39	using	use	VERB
hassl-842	154	40	200	200	NUM
hassl-842	154	41	public	public	ADJ
hassl-842	154	42	-	-	PUNCT
hassl-842	154	43	listed	list	VERB
hassl-842	154	44	companies	company	NOUN
hassl-842	154	45	in	in	ADP
hassl-842	154	46	bursa	bursa	PROPN
hassl-842	154	47	malaysia	malaysia	PROPN
hassl-842	154	48	.	.	PUNCT
hassl-842	155	1	the	the	DET
hassl-842	155	2	study	study	NOUN
hassl-842	155	3	found	find	VERB
hassl-842	155	4	that	that	SCONJ
hassl-842	155	5	economic	economic	ADJ
hassl-842	155	6	,	,	PUNCT
hassl-842	155	7	social	social	ADJ
hassl-842	155	8	and	and	CCONJ
hassl-842	155	9	environmental	environmental	ADJ
hassl-842	155	10	sustainability	sustainability	NOUN
hassl-842	155	11	reporting	reporting	NOUN
hassl-842	155	12	is	be	AUX
hassl-842	155	13	positively	positively	ADV
hassl-842	155	14	associated	associate	VERB
hassl-842	155	15	with	with	ADP
hassl-842	155	16	the	the	DET
hassl-842	155	17	company	company	NOUN
hassl-842	155	18	’s	’s	PART
hassl-842	155	19	financial	financial	ADJ
hassl-842	155	20	performance	performance	NOUN
hassl-842	155	21	,	,	PUNCT
hassl-842	155	22	especially	especially	ADV
hassl-842	155	23	roe	roe	NOUN
hassl-842	155	24	and	and	CCONJ
hassl-842	155	25	roa	roa	PROPN
hassl-842	155	26	.	.	PUNCT
hassl-842	156	1	all	all	DET
hassl-842	156	2	three	three	NUM
hassl-842	156	3	sustainability	sustainability	NOUN
hassl-842	156	4	reporting	reporting	NOUN
hassl-842	156	5	indicators	indicator	NOUN
hassl-842	156	6	were	be	AUX
hassl-842	156	7	positively	positively	ADV
hassl-842	156	8	associated	associate	VERB
hassl-842	156	9	with	with	ADP
hassl-842	156	10	roe	roe	PROPN
hassl-842	156	11	in	in	ADP
hassl-842	156	12	the	the	DET
hassl-842	156	13	financial	financial	ADJ
hassl-842	156	14	year	year	NOUN
hassl-842	156	15	2013	2013	NUM
hassl-842	156	16	.	.	PUNCT
hassl-842	157	1	the	the	DET
hassl-842	157	2	humanities	humanity	NOUN
hassl-842	157	3	and	and	CCONJ
hassl-842	157	4	social	social	ADJ
hassl-842	157	5	sciences	science	NOUN
hassl-842	157	6	letters	letter	NOUN
hassl-842	157	7	,	,	PUNCT
hassl-842	157	8	2020	2020	NUM
hassl-842	157	9	,	,	PUNCT
hassl-842	157	10	8(1	8(1	NOUN
hassl-842	157	11	):	):	PUNCT
hassl-842	157	12	91	91	NUM
hassl-842	157	13	-	-	SYM
hassl-842	157	14	109	109	NUM
hassl-842	157	15	97	97	NUM
hassl-842	157	16	©	©	PROPN
hassl-842	157	17	2020	2020	NUM
hassl-842	157	18	conscientia	conscientia	PROPN
hassl-842	157	19	beam	beam	PROPN
hassl-842	157	20	.	.	PUNCT
hassl-842	158	1	all	all	DET
hassl-842	158	2	rights	right	NOUN
hassl-842	158	3	reserved	reserve	VERB
hassl-842	158	4	.	.	PUNCT
hassl-842	159	1	findings	finding	NOUN
hassl-842	159	2	showed	show	VERB
hassl-842	159	3	that	that	SCONJ
hassl-842	159	4	sustainability	sustainability	NOUN
hassl-842	159	5	reporting	reporting	NOUN
hassl-842	159	6	has	have	AUX
hassl-842	159	7	improved	improve	VERB
hassl-842	159	8	over	over	ADP
hassl-842	159	9	the	the	DET
hassl-842	159	10	three	three	NUM
hassl-842	159	11	years	year	NOUN
hassl-842	159	12	.	.	PUNCT
hassl-842	160	1	in	in	ADP
hassl-842	160	2	india	india	PROPN
hassl-842	160	3	,	,	PUNCT
hassl-842	160	4	omnamasivaya	omnamasivaya	NOUN
hassl-842	160	5	and	and	CCONJ
hassl-842	160	6	prasad	prasad	PROPN
hassl-842	160	7	(	(	PUNCT
hassl-842	160	8	2016	2016	NUM
hassl-842	160	9	)	)	PUNCT
hassl-842	160	10	investigated	investigate	VERB
hassl-842	160	11	the	the	DET
hassl-842	160	12	relationship	relationship	NOUN
hassl-842	160	13	between	between	ADP
hassl-842	160	14	environmental	environmental	ADJ
hassl-842	160	15	disclosure	disclosure	NOUN
hassl-842	160	16	practices	practice	NOUN
hassl-842	160	17	with	with	ADP
hassl-842	160	18	financial	financial	ADJ
hassl-842	160	19	performance	performance	NOUN
hassl-842	160	20	measured	measure	VERB
hassl-842	160	21	by	by	ADP
hassl-842	160	22	net	net	ADJ
hassl-842	160	23	profit	profit	NOUN
hassl-842	160	24	margin	margin	NOUN
hassl-842	160	25	(	(	PUNCT
hassl-842	160	26	npm	npm	PROPN
hassl-842	160	27	)	)	PUNCT
hassl-842	160	28	,	,	PUNCT
hassl-842	160	29	return	return	VERB
hassl-842	160	30	on	on	ADP
hassl-842	160	31	capital	capital	NOUN
hassl-842	160	32	employed	employ	VERB
hassl-842	160	33	(	(	PUNCT
hassl-842	160	34	roce	roce	NOUN
hassl-842	160	35	)	)	PUNCT
hassl-842	160	36	,	,	PUNCT
hassl-842	160	37	eps	eps	PROPN
hassl-842	160	38	,	,	PUNCT
hassl-842	160	39	dps	dps	PROPN
hassl-842	160	40	,	,	PUNCT
hassl-842	160	41	roa	roa	PROPN
hassl-842	160	42	,	,	PUNCT
hassl-842	160	43	roe	roe	NOUN
hassl-842	160	44	,	,	PUNCT
hassl-842	160	45	price	price	NOUN
hassl-842	160	46	-	-	PUNCT
hassl-842	160	47	earnings	earning	NOUN
hassl-842	160	48	ratio	ratio	NOUN
hassl-842	160	49	(	(	PUNCT
hassl-842	160	50	pe	pe	NOUN
hassl-842	160	51	)	)	PUNCT
hassl-842	160	52	,	,	PUNCT
hassl-842	160	53	dividend	dividend	VERB
hassl-842	160	54	payout	payout	NOUN
hassl-842	160	55	ratio	ratio	NOUN
hassl-842	160	56	(	(	PUNCT
hassl-842	160	57	dpr	dpr	PROPN
hassl-842	160	58	)	)	PUNCT
hassl-842	160	59	,	,	PUNCT
hassl-842	160	60	return	return	VERB
hassl-842	160	61	on	on	ADP
hassl-842	160	62	shareholders	shareholder	NOUN
hassl-842	160	63	(	(	PUNCT
hassl-842	160	64	ros	ros	PROPN
hassl-842	160	65	)	)	PUNCT
hassl-842	160	66	and	and	CCONJ
hassl-842	160	67	market	market	NOUN
hassl-842	160	68	price	price	NOUN
hassl-842	160	69	per	per	ADP
hassl-842	160	70	share	share	NOUN
hassl-842	160	71	(	(	PUNCT
hassl-842	160	72	mps	mps	PROPN
hassl-842	160	73	)	)	PUNCT
hassl-842	160	74	using	use	VERB
hassl-842	160	75	a	a	DET
hassl-842	160	76	sample	sample	NOUN
hassl-842	160	77	of	of	ADP
hassl-842	160	78	30	30	NUM
hassl-842	160	79	companies	company	NOUN
hassl-842	160	80	from	from	ADP
hassl-842	160	81	the	the	DET
hassl-842	160	82	bombay	bombay	PROPN
hassl-842	160	83	stock	stock	PROPN
hassl-842	160	84	exchange	exchange	PROPN
hassl-842	160	85	.	.	PUNCT
hassl-842	161	1	the	the	DET
hassl-842	161	2	study	study	NOUN
hassl-842	161	3	found	find	VERB
hassl-842	161	4	a	a	DET
hassl-842	161	5	positive	positive	ADJ
hassl-842	161	6	relationship	relationship	NOUN
hassl-842	161	7	between	between	ADP
hassl-842	161	8	environmental	environmental	ADJ
hassl-842	161	9	accounting	accounting	NOUN
hassl-842	161	10	disclosure	disclosure	NOUN
hassl-842	161	11	index	index	NOUN
hassl-842	161	12	and	and	CCONJ
hassl-842	161	13	roce	roce	PROPN
hassl-842	161	14	,	,	PUNCT
hassl-842	161	15	eps	eps	PROPN
hassl-842	161	16	,	,	PUNCT
hassl-842	161	17	dps	dps	PROPN
hassl-842	161	18	,	,	PUNCT
hassl-842	161	19	roa	roa	PROPN
hassl-842	161	20	,	,	PUNCT
hassl-842	161	21	roe	roe	PROPN
hassl-842	161	22	,	,	PUNCT
hassl-842	161	23	p	p	X
hassl-842	161	24	/	/	SYM
hassl-842	161	25	e	e	NOUN
hassl-842	161	26	and	and	CCONJ
hassl-842	161	27	mps	mps	PROPN
hassl-842	161	28	but	but	CCONJ
hassl-842	161	29	found	find	VERB
hassl-842	161	30	a	a	DET
hassl-842	161	31	negative	negative	ADJ
hassl-842	161	32	relationship	relationship	NOUN
hassl-842	161	33	between	between	ADP
hassl-842	161	34	environmental	environmental	ADJ
hassl-842	161	35	accounting	accounting	NOUN
hassl-842	161	36	disclosure	disclosure	NOUN
hassl-842	161	37	index	index	NOUN
hassl-842	161	38	and	and	CCONJ
hassl-842	161	39	npm	npm	PROPN
hassl-842	161	40	,	,	PUNCT
hassl-842	161	41	dpr	dpr	PROPN
hassl-842	161	42	and	and	CCONJ
hassl-842	161	43	ros	ros	PROPN
hassl-842	161	44	.	.	PUNCT
hassl-842	162	1	in	in	ADP
hassl-842	162	2	a	a	DET
hassl-842	162	3	more	more	ADV
hassl-842	162	4	recent	recent	ADJ
hassl-842	162	5	study	study	NOUN
hassl-842	162	6	by	by	ADP
hassl-842	162	7	wang	wang	PROPN
hassl-842	162	8	(	(	PUNCT
hassl-842	162	9	2017	2017	NUM
hassl-842	162	10	)	)	PUNCT
hassl-842	162	11	,	,	PUNCT
hassl-842	162	12	the	the	DET
hassl-842	162	13	author	author	NOUN
hassl-842	162	14	tested	test	VERB
hassl-842	162	15	the	the	DET
hassl-842	162	16	relationship	relationship	NOUN
hassl-842	162	17	between	between	ADP
hassl-842	162	18	firm	firm	ADJ
hassl-842	162	19	characteristics	characteristic	NOUN
hassl-842	162	20	and	and	CCONJ
hassl-842	162	21	the	the	DET
hassl-842	162	22	disclosure	disclosure	NOUN
hassl-842	162	23	of	of	ADP
hassl-842	162	24	sustainability	sustainability	NOUN
hassl-842	162	25	reporting	report	VERB
hassl-842	162	26	for	for	ADP
hassl-842	162	27	taiwan	taiwan	PROPN
hassl-842	162	28	50	50	NUM
hassl-842	162	29	index	index	NOUN
hassl-842	162	30	-	-	PUNCT
hassl-842	162	31	listed	list	VERB
hassl-842	162	32	companies	company	NOUN
hassl-842	162	33	.	.	PUNCT
hassl-842	163	1	the	the	DET
hassl-842	163	2	results	result	NOUN
hassl-842	163	3	showed	show	VERB
hassl-842	163	4	that	that	SCONJ
hassl-842	163	5	seven	seven	NUM
hassl-842	163	6	corporate	corporate	ADJ
hassl-842	163	7	governance	governance	NOUN
hassl-842	163	8	and	and	CCONJ
hassl-842	163	9	business	business	NOUN
hassl-842	163	10	characteristics	characteristic	NOUN
hassl-842	163	11	,	,	PUNCT
hassl-842	163	12	namely	namely	ADV
hassl-842	163	13	the	the	DET
hassl-842	163	14	size	size	NOUN
hassl-842	163	15	of	of	ADP
hassl-842	163	16	the	the	DET
hassl-842	163	17	board	board	NOUN
hassl-842	163	18	of	of	ADP
hassl-842	163	19	directors	director	NOUN
hassl-842	163	20	,	,	PUNCT
hassl-842	163	21	ratio	ratio	NOUN
hassl-842	163	22	of	of	ADP
hassl-842	163	23	independent	independent	ADJ
hassl-842	163	24	directors	director	NOUN
hassl-842	163	25	,	,	PUNCT
hassl-842	163	26	audit	audit	NOUN
hassl-842	163	27	committee	committee	NOUN
hassl-842	163	28	,	,	PUNCT
hassl-842	163	29	ratio	ratio	NOUN
hassl-842	163	30	of	of	ADP
hassl-842	163	31	export	export	NOUN
hassl-842	163	32	income	income	NOUN
hassl-842	163	33	,	,	PUNCT
hassl-842	163	34	percentage	percentage	NOUN
hassl-842	163	35	of	of	ADP
hassl-842	163	36	foreign	foreign	ADJ
hassl-842	163	37	shareholders	shareholder	NOUN
hassl-842	163	38	’	'	PUNCT
hassl-842	163	39	holdings	holding	NOUN
hassl-842	163	40	,	,	PUNCT
hassl-842	163	41	fixed	fix	VERB
hassl-842	163	42	assets	asset	NOUN
hassl-842	163	43	,	,	PUNCT
hassl-842	163	44	and	and	CCONJ
hassl-842	163	45	firm	firm	ADJ
hassl-842	163	46	growth	growth	NOUN
hassl-842	163	47	are	be	AUX
hassl-842	163	48	positively	positively	ADV
hassl-842	163	49	related	relate	VERB
hassl-842	163	50	to	to	ADP
hassl-842	163	51	the	the	DET
hassl-842	163	52	disclosure	disclosure	NOUN
hassl-842	163	53	of	of	ADP
hassl-842	163	54	sustainability	sustainability	NOUN
hassl-842	163	55	reporting	reporting	NOUN
hassl-842	163	56	,	,	PUNCT
hassl-842	163	57	whereas	whereas	SCONJ
hassl-842	163	58	the	the	DET
hassl-842	163	59	percentage	percentage	NOUN
hassl-842	163	60	of	of	ADP
hassl-842	163	61	director	director	NOUN
hassl-842	163	62	holdings	holding	NOUN
hassl-842	163	63	and	and	CCONJ
hassl-842	163	64	stock	stock	NOUN
hassl-842	163	65	price	price	NOUN
hassl-842	163	66	per	per	ADP
hassl-842	163	67	share	share	NOUN
hassl-842	163	68	is	be	AUX
hassl-842	163	69	negatively	negatively	ADV
hassl-842	163	70	related	relate	VERB
hassl-842	163	71	to	to	ADP
hassl-842	163	72	the	the	DET
hassl-842	163	73	disclosure	disclosure	NOUN
hassl-842	163	74	of	of	ADP
hassl-842	163	75	sustainability	sustainability	NOUN
hassl-842	163	76	reporting	reporting	NOUN
hassl-842	163	77	.	.	PUNCT
hassl-842	164	1	caesaria	caesaria	NOUN
hassl-842	164	2	and	and	CCONJ
hassl-842	164	3	basuki	basuki	PROPN
hassl-842	164	4	(	(	PUNCT
hassl-842	164	5	2017	2017	NUM
hassl-842	164	6	)	)	PUNCT
hassl-842	164	7	also	also	ADV
hassl-842	164	8	examined	examine	VERB
hassl-842	164	9	the	the	DET
hassl-842	164	10	effect	effect	NOUN
hassl-842	164	11	of	of	ADP
hassl-842	164	12	sustainability	sustainability	NOUN
hassl-842	164	13	report	report	NOUN
hassl-842	164	14	disclosure	disclosure	NOUN
hassl-842	164	15	(	(	PUNCT
hassl-842	164	16	economic	economic	ADJ
hassl-842	164	17	,	,	PUNCT
hassl-842	164	18	environmental	environmental	ADJ
hassl-842	164	19	and	and	CCONJ
hassl-842	164	20	social	social	ADJ
hassl-842	164	21	aspect	aspect	NOUN
hassl-842	164	22	)	)	PUNCT
hassl-842	164	23	to	to	PART
hassl-842	164	24	firm	firm	VERB
hassl-842	164	25	’s	’s	PART
hassl-842	164	26	market	market	NOUN
hassl-842	164	27	performance	performance	NOUN
hassl-842	164	28	.	.	PUNCT
hassl-842	165	1	the	the	DET
hassl-842	165	2	samples	sample	NOUN
hassl-842	165	3	taken	take	VERB
hassl-842	165	4	were	be	AUX
hassl-842	165	5	44	44	NUM
hassl-842	165	6	observations	observation	NOUN
hassl-842	165	7	from	from	ADP
hassl-842	165	8	all	all	DET
hassl-842	165	9	listed	list	VERB
hassl-842	165	10	companies	company	NOUN
hassl-842	165	11	in	in	ADP
hassl-842	165	12	indonesia	indonesia	PROPN
hassl-842	165	13	stock	stock	PROPN
hassl-842	165	14	exchange	exchange	PROPN
hassl-842	165	15	,	,	PUNCT
hassl-842	165	16	and	and	CCONJ
hassl-842	165	17	the	the	DET
hassl-842	165	18	findings	finding	NOUN
hassl-842	165	19	showed	show	VERB
hassl-842	165	20	that	that	SCONJ
hassl-842	165	21	economics	economic	NOUN
hassl-842	165	22	,	,	PUNCT
hassl-842	165	23	environmental	environmental	ADJ
hassl-842	165	24	,	,	PUNCT
hassl-842	165	25	and	and	CCONJ
hassl-842	165	26	social	social	ADJ
hassl-842	165	27	aspects	aspect	NOUN
hassl-842	165	28	have	have	VERB
hassl-842	165	29	a	a	DET
hassl-842	165	30	significant	significant	ADJ
hassl-842	165	31	positive	positive	ADJ
hassl-842	165	32	influence	influence	NOUN
hassl-842	165	33	on	on	ADP
hassl-842	165	34	the	the	DET
hassl-842	165	35	companies	company	NOUN
hassl-842	165	36	’	’	PART
hassl-842	165	37	market	market	NOUN
hassl-842	165	38	performance	performance	NOUN
hassl-842	165	39	.	.	PUNCT
hassl-842	166	1	additionally	additionally	ADV
hassl-842	166	2	,	,	PUNCT
hassl-842	166	3	lins	lin	NOUN
hassl-842	166	4	et	et	PROPN
hassl-842	166	5	al	al	PROPN
hassl-842	166	6	.	.	PROPN
hassl-842	167	1	(	(	PUNCT
hassl-842	167	2	2017	2017	NUM
hassl-842	167	3	)	)	PUNCT
hassl-842	167	4	investigated	investigate	VERB
hassl-842	167	5	corporate	corporate	ADJ
hassl-842	167	6	social	social	ADJ
hassl-842	167	7	responsibility	responsibility	NOUN
hassl-842	167	8	intensity	intensity	NOUN
hassl-842	167	9	(	(	PUNCT
hassl-842	167	10	measured	measure	VERB
hassl-842	167	11	as	as	ADP
hassl-842	167	12	social	social	ADJ
hassl-842	167	13	capital	capital	NOUN
hassl-842	167	14	)	)	PUNCT
hassl-842	167	15	during	during	ADP
hassl-842	167	16	the	the	DET
hassl-842	167	17	2008	2008	NUM
hassl-842	167	18	-	-	SYM
hassl-842	167	19	2009	2009	NUM
hassl-842	167	20	financial	financial	ADJ
hassl-842	167	21	crisis	crisis	NOUN
hassl-842	167	22	with	with	ADP
hassl-842	167	23	firm	firm	ADJ
hassl-842	167	24	performance	performance	NOUN
hassl-842	167	25	.	.	PUNCT
hassl-842	168	1	the	the	DET
hassl-842	168	2	findings	finding	NOUN
hassl-842	168	3	showed	show	VERB
hassl-842	168	4	a	a	DET
hassl-842	168	5	positive	positive	ADJ
hassl-842	168	6	relationship	relationship	NOUN
hassl-842	168	7	where	where	SCONJ
hassl-842	168	8	high	high	ADJ
hassl-842	168	9	-	-	PUNCT
hassl-842	168	10	csr	csr	NOUN
hassl-842	168	11	firms	firm	NOUN
hassl-842	168	12	experience	experience	VERB
hassl-842	168	13	higher	high	ADJ
hassl-842	168	14	stock	stock	NOUN
hassl-842	168	15	returns	return	NOUN
hassl-842	168	16	,	,	PUNCT
hassl-842	168	17	profitability	profitability	NOUN
hassl-842	168	18	,	,	PUNCT
hassl-842	168	19	growth	growth	NOUN
hassl-842	168	20	and	and	CCONJ
hassl-842	168	21	sales	sale	NOUN
hassl-842	168	22	per	per	ADP
hassl-842	168	23	employee	employee	NOUN
hassl-842	168	24	relative	relative	ADJ
hassl-842	168	25	to	to	ADP
hassl-842	168	26	low	low	ADJ
hassl-842	168	27	-	-	PUNCT
hassl-842	168	28	csr	csr	NOUN
hassl-842	168	29	firms	firm	NOUN
hassl-842	168	30	.	.	PUNCT
hassl-842	169	1	in	in	ADP
hassl-842	169	2	america	america	PROPN
hassl-842	169	3	,	,	PUNCT
hassl-842	169	4	using	use	VERB
hassl-842	169	5	a	a	DET
hassl-842	169	6	sample	sample	NOUN
hassl-842	169	7	of	of	ADP
hassl-842	169	8	95	95	NUM
hassl-842	169	9	publicly	publicly	ADV
hassl-842	169	10	traded	trade	VERB
hassl-842	169	11	american	american	ADJ
hassl-842	169	12	firms	firm	NOUN
hassl-842	169	13	from	from	ADP
hassl-842	169	14	various	various	ADJ
hassl-842	169	15	sectors	sector	NOUN
hassl-842	169	16	in	in	ADP
hassl-842	169	17	the	the	DET
hassl-842	169	18	year	year	NOUN
hassl-842	169	19	2015	2015	NUM
hassl-842	169	20	to	to	ADP
hassl-842	169	21	2016	2016	NUM
hassl-842	169	22	,	,	PUNCT
hassl-842	169	23	whetman	whetman	ADV
hassl-842	169	24	(	(	PUNCT
hassl-842	169	25	2018	2018	NUM
hassl-842	169	26	)	)	PUNCT
hassl-842	169	27	examined	examine	VERB
hassl-842	169	28	the	the	DET
hassl-842	169	29	relationship	relationship	NOUN
hassl-842	169	30	between	between	ADP
hassl-842	169	31	corporate	corporate	ADJ
hassl-842	169	32	sustainability	sustainability	NOUN
hassl-842	169	33	reporting	reporting	NOUN
hassl-842	169	34	and	and	CCONJ
hassl-842	169	35	financial	financial	ADJ
hassl-842	169	36	performance	performance	NOUN
hassl-842	169	37	of	of	ADP
hassl-842	169	38	firms	firm	NOUN
hassl-842	169	39	.	.	PUNCT
hassl-842	170	1	the	the	DET
hassl-842	170	2	author	author	NOUN
hassl-842	170	3	found	find	VERB
hassl-842	170	4	a	a	DET
hassl-842	170	5	positive	positive	ADJ
hassl-842	170	6	and	and	CCONJ
hassl-842	170	7	significant	significant	ADJ
hassl-842	170	8	effect	effect	NOUN
hassl-842	170	9	of	of	ADP
hassl-842	170	10	sustainability	sustainability	NOUN
hassl-842	170	11	reporting	report	VERB
hassl-842	170	12	on	on	ADP
hassl-842	170	13	a	a	DET
hassl-842	170	14	firm	firm	NOUN
hassl-842	170	15	’s	’s	PART
hassl-842	170	16	roe	roe	NOUN
hassl-842	170	17	,	,	PUNCT
hassl-842	170	18	roa	roa	NOUN
hassl-842	170	19	and	and	CCONJ
hassl-842	170	20	profit	profit	NOUN
hassl-842	170	21	margin	margin	NOUN
hassl-842	170	22	.	.	PUNCT
hassl-842	171	1	diantimala	diantimala	NOUN
hassl-842	171	2	(	(	PUNCT
hassl-842	171	3	2018	2018	NUM
hassl-842	171	4	)	)	PUNCT
hassl-842	171	5	investigated	investigate	VERB
hassl-842	171	6	the	the	DET
hassl-842	171	7	effect	effect	NOUN
hassl-842	171	8	of	of	ADP
hassl-842	171	9	financial	financial	ADJ
hassl-842	171	10	performance	performance	NOUN
hassl-842	171	11	on	on	ADP
hassl-842	171	12	sustainability	sustainability	NOUN
hassl-842	171	13	disclosure	disclosure	NOUN
hassl-842	171	14	and	and	CCONJ
hassl-842	171	15	also	also	ADV
hassl-842	171	16	tested	test	VERB
hassl-842	171	17	the	the	DET
hassl-842	171	18	effect	effect	NOUN
hassl-842	171	19	of	of	ADP
hassl-842	171	20	sustainability	sustainability	NOUN
hassl-842	171	21	disclosure	disclosure	NOUN
hassl-842	171	22	on	on	ADP
hassl-842	171	23	firm	firm	ADJ
hassl-842	171	24	value	value	NOUN
hassl-842	171	25	using	use	VERB
hassl-842	171	26	companies	company	NOUN
hassl-842	171	27	listed	list	VERB
hassl-842	171	28	on	on	ADP
hassl-842	171	29	the	the	DET
hassl-842	171	30	jakarta	jakarta	PROPN
hassl-842	171	31	islamic	islamic	PROPN
hassl-842	171	32	index	index	PROPN
hassl-842	171	33	.	.	PUNCT
hassl-842	172	1	the	the	DET
hassl-842	172	2	results	result	NOUN
hassl-842	172	3	illustrated	illustrate	VERB
hassl-842	172	4	that	that	SCONJ
hassl-842	172	5	higher	high	ADJ
hassl-842	172	6	liquidity	liquidity	NOUN
hassl-842	172	7	encourages	encourage	VERB
hassl-842	172	8	management	management	NOUN
hassl-842	172	9	to	to	PART
hassl-842	172	10	convey	convey	VERB
hassl-842	172	11	more	more	ADJ
hassl-842	172	12	sustainability	sustainability	NOUN
hassl-842	172	13	disclosure	disclosure	NOUN
hassl-842	172	14	.	.	PUNCT
hassl-842	173	1	higher	high	ADJ
hassl-842	173	2	sustainability	sustainability	NOUN
hassl-842	173	3	disclosure	disclosure	NOUN
hassl-842	173	4	also	also	ADV
hassl-842	173	5	significantly	significantly	ADV
hassl-842	173	6	increases	increase	VERB
hassl-842	173	7	firm	firm	ADJ
hassl-842	173	8	value	value	NOUN
hassl-842	173	9	.	.	PUNCT
hassl-842	174	1	conversely	conversely	ADV
hassl-842	174	2	,	,	PUNCT
hassl-842	174	3	the	the	DET
hassl-842	174	4	effect	effect	NOUN
hassl-842	174	5	of	of	ADP
hassl-842	174	6	leverage	leverage	NOUN
hassl-842	174	7	,	,	PUNCT
hassl-842	174	8	profitability	profitability	NOUN
hassl-842	174	9	,	,	PUNCT
hassl-842	174	10	and	and	CCONJ
hassl-842	174	11	firm	firm	ADJ
hassl-842	174	12	size	size	NOUN
hassl-842	174	13	are	be	AUX
hassl-842	174	14	not	not	PART
hassl-842	174	15	significant	significant	ADJ
hassl-842	174	16	.	.	PUNCT
hassl-842	175	1	lastly	lastly	ADV
hassl-842	175	2	,	,	PUNCT
hassl-842	175	3	johari	johari	PROPN
hassl-842	175	4	and	and	CCONJ
hassl-842	175	5	komathy	komathy	ADJ
hassl-842	175	6	(	(	PUNCT
hassl-842	175	7	2019	2019	NUM
hassl-842	175	8	)	)	PUNCT
hassl-842	175	9	examined	examine	VERB
hassl-842	175	10	the	the	DET
hassl-842	175	11	relationship	relationship	NOUN
hassl-842	175	12	between	between	ADP
hassl-842	175	13	sustainability	sustainability	NOUN
hassl-842	175	14	reporting	reporting	NOUN
hassl-842	175	15	and	and	CCONJ
hassl-842	175	16	firm	firm	ADJ
hassl-842	175	17	performance	performance	NOUN
hassl-842	175	18	using	use	VERB
hassl-842	175	19	a	a	DET
hassl-842	175	20	sample	sample	NOUN
hassl-842	175	21	of	of	ADP
hassl-842	175	22	100	100	NUM
hassl-842	175	23	top	top	ADJ
hassl-842	175	24	companies	company	NOUN
hassl-842	175	25	with	with	ADP
hassl-842	175	26	proper	proper	ADJ
hassl-842	175	27	disclosure	disclosure	NOUN
hassl-842	175	28	for	for	ADP
hassl-842	175	29	the	the	DET
hassl-842	175	30	year	year	NOUN
hassl-842	175	31	2016	2016	NUM
hassl-842	175	32	and	and	CCONJ
hassl-842	175	33	using	use	VERB
hassl-842	175	34	roa	roa	PROPN
hassl-842	175	35	,	,	PUNCT
hassl-842	175	36	roe	roe	PROPN
hassl-842	175	37	,	,	PUNCT
hassl-842	175	38	eps	eps	PROPN
hassl-842	175	39	and	and	CCONJ
hassl-842	175	40	dps	dps	NOUN
hassl-842	175	41	in	in	ADP
hassl-842	175	42	measuring	measure	VERB
hassl-842	175	43	the	the	DET
hassl-842	175	44	firm	firm	ADJ
hassl-842	175	45	performance	performance	NOUN
hassl-842	175	46	.	.	PUNCT
hassl-842	176	1	the	the	DET
hassl-842	176	2	authors	author	NOUN
hassl-842	176	3	found	find	VERB
hassl-842	176	4	that	that	SCONJ
hassl-842	176	5	sustainability	sustainability	NOUN
hassl-842	176	6	reporting	reporting	NOUN
hassl-842	176	7	has	have	VERB
hassl-842	176	8	a	a	DET
hassl-842	176	9	positive	positive	ADJ
hassl-842	176	10	relationship	relationship	NOUN
hassl-842	176	11	with	with	ADP
hassl-842	176	12	firm	firm	ADJ
hassl-842	176	13	performance	performance	NOUN
hassl-842	176	14	when	when	SCONJ
hassl-842	176	15	using	use	VERB
hassl-842	176	16	roa	roa	PROPN
hassl-842	176	17	and	and	CCONJ
hassl-842	176	18	eps	eps	PROPN
hassl-842	176	19	.	.	PROPN
hassl-842	176	20	based	base	VERB
hassl-842	176	21	on	on	ADP
hassl-842	176	22	the	the	DET
hassl-842	176	23	studies	study	NOUN
hassl-842	176	24	above	above	ADV
hassl-842	176	25	,	,	PUNCT
hassl-842	176	26	it	it	PRON
hassl-842	176	27	was	be	AUX
hassl-842	176	28	concluded	conclude	VERB
hassl-842	176	29	that	that	SCONJ
hassl-842	176	30	the	the	DET
hassl-842	176	31	financial	financial	ADJ
hassl-842	176	32	performance	performance	NOUN
hassl-842	176	33	of	of	ADP
hassl-842	176	34	organizations	organization	NOUN
hassl-842	176	35	does	do	AUX
hassl-842	176	36	have	have	VERB
hassl-842	176	37	an	an	DET
hassl-842	176	38	impact	impact	NOUN
hassl-842	176	39	on	on	ADP
hassl-842	176	40	the	the	DET
hassl-842	176	41	entity	entity	NOUN
hassl-842	176	42	’s	’s	PART
hassl-842	176	43	disclosure	disclosure	NOUN
hassl-842	176	44	of	of	ADP
hassl-842	176	45	sustainability	sustainability	NOUN
hassl-842	176	46	practices	practice	NOUN
hassl-842	176	47	.	.	PUNCT
hassl-842	177	1	preparing	prepare	VERB
hassl-842	177	2	and	and	CCONJ
hassl-842	177	3	reporting	report	VERB
hassl-842	177	4	on	on	ADP
hassl-842	177	5	the	the	DET
hassl-842	177	6	financial	financial	ADJ
hassl-842	177	7	performance	performance	NOUN
hassl-842	177	8	of	of	ADP
hassl-842	177	9	an	an	DET
hassl-842	177	10	organization	organization	NOUN
hassl-842	177	11	is	be	AUX
hassl-842	177	12	a	a	DET
hassl-842	177	13	requirement	requirement	NOUN
hassl-842	177	14	by	by	ADP
hassl-842	177	15	the	the	DET
hassl-842	177	16	malaysian	malaysian	ADJ
hassl-842	177	17	legislation	legislation	NOUN
hassl-842	177	18	,	,	PUNCT
hassl-842	177	19	and	and	CCONJ
hassl-842	177	20	malaysian	malaysian	ADJ
hassl-842	177	21	accounting	accounting	NOUN
hassl-842	177	22	standards	standards	PROPN
hassl-842	177	23	board	board	NOUN
hassl-842	177	24	(	(	PUNCT
hassl-842	177	25	masb	masb	NOUN
hassl-842	177	26	)	)	PUNCT
hassl-842	177	27	whereas	whereas	SCONJ
hassl-842	177	28	sustainability	sustainability	NOUN
hassl-842	177	29	reporting	reporting	NOUN
hassl-842	177	30	is	be	AUX
hassl-842	177	31	only	only	ADV
hassl-842	177	32	mandatory	mandatory	ADJ
hassl-842	177	33	for	for	ADP
hassl-842	177	34	malaysian	malaysian	ADJ
hassl-842	177	35	public	public	ADJ
hassl-842	177	36	-	-	PUNCT
hassl-842	177	37	listed	list	VERB
hassl-842	177	38	companies	company	NOUN
hassl-842	177	39	with	with	ADP
hassl-842	177	40	a	a	DET
hassl-842	177	41	market	market	NOUN
hassl-842	177	42	capitalization	capitalization	NOUN
hassl-842	177	43	of	of	ADP
hassl-842	177	44	rm2	rm2	PROPN
hassl-842	177	45	billion	billion	NUM
hassl-842	177	46	and	and	CCONJ
hassl-842	177	47	above	above	ADV
hassl-842	177	48	.	.	PUNCT
hassl-842	178	1	hence	hence	ADV
hassl-842	178	2	,	,	PUNCT
hassl-842	178	3	sustainability	sustainability	NOUN
hassl-842	178	4	reporting	reporting	NOUN
hassl-842	178	5	is	be	AUX
hassl-842	178	6	currently	currently	ADV
hassl-842	178	7	a	a	DET
hassl-842	178	8	voluntary	voluntary	ADJ
hassl-842	178	9	activity	activity	NOUN
hassl-842	178	10	for	for	ADP
hassl-842	178	11	midsized	midsized	ADJ
hassl-842	178	12	and	and	CCONJ
hassl-842	178	13	smaller	small	ADJ
hassl-842	178	14	malaysian	malaysian	ADJ
hassl-842	178	15	companies	company	NOUN
hassl-842	178	16	.	.	PUNCT
hassl-842	179	1	with	with	ADP
hassl-842	179	2	or	or	CCONJ
hassl-842	179	3	without	without	ADP
hassl-842	179	4	mandatory	mandatory	ADJ
hassl-842	179	5	requirements	requirement	NOUN
hassl-842	179	6	,	,	PUNCT
hassl-842	179	7	malaysian	malaysian	ADJ
hassl-842	179	8	public	public	NOUN
hassl-842	179	9	-	-	PUNCT
hassl-842	179	10	listed	list	VERB
hassl-842	179	11	companies	company	NOUN
hassl-842	179	12	are	be	AUX
hassl-842	179	13	increasingly	increasingly	ADV
hassl-842	179	14	reporting	report	VERB
hassl-842	179	15	on	on	ADP
hassl-842	179	16	their	their	PRON
hassl-842	179	17	economic	economic	ADJ
hassl-842	179	18	,	,	PUNCT
hassl-842	179	19	environmental	environmental	ADJ
hassl-842	179	20	and	and	CCONJ
hassl-842	179	21	social	social	ADJ
hassl-842	179	22	disclosures	disclosure	NOUN
hassl-842	179	23	to	to	PART
hassl-842	179	24	gain	gain	VERB
hassl-842	179	25	competitive	competitive	ADJ
hassl-842	179	26	advantage	advantage	NOUN
hassl-842	179	27	and	and	CCONJ
hassl-842	179	28	to	to	PART
hassl-842	179	29	ensure	ensure	VERB
hassl-842	179	30	the	the	DET
hassl-842	179	31	future	future	ADJ
hassl-842	179	32	survival	survival	NOUN
hassl-842	179	33	of	of	ADP
hassl-842	179	34	the	the	DET
hassl-842	179	35	organization	organization	NOUN
hassl-842	179	36	.	.	PUNCT
hassl-842	180	1	large	large	ADJ
hassl-842	180	2	public	public	ADJ
hassl-842	180	3	-	-	PUNCT
hassl-842	180	4	listed	list	VERB
hassl-842	180	5	companies	company	NOUN
hassl-842	180	6	in	in	ADP
hassl-842	180	7	malaysia	malaysia	PROPN
hassl-842	180	8	received	receive	VERB
hassl-842	180	9	pressure	pressure	NOUN
hassl-842	180	10	from	from	ADP
hassl-842	180	11	the	the	DET
hassl-842	180	12	societies	society	NOUN
hassl-842	180	13	(	(	PUNCT
hassl-842	180	14	legitimacy	legitimacy	NOUN
hassl-842	180	15	theory	theory	NOUN
hassl-842	180	16	)	)	PUNCT
hassl-842	180	17	and	and	CCONJ
hassl-842	180	18	various	various	ADJ
hassl-842	180	19	stakeholders	stakeholder	NOUN
hassl-842	180	20	(	(	PUNCT
hassl-842	180	21	stakeholder	stakeholder	NOUN
hassl-842	180	22	theory	theory	NOUN
hassl-842	180	23	)	)	PUNCT
hassl-842	180	24	as	as	SCONJ
hassl-842	180	25	these	these	DET
hassl-842	180	26	companies	company	NOUN
hassl-842	180	27	are	be	AUX
hassl-842	180	28	highly	highly	ADV
hassl-842	180	29	expected	expect	VERB
hassl-842	180	30	to	to	PART
hassl-842	180	31	practice	practice	VERB
hassl-842	180	32	sustainability	sustainability	NOUN
hassl-842	180	33	and	and	CCONJ
hassl-842	180	34	transparency	transparency	NOUN
hassl-842	180	35	.	.	PUNCT
hassl-842	181	1	saleh	saleh	PROPN
hassl-842	181	2	,	,	PUNCT
hassl-842	181	3	zulkifli	zulkifli	PROPN
hassl-842	181	4	,	,	PUNCT
hassl-842	181	5	and	and	CCONJ
hassl-842	181	6	muhamad	muhamad	PROPN
hassl-842	181	7	(	(	PUNCT
hassl-842	181	8	2010	2010	NUM
hassl-842	181	9	)	)	PUNCT
hassl-842	181	10	discussed	discuss	VERB
hassl-842	181	11	that	that	SCONJ
hassl-842	181	12	large	large	ADJ
hassl-842	181	13	organizations	organization	NOUN
hassl-842	181	14	’	'	PUNCT
hassl-842	181	15	commitments	commitment	NOUN
hassl-842	181	16	towards	towards	ADP
hassl-842	181	17	sustainability	sustainability	NOUN
hassl-842	181	18	are	be	AUX
hassl-842	181	19	under	under	ADP
hassl-842	181	20	intense	intense	ADJ
hassl-842	181	21	scrutiny	scrutiny	NOUN
hassl-842	181	22	as	as	SCONJ
hassl-842	181	23	these	these	DET
hassl-842	181	24	organizations	organization	NOUN
hassl-842	181	25	have	have	VERB
hassl-842	181	26	more	more	ADV
hassl-842	181	27	significant	significant	ADJ
hassl-842	181	28	public	public	ADJ
hassl-842	181	29	visibility	visibility	NOUN
hassl-842	181	30	and	and	CCONJ
hassl-842	181	31	higher	high	ADJ
hassl-842	181	32	impact	impact	NOUN
hassl-842	181	33	towards	towards	ADP
hassl-842	181	34	their	their	PRON
hassl-842	181	35	stakeholders	stakeholder	NOUN
hassl-842	181	36	.	.	PUNCT
hassl-842	182	1	enacting	enact	VERB
hassl-842	182	2	organizational	organizational	ADJ
hassl-842	182	3	financial	financial	ADJ
hassl-842	182	4	performance	performance	NOUN
hassl-842	182	5	and	and	CCONJ
hassl-842	182	6	profitability	profitability	NOUN
hassl-842	182	7	goals	goal	NOUN
hassl-842	182	8	through	through	ADP
hassl-842	182	9	social	social	ADJ
hassl-842	182	10	-	-	PUNCT
hassl-842	182	11	environmental	environmental	ADJ
hassl-842	182	12	and	and	CCONJ
hassl-842	182	13	economic	economic	ADJ
hassl-842	182	14	performance	performance	NOUN
hassl-842	182	15	is	be	AUX
hassl-842	182	16	possible	possible	ADJ
hassl-842	182	17	through	through	ADP
hassl-842	182	18	sustainability	sustainability	NOUN
hassl-842	182	19	reporting	reporting	NOUN
hassl-842	182	20	and	and	CCONJ
hassl-842	182	21	disclosures	disclosure	NOUN
hassl-842	182	22	(	(	PUNCT
hassl-842	182	23	sisaye	sisaye	NOUN
hassl-842	182	24	,	,	PUNCT
hassl-842	182	25	2011	2011	NUM
hassl-842	182	26	)	)	PUNCT
hassl-842	182	27	.	.	PUNCT
hassl-842	183	1	humanities	humanity	NOUN
hassl-842	183	2	and	and	CCONJ
hassl-842	183	3	social	social	ADJ
hassl-842	183	4	sciences	science	NOUN
hassl-842	183	5	letters	letter	NOUN
hassl-842	183	6	,	,	PUNCT
hassl-842	183	7	2020	2020	NUM
hassl-842	183	8	,	,	PUNCT
hassl-842	183	9	8(1	8(1	NOUN
hassl-842	183	10	):	):	PUNCT
hassl-842	183	11	91	91	NUM
hassl-842	183	12	-	-	SYM
hassl-842	183	13	109	109	NUM
hassl-842	183	14	98	98	NUM
hassl-842	183	15	©	©	PROPN
hassl-842	183	16	2020	2020	NUM
hassl-842	183	17	conscientia	conscientia	PROPN
hassl-842	183	18	beam	beam	PROPN
hassl-842	183	19	.	.	PUNCT
hassl-842	184	1	all	all	DET
hassl-842	184	2	rights	right	NOUN
hassl-842	184	3	reserved	reserve	VERB
hassl-842	184	4	.	.	PUNCT
hassl-842	185	1	thus	thus	ADV
hassl-842	185	2	,	,	PUNCT
hassl-842	185	3	this	this	DET
hassl-842	185	4	study	study	NOUN
hassl-842	185	5	believes	believe	VERB
hassl-842	185	6	that	that	SCONJ
hassl-842	185	7	organizations	organization	NOUN
hassl-842	185	8	with	with	ADP
hassl-842	185	9	excellent	excellent	ADJ
hassl-842	185	10	financial	financial	ADJ
hassl-842	185	11	performance	performance	NOUN
hassl-842	185	12	should	should	AUX
hassl-842	185	13	respond	respond	VERB
hassl-842	185	14	better	well	ADV
hassl-842	185	15	by	by	ADP
hassl-842	185	16	actively	actively	ADV
hassl-842	185	17	disclosing	disclose	VERB
hassl-842	185	18	information	information	NOUN
hassl-842	185	19	regarding	regard	VERB
hassl-842	185	20	their	their	PRON
hassl-842	185	21	sustainable	sustainable	ADJ
hassl-842	185	22	performance	performance	NOUN
hassl-842	185	23	through	through	ADP
hassl-842	185	24	sustainability	sustainability	NOUN
hassl-842	185	25	reports	report	NOUN
hassl-842	185	26	voluntarily	voluntarily	ADV
hassl-842	185	27	rather	rather	ADV
hassl-842	185	28	than	than	ADP
hassl-842	185	29	to	to	PART
hassl-842	185	30	comply	comply	VERB
hassl-842	185	31	with	with	ADP
hassl-842	185	32	regulatory	regulatory	ADJ
hassl-842	185	33	requirements	requirement	NOUN
hassl-842	185	34	.	.	PUNCT
hassl-842	186	1	corporate	corporate	ADJ
hassl-842	186	2	characteristics	characteristic	NOUN
hassl-842	186	3	(	(	PUNCT
hassl-842	186	4	i.e.	i.e.	X
hassl-842	186	5	financial	financial	ADJ
hassl-842	186	6	performance	performance	NOUN
hassl-842	186	7	of	of	ADP
hassl-842	186	8	organizations	organization	NOUN
hassl-842	186	9	)	)	PUNCT
hassl-842	186	10	may	may	AUX
hassl-842	186	11	influence	influence	VERB
hassl-842	186	12	the	the	DET
hassl-842	186	13	degree	degree	NOUN
hassl-842	186	14	of	of	ADP
hassl-842	186	15	sustainability	sustainability	NOUN
hassl-842	186	16	disclosure	disclosure	NOUN
hassl-842	186	17	.	.	PUNCT
hassl-842	187	1	to	to	PART
hassl-842	187	2	test	test	VERB
hassl-842	187	3	this	this	DET
hassl-842	187	4	relationship	relationship	NOUN
hassl-842	187	5	,	,	PUNCT
hassl-842	187	6	this	this	DET
hassl-842	187	7	study	study	NOUN
hassl-842	187	8	examined	examine	VERB
hassl-842	187	9	eight	eight	NUM
hassl-842	187	10	different	different	ADJ
hassl-842	187	11	corporate	corporate	ADJ
hassl-842	187	12	characteristics	characteristic	NOUN
hassl-842	187	13	which	which	PRON
hassl-842	187	14	represent	represent	VERB
hassl-842	187	15	the	the	DET
hassl-842	187	16	financial	financial	ADJ
hassl-842	187	17	performance	performance	NOUN
hassl-842	187	18	of	of	ADP
hassl-842	187	19	organizations	organization	NOUN
hassl-842	187	20	:	:	PUNCT
hassl-842	187	21	earnings	earning	NOUN
hassl-842	187	22	per	per	ADP
hassl-842	187	23	share	share	NOUN
hassl-842	187	24	(	(	PUNCT
hassl-842	187	25	eps	eps	PROPN
hassl-842	187	26	)	)	PUNCT
hassl-842	187	27	,	,	PUNCT
hassl-842	187	28	return	return	VERB
hassl-842	187	29	on	on	ADP
hassl-842	187	30	equity	equity	NOUN
hassl-842	187	31	(	(	PUNCT
hassl-842	187	32	roe	roe	PROPN
hassl-842	187	33	)	)	PUNCT
hassl-842	187	34	,	,	PUNCT
hassl-842	187	35	return	return	VERB
hassl-842	187	36	on	on	ADP
hassl-842	187	37	assets	asset	NOUN
hassl-842	187	38	(	(	PUNCT
hassl-842	187	39	roa	roa	NOUN
hassl-842	187	40	)	)	PUNCT
hassl-842	187	41	,	,	PUNCT
hassl-842	187	42	dividend	dividend	NOUN
hassl-842	187	43	per	per	ADP
hassl-842	187	44	share	share	NOUN
hassl-842	187	45	(	(	PUNCT
hassl-842	187	46	dps	dps	NOUN
hassl-842	187	47	)	)	PUNCT
hassl-842	187	48	,	,	PUNCT
hassl-842	187	49	market	market	NOUN
hassl-842	187	50	share	share	NOUN
hassl-842	187	51	price	price	NOUN
hassl-842	187	52	,	,	PUNCT
hassl-842	187	53	operating	operating	NOUN
hassl-842	187	54	expenses	expense	NOUN
hassl-842	187	55	,	,	PUNCT
hassl-842	187	56	size	size	NOUN
hassl-842	187	57	of	of	ADP
hassl-842	187	58	company	company	NOUN
hassl-842	187	59	and	and	CCONJ
hassl-842	187	60	market	market	NOUN
hassl-842	187	61	capitalisation	capitalisation	NOUN
hassl-842	187	62	.	.	PUNCT
hassl-842	188	1	it	it	PRON
hassl-842	188	2	was	be	AUX
hassl-842	188	3	predicted	predict	VERB
hassl-842	188	4	that	that	SCONJ
hassl-842	188	5	higher	high	ADJ
hassl-842	188	6	eps	eps	PROPN
hassl-842	188	7	,	,	PUNCT
hassl-842	188	8	higher	high	ADJ
hassl-842	188	9	roe	roe	NOUN
hassl-842	188	10	,	,	PUNCT
hassl-842	188	11	higher	high	ADJ
hassl-842	188	12	roa	roa	NOUN
hassl-842	188	13	,	,	PUNCT
hassl-842	188	14	higher	high	ADJ
hassl-842	188	15	dps	dps	NOUN
hassl-842	188	16	,	,	PUNCT
hassl-842	188	17	higher	high	ADJ
hassl-842	188	18	market	market	NOUN
hassl-842	188	19	share	share	NOUN
hassl-842	188	20	price	price	NOUN
hassl-842	188	21	,	,	PUNCT
hassl-842	188	22	higher	high	ADJ
hassl-842	188	23	operating	operating	NOUN
hassl-842	188	24	expenses	expense	NOUN
hassl-842	188	25	,	,	PUNCT
hassl-842	188	26	larger	large	ADJ
hassl-842	188	27	company	company	NOUN
hassl-842	188	28	size	size	NOUN
hassl-842	188	29	,	,	PUNCT
hassl-842	188	30	as	as	ADV
hassl-842	188	31	well	well	ADV
hassl-842	188	32	as	as	ADP
hassl-842	188	33	broader	broad	ADJ
hassl-842	188	34	market	market	NOUN
hassl-842	188	35	capitalisation	capitalisation	NOUN
hassl-842	188	36	would	would	AUX
hassl-842	188	37	motivate	motivate	VERB
hassl-842	188	38	organizations	organization	NOUN
hassl-842	188	39	to	to	PART
hassl-842	188	40	convey	convey	VERB
hassl-842	188	41	more	more	ADJ
hassl-842	188	42	information	information	NOUN
hassl-842	188	43	in	in	ADP
hassl-842	188	44	their	their	PRON
hassl-842	188	45	sustainability	sustainability	NOUN
hassl-842	188	46	disclosure	disclosure	NOUN
hassl-842	188	47	which	which	PRON
hassl-842	188	48	is	be	AUX
hassl-842	188	49	represented	represent	VERB
hassl-842	188	50	by	by	ADP
hassl-842	188	51	the	the	DET
hassl-842	188	52	economic	economic	ADJ
hassl-842	188	53	,	,	PUNCT
hassl-842	188	54	social	social	ADJ
hassl-842	188	55	and	and	CCONJ
hassl-842	188	56	governance	governance	NOUN
hassl-842	188	57	(	(	PUNCT
hassl-842	188	58	esg	esg	NOUN
hassl-842	188	59	)	)	PUNCT
hassl-842	188	60	scores	score	NOUN
hassl-842	188	61	.	.	PUNCT
hassl-842	189	1	the	the	DET
hassl-842	189	2	following	follow	VERB
hassl-842	189	3	four	four	NUM
hassl-842	189	4	hypotheses	hypothesis	NOUN
hassl-842	189	5	were	be	AUX
hassl-842	189	6	tested	test	VERB
hassl-842	189	7	:	:	PUNCT
hassl-842	189	8	2.4	2.4	NUM
hassl-842	189	9	.	.	PUNCT
hassl-842	190	1	earnings	earning	NOUN
hassl-842	190	2	per	per	ADP
hassl-842	190	3	share	share	NOUN
hassl-842	190	4	and	and	CCONJ
hassl-842	190	5	sustainability	sustainability	NOUN
hassl-842	190	6	disclosure	disclosure	NOUN
hassl-842	190	7	the	the	DET
hassl-842	190	8	eps	eps	PROPN
hassl-842	190	9	measure	measure	NOUN
hassl-842	190	10	of	of	ADP
hassl-842	190	11	financial	financial	ADJ
hassl-842	190	12	performance	performance	NOUN
hassl-842	190	13	is	be	AUX
hassl-842	190	14	calculated	calculate	VERB
hassl-842	190	15	as	as	ADP
hassl-842	190	16	a	a	DET
hassl-842	190	17	net	net	ADJ
hassl-842	190	18	income	income	NOUN
hassl-842	190	19	divided	divide	VERB
hassl-842	190	20	by	by	ADP
hassl-842	190	21	the	the	DET
hassl-842	190	22	weighted	weight	VERB
hassl-842	190	23	average	average	ADJ
hassl-842	190	24	number	number	NOUN
hassl-842	190	25	of	of	ADP
hassl-842	190	26	ordinary	ordinary	ADJ
hassl-842	190	27	shares	share	NOUN
hassl-842	190	28	.	.	PUNCT
hassl-842	191	1	it	it	PRON
hassl-842	191	2	is	be	AUX
hassl-842	191	3	favourable	favourable	ADJ
hassl-842	191	4	to	to	ADP
hassl-842	191	5	the	the	DET
hassl-842	191	6	organization	organization	NOUN
hassl-842	191	7	and	and	CCONJ
hassl-842	191	8	shareholders	shareholder	NOUN
hassl-842	191	9	when	when	SCONJ
hassl-842	191	10	the	the	DET
hassl-842	191	11	organization	organization	NOUN
hassl-842	191	12	’s	’s	PART
hassl-842	191	13	eps	eps	PROPN
hassl-842	191	14	is	be	AUX
hassl-842	191	15	high	high	ADJ
hassl-842	191	16	(	(	PUNCT
hassl-842	191	17	johari	johari	PROPN
hassl-842	191	18	&	&	CCONJ
hassl-842	191	19	komathy	komathy	PROPN
hassl-842	191	20	,	,	PUNCT
hassl-842	191	21	2019	2019	NUM
hassl-842	191	22	;	;	PUNCT
hassl-842	191	23	omnamasivaya	omnamasivaya	PROPN
hassl-842	191	24	&	&	CCONJ
hassl-842	191	25	prasad	prasad	PROPN
hassl-842	191	26	,	,	PUNCT
hassl-842	191	27	2016	2016	NUM
hassl-842	191	28	;	;	PUNCT
hassl-842	191	29	waworuntu	waworuntu	VERB
hassl-842	191	30	et	et	PROPN
hassl-842	191	31	al	al	PROPN
hassl-842	191	32	.	.	PROPN
hassl-842	191	33	,	,	PUNCT
hassl-842	191	34	2014	2014	NUM
hassl-842	191	35	)	)	PUNCT
hassl-842	191	36	.	.	PUNCT
hassl-842	192	1	thus	thus	ADV
hassl-842	192	2	,	,	PUNCT
hassl-842	192	3	the	the	DET
hassl-842	192	4	organization	organization	NOUN
hassl-842	192	5	will	will	AUX
hassl-842	192	6	invest	invest	VERB
hassl-842	192	7	in	in	ADP
hassl-842	192	8	more	more	ADJ
hassl-842	192	9	capital	capital	NOUN
hassl-842	192	10	to	to	PART
hassl-842	192	11	report	report	VERB
hassl-842	192	12	and	and	CCONJ
hassl-842	192	13	disclose	disclose	VERB
hassl-842	192	14	their	their	PRON
hassl-842	192	15	sustainability	sustainability	NOUN
hassl-842	192	16	practices	practice	NOUN
hassl-842	192	17	.	.	PUNCT
hassl-842	193	1	if	if	SCONJ
hassl-842	193	2	eps	eps	PROPN
hassl-842	193	3	is	be	AUX
hassl-842	193	4	low	low	ADJ
hassl-842	193	5	,	,	PUNCT
hassl-842	193	6	the	the	DET
hassl-842	193	7	organisation	organisation	NOUN
hassl-842	193	8	will	will	AUX
hassl-842	193	9	not	not	PART
hassl-842	193	10	be	be	AUX
hassl-842	193	11	interested	interested	ADJ
hassl-842	193	12	in	in	ADP
hassl-842	193	13	investing	invest	VERB
hassl-842	193	14	and	and	CCONJ
hassl-842	193	15	disclosing	disclose	VERB
hassl-842	193	16	more	more	ADJ
hassl-842	193	17	on	on	ADP
hassl-842	193	18	their	their	PRON
hassl-842	193	19	sustainability	sustainability	NOUN
hassl-842	193	20	practices	practice	NOUN
hassl-842	193	21	.	.	PUNCT
hassl-842	194	1	hence	hence	ADV
hassl-842	194	2	our	our	PRON
hassl-842	194	3	first	first	ADJ
hassl-842	194	4	hypothesis	hypothesis	NOUN
hassl-842	194	5	is	be	AUX
hassl-842	194	6	as	as	SCONJ
hassl-842	194	7	follows	follow	VERB
hassl-842	194	8	:	:	PUNCT
hassl-842	194	9	h1	h1	NOUN
hassl-842	194	10	:	:	PUNCT
hassl-842	194	11	there	there	PRON
hassl-842	194	12	is	be	VERB
hassl-842	194	13	a	a	DET
hassl-842	194	14	positive	positive	ADJ
hassl-842	194	15	relationship	relationship	NOUN
hassl-842	194	16	between	between	ADP
hassl-842	194	17	eps	eps	PROPN
hassl-842	194	18	and	and	CCONJ
hassl-842	194	19	esg	esg	PROPN
hassl-842	194	20	score	score	NOUN
hassl-842	194	21	.	.	PUNCT
hassl-842	195	1	2.4.1	2.4.1	X
hassl-842	195	2	.	.	X
hassl-842	195	3	return	return	NOUN
hassl-842	195	4	on	on	ADP
hassl-842	195	5	equity	equity	NOUN
hassl-842	195	6	and	and	CCONJ
hassl-842	195	7	sustainability	sustainability	NOUN
hassl-842	195	8	disclosure	disclosure	NOUN
hassl-842	195	9	roe	roe	NOUN
hassl-842	195	10	is	be	AUX
hassl-842	195	11	a	a	DET
hassl-842	195	12	measure	measure	NOUN
hassl-842	195	13	of	of	ADP
hassl-842	195	14	financial	financial	ADJ
hassl-842	195	15	performance	performance	NOUN
hassl-842	195	16	calculated	calculate	VERB
hassl-842	195	17	as	as	ADP
hassl-842	195	18	the	the	DET
hassl-842	195	19	net	net	ADJ
hassl-842	195	20	income	income	NOUN
hassl-842	195	21	divided	divide	VERB
hassl-842	195	22	by	by	ADP
hassl-842	195	23	shareholders	shareholder	NOUN
hassl-842	195	24	'	'	PART
hassl-842	195	25	equity	equity	NOUN
hassl-842	195	26	.	.	PUNCT
hassl-842	196	1	the	the	DET
hassl-842	196	2	financial	financial	ADJ
hassl-842	196	3	performance	performance	NOUN
hassl-842	196	4	of	of	ADP
hassl-842	196	5	an	an	DET
hassl-842	196	6	organization	organization	NOUN
hassl-842	196	7	is	be	AUX
hassl-842	196	8	viewed	view	VERB
hassl-842	196	9	as	as	ADP
hassl-842	196	10	an	an	DET
hassl-842	196	11	important	important	ADJ
hassl-842	196	12	aspect	aspect	NOUN
hassl-842	196	13	of	of	ADP
hassl-842	196	14	sustainability	sustainability	NOUN
hassl-842	196	15	disclosures	disclosure	NOUN
hassl-842	196	16	.	.	PUNCT
hassl-842	197	1	if	if	SCONJ
hassl-842	197	2	roe	roe	PROPN
hassl-842	197	3	is	be	AUX
hassl-842	197	4	high	high	ADJ
hassl-842	197	5	(	(	PUNCT
hassl-842	197	6	in	in	ADP
hassl-842	197	7	period	period	NOUN
hassl-842	197	8	of	of	ADP
hassl-842	197	9	good	good	ADJ
hassl-842	197	10	profitability	profitability	NOUN
hassl-842	197	11	and	and	CCONJ
hassl-842	197	12	economic	economic	ADJ
hassl-842	197	13	performance	performance	NOUN
hassl-842	197	14	)	)	PUNCT
hassl-842	197	15	,	,	PUNCT
hassl-842	197	16	organization	organization	NOUN
hassl-842	197	17	will	will	AUX
hassl-842	197	18	give	give	VERB
hassl-842	197	19	higher	high	ADJ
hassl-842	197	20	importance	importance	NOUN
hassl-842	197	21	to	to	ADP
hassl-842	197	22	sustainability	sustainability	NOUN
hassl-842	197	23	disclosures	disclosure	NOUN
hassl-842	197	24	(	(	PUNCT
hassl-842	197	25	johari	johari	PROPN
hassl-842	197	26	&	&	CCONJ
hassl-842	197	27	komathy	komathy	PROPN
hassl-842	197	28	,	,	PUNCT
hassl-842	197	29	2019	2019	NUM
hassl-842	197	30	;	;	PUNCT
hassl-842	197	31	kasbun	kasbun	PROPN
hassl-842	197	32	et	et	PROPN
hassl-842	197	33	al	al	PROPN
hassl-842	197	34	.	.	PROPN
hassl-842	197	35	,	,	PUNCT
hassl-842	197	36	2016	2016	NUM
hassl-842	197	37	;	;	PUNCT
hassl-842	197	38	omnamasivaya	omnamasivaya	PROPN
hassl-842	197	39	&	&	CCONJ
hassl-842	197	40	prasad	prasad	PROPN
hassl-842	197	41	,	,	PUNCT
hassl-842	197	42	2016	2016	NUM
hassl-842	197	43	;	;	PUNCT
hassl-842	197	44	waworuntu	waworuntu	VERB
hassl-842	197	45	et	et	PROPN
hassl-842	197	46	al	al	PROPN
hassl-842	197	47	.	.	PROPN
hassl-842	197	48	,	,	PUNCT
hassl-842	197	49	2014	2014	NUM
hassl-842	197	50	;	;	PUNCT
hassl-842	197	51	whetman	whetman	ADV
hassl-842	197	52	,	,	PUNCT
hassl-842	197	53	2018	2018	NUM
hassl-842	197	54	)	)	PUNCT
hassl-842	197	55	.	.	PUNCT
hassl-842	198	1	hence	hence	ADV
hassl-842	198	2	our	our	PRON
hassl-842	198	3	second	second	ADJ
hassl-842	198	4	hypothesis	hypothesis	NOUN
hassl-842	198	5	is	be	AUX
hassl-842	198	6	as	as	SCONJ
hassl-842	198	7	follows	follow	VERB
hassl-842	198	8	:	:	PUNCT
hassl-842	198	9	h2	h2	NOUN
hassl-842	198	10	:	:	PUNCT
hassl-842	198	11	there	there	PRON
hassl-842	198	12	is	be	VERB
hassl-842	198	13	a	a	DET
hassl-842	198	14	positive	positive	ADJ
hassl-842	198	15	relationship	relationship	NOUN
hassl-842	198	16	between	between	ADP
hassl-842	198	17	roe	roe	PROPN
hassl-842	198	18	and	and	CCONJ
hassl-842	198	19	esg	esg	PROPN
hassl-842	198	20	score	score	NOUN
hassl-842	198	21	.	.	PUNCT
hassl-842	199	1	2.4.2	2.4.2	NUM
hassl-842	199	2	.	.	PUNCT
hassl-842	199	3	size	size	NOUN
hassl-842	199	4	of	of	ADP
hassl-842	199	5	company	company	NOUN
hassl-842	199	6	and	and	CCONJ
hassl-842	199	7	sustainability	sustainability	NOUN
hassl-842	199	8	disclosure	disclosure	NOUN
hassl-842	199	9	company	company	NOUN
hassl-842	199	10	size	size	NOUN
hassl-842	199	11	is	be	AUX
hassl-842	199	12	defined	define	VERB
hassl-842	199	13	as	as	ADP
hassl-842	199	14	the	the	DET
hassl-842	199	15	company	company	NOUN
hassl-842	199	16	’s	’s	PART
hassl-842	199	17	total	total	ADJ
hassl-842	199	18	assets	asset	NOUN
hassl-842	199	19	at	at	ADP
hassl-842	199	20	the	the	DET
hassl-842	199	21	year	year	NOUN
hassl-842	199	22	-	-	PUNCT
hassl-842	199	23	end	end	NOUN
hassl-842	199	24	.	.	PUNCT
hassl-842	200	1	firm	firm	ADJ
hassl-842	200	2	size	size	NOUN
hassl-842	200	3	does	do	AUX
hassl-842	200	4	influence	influence	VERB
hassl-842	200	5	sustainability	sustainability	NOUN
hassl-842	200	6	disclosure	disclosure	NOUN
hassl-842	200	7	(	(	PUNCT
hassl-842	200	8	diantimala	diantimala	NOUN
hassl-842	200	9	,	,	PUNCT
hassl-842	200	10	2018	2018	NUM
hassl-842	200	11	;	;	PUNCT
hassl-842	200	12	wang	wang	PROPN
hassl-842	200	13	,	,	PUNCT
hassl-842	200	14	2017	2017	NUM
hassl-842	200	15	)	)	PUNCT
hassl-842	200	16	.	.	PUNCT
hassl-842	201	1	larger	large	ADJ
hassl-842	201	2	organizations	organization	NOUN
hassl-842	201	3	are	be	AUX
hassl-842	201	4	more	more	ADV
hassl-842	201	5	likely	likely	ADJ
hassl-842	201	6	to	to	PART
hassl-842	201	7	publish	publish	VERB
hassl-842	201	8	and	and	CCONJ
hassl-842	201	9	disclosure	disclosure	VERB
hassl-842	201	10	more	more	ADJ
hassl-842	201	11	information	information	NOUN
hassl-842	201	12	on	on	ADP
hassl-842	201	13	their	their	PRON
hassl-842	201	14	sustainability	sustainability	NOUN
hassl-842	201	15	practices	practice	NOUN
hassl-842	201	16	compared	compare	VERB
hassl-842	201	17	to	to	ADP
hassl-842	201	18	smaller	small	ADJ
hassl-842	201	19	organizations	organization	NOUN
hassl-842	201	20	.	.	PUNCT
hassl-842	202	1	therefore	therefore	ADV
hassl-842	202	2	,	,	PUNCT
hassl-842	202	3	we	we	PRON
hassl-842	202	4	had	have	VERB
hassl-842	202	5	the	the	DET
hassl-842	202	6	following	follow	VERB
hassl-842	202	7	hypothesis	hypothesis	NOUN
hassl-842	202	8	:	:	PUNCT
hassl-842	202	9	h3	h3	VERB
hassl-842	202	10	:	:	PUNCT
hassl-842	202	11	there	there	PRON
hassl-842	202	12	is	be	VERB
hassl-842	202	13	a	a	DET
hassl-842	202	14	positive	positive	ADJ
hassl-842	202	15	relationship	relationship	NOUN
hassl-842	202	16	between	between	ADP
hassl-842	202	17	the	the	DET
hassl-842	202	18	size	size	NOUN
hassl-842	202	19	of	of	ADP
hassl-842	202	20	the	the	DET
hassl-842	202	21	company	company	NOUN
hassl-842	202	22	and	and	CCONJ
hassl-842	202	23	the	the	DET
hassl-842	202	24	esg	esg	PROPN
hassl-842	202	25	score	score	NOUN
hassl-842	202	26	.	.	PUNCT
hassl-842	203	1	2.4.3	2.4.3	X
hassl-842	203	2	.	.	PUNCT
hassl-842	203	3	market	market	NOUN
hassl-842	203	4	capitalisation	capitalisation	NOUN
hassl-842	203	5	and	and	CCONJ
hassl-842	203	6	sustainability	sustainability	NOUN
hassl-842	203	7	reporting	report	VERB
hassl-842	203	8	the	the	DET
hassl-842	203	9	investment	investment	NOUN
hassl-842	203	10	community	community	NOUN
hassl-842	203	11	uses	use	VERB
hassl-842	203	12	market	market	NOUN
hassl-842	203	13	capitalisation	capitalisation	NOUN
hassl-842	203	14	to	to	PART
hassl-842	203	15	determine	determine	VERB
hassl-842	203	16	a	a	DET
hassl-842	203	17	company	company	NOUN
hassl-842	203	18	's	's	PART
hassl-842	203	19	size	size	NOUN
hassl-842	203	20	(	(	PUNCT
hassl-842	203	21	chen	chen	PROPN
hassl-842	203	22	.	.	PROPN
hassl-842	203	23	,	,	PUNCT
hassl-842	203	24	2018	2018	NUM
hassl-842	203	25	)	)	PUNCT
hassl-842	203	26	.	.	PUNCT
hassl-842	204	1	the	the	DET
hassl-842	204	2	large	large	ADJ
hassl-842	204	3	companies	company	NOUN
hassl-842	204	4	are	be	AUX
hassl-842	204	5	more	more	ADV
hassl-842	204	6	visible	visible	ADJ
hassl-842	204	7	as	as	SCONJ
hassl-842	204	8	they	they	PRON
hassl-842	204	9	carry	carry	VERB
hassl-842	204	10	out	out	ADP
hassl-842	204	11	more	more	ADJ
hassl-842	204	12	activities	activity	NOUN
hassl-842	204	13	that	that	PRON
hassl-842	204	14	have	have	VERB
hassl-842	204	15	an	an	DET
hassl-842	204	16	impact	impact	NOUN
hassl-842	204	17	on	on	ADP
hassl-842	204	18	society	society	NOUN
hassl-842	204	19	(	(	PUNCT
hassl-842	204	20	hackston	hackston	PROPN
hassl-842	204	21	&	&	CCONJ
hassl-842	204	22	markus	markus	PROPN
hassl-842	204	23	,	,	PUNCT
hassl-842	204	24	1996	1996	NUM
hassl-842	204	25	)	)	PUNCT
hassl-842	204	26	.	.	PUNCT
hassl-842	205	1	aerts	aert	NOUN
hassl-842	205	2	,	,	PUNCT
hassl-842	205	3	cormier	cormier	NOUN
hassl-842	205	4	,	,	PUNCT
hassl-842	205	5	gordon	gordon	PROPN
hassl-842	205	6	,	,	PUNCT
hassl-842	205	7	and	and	CCONJ
hassl-842	205	8	magnan	magnan	NOUN
hassl-842	205	9	(	(	PUNCT
hassl-842	205	10	2006	2006	NUM
hassl-842	205	11	)	)	PUNCT
hassl-842	205	12	demonstrated	demonstrate	VERB
hassl-842	205	13	that	that	SCONJ
hassl-842	205	14	large	large	ADJ
hassl-842	205	15	companies	company	NOUN
hassl-842	205	16	to	to	PART
hassl-842	205	17	have	have	VERB
hassl-842	205	18	more	more	ADJ
hassl-842	205	19	information	information	NOUN
hassl-842	205	20	which	which	PRON
hassl-842	205	21	allows	allow	VERB
hassl-842	205	22	them	they	PRON
hassl-842	205	23	to	to	PART
hassl-842	205	24	engage	engage	VERB
hassl-842	205	25	more	more	ADV
hassl-842	205	26	with	with	ADP
hassl-842	205	27	corporate	corporate	ADJ
hassl-842	205	28	governance	governance	NOUN
hassl-842	205	29	,	,	PUNCT
hassl-842	205	30	social	social	ADJ
hassl-842	205	31	and	and	CCONJ
hassl-842	205	32	environmental	environmental	ADJ
hassl-842	205	33	responsibility	responsibility	NOUN
hassl-842	205	34	.	.	PUNCT
hassl-842	206	1	market	market	NOUN
hassl-842	206	2	capitalisation	capitalisation	NOUN
hassl-842	206	3	is	be	AUX
hassl-842	206	4	the	the	DET
hassl-842	206	5	market	market	NOUN
hassl-842	206	6	value	value	NOUN
hassl-842	206	7	of	of	ADP
hassl-842	206	8	a	a	DET
hassl-842	206	9	publicly	publicly	ADV
hassl-842	206	10	-	-	PUNCT
hassl-842	206	11	traded	trade	VERB
hassl-842	206	12	company	company	NOUN
hassl-842	206	13	's	's	PART
hassl-842	206	14	outstanding	outstanding	ADJ
hassl-842	206	15	shares	share	NOUN
hassl-842	206	16	.	.	PUNCT
hassl-842	207	1	market	market	NOUN
hassl-842	207	2	capitalisation	capitalisation	NOUN
hassl-842	207	3	is	be	AUX
hassl-842	207	4	considered	consider	VERB
hassl-842	207	5	as	as	ADP
hassl-842	207	6	one	one	NUM
hassl-842	207	7	of	of	ADP
hassl-842	207	8	the	the	DET
hassl-842	207	9	variables	variable	NOUN
hassl-842	207	10	that	that	PRON
hassl-842	207	11	influences	influence	VERB
hassl-842	207	12	the	the	DET
hassl-842	207	13	sustainability	sustainability	NOUN
hassl-842	207	14	disclosure	disclosure	NOUN
hassl-842	207	15	practices	practice	NOUN
hassl-842	207	16	.	.	PUNCT
hassl-842	208	1	loh	loh	PROPN
hassl-842	208	2	,	,	PUNCT
hassl-842	208	3	thomas	thomas	PROPN
hassl-842	208	4	,	,	PUNCT
hassl-842	208	5	and	and	CCONJ
hassl-842	208	6	wang	wang	PROPN
hassl-842	208	7	(	(	PUNCT
hassl-842	208	8	2017	2017	NUM
hassl-842	208	9	)	)	PUNCT
hassl-842	208	10	investigated	investigate	VERB
hassl-842	208	11	the	the	DET
hassl-842	208	12	relationship	relationship	NOUN
hassl-842	208	13	between	between	ADP
hassl-842	208	14	sustainability	sustainability	NOUN
hassl-842	208	15	reporting	reporting	NOUN
hassl-842	208	16	and	and	CCONJ
hassl-842	208	17	firm	firm	ADJ
hassl-842	208	18	value	value	NOUN
hassl-842	208	19	based	base	VERB
hassl-842	208	20	on	on	ADP
hassl-842	208	21	listed	list	VERB
hassl-842	208	22	companies	company	NOUN
hassl-842	208	23	in	in	ADP
hassl-842	208	24	humanities	humanity	NOUN
hassl-842	208	25	and	and	CCONJ
hassl-842	208	26	social	social	ADJ
hassl-842	208	27	sciences	science	NOUN
hassl-842	208	28	letters	letter	NOUN
hassl-842	208	29	,	,	PUNCT
hassl-842	208	30	2020	2020	NUM
hassl-842	208	31	,	,	PUNCT
hassl-842	208	32	8(1	8(1	NOUN
hassl-842	208	33	):	):	PUNCT
hassl-842	208	34	91	91	NUM
hassl-842	208	35	-	-	SYM
hassl-842	208	36	109	109	NUM
hassl-842	208	37	99	99	NUM
hassl-842	208	38	©	©	PROPN
hassl-842	208	39	2020	2020	NUM
hassl-842	208	40	conscientia	conscientia	PROPN
hassl-842	208	41	beam	beam	PROPN
hassl-842	208	42	.	.	PUNCT
hassl-842	209	1	all	all	DET
hassl-842	209	2	rights	right	NOUN
hassl-842	209	3	reserved	reserve	VERB
hassl-842	209	4	.	.	PUNCT
hassl-842	210	1	singapore	singapore	PROPN
hassl-842	210	2	.	.	PUNCT
hassl-842	211	1	empirical	empirical	ADJ
hassl-842	211	2	results	result	NOUN
hassl-842	211	3	suggested	suggest	VERB
hassl-842	211	4	that	that	SCONJ
hassl-842	211	5	sustainability	sustainability	NOUN
hassl-842	211	6	reporting	reporting	NOUN
hassl-842	211	7	is	be	AUX
hassl-842	211	8	positively	positively	ADV
hassl-842	211	9	related	relate	VERB
hassl-842	211	10	to	to	ADP
hassl-842	211	11	a	a	DET
hassl-842	211	12	firm	firm	NOUN
hassl-842	211	13	’s	’s	PART
hassl-842	211	14	market	market	NOUN
hassl-842	211	15	value	value	NOUN
hassl-842	211	16	.	.	PUNCT
hassl-842	212	1	therefore	therefore	ADV
hassl-842	212	2	,	,	PUNCT
hassl-842	212	3	the	the	DET
hassl-842	212	4	final	final	ADJ
hassl-842	212	5	hypothesis	hypothesis	NOUN
hassl-842	212	6	is	be	AUX
hassl-842	212	7	as	as	SCONJ
hassl-842	212	8	follows	follow	VERB
hassl-842	212	9	:	:	PUNCT
hassl-842	212	10	h4	h4	NOUN
hassl-842	212	11	:	:	PUNCT
hassl-842	212	12	there	there	PRON
hassl-842	212	13	is	be	VERB
hassl-842	212	14	a	a	DET
hassl-842	212	15	positive	positive	ADJ
hassl-842	212	16	relationship	relationship	NOUN
hassl-842	212	17	between	between	ADP
hassl-842	212	18	market	market	NOUN
hassl-842	212	19	capitalisation	capitalisation	NOUN
hassl-842	212	20	and	and	CCONJ
hassl-842	212	21	esg	esg	PROPN
hassl-842	212	22	score	score	NOUN
hassl-842	212	23	.	.	PUNCT
hassl-842	213	1	3	3	X
hassl-842	213	2	.	.	X
hassl-842	213	3	research	research	NOUN
hassl-842	213	4	method	method	NOUN
hassl-842	213	5	3.1	3.1	NUM
hassl-842	213	6	.	.	PUNCT
hassl-842	214	1	sample	sample	NOUN
hassl-842	214	2	selection	selection	NOUN
hassl-842	214	3	our	our	PRON
hassl-842	214	4	search	search	NOUN
hassl-842	214	5	for	for	ADP
hassl-842	214	6	sample	sample	NOUN
hassl-842	214	7	firms	firm	NOUN
hassl-842	214	8	started	start	VERB
hassl-842	214	9	with	with	ADP
hassl-842	214	10	107	107	NUM
hassl-842	214	11	malaysian	malaysian	ADJ
hassl-842	214	12	public	public	NOUN
hassl-842	214	13	-	-	PUNCT
hassl-842	214	14	listed	list	VERB
hassl-842	214	15	companies	company	NOUN
hassl-842	214	16	with	with	ADP
hassl-842	214	17	a	a	DET
hassl-842	214	18	market	market	NOUN
hassl-842	214	19	capitalisation	capitalisation	NOUN
hassl-842	214	20	exceeding	exceed	VERB
hassl-842	214	21	rm2	rm2	PROPN
hassl-842	214	22	billion	billion	NUM
hassl-842	214	23	that	that	PRON
hassl-842	214	24	are	be	AUX
hassl-842	214	25	involved	involve	VERB
hassl-842	214	26	in	in	ADP
hassl-842	214	27	mandatory	mandatory	ADJ
hassl-842	214	28	sustainability	sustainability	NOUN
hassl-842	214	29	reporting	reporting	NOUN
hassl-842	214	30	.	.	PUNCT
hassl-842	215	1	this	this	DET
hassl-842	215	2	study	study	NOUN
hassl-842	215	3	covered	cover	VERB
hassl-842	215	4	the	the	DET
hassl-842	215	5	period	period	NOUN
hassl-842	215	6	from	from	ADP
hassl-842	215	7	2014	2014	NUM
hassl-842	215	8	to	to	ADP
hassl-842	215	9	2018	2018	NUM
hassl-842	215	10	.	.	PUNCT
hassl-842	216	1	we	we	PRON
hassl-842	216	2	included	include	VERB
hassl-842	216	3	these	these	DET
hassl-842	216	4	years	year	NOUN
hassl-842	216	5	because	because	SCONJ
hassl-842	216	6	bursa	bursa	PROPN
hassl-842	216	7	malaysia	malaysia	PROPN
hassl-842	216	8	launched	launch	VERB
hassl-842	216	9	a	a	DET
hassl-842	216	10	new	new	ADJ
hassl-842	216	11	sustainability	sustainability	NOUN
hassl-842	216	12	framework	framework	NOUN
hassl-842	216	13	to	to	PART
hassl-842	216	14	replace	replace	VERB
hassl-842	216	15	the	the	DET
hassl-842	216	16	corporate	corporate	ADJ
hassl-842	216	17	social	social	ADJ
hassl-842	216	18	reporting	reporting	NOUN
hassl-842	216	19	framework	framework	NOUN
hassl-842	216	20	and	and	CCONJ
hassl-842	216	21	amended	amend	VERB
hassl-842	216	22	its	its	PRON
hassl-842	216	23	listing	listing	NOUN
hassl-842	216	24	requirements	requirement	NOUN
hassl-842	216	25	in	in	ADP
hassl-842	216	26	october	october	PROPN
hassl-842	216	27	2015	2015	NUM
hassl-842	216	28	.	.	PUNCT
hassl-842	217	1	the	the	DET
hassl-842	217	2	changes	change	NOUN
hassl-842	217	3	in	in	ADP
hassl-842	217	4	disclosure	disclosure	NOUN
hassl-842	217	5	requirements	requirement	NOUN
hassl-842	217	6	about	about	ADP
hassl-842	217	7	sustainability	sustainability	NOUN
hassl-842	217	8	practices	practice	NOUN
hassl-842	217	9	after	after	SCONJ
hassl-842	217	10	the	the	DET
hassl-842	217	11	sustainability	sustainability	NOUN
hassl-842	217	12	framework	framework	NOUN
hassl-842	217	13	was	be	AUX
hassl-842	217	14	introduced	introduce	VERB
hassl-842	217	15	could	could	AUX
hassl-842	217	16	have	have	AUX
hassl-842	217	17	been	be	AUX
hassl-842	217	18	structurally	structurally	ADV
hassl-842	217	19	affected	affect	VERB
hassl-842	217	20	the	the	DET
hassl-842	217	21	relationships	relationship	NOUN
hassl-842	217	22	in	in	ADP
hassl-842	217	23	our	our	PRON
hassl-842	217	24	study	study	NOUN
hassl-842	217	25	.	.	PUNCT
hassl-842	218	1	refinitiv	refinitiv	PROPN
hassl-842	218	2	provided	provide	VERB
hassl-842	218	3	all	all	DET
hassl-842	218	4	financial	financial	ADJ
hassl-842	218	5	data	datum	NOUN
hassl-842	218	6	and	and	CCONJ
hassl-842	218	7	esg	esg	NOUN
hassl-842	218	8	scores	score	NOUN
hassl-842	218	9	.	.	PUNCT
hassl-842	219	1	the	the	DET
hassl-842	219	2	final	final	ADJ
hassl-842	219	3	sample	sample	NOUN
hassl-842	219	4	size	size	NOUN
hassl-842	219	5	was	be	AUX
hassl-842	219	6	57	57	NUM
hassl-842	219	7	companies	company	NOUN
hassl-842	219	8	after	after	ADP
hassl-842	219	9	eliminating	eliminate	VERB
hassl-842	219	10	the	the	DET
hassl-842	219	11	companies	company	NOUN
hassl-842	219	12	without	without	ADP
hassl-842	219	13	esg	esg	PROPN
hassl-842	219	14	scores	score	NOUN
hassl-842	219	15	from	from	ADP
hassl-842	219	16	2014	2014	NUM
hassl-842	219	17	to	to	ADP
hassl-842	219	18	2018	2018	NUM
hassl-842	219	19	,	,	PUNCT
hassl-842	219	20	which	which	PRON
hassl-842	219	21	consisted	consist	VERB
hassl-842	219	22	of	of	ADP
hassl-842	219	23	285	285	NUM
hassl-842	219	24	firm	firm	ADJ
hassl-842	219	25	-	-	PUNCT
hassl-842	219	26	year	year	NOUN
hassl-842	219	27	observations	observation	NOUN
hassl-842	219	28	.	.	PUNCT
hassl-842	220	1	3.2	3.2	NUM
hassl-842	220	2	.	.	PUNCT
hassl-842	220	3	model	model	NOUN
hassl-842	220	4	specification	specification	NOUN
hassl-842	220	5	we	we	PRON
hassl-842	220	6	used	use	VERB
hassl-842	220	7	the	the	DET
hassl-842	220	8	panel	panel	NOUN
hassl-842	220	9	data	datum	NOUN
hassl-842	220	10	regression	regression	NOUN
hassl-842	220	11	model	model	NOUN
hassl-842	220	12	to	to	PART
hassl-842	220	13	examine	examine	VERB
hassl-842	220	14	the	the	DET
hassl-842	220	15	relationship	relationship	NOUN
hassl-842	220	16	between	between	ADP
hassl-842	220	17	esg	esg	PROPN
hassl-842	220	18	disclosure	disclosure	NOUN
hassl-842	220	19	in	in	ADP
hassl-842	220	20	malaysian	malaysian	ADJ
hassl-842	220	21	public	public	ADJ
hassl-842	220	22	-	-	PUNCT
hassl-842	220	23	listed	list	VERB
hassl-842	220	24	companies	company	NOUN
hassl-842	220	25	and	and	CCONJ
hassl-842	220	26	the	the	DET
hassl-842	220	27	corporate	corporate	ADJ
hassl-842	220	28	characteristics	characteristic	NOUN
hassl-842	220	29	.	.	PUNCT
hassl-842	221	1	the	the	DET
hassl-842	221	2	regression	regression	NOUN
hassl-842	221	3	model	model	NOUN
hassl-842	221	4	was	be	AUX
hassl-842	221	5	described	describe	VERB
hassl-842	221	6	as	as	ADP
hassl-842	221	7	follows	follow	VERB
hassl-842	221	8	:	:	PUNCT
hassl-842	221	9	esg_score(i	esg_score(i	PROPN
hassl-842	221	10	,	,	PUNCT
hassl-842	221	11	t	t	PROPN
hassl-842	221	12	)	)	PUNCT
hassl-842	221	13	=	=	SYM
hassl-842	221	14	eps(i	eps(i	PROPN
hassl-842	221	15	,	,	PUNCT
hassl-842	221	16	t	t	PROPN
hassl-842	221	17	)	)	PUNCT
hassl-842	222	1	+	+	CCONJ
hassl-842	222	2	roe(i	roe(i	PROPN
hassl-842	222	3	,	,	PUNCT
hassl-842	222	4	t	t	PROPN
hassl-842	222	5	)	)	PUNCT
hassl-842	223	1	+	+	NUM
hassl-842	223	2	%	%	NOUN
hassl-842	223	3	ope_exp(i	ope_exp(i	NUM
hassl-842	223	4	,	,	PUNCT
hassl-842	223	5	t	t	PROPN
hassl-842	223	6	)	)	PUNCT
hassl-842	223	7	+	+	CCONJ
hassl-842	223	8	lnta(i	lnta(i	PROPN
hassl-842	223	9	,	,	PUNCT
hassl-842	223	10	t	t	PROPN
hassl-842	223	11	)	)	PUNCT
hassl-842	224	1	+	+	SYM
hassl-842	224	2	lnmkt_cap(i	lnmkt_cap(i	NUM
hassl-842	224	3	,	,	PUNCT
hassl-842	224	4	t	t	PROPN
hassl-842	224	5	)	)	PUNCT
hassl-842	224	6	+	+	NUM
hassl-842	224	7	industry	industry	NOUN
hassl-842	224	8	dummies	dummy	NOUN
hassl-842	224	9	+	+	CCONJ
hassl-842	224	10	year	year	NOUN
hassl-842	224	11	dummies	dummy	NOUN
hassl-842	224	12	+	+	CCONJ
hassl-842	224	13	ɛ(i	ɛ(i	PROPN
hassl-842	224	14	,	,	PUNCT
hassl-842	224	15	t	t	PROPN
hassl-842	224	16	)	)	PUNCT
hassl-842	224	17	table	table	NOUN
hassl-842	224	18	1	1	NUM
hassl-842	224	19	displays	display	VERB
hassl-842	224	20	the	the	DET
hassl-842	224	21	definition	definition	NOUN
hassl-842	224	22	of	of	ADP
hassl-842	224	23	variables	variable	NOUN
hassl-842	224	24	in	in	ADP
hassl-842	224	25	the	the	DET
hassl-842	224	26	regression	regression	NOUN
hassl-842	224	27	model	model	NOUN
hassl-842	224	28	.	.	PUNCT
hassl-842	225	1	we	we	PRON
hassl-842	225	2	used	use	VERB
hassl-842	225	3	the	the	DET
hassl-842	225	4	ordinary	ordinary	ADJ
hassl-842	225	5	least	least	ADJ
hassl-842	225	6	squares	square	NOUN
hassl-842	225	7	(	(	PUNCT
hassl-842	225	8	ols	ol	NOUN
hassl-842	225	9	)	)	PUNCT
hassl-842	225	10	regression	regression	NOUN
hassl-842	225	11	model	model	NOUN
hassl-842	225	12	to	to	PART
hassl-842	225	13	explore	explore	VERB
hassl-842	225	14	the	the	DET
hassl-842	225	15	relationship	relationship	NOUN
hassl-842	225	16	between	between	ADP
hassl-842	225	17	the	the	DET
hassl-842	225	18	esg	esg	NOUN
hassl-842	225	19	score	score	NOUN
hassl-842	225	20	and	and	CCONJ
hassl-842	225	21	firm	firm	ADJ
hassl-842	225	22	characteristics	characteristic	NOUN
hassl-842	225	23	.	.	PUNCT
hassl-842	226	1	3.3	3.3	NUM
hassl-842	226	2	.	.	PUNCT
hassl-842	227	1	dependent	dependent	ADJ
hassl-842	227	2	variable	variable	NOUN
hassl-842	227	3	we	we	PRON
hassl-842	227	4	used	use	VERB
hassl-842	227	5	the	the	DET
hassl-842	227	6	esg	esg	NOUN
hassl-842	227	7	combined	combine	VERB
hassl-842	227	8	scores	score	NOUN
hassl-842	227	9	(	(	PUNCT
hassl-842	227	10	esg_score	esg_score	NOUN
hassl-842	227	11	)	)	PUNCT
hassl-842	227	12	as	as	ADP
hassl-842	227	13	the	the	DET
hassl-842	227	14	dependent	dependent	ADJ
hassl-842	227	15	variable	variable	NOUN
hassl-842	227	16	.	.	PUNCT
hassl-842	228	1	esg_score	esg_score	PROPN
hassl-842	228	2	was	be	AUX
hassl-842	228	3	obtained	obtain	VERB
hassl-842	228	4	from	from	ADP
hassl-842	228	5	refinitiv	refinitiv	PROPN
hassl-842	228	6	.	.	PUNCT
hassl-842	229	1	esg_score	esg_score	PROPN
hassl-842	229	2	was	be	AUX
hassl-842	229	3	calculated	calculate	VERB
hassl-842	229	4	by	by	ADP
hassl-842	229	5	discounting	discount	VERB
hassl-842	229	6	the	the	DET
hassl-842	229	7	esg	esg	NOUN
hassl-842	229	8	score	score	NOUN
hassl-842	229	9	for	for	ADP
hassl-842	229	10	esg	esg	NOUN
hassl-842	229	11	controversies	controversy	NOUN
hassl-842	229	12	that	that	PRON
hassl-842	229	13	impactied	impactie	VERB
hassl-842	229	14	the	the	DET
hassl-842	229	15	entity	entity	NOUN
hassl-842	229	16	.	.	PUNCT
hassl-842	230	1	the	the	DET
hassl-842	230	2	esg	esg	PROPN
hassl-842	230	3	score	score	NOUN
hassl-842	230	4	is	be	AUX
hassl-842	230	5	used	use	VERB
hassl-842	230	6	to	to	PART
hassl-842	230	7	measure	measure	VERB
hassl-842	230	8	an	an	DET
hassl-842	230	9	entity	entity	NOUN
hassl-842	230	10	’s	’s	PART
hassl-842	230	11	esg	esg	NOUN
hassl-842	230	12	performance	performance	NOUN
hassl-842	230	13	,	,	PUNCT
hassl-842	230	14	commitment	commitment	NOUN
hassl-842	230	15	and	and	CCONJ
hassl-842	230	16	effectiveness	effectiveness	NOUN
hassl-842	230	17	on	on	ADP
hassl-842	230	18	environmental	environmental	ADJ
hassl-842	230	19	,	,	PUNCT
hassl-842	230	20	social	social	ADJ
hassl-842	230	21	and	and	CCONJ
hassl-842	230	22	governance	governance	NOUN
hassl-842	230	23	.	.	PUNCT
hassl-842	231	1	data	datum	NOUN
hassl-842	231	2	in	in	ADP
hassl-842	231	3	relation	relation	NOUN
hassl-842	231	4	to	to	ADP
hassl-842	231	5	the	the	DET
hassl-842	231	6	esg	esg	NOUN
hassl-842	231	7	combined	combine	VERB
hassl-842	231	8	score	score	NOUN
hassl-842	231	9	was	be	AUX
hassl-842	231	10	obtained	obtain	VERB
hassl-842	231	11	from	from	ADP
hassl-842	231	12	companyreported	companyreporte	VERB
hassl-842	231	13	information	information	NOUN
hassl-842	231	14	that	that	PRON
hassl-842	231	15	is	be	AUX
hassl-842	231	16	available	available	ADJ
hassl-842	231	17	to	to	ADP
hassl-842	231	18	the	the	DET
hassl-842	231	19	public	public	NOUN
hassl-842	231	20	(	(	PUNCT
hassl-842	231	21	refinitiv	refinitiv	PROPN
hassl-842	231	22	,	,	PUNCT
hassl-842	231	23	2019	2019	NUM
hassl-842	231	24	)	)	PUNCT
hassl-842	231	25	.	.	PUNCT
hassl-842	232	1	we	we	PRON
hassl-842	232	2	used	use	VERB
hassl-842	232	3	esg_score	esg_score	NOUN
hassl-842	232	4	to	to	PART
hassl-842	232	5	measure	measure	VERB
hassl-842	232	6	the	the	DET
hassl-842	232	7	level	level	NOUN
hassl-842	232	8	of	of	ADP
hassl-842	232	9	disclosure	disclosure	NOUN
hassl-842	232	10	of	of	ADP
hassl-842	232	11	the	the	DET
hassl-842	232	12	sustainability	sustainability	NOUN
hassl-842	232	13	practices	practice	NOUN
hassl-842	232	14	of	of	ADP
hassl-842	232	15	the	the	DET
hassl-842	232	16	entity	entity	NOUN
hassl-842	232	17	.	.	PUNCT
hassl-842	233	1	table	table	NOUN
hassl-842	233	2	2	2	NUM
hassl-842	233	3	illustrates	illustrate	VERB
hassl-842	233	4	the	the	DET
hassl-842	233	5	esg	esg	NOUN
hassl-842	233	6	combined	combine	VERB
hassl-842	233	7	score	score	NOUN
hassl-842	233	8	structure	structure	NOUN
hassl-842	233	9	.	.	PUNCT
hassl-842	234	1	3.4	3.4	NUM
hassl-842	234	2	.	.	PUNCT
hassl-842	235	1	independent	independent	ADJ
hassl-842	235	2	variables	variable	NOUN
hassl-842	235	3	factors	factor	NOUN
hassl-842	235	4	have	have	AUX
hassl-842	235	5	been	be	AUX
hassl-842	235	6	examined	examine	VERB
hassl-842	235	7	in	in	ADP
hassl-842	235	8	previous	previous	ADJ
hassl-842	235	9	studies	study	NOUN
hassl-842	235	10	that	that	PRON
hassl-842	235	11	influence	influence	VERB
hassl-842	235	12	the	the	DET
hassl-842	235	13	level	level	NOUN
hassl-842	235	14	of	of	ADP
hassl-842	235	15	information	information	NOUN
hassl-842	235	16	disclosed	disclose	VERB
hassl-842	235	17	in	in	ADP
hassl-842	235	18	an	an	DET
hassl-842	235	19	entity	entity	NOUN
hassl-842	235	20	include	include	VERB
hassl-842	235	21	earnings	earning	NOUN
hassl-842	235	22	per	per	ADP
hassl-842	235	23	shares	share	NOUN
hassl-842	235	24	(	(	PUNCT
hassl-842	235	25	eps	eps	PROPN
hassl-842	235	26	)	)	PUNCT
hassl-842	235	27	,	,	PUNCT
hassl-842	235	28	return	return	VERB
hassl-842	235	29	on	on	ADP
hassl-842	235	30	equity	equity	NOUN
hassl-842	235	31	(	(	PUNCT
hassl-842	235	32	roe	roe	PROPN
hassl-842	235	33	)	)	PUNCT
hassl-842	235	34	(	(	PUNCT
hassl-842	235	35	johari	johari	PROPN
hassl-842	235	36	&	&	CCONJ
hassl-842	235	37	komathy	komathy	ADJ
hassl-842	235	38	,	,	PUNCT
hassl-842	235	39	2019	2019	NUM
hassl-842	235	40	)	)	PUNCT
hassl-842	235	41	market	market	NOUN
hassl-842	235	42	capitalization	capitalization	NOUN
hassl-842	235	43	(	(	PUNCT
hassl-842	235	44	mkt_cap	mkt_cap	PROPN
hassl-842	235	45	)	)	PUNCT
hassl-842	235	46	(	(	PUNCT
hassl-842	235	47	loh	loh	PROPN
hassl-842	235	48	et	et	PROPN
hassl-842	235	49	al	al	PROPN
hassl-842	235	50	.	.	PROPN
hassl-842	235	51	,	,	PUNCT
hassl-842	235	52	2017	2017	NUM
hassl-842	235	53	;	;	PUNCT
hassl-842	235	54	sukthomya	sukthomya	ADV
hassl-842	235	55	,	,	PUNCT
hassl-842	235	56	2011	2011	NUM
hassl-842	235	57	)	)	PUNCT
hassl-842	235	58	)	)	PUNCT
hassl-842	235	59	and	and	CCONJ
hassl-842	235	60	company	company	NOUN
hassl-842	235	61	size	size	NOUN
hassl-842	235	62	(	(	PUNCT
hassl-842	235	63	ta	ta	NOUN
hassl-842	235	64	)	)	PUNCT
hassl-842	235	65	(	(	PUNCT
hassl-842	235	66	hossain	hossain	PROPN
hassl-842	235	67	&	&	CCONJ
hassl-842	235	68	hammami	hammami	PROPN
hassl-842	235	69	,	,	PUNCT
hassl-842	235	70	2009	2009	NUM
hassl-842	235	71	;	;	PUNCT
hassl-842	235	72	talpur	talpur	NOUN
hassl-842	235	73	,	,	PUNCT
hassl-842	235	74	lizam	lizam	PROPN
hassl-842	235	75	,	,	PUNCT
hassl-842	235	76	&	&	CCONJ
hassl-842	235	77	keerio	keerio	PROPN
hassl-842	235	78	,	,	PUNCT
hassl-842	235	79	2018	2018	NUM
hassl-842	235	80	;	;	PUNCT
hassl-842	235	81	vu	vu	NOUN
hassl-842	235	82	,	,	PUNCT
hassl-842	235	83	2012	2012	NUM
hassl-842	235	84	;	;	PUNCT
hassl-842	235	85	wallace	wallace	PROPN
hassl-842	235	86	&	&	CCONJ
hassl-842	235	87	naser	naser	PROPN
hassl-842	235	88	,	,	PUNCT
hassl-842	235	89	1995	1995	NUM
hassl-842	235	90	;	;	PUNCT
hassl-842	235	91	zhang	zhang	PROPN
hassl-842	235	92	,	,	PUNCT
hassl-842	235	93	2013	2013	NUM
hassl-842	235	94	)	)	PUNCT
hassl-842	235	95	.	.	PUNCT
hassl-842	236	1	these	these	DET
hassl-842	236	2	variables	variable	NOUN
hassl-842	236	3	are	be	AUX
hassl-842	236	4	used	use	VERB
hassl-842	236	5	as	as	ADP
hassl-842	236	6	the	the	DET
hassl-842	236	7	proxies	proxy	NOUN
hassl-842	236	8	of	of	ADP
hassl-842	236	9	firm	firm	ADJ
hassl-842	236	10	characteristics	characteristic	NOUN
hassl-842	236	11	,	,	PUNCT
hassl-842	236	12	and	and	CCONJ
hassl-842	236	13	we	we	PRON
hassl-842	236	14	used	use	VERB
hassl-842	236	15	these	these	DET
hassl-842	236	16	variables	variable	NOUN
hassl-842	236	17	as	as	ADP
hassl-842	236	18	independent	independent	ADJ
hassl-842	236	19	variables	variable	NOUN
hassl-842	236	20	in	in	ADP
hassl-842	236	21	this	this	DET
hassl-842	236	22	study	study	NOUN
hassl-842	236	23	.	.	PUNCT
hassl-842	237	1	eps	eps	PROPN
hassl-842	237	2	was	be	AUX
hassl-842	237	3	measured	measure	VERB
hassl-842	237	4	as	as	ADP
hassl-842	237	5	a	a	DET
hassl-842	237	6	net	net	ADJ
hassl-842	237	7	income	income	NOUN
hassl-842	237	8	divided	divide	VERB
hassl-842	237	9	by	by	ADP
hassl-842	237	10	the	the	DET
hassl-842	237	11	weighted	weight	VERB
hassl-842	237	12	average	average	ADJ
hassl-842	237	13	number	number	NOUN
hassl-842	237	14	of	of	ADP
hassl-842	237	15	ordinary	ordinary	ADJ
hassl-842	237	16	shares	share	NOUN
hassl-842	237	17	.	.	PUNCT
hassl-842	238	1	roe	roe	PROPN
hassl-842	238	2	was	be	AUX
hassl-842	238	3	measured	measure	VERB
hassl-842	238	4	as	as	ADP
hassl-842	238	5	the	the	DET
hassl-842	238	6	net	net	ADJ
hassl-842	238	7	income	income	NOUN
hassl-842	238	8	divided	divide	VERB
hassl-842	238	9	by	by	ADP
hassl-842	238	10	shareholders	shareholder	NOUN
hassl-842	238	11	'	'	PART
hassl-842	238	12	equity	equity	NOUN
hassl-842	238	13	.	.	PUNCT
hassl-842	239	1	mkt_cap	mkt_cap	PROPN
hassl-842	239	2	was	be	AUX
hassl-842	239	3	the	the	DET
hassl-842	239	4	market	market	NOUN
hassl-842	239	5	value	value	NOUN
hassl-842	239	6	of	of	ADP
hassl-842	239	7	a	a	DET
hassl-842	239	8	publicly	publicly	ADV
hassl-842	239	9	traded	trade	VERB
hassl-842	239	10	company	company	NOUN
hassl-842	239	11	's	's	PART
hassl-842	239	12	outstanding	outstanding	ADJ
hassl-842	239	13	shares	share	NOUN
hassl-842	239	14	.	.	PUNCT
hassl-842	240	1	ta	ta	PROPN
hassl-842	240	2	was	be	AUX
hassl-842	240	3	measured	measure	VERB
hassl-842	240	4	as	as	ADP
hassl-842	240	5	the	the	DET
hassl-842	240	6	natural	natural	ADJ
hassl-842	240	7	logarithm	logarithm	NOUN
hassl-842	240	8	of	of	ADP
hassl-842	240	9	company	company	NOUN
hassl-842	240	10	’s	’s	PART
hassl-842	240	11	total	total	ADJ
hassl-842	240	12	assets	asset	NOUN
hassl-842	240	13	at	at	ADP
hassl-842	240	14	the	the	DET
hassl-842	240	15	year	year	NOUN
hassl-842	240	16	-	-	PUNCT
hassl-842	240	17	end	end	NOUN
hassl-842	240	18	.	.	PUNCT
hassl-842	241	1	humanities	humanity	NOUN
hassl-842	241	2	and	and	CCONJ
hassl-842	241	3	social	social	ADJ
hassl-842	241	4	sciences	science	NOUN
hassl-842	241	5	letters	letter	NOUN
hassl-842	241	6	,	,	PUNCT
hassl-842	241	7	2020	2020	NUM
hassl-842	241	8	,	,	PUNCT
hassl-842	241	9	8(1	8(1	NOUN
hassl-842	241	10	):	):	PUNCT
hassl-842	241	11	91	91	NUM
hassl-842	241	12	-	-	SYM
hassl-842	241	13	109	109	NUM
hassl-842	241	14	100	100	NUM
hassl-842	241	15	©	©	PROPN
hassl-842	241	16	2020	2020	NUM
hassl-842	241	17	conscientia	conscientia	PROPN
hassl-842	241	18	beam	beam	PROPN
hassl-842	241	19	.	.	PUNCT
hassl-842	242	1	all	all	DET
hassl-842	242	2	rights	right	NOUN
hassl-842	242	3	reserved	reserve	VERB
hassl-842	242	4	.	.	PUNCT
hassl-842	243	1	table-1	table-1	NUM
hassl-842	243	2	.	.	PUNCT
hassl-842	243	3	description	description	NOUN
hassl-842	243	4	and	and	CCONJ
hassl-842	243	5	measurement	measurement	NOUN
hassl-842	243	6	of	of	ADP
hassl-842	243	7	variables	variable	NOUN
hassl-842	243	8	.	.	PUNCT
hassl-842	244	1	variables	variable	NOUN
hassl-842	244	2	description	description	NOUN
hassl-842	244	3	and	and	CCONJ
hassl-842	244	4	definitions	definition	NOUN
hassl-842	244	5	panel	panel	NOUN
hassl-842	244	6	a	a	DET
hassl-842	244	7	:	:	PUNCT
hassl-842	244	8	dependent	dependent	ADJ
hassl-842	244	9	variable	variable	NOUN
hassl-842	244	10	esg_scorea	esg_scorea	PROPN
hassl-842	244	11	thomson	thomson	PROPN
hassl-842	244	12	reuters	reuters	PROPN
hassl-842	244	13	esg	esg	PROPN
hassl-842	244	14	combined	combine	VERB
hassl-842	244	15	score	score	NOUN
hassl-842	244	16	.	.	PUNCT
hassl-842	245	1	esg	esg	PROPN
hassl-842	245	2	combined	combine	VERB
hassl-842	245	3	score	score	NOUN
hassl-842	245	4	is	be	AUX
hassl-842	245	5	calculated	calculate	VERB
hassl-842	245	6	as	as	SCONJ
hassl-842	245	7	the	the	DET
hassl-842	245	8	average	average	NOUN
hassl-842	245	9	of	of	ADP
hassl-842	245	10	the	the	DET
hassl-842	245	11	esg	esg	NOUN
hassl-842	245	12	score	score	NOUN
hassl-842	245	13	and	and	CCONJ
hassl-842	245	14	esg	esg	NOUN
hassl-842	245	15	controversies	controversy	NOUN
hassl-842	245	16	score	score	VERB
hassl-842	245	17	when	when	SCONJ
hassl-842	245	18	there	there	PRON
hassl-842	245	19	were	be	VERB
hassl-842	245	20	controversies	controversy	NOUN
hassl-842	245	21	during	during	ADP
hassl-842	245	22	the	the	DET
hassl-842	245	23	fiscal	fiscal	ADJ
hassl-842	245	24	year	year	NOUN
hassl-842	245	25	.	.	PUNCT
hassl-842	246	1	panel	panel	NOUN
hassl-842	246	2	b	b	X
hassl-842	246	3	:	:	PUNCT
hassl-842	246	4	independent	independent	ADJ
hassl-842	246	5	variables	variable	NOUN
hassl-842	246	6	epsb	epsb	ADJ
hassl-842	246	7	earnings	earning	NOUN
hassl-842	246	8	per	per	ADP
hassl-842	246	9	share	share	NOUN
hassl-842	246	10	is	be	AUX
hassl-842	246	11	a	a	DET
hassl-842	246	12	measure	measure	NOUN
hassl-842	246	13	of	of	ADP
hassl-842	246	14	financial	financial	ADJ
hassl-842	246	15	performance	performance	NOUN
hassl-842	246	16	calculated	calculate	VERB
hassl-842	246	17	as	as	ADP
hassl-842	246	18	a	a	DET
hassl-842	246	19	net	net	ADJ
hassl-842	246	20	income	income	NOUN
hassl-842	246	21	divided	divide	VERB
hassl-842	246	22	by	by	ADP
hassl-842	246	23	the	the	DET
hassl-842	246	24	weighted	weight	VERB
hassl-842	246	25	average	average	ADJ
hassl-842	246	26	number	number	NOUN
hassl-842	246	27	of	of	ADP
hassl-842	246	28	ordinary	ordinary	ADJ
hassl-842	246	29	shares	share	NOUN
hassl-842	246	30	.	.	PUNCT
hassl-842	247	1	roec	roec	NOUN
hassl-842	247	2	return	return	NOUN
hassl-842	247	3	on	on	ADP
hassl-842	247	4	equity	equity	NOUN
hassl-842	247	5	is	be	AUX
hassl-842	247	6	a	a	DET
hassl-842	247	7	measure	measure	NOUN
hassl-842	247	8	of	of	ADP
hassl-842	247	9	financial	financial	ADJ
hassl-842	247	10	performance	performance	NOUN
hassl-842	247	11	calculated	calculate	VERB
hassl-842	247	12	as	as	ADP
hassl-842	247	13	the	the	DET
hassl-842	247	14	net	net	ADJ
hassl-842	247	15	income	income	NOUN
hassl-842	247	16	divided	divide	VERB
hassl-842	247	17	by	by	ADP
hassl-842	247	18	shareholders	shareholder	NOUN
hassl-842	247	19	'	'	PART
hassl-842	247	20	equity	equity	NOUN
hassl-842	247	21	.	.	PUNCT
hassl-842	248	1	ope_expd	ope_expd	VERB
hassl-842	248	2	the	the	DET
hassl-842	248	3	operating	operate	VERB
hassl-842	248	4	expense	expense	NOUN
hassl-842	248	5	ratio	ratio	NOUN
hassl-842	248	6	is	be	AUX
hassl-842	248	7	calculated	calculate	VERB
hassl-842	248	8	by	by	ADP
hassl-842	248	9	dividing	divide	VERB
hassl-842	248	10	total	total	ADJ
hassl-842	248	11	operating	operating	NOUN
hassl-842	248	12	expenses	expense	NOUN
hassl-842	248	13	by	by	ADP
hassl-842	248	14	net	net	ADJ
hassl-842	248	15	sales	sale	NOUN
hassl-842	248	16	.	.	PUNCT
hassl-842	249	1	lntae	lntae	PROPN
hassl-842	249	2	company	company	NOUN
hassl-842	249	3	size	size	NOUN
hassl-842	249	4	is	be	AUX
hassl-842	249	5	measured	measure	VERB
hassl-842	249	6	as	as	ADP
hassl-842	249	7	the	the	DET
hassl-842	249	8	natural	natural	ADJ
hassl-842	249	9	logarithm	logarithm	NOUN
hassl-842	249	10	of	of	ADP
hassl-842	249	11	the	the	DET
hassl-842	249	12	company	company	NOUN
hassl-842	249	13	’s	’s	PART
hassl-842	249	14	total	total	ADJ
hassl-842	249	15	assets	asset	NOUN
hassl-842	249	16	at	at	ADP
hassl-842	249	17	the	the	DET
hassl-842	249	18	year	year	NOUN
hassl-842	249	19	-	-	PUNCT
hassl-842	249	20	end	end	NOUN
hassl-842	249	21	.	.	PUNCT
hassl-842	250	1	lnmkt_capf	lnmkt_capf	ADJ
hassl-842	250	2	market	market	NOUN
hassl-842	250	3	capitalisation	capitalisation	NOUN
hassl-842	250	4	is	be	AUX
hassl-842	250	5	the	the	DET
hassl-842	250	6	market	market	NOUN
hassl-842	250	7	value	value	NOUN
hassl-842	250	8	of	of	ADP
hassl-842	250	9	a	a	DET
hassl-842	250	10	publicly	publicly	ADV
hassl-842	250	11	-	-	PUNCT
hassl-842	250	12	traded	trade	VERB
hassl-842	250	13	company	company	NOUN
hassl-842	250	14	's	's	PART
hassl-842	250	15	outstanding	outstanding	ADJ
hassl-842	250	16	shares	share	NOUN
hassl-842	250	17	.	.	PUNCT
hassl-842	251	1	panel	panel	NOUN
hassl-842	251	2	c	c	NOUN
hassl-842	251	3	:	:	PUNCT
hassl-842	251	4	control	control	NOUN
hassl-842	251	5	variables	variable	VERB
hassl-842	251	6	industry	industry	NOUN
hassl-842	251	7	type	type	NOUN
hassl-842	251	8	of	of	ADP
hassl-842	251	9	industries	industry	NOUN
hassl-842	251	10	.	.	PUNCT
hassl-842	252	1	dummy	dummy	ADJ
hassl-842	252	2	variables	variable	NOUN
hassl-842	252	3	for	for	ADP
hassl-842	252	4	the	the	DET
hassl-842	252	5	following	follow	VERB
hassl-842	252	6	industry	industry	NOUN
hassl-842	252	7	:	:	PUNCT
hassl-842	252	8	construction	construction	NOUN
hassl-842	252	9	,	,	PUNCT
hassl-842	252	10	consumer	consumer	NOUN
hassl-842	252	11	,	,	PUNCT
hassl-842	252	12	industrial	industrial	ADJ
hassl-842	252	13	,	,	PUNCT
hassl-842	252	14	property	property	NOUN
hassl-842	252	15	,	,	PUNCT
hassl-842	252	16	plantation	plantation	NOUN
hassl-842	252	17	,	,	PUNCT
hassl-842	252	18	technology	technology	NOUN
hassl-842	252	19	and	and	CCONJ
hassl-842	252	20	trading	trading	NOUN
hassl-842	252	21	/	/	SYM
hassl-842	252	22	services	service	NOUN
hassl-842	252	23	.	.	PUNCT
hassl-842	253	1	year	year	NOUN
hassl-842	253	2	time	time	NOUN
hassl-842	253	3	.	.	PUNCT
hassl-842	254	1	dummy	dummy	ADJ
hassl-842	254	2	variables	variable	NOUN
hassl-842	254	3	for	for	ADP
hassl-842	254	4	years	year	NOUN
hassl-842	254	5	from	from	ADP
hassl-842	254	6	2014	2014	NUM
hassl-842	254	7	to	to	ADP
hassl-842	254	8	2018	2018	NUM
hassl-842	254	9	ɛ	ɛ	PROPN
hassl-842	254	10	residual	residual	ADJ
hassl-842	254	11	errors	error	NOUN
hassl-842	254	12	source	source	NOUN
hassl-842	254	13	:	:	PUNCT
hassl-842	254	14	a.	a.	NOUN
hassl-842	254	15	refinitiv	refinitiv	PROPN
hassl-842	254	16	(	(	PUNCT
hassl-842	254	17	2019	2019	NUM
hassl-842	254	18	)	)	PUNCT
hassl-842	254	19	.	.	PUNCT
hassl-842	255	1	b.	b.	PROPN
hassl-842	255	2	johari	johari	PROPN
hassl-842	255	3	and	and	CCONJ
hassl-842	255	4	komathy	komathy	ADJ
hassl-842	255	5	(	(	PUNCT
hassl-842	255	6	2019	2019	NUM
hassl-842	255	7	)	)	PUNCT
hassl-842	255	8	.	.	PUNCT
hassl-842	256	1	c.	c.	PROPN
hassl-842	256	2	johari	johari	PROPN
hassl-842	256	3	and	and	CCONJ
hassl-842	256	4	komathy	komathy	ADJ
hassl-842	256	5	(	(	PUNCT
hassl-842	256	6	2019	2019	NUM
hassl-842	256	7	)	)	PUNCT
hassl-842	256	8	.	.	PUNCT
hassl-842	257	1	d.	d.	PROPN
hassl-842	257	2	frazee	frazee	PROPN
hassl-842	257	3	(	(	PUNCT
hassl-842	257	4	2019	2019	NUM
hassl-842	257	5	)	)	PUNCT
hassl-842	257	6	;	;	PUNCT
hassl-842	258	1	haanaes	haanaes	PROPN
hassl-842	258	2	,	,	PUNCT
hassl-842	258	3	michael	michael	PROPN
hassl-842	258	4	,	,	PUNCT
hassl-842	258	5	jurgens	jurgens	PROPN
hassl-842	258	6	,	,	PUNCT
hassl-842	258	7	and	and	CCONJ
hassl-842	258	8	rangan	rangan	VERB
hassl-842	258	9	(	(	PUNCT
hassl-842	258	10	2013	2013	NUM
hassl-842	258	11	)	)	PUNCT
hassl-842	258	12	.	.	PUNCT
hassl-842	259	1	e.	e.	PROPN
hassl-842	259	2	hossain	hossain	PROPN
hassl-842	259	3	and	and	CCONJ
hassl-842	259	4	hammami	hammami	PROPN
hassl-842	259	5	(	(	PUNCT
hassl-842	259	6	2009	2009	NUM
hassl-842	259	7	)	)	PUNCT
hassl-842	259	8	;	;	PUNCT
hassl-842	259	9	talpur	talpur	VERB
hassl-842	259	10	et	et	PROPN
hassl-842	259	11	al	al	PROPN
hassl-842	259	12	.	.	PUNCT
hassl-842	260	1	(	(	PUNCT
hassl-842	260	2	2018	2018	NUM
hassl-842	260	3	)	)	PUNCT
hassl-842	260	4	;	;	PUNCT
hassl-842	260	5	vu	vu	X
hassl-842	260	6	(	(	PUNCT
hassl-842	260	7	2012	2012	NUM
hassl-842	260	8	)	)	PUNCT
hassl-842	260	9	;	;	PUNCT
hassl-842	260	10	wallace	wallace	NOUN
hassl-842	260	11	and	and	CCONJ
hassl-842	260	12	naser	naser	PROPN
hassl-842	260	13	(	(	PUNCT
hassl-842	260	14	1995	1995	NUM
hassl-842	260	15	)	)	PUNCT
hassl-842	260	16	;	;	PUNCT
hassl-842	260	17	zhang	zhang	PROPN
hassl-842	260	18	(	(	PUNCT
hassl-842	260	19	2013	2013	NUM
hassl-842	260	20	)	)	PUNCT
hassl-842	260	21	.	.	PUNCT
hassl-842	261	1	f.	f.	PROPN
hassl-842	261	2	loh	loh	PROPN
hassl-842	261	3	et	et	PROPN
hassl-842	261	4	al	al	PROPN
hassl-842	261	5	.	.	PROPN
hassl-842	262	1	(	(	PUNCT
hassl-842	262	2	2017	2017	NUM
hassl-842	262	3	)	)	PUNCT
hassl-842	262	4	;	;	PUNCT
hassl-842	262	5	sukthomya	sukthomya	ADV
hassl-842	262	6	(	(	PUNCT
hassl-842	262	7	2011	2011	NUM
hassl-842	262	8	)	)	PUNCT
hassl-842	262	9	.	.	PUNCT
hassl-842	263	1	table-2	table-2	PROPN
hassl-842	263	2	.	.	PUNCT
hassl-842	263	3	esg	esg	PROPN
hassl-842	263	4	combined	combine	VERB
hassl-842	263	5	score	score	NOUN
hassl-842	263	6	structure	structure	NOUN
hassl-842	263	7	.	.	PUNCT
hassl-842	264	1	esg	esg	PROPN
hassl-842	264	2	combined	combine	VERB
hassl-842	264	3	score	score	NOUN
hassl-842	264	4	esg	esg	PROPN
hassl-842	264	5	score	score	PROPN
hassl-842	264	6	esg	esg	PROPN
hassl-842	264	7	controversies	controversy	NOUN
hassl-842	264	8	score	score	VERB
hassl-842	264	9	environmental	environmental	ADJ
hassl-842	264	10	social	social	ADJ
hassl-842	264	11	governance	governance	NOUN
hassl-842	264	12	esg	esg	PROPN
hassl-842	264	13	controversy	controversy	NOUN
hassl-842	264	14	resource	resource	NOUN
hassl-842	264	15	use	use	VERB
hassl-842	264	16	workforce	workforce	NOUN
hassl-842	264	17	management	management	NOUN
hassl-842	264	18	controversies	controversy	NOUN
hassl-842	264	19	across	across	ADP
hassl-842	264	20	all	all	DET
hassl-842	264	21	10	10	NUM
hassl-842	264	22	categories	category	NOUN
hassl-842	264	23	are	be	AUX
hassl-842	264	24	aggregated	aggregate	VERB
hassl-842	264	25	in	in	ADP
hassl-842	264	26	one	one	NUM
hassl-842	264	27	category	category	NOUN
hassl-842	264	28	score	score	NOUN
hassl-842	264	29	emission	emission	NOUN
hassl-842	264	30	human	human	ADJ
hassl-842	264	31	rights	right	NOUN
hassl-842	264	32	shareholders	shareholder	NOUN
hassl-842	264	33	innovation	innovation	NOUN
hassl-842	264	34	community	community	NOUN
hassl-842	264	35	corporate	corporate	ADJ
hassl-842	264	36	social	social	ADJ
hassl-842	264	37	responsibility	responsibility	NOUN
hassl-842	264	38	strategy	strategy	NOUN
hassl-842	264	39	product	product	NOUN
hassl-842	264	40	responsibility	responsibility	NOUN
hassl-842	264	41	source	source	NOUN
hassl-842	264	42	:	:	PUNCT
hassl-842	264	43	refinitiv	refinitiv	NOUN
hassl-842	264	44	(	(	PUNCT
hassl-842	264	45	2019	2019	NUM
hassl-842	264	46	)	)	PUNCT
hassl-842	264	47	.	.	PUNCT
hassl-842	265	1	3.5	3.5	NUM
hassl-842	265	2	.	.	PUNCT
hassl-842	266	1	control	control	NOUN
hassl-842	266	2	variables	variable	NOUN
hassl-842	266	3	in	in	ADP
hassl-842	266	4	addition	addition	NOUN
hassl-842	266	5	to	to	ADP
hassl-842	266	6	independent	independent	ADJ
hassl-842	266	7	variables	variable	NOUN
hassl-842	266	8	,	,	PUNCT
hassl-842	266	9	we	we	PRON
hassl-842	266	10	also	also	ADV
hassl-842	266	11	included	include	VERB
hassl-842	266	12	the	the	DET
hassl-842	266	13	percentage	percentage	NOUN
hassl-842	266	14	of	of	ADP
hassl-842	266	15	operating	operating	NOUN
hassl-842	266	16	expenses	expense	NOUN
hassl-842	266	17	to	to	ADP
hassl-842	266	18	sales	sale	NOUN
hassl-842	266	19	revenue	revenue	NOUN
hassl-842	266	20	as	as	ADP
hassl-842	266	21	the	the	DET
hassl-842	266	22	control	control	NOUN
hassl-842	266	23	variable	variable	NOUN
hassl-842	266	24	in	in	ADP
hassl-842	266	25	this	this	DET
hassl-842	266	26	study	study	NOUN
hassl-842	266	27	.	.	PUNCT
hassl-842	267	1	businesses	business	NOUN
hassl-842	267	2	implementing	implement	VERB
hassl-842	267	3	sustainability	sustainability	NOUN
hassl-842	267	4	in	in	ADP
hassl-842	267	5	their	their	PRON
hassl-842	267	6	organisation	organisation	NOUN
hassl-842	267	7	require	require	VERB
hassl-842	267	8	a	a	DET
hassl-842	267	9	substantial	substantial	ADJ
hassl-842	267	10	amount	amount	NOUN
hassl-842	267	11	of	of	ADP
hassl-842	267	12	investment	investment	NOUN
hassl-842	267	13	initially	initially	ADV
hassl-842	267	14	,	,	PUNCT
hassl-842	267	15	but	but	CCONJ
hassl-842	267	16	it	it	PRON
hassl-842	267	17	helps	help	VERB
hassl-842	267	18	to	to	PART
hassl-842	267	19	reduce	reduce	VERB
hassl-842	267	20	operating	operating	NOUN
hassl-842	267	21	costs	cost	NOUN
hassl-842	267	22	in	in	ADP
hassl-842	267	23	the	the	DET
hassl-842	267	24	long	long	ADJ
hassl-842	267	25	term	term	NOUN
hassl-842	267	26	(	(	PUNCT
hassl-842	267	27	frazee	frazee	PROPN
hassl-842	267	28	,	,	PUNCT
hassl-842	267	29	2019	2019	NUM
hassl-842	267	30	;	;	PUNCT
hassl-842	268	1	haanaes	haanaes	NOUN
hassl-842	268	2	et	et	PROPN
hassl-842	268	3	al	al	PROPN
hassl-842	268	4	.	.	PROPN
hassl-842	268	5	,	,	PUNCT
hassl-842	268	6	2013	2013	NUM
hassl-842	268	7	)	)	PUNCT
hassl-842	268	8	.	.	PUNCT
hassl-842	269	1	the	the	DET
hassl-842	269	2	sustainability	sustainability	NOUN
hassl-842	269	3	framework	framework	NOUN
hassl-842	269	4	was	be	AUX
hassl-842	269	5	launched	launch	VERB
hassl-842	269	6	in	in	ADP
hassl-842	269	7	october	october	PROPN
hassl-842	269	8	2015	2015	NUM
hassl-842	269	9	and	and	CCONJ
hassl-842	269	10	companies	company	NOUN
hassl-842	269	11	were	be	AUX
hassl-842	269	12	required	require	VERB
hassl-842	269	13	to	to	PART
hassl-842	269	14	provide	provide	VERB
hassl-842	269	15	information	information	NOUN
hassl-842	269	16	related	relate	VERB
hassl-842	269	17	to	to	ADP
hassl-842	269	18	sustainability	sustainability	NOUN
hassl-842	269	19	by	by	ADP
hassl-842	269	20	the	the	DET
hassl-842	269	21	end	end	NOUN
hassl-842	269	22	of	of	ADP
hassl-842	269	23	2016	2016	NUM
hassl-842	269	24	(	(	PUNCT
hassl-842	269	25	bursa	bursa	PROPN
hassl-842	269	26	malaysia	malaysia	PROPN
hassl-842	269	27	securities	securities	PROPN
hassl-842	269	28	berhad	berhad	PROPN
hassl-842	269	29	,	,	PUNCT
hassl-842	269	30	2015	2015	NUM
hassl-842	269	31	)	)	PUNCT
hassl-842	269	32	.	.	PUNCT
hassl-842	270	1	we	we	PRON
hassl-842	270	2	predicted	predict	VERB
hassl-842	270	3	that	that	SCONJ
hassl-842	270	4	companies	company	NOUN
hassl-842	270	5	investing	invest	VERB
hassl-842	270	6	a	a	DET
hassl-842	270	7	substantial	substantial	ADJ
hassl-842	270	8	amount	amount	NOUN
hassl-842	270	9	in	in	ADP
hassl-842	270	10	implementing	implement	VERB
hassl-842	270	11	sustainability	sustainability	NOUN
hassl-842	270	12	practices	practice	NOUN
hassl-842	270	13	would	would	AUX
hassl-842	270	14	result	result	VERB
hassl-842	270	15	in	in	ADP
hassl-842	270	16	an	an	DET
hassl-842	270	17	increase	increase	NOUN
hassl-842	270	18	in	in	ADP
hassl-842	270	19	the	the	DET
hassl-842	270	20	operating	operating	NOUN
hassl-842	270	21	cost	cost	NOUN
hassl-842	270	22	ratio	ratio	NOUN
hassl-842	270	23	of	of	ADP
hassl-842	270	24	the	the	DET
hassl-842	270	25	business	business	NOUN
hassl-842	270	26	.	.	PUNCT
hassl-842	271	1	the	the	DET
hassl-842	271	2	operating	operate	VERB
hassl-842	271	3	expense	expense	NOUN
hassl-842	271	4	ratio	ratio	NOUN
hassl-842	271	5	is	be	AUX
hassl-842	271	6	calculated	calculate	VERB
hassl-842	271	7	by	by	ADP
hassl-842	271	8	dividing	divide	VERB
hassl-842	271	9	total	total	ADJ
hassl-842	271	10	operating	operating	NOUN
hassl-842	271	11	expenses	expense	NOUN
hassl-842	271	12	by	by	ADP
hassl-842	271	13	net	net	ADJ
hassl-842	271	14	sales	sale	NOUN
hassl-842	271	15	.	.	PUNCT
hassl-842	272	1	consistent	consistent	ADJ
hassl-842	272	2	with	with	ADP
hassl-842	272	3	previous	previous	ADJ
hassl-842	272	4	studies	study	NOUN
hassl-842	272	5	(	(	PUNCT
hassl-842	272	6	ho	ho	INTJ
hassl-842	272	7	,	,	PUNCT
hassl-842	272	8	oo	oo	INTJ
hassl-842	272	9	,	,	PUNCT
hassl-842	272	10	&	&	CCONJ
hassl-842	272	11	kwong	kwong	PROPN
hassl-842	272	12	,	,	PUNCT
hassl-842	272	13	2017	2017	NUM
hassl-842	272	14	;	;	PUNCT
hassl-842	272	15	ho	ho	PROPN
hassl-842	272	16	.	.	PROPN
hassl-842	272	17	,	,	PUNCT
hassl-842	272	18	2015	2015	NUM
hassl-842	272	19	;	;	PUNCT
hassl-842	272	20	zaman	zaman	X
hassl-842	272	21	,	,	PUNCT
hassl-842	272	22	hudaib	hudaib	PROPN
hassl-842	272	23	,	,	PUNCT
hassl-842	272	24	&	&	CCONJ
hassl-842	272	25	haniffa	haniffa	PROPN
hassl-842	272	26	,	,	PUNCT
hassl-842	272	27	2011	2011	NUM
hassl-842	272	28	)	)	PUNCT
hassl-842	272	29	we	we	PRON
hassl-842	272	30	included	include	VERB
hassl-842	272	31	year	year	NOUN
hassl-842	272	32	and	and	CCONJ
hassl-842	272	33	industry	industry	NOUN
hassl-842	272	34	dummies	dummy	NOUN
hassl-842	272	35	to	to	PART
hassl-842	272	36	control	control	VERB
hassl-842	272	37	for	for	ADP
hassl-842	272	38	the	the	DET
hassl-842	272	39	unabsorbed	unabsorbed	ADJ
hassl-842	272	40	effects	effect	NOUN
hassl-842	272	41	during	during	ADP
hassl-842	272	42	the	the	DET
hassl-842	272	43	sample	sample	NOUN
hassl-842	272	44	period	period	NOUN
hassl-842	272	45	and	and	CCONJ
hassl-842	272	46	the	the	DET
hassl-842	272	47	industry	industry	NOUN
hassl-842	272	48	effect	effect	NOUN
hassl-842	272	49	respectively	respectively	ADV
hassl-842	272	50	.	.	PUNCT
hassl-842	273	1	4	4	X
hassl-842	273	2	.	.	NOUN
hassl-842	273	3	results	result	NOUN
hassl-842	273	4	table	table	VERB
hassl-842	273	5	3	3	NUM
hassl-842	273	6	presents	present	VERB
hassl-842	273	7	the	the	DET
hassl-842	273	8	descriptive	descriptive	ADJ
hassl-842	273	9	statistics	statistic	NOUN
hassl-842	273	10	for	for	ADP
hassl-842	273	11	the	the	DET
hassl-842	273	12	test	test	NOUN
hassl-842	273	13	variables	variable	NOUN
hassl-842	273	14	in	in	ADP
hassl-842	273	15	our	our	PRON
hassl-842	273	16	research	research	NOUN
hassl-842	273	17	model	model	NOUN
hassl-842	273	18	.	.	PUNCT
hassl-842	274	1	the	the	DET
hassl-842	274	2	average	average	NOUN
hassl-842	274	3	esg_score	esg_score	NOUN
hassl-842	274	4	of	of	ADP
hassl-842	274	5	42.924	42.924	NUM
hassl-842	274	6	for	for	ADP
hassl-842	274	7	the	the	DET
hassl-842	274	8	sample	sample	NOUN
hassl-842	274	9	firms	firm	NOUN
hassl-842	274	10	was	be	AUX
hassl-842	274	11	within	within	ADP
hassl-842	274	12	a	a	DET
hassl-842	274	13	range	range	NOUN
hassl-842	274	14	between	between	ADP
hassl-842	274	15	zero	zero	NUM
hassl-842	274	16	and	and	CCONJ
hassl-842	274	17	84.997	84.997	NUM
hassl-842	274	18	.	.	PUNCT
hassl-842	275	1	the	the	DET
hassl-842	275	2	statistics	statistic	NOUN
hassl-842	275	3	showed	show	VERB
hassl-842	275	4	humanities	humanity	NOUN
hassl-842	275	5	and	and	CCONJ
hassl-842	275	6	social	social	ADJ
hassl-842	275	7	sciences	science	NOUN
hassl-842	275	8	letters	letter	NOUN
hassl-842	275	9	,	,	PUNCT
hassl-842	275	10	2020	2020	NUM
hassl-842	275	11	,	,	PUNCT
hassl-842	275	12	8(1	8(1	NOUN
hassl-842	275	13	):	):	PUNCT
hassl-842	275	14	91	91	NUM
hassl-842	275	15	-	-	SYM
hassl-842	275	16	109	109	NUM
hassl-842	275	17	101	101	NUM
hassl-842	275	18	©	©	PROPN
hassl-842	275	19	2020	2020	NUM
hassl-842	275	20	conscientia	conscientia	PROPN
hassl-842	275	21	beam	beam	PROPN
hassl-842	275	22	.	.	PUNCT
hassl-842	276	1	all	all	DET
hassl-842	276	2	rights	right	NOUN
hassl-842	276	3	reserved	reserve	VERB
hassl-842	276	4	.	.	PUNCT
hassl-842	277	1	that	that	SCONJ
hassl-842	277	2	the	the	DET
hassl-842	277	3	degree	degree	NOUN
hassl-842	277	4	of	of	ADP
hassl-842	277	5	disclosure	disclosure	NOUN
hassl-842	277	6	of	of	ADP
hassl-842	277	7	sustainability	sustainability	NOUN
hassl-842	277	8	practices	practice	NOUN
hassl-842	277	9	by	by	ADP
hassl-842	277	10	companies	company	NOUN
hassl-842	277	11	increased	increase	VERB
hassl-842	277	12	from	from	ADP
hassl-842	277	13	2014	2014	NUM
hassl-842	277	14	to	to	ADP
hassl-842	277	15	2017	2017	NUM
hassl-842	277	16	.	.	PUNCT
hassl-842	278	1	the	the	DET
hassl-842	278	2	increase	increase	NOUN
hassl-842	278	3	in	in	ADP
hassl-842	278	4	the	the	DET
hassl-842	278	5	average	average	NOUN
hassl-842	278	6	esg_score	esg_score	NOUN
hassl-842	278	7	was	be	AUX
hassl-842	278	8	due	due	ADJ
hassl-842	278	9	to	to	ADP
hassl-842	278	10	the	the	DET
hassl-842	278	11	amendments	amendment	NOUN
hassl-842	278	12	to	to	ADP
hassl-842	278	13	the	the	DET
hassl-842	278	14	main	main	ADJ
hassl-842	278	15	market	market	NOUN
hassl-842	278	16	listing	list	VERB
hassl-842	278	17	requirement	requirement	NOUN
hassl-842	278	18	in	in	ADP
hassl-842	278	19	malaysia	malaysia	PROPN
hassl-842	278	20	.	.	PUNCT
hassl-842	279	1	the	the	DET
hassl-842	279	2	sustainability	sustainability	NOUN
hassl-842	279	3	amendments	amendment	NOUN
hassl-842	279	4	that	that	PRON
hassl-842	279	5	issued	issue	VERB
hassl-842	279	6	by	by	ADP
hassl-842	279	7	bursa	bursa	PROPN
hassl-842	279	8	malaysia	malaysia	PROPN
hassl-842	279	9	securities	securities	PROPN
hassl-842	279	10	berhad	berhad	VERB
hassl-842	279	11	required	require	VERB
hassl-842	279	12	companies	company	NOUN
hassl-842	279	13	with	with	ADP
hassl-842	279	14	a	a	DET
hassl-842	279	15	market	market	NOUN
hassl-842	279	16	capitalisation	capitalisation	NOUN
hassl-842	279	17	of	of	ADP
hassl-842	279	18	rm2	rm2	PROPN
hassl-842	279	19	billion	billion	NUM
hassl-842	279	20	and	and	CCONJ
hassl-842	279	21	above	above	ADV
hassl-842	279	22	to	to	PART
hassl-842	279	23	disclose	disclose	VERB
hassl-842	279	24	a	a	DET
hassl-842	279	25	narrative	narrative	ADJ
hassl-842	279	26	statement	statement	NOUN
hassl-842	279	27	of	of	ADP
hassl-842	279	28	the	the	DET
hassl-842	279	29	management	management	NOUN
hassl-842	279	30	of	of	ADP
hassl-842	279	31	material	material	NOUN
hassl-842	279	32	economic	economic	ADJ
hassl-842	279	33	,	,	PUNCT
hassl-842	279	34	environmental	environmental	ADJ
hassl-842	279	35	and	and	CCONJ
hassl-842	279	36	social	social	ADJ
hassl-842	279	37	risks	risk	NOUN
hassl-842	279	38	and	and	CCONJ
hassl-842	279	39	opportunities	opportunity	NOUN
hassl-842	279	40	(	(	PUNCT
hassl-842	279	41	sustainability	sustainability	NOUN
hassl-842	279	42	statement	statement	NOUN
hassl-842	279	43	)	)	PUNCT
hassl-842	279	44	in	in	ADP
hassl-842	279	45	their	their	PRON
hassl-842	279	46	annual	annual	ADJ
hassl-842	279	47	report	report	NOUN
hassl-842	279	48	issued	issue	VERB
hassl-842	279	49	for	for	ADP
hassl-842	279	50	fiscal	fiscal	ADJ
hassl-842	279	51	years	year	NOUN
hassl-842	279	52	ending	end	VERB
hassl-842	279	53	on	on	ADP
hassl-842	279	54	or	or	CCONJ
hassl-842	279	55	after	after	ADP
hassl-842	279	56	31	31	NUM
hassl-842	279	57	december	december	PROPN
hassl-842	279	58	2016	2016	NUM
hassl-842	279	59	.	.	PUNCT
hassl-842	280	1	companies	company	NOUN
hassl-842	280	2	with	with	ADP
hassl-842	280	3	market	market	NOUN
hassl-842	280	4	capitalisation	capitalisation	NOUN
hassl-842	280	5	of	of	ADP
hassl-842	280	6	less	less	ADJ
hassl-842	280	7	than	than	ADP
hassl-842	280	8	rm2	rm2	PROPN
hassl-842	280	9	billion	billion	NUM
hassl-842	280	10	,	,	PUNCT
hassl-842	280	11	were	be	AUX
hassl-842	280	12	required	require	VERB
hassl-842	280	13	to	to	PART
hassl-842	280	14	disclose	disclose	VERB
hassl-842	280	15	a	a	DET
hassl-842	280	16	sustainability	sustainability	NOUN
hassl-842	280	17	statement	statement	NOUN
hassl-842	280	18	in	in	ADP
hassl-842	280	19	their	their	PRON
hassl-842	280	20	annual	annual	ADJ
hassl-842	280	21	report	report	NOUN
hassl-842	280	22	issued	issue	VERB
hassl-842	280	23	for	for	ADP
hassl-842	280	24	the	the	DET
hassl-842	280	25	financial	financial	ADJ
hassl-842	280	26	year	year	NOUN
hassl-842	280	27	ending	end	VERB
hassl-842	280	28	on	on	ADP
hassl-842	280	29	or	or	CCONJ
hassl-842	280	30	after	after	ADP
hassl-842	280	31	31	31	NUM
hassl-842	280	32	december	december	PROPN
hassl-842	280	33	2017	2017	NUM
hassl-842	280	34	(	(	PUNCT
hassl-842	280	35	bursa	bursa	PROPN
hassl-842	280	36	malaysia	malaysia	PROPN
hassl-842	280	37	securities	securities	PROPN
hassl-842	280	38	berhad	berhad	PROPN
hassl-842	280	39	,	,	PUNCT
hassl-842	280	40	2015	2015	NUM
hassl-842	280	41	)	)	PUNCT
hassl-842	280	42	.	.	PUNCT
hassl-842	281	1	the	the	DET
hassl-842	281	2	57	57	NUM
hassl-842	281	3	sample	sample	NOUN
hassl-842	281	4	companies	company	NOUN
hassl-842	281	5	used	use	VERB
hassl-842	281	6	in	in	ADP
hassl-842	281	7	this	this	DET
hassl-842	281	8	study	study	NOUN
hassl-842	281	9	had	have	AUX
hassl-842	281	10	started	start	VERB
hassl-842	281	11	disclosing	disclose	VERB
hassl-842	281	12	sustainability	sustainability	NOUN
hassl-842	281	13	information	information	NOUN
hassl-842	281	14	to	to	ADP
hassl-842	281	15	the	the	DET
hassl-842	281	16	public	public	NOUN
hassl-842	281	17	before	before	SCONJ
hassl-842	281	18	the	the	DET
hassl-842	281	19	sustainability	sustainability	NOUN
hassl-842	281	20	amendments	amendment	NOUN
hassl-842	281	21	were	be	AUX
hassl-842	281	22	issued	issue	VERB
hassl-842	281	23	.	.	PUNCT
hassl-842	282	1	the	the	DET
hassl-842	282	2	level	level	NOUN
hassl-842	282	3	of	of	ADP
hassl-842	282	4	sustainability	sustainability	NOUN
hassl-842	282	5	disclosure	disclosure	NOUN
hassl-842	282	6	has	have	AUX
hassl-842	282	7	increased	increase	VERB
hassl-842	282	8	after	after	SCONJ
hassl-842	282	9	the	the	DET
hassl-842	282	10	sustainability	sustainability	NOUN
hassl-842	282	11	amendments	amendment	NOUN
hassl-842	282	12	were	be	AUX
hassl-842	282	13	issued	issue	VERB
hassl-842	282	14	.	.	PUNCT
hassl-842	283	1	this	this	DET
hassl-842	283	2	phenomenon	phenomenon	NOUN
hassl-842	283	3	is	be	AUX
hassl-842	283	4	consistent	consistent	ADJ
hassl-842	283	5	with	with	ADP
hassl-842	283	6	the	the	DET
hassl-842	283	7	legitimacy	legitimacy	NOUN
hassl-842	283	8	theory	theory	NOUN
hassl-842	283	9	that	that	SCONJ
hassl-842	283	10	malaysianpublic	malaysianpublic	ADJ
hassl-842	283	11	listed	list	VERB
hassl-842	283	12	companies	company	NOUN
hassl-842	283	13	had	have	AUX
hassl-842	283	14	started	start	VERB
hassl-842	283	15	practising	practise	VERB
hassl-842	283	16	sustainability	sustainability	NOUN
hassl-842	283	17	voluntarily	voluntarily	ADV
hassl-842	283	18	before	before	SCONJ
hassl-842	283	19	the	the	DET
hassl-842	283	20	sustainability	sustainability	NOUN
hassl-842	283	21	framework	framework	NOUN
hassl-842	283	22	was	be	AUX
hassl-842	283	23	introduced	introduce	VERB
hassl-842	283	24	to	to	PART
hassl-842	283	25	comply	comply	VERB
hassl-842	283	26	with	with	ADP
hassl-842	283	27	the	the	DET
hassl-842	283	28	expectations	expectation	NOUN
hassl-842	283	29	set	set	VERB
hassl-842	283	30	by	by	ADP
hassl-842	283	31	the	the	DET
hassl-842	283	32	society	society	NOUN
hassl-842	283	33	rather	rather	ADV
hassl-842	283	34	than	than	ADP
hassl-842	283	35	to	to	PART
hassl-842	283	36	comply	comply	VERB
hassl-842	283	37	with	with	ADP
hassl-842	283	38	the	the	DET
hassl-842	283	39	regulatory	regulatory	ADJ
hassl-842	283	40	requirement	requirement	NOUN
hassl-842	283	41	.	.	PUNCT
hassl-842	284	1	pressure	pressure	NOUN
hassl-842	284	2	from	from	ADP
hassl-842	284	3	stakeholders	stakeholder	NOUN
hassl-842	284	4	resulted	result	VERB
hassl-842	284	5	in	in	ADP
hassl-842	284	6	increased	increase	VERB
hassl-842	284	7	in	in	ADP
hassl-842	284	8	the	the	DET
hassl-842	284	9	degree	degree	NOUN
hassl-842	284	10	of	of	ADP
hassl-842	284	11	sustainability	sustainability	NOUN
hassl-842	284	12	disclosure	disclosure	NOUN
hassl-842	284	13	from	from	ADP
hassl-842	284	14	2014	2014	NUM
hassl-842	284	15	to	to	ADP
hassl-842	284	16	2018	2018	NUM
hassl-842	284	17	after	after	ADP
hassl-842	284	18	the	the	DET
hassl-842	284	19	introduction	introduction	NOUN
hassl-842	284	20	of	of	ADP
hassl-842	284	21	the	the	DET
hassl-842	284	22	sustainability	sustainability	NOUN
hassl-842	284	23	framework	framework	NOUN
hassl-842	284	24	.	.	PUNCT
hassl-842	285	1	table-3	table-3	NUM
hassl-842	285	2	.	.	PUNCT
hassl-842	285	3	descriptive	descriptive	ADJ
hassl-842	285	4	statistics	statistic	NOUN
hassl-842	285	5	.	.	PUNCT
hassl-842	286	1	variable	variable	ADJ
hassl-842	286	2	year	year	NOUN
hassl-842	286	3	mean	mean	VERB
hassl-842	286	4	std	std	PROPN
hassl-842	286	5	.	.	PROPN
hassl-842	286	6	dev	dev	PROPN
hassl-842	286	7	.	.	PUNCT
hassl-842	287	1	min	min	PROPN
hassl-842	287	2	max	max	PROPN
hassl-842	287	3	esg_score	esg_score	ADP
hassl-842	287	4	all	all	PRON
hassl-842	287	5	42.924	42.924	NUM
hassl-842	287	6	23.682	23.682	NUM
hassl-842	287	7	0.000	0.000	NUM
hassl-842	287	8	84.997	84.997	NUM
hassl-842	287	9	2014	2014	NUM
hassl-842	287	10	42.148	42.148	NUM
hassl-842	287	11	20.118	20.118	NUM
hassl-842	287	12	0.000	0.000	NUM
hassl-842	287	13	73.265	73.265	NUM
hassl-842	287	14	2015	2015	NUM
hassl-842	287	15	46.203	46.203	NUM
hassl-842	287	16	18.220	18.220	NUM
hassl-842	287	17	0.000	0.000	NUM
hassl-842	287	18	73.391	73.391	NUM
hassl-842	287	19	2016	2016	NUM
hassl-842	287	20	50.551	50.551	NUM
hassl-842	287	21	18.177	18.177	NUM
hassl-842	287	22	0.000	0.000	NUM
hassl-842	287	23	79.371	79.371	NUM
hassl-842	287	24	2017	2017	NUM
hassl-842	287	25	53.518	53.518	NUM
hassl-842	287	26	18.190	18.190	NUM
hassl-842	287	27	0.000	0.000	NUM
hassl-842	287	28	84.997	84.997	NUM
hassl-842	287	29	2018	2018	NUM
hassl-842	287	30	21.830	21.830	NUM
hassl-842	287	31	28.653	28.653	NUM
hassl-842	287	32	0.000	0.000	NUM
hassl-842	287	33	81.385	81.385	NUM
hassl-842	287	34	roe	roe	NOUN
hassl-842	287	35	all	all	DET
hassl-842	287	36	20.439	20.439	NUM
hassl-842	287	37	44.403	44.403	NUM
hassl-842	287	38	-58.400	-58.400	NUM
hassl-842	287	39	314.390	314.390	NUM
hassl-842	287	40	2014	2014	NUM
hassl-842	287	41	23.585	23.585	NUM
hassl-842	287	42	45.416	45.416	NUM
hassl-842	287	43	-2.540	-2.540	NUM
hassl-842	287	44	301.540	301.540	NUM
hassl-842	287	45	2015	2015	NUM
hassl-842	287	46	22.066	22.066	NUM
hassl-842	287	47	44.009	44.009	NUM
hassl-842	287	48	-3.360	-3.360	PUNCT
hassl-842	287	49	285.780	285.780	NUM
hassl-842	287	50	2016	2016	NUM
hassl-842	287	51	20.679	20.679	NUM
hassl-842	287	52	47.024	47.024	NUM
hassl-842	287	53	-30.640	-30.640	ADP
hassl-842	287	54	314.390	314.390	NUM
hassl-842	287	55	2017	2017	NUM
hassl-842	287	56	18.981	18.981	NUM
hassl-842	287	57	43.492	43.492	NUM
hassl-842	287	58	-58.400	-58.400	NOUN
hassl-842	287	59	284.530	284.530	NUM
hassl-842	287	60	2018	2018	NUM
hassl-842	287	61	16.818	16.818	NUM
hassl-842	287	62	43.205	43.205	NUM
hassl-842	287	63	-51.980	-51.980	PROPN
hassl-842	287	64	258.540	258.540	NUM
hassl-842	287	65	mkt_cap	mkt_cap	NOUN
hassl-842	287	66	all	all	DET
hassl-842	287	67	21358499.000	21358499.000	NUM
hassl-842	287	68	21015009.000	21015009.000	NUM
hassl-842	287	69	382674.000	382674.000	NUM
hassl-842	287	70	106000000.000	106000000.000	NUM
hassl-842	287	71	2014	2014	NUM
hassl-842	287	72	20936558.000	20936558.000	NUM
hassl-842	287	73	20029762.000	20029762.000	NUM
hassl-842	287	74	1793047.000	1793047.000	NUM
hassl-842	287	75	85455505.000	85455505.000	NUM
hassl-842	287	76	2015	2015	NUM
hassl-842	287	77	20655982.000	20655982.000	NUM
hassl-842	287	78	19844584.000	19844584.000	NUM
hassl-842	287	79	1408683.000	1408683.000	NUM
hassl-842	287	80	81998711.000	81998711.000	NUM
hassl-842	287	81	2016	2016	NUM
hassl-842	287	82	20589481.000	20589481.000	NUM
hassl-842	287	83	20066431.000	20066431.000	NUM
hassl-842	287	84	845318.000	845318.000	NUM
hassl-842	287	85	83584239.000	83584239.000	NUM
hassl-842	287	86	2017	2017	NUM
hassl-842	287	87	23007735.000	23007735.000	NUM
hassl-842	287	88	22737215.000	22737215.000	NUM
hassl-842	287	89	608293.000	608293.000	NUM
hassl-842	288	1	106000000.000	106000000.000	NUM
hassl-842	288	2	2018	2018	NUM
hassl-842	288	3	21607100.000	21607100.000	NUM
hassl-842	288	4	22855695.000	22855695.000	NUM
hassl-842	288	5	382674.000	382674.000	NUM
hassl-842	288	6	105000000.000	105000000.000	NUM
hassl-842	288	7	ta	ta	ADP
hassl-842	288	8	all	all	DET
hassl-842	288	9	61171700.000	61171700.000	NUM
hassl-842	288	10	127000000.000	127000000.000	NUM
hassl-842	288	11	235326.000	235326.000	NUM
hassl-842	288	12	806000000.000	806000000.000	NUM
hassl-842	288	13	2014	2014	NUM
hassl-842	288	14	54217683.000	54217683.000	NUM
hassl-842	288	15	112000000.000	112000000.000	NUM
hassl-842	288	16	235326.000	235326.000	NUM
hassl-842	288	17	639000000.000	639000000.000	NUM
hassl-842	288	18	2015	2015	NUM
hassl-842	288	19	58976582.000	58976582.000	NUM
hassl-842	288	20	123000000.000	123000000.000	NUM
hassl-842	288	21	447087.000	447087.000	NUM
hassl-842	288	22	707000000.000	707000000.000	NUM
hassl-842	288	23	2016	2016	NUM
hassl-842	288	24	61932023.000	61932023.000	NUM
hassl-842	289	1	128000000.000	128000000.000	NUM
hassl-842	289	2	723693.000	723693.000	NUM
hassl-842	290	1	735000000.000	735000000.000	NUM
hassl-842	290	2	2017	2017	NUM
hassl-842	290	3	64061467.000	64061467.000	NUM
hassl-842	291	1	133000000.000	133000000.000	NUM
hassl-842	291	2	863063.000	863063.000	NUM
hassl-842	291	3	764000000.000	764000000.000	NUM
hassl-842	291	4	2018	2018	NUM
hassl-842	291	5	66768943.000	66768943.000	NUM
hassl-842	291	6	141000000.000	141000000.000	NUM
hassl-842	291	7	883541.000	883541.000	NUM
hassl-842	291	8	806000000.000	806000000.000	NUM
hassl-842	291	9	%	%	NOUN
hassl-842	291	10	ope_exp	ope_exp	NOUN
hassl-842	291	11	all	all	DET
hassl-842	291	12	0.830	0.830	NUM
hassl-842	291	13	0.136	0.136	NUM
hassl-842	291	14	0.455	0.455	NUM
hassl-842	291	15	1.278	1.278	NUM
hassl-842	291	16	2014	2014	NUM
hassl-842	291	17	0.811	0.811	NUM
hassl-842	291	18	0.120	0.120	NUM
hassl-842	291	19	0.492	0.492	NUM
hassl-842	291	20	0.991	0.991	NUM
hassl-842	291	21	2015	2015	NUM
hassl-842	291	22	0.821	0.821	NUM
hassl-842	291	23	0.121	0.121	NUM
hassl-842	291	24	0.492	0.492	NUM
hassl-842	291	25	1.037	1.037	NUM
hassl-842	291	26	2016	2016	NUM
hassl-842	291	27	0.842	0.842	NUM
hassl-842	291	28	0.147	0.147	NUM
hassl-842	291	29	0.487	0.487	NUM
hassl-842	291	30	1.278	1.278	NUM
hassl-842	291	31	2017	2017	NUM
hassl-842	291	32	0.835	0.835	NUM
hassl-842	291	33	0.142	0.142	NUM
hassl-842	291	34	0.455	0.455	NUM
hassl-842	291	35	1.131	1.131	NUM
hassl-842	291	36	2018	2018	NUM
hassl-842	291	37	0.842	0.842	NUM
hassl-842	291	38	0.150	0.150	NUM
hassl-842	291	39	0.460	0.460	NUM
hassl-842	291	40	1.181	1.181	NUM
hassl-842	291	41	humanities	humanity	NOUN
hassl-842	291	42	and	and	CCONJ
hassl-842	291	43	social	social	ADJ
hassl-842	291	44	sciences	science	NOUN
hassl-842	291	45	letters	letter	NOUN
hassl-842	291	46	,	,	PUNCT
hassl-842	291	47	2020	2020	NUM
hassl-842	291	48	,	,	PUNCT
hassl-842	291	49	8(1	8(1	NOUN
hassl-842	291	50	):	):	PUNCT
hassl-842	291	51	91	91	NUM
hassl-842	291	52	-	-	SYM
hassl-842	291	53	109	109	NUM
hassl-842	291	54	102	102	NUM
hassl-842	291	55	©	©	PROPN
hassl-842	291	56	2020	2020	NUM
hassl-842	291	57	conscientia	conscientia	PROPN
hassl-842	291	58	beam	beam	PROPN
hassl-842	291	59	.	.	PUNCT
hassl-842	292	1	all	all	DET
hassl-842	292	2	rights	right	NOUN
hassl-842	292	3	reserved	reserve	VERB
hassl-842	292	4	.	.	PUNCT
hassl-842	293	1	the	the	DET
hassl-842	293	2	mean	mean	NOUN
hassl-842	293	3	of	of	ADP
hassl-842	293	4	roe	roe	NOUN
hassl-842	293	5	was	be	AUX
hassl-842	293	6	20.439	20.439	NUM
hassl-842	293	7	.	.	PUNCT
hassl-842	294	1	the	the	DET
hassl-842	294	2	mean	mean	NOUN
hassl-842	294	3	of	of	ADP
hassl-842	294	4	roe	roe	NOUN
hassl-842	294	5	had	have	AUX
hassl-842	294	6	reduced	reduce	VERB
hassl-842	294	7	by	by	ADP
hassl-842	294	8	28.691	28.691	NUM
hassl-842	294	9	%	%	NOUN
hassl-842	294	10	from	from	ADP
hassl-842	294	11	2014	2014	NUM
hassl-842	294	12	to	to	ADP
hassl-842	294	13	2018	2018	NUM
hassl-842	294	14	(	(	PUNCT
hassl-842	294	15	2014	2014	NUM
hassl-842	294	16	:	:	PUNCT
hassl-842	294	17	23.585	23.585	NUM
hassl-842	294	18	;	;	PUNCT
hassl-842	294	19	2018	2018	NUM
hassl-842	294	20	:	:	PUNCT
hassl-842	294	21	16.818	16.818	NUM
hassl-842	294	22	)	)	PUNCT
hassl-842	294	23	.	.	PUNCT
hassl-842	295	1	the	the	DET
hassl-842	295	2	mean	mean	NOUN
hassl-842	295	3	of	of	ADP
hassl-842	295	4	%	%	INTJ
hassl-842	295	5	ope_exp	ope_exp	PROPN
hassl-842	295	6	was	be	AUX
hassl-842	295	7	0.830	0.830	NUM
hassl-842	295	8	.	.	PUNCT
hassl-842	296	1	the	the	DET
hassl-842	296	2	mean	mean	NOUN
hassl-842	296	3	of	of	ADP
hassl-842	296	4	%	%	INTJ
hassl-842	296	5	ope_exp	ope_exp	PROPN
hassl-842	296	6	had	have	AUX
hassl-842	296	7	increasied	increasie	VERB
hassl-842	296	8	by	by	ADP
hassl-842	296	9	3.822	3.822	NUM
hassl-842	296	10	%	%	NOUN
hassl-842	296	11	from	from	ADP
hassl-842	296	12	2014	2014	NUM
hassl-842	296	13	to	to	ADP
hassl-842	296	14	2017	2017	NUM
hassl-842	296	15	(	(	PUNCT
hassl-842	296	16	2014	2014	NUM
hassl-842	296	17	:	:	PUNCT
hassl-842	296	18	0.811	0.811	NUM
hassl-842	296	19	;	;	PUNCT
hassl-842	296	20	2018	2018	NUM
hassl-842	296	21	:	:	PUNCT
hassl-842	296	22	0.845	0.845	NUM
hassl-842	296	23	)	)	PUNCT
hassl-842	296	24	.	.	PUNCT
hassl-842	297	1	the	the	DET
hassl-842	297	2	mean	mean	NOUN
hassl-842	297	3	of	of	ADP
hassl-842	297	4	mkt_cap	mkt_cap	NOUN
hassl-842	297	5	was	be	AUX
hassl-842	297	6	rm21.358	rm21.358	NOUN
hassl-842	297	7	billion	billion	NUM
hassl-842	297	8	for	for	ADP
hassl-842	297	9	the	the	DET
hassl-842	297	10	sample	sample	NOUN
hassl-842	297	11	firms	firm	NOUN
hassl-842	297	12	;	;	PUNCT
hassl-842	297	13	it	it	PRON
hassl-842	297	14	was	be	AUX
hassl-842	297	15	between	between	ADP
hassl-842	297	16	rm382.674	rm382.674	PROPN
hassl-842	297	17	million	million	NUM
hassl-842	297	18	and	and	CCONJ
hassl-842	297	19	rm106	rm106	PROPN
hassl-842	297	20	billion	billion	NUM
hassl-842	297	21	.	.	PUNCT
hassl-842	298	1	the	the	DET
hassl-842	298	2	average	average	ADJ
hassl-842	298	3	ta	ta	PROPN
hassl-842	298	4	of	of	ADP
hassl-842	298	5	rm61.171	rm61.171	NUM
hassl-842	298	6	billion	billion	NUM
hassl-842	298	7	for	for	ADP
hassl-842	298	8	the	the	DET
hassl-842	298	9	sample	sample	NOUN
hassl-842	298	10	firms	firm	NOUN
hassl-842	298	11	was	be	AUX
hassl-842	298	12	within	within	ADP
hassl-842	298	13	the	the	DET
hassl-842	298	14	range	range	NOUN
hassl-842	298	15	between	between	ADP
hassl-842	298	16	rm235,326	rm235,326	NOUN
hassl-842	298	17	million	million	NUM
hassl-842	298	18	and	and	CCONJ
hassl-842	298	19	rm806	rm806	PROPN
hassl-842	298	20	billion	billion	NUM
hassl-842	298	21	.	.	PUNCT
hassl-842	299	1	past	past	PROPN
hassl-842	299	2	literature	literature	PROPN
hassl-842	299	3	showed	show	VERB
hassl-842	299	4	that	that	SCONJ
hassl-842	299	5	companies	company	NOUN
hassl-842	299	6	investing	invest	VERB
hassl-842	299	7	a	a	DET
hassl-842	299	8	substantial	substantial	ADJ
hassl-842	299	9	amount	amount	NOUN
hassl-842	299	10	in	in	ADP
hassl-842	299	11	implementing	implement	VERB
hassl-842	299	12	sustainability	sustainability	NOUN
hassl-842	299	13	practices	practice	NOUN
hassl-842	299	14	eventually	eventually	ADV
hassl-842	299	15	led	lead	VERB
hassl-842	299	16	to	to	ADP
hassl-842	299	17	dramatically	dramatically	ADV
hassl-842	299	18	lower	lower	VERB
hassl-842	299	19	cost	cost	NOUN
hassl-842	299	20	and	and	CCONJ
hassl-842	299	21	higher	high	ADJ
hassl-842	299	22	yield	yield	NOUN
hassl-842	299	23	(	(	PUNCT
hassl-842	299	24	frazee	frazee	PROPN
hassl-842	299	25	,	,	PUNCT
hassl-842	299	26	2019	2019	NUM
hassl-842	299	27	;	;	PUNCT
hassl-842	299	28	haanaes	haanaes	NOUN
hassl-842	299	29	et	et	PROPN
hassl-842	299	30	al	al	PROPN
hassl-842	299	31	.	.	PROPN
hassl-842	299	32	,	,	PUNCT
hassl-842	299	33	2013	2013	NUM
hassl-842	299	34	)	)	PUNCT
hassl-842	299	35	.	.	PUNCT
hassl-842	300	1	it	it	PRON
hassl-842	300	2	is	be	AUX
hassl-842	300	3	costly	costly	ADJ
hassl-842	300	4	to	to	PART
hassl-842	300	5	shift	shift	VERB
hassl-842	300	6	business	business	NOUN
hassl-842	300	7	to	to	PART
hassl-842	300	8	be	be	AUX
hassl-842	300	9	environment	environment	NOUN
hassl-842	300	10	-	-	PUNCT
hassl-842	300	11	friendly	friendly	ADJ
hassl-842	300	12	initially	initially	ADV
hassl-842	300	13	.	.	PUNCT
hassl-842	301	1	the	the	DET
hassl-842	301	2	high	high	ADJ
hassl-842	301	3	initial	initial	ADJ
hassl-842	301	4	upfront	upfront	ADJ
hassl-842	301	5	conversion	conversion	NOUN
hassl-842	301	6	costs	cost	NOUN
hassl-842	301	7	may	may	AUX
hassl-842	301	8	have	have	VERB
hassl-842	301	9	to	to	PART
hassl-842	301	10	come	come	VERB
hassl-842	301	11	at	at	ADP
hassl-842	301	12	the	the	DET
hassl-842	301	13	company	company	NOUN
hassl-842	301	14	’s	’s	PART
hassl-842	301	15	expense	expense	NOUN
hassl-842	301	16	in	in	ADP
hassl-842	301	17	term	term	NOUN
hassl-842	301	18	of	of	ADP
hassl-842	301	19	smaller	small	ADJ
hassl-842	301	20	profit	profit	NOUN
hassl-842	301	21	margin	margin	NOUN
hassl-842	301	22	on	on	ADP
hassl-842	301	23	its	its	PRON
hassl-842	301	24	products	product	NOUN
hassl-842	301	25	(	(	PUNCT
hassl-842	301	26	joseph	joseph	PROPN
hassl-842	301	27	,	,	PUNCT
hassl-842	301	28	2019	2019	NUM
hassl-842	301	29	)	)	PUNCT
hassl-842	301	30	.	.	PUNCT
hassl-842	302	1	table	table	NOUN
hassl-842	302	2	4	4	NUM
hassl-842	302	3	presents	present	VERB
hassl-842	302	4	the	the	DET
hassl-842	302	5	correlation	correlation	NOUN
hassl-842	302	6	matrix	matrix	NOUN
hassl-842	302	7	for	for	ADP
hassl-842	302	8	the	the	DET
hassl-842	302	9	test	test	NOUN
hassl-842	302	10	variables	variable	NOUN
hassl-842	302	11	.	.	PUNCT
hassl-842	303	1	the	the	DET
hassl-842	303	2	results	result	NOUN
hassl-842	303	3	showed	show	VERB
hassl-842	303	4	that	that	SCONJ
hassl-842	303	5	eps	eps	PROPN
hassl-842	303	6	,	,	PUNCT
hassl-842	303	7	roe	roe	NOUN
hassl-842	303	8	,	,	PUNCT
hassl-842	303	9	lnta	lnta	NOUN
hassl-842	303	10	and	and	CCONJ
hassl-842	303	11	lnmkt_cap	lnmkt_cap	NOUN
hassl-842	303	12	were	be	AUX
hassl-842	303	13	significantly	significantly	ADV
hassl-842	303	14	correlated	correlate	VERB
hassl-842	303	15	with	with	ADP
hassl-842	303	16	esg_score	esg_score	NOUN
hassl-842	303	17	.	.	PUNCT
hassl-842	304	1	there	there	PRON
hassl-842	304	2	was	be	VERB
hassl-842	304	3	no	no	DET
hassl-842	304	4	evidence	evidence	NOUN
hassl-842	304	5	to	to	PART
hassl-842	304	6	show	show	VERB
hassl-842	304	7	that	that	SCONJ
hassl-842	304	8	there	there	PRON
hassl-842	304	9	was	be	VERB
hassl-842	304	10	a	a	DET
hassl-842	304	11	multicollinearity	multicollinearity	NOUN
hassl-842	304	12	problem	problem	NOUN
hassl-842	304	13	among	among	ADP
hassl-842	304	14	the	the	DET
hassl-842	304	15	independent	independent	ADJ
hassl-842	304	16	variables	variable	NOUN
hassl-842	304	17	since	since	SCONJ
hassl-842	304	18	the	the	DET
hassl-842	304	19	correlations	correlation	NOUN
hassl-842	304	20	of	of	ADP
hassl-842	304	21	all	all	DET
hassl-842	304	22	these	these	DET
hassl-842	304	23	variables	variable	NOUN
hassl-842	304	24	were	be	AUX
hassl-842	304	25	below	below	ADP
hassl-842	304	26	0.700	0.700	NUM
hassl-842	304	27	(	(	PUNCT
hassl-842	304	28	hair	hair	NOUN
hassl-842	304	29	,	,	PUNCT
hassl-842	304	30	black	black	ADJ
hassl-842	304	31	,	,	PUNCT
hassl-842	304	32	babin	babin	PROPN
hassl-842	304	33	,	,	PUNCT
hassl-842	304	34	&	&	CCONJ
hassl-842	304	35	anderson	anderson	PROPN
hassl-842	304	36	,	,	PUNCT
hassl-842	304	37	2010	2010	NUM
hassl-842	304	38	)	)	PUNCT
hassl-842	304	39	.	.	PUNCT
hassl-842	305	1	we	we	PRON
hassl-842	305	2	also	also	ADV
hassl-842	305	3	calculated	calculate	VERB
hassl-842	305	4	the	the	DET
hassl-842	305	5	variance	variance	NOUN
hassl-842	305	6	inflation	inflation	NOUN
hassl-842	305	7	factor	factor	NOUN
hassl-842	305	8	(	(	PUNCT
hassl-842	305	9	vif	vif	PROPN
hassl-842	305	10	)	)	PUNCT
hassl-842	305	11	and	and	CCONJ
hassl-842	305	12	the	the	DET
hassl-842	305	13	results	result	NOUN
hassl-842	305	14	in	in	ADP
hassl-842	305	15	table	table	NOUN
hassl-842	305	16	5	5	NUM
hassl-842	305	17	show	show	VERB
hassl-842	305	18	that	that	SCONJ
hassl-842	305	19	all	all	DET
hassl-842	305	20	variables	variable	NOUN
hassl-842	305	21	were	be	AUX
hassl-842	305	22	within	within	ADP
hassl-842	305	23	the	the	DET
hassl-842	305	24	acceptable	acceptable	ADJ
hassl-842	305	25	limit	limit	NOUN
hassl-842	305	26	of	of	ADP
hassl-842	305	27	10	10	NUM
hassl-842	305	28	(	(	PUNCT
hassl-842	305	29	hair	hair	NOUN
hassl-842	305	30	et	et	PROPN
hassl-842	305	31	al	al	PROPN
hassl-842	305	32	.	.	PROPN
hassl-842	305	33	,	,	PUNCT
hassl-842	305	34	2010	2010	NUM
hassl-842	305	35	;	;	PUNCT
hassl-842	305	36	wooldridge	wooldridge	PROPN
hassl-842	305	37	,	,	PUNCT
hassl-842	305	38	2013	2013	NUM
hassl-842	305	39	)	)	PUNCT
hassl-842	305	40	.	.	PUNCT
hassl-842	306	1	table-4	table-4	X
hassl-842	306	2	.	.	PUNCT
hassl-842	306	3	correlation	correlation	NOUN
hassl-842	306	4	matrix	matrix	NOUN
hassl-842	306	5	.	.	PUNCT
hassl-842	307	1	variable	variable	ADJ
hassl-842	307	2	esg_scor	esg_scor	X
hassl-842	307	3	e	e	PROPN
hassl-842	307	4	eps	eps	PROPN
hassl-842	307	5	roe	roe	PROPN
hassl-842	307	6	%	%	NOUN
hassl-842	307	7	ope_ex	ope_ex	X
hassl-842	308	1	p	p	PROPN
hassl-842	308	2	lnt	lnt	PROPN
hassl-842	308	3	a	a	DET
hassl-842	308	4	lnmkt_ca	lnmkt_ca	NOUN
hassl-842	308	5	p	p	NOUN
hassl-842	308	6	esg_scor	esg_scor	NOUN
hassl-842	308	7	e	e	PROPN
hassl-842	308	8	1.000	1.000	NUM
hassl-842	308	9	eps	eps	X
hassl-842	308	10	0.145	0.145	NUM
hassl-842	308	11	*	*	PUNCT
hassl-842	308	12	*	*	PUNCT
hassl-842	308	13	1.00	1.00	NUM
hassl-842	308	14	0	0	NUM
hassl-842	308	15	roe	roe	NOUN
hassl-842	308	16	0.108	0.108	NUM
hassl-842	308	17	*	*	PUNCT
hassl-842	308	18	0.32	0.32	NUM
hassl-842	308	19	8	8	NUM
hassl-842	308	20	*	*	PUNCT
hassl-842	308	21	*	*	PUNCT
hassl-842	309	1	*	*	PUNCT
hassl-842	309	2	1.000	1.000	NUM
hassl-842	309	3	%	%	NOUN
hassl-842	309	4	ope_exp	ope_exp	NOUN
hassl-842	309	5	-0.073	-0.073	PUNCT
hassl-842	309	6	0.27	0.27	NUM
hassl-842	309	7	9	9	NUM
hassl-842	309	8	*	*	PUNCT
hassl-842	309	9	*	*	PUNCT
hassl-842	310	1	*	*	PUNCT
hassl-842	310	2	-0.313	-0.313	PUNCT
hassl-842	311	1	*	*	PUNCT
hassl-842	311	2	*	*	PUNCT
hassl-842	311	3	*	*	PUNCT
hassl-842	311	4	1.000	1.000	NUM
hassl-842	311	5	lnta	lnta	NOUN
hassl-842	311	6	0.210	0.210	NUM
hassl-842	311	7	*	*	PUNCT
hassl-842	311	8	*	*	PUNCT
hassl-842	311	9	*	*	PUNCT
hassl-842	311	10	0.10	0.10	NUM
hassl-842	311	11	1	1	NUM
hassl-842	311	12	*	*	PUNCT
hassl-842	311	13	-0.291	-0.291	PUNCT
hassl-842	312	1	*	*	PUNCT
hassl-842	312	2	*	*	PUNCT
hassl-842	312	3	*	*	PUNCT
hassl-842	312	4	-0.080	-0.080	NOUN
hassl-842	312	5	1.00	1.00	NUM
hassl-842	312	6	0	0	NUM
hassl-842	312	7	lnmkt_ca	lnmkt_ca	NOUN
hassl-842	312	8	p	p	NOUN
hassl-842	312	9	0.233	0.233	NUM
hassl-842	312	10	*	*	PUNCT
hassl-842	313	1	*	*	PUNCT
hassl-842	313	2	*	*	PUNCT
hassl-842	313	3	0.41	0.41	NUM
hassl-842	313	4	2	2	NUM
hassl-842	313	5	*	*	PUNCT
hassl-842	313	6	*	*	PUNCT
hassl-842	314	1	*	*	PUNCT
hassl-842	314	2	0.206	0.206	NUM
hassl-842	314	3	*	*	PUNCT
hassl-842	314	4	*	*	PUNCT
hassl-842	315	1	*	*	PUNCT
hassl-842	315	2	-0.367	-0.367	PUNCT
hassl-842	315	3	*	*	PUNCT
hassl-842	315	4	*	*	PUNCT
hassl-842	315	5	*	*	PUNCT
hassl-842	315	6	0.56	0.56	NUM
hassl-842	315	7	3	3	NUM
hassl-842	315	8	*	*	PUNCT
hassl-842	315	9	*	*	PUNCT
hassl-842	315	10	*	*	PUNCT
hassl-842	315	11	1.000	1.000	NUM
hassl-842	315	12	notes	note	NOUN
hassl-842	315	13	:	:	PUNCT
hassl-842	315	14	(	(	PUNCT
hassl-842	315	15	a	a	X
hassl-842	315	16	)	)	PUNCT
hassl-842	315	17	description	description	NOUN
hassl-842	315	18	and	and	CCONJ
hassl-842	315	19	measurement	measurement	NOUN
hassl-842	315	20	of	of	ADP
hassl-842	315	21	variables	variable	NOUN
hassl-842	315	22	refer	refer	VERB
hassl-842	315	23	to	to	ADP
hassl-842	315	24	table	table	NOUN
hassl-842	315	25	1	1	NUM
hassl-842	315	26	.	.	PUNCT
hassl-842	315	27	(	(	PUNCT
hassl-842	315	28	b	b	X
hassl-842	315	29	)	)	PUNCT
hassl-842	315	30	*	*	PUNCT
hassl-842	316	1	*	*	PUNCT
hassl-842	316	2	*	*	PUNCT
hassl-842	316	3	,	,	PUNCT
hassl-842	316	4	*	*	PUNCT
hassl-842	316	5	*	*	PUNCT
hassl-842	316	6	,	,	PUNCT
hassl-842	316	7	*	*	PUNCT
hassl-842	316	8	indicate	indicate	VERB
hassl-842	316	9	pearson	pearson	NOUN
hassl-842	316	10	correlation	correlation	NOUN
hassl-842	316	11	significant	significant	ADJ
hassl-842	316	12	at	at	ADP
hassl-842	316	13	1	1	NUM
hassl-842	316	14	%	%	NOUN
hassl-842	316	15	(	(	PUNCT
hassl-842	316	16	p<.01	p<.01	PROPN
hassl-842	316	17	)	)	PUNCT
hassl-842	316	18	,	,	PUNCT
hassl-842	316	19	5	5	NUM
hassl-842	316	20	%	%	NOUN
hassl-842	316	21	(	(	PUNCT
hassl-842	316	22	p	p	X
hassl-842	316	23	<	<	X
hassl-842	316	24	.05	.05	NUM
hassl-842	316	25	)	)	PUNCT
hassl-842	316	26	and	and	CCONJ
hassl-842	316	27	10	10	NUM
hassl-842	316	28	%	%	NOUN
hassl-842	316	29	(	(	PUNCT
hassl-842	316	30	p	p	X
hassl-842	316	31	<	<	X
hassl-842	316	32	.10	.10	NUM
hassl-842	316	33	)	)	PUNCT
hassl-842	316	34	levels	level	NOUN
hassl-842	316	35	respectively	respectively	ADV
hassl-842	316	36	.	.	PUNCT
hassl-842	317	1	table-5	table-5	PROPN
hassl-842	317	2	.	.	PUNCT
hassl-842	317	3	variance	variance	NOUN
hassl-842	317	4	inflation	inflation	NOUN
hassl-842	317	5	factor	factor	NOUN
hassl-842	317	6	(	(	PUNCT
hassl-842	317	7	vif	vif	PROPN
hassl-842	317	8	)	)	PUNCT
hassl-842	317	9	.	.	PUNCT
hassl-842	318	1	variable	variable	ADJ
hassl-842	318	2	vif	vif	NOUN
hassl-842	318	3	1	1	NUM
hassl-842	318	4	/	/	SYM
hassl-842	318	5	vif	vif	NOUN
hassl-842	318	6	nmkt_cap	nmkt_cap	ADP
hassl-842	318	7	2.200	2.200	NUM
hassl-842	318	8	0.455	0.455	NUM
hassl-842	318	9	lnta	lnta	NOUN
hassl-842	318	10	1.960	1.960	NUM
hassl-842	318	11	0.509	0.509	NUM
hassl-842	318	12	roe	roe	NOUN
hassl-842	318	13	1.520	1.520	NUM
hassl-842	318	14	0.658	0.658	NUM
hassl-842	318	15	eps	eps	ADP
hassl-842	318	16	1.310	1.310	NUM
hassl-842	318	17	0.762	0.762	NUM
hassl-842	318	18	%	%	NOUN
hassl-842	319	1	ope_exp	ope_exp	PROPN
hassl-842	319	2	1.250	1.250	NUM
hassl-842	319	3	0.799	0.799	NUM
hassl-842	319	4	mean	mean	NOUN
hassl-842	319	5	vif	vif	NOUN
hassl-842	319	6	1.650	1.650	NUM
hassl-842	319	7	table	table	NOUN
hassl-842	319	8	6	6	NUM
hassl-842	319	9	presents	present	VERB
hassl-842	319	10	the	the	DET
hassl-842	319	11	results	result	NOUN
hassl-842	319	12	from	from	ADP
hassl-842	319	13	5	5	NUM
hassl-842	319	14	types	type	NOUN
hassl-842	319	15	of	of	ADP
hassl-842	319	16	panel	panel	NOUN
hassl-842	319	17	analytic	analytic	ADJ
hassl-842	319	18	models	model	NOUN
hassl-842	319	19	:	:	PUNCT
hassl-842	319	20	(	(	PUNCT
hassl-842	319	21	1	1	X
hassl-842	319	22	)	)	PUNCT
hassl-842	319	23	pooled	pool	VERB
hassl-842	319	24	ordinary	ordinary	ADJ
hassl-842	319	25	least	least	ADJ
hassl-842	319	26	square	square	ADJ
hassl-842	319	27	(	(	PUNCT
hassl-842	319	28	ols	ol	NOUN
hassl-842	319	29	)	)	PUNCT
hassl-842	319	30	model	model	NOUN
hassl-842	319	31	;	;	PUNCT
hassl-842	319	32	(	(	PUNCT
hassl-842	319	33	2	2	X
hassl-842	319	34	)	)	PUNCT
hassl-842	319	35	fixed	fixed	ADJ
hassl-842	319	36	effect	effect	NOUN
hassl-842	319	37	(	(	PUNCT
hassl-842	319	38	fe	fe	NOUN
hassl-842	319	39	)	)	PUNCT
hassl-842	319	40	model	model	NOUN
hassl-842	319	41	;	;	PUNCT
hassl-842	319	42	(	(	PUNCT
hassl-842	319	43	3	3	X
hassl-842	319	44	)	)	PUNCT
hassl-842	319	45	random	random	ADJ
hassl-842	319	46	effect	effect	NOUN
hassl-842	319	47	(	(	PUNCT
hassl-842	319	48	re	re	NOUN
hassl-842	319	49	)	)	PUNCT
hassl-842	319	50	model	model	NOUN
hassl-842	319	51	;	;	PUNCT
hassl-842	319	52	(	(	PUNCT
hassl-842	319	53	4	4	X
hassl-842	319	54	)	)	PUNCT
hassl-842	319	55	two	two	NUM
hassl-842	319	56	-	-	PUNCT
hassl-842	319	57	stage	stage	NOUN
hassl-842	319	58	least	least	ADV
hassl-842	319	59	square	square	ADJ
hassl-842	319	60	(	(	PUNCT
hassl-842	319	61	2sls	2sls	NOUN
hassl-842	319	62	)	)	PUNCT
hassl-842	319	63	model	model	NOUN
hassl-842	319	64	and	and	CCONJ
hassl-842	319	65	(	(	PUNCT
hassl-842	319	66	5	5	X
hassl-842	319	67	)	)	PUNCT
hassl-842	319	68	2sls	2sls	NOUN
hassl-842	319	69	with	with	ADP
hassl-842	319	70	heteroskedasticity	heteroskedasticity	NOUN
hassl-842	319	71	model	model	NOUN
hassl-842	319	72	.	.	PUNCT
hassl-842	320	1	column	column	NOUN
hassl-842	320	2	1	1	NUM
hassl-842	320	3	of	of	ADP
hassl-842	320	4	table	table	NOUN
hassl-842	320	5	6	6	NUM
hassl-842	320	6	presents	present	VERB
hassl-842	320	7	the	the	DET
hassl-842	320	8	pooled	pool	VERB
hassl-842	320	9	ols	ols	PROPN
hassl-842	320	10	regression	regression	NOUN
hassl-842	320	11	result	result	NOUN
hassl-842	320	12	of	of	ADP
hassl-842	320	13	esg_score	esg_score	NOUN
hassl-842	320	14	on	on	ADP
hassl-842	320	15	eps	eps	PROPN
hassl-842	320	16	,	,	PUNCT
hassl-842	320	17	roe	roe	NOUN
hassl-842	320	18	,	,	PUNCT
hassl-842	320	19	lnta	lnta	NOUN
hassl-842	320	20	,	,	PUNCT
hassl-842	320	21	lnmkt_cap	lnmkt_cap	NOUN
hassl-842	320	22	and	and	CCONJ
hassl-842	320	23	%	%	INTJ
hassl-842	320	24	ope_exp	ope_exp	PROPN
hassl-842	320	25	.	.	PUNCT
hassl-842	321	1	the	the	DET
hassl-842	321	2	results	result	NOUN
hassl-842	321	3	showed	show	VERB
hassl-842	321	4	the	the	DET
hassl-842	321	5	explanatory	explanatory	ADJ
hassl-842	321	6	power	power	NOUN
hassl-842	321	7	with	with	ADP
hassl-842	321	8	r2	r2	NOUN
hassl-842	321	9	of	of	ADP
hassl-842	321	10	0.369	0.369	NUM
hassl-842	321	11	,	,	PUNCT
hassl-842	321	12	meaning	mean	VERB
hassl-842	321	13	the	the	DET
hassl-842	321	14	independent	independent	ADJ
hassl-842	321	15	variables	variable	NOUN
hassl-842	321	16	explained	explain	VERB
hassl-842	321	17	36.90	36.90	NUM
hassl-842	321	18	%	%	NOUN
hassl-842	321	19	of	of	ADP
hassl-842	321	20	the	the	DET
hassl-842	321	21	variation	variation	NOUN
hassl-842	321	22	in	in	ADP
hassl-842	321	23	esg_score	esg_score	PROPN
hassl-842	321	24	.	.	PUNCT
hassl-842	322	1	column	column	NOUN
hassl-842	322	2	1	1	NUM
hassl-842	322	3	humanities	humanity	NOUN
hassl-842	322	4	and	and	CCONJ
hassl-842	322	5	social	social	ADJ
hassl-842	322	6	sciences	science	NOUN
hassl-842	322	7	letters	letter	NOUN
hassl-842	322	8	,	,	PUNCT
hassl-842	322	9	2020	2020	NUM
hassl-842	322	10	,	,	PUNCT
hassl-842	322	11	8(1	8(1	NOUN
hassl-842	322	12	):	):	PUNCT
hassl-842	322	13	91	91	NUM
hassl-842	322	14	-	-	SYM
hassl-842	322	15	109	109	NUM
hassl-842	322	16	103	103	NUM
hassl-842	322	17	©	©	PROPN
hassl-842	322	18	2020	2020	NUM
hassl-842	322	19	conscientia	conscientia	PROPN
hassl-842	322	20	beam	beam	PROPN
hassl-842	322	21	.	.	PUNCT
hassl-842	323	1	all	all	DET
hassl-842	323	2	rights	right	NOUN
hassl-842	323	3	reserved	reserve	VERB
hassl-842	323	4	.	.	PUNCT
hassl-842	324	1	of	of	ADP
hassl-842	324	2	table	table	NOUN
hassl-842	324	3	6	6	NUM
hassl-842	324	4	shows	show	VERB
hassl-842	324	5	that	that	SCONJ
hassl-842	324	6	lnmkt_cap	lnmkt_cap	NUM
hassl-842	324	7	and	and	CCONJ
hassl-842	325	1	%	%	INTJ
hassl-842	325	2	ope_exp	ope_exp	PROPN
hassl-842	325	3	had	have	VERB
hassl-842	325	4	a	a	DET
hassl-842	325	5	positive	positive	ADJ
hassl-842	325	6	relationship	relationship	NOUN
hassl-842	325	7	with	with	ADP
hassl-842	325	8	esg_score	esg_score	NOUN
hassl-842	325	9	.	.	PUNCT
hassl-842	326	1	lnmkt_cap	lnmkt_cap	NUM
hassl-842	326	2	and	and	CCONJ
hassl-842	326	3	%	%	INTJ
hassl-842	326	4	ope_exp	ope_exp	PROPN
hassl-842	326	5	were	be	AUX
hassl-842	326	6	significantly	significantly	ADV
hassl-842	326	7	related	relate	VERB
hassl-842	326	8	to	to	AUX
hassl-842	326	9	esg_score	esg_score	ADV
hassl-842	326	10	at	at	ADP
hassl-842	326	11	the	the	DET
hassl-842	326	12	1	1	NUM
hassl-842	326	13	%	%	NOUN
hassl-842	326	14	and	and	CCONJ
hassl-842	326	15	5	5	NUM
hassl-842	326	16	%	%	NOUN
hassl-842	326	17	level	level	NOUN
hassl-842	326	18	of	of	ADP
hassl-842	326	19	significance	significance	NOUN
hassl-842	326	20	.	.	PUNCT
hassl-842	327	1	however	however	ADV
hassl-842	327	2	,	,	PUNCT
hassl-842	327	3	eps	eps	PROPN
hassl-842	327	4	,	,	PUNCT
hassl-842	327	5	roe	roe	PROPN
hassl-842	327	6	and	and	CCONJ
hassl-842	327	7	lnta	lnta	NOUN
hassl-842	327	8	were	be	AUX
hassl-842	327	9	not	not	PART
hassl-842	327	10	statistically	statistically	ADV
hassl-842	327	11	significant	significant	ADJ
hassl-842	327	12	in	in	ADP
hassl-842	327	13	relation	relation	NOUN
hassl-842	327	14	to	to	ADP
hassl-842	327	15	the	the	DET
hassl-842	327	16	esg_score	esg_score	NOUN
hassl-842	327	17	.	.	PUNCT
hassl-842	327	18	column	column	PROPN
hassl-842	327	19	2	2	NUM
hassl-842	327	20	and	and	CCONJ
hassl-842	327	21	column	column	NOUN
hassl-842	327	22	3	3	NUM
hassl-842	327	23	of	of	ADP
hassl-842	327	24	table	table	NOUN
hassl-842	327	25	6	6	NUM
hassl-842	327	26	present	present	ADJ
hassl-842	327	27	the	the	DET
hassl-842	327	28	result	result	NOUN
hassl-842	327	29	of	of	ADP
hassl-842	327	30	the	the	DET
hassl-842	327	31	re	re	X
hassl-842	327	32	model	model	PROPN
hassl-842	327	33	and	and	CCONJ
hassl-842	327	34	fe	fe	NOUN
hassl-842	327	35	model	model	NOUN
hassl-842	327	36	respectively	respectively	ADV
hassl-842	327	37	.	.	PUNCT
hassl-842	328	1	we	we	PRON
hassl-842	328	2	used	use	VERB
hassl-842	328	3	the	the	DET
hassl-842	328	4	breusch	breusch	ADV
hassl-842	328	5	-	-	PUNCT
hassl-842	328	6	pagan	pagan	ADJ
hassl-842	328	7	test	test	NOUN
hassl-842	328	8	to	to	PART
hassl-842	328	9	test	test	VERB
hassl-842	328	10	for	for	ADP
hassl-842	328	11	the	the	DET
hassl-842	328	12	presence	presence	NOUN
hassl-842	328	13	of	of	ADP
hassl-842	328	14	random	random	ADJ
hassl-842	328	15	effects	effect	NOUN
hassl-842	328	16	.	.	PUNCT
hassl-842	329	1	the	the	DET
hassl-842	329	2	null	null	ADJ
hassl-842	329	3	hypothesis	hypothesis	NOUN
hassl-842	329	4	for	for	ADP
hassl-842	329	5	the	the	DET
hassl-842	329	6	breusch	breusch	ADJ
hassl-842	329	7	-	-	PUNCT
hassl-842	329	8	pagan	pagan	ADJ
hassl-842	329	9	test	test	NOUN
hassl-842	329	10	was	be	AUX
hassl-842	329	11	that	that	SCONJ
hassl-842	329	12	the	the	DET
hassl-842	329	13	data	datum	NOUN
hassl-842	329	14	were	be	AUX
hassl-842	329	15	homoskedastic	homoskedastic	ADJ
hassl-842	329	16	and	and	CCONJ
hassl-842	329	17	the	the	DET
hassl-842	329	18	alternative	alternative	ADJ
hassl-842	329	19	hypothesis	hypothesis	NOUN
hassl-842	329	20	was	be	AUX
hassl-842	329	21	that	that	SCONJ
hassl-842	329	22	the	the	DET
hassl-842	329	23	data	datum	NOUN
hassl-842	329	24	were	be	AUX
hassl-842	329	25	heteroskedastic	heteroskedastic	ADJ
hassl-842	329	26	.	.	PUNCT
hassl-842	330	1	in	in	ADP
hassl-842	330	2	the	the	DET
hassl-842	330	3	re	re	PROPN
hassl-842	330	4	model	model	NOUN
hassl-842	330	5	,	,	PUNCT
hassl-842	330	6	the	the	DET
hassl-842	330	7	error	error	NOUN
hassl-842	330	8	variances	variance	NOUN
hassl-842	330	9	were	be	AUX
hassl-842	330	10	not	not	PART
hassl-842	330	11	equal	equal	ADJ
hassl-842	330	12	(	(	PUNCT
hassl-842	330	13	adkins	adkins	PROPN
hassl-842	330	14	&	&	CCONJ
hassl-842	330	15	hill	hill	PROPN
hassl-842	330	16	,	,	PUNCT
hassl-842	330	17	2011	2011	NUM
hassl-842	330	18	;	;	PUNCT
hassl-842	330	19	wooldridge	wooldridge	PROPN
hassl-842	330	20	,	,	PUNCT
hassl-842	330	21	2013	2013	NUM
hassl-842	330	22	)	)	PUNCT
hassl-842	330	23	.	.	PUNCT
hassl-842	331	1	table-6	table-6	PROPN
hassl-842	331	2	.	.	PUNCT
hassl-842	331	3	regression	regression	NOUN
hassl-842	331	4	of	of	ADP
hassl-842	331	5	esg_score	esg_score	NOUN
hassl-842	331	6	on	on	ADP
hassl-842	331	7	eps	eps	PROPN
hassl-842	331	8	,	,	PUNCT
hassl-842	331	9	roe	roe	PROPN
hassl-842	331	10	,	,	PUNCT
hassl-842	331	11	inta	inta	PROPN
hassl-842	331	12	,	,	PUNCT
hassl-842	331	13	inmkt_cap	inmkt_cap	PRON
hassl-842	331	14	,	,	PUNCT
hassl-842	331	15	%	%	NOUN
hassl-842	331	16	ope_exp	ope_exp	PROPN
hassl-842	331	17	.	.	PUNCT
hassl-842	331	18	column	column	NOUN
hassl-842	331	19	1	1	NUM
hassl-842	331	20	column	column	NOUN
hassl-842	331	21	2	2	NUM
hassl-842	331	22	column	column	NOUN
hassl-842	331	23	3	3	NUM
hassl-842	331	24	column	column	NOUN
hassl-842	331	25	4	4	NUM
hassl-842	331	26	column	column	NOUN
hassl-842	331	27	5	5	NUM
hassl-842	331	28	pooled	pool	VERB
hassl-842	331	29	ols	ol	NOUN
hassl-842	331	30	random	random	ADJ
hassl-842	331	31	effect	effect	NOUN
hassl-842	331	32	fixed	fix	VERB
hassl-842	331	33	effect	effect	NOUN
hassl-842	331	34	2sls	2sls	NUM
hassl-842	331	35	2sls	2sls	NOUN
hassl-842	331	36	with	with	ADP
hassl-842	331	37	heteroskedasticity	heteroskedasticity	NOUN
hassl-842	331	38	coef	coef	PROPN
hassl-842	331	39	.	.	PUNCT
hassl-842	332	1	coef	coef	PROPN
hassl-842	332	2	.	.	PUNCT
hassl-842	333	1	coef	coef	PROPN
hassl-842	333	2	.	.	PUNCT
hassl-842	334	1	coef	coef	PROPN
hassl-842	334	2	.	.	PUNCT
hassl-842	335	1	coef	coef	PROPN
hassl-842	335	2	.	.	PUNCT
hassl-842	336	1	std	std	NOUN
hassl-842	336	2	.	.	PUNCT
hassl-842	337	1	err	err	NOUN
hassl-842	337	2	.	.	PUNCT
hassl-842	338	1	std	std	NOUN
hassl-842	338	2	.	.	PUNCT
hassl-842	339	1	err	err	NOUN
hassl-842	339	2	.	.	PUNCT
hassl-842	340	1	std	std	NOUN
hassl-842	340	2	.	.	PUNCT
hassl-842	341	1	err	err	NOUN
hassl-842	341	2	.	.	PUNCT
hassl-842	342	1	std	std	NOUN
hassl-842	342	2	.	.	PUNCT
hassl-842	343	1	err	err	NOUN
hassl-842	343	2	.	.	PUNCT
hassl-842	344	1	robust	robust	ADJ
hassl-842	344	2	std	std	NOUN
hassl-842	344	3	.	.	PUNCT
hassl-842	345	1	err	err	PROPN
hassl-842	345	2	.	.	PUNCT
hassl-842	346	1	t	t	NOUN
hassl-842	346	2	-	-	PUNCT
hassl-842	346	3	value	value	NOUN
hassl-842	346	4	t	t	NOUN
hassl-842	346	5	-	-	PUNCT
hassl-842	346	6	value	value	NOUN
hassl-842	346	7	t	t	NOUN
hassl-842	346	8	-	-	PUNCT
hassl-842	346	9	value	value	NOUN
hassl-842	346	10	t	t	NOUN
hassl-842	346	11	-	-	PUNCT
hassl-842	346	12	value	value	NOUN
hassl-842	346	13	t	t	NOUN
hassl-842	346	14	-	-	PUNCT
hassl-842	346	15	value	value	NOUN
hassl-842	346	16	constant	constant	ADJ
hassl-842	346	17	-71.609	-71.609	NOUN
hassl-842	346	18	-94.831	-94.831	ADP
hassl-842	346	19	-286.232	-286.232	NUM
hassl-842	346	20	-97.971	-97.971	ADJ
hassl-842	346	21	-97.971	-97.971	ADJ
hassl-842	346	22	24.686	24.686	NUM
hassl-842	346	23	28.464	28.464	NUM
hassl-842	346	24	128.064	128.064	NUM
hassl-842	346	25	26.039	26.039	NUM
hassl-842	346	26	25.725	25.725	NUM
hassl-842	346	27	-2.900	-2.900	NOUN
hassl-842	346	28	*	*	PUNCT
hassl-842	346	29	*	*	PUNCT
hassl-842	346	30	*	*	PUNCT
hassl-842	346	31	-3.330	-3.330	PUNCT
hassl-842	346	32	*	*	PUNCT
hassl-842	346	33	*	*	PUNCT
hassl-842	346	34	*	*	PUNCT
hassl-842	346	35	-2.240	-2.240	PUNCT
hassl-842	346	36	*	*	PUNCT
hassl-842	346	37	*	*	PUNCT
hassl-842	347	1	-3.760	-3.760	PUNCT
hassl-842	348	1	*	*	PUNCT
hassl-842	348	2	*	*	PUNCT
hassl-842	348	3	*	*	PUNCT
hassl-842	348	4	-3.810	-3.810	PUNCT
hassl-842	348	5	*	*	PUNCT
hassl-842	348	6	*	*	PUNCT
hassl-842	348	7	*	*	PUNCT
hassl-842	348	8	eps	eps	PROPN
hassl-842	349	1	1.151	1.151	NUM
hassl-842	349	2	1.481	1.481	NUM
hassl-842	349	3	3.699	3.699	NUM
hassl-842	349	4	-0.286	-0.286	PROPN
hassl-842	349	5	-0.286	-0.286	NUM
hassl-842	349	6	2.607	2.607	NUM
hassl-842	349	7	3.020	3.020	NUM
hassl-842	349	8	8.812	8.812	NUM
hassl-842	349	9	2.776	2.776	NUM
hassl-842	349	10	3.230	3.230	NUM
hassl-842	349	11	0.440	0.440	NUM
hassl-842	349	12	0.490	0.490	NUM
hassl-842	349	13	0.420	0.420	NUM
hassl-842	349	14	1.960	1.960	NUM
hassl-842	349	15	-0.090	-0.090	DET
hassl-842	349	16	roe	roe	NOUN
hassl-842	349	17	0.052	0.052	NUM
hassl-842	349	18	0.052	0.052	NUM
hassl-842	349	19	0.133	0.133	NUM
hassl-842	349	20	0.070	0.070	NUM
hassl-842	349	21	0.070	0.070	NUM
hassl-842	349	22	0.033	0.033	NUM
hassl-842	349	23	0.039	0.039	NUM
hassl-842	349	24	0.186	0.186	NUM
hassl-842	349	25	0.036	0.036	NUM
hassl-842	349	26	0.029	0.029	NUM
hassl-842	349	27	1.580	1.580	NUM
hassl-842	349	28	1.340	1.340	NUM
hassl-842	349	29	0.710	0.710	NUM
hassl-842	349	30	1.960	1.960	NUM
hassl-842	349	31	*	*	PUNCT
hassl-842	349	32	2.410	2.410	NUM
hassl-842	349	33	*	*	PUNCT
hassl-842	349	34	lnta	lnta	NOUN
hassl-842	349	35	-1.106	-1.106	NOUN
hassl-842	349	36	-1.083	-1.083	NOUN
hassl-842	349	37	9.663	9.663	NUM
hassl-842	349	38	-1.538	-1.538	NOUN
hassl-842	349	39	-1.538	-1.538	NUM
hassl-842	349	40	1.489	1.489	NUM
hassl-842	349	41	1.729	1.729	NUM
hassl-842	349	42	8.973	8.973	NUM
hassl-842	349	43	1.582	1.582	NUM
hassl-842	349	44	1.547	1.547	NUM
hassl-842	349	45	-0.740	-0.740	PUNCT
hassl-842	349	46	-0.630	-0.630	PROPN
hassl-842	349	47	1.080	1.080	NUM
hassl-842	349	48	-0.970	-0.970	PUNCT
hassl-842	349	49	-0.990	-0.990	ADP
hassl-842	349	50	lnmkt_cap	lnmkt_cap	NUM
hassl-842	349	51	6.274	6.274	NUM
hassl-842	349	52	6.498	6.498	NUM
hassl-842	349	53	8.944	8.944	NUM
hassl-842	349	54	7.120	7.120	NUM
hassl-842	349	55	7.120	7.120	NUM
hassl-842	349	56	1.971	1.971	NUM
hassl-842	349	57	2.242	2.242	NUM
hassl-842	349	58	4.723	4.723	NUM
hassl-842	349	59	2.087	2.087	NUM
hassl-842	349	60	2.037	2.037	NUM
hassl-842	349	61	3.180	3.180	NUM
hassl-842	349	62	*	*	PUNCT
hassl-842	349	63	*	*	PUNCT
hassl-842	349	64	*	*	PUNCT
hassl-842	349	65	2.900	2.900	NUM
hassl-842	349	66	*	*	PUNCT
hassl-842	349	67	*	*	PUNCT
hassl-842	349	68	*	*	PUNCT
hassl-842	349	69	1.890	1.890	NUM
hassl-842	349	70	*	*	NUM
hassl-842	349	71	3.410	3.410	NUM
hassl-842	349	72	*	*	PUNCT
hassl-842	349	73	*	*	PUNCT
hassl-842	349	74	*	*	PUNCT
hassl-842	349	75	3.490	3.490	NUM
hassl-842	349	76	*	*	PUNCT
hassl-842	349	77	*	*	PUNCT
hassl-842	349	78	*	*	PUNCT
hassl-842	349	79	%	%	INTJ
hassl-842	350	1	ope_exp	ope_exp	PROPN
hassl-842	350	2	32.857	32.857	NUM
hassl-842	350	3	31.447	31.447	NUM
hassl-842	350	4	20.528	20.528	NUM
hassl-842	350	5	37.094	37.094	NUM
hassl-842	350	6	37.094	37.094	NUM
hassl-842	350	7	12.347	12.347	NUM
hassl-842	350	8	13.976	13.976	NUM
hassl-842	350	9	26.669	26.669	NUM
hassl-842	350	10	12.867	12.867	NUM
hassl-842	350	11	12.079	12.079	NUM
hassl-842	350	12	2.660	2.660	NUM
hassl-842	350	13	*	*	PUNCT
hassl-842	350	14	*	*	PUNCT
hassl-842	350	15	2.250	2.250	NUM
hassl-842	350	16	*	*	PUNCT
hassl-842	350	17	*	*	PUNCT
hassl-842	350	18	0.770	0.770	NUM
hassl-842	350	19	2.880	2.880	NUM
hassl-842	350	20	*	*	PUNCT
hassl-842	350	21	*	*	PUNCT
hassl-842	350	22	*	*	PUNCT
hassl-842	350	23	3.070	3.070	NUM
hassl-842	350	24	*	*	PUNCT
hassl-842	350	25	*	*	PUNCT
hassl-842	350	26	*	*	PUNCT
hassl-842	350	27	year	year	NOUN
hassl-842	351	1	yes	yes	INTJ
hassl-842	351	2	yes	yes	INTJ
hassl-842	352	1	yes	yes	INTJ
hassl-842	353	1	yes	yes	INTJ
hassl-842	353	2	yes	yes	INTJ
hassl-842	353	3	industry	industry	NOUN
hassl-842	354	1	yes	yes	INTJ
hassl-842	355	1	yes	yes	INTJ
hassl-842	356	1	yes	yes	INTJ
hassl-842	357	1	yes	yes	INTJ
hassl-842	357	2	yes	yes	INTJ
hassl-842	357	3	r	r	NOUN
hassl-842	357	4	square	square	ADJ
hassl-842	357	5	0.369	0.369	NUM
hassl-842	357	6	0.790	0.790	NUM
hassl-842	357	7	0.375	0.375	NUM
hassl-842	357	8	0.375	0.375	NUM
hassl-842	357	9	f	f	X
hassl-842	357	10	-	-	PUNCT
hassl-842	357	11	value	value	NOUN
hassl-842	357	12	11.260	11.260	NUM
hassl-842	357	13	*	*	PUNCT
hassl-842	357	14	*	*	PUNCT
hassl-842	357	15	*	*	X
hassl-842	357	16	86.340	86.340	NUM
hassl-842	357	17	*	*	PUNCT
hassl-842	357	18	*	*	PUNCT
hassl-842	357	19	*	*	PUNCT
hassl-842	357	20	9.410	9.410	NUM
hassl-842	357	21	*	*	PUNCT
hassl-842	357	22	*	*	PUNCT
hassl-842	357	23	*	*	PUNCT
hassl-842	358	1	12.250	12.250	NUM
hassl-842	358	2	*	*	PUNCT
hassl-842	358	3	*	*	PUNCT
hassl-842	358	4	*	*	PUNCT
hassl-842	358	5	wald	wald	X
hassl-842	358	6	chisquare	chisquare	NOUN
hassl-842	358	7	152.500	152.500	NUM
hassl-842	358	8	*	*	PUNCT
hassl-842	358	9	*	*	PUNCT
hassl-842	358	10	*	*	PUNCT
hassl-842	358	11	observation	observation	NOUN
hassl-842	358	12	285.000	285.000	NUM
hassl-842	358	13	285.000	285.000	NUM
hassl-842	358	14	285.000	285.000	NUM
hassl-842	358	15	285.000	285.000	NUM
hassl-842	358	16	285.000	285.000	NUM
hassl-842	358	17	breuschpagan	breuschpagan	VERB
hassl-842	358	18	lm	lm	INTJ
hassl-842	358	19	test	test	NOUN
hassl-842	359	1	[	[	X
hassl-842	359	2	chisquare/(pvalue	chisquare/(pvalue	NOUN
hassl-842	359	3	)	)	PUNCT
hassl-842	359	4	]	]	PUNCT
hassl-842	359	5	1.77/(p	1.77/(p	NUM
hassl-842	359	6	-	-	PUNCT
hassl-842	359	7	value=0.092	value=0.092	NOUN
hassl-842	359	8	)	)	PUNCT
hassl-842	359	9	hausman	hausman	ADJ
hassl-842	359	10	test	test	NOUN
hassl-842	359	11	(	(	PUNCT
hassl-842	359	12	chisquare	chisquare	PROPN
hassl-842	359	13	)	)	PUNCT
hassl-842	359	14	-1371.500	-1371.500	PUNCT
hassl-842	359	15	notes	note	NOUN
hassl-842	359	16	:	:	PUNCT
hassl-842	359	17	description	description	NOUN
hassl-842	359	18	and	and	CCONJ
hassl-842	359	19	measurement	measurement	NOUN
hassl-842	359	20	of	of	ADP
hassl-842	359	21	variables	variable	NOUN
hassl-842	359	22	refer	refer	VERB
hassl-842	359	23	to	to	ADP
hassl-842	359	24	table	table	NOUN
hassl-842	359	25	1	1	NUM
hassl-842	359	26	.	.	PUNCT
hassl-842	360	1	*	*	PUNCT
hassl-842	360	2	*	*	PUNCT
hassl-842	360	3	*	*	PUNCT
hassl-842	360	4	,	,	PUNCT
hassl-842	360	5	*	*	PUNCT
hassl-842	360	6	*	*	PUNCT
hassl-842	360	7	,	,	PUNCT
hassl-842	360	8	*	*	PUNCT
hassl-842	360	9	indicate	indicate	VERB
hassl-842	360	10	significant	significant	ADJ
hassl-842	360	11	relationship	relationship	NOUN
hassl-842	360	12	at	at	ADP
hassl-842	360	13	1	1	NUM
hassl-842	360	14	%	%	NOUN
hassl-842	360	15	(	(	PUNCT
hassl-842	360	16	p<.01	p<.01	PROPN
hassl-842	360	17	)	)	PUNCT
hassl-842	360	18	,	,	PUNCT
hassl-842	360	19	5	5	NUM
hassl-842	360	20	%	%	NOUN
hassl-842	360	21	(	(	PUNCT
hassl-842	360	22	p	p	X
hassl-842	360	23	<	<	X
hassl-842	360	24	.05	.05	NUM
hassl-842	360	25	)	)	PUNCT
hassl-842	360	26	and	and	CCONJ
hassl-842	360	27	10	10	NUM
hassl-842	360	28	%	%	NOUN
hassl-842	360	29	(	(	PUNCT
hassl-842	360	30	p	p	X
hassl-842	360	31	<	<	X
hassl-842	360	32	.10	.10	NUM
hassl-842	360	33	)	)	PUNCT
hassl-842	360	34	levels	level	NOUN
hassl-842	360	35	respectively	respectively	ADV
hassl-842	360	36	.	.	PUNCT
hassl-842	361	1	humanities	humanity	NOUN
hassl-842	361	2	and	and	CCONJ
hassl-842	361	3	social	social	ADJ
hassl-842	361	4	sciences	science	NOUN
hassl-842	361	5	letters	letter	NOUN
hassl-842	361	6	,	,	PUNCT
hassl-842	361	7	2020	2020	NUM
hassl-842	361	8	,	,	PUNCT
hassl-842	361	9	8(1	8(1	NOUN
hassl-842	361	10	):	):	PUNCT
hassl-842	361	11	91	91	NUM
hassl-842	361	12	-	-	SYM
hassl-842	361	13	109	109	NUM
hassl-842	361	14	104	104	NUM
hassl-842	361	15	©	©	PROPN
hassl-842	361	16	2020	2020	NUM
hassl-842	361	17	conscientia	conscientia	PROPN
hassl-842	361	18	beam	beam	PROPN
hassl-842	361	19	.	.	PUNCT
hassl-842	362	1	all	all	DET
hassl-842	362	2	rights	right	NOUN
hassl-842	362	3	reserved	reserve	VERB
hassl-842	362	4	.	.	PUNCT
hassl-842	363	1	column	column	NOUN
hassl-842	363	2	2	2	NUM
hassl-842	363	3	of	of	ADP
hassl-842	363	4	table	table	NOUN
hassl-842	363	5	6	6	NUM
hassl-842	363	6	shows	show	VERB
hassl-842	363	7	that	that	SCONJ
hassl-842	363	8	the	the	DET
hassl-842	363	9	chi	chi	NOUN
hassl-842	363	10	-	-	PUNCT
hassl-842	363	11	square	square	NOUN
hassl-842	363	12	of	of	ADP
hassl-842	363	13	1.77	1.77	NUM
hassl-842	363	14	with	with	ADP
hassl-842	363	15	the	the	DET
hassl-842	363	16	p	p	NOUN
hassl-842	363	17	-	-	PUNCT
hassl-842	363	18	value	value	NOUN
hassl-842	363	19	>	>	NOUN
hassl-842	363	20	0.05	0.05	NUM
hassl-842	363	21	;	;	PUNCT
hassl-842	363	22	thus	thus	ADV
hassl-842	363	23	,	,	PUNCT
hassl-842	363	24	we	we	PRON
hassl-842	363	25	did	do	AUX
hassl-842	363	26	not	not	PART
hassl-842	363	27	reject	reject	VERB
hassl-842	363	28	the	the	DET
hassl-842	363	29	null	null	ADJ
hassl-842	363	30	hypothesis	hypothesis	NOUN
hassl-842	363	31	which	which	PRON
hassl-842	363	32	led	lead	VERB
hassl-842	363	33	us	we	PRON
hassl-842	363	34	to	to	PART
hassl-842	363	35	conclude	conclude	VERB
hassl-842	363	36	that	that	PRON
hassl-842	363	37	random	random	ADJ
hassl-842	363	38	effects	effect	NOUN
hassl-842	363	39	were	be	AUX
hassl-842	363	40	not	not	PART
hassl-842	363	41	present	present	ADJ
hassl-842	363	42	.	.	PUNCT
hassl-842	364	1	in	in	ADP
hassl-842	364	2	other	other	ADJ
hassl-842	364	3	words	word	NOUN
hassl-842	364	4	,	,	PUNCT
hassl-842	364	5	there	there	PRON
hassl-842	364	6	were	be	VERB
hassl-842	364	7	no	no	DET
hassl-842	364	8	individual	individual	ADJ
hassl-842	364	9	company	company	NOUN
hassl-842	364	10	-	-	PUNCT
hassl-842	364	11	specific	specific	ADJ
hassl-842	364	12	effects	effect	NOUN
hassl-842	364	13	in	in	ADP
hassl-842	364	14	the	the	DET
hassl-842	364	15	data	datum	NOUN
hassl-842	364	16	.	.	PUNCT
hassl-842	365	1	therefore	therefore	ADV
hassl-842	365	2	,	,	PUNCT
hassl-842	365	3	it	it	PRON
hassl-842	365	4	was	be	AUX
hassl-842	365	5	more	more	ADV
hassl-842	365	6	appropriate	appropriate	ADJ
hassl-842	365	7	to	to	PART
hassl-842	365	8	use	use	VERB
hassl-842	365	9	a	a	DET
hassl-842	365	10	pooled	pool	VERB
hassl-842	365	11	ols	ol	NOUN
hassl-842	365	12	model	model	NOUN
hassl-842	365	13	in	in	ADP
hassl-842	365	14	this	this	DET
hassl-842	365	15	study	study	NOUN
hassl-842	365	16	than	than	ADP
hassl-842	365	17	the	the	DET
hassl-842	365	18	re	re	X
hassl-842	365	19	model	model	NOUN
hassl-842	365	20	.	.	PUNCT
hassl-842	366	1	we	we	PRON
hassl-842	366	2	used	use	VERB
hassl-842	366	3	the	the	DET
hassl-842	366	4	hausman	hausman	ADJ
hassl-842	366	5	test	test	NOUN
hassl-842	366	6	to	to	PART
hassl-842	366	7	check	check	VERB
hassl-842	366	8	for	for	ADP
hassl-842	366	9	any	any	DET
hassl-842	366	10	correlation	correlation	NOUN
hassl-842	366	11	between	between	ADP
hassl-842	366	12	the	the	DET
hassl-842	366	13	error	error	NOUN
hassl-842	366	14	components	component	NOUN
hassl-842	366	15	and	and	CCONJ
hassl-842	366	16	the	the	DET
hassl-842	366	17	independent	independent	ADJ
hassl-842	366	18	variables	variable	NOUN
hassl-842	366	19	and	and	CCONJ
hassl-842	366	20	control	control	NOUN
hassl-842	366	21	variables	variable	NOUN
hassl-842	366	22	in	in	ADP
hassl-842	366	23	the	the	DET
hassl-842	366	24	re	re	PROPN
hassl-842	366	25	model	model	NOUN
hassl-842	366	26	.	.	PUNCT
hassl-842	367	1	the	the	DET
hassl-842	367	2	null	null	ADJ
hassl-842	367	3	hypothesis	hypothesis	NOUN
hassl-842	367	4	for	for	ADP
hassl-842	367	5	the	the	DET
hassl-842	367	6	hausman	hausman	PROPN
hassl-842	367	7	test	test	NOUN
hassl-842	367	8	was	be	AUX
hassl-842	367	9	that	that	SCONJ
hassl-842	367	10	there	there	PRON
hassl-842	367	11	was	be	VERB
hassl-842	367	12	no	no	DET
hassl-842	367	13	correlation	correlation	NOUN
hassl-842	367	14	between	between	ADP
hassl-842	367	15	error	error	NOUN
hassl-842	367	16	components	component	NOUN
hassl-842	367	17	and	and	CCONJ
hassl-842	367	18	independent	independent	ADJ
hassl-842	367	19	variables	variable	NOUN
hassl-842	367	20	and	and	CCONJ
hassl-842	367	21	control	control	NOUN
hassl-842	367	22	variable	variable	NOUN
hassl-842	367	23	.	.	PUNCT
hassl-842	368	1	if	if	SCONJ
hassl-842	368	2	there	there	PRON
hassl-842	368	3	as	as	ADP
hassl-842	368	4	no	no	DET
hassl-842	368	5	correlation	correlation	NOUN
hassl-842	368	6	between	between	ADP
hassl-842	368	7	the	the	DET
hassl-842	368	8	error	error	NOUN
hassl-842	368	9	components	component	NOUN
hassl-842	368	10	and	and	CCONJ
hassl-842	368	11	the	the	DET
hassl-842	368	12	independent	independent	ADJ
hassl-842	368	13	variables	variable	NOUN
hassl-842	368	14	and	and	CCONJ
hassl-842	368	15	control	control	NOUN
hassl-842	368	16	variable	variable	NOUN
hassl-842	368	17	,	,	PUNCT
hassl-842	368	18	the	the	DET
hassl-842	368	19	coefficient	coefficient	NOUN
hassl-842	368	20	estimates	estimate	VERB
hassl-842	368	21	from	from	ADP
hassl-842	368	22	the	the	DET
hassl-842	368	23	re	re	NOUN
hassl-842	368	24	and	and	CCONJ
hassl-842	368	25	fe	fe	X
hassl-842	368	26	are	be	AUX
hassl-842	368	27	consistent	consistent	ADJ
hassl-842	368	28	,	,	PUNCT
hassl-842	368	29	but	but	CCONJ
hassl-842	368	30	fe	fe	NOUN
hassl-842	368	31	was	be	AUX
hassl-842	368	32	inefficient	inefficient	ADJ
hassl-842	368	33	and	and	CCONJ
hassl-842	368	34	we	we	PRON
hassl-842	368	35	used	use	VERB
hassl-842	368	36	the	the	DET
hassl-842	368	37	re	re	NOUN
hassl-842	368	38	model	model	NOUN
hassl-842	368	39	.	.	PUNCT
hassl-842	369	1	table-7	table-7	NUM
hassl-842	369	2	.	.	PUNCT
hassl-842	370	1	regression	regression	NOUN
hassl-842	370	2	of	of	ADP
hassl-842	370	3	eps	eps	PROPN
hassl-842	370	4	and	and	CCONJ
hassl-842	370	5	roe	roe	PROPN
hassl-842	370	6	on	on	ADP
hassl-842	370	7	independent	independent	ADJ
hassl-842	370	8	variables	variable	NOUN
hassl-842	370	9	and	and	CCONJ
hassl-842	370	10	control	control	NOUN
hassl-842	370	11	variable	variable	NOUN
hassl-842	370	12	.	.	PUNCT
hassl-842	371	1	column	column	NOUN
hassl-842	371	2	1	1	NUM
hassl-842	371	3	column	column	NOUN
hassl-842	371	4	2	2	NUM
hassl-842	371	5	dv	dv	PROPN
hassl-842	371	6	:	:	PUNCT
hassl-842	371	7	eps	eps	PROPN
hassl-842	371	8	dv	dv	PROPN
hassl-842	371	9	:	:	PUNCT
hassl-842	371	10	roe	roe	PROPN
hassl-842	371	11	coef	coef	PROPN
hassl-842	371	12	.	.	PUNCT
hassl-842	372	1	coef	coef	PROPN
hassl-842	372	2	.	.	PUNCT
hassl-842	373	1	std	std	NOUN
hassl-842	373	2	.	.	PUNCT
hassl-842	374	1	err	err	NOUN
hassl-842	374	2	.	.	PUNCT
hassl-842	375	1	std	std	NOUN
hassl-842	375	2	.	.	PUNCT
hassl-842	376	1	err	err	PROPN
hassl-842	376	2	.	.	PUNCT
hassl-842	377	1	t	t	NOUN
hassl-842	377	2	-	-	PUNCT
hassl-842	377	3	value	value	NOUN
hassl-842	377	4	t	t	NOUN
hassl-842	377	5	-	-	PUNCT
hassl-842	377	6	value	value	NOUN
hassl-842	377	7	constant	constant	ADJ
hassl-842	377	8	-2.469	-2.469	NOUN
hassl-842	377	9	35.537	35.537	NUM
hassl-842	377	10	0.555	0.555	NUM
hassl-842	377	11	45.769	45.769	NUM
hassl-842	377	12	-4.450	-4.450	PUNCT
hassl-842	378	1	*	*	PUNCT
hassl-842	378	2	*	*	PUNCT
hassl-842	378	3	*	*	PUNCT
hassl-842	378	4	0.780	0.780	NUM
hassl-842	378	5	*	*	PUNCT
hassl-842	378	6	*	*	PUNCT
hassl-842	378	7	*	*	PUNCT
hassl-842	378	8	eps	eps	PROPN
hassl-842	378	9	13.415	13.415	NUM
hassl-842	378	10	4.770	4.770	NUM
hassl-842	378	11	2.810	2.810	NUM
hassl-842	378	12	*	*	PUNCT
hassl-842	378	13	*	*	PUNCT
hassl-842	378	14	*	*	PUNCT
hassl-842	378	15	roe	roe	PROPN
hassl-842	378	16	0.002	0.002	NUM
hassl-842	378	17	0.001	0.001	NUM
hassl-842	378	18	2.810	2.810	NUM
hassl-842	378	19	*	*	PUNCT
hassl-842	378	20	*	*	PUNCT
hassl-842	378	21	lnta	lnta	NOUN
hassl-842	378	22	-0.053	-0.053	NUM
hassl-842	378	23	-18.614	-18.614	NOUN
hassl-842	378	24	0.035	0.035	NUM
hassl-842	378	25	2.521	2.521	NUM
hassl-842	378	26	-1.540	-1.540	PUNCT
hassl-842	379	1	-7.380	-7.380	X
hassl-842	380	1	*	*	PUNCT
hassl-842	380	2	*	*	PUNCT
hassl-842	380	3	*	*	PUNCT
hassl-842	380	4	lnmkt_cap	lnmkt_cap	NUM
hassl-842	380	5	0.232	0.232	NUM
hassl-842	380	6	19.597	19.597	NUM
hassl-842	380	7	0.044	0.044	NUM
hassl-842	380	8	3.460	3.460	NUM
hassl-842	380	9	5.320	5.320	NUM
hassl-842	380	10	*	*	PUNCT
hassl-842	380	11	*	*	PUNCT
hassl-842	380	12	*	*	PUNCT
hassl-842	380	13	5.660	5.660	NUM
hassl-842	380	14	*	*	PUNCT
hassl-842	380	15	*	*	PUNCT
hassl-842	380	16	*	*	PUNCT
hassl-842	380	17	%	%	INTJ
hassl-842	381	1	ope_exp	ope_exp	NOUN
hassl-842	381	2	-0.326	-0.326	PUNCT
hassl-842	381	3	-37.813	-37.813	ADP
hassl-842	382	1	0.287	0.287	NUM
hassl-842	382	2	22.801	22.801	NUM
hassl-842	382	3	0.258	0.258	NUM
hassl-842	382	4	-1.660	-1.660	PUNCT
hassl-842	383	1	*	*	PUNCT
hassl-842	383	2	year	year	NOUN
hassl-842	384	1	yes	yes	INTJ
hassl-842	384	2	yes	yes	INTJ
hassl-842	385	1	industry	industry	NOUN
hassl-842	386	1	yes	yes	INTJ
hassl-842	386	2	yes	yes	INTJ
hassl-842	386	3	r	r	NOUN
hassl-842	386	4	square	square	NOUN
hassl-842	386	5	0.424	0.424	NUM
hassl-842	386	6	0.372	0.372	NUM
hassl-842	386	7	f	f	X
hassl-842	386	8	-	-	PUNCT
hassl-842	386	9	value	value	NOUN
hassl-842	386	10	15.350	15.350	NUM
hassl-842	386	11	12.340	12.340	NUM
hassl-842	386	12	we	we	PRON
hassl-842	386	13	also	also	ADV
hassl-842	386	14	used	use	VERB
hassl-842	386	15	the	the	DET
hassl-842	386	16	hausman	hausman	ADJ
hassl-842	386	17	test	test	NOUN
hassl-842	386	18	to	to	PART
hassl-842	386	19	test	test	VERB
hassl-842	386	20	for	for	ADP
hassl-842	386	21	endogeneity	endogeneity	NOUN
hassl-842	386	22	(	(	PUNCT
hassl-842	386	23	adkins	adkins	PROPN
hassl-842	386	24	&	&	CCONJ
hassl-842	386	25	hill	hill	PROPN
hassl-842	386	26	,	,	PUNCT
hassl-842	386	27	2011	2011	NUM
hassl-842	386	28	;	;	PUNCT
hassl-842	386	29	wooldridge	wooldridge	PROPN
hassl-842	386	30	,	,	PUNCT
hassl-842	386	31	2013	2013	NUM
hassl-842	386	32	)	)	PUNCT
hassl-842	386	33	.	.	PUNCT
hassl-842	387	1	the	the	DET
hassl-842	387	2	chisquare	chisquare	NOUN
hassl-842	387	3	in	in	ADP
hassl-842	387	4	the	the	DET
hassl-842	387	5	hausman	hausman	ADJ
hassl-842	387	6	test	test	NOUN
hassl-842	387	7	was	be	AUX
hassl-842	387	8	less	less	ADJ
hassl-842	387	9	than	than	ADP
hassl-842	387	10	zero	zero	NUM
hassl-842	387	11	.	.	PUNCT
hassl-842	388	1	the	the	DET
hassl-842	388	2	hausman	hausman	PROPN
hassl-842	388	3	test	test	NOUN
hassl-842	388	4	statistic	statistic	NOUN
hassl-842	388	5	can	can	AUX
hassl-842	388	6	be	be	AUX
hassl-842	388	7	less	less	ADJ
hassl-842	388	8	than	than	ADP
hassl-842	388	9	zero	zero	NUM
hassl-842	388	10	if	if	SCONJ
hassl-842	388	11	the	the	DET
hassl-842	388	12	explanatory	explanatory	ADJ
hassl-842	388	13	variables	variable	NOUN
hassl-842	388	14	are	be	AUX
hassl-842	388	15	considered	consider	VERB
hassl-842	388	16	endogenous	endogenous	ADJ
hassl-842	388	17	(	(	PUNCT
hassl-842	388	18	schreiber	schreiber	NOUN
hassl-842	388	19	,	,	PUNCT
hassl-842	388	20	2008	2008	NUM
hassl-842	388	21	)	)	PUNCT
hassl-842	388	22	.	.	PUNCT
hassl-842	389	1	table	table	NOUN
hassl-842	389	2	4	4	NUM
hassl-842	389	3	shows	show	VERB
hassl-842	389	4	that	that	SCONJ
hassl-842	389	5	roe	roe	PROPN
hassl-842	389	6	variable	variable	NOUN
hassl-842	389	7	was	be	AUX
hassl-842	389	8	endogenous	endogenous	ADJ
hassl-842	389	9	as	as	SCONJ
hassl-842	389	10	it	it	PRON
hassl-842	389	11	was	be	AUX
hassl-842	389	12	significantly	significantly	ADV
hassl-842	389	13	correlated	correlate	VERB
hassl-842	389	14	with	with	ADP
hassl-842	389	15	other	other	ADJ
hassl-842	389	16	independent	independent	ADJ
hassl-842	389	17	variables	variable	NOUN
hassl-842	389	18	in	in	ADP
hassl-842	389	19	the	the	DET
hassl-842	389	20	research	research	NOUN
hassl-842	389	21	model	model	NOUN
hassl-842	389	22	at	at	ADP
hassl-842	389	23	the	the	DET
hassl-842	389	24	1	1	NUM
hassl-842	389	25	%	%	NOUN
hassl-842	389	26	level	level	NOUN
hassl-842	389	27	of	of	ADP
hassl-842	389	28	significance	significance	NOUN
hassl-842	389	29	.	.	PUNCT
hassl-842	390	1	humanities	humanity	NOUN
hassl-842	390	2	and	and	CCONJ
hassl-842	390	3	social	social	ADJ
hassl-842	390	4	sciences	science	NOUN
hassl-842	390	5	letters	letter	NOUN
hassl-842	390	6	,	,	PUNCT
hassl-842	390	7	2020	2020	NUM
hassl-842	390	8	,	,	PUNCT
hassl-842	390	9	8(1	8(1	NOUN
hassl-842	390	10	):	):	PUNCT
hassl-842	390	11	91	91	NUM
hassl-842	390	12	-	-	SYM
hassl-842	390	13	109	109	NUM
hassl-842	390	14	105	105	NUM
hassl-842	390	15	©	©	PROPN
hassl-842	390	16	2020	2020	NUM
hassl-842	390	17	conscientia	conscientia	PROPN
hassl-842	390	18	beam	beam	PROPN
hassl-842	390	19	.	.	PUNCT
hassl-842	391	1	all	all	DET
hassl-842	391	2	rights	right	NOUN
hassl-842	391	3	reserved	reserve	VERB
hassl-842	391	4	.	.	PUNCT
hassl-842	392	1	column	column	NOUN
hassl-842	392	2	1	1	NUM
hassl-842	392	3	of	of	ADP
hassl-842	392	4	table	table	NOUN
hassl-842	392	5	7	7	NUM
hassl-842	392	6	shows	show	VERB
hassl-842	392	7	that	that	SCONJ
hassl-842	392	8	roe	roe	PROPN
hassl-842	392	9	and	and	CCONJ
hassl-842	392	10	lnmkt_cap	lnmkt_cap	NOUN
hassl-842	392	11	were	be	AUX
hassl-842	392	12	significantly	significantly	ADV
hassl-842	392	13	related	relate	VERB
hassl-842	392	14	to	to	ADP
hassl-842	392	15	eps	eps	PROPN
hassl-842	392	16	.	.	PROPN
hassl-842	392	17	column	column	PROPN
hassl-842	392	18	2	2	NUM
hassl-842	392	19	of	of	ADP
hassl-842	392	20	table	table	NOUN
hassl-842	392	21	7	7	NUM
hassl-842	392	22	shows	show	VERB
hassl-842	392	23	that	that	SCONJ
hassl-842	392	24	eps	eps	PROPN
hassl-842	392	25	,	,	PUNCT
hassl-842	392	26	lnta	lnta	NOUN
hassl-842	392	27	,	,	PUNCT
hassl-842	392	28	lnmkt_cap	lnmkt_cap	NOUN
hassl-842	392	29	and	and	CCONJ
hassl-842	392	30	%	%	INTJ
hassl-842	392	31	ope_exp	ope_exp	NOUN
hassl-842	392	32	were	be	AUX
hassl-842	392	33	significantly	significantly	ADV
hassl-842	392	34	related	relate	VERB
hassl-842	392	35	to	to	ADP
hassl-842	392	36	roe	roe	PROPN
hassl-842	392	37	.	.	PUNCT
hassl-842	393	1	we	we	PRON
hassl-842	393	2	used	use	VERB
hassl-842	393	3	the	the	DET
hassl-842	393	4	two	two	NUM
hassl-842	393	5	-	-	PUNCT
hassl-842	393	6	stage	stage	NOUN
hassl-842	393	7	least	least	ADV
hassl-842	393	8	square	square	ADJ
hassl-842	393	9	(	(	PUNCT
hassl-842	393	10	2	2	NUM
hassl-842	393	11	sls	sls	PROPN
hassl-842	393	12	)	)	PUNCT
hassl-842	393	13	model	model	NOUN
hassl-842	393	14	to	to	PART
hassl-842	393	15	rectify	rectify	VERB
hassl-842	393	16	the	the	DET
hassl-842	393	17	endogeneity	endogeneity	NOUN
hassl-842	393	18	bias	bias	NOUN
hassl-842	393	19	in	in	ADP
hassl-842	393	20	the	the	DET
hassl-842	393	21	regression	regression	NOUN
hassl-842	393	22	model	model	NOUN
hassl-842	393	23	.	.	PUNCT
hassl-842	394	1	in	in	ADP
hassl-842	394	2	the	the	DET
hassl-842	394	3	first	first	ADJ
hassl-842	394	4	-	-	PUNCT
hassl-842	394	5	stage	stage	NOUN
hassl-842	394	6	regression	regression	NOUN
hassl-842	394	7	,	,	PUNCT
hassl-842	394	8	we	we	PRON
hassl-842	394	9	obtained	obtain	VERB
hassl-842	394	10	the	the	DET
hassl-842	394	11	fitted	fit	VERB
hassl-842	394	12	value	value	NOUN
hassl-842	394	13	,	,	PUNCT
hassl-842	394	14	i.e.	i.e.	X
hassl-842	394	15	,	,	PUNCT
hassl-842	394	16	eps	eps	PROPN
hassl-842	394	17	.	.	PROPN
hassl-842	394	18	eps	eps	PROPN
hassl-842	394	19	is	be	AUX
hassl-842	394	20	a	a	DET
hassl-842	394	21	statistically	statistically	ADV
hassl-842	394	22	significant	significant	ADJ
hassl-842	394	23	explanatory	explanatory	ADJ
hassl-842	394	24	variable	variable	NOUN
hassl-842	394	25	,	,	PUNCT
hassl-842	394	26	with	with	ADP
hassl-842	394	27	a	a	DET
hassl-842	394	28	t	t	NOUN
hassl-842	394	29	-	-	PUNCT
hassl-842	394	30	statistic	statistic	NOUN
hassl-842	394	31	of	of	ADP
hassl-842	394	32	2.81	2.81	NUM
hassl-842	394	33	(	(	PUNCT
hassl-842	394	34	column	column	NOUN
hassl-842	394	35	2	2	NUM
hassl-842	394	36	of	of	ADP
hassl-842	394	37	table	table	NOUN
hassl-842	394	38	7	7	NUM
hassl-842	394	39	)	)	PUNCT
hassl-842	394	40	or	or	CCONJ
hassl-842	394	41	an	an	DET
hassl-842	394	42	f	f	NOUN
hassl-842	394	43	-	-	PUNCT
hassl-842	394	44	value	value	NOUN
hassl-842	394	45	of	of	ADP
hassl-842	394	46	7.91	7.91	NUM
hassl-842	394	47	.	.	PUNCT
hassl-842	395	1	hence	hence	ADV
hassl-842	395	2	,	,	PUNCT
hassl-842	395	3	eps	eps	PROPN
hassl-842	395	4	was	be	AUX
hassl-842	395	5	used	use	VERB
hassl-842	395	6	as	as	ADP
hassl-842	395	7	the	the	DET
hassl-842	395	8	instrument	instrument	NOUN
hassl-842	395	9	variable	variable	NOUN
hassl-842	395	10	in	in	ADP
hassl-842	395	11	this	this	DET
hassl-842	395	12	regression	regression	NOUN
hassl-842	395	13	model	model	NOUN
hassl-842	395	14	.	.	PUNCT
hassl-842	396	1	endogeneous	endogeneous	ADJ
hassl-842	396	2	variable	variable	ADJ
hassl-842	396	3	roe	roe	NOUN
hassl-842	396	4	was	be	AUX
hassl-842	396	5	placed	place	VERB
hassl-842	396	6	with	with	ADP
hassl-842	396	7	the	the	DET
hassl-842	396	8	instrument	instrument	NOUN
hassl-842	396	9	variable	variable	NOUN
hassl-842	396	10	,	,	PUNCT
hassl-842	396	11	eps	eps	PROPN
hassl-842	396	12	from	from	ADP
hassl-842	396	13	outside	outside	ADP
hassl-842	396	14	the	the	DET
hassl-842	396	15	regression	regression	NOUN
hassl-842	396	16	model	model	NOUN
hassl-842	396	17	in	in	ADP
hassl-842	396	18	the	the	DET
hassl-842	396	19	second	second	ADJ
hassl-842	396	20	-	-	PUNCT
hassl-842	396	21	stage	stage	NOUN
hassl-842	396	22	regression	regression	NOUN
hassl-842	396	23	.	.	PUNCT
hassl-842	397	1	column	column	NOUN
hassl-842	397	2	4	4	NUM
hassl-842	397	3	of	of	ADP
hassl-842	397	4	table	table	NOUN
hassl-842	397	5	6	6	NUM
hassl-842	397	6	shows	show	VERB
hassl-842	397	7	the	the	DET
hassl-842	397	8	results	result	NOUN
hassl-842	397	9	of	of	ADP
hassl-842	397	10	the	the	DET
hassl-842	397	11	second	second	ADJ
hassl-842	397	12	-	-	PUNCT
hassl-842	397	13	stage	stage	NOUN
hassl-842	397	14	regression	regression	NOUN
hassl-842	397	15	.	.	PUNCT
hassl-842	398	1	the	the	DET
hassl-842	398	2	standard	standard	ADJ
hassl-842	398	3	errors	error	NOUN
hassl-842	398	4	in	in	ADP
hassl-842	398	5	column	column	NOUN
hassl-842	398	6	4	4	NUM
hassl-842	398	7	of	of	ADP
hassl-842	398	8	table	table	NOUN
hassl-842	398	9	6	6	NUM
hassl-842	398	10	were	be	AUX
hassl-842	398	11	higher	high	ADJ
hassl-842	398	12	than	than	ADP
hassl-842	398	13	the	the	DET
hassl-842	398	14	standard	standard	ADJ
hassl-842	398	15	errors	error	NOUN
hassl-842	398	16	obtained	obtain	VERB
hassl-842	398	17	from	from	ADP
hassl-842	398	18	pooled	pool	VERB
hassl-842	398	19	ols	ol	NOUN
hassl-842	398	20	regression	regression	NOUN
hassl-842	398	21	.	.	PUNCT
hassl-842	399	1	we	we	PRON
hassl-842	399	2	were	be	AUX
hassl-842	399	3	also	also	ADV
hassl-842	399	4	concerned	concerned	ADJ
hassl-842	399	5	about	about	ADP
hassl-842	399	6	the	the	DET
hassl-842	399	7	heteroskedasticity	heteroskedasticity	NOUN
hassl-842	399	8	in	in	ADP
hassl-842	399	9	the	the	DET
hassl-842	399	10	data	datum	NOUN
hassl-842	399	11	and	and	CCONJ
hassl-842	399	12	column	column	NOUN
hassl-842	399	13	5	5	NUM
hassl-842	399	14	of	of	ADP
hassl-842	399	15	table	table	NOUN
hassl-842	399	16	6	6	NUM
hassl-842	399	17	shows	show	VERB
hassl-842	399	18	the	the	DET
hassl-842	399	19	robustness	robustness	NOUN
hassl-842	399	20	results	result	NOUN
hassl-842	399	21	.	.	PUNCT
hassl-842	400	1	all	all	DET
hassl-842	400	2	standard	standard	ADJ
hassl-842	400	3	errors	error	NOUN
hassl-842	400	4	in	in	ADP
hassl-842	400	5	column	column	NOUN
hassl-842	400	6	5	5	NUM
hassl-842	400	7	of	of	ADP
hassl-842	400	8	table	table	NOUN
hassl-842	400	9	6	6	NUM
hassl-842	400	10	were	be	AUX
hassl-842	400	11	robust	robust	ADJ
hassl-842	400	12	against	against	ADP
hassl-842	400	13	heteroskedasticity	heteroskedasticity	NOUN
hassl-842	400	14	.	.	PUNCT
hassl-842	401	1	the	the	DET
hassl-842	401	2	robust	robust	ADJ
hassl-842	401	3	standard	standard	ADJ
hassl-842	401	4	errors	error	NOUN
hassl-842	401	5	were	be	AUX
hassl-842	401	6	slightly	slightly	ADV
hassl-842	401	7	smaller	small	ADJ
hassl-842	401	8	than	than	ADP
hassl-842	401	9	the	the	DET
hassl-842	401	10	non	non	ADJ
hassl-842	401	11	-	-	ADJ
hassl-842	401	12	robust	robust	ADJ
hassl-842	401	13	standard	standard	ADJ
hassl-842	401	14	errors	error	NOUN
hassl-842	401	15	in	in	ADP
hassl-842	401	16	the	the	DET
hassl-842	401	17	2sls	2sls	NUM
hassl-842	401	18	regression	regression	NOUN
hassl-842	401	19	model	model	NOUN
hassl-842	401	20	.	.	PUNCT
hassl-842	402	1	this	this	PRON
hassl-842	402	2	means	mean	VERB
hassl-842	402	3	that	that	SCONJ
hassl-842	402	4	the	the	DET
hassl-842	402	5	variance	variance	NOUN
hassl-842	402	6	of	of	ADP
hassl-842	402	7	error	error	NOUN
hassl-842	402	8	terms	term	NOUN
hassl-842	402	9	was	be	AUX
hassl-842	402	10	small	small	ADJ
hassl-842	402	11	,	,	PUNCT
hassl-842	402	12	and	and	CCONJ
hassl-842	402	13	the	the	DET
hassl-842	402	14	correlation	correlation	NOUN
hassl-842	402	15	between	between	ADP
hassl-842	402	16	the	the	DET
hassl-842	402	17	variance	variance	NOUN
hassl-842	402	18	of	of	ADP
hassl-842	402	19	error	error	NOUN
hassl-842	402	20	terms	term	NOUN
hassl-842	402	21	and	and	CCONJ
hassl-842	402	22	the	the	DET
hassl-842	402	23	exogenous	exogenous	ADJ
hassl-842	402	24	variables	variable	NOUN
hassl-842	402	25	were	be	AUX
hassl-842	402	26	insignificant	insignificant	ADJ
hassl-842	402	27	(	(	PUNCT
hassl-842	402	28	adkins	adkins	PROPN
hassl-842	402	29	&	&	CCONJ
hassl-842	402	30	hill	hill	PROPN
hassl-842	402	31	,	,	PUNCT
hassl-842	402	32	2011	2011	NUM
hassl-842	402	33	;	;	PUNCT
hassl-842	402	34	wooldridge	wooldridge	PROPN
hassl-842	402	35	,	,	PUNCT
hassl-842	402	36	2013	2013	NUM
hassl-842	402	37	)	)	PUNCT
hassl-842	402	38	.	.	PUNCT
hassl-842	403	1	this	this	DET
hassl-842	403	2	result	result	NOUN
hassl-842	403	3	was	be	AUX
hassl-842	403	4	consistent	consistent	ADJ
hassl-842	403	5	with	with	ADP
hassl-842	403	6	the	the	DET
hassl-842	403	7	results	result	NOUN
hassl-842	403	8	show	show	VERB
hassl-842	403	9	in	in	ADP
hassl-842	403	10	the	the	DET
hassl-842	403	11	breusch	breusch	ADJ
hassl-842	403	12	-	-	PUNCT
hassl-842	403	13	pagan	pagan	ADJ
hassl-842	403	14	test	test	NOUN
hassl-842	403	15	(	(	PUNCT
hassl-842	403	16	column	column	NOUN
hassl-842	403	17	2	2	NUM
hassl-842	403	18	and	and	CCONJ
hassl-842	403	19	column	column	NOUN
hassl-842	403	20	3	3	NUM
hassl-842	403	21	of	of	ADP
hassl-842	403	22	table	table	NOUN
hassl-842	403	23	6	6	NUM
hassl-842	403	24	)	)	PUNCT
hassl-842	403	25	.	.	PUNCT
hassl-842	404	1	column	column	NOUN
hassl-842	404	2	5	5	NUM
hassl-842	404	3	of	of	ADP
hassl-842	404	4	table	table	NOUN
hassl-842	404	5	6	6	NUM
hassl-842	404	6	presents	present	VERB
hassl-842	404	7	the	the	DET
hassl-842	404	8	2sls	2sls	NUM
hassl-842	404	9	regression	regression	NOUN
hassl-842	404	10	result	result	NOUN
hassl-842	404	11	of	of	ADP
hassl-842	404	12	esg_score	esg_score	NOUN
hassl-842	404	13	on	on	ADP
hassl-842	404	14	roe	roe	PROPN
hassl-842	404	15	,	,	PUNCT
hassl-842	404	16	lnta	lnta	NOUN
hassl-842	404	17	,	,	PUNCT
hassl-842	404	18	lnmkt_cap	lnmkt_cap	NOUN
hassl-842	404	19	and	and	CCONJ
hassl-842	404	20	%	%	INTJ
hassl-842	404	21	ope_exp	ope_exp	PROPN
hassl-842	404	22	.	.	PUNCT
hassl-842	405	1	the	the	DET
hassl-842	405	2	results	result	NOUN
hassl-842	405	3	showed	show	VERB
hassl-842	405	4	the	the	DET
hassl-842	405	5	explanatory	explanatory	ADJ
hassl-842	405	6	power	power	NOUN
hassl-842	405	7	with	with	ADP
hassl-842	405	8	r2	r2	NOUN
hassl-842	405	9	of	of	ADP
hassl-842	405	10	0.375	0.375	NUM
hassl-842	405	11	,	,	PUNCT
hassl-842	405	12	meaning	mean	VERB
hassl-842	405	13	the	the	DET
hassl-842	405	14	independent	independent	ADJ
hassl-842	405	15	variables	variable	NOUN
hassl-842	405	16	explained	explain	VERB
hassl-842	405	17	37.50	37.50	NUM
hassl-842	405	18	%	%	NOUN
hassl-842	405	19	of	of	ADP
hassl-842	405	20	the	the	DET
hassl-842	405	21	variation	variation	NOUN
hassl-842	405	22	in	in	ADP
hassl-842	405	23	esg_score	esg_score	PROPN
hassl-842	405	24	.	.	PUNCT
hassl-842	405	25	column	column	PROPN
hassl-842	405	26	5	5	NUM
hassl-842	405	27	of	of	ADP
hassl-842	405	28	table	table	NOUN
hassl-842	405	29	6	6	NUM
hassl-842	405	30	shows	show	VERB
hassl-842	405	31	that	that	SCONJ
hassl-842	405	32	roe	roe	NOUN
hassl-842	405	33	,	,	PUNCT
hassl-842	405	34	lnmkt_cap	lnmkt_cap	NOUN
hassl-842	405	35	and	and	CCONJ
hassl-842	406	1	%	%	INTJ
hassl-842	406	2	ope_exp	ope_exp	PROPN
hassl-842	406	3	had	have	VERB
hassl-842	406	4	a	a	DET
hassl-842	406	5	positive	positive	ADJ
hassl-842	406	6	relationship	relationship	NOUN
hassl-842	406	7	with	with	ADP
hassl-842	406	8	esg_score	esg_score	NOUN
hassl-842	406	9	.	.	PUNCT
hassl-842	407	1	lnmkt_cap	lnmkt_cap	NUM
hassl-842	407	2	and	and	CCONJ
hassl-842	407	3	%	%	INTJ
hassl-842	407	4	ope_exp	ope_exp	PROPN
hassl-842	407	5	were	be	AUX
hassl-842	407	6	significantly	significantly	ADV
hassl-842	407	7	related	relate	VERB
hassl-842	407	8	to	to	AUX
hassl-842	407	9	esg_score	esg_score	ADV
hassl-842	407	10	at	at	ADP
hassl-842	407	11	the	the	DET
hassl-842	407	12	1	1	NUM
hassl-842	407	13	%	%	NOUN
hassl-842	407	14	level	level	NOUN
hassl-842	407	15	of	of	ADP
hassl-842	407	16	significance	significance	NOUN
hassl-842	407	17	.	.	PUNCT
hassl-842	408	1	roe	roe	NOUN
hassl-842	408	2	was	be	AUX
hassl-842	408	3	significantly	significantly	ADV
hassl-842	408	4	related	relate	VERB
hassl-842	408	5	to	to	AUX
hassl-842	408	6	esg_score	esg_score	ADV
hassl-842	408	7	at	at	ADP
hassl-842	408	8	the	the	DET
hassl-842	408	9	10	10	NUM
hassl-842	408	10	%	%	NOUN
hassl-842	408	11	level	level	NOUN
hassl-842	408	12	of	of	ADP
hassl-842	408	13	significance	significance	NOUN
hassl-842	408	14	.	.	PUNCT
hassl-842	409	1	this	this	DET
hassl-842	409	2	result	result	NOUN
hassl-842	409	3	was	be	AUX
hassl-842	409	4	consistent	consistent	ADJ
hassl-842	409	5	with	with	ADP
hassl-842	409	6	our	our	PRON
hassl-842	409	7	prediction	prediction	NOUN
hassl-842	409	8	that	that	SCONJ
hassl-842	409	9	profitable	profitable	ADJ
hassl-842	409	10	company	company	NOUN
hassl-842	409	11	with	with	ADP
hassl-842	409	12	large	large	ADJ
hassl-842	409	13	market	market	NOUN
hassl-842	409	14	capitalisation	capitalisation	NOUN
hassl-842	409	15	and	and	CCONJ
hassl-842	409	16	companies	company	NOUN
hassl-842	409	17	investing	invest	VERB
hassl-842	409	18	a	a	DET
hassl-842	409	19	substantial	substantial	ADJ
hassl-842	409	20	amount	amount	NOUN
hassl-842	409	21	in	in	ADP
hassl-842	409	22	implementing	implement	VERB
hassl-842	409	23	sustainability	sustainability	NOUN
hassl-842	409	24	practices	practice	NOUN
hassl-842	409	25	have	have	AUX
hassl-842	409	26	a	a	DET
hassl-842	409	27	higher	high	ADJ
hassl-842	409	28	degree	degree	NOUN
hassl-842	409	29	disclosure	disclosure	NOUN
hassl-842	409	30	of	of	ADP
hassl-842	409	31	sustainability	sustainability	NOUN
hassl-842	409	32	information	information	NOUN
hassl-842	409	33	to	to	ADP
hassl-842	409	34	the	the	DET
hassl-842	409	35	stakeholders	stakeholder	NOUN
hassl-842	409	36	.	.	PUNCT
hassl-842	410	1	we	we	PRON
hassl-842	410	2	did	do	AUX
hassl-842	410	3	not	not	PART
hassl-842	410	4	reject	reject	VERB
hassl-842	410	5	hypotheses	hypothesis	NOUN
hassl-842	410	6	h2	h2	NOUN
hassl-842	410	7	and	and	CCONJ
hassl-842	410	8	h4	h4	PROPN
hassl-842	410	9	.	.	PUNCT
hassl-842	411	1	however	however	ADV
hassl-842	411	2	,	,	PUNCT
hassl-842	411	3	lnta	lnta	PROPN
hassl-842	411	4	was	be	AUX
hassl-842	411	5	not	not	PART
hassl-842	411	6	statistically	statistically	ADV
hassl-842	411	7	significant	significant	ADJ
hassl-842	411	8	to	to	ADP
hassl-842	411	9	the	the	DET
hassl-842	411	10	esg_score	esg_score	NOUN
hassl-842	411	11	,	,	PUNCT
hassl-842	411	12	suggesting	suggest	VERB
hassl-842	411	13	that	that	SCONJ
hassl-842	411	14	lnta	lnta	NOUN
hassl-842	411	15	does	do	AUX
hassl-842	411	16	not	not	PART
hassl-842	411	17	influence	influence	VERB
hassl-842	411	18	the	the	DET
hassl-842	411	19	level	level	NOUN
hassl-842	411	20	of	of	ADP
hassl-842	411	21	disclosure	disclosure	NOUN
hassl-842	411	22	of	of	ADP
hassl-842	411	23	sustainability	sustainability	NOUN
hassl-842	411	24	information	information	NOUN
hassl-842	411	25	.	.	PUNCT
hassl-842	412	1	thus	thus	ADV
hassl-842	412	2	,	,	PUNCT
hassl-842	412	3	we	we	PRON
hassl-842	412	4	had	have	VERB
hassl-842	412	5	to	to	PART
hassl-842	412	6	reject	reject	VERB
hassl-842	412	7	hypothesis	hypothesis	NOUN
hassl-842	412	8	h3	h3	NOUN
hassl-842	412	9	.	.	PUNCT
hassl-842	413	1	5	5	X
hassl-842	413	2	.	.	X
hassl-842	413	3	discussion	discussion	NOUN
hassl-842	413	4	and	and	CCONJ
hassl-842	413	5	conclusion	conclusion	NOUN
hassl-842	413	6	5.1	5.1	NUM
hassl-842	413	7	.	.	PUNCT
hassl-842	414	1	discussion	discussion	NOUN
hassl-842	414	2	in	in	ADP
hassl-842	414	3	this	this	DET
hassl-842	414	4	study	study	NOUN
hassl-842	414	5	,	,	PUNCT
hassl-842	414	6	the	the	DET
hassl-842	414	7	results	result	NOUN
hassl-842	414	8	showed	show	VERB
hassl-842	414	9	that	that	SCONJ
hassl-842	414	10	roe	roe	NOUN
hassl-842	414	11	has	have	VERB
hassl-842	414	12	a	a	DET
hassl-842	414	13	significant	significant	ADJ
hassl-842	414	14	influence	influence	NOUN
hassl-842	414	15	on	on	ADP
hassl-842	414	16	the	the	DET
hassl-842	414	17	esg_score	esg_score	NOUN
hassl-842	414	18	which	which	PRON
hassl-842	414	19	was	be	AUX
hassl-842	414	20	consistent	consistent	ADJ
hassl-842	414	21	with	with	ADP
hassl-842	414	22	the	the	DET
hassl-842	414	23	results	result	NOUN
hassl-842	414	24	from	from	ADP
hassl-842	414	25	waworuntu	waworuntu	PROPN
hassl-842	414	26	et	et	PROPN
hassl-842	414	27	al	al	PROPN
hassl-842	414	28	.	.	PROPN
hassl-842	415	1	(	(	PUNCT
hassl-842	415	2	2014	2014	NUM
hassl-842	415	3	)	)	PUNCT
hassl-842	416	1	;	;	PUNCT
hassl-842	416	2	kasbun	kasbun	PROPN
hassl-842	416	3	et	et	PROPN
hassl-842	416	4	al	al	PROPN
hassl-842	416	5	.	.	PUNCT
hassl-842	417	1	(	(	PUNCT
hassl-842	417	2	2016	2016	NUM
hassl-842	417	3	)	)	PUNCT
hassl-842	417	4	;	;	PUNCT
hassl-842	417	5	omnamasivaya	omnamasivaya	NOUN
hassl-842	417	6	and	and	CCONJ
hassl-842	417	7	prasad	prasad	PROPN
hassl-842	417	8	(	(	PUNCT
hassl-842	417	9	2016	2016	NUM
hassl-842	417	10	)	)	PUNCT
hassl-842	417	11	;	;	PUNCT
hassl-842	418	1	whetman	whetman	ADV
hassl-842	418	2	(	(	PUNCT
hassl-842	418	3	2018	2018	NUM
hassl-842	418	4	)	)	PUNCT
hassl-842	418	5	;	;	PUNCT
hassl-842	418	6	johari	johari	PROPN
hassl-842	418	7	and	and	CCONJ
hassl-842	418	8	komathy	komathy	ADJ
hassl-842	418	9	(	(	PUNCT
hassl-842	418	10	2019	2019	NUM
hassl-842	418	11	)	)	PUNCT
hassl-842	418	12	.	.	PUNCT
hassl-842	419	1	this	this	PRON
hassl-842	419	2	suggests	suggest	VERB
hassl-842	419	3	that	that	SCONJ
hassl-842	419	4	profitable	profitable	ADJ
hassl-842	419	5	companies	company	NOUN
hassl-842	419	6	were	be	AUX
hassl-842	419	7	actively	actively	ADV
hassl-842	419	8	integrating	integrate	VERB
hassl-842	419	9	sustainability	sustainability	NOUN
hassl-842	419	10	practices	practice	NOUN
hassl-842	419	11	into	into	ADP
hassl-842	419	12	their	their	PRON
hassl-842	419	13	businesses	business	NOUN
hassl-842	419	14	and	and	CCONJ
hassl-842	419	15	were	be	AUX
hassl-842	419	16	willing	willing	ADJ
hassl-842	419	17	to	to	PART
hassl-842	419	18	embark	embark	VERB
hassl-842	419	19	on	on	ADP
hassl-842	419	20	the	the	DET
hassl-842	419	21	sustainability	sustainability	NOUN
hassl-842	419	22	reporting	report	VERB
hassl-842	419	23	journey	journey	NOUN
hassl-842	419	24	.	.	PUNCT
hassl-842	420	1	thus	thus	ADV
hassl-842	420	2	,	,	PUNCT
hassl-842	420	3	these	these	DET
hassl-842	420	4	companies	company	NOUN
hassl-842	420	5	eventually	eventually	ADV
hassl-842	420	6	disclose	disclose	VERB
hassl-842	420	7	more	more	ADJ
hassl-842	420	8	information	information	NOUN
hassl-842	420	9	related	relate	VERB
hassl-842	420	10	to	to	ADP
hassl-842	420	11	sustainability	sustainability	NOUN
hassl-842	420	12	practices	practice	NOUN
hassl-842	420	13	to	to	ADP
hassl-842	420	14	stakeholders	stakeholder	NOUN
hassl-842	420	15	.	.	PUNCT
hassl-842	421	1	we	we	PRON
hassl-842	421	2	also	also	ADV
hassl-842	421	3	found	find	VERB
hassl-842	421	4	that	that	SCONJ
hassl-842	421	5	lnmkt_cap	lnmkt_cap	PRON
hassl-842	421	6	has	have	VERB
hassl-842	421	7	a	a	DET
hassl-842	421	8	statistically	statistically	ADV
hassl-842	421	9	significant	significant	ADJ
hassl-842	421	10	and	and	CCONJ
hassl-842	421	11	positive	positive	ADJ
hassl-842	421	12	relationship	relationship	NOUN
hassl-842	421	13	with	with	ADP
hassl-842	421	14	esg_score	esg_score	NOUN
hassl-842	421	15	.	.	PUNCT
hassl-842	422	1	our	our	PRON
hassl-842	422	2	result	result	NOUN
hassl-842	422	3	supported	support	VERB
hassl-842	422	4	the	the	DET
hassl-842	422	5	findings	finding	NOUN
hassl-842	422	6	of	of	ADP
hassl-842	422	7	loh	loh	PROPN
hassl-842	422	8	et	et	PROPN
hassl-842	422	9	al	al	PROPN
hassl-842	422	10	.	.	PROPN
hassl-842	423	1	(	(	PUNCT
hassl-842	423	2	2017	2017	NUM
hassl-842	423	3	)	)	PUNCT
hassl-842	424	1	,	,	PUNCT
hassl-842	424	2	aerts	aert	VERB
hassl-842	424	3	et	et	PROPN
hassl-842	424	4	al	al	PROPN
hassl-842	424	5	.	.	PROPN
hassl-842	425	1	(	(	PUNCT
hassl-842	425	2	2006	2006	NUM
hassl-842	425	3	)	)	PUNCT
hassl-842	425	4	and	and	CCONJ
hassl-842	425	5	hackston	hackston	NOUN
hassl-842	425	6	and	and	CCONJ
hassl-842	425	7	markus	markus	PROPN
hassl-842	425	8	(	(	PUNCT
hassl-842	425	9	1996	1996	NUM
hassl-842	425	10	)	)	PUNCT
hassl-842	426	1	that	that	SCONJ
hassl-842	426	2	companies	company	NOUN
hassl-842	426	3	with	with	ADP
hassl-842	426	4	large	large	ADJ
hassl-842	426	5	market	market	NOUN
hassl-842	426	6	capitalisation	capitalisation	NOUN
hassl-842	426	7	carry	carry	VERB
hassl-842	426	8	out	out	ADP
hassl-842	426	9	more	more	ADJ
hassl-842	426	10	activities	activity	NOUN
hassl-842	426	11	that	that	PRON
hassl-842	426	12	have	have	VERB
hassl-842	426	13	an	an	DET
hassl-842	426	14	impact	impact	NOUN
hassl-842	426	15	on	on	ADP
hassl-842	426	16	the	the	DET
hassl-842	426	17	society	society	NOUN
hassl-842	426	18	and	and	CCONJ
hassl-842	426	19	need	need	VERB
hassl-842	426	20	more	more	ADJ
hassl-842	426	21	information	information	NOUN
hassl-842	426	22	to	to	PART
hassl-842	426	23	enable	enable	VERB
hassl-842	426	24	them	they	PRON
hassl-842	426	25	to	to	PART
hassl-842	426	26	engage	engage	VERB
hassl-842	426	27	more	more	ADV
hassl-842	426	28	with	with	ADP
hassl-842	426	29	sustainability	sustainability	NOUN
hassl-842	426	30	practices	practice	NOUN
hassl-842	426	31	.	.	PUNCT
hassl-842	427	1	the	the	DET
hassl-842	427	2	stakeholder	stakeholder	NOUN
hassl-842	427	3	theory	theory	NOUN
hassl-842	427	4	supports	support	VERB
hassl-842	427	5	this	this	DET
hassl-842	427	6	argument	argument	NOUN
hassl-842	427	7	that	that	SCONJ
hassl-842	427	8	malaysian	malaysian	ADJ
hassl-842	427	9	public	public	NOUN
hassl-842	427	10	-	-	PUNCT
hassl-842	427	11	listed	list	VERB
hassl-842	427	12	companies	company	NOUN
hassl-842	427	13	actively	actively	ADV
hassl-842	427	14	report	report	VERB
hassl-842	427	15	and	and	CCONJ
hassl-842	427	16	practice	practice	VERB
hassl-842	427	17	sustainability	sustainability	NOUN
hassl-842	427	18	to	to	PART
hassl-842	427	19	meet	meet	VERB
hassl-842	427	20	the	the	DET
hassl-842	427	21	expectation	expectation	NOUN
hassl-842	427	22	from	from	ADP
hassl-842	427	23	stakeholders	stakeholder	NOUN
hassl-842	427	24	rather	rather	ADV
hassl-842	427	25	than	than	ADP
hassl-842	427	26	meeting	meet	VERB
hassl-842	427	27	the	the	DET
hassl-842	427	28	regulatory	regulatory	ADJ
hassl-842	427	29	requirement	requirement	NOUN
hassl-842	427	30	.	.	PUNCT
hassl-842	428	1	the	the	DET
hassl-842	428	2	control	control	NOUN
hassl-842	428	3	variable	variable	ADJ
hassl-842	428	4	%	%	NOUN
hassl-842	428	5	poe_exp	poe_exp	NOUN
hassl-842	428	6	in	in	ADP
hassl-842	428	7	this	this	DET
hassl-842	428	8	study	study	NOUN
hassl-842	428	9	has	have	VERB
hassl-842	428	10	a	a	DET
hassl-842	428	11	significant	significant	ADJ
hassl-842	428	12	influence	influence	NOUN
hassl-842	428	13	on	on	ADP
hassl-842	428	14	the	the	DET
hassl-842	428	15	esg_score	esg_score	NOUN
hassl-842	428	16	,	,	PUNCT
hassl-842	428	17	supporting	support	VERB
hassl-842	428	18	the	the	DET
hassl-842	428	19	findings	finding	NOUN
hassl-842	428	20	of	of	ADP
hassl-842	428	21	frazee	frazee	PROPN
hassl-842	428	22	(	(	PUNCT
hassl-842	428	23	2019	2019	NUM
hassl-842	428	24	)	)	PUNCT
hassl-842	428	25	and	and	CCONJ
hassl-842	428	26	haanaes	haanaes	PRON
hassl-842	428	27	et	et	PROPN
hassl-842	428	28	al	al	PROPN
hassl-842	428	29	.	.	PROPN
hassl-842	429	1	(	(	PUNCT
hassl-842	429	2	2013	2013	NUM
hassl-842	429	3	)	)	PUNCT
hassl-842	429	4	.	.	PUNCT
hassl-842	430	1	this	this	PRON
hassl-842	430	2	suggests	suggest	VERB
hassl-842	430	3	that	that	SCONJ
hassl-842	430	4	companies	company	NOUN
hassl-842	430	5	implementing	implement	VERB
hassl-842	430	6	sustainability	sustainability	NOUN
hassl-842	430	7	in	in	ADP
hassl-842	430	8	their	their	PRON
hassl-842	430	9	businesses	business	NOUN
hassl-842	430	10	require	require	VERB
hassl-842	430	11	a	a	DET
hassl-842	430	12	substantial	substantial	ADJ
hassl-842	430	13	amount	amount	NOUN
hassl-842	430	14	of	of	ADP
hassl-842	430	15	investment	investment	NOUN
hassl-842	430	16	initially	initially	ADV
hassl-842	430	17	to	to	PART
hassl-842	430	18	achieve	achieve	VERB
hassl-842	430	19	their	their	PRON
hassl-842	430	20	sustainable	sustainable	ADJ
hassl-842	430	21	development	development	NOUN
hassl-842	430	22	goals	goal	NOUN
hassl-842	430	23	and	and	CCONJ
hassl-842	430	24	therefore	therefore	ADV
hassl-842	430	25	have	have	VERB
hassl-842	430	26	more	more	ADJ
hassl-842	430	27	information	information	NOUN
hassl-842	430	28	disclosed	disclose	VERB
hassl-842	430	29	in	in	ADP
hassl-842	430	30	the	the	DET
hassl-842	430	31	sustainability	sustainability	NOUN
hassl-842	430	32	report	report	NOUN
hassl-842	430	33	.	.	PUNCT
hassl-842	431	1	our	our	PRON
hassl-842	431	2	findings	finding	NOUN
hassl-842	431	3	were	be	AUX
hassl-842	431	4	supported	support	VERB
hassl-842	431	5	by	by	ADP
hassl-842	431	6	the	the	DET
hassl-842	431	7	legitimacy	legitimacy	NOUN
hassl-842	431	8	theory	theory	NOUN
hassl-842	431	9	that	that	SCONJ
hassl-842	431	10	companies	company	NOUN
hassl-842	431	11	achieve	achieve	VERB
hassl-842	431	12	legitimacy	legitimacy	NOUN
hassl-842	431	13	when	when	SCONJ
hassl-842	431	14	they	they	PRON
hassl-842	431	15	are	be	AUX
hassl-842	431	16	responding	respond	VERB
hassl-842	431	17	to	to	ADP
hassl-842	431	18	the	the	DET
hassl-842	431	19	needs	need	NOUN
hassl-842	431	20	of	of	ADP
hassl-842	431	21	the	the	DET
hassl-842	431	22	society	society	NOUN
hassl-842	431	23	,	,	PUNCT
hassl-842	431	24	i.e.	i.e.	X
hassl-842	431	25	invest	invest	VERB
hassl-842	431	26	humanities	humanity	NOUN
hassl-842	431	27	and	and	CCONJ
hassl-842	431	28	social	social	ADJ
hassl-842	431	29	sciences	science	NOUN
hassl-842	431	30	letters	letter	NOUN
hassl-842	431	31	,	,	PUNCT
hassl-842	431	32	2020	2020	NUM
hassl-842	431	33	,	,	PUNCT
hassl-842	431	34	8(1	8(1	NOUN
hassl-842	431	35	):	):	PUNCT
hassl-842	431	36	91	91	NUM
hassl-842	431	37	-	-	SYM
hassl-842	431	38	109	109	NUM
hassl-842	431	39	106	106	NUM
hassl-842	431	40	©	©	PROPN
hassl-842	431	41	2020	2020	NUM
hassl-842	431	42	conscientia	conscientia	PROPN
hassl-842	431	43	beam	beam	PROPN
hassl-842	431	44	.	.	PUNCT
hassl-842	432	1	all	all	DET
hassl-842	432	2	rights	right	NOUN
hassl-842	432	3	reserved	reserve	VERB
hassl-842	432	4	.	.	PUNCT
hassl-842	433	1	substantial	substantial	ADJ
hassl-842	433	2	amount	amount	NOUN
hassl-842	433	3	to	to	PART
hassl-842	433	4	implement	implement	VERB
hassl-842	433	5	sustainable	sustainable	ADJ
hassl-842	433	6	development	development	NOUN
hassl-842	433	7	goals	goal	NOUN
hassl-842	433	8	and	and	CCONJ
hassl-842	433	9	result	result	VERB
hassl-842	433	10	higher	high	ADJ
hassl-842	433	11	degree	degree	NOUN
hassl-842	433	12	of	of	ADP
hassl-842	433	13	disclosure	disclosure	NOUN
hassl-842	433	14	of	of	ADP
hassl-842	433	15	sustainability	sustainability	NOUN
hassl-842	433	16	information	information	NOUN
hassl-842	433	17	.	.	PUNCT
hassl-842	434	1	5.2	5.2	NUM
hassl-842	434	2	.	.	PUNCT
hassl-842	434	3	conclusion	conclusion	VERB
hassl-842	434	4	our	our	PRON
hassl-842	434	5	study	study	NOUN
hassl-842	434	6	,	,	PUNCT
hassl-842	434	7	used	use	VERB
hassl-842	434	8	eps	eps	PROPN
hassl-842	434	9	,	,	PUNCT
hassl-842	434	10	roe	roe	NOUN
hassl-842	434	11	,	,	PUNCT
hassl-842	434	12	lnta	lnta	NOUN
hassl-842	434	13	and	and	CCONJ
hassl-842	434	14	lnmkt_cap	lnmkt_cap	NOUN
hassl-842	434	15	to	to	AUX
hassl-842	434	16	proxy	proxy	VERB
hassl-842	434	17	for	for	ADP
hassl-842	434	18	corporate	corporate	ADJ
hassl-842	434	19	characteristics	characteristic	NOUN
hassl-842	434	20	and	and	CCONJ
hassl-842	434	21	the	the	DET
hassl-842	434	22	esg_score	esg_score	NOUN
hassl-842	434	23	to	to	PART
hassl-842	434	24	proxy	proxy	VERB
hassl-842	434	25	for	for	ADP
hassl-842	434	26	the	the	DET
hassl-842	434	27	level	level	NOUN
hassl-842	434	28	of	of	ADP
hassl-842	434	29	disclosure	disclosure	NOUN
hassl-842	434	30	of	of	ADP
hassl-842	434	31	sustainability	sustainability	NOUN
hassl-842	434	32	practices	practice	NOUN
hassl-842	434	33	.	.	PUNCT
hassl-842	435	1	we	we	PRON
hassl-842	435	2	also	also	ADV
hassl-842	435	3	included	include	VERB
hassl-842	435	4	%	%	NOUN
hassl-842	435	5	ope_exp	ope_exp	NOUN
hassl-842	435	6	as	as	ADP
hassl-842	435	7	the	the	DET
hassl-842	435	8	control	control	NOUN
hassl-842	435	9	variable	variable	NOUN
hassl-842	435	10	in	in	ADP
hassl-842	435	11	this	this	DET
hassl-842	435	12	study	study	NOUN
hassl-842	435	13	.	.	PUNCT
hassl-842	436	1	there	there	PRON
hassl-842	436	2	is	be	VERB
hassl-842	436	3	evidence	evidence	NOUN
hassl-842	436	4	showing	show	VERB
hassl-842	436	5	that	that	SCONJ
hassl-842	436	6	roe	roe	NOUN
hassl-842	436	7	,	,	PUNCT
hassl-842	436	8	lnmkt_cap	lnmkt_cap	NOUN
hassl-842	436	9	and	and	CCONJ
hassl-842	436	10	%	%	INTJ
hassl-842	436	11	ope_exp	ope_exp	PROPN
hassl-842	436	12	have	have	VERB
hassl-842	436	13	a	a	DET
hassl-842	436	14	significant	significant	ADJ
hassl-842	436	15	impact	impact	NOUN
hassl-842	436	16	on	on	ADP
hassl-842	436	17	the	the	DET
hassl-842	436	18	level	level	NOUN
hassl-842	436	19	of	of	ADP
hassl-842	436	20	disclosure	disclosure	NOUN
hassl-842	436	21	of	of	ADP
hassl-842	436	22	sustainability	sustainability	NOUN
hassl-842	436	23	practices	practice	NOUN
hassl-842	436	24	.	.	PUNCT
hassl-842	437	1	this	this	PRON
hassl-842	437	2	suggests	suggest	VERB
hassl-842	437	3	that	that	SCONJ
hassl-842	437	4	a	a	DET
hassl-842	437	5	profitable	profitable	ADJ
hassl-842	437	6	company	company	NOUN
hassl-842	437	7	and	and	CCONJ
hassl-842	437	8	company	company	NOUN
hassl-842	437	9	with	with	ADP
hassl-842	437	10	large	large	ADJ
hassl-842	437	11	market	market	NOUN
hassl-842	437	12	capitalisation	capitalisation	NOUN
hassl-842	437	13	are	be	AUX
hassl-842	437	14	willing	willing	ADJ
hassl-842	437	15	to	to	PART
hassl-842	437	16	invest	invest	VERB
hassl-842	437	17	and	and	CCONJ
hassl-842	437	18	put	put	VERB
hassl-842	437	19	in	in	ADP
hassl-842	437	20	effort	effort	NOUN
hassl-842	437	21	in	in	ADP
hassl-842	437	22	implementing	implement	VERB
hassl-842	437	23	the	the	DET
hassl-842	437	24	sustainability	sustainability	NOUN
hassl-842	437	25	reporting	reporting	NOUN
hassl-842	437	26	initially	initially	ADV
hassl-842	437	27	.	.	PUNCT
hassl-842	438	1	this	this	PRON
hassl-842	438	2	results	result	VERB
hassl-842	438	3	in	in	ADP
hassl-842	438	4	a	a	DET
hassl-842	438	5	higher	high	ADJ
hassl-842	438	6	percentage	percentage	NOUN
hassl-842	438	7	of	of	ADP
hassl-842	438	8	operating	operate	VERB
hassl-842	438	9	cost	cost	NOUN
hassl-842	438	10	to	to	ADP
hassl-842	438	11	sales	sale	NOUN
hassl-842	438	12	revenue	revenue	NOUN
hassl-842	438	13	at	at	ADP
hassl-842	438	14	the	the	DET
hassl-842	438	15	beginning	beginning	NOUN
hassl-842	438	16	stage	stage	NOUN
hassl-842	438	17	of	of	ADP
hassl-842	438	18	embarking	embark	VERB
hassl-842	438	19	on	on	ADP
hassl-842	438	20	the	the	DET
hassl-842	438	21	journey	journey	NOUN
hassl-842	438	22	of	of	ADP
hassl-842	438	23	sustainability	sustainability	NOUN
hassl-842	438	24	reporting	reporting	NOUN
hassl-842	438	25	.	.	PUNCT
hassl-842	439	1	companies	company	NOUN
hassl-842	439	2	investing	invest	VERB
hassl-842	439	3	a	a	DET
hassl-842	439	4	substantial	substantial	ADJ
hassl-842	439	5	amount	amount	NOUN
hassl-842	439	6	in	in	ADP
hassl-842	439	7	implementing	implement	VERB
hassl-842	439	8	the	the	DET
hassl-842	439	9	sustainable	sustainable	ADJ
hassl-842	439	10	practices	practice	NOUN
hassl-842	439	11	result	result	VERB
hassl-842	439	12	in	in	ADP
hassl-842	439	13	more	more	ADJ
hassl-842	439	14	information	information	NOUN
hassl-842	439	15	related	relate	VERB
hassl-842	439	16	to	to	ADP
hassl-842	439	17	sustainable	sustainable	ADJ
hassl-842	439	18	development	development	NOUN
hassl-842	439	19	to	to	PART
hassl-842	439	20	be	be	AUX
hassl-842	439	21	disclosed	disclose	VERB
hassl-842	439	22	to	to	ADP
hassl-842	439	23	the	the	DET
hassl-842	439	24	stakeholder	stakeholder	NOUN
hassl-842	439	25	and	and	CCONJ
hassl-842	439	26	eventually	eventually	ADV
hassl-842	439	27	obtain	obtain	VERB
hassl-842	439	28	a	a	DET
hassl-842	439	29	higher	high	ADJ
hassl-842	439	30	esg	esg	NOUN
hassl-842	439	31	combined	combine	VERB
hassl-842	439	32	score	score	NOUN
hassl-842	439	33	.	.	PUNCT
hassl-842	440	1	this	this	DET
hassl-842	440	2	study	study	NOUN
hassl-842	440	3	was	be	AUX
hassl-842	440	4	subject	subject	ADJ
hassl-842	440	5	to	to	ADP
hassl-842	440	6	several	several	ADJ
hassl-842	440	7	limitations	limitation	NOUN
hassl-842	440	8	that	that	PRON
hassl-842	440	9	need	need	VERB
hassl-842	440	10	to	to	PART
hassl-842	440	11	be	be	AUX
hassl-842	440	12	considered	consider	VERB
hassl-842	440	13	in	in	ADP
hassl-842	440	14	future	future	ADJ
hassl-842	440	15	research	research	NOUN
hassl-842	440	16	.	.	PUNCT
hassl-842	441	1	first	first	ADV
hassl-842	441	2	,	,	PUNCT
hassl-842	441	3	there	there	PRON
hassl-842	441	4	were	be	VERB
hassl-842	441	5	other	other	ADJ
hassl-842	441	6	factors	factor	NOUN
hassl-842	441	7	that	that	PRON
hassl-842	441	8	encourage	encourage	VERB
hassl-842	441	9	an	an	DET
hassl-842	441	10	entity	entity	NOUN
hassl-842	441	11	to	to	PART
hassl-842	441	12	embark	embark	VERB
hassl-842	441	13	on	on	ADP
hassl-842	441	14	or	or	CCONJ
hassl-842	441	15	invest	invest	VERB
hassl-842	441	16	in	in	ADP
hassl-842	441	17	sustainability	sustainability	NOUN
hassl-842	441	18	reporting	reporting	NOUN
hassl-842	441	19	effort	effort	NOUN
hassl-842	441	20	,	,	PUNCT
hassl-842	441	21	i.e.	i.e.	X
hassl-842	441	22	,	,	PUNCT
hassl-842	441	23	nature	nature	NOUN
hassl-842	441	24	of	of	ADP
hassl-842	441	25	the	the	DET
hassl-842	441	26	source	source	NOUN
hassl-842	441	27	of	of	ADP
hassl-842	441	28	an	an	DET
hassl-842	441	29	organisation	organisation	NOUN
hassl-842	441	30	,	,	PUNCT
hassl-842	441	31	its	its	PRON
hassl-842	441	32	force	force	NOUN
hassl-842	441	33	,	,	PUNCT
hassl-842	441	34	its	its	PRON
hassl-842	441	35	geographical	geographical	ADJ
hassl-842	441	36	application	application	NOUN
hassl-842	441	37	and	and	CCONJ
hassl-842	441	38	institutional	institutional	ADJ
hassl-842	441	39	scope	scope	NOUN
hassl-842	441	40	.	.	PUNCT
hassl-842	442	1	we	we	PRON
hassl-842	442	2	suggest	suggest	VERB
hassl-842	442	3	that	that	SCONJ
hassl-842	442	4	these	these	DET
hassl-842	442	5	factors	factor	NOUN
hassl-842	442	6	to	to	PART
hassl-842	442	7	be	be	AUX
hassl-842	442	8	considered	consider	VERB
hassl-842	442	9	for	for	ADP
hassl-842	442	10	future	future	ADJ
hassl-842	442	11	study	study	NOUN
hassl-842	442	12	.	.	PUNCT
hassl-842	443	1	second	second	ADJ
hassl-842	443	2	,	,	PUNCT
hassl-842	443	3	we	we	PRON
hassl-842	443	4	used	use	VERB
hassl-842	443	5	a	a	DET
hassl-842	443	6	quantitative	quantitative	ADJ
hassl-842	443	7	research	research	NOUN
hassl-842	443	8	method	method	NOUN
hassl-842	443	9	and	and	CCONJ
hassl-842	443	10	secondary	secondary	ADJ
hassl-842	443	11	data	datum	NOUN
hassl-842	443	12	to	to	PART
hassl-842	443	13	explore	explore	VERB
hassl-842	443	14	the	the	DET
hassl-842	443	15	determinant	determinant	NOUN
hassl-842	443	16	of	of	ADP
hassl-842	443	17	sustainability	sustainability	NOUN
hassl-842	443	18	reporting	reporting	NOUN
hassl-842	443	19	effort	effort	NOUN
hassl-842	443	20	.	.	PUNCT
hassl-842	444	1	this	this	DET
hassl-842	444	2	method	method	NOUN
hassl-842	444	3	may	may	AUX
hassl-842	444	4	not	not	PART
hassl-842	444	5	reflect	reflect	VERB
hassl-842	444	6	the	the	DET
hassl-842	444	7	real	real	ADJ
hassl-842	444	8	phenomenon	phenomenon	NOUN
hassl-842	444	9	.	.	PUNCT
hassl-842	445	1	we	we	PRON
hassl-842	445	2	suggest	suggest	VERB
hassl-842	445	3	using	use	VERB
hassl-842	445	4	a	a	DET
hassl-842	445	5	qualitative	qualitative	ADJ
hassl-842	445	6	research	research	NOUN
hassl-842	445	7	method	method	NOUN
hassl-842	445	8	to	to	PART
hassl-842	445	9	explore	explore	VERB
hassl-842	445	10	the	the	DET
hassl-842	445	11	determinant	determinant	NOUN
hassl-842	445	12	of	of	ADP
hassl-842	445	13	sustainability	sustainability	NOUN
hassl-842	445	14	reporting	reporting	NOUN
hassl-842	445	15	effort	effort	NOUN
hassl-842	445	16	by	by	ADP
hassl-842	445	17	including	include	VERB
hassl-842	445	18	other	other	ADJ
hassl-842	445	19	attributes	attribute	NOUN
hassl-842	445	20	such	such	ADJ
hassl-842	445	21	as	as	ADP
hassl-842	445	22	the	the	DET
hassl-842	445	23	tone	tone	NOUN
hassl-842	445	24	at	at	ADP
hassl-842	445	25	the	the	DET
hassl-842	445	26	top	top	ADJ
hassl-842	445	27	and	and	CCONJ
hassl-842	445	28	stakeholder	stakeholder	NOUN
hassl-842	445	29	engagement	engagement	NOUN
hassl-842	445	30	in	in	ADP
hassl-842	445	31	future	future	ADJ
hassl-842	445	32	research	research	NOUN
hassl-842	445	33	.	.	PUNCT
hassl-842	446	1	funding	funding	NOUN
hassl-842	446	2	:	:	PUNCT
hassl-842	446	3	this	this	DET
hassl-842	446	4	research	research	NOUN
hassl-842	446	5	article	article	NOUN
hassl-842	446	6	is	be	AUX
hassl-842	446	7	funded	fund	VERB
hassl-842	446	8	by	by	ADP
hassl-842	446	9	sunway	sunway	PROPN
hassl-842	446	10	university	university	NOUN
hassl-842	446	11	.	.	PUNCT
hassl-842	447	1	competing	compete	VERB
hassl-842	447	2	interests	interest	NOUN
hassl-842	447	3	:	:	PUNCT
hassl-842	447	4	the	the	DET
hassl-842	447	5	authors	author	NOUN
hassl-842	447	6	declare	declare	VERB
hassl-842	447	7	that	that	SCONJ
hassl-842	447	8	they	they	PRON
hassl-842	447	9	have	have	VERB
hassl-842	447	10	no	no	DET
hassl-842	447	11	competing	compete	VERB
hassl-842	447	12	interests	interest	NOUN
hassl-842	447	13	.	.	PUNCT
hassl-842	448	1	acknowledgement	acknowledgement	NOUN
hassl-842	448	2	:	:	PUNCT
hassl-842	448	3	all	all	DET
hassl-842	448	4	authors	author	NOUN
hassl-842	448	5	contributed	contribute	VERB
hassl-842	448	6	equally	equally	ADV
hassl-842	448	7	to	to	ADP
hassl-842	448	8	the	the	DET
hassl-842	448	9	conception	conception	NOUN
hassl-842	448	10	and	and	CCONJ
hassl-842	448	11	design	design	NOUN
hassl-842	448	12	of	of	ADP
hassl-842	448	13	the	the	DET
hassl-842	448	14	study	study	NOUN
hassl-842	448	15	.	.	PUNCT
hassl-842	449	1	references	reference	NOUN
hassl-842	449	2	abdul	abdul	PROPN
hassl-842	449	3	aziz	aziz	PROPN
hassl-842	449	4	,	,	PUNCT
hassl-842	449	5	n.	n.	PROPN
hassl-842	449	6	s.	s.	PROPN
hassl-842	449	7	,	,	PUNCT
hassl-842	449	8	&	&	CCONJ
hassl-842	449	9	hj	hj	PROPN
hassl-842	449	10	bidin	bidin	PROPN
hassl-842	449	11	,	,	PUNCT
hassl-842	449	12	r.	r.	PROPN
hassl-842	449	13	(	(	PUNCT
hassl-842	449	14	2017	2017	NUM
hassl-842	449	15	)	)	PUNCT
hassl-842	449	16	.	.	PUNCT
hassl-842	450	1	a	a	DET
hassl-842	450	2	review	review	NOUN
hassl-842	450	3	on	on	ADP
hassl-842	450	4	the	the	DET
hassl-842	450	5	indicators	indicator	NOUN
hassl-842	450	6	disclosed	disclose	VERB
hassl-842	450	7	in	in	ADP
hassl-842	450	8	sustainability	sustainability	NOUN
hassl-842	450	9	reporting	reporting	NOUN
hassl-842	450	10	of	of	ADP
hassl-842	450	11	public	public	ADJ
hassl-842	450	12	listed	list	VERB
hassl-842	450	13	companies	company	NOUN
hassl-842	450	14	in	in	ADP
hassl-842	450	15	malaysia	malaysia	PROPN
hassl-842	450	16	.	.	PUNCT
hassl-842	451	1	journal	journal	PROPN
hassl-842	451	2	of	of	ADP
hassl-842	451	3	human	human	ADJ
hassl-842	451	4	capital	capital	NOUN
hassl-842	451	5	development	development	NOUN
hassl-842	451	6	,	,	PUNCT
hassl-842	451	7	10(2	10(2	NUM
hassl-842	451	8	)	)	PUNCT
hassl-842	451	9	,	,	PUNCT
hassl-842	451	10	1	1	NUM
hassl-842	451	11	-	-	SYM
hassl-842	451	12	14	14	NUM
hassl-842	451	13	.	.	PUNCT
hassl-842	452	1	adkins	adkins	PROPN
hassl-842	452	2	,	,	PUNCT
hassl-842	452	3	l.	l.	PROPN
hassl-842	452	4	c.	c.	PROPN
hassl-842	452	5	,	,	PUNCT
hassl-842	452	6	&	&	CCONJ
hassl-842	452	7	hill	hill	PROPN
hassl-842	452	8	,	,	PUNCT
hassl-842	452	9	r.	r.	PROPN
hassl-842	452	10	c.	c.	PROPN
hassl-842	452	11	(	(	PUNCT
hassl-842	452	12	2011	2011	NUM
hassl-842	452	13	)	)	PUNCT
hassl-842	452	14	.	.	PUNCT
hassl-842	453	1	using	use	VERB
hassl-842	453	2	stata	stata	NOUN
hassl-842	453	3	for	for	ADP
hassl-842	453	4	principles	principle	NOUN
hassl-842	453	5	of	of	ADP
hassl-842	453	6	econometrics	econometrics	NOUN
hassl-842	453	7	(	(	PUNCT
hassl-842	453	8	4th	4th	ADJ
hassl-842	453	9	ed	ed	NOUN
hassl-842	453	10	.	.	PUNCT
hassl-842	453	11	)	)	PUNCT
hassl-842	453	12	.	.	PUNCT
hassl-842	454	1	singapore	singapore	PROPN
hassl-842	454	2	:	:	PUNCT
hassl-842	454	3	john	john	PROPN
hassl-842	454	4	wiley	wiley	PROPN
hassl-842	454	5	.	.	PUNCT
hassl-842	455	1	aerts	aert	NOUN
hassl-842	455	2	,	,	PUNCT
hassl-842	455	3	w.	w.	NOUN
hassl-842	455	4	,	,	PUNCT
hassl-842	455	5	cormier	cormier	PROPN
hassl-842	455	6	,	,	PUNCT
hassl-842	455	7	d.	d.	PROPN
hassl-842	455	8	,	,	PUNCT
hassl-842	455	9	gordon	gordon	PROPN
hassl-842	455	10	,	,	PUNCT
hassl-842	455	11	i.	i.	NOUN
hassl-842	455	12	m.	m.	PROPN
hassl-842	455	13	,	,	PUNCT
hassl-842	455	14	&	&	CCONJ
hassl-842	455	15	magnan	magnan	NOUN
hassl-842	455	16	,	,	PUNCT
hassl-842	455	17	m.	m.	NOUN
hassl-842	455	18	(	(	PUNCT
hassl-842	455	19	2006	2006	NUM
hassl-842	455	20	)	)	PUNCT
hassl-842	455	21	.	.	PUNCT
hassl-842	456	1	performance	performance	NOUN
hassl-842	456	2	disclosure	disclosure	NOUN
hassl-842	456	3	on	on	ADP
hassl-842	456	4	the	the	DET
hassl-842	456	5	web	web	NOUN
hassl-842	456	6	:	:	PUNCT
hassl-842	456	7	an	an	DET
hassl-842	456	8	exploration	exploration	NOUN
hassl-842	456	9	of	of	ADP
hassl-842	456	10	the	the	DET
hassl-842	456	11	impact	impact	NOUN
hassl-842	456	12	of	of	ADP
hassl-842	456	13	managers	manager	NOUN
hassl-842	456	14	’	’	PART
hassl-842	456	15	perceptions	perception	NOUN
hassl-842	456	16	of	of	ADP
hassl-842	456	17	stakeholder	stakeholder	NOUN
hassl-842	456	18	concerns	concern	NOUN
hassl-842	456	19	.	.	PUNCT
hassl-842	457	1	the	the	DET
hassl-842	457	2	international	international	ADJ
hassl-842	457	3	journal	journal	NOUN
hassl-842	457	4	of	of	ADP
hassl-842	457	5	digital	digital	ADJ
hassl-842	457	6	accounting	accounting	NOUN
hassl-842	457	7	research	research	NOUN
hassl-842	457	8	,	,	PUNCT
hassl-842	457	9	6(12	6(12	NUM
hassl-842	457	10	)	)	PUNCT
hassl-842	457	11	,	,	PUNCT
hassl-842	457	12	159194	159194	NUM
hassl-842	457	13	.	.	PUNCT
hassl-842	458	1	alcaraz	alcaraz	NOUN
hassl-842	458	2	-	-	PUNCT
hassl-842	458	3	quiles	quile	NOUN
hassl-842	458	4	,	,	PUNCT
hassl-842	458	5	f.	f.	PROPN
hassl-842	458	6	j.	j.	PROPN
hassl-842	458	7	,	,	PUNCT
hassl-842	458	8	navarro	navarro	PROPN
hassl-842	458	9	-	-	PUNCT
hassl-842	458	10	galera	galera	PROPN
hassl-842	458	11	,	,	PUNCT
hassl-842	458	12	a.	a.	PROPN
hassl-842	458	13	,	,	PUNCT
hassl-842	458	14	&	&	CCONJ
hassl-842	458	15	ortiz	ortiz	PROPN
hassl-842	458	16	-	-	PUNCT
hassl-842	458	17	rodriguez	rodriguez	PROPN
hassl-842	458	18	,	,	PUNCT
hassl-842	458	19	d.	d.	PROPN
hassl-842	458	20	(	(	PUNCT
hassl-842	458	21	2015	2015	NUM
hassl-842	458	22	)	)	PUNCT
hassl-842	458	23	.	.	PUNCT
hassl-842	459	1	factors	factor	NOUN
hassl-842	459	2	determining	determine	VERB
hassl-842	459	3	online	online	ADJ
hassl-842	459	4	sustainability	sustainability	NOUN
hassl-842	459	5	reporting	reporting	NOUN
hassl-842	459	6	by	by	ADP
hassl-842	459	7	local	local	ADJ
hassl-842	459	8	governments	government	NOUN
hassl-842	459	9	.	.	PUNCT
hassl-842	460	1	international	international	ADJ
hassl-842	460	2	review	review	NOUN
hassl-842	460	3	of	of	ADP
hassl-842	460	4	administrative	administrative	ADJ
hassl-842	460	5	sciences	science	NOUN
hassl-842	460	6	,	,	PUNCT
hassl-842	460	7	81(1	81(1	NUM
hassl-842	460	8	)	)	PUNCT
hassl-842	460	9	,	,	PUNCT
hassl-842	460	10	79	79	NUM
hassl-842	460	11	-	-	SYM
hassl-842	460	12	109	109	NUM
hassl-842	460	13	.	.	PUNCT
hassl-842	460	14	available	available	ADJ
hassl-842	460	15	at	at	ADP
hassl-842	460	16	:	:	PUNCT
hassl-842	460	17	https://doi.org/10.1177/0020852314541564	https://doi.org/10.1177/0020852314541564	PROPN
hassl-842	460	18	.	.	PUNCT
hassl-842	461	1	ameer	ameer	PROPN
hassl-842	461	2	,	,	PUNCT
hassl-842	461	3	r.	r.	PROPN
hassl-842	461	4	,	,	PUNCT
hassl-842	461	5	&	&	CCONJ
hassl-842	461	6	othman	othman	PROPN
hassl-842	461	7	,	,	PUNCT
hassl-842	461	8	r.	r.	PROPN
hassl-842	461	9	(	(	PUNCT
hassl-842	461	10	2012	2012	NUM
hassl-842	461	11	)	)	PUNCT
hassl-842	461	12	.	.	PUNCT
hassl-842	462	1	sustainability	sustainability	NOUN
hassl-842	462	2	practices	practice	NOUN
hassl-842	462	3	and	and	CCONJ
hassl-842	462	4	corporate	corporate	ADJ
hassl-842	462	5	financial	financial	ADJ
hassl-842	462	6	performance	performance	NOUN
hassl-842	462	7	:	:	PUNCT
hassl-842	462	8	a	a	DET
hassl-842	462	9	study	study	NOUN
hassl-842	462	10	based	base	VERB
hassl-842	462	11	on	on	ADP
hassl-842	462	12	the	the	DET
hassl-842	462	13	top	top	ADJ
hassl-842	462	14	global	global	ADJ
hassl-842	462	15	corporations	corporation	NOUN
hassl-842	462	16	.	.	PUNCT
hassl-842	463	1	journal	journal	PROPN
hassl-842	463	2	of	of	ADP
hassl-842	463	3	business	business	NOUN
hassl-842	463	4	ethics	ethic	NOUN
hassl-842	463	5	,	,	PUNCT
hassl-842	463	6	108(1	108(1	NUM
hassl-842	463	7	)	)	PUNCT
hassl-842	463	8	,	,	PUNCT
hassl-842	463	9	61	61	NUM
hassl-842	463	10	-	-	SYM
hassl-842	463	11	79	79	NUM
hassl-842	463	12	.	.	PUNCT
hassl-842	463	13	available	available	ADJ
hassl-842	463	14	at	at	ADP
hassl-842	463	15	:	:	PUNCT
hassl-842	463	16	https://doi.org/10.1007/s10551-011-1063-y	https://doi.org/10.1007/s10551-011-1063-y	PROPN
hassl-842	463	17	.	.	PUNCT
hassl-842	464	1	burhan	burhan	PROPN
hassl-842	464	2	,	,	PUNCT
hassl-842	464	3	a.	a.	PROPN
hassl-842	464	4	h.	h.	PROPN
hassl-842	464	5	n.	n.	PROPN
hassl-842	464	6	,	,	PUNCT
hassl-842	464	7	&	&	CCONJ
hassl-842	464	8	rahmanti	rahmanti	PROPN
hassl-842	464	9	,	,	PUNCT
hassl-842	464	10	w.	w.	PROPN
hassl-842	464	11	(	(	PUNCT
hassl-842	464	12	2012	2012	NUM
hassl-842	464	13	)	)	PUNCT
hassl-842	464	14	.	.	PUNCT
hassl-842	465	1	the	the	DET
hassl-842	465	2	impact	impact	NOUN
hassl-842	465	3	of	of	ADP
hassl-842	465	4	sustainability	sustainability	NOUN
hassl-842	465	5	reporting	report	VERB
hassl-842	465	6	on	on	ADP
hassl-842	465	7	company	company	NOUN
hassl-842	465	8	performance	performance	NOUN
hassl-842	465	9	.	.	PUNCT
hassl-842	466	1	journal	journal	NOUN
hassl-842	466	2	of	of	ADP
hassl-842	466	3	economics	economic	NOUN
hassl-842	466	4	,	,	PUNCT
hassl-842	466	5	business	business	NOUN
hassl-842	466	6	,	,	PUNCT
hassl-842	466	7	and	and	CCONJ
hassl-842	466	8	accountancy	accountancy	PROPN
hassl-842	466	9	ventura	ventura	PROPN
hassl-842	466	10	,	,	PUNCT
hassl-842	466	11	15(2	15(2	NUM
hassl-842	466	12	)	)	PUNCT
hassl-842	466	13	,	,	PUNCT
hassl-842	466	14	257	257	NUM
hassl-842	466	15	-	-	SYM
hassl-842	466	16	272	272	NUM
hassl-842	466	17	.	.	PUNCT
hassl-842	467	1	burhan	burhan	PROPN
hassl-842	467	2	.	.	PROPN
hassl-842	467	3	,	,	PUNCT
hassl-842	467	4	a.	a.	PROPN
hassl-842	467	5	h.	h.	PROPN
hassl-842	467	6	n.	n.	PROPN
hassl-842	467	7	,	,	PUNCT
hassl-842	467	8	&	&	CCONJ
hassl-842	467	9	rahmanti	rahmanti	PROPN
hassl-842	467	10	,	,	PUNCT
hassl-842	467	11	w.	w.	PROPN
hassl-842	467	12	(	(	PUNCT
hassl-842	467	13	2009	2009	NUM
hassl-842	467	14	)	)	PUNCT
hassl-842	467	15	.	.	PUNCT
hassl-842	468	1	the	the	DET
hassl-842	468	2	impact	impact	NOUN
hassl-842	468	3	of	of	ADP
hassl-842	468	4	sustainability	sustainability	NOUN
hassl-842	468	5	reporting	report	VERB
hassl-842	468	6	on	on	ADP
hassl-842	468	7	company	company	NOUN
hassl-842	468	8	performance	performance	NOUN
hassl-842	468	9	.	.	PUNCT
hassl-842	469	1	journal	journal	NOUN
hassl-842	469	2	of	of	ADP
hassl-842	469	3	economics	economic	NOUN
hassl-842	469	4	,	,	PUNCT
hassl-842	469	5	business	business	NOUN
hassl-842	469	6	and	and	CCONJ
hassl-842	469	7	accountancy	accountancy	NOUN
hassl-842	469	8	,	,	PUNCT
hassl-842	469	9	15(2	15(2	NUM
hassl-842	469	10	)	)	PUNCT
hassl-842	469	11	,	,	PUNCT
hassl-842	469	12	257	257	NUM
hassl-842	469	13	-	-	SYM
hassl-842	469	14	272	272	NUM
hassl-842	469	15	.	.	PUNCT
hassl-842	470	1	bursa	bursa	PROPN
hassl-842	470	2	malaysia	malaysia	PROPN
hassl-842	470	3	.	.	PUNCT
hassl-842	471	1	(	(	PUNCT
hassl-842	471	2	2016	2016	NUM
hassl-842	471	3	)	)	PUNCT
hassl-842	471	4	.	.	PUNCT
hassl-842	472	1	bursa	bursa	PROPN
hassl-842	472	2	malaysia	malaysia	PROPN
hassl-842	472	3	hosts	host	NOUN
hassl-842	472	4	2nd	2nd	ADJ
hassl-842	472	5	sustainability	sustainability	NOUN
hassl-842	472	6	series	series	NOUN
hassl-842	472	7	for	for	ADP
hassl-842	472	8	issuers	issuer	NOUN
hassl-842	472	9	and	and	CCONJ
hassl-842	472	10	investors	investor	NOUN
hassl-842	472	11	.	.	PUNCT
hassl-842	473	1	retrieved	retrieve	VERB
hassl-842	473	2	from	from	ADP
hassl-842	473	3	:	:	PUNCT
hassl-842	473	4	http://www.bursamalaysia.com/corporate/media-centre/media-releases/3661	http://www.bursamalaysia.com/corporate/media-centre/media-releases/3661	ADJ
hassl-842	473	5	.	.	PUNCT
hassl-842	474	1	[	[	X
hassl-842	474	2	accessedoctober	accessedoctober	NOUN
hassl-842	474	3	10	10	NUM
hassl-842	474	4	,	,	PUNCT
hassl-842	474	5	2019	2019	NUM
hassl-842	474	6	]	]	PUNCT
hassl-842	474	7	.	.	PUNCT
hassl-842	475	1	bursa	bursa	PROPN
hassl-842	475	2	malaysia	malaysia	PROPN
hassl-842	475	3	securities	securities	PROPN
hassl-842	475	4	berhad	berhad	PROPN
hassl-842	475	5	.	.	PUNCT
hassl-842	476	1	(	(	PUNCT
hassl-842	476	2	2015	2015	NUM
hassl-842	476	3	)	)	PUNCT
hassl-842	476	4	.	.	PUNCT
hassl-842	477	1	amendments	amendment	NOUN
hassl-842	477	2	to	to	ADP
hassl-842	477	3	bursa	bursa	PROPN
hassl-842	477	4	malaysia	malaysia	PROPN
hassl-842	477	5	securities	security	NOUN
hassl-842	477	6	berhad	berhad	VERB
hassl-842	477	7	main	main	ADJ
hassl-842	477	8	market	market	NOUN
hassl-842	477	9	listing	listing	NOUN
hassl-842	477	10	requirements	requirement	NOUN
hassl-842	477	11	relating	relate	VERB
hassl-842	477	12	to	to	ADP
hassl-842	477	13	sustainability	sustainability	NOUN
hassl-842	477	14	statement	statement	NOUN
hassl-842	477	15	in	in	ADP
hassl-842	477	16	annual	annual	ADJ
hassl-842	477	17	reports	report	NOUN
hassl-842	477	18	and	and	CCONJ
hassl-842	477	19	issuance	issuance	NOUN
hassl-842	477	20	of	of	ADP
hassl-842	477	21	the	the	DET
hassl-842	477	22	sustainability	sustainability	NOUN
hassl-842	477	23	reporting	reporting	NOUN
hassl-842	477	24	guide	guide	NOUN
hassl-842	477	25	and	and	CCONJ
hassl-842	477	26	toolkits	toolkit	NOUN
hassl-842	477	27	.	.	PUNCT
hassl-842	478	1	http://www.bursamalaysia.com/corporate/media-centre/media-releases/3661	http://www.bursamalaysia.com/corporate/media-centre/media-releases/3661	ADJ
hassl-842	478	2	humanities	humanity	NOUN
hassl-842	478	3	and	and	CCONJ
hassl-842	478	4	social	social	ADJ
hassl-842	478	5	sciences	science	NOUN
hassl-842	478	6	letters	letter	NOUN
hassl-842	478	7	,	,	PUNCT
hassl-842	478	8	2020	2020	NUM
hassl-842	478	9	,	,	PUNCT
hassl-842	478	10	8(1	8(1	NOUN
hassl-842	478	11	):	):	PUNCT
hassl-842	478	12	91	91	NUM
hassl-842	478	13	-	-	SYM
hassl-842	478	14	109	109	NUM
hassl-842	478	15	107	107	NUM
hassl-842	478	16	©	©	PROPN
hassl-842	478	17	2020	2020	NUM
hassl-842	478	18	conscientia	conscientia	PROPN
hassl-842	478	19	beam	beam	PROPN
hassl-842	478	20	.	.	PUNCT
hassl-842	479	1	all	all	DET
hassl-842	479	2	rights	right	NOUN
hassl-842	479	3	reserved	reserve	VERB
hassl-842	479	4	.	.	PUNCT
hassl-842	479	5	retrieved	retrieve	VERB
hassl-842	479	6	from	from	ADP
hassl-842	479	7	:	:	PUNCT
hassl-842	479	8	http://www.bursamalaysia.com/market/regulation/rules/listing-requirements/mainmarket/amendments-to-listing-requirements/.	http://www.bursamalaysia.com/market/regulation/rules/listing-requirements/mainmarket/amendments-to-listing-requirements/.	PROPN
hassl-842	479	9	[	[	X
hassl-842	479	10	accessed	access	VERB
hassl-842	479	11	september	september	PROPN
hassl-842	479	12	26	26	NUM
hassl-842	479	13	,	,	PUNCT
hassl-842	479	14	2019	2019	NUM
hassl-842	479	15	]	]	PUNCT
hassl-842	479	16	.	.	PUNCT
hassl-842	480	1	bursa	bursa	PROPN
hassl-842	480	2	malaysia	malaysia	PROPN
hassl-842	480	3	securities	securities	PROPN
hassl-842	480	4	berhad	berhad	PROPN
hassl-842	480	5	.	.	PUNCT
hassl-842	481	1	(	(	PUNCT
hassl-842	481	2	2018	2018	NUM
hassl-842	481	3	)	)	PUNCT
hassl-842	481	4	.	.	PUNCT
hassl-842	482	1	sustainability	sustainability	NOUN
hassl-842	482	2	reporting	reporting	NOUN
hassl-842	482	3	guide	guide	NOUN
hassl-842	482	4	.	.	PUNCT
hassl-842	483	1	2nd	2nd	ADJ
hassl-842	483	2	edn	edn	PROPN
hassl-842	483	3	.	.	PUNCT
hassl-842	484	1	retrieved	retrieve	VERB
hassl-842	484	2	from	from	ADP
hassl-842	484	3	:	:	PUNCT
hassl-842	484	4	https://bursamalaysia.s3.amazonaws.com/reports/bursa	https://bursamalaysia.s3.amazonaws.com/reports/bursa	PROPN
hassl-842	484	5	malaysia	malaysia	ADJ
hassl-842	484	6	sustainability	sustainability	NOUN
hassl-842	484	7	reporting	reporting	NOUN
hassl-842	484	8	guide	guide	NOUN
hassl-842	484	9	(	(	PUNCT
hassl-842	484	10	2nd	2nd	NOUN
hassl-842	484	11	-	-	PUNCT
hassl-842	484	12	edition).pdf	edition).pdf	PROPN
hassl-842	484	13	.	.	PUNCT
hassl-842	485	1	[	[	X
hassl-842	485	2	accessed	access	VERB
hassl-842	485	3	sep	sep	PROPN
hassl-842	485	4	28	28	NUM
hassl-842	485	5	,	,	PUNCT
hassl-842	485	6	2019	2019	NUM
hassl-842	485	7	]	]	PUNCT
hassl-842	485	8	.	.	PUNCT
hassl-842	486	1	caesaria	caesaria	PROPN
hassl-842	486	2	,	,	PUNCT
hassl-842	486	3	a.	a.	PROPN
hassl-842	486	4	f.	f.	PROPN
hassl-842	486	5	,	,	PUNCT
hassl-842	486	6	&	&	CCONJ
hassl-842	486	7	basuki	basuki	PROPN
hassl-842	486	8	,	,	PUNCT
hassl-842	486	9	b.	b.	PROPN
hassl-842	486	10	(	(	PUNCT
hassl-842	486	11	2017	2017	NUM
hassl-842	486	12	)	)	PUNCT
hassl-842	486	13	.	.	PUNCT
hassl-842	487	1	the	the	DET
hassl-842	487	2	study	study	NOUN
hassl-842	487	3	of	of	ADP
hassl-842	487	4	sustainability	sustainability	NOUN
hassl-842	487	5	report	report	NOUN
hassl-842	487	6	disclosure	disclosure	NOUN
hassl-842	487	7	aspects	aspect	NOUN
hassl-842	487	8	and	and	CCONJ
hassl-842	487	9	the	the	DET
hassl-842	487	10	impact	impact	NOUN
hassl-842	487	11	on	on	ADP
hassl-842	487	12	the	the	DET
hassl-842	487	13	companies	company	NOUN
hassl-842	487	14	’	’	PART
hassl-842	487	15	performance	performance	NOUN
hassl-842	487	16	.	.	PUNCT
hassl-842	488	1	paper	paper	NOUN
hassl-842	488	2	presented	present	VERB
hassl-842	488	3	at	at	ADP
hassl-842	488	4	the	the	DET
hassl-842	488	5	shs	shs	PROPN
hassl-842	488	6	web	web	NOUN
hassl-842	488	7	of	of	ADP
hassl-842	488	8	conferences	conference	NOUN
hassl-842	488	9	.	.	PUNCT
hassl-842	489	1	chen	chen	PROPN
hassl-842	489	2	,	,	PUNCT
hassl-842	489	3	l.	l.	PROPN
hassl-842	489	4	(	(	PUNCT
hassl-842	489	5	2015	2015	NUM
hassl-842	489	6	)	)	PUNCT
hassl-842	489	7	.	.	PUNCT
hassl-842	490	1	sustainability	sustainability	NOUN
hassl-842	490	2	and	and	CCONJ
hassl-842	490	3	company	company	NOUN
hassl-842	490	4	performance	performance	NOUN
hassl-842	490	5	:	:	PUNCT
hassl-842	490	6	evidence	evidence	NOUN
hassl-842	490	7	from	from	ADP
hassl-842	490	8	the	the	DET
hassl-842	490	9	manufacturing	manufacturing	NOUN
hassl-842	490	10	industry	industry	NOUN
hassl-842	490	11	.	.	PUNCT
hassl-842	491	1	linköping	linköpe	VERB
hassl-842	491	2	studies	study	NOUN
hassl-842	491	3	in	in	ADP
hassl-842	491	4	science	science	NOUN
hassl-842	491	5	and	and	CCONJ
hassl-842	491	6	technology	technology	NOUN
hassl-842	491	7	,	,	PUNCT
hassl-842	491	8	dissertations	dissertation	NOUN
hassl-842	491	9	,	,	PUNCT
hassl-842	491	10	no	no	INTJ
hassl-842	491	11	.	.	NOUN
hassl-842	491	12	169	169	NUM
hassl-842	491	13	(	(	PUNCT
hassl-842	491	14	ph.d	ph.d	PROPN
hassl-842	491	15	.	.	PUNCT
hassl-842	492	1	thesis	thesis	NOUN
hassl-842	492	2	,	,	PUNCT
hassl-842	492	3	curtain	curtain	NOUN
hassl-842	492	4	university	university	PROPN
hassl-842	492	5	,	,	PUNCT
hassl-842	492	6	sweden	sweden	PROPN
hassl-842	492	7	)	)	PUNCT
hassl-842	492	8	.	.	PUNCT
hassl-842	493	1	chen	chen	PROPN
hassl-842	493	2	.	.	PROPN
hassl-842	493	3	,	,	PUNCT
hassl-842	493	4	j.	j.	PROPN
hassl-842	493	5	(	(	PUNCT
hassl-842	493	6	2018	2018	NUM
hassl-842	493	7	)	)	PUNCT
hassl-842	493	8	.	.	PUNCT
hassl-842	494	1	market	market	NOUN
hassl-842	494	2	capitalization	capitalization	NOUN
hassl-842	494	3	.	.	PUNCT
hassl-842	495	1	investopedia	investopedia	PROPN
hassl-842	495	2	.	.	PUNCT
hassl-842	495	3	retrieved	retrieve	VERB
hassl-842	495	4	from	from	ADP
hassl-842	495	5	:	:	PUNCT
hassl-842	495	6	https://www.investopedia.com/terms/m/marketcapitalization.asp	https://www.investopedia.com/terms/m/marketcapitalization.asp	PROPN
hassl-842	495	7	.	.	PUNCT
hassl-842	496	1	[	[	X
hassl-842	496	2	accessed	access	VERB
hassl-842	496	3	oct	oct	NOUN
hassl-842	496	4	3	3	NUM
hassl-842	496	5	,	,	PUNCT
hassl-842	496	6	2019	2019	NUM
hassl-842	496	7	]	]	PUNCT
hassl-842	496	8	.	.	PUNCT
hassl-842	497	1	deegan	deegan	PROPN
hassl-842	497	2	,	,	PUNCT
hassl-842	497	3	c.	c.	PROPN
hassl-842	497	4	(	(	PUNCT
hassl-842	497	5	2014	2014	NUM
hassl-842	497	6	)	)	PUNCT
hassl-842	497	7	.	.	PUNCT
hassl-842	498	1	financial	financial	ADJ
hassl-842	498	2	accounting	accounting	NOUN
hassl-842	498	3	theory	theory	NOUN
hassl-842	498	4	(	(	PUNCT
hassl-842	498	5	4th	4th	ADJ
hassl-842	498	6	ed	ed	NOUN
hassl-842	498	7	.	.	PUNCT
hassl-842	498	8	)	)	PUNCT
hassl-842	498	9	.	.	PUNCT
hassl-842	499	1	nsw	nsw	PROPN
hassl-842	499	2	:	:	PUNCT
hassl-842	499	3	mcgraw	mcgraw	PROPN
hassl-842	499	4	-	-	PUNCT
hassl-842	499	5	hill	hill	NOUN
hassl-842	499	6	.	.	PUNCT
hassl-842	500	1	detre	detre	PROPN
hassl-842	500	2	,	,	PUNCT
hassl-842	500	3	j.	j.	PROPN
hassl-842	500	4	d.	d.	PROPN
hassl-842	500	5	,	,	PUNCT
hassl-842	500	6	&	&	CCONJ
hassl-842	500	7	gunderson	gunderson	PROPN
hassl-842	500	8	,	,	PUNCT
hassl-842	500	9	m.	m.	NOUN
hassl-842	500	10	a.	a.	PROPN
hassl-842	500	11	(	(	PUNCT
hassl-842	500	12	2011	2011	NUM
hassl-842	500	13	)	)	PUNCT
hassl-842	500	14	.	.	PUNCT
hassl-842	501	1	the	the	DET
hassl-842	501	2	triple	triple	ADJ
hassl-842	501	3	bottom	bottom	ADJ
hassl-842	501	4	line	line	NOUN
hassl-842	501	5	:	:	PUNCT
hassl-842	501	6	what	what	PRON
hassl-842	501	7	is	be	AUX
hassl-842	501	8	the	the	DET
hassl-842	501	9	impact	impact	NOUN
hassl-842	501	10	on	on	ADP
hassl-842	501	11	the	the	DET
hassl-842	501	12	returns	return	NOUN
hassl-842	501	13	to	to	ADP
hassl-842	501	14	agribusiness	agribusiness	NOUN
hassl-842	501	15	?	?	PUNCT
hassl-842	502	1	international	international	ADJ
hassl-842	502	2	food	food	NOUN
hassl-842	502	3	and	and	CCONJ
hassl-842	502	4	agribusiness	agribusiness	PROPN
hassl-842	502	5	management	management	PROPN
hassl-842	502	6	review	review	NOUN
hassl-842	502	7	,	,	PUNCT
hassl-842	502	8	14(1030	14(1030	PROPN
hassl-842	502	9	-	-	NOUN
hassl-842	502	10	2016	2016	NUM
hassl-842	502	11	-	-	PUNCT
hassl-842	502	12	82903	82903	NUM
hassl-842	502	13	)	)	PUNCT
hassl-842	502	14	,	,	PUNCT
hassl-842	502	15	165	165	NUM
hassl-842	502	16	-	-	SYM
hassl-842	502	17	178	178	NUM
hassl-842	502	18	.	.	PUNCT
hassl-842	503	1	diantimala	diantimala	NOUN
hassl-842	503	2	,	,	PUNCT
hassl-842	503	3	y.	y.	PROPN
hassl-842	503	4	(	(	PUNCT
hassl-842	503	5	2018	2018	NUM
hassl-842	503	6	)	)	PUNCT
hassl-842	503	7	.	.	PUNCT
hassl-842	504	1	the	the	DET
hassl-842	504	2	mediating	mediate	VERB
hassl-842	504	3	effect	effect	NOUN
hassl-842	504	4	of	of	ADP
hassl-842	504	5	sustainability	sustainability	NOUN
hassl-842	504	6	disclosure	disclosure	NOUN
hassl-842	504	7	on	on	ADP
hassl-842	504	8	the	the	DET
hassl-842	504	9	relationship	relationship	NOUN
hassl-842	504	10	between	between	ADP
hassl-842	504	11	financial	financial	ADJ
hassl-842	504	12	performance	performance	NOUN
hassl-842	504	13	and	and	CCONJ
hassl-842	504	14	firm	firm	ADJ
hassl-842	504	15	value	value	NOUN
hassl-842	504	16	.	.	PUNCT
hassl-842	505	1	journal	journal	NOUN
hassl-842	505	2	of	of	ADP
hassl-842	505	3	accounting	accounting	NOUN
hassl-842	505	4	,	,	PUNCT
hassl-842	505	5	finance	finance	NOUN
hassl-842	505	6	and	and	CCONJ
hassl-842	505	7	auditing	auditing	NOUN
hassl-842	505	8	studies	study	NOUN
hassl-842	505	9	,	,	PUNCT
hassl-842	505	10	4(2	4(2	NUM
hassl-842	505	11	)	)	PUNCT
hassl-842	505	12	,	,	PUNCT
hassl-842	505	13	32	32	NUM
hassl-842	505	14	-	-	SYM
hassl-842	505	15	48	48	NUM
hassl-842	505	16	.	.	PUNCT
hassl-842	506	1	frazee	frazee	PROPN
hassl-842	506	2	,	,	PUNCT
hassl-842	506	3	g.	g.	PROPN
hassl-842	506	4	(	(	PUNCT
hassl-842	506	5	2019	2019	NUM
hassl-842	506	6	)	)	PUNCT
hassl-842	506	7	.	.	PUNCT
hassl-842	507	1	4	4	NUM
hassl-842	507	2	reasons	reason	NOUN
hassl-842	507	3	it	it	PRON
hassl-842	507	4	’s	’	VERB
hassl-842	507	5	hard	hard	ADJ
hassl-842	507	6	to	to	PART
hassl-842	507	7	become	become	VERB
hassl-842	507	8	a	a	DET
hassl-842	507	9	sustainable	sustainable	ADJ
hassl-842	507	10	business	business	NOUN
hassl-842	507	11	.	.	PUNCT
hassl-842	508	1	retrieved	retrieve	VERB
hassl-842	508	2	from	from	ADP
hassl-842	508	3	:	:	PUNCT
hassl-842	508	4	https://www.pbs.org/newshour/economy/making-sense/4-reasons-its-hard-to-become-a-sustainable-business	https://www.pbs.org/newshour/economy/making-sense/4-reasons-its-hard-to-become-a-sustainable-business	X
hassl-842	508	5	.	.	PUNCT
hassl-842	509	1	[	[	X
hassl-842	509	2	accessed	access	VERB
hassl-842	509	3	sep	sep	PROPN
hassl-842	509	4	29	29	NUM
hassl-842	509	5	,	,	PUNCT
hassl-842	509	6	2019	2019	NUM
hassl-842	509	7	]	]	PUNCT
hassl-842	509	8	.	.	PUNCT
hassl-842	510	1	freeman	freeman	PROPN
hassl-842	510	2	,	,	PUNCT
hassl-842	510	3	r.	r.	PROPN
hassl-842	510	4	e.	e.	PROPN
hassl-842	510	5	(	(	PUNCT
hassl-842	510	6	1984	1984	NUM
hassl-842	510	7	)	)	PUNCT
hassl-842	510	8	.	.	PUNCT
hassl-842	511	1	strategic	strategic	ADJ
hassl-842	511	2	management	management	NOUN
hassl-842	511	3	,	,	PUNCT
hassl-842	511	4	a	a	DET
hassl-842	511	5	stakeholder	stakeholder	NOUN
hassl-842	511	6	approach	approach	NOUN
hassl-842	511	7	.	.	PUNCT
hassl-842	512	1	massachusetts	massachusetts	PROPN
hassl-842	512	2	:	:	PUNCT
hassl-842	512	3	pitman	pitman	PROPN
hassl-842	512	4	publishing	publishing	PROPN
hassl-842	512	5	inc	inc	PROPN
hassl-842	512	6	.	.	PROPN
hassl-842	512	7	golicic	golicic	PROPN
hassl-842	512	8	,	,	PUNCT
hassl-842	512	9	s.	s.	PROPN
hassl-842	512	10	l.	l.	PROPN
hassl-842	512	11	,	,	PUNCT
hassl-842	512	12	&	&	CCONJ
hassl-842	512	13	smith	smith	PROPN
hassl-842	512	14	,	,	PUNCT
hassl-842	512	15	c.	c.	PROPN
hassl-842	512	16	d.	d.	PROPN
hassl-842	512	17	(	(	PUNCT
hassl-842	512	18	2013	2013	NUM
hassl-842	512	19	)	)	PUNCT
hassl-842	512	20	.	.	PUNCT
hassl-842	513	1	a	a	DET
hassl-842	513	2	meta	meta	ADJ
hassl-842	513	3	-	-	PUNCT
hassl-842	513	4	analysis	analysis	NOUN
hassl-842	513	5	of	of	ADP
hassl-842	513	6	environmentally	environmentally	ADV
hassl-842	513	7	sustainable	sustainable	ADJ
hassl-842	513	8	supply	supply	NOUN
hassl-842	513	9	chain	chain	NOUN
hassl-842	513	10	management	management	NOUN
hassl-842	513	11	practices	practice	NOUN
hassl-842	513	12	and	and	CCONJ
hassl-842	513	13	firm	firm	ADJ
hassl-842	513	14	performance	performance	NOUN
hassl-842	513	15	.	.	PUNCT
hassl-842	514	1	journal	journal	NOUN
hassl-842	514	2	of	of	ADP
hassl-842	514	3	supply	supply	NOUN
hassl-842	514	4	chain	chain	NOUN
hassl-842	514	5	management	management	NOUN
hassl-842	514	6	,	,	PUNCT
hassl-842	514	7	49(2	49(2	NUM
hassl-842	514	8	)	)	PUNCT
hassl-842	514	9	,	,	PUNCT
hassl-842	514	10	78	78	NUM
hassl-842	514	11	-	-	SYM
hassl-842	514	12	95	95	NUM
hassl-842	514	13	.	.	PUNCT
hassl-842	514	14	available	available	ADJ
hassl-842	514	15	at	at	ADP
hassl-842	514	16	:	:	PUNCT
hassl-842	514	17	https://doi.org/10.1111/jscm.12006	https://doi.org/10.1111/jscm.12006	X
hassl-842	514	18	.	.	PUNCT
hassl-842	515	1	goyal	goyal	PROPN
hassl-842	515	2	,	,	PUNCT
hassl-842	515	3	p.	p.	PROPN
hassl-842	515	4	,	,	PUNCT
hassl-842	515	5	rahman	rahman	PROPN
hassl-842	515	6	,	,	PUNCT
hassl-842	515	7	z.	z.	PROPN
hassl-842	515	8	,	,	PUNCT
hassl-842	515	9	&	&	CCONJ
hassl-842	515	10	kazmi	kazmi	PROPN
hassl-842	515	11	,	,	PUNCT
hassl-842	515	12	a.	a.	PROPN
hassl-842	515	13	(	(	PUNCT
hassl-842	515	14	2013	2013	NUM
hassl-842	515	15	)	)	PUNCT
hassl-842	515	16	.	.	PUNCT
hassl-842	516	1	corporate	corporate	ADJ
hassl-842	516	2	sustainability	sustainability	NOUN
hassl-842	516	3	performance	performance	NOUN
hassl-842	516	4	and	and	CCONJ
hassl-842	516	5	firm	firm	ADJ
hassl-842	516	6	performance	performance	NOUN
hassl-842	516	7	research	research	NOUN
hassl-842	516	8	.	.	PUNCT
hassl-842	517	1	management	management	NOUN
hassl-842	517	2	decision	decision	NOUN
hassl-842	517	3	,	,	PUNCT
hassl-842	517	4	51(2	51(2	NUM
hassl-842	517	5	)	)	PUNCT
hassl-842	517	6	,	,	PUNCT
hassl-842	517	7	361	361	NUM
hassl-842	517	8	-	-	SYM
hassl-842	517	9	379	379	NUM
hassl-842	517	10	.	.	PUNCT
hassl-842	517	11	available	available	ADJ
hassl-842	517	12	at	at	ADP
hassl-842	517	13	:	:	PUNCT
hassl-842	517	14	https://doi.org/10.1108/00251741311301867	https://doi.org/10.1108/00251741311301867	PROPN
hassl-842	517	15	.	.	PUNCT
hassl-842	517	16	griffin	griffin	PROPN
hassl-842	517	17	,	,	PUNCT
hassl-842	517	18	j.	j.	PROPN
hassl-842	517	19	j.	j.	PROPN
hassl-842	517	20	,	,	PUNCT
hassl-842	517	21	&	&	CCONJ
hassl-842	517	22	mahon	mahon	PROPN
hassl-842	517	23	,	,	PUNCT
hassl-842	517	24	j.	j.	PROPN
hassl-842	517	25	f.	f.	PROPN
hassl-842	517	26	(	(	PUNCT
hassl-842	517	27	1997	1997	NUM
hassl-842	517	28	)	)	PUNCT
hassl-842	517	29	.	.	PUNCT
hassl-842	518	1	the	the	DET
hassl-842	518	2	corporate	corporate	ADJ
hassl-842	518	3	social	social	ADJ
hassl-842	518	4	performance	performance	NOUN
hassl-842	518	5	and	and	CCONJ
hassl-842	518	6	corporate	corporate	ADJ
hassl-842	518	7	financial	financial	ADJ
hassl-842	518	8	performance	performance	NOUN
hassl-842	518	9	debate	debate	NOUN
hassl-842	518	10	:	:	PUNCT
hassl-842	518	11	twenty	twenty	NUM
hassl-842	518	12	-	-	PUNCT
hassl-842	518	13	five	five	NUM
hassl-842	518	14	years	year	NOUN
hassl-842	518	15	of	of	ADP
hassl-842	518	16	incomparable	incomparable	ADJ
hassl-842	518	17	research	research	NOUN
hassl-842	518	18	.	.	PUNCT
hassl-842	519	1	business	business	NOUN
hassl-842	519	2	&	&	CCONJ
hassl-842	519	3	society	society	NOUN
hassl-842	519	4	,	,	PUNCT
hassl-842	519	5	36(1	36(1	NUM
hassl-842	519	6	)	)	PUNCT
hassl-842	519	7	,	,	PUNCT
hassl-842	519	8	5	5	NUM
hassl-842	519	9	-	-	SYM
hassl-842	519	10	31	31	NUM
hassl-842	519	11	.	.	PUNCT
hassl-842	519	12	available	available	ADJ
hassl-842	519	13	at	at	ADP
hassl-842	519	14	:	:	PUNCT
hassl-842	519	15	https://doi.org/10.1177/000765039703600102	https://doi.org/10.1177/000765039703600102	X
hassl-842	519	16	.	.	PUNCT
hassl-842	520	1	growth	growth	NOUN
hassl-842	520	2	,	,	PUNCT
hassl-842	520	3	g.	g.	PROPN
hassl-842	520	4	(	(	PUNCT
hassl-842	520	5	2017	2017	NUM
hassl-842	520	6	)	)	PUNCT
hassl-842	520	7	.	.	PUNCT
hassl-842	521	1	mandatory	mandatory	ADJ
hassl-842	521	2	sustainability	sustainability	NOUN
hassl-842	521	3	reporting	reporting	NOUN
hassl-842	521	4	poses	pose	VERB
hassl-842	521	5	challenges	challenge	NOUN
hassl-842	521	6	for	for	ADP
hassl-842	521	7	first	first	ADJ
hassl-842	521	8	-	-	PUNCT
hassl-842	521	9	timers	timer	NOUN
hassl-842	521	10	.	.	PUNCT
hassl-842	522	1	the	the	DET
hassl-842	522	2	malaysia	malaysia	PROPN
hassl-842	522	3	reserve	reserve	PROPN
hassl-842	522	4	.	.	PUNCT
hassl-842	523	1	retrieved	retrieve	VERB
hassl-842	523	2	from	from	ADP
hassl-842	523	3	:	:	PUNCT
hassl-842	523	4	https://themalaysianreserve.com/2017/04/03/mandatory-sustainability-reporting-poses-challenges-for-first-timers/.	https://themalaysianreserve.com/2017/04/03/mandatory-sustainability-reporting-poses-challenges-for-first-timers/.	NOUN
hassl-842	523	5	[	[	X
hassl-842	523	6	accessed	access	VERB
hassl-842	523	7	sep	sep	PROPN
hassl-842	523	8	21	21	NUM
hassl-842	523	9	,	,	PUNCT
hassl-842	523	10	2019	2019	NUM
hassl-842	523	11	]	]	PUNCT
hassl-842	523	12	.	.	PUNCT
hassl-842	524	1	haanaes	haanaes	PROPN
hassl-842	524	2	,	,	PUNCT
hassl-842	524	3	k.	k.	PROPN
hassl-842	524	4	,	,	PUNCT
hassl-842	524	5	michael	michael	PROPN
hassl-842	524	6	,	,	PUNCT
hassl-842	524	7	d.	d.	PROPN
hassl-842	524	8	,	,	PUNCT
hassl-842	524	9	jurgens	jurgens	PROPN
hassl-842	524	10	,	,	PUNCT
hassl-842	524	11	j.	j.	PROPN
hassl-842	524	12	,	,	PUNCT
hassl-842	524	13	&	&	CCONJ
hassl-842	524	14	rangan	rangan	PROPN
hassl-842	524	15	,	,	PUNCT
hassl-842	524	16	s.	s.	PROPN
hassl-842	524	17	(	(	PUNCT
hassl-842	524	18	2013	2013	NUM
hassl-842	524	19	)	)	PUNCT
hassl-842	524	20	.	.	PUNCT
hassl-842	525	1	making	make	VERB
hassl-842	525	2	sustainability	sustainability	NOUN
hassl-842	525	3	profitable	profitable	ADJ
hassl-842	525	4	.	.	PUNCT
hassl-842	526	1	harvard	harvard	PROPN
hassl-842	526	2	business	business	PROPN
hassl-842	526	3	review	review	PROPN
hassl-842	526	4	,	,	PUNCT
hassl-842	526	5	91(3	91(3	NUM
hassl-842	526	6	)	)	PUNCT
hassl-842	526	7	,	,	PUNCT
hassl-842	526	8	110115	110115	NUM
hassl-842	526	9	.	.	PUNCT
hassl-842	527	1	hackston	hackston	PROPN
hassl-842	527	2	,	,	PUNCT
hassl-842	527	3	d.	d.	PROPN
hassl-842	527	4	,	,	PUNCT
hassl-842	527	5	&	&	CCONJ
hassl-842	527	6	markus	markus	PROPN
hassl-842	527	7	,	,	PUNCT
hassl-842	527	8	j.	j.	PROPN
hassl-842	527	9	m.	m.	PROPN
hassl-842	527	10	(	(	PUNCT
hassl-842	527	11	1996	1996	NUM
hassl-842	527	12	)	)	PUNCT
hassl-842	527	13	.	.	PUNCT
hassl-842	528	1	some	some	DET
hassl-842	528	2	determinants	determinant	NOUN
hassl-842	528	3	of	of	ADP
hassl-842	528	4	social	social	ADJ
hassl-842	528	5	and	and	CCONJ
hassl-842	528	6	environmental	environmental	ADJ
hassl-842	528	7	disclosures	disclosure	NOUN
hassl-842	528	8	in	in	ADP
hassl-842	528	9	new	new	PROPN
hassl-842	528	10	zealand	zealand	PROPN
hassl-842	528	11	companies	company	NOUN
hassl-842	528	12	.	.	PUNCT
hassl-842	529	1	accounting	accounting	NOUN
hassl-842	529	2	,	,	PUNCT
hassl-842	529	3	auditing	auditing	NOUN
hassl-842	529	4	&	&	CCONJ
hassl-842	529	5	accountability	accountability	NOUN
hassl-842	529	6	journal	journal	NOUN
hassl-842	529	7	,	,	PUNCT
hassl-842	529	8	9(1	9(1	NUM
hassl-842	529	9	)	)	PUNCT
hassl-842	529	10	,	,	PUNCT
hassl-842	529	11	77	77	NUM
hassl-842	529	12	-	-	SYM
hassl-842	529	13	108	108	NUM
hassl-842	529	14	.	.	PUNCT
hassl-842	530	1	available	available	ADJ
hassl-842	530	2	at	at	ADP
hassl-842	530	3	:	:	PUNCT
hassl-842	530	4	https://doi.org/10.1108/09513579610109987	https://doi.org/10.1108/09513579610109987	X
hassl-842	530	5	.	.	PUNCT
hassl-842	531	1	hair	hair	NOUN
hassl-842	531	2	,	,	PUNCT
hassl-842	531	3	j.	j.	PROPN
hassl-842	531	4	f.	f.	PROPN
hassl-842	531	5	,	,	PUNCT
hassl-842	531	6	black	black	PROPN
hassl-842	531	7	,	,	PUNCT
hassl-842	531	8	w.	w.	PROPN
hassl-842	531	9	c.	c.	PROPN
hassl-842	531	10	,	,	PUNCT
hassl-842	531	11	babin	babin	PROPN
hassl-842	531	12	,	,	PUNCT
hassl-842	531	13	a.	a.	PROPN
hassl-842	531	14	l.	l.	PROPN
hassl-842	531	15	,	,	PUNCT
hassl-842	531	16	&	&	CCONJ
hassl-842	531	17	anderson	anderson	PROPN
hassl-842	531	18	,	,	PUNCT
hassl-842	531	19	r.	r.	PROPN
hassl-842	531	20	e.	e.	PROPN
hassl-842	531	21	(	(	PUNCT
hassl-842	531	22	2010	2010	NUM
hassl-842	531	23	)	)	PUNCT
hassl-842	531	24	.	.	PUNCT
hassl-842	532	1	multivariate	multivariate	NOUN
hassl-842	532	2	data	datum	NOUN
hassl-842	532	3	analysis	analysis	NOUN
hassl-842	532	4	(	(	PUNCT
hassl-842	532	5	7th	7th	ADJ
hassl-842	532	6	ed	ed	NOUN
hassl-842	532	7	.	.	PUNCT
hassl-842	532	8	)	)	PUNCT
hassl-842	532	9	.	.	PUNCT
hassl-842	533	1	upper	upper	ADJ
hassl-842	533	2	saddle	saddle	PROPN
hassl-842	533	3	river	river	NOUN
hassl-842	533	4	,	,	PUNCT
hassl-842	533	5	new	new	PROPN
hassl-842	533	6	jersey	jersey	PROPN
hassl-842	533	7	:	:	PUNCT
hassl-842	534	1	pearson	pearson	PROPN
hassl-842	534	2	.	.	PUNCT
hassl-842	535	1	ho	ho	PROPN
hassl-842	535	2	,	,	PUNCT
hassl-842	535	3	w.	w.	PROPN
hassl-842	535	4	k.	k.	PROPN
hassl-842	535	5	,	,	PUNCT
hassl-842	535	6	oo	oo	INTJ
hassl-842	535	7	,	,	PUNCT
hassl-842	535	8	y.	y.	PROPN
hassl-842	535	9	h.	h.	PROPN
hassl-842	535	10	,	,	PUNCT
hassl-842	535	11	&	&	CCONJ
hassl-842	535	12	kwong	kwong	PROPN
hassl-842	535	13	,	,	PUNCT
hassl-842	535	14	c.	c.	PROPN
hassl-842	535	15	k.	k.	PROPN
hassl-842	535	16	(	(	PUNCT
hassl-842	535	17	2017	2017	NUM
hassl-842	535	18	)	)	PUNCT
hassl-842	535	19	.	.	PUNCT
hassl-842	536	1	corporate	corporate	ADJ
hassl-842	536	2	governance	governance	NOUN
hassl-842	536	3	quality	quality	NOUN
hassl-842	536	4	and	and	CCONJ
hassl-842	536	5	audit	audit	NOUN
hassl-842	536	6	quality	quality	NOUN
hassl-842	536	7	in	in	ADP
hassl-842	536	8	malaysia	malaysia	PROPN
hassl-842	536	9	.	.	PUNCT
hassl-842	537	1	paper	paper	PROPN
hassl-842	537	2	presented	present	VERB
hassl-842	537	3	at	at	ADP
hassl-842	537	4	the	the	DET
hassl-842	537	5	shs	shs	PROPN
hassl-842	537	6	web	web	NOUN
hassl-842	537	7	conf	conf	NOUN
hassl-842	537	8	.	.	PUNCT
hassl-842	538	1	ho	ho	PROPN
hassl-842	538	2	.	.	PROPN
hassl-842	538	3	,	,	PUNCT
hassl-842	538	4	w.	w.	PROPN
hassl-842	538	5	k.	k.	PROPN
hassl-842	538	6	(	(	PUNCT
hassl-842	538	7	2015	2015	NUM
hassl-842	538	8	)	)	PUNCT
hassl-842	538	9	.	.	PUNCT
hassl-842	539	1	the	the	DET
hassl-842	539	2	impact	impact	NOUN
hassl-842	539	3	of	of	ADP
hassl-842	539	4	audit	audit	NOUN
hassl-842	539	5	committee	committee	NOUN
hassl-842	539	6	and	and	CCONJ
hassl-842	539	7	audit	audit	NOUN
hassl-842	539	8	fees	fee	NOUN
hassl-842	539	9	in	in	ADP
hassl-842	539	10	malaysian	malaysian	ADJ
hassl-842	539	11	public	public	ADJ
hassl-842	539	12	-	-	PUNCT
hassl-842	539	13	listed	list	VERB
hassl-842	539	14	companies	company	NOUN
hassl-842	539	15	.	.	PUNCT
hassl-842	540	1	management	management	NOUN
hassl-842	540	2	and	and	CCONJ
hassl-842	540	3	accounting	accounting	NOUN
hassl-842	540	4	review	review	NOUN
hassl-842	540	5	,	,	PUNCT
hassl-842	540	6	14(2	14(2	NUM
hassl-842	540	7	)	)	PUNCT
hassl-842	540	8	,	,	PUNCT
hassl-842	540	9	29	29	NUM
hassl-842	540	10	-	-	SYM
hassl-842	540	11	53	53	NUM
hassl-842	540	12	.	.	PUNCT
hassl-842	541	1	hossain	hossain	PROPN
hassl-842	541	2	,	,	PUNCT
hassl-842	541	3	m.	m.	NOUN
hassl-842	541	4	,	,	PUNCT
hassl-842	541	5	&	&	CCONJ
hassl-842	541	6	hammami	hammami	PROPN
hassl-842	541	7	,	,	PUNCT
hassl-842	541	8	h.	h.	PROPN
hassl-842	541	9	(	(	PUNCT
hassl-842	541	10	2009	2009	NUM
hassl-842	541	11	)	)	PUNCT
hassl-842	541	12	.	.	PUNCT
hassl-842	542	1	voluntary	voluntary	ADJ
hassl-842	542	2	disclosure	disclosure	NOUN
hassl-842	542	3	in	in	ADP
hassl-842	542	4	the	the	DET
hassl-842	542	5	annual	annual	ADJ
hassl-842	542	6	reports	report	NOUN
hassl-842	542	7	of	of	ADP
hassl-842	542	8	an	an	DET
hassl-842	542	9	emerging	emerge	VERB
hassl-842	542	10	country	country	NOUN
hassl-842	542	11	:	:	PUNCT
hassl-842	542	12	the	the	DET
hassl-842	542	13	case	case	NOUN
hassl-842	542	14	of	of	ADP
hassl-842	542	15	qatar	qatar	NOUN
hassl-842	542	16	.	.	PUNCT
hassl-842	543	1	advances	advance	NOUN
hassl-842	543	2	in	in	ADP
hassl-842	543	3	accounting	accounting	NOUN
hassl-842	543	4	,	,	PUNCT
hassl-842	543	5	25(2	25(2	NUM
hassl-842	543	6	)	)	PUNCT
hassl-842	543	7	,	,	PUNCT
hassl-842	543	8	255	255	NUM
hassl-842	543	9	-	-	SYM
hassl-842	543	10	265	265	NUM
hassl-842	543	11	.	.	PUNCT
hassl-842	544	1	available	available	ADJ
hassl-842	544	2	at	at	ADP
hassl-842	544	3	:	:	PUNCT
hassl-842	544	4	https://doi.org/10.1016/j.adiac.2009.08.002	https://doi.org/10.1016/j.adiac.2009.08.002	NOUN
hassl-842	544	5	.	.	PUNCT
hassl-842	545	1	jill	jill	PROPN
hassl-842	545	2	,	,	PUNCT
hassl-842	545	3	m.	m.	PROPN
hassl-842	545	4	d.	d.	PROPN
hassl-842	545	5	(	(	PUNCT
hassl-842	545	6	2018	2018	NUM
hassl-842	545	7	)	)	PUNCT
hassl-842	545	8	.	.	PUNCT
hassl-842	546	1	the	the	DET
hassl-842	546	2	current	current	ADJ
hassl-842	546	3	state	state	NOUN
hassl-842	546	4	of	of	ADP
hassl-842	546	5	sustainability	sustainability	NOUN
hassl-842	546	6	reporting	reporting	NOUN
hassl-842	546	7	:	:	PUNCT
hassl-842	546	8	a	a	DET
hassl-842	546	9	work	work	NOUN
hassl-842	546	10	in	in	ADP
hassl-842	546	11	progress	progress	NOUN
hassl-842	546	12	.	.	PUNCT
hassl-842	547	1	the	the	DET
hassl-842	547	2	cpa	cpa	PROPN
hassl-842	547	3	journal	journal	PROPN
hassl-842	547	4	,	,	PUNCT
hassl-842	547	5	88(7	88(7	NUM
hassl-842	547	6	)	)	PUNCT
hassl-842	547	7	,	,	PUNCT
hassl-842	547	8	44	44	NUM
hassl-842	547	9	-	-	SYM
hassl-842	547	10	50	50	NUM
hassl-842	547	11	.	.	PUNCT
hassl-842	547	12	johari	johari	PROPN
hassl-842	547	13	,	,	PUNCT
hassl-842	547	14	j.	j.	PROPN
hassl-842	547	15	,	,	PUNCT
hassl-842	547	16	&	&	CCONJ
hassl-842	547	17	komathy	komathy	PROPN
hassl-842	547	18	,	,	PUNCT
hassl-842	547	19	m.	m.	NOUN
hassl-842	547	20	(	(	PUNCT
hassl-842	547	21	2019	2019	NUM
hassl-842	547	22	)	)	PUNCT
hassl-842	547	23	.	.	PUNCT
hassl-842	548	1	sustainability	sustainability	NOUN
hassl-842	548	2	reporting	reporting	NOUN
hassl-842	548	3	and	and	CCONJ
hassl-842	548	4	firm	firm	ADJ
hassl-842	548	5	performance	performance	NOUN
hassl-842	548	6	:	:	PUNCT
hassl-842	548	7	evidence	evidence	NOUN
hassl-842	548	8	in	in	ADP
hassl-842	548	9	malaysia	malaysia	PROPN
hassl-842	548	10	.	.	PUNCT
hassl-842	549	1	international	international	ADJ
hassl-842	549	2	journal	journal	PROPN
hassl-842	549	3	of	of	ADP
hassl-842	549	4	accounting	accounting	NOUN
hassl-842	549	5	,	,	PUNCT
hassl-842	549	6	finance	finance	NOUN
hassl-842	549	7	and	and	CCONJ
hassl-842	549	8	business	business	NOUN
hassl-842	549	9	,	,	PUNCT
hassl-842	549	10	4(17	4(17	NUM
hassl-842	549	11	)	)	PUNCT
hassl-842	549	12	,	,	PUNCT
hassl-842	549	13	32	32	NUM
hassl-842	549	14	-	-	SYM
hassl-842	549	15	45	45	NUM
hassl-842	549	16	.	.	PUNCT
hassl-842	550	1	http://www.bursamalaysia.com/market/regulation/rules/listing-requirements/main-market/amendments-to-listing-requirements/	http://www.bursamalaysia.com/market/regulation/rules/listing-requirements/main-market/amendments-to-listing-requirements/	NOUN
hassl-842	550	2	http://www.bursamalaysia.com/market/regulation/rules/listing-requirements/main-market/amendments-to-listing-requirements/	http://www.bursamalaysia.com/market/regulation/rules/listing-requirements/main-market/amendments-to-listing-requirements/	NOUN
hassl-842	550	3	http://www.investopedia.com/terms/m/marketcapitalization.asp	http://www.investopedia.com/terms/m/marketcapitalization.asp	NOUN
hassl-842	550	4	http://www.pbs.org/newshour/economy/making-sense/4-reasons-its-hard-to-become-a-sustainable-business	http://www.pbs.org/newshour/economy/making-sense/4-reasons-its-hard-to-become-a-sustainable-business	ADJ
hassl-842	550	5	humanities	humanity	NOUN
hassl-842	550	6	and	and	CCONJ
hassl-842	550	7	social	social	ADJ
hassl-842	550	8	sciences	science	NOUN
hassl-842	550	9	letters	letter	NOUN
hassl-842	550	10	,	,	PUNCT
hassl-842	550	11	2020	2020	NUM
hassl-842	550	12	,	,	PUNCT
hassl-842	550	13	8(1	8(1	NOUN
hassl-842	550	14	):	):	PUNCT
hassl-842	550	15	91	91	NUM
hassl-842	550	16	-	-	SYM
hassl-842	550	17	109	109	NUM
hassl-842	550	18	108	108	NUM
hassl-842	550	19	©	©	PROPN
hassl-842	550	20	2020	2020	NUM
hassl-842	550	21	conscientia	conscientia	PROPN
hassl-842	550	22	beam	beam	PROPN
hassl-842	550	23	.	.	PUNCT
hassl-842	551	1	all	all	DET
hassl-842	551	2	rights	right	NOUN
hassl-842	551	3	reserved	reserve	VERB
hassl-842	551	4	.	.	PUNCT
hassl-842	552	1	joseph	joseph	PROPN
hassl-842	552	2	,	,	PUNCT
hassl-842	552	3	c.	c.	PROPN
hassl-842	552	4	(	(	PUNCT
hassl-842	552	5	2019	2019	NUM
hassl-842	552	6	)	)	PUNCT
hassl-842	552	7	.	.	PUNCT
hassl-842	553	1	the	the	DET
hassl-842	553	2	disadvantages	disadvantage	NOUN
hassl-842	553	3	of	of	ADP
hassl-842	553	4	going	go	VERB
hassl-842	553	5	green	green	ADJ
hassl-842	553	6	for	for	ADP
hassl-842	553	7	a	a	DET
hassl-842	553	8	corporation	corporation	NOUN
hassl-842	553	9	.	.	PUNCT
hassl-842	554	1	retrieved	retrieve	VERB
hassl-842	554	2	from	from	ADP
hassl-842	554	3	:	:	PUNCT
hassl-842	554	4	https://smallbusiness.chron.com/disadvantages-going-green-corporation-3318.html	https://smallbusiness.chron.com/disadvantages-going-green-corporation-3318.html	PROPN
hassl-842	554	5	.	.	PUNCT
hassl-842	555	1	[	[	X
hassl-842	555	2	accessed	access	VERB
hassl-842	555	3	sep	sep	PROPN
hassl-842	555	4	29	29	NUM
hassl-842	555	5	,	,	PUNCT
hassl-842	555	6	2019	2019	NUM
hassl-842	555	7	]	]	PUNCT
hassl-842	555	8	.	.	PUNCT
hassl-842	556	1	kasbun	kasbun	PROPN
hassl-842	556	2	,	,	PUNCT
hassl-842	556	3	n.	n.	PROPN
hassl-842	556	4	f.	f.	PROPN
hassl-842	556	5	,	,	PUNCT
hassl-842	556	6	teh	teh	PROPN
hassl-842	556	7	,	,	PUNCT
hassl-842	556	8	b.	b.	PROPN
hassl-842	556	9	h.	h.	PROPN
hassl-842	556	10	,	,	PUNCT
hassl-842	556	11	&	&	CCONJ
hassl-842	556	12	ong	ong	PROPN
hassl-842	556	13	,	,	PUNCT
hassl-842	556	14	t.	t.	PROPN
hassl-842	556	15	s.	s.	PROPN
hassl-842	556	16	(	(	PUNCT
hassl-842	556	17	2016	2016	NUM
hassl-842	556	18	)	)	PUNCT
hassl-842	556	19	.	.	PUNCT
hassl-842	557	1	sustainability	sustainability	NOUN
hassl-842	557	2	reporting	reporting	NOUN
hassl-842	557	3	and	and	CCONJ
hassl-842	557	4	financial	financial	ADJ
hassl-842	557	5	performance	performance	NOUN
hassl-842	557	6	of	of	ADP
hassl-842	557	7	malaysian	malaysian	ADJ
hassl-842	557	8	public	public	ADJ
hassl-842	557	9	listed	list	VERB
hassl-842	557	10	companies	company	NOUN
hassl-842	557	11	.	.	PUNCT
hassl-842	558	1	institutions	institution	NOUN
hassl-842	558	2	and	and	CCONJ
hassl-842	558	3	economies	economy	NOUN
hassl-842	558	4	,	,	PUNCT
hassl-842	558	5	8(4	8(4	NUM
hassl-842	558	6	)	)	PUNCT
hassl-842	558	7	,	,	PUNCT
hassl-842	558	8	78	78	NUM
hassl-842	558	9	-	-	SYM
hassl-842	558	10	93	93	NUM
hassl-842	558	11	.	.	PUNCT
hassl-842	559	1	khaveh	khaveh	PROPN
hassl-842	559	2	,	,	PUNCT
hassl-842	559	3	a.	a.	NOUN
hassl-842	559	4	,	,	PUNCT
hassl-842	559	5	nikhasemi	nikhasemi	PROPN
hassl-842	559	6	,	,	PUNCT
hassl-842	559	7	s.	s.	PROPN
hassl-842	559	8	r.	r.	PROPN
hassl-842	559	9	,	,	PUNCT
hassl-842	559	10	haque	haque	PROPN
hassl-842	559	11	,	,	PUNCT
hassl-842	559	12	a.	a.	PROPN
hassl-842	559	13	,	,	PUNCT
hassl-842	559	14	&	&	CCONJ
hassl-842	559	15	yousefi	yousefi	PROPN
hassl-842	559	16	,	,	PUNCT
hassl-842	559	17	a.	a.	NOUN
hassl-842	559	18	(	(	PUNCT
hassl-842	559	19	2012	2012	NUM
hassl-842	559	20	)	)	PUNCT
hassl-842	559	21	.	.	PUNCT
hassl-842	560	1	voluntary	voluntary	ADJ
hassl-842	560	2	sustainability	sustainability	NOUN
hassl-842	560	3	disclosure	disclosure	NOUN
hassl-842	560	4	,	,	PUNCT
hassl-842	560	5	revenue	revenue	NOUN
hassl-842	560	6	,	,	PUNCT
hassl-842	560	7	and	and	CCONJ
hassl-842	560	8	shareholders	shareholder	NOUN
hassl-842	560	9	wealth	wealth	NOUN
hassl-842	560	10	-	-	PUNCT
hassl-842	560	11	a	a	DET
hassl-842	560	12	perspective	perspective	NOUN
hassl-842	560	13	from	from	ADP
hassl-842	560	14	singaporean	singaporean	ADJ
hassl-842	560	15	companies	company	NOUN
hassl-842	560	16	.	.	PUNCT
hassl-842	561	1	business	business	NOUN
hassl-842	561	2	management	management	NOUN
hassl-842	561	3	dynamics	dynamic	NOUN
hassl-842	561	4	,	,	PUNCT
hassl-842	561	5	1(9	1(9	NUM
hassl-842	561	6	)	)	PUNCT
hassl-842	561	7	,	,	PUNCT
hassl-842	561	8	06	06	NUM
hassl-842	561	9	-	-	SYM
hassl-842	561	10	12	12	NUM
hassl-842	561	11	.	.	PUNCT
hassl-842	562	1	kpmg	kpmg	PROPN
hassl-842	562	2	.	.	PUNCT
hassl-842	563	1	(	(	PUNCT
hassl-842	563	2	2017	2017	NUM
hassl-842	563	3	)	)	PUNCT
hassl-842	563	4	.	.	PUNCT
hassl-842	564	1	the	the	DET
hassl-842	564	2	kpmg	kpmg	PROPN
hassl-842	564	3	survey	survey	NOUN
hassl-842	564	4	of	of	ADP
hassl-842	564	5	corporate	corporate	ADJ
hassl-842	564	6	responsibility	responsibility	NOUN
hassl-842	564	7	reporting	report	VERB
hassl-842	564	8	2017	2017	NUM
hassl-842	564	9	.	.	PUNCT
hassl-842	565	1	retrieved	retrieve	VERB
hassl-842	565	2	from	from	ADP
hassl-842	565	3	:	:	PUNCT
hassl-842	565	4	https://assets.kpmg/content/dam/kpmg/xx/pdf/2017/10/kpmg-survey-of-corporate-responsibility-reporting2017.pdf	https://assets.kpmg/content/dam/kpmg/xx/pdf/2017/10/kpmg-survey-of-corporate-responsibility-reporting2017.pdf	PROPN
hassl-842	565	5	.	.	PUNCT
hassl-842	566	1	[	[	X
hassl-842	566	2	accessed	access	VERB
hassl-842	566	3	september	september	PROPN
hassl-842	566	4	27	27	NUM
hassl-842	566	5	,	,	PUNCT
hassl-842	566	6	2019	2019	NUM
hassl-842	566	7	]	]	PUNCT
hassl-842	566	8	.	.	PUNCT
hassl-842	567	1	kusuma	kusuma	PROPN
hassl-842	567	2	,	,	PUNCT
hassl-842	567	3	a.	a.	PROPN
hassl-842	567	4	p.	p.	NOUN
hassl-842	567	5	a.	a.	PROPN
hassl-842	567	6	,	,	PUNCT
hassl-842	567	7	&	&	CCONJ
hassl-842	567	8	koesrindartoto	koesrindartoto	PROPN
hassl-842	567	9	,	,	PUNCT
hassl-842	567	10	d.	d.	PROPN
hassl-842	567	11	p.	p.	PROPN
hassl-842	567	12	(	(	PUNCT
hassl-842	567	13	2014	2014	NUM
hassl-842	567	14	)	)	PUNCT
hassl-842	567	15	.	.	PUNCT
hassl-842	568	1	sustainability	sustainability	NOUN
hassl-842	568	2	practices	practice	NOUN
hassl-842	568	3	and	and	CCONJ
hassl-842	568	4	financial	financial	ADJ
hassl-842	568	5	performance	performance	NOUN
hassl-842	568	6	:	:	PUNCT
hassl-842	568	7	an	an	DET
hassl-842	568	8	empirical	empirical	ADJ
hassl-842	568	9	evidence	evidence	NOUN
hassl-842	568	10	from	from	ADP
hassl-842	568	11	indonesia	indonesia	PROPN
hassl-842	568	12	.	.	PUNCT
hassl-842	569	1	paper	paper	PROPN
hassl-842	569	2	presented	present	VERB
hassl-842	569	3	at	at	ADP
hassl-842	569	4	the	the	DET
hassl-842	569	5	international	international	ADJ
hassl-842	569	6	conference	conference	NOUN
hassl-842	569	7	on	on	ADP
hassl-842	569	8	trends	trend	NOUN
hassl-842	569	9	in	in	ADP
hassl-842	569	10	economics	economic	NOUN
hassl-842	569	11	,	,	PUNCT
hassl-842	569	12	humanities	humanity	NOUN
hassl-842	569	13	and	and	CCONJ
hassl-842	569	14	management	management	NOUN
hassl-842	569	15	(	(	PUNCT
hassl-842	569	16	ictehm'14	ictehm'14	PROPN
hassl-842	569	17	)	)	PUNCT
hassl-842	569	18	aug	aug	PROPN
hassl-842	569	19	13	13	NUM
hassl-842	569	20	-	-	SYM
hassl-842	569	21	14	14	NUM
hassl-842	569	22	,	,	PUNCT
hassl-842	569	23	2014	2014	NUM
hassl-842	569	24	pattaya	pattaya	NOUN
hassl-842	569	25	(	(	PUNCT
hassl-842	569	26	thailand	thailand	PROPN
hassl-842	569	27	)	)	PUNCT
hassl-842	569	28	.	.	PUNCT
hassl-842	570	1	laskar	laskar	PROPN
hassl-842	570	2	,	,	PUNCT
hassl-842	570	3	n.	n.	PROPN
hassl-842	570	4	(	(	PUNCT
hassl-842	570	5	2018	2018	NUM
hassl-842	570	6	)	)	PUNCT
hassl-842	570	7	.	.	PUNCT
hassl-842	571	1	impact	impact	NOUN
hassl-842	571	2	of	of	ADP
hassl-842	571	3	corporate	corporate	ADJ
hassl-842	571	4	sustainability	sustainability	NOUN
hassl-842	571	5	reporting	report	VERB
hassl-842	571	6	on	on	ADP
hassl-842	571	7	firm	firm	ADJ
hassl-842	571	8	performance	performance	NOUN
hassl-842	571	9	:	:	PUNCT
hassl-842	571	10	an	an	DET
hassl-842	571	11	empirical	empirical	ADJ
hassl-842	571	12	examination	examination	NOUN
hassl-842	571	13	in	in	ADP
hassl-842	571	14	asia	asia	PROPN
hassl-842	571	15	.	.	PUNCT
hassl-842	572	1	journal	journal	PROPN
hassl-842	572	2	of	of	ADP
hassl-842	572	3	asia	asia	PROPN
hassl-842	572	4	business	business	PROPN
hassl-842	572	5	studies	study	NOUN
hassl-842	572	6	,	,	PUNCT
hassl-842	572	7	12(4	12(4	NUM
hassl-842	572	8	)	)	PUNCT
hassl-842	572	9	,	,	PUNCT
hassl-842	572	10	571	571	NUM
hassl-842	572	11	-	-	SYM
hassl-842	572	12	593	593	NUM
hassl-842	572	13	.	.	PUNCT
hassl-842	573	1	lins	lin	NOUN
hassl-842	573	2	,	,	PUNCT
hassl-842	573	3	k.	k.	PROPN
hassl-842	573	4	v.	v.	PROPN
hassl-842	573	5	,	,	PUNCT
hassl-842	573	6	servaes	servaes	PROPN
hassl-842	573	7	,	,	PUNCT
hassl-842	573	8	h.	h.	PROPN
hassl-842	573	9	,	,	PUNCT
hassl-842	573	10	&	&	CCONJ
hassl-842	573	11	tamayo	tamayo	PROPN
hassl-842	573	12	,	,	PUNCT
hassl-842	573	13	a.	a.	NOUN
hassl-842	573	14	(	(	PUNCT
hassl-842	573	15	2017	2017	NUM
hassl-842	573	16	)	)	PUNCT
hassl-842	573	17	.	.	PUNCT
hassl-842	574	1	social	social	ADJ
hassl-842	574	2	capital	capital	NOUN
hassl-842	574	3	,	,	PUNCT
hassl-842	574	4	trust	trust	NOUN
hassl-842	574	5	,	,	PUNCT
hassl-842	574	6	and	and	CCONJ
hassl-842	574	7	firm	firm	ADJ
hassl-842	574	8	performance	performance	NOUN
hassl-842	574	9	:	:	PUNCT
hassl-842	574	10	the	the	DET
hassl-842	574	11	value	value	NOUN
hassl-842	574	12	of	of	ADP
hassl-842	574	13	corporate	corporate	ADJ
hassl-842	574	14	social	social	ADJ
hassl-842	574	15	responsibility	responsibility	NOUN
hassl-842	574	16	during	during	ADP
hassl-842	574	17	the	the	DET
hassl-842	574	18	financial	financial	ADJ
hassl-842	574	19	crisis	crisis	NOUN
hassl-842	574	20	.	.	PUNCT
hassl-842	575	1	the	the	DET
hassl-842	575	2	journal	journal	PROPN
hassl-842	575	3	of	of	ADP
hassl-842	575	4	finance	finance	NOUN
hassl-842	575	5	,	,	PUNCT
hassl-842	575	6	72(4	72(4	NUM
hassl-842	575	7	)	)	PUNCT
hassl-842	575	8	,	,	PUNCT
hassl-842	575	9	1785	1785	NUM
hassl-842	575	10	-	-	SYM
hassl-842	575	11	1824	1824	NUM
hassl-842	575	12	.	.	PUNCT
hassl-842	575	13	available	available	ADJ
hassl-842	575	14	at	at	ADP
hassl-842	575	15	:	:	PUNCT
hassl-842	575	16	https://doi.org/10.1111/jofi.12505	https://doi.org/10.1111/jofi.12505	VERB
hassl-842	575	17	.	.	PUNCT
hassl-842	576	1	loh	loh	PROPN
hassl-842	576	2	,	,	PUNCT
hassl-842	576	3	l.	l.	PROPN
hassl-842	576	4	,	,	PUNCT
hassl-842	576	5	thomas	thomas	PROPN
hassl-842	576	6	,	,	PUNCT
hassl-842	576	7	t.	t.	PROPN
hassl-842	576	8	,	,	PUNCT
hassl-842	576	9	&	&	CCONJ
hassl-842	576	10	wang	wang	PROPN
hassl-842	576	11	,	,	PUNCT
hassl-842	576	12	y.	y.	PROPN
hassl-842	576	13	(	(	PUNCT
hassl-842	576	14	2017	2017	NUM
hassl-842	576	15	)	)	PUNCT
hassl-842	576	16	.	.	PUNCT
hassl-842	577	1	sustainability	sustainability	NOUN
hassl-842	577	2	reporting	reporting	NOUN
hassl-842	577	3	and	and	CCONJ
hassl-842	577	4	firm	firm	ADJ
hassl-842	577	5	value	value	NOUN
hassl-842	577	6	:	:	PUNCT
hassl-842	577	7	evidence	evidence	NOUN
hassl-842	577	8	from	from	ADP
hassl-842	577	9	singapore	singapore	NOUN
hassl-842	577	10	-	-	PUNCT
hassl-842	577	11	listed	list	VERB
hassl-842	577	12	companies	company	NOUN
hassl-842	577	13	.	.	PUNCT
hassl-842	578	1	sustainability	sustainability	NOUN
hassl-842	578	2	,	,	PUNCT
hassl-842	578	3	9(11	9(11	NUM
hassl-842	578	4	)	)	PUNCT
hassl-842	578	5	,	,	PUNCT
hassl-842	578	6	21122123	21122123	NUM
hassl-842	578	7	.	.	PUNCT
hassl-842	579	1	available	available	ADJ
hassl-842	579	2	at	at	ADP
hassl-842	579	3	:	:	PUNCT
hassl-842	579	4	https://doi.org/10.3390/su9112112	https://doi.org/10.3390/su9112112	PROPN
hassl-842	579	5	.	.	PUNCT
hassl-842	580	1	lópez	lópez	PROPN
hassl-842	580	2	,	,	PUNCT
hassl-842	580	3	m.	m.	NOUN
hassl-842	580	4	v.	v.	PROPN
hassl-842	580	5	,	,	PUNCT
hassl-842	580	6	garcia	garcia	PROPN
hassl-842	580	7	,	,	PUNCT
hassl-842	580	8	a.	a.	PROPN
hassl-842	580	9	,	,	PUNCT
hassl-842	580	10	&	&	CCONJ
hassl-842	580	11	rodriguez	rodriguez	PROPN
hassl-842	580	12	,	,	PUNCT
hassl-842	580	13	l.	l.	PROPN
hassl-842	580	14	(	(	PUNCT
hassl-842	580	15	2007	2007	NUM
hassl-842	580	16	)	)	PUNCT
hassl-842	580	17	.	.	PUNCT
hassl-842	581	1	sustainable	sustainable	ADJ
hassl-842	581	2	development	development	NOUN
hassl-842	581	3	and	and	CCONJ
hassl-842	581	4	corporate	corporate	ADJ
hassl-842	581	5	performance	performance	NOUN
hassl-842	581	6	:	:	PUNCT
hassl-842	581	7	a	a	DET
hassl-842	581	8	study	study	NOUN
hassl-842	581	9	based	base	VERB
hassl-842	581	10	on	on	ADP
hassl-842	581	11	the	the	DET
hassl-842	581	12	dow	dow	PROPN
hassl-842	581	13	jones	jones	PROPN
hassl-842	581	14	sustainability	sustainability	PROPN
hassl-842	581	15	index	index	PROPN
hassl-842	581	16	.	.	PUNCT
hassl-842	582	1	journal	journal	PROPN
hassl-842	582	2	of	of	ADP
hassl-842	582	3	business	business	NOUN
hassl-842	582	4	ethics	ethic	NOUN
hassl-842	582	5	,	,	PUNCT
hassl-842	582	6	75(3	75(3	NUM
hassl-842	582	7	)	)	PUNCT
hassl-842	582	8	,	,	PUNCT
hassl-842	582	9	285	285	NUM
hassl-842	582	10	-	-	SYM
hassl-842	582	11	300	300	NUM
hassl-842	582	12	.	.	PUNCT
hassl-842	582	13	available	available	ADJ
hassl-842	582	14	at	at	ADP
hassl-842	582	15	:	:	PUNCT
hassl-842	582	16	https://doi.org/10.1007/s10551-006-9253-8	https://doi.org/10.1007/s10551-006-9253-8	NUM
hassl-842	582	17	.	.	PUNCT
hassl-842	583	1	lun	lun	PROPN
hassl-842	583	2	,	,	PUNCT
hassl-842	583	3	y.	y.	PROPN
hassl-842	583	4	v.	v.	PROPN
hassl-842	583	5	(	(	PUNCT
hassl-842	583	6	2011	2011	NUM
hassl-842	583	7	)	)	PUNCT
hassl-842	583	8	.	.	PUNCT
hassl-842	584	1	green	green	ADJ
hassl-842	584	2	management	management	NOUN
hassl-842	584	3	practices	practice	NOUN
hassl-842	584	4	and	and	CCONJ
hassl-842	584	5	firm	firm	ADJ
hassl-842	584	6	performance	performance	NOUN
hassl-842	584	7	:	:	PUNCT
hassl-842	584	8	a	a	DET
hassl-842	584	9	case	case	NOUN
hassl-842	584	10	of	of	ADP
hassl-842	584	11	container	container	NOUN
hassl-842	584	12	terminal	terminal	ADJ
hassl-842	584	13	operations	operation	NOUN
hassl-842	584	14	.	.	PUNCT
hassl-842	585	1	resources	resource	NOUN
hassl-842	585	2	,	,	PUNCT
hassl-842	585	3	conservation	conservation	NOUN
hassl-842	585	4	and	and	CCONJ
hassl-842	585	5	recycling	recycling	NOUN
hassl-842	585	6	,	,	PUNCT
hassl-842	585	7	55(6	55(6	NUM
hassl-842	585	8	)	)	PUNCT
hassl-842	585	9	,	,	PUNCT
hassl-842	585	10	559	559	NUM
hassl-842	585	11	-	-	SYM
hassl-842	585	12	566	566	NUM
hassl-842	585	13	.	.	PUNCT
hassl-842	585	14	available	available	ADJ
hassl-842	585	15	at	at	ADP
hassl-842	585	16	:	:	PUNCT
hassl-842	585	17	https://doi.org/10.1016/j.resconrec.2010.12.001	https://doi.org/10.1016/j.resconrec.2010.12.001	PROPN
hassl-842	585	18	.	.	PUNCT
hassl-842	586	1	martínez	martínez	NOUN
hassl-842	586	2	-	-	PUNCT
hassl-842	586	3	ferrero	ferrero	PROPN
hassl-842	586	4	,	,	PUNCT
hassl-842	586	5	j.	j.	PROPN
hassl-842	586	6	,	,	PUNCT
hassl-842	586	7	garcia	garcia	PROPN
hassl-842	586	8	-	-	PUNCT
hassl-842	586	9	sanchez	sanchez	PROPN
hassl-842	586	10	,	,	PUNCT
hassl-842	586	11	i.	i.	PROPN
hassl-842	586	12	m.	m.	PROPN
hassl-842	586	13	,	,	PUNCT
hassl-842	586	14	&	&	CCONJ
hassl-842	586	15	cuadrado	cuadrado	PROPN
hassl-842	586	16	-	-	PUNCT
hassl-842	586	17	ballesteros	ballesteros	PROPN
hassl-842	586	18	,	,	PUNCT
hassl-842	586	19	b.	b.	PROPN
hassl-842	586	20	(	(	PUNCT
hassl-842	586	21	2015	2015	NUM
hassl-842	586	22	)	)	PUNCT
hassl-842	586	23	.	.	PUNCT
hassl-842	587	1	effect	effect	NOUN
hassl-842	587	2	of	of	ADP
hassl-842	587	3	financial	financial	ADJ
hassl-842	587	4	reporting	reporting	NOUN
hassl-842	587	5	quality	quality	NOUN
hassl-842	587	6	on	on	ADP
hassl-842	587	7	sustainability	sustainability	NOUN
hassl-842	587	8	information	information	NOUN
hassl-842	587	9	disclosure	disclosure	NOUN
hassl-842	587	10	.	.	PUNCT
hassl-842	588	1	corporate	corporate	ADJ
hassl-842	588	2	social	social	ADJ
hassl-842	588	3	responsibility	responsibility	NOUN
hassl-842	588	4	and	and	CCONJ
hassl-842	588	5	environmental	environmental	ADJ
hassl-842	588	6	management	management	NOUN
hassl-842	588	7	,	,	PUNCT
hassl-842	588	8	22(1	22(1	NUM
hassl-842	588	9	)	)	PUNCT
hassl-842	588	10	,	,	PUNCT
hassl-842	588	11	45	45	NUM
hassl-842	588	12	-	-	SYM
hassl-842	588	13	64	64	NUM
hassl-842	588	14	.	.	PUNCT
hassl-842	588	15	available	available	ADJ
hassl-842	588	16	at	at	ADP
hassl-842	588	17	:	:	PUNCT
hassl-842	588	18	https://doi.org/10.1002/csr.1330	https://doi.org/10.1002/csr.1330	PROPN
hassl-842	588	19	.	.	PUNCT
hassl-842	588	20	mishra	mishra	PROPN
hassl-842	588	21	,	,	PUNCT
hassl-842	588	22	s.	s.	PROPN
hassl-842	588	23	,	,	PUNCT
hassl-842	588	24	&	&	CCONJ
hassl-842	588	25	suar	suar	PROPN
hassl-842	588	26	,	,	PUNCT
hassl-842	588	27	d.	d.	PROPN
hassl-842	588	28	(	(	PUNCT
hassl-842	588	29	2010	2010	NUM
hassl-842	588	30	)	)	PUNCT
hassl-842	588	31	.	.	PUNCT
hassl-842	589	1	do	do	VERB
hassl-842	589	2	stakeholder	stakeholder	NOUN
hassl-842	589	3	management	management	NOUN
hassl-842	589	4	strategy	strategy	NOUN
hassl-842	589	5	and	and	CCONJ
hassl-842	589	6	salience	salience	NOUN
hassl-842	589	7	influence	influence	NOUN
hassl-842	589	8	corporate	corporate	ADJ
hassl-842	589	9	social	social	ADJ
hassl-842	589	10	responsibility	responsibility	NOUN
hassl-842	589	11	in	in	ADP
hassl-842	589	12	indian	indian	ADJ
hassl-842	589	13	companies	company	NOUN
hassl-842	589	14	?	?	PUNCT
hassl-842	590	1	social	social	ADJ
hassl-842	590	2	responsibility	responsibility	NOUN
hassl-842	590	3	journal	journal	NOUN
hassl-842	590	4	,	,	PUNCT
hassl-842	590	5	6(2	6(2	NUM
hassl-842	590	6	)	)	PUNCT
hassl-842	590	7	,	,	PUNCT
hassl-842	590	8	306	306	NUM
hassl-842	590	9	-	-	SYM
hassl-842	590	10	327	327	NUM
hassl-842	590	11	.	.	PUNCT
hassl-842	590	12	available	available	ADJ
hassl-842	590	13	at	at	ADP
hassl-842	590	14	:	:	PUNCT
hassl-842	590	15	https://doi.org/10.1108/17471111011051784	https://doi.org/10.1108/17471111011051784	NOUN
hassl-842	590	16	.	.	PUNCT
hassl-842	591	1	nwobu	nwobu	NOUN
hassl-842	591	2	,	,	PUNCT
hassl-842	591	3	o.	o.	NOUN
hassl-842	591	4	(	(	PUNCT
hassl-842	591	5	2015	2015	NUM
hassl-842	591	6	)	)	PUNCT
hassl-842	591	7	.	.	PUNCT
hassl-842	592	1	the	the	DET
hassl-842	592	2	relationship	relationship	NOUN
hassl-842	592	3	between	between	ADP
hassl-842	592	4	corporate	corporate	ADJ
hassl-842	592	5	sustainability	sustainability	NOUN
hassl-842	592	6	reporting	reporting	NOUN
hassl-842	592	7	and	and	CCONJ
hassl-842	592	8	profitability	profitability	NOUN
hassl-842	592	9	and	and	CCONJ
hassl-842	592	10	shareholders	shareholder	NOUN
hassl-842	592	11	funs	fun	NOUN
hassl-842	592	12	in	in	ADP
hassl-842	592	13	nigerian	nigerian	ADJ
hassl-842	592	14	banks	bank	NOUN
hassl-842	592	15	.	.	PUNCT
hassl-842	593	1	journal	journal	PROPN
hassl-842	593	2	of	of	ADP
hassl-842	593	3	accounting	accounting	NOUN
hassl-842	593	4	and	and	CCONJ
hassl-842	593	5	management	management	NOUN
hassl-842	593	6	,	,	PUNCT
hassl-842	593	7	5(3	5(3	NUM
hassl-842	593	8	)	)	PUNCT
hassl-842	593	9	,	,	PUNCT
hassl-842	593	10	1	1	NUM
hassl-842	593	11	-	-	SYM
hassl-842	593	12	12	12	NUM
hassl-842	593	13	.	.	PUNCT
hassl-842	594	1	ogundare	ogundare	PROPN
hassl-842	594	2	,	,	PUNCT
hassl-842	594	3	e.	e.	PROPN
hassl-842	594	4	a.	a.	PROPN
hassl-842	594	5	(	(	PUNCT
hassl-842	594	6	2013	2013	NUM
hassl-842	594	7	)	)	PUNCT
hassl-842	594	8	.	.	PUNCT
hassl-842	595	1	the	the	DET
hassl-842	595	2	impact	impact	NOUN
hassl-842	595	3	of	of	ADP
hassl-842	595	4	sustainability	sustainability	NOUN
hassl-842	595	5	reporting	report	VERB
hassl-842	595	6	on	on	ADP
hassl-842	595	7	organisational	organisational	ADJ
hassl-842	595	8	performancethe	performancethe	ADJ
hassl-842	595	9	malaysian	malaysian	ADJ
hassl-842	595	10	experience	experience	NOUN
hassl-842	595	11	.	.	PUNCT
hassl-842	596	1	international	international	ADJ
hassl-842	596	2	journal	journal	PROPN
hassl-842	596	3	of	of	ADP
hassl-842	596	4	accounting	accounting	PROPN
hassl-842	596	5	&	&	CCONJ
hassl-842	596	6	business	business	PROPN
hassl-842	596	7	management	management	NOUN
hassl-842	596	8	,	,	PUNCT
hassl-842	596	9	1(2	1(2	NUM
hassl-842	596	10	)	)	PUNCT
hassl-842	596	11	,	,	PUNCT
hassl-842	596	12	82	82	NUM
hassl-842	596	13	-	-	SYM
hassl-842	596	14	100	100	NUM
hassl-842	596	15	.	.	PUNCT
hassl-842	597	1	omnamasivaya	omnamasivaya	PROPN
hassl-842	597	2	,	,	PUNCT
hassl-842	597	3	b.	b.	PROPN
hassl-842	597	4	a.	a.	PROPN
hassl-842	597	5	,	,	PUNCT
hassl-842	597	6	&	&	CCONJ
hassl-842	597	7	prasad	prasad	PROPN
hassl-842	597	8	,	,	PUNCT
hassl-842	597	9	m.	m.	NOUN
hassl-842	597	10	(	(	PUNCT
hassl-842	597	11	2016	2016	NUM
hassl-842	597	12	)	)	PUNCT
hassl-842	597	13	.	.	PUNCT
hassl-842	598	1	the	the	DET
hassl-842	598	2	influence	influence	NOUN
hassl-842	598	3	of	of	ADP
hassl-842	598	4	financial	financial	ADJ
hassl-842	598	5	performance	performance	NOUN
hassl-842	598	6	on	on	ADP
hassl-842	598	7	environmental	environmental	ADJ
hassl-842	598	8	accounting	accounting	NOUN
hassl-842	598	9	disclosure	disclosure	NOUN
hassl-842	598	10	practices	practice	NOUN
hassl-842	598	11	in	in	ADP
hassl-842	598	12	india	india	PROPN
hassl-842	598	13	:	:	PUNCT
hassl-842	598	14	empirical	empirical	ADJ
hassl-842	598	15	evidence	evidence	NOUN
hassl-842	598	16	from	from	ADP
hassl-842	598	17	bse	bse	PROPN
hassl-842	598	18	.	.	PUNCT
hassl-842	599	1	iup	iup	PROPN
hassl-842	599	2	journal	journal	PROPN
hassl-842	599	3	of	of	ADP
hassl-842	599	4	accounting	accounting	PROPN
hassl-842	599	5	research	research	PROPN
hassl-842	599	6	&	&	CCONJ
hassl-842	599	7	audit	audit	NOUN
hassl-842	599	8	practices	practice	NOUN
hassl-842	599	9	,	,	PUNCT
hassl-842	599	10	15(3	15(3	NUM
hassl-842	599	11	)	)	PUNCT
hassl-842	599	12	,	,	PUNCT
hassl-842	599	13	16	16	NUM
hassl-842	599	14	-	-	SYM
hassl-842	599	15	33	33	NUM
hassl-842	599	16	.	.	PUNCT
hassl-842	600	1	ramasamy	ramasamy	PROPN
hassl-842	600	2	,	,	PUNCT
hassl-842	600	3	b.	b.	PROPN
hassl-842	600	4	,	,	PUNCT
hassl-842	600	5	&	&	CCONJ
hassl-842	600	6	ting	ting	PROPN
hassl-842	600	7	,	,	PUNCT
hassl-842	600	8	h.	h.	PROPN
hassl-842	600	9	w.	w.	PROPN
hassl-842	600	10	(	(	PUNCT
hassl-842	600	11	2004	2004	NUM
hassl-842	600	12	)	)	PUNCT
hassl-842	600	13	.	.	PUNCT
hassl-842	601	1	a	a	DET
hassl-842	601	2	comparative	comparative	ADJ
hassl-842	601	3	analysis	analysis	NOUN
hassl-842	601	4	of	of	ADP
hassl-842	601	5	corporate	corporate	ADJ
hassl-842	601	6	social	social	ADJ
hassl-842	601	7	responsibility	responsibility	NOUN
hassl-842	601	8	awareness	awareness	NOUN
hassl-842	601	9	:	:	PUNCT
hassl-842	601	10	malaysian	malaysian	ADJ
hassl-842	601	11	and	and	CCONJ
hassl-842	601	12	singaporean	singaporean	ADJ
hassl-842	601	13	firms	firm	NOUN
hassl-842	601	14	.	.	PUNCT
hassl-842	602	1	journal	journal	NOUN
hassl-842	602	2	of	of	ADP
hassl-842	602	3	corporate	corporate	ADJ
hassl-842	602	4	citizenship	citizenship	NOUN
hassl-842	602	5	,	,	PUNCT
hassl-842	602	6	2004(13	2004(13	NUM
hassl-842	602	7	)	)	PUNCT
hassl-842	602	8	,	,	PUNCT
hassl-842	602	9	109	109	NUM
hassl-842	602	10	-	-	SYM
hassl-842	602	11	123	123	NUM
hassl-842	602	12	.	.	PUNCT
hassl-842	603	1	available	available	ADJ
hassl-842	603	2	at	at	ADP
hassl-842	603	3	:	:	PUNCT
hassl-842	603	4	https://doi.org/10.9774/gleaf.4700.2004.sp.00013	https://doi.org/10.9774/gleaf.4700.2004.sp.00013	NOUN
hassl-842	603	5	.	.	PUNCT
hassl-842	604	1	refinitiv	refinitiv	PROPN
hassl-842	604	2	.	.	PUNCT
hassl-842	605	1	(	(	PUNCT
hassl-842	605	2	2019	2019	NUM
hassl-842	605	3	)	)	PUNCT
hassl-842	605	4	.	.	PUNCT
hassl-842	606	1	environmental	environmental	ADJ
hassl-842	606	2	.	.	PUNCT
hassl-842	607	1	social	social	ADJ
hassl-842	607	2	and	and	CCONJ
hassl-842	607	3	governance	governance	NOUN
hassl-842	607	4	(	(	PUNCT
hassl-842	607	5	esg	esg	NOUN
hassl-842	607	6	)	)	PUNCT
hassl-842	607	7	scores	score	NOUN
hassl-842	607	8	from	from	ADP
hassl-842	607	9	refinitiv	refinitiv	PROPN
hassl-842	607	10	.	.	PUNCT
hassl-842	608	1	retrieved	retrieve	VERB
hassl-842	608	2	from	from	ADP
hassl-842	608	3	:	:	PUNCT
hassl-842	608	4	https://www.refinitiv.com/content/dam/marketing/en_us/documents/methodology/esg-scores-methodology.pdf	https://www.refinitiv.com/content/dam/marketing/en_us/documents/methodology/esg-scores-methodology.pdf	X
hassl-842	608	5	.	.	PUNCT
hassl-842	609	1	[	[	X
hassl-842	609	2	accessed	access	VERB
hassl-842	609	3	sep	sep	PROPN
hassl-842	609	4	23	23	NUM
hassl-842	609	5	,	,	PUNCT
hassl-842	609	6	2019	2019	NUM
hassl-842	609	7	]	]	PUNCT
hassl-842	609	8	.	.	PUNCT
hassl-842	610	1	riedl	riedl	PROPN
hassl-842	610	2	,	,	PUNCT
hassl-842	610	3	e.	e.	PROPN
hassl-842	610	4	j.	j.	PROPN
hassl-842	610	5	,	,	PUNCT
hassl-842	610	6	&	&	CCONJ
hassl-842	610	7	srinivasan	srinivasan	NOUN
hassl-842	610	8	,	,	PUNCT
hassl-842	610	9	s.	s.	PROPN
hassl-842	610	10	(	(	PUNCT
hassl-842	610	11	2010	2010	NUM
hassl-842	610	12	)	)	PUNCT
hassl-842	610	13	.	.	PUNCT
hassl-842	611	1	signaling	signal	VERB
hassl-842	611	2	firm	firm	ADJ
hassl-842	611	3	performance	performance	NOUN
hassl-842	611	4	through	through	ADP
hassl-842	611	5	financial	financial	ADJ
hassl-842	611	6	statement	statement	NOUN
hassl-842	611	7	presentation	presentation	NOUN
hassl-842	611	8	:	:	PUNCT
hassl-842	611	9	an	an	DET
hassl-842	611	10	analysis	analysis	NOUN
hassl-842	611	11	using	use	VERB
hassl-842	611	12	special	special	ADJ
hassl-842	611	13	items	item	NOUN
hassl-842	611	14	.	.	PUNCT
hassl-842	612	1	contemporary	contemporary	ADJ
hassl-842	612	2	accounting	accounting	NOUN
hassl-842	612	3	research	research	NOUN
hassl-842	612	4	,	,	PUNCT
hassl-842	612	5	27(1	27(1	NUM
hassl-842	612	6	)	)	PUNCT
hassl-842	612	7	,	,	PUNCT
hassl-842	612	8	289	289	NUM
hassl-842	612	9	-	-	SYM
hassl-842	612	10	332	332	NUM
hassl-842	612	11	.	.	PUNCT
hassl-842	612	12	available	available	ADJ
hassl-842	612	13	at	at	ADP
hassl-842	612	14	:	:	PUNCT
hassl-842	612	15	https://doi.org/10.1111/j.19113846.2010.01009.x	https://doi.org/10.1111/j.19113846.2010.01009.x	X
hassl-842	612	16	.	.	PUNCT
hassl-842	613	1	http://www.refinitiv.com/content/dam/marketing/en_us/documents/methodology/esg-scores-methodology.pdf	http://www.refinitiv.com/content/dam/marketing/en_us/documents/methodology/esg-scores-methodology.pdf	PROPN
hassl-842	613	2	humanities	humanity	NOUN
hassl-842	613	3	and	and	CCONJ
hassl-842	613	4	social	social	ADJ
hassl-842	613	5	sciences	science	NOUN
hassl-842	613	6	letters	letter	NOUN
hassl-842	613	7	,	,	PUNCT
hassl-842	613	8	2020	2020	NUM
hassl-842	613	9	,	,	PUNCT
hassl-842	613	10	8(1	8(1	NOUN
hassl-842	613	11	):	):	PUNCT
hassl-842	613	12	91	91	NUM
hassl-842	613	13	-	-	SYM
hassl-842	613	14	109	109	NUM
hassl-842	613	15	109	109	NUM
hassl-842	613	16	©	©	PROPN
hassl-842	613	17	2020	2020	NUM
hassl-842	613	18	conscientia	conscientia	PROPN
hassl-842	613	19	beam	beam	PROPN
hassl-842	613	20	.	.	PUNCT
hassl-842	614	1	all	all	DET
hassl-842	614	2	rights	right	NOUN
hassl-842	614	3	reserved	reserve	VERB
hassl-842	614	4	.	.	PUNCT
hassl-842	615	1	saleh	saleh	NOUN
hassl-842	615	2	,	,	PUNCT
hassl-842	615	3	m.	m.	NOUN
hassl-842	615	4	,	,	PUNCT
hassl-842	615	5	zulkifli	zulkifli	NOUN
hassl-842	615	6	,	,	PUNCT
hassl-842	615	7	n.	n.	NOUN
hassl-842	615	8	,	,	PUNCT
hassl-842	615	9	&	&	CCONJ
hassl-842	615	10	muhamad	muhamad	PROPN
hassl-842	615	11	,	,	PUNCT
hassl-842	615	12	r.	r.	PROPN
hassl-842	615	13	(	(	PUNCT
hassl-842	615	14	2010	2010	NUM
hassl-842	615	15	)	)	PUNCT
hassl-842	615	16	.	.	PUNCT
hassl-842	616	1	corporate	corporate	ADJ
hassl-842	616	2	social	social	ADJ
hassl-842	616	3	responsibility	responsibility	NOUN
hassl-842	616	4	disclosure	disclosure	NOUN
hassl-842	616	5	and	and	CCONJ
hassl-842	616	6	its	its	PRON
hassl-842	616	7	relation	relation	NOUN
hassl-842	616	8	on	on	ADP
hassl-842	616	9	institutional	institutional	ADJ
hassl-842	616	10	ownership	ownership	NOUN
hassl-842	616	11	:	:	PUNCT
hassl-842	616	12	evidence	evidence	NOUN
hassl-842	616	13	from	from	ADP
hassl-842	616	14	public	public	ADJ
hassl-842	616	15	listed	list	VERB
hassl-842	616	16	companies	company	NOUN
hassl-842	616	17	in	in	ADP
hassl-842	616	18	malaysia	malaysia	PROPN
hassl-842	616	19	.	.	PUNCT
hassl-842	617	1	managerial	managerial	ADJ
hassl-842	617	2	auditing	auditing	NOUN
hassl-842	617	3	journal	journal	NOUN
hassl-842	617	4	,	,	PUNCT
hassl-842	617	5	25(6	25(6	NOUN
hassl-842	617	6	)	)	PUNCT
hassl-842	617	7	,	,	PUNCT
hassl-842	617	8	591	591	NUM
hassl-842	617	9	-	-	SYM
hassl-842	617	10	613	613	NUM
hassl-842	617	11	.	.	PUNCT
hassl-842	617	12	schreiber	schreiber	PROPN
hassl-842	617	13	,	,	PUNCT
hassl-842	617	14	s.	s.	PROPN
hassl-842	617	15	(	(	PUNCT
hassl-842	617	16	2008	2008	NUM
hassl-842	617	17	)	)	PUNCT
hassl-842	617	18	.	.	PUNCT
hassl-842	618	1	the	the	DET
hassl-842	618	2	hausman	hausman	PROPN
hassl-842	618	3	test	test	NOUN
hassl-842	618	4	statistic	statistic	NOUN
hassl-842	618	5	can	can	AUX
hassl-842	618	6	be	be	AUX
hassl-842	618	7	negative	negative	ADJ
hassl-842	618	8	even	even	ADV
hassl-842	618	9	asymptotically	asymptotically	ADV
hassl-842	618	10	.	.	PUNCT
hassl-842	619	1	yearbooks	yearbook	NOUN
hassl-842	619	2	for	for	ADP
hassl-842	619	3	national	national	ADJ
hassl-842	619	4	economics	economic	NOUN
hassl-842	619	5	and	and	CCONJ
hassl-842	619	6	statistics	statistic	NOUN
hassl-842	619	7	,	,	PUNCT
hassl-842	619	8	228(4	228(4	NUM
hassl-842	619	9	)	)	PUNCT
hassl-842	619	10	,	,	PUNCT
hassl-842	619	11	394	394	NUM
hassl-842	619	12	-	-	SYM
hassl-842	619	13	405	405	NUM
hassl-842	619	14	.	.	PUNCT
hassl-842	620	1	available	available	ADJ
hassl-842	620	2	at	at	ADP
hassl-842	620	3	:	:	PUNCT
hassl-842	620	4	https://doi.org/10.1515/jbnst-2008-0407	https://doi.org/10.1515/jbnst-2008-0407	PROPN
hassl-842	620	5	.	.	PUNCT
hassl-842	620	6	sisaye	sisaye	PROPN
hassl-842	620	7	,	,	PUNCT
hassl-842	620	8	s.	s.	PROPN
hassl-842	620	9	(	(	PUNCT
hassl-842	620	10	2011	2011	NUM
hassl-842	620	11	)	)	PUNCT
hassl-842	620	12	.	.	PUNCT
hassl-842	621	1	ecological	ecological	ADJ
hassl-842	621	2	systems	system	NOUN
hassl-842	621	3	approaches	approach	NOUN
hassl-842	621	4	to	to	ADP
hassl-842	621	5	sustainability	sustainability	NOUN
hassl-842	621	6	and	and	CCONJ
hassl-842	621	7	organizational	organizational	ADJ
hassl-842	621	8	development	development	NOUN
hassl-842	621	9	.	.	PUNCT
hassl-842	622	1	leadership	leadership	NOUN
hassl-842	622	2	&	&	CCONJ
hassl-842	622	3	organization	organization	PROPN
hassl-842	622	4	development	development	PROPN
hassl-842	622	5	journal	journal	PROPN
hassl-842	622	6	,	,	PUNCT
hassl-842	622	7	32(4	32(4	NUM
hassl-842	622	8	)	)	PUNCT
hassl-842	622	9	,	,	PUNCT
hassl-842	622	10	379	379	NUM
hassl-842	622	11	-	-	SYM
hassl-842	622	12	398	398	NUM
hassl-842	622	13	.	.	PUNCT
hassl-842	622	14	available	available	ADJ
hassl-842	622	15	at	at	ADP
hassl-842	622	16	:	:	PUNCT
hassl-842	622	17	https://doi.org/10.1108/01437731111134652	https://doi.org/10.1108/01437731111134652	PROPN
hassl-842	622	18	.	.	PUNCT
hassl-842	623	1	sukthomya	sukthomya	PROPN
hassl-842	623	2	,	,	PUNCT
hassl-842	623	3	d.	d.	PROPN
hassl-842	623	4	(	(	PUNCT
hassl-842	623	5	2011	2011	NUM
hassl-842	623	6	)	)	PUNCT
hassl-842	623	7	.	.	PUNCT
hassl-842	624	1	the	the	DET
hassl-842	624	2	empirical	empirical	ADJ
hassl-842	624	3	evidence	evidence	NOUN
hassl-842	624	4	of	of	ADP
hassl-842	624	5	voluntary	voluntary	ADJ
hassl-842	624	6	disclosure	disclosure	NOUN
hassl-842	624	7	in	in	ADP
hassl-842	624	8	the	the	DET
hassl-842	624	9	annual	annual	ADJ
hassl-842	624	10	reports	report	NOUN
hassl-842	624	11	of	of	ADP
hassl-842	624	12	listed	list	VERB
hassl-842	624	13	companies	company	NOUN
hassl-842	624	14	:	:	PUNCT
hassl-842	624	15	the	the	DET
hassl-842	624	16	case	case	NOUN
hassl-842	624	17	of	of	ADP
hassl-842	624	18	thailand	thailand	PROPN
hassl-842	624	19	.	.	PUNCT
hassl-842	625	1	ph.d	ph.d	PROPN
hassl-842	625	2	.	.	PUNCT
hassl-842	626	1	thesis	thesis	NOUN
hassl-842	626	2	,	,	PUNCT
hassl-842	626	3	the	the	DET
hassl-842	626	4	university	university	NOUN
hassl-842	626	5	of	of	ADP
hassl-842	626	6	nottingham	nottingham	PROPN
hassl-842	626	7	,	,	PUNCT
hassl-842	626	8	united	united	ADJ
hassl-842	626	9	kingdom	kingdom	NOUN
hassl-842	626	10	.	.	PUNCT
hassl-842	627	1	sustainable	sustainable	ADJ
hassl-842	627	2	development	development	NOUN
hassl-842	627	3	goals	goal	NOUN
hassl-842	627	4	knowledge	knowledge	NOUN
hassl-842	627	5	platform	platform	NOUN
hassl-842	627	6	.	.	PUNCT
hassl-842	628	1	(	(	PUNCT
hassl-842	628	2	2019a	2019a	NUM
hassl-842	628	3	)	)	PUNCT
hassl-842	628	4	.	.	PUNCT
hassl-842	629	1	creation	creation	NOUN
hassl-842	629	2	of	of	ADP
hassl-842	629	3	unep	unep	NOUN
hassl-842	629	4	.	.	PUNCT
hassl-842	630	1	retrieved	retrieve	VERB
hassl-842	630	2	from	from	ADP
hassl-842	630	3	:	:	PUNCT
hassl-842	630	4	https://sustainabledevelopment.un.org/resourcelibrary	https://sustainabledevelopment.un.org/resourcelibrary	PROPN
hassl-842	630	5	.	.	PUNCT
hassl-842	631	1	[	[	X
hassl-842	631	2	accessed	access	VERB
hassl-842	631	3	sep	sep	PROPN
hassl-842	631	4	30	30	NUM
hassl-842	631	5	,	,	PUNCT
hassl-842	631	6	2019	2019	NUM
hassl-842	631	7	]	]	PUNCT
hassl-842	631	8	.	.	PUNCT
hassl-842	632	1	sustainable	sustainable	ADJ
hassl-842	632	2	development	development	NOUN
hassl-842	632	3	goals	goal	NOUN
hassl-842	632	4	knowledge	knowledge	NOUN
hassl-842	632	5	platform	platform	NOUN
hassl-842	632	6	.	.	PUNCT
hassl-842	633	1	(	(	PUNCT
hassl-842	633	2	2019b	2019b	NUM
hassl-842	633	3	)	)	PUNCT
hassl-842	633	4	.	.	PUNCT
hassl-842	634	1	major	major	ADJ
hassl-842	634	2	groups	group	NOUN
hassl-842	634	3	and	and	CCONJ
hassl-842	634	4	other	other	ADJ
hassl-842	634	5	stakeholders	stakeholder	NOUN
hassl-842	634	6	.	.	PUNCT
hassl-842	634	7	retrieved	retrieve	VERB
hassl-842	634	8	from	from	ADP
hassl-842	634	9	:	:	PUNCT
hassl-842	634	10	https://sustainabledevelopment.un.org/resourcelibrary	https://sustainabledevelopment.un.org/resourcelibrary	PROPN
hassl-842	634	11	.	.	PUNCT
hassl-842	635	1	[	[	X
hassl-842	635	2	accessed	access	VERB
hassl-842	635	3	sep	sep	PROPN
hassl-842	635	4	30	30	NUM
hassl-842	635	5	,	,	PUNCT
hassl-842	635	6	2019	2019	NUM
hassl-842	635	7	]	]	PUNCT
hassl-842	635	8	.	.	PUNCT
hassl-842	636	1	sustainable	sustainable	ADJ
hassl-842	636	2	development	development	NOUN
hassl-842	636	3	solutions	solution	NOUN
hassl-842	636	4	network	network	NOUN
hassl-842	636	5	.	.	PUNCT
hassl-842	637	1	(	(	PUNCT
hassl-842	637	2	2019	2019	NUM
hassl-842	637	3	)	)	PUNCT
hassl-842	637	4	.	.	PUNCT
hassl-842	638	1	sdsn	sdsn	PROPN
hassl-842	638	2	networks	network	NOUN
hassl-842	638	3	in	in	ADP
hassl-842	638	4	action	action	NOUN
hassl-842	638	5	2019	2019	NUM
hassl-842	638	6	.	.	PUNCT
hassl-842	639	1	france	france	PROPN
hassl-842	639	2	&	&	CCONJ
hassl-842	639	3	new	new	PROPN
hassl-842	639	4	york	york	PROPN
hassl-842	639	5	:	:	PUNCT
hassl-842	639	6	unsdsn.org	unsdsn.org	X
hassl-842	639	7	.	.	X
hassl-842	640	1	sustainable	sustainable	ADJ
hassl-842	640	2	stock	stock	NOUN
hassl-842	640	3	exchanges	exchange	NOUN
hassl-842	640	4	initiative	initiative	NOUN
hassl-842	640	5	.	.	PUNCT
hassl-842	641	1	(	(	PUNCT
hassl-842	641	2	2018	2018	NUM
hassl-842	641	3	)	)	PUNCT
hassl-842	641	4	.	.	PUNCT
hassl-842	642	1	how	how	SCONJ
hassl-842	642	2	securities	security	NOUN
hassl-842	642	3	regulators	regulator	NOUN
hassl-842	642	4	can	can	AUX
hassl-842	642	5	support	support	VERB
hassl-842	642	6	the	the	DET
hassl-842	642	7	sustainable	sustainable	ADJ
hassl-842	642	8	development	development	NOUN
hassl-842	642	9	goals	goal	NOUN
hassl-842	642	10	:	:	PUNCT
hassl-842	642	11	a	a	DET
hassl-842	642	12	sharing	sharing	NOUN
hassl-842	642	13	of	of	ADP
hassl-842	642	14	experiences	experience	NOUN
hassl-842	642	15	.	.	PUNCT
hassl-842	643	1	retrieved	retrieve	VERB
hassl-842	643	2	from	from	ADP
hassl-842	643	3	:	:	PUNCT
hassl-842	643	4	https://sseinitiative.org/wp-content/uploads/2018/10/sse-regulatorreport-compressed.pdf	https://sseinitiative.org/wp-content/uploads/2018/10/sse-regulatorreport-compressed.pdf	NOUN
hassl-842	643	5	.	.	PUNCT
hassl-842	644	1	[	[	X
hassl-842	644	2	accessed	access	VERB
hassl-842	644	3	sep	sep	PROPN
hassl-842	644	4	30	30	NUM
hassl-842	644	5	,	,	PUNCT
hassl-842	644	6	2019	2019	NUM
hassl-842	644	7	]	]	PUNCT
hassl-842	644	8	.	.	PUNCT
hassl-842	645	1	talpur	talpur	PROPN
hassl-842	645	2	,	,	PUNCT
hassl-842	645	3	s.	s.	PROPN
hassl-842	645	4	,	,	PUNCT
hassl-842	645	5	lizam	lizam	PROPN
hassl-842	645	6	,	,	PUNCT
hassl-842	645	7	m.	m.	NOUN
hassl-842	645	8	,	,	PUNCT
hassl-842	645	9	&	&	CCONJ
hassl-842	645	10	keerio	keerio	PROPN
hassl-842	645	11	,	,	PUNCT
hassl-842	645	12	n.	n.	NOUN
hassl-842	645	13	(	(	PUNCT
hassl-842	645	14	2018	2018	NUM
hassl-842	645	15	)	)	PUNCT
hassl-842	645	16	.	.	PUNCT
hassl-842	646	1	determining	determine	VERB
hassl-842	646	2	firm	firm	ADJ
hassl-842	646	3	characteristics	characteristic	NOUN
hassl-842	646	4	and	and	CCONJ
hassl-842	646	5	the	the	DET
hassl-842	646	6	level	level	NOUN
hassl-842	646	7	of	of	ADP
hassl-842	646	8	voluntary	voluntary	ADJ
hassl-842	646	9	corporate	corporate	ADJ
hassl-842	646	10	governance	governance	NOUN
hassl-842	646	11	dislcosures	dislcosure	NOUN
hassl-842	646	12	among	among	ADP
hassl-842	646	13	malaysian	malaysian	ADJ
hassl-842	646	14	listed	list	VERB
hassl-842	646	15	property	property	NOUN
hassl-842	646	16	companies	company	NOUN
hassl-842	646	17	.	.	PUNCT
hassl-842	647	1	paper	paper	NOUN
hassl-842	647	2	presented	present	VERB
hassl-842	647	3	at	at	ADP
hassl-842	647	4	the	the	DET
hassl-842	647	5	matec	matec	ADJ
hassl-842	647	6	web	web	NOUN
hassl-842	647	7	of	of	ADP
hassl-842	647	8	conferences	conference	NOUN
hassl-842	647	9	,	,	PUNCT
hassl-842	647	10	150	150	NUM
hassl-842	647	11	,	,	PUNCT
hassl-842	647	12	05010	05010	NUM
hassl-842	647	13	.	.	PUNCT
hassl-842	648	1	the	the	DET
hassl-842	648	2	united	united	PROPN
hassl-842	648	3	nations	nations	PROPN
hassl-842	648	4	global	global	ADJ
hassl-842	648	5	impact	impact	NOUN
hassl-842	648	6	.	.	PUNCT
hassl-842	649	1	(	(	PUNCT
hassl-842	649	2	2019	2019	NUM
hassl-842	649	3	)	)	PUNCT
hassl-842	649	4	.	.	PUNCT
hassl-842	650	1	impact	impact	NOUN
hassl-842	650	2	transforming	transform	VERB
hassl-842	650	3	business	business	NOUN
hassl-842	650	4	,	,	PUNCT
hassl-842	650	5	changing	change	VERB
hassl-842	650	6	the	the	DET
hassl-842	650	7	world	world	NOUN
hassl-842	650	8	.	.	PUNCT
hassl-842	651	1	nyc	nyc	PROPN
hassl-842	651	2	:	:	PUNCT
hassl-842	651	3	dnv	dnv	PROPN
hassl-842	651	4	gl	gl	PROPN
hassl-842	651	5	as	as	ADP
hassl-842	651	6	.	.	PUNCT
hassl-842	651	7	retrieved	retrieve	VERB
hassl-842	651	8	from	from	ADP
hassl-842	651	9	:	:	PUNCT
hassl-842	651	10	https://sustainabledevelopment.un.org/content/documents/2149impact%20transforming%20business.pdf	https://sustainabledevelopment.un.org/content/documents/2149impact%20transforming%20business.pdf	ADJ
hassl-842	651	11	.	.	PUNCT
hassl-842	652	1	[	[	X
hassl-842	652	2	accessed	access	VERB
hassl-842	652	3	sep	sep	PROPN
hassl-842	652	4	30	30	NUM
hassl-842	652	5	,	,	PUNCT
hassl-842	652	6	2019	2019	NUM
hassl-842	652	7	]	]	PUNCT
hassl-842	652	8	.	.	PUNCT
hassl-842	653	1	united	united	PROPN
hassl-842	653	2	nations	nations	PROPN
hassl-842	653	3	environment	environment	PROPN
hassl-842	653	4	programme	programme	PROPN
hassl-842	653	5	.	.	PUNCT
hassl-842	654	1	(	(	PUNCT
hassl-842	654	2	2019	2019	NUM
hassl-842	654	3	)	)	PUNCT
hassl-842	654	4	.	.	PUNCT
hassl-842	655	1	about	about	ADP
hassl-842	655	2	un	un	PROPN
hassl-842	655	3	environment	environment	PROPN
hassl-842	655	4	.	.	PUNCT
hassl-842	656	1	retrieved	retrieve	VERB
hassl-842	656	2	from	from	ADP
hassl-842	656	3	:	:	PUNCT
hassl-842	656	4	https://www.unenvironment.org/about-un-environment	https://www.unenvironment.org/about-un-environment	NOUN
hassl-842	656	5	.	.	PUNCT
hassl-842	657	1	[	[	X
hassl-842	657	2	accessed	access	VERB
hassl-842	657	3	sep	sep	PROPN
hassl-842	657	4	30	30	NUM
hassl-842	657	5	,	,	PUNCT
hassl-842	657	6	2019	2019	NUM
hassl-842	657	7	]	]	PUNCT
hassl-842	657	8	.	.	PUNCT
hassl-842	658	1	vu	vu	PROPN
hassl-842	658	2	,	,	PUNCT
hassl-842	658	3	k.	k.	PROPN
hassl-842	658	4	b.	b.	PROPN
hassl-842	658	5	(	(	PUNCT
hassl-842	658	6	2012	2012	NUM
hassl-842	658	7	)	)	PUNCT
hassl-842	658	8	.	.	PUNCT
hassl-842	659	1	determinants	determinant	NOUN
hassl-842	659	2	of	of	ADP
hassl-842	659	3	voluntary	voluntary	ADJ
hassl-842	659	4	disclosure	disclosure	NOUN
hassl-842	659	5	for	for	ADP
hassl-842	659	6	vietnamese	vietnamese	ADJ
hassl-842	659	7	listed	list	VERB
hassl-842	659	8	companies	company	NOUN
hassl-842	659	9	.	.	PUNCT
hassl-842	660	1	ph.d	ph.d	PROPN
hassl-842	660	2	.	.	PUNCT
hassl-842	661	1	thesis	thesis	NOUN
hassl-842	661	2	,	,	PUNCT
hassl-842	661	3	curtain	curtain	NOUN
hassl-842	661	4	university	university	PROPN
hassl-842	661	5	,	,	PUNCT
hassl-842	661	6	australia	australia	PROPN
hassl-842	661	7	.	.	PUNCT
hassl-842	662	1	wallace	wallace	PROPN
hassl-842	662	2	,	,	PUNCT
hassl-842	662	3	r.	r.	PROPN
hassl-842	662	4	o.	o.	PROPN
hassl-842	662	5	,	,	PUNCT
hassl-842	662	6	&	&	CCONJ
hassl-842	662	7	naser	naser	PROPN
hassl-842	662	8	,	,	PUNCT
hassl-842	662	9	k.	k.	PROPN
hassl-842	662	10	(	(	PUNCT
hassl-842	662	11	1995	1995	NUM
hassl-842	662	12	)	)	PUNCT
hassl-842	662	13	.	.	PUNCT
hassl-842	663	1	firm	firm	ADJ
hassl-842	663	2	-	-	PUNCT
hassl-842	663	3	specific	specific	ADJ
hassl-842	663	4	determinants	determinant	NOUN
hassl-842	663	5	of	of	ADP
hassl-842	663	6	the	the	DET
hassl-842	663	7	comprehensiveness	comprehensiveness	NOUN
hassl-842	663	8	of	of	ADP
hassl-842	663	9	mandatory	mandatory	ADJ
hassl-842	663	10	disclosure	disclosure	NOUN
hassl-842	663	11	in	in	ADP
hassl-842	663	12	the	the	DET
hassl-842	663	13	corporate	corporate	ADJ
hassl-842	663	14	annual	annual	ADJ
hassl-842	663	15	reports	report	NOUN
hassl-842	663	16	of	of	ADP
hassl-842	663	17	firms	firm	NOUN
hassl-842	663	18	listed	list	VERB
hassl-842	663	19	on	on	ADP
hassl-842	663	20	the	the	DET
hassl-842	663	21	stock	stock	NOUN
hassl-842	663	22	exchange	exchange	NOUN
hassl-842	663	23	of	of	ADP
hassl-842	663	24	hong	hong	PROPN
hassl-842	663	25	kong	kong	PROPN
hassl-842	663	26	.	.	PUNCT
hassl-842	664	1	journal	journal	PROPN
hassl-842	664	2	of	of	ADP
hassl-842	664	3	accounting	accounting	NOUN
hassl-842	664	4	and	and	CCONJ
hassl-842	664	5	public	public	ADJ
hassl-842	664	6	policy	policy	NOUN
hassl-842	664	7	,	,	PUNCT
hassl-842	664	8	14(4	14(4	NUM
hassl-842	664	9	)	)	PUNCT
hassl-842	664	10	,	,	PUNCT
hassl-842	664	11	311	311	NUM
hassl-842	664	12	-	-	SYM
hassl-842	664	13	368	368	NUM
hassl-842	664	14	.	.	PUNCT
hassl-842	665	1	available	available	ADJ
hassl-842	665	2	at	at	ADP
hassl-842	665	3	:	:	PUNCT
hassl-842	665	4	https://doi.org/10.1016/0278-4254(95)00042-9	https://doi.org/10.1016/0278-4254(95)00042-9	NOUN
hassl-842	665	5	.	.	PUNCT
hassl-842	666	1	wang	wang	PROPN
hassl-842	666	2	,	,	PUNCT
hassl-842	666	3	m.-c	m.-c	NOUN
hassl-842	666	4	.	.	PUNCT
hassl-842	667	1	(	(	PUNCT
hassl-842	667	2	2017	2017	NUM
hassl-842	667	3	)	)	PUNCT
hassl-842	667	4	.	.	PUNCT
hassl-842	668	1	the	the	DET
hassl-842	668	2	relationship	relationship	NOUN
hassl-842	668	3	between	between	ADP
hassl-842	668	4	firm	firm	ADJ
hassl-842	668	5	characteristics	characteristic	NOUN
hassl-842	668	6	and	and	CCONJ
hassl-842	668	7	the	the	DET
hassl-842	668	8	disclosure	disclosure	NOUN
hassl-842	668	9	of	of	ADP
hassl-842	668	10	sustainability	sustainability	NOUN
hassl-842	668	11	reporting	reporting	NOUN
hassl-842	668	12	.	.	PUNCT
hassl-842	669	1	sustainability	sustainability	NOUN
hassl-842	669	2	,	,	PUNCT
hassl-842	669	3	9(4	9(4	NUM
hassl-842	669	4	)	)	PUNCT
hassl-842	669	5	,	,	PUNCT
hassl-842	669	6	624	624	NUM
hassl-842	669	7	-	-	SYM
hassl-842	669	8	637	637	NUM
hassl-842	669	9	.	.	PUNCT
hassl-842	669	10	available	available	ADJ
hassl-842	669	11	at	at	ADP
hassl-842	669	12	:	:	PUNCT
hassl-842	669	13	https://doi.org/10.3390/su9040624	https://doi.org/10.3390/su9040624	PROPN
hassl-842	669	14	.	.	PUNCT
hassl-842	670	1	waworuntu	waworuntu	PROPN
hassl-842	670	2	,	,	PUNCT
hassl-842	670	3	s.	s.	PROPN
hassl-842	670	4	r.	r.	PROPN
hassl-842	670	5	,	,	PUNCT
hassl-842	670	6	wantah	wantah	PROPN
hassl-842	670	7	,	,	PUNCT
hassl-842	670	8	m.	m.	PROPN
hassl-842	670	9	d.	d.	PROPN
hassl-842	670	10	,	,	PUNCT
hassl-842	670	11	&	&	CCONJ
hassl-842	670	12	rusmanto	rusmanto	NOUN
hassl-842	670	13	,	,	PUNCT
hassl-842	670	14	t.	t.	PROPN
hassl-842	670	15	(	(	PUNCT
hassl-842	670	16	2014	2014	NUM
hassl-842	670	17	)	)	PUNCT
hassl-842	670	18	.	.	PUNCT
hassl-842	671	1	csr	csr	NOUN
hassl-842	671	2	and	and	CCONJ
hassl-842	671	3	financial	financial	ADJ
hassl-842	671	4	performance	performance	NOUN
hassl-842	671	5	analysis	analysis	NOUN
hassl-842	671	6	:	:	PUNCT
hassl-842	671	7	evidence	evidence	NOUN
hassl-842	671	8	from	from	ADP
hassl-842	671	9	top	top	ADJ
hassl-842	671	10	asean	asean	ADJ
hassl-842	671	11	listed	list	VERB
hassl-842	671	12	companies	company	NOUN
hassl-842	671	13	.	.	PUNCT
hassl-842	672	1	procedia	procedia	NOUN
hassl-842	672	2	-	-	PUNCT
hassl-842	672	3	social	social	ADJ
hassl-842	672	4	and	and	CCONJ
hassl-842	672	5	behavioral	behavioral	ADJ
hassl-842	672	6	sciences	science	NOUN
hassl-842	672	7	,	,	PUNCT
hassl-842	672	8	164	164	NUM
hassl-842	672	9	,	,	PUNCT
hassl-842	672	10	493	493	NUM
hassl-842	672	11	-	-	SYM
hassl-842	672	12	500	500	NUM
hassl-842	672	13	.	.	PUNCT
hassl-842	673	1	available	available	ADJ
hassl-842	673	2	at	at	ADP
hassl-842	673	3	:	:	PUNCT
hassl-842	673	4	https://doi.org/10.1016/j.sbspro.2014.11.107	https://doi.org/10.1016/j.sbspro.2014.11.107	NUM
hassl-842	673	5	.	.	PUNCT
hassl-842	674	1	whetman	whetman	ADV
hassl-842	674	2	,	,	PUNCT
hassl-842	674	3	l.	l.	PROPN
hassl-842	674	4	l.	l.	PROPN
hassl-842	674	5	(	(	PUNCT
hassl-842	674	6	2018	2018	NUM
hassl-842	674	7	)	)	PUNCT
hassl-842	674	8	.	.	PUNCT
hassl-842	675	1	the	the	DET
hassl-842	675	2	impact	impact	NOUN
hassl-842	675	3	of	of	ADP
hassl-842	675	4	sustainability	sustainability	NOUN
hassl-842	675	5	reporting	report	VERB
hassl-842	675	6	on	on	ADP
hassl-842	675	7	firm	firm	ADJ
hassl-842	675	8	profitability	profitability	NOUN
hassl-842	675	9	.	.	PUNCT
hassl-842	676	1	undergraduate	undergraduate	ADJ
hassl-842	676	2	economic	economic	PROPN
hassl-842	676	3	review	review	PROPN
hassl-842	676	4	,	,	PUNCT
hassl-842	676	5	14(1	14(1	NUM
hassl-842	676	6	)	)	PUNCT
hassl-842	676	7	,	,	PUNCT
hassl-842	676	8	1	1	NUM
hassl-842	676	9	-	-	SYM
hassl-842	676	10	21	21	NUM
hassl-842	676	11	.	.	PUNCT
hassl-842	677	1	wooldridge	wooldridge	PROPN
hassl-842	677	2	,	,	PUNCT
hassl-842	677	3	j.	j.	PROPN
hassl-842	677	4	m.	m.	PROPN
hassl-842	677	5	(	(	PUNCT
hassl-842	677	6	2013	2013	NUM
hassl-842	677	7	)	)	PUNCT
hassl-842	677	8	.	.	PUNCT
hassl-842	678	1	introductory	introductory	ADJ
hassl-842	678	2	econometrics	econometrics	PROPN
hassl-842	678	3	:	:	PUNCT
hassl-842	678	4	a	a	DET
hassl-842	678	5	modern	modern	ADJ
hassl-842	678	6	approach	approach	NOUN
hassl-842	678	7	(	(	PUNCT
hassl-842	678	8	5th	5th	ADJ
hassl-842	678	9	international	international	ADJ
hassl-842	678	10	ed	ed	NOUN
hassl-842	678	11	.	.	PUNCT
hassl-842	678	12	)	)	PUNCT
hassl-842	678	13	.	.	PUNCT
hassl-842	679	1	singapore	singapore	PROPN
hassl-842	679	2	:	:	PUNCT
hassl-842	679	3	south	south	ADJ
hassl-842	679	4	-	-	PUNCT
hassl-842	679	5	western	western	PROPN
hassl-842	679	6	cengage	cengage	PROPN
hassl-842	679	7	learning	learning	PROPN
hassl-842	679	8	.	.	PUNCT
hassl-842	680	1	zaman	zaman	PROPN
hassl-842	680	2	,	,	PUNCT
hassl-842	680	3	m.	m.	NOUN
hassl-842	680	4	,	,	PUNCT
hassl-842	680	5	hudaib	hudaib	PROPN
hassl-842	680	6	,	,	PUNCT
hassl-842	680	7	m.	m.	NOUN
hassl-842	680	8	,	,	PUNCT
hassl-842	680	9	&	&	CCONJ
hassl-842	680	10	haniffa	haniffa	PROPN
hassl-842	680	11	,	,	PUNCT
hassl-842	680	12	r.	r.	PROPN
hassl-842	680	13	(	(	PUNCT
hassl-842	680	14	2011	2011	NUM
hassl-842	680	15	)	)	PUNCT
hassl-842	680	16	.	.	PUNCT
hassl-842	681	1	corporate	corporate	ADJ
hassl-842	681	2	governance	governance	NOUN
hassl-842	681	3	quality	quality	NOUN
hassl-842	681	4	,	,	PUNCT
hassl-842	681	5	audit	audit	NOUN
hassl-842	681	6	fees	fee	NOUN
hassl-842	681	7	and	and	CCONJ
hassl-842	681	8	non	non	ADJ
hassl-842	681	9	-	-	ADJ
hassl-842	681	10	audit	audit	ADJ
hassl-842	681	11	services	service	NOUN
hassl-842	681	12	fees	fee	NOUN
hassl-842	681	13	.	.	PUNCT
hassl-842	682	1	journal	journal	PROPN
hassl-842	682	2	of	of	ADP
hassl-842	682	3	business	business	NOUN
hassl-842	682	4	finance	finance	PROPN
hassl-842	682	5	&	&	CCONJ
hassl-842	682	6	accounting	accounting	PROPN
hassl-842	682	7	,	,	PUNCT
hassl-842	682	8	38(1	38(1	PROPN
hassl-842	682	9	-	-	SYM
hassl-842	682	10	2	2	NUM
hassl-842	682	11	)	)	PUNCT
hassl-842	682	12	,	,	PUNCT
hassl-842	682	13	165	165	NUM
hassl-842	682	14	-	-	SYM
hassl-842	682	15	197	197	NUM
hassl-842	682	16	.	.	PUNCT
hassl-842	682	17	available	available	ADJ
hassl-842	682	18	at	at	ADP
hassl-842	682	19	:	:	PUNCT
hassl-842	682	20	https://doi.org/10.1111/j.1468-5957.2010.02224.x	https://doi.org/10.1111/j.1468-5957.2010.02224.x	PROPN
hassl-842	682	21	.	.	PUNCT
hassl-842	683	1	zhang	zhang	PROPN
hassl-842	683	2	,	,	PUNCT
hassl-842	683	3	j.	j.	PROPN
hassl-842	683	4	(	(	PUNCT
hassl-842	683	5	2013	2013	NUM
hassl-842	683	6	)	)	PUNCT
hassl-842	683	7	.	.	PUNCT
hassl-842	684	1	determinants	determinant	NOUN
hassl-842	684	2	of	of	ADP
hassl-842	684	3	corporate	corporate	ADJ
hassl-842	684	4	environmental	environmental	ADJ
hassl-842	684	5	and	and	CCONJ
hassl-842	684	6	social	social	ADJ
hassl-842	684	7	disclosure	disclosure	NOUN
hassl-842	684	8	in	in	ADP
hassl-842	684	9	chinese	chinese	ADJ
hassl-842	684	10	listed	list	VERB
hassl-842	684	11	mining	mining	NOUN
hassl-842	684	12	,	,	PUNCT
hassl-842	684	13	electric	electric	ADJ
hassl-842	684	14	supply	supply	NOUN
hassl-842	684	15	and	and	CCONJ
hassl-842	684	16	chemical	chemical	NOUN
hassl-842	684	17	companies	company	NOUN
hassl-842	684	18	’	'	PUNCT
hassl-842	684	19	annual	annual	ADJ
hassl-842	684	20	reports	report	NOUN
hassl-842	684	21	.	.	PUNCT
hassl-842	685	1	master	master	NOUN
hassl-842	685	2	thesis	thesis	NOUN
hassl-842	685	3	,	,	PUNCT
hassl-842	685	4	edith	edith	PROPN
hassl-842	685	5	cowan	cowan	PROPN
hassl-842	685	6	university	university	PROPN
hassl-842	685	7	,	,	PUNCT
hassl-842	685	8	australia	australia	PROPN
hassl-842	685	9	.	.	PUNCT
hassl-842	686	1	views	view	NOUN
hassl-842	686	2	and	and	CCONJ
hassl-842	686	3	opinions	opinion	NOUN
hassl-842	686	4	expressed	express	VERB
hassl-842	686	5	in	in	ADP
hassl-842	686	6	this	this	DET
hassl-842	686	7	article	article	NOUN
hassl-842	686	8	are	be	AUX
hassl-842	686	9	the	the	DET
hassl-842	686	10	views	view	NOUN
hassl-842	686	11	and	and	CCONJ
hassl-842	686	12	opinions	opinion	NOUN
hassl-842	686	13	of	of	ADP
hassl-842	686	14	the	the	DET
hassl-842	686	15	author(s	author(s	NOUN
hassl-842	686	16	)	)	PUNCT
hassl-842	686	17	,	,	PUNCT
hassl-842	686	18	humanities	humanity	NOUN
hassl-842	686	19	and	and	CCONJ
hassl-842	686	20	social	social	ADJ
hassl-842	686	21	sciences	science	NOUN
hassl-842	686	22	letters	letter	NOUN
hassl-842	686	23	shall	shall	AUX
hassl-842	686	24	not	not	PART
hassl-842	686	25	be	be	AUX
hassl-842	686	26	responsible	responsible	ADJ
hassl-842	686	27	or	or	CCONJ
hassl-842	686	28	answerable	answerable	ADJ
hassl-842	686	29	for	for	ADP
hassl-842	686	30	any	any	DET
hassl-842	686	31	loss	loss	NOUN
hassl-842	686	32	,	,	PUNCT
hassl-842	686	33	damage	damage	NOUN
hassl-842	686	34	or	or	CCONJ
hassl-842	686	35	liability	liability	NOUN
hassl-842	686	36	etc	etc	X
hassl-842	686	37	.	.	X
hassl-842	687	1	caused	cause	VERB
hassl-842	687	2	in	in	ADP
hassl-842	687	3	relation	relation	NOUN
hassl-842	687	4	to	to	PART
hassl-842	687	5	/	/	PUNCT
hassl-842	687	6	arising	arise	VERB
hassl-842	687	7	out	out	ADP
hassl-842	687	8	of	of	ADP
hassl-842	687	9	the	the	DET
hassl-842	687	10	use	use	NOUN
hassl-842	687	11	of	of	ADP
hassl-842	687	12	the	the	DET
hassl-842	687	13	content	content	NOUN
hassl-842	687	14	.	.	PUNCT
hassl-842	688	1	http://www.unenvironment.org/about-un-environment	http://www.unenvironment.org/about-un-environment	PROPN